id	sid	tid	token	lemma	pos
taxlaw-9795	1	1	protective	protective	ADJ
taxlaw-9795	1	2	tax	tax	NOUN
taxlaw-9795	1	3	elections	election	NOUN
taxlaw-9795	1	4	emily	emily	ADV
taxlaw-9795	1	5	cauble	cauble	VERB
taxlaw-9795	1	6	*	*	PUNCT
taxlaw-9795	1	7	abstract	abstract	ADJ
taxlaw-9795	1	8	in	in	ADP
taxlaw-9795	1	9	many	many	ADJ
taxlaw-9795	1	10	instances	instance	NOUN
taxlaw-9795	1	11	,	,	PUNCT
taxlaw-9795	1	12	taxpayers	taxpayer	NOUN
taxlaw-9795	1	13	can	can	AUX
taxlaw-9795	1	14	select	select	VERB
taxlaw-9795	1	15	among	among	ADP
taxlaw-9795	1	16	various	various	ADJ
taxlaw-9795	1	17	available	available	ADJ
taxlaw-9795	1	18	tax	tax	NOUN
taxlaw-9795	1	19	outcomes	outcome	NOUN
taxlaw-9795	1	20	by	by	ADP
taxlaw-9795	1	21	simply	simply	ADV
taxlaw-9795	1	22	filing	file	VERB
taxlaw-9795	1	23	(	(	PUNCT
taxlaw-9795	1	24	or	or	CCONJ
taxlaw-9795	1	25	not	not	PART
taxlaw-9795	1	26	filing	file	VERB
taxlaw-9795	1	27	)	)	PUNCT
taxlaw-9795	1	28	a	a	DET
taxlaw-9795	1	29	tax	tax	NOUN
taxlaw-9795	1	30	election	election	NOUN
taxlaw-9795	1	31	.	.	PUNCT
taxlaw-9795	2	1	oftentimes	oftentime	NOUN
taxlaw-9795	2	2	,	,	PUNCT
taxlaw-9795	2	3	taxpayers	taxpayer	NOUN
taxlaw-9795	2	4	file	file	VERB
taxlaw-9795	2	5	tax	tax	NOUN
taxlaw-9795	2	6	elections	election	NOUN
taxlaw-9795	2	7	on	on	ADP
taxlaw-9795	2	8	a	a	DET
taxlaw-9795	2	9	protective	protective	ADJ
taxlaw-9795	2	10	basis	basis	NOUN
taxlaw-9795	2	11	.	.	PUNCT
taxlaw-9795	3	1	when	when	SCONJ
taxlaw-9795	3	2	a	a	DET
taxlaw-9795	3	3	taxpayer	taxpayer	NOUN
taxlaw-9795	3	4	believes	believe	VERB
taxlaw-9795	3	5	that	that	SCONJ
taxlaw-9795	3	6	filing	file	VERB
taxlaw-9795	3	7	an	an	DET
taxlaw-9795	3	8	election	election	NOUN
taxlaw-9795	3	9	may	may	AUX
taxlaw-9795	3	10	not	not	PART
taxlaw-9795	3	11	be	be	AUX
taxlaw-9795	3	12	necessary	necessary	ADJ
taxlaw-9795	3	13	but	but	CCONJ
taxlaw-9795	3	14	files	file	VERB
taxlaw-9795	3	15	it	it	PRON
taxlaw-9795	3	16	just	just	ADV
taxlaw-9795	3	17	in	in	ADP
taxlaw-9795	3	18	case	case	NOUN
taxlaw-9795	3	19	,	,	PUNCT
taxlaw-9795	3	20	the	the	DET
taxlaw-9795	3	21	taxpayer	taxpayer	NOUN
taxlaw-9795	3	22	files	file	VERB
taxlaw-9795	3	23	a	a	DET
taxlaw-9795	3	24	“	"	PUNCT
taxlaw-9795	3	25	protective	protective	ADJ
taxlaw-9795	3	26	tax	tax	NOUN
taxlaw-9795	3	27	election	election	NOUN
taxlaw-9795	3	28	.	.	PUNCT
taxlaw-9795	3	29	”	"	PUNCT
taxlaw-9795	4	1	while	while	SCONJ
taxlaw-9795	4	2	existing	exist	VERB
taxlaw-9795	4	3	academic	academic	ADJ
taxlaw-9795	4	4	literature	literature	NOUN
taxlaw-9795	4	5	explores	explore	VERB
taxlaw-9795	4	6	various	various	ADJ
taxlaw-9795	4	7	aspects	aspect	NOUN
taxlaw-9795	4	8	of	of	ADP
taxlaw-9795	4	9	tax	tax	NOUN
taxlaw-9795	4	10	elections	election	NOUN
taxlaw-9795	4	11	,	,	PUNCT
taxlaw-9795	4	12	the	the	DET
taxlaw-9795	4	13	filing	filing	NOUN
taxlaw-9795	4	14	of	of	ADP
taxlaw-9795	4	15	tax	tax	NOUN
taxlaw-9795	4	16	elections	election	NOUN
taxlaw-9795	4	17	on	on	ADP
taxlaw-9795	4	18	a	a	DET
taxlaw-9795	4	19	protective	protective	ADJ
taxlaw-9795	4	20	basis	basis	NOUN
taxlaw-9795	4	21	has	have	AUX
taxlaw-9795	4	22	not	not	PART
taxlaw-9795	4	23	been	be	AUX
taxlaw-9795	4	24	addressed	address	VERB
taxlaw-9795	4	25	.	.	PUNCT
taxlaw-9795	5	1	this	this	DET
taxlaw-9795	5	2	article	article	NOUN
taxlaw-9795	5	3	begins	begin	VERB
taxlaw-9795	5	4	to	to	PART
taxlaw-9795	5	5	fill	fill	VERB
taxlaw-9795	5	6	that	that	DET
taxlaw-9795	5	7	gap	gap	NOUN
taxlaw-9795	5	8	.	.	PUNCT
taxlaw-9795	6	1	in	in	ADP
taxlaw-9795	6	2	some	some	DET
taxlaw-9795	6	3	circumstances	circumstance	NOUN
taxlaw-9795	6	4	,	,	PUNCT
taxlaw-9795	6	5	the	the	DET
taxlaw-9795	6	6	tax	tax	NOUN
taxlaw-9795	6	7	outcome	outcome	NOUN
taxlaw-9795	6	8	that	that	PRON
taxlaw-9795	6	9	follows	follow	VERB
taxlaw-9795	6	10	from	from	ADP
taxlaw-9795	6	11	making	make	VERB
taxlaw-9795	6	12	a	a	DET
taxlaw-9795	6	13	protective	protective	ADJ
taxlaw-9795	6	14	tax	tax	NOUN
taxlaw-9795	6	15	election	election	NOUN
taxlaw-9795	6	16	is	be	AUX
taxlaw-9795	6	17	not	not	PART
taxlaw-9795	6	18	necessarily	necessarily	ADV
taxlaw-9795	6	19	what	what	PRON
taxlaw-9795	6	20	the	the	DET
taxlaw-9795	6	21	taxpayer	taxpayer	NOUN
taxlaw-9795	6	22	intends	intend	VERB
taxlaw-9795	6	23	to	to	PART
taxlaw-9795	6	24	claim	claim	VERB
taxlaw-9795	6	25	.	.	PUNCT
taxlaw-9795	7	1	a	a	DET
taxlaw-9795	7	2	taxpayer	taxpayer	NOUN
taxlaw-9795	7	3	might	might	AUX
taxlaw-9795	7	4	plan	plan	VERB
taxlaw-9795	7	5	to	to	PART
taxlaw-9795	7	6	claim	claim	VERB
taxlaw-9795	7	7	a	a	DET
taxlaw-9795	7	8	given	give	VERB
taxlaw-9795	7	9	tax	tax	NOUN
taxlaw-9795	7	10	outcome	outcome	NOUN
taxlaw-9795	7	11	but	but	CCONJ
taxlaw-9795	7	12	be	be	AUX
taxlaw-9795	7	13	wary	wary	ADJ
taxlaw-9795	7	14	of	of	ADP
taxlaw-9795	7	15	a	a	DET
taxlaw-9795	7	16	risk	risk	NOUN
taxlaw-9795	7	17	that	that	SCONJ
taxlaw-9795	7	18	the	the	DET
taxlaw-9795	7	19	claim	claim	NOUN
taxlaw-9795	7	20	will	will	AUX
taxlaw-9795	7	21	fail	fail	VERB
taxlaw-9795	7	22	.	.	PUNCT
taxlaw-9795	8	1	the	the	DET
taxlaw-9795	8	2	taxpayer	taxpayer	NOUN
taxlaw-9795	8	3	files	file	VERB
taxlaw-9795	8	4	a	a	DET
taxlaw-9795	8	5	protective	protective	ADJ
taxlaw-9795	8	6	tax	tax	NOUN
taxlaw-9795	8	7	election	election	NOUN
taxlaw-9795	8	8	to	to	PART
taxlaw-9795	8	9	opt	opt	VERB
taxlaw-9795	8	10	for	for	ADP
taxlaw-9795	8	11	the	the	DET
taxlaw-9795	8	12	taxpayer	taxpayer	NOUN
taxlaw-9795	8	13	’s	’s	PART
taxlaw-9795	8	14	second	second	ADJ
taxlaw-9795	8	15	choice	choice	NOUN
taxlaw-9795	8	16	.	.	PUNCT
taxlaw-9795	9	1	in	in	ADP
taxlaw-9795	9	2	other	other	ADJ
taxlaw-9795	9	3	words	word	NOUN
taxlaw-9795	9	4	,	,	PUNCT
taxlaw-9795	9	5	the	the	DET
taxlaw-9795	9	6	taxpayer	taxpayer	NOUN
taxlaw-9795	9	7	uses	use	VERB
taxlaw-9795	9	8	the	the	DET
taxlaw-9795	9	9	election	election	NOUN
taxlaw-9795	9	10	to	to	PART
taxlaw-9795	9	11	ensure	ensure	VERB
taxlaw-9795	9	12	that	that	SCONJ
taxlaw-9795	9	13	,	,	PUNCT
taxlaw-9795	9	14	if	if	SCONJ
taxlaw-9795	9	15	the	the	DET
taxlaw-9795	9	16	taxpayer	taxpayer	NOUN
taxlaw-9795	9	17	’s	’s	PART
taxlaw-9795	9	18	intended	intend	VERB
taxlaw-9795	9	19	claim	claim	NOUN
taxlaw-9795	9	20	does	do	AUX
taxlaw-9795	9	21	fail	fail	VERB
taxlaw-9795	9	22	,	,	PUNCT
taxlaw-9795	9	23	the	the	DET
taxlaw-9795	9	24	alternative	alternative	ADJ
taxlaw-9795	9	25	tax	tax	NOUN
taxlaw-9795	9	26	treatment	treatment	NOUN
taxlaw-9795	9	27	imposed	impose	VERB
taxlaw-9795	9	28	upon	upon	SCONJ
taxlaw-9795	9	29	the	the	DET
taxlaw-9795	9	30	taxpayer	taxpayer	NOUN
taxlaw-9795	9	31	is	be	AUX
taxlaw-9795	9	32	more	more	ADV
taxlaw-9795	9	33	favorable	favorable	ADJ
taxlaw-9795	9	34	than	than	ADP
taxlaw-9795	9	35	what	what	PRON
taxlaw-9795	9	36	would	would	AUX
taxlaw-9795	9	37	befall	befall	VERB
taxlaw-9795	9	38	the	the	DET
taxlaw-9795	9	39	taxpayer	taxpayer	NOUN
taxlaw-9795	9	40	in	in	ADP
taxlaw-9795	9	41	the	the	DET
taxlaw-9795	9	42	absence	absence	NOUN
taxlaw-9795	9	43	of	of	ADP
taxlaw-9795	9	44	the	the	DET
taxlaw-9795	9	45	protective	protective	ADJ
taxlaw-9795	9	46	tax	tax	NOUN
taxlaw-9795	9	47	election	election	NOUN
taxlaw-9795	9	48	.	.	PUNCT
taxlaw-9795	10	1	this	this	DET
taxlaw-9795	10	2	article	article	NOUN
taxlaw-9795	10	3	adopts	adopt	VERB
taxlaw-9795	10	4	the	the	DET
taxlaw-9795	10	5	phrase	phrase	NOUN
taxlaw-9795	10	6	“	"	PUNCT
taxlaw-9795	10	7	favorable	favorable	ADJ
taxlaw-9795	10	8	fallback	fallback	NOUN
taxlaw-9795	10	9	protective	protective	ADJ
taxlaw-9795	10	10	tax	tax	NOUN
taxlaw-9795	10	11	elections	election	NOUN
taxlaw-9795	10	12	”	"	PUNCT
taxlaw-9795	10	13	to	to	PART
taxlaw-9795	10	14	refer	refer	VERB
taxlaw-9795	10	15	to	to	ADP
taxlaw-9795	10	16	protective	protective	ADJ
taxlaw-9795	10	17	tax	tax	NOUN
taxlaw-9795	10	18	elections	election	NOUN
taxlaw-9795	10	19	filed	file	VERB
taxlaw-9795	10	20	under	under	ADP
taxlaw-9795	10	21	these	these	DET
taxlaw-9795	10	22	circumstances	circumstance	NOUN
taxlaw-9795	10	23	.	.	PUNCT
taxlaw-9795	11	1	the	the	DET
taxlaw-9795	11	2	policy	policy	NOUN
taxlaw-9795	11	3	implications	implication	NOUN
taxlaw-9795	11	4	of	of	ADP
taxlaw-9795	11	5	favorable	favorable	ADJ
taxlaw-9795	11	6	fallback	fallback	NOUN
taxlaw-9795	11	7	protective	protective	ADJ
taxlaw-9795	11	8	tax	tax	NOUN
taxlaw-9795	11	9	elections	election	NOUN
taxlaw-9795	11	10	are	be	AUX
taxlaw-9795	11	11	numerous	numerous	ADJ
taxlaw-9795	11	12	.	.	PUNCT
taxlaw-9795	12	1	the	the	DET
taxlaw-9795	12	2	policy	policy	NOUN
taxlaw-9795	12	3	disadvantages	disadvantage	NOUN
taxlaw-9795	12	4	of	of	ADP
taxlaw-9795	12	5	such	such	ADJ
taxlaw-9795	12	6	elections	election	NOUN
taxlaw-9795	12	7	include	include	VERB
taxlaw-9795	12	8	their	their	PRON
taxlaw-9795	12	9	potential	potential	NOUN
taxlaw-9795	12	10	to	to	PART
taxlaw-9795	12	11	trap	trap	VERB
taxlaw-9795	12	12	unwary	unwary	ADJ
taxlaw-9795	12	13	taxpayers	taxpayer	NOUN
taxlaw-9795	12	14	as	as	ADV
taxlaw-9795	12	15	well	well	ADV
taxlaw-9795	12	16	as	as	ADP
taxlaw-9795	12	17	their	their	PRON
taxlaw-9795	12	18	propensity	propensity	NOUN
taxlaw-9795	12	19	for	for	ADP
taxlaw-9795	12	20	encouraging	encourage	VERB
taxlaw-9795	12	21	well	well	ADV
taxlaw-9795	12	22	-	-	PUNCT
taxlaw-9795	12	23	advised	advise	VERB
taxlaw-9795	12	24	taxpayers	taxpayer	NOUN
taxlaw-9795	12	25	to	to	PART
taxlaw-9795	12	26	take	take	VERB
taxlaw-9795	12	27	more	more	ADV
taxlaw-9795	12	28	aggressive	aggressive	ADJ
taxlaw-9795	12	29	reporting	reporting	NOUN
taxlaw-9795	12	30	positions	position	NOUN
taxlaw-9795	12	31	.	.	PUNCT
taxlaw-9795	13	1	one	one	NUM
taxlaw-9795	13	2	policy	policy	NOUN
taxlaw-9795	13	3	advantage	advantage	NOUN
taxlaw-9795	13	4	of	of	ADP
taxlaw-9795	13	5	such	such	ADJ
taxlaw-9795	13	6	elections	election	NOUN
taxlaw-9795	13	7	is	be	AUX
taxlaw-9795	13	8	the	the	DET
taxlaw-9795	13	9	possibility	possibility	NOUN
taxlaw-9795	13	10	that	that	SCONJ
taxlaw-9795	13	11	they	they	PRON
taxlaw-9795	13	12	may	may	AUX
taxlaw-9795	13	13	encourage	encourage	VERB
taxlaw-9795	13	14	taxpayers	taxpayer	NOUN
taxlaw-9795	13	15	to	to	PART
taxlaw-9795	13	16	reveal	reveal	VERB
taxlaw-9795	13	17	useful	useful	ADJ
taxlaw-9795	13	18	information	information	NOUN
taxlaw-9795	13	19	to	to	ADP
taxlaw-9795	13	20	the	the	DET
taxlaw-9795	13	21	irs	irs	PROPN
taxlaw-9795	13	22	.	.	PUNCT
taxlaw-9795	14	1	this	this	DET
taxlaw-9795	14	2	article	article	NOUN
taxlaw-9795	14	3	explores	explore	VERB
taxlaw-9795	14	4	the	the	DET
taxlaw-9795	14	5	various	various	ADJ
taxlaw-9795	14	6	uses	use	NOUN
taxlaw-9795	14	7	of	of	ADP
taxlaw-9795	14	8	protective	protective	ADJ
taxlaw-9795	14	9	tax	tax	NOUN
taxlaw-9795	14	10	elections	election	NOUN
taxlaw-9795	14	11	,	,	PUNCT
taxlaw-9795	14	12	assesses	assess	VERB
taxlaw-9795	14	13	their	their	PRON
taxlaw-9795	14	14	policy	policy	NOUN
taxlaw-9795	14	15	advantages	advantage	NOUN
taxlaw-9795	14	16	and	and	CCONJ
taxlaw-9795	14	17	disadvantages	disadvantage	NOUN
taxlaw-9795	14	18	,	,	PUNCT
taxlaw-9795	14	19	and	and	CCONJ
taxlaw-9795	14	20	recommends	recommend	VERB
taxlaw-9795	14	21	ways	way	NOUN
taxlaw-9795	14	22	to	to	PART
taxlaw-9795	14	23	amplify	amplify	VERB
taxlaw-9795	14	24	their	their	PRON
taxlaw-9795	14	25	advantages	advantage	NOUN
taxlaw-9795	14	26	and	and	CCONJ
taxlaw-9795	14	27	mitigate	mitigate	VERB
taxlaw-9795	14	28	their	their	PRON
taxlaw-9795	14	29	disadvantages	disadvantage	NOUN
taxlaw-9795	14	30	.	.	PUNCT
taxlaw-9795	15	1	*	*	PUNCT
taxlaw-9795	15	2	professor	professor	PROPN
taxlaw-9795	15	3	,	,	PUNCT
taxlaw-9795	15	4	depaul	depaul	PROPN
taxlaw-9795	15	5	university	university	PROPN
taxlaw-9795	15	6	college	college	PROPN
taxlaw-9795	15	7	of	of	ADP
taxlaw-9795	15	8	law	law	NOUN
taxlaw-9795	15	9	.	.	PUNCT
taxlaw-9795	16	1	the	the	DET
taxlaw-9795	16	2	author	author	NOUN
taxlaw-9795	16	3	would	would	AUX
taxlaw-9795	16	4	like	like	VERB
taxlaw-9795	16	5	to	to	PART
taxlaw-9795	16	6	thank	thank	VERB
taxlaw-9795	16	7	alice	alice	PROPN
taxlaw-9795	16	8	abreu	abreu	PROPN
taxlaw-9795	16	9	,	,	PUNCT
taxlaw-9795	16	10	jennifer	jennifer	PROPN
taxlaw-9795	16	11	bird	bird	NOUN
taxlaw-9795	16	12	-	-	PUNCT
taxlaw-9795	16	13	pollan	pollan	NOUN
taxlaw-9795	16	14	,	,	PUNCT
taxlaw-9795	16	15	yariv	yariv	NOUN
taxlaw-9795	16	16	brauner	brauner	NOUN
taxlaw-9795	16	17	,	,	PUNCT
taxlaw-9795	16	18	rita	rita	PROPN
taxlaw-9795	16	19	de	de	PROPN
taxlaw-9795	16	20	la	la	PROPN
taxlaw-9795	16	21	feria	feria	PROPN
taxlaw-9795	16	22	,	,	PUNCT
taxlaw-9795	16	23	david	david	PROPN
taxlaw-9795	16	24	elkins	elkins	PROPN
taxlaw-9795	16	25	,	,	PUNCT
taxlaw-9795	16	26	heather	heather	PROPN
taxlaw-9795	16	27	field	field	NOUN
taxlaw-9795	16	28	,	,	PUNCT
taxlaw-9795	16	29	brian	brian	PROPN
taxlaw-9795	16	30	galle	galle	PROPN
taxlaw-9795	16	31	,	,	PUNCT
taxlaw-9795	16	32	andrew	andrew	PROPN
taxlaw-9795	16	33	hayashi	hayashi	PROPN
taxlaw-9795	16	34	,	,	PUNCT
taxlaw-9795	16	35	stephanie	stephanie	PROPN
taxlaw-9795	16	36	hoffer	hoffer	PROPN
taxlaw-9795	16	37	,	,	PUNCT
taxlaw-9795	16	38	leandra	leandra	PROPN
taxlaw-9795	16	39	lederman	lederman	PROPN
taxlaw-9795	16	40	,	,	PUNCT
taxlaw-9795	16	41	susan	susan	PROPN
taxlaw-9795	16	42	morse	morse	PROPN
taxlaw-9795	16	43	,	,	PUNCT
taxlaw-9795	16	44	henry	henry	PROPN
taxlaw-9795	16	45	ordower	ordower	PROPN
taxlaw-9795	16	46	,	,	PUNCT
taxlaw-9795	16	47	orli	orli	ADJ
taxlaw-9795	16	48	orenkolbinger	orenkolbinger	NOUN
taxlaw-9795	16	49	,	,	PUNCT
taxlaw-9795	16	50	leopoldo	leopoldo	PROPN
taxlaw-9795	16	51	parada	parada	PROPN
taxlaw-9795	16	52	,	,	PUNCT
taxlaw-9795	16	53	natalia	natalia	PROPN
taxlaw-9795	16	54	quinones	quinone	NOUN
taxlaw-9795	16	55	,	,	PUNCT
taxlaw-9795	16	56	margaret	margaret	PROPN
taxlaw-9795	16	57	ryznar	ryznar	PROPN
taxlaw-9795	16	58	,	,	PUNCT
taxlaw-9795	16	59	blaine	blaine	PROPN
taxlaw-9795	16	60	saito	saito	PROPN
taxlaw-9795	16	61	,	,	PUNCT
taxlaw-9795	16	62	steven	steven	PROPN
taxlaw-9795	16	63	sheffrin	sheffrin	PROPN
taxlaw-9795	16	64	,	,	PUNCT
taxlaw-9795	16	65	clint	clint	PROPN
taxlaw-9795	16	66	wallace	wallace	PROPN
taxlaw-9795	16	67	,	,	PUNCT
taxlaw-9795	16	68	shannon	shannon	PROPN
taxlaw-9795	16	69	weeks	weeks	PROPN
taxlaw-9795	16	70	-	-	PUNCT
taxlaw-9795	16	71	mccormack	mccormack	PROPN
taxlaw-9795	16	72	,	,	PUNCT
taxlaw-9795	16	73	participants	participant	NOUN
taxlaw-9795	16	74	at	at	ADP
taxlaw-9795	16	75	the	the	DET
taxlaw-9795	16	76	association	association	NOUN
taxlaw-9795	16	77	for	for	ADP
taxlaw-9795	16	78	mid	mid	ADJ
taxlaw-9795	16	79	-	-	ADJ
taxlaw-9795	16	80	career	career	ADJ
taxlaw-9795	16	81	tax	tax	NOUN
taxlaw-9795	16	82	law	law	NOUN
taxlaw-9795	16	83	professors	professor	NOUN
taxlaw-9795	16	84	2021	2021	NUM
taxlaw-9795	16	85	workshop	workshop	NOUN
taxlaw-9795	16	86	,	,	PUNCT
taxlaw-9795	16	87	and	and	CCONJ
taxlaw-9795	16	88	participants	participant	NOUN
taxlaw-9795	16	89	at	at	ADP
taxlaw-9795	16	90	the	the	DET
taxlaw-9795	16	91	indiana	indiana	PROPN
taxlaw-9795	16	92	/	/	SYM
taxlaw-9795	16	93	leeds	leeds	PROPN
taxlaw-9795	16	94	summer	summer	NOUN
taxlaw-9795	16	95	tax	tax	NOUN
taxlaw-9795	16	96	workshop	workshop	NOUN
taxlaw-9795	16	97	series	series	NOUN
taxlaw-9795	16	98	2021	2021	NUM
taxlaw-9795	16	99	for	for	ADP
taxlaw-9795	16	100	their	their	PRON
taxlaw-9795	16	101	very	very	ADV
taxlaw-9795	16	102	helpful	helpful	ADJ
taxlaw-9795	16	103	comments	comment	NOUN
taxlaw-9795	16	104	on	on	ADP
taxlaw-9795	16	105	earlier	early	ADJ
taxlaw-9795	16	106	versions	version	NOUN
taxlaw-9795	16	107	of	of	ADP
taxlaw-9795	16	108	this	this	DET
taxlaw-9795	16	109	article	article	NOUN
taxlaw-9795	16	110	.	.	PUNCT
taxlaw-9795	17	1	the	the	DET
taxlaw-9795	17	2	author	author	NOUN
taxlaw-9795	17	3	would	would	AUX
taxlaw-9795	17	4	also	also	ADV
taxlaw-9795	17	5	like	like	VERB
taxlaw-9795	17	6	to	to	PART
taxlaw-9795	17	7	thank	thank	VERB
taxlaw-9795	17	8	the	the	DET
taxlaw-9795	17	9	editors	editor	NOUN
taxlaw-9795	17	10	of	of	ADP
taxlaw-9795	17	11	the	the	DET
taxlaw-9795	17	12	columbia	columbia	PROPN
taxlaw-9795	17	13	journal	journal	PROPN
taxlaw-9795	17	14	of	of	ADP
taxlaw-9795	17	15	tax	tax	NOUN
taxlaw-9795	17	16	law	law	NOUN
taxlaw-9795	17	17	for	for	ADP
taxlaw-9795	17	18	their	their	PRON
taxlaw-9795	17	19	helpful	helpful	ADJ
taxlaw-9795	17	20	comments	comment	NOUN
taxlaw-9795	17	21	and	and	CCONJ
taxlaw-9795	17	22	edits	edit	NOUN
taxlaw-9795	17	23	.	.	PUNCT
taxlaw-9795	18	1	finally	finally	ADV
taxlaw-9795	18	2	,	,	PUNCT
taxlaw-9795	18	3	the	the	DET
taxlaw-9795	18	4	author	author	NOUN
taxlaw-9795	18	5	would	would	AUX
taxlaw-9795	18	6	like	like	VERB
taxlaw-9795	18	7	to	to	PART
taxlaw-9795	18	8	thank	thank	VERB
taxlaw-9795	18	9	israel	israel	PROPN
taxlaw-9795	18	10	del	del	PROPN
taxlaw-9795	18	11	mundo	mundo	PROPN
taxlaw-9795	18	12	for	for	ADP
taxlaw-9795	18	13	excellent	excellent	ADJ
taxlaw-9795	18	14	research	research	NOUN
taxlaw-9795	18	15	assistance	assistance	NOUN
taxlaw-9795	18	16	.	.	PUNCT
taxlaw-9795	19	1	78	78	NUM
taxlaw-9795	19	2	columbia	columbia	PROPN
taxlaw-9795	19	3	journal	journal	PROPN
taxlaw-9795	19	4	of	of	ADP
taxlaw-9795	19	5	tax	tax	NOUN
taxlaw-9795	19	6	law	law	NOUN
taxlaw-9795	20	1	[	[	X
taxlaw-9795	20	2	vol	vol	NOUN
taxlaw-9795	20	3	:	:	PUNCT
taxlaw-9795	20	4	13:2	13:2	NUM
taxlaw-9795	20	5	introduction	introduction	NOUN
taxlaw-9795	20	6	....................................................................................................................	....................................................................................................................	PUNCT
taxlaw-9795	20	7	79	79	NUM
taxlaw-9795	20	8	i.	i.	NOUN
taxlaw-9795	20	9	examples	example	NOUN
taxlaw-9795	20	10	of	of	ADP
taxlaw-9795	20	11	protective	protective	ADJ
taxlaw-9795	20	12	tax	tax	NOUN
taxlaw-9795	20	13	elections	election	NOUN
taxlaw-9795	20	14	....................................................................	....................................................................	PUNCT
taxlaw-9795	20	15	82	82	NUM
taxlaw-9795	20	16	a.	a.	NOUN
taxlaw-9795	20	17	example	example	NOUN
taxlaw-9795	20	18	of	of	ADP
taxlaw-9795	20	19	belt	belt	NOUN
taxlaw-9795	20	20	and	and	CCONJ
taxlaw-9795	20	21	suspenders	suspender	VERB
taxlaw-9795	20	22	protective	protective	ADJ
taxlaw-9795	20	23	tax	tax	NOUN
taxlaw-9795	20	24	election	election	NOUN
taxlaw-9795	20	25	–	–	PUNCT
taxlaw-9795	20	26	u.s	u.s	PROPN
taxlaw-9795	20	27	.	.	PROPN
taxlaw-9795	20	28	tax	tax	NOUN
taxlaw-9795	20	29	classification	classification	NOUN
taxlaw-9795	20	30	of	of	ADP
taxlaw-9795	20	31	entity	entity	NOUN
taxlaw-9795	20	32	formed	form	VERB
taxlaw-9795	20	33	outside	outside	ADP
taxlaw-9795	20	34	the	the	DET
taxlaw-9795	20	35	united	united	PROPN
taxlaw-9795	20	36	states	states	PROPN
taxlaw-9795	20	37	................................	................................	PUNCT
taxlaw-9795	21	1	84	84	NUM
taxlaw-9795	21	2	b.	b.	NOUN
taxlaw-9795	21	3	example	example	NOUN
taxlaw-9795	21	4	of	of	ADP
taxlaw-9795	21	5	belt	belt	NOUN
taxlaw-9795	21	6	and	and	CCONJ
taxlaw-9795	21	7	suspenders	suspender	VERB
taxlaw-9795	21	8	protective	protective	ADJ
taxlaw-9795	21	9	tax	tax	NOUN
taxlaw-9795	21	10	election	election	NOUN
taxlaw-9795	21	11	–	–	PUNCT
taxlaw-9795	21	12	elections	election	NOUN
taxlaw-9795	21	13	that	that	PRON
taxlaw-9795	21	14	are	be	AUX
taxlaw-9795	21	15	(	(	PUNCT
taxlaw-9795	21	16	potentially	potentially	ADV
taxlaw-9795	21	17	)	)	PUNCT
taxlaw-9795	21	18	duplicative	duplicative	ADJ
taxlaw-9795	21	19	.....................................................................................	.....................................................................................	PUNCT
taxlaw-9795	21	20	85	85	NUM
taxlaw-9795	21	21	c.	c.	NOUN
taxlaw-9795	21	22	favorable	favorable	ADJ
taxlaw-9795	21	23	fallback	fallback	VERB
taxlaw-9795	21	24	protective	protective	ADJ
taxlaw-9795	21	25	tax	tax	NOUN
taxlaw-9795	21	26	elections	election	NOUN
taxlaw-9795	21	27	.....................................................	.....................................................	PUNCT
taxlaw-9795	21	28	85	85	NUM
taxlaw-9795	21	29	d.	d.	PROPN
taxlaw-9795	21	30	example	example	NOUN
taxlaw-9795	21	31	of	of	ADP
taxlaw-9795	21	32	favorable	favorable	ADJ
taxlaw-9795	21	33	fallback	fallback	NOUN
taxlaw-9795	21	34	tax	tax	NOUN
taxlaw-9795	21	35	election	election	NOUN
taxlaw-9795	21	36	that	that	PRON
taxlaw-9795	21	37	is	be	AUX
taxlaw-9795	21	38	(	(	PUNCT
taxlaw-9795	21	39	in	in	ADP
taxlaw-9795	21	40	a	a	DET
taxlaw-9795	21	41	sense	sense	NOUN
taxlaw-9795	21	42	)	)	PUNCT
taxlaw-9795	21	43	not	not	PART
taxlaw-9795	21	44	allowed	allow	VERB
taxlaw-9795	21	45	–	–	PUNCT
taxlaw-9795	21	46	section	section	NOUN
taxlaw-9795	21	47	6015(c	6015(c	NOUN
taxlaw-9795	21	48	)	)	PUNCT
taxlaw-9795	21	49	election	election	NOUN
taxlaw-9795	21	50	..................................................................................	..................................................................................	PUNCT
taxlaw-9795	21	51	92	92	NUM
taxlaw-9795	21	52	ii	ii	NOUN
taxlaw-9795	21	53	.	.	PUNCT
taxlaw-9795	22	1	trapping	trap	VERB
taxlaw-9795	22	2	unwary	unwary	ADJ
taxlaw-9795	22	3	taxpayers	taxpayer	NOUN
taxlaw-9795	22	4	....................................................................................	....................................................................................	PUNCT
taxlaw-9795	23	1	94	94	NUM
taxlaw-9795	23	2	iii	iii	NOUN
taxlaw-9795	23	3	.	.	PUNCT
taxlaw-9795	24	1	encouraging	encourage	VERB
taxlaw-9795	24	2	taxpayers	taxpayer	NOUN
taxlaw-9795	24	3	to	to	PART
taxlaw-9795	24	4	take	take	VERB
taxlaw-9795	24	5	more	more	ADV
taxlaw-9795	24	6	aggressive	aggressive	ADJ
taxlaw-9795	24	7	reporting	reporting	NOUN
taxlaw-9795	24	8	positions	position	NOUN
taxlaw-9795	24	9	.......	.......	PUNCT
taxlaw-9795	25	1	95	95	NUM
taxlaw-9795	25	2	a.	a.	NOUN
taxlaw-9795	25	3	the	the	DET
taxlaw-9795	25	4	concern	concern	NOUN
taxlaw-9795	25	5	–	–	PUNCT
taxlaw-9795	25	6	in	in	ADP
taxlaw-9795	25	7	brief	brief	ADJ
taxlaw-9795	25	8	.......................................................................................	.......................................................................................	PUNCT
taxlaw-9795	25	9	96	96	NUM
taxlaw-9795	25	10	b.	b.	NOUN
taxlaw-9795	25	11	point	point	NOUN
taxlaw-9795	25	12	of	of	ADP
taxlaw-9795	25	13	contrast	contrast	NOUN
taxlaw-9795	25	14	–	–	PUNCT
taxlaw-9795	25	15	late	late	ADV
taxlaw-9795	25	16	filed	file	VERB
taxlaw-9795	25	17	elections	election	NOUN
taxlaw-9795	25	18	...............................................................	...............................................................	PUNCT
taxlaw-9795	25	19	96	96	NUM
taxlaw-9795	25	20	c.	c.	NOUN
taxlaw-9795	25	21	why	why	SCONJ
taxlaw-9795	25	22	favorable	favorable	ADJ
taxlaw-9795	25	23	fallback	fallback	VERB
taxlaw-9795	25	24	protective	protective	ADJ
taxlaw-9795	25	25	tax	tax	NOUN
taxlaw-9795	25	26	elections	election	NOUN
taxlaw-9795	25	27	may	may	AUX
taxlaw-9795	25	28	be	be	AUX
taxlaw-9795	25	29	less	less	ADV
taxlaw-9795	25	30	objectionable	objectionable	ADJ
taxlaw-9795	25	31	than	than	ADP
taxlaw-9795	25	32	elections	election	NOUN
taxlaw-9795	25	33	filed	file	VERB
taxlaw-9795	25	34	late	late	ADV
taxlaw-9795	25	35	in	in	ADP
taxlaw-9795	25	36	response	response	NOUN
taxlaw-9795	25	37	to	to	ADP
taxlaw-9795	25	38	irs	irs	PROPN
taxlaw-9795	25	39	challenge	challenge	NOUN
taxlaw-9795	25	40	................................	................................	PUNCT
taxlaw-9795	26	1	101	101	NUM
taxlaw-9795	26	2	d.	d.	PROPN
taxlaw-9795	26	3	will	will	AUX
taxlaw-9795	26	4	taxpayers	taxpayer	NOUN
taxlaw-9795	26	5	who	who	PRON
taxlaw-9795	26	6	file	file	VERB
taxlaw-9795	26	7	be	be	AUX
taxlaw-9795	26	8	more	more	ADV
taxlaw-9795	26	9	likely	likely	ADJ
taxlaw-9795	26	10	to	to	PART
taxlaw-9795	26	11	be	be	AUX
taxlaw-9795	26	12	taxpayers	taxpayer	NOUN
taxlaw-9795	26	13	taking	take	VERB
taxlaw-9795	26	14	defensible	defensible	ADJ
taxlaw-9795	26	15	positions	position	NOUN
taxlaw-9795	26	16	?	?	PUNCT
taxlaw-9795	27	1	..........................................................................................................	..........................................................................................................	PROPN
taxlaw-9795	28	1	103	103	NUM
taxlaw-9795	28	2	iv	iv	NOUN
taxlaw-9795	28	3	.	.	PUNCT
taxlaw-9795	29	1	encouraging	encourage	VERB
taxlaw-9795	29	2	taxpayers	taxpayer	NOUN
taxlaw-9795	29	3	to	to	PART
taxlaw-9795	29	4	reveal	reveal	VERB
taxlaw-9795	29	5	useful	useful	ADJ
taxlaw-9795	29	6	information	information	NOUN
taxlaw-9795	29	7	to	to	ADP
taxlaw-9795	29	8	the	the	DET
taxlaw-9795	29	9	irs	irs	PROPN
taxlaw-9795	29	10	..............	..............	PUNCT
taxlaw-9795	30	1	106	106	NUM
taxlaw-9795	30	2	v.	v.	ADP
taxlaw-9795	30	3	providing	provide	VERB
taxlaw-9795	30	4	taxpayers	taxpayer	NOUN
taxlaw-9795	30	5	with	with	ADP
taxlaw-9795	30	6	a	a	DET
taxlaw-9795	30	7	degree	degree	NOUN
taxlaw-9795	30	8	of	of	ADP
taxlaw-9795	30	9	certainty	certainty	NOUN
taxlaw-9795	30	10	.............................................	.............................................	PUNCT
taxlaw-9795	31	1	110	110	NUM
taxlaw-9795	31	2	a.	a.	NOUN
taxlaw-9795	31	3	private	private	ADJ
taxlaw-9795	31	4	letter	letter	NOUN
taxlaw-9795	31	5	rulings	ruling	NOUN
taxlaw-9795	31	6	.......................................................................................	.......................................................................................	PUNCT
taxlaw-9795	31	7	111	111	NUM
taxlaw-9795	31	8	b.	b.	PROPN
taxlaw-9795	31	9	tax	tax	NOUN
taxlaw-9795	31	10	indemnity	indemnity	NOUN
taxlaw-9795	31	11	insurance	insurance	NOUN
taxlaw-9795	31	12	..................................................................................	..................................................................................	PUNCT
taxlaw-9795	31	13	112	112	NUM
taxlaw-9795	31	14	c.	c.	NOUN
taxlaw-9795	31	15	tax	tax	NOUN
taxlaw-9795	31	16	opinions	opinion	NOUN
taxlaw-9795	31	17	.....................................................................................................	.....................................................................................................	PUNCT
taxlaw-9795	31	18	113	113	NUM
taxlaw-9795	31	19	d.	d.	PROPN
taxlaw-9795	31	20	implication	implication	NOUN
taxlaw-9795	31	21	for	for	ADP
taxlaw-9795	31	22	favorable	favorable	ADJ
taxlaw-9795	31	23	fallback	fallback	NOUN
taxlaw-9795	31	24	protective	protective	ADJ
taxlaw-9795	31	25	tax	tax	NOUN
taxlaw-9795	31	26	elections	election	NOUN
taxlaw-9795	31	27	..........................	..........................	PUNCT
taxlaw-9795	31	28	113	113	NUM
taxlaw-9795	31	29	vi	vi	NOUN
taxlaw-9795	31	30	.	.	PUNCT
taxlaw-9795	31	31	recommendations	recommendation	NOUN
taxlaw-9795	31	32	....................................................................................................	....................................................................................................	PUNCT
taxlaw-9795	31	33	114	114	NUM
taxlaw-9795	31	34	a.	a.	NOUN
taxlaw-9795	31	35	when	when	SCONJ
taxlaw-9795	31	36	an	an	DET
taxlaw-9795	31	37	election	election	NOUN
taxlaw-9795	31	38	affects	affect	VERB
taxlaw-9795	31	39	only	only	ADV
taxlaw-9795	31	40	taxpayers	taxpayer	NOUN
taxlaw-9795	31	41	with	with	ADP
taxlaw-9795	31	42	access	access	NOUN
taxlaw-9795	31	43	to	to	ADP
taxlaw-9795	31	44	sophisticated	sophisticated	ADJ
taxlaw-9795	31	45	advice	advice	NOUN
taxlaw-9795	31	46	...............................................................................................................	...............................................................................................................	PROPN
taxlaw-9795	31	47	115	115	NUM
taxlaw-9795	31	48	b.	b.	NOUN
taxlaw-9795	31	49	when	when	SCONJ
taxlaw-9795	31	50	a	a	DET
taxlaw-9795	31	51	wide	wide	ADJ
taxlaw-9795	31	52	range	range	NOUN
taxlaw-9795	31	53	of	of	ADP
taxlaw-9795	31	54	taxpayers	taxpayer	NOUN
taxlaw-9795	31	55	are	be	AUX
taxlaw-9795	31	56	involved	involve	VERB
taxlaw-9795	31	57	.............................................	.............................................	PUNCT
taxlaw-9795	31	58	115	115	NUM
taxlaw-9795	31	59	appendix	appendix	NOUN
taxlaw-9795	31	60	............................................................................................................................	............................................................................................................................	PUNCT
taxlaw-9795	31	61	119	119	NUM
taxlaw-9795	31	62	2022	2022	NUM
taxlaw-9795	31	63	]	]	PUNCT
taxlaw-9795	31	64	protective	protective	ADJ
taxlaw-9795	31	65	tax	tax	NOUN
taxlaw-9795	31	66	elections	election	NOUN
taxlaw-9795	31	67	79	79	NUM
taxlaw-9795	31	68	introduction	introduction	NOUN
taxlaw-9795	31	69	in	in	ADP
taxlaw-9795	31	70	many	many	ADJ
taxlaw-9795	31	71	instances	instance	NOUN
taxlaw-9795	31	72	,	,	PUNCT
taxlaw-9795	31	73	taxpayers	taxpayer	NOUN
taxlaw-9795	31	74	can	can	AUX
taxlaw-9795	31	75	select	select	VERB
taxlaw-9795	31	76	among	among	ADP
taxlaw-9795	31	77	various	various	ADJ
taxlaw-9795	31	78	available	available	ADJ
taxlaw-9795	31	79	tax	tax	NOUN
taxlaw-9795	31	80	outcomes	outcome	NOUN
taxlaw-9795	31	81	by	by	ADP
taxlaw-9795	31	82	simply	simply	ADV
taxlaw-9795	31	83	filing	file	VERB
taxlaw-9795	31	84	(	(	PUNCT
taxlaw-9795	31	85	or	or	CCONJ
taxlaw-9795	31	86	not	not	PART
taxlaw-9795	31	87	filing	file	VERB
taxlaw-9795	31	88	)	)	PUNCT
taxlaw-9795	31	89	a	a	DET
taxlaw-9795	31	90	tax	tax	NOUN
taxlaw-9795	31	91	election	election	NOUN
taxlaw-9795	31	92	.	.	PUNCT
taxlaw-9795	32	1	tax	tax	NOUN
taxlaw-9795	32	2	elections	election	NOUN
taxlaw-9795	32	3	pervade	pervade	VERB
taxlaw-9795	32	4	the	the	DET
taxlaw-9795	32	5	internal	internal	ADJ
taxlaw-9795	32	6	revenue	revenue	NOUN
taxlaw-9795	32	7	code	code	NOUN
taxlaw-9795	32	8	and	and	CCONJ
taxlaw-9795	32	9	the	the	DET
taxlaw-9795	32	10	treasury	treasury	PROPN
taxlaw-9795	32	11	regulations	regulation	NOUN
taxlaw-9795	32	12	and	and	CCONJ
taxlaw-9795	32	13	arise	arise	VERB
taxlaw-9795	32	14	in	in	ADP
taxlaw-9795	32	15	numerous	numerous	ADJ
taxlaw-9795	32	16	areas	area	NOUN
taxlaw-9795	32	17	of	of	ADP
taxlaw-9795	32	18	tax	tax	NOUN
taxlaw-9795	32	19	law	law	NOUN
taxlaw-9795	32	20	including	include	VERB
taxlaw-9795	32	21	individual	individual	ADJ
taxlaw-9795	32	22	income	income	NOUN
taxlaw-9795	32	23	taxation,1	taxation,1	NOUN
taxlaw-9795	32	24	the	the	DET
taxlaw-9795	32	25	taxation	taxation	NOUN
taxlaw-9795	32	26	of	of	ADP
taxlaw-9795	32	27	business	business	NOUN
taxlaw-9795	32	28	entities,2	entities,2	VERB
taxlaw-9795	32	29	international	international	ADJ
taxlaw-9795	32	30	taxation,3	taxation,3	NOUN
taxlaw-9795	32	31	and	and	CCONJ
taxlaw-9795	32	32	other	other	ADJ
taxlaw-9795	32	33	areas.4	areas.4	NOUN
taxlaw-9795	32	34	oftentimes	oftentime	NOUN
taxlaw-9795	32	35	,	,	PUNCT
taxlaw-9795	32	36	taxpayers	taxpayer	NOUN
taxlaw-9795	32	37	file	file	VERB
taxlaw-9795	32	38	tax	tax	NOUN
taxlaw-9795	32	39	elections	election	NOUN
taxlaw-9795	32	40	on	on	ADP
taxlaw-9795	32	41	a	a	DET
taxlaw-9795	32	42	protective	protective	ADJ
taxlaw-9795	32	43	basis	basis	NOUN
taxlaw-9795	32	44	.	.	PUNCT
taxlaw-9795	33	1	when	when	SCONJ
taxlaw-9795	33	2	a	a	DET
taxlaw-9795	33	3	taxpayer	taxpayer	NOUN
taxlaw-9795	33	4	believes	believe	VERB
taxlaw-9795	33	5	that	that	SCONJ
taxlaw-9795	33	6	filing	file	VERB
taxlaw-9795	33	7	an	an	DET
taxlaw-9795	33	8	election	election	NOUN
taxlaw-9795	33	9	may	may	AUX
taxlaw-9795	33	10	not	not	PART
taxlaw-9795	33	11	be	be	AUX
taxlaw-9795	33	12	necessary	necessary	ADJ
taxlaw-9795	33	13	but	but	CCONJ
taxlaw-9795	33	14	files	file	VERB
taxlaw-9795	33	15	it	it	PRON
taxlaw-9795	33	16	just	just	ADV
taxlaw-9795	33	17	in	in	ADP
taxlaw-9795	33	18	case	case	NOUN
taxlaw-9795	33	19	,	,	PUNCT
taxlaw-9795	33	20	the	the	DET
taxlaw-9795	33	21	taxpayer	taxpayer	NOUN
taxlaw-9795	33	22	files	file	VERB
taxlaw-9795	33	23	a	a	DET
taxlaw-9795	33	24	“	"	PUNCT
taxlaw-9795	33	25	protective	protective	ADJ
taxlaw-9795	33	26	tax	tax	NOUN
taxlaw-9795	33	27	election	election	NOUN
taxlaw-9795	33	28	.	.	PUNCT
taxlaw-9795	33	29	”	"	PUNCT
taxlaw-9795	34	1	in	in	ADP
taxlaw-9795	34	2	some	some	DET
taxlaw-9795	34	3	circumstances	circumstance	NOUN
taxlaw-9795	34	4	,	,	PUNCT
taxlaw-9795	34	5	the	the	DET
taxlaw-9795	34	6	taxpayer	taxpayer	NOUN
taxlaw-9795	34	7	has	have	VERB
taxlaw-9795	34	8	a	a	DET
taxlaw-9795	34	9	given	give	VERB
taxlaw-9795	34	10	tax	tax	NOUN
taxlaw-9795	34	11	outcome	outcome	NOUN
taxlaw-9795	34	12	in	in	ADP
taxlaw-9795	34	13	mind	mind	NOUN
taxlaw-9795	34	14	that	that	SCONJ
taxlaw-9795	34	15	the	the	DET
taxlaw-9795	34	16	taxpayer	taxpayer	NOUN
taxlaw-9795	34	17	intends	intend	VERB
taxlaw-9795	34	18	to	to	PART
taxlaw-9795	34	19	claim	claim	VERB
taxlaw-9795	34	20	,	,	PUNCT
taxlaw-9795	34	21	and	and	CCONJ
taxlaw-9795	34	22	the	the	DET
taxlaw-9795	34	23	taxpayer	taxpayer	NOUN
taxlaw-9795	34	24	files	file	VERB
taxlaw-9795	34	25	an	an	DET
taxlaw-9795	34	26	election	election	NOUN
taxlaw-9795	34	27	on	on	ADP
taxlaw-9795	34	28	a	a	DET
taxlaw-9795	34	29	protective	protective	ADJ
taxlaw-9795	34	30	basis	basis	NOUN
taxlaw-9795	34	31	for	for	ADP
taxlaw-9795	34	32	additional	additional	ADJ
taxlaw-9795	34	33	assurance	assurance	NOUN
taxlaw-9795	34	34	that	that	PRON
taxlaw-9795	34	35	the	the	DET
taxlaw-9795	34	36	tax	tax	NOUN
taxlaw-9795	34	37	outcome	outcome	NOUN
taxlaw-9795	34	38	the	the	DET
taxlaw-9795	34	39	taxpayer	taxpayer	NOUN
taxlaw-9795	34	40	has	have	VERB
taxlaw-9795	34	41	in	in	ADP
taxlaw-9795	34	42	mind	mind	NOUN
taxlaw-9795	34	43	is	be	AUX
taxlaw-9795	34	44	correct	correct	ADJ
taxlaw-9795	34	45	.	.	PUNCT
taxlaw-9795	35	1	this	this	DET
taxlaw-9795	35	2	article	article	NOUN
taxlaw-9795	35	3	will	will	AUX
taxlaw-9795	35	4	adopt	adopt	VERB
taxlaw-9795	35	5	the	the	DET
taxlaw-9795	35	6	phrase	phrase	NOUN
taxlaw-9795	35	7	“	"	PUNCT
taxlaw-9795	35	8	belt	belt	NOUN
taxlaw-9795	35	9	and	and	CCONJ
taxlaw-9795	35	10	suspenders	suspender	VERB
taxlaw-9795	35	11	protective	protective	ADJ
taxlaw-9795	35	12	tax	tax	NOUN
taxlaw-9795	35	13	elections	election	NOUN
taxlaw-9795	35	14	”	"	PUNCT
taxlaw-9795	35	15	to	to	PART
taxlaw-9795	35	16	refer	refer	VERB
taxlaw-9795	35	17	to	to	ADP
taxlaw-9795	35	18	protective	protective	ADJ
taxlaw-9795	35	19	tax	tax	NOUN
taxlaw-9795	35	20	elections	election	NOUN
taxlaw-9795	35	21	filed	file	VERB
taxlaw-9795	35	22	under	under	ADP
taxlaw-9795	35	23	these	these	DET
taxlaw-9795	35	24	circumstances	circumstance	NOUN
taxlaw-9795	35	25	.	.	PUNCT
taxlaw-9795	36	1	as	as	ADP
taxlaw-9795	36	2	an	an	DET
taxlaw-9795	36	3	example	example	NOUN
taxlaw-9795	36	4	of	of	ADP
taxlaw-9795	36	5	this	this	DET
taxlaw-9795	36	6	type	type	NOUN
taxlaw-9795	36	7	of	of	ADP
taxlaw-9795	36	8	protective	protective	ADJ
taxlaw-9795	36	9	tax	tax	NOUN
taxlaw-9795	36	10	election	election	NOUN
taxlaw-9795	36	11	,	,	PUNCT
taxlaw-9795	36	12	consider	consider	VERB
taxlaw-9795	36	13	a	a	DET
taxlaw-9795	36	14	taxpayer	taxpayer	NOUN
taxlaw-9795	36	15	who	who	PRON
taxlaw-9795	36	16	intends	intend	VERB
taxlaw-9795	36	17	to	to	PART
taxlaw-9795	36	18	claim	claim	VERB
taxlaw-9795	36	19	the	the	DET
taxlaw-9795	36	20	tax	tax	NOUN
taxlaw-9795	36	21	outcome	outcome	NOUN
taxlaw-9795	36	22	that	that	PRON
taxlaw-9795	36	23	follows	follow	VERB
taxlaw-9795	36	24	from	from	ADP
taxlaw-9795	36	25	filing	file	VERB
taxlaw-9795	36	26	an	an	DET
taxlaw-9795	36	27	election	election	NOUN
taxlaw-9795	36	28	and	and	CCONJ
taxlaw-9795	36	29	is	be	AUX
taxlaw-9795	36	30	uncertain	uncertain	ADJ
taxlaw-9795	36	31	about	about	ADP
taxlaw-9795	36	32	whether	whether	SCONJ
taxlaw-9795	36	33	a	a	DET
taxlaw-9795	36	34	valid	valid	ADJ
taxlaw-9795	36	35	election	election	NOUN
taxlaw-9795	36	36	was	be	AUX
taxlaw-9795	36	37	already	already	ADV
taxlaw-9795	36	38	filed.5	filed.5	PROPN
taxlaw-9795	36	39	in	in	ADP
taxlaw-9795	36	40	that	that	DET
taxlaw-9795	36	41	instance	instance	NOUN
taxlaw-9795	36	42	,	,	PUNCT
taxlaw-9795	36	43	the	the	DET
taxlaw-9795	36	44	taxpayer	taxpayer	NOUN
taxlaw-9795	36	45	might	might	AUX
taxlaw-9795	36	46	simply	simply	ADV
taxlaw-9795	36	47	file	file	VERB
taxlaw-9795	36	48	a	a	DET
taxlaw-9795	36	49	(	(	PUNCT
taxlaw-9795	36	50	potentially	potentially	ADV
taxlaw-9795	36	51	duplicative	duplicative	ADJ
taxlaw-9795	36	52	)	)	PUNCT
taxlaw-9795	36	53	election	election	NOUN
taxlaw-9795	36	54	on	on	ADP
taxlaw-9795	36	55	a	a	DET
taxlaw-9795	36	56	protective	protective	ADJ
taxlaw-9795	36	57	basis	basis	NOUN
taxlaw-9795	36	58	—	—	PUNCT
taxlaw-9795	36	59	the	the	DET
taxlaw-9795	36	60	filing	filing	NOUN
taxlaw-9795	36	61	is	be	AUX
taxlaw-9795	36	62	made	make	VERB
taxlaw-9795	36	63	on	on	ADP
taxlaw-9795	36	64	a	a	DET
taxlaw-9795	36	65	protective	protective	ADJ
taxlaw-9795	36	66	basis	basis	NOUN
taxlaw-9795	36	67	because	because	SCONJ
taxlaw-9795	36	68	it	it	PRON
taxlaw-9795	36	69	might	might	AUX
taxlaw-9795	36	70	be	be	AUX
taxlaw-9795	36	71	unnecessary	unnecessary	ADJ
taxlaw-9795	36	72	given	give	VERB
taxlaw-9795	36	73	that	that	SCONJ
taxlaw-9795	36	74	a	a	DET
taxlaw-9795	36	75	valid	valid	ADJ
taxlaw-9795	36	76	election	election	NOUN
taxlaw-9795	36	77	may	may	AUX
taxlaw-9795	36	78	have	have	AUX
taxlaw-9795	36	79	already	already	ADV
taxlaw-9795	36	80	been	be	AUX
taxlaw-9795	36	81	filed	file	VERB
taxlaw-9795	36	82	.	.	PUNCT
taxlaw-9795	37	1	in	in	ADP
taxlaw-9795	37	2	other	other	ADJ
taxlaw-9795	37	3	circumstances	circumstance	NOUN
taxlaw-9795	37	4	,	,	PUNCT
taxlaw-9795	37	5	the	the	DET
taxlaw-9795	37	6	tax	tax	NOUN
taxlaw-9795	37	7	treatment	treatment	NOUN
taxlaw-9795	37	8	that	that	PRON
taxlaw-9795	37	9	follows	follow	VERB
taxlaw-9795	37	10	from	from	ADP
taxlaw-9795	37	11	making	make	VERB
taxlaw-9795	37	12	the	the	DET
taxlaw-9795	37	13	protective	protective	ADJ
taxlaw-9795	37	14	tax	tax	NOUN
taxlaw-9795	37	15	election	election	NOUN
taxlaw-9795	37	16	will	will	AUX
taxlaw-9795	37	17	not	not	PART
taxlaw-9795	37	18	necessarily	necessarily	ADV
taxlaw-9795	37	19	be	be	AUX
taxlaw-9795	37	20	what	what	PRON
taxlaw-9795	37	21	the	the	DET
taxlaw-9795	37	22	taxpayer	taxpayer	NOUN
taxlaw-9795	37	23	claims	claim	VERB
taxlaw-9795	37	24	.	.	PUNCT
taxlaw-9795	38	1	this	this	DET
taxlaw-9795	38	2	article	article	NOUN
taxlaw-9795	38	3	will	will	AUX
taxlaw-9795	38	4	adopt	adopt	VERB
taxlaw-9795	38	5	the	the	DET
taxlaw-9795	38	6	phrase	phrase	NOUN
taxlaw-9795	38	7	“	"	PUNCT
taxlaw-9795	38	8	favorable	favorable	ADJ
taxlaw-9795	38	9	fallback	fallback	NOUN
taxlaw-9795	38	10	protective	protective	ADJ
taxlaw-9795	38	11	tax	tax	NOUN
taxlaw-9795	38	12	elections	election	NOUN
taxlaw-9795	38	13	”	"	PUNCT
taxlaw-9795	38	14	to	to	PART
taxlaw-9795	38	15	refer	refer	VERB
taxlaw-9795	38	16	to	to	ADP
taxlaw-9795	38	17	protective	protective	ADJ
taxlaw-9795	38	18	tax	tax	NOUN
taxlaw-9795	38	19	elections	election	NOUN
taxlaw-9795	38	20	filed	file	VERB
taxlaw-9795	38	21	under	under	ADP
taxlaw-9795	38	22	these	these	DET
taxlaw-9795	38	23	circumstances	circumstance	NOUN
taxlaw-9795	38	24	.	.	PUNCT
taxlaw-9795	39	1	as	as	ADP
taxlaw-9795	39	2	an	an	DET
taxlaw-9795	39	3	example	example	NOUN
taxlaw-9795	39	4	of	of	ADP
taxlaw-9795	39	5	this	this	DET
taxlaw-9795	39	6	use	use	NOUN
taxlaw-9795	39	7	of	of	ADP
taxlaw-9795	39	8	protective	protective	ADJ
taxlaw-9795	39	9	tax	tax	NOUN
taxlaw-9795	39	10	elections	election	NOUN
taxlaw-9795	39	11	,	,	PUNCT
taxlaw-9795	39	12	a	a	DET
taxlaw-9795	39	13	taxpayer	taxpayer	NOUN
taxlaw-9795	39	14	might	might	AUX
taxlaw-9795	39	15	plan	plan	VERB
taxlaw-9795	39	16	to	to	PART
taxlaw-9795	39	17	claim	claim	VERB
taxlaw-9795	39	18	a	a	DET
taxlaw-9795	39	19	given	give	VERB
taxlaw-9795	39	20	tax	tax	NOUN
taxlaw-9795	39	21	outcome	outcome	NOUN
taxlaw-9795	39	22	,	,	PUNCT
taxlaw-9795	39	23	but	but	CCONJ
taxlaw-9795	39	24	the	the	DET
taxlaw-9795	39	25	taxpayer	taxpayer	NOUN
taxlaw-9795	39	26	may	may	AUX
taxlaw-9795	39	27	be	be	AUX
taxlaw-9795	39	28	aware	aware	ADJ
taxlaw-9795	39	29	of	of	ADP
taxlaw-9795	39	30	some	some	DET
taxlaw-9795	39	31	risk	risk	NOUN
taxlaw-9795	39	32	that	that	SCONJ
taxlaw-9795	39	33	their	their	PRON
taxlaw-9795	39	34	claim	claim	NOUN
taxlaw-9795	39	35	will	will	AUX
taxlaw-9795	39	36	fail	fail	VERB
taxlaw-9795	39	37	.	.	PUNCT
taxlaw-9795	40	1	in	in	ADP
taxlaw-9795	40	2	some	some	DET
taxlaw-9795	40	3	cases	case	NOUN
taxlaw-9795	40	4	,	,	PUNCT
taxlaw-9795	40	5	filing	file	VERB
taxlaw-9795	40	6	a	a	DET
taxlaw-9795	40	7	protective	protective	ADJ
taxlaw-9795	40	8	tax	tax	NOUN
taxlaw-9795	40	9	election	election	NOUN
taxlaw-9795	40	10	could	could	AUX
taxlaw-9795	40	11	help	help	VERB
taxlaw-9795	40	12	to	to	PART
taxlaw-9795	40	13	ensure	ensure	VERB
taxlaw-9795	40	14	that	that	SCONJ
taxlaw-9795	40	15	,	,	PUNCT
taxlaw-9795	40	16	if	if	SCONJ
taxlaw-9795	40	17	the	the	DET
taxlaw-9795	40	18	taxpayer	taxpayer	NOUN
taxlaw-9795	40	19	’s	’s	PART
taxlaw-9795	40	20	claim	claim	NOUN
taxlaw-9795	40	21	does	do	AUX
taxlaw-9795	40	22	fail	fail	VERB
taxlaw-9795	40	23	,	,	PUNCT
taxlaw-9795	40	24	the	the	DET
taxlaw-9795	40	25	alternative	alternative	ADJ
taxlaw-9795	40	26	tax	tax	NOUN
taxlaw-9795	40	27	treatment	treatment	NOUN
taxlaw-9795	40	28	imposed	impose	VERB
taxlaw-9795	40	29	upon	upon	SCONJ
taxlaw-9795	40	30	the	the	DET
taxlaw-9795	40	31	taxpayer	taxpayer	NOUN
taxlaw-9795	40	32	is	be	AUX
taxlaw-9795	40	33	more	more	ADV
taxlaw-9795	40	34	favorable	favorable	ADJ
taxlaw-9795	40	35	than	than	ADP
taxlaw-9795	40	36	what	what	PRON
taxlaw-9795	40	37	would	would	AUX
taxlaw-9795	40	38	befall	befall	VERB
taxlaw-9795	40	39	the	the	DET
taxlaw-9795	40	40	taxpayer	taxpayer	NOUN
taxlaw-9795	40	41	in	in	ADP
taxlaw-9795	40	42	the	the	DET
taxlaw-9795	40	43	absence	absence	NOUN
taxlaw-9795	40	44	of	of	ADP
taxlaw-9795	40	45	the	the	DET
taxlaw-9795	40	46	protective	protective	ADJ
taxlaw-9795	40	47	tax	tax	NOUN
taxlaw-9795	40	48	election.6	election.6	PROPN
taxlaw-9795	40	49	congress	congress	PROPN
taxlaw-9795	40	50	,	,	PUNCT
taxlaw-9795	40	51	treasury	treasury	NOUN
taxlaw-9795	40	52	,	,	PUNCT
taxlaw-9795	40	53	or	or	CCONJ
taxlaw-9795	40	54	the	the	DET
taxlaw-9795	40	55	irs	irs	PROPN
taxlaw-9795	40	56	have	have	AUX
taxlaw-9795	40	57	explicitly	explicitly	ADV
taxlaw-9795	40	58	permitted	permit	VERB
taxlaw-9795	40	59	filing	file	VERB
taxlaw-9795	40	60	some	some	DET
taxlaw-9795	40	61	tax	tax	NOUN
taxlaw-9795	40	62	elections	election	NOUN
taxlaw-9795	40	63	on	on	ADP
taxlaw-9795	40	64	a	a	DET
taxlaw-9795	40	65	protective	protective	ADJ
taxlaw-9795	40	66	basis.7	basis.7	NOUN
taxlaw-9795	40	67	in	in	ADP
taxlaw-9795	40	68	the	the	DET
taxlaw-9795	40	69	case	case	NOUN
taxlaw-9795	40	70	of	of	ADP
taxlaw-9795	40	71	other	other	ADJ
taxlaw-9795	40	72	tax	tax	NOUN
taxlaw-9795	40	73	elections	election	NOUN
taxlaw-9795	40	74	,	,	PUNCT
taxlaw-9795	40	75	taxpayers	taxpayer	NOUN
taxlaw-9795	40	76	routinely	routinely	ADV
taxlaw-9795	40	77	file	file	VERB
taxlaw-9795	40	78	on	on	ADP
taxlaw-9795	40	79	a	a	DET
taxlaw-9795	40	80	protective	protective	ADJ
taxlaw-9795	40	81	basis	basis	NOUN
taxlaw-9795	40	82	despite	despite	SCONJ
taxlaw-9795	40	83	lack	lack	NOUN
taxlaw-9795	40	84	of	of	ADP
taxlaw-9795	40	85	specific	specific	ADJ
taxlaw-9795	40	86	authorization.8	authorization.8	PROPN
taxlaw-9795	40	87	in	in	ADP
taxlaw-9795	40	88	the	the	DET
taxlaw-9795	40	89	case	case	NOUN
taxlaw-9795	40	90	of	of	ADP
taxlaw-9795	40	91	yet	yet	ADV
taxlaw-9795	40	92	another	another	PRON
taxlaw-9795	40	93	set	set	NOUN
taxlaw-9795	40	94	of	of	ADP
taxlaw-9795	40	95	tax	tax	NOUN
taxlaw-9795	40	96	elections	election	NOUN
taxlaw-9795	40	97	,	,	PUNCT
taxlaw-9795	40	98	lawmakers	lawmaker	NOUN
taxlaw-9795	40	99	have	have	AUX
taxlaw-9795	40	100	explicitly	explicitly	ADV
taxlaw-9795	40	101	disallowed	disallow	VERB
taxlaw-9795	40	102	1	1	NUM
taxlaw-9795	40	103	available	available	ADJ
taxlaw-9795	40	104	tax	tax	NOUN
taxlaw-9795	40	105	elections	election	NOUN
taxlaw-9795	40	106	include	include	VERB
taxlaw-9795	40	107	an	an	DET
taxlaw-9795	40	108	individual	individual	ADJ
taxlaw-9795	40	109	taxpayer	taxpayer	NOUN
taxlaw-9795	40	110	’s	’s	PART
taxlaw-9795	40	111	election	election	NOUN
taxlaw-9795	40	112	between	between	ADP
taxlaw-9795	40	113	claiming	claim	VERB
taxlaw-9795	40	114	the	the	DET
taxlaw-9795	40	115	standard	standard	ADJ
taxlaw-9795	40	116	deduction	deduction	NOUN
taxlaw-9795	40	117	or	or	CCONJ
taxlaw-9795	40	118	itemizing	itemize	VERB
taxlaw-9795	40	119	deductions	deduction	NOUN
taxlaw-9795	40	120	.	.	PUNCT
taxlaw-9795	41	1	see	see	VERB
taxlaw-9795	41	2	i.r.c	i.r.c	NOUN
taxlaw-9795	41	3	.	.	PUNCT
taxlaw-9795	42	1	§	§	PROPN
taxlaw-9795	42	2	63(b	63(b	NUM
taxlaw-9795	42	3	)	)	PUNCT
taxlaw-9795	42	4	.	.	PUNCT
taxlaw-9795	43	1	2	2	NUM
taxlaw-9795	43	2	available	available	ADJ
taxlaw-9795	43	3	elections	election	NOUN
taxlaw-9795	43	4	include	include	VERB
taxlaw-9795	43	5	elections	election	NOUN
taxlaw-9795	43	6	that	that	PRON
taxlaw-9795	43	7	determine	determine	VERB
taxlaw-9795	43	8	how	how	SCONJ
taxlaw-9795	43	9	business	business	NOUN
taxlaw-9795	43	10	entities	entity	NOUN
taxlaw-9795	43	11	are	be	AUX
taxlaw-9795	43	12	classified	classify	VERB
taxlaw-9795	43	13	as	as	ADV
taxlaw-9795	43	14	well	well	ADV
taxlaw-9795	43	15	as	as	ADP
taxlaw-9795	43	16	various	various	ADJ
taxlaw-9795	43	17	elections	election	NOUN
taxlaw-9795	43	18	that	that	PRON
taxlaw-9795	43	19	arise	arise	VERB
taxlaw-9795	43	20	in	in	ADP
taxlaw-9795	43	21	the	the	DET
taxlaw-9795	43	22	context	context	NOUN
taxlaw-9795	43	23	of	of	ADP
taxlaw-9795	43	24	partnerships	partnership	NOUN
taxlaw-9795	43	25	and	and	CCONJ
taxlaw-9795	43	26	corporations	corporation	NOUN
taxlaw-9795	43	27	.	.	PUNCT
taxlaw-9795	44	1	see	see	VERB
taxlaw-9795	44	2	,	,	PUNCT
taxlaw-9795	44	3	e.g.	e.g.	ADV
taxlaw-9795	44	4	,	,	PUNCT
taxlaw-9795	44	5	treas	treas	PROPN
taxlaw-9795	44	6	.	.	PUNCT
taxlaw-9795	45	1	reg	reg	PROPN
taxlaw-9795	45	2	.	.	PUNCT
taxlaw-9795	46	1	§	§	PROPN
taxlaw-9795	46	2	301.7701	301.7701	NUM
taxlaw-9795	46	3	-	-	SYM
taxlaw-9795	46	4	2	2	NUM
taxlaw-9795	46	5	;	;	PUNCT
taxlaw-9795	46	6	treas	trea	NOUN
taxlaw-9795	46	7	.	.	PUNCT
taxlaw-9795	47	1	reg	reg	PROPN
taxlaw-9795	47	2	.	.	PUNCT
taxlaw-9795	48	1	§	§	PROPN
taxlaw-9795	48	2	1.704	1.704	NUM
taxlaw-9795	48	3	-	-	SYM
taxlaw-9795	48	4	3	3	NUM
taxlaw-9795	48	5	;	;	PUNCT
taxlaw-9795	48	6	i.r.c	i.r.c	NOUN
taxlaw-9795	48	7	.	.	PUNCT
taxlaw-9795	49	1	§	§	PROPN
taxlaw-9795	49	2	754	754	NUM
taxlaw-9795	49	3	;	;	PUNCT
taxlaw-9795	49	4	i.r.c	i.r.c	NOUN
taxlaw-9795	49	5	.	.	PUNCT
taxlaw-9795	50	1	§	§	PROPN
taxlaw-9795	50	2	338	338	NUM
taxlaw-9795	50	3	;	;	PUNCT
taxlaw-9795	50	4	i.r.c	i.r.c	NOUN
taxlaw-9795	50	5	.	.	PUNCT
taxlaw-9795	51	1	§	§	PROPN
taxlaw-9795	51	2	362(e)(2)(c	362(e)(2)(c	NUM
taxlaw-9795	51	3	)	)	PUNCT
taxlaw-9795	51	4	.	.	PUNCT
taxlaw-9795	52	1	3	3	NUM
taxlaw-9795	52	2	see	see	VERB
taxlaw-9795	52	3	,	,	PUNCT
taxlaw-9795	52	4	e.g.	e.g.	ADV
taxlaw-9795	52	5	,	,	PUNCT
taxlaw-9795	52	6	i.r.c	i.r.c	NOUN
taxlaw-9795	52	7	.	.	PUNCT
taxlaw-9795	53	1	§	§	PROPN
taxlaw-9795	53	2	1295	1295	NUM
taxlaw-9795	53	3	.	.	PUNCT
taxlaw-9795	53	4	4	4	NUM
taxlaw-9795	53	5	for	for	ADP
taxlaw-9795	53	6	instance	instance	NOUN
taxlaw-9795	53	7	,	,	PUNCT
taxlaw-9795	53	8	various	various	ADJ
taxlaw-9795	53	9	elections	election	NOUN
taxlaw-9795	53	10	can	can	AUX
taxlaw-9795	53	11	also	also	ADV
taxlaw-9795	53	12	be	be	AUX
taxlaw-9795	53	13	found	find	VERB
taxlaw-9795	53	14	in	in	ADP
taxlaw-9795	53	15	the	the	DET
taxlaw-9795	53	16	context	context	NOUN
taxlaw-9795	53	17	of	of	ADP
taxlaw-9795	53	18	estate	estate	NOUN
taxlaw-9795	53	19	and	and	CCONJ
taxlaw-9795	53	20	gift	gift	NOUN
taxlaw-9795	53	21	taxation	taxation	NOUN
taxlaw-9795	53	22	.	.	PUNCT
taxlaw-9795	54	1	5	5	NUM
taxlaw-9795	54	2	for	for	ADP
taxlaw-9795	54	3	further	further	ADJ
taxlaw-9795	54	4	discussion	discussion	NOUN
taxlaw-9795	54	5	,	,	PUNCT
taxlaw-9795	54	6	see	see	VERB
taxlaw-9795	54	7	infra	infra	NOUN
taxlaw-9795	54	8	part	part	NOUN
taxlaw-9795	54	9	i.b	i.b	PROPN
taxlaw-9795	54	10	.	.	PROPN
taxlaw-9795	54	11	6	6	NUM
taxlaw-9795	54	12	for	for	ADP
taxlaw-9795	54	13	examples	example	NOUN
taxlaw-9795	54	14	,	,	PUNCT
taxlaw-9795	54	15	see	see	VERB
taxlaw-9795	54	16	infra	infra	NOUN
taxlaw-9795	54	17	part	part	NOUN
taxlaw-9795	54	18	i.c	i.c	PROPN
taxlaw-9795	54	19	.	.	PROPN
taxlaw-9795	54	20	7	7	NUM
taxlaw-9795	54	21	for	for	ADP
taxlaw-9795	54	22	example	example	NOUN
taxlaw-9795	54	23	,	,	PUNCT
taxlaw-9795	54	24	see	see	VERB
taxlaw-9795	54	25	infra	infra	NOUN
taxlaw-9795	54	26	part	part	NOUN
taxlaw-9795	54	27	i.c.2	i.c.2	PROPN
taxlaw-9795	54	28	(	(	PUNCT
taxlaw-9795	54	29	protective	protective	PROPN
taxlaw-9795	54	30	qef	qef	PROPN
taxlaw-9795	54	31	election	election	NOUN
taxlaw-9795	54	32	explicitly	explicitly	ADV
taxlaw-9795	54	33	authorized	authorize	VERB
taxlaw-9795	54	34	by	by	ADP
taxlaw-9795	54	35	treasury	treasury	NOUN
taxlaw-9795	54	36	regulations	regulation	NOUN
taxlaw-9795	54	37	)	)	PUNCT
taxlaw-9795	54	38	.	.	PUNCT
taxlaw-9795	54	39	8	8	NUM
taxlaw-9795	54	40	for	for	ADP
taxlaw-9795	54	41	examples	example	NOUN
taxlaw-9795	54	42	,	,	PUNCT
taxlaw-9795	54	43	see	see	VERB
taxlaw-9795	54	44	infra	infra	NOUN
taxlaw-9795	54	45	part	part	NOUN
taxlaw-9795	54	46	i.c.3	i.c.3	NOUN
taxlaw-9795	54	47	(	(	PUNCT
taxlaw-9795	54	48	protective	protective	ADJ
taxlaw-9795	54	49	trs	trs	PROPN
taxlaw-9795	54	50	elections	election	NOUN
taxlaw-9795	54	51	routinely	routinely	ADV
taxlaw-9795	54	52	made	make	VERB
taxlaw-9795	54	53	but	but	CCONJ
taxlaw-9795	54	54	no	no	DET
taxlaw-9795	54	55	explicit	explicit	ADJ
taxlaw-9795	54	56	authorization	authorization	NOUN
taxlaw-9795	54	57	)	)	PUNCT
taxlaw-9795	54	58	,	,	PUNCT
taxlaw-9795	54	59	part	part	NOUN
taxlaw-9795	54	60	i.c.1	i.c.1	PUNCT
taxlaw-9795	54	61	(	(	PUNCT
taxlaw-9795	54	62	protective	protective	ADJ
taxlaw-9795	54	63	section	section	NOUN
taxlaw-9795	54	64	1237	1237	NUM
taxlaw-9795	54	65	election	election	NOUN
taxlaw-9795	54	66	not	not	PART
taxlaw-9795	54	67	explicitly	explicitly	ADV
taxlaw-9795	54	68	authorized	authorize	VERB
taxlaw-9795	54	69	by	by	ADP
taxlaw-9795	54	70	authority	authority	NOUN
taxlaw-9795	54	71	on	on	ADP
taxlaw-9795	54	72	which	which	PRON
taxlaw-9795	54	73	taxpayers	taxpayer	NOUN
taxlaw-9795	54	74	can	can	AUX
taxlaw-9795	54	75	rely	rely	VERB
taxlaw-9795	54	76	but	but	CCONJ
taxlaw-9795	54	77	favorable	favorable	ADJ
taxlaw-9795	54	78	private	private	ADJ
taxlaw-9795	54	79	letter	letter	NOUN
taxlaw-9795	54	80	ruling	ruling	NOUN
taxlaw-9795	54	81	has	have	AUX
taxlaw-9795	54	82	been	be	AUX
taxlaw-9795	54	83	issued	issue	VERB
taxlaw-9795	54	84	)	)	PUNCT
taxlaw-9795	54	85	.	.	PUNCT
taxlaw-9795	55	1	80	80	NUM
taxlaw-9795	55	2	columbia	columbia	PROPN
taxlaw-9795	55	3	journal	journal	PROPN
taxlaw-9795	55	4	of	of	ADP
taxlaw-9795	55	5	tax	tax	NOUN
taxlaw-9795	55	6	law	law	NOUN
taxlaw-9795	56	1	[	[	X
taxlaw-9795	56	2	vol	vol	NOUN
taxlaw-9795	56	3	:	:	PUNCT
taxlaw-9795	56	4	13:2	13:2	NUM
taxlaw-9795	56	5	protective	protective	ADJ
taxlaw-9795	56	6	filings.9	filings.9	PROPN
taxlaw-9795	56	7	prior	prior	ADV
taxlaw-9795	56	8	to	to	ADP
taxlaw-9795	56	9	turning	turn	VERB
taxlaw-9795	56	10	to	to	ADP
taxlaw-9795	56	11	an	an	DET
taxlaw-9795	56	12	examination	examination	NOUN
taxlaw-9795	56	13	of	of	ADP
taxlaw-9795	56	14	protective	protective	ADJ
taxlaw-9795	56	15	tax	tax	NOUN
taxlaw-9795	56	16	elections	election	NOUN
taxlaw-9795	56	17	,	,	PUNCT
taxlaw-9795	56	18	it	it	PRON
taxlaw-9795	56	19	is	be	AUX
taxlaw-9795	56	20	important	important	ADJ
taxlaw-9795	56	21	to	to	PART
taxlaw-9795	56	22	note	note	VERB
taxlaw-9795	56	23	that	that	SCONJ
taxlaw-9795	56	24	tax	tax	NOUN
taxlaw-9795	56	25	elections	election	NOUN
taxlaw-9795	56	26	,	,	PUNCT
taxlaw-9795	56	27	as	as	ADP
taxlaw-9795	56	28	a	a	DET
taxlaw-9795	56	29	broader	broad	ADJ
taxlaw-9795	56	30	category	category	NOUN
taxlaw-9795	56	31	,	,	PUNCT
taxlaw-9795	56	32	give	give	VERB
taxlaw-9795	56	33	rise	rise	NOUN
taxlaw-9795	56	34	to	to	ADP
taxlaw-9795	56	35	various	various	ADJ
taxlaw-9795	56	36	policy	policy	NOUN
taxlaw-9795	56	37	implications	implication	NOUN
taxlaw-9795	56	38	,	,	PUNCT
taxlaw-9795	56	39	as	as	SCONJ
taxlaw-9795	56	40	discussed	discuss	VERB
taxlaw-9795	56	41	in	in	ADP
taxlaw-9795	56	42	existing	exist	VERB
taxlaw-9795	56	43	literature.10	literature.10	NOUN
taxlaw-9795	56	44	as	as	SCONJ
taxlaw-9795	56	45	noted	note	VERB
taxlaw-9795	56	46	by	by	ADP
taxlaw-9795	56	47	this	this	DET
taxlaw-9795	56	48	literature	literature	NOUN
taxlaw-9795	56	49	,	,	PUNCT
taxlaw-9795	56	50	tax	tax	NOUN
taxlaw-9795	56	51	elections	election	NOUN
taxlaw-9795	56	52	may	may	AUX
taxlaw-9795	56	53	exacerbate	exacerbate	VERB
taxlaw-9795	56	54	inequities	inequity	NOUN
taxlaw-9795	56	55	by	by	ADP
taxlaw-9795	56	56	offering	offer	VERB
taxlaw-9795	56	57	tax	tax	NOUN
taxlaw-9795	56	58	benefits	benefit	NOUN
taxlaw-9795	56	59	to	to	ADP
taxlaw-9795	56	60	only	only	ADJ
taxlaw-9795	56	61	taxpayers	taxpayer	NOUN
taxlaw-9795	56	62	who	who	PRON
taxlaw-9795	56	63	have	have	VERB
taxlaw-9795	56	64	access	access	NOUN
taxlaw-9795	56	65	to	to	ADP
taxlaw-9795	56	66	sufficiently	sufficiently	ADV
taxlaw-9795	56	67	sophisticated	sophisticated	ADJ
taxlaw-9795	56	68	tax	tax	NOUN
taxlaw-9795	56	69	advice.11	advice.11	ADV
taxlaw-9795	56	70	consequently	consequently	ADV
taxlaw-9795	56	71	,	,	PUNCT
taxlaw-9795	56	72	the	the	DET
taxlaw-9795	56	73	use	use	NOUN
taxlaw-9795	56	74	of	of	ADP
taxlaw-9795	56	75	tax	tax	NOUN
taxlaw-9795	56	76	elections	election	NOUN
taxlaw-9795	56	77	is	be	AUX
taxlaw-9795	56	78	problematic	problematic	ADJ
taxlaw-9795	56	79	,	,	PUNCT
taxlaw-9795	56	80	especially	especially	ADV
taxlaw-9795	56	81	in	in	ADP
taxlaw-9795	56	82	areas	area	NOUN
taxlaw-9795	56	83	of	of	ADP
taxlaw-9795	56	84	law	law	NOUN
taxlaw-9795	56	85	that	that	PRON
taxlaw-9795	56	86	affect	affect	VERB
taxlaw-9795	56	87	a	a	DET
taxlaw-9795	56	88	wide	wide	ADJ
taxlaw-9795	56	89	swathe	swathe	NOUN
taxlaw-9795	56	90	of	of	ADP
taxlaw-9795	56	91	taxpayers	taxpayer	NOUN
taxlaw-9795	56	92	including	include	VERB
taxlaw-9795	56	93	those	those	PRON
taxlaw-9795	56	94	without	without	ADP
taxlaw-9795	56	95	access	access	NOUN
taxlaw-9795	56	96	to	to	ADP
taxlaw-9795	56	97	sophisticated	sophisticated	ADJ
taxlaw-9795	56	98	advice	advice	NOUN
taxlaw-9795	56	99	.	.	PUNCT
taxlaw-9795	57	1	whenever	whenever	SCONJ
taxlaw-9795	57	2	possible	possible	ADJ
taxlaw-9795	57	3	,	,	PUNCT
taxlaw-9795	57	4	in	in	ADP
taxlaw-9795	57	5	such	such	ADJ
taxlaw-9795	57	6	contexts	context	NOUN
taxlaw-9795	57	7	,	,	PUNCT
taxlaw-9795	57	8	the	the	DET
taxlaw-9795	57	9	best	good	ADJ
taxlaw-9795	57	10	course	course	NOUN
taxlaw-9795	57	11	of	of	ADP
taxlaw-9795	57	12	action	action	NOUN
taxlaw-9795	57	13	may	may	AUX
taxlaw-9795	57	14	be	be	AUX
taxlaw-9795	57	15	to	to	PART
taxlaw-9795	57	16	avoid	avoid	VERB
taxlaw-9795	57	17	use	use	NOUN
taxlaw-9795	57	18	of	of	ADP
taxlaw-9795	57	19	tax	tax	NOUN
taxlaw-9795	57	20	elections	election	NOUN
taxlaw-9795	57	21	,	,	PUNCT
taxlaw-9795	57	22	or	or	CCONJ
taxlaw-9795	57	23	,	,	PUNCT
taxlaw-9795	57	24	if	if	SCONJ
taxlaw-9795	57	25	they	they	PRON
taxlaw-9795	57	26	must	must	AUX
taxlaw-9795	57	27	be	be	AUX
taxlaw-9795	57	28	used	use	VERB
taxlaw-9795	57	29	to	to	PART
taxlaw-9795	57	30	serve	serve	VERB
taxlaw-9795	57	31	some	some	DET
taxlaw-9795	57	32	other	other	ADJ
taxlaw-9795	57	33	policy	policy	NOUN
taxlaw-9795	57	34	goal	goal	NOUN
taxlaw-9795	57	35	,	,	PUNCT
taxlaw-9795	57	36	adopt	adopt	VERB
taxlaw-9795	57	37	design	design	NOUN
taxlaw-9795	57	38	features	feature	NOUN
taxlaw-9795	57	39	that	that	PRON
taxlaw-9795	57	40	make	make	VERB
taxlaw-9795	57	41	them	they	PRON
taxlaw-9795	57	42	less	less	ADV
taxlaw-9795	57	43	likely	likely	ADJ
taxlaw-9795	57	44	to	to	PART
taxlaw-9795	57	45	trap	trap	VERB
taxlaw-9795	57	46	unwary	unwary	ADJ
taxlaw-9795	57	47	taxpayers.12	taxpayers.12	NOUN
taxlaw-9795	57	48	the	the	DET
taxlaw-9795	57	49	aim	aim	NOUN
taxlaw-9795	57	50	of	of	ADP
taxlaw-9795	57	51	this	this	DET
taxlaw-9795	57	52	article	article	NOUN
taxlaw-9795	57	53	is	be	AUX
taxlaw-9795	57	54	not	not	PART
taxlaw-9795	57	55	to	to	PART
taxlaw-9795	57	56	analyze	analyze	VERB
taxlaw-9795	57	57	tax	tax	NOUN
taxlaw-9795	57	58	elections	election	NOUN
taxlaw-9795	57	59	,	,	PUNCT
taxlaw-9795	57	60	in	in	ADP
taxlaw-9795	57	61	general	general	ADJ
taxlaw-9795	57	62	.	.	PUNCT
taxlaw-9795	58	1	rather	rather	ADV
taxlaw-9795	58	2	,	,	PUNCT
taxlaw-9795	58	3	this	this	DET
taxlaw-9795	58	4	article	article	NOUN
taxlaw-9795	58	5	is	be	AUX
taxlaw-9795	58	6	focused	focus	VERB
taxlaw-9795	58	7	on	on	ADP
taxlaw-9795	58	8	a	a	DET
taxlaw-9795	58	9	question	question	NOUN
taxlaw-9795	58	10	that	that	PRON
taxlaw-9795	58	11	has	have	AUX
taxlaw-9795	58	12	not	not	PART
taxlaw-9795	58	13	yet	yet	ADV
taxlaw-9795	58	14	been	be	AUX
taxlaw-9795	58	15	explored	explore	VERB
taxlaw-9795	58	16	by	by	ADP
taxlaw-9795	58	17	existing	exist	VERB
taxlaw-9795	58	18	literature	literature	NOUN
taxlaw-9795	58	19	—	—	PUNCT
taxlaw-9795	58	20	in	in	ADP
taxlaw-9795	58	21	particular	particular	ADJ
taxlaw-9795	58	22	,	,	PUNCT
taxlaw-9795	58	23	whether	whether	SCONJ
taxlaw-9795	58	24	the	the	DET
taxlaw-9795	58	25	ability	ability	NOUN
taxlaw-9795	58	26	to	to	PART
taxlaw-9795	58	27	file	file	VERB
taxlaw-9795	58	28	an	an	DET
taxlaw-9795	58	29	election	election	NOUN
taxlaw-9795	58	30	protectively	protectively	ADV
taxlaw-9795	58	31	raises	raise	VERB
taxlaw-9795	58	32	any	any	DET
taxlaw-9795	58	33	significant	significant	ADJ
taxlaw-9795	58	34	policy	policy	NOUN
taxlaw-9795	58	35	issues	issue	NOUN
taxlaw-9795	58	36	,	,	PUNCT
taxlaw-9795	58	37	assuming	assume	VERB
taxlaw-9795	58	38	that	that	SCONJ
taxlaw-9795	58	39	the	the	DET
taxlaw-9795	58	40	underlying	underlie	VERB
taxlaw-9795	58	41	tax	tax	NOUN
taxlaw-9795	58	42	election	election	NOUN
taxlaw-9795	58	43	exists.13	exists.13	NOUN
taxlaw-9795	58	44	taking	take	VERB
taxlaw-9795	58	45	as	as	ADP
taxlaw-9795	58	46	a	a	DET
taxlaw-9795	58	47	given	give	VERB
taxlaw-9795	58	48	that	that	SCONJ
taxlaw-9795	58	49	an	an	DET
taxlaw-9795	58	50	underlying	underlie	VERB
taxlaw-9795	58	51	tax	tax	NOUN
taxlaw-9795	58	52	election	election	NOUN
taxlaw-9795	58	53	is	be	AUX
taxlaw-9795	58	54	allowed	allow	VERB
taxlaw-9795	58	55	,	,	PUNCT
taxlaw-9795	58	56	associated	associated	ADJ
taxlaw-9795	58	57	belt	belt	NOUN
taxlaw-9795	58	58	and	and	CCONJ
taxlaw-9795	58	59	suspenders	suspender	VERB
taxlaw-9795	58	60	protective	protective	ADJ
taxlaw-9795	58	61	tax	tax	NOUN
taxlaw-9795	58	62	elections	election	NOUN
taxlaw-9795	58	63	are	be	AUX
taxlaw-9795	58	64	fairly	fairly	ADV
taxlaw-9795	58	65	innocuous.14	innocuous.14	ADV
taxlaw-9795	58	66	however	however	ADV
taxlaw-9795	58	67	,	,	PUNCT
taxlaw-9795	58	68	9	9	NUM
taxlaw-9795	58	69	for	for	ADP
taxlaw-9795	58	70	example	example	NOUN
taxlaw-9795	58	71	,	,	PUNCT
taxlaw-9795	58	72	see	see	VERB
taxlaw-9795	58	73	infra	infra	NOUN
taxlaw-9795	58	74	part	part	NOUN
taxlaw-9795	58	75	i.d	i.d	PROPN
taxlaw-9795	58	76	.	.	PROPN
taxlaw-9795	58	77	10	10	NUM
taxlaw-9795	58	78	see	see	VERB
taxlaw-9795	58	79	,	,	PUNCT
taxlaw-9795	58	80	e.g.	e.g.	ADV
taxlaw-9795	58	81	,	,	PUNCT
taxlaw-9795	58	82	emily	emily	NOUN
taxlaw-9795	58	83	cauble	cauble	NOUN
taxlaw-9795	58	84	,	,	PUNCT
taxlaw-9795	58	85	tax	tax	NOUN
taxlaw-9795	58	86	elections	election	NOUN
taxlaw-9795	58	87	:	:	PUNCT
taxlaw-9795	58	88	how	how	SCONJ
taxlaw-9795	58	89	to	to	PART
taxlaw-9795	58	90	live	live	VERB
taxlaw-9795	58	91	with	with	ADP
taxlaw-9795	58	92	them	they	PRON
taxlaw-9795	58	93	if	if	SCONJ
taxlaw-9795	58	94	we	we	PRON
taxlaw-9795	58	95	ca	can	AUX
taxlaw-9795	58	96	n’t	not	PART
taxlaw-9795	58	97	live	live	VERB
taxlaw-9795	58	98	without	without	ADP
taxlaw-9795	58	99	them	they	PRON
taxlaw-9795	58	100	,	,	PUNCT
taxlaw-9795	58	101	53	53	NUM
taxlaw-9795	58	102	santa	santa	PROPN
taxlaw-9795	58	103	clara	clara	PROPN
taxlaw-9795	58	104	l.	l.	PROPN
taxlaw-9795	58	105	rev	rev	PROPN
taxlaw-9795	58	106	.	.	PROPN
taxlaw-9795	59	1	421	421	NUM
taxlaw-9795	59	2	(	(	PUNCT
taxlaw-9795	59	3	2013	2013	NUM
taxlaw-9795	59	4	)	)	PUNCT
taxlaw-9795	59	5	;	;	PUNCT
taxlaw-9795	59	6	heather	heather	PROPN
taxlaw-9795	59	7	m.	m.	NOUN
taxlaw-9795	59	8	field	field	NOUN
taxlaw-9795	59	9	,	,	PUNCT
taxlaw-9795	59	10	choosing	choose	VERB
taxlaw-9795	59	11	tax	tax	NOUN
taxlaw-9795	59	12	:	:	PUNCT
taxlaw-9795	59	13	explicit	explicit	ADJ
taxlaw-9795	59	14	elections	election	NOUN
taxlaw-9795	59	15	as	as	ADP
taxlaw-9795	59	16	an	an	DET
taxlaw-9795	59	17	element	element	NOUN
taxlaw-9795	59	18	of	of	ADP
taxlaw-9795	59	19	design	design	NOUN
taxlaw-9795	59	20	in	in	ADP
taxlaw-9795	59	21	the	the	DET
taxlaw-9795	59	22	federal	federal	ADJ
taxlaw-9795	59	23	income	income	NOUN
taxlaw-9795	59	24	tax	tax	NOUN
taxlaw-9795	59	25	system	system	NOUN
taxlaw-9795	59	26	,	,	PUNCT
taxlaw-9795	59	27	47	47	NUM
taxlaw-9795	59	28	harv	harv	NOUN
taxlaw-9795	59	29	.	.	PUNCT
taxlaw-9795	60	1	j.	j.	PROPN
taxlaw-9795	60	2	on	on	ADP
taxlaw-9795	60	3	legis	legis	PROPN
taxlaw-9795	60	4	.	.	PUNCT
taxlaw-9795	61	1	21	21	NUM
taxlaw-9795	61	2	(	(	PUNCT
taxlaw-9795	61	3	2010	2010	NUM
taxlaw-9795	61	4	)	)	PUNCT
taxlaw-9795	62	1	[	[	X
taxlaw-9795	62	2	hereinafter	hereinafter	NOUN
taxlaw-9795	62	3	,	,	PUNCT
taxlaw-9795	62	4	field	field	NOUN
taxlaw-9795	62	5	,	,	PUNCT
taxlaw-9795	62	6	choosing	choose	VERB
taxlaw-9795	62	7	tax	tax	NOUN
taxlaw-9795	62	8	]	]	X
taxlaw-9795	62	9	;	;	PUNCT
taxlaw-9795	62	10	heather	heather	PROPN
taxlaw-9795	62	11	m.	m.	NOUN
taxlaw-9795	62	12	field	field	NOUN
taxlaw-9795	62	13	,	,	PUNCT
taxlaw-9795	62	14	checking	check	VERB
taxlaw-9795	62	15	in	in	ADP
taxlaw-9795	62	16	on	on	ADP
taxlaw-9795	62	17	“	"	PUNCT
taxlaw-9795	62	18	check	check	VERB
taxlaw-9795	62	19	-	-	PUNCT
taxlaw-9795	62	20	the	the	DET
taxlaw-9795	62	21	-	-	PUNCT
taxlaw-9795	62	22	box	box	NOUN
taxlaw-9795	62	23	”	"	PUNCT
taxlaw-9795	62	24	42	42	NUM
taxlaw-9795	62	25	loy	loy	PROPN
taxlaw-9795	62	26	.	.	PUNCT
taxlaw-9795	63	1	l.a	l.a	PROPN
taxlaw-9795	63	2	.	.	PROPN
taxlaw-9795	63	3	l.	l.	PROPN
taxlaw-9795	63	4	rev	rev	PROPN
taxlaw-9795	63	5	.	.	PROPN
taxlaw-9795	64	1	451	451	NUM
taxlaw-9795	64	2	(	(	PUNCT
taxlaw-9795	64	3	2009	2009	NUM
taxlaw-9795	64	4	)	)	PUNCT
taxlaw-9795	65	1	[	[	X
taxlaw-9795	65	2	hereinafter	hereinafter	NOUN
taxlaw-9795	65	3	,	,	PUNCT
taxlaw-9795	65	4	field	field	NOUN
taxlaw-9795	65	5	,	,	PUNCT
taxlaw-9795	65	6	check	check	NOUN
taxlaw-9795	65	7	-	-	PUNCT
taxlaw-9795	65	8	the	the	DET
taxlaw-9795	65	9	-	-	PUNCT
taxlaw-9795	65	10	box	box	NOUN
taxlaw-9795	65	11	]	]	PUNCT
taxlaw-9795	65	12	;	;	PUNCT
taxlaw-9795	65	13	heather	heather	PROPN
taxlaw-9795	65	14	m.	m.	NOUN
taxlaw-9795	65	15	field	field	NOUN
taxlaw-9795	65	16	,	,	PUNCT
taxlaw-9795	65	17	tax	tax	NOUN
taxlaw-9795	65	18	elections	election	NOUN
taxlaw-9795	65	19	&	&	CCONJ
taxlaw-9795	65	20	private	private	ADJ
taxlaw-9795	65	21	bargaining	bargaining	NOUN
taxlaw-9795	65	22	,	,	PUNCT
taxlaw-9795	65	23	31	31	NUM
taxlaw-9795	65	24	va	va	NOUN
taxlaw-9795	65	25	.	.	PUNCT
taxlaw-9795	66	1	tax	tax	PROPN
taxlaw-9795	66	2	rev	rev	PROPN
taxlaw-9795	66	3	.	.	PROPN
taxlaw-9795	66	4	1	1	NUM
taxlaw-9795	66	5	(	(	PUNCT
taxlaw-9795	66	6	2011	2011	NUM
taxlaw-9795	66	7	)	)	PUNCT
taxlaw-9795	67	1	[	[	X
taxlaw-9795	67	2	hereinafter	hereinafter	NOUN
taxlaw-9795	67	3	,	,	PUNCT
taxlaw-9795	67	4	field	field	NOUN
taxlaw-9795	67	5	,	,	PUNCT
taxlaw-9795	67	6	private	private	ADJ
taxlaw-9795	67	7	bargaining	bargaining	NOUN
taxlaw-9795	67	8	]	]	X
taxlaw-9795	67	9	;	;	PUNCT
taxlaw-9795	67	10	aubree	aubree	PROPN
taxlaw-9795	67	11	l.	l.	PROPN
taxlaw-9795	67	12	helvey	helvey	PROPN
taxlaw-9795	67	13	&	&	CCONJ
taxlaw-9795	67	14	beth	beth	PROPN
taxlaw-9795	67	15	stetson	stetson	PROPN
taxlaw-9795	67	16	,	,	PUNCT
taxlaw-9795	67	17	the	the	DET
taxlaw-9795	67	18	doctrine	doctrine	NOUN
taxlaw-9795	67	19	of	of	ADP
taxlaw-9795	67	20	election	election	NOUN
taxlaw-9795	67	21	,	,	PUNCT
taxlaw-9795	67	22	62	62	NUM
taxlaw-9795	67	23	tax	tax	NOUN
taxlaw-9795	67	24	law	law	NOUN
taxlaw-9795	67	25	.	.	PUNCT
taxlaw-9795	68	1	333	333	NUM
taxlaw-9795	68	2	(	(	PUNCT
taxlaw-9795	68	3	2008	2008	NUM
taxlaw-9795	68	4	)	)	PUNCT
taxlaw-9795	68	5	;	;	PUNCT
taxlaw-9795	68	6	victoria	victoria	PROPN
taxlaw-9795	68	7	a.	a.	PROPN
taxlaw-9795	68	8	levin	levin	PROPN
taxlaw-9795	68	9	,	,	PUNCT
taxlaw-9795	68	10	the	the	DET
taxlaw-9795	68	11	substantial	substantial	ADJ
taxlaw-9795	68	12	compliance	compliance	NOUN
taxlaw-9795	68	13	doctrine	doctrine	NOUN
taxlaw-9795	68	14	in	in	ADP
taxlaw-9795	68	15	tax	tax	NOUN
taxlaw-9795	68	16	law	law	NOUN
taxlaw-9795	68	17	:	:	PUNCT
taxlaw-9795	68	18	equity	equity	NOUN
taxlaw-9795	68	19	vs.	vs.	ADP
taxlaw-9795	68	20	efficiency	efficiency	NOUN
taxlaw-9795	68	21	,	,	PUNCT
taxlaw-9795	68	22	40	40	NUM
taxlaw-9795	68	23	ucla	ucla	PROPN
taxlaw-9795	68	24	l.	l.	PROPN
taxlaw-9795	68	25	rev	rev	PROPN
taxlaw-9795	68	26	.	.	PROPN
taxlaw-9795	68	27	1587	1587	NUM
taxlaw-9795	68	28	(	(	PUNCT
taxlaw-9795	68	29	1993	1993	NUM
taxlaw-9795	68	30	)	)	PUNCT
taxlaw-9795	68	31	;	;	PUNCT
taxlaw-9795	68	32	orli	orli	ADJ
taxlaw-9795	68	33	oren	oren	PROPN
taxlaw-9795	68	34	-	-	PUNCT
taxlaw-9795	68	35	kolbinger	kolbinger	NOUN
taxlaw-9795	68	36	,	,	PUNCT
taxlaw-9795	68	37	the	the	DET
taxlaw-9795	68	38	error	error	NOUN
taxlaw-9795	68	39	cost	cost	NOUN
taxlaw-9795	68	40	of	of	ADP
taxlaw-9795	68	41	marriage	marriage	NOUN
taxlaw-9795	68	42	(	(	PUNCT
taxlaw-9795	68	43	aug	aug	PROPN
taxlaw-9795	68	44	.	.	PROPN
taxlaw-9795	68	45	1	1	NUM
taxlaw-9795	68	46	2020	2020	NUM
taxlaw-9795	68	47	)	)	PUNCT
taxlaw-9795	68	48	,	,	PUNCT
taxlaw-9795	68	49	(	(	PUNCT
taxlaw-9795	68	50	forthcoming	forthcoming	ADJ
taxlaw-9795	68	51	)	)	PUNCT
taxlaw-9795	68	52	available	available	ADJ
taxlaw-9795	68	53	at	at	ADP
taxlaw-9795	68	54	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3668099	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3668099	PROPN
taxlaw-9795	68	55	[	[	X
taxlaw-9795	68	56	https://perma.cc/8884l9ua	https://perma.cc/8884l9ua	NOUN
taxlaw-9795	68	57	]	]	X
taxlaw-9795	68	58	;	;	PUNCT
taxlaw-9795	68	59	alex	alex	PROPN
taxlaw-9795	68	60	raskolnikov	raskolnikov	PROPN
taxlaw-9795	68	61	,	,	PUNCT
taxlaw-9795	68	62	revealing	reveal	VERB
taxlaw-9795	68	63	choices	choice	NOUN
taxlaw-9795	68	64	:	:	PUNCT
taxlaw-9795	68	65	using	use	VERB
taxlaw-9795	68	66	taxpayer	taxpayer	NOUN
taxlaw-9795	68	67	choice	choice	NOUN
taxlaw-9795	68	68	to	to	PART
taxlaw-9795	68	69	target	target	VERB
taxlaw-9795	68	70	tax	tax	NOUN
taxlaw-9795	68	71	enforcement	enforcement	NOUN
taxlaw-9795	68	72	,	,	PUNCT
taxlaw-9795	68	73	109	109	NUM
taxlaw-9795	68	74	colum	colum	NOUN
taxlaw-9795	68	75	.	.	PUNCT
taxlaw-9795	69	1	l.	l.	PROPN
taxlaw-9795	69	2	rev	rev	PROPN
taxlaw-9795	69	3	.	.	PROPN
taxlaw-9795	70	1	689	689	NUM
taxlaw-9795	70	2	(	(	PUNCT
taxlaw-9795	70	3	2009	2009	NUM
taxlaw-9795	70	4	)	)	PUNCT
taxlaw-9795	70	5	;	;	PUNCT
taxlaw-9795	70	6	emily	emily	PROPN
taxlaw-9795	70	7	satterthwaite	satterthwaite	NOUN
taxlaw-9795	70	8	,	,	PUNCT
taxlaw-9795	70	9	tax	tax	NOUN
taxlaw-9795	70	10	elections	election	NOUN
taxlaw-9795	70	11	as	as	ADP
taxlaw-9795	70	12	screens	screen	NOUN
taxlaw-9795	70	13	,	,	PUNCT
taxlaw-9795	70	14	42:1	42:1	NUM
taxlaw-9795	70	15	queen	queen	NOUN
taxlaw-9795	70	16	’s	’s	PART
taxlaw-9795	70	17	law	law	PROPN
taxlaw-9795	70	18	journal	journal	NOUN
taxlaw-9795	70	19	63	63	NUM
taxlaw-9795	70	20	(	(	PUNCT
taxlaw-9795	70	21	2016	2016	NUM
taxlaw-9795	70	22	)	)	PUNCT
taxlaw-9795	70	23	;	;	PUNCT
taxlaw-9795	70	24	george	george	PROPN
taxlaw-9795	70	25	k.	k.	PROPN
taxlaw-9795	70	26	yin	yin	PROPN
taxlaw-9795	70	27	,	,	PUNCT
taxlaw-9795	70	28	the	the	DET
taxlaw-9795	70	29	taxation	taxation	NOUN
taxlaw-9795	70	30	of	of	ADP
taxlaw-9795	70	31	private	private	ADJ
taxlaw-9795	70	32	business	business	NOUN
taxlaw-9795	70	33	enterprises	enterprise	NOUN
taxlaw-9795	70	34	:	:	PUNCT
taxlaw-9795	70	35	some	some	DET
taxlaw-9795	70	36	policy	policy	NOUN
taxlaw-9795	70	37	questions	question	NOUN
taxlaw-9795	70	38	stimulated	stimulate	VERB
taxlaw-9795	70	39	by	by	ADP
taxlaw-9795	70	40	the	the	DET
taxlaw-9795	70	41	“	"	PUNCT
taxlaw-9795	70	42	check	check	VERB
taxlaw-9795	70	43	-	-	PUNCT
taxlaw-9795	70	44	the	the	DET
taxlaw-9795	70	45	-	-	PUNCT
taxlaw-9795	70	46	box	box	NOUN
taxlaw-9795	70	47	”	"	PUNCT
taxlaw-9795	70	48	regulations	regulation	NOUN
taxlaw-9795	70	49	,	,	PUNCT
taxlaw-9795	70	50	51	51	NUM
taxlaw-9795	70	51	smu	smu	PROPN
taxlaw-9795	70	52	l.	l.	PROPN
taxlaw-9795	70	53	rev	rev	PROPN
taxlaw-9795	70	54	.	.	PROPN
taxlaw-9795	70	55	125	125	NUM
taxlaw-9795	70	56	(	(	PUNCT
taxlaw-9795	70	57	1997	1997	NUM
taxlaw-9795	70	58	)	)	PUNCT
taxlaw-9795	70	59	;	;	PUNCT
taxlaw-9795	70	60	edward	edward	PROPN
taxlaw-9795	70	61	yorio	yorio	PROPN
taxlaw-9795	70	62	,	,	PUNCT
taxlaw-9795	70	63	the	the	DET
taxlaw-9795	70	64	revocability	revocability	NOUN
taxlaw-9795	70	65	of	of	ADP
taxlaw-9795	70	66	federal	federal	ADJ
taxlaw-9795	70	67	tax	tax	NOUN
taxlaw-9795	70	68	elections	election	NOUN
taxlaw-9795	70	69	,	,	PUNCT
taxlaw-9795	70	70	44	44	NUM
taxlaw-9795	70	71	fordham	fordham	PROPN
taxlaw-9795	70	72	l.	l.	PROPN
taxlaw-9795	70	73	rev	rev	PROPN
taxlaw-9795	70	74	.	.	PROPN
taxlaw-9795	71	1	463	463	NUM
taxlaw-9795	71	2	(	(	PUNCT
taxlaw-9795	71	3	1975	1975	NUM
taxlaw-9795	71	4	)	)	PUNCT
taxlaw-9795	71	5	.	.	PUNCT
taxlaw-9795	72	1	11	11	NUM
taxlaw-9795	72	2	see	see	VERB
taxlaw-9795	72	3	,	,	PUNCT
taxlaw-9795	72	4	e.g.	e.g.	ADV
taxlaw-9795	72	5	,	,	PUNCT
taxlaw-9795	72	6	cauble	cauble	NOUN
taxlaw-9795	72	7	,	,	PUNCT
taxlaw-9795	72	8	supra	supra	ADJ
taxlaw-9795	72	9	note	note	NOUN
taxlaw-9795	72	10	10	10	NUM
taxlaw-9795	72	11	,	,	PUNCT
taxlaw-9795	72	12	at	at	ADP
taxlaw-9795	72	13	446	446	NUM
taxlaw-9795	72	14	-	-	SYM
taxlaw-9795	72	15	47	47	NUM
taxlaw-9795	72	16	;	;	PUNCT
taxlaw-9795	72	17	field	field	NOUN
taxlaw-9795	72	18	,	,	PUNCT
taxlaw-9795	72	19	choosing	choose	VERB
taxlaw-9795	72	20	tax	tax	NOUN
taxlaw-9795	72	21	,	,	PUNCT
taxlaw-9795	72	22	supra	supra	PROPN
taxlaw-9795	72	23	note	note	NOUN
taxlaw-9795	72	24	10	10	NUM
taxlaw-9795	72	25	,	,	PUNCT
taxlaw-9795	72	26	at	at	ADP
taxlaw-9795	72	27	3	3	NUM
taxlaw-9795	72	28	1	1	NUM
taxlaw-9795	72	29	(	(	PUNCT
taxlaw-9795	72	30	“	"	PUNCT
taxlaw-9795	72	31	[	[	X
taxlaw-9795	72	32	a]n	a]n	NOUN
taxlaw-9795	72	33	election	election	NOUN
taxlaw-9795	72	34	,	,	PUNCT
taxlaw-9795	72	35	while	while	SCONJ
taxlaw-9795	72	36	technically	technically	ADV
taxlaw-9795	72	37	available	available	ADJ
taxlaw-9795	72	38	to	to	ADP
taxlaw-9795	72	39	all	all	DET
taxlaw-9795	72	40	eligible	eligible	ADJ
taxlaw-9795	72	41	taxpayers	taxpayer	NOUN
taxlaw-9795	72	42	,	,	PUNCT
taxlaw-9795	72	43	may	may	AUX
taxlaw-9795	72	44	be	be	AUX
taxlaw-9795	72	45	functionally	functionally	ADV
taxlaw-9795	72	46	available	available	ADJ
taxlaw-9795	72	47	only	only	ADV
taxlaw-9795	72	48	to	to	ADP
taxlaw-9795	72	49	the	the	DET
taxlaw-9795	72	50	wealthiest	wealthy	ADJ
taxlaw-9795	72	51	,	,	PUNCT
taxlaw-9795	72	52	most	most	ADV
taxlaw-9795	72	53	sophisticated	sophisticated	ADJ
taxlaw-9795	72	54	group	group	NOUN
taxlaw-9795	72	55	of	of	ADP
taxlaw-9795	72	56	taxpayers	taxpayer	NOUN
taxlaw-9795	72	57	,	,	PUNCT
taxlaw-9795	72	58	who	who	PRON
taxlaw-9795	72	59	can	can	AUX
taxlaw-9795	72	60	best	well	ADV
taxlaw-9795	72	61	navigate	navigate	VERB
taxlaw-9795	72	62	the	the	DET
taxlaw-9795	72	63	complexity	complexity	NOUN
taxlaw-9795	72	64	of	of	ADP
taxlaw-9795	72	65	the	the	DET
taxlaw-9795	72	66	election	election	NOUN
taxlaw-9795	72	67	process	process	NOUN
taxlaw-9795	72	68	.	.	PUNCT
taxlaw-9795	72	69	”	"	PUNCT
taxlaw-9795	72	70	)	)	PUNCT
taxlaw-9795	72	71	;	;	PUNCT
taxlaw-9795	72	72	oren	oren	PROPN
taxlaw-9795	72	73	-	-	PUNCT
taxlaw-9795	72	74	kolbinger	kolbinger	NOUN
taxlaw-9795	72	75	,	,	PUNCT
taxlaw-9795	72	76	supra	supra	ADJ
taxlaw-9795	72	77	note	note	NOUN
taxlaw-9795	72	78	10	10	NUM
taxlaw-9795	72	79	,	,	PUNCT
taxlaw-9795	72	80	at	at	ADP
taxlaw-9795	72	81	5	5	NUM
taxlaw-9795	72	82	(	(	PUNCT
taxlaw-9795	72	83	“	"	PUNCT
taxlaw-9795	72	84	taxpayers	taxpayer	NOUN
taxlaw-9795	72	85	may	may	AUX
taxlaw-9795	72	86	be	be	AUX
taxlaw-9795	72	87	unknowingly	unknowingly	ADV
taxlaw-9795	72	88	locked	lock	VERB
taxlaw-9795	72	89	into	into	ADP
taxlaw-9795	72	90	an	an	DET
taxlaw-9795	72	91	inferior	inferior	ADJ
taxlaw-9795	72	92	election	election	NOUN
taxlaw-9795	72	93	and	and	CCONJ
taxlaw-9795	72	94	therefore	therefore	ADV
taxlaw-9795	72	95	not	not	PART
taxlaw-9795	72	96	maximizing	maximize	VERB
taxlaw-9795	72	97	their	their	PRON
taxlaw-9795	72	98	tax	tax	NOUN
taxlaw-9795	72	99	benefits	benefit	NOUN
taxlaw-9795	72	100	.	.	PUNCT
taxlaw-9795	72	101	”	"	PUNCT
taxlaw-9795	73	1	)	)	PUNCT
taxlaw-9795	73	2	12	12	NUM
taxlaw-9795	73	3	see	see	VERB
taxlaw-9795	73	4	,	,	PUNCT
taxlaw-9795	73	5	e.g.	e.g.	ADV
taxlaw-9795	73	6	,	,	PUNCT
taxlaw-9795	73	7	cauble	cauble	NOUN
taxlaw-9795	73	8	,	,	PUNCT
taxlaw-9795	73	9	supra	supra	ADJ
taxlaw-9795	73	10	note	note	NOUN
taxlaw-9795	73	11	10	10	NUM
taxlaw-9795	73	12	,	,	PUNCT
taxlaw-9795	73	13	at	at	ADP
taxlaw-9795	73	14	451	451	NUM
taxlaw-9795	73	15	-	-	SYM
taxlaw-9795	73	16	88	88	NUM
taxlaw-9795	73	17	.	.	PUNCT
taxlaw-9795	74	1	13	13	NUM
taxlaw-9795	74	2	commentators	commentator	NOUN
taxlaw-9795	74	3	have	have	AUX
taxlaw-9795	74	4	noted	note	VERB
taxlaw-9795	74	5	the	the	DET
taxlaw-9795	74	6	ability	ability	NOUN
taxlaw-9795	74	7	to	to	PART
taxlaw-9795	74	8	file	file	VERB
taxlaw-9795	74	9	protective	protective	ADJ
taxlaw-9795	74	10	tax	tax	NOUN
taxlaw-9795	74	11	elections	election	NOUN
taxlaw-9795	74	12	in	in	ADP
taxlaw-9795	74	13	particular	particular	ADJ
taxlaw-9795	74	14	contexts	context	NOUN
taxlaw-9795	74	15	or	or	CCONJ
taxlaw-9795	74	16	described	describe	VERB
taxlaw-9795	74	17	the	the	DET
taxlaw-9795	74	18	mechanics	mechanic	NOUN
taxlaw-9795	74	19	of	of	ADP
taxlaw-9795	74	20	filing	file	VERB
taxlaw-9795	74	21	particular	particular	ADJ
taxlaw-9795	74	22	protective	protective	ADJ
taxlaw-9795	74	23	tax	tax	NOUN
taxlaw-9795	74	24	elections	election	NOUN
taxlaw-9795	74	25	.	.	PUNCT
taxlaw-9795	75	1	for	for	ADP
taxlaw-9795	75	2	this	this	DET
taxlaw-9795	75	3	type	type	NOUN
taxlaw-9795	75	4	of	of	ADP
taxlaw-9795	75	5	discussion	discussion	NOUN
taxlaw-9795	75	6	of	of	ADP
taxlaw-9795	75	7	protective	protective	ADJ
taxlaw-9795	75	8	section	section	NOUN
taxlaw-9795	75	9	362(e)(2)(c	362(e)(2)(c	NUM
taxlaw-9795	75	10	)	)	PUNCT
taxlaw-9795	75	11	elections	election	NOUN
taxlaw-9795	75	12	,	,	PUNCT
taxlaw-9795	75	13	see	see	VERB
taxlaw-9795	75	14	,	,	PUNCT
taxlaw-9795	75	15	e.g.	e.g.	ADV
taxlaw-9795	75	16	,	,	PUNCT
taxlaw-9795	75	17	thomas	thomas	PROPN
taxlaw-9795	75	18	hayes	hayes	PROPN
taxlaw-9795	75	19	&	&	CCONJ
taxlaw-9795	75	20	david	david	PROPN
taxlaw-9795	75	21	hering	hering	PROPN
taxlaw-9795	75	22	,	,	PUNCT
taxlaw-9795	75	23	beware	beware	VERB
taxlaw-9795	75	24	asset	asset	NOUN
taxlaw-9795	75	25	basis	basis	NOUN
taxlaw-9795	75	26	reductions	reduction	NOUN
taxlaw-9795	75	27	in	in	ADP
taxlaw-9795	75	28	carryover	carryover	NOUN
taxlaw-9795	75	29	-	-	PUNCT
taxlaw-9795	75	30	basis	basis	NOUN
taxlaw-9795	75	31	transactions	transaction	NOUN
taxlaw-9795	75	32	,	,	PUNCT
taxlaw-9795	75	33	38	38	NUM
taxlaw-9795	75	34	j.	j.	PROPN
taxlaw-9795	75	35	corp	corp	PROPN
taxlaw-9795	75	36	.	.	PROPN
taxlaw-9795	75	37	tax’n	tax’n	NUM
taxlaw-9795	75	38	18	18	NUM
taxlaw-9795	75	39	,	,	PUNCT
taxlaw-9795	75	40	20	20	NUM
taxlaw-9795	75	41	-	-	SYM
taxlaw-9795	75	42	22	22	NUM
taxlaw-9795	75	43	(	(	PUNCT
taxlaw-9795	75	44	2011	2011	NUM
taxlaw-9795	75	45	)	)	PUNCT
taxlaw-9795	75	46	(	(	PUNCT
taxlaw-9795	75	47	describing	describe	VERB
taxlaw-9795	75	48	circumstances	circumstance	NOUN
taxlaw-9795	75	49	in	in	ADP
taxlaw-9795	75	50	which	which	PRON
taxlaw-9795	75	51	a	a	DET
taxlaw-9795	75	52	taxpayer	taxpayer	NOUN
taxlaw-9795	75	53	might	might	AUX
taxlaw-9795	75	54	make	make	VERB
taxlaw-9795	75	55	a	a	DET
taxlaw-9795	75	56	protective	protective	ADJ
taxlaw-9795	75	57	section	section	NOUN
taxlaw-9795	75	58	362(e)(2)(c	362(e)(2)(c	NUM
taxlaw-9795	75	59	)	)	PUNCT
taxlaw-9795	75	60	election	election	NOUN
taxlaw-9795	75	61	)	)	PUNCT
taxlaw-9795	75	62	.	.	PUNCT
taxlaw-9795	76	1	for	for	ADP
taxlaw-9795	76	2	this	this	DET
taxlaw-9795	76	3	type	type	NOUN
taxlaw-9795	76	4	of	of	ADP
taxlaw-9795	76	5	discussion	discussion	NOUN
taxlaw-9795	76	6	of	of	ADP
taxlaw-9795	76	7	protective	protective	ADJ
taxlaw-9795	76	8	tax	tax	NOUN
taxlaw-9795	76	9	elections	election	NOUN
taxlaw-9795	76	10	in	in	ADP
taxlaw-9795	76	11	the	the	DET
taxlaw-9795	76	12	entity	entity	NOUN
taxlaw-9795	76	13	classification	classification	NOUN
taxlaw-9795	76	14	context	context	NOUN
taxlaw-9795	76	15	,	,	PUNCT
taxlaw-9795	76	16	see	see	VERB
taxlaw-9795	76	17	,	,	PUNCT
taxlaw-9795	76	18	e.g.	e.g.	ADV
taxlaw-9795	76	19	,	,	PUNCT
taxlaw-9795	76	20	bishop	bishop	PROPN
taxlaw-9795	76	21	&	&	CCONJ
taxlaw-9795	76	22	kleinberger	kleinberger	PROPN
taxlaw-9795	76	23	,	,	PUNCT
taxlaw-9795	76	24	limited	limited	ADJ
taxlaw-9795	76	25	liability	liability	NOUN
taxlaw-9795	76	26	companies	company	NOUN
taxlaw-9795	76	27	:	:	PUNCT
taxlaw-9795	76	28	tax	tax	NOUN
taxlaw-9795	76	29	and	and	CCONJ
taxlaw-9795	76	30	business	business	NOUN
taxlaw-9795	76	31	law	law	NOUN
taxlaw-9795	76	32	¶	¶	PROPN
taxlaw-9795	76	33	2.04	2.04	NUM
taxlaw-9795	76	34	election	election	NOUN
taxlaw-9795	76	35	mechanics	mechanic	NOUN
taxlaw-9795	76	36	(	(	PUNCT
taxlaw-9795	76	37	2005	2005	NUM
taxlaw-9795	76	38	)	)	PUNCT
taxlaw-9795	76	39	.	.	PUNCT
taxlaw-9795	77	1	however	however	ADV
taxlaw-9795	77	2	,	,	PUNCT
taxlaw-9795	77	3	existing	exist	VERB
taxlaw-9795	77	4	literature	literature	NOUN
taxlaw-9795	77	5	lacks	lack	VERB
taxlaw-9795	77	6	thorough	thorough	ADJ
taxlaw-9795	77	7	description	description	NOUN
taxlaw-9795	77	8	of	of	ADP
taxlaw-9795	77	9	the	the	DET
taxlaw-9795	77	10	various	various	ADJ
taxlaw-9795	77	11	contexts	context	NOUN
taxlaw-9795	77	12	in	in	ADP
taxlaw-9795	77	13	which	which	PRON
taxlaw-9795	77	14	protective	protective	ADJ
taxlaw-9795	77	15	tax	tax	NOUN
taxlaw-9795	77	16	elections	election	NOUN
taxlaw-9795	77	17	arise	arise	VERB
taxlaw-9795	77	18	and	and	CCONJ
taxlaw-9795	77	19	lacks	lack	VERB
taxlaw-9795	77	20	analysis	analysis	NOUN
taxlaw-9795	77	21	of	of	ADP
taxlaw-9795	77	22	the	the	DET
taxlaw-9795	77	23	advantages	advantage	NOUN
taxlaw-9795	77	24	and	and	CCONJ
taxlaw-9795	77	25	disadvantages	disadvantage	NOUN
taxlaw-9795	77	26	of	of	ADP
taxlaw-9795	77	27	allowing	allow	VERB
taxlaw-9795	77	28	protective	protective	ADJ
taxlaw-9795	77	29	tax	tax	NOUN
taxlaw-9795	77	30	elections	election	NOUN
taxlaw-9795	77	31	.	.	PUNCT
taxlaw-9795	78	1	14	14	NUM
taxlaw-9795	78	2	taking	take	VERB
taxlaw-9795	78	3	as	as	ADP
taxlaw-9795	78	4	a	a	DET
taxlaw-9795	78	5	given	give	VERB
taxlaw-9795	78	6	that	that	SCONJ
taxlaw-9795	78	7	the	the	DET
taxlaw-9795	78	8	underlying	underlie	VERB
taxlaw-9795	78	9	election	election	NOUN
taxlaw-9795	78	10	is	be	AUX
taxlaw-9795	78	11	allowed	allow	VERB
taxlaw-9795	78	12	,	,	PUNCT
taxlaw-9795	78	13	there	there	PRON
taxlaw-9795	78	14	does	do	AUX
taxlaw-9795	78	15	not	not	PART
taxlaw-9795	78	16	appear	appear	VERB
taxlaw-9795	78	17	to	to	PART
taxlaw-9795	78	18	be	be	AUX
taxlaw-9795	78	19	any	any	DET
taxlaw-9795	78	20	harm	harm	NOUN
taxlaw-9795	78	21	to	to	ADP
taxlaw-9795	78	22	allowing	allow	VERB
taxlaw-9795	78	23	taxpayers	taxpayer	NOUN
taxlaw-9795	78	24	to	to	PART
taxlaw-9795	78	25	file	file	VERB
taxlaw-9795	78	26	a	a	DET
taxlaw-9795	78	27	potentially	potentially	ADV
taxlaw-9795	78	28	duplicative	duplicative	ADJ
taxlaw-9795	78	29	election	election	NOUN
taxlaw-9795	78	30	to	to	PART
taxlaw-9795	78	31	ensure	ensure	VERB
taxlaw-9795	78	32	that	that	SCONJ
taxlaw-9795	78	33	the	the	DET
taxlaw-9795	78	34	taxpayer	taxpayer	NOUN
taxlaw-9795	78	35	2022	2022	NUM
taxlaw-9795	78	36	]	]	PUNCT
taxlaw-9795	78	37	protective	protective	ADJ
taxlaw-9795	78	38	tax	tax	NOUN
taxlaw-9795	78	39	elections	election	NOUN
taxlaw-9795	78	40	81	81	NUM
taxlaw-9795	78	41	favorable	favorable	ADJ
taxlaw-9795	78	42	fallback	fallback	NOUN
taxlaw-9795	78	43	protective	protective	ADJ
taxlaw-9795	78	44	tax	tax	NOUN
taxlaw-9795	78	45	elections	election	NOUN
taxlaw-9795	78	46	raise	raise	VERB
taxlaw-9795	78	47	potentially	potentially	ADV
taxlaw-9795	78	48	thornier	thorny	ADJ
taxlaw-9795	78	49	issues	issue	NOUN
taxlaw-9795	78	50	and	and	CCONJ
taxlaw-9795	78	51	will	will	AUX
taxlaw-9795	78	52	be	be	AUX
taxlaw-9795	78	53	the	the	DET
taxlaw-9795	78	54	focus	focus	NOUN
taxlaw-9795	78	55	of	of	ADP
taxlaw-9795	78	56	this	this	DET
taxlaw-9795	78	57	article	article	NOUN
taxlaw-9795	78	58	’s	’s	PART
taxlaw-9795	78	59	analysis	analysis	NOUN
taxlaw-9795	78	60	and	and	CCONJ
taxlaw-9795	78	61	policy	policy	NOUN
taxlaw-9795	78	62	recommendations	recommendation	NOUN
taxlaw-9795	78	63	.	.	PUNCT
taxlaw-9795	79	1	requiring	require	VERB
taxlaw-9795	79	2	that	that	SCONJ
taxlaw-9795	79	3	taxpayers	taxpayer	NOUN
taxlaw-9795	79	4	file	file	VERB
taxlaw-9795	79	5	favorable	favorable	ADJ
taxlaw-9795	79	6	fallback	fallback	NOUN
taxlaw-9795	79	7	protective	protective	ADJ
taxlaw-9795	79	8	tax	tax	NOUN
taxlaw-9795	79	9	elections	election	NOUN
taxlaw-9795	79	10	in	in	ADP
taxlaw-9795	79	11	order	order	NOUN
taxlaw-9795	79	12	to	to	PART
taxlaw-9795	79	13	secure	secure	VERB
taxlaw-9795	79	14	more	more	ADV
taxlaw-9795	79	15	beneficial	beneficial	ADJ
taxlaw-9795	79	16	alternative	alternative	ADJ
taxlaw-9795	79	17	tax	tax	NOUN
taxlaw-9795	79	18	treatment	treatment	NOUN
taxlaw-9795	79	19	puts	put	VERB
taxlaw-9795	79	20	a	a	DET
taxlaw-9795	79	21	high	high	ADJ
taxlaw-9795	79	22	premium	premium	NOUN
taxlaw-9795	79	23	on	on	ADP
taxlaw-9795	79	24	planning	planning	NOUN
taxlaw-9795	79	25	and	and	CCONJ
taxlaw-9795	79	26	makes	make	VERB
taxlaw-9795	79	27	it	it	PRON
taxlaw-9795	79	28	very	very	ADV
taxlaw-9795	79	29	likely	likely	ADJ
taxlaw-9795	79	30	that	that	SCONJ
taxlaw-9795	79	31	only	only	ADV
taxlaw-9795	79	32	taxpayers	taxpayer	NOUN
taxlaw-9795	79	33	with	with	ADP
taxlaw-9795	79	34	access	access	NOUN
taxlaw-9795	79	35	to	to	ADP
taxlaw-9795	79	36	sophisticated	sophisticated	ADJ
taxlaw-9795	79	37	advice	advice	NOUN
taxlaw-9795	79	38	will	will	AUX
taxlaw-9795	79	39	benefit	benefit	VERB
taxlaw-9795	79	40	from	from	ADP
taxlaw-9795	79	41	such	such	ADJ
taxlaw-9795	79	42	elections.15	elections.15	PROPN
taxlaw-9795	79	43	at	at	ADP
taxlaw-9795	79	44	the	the	DET
taxlaw-9795	79	45	same	same	ADJ
taxlaw-9795	79	46	time	time	NOUN
taxlaw-9795	79	47	,	,	PUNCT
taxlaw-9795	79	48	allowing	allow	VERB
taxlaw-9795	79	49	taxpayers	taxpayer	NOUN
taxlaw-9795	79	50	to	to	PART
taxlaw-9795	79	51	opt	opt	VERB
taxlaw-9795	79	52	into	into	ADP
taxlaw-9795	79	53	more	more	ADV
taxlaw-9795	79	54	advantageous	advantageous	ADJ
taxlaw-9795	79	55	alternative	alternative	ADJ
taxlaw-9795	79	56	tax	tax	NOUN
taxlaw-9795	79	57	treatment	treatment	NOUN
taxlaw-9795	79	58	in	in	ADP
taxlaw-9795	79	59	case	case	NOUN
taxlaw-9795	79	60	their	their	PRON
taxlaw-9795	79	61	claimed	claim	VERB
taxlaw-9795	79	62	tax	tax	NOUN
taxlaw-9795	79	63	position	position	NOUN
taxlaw-9795	79	64	is	be	AUX
taxlaw-9795	79	65	unavailable	unavailable	ADJ
taxlaw-9795	79	66	may	may	AUX
taxlaw-9795	79	67	encourage	encourage	VERB
taxlaw-9795	79	68	well	well	ADV
taxlaw-9795	79	69	-	-	PUNCT
taxlaw-9795	79	70	advised	advise	VERB
taxlaw-9795	79	71	taxpayers	taxpayer	NOUN
taxlaw-9795	79	72	to	to	PART
taxlaw-9795	79	73	take	take	VERB
taxlaw-9795	79	74	more	more	ADV
taxlaw-9795	79	75	aggressive	aggressive	ADJ
taxlaw-9795	79	76	reporting	reporting	NOUN
taxlaw-9795	79	77	positions	position	NOUN
taxlaw-9795	79	78	(	(	PUNCT
taxlaw-9795	79	79	in	in	ADP
taxlaw-9795	79	80	other	other	ADJ
taxlaw-9795	79	81	words	word	NOUN
taxlaw-9795	79	82	,	,	PUNCT
taxlaw-9795	79	83	positions	position	NOUN
taxlaw-9795	79	84	where	where	SCONJ
taxlaw-9795	79	85	irs	irs	PROPN
taxlaw-9795	79	86	challenge	challenge	NOUN
taxlaw-9795	79	87	would	would	AUX
taxlaw-9795	79	88	have	have	VERB
taxlaw-9795	79	89	a	a	DET
taxlaw-9795	79	90	greater	great	ADJ
taxlaw-9795	79	91	likelihood	likelihood	NOUN
taxlaw-9795	79	92	of	of	ADP
taxlaw-9795	79	93	success).16	success).16	PROPN
taxlaw-9795	79	94	if	if	SCONJ
taxlaw-9795	79	95	a	a	DET
taxlaw-9795	79	96	taxpayer	taxpayer	NOUN
taxlaw-9795	79	97	can	can	AUX
taxlaw-9795	79	98	elect	elect	VERB
taxlaw-9795	79	99	more	more	ADV
taxlaw-9795	79	100	beneficial	beneficial	ADJ
taxlaw-9795	79	101	backup	backup	ADJ
taxlaw-9795	79	102	tax	tax	NOUN
taxlaw-9795	79	103	treatment	treatment	NOUN
taxlaw-9795	79	104	so	so	SCONJ
taxlaw-9795	79	105	that	that	SCONJ
taxlaw-9795	79	106	the	the	DET
taxlaw-9795	79	107	taxpayer	taxpayer	NOUN
taxlaw-9795	79	108	does	do	AUX
taxlaw-9795	79	109	not	not	PART
taxlaw-9795	79	110	fall	fall	VERB
taxlaw-9795	79	111	as	as	ADV
taxlaw-9795	79	112	far	far	ADV
taxlaw-9795	79	113	if	if	SCONJ
taxlaw-9795	79	114	the	the	DET
taxlaw-9795	79	115	taxpayer	taxpayer	NOUN
taxlaw-9795	79	116	’s	’s	PART
taxlaw-9795	79	117	claim	claim	NOUN
taxlaw-9795	79	118	is	be	AUX
taxlaw-9795	79	119	successfully	successfully	ADV
taxlaw-9795	79	120	challenged	challenge	VERB
taxlaw-9795	79	121	,	,	PUNCT
taxlaw-9795	79	122	the	the	DET
taxlaw-9795	79	123	taxpayer	taxpayer	NOUN
taxlaw-9795	79	124	may	may	AUX
taxlaw-9795	79	125	be	be	AUX
taxlaw-9795	79	126	more	more	ADV
taxlaw-9795	79	127	likely	likely	ADJ
taxlaw-9795	79	128	to	to	PART
taxlaw-9795	79	129	go	go	VERB
taxlaw-9795	79	130	out	out	ADP
taxlaw-9795	79	131	on	on	ADP
taxlaw-9795	79	132	a	a	DET
taxlaw-9795	79	133	limb	limb	NOUN
taxlaw-9795	79	134	and	and	CCONJ
taxlaw-9795	79	135	claim	claim	VERB
taxlaw-9795	79	136	a	a	DET
taxlaw-9795	79	137	position	position	NOUN
taxlaw-9795	79	138	that	that	PRON
taxlaw-9795	79	139	carries	carry	VERB
taxlaw-9795	79	140	with	with	ADP
taxlaw-9795	79	141	it	it	PRON
taxlaw-9795	79	142	a	a	DET
taxlaw-9795	79	143	higher	high	ADJ
taxlaw-9795	79	144	likelihood	likelihood	NOUN
taxlaw-9795	79	145	of	of	ADP
taxlaw-9795	79	146	successful	successful	ADJ
taxlaw-9795	79	147	challenge	challenge	NOUN
taxlaw-9795	79	148	.	.	PUNCT
taxlaw-9795	80	1	while	while	SCONJ
taxlaw-9795	80	2	these	these	DET
taxlaw-9795	80	3	facets	facet	NOUN
taxlaw-9795	80	4	of	of	ADP
taxlaw-9795	80	5	favorable	favorable	ADJ
taxlaw-9795	80	6	fallback	fallback	NOUN
taxlaw-9795	80	7	protective	protective	ADJ
taxlaw-9795	80	8	tax	tax	NOUN
taxlaw-9795	80	9	elections	election	NOUN
taxlaw-9795	80	10	are	be	AUX
taxlaw-9795	80	11	problematic	problematic	ADJ
taxlaw-9795	80	12	,	,	PUNCT
taxlaw-9795	80	13	they	they	PRON
taxlaw-9795	80	14	also	also	ADV
taxlaw-9795	80	15	may	may	AUX
taxlaw-9795	80	16	offer	offer	VERB
taxlaw-9795	80	17	advantages	advantage	NOUN
taxlaw-9795	80	18	.	.	PUNCT
taxlaw-9795	81	1	in	in	ADP
taxlaw-9795	81	2	some	some	DET
taxlaw-9795	81	3	circumstances	circumstance	NOUN
taxlaw-9795	81	4	,	,	PUNCT
taxlaw-9795	81	5	allowing	allow	VERB
taxlaw-9795	81	6	their	their	PRON
taxlaw-9795	81	7	use	use	NOUN
taxlaw-9795	81	8	may	may	AUX
taxlaw-9795	81	9	provide	provide	VERB
taxlaw-9795	81	10	valuable	valuable	ADJ
taxlaw-9795	81	11	information	information	NOUN
taxlaw-9795	81	12	to	to	ADP
taxlaw-9795	81	13	the	the	DET
taxlaw-9795	81	14	irs.17	irs.17	NOUN
taxlaw-9795	81	15	because	because	SCONJ
taxlaw-9795	81	16	the	the	DET
taxlaw-9795	81	17	election	election	NOUN
taxlaw-9795	81	18	only	only	ADV
taxlaw-9795	81	19	affects	affect	VERB
taxlaw-9795	81	20	a	a	DET
taxlaw-9795	81	21	taxpayer	taxpayer	NOUN
taxlaw-9795	81	22	’s	’s	PART
taxlaw-9795	81	23	tax	tax	NOUN
taxlaw-9795	81	24	outcome	outcome	NOUN
taxlaw-9795	81	25	if	if	SCONJ
taxlaw-9795	81	26	the	the	DET
taxlaw-9795	81	27	tax	tax	NOUN
taxlaw-9795	81	28	outcome	outcome	NOUN
taxlaw-9795	81	29	the	the	DET
taxlaw-9795	81	30	taxpayer	taxpayer	NOUN
taxlaw-9795	81	31	claims	claim	NOUN
taxlaw-9795	81	32	is	be	AUX
taxlaw-9795	81	33	unavailable	unavailable	ADJ
taxlaw-9795	81	34	,	,	PUNCT
taxlaw-9795	81	35	in	in	ADP
taxlaw-9795	81	36	some	some	DET
taxlaw-9795	81	37	circumstances	circumstance	NOUN
taxlaw-9795	81	38	,	,	PUNCT
taxlaw-9795	81	39	the	the	DET
taxlaw-9795	81	40	fact	fact	NOUN
taxlaw-9795	81	41	that	that	SCONJ
taxlaw-9795	81	42	the	the	DET
taxlaw-9795	81	43	taxpayer	taxpayer	NOUN
taxlaw-9795	81	44	files	file	VERB
taxlaw-9795	81	45	the	the	DET
taxlaw-9795	81	46	election	election	NOUN
taxlaw-9795	81	47	may	may	AUX
taxlaw-9795	81	48	suggest	suggest	VERB
taxlaw-9795	81	49	that	that	SCONJ
taxlaw-9795	81	50	the	the	DET
taxlaw-9795	81	51	taxpayer	taxpayer	NOUN
taxlaw-9795	81	52	concluded	conclude	VERB
taxlaw-9795	81	53	there	there	PRON
taxlaw-9795	81	54	was	be	VERB
taxlaw-9795	81	55	a	a	DET
taxlaw-9795	81	56	risk	risk	NOUN
taxlaw-9795	81	57	that	that	SCONJ
taxlaw-9795	81	58	what	what	PRON
taxlaw-9795	81	59	they	they	PRON
taxlaw-9795	81	60	plan	plan	VERB
taxlaw-9795	81	61	to	to	PART
taxlaw-9795	81	62	claim	claim	VERB
taxlaw-9795	81	63	may	may	AUX
taxlaw-9795	81	64	be	be	AUX
taxlaw-9795	81	65	unavailable	unavailable	ADJ
taxlaw-9795	81	66	.	.	PUNCT
taxlaw-9795	82	1	in	in	ADP
taxlaw-9795	82	2	addition	addition	NOUN
taxlaw-9795	82	3	,	,	PUNCT
taxlaw-9795	82	4	in	in	ADP
taxlaw-9795	82	5	some	some	DET
taxlaw-9795	82	6	cases	case	NOUN
taxlaw-9795	82	7	,	,	PUNCT
taxlaw-9795	82	8	taxpayers	taxpayer	NOUN
taxlaw-9795	82	9	may	may	AUX
taxlaw-9795	82	10	use	use	VERB
taxlaw-9795	82	11	favorable	favorable	ADJ
taxlaw-9795	82	12	fallback	fallback	NOUN
taxlaw-9795	82	13	protective	protective	ADJ
taxlaw-9795	82	14	tax	tax	NOUN
taxlaw-9795	82	15	elections	election	NOUN
taxlaw-9795	82	16	to	to	PART
taxlaw-9795	82	17	manage	manage	VERB
taxlaw-9795	82	18	uncertainty	uncertainty	NOUN
taxlaw-9795	82	19	,	,	PUNCT
taxlaw-9795	82	20	which	which	PRON
taxlaw-9795	82	21	may	may	AUX
taxlaw-9795	82	22	be	be	AUX
taxlaw-9795	82	23	a	a	DET
taxlaw-9795	82	24	useful	useful	ADJ
taxlaw-9795	82	25	feature	feature	NOUN
taxlaw-9795	82	26	of	of	ADP
taxlaw-9795	82	27	such	such	ADJ
taxlaw-9795	82	28	elections.18	elections.18	NOUN
taxlaw-9795	82	29	some	some	DET
taxlaw-9795	82	30	favorable	favorable	ADJ
taxlaw-9795	82	31	fallback	fallback	NOUN
taxlaw-9795	82	32	protective	protective	ADJ
taxlaw-9795	82	33	tax	tax	NOUN
taxlaw-9795	82	34	elections	election	NOUN
taxlaw-9795	82	35	are	be	AUX
taxlaw-9795	82	36	subject	subject	ADJ
taxlaw-9795	82	37	to	to	ADP
taxlaw-9795	82	38	restrictions	restriction	NOUN
taxlaw-9795	82	39	that	that	PRON
taxlaw-9795	82	40	could	could	AUX
taxlaw-9795	82	41	mitigate	mitigate	VERB
taxlaw-9795	82	42	some	some	PRON
taxlaw-9795	82	43	of	of	ADP
taxlaw-9795	82	44	the	the	DET
taxlaw-9795	82	45	policy	policy	NOUN
taxlaw-9795	82	46	disadvantages	disadvantage	NOUN
taxlaw-9795	82	47	and	and	CCONJ
taxlaw-9795	82	48	amplify	amplify	VERB
taxlaw-9795	82	49	some	some	PRON
taxlaw-9795	82	50	of	of	ADP
taxlaw-9795	82	51	the	the	DET
taxlaw-9795	82	52	potential	potential	ADJ
taxlaw-9795	82	53	advantages.19	advantages.19	NOUN
taxlaw-9795	82	54	for	for	ADP
taxlaw-9795	82	55	instance	instance	NOUN
taxlaw-9795	82	56	,	,	PUNCT
taxlaw-9795	82	57	in	in	ADP
taxlaw-9795	82	58	some	some	DET
taxlaw-9795	82	59	cases	case	NOUN
taxlaw-9795	82	60	,	,	PUNCT
taxlaw-9795	82	61	a	a	DET
taxlaw-9795	82	62	taxpayer	taxpayer	NOUN
taxlaw-9795	82	63	filing	file	VERB
taxlaw-9795	82	64	such	such	DET
taxlaw-9795	82	65	an	an	DET
taxlaw-9795	82	66	election	election	NOUN
taxlaw-9795	82	67	must	must	AUX
taxlaw-9795	82	68	provide	provide	VERB
taxlaw-9795	82	69	a	a	DET
taxlaw-9795	82	70	statement	statement	NOUN
taxlaw-9795	82	71	justifying	justify	VERB
taxlaw-9795	82	72	the	the	DET
taxlaw-9795	82	73	tax	tax	NOUN
taxlaw-9795	82	74	outcome	outcome	NOUN
taxlaw-9795	82	75	the	the	DET
taxlaw-9795	82	76	taxpayer	taxpayer	NOUN
taxlaw-9795	82	77	intends	intend	VERB
taxlaw-9795	82	78	to	to	PART
taxlaw-9795	82	79	claim	claim	VERB
taxlaw-9795	82	80	and	and	CCONJ
taxlaw-9795	82	81	consent	consent	VERB
taxlaw-9795	82	82	to	to	ADP
taxlaw-9795	82	83	an	an	DET
taxlaw-9795	82	84	extended	extended	ADJ
taxlaw-9795	82	85	statute	statute	NOUN
taxlaw-9795	82	86	of	of	ADP
taxlaw-9795	82	87	limitations	limitation	NOUN
taxlaw-9795	82	88	,	,	PUNCT
taxlaw-9795	82	89	allowing	allow	VERB
taxlaw-9795	82	90	the	the	DET
taxlaw-9795	82	91	irs	irs	PROPN
taxlaw-9795	82	92	more	more	ADJ
taxlaw-9795	82	93	time	time	NOUN
taxlaw-9795	82	94	to	to	PART
taxlaw-9795	82	95	examine	examine	VERB
taxlaw-9795	82	96	the	the	DET
taxlaw-9795	82	97	taxpayer	taxpayer	NOUN
taxlaw-9795	82	98	’s	’s	PART
taxlaw-9795	82	99	reported	report	VERB
taxlaw-9795	82	100	tax	tax	NOUN
taxlaw-9795	82	101	consequences.20	consequences.20	PROPN
taxlaw-9795	82	102	curiously	curiously	ADV
taxlaw-9795	82	103	,	,	PUNCT
taxlaw-9795	82	104	other	other	ADJ
taxlaw-9795	82	105	,	,	PUNCT
taxlaw-9795	82	106	obtains	obtain	VERB
taxlaw-9795	82	107	the	the	DET
taxlaw-9795	82	108	outcome	outcome	NOUN
taxlaw-9795	82	109	that	that	PRON
taxlaw-9795	82	110	follows	follow	VERB
taxlaw-9795	82	111	from	from	ADP
taxlaw-9795	82	112	making	make	VERB
taxlaw-9795	82	113	the	the	DET
taxlaw-9795	82	114	election	election	NOUN
taxlaw-9795	82	115	and	and	CCONJ
taxlaw-9795	82	116	that	that	SCONJ
taxlaw-9795	82	117	the	the	DET
taxlaw-9795	82	118	taxpayer	taxpayer	NOUN
taxlaw-9795	82	119	,	,	PUNCT
taxlaw-9795	82	120	in	in	ADP
taxlaw-9795	82	121	all	all	DET
taxlaw-9795	82	122	events	event	NOUN
taxlaw-9795	82	123	,	,	PUNCT
taxlaw-9795	82	124	intends	intend	VERB
taxlaw-9795	82	125	to	to	PART
taxlaw-9795	82	126	claim	claim	VERB
taxlaw-9795	82	127	.	.	PUNCT
taxlaw-9795	83	1	there	there	PRON
taxlaw-9795	83	2	may	may	AUX
taxlaw-9795	83	3	be	be	AUX
taxlaw-9795	83	4	some	some	DET
taxlaw-9795	83	5	additional	additional	ADJ
taxlaw-9795	83	6	administrative	administrative	ADJ
taxlaw-9795	83	7	cost	cost	NOUN
taxlaw-9795	83	8	from	from	ADP
taxlaw-9795	83	9	the	the	DET
taxlaw-9795	83	10	irs	irs	PROPN
taxlaw-9795	83	11	having	have	VERB
taxlaw-9795	83	12	to	to	PART
taxlaw-9795	83	13	process	process	VERB
taxlaw-9795	83	14	additional	additional	ADJ
taxlaw-9795	83	15	election	election	NOUN
taxlaw-9795	83	16	forms	form	NOUN
taxlaw-9795	83	17	,	,	PUNCT
taxlaw-9795	83	18	but	but	CCONJ
taxlaw-9795	83	19	the	the	DET
taxlaw-9795	83	20	irs	irs	PROPN
taxlaw-9795	83	21	might	might	AUX
taxlaw-9795	83	22	also	also	ADV
taxlaw-9795	83	23	save	save	VERB
taxlaw-9795	83	24	time	time	NOUN
taxlaw-9795	83	25	that	that	PRON
taxlaw-9795	83	26	would	would	AUX
taxlaw-9795	83	27	be	be	AUX
taxlaw-9795	83	28	spent	spend	VERB
taxlaw-9795	83	29	responding	respond	VERB
taxlaw-9795	83	30	to	to	ADP
taxlaw-9795	83	31	questions	question	NOUN
taxlaw-9795	83	32	from	from	ADP
taxlaw-9795	83	33	taxpayers	taxpayer	NOUN
taxlaw-9795	83	34	about	about	ADP
taxlaw-9795	83	35	whether	whether	SCONJ
taxlaw-9795	83	36	a	a	DET
taxlaw-9795	83	37	valid	valid	ADJ
taxlaw-9795	83	38	election	election	NOUN
taxlaw-9795	83	39	was	be	AUX
taxlaw-9795	83	40	already	already	ADV
taxlaw-9795	83	41	filed	file	VERB
taxlaw-9795	83	42	.	.	PUNCT
taxlaw-9795	84	1	moreover	moreover	ADV
taxlaw-9795	84	2	,	,	PUNCT
taxlaw-9795	84	3	if	if	SCONJ
taxlaw-9795	84	4	the	the	DET
taxlaw-9795	84	5	underlying	underlie	VERB
taxlaw-9795	84	6	election	election	NOUN
taxlaw-9795	84	7	is	be	AUX
taxlaw-9795	84	8	allowed	allow	VERB
taxlaw-9795	84	9	,	,	PUNCT
taxlaw-9795	84	10	prohibiting	prohibit	VERB
taxlaw-9795	84	11	taxpayers	taxpayer	NOUN
taxlaw-9795	84	12	from	from	ADP
taxlaw-9795	84	13	filing	file	VERB
taxlaw-9795	84	14	an	an	DET
taxlaw-9795	84	15	associated	associated	ADJ
taxlaw-9795	84	16	belt	belt	NOUN
taxlaw-9795	84	17	and	and	CCONJ
taxlaw-9795	84	18	suspenders	suspender	VERB
taxlaw-9795	84	19	protective	protective	ADJ
taxlaw-9795	84	20	tax	tax	NOUN
taxlaw-9795	84	21	election	election	NOUN
taxlaw-9795	84	22	would	would	AUX
taxlaw-9795	84	23	be	be	AUX
taxlaw-9795	84	24	impractical	impractical	ADJ
taxlaw-9795	84	25	.	.	PUNCT
taxlaw-9795	85	1	if	if	SCONJ
taxlaw-9795	85	2	the	the	DET
taxlaw-9795	85	3	protective	protective	ADJ
taxlaw-9795	85	4	tax	tax	NOUN
taxlaw-9795	85	5	election	election	NOUN
taxlaw-9795	85	6	turns	turn	VERB
taxlaw-9795	85	7	out	out	ADP
taxlaw-9795	85	8	to	to	PART
taxlaw-9795	85	9	be	be	AUX
taxlaw-9795	85	10	duplicative	duplicative	ADJ
taxlaw-9795	85	11	of	of	ADP
taxlaw-9795	85	12	an	an	DET
taxlaw-9795	85	13	already	already	ADV
taxlaw-9795	85	14	filed	file	VERB
taxlaw-9795	85	15	election	election	NOUN
taxlaw-9795	85	16	or	or	CCONJ
taxlaw-9795	85	17	unnecessary	unnecessary	ADJ
taxlaw-9795	85	18	because	because	SCONJ
taxlaw-9795	85	19	it	it	PRON
taxlaw-9795	85	20	opts	opt	VERB
taxlaw-9795	85	21	for	for	ADP
taxlaw-9795	85	22	the	the	DET
taxlaw-9795	85	23	default	default	NOUN
taxlaw-9795	85	24	treatment	treatment	NOUN
taxlaw-9795	85	25	and	and	CCONJ
taxlaw-9795	85	26	the	the	DET
taxlaw-9795	85	27	irs	irs	PROPN
taxlaw-9795	85	28	disallows	disallow	VERB
taxlaw-9795	85	29	it	it	PRON
taxlaw-9795	85	30	on	on	ADP
taxlaw-9795	85	31	the	the	DET
taxlaw-9795	85	32	basis	basis	NOUN
taxlaw-9795	85	33	that	that	SCONJ
taxlaw-9795	85	34	it	it	PRON
taxlaw-9795	85	35	is	be	AUX
taxlaw-9795	85	36	unnecessary	unnecessary	ADJ
taxlaw-9795	85	37	,	,	PUNCT
taxlaw-9795	85	38	then	then	ADV
taxlaw-9795	85	39	the	the	DET
taxlaw-9795	85	40	earlier	early	ADV
taxlaw-9795	85	41	filed	file	VERB
taxlaw-9795	85	42	election	election	NOUN
taxlaw-9795	85	43	or	or	CCONJ
taxlaw-9795	85	44	default	default	NOUN
taxlaw-9795	85	45	treatment	treatment	NOUN
taxlaw-9795	85	46	is	be	AUX
taxlaw-9795	85	47	in	in	ADP
taxlaw-9795	85	48	place	place	NOUN
taxlaw-9795	85	49	,	,	PUNCT
taxlaw-9795	85	50	so	so	ADV
taxlaw-9795	85	51	the	the	DET
taxlaw-9795	85	52	taxpayer	taxpayer	NOUN
taxlaw-9795	85	53	still	still	ADV
taxlaw-9795	85	54	obtains	obtain	VERB
taxlaw-9795	85	55	the	the	DET
taxlaw-9795	85	56	outcome	outcome	NOUN
taxlaw-9795	85	57	the	the	DET
taxlaw-9795	85	58	taxpayer	taxpayer	NOUN
taxlaw-9795	85	59	sought	seek	VERB
taxlaw-9795	85	60	.	.	PUNCT
taxlaw-9795	86	1	if	if	SCONJ
taxlaw-9795	86	2	the	the	DET
taxlaw-9795	86	3	protective	protective	ADJ
taxlaw-9795	86	4	tax	tax	NOUN
taxlaw-9795	86	5	election	election	NOUN
taxlaw-9795	86	6	turns	turn	VERB
taxlaw-9795	86	7	out	out	ADP
taxlaw-9795	86	8	to	to	PART
taxlaw-9795	86	9	be	be	AUX
taxlaw-9795	86	10	not	not	PART
taxlaw-9795	86	11	duplicative	duplicative	ADJ
taxlaw-9795	86	12	and	and	CCONJ
taxlaw-9795	86	13	not	not	PART
taxlaw-9795	86	14	merely	merely	ADV
taxlaw-9795	86	15	a	a	DET
taxlaw-9795	86	16	confirmation	confirmation	NOUN
taxlaw-9795	86	17	of	of	ADP
taxlaw-9795	86	18	the	the	DET
taxlaw-9795	86	19	taxpayer	taxpayer	NOUN
taxlaw-9795	86	20	’s	’s	PART
taxlaw-9795	86	21	default	default	NOUN
taxlaw-9795	86	22	treatment	treatment	NOUN
taxlaw-9795	86	23	,	,	PUNCT
taxlaw-9795	86	24	then	then	ADV
taxlaw-9795	86	25	,	,	PUNCT
taxlaw-9795	86	26	from	from	ADP
taxlaw-9795	86	27	the	the	DET
taxlaw-9795	86	28	irs	irs	PROPN
taxlaw-9795	86	29	’s	’s	PART
taxlaw-9795	86	30	standpoint	standpoint	NOUN
taxlaw-9795	86	31	,	,	PUNCT
taxlaw-9795	86	32	it	it	PRON
taxlaw-9795	86	33	would	would	AUX
taxlaw-9795	86	34	be	be	AUX
taxlaw-9795	86	35	indistinguishable	indistinguishable	ADJ
taxlaw-9795	86	36	from	from	ADP
taxlaw-9795	86	37	an	an	DET
taxlaw-9795	86	38	election	election	NOUN
taxlaw-9795	86	39	that	that	PRON
taxlaw-9795	86	40	was	be	AUX
taxlaw-9795	86	41	not	not	PART
taxlaw-9795	86	42	filed	file	VERB
taxlaw-9795	86	43	on	on	ADP
taxlaw-9795	86	44	a	a	DET
taxlaw-9795	86	45	protective	protective	ADJ
taxlaw-9795	86	46	basis	basis	NOUN
taxlaw-9795	86	47	.	.	PUNCT
taxlaw-9795	87	1	therefore	therefore	ADV
taxlaw-9795	87	2	,	,	PUNCT
taxlaw-9795	87	3	aside	aside	ADV
taxlaw-9795	87	4	from	from	ADP
taxlaw-9795	87	5	penalizing	penalize	VERB
taxlaw-9795	87	6	taxpayers	taxpayer	NOUN
taxlaw-9795	87	7	for	for	ADP
taxlaw-9795	87	8	filing	file	VERB
taxlaw-9795	87	9	duplicative	duplicative	ADJ
taxlaw-9795	87	10	elections	election	NOUN
taxlaw-9795	87	11	or	or	CCONJ
taxlaw-9795	87	12	elections	election	NOUN
taxlaw-9795	87	13	that	that	PRON
taxlaw-9795	87	14	merely	merely	ADV
taxlaw-9795	87	15	confirm	confirm	VERB
taxlaw-9795	87	16	their	their	PRON
taxlaw-9795	87	17	default	default	NOUN
taxlaw-9795	87	18	treatment	treatment	NOUN
taxlaw-9795	87	19	(	(	PUNCT
taxlaw-9795	87	20	which	which	PRON
taxlaw-9795	87	21	would	would	AUX
taxlaw-9795	87	22	seem	seem	VERB
taxlaw-9795	87	23	to	to	PART
taxlaw-9795	87	24	be	be	AUX
taxlaw-9795	87	25	an	an	DET
taxlaw-9795	87	26	odd	odd	ADJ
taxlaw-9795	87	27	step	step	NOUN
taxlaw-9795	87	28	to	to	PART
taxlaw-9795	87	29	take	take	VERB
taxlaw-9795	87	30	given	give	VERB
taxlaw-9795	87	31	the	the	DET
taxlaw-9795	87	32	inoffensive	inoffensive	ADJ
taxlaw-9795	87	33	nature	nature	NOUN
taxlaw-9795	87	34	of	of	ADP
taxlaw-9795	87	35	such	such	ADJ
taxlaw-9795	87	36	tax	tax	NOUN
taxlaw-9795	87	37	elections	election	NOUN
taxlaw-9795	87	38	)	)	PUNCT
taxlaw-9795	87	39	,	,	PUNCT
taxlaw-9795	87	40	prohibiting	prohibit	VERB
taxlaw-9795	87	41	belt	belt	NOUN
taxlaw-9795	87	42	and	and	CCONJ
taxlaw-9795	87	43	suspenders	suspender	VERB
taxlaw-9795	87	44	protective	protective	ADJ
taxlaw-9795	87	45	tax	tax	NOUN
taxlaw-9795	87	46	elections	election	NOUN
taxlaw-9795	87	47	does	do	AUX
taxlaw-9795	87	48	not	not	PART
taxlaw-9795	87	49	seem	seem	VERB
taxlaw-9795	87	50	viable	viable	ADJ
taxlaw-9795	87	51	.	.	PUNCT
taxlaw-9795	88	1	15	15	NUM
taxlaw-9795	88	2	for	for	ADP
taxlaw-9795	88	3	further	further	ADJ
taxlaw-9795	88	4	discussion	discussion	NOUN
taxlaw-9795	88	5	,	,	PUNCT
taxlaw-9795	88	6	see	see	VERB
taxlaw-9795	88	7	infra	infra	NOUN
taxlaw-9795	88	8	part	part	PROPN
taxlaw-9795	88	9	ii	ii	PROPN
taxlaw-9795	88	10	.	.	PROPN
taxlaw-9795	88	11	16	16	NUM
taxlaw-9795	88	12	for	for	ADP
taxlaw-9795	88	13	further	further	ADJ
taxlaw-9795	88	14	discussion	discussion	NOUN
taxlaw-9795	88	15	,	,	PUNCT
taxlaw-9795	88	16	see	see	VERB
taxlaw-9795	88	17	infra	infra	NOUN
taxlaw-9795	88	18	part	part	PROPN
taxlaw-9795	88	19	iii	iii	PROPN
taxlaw-9795	88	20	.	.	PROPN
taxlaw-9795	88	21	17	17	NUM
taxlaw-9795	88	22	for	for	ADP
taxlaw-9795	88	23	further	further	ADJ
taxlaw-9795	88	24	discussion	discussion	NOUN
taxlaw-9795	88	25	,	,	PUNCT
taxlaw-9795	88	26	see	see	VERB
taxlaw-9795	88	27	infra	infra	NOUN
taxlaw-9795	88	28	part	part	NOUN
taxlaw-9795	88	29	iv	iv	NOUN
taxlaw-9795	88	30	.	.	PROPN
taxlaw-9795	88	31	18	18	NUM
taxlaw-9795	88	32	for	for	ADP
taxlaw-9795	88	33	further	further	ADJ
taxlaw-9795	88	34	discussion	discussion	NOUN
taxlaw-9795	88	35	,	,	PUNCT
taxlaw-9795	88	36	see	see	VERB
taxlaw-9795	88	37	infra	infra	NOUN
taxlaw-9795	88	38	part	part	NOUN
taxlaw-9795	88	39	v.	v.	ADP
taxlaw-9795	88	40	19	19	NUM
taxlaw-9795	88	41	for	for	ADP
taxlaw-9795	88	42	further	further	ADJ
taxlaw-9795	88	43	discussion	discussion	NOUN
taxlaw-9795	88	44	,	,	PUNCT
taxlaw-9795	88	45	see	see	VERB
taxlaw-9795	88	46	infra	infra	NOUN
taxlaw-9795	88	47	part	part	NOUN
taxlaw-9795	88	48	iii.d	iii.d	PROPN
taxlaw-9795	88	49	.	.	PROPN
taxlaw-9795	88	50	20	20	NUM
taxlaw-9795	88	51	see	see	VERB
taxlaw-9795	88	52	infra	infra	NOUN
taxlaw-9795	88	53	part	part	NOUN
taxlaw-9795	88	54	iii.d	iii.d	PROPN
taxlaw-9795	88	55	.	.	PROPN
taxlaw-9795	89	1	82	82	NUM
taxlaw-9795	89	2	columbia	columbia	PROPN
taxlaw-9795	89	3	journal	journal	PROPN
taxlaw-9795	89	4	of	of	ADP
taxlaw-9795	89	5	tax	tax	NOUN
taxlaw-9795	89	6	law	law	NOUN
taxlaw-9795	90	1	[	[	X
taxlaw-9795	90	2	vol	vol	NOUN
taxlaw-9795	90	3	:	:	PUNCT
taxlaw-9795	90	4	13:2	13:2	NUM
taxlaw-9795	90	5	arguably	arguably	ADV
taxlaw-9795	90	6	similar	similar	ADJ
taxlaw-9795	90	7	favorable	favorable	ADJ
taxlaw-9795	90	8	fallback	fallback	NOUN
taxlaw-9795	90	9	protective	protective	ADJ
taxlaw-9795	90	10	tax	tax	NOUN
taxlaw-9795	90	11	elections	election	NOUN
taxlaw-9795	90	12	are	be	AUX
taxlaw-9795	90	13	not	not	PART
taxlaw-9795	90	14	subject	subject	ADJ
taxlaw-9795	90	15	to	to	ADP
taxlaw-9795	90	16	the	the	DET
taxlaw-9795	90	17	same	same	ADJ
taxlaw-9795	90	18	restrictions.21	restrictions.21	NOUN
taxlaw-9795	90	19	by	by	ADP
taxlaw-9795	90	20	examining	examine	VERB
taxlaw-9795	90	21	favorable	favorable	ADJ
taxlaw-9795	90	22	fallback	fallback	NOUN
taxlaw-9795	90	23	protective	protective	ADJ
taxlaw-9795	90	24	tax	tax	NOUN
taxlaw-9795	90	25	elections	election	NOUN
taxlaw-9795	90	26	,	,	PUNCT
taxlaw-9795	90	27	this	this	DET
taxlaw-9795	90	28	article	article	NOUN
taxlaw-9795	90	29	develops	develop	VERB
taxlaw-9795	90	30	recommendations	recommendation	NOUN
taxlaw-9795	90	31	for	for	ADP
taxlaw-9795	90	32	restrictions	restriction	NOUN
taxlaw-9795	90	33	on	on	ADP
taxlaw-9795	90	34	their	their	PRON
taxlaw-9795	90	35	use	use	NOUN
taxlaw-9795	90	36	and	and	CCONJ
taxlaw-9795	90	37	considers	consider	VERB
taxlaw-9795	90	38	the	the	DET
taxlaw-9795	90	39	possibility	possibility	NOUN
taxlaw-9795	90	40	of	of	ADP
taxlaw-9795	90	41	employing	employ	VERB
taxlaw-9795	90	42	such	such	ADJ
taxlaw-9795	90	43	elections	election	NOUN
taxlaw-9795	90	44	in	in	ADP
taxlaw-9795	90	45	other	other	ADJ
taxlaw-9795	90	46	contexts	context	NOUN
taxlaw-9795	90	47	to	to	PART
taxlaw-9795	90	48	encourage	encourage	VERB
taxlaw-9795	90	49	taxpayers	taxpayer	NOUN
taxlaw-9795	90	50	to	to	PART
taxlaw-9795	90	51	provide	provide	VERB
taxlaw-9795	90	52	information	information	NOUN
taxlaw-9795	90	53	to	to	ADP
taxlaw-9795	90	54	the	the	DET
taxlaw-9795	90	55	irs	irs	PROPN
taxlaw-9795	90	56	.	.	PUNCT
taxlaw-9795	91	1	in	in	ADP
taxlaw-9795	91	2	addition	addition	NOUN
taxlaw-9795	91	3	to	to	ADP
taxlaw-9795	91	4	helping	help	VERB
taxlaw-9795	91	5	to	to	PART
taxlaw-9795	91	6	develop	develop	VERB
taxlaw-9795	91	7	recommendations	recommendation	NOUN
taxlaw-9795	91	8	,	,	PUNCT
taxlaw-9795	91	9	an	an	DET
taxlaw-9795	91	10	exploration	exploration	NOUN
taxlaw-9795	91	11	of	of	ADP
taxlaw-9795	91	12	the	the	DET
taxlaw-9795	91	13	use	use	NOUN
taxlaw-9795	91	14	of	of	ADP
taxlaw-9795	91	15	favorable	favorable	ADJ
taxlaw-9795	91	16	fallback	fallback	NOUN
taxlaw-9795	91	17	protective	protective	ADJ
taxlaw-9795	91	18	tax	tax	NOUN
taxlaw-9795	91	19	elections	election	NOUN
taxlaw-9795	91	20	offers	offer	VERB
taxlaw-9795	91	21	illustrations	illustration	NOUN
taxlaw-9795	91	22	that	that	PRON
taxlaw-9795	91	23	are	be	AUX
taxlaw-9795	91	24	relevant	relevant	ADJ
taxlaw-9795	91	25	to	to	ADP
taxlaw-9795	91	26	two	two	NUM
taxlaw-9795	91	27	existing	exist	VERB
taxlaw-9795	91	28	strands	strand	NOUN
taxlaw-9795	91	29	of	of	ADP
taxlaw-9795	91	30	literature	literature	NOUN
taxlaw-9795	91	31	.	.	PUNCT
taxlaw-9795	92	1	first	first	ADV
taxlaw-9795	92	2	,	,	PUNCT
taxlaw-9795	92	3	an	an	DET
taxlaw-9795	92	4	existing	exist	VERB
taxlaw-9795	92	5	body	body	NOUN
taxlaw-9795	92	6	of	of	ADP
taxlaw-9795	92	7	literature	literature	NOUN
taxlaw-9795	92	8	examines	examine	VERB
taxlaw-9795	92	9	uncertainty	uncertainty	NOUN
taxlaw-9795	92	10	in	in	ADP
taxlaw-9795	92	11	tax	tax	NOUN
taxlaw-9795	92	12	law	law	NOUN
taxlaw-9795	92	13	,	,	PUNCT
taxlaw-9795	92	14	discusses	discuss	VERB
taxlaw-9795	92	15	the	the	DET
taxlaw-9795	92	16	various	various	ADJ
taxlaw-9795	92	17	ways	way	NOUN
taxlaw-9795	92	18	in	in	ADP
taxlaw-9795	92	19	which	which	PRON
taxlaw-9795	92	20	uncertainty	uncertainty	NOUN
taxlaw-9795	92	21	may	may	AUX
taxlaw-9795	92	22	affect	affect	VERB
taxlaw-9795	92	23	taxpayers	taxpayer	NOUN
taxlaw-9795	92	24	,	,	PUNCT
taxlaw-9795	92	25	and	and	CCONJ
taxlaw-9795	92	26	describes	describe	VERB
taxlaw-9795	92	27	steps	step	NOUN
taxlaw-9795	92	28	taxpayers	taxpayer	NOUN
taxlaw-9795	92	29	may	may	AUX
taxlaw-9795	92	30	take	take	VERB
taxlaw-9795	92	31	to	to	PART
taxlaw-9795	92	32	mitigate	mitigate	VERB
taxlaw-9795	92	33	uncertainty.22	uncertainty.22	NOUN
taxlaw-9795	92	34	protective	protective	ADJ
taxlaw-9795	92	35	tax	tax	NOUN
taxlaw-9795	92	36	elections	election	NOUN
taxlaw-9795	92	37	represent	represent	VERB
taxlaw-9795	92	38	one	one	NUM
taxlaw-9795	92	39	additional	additional	ADJ
taxlaw-9795	92	40	tool	tool	NOUN
taxlaw-9795	92	41	that	that	PRON
taxlaw-9795	92	42	taxpayers	taxpayer	NOUN
taxlaw-9795	92	43	use	use	VERB
taxlaw-9795	92	44	to	to	PART
taxlaw-9795	92	45	cope	cope	VERB
taxlaw-9795	92	46	with	with	ADP
taxlaw-9795	92	47	uncertainty	uncertainty	NOUN
taxlaw-9795	92	48	.	.	PUNCT
taxlaw-9795	93	1	a	a	DET
taxlaw-9795	93	2	second	second	ADJ
taxlaw-9795	93	3	existing	exist	VERB
taxlaw-9795	93	4	strand	strand	NOUN
taxlaw-9795	93	5	of	of	ADP
taxlaw-9795	93	6	literature	literature	NOUN
taxlaw-9795	93	7	discusses	discuss	VERB
taxlaw-9795	93	8	circumstances	circumstance	NOUN
taxlaw-9795	93	9	when	when	SCONJ
taxlaw-9795	93	10	taxpayers	taxpayer	NOUN
taxlaw-9795	93	11	,	,	PUNCT
taxlaw-9795	93	12	by	by	ADP
taxlaw-9795	93	13	taking	take	VERB
taxlaw-9795	93	14	required	require	VERB
taxlaw-9795	93	15	steps	step	NOUN
taxlaw-9795	93	16	to	to	PART
taxlaw-9795	93	17	obtain	obtain	VERB
taxlaw-9795	93	18	a	a	DET
taxlaw-9795	93	19	given	give	VERB
taxlaw-9795	93	20	tax	tax	NOUN
taxlaw-9795	93	21	outcome	outcome	NOUN
taxlaw-9795	93	22	,	,	PUNCT
taxlaw-9795	93	23	will	will	AUX
taxlaw-9795	93	24	sort	sort	VERB
taxlaw-9795	93	25	themselves	themselves	PRON
taxlaw-9795	93	26	into	into	ADP
taxlaw-9795	93	27	different	different	ADJ
taxlaw-9795	93	28	groups	group	NOUN
taxlaw-9795	93	29	in	in	ADP
taxlaw-9795	93	30	a	a	DET
taxlaw-9795	93	31	way	way	NOUN
taxlaw-9795	93	32	that	that	PRON
taxlaw-9795	93	33	reveals	reveal	VERB
taxlaw-9795	93	34	useful	useful	ADJ
taxlaw-9795	93	35	information	information	NOUN
taxlaw-9795	93	36	to	to	ADP
taxlaw-9795	93	37	the	the	DET
taxlaw-9795	93	38	irs	irs	PROPN
taxlaw-9795	93	39	and/or	and/or	CCONJ
taxlaw-9795	93	40	ensures	ensure	VERB
taxlaw-9795	93	41	that	that	SCONJ
taxlaw-9795	93	42	the	the	DET
taxlaw-9795	93	43	right	right	ADJ
taxlaw-9795	93	44	taxpayers	taxpayer	NOUN
taxlaw-9795	93	45	obtain	obtain	VERB
taxlaw-9795	93	46	the	the	DET
taxlaw-9795	93	47	specified	specified	ADJ
taxlaw-9795	93	48	tax	tax	NOUN
taxlaw-9795	93	49	treatment.23	treatment.23	NOUN
taxlaw-9795	93	50	favorable	favorable	ADJ
taxlaw-9795	93	51	fallback	fallback	VERB
taxlaw-9795	93	52	protective	protective	ADJ
taxlaw-9795	93	53	tax	tax	NOUN
taxlaw-9795	93	54	elections	election	NOUN
taxlaw-9795	93	55	offer	offer	VERB
taxlaw-9795	93	56	an	an	DET
taxlaw-9795	93	57	opportunity	opportunity	NOUN
taxlaw-9795	93	58	to	to	PART
taxlaw-9795	93	59	consider	consider	VERB
taxlaw-9795	93	60	the	the	DET
taxlaw-9795	93	61	circumstances	circumstance	NOUN
taxlaw-9795	93	62	under	under	ADP
taxlaw-9795	93	63	which	which	PRON
taxlaw-9795	93	64	this	this	PRON
taxlaw-9795	93	65	will	will	AUX
taxlaw-9795	93	66	occur	occur	VERB
taxlaw-9795	93	67	.	.	PUNCT
taxlaw-9795	94	1	this	this	DET
taxlaw-9795	94	2	article	article	NOUN
taxlaw-9795	94	3	proceeds	proceed	VERB
taxlaw-9795	94	4	as	as	SCONJ
taxlaw-9795	94	5	follows	follow	VERB
taxlaw-9795	94	6	.	.	PUNCT
taxlaw-9795	95	1	part	part	NOUN
taxlaw-9795	95	2	i	i	PRON
taxlaw-9795	95	3	provides	provide	VERB
taxlaw-9795	95	4	and	and	CCONJ
taxlaw-9795	95	5	categorizes	categorize	VERB
taxlaw-9795	95	6	various	various	ADJ
taxlaw-9795	95	7	examples	example	NOUN
taxlaw-9795	95	8	of	of	ADP
taxlaw-9795	95	9	protective	protective	ADJ
taxlaw-9795	95	10	tax	tax	NOUN
taxlaw-9795	95	11	elections	election	NOUN
taxlaw-9795	95	12	.	.	PUNCT
taxlaw-9795	96	1	parts	part	NOUN
taxlaw-9795	96	2	ii	ii	PROPN
taxlaw-9795	96	3	through	through	ADP
taxlaw-9795	96	4	v	v	NUM
taxlaw-9795	96	5	analyze	analyze	VERB
taxlaw-9795	96	6	the	the	DET
taxlaw-9795	96	7	policy	policy	NOUN
taxlaw-9795	96	8	implications	implication	NOUN
taxlaw-9795	96	9	of	of	ADP
taxlaw-9795	96	10	allowing	allow	VERB
taxlaw-9795	96	11	favorable	favorable	ADJ
taxlaw-9795	96	12	fallback	fallback	NOUN
taxlaw-9795	96	13	protective	protective	ADJ
taxlaw-9795	96	14	tax	tax	NOUN
taxlaw-9795	96	15	elections	election	NOUN
taxlaw-9795	96	16	.	.	PUNCT
taxlaw-9795	97	1	in	in	ADP
taxlaw-9795	97	2	particular	particular	ADJ
taxlaw-9795	97	3	,	,	PUNCT
taxlaw-9795	97	4	part	part	PROPN
taxlaw-9795	97	5	ii	ii	PROPN
taxlaw-9795	97	6	assesses	assess	VERB
taxlaw-9795	97	7	such	such	ADJ
taxlaw-9795	97	8	elections	election	NOUN
taxlaw-9795	97	9	’	'	PUNCT
taxlaw-9795	97	10	propensity	propensity	NOUN
taxlaw-9795	97	11	for	for	ADP
taxlaw-9795	97	12	trapping	trap	VERB
taxlaw-9795	97	13	unwary	unwary	ADJ
taxlaw-9795	97	14	taxpayers	taxpayer	NOUN
taxlaw-9795	97	15	.	.	PUNCT
taxlaw-9795	98	1	part	part	NOUN
taxlaw-9795	98	2	iii	iii	PROPN
taxlaw-9795	98	3	describes	describe	VERB
taxlaw-9795	98	4	their	their	PRON
taxlaw-9795	98	5	potential	potential	NOUN
taxlaw-9795	98	6	to	to	PART
taxlaw-9795	98	7	encourage	encourage	VERB
taxlaw-9795	98	8	well	well	ADV
taxlaw-9795	98	9	-	-	PUNCT
taxlaw-9795	98	10	informed	inform	VERB
taxlaw-9795	98	11	taxpayers	taxpayer	NOUN
taxlaw-9795	98	12	to	to	PART
taxlaw-9795	98	13	take	take	VERB
taxlaw-9795	98	14	more	more	ADV
taxlaw-9795	98	15	aggressive	aggressive	ADJ
taxlaw-9795	98	16	reporting	reporting	NOUN
taxlaw-9795	98	17	positions	position	NOUN
taxlaw-9795	98	18	.	.	PUNCT
taxlaw-9795	99	1	part	part	NOUN
taxlaw-9795	99	2	iv	iv	NUM
taxlaw-9795	99	3	analyzes	analyze	VERB
taxlaw-9795	99	4	the	the	DET
taxlaw-9795	99	5	possibility	possibility	NOUN
taxlaw-9795	99	6	that	that	SCONJ
taxlaw-9795	99	7	making	make	VERB
taxlaw-9795	99	8	such	such	ADJ
taxlaw-9795	99	9	elections	election	NOUN
taxlaw-9795	99	10	available	available	ADJ
taxlaw-9795	99	11	will	will	AUX
taxlaw-9795	99	12	encourage	encourage	VERB
taxlaw-9795	99	13	taxpayers	taxpayer	NOUN
taxlaw-9795	99	14	to	to	PART
taxlaw-9795	99	15	reveal	reveal	VERB
taxlaw-9795	99	16	useful	useful	ADJ
taxlaw-9795	99	17	information	information	NOUN
taxlaw-9795	99	18	to	to	ADP
taxlaw-9795	99	19	the	the	DET
taxlaw-9795	99	20	irs	irs	PROPN
taxlaw-9795	99	21	.	.	PUNCT
taxlaw-9795	100	1	part	part	NOUN
taxlaw-9795	100	2	v	v	NOUN
taxlaw-9795	100	3	considers	consider	VERB
taxlaw-9795	100	4	whether	whether	SCONJ
taxlaw-9795	100	5	such	such	ADJ
taxlaw-9795	100	6	elections	election	NOUN
taxlaw-9795	100	7	might	might	AUX
taxlaw-9795	100	8	act	act	VERB
taxlaw-9795	100	9	as	as	ADP
taxlaw-9795	100	10	a	a	DET
taxlaw-9795	100	11	tool	tool	NOUN
taxlaw-9795	100	12	that	that	PRON
taxlaw-9795	100	13	taxpayers	taxpayer	NOUN
taxlaw-9795	100	14	use	use	VERB
taxlaw-9795	100	15	to	to	PART
taxlaw-9795	100	16	obtain	obtain	VERB
taxlaw-9795	100	17	certainty	certainty	NOUN
taxlaw-9795	100	18	.	.	PUNCT
taxlaw-9795	101	1	based	base	VERB
taxlaw-9795	101	2	upon	upon	SCONJ
taxlaw-9795	101	3	the	the	DET
taxlaw-9795	101	4	analysis	analysis	NOUN
taxlaw-9795	101	5	of	of	ADP
taxlaw-9795	101	6	policy	policy	NOUN
taxlaw-9795	101	7	implications	implication	NOUN
taxlaw-9795	101	8	,	,	PUNCT
taxlaw-9795	101	9	part	part	NOUN
taxlaw-9795	101	10	vi	vi	PROPN
taxlaw-9795	101	11	offers	offer	VERB
taxlaw-9795	101	12	recommendations	recommendation	NOUN
taxlaw-9795	101	13	for	for	ADP
taxlaw-9795	101	14	the	the	DET
taxlaw-9795	101	15	use	use	NOUN
taxlaw-9795	101	16	and	and	CCONJ
taxlaw-9795	101	17	design	design	NOUN
taxlaw-9795	101	18	of	of	ADP
taxlaw-9795	101	19	favorable	favorable	ADJ
taxlaw-9795	101	20	fallback	fallback	NOUN
taxlaw-9795	101	21	protective	protective	ADJ
taxlaw-9795	101	22	tax	tax	NOUN
taxlaw-9795	101	23	elections	election	NOUN
taxlaw-9795	101	24	.	.	PUNCT
taxlaw-9795	102	1	part	part	NOUN
taxlaw-9795	102	2	vii	vii	PROPN
taxlaw-9795	102	3	concludes	conclude	VERB
taxlaw-9795	102	4	the	the	DET
taxlaw-9795	102	5	article	article	NOUN
taxlaw-9795	102	6	.	.	PUNCT
taxlaw-9795	103	1	i.	i.	PROPN
taxlaw-9795	103	2	examples	example	NOUN
taxlaw-9795	103	3	of	of	ADP
taxlaw-9795	103	4	protective	protective	ADJ
taxlaw-9795	103	5	tax	tax	NOUN
taxlaw-9795	103	6	elections	election	NOUN
taxlaw-9795	103	7	protective	protective	ADJ
taxlaw-9795	103	8	tax	tax	NOUN
taxlaw-9795	103	9	elections	election	NOUN
taxlaw-9795	103	10	fall	fall	VERB
taxlaw-9795	103	11	into	into	ADP
taxlaw-9795	103	12	two	two	NUM
taxlaw-9795	103	13	different	different	ADJ
taxlaw-9795	103	14	categories	category	NOUN
taxlaw-9795	103	15	.	.	PUNCT
taxlaw-9795	104	1	a	a	DET
taxlaw-9795	104	2	protective	protective	ADJ
taxlaw-9795	104	3	tax	tax	NOUN
taxlaw-9795	104	4	election	election	NOUN
taxlaw-9795	104	5	in	in	ADP
taxlaw-9795	104	6	the	the	DET
taxlaw-9795	104	7	first	first	ADJ
taxlaw-9795	104	8	category	category	NOUN
taxlaw-9795	104	9	(	(	PUNCT
taxlaw-9795	104	10	a	a	DET
taxlaw-9795	104	11	“	"	PUNCT
taxlaw-9795	104	12	belt	belt	NOUN
taxlaw-9795	104	13	and	and	CCONJ
taxlaw-9795	104	14	suspenders	suspender	VERB
taxlaw-9795	104	15	protective	protective	ADJ
taxlaw-9795	104	16	tax	tax	NOUN
taxlaw-9795	104	17	election	election	NOUN
taxlaw-9795	104	18	”	"	PUNCT
taxlaw-9795	104	19	)	)	PUNCT
taxlaw-9795	104	20	offers	offer	VERB
taxlaw-9795	104	21	a	a	DET
taxlaw-9795	104	22	taxpayer	taxpayer	NOUN
taxlaw-9795	104	23	more	more	ADJ
taxlaw-9795	104	24	certainty	certainty	ADJ
taxlaw-9795	104	25	that	that	SCONJ
taxlaw-9795	104	26	the	the	DET
taxlaw-9795	104	27	tax	tax	NOUN
taxlaw-9795	104	28	treatment	treatment	NOUN
taxlaw-9795	104	29	the	the	DET
taxlaw-9795	104	30	taxpayer	taxpayer	NOUN
taxlaw-9795	104	31	intends	intend	VERB
taxlaw-9795	104	32	to	to	PART
taxlaw-9795	104	33	claim	claim	VERB
taxlaw-9795	104	34	is	be	AUX
taxlaw-9795	104	35	correct	correct	ADJ
taxlaw-9795	104	36	.	.	PUNCT
taxlaw-9795	105	1	as	as	ADP
taxlaw-9795	105	2	one	one	NUM
taxlaw-9795	105	3	example	example	NOUN
taxlaw-9795	105	4	,	,	PUNCT
taxlaw-9795	105	5	imagine	imagine	VERB
taxlaw-9795	105	6	that	that	SCONJ
taxlaw-9795	105	7	filing	file	VERB
taxlaw-9795	105	8	a	a	DET
taxlaw-9795	105	9	given	give	VERB
taxlaw-9795	105	10	election	election	NOUN
taxlaw-9795	105	11	is	be	AUX
taxlaw-9795	105	12	necessary	necessary	ADJ
taxlaw-9795	105	13	to	to	PART
taxlaw-9795	105	14	obtain	obtain	VERB
taxlaw-9795	105	15	the	the	DET
taxlaw-9795	105	16	taxpayer	taxpayer	NOUN
taxlaw-9795	105	17	’s	’s	PART
taxlaw-9795	105	18	desired	desire	VERB
taxlaw-9795	105	19	tax	tax	NOUN
taxlaw-9795	105	20	treatment	treatment	NOUN
taxlaw-9795	105	21	and	and	CCONJ
taxlaw-9795	105	22	imagine	imagine	VERB
taxlaw-9795	105	23	the	the	DET
taxlaw-9795	105	24	taxpayer	taxpayer	NOUN
taxlaw-9795	105	25	is	be	AUX
taxlaw-9795	105	26	uncertain	uncertain	ADJ
taxlaw-9795	105	27	about	about	ADP
taxlaw-9795	105	28	whether	whether	SCONJ
taxlaw-9795	105	29	a	a	DET
taxlaw-9795	105	30	valid	valid	ADJ
taxlaw-9795	105	31	election	election	NOUN
taxlaw-9795	105	32	has	have	AUX
taxlaw-9795	105	33	already	already	ADV
taxlaw-9795	105	34	been	be	AUX
taxlaw-9795	105	35	filed	file	VERB
taxlaw-9795	105	36	.	.	PUNCT
taxlaw-9795	106	1	the	the	DET
taxlaw-9795	106	2	taxpayer	taxpayer	NOUN
taxlaw-9795	106	3	might	might	AUX
taxlaw-9795	106	4	simply	simply	ADV
taxlaw-9795	106	5	21	21	NUM
taxlaw-9795	106	6	for	for	ADP
taxlaw-9795	106	7	further	further	ADJ
taxlaw-9795	106	8	discussion	discussion	NOUN
taxlaw-9795	106	9	,	,	PUNCT
taxlaw-9795	106	10	see	see	VERB
taxlaw-9795	106	11	infra	infra	NOUN
taxlaw-9795	106	12	part	part	NOUN
taxlaw-9795	106	13	iii.d	iii.d	PROPN
taxlaw-9795	106	14	.	.	PROPN
taxlaw-9795	106	15	22	22	NUM
taxlaw-9795	107	1	see	see	VERB
taxlaw-9795	107	2	,	,	PUNCT
taxlaw-9795	107	3	e.g.	e.g.	ADV
taxlaw-9795	107	4	,	,	PUNCT
taxlaw-9795	107	5	heather	heather	ADJ
taxlaw-9795	107	6	field	field	NOUN
taxlaw-9795	107	7	,	,	PUNCT
taxlaw-9795	107	8	tax	tax	NOUN
taxlaw-9795	107	9	lawyers	lawyer	NOUN
taxlaw-9795	107	10	as	as	ADP
taxlaw-9795	107	11	tax	tax	NOUN
taxlaw-9795	107	12	insurance	insurance	NOUN
taxlaw-9795	107	13	,	,	PUNCT
taxlaw-9795	107	14	60	60	NUM
taxlaw-9795	107	15	wm	wm	PROPN
taxlaw-9795	107	16	.	.	PROPN
taxlaw-9795	107	17	&	&	CCONJ
taxlaw-9795	107	18	mary	mary	PROPN
taxlaw-9795	107	19	l.	l.	PROPN
taxlaw-9795	107	20	rev	rev	PROPN
taxlaw-9795	107	21	.	.	PROPN
taxlaw-9795	107	22	2111	2111	NUM
taxlaw-9795	107	23	(	(	PUNCT
taxlaw-9795	107	24	2019	2019	NUM
taxlaw-9795	107	25	)	)	PUNCT
taxlaw-9795	107	26	;	;	PUNCT
taxlaw-9795	107	27	yehonatan	yehonatan	PROPN
taxlaw-9795	107	28	givati	givati	NOUN
taxlaw-9795	107	29	,	,	PUNCT
taxlaw-9795	107	30	resolving	resolve	VERB
taxlaw-9795	107	31	legal	legal	ADJ
taxlaw-9795	107	32	uncertainty	uncertainty	NOUN
taxlaw-9795	107	33	:	:	PUNCT
taxlaw-9795	107	34	the	the	DET
taxlaw-9795	107	35	unfulfilled	unfulfilled	ADJ
taxlaw-9795	107	36	promise	promise	NOUN
taxlaw-9795	107	37	of	of	ADP
taxlaw-9795	107	38	advance	advance	ADJ
taxlaw-9795	107	39	tax	tax	NOUN
taxlaw-9795	107	40	rulings	ruling	NOUN
taxlaw-9795	107	41	,	,	PUNCT
taxlaw-9795	107	42	29	29	NUM
taxlaw-9795	107	43	va	va	NOUN
taxlaw-9795	107	44	.	.	PUNCT
taxlaw-9795	108	1	tax	tax	PROPN
taxlaw-9795	108	2	rev	rev	PROPN
taxlaw-9795	108	3	.	.	PROPN
taxlaw-9795	108	4	137	137	NUM
taxlaw-9795	108	5	(	(	PUNCT
taxlaw-9795	108	6	2009	2009	NUM
taxlaw-9795	108	7	)	)	PUNCT
taxlaw-9795	108	8	;	;	PUNCT
taxlaw-9795	109	1	jeffrey	jeffrey	PROPN
taxlaw-9795	109	2	h.	h.	PROPN
taxlaw-9795	109	3	kahn	kahn	PROPN
taxlaw-9795	109	4	,	,	PUNCT
taxlaw-9795	109	5	hedging	hedge	VERB
taxlaw-9795	109	6	the	the	DET
taxlaw-9795	109	7	irs	irs	PROPN
taxlaw-9795	109	8	–	–	PUNCT
taxlaw-9795	109	9	a	a	DET
taxlaw-9795	109	10	policy	policy	NOUN
taxlaw-9795	109	11	justification	justification	NOUN
taxlaw-9795	109	12	for	for	ADP
taxlaw-9795	109	13	excluding	exclude	VERB
taxlaw-9795	109	14	liability	liability	NOUN
taxlaw-9795	109	15	and	and	CCONJ
taxlaw-9795	109	16	insurance	insurance	NOUN
taxlaw-9795	109	17	proceeds	proceed	NOUN
taxlaw-9795	109	18	,	,	PUNCT
taxlaw-9795	109	19	26	26	NUM
taxlaw-9795	109	20	yale	yale	PROPN
taxlaw-9795	109	21	j.	j.	PROPN
taxlaw-9795	109	22	on	on	ADP
taxlaw-9795	109	23	reg	reg	PROPN
taxlaw-9795	109	24	.	.	PROPN
taxlaw-9795	109	25	1	1	NUM
taxlaw-9795	109	26	(	(	PUNCT
taxlaw-9795	109	27	2009	2009	NUM
taxlaw-9795	109	28	)	)	PUNCT
taxlaw-9795	109	29	;	;	PUNCT
taxlaw-9795	109	30	sarah	sarah	PROPN
taxlaw-9795	109	31	b.	b.	PROPN
taxlaw-9795	109	32	lawsky	lawsky	PROPN
taxlaw-9795	109	33	,	,	PUNCT
taxlaw-9795	109	34	probably	probably	ADV
taxlaw-9795	109	35	?	?	PUNCT
taxlaw-9795	110	1	understanding	understand	VERB
taxlaw-9795	110	2	tax	tax	NOUN
taxlaw-9795	110	3	law	law	NOUN
taxlaw-9795	110	4	’s	’s	PART
taxlaw-9795	110	5	uncertainty	uncertainty	NOUN
taxlaw-9795	110	6	,	,	PUNCT
taxlaw-9795	110	7	157	157	NUM
taxlaw-9795	110	8	u.	u.	PROPN
taxlaw-9795	110	9	pa	pa	PROPN
taxlaw-9795	110	10	.	.	PUNCT
taxlaw-9795	110	11	l.	l.	PROPN
taxlaw-9795	110	12	rev	rev	PROPN
taxlaw-9795	110	13	.	.	PROPN
taxlaw-9795	110	14	1017	1017	NUM
taxlaw-9795	110	15	(	(	PUNCT
taxlaw-9795	110	16	2009	2009	NUM
taxlaw-9795	110	17	)	)	PUNCT
taxlaw-9795	110	18	;	;	PUNCT
taxlaw-9795	110	19	kyle	kyle	PROPN
taxlaw-9795	110	20	d.	d.	PROPN
taxlaw-9795	110	21	logue	logue	PROPN
taxlaw-9795	110	22	,	,	PUNCT
taxlaw-9795	110	23	tax	tax	NOUN
taxlaw-9795	110	24	law	law	NOUN
taxlaw-9795	110	25	uncertainty	uncertainty	NOUN
taxlaw-9795	110	26	and	and	CCONJ
taxlaw-9795	110	27	the	the	DET
taxlaw-9795	110	28	role	role	NOUN
taxlaw-9795	110	29	of	of	ADP
taxlaw-9795	110	30	tax	tax	NOUN
taxlaw-9795	110	31	insurance	insurance	NOUN
taxlaw-9795	110	32	,	,	PUNCT
taxlaw-9795	110	33	25	25	NUM
taxlaw-9795	110	34	va	va	NOUN
taxlaw-9795	110	35	.	.	PUNCT
taxlaw-9795	111	1	tax	tax	PROPN
taxlaw-9795	111	2	rev	rev	PROPN
taxlaw-9795	111	3	.	.	PROPN
taxlaw-9795	111	4	339	339	NUM
taxlaw-9795	111	5	(	(	PUNCT
taxlaw-9795	111	6	2005	2005	NUM
taxlaw-9795	111	7	)	)	PUNCT
taxlaw-9795	111	8	;	;	PUNCT
taxlaw-9795	111	9	leigh	leigh	PROPN
taxlaw-9795	111	10	osofsky	osofsky	PROPN
taxlaw-9795	111	11	,	,	PUNCT
taxlaw-9795	111	12	the	the	DET
taxlaw-9795	111	13	case	case	NOUN
taxlaw-9795	111	14	against	against	ADP
taxlaw-9795	111	15	strategic	strategic	ADJ
taxlaw-9795	111	16	tax	tax	NOUN
taxlaw-9795	111	17	law	law	NOUN
taxlaw-9795	111	18	uncertainty	uncertainty	NOUN
taxlaw-9795	111	19	,	,	PUNCT
taxlaw-9795	111	20	64	64	NUM
taxlaw-9795	111	21	tax	tax	NOUN
taxlaw-9795	111	22	l.	l.	PROPN
taxlaw-9795	111	23	rev	rev	PROPN
taxlaw-9795	111	24	.	.	PROPN
taxlaw-9795	112	1	489	489	NUM
taxlaw-9795	112	2	(	(	PUNCT
taxlaw-9795	112	3	2011	2011	NUM
taxlaw-9795	112	4	)	)	PUNCT
taxlaw-9795	112	5	.	.	PUNCT
taxlaw-9795	113	1	23	23	NUM
taxlaw-9795	113	2	see	see	VERB
taxlaw-9795	113	3	infra	infra	NOUN
taxlaw-9795	113	4	notes	note	VERB
taxlaw-9795	113	5	111	111	NUM
taxlaw-9795	113	6	-	-	SYM
taxlaw-9795	113	7	117	117	NUM
taxlaw-9795	113	8	&	&	CCONJ
taxlaw-9795	113	9	129131	129131	NUM
taxlaw-9795	113	10	and	and	CCONJ
taxlaw-9795	113	11	accompanying	accompany	VERB
taxlaw-9795	113	12	text	text	NOUN
taxlaw-9795	113	13	.	.	PUNCT
taxlaw-9795	114	1	2022	2022	NUM
taxlaw-9795	114	2	]	]	PUNCT
taxlaw-9795	114	3	protective	protective	ADJ
taxlaw-9795	114	4	tax	tax	NOUN
taxlaw-9795	114	5	elections	election	NOUN
taxlaw-9795	114	6	83	83	NUM
taxlaw-9795	114	7	file	file	VERB
taxlaw-9795	114	8	a	a	DET
taxlaw-9795	114	9	potentially	potentially	ADV
taxlaw-9795	114	10	duplicative	duplicative	ADJ
taxlaw-9795	114	11	election	election	NOUN
taxlaw-9795	114	12	on	on	ADP
taxlaw-9795	114	13	a	a	DET
taxlaw-9795	114	14	protective	protective	ADJ
taxlaw-9795	114	15	basis.24	basis.24	NOUN
taxlaw-9795	114	16	in	in	ADP
taxlaw-9795	114	17	the	the	DET
taxlaw-9795	114	18	case	case	NOUN
taxlaw-9795	114	19	of	of	ADP
taxlaw-9795	114	20	belt	belt	NOUN
taxlaw-9795	114	21	and	and	CCONJ
taxlaw-9795	114	22	suspenders	suspender	VERB
taxlaw-9795	114	23	protective	protective	ADJ
taxlaw-9795	114	24	tax	tax	NOUN
taxlaw-9795	114	25	elections	election	NOUN
taxlaw-9795	114	26	,	,	PUNCT
taxlaw-9795	114	27	the	the	DET
taxlaw-9795	114	28	tax	tax	NOUN
taxlaw-9795	114	29	treatment	treatment	NOUN
taxlaw-9795	114	30	that	that	PRON
taxlaw-9795	114	31	follows	follow	VERB
taxlaw-9795	114	32	from	from	ADP
taxlaw-9795	114	33	making	make	VERB
taxlaw-9795	114	34	the	the	DET
taxlaw-9795	114	35	election	election	NOUN
taxlaw-9795	114	36	is	be	AUX
taxlaw-9795	114	37	the	the	DET
taxlaw-9795	114	38	tax	tax	NOUN
taxlaw-9795	114	39	outcome	outcome	NOUN
taxlaw-9795	114	40	that	that	SCONJ
taxlaw-9795	114	41	the	the	DET
taxlaw-9795	114	42	taxpayer	taxpayer	NOUN
taxlaw-9795	114	43	intends	intend	VERB
taxlaw-9795	114	44	to	to	PART
taxlaw-9795	114	45	claim	claim	VERB
taxlaw-9795	114	46	in	in	ADP
taxlaw-9795	114	47	all	all	DET
taxlaw-9795	114	48	events	event	NOUN
taxlaw-9795	114	49	.	.	PUNCT
taxlaw-9795	115	1	in	in	ADP
taxlaw-9795	115	2	the	the	DET
taxlaw-9795	115	3	example	example	NOUN
taxlaw-9795	115	4	given	give	VERB
taxlaw-9795	115	5	,	,	PUNCT
taxlaw-9795	115	6	regardless	regardless	ADV
taxlaw-9795	115	7	of	of	ADP
taxlaw-9795	115	8	whether	whether	SCONJ
taxlaw-9795	115	9	the	the	DET
taxlaw-9795	115	10	election	election	NOUN
taxlaw-9795	115	11	was	be	AUX
taxlaw-9795	115	12	not	not	PART
taxlaw-9795	115	13	duplicative	duplicative	ADJ
taxlaw-9795	115	14	(	(	PUNCT
taxlaw-9795	115	15	and	and	CCONJ
taxlaw-9795	115	16	necessary	necessary	ADJ
taxlaw-9795	115	17	)	)	PUNCT
taxlaw-9795	115	18	or	or	CCONJ
taxlaw-9795	115	19	duplicative	duplicative	ADJ
taxlaw-9795	115	20	(	(	PUNCT
taxlaw-9795	115	21	and	and	CCONJ
taxlaw-9795	115	22	unnecessary	unnecessary	ADJ
taxlaw-9795	115	23	)	)	PUNCT
taxlaw-9795	115	24	,	,	PUNCT
taxlaw-9795	115	25	the	the	DET
taxlaw-9795	115	26	taxpayer	taxpayer	NOUN
taxlaw-9795	115	27	intends	intend	VERB
taxlaw-9795	115	28	to	to	PART
taxlaw-9795	115	29	claim	claim	VERB
taxlaw-9795	115	30	the	the	DET
taxlaw-9795	115	31	tax	tax	NOUN
taxlaw-9795	115	32	outcome	outcome	NOUN
taxlaw-9795	115	33	that	that	PRON
taxlaw-9795	115	34	follows	follow	VERB
taxlaw-9795	115	35	from	from	ADP
taxlaw-9795	115	36	having	having	AUX
taxlaw-9795	115	37	made	make	VERB
taxlaw-9795	115	38	the	the	DET
taxlaw-9795	115	39	election	election	NOUN
taxlaw-9795	115	40	.	.	PUNCT
taxlaw-9795	116	1	sometimes	sometimes	ADV
taxlaw-9795	116	2	the	the	DET
taxlaw-9795	116	3	tax	tax	NOUN
taxlaw-9795	116	4	treatment	treatment	NOUN
taxlaw-9795	116	5	that	that	PRON
taxlaw-9795	116	6	follows	follow	VERB
taxlaw-9795	116	7	from	from	ADP
taxlaw-9795	116	8	making	make	VERB
taxlaw-9795	116	9	the	the	DET
taxlaw-9795	116	10	election	election	NOUN
taxlaw-9795	116	11	will	will	AUX
taxlaw-9795	116	12	not	not	PART
taxlaw-9795	116	13	,	,	PUNCT
taxlaw-9795	116	14	necessarily	necessarily	ADV
taxlaw-9795	116	15	,	,	PUNCT
taxlaw-9795	116	16	be	be	AUX
taxlaw-9795	116	17	what	what	PRON
taxlaw-9795	116	18	the	the	DET
taxlaw-9795	116	19	taxpayer	taxpayer	NOUN
taxlaw-9795	116	20	claims	claim	VERB
taxlaw-9795	116	21	.	.	PUNCT
taxlaw-9795	117	1	protective	protective	ADJ
taxlaw-9795	117	2	tax	tax	NOUN
taxlaw-9795	117	3	elections	election	NOUN
taxlaw-9795	117	4	made	make	VERB
taxlaw-9795	117	5	under	under	ADP
taxlaw-9795	117	6	these	these	DET
taxlaw-9795	117	7	circumstances	circumstance	NOUN
taxlaw-9795	117	8	(	(	PUNCT
taxlaw-9795	117	9	“	"	PUNCT
taxlaw-9795	117	10	favorable	favorable	ADJ
taxlaw-9795	117	11	fallback	fallback	NOUN
taxlaw-9795	117	12	protective	protective	ADJ
taxlaw-9795	117	13	tax	tax	NOUN
taxlaw-9795	117	14	elections	election	NOUN
taxlaw-9795	117	15	”	"	PUNCT
taxlaw-9795	117	16	)	)	PUNCT
taxlaw-9795	117	17	occupy	occupy	VERB
taxlaw-9795	117	18	the	the	DET
taxlaw-9795	117	19	second	second	ADJ
taxlaw-9795	117	20	category	category	NOUN
taxlaw-9795	117	21	.	.	PUNCT
taxlaw-9795	118	1	to	to	PART
taxlaw-9795	118	2	further	far	ADV
taxlaw-9795	118	3	illustrate	illustrate	VERB
taxlaw-9795	118	4	the	the	DET
taxlaw-9795	118	5	use	use	NOUN
taxlaw-9795	118	6	of	of	ADP
taxlaw-9795	118	7	favorable	favorable	ADJ
taxlaw-9795	118	8	fallback	fallback	NOUN
taxlaw-9795	118	9	protective	protective	ADJ
taxlaw-9795	118	10	tax	tax	NOUN
taxlaw-9795	118	11	elections	election	NOUN
taxlaw-9795	118	12	in	in	ADP
taxlaw-9795	118	13	general	general	ADJ
taxlaw-9795	118	14	terms	term	NOUN
taxlaw-9795	118	15	,	,	PUNCT
taxlaw-9795	118	16	imagine	imagine	VERB
taxlaw-9795	118	17	that	that	SCONJ
taxlaw-9795	118	18	certain	certain	ADJ
taxlaw-9795	118	19	conditions	condition	NOUN
taxlaw-9795	118	20	must	must	AUX
taxlaw-9795	118	21	be	be	AUX
taxlaw-9795	118	22	met	meet	VERB
taxlaw-9795	118	23	for	for	ADP
taxlaw-9795	118	24	a	a	DET
taxlaw-9795	118	25	given	give	VERB
taxlaw-9795	118	26	tax	tax	NOUN
taxlaw-9795	118	27	election	election	NOUN
taxlaw-9795	118	28	to	to	PART
taxlaw-9795	118	29	dictate	dictate	VERB
taxlaw-9795	118	30	a	a	DET
taxlaw-9795	118	31	transaction	transaction	NOUN
taxlaw-9795	118	32	’s	’s	PART
taxlaw-9795	118	33	tax	tax	NOUN
taxlaw-9795	118	34	outcome	outcome	NOUN
taxlaw-9795	118	35	.	.	PUNCT
taxlaw-9795	119	1	at	at	ADP
taxlaw-9795	119	2	the	the	DET
taxlaw-9795	119	3	time	time	NOUN
taxlaw-9795	119	4	the	the	DET
taxlaw-9795	119	5	election	election	NOUN
taxlaw-9795	119	6	must	must	AUX
taxlaw-9795	119	7	be	be	AUX
taxlaw-9795	119	8	filed	file	VERB
taxlaw-9795	119	9	,	,	PUNCT
taxlaw-9795	119	10	imagine	imagine	VERB
taxlaw-9795	119	11	the	the	DET
taxlaw-9795	119	12	taxpayer	taxpayer	NOUN
taxlaw-9795	119	13	has	have	VERB
taxlaw-9795	119	14	some	some	DET
taxlaw-9795	119	15	doubt	doubt	NOUN
taxlaw-9795	119	16	about	about	ADP
taxlaw-9795	119	17	whether	whether	SCONJ
taxlaw-9795	119	18	those	those	DET
taxlaw-9795	119	19	conditions	condition	NOUN
taxlaw-9795	119	20	are	be	AUX
taxlaw-9795	119	21	met	meet	VERB
taxlaw-9795	119	22	.	.	PUNCT
taxlaw-9795	120	1	in	in	ADP
taxlaw-9795	120	2	these	these	DET
taxlaw-9795	120	3	circumstances	circumstance	NOUN
taxlaw-9795	120	4	,	,	PUNCT
taxlaw-9795	120	5	the	the	DET
taxlaw-9795	120	6	taxpayer	taxpayer	NOUN
taxlaw-9795	120	7	might	might	AUX
taxlaw-9795	120	8	opt	opt	VERB
taxlaw-9795	120	9	to	to	PART
taxlaw-9795	120	10	file	file	VERB
taxlaw-9795	120	11	an	an	DET
taxlaw-9795	120	12	election	election	NOUN
taxlaw-9795	120	13	on	on	ADP
taxlaw-9795	120	14	a	a	DET
taxlaw-9795	120	15	protective	protective	ADJ
taxlaw-9795	120	16	basis	basis	NOUN
taxlaw-9795	120	17	to	to	PART
taxlaw-9795	120	18	specify	specify	VERB
taxlaw-9795	120	19	the	the	DET
taxlaw-9795	120	20	taxpayer	taxpayer	NOUN
taxlaw-9795	120	21	’s	’s	PART
taxlaw-9795	120	22	desired	desire	VERB
taxlaw-9795	120	23	tax	tax	NOUN
taxlaw-9795	120	24	treatment	treatment	NOUN
taxlaw-9795	120	25	in	in	ADP
taxlaw-9795	120	26	the	the	DET
taxlaw-9795	120	27	event	event	NOUN
taxlaw-9795	120	28	that	that	SCONJ
taxlaw-9795	120	29	the	the	DET
taxlaw-9795	120	30	conditions	condition	NOUN
taxlaw-9795	120	31	are	be	AUX
taxlaw-9795	120	32	met	meet	VERB
taxlaw-9795	120	33	.	.	PUNCT
taxlaw-9795	121	1	if	if	SCONJ
taxlaw-9795	121	2	the	the	DET
taxlaw-9795	121	3	conditions	condition	NOUN
taxlaw-9795	121	4	are	be	AUX
taxlaw-9795	121	5	met	meet	VERB
taxlaw-9795	121	6	,	,	PUNCT
taxlaw-9795	121	7	the	the	DET
taxlaw-9795	121	8	election	election	NOUN
taxlaw-9795	121	9	dictates	dictate	VERB
taxlaw-9795	121	10	the	the	DET
taxlaw-9795	121	11	tax	tax	NOUN
taxlaw-9795	121	12	outcome	outcome	NOUN
taxlaw-9795	121	13	.	.	PUNCT
taxlaw-9795	122	1	if	if	SCONJ
taxlaw-9795	122	2	the	the	DET
taxlaw-9795	122	3	conditions	condition	NOUN
taxlaw-9795	122	4	are	be	AUX
taxlaw-9795	122	5	not	not	PART
taxlaw-9795	122	6	met	meet	VERB
taxlaw-9795	122	7	,	,	PUNCT
taxlaw-9795	122	8	the	the	DET
taxlaw-9795	122	9	election	election	NOUN
taxlaw-9795	122	10	has	have	VERB
taxlaw-9795	122	11	no	no	DET
taxlaw-9795	122	12	effect	effect	NOUN
taxlaw-9795	122	13	,	,	PUNCT
taxlaw-9795	122	14	and	and	CCONJ
taxlaw-9795	122	15	the	the	DET
taxlaw-9795	122	16	claimed	claim	VERB
taxlaw-9795	122	17	tax	tax	NOUN
taxlaw-9795	122	18	outcome	outcome	NOUN
taxlaw-9795	122	19	differs	differ	VERB
taxlaw-9795	122	20	from	from	ADP
taxlaw-9795	122	21	what	what	PRON
taxlaw-9795	122	22	would	would	AUX
taxlaw-9795	122	23	have	have	AUX
taxlaw-9795	122	24	followed	follow	VERB
taxlaw-9795	122	25	from	from	ADP
taxlaw-9795	122	26	the	the	DET
taxlaw-9795	122	27	election	election	NOUN
taxlaw-9795	122	28	had	have	VERB
taxlaw-9795	122	29	the	the	DET
taxlaw-9795	122	30	conditions	condition	NOUN
taxlaw-9795	122	31	been	be	AUX
taxlaw-9795	122	32	met	meet	VERB
taxlaw-9795	122	33	.	.	PUNCT
taxlaw-9795	123	1	thus	thus	ADV
taxlaw-9795	123	2	,	,	PUNCT
taxlaw-9795	123	3	unlike	unlike	ADP
taxlaw-9795	123	4	belt	belt	NOUN
taxlaw-9795	123	5	and	and	CCONJ
taxlaw-9795	123	6	suspenders	suspender	VERB
taxlaw-9795	123	7	protective	protective	ADJ
taxlaw-9795	123	8	tax	tax	NOUN
taxlaw-9795	123	9	elections	election	NOUN
taxlaw-9795	123	10	,	,	PUNCT
taxlaw-9795	123	11	the	the	DET
taxlaw-9795	123	12	tax	tax	NOUN
taxlaw-9795	123	13	outcome	outcome	NOUN
taxlaw-9795	123	14	claimed	claim	VERB
taxlaw-9795	123	15	by	by	ADP
taxlaw-9795	123	16	the	the	DET
taxlaw-9795	123	17	taxpayer	taxpayer	NOUN
taxlaw-9795	123	18	will	will	AUX
taxlaw-9795	123	19	not	not	PART
taxlaw-9795	123	20	necessarily	necessarily	ADV
taxlaw-9795	123	21	be	be	AUX
taxlaw-9795	123	22	the	the	DET
taxlaw-9795	123	23	tax	tax	NOUN
taxlaw-9795	123	24	outcome	outcome	NOUN
taxlaw-9795	123	25	that	that	PRON
taxlaw-9795	123	26	follows	follow	VERB
taxlaw-9795	123	27	from	from	ADP
taxlaw-9795	123	28	making	make	VERB
taxlaw-9795	123	29	the	the	DET
taxlaw-9795	123	30	election	election	NOUN
taxlaw-9795	123	31	.	.	PUNCT
taxlaw-9795	124	1	this	this	DET
taxlaw-9795	124	2	part	part	NOUN
taxlaw-9795	124	3	will	will	AUX
taxlaw-9795	124	4	proceed	proceed	VERB
taxlaw-9795	124	5	by	by	ADP
taxlaw-9795	124	6	describing	describe	VERB
taxlaw-9795	124	7	,	,	PUNCT
taxlaw-9795	124	8	in	in	ADP
taxlaw-9795	124	9	more	more	ADJ
taxlaw-9795	124	10	detail	detail	NOUN
taxlaw-9795	124	11	,	,	PUNCT
taxlaw-9795	124	12	examples	example	NOUN
taxlaw-9795	124	13	of	of	ADP
taxlaw-9795	124	14	protective	protective	ADJ
taxlaw-9795	124	15	tax	tax	NOUN
taxlaw-9795	124	16	elections	election	NOUN
taxlaw-9795	124	17	.	.	PUNCT
taxlaw-9795	125	1	it	it	PRON
taxlaw-9795	125	2	is	be	AUX
taxlaw-9795	125	3	worth	worth	ADJ
taxlaw-9795	125	4	noting	note	VERB
taxlaw-9795	125	5	that	that	SCONJ
taxlaw-9795	125	6	the	the	DET
taxlaw-9795	125	7	examples	example	NOUN
taxlaw-9795	125	8	described	describe	VERB
taxlaw-9795	125	9	below	below	ADV
taxlaw-9795	125	10	are	be	AUX
taxlaw-9795	125	11	by	by	ADP
taxlaw-9795	125	12	no	no	DET
taxlaw-9795	125	13	means	means	NOUN
taxlaw-9795	125	14	the	the	DET
taxlaw-9795	125	15	only	only	ADJ
taxlaw-9795	125	16	examples	example	NOUN
taxlaw-9795	125	17	of	of	ADP
taxlaw-9795	125	18	protective	protective	ADJ
taxlaw-9795	125	19	tax	tax	NOUN
taxlaw-9795	125	20	elections.25	elections.25	NOUN
taxlaw-9795	125	21	while	while	SCONJ
taxlaw-9795	125	22	the	the	DET
taxlaw-9795	125	23	remainder	remainder	NOUN
taxlaw-9795	125	24	of	of	ADP
taxlaw-9795	125	25	this	this	DET
taxlaw-9795	125	26	article	article	NOUN
taxlaw-9795	125	27	will	will	AUX
taxlaw-9795	125	28	focus	focus	VERB
taxlaw-9795	125	29	on	on	ADP
taxlaw-9795	125	30	favorable	favorable	ADJ
taxlaw-9795	125	31	fallback	fallback	NOUN
taxlaw-9795	125	32	protective	protective	ADJ
taxlaw-9795	125	33	tax	tax	NOUN
taxlaw-9795	125	34	elections	election	NOUN
taxlaw-9795	125	35	,	,	PUNCT
taxlaw-9795	125	36	this	this	DET
taxlaw-9795	125	37	part	part	NOUN
taxlaw-9795	125	38	will	will	AUX
taxlaw-9795	125	39	also	also	ADV
taxlaw-9795	125	40	briefly	briefly	ADV
taxlaw-9795	125	41	provide	provide	VERB
taxlaw-9795	125	42	examples	example	NOUN
taxlaw-9795	125	43	of	of	ADP
taxlaw-9795	125	44	belt	belt	NOUN
taxlaw-9795	125	45	and	and	CCONJ
taxlaw-9795	125	46	suspenders	suspender	VERB
taxlaw-9795	125	47	protective	protective	ADJ
taxlaw-9795	125	48	tax	tax	NOUN
taxlaw-9795	125	49	elections	election	NOUN
taxlaw-9795	125	50	because	because	SCONJ
taxlaw-9795	125	51	they	they	PRON
taxlaw-9795	125	52	provide	provide	VERB
taxlaw-9795	125	53	a	a	DET
taxlaw-9795	125	54	useful	useful	ADJ
taxlaw-9795	125	55	point	point	NOUN
taxlaw-9795	125	56	of	of	ADP
taxlaw-9795	125	57	contrast	contrast	NOUN
taxlaw-9795	125	58	to	to	PART
taxlaw-9795	125	59	help	help	AUX
taxlaw-9795	125	60	clarify	clarify	VERB
taxlaw-9795	125	61	the	the	DET
taxlaw-9795	125	62	contours	contours	NOUN
taxlaw-9795	125	63	of	of	ADP
taxlaw-9795	125	64	elections	election	NOUN
taxlaw-9795	125	65	that	that	PRON
taxlaw-9795	125	66	belong	belong	VERB
taxlaw-9795	125	67	in	in	ADP
taxlaw-9795	125	68	the	the	DET
taxlaw-9795	125	69	favorable	favorable	ADJ
taxlaw-9795	125	70	fallback	fallback	NOUN
taxlaw-9795	125	71	protective	protective	ADJ
taxlaw-9795	125	72	tax	tax	NOUN
taxlaw-9795	125	73	election	election	NOUN
taxlaw-9795	125	74	category	category	NOUN
taxlaw-9795	125	75	.	.	PUNCT
taxlaw-9795	126	1	24	24	NUM
taxlaw-9795	126	2	for	for	ADP
taxlaw-9795	126	3	further	further	ADJ
taxlaw-9795	126	4	discussion	discussion	NOUN
taxlaw-9795	126	5	,	,	PUNCT
taxlaw-9795	126	6	see	see	VERB
taxlaw-9795	126	7	infra	infra	NOUN
taxlaw-9795	126	8	part	part	NOUN
taxlaw-9795	126	9	i.b	i.b	PROPN
taxlaw-9795	126	10	.	.	PROPN
taxlaw-9795	126	11	25	25	NUM
taxlaw-9795	126	12	other	other	ADJ
taxlaw-9795	126	13	examples	example	NOUN
taxlaw-9795	126	14	abound	abound	VERB
taxlaw-9795	126	15	.	.	PUNCT
taxlaw-9795	127	1	for	for	ADP
taxlaw-9795	127	2	instance	instance	NOUN
taxlaw-9795	127	3	,	,	PUNCT
taxlaw-9795	127	4	a	a	DET
taxlaw-9795	127	5	protective	protective	ADJ
taxlaw-9795	127	6	entity	entity	NOUN
taxlaw-9795	127	7	classification	classification	NOUN
taxlaw-9795	127	8	election	election	NOUN
taxlaw-9795	127	9	might	might	AUX
taxlaw-9795	127	10	be	be	AUX
taxlaw-9795	127	11	filed	file	VERB
taxlaw-9795	127	12	by	by	ADP
taxlaw-9795	127	13	the	the	DET
taxlaw-9795	127	14	beneficiaries	beneficiary	NOUN
taxlaw-9795	127	15	of	of	ADP
taxlaw-9795	127	16	a	a	DET
taxlaw-9795	127	17	trust	trust	NOUN
taxlaw-9795	127	18	who	who	PRON
taxlaw-9795	127	19	believe	believe	VERB
taxlaw-9795	127	20	it	it	PRON
taxlaw-9795	127	21	constitutes	constitute	VERB
taxlaw-9795	127	22	an	an	DET
taxlaw-9795	127	23	ordinary	ordinary	ADJ
taxlaw-9795	127	24	trust	trust	NOUN
taxlaw-9795	127	25	but	but	CCONJ
taxlaw-9795	127	26	want	want	VERB
taxlaw-9795	127	27	to	to	PART
taxlaw-9795	127	28	make	make	VERB
taxlaw-9795	127	29	a	a	DET
taxlaw-9795	127	30	protective	protective	ADJ
taxlaw-9795	127	31	filing	filing	NOUN
taxlaw-9795	127	32	to	to	PART
taxlaw-9795	127	33	select	select	VERB
taxlaw-9795	127	34	its	its	PRON
taxlaw-9795	127	35	classification	classification	NOUN
taxlaw-9795	127	36	in	in	ADP
taxlaw-9795	127	37	case	case	NOUN
taxlaw-9795	127	38	it	it	PRON
taxlaw-9795	127	39	is	be	AUX
taxlaw-9795	127	40	considered	consider	VERB
taxlaw-9795	127	41	to	to	PART
taxlaw-9795	127	42	be	be	AUX
taxlaw-9795	127	43	a	a	DET
taxlaw-9795	127	44	business	business	NOUN
taxlaw-9795	127	45	entity	entity	NOUN
taxlaw-9795	127	46	.	.	PUNCT
taxlaw-9795	128	1	see	see	VERB
taxlaw-9795	128	2	,	,	PUNCT
taxlaw-9795	128	3	e.g.	e.g.	ADV
taxlaw-9795	128	4	,	,	PUNCT
taxlaw-9795	128	5	bishop	bishop	PROPN
taxlaw-9795	128	6	&	&	CCONJ
taxlaw-9795	128	7	kleinberger	kleinberger	PROPN
taxlaw-9795	128	8	,	,	PUNCT
taxlaw-9795	128	9	supra	supra	PROPN
taxlaw-9795	128	10	note	note	NOUN
taxlaw-9795	128	11	14	14	NUM
taxlaw-9795	128	12	.	.	PUNCT
taxlaw-9795	129	1	as	as	ADP
taxlaw-9795	129	2	another	another	DET
taxlaw-9795	129	3	example	example	NOUN
taxlaw-9795	129	4	,	,	PUNCT
taxlaw-9795	129	5	in	in	ADP
taxlaw-9795	129	6	response	response	NOUN
taxlaw-9795	129	7	to	to	ADP
taxlaw-9795	129	8	the	the	DET
taxlaw-9795	129	9	2009	2009	NUM
taxlaw-9795	129	10	financial	financial	ADJ
taxlaw-9795	129	11	crisis	crisis	NOUN
taxlaw-9795	129	12	,	,	PUNCT
taxlaw-9795	129	13	congress	congress	PROPN
taxlaw-9795	129	14	enacted	enact	VERB
taxlaw-9795	129	15	code	code	NOUN
taxlaw-9795	129	16	section	section	NOUN
taxlaw-9795	129	17	108(i	108(i	PROPN
taxlaw-9795	129	18	)	)	PUNCT
taxlaw-9795	129	19	that	that	PRON
taxlaw-9795	129	20	allowed	allow	VERB
taxlaw-9795	129	21	taxpayers	taxpayer	NOUN
taxlaw-9795	129	22	to	to	PART
taxlaw-9795	129	23	elect	elect	VERB
taxlaw-9795	129	24	to	to	PART
taxlaw-9795	129	25	defer	defer	VERB
taxlaw-9795	129	26	cancellation	cancellation	NOUN
taxlaw-9795	129	27	of	of	ADP
taxlaw-9795	129	28	debt	debt	NOUN
taxlaw-9795	129	29	income	income	NOUN
taxlaw-9795	129	30	(	(	PUNCT
taxlaw-9795	129	31	“	"	PUNCT
taxlaw-9795	129	32	cod	cod	NOUN
taxlaw-9795	129	33	income	income	NOUN
taxlaw-9795	129	34	”	"	PUNCT
taxlaw-9795	129	35	)	)	PUNCT
taxlaw-9795	129	36	realized	realize	VERB
taxlaw-9795	129	37	in	in	ADP
taxlaw-9795	129	38	certain	certain	ADJ
taxlaw-9795	129	39	circumstances	circumstance	NOUN
taxlaw-9795	129	40	.	.	PUNCT
taxlaw-9795	130	1	the	the	DET
taxlaw-9795	130	2	irs	irs	PROPN
taxlaw-9795	130	3	issued	issue	VERB
taxlaw-9795	130	4	a	a	DET
taxlaw-9795	130	5	revenue	revenue	NOUN
taxlaw-9795	130	6	procedure	procedure	NOUN
taxlaw-9795	130	7	that	that	PRON
taxlaw-9795	130	8	allowed	allow	VERB
taxlaw-9795	130	9	taxpayers	taxpayer	NOUN
taxlaw-9795	130	10	to	to	PART
taxlaw-9795	130	11	file	file	VERB
taxlaw-9795	130	12	a	a	DET
taxlaw-9795	130	13	return	return	NOUN
taxlaw-9795	130	14	claiming	claim	VERB
taxlaw-9795	130	15	that	that	SCONJ
taxlaw-9795	130	16	the	the	DET
taxlaw-9795	130	17	reacquisition	reacquisition	NOUN
taxlaw-9795	130	18	of	of	ADP
taxlaw-9795	130	19	debt	debt	NOUN
taxlaw-9795	130	20	did	do	AUX
taxlaw-9795	130	21	not	not	PART
taxlaw-9795	130	22	result	result	VERB
taxlaw-9795	130	23	in	in	ADP
taxlaw-9795	130	24	cod	cod	NOUN
taxlaw-9795	130	25	income	income	NOUN
taxlaw-9795	130	26	and	and	CCONJ
taxlaw-9795	130	27	,	,	PUNCT
taxlaw-9795	130	28	at	at	ADP
taxlaw-9795	130	29	the	the	DET
taxlaw-9795	130	30	same	same	ADJ
taxlaw-9795	130	31	time	time	NOUN
taxlaw-9795	130	32	,	,	PUNCT
taxlaw-9795	130	33	file	file	VERB
taxlaw-9795	130	34	a	a	DET
taxlaw-9795	130	35	protective	protective	ADJ
taxlaw-9795	130	36	election	election	NOUN
taxlaw-9795	130	37	to	to	PART
taxlaw-9795	130	38	defer	defer	VERB
taxlaw-9795	130	39	inclusion	inclusion	NOUN
taxlaw-9795	130	40	in	in	ADP
taxlaw-9795	130	41	gross	gross	ADJ
taxlaw-9795	130	42	income	income	NOUN
taxlaw-9795	130	43	of	of	ADP
taxlaw-9795	130	44	the	the	DET
taxlaw-9795	130	45	cod	cod	NOUN
taxlaw-9795	130	46	income	income	NOUN
taxlaw-9795	130	47	in	in	ADP
taxlaw-9795	130	48	the	the	DET
taxlaw-9795	130	49	event	event	NOUN
taxlaw-9795	130	50	that	that	PRON
taxlaw-9795	130	51	the	the	DET
taxlaw-9795	130	52	irs	irs	PROPN
taxlaw-9795	130	53	determined	determine	VERB
taxlaw-9795	130	54	that	that	SCONJ
taxlaw-9795	130	55	the	the	DET
taxlaw-9795	130	56	taxpayer	taxpayer	NOUN
taxlaw-9795	130	57	had	have	AUX
taxlaw-9795	130	58	,	,	PUNCT
taxlaw-9795	130	59	in	in	ADP
taxlaw-9795	130	60	fact	fact	NOUN
taxlaw-9795	130	61	,	,	PUNCT
taxlaw-9795	130	62	realized	realize	VERB
taxlaw-9795	130	63	cod	cod	NOUN
taxlaw-9795	130	64	income	income	NOUN
taxlaw-9795	130	65	.	.	PUNCT
taxlaw-9795	131	1	rev	rev	PROPN
taxlaw-9795	131	2	.	.	PROPN
taxlaw-9795	131	3	proc	proc	PROPN
taxlaw-9795	131	4	.	.	PUNCT
taxlaw-9795	132	1	2009	2009	NUM
taxlaw-9795	132	2	-	-	SYM
taxlaw-9795	132	3	37	37	NUM
taxlaw-9795	132	4	,	,	PUNCT
taxlaw-9795	132	5	2009	2009	NUM
taxlaw-9795	132	6	-	-	SYM
taxlaw-9795	132	7	36	36	NUM
taxlaw-9795	132	8	i.r.b	i.r.b	NOUN
taxlaw-9795	132	9	.	.	PUNCT
taxlaw-9795	133	1	309	309	NUM
taxlaw-9795	133	2	.	.	PUNCT
taxlaw-9795	134	1	the	the	DET
taxlaw-9795	134	2	revenue	revenue	NOUN
taxlaw-9795	134	3	procedure	procedure	NOUN
taxlaw-9795	134	4	specified	specify	VERB
taxlaw-9795	134	5	that	that	SCONJ
taxlaw-9795	134	6	,	,	PUNCT
taxlaw-9795	134	7	if	if	SCONJ
taxlaw-9795	134	8	the	the	DET
taxlaw-9795	134	9	taxpayer	taxpayer	NOUN
taxlaw-9795	134	10	made	make	VERB
taxlaw-9795	134	11	such	such	DET
taxlaw-9795	134	12	a	a	DET
taxlaw-9795	134	13	protective	protective	ADJ
taxlaw-9795	134	14	election	election	NOUN
taxlaw-9795	134	15	,	,	PUNCT
taxlaw-9795	134	16	the	the	DET
taxlaw-9795	134	17	irs	irs	PROPN
taxlaw-9795	134	18	could	could	AUX
taxlaw-9795	134	19	subsequently	subsequently	ADV
taxlaw-9795	134	20	challenge	challenge	VERB
taxlaw-9795	134	21	the	the	DET
taxlaw-9795	134	22	taxpayer	taxpayer	NOUN
taxlaw-9795	134	23	’s	’s	PART
taxlaw-9795	134	24	failure	failure	NOUN
taxlaw-9795	134	25	to	to	PART
taxlaw-9795	134	26	include	include	VERB
taxlaw-9795	134	27	in	in	ADP
taxlaw-9795	134	28	income	income	NOUN
taxlaw-9795	134	29	the	the	DET
taxlaw-9795	134	30	cod	cod	NOUN
taxlaw-9795	134	31	income	income	NOUN
taxlaw-9795	134	32	even	even	ADV
taxlaw-9795	134	33	if	if	SCONJ
taxlaw-9795	134	34	the	the	DET
taxlaw-9795	134	35	statute	statute	NOUN
taxlaw-9795	134	36	of	of	ADP
taxlaw-9795	134	37	limitations	limitation	NOUN
taxlaw-9795	134	38	had	have	AUX
taxlaw-9795	134	39	expired	expire	VERB
taxlaw-9795	134	40	for	for	ADP
taxlaw-9795	134	41	the	the	DET
taxlaw-9795	134	42	year	year	NOUN
taxlaw-9795	134	43	when	when	SCONJ
taxlaw-9795	134	44	the	the	DET
taxlaw-9795	134	45	cod	cod	NOUN
taxlaw-9795	134	46	income	income	NOUN
taxlaw-9795	134	47	was	be	AUX
taxlaw-9795	134	48	realized	realize	VERB
taxlaw-9795	134	49	.	.	PUNCT
taxlaw-9795	135	1	i	i	PRON
taxlaw-9795	135	2	d.	d.	PROPN
taxlaw-9795	135	3	protective	protective	ADJ
taxlaw-9795	135	4	tax	tax	NOUN
taxlaw-9795	135	5	elections	election	NOUN
taxlaw-9795	135	6	under	under	ADP
taxlaw-9795	135	7	section	section	NOUN
taxlaw-9795	135	8	362(e)(2)(c	362(e)(2)(c	NUM
taxlaw-9795	135	9	)	)	PUNCT
taxlaw-9795	135	10	are	be	AUX
taxlaw-9795	135	11	also	also	ADV
taxlaw-9795	135	12	explicitly	explicitly	ADV
taxlaw-9795	135	13	authorized	authorize	VERB
taxlaw-9795	135	14	by	by	ADP
taxlaw-9795	135	15	the	the	DET
taxlaw-9795	135	16	treasury	treasury	PROPN
taxlaw-9795	135	17	regulations	regulation	NOUN
taxlaw-9795	135	18	.	.	PUNCT
taxlaw-9795	136	1	see	see	VERB
taxlaw-9795	136	2	treas	treas	PROPN
taxlaw-9795	136	3	.	.	PUNCT
taxlaw-9795	137	1	reg	reg	PROPN
taxlaw-9795	137	2	.	.	PUNCT
taxlaw-9795	138	1	§	§	PROPN
taxlaw-9795	138	2	1.362	1.362	NUM
taxlaw-9795	138	3	-	-	PUNCT
taxlaw-9795	138	4	4(d	4(d	NUM
taxlaw-9795	138	5	)	)	PUNCT
taxlaw-9795	138	6	.	.	PUNCT
taxlaw-9795	139	1	other	other	ADJ
taxlaw-9795	139	2	examples	example	NOUN
taxlaw-9795	139	3	include	include	VERB
taxlaw-9795	139	4	protective	protective	ADJ
taxlaw-9795	139	5	elections	election	NOUN
taxlaw-9795	139	6	under	under	ADP
taxlaw-9795	139	7	i.r.c	i.r.c	NOUN
taxlaw-9795	139	8	.	.	PUNCT
taxlaw-9795	140	1	§	§	PROPN
taxlaw-9795	140	2	761(a	761(a	PROPN
taxlaw-9795	140	3	)	)	PUNCT
taxlaw-9795	140	4	,	,	PUNCT
taxlaw-9795	140	5	protective	protective	ADJ
taxlaw-9795	140	6	§	§	PROPN
taxlaw-9795	140	7	83(b	83(b	NUM
taxlaw-9795	140	8	)	)	PUNCT
taxlaw-9795	140	9	elections	election	NOUN
taxlaw-9795	140	10	,	,	PUNCT
taxlaw-9795	140	11	the	the	DET
taxlaw-9795	140	12	protective	protective	ADJ
taxlaw-9795	140	13	election	election	NOUN
taxlaw-9795	140	14	allowed	allow	VERB
taxlaw-9795	140	15	by	by	ADP
taxlaw-9795	140	16	treas	treas	PROPN
taxlaw-9795	140	17	.	.	PUNCT
taxlaw-9795	141	1	reg	reg	PROPN
taxlaw-9795	141	2	.	.	PUNCT
taxlaw-9795	142	1	§	§	PROPN
taxlaw-9795	142	2	1.163(j)-9(b)(2)(ii	1.163(j)-9(b)(2)(ii	NUM
taxlaw-9795	142	3	)	)	PUNCT
taxlaw-9795	142	4	,	,	PUNCT
taxlaw-9795	142	5	and	and	CCONJ
taxlaw-9795	142	6	a	a	DET
taxlaw-9795	142	7	number	number	NOUN
taxlaw-9795	142	8	of	of	ADP
taxlaw-9795	142	9	examples	example	NOUN
taxlaw-9795	142	10	in	in	ADP
taxlaw-9795	142	11	the	the	DET
taxlaw-9795	142	12	gift	gift	NOUN
taxlaw-9795	142	13	and	and	CCONJ
taxlaw-9795	142	14	estate	estate	NOUN
taxlaw-9795	142	15	tax	tax	NOUN
taxlaw-9795	142	16	arena	arena	NOUN
taxlaw-9795	142	17	;	;	PUNCT
taxlaw-9795	142	18	just	just	ADV
taxlaw-9795	142	19	to	to	PART
taxlaw-9795	142	20	name	name	VERB
taxlaw-9795	142	21	a	a	DET
taxlaw-9795	142	22	few	few	ADJ
taxlaw-9795	142	23	.	.	PUNCT
taxlaw-9795	143	1	84	84	NUM
taxlaw-9795	143	2	columbia	columbia	PROPN
taxlaw-9795	143	3	journal	journal	PROPN
taxlaw-9795	143	4	of	of	ADP
taxlaw-9795	143	5	tax	tax	NOUN
taxlaw-9795	143	6	law	law	NOUN
taxlaw-9795	144	1	[	[	X
taxlaw-9795	144	2	vol	vol	NOUN
taxlaw-9795	144	3	:	:	PUNCT
taxlaw-9795	144	4	13:2	13:2	NUM
taxlaw-9795	144	5	a.	a.	NOUN
taxlaw-9795	144	6	example	example	NOUN
taxlaw-9795	144	7	of	of	ADP
taxlaw-9795	144	8	belt	belt	NOUN
taxlaw-9795	144	9	and	and	CCONJ
taxlaw-9795	144	10	suspenders	suspender	VERB
taxlaw-9795	144	11	protective	protective	ADJ
taxlaw-9795	144	12	tax	tax	NOUN
taxlaw-9795	144	13	election	election	NOUN
taxlaw-9795	144	14	–	–	PUNCT
taxlaw-9795	144	15	u.s	u.s	PROPN
taxlaw-9795	144	16	.	.	PROPN
taxlaw-9795	144	17	tax	tax	NOUN
taxlaw-9795	144	18	classification	classification	NOUN
taxlaw-9795	144	19	of	of	ADP
taxlaw-9795	144	20	entity	entity	NOUN
taxlaw-9795	144	21	formed	form	VERB
taxlaw-9795	144	22	outside	outside	ADP
taxlaw-9795	144	23	the	the	DET
taxlaw-9795	144	24	united	united	PROPN
taxlaw-9795	144	25	states	states	PROPN
taxlaw-9795	144	26	as	as	SCONJ
taxlaw-9795	144	27	discussed	discuss	VERB
taxlaw-9795	144	28	above	above	ADV
taxlaw-9795	144	29	,	,	PUNCT
taxlaw-9795	144	30	belt	belt	NOUN
taxlaw-9795	144	31	and	and	CCONJ
taxlaw-9795	144	32	suspenders	suspender	VERB
taxlaw-9795	144	33	protective	protective	ADJ
taxlaw-9795	144	34	tax	tax	NOUN
taxlaw-9795	144	35	elections	election	NOUN
taxlaw-9795	144	36	are	be	AUX
taxlaw-9795	144	37	used	use	VERB
taxlaw-9795	144	38	merely	merely	ADV
taxlaw-9795	144	39	to	to	PART
taxlaw-9795	144	40	assure	assure	VERB
taxlaw-9795	144	41	the	the	DET
taxlaw-9795	144	42	taxpayer	taxpayer	NOUN
taxlaw-9795	144	43	of	of	ADP
taxlaw-9795	144	44	obtaining	obtain	VERB
taxlaw-9795	144	45	the	the	DET
taxlaw-9795	144	46	tax	tax	NOUN
taxlaw-9795	144	47	outcome	outcome	NOUN
taxlaw-9795	144	48	that	that	SCONJ
taxlaw-9795	144	49	the	the	DET
taxlaw-9795	144	50	taxpayer	taxpayer	NOUN
taxlaw-9795	144	51	intends	intend	VERB
taxlaw-9795	144	52	to	to	PART
taxlaw-9795	144	53	claim	claim	VERB
taxlaw-9795	144	54	in	in	ADP
taxlaw-9795	144	55	all	all	DET
taxlaw-9795	144	56	events	event	NOUN
taxlaw-9795	144	57	.	.	PUNCT
taxlaw-9795	145	1	as	as	ADP
taxlaw-9795	145	2	an	an	DET
taxlaw-9795	145	3	example	example	NOUN
taxlaw-9795	145	4	,	,	PUNCT
taxlaw-9795	145	5	consider	consider	VERB
taxlaw-9795	145	6	a	a	DET
taxlaw-9795	145	7	group	group	NOUN
taxlaw-9795	145	8	of	of	ADP
taxlaw-9795	145	9	taxpayers	taxpayer	NOUN
taxlaw-9795	145	10	who	who	PRON
taxlaw-9795	145	11	form	form	VERB
taxlaw-9795	145	12	a	a	DET
taxlaw-9795	145	13	business	business	NOUN
taxlaw-9795	145	14	entity	entity	NOUN
taxlaw-9795	145	15	outside	outside	ADP
taxlaw-9795	145	16	of	of	ADP
taxlaw-9795	145	17	the	the	DET
taxlaw-9795	145	18	united	united	PROPN
taxlaw-9795	145	19	states	states	PROPN
taxlaw-9795	145	20	and	and	CCONJ
taxlaw-9795	145	21	assume	assume	VERB
taxlaw-9795	145	22	it	it	PRON
taxlaw-9795	145	23	is	be	AUX
taxlaw-9795	145	24	not	not	PART
taxlaw-9795	145	25	a	a	DET
taxlaw-9795	145	26	type	type	NOUN
taxlaw-9795	145	27	of	of	ADP
taxlaw-9795	145	28	business	business	NOUN
taxlaw-9795	145	29	entity	entity	NOUN
taxlaw-9795	145	30	that	that	PRON
taxlaw-9795	145	31	is	be	AUX
taxlaw-9795	145	32	required	require	VERB
taxlaw-9795	145	33	to	to	PART
taxlaw-9795	145	34	be	be	AUX
taxlaw-9795	145	35	treated	treat	VERB
taxlaw-9795	145	36	as	as	ADP
taxlaw-9795	145	37	a	a	DET
taxlaw-9795	145	38	corporation	corporation	NOUN
taxlaw-9795	145	39	for	for	ADP
taxlaw-9795	145	40	u.s	u.s	PROPN
taxlaw-9795	145	41	.	.	PROPN
taxlaw-9795	145	42	tax	tax	NOUN
taxlaw-9795	145	43	purposes.26	purposes.26	PROPN
taxlaw-9795	145	44	imagine	imagine	VERB
taxlaw-9795	145	45	the	the	DET
taxlaw-9795	145	46	owners	owner	NOUN
taxlaw-9795	145	47	of	of	ADP
taxlaw-9795	145	48	the	the	DET
taxlaw-9795	145	49	business	business	NOUN
taxlaw-9795	145	50	entity	entity	NOUN
taxlaw-9795	145	51	have	have	AUX
taxlaw-9795	145	52	decided	decide	VERB
taxlaw-9795	145	53	that	that	SCONJ
taxlaw-9795	145	54	they	they	PRON
taxlaw-9795	145	55	want	want	VERB
taxlaw-9795	145	56	to	to	PART
taxlaw-9795	145	57	treat	treat	VERB
taxlaw-9795	145	58	the	the	DET
taxlaw-9795	145	59	entity	entity	NOUN
taxlaw-9795	145	60	as	as	ADP
taxlaw-9795	145	61	a	a	DET
taxlaw-9795	145	62	corporation	corporation	NOUN
taxlaw-9795	145	63	for	for	ADP
taxlaw-9795	145	64	u.s	u.s	PROPN
taxlaw-9795	145	65	.	.	PROPN
taxlaw-9795	145	66	tax	tax	NOUN
taxlaw-9795	145	67	purposes	purpose	NOUN
taxlaw-9795	145	68	.	.	PUNCT
taxlaw-9795	146	1	if	if	SCONJ
taxlaw-9795	146	2	no	no	DET
taxlaw-9795	146	3	election	election	NOUN
taxlaw-9795	146	4	is	be	AUX
taxlaw-9795	146	5	filed	file	VERB
taxlaw-9795	146	6	with	with	ADP
taxlaw-9795	146	7	respect	respect	NOUN
taxlaw-9795	146	8	to	to	ADP
taxlaw-9795	146	9	the	the	DET
taxlaw-9795	146	10	entity	entity	NOUN
taxlaw-9795	146	11	,	,	PUNCT
taxlaw-9795	146	12	then	then	ADV
taxlaw-9795	146	13	it	it	PRON
taxlaw-9795	146	14	will	will	AUX
taxlaw-9795	146	15	be	be	AUX
taxlaw-9795	146	16	treated	treat	VERB
taxlaw-9795	146	17	as	as	ADP
taxlaw-9795	146	18	a	a	DET
taxlaw-9795	146	19	partnership	partnership	NOUN
taxlaw-9795	146	20	for	for	ADP
taxlaw-9795	146	21	u.s	u.s	PROPN
taxlaw-9795	146	22	.	.	PROPN
taxlaw-9795	146	23	tax	tax	NOUN
taxlaw-9795	146	24	purposes	purpose	NOUN
taxlaw-9795	146	25	if	if	SCONJ
taxlaw-9795	146	26	it	it	PRON
taxlaw-9795	146	27	is	be	AUX
taxlaw-9795	146	28	not	not	PART
taxlaw-9795	146	29	the	the	DET
taxlaw-9795	146	30	case	case	NOUN
taxlaw-9795	146	31	that	that	SCONJ
taxlaw-9795	146	32	all	all	DET
taxlaw-9795	146	33	owners	owner	NOUN
taxlaw-9795	146	34	of	of	ADP
taxlaw-9795	146	35	the	the	DET
taxlaw-9795	146	36	entity	entity	NOUN
taxlaw-9795	146	37	have	have	AUX
taxlaw-9795	146	38	limited	limit	VERB
taxlaw-9795	146	39	liability.27	liability.27	NOUN
taxlaw-9795	146	40	in	in	ADP
taxlaw-9795	146	41	that	that	DET
taxlaw-9795	146	42	case	case	NOUN
taxlaw-9795	146	43	,	,	PUNCT
taxlaw-9795	146	44	filing	file	VERB
taxlaw-9795	146	45	an	an	DET
taxlaw-9795	146	46	election	election	NOUN
taxlaw-9795	146	47	is	be	AUX
taxlaw-9795	146	48	necessary	necessary	ADJ
taxlaw-9795	146	49	to	to	PART
taxlaw-9795	146	50	obtain	obtain	VERB
taxlaw-9795	146	51	the	the	DET
taxlaw-9795	146	52	tax	tax	NOUN
taxlaw-9795	146	53	classification	classification	NOUN
taxlaw-9795	146	54	of	of	ADP
taxlaw-9795	146	55	corporation	corporation	NOUN
taxlaw-9795	146	56	.	.	PUNCT
taxlaw-9795	147	1	by	by	ADP
taxlaw-9795	147	2	contrast	contrast	NOUN
taxlaw-9795	147	3	,	,	PUNCT
taxlaw-9795	147	4	if	if	SCONJ
taxlaw-9795	147	5	all	all	DET
taxlaw-9795	147	6	the	the	DET
taxlaw-9795	147	7	owners	owner	NOUN
taxlaw-9795	147	8	have	have	VERB
taxlaw-9795	147	9	limited	limit	VERB
taxlaw-9795	147	10	liability	liability	NOUN
taxlaw-9795	147	11	,	,	PUNCT
taxlaw-9795	147	12	then	then	ADV
taxlaw-9795	147	13	the	the	DET
taxlaw-9795	147	14	entity	entity	NOUN
taxlaw-9795	147	15	will	will	AUX
taxlaw-9795	147	16	be	be	AUX
taxlaw-9795	147	17	treated	treat	VERB
taxlaw-9795	147	18	as	as	ADP
taxlaw-9795	147	19	a	a	DET
taxlaw-9795	147	20	corporation	corporation	NOUN
taxlaw-9795	147	21	for	for	ADP
taxlaw-9795	147	22	u.s	u.s	PROPN
taxlaw-9795	147	23	.	.	PROPN
taxlaw-9795	147	24	tax	tax	NOUN
taxlaw-9795	147	25	purposes	purpose	NOUN
taxlaw-9795	147	26	unless	unless	SCONJ
taxlaw-9795	147	27	a	a	DET
taxlaw-9795	147	28	contrary	contrary	ADJ
taxlaw-9795	147	29	election	election	NOUN
taxlaw-9795	147	30	is	be	AUX
taxlaw-9795	147	31	filed.28	filed.28	NOUN
taxlaw-9795	147	32	in	in	ADP
taxlaw-9795	147	33	that	that	DET
taxlaw-9795	147	34	case	case	NOUN
taxlaw-9795	147	35	,	,	PUNCT
taxlaw-9795	147	36	filing	file	VERB
taxlaw-9795	147	37	an	an	DET
taxlaw-9795	147	38	election	election	NOUN
taxlaw-9795	147	39	would	would	AUX
taxlaw-9795	147	40	not	not	PART
taxlaw-9795	147	41	be	be	AUX
taxlaw-9795	147	42	required	require	VERB
taxlaw-9795	147	43	to	to	PART
taxlaw-9795	147	44	obtain	obtain	VERB
taxlaw-9795	147	45	their	their	PRON
taxlaw-9795	147	46	desired	desire	VERB
taxlaw-9795	147	47	tax	tax	NOUN
taxlaw-9795	147	48	treatment	treatment	NOUN
taxlaw-9795	147	49	.	.	PUNCT
taxlaw-9795	148	1	if	if	SCONJ
taxlaw-9795	148	2	the	the	DET
taxlaw-9795	148	3	owners	owner	NOUN
taxlaw-9795	148	4	are	be	AUX
taxlaw-9795	148	5	not	not	PART
taxlaw-9795	148	6	entirely	entirely	ADV
taxlaw-9795	148	7	certain	certain	ADJ
taxlaw-9795	148	8	about	about	ADP
taxlaw-9795	148	9	whether	whether	SCONJ
taxlaw-9795	148	10	the	the	DET
taxlaw-9795	148	11	law	law	NOUN
taxlaw-9795	148	12	of	of	ADP
taxlaw-9795	148	13	the	the	DET
taxlaw-9795	148	14	jurisdiction	jurisdiction	NOUN
taxlaw-9795	148	15	in	in	ADP
taxlaw-9795	148	16	which	which	PRON
taxlaw-9795	148	17	the	the	DET
taxlaw-9795	148	18	entity	entity	NOUN
taxlaw-9795	148	19	is	be	AUX
taxlaw-9795	148	20	formed	form	VERB
taxlaw-9795	148	21	provides	provide	VERB
taxlaw-9795	148	22	limited	limited	ADJ
taxlaw-9795	148	23	liability	liability	NOUN
taxlaw-9795	148	24	to	to	ADP
taxlaw-9795	148	25	all	all	DET
taxlaw-9795	148	26	owners	owner	NOUN
taxlaw-9795	148	27	within	within	ADP
taxlaw-9795	148	28	the	the	DET
taxlaw-9795	148	29	meaning	meaning	NOUN
taxlaw-9795	148	30	of	of	ADP
taxlaw-9795	148	31	the	the	DET
taxlaw-9795	148	32	treasury	treasury	NOUN
taxlaw-9795	148	33	regulations	regulation	NOUN
taxlaw-9795	148	34	,	,	PUNCT
taxlaw-9795	148	35	they	they	PRON
taxlaw-9795	148	36	may	may	AUX
taxlaw-9795	148	37	opt	opt	VERB
taxlaw-9795	148	38	to	to	PART
taxlaw-9795	148	39	file	file	VERB
taxlaw-9795	148	40	a	a	DET
taxlaw-9795	148	41	protective	protective	ADJ
taxlaw-9795	148	42	tax	tax	NOUN
taxlaw-9795	148	43	election	election	NOUN
taxlaw-9795	148	44	to	to	PART
taxlaw-9795	148	45	treat	treat	VERB
taxlaw-9795	148	46	the	the	DET
taxlaw-9795	148	47	entity	entity	NOUN
taxlaw-9795	148	48	as	as	ADP
taxlaw-9795	148	49	a	a	DET
taxlaw-9795	148	50	corporation	corporation	NOUN
taxlaw-9795	148	51	for	for	ADP
taxlaw-9795	148	52	u.s	u.s	PROPN
taxlaw-9795	148	53	.	.	PROPN
taxlaw-9795	148	54	tax	tax	NOUN
taxlaw-9795	148	55	purposes.29	purposes.29	NOUN
taxlaw-9795	148	56	the	the	DET
taxlaw-9795	148	57	election	election	NOUN
taxlaw-9795	148	58	is	be	AUX
taxlaw-9795	148	59	protective	protective	ADJ
taxlaw-9795	148	60	because	because	SCONJ
taxlaw-9795	148	61	it	it	PRON
taxlaw-9795	148	62	is	be	AUX
taxlaw-9795	148	63	possible	possible	ADJ
taxlaw-9795	148	64	that	that	SCONJ
taxlaw-9795	148	65	it	it	PRON
taxlaw-9795	148	66	is	be	AUX
taxlaw-9795	148	67	not	not	PART
taxlaw-9795	148	68	necessary	necessary	ADJ
taxlaw-9795	148	69	(	(	PUNCT
taxlaw-9795	148	70	if	if	SCONJ
taxlaw-9795	148	71	it	it	PRON
taxlaw-9795	148	72	is	be	AUX
taxlaw-9795	148	73	the	the	DET
taxlaw-9795	148	74	case	case	NOUN
taxlaw-9795	148	75	that	that	SCONJ
taxlaw-9795	148	76	all	all	DET
taxlaw-9795	148	77	owners	owner	NOUN
taxlaw-9795	148	78	have	have	VERB
taxlaw-9795	148	79	limited	limit	VERB
taxlaw-9795	148	80	liability	liability	NOUN
taxlaw-9795	148	81	)	)	PUNCT
taxlaw-9795	148	82	.	.	PUNCT
taxlaw-9795	149	1	the	the	DET
taxlaw-9795	149	2	ability	ability	NOUN
taxlaw-9795	149	3	to	to	PART
taxlaw-9795	149	4	file	file	VERB
taxlaw-9795	149	5	protective	protective	ADJ
taxlaw-9795	149	6	tax	tax	NOUN
taxlaw-9795	149	7	elections	election	NOUN
taxlaw-9795	149	8	in	in	ADP
taxlaw-9795	149	9	this	this	DET
taxlaw-9795	149	10	context	context	NOUN
taxlaw-9795	149	11	is	be	AUX
taxlaw-9795	149	12	not	not	PART
taxlaw-9795	149	13	explicitly	explicitly	ADV
taxlaw-9795	149	14	addressed	address	VERB
taxlaw-9795	149	15	by	by	ADP
taxlaw-9795	149	16	the	the	DET
taxlaw-9795	149	17	treasury	treasury	PROPN
taxlaw-9795	149	18	regulations	regulation	NOUN
taxlaw-9795	149	19	,	,	PUNCT
taxlaw-9795	149	20	but	but	CCONJ
taxlaw-9795	149	21	the	the	DET
taxlaw-9795	149	22	preamble	preamble	NOUN
taxlaw-9795	149	23	to	to	ADP
taxlaw-9795	149	24	the	the	DET
taxlaw-9795	149	25	regulations	regulation	NOUN
taxlaw-9795	149	26	regarding	regard	VERB
taxlaw-9795	149	27	entity	entity	NOUN
taxlaw-9795	149	28	classification	classification	NOUN
taxlaw-9795	149	29	do	do	VERB
taxlaw-9795	149	30	state	state	NOUN
taxlaw-9795	149	31	that	that	SCONJ
taxlaw-9795	149	32	protective	protective	ADJ
taxlaw-9795	149	33	entity	entity	NOUN
taxlaw-9795	149	34	classification	classification	NOUN
taxlaw-9795	149	35	elections	election	NOUN
taxlaw-9795	149	36	are	be	AUX
taxlaw-9795	149	37	not	not	PART
taxlaw-9795	149	38	prohibited.30	prohibited.30	VERB
taxlaw-9795	149	39	in	in	ADP
taxlaw-9795	149	40	this	this	DET
taxlaw-9795	149	41	example	example	NOUN
taxlaw-9795	149	42	,	,	PUNCT
taxlaw-9795	149	43	the	the	DET
taxlaw-9795	149	44	owners	owner	NOUN
taxlaw-9795	149	45	consistently	consistently	ADV
taxlaw-9795	149	46	intend	intend	VERB
taxlaw-9795	149	47	to	to	PART
taxlaw-9795	149	48	treat	treat	VERB
taxlaw-9795	149	49	the	the	DET
taxlaw-9795	149	50	entity	entity	NOUN
taxlaw-9795	149	51	as	as	ADP
taxlaw-9795	149	52	a	a	DET
taxlaw-9795	149	53	corporation	corporation	NOUN
taxlaw-9795	149	54	for	for	ADP
taxlaw-9795	149	55	u.s	u.s	PROPN
taxlaw-9795	149	56	.	.	PROPN
taxlaw-9795	149	57	tax	tax	NOUN
taxlaw-9795	149	58	purposes	purpose	NOUN
taxlaw-9795	149	59	,	,	PUNCT
taxlaw-9795	149	60	and	and	CCONJ
taxlaw-9795	149	61	the	the	DET
taxlaw-9795	149	62	role	role	NOUN
taxlaw-9795	149	63	of	of	ADP
taxlaw-9795	149	64	the	the	DET
taxlaw-9795	149	65	protective	protective	ADJ
taxlaw-9795	149	66	tax	tax	NOUN
taxlaw-9795	149	67	election	election	NOUN
taxlaw-9795	149	68	is	be	AUX
taxlaw-9795	149	69	merely	merely	ADV
taxlaw-9795	149	70	to	to	PART
taxlaw-9795	149	71	ensure	ensure	VERB
taxlaw-9795	149	72	that	that	SCONJ
taxlaw-9795	149	73	they	they	PRON
taxlaw-9795	149	74	obtain	obtain	VERB
taxlaw-9795	149	75	that	that	DET
taxlaw-9795	149	76	tax	tax	NOUN
taxlaw-9795	149	77	treatment	treatment	NOUN
taxlaw-9795	149	78	.	.	PUNCT
taxlaw-9795	150	1	filing	file	VERB
taxlaw-9795	150	2	the	the	DET
taxlaw-9795	150	3	protective	protective	ADJ
taxlaw-9795	150	4	tax	tax	NOUN
taxlaw-9795	150	5	election	election	NOUN
taxlaw-9795	150	6	obviates	obviate	VERB
taxlaw-9795	150	7	the	the	DET
taxlaw-9795	150	8	need	need	NOUN
taxlaw-9795	150	9	to	to	PART
taxlaw-9795	150	10	make	make	VERB
taxlaw-9795	150	11	a	a	DET
taxlaw-9795	150	12	more	more	ADV
taxlaw-9795	150	13	certain	certain	ADJ
taxlaw-9795	150	14	determination	determination	NOUN
taxlaw-9795	150	15	of	of	ADP
taxlaw-9795	150	16	what	what	PRON
taxlaw-9795	150	17	the	the	DET
taxlaw-9795	150	18	entity	entity	NOUN
taxlaw-9795	150	19	’s	’s	PART
taxlaw-9795	150	20	classification	classification	NOUN
taxlaw-9795	150	21	would	would	AUX
taxlaw-9795	150	22	be	be	AUX
taxlaw-9795	150	23	in	in	ADP
taxlaw-9795	150	24	the	the	DET
taxlaw-9795	150	25	absence	absence	NOUN
taxlaw-9795	150	26	of	of	ADP
taxlaw-9795	150	27	an	an	DET
taxlaw-9795	150	28	election	election	NOUN
taxlaw-9795	150	29	,	,	PUNCT
taxlaw-9795	150	30	which	which	PRON
taxlaw-9795	150	31	could	could	AUX
taxlaw-9795	150	32	likely	likely	ADV
taxlaw-9795	150	33	be	be	AUX
taxlaw-9795	150	34	a	a	DET
taxlaw-9795	150	35	more	more	ADV
taxlaw-9795	150	36	costly	costly	ADJ
taxlaw-9795	150	37	endeavor	endeavor	NOUN
taxlaw-9795	150	38	than	than	ADP
taxlaw-9795	150	39	simply	simply	ADV
taxlaw-9795	150	40	filing	file	VERB
taxlaw-9795	150	41	the	the	DET
taxlaw-9795	150	42	election.31	election.31	NOUN
taxlaw-9795	150	43	26	26	NUM
taxlaw-9795	150	44	for	for	ADP
taxlaw-9795	150	45	a	a	DET
taxlaw-9795	150	46	description	description	NOUN
taxlaw-9795	150	47	of	of	ADP
taxlaw-9795	150	48	entities	entity	NOUN
taxlaw-9795	150	49	that	that	PRON
taxlaw-9795	150	50	are	be	AUX
taxlaw-9795	150	51	automatically	automatically	ADV
taxlaw-9795	150	52	treated	treat	VERB
taxlaw-9795	150	53	as	as	ADP
taxlaw-9795	150	54	corporations	corporation	NOUN
taxlaw-9795	150	55	,	,	PUNCT
taxlaw-9795	150	56	see	see	VERB
taxlaw-9795	150	57	treas	treas	PROPN
taxlaw-9795	150	58	.	.	PUNCT
taxlaw-9795	151	1	reg	reg	PROPN
taxlaw-9795	151	2	.	.	PUNCT
taxlaw-9795	152	1	§	§	PROPN
taxlaw-9795	152	2	§	§	ADJ
taxlaw-9795	152	3	301.7701	301.7701	NUM
taxlaw-9795	152	4	-	-	SYM
taxlaw-9795	152	5	2(b)(1	2(b)(1	NUM
taxlaw-9795	152	6	)	)	PUNCT
taxlaw-9795	152	7	&	&	CCONJ
taxlaw-9795	152	8	(	(	PUNCT
taxlaw-9795	152	9	3)-(8	3)-(8	NUM
taxlaw-9795	152	10	)	)	PUNCT
taxlaw-9795	152	11	.	.	PUNCT
taxlaw-9795	153	1	27	27	NUM
taxlaw-9795	153	2	treas	trea	NOUN
taxlaw-9795	153	3	.	.	PUNCT
taxlaw-9795	154	1	reg	reg	PROPN
taxlaw-9795	154	2	.	.	PUNCT
taxlaw-9795	155	1	§	§	PROPN
taxlaw-9795	155	2	301.7701	301.7701	NUM
taxlaw-9795	155	3	-	-	SYM
taxlaw-9795	155	4	3(b)(2	3(b)(2	NUM
taxlaw-9795	155	5	)	)	PUNCT
taxlaw-9795	155	6	.	.	PUNCT
taxlaw-9795	156	1	28	28	NUM
taxlaw-9795	156	2	treas	trea	NOUN
taxlaw-9795	156	3	.	.	PUNCT
taxlaw-9795	157	1	reg	reg	PROPN
taxlaw-9795	157	2	.	.	PUNCT
taxlaw-9795	158	1	§	§	PROPN
taxlaw-9795	158	2	301.7701	301.7701	NUM
taxlaw-9795	158	3	-	-	SYM
taxlaw-9795	158	4	3(b)(2	3(b)(2	NUM
taxlaw-9795	158	5	)	)	PUNCT
taxlaw-9795	158	6	.	.	PUNCT
taxlaw-9795	159	1	29	29	NUM
taxlaw-9795	159	2	see	see	VERB
taxlaw-9795	159	3	,	,	PUNCT
taxlaw-9795	159	4	e.g.	e.g.	ADV
taxlaw-9795	159	5	,	,	PUNCT
taxlaw-9795	159	6	field	field	NOUN
taxlaw-9795	159	7	,	,	PUNCT
taxlaw-9795	159	8	check	check	NOUN
taxlaw-9795	159	9	-	-	PUNCT
taxlaw-9795	159	10	the	the	DET
taxlaw-9795	159	11	-	-	PUNCT
taxlaw-9795	159	12	box	box	NOUN
taxlaw-9795	159	13	,	,	PUNCT
taxlaw-9795	159	14	supra	supra	PROPN
taxlaw-9795	159	15	note	note	PROPN
taxlaw-9795	159	16	10	10	NUM
taxlaw-9795	159	17	,	,	PUNCT
taxlaw-9795	159	18	at	at	ADP
taxlaw-9795	159	19	472	472	NUM
taxlaw-9795	159	20	(	(	PUNCT
taxlaw-9795	159	21	describing	describe	VERB
taxlaw-9795	159	22	the	the	DET
taxlaw-9795	159	23	use	use	NOUN
taxlaw-9795	159	24	of	of	ADP
taxlaw-9795	159	25	protective	protective	ADJ
taxlaw-9795	159	26	entity	entity	NOUN
taxlaw-9795	159	27	classification	classification	NOUN
taxlaw-9795	159	28	elections	election	NOUN
taxlaw-9795	159	29	in	in	ADP
taxlaw-9795	159	30	the	the	DET
taxlaw-9795	159	31	context	context	NOUN
taxlaw-9795	159	32	of	of	ADP
taxlaw-9795	159	33	non	non	ADJ
taxlaw-9795	159	34	-	-	ADJ
taxlaw-9795	159	35	u.s	u.s	ADJ
taxlaw-9795	159	36	.	.	PROPN
taxlaw-9795	159	37	entities	entity	NOUN
taxlaw-9795	159	38	)	)	PUNCT
taxlaw-9795	159	39	30	30	NUM
taxlaw-9795	159	40	t.d	t.d	NOUN
taxlaw-9795	159	41	.	.	PROPN
taxlaw-9795	159	42	8697	8697	NUM
taxlaw-9795	159	43	,	,	PUNCT
taxlaw-9795	159	44	1997	1997	NUM
taxlaw-9795	159	45	-	-	SYM
taxlaw-9795	159	46	1	1	NUM
taxlaw-9795	159	47	c.b	c.b	PROPN
taxlaw-9795	159	48	.	.	PROPN
taxlaw-9795	159	49	215	215	NUM
taxlaw-9795	159	50	(	(	PUNCT
taxlaw-9795	159	51	“	"	PUNCT
taxlaw-9795	159	52	protective	protective	ADJ
taxlaw-9795	159	53	elections	election	NOUN
taxlaw-9795	159	54	are	be	AUX
taxlaw-9795	159	55	not	not	PART
taxlaw-9795	159	56	prohibited	prohibit	VERB
taxlaw-9795	159	57	under	under	ADP
taxlaw-9795	159	58	the	the	DET
taxlaw-9795	159	59	regulations	regulation	NOUN
taxlaw-9795	159	60	.	.	PUNCT
taxlaw-9795	159	61	”	"	PUNCT
taxlaw-9795	160	1	)	)	PUNCT
taxlaw-9795	160	2	31	31	NUM
taxlaw-9795	160	3	one	one	NUM
taxlaw-9795	160	4	alternative	alternative	NOUN
taxlaw-9795	160	5	to	to	ADP
taxlaw-9795	160	6	allowing	allow	VERB
taxlaw-9795	160	7	protective	protective	ADJ
taxlaw-9795	160	8	tax	tax	NOUN
taxlaw-9795	160	9	elections	election	NOUN
taxlaw-9795	160	10	in	in	ADP
taxlaw-9795	160	11	this	this	DET
taxlaw-9795	160	12	context	context	NOUN
taxlaw-9795	160	13	would	would	AUX
taxlaw-9795	160	14	be	be	AUX
taxlaw-9795	160	15	to	to	PART
taxlaw-9795	160	16	replace	replace	VERB
taxlaw-9795	160	17	the	the	DET
taxlaw-9795	160	18	current	current	ADJ
taxlaw-9795	160	19	default	default	NOUN
taxlaw-9795	160	20	rule	rule	NOUN
taxlaw-9795	160	21	with	with	ADP
taxlaw-9795	160	22	a	a	DET
taxlaw-9795	160	23	clearer	clear	ADJ
taxlaw-9795	160	24	one	one	NOUN
taxlaw-9795	160	25	.	.	PUNCT
taxlaw-9795	161	1	in	in	ADP
taxlaw-9795	161	2	addition	addition	NOUN
taxlaw-9795	161	3	to	to	ADP
taxlaw-9795	161	4	obviating	obviate	VERB
taxlaw-9795	161	5	the	the	DET
taxlaw-9795	161	6	need	need	NOUN
taxlaw-9795	161	7	to	to	PART
taxlaw-9795	161	8	make	make	VERB
taxlaw-9795	161	9	protective	protective	ADJ
taxlaw-9795	161	10	tax	tax	NOUN
taxlaw-9795	161	11	elections	election	NOUN
taxlaw-9795	161	12	,	,	PUNCT
taxlaw-9795	161	13	a	a	DET
taxlaw-9795	161	14	clearer	clear	ADJ
taxlaw-9795	161	15	default	default	NOUN
taxlaw-9795	161	16	treatment	treatment	NOUN
taxlaw-9795	161	17	would	would	AUX
taxlaw-9795	161	18	have	have	VERB
taxlaw-9795	161	19	some	some	DET
taxlaw-9795	161	20	ancillary	ancillary	ADJ
taxlaw-9795	161	21	benefits	benefit	NOUN
taxlaw-9795	161	22	.	.	PUNCT
taxlaw-9795	162	1	under	under	ADP
taxlaw-9795	162	2	the	the	DET
taxlaw-9795	162	3	current	current	ADJ
taxlaw-9795	162	4	default	default	NOUN
taxlaw-9795	162	5	rule	rule	NOUN
taxlaw-9795	162	6	,	,	PUNCT
taxlaw-9795	162	7	not	not	PART
taxlaw-9795	162	8	all	all	DET
taxlaw-9795	162	9	potential	potential	ADJ
taxlaw-9795	162	10	uncertainty	uncertainty	NOUN
taxlaw-9795	162	11	is	be	AUX
taxlaw-9795	162	12	cured	cure	VERB
taxlaw-9795	162	13	by	by	ADP
taxlaw-9795	162	14	allowing	allow	VERB
taxlaw-9795	162	15	protective	protective	ADJ
taxlaw-9795	162	16	tax	tax	NOUN
taxlaw-9795	162	17	elections	election	NOUN
taxlaw-9795	162	18	.	.	PUNCT
taxlaw-9795	163	1	this	this	PRON
taxlaw-9795	163	2	is	be	AUX
taxlaw-9795	163	3	true	true	ADJ
taxlaw-9795	163	4	,	,	PUNCT
taxlaw-9795	163	5	in	in	ADP
taxlaw-9795	163	6	part	part	NOUN
taxlaw-9795	163	7	,	,	PUNCT
taxlaw-9795	163	8	because	because	SCONJ
taxlaw-9795	163	9	taxpayers	taxpayer	NOUN
taxlaw-9795	163	10	will	will	AUX
taxlaw-9795	163	11	not	not	PART
taxlaw-9795	163	12	file	file	VERB
taxlaw-9795	163	13	protective	protective	ADJ
taxlaw-9795	163	14	tax	tax	NOUN
taxlaw-9795	163	15	elections	election	NOUN
taxlaw-9795	163	16	with	with	ADP
taxlaw-9795	163	17	respect	respect	NOUN
taxlaw-9795	163	18	to	to	ADP
taxlaw-9795	163	19	some	some	DET
taxlaw-9795	163	20	non	non	ADJ
taxlaw-9795	163	21	-	-	ADJ
taxlaw-9795	163	22	u.s	u.s	ADJ
taxlaw-9795	163	23	.	.	PROPN
taxlaw-9795	163	24	entities	entity	NOUN
taxlaw-9795	163	25	,	,	PUNCT
taxlaw-9795	163	26	which	which	PRON
taxlaw-9795	163	27	will	will	AUX
taxlaw-9795	163	28	necessitate	necessitate	VERB
taxlaw-9795	163	29	an	an	DET
taxlaw-9795	163	30	eventual	eventual	ADJ
taxlaw-9795	163	31	determination	determination	NOUN
taxlaw-9795	163	32	by	by	ADP
taxlaw-9795	163	33	the	the	DET
taxlaw-9795	163	34	taxpayer	taxpayer	NOUN
taxlaw-9795	163	35	and	and	CCONJ
taxlaw-9795	163	36	the	the	DET
taxlaw-9795	163	37	irs	irs	PROPN
taxlaw-9795	163	38	of	of	ADP
taxlaw-9795	163	39	the	the	DET
taxlaw-9795	163	40	default	default	NOUN
taxlaw-9795	163	41	treatment	treatment	NOUN
taxlaw-9795	163	42	of	of	ADP
taxlaw-9795	163	43	those	those	DET
taxlaw-9795	163	44	entities	entity	NOUN
taxlaw-9795	163	45	.	.	PUNCT
taxlaw-9795	164	1	despite	despite	SCONJ
taxlaw-9795	164	2	some	some	DET
taxlaw-9795	164	3	potential	potential	ADJ
taxlaw-9795	164	4	administrative	administrative	ADJ
taxlaw-9795	164	5	benefits	benefit	NOUN
taxlaw-9795	164	6	to	to	PART
taxlaw-9795	164	7	adopting	adopt	VERB
taxlaw-9795	164	8	a	a	DET
taxlaw-9795	164	9	clearer	clear	ADJ
taxlaw-9795	164	10	default	default	NOUN
taxlaw-9795	164	11	rule	rule	NOUN
taxlaw-9795	164	12	,	,	PUNCT
taxlaw-9795	164	13	leaving	leave	VERB
taxlaw-9795	164	14	it	it	PRON
taxlaw-9795	164	15	murky	murky	ADJ
taxlaw-9795	164	16	may	may	AUX
taxlaw-9795	164	17	also	also	ADV
taxlaw-9795	164	18	offer	offer	VERB
taxlaw-9795	164	19	some	some	DET
taxlaw-9795	164	20	benefits	benefit	NOUN
taxlaw-9795	164	21	.	.	PUNCT
taxlaw-9795	165	1	the	the	DET
taxlaw-9795	165	2	fact	fact	NOUN
taxlaw-9795	165	3	that	that	SCONJ
taxlaw-9795	165	4	taxpayers	taxpayer	NOUN
taxlaw-9795	165	5	file	file	VERB
taxlaw-9795	165	6	protective	protective	ADJ
taxlaw-9795	165	7	tax	tax	NOUN
taxlaw-9795	165	8	elections	election	NOUN
taxlaw-9795	165	9	with	with	ADP
taxlaw-9795	165	10	respect	respect	NOUN
taxlaw-9795	165	11	to	to	ADP
taxlaw-9795	165	12	non	non	ADJ
taxlaw-9795	165	13	-	-	ADJ
taxlaw-9795	165	14	u.s	u.s	PROPN
taxlaw-9795	165	15	.	.	PROPN
taxlaw-9795	165	16	entities	entity	NOUN
taxlaw-9795	165	17	may	may	AUX
taxlaw-9795	165	18	increase	increase	VERB
taxlaw-9795	165	19	the	the	DET
taxlaw-9795	165	20	odds	odd	NOUN
taxlaw-9795	165	21	of	of	ADP
taxlaw-9795	165	22	those	those	DET
taxlaw-9795	165	23	entities	entity	NOUN
taxlaw-9795	165	24	getting	get	VERB
taxlaw-9795	165	25	on	on	ADP
taxlaw-9795	165	26	the	the	DET
taxlaw-9795	165	27	irs	irs	PROPN
taxlaw-9795	165	28	’s	’s	PART
taxlaw-9795	165	29	radar	radar	NOUN
taxlaw-9795	165	30	,	,	PUNCT
taxlaw-9795	165	31	for	for	ADP
taxlaw-9795	165	32	instance	instance	NOUN
taxlaw-9795	165	33	.	.	PUNCT
taxlaw-9795	166	1	2022	2022	NUM
taxlaw-9795	166	2	]	]	PUNCT
taxlaw-9795	166	3	protective	protective	ADJ
taxlaw-9795	166	4	tax	tax	NOUN
taxlaw-9795	166	5	elections	election	NOUN
taxlaw-9795	166	6	85	85	NUM
taxlaw-9795	166	7	b.	b.	PROPN
taxlaw-9795	166	8	example	example	NOUN
taxlaw-9795	166	9	of	of	ADP
taxlaw-9795	166	10	belt	belt	NOUN
taxlaw-9795	166	11	and	and	CCONJ
taxlaw-9795	166	12	suspenders	suspender	VERB
taxlaw-9795	166	13	protective	protective	ADJ
taxlaw-9795	166	14	tax	tax	NOUN
taxlaw-9795	166	15	election	election	NOUN
taxlaw-9795	166	16	–	–	PUNCT
taxlaw-9795	166	17	elections	election	NOUN
taxlaw-9795	166	18	that	that	PRON
taxlaw-9795	166	19	are	be	AUX
taxlaw-9795	166	20	(	(	PUNCT
taxlaw-9795	166	21	potentially	potentially	ADV
taxlaw-9795	166	22	)	)	PUNCT
taxlaw-9795	166	23	duplicative	duplicative	ADJ
taxlaw-9795	166	24	in	in	ADP
taxlaw-9795	166	25	the	the	DET
taxlaw-9795	166	26	example	example	NOUN
taxlaw-9795	166	27	above	above	ADV
taxlaw-9795	166	28	,	,	PUNCT
taxlaw-9795	166	29	protective	protective	ADJ
taxlaw-9795	166	30	tax	tax	NOUN
taxlaw-9795	166	31	elections	election	NOUN
taxlaw-9795	166	32	are	be	AUX
taxlaw-9795	166	33	used	use	VERB
taxlaw-9795	166	34	to	to	PART
taxlaw-9795	166	35	address	address	VERB
taxlaw-9795	166	36	uncertainty	uncertainty	NOUN
taxlaw-9795	166	37	about	about	ADP
taxlaw-9795	166	38	the	the	DET
taxlaw-9795	166	39	default	default	NOUN
taxlaw-9795	166	40	tax	tax	NOUN
taxlaw-9795	166	41	treatment	treatment	NOUN
taxlaw-9795	166	42	that	that	PRON
taxlaw-9795	166	43	applies	apply	VERB
taxlaw-9795	166	44	in	in	ADP
taxlaw-9795	166	45	the	the	DET
taxlaw-9795	166	46	absence	absence	NOUN
taxlaw-9795	166	47	of	of	ADP
taxlaw-9795	166	48	any	any	DET
taxlaw-9795	166	49	election	election	NOUN
taxlaw-9795	166	50	at	at	ADV
taxlaw-9795	166	51	all	all	ADV
taxlaw-9795	166	52	.	.	PUNCT
taxlaw-9795	167	1	in	in	ADP
taxlaw-9795	167	2	some	some	DET
taxlaw-9795	167	3	other	other	ADJ
taxlaw-9795	167	4	contexts	contexts	NOUN
taxlaw-9795	167	5	,	,	PUNCT
taxlaw-9795	167	6	a	a	DET
taxlaw-9795	167	7	taxpayer	taxpayer	NOUN
taxlaw-9795	167	8	may	may	AUX
taxlaw-9795	167	9	be	be	AUX
taxlaw-9795	167	10	uncertain	uncertain	ADJ
taxlaw-9795	167	11	about	about	ADP
taxlaw-9795	167	12	whether	whether	SCONJ
taxlaw-9795	167	13	a	a	DET
taxlaw-9795	167	14	valid	valid	ADJ
taxlaw-9795	167	15	election	election	NOUN
taxlaw-9795	167	16	has	have	AUX
taxlaw-9795	167	17	already	already	ADV
taxlaw-9795	167	18	been	be	AUX
taxlaw-9795	167	19	filed	file	VERB
taxlaw-9795	167	20	,	,	PUNCT
taxlaw-9795	167	21	and	and	CCONJ
taxlaw-9795	167	22	,	,	PUNCT
taxlaw-9795	167	23	to	to	PART
taxlaw-9795	167	24	address	address	VERB
taxlaw-9795	167	25	that	that	SCONJ
taxlaw-9795	167	26	uncertainty	uncertainty	NOUN
taxlaw-9795	167	27	,	,	PUNCT
taxlaw-9795	167	28	the	the	DET
taxlaw-9795	167	29	taxpayer	taxpayer	NOUN
taxlaw-9795	167	30	may	may	AUX
taxlaw-9795	167	31	opt	opt	VERB
taxlaw-9795	167	32	to	to	PART
taxlaw-9795	167	33	file	file	VERB
taxlaw-9795	167	34	the	the	DET
taxlaw-9795	167	35	election	election	NOUN
taxlaw-9795	167	36	—	—	PUNCT
taxlaw-9795	167	37	perhaps	perhaps	ADV
taxlaw-9795	167	38	for	for	ADP
taxlaw-9795	167	39	the	the	DET
taxlaw-9795	167	40	first	first	ADJ
taxlaw-9795	167	41	time	time	NOUN
taxlaw-9795	167	42	(	(	PUNCT
taxlaw-9795	167	43	in	in	ADP
taxlaw-9795	167	44	which	which	DET
taxlaw-9795	167	45	case	case	NOUN
taxlaw-9795	167	46	it	it	PRON
taxlaw-9795	167	47	is	be	AUX
taxlaw-9795	167	48	necessary	necessary	ADJ
taxlaw-9795	167	49	to	to	PART
taxlaw-9795	167	50	obtain	obtain	VERB
taxlaw-9795	167	51	the	the	DET
taxlaw-9795	167	52	tax	tax	NOUN
taxlaw-9795	167	53	treatment	treatment	NOUN
taxlaw-9795	167	54	that	that	PRON
taxlaw-9795	167	55	the	the	DET
taxlaw-9795	167	56	taxpayer	taxpayer	NOUN
taxlaw-9795	167	57	intends	intend	VERB
taxlaw-9795	167	58	to	to	PART
taxlaw-9795	167	59	claim	claim	VERB
taxlaw-9795	167	60	)	)	PUNCT
taxlaw-9795	167	61	or	or	CCONJ
taxlaw-9795	167	62	perhaps	perhaps	ADV
taxlaw-9795	167	63	for	for	ADP
taxlaw-9795	167	64	the	the	DET
taxlaw-9795	167	65	second	second	ADJ
taxlaw-9795	167	66	time	time	NOUN
taxlaw-9795	167	67	(	(	PUNCT
taxlaw-9795	167	68	in	in	ADP
taxlaw-9795	167	69	which	which	DET
taxlaw-9795	167	70	case	case	NOUN
taxlaw-9795	167	71	it	it	PRON
taxlaw-9795	167	72	is	be	AUX
taxlaw-9795	167	73	unnecessary	unnecessary	ADJ
taxlaw-9795	167	74	)	)	PUNCT
taxlaw-9795	167	75	.	.	PUNCT
taxlaw-9795	168	1	the	the	DET
taxlaw-9795	168	2	taxpayer	taxpayer	NOUN
taxlaw-9795	168	3	is	be	AUX
taxlaw-9795	168	4	uncertain	uncertain	ADJ
taxlaw-9795	168	5	about	about	ADP
taxlaw-9795	168	6	whether	whether	SCONJ
taxlaw-9795	168	7	a	a	DET
taxlaw-9795	168	8	filing	filing	NOUN
taxlaw-9795	168	9	would	would	AUX
taxlaw-9795	168	10	be	be	AUX
taxlaw-9795	168	11	the	the	DET
taxlaw-9795	168	12	first	first	ADJ
taxlaw-9795	168	13	valid	valid	ADJ
taxlaw-9795	168	14	filing	filing	NOUN
taxlaw-9795	168	15	or	or	CCONJ
taxlaw-9795	168	16	an	an	DET
taxlaw-9795	168	17	unnecessary	unnecessary	ADJ
taxlaw-9795	168	18	second	second	ADJ
taxlaw-9795	168	19	valid	valid	ADJ
taxlaw-9795	168	20	filing	filing	NOUN
taxlaw-9795	168	21	,	,	PUNCT
taxlaw-9795	168	22	and	and	CCONJ
taxlaw-9795	168	23	,	,	PUNCT
taxlaw-9795	168	24	as	as	ADP
taxlaw-9795	168	25	a	a	DET
taxlaw-9795	168	26	result	result	NOUN
taxlaw-9795	168	27	,	,	PUNCT
taxlaw-9795	168	28	the	the	DET
taxlaw-9795	168	29	taxpayer	taxpayer	NOUN
taxlaw-9795	168	30	’s	’s	PART
taxlaw-9795	168	31	filing	filing	NOUN
taxlaw-9795	168	32	is	be	AUX
taxlaw-9795	168	33	made	make	VERB
taxlaw-9795	168	34	on	on	ADP
taxlaw-9795	168	35	a	a	DET
taxlaw-9795	168	36	protective	protective	ADJ
taxlaw-9795	168	37	basis	basis	NOUN
taxlaw-9795	168	38	.	.	PUNCT
taxlaw-9795	169	1	for	for	ADP
taxlaw-9795	169	2	one	one	NUM
taxlaw-9795	169	3	example	example	NOUN
taxlaw-9795	169	4	,	,	PUNCT
taxlaw-9795	169	5	imagine	imagine	VERB
taxlaw-9795	169	6	taxpayers	taxpayer	NOUN
taxlaw-9795	169	7	have	have	AUX
taxlaw-9795	169	8	formed	form	VERB
taxlaw-9795	169	9	a	a	DET
taxlaw-9795	169	10	business	business	NOUN
taxlaw-9795	169	11	entity	entity	NOUN
taxlaw-9795	169	12	and	and	CCONJ
taxlaw-9795	169	13	desire	desire	NOUN
taxlaw-9795	169	14	to	to	PART
taxlaw-9795	169	15	treat	treat	VERB
taxlaw-9795	169	16	it	it	PRON
taxlaw-9795	169	17	as	as	ADP
taxlaw-9795	169	18	an	an	DET
taxlaw-9795	169	19	s	s	NOUN
taxlaw-9795	169	20	corporation	corporation	NOUN
taxlaw-9795	169	21	for	for	ADP
taxlaw-9795	169	22	tax	tax	NOUN
taxlaw-9795	169	23	purposes	purpose	NOUN
taxlaw-9795	169	24	.	.	PUNCT
taxlaw-9795	170	1	in	in	ADP
taxlaw-9795	170	2	addition	addition	NOUN
taxlaw-9795	170	3	to	to	ADP
taxlaw-9795	170	4	meeting	meet	VERB
taxlaw-9795	170	5	various	various	ADJ
taxlaw-9795	170	6	eligibility	eligibility	NOUN
taxlaw-9795	170	7	requirements,32	requirements,32	VERB
taxlaw-9795	170	8	an	an	DET
taxlaw-9795	170	9	election	election	NOUN
taxlaw-9795	170	10	must	must	AUX
taxlaw-9795	170	11	be	be	AUX
taxlaw-9795	170	12	filed	file	VERB
taxlaw-9795	170	13	in	in	ADP
taxlaw-9795	170	14	order	order	NOUN
taxlaw-9795	170	15	to	to	PART
taxlaw-9795	170	16	treat	treat	VERB
taxlaw-9795	170	17	an	an	DET
taxlaw-9795	170	18	entity	entity	NOUN
taxlaw-9795	170	19	as	as	ADP
taxlaw-9795	170	20	an	an	DET
taxlaw-9795	170	21	s	s	NOUN
taxlaw-9795	170	22	corporation	corporation	NOUN
taxlaw-9795	170	23	,	,	PUNCT
taxlaw-9795	170	24	and	and	CCONJ
taxlaw-9795	170	25	all	all	DET
taxlaw-9795	170	26	persons	person	NOUN
taxlaw-9795	170	27	who	who	PRON
taxlaw-9795	170	28	are	be	AUX
taxlaw-9795	170	29	shareholders	shareholder	NOUN
taxlaw-9795	170	30	on	on	ADP
taxlaw-9795	170	31	the	the	DET
taxlaw-9795	170	32	day	day	NOUN
taxlaw-9795	170	33	on	on	ADP
taxlaw-9795	170	34	which	which	PRON
taxlaw-9795	170	35	the	the	DET
taxlaw-9795	170	36	election	election	NOUN
taxlaw-9795	170	37	is	be	AUX
taxlaw-9795	170	38	made	make	VERB
taxlaw-9795	170	39	must	must	AUX
taxlaw-9795	170	40	consent	consent	VERB
taxlaw-9795	170	41	to	to	ADP
taxlaw-9795	170	42	the	the	DET
taxlaw-9795	170	43	election.33	election.33	NOUN
taxlaw-9795	170	44	if	if	SCONJ
taxlaw-9795	170	45	there	there	PRON
taxlaw-9795	170	46	is	be	VERB
taxlaw-9795	170	47	any	any	DET
taxlaw-9795	170	48	doubt	doubt	NOUN
taxlaw-9795	170	49	about	about	ADP
taxlaw-9795	170	50	whether	whether	SCONJ
taxlaw-9795	170	51	an	an	DET
taxlaw-9795	170	52	initial	initial	ADJ
taxlaw-9795	170	53	election	election	NOUN
taxlaw-9795	170	54	has	have	AUX
taxlaw-9795	170	55	been	be	AUX
taxlaw-9795	170	56	filed	file	VERB
taxlaw-9795	170	57	or	or	CCONJ
taxlaw-9795	170	58	about	about	ADP
taxlaw-9795	170	59	whether	whether	SCONJ
taxlaw-9795	170	60	it	it	PRON
taxlaw-9795	170	61	was	be	AUX
taxlaw-9795	170	62	valid	valid	ADJ
taxlaw-9795	170	63	,	,	PUNCT
taxlaw-9795	170	64	the	the	DET
taxlaw-9795	170	65	taxpayers	taxpayer	NOUN
taxlaw-9795	170	66	may	may	AUX
taxlaw-9795	170	67	opt	opt	VERB
taxlaw-9795	170	68	to	to	PART
taxlaw-9795	170	69	file	file	VERB
taxlaw-9795	170	70	an	an	DET
taxlaw-9795	170	71	election	election	NOUN
taxlaw-9795	170	72	on	on	ADP
taxlaw-9795	170	73	a	a	DET
taxlaw-9795	170	74	protective	protective	ADJ
taxlaw-9795	170	75	basis	basis	NOUN
taxlaw-9795	170	76	to	to	PART
taxlaw-9795	170	77	ensure	ensure	VERB
taxlaw-9795	170	78	that	that	SCONJ
taxlaw-9795	170	79	,	,	PUNCT
taxlaw-9795	170	80	at	at	ADP
taxlaw-9795	170	81	least	least	ADJ
taxlaw-9795	170	82	going	go	VERB
taxlaw-9795	170	83	forward	forward	ADV
taxlaw-9795	170	84	,	,	PUNCT
taxlaw-9795	170	85	the	the	DET
taxlaw-9795	170	86	entity	entity	NOUN
taxlaw-9795	170	87	is	be	AUX
taxlaw-9795	170	88	treated	treat	VERB
taxlaw-9795	170	89	as	as	ADP
taxlaw-9795	170	90	an	an	DET
taxlaw-9795	170	91	s	s	NOUN
taxlaw-9795	170	92	corporation.34	corporation.34	NOUN
taxlaw-9795	170	93	c.	c.	NOUN
taxlaw-9795	170	94	favorable	favorable	ADJ
taxlaw-9795	170	95	fallback	fallback	VERB
taxlaw-9795	170	96	protective	protective	ADJ
taxlaw-9795	170	97	tax	tax	NOUN
taxlaw-9795	170	98	elections	election	NOUN
taxlaw-9795	170	99	in	in	ADP
taxlaw-9795	170	100	the	the	DET
taxlaw-9795	170	101	examples	example	NOUN
taxlaw-9795	170	102	above	above	ADP
taxlaw-9795	170	103	involving	involve	VERB
taxlaw-9795	170	104	belt	belt	NOUN
taxlaw-9795	170	105	and	and	CCONJ
taxlaw-9795	170	106	suspenders	suspender	VERB
taxlaw-9795	170	107	protective	protective	ADJ
taxlaw-9795	170	108	tax	tax	NOUN
taxlaw-9795	170	109	elections	election	NOUN
taxlaw-9795	170	110	,	,	PUNCT
taxlaw-9795	170	111	the	the	DET
taxlaw-9795	170	112	outcome	outcome	NOUN
taxlaw-9795	170	113	that	that	PRON
taxlaw-9795	170	114	follows	follow	VERB
taxlaw-9795	170	115	from	from	ADP
taxlaw-9795	170	116	making	make	VERB
taxlaw-9795	170	117	the	the	DET
taxlaw-9795	170	118	election	election	NOUN
taxlaw-9795	170	119	is	be	AUX
taxlaw-9795	170	120	the	the	DET
taxlaw-9795	170	121	outcome	outcome	NOUN
taxlaw-9795	170	122	that	that	SCONJ
taxlaw-9795	170	123	the	the	DET
taxlaw-9795	170	124	taxpayer	taxpayer	NOUN
taxlaw-9795	170	125	intends	intend	VERB
taxlaw-9795	170	126	to	to	PART
taxlaw-9795	170	127	claim	claim	VERB
taxlaw-9795	170	128	in	in	ADP
taxlaw-9795	170	129	all	all	DET
taxlaw-9795	170	130	events	event	NOUN
taxlaw-9795	170	131	.	.	PUNCT
taxlaw-9795	171	1	by	by	ADP
taxlaw-9795	171	2	contrast	contrast	NOUN
taxlaw-9795	171	3	,	,	PUNCT
taxlaw-9795	171	4	in	in	ADP
taxlaw-9795	171	5	other	other	ADJ
taxlaw-9795	171	6	contexts	context	NOUN
taxlaw-9795	171	7	involving	involve	VERB
taxlaw-9795	171	8	favorable	favorable	ADJ
taxlaw-9795	171	9	fallback	fallback	NOUN
taxlaw-9795	171	10	protective	protective	ADJ
taxlaw-9795	171	11	tax	tax	NOUN
taxlaw-9795	171	12	elections	election	NOUN
taxlaw-9795	171	13	,	,	PUNCT
taxlaw-9795	171	14	a	a	DET
taxlaw-9795	171	15	taxpayer	taxpayer	NOUN
taxlaw-9795	171	16	files	file	VERB
taxlaw-9795	171	17	a	a	DET
taxlaw-9795	171	18	protective	protective	ADJ
taxlaw-9795	171	19	tax	tax	NOUN
taxlaw-9795	171	20	election	election	NOUN
taxlaw-9795	171	21	that	that	PRON
taxlaw-9795	171	22	will	will	AUX
taxlaw-9795	171	23	only	only	ADV
taxlaw-9795	171	24	affect	affect	VERB
taxlaw-9795	171	25	the	the	DET
taxlaw-9795	171	26	taxpayer	taxpayer	NOUN
taxlaw-9795	171	27	’s	’s	PART
taxlaw-9795	171	28	tax	tax	NOUN
taxlaw-9795	171	29	treatment	treatment	NOUN
taxlaw-9795	171	30	if	if	SCONJ
taxlaw-9795	171	31	the	the	DET
taxlaw-9795	171	32	tax	tax	NOUN
taxlaw-9795	171	33	outcome	outcome	NOUN
taxlaw-9795	171	34	the	the	DET
taxlaw-9795	171	35	taxpayer	taxpayer	NOUN
taxlaw-9795	171	36	expects	expect	VERB
taxlaw-9795	171	37	to	to	PART
taxlaw-9795	171	38	claim	claim	VERB
taxlaw-9795	171	39	is	be	AUX
taxlaw-9795	171	40	unavailable	unavailable	ADJ
taxlaw-9795	171	41	.	.	PUNCT
taxlaw-9795	172	1	if	if	SCONJ
taxlaw-9795	172	2	the	the	DET
taxlaw-9795	172	3	taxpayer	taxpayer	NOUN
taxlaw-9795	172	4	’s	’s	PART
taxlaw-9795	172	5	expected	expect	VERB
taxlaw-9795	172	6	tax	tax	NOUN
taxlaw-9795	172	7	outcome	outcome	NOUN
taxlaw-9795	172	8	is	be	AUX
taxlaw-9795	172	9	unavailable	unavailable	ADJ
taxlaw-9795	172	10	,	,	PUNCT
taxlaw-9795	172	11	the	the	DET
taxlaw-9795	172	12	protective	protective	ADJ
taxlaw-9795	172	13	tax	tax	NOUN
taxlaw-9795	172	14	election	election	NOUN
taxlaw-9795	172	15	leads	lead	VERB
taxlaw-9795	172	16	to	to	ADP
taxlaw-9795	172	17	tax	tax	NOUN
taxlaw-9795	172	18	consequences	consequence	NOUN
taxlaw-9795	172	19	that	that	PRON
taxlaw-9795	172	20	differ	differ	VERB
taxlaw-9795	172	21	from	from	ADP
taxlaw-9795	172	22	the	the	DET
taxlaw-9795	172	23	consequences	consequence	NOUN
taxlaw-9795	172	24	that	that	PRON
taxlaw-9795	172	25	the	the	DET
taxlaw-9795	172	26	taxpayer	taxpayer	NOUN
taxlaw-9795	172	27	plans	plan	VERB
taxlaw-9795	172	28	to	to	PART
taxlaw-9795	172	29	claim	claim	VERB
taxlaw-9795	172	30	.	.	PUNCT
taxlaw-9795	173	1	thus	thus	ADV
taxlaw-9795	173	2	,	,	PUNCT
taxlaw-9795	173	3	the	the	DET
taxlaw-9795	173	4	outcome	outcome	NOUN
taxlaw-9795	173	5	that	that	PRON
taxlaw-9795	173	6	follows	follow	VERB
taxlaw-9795	173	7	from	from	ADP
taxlaw-9795	173	8	making	make	VERB
taxlaw-9795	173	9	the	the	DET
taxlaw-9795	173	10	protective	protective	ADJ
taxlaw-9795	173	11	tax	tax	NOUN
taxlaw-9795	173	12	election	election	NOUN
taxlaw-9795	173	13	is	be	AUX
taxlaw-9795	173	14	not	not	PART
taxlaw-9795	173	15	the	the	DET
taxlaw-9795	173	16	outcome	outcome	NOUN
taxlaw-9795	173	17	that	that	SCONJ
taxlaw-9795	173	18	the	the	DET
taxlaw-9795	173	19	taxpayer	taxpayer	NOUN
taxlaw-9795	173	20	intends	intend	VERB
taxlaw-9795	173	21	to	to	PART
taxlaw-9795	173	22	report	report	VERB
taxlaw-9795	173	23	.	.	PUNCT
taxlaw-9795	174	1	the	the	DET
taxlaw-9795	174	2	pattern	pattern	NOUN
taxlaw-9795	174	3	that	that	PRON
taxlaw-9795	174	4	arises	arise	VERB
taxlaw-9795	174	5	in	in	ADP
taxlaw-9795	174	6	the	the	DET
taxlaw-9795	174	7	context	context	NOUN
taxlaw-9795	174	8	of	of	ADP
taxlaw-9795	174	9	a	a	DET
taxlaw-9795	174	10	favorable	favorable	ADJ
taxlaw-9795	174	11	fallback	fallback	NOUN
taxlaw-9795	174	12	protective	protective	ADJ
taxlaw-9795	174	13	tax	tax	NOUN
taxlaw-9795	174	14	election	election	NOUN
taxlaw-9795	174	15	is	be	AUX
taxlaw-9795	174	16	illustrated	illustrate	VERB
taxlaw-9795	174	17	in	in	ADP
taxlaw-9795	174	18	the	the	DET
taxlaw-9795	174	19	table	table	NOUN
taxlaw-9795	174	20	below.35	below.35	NOUN
taxlaw-9795	174	21	32	32	NUM
taxlaw-9795	174	22	i.r.c	i.r.c	NOUN
taxlaw-9795	174	23	.	.	PUNCT
taxlaw-9795	175	1	§	§	PROPN
taxlaw-9795	175	2	1361	1361	NUM
taxlaw-9795	175	3	.	.	PUNCT
taxlaw-9795	176	1	33	33	NUM
taxlaw-9795	176	2	i.r.c	i.r.c	NOUN
taxlaw-9795	176	3	.	.	PUNCT
taxlaw-9795	177	1	§	§	PROPN
taxlaw-9795	177	2	1362(a)(2	1362(a)(2	NUM
taxlaw-9795	177	3	)	)	PUNCT
taxlaw-9795	177	4	.	.	PUNCT
taxlaw-9795	178	1	34	34	NUM
taxlaw-9795	178	2	see	see	VERB
taxlaw-9795	178	3	,	,	PUNCT
taxlaw-9795	178	4	e.g.	e.g.	ADV
taxlaw-9795	178	5	,	,	PUNCT
taxlaw-9795	178	6	eustice	eustice	NOUN
taxlaw-9795	178	7	,	,	PUNCT
taxlaw-9795	178	8	kuntz	kuntz	PROPN
taxlaw-9795	178	9	&	&	CCONJ
taxlaw-9795	178	10	bogdanski	bogdanski	PROPN
taxlaw-9795	178	11	,	,	PUNCT
taxlaw-9795	178	12	federal	federal	ADJ
taxlaw-9795	178	13	income	income	NOUN
taxlaw-9795	178	14	taxation	taxation	NOUN
taxlaw-9795	178	15	of	of	ADP
taxlaw-9795	178	16	s	s	NOUN
taxlaw-9795	178	17	corporations	corporation	NOUN
taxlaw-9795	178	18	,	,	PUNCT
taxlaw-9795	178	19	at	at	ADP
taxlaw-9795	178	20	¶4.01	¶4.01	ADJ
taxlaw-9795	178	21	at	at	ADP
taxlaw-9795	178	22	footnote	footnote	NOUN
taxlaw-9795	178	23	9	9	NUM
taxlaw-9795	178	24	(	(	PUNCT
taxlaw-9795	178	25	november	november	PROPN
taxlaw-9795	178	26	2021	2021	NUM
taxlaw-9795	178	27	)	)	PUNCT
taxlaw-9795	178	28	(	(	PUNCT
taxlaw-9795	178	29	“	"	PUNCT
taxlaw-9795	178	30	at	at	ADP
taxlaw-9795	178	31	the	the	DET
taxlaw-9795	178	32	risk	risk	NOUN
taxlaw-9795	178	33	of	of	ADP
taxlaw-9795	178	34	attracting	attract	VERB
taxlaw-9795	178	35	the	the	DET
taxlaw-9795	178	36	service	service	NOUN
taxlaw-9795	178	37	's	's	PART
taxlaw-9795	178	38	attention	attention	NOUN
taxlaw-9795	178	39	,	,	PUNCT
taxlaw-9795	178	40	a	a	DET
taxlaw-9795	178	41	taxpayer	taxpayer	NOUN
taxlaw-9795	178	42	can	can	AUX
taxlaw-9795	178	43	put	put	VERB
taxlaw-9795	178	44	any	any	DET
taxlaw-9795	178	45	future	future	ADJ
taxlaw-9795	178	46	question	question	NOUN
taxlaw-9795	178	47	about	about	ADP
taxlaw-9795	178	48	the	the	DET
taxlaw-9795	178	49	validity	validity	NOUN
taxlaw-9795	178	50	of	of	ADP
taxlaw-9795	178	51	an	an	DET
taxlaw-9795	178	52	original	original	ADJ
taxlaw-9795	178	53	election	election	NOUN
taxlaw-9795	178	54	to	to	PART
taxlaw-9795	178	55	rest	rest	VERB
taxlaw-9795	178	56	by	by	ADP
taxlaw-9795	178	57	filing	file	VERB
taxlaw-9795	178	58	a	a	DET
taxlaw-9795	178	59	protective	protective	ADJ
taxlaw-9795	178	60	election	election	NOUN
taxlaw-9795	178	61	in	in	ADP
taxlaw-9795	178	62	a	a	DET
taxlaw-9795	178	63	later	later	ADJ
taxlaw-9795	178	64	year	year	NOUN
taxlaw-9795	178	65	.	.	PUNCT
taxlaw-9795	178	66	”	"	PUNCT
taxlaw-9795	178	67	)	)	PUNCT
taxlaw-9795	178	68	35	35	NUM
taxlaw-9795	178	69	this	this	PRON
taxlaw-9795	178	70	illustrates	illustrate	VERB
taxlaw-9795	178	71	the	the	DET
taxlaw-9795	178	72	pattern	pattern	NOUN
taxlaw-9795	178	73	that	that	PRON
taxlaw-9795	178	74	arises	arise	VERB
taxlaw-9795	178	75	when	when	SCONJ
taxlaw-9795	178	76	the	the	DET
taxlaw-9795	178	77	default	default	NOUN
taxlaw-9795	178	78	treatment	treatment	NOUN
taxlaw-9795	178	79	that	that	PRON
taxlaw-9795	178	80	follows	follow	VERB
taxlaw-9795	178	81	without	without	ADP
taxlaw-9795	178	82	the	the	DET
taxlaw-9795	178	83	election	election	NOUN
taxlaw-9795	178	84	in	in	ADP
taxlaw-9795	178	85	place	place	NOUN
taxlaw-9795	178	86	is	be	AUX
taxlaw-9795	178	87	less	less	ADV
taxlaw-9795	178	88	favorable	favorable	ADJ
taxlaw-9795	178	89	than	than	ADP
taxlaw-9795	178	90	the	the	DET
taxlaw-9795	178	91	treatment	treatment	NOUN
taxlaw-9795	178	92	that	that	PRON
taxlaw-9795	178	93	follows	follow	VERB
taxlaw-9795	178	94	from	from	ADP
taxlaw-9795	178	95	making	make	VERB
taxlaw-9795	178	96	the	the	DET
taxlaw-9795	178	97	election	election	NOUN
taxlaw-9795	178	98	,	,	PUNCT
taxlaw-9795	178	99	which	which	PRON
taxlaw-9795	178	100	will	will	AUX
taxlaw-9795	178	101	not	not	PART
taxlaw-9795	178	102	always	always	ADV
taxlaw-9795	178	103	be	be	AUX
taxlaw-9795	178	104	the	the	DET
taxlaw-9795	178	105	case	case	NOUN
taxlaw-9795	178	106	.	.	PUNCT
taxlaw-9795	179	1	86	86	NUM
taxlaw-9795	179	2	columbia	columbia	PROPN
taxlaw-9795	179	3	journal	journal	PROPN
taxlaw-9795	179	4	of	of	ADP
taxlaw-9795	179	5	tax	tax	NOUN
taxlaw-9795	179	6	law	law	NOUN
taxlaw-9795	180	1	[	[	X
taxlaw-9795	180	2	vol	vol	NOUN
taxlaw-9795	180	3	:	:	PUNCT
taxlaw-9795	180	4	13:2	13:2	NUM
taxlaw-9795	180	5	table	table	NOUN
taxlaw-9795	180	6	1	1	NUM
taxlaw-9795	180	7	.	.	PUNCT
taxlaw-9795	180	8	favorable	favorable	ADJ
taxlaw-9795	180	9	fallback	fallback	VERB
taxlaw-9795	180	10	protective	protective	ADJ
taxlaw-9795	180	11	tax	tax	NOUN
taxlaw-9795	180	12	elections	election	NOUN
taxlaw-9795	180	13	taxpayer	taxpayer	NOUN
taxlaw-9795	180	14	’s	’s	PART
taxlaw-9795	180	15	intended	intend	VERB
taxlaw-9795	180	16	tax	tax	NOUN
taxlaw-9795	180	17	outcome	outcome	NOUN
taxlaw-9795	180	18	most	most	ADV
taxlaw-9795	180	19	favorable	favorable	ADJ
taxlaw-9795	180	20	outcome	outcome	NOUN
taxlaw-9795	180	21	taxpayer	taxpayer	NOUN
taxlaw-9795	180	22	’s	’s	PART
taxlaw-9795	180	23	intended	intend	VERB
taxlaw-9795	180	24	tax	tax	NOUN
taxlaw-9795	180	25	outcome	outcome	NOUN
taxlaw-9795	180	26	is	be	AUX
taxlaw-9795	180	27	unavailable	unavailable	ADJ
taxlaw-9795	180	28	and	and	CCONJ
taxlaw-9795	180	29	election	election	NOUN
taxlaw-9795	180	30	is	be	AUX
taxlaw-9795	180	31	in	in	ADP
taxlaw-9795	180	32	place	place	NOUN
taxlaw-9795	180	33	intermediate	intermediate	ADJ
taxlaw-9795	180	34	outcome	outcome	NOUN
taxlaw-9795	180	35	taxpayer	taxpayer	NOUN
taxlaw-9795	180	36	’s	’s	PART
taxlaw-9795	180	37	intended	intend	VERB
taxlaw-9795	180	38	tax	tax	NOUN
taxlaw-9795	180	39	outcome	outcome	NOUN
taxlaw-9795	180	40	is	be	AUX
taxlaw-9795	180	41	unavailable	unavailable	ADJ
taxlaw-9795	180	42	and	and	CCONJ
taxlaw-9795	180	43	election	election	NOUN
taxlaw-9795	180	44	is	be	AUX
taxlaw-9795	180	45	not	not	PART
taxlaw-9795	180	46	in	in	ADP
taxlaw-9795	180	47	place	place	NOUN
taxlaw-9795	180	48	least	least	ADV
taxlaw-9795	180	49	favorable	favorable	ADJ
taxlaw-9795	180	50	outcome	outcome	NOUN
taxlaw-9795	180	51	the	the	DET
taxlaw-9795	180	52	left	leave	VERB
taxlaw-9795	180	53	-	-	PUNCT
taxlaw-9795	180	54	hand	hand	NOUN
taxlaw-9795	180	55	side	side	NOUN
taxlaw-9795	180	56	of	of	ADP
taxlaw-9795	180	57	the	the	DET
taxlaw-9795	180	58	table	table	NOUN
taxlaw-9795	180	59	illustrates	illustrate	VERB
taxlaw-9795	180	60	the	the	DET
taxlaw-9795	180	61	tax	tax	NOUN
taxlaw-9795	180	62	outcome	outcome	NOUN
taxlaw-9795	180	63	the	the	DET
taxlaw-9795	180	64	taxpayer	taxpayer	NOUN
taxlaw-9795	180	65	expects	expect	VERB
taxlaw-9795	180	66	.	.	PUNCT
taxlaw-9795	181	1	the	the	DET
taxlaw-9795	181	2	taxpayer	taxpayer	NOUN
taxlaw-9795	181	3	is	be	AUX
taxlaw-9795	181	4	aware	aware	ADJ
taxlaw-9795	181	5	of	of	ADP
taxlaw-9795	181	6	some	some	DET
taxlaw-9795	181	7	risk	risk	NOUN
taxlaw-9795	181	8	that	that	SCONJ
taxlaw-9795	181	9	the	the	DET
taxlaw-9795	181	10	expected	expect	VERB
taxlaw-9795	181	11	tax	tax	NOUN
taxlaw-9795	181	12	outcome	outcome	NOUN
taxlaw-9795	181	13	may	may	AUX
taxlaw-9795	181	14	be	be	AUX
taxlaw-9795	181	15	unavailable	unavailable	ADJ
taxlaw-9795	181	16	.	.	PUNCT
taxlaw-9795	182	1	if	if	SCONJ
taxlaw-9795	182	2	that	that	DET
taxlaw-9795	182	3	risk	risk	NOUN
taxlaw-9795	182	4	becomes	become	VERB
taxlaw-9795	182	5	reality	reality	NOUN
taxlaw-9795	182	6	,	,	PUNCT
taxlaw-9795	182	7	the	the	DET
taxlaw-9795	182	8	resulting	result	VERB
taxlaw-9795	182	9	tax	tax	NOUN
taxlaw-9795	182	10	outcomes	outcome	NOUN
taxlaw-9795	182	11	are	be	AUX
taxlaw-9795	182	12	shown	show	VERB
taxlaw-9795	182	13	on	on	ADP
taxlaw-9795	182	14	the	the	DET
taxlaw-9795	182	15	right	right	ADJ
taxlaw-9795	182	16	-	-	PUNCT
taxlaw-9795	182	17	hand	hand	NOUN
taxlaw-9795	182	18	side	side	NOUN
taxlaw-9795	182	19	of	of	ADP
taxlaw-9795	182	20	the	the	DET
taxlaw-9795	182	21	table	table	NOUN
taxlaw-9795	182	22	.	.	PUNCT
taxlaw-9795	183	1	in	in	ADP
taxlaw-9795	183	2	that	that	DET
taxlaw-9795	183	3	event	event	NOUN
taxlaw-9795	183	4	,	,	PUNCT
taxlaw-9795	183	5	the	the	DET
taxlaw-9795	183	6	taxpayer	taxpayer	NOUN
taxlaw-9795	183	7	will	will	AUX
taxlaw-9795	183	8	fare	fare	VERB
taxlaw-9795	183	9	better	well	ADV
taxlaw-9795	183	10	if	if	SCONJ
taxlaw-9795	183	11	the	the	DET
taxlaw-9795	183	12	election	election	NOUN
taxlaw-9795	183	13	is	be	AUX
taxlaw-9795	183	14	in	in	ADP
taxlaw-9795	183	15	place	place	NOUN
taxlaw-9795	183	16	than	than	SCONJ
taxlaw-9795	183	17	if	if	SCONJ
taxlaw-9795	183	18	it	it	PRON
taxlaw-9795	183	19	is	be	AUX
taxlaw-9795	183	20	not	not	PART
taxlaw-9795	183	21	.	.	PUNCT
taxlaw-9795	184	1	as	as	ADP
taxlaw-9795	184	2	a	a	DET
taxlaw-9795	184	3	result	result	NOUN
taxlaw-9795	184	4	,	,	PUNCT
taxlaw-9795	184	5	the	the	DET
taxlaw-9795	184	6	taxpayer	taxpayer	NOUN
taxlaw-9795	184	7	may	may	AUX
taxlaw-9795	184	8	file	file	VERB
taxlaw-9795	184	9	the	the	DET
taxlaw-9795	184	10	election	election	NOUN
taxlaw-9795	184	11	protectively	protectively	ADV
taxlaw-9795	184	12	to	to	PART
taxlaw-9795	184	13	secure	secure	VERB
taxlaw-9795	184	14	the	the	DET
taxlaw-9795	184	15	taxpayer	taxpayer	NOUN
taxlaw-9795	184	16	’s	’s	PART
taxlaw-9795	184	17	second	second	ADJ
taxlaw-9795	184	18	choice	choice	NOUN
taxlaw-9795	184	19	tax	tax	NOUN
taxlaw-9795	184	20	outcome	outcome	NOUN
taxlaw-9795	184	21	in	in	ADP
taxlaw-9795	184	22	case	case	NOUN
taxlaw-9795	184	23	the	the	DET
taxlaw-9795	184	24	taxpayer	taxpayer	NOUN
taxlaw-9795	184	25	’s	’s	PART
taxlaw-9795	184	26	first	first	ADJ
taxlaw-9795	184	27	choice	choice	NOUN
taxlaw-9795	184	28	is	be	AUX
taxlaw-9795	184	29	not	not	PART
taxlaw-9795	184	30	available	available	ADJ
taxlaw-9795	184	31	.	.	PUNCT
taxlaw-9795	185	1	1	1	X
taxlaw-9795	185	2	.	.	X
taxlaw-9795	185	3	example	example	NOUN
taxlaw-9795	185	4	of	of	ADP
taxlaw-9795	185	5	favorable	favorable	ADJ
taxlaw-9795	185	6	fallback	fallback	NOUN
taxlaw-9795	185	7	protective	protective	ADJ
taxlaw-9795	185	8	tax	tax	NOUN
taxlaw-9795	185	9	election	election	NOUN
taxlaw-9795	185	10	–	–	PUNCT
taxlaw-9795	185	11	protective	protective	ADJ
taxlaw-9795	185	12	section	section	NOUN
taxlaw-9795	185	13	1237	1237	NUM
taxlaw-9795	185	14	election	election	NOUN
taxlaw-9795	185	15	one	one	NUM
taxlaw-9795	185	16	example	example	NOUN
taxlaw-9795	185	17	of	of	ADP
taxlaw-9795	185	18	a	a	DET
taxlaw-9795	185	19	favorable	favorable	ADJ
taxlaw-9795	185	20	fallback	fallback	NOUN
taxlaw-9795	185	21	protective	protective	ADJ
taxlaw-9795	185	22	tax	tax	NOUN
taxlaw-9795	185	23	election	election	NOUN
taxlaw-9795	185	24	arises	arise	VERB
taxlaw-9795	185	25	in	in	ADP
taxlaw-9795	185	26	the	the	DET
taxlaw-9795	185	27	context	context	NOUN
taxlaw-9795	185	28	of	of	ADP
taxlaw-9795	185	29	the	the	DET
taxlaw-9795	185	30	sale	sale	NOUN
taxlaw-9795	185	31	of	of	ADP
taxlaw-9795	185	32	subdivided	subdivide	VERB
taxlaw-9795	185	33	land	land	NOUN
taxlaw-9795	185	34	.	.	PUNCT
taxlaw-9795	186	1	when	when	SCONJ
taxlaw-9795	186	2	a	a	DET
taxlaw-9795	186	3	taxpayer	taxpayer	NOUN
taxlaw-9795	186	4	sells	sell	VERB
taxlaw-9795	186	5	appreciated	appreciate	VERB
taxlaw-9795	186	6	real	real	ADJ
taxlaw-9795	186	7	estate	estate	NOUN
taxlaw-9795	186	8	,	,	PUNCT
taxlaw-9795	186	9	the	the	DET
taxlaw-9795	186	10	resulting	result	VERB
taxlaw-9795	186	11	gain	gain	NOUN
taxlaw-9795	186	12	generally	generally	ADV
taxlaw-9795	186	13	will	will	AUX
taxlaw-9795	186	14	be	be	AUX
taxlaw-9795	186	15	classified	classify	VERB
taxlaw-9795	186	16	as	as	ADP
taxlaw-9795	186	17	ordinary	ordinary	ADJ
taxlaw-9795	186	18	income	income	NOUN
taxlaw-9795	186	19	if	if	SCONJ
taxlaw-9795	186	20	the	the	DET
taxlaw-9795	186	21	real	real	ADJ
taxlaw-9795	186	22	estate	estate	NOUN
taxlaw-9795	186	23	is	be	AUX
taxlaw-9795	186	24	“	"	PUNCT
taxlaw-9795	186	25	property	property	NOUN
taxlaw-9795	186	26	held	hold	VERB
taxlaw-9795	186	27	by	by	ADP
taxlaw-9795	186	28	the	the	DET
taxlaw-9795	186	29	taxpayer	taxpayer	NOUN
taxlaw-9795	186	30	primarily	primarily	ADV
taxlaw-9795	186	31	for	for	ADP
taxlaw-9795	186	32	sale	sale	NOUN
taxlaw-9795	186	33	to	to	ADP
taxlaw-9795	186	34	customers	customer	NOUN
taxlaw-9795	186	35	in	in	ADP
taxlaw-9795	186	36	the	the	DET
taxlaw-9795	186	37	ordinary	ordinary	ADJ
taxlaw-9795	186	38	course	course	NOUN
taxlaw-9795	186	39	of	of	ADP
taxlaw-9795	186	40	his	his	PRON
taxlaw-9795	186	41	trade	trade	NOUN
taxlaw-9795	186	42	or	or	CCONJ
taxlaw-9795	186	43	business	business	NOUN
taxlaw-9795	186	44	,	,	PUNCT
taxlaw-9795	186	45	”	"	PUNCT
taxlaw-9795	186	46	as	as	SCONJ
taxlaw-9795	186	47	described	describe	VERB
taxlaw-9795	186	48	by	by	ADP
taxlaw-9795	186	49	internal	internal	ADJ
taxlaw-9795	186	50	revenue	revenue	NOUN
taxlaw-9795	186	51	code	code	NOUN
taxlaw-9795	186	52	section	section	NOUN
taxlaw-9795	186	53	1221(a)(1).36	1221(a)(1).36	NUM
taxlaw-9795	186	54	real	real	ADJ
taxlaw-9795	186	55	estate	estate	NOUN
taxlaw-9795	186	56	fitting	fit	VERB
taxlaw-9795	186	57	this	this	DET
taxlaw-9795	186	58	description	description	NOUN
taxlaw-9795	186	59	is	be	AUX
taxlaw-9795	186	60	often	often	ADV
taxlaw-9795	186	61	referred	refer	VERB
taxlaw-9795	186	62	to	to	ADP
taxlaw-9795	186	63	as	as	ADP
taxlaw-9795	186	64	“	"	PUNCT
taxlaw-9795	186	65	dealer	dealer	NOUN
taxlaw-9795	186	66	property	property	NOUN
taxlaw-9795	186	67	.	.	PUNCT
taxlaw-9795	187	1	”37	”37	ADV
taxlaw-9795	187	2	if	if	SCONJ
taxlaw-9795	187	3	,	,	PUNCT
taxlaw-9795	187	4	instead	instead	ADV
taxlaw-9795	187	5	,	,	PUNCT
taxlaw-9795	187	6	the	the	DET
taxlaw-9795	187	7	taxpayer	taxpayer	NOUN
taxlaw-9795	187	8	holds	hold	VERB
taxlaw-9795	187	9	the	the	DET
taxlaw-9795	187	10	real	real	ADJ
taxlaw-9795	187	11	estate	estate	NOUN
taxlaw-9795	187	12	for	for	ADP
taxlaw-9795	187	13	investment	investment	NOUN
taxlaw-9795	187	14	purposes	purpose	NOUN
taxlaw-9795	187	15	,	,	PUNCT
taxlaw-9795	187	16	the	the	DET
taxlaw-9795	187	17	resulting	result	VERB
taxlaw-9795	187	18	gain	gain	NOUN
taxlaw-9795	187	19	will	will	AUX
taxlaw-9795	187	20	be	be	AUX
taxlaw-9795	187	21	capital	capital	NOUN
taxlaw-9795	187	22	gain.38	gain.38	NOUN
taxlaw-9795	187	23	whether	whether	SCONJ
taxlaw-9795	187	24	real	real	ADJ
taxlaw-9795	187	25	estate	estate	NOUN
taxlaw-9795	187	26	is	be	AUX
taxlaw-9795	187	27	“	"	PUNCT
taxlaw-9795	187	28	dealer	dealer	NOUN
taxlaw-9795	187	29	property	property	NOUN
taxlaw-9795	187	30	”	"	PUNCT
taxlaw-9795	187	31	is	be	AUX
taxlaw-9795	187	32	determined	determine	VERB
taxlaw-9795	187	33	based	base	VERB
taxlaw-9795	187	34	on	on	ADP
taxlaw-9795	187	35	all	all	DET
taxlaw-9795	187	36	relevant	relevant	ADJ
taxlaw-9795	187	37	facts	fact	NOUN
taxlaw-9795	187	38	and	and	CCONJ
taxlaw-9795	187	39	circumstances	circumstance	NOUN
taxlaw-9795	187	40	bearing	bear	VERB
taxlaw-9795	187	41	on	on	ADP
taxlaw-9795	187	42	whether	whether	SCONJ
taxlaw-9795	187	43	the	the	DET
taxlaw-9795	187	44	taxpayer	taxpayer	NOUN
taxlaw-9795	187	45	held	hold	VERB
taxlaw-9795	187	46	the	the	DET
taxlaw-9795	187	47	property	property	NOUN
taxlaw-9795	187	48	with	with	ADP
taxlaw-9795	187	49	the	the	DET
taxlaw-9795	187	50	intent	intent	NOUN
taxlaw-9795	187	51	described	describe	VERB
taxlaw-9795	187	52	in	in	ADP
taxlaw-9795	187	53	section	section	NOUN
taxlaw-9795	187	54	1221(a)(1).39	1221(a)(1).39	PROPN
taxlaw-9795	187	55	courts	court	NOUN
taxlaw-9795	187	56	will	will	AUX
taxlaw-9795	187	57	examine	examine	VERB
taxlaw-9795	187	58	facts	fact	NOUN
taxlaw-9795	187	59	that	that	PRON
taxlaw-9795	187	60	include	include	VERB
taxlaw-9795	187	61	,	,	PUNCT
taxlaw-9795	187	62	but	but	CCONJ
taxlaw-9795	187	63	are	be	AUX
taxlaw-9795	187	64	not	not	PART
taxlaw-9795	187	65	limited	limit	VERB
taxlaw-9795	187	66	to	to	ADP
taxlaw-9795	187	67	:	:	PUNCT
taxlaw-9795	187	68	(	(	PUNCT
taxlaw-9795	187	69	1	1	X
taxlaw-9795	187	70	)	)	PUNCT
taxlaw-9795	187	71	the	the	DET
taxlaw-9795	187	72	frequency	frequency	NOUN
taxlaw-9795	187	73	and	and	CCONJ
taxlaw-9795	187	74	substantiality	substantiality	NOUN
taxlaw-9795	187	75	of	of	ADP
taxlaw-9795	187	76	sales	sale	NOUN
taxlaw-9795	187	77	,	,	PUNCT
taxlaw-9795	187	78	(	(	PUNCT
taxlaw-9795	187	79	2	2	X
taxlaw-9795	187	80	)	)	PUNCT
taxlaw-9795	187	81	the	the	DET
taxlaw-9795	187	82	extent	extent	NOUN
taxlaw-9795	187	83	of	of	ADP
taxlaw-9795	187	84	improvements	improvement	NOUN
taxlaw-9795	187	85	made	make	VERB
taxlaw-9795	187	86	to	to	ADP
taxlaw-9795	187	87	the	the	DET
taxlaw-9795	187	88	property	property	NOUN
taxlaw-9795	187	89	by	by	ADP
taxlaw-9795	187	90	the	the	DET
taxlaw-9795	187	91	taxpayer	taxpayer	NOUN
taxlaw-9795	187	92	,	,	PUNCT
taxlaw-9795	187	93	and	and	CCONJ
taxlaw-9795	187	94	(	(	PUNCT
taxlaw-9795	187	95	3	3	X
taxlaw-9795	187	96	)	)	PUNCT
taxlaw-9795	187	97	efforts	effort	NOUN
taxlaw-9795	187	98	by	by	ADP
taxlaw-9795	187	99	the	the	DET
taxlaw-9795	187	100	taxpayer	taxpayer	NOUN
taxlaw-9795	187	101	to	to	PART
taxlaw-9795	187	102	advertise	advertise	VERB
taxlaw-9795	187	103	the	the	DET
taxlaw-9795	187	104	property	property	NOUN
taxlaw-9795	187	105	for	for	ADP
taxlaw-9795	187	106	sale.40	sale.40	NOUN
taxlaw-9795	187	107	because	because	SCONJ
taxlaw-9795	187	108	the	the	DET
taxlaw-9795	187	109	determination	determination	NOUN
taxlaw-9795	187	110	of	of	ADP
taxlaw-9795	187	111	whether	whether	SCONJ
taxlaw-9795	187	112	sale	sale	NOUN
taxlaw-9795	187	113	of	of	ADP
taxlaw-9795	187	114	36	36	NUM
taxlaw-9795	187	115	i.r.c	i.r.c	NOUN
taxlaw-9795	187	116	.	.	PUNCT
taxlaw-9795	188	1	§	§	PROPN
taxlaw-9795	188	2	1221(a)(1	1221(a)(1	NUM
taxlaw-9795	188	3	)	)	PUNCT
taxlaw-9795	188	4	.	.	PUNCT
taxlaw-9795	189	1	37	37	NUM
taxlaw-9795	189	2	see	see	VERB
taxlaw-9795	189	3	,	,	PUNCT
taxlaw-9795	189	4	e.g.	e.g.	ADV
taxlaw-9795	189	5	,	,	PUNCT
taxlaw-9795	189	6	gerald	gerald	PROPN
taxlaw-9795	189	7	j.	j.	PROPN
taxlaw-9795	189	8	robinson	robinson	PROPN
taxlaw-9795	189	9	,	,	PUNCT
taxlaw-9795	189	10	federal	federal	ADJ
taxlaw-9795	189	11	income	income	NOUN
taxlaw-9795	189	12	taxation	taxation	NOUN
taxlaw-9795	189	13	of	of	ADP
taxlaw-9795	189	14	real	real	ADJ
taxlaw-9795	189	15	estate¶	estate¶	ADJ
taxlaw-9795	189	16	17.13	17.13	NUM
taxlaw-9795	189	17	(	(	PUNCT
taxlaw-9795	189	18	2019	2019	NUM
taxlaw-9795	189	19	)	)	PUNCT
taxlaw-9795	189	20	(	(	PUNCT
taxlaw-9795	189	21	using	use	VERB
taxlaw-9795	189	22	the	the	DET
taxlaw-9795	189	23	“	"	PUNCT
taxlaw-9795	189	24	dealer	dealer	NOUN
taxlaw-9795	189	25	property	property	NOUN
taxlaw-9795	189	26	”	"	PUNCT
taxlaw-9795	189	27	phrase	phrase	NOUN
taxlaw-9795	189	28	)	)	PUNCT
taxlaw-9795	189	29	.	.	PUNCT
taxlaw-9795	190	1	38	38	NUM
taxlaw-9795	190	2	i.r.c	i.r.c	NOUN
taxlaw-9795	190	3	.	.	PUNCT
taxlaw-9795	191	1	§	§	PROPN
taxlaw-9795	191	2	1221(a	1221(a	NUM
taxlaw-9795	191	3	)	)	PUNCT
taxlaw-9795	191	4	.	.	PUNCT
taxlaw-9795	192	1	39	39	NUM
taxlaw-9795	192	2	see	see	VERB
taxlaw-9795	192	3	,	,	PUNCT
taxlaw-9795	192	4	e.g.	e.g.	ADV
taxlaw-9795	192	5	,	,	PUNCT
taxlaw-9795	192	6	biedenharn	biedenharn	PROPN
taxlaw-9795	192	7	realty	realty	PROPN
taxlaw-9795	192	8	co.	co.	PROPN
taxlaw-9795	192	9	v.	v.	ADP
taxlaw-9795	192	10	united	united	PROPN
taxlaw-9795	192	11	states	states	PROPN
taxlaw-9795	192	12	,	,	PUNCT
taxlaw-9795	192	13	526	526	NUM
taxlaw-9795	192	14	f.2d	f.2d	ADP
taxlaw-9795	192	15	409	409	NUM
taxlaw-9795	192	16	(	(	PUNCT
taxlaw-9795	192	17	5th	5th	ADJ
taxlaw-9795	192	18	cir	cir	NOUN
taxlaw-9795	192	19	.	.	PUNCT
taxlaw-9795	192	20	1976	1976	NUM
taxlaw-9795	192	21	)	)	PUNCT
taxlaw-9795	192	22	(	(	PUNCT
taxlaw-9795	192	23	examining	examine	VERB
taxlaw-9795	192	24	various	various	ADJ
taxlaw-9795	192	25	factors	factor	NOUN
taxlaw-9795	192	26	including	include	VERB
taxlaw-9795	192	27	frequency	frequency	NOUN
taxlaw-9795	192	28	and	and	CCONJ
taxlaw-9795	192	29	substantiality	substantiality	NOUN
taxlaw-9795	192	30	of	of	ADP
taxlaw-9795	192	31	sales	sale	NOUN
taxlaw-9795	192	32	,	,	PUNCT
taxlaw-9795	192	33	extent	extent	NOUN
taxlaw-9795	192	34	of	of	ADP
taxlaw-9795	192	35	improvements	improvement	NOUN
taxlaw-9795	192	36	to	to	ADP
taxlaw-9795	192	37	the	the	DET
taxlaw-9795	192	38	property	property	NOUN
taxlaw-9795	192	39	,	,	PUNCT
taxlaw-9795	192	40	and	and	CCONJ
taxlaw-9795	192	41	solicitation	solicitation	NOUN
taxlaw-9795	192	42	and	and	CCONJ
taxlaw-9795	192	43	advertising	advertising	NOUN
taxlaw-9795	192	44	efforts	effort	NOUN
taxlaw-9795	192	45	)	)	PUNCT
taxlaw-9795	192	46	;	;	PUNCT
taxlaw-9795	192	47	united	united	PROPN
taxlaw-9795	192	48	states	states	PROPN
taxlaw-9795	192	49	v.	v.	ADP
taxlaw-9795	192	50	winthrop	winthrop	PROPN
taxlaw-9795	192	51	,	,	PUNCT
taxlaw-9795	192	52	417	417	NUM
taxlaw-9795	192	53	f.2d	f.2d	NOUN
taxlaw-9795	192	54	905	905	NUM
taxlaw-9795	192	55	,	,	PUNCT
taxlaw-9795	192	56	911	911	NUM
taxlaw-9795	192	57	(	(	PUNCT
taxlaw-9795	192	58	5th	5th	ADJ
taxlaw-9795	192	59	cir	cir	NOUN
taxlaw-9795	192	60	.	.	PROPN
taxlaw-9795	192	61	1969	1969	NUM
taxlaw-9795	192	62	)	)	PUNCT
taxlaw-9795	192	63	(	(	PUNCT
taxlaw-9795	192	64	describing	describe	VERB
taxlaw-9795	192	65	the	the	DET
taxlaw-9795	192	66	facts	fact	NOUN
taxlaw-9795	192	67	-	-	PUNCT
taxlaw-9795	192	68	and	and	CCONJ
taxlaw-9795	192	69	-	-	PUNCT
taxlaw-9795	192	70	circumstances	circumstance	NOUN
taxlaw-9795	192	71	-	-	PUNCT
taxlaw-9795	192	72	based	base	VERB
taxlaw-9795	192	73	nature	nature	NOUN
taxlaw-9795	192	74	of	of	ADP
taxlaw-9795	192	75	the	the	DET
taxlaw-9795	192	76	test	test	NOUN
taxlaw-9795	192	77	)	)	PUNCT
taxlaw-9795	192	78	.	.	PUNCT
taxlaw-9795	193	1	40	40	NUM
taxlaw-9795	193	2	see	see	VERB
taxlaw-9795	193	3	,	,	PUNCT
taxlaw-9795	193	4	e.g.	e.g.	ADV
taxlaw-9795	193	5	,	,	PUNCT
taxlaw-9795	193	6	biedenharn	biedenharn	PROPN
taxlaw-9795	193	7	realty	realty	PROPN
taxlaw-9795	193	8	co.	co.	PROPN
taxlaw-9795	193	9	,	,	PUNCT
taxlaw-9795	193	10	526	526	NUM
taxlaw-9795	193	11	f.2d	f.2d	ADP
taxlaw-9795	193	12	409	409	NUM
taxlaw-9795	193	13	;	;	PUNCT
taxlaw-9795	193	14	winthrop	winthrop	NOUN
taxlaw-9795	193	15	,	,	PUNCT
taxlaw-9795	193	16	417	417	NUM
taxlaw-9795	193	17	f.2d	f.2d	NOUN
taxlaw-9795	193	18	905	905	NUM
taxlaw-9795	193	19	.	.	PUNCT
taxlaw-9795	194	1	2022	2022	NUM
taxlaw-9795	194	2	]	]	PUNCT
taxlaw-9795	194	3	protective	protective	ADJ
taxlaw-9795	194	4	tax	tax	NOUN
taxlaw-9795	194	5	elections	election	NOUN
taxlaw-9795	194	6	87	87	NUM
taxlaw-9795	194	7	real	real	ADJ
taxlaw-9795	194	8	estate	estate	NOUN
taxlaw-9795	194	9	produces	produce	VERB
taxlaw-9795	194	10	ordinary	ordinary	ADJ
taxlaw-9795	194	11	income	income	NOUN
taxlaw-9795	194	12	or	or	CCONJ
taxlaw-9795	194	13	capital	capital	NOUN
taxlaw-9795	194	14	gain	gain	NOUN
taxlaw-9795	194	15	is	be	AUX
taxlaw-9795	194	16	based	base	VERB
taxlaw-9795	194	17	on	on	ADP
taxlaw-9795	194	18	the	the	DET
taxlaw-9795	194	19	facts	fact	NOUN
taxlaw-9795	194	20	and	and	CCONJ
taxlaw-9795	194	21	circumstances	circumstance	NOUN
taxlaw-9795	194	22	of	of	ADP
taxlaw-9795	194	23	each	each	DET
taxlaw-9795	194	24	case	case	NOUN
taxlaw-9795	194	25	,	,	PUNCT
taxlaw-9795	194	26	cases	case	NOUN
taxlaw-9795	194	27	with	with	ADP
taxlaw-9795	194	28	similar	similar	ADJ
taxlaw-9795	194	29	fact	fact	NOUN
taxlaw-9795	194	30	patterns	pattern	NOUN
taxlaw-9795	194	31	sometimes	sometimes	ADV
taxlaw-9795	194	32	result	result	VERB
taxlaw-9795	194	33	in	in	ADP
taxlaw-9795	194	34	different	different	ADJ
taxlaw-9795	194	35	outcomes	outcome	NOUN
taxlaw-9795	194	36	across	across	ADP
taxlaw-9795	194	37	cases	case	NOUN
taxlaw-9795	194	38	within	within	ADP
taxlaw-9795	194	39	a	a	DET
taxlaw-9795	194	40	jurisdiction	jurisdiction	NOUN
taxlaw-9795	194	41	or	or	CCONJ
taxlaw-9795	194	42	across	across	ADP
taxlaw-9795	194	43	jurisdictions	jurisdiction	NOUN
taxlaw-9795	194	44	.	.	PUNCT
taxlaw-9795	195	1	as	as	SCONJ
taxlaw-9795	195	2	one	one	NUM
taxlaw-9795	195	3	court	court	NOUN
taxlaw-9795	195	4	stated	state	VERB
taxlaw-9795	195	5	,	,	PUNCT
taxlaw-9795	195	6	“	"	PUNCT
taxlaw-9795	195	7	finding	find	VERB
taxlaw-9795	195	8	ourselves	ourselves	PRON
taxlaw-9795	195	9	engulfed	engulf	VERB
taxlaw-9795	195	10	in	in	ADP
taxlaw-9795	195	11	a	a	DET
taxlaw-9795	195	12	fog	fog	NOUN
taxlaw-9795	195	13	of	of	ADP
taxlaw-9795	195	14	decisions	decision	NOUN
taxlaw-9795	195	15	with	with	ADP
taxlaw-9795	195	16	gossamer	gossamer	NOUN
taxlaw-9795	195	17	like	like	ADP
taxlaw-9795	195	18	distinctions	distinction	NOUN
taxlaw-9795	195	19	,	,	PUNCT
taxlaw-9795	195	20	and	and	CCONJ
taxlaw-9795	195	21	a	a	DET
taxlaw-9795	195	22	quagmire	quagmire	NOUN
taxlaw-9795	195	23	of	of	ADP
taxlaw-9795	195	24	unworkable	unworkable	ADJ
taxlaw-9795	195	25	,	,	PUNCT
taxlaw-9795	195	26	unreliable	unreliable	ADJ
taxlaw-9795	195	27	,	,	PUNCT
taxlaw-9795	195	28	and	and	CCONJ
taxlaw-9795	195	29	often	often	ADV
taxlaw-9795	195	30	irrelevant	irrelevant	ADJ
taxlaw-9795	195	31	tests	test	NOUN
taxlaw-9795	195	32	,	,	PUNCT
taxlaw-9795	195	33	we	we	PRON
taxlaw-9795	195	34	take	take	VERB
taxlaw-9795	195	35	the	the	DET
taxlaw-9795	195	36	route	route	NOUN
taxlaw-9795	195	37	of	of	ADP
taxlaw-9795	195	38	ad	ad	X
taxlaw-9795	195	39	hoc	hoc	X
taxlaw-9795	195	40	exploration	exploration	NOUN
taxlaw-9795	195	41	…	…	SYM
taxlaw-9795	195	42	.”41	.”41	NOUN
taxlaw-9795	195	43	when	when	SCONJ
taxlaw-9795	195	44	certain	certain	ADJ
taxlaw-9795	195	45	requirements	requirement	NOUN
taxlaw-9795	195	46	are	be	AUX
taxlaw-9795	195	47	met	meet	VERB
taxlaw-9795	195	48	,	,	PUNCT
taxlaw-9795	195	49	internal	internal	ADJ
taxlaw-9795	195	50	revenue	revenue	NOUN
taxlaw-9795	195	51	code	code	NOUN
taxlaw-9795	195	52	section	section	NOUN
taxlaw-9795	195	53	1237	1237	NUM
taxlaw-9795	195	54	effectively	effectively	ADV
taxlaw-9795	195	55	provides	provide	VERB
taxlaw-9795	195	56	a	a	DET
taxlaw-9795	195	57	safe	safe	ADJ
taxlaw-9795	195	58	harbor	harbor	NOUN
taxlaw-9795	195	59	ensuring	ensure	VERB
taxlaw-9795	195	60	that	that	SCONJ
taxlaw-9795	195	61	at	at	ADV
taxlaw-9795	195	62	least	least	ADJ
taxlaw-9795	195	63	some	some	PRON
taxlaw-9795	195	64	gain	gain	NOUN
taxlaw-9795	195	65	from	from	ADP
taxlaw-9795	195	66	sale	sale	NOUN
taxlaw-9795	195	67	of	of	ADP
taxlaw-9795	195	68	subdivided	subdivide	VERB
taxlaw-9795	195	69	land	land	NOUN
taxlaw-9795	195	70	will	will	AUX
taxlaw-9795	195	71	not	not	PART
taxlaw-9795	195	72	be	be	AUX
taxlaw-9795	195	73	treated	treat	VERB
taxlaw-9795	195	74	as	as	ADP
taxlaw-9795	195	75	gain	gain	NOUN
taxlaw-9795	195	76	from	from	ADP
taxlaw-9795	195	77	sale	sale	NOUN
taxlaw-9795	195	78	of	of	ADP
taxlaw-9795	195	79	dealer	dealer	NOUN
taxlaw-9795	195	80	property.42	property.42	NOUN
taxlaw-9795	195	81	in	in	ADP
taxlaw-9795	195	82	order	order	NOUN
taxlaw-9795	195	83	to	to	PART
taxlaw-9795	195	84	qualify	qualify	VERB
taxlaw-9795	195	85	for	for	ADP
taxlaw-9795	195	86	this	this	DET
taxlaw-9795	195	87	safe	safe	ADJ
taxlaw-9795	195	88	harbor	harbor	NOUN
taxlaw-9795	195	89	,	,	PUNCT
taxlaw-9795	195	90	in	in	ADP
taxlaw-9795	195	91	addition	addition	NOUN
taxlaw-9795	195	92	to	to	ADP
taxlaw-9795	195	93	meeting	meet	VERB
taxlaw-9795	195	94	a	a	DET
taxlaw-9795	195	95	host	host	NOUN
taxlaw-9795	195	96	of	of	ADP
taxlaw-9795	195	97	other	other	ADJ
taxlaw-9795	195	98	requirements,43	requirements,43	NOUN
taxlaw-9795	195	99	the	the	DET
taxlaw-9795	195	100	taxpayer	taxpayer	NOUN
taxlaw-9795	195	101	and	and	CCONJ
taxlaw-9795	195	102	certain	certain	ADJ
taxlaw-9795	195	103	other	other	ADJ
taxlaw-9795	195	104	parties	party	NOUN
taxlaw-9795	195	105	must	must	AUX
taxlaw-9795	195	106	not	not	PART
taxlaw-9795	195	107	have	have	AUX
taxlaw-9795	195	108	made	make	VERB
taxlaw-9795	195	109	any	any	DET
taxlaw-9795	195	110	substantial	substantial	ADJ
taxlaw-9795	195	111	improvements	improvement	NOUN
taxlaw-9795	195	112	to	to	ADP
taxlaw-9795	195	113	the	the	DET
taxlaw-9795	195	114	land.44	land.44	NOUN
taxlaw-9795	195	115	if	if	SCONJ
taxlaw-9795	195	116	a	a	DET
taxlaw-9795	195	117	taxpayer	taxpayer	NOUN
taxlaw-9795	195	118	does	do	AUX
taxlaw-9795	195	119	not	not	PART
taxlaw-9795	195	120	qualify	qualify	VERB
taxlaw-9795	195	121	for	for	ADP
taxlaw-9795	195	122	the	the	DET
taxlaw-9795	195	123	safe	safe	ADJ
taxlaw-9795	195	124	harbor	harbor	NOUN
taxlaw-9795	195	125	because	because	SCONJ
taxlaw-9795	195	126	the	the	DET
taxlaw-9795	195	127	taxpayer	taxpayer	NOUN
taxlaw-9795	195	128	has	have	AUX
taxlaw-9795	195	129	made	make	VERB
taxlaw-9795	195	130	what	what	PRON
taxlaw-9795	195	131	would	would	AUX
taxlaw-9795	195	132	otherwise	otherwise	ADV
taxlaw-9795	195	133	be	be	AUX
taxlaw-9795	195	134	considered	consider	VERB
taxlaw-9795	195	135	substantial	substantial	ADJ
taxlaw-9795	195	136	improvements	improvement	NOUN
taxlaw-9795	195	137	to	to	ADP
taxlaw-9795	195	138	the	the	DET
taxlaw-9795	195	139	land	land	NOUN
taxlaw-9795	195	140	then	then	ADV
taxlaw-9795	195	141	,	,	PUNCT
taxlaw-9795	195	142	as	as	ADV
taxlaw-9795	195	143	long	long	ADV
taxlaw-9795	195	144	as	as	SCONJ
taxlaw-9795	195	145	the	the	DET
taxlaw-9795	195	146	improvements	improvement	NOUN
taxlaw-9795	195	147	fall	fall	VERB
taxlaw-9795	195	148	into	into	ADP
taxlaw-9795	195	149	certain	certain	ADJ
taxlaw-9795	195	150	categories	category	NOUN
taxlaw-9795	195	151	and	and	CCONJ
taxlaw-9795	195	152	as	as	ADV
taxlaw-9795	195	153	long	long	ADV
taxlaw-9795	195	154	as	as	SCONJ
taxlaw-9795	195	155	the	the	DET
taxlaw-9795	195	156	taxpayer	taxpayer	NOUN
taxlaw-9795	195	157	has	have	AUX
taxlaw-9795	195	158	held	hold	VERB
taxlaw-9795	195	159	the	the	DET
taxlaw-9795	195	160	land	land	NOUN
taxlaw-9795	195	161	for	for	ADP
taxlaw-9795	195	162	at	at	ADV
taxlaw-9795	195	163	least	least	ADV
taxlaw-9795	195	164	10	10	NUM
taxlaw-9795	195	165	years	year	NOUN
taxlaw-9795	195	166	,	,	PUNCT
taxlaw-9795	195	167	the	the	DET
taxlaw-9795	195	168	taxpayer	taxpayer	NOUN
taxlaw-9795	195	169	can	can	AUX
taxlaw-9795	195	170	make	make	VERB
taxlaw-9795	195	171	an	an	DET
taxlaw-9795	195	172	election	election	NOUN
taxlaw-9795	195	173	to	to	PART
taxlaw-9795	195	174	treat	treat	VERB
taxlaw-9795	195	175	the	the	DET
taxlaw-9795	195	176	improvements	improvement	NOUN
taxlaw-9795	195	177	as	as	ADP
taxlaw-9795	195	178	not	not	PART
taxlaw-9795	195	179	substantial	substantial	ADJ
taxlaw-9795	195	180	and	and	CCONJ
taxlaw-9795	195	181	still	still	ADV
taxlaw-9795	195	182	obtain	obtain	VERB
taxlaw-9795	195	183	the	the	DET
taxlaw-9795	195	184	treatment	treatment	NOUN
taxlaw-9795	195	185	afforded	afford	VERB
taxlaw-9795	195	186	by	by	ADP
taxlaw-9795	195	187	the	the	DET
taxlaw-9795	195	188	safe	safe	PROPN
taxlaw-9795	195	189	harbor.45	harbor.45	NOUN
taxlaw-9795	195	190	if	if	SCONJ
taxlaw-9795	195	191	the	the	DET
taxlaw-9795	195	192	taxpayer	taxpayer	NOUN
taxlaw-9795	195	193	makes	make	VERB
taxlaw-9795	195	194	such	such	DET
taxlaw-9795	195	195	an	an	DET
taxlaw-9795	195	196	election	election	NOUN
taxlaw-9795	195	197	,	,	PUNCT
taxlaw-9795	195	198	then	then	ADV
taxlaw-9795	195	199	the	the	DET
taxlaw-9795	195	200	taxpayer	taxpayer	NOUN
taxlaw-9795	195	201	can	can	AUX
taxlaw-9795	195	202	not	not	PART
taxlaw-9795	195	203	include	include	VERB
taxlaw-9795	195	204	the	the	DET
taxlaw-9795	195	205	cost	cost	NOUN
taxlaw-9795	195	206	of	of	ADP
taxlaw-9795	195	207	the	the	DET
taxlaw-9795	195	208	improvements	improvement	NOUN
taxlaw-9795	195	209	in	in	ADP
taxlaw-9795	195	210	the	the	DET
taxlaw-9795	195	211	basis	basis	NOUN
taxlaw-9795	195	212	of	of	ADP
taxlaw-9795	195	213	the	the	DET
taxlaw-9795	195	214	land.46	land.46	NOUN
taxlaw-9795	195	215	in	in	ADP
taxlaw-9795	195	216	order	order	NOUN
taxlaw-9795	195	217	to	to	PART
taxlaw-9795	195	218	illustrate	illustrate	VERB
taxlaw-9795	195	219	the	the	DET
taxlaw-9795	195	220	potential	potential	ADJ
taxlaw-9795	195	221	use	use	NOUN
taxlaw-9795	195	222	of	of	ADP
taxlaw-9795	195	223	a	a	DET
taxlaw-9795	195	224	protective	protective	ADJ
taxlaw-9795	195	225	section	section	NOUN
taxlaw-9795	195	226	1237	1237	NUM
taxlaw-9795	195	227	election	election	NOUN
taxlaw-9795	195	228	,	,	PUNCT
taxlaw-9795	195	229	consider	consider	VERB
taxlaw-9795	195	230	the	the	DET
taxlaw-9795	195	231	following	follow	VERB
taxlaw-9795	195	232	example	example	NOUN
taxlaw-9795	195	233	.	.	PUNCT
taxlaw-9795	196	1	example	example	NOUN
taxlaw-9795	197	1	1	1	NUM
taxlaw-9795	197	2	.	.	PUNCT
taxlaw-9795	197	3	anne	anne	PROPN
taxlaw-9795	197	4	holds	hold	VERB
taxlaw-9795	197	5	a	a	DET
taxlaw-9795	197	6	parcel	parcel	NOUN
taxlaw-9795	197	7	of	of	ADP
taxlaw-9795	197	8	land	land	NOUN
taxlaw-9795	197	9	that	that	PRON
taxlaw-9795	197	10	anne	anne	PROPN
taxlaw-9795	197	11	subdivided	subdivide	VERB
taxlaw-9795	197	12	into	into	ADP
taxlaw-9795	197	13	five	five	NUM
taxlaw-9795	197	14	lots	lot	NOUN
taxlaw-9795	197	15	and	and	CCONJ
taxlaw-9795	197	16	improved	improve	VERB
taxlaw-9795	197	17	by	by	ADP
taxlaw-9795	197	18	adding	add	VERB
taxlaw-9795	197	19	roads	road	NOUN
taxlaw-9795	197	20	.	.	PUNCT
taxlaw-9795	198	1	anne	anne	PROPN
taxlaw-9795	198	2	has	have	AUX
taxlaw-9795	198	3	held	hold	VERB
taxlaw-9795	198	4	the	the	DET
taxlaw-9795	198	5	land	land	NOUN
taxlaw-9795	198	6	for	for	ADP
taxlaw-9795	198	7	at	at	ADV
taxlaw-9795	198	8	least	least	ADV
taxlaw-9795	198	9	10	10	NUM
taxlaw-9795	198	10	years	year	NOUN
taxlaw-9795	198	11	.	.	PUNCT
taxlaw-9795	199	1	setting	set	VERB
taxlaw-9795	199	2	aside	aside	ADP
taxlaw-9795	199	3	the	the	DET
taxlaw-9795	199	4	cost	cost	NOUN
taxlaw-9795	199	5	of	of	ADP
taxlaw-9795	199	6	adding	add	VERB
taxlaw-9795	199	7	the	the	DET
taxlaw-9795	199	8	roads	road	NOUN
taxlaw-9795	199	9	,	,	PUNCT
taxlaw-9795	199	10	anne	anne	PROPN
taxlaw-9795	199	11	’s	’s	PART
taxlaw-9795	199	12	basis	basis	NOUN
taxlaw-9795	199	13	in	in	ADP
taxlaw-9795	199	14	the	the	DET
taxlaw-9795	199	15	land	land	NOUN
taxlaw-9795	199	16	would	would	AUX
taxlaw-9795	199	17	be	be	AUX
taxlaw-9795	199	18	$	$	SYM
taxlaw-9795	199	19	110,000	110,000	NUM
taxlaw-9795	199	20	.	.	PUNCT
taxlaw-9795	200	1	the	the	DET
taxlaw-9795	200	2	cost	cost	NOUN
taxlaw-9795	200	3	of	of	ADP
taxlaw-9795	200	4	adding	add	VERB
taxlaw-9795	200	5	the	the	DET
taxlaw-9795	200	6	roads	road	NOUN
taxlaw-9795	200	7	was	be	AUX
taxlaw-9795	200	8	$	$	SYM
taxlaw-9795	200	9	20,000	20,000	NUM
taxlaw-9795	200	10	.	.	PUNCT
taxlaw-9795	201	1	anne	anne	PROPN
taxlaw-9795	201	2	sells	sell	VERB
taxlaw-9795	201	3	the	the	DET
taxlaw-9795	201	4	lots	lot	NOUN
taxlaw-9795	201	5	for	for	ADP
taxlaw-9795	201	6	a	a	DET
taxlaw-9795	201	7	total	total	ADJ
taxlaw-9795	201	8	price	price	NOUN
taxlaw-9795	201	9	of	of	ADP
taxlaw-9795	201	10	$	$	SYM
taxlaw-9795	201	11	200,000	200,000	NUM
taxlaw-9795	201	12	.	.	PUNCT
taxlaw-9795	202	1	in	in	ADP
taxlaw-9795	202	2	example	example	NOUN
taxlaw-9795	202	3	1	1	NUM
taxlaw-9795	202	4	,	,	PUNCT
taxlaw-9795	202	5	anne	anne	PROPN
taxlaw-9795	202	6	might	might	AUX
taxlaw-9795	202	7	file	file	VERB
taxlaw-9795	202	8	a	a	DET
taxlaw-9795	202	9	return	return	NOUN
taxlaw-9795	202	10	taking	take	VERB
taxlaw-9795	202	11	the	the	DET
taxlaw-9795	202	12	position	position	NOUN
taxlaw-9795	202	13	that	that	SCONJ
taxlaw-9795	202	14	,	,	PUNCT
taxlaw-9795	202	15	under	under	ADP
taxlaw-9795	202	16	the	the	DET
taxlaw-9795	202	17	general	general	ADJ
taxlaw-9795	202	18	facts	fact	NOUN
taxlaw-9795	202	19	and	and	CCONJ
taxlaw-9795	202	20	circumstances	circumstance	NOUN
taxlaw-9795	202	21	test	test	VERB
taxlaw-9795	202	22	,	,	PUNCT
taxlaw-9795	202	23	the	the	DET
taxlaw-9795	202	24	parcels	parcel	NOUN
taxlaw-9795	202	25	of	of	ADP
taxlaw-9795	202	26	land	land	NOUN
taxlaw-9795	202	27	are	be	AUX
taxlaw-9795	202	28	not	not	PART
taxlaw-9795	202	29	dealer	dealer	NOUN
taxlaw-9795	202	30	property	property	NOUN
taxlaw-9795	202	31	so	so	SCONJ
taxlaw-9795	202	32	that	that	SCONJ
taxlaw-9795	202	33	she	she	PRON
taxlaw-9795	202	34	realizes	realize	VERB
taxlaw-9795	202	35	$	$	SYM
taxlaw-9795	202	36	70,000	70,000	NUM
taxlaw-9795	202	37	of	of	ADP
taxlaw-9795	202	38	capital	capital	NOUN
taxlaw-9795	202	39	gain	gain	NOUN
taxlaw-9795	202	40	,	,	PUNCT
taxlaw-9795	202	41	resulting	result	VERB
taxlaw-9795	202	42	from	from	ADP
taxlaw-9795	202	43	the	the	DET
taxlaw-9795	202	44	difference	difference	NOUN
taxlaw-9795	202	45	between	between	ADP
taxlaw-9795	202	46	the	the	DET
taxlaw-9795	202	47	$	$	SYM
taxlaw-9795	202	48	200,000	200,000	NUM
taxlaw-9795	202	49	selling	selling	NOUN
taxlaw-9795	202	50	price	price	NOUN
taxlaw-9795	202	51	and	and	CCONJ
taxlaw-9795	202	52	a	a	DET
taxlaw-9795	202	53	$	$	SYM
taxlaw-9795	202	54	130,000	130,000	NUM
taxlaw-9795	202	55	basis	basis	NOUN
taxlaw-9795	202	56	that	that	PRON
taxlaw-9795	202	57	includes	include	VERB
taxlaw-9795	202	58	the	the	DET
taxlaw-9795	202	59	cost	cost	NOUN
taxlaw-9795	202	60	of	of	ADP
taxlaw-9795	202	61	adding	add	VERB
taxlaw-9795	202	62	the	the	DET
taxlaw-9795	202	63	roads	road	NOUN
taxlaw-9795	202	64	.	.	PUNCT
taxlaw-9795	203	1	in	in	ADP
taxlaw-9795	203	2	case	case	NOUN
taxlaw-9795	203	3	this	this	DET
taxlaw-9795	203	4	claim	claim	NOUN
taxlaw-9795	203	5	fails	fail	VERB
taxlaw-9795	203	6	because	because	SCONJ
taxlaw-9795	203	7	the	the	DET
taxlaw-9795	203	8	irs	irs	PROPN
taxlaw-9795	203	9	asserts	assert	VERB
taxlaw-9795	203	10	that	that	SCONJ
taxlaw-9795	203	11	the	the	DET
taxlaw-9795	203	12	property	property	NOUN
taxlaw-9795	203	13	is	be	AUX
taxlaw-9795	203	14	dealer	dealer	NOUN
taxlaw-9795	203	15	property	property	NOUN
taxlaw-9795	203	16	under	under	ADP
taxlaw-9795	203	17	the	the	DET
taxlaw-9795	203	18	general	general	ADJ
taxlaw-9795	203	19	facts	fact	NOUN
taxlaw-9795	203	20	and	and	CCONJ
taxlaw-9795	203	21	circumstances	circumstance	NOUN
taxlaw-9795	203	22	test	test	VERB
taxlaw-9795	203	23	,	,	PUNCT
taxlaw-9795	203	24	anne	anne	PROPN
taxlaw-9795	203	25	might	might	AUX
taxlaw-9795	203	26	file	file	VERB
taxlaw-9795	203	27	a	a	DET
taxlaw-9795	203	28	section	section	NOUN
taxlaw-9795	203	29	1237	1237	NUM
taxlaw-9795	203	30	election	election	NOUN
taxlaw-9795	203	31	on	on	ADP
taxlaw-9795	203	32	a	a	DET
taxlaw-9795	203	33	protective	protective	ADJ
taxlaw-9795	203	34	basis	basis	NOUN
taxlaw-9795	203	35	.	.	PUNCT
taxlaw-9795	204	1	anne	anne	PROPN
taxlaw-9795	204	2	would	would	AUX
taxlaw-9795	204	3	make	make	VERB
taxlaw-9795	204	4	a	a	DET
taxlaw-9795	204	5	protective	protective	ADJ
taxlaw-9795	204	6	filing	filing	NOUN
taxlaw-9795	204	7	to	to	PART
taxlaw-9795	204	8	preserve	preserve	VERB
taxlaw-9795	204	9	the	the	DET
taxlaw-9795	204	10	ability	ability	NOUN
taxlaw-9795	204	11	to	to	PART
taxlaw-9795	204	12	claim	claim	VERB
taxlaw-9795	204	13	$	$	SYM
taxlaw-9795	204	14	90,000	90,000	NUM
taxlaw-9795	204	15	of	of	ADP
taxlaw-9795	204	16	capital	capital	NOUN
taxlaw-9795	204	17	gain	gain	NOUN
taxlaw-9795	204	18	under	under	ADP
taxlaw-9795	204	19	the	the	DET
taxlaw-9795	204	20	safe	safe	ADJ
taxlaw-9795	204	21	harbor47	harbor47	NOUN
taxlaw-9795	204	22	rather	rather	ADV
taxlaw-9795	204	23	than	than	ADP
taxlaw-9795	204	24	$	$	SYM
taxlaw-9795	204	25	70,000	70,000	NUM
taxlaw-9795	204	26	of	of	ADP
taxlaw-9795	204	27	41	41	NUM
taxlaw-9795	204	28	winthrop	winthrop	NOUN
taxlaw-9795	204	29	,	,	PUNCT
taxlaw-9795	204	30	417	417	NUM
taxlaw-9795	204	31	f.2d	f.2d	NOUN
taxlaw-9795	204	32	906	906	NUM
taxlaw-9795	204	33	.	.	PUNCT
taxlaw-9795	204	34	42	42	NUM
taxlaw-9795	204	35	i.r.c	i.r.c	NOUN
taxlaw-9795	204	36	.	.	PUNCT
taxlaw-9795	205	1	§	§	PROPN
taxlaw-9795	205	2	1237	1237	NUM
taxlaw-9795	205	3	.	.	PUNCT
taxlaw-9795	206	1	if	if	SCONJ
taxlaw-9795	206	2	more	more	ADJ
taxlaw-9795	206	3	than	than	ADP
taxlaw-9795	206	4	five	five	NUM
taxlaw-9795	206	5	parcels	parcel	NOUN
taxlaw-9795	206	6	from	from	ADP
taxlaw-9795	206	7	the	the	DET
taxlaw-9795	206	8	tract	tract	NOUN
taxlaw-9795	206	9	of	of	ADP
taxlaw-9795	206	10	real	real	ADJ
taxlaw-9795	206	11	property	property	NOUN
taxlaw-9795	206	12	are	be	AUX
taxlaw-9795	206	13	sold	sell	VERB
taxlaw-9795	206	14	by	by	ADP
taxlaw-9795	206	15	the	the	DET
taxlaw-9795	206	16	taxpayer	taxpayer	NOUN
taxlaw-9795	206	17	,	,	PUNCT
taxlaw-9795	206	18	then	then	ADV
taxlaw-9795	206	19	some	some	DET
taxlaw-9795	206	20	portion	portion	NOUN
taxlaw-9795	206	21	of	of	ADP
taxlaw-9795	206	22	the	the	DET
taxlaw-9795	206	23	gain	gain	NOUN
taxlaw-9795	206	24	will	will	AUX
taxlaw-9795	206	25	be	be	AUX
taxlaw-9795	206	26	treated	treat	VERB
taxlaw-9795	206	27	as	as	ADP
taxlaw-9795	206	28	gain	gain	NOUN
taxlaw-9795	206	29	from	from	ADP
taxlaw-9795	206	30	sale	sale	NOUN
taxlaw-9795	206	31	of	of	ADP
taxlaw-9795	206	32	dealer	dealer	NOUN
taxlaw-9795	206	33	property	property	NOUN
taxlaw-9795	206	34	.	.	PUNCT
taxlaw-9795	207	1	i.r.c	i.r.c	NOUN
taxlaw-9795	207	2	.	.	PUNCT
taxlaw-9795	208	1	§	§	PROPN
taxlaw-9795	208	2	1237(b)(1	1237(b)(1	NUM
taxlaw-9795	208	3	)	)	PUNCT
taxlaw-9795	208	4	.	.	PUNCT
taxlaw-9795	209	1	43	43	NUM
taxlaw-9795	209	2	for	for	ADP
taxlaw-9795	209	3	additional	additional	ADJ
taxlaw-9795	209	4	requirements	requirement	NOUN
taxlaw-9795	209	5	,	,	PUNCT
taxlaw-9795	209	6	see	see	VERB
taxlaw-9795	209	7	i.r.c	i.r.c	NOUN
taxlaw-9795	209	8	.	.	PUNCT
taxlaw-9795	210	1	§	§	PROPN
taxlaw-9795	210	2	1237(a	1237(a	NUM
taxlaw-9795	210	3	)	)	PUNCT
taxlaw-9795	210	4	.	.	PUNCT
taxlaw-9795	211	1	44	44	NUM
taxlaw-9795	211	2	i.r.c	i.r.c	NOUN
taxlaw-9795	211	3	.	.	PUNCT
taxlaw-9795	212	1	§	§	PROPN
taxlaw-9795	212	2	1237(a)(2	1237(a)(2	NUM
taxlaw-9795	212	3	)	)	PUNCT
taxlaw-9795	212	4	.	.	PUNCT
taxlaw-9795	213	1	45	45	NUM
taxlaw-9795	213	2	i.r.c	i.r.c	NOUN
taxlaw-9795	213	3	.	.	PUNCT
taxlaw-9795	214	1	§	§	PROPN
taxlaw-9795	214	2	1237(b)(3	1237(b)(3	NUM
taxlaw-9795	214	3	)	)	PUNCT
taxlaw-9795	214	4	.	.	PUNCT
taxlaw-9795	215	1	to	to	PART
taxlaw-9795	215	2	be	be	AUX
taxlaw-9795	215	3	eligible	eligible	ADJ
taxlaw-9795	215	4	to	to	PART
taxlaw-9795	215	5	make	make	VERB
taxlaw-9795	215	6	this	this	DET
taxlaw-9795	215	7	election	election	NOUN
taxlaw-9795	215	8	,	,	PUNCT
taxlaw-9795	215	9	the	the	DET
taxlaw-9795	215	10	improvements	improvement	NOUN
taxlaw-9795	215	11	must	must	AUX
taxlaw-9795	215	12	consist	consist	VERB
taxlaw-9795	215	13	of	of	ADP
taxlaw-9795	215	14	“	"	PUNCT
taxlaw-9795	215	15	the	the	DET
taxlaw-9795	215	16	building	building	NOUN
taxlaw-9795	215	17	or	or	CCONJ
taxlaw-9795	215	18	installation	installation	NOUN
taxlaw-9795	215	19	of	of	ADP
taxlaw-9795	215	20	water	water	NOUN
taxlaw-9795	215	21	,	,	PUNCT
taxlaw-9795	215	22	sewer	sewer	NOUN
taxlaw-9795	215	23	,	,	PUNCT
taxlaw-9795	215	24	or	or	CCONJ
taxlaw-9795	215	25	drainage	drainage	NOUN
taxlaw-9795	215	26	facilities	facility	NOUN
taxlaw-9795	215	27	or	or	CCONJ
taxlaw-9795	215	28	roads	road	NOUN
taxlaw-9795	215	29	”	"	PUNCT
taxlaw-9795	215	30	and	and	CCONJ
taxlaw-9795	215	31	the	the	DET
taxlaw-9795	215	32	land	land	NOUN
taxlaw-9795	215	33	must	must	AUX
taxlaw-9795	215	34	not	not	PART
taxlaw-9795	215	35	have	have	AUX
taxlaw-9795	215	36	been	be	AUX
taxlaw-9795	215	37	“	"	PUNCT
taxlaw-9795	215	38	marketable	marketable	ADJ
taxlaw-9795	215	39	at	at	ADP
taxlaw-9795	215	40	the	the	DET
taxlaw-9795	215	41	prevailing	prevail	VERB
taxlaw-9795	215	42	local	local	ADJ
taxlaw-9795	215	43	price	price	NOUN
taxlaw-9795	215	44	for	for	ADP
taxlaw-9795	215	45	similar	similar	ADJ
taxlaw-9795	215	46	building	building	NOUN
taxlaw-9795	215	47	sites	site	NOUN
taxlaw-9795	215	48	without	without	ADP
taxlaw-9795	215	49	such	such	ADJ
taxlaw-9795	215	50	improvement	improvement	NOUN
taxlaw-9795	215	51	.	.	PUNCT
taxlaw-9795	215	52	”	"	PUNCT
taxlaw-9795	215	53	i.r.c	i.r.c	NOUN
taxlaw-9795	215	54	.	.	PUNCT
taxlaw-9795	216	1	§	§	PROPN
taxlaw-9795	216	2	§	§	PROPN
taxlaw-9795	216	3	1237(b)(3)(a	1237(b)(3)(a	NUM
taxlaw-9795	216	4	)	)	PUNCT
taxlaw-9795	216	5	&	&	CCONJ
taxlaw-9795	216	6	(	(	PUNCT
taxlaw-9795	216	7	b	b	NOUN
taxlaw-9795	216	8	)	)	PUNCT
taxlaw-9795	216	9	.	.	PUNCT
taxlaw-9795	217	1	46	46	NUM
taxlaw-9795	217	2	i.r.c	i.r.c	NOUN
taxlaw-9795	217	3	.	.	PUNCT
taxlaw-9795	218	1	§	§	PROPN
taxlaw-9795	218	2	1237(b)(3)(c	1237(b)(3)(c	NUM
taxlaw-9795	218	3	)	)	PUNCT
taxlaw-9795	218	4	.	.	PUNCT
taxlaw-9795	219	1	47	47	NUM
taxlaw-9795	220	1	if	if	SCONJ
taxlaw-9795	220	2	the	the	DET
taxlaw-9795	220	3	safe	safe	ADJ
taxlaw-9795	220	4	harbor	harbor	NOUN
taxlaw-9795	220	5	applies	apply	VERB
taxlaw-9795	220	6	,	,	PUNCT
taxlaw-9795	220	7	the	the	DET
taxlaw-9795	220	8	gain	gain	NOUN
taxlaw-9795	220	9	is	be	AUX
taxlaw-9795	220	10	treated	treat	VERB
taxlaw-9795	220	11	as	as	ADP
taxlaw-9795	220	12	capital	capital	NOUN
taxlaw-9795	220	13	rather	rather	ADV
taxlaw-9795	220	14	than	than	ADP
taxlaw-9795	220	15	ordinary	ordinary	ADJ
taxlaw-9795	220	16	but	but	CCONJ
taxlaw-9795	220	17	the	the	DET
taxlaw-9795	220	18	taxpayer	taxpayer	NOUN
taxlaw-9795	220	19	’s	’s	PART
taxlaw-9795	220	20	88	88	NUM
taxlaw-9795	220	21	columbia	columbia	PROPN
taxlaw-9795	220	22	journal	journal	PROPN
taxlaw-9795	220	23	of	of	ADP
taxlaw-9795	220	24	tax	tax	NOUN
taxlaw-9795	220	25	law	law	NOUN
taxlaw-9795	221	1	[	[	X
taxlaw-9795	221	2	vol	vol	NOUN
taxlaw-9795	221	3	:	:	PUNCT
taxlaw-9795	221	4	13:2	13:2	NUM
taxlaw-9795	221	5	ordinary	ordinary	ADJ
taxlaw-9795	221	6	income.48	income.48	PROPN
taxlaw-9795	221	7	anne	anne	PROPN
taxlaw-9795	221	8	prefers	prefer	VERB
taxlaw-9795	221	9	the	the	DET
taxlaw-9795	221	10	outcome	outcome	NOUN
taxlaw-9795	221	11	that	that	SCONJ
taxlaw-9795	221	12	she	she	PRON
taxlaw-9795	221	13	originally	originally	ADV
taxlaw-9795	221	14	reported	report	VERB
taxlaw-9795	221	15	(	(	PUNCT
taxlaw-9795	221	16	$	$	SYM
taxlaw-9795	221	17	70,000	70,000	NUM
taxlaw-9795	221	18	of	of	ADP
taxlaw-9795	221	19	capital	capital	NOUN
taxlaw-9795	221	20	gain	gain	NOUN
taxlaw-9795	221	21	)	)	PUNCT
taxlaw-9795	221	22	to	to	ADP
taxlaw-9795	221	23	either	either	PRON
taxlaw-9795	221	24	of	of	ADP
taxlaw-9795	221	25	the	the	DET
taxlaw-9795	221	26	alternatives	alternative	NOUN
taxlaw-9795	221	27	(	(	PUNCT
taxlaw-9795	221	28	$	$	SYM
taxlaw-9795	221	29	90,000	90,000	NUM
taxlaw-9795	221	30	of	of	ADP
taxlaw-9795	221	31	capital	capital	NOUN
taxlaw-9795	221	32	gain	gain	NOUN
taxlaw-9795	221	33	or	or	CCONJ
taxlaw-9795	221	34	$	$	SYM
taxlaw-9795	221	35	70,000	70,000	NUM
taxlaw-9795	221	36	of	of	ADP
taxlaw-9795	221	37	ordinary	ordinary	ADJ
taxlaw-9795	221	38	income	income	NOUN
taxlaw-9795	221	39	)	)	PUNCT
taxlaw-9795	221	40	.	.	PUNCT
taxlaw-9795	222	1	however	however	ADV
taxlaw-9795	222	2	,	,	PUNCT
taxlaw-9795	222	3	in	in	ADP
taxlaw-9795	222	4	the	the	DET
taxlaw-9795	222	5	event	event	NOUN
taxlaw-9795	222	6	that	that	PRON
taxlaw-9795	222	7	the	the	DET
taxlaw-9795	222	8	irs	irs	PROPN
taxlaw-9795	222	9	challenges	challenge	VERB
taxlaw-9795	222	10	her	her	PRON
taxlaw-9795	222	11	first	first	ADJ
taxlaw-9795	222	12	choice	choice	NOUN
taxlaw-9795	222	13	,	,	PUNCT
taxlaw-9795	222	14	anne	anne	PROPN
taxlaw-9795	222	15	might	might	AUX
taxlaw-9795	222	16	very	very	ADV
taxlaw-9795	222	17	well	well	ADV
taxlaw-9795	222	18	prefer	prefer	VERB
taxlaw-9795	222	19	recognizing	recognize	VERB
taxlaw-9795	222	20	$	$	SYM
taxlaw-9795	222	21	90,000	90,000	NUM
taxlaw-9795	222	22	of	of	ADP
taxlaw-9795	222	23	capital	capital	NOUN
taxlaw-9795	222	24	gain	gain	NOUN
taxlaw-9795	222	25	to	to	ADP
taxlaw-9795	222	26	recognizing	recognize	VERB
taxlaw-9795	222	27	$	$	SYM
taxlaw-9795	222	28	70,000	70,000	NUM
taxlaw-9795	222	29	of	of	ADP
taxlaw-9795	222	30	ordinary	ordinary	ADJ
taxlaw-9795	222	31	income	income	NOUN
taxlaw-9795	222	32	,	,	PUNCT
taxlaw-9795	222	33	assuming	assume	VERB
taxlaw-9795	222	34	a	a	DET
taxlaw-9795	222	35	sufficient	sufficient	ADJ
taxlaw-9795	222	36	difference	difference	NOUN
taxlaw-9795	222	37	in	in	ADP
taxlaw-9795	222	38	the	the	DET
taxlaw-9795	222	39	effective	effective	ADJ
taxlaw-9795	222	40	tax	tax	NOUN
taxlaw-9795	222	41	rate	rate	NOUN
taxlaw-9795	222	42	applicable	applicable	ADJ
taxlaw-9795	222	43	to	to	ADP
taxlaw-9795	222	44	each	each	DET
taxlaw-9795	222	45	type	type	NOUN
taxlaw-9795	222	46	of	of	ADP
taxlaw-9795	222	47	income	income	NOUN
taxlaw-9795	222	48	in	in	ADP
taxlaw-9795	222	49	her	her	PRON
taxlaw-9795	222	50	hands.49	hands.49	NOUN
taxlaw-9795	222	51	thus	thus	ADV
taxlaw-9795	222	52	,	,	PUNCT
taxlaw-9795	222	53	she	she	PRON
taxlaw-9795	222	54	may	may	AUX
taxlaw-9795	222	55	file	file	VERB
taxlaw-9795	222	56	this	this	DET
taxlaw-9795	222	57	election	election	NOUN
taxlaw-9795	222	58	on	on	ADP
taxlaw-9795	222	59	a	a	DET
taxlaw-9795	222	60	protective	protective	ADJ
taxlaw-9795	222	61	basis	basis	NOUN
taxlaw-9795	222	62	to	to	PART
taxlaw-9795	222	63	secure	secure	VERB
taxlaw-9795	222	64	a	a	DET
taxlaw-9795	222	65	more	more	ADV
taxlaw-9795	222	66	favorable	favorable	ADJ
taxlaw-9795	222	67	second	second	ADJ
taxlaw-9795	222	68	choice	choice	NOUN
taxlaw-9795	222	69	in	in	ADP
taxlaw-9795	222	70	case	case	NOUN
taxlaw-9795	222	71	her	her	PRON
taxlaw-9795	222	72	first	first	ADJ
taxlaw-9795	222	73	choice	choice	NOUN
taxlaw-9795	222	74	fails	fail	VERB
taxlaw-9795	222	75	.	.	PUNCT
taxlaw-9795	223	1	this	this	DET
taxlaw-9795	223	2	example	example	NOUN
taxlaw-9795	223	3	follows	follow	VERB
taxlaw-9795	223	4	the	the	DET
taxlaw-9795	223	5	general	general	ADJ
taxlaw-9795	223	6	pattern	pattern	NOUN
taxlaw-9795	223	7	shown	show	VERB
taxlaw-9795	223	8	in	in	ADP
taxlaw-9795	223	9	table	table	NOUN
taxlaw-9795	223	10	1	1	NUM
taxlaw-9795	223	11	above	above	ADV
taxlaw-9795	223	12	,	,	PUNCT
taxlaw-9795	223	13	as	as	SCONJ
taxlaw-9795	223	14	illustrated	illustrate	VERB
taxlaw-9795	223	15	in	in	ADP
taxlaw-9795	223	16	table	table	NOUN
taxlaw-9795	223	17	2	2	NUM
taxlaw-9795	223	18	below	below	ADV
taxlaw-9795	223	19	.	.	PUNCT
taxlaw-9795	224	1	table	table	NOUN
taxlaw-9795	224	2	2	2	NUM
taxlaw-9795	224	3	.	.	PUNCT
taxlaw-9795	224	4	section	section	NOUN
taxlaw-9795	224	5	1237	1237	NUM
taxlaw-9795	224	6	protective	protective	ADJ
taxlaw-9795	224	7	tax	tax	NOUN
taxlaw-9795	224	8	election	election	NOUN
taxlaw-9795	224	9	taxpayer	taxpayer	NOUN
taxlaw-9795	224	10	’s	’s	PART
taxlaw-9795	224	11	intended	intend	VERB
taxlaw-9795	224	12	tax	tax	NOUN
taxlaw-9795	224	13	outcome	outcome	NOUN
taxlaw-9795	224	14	$	$	SYM
taxlaw-9795	224	15	70,000	70,000	NUM
taxlaw-9795	224	16	capital	capital	NOUN
taxlaw-9795	224	17	gain	gain	NOUN
taxlaw-9795	224	18	@	@	ADP
taxlaw-9795	224	19	tax	tax	NOUN
taxlaw-9795	224	20	rate	rate	NOUN
taxlaw-9795	224	21	of	of	ADP
taxlaw-9795	224	22	20	20	NUM
taxlaw-9795	224	23	%	%	NOUN
taxlaw-9795	224	24	,	,	PUNCT
taxlaw-9795	224	25	results	result	VERB
taxlaw-9795	224	26	in	in	ADP
taxlaw-9795	224	27	$	$	SYM
taxlaw-9795	224	28	14,000	14,000	NUM
taxlaw-9795	224	29	in	in	ADP
taxlaw-9795	224	30	tax	tax	NOUN
taxlaw-9795	224	31	liability	liability	NOUN
taxlaw-9795	224	32	taxpayer	taxpayer	NOUN
taxlaw-9795	224	33	’s	’s	PART
taxlaw-9795	224	34	intended	intend	VERB
taxlaw-9795	224	35	tax	tax	NOUN
taxlaw-9795	224	36	outcome	outcome	NOUN
taxlaw-9795	224	37	is	be	AUX
taxlaw-9795	224	38	unavailable	unavailable	ADJ
taxlaw-9795	224	39	,	,	PUNCT
taxlaw-9795	224	40	and	and	CCONJ
taxlaw-9795	224	41	a	a	DET
taxlaw-9795	224	42	protective	protective	ADJ
taxlaw-9795	224	43	tax	tax	NOUN
taxlaw-9795	224	44	election	election	NOUN
taxlaw-9795	224	45	is	be	AUX
taxlaw-9795	224	46	in	in	ADP
taxlaw-9795	224	47	place	place	NOUN
taxlaw-9795	224	48	$	$	SYM
taxlaw-9795	224	49	90,000	90,000	NUM
taxlaw-9795	224	50	capital	capital	NOUN
taxlaw-9795	224	51	gain	gain	VERB
taxlaw-9795	224	52	@tax	@tax	ADJ
taxlaw-9795	224	53	rate	rate	NOUN
taxlaw-9795	224	54	of	of	ADP
taxlaw-9795	224	55	20	20	NUM
taxlaw-9795	224	56	%	%	NOUN
taxlaw-9795	224	57	,	,	PUNCT
taxlaw-9795	224	58	results	result	VERB
taxlaw-9795	224	59	in	in	ADP
taxlaw-9795	224	60	$	$	SYM
taxlaw-9795	224	61	18,000	18,000	NUM
taxlaw-9795	224	62	in	in	ADP
taxlaw-9795	224	63	tax	tax	NOUN
taxlaw-9795	224	64	liability	liability	NOUN
taxlaw-9795	224	65	taxpayer	taxpayer	NOUN
taxlaw-9795	224	66	’s	’s	PART
taxlaw-9795	224	67	intended	intend	VERB
taxlaw-9795	224	68	tax	tax	NOUN
taxlaw-9795	224	69	outcome	outcome	NOUN
taxlaw-9795	224	70	is	be	AUX
taxlaw-9795	224	71	unavailable	unavailable	ADJ
taxlaw-9795	224	72	,	,	PUNCT
taxlaw-9795	224	73	and	and	CCONJ
taxlaw-9795	224	74	a	a	DET
taxlaw-9795	224	75	protective	protective	ADJ
taxlaw-9795	224	76	tax	tax	NOUN
taxlaw-9795	224	77	election	election	NOUN
taxlaw-9795	224	78	is	be	AUX
taxlaw-9795	224	79	not	not	PART
taxlaw-9795	224	80	in	in	ADP
taxlaw-9795	224	81	place	place	NOUN
taxlaw-9795	224	82	$	$	SYM
taxlaw-9795	224	83	70,000	70,000	NUM
taxlaw-9795	224	84	ordinary	ordinary	ADJ
taxlaw-9795	224	85	income	income	NOUN
taxlaw-9795	224	86	@	@	ADP
taxlaw-9795	224	87	tax	tax	NOUN
taxlaw-9795	224	88	rate	rate	NOUN
taxlaw-9795	224	89	of	of	ADP
taxlaw-9795	224	90	37	37	NUM
taxlaw-9795	224	91	%	%	NOUN
taxlaw-9795	224	92	,	,	PUNCT
taxlaw-9795	224	93	results	result	VERB
taxlaw-9795	224	94	in	in	ADP
taxlaw-9795	224	95	$	$	SYM
taxlaw-9795	224	96	25,900	25,900	NUM
taxlaw-9795	224	97	in	in	ADP
taxlaw-9795	224	98	tax	tax	NOUN
taxlaw-9795	224	99	liability	liability	NOUN
taxlaw-9795	224	100	regarding	regard	VERB
taxlaw-9795	224	101	the	the	DET
taxlaw-9795	224	102	validity	validity	NOUN
taxlaw-9795	224	103	of	of	ADP
taxlaw-9795	224	104	a	a	DET
taxlaw-9795	224	105	protective	protective	ADJ
taxlaw-9795	224	106	section	section	NOUN
taxlaw-9795	224	107	1237	1237	NUM
taxlaw-9795	224	108	tax	tax	NOUN
taxlaw-9795	224	109	election	election	NOUN
taxlaw-9795	224	110	,	,	PUNCT
taxlaw-9795	224	111	the	the	DET
taxlaw-9795	224	112	treasury	treasury	PROPN
taxlaw-9795	224	113	regulations	regulation	NOUN
taxlaw-9795	224	114	provide	provide	VERB
taxlaw-9795	224	115	that	that	SCONJ
taxlaw-9795	224	116	“	"	PUNCT
taxlaw-9795	224	117	the	the	DET
taxlaw-9795	224	118	rules	rule	NOUN
taxlaw-9795	224	119	of	of	ADP
taxlaw-9795	224	120	[	[	PUNCT
taxlaw-9795	224	121	s]ection	s]ection	PROPN
taxlaw-9795	224	122	1237	1237	NUM
taxlaw-9795	224	123	are	be	AUX
taxlaw-9795	224	124	not	not	PART
taxlaw-9795	224	125	applicable	applicable	ADJ
taxlaw-9795	224	126	”	"	PUNCT
taxlaw-9795	224	127	if	if	SCONJ
taxlaw-9795	224	128	the	the	DET
taxlaw-9795	224	129	real	real	ADJ
taxlaw-9795	224	130	property	property	NOUN
taxlaw-9795	224	131	would	would	AUX
taxlaw-9795	224	132	not	not	PART
taxlaw-9795	224	133	have	have	AUX
taxlaw-9795	224	134	been	be	AUX
taxlaw-9795	224	135	dealer	dealer	NOUN
taxlaw-9795	224	136	property	property	NOUN
taxlaw-9795	224	137	under	under	ADP
taxlaw-9795	224	138	the	the	DET
taxlaw-9795	224	139	general	general	ADJ
taxlaw-9795	224	140	facts	fact	NOUN
taxlaw-9795	224	141	and	and	CCONJ
taxlaw-9795	224	142	circumstances	circumstance	NOUN
taxlaw-9795	224	143	test.50	test.50	PROPN
taxlaw-9795	224	144	arguably	arguably	ADV
taxlaw-9795	224	145	,	,	PUNCT
taxlaw-9795	224	146	this	this	PRON
taxlaw-9795	224	147	means	mean	VERB
taxlaw-9795	224	148	that	that	SCONJ
taxlaw-9795	224	149	,	,	PUNCT
taxlaw-9795	224	150	if	if	SCONJ
taxlaw-9795	224	151	the	the	DET
taxlaw-9795	224	152	property	property	NOUN
taxlaw-9795	224	153	is	be	AUX
taxlaw-9795	224	154	not	not	PART
taxlaw-9795	224	155	dealer	dealer	NOUN
taxlaw-9795	224	156	property	property	NOUN
taxlaw-9795	224	157	,	,	PUNCT
taxlaw-9795	224	158	a	a	DET
taxlaw-9795	224	159	protectively	protectively	ADV
taxlaw-9795	224	160	filed	file	VERB
taxlaw-9795	224	161	section	section	NOUN
taxlaw-9795	224	162	1237	1237	NUM
taxlaw-9795	224	163	election	election	NOUN
taxlaw-9795	224	164	has	have	VERB
taxlaw-9795	224	165	no	no	DET
taxlaw-9795	224	166	effect	effect	NOUN
taxlaw-9795	224	167	on	on	ADP
taxlaw-9795	224	168	the	the	DET
taxlaw-9795	224	169	property	property	NOUN
taxlaw-9795	224	170	’s	’s	PART
taxlaw-9795	224	171	basis	basis	NOUN
taxlaw-9795	224	172	so	so	SCONJ
taxlaw-9795	224	173	that	that	SCONJ
taxlaw-9795	224	174	the	the	DET
taxlaw-9795	224	175	cost	cost	NOUN
taxlaw-9795	224	176	of	of	ADP
taxlaw-9795	224	177	improvements	improvement	NOUN
taxlaw-9795	224	178	can	can	AUX
taxlaw-9795	224	179	be	be	AUX
taxlaw-9795	224	180	included	include	VERB
taxlaw-9795	224	181	in	in	ADP
taxlaw-9795	224	182	basis	basis	NOUN
taxlaw-9795	224	183	.	.	PUNCT
taxlaw-9795	225	1	if	if	SCONJ
taxlaw-9795	225	2	,	,	PUNCT
taxlaw-9795	225	3	instead	instead	ADV
taxlaw-9795	225	4	,	,	PUNCT
taxlaw-9795	225	5	it	it	PRON
taxlaw-9795	225	6	is	be	AUX
taxlaw-9795	225	7	dealer	dealer	NOUN
taxlaw-9795	225	8	property	property	NOUN
taxlaw-9795	225	9	under	under	ADP
taxlaw-9795	225	10	the	the	DET
taxlaw-9795	225	11	facts	fact	NOUN
taxlaw-9795	225	12	and	and	CCONJ
taxlaw-9795	225	13	circumstances	circumstance	NOUN
taxlaw-9795	225	14	test	test	VERB
taxlaw-9795	225	15	,	,	PUNCT
taxlaw-9795	225	16	then	then	ADV
taxlaw-9795	225	17	the	the	DET
taxlaw-9795	225	18	protectively	protectively	ADV
taxlaw-9795	225	19	filed	file	VERB
taxlaw-9795	225	20	section	section	NOUN
taxlaw-9795	225	21	1237	1237	NUM
taxlaw-9795	225	22	election	election	NOUN
taxlaw-9795	225	23	does	do	AUX
taxlaw-9795	225	24	take	take	VERB
taxlaw-9795	225	25	effect	effect	NOUN
taxlaw-9795	225	26	.	.	PUNCT
taxlaw-9795	226	1	moreover	moreover	ADV
taxlaw-9795	226	2	,	,	PUNCT
taxlaw-9795	226	3	in	in	ADP
taxlaw-9795	226	4	a	a	DET
taxlaw-9795	226	5	letter	letter	NOUN
taxlaw-9795	226	6	ruling	ruling	NOUN
taxlaw-9795	226	7	issued	issue	VERB
taxlaw-9795	226	8	in	in	ADP
taxlaw-9795	226	9	1986	1986	NUM
taxlaw-9795	226	10	,	,	PUNCT
taxlaw-9795	226	11	the	the	DET
taxlaw-9795	226	12	irs	irs	PROPN
taxlaw-9795	226	13	concluded	conclude	VERB
taxlaw-9795	226	14	that	that	SCONJ
taxlaw-9795	226	15	a	a	DET
taxlaw-9795	226	16	taxpayer	taxpayer	NOUN
taxlaw-9795	226	17	could	could	AUX
taxlaw-9795	226	18	file	file	VERB
taxlaw-9795	226	19	a	a	DET
taxlaw-9795	226	20	section	section	NOUN
taxlaw-9795	226	21	1237	1237	NUM
taxlaw-9795	226	22	election	election	NOUN
taxlaw-9795	226	23	protectively	protectively	ADV
taxlaw-9795	226	24	,	,	PUNCT
taxlaw-9795	226	25	to	to	PART
taxlaw-9795	226	26	take	take	VERB
taxlaw-9795	226	27	effect	effect	NOUN
taxlaw-9795	226	28	only	only	ADV
taxlaw-9795	226	29	if	if	SCONJ
taxlaw-9795	226	30	the	the	DET
taxlaw-9795	226	31	irs	irs	PROPN
taxlaw-9795	226	32	determined	determine	VERB
taxlaw-9795	226	33	that	that	SCONJ
taxlaw-9795	226	34	the	the	DET
taxlaw-9795	226	35	sales	sale	NOUN
taxlaw-9795	226	36	of	of	ADP
taxlaw-9795	226	37	subdivided	subdivided	ADJ
taxlaw-9795	226	38	property	property	NOUN
taxlaw-9795	226	39	did	do	AUX
taxlaw-9795	226	40	not	not	PART
taxlaw-9795	226	41	qualify	qualify	VERB
taxlaw-9795	226	42	for	for	ADP
taxlaw-9795	226	43	capital	capital	NOUN
taxlaw-9795	226	44	gain	gain	NOUN
taxlaw-9795	226	45	basis	basis	NOUN
taxlaw-9795	226	46	in	in	ADP
taxlaw-9795	226	47	the	the	DET
taxlaw-9795	226	48	property	property	NOUN
taxlaw-9795	226	49	does	do	AUX
taxlaw-9795	226	50	not	not	PART
taxlaw-9795	226	51	include	include	VERB
taxlaw-9795	226	52	the	the	DET
taxlaw-9795	226	53	cost	cost	NOUN
taxlaw-9795	226	54	of	of	ADP
taxlaw-9795	226	55	the	the	DET
taxlaw-9795	226	56	roads	road	NOUN
taxlaw-9795	226	57	.	.	PUNCT
taxlaw-9795	227	1	48	48	NUM
taxlaw-9795	227	2	if	if	SCONJ
taxlaw-9795	227	3	the	the	DET
taxlaw-9795	227	4	irs	irs	PROPN
taxlaw-9795	227	5	successfully	successfully	ADV
taxlaw-9795	227	6	asserts	assert	VERB
taxlaw-9795	227	7	that	that	SCONJ
taxlaw-9795	227	8	the	the	DET
taxlaw-9795	227	9	land	land	NOUN
taxlaw-9795	227	10	is	be	AUX
taxlaw-9795	227	11	dealer	dealer	NOUN
taxlaw-9795	227	12	property	property	NOUN
taxlaw-9795	227	13	and	and	CCONJ
taxlaw-9795	227	14	if	if	SCONJ
taxlaw-9795	227	15	the	the	DET
taxlaw-9795	227	16	taxpayer	taxpayer	NOUN
taxlaw-9795	227	17	has	have	AUX
taxlaw-9795	227	18	not	not	PART
taxlaw-9795	227	19	made	make	VERB
taxlaw-9795	227	20	an	an	DET
taxlaw-9795	227	21	effective	effective	ADJ
taxlaw-9795	227	22	section	section	NOUN
taxlaw-9795	227	23	1237	1237	NUM
taxlaw-9795	227	24	election	election	NOUN
taxlaw-9795	227	25	,	,	PUNCT
taxlaw-9795	227	26	the	the	DET
taxlaw-9795	227	27	gain	gain	NOUN
taxlaw-9795	227	28	is	be	AUX
taxlaw-9795	227	29	ordinary	ordinary	ADJ
taxlaw-9795	227	30	income	income	NOUN
taxlaw-9795	227	31	,	,	PUNCT
taxlaw-9795	227	32	but	but	CCONJ
taxlaw-9795	227	33	the	the	DET
taxlaw-9795	227	34	basis	basis	NOUN
taxlaw-9795	227	35	of	of	ADP
taxlaw-9795	227	36	the	the	DET
taxlaw-9795	227	37	property	property	NOUN
taxlaw-9795	227	38	includes	include	VERB
taxlaw-9795	227	39	the	the	DET
taxlaw-9795	227	40	cost	cost	NOUN
taxlaw-9795	227	41	of	of	ADP
taxlaw-9795	227	42	the	the	DET
taxlaw-9795	227	43	roads	road	NOUN
taxlaw-9795	227	44	.	.	PUNCT
taxlaw-9795	228	1	49	49	NUM
taxlaw-9795	228	2	this	this	PRON
taxlaw-9795	228	3	is	be	AUX
taxlaw-9795	228	4	true	true	ADJ
taxlaw-9795	228	5	in	in	ADP
taxlaw-9795	228	6	the	the	DET
taxlaw-9795	228	7	case	case	NOUN
taxlaw-9795	228	8	of	of	ADP
taxlaw-9795	228	9	the	the	DET
taxlaw-9795	228	10	assumed	assumed	ADJ
taxlaw-9795	228	11	tax	tax	NOUN
taxlaw-9795	228	12	rates	rate	NOUN
taxlaw-9795	228	13	shown	show	VERB
taxlaw-9795	228	14	in	in	ADP
taxlaw-9795	228	15	table	table	NOUN
taxlaw-9795	228	16	2	2	NUM
taxlaw-9795	228	17	below	below	ADV
taxlaw-9795	228	18	,	,	PUNCT
taxlaw-9795	228	19	for	for	ADP
taxlaw-9795	228	20	instance	instance	NOUN
taxlaw-9795	228	21	.	.	PUNCT
taxlaw-9795	229	1	50	50	NUM
taxlaw-9795	229	2	treas	trea	NOUN
taxlaw-9795	229	3	.	.	PUNCT
taxlaw-9795	230	1	reg	reg	NOUN
taxlaw-9795	230	2	.	.	PUNCT
taxlaw-9795	231	1	§	§	PROPN
taxlaw-9795	231	2	1.1237	1.1237	NUM
taxlaw-9795	231	3	-	-	PUNCT
taxlaw-9795	231	4	1(a)(4	1(a)(4	NUM
taxlaw-9795	231	5	)	)	PUNCT
taxlaw-9795	231	6	.	.	PUNCT
taxlaw-9795	232	1	2022	2022	NUM
taxlaw-9795	232	2	]	]	PUNCT
taxlaw-9795	232	3	protective	protective	ADJ
taxlaw-9795	232	4	tax	tax	NOUN
taxlaw-9795	232	5	elections	election	NOUN
taxlaw-9795	232	6	89	89	NUM
taxlaw-9795	232	7	treatment	treatment	NOUN
taxlaw-9795	232	8	under	under	ADP
taxlaw-9795	232	9	the	the	DET
taxlaw-9795	232	10	general	general	ADJ
taxlaw-9795	232	11	facts	fact	NOUN
taxlaw-9795	232	12	and	and	CCONJ
taxlaw-9795	232	13	circumstances	circumstance	NOUN
taxlaw-9795	232	14	test.51	test.51	NOUN
taxlaw-9795	232	15	the	the	DET
taxlaw-9795	232	16	ruling	ruling	NOUN
taxlaw-9795	232	17	stated	state	VERB
taxlaw-9795	232	18	,	,	PUNCT
taxlaw-9795	232	19	“	"	PUNCT
taxlaw-9795	232	20	since	since	SCONJ
taxlaw-9795	232	21	the	the	DET
taxlaw-9795	232	22	[	[	X
taxlaw-9795	232	23	question	question	NOUN
taxlaw-9795	232	24	of	of	ADP
taxlaw-9795	232	25	whether	whether	SCONJ
taxlaw-9795	232	26	property	property	NOUN
taxlaw-9795	232	27	is	be	AUX
taxlaw-9795	232	28	dealer	dealer	NOUN
taxlaw-9795	232	29	property	property	NOUN
taxlaw-9795	232	30	]	]	PUNCT
taxlaw-9795	232	31	is	be	AUX
taxlaw-9795	232	32	generally	generally	ADV
taxlaw-9795	232	33	a	a	DET
taxlaw-9795	232	34	question	question	NOUN
taxlaw-9795	232	35	of	of	ADP
taxlaw-9795	232	36	fact	fact	NOUN
taxlaw-9795	232	37	a	a	DET
taxlaw-9795	232	38	taxpayer	taxpayer	NOUN
taxlaw-9795	232	39	would	would	AUX
taxlaw-9795	232	40	naturally	naturally	ADV
taxlaw-9795	232	41	want	want	VERB
taxlaw-9795	232	42	to	to	PART
taxlaw-9795	232	43	make	make	VERB
taxlaw-9795	232	44	a	a	DET
taxlaw-9795	232	45	protective	protective	ADJ
taxlaw-9795	232	46	election	election	NOUN
taxlaw-9795	232	47	under	under	ADP
taxlaw-9795	232	48	section	section	NOUN
taxlaw-9795	232	49	1237(b)(3)(c	1237(b)(3)(c	NUM
taxlaw-9795	232	50	)	)	PUNCT
taxlaw-9795	232	51	where	where	SCONJ
taxlaw-9795	232	52	substantial	substantial	ADJ
taxlaw-9795	232	53	improvements	improvement	NOUN
taxlaw-9795	232	54	have	have	AUX
taxlaw-9795	232	55	been	be	AUX
taxlaw-9795	232	56	made	make	VERB
taxlaw-9795	232	57	.	.	PUNCT
taxlaw-9795	233	1	we	we	PRON
taxlaw-9795	233	2	believe	believe	VERB
taxlaw-9795	233	3	that	that	SCONJ
taxlaw-9795	233	4	such	such	ADJ
taxlaw-9795	233	5	election	election	NOUN
taxlaw-9795	233	6	is	be	AUX
taxlaw-9795	233	7	proper	proper	ADJ
taxlaw-9795	233	8	.	.	PUNCT
taxlaw-9795	233	9	”52	”52	NOUN
taxlaw-9795	233	10	2	2	NUM
taxlaw-9795	233	11	.	.	NOUN
taxlaw-9795	233	12	example	example	NOUN
taxlaw-9795	233	13	of	of	ADP
taxlaw-9795	233	14	favorable	favorable	ADJ
taxlaw-9795	233	15	fallback	fallback	NOUN
taxlaw-9795	233	16	protective	protective	ADJ
taxlaw-9795	233	17	tax	tax	NOUN
taxlaw-9795	233	18	election	election	NOUN
taxlaw-9795	233	19	–	–	PUNCT
taxlaw-9795	233	20	protective	protective	ADJ
taxlaw-9795	233	21	qef	qef	PROPN
taxlaw-9795	233	22	election	election	NOUN
taxlaw-9795	233	23	another	another	DET
taxlaw-9795	233	24	example	example	NOUN
taxlaw-9795	233	25	of	of	ADP
taxlaw-9795	233	26	a	a	DET
taxlaw-9795	233	27	favorable	favorable	ADJ
taxlaw-9795	233	28	fallback	fallback	NOUN
taxlaw-9795	233	29	protective	protective	ADJ
taxlaw-9795	233	30	tax	tax	NOUN
taxlaw-9795	233	31	election	election	NOUN
taxlaw-9795	233	32	arises	arise	VERB
taxlaw-9795	233	33	in	in	ADP
taxlaw-9795	233	34	the	the	DET
taxlaw-9795	233	35	context	context	NOUN
taxlaw-9795	233	36	of	of	ADP
taxlaw-9795	233	37	the	the	DET
taxlaw-9795	233	38	passive	passive	ADJ
taxlaw-9795	233	39	foreign	foreign	ADJ
taxlaw-9795	233	40	investment	investment	NOUN
taxlaw-9795	233	41	company	company	NOUN
taxlaw-9795	233	42	(	(	PUNCT
taxlaw-9795	233	43	“	"	PUNCT
taxlaw-9795	233	44	pfic	pfic	ADJ
taxlaw-9795	233	45	”	"	PUNCT
taxlaw-9795	233	46	)	)	PUNCT
taxlaw-9795	233	47	rules	rule	NOUN
taxlaw-9795	233	48	and	and	CCONJ
taxlaw-9795	233	49	the	the	DET
taxlaw-9795	233	50	qualified	qualified	ADJ
taxlaw-9795	233	51	electing	elect	VERB
taxlaw-9795	233	52	fund	fund	NOUN
taxlaw-9795	233	53	(	(	PUNCT
taxlaw-9795	233	54	“	"	PUNCT
taxlaw-9795	233	55	qef	qef	PROPN
taxlaw-9795	233	56	”	"	PUNCT
taxlaw-9795	233	57	)	)	PUNCT
taxlaw-9795	233	58	election	election	NOUN
taxlaw-9795	233	59	.	.	PUNCT
taxlaw-9795	234	1	a	a	DET
taxlaw-9795	234	2	u.s	u.s	PROPN
taxlaw-9795	234	3	.	.	PROPN
taxlaw-9795	234	4	person	person	NOUN
taxlaw-9795	234	5	who	who	PRON
taxlaw-9795	234	6	owns	own	VERB
taxlaw-9795	234	7	stock	stock	NOUN
taxlaw-9795	234	8	in	in	ADP
taxlaw-9795	234	9	a	a	DET
taxlaw-9795	234	10	nonu.s	nonu.s	PROPN
taxlaw-9795	234	11	.	.	PUNCT
taxlaw-9795	235	1	corporation	corporation	NOUN
taxlaw-9795	235	2	that	that	PRON
taxlaw-9795	235	3	constitutes	constitute	VERB
taxlaw-9795	235	4	a	a	DET
taxlaw-9795	235	5	pfic	pfic	NOUN
taxlaw-9795	235	6	is	be	AUX
taxlaw-9795	235	7	subject	subject	ADJ
taxlaw-9795	235	8	to	to	ADP
taxlaw-9795	235	9	certain	certain	ADJ
taxlaw-9795	235	10	tax	tax	NOUN
taxlaw-9795	235	11	rules	rule	NOUN
taxlaw-9795	235	12	generally	generally	ADV
taxlaw-9795	235	13	aimed	aim	VERB
taxlaw-9795	235	14	at	at	ADP
taxlaw-9795	235	15	limiting	limit	VERB
taxlaw-9795	235	16	the	the	DET
taxlaw-9795	235	17	u.s	u.s	PROPN
taxlaw-9795	235	18	.	.	PROPN
taxlaw-9795	235	19	person	person	PROPN
taxlaw-9795	235	20	’s	’s	PART
taxlaw-9795	235	21	ability	ability	NOUN
taxlaw-9795	235	22	to	to	PART
taxlaw-9795	235	23	benefit	benefit	VERB
taxlaw-9795	235	24	from	from	ADP
taxlaw-9795	235	25	deferral	deferral	NOUN
taxlaw-9795	235	26	of	of	ADP
taxlaw-9795	235	27	u.s	u.s	PROPN
taxlaw-9795	235	28	.	.	PROPN
taxlaw-9795	235	29	tax	tax	NOUN
taxlaw-9795	235	30	by	by	ADP
taxlaw-9795	235	31	delaying	delay	VERB
taxlaw-9795	235	32	receipt	receipt	NOUN
taxlaw-9795	235	33	of	of	ADP
taxlaw-9795	235	34	distributions	distribution	NOUN
taxlaw-9795	235	35	from	from	ADP
taxlaw-9795	235	36	the	the	DET
taxlaw-9795	235	37	pfic	pfic	NOUN
taxlaw-9795	235	38	and	and	CCONJ
taxlaw-9795	235	39	sale	sale	NOUN
taxlaw-9795	235	40	of	of	ADP
taxlaw-9795	235	41	their	their	PRON
taxlaw-9795	235	42	interest	interest	NOUN
taxlaw-9795	235	43	in	in	ADP
taxlaw-9795	235	44	the	the	DET
taxlaw-9795	235	45	pfic.53	pfic.53	NOUN
taxlaw-9795	235	46	a	a	DET
taxlaw-9795	235	47	non	non	ADJ
taxlaw-9795	235	48	-	-	ADJ
taxlaw-9795	235	49	u.s	u.s	ADJ
taxlaw-9795	235	50	.	.	PROPN
taxlaw-9795	235	51	corporation	corporation	NOUN
taxlaw-9795	235	52	will	will	AUX
taxlaw-9795	235	53	be	be	AUX
taxlaw-9795	235	54	a	a	DET
taxlaw-9795	235	55	pfic	pfic	NOUN
taxlaw-9795	235	56	in	in	ADP
taxlaw-9795	235	57	a	a	DET
taxlaw-9795	235	58	given	give	VERB
taxlaw-9795	235	59	year	year	NOUN
taxlaw-9795	235	60	if	if	SCONJ
taxlaw-9795	235	61	at	at	ADV
taxlaw-9795	235	62	least	least	ADV
taxlaw-9795	235	63	75	75	NUM
taxlaw-9795	235	64	%	%	NOUN
taxlaw-9795	235	65	of	of	ADP
taxlaw-9795	235	66	its	its	PRON
taxlaw-9795	235	67	gross	gross	ADJ
taxlaw-9795	235	68	income	income	NOUN
taxlaw-9795	235	69	for	for	ADP
taxlaw-9795	235	70	the	the	DET
taxlaw-9795	235	71	year	year	NOUN
taxlaw-9795	235	72	consists	consist	VERB
taxlaw-9795	235	73	of	of	ADP
taxlaw-9795	235	74	certain	certain	ADJ
taxlaw-9795	235	75	types	type	NOUN
taxlaw-9795	235	76	of	of	ADP
taxlaw-9795	235	77	passive	passive	ADJ
taxlaw-9795	235	78	income	income	NOUN
taxlaw-9795	235	79	or	or	CCONJ
taxlaw-9795	235	80	at	at	ADP
taxlaw-9795	235	81	least	least	ADV
taxlaw-9795	235	82	50	50	NUM
taxlaw-9795	235	83	%	%	NOUN
taxlaw-9795	235	84	of	of	ADP
taxlaw-9795	235	85	its	its	PRON
taxlaw-9795	235	86	assets	asset	NOUN
taxlaw-9795	235	87	held	hold	VERB
taxlaw-9795	235	88	that	that	DET
taxlaw-9795	235	89	year	year	NOUN
taxlaw-9795	235	90	produce	produce	VERB
taxlaw-9795	235	91	passive	passive	ADJ
taxlaw-9795	235	92	income	income	NOUN
taxlaw-9795	235	93	or	or	CCONJ
taxlaw-9795	235	94	are	be	AUX
taxlaw-9795	235	95	held	hold	VERB
taxlaw-9795	235	96	for	for	ADP
taxlaw-9795	235	97	the	the	DET
taxlaw-9795	235	98	production	production	NOUN
taxlaw-9795	235	99	of	of	ADP
taxlaw-9795	235	100	passive	passive	ADJ
taxlaw-9795	235	101	income	income	NOUN
taxlaw-9795	235	102	,	,	PUNCT
taxlaw-9795	235	103	subject	subject	ADJ
taxlaw-9795	235	104	to	to	ADP
taxlaw-9795	235	105	some	some	DET
taxlaw-9795	235	106	exceptions.54	exceptions.54	NOUN
taxlaw-9795	235	107	if	if	SCONJ
taxlaw-9795	235	108	a	a	DET
taxlaw-9795	235	109	non	non	ADJ
taxlaw-9795	235	110	-	-	ADJ
taxlaw-9795	235	111	u.s	u.s	PROPN
taxlaw-9795	235	112	.	.	PROPN
taxlaw-9795	235	113	corporation	corporation	NOUN
taxlaw-9795	235	114	is	be	AUX
taxlaw-9795	235	115	a	a	DET
taxlaw-9795	235	116	pfic	pfic	NOUN
taxlaw-9795	235	117	,	,	PUNCT
taxlaw-9795	235	118	one	one	NUM
taxlaw-9795	235	119	of	of	ADP
taxlaw-9795	235	120	several	several	ADJ
taxlaw-9795	235	121	tax	tax	NOUN
taxlaw-9795	235	122	regimes	regime	NOUN
taxlaw-9795	235	123	will	will	AUX
taxlaw-9795	235	124	be	be	AUX
taxlaw-9795	235	125	imposed	impose	VERB
taxlaw-9795	235	126	upon	upon	SCONJ
taxlaw-9795	235	127	a	a	DET
taxlaw-9795	235	128	u.s	u.s	PROPN
taxlaw-9795	235	129	.	.	PROPN
taxlaw-9795	235	130	person	person	NOUN
taxlaw-9795	235	131	who	who	PRON
taxlaw-9795	235	132	owns	own	VERB
taxlaw-9795	235	133	stock	stock	NOUN
taxlaw-9795	235	134	in	in	ADP
taxlaw-9795	235	135	the	the	DET
taxlaw-9795	235	136	pfic.55	pfic.55	NOUN
taxlaw-9795	235	137	one	one	NUM
taxlaw-9795	235	138	possible	possible	ADJ
taxlaw-9795	235	139	tax	tax	NOUN
taxlaw-9795	235	140	regime	regime	NOUN
taxlaw-9795	235	141	applies	apply	VERB
taxlaw-9795	235	142	only	only	ADV
taxlaw-9795	235	143	if	if	SCONJ
taxlaw-9795	235	144	the	the	DET
taxlaw-9795	235	145	u.s	u.s	PROPN
taxlaw-9795	235	146	.	.	PROPN
taxlaw-9795	235	147	person	person	NOUN
taxlaw-9795	235	148	has	have	AUX
taxlaw-9795	235	149	made	make	VERB
taxlaw-9795	235	150	a	a	DET
taxlaw-9795	235	151	qef	qef	PROPN
taxlaw-9795	235	152	election.56	election.56	NOUN
taxlaw-9795	235	153	imagine	imagine	VERB
taxlaw-9795	235	154	a	a	DET
taxlaw-9795	235	155	shareholder	shareholder	NOUN
taxlaw-9795	235	156	would	would	AUX
taxlaw-9795	235	157	prefer	prefer	VERB
taxlaw-9795	235	158	the	the	DET
taxlaw-9795	235	159	qef	qef	PROPN
taxlaw-9795	235	160	tax	tax	NOUN
taxlaw-9795	235	161	regime	regime	NOUN
taxlaw-9795	235	162	to	to	ADP
taxlaw-9795	235	163	the	the	DET
taxlaw-9795	235	164	other	other	ADJ
taxlaw-9795	235	165	alternatives	alternative	NOUN
taxlaw-9795	235	166	in	in	ADP
taxlaw-9795	235	167	the	the	DET
taxlaw-9795	235	168	event	event	NOUN
taxlaw-9795	235	169	that	that	PRON
taxlaw-9795	235	170	the	the	DET
taxlaw-9795	235	171	corporation	corporation	NOUN
taxlaw-9795	235	172	is	be	AUX
taxlaw-9795	235	173	a	a	DET
taxlaw-9795	235	174	pfic	pfic	NOUN
taxlaw-9795	235	175	but	but	CCONJ
taxlaw-9795	235	176	is	be	AUX
taxlaw-9795	235	177	uncertain	uncertain	ADJ
taxlaw-9795	235	178	,	,	PUNCT
taxlaw-9795	235	179	at	at	ADP
taxlaw-9795	235	180	the	the	DET
taxlaw-9795	235	181	time	time	NOUN
taxlaw-9795	235	182	the	the	DET
taxlaw-9795	235	183	election	election	NOUN
taxlaw-9795	235	184	must	must	AUX
taxlaw-9795	235	185	be	be	AUX
taxlaw-9795	235	186	filed	file	VERB
taxlaw-9795	235	187	,	,	PUNCT
taxlaw-9795	235	188	about	about	ADP
taxlaw-9795	235	189	whether	whether	SCONJ
taxlaw-9795	235	190	the	the	DET
taxlaw-9795	235	191	corporation	corporation	NOUN
taxlaw-9795	235	192	is	be	AUX
taxlaw-9795	235	193	a	a	DET
taxlaw-9795	235	194	pfic	pfic	NOUN
taxlaw-9795	235	195	because	because	SCONJ
taxlaw-9795	235	196	of	of	ADP
taxlaw-9795	235	197	uncertainty	uncertainty	NOUN
taxlaw-9795	235	198	about	about	ADP
taxlaw-9795	235	199	how	how	SCONJ
taxlaw-9795	235	200	it	it	PRON
taxlaw-9795	235	201	will	will	AUX
taxlaw-9795	235	202	fair	fair	VERB
taxlaw-9795	235	203	under	under	ADP
taxlaw-9795	235	204	the	the	DET
taxlaw-9795	235	205	income	income	NOUN
taxlaw-9795	235	206	test	test	NOUN
taxlaw-9795	235	207	or	or	CCONJ
taxlaw-9795	235	208	asset	asset	NOUN
taxlaw-9795	235	209	test.57	test.57	ADV
taxlaw-9795	235	210	in	in	ADP
taxlaw-9795	235	211	that	that	DET
taxlaw-9795	235	212	event	event	NOUN
taxlaw-9795	235	213	,	,	PUNCT
taxlaw-9795	235	214	the	the	DET
taxlaw-9795	235	215	shareholder	shareholder	NOUN
taxlaw-9795	235	216	might	might	AUX
taxlaw-9795	235	217	opt	opt	VERB
taxlaw-9795	235	218	to	to	PART
taxlaw-9795	235	219	file	file	VERB
taxlaw-9795	235	220	a	a	DET
taxlaw-9795	235	221	qef	qef	NOUN
taxlaw-9795	235	222	election	election	NOUN
taxlaw-9795	235	223	on	on	ADP
taxlaw-9795	235	224	a	a	DET
taxlaw-9795	235	225	protective	protective	ADJ
taxlaw-9795	235	226	basis	basis	NOUN
taxlaw-9795	235	227	to	to	PART
taxlaw-9795	235	228	preserve	preserve	VERB
taxlaw-9795	235	229	the	the	DET
taxlaw-9795	235	230	ability	ability	NOUN
taxlaw-9795	235	231	to	to	PART
taxlaw-9795	235	232	apply	apply	VERB
taxlaw-9795	235	233	the	the	DET
taxlaw-9795	235	234	qef	qef	PROPN
taxlaw-9795	235	235	regime	regime	NOUN
taxlaw-9795	235	236	if	if	SCONJ
taxlaw-9795	235	237	the	the	DET
taxlaw-9795	235	238	corporation	corporation	NOUN
taxlaw-9795	235	239	does	do	VERB
taxlaw-9795	235	240	,	,	PUNCT
taxlaw-9795	235	241	indeed	indeed	ADV
taxlaw-9795	235	242	,	,	PUNCT
taxlaw-9795	235	243	turn	turn	VERB
taxlaw-9795	235	244	out	out	ADP
taxlaw-9795	235	245	to	to	PART
taxlaw-9795	235	246	be	be	AUX
taxlaw-9795	235	247	a	a	DET
taxlaw-9795	235	248	51	51	NUM
taxlaw-9795	235	249	plr	plr	NOUN
taxlaw-9795	235	250	8626004	8626004	NUM
taxlaw-9795	235	251	.	.	PUNCT
taxlaw-9795	236	1	only	only	ADV
taxlaw-9795	236	2	the	the	DET
taxlaw-9795	236	3	taxpayer	taxpayer	NOUN
taxlaw-9795	236	4	to	to	PART
taxlaw-9795	236	5	whom	whom	PRON
taxlaw-9795	236	6	the	the	DET
taxlaw-9795	236	7	ruling	ruling	NOUN
taxlaw-9795	236	8	was	be	AUX
taxlaw-9795	236	9	issued	issue	VERB
taxlaw-9795	236	10	may	may	AUX
taxlaw-9795	236	11	rely	rely	VERB
taxlaw-9795	236	12	upon	upon	SCONJ
taxlaw-9795	236	13	it	it	PRON
taxlaw-9795	236	14	as	as	SCONJ
taxlaw-9795	236	15	discussed	discuss	VERB
taxlaw-9795	236	16	in	in	ADP
taxlaw-9795	236	17	more	more	ADJ
taxlaw-9795	236	18	detail	detail	NOUN
taxlaw-9795	236	19	in	in	ADP
taxlaw-9795	236	20	part	part	NOUN
taxlaw-9795	236	21	v.a	v.a	PROPN
taxlaw-9795	236	22	.	.	PROPN
taxlaw-9795	236	23	52	52	NUM
taxlaw-9795	237	1	i	i	PRON
taxlaw-9795	237	2	d.	d.	VERB
taxlaw-9795	237	3	some	some	DET
taxlaw-9795	237	4	language	language	NOUN
taxlaw-9795	237	5	in	in	ADP
taxlaw-9795	237	6	the	the	DET
taxlaw-9795	237	7	treasury	treasury	NOUN
taxlaw-9795	237	8	regulations	regulation	NOUN
taxlaw-9795	237	9	could	could	AUX
taxlaw-9795	237	10	be	be	AUX
taxlaw-9795	237	11	viewed	view	VERB
taxlaw-9795	237	12	as	as	ADP
taxlaw-9795	237	13	in	in	ADP
taxlaw-9795	237	14	tension	tension	NOUN
taxlaw-9795	237	15	with	with	ADP
taxlaw-9795	237	16	this	this	DET
taxlaw-9795	237	17	letter	letter	NOUN
taxlaw-9795	237	18	ruling	ruling	NOUN
taxlaw-9795	237	19	’s	’s	PART
taxlaw-9795	237	20	conclusion	conclusion	NOUN
taxlaw-9795	237	21	.	.	PUNCT
taxlaw-9795	238	1	in	in	ADP
taxlaw-9795	238	2	particular	particular	ADJ
taxlaw-9795	238	3	,	,	PUNCT
taxlaw-9795	238	4	the	the	DET
taxlaw-9795	238	5	treasury	treasury	PROPN
taxlaw-9795	238	6	regulations	regulation	NOUN
taxlaw-9795	238	7	provide	provide	VERB
taxlaw-9795	238	8	that	that	SCONJ
taxlaw-9795	238	9	,	,	PUNCT
taxlaw-9795	238	10	once	once	ADV
taxlaw-9795	238	11	made	make	VERB
taxlaw-9795	238	12	,	,	PUNCT
taxlaw-9795	238	13	an	an	DET
taxlaw-9795	238	14	election	election	NOUN
taxlaw-9795	238	15	under	under	ADP
taxlaw-9795	238	16	section	section	NOUN
taxlaw-9795	238	17	1237(b)(3)(c	1237(b)(3)(c	NUM
taxlaw-9795	238	18	)	)	PUNCT
taxlaw-9795	238	19	is	be	AUX
taxlaw-9795	238	20	generally	generally	ADV
taxlaw-9795	238	21	irrevocable	irrevocable	ADJ
taxlaw-9795	238	22	and	and	CCONJ
taxlaw-9795	238	23	binding	bind	VERB
taxlaw-9795	238	24	on	on	ADP
taxlaw-9795	238	25	the	the	DET
taxlaw-9795	238	26	taxpayer	taxpayer	NOUN
taxlaw-9795	238	27	.	.	PUNCT
taxlaw-9795	239	1	treas	treas	PROPN
taxlaw-9795	239	2	.	.	PUNCT
taxlaw-9795	240	1	reg	reg	PROPN
taxlaw-9795	240	2	.	.	PUNCT
taxlaw-9795	241	1	§	§	PROPN
taxlaw-9795	241	2	1.1237	1.1237	NUM
taxlaw-9795	241	3	-	-	PUNCT
taxlaw-9795	241	4	1(c)(5)(iii)(c	1(c)(5)(iii)(c	NUM
taxlaw-9795	241	5	)	)	PUNCT
taxlaw-9795	241	6	.	.	PUNCT
taxlaw-9795	242	1	this	this	PRON
taxlaw-9795	242	2	could	could	AUX
taxlaw-9795	242	3	be	be	AUX
taxlaw-9795	242	4	read	read	VERB
taxlaw-9795	242	5	to	to	PART
taxlaw-9795	242	6	suggest	suggest	VERB
taxlaw-9795	242	7	that	that	SCONJ
taxlaw-9795	242	8	a	a	DET
taxlaw-9795	242	9	taxpayer	taxpayer	NOUN
taxlaw-9795	242	10	must	must	AUX
taxlaw-9795	242	11	report	report	VERB
taxlaw-9795	242	12	the	the	DET
taxlaw-9795	242	13	resulting	result	VERB
taxlaw-9795	242	14	gain	gain	NOUN
taxlaw-9795	242	15	as	as	SCONJ
taxlaw-9795	242	16	if	if	SCONJ
taxlaw-9795	242	17	the	the	DET
taxlaw-9795	242	18	basis	basis	NOUN
taxlaw-9795	242	19	excluded	exclude	VERB
taxlaw-9795	242	20	the	the	DET
taxlaw-9795	242	21	cost	cost	NOUN
taxlaw-9795	242	22	of	of	ADP
taxlaw-9795	242	23	the	the	DET
taxlaw-9795	242	24	roads	road	NOUN
taxlaw-9795	242	25	once	once	ADV
taxlaw-9795	242	26	an	an	DET
taxlaw-9795	242	27	election	election	NOUN
taxlaw-9795	242	28	has	have	AUX
taxlaw-9795	242	29	been	be	AUX
taxlaw-9795	242	30	filed	file	VERB
taxlaw-9795	242	31	.	.	PUNCT
taxlaw-9795	243	1	however	however	ADV
taxlaw-9795	243	2	,	,	PUNCT
taxlaw-9795	243	3	in	in	ADP
taxlaw-9795	243	4	the	the	DET
taxlaw-9795	243	5	letter	letter	NOUN
taxlaw-9795	243	6	ruling	ruling	NOUN
taxlaw-9795	243	7	,	,	PUNCT
taxlaw-9795	243	8	the	the	DET
taxlaw-9795	243	9	irs	irs	PROPN
taxlaw-9795	243	10	reasoned	reason	VERB
taxlaw-9795	243	11	that	that	SCONJ
taxlaw-9795	243	12	,	,	PUNCT
taxlaw-9795	243	13	in	in	ADP
taxlaw-9795	243	14	order	order	NOUN
taxlaw-9795	243	15	to	to	PART
taxlaw-9795	243	16	become	become	VERB
taxlaw-9795	243	17	irrevocable	irrevocable	ADJ
taxlaw-9795	243	18	,	,	PUNCT
taxlaw-9795	243	19	the	the	DET
taxlaw-9795	243	20	election	election	NOUN
taxlaw-9795	243	21	must	must	AUX
taxlaw-9795	243	22	have	have	AUX
taxlaw-9795	243	23	initially	initially	ADV
taxlaw-9795	243	24	been	be	AUX
taxlaw-9795	243	25	binding	bind	VERB
taxlaw-9795	243	26	,	,	PUNCT
taxlaw-9795	243	27	and	and	CCONJ
taxlaw-9795	243	28	,	,	PUNCT
taxlaw-9795	243	29	if	if	SCONJ
taxlaw-9795	243	30	the	the	DET
taxlaw-9795	243	31	property	property	NOUN
taxlaw-9795	243	32	would	would	AUX
taxlaw-9795	243	33	not	not	PART
taxlaw-9795	243	34	have	have	AUX
taxlaw-9795	243	35	been	be	AUX
taxlaw-9795	243	36	dealer	dealer	NOUN
taxlaw-9795	243	37	property	property	NOUN
taxlaw-9795	243	38	under	under	ADP
taxlaw-9795	243	39	the	the	DET
taxlaw-9795	243	40	general	general	ADJ
taxlaw-9795	243	41	facts	fact	NOUN
taxlaw-9795	243	42	and	and	CCONJ
taxlaw-9795	243	43	circumstances	circumstance	NOUN
taxlaw-9795	243	44	test	test	VERB
taxlaw-9795	243	45	,	,	PUNCT
taxlaw-9795	243	46	section	section	NOUN
taxlaw-9795	243	47	1237	1237	NUM
taxlaw-9795	243	48	does	do	AUX
taxlaw-9795	243	49	not	not	PART
taxlaw-9795	243	50	apply	apply	VERB
taxlaw-9795	243	51	at	at	ADV
taxlaw-9795	243	52	all	all	ADV
taxlaw-9795	243	53	so	so	SCONJ
taxlaw-9795	243	54	that	that	SCONJ
taxlaw-9795	243	55	the	the	DET
taxlaw-9795	243	56	election	election	NOUN
taxlaw-9795	243	57	would	would	AUX
taxlaw-9795	243	58	not	not	PART
taxlaw-9795	243	59	have	have	AUX
taxlaw-9795	243	60	been	be	AUX
taxlaw-9795	243	61	binding	bind	VERB
taxlaw-9795	243	62	in	in	ADP
taxlaw-9795	243	63	the	the	DET
taxlaw-9795	243	64	first	first	ADJ
taxlaw-9795	243	65	place	place	NOUN
taxlaw-9795	243	66	.	.	PUNCT
taxlaw-9795	244	1	see	see	VERB
taxlaw-9795	244	2	plr	plr	NOUN
taxlaw-9795	244	3	8626004	8626004	NUM
taxlaw-9795	244	4	(	(	PUNCT
taxlaw-9795	244	5	“	"	PUNCT
taxlaw-9795	244	6	the	the	DET
taxlaw-9795	244	7	income	income	NOUN
taxlaw-9795	244	8	tax	tax	NOUN
taxlaw-9795	244	9	regulations	regulation	NOUN
taxlaw-9795	244	10	recognize	recognize	VERB
taxlaw-9795	244	11	the	the	DET
taxlaw-9795	244	12	fact	fact	NOUN
taxlaw-9795	244	13	that	that	SCONJ
taxlaw-9795	244	14	the	the	DET
taxlaw-9795	244	15	election	election	NOUN
taxlaw-9795	244	16	under	under	ADP
taxlaw-9795	244	17	section	section	NOUN
taxlaw-9795	244	18	1237(b)(3)(c	1237(b)(3)(c	NUM
taxlaw-9795	244	19	)	)	PUNCT
taxlaw-9795	244	20	is	be	AUX
taxlaw-9795	244	21	binding	bind	VERB
taxlaw-9795	244	22	only	only	ADV
taxlaw-9795	244	23	if	if	SCONJ
taxlaw-9795	244	24	the	the	DET
taxlaw-9795	244	25	property	property	NOUN
taxlaw-9795	244	26	would	would	AUX
taxlaw-9795	244	27	otherwise	otherwise	ADV
taxlaw-9795	244	28	be	be	AUX
taxlaw-9795	244	29	considered	consider	VERB
taxlaw-9795	244	30	[	[	PUNCT
taxlaw-9795	244	31	dealer	dealer	NOUN
taxlaw-9795	244	32	property	property	NOUN
taxlaw-9795	244	33	]	]	PUNCT
taxlaw-9795	244	34	.	.	PUNCT
taxlaw-9795	244	35	”	"	PUNCT
taxlaw-9795	245	1	)	)	PUNCT
taxlaw-9795	245	2	53	53	NUM
taxlaw-9795	245	3	see	see	VERB
taxlaw-9795	245	4	i.r.c	i.r.c	NOUN
taxlaw-9795	245	5	.	.	PUNCT
taxlaw-9795	246	1	§	§	PROPN
taxlaw-9795	246	2	§	§	PROPN
taxlaw-9795	246	3	1291	1291	NUM
taxlaw-9795	246	4	-	-	SYM
taxlaw-9795	246	5	1298	1298	NUM
taxlaw-9795	246	6	.	.	PUNCT
taxlaw-9795	247	1	54	54	NUM
taxlaw-9795	247	2	i.r.c	i.r.c	NOUN
taxlaw-9795	247	3	.	.	PUNCT
taxlaw-9795	248	1	§	§	PROPN
taxlaw-9795	248	2	1297	1297	NUM
taxlaw-9795	248	3	.	.	PUNCT
taxlaw-9795	249	1	55	55	NUM
taxlaw-9795	249	2	see	see	VERB
taxlaw-9795	249	3	i.r.c	i.r.c	NOUN
taxlaw-9795	249	4	.	.	PUNCT
taxlaw-9795	250	1	§	§	PROPN
taxlaw-9795	250	2	§	§	PROPN
taxlaw-9795	250	3	1291	1291	NUM
taxlaw-9795	250	4	,	,	PUNCT
taxlaw-9795	250	5	1293	1293	NUM
taxlaw-9795	250	6	,	,	PUNCT
taxlaw-9795	250	7	1296	1296	NUM
taxlaw-9795	250	8	.	.	PUNCT
taxlaw-9795	251	1	56	56	NUM
taxlaw-9795	251	2	i.r.c	i.r.c	NOUN
taxlaw-9795	251	3	.	.	PUNCT
taxlaw-9795	252	1	§	§	PROPN
taxlaw-9795	252	2	1295(a)(1	1295(a)(1	NUM
taxlaw-9795	252	3	)	)	PUNCT
taxlaw-9795	252	4	.	.	PUNCT
taxlaw-9795	253	1	57	57	NUM
taxlaw-9795	253	2	this	this	DET
taxlaw-9795	253	3	uncertainty	uncertainty	NOUN
taxlaw-9795	253	4	may	may	AUX
taxlaw-9795	253	5	be	be	AUX
taxlaw-9795	253	6	attributable	attributable	ADJ
taxlaw-9795	253	7	to	to	ADP
taxlaw-9795	253	8	factual	factual	ADJ
taxlaw-9795	253	9	uncertainty	uncertainty	NOUN
taxlaw-9795	253	10	(	(	PUNCT
taxlaw-9795	253	11	about	about	ADP
taxlaw-9795	253	12	the	the	DET
taxlaw-9795	253	13	entity	entity	NOUN
taxlaw-9795	253	14	’s	’s	PART
taxlaw-9795	253	15	income	income	NOUN
taxlaw-9795	253	16	or	or	CCONJ
taxlaw-9795	253	17	assets	asset	NOUN
taxlaw-9795	253	18	)	)	PUNCT
taxlaw-9795	253	19	or	or	CCONJ
taxlaw-9795	253	20	to	to	ADP
taxlaw-9795	253	21	legal	legal	ADJ
taxlaw-9795	253	22	uncertainty	uncertainty	NOUN
taxlaw-9795	253	23	about	about	ADP
taxlaw-9795	253	24	how	how	SCONJ
taxlaw-9795	253	25	the	the	DET
taxlaw-9795	253	26	pfic	pfic	NOUN
taxlaw-9795	253	27	classification	classification	NOUN
taxlaw-9795	253	28	rules	rule	NOUN
taxlaw-9795	253	29	may	may	AUX
taxlaw-9795	253	30	apply	apply	VERB
taxlaw-9795	253	31	in	in	ADP
taxlaw-9795	253	32	certain	certain	ADJ
taxlaw-9795	253	33	circumstances	circumstance	NOUN
taxlaw-9795	253	34	.	.	PUNCT
taxlaw-9795	254	1	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1012823&cite=26uscas1237&originatingdoc=ie3d362a72e5911db8ac4e022126eafc3&reftype=rb&originationcontext=document&transitiontype=documentitem&contextdata=(sc.userenteredcitation)#co_pp_9ff3000073020	https://1.next.westlaw.com/link/document/fulltext?findtype=l&pubnum=1012823&cite=26uscas1237&originatingdoc=ie3d362a72e5911db8ac4e022126eafc3&reftype=rb&originationcontext=document&transitiontype=documentitem&contextdata=(sc.userenteredcitation)#co_pp_9ff3000073020	PROPN
taxlaw-9795	254	2	90	90	NUM
taxlaw-9795	254	3	columbia	columbia	PROPN
taxlaw-9795	254	4	journal	journal	PROPN
taxlaw-9795	254	5	of	of	ADP
taxlaw-9795	254	6	tax	tax	NOUN
taxlaw-9795	254	7	law	law	NOUN
taxlaw-9795	255	1	[	[	X
taxlaw-9795	255	2	vol	vol	NOUN
taxlaw-9795	255	3	:	:	PUNCT
taxlaw-9795	255	4	13:2	13:2	NUM
taxlaw-9795	255	5	pfic.58	pfic.58	NOUN
taxlaw-9795	255	6	the	the	DET
taxlaw-9795	255	7	potential	potential	ADJ
taxlaw-9795	255	8	tax	tax	NOUN
taxlaw-9795	255	9	outcomes	outcome	NOUN
taxlaw-9795	255	10	in	in	ADP
taxlaw-9795	255	11	this	this	DET
taxlaw-9795	255	12	example	example	NOUN
taxlaw-9795	255	13	correspond	correspond	VERB
taxlaw-9795	255	14	to	to	ADP
taxlaw-9795	255	15	the	the	DET
taxlaw-9795	255	16	general	general	ADJ
taxlaw-9795	255	17	pattern	pattern	NOUN
taxlaw-9795	255	18	illustrated	illustrate	VERB
taxlaw-9795	255	19	in	in	ADP
taxlaw-9795	255	20	table	table	NOUN
taxlaw-9795	255	21	1	1	NUM
taxlaw-9795	255	22	above	above	ADV
taxlaw-9795	255	23	,	,	PUNCT
taxlaw-9795	255	24	as	as	SCONJ
taxlaw-9795	255	25	shown	show	VERB
taxlaw-9795	255	26	in	in	ADP
taxlaw-9795	255	27	table	table	NOUN
taxlaw-9795	255	28	3	3	NUM
taxlaw-9795	255	29	below	below	ADV
taxlaw-9795	255	30	.	.	PUNCT
taxlaw-9795	256	1	table	table	NOUN
taxlaw-9795	256	2	3	3	NUM
taxlaw-9795	256	3	.	.	PUNCT
taxlaw-9795	257	1	protective	protective	ADJ
taxlaw-9795	257	2	qef	qef	PROPN
taxlaw-9795	257	3	election	election	PROPN
taxlaw-9795	257	4	taxpayer	taxpayer	NOUN
taxlaw-9795	257	5	’s	’s	PART
taxlaw-9795	257	6	intended	intend	VERB
taxlaw-9795	257	7	tax	tax	NOUN
taxlaw-9795	257	8	outcome	outcome	NOUN
taxlaw-9795	257	9	non	non	ADJ
taxlaw-9795	257	10	-	-	ADJ
taxlaw-9795	257	11	u.s	u.s	PROPN
taxlaw-9795	257	12	.	.	PROPN
taxlaw-9795	257	13	corporation	corporation	NOUN
taxlaw-9795	257	14	is	be	AUX
taxlaw-9795	257	15	not	not	PART
taxlaw-9795	257	16	a	a	DET
taxlaw-9795	257	17	pfic	pfic	NOUN
taxlaw-9795	257	18	most	most	ADV
taxlaw-9795	257	19	favorable	favorable	ADJ
taxlaw-9795	257	20	tax	tax	NOUN
taxlaw-9795	257	21	outcome	outcome	NOUN
taxlaw-9795	257	22	taxpayer	taxpayer	NOUN
taxlaw-9795	257	23	’s	’s	PART
taxlaw-9795	257	24	intended	intend	VERB
taxlaw-9795	257	25	tax	tax	NOUN
taxlaw-9795	257	26	outcome	outcome	NOUN
taxlaw-9795	257	27	is	be	AUX
taxlaw-9795	257	28	unavailable	unavailable	ADJ
taxlaw-9795	257	29	,	,	PUNCT
taxlaw-9795	257	30	and	and	CCONJ
taxlaw-9795	257	31	a	a	DET
taxlaw-9795	257	32	protective	protective	ADJ
taxlaw-9795	257	33	tax	tax	NOUN
taxlaw-9795	257	34	election	election	NOUN
taxlaw-9795	257	35	is	be	AUX
taxlaw-9795	257	36	in	in	ADP
taxlaw-9795	257	37	place	place	NOUN
taxlaw-9795	257	38	intermediate	intermediate	ADJ
taxlaw-9795	257	39	tax	tax	NOUN
taxlaw-9795	257	40	outcome	outcome	NOUN
taxlaw-9795	257	41	taxpayer	taxpayer	NOUN
taxlaw-9795	257	42	’s	’s	PART
taxlaw-9795	257	43	intended	intend	VERB
taxlaw-9795	257	44	tax	tax	NOUN
taxlaw-9795	257	45	outcome	outcome	NOUN
taxlaw-9795	257	46	is	be	AUX
taxlaw-9795	257	47	unavailable	unavailable	ADJ
taxlaw-9795	257	48	,	,	PUNCT
taxlaw-9795	257	49	and	and	CCONJ
taxlaw-9795	257	50	a	a	DET
taxlaw-9795	257	51	protective	protective	ADJ
taxlaw-9795	257	52	tax	tax	NOUN
taxlaw-9795	257	53	election	election	NOUN
taxlaw-9795	257	54	is	be	AUX
taxlaw-9795	257	55	not	not	PART
taxlaw-9795	257	56	in	in	ADP
taxlaw-9795	257	57	place	place	NOUN
taxlaw-9795	257	58	least	least	ADV
taxlaw-9795	257	59	favorable	favorable	ADJ
taxlaw-9795	257	60	tax	tax	NOUN
taxlaw-9795	257	61	outcome	outcome	NOUN
taxlaw-9795	257	62	the	the	DET
taxlaw-9795	257	63	treasury	treasury	PROPN
taxlaw-9795	257	64	regulations	regulation	NOUN
taxlaw-9795	257	65	explicitly	explicitly	ADV
taxlaw-9795	257	66	authorize	authorize	VERB
taxlaw-9795	257	67	protective	protective	ADJ
taxlaw-9795	257	68	qef	qef	NOUN
taxlaw-9795	257	69	elections	election	NOUN
taxlaw-9795	257	70	but	but	CCONJ
taxlaw-9795	257	71	also	also	ADV
taxlaw-9795	257	72	provide	provide	VERB
taxlaw-9795	257	73	guidelines	guideline	NOUN
taxlaw-9795	257	74	regarding	regard	VERB
taxlaw-9795	257	75	when	when	SCONJ
taxlaw-9795	257	76	and	and	CCONJ
taxlaw-9795	257	77	whether	whether	SCONJ
taxlaw-9795	257	78	they	they	PRON
taxlaw-9795	257	79	will	will	AUX
taxlaw-9795	257	80	be	be	AUX
taxlaw-9795	257	81	effective.59	effective.59	VERB
taxlaw-9795	257	82	in	in	ADP
taxlaw-9795	257	83	particular	particular	ADJ
taxlaw-9795	257	84	,	,	PUNCT
taxlaw-9795	257	85	generally	generally	ADV
taxlaw-9795	257	86	a	a	DET
taxlaw-9795	257	87	qef	qef	PROPN
taxlaw-9795	257	88	election	election	NOUN
taxlaw-9795	257	89	must	must	AUX
taxlaw-9795	257	90	be	be	AUX
taxlaw-9795	257	91	filed	file	VERB
taxlaw-9795	257	92	by	by	ADP
taxlaw-9795	257	93	the	the	DET
taxlaw-9795	257	94	due	due	ADJ
taxlaw-9795	257	95	date	date	NOUN
taxlaw-9795	257	96	for	for	ADP
taxlaw-9795	257	97	the	the	DET
taxlaw-9795	257	98	shareholder	shareholder	NOUN
taxlaw-9795	257	99	’s	’s	PART
taxlaw-9795	257	100	tax	tax	NOUN
taxlaw-9795	257	101	return	return	NOUN
taxlaw-9795	257	102	(	(	PUNCT
taxlaw-9795	257	103	including	include	VERB
taxlaw-9795	257	104	extensions	extension	NOUN
taxlaw-9795	257	105	)	)	PUNCT
taxlaw-9795	257	106	for	for	ADP
taxlaw-9795	257	107	the	the	DET
taxlaw-9795	257	108	first	first	ADJ
taxlaw-9795	257	109	year	year	NOUN
taxlaw-9795	257	110	to	to	PART
taxlaw-9795	257	111	which	which	PRON
taxlaw-9795	257	112	the	the	DET
taxlaw-9795	257	113	election	election	NOUN
taxlaw-9795	257	114	is	be	AUX
taxlaw-9795	257	115	intended	intend	VERB
taxlaw-9795	257	116	to	to	PART
taxlaw-9795	257	117	apply.60	apply.60	VERB
taxlaw-9795	257	118	however	however	ADV
taxlaw-9795	257	119	,	,	PUNCT
taxlaw-9795	257	120	the	the	DET
taxlaw-9795	257	121	treasury	treasury	PROPN
taxlaw-9795	257	122	regulations	regulation	NOUN
taxlaw-9795	257	123	allow	allow	VERB
taxlaw-9795	257	124	for	for	SCONJ
taxlaw-9795	257	125	taxpayers	taxpayer	NOUN
taxlaw-9795	257	126	to	to	PART
taxlaw-9795	257	127	make	make	VERB
taxlaw-9795	257	128	a	a	DET
taxlaw-9795	257	129	qef	qef	PROPN
taxlaw-9795	257	130	election	election	NOUN
taxlaw-9795	257	131	later	later	ADV
taxlaw-9795	257	132	than	than	ADP
taxlaw-9795	257	133	that	that	DET
taxlaw-9795	257	134	time	time	NOUN
taxlaw-9795	257	135	and	and	CCONJ
taxlaw-9795	257	136	have	have	AUX
taxlaw-9795	257	137	it	it	PRON
taxlaw-9795	257	138	apply	apply	VERB
taxlaw-9795	257	139	retroactively	retroactively	ADV
taxlaw-9795	257	140	to	to	ADP
taxlaw-9795	257	141	a	a	DET
taxlaw-9795	257	142	previous	previous	ADJ
taxlaw-9795	257	143	year	year	NOUN
taxlaw-9795	257	144	if	if	SCONJ
taxlaw-9795	257	145	(	(	PUNCT
taxlaw-9795	257	146	1	1	X
taxlaw-9795	257	147	)	)	PUNCT
taxlaw-9795	257	148	the	the	DET
taxlaw-9795	257	149	shareholder	shareholder	NOUN
taxlaw-9795	257	150	had	have	VERB
taxlaw-9795	257	151	a	a	DET
taxlaw-9795	257	152	reasonable	reasonable	ADJ
taxlaw-9795	257	153	belief	belief	NOUN
taxlaw-9795	257	154	that	that	SCONJ
taxlaw-9795	257	155	the	the	DET
taxlaw-9795	257	156	corporation	corporation	NOUN
taxlaw-9795	257	157	was	be	AUX
taxlaw-9795	257	158	not	not	PART
taxlaw-9795	257	159	a	a	DET
taxlaw-9795	257	160	pfic	pfic	NOUN
taxlaw-9795	257	161	as	as	ADP
taxlaw-9795	257	162	of	of	ADP
taxlaw-9795	257	163	the	the	DET
taxlaw-9795	257	164	time	time	NOUN
taxlaw-9795	257	165	of	of	ADP
taxlaw-9795	257	166	the	the	DET
taxlaw-9795	257	167	election	election	NOUN
taxlaw-9795	257	168	’s	’s	PART
taxlaw-9795	257	169	due	due	ADJ
taxlaw-9795	257	170	date	date	NOUN
taxlaw-9795	257	171	and	and	CCONJ
taxlaw-9795	257	172	(	(	PUNCT
taxlaw-9795	257	173	2	2	X
taxlaw-9795	257	174	)	)	PUNCT
taxlaw-9795	257	175	the	the	DET
taxlaw-9795	257	176	shareholder	shareholder	NOUN
taxlaw-9795	257	177	filed	file	VERB
taxlaw-9795	257	178	a	a	DET
taxlaw-9795	257	179	“	"	PUNCT
taxlaw-9795	257	180	protective	protective	ADJ
taxlaw-9795	257	181	statement	statement	NOUN
taxlaw-9795	257	182	”	"	PUNCT
taxlaw-9795	257	183	as	as	ADP
taxlaw-9795	257	184	of	of	ADP
taxlaw-9795	257	185	the	the	DET
taxlaw-9795	257	186	election	election	NOUN
taxlaw-9795	257	187	’s	’s	PART
taxlaw-9795	257	188	due	due	ADJ
taxlaw-9795	257	189	date	date	NOUN
taxlaw-9795	257	190	to	to	PART
taxlaw-9795	257	191	preserve	preserve	VERB
taxlaw-9795	257	192	the	the	DET
taxlaw-9795	257	193	ability	ability	NOUN
taxlaw-9795	257	194	to	to	PART
taxlaw-9795	257	195	make	make	VERB
taxlaw-9795	257	196	a	a	DET
taxlaw-9795	257	197	late	late	ADJ
taxlaw-9795	257	198	,	,	PUNCT
taxlaw-9795	257	199	retroactive	retroactive	ADJ
taxlaw-9795	257	200	election.61	election.61	NOUN
taxlaw-9795	257	201	when	when	SCONJ
taxlaw-9795	257	202	filing	file	VERB
taxlaw-9795	257	203	a	a	DET
taxlaw-9795	257	204	protective	protective	ADJ
taxlaw-9795	257	205	statement	statement	NOUN
taxlaw-9795	257	206	,	,	PUNCT
taxlaw-9795	257	207	the	the	DET
taxlaw-9795	257	208	shareholder	shareholder	NOUN
taxlaw-9795	257	209	must	must	AUX
taxlaw-9795	257	210	also	also	ADV
taxlaw-9795	257	211	agree	agree	VERB
taxlaw-9795	257	212	to	to	PART
taxlaw-9795	257	213	extend	extend	VERB
taxlaw-9795	257	214	the	the	DET
taxlaw-9795	257	215	statute	statute	NOUN
taxlaw-9795	257	216	of	of	ADP
taxlaw-9795	257	217	limitations	limitation	NOUN
taxlaw-9795	257	218	for	for	ADP
taxlaw-9795	257	219	all	all	DET
taxlaw-9795	257	220	the	the	DET
taxlaw-9795	257	221	tax	tax	NOUN
taxlaw-9795	257	222	years	year	NOUN
taxlaw-9795	257	223	to	to	PART
taxlaw-9795	257	224	which	which	PRON
taxlaw-9795	257	225	the	the	DET
taxlaw-9795	257	226	protective	protective	ADJ
taxlaw-9795	257	227	election	election	NOUN
taxlaw-9795	257	228	applies.62	applies.62	VERB
taxlaw-9795	257	229	the	the	DET
taxlaw-9795	257	230	protective	protective	ADJ
taxlaw-9795	257	231	statement	statement	NOUN
taxlaw-9795	257	232	must	must	AUX
taxlaw-9795	257	233	also	also	ADV
taxlaw-9795	257	234	describe	describe	VERB
taxlaw-9795	257	235	the	the	DET
taxlaw-9795	257	236	shareholder	shareholder	NOUN
taxlaw-9795	257	237	’s	’s	PART
taxlaw-9795	257	238	basis	basis	NOUN
taxlaw-9795	257	239	for	for	ADP
taxlaw-9795	257	240	its	its	PRON
taxlaw-9795	257	241	reasonable	reasonable	ADJ
taxlaw-9795	257	242	belief	belief	NOUN
taxlaw-9795	257	243	that	that	SCONJ
taxlaw-9795	257	244	the	the	DET
taxlaw-9795	257	245	corporation	corporation	NOUN
taxlaw-9795	257	246	is	be	AUX
taxlaw-9795	257	247	not	not	PART
taxlaw-9795	257	248	a	a	DET
taxlaw-9795	257	249	pfic	pfic	NOUN
taxlaw-9795	257	250	,	,	PUNCT
taxlaw-9795	257	251	and	and	CCONJ
taxlaw-9795	257	252	the	the	DET
taxlaw-9795	257	253	shareholder	shareholder	NOUN
taxlaw-9795	257	254	must	must	AUX
taxlaw-9795	257	255	sign	sign	VERB
taxlaw-9795	257	256	the	the	DET
taxlaw-9795	257	257	statement	statement	NOUN
taxlaw-9795	257	258	under	under	ADP
taxlaw-9795	257	259	penalties	penalty	NOUN
taxlaw-9795	257	260	of	of	ADP
taxlaw-9795	257	261	perjury.63	perjury.63	PROPN
taxlaw-9795	257	262	if	if	SCONJ
taxlaw-9795	257	263	the	the	DET
taxlaw-9795	257	264	shareholder	shareholder	NOUN
taxlaw-9795	257	265	has	have	AUX
taxlaw-9795	257	266	not	not	PART
taxlaw-9795	257	267	complied	comply	VERB
taxlaw-9795	257	268	with	with	ADP
taxlaw-9795	257	269	these	these	DET
taxlaw-9795	257	270	requirements	requirement	NOUN
taxlaw-9795	257	271	,	,	PUNCT
taxlaw-9795	257	272	generally	generally	ADV
taxlaw-9795	257	273	the	the	DET
taxlaw-9795	257	274	shareholder	shareholder	NOUN
taxlaw-9795	257	275	can	can	AUX
taxlaw-9795	257	276	not	not	PART
taxlaw-9795	257	277	make	make	VERB
taxlaw-9795	257	278	a	a	DET
taxlaw-9795	257	279	qef	qef	NOUN
taxlaw-9795	257	280	election	election	NOUN
taxlaw-9795	257	281	on	on	ADP
taxlaw-9795	257	282	a	a	DET
taxlaw-9795	257	283	retroactive	retroactive	ADJ
taxlaw-9795	257	284	basis	basis	NOUN
taxlaw-9795	257	285	,	,	PUNCT
taxlaw-9795	257	286	subject	subject	ADJ
taxlaw-9795	257	287	to	to	ADP
taxlaw-9795	257	288	some	some	DET
taxlaw-9795	257	289	exceptions.64	exceptions.64	NOUN
taxlaw-9795	257	290	58	58	NUM
taxlaw-9795	257	291	see	see	VERB
taxlaw-9795	257	292	,	,	PUNCT
taxlaw-9795	257	293	e.g.	e.g.	ADV
taxlaw-9795	257	294	,	,	PUNCT
taxlaw-9795	257	295	bittker	bittker	NOUN
taxlaw-9795	257	296	,	,	PUNCT
taxlaw-9795	257	297	emory	emory	PROPN
taxlaw-9795	257	298	&	&	CCONJ
taxlaw-9795	257	299	streng	streng	PROPN
taxlaw-9795	257	300	,	,	PUNCT
taxlaw-9795	257	301	federal	federal	ADJ
taxlaw-9795	257	302	income	income	NOUN
taxlaw-9795	257	303	taxation	taxation	NOUN
taxlaw-9795	257	304	of	of	ADP
taxlaw-9795	257	305	corporations	corporation	NOUN
taxlaw-9795	257	306	and	and	CCONJ
taxlaw-9795	257	307	shareholders	shareholder	NOUN
taxlaw-9795	257	308	:	:	PUNCT
taxlaw-9795	257	309	forms	form	NOUN
taxlaw-9795	257	310	¶	¶	PROPN
taxlaw-9795	257	311	15.10[4][e	15.10[4][e	NUM
taxlaw-9795	257	312	]	]	PUNCT
taxlaw-9795	257	313	(	(	PUNCT
taxlaw-9795	257	314	describing	describe	VERB
taxlaw-9795	257	315	the	the	DET
taxlaw-9795	257	316	availability	availability	NOUN
taxlaw-9795	257	317	of	of	ADP
taxlaw-9795	257	318	protective	protective	ADJ
taxlaw-9795	257	319	qef	qef	PROPN
taxlaw-9795	257	320	elections	election	NOUN
taxlaw-9795	257	321	)	)	PUNCT
taxlaw-9795	258	1	59	59	NUM
taxlaw-9795	258	2	see	see	VERB
taxlaw-9795	258	3	infra	infra	NOUN
taxlaw-9795	258	4	notes	note	VERB
taxlaw-9795	258	5	61	61	NUM
taxlaw-9795	258	6	-	-	SYM
taxlaw-9795	258	7	64	64	NUM
taxlaw-9795	258	8	and	and	CCONJ
taxlaw-9795	258	9	accompanying	accompany	VERB
taxlaw-9795	258	10	text	text	NOUN
taxlaw-9795	258	11	.	.	PUNCT
taxlaw-9795	259	1	60	60	NUM
taxlaw-9795	259	2	i.r.c	i.r.c	NOUN
taxlaw-9795	259	3	.	.	PUNCT
taxlaw-9795	260	1	§	§	PROPN
taxlaw-9795	260	2	1295(b)(2	1295(b)(2	NUM
taxlaw-9795	260	3	)	)	PUNCT
taxlaw-9795	260	4	;	;	PUNCT
taxlaw-9795	261	1	treas	treas	PROPN
taxlaw-9795	261	2	.	.	PUNCT
taxlaw-9795	262	1	reg	reg	PROPN
taxlaw-9795	262	2	.	.	PUNCT
taxlaw-9795	263	1	§	§	PROPN
taxlaw-9795	263	2	1.1295	1.1295	NUM
taxlaw-9795	263	3	-	-	SYM
taxlaw-9795	263	4	1(e)(1	1(e)(1	NUM
taxlaw-9795	263	5	)	)	PUNCT
taxlaw-9795	263	6	.	.	PUNCT
taxlaw-9795	264	1	61	61	NUM
taxlaw-9795	264	2	treas	trea	NOUN
taxlaw-9795	264	3	.	.	PUNCT
taxlaw-9795	265	1	reg	reg	PROPN
taxlaw-9795	265	2	.	.	PUNCT
taxlaw-9795	266	1	§	§	PROPN
taxlaw-9795	266	2	1.1295	1.1295	NUM
taxlaw-9795	266	3	-	-	SYM
taxlaw-9795	266	4	3(a	3(a	NUM
taxlaw-9795	266	5	)	)	PUNCT
taxlaw-9795	266	6	.	.	PUNCT
taxlaw-9795	267	1	the	the	DET
taxlaw-9795	267	2	regulations	regulation	NOUN
taxlaw-9795	267	3	also	also	ADV
taxlaw-9795	267	4	provide	provide	VERB
taxlaw-9795	267	5	guidance	guidance	NOUN
taxlaw-9795	267	6	regarding	regard	VERB
taxlaw-9795	267	7	what	what	PRON
taxlaw-9795	267	8	constitutes	constitute	VERB
taxlaw-9795	267	9	reasonable	reasonable	ADJ
taxlaw-9795	267	10	belief	belief	NOUN
taxlaw-9795	267	11	.	.	PUNCT
taxlaw-9795	268	1	treas	treas	PROPN
taxlaw-9795	268	2	.	.	PUNCT
taxlaw-9795	269	1	reg	reg	PROPN
taxlaw-9795	269	2	.	.	PUNCT
taxlaw-9795	270	1	§	§	PROPN
taxlaw-9795	270	2	1.1295	1.1295	NUM
taxlaw-9795	270	3	-	-	SYM
taxlaw-9795	270	4	3(d	3(d	NUM
taxlaw-9795	270	5	)	)	PUNCT
taxlaw-9795	270	6	.	.	PUNCT
taxlaw-9795	271	1	in	in	ADP
taxlaw-9795	271	2	the	the	DET
taxlaw-9795	271	3	case	case	NOUN
taxlaw-9795	271	4	of	of	ADP
taxlaw-9795	271	5	shareholders	shareholder	NOUN
taxlaw-9795	271	6	who	who	PRON
taxlaw-9795	271	7	own	own	VERB
taxlaw-9795	271	8	small	small	ADJ
taxlaw-9795	271	9	interests	interest	NOUN
taxlaw-9795	271	10	in	in	ADP
taxlaw-9795	271	11	the	the	DET
taxlaw-9795	271	12	corporation	corporation	NOUN
taxlaw-9795	271	13	,	,	PUNCT
taxlaw-9795	271	14	different	different	ADJ
taxlaw-9795	271	15	rules	rule	NOUN
taxlaw-9795	271	16	apply	apply	VERB
taxlaw-9795	271	17	.	.	PUNCT
taxlaw-9795	272	1	treas	trea	NOUN
taxlaw-9795	272	2	.	.	PUNCT
taxlaw-9795	273	1	reg	reg	PROPN
taxlaw-9795	273	2	.	.	PUNCT
taxlaw-9795	274	1	§	§	PROPN
taxlaw-9795	274	2	1.1295	1.1295	NUM
taxlaw-9795	274	3	-	-	SYM
taxlaw-9795	274	4	3(e	3(e	NUM
taxlaw-9795	274	5	)	)	PUNCT
taxlaw-9795	274	6	.	.	PUNCT
taxlaw-9795	275	1	62	62	NUM
taxlaw-9795	275	2	treas	trea	NOUN
taxlaw-9795	275	3	.	.	PUNCT
taxlaw-9795	276	1	reg	reg	PROPN
taxlaw-9795	276	2	.	.	PUNCT
taxlaw-9795	277	1	§	§	PROPN
taxlaw-9795	277	2	1.1295	1.1295	NUM
taxlaw-9795	277	3	-	-	SYM
taxlaw-9795	277	4	3(b)(2	3(b)(2	NUM
taxlaw-9795	277	5	)	)	PUNCT
taxlaw-9795	277	6	.	.	PUNCT
taxlaw-9795	278	1	63	63	NUM
taxlaw-9795	278	2	treas	trea	NOUN
taxlaw-9795	278	3	.	.	PUNCT
taxlaw-9795	279	1	reg	reg	PROPN
taxlaw-9795	279	2	.	.	PUNCT
taxlaw-9795	280	1	§	§	PROPN
taxlaw-9795	280	2	1.1295	1.1295	NUM
taxlaw-9795	280	3	-	-	SYM
taxlaw-9795	280	4	3(c	3(c	NUM
taxlaw-9795	280	5	)	)	PUNCT
taxlaw-9795	280	6	.	.	PUNCT
taxlaw-9795	281	1	64	64	NUM
taxlaw-9795	281	2	see	see	VERB
taxlaw-9795	281	3	treas	treas	PROPN
taxlaw-9795	281	4	.	.	PUNCT
taxlaw-9795	282	1	reg	reg	PROPN
taxlaw-9795	282	2	.	.	PUNCT
taxlaw-9795	283	1	§	§	PROPN
taxlaw-9795	283	2	1.1295	1.1295	NUM
taxlaw-9795	283	3	-	-	SYM
taxlaw-9795	283	4	3(f	3(f	NUM
taxlaw-9795	283	5	)	)	PUNCT
taxlaw-9795	284	1	(	(	PUNCT
taxlaw-9795	284	2	setting	set	VERB
taxlaw-9795	284	3	forth	forth	ADP
taxlaw-9795	284	4	a	a	DET
taxlaw-9795	284	5	procedure	procedure	NOUN
taxlaw-9795	284	6	under	under	ADP
taxlaw-9795	284	7	which	which	PRON
taxlaw-9795	284	8	a	a	DET
taxlaw-9795	284	9	shareholder	shareholder	NOUN
taxlaw-9795	284	10	can	can	AUX
taxlaw-9795	284	11	seek	seek	VERB
taxlaw-9795	284	12	irs	irs	PROPN
taxlaw-9795	284	13	consent	consent	NOUN
taxlaw-9795	284	14	to	to	PART
taxlaw-9795	284	15	make	make	VERB
taxlaw-9795	284	16	the	the	DET
taxlaw-9795	284	17	election	election	NOUN
taxlaw-9795	284	18	on	on	ADP
taxlaw-9795	284	19	a	a	DET
taxlaw-9795	284	20	retroactive	retroactive	ADJ
taxlaw-9795	284	21	basis	basis	NOUN
taxlaw-9795	284	22	despite	despite	SCONJ
taxlaw-9795	284	23	not	not	PART
taxlaw-9795	284	24	having	having	AUX
taxlaw-9795	284	25	filed	file	VERB
taxlaw-9795	284	26	the	the	DET
taxlaw-9795	284	27	protective	protective	ADJ
taxlaw-9795	284	28	statement	statement	NOUN
taxlaw-9795	284	29	and	and	CCONJ
taxlaw-9795	284	30	providing	provide	VERB
taxlaw-9795	284	31	requirements	requirement	NOUN
taxlaw-9795	284	32	that	that	PRON
taxlaw-9795	284	33	must	must	AUX
taxlaw-9795	284	34	be	be	AUX
taxlaw-9795	284	35	met	meet	VERB
taxlaw-9795	284	36	to	to	PART
taxlaw-9795	284	37	obtain	obtain	VERB
taxlaw-9795	284	38	that	that	DET
taxlaw-9795	284	39	consent	consent	NOUN
taxlaw-9795	284	40	)	)	PUNCT
taxlaw-9795	284	41	.	.	PUNCT
taxlaw-9795	285	1	also	also	ADV
taxlaw-9795	285	2	,	,	PUNCT
taxlaw-9795	285	3	in	in	ADP
taxlaw-9795	285	4	the	the	DET
taxlaw-9795	285	5	case	case	NOUN
taxlaw-9795	285	6	of	of	ADP
taxlaw-9795	285	7	shareholders	shareholder	NOUN
taxlaw-9795	285	8	who	who	PRON
taxlaw-9795	285	9	own	own	VERB
taxlaw-9795	285	10	small	small	ADJ
taxlaw-9795	285	11	interests	interest	NOUN
taxlaw-9795	285	12	in	in	ADP
taxlaw-9795	285	13	the	the	DET
taxlaw-9795	285	14	corporation	corporation	NOUN
taxlaw-9795	285	15	,	,	PUNCT
taxlaw-9795	285	16	different	different	ADJ
taxlaw-9795	285	17	rules	rule	NOUN
taxlaw-9795	285	18	apply	apply	VERB
taxlaw-9795	285	19	.	.	PUNCT
taxlaw-9795	286	1	see	see	VERB
taxlaw-9795	286	2	treas	treas	PROPN
taxlaw-9795	286	3	.	.	PUNCT
taxlaw-9795	287	1	reg	reg	PROPN
taxlaw-9795	287	2	.	.	PUNCT
taxlaw-9795	288	1	§	§	PROPN
taxlaw-9795	288	2	1.1295	1.1295	NUM
taxlaw-9795	288	3	-	-	SYM
taxlaw-9795	288	4	3(e	3(e	NUM
taxlaw-9795	288	5	)	)	PUNCT
taxlaw-9795	288	6	.	.	PUNCT
taxlaw-9795	289	1	2022	2022	NUM
taxlaw-9795	289	2	]	]	PUNCT
taxlaw-9795	289	3	protective	protective	ADJ
taxlaw-9795	289	4	tax	tax	NOUN
taxlaw-9795	289	5	elections	election	NOUN
taxlaw-9795	289	6	91	91	NUM
taxlaw-9795	289	7	3	3	NUM
taxlaw-9795	289	8	.	.	NOUN
taxlaw-9795	289	9	example	example	NOUN
taxlaw-9795	289	10	of	of	ADP
taxlaw-9795	289	11	favorable	favorable	ADJ
taxlaw-9795	289	12	fallback	fallback	NOUN
taxlaw-9795	289	13	protective	protective	ADJ
taxlaw-9795	289	14	tax	tax	NOUN
taxlaw-9795	289	15	election	election	NOUN
taxlaw-9795	289	16	–	–	PUNCT
taxlaw-9795	289	17	protective	protective	ADJ
taxlaw-9795	289	18	trs	trs	PROPN
taxlaw-9795	289	19	election	election	NOUN
taxlaw-9795	289	20	another	another	DET
taxlaw-9795	289	21	example	example	NOUN
taxlaw-9795	289	22	of	of	ADP
taxlaw-9795	289	23	a	a	DET
taxlaw-9795	289	24	favorable	favorable	ADJ
taxlaw-9795	289	25	fallback	fallback	NOUN
taxlaw-9795	289	26	protective	protective	ADJ
taxlaw-9795	289	27	tax	tax	NOUN
taxlaw-9795	289	28	election	election	NOUN
taxlaw-9795	289	29	is	be	AUX
taxlaw-9795	289	30	a	a	DET
taxlaw-9795	289	31	“	"	PUNCT
taxlaw-9795	289	32	protective	protective	ADJ
taxlaw-9795	289	33	trs	trs	PROPN
taxlaw-9795	289	34	election	election	NOUN
taxlaw-9795	289	35	.	.	PUNCT
taxlaw-9795	289	36	”	"	PUNCT
taxlaw-9795	290	1	an	an	DET
taxlaw-9795	290	2	entity	entity	NOUN
taxlaw-9795	290	3	that	that	PRON
taxlaw-9795	290	4	qualifies	qualify	VERB
taxlaw-9795	290	5	as	as	ADP
taxlaw-9795	290	6	a	a	DET
taxlaw-9795	290	7	real	real	ADJ
taxlaw-9795	290	8	estate	estate	NOUN
taxlaw-9795	290	9	investment	investment	NOUN
taxlaw-9795	290	10	trust	trust	NOUN
taxlaw-9795	290	11	(	(	PUNCT
taxlaw-9795	290	12	a	a	DET
taxlaw-9795	290	13	“	"	PUNCT
taxlaw-9795	290	14	reit	reit	NOUN
taxlaw-9795	290	15	”	"	PUNCT
taxlaw-9795	290	16	)	)	PUNCT
taxlaw-9795	290	17	can	can	AUX
taxlaw-9795	290	18	receive	receive	VERB
taxlaw-9795	290	19	favorable	favorable	ADJ
taxlaw-9795	290	20	tax	tax	NOUN
taxlaw-9795	290	21	treatment	treatment	NOUN
taxlaw-9795	290	22	.	.	PUNCT
taxlaw-9795	291	1	unlike	unlike	ADP
taxlaw-9795	291	2	a	a	DET
taxlaw-9795	291	3	regular	regular	ADJ
taxlaw-9795	291	4	c	c	NOUN
taxlaw-9795	291	5	corporation	corporation	NOUN
taxlaw-9795	291	6	,	,	PUNCT
taxlaw-9795	291	7	a	a	DET
taxlaw-9795	291	8	reit	reit	NOUN
taxlaw-9795	291	9	is	be	AUX
taxlaw-9795	291	10	entitled	entitle	VERB
taxlaw-9795	291	11	to	to	ADP
taxlaw-9795	291	12	a	a	DET
taxlaw-9795	291	13	deduction	deduction	NOUN
taxlaw-9795	291	14	for	for	ADP
taxlaw-9795	291	15	the	the	DET
taxlaw-9795	291	16	dividends	dividend	NOUN
taxlaw-9795	291	17	that	that	PRON
taxlaw-9795	291	18	it	it	PRON
taxlaw-9795	291	19	pays	pay	VERB
taxlaw-9795	291	20	to	to	ADP
taxlaw-9795	291	21	its	its	PRON
taxlaw-9795	291	22	shareholders	shareholder	NOUN
taxlaw-9795	291	23	,	,	PUNCT
taxlaw-9795	291	24	so	so	SCONJ
taxlaw-9795	291	25	that	that	SCONJ
taxlaw-9795	291	26	,	,	PUNCT
taxlaw-9795	291	27	by	by	ADP
taxlaw-9795	291	28	making	make	VERB
taxlaw-9795	291	29	sufficient	sufficient	ADJ
taxlaw-9795	291	30	distributions	distribution	NOUN
taxlaw-9795	291	31	,	,	PUNCT
taxlaw-9795	291	32	a	a	DET
taxlaw-9795	291	33	reit	reit	NOUN
taxlaw-9795	291	34	can	can	AUX
taxlaw-9795	291	35	effectively	effectively	ADV
taxlaw-9795	291	36	eliminate	eliminate	VERB
taxlaw-9795	291	37	any	any	DET
taxlaw-9795	291	38	entitylevel	entitylevel	ADJ
taxlaw-9795	291	39	tax	tax	NOUN
taxlaw-9795	291	40	.	.	PUNCT
taxlaw-9795	292	1	65	65	NUM
taxlaw-9795	292	2	to	to	PART
taxlaw-9795	292	3	qualify	qualify	VERB
taxlaw-9795	292	4	as	as	ADP
taxlaw-9795	292	5	a	a	DET
taxlaw-9795	292	6	reit	reit	NOUN
taxlaw-9795	292	7	,	,	PUNCT
taxlaw-9795	292	8	an	an	DET
taxlaw-9795	292	9	entity	entity	NOUN
taxlaw-9795	292	10	must	must	AUX
taxlaw-9795	292	11	meet	meet	VERB
taxlaw-9795	292	12	many	many	ADJ
taxlaw-9795	292	13	technical	technical	ADJ
taxlaw-9795	292	14	requirements.66	requirements.66	NOUN
taxlaw-9795	292	15	one	one	NUM
taxlaw-9795	292	16	such	such	ADJ
taxlaw-9795	292	17	requirement	requirement	NOUN
taxlaw-9795	292	18	provides	provide	VERB
taxlaw-9795	292	19	that	that	SCONJ
taxlaw-9795	292	20	not	not	PART
taxlaw-9795	292	21	more	more	ADJ
taxlaw-9795	292	22	than	than	ADP
taxlaw-9795	292	23	10	10	NUM
taxlaw-9795	292	24	%	%	NOUN
taxlaw-9795	292	25	of	of	ADP
taxlaw-9795	292	26	the	the	DET
taxlaw-9795	292	27	value	value	NOUN
taxlaw-9795	292	28	of	of	ADP
taxlaw-9795	292	29	the	the	DET
taxlaw-9795	292	30	outstanding	outstanding	ADJ
taxlaw-9795	292	31	securities	security	NOUN
taxlaw-9795	292	32	of	of	ADP
taxlaw-9795	292	33	any	any	DET
taxlaw-9795	292	34	one	one	NUM
taxlaw-9795	292	35	issuer	issuer	NOUN
taxlaw-9795	292	36	may	may	AUX
taxlaw-9795	292	37	be	be	AUX
taxlaw-9795	292	38	held	hold	VERB
taxlaw-9795	292	39	by	by	ADP
taxlaw-9795	292	40	the	the	DET
taxlaw-9795	292	41	reit	reit	NOUN
taxlaw-9795	292	42	,	,	PUNCT
taxlaw-9795	292	43	subject	subject	ADJ
taxlaw-9795	292	44	to	to	ADP
taxlaw-9795	292	45	certain	certain	ADJ
taxlaw-9795	292	46	exceptions.67	exceptions.67	NOUN
taxlaw-9795	292	47	this	this	DET
taxlaw-9795	292	48	10	10	NUM
taxlaw-9795	292	49	%	%	NOUN
taxlaw-9795	292	50	restriction	restriction	NOUN
taxlaw-9795	292	51	does	do	AUX
taxlaw-9795	292	52	not	not	PART
taxlaw-9795	292	53	apply	apply	VERB
taxlaw-9795	292	54	to	to	ADP
taxlaw-9795	292	55	stock	stock	NOUN
taxlaw-9795	292	56	that	that	PRON
taxlaw-9795	292	57	qualifies	qualify	VERB
taxlaw-9795	292	58	as	as	ADP
taxlaw-9795	292	59	a	a	DET
taxlaw-9795	292	60	real	real	ADJ
taxlaw-9795	292	61	estate	estate	NOUN
taxlaw-9795	292	62	asset,68	asset,68	VERB
taxlaw-9795	292	63	and	and	CCONJ
taxlaw-9795	292	64	shares	share	NOUN
taxlaw-9795	292	65	in	in	ADP
taxlaw-9795	292	66	another	another	DET
taxlaw-9795	292	67	reit	reit	NOUN
taxlaw-9795	292	68	can	can	AUX
taxlaw-9795	292	69	qualify	qualify	VERB
taxlaw-9795	292	70	as	as	ADP
taxlaw-9795	292	71	a	a	DET
taxlaw-9795	292	72	real	real	ADJ
taxlaw-9795	292	73	estate	estate	NOUN
taxlaw-9795	292	74	asset.69	asset.69	NOUN
taxlaw-9795	292	75	the	the	DET
taxlaw-9795	292	76	10	10	NUM
taxlaw-9795	292	77	%	%	NOUN
taxlaw-9795	292	78	restriction	restriction	NOUN
taxlaw-9795	292	79	also	also	ADV
taxlaw-9795	292	80	does	do	AUX
taxlaw-9795	292	81	not	not	PART
taxlaw-9795	292	82	apply	apply	VERB
taxlaw-9795	292	83	to	to	ADP
taxlaw-9795	292	84	stock	stock	NOUN
taxlaw-9795	292	85	in	in	ADP
taxlaw-9795	292	86	a	a	DET
taxlaw-9795	292	87	“	"	PUNCT
taxlaw-9795	292	88	taxable	taxable	ADJ
taxlaw-9795	292	89	reit	reit	NOUN
taxlaw-9795	292	90	subsidiary	subsidiary	NOUN
taxlaw-9795	292	91	”	"	PUNCT
taxlaw-9795	292	92	(	(	PUNCT
taxlaw-9795	292	93	a	a	DET
taxlaw-9795	292	94	“	"	PUNCT
taxlaw-9795	292	95	trs”).70	trs”).70	NOUN
taxlaw-9795	292	96	in	in	ADP
taxlaw-9795	292	97	order	order	NOUN
taxlaw-9795	292	98	to	to	PART
taxlaw-9795	292	99	be	be	AUX
taxlaw-9795	292	100	a	a	DET
taxlaw-9795	292	101	trs	trs	NOUN
taxlaw-9795	292	102	,	,	PUNCT
taxlaw-9795	292	103	an	an	DET
taxlaw-9795	292	104	entity	entity	NOUN
taxlaw-9795	292	105	must	must	AUX
taxlaw-9795	292	106	be	be	AUX
taxlaw-9795	292	107	a	a	DET
taxlaw-9795	292	108	corporation	corporation	NOUN
taxlaw-9795	292	109	,	,	PUNCT
taxlaw-9795	292	110	it	it	PRON
taxlaw-9795	292	111	must	must	AUX
taxlaw-9795	292	112	not	not	PART
taxlaw-9795	292	113	be	be	AUX
taxlaw-9795	292	114	a	a	DET
taxlaw-9795	292	115	reit	reit	NOUN
taxlaw-9795	292	116	,	,	PUNCT
taxlaw-9795	292	117	some	some	PRON
taxlaw-9795	292	118	of	of	ADP
taxlaw-9795	292	119	its	its	PRON
taxlaw-9795	292	120	stock	stock	NOUN
taxlaw-9795	292	121	must	must	AUX
taxlaw-9795	292	122	be	be	AUX
taxlaw-9795	292	123	owned	own	VERB
taxlaw-9795	292	124	by	by	ADP
taxlaw-9795	292	125	a	a	DET
taxlaw-9795	292	126	reit	reit	NOUN
taxlaw-9795	292	127	,	,	PUNCT
taxlaw-9795	292	128	and	and	CCONJ
taxlaw-9795	292	129	the	the	DET
taxlaw-9795	292	130	reit	reit	NOUN
taxlaw-9795	292	131	and	and	CCONJ
taxlaw-9795	292	132	the	the	DET
taxlaw-9795	292	133	trs	trs	PROPN
taxlaw-9795	292	134	must	must	AUX
taxlaw-9795	292	135	have	have	AUX
taxlaw-9795	292	136	jointly	jointly	ADV
taxlaw-9795	292	137	filed	file	VERB
taxlaw-9795	292	138	an	an	DET
taxlaw-9795	292	139	election	election	NOUN
taxlaw-9795	292	140	to	to	PART
taxlaw-9795	292	141	treat	treat	VERB
taxlaw-9795	292	142	the	the	DET
taxlaw-9795	292	143	corporation	corporation	NOUN
taxlaw-9795	292	144	as	as	ADP
taxlaw-9795	292	145	a	a	DET
taxlaw-9795	292	146	trs.71	trs.71	NOUN
taxlaw-9795	292	147	if	if	SCONJ
taxlaw-9795	292	148	a	a	DET
taxlaw-9795	292	149	reit	reit	NOUN
taxlaw-9795	292	150	(	(	PUNCT
taxlaw-9795	292	151	“	"	PUNCT
taxlaw-9795	292	152	parent	parent	NOUN
taxlaw-9795	292	153	reit	reit	NOUN
taxlaw-9795	292	154	”	"	PUNCT
taxlaw-9795	292	155	)	)	PUNCT
taxlaw-9795	292	156	owns	own	VERB
taxlaw-9795	292	157	a	a	DET
taxlaw-9795	292	158	large	large	ADJ
taxlaw-9795	292	159	percentage	percentage	NOUN
taxlaw-9795	292	160	of	of	ADP
taxlaw-9795	292	161	the	the	DET
taxlaw-9795	292	162	stock	stock	NOUN
taxlaw-9795	292	163	of	of	ADP
taxlaw-9795	292	164	another	another	DET
taxlaw-9795	292	165	reit	reit	NOUN
taxlaw-9795	292	166	(	(	PUNCT
taxlaw-9795	292	167	“	"	PUNCT
taxlaw-9795	292	168	subsidiary	subsidiary	ADJ
taxlaw-9795	292	169	reit	reit	NOUN
taxlaw-9795	292	170	”	"	PUNCT
taxlaw-9795	292	171	)	)	PUNCT
taxlaw-9795	292	172	,	,	PUNCT
taxlaw-9795	292	173	the	the	DET
taxlaw-9795	292	174	failure	failure	NOUN
taxlaw-9795	292	175	of	of	ADP
taxlaw-9795	292	176	the	the	DET
taxlaw-9795	292	177	subsidiary	subsidiary	ADJ
taxlaw-9795	292	178	reit	reit	PROPN
taxlaw-9795	292	179	to	to	PART
taxlaw-9795	292	180	meet	meet	VERB
taxlaw-9795	292	181	one	one	NUM
taxlaw-9795	292	182	of	of	ADP
taxlaw-9795	292	183	the	the	DET
taxlaw-9795	292	184	reit	reit	PROPN
taxlaw-9795	292	185	qualification	qualification	NOUN
taxlaw-9795	292	186	requirements	requirement	NOUN
taxlaw-9795	292	187	could	could	AUX
taxlaw-9795	292	188	cause	cause	VERB
taxlaw-9795	292	189	the	the	DET
taxlaw-9795	292	190	parent	parent	NOUN
taxlaw-9795	292	191	reit	reit	NOUN
taxlaw-9795	292	192	to	to	PART
taxlaw-9795	292	193	fail	fail	VERB
taxlaw-9795	292	194	to	to	PART
taxlaw-9795	292	195	meet	meet	VERB
taxlaw-9795	292	196	the	the	DET
taxlaw-9795	292	197	10	10	NUM
taxlaw-9795	292	198	%	%	NOUN
taxlaw-9795	292	199	restriction.72	restriction.72	NOUN
taxlaw-9795	292	200	to	to	PART
taxlaw-9795	292	201	guard	guard	VERB
taxlaw-9795	292	202	against	against	ADP
taxlaw-9795	292	203	this	this	DET
taxlaw-9795	292	204	possibility	possibility	NOUN
taxlaw-9795	292	205	,	,	PUNCT
taxlaw-9795	292	206	it	it	PRON
taxlaw-9795	292	207	is	be	AUX
taxlaw-9795	292	208	common	common	ADJ
taxlaw-9795	292	209	practice	practice	NOUN
taxlaw-9795	292	210	to	to	PART
taxlaw-9795	292	211	file	file	VERB
taxlaw-9795	292	212	a	a	DET
taxlaw-9795	292	213	protective	protective	ADJ
taxlaw-9795	292	214	trs	trs	NOUN
taxlaw-9795	292	215	election	election	NOUN
taxlaw-9795	292	216	with	with	ADP
taxlaw-9795	292	217	respect	respect	NOUN
taxlaw-9795	292	218	to	to	ADP
taxlaw-9795	292	219	the	the	DET
taxlaw-9795	292	220	subsidiary	subsidiary	NOUN
taxlaw-9795	292	221	reit.73	reit.73	NOUN
taxlaw-9795	292	222	if	if	SCONJ
taxlaw-9795	292	223	the	the	DET
taxlaw-9795	292	224	subsidiary	subsidiary	NOUN
taxlaw-9795	292	225	reit	reit	PROPN
taxlaw-9795	292	226	meets	meet	VERB
taxlaw-9795	292	227	all	all	DET
taxlaw-9795	292	228	reit	reit	NOUN
taxlaw-9795	292	229	qualification	qualification	NOUN
taxlaw-9795	292	230	requirements	requirement	NOUN
taxlaw-9795	292	231	,	,	PUNCT
taxlaw-9795	292	232	the	the	DET
taxlaw-9795	292	233	protective	protective	ADJ
taxlaw-9795	292	234	trs	trs	PROPN
taxlaw-9795	292	235	election	election	NOUN
taxlaw-9795	292	236	has	have	VERB
taxlaw-9795	292	237	no	no	DET
taxlaw-9795	292	238	effect	effect	NOUN
taxlaw-9795	292	239	,	,	PUNCT
taxlaw-9795	292	240	and	and	CCONJ
taxlaw-9795	292	241	the	the	DET
taxlaw-9795	292	242	subsidiary	subsidiary	NOUN
taxlaw-9795	292	243	reit	reit	PROPN
taxlaw-9795	292	244	is	be	AUX
taxlaw-9795	292	245	entitled	entitle	VERB
taxlaw-9795	292	246	to	to	ADP
taxlaw-9795	292	247	the	the	DET
taxlaw-9795	292	248	favorable	favorable	ADJ
taxlaw-9795	292	249	tax	tax	NOUN
taxlaw-9795	292	250	treatments	treatment	NOUN
taxlaw-9795	292	251	afforded	afford	VERB
taxlaw-9795	292	252	to	to	ADP
taxlaw-9795	292	253	reits	reit	NOUN
taxlaw-9795	292	254	.	.	PUNCT
taxlaw-9795	293	1	if	if	SCONJ
taxlaw-9795	293	2	the	the	DET
taxlaw-9795	293	3	subsidiary	subsidiary	NOUN
taxlaw-9795	293	4	reit	reit	PROPN
taxlaw-9795	293	5	fails	fail	VERB
taxlaw-9795	293	6	a	a	DET
taxlaw-9795	293	7	reit	reit	NOUN
taxlaw-9795	293	8	qualification	qualification	NOUN
taxlaw-9795	293	9	test	test	NOUN
taxlaw-9795	293	10	,	,	PUNCT
taxlaw-9795	293	11	the	the	DET
taxlaw-9795	293	12	protective	protective	ADJ
taxlaw-9795	293	13	trs	trs	PROPN
taxlaw-9795	293	14	election	election	NOUN
taxlaw-9795	293	15	takes	take	VERB
taxlaw-9795	293	16	effect	effect	NOUN
taxlaw-9795	293	17	.	.	PUNCT
taxlaw-9795	294	1	when	when	SCONJ
taxlaw-9795	294	2	the	the	DET
taxlaw-9795	294	3	trs	trs	PROPN
taxlaw-9795	294	4	election	election	NOUN
taxlaw-9795	294	5	takes	take	VERB
taxlaw-9795	294	6	effect	effect	NOUN
taxlaw-9795	294	7	,	,	PUNCT
taxlaw-9795	294	8	the	the	DET
taxlaw-9795	294	9	subsidiary	subsidiary	NOUN
taxlaw-9795	294	10	reit	reit	NOUN
taxlaw-9795	294	11	becomes	become	VERB
taxlaw-9795	294	12	subject	subject	ADJ
taxlaw-9795	294	13	to	to	ADP
taxlaw-9795	294	14	entity	entity	NOUN
taxlaw-9795	294	15	level	level	NOUN
taxlaw-9795	294	16	tax	tax	NOUN
taxlaw-9795	294	17	,	,	PUNCT
taxlaw-9795	294	18	but	but	CCONJ
taxlaw-9795	294	19	its	its	PRON
taxlaw-9795	294	20	classification	classification	NOUN
taxlaw-9795	294	21	as	as	ADP
taxlaw-9795	294	22	a	a	DET
taxlaw-9795	294	23	trs	trs	NOUN
taxlaw-9795	294	24	protects	protect	VERB
taxlaw-9795	294	25	the	the	DET
taxlaw-9795	294	26	parent	parent	NOUN
taxlaw-9795	294	27	reit	reit	NOUN
taxlaw-9795	294	28	from	from	ADP
taxlaw-9795	294	29	violating	violate	VERB
taxlaw-9795	294	30	the	the	DET
taxlaw-9795	294	31	10	10	NUM
taxlaw-9795	294	32	%	%	NOUN
taxlaw-9795	294	33	restriction	restriction	NOUN
taxlaw-9795	294	34	and	and	CCONJ
taxlaw-9795	294	35	potentially	potentially	ADV
taxlaw-9795	294	36	failing	fail	VERB
taxlaw-9795	294	37	to	to	PART
taxlaw-9795	294	38	qualify	qualify	VERB
taxlaw-9795	294	39	as	as	ADP
taxlaw-9795	294	40	a	a	DET
taxlaw-9795	294	41	reit	reit	NOUN
taxlaw-9795	294	42	itself	itself	PRON
taxlaw-9795	294	43	.	.	PUNCT
taxlaw-9795	295	1	the	the	DET
taxlaw-9795	295	2	tax	tax	NOUN
taxlaw-9795	295	3	outcomes	outcome	NOUN
taxlaw-9795	295	4	in	in	ADP
taxlaw-9795	295	5	this	this	DET
taxlaw-9795	295	6	context	context	NOUN
taxlaw-9795	295	7	follow	follow	VERB
taxlaw-9795	295	8	the	the	DET
taxlaw-9795	295	9	general	general	ADJ
taxlaw-9795	295	10	pattern	pattern	NOUN
taxlaw-9795	295	11	illustrated	illustrate	VERB
taxlaw-9795	295	12	in	in	ADP
taxlaw-9795	295	13	table	table	NOUN
taxlaw-9795	295	14	1	1	NUM
taxlaw-9795	295	15	as	as	SCONJ
taxlaw-9795	295	16	shown	show	VERB
taxlaw-9795	295	17	by	by	ADP
taxlaw-9795	295	18	table	table	NOUN
taxlaw-9795	295	19	4	4	NUM
taxlaw-9795	295	20	below	below	ADV
taxlaw-9795	295	21	.	.	PUNCT
taxlaw-9795	296	1	65	65	NUM
taxlaw-9795	296	2	i.r.c	i.r.c	NOUN
taxlaw-9795	296	3	.	.	PUNCT
taxlaw-9795	297	1	§	§	PROPN
taxlaw-9795	297	2	857	857	NUM
taxlaw-9795	297	3	.	.	PUNCT
taxlaw-9795	297	4	66	66	NUM
taxlaw-9795	297	5	i.r.c	i.r.c	NOUN
taxlaw-9795	297	6	.	.	PUNCT
taxlaw-9795	298	1	§	§	PROPN
taxlaw-9795	298	2	§	§	PROPN
taxlaw-9795	298	3	856	856	NUM
taxlaw-9795	298	4	,	,	PUNCT
taxlaw-9795	298	5	857	857	NUM
taxlaw-9795	298	6	.	.	PUNCT
taxlaw-9795	298	7	67	67	NUM
taxlaw-9795	298	8	i.r.c	i.r.c	NOUN
taxlaw-9795	298	9	.	.	PUNCT
taxlaw-9795	299	1	§	§	PROPN
taxlaw-9795	299	2	856(c)(4)(b)(iv)(iii	856(c)(4)(b)(iv)(iii	NUM
taxlaw-9795	299	3	)	)	PUNCT
taxlaw-9795	299	4	.	.	PUNCT
taxlaw-9795	300	1	68	68	NUM
taxlaw-9795	300	2	i.r.c	i.r.c	NOUN
taxlaw-9795	300	3	.	.	PUNCT
taxlaw-9795	301	1	§	§	PROPN
taxlaw-9795	301	2	856(c)(4)(b)(iv	856(c)(4)(b)(iv	NUM
taxlaw-9795	301	3	)	)	PUNCT
taxlaw-9795	301	4	(	(	PUNCT
taxlaw-9795	301	5	“	"	PUNCT
taxlaw-9795	301	6	except	except	SCONJ
taxlaw-9795	301	7	with	with	ADP
taxlaw-9795	301	8	respect	respect	NOUN
taxlaw-9795	301	9	to	to	ADP
taxlaw-9795	301	10	…	…	PUNCT
taxlaw-9795	301	11	securities	security	NOUN
taxlaw-9795	301	12	includible	includible	NOUN
taxlaw-9795	301	13	under	under	ADP
taxlaw-9795	301	14	subparagraph	subparagraph	NOUN
taxlaw-9795	301	15	(	(	PUNCT
taxlaw-9795	301	16	a	a	NOUN
taxlaw-9795	301	17	)	)	PUNCT
taxlaw-9795	302	1	[	[	X
taxlaw-9795	302	2	which	which	PRON
taxlaw-9795	302	3	refers	refer	VERB
taxlaw-9795	302	4	to	to	ADP
taxlaw-9795	302	5	“	"	PUNCT
taxlaw-9795	302	6	real	real	ADJ
taxlaw-9795	302	7	estate	estate	NOUN
taxlaw-9795	302	8	assets	asset	NOUN
taxlaw-9795	302	9	,	,	PUNCT
taxlaw-9795	302	10	cash	cash	NOUN
taxlaw-9795	302	11	and	and	CCONJ
taxlaw-9795	302	12	cash	cash	NOUN
taxlaw-9795	302	13	items	item	NOUN
taxlaw-9795	302	14	(	(	PUNCT
taxlaw-9795	302	15	including	include	VERB
taxlaw-9795	302	16	receivables	receivable	NOUN
taxlaw-9795	302	17	)	)	PUNCT
taxlaw-9795	302	18	,	,	PUNCT
taxlaw-9795	302	19	and	and	CCONJ
taxlaw-9795	302	20	government	government	NOUN
taxlaw-9795	302	21	securities	security	NOUN
taxlaw-9795	302	22	”	"	PUNCT
taxlaw-9795	302	23	]	]	PUNCT
taxlaw-9795	302	24	”	"	PUNCT
taxlaw-9795	302	25	)	)	PUNCT
taxlaw-9795	302	26	.	.	PUNCT
taxlaw-9795	303	1	69	69	NUM
taxlaw-9795	303	2	i.r.c	i.r.c	NOUN
taxlaw-9795	303	3	.	.	PUNCT
taxlaw-9795	304	1	§	§	PROPN
taxlaw-9795	304	2	856(c)(5)(b	856(c)(5)(b	PROPN
taxlaw-9795	304	3	)	)	PUNCT
taxlaw-9795	304	4	.	.	PUNCT
taxlaw-9795	305	1	70	70	NUM
taxlaw-9795	305	2	i.r.c	i.r.c	NOUN
taxlaw-9795	305	3	.	.	PUNCT
taxlaw-9795	306	1	§	§	PROPN
taxlaw-9795	306	2	856(c)(4)(b)(iv	856(c)(4)(b)(iv	NUM
taxlaw-9795	306	3	)	)	PUNCT
taxlaw-9795	306	4	(	(	PUNCT
taxlaw-9795	306	5	“	"	PUNCT
taxlaw-9795	306	6	except	except	SCONJ
taxlaw-9795	306	7	with	with	ADP
taxlaw-9795	306	8	respect	respect	NOUN
taxlaw-9795	306	9	to	to	ADP
taxlaw-9795	306	10	a	a	DET
taxlaw-9795	306	11	taxable	taxable	ADJ
taxlaw-9795	306	12	reit	reit	NOUN
taxlaw-9795	306	13	subsidiary	subsidiary	NOUN
taxlaw-9795	306	14	…	…	PUNCT
taxlaw-9795	306	15	”	"	PUNCT
taxlaw-9795	306	16	)	)	PUNCT
taxlaw-9795	306	17	.	.	PUNCT
taxlaw-9795	307	1	stock	stock	NOUN
taxlaw-9795	307	2	in	in	ADP
taxlaw-9795	307	3	a	a	DET
taxlaw-9795	307	4	trs	trs	PROPN
taxlaw-9795	307	5	is	be	AUX
taxlaw-9795	307	6	subject	subject	ADJ
taxlaw-9795	307	7	to	to	ADP
taxlaw-9795	307	8	another	another	DET
taxlaw-9795	307	9	restriction	restriction	NOUN
taxlaw-9795	307	10	;	;	PUNCT
taxlaw-9795	307	11	namely	namely	ADV
taxlaw-9795	307	12	,	,	PUNCT
taxlaw-9795	307	13	not	not	PART
taxlaw-9795	307	14	more	more	ADJ
taxlaw-9795	307	15	than	than	ADP
taxlaw-9795	307	16	20	20	NUM
taxlaw-9795	307	17	percent	percent	NOUN
taxlaw-9795	307	18	of	of	ADP
taxlaw-9795	307	19	the	the	DET
taxlaw-9795	307	20	value	value	NOUN
taxlaw-9795	307	21	of	of	ADP
taxlaw-9795	307	22	the	the	DET
taxlaw-9795	307	23	reit	reit	NOUN
taxlaw-9795	307	24	’s	’s	PART
taxlaw-9795	307	25	assets	asset	NOUN
taxlaw-9795	307	26	may	may	AUX
taxlaw-9795	307	27	be	be	AUX
taxlaw-9795	307	28	represented	represent	VERB
taxlaw-9795	307	29	by	by	ADP
taxlaw-9795	307	30	securities	security	NOUN
taxlaw-9795	307	31	of	of	ADP
taxlaw-9795	307	32	one	one	NUM
taxlaw-9795	307	33	or	or	CCONJ
taxlaw-9795	307	34	more	more	ADJ
taxlaw-9795	307	35	trss	trss	NOUN
taxlaw-9795	307	36	.	.	PUNCT
taxlaw-9795	308	1	i.r.c	i.r.c	NOUN
taxlaw-9795	308	2	.	.	PUNCT
taxlaw-9795	309	1	§	§	PROPN
taxlaw-9795	309	2	856(c)(4)(b)(ii	856(c)(4)(b)(ii	NUM
taxlaw-9795	309	3	)	)	PUNCT
taxlaw-9795	309	4	.	.	PUNCT
taxlaw-9795	310	1	71	71	NUM
taxlaw-9795	310	2	i.r.c	i.r.c	NOUN
taxlaw-9795	310	3	.	.	PUNCT
taxlaw-9795	311	1	§	§	PROPN
taxlaw-9795	311	2	856(l)(1	856(l)(1	NUM
taxlaw-9795	311	3	)	)	PUNCT
taxlaw-9795	311	4	.	.	PUNCT
taxlaw-9795	312	1	72	72	NUM
taxlaw-9795	312	2	if	if	SCONJ
taxlaw-9795	312	3	the	the	DET
taxlaw-9795	312	4	parent	parent	NOUN
taxlaw-9795	312	5	reit	reit	NOUN
taxlaw-9795	312	6	owns	own	VERB
taxlaw-9795	312	7	more	more	ADJ
taxlaw-9795	312	8	than	than	ADP
taxlaw-9795	312	9	10	10	NUM
taxlaw-9795	312	10	%	%	NOUN
taxlaw-9795	312	11	of	of	ADP
taxlaw-9795	312	12	the	the	DET
taxlaw-9795	312	13	stock	stock	NOUN
taxlaw-9795	312	14	in	in	ADP
taxlaw-9795	312	15	the	the	DET
taxlaw-9795	312	16	subsidiary	subsidiary	NOUN
taxlaw-9795	312	17	reit	reit	PROPN
taxlaw-9795	312	18	,	,	PUNCT
taxlaw-9795	312	19	the	the	DET
taxlaw-9795	312	20	parent	parent	NOUN
taxlaw-9795	312	21	reit	reit	NOUN
taxlaw-9795	312	22	would	would	AUX
taxlaw-9795	312	23	run	run	VERB
taxlaw-9795	312	24	afoul	afoul	ADV
taxlaw-9795	312	25	of	of	ADP
taxlaw-9795	312	26	the	the	DET
taxlaw-9795	312	27	10	10	NUM
taxlaw-9795	312	28	%	%	NOUN
taxlaw-9795	312	29	restriction	restriction	NOUN
taxlaw-9795	312	30	unless	unless	SCONJ
taxlaw-9795	312	31	the	the	DET
taxlaw-9795	312	32	subsidiary	subsidiary	NOUN
taxlaw-9795	312	33	reit	reit	PROPN
taxlaw-9795	312	34	is	be	AUX
taxlaw-9795	312	35	a	a	DET
taxlaw-9795	312	36	reit	reit	NOUN
taxlaw-9795	312	37	or	or	CCONJ
taxlaw-9795	312	38	the	the	DET
taxlaw-9795	312	39	subsidiary	subsidiary	NOUN
taxlaw-9795	312	40	reit	reit	PROPN
taxlaw-9795	312	41	is	be	AUX
taxlaw-9795	312	42	a	a	DET
taxlaw-9795	312	43	trs	trs	PROPN
taxlaw-9795	312	44	.	.	PUNCT
taxlaw-9795	313	1	73	73	NUM
taxlaw-9795	313	2	see	see	VERB
taxlaw-9795	313	3	,	,	PUNCT
taxlaw-9795	313	4	e.g.	e.g.	ADV
taxlaw-9795	313	5	,	,	PUNCT
taxlaw-9795	313	6	bittker	bittker	NOUN
taxlaw-9795	313	7	,	,	PUNCT
taxlaw-9795	313	8	emory	emory	PROPN
taxlaw-9795	313	9	&	&	CCONJ
taxlaw-9795	313	10	streng	streng	PROPN
taxlaw-9795	313	11	,	,	PUNCT
taxlaw-9795	313	12	supra	supra	PROPN
taxlaw-9795	313	13	note	note	NOUN
taxlaw-9795	313	14	58	58	NUM
taxlaw-9795	313	15	,	,	PUNCT
taxlaw-9795	313	16	at	at	ADP
taxlaw-9795	313	17	¶	¶	PROPN
taxlaw-9795	313	18	1.03[10][b	1.03[10][b	NUM
taxlaw-9795	313	19	]	]	X
taxlaw-9795	313	20	(	(	PUNCT
taxlaw-9795	313	21	discussing	discuss	VERB
taxlaw-9795	313	22	the	the	DET
taxlaw-9795	313	23	use	use	NOUN
taxlaw-9795	313	24	of	of	ADP
taxlaw-9795	313	25	protective	protective	ADJ
taxlaw-9795	313	26	trs	trs	PROPN
taxlaw-9795	313	27	elections	election	NOUN
taxlaw-9795	313	28	)	)	PUNCT
taxlaw-9795	313	29	.	.	PUNCT
taxlaw-9795	314	1	92	92	NUM
taxlaw-9795	314	2	columbia	columbia	PROPN
taxlaw-9795	314	3	journal	journal	NOUN
taxlaw-9795	314	4	of	of	ADP
taxlaw-9795	314	5	tax	tax	NOUN
taxlaw-9795	314	6	law	law	NOUN
taxlaw-9795	314	7	[	[	X
taxlaw-9795	314	8	vol	vol	NOUN
taxlaw-9795	314	9	:	:	PUNCT
taxlaw-9795	314	10	13:2	13:2	NUM
taxlaw-9795	314	11	table	table	NOUN
taxlaw-9795	314	12	4	4	NUM
taxlaw-9795	314	13	.	.	PUNCT
taxlaw-9795	314	14	protective	protective	ADJ
taxlaw-9795	314	15	trs	trs	PROPN
taxlaw-9795	314	16	election	election	NOUN
taxlaw-9795	314	17	taxpayer	taxpayer	NOUN
taxlaw-9795	314	18	’s	’s	PART
taxlaw-9795	314	19	intended	intend	VERB
taxlaw-9795	314	20	tax	tax	NOUN
taxlaw-9795	314	21	outcome	outcome	NOUN
taxlaw-9795	314	22	parent	parent	NOUN
taxlaw-9795	314	23	and	and	CCONJ
taxlaw-9795	314	24	subsidiary	subsidiary	NOUN
taxlaw-9795	314	25	are	be	AUX
taxlaw-9795	314	26	both	both	PRON
taxlaw-9795	314	27	reits	reit	VERB
taxlaw-9795	314	28	most	most	ADV
taxlaw-9795	314	29	favorable	favorable	ADJ
taxlaw-9795	314	30	tax	tax	NOUN
taxlaw-9795	314	31	outcome	outcome	NOUN
taxlaw-9795	314	32	taxpayer	taxpayer	NOUN
taxlaw-9795	314	33	’s	’s	PART
taxlaw-9795	314	34	intended	intend	VERB
taxlaw-9795	314	35	tax	tax	NOUN
taxlaw-9795	314	36	outcome	outcome	NOUN
taxlaw-9795	314	37	is	be	AUX
taxlaw-9795	314	38	unavailable	unavailable	ADJ
taxlaw-9795	314	39	,	,	PUNCT
taxlaw-9795	314	40	and	and	CCONJ
taxlaw-9795	314	41	a	a	DET
taxlaw-9795	314	42	protective	protective	ADJ
taxlaw-9795	314	43	tax	tax	NOUN
taxlaw-9795	314	44	election	election	NOUN
taxlaw-9795	314	45	is	be	AUX
taxlaw-9795	314	46	in	in	ADP
taxlaw-9795	314	47	place	place	NOUN
taxlaw-9795	314	48	subsidiary	subsidiary	NOUN
taxlaw-9795	314	49	is	be	AUX
taxlaw-9795	314	50	a	a	DET
taxlaw-9795	314	51	trs	trs	NOUN
taxlaw-9795	314	52	,	,	PUNCT
taxlaw-9795	314	53	but	but	CCONJ
taxlaw-9795	314	54	parent	parent	NOUN
taxlaw-9795	314	55	is	be	AUX
taxlaw-9795	314	56	a	a	DET
taxlaw-9795	314	57	reit	reit	NOUN
taxlaw-9795	314	58	intermediate	intermediate	ADJ
taxlaw-9795	314	59	tax	tax	NOUN
taxlaw-9795	314	60	outcome	outcome	NOUN
taxlaw-9795	314	61	taxpayer	taxpayer	NOUN
taxlaw-9795	314	62	’s	’s	PART
taxlaw-9795	314	63	intended	intend	VERB
taxlaw-9795	314	64	tax	tax	NOUN
taxlaw-9795	314	65	outcome	outcome	NOUN
taxlaw-9795	314	66	is	be	AUX
taxlaw-9795	314	67	unavailable	unavailable	ADJ
taxlaw-9795	314	68	,	,	PUNCT
taxlaw-9795	314	69	and	and	CCONJ
taxlaw-9795	314	70	a	a	DET
taxlaw-9795	314	71	protective	protective	ADJ
taxlaw-9795	314	72	tax	tax	NOUN
taxlaw-9795	314	73	election	election	NOUN
taxlaw-9795	314	74	is	be	AUX
taxlaw-9795	314	75	not	not	PART
taxlaw-9795	314	76	in	in	ADP
taxlaw-9795	314	77	place	place	NOUN
taxlaw-9795	314	78	neither	neither	CCONJ
taxlaw-9795	314	79	is	be	AUX
taxlaw-9795	314	80	a	a	DET
taxlaw-9795	314	81	reit	reit	NOUN
taxlaw-9795	314	82	least	least	ADV
taxlaw-9795	314	83	favorable	favorable	ADJ
taxlaw-9795	314	84	tax	tax	NOUN
taxlaw-9795	314	85	outcome	outcome	NOUN
taxlaw-9795	314	86	the	the	DET
taxlaw-9795	314	87	practice	practice	NOUN
taxlaw-9795	314	88	of	of	ADP
taxlaw-9795	314	89	filing	file	VERB
taxlaw-9795	314	90	a	a	DET
taxlaw-9795	314	91	protective	protective	ADJ
taxlaw-9795	314	92	trs	trs	NOUN
taxlaw-9795	314	93	election	election	NOUN
taxlaw-9795	314	94	is	be	AUX
taxlaw-9795	314	95	not	not	PART
taxlaw-9795	314	96	explicitly	explicitly	ADV
taxlaw-9795	314	97	authorized	authorize	VERB
taxlaw-9795	314	98	.	.	PUNCT
taxlaw-9795	315	1	however	however	ADV
taxlaw-9795	315	2	,	,	PUNCT
taxlaw-9795	315	3	taxpayers	taxpayer	NOUN
taxlaw-9795	315	4	apparently	apparently	ADV
taxlaw-9795	315	5	operate	operate	VERB
taxlaw-9795	315	6	under	under	ADP
taxlaw-9795	315	7	the	the	DET
taxlaw-9795	315	8	assumption	assumption	NOUN
taxlaw-9795	315	9	that	that	SCONJ
taxlaw-9795	315	10	the	the	DET
taxlaw-9795	315	11	practice	practice	NOUN
taxlaw-9795	315	12	of	of	ADP
taxlaw-9795	315	13	filing	filing	NOUN
taxlaw-9795	315	14	protectively	protectively	ADV
taxlaw-9795	315	15	is	be	AUX
taxlaw-9795	315	16	effective	effective	ADJ
taxlaw-9795	315	17	because	because	SCONJ
taxlaw-9795	315	18	an	an	DET
taxlaw-9795	315	19	entity	entity	NOUN
taxlaw-9795	315	20	that	that	PRON
taxlaw-9795	315	21	is	be	AUX
taxlaw-9795	315	22	a	a	DET
taxlaw-9795	315	23	reit	reit	NOUN
taxlaw-9795	315	24	can	can	AUX
taxlaw-9795	315	25	not	not	PART
taxlaw-9795	315	26	be	be	AUX
taxlaw-9795	315	27	treated	treat	VERB
taxlaw-9795	315	28	as	as	ADP
taxlaw-9795	315	29	a	a	DET
taxlaw-9795	315	30	trs.74	trs.74	NOUN
taxlaw-9795	315	31	thus	thus	ADV
taxlaw-9795	315	32	,	,	PUNCT
taxlaw-9795	315	33	as	as	ADV
taxlaw-9795	315	34	long	long	ADV
taxlaw-9795	315	35	as	as	SCONJ
taxlaw-9795	315	36	the	the	DET
taxlaw-9795	315	37	subsidiary	subsidiary	NOUN
taxlaw-9795	315	38	reit	reit	PROPN
taxlaw-9795	315	39	meets	meet	VERB
taxlaw-9795	315	40	the	the	DET
taxlaw-9795	315	41	requirements	requirement	NOUN
taxlaw-9795	315	42	to	to	PART
taxlaw-9795	315	43	qualify	qualify	VERB
taxlaw-9795	315	44	as	as	ADP
taxlaw-9795	315	45	a	a	DET
taxlaw-9795	315	46	reit	reit	NOUN
taxlaw-9795	315	47	,	,	PUNCT
taxlaw-9795	315	48	the	the	DET
taxlaw-9795	315	49	trs	trs	PROPN
taxlaw-9795	315	50	election	election	NOUN
taxlaw-9795	315	51	would	would	AUX
taxlaw-9795	315	52	have	have	VERB
taxlaw-9795	315	53	no	no	DET
taxlaw-9795	315	54	effect	effect	NOUN
taxlaw-9795	315	55	.	.	PUNCT
taxlaw-9795	316	1	it	it	PRON
taxlaw-9795	316	2	would	would	AUX
taxlaw-9795	316	3	only	only	ADV
taxlaw-9795	316	4	kick	kick	VERB
taxlaw-9795	316	5	in	in	ADP
taxlaw-9795	316	6	if	if	SCONJ
taxlaw-9795	316	7	the	the	DET
taxlaw-9795	316	8	subsidiary	subsidiary	NOUN
taxlaw-9795	316	9	reit	reit	PROPN
taxlaw-9795	316	10	failed	fail	VERB
taxlaw-9795	316	11	to	to	PART
taxlaw-9795	316	12	qualify	qualify	VERB
taxlaw-9795	316	13	as	as	ADP
taxlaw-9795	316	14	a	a	DET
taxlaw-9795	316	15	reit	reit	NOUN
taxlaw-9795	316	16	,	,	PUNCT
taxlaw-9795	316	17	and	and	CCONJ
taxlaw-9795	316	18	,	,	PUNCT
taxlaw-9795	316	19	in	in	ADP
taxlaw-9795	316	20	that	that	DET
taxlaw-9795	316	21	event	event	NOUN
taxlaw-9795	316	22	,	,	PUNCT
taxlaw-9795	316	23	the	the	DET
taxlaw-9795	316	24	election	election	NOUN
taxlaw-9795	316	25	would	would	AUX
taxlaw-9795	316	26	cause	cause	VERB
taxlaw-9795	316	27	the	the	DET
taxlaw-9795	316	28	subsidiary	subsidiary	ADJ
taxlaw-9795	316	29	reit	reit	PROPN
taxlaw-9795	316	30	to	to	PART
taxlaw-9795	316	31	be	be	AUX
taxlaw-9795	316	32	a	a	DET
taxlaw-9795	316	33	trs	trs	NOUN
taxlaw-9795	316	34	and	and	CCONJ
taxlaw-9795	316	35	protect	protect	VERB
taxlaw-9795	316	36	the	the	DET
taxlaw-9795	316	37	parent	parent	NOUN
taxlaw-9795	316	38	reit	reit	NOUN
taxlaw-9795	316	39	from	from	ADP
taxlaw-9795	316	40	running	run	VERB
taxlaw-9795	316	41	afoul	afoul	ADV
taxlaw-9795	316	42	of	of	ADP
taxlaw-9795	316	43	the	the	DET
taxlaw-9795	316	44	10	10	NUM
taxlaw-9795	316	45	%	%	NOUN
taxlaw-9795	316	46	restriction	restriction	NOUN
taxlaw-9795	316	47	.	.	PUNCT
taxlaw-9795	317	1	d.	d.	PROPN
taxlaw-9795	317	2	example	example	NOUN
taxlaw-9795	317	3	of	of	ADP
taxlaw-9795	317	4	favorable	favorable	ADJ
taxlaw-9795	317	5	fallback	fallback	NOUN
taxlaw-9795	317	6	tax	tax	NOUN
taxlaw-9795	317	7	election	election	NOUN
taxlaw-9795	317	8	that	that	PRON
taxlaw-9795	317	9	is	be	AUX
taxlaw-9795	317	10	(	(	PUNCT
taxlaw-9795	317	11	in	in	ADP
taxlaw-9795	317	12	a	a	DET
taxlaw-9795	317	13	sense	sense	NOUN
taxlaw-9795	317	14	)	)	PUNCT
taxlaw-9795	317	15	not	not	PART
taxlaw-9795	317	16	allowed	allow	VERB
taxlaw-9795	317	17	–	–	PUNCT
taxlaw-9795	317	18	section	section	NOUN
taxlaw-9795	317	19	6015(c	6015(c	NOUN
taxlaw-9795	317	20	)	)	PUNCT
taxlaw-9795	317	21	election	election	NOUN
taxlaw-9795	317	22	after	after	ADP
taxlaw-9795	317	23	filing	file	VERB
taxlaw-9795	317	24	a	a	DET
taxlaw-9795	317	25	joint	joint	ADJ
taxlaw-9795	317	26	return	return	NOUN
taxlaw-9795	317	27	,	,	PUNCT
taxlaw-9795	317	28	imagine	imagine	VERB
taxlaw-9795	317	29	a	a	DET
taxlaw-9795	317	30	couple	couple	NOUN
taxlaw-9795	317	31	divorces	divorce	NOUN
taxlaw-9795	317	32	or	or	CCONJ
taxlaw-9795	317	33	legally	legally	ADV
taxlaw-9795	317	34	separates	separate	VERB
taxlaw-9795	317	35	.	.	PUNCT
taxlaw-9795	318	1	subject	subject	ADJ
taxlaw-9795	318	2	to	to	ADP
taxlaw-9795	318	3	some	some	DET
taxlaw-9795	318	4	exceptions	exception	NOUN
taxlaw-9795	318	5	,	,	PUNCT
taxlaw-9795	318	6	a	a	DET
taxlaw-9795	318	7	member	member	NOUN
taxlaw-9795	318	8	of	of	ADP
taxlaw-9795	318	9	the	the	DET
taxlaw-9795	318	10	couple	couple	NOUN
taxlaw-9795	318	11	might	might	AUX
taxlaw-9795	318	12	file	file	VERB
taxlaw-9795	318	13	an	an	DET
taxlaw-9795	318	14	election	election	NOUN
taxlaw-9795	318	15	under	under	ADP
taxlaw-9795	318	16	internal	internal	ADJ
taxlaw-9795	318	17	revenue	revenue	NOUN
taxlaw-9795	318	18	code	code	NOUN
taxlaw-9795	318	19	section	section	NOUN
taxlaw-9795	318	20	6015(c).75	6015(c).75	NUM
taxlaw-9795	318	21	by	by	ADP
taxlaw-9795	318	22	making	make	VERB
taxlaw-9795	318	23	such	such	DET
taxlaw-9795	318	24	an	an	DET
taxlaw-9795	318	25	election	election	NOUN
taxlaw-9795	318	26	,	,	PUNCT
taxlaw-9795	318	27	an	an	DET
taxlaw-9795	318	28	individual	individual	NOUN
taxlaw-9795	318	29	will	will	AUX
taxlaw-9795	318	30	be	be	AUX
taxlaw-9795	318	31	liable	liable	ADJ
taxlaw-9795	318	32	only	only	ADV
taxlaw-9795	318	33	for	for	ADP
taxlaw-9795	318	34	the	the	DET
taxlaw-9795	318	35	part	part	NOUN
taxlaw-9795	318	36	of	of	ADP
taxlaw-9795	318	37	any	any	DET
taxlaw-9795	318	38	deficiency	deficiency	NOUN
taxlaw-9795	318	39	assessed	assess	VERB
taxlaw-9795	318	40	by	by	ADP
taxlaw-9795	318	41	the	the	DET
taxlaw-9795	318	42	irs	irs	PROPN
taxlaw-9795	318	43	with	with	ADP
taxlaw-9795	318	44	respect	respect	NOUN
taxlaw-9795	318	45	to	to	ADP
taxlaw-9795	318	46	the	the	DET
taxlaw-9795	318	47	joint	joint	ADJ
taxlaw-9795	318	48	return	return	NOUN
taxlaw-9795	318	49	that	that	PRON
taxlaw-9795	318	50	is	be	AUX
taxlaw-9795	318	51	“	"	PUNCT
taxlaw-9795	318	52	properly	properly	ADV
taxlaw-9795	318	53	allocable	allocable	ADJ
taxlaw-9795	318	54	”	"	PUNCT
taxlaw-9795	318	55	to	to	ADP
taxlaw-9795	318	56	that	that	DET
taxlaw-9795	318	57	individual.76	individual.76	NOUN
taxlaw-9795	318	58	74	74	NUM
taxlaw-9795	318	59	i.r.c	i.r.c	NOUN
taxlaw-9795	318	60	.	.	PUNCT
taxlaw-9795	319	1	§	§	PROPN
taxlaw-9795	319	2	856(l)(1	856(l)(1	NUM
taxlaw-9795	319	3	)	)	PUNCT
taxlaw-9795	319	4	.	.	PUNCT
taxlaw-9795	320	1	see	see	VERB
taxlaw-9795	320	2	,	,	PUNCT
taxlaw-9795	320	3	e.g.	e.g.	ADV
taxlaw-9795	320	4	,	,	PUNCT
taxlaw-9795	320	5	bna	bna	PROPN
taxlaw-9795	320	6	tax	tax	NOUN
taxlaw-9795	320	7	management	management	NOUN
taxlaw-9795	320	8	portfolio	portfolio	NOUN
taxlaw-9795	320	9	742	742	NUM
taxlaw-9795	320	10	-	-	PUNCT
taxlaw-9795	320	11	4th	4th	ADJ
taxlaw-9795	320	12	:	:	PUNCT
taxlaw-9795	320	13	real	real	ADJ
taxlaw-9795	320	14	estate	estate	NOUN
taxlaw-9795	320	15	investment	investment	NOUN
taxlaw-9795	320	16	trusts	trust	NOUN
taxlaw-9795	320	17	,	,	PUNCT
taxlaw-9795	320	18	detailed	detailed	ADJ
taxlaw-9795	320	19	analysis	analysis	NOUN
taxlaw-9795	320	20	,	,	PUNCT
taxlaw-9795	320	21	f.	f.	PROPN
taxlaw-9795	320	22	taxable	taxable	ADJ
taxlaw-9795	320	23	reit	reit	NOUN
taxlaw-9795	320	24	subsidiaries	subsidiary	NOUN
taxlaw-9795	320	25	(	(	PUNCT
taxlaw-9795	320	26	“	"	PUNCT
taxlaw-9795	320	27	note	note	VERB
taxlaw-9795	320	28	that	that	SCONJ
taxlaw-9795	320	29	a	a	DET
taxlaw-9795	320	30	new	new	ADJ
taxlaw-9795	320	31	protective	protective	ADJ
taxlaw-9795	320	32	election	election	NOUN
taxlaw-9795	320	33	must	must	AUX
taxlaw-9795	320	34	be	be	AUX
taxlaw-9795	320	35	filed	file	VERB
taxlaw-9795	320	36	each	each	DET
taxlaw-9795	320	37	year	year	NOUN
taxlaw-9795	320	38	:	:	PUNCT
taxlaw-9795	320	39	a	a	DET
taxlaw-9795	320	40	valid	valid	ADJ
taxlaw-9795	320	41	trs	trs	PROPN
taxlaw-9795	320	42	election	election	NOUN
taxlaw-9795	320	43	requires	require	VERB
taxlaw-9795	320	44	that	that	SCONJ
taxlaw-9795	320	45	the	the	DET
taxlaw-9795	320	46	reit	reit	NOUN
taxlaw-9795	320	47	making	make	VERB
taxlaw-9795	320	48	it	it	PRON
taxlaw-9795	320	49	is	be	AUX
taxlaw-9795	320	50	a	a	DET
taxlaw-9795	320	51	reit	reit	NOUN
taxlaw-9795	320	52	,	,	PUNCT
taxlaw-9795	320	53	and	and	CCONJ
taxlaw-9795	320	54	the	the	DET
taxlaw-9795	320	55	trs	trs	NOUN
taxlaw-9795	320	56	making	make	VERB
taxlaw-9795	320	57	it	it	PRON
taxlaw-9795	320	58	is	be	AUX
taxlaw-9795	320	59	a	a	DET
taxlaw-9795	320	60	trs	trs	NOUN
taxlaw-9795	320	61	;	;	PUNCT
taxlaw-9795	320	62	and	and	CCONJ
taxlaw-9795	320	63	if	if	SCONJ
taxlaw-9795	320	64	the	the	DET
taxlaw-9795	320	65	subsidiary	subsidiary	NOUN
taxlaw-9795	320	66	reit	reit	PROPN
taxlaw-9795	320	67	qualifies	qualify	VERB
taxlaw-9795	320	68	as	as	ADP
taxlaw-9795	320	69	a	a	DET
taxlaw-9795	320	70	reit	reit	NOUN
taxlaw-9795	320	71	throughout	throughout	ADP
taxlaw-9795	320	72	a	a	DET
taxlaw-9795	320	73	year	year	NOUN
taxlaw-9795	320	74	,	,	PUNCT
taxlaw-9795	320	75	the	the	DET
taxlaw-9795	320	76	election	election	NOUN
taxlaw-9795	320	77	for	for	ADP
taxlaw-9795	320	78	that	that	DET
taxlaw-9795	320	79	year	year	NOUN
taxlaw-9795	320	80	will	will	AUX
taxlaw-9795	320	81	be	be	AUX
taxlaw-9795	320	82	invalid	invalid	ADJ
taxlaw-9795	320	83	.	.	PUNCT
taxlaw-9795	321	1	there	there	PRON
taxlaw-9795	321	2	is	be	VERB
taxlaw-9795	321	3	no	no	DET
taxlaw-9795	321	4	authority	authority	NOUN
taxlaw-9795	321	5	that	that	PRON
taxlaw-9795	321	6	specifically	specifically	ADV
taxlaw-9795	321	7	allows	allow	VERB
taxlaw-9795	321	8	for	for	ADP
taxlaw-9795	321	9	a	a	DET
taxlaw-9795	321	10	protective	protective	ADJ
taxlaw-9795	321	11	trs	trs	PROPN
taxlaw-9795	321	12	election	election	NOUN
taxlaw-9795	321	13	;	;	PUNCT
taxlaw-9795	321	14	however	however	ADV
taxlaw-9795	321	15	,	,	PUNCT
taxlaw-9795	321	16	if	if	SCONJ
taxlaw-9795	321	17	the	the	DET
taxlaw-9795	321	18	parent	parent	NOUN
taxlaw-9795	321	19	reit	reit	NOUN
taxlaw-9795	321	20	is	be	AUX
taxlaw-9795	321	21	a	a	DET
taxlaw-9795	321	22	reit	reit	NOUN
taxlaw-9795	321	23	for	for	ADP
taxlaw-9795	321	24	a	a	DET
taxlaw-9795	321	25	taxable	taxable	ADJ
taxlaw-9795	321	26	year	year	NOUN
taxlaw-9795	321	27	and	and	CCONJ
taxlaw-9795	321	28	a	a	DET
taxlaw-9795	321	29	subsidiary	subsidiary	ADJ
taxlaw-9795	321	30	reit	reit	NOUN
taxlaw-9795	321	31	turns	turn	VERB
taxlaw-9795	321	32	out	out	ADP
taxlaw-9795	321	33	not	not	PART
taxlaw-9795	321	34	to	to	PART
taxlaw-9795	321	35	be	be	AUX
taxlaw-9795	321	36	a	a	DET
taxlaw-9795	321	37	reit	reit	NOUN
taxlaw-9795	321	38	for	for	ADP
taxlaw-9795	321	39	that	that	DET
taxlaw-9795	321	40	year	year	NOUN
taxlaw-9795	321	41	,	,	PUNCT
taxlaw-9795	321	42	the	the	DET
taxlaw-9795	321	43	situation	situation	NOUN
taxlaw-9795	321	44	will	will	AUX
taxlaw-9795	321	45	meet	meet	VERB
taxlaw-9795	321	46	the	the	DET
taxlaw-9795	321	47	requirements	requirement	NOUN
taxlaw-9795	321	48	for	for	ADP
taxlaw-9795	321	49	a	a	DET
taxlaw-9795	321	50	trs	trs	PROPN
taxlaw-9795	321	51	election	election	NOUN
taxlaw-9795	321	52	.	.	PUNCT
taxlaw-9795	321	53	”	"	PUNCT
taxlaw-9795	322	1	)	)	PUNCT
taxlaw-9795	322	2	75	75	NUM
taxlaw-9795	322	3	such	such	DET
taxlaw-9795	322	4	an	an	DET
taxlaw-9795	322	5	election	election	NOUN
taxlaw-9795	322	6	will	will	AUX
taxlaw-9795	322	7	not	not	PART
taxlaw-9795	322	8	be	be	AUX
taxlaw-9795	322	9	valid	valid	ADJ
taxlaw-9795	322	10	,	,	PUNCT
taxlaw-9795	322	11	for	for	ADP
taxlaw-9795	322	12	instance	instance	NOUN
taxlaw-9795	322	13	,	,	PUNCT
taxlaw-9795	322	14	if	if	SCONJ
taxlaw-9795	322	15	assets	asset	NOUN
taxlaw-9795	322	16	were	be	AUX
taxlaw-9795	322	17	transferred	transfer	VERB
taxlaw-9795	322	18	between	between	ADP
taxlaw-9795	322	19	the	the	DET
taxlaw-9795	322	20	individuals	individual	NOUN
taxlaw-9795	322	21	who	who	PRON
taxlaw-9795	322	22	filed	file	VERB
taxlaw-9795	322	23	the	the	DET
taxlaw-9795	322	24	joint	joint	ADJ
taxlaw-9795	322	25	return	return	NOUN
taxlaw-9795	322	26	as	as	ADP
taxlaw-9795	322	27	part	part	NOUN
taxlaw-9795	322	28	of	of	ADP
taxlaw-9795	322	29	a	a	DET
taxlaw-9795	322	30	fraudulent	fraudulent	ADJ
taxlaw-9795	322	31	scheme	scheme	NOUN
taxlaw-9795	322	32	.	.	PUNCT
taxlaw-9795	323	1	i.r.c	i.r.c	NOUN
taxlaw-9795	323	2	.	.	PUNCT
taxlaw-9795	324	1	§	§	PROPN
taxlaw-9795	324	2	6015(c)(3)(a)(ii	6015(c)(3)(a)(ii	NUM
taxlaw-9795	324	3	)	)	PUNCT
taxlaw-9795	324	4	.	.	PUNCT
taxlaw-9795	325	1	also	also	ADV
taxlaw-9795	325	2	,	,	PUNCT
taxlaw-9795	325	3	if	if	SCONJ
taxlaw-9795	325	4	the	the	DET
taxlaw-9795	325	5	individual	individual	NOUN
taxlaw-9795	325	6	had	have	VERB
taxlaw-9795	325	7	actual	actual	ADJ
taxlaw-9795	325	8	knowledge	knowledge	NOUN
taxlaw-9795	325	9	of	of	ADP
taxlaw-9795	325	10	the	the	DET
taxlaw-9795	325	11	deficiency	deficiency	NOUN
taxlaw-9795	325	12	,	,	PUNCT
taxlaw-9795	325	13	or	or	CCONJ
taxlaw-9795	325	14	any	any	DET
taxlaw-9795	325	15	portion	portion	NOUN
taxlaw-9795	325	16	of	of	ADP
taxlaw-9795	325	17	the	the	DET
taxlaw-9795	325	18	deficiency	deficiency	NOUN
taxlaw-9795	325	19	,	,	PUNCT
taxlaw-9795	325	20	at	at	ADP
taxlaw-9795	325	21	the	the	DET
taxlaw-9795	325	22	time	time	NOUN
taxlaw-9795	325	23	they	they	PRON
taxlaw-9795	325	24	signed	sign	VERB
taxlaw-9795	325	25	the	the	DET
taxlaw-9795	325	26	joint	joint	ADJ
taxlaw-9795	325	27	return	return	NOUN
taxlaw-9795	325	28	,	,	PUNCT
taxlaw-9795	325	29	other	other	ADJ
taxlaw-9795	325	30	rules	rule	NOUN
taxlaw-9795	325	31	apply	apply	VERB
taxlaw-9795	325	32	.	.	PUNCT
taxlaw-9795	326	1	i.r.c	i.r.c	NOUN
taxlaw-9795	326	2	.	.	PUNCT
taxlaw-9795	327	1	§	§	PROPN
taxlaw-9795	327	2	6015(c)(3)(c	6015(c)(3)(c	NUM
taxlaw-9795	327	3	)	)	PUNCT
taxlaw-9795	327	4	.	.	PUNCT
taxlaw-9795	328	1	76	76	NUM
taxlaw-9795	328	2	i.r.c	i.r.c	NOUN
taxlaw-9795	328	3	.	.	PUNCT
taxlaw-9795	329	1	§	§	PROPN
taxlaw-9795	329	2	§	§	PROPN
taxlaw-9795	329	3	6015(c)(1)-(3	6015(c)(1)-(3	NUM
taxlaw-9795	329	4	)	)	PUNCT
taxlaw-9795	329	5	.	.	PUNCT
taxlaw-9795	330	1	for	for	ADP
taxlaw-9795	330	2	rules	rule	NOUN
taxlaw-9795	330	3	governing	govern	VERB
taxlaw-9795	330	4	what	what	DET
taxlaw-9795	330	5	portion	portion	NOUN
taxlaw-9795	330	6	of	of	ADP
taxlaw-9795	330	7	a	a	DET
taxlaw-9795	330	8	deficiency	deficiency	NOUN
taxlaw-9795	330	9	is	be	AUX
taxlaw-9795	330	10	properly	properly	ADV
taxlaw-9795	330	11	allocable	allocable	ADJ
taxlaw-9795	330	12	to	to	ADP
taxlaw-9795	330	13	an	an	DET
taxlaw-9795	330	14	individual	individual	NOUN
taxlaw-9795	330	15	,	,	PUNCT
taxlaw-9795	330	16	see	see	VERB
taxlaw-9795	330	17	i.r.c	i.r.c	NOUN
taxlaw-9795	330	18	.	.	PUNCT
taxlaw-9795	331	1	§	§	PROPN
taxlaw-9795	331	2	6015(d	6015(d	NUM
taxlaw-9795	331	3	)	)	PUNCT
taxlaw-9795	331	4	.	.	PUNCT
taxlaw-9795	332	1	2022	2022	NUM
taxlaw-9795	332	2	]	]	PUNCT
taxlaw-9795	332	3	protective	protective	ADJ
taxlaw-9795	332	4	tax	tax	NOUN
taxlaw-9795	332	5	elections	election	NOUN
taxlaw-9795	332	6	93	93	NUM
taxlaw-9795	332	7	when	when	SCONJ
taxlaw-9795	332	8	section	section	NOUN
taxlaw-9795	332	9	6015	6015	NUM
taxlaw-9795	332	10	was	be	AUX
taxlaw-9795	332	11	initially	initially	ADV
taxlaw-9795	332	12	enacted	enact	VERB
taxlaw-9795	332	13	,	,	PUNCT
taxlaw-9795	332	14	nothing	nothing	PRON
taxlaw-9795	332	15	in	in	ADP
taxlaw-9795	332	16	the	the	DET
taxlaw-9795	332	17	statute	statute	NOUN
taxlaw-9795	332	18	precluded	preclude	VERB
taxlaw-9795	332	19	taxpayers	taxpayer	NOUN
taxlaw-9795	332	20	from	from	ADP
taxlaw-9795	332	21	filing	file	VERB
taxlaw-9795	332	22	such	such	DET
taxlaw-9795	332	23	an	an	DET
taxlaw-9795	332	24	election	election	NOUN
taxlaw-9795	332	25	as	as	ADV
taxlaw-9795	332	26	soon	soon	ADV
taxlaw-9795	332	27	as	as	SCONJ
taxlaw-9795	332	28	they	they	PRON
taxlaw-9795	332	29	were	be	AUX
taxlaw-9795	332	30	divorced	divorce	VERB
taxlaw-9795	332	31	.	.	PUNCT
taxlaw-9795	333	1	as	as	ADP
taxlaw-9795	333	2	a	a	DET
taxlaw-9795	333	3	result	result	NOUN
taxlaw-9795	333	4	,	,	PUNCT
taxlaw-9795	333	5	many	many	ADJ
taxlaw-9795	333	6	taxpayers	taxpayer	NOUN
taxlaw-9795	333	7	filed	file	VERB
taxlaw-9795	333	8	protective	protective	ADJ
taxlaw-9795	333	9	elections	election	NOUN
taxlaw-9795	333	10	when	when	SCONJ
taxlaw-9795	333	11	their	their	PRON
taxlaw-9795	333	12	divorce	divorce	NOUN
taxlaw-9795	333	13	cases	case	NOUN
taxlaw-9795	333	14	were	be	AUX
taxlaw-9795	333	15	finalized	finalize	VERB
taxlaw-9795	333	16	to	to	PART
taxlaw-9795	333	17	opt	opt	VERB
taxlaw-9795	333	18	for	for	ADP
taxlaw-9795	333	19	the	the	DET
taxlaw-9795	333	20	treatment	treatment	NOUN
taxlaw-9795	333	21	provided	provide	VERB
taxlaw-9795	333	22	by	by	ADP
taxlaw-9795	333	23	section	section	NOUN
taxlaw-9795	333	24	6015(c	6015(c	NOUN
taxlaw-9795	333	25	)	)	PUNCT
taxlaw-9795	333	26	in	in	ADP
taxlaw-9795	333	27	the	the	DET
taxlaw-9795	333	28	event	event	NOUN
taxlaw-9795	333	29	that	that	PRON
taxlaw-9795	333	30	the	the	DET
taxlaw-9795	333	31	irs	irs	PROPN
taxlaw-9795	333	32	assessed	assess	VERB
taxlaw-9795	333	33	a	a	DET
taxlaw-9795	333	34	deficiency	deficiency	NOUN
taxlaw-9795	333	35	with	with	ADP
taxlaw-9795	333	36	respect	respect	NOUN
taxlaw-9795	333	37	to	to	ADP
taxlaw-9795	333	38	a	a	DET
taxlaw-9795	333	39	previously	previously	ADV
taxlaw-9795	333	40	filed	file	VERB
taxlaw-9795	333	41	joint	joint	ADJ
taxlaw-9795	333	42	return	return	NOUN
taxlaw-9795	333	43	.	.	PUNCT
taxlaw-9795	334	1	as	as	SCONJ
taxlaw-9795	334	2	other	other	ADJ
taxlaw-9795	334	3	scholars	scholar	NOUN
taxlaw-9795	334	4	have	have	AUX
taxlaw-9795	334	5	noted	note	VERB
taxlaw-9795	334	6	,	,	PUNCT
taxlaw-9795	334	7	the	the	DET
taxlaw-9795	334	8	irs	irs	PROPN
taxlaw-9795	334	9	was	be	AUX
taxlaw-9795	334	10	“	"	PUNCT
taxlaw-9795	334	11	deluged	deluge	VERB
taxlaw-9795	334	12	”	"	PUNCT
taxlaw-9795	334	13	with	with	ADP
taxlaw-9795	334	14	such	such	ADJ
taxlaw-9795	334	15	protective	protective	ADJ
taxlaw-9795	334	16	elections77	elections77	NOUN
taxlaw-9795	334	17	and	and	CCONJ
taxlaw-9795	334	18	asked	ask	VERB
taxlaw-9795	334	19	congress	congress	PROPN
taxlaw-9795	334	20	for	for	ADP
taxlaw-9795	334	21	assistance	assistance	NOUN
taxlaw-9795	334	22	to	to	PART
taxlaw-9795	334	23	limit	limit	VERB
taxlaw-9795	334	24	its	its	PRON
taxlaw-9795	334	25	administrative	administrative	ADJ
taxlaw-9795	334	26	burden.78	burden.78	PROPN
taxlaw-9795	334	27	in	in	ADP
taxlaw-9795	334	28	response	response	NOUN
taxlaw-9795	334	29	,	,	PUNCT
taxlaw-9795	334	30	in	in	ADP
taxlaw-9795	334	31	2000	2000	NUM
taxlaw-9795	334	32	,	,	PUNCT
taxlaw-9795	334	33	congress	congress	PROPN
taxlaw-9795	334	34	amended	amend	VERB
taxlaw-9795	334	35	the	the	DET
taxlaw-9795	334	36	statute	statute	NOUN
taxlaw-9795	334	37	to	to	PART
taxlaw-9795	334	38	provide	provide	VERB
taxlaw-9795	334	39	that	that	SCONJ
taxlaw-9795	334	40	a	a	DET
taxlaw-9795	334	41	section	section	NOUN
taxlaw-9795	334	42	6015(c	6015(c	NOUN
taxlaw-9795	334	43	)	)	PUNCT
taxlaw-9795	334	44	election	election	NOUN
taxlaw-9795	334	45	can	can	AUX
taxlaw-9795	334	46	not	not	PART
taxlaw-9795	334	47	be	be	AUX
taxlaw-9795	334	48	filed	file	VERB
taxlaw-9795	334	49	with	with	ADP
taxlaw-9795	334	50	respect	respect	NOUN
taxlaw-9795	334	51	to	to	ADP
taxlaw-9795	334	52	a	a	DET
taxlaw-9795	334	53	return	return	NOUN
taxlaw-9795	334	54	until	until	SCONJ
taxlaw-9795	334	55	after	after	SCONJ
taxlaw-9795	334	56	the	the	DET
taxlaw-9795	334	57	irs	irs	PROPN
taxlaw-9795	334	58	asserts	assert	VERB
taxlaw-9795	334	59	a	a	DET
taxlaw-9795	334	60	deficiency	deficiency	NOUN
taxlaw-9795	334	61	affecting	affect	VERB
taxlaw-9795	334	62	the	the	DET
taxlaw-9795	334	63	return.79	return.79	NOUN
taxlaw-9795	334	64	the	the	DET
taxlaw-9795	334	65	previous	previous	ADJ
taxlaw-9795	334	66	practice	practice	NOUN
taxlaw-9795	334	67	of	of	ADP
taxlaw-9795	334	68	filing	file	VERB
taxlaw-9795	334	69	elections	election	NOUN
taxlaw-9795	334	70	at	at	ADP
taxlaw-9795	334	71	the	the	DET
taxlaw-9795	334	72	time	time	NOUN
taxlaw-9795	334	73	of	of	ADP
taxlaw-9795	334	74	divorce	divorce	NOUN
taxlaw-9795	334	75	could	could	AUX
taxlaw-9795	334	76	be	be	AUX
taxlaw-9795	334	77	framed	frame	VERB
taxlaw-9795	334	78	as	as	ADP
taxlaw-9795	334	79	an	an	DET
taxlaw-9795	334	80	example	example	NOUN
taxlaw-9795	334	81	of	of	ADP
taxlaw-9795	334	82	a	a	DET
taxlaw-9795	334	83	favorable	favorable	ADJ
taxlaw-9795	334	84	fallback	fallback	NOUN
taxlaw-9795	334	85	protective	protective	ADJ
taxlaw-9795	334	86	tax	tax	NOUN
taxlaw-9795	334	87	election	election	NOUN
taxlaw-9795	334	88	.	.	PUNCT
taxlaw-9795	335	1	the	the	DET
taxlaw-9795	335	2	election	election	NOUN
taxlaw-9795	335	3	does	do	AUX
taxlaw-9795	335	4	not	not	PART
taxlaw-9795	335	5	affect	affect	VERB
taxlaw-9795	335	6	tax	tax	NOUN
taxlaw-9795	335	7	consequences	consequence	NOUN
taxlaw-9795	335	8	unless	unless	SCONJ
taxlaw-9795	335	9	the	the	DET
taxlaw-9795	335	10	irs	irs	PROPN
taxlaw-9795	335	11	assesses	assess	VERB
taxlaw-9795	335	12	a	a	DET
taxlaw-9795	335	13	deficiency	deficiency	NOUN
taxlaw-9795	335	14	.	.	PUNCT
taxlaw-9795	336	1	if	if	SCONJ
taxlaw-9795	336	2	the	the	DET
taxlaw-9795	336	3	irs	irs	PROPN
taxlaw-9795	336	4	does	do	AUX
taxlaw-9795	336	5	assess	assess	VERB
taxlaw-9795	336	6	a	a	DET
taxlaw-9795	336	7	deficiency	deficiency	NOUN
taxlaw-9795	336	8	,	,	PUNCT
taxlaw-9795	336	9	the	the	DET
taxlaw-9795	336	10	election	election	NOUN
taxlaw-9795	336	11	affects	affect	VERB
taxlaw-9795	336	12	the	the	DET
taxlaw-9795	336	13	taxpayer	taxpayer	NOUN
taxlaw-9795	336	14	’s	’s	PART
taxlaw-9795	336	15	liability	liability	NOUN
taxlaw-9795	336	16	.	.	PUNCT
taxlaw-9795	337	1	finally	finally	ADV
taxlaw-9795	337	2	,	,	PUNCT
taxlaw-9795	337	3	while	while	SCONJ
taxlaw-9795	337	4	the	the	DET
taxlaw-9795	337	5	statutory	statutory	ADJ
taxlaw-9795	337	6	change	change	NOUN
taxlaw-9795	337	7	made	make	VERB
taxlaw-9795	337	8	in	in	ADP
taxlaw-9795	337	9	2000	2000	NUM
taxlaw-9795	337	10	ends	end	VERB
taxlaw-9795	337	11	the	the	DET
taxlaw-9795	337	12	practice	practice	NOUN
taxlaw-9795	337	13	of	of	ADP
taxlaw-9795	337	14	filing	file	VERB
taxlaw-9795	337	15	the	the	DET
taxlaw-9795	337	16	election	election	NOUN
taxlaw-9795	337	17	on	on	ADP
taxlaw-9795	337	18	a	a	DET
taxlaw-9795	337	19	protective	protective	ADJ
taxlaw-9795	337	20	basis	basis	NOUN
taxlaw-9795	337	21	,	,	PUNCT
taxlaw-9795	337	22	the	the	DET
taxlaw-9795	337	23	election	election	NOUN
taxlaw-9795	337	24	can	can	AUX
taxlaw-9795	337	25	be	be	AUX
taxlaw-9795	337	26	filed	file	VERB
taxlaw-9795	337	27	any	any	DET
taxlaw-9795	337	28	time	time	NOUN
taxlaw-9795	337	29	between	between	ADP
taxlaw-9795	337	30	when	when	SCONJ
taxlaw-9795	337	31	the	the	DET
taxlaw-9795	337	32	irs	irs	PROPN
taxlaw-9795	337	33	assesses	assess	VERB
taxlaw-9795	337	34	a	a	DET
taxlaw-9795	337	35	deficiency	deficiency	NOUN
taxlaw-9795	337	36	and	and	CCONJ
taxlaw-9795	337	37	two	two	NUM
taxlaw-9795	337	38	years	year	NOUN
taxlaw-9795	337	39	after	after	SCONJ
taxlaw-9795	337	40	the	the	DET
taxlaw-9795	337	41	irs	irs	PROPN
taxlaw-9795	337	42	has	have	AUX
taxlaw-9795	337	43	begun	begin	VERB
taxlaw-9795	337	44	collection	collection	NOUN
taxlaw-9795	337	45	activities	activity	NOUN
taxlaw-9795	337	46	affecting	affect	VERB
taxlaw-9795	337	47	the	the	DET
taxlaw-9795	337	48	individual	individual	ADJ
taxlaw-9795	337	49	making	make	VERB
taxlaw-9795	337	50	the	the	DET
taxlaw-9795	337	51	election.80	election.80	NOUN
taxlaw-9795	337	52	given	give	VERB
taxlaw-9795	337	53	that	that	SCONJ
taxlaw-9795	337	54	the	the	DET
taxlaw-9795	337	55	time	time	NOUN
taxlaw-9795	337	56	of	of	ADP
taxlaw-9795	337	57	divorce	divorce	NOUN
taxlaw-9795	337	58	or	or	CCONJ
taxlaw-9795	337	59	legal	legal	ADJ
taxlaw-9795	337	60	separation	separation	NOUN
taxlaw-9795	337	61	is	be	AUX
taxlaw-9795	337	62	not	not	PART
taxlaw-9795	337	63	the	the	DET
taxlaw-9795	337	64	deadline	deadline	NOUN
taxlaw-9795	337	65	for	for	ADP
taxlaw-9795	337	66	filing	file	VERB
taxlaw-9795	337	67	the	the	DET
taxlaw-9795	337	68	election	election	NOUN
taxlaw-9795	337	69	,	,	PUNCT
taxlaw-9795	337	70	losing	lose	VERB
taxlaw-9795	337	71	the	the	DET
taxlaw-9795	337	72	ability	ability	NOUN
taxlaw-9795	337	73	to	to	PART
taxlaw-9795	337	74	make	make	VERB
taxlaw-9795	337	75	the	the	DET
taxlaw-9795	337	76	election	election	NOUN
taxlaw-9795	337	77	on	on	ADP
taxlaw-9795	337	78	a	a	DET
taxlaw-9795	337	79	protective	protective	ADJ
taxlaw-9795	337	80	basis	basis	NOUN
taxlaw-9795	337	81	is	be	AUX
taxlaw-9795	337	82	not	not	PART
taxlaw-9795	337	83	as	as	ADV
taxlaw-9795	337	84	consequential	consequential	ADJ
taxlaw-9795	337	85	as	as	SCONJ
taxlaw-9795	337	86	it	it	PRON
taxlaw-9795	337	87	would	would	AUX
taxlaw-9795	337	88	be	be	AUX
taxlaw-9795	337	89	if	if	SCONJ
taxlaw-9795	337	90	the	the	DET
taxlaw-9795	337	91	election	election	NOUN
taxlaw-9795	337	92	did	do	AUX
taxlaw-9795	337	93	have	have	VERB
taxlaw-9795	337	94	such	such	DET
taxlaw-9795	337	95	a	a	DET
taxlaw-9795	337	96	deadline.81	deadline.81	NOUN
taxlaw-9795	337	97	as	as	ADP
taxlaw-9795	337	98	a	a	DET
taxlaw-9795	337	99	useful	useful	ADJ
taxlaw-9795	337	100	point	point	NOUN
taxlaw-9795	337	101	of	of	ADP
taxlaw-9795	337	102	contrast	contrast	NOUN
taxlaw-9795	337	103	,	,	PUNCT
taxlaw-9795	337	104	recall	recall	VERB
taxlaw-9795	337	105	the	the	DET
taxlaw-9795	337	106	example	example	NOUN
taxlaw-9795	337	107	shown	show	VERB
taxlaw-9795	337	108	in	in	ADP
taxlaw-9795	337	109	table	table	NOUN
taxlaw-9795	337	110	2	2	NUM
taxlaw-9795	337	111	in	in	ADP
taxlaw-9795	337	112	part	part	NOUN
taxlaw-9795	337	113	i.c.1	i.c.1	NOUN
taxlaw-9795	337	114	involving	involve	VERB
taxlaw-9795	337	115	section	section	NOUN
taxlaw-9795	337	116	1237	1237	NUM
taxlaw-9795	337	117	.	.	PUNCT
taxlaw-9795	338	1	when	when	SCONJ
taxlaw-9795	338	2	tax	tax	NOUN
taxlaw-9795	338	3	law	law	NOUN
taxlaw-9795	338	4	permits	permit	VERB
taxlaw-9795	338	5	anne	anne	PROPN
taxlaw-9795	338	6	in	in	ADP
taxlaw-9795	338	7	that	that	DET
taxlaw-9795	338	8	hypothetical	hypothetical	ADJ
taxlaw-9795	338	9	to	to	PART
taxlaw-9795	338	10	file	file	VERB
taxlaw-9795	338	11	a	a	DET
taxlaw-9795	338	12	protective	protective	ADJ
taxlaw-9795	338	13	election	election	NOUN
taxlaw-9795	338	14	,	,	PUNCT
taxlaw-9795	338	15	she	she	PRON
taxlaw-9795	338	16	can	can	AUX
taxlaw-9795	338	17	initially	initially	ADV
taxlaw-9795	338	18	report	report	VERB
taxlaw-9795	338	19	$	$	SYM
taxlaw-9795	338	20	14,000	14,000	NUM
taxlaw-9795	338	21	in	in	ADP
taxlaw-9795	338	22	tax	tax	NOUN
taxlaw-9795	338	23	liability	liability	NOUN
taxlaw-9795	338	24	and	and	CCONJ
taxlaw-9795	338	25	preserve	preserve	VERB
taxlaw-9795	338	26	an	an	DET
taxlaw-9795	338	27	opportunity	opportunity	NOUN
taxlaw-9795	338	28	to	to	PART
taxlaw-9795	338	29	owe	owe	VERB
taxlaw-9795	338	30	$	$	SYM
taxlaw-9795	338	31	18,000	18,000	NUM
taxlaw-9795	338	32	in	in	ADP
taxlaw-9795	338	33	tax	tax	NOUN
taxlaw-9795	338	34	liability	liability	NOUN
taxlaw-9795	338	35	(	(	PUNCT
taxlaw-9795	338	36	rather	rather	ADV
taxlaw-9795	338	37	than	than	ADP
taxlaw-9795	338	38	$	$	SYM
taxlaw-9795	338	39	25,900	25,900	NUM
taxlaw-9795	338	40	)	)	PUNCT
taxlaw-9795	338	41	if	if	SCONJ
taxlaw-9795	338	42	the	the	DET
taxlaw-9795	338	43	irs	irs	PROPN
taxlaw-9795	338	44	later	later	ADV
taxlaw-9795	338	45	challenges	challenge	VERB
taxlaw-9795	338	46	her	her	PRON
taxlaw-9795	338	47	treatment	treatment	NOUN
taxlaw-9795	338	48	of	of	ADP
taxlaw-9795	338	49	the	the	DET
taxlaw-9795	338	50	property	property	NOUN
taxlaw-9795	338	51	as	as	ADP
taxlaw-9795	338	52	investment	investment	NOUN
taxlaw-9795	338	53	property	property	NOUN
taxlaw-9795	338	54	.	.	PUNCT
taxlaw-9795	339	1	if	if	SCONJ
taxlaw-9795	339	2	she	she	PRON
taxlaw-9795	339	3	were	be	AUX
taxlaw-9795	339	4	prohibited	prohibit	VERB
taxlaw-9795	339	5	from	from	ADP
taxlaw-9795	339	6	filing	file	VERB
taxlaw-9795	339	7	the	the	DET
taxlaw-9795	339	8	election	election	NOUN
taxlaw-9795	339	9	on	on	ADP
taxlaw-9795	339	10	a	a	DET
taxlaw-9795	339	11	protective	protective	ADJ
taxlaw-9795	339	12	basis	basis	NOUN
taxlaw-9795	339	13	but	but	CCONJ
taxlaw-9795	339	14	required	require	VERB
taxlaw-9795	339	15	to	to	PART
taxlaw-9795	339	16	make	make	VERB
taxlaw-9795	339	17	the	the	DET
taxlaw-9795	339	18	election	election	NOUN
taxlaw-9795	339	19	prior	prior	ADV
taxlaw-9795	339	20	to	to	ADP
taxlaw-9795	339	21	the	the	DET
taxlaw-9795	339	22	irs	irs	PROPN
taxlaw-9795	339	23	auditing	auditing	NOUN
taxlaw-9795	339	24	and	and	CCONJ
taxlaw-9795	339	25	potentially	potentially	ADV
taxlaw-9795	339	26	challenging	challenge	VERB
taxlaw-9795	339	27	her	her	PRON
taxlaw-9795	339	28	treatment	treatment	NOUN
taxlaw-9795	339	29	of	of	ADP
taxlaw-9795	339	30	the	the	DET
taxlaw-9795	339	31	property	property	NOUN
taxlaw-9795	339	32	as	as	ADP
taxlaw-9795	339	33	investment	investment	NOUN
taxlaw-9795	339	34	property	property	NOUN
taxlaw-9795	339	35	,	,	PUNCT
taxlaw-9795	339	36	then	then	ADV
taxlaw-9795	339	37	she	she	PRON
taxlaw-9795	339	38	would	would	AUX
taxlaw-9795	339	39	be	be	AUX
taxlaw-9795	339	40	forced	force	VERB
taxlaw-9795	339	41	to	to	ADP
taxlaw-9795	339	42	either	either	ADV
taxlaw-9795	339	43	:	:	PUNCT
taxlaw-9795	339	44	(	(	PUNCT
taxlaw-9795	339	45	1	1	X
taxlaw-9795	339	46	)	)	PUNCT
taxlaw-9795	339	47	not	not	PART
taxlaw-9795	339	48	make	make	VERB
taxlaw-9795	339	49	the	the	DET
taxlaw-9795	339	50	election	election	NOUN
taxlaw-9795	339	51	,	,	PUNCT
taxlaw-9795	339	52	report	report	VERB
taxlaw-9795	339	53	$	$	SYM
taxlaw-9795	339	54	14,000	14,000	NUM
taxlaw-9795	339	55	in	in	ADP
taxlaw-9795	339	56	tax	tax	NOUN
taxlaw-9795	339	57	liability	liability	NOUN
taxlaw-9795	339	58	,	,	PUNCT
taxlaw-9795	339	59	and	and	CCONJ
taxlaw-9795	339	60	risk	risk	VERB
taxlaw-9795	339	61	the	the	DET
taxlaw-9795	339	62	irs	irs	PROPN
taxlaw-9795	339	63	later	later	ADV
taxlaw-9795	339	64	asserting	assert	VERB
taxlaw-9795	339	65	that	that	SCONJ
taxlaw-9795	339	66	the	the	DET
taxlaw-9795	339	67	proper	proper	ADJ
taxlaw-9795	339	68	amount	amount	NOUN
taxlaw-9795	339	69	of	of	ADP
taxlaw-9795	339	70	tax	tax	NOUN
taxlaw-9795	339	71	liability	liability	NOUN
taxlaw-9795	339	72	is	be	AUX
taxlaw-9795	339	73	$	$	SYM
taxlaw-9795	339	74	25,900	25,900	NUM
taxlaw-9795	339	75	,	,	PUNCT
taxlaw-9795	339	76	or	or	CCONJ
taxlaw-9795	339	77	(	(	PUNCT
taxlaw-9795	339	78	2	2	X
taxlaw-9795	339	79	)	)	PUNCT
taxlaw-9795	339	80	make	make	VERB
taxlaw-9795	339	81	the	the	DET
taxlaw-9795	339	82	election	election	NOUN
taxlaw-9795	339	83	on	on	ADP
taxlaw-9795	339	84	a	a	DET
taxlaw-9795	339	85	non	non	ADJ
taxlaw-9795	339	86	-	-	ADJ
taxlaw-9795	339	87	protective	protective	ADJ
taxlaw-9795	339	88	basis	basis	NOUN
taxlaw-9795	339	89	and	and	CCONJ
taxlaw-9795	339	90	report	report	VERB
taxlaw-9795	339	91	$	$	SYM
taxlaw-9795	339	92	18,000	18,000	NUM
taxlaw-9795	339	93	in	in	ADP
taxlaw-9795	339	94	tax	tax	NOUN
taxlaw-9795	339	95	liability	liability	NOUN
taxlaw-9795	339	96	.	.	PUNCT
taxlaw-9795	340	1	by	by	ADP
taxlaw-9795	340	2	contrast	contrast	NOUN
taxlaw-9795	340	3	,	,	PUNCT
taxlaw-9795	340	4	if	if	SCONJ
taxlaw-9795	340	5	she	she	PRON
taxlaw-9795	340	6	was	be	AUX
taxlaw-9795	340	7	prohibited	prohibit	VERB
taxlaw-9795	340	8	from	from	ADP
taxlaw-9795	340	9	filing	file	VERB
taxlaw-9795	340	10	the	the	DET
taxlaw-9795	340	11	election	election	NOUN
taxlaw-9795	340	12	on	on	ADP
taxlaw-9795	340	13	a	a	DET
taxlaw-9795	340	14	protective	protective	ADJ
taxlaw-9795	340	15	77	77	NUM
taxlaw-9795	340	16	see	see	NOUN
taxlaw-9795	340	17	stephanie	stephanie	PROPN
taxlaw-9795	340	18	hunter	hunter	PROPN
taxlaw-9795	340	19	mcmahon	mcmahon	PROPN
taxlaw-9795	340	20	,	,	PUNCT
taxlaw-9795	340	21	an	an	DET
taxlaw-9795	340	22	empirical	empirical	ADJ
taxlaw-9795	340	23	study	study	NOUN
taxlaw-9795	340	24	of	of	ADP
taxlaw-9795	340	25	innocent	innocent	ADJ
taxlaw-9795	340	26	spouse	spouse	NOUN
taxlaw-9795	340	27	relief	relief	NOUN
taxlaw-9795	340	28	:	:	PUNCT
taxlaw-9795	340	29	do	do	AUX
taxlaw-9795	340	30	courts	court	NOUN
taxlaw-9795	340	31	implement	implement	VERB
taxlaw-9795	340	32	congress	congress	PROPN
taxlaw-9795	340	33	’s	’s	PART
taxlaw-9795	340	34	legislative	legislative	ADJ
taxlaw-9795	340	35	intent	intent	NOUN
taxlaw-9795	340	36	?	?	PUNCT
taxlaw-9795	341	1	12	12	NUM
taxlaw-9795	341	2	fla	fla	PROPN
taxlaw-9795	341	3	.	.	PUNCT
taxlaw-9795	342	1	tax	tax	PROPN
taxlaw-9795	342	2	rev	rev	PROPN
taxlaw-9795	342	3	.	.	PROPN
taxlaw-9795	343	1	629	629	NUM
taxlaw-9795	343	2	,	,	PUNCT
taxlaw-9795	343	3	687	687	NUM
taxlaw-9795	343	4	(	(	PUNCT
taxlaw-9795	343	5	2012	2012	NUM
taxlaw-9795	343	6	)	)	PUNCT
taxlaw-9795	343	7	.	.	PUNCT
taxlaw-9795	344	1	78	78	NUM
taxlaw-9795	344	2	robert	robert	PROPN
taxlaw-9795	344	3	s.	s.	PROPN
taxlaw-9795	344	4	steinberg	steinberg	PROPN
taxlaw-9795	344	5	,	,	PUNCT
taxlaw-9795	344	6	three	three	NUM
taxlaw-9795	344	7	at	at	ADP
taxlaw-9795	344	8	bats	bat	NOUN
taxlaw-9795	344	9	against	against	ADP
taxlaw-9795	344	10	joint	joint	ADJ
taxlaw-9795	344	11	and	and	CCONJ
taxlaw-9795	344	12	several	several	ADJ
taxlaw-9795	344	13	liability	liability	NOUN
taxlaw-9795	344	14	:	:	PUNCT
taxlaw-9795	344	15	(	(	PUNCT
taxlaw-9795	344	16	1	1	X
taxlaw-9795	344	17	)	)	PUNCT
taxlaw-9795	344	18	innocent	innocent	ADJ
taxlaw-9795	344	19	spouse	spouse	NOUN
taxlaw-9795	344	20	,	,	PUNCT
taxlaw-9795	344	21	(	(	PUNCT
taxlaw-9795	344	22	2	2	X
taxlaw-9795	344	23	)	)	PUNCT
taxlaw-9795	344	24	the	the	DET
taxlaw-9795	344	25	election	election	NOUN
taxlaw-9795	344	26	to	to	PART
taxlaw-9795	344	27	limit	limit	VERB
taxlaw-9795	344	28	liability	liability	NOUN
taxlaw-9795	344	29	and	and	CCONJ
taxlaw-9795	344	30	(	(	PUNCT
taxlaw-9795	344	31	3	3	NUM
taxlaw-9795	344	32	)	)	PUNCT
taxlaw-9795	344	33	equitable	equitable	ADJ
taxlaw-9795	344	34	relief	relief	NOUN
taxlaw-9795	344	35	:	:	PUNCT
taxlaw-9795	344	36	the	the	DET
taxlaw-9795	344	37	treasury	treasury	NOUN
taxlaw-9795	344	38	and	and	CCONJ
taxlaw-9795	344	39	courts	court	NOUN
taxlaw-9795	344	40	begin	begin	VERB
taxlaw-9795	344	41	to	to	PART
taxlaw-9795	344	42	interpret	interpret	VERB
taxlaw-9795	344	43	irc	irc	PROPN
taxlaw-9795	344	44	6015	6015	NUM
taxlaw-9795	344	45	after	after	ADP
taxlaw-9795	344	46	enactment	enactment	NOUN
taxlaw-9795	344	47	of	of	ADP
taxlaw-9795	344	48	the	the	DET
taxlaw-9795	344	49	irs	irs	PROPN
taxlaw-9795	344	50	restructuring	restructuring	NOUN
taxlaw-9795	344	51	and	and	CCONJ
taxlaw-9795	344	52	reform	reform	NOUN
taxlaw-9795	344	53	act	act	NOUN
taxlaw-9795	344	54	of	of	ADP
taxlaw-9795	344	55	1998	1998	NUM
taxlaw-9795	344	56	,	,	PUNCT
taxlaw-9795	344	57	17	17	NUM
taxlaw-9795	344	58	j.	j.	PROPN
taxlaw-9795	344	59	am	am	PROPN
taxlaw-9795	344	60	.	.	PUNCT
taxlaw-9795	345	1	acad	acad	PROPN
taxlaw-9795	345	2	.	.	PUNCT
taxlaw-9795	346	1	matrim	matrim	PROPN
taxlaw-9795	346	2	.	.	PUNCT
taxlaw-9795	346	3	law	law	NOUN
taxlaw-9795	346	4	.	.	PUNCT
taxlaw-9795	347	1	403	403	NUM
taxlaw-9795	347	2	,	,	PUNCT
taxlaw-9795	347	3	407	407	NUM
taxlaw-9795	347	4	(	(	PUNCT
taxlaw-9795	347	5	2001	2001	NUM
taxlaw-9795	347	6	)	)	PUNCT
taxlaw-9795	347	7	(	(	PUNCT
taxlaw-9795	347	8	“	"	PUNCT
taxlaw-9795	347	9	the	the	DET
taxlaw-9795	347	10	irs	irs	PROPN
taxlaw-9795	347	11	had	have	AUX
taxlaw-9795	347	12	been	be	AUX
taxlaw-9795	347	13	deluged	deluge	VERB
taxlaw-9795	347	14	with	with	ADP
taxlaw-9795	347	15	an	an	DET
taxlaw-9795	347	16	overwhelming	overwhelming	ADJ
taxlaw-9795	347	17	number	number	NOUN
taxlaw-9795	347	18	of	of	ADP
taxlaw-9795	347	19	prophylactic	prophylactic	ADJ
taxlaw-9795	347	20	elections	election	NOUN
taxlaw-9795	347	21	.	.	PUNCT
taxlaw-9795	348	1	…	…	PUNCT
taxlaw-9795	348	2	administratively	administratively	ADV
taxlaw-9795	348	3	,	,	PUNCT
taxlaw-9795	348	4	the	the	DET
taxlaw-9795	348	5	irs	irs	PROPN
taxlaw-9795	348	6	was	be	AUX
taxlaw-9795	348	7	ill	ill	ADV
taxlaw-9795	348	8	prepared	prepared	ADJ
taxlaw-9795	348	9	for	for	ADP
taxlaw-9795	348	10	the	the	DET
taxlaw-9795	348	11	onslaught	onslaught	NOUN
taxlaw-9795	348	12	of	of	ADP
taxlaw-9795	348	13	attempted	attempt	VERB
taxlaw-9795	348	14	elections	election	NOUN
taxlaw-9795	348	15	and	and	CCONJ
taxlaw-9795	348	16	asked	ask	VERB
taxlaw-9795	348	17	congress	congress	PROPN
taxlaw-9795	348	18	for	for	ADP
taxlaw-9795	348	19	assistance	assistance	NOUN
taxlaw-9795	348	20	.	.	PUNCT
taxlaw-9795	348	21	”	"	PUNCT
taxlaw-9795	349	1	)	)	PUNCT
taxlaw-9795	349	2	79	79	NUM
taxlaw-9795	349	3	i.r.c	i.r.c	NOUN
taxlaw-9795	349	4	.	.	PUNCT
taxlaw-9795	350	1	§	§	PROPN
taxlaw-9795	350	2	6015(c)(3)(b	6015(c)(3)(b	PROPN
taxlaw-9795	350	3	)	)	PUNCT
taxlaw-9795	350	4	.	.	PUNCT
taxlaw-9795	351	1	80	80	NUM
taxlaw-9795	352	1	i	i	PRON
taxlaw-9795	352	2	d.	d.	PROPN
taxlaw-9795	352	3	81	81	NUM
taxlaw-9795	352	4	the	the	DET
taxlaw-9795	352	5	later	later	ADJ
taxlaw-9795	352	6	timing	timing	NOUN
taxlaw-9795	352	7	of	of	ADP
taxlaw-9795	352	8	the	the	DET
taxlaw-9795	352	9	election	election	NOUN
taxlaw-9795	352	10	can	can	AUX
taxlaw-9795	352	11	,	,	PUNCT
taxlaw-9795	352	12	nevertheless	nevertheless	ADV
taxlaw-9795	352	13	,	,	PUNCT
taxlaw-9795	352	14	have	have	VERB
taxlaw-9795	352	15	some	some	DET
taxlaw-9795	352	16	consequences	consequence	NOUN
taxlaw-9795	352	17	.	.	PUNCT
taxlaw-9795	353	1	when	when	SCONJ
taxlaw-9795	353	2	it	it	PRON
taxlaw-9795	353	3	could	could	AUX
taxlaw-9795	353	4	be	be	AUX
taxlaw-9795	353	5	filed	file	VERB
taxlaw-9795	353	6	at	at	ADP
taxlaw-9795	353	7	the	the	DET
taxlaw-9795	353	8	time	time	NOUN
taxlaw-9795	353	9	of	of	ADP
taxlaw-9795	353	10	divorce	divorce	NOUN
taxlaw-9795	353	11	,	,	PUNCT
taxlaw-9795	353	12	commentators	commentator	NOUN
taxlaw-9795	353	13	noted	note	VERB
taxlaw-9795	353	14	that	that	SCONJ
taxlaw-9795	353	15	divorce	divorce	NOUN
taxlaw-9795	353	16	lawyers	lawyer	NOUN
taxlaw-9795	353	17	viewed	view	VERB
taxlaw-9795	353	18	the	the	DET
taxlaw-9795	353	19	ability	ability	NOUN
taxlaw-9795	353	20	to	to	PART
taxlaw-9795	353	21	file	file	VERB
taxlaw-9795	353	22	as	as	ADP
taxlaw-9795	353	23	a	a	DET
taxlaw-9795	353	24	potential	potential	ADJ
taxlaw-9795	353	25	“	"	PUNCT
taxlaw-9795	353	26	bargaining	bargaining	NOUN
taxlaw-9795	353	27	chip	chip	NOUN
taxlaw-9795	353	28	”	"	PUNCT
taxlaw-9795	353	29	in	in	ADP
taxlaw-9795	353	30	divorce	divorce	NOUN
taxlaw-9795	353	31	proceedings	proceeding	NOUN
taxlaw-9795	353	32	.	.	PUNCT
taxlaw-9795	354	1	see	see	VERB
taxlaw-9795	354	2	ryan	ryan	PROPN
taxlaw-9795	354	3	donmoyor	donmoyor	PROPN
taxlaw-9795	354	4	,	,	PUNCT
taxlaw-9795	354	5	aba	aba	PROPN
taxlaw-9795	354	6	tax	tax	NOUN
taxlaw-9795	354	7	section	section	NOUN
taxlaw-9795	354	8	meeting	meeting	NOUN
taxlaw-9795	354	9	:	:	PUNCT
taxlaw-9795	354	10	divorce	divorce	NOUN
taxlaw-9795	354	11	lawyers	lawyer	NOUN
taxlaw-9795	354	12	,	,	PUNCT
taxlaw-9795	354	13	tax	tax	NOUN
taxlaw-9795	354	14	lawyers	lawyer	NOUN
taxlaw-9795	354	15	split	split	VERB
taxlaw-9795	354	16	on	on	ADP
taxlaw-9795	354	17	election	election	NOUN
taxlaw-9795	354	18	of	of	ADP
taxlaw-9795	354	19	proportionate	proportionate	ADJ
taxlaw-9795	354	20	liability	liability	NOUN
taxlaw-9795	354	21	,	,	PUNCT
taxlaw-9795	354	22	98	98	NUM
taxlaw-9795	354	23	tax	tax	NOUN
taxlaw-9795	354	24	notes	note	NOUN
taxlaw-9795	354	25	today	today	NOUN
taxlaw-9795	354	26	149	149	NUM
taxlaw-9795	354	27	-	-	SYM
taxlaw-9795	354	28	2	2	NUM
taxlaw-9795	354	29	(	(	PUNCT
taxlaw-9795	354	30	august	august	PROPN
taxlaw-9795	354	31	4	4	NUM
taxlaw-9795	354	32	,	,	PUNCT
taxlaw-9795	354	33	1998	1998	NUM
taxlaw-9795	354	34	)	)	PUNCT
taxlaw-9795	354	35	.	.	PUNCT
taxlaw-9795	355	1	94	94	NUM
taxlaw-9795	355	2	columbia	columbia	PROPN
taxlaw-9795	355	3	journal	journal	PROPN
taxlaw-9795	355	4	of	of	ADP
taxlaw-9795	355	5	tax	tax	NOUN
taxlaw-9795	355	6	law	law	NOUN
taxlaw-9795	356	1	[	[	X
taxlaw-9795	356	2	vol	vol	NOUN
taxlaw-9795	356	3	:	:	PUNCT
taxlaw-9795	356	4	13:2	13:2	NUM
taxlaw-9795	356	5	basis	basis	NOUN
taxlaw-9795	356	6	but	but	CCONJ
taxlaw-9795	356	7	allowed	allow	VERB
taxlaw-9795	356	8	an	an	DET
taxlaw-9795	356	9	opportunity	opportunity	NOUN
taxlaw-9795	356	10	to	to	PART
taxlaw-9795	356	11	make	make	VERB
taxlaw-9795	356	12	the	the	DET
taxlaw-9795	356	13	election	election	NOUN
taxlaw-9795	356	14	after	after	ADP
taxlaw-9795	356	15	-	-	PUNCT
taxlaw-9795	356	16	the	the	DET
taxlaw-9795	356	17	-	-	PUNCT
taxlaw-9795	356	18	fact	fact	NOUN
taxlaw-9795	356	19	if	if	SCONJ
taxlaw-9795	356	20	and	and	CCONJ
taxlaw-9795	356	21	when	when	SCONJ
taxlaw-9795	356	22	the	the	DET
taxlaw-9795	356	23	irs	irs	PROPN
taxlaw-9795	356	24	challenged	challenge	VERB
taxlaw-9795	356	25	her	her	PRON
taxlaw-9795	356	26	treatment	treatment	NOUN
taxlaw-9795	356	27	of	of	ADP
taxlaw-9795	356	28	the	the	DET
taxlaw-9795	356	29	property	property	NOUN
taxlaw-9795	356	30	as	as	ADP
taxlaw-9795	356	31	investment	investment	NOUN
taxlaw-9795	356	32	property	property	NOUN
taxlaw-9795	356	33	,	,	PUNCT
taxlaw-9795	356	34	then	then	ADV
taxlaw-9795	356	35	she	she	PRON
taxlaw-9795	356	36	could	could	AUX
taxlaw-9795	356	37	still	still	ADV
taxlaw-9795	356	38	,	,	PUNCT
taxlaw-9795	356	39	effectively	effectively	ADV
taxlaw-9795	356	40	,	,	PUNCT
taxlaw-9795	356	41	obtain	obtain	VERB
taxlaw-9795	356	42	the	the	DET
taxlaw-9795	356	43	benefit	benefit	NOUN
taxlaw-9795	356	44	of	of	ADP
taxlaw-9795	356	45	making	make	VERB
taxlaw-9795	356	46	a	a	DET
taxlaw-9795	356	47	protective	protective	ADJ
taxlaw-9795	356	48	election	election	NOUN
taxlaw-9795	356	49	—	—	PUNCT
taxlaw-9795	356	50	namely	namely	ADV
taxlaw-9795	356	51	,	,	PUNCT
taxlaw-9795	356	52	she	she	PRON
taxlaw-9795	356	53	could	could	AUX
taxlaw-9795	356	54	report	report	VERB
taxlaw-9795	356	55	$	$	SYM
taxlaw-9795	356	56	14,000	14,000	NUM
taxlaw-9795	356	57	in	in	ADP
taxlaw-9795	356	58	tax	tax	NOUN
taxlaw-9795	356	59	liability	liability	NOUN
taxlaw-9795	356	60	,	,	PUNCT
taxlaw-9795	356	61	but	but	CCONJ
taxlaw-9795	356	62	,	,	PUNCT
taxlaw-9795	356	63	if	if	SCONJ
taxlaw-9795	356	64	the	the	DET
taxlaw-9795	356	65	irs	irs	PROPN
taxlaw-9795	356	66	challenged	challenge	VERB
taxlaw-9795	356	67	that	that	DET
taxlaw-9795	356	68	outcome	outcome	NOUN
taxlaw-9795	356	69	,	,	PUNCT
taxlaw-9795	356	70	make	make	VERB
taxlaw-9795	356	71	the	the	DET
taxlaw-9795	356	72	election	election	NOUN
taxlaw-9795	356	73	retroactively	retroactively	ADV
taxlaw-9795	356	74	so	so	SCONJ
taxlaw-9795	356	75	as	as	SCONJ
taxlaw-9795	356	76	to	to	PART
taxlaw-9795	356	77	owe	owe	VERB
taxlaw-9795	356	78	$	$	SYM
taxlaw-9795	356	79	18,000	18,000	NUM
taxlaw-9795	356	80	in	in	ADP
taxlaw-9795	356	81	tax	tax	NOUN
taxlaw-9795	356	82	liability	liability	NOUN
taxlaw-9795	356	83	rather	rather	ADV
taxlaw-9795	356	84	than	than	ADP
taxlaw-9795	356	85	$	$	SYM
taxlaw-9795	356	86	25,900	25,900	NUM
taxlaw-9795	356	87	.	.	PUNCT
taxlaw-9795	357	1	in	in	ADP
taxlaw-9795	357	2	other	other	ADJ
taxlaw-9795	357	3	words	word	NOUN
taxlaw-9795	357	4	,	,	PUNCT
taxlaw-9795	357	5	the	the	DET
taxlaw-9795	357	6	ability	ability	NOUN
taxlaw-9795	357	7	to	to	PART
taxlaw-9795	357	8	wait	wait	VERB
taxlaw-9795	357	9	and	and	CCONJ
taxlaw-9795	357	10	see	see	VERB
taxlaw-9795	357	11	and	and	CCONJ
taxlaw-9795	357	12	file	file	VERB
taxlaw-9795	357	13	an	an	DET
taxlaw-9795	357	14	election	election	NOUN
taxlaw-9795	357	15	late	late	ADV
taxlaw-9795	357	16	after	after	SCONJ
taxlaw-9795	357	17	the	the	DET
taxlaw-9795	357	18	development	development	NOUN
taxlaw-9795	357	19	of	of	ADP
taxlaw-9795	357	20	full	full	ADJ
taxlaw-9795	357	21	information	information	NOUN
taxlaw-9795	357	22	can	can	AUX
taxlaw-9795	357	23	serve	serve	VERB
taxlaw-9795	357	24	the	the	DET
taxlaw-9795	357	25	same	same	ADJ
taxlaw-9795	357	26	function	function	NOUN
taxlaw-9795	357	27	for	for	ADP
taxlaw-9795	357	28	a	a	DET
taxlaw-9795	357	29	taxpayer	taxpayer	NOUN
taxlaw-9795	357	30	as	as	ADP
taxlaw-9795	357	31	the	the	DET
taxlaw-9795	357	32	ability	ability	NOUN
taxlaw-9795	357	33	to	to	PART
taxlaw-9795	357	34	file	file	VERB
taxlaw-9795	357	35	earlier	early	ADV
taxlaw-9795	357	36	on	on	ADP
taxlaw-9795	357	37	a	a	DET
taxlaw-9795	357	38	protective	protective	ADJ
taxlaw-9795	357	39	basis	basis	NOUN
taxlaw-9795	357	40	.	.	PUNCT
taxlaw-9795	358	1	thus	thus	ADV
taxlaw-9795	358	2	,	,	PUNCT
taxlaw-9795	358	3	because	because	SCONJ
taxlaw-9795	358	4	an	an	DET
taxlaw-9795	358	5	election	election	NOUN
taxlaw-9795	358	6	under	under	ADP
taxlaw-9795	358	7	section	section	NOUN
taxlaw-9795	358	8	6015(c	6015(c	NOUN
taxlaw-9795	358	9	)	)	PUNCT
taxlaw-9795	358	10	can	can	AUX
taxlaw-9795	358	11	(	(	PUNCT
taxlaw-9795	358	12	and	and	CCONJ
taxlaw-9795	358	13	indeed	indeed	ADV
taxlaw-9795	358	14	must	must	AUX
taxlaw-9795	358	15	)	)	PUNCT
taxlaw-9795	358	16	be	be	AUX
taxlaw-9795	358	17	made	make	VERB
taxlaw-9795	358	18	late	late	ADJ
taxlaw-9795	358	19	,	,	PUNCT
taxlaw-9795	358	20	after	after	SCONJ
taxlaw-9795	358	21	the	the	DET
taxlaw-9795	358	22	taxpayer	taxpayer	NOUN
taxlaw-9795	358	23	has	have	VERB
taxlaw-9795	358	24	full	full	ADJ
taxlaw-9795	358	25	information	information	NOUN
taxlaw-9795	358	26	,	,	PUNCT
taxlaw-9795	358	27	eliminating	eliminate	VERB
taxlaw-9795	358	28	the	the	DET
taxlaw-9795	358	29	ability	ability	NOUN
taxlaw-9795	358	30	to	to	PART
taxlaw-9795	358	31	file	file	VERB
taxlaw-9795	358	32	on	on	ADP
taxlaw-9795	358	33	a	a	DET
taxlaw-9795	358	34	protective	protective	ADJ
taxlaw-9795	358	35	basis	basis	NOUN
taxlaw-9795	358	36	takes	take	VERB
taxlaw-9795	358	37	away	away	ADV
taxlaw-9795	358	38	very	very	ADV
taxlaw-9795	358	39	little	little	ADJ
taxlaw-9795	358	40	from	from	ADP
taxlaw-9795	358	41	taxpayers	taxpayer	NOUN
taxlaw-9795	358	42	,	,	PUNCT
taxlaw-9795	358	43	at	at	ADP
taxlaw-9795	358	44	least	least	ADJ
taxlaw-9795	358	45	from	from	ADP
taxlaw-9795	358	46	a	a	DET
taxlaw-9795	358	47	tax	tax	NOUN
taxlaw-9795	358	48	perspective.82	perspective.82	PROPN
taxlaw-9795	358	49	ii	ii	PROPN
taxlaw-9795	358	50	.	.	PUNCT
taxlaw-9795	359	1	trapping	trap	VERB
taxlaw-9795	359	2	unwary	unwary	ADJ
taxlaw-9795	359	3	taxpayers	taxpayer	NOUN
taxlaw-9795	359	4	favorable	favorable	ADJ
taxlaw-9795	359	5	fallback	fallback	VERB
taxlaw-9795	359	6	protective	protective	ADJ
taxlaw-9795	359	7	tax	tax	NOUN
taxlaw-9795	359	8	elections	election	NOUN
taxlaw-9795	359	9	give	give	VERB
taxlaw-9795	359	10	rise	rise	NOUN
taxlaw-9795	359	11	to	to	ADP
taxlaw-9795	359	12	numerous	numerous	ADJ
taxlaw-9795	359	13	policy	policy	NOUN
taxlaw-9795	359	14	implications	implication	NOUN
taxlaw-9795	359	15	.	.	PUNCT
taxlaw-9795	360	1	one	one	NUM
taxlaw-9795	360	2	of	of	ADP
taxlaw-9795	360	3	their	their	PRON
taxlaw-9795	360	4	significant	significant	ADJ
taxlaw-9795	360	5	policy	policy	NOUN
taxlaw-9795	360	6	disadvantages	disadvantage	NOUN
taxlaw-9795	360	7	is	be	AUX
taxlaw-9795	360	8	their	their	PRON
taxlaw-9795	360	9	potential	potential	NOUN
taxlaw-9795	360	10	to	to	PART
taxlaw-9795	360	11	trap	trap	VERB
taxlaw-9795	360	12	unwary	unwary	ADJ
taxlaw-9795	360	13	taxpayers	taxpayer	NOUN
taxlaw-9795	360	14	.	.	PUNCT
taxlaw-9795	361	1	benefiting	benefit	VERB
taxlaw-9795	361	2	from	from	ADP
taxlaw-9795	361	3	a	a	DET
taxlaw-9795	361	4	favorable	favorable	ADJ
taxlaw-9795	361	5	fallback	fallback	NOUN
taxlaw-9795	361	6	protective	protective	ADJ
taxlaw-9795	361	7	tax	tax	NOUN
taxlaw-9795	361	8	election	election	NOUN
taxlaw-9795	361	9	requires	require	VERB
taxlaw-9795	361	10	that	that	SCONJ
taxlaw-9795	361	11	the	the	DET
taxlaw-9795	361	12	taxpayer	taxpayer	NOUN
taxlaw-9795	361	13	declare	declare	VERB
taxlaw-9795	361	14	,	,	PUNCT
taxlaw-9795	361	15	to	to	ADP
taxlaw-9795	361	16	the	the	DET
taxlaw-9795	361	17	irs	irs	PROPN
taxlaw-9795	361	18	,	,	PUNCT
taxlaw-9795	361	19	an	an	DET
taxlaw-9795	361	20	intention	intention	NOUN
taxlaw-9795	361	21	to	to	PART
taxlaw-9795	361	22	obtain	obtain	VERB
taxlaw-9795	361	23	a	a	DET
taxlaw-9795	361	24	more	more	ADV
taxlaw-9795	361	25	favorable	favorable	ADJ
taxlaw-9795	361	26	second	second	ADJ
taxlaw-9795	361	27	choice	choice	NOUN
taxlaw-9795	361	28	tax	tax	NOUN
taxlaw-9795	361	29	outcome	outcome	NOUN
taxlaw-9795	361	30	if	if	SCONJ
taxlaw-9795	361	31	the	the	DET
taxlaw-9795	361	32	taxpayer	taxpayer	NOUN
taxlaw-9795	361	33	’s	’s	PART
taxlaw-9795	361	34	expected	expect	VERB
taxlaw-9795	361	35	tax	tax	NOUN
taxlaw-9795	361	36	outcome	outcome	NOUN
taxlaw-9795	361	37	fails	fail	VERB
taxlaw-9795	361	38	.	.	PUNCT
taxlaw-9795	362	1	requiring	require	VERB
taxlaw-9795	362	2	taxpayers	taxpayer	NOUN
taxlaw-9795	362	3	to	to	PART
taxlaw-9795	362	4	elect	elect	VERB
taxlaw-9795	362	5	into	into	ADP
taxlaw-9795	362	6	obtaining	obtain	VERB
taxlaw-9795	362	7	a	a	DET
taxlaw-9795	362	8	more	more	ADV
taxlaw-9795	362	9	favorable	favorable	ADJ
taxlaw-9795	362	10	fallback	fallback	NOUN
taxlaw-9795	362	11	position	position	NOUN
taxlaw-9795	362	12	places	place	VERB
taxlaw-9795	362	13	a	a	DET
taxlaw-9795	362	14	premium	premium	NOUN
taxlaw-9795	362	15	on	on	ADP
taxlaw-9795	362	16	access	access	NOUN
taxlaw-9795	362	17	to	to	ADP
taxlaw-9795	362	18	information	information	NOUN
taxlaw-9795	362	19	about	about	ADP
taxlaw-9795	362	20	tax	tax	NOUN
taxlaw-9795	362	21	law	law	NOUN
taxlaw-9795	362	22	.	.	PUNCT
taxlaw-9795	363	1	this	this	PRON
taxlaw-9795	363	2	is	be	AUX
taxlaw-9795	363	3	true	true	ADJ
taxlaw-9795	363	4	of	of	ADP
taxlaw-9795	363	5	tax	tax	NOUN
taxlaw-9795	363	6	elections	election	NOUN
taxlaw-9795	363	7	generally.83	generally.83	PROPN
taxlaw-9795	363	8	as	as	ADP
taxlaw-9795	363	9	existing	exist	VERB
taxlaw-9795	363	10	literature	literature	NOUN
taxlaw-9795	363	11	notes	note	NOUN
taxlaw-9795	363	12	,	,	PUNCT
taxlaw-9795	363	13	when	when	SCONJ
taxlaw-9795	363	14	taxpayers	taxpayer	NOUN
taxlaw-9795	363	15	can	can	AUX
taxlaw-9795	363	16	simply	simply	ADV
taxlaw-9795	363	17	file	file	VERB
taxlaw-9795	363	18	an	an	DET
taxlaw-9795	363	19	election	election	NOUN
taxlaw-9795	363	20	to	to	PART
taxlaw-9795	363	21	obtain	obtain	VERB
taxlaw-9795	363	22	more	more	ADV
taxlaw-9795	363	23	favorable	favorable	ADJ
taxlaw-9795	363	24	tax	tax	NOUN
taxlaw-9795	363	25	treatment	treatment	NOUN
taxlaw-9795	363	26	,	,	PUNCT
taxlaw-9795	363	27	well	well	ADV
taxlaw-9795	363	28	-	-	PUNCT
taxlaw-9795	363	29	advised	advise	VERB
taxlaw-9795	363	30	taxpayers	taxpayer	NOUN
taxlaw-9795	363	31	will	will	AUX
taxlaw-9795	363	32	have	have	VERB
taxlaw-9795	363	33	no	no	DET
taxlaw-9795	363	34	reason	reason	NOUN
taxlaw-9795	363	35	to	to	PART
taxlaw-9795	363	36	not	not	PART
taxlaw-9795	363	37	file	file	VERB
taxlaw-9795	363	38	beneficial	beneficial	ADJ
taxlaw-9795	363	39	tax	tax	NOUN
taxlaw-9795	363	40	elections	election	NOUN
taxlaw-9795	363	41	,	,	PUNCT
taxlaw-9795	363	42	while	while	SCONJ
taxlaw-9795	363	43	only	only	ADV
taxlaw-9795	363	44	taxpayers	taxpayer	NOUN
taxlaw-9795	363	45	who	who	PRON
taxlaw-9795	363	46	are	be	AUX
taxlaw-9795	363	47	unaware	unaware	ADJ
taxlaw-9795	363	48	of	of	ADP
taxlaw-9795	363	49	the	the	DET
taxlaw-9795	363	50	existence	existence	NOUN
taxlaw-9795	363	51	of	of	ADP
taxlaw-9795	363	52	the	the	DET
taxlaw-9795	363	53	election	election	NOUN
taxlaw-9795	363	54	or	or	CCONJ
taxlaw-9795	363	55	the	the	DET
taxlaw-9795	363	56	advantages	advantage	NOUN
taxlaw-9795	363	57	of	of	ADP
taxlaw-9795	363	58	filing	filing	NOUN
taxlaw-9795	363	59	will	will	AUX
taxlaw-9795	363	60	miss	miss	VERB
taxlaw-9795	363	61	out	out	ADP
taxlaw-9795	363	62	on	on	ADP
taxlaw-9795	363	63	similarly	similarly	ADV
taxlaw-9795	363	64	beneficial	beneficial	ADJ
taxlaw-9795	363	65	treatment.84	treatment.84	ADP
taxlaw-9795	363	66	of	of	ADP
taxlaw-9795	363	67	course	course	NOUN
taxlaw-9795	363	68	,	,	PUNCT
taxlaw-9795	363	69	the	the	DET
taxlaw-9795	363	70	ability	ability	NOUN
taxlaw-9795	363	71	of	of	ADP
taxlaw-9795	363	72	parties	party	NOUN
taxlaw-9795	363	73	with	with	ADP
taxlaw-9795	363	74	access	access	NOUN
taxlaw-9795	363	75	to	to	ADP
taxlaw-9795	363	76	sophisticated	sophisticated	ADJ
taxlaw-9795	363	77	advice	advice	NOUN
taxlaw-9795	363	78	to	to	PART
taxlaw-9795	363	79	fare	fare	VERB
taxlaw-9795	363	80	better	well	ADV
taxlaw-9795	363	81	than	than	ADP
taxlaw-9795	363	82	less	less	ADV
taxlaw-9795	363	83	well	well	ADV
taxlaw-9795	363	84	-	-	PUNCT
taxlaw-9795	363	85	advised	advise	VERB
taxlaw-9795	363	86	parties	party	NOUN
taxlaw-9795	363	87	is	be	AUX
taxlaw-9795	363	88	not	not	PART
taxlaw-9795	363	89	unique	unique	ADJ
taxlaw-9795	363	90	to	to	ADP
taxlaw-9795	363	91	tax	tax	NOUN
taxlaw-9795	363	92	law	law	NOUN
taxlaw-9795	363	93	.	.	PUNCT
taxlaw-9795	364	1	this	this	DET
taxlaw-9795	364	2	lack	lack	NOUN
taxlaw-9795	364	3	of	of	ADP
taxlaw-9795	364	4	uniqueness	uniqueness	NOUN
taxlaw-9795	364	5	does	do	AUX
taxlaw-9795	364	6	not	not	PART
taxlaw-9795	364	7	make	make	VERB
taxlaw-9795	364	8	the	the	DET
taxlaw-9795	364	9	phenomenon	phenomenon	NOUN
taxlaw-9795	364	10	’s	’s	PART
taxlaw-9795	364	11	existence	existence	NOUN
taxlaw-9795	364	12	in	in	ADP
taxlaw-9795	364	13	tax	tax	NOUN
taxlaw-9795	364	14	law	law	NOUN
taxlaw-9795	364	15	any	any	PRON
taxlaw-9795	364	16	less	less	ADV
taxlaw-9795	364	17	concerning	concerning	ADJ
taxlaw-9795	364	18	.	.	PUNCT
taxlaw-9795	365	1	moreover	moreover	ADV
taxlaw-9795	365	2	,	,	PUNCT
taxlaw-9795	365	3	given	give	VERB
taxlaw-9795	365	4	that	that	SCONJ
taxlaw-9795	365	5	the	the	DET
taxlaw-9795	365	6	tax	tax	NOUN
taxlaw-9795	365	7	system	system	NOUN
taxlaw-9795	365	8	is	be	AUX
taxlaw-9795	365	9	often	often	ADV
taxlaw-9795	365	10	pointed	point	VERB
taxlaw-9795	365	11	to	to	ADP
taxlaw-9795	365	12	as	as	SCONJ
taxlaw-9795	365	13	the	the	DET
taxlaw-9795	365	14	area	area	NOUN
taxlaw-9795	365	15	of	of	ADP
taxlaw-9795	365	16	law	law	NOUN
taxlaw-9795	365	17	best	well	ADV
taxlaw-9795	365	18	situated	situate	VERB
taxlaw-9795	365	19	to	to	PART
taxlaw-9795	365	20	respond	respond	VERB
taxlaw-9795	365	21	to	to	ADP
taxlaw-9795	365	22	distributional	distributional	ADJ
taxlaw-9795	365	23	concerns	concern	NOUN
taxlaw-9795	365	24	,	,	PUNCT
taxlaw-9795	365	25	traps	trap	NOUN
taxlaw-9795	365	26	for	for	ADP
taxlaw-9795	365	27	the	the	DET
taxlaw-9795	365	28	unwary	unwary	ADJ
taxlaw-9795	365	29	are	be	AUX
taxlaw-9795	365	30	arguably	arguably	ADV
taxlaw-9795	365	31	of	of	ADP
taxlaw-9795	365	32	particular	particular	ADJ
taxlaw-9795	365	33	concern	concern	NOUN
taxlaw-9795	365	34	in	in	ADP
taxlaw-9795	365	35	tax	tax	NOUN
taxlaw-9795	365	36	law.85	law.85	VERB
taxlaw-9795	365	37	the	the	DET
taxlaw-9795	365	38	tendency	tendency	NOUN
taxlaw-9795	365	39	to	to	PART
taxlaw-9795	365	40	trap	trap	VERB
taxlaw-9795	365	41	unwary	unwary	ADJ
taxlaw-9795	365	42	taxpayers	taxpayer	NOUN
taxlaw-9795	365	43	that	that	PRON
taxlaw-9795	365	44	is	be	AUX
taxlaw-9795	365	45	true	true	ADJ
taxlaw-9795	365	46	of	of	ADP
taxlaw-9795	365	47	tax	tax	NOUN
taxlaw-9795	365	48	elections	election	NOUN
taxlaw-9795	365	49	generally	generally	ADV
taxlaw-9795	365	50	may	may	AUX
taxlaw-9795	365	51	be	be	AUX
taxlaw-9795	365	52	even	even	ADV
taxlaw-9795	365	53	more	more	ADV
taxlaw-9795	365	54	true	true	ADJ
taxlaw-9795	365	55	of	of	ADP
taxlaw-9795	365	56	favorable	favorable	ADJ
taxlaw-9795	365	57	fallback	fallback	NOUN
taxlaw-9795	365	58	protective	protective	ADJ
taxlaw-9795	365	59	tax	tax	NOUN
taxlaw-9795	365	60	elections	election	NOUN
taxlaw-9795	365	61	.	.	PUNCT
taxlaw-9795	366	1	such	such	DET
taxlaw-9795	366	2	an	an	DET
taxlaw-9795	366	3	election	election	NOUN
taxlaw-9795	366	4	does	do	AUX
taxlaw-9795	366	5	not	not	PART
taxlaw-9795	366	6	entail	entail	VERB
taxlaw-9795	366	7	making	make	VERB
taxlaw-9795	366	8	a	a	DET
taxlaw-9795	366	9	selection	selection	NOUN
taxlaw-9795	366	10	that	that	PRON
taxlaw-9795	366	11	relates	relate	VERB
taxlaw-9795	366	12	to	to	ADP
taxlaw-9795	366	13	a	a	DET
taxlaw-9795	366	14	tax	tax	NOUN
taxlaw-9795	366	15	position	position	NOUN
taxlaw-9795	366	16	the	the	DET
taxlaw-9795	366	17	taxpayer	taxpayer	NOUN
taxlaw-9795	366	18	plans	plan	VERB
taxlaw-9795	366	19	to	to	PART
taxlaw-9795	366	20	claim	claim	VERB
taxlaw-9795	366	21	but	but	CCONJ
taxlaw-9795	366	22	rather	rather	ADV
taxlaw-9795	366	23	involves	involve	VERB
taxlaw-9795	366	24	making	make	VERB
taxlaw-9795	366	25	a	a	DET
taxlaw-9795	366	26	choice	choice	NOUN
taxlaw-9795	366	27	that	that	PRON
taxlaw-9795	366	28	only	only	ADV
taxlaw-9795	366	29	becomes	become	VERB
taxlaw-9795	366	30	relevant	relevant	ADJ
taxlaw-9795	366	31	if	if	SCONJ
taxlaw-9795	366	32	the	the	DET
taxlaw-9795	366	33	tax	tax	NOUN
taxlaw-9795	366	34	position	position	NOUN
taxlaw-9795	366	35	the	the	DET
taxlaw-9795	366	36	taxpayer	taxpayer	NOUN
taxlaw-9795	366	37	plans	plan	VERB
taxlaw-9795	366	38	to	to	PART
taxlaw-9795	366	39	claim	claim	VERB
taxlaw-9795	366	40	turns	turn	VERB
taxlaw-9795	366	41	out	out	ADP
taxlaw-9795	366	42	to	to	PART
taxlaw-9795	366	43	be	be	AUX
taxlaw-9795	366	44	unavailable	unavailable	ADJ
taxlaw-9795	366	45	.	.	PUNCT
taxlaw-9795	367	1	as	as	ADP
taxlaw-9795	367	2	a	a	DET
taxlaw-9795	367	3	result	result	NOUN
taxlaw-9795	367	4	,	,	PUNCT
taxlaw-9795	367	5	the	the	DET
taxlaw-9795	367	6	potential	potential	ADJ
taxlaw-9795	367	7	benefits	benefit	NOUN
taxlaw-9795	367	8	of	of	ADP
taxlaw-9795	367	9	such	such	DET
taxlaw-9795	367	10	an	an	DET
taxlaw-9795	367	11	election	election	NOUN
taxlaw-9795	367	12	may	may	AUX
taxlaw-9795	367	13	be	be	AUX
taxlaw-9795	367	14	particularly	particularly	ADV
taxlaw-9795	367	15	likely	likely	ADJ
taxlaw-9795	367	16	to	to	PART
taxlaw-9795	367	17	escape	escape	VERB
taxlaw-9795	367	18	the	the	DET
taxlaw-9795	367	19	notice	notice	NOUN
taxlaw-9795	367	20	of	of	ADP
taxlaw-9795	367	21	taxpayers	taxpayer	NOUN
taxlaw-9795	367	22	without	without	ADP
taxlaw-9795	367	23	access	access	NOUN
taxlaw-9795	367	24	to	to	ADP
taxlaw-9795	367	25	sophisticated	sophisticated	ADJ
taxlaw-9795	367	26	tax	tax	NOUN
taxlaw-9795	367	27	advice	advice	NOUN
taxlaw-9795	367	28	.	.	PUNCT
taxlaw-9795	368	1	to	to	PART
taxlaw-9795	368	2	be	be	AUX
taxlaw-9795	368	3	clear	clear	ADJ
taxlaw-9795	368	4	,	,	PUNCT
taxlaw-9795	368	5	if	if	SCONJ
taxlaw-9795	368	6	the	the	DET
taxlaw-9795	368	7	underlying	underlying	ADJ
taxlaw-9795	368	8	election	election	NOUN
taxlaw-9795	368	9	still	still	ADV
taxlaw-9795	368	10	existed	exist	VERB
taxlaw-9795	368	11	but	but	CCONJ
taxlaw-9795	368	12	lawmakers	lawmaker	NOUN
taxlaw-9795	368	13	disallowed	disallow	VERB
taxlaw-9795	368	14	protective	protective	ADJ
taxlaw-9795	368	15	filing	filing	NOUN
taxlaw-9795	368	16	,	,	PUNCT
taxlaw-9795	368	17	taxpayers	taxpayer	NOUN
taxlaw-9795	368	18	lacking	lack	VERB
taxlaw-9795	368	19	access	access	NOUN
taxlaw-9795	368	20	to	to	ADP
taxlaw-9795	368	21	sophisticated	sophisticated	ADJ
taxlaw-9795	368	22	advice	advice	NOUN
taxlaw-9795	368	23	might	might	AUX
taxlaw-9795	368	24	be	be	AUX
taxlaw-9795	368	25	even	even	ADV
taxlaw-9795	368	26	more	more	ADV
taxlaw-9795	368	27	severely	severely	ADV
taxlaw-9795	368	28	disadvantaged	disadvantaged	ADJ
taxlaw-9795	368	29	.	.	PUNCT
taxlaw-9795	369	1	however	however	ADV
taxlaw-9795	369	2	,	,	PUNCT
taxlaw-9795	369	3	an	an	DET
taxlaw-9795	369	4	alternative	alternative	NOUN
taxlaw-9795	369	5	that	that	PRON
taxlaw-9795	369	6	avoids	avoid	VERB
taxlaw-9795	369	7	trapping	trap	VERB
taxlaw-9795	369	8	unwary	unwary	ADJ
taxlaw-9795	369	9	82	82	NUM
taxlaw-9795	369	10	it	it	PRON
taxlaw-9795	369	11	may	may	AUX
taxlaw-9795	369	12	be	be	AUX
taxlaw-9795	369	13	significant	significant	ADJ
taxlaw-9795	369	14	for	for	ADP
taxlaw-9795	369	15	non	non	ADJ
taxlaw-9795	369	16	-	-	ADJ
taxlaw-9795	369	17	tax	tax	ADJ
taxlaw-9795	369	18	reasons	reason	NOUN
taxlaw-9795	369	19	as	as	SCONJ
taxlaw-9795	369	20	discussed	discuss	VERB
taxlaw-9795	369	21	above	above	ADV
taxlaw-9795	369	22	in	in	ADP
taxlaw-9795	369	23	note	note	NOUN
taxlaw-9795	369	24	81	81	NUM
taxlaw-9795	369	25	.	.	NOUN
taxlaw-9795	369	26	83	83	NUM
taxlaw-9795	369	27	see	see	VERB
taxlaw-9795	369	28	supra	supra	PROPN
taxlaw-9795	369	29	note	note	PROPN
taxlaw-9795	369	30	10	10	NUM
taxlaw-9795	369	31	and	and	CCONJ
taxlaw-9795	369	32	accompanying	accompany	VERB
taxlaw-9795	369	33	text	text	NOUN
taxlaw-9795	369	34	.	.	PUNCT
taxlaw-9795	370	1	84	84	NUM
taxlaw-9795	370	2	see	see	VERB
taxlaw-9795	370	3	supra	supra	PROPN
taxlaw-9795	370	4	note	note	PROPN
taxlaw-9795	370	5	10	10	NUM
taxlaw-9795	370	6	and	and	CCONJ
taxlaw-9795	370	7	accompanying	accompany	VERB
taxlaw-9795	370	8	text	text	NOUN
taxlaw-9795	370	9	.	.	PUNCT
taxlaw-9795	371	1	85	85	NUM
taxlaw-9795	371	2	see	see	VERB
taxlaw-9795	371	3	,	,	PUNCT
taxlaw-9795	371	4	also	also	ADV
taxlaw-9795	371	5	,	,	PUNCT
taxlaw-9795	371	6	emily	emily	ADV
taxlaw-9795	371	7	cauble	cauble	NOUN
taxlaw-9795	371	8	,	,	PUNCT
taxlaw-9795	371	9	accessible	accessible	ADJ
taxlaw-9795	371	10	reliable	reliable	ADJ
taxlaw-9795	371	11	tax	tax	NOUN
taxlaw-9795	371	12	advice	advice	NOUN
taxlaw-9795	371	13	,	,	PUNCT
taxlaw-9795	371	14	51	51	NUM
taxlaw-9795	371	15	u.	u.	PROPN
taxlaw-9795	371	16	mich	mich	PROPN
taxlaw-9795	371	17	.	.	PUNCT
taxlaw-9795	372	1	j.	j.	PROPN
taxlaw-9795	372	2	l.	l.	PROPN
taxlaw-9795	372	3	ref	ref	PROPN
taxlaw-9795	372	4	.	.	PUNCT
taxlaw-9795	373	1	589	589	NUM
taxlaw-9795	373	2	,	,	PUNCT
taxlaw-9795	373	3	592	592	NUM
taxlaw-9795	373	4	-	-	SYM
taxlaw-9795	373	5	93	93	NUM
taxlaw-9795	373	6	(	(	PUNCT
taxlaw-9795	373	7	2018	2018	NUM
taxlaw-9795	373	8	)	)	PUNCT
taxlaw-9795	373	9	.	.	PUNCT
taxlaw-9795	374	1	2022	2022	NUM
taxlaw-9795	374	2	]	]	PUNCT
taxlaw-9795	374	3	protective	protective	ADJ
taxlaw-9795	374	4	tax	tax	NOUN
taxlaw-9795	374	5	elections	election	NOUN
taxlaw-9795	374	6	95	95	NUM
taxlaw-9795	374	7	taxpayers	taxpayer	NOUN
taxlaw-9795	374	8	is	be	AUX
taxlaw-9795	374	9	to	to	PART
taxlaw-9795	374	10	bestow	bestow	VERB
taxlaw-9795	374	11	on	on	ADP
taxlaw-9795	374	12	all	all	DET
taxlaw-9795	374	13	taxpayers	taxpayer	NOUN
taxlaw-9795	374	14	—	—	PUNCT
taxlaw-9795	374	15	even	even	ADV
taxlaw-9795	374	16	those	those	PRON
taxlaw-9795	374	17	who	who	PRON
taxlaw-9795	374	18	neglect	neglect	VERB
taxlaw-9795	374	19	to	to	PART
taxlaw-9795	374	20	file	file	VERB
taxlaw-9795	374	21	an	an	DET
taxlaw-9795	374	22	election	election	NOUN
taxlaw-9795	374	23	—	—	PUNCT
taxlaw-9795	374	24	the	the	DET
taxlaw-9795	374	25	results	result	NOUN
taxlaw-9795	374	26	that	that	PRON
taxlaw-9795	374	27	would	would	AUX
taxlaw-9795	374	28	have	have	AUX
taxlaw-9795	374	29	followed	follow	VERB
taxlaw-9795	374	30	from	from	ADP
taxlaw-9795	374	31	making	make	VERB
taxlaw-9795	374	32	a	a	DET
taxlaw-9795	374	33	favorable	favorable	ADJ
taxlaw-9795	374	34	fallback	fallback	NOUN
taxlaw-9795	374	35	protective	protective	ADJ
taxlaw-9795	374	36	tax	tax	NOUN
taxlaw-9795	374	37	election	election	NOUN
taxlaw-9795	374	38	.	.	PUNCT
taxlaw-9795	375	1	in	in	ADP
taxlaw-9795	375	2	order	order	NOUN
taxlaw-9795	375	3	to	to	PART
taxlaw-9795	375	4	demonstrate	demonstrate	VERB
taxlaw-9795	375	5	,	,	PUNCT
taxlaw-9795	375	6	consider	consider	VERB
taxlaw-9795	375	7	again	again	ADV
taxlaw-9795	375	8	the	the	DET
taxlaw-9795	375	9	example	example	NOUN
taxlaw-9795	375	10	in	in	ADP
taxlaw-9795	375	11	table	table	NOUN
taxlaw-9795	375	12	2	2	NUM
taxlaw-9795	375	13	above	above	ADP
taxlaw-9795	375	14	involving	involve	VERB
taxlaw-9795	375	15	the	the	DET
taxlaw-9795	375	16	section	section	NOUN
taxlaw-9795	375	17	1237	1237	NUM
taxlaw-9795	375	18	election	election	NOUN
taxlaw-9795	375	19	.	.	PUNCT
taxlaw-9795	376	1	imagine	imagine	VERB
taxlaw-9795	376	2	the	the	DET
taxlaw-9795	376	3	section	section	NOUN
taxlaw-9795	376	4	1237	1237	NUM
taxlaw-9795	376	5	election	election	NOUN
taxlaw-9795	376	6	was	be	AUX
taxlaw-9795	376	7	still	still	ADV
taxlaw-9795	376	8	available	available	ADJ
taxlaw-9795	376	9	but	but	CCONJ
taxlaw-9795	376	10	taxpayers	taxpayer	NOUN
taxlaw-9795	376	11	could	could	AUX
taxlaw-9795	376	12	not	not	PART
taxlaw-9795	376	13	file	file	VERB
taxlaw-9795	376	14	it	it	PRON
taxlaw-9795	376	15	on	on	ADP
taxlaw-9795	376	16	a	a	DET
taxlaw-9795	376	17	protective	protective	ADJ
taxlaw-9795	376	18	basis	basis	NOUN
taxlaw-9795	376	19	.	.	PUNCT
taxlaw-9795	377	1	under	under	ADP
taxlaw-9795	377	2	that	that	DET
taxlaw-9795	377	3	set	set	NOUN
taxlaw-9795	377	4	of	of	ADP
taxlaw-9795	377	5	circumstances	circumstance	NOUN
taxlaw-9795	377	6	,	,	PUNCT
taxlaw-9795	377	7	at	at	ADP
taxlaw-9795	377	8	the	the	DET
taxlaw-9795	377	9	time	time	NOUN
taxlaw-9795	377	10	anne	anne	PROPN
taxlaw-9795	377	11	filed	file	VERB
taxlaw-9795	377	12	her	her	PRON
taxlaw-9795	377	13	return	return	NOUN
taxlaw-9795	377	14	,	,	PUNCT
taxlaw-9795	377	15	two	two	NUM
taxlaw-9795	377	16	options	option	NOUN
taxlaw-9795	377	17	would	would	AUX
taxlaw-9795	377	18	be	be	AUX
taxlaw-9795	377	19	available	available	ADJ
taxlaw-9795	377	20	to	to	ADP
taxlaw-9795	377	21	her	she	PRON
taxlaw-9795	377	22	:	:	PUNCT
taxlaw-9795	377	23	(	(	PUNCT
taxlaw-9795	377	24	1	1	X
taxlaw-9795	377	25	)	)	PUNCT
taxlaw-9795	377	26	she	she	PRON
taxlaw-9795	377	27	could	could	AUX
taxlaw-9795	377	28	file	file	VERB
taxlaw-9795	377	29	the	the	DET
taxlaw-9795	377	30	election	election	NOUN
taxlaw-9795	377	31	on	on	ADP
taxlaw-9795	377	32	a	a	DET
taxlaw-9795	377	33	non	non	ADJ
taxlaw-9795	377	34	-	-	ADJ
taxlaw-9795	377	35	protective	protective	ADJ
taxlaw-9795	377	36	basis	basis	NOUN
taxlaw-9795	377	37	and	and	CCONJ
taxlaw-9795	377	38	report	report	VERB
taxlaw-9795	377	39	tax	tax	NOUN
taxlaw-9795	377	40	liability	liability	NOUN
taxlaw-9795	377	41	of	of	ADP
taxlaw-9795	377	42	$	$	SYM
taxlaw-9795	377	43	18,000	18,000	NUM
taxlaw-9795	377	44	or	or	CCONJ
taxlaw-9795	377	45	(	(	PUNCT
taxlaw-9795	377	46	2	2	X
taxlaw-9795	377	47	)	)	PUNCT
taxlaw-9795	377	48	she	she	PRON
taxlaw-9795	377	49	could	could	AUX
taxlaw-9795	377	50	take	take	VERB
taxlaw-9795	377	51	the	the	DET
taxlaw-9795	377	52	position	position	NOUN
taxlaw-9795	377	53	that	that	SCONJ
taxlaw-9795	377	54	the	the	DET
taxlaw-9795	377	55	land	land	NOUN
taxlaw-9795	377	56	was	be	AUX
taxlaw-9795	377	57	investment	investment	NOUN
taxlaw-9795	377	58	property	property	NOUN
taxlaw-9795	377	59	under	under	ADP
taxlaw-9795	377	60	the	the	DET
taxlaw-9795	377	61	facts	fact	NOUN
taxlaw-9795	377	62	and	and	CCONJ
taxlaw-9795	377	63	circumstances	circumstance	NOUN
taxlaw-9795	377	64	test	test	VERB
taxlaw-9795	377	65	and	and	CCONJ
taxlaw-9795	377	66	report	report	VERB
taxlaw-9795	377	67	tax	tax	NOUN
taxlaw-9795	377	68	liability	liability	NOUN
taxlaw-9795	377	69	of	of	ADP
taxlaw-9795	377	70	$	$	SYM
taxlaw-9795	377	71	14,000	14,000	NUM
taxlaw-9795	377	72	but	but	CCONJ
taxlaw-9795	377	73	risk	risk	NOUN
taxlaw-9795	377	74	being	be	AUX
taxlaw-9795	377	75	subject	subject	ADJ
taxlaw-9795	377	76	to	to	ADP
taxlaw-9795	377	77	tax	tax	NOUN
taxlaw-9795	377	78	liability	liability	NOUN
taxlaw-9795	377	79	of	of	ADP
taxlaw-9795	377	80	$	$	SYM
taxlaw-9795	377	81	25,900	25,900	NUM
taxlaw-9795	377	82	if	if	SCONJ
taxlaw-9795	377	83	her	her	PRON
taxlaw-9795	377	84	claim	claim	NOUN
taxlaw-9795	377	85	were	be	AUX
taxlaw-9795	377	86	successfully	successfully	ADV
taxlaw-9795	377	87	challenged	challenge	VERB
taxlaw-9795	377	88	.	.	PUNCT
taxlaw-9795	378	1	taxpayers	taxpayer	NOUN
taxlaw-9795	378	2	lacking	lack	VERB
taxlaw-9795	378	3	access	access	NOUN
taxlaw-9795	378	4	to	to	ADP
taxlaw-9795	378	5	sophisticated	sophisticated	ADJ
taxlaw-9795	378	6	advice	advice	NOUN
taxlaw-9795	378	7	will	will	AUX
taxlaw-9795	378	8	be	be	AUX
taxlaw-9795	378	9	less	less	ADV
taxlaw-9795	378	10	able	able	ADJ
taxlaw-9795	378	11	than	than	ADP
taxlaw-9795	378	12	taxpayers	taxpayer	NOUN
taxlaw-9795	378	13	with	with	ADP
taxlaw-9795	378	14	access	access	NOUN
taxlaw-9795	378	15	to	to	ADP
taxlaw-9795	378	16	such	such	ADJ
taxlaw-9795	378	17	advice	advice	NOUN
taxlaw-9795	378	18	to	to	PART
taxlaw-9795	378	19	accurately	accurately	ADV
taxlaw-9795	378	20	evaluate	evaluate	VERB
taxlaw-9795	378	21	the	the	DET
taxlaw-9795	378	22	risk	risk	NOUN
taxlaw-9795	378	23	of	of	ADP
taxlaw-9795	378	24	successful	successful	ADJ
taxlaw-9795	378	25	challenge	challenge	NOUN
taxlaw-9795	378	26	.	.	PUNCT
taxlaw-9795	379	1	as	as	ADP
taxlaw-9795	379	2	a	a	DET
taxlaw-9795	379	3	result	result	NOUN
taxlaw-9795	379	4	,	,	PUNCT
taxlaw-9795	379	5	when	when	SCONJ
taxlaw-9795	379	6	forced	force	VERB
taxlaw-9795	379	7	to	to	PART
taxlaw-9795	379	8	make	make	VERB
taxlaw-9795	379	9	this	this	DET
taxlaw-9795	379	10	choice	choice	NOUN
taxlaw-9795	379	11	,	,	PUNCT
taxlaw-9795	379	12	taxpayers	taxpayer	NOUN
taxlaw-9795	379	13	without	without	ADP
taxlaw-9795	379	14	access	access	NOUN
taxlaw-9795	379	15	to	to	ADP
taxlaw-9795	379	16	sophisticated	sophisticated	ADJ
taxlaw-9795	379	17	advice	advice	NOUN
taxlaw-9795	379	18	may	may	AUX
taxlaw-9795	379	19	be	be	AUX
taxlaw-9795	379	20	unlikely	unlikely	ADJ
taxlaw-9795	379	21	to	to	PART
taxlaw-9795	379	22	make	make	VERB
taxlaw-9795	379	23	the	the	DET
taxlaw-9795	379	24	most	most	ADV
taxlaw-9795	379	25	advantageous	advantageous	ADJ
taxlaw-9795	379	26	selection	selection	NOUN
taxlaw-9795	379	27	.	.	PUNCT
taxlaw-9795	380	1	if	if	SCONJ
taxlaw-9795	380	2	taxpayers	taxpayer	NOUN
taxlaw-9795	380	3	can	can	AUX
taxlaw-9795	380	4	file	file	VERB
taxlaw-9795	380	5	the	the	DET
taxlaw-9795	380	6	election	election	NOUN
taxlaw-9795	380	7	protectively	protectively	ADV
taxlaw-9795	380	8	,	,	PUNCT
taxlaw-9795	380	9	then	then	ADV
taxlaw-9795	380	10	anne	anne	PROPN
taxlaw-9795	380	11	can	can	AUX
taxlaw-9795	380	12	report	report	VERB
taxlaw-9795	380	13	$	$	SYM
taxlaw-9795	380	14	14,000	14,000	NUM
taxlaw-9795	380	15	in	in	ADP
taxlaw-9795	380	16	tax	tax	NOUN
taxlaw-9795	380	17	liability	liability	NOUN
taxlaw-9795	380	18	and	and	CCONJ
taxlaw-9795	380	19	ensure	ensure	VERB
taxlaw-9795	380	20	that	that	SCONJ
taxlaw-9795	380	21	her	her	PRON
taxlaw-9795	380	22	resulting	result	VERB
taxlaw-9795	380	23	tax	tax	NOUN
taxlaw-9795	380	24	liability	liability	NOUN
taxlaw-9795	380	25	will	will	AUX
taxlaw-9795	380	26	be	be	AUX
taxlaw-9795	380	27	only	only	ADV
taxlaw-9795	380	28	$	$	SYM
taxlaw-9795	380	29	18,000	18,000	NUM
taxlaw-9795	380	30	if	if	SCONJ
taxlaw-9795	380	31	her	her	PRON
taxlaw-9795	380	32	claim	claim	NOUN
taxlaw-9795	380	33	is	be	AUX
taxlaw-9795	380	34	successfully	successfully	ADV
taxlaw-9795	380	35	challenged.86	challenged.86	ADJ
taxlaw-9795	380	36	if	if	SCONJ
taxlaw-9795	380	37	some	some	DET
taxlaw-9795	380	38	taxpayers	taxpayer	NOUN
taxlaw-9795	380	39	have	have	VERB
taxlaw-9795	380	40	access	access	NOUN
taxlaw-9795	380	41	to	to	ADP
taxlaw-9795	380	42	sufficiently	sufficiently	ADV
taxlaw-9795	380	43	sophisticated	sophisticated	ADJ
taxlaw-9795	380	44	advice	advice	NOUN
taxlaw-9795	380	45	to	to	PART
taxlaw-9795	380	46	become	become	VERB
taxlaw-9795	380	47	aware	aware	ADJ
taxlaw-9795	380	48	of	of	ADP
taxlaw-9795	380	49	the	the	DET
taxlaw-9795	380	50	availability	availability	NOUN
taxlaw-9795	380	51	of	of	ADP
taxlaw-9795	380	52	the	the	DET
taxlaw-9795	380	53	election	election	NOUN
taxlaw-9795	380	54	but	but	CCONJ
taxlaw-9795	380	55	not	not	PART
taxlaw-9795	380	56	sufficiently	sufficiently	ADV
taxlaw-9795	380	57	sophisticated	sophisticated	ADJ
taxlaw-9795	380	58	advice	advice	NOUN
taxlaw-9795	380	59	to	to	PART
taxlaw-9795	380	60	accurately	accurately	ADV
taxlaw-9795	380	61	gauge	gauge	VERB
taxlaw-9795	380	62	the	the	DET
taxlaw-9795	380	63	risk	risk	NOUN
taxlaw-9795	380	64	of	of	ADP
taxlaw-9795	380	65	successful	successful	ADJ
taxlaw-9795	380	66	challenge	challenge	NOUN
taxlaw-9795	380	67	,	,	PUNCT
taxlaw-9795	380	68	then	then	ADV
taxlaw-9795	380	69	,	,	PUNCT
taxlaw-9795	380	70	for	for	ADP
taxlaw-9795	380	71	some	some	DET
taxlaw-9795	380	72	taxpayers	taxpayer	NOUN
taxlaw-9795	380	73	,	,	PUNCT
taxlaw-9795	380	74	eliminating	eliminate	VERB
taxlaw-9795	380	75	the	the	DET
taxlaw-9795	380	76	ability	ability	NOUN
taxlaw-9795	380	77	to	to	PART
taxlaw-9795	380	78	file	file	VERB
taxlaw-9795	380	79	protectively	protectively	ADV
taxlaw-9795	380	80	might	might	AUX
taxlaw-9795	380	81	exacerbate	exacerbate	VERB
taxlaw-9795	380	82	the	the	DET
taxlaw-9795	380	83	disadvantages	disadvantage	NOUN
taxlaw-9795	380	84	stemming	stem	VERB
taxlaw-9795	380	85	from	from	ADP
taxlaw-9795	380	86	a	a	DET
taxlaw-9795	380	87	lack	lack	NOUN
taxlaw-9795	380	88	of	of	ADP
taxlaw-9795	380	89	access	access	NOUN
taxlaw-9795	380	90	to	to	ADP
taxlaw-9795	380	91	more	more	ADV
taxlaw-9795	380	92	sophisticated	sophisticated	ADJ
taxlaw-9795	380	93	advice	advice	NOUN
taxlaw-9795	380	94	.	.	PUNCT
taxlaw-9795	381	1	however	however	ADV
taxlaw-9795	381	2	,	,	PUNCT
taxlaw-9795	381	3	an	an	DET
taxlaw-9795	381	4	alternative	alternative	NOUN
taxlaw-9795	381	5	to	to	ADP
taxlaw-9795	381	6	continuing	continue	VERB
taxlaw-9795	381	7	to	to	PART
taxlaw-9795	381	8	allow	allow	VERB
taxlaw-9795	381	9	protective	protective	ADJ
taxlaw-9795	381	10	filing	filing	NOUN
taxlaw-9795	381	11	that	that	PRON
taxlaw-9795	381	12	would	would	AUX
taxlaw-9795	381	13	more	more	ADV
taxlaw-9795	381	14	effectively	effectively	ADV
taxlaw-9795	381	15	mitigate	mitigate	VERB
taxlaw-9795	381	16	the	the	DET
taxlaw-9795	381	17	harms	harm	NOUN
taxlaw-9795	381	18	following	follow	VERB
taxlaw-9795	381	19	from	from	ADP
taxlaw-9795	381	20	a	a	DET
taxlaw-9795	381	21	lack	lack	NOUN
taxlaw-9795	381	22	of	of	ADP
taxlaw-9795	381	23	access	access	NOUN
taxlaw-9795	381	24	to	to	ADP
taxlaw-9795	381	25	sophisticated	sophisticated	ADJ
taxlaw-9795	381	26	advice	advice	NOUN
taxlaw-9795	381	27	is	be	AUX
taxlaw-9795	381	28	to	to	PART
taxlaw-9795	381	29	simply	simply	ADV
taxlaw-9795	381	30	bestow	bestow	VERB
taxlaw-9795	381	31	on	on	ADP
taxlaw-9795	381	32	all	all	DET
taxlaw-9795	381	33	taxpayers	taxpayer	NOUN
taxlaw-9795	381	34	—	—	PUNCT
taxlaw-9795	381	35	even	even	ADV
taxlaw-9795	381	36	those	those	PRON
taxlaw-9795	381	37	who	who	PRON
taxlaw-9795	381	38	neglect	neglect	VERB
taxlaw-9795	381	39	to	to	PART
taxlaw-9795	381	40	file	file	VERB
taxlaw-9795	381	41	an	an	DET
taxlaw-9795	381	42	election	election	NOUN
taxlaw-9795	381	43	—	—	PUNCT
taxlaw-9795	381	44	the	the	DET
taxlaw-9795	381	45	results	result	NOUN
taxlaw-9795	381	46	that	that	PRON
taxlaw-9795	381	47	would	would	AUX
taxlaw-9795	381	48	have	have	AUX
taxlaw-9795	381	49	followed	follow	VERB
taxlaw-9795	381	50	from	from	ADP
taxlaw-9795	381	51	making	make	VERB
taxlaw-9795	381	52	a	a	DET
taxlaw-9795	381	53	favorable	favorable	ADJ
taxlaw-9795	381	54	fallback	fallback	NOUN
taxlaw-9795	381	55	protective	protective	ADJ
taxlaw-9795	381	56	tax	tax	NOUN
taxlaw-9795	381	57	election	election	NOUN
taxlaw-9795	381	58	.	.	PUNCT
taxlaw-9795	382	1	in	in	ADP
taxlaw-9795	382	2	the	the	DET
taxlaw-9795	382	3	context	context	NOUN
taxlaw-9795	382	4	of	of	ADP
taxlaw-9795	382	5	the	the	DET
taxlaw-9795	382	6	section	section	NOUN
taxlaw-9795	382	7	1237	1237	NUM
taxlaw-9795	382	8	election	election	NOUN
taxlaw-9795	382	9	example	example	NOUN
taxlaw-9795	382	10	,	,	PUNCT
taxlaw-9795	382	11	for	for	ADP
taxlaw-9795	382	12	instance	instance	NOUN
taxlaw-9795	382	13	,	,	PUNCT
taxlaw-9795	382	14	anne	anne	PROPN
taxlaw-9795	382	15	could	could	AUX
taxlaw-9795	382	16	report	report	VERB
taxlaw-9795	382	17	$	$	SYM
taxlaw-9795	382	18	14,000	14,000	NUM
taxlaw-9795	382	19	in	in	ADP
taxlaw-9795	382	20	tax	tax	NOUN
taxlaw-9795	382	21	liability	liability	NOUN
taxlaw-9795	382	22	and	and	CCONJ
taxlaw-9795	382	23	be	be	AUX
taxlaw-9795	382	24	subject	subject	ADJ
taxlaw-9795	382	25	to	to	ADP
taxlaw-9795	382	26	$	$	SYM
taxlaw-9795	382	27	18,000	18,000	NUM
taxlaw-9795	382	28	in	in	ADP
taxlaw-9795	382	29	tax	tax	NOUN
taxlaw-9795	382	30	liability	liability	NOUN
taxlaw-9795	382	31	if	if	SCONJ
taxlaw-9795	382	32	her	her	PRON
taxlaw-9795	382	33	claim	claim	NOUN
taxlaw-9795	382	34	was	be	AUX
taxlaw-9795	382	35	successfully	successfully	ADV
taxlaw-9795	382	36	challenged	challenge	VERB
taxlaw-9795	382	37	even	even	ADV
taxlaw-9795	382	38	if	if	SCONJ
taxlaw-9795	382	39	she	she	PRON
taxlaw-9795	382	40	did	do	AUX
taxlaw-9795	382	41	not	not	PART
taxlaw-9795	382	42	file	file	VERB
taxlaw-9795	382	43	a	a	DET
taxlaw-9795	382	44	protective	protective	ADJ
taxlaw-9795	382	45	tax	tax	NOUN
taxlaw-9795	382	46	election	election	NOUN
taxlaw-9795	382	47	.	.	PUNCT
taxlaw-9795	383	1	i	i	PRON
taxlaw-9795	383	2	will	will	AUX
taxlaw-9795	383	3	refer	refer	VERB
taxlaw-9795	383	4	to	to	ADP
taxlaw-9795	383	5	this	this	DET
taxlaw-9795	383	6	alternative	alternative	NOUN
taxlaw-9795	383	7	as	as	ADP
taxlaw-9795	383	8	the	the	DET
taxlaw-9795	383	9	“	"	PUNCT
taxlaw-9795	383	10	deemed	deem	VERB
taxlaw-9795	383	11	protective	protective	ADJ
taxlaw-9795	383	12	tax	tax	NOUN
taxlaw-9795	383	13	election	election	NOUN
taxlaw-9795	383	14	approach	approach	NOUN
taxlaw-9795	383	15	.	.	PUNCT
taxlaw-9795	383	16	”	"	PUNCT
taxlaw-9795	384	1	as	as	SCONJ
taxlaw-9795	384	2	discussed	discuss	VERB
taxlaw-9795	384	3	in	in	ADP
taxlaw-9795	384	4	part	part	NOUN
taxlaw-9795	384	5	vi.b	vi.b	ADP
taxlaw-9795	384	6	below	below	ADV
taxlaw-9795	384	7	,	,	PUNCT
taxlaw-9795	384	8	in	in	ADP
taxlaw-9795	384	9	some	some	DET
taxlaw-9795	384	10	contexts	contexts	NOUN
taxlaw-9795	384	11	,	,	PUNCT
taxlaw-9795	384	12	such	such	DET
taxlaw-9795	384	13	an	an	DET
taxlaw-9795	384	14	approach	approach	NOUN
taxlaw-9795	384	15	may	may	AUX
taxlaw-9795	384	16	not	not	PART
taxlaw-9795	384	17	be	be	AUX
taxlaw-9795	384	18	feasible	feasible	ADJ
taxlaw-9795	384	19	.	.	PUNCT
taxlaw-9795	385	1	however	however	ADV
taxlaw-9795	385	2	,	,	PUNCT
taxlaw-9795	385	3	when	when	SCONJ
taxlaw-9795	385	4	it	it	PRON
taxlaw-9795	385	5	is	be	AUX
taxlaw-9795	385	6	feasible	feasible	ADJ
taxlaw-9795	385	7	,	,	PUNCT
taxlaw-9795	385	8	it	it	PRON
taxlaw-9795	385	9	ought	ought	AUX
taxlaw-9795	385	10	to	to	PART
taxlaw-9795	385	11	be	be	AUX
taxlaw-9795	385	12	used	use	VERB
taxlaw-9795	385	13	in	in	ADP
taxlaw-9795	385	14	areas	area	NOUN
taxlaw-9795	385	15	of	of	ADP
taxlaw-9795	385	16	tax	tax	NOUN
taxlaw-9795	385	17	law	law	NOUN
taxlaw-9795	385	18	that	that	PRON
taxlaw-9795	385	19	affect	affect	VERB
taxlaw-9795	385	20	a	a	DET
taxlaw-9795	385	21	wide	wide	ADJ
taxlaw-9795	385	22	range	range	NOUN
taxlaw-9795	385	23	of	of	ADP
taxlaw-9795	385	24	taxpayers	taxpayer	NOUN
taxlaw-9795	385	25	,	,	PUNCT
taxlaw-9795	385	26	including	include	VERB
taxlaw-9795	385	27	those	those	PRON
taxlaw-9795	385	28	without	without	ADP
taxlaw-9795	385	29	access	access	NOUN
taxlaw-9795	385	30	to	to	ADP
taxlaw-9795	385	31	sophisticated	sophisticated	ADJ
taxlaw-9795	385	32	advice	advice	NOUN
taxlaw-9795	385	33	.	.	PUNCT
taxlaw-9795	386	1	iii	iii	X
taxlaw-9795	386	2	.	.	PUNCT
taxlaw-9795	387	1	encouraging	encourage	VERB
taxlaw-9795	387	2	taxpayers	taxpayer	NOUN
taxlaw-9795	387	3	to	to	PART
taxlaw-9795	387	4	take	take	VERB
taxlaw-9795	387	5	more	more	ADV
taxlaw-9795	387	6	aggressive	aggressive	ADJ
taxlaw-9795	387	7	reporting	reporting	NOUN
taxlaw-9795	387	8	positions	position	NOUN
taxlaw-9795	387	9	while	while	SCONJ
taxlaw-9795	387	10	taxpayers	taxpayer	NOUN
taxlaw-9795	387	11	without	without	ADP
taxlaw-9795	387	12	access	access	NOUN
taxlaw-9795	387	13	to	to	ADP
taxlaw-9795	387	14	sufficiently	sufficiently	ADV
taxlaw-9795	387	15	sophisticated	sophisticated	ADJ
taxlaw-9795	387	16	advice	advice	NOUN
taxlaw-9795	387	17	may	may	AUX
taxlaw-9795	387	18	miss	miss	VERB
taxlaw-9795	387	19	out	out	ADP
taxlaw-9795	387	20	on	on	ADP
taxlaw-9795	387	21	the	the	DET
taxlaw-9795	387	22	benefits	benefit	NOUN
taxlaw-9795	387	23	of	of	ADP
taxlaw-9795	387	24	filing	file	VERB
taxlaw-9795	387	25	favorable	favorable	ADJ
taxlaw-9795	387	26	fallback	fallback	NOUN
taxlaw-9795	387	27	protective	protective	ADJ
taxlaw-9795	387	28	tax	tax	NOUN
taxlaw-9795	387	29	elections	election	NOUN
taxlaw-9795	387	30	,	,	PUNCT
taxlaw-9795	387	31	taxpayers	taxpayer	NOUN
taxlaw-9795	387	32	with	with	ADP
taxlaw-9795	387	33	access	access	NOUN
taxlaw-9795	387	34	to	to	ADP
taxlaw-9795	387	35	such	such	ADJ
taxlaw-9795	387	36	advice	advice	NOUN
taxlaw-9795	387	37	may	may	AUX
taxlaw-9795	387	38	be	be	AUX
taxlaw-9795	387	39	spurred	spur	VERB
taxlaw-9795	387	40	on	on	ADP
taxlaw-9795	387	41	by	by	ADP
taxlaw-9795	387	42	such	such	ADJ
taxlaw-9795	387	43	elections	election	NOUN
taxlaw-9795	387	44	to	to	PART
taxlaw-9795	387	45	take	take	VERB
taxlaw-9795	387	46	more	more	ADV
taxlaw-9795	387	47	aggressive	aggressive	ADJ
taxlaw-9795	387	48	reporting	reporting	NOUN
taxlaw-9795	387	49	positions	position	NOUN
taxlaw-9795	387	50	than	than	SCONJ
taxlaw-9795	387	51	they	they	PRON
taxlaw-9795	387	52	would	would	AUX
taxlaw-9795	387	53	without	without	ADP
taxlaw-9795	387	54	the	the	DET
taxlaw-9795	387	55	ability	ability	NOUN
taxlaw-9795	387	56	to	to	PART
taxlaw-9795	387	57	file	file	VERB
taxlaw-9795	387	58	on	on	ADP
taxlaw-9795	387	59	a	a	DET
taxlaw-9795	387	60	protective	protective	ADJ
taxlaw-9795	387	61	basis	basis	NOUN
taxlaw-9795	387	62	.	.	PUNCT
taxlaw-9795	388	1	by	by	ADP
taxlaw-9795	388	2	filing	file	VERB
taxlaw-9795	388	3	a	a	DET
taxlaw-9795	388	4	favorable	favorable	ADJ
taxlaw-9795	388	5	fallback	fallback	NOUN
taxlaw-9795	388	6	protective	protective	ADJ
taxlaw-9795	388	7	tax	tax	NOUN
taxlaw-9795	388	8	election	election	NOUN
taxlaw-9795	388	9	,	,	PUNCT
taxlaw-9795	388	10	a	a	DET
taxlaw-9795	388	11	taxpayer	taxpayer	NOUN
taxlaw-9795	388	12	ensures	ensure	VERB
taxlaw-9795	388	13	that	that	SCONJ
taxlaw-9795	388	14	,	,	PUNCT
taxlaw-9795	388	15	if	if	SCONJ
taxlaw-9795	388	16	their	their	PRON
taxlaw-9795	388	17	intended	intend	VERB
taxlaw-9795	388	18	tax	tax	NOUN
taxlaw-9795	388	19	treatment	treatment	NOUN
taxlaw-9795	388	20	is	be	AUX
taxlaw-9795	388	21	not	not	PART
taxlaw-9795	388	22	available	available	ADJ
taxlaw-9795	388	23	,	,	PUNCT
taxlaw-9795	388	24	the	the	DET
taxlaw-9795	388	25	alternative	alternative	ADJ
taxlaw-9795	388	26	tax	tax	NOUN
taxlaw-9795	388	27	86	86	NUM
taxlaw-9795	388	28	this	this	DET
taxlaw-9795	388	29	assumes	assume	VERB
taxlaw-9795	388	30	she	she	PRON
taxlaw-9795	388	31	is	be	AUX
taxlaw-9795	388	32	not	not	PART
taxlaw-9795	388	33	subject	subject	ADJ
taxlaw-9795	388	34	to	to	ADP
taxlaw-9795	388	35	penalties	penalty	NOUN
taxlaw-9795	388	36	.	.	PUNCT
taxlaw-9795	389	1	96	96	NUM
taxlaw-9795	389	2	columbia	columbia	PROPN
taxlaw-9795	389	3	journal	journal	PROPN
taxlaw-9795	389	4	of	of	ADP
taxlaw-9795	389	5	tax	tax	NOUN
taxlaw-9795	389	6	law	law	NOUN
taxlaw-9795	390	1	[	[	X
taxlaw-9795	390	2	vol	vol	NOUN
taxlaw-9795	390	3	:	:	PUNCT
taxlaw-9795	390	4	13:2	13:2	NUM
taxlaw-9795	390	5	treatment	treatment	NOUN
taxlaw-9795	390	6	imposed	impose	VERB
taxlaw-9795	390	7	upon	upon	SCONJ
taxlaw-9795	390	8	the	the	DET
taxlaw-9795	390	9	taxpayer	taxpayer	NOUN
taxlaw-9795	390	10	will	will	AUX
taxlaw-9795	390	11	be	be	AUX
taxlaw-9795	390	12	more	more	ADV
taxlaw-9795	390	13	favorable	favorable	ADJ
taxlaw-9795	390	14	than	than	SCONJ
taxlaw-9795	390	15	it	it	PRON
taxlaw-9795	390	16	would	would	AUX
taxlaw-9795	390	17	be	be	AUX
taxlaw-9795	390	18	in	in	ADP
taxlaw-9795	390	19	the	the	DET
taxlaw-9795	390	20	absence	absence	NOUN
taxlaw-9795	390	21	of	of	ADP
taxlaw-9795	390	22	the	the	DET
taxlaw-9795	390	23	election	election	NOUN
taxlaw-9795	390	24	.	.	PUNCT
taxlaw-9795	391	1	if	if	SCONJ
taxlaw-9795	391	2	the	the	DET
taxlaw-9795	391	3	prospect	prospect	NOUN
taxlaw-9795	391	4	of	of	ADP
taxlaw-9795	391	5	the	the	DET
taxlaw-9795	391	6	alternative	alternative	ADJ
taxlaw-9795	391	7	tax	tax	NOUN
taxlaw-9795	391	8	treatment	treatment	NOUN
taxlaw-9795	391	9	is	be	AUX
taxlaw-9795	391	10	less	less	ADV
taxlaw-9795	391	11	daunting	daunting	ADJ
taxlaw-9795	391	12	,	,	PUNCT
taxlaw-9795	391	13	the	the	DET
taxlaw-9795	391	14	taxpayer	taxpayer	NOUN
taxlaw-9795	391	15	may	may	AUX
taxlaw-9795	391	16	be	be	AUX
taxlaw-9795	391	17	more	more	ADV
taxlaw-9795	391	18	willing	willing	ADJ
taxlaw-9795	391	19	to	to	PART
taxlaw-9795	391	20	take	take	VERB
taxlaw-9795	391	21	a	a	DET
taxlaw-9795	391	22	risk	risk	NOUN
taxlaw-9795	391	23	by	by	ADP
taxlaw-9795	391	24	claiming	claim	VERB
taxlaw-9795	391	25	a	a	DET
taxlaw-9795	391	26	tax	tax	NOUN
taxlaw-9795	391	27	position	position	NOUN
taxlaw-9795	391	28	that	that	PRON
taxlaw-9795	391	29	is	be	AUX
taxlaw-9795	391	30	associated	associate	VERB
taxlaw-9795	391	31	with	with	ADP
taxlaw-9795	391	32	a	a	DET
taxlaw-9795	391	33	higher	high	ADJ
taxlaw-9795	391	34	likelihood	likelihood	NOUN
taxlaw-9795	391	35	of	of	ADP
taxlaw-9795	391	36	successful	successful	ADJ
taxlaw-9795	391	37	challenge	challenge	NOUN
taxlaw-9795	391	38	.	.	PUNCT
taxlaw-9795	392	1	a.	a.	NOUN
taxlaw-9795	392	2	the	the	DET
taxlaw-9795	392	3	concern	concern	NOUN
taxlaw-9795	392	4	–	–	PUNCT
taxlaw-9795	392	5	in	in	ADP
taxlaw-9795	392	6	brief	brief	NOUN
taxlaw-9795	392	7	to	to	PART
taxlaw-9795	392	8	demonstrate	demonstrate	VERB
taxlaw-9795	392	9	how	how	SCONJ
taxlaw-9795	392	10	the	the	DET
taxlaw-9795	392	11	availability	availability	NOUN
taxlaw-9795	392	12	of	of	ADP
taxlaw-9795	392	13	favorable	favorable	ADJ
taxlaw-9795	392	14	fallback	fallback	NOUN
taxlaw-9795	392	15	protective	protective	ADJ
taxlaw-9795	392	16	tax	tax	NOUN
taxlaw-9795	392	17	elections	election	NOUN
taxlaw-9795	392	18	could	could	AUX
taxlaw-9795	392	19	spur	spur	VERB
taxlaw-9795	392	20	taxpayers	taxpayer	NOUN
taxlaw-9795	392	21	on	on	ADP
taxlaw-9795	392	22	to	to	ADP
taxlaw-9795	392	23	taking	take	VERB
taxlaw-9795	392	24	more	more	ADV
taxlaw-9795	392	25	aggressive	aggressive	ADJ
taxlaw-9795	392	26	reporting	reporting	NOUN
taxlaw-9795	392	27	positions	position	NOUN
taxlaw-9795	392	28	,	,	PUNCT
taxlaw-9795	392	29	it	it	PRON
taxlaw-9795	392	30	is	be	AUX
taxlaw-9795	392	31	useful	useful	ADJ
taxlaw-9795	392	32	to	to	PART
taxlaw-9795	392	33	have	have	VERB
taxlaw-9795	392	34	a	a	DET
taxlaw-9795	392	35	concrete	concrete	ADJ
taxlaw-9795	392	36	example	example	NOUN
taxlaw-9795	392	37	in	in	ADP
taxlaw-9795	392	38	mind	mind	NOUN
taxlaw-9795	392	39	.	.	PUNCT
taxlaw-9795	393	1	example	example	NOUN
taxlaw-9795	393	2	2	2	NUM
taxlaw-9795	393	3	.	.	X
taxlaw-9795	393	4	consider	consider	VERB
taxlaw-9795	393	5	again	again	ADV
taxlaw-9795	393	6	the	the	DET
taxlaw-9795	393	7	facts	fact	NOUN
taxlaw-9795	393	8	of	of	ADP
taxlaw-9795	393	9	example	example	NOUN
taxlaw-9795	393	10	1	1	NUM
taxlaw-9795	393	11	and	and	CCONJ
taxlaw-9795	393	12	the	the	DET
taxlaw-9795	393	13	outcomes	outcome	NOUN
taxlaw-9795	393	14	displayed	display	VERB
taxlaw-9795	393	15	in	in	ADP
taxlaw-9795	393	16	table	table	NOUN
taxlaw-9795	393	17	2	2	NUM
taxlaw-9795	393	18	.	.	PUNCT
taxlaw-9795	394	1	in	in	ADP
taxlaw-9795	394	2	that	that	DET
taxlaw-9795	394	3	example	example	NOUN
taxlaw-9795	394	4	,	,	PUNCT
taxlaw-9795	394	5	if	if	SCONJ
taxlaw-9795	394	6	anne	anne	PROPN
taxlaw-9795	394	7	sells	sell	VERB
taxlaw-9795	394	8	land	land	NOUN
taxlaw-9795	394	9	and	and	CCONJ
taxlaw-9795	394	10	reports	report	VERB
taxlaw-9795	394	11	the	the	DET
taxlaw-9795	394	12	gain	gain	NOUN
taxlaw-9795	394	13	as	as	SCONJ
taxlaw-9795	394	14	if	if	SCONJ
taxlaw-9795	394	15	the	the	DET
taxlaw-9795	394	16	property	property	NOUN
taxlaw-9795	394	17	were	be	AUX
taxlaw-9795	394	18	investment	investment	NOUN
taxlaw-9795	394	19	property	property	NOUN
taxlaw-9795	394	20	,	,	PUNCT
taxlaw-9795	394	21	she	she	PRON
taxlaw-9795	394	22	incurs	incur	VERB
taxlaw-9795	394	23	$	$	SYM
taxlaw-9795	394	24	14,000	14,000	NUM
taxlaw-9795	394	25	in	in	ADP
taxlaw-9795	394	26	tax	tax	NOUN
taxlaw-9795	394	27	liability	liability	NOUN
taxlaw-9795	394	28	.	.	PUNCT
taxlaw-9795	395	1	if	if	SCONJ
taxlaw-9795	395	2	the	the	DET
taxlaw-9795	395	3	irs	irs	PROPN
taxlaw-9795	395	4	successfully	successfully	ADV
taxlaw-9795	395	5	asserts	assert	VERB
taxlaw-9795	395	6	that	that	SCONJ
taxlaw-9795	395	7	the	the	DET
taxlaw-9795	395	8	land	land	NOUN
taxlaw-9795	395	9	is	be	AUX
taxlaw-9795	395	10	dealer	dealer	NOUN
taxlaw-9795	395	11	property	property	NOUN
taxlaw-9795	395	12	,	,	PUNCT
taxlaw-9795	395	13	she	she	PRON
taxlaw-9795	395	14	will	will	AUX
taxlaw-9795	395	15	be	be	AUX
taxlaw-9795	395	16	subject	subject	ADJ
taxlaw-9795	395	17	to	to	ADP
taxlaw-9795	395	18	tax	tax	NOUN
taxlaw-9795	395	19	liability	liability	NOUN
taxlaw-9795	395	20	of	of	ADP
taxlaw-9795	395	21	$	$	SYM
taxlaw-9795	395	22	18,000	18,000	NUM
taxlaw-9795	395	23	as	as	ADP
taxlaw-9795	395	24	a	a	DET
taxlaw-9795	395	25	result	result	NOUN
taxlaw-9795	395	26	of	of	ADP
taxlaw-9795	395	27	having	having	AUX
taxlaw-9795	395	28	filed	file	VERB
taxlaw-9795	395	29	a	a	DET
taxlaw-9795	395	30	protective	protective	ADJ
taxlaw-9795	395	31	tax	tax	NOUN
taxlaw-9795	395	32	election	election	NOUN
taxlaw-9795	395	33	(	(	PUNCT
taxlaw-9795	395	34	rather	rather	ADV
taxlaw-9795	395	35	than	than	ADP
taxlaw-9795	395	36	tax	tax	NOUN
taxlaw-9795	395	37	liability	liability	NOUN
taxlaw-9795	395	38	of	of	ADP
taxlaw-9795	395	39	$	$	SYM
taxlaw-9795	395	40	25,900	25,900	NUM
taxlaw-9795	395	41	that	that	PRON
taxlaw-9795	395	42	would	would	AUX
taxlaw-9795	395	43	result	result	VERB
taxlaw-9795	395	44	from	from	ADP
taxlaw-9795	395	45	successful	successful	ADJ
taxlaw-9795	395	46	irs	irs	PROPN
taxlaw-9795	395	47	challenge	challenge	NOUN
taxlaw-9795	395	48	in	in	ADP
taxlaw-9795	395	49	the	the	DET
taxlaw-9795	395	50	absence	absence	NOUN
taxlaw-9795	395	51	of	of	ADP
taxlaw-9795	395	52	an	an	DET
taxlaw-9795	395	53	election	election	NOUN
taxlaw-9795	395	54	)	)	PUNCT
taxlaw-9795	395	55	.	.	PUNCT
taxlaw-9795	396	1	without	without	ADP
taxlaw-9795	396	2	the	the	DET
taxlaw-9795	396	3	ability	ability	NOUN
taxlaw-9795	396	4	to	to	PART
taxlaw-9795	396	5	file	file	VERB
taxlaw-9795	396	6	the	the	DET
taxlaw-9795	396	7	election	election	NOUN
taxlaw-9795	396	8	protectively	protectively	ADV
taxlaw-9795	396	9	,	,	PUNCT
taxlaw-9795	396	10	anne	anne	PROPN
taxlaw-9795	396	11	would	would	AUX
taxlaw-9795	396	12	be	be	AUX
taxlaw-9795	396	13	forced	force	VERB
taxlaw-9795	396	14	to	to	PART
taxlaw-9795	396	15	choose	choose	VERB
taxlaw-9795	396	16	between	between	ADP
taxlaw-9795	396	17	:	:	PUNCT
taxlaw-9795	396	18	(	(	PUNCT
taxlaw-9795	396	19	1	1	X
taxlaw-9795	396	20	)	)	PUNCT
taxlaw-9795	396	21	reporting	report	VERB
taxlaw-9795	396	22	$	$	SYM
taxlaw-9795	396	23	14,000	14,000	NUM
taxlaw-9795	396	24	in	in	ADP
taxlaw-9795	396	25	tax	tax	NOUN
taxlaw-9795	396	26	liability	liability	NOUN
taxlaw-9795	396	27	but	but	CCONJ
taxlaw-9795	396	28	risking	risk	VERB
taxlaw-9795	396	29	$	$	SYM
taxlaw-9795	396	30	25,900	25,900	NUM
taxlaw-9795	396	31	in	in	ADP
taxlaw-9795	396	32	the	the	DET
taxlaw-9795	396	33	event	event	NOUN
taxlaw-9795	396	34	of	of	ADP
taxlaw-9795	396	35	successful	successful	ADJ
taxlaw-9795	396	36	irs	irs	PROPN
taxlaw-9795	396	37	challenge	challenge	NOUN
taxlaw-9795	396	38	or	or	CCONJ
taxlaw-9795	396	39	(	(	PUNCT
taxlaw-9795	396	40	2	2	X
taxlaw-9795	396	41	)	)	PUNCT
taxlaw-9795	396	42	reporting	report	VERB
taxlaw-9795	396	43	$	$	SYM
taxlaw-9795	396	44	18,000	18,000	NUM
taxlaw-9795	396	45	in	in	ADP
taxlaw-9795	396	46	tax	tax	NOUN
taxlaw-9795	396	47	liability	liability	NOUN
taxlaw-9795	396	48	.	.	PUNCT
taxlaw-9795	397	1	as	as	ADP
taxlaw-9795	397	2	a	a	DET
taxlaw-9795	397	3	result	result	NOUN
taxlaw-9795	397	4	of	of	ADP
taxlaw-9795	397	5	the	the	DET
taxlaw-9795	397	6	ability	ability	NOUN
taxlaw-9795	397	7	to	to	PART
taxlaw-9795	397	8	file	file	VERB
taxlaw-9795	397	9	the	the	DET
taxlaw-9795	397	10	election	election	NOUN
taxlaw-9795	397	11	protectively	protectively	ADV
taxlaw-9795	397	12	,	,	PUNCT
taxlaw-9795	397	13	she	she	PRON
taxlaw-9795	397	14	can	can	AUX
taxlaw-9795	397	15	instead	instead	ADV
taxlaw-9795	397	16	report	report	VERB
taxlaw-9795	397	17	$	$	SYM
taxlaw-9795	397	18	14,000	14,000	NUM
taxlaw-9795	397	19	in	in	ADP
taxlaw-9795	397	20	tax	tax	NOUN
taxlaw-9795	397	21	liability	liability	NOUN
taxlaw-9795	397	22	and	and	CCONJ
taxlaw-9795	397	23	only	only	ADV
taxlaw-9795	397	24	risk	risk	VERB
taxlaw-9795	397	25	$	$	SYM
taxlaw-9795	397	26	18,000	18,000	NUM
taxlaw-9795	397	27	in	in	ADP
taxlaw-9795	397	28	the	the	DET
taxlaw-9795	397	29	event	event	NOUN
taxlaw-9795	397	30	of	of	ADP
taxlaw-9795	397	31	irs	irs	PROPN
taxlaw-9795	397	32	challenge	challenge	NOUN
taxlaw-9795	397	33	.	.	PUNCT
taxlaw-9795	398	1	without	without	ADP
taxlaw-9795	398	2	the	the	DET
taxlaw-9795	398	3	ability	ability	NOUN
taxlaw-9795	398	4	to	to	PART
taxlaw-9795	398	5	file	file	VERB
taxlaw-9795	398	6	protectively	protectively	ADV
taxlaw-9795	398	7	,	,	PUNCT
taxlaw-9795	398	8	if	if	SCONJ
taxlaw-9795	398	9	anne	anne	PROPN
taxlaw-9795	398	10	opts	opt	VERB
taxlaw-9795	398	11	to	to	PART
taxlaw-9795	398	12	take	take	VERB
taxlaw-9795	398	13	the	the	DET
taxlaw-9795	398	14	position	position	NOUN
taxlaw-9795	398	15	that	that	SCONJ
taxlaw-9795	398	16	the	the	DET
taxlaw-9795	398	17	land	land	NOUN
taxlaw-9795	398	18	is	be	AUX
taxlaw-9795	398	19	investment	investment	NOUN
taxlaw-9795	398	20	property	property	NOUN
taxlaw-9795	398	21	,	,	PUNCT
taxlaw-9795	398	22	reports	report	VERB
taxlaw-9795	398	23	$	$	SYM
taxlaw-9795	398	24	14,000	14,000	NUM
taxlaw-9795	398	25	in	in	ADP
taxlaw-9795	398	26	tax	tax	NOUN
taxlaw-9795	398	27	liability	liability	NOUN
taxlaw-9795	398	28	and	and	CCONJ
taxlaw-9795	398	29	is	be	AUX
taxlaw-9795	398	30	successfully	successfully	ADV
taxlaw-9795	398	31	challenged	challenge	VERB
taxlaw-9795	398	32	,	,	PUNCT
taxlaw-9795	398	33	in	in	ADP
taxlaw-9795	398	34	addition	addition	NOUN
taxlaw-9795	398	35	to	to	ADP
taxlaw-9795	398	36	any	any	DET
taxlaw-9795	398	37	explicit	explicit	ADJ
taxlaw-9795	398	38	penalties	penalty	NOUN
taxlaw-9795	398	39	to	to	PART
taxlaw-9795	398	40	which	which	PRON
taxlaw-9795	398	41	she	she	PRON
taxlaw-9795	398	42	may	may	AUX
taxlaw-9795	398	43	be	be	AUX
taxlaw-9795	398	44	subject	subject	ADJ
taxlaw-9795	398	45	,	,	PUNCT
taxlaw-9795	398	46	she	she	PRON
taxlaw-9795	398	47	is	be	AUX
taxlaw-9795	398	48	subject	subject	ADJ
taxlaw-9795	398	49	to	to	ADP
taxlaw-9795	398	50	an	an	DET
taxlaw-9795	398	51	implicit	implicit	ADJ
taxlaw-9795	398	52	penalty	penalty	NOUN
taxlaw-9795	398	53	of	of	ADP
taxlaw-9795	398	54	having	having	AUX
taxlaw-9795	398	55	missed	miss	VERB
taxlaw-9795	398	56	an	an	DET
taxlaw-9795	398	57	opportunity	opportunity	NOUN
taxlaw-9795	398	58	to	to	PART
taxlaw-9795	398	59	file	file	VERB
taxlaw-9795	398	60	the	the	DET
taxlaw-9795	398	61	election	election	NOUN
taxlaw-9795	398	62	on	on	ADP
taxlaw-9795	398	63	a	a	DET
taxlaw-9795	398	64	non	non	ADJ
taxlaw-9795	398	65	-	-	ADJ
taxlaw-9795	398	66	protective	protective	ADJ
taxlaw-9795	398	67	basis	basis	NOUN
taxlaw-9795	398	68	and	and	CCONJ
taxlaw-9795	398	69	secure	secure	VERB
taxlaw-9795	398	70	the	the	DET
taxlaw-9795	398	71	intermediate	intermediate	ADJ
taxlaw-9795	398	72	outcome	outcome	NOUN
taxlaw-9795	398	73	of	of	ADP
taxlaw-9795	398	74	reporting	report	VERB
taxlaw-9795	398	75	$	$	SYM
taxlaw-9795	398	76	18,000	18,000	NUM
taxlaw-9795	398	77	in	in	ADP
taxlaw-9795	398	78	tax	tax	NOUN
taxlaw-9795	398	79	liability	liability	NOUN
taxlaw-9795	398	80	.	.	PUNCT
taxlaw-9795	399	1	the	the	DET
taxlaw-9795	399	2	prospect	prospect	NOUN
taxlaw-9795	399	3	of	of	ADP
taxlaw-9795	399	4	this	this	DET
taxlaw-9795	399	5	implicit	implicit	ADJ
taxlaw-9795	399	6	penalty	penalty	NOUN
taxlaw-9795	399	7	may	may	AUX
taxlaw-9795	399	8	induce	induce	VERB
taxlaw-9795	399	9	some	some	DET
taxlaw-9795	399	10	taxpayers	taxpayer	NOUN
taxlaw-9795	399	11	to	to	PART
taxlaw-9795	399	12	opt	opt	VERB
taxlaw-9795	399	13	for	for	ADP
taxlaw-9795	399	14	the	the	DET
taxlaw-9795	399	15	safer	safe	ADJ
taxlaw-9795	399	16	course	course	NOUN
taxlaw-9795	399	17	.	.	PUNCT
taxlaw-9795	400	1	in	in	ADP
taxlaw-9795	400	2	particular	particular	ADJ
taxlaw-9795	400	3	,	,	PUNCT
taxlaw-9795	400	4	some	some	DET
taxlaw-9795	400	5	taxpayers	taxpayer	NOUN
taxlaw-9795	400	6	may	may	AUX
taxlaw-9795	400	7	preemptively	preemptively	ADV
taxlaw-9795	400	8	take	take	VERB
taxlaw-9795	400	9	the	the	DET
taxlaw-9795	400	10	position	position	NOUN
taxlaw-9795	400	11	that	that	SCONJ
taxlaw-9795	400	12	the	the	DET
taxlaw-9795	400	13	land	land	NOUN
taxlaw-9795	400	14	is	be	AUX
taxlaw-9795	400	15	not	not	PART
taxlaw-9795	400	16	investment	investment	NOUN
taxlaw-9795	400	17	property	property	NOUN
taxlaw-9795	400	18	under	under	ADP
taxlaw-9795	400	19	the	the	DET
taxlaw-9795	400	20	facts	fact	NOUN
taxlaw-9795	400	21	and	and	CCONJ
taxlaw-9795	400	22	circumstances	circumstance	NOUN
taxlaw-9795	400	23	test	test	VERB
taxlaw-9795	400	24	and	and	CCONJ
taxlaw-9795	400	25	file	file	VERB
taxlaw-9795	400	26	a	a	DET
taxlaw-9795	400	27	section	section	NOUN
taxlaw-9795	400	28	1237	1237	NUM
taxlaw-9795	400	29	election	election	NOUN
taxlaw-9795	400	30	on	on	ADP
taxlaw-9795	400	31	a	a	DET
taxlaw-9795	400	32	non	non	ADJ
taxlaw-9795	400	33	-	-	ADJ
taxlaw-9795	400	34	protective	protective	ADJ
taxlaw-9795	400	35	basis	basis	NOUN
taxlaw-9795	400	36	,	,	PUNCT
taxlaw-9795	400	37	leading	lead	VERB
taxlaw-9795	400	38	to	to	ADP
taxlaw-9795	400	39	tax	tax	NOUN
taxlaw-9795	400	40	liability	liability	NOUN
taxlaw-9795	400	41	of	of	ADP
taxlaw-9795	400	42	$	$	SYM
taxlaw-9795	400	43	18,000	18,000	NUM
taxlaw-9795	400	44	.	.	PUNCT
taxlaw-9795	401	1	with	with	ADP
taxlaw-9795	401	2	the	the	DET
taxlaw-9795	401	3	ability	ability	NOUN
taxlaw-9795	401	4	to	to	PART
taxlaw-9795	401	5	file	file	VERB
taxlaw-9795	401	6	the	the	DET
taxlaw-9795	401	7	election	election	NOUN
taxlaw-9795	401	8	protectively	protectively	ADV
taxlaw-9795	401	9	,	,	PUNCT
taxlaw-9795	401	10	anne	anne	PROPN
taxlaw-9795	401	11	can	can	AUX
taxlaw-9795	401	12	report	report	VERB
taxlaw-9795	401	13	$	$	SYM
taxlaw-9795	401	14	14,000	14,000	NUM
taxlaw-9795	401	15	in	in	ADP
taxlaw-9795	401	16	tax	tax	NOUN
taxlaw-9795	401	17	liability	liability	NOUN
taxlaw-9795	401	18	without	without	ADP
taxlaw-9795	401	19	sacrificing	sacrifice	VERB
taxlaw-9795	401	20	the	the	DET
taxlaw-9795	401	21	opportunity	opportunity	NOUN
taxlaw-9795	401	22	to	to	PART
taxlaw-9795	401	23	be	be	AUX
taxlaw-9795	401	24	subject	subject	ADJ
taxlaw-9795	401	25	to	to	ADP
taxlaw-9795	401	26	$	$	SYM
taxlaw-9795	401	27	18,000	18,000	NUM
taxlaw-9795	401	28	rather	rather	ADV
taxlaw-9795	401	29	than	than	ADP
taxlaw-9795	401	30	$	$	SYM
taxlaw-9795	401	31	25,900	25,900	NUM
taxlaw-9795	401	32	if	if	SCONJ
taxlaw-9795	401	33	her	her	PRON
taxlaw-9795	401	34	initial	initial	ADJ
taxlaw-9795	401	35	characterization	characterization	NOUN
taxlaw-9795	401	36	of	of	ADP
taxlaw-9795	401	37	the	the	DET
taxlaw-9795	401	38	land	land	NOUN
taxlaw-9795	401	39	as	as	SCONJ
taxlaw-9795	401	40	investment	investment	NOUN
taxlaw-9795	401	41	property	property	NOUN
taxlaw-9795	401	42	fails	fail	VERB
taxlaw-9795	401	43	.	.	PUNCT
taxlaw-9795	402	1	in	in	ADP
taxlaw-9795	402	2	other	other	ADJ
taxlaw-9795	402	3	words	word	NOUN
taxlaw-9795	402	4	,	,	PUNCT
taxlaw-9795	402	5	the	the	DET
taxlaw-9795	402	6	ability	ability	NOUN
taxlaw-9795	402	7	to	to	PART
taxlaw-9795	402	8	file	file	VERB
taxlaw-9795	402	9	protectively	protectively	ADV
taxlaw-9795	402	10	effectively	effectively	ADV
taxlaw-9795	402	11	eliminates	eliminate	VERB
taxlaw-9795	402	12	the	the	DET
taxlaw-9795	402	13	implicit	implicit	ADJ
taxlaw-9795	402	14	penalty	penalty	NOUN
taxlaw-9795	402	15	described	describe	VERB
taxlaw-9795	402	16	above	above	ADV
taxlaw-9795	402	17	.	.	PUNCT
taxlaw-9795	403	1	the	the	DET
taxlaw-9795	403	2	elimination	elimination	NOUN
taxlaw-9795	403	3	of	of	ADP
taxlaw-9795	403	4	this	this	DET
taxlaw-9795	403	5	implicit	implicit	ADJ
taxlaw-9795	403	6	penalty	penalty	NOUN
taxlaw-9795	403	7	could	could	AUX
taxlaw-9795	403	8	encourage	encourage	VERB
taxlaw-9795	403	9	taxpayers	taxpayer	NOUN
taxlaw-9795	403	10	in	in	ADP
taxlaw-9795	403	11	anne	anne	PROPN
taxlaw-9795	403	12	’s	’s	PART
taxlaw-9795	403	13	position	position	NOUN
taxlaw-9795	403	14	to	to	PART
taxlaw-9795	403	15	report	report	VERB
taxlaw-9795	403	16	$	$	SYM
taxlaw-9795	403	17	14,000	14,000	NUM
taxlaw-9795	403	18	rather	rather	ADV
taxlaw-9795	403	19	than	than	ADP
taxlaw-9795	403	20	play	play	VERB
taxlaw-9795	403	21	it	it	PRON
taxlaw-9795	403	22	safe	safe	ADJ
taxlaw-9795	403	23	and	and	CCONJ
taxlaw-9795	403	24	report	report	VERB
taxlaw-9795	403	25	$	$	SYM
taxlaw-9795	403	26	18,000	18,000	NUM
taxlaw-9795	403	27	.	.	PUNCT
taxlaw-9795	404	1	b.	b.	PROPN
taxlaw-9795	404	2	point	point	NOUN
taxlaw-9795	404	3	of	of	ADP
taxlaw-9795	404	4	contrast	contrast	NOUN
taxlaw-9795	404	5	–	–	PUNCT
taxlaw-9795	404	6	late	late	ADV
taxlaw-9795	404	7	filed	file	VERB
taxlaw-9795	404	8	elections	election	NOUN
taxlaw-9795	404	9	as	as	ADP
taxlaw-9795	404	10	an	an	DET
taxlaw-9795	404	11	alternative	alternative	NOUN
taxlaw-9795	404	12	to	to	ADP
taxlaw-9795	404	13	filing	file	VERB
taxlaw-9795	404	14	a	a	DET
taxlaw-9795	404	15	favorable	favorable	ADJ
taxlaw-9795	404	16	fallback	fallback	NOUN
taxlaw-9795	404	17	protective	protective	ADJ
taxlaw-9795	404	18	tax	tax	NOUN
taxlaw-9795	404	19	election	election	NOUN
taxlaw-9795	404	20	,	,	PUNCT
taxlaw-9795	404	21	a	a	DET
taxlaw-9795	404	22	taxpayer	taxpayer	NOUN
taxlaw-9795	404	23	might	might	AUX
taxlaw-9795	404	24	claim	claim	VERB
taxlaw-9795	404	25	a	a	DET
taxlaw-9795	404	26	given	give	VERB
taxlaw-9795	404	27	tax	tax	NOUN
taxlaw-9795	404	28	position	position	NOUN
taxlaw-9795	404	29	and	and	CCONJ
taxlaw-9795	404	30	attempt	attempt	NOUN
taxlaw-9795	404	31	to	to	PART
taxlaw-9795	404	32	file	file	VERB
taxlaw-9795	404	33	a	a	DET
taxlaw-9795	404	34	tax	tax	NOUN
taxlaw-9795	404	35	election	election	NOUN
taxlaw-9795	404	36	that	that	PRON
taxlaw-9795	404	37	secures	secure	VERB
taxlaw-9795	404	38	a	a	DET
taxlaw-9795	404	39	more	more	ADV
taxlaw-9795	404	40	favorable	favorable	ADJ
taxlaw-9795	404	41	alternative	alternative	ADJ
taxlaw-9795	404	42	tax	tax	NOUN
taxlaw-9795	404	43	outcome	outcome	NOUN
taxlaw-9795	404	44	later	later	ADV
taxlaw-9795	404	45	,	,	PUNCT
taxlaw-9795	404	46	only	only	ADV
taxlaw-9795	404	47	if	if	SCONJ
taxlaw-9795	404	48	the	the	DET
taxlaw-9795	404	49	irs	irs	PROPN
taxlaw-9795	404	50	challenges	challenge	VERB
taxlaw-9795	404	51	2022	2022	NUM
taxlaw-9795	404	52	]	]	PUNCT
taxlaw-9795	404	53	protective	protective	ADJ
taxlaw-9795	404	54	tax	tax	NOUN
taxlaw-9795	404	55	elections	election	NOUN
taxlaw-9795	404	56	97	97	NUM
taxlaw-9795	404	57	the	the	DET
taxlaw-9795	404	58	taxpayer	taxpayer	NOUN
taxlaw-9795	404	59	’s	’s	PART
taxlaw-9795	404	60	claimed	claim	VERB
taxlaw-9795	404	61	tax	tax	NOUN
taxlaw-9795	404	62	position	position	NOUN
taxlaw-9795	404	63	.	.	PUNCT
taxlaw-9795	405	1	for	for	ADP
taxlaw-9795	405	2	instance	instance	NOUN
taxlaw-9795	405	3	,	,	PUNCT
taxlaw-9795	405	4	returning	return	VERB
taxlaw-9795	405	5	to	to	PART
taxlaw-9795	405	6	example	example	NOUN
taxlaw-9795	405	7	2	2	NUM
taxlaw-9795	405	8	above	above	ADV
taxlaw-9795	405	9	,	,	PUNCT
taxlaw-9795	405	10	anne	anne	PROPN
taxlaw-9795	405	11	might	might	AUX
taxlaw-9795	405	12	report	report	VERB
taxlaw-9795	405	13	$	$	SYM
taxlaw-9795	405	14	14,000	14,000	NUM
taxlaw-9795	405	15	in	in	ADP
taxlaw-9795	405	16	tax	tax	NOUN
taxlaw-9795	405	17	liability	liability	NOUN
taxlaw-9795	405	18	and	and	CCONJ
taxlaw-9795	405	19	wait	wait	VERB
taxlaw-9795	405	20	and	and	CCONJ
taxlaw-9795	405	21	see	see	VERB
taxlaw-9795	405	22	if	if	SCONJ
taxlaw-9795	405	23	the	the	DET
taxlaw-9795	405	24	irs	irs	PROPN
taxlaw-9795	405	25	challenges	challenge	VERB
taxlaw-9795	405	26	her	her	PRON
taxlaw-9795	405	27	position	position	NOUN
taxlaw-9795	405	28	that	that	SCONJ
taxlaw-9795	405	29	the	the	DET
taxlaw-9795	405	30	land	land	NOUN
taxlaw-9795	405	31	is	be	AUX
taxlaw-9795	405	32	investment	investment	NOUN
taxlaw-9795	405	33	property	property	NOUN
taxlaw-9795	405	34	.	.	PUNCT
taxlaw-9795	406	1	if	if	SCONJ
taxlaw-9795	406	2	the	the	DET
taxlaw-9795	406	3	irs	irs	PROPN
taxlaw-9795	406	4	does	do	AUX
taxlaw-9795	406	5	raise	raise	VERB
taxlaw-9795	406	6	such	such	DET
taxlaw-9795	406	7	a	a	DET
taxlaw-9795	406	8	challenge	challenge	NOUN
taxlaw-9795	406	9	,	,	PUNCT
taxlaw-9795	406	10	anne	anne	PROPN
taxlaw-9795	406	11	might	might	AUX
taxlaw-9795	406	12	,	,	PUNCT
taxlaw-9795	406	13	at	at	ADP
taxlaw-9795	406	14	that	that	DET
taxlaw-9795	406	15	time	time	NOUN
taxlaw-9795	406	16	,	,	PUNCT
taxlaw-9795	406	17	attempt	attempt	VERB
taxlaw-9795	406	18	to	to	PART
taxlaw-9795	406	19	file	file	VERB
taxlaw-9795	406	20	a	a	DET
taxlaw-9795	406	21	section	section	NOUN
taxlaw-9795	406	22	1237	1237	NUM
taxlaw-9795	406	23	election	election	NOUN
taxlaw-9795	406	24	so	so	SCONJ
taxlaw-9795	406	25	that	that	SCONJ
taxlaw-9795	406	26	successful	successful	ADJ
taxlaw-9795	406	27	irs	irs	PROPN
taxlaw-9795	406	28	challenge	challenge	NOUN
taxlaw-9795	406	29	would	would	AUX
taxlaw-9795	406	30	result	result	VERB
taxlaw-9795	406	31	in	in	ADP
taxlaw-9795	406	32	tax	tax	NOUN
taxlaw-9795	406	33	liability	liability	NOUN
taxlaw-9795	406	34	of	of	ADP
taxlaw-9795	406	35	$	$	SYM
taxlaw-9795	406	36	18,000	18,000	NUM
taxlaw-9795	406	37	rather	rather	ADV
taxlaw-9795	406	38	than	than	ADP
taxlaw-9795	406	39	$	$	SYM
taxlaw-9795	406	40	25,900	25,900	NUM
taxlaw-9795	406	41	.	.	PUNCT
taxlaw-9795	407	1	moreover	moreover	ADV
taxlaw-9795	407	2	,	,	PUNCT
taxlaw-9795	407	3	the	the	DET
taxlaw-9795	407	4	advantage	advantage	NOUN
taxlaw-9795	407	5	(	(	PUNCT
taxlaw-9795	407	6	from	from	ADP
taxlaw-9795	407	7	the	the	DET
taxlaw-9795	407	8	anne	anne	PROPN
taxlaw-9795	407	9	’s	’s	PART
taxlaw-9795	407	10	point	point	NOUN
taxlaw-9795	407	11	of	of	ADP
taxlaw-9795	407	12	view	view	NOUN
taxlaw-9795	407	13	)	)	PUNCT
taxlaw-9795	407	14	or	or	CCONJ
taxlaw-9795	407	15	the	the	DET
taxlaw-9795	407	16	disadvantage	disadvantage	NOUN
taxlaw-9795	407	17	(	(	PUNCT
taxlaw-9795	407	18	from	from	ADP
taxlaw-9795	407	19	the	the	DET
taxlaw-9795	407	20	irs	irs	PROPN
taxlaw-9795	407	21	’s	’s	PART
taxlaw-9795	407	22	point	point	NOUN
taxlaw-9795	407	23	of	of	ADP
taxlaw-9795	407	24	view	view	NOUN
taxlaw-9795	407	25	)	)	PUNCT
taxlaw-9795	407	26	of	of	ADP
taxlaw-9795	407	27	a	a	DET
taxlaw-9795	407	28	wait	wait	VERB
taxlaw-9795	407	29	-	-	PUNCT
taxlaw-9795	407	30	and	and	CCONJ
taxlaw-9795	407	31	-	-	PUNCT
taxlaw-9795	407	32	see	see	NOUN
taxlaw-9795	407	33	approach	approach	NOUN
taxlaw-9795	407	34	is	be	AUX
taxlaw-9795	407	35	that	that	SCONJ
taxlaw-9795	407	36	it	it	PRON
taxlaw-9795	407	37	avoids	avoid	VERB
taxlaw-9795	407	38	attracting	attract	VERB
taxlaw-9795	407	39	the	the	DET
taxlaw-9795	407	40	irs	irs	PROPN
taxlaw-9795	407	41	’s	’s	PART
taxlaw-9795	407	42	attention	attention	NOUN
taxlaw-9795	407	43	unnecessarily	unnecessarily	ADV
taxlaw-9795	407	44	by	by	ADP
taxlaw-9795	407	45	filing	file	VERB
taxlaw-9795	407	46	the	the	DET
taxlaw-9795	407	47	election	election	NOUN
taxlaw-9795	407	48	ahead	ahead	ADV
taxlaw-9795	407	49	of	of	ADP
taxlaw-9795	407	50	time	time	NOUN
taxlaw-9795	407	51	on	on	ADP
taxlaw-9795	407	52	a	a	DET
taxlaw-9795	407	53	protective	protective	ADJ
taxlaw-9795	407	54	basis	basis	NOUN
taxlaw-9795	407	55	.	.	PUNCT
taxlaw-9795	408	1	the	the	DET
taxlaw-9795	408	2	ability	ability	NOUN
taxlaw-9795	408	3	to	to	PART
taxlaw-9795	408	4	use	use	VERB
taxlaw-9795	408	5	a	a	DET
taxlaw-9795	408	6	wait	wait	VERB
taxlaw-9795	408	7	-	-	PUNCT
taxlaw-9795	408	8	and	and	CCONJ
taxlaw-9795	408	9	-	-	PUNCT
taxlaw-9795	408	10	see	see	NOUN
taxlaw-9795	408	11	approach	approach	NOUN
taxlaw-9795	408	12	,	,	PUNCT
taxlaw-9795	408	13	however	however	ADV
taxlaw-9795	408	14	,	,	PUNCT
taxlaw-9795	408	15	is	be	AUX
taxlaw-9795	408	16	constrained	constrain	VERB
taxlaw-9795	408	17	by	by	ADP
taxlaw-9795	408	18	the	the	DET
taxlaw-9795	408	19	deadlines	deadline	NOUN
taxlaw-9795	408	20	for	for	ADP
taxlaw-9795	408	21	filing	file	VERB
taxlaw-9795	408	22	elections	election	NOUN
taxlaw-9795	408	23	and	and	CCONJ
taxlaw-9795	408	24	by	by	ADP
taxlaw-9795	408	25	limitations	limitation	NOUN
taxlaw-9795	408	26	on	on	ADP
taxlaw-9795	408	27	the	the	DET
taxlaw-9795	408	28	ability	ability	NOUN
taxlaw-9795	408	29	to	to	PART
taxlaw-9795	408	30	file	file	VERB
taxlaw-9795	408	31	elections	election	NOUN
taxlaw-9795	408	32	after	after	ADP
taxlaw-9795	408	33	their	their	PRON
taxlaw-9795	408	34	deadlines	deadline	NOUN
taxlaw-9795	408	35	.	.	PUNCT
taxlaw-9795	409	1	the	the	DET
taxlaw-9795	409	2	deadline	deadline	NOUN
taxlaw-9795	409	3	for	for	ADP
taxlaw-9795	409	4	filing	file	VERB
taxlaw-9795	409	5	an	an	DET
taxlaw-9795	409	6	election	election	NOUN
taxlaw-9795	409	7	varies	vary	VERB
taxlaw-9795	409	8	from	from	ADP
taxlaw-9795	409	9	election	election	NOUN
taxlaw-9795	409	10	to	to	ADP
taxlaw-9795	409	11	election.87	election.87	PROPN
taxlaw-9795	409	12	for	for	ADP
taxlaw-9795	409	13	many	many	ADJ
taxlaw-9795	409	14	(	(	PUNCT
taxlaw-9795	409	15	but	but	CCONJ
taxlaw-9795	409	16	not	not	PART
taxlaw-9795	409	17	all	all	PRON
taxlaw-9795	409	18	)	)	PUNCT
taxlaw-9795	409	19	elections	election	NOUN
taxlaw-9795	409	20	,	,	PUNCT
taxlaw-9795	409	21	the	the	DET
taxlaw-9795	409	22	election	election	NOUN
taxlaw-9795	409	23	must	must	AUX
taxlaw-9795	409	24	be	be	AUX
taxlaw-9795	409	25	filed	file	VERB
taxlaw-9795	409	26	by	by	ADP
taxlaw-9795	409	27	the	the	DET
taxlaw-9795	409	28	due	due	ADJ
taxlaw-9795	409	29	date	date	NOUN
taxlaw-9795	409	30	for	for	ADP
taxlaw-9795	409	31	the	the	DET
taxlaw-9795	409	32	relevant	relevant	ADJ
taxlaw-9795	409	33	tax	tax	NOUN
taxlaw-9795	409	34	return	return	NOUN
taxlaw-9795	409	35	(	(	PUNCT
taxlaw-9795	409	36	sometimes	sometimes	ADV
taxlaw-9795	409	37	including	include	VERB
taxlaw-9795	409	38	available	available	ADJ
taxlaw-9795	409	39	extensions).88	extensions).88	PROPN
taxlaw-9795	409	40	for	for	ADP
taxlaw-9795	409	41	example	example	NOUN
taxlaw-9795	409	42	,	,	PUNCT
taxlaw-9795	409	43	the	the	DET
taxlaw-9795	409	44	treasury	treasury	PROPN
taxlaw-9795	409	45	regulations	regulation	NOUN
taxlaw-9795	409	46	provide	provide	VERB
taxlaw-9795	409	47	that	that	SCONJ
taxlaw-9795	409	48	the	the	DET
taxlaw-9795	409	49	section	section	NOUN
taxlaw-9795	409	50	1237	1237	NUM
taxlaw-9795	409	51	election	election	NOUN
taxlaw-9795	409	52	must	must	AUX
taxlaw-9795	409	53	be	be	AUX
taxlaw-9795	409	54	submitted	submit	VERB
taxlaw-9795	409	55	with	with	ADP
taxlaw-9795	409	56	the	the	DET
taxlaw-9795	409	57	taxpayer	taxpayer	NOUN
taxlaw-9795	409	58	’s	’s	PART
taxlaw-9795	409	59	tax	tax	NOUN
taxlaw-9795	409	60	return	return	NOUN
taxlaw-9795	409	61	for	for	ADP
taxlaw-9795	409	62	the	the	DET
taxlaw-9795	409	63	year	year	NOUN
taxlaw-9795	409	64	in	in	ADP
taxlaw-9795	409	65	which	which	PRON
taxlaw-9795	409	66	the	the	DET
taxlaw-9795	409	67	taxpayer	taxpayer	NOUN
taxlaw-9795	409	68	sells	sell	VERB
taxlaw-9795	409	69	the	the	DET
taxlaw-9795	409	70	real	real	ADJ
taxlaw-9795	409	71	estate.89	estate.89	NOUN
taxlaw-9795	409	72	at	at	ADP
taxlaw-9795	409	73	that	that	DET
taxlaw-9795	409	74	time	time	NOUN
taxlaw-9795	409	75	,	,	PUNCT
taxlaw-9795	409	76	the	the	DET
taxlaw-9795	409	77	taxpayer	taxpayer	NOUN
taxlaw-9795	409	78	will	will	AUX
taxlaw-9795	409	79	not	not	PART
taxlaw-9795	409	80	know	know	VERB
taxlaw-9795	409	81	whether	whether	SCONJ
taxlaw-9795	409	82	the	the	DET
taxlaw-9795	409	83	irs	irs	PROPN
taxlaw-9795	409	84	will	will	AUX
taxlaw-9795	409	85	challenge	challenge	VERB
taxlaw-9795	409	86	the	the	DET
taxlaw-9795	409	87	results	result	NOUN
taxlaw-9795	409	88	that	that	PRON
taxlaw-9795	409	89	the	the	DET
taxlaw-9795	409	90	taxpayer	taxpayer	NOUN
taxlaw-9795	409	91	intends	intend	VERB
taxlaw-9795	409	92	to	to	PART
taxlaw-9795	409	93	claim	claim	VERB
taxlaw-9795	409	94	.	.	PUNCT
taxlaw-9795	410	1	as	as	ADP
taxlaw-9795	410	2	a	a	DET
taxlaw-9795	410	3	result	result	NOUN
taxlaw-9795	410	4	,	,	PUNCT
taxlaw-9795	410	5	the	the	DET
taxlaw-9795	410	6	deadline	deadline	NOUN
taxlaw-9795	410	7	for	for	ADP
taxlaw-9795	410	8	many	many	ADJ
taxlaw-9795	410	9	elections	election	NOUN
taxlaw-9795	410	10	precludes	preclude	VERB
taxlaw-9795	410	11	taxpayers	taxpayer	NOUN
taxlaw-9795	410	12	from	from	ADP
taxlaw-9795	410	13	taking	take	VERB
taxlaw-9795	410	14	a	a	DET
taxlaw-9795	410	15	wait	wait	VERB
taxlaw-9795	410	16	-	-	PUNCT
taxlaw-9795	410	17	and	and	CCONJ
taxlaw-9795	410	18	-	-	PUNCT
taxlaw-9795	410	19	see	see	VERB
taxlaw-9795	410	20	approach.90	approach.90	NOUN
taxlaw-9795	410	21	a	a	DET
taxlaw-9795	410	22	taxpayer	taxpayer	NOUN
taxlaw-9795	410	23	might	might	AUX
taxlaw-9795	410	24	attempt	attempt	VERB
taxlaw-9795	410	25	to	to	PART
taxlaw-9795	410	26	overcome	overcome	VERB
taxlaw-9795	410	27	this	this	DET
taxlaw-9795	410	28	obstacle	obstacle	NOUN
taxlaw-9795	410	29	by	by	ADP
taxlaw-9795	410	30	filing	file	VERB
taxlaw-9795	410	31	an	an	DET
taxlaw-9795	410	32	election	election	NOUN
taxlaw-9795	410	33	after	after	ADP
taxlaw-9795	410	34	its	its	PRON
taxlaw-9795	410	35	deadline	deadline	NOUN
taxlaw-9795	410	36	.	.	PUNCT
taxlaw-9795	411	1	however	however	ADV
taxlaw-9795	411	2	,	,	PUNCT
taxlaw-9795	411	3	limitations	limitation	NOUN
taxlaw-9795	411	4	on	on	ADP
taxlaw-9795	411	5	filing	file	VERB
taxlaw-9795	411	6	late	late	ADJ
taxlaw-9795	411	7	elections	election	NOUN
taxlaw-9795	411	8	likely	likely	ADV
taxlaw-9795	411	9	hinder	hinder	VERB
taxlaw-9795	411	10	such	such	ADJ
taxlaw-9795	411	11	efforts	effort	NOUN
taxlaw-9795	411	12	.	.	PUNCT
taxlaw-9795	412	1	when	when	SCONJ
taxlaw-9795	412	2	setting	set	VERB
taxlaw-9795	412	3	forth	forth	ADP
taxlaw-9795	412	4	guidelines	guideline	NOUN
taxlaw-9795	412	5	for	for	ADP
taxlaw-9795	412	6	filing	file	VERB
taxlaw-9795	412	7	late	late	ADJ
taxlaw-9795	412	8	elections	election	NOUN
taxlaw-9795	412	9	,	,	PUNCT
taxlaw-9795	412	10	the	the	DET
taxlaw-9795	412	11	treasury	treasury	PROPN
taxlaw-9795	412	12	regulations	regulation	NOUN
taxlaw-9795	412	13	divide	divide	VERB
taxlaw-9795	412	14	tax	tax	NOUN
taxlaw-9795	412	15	elections	election	NOUN
taxlaw-9795	412	16	into	into	ADP
taxlaw-9795	412	17	two	two	NUM
taxlaw-9795	412	18	groups	group	NOUN
taxlaw-9795	412	19	—	—	PUNCT
taxlaw-9795	412	20	regulatory	regulatory	ADJ
taxlaw-9795	412	21	elections	election	NOUN
taxlaw-9795	412	22	(	(	PUNCT
taxlaw-9795	412	23	those	those	PRON
taxlaw-9795	412	24	with	with	ADP
taxlaw-9795	412	25	due	due	ADJ
taxlaw-9795	412	26	dates	date	NOUN
taxlaw-9795	412	27	prescribed	prescribe	VERB
taxlaw-9795	412	28	by	by	ADP
taxlaw-9795	412	29	a	a	DET
taxlaw-9795	412	30	regulation	regulation	NOUN
taxlaw-9795	412	31	,	,	PUNCT
taxlaw-9795	412	32	a	a	DET
taxlaw-9795	412	33	revenue	revenue	NOUN
taxlaw-9795	412	34	ruling	ruling	NOUN
taxlaw-9795	412	35	,	,	PUNCT
taxlaw-9795	412	36	a	a	DET
taxlaw-9795	412	37	revenue	revenue	NOUN
taxlaw-9795	412	38	procedure	procedure	NOUN
taxlaw-9795	412	39	,	,	PUNCT
taxlaw-9795	412	40	an	an	DET
taxlaw-9795	412	41	irs	irs	PROPN
taxlaw-9795	412	42	notice	notice	NOUN
taxlaw-9795	412	43	,	,	PUNCT
taxlaw-9795	412	44	or	or	CCONJ
taxlaw-9795	412	45	an	an	DET
taxlaw-9795	412	46	irs	irs	PROPN
taxlaw-9795	412	47	announcement	announcement	NOUN
taxlaw-9795	412	48	)	)	PUNCT
taxlaw-9795	412	49	and	and	CCONJ
taxlaw-9795	412	50	statutory	statutory	ADJ
taxlaw-9795	412	51	elections	election	NOUN
taxlaw-9795	412	52	(	(	PUNCT
taxlaw-9795	412	53	those	those	PRON
taxlaw-9795	412	54	with	with	ADP
taxlaw-9795	412	55	due	due	ADJ
taxlaw-9795	412	56	dates	date	NOUN
taxlaw-9795	412	57	87	87	NUM
taxlaw-9795	412	58	see	see	VERB
taxlaw-9795	412	59	,	,	PUNCT
taxlaw-9795	412	60	also	also	ADV
taxlaw-9795	412	61	,	,	PUNCT
taxlaw-9795	412	62	helvey	helvey	NOUN
taxlaw-9795	412	63	&	&	CCONJ
taxlaw-9795	412	64	stetson	stetson	NOUN
taxlaw-9795	412	65	,	,	PUNCT
taxlaw-9795	412	66	supra	supra	PROPN
taxlaw-9795	412	67	note	note	NOUN
taxlaw-9795	412	68	10	10	NUM
taxlaw-9795	412	69	,	,	PUNCT
taxlaw-9795	412	70	at	at	ADP
taxlaw-9795	412	71	338	338	NUM
taxlaw-9795	412	72	(	(	PUNCT
taxlaw-9795	412	73	describing	describe	VERB
taxlaw-9795	412	74	common	common	ADJ
taxlaw-9795	412	75	deadlines	deadline	NOUN
taxlaw-9795	412	76	for	for	ADP
taxlaw-9795	412	77	filing	file	VERB
taxlaw-9795	412	78	tax	tax	NOUN
taxlaw-9795	412	79	elections	election	NOUN
taxlaw-9795	412	80	)	)	PUNCT
taxlaw-9795	412	81	.	.	PUNCT
taxlaw-9795	413	1	88	88	NUM
taxlaw-9795	413	2	other	other	ADJ
taxlaw-9795	413	3	elections	election	NOUN
taxlaw-9795	413	4	have	have	VERB
taxlaw-9795	413	5	earlier	early	ADV
taxlaw-9795	413	6	or	or	CCONJ
taxlaw-9795	413	7	later	late	ADJ
taxlaw-9795	413	8	deadlines	deadline	NOUN
taxlaw-9795	413	9	.	.	PUNCT
taxlaw-9795	414	1	entity	entity	NOUN
taxlaw-9795	414	2	classification	classification	NOUN
taxlaw-9795	414	3	elections	election	NOUN
taxlaw-9795	414	4	have	have	VERB
taxlaw-9795	414	5	an	an	DET
taxlaw-9795	414	6	earlier	early	ADJ
taxlaw-9795	414	7	deadline	deadline	NOUN
taxlaw-9795	414	8	because	because	SCONJ
taxlaw-9795	414	9	the	the	DET
taxlaw-9795	414	10	effective	effective	ADJ
taxlaw-9795	414	11	date	date	NOUN
taxlaw-9795	414	12	for	for	ADP
taxlaw-9795	414	13	such	such	DET
taxlaw-9795	414	14	an	an	DET
taxlaw-9795	414	15	election	election	NOUN
taxlaw-9795	414	16	can	can	AUX
taxlaw-9795	414	17	not	not	PART
taxlaw-9795	414	18	be	be	AUX
taxlaw-9795	414	19	earlier	early	ADJ
taxlaw-9795	414	20	than	than	ADP
taxlaw-9795	414	21	75	75	NUM
taxlaw-9795	414	22	days	day	NOUN
taxlaw-9795	414	23	before	before	SCONJ
taxlaw-9795	414	24	it	it	PRON
taxlaw-9795	414	25	is	be	AUX
taxlaw-9795	414	26	filed	file	VERB
taxlaw-9795	414	27	.	.	PUNCT
taxlaw-9795	415	1	treas	treas	PROPN
taxlaw-9795	415	2	.	.	PUNCT
taxlaw-9795	416	1	reg	reg	PROPN
taxlaw-9795	416	2	.	.	PUNCT
taxlaw-9795	417	1	§	§	PROPN
taxlaw-9795	417	2	301.7701	301.7701	NUM
taxlaw-9795	417	3	-	-	SYM
taxlaw-9795	417	4	3(c)(1)(iii	3(c)(1)(iii	NUM
taxlaw-9795	417	5	)	)	PUNCT
taxlaw-9795	417	6	.	.	PUNCT
taxlaw-9795	418	1	the	the	DET
taxlaw-9795	418	2	section	section	NOUN
taxlaw-9795	418	3	121(f	121(f	PROPN
taxlaw-9795	418	4	)	)	PUNCT
taxlaw-9795	418	5	election	election	NOUN
taxlaw-9795	418	6	is	be	AUX
taxlaw-9795	418	7	an	an	DET
taxlaw-9795	418	8	example	example	NOUN
taxlaw-9795	418	9	of	of	ADP
taxlaw-9795	418	10	an	an	DET
taxlaw-9795	418	11	election	election	NOUN
taxlaw-9795	418	12	with	with	ADP
taxlaw-9795	418	13	a	a	DET
taxlaw-9795	418	14	later	later	ADJ
taxlaw-9795	418	15	deadline	deadline	NOUN
taxlaw-9795	418	16	.	.	PUNCT
taxlaw-9795	419	1	i.r.c	i.r.c	NOUN
taxlaw-9795	419	2	.	.	PUNCT
taxlaw-9795	420	1	section	section	NOUN
taxlaw-9795	420	2	121	121	NUM
taxlaw-9795	420	3	allows	allow	VERB
taxlaw-9795	420	4	a	a	DET
taxlaw-9795	420	5	taxpayer	taxpayer	NOUN
taxlaw-9795	420	6	to	to	PART
taxlaw-9795	420	7	exclude	exclude	VERB
taxlaw-9795	420	8	from	from	ADP
taxlaw-9795	420	9	gross	gross	ADJ
taxlaw-9795	420	10	income	income	NOUN
taxlaw-9795	420	11	up	up	ADP
taxlaw-9795	420	12	to	to	ADP
taxlaw-9795	420	13	a	a	DET
taxlaw-9795	420	14	certain	certain	ADJ
taxlaw-9795	420	15	amount	amount	NOUN
taxlaw-9795	420	16	of	of	ADP
taxlaw-9795	420	17	gain	gain	NOUN
taxlaw-9795	420	18	from	from	ADP
taxlaw-9795	420	19	the	the	DET
taxlaw-9795	420	20	sale	sale	NOUN
taxlaw-9795	420	21	of	of	ADP
taxlaw-9795	420	22	a	a	DET
taxlaw-9795	420	23	principal	principal	ADJ
taxlaw-9795	420	24	residence	residence	NOUN
taxlaw-9795	420	25	,	,	PUNCT
taxlaw-9795	420	26	provided	provide	VERB
taxlaw-9795	420	27	that	that	SCONJ
taxlaw-9795	420	28	various	various	ADJ
taxlaw-9795	420	29	requirements	requirement	NOUN
taxlaw-9795	420	30	are	be	AUX
taxlaw-9795	420	31	met	meet	VERB
taxlaw-9795	420	32	.	.	PUNCT
taxlaw-9795	421	1	i.r.c	i.r.c	NOUN
taxlaw-9795	421	2	.	.	PUNCT
taxlaw-9795	422	1	§	§	PROPN
taxlaw-9795	422	2	121	121	NUM
taxlaw-9795	422	3	.	.	PUNCT
taxlaw-9795	423	1	generally	generally	ADV
taxlaw-9795	423	2	,	,	PUNCT
taxlaw-9795	423	3	the	the	DET
taxlaw-9795	423	4	exclusion	exclusion	NOUN
taxlaw-9795	423	5	can	can	AUX
taxlaw-9795	423	6	only	only	ADV
taxlaw-9795	423	7	apply	apply	VERB
taxlaw-9795	423	8	to	to	ADP
taxlaw-9795	423	9	one	one	NUM
taxlaw-9795	423	10	sale	sale	NOUN
taxlaw-9795	423	11	within	within	ADP
taxlaw-9795	423	12	any	any	DET
taxlaw-9795	423	13	given	give	VERB
taxlaw-9795	423	14	two	two	NUM
taxlaw-9795	423	15	-	-	PUNCT
taxlaw-9795	423	16	year	year	NOUN
taxlaw-9795	423	17	period	period	NOUN
taxlaw-9795	423	18	.	.	PUNCT
taxlaw-9795	424	1	i.r.c	i.r.c	NOUN
taxlaw-9795	424	2	.	.	PUNCT
taxlaw-9795	425	1	§	§	PROPN
taxlaw-9795	425	2	121(b)(3	121(b)(3	NUM
taxlaw-9795	425	3	)	)	PUNCT
taxlaw-9795	425	4	.	.	PUNCT
taxlaw-9795	426	1	if	if	SCONJ
taxlaw-9795	426	2	two	two	NUM
taxlaw-9795	426	3	sales	sale	NOUN
taxlaw-9795	426	4	occur	occur	VERB
taxlaw-9795	426	5	within	within	ADP
taxlaw-9795	426	6	a	a	DET
taxlaw-9795	426	7	two	two	NUM
taxlaw-9795	426	8	-	-	PUNCT
taxlaw-9795	426	9	year	year	NOUN
taxlaw-9795	426	10	period	period	NOUN
taxlaw-9795	426	11	that	that	PRON
taxlaw-9795	426	12	would	would	AUX
taxlaw-9795	426	13	each	each	PRON
taxlaw-9795	426	14	qualify	qualify	VERB
taxlaw-9795	426	15	but	but	CCONJ
taxlaw-9795	426	16	for	for	ADP
taxlaw-9795	426	17	this	this	DET
taxlaw-9795	426	18	restriction	restriction	NOUN
taxlaw-9795	426	19	,	,	PUNCT
taxlaw-9795	426	20	a	a	DET
taxlaw-9795	426	21	taxpayer	taxpayer	NOUN
taxlaw-9795	426	22	can	can	AUX
taxlaw-9795	426	23	elect	elect	VERB
taxlaw-9795	426	24	to	to	PART
taxlaw-9795	426	25	not	not	PART
taxlaw-9795	426	26	exclude	exclude	VERB
taxlaw-9795	426	27	the	the	DET
taxlaw-9795	426	28	gain	gain	NOUN
taxlaw-9795	426	29	from	from	ADP
taxlaw-9795	426	30	one	one	NUM
taxlaw-9795	426	31	sale	sale	NOUN
taxlaw-9795	426	32	in	in	ADP
taxlaw-9795	426	33	order	order	NOUN
taxlaw-9795	426	34	to	to	PART
taxlaw-9795	426	35	allow	allow	VERB
taxlaw-9795	426	36	for	for	ADP
taxlaw-9795	426	37	the	the	DET
taxlaw-9795	426	38	use	use	NOUN
taxlaw-9795	426	39	of	of	ADP
taxlaw-9795	426	40	the	the	DET
taxlaw-9795	426	41	exclusion	exclusion	NOUN
taxlaw-9795	426	42	for	for	ADP
taxlaw-9795	426	43	the	the	DET
taxlaw-9795	426	44	other	other	ADJ
taxlaw-9795	426	45	sale	sale	NOUN
taxlaw-9795	426	46	.	.	PUNCT
taxlaw-9795	427	1	i.r.c	i.r.c	NOUN
taxlaw-9795	427	2	.	.	PUNCT
taxlaw-9795	428	1	§	§	PROPN
taxlaw-9795	428	2	121(f	121(f	PROPN
taxlaw-9795	428	3	)	)	PUNCT
taxlaw-9795	428	4	.	.	PUNCT
taxlaw-9795	429	1	because	because	SCONJ
taxlaw-9795	429	2	of	of	ADP
taxlaw-9795	429	3	the	the	DET
taxlaw-9795	429	4	timing	timing	NOUN
taxlaw-9795	429	5	of	of	ADP
taxlaw-9795	429	6	this	this	DET
taxlaw-9795	429	7	election	election	NOUN
taxlaw-9795	429	8	,	,	PUNCT
taxlaw-9795	429	9	a	a	DET
taxlaw-9795	429	10	taxpayer	taxpayer	NOUN
taxlaw-9795	429	11	does	do	AUX
taxlaw-9795	429	12	not	not	PART
taxlaw-9795	429	13	have	have	VERB
taxlaw-9795	429	14	to	to	PART
taxlaw-9795	429	15	predict	predict	VERB
taxlaw-9795	429	16	,	,	PUNCT
taxlaw-9795	429	17	at	at	ADP
taxlaw-9795	429	18	the	the	DET
taxlaw-9795	429	19	time	time	NOUN
taxlaw-9795	429	20	of	of	ADP
taxlaw-9795	429	21	the	the	DET
taxlaw-9795	429	22	first	first	ADJ
taxlaw-9795	429	23	sale	sale	NOUN
taxlaw-9795	429	24	,	,	PUNCT
taxlaw-9795	429	25	that	that	SCONJ
taxlaw-9795	429	26	a	a	DET
taxlaw-9795	429	27	second	second	ADJ
taxlaw-9795	429	28	sale	sale	NOUN
taxlaw-9795	429	29	will	will	AUX
taxlaw-9795	429	30	occur	occur	VERB
taxlaw-9795	429	31	.	.	PUNCT
taxlaw-9795	430	1	the	the	DET
taxlaw-9795	430	2	taxpayer	taxpayer	NOUN
taxlaw-9795	430	3	could	could	AUX
taxlaw-9795	430	4	refrain	refrain	VERB
taxlaw-9795	430	5	from	from	ADP
taxlaw-9795	430	6	making	make	VERB
taxlaw-9795	430	7	the	the	DET
taxlaw-9795	430	8	election	election	NOUN
taxlaw-9795	430	9	at	at	ADP
taxlaw-9795	430	10	the	the	DET
taxlaw-9795	430	11	time	time	NOUN
taxlaw-9795	430	12	of	of	ADP
taxlaw-9795	430	13	the	the	DET
taxlaw-9795	430	14	first	first	ADJ
taxlaw-9795	430	15	sale	sale	NOUN
taxlaw-9795	430	16	and	and	CCONJ
taxlaw-9795	430	17	exclude	exclude	VERB
taxlaw-9795	430	18	the	the	DET
taxlaw-9795	430	19	gain	gain	NOUN
taxlaw-9795	430	20	.	.	PUNCT
taxlaw-9795	431	1	later	later	ADV
taxlaw-9795	431	2	within	within	ADP
taxlaw-9795	431	3	the	the	DET
taxlaw-9795	431	4	two	two	NUM
taxlaw-9795	431	5	-	-	PUNCT
taxlaw-9795	431	6	year	year	NOUN
taxlaw-9795	431	7	period	period	NOUN
taxlaw-9795	431	8	,	,	PUNCT
taxlaw-9795	431	9	if	if	SCONJ
taxlaw-9795	431	10	there	there	PRON
taxlaw-9795	431	11	is	be	VERB
taxlaw-9795	431	12	a	a	DET
taxlaw-9795	431	13	second	second	ADJ
taxlaw-9795	431	14	sale	sale	NOUN
taxlaw-9795	431	15	for	for	ADP
taxlaw-9795	431	16	which	which	PRON
taxlaw-9795	431	17	the	the	DET
taxlaw-9795	431	18	taxpayer	taxpayer	NOUN
taxlaw-9795	431	19	would	would	AUX
taxlaw-9795	431	20	prefer	prefer	VERB
taxlaw-9795	431	21	to	to	PART
taxlaw-9795	431	22	use	use	VERB
taxlaw-9795	431	23	the	the	DET
taxlaw-9795	431	24	exclusion	exclusion	NOUN
taxlaw-9795	431	25	,	,	PUNCT
taxlaw-9795	431	26	the	the	DET
taxlaw-9795	431	27	taxpayer	taxpayer	NOUN
taxlaw-9795	431	28	is	be	AUX
taxlaw-9795	431	29	allowed	allow	VERB
taxlaw-9795	431	30	to	to	PART
taxlaw-9795	431	31	amend	amend	VERB
taxlaw-9795	431	32	the	the	DET
taxlaw-9795	431	33	earlier	early	ADJ
taxlaw-9795	431	34	return	return	NOUN
taxlaw-9795	431	35	to	to	PART
taxlaw-9795	431	36	elect	elect	VERB
taxlaw-9795	431	37	to	to	PART
taxlaw-9795	431	38	include	include	VERB
taxlaw-9795	431	39	the	the	DET
taxlaw-9795	431	40	gain	gain	NOUN
taxlaw-9795	431	41	for	for	ADP
taxlaw-9795	431	42	the	the	DET
taxlaw-9795	431	43	first	first	ADJ
taxlaw-9795	431	44	sale	sale	NOUN
taxlaw-9795	431	45	so	so	SCONJ
taxlaw-9795	431	46	that	that	SCONJ
taxlaw-9795	431	47	the	the	DET
taxlaw-9795	431	48	taxpayer	taxpayer	NOUN
taxlaw-9795	431	49	can	can	AUX
taxlaw-9795	431	50	,	,	PUNCT
taxlaw-9795	431	51	then	then	ADV
taxlaw-9795	431	52	,	,	PUNCT
taxlaw-9795	431	53	use	use	VERB
taxlaw-9795	431	54	the	the	DET
taxlaw-9795	431	55	exclusion	exclusion	NOUN
taxlaw-9795	431	56	for	for	ADP
taxlaw-9795	431	57	the	the	DET
taxlaw-9795	431	58	second	second	ADJ
taxlaw-9795	431	59	sale	sale	NOUN
taxlaw-9795	431	60	.	.	PUNCT
taxlaw-9795	432	1	see	see	VERB
taxlaw-9795	432	2	treas	treas	PROPN
taxlaw-9795	432	3	.	.	PUNCT
taxlaw-9795	433	1	reg	reg	PROPN
taxlaw-9795	433	2	.	.	PUNCT
taxlaw-9795	434	1	§	§	PROPN
taxlaw-9795	434	2	1.121	1.121	NUM
taxlaw-9795	434	3	-	-	SYM
taxlaw-9795	434	4	4(g	4(g	NUM
taxlaw-9795	434	5	)	)	PUNCT
taxlaw-9795	434	6	.	.	PUNCT
taxlaw-9795	435	1	thus	thus	ADV
taxlaw-9795	435	2	,	,	PUNCT
taxlaw-9795	435	3	using	use	VERB
taxlaw-9795	435	4	hindsight	hindsight	NOUN
taxlaw-9795	435	5	is	be	AUX
taxlaw-9795	435	6	permissible	permissible	ADJ
taxlaw-9795	435	7	in	in	ADP
taxlaw-9795	435	8	the	the	DET
taxlaw-9795	435	9	context	context	NOUN
taxlaw-9795	435	10	of	of	ADP
taxlaw-9795	435	11	section	section	NOUN
taxlaw-9795	435	12	121(f	121(f	PROPN
taxlaw-9795	435	13	)	)	PUNCT
taxlaw-9795	435	14	.	.	PUNCT
taxlaw-9795	436	1	perhaps	perhaps	ADV
taxlaw-9795	436	2	lawmakers	lawmaker	NOUN
taxlaw-9795	436	3	opted	opt	VERB
taxlaw-9795	436	4	to	to	PART
taxlaw-9795	436	5	be	be	AUX
taxlaw-9795	436	6	generous	generous	ADJ
taxlaw-9795	436	7	in	in	ADP
taxlaw-9795	436	8	this	this	DET
taxlaw-9795	436	9	context	context	NOUN
taxlaw-9795	436	10	because	because	SCONJ
taxlaw-9795	436	11	of	of	ADP
taxlaw-9795	436	12	the	the	DET
taxlaw-9795	436	13	possibility	possibility	NOUN
taxlaw-9795	436	14	that	that	SCONJ
taxlaw-9795	436	15	taxpayers	taxpayer	NOUN
taxlaw-9795	436	16	without	without	ADP
taxlaw-9795	436	17	access	access	NOUN
taxlaw-9795	436	18	to	to	ADP
taxlaw-9795	436	19	sophisticated	sophisticated	ADJ
taxlaw-9795	436	20	advice	advice	NOUN
taxlaw-9795	436	21	may	may	AUX
taxlaw-9795	436	22	be	be	AUX
taxlaw-9795	436	23	affected	affect	VERB
taxlaw-9795	436	24	by	by	ADP
taxlaw-9795	436	25	the	the	DET
taxlaw-9795	436	26	election	election	NOUN
taxlaw-9795	436	27	.	.	PUNCT
taxlaw-9795	437	1	89	89	NUM
taxlaw-9795	437	2	treas	trea	NOUN
taxlaw-9795	437	3	.	.	PUNCT
taxlaw-9795	438	1	reg	reg	PROPN
taxlaw-9795	438	2	.	.	PUNCT
taxlaw-9795	439	1	§	§	PROPN
taxlaw-9795	439	2	1.1237	1.1237	NUM
taxlaw-9795	439	3	-	-	PUNCT
taxlaw-9795	439	4	1(c)(5)(iii)(b)(1	1(c)(5)(iii)(b)(1	NUM
taxlaw-9795	439	5	)	)	PUNCT
taxlaw-9795	439	6	.	.	PUNCT
taxlaw-9795	440	1	90	90	NUM
taxlaw-9795	440	2	in	in	ADP
taxlaw-9795	440	3	the	the	DET
taxlaw-9795	440	4	context	context	NOUN
taxlaw-9795	440	5	of	of	ADP
taxlaw-9795	440	6	elections	election	NOUN
taxlaw-9795	440	7	with	with	ADP
taxlaw-9795	440	8	later	later	ADJ
taxlaw-9795	440	9	deadlines	deadline	NOUN
taxlaw-9795	440	10	,	,	PUNCT
taxlaw-9795	440	11	taxpayers	taxpayer	NOUN
taxlaw-9795	440	12	may	may	AUX
taxlaw-9795	440	13	be	be	AUX
taxlaw-9795	440	14	able	able	ADJ
taxlaw-9795	440	15	to	to	PART
taxlaw-9795	440	16	use	use	VERB
taxlaw-9795	440	17	a	a	DET
taxlaw-9795	440	18	wait	wait	NOUN
taxlaw-9795	440	19	and	and	CCONJ
taxlaw-9795	440	20	see	see	VERB
taxlaw-9795	440	21	approach	approach	NOUN
taxlaw-9795	440	22	.	.	PUNCT
taxlaw-9795	441	1	for	for	ADP
taxlaw-9795	441	2	example	example	NOUN
taxlaw-9795	441	3	,	,	PUNCT
taxlaw-9795	441	4	this	this	PRON
taxlaw-9795	441	5	is	be	AUX
taxlaw-9795	441	6	the	the	DET
taxlaw-9795	441	7	case	case	NOUN
taxlaw-9795	441	8	with	with	ADP
taxlaw-9795	441	9	the	the	DET
taxlaw-9795	441	10	section	section	NOUN
taxlaw-9795	441	11	121(f	121(f	PROPN
taxlaw-9795	441	12	)	)	PUNCT
taxlaw-9795	441	13	example	example	NOUN
taxlaw-9795	441	14	discussed	discuss	VERB
taxlaw-9795	441	15	above	above	ADV
taxlaw-9795	441	16	in	in	ADP
taxlaw-9795	441	17	note	note	NOUN
taxlaw-9795	441	18	88	88	NUM
taxlaw-9795	441	19	.	.	PUNCT
taxlaw-9795	442	1	98	98	NUM
taxlaw-9795	442	2	columbia	columbia	PROPN
taxlaw-9795	442	3	journal	journal	PROPN
taxlaw-9795	442	4	of	of	ADP
taxlaw-9795	442	5	tax	tax	NOUN
taxlaw-9795	442	6	law	law	NOUN
taxlaw-9795	443	1	[	[	X
taxlaw-9795	443	2	vol	vol	NOUN
taxlaw-9795	443	3	:	:	PUNCT
taxlaw-9795	443	4	13:2	13:2	NUM
taxlaw-9795	443	5	prescribed	prescribe	VERB
taxlaw-9795	443	6	by	by	ADP
taxlaw-9795	443	7	statute).91	statute).91	NOUN
taxlaw-9795	443	8	generally	generally	ADV
taxlaw-9795	443	9	,	,	PUNCT
taxlaw-9795	443	10	for	for	ADP
taxlaw-9795	443	11	regulatory	regulatory	ADJ
taxlaw-9795	443	12	elections	election	NOUN
taxlaw-9795	443	13	and	and	CCONJ
taxlaw-9795	443	14	statutory	statutory	ADJ
taxlaw-9795	443	15	elections	election	NOUN
taxlaw-9795	443	16	that	that	PRON
taxlaw-9795	443	17	are	be	AUX
taxlaw-9795	443	18	due	due	ADJ
taxlaw-9795	443	19	by	by	ADP
taxlaw-9795	443	20	the	the	DET
taxlaw-9795	443	21	due	due	ADJ
taxlaw-9795	443	22	date	date	NOUN
taxlaw-9795	443	23	for	for	ADP
taxlaw-9795	443	24	a	a	DET
taxlaw-9795	443	25	taxpayer	taxpayer	NOUN
taxlaw-9795	443	26	’s	’s	PART
taxlaw-9795	443	27	return	return	NOUN
taxlaw-9795	443	28	(	(	PUNCT
taxlaw-9795	443	29	or	or	CCONJ
taxlaw-9795	443	30	the	the	DET
taxlaw-9795	443	31	due	due	ADJ
taxlaw-9795	443	32	date	date	NOUN
taxlaw-9795	443	33	for	for	ADP
taxlaw-9795	443	34	the	the	DET
taxlaw-9795	443	35	taxpayer	taxpayer	NOUN
taxlaw-9795	443	36	’s	’s	PART
taxlaw-9795	443	37	return	return	NOUN
taxlaw-9795	443	38	with	with	ADP
taxlaw-9795	443	39	extensions	extension	NOUN
taxlaw-9795	443	40	)	)	PUNCT
taxlaw-9795	443	41	,	,	PUNCT
taxlaw-9795	443	42	the	the	DET
taxlaw-9795	443	43	treasury	treasury	PROPN
taxlaw-9795	443	44	regulations	regulation	NOUN
taxlaw-9795	443	45	allow	allow	VERB
taxlaw-9795	443	46	taxpayers	taxpayer	NOUN
taxlaw-9795	443	47	to	to	PART
taxlaw-9795	443	48	obtain	obtain	VERB
taxlaw-9795	443	49	an	an	DET
taxlaw-9795	443	50	automatic	automatic	ADJ
taxlaw-9795	443	51	extension	extension	NOUN
taxlaw-9795	443	52	of	of	ADP
taxlaw-9795	443	53	time	time	NOUN
taxlaw-9795	443	54	to	to	PART
taxlaw-9795	443	55	file	file	VERB
taxlaw-9795	443	56	the	the	DET
taxlaw-9795	443	57	election.92	election.92	PROPN
taxlaw-9795	443	58	the	the	DET
taxlaw-9795	443	59	automatic	automatic	ADJ
taxlaw-9795	443	60	extension	extension	NOUN
taxlaw-9795	443	61	of	of	ADP
taxlaw-9795	443	62	time	time	NOUN
taxlaw-9795	443	63	is	be	AUX
taxlaw-9795	443	64	,	,	PUNCT
taxlaw-9795	443	65	in	in	ADP
taxlaw-9795	443	66	some	some	DET
taxlaw-9795	443	67	cases	case	NOUN
taxlaw-9795	443	68	,	,	PUNCT
taxlaw-9795	443	69	for	for	ADP
taxlaw-9795	443	70	6	6	NUM
taxlaw-9795	443	71	months	month	NOUN
taxlaw-9795	443	72	from	from	ADP
taxlaw-9795	443	73	the	the	DET
taxlaw-9795	443	74	election	election	NOUN
taxlaw-9795	443	75	’s	’s	PART
taxlaw-9795	443	76	due	due	ADJ
taxlaw-9795	443	77	date	date	NOUN
taxlaw-9795	443	78	and	and	CCONJ
taxlaw-9795	443	79	,	,	PUNCT
taxlaw-9795	443	80	in	in	ADP
taxlaw-9795	443	81	other	other	ADJ
taxlaw-9795	443	82	cases	case	NOUN
taxlaw-9795	443	83	,	,	PUNCT
taxlaw-9795	443	84	for	for	ADP
taxlaw-9795	443	85	12	12	NUM
taxlaw-9795	443	86	months	month	NOUN
taxlaw-9795	443	87	from	from	ADP
taxlaw-9795	443	88	its	its	PRON
taxlaw-9795	443	89	due	due	ADJ
taxlaw-9795	443	90	date.93	date.93	NOUN
taxlaw-9795	443	91	there	there	PRON
taxlaw-9795	443	92	is	be	VERB
taxlaw-9795	443	93	no	no	DET
taxlaw-9795	443	94	guarantee	guarantee	NOUN
taxlaw-9795	443	95	that	that	SCONJ
taxlaw-9795	443	96	this	this	DET
taxlaw-9795	443	97	amount	amount	NOUN
taxlaw-9795	443	98	of	of	ADP
taxlaw-9795	443	99	additional	additional	ADJ
taxlaw-9795	443	100	time	time	NOUN
taxlaw-9795	443	101	would	would	AUX
taxlaw-9795	443	102	allow	allow	VERB
taxlaw-9795	443	103	a	a	DET
taxlaw-9795	443	104	taxpayer	taxpayer	NOUN
taxlaw-9795	443	105	to	to	PART
taxlaw-9795	443	106	employ	employ	VERB
taxlaw-9795	443	107	a	a	DET
taxlaw-9795	443	108	wait	wait	VERB
taxlaw-9795	443	109	-	-	PUNCT
taxlaw-9795	443	110	and	and	CCONJ
taxlaw-9795	443	111	-	-	PUNCT
taxlaw-9795	443	112	see	see	VERB
taxlaw-9795	443	113	approach	approach	NOUN
taxlaw-9795	443	114	.	.	PUNCT
taxlaw-9795	444	1	for	for	ADP
taxlaw-9795	444	2	regulatory	regulatory	ADJ
taxlaw-9795	444	3	elections	election	NOUN
taxlaw-9795	444	4	that	that	PRON
taxlaw-9795	444	5	are	be	AUX
taxlaw-9795	444	6	not	not	PART
taxlaw-9795	444	7	covered	cover	VERB
taxlaw-9795	444	8	by	by	ADP
taxlaw-9795	444	9	the	the	DET
taxlaw-9795	444	10	automatic	automatic	ADJ
taxlaw-9795	444	11	extension	extension	NOUN
taxlaw-9795	444	12	of	of	ADP
taxlaw-9795	444	13	time	time	NOUN
taxlaw-9795	444	14	rules	rule	NOUN
taxlaw-9795	444	15	,	,	PUNCT
taxlaw-9795	444	16	a	a	DET
taxlaw-9795	444	17	taxpayer	taxpayer	NOUN
taxlaw-9795	444	18	can	can	AUX
taxlaw-9795	444	19	request	request	VERB
taxlaw-9795	444	20	a	a	DET
taxlaw-9795	444	21	ruling	ruling	NOUN
taxlaw-9795	444	22	from	from	ADP
taxlaw-9795	444	23	the	the	DET
taxlaw-9795	444	24	irs	irs	PROPN
taxlaw-9795	444	25	to	to	PART
taxlaw-9795	444	26	obtain	obtain	VERB
taxlaw-9795	444	27	relief	relief	NOUN
taxlaw-9795	444	28	to	to	PART
taxlaw-9795	444	29	file	file	VERB
taxlaw-9795	444	30	a	a	DET
taxlaw-9795	444	31	late	late	ADJ
taxlaw-9795	444	32	election.94	election.94	NOUN
taxlaw-9795	444	33	however	however	ADV
taxlaw-9795	444	34	,	,	PUNCT
taxlaw-9795	444	35	the	the	DET
taxlaw-9795	444	36	requirements	requirement	NOUN
taxlaw-9795	444	37	for	for	ADP
taxlaw-9795	444	38	obtaining	obtain	VERB
taxlaw-9795	444	39	relief	relief	NOUN
taxlaw-9795	444	40	would	would	AUX
taxlaw-9795	444	41	exclude	exclude	VERB
taxlaw-9795	444	42	taxpayers	taxpayer	NOUN
taxlaw-9795	444	43	who	who	PRON
taxlaw-9795	444	44	made	make	VERB
taxlaw-9795	444	45	a	a	DET
taxlaw-9795	444	46	calculated	calculated	ADJ
taxlaw-9795	444	47	decision	decision	NOUN
taxlaw-9795	444	48	to	to	PART
taxlaw-9795	444	49	file	file	VERB
taxlaw-9795	444	50	late	late	ADV
taxlaw-9795	444	51	only	only	ADV
taxlaw-9795	444	52	if	if	SCONJ
taxlaw-9795	444	53	filing	filing	NOUN
taxlaw-9795	444	54	proved	prove	VERB
taxlaw-9795	444	55	to	to	PART
taxlaw-9795	444	56	be	be	AUX
taxlaw-9795	444	57	advantageous	advantageous	ADJ
taxlaw-9795	444	58	in	in	ADP
taxlaw-9795	444	59	light	light	NOUN
taxlaw-9795	444	60	of	of	ADP
taxlaw-9795	444	61	later	later	ADV
taxlaw-9795	444	62	acquired	acquire	VERB
taxlaw-9795	444	63	information	information	NOUN
taxlaw-9795	444	64	that	that	SCONJ
taxlaw-9795	444	65	the	the	DET
taxlaw-9795	444	66	irs	irs	PROPN
taxlaw-9795	444	67	challenged	challenge	VERB
taxlaw-9795	444	68	the	the	DET
taxlaw-9795	444	69	taxpayer	taxpayer	NOUN
taxlaw-9795	444	70	’s	’s	PART
taxlaw-9795	444	71	reporting	reporting	NOUN
taxlaw-9795	444	72	.	.	PUNCT
taxlaw-9795	445	1	in	in	ADP
taxlaw-9795	445	2	particular	particular	ADJ
taxlaw-9795	445	3	,	,	PUNCT
taxlaw-9795	445	4	to	to	PART
taxlaw-9795	445	5	obtain	obtain	VERB
taxlaw-9795	445	6	relief	relief	NOUN
taxlaw-9795	445	7	,	,	PUNCT
taxlaw-9795	445	8	the	the	DET
taxlaw-9795	445	9	taxpayer	taxpayer	NOUN
taxlaw-9795	445	10	must	must	AUX
taxlaw-9795	445	11	establish	establish	VERB
taxlaw-9795	445	12	that	that	SCONJ
taxlaw-9795	445	13	he	he	PRON
taxlaw-9795	445	14	or	or	CCONJ
taxlaw-9795	445	15	she	she	PRON
taxlaw-9795	445	16	acted	act	VERB
taxlaw-9795	445	17	“	"	PUNCT
taxlaw-9795	445	18	reasonably	reasonably	ADV
taxlaw-9795	445	19	and	and	CCONJ
taxlaw-9795	445	20	in	in	ADP
taxlaw-9795	445	21	good	good	ADJ
taxlaw-9795	445	22	faith	faith	NOUN
taxlaw-9795	445	23	”	"	PUNCT
taxlaw-9795	445	24	in	in	ADP
taxlaw-9795	445	25	addition	addition	NOUN
taxlaw-9795	445	26	to	to	ADP
taxlaw-9795	445	27	complying	comply	VERB
taxlaw-9795	445	28	with	with	ADP
taxlaw-9795	445	29	other	other	ADJ
taxlaw-9795	445	30	requirements.95	requirements.95	NOUN
taxlaw-9795	445	31	the	the	DET
taxlaw-9795	445	32	regulations	regulation	NOUN
taxlaw-9795	445	33	specify	specify	VERB
taxlaw-9795	445	34	that	that	SCONJ
taxlaw-9795	445	35	a	a	DET
taxlaw-9795	445	36	taxpayer	taxpayer	NOUN
taxlaw-9795	445	37	has	have	AUX
taxlaw-9795	445	38	not	not	PART
taxlaw-9795	445	39	acted	act	VERB
taxlaw-9795	445	40	reasonably	reasonably	ADV
taxlaw-9795	445	41	and	and	CCONJ
taxlaw-9795	445	42	in	in	ADP
taxlaw-9795	445	43	good	good	ADJ
taxlaw-9795	445	44	faith	faith	NOUN
taxlaw-9795	445	45	if	if	SCONJ
taxlaw-9795	445	46	the	the	DET
taxlaw-9795	445	47	taxpayer	taxpayer	NOUN
taxlaw-9795	445	48	has	have	AUX
taxlaw-9795	445	49	filed	file	VERB
taxlaw-9795	445	50	a	a	DET
taxlaw-9795	445	51	tax	tax	NOUN
taxlaw-9795	445	52	return	return	NOUN
taxlaw-9795	445	53	that	that	PRON
taxlaw-9795	445	54	has	have	AUX
taxlaw-9795	445	55	been	be	AUX
taxlaw-9795	445	56	or	or	CCONJ
taxlaw-9795	445	57	could	could	AUX
taxlaw-9795	445	58	be	be	AUX
taxlaw-9795	445	59	subject	subject	ADJ
taxlaw-9795	445	60	to	to	ADP
taxlaw-9795	445	61	an	an	DET
taxlaw-9795	445	62	accuracy	accuracy	NOUN
taxlaw-9795	445	63	-	-	PUNCT
taxlaw-9795	445	64	related	relate	VERB
taxlaw-9795	445	65	penalty	penalty	NOUN
taxlaw-9795	445	66	and	and	CCONJ
taxlaw-9795	445	67	the	the	DET
taxlaw-9795	445	68	taxpayer	taxpayer	NOUN
taxlaw-9795	445	69	wants	want	VERB
taxlaw-9795	445	70	to	to	PART
taxlaw-9795	445	71	alter	alter	VERB
taxlaw-9795	445	72	what	what	PRON
taxlaw-9795	445	73	they	they	PRON
taxlaw-9795	445	74	have	have	AUX
taxlaw-9795	445	75	claimed	claim	VERB
taxlaw-9795	445	76	on	on	ADP
taxlaw-9795	445	77	the	the	DET
taxlaw-9795	445	78	return	return	NOUN
taxlaw-9795	445	79	and	and	CCONJ
taxlaw-9795	445	80	wants	want	VERB
taxlaw-9795	445	81	to	to	PART
taxlaw-9795	445	82	file	file	VERB
taxlaw-9795	445	83	an	an	DET
taxlaw-9795	445	84	election	election	NOUN
taxlaw-9795	445	85	late	late	ADV
taxlaw-9795	445	86	in	in	ADP
taxlaw-9795	445	87	connection	connection	NOUN
taxlaw-9795	445	88	with	with	ADP
taxlaw-9795	445	89	the	the	DET
taxlaw-9795	445	90	new	new	ADJ
taxlaw-9795	445	91	outcome	outcome	NOUN
taxlaw-9795	445	92	they	they	PRON
taxlaw-9795	445	93	intend	intend	VERB
taxlaw-9795	445	94	to	to	PART
taxlaw-9795	445	95	claim.96	claim.96	PROPN
taxlaw-9795	445	96	this	this	PRON
taxlaw-9795	445	97	would	would	AUX
taxlaw-9795	445	98	preclude	preclude	VERB
taxlaw-9795	445	99	taxpayers	taxpayer	NOUN
taxlaw-9795	445	100	from	from	ADP
taxlaw-9795	445	101	using	use	VERB
taxlaw-9795	445	102	a	a	DET
taxlaw-9795	445	103	wait	wait	NOUN
taxlaw-9795	445	104	and	and	CCONJ
taxlaw-9795	445	105	see	see	VERB
taxlaw-9795	445	106	approach	approach	NOUN
taxlaw-9795	445	107	to	to	PART
taxlaw-9795	445	108	file	file	VERB
taxlaw-9795	445	109	a	a	DET
taxlaw-9795	445	110	late	late	ADJ
taxlaw-9795	445	111	election	election	NOUN
taxlaw-9795	445	112	if	if	SCONJ
taxlaw-9795	445	113	the	the	DET
taxlaw-9795	445	114	irs	irs	PROPN
taxlaw-9795	445	115	challenged	challenge	VERB
taxlaw-9795	445	116	the	the	DET
taxlaw-9795	445	117	results	result	NOUN
taxlaw-9795	445	118	claimed	claim	VERB
taxlaw-9795	445	119	by	by	ADP
taxlaw-9795	445	120	the	the	DET
taxlaw-9795	445	121	taxpayer	taxpayer	NOUN
taxlaw-9795	445	122	,	,	PUNCT
taxlaw-9795	445	123	at	at	ADP
taxlaw-9795	445	124	least	least	ADJ
taxlaw-9795	445	125	in	in	ADP
taxlaw-9795	445	126	cases	case	NOUN
taxlaw-9795	445	127	in	in	ADP
taxlaw-9795	445	128	which	which	PRON
taxlaw-9795	445	129	irs	irs	PROPN
taxlaw-9795	445	130	challenge	challenge	NOUN
taxlaw-9795	445	131	could	could	AUX
taxlaw-9795	445	132	lead	lead	VERB
taxlaw-9795	445	133	to	to	ADP
taxlaw-9795	445	134	the	the	DET
taxlaw-9795	445	135	imposition	imposition	NOUN
taxlaw-9795	445	136	of	of	ADP
taxlaw-9795	445	137	an	an	DET
taxlaw-9795	445	138	accuracy	accuracy	NOUN
taxlaw-9795	445	139	related	relate	VERB
taxlaw-9795	445	140	penalty.97	penalty.97	NOUN
taxlaw-9795	445	141	in	in	ADP
taxlaw-9795	445	142	addition	addition	NOUN
taxlaw-9795	445	143	,	,	PUNCT
taxlaw-9795	445	144	the	the	DET
taxlaw-9795	445	145	regulations	regulation	NOUN
taxlaw-9795	445	146	disallow	disallow	NOUN
taxlaw-9795	445	147	relief	relief	NOUN
taxlaw-9795	445	148	for	for	ADP
taxlaw-9795	445	149	late	late	ADJ
taxlaw-9795	445	150	filing	filing	NOUN
taxlaw-9795	445	151	if	if	SCONJ
taxlaw-9795	445	152	the	the	DET
taxlaw-9795	445	153	taxpayer	taxpayer	NOUN
taxlaw-9795	445	154	“	"	PUNCT
taxlaw-9795	445	155	was	be	AUX
taxlaw-9795	445	156	informed	inform	VERB
taxlaw-9795	445	157	in	in	ADP
taxlaw-9795	445	158	all	all	DET
taxlaw-9795	445	159	material	material	ADJ
taxlaw-9795	445	160	respects	respect	NOUN
taxlaw-9795	445	161	of	of	ADP
taxlaw-9795	445	162	the	the	DET
taxlaw-9795	445	163	required	require	VERB
taxlaw-9795	445	164	election	election	NOUN
taxlaw-9795	445	165	and	and	CCONJ
taxlaw-9795	445	166	related	related	ADJ
taxlaw-9795	445	167	tax	tax	NOUN
taxlaw-9795	445	168	consequences	consequence	NOUN
taxlaw-9795	445	169	,	,	PUNCT
taxlaw-9795	445	170	but	but	CCONJ
taxlaw-9795	445	171	chose	choose	VERB
taxlaw-9795	445	172	not	not	PART
taxlaw-9795	445	173	to	to	PART
taxlaw-9795	445	174	file	file	VERB
taxlaw-9795	445	175	the	the	DET
taxlaw-9795	445	176	election	election	NOUN
taxlaw-9795	445	177	.	.	PUNCT
taxlaw-9795	445	178	”98	”98	PUNCT
taxlaw-9795	446	1	thus	thus	ADV
taxlaw-9795	446	2	,	,	PUNCT
taxlaw-9795	446	3	a	a	DET
taxlaw-9795	446	4	calculated	calculated	ADJ
taxlaw-9795	446	5	decision	decision	NOUN
taxlaw-9795	446	6	to	to	PART
taxlaw-9795	446	7	use	use	VERB
taxlaw-9795	446	8	a	a	DET
taxlaw-9795	446	9	wait	wait	NOUN
taxlaw-9795	446	10	and	and	CCONJ
taxlaw-9795	446	11	see	see	VERB
taxlaw-9795	446	12	approach	approach	NOUN
taxlaw-9795	446	13	appears	appear	VERB
taxlaw-9795	446	14	to	to	PART
taxlaw-9795	446	15	be	be	AUX
taxlaw-9795	446	16	incompatible	incompatible	ADJ
taxlaw-9795	446	17	with	with	ADP
taxlaw-9795	446	18	obtaining	obtain	VERB
taxlaw-9795	446	19	relief	relief	NOUN
taxlaw-9795	446	20	to	to	PART
taxlaw-9795	446	21	file	file	VERB
taxlaw-9795	446	22	a	a	DET
taxlaw-9795	446	23	late	late	ADJ
taxlaw-9795	446	24	election	election	NOUN
taxlaw-9795	446	25	.	.	PUNCT
taxlaw-9795	447	1	consequently	consequently	ADV
taxlaw-9795	447	2	,	,	PUNCT
taxlaw-9795	447	3	for	for	ADP
taxlaw-9795	447	4	many	many	ADJ
taxlaw-9795	447	5	elections	election	NOUN
taxlaw-9795	447	6	,	,	PUNCT
taxlaw-9795	447	7	taxpayers	taxpayer	NOUN
taxlaw-9795	447	8	can	can	AUX
taxlaw-9795	447	9	not	not	PART
taxlaw-9795	447	10	replicate	replicate	VERB
taxlaw-9795	447	11	the	the	DET
taxlaw-9795	447	12	effects	effect	NOUN
taxlaw-9795	447	13	of	of	ADP
taxlaw-9795	447	14	a	a	DET
taxlaw-9795	447	15	favorable	favorable	ADJ
taxlaw-9795	447	16	fallback	fallback	NOUN
taxlaw-9795	447	17	protective	protective	ADJ
taxlaw-9795	447	18	tax	tax	NOUN
taxlaw-9795	447	19	election	election	NOUN
taxlaw-9795	447	20	by	by	ADP
taxlaw-9795	447	21	delaying	delay	VERB
taxlaw-9795	447	22	and	and	CCONJ
taxlaw-9795	447	23	making	make	VERB
taxlaw-9795	447	24	the	the	DET
taxlaw-9795	447	25	election	election	NOUN
taxlaw-9795	447	26	late	late	ADV
taxlaw-9795	447	27	.	.	PUNCT
taxlaw-9795	448	1	that	that	PRON
taxlaw-9795	448	2	is	be	AUX
taxlaw-9795	448	3	not	not	PART
taxlaw-9795	448	4	invariably	invariably	ADV
taxlaw-9795	448	5	true	true	ADJ
taxlaw-9795	448	6	.	.	PUNCT
taxlaw-9795	449	1	as	as	SCONJ
taxlaw-9795	449	2	discussed	discuss	VERB
taxlaw-9795	449	3	above	above	ADV
taxlaw-9795	449	4	in	in	ADP
taxlaw-9795	449	5	part	part	NOUN
taxlaw-9795	449	6	i.d	i.d	PROPN
taxlaw-9795	449	7	,	,	PUNCT
taxlaw-9795	449	8	for	for	ADP
taxlaw-9795	449	9	instance	instance	NOUN
taxlaw-9795	449	10	,	,	PUNCT
taxlaw-9795	449	11	because	because	SCONJ
taxlaw-9795	449	12	a	a	DET
taxlaw-9795	449	13	taxpayer	taxpayer	NOUN
taxlaw-9795	449	14	makes	make	VERB
taxlaw-9795	449	15	a	a	DET
taxlaw-9795	449	16	section	section	NOUN
taxlaw-9795	449	17	6015(c	6015(c	NOUN
taxlaw-9795	449	18	)	)	PUNCT
taxlaw-9795	449	19	election	election	NOUN
taxlaw-9795	449	20	after	after	SCONJ
taxlaw-9795	449	21	the	the	DET
taxlaw-9795	449	22	irs	irs	PROPN
taxlaw-9795	449	23	assesses	assess	VERB
taxlaw-9795	449	24	a	a	DET
taxlaw-9795	449	25	deficiency	deficiency	NOUN
taxlaw-9795	449	26	,	,	PUNCT
taxlaw-9795	449	27	taxpayers	taxpayer	NOUN
taxlaw-9795	449	28	can	can	AUX
taxlaw-9795	449	29	(	(	PUNCT
taxlaw-9795	449	30	and	and	CCONJ
taxlaw-9795	449	31	indeed	indeed	ADV
taxlaw-9795	449	32	must	must	AUX
taxlaw-9795	449	33	)	)	PUNCT
taxlaw-9795	449	34	wait	wait	VERB
taxlaw-9795	449	35	and	and	CCONJ
taxlaw-9795	449	36	see	see	VERB
taxlaw-9795	449	37	if	if	SCONJ
taxlaw-9795	449	38	a	a	DET
taxlaw-9795	449	39	deficiency	deficiency	NOUN
taxlaw-9795	449	40	is	be	AUX
taxlaw-9795	449	41	assessed.99	assessed.99	NOUN
taxlaw-9795	449	42	however	however	ADV
taxlaw-9795	449	43	,	,	PUNCT
taxlaw-9795	449	44	in	in	ADP
taxlaw-9795	449	45	the	the	DET
taxlaw-9795	449	46	case	case	NOUN
taxlaw-9795	449	47	of	of	ADP
taxlaw-9795	449	48	many	many	ADJ
taxlaw-9795	449	49	elections	election	NOUN
taxlaw-9795	449	50	,	,	PUNCT
taxlaw-9795	449	51	late	late	ADJ
taxlaw-9795	449	52	filing	filing	NOUN
taxlaw-9795	449	53	can	can	AUX
taxlaw-9795	449	54	not	not	PART
taxlaw-9795	449	55	be	be	AUX
taxlaw-9795	449	56	used	use	VERB
taxlaw-9795	449	57	to	to	ADP
taxlaw-9795	449	58	91	91	NUM
taxlaw-9795	449	59	treas	trea	NOUN
taxlaw-9795	449	60	.	.	PUNCT
taxlaw-9795	450	1	reg	reg	PROPN
taxlaw-9795	450	2	.	.	PUNCT
taxlaw-9795	451	1	§	§	PROPN
taxlaw-9795	451	2	301.9100	301.9100	PROPN
taxlaw-9795	451	3	-	-	SYM
taxlaw-9795	451	4	1(b	1(b	NUM
taxlaw-9795	451	5	)	)	PUNCT
taxlaw-9795	451	6	.	.	PUNCT
taxlaw-9795	452	1	for	for	ADP
taxlaw-9795	452	2	some	some	DET
taxlaw-9795	452	3	tax	tax	NOUN
taxlaw-9795	452	4	elections	election	NOUN
taxlaw-9795	452	5	,	,	PUNCT
taxlaw-9795	452	6	other	other	ADJ
taxlaw-9795	452	7	guidelines	guideline	NOUN
taxlaw-9795	452	8	specific	specific	ADJ
taxlaw-9795	452	9	to	to	ADP
taxlaw-9795	452	10	that	that	DET
taxlaw-9795	452	11	particular	particular	ADJ
taxlaw-9795	452	12	election	election	NOUN
taxlaw-9795	452	13	govern	govern	ADJ
taxlaw-9795	452	14	restrictions	restriction	NOUN
taxlaw-9795	452	15	on	on	ADP
taxlaw-9795	452	16	late	late	ADJ
taxlaw-9795	452	17	filing	filing	NOUN
taxlaw-9795	452	18	or	or	CCONJ
taxlaw-9795	452	19	preclude	preclude	VERB
taxlaw-9795	452	20	the	the	DET
taxlaw-9795	452	21	possibility	possibility	NOUN
taxlaw-9795	452	22	of	of	ADP
taxlaw-9795	452	23	obtaining	obtain	VERB
taxlaw-9795	452	24	relief	relief	NOUN
taxlaw-9795	452	25	for	for	ADP
taxlaw-9795	452	26	late	late	ADJ
taxlaw-9795	452	27	filing	filing	NOUN
taxlaw-9795	452	28	.	.	PUNCT
taxlaw-9795	453	1	see	see	VERB
taxlaw-9795	453	2	treas	treas	PROPN
taxlaw-9795	453	3	.	.	PUNCT
taxlaw-9795	454	1	reg	reg	PROPN
taxlaw-9795	454	2	.	.	PUNCT
taxlaw-9795	455	1	§	§	PROPN
taxlaw-9795	455	2	301.9100	301.9100	PROPN
taxlaw-9795	455	3	-	-	SYM
taxlaw-9795	455	4	1(d)(2	1(d)(2	NUM
taxlaw-9795	455	5	)	)	PUNCT
taxlaw-9795	455	6	(	(	PUNCT
taxlaw-9795	455	7	“	"	PUNCT
taxlaw-9795	455	8	an	an	DET
taxlaw-9795	455	9	extension	extension	NOUN
taxlaw-9795	455	10	of	of	ADP
taxlaw-9795	455	11	time	time	NOUN
taxlaw-9795	455	12	will	will	AUX
taxlaw-9795	455	13	not	not	PART
taxlaw-9795	455	14	be	be	AUX
taxlaw-9795	455	15	granted	grant	VERB
taxlaw-9795	455	16	…	…	PUNCT
taxlaw-9795	455	17	for	for	ADP
taxlaw-9795	455	18	elections	election	NOUN
taxlaw-9795	455	19	that	that	PRON
taxlaw-9795	455	20	are	be	AUX
taxlaw-9795	455	21	expressly	expressly	ADV
taxlaw-9795	455	22	excepted	except	VERB
taxlaw-9795	455	23	from	from	ADP
taxlaw-9795	455	24	relief	relief	NOUN
taxlaw-9795	455	25	or	or	CCONJ
taxlaw-9795	455	26	where	where	SCONJ
taxlaw-9795	455	27	alternative	alternative	ADJ
taxlaw-9795	455	28	relief	relief	NOUN
taxlaw-9795	455	29	is	be	AUX
taxlaw-9795	455	30	provided	provide	VERB
taxlaw-9795	455	31	by	by	ADP
taxlaw-9795	455	32	a	a	DET
taxlaw-9795	455	33	statute	statute	NOUN
taxlaw-9795	455	34	,	,	PUNCT
taxlaw-9795	455	35	a	a	DET
taxlaw-9795	455	36	regulation	regulation	NOUN
taxlaw-9795	455	37	published	publish	VERB
taxlaw-9795	455	38	in	in	ADP
taxlaw-9795	455	39	the	the	DET
taxlaw-9795	455	40	federal	federal	ADJ
taxlaw-9795	455	41	register	register	NOUN
taxlaw-9795	455	42	,	,	PUNCT
taxlaw-9795	455	43	or	or	CCONJ
taxlaw-9795	455	44	a	a	DET
taxlaw-9795	455	45	revenue	revenue	NOUN
taxlaw-9795	455	46	ruling	ruling	NOUN
taxlaw-9795	455	47	,	,	PUNCT
taxlaw-9795	455	48	revenue	revenue	NOUN
taxlaw-9795	455	49	procedure	procedure	NOUN
taxlaw-9795	455	50	,	,	PUNCT
taxlaw-9795	455	51	notice	notice	NOUN
taxlaw-9795	455	52	,	,	PUNCT
taxlaw-9795	455	53	or	or	CCONJ
taxlaw-9795	455	54	announcement	announcement	NOUN
taxlaw-9795	455	55	published	publish	VERB
taxlaw-9795	455	56	in	in	ADP
taxlaw-9795	455	57	the	the	DET
taxlaw-9795	455	58	internal	internal	ADJ
taxlaw-9795	455	59	revenue	revenue	NOUN
taxlaw-9795	455	60	bulletin	bulletin	NOUN
taxlaw-9795	455	61	”	"	PUNCT
taxlaw-9795	455	62	)	)	PUNCT
taxlaw-9795	455	63	.	.	PUNCT
taxlaw-9795	456	1	92	92	NUM
taxlaw-9795	456	2	treas	trea	NOUN
taxlaw-9795	456	3	.	.	PUNCT
taxlaw-9795	457	1	reg	reg	PROPN
taxlaw-9795	457	2	.	.	PUNCT
taxlaw-9795	458	1	§	§	PROPN
taxlaw-9795	458	2	301.9100	301.9100	PROPN
taxlaw-9795	458	3	-	-	SYM
taxlaw-9795	458	4	1(b	1(b	NUM
taxlaw-9795	458	5	)	)	PUNCT
taxlaw-9795	458	6	.	.	PUNCT
taxlaw-9795	459	1	93	93	NUM
taxlaw-9795	459	2	treas	trea	NOUN
taxlaw-9795	459	3	.	.	PUNCT
taxlaw-9795	460	1	reg	reg	PROPN
taxlaw-9795	460	2	.	.	PUNCT
taxlaw-9795	461	1	§	§	PROPN
taxlaw-9795	461	2	301.9100	301.9100	PROPN
taxlaw-9795	461	3	-	-	SYM
taxlaw-9795	461	4	2	2	NUM
taxlaw-9795	461	5	.	.	NUM
taxlaw-9795	461	6	94	94	NUM
taxlaw-9795	461	7	treas	trea	NOUN
taxlaw-9795	461	8	.	.	PUNCT
taxlaw-9795	462	1	reg	reg	PROPN
taxlaw-9795	462	2	.	.	PUNCT
taxlaw-9795	463	1	§	§	PROPN
taxlaw-9795	463	2	301.9100	301.9100	PROPN
taxlaw-9795	463	3	-	-	SYM
taxlaw-9795	463	4	3	3	NUM
taxlaw-9795	463	5	.	.	NOUN
taxlaw-9795	463	6	95	95	NUM
taxlaw-9795	463	7	treas	trea	NOUN
taxlaw-9795	463	8	.	.	PUNCT
taxlaw-9795	464	1	reg	reg	PROPN
taxlaw-9795	464	2	.	.	PUNCT
taxlaw-9795	465	1	§	§	PROPN
taxlaw-9795	465	2	301.9100	301.9100	PROPN
taxlaw-9795	465	3	-	-	PUNCT
taxlaw-9795	465	4	3(a	3(a	NUM
taxlaw-9795	465	5	)	)	PUNCT
taxlaw-9795	465	6	.	.	PUNCT
taxlaw-9795	466	1	96	96	NUM
taxlaw-9795	466	2	treas	trea	NOUN
taxlaw-9795	466	3	.	.	PUNCT
taxlaw-9795	467	1	reg	reg	PROPN
taxlaw-9795	467	2	.	.	PUNCT
taxlaw-9795	468	1	§	§	PROPN
taxlaw-9795	468	2	301.9100	301.9100	PROPN
taxlaw-9795	468	3	-	-	SYM
taxlaw-9795	468	4	3(b)(3)(i	3(b)(3)(i	NUM
taxlaw-9795	468	5	)	)	PUNCT
taxlaw-9795	468	6	.	.	PUNCT
taxlaw-9795	469	1	97	97	NUM
taxlaw-9795	469	2	i.r.c	i.r.c	NOUN
taxlaw-9795	469	3	.	.	PUNCT
taxlaw-9795	470	1	§	§	PROPN
taxlaw-9795	470	2	6662	6662	NUM
taxlaw-9795	470	3	describes	describe	VERB
taxlaw-9795	470	4	when	when	SCONJ
taxlaw-9795	470	5	accuracy	accuracy	NOUN
taxlaw-9795	470	6	related	related	ADJ
taxlaw-9795	470	7	penalties	penalty	NOUN
taxlaw-9795	470	8	will	will	AUX
taxlaw-9795	470	9	be	be	AUX
taxlaw-9795	470	10	imposed	impose	VERB
taxlaw-9795	470	11	.	.	PUNCT
taxlaw-9795	471	1	98	98	NUM
taxlaw-9795	471	2	treas	trea	NOUN
taxlaw-9795	471	3	.	.	PUNCT
taxlaw-9795	472	1	reg	reg	NOUN
taxlaw-9795	472	2	.	.	PUNCT
taxlaw-9795	473	1	§	§	PROPN
taxlaw-9795	473	2	301.9100	301.9100	PROPN
taxlaw-9795	473	3	-	-	PUNCT
taxlaw-9795	473	4	3(b)(3)(ii	3(b)(3)(ii	NUM
taxlaw-9795	473	5	)	)	PUNCT
taxlaw-9795	473	6	.	.	PUNCT
taxlaw-9795	474	1	99	99	NUM
taxlaw-9795	474	2	also	also	ADV
taxlaw-9795	474	3	,	,	PUNCT
taxlaw-9795	474	4	other	other	ADJ
taxlaw-9795	474	5	elections	election	NOUN
taxlaw-9795	474	6	have	have	VERB
taxlaw-9795	474	7	late	late	ADJ
taxlaw-9795	474	8	filing	filing	NOUN
taxlaw-9795	474	9	deadlines	deadline	NOUN
taxlaw-9795	474	10	.	.	PUNCT
taxlaw-9795	475	1	see	see	VERB
taxlaw-9795	475	2	supra	supra	PROPN
taxlaw-9795	475	3	note	note	PROPN
taxlaw-9795	475	4	88	88	NUM
taxlaw-9795	475	5	.	.	PUNCT
taxlaw-9795	476	1	2022	2022	NUM
taxlaw-9795	476	2	]	]	PUNCT
taxlaw-9795	476	3	protective	protective	ADJ
taxlaw-9795	476	4	tax	tax	NOUN
taxlaw-9795	476	5	elections	election	NOUN
taxlaw-9795	476	6	99	99	NUM
taxlaw-9795	476	7	achieve	achieve	VERB
taxlaw-9795	476	8	the	the	DET
taxlaw-9795	476	9	effects	effect	NOUN
taxlaw-9795	476	10	of	of	ADP
taxlaw-9795	476	11	a	a	DET
taxlaw-9795	476	12	favorable	favorable	ADJ
taxlaw-9795	476	13	fallback	fallback	NOUN
taxlaw-9795	476	14	protective	protective	ADJ
taxlaw-9795	476	15	tax	tax	NOUN
taxlaw-9795	476	16	election.100	election.100	NOUN
taxlaw-9795	476	17	it	it	PRON
taxlaw-9795	476	18	is	be	AUX
taxlaw-9795	476	19	worth	worth	ADJ
taxlaw-9795	476	20	noting	note	VERB
taxlaw-9795	476	21	that	that	SCONJ
taxlaw-9795	476	22	deadlines	deadline	NOUN
taxlaw-9795	476	23	for	for	ADP
taxlaw-9795	476	24	filing	file	VERB
taxlaw-9795	476	25	tax	tax	NOUN
taxlaw-9795	476	26	elections	election	NOUN
taxlaw-9795	476	27	and	and	CCONJ
taxlaw-9795	476	28	limitations	limitation	NOUN
taxlaw-9795	476	29	on	on	ADP
taxlaw-9795	476	30	the	the	DET
taxlaw-9795	476	31	ability	ability	NOUN
taxlaw-9795	476	32	to	to	PART
taxlaw-9795	476	33	file	file	VERB
taxlaw-9795	476	34	late	late	ADJ
taxlaw-9795	476	35	elections	election	NOUN
taxlaw-9795	476	36	to	to	PART
taxlaw-9795	476	37	benefit	benefit	VERB
taxlaw-9795	476	38	from	from	ADP
taxlaw-9795	476	39	hindsight	hindsight	ADJ
taxlaw-9795	476	40	represent	represent	NOUN
taxlaw-9795	476	41	just	just	ADV
taxlaw-9795	476	42	one	one	NUM
taxlaw-9795	476	43	example	example	NOUN
taxlaw-9795	476	44	of	of	ADP
taxlaw-9795	476	45	a	a	DET
taxlaw-9795	476	46	myriad	myriad	NOUN
taxlaw-9795	476	47	of	of	ADP
taxlaw-9795	476	48	ways	way	NOUN
taxlaw-9795	476	49	in	in	ADP
taxlaw-9795	476	50	which	which	PRON
taxlaw-9795	476	51	tax	tax	NOUN
taxlaw-9795	476	52	law	law	NOUN
taxlaw-9795	476	53	is	be	AUX
taxlaw-9795	476	54	hostile	hostile	ADJ
taxlaw-9795	476	55	to	to	ADP
taxlaw-9795	476	56	a	a	DET
taxlaw-9795	476	57	taxpayer	taxpayer	NOUN
taxlaw-9795	476	58	’s	’s	PART
taxlaw-9795	476	59	attempts	attempt	NOUN
taxlaw-9795	476	60	to	to	PART
taxlaw-9795	476	61	benefit	benefit	VERB
taxlaw-9795	476	62	from	from	ADP
taxlaw-9795	476	63	hindsight	hindsight	ADJ
taxlaw-9795	476	64	.	.	PUNCT
taxlaw-9795	477	1	various	various	ADJ
taxlaw-9795	477	2	judicial	judicial	ADJ
taxlaw-9795	477	3	doctrines	doctrine	NOUN
taxlaw-9795	477	4	offer	offer	VERB
taxlaw-9795	477	5	additional	additional	ADJ
taxlaw-9795	477	6	examples	example	NOUN
taxlaw-9795	477	7	of	of	ADP
taxlaw-9795	477	8	limitations	limitation	NOUN
taxlaw-9795	477	9	on	on	ADP
taxlaw-9795	477	10	a	a	DET
taxlaw-9795	477	11	taxpayer	taxpayer	NOUN
taxlaw-9795	477	12	’s	’s	PART
taxlaw-9795	477	13	ability	ability	NOUN
taxlaw-9795	477	14	to	to	PART
taxlaw-9795	477	15	leverage	leverage	VERB
taxlaw-9795	477	16	hindsight	hindsight	ADV
taxlaw-9795	477	17	.	.	PUNCT
taxlaw-9795	478	1	as	as	ADP
taxlaw-9795	478	2	one	one	NUM
taxlaw-9795	478	3	example	example	NOUN
taxlaw-9795	478	4	,	,	PUNCT
taxlaw-9795	478	5	imagine	imagine	VERB
taxlaw-9795	478	6	a	a	DET
taxlaw-9795	478	7	taxpayer	taxpayer	NOUN
taxlaw-9795	478	8	engages	engage	VERB
taxlaw-9795	478	9	in	in	ADP
taxlaw-9795	478	10	a	a	DET
taxlaw-9795	478	11	transaction	transaction	NOUN
taxlaw-9795	478	12	using	use	VERB
taxlaw-9795	478	13	one	one	NUM
taxlaw-9795	478	14	form	form	NOUN
taxlaw-9795	478	15	and	and	CCONJ
taxlaw-9795	478	16	attempts	attempt	NOUN
taxlaw-9795	478	17	to	to	PART
taxlaw-9795	478	18	claim	claim	VERB
taxlaw-9795	478	19	the	the	DET
taxlaw-9795	478	20	tax	tax	NOUN
taxlaw-9795	478	21	outcome	outcome	NOUN
taxlaw-9795	478	22	that	that	PRON
taxlaw-9795	478	23	would	would	AUX
taxlaw-9795	478	24	have	have	AUX
taxlaw-9795	478	25	followed	follow	VERB
taxlaw-9795	478	26	from	from	ADP
taxlaw-9795	478	27	using	use	VERB
taxlaw-9795	478	28	a	a	DET
taxlaw-9795	478	29	different	different	ADJ
taxlaw-9795	478	30	transactional	transactional	ADJ
taxlaw-9795	478	31	form	form	NOUN
taxlaw-9795	478	32	,	,	PUNCT
taxlaw-9795	478	33	which	which	PRON
taxlaw-9795	478	34	,	,	PUNCT
taxlaw-9795	478	35	in	in	ADP
taxlaw-9795	478	36	retrospect	retrospect	NOUN
taxlaw-9795	478	37	,	,	PUNCT
taxlaw-9795	478	38	would	would	AUX
taxlaw-9795	478	39	have	have	AUX
taxlaw-9795	478	40	produced	produce	VERB
taxlaw-9795	478	41	more	more	ADV
taxlaw-9795	478	42	favorable	favorable	ADJ
taxlaw-9795	478	43	tax	tax	NOUN
taxlaw-9795	478	44	consequences	consequence	NOUN
taxlaw-9795	478	45	.	.	PUNCT
taxlaw-9795	479	1	in	in	ADP
taxlaw-9795	479	2	such	such	DET
taxlaw-9795	479	3	an	an	DET
taxlaw-9795	479	4	instance	instance	NOUN
taxlaw-9795	479	5	,	,	PUNCT
taxlaw-9795	479	6	a	a	DET
taxlaw-9795	479	7	judicial	judicial	ADJ
taxlaw-9795	479	8	doctrine	doctrine	NOUN
taxlaw-9795	479	9	—	—	PUNCT
taxlaw-9795	479	10	sometimes	sometimes	ADV
taxlaw-9795	479	11	referred	refer	VERB
taxlaw-9795	479	12	to	to	ADP
taxlaw-9795	479	13	as	as	ADP
taxlaw-9795	479	14	the	the	DET
taxlaw-9795	479	15	“	"	PUNCT
taxlaw-9795	479	16	actual	actual	ADJ
taxlaw-9795	479	17	transaction	transaction	NOUN
taxlaw-9795	479	18	doctrine	doctrine	NOUN
taxlaw-9795	479	19	”	"	PUNCT
taxlaw-9795	479	20	—	—	PUNCT
taxlaw-9795	479	21	typically	typically	ADV
taxlaw-9795	479	22	acts	act	VERB
taxlaw-9795	479	23	as	as	ADP
taxlaw-9795	479	24	a	a	DET
taxlaw-9795	479	25	roadblock.101	roadblock.101	NOUN
taxlaw-9795	479	26	in	in	ADP
taxlaw-9795	479	27	a	a	DET
taxlaw-9795	479	28	similar	similar	ADJ
taxlaw-9795	479	29	vein	vein	NOUN
taxlaw-9795	479	30	,	,	PUNCT
taxlaw-9795	479	31	another	another	DET
taxlaw-9795	479	32	judicial	judicial	ADJ
taxlaw-9795	479	33	doctrine	doctrine	NOUN
taxlaw-9795	479	34	sometimes	sometimes	ADV
taxlaw-9795	479	35	referred	refer	VERB
taxlaw-9795	479	36	to	to	ADP
taxlaw-9795	479	37	as	as	SCONJ
taxlaw-9795	479	38	the	the	DET
taxlaw-9795	479	39	“	"	PUNCT
taxlaw-9795	479	40	non	non	ADJ
taxlaw-9795	479	41	-	-	ADJ
taxlaw-9795	479	42	disavowal	disavowal	ADJ
taxlaw-9795	479	43	doctrine	doctrine	NOUN
taxlaw-9795	479	44	”	"	PUNCT
taxlaw-9795	479	45	makes	make	VERB
taxlaw-9795	479	46	it	it	PRON
taxlaw-9795	479	47	difficult	difficult	ADJ
taxlaw-9795	479	48	for	for	SCONJ
taxlaw-9795	479	49	a	a	DET
taxlaw-9795	479	50	taxpayer	taxpayer	NOUN
taxlaw-9795	479	51	to	to	PART
taxlaw-9795	479	52	argue	argue	VERB
taxlaw-9795	479	53	that	that	SCONJ
taxlaw-9795	479	54	the	the	DET
taxlaw-9795	479	55	taxpayer	taxpayer	NOUN
taxlaw-9795	479	56	’s	’s	PART
taxlaw-9795	479	57	transaction	transaction	NOUN
taxlaw-9795	479	58	should	should	AUX
taxlaw-9795	479	59	be	be	AUX
taxlaw-9795	479	60	taxed	tax	VERB
taxlaw-9795	479	61	based	base	VERB
taxlaw-9795	479	62	upon	upon	SCONJ
taxlaw-9795	479	63	its	its	PRON
taxlaw-9795	479	64	substance	substance	NOUN
taxlaw-9795	479	65	rather	rather	ADV
taxlaw-9795	479	66	than	than	ADP
taxlaw-9795	479	67	its	its	PRON
taxlaw-9795	479	68	form.102	form.102	NUM
taxlaw-9795	479	69	one	one	NUM
taxlaw-9795	479	70	explanation	explanation	NOUN
taxlaw-9795	479	71	for	for	ADP
taxlaw-9795	479	72	this	this	DET
taxlaw-9795	479	73	doctrine	doctrine	NOUN
taxlaw-9795	479	74	is	be	AUX
taxlaw-9795	479	75	that	that	SCONJ
taxlaw-9795	479	76	it	it	PRON
taxlaw-9795	479	77	is	be	AUX
taxlaw-9795	479	78	another	another	DET
taxlaw-9795	479	79	defense	defense	NOUN
taxlaw-9795	479	80	against	against	ADP
taxlaw-9795	479	81	taxpayers	taxpayer	NOUN
taxlaw-9795	479	82	’	'	PUNCT
taxlaw-9795	479	83	attempts	attempt	VERB
taxlaw-9795	479	84	to	to	PART
taxlaw-9795	479	85	benefit	benefit	VERB
taxlaw-9795	479	86	from	from	ADP
taxlaw-9795	479	87	hindsight	hindsight	ADJ
taxlaw-9795	479	88	by	by	ADP
taxlaw-9795	479	89	reporting	report	VERB
taxlaw-9795	479	90	the	the	DET
taxlaw-9795	479	91	outcome	outcome	NOUN
taxlaw-9795	479	92	of	of	ADP
taxlaw-9795	479	93	a	a	DET
taxlaw-9795	479	94	transaction	transaction	NOUN
taxlaw-9795	479	95	based	base	VERB
taxlaw-9795	479	96	on	on	ADP
taxlaw-9795	479	97	either	either	CCONJ
taxlaw-9795	479	98	its	its	PRON
taxlaw-9795	479	99	form	form	NOUN
taxlaw-9795	479	100	or	or	CCONJ
taxlaw-9795	479	101	its	its	PRON
taxlaw-9795	479	102	substance	substance	NOUN
taxlaw-9795	479	103	,	,	PUNCT
taxlaw-9795	479	104	whichever	whichever	PRON
taxlaw-9795	479	105	proves	prove	VERB
taxlaw-9795	479	106	to	to	PART
taxlaw-9795	479	107	be	be	AUX
taxlaw-9795	479	108	most	most	ADV
taxlaw-9795	479	109	beneficial	beneficial	ADJ
taxlaw-9795	479	110	in	in	ADP
taxlaw-9795	479	111	light	light	NOUN
taxlaw-9795	479	112	of	of	ADP
taxlaw-9795	479	113	later	later	ADV
taxlaw-9795	479	114	developed	develop	VERB
taxlaw-9795	479	115	information.103	information.103	NOUN
taxlaw-9795	479	116	given	give	VERB
taxlaw-9795	479	117	tax	tax	NOUN
taxlaw-9795	479	118	law	law	NOUN
taxlaw-9795	479	119	’s	’s	PART
taxlaw-9795	479	120	general	general	ADJ
taxlaw-9795	479	121	hostility	hostility	NOUN
taxlaw-9795	479	122	to	to	ADP
taxlaw-9795	479	123	taxpayers	taxpayer	NOUN
taxlaw-9795	479	124	’	'	PUNCT
taxlaw-9795	479	125	attempts	attempt	VERB
taxlaw-9795	479	126	to	to	PART
taxlaw-9795	479	127	benefit	benefit	VERB
taxlaw-9795	479	128	from	from	ADP
taxlaw-9795	479	129	100	100	NUM
taxlaw-9795	479	130	relatedly	relatedly	ADV
taxlaw-9795	479	131	,	,	PUNCT
taxlaw-9795	479	132	a	a	DET
taxlaw-9795	479	133	taxpayer	taxpayer	NOUN
taxlaw-9795	479	134	might	might	AUX
taxlaw-9795	479	135	attempt	attempt	VERB
taxlaw-9795	479	136	to	to	PART
taxlaw-9795	479	137	benefit	benefit	VERB
taxlaw-9795	479	138	from	from	ADP
taxlaw-9795	479	139	hindsight	hindsight	ADJ
taxlaw-9795	479	140	by	by	ADP
taxlaw-9795	479	141	making	make	VERB
taxlaw-9795	479	142	a	a	DET
taxlaw-9795	479	143	given	give	VERB
taxlaw-9795	479	144	tax	tax	NOUN
taxlaw-9795	479	145	election	election	NOUN
taxlaw-9795	479	146	by	by	ADP
taxlaw-9795	479	147	its	its	PRON
taxlaw-9795	479	148	deadline	deadline	NOUN
taxlaw-9795	479	149	but	but	CCONJ
taxlaw-9795	479	150	then	then	ADV
taxlaw-9795	479	151	revoking	revoke	VERB
taxlaw-9795	479	152	the	the	DET
taxlaw-9795	479	153	tax	tax	NOUN
taxlaw-9795	479	154	election	election	NOUN
taxlaw-9795	479	155	after	after	ADP
taxlaw-9795	479	156	the	the	DET
taxlaw-9795	479	157	fact	fact	NOUN
taxlaw-9795	479	158	if	if	SCONJ
taxlaw-9795	479	159	later	later	ADV
taxlaw-9795	479	160	developed	develop	VERB
taxlaw-9795	479	161	information	information	NOUN
taxlaw-9795	479	162	makes	make	VERB
taxlaw-9795	479	163	it	it	PRON
taxlaw-9795	479	164	so	so	SCONJ
taxlaw-9795	479	165	that	that	SCONJ
taxlaw-9795	479	166	the	the	DET
taxlaw-9795	479	167	election	election	NOUN
taxlaw-9795	479	168	,	,	PUNCT
taxlaw-9795	479	169	in	in	ADP
taxlaw-9795	479	170	retrospect	retrospect	NOUN
taxlaw-9795	479	171	,	,	PUNCT
taxlaw-9795	479	172	produces	produce	VERB
taxlaw-9795	479	173	undesirable	undesirable	ADJ
taxlaw-9795	479	174	tax	tax	NOUN
taxlaw-9795	479	175	consequences	consequence	NOUN
taxlaw-9795	479	176	.	.	PUNCT
taxlaw-9795	480	1	here	here	ADV
taxlaw-9795	480	2	,	,	PUNCT
taxlaw-9795	480	3	limitations	limitation	NOUN
taxlaw-9795	480	4	on	on	ADP
taxlaw-9795	480	5	the	the	DET
taxlaw-9795	480	6	ability	ability	NOUN
taxlaw-9795	480	7	to	to	PART
taxlaw-9795	480	8	revoke	revoke	VERB
taxlaw-9795	480	9	elections	election	NOUN
taxlaw-9795	480	10	to	to	PART
taxlaw-9795	480	11	benefit	benefit	VERB
taxlaw-9795	480	12	from	from	ADP
taxlaw-9795	480	13	hindsight	hindsight	ADJ
taxlaw-9795	480	14	thwart	thwart	NOUN
taxlaw-9795	480	15	taxpayers	taxpayer	NOUN
taxlaw-9795	480	16	’	'	PUNCT
taxlaw-9795	480	17	attempts	attempt	VERB
taxlaw-9795	480	18	to	to	PART
taxlaw-9795	480	19	employ	employ	VERB
taxlaw-9795	480	20	this	this	DET
taxlaw-9795	480	21	strategy	strategy	NOUN
taxlaw-9795	480	22	.	.	PUNCT
taxlaw-9795	481	1	see	see	VERB
taxlaw-9795	481	2	,	,	PUNCT
taxlaw-9795	481	3	e.g.	e.g.	ADV
taxlaw-9795	481	4	,	,	PUNCT
taxlaw-9795	481	5	helvey	helvey	NOUN
taxlaw-9795	481	6	&	&	CCONJ
taxlaw-9795	481	7	stetson	stetson	NOUN
taxlaw-9795	481	8	,	,	PUNCT
taxlaw-9795	481	9	supra	supra	PROPN
taxlaw-9795	481	10	note	note	NOUN
taxlaw-9795	481	11	10	10	NUM
taxlaw-9795	481	12	at	at	ADP
taxlaw-9795	481	13	339	339	NUM
taxlaw-9795	481	14	(	(	PUNCT
taxlaw-9795	481	15	noting	note	VERB
taxlaw-9795	481	16	that	that	SCONJ
taxlaw-9795	481	17	many	many	ADJ
taxlaw-9795	481	18	elections	election	NOUN
taxlaw-9795	481	19	can	can	AUX
taxlaw-9795	481	20	not	not	PART
taxlaw-9795	481	21	be	be	AUX
taxlaw-9795	481	22	revoked	revoke	VERB
taxlaw-9795	481	23	or	or	CCONJ
taxlaw-9795	481	24	can	can	AUX
taxlaw-9795	481	25	only	only	ADV
taxlaw-9795	481	26	be	be	AUX
taxlaw-9795	481	27	revoked	revoke	VERB
taxlaw-9795	481	28	with	with	ADP
taxlaw-9795	481	29	consent	consent	NOUN
taxlaw-9795	481	30	)	)	PUNCT
taxlaw-9795	481	31	;	;	PUNCT
taxlaw-9795	481	32	yorio	yorio	PROPN
taxlaw-9795	481	33	,	,	PUNCT
taxlaw-9795	481	34	supra	supra	PROPN
taxlaw-9795	481	35	note	note	PROPN
taxlaw-9795	481	36	10	10	NUM
taxlaw-9795	481	37	,	,	PUNCT
taxlaw-9795	481	38	at	at	ADP
taxlaw-9795	481	39	480	480	NUM
taxlaw-9795	481	40	(	(	PUNCT
taxlaw-9795	481	41	“	"	PUNCT
taxlaw-9795	481	42	the	the	DET
taxlaw-9795	481	43	courts	court	NOUN
taxlaw-9795	481	44	have	have	AUX
taxlaw-9795	481	45	generally	generally	ADV
taxlaw-9795	481	46	been	be	AUX
taxlaw-9795	481	47	antagonistic	antagonistic	ADJ
taxlaw-9795	481	48	to	to	ADP
taxlaw-9795	481	49	taxpayer	taxpayer	NOUN
taxlaw-9795	481	50	revocations	revocation	NOUN
taxlaw-9795	481	51	in	in	ADP
taxlaw-9795	481	52	response	response	NOUN
taxlaw-9795	481	53	to	to	ADP
taxlaw-9795	481	54	tax	tax	NOUN
taxlaw-9795	481	55	audits	audits	NOUN
taxlaw-9795	481	56	.	.	PUNCT
taxlaw-9795	481	57	”	"	PUNCT
taxlaw-9795	481	58	)	)	PUNCT
taxlaw-9795	481	59	sometimes	sometimes	ADV
taxlaw-9795	481	60	taxpayers	taxpayer	NOUN
taxlaw-9795	481	61	are	be	AUX
taxlaw-9795	481	62	allowed	allow	VERB
taxlaw-9795	481	63	to	to	PART
taxlaw-9795	481	64	retroactively	retroactively	ADV
taxlaw-9795	481	65	revise	revise	VERB
taxlaw-9795	481	66	their	their	PRON
taxlaw-9795	481	67	elections	election	NOUN
taxlaw-9795	481	68	but	but	CCONJ
taxlaw-9795	481	69	only	only	ADV
taxlaw-9795	481	70	in	in	ADP
taxlaw-9795	481	71	one	one	NUM
taxlaw-9795	481	72	direction	direction	NOUN
taxlaw-9795	481	73	.	.	PUNCT
taxlaw-9795	482	1	see	see	VERB
taxlaw-9795	482	2	oren	oren	PROPN
taxlaw-9795	482	3	-	-	PUNCT
taxlaw-9795	482	4	kolbinger	kolbinger	NOUN
taxlaw-9795	482	5	supra	supra	PROPN
taxlaw-9795	482	6	note	note	PROPN
taxlaw-9795	482	7	10	10	NUM
taxlaw-9795	482	8	,	,	PUNCT
taxlaw-9795	482	9	at	at	ADP
taxlaw-9795	482	10	2	2	NUM
taxlaw-9795	482	11	(	(	PUNCT
taxlaw-9795	482	12	describing	describe	VERB
taxlaw-9795	482	13	how	how	SCONJ
taxlaw-9795	482	14	married	married	ADJ
taxlaw-9795	482	15	taxpayers	taxpayer	NOUN
taxlaw-9795	482	16	who	who	PRON
taxlaw-9795	482	17	opt	opt	VERB
taxlaw-9795	482	18	to	to	PART
taxlaw-9795	482	19	file	file	VERB
taxlaw-9795	482	20	separately	separately	ADV
taxlaw-9795	482	21	can	can	AUX
taxlaw-9795	482	22	retroactively	retroactively	ADV
taxlaw-9795	482	23	amend	amend	VERB
taxlaw-9795	482	24	their	their	PRON
taxlaw-9795	482	25	returns	return	NOUN
taxlaw-9795	482	26	to	to	PART
taxlaw-9795	482	27	opt	opt	VERB
taxlaw-9795	482	28	to	to	PART
taxlaw-9795	482	29	file	file	VERB
taxlaw-9795	482	30	jointly	jointly	ADV
taxlaw-9795	482	31	but	but	CCONJ
taxlaw-9795	482	32	not	not	PART
taxlaw-9795	482	33	vice	vice	ADV
taxlaw-9795	482	34	versa	versa	ADV
taxlaw-9795	482	35	)	)	PUNCT
taxlaw-9795	482	36	.	.	PUNCT
taxlaw-9795	483	1	101	101	NUM
taxlaw-9795	483	2	for	for	ADP
taxlaw-9795	483	3	additional	additional	ADJ
taxlaw-9795	483	4	discussion	discussion	NOUN
taxlaw-9795	483	5	of	of	ADP
taxlaw-9795	483	6	the	the	DET
taxlaw-9795	483	7	actual	actual	ADJ
taxlaw-9795	483	8	transaction	transaction	NOUN
taxlaw-9795	483	9	doctrine	doctrine	NOUN
taxlaw-9795	483	10	,	,	PUNCT
taxlaw-9795	483	11	see	see	VERB
taxlaw-9795	483	12	,	,	PUNCT
taxlaw-9795	483	13	e.g.	e.g.	ADV
taxlaw-9795	483	14	,	,	PUNCT
taxlaw-9795	483	15	michael	michael	PROPN
taxlaw-9795	483	16	e.	e.	PROPN
taxlaw-9795	483	17	baillif	baillif	PROPN
taxlaw-9795	483	18	,	,	PUNCT
taxlaw-9795	483	19	the	the	DET
taxlaw-9795	483	20	return	return	NOUN
taxlaw-9795	483	21	consistency	consistency	NOUN
taxlaw-9795	483	22	rule	rule	NOUN
taxlaw-9795	483	23	:	:	PUNCT
taxlaw-9795	483	24	a	a	DET
taxlaw-9795	483	25	proposal	proposal	NOUN
taxlaw-9795	483	26	for	for	ADP
taxlaw-9795	483	27	resolving	resolve	VERB
taxlaw-9795	483	28	the	the	DET
taxlaw-9795	483	29	substance	substance	NOUN
taxlaw-9795	483	30	-	-	PUNCT
taxlaw-9795	483	31	form	form	NOUN
taxlaw-9795	483	32	debate	debate	NOUN
taxlaw-9795	483	33	,	,	PUNCT
taxlaw-9795	483	34	48	48	NUM
taxlaw-9795	483	35	tax	tax	NOUN
taxlaw-9795	483	36	law	law	NOUN
taxlaw-9795	483	37	.	.	PUNCT
taxlaw-9795	484	1	289	289	NUM
taxlaw-9795	484	2	,	,	PUNCT
taxlaw-9795	484	3	310	310	NUM
taxlaw-9795	484	4	-	-	SYM
taxlaw-9795	484	5	11	11	NUM
taxlaw-9795	484	6	(	(	PUNCT
taxlaw-9795	484	7	1995	1995	NUM
taxlaw-9795	484	8	)	)	PUNCT
taxlaw-9795	484	9	;	;	PUNCT
taxlaw-9795	484	10	emanuel	emanuel	PROPN
taxlaw-9795	484	11	s.	s.	PROPN
taxlaw-9795	484	12	burstein	burstein	PROPN
taxlaw-9795	484	13	,	,	PUNCT
taxlaw-9795	484	14	the	the	DET
taxlaw-9795	484	15	impact	impact	NOUN
taxlaw-9795	484	16	of	of	ADP
taxlaw-9795	484	17	form	form	NOUN
taxlaw-9795	484	18	,	,	PUNCT
taxlaw-9795	484	19	and	and	CCONJ
taxlaw-9795	484	20	disavowing	disavow	VERB
taxlaw-9795	484	21	form	form	NOUN
taxlaw-9795	484	22	,	,	PUNCT
taxlaw-9795	484	23	on	on	ADP
taxlaw-9795	484	24	characterization	characterization	NOUN
taxlaw-9795	484	25	of	of	ADP
taxlaw-9795	484	26	sales	sale	NOUN
taxlaw-9795	484	27	transactions	transaction	NOUN
taxlaw-9795	484	28	,	,	PUNCT
taxlaw-9795	484	29	66	66	NUM
taxlaw-9795	484	30	taxes	taxis	NOUN
taxlaw-9795	484	31	220	220	NUM
taxlaw-9795	484	32	,	,	PUNCT
taxlaw-9795	484	33	224	224	NUM
taxlaw-9795	484	34	(	(	PUNCT
taxlaw-9795	484	35	1988	1988	NUM
taxlaw-9795	484	36	)	)	PUNCT
taxlaw-9795	484	37	;	;	PUNCT
taxlaw-9795	484	38	emily	emily	PROPN
taxlaw-9795	484	39	cauble	cauble	PROPN
taxlaw-9795	484	40	,	,	PUNCT
taxlaw-9795	484	41	rethinking	rethink	VERB
taxlaw-9795	484	42	the	the	DET
taxlaw-9795	484	43	timing	timing	NOUN
taxlaw-9795	484	44	of	of	ADP
taxlaw-9795	484	45	tax	tax	NOUN
taxlaw-9795	484	46	decisions	decision	NOUN
taxlaw-9795	484	47	:	:	PUNCT
taxlaw-9795	484	48	does	do	AUX
taxlaw-9795	484	49	a	a	DET
taxlaw-9795	484	50	taxpayer	taxpayer	NOUN
taxlaw-9795	484	51	ever	ever	ADV
taxlaw-9795	484	52	deserve	deserve	VERB
taxlaw-9795	484	53	a	a	DET
taxlaw-9795	484	54	second	second	ADJ
taxlaw-9795	484	55	chance	chance	NOUN
taxlaw-9795	484	56	?	?	PUNCT
taxlaw-9795	484	57	,	,	PUNCT
taxlaw-9795	484	58	61	61	NUM
taxlaw-9795	484	59	cath	cath	NOUN
taxlaw-9795	484	60	.	.	PUNCT
taxlaw-9795	485	1	u.	u.	PROPN
taxlaw-9795	485	2	l.	l.	PROPN
taxlaw-9795	485	3	rev	rev	PROPN
taxlaw-9795	485	4	.	.	PROPN
taxlaw-9795	485	5	1013	1013	NUM
taxlaw-9795	485	6	,	,	PUNCT
taxlaw-9795	485	7	1018	1018	NUM
taxlaw-9795	485	8	-	-	SYM
taxlaw-9795	485	9	35	35	NUM
taxlaw-9795	485	10	(	(	PUNCT
taxlaw-9795	485	11	2012	2012	NUM
taxlaw-9795	485	12	)	)	PUNCT
taxlaw-9795	485	13	;	;	PUNCT
taxlaw-9795	485	14	kenneth	kenneth	PROPN
taxlaw-9795	485	15	l.	l.	PROPN
taxlaw-9795	485	16	harris	harris	PROPN
taxlaw-9795	485	17	,	,	PUNCT
taxlaw-9795	485	18	should	should	AUX
taxlaw-9795	485	19	there	there	PRON
taxlaw-9795	485	20	be	be	AUX
taxlaw-9795	485	21	a	a	DET
taxlaw-9795	485	22	“	"	PUNCT
taxlaw-9795	485	23	form	form	NOUN
taxlaw-9795	485	24	consistency	consistency	NOUN
taxlaw-9795	485	25	”	"	PUNCT
taxlaw-9795	485	26	requirement	requirement	NOUN
taxlaw-9795	485	27	?	?	PUNCT
taxlaw-9795	486	1	danielson	danielson	PROPN
taxlaw-9795	486	2	revisited	revisit	VERB
taxlaw-9795	486	3	,	,	PUNCT
taxlaw-9795	486	4	78	78	NUM
taxlaw-9795	486	5	taxes	taxis	NOUN
taxlaw-9795	486	6	88	88	NUM
taxlaw-9795	486	7	,	,	PUNCT
taxlaw-9795	486	8	106	106	NUM
taxlaw-9795	486	9	-	-	SYM
taxlaw-9795	486	10	08	08	NUM
taxlaw-9795	486	11	(	(	PUNCT
taxlaw-9795	486	12	2000	2000	NUM
taxlaw-9795	486	13	)	)	PUNCT
taxlaw-9795	486	14	;	;	PUNCT
taxlaw-9795	486	15	robert	robert	PROPN
taxlaw-9795	486	16	thornton	thornton	PROPN
taxlaw-9795	486	17	smith	smith	PROPN
taxlaw-9795	486	18	,	,	PUNCT
taxlaw-9795	486	19	substance	substance	NOUN
taxlaw-9795	486	20	and	and	CCONJ
taxlaw-9795	486	21	form	form	NOUN
taxlaw-9795	486	22	:	:	PUNCT
taxlaw-9795	486	23	a	a	DET
taxlaw-9795	486	24	taxpayer	taxpayer	NOUN
taxlaw-9795	486	25	’s	’s	PART
taxlaw-9795	486	26	right	right	NOUN
taxlaw-9795	486	27	to	to	PART
taxlaw-9795	486	28	assert	assert	VERB
taxlaw-9795	486	29	the	the	DET
taxlaw-9795	486	30	priority	priority	NOUN
taxlaw-9795	486	31	of	of	ADP
taxlaw-9795	486	32	substance	substance	NOUN
taxlaw-9795	486	33	,	,	PUNCT
taxlaw-9795	486	34	44	44	NUM
taxlaw-9795	486	35	tax	tax	NOUN
taxlaw-9795	486	36	law	law	NOUN
taxlaw-9795	486	37	.	.	PUNCT
taxlaw-9795	487	1	137	137	NUM
taxlaw-9795	487	2	,	,	PUNCT
taxlaw-9795	487	3	141	141	NUM
taxlaw-9795	487	4	-	-	SYM
taxlaw-9795	487	5	43	43	NUM
taxlaw-9795	487	6	(	(	PUNCT
taxlaw-9795	487	7	1990	1990	NUM
taxlaw-9795	487	8	)	)	PUNCT
taxlaw-9795	487	9	.	.	PUNCT
taxlaw-9795	488	1	102	102	NUM
taxlaw-9795	488	2	for	for	ADP
taxlaw-9795	488	3	additional	additional	ADJ
taxlaw-9795	488	4	discussion	discussion	NOUN
taxlaw-9795	488	5	of	of	ADP
taxlaw-9795	488	6	the	the	DET
taxlaw-9795	488	7	non	non	ADJ
taxlaw-9795	488	8	-	-	ADJ
taxlaw-9795	488	9	disavowal	disavowal	ADJ
taxlaw-9795	488	10	doctrine	doctrine	NOUN
taxlaw-9795	488	11	,	,	PUNCT
taxlaw-9795	488	12	see	see	VERB
taxlaw-9795	488	13	,	,	PUNCT
taxlaw-9795	488	14	e.g.	e.g.	ADV
taxlaw-9795	488	15	,	,	PUNCT
taxlaw-9795	488	16	baillif	baillif	NOUN
taxlaw-9795	488	17	,	,	PUNCT
taxlaw-9795	488	18	supra	supra	PROPN
taxlaw-9795	488	19	note	note	PROPN
taxlaw-9795	488	20	102	102	NUM
taxlaw-9795	488	21	,	,	PUNCT
taxlaw-9795	488	22	at	at	ADP
taxlaw-9795	488	23	289	289	NUM
taxlaw-9795	488	24	;	;	PUNCT
taxlaw-9795	488	25	michael	michael	PROPN
taxlaw-9795	488	26	baillif	baillif	PROPN
taxlaw-9795	488	27	,	,	PUNCT
taxlaw-9795	488	28	when	when	SCONJ
taxlaw-9795	488	29	(	(	PUNCT
taxlaw-9795	488	30	and	and	CCONJ
taxlaw-9795	488	31	where	where	SCONJ
taxlaw-9795	488	32	)	)	PUNCT
taxlaw-9795	488	33	does	do	AUX
taxlaw-9795	488	34	the	the	DET
taxlaw-9795	488	35	danielson	danielson	NOUN
taxlaw-9795	488	36	rule	rule	NOUN
taxlaw-9795	488	37	limit	limit	NOUN
taxlaw-9795	488	38	taxpayers	taxpayer	NOUN
taxlaw-9795	488	39	arguing	argue	VERB
taxlaw-9795	488	40	“	"	PUNCT
taxlaw-9795	488	41	substance	substance	NOUN
taxlaw-9795	488	42	over	over	ADP
taxlaw-9795	488	43	form	form	NOUN
taxlaw-9795	488	44	”	"	PUNCT
taxlaw-9795	488	45	?	?	PUNCT
taxlaw-9795	488	46	,	,	PUNCT
taxlaw-9795	489	1	82	82	NUM
taxlaw-9795	489	2	j.	j.	PROPN
taxlaw-9795	489	3	tax’n	tax’n	PROPN
taxlaw-9795	489	4	362	362	NUM
taxlaw-9795	489	5	(	(	PUNCT
taxlaw-9795	489	6	1995	1995	NUM
taxlaw-9795	489	7	)	)	PUNCT
taxlaw-9795	489	8	;	;	PUNCT
taxlaw-9795	489	9	william	william	PROPN
taxlaw-9795	489	10	s.	s.	PROPN
taxlaw-9795	489	11	blatt	blatt	PROPN
taxlaw-9795	489	12	,	,	PUNCT
taxlaw-9795	489	13	lost	lose	VERB
taxlaw-9795	489	14	on	on	ADP
taxlaw-9795	489	15	a	a	DET
taxlaw-9795	489	16	one	one	NUM
taxlaw-9795	489	17	-	-	PUNCT
taxlaw-9795	489	18	way	way	NOUN
taxlaw-9795	489	19	street	street	NOUN
taxlaw-9795	489	20	:	:	PUNCT
taxlaw-9795	489	21	the	the	DET
taxlaw-9795	489	22	taxpayer	taxpayer	NOUN
taxlaw-9795	489	23	’s	’s	PART
taxlaw-9795	489	24	ability	ability	NOUN
taxlaw-9795	489	25	to	to	PART
taxlaw-9795	489	26	disavow	disavow	VERB
taxlaw-9795	489	27	form	form	NOUN
taxlaw-9795	489	28	,	,	PUNCT
taxlaw-9795	489	29	70	70	NUM
taxlaw-9795	489	30	or	or	CCONJ
taxlaw-9795	489	31	.	.	PUNCT
taxlaw-9795	490	1	l.	l.	PROPN
taxlaw-9795	490	2	rev	rev	PROPN
taxlaw-9795	490	3	.	.	PROPN
taxlaw-9795	491	1	381	381	NUM
taxlaw-9795	491	2	(	(	PUNCT
taxlaw-9795	491	3	1991	1991	NUM
taxlaw-9795	491	4	)	)	PUNCT
taxlaw-9795	491	5	;	;	PUNCT
taxlaw-9795	491	6	burstein	burstein	NOUN
taxlaw-9795	491	7	,	,	PUNCT
taxlaw-9795	491	8	supra	supra	PROPN
taxlaw-9795	491	9	note	note	PROPN
taxlaw-9795	491	10	101	101	NUM
taxlaw-9795	491	11	;	;	PUNCT
taxlaw-9795	491	12	emily	emily	NOUN
taxlaw-9795	491	13	cauble	cauble	NOUN
taxlaw-9795	491	14	,	,	PUNCT
taxlaw-9795	491	15	reforming	reform	VERB
taxlaw-9795	491	16	the	the	DET
taxlaw-9795	491	17	non	non	ADJ
taxlaw-9795	491	18	-	-	ADJ
taxlaw-9795	491	19	disavowal	disavowal	ADJ
taxlaw-9795	491	20	doctrine	doctrine	NOUN
taxlaw-9795	491	21	,	,	PUNCT
taxlaw-9795	491	22	35	35	NUM
taxlaw-9795	491	23	va	va	NOUN
taxlaw-9795	491	24	.	.	PUNCT
taxlaw-9795	492	1	tax	tax	PROPN
taxlaw-9795	492	2	rev	rev	PROPN
taxlaw-9795	492	3	.	.	PROPN
taxlaw-9795	493	1	439	439	NUM
taxlaw-9795	493	2	(	(	PUNCT
taxlaw-9795	493	3	2016	2016	NUM
taxlaw-9795	493	4	)	)	PUNCT
taxlaw-9795	493	5	;	;	PUNCT
taxlaw-9795	494	1	j.	j.	PROPN
taxlaw-9795	494	2	bruce	bruce	PROPN
taxlaw-9795	494	3	donaldson	donaldson	PROPN
taxlaw-9795	494	4	,	,	PUNCT
taxlaw-9795	494	5	when	when	SCONJ
taxlaw-9795	494	6	substance	substance	NOUN
taxlaw-9795	494	7	-	-	PUNCT
taxlaw-9795	494	8	over	over	ADP
taxlaw-9795	494	9	-	-	PUNCT
taxlaw-9795	494	10	form	form	NOUN
taxlaw-9795	494	11	argument	argument	NOUN
taxlaw-9795	494	12	is	be	AUX
taxlaw-9795	494	13	available	available	ADJ
taxlaw-9795	494	14	to	to	ADP
taxlaw-9795	494	15	the	the	DET
taxlaw-9795	494	16	taxpayer	taxpayer	NOUN
taxlaw-9795	494	17	,	,	PUNCT
taxlaw-9795	494	18	48	48	NUM
taxlaw-9795	494	19	marq	marq	NOUN
taxlaw-9795	494	20	.	.	PUNCT
taxlaw-9795	495	1	l.	l.	PROPN
taxlaw-9795	495	2	rev	rev	PROPN
taxlaw-9795	495	3	.	.	PROPN
taxlaw-9795	495	4	41	41	NUM
taxlaw-9795	495	5	(	(	PUNCT
taxlaw-9795	495	6	1964	1964	NUM
taxlaw-9795	495	7	-	-	SYM
taxlaw-9795	495	8	1965	1965	NUM
taxlaw-9795	495	9	)	)	PUNCT
taxlaw-9795	495	10	;	;	PUNCT
taxlaw-9795	495	11	harris	harris	PROPN
taxlaw-9795	495	12	,	,	PUNCT
taxlaw-9795	495	13	supra	supra	PROPN
taxlaw-9795	495	14	note	note	PROPN
taxlaw-9795	495	15	101	101	NUM
taxlaw-9795	495	16	;	;	PUNCT
taxlaw-9795	496	1	christian	christian	PROPN
taxlaw-9795	496	2	a.	a.	PROPN
taxlaw-9795	496	3	johnson	johnson	PROPN
taxlaw-9795	496	4	,	,	PUNCT
taxlaw-9795	496	5	the	the	DET
taxlaw-9795	496	6	danielson	danielson	NOUN
taxlaw-9795	496	7	rule	rule	NOUN
taxlaw-9795	496	8	:	:	PUNCT
taxlaw-9795	496	9	an	an	DET
taxlaw-9795	496	10	anodyne	anodyne	NOUN
taxlaw-9795	496	11	for	for	ADP
taxlaw-9795	496	12	the	the	DET
taxlaw-9795	496	13	pain	pain	NOUN
taxlaw-9795	496	14	of	of	ADP
taxlaw-9795	496	15	reasoning	reasoning	NOUN
taxlaw-9795	496	16	,	,	PUNCT
taxlaw-9795	496	17	89	89	NUM
taxlaw-9795	496	18	colum	colum	NOUN
taxlaw-9795	496	19	.	.	PUNCT
taxlaw-9795	497	1	l.	l.	PROPN
taxlaw-9795	497	2	rev	rev	PROPN
taxlaw-9795	497	3	.	.	PROPN
taxlaw-9795	497	4	1320	1320	NUM
taxlaw-9795	497	5	(	(	PUNCT
taxlaw-9795	497	6	1989	1989	NUM
taxlaw-9795	497	7	)	)	PUNCT
taxlaw-9795	497	8	;	;	PUNCT
taxlaw-9795	497	9	smith	smith	PROPN
taxlaw-9795	497	10	,	,	PUNCT
taxlaw-9795	497	11	supra	supra	PROPN
taxlaw-9795	497	12	note	note	NOUN
taxlaw-9795	497	13	101	101	NUM
taxlaw-9795	497	14	.	.	PUNCT
taxlaw-9795	497	15	103	103	NUM
taxlaw-9795	497	16	see	see	NOUN
taxlaw-9795	497	17	,	,	PUNCT
taxlaw-9795	497	18	e.g.	e.g.	ADV
taxlaw-9795	497	19	,	,	PUNCT
taxlaw-9795	497	20	bailiff	bailiff	NOUN
taxlaw-9795	497	21	,	,	PUNCT
taxlaw-9795	497	22	supra	supra	PROPN
taxlaw-9795	497	23	note	note	NOUN
taxlaw-9795	497	24	101	101	NUM
taxlaw-9795	497	25	,	,	PUNCT
taxlaw-9795	497	26	at	at	ADP
taxlaw-9795	497	27	298	298	NUM
taxlaw-9795	497	28	(	(	PUNCT
taxlaw-9795	497	29	“	"	PUNCT
taxlaw-9795	497	30	[	[	X
taxlaw-9795	497	31	s]ome	s]ome	NOUN
taxlaw-9795	497	32	courts	court	NOUN
taxlaw-9795	497	33	…	…	PUNCT
taxlaw-9795	497	34	worry	worry	VERB
taxlaw-9795	497	35	that	that	SCONJ
taxlaw-9795	497	36	a	a	DET
taxlaw-9795	497	37	taxpayer	taxpayer	NOUN
taxlaw-9795	497	38	may	may	AUX
taxlaw-9795	497	39	decide	decide	VERB
taxlaw-9795	497	40	alternatively	alternatively	ADV
taxlaw-9795	497	41	to	to	PART
taxlaw-9795	497	42	support	support	VERB
taxlaw-9795	497	43	or	or	CCONJ
taxlaw-9795	497	44	impeach	impeach	VERB
taxlaw-9795	497	45	a	a	DET
taxlaw-9795	497	46	form	form	NOUN
taxlaw-9795	497	47	based	base	VERB
taxlaw-9795	497	48	upon	upon	SCONJ
taxlaw-9795	497	49	her	her	PRON
taxlaw-9795	497	50	post	post	ADJ
taxlaw-9795	497	51	-	-	ADJ
taxlaw-9795	497	52	transactional	transactional	ADJ
taxlaw-9795	497	53	determination	determination	NOUN
taxlaw-9795	497	54	of	of	ADP
taxlaw-9795	497	55	the	the	DET
taxlaw-9795	497	56	resultant	resultant	NOUN
taxlaw-9795	497	57	tax	tax	NOUN
taxlaw-9795	497	58	liability	liability	NOUN
taxlaw-9795	497	59	”	"	PUNCT
taxlaw-9795	497	60	)	)	PUNCT
taxlaw-9795	497	61	;	;	PUNCT
taxlaw-9795	498	1	harris	harris	PROPN
taxlaw-9795	498	2	,	,	PUNCT
taxlaw-9795	498	3	supra	supra	PROPN
taxlaw-9795	498	4	note	note	NOUN
taxlaw-9795	498	5	101	101	NUM
taxlaw-9795	498	6	,	,	PUNCT
taxlaw-9795	498	7	at	at	ADP
taxlaw-9795	498	8	95	95	NUM
taxlaw-9795	498	9	(	(	PUNCT
taxlaw-9795	498	10	“	"	PUNCT
taxlaw-9795	498	11	[	[	X
taxlaw-9795	498	12	w]here	w]here	X
taxlaw-9795	498	13	the	the	DET
taxlaw-9795	498	14	courts	court	NOUN
taxlaw-9795	498	15	believe	believe	VERB
taxlaw-9795	498	16	that	that	SCONJ
taxlaw-9795	498	17	the	the	DET
taxlaw-9795	498	18	taxpayer	taxpayer	NOUN
taxlaw-9795	498	19	is	be	AUX
taxlaw-9795	498	20	asserting	assert	VERB
taxlaw-9795	498	21	substance	substance	NOUN
taxlaw-9795	498	22	as	as	ADP
taxlaw-9795	498	23	a	a	DET
taxlaw-9795	498	24	means	means	NOUN
taxlaw-9795	498	25	of	of	ADP
taxlaw-9795	498	26	post	post	ADJ
taxlaw-9795	498	27	-	-	ADJ
taxlaw-9795	498	28	transactional	transactional	ADJ
taxlaw-9795	498	29	tax	tax	NOUN
taxlaw-9795	498	30	planning	planning	NOUN
taxlaw-9795	498	31	,	,	PUNCT
taxlaw-9795	498	32	the	the	DET
taxlaw-9795	498	33	courts	court	NOUN
taxlaw-9795	498	34	are	be	AUX
taxlaw-9795	498	35	less	less	ADV
taxlaw-9795	498	36	willing	willing	ADJ
taxlaw-9795	498	37	to	to	PART
taxlaw-9795	498	38	permit	permit	VERB
taxlaw-9795	498	39	the	the	DET
taxlaw-9795	498	40	taxpayer	taxpayer	NOUN
taxlaw-9795	498	41	to	to	PART
taxlaw-9795	498	42	assert	assert	VERB
taxlaw-9795	498	43	that	that	SCONJ
taxlaw-9795	498	44	the	the	DET
taxlaw-9795	498	45	substance	substance	NOUN
taxlaw-9795	498	46	of	of	ADP
taxlaw-9795	498	47	the	the	DET
taxlaw-9795	498	48	transaction	transaction	NOUN
taxlaw-9795	498	49	controls	control	NOUN
taxlaw-9795	498	50	.	.	PUNCT
taxlaw-9795	498	51	”	"	PUNCT
taxlaw-9795	498	52	)	)	PUNCT
taxlaw-9795	498	53	;	;	PUNCT
taxlaw-9795	498	54	smith	smith	PROPN
taxlaw-9795	498	55	,	,	PUNCT
taxlaw-9795	498	56	supra	supra	PROPN
taxlaw-9795	498	57	note	note	NOUN
taxlaw-9795	498	58	101	101	NUM
taxlaw-9795	498	59	,	,	PUNCT
taxlaw-9795	498	60	at	at	ADP
taxlaw-9795	498	61	144	144	NUM
taxlaw-9795	498	62	(	(	PUNCT
taxlaw-9795	498	63	listing	list	VERB
taxlaw-9795	498	64	a	a	DET
taxlaw-9795	498	65	concern	concern	NOUN
taxlaw-9795	498	66	about	about	ADP
taxlaw-9795	498	67	post	post	ADJ
taxlaw-9795	498	68	-	-	ADJ
taxlaw-9795	498	69	transactional	transactional	ADJ
taxlaw-9795	498	70	tax	tax	NOUN
taxlaw-9795	498	71	planning	planning	NOUN
taxlaw-9795	498	72	as	as	ADP
taxlaw-9795	498	73	one	one	NUM
taxlaw-9795	498	74	rationale	rationale	NOUN
taxlaw-9795	498	75	for	for	ADP
taxlaw-9795	498	76	the	the	DET
taxlaw-9795	498	77	nondisavowal	nondisavowal	NOUN
taxlaw-9795	498	78	doctrine	doctrine	NOUN
taxlaw-9795	498	79	)	)	PUNCT
taxlaw-9795	498	80	.	.	PUNCT
taxlaw-9795	498	81	100	100	NUM
taxlaw-9795	498	82	columbia	columbia	PROPN
taxlaw-9795	498	83	journal	journal	PROPN
taxlaw-9795	498	84	of	of	ADP
taxlaw-9795	498	85	tax	tax	NOUN
taxlaw-9795	498	86	law	law	NOUN
taxlaw-9795	499	1	[	[	X
taxlaw-9795	499	2	vol	vol	NOUN
taxlaw-9795	499	3	:	:	PUNCT
taxlaw-9795	499	4	13:2	13:2	NUM
taxlaw-9795	499	5	hindsight	hindsight	ADJ
taxlaw-9795	499	6	and	and	CCONJ
taxlaw-9795	499	7	given	give	VERB
taxlaw-9795	499	8	the	the	DET
taxlaw-9795	499	9	specific	specific	ADJ
taxlaw-9795	499	10	restrictions	restriction	NOUN
taxlaw-9795	499	11	on	on	ADP
taxlaw-9795	499	12	the	the	DET
taxlaw-9795	499	13	ability	ability	NOUN
taxlaw-9795	499	14	to	to	PART
taxlaw-9795	499	15	use	use	VERB
taxlaw-9795	499	16	hindsight	hindsight	ADJ
taxlaw-9795	499	17	in	in	ADP
taxlaw-9795	499	18	the	the	DET
taxlaw-9795	499	19	context	context	NOUN
taxlaw-9795	499	20	of	of	ADP
taxlaw-9795	499	21	tax	tax	NOUN
taxlaw-9795	499	22	elections	election	NOUN
taxlaw-9795	499	23	,	,	PUNCT
taxlaw-9795	499	24	the	the	DET
taxlaw-9795	499	25	fact	fact	NOUN
taxlaw-9795	499	26	that	that	SCONJ
taxlaw-9795	499	27	tax	tax	NOUN
taxlaw-9795	499	28	law	law	NOUN
taxlaw-9795	499	29	allows	allow	VERB
taxlaw-9795	499	30	taxpayers	taxpayer	NOUN
taxlaw-9795	499	31	to	to	PART
taxlaw-9795	499	32	make	make	VERB
taxlaw-9795	499	33	favorable	favorable	ADJ
taxlaw-9795	499	34	fallback	fallback	NOUN
taxlaw-9795	499	35	protective	protective	ADJ
taxlaw-9795	499	36	tax	tax	NOUN
taxlaw-9795	499	37	elections	election	NOUN
taxlaw-9795	499	38	is	be	AUX
taxlaw-9795	499	39	curious	curious	ADJ
taxlaw-9795	499	40	because	because	SCONJ
taxlaw-9795	499	41	making	make	VERB
taxlaw-9795	499	42	such	such	DET
taxlaw-9795	499	43	an	an	DET
taxlaw-9795	499	44	election	election	NOUN
taxlaw-9795	499	45	,	,	PUNCT
taxlaw-9795	499	46	in	in	ADP
taxlaw-9795	499	47	a	a	DET
taxlaw-9795	499	48	sense	sense	NOUN
taxlaw-9795	499	49	,	,	PUNCT
taxlaw-9795	499	50	allows	allow	VERB
taxlaw-9795	499	51	the	the	DET
taxlaw-9795	499	52	taxpayer	taxpayer	NOUN
taxlaw-9795	499	53	to	to	PART
taxlaw-9795	499	54	benefit	benefit	VERB
taxlaw-9795	499	55	from	from	ADP
taxlaw-9795	499	56	the	the	DET
taxlaw-9795	499	57	same	same	ADJ
taxlaw-9795	499	58	information	information	NOUN
taxlaw-9795	499	59	taxpayers	taxpayer	NOUN
taxlaw-9795	499	60	would	would	AUX
taxlaw-9795	499	61	have	have	VERB
taxlaw-9795	499	62	if	if	SCONJ
taxlaw-9795	499	63	they	they	PRON
taxlaw-9795	499	64	could	could	AUX
taxlaw-9795	499	65	use	use	VERB
taxlaw-9795	499	66	hindsight.104	hindsight.104	NOUN
taxlaw-9795	499	67	for	for	ADP
taxlaw-9795	499	68	instance	instance	NOUN
taxlaw-9795	499	69	,	,	PUNCT
taxlaw-9795	499	70	consider	consider	VERB
taxlaw-9795	499	71	a	a	DET
taxlaw-9795	499	72	taxpayer	taxpayer	NOUN
taxlaw-9795	499	73	who	who	PRON
taxlaw-9795	499	74	claims	claim	VERB
taxlaw-9795	499	75	that	that	SCONJ
taxlaw-9795	499	76	subdivided	subdivide	VERB
taxlaw-9795	499	77	land	land	NOUN
taxlaw-9795	499	78	is	be	AUX
taxlaw-9795	499	79	investment	investment	NOUN
taxlaw-9795	499	80	property	property	NOUN
taxlaw-9795	499	81	but	but	CCONJ
taxlaw-9795	499	82	files	file	VERB
taxlaw-9795	499	83	an	an	DET
taxlaw-9795	499	84	election	election	NOUN
taxlaw-9795	499	85	under	under	ADP
taxlaw-9795	499	86	section	section	NOUN
taxlaw-9795	499	87	1237	1237	NUM
taxlaw-9795	499	88	on	on	ADP
taxlaw-9795	499	89	a	a	DET
taxlaw-9795	499	90	protective	protective	ADJ
taxlaw-9795	499	91	basis	basis	NOUN
taxlaw-9795	499	92	to	to	PART
taxlaw-9795	499	93	secure	secure	VERB
taxlaw-9795	499	94	a	a	DET
taxlaw-9795	499	95	more	more	ADV
taxlaw-9795	499	96	favorable	favorable	ADJ
taxlaw-9795	499	97	alternative	alternative	ADJ
taxlaw-9795	499	98	tax	tax	NOUN
taxlaw-9795	499	99	outcome	outcome	NOUN
taxlaw-9795	499	100	in	in	ADP
taxlaw-9795	499	101	the	the	DET
taxlaw-9795	499	102	event	event	NOUN
taxlaw-9795	499	103	that	that	PRON
taxlaw-9795	499	104	the	the	DET
taxlaw-9795	499	105	irs	irs	PROPN
taxlaw-9795	499	106	challenges	challenge	VERB
taxlaw-9795	499	107	the	the	DET
taxlaw-9795	499	108	treatment	treatment	NOUN
taxlaw-9795	499	109	of	of	ADP
taxlaw-9795	499	110	the	the	DET
taxlaw-9795	499	111	land	land	NOUN
taxlaw-9795	499	112	and	and	CCONJ
taxlaw-9795	499	113	asserts	assert	VERB
taxlaw-9795	499	114	that	that	SCONJ
taxlaw-9795	499	115	the	the	DET
taxlaw-9795	499	116	land	land	NOUN
taxlaw-9795	499	117	is	be	AUX
taxlaw-9795	499	118	,	,	PUNCT
taxlaw-9795	499	119	in	in	ADP
taxlaw-9795	499	120	fact	fact	NOUN
taxlaw-9795	499	121	,	,	PUNCT
taxlaw-9795	499	122	dealer	dealer	NOUN
taxlaw-9795	499	123	property.105	property.105	NOUN
taxlaw-9795	499	124	if	if	SCONJ
taxlaw-9795	499	125	that	that	DET
taxlaw-9795	499	126	taxpayer	taxpayer	NOUN
taxlaw-9795	499	127	were	be	AUX
taxlaw-9795	499	128	precluded	preclude	VERB
taxlaw-9795	499	129	from	from	ADP
taxlaw-9795	499	130	filing	file	VERB
taxlaw-9795	499	131	the	the	DET
taxlaw-9795	499	132	election	election	NOUN
taxlaw-9795	499	133	on	on	ADP
taxlaw-9795	499	134	a	a	DET
taxlaw-9795	499	135	protective	protective	ADJ
taxlaw-9795	499	136	basis	basis	NOUN
taxlaw-9795	499	137	,	,	PUNCT
taxlaw-9795	499	138	the	the	DET
taxlaw-9795	499	139	taxpayer	taxpayer	NOUN
taxlaw-9795	499	140	would	would	AUX
taxlaw-9795	499	141	be	be	AUX
taxlaw-9795	499	142	forced	force	VERB
taxlaw-9795	499	143	to	to	PART
taxlaw-9795	499	144	choose	choose	VERB
taxlaw-9795	499	145	between	between	ADP
taxlaw-9795	499	146	(	(	PUNCT
taxlaw-9795	499	147	1	1	X
taxlaw-9795	499	148	)	)	PUNCT
taxlaw-9795	499	149	taking	take	VERB
taxlaw-9795	499	150	the	the	DET
taxlaw-9795	499	151	position	position	NOUN
taxlaw-9795	499	152	that	that	SCONJ
taxlaw-9795	499	153	the	the	DET
taxlaw-9795	499	154	land	land	NOUN
taxlaw-9795	499	155	is	be	AUX
taxlaw-9795	499	156	investment	investment	NOUN
taxlaw-9795	499	157	property	property	NOUN
taxlaw-9795	499	158	under	under	ADP
taxlaw-9795	499	159	the	the	DET
taxlaw-9795	499	160	facts	fact	NOUN
taxlaw-9795	499	161	and	and	CCONJ
taxlaw-9795	499	162	circumstances	circumstance	NOUN
taxlaw-9795	499	163	test	test	VERB
taxlaw-9795	499	164	and	and	CCONJ
taxlaw-9795	499	165	not	not	PART
taxlaw-9795	499	166	filing	file	VERB
taxlaw-9795	499	167	a	a	DET
taxlaw-9795	499	168	section	section	NOUN
taxlaw-9795	499	169	1237	1237	NUM
taxlaw-9795	499	170	election	election	NOUN
taxlaw-9795	499	171	or	or	CCONJ
taxlaw-9795	499	172	(	(	PUNCT
taxlaw-9795	499	173	2	2	X
taxlaw-9795	499	174	)	)	PUNCT
taxlaw-9795	499	175	taking	take	VERB
taxlaw-9795	499	176	the	the	DET
taxlaw-9795	499	177	more	more	ADV
taxlaw-9795	499	178	conservative	conservative	ADJ
taxlaw-9795	499	179	position	position	NOUN
taxlaw-9795	499	180	that	that	SCONJ
taxlaw-9795	499	181	the	the	DET
taxlaw-9795	499	182	land	land	NOUN
taxlaw-9795	499	183	is	be	AUX
taxlaw-9795	499	184	dealer	dealer	NOUN
taxlaw-9795	499	185	property	property	NOUN
taxlaw-9795	499	186	under	under	ADP
taxlaw-9795	499	187	the	the	DET
taxlaw-9795	499	188	facts	fact	NOUN
taxlaw-9795	499	189	and	and	CCONJ
taxlaw-9795	499	190	circumstances	circumstance	NOUN
taxlaw-9795	499	191	test	test	VERB
taxlaw-9795	499	192	and	and	CCONJ
taxlaw-9795	499	193	filing	file	VERB
taxlaw-9795	499	194	a	a	DET
taxlaw-9795	499	195	section	section	NOUN
taxlaw-9795	499	196	1237	1237	NUM
taxlaw-9795	499	197	election	election	NOUN
taxlaw-9795	499	198	.	.	PUNCT
taxlaw-9795	500	1	at	at	ADP
taxlaw-9795	500	2	the	the	DET
taxlaw-9795	500	3	time	time	NOUN
taxlaw-9795	500	4	the	the	DET
taxlaw-9795	500	5	taxpayer	taxpayer	NOUN
taxlaw-9795	500	6	made	make	VERB
taxlaw-9795	500	7	the	the	DET
taxlaw-9795	500	8	choice	choice	NOUN
taxlaw-9795	500	9	,	,	PUNCT
taxlaw-9795	500	10	the	the	DET
taxlaw-9795	500	11	taxpayer	taxpayer	NOUN
taxlaw-9795	500	12	would	would	AUX
taxlaw-9795	500	13	not	not	PART
taxlaw-9795	500	14	know	know	VERB
taxlaw-9795	500	15	whether	whether	SCONJ
taxlaw-9795	500	16	the	the	DET
taxlaw-9795	500	17	irs	irs	PROPN
taxlaw-9795	500	18	would	would	AUX
taxlaw-9795	500	19	challenge	challenge	VERB
taxlaw-9795	500	20	the	the	DET
taxlaw-9795	500	21	taxpayer	taxpayer	NOUN
taxlaw-9795	500	22	’s	’s	PART
taxlaw-9795	500	23	position	position	NOUN
taxlaw-9795	500	24	that	that	SCONJ
taxlaw-9795	500	25	the	the	DET
taxlaw-9795	500	26	land	land	NOUN
taxlaw-9795	500	27	was	be	AUX
taxlaw-9795	500	28	investment	investment	NOUN
taxlaw-9795	500	29	property	property	NOUN
taxlaw-9795	500	30	under	under	ADP
taxlaw-9795	500	31	the	the	DET
taxlaw-9795	500	32	general	general	ADJ
taxlaw-9795	500	33	facts	fact	NOUN
taxlaw-9795	500	34	and	and	CCONJ
taxlaw-9795	500	35	circumstances	circumstance	NOUN
taxlaw-9795	500	36	test	test	VERB
taxlaw-9795	500	37	.	.	PUNCT
taxlaw-9795	501	1	the	the	DET
taxlaw-9795	501	2	ability	ability	NOUN
taxlaw-9795	501	3	to	to	PART
taxlaw-9795	501	4	file	file	VERB
taxlaw-9795	501	5	on	on	ADP
taxlaw-9795	501	6	a	a	DET
taxlaw-9795	501	7	protective	protective	ADJ
taxlaw-9795	501	8	basis	basis	NOUN
taxlaw-9795	501	9	,	,	PUNCT
taxlaw-9795	501	10	in	in	ADP
taxlaw-9795	501	11	effect	effect	NOUN
taxlaw-9795	501	12	,	,	PUNCT
taxlaw-9795	501	13	allows	allow	VERB
taxlaw-9795	501	14	the	the	DET
taxlaw-9795	501	15	taxpayer	taxpayer	NOUN
taxlaw-9795	501	16	to	to	PART
taxlaw-9795	501	17	harness	harness	VERB
taxlaw-9795	501	18	the	the	DET
taxlaw-9795	501	19	advantages	advantage	NOUN
taxlaw-9795	501	20	of	of	ADP
taxlaw-9795	501	21	hindsight	hindsight	NOUN
taxlaw-9795	501	22	.	.	PUNCT
taxlaw-9795	502	1	the	the	DET
taxlaw-9795	502	2	taxpayer	taxpayer	NOUN
taxlaw-9795	502	3	can	can	AUX
taxlaw-9795	502	4	take	take	VERB
taxlaw-9795	502	5	the	the	DET
taxlaw-9795	502	6	position	position	NOUN
taxlaw-9795	502	7	that	that	SCONJ
taxlaw-9795	502	8	the	the	DET
taxlaw-9795	502	9	property	property	NOUN
taxlaw-9795	502	10	is	be	AUX
taxlaw-9795	502	11	investment	investment	NOUN
taxlaw-9795	502	12	property	property	NOUN
taxlaw-9795	502	13	but	but	CCONJ
taxlaw-9795	502	14	,	,	PUNCT
taxlaw-9795	502	15	nevertheless	nevertheless	ADV
taxlaw-9795	502	16	,	,	PUNCT
taxlaw-9795	502	17	if	if	SCONJ
taxlaw-9795	502	18	the	the	DET
taxlaw-9795	502	19	irs	irs	PROPN
taxlaw-9795	502	20	does	do	AUX
taxlaw-9795	502	21	challenge	challenge	VERB
taxlaw-9795	502	22	that	that	DET
taxlaw-9795	502	23	position	position	NOUN
taxlaw-9795	502	24	,	,	PUNCT
taxlaw-9795	502	25	the	the	DET
taxlaw-9795	502	26	taxpayer	taxpayer	NOUN
taxlaw-9795	502	27	secures	secure	VERB
taxlaw-9795	502	28	the	the	DET
taxlaw-9795	502	29	outcome	outcome	NOUN
taxlaw-9795	502	30	that	that	SCONJ
taxlaw-9795	502	31	the	the	DET
taxlaw-9795	502	32	taxpayer	taxpayer	NOUN
taxlaw-9795	502	33	would	would	AUX
taxlaw-9795	502	34	have	have	AUX
taxlaw-9795	502	35	selected	select	VERB
taxlaw-9795	502	36	had	have	VERB
taxlaw-9795	502	37	the	the	DET
taxlaw-9795	502	38	taxpayer	taxpayer	NOUN
taxlaw-9795	502	39	known	know	VERB
taxlaw-9795	502	40	104	104	NUM
taxlaw-9795	502	41	this	this	PRON
taxlaw-9795	502	42	is	be	AUX
taxlaw-9795	502	43	true	true	ADJ
taxlaw-9795	502	44	at	at	ADP
taxlaw-9795	502	45	least	least	ADJ
taxlaw-9795	502	46	to	to	ADP
taxlaw-9795	502	47	a	a	DET
taxlaw-9795	502	48	degree	degree	NOUN
taxlaw-9795	502	49	—	—	PUNCT
taxlaw-9795	502	50	although	although	SCONJ
taxlaw-9795	502	51	favorable	favorable	ADJ
taxlaw-9795	502	52	fallback	fallback	VERB
taxlaw-9795	502	53	protective	protective	ADJ
taxlaw-9795	502	54	tax	tax	NOUN
taxlaw-9795	502	55	elections	election	NOUN
taxlaw-9795	502	56	do	do	AUX
taxlaw-9795	502	57	not	not	PART
taxlaw-9795	502	58	allow	allow	VERB
taxlaw-9795	502	59	taxpayers	taxpayer	NOUN
taxlaw-9795	502	60	to	to	PART
taxlaw-9795	502	61	benefit	benefit	VERB
taxlaw-9795	502	62	from	from	ADP
taxlaw-9795	502	63	hindsight	hindsight	ADJ
taxlaw-9795	502	64	to	to	ADP
taxlaw-9795	502	65	the	the	DET
taxlaw-9795	502	66	same	same	ADJ
taxlaw-9795	502	67	degree	degree	NOUN
taxlaw-9795	502	68	as	as	SCONJ
taxlaw-9795	502	69	what	what	PRON
taxlaw-9795	502	70	would	would	AUX
taxlaw-9795	502	71	occur	occur	VERB
taxlaw-9795	502	72	if	if	SCONJ
taxlaw-9795	502	73	taxpayers	taxpayer	NOUN
taxlaw-9795	502	74	could	could	AUX
taxlaw-9795	502	75	wait	wait	VERB
taxlaw-9795	502	76	until	until	SCONJ
taxlaw-9795	502	77	all	all	DET
taxlaw-9795	502	78	information	information	NOUN
taxlaw-9795	502	79	was	be	AUX
taxlaw-9795	502	80	available	available	ADJ
taxlaw-9795	502	81	before	before	ADP
taxlaw-9795	502	82	deciding	decide	VERB
taxlaw-9795	502	83	whether	whether	SCONJ
taxlaw-9795	502	84	or	or	CCONJ
taxlaw-9795	502	85	not	not	PART
taxlaw-9795	502	86	to	to	PART
taxlaw-9795	502	87	make	make	VERB
taxlaw-9795	502	88	the	the	DET
taxlaw-9795	502	89	election	election	NOUN
taxlaw-9795	502	90	at	at	ADV
taxlaw-9795	502	91	all	all	ADV
taxlaw-9795	502	92	.	.	PUNCT
taxlaw-9795	503	1	allowing	allow	VERB
taxlaw-9795	503	2	taxpayers	taxpayer	NOUN
taxlaw-9795	503	3	to	to	PART
taxlaw-9795	503	4	make	make	VERB
taxlaw-9795	503	5	elections	election	NOUN
taxlaw-9795	503	6	after	after	SCONJ
taxlaw-9795	503	7	all	all	DET
taxlaw-9795	503	8	information	information	NOUN
taxlaw-9795	503	9	was	be	AUX
taxlaw-9795	503	10	available	available	ADJ
taxlaw-9795	503	11	would	would	AUX
taxlaw-9795	503	12	be	be	AUX
taxlaw-9795	503	13	even	even	ADV
taxlaw-9795	503	14	more	more	ADV
taxlaw-9795	503	15	advantageous	advantageous	ADJ
taxlaw-9795	503	16	for	for	ADP
taxlaw-9795	503	17	taxpayers	taxpayer	NOUN
taxlaw-9795	503	18	because	because	SCONJ
taxlaw-9795	503	19	some	some	DET
taxlaw-9795	503	20	tax	tax	NOUN
taxlaw-9795	503	21	elections	election	NOUN
taxlaw-9795	503	22	are	be	AUX
taxlaw-9795	503	23	forward	forward	ADV
taxlaw-9795	503	24	-	-	PUNCT
taxlaw-9795	503	25	looking	look	VERB
taxlaw-9795	503	26	.	.	PUNCT
taxlaw-9795	504	1	they	they	PRON
taxlaw-9795	504	2	affect	affect	VERB
taxlaw-9795	504	3	not	not	PART
taxlaw-9795	504	4	just	just	ADV
taxlaw-9795	504	5	the	the	DET
taxlaw-9795	504	6	tax	tax	NOUN
taxlaw-9795	504	7	consequences	consequence	NOUN
taxlaw-9795	504	8	of	of	ADP
taxlaw-9795	504	9	events	event	NOUN
taxlaw-9795	504	10	that	that	PRON
taxlaw-9795	504	11	have	have	AUX
taxlaw-9795	504	12	already	already	ADV
taxlaw-9795	504	13	transpired	transpire	VERB
taxlaw-9795	504	14	at	at	ADP
taxlaw-9795	504	15	the	the	DET
taxlaw-9795	504	16	time	time	NOUN
taxlaw-9795	504	17	the	the	DET
taxlaw-9795	504	18	election	election	NOUN
taxlaw-9795	504	19	is	be	AUX
taxlaw-9795	504	20	filed	file	VERB
taxlaw-9795	504	21	but	but	CCONJ
taxlaw-9795	504	22	also	also	ADV
taxlaw-9795	504	23	the	the	DET
taxlaw-9795	504	24	tax	tax	NOUN
taxlaw-9795	504	25	consequences	consequence	NOUN
taxlaw-9795	504	26	of	of	ADP
taxlaw-9795	504	27	future	future	ADJ
taxlaw-9795	504	28	events	event	NOUN
taxlaw-9795	504	29	.	.	PUNCT
taxlaw-9795	505	1	as	as	ADP
taxlaw-9795	505	2	an	an	DET
taxlaw-9795	505	3	example	example	NOUN
taxlaw-9795	505	4	,	,	PUNCT
taxlaw-9795	505	5	consider	consider	VERB
taxlaw-9795	505	6	a	a	DET
taxlaw-9795	505	7	tax	tax	NOUN
taxlaw-9795	505	8	election	election	NOUN
taxlaw-9795	505	9	that	that	PRON
taxlaw-9795	505	10	is	be	AUX
taxlaw-9795	505	11	available	available	ADJ
taxlaw-9795	505	12	under	under	ADP
taxlaw-9795	505	13	internal	internal	ADJ
taxlaw-9795	505	14	revenue	revenue	NOUN
taxlaw-9795	505	15	code	code	NOUN
taxlaw-9795	505	16	section	section	NOUN
taxlaw-9795	505	17	362(e)(2)(c	362(e)(2)(c	NUM
taxlaw-9795	505	18	)	)	PUNCT
taxlaw-9795	505	19	.	.	PUNCT
taxlaw-9795	506	1	this	this	DET
taxlaw-9795	506	2	election	election	NOUN
taxlaw-9795	506	3	is	be	AUX
taxlaw-9795	506	4	relevant	relevant	ADJ
taxlaw-9795	506	5	in	in	ADP
taxlaw-9795	506	6	the	the	DET
taxlaw-9795	506	7	case	case	NOUN
taxlaw-9795	506	8	of	of	ADP
taxlaw-9795	506	9	certain	certain	ADJ
taxlaw-9795	506	10	contributions	contribution	NOUN
taxlaw-9795	506	11	of	of	ADP
taxlaw-9795	506	12	property	property	NOUN
taxlaw-9795	506	13	by	by	ADP
taxlaw-9795	506	14	a	a	DET
taxlaw-9795	506	15	shareholder	shareholder	NOUN
taxlaw-9795	506	16	to	to	ADP
taxlaw-9795	506	17	a	a	DET
taxlaw-9795	506	18	corporation	corporation	NOUN
taxlaw-9795	506	19	.	.	PUNCT
taxlaw-9795	507	1	it	it	PRON
taxlaw-9795	507	2	affects	affect	VERB
taxlaw-9795	507	3	future	future	ADJ
taxlaw-9795	507	4	tax	tax	NOUN
taxlaw-9795	507	5	consequences	consequence	NOUN
taxlaw-9795	507	6	only	only	ADV
taxlaw-9795	507	7	if	if	SCONJ
taxlaw-9795	507	8	all	all	DET
taxlaw-9795	507	9	the	the	DET
taxlaw-9795	507	10	property	property	NOUN
taxlaw-9795	507	11	being	be	AUX
taxlaw-9795	507	12	contributed	contribute	VERB
taxlaw-9795	507	13	by	by	ADP
taxlaw-9795	507	14	a	a	DET
taxlaw-9795	507	15	shareholder	shareholder	NOUN
taxlaw-9795	507	16	to	to	ADP
taxlaw-9795	507	17	a	a	DET
taxlaw-9795	507	18	corporation	corporation	NOUN
taxlaw-9795	507	19	has	have	VERB
taxlaw-9795	507	20	a	a	DET
taxlaw-9795	507	21	total	total	ADJ
taxlaw-9795	507	22	basis	basis	NOUN
taxlaw-9795	507	23	that	that	PRON
taxlaw-9795	507	24	is	be	AUX
taxlaw-9795	507	25	more	more	ADJ
taxlaw-9795	507	26	than	than	ADP
taxlaw-9795	507	27	its	its	PRON
taxlaw-9795	507	28	total	total	ADJ
taxlaw-9795	507	29	value	value	NOUN
taxlaw-9795	507	30	at	at	ADP
taxlaw-9795	507	31	the	the	DET
taxlaw-9795	507	32	time	time	NOUN
taxlaw-9795	507	33	of	of	ADP
taxlaw-9795	507	34	the	the	DET
taxlaw-9795	507	35	contribution	contribution	NOUN
taxlaw-9795	507	36	.	.	PUNCT
taxlaw-9795	508	1	i.r.c	i.r.c	NOUN
taxlaw-9795	508	2	.	.	PUNCT
taxlaw-9795	509	1	§	§	PROPN
taxlaw-9795	509	2	362(e)(2	362(e)(2	NUM
taxlaw-9795	509	3	)	)	PUNCT
taxlaw-9795	509	4	.	.	PUNCT
taxlaw-9795	510	1	in	in	ADP
taxlaw-9795	510	2	other	other	ADJ
taxlaw-9795	510	3	words	word	NOUN
taxlaw-9795	510	4	,	,	PUNCT
taxlaw-9795	510	5	the	the	DET
taxlaw-9795	510	6	election	election	NOUN
taxlaw-9795	510	7	is	be	AUX
taxlaw-9795	510	8	only	only	ADV
taxlaw-9795	510	9	relevant	relevant	ADJ
taxlaw-9795	510	10	when	when	SCONJ
taxlaw-9795	510	11	the	the	DET
taxlaw-9795	510	12	property	property	NOUN
taxlaw-9795	510	13	contributed	contribute	VERB
taxlaw-9795	510	14	by	by	ADP
taxlaw-9795	510	15	a	a	DET
taxlaw-9795	510	16	shareholder	shareholder	NOUN
taxlaw-9795	510	17	has	have	VERB
taxlaw-9795	510	18	an	an	DET
taxlaw-9795	510	19	aggregate	aggregate	ADJ
taxlaw-9795	510	20	“	"	PUNCT
taxlaw-9795	510	21	built	build	VERB
taxlaw-9795	510	22	-	-	PUNCT
taxlaw-9795	510	23	in	in	ADP
taxlaw-9795	510	24	loss	loss	NOUN
taxlaw-9795	510	25	.	.	PUNCT
taxlaw-9795	510	26	”	"	PUNCT
taxlaw-9795	511	1	the	the	DET
taxlaw-9795	511	2	treasury	treasury	PROPN
taxlaw-9795	511	3	regulations	regulation	NOUN
taxlaw-9795	511	4	specifically	specifically	ADV
taxlaw-9795	511	5	authorize	authorize	VERB
taxlaw-9795	511	6	filing	file	VERB
taxlaw-9795	511	7	the	the	DET
taxlaw-9795	511	8	election	election	NOUN
taxlaw-9795	511	9	on	on	ADP
taxlaw-9795	511	10	a	a	DET
taxlaw-9795	511	11	protective	protective	ADJ
taxlaw-9795	511	12	basis	basis	NOUN
taxlaw-9795	511	13	.	.	PUNCT
taxlaw-9795	512	1	a	a	DET
taxlaw-9795	512	2	taxpayer	taxpayer	NOUN
taxlaw-9795	512	3	might	might	AUX
taxlaw-9795	512	4	make	make	VERB
taxlaw-9795	512	5	such	such	DET
taxlaw-9795	512	6	a	a	DET
taxlaw-9795	512	7	filing	filing	NOUN
taxlaw-9795	512	8	protectively	protectively	ADV
taxlaw-9795	512	9	if	if	SCONJ
taxlaw-9795	512	10	,	,	PUNCT
taxlaw-9795	512	11	at	at	ADP
taxlaw-9795	512	12	the	the	DET
taxlaw-9795	512	13	time	time	NOUN
taxlaw-9795	512	14	the	the	DET
taxlaw-9795	512	15	election	election	NOUN
taxlaw-9795	512	16	is	be	AUX
taxlaw-9795	512	17	due	due	ADJ
taxlaw-9795	512	18	,	,	PUNCT
taxlaw-9795	512	19	the	the	DET
taxlaw-9795	512	20	taxpayer	taxpayer	NOUN
taxlaw-9795	512	21	believes	believe	VERB
taxlaw-9795	512	22	the	the	DET
taxlaw-9795	512	23	election	election	NOUN
taxlaw-9795	512	24	may	may	AUX
taxlaw-9795	512	25	be	be	AUX
taxlaw-9795	512	26	unnecessary	unnecessary	ADJ
taxlaw-9795	512	27	because	because	SCONJ
taxlaw-9795	512	28	the	the	DET
taxlaw-9795	512	29	taxpayer	taxpayer	NOUN
taxlaw-9795	512	30	takes	take	VERB
taxlaw-9795	512	31	the	the	DET
taxlaw-9795	512	32	view	view	NOUN
taxlaw-9795	512	33	that	that	SCONJ
taxlaw-9795	512	34	the	the	DET
taxlaw-9795	512	35	property	property	NOUN
taxlaw-9795	512	36	he	he	PRON
taxlaw-9795	512	37	or	or	CCONJ
taxlaw-9795	512	38	she	she	PRON
taxlaw-9795	512	39	is	be	AUX
taxlaw-9795	512	40	contributing	contribute	VERB
taxlaw-9795	512	41	to	to	ADP
taxlaw-9795	512	42	a	a	DET
taxlaw-9795	512	43	corporation	corporation	NOUN
taxlaw-9795	512	44	does	do	AUX
taxlaw-9795	512	45	not	not	PART
taxlaw-9795	512	46	have	have	AUX
taxlaw-9795	512	47	an	an	DET
taxlaw-9795	512	48	aggregate	aggregate	ADJ
taxlaw-9795	512	49	built	build	VERB
taxlaw-9795	512	50	-	-	PUNCT
taxlaw-9795	512	51	in	in	ADP
taxlaw-9795	512	52	loss	loss	NOUN
taxlaw-9795	512	53	.	.	PUNCT
taxlaw-9795	513	1	however	however	ADV
taxlaw-9795	513	2	,	,	PUNCT
taxlaw-9795	513	3	in	in	ADP
taxlaw-9795	513	4	the	the	DET
taxlaw-9795	513	5	event	event	NOUN
taxlaw-9795	513	6	that	that	PRON
taxlaw-9795	513	7	the	the	DET
taxlaw-9795	513	8	property	property	NOUN
taxlaw-9795	513	9	does	do	AUX
taxlaw-9795	513	10	have	have	VERB
taxlaw-9795	513	11	an	an	DET
taxlaw-9795	513	12	aggregate	aggregate	ADJ
taxlaw-9795	513	13	built	build	VERB
taxlaw-9795	513	14	-	-	PUNCT
taxlaw-9795	513	15	in	in	ADP
taxlaw-9795	513	16	loss	loss	NOUN
taxlaw-9795	513	17	,	,	PUNCT
taxlaw-9795	513	18	the	the	DET
taxlaw-9795	513	19	taxpayer	taxpayer	NOUN
taxlaw-9795	513	20	predicts	predict	VERB
taxlaw-9795	513	21	that	that	SCONJ
taxlaw-9795	513	22	more	more	ADV
taxlaw-9795	513	23	favorable	favorable	ADJ
taxlaw-9795	513	24	results	result	NOUN
taxlaw-9795	513	25	follow	follow	VERB
taxlaw-9795	513	26	if	if	SCONJ
taxlaw-9795	513	27	the	the	DET
taxlaw-9795	513	28	election	election	NOUN
taxlaw-9795	513	29	is	be	AUX
taxlaw-9795	513	30	in	in	ADP
taxlaw-9795	513	31	place	place	NOUN
taxlaw-9795	513	32	than	than	SCONJ
taxlaw-9795	513	33	if	if	SCONJ
taxlaw-9795	513	34	it	it	PRON
taxlaw-9795	513	35	is	be	AUX
taxlaw-9795	513	36	not	not	PART
taxlaw-9795	513	37	in	in	ADP
taxlaw-9795	513	38	place	place	NOUN
taxlaw-9795	513	39	.	.	PUNCT
taxlaw-9795	514	1	the	the	DET
taxlaw-9795	514	2	protective	protective	ADJ
taxlaw-9795	514	3	tax	tax	NOUN
taxlaw-9795	514	4	election	election	NOUN
taxlaw-9795	514	5	safeguards	safeguard	VERB
taxlaw-9795	514	6	the	the	DET
taxlaw-9795	514	7	taxpayer	taxpayer	NOUN
taxlaw-9795	514	8	against	against	ADP
taxlaw-9795	514	9	the	the	DET
taxlaw-9795	514	10	possibility	possibility	NOUN
taxlaw-9795	514	11	of	of	ADP
taxlaw-9795	514	12	discovering	discover	VERB
taxlaw-9795	514	13	that	that	SCONJ
taxlaw-9795	514	14	,	,	PUNCT
taxlaw-9795	514	15	contrary	contrary	ADV
taxlaw-9795	514	16	to	to	ADP
taxlaw-9795	514	17	the	the	DET
taxlaw-9795	514	18	taxpayer	taxpayer	NOUN
taxlaw-9795	514	19	’s	’s	PART
taxlaw-9795	514	20	estimation	estimation	NOUN
taxlaw-9795	514	21	,	,	PUNCT
taxlaw-9795	514	22	the	the	DET
taxlaw-9795	514	23	property	property	NOUN
taxlaw-9795	514	24	has	have	VERB
taxlaw-9795	514	25	an	an	DET
taxlaw-9795	514	26	aggregate	aggregate	ADJ
taxlaw-9795	514	27	built	build	VERB
taxlaw-9795	514	28	-	-	PUNCT
taxlaw-9795	514	29	in	in	ADP
taxlaw-9795	514	30	loss	loss	NOUN
taxlaw-9795	514	31	at	at	ADP
taxlaw-9795	514	32	the	the	DET
taxlaw-9795	514	33	time	time	NOUN
taxlaw-9795	514	34	of	of	ADP
taxlaw-9795	514	35	the	the	DET
taxlaw-9795	514	36	contribution	contribution	NOUN
taxlaw-9795	514	37	.	.	PUNCT
taxlaw-9795	515	1	however	however	ADV
taxlaw-9795	515	2	,	,	PUNCT
taxlaw-9795	515	3	if	if	SCONJ
taxlaw-9795	515	4	the	the	DET
taxlaw-9795	515	5	property	property	NOUN
taxlaw-9795	515	6	,	,	PUNCT
taxlaw-9795	515	7	surprisingly	surprisingly	ADV
taxlaw-9795	515	8	,	,	PUNCT
taxlaw-9795	515	9	has	have	VERB
taxlaw-9795	515	10	an	an	DET
taxlaw-9795	515	11	aggregate	aggregate	ADJ
taxlaw-9795	515	12	built	build	VERB
taxlaw-9795	515	13	-	-	PUNCT
taxlaw-9795	515	14	in	in	ADP
taxlaw-9795	515	15	loss	loss	NOUN
taxlaw-9795	515	16	at	at	ADP
taxlaw-9795	515	17	the	the	DET
taxlaw-9795	515	18	time	time	NOUN
taxlaw-9795	515	19	of	of	ADP
taxlaw-9795	515	20	the	the	DET
taxlaw-9795	515	21	contribution	contribution	NOUN
taxlaw-9795	515	22	,	,	PUNCT
taxlaw-9795	515	23	and	and	CCONJ
taxlaw-9795	515	24	,	,	PUNCT
taxlaw-9795	515	25	also	also	ADV
taxlaw-9795	515	26	,	,	PUNCT
taxlaw-9795	515	27	contrary	contrary	ADV
taxlaw-9795	515	28	to	to	ADP
taxlaw-9795	515	29	the	the	DET
taxlaw-9795	515	30	taxpayer	taxpayer	NOUN
taxlaw-9795	515	31	’s	’s	PART
taxlaw-9795	515	32	prediction	prediction	NOUN
taxlaw-9795	515	33	,	,	PUNCT
taxlaw-9795	515	34	future	future	ADJ
taxlaw-9795	515	35	events	event	NOUN
taxlaw-9795	515	36	make	make	VERB
taxlaw-9795	515	37	it	it	PRON
taxlaw-9795	515	38	so	so	SCONJ
taxlaw-9795	515	39	that	that	SCONJ
taxlaw-9795	515	40	refraining	refrain	VERB
taxlaw-9795	515	41	from	from	ADP
taxlaw-9795	515	42	making	make	VERB
taxlaw-9795	515	43	the	the	DET
taxlaw-9795	515	44	election	election	NOUN
taxlaw-9795	515	45	would	would	AUX
taxlaw-9795	515	46	have	have	AUX
taxlaw-9795	515	47	led	lead	VERB
taxlaw-9795	515	48	to	to	ADP
taxlaw-9795	515	49	more	more	ADV
taxlaw-9795	515	50	favorable	favorable	ADJ
taxlaw-9795	515	51	results	result	NOUN
taxlaw-9795	515	52	,	,	PUNCT
taxlaw-9795	515	53	the	the	DET
taxlaw-9795	515	54	taxpayer	taxpayer	NOUN
taxlaw-9795	515	55	is	be	AUX
taxlaw-9795	515	56	stuck	stick	VERB
taxlaw-9795	515	57	with	with	ADP
taxlaw-9795	515	58	the	the	DET
taxlaw-9795	515	59	less	less	ADV
taxlaw-9795	515	60	favorable	favorable	ADJ
taxlaw-9795	515	61	results	result	NOUN
taxlaw-9795	515	62	that	that	PRON
taxlaw-9795	515	63	follow	follow	VERB
taxlaw-9795	515	64	from	from	ADP
taxlaw-9795	515	65	having	having	AUX
taxlaw-9795	515	66	made	make	VERB
taxlaw-9795	515	67	the	the	DET
taxlaw-9795	515	68	election	election	NOUN
taxlaw-9795	515	69	.	.	PUNCT
taxlaw-9795	516	1	if	if	SCONJ
taxlaw-9795	516	2	the	the	DET
taxlaw-9795	516	3	taxpayer	taxpayer	NOUN
taxlaw-9795	516	4	had	have	VERB
taxlaw-9795	516	5	unrestricted	unrestricted	ADJ
taxlaw-9795	516	6	access	access	NOUN
taxlaw-9795	516	7	to	to	ADP
taxlaw-9795	516	8	hindsight	hindsight	ADJ
taxlaw-9795	516	9	,	,	PUNCT
taxlaw-9795	516	10	the	the	DET
taxlaw-9795	516	11	taxpayer	taxpayer	NOUN
taxlaw-9795	516	12	could	could	AUX
taxlaw-9795	516	13	reduce	reduce	VERB
taxlaw-9795	516	14	his	his	PRON
taxlaw-9795	516	15	or	or	CCONJ
taxlaw-9795	516	16	her	her	PRON
taxlaw-9795	516	17	tax	tax	NOUN
taxlaw-9795	516	18	liability	liability	NOUN
taxlaw-9795	516	19	even	even	ADV
taxlaw-9795	516	20	further	far	ADV
taxlaw-9795	516	21	by	by	ADP
taxlaw-9795	516	22	revoking	revoke	VERB
taxlaw-9795	516	23	the	the	DET
taxlaw-9795	516	24	election	election	NOUN
taxlaw-9795	516	25	(	(	PUNCT
taxlaw-9795	516	26	or	or	CCONJ
taxlaw-9795	516	27	waiting	wait	VERB
taxlaw-9795	516	28	to	to	PART
taxlaw-9795	516	29	file	file	VERB
taxlaw-9795	516	30	the	the	DET
taxlaw-9795	516	31	election	election	NOUN
taxlaw-9795	516	32	later	later	ADV
taxlaw-9795	516	33	)	)	PUNCT
taxlaw-9795	516	34	at	at	ADP
taxlaw-9795	516	35	a	a	DET
taxlaw-9795	516	36	time	time	NOUN
taxlaw-9795	516	37	when	when	SCONJ
taxlaw-9795	516	38	the	the	DET
taxlaw-9795	516	39	taxpayer	taxpayer	NOUN
taxlaw-9795	516	40	had	have	VERB
taxlaw-9795	516	41	all	all	DET
taxlaw-9795	516	42	information	information	NOUN
taxlaw-9795	516	43	needed	need	VERB
taxlaw-9795	516	44	to	to	PART
taxlaw-9795	516	45	evaluate	evaluate	VERB
taxlaw-9795	516	46	the	the	DET
taxlaw-9795	516	47	election	election	NOUN
taxlaw-9795	516	48	’s	’s	PART
taxlaw-9795	516	49	advantages	advantage	NOUN
taxlaw-9795	516	50	and	and	CCONJ
taxlaw-9795	516	51	disadvantages	disadvantage	NOUN
taxlaw-9795	516	52	.	.	PUNCT
taxlaw-9795	517	1	thus	thus	ADV
taxlaw-9795	517	2	,	,	PUNCT
taxlaw-9795	517	3	in	in	ADP
taxlaw-9795	517	4	cases	case	NOUN
taxlaw-9795	517	5	involving	involve	VERB
taxlaw-9795	517	6	forward	forward	ADV
taxlaw-9795	517	7	-	-	PUNCT
taxlaw-9795	517	8	looking	look	VERB
taxlaw-9795	517	9	tax	tax	NOUN
taxlaw-9795	517	10	elections	election	NOUN
taxlaw-9795	517	11	,	,	PUNCT
taxlaw-9795	517	12	allowing	allow	VERB
taxlaw-9795	517	13	a	a	DET
taxlaw-9795	517	14	favorable	favorable	ADJ
taxlaw-9795	517	15	fallback	fallback	NOUN
taxlaw-9795	517	16	protective	protective	ADJ
taxlaw-9795	517	17	tax	tax	NOUN
taxlaw-9795	517	18	election	election	NOUN
taxlaw-9795	517	19	is	be	AUX
taxlaw-9795	517	20	not	not	PART
taxlaw-9795	517	21	the	the	DET
taxlaw-9795	517	22	same	same	ADJ
taxlaw-9795	517	23	as	as	ADP
taxlaw-9795	517	24	providing	provide	VERB
taxlaw-9795	517	25	taxpayers	taxpayer	NOUN
taxlaw-9795	517	26	with	with	ADP
taxlaw-9795	517	27	unfettered	unfettered	ADJ
taxlaw-9795	517	28	access	access	NOUN
taxlaw-9795	517	29	to	to	ADP
taxlaw-9795	517	30	the	the	DET
taxlaw-9795	517	31	benefits	benefit	NOUN
taxlaw-9795	517	32	of	of	ADP
taxlaw-9795	517	33	hindsight	hindsight	NOUN
taxlaw-9795	517	34	.	.	PUNCT
taxlaw-9795	518	1	105	105	NUM
taxlaw-9795	518	2	for	for	ADP
taxlaw-9795	518	3	further	further	ADJ
taxlaw-9795	518	4	discussion	discussion	NOUN
taxlaw-9795	518	5	of	of	ADP
taxlaw-9795	518	6	this	this	DET
taxlaw-9795	518	7	example	example	NOUN
taxlaw-9795	518	8	,	,	PUNCT
taxlaw-9795	518	9	see	see	VERB
taxlaw-9795	518	10	supra	supra	PROPN
taxlaw-9795	518	11	part	part	PROPN
taxlaw-9795	518	12	i.c.1	i.c.1	PROPN
taxlaw-9795	518	13	.	.	PUNCT
taxlaw-9795	519	1	2022	2022	NUM
taxlaw-9795	519	2	]	]	PUNCT
taxlaw-9795	519	3	protective	protective	ADJ
taxlaw-9795	519	4	tax	tax	NOUN
taxlaw-9795	519	5	elections	election	NOUN
taxlaw-9795	519	6	101	101	NUM
taxlaw-9795	519	7	that	that	SCONJ
taxlaw-9795	519	8	the	the	DET
taxlaw-9795	519	9	irs	irs	PROPN
taxlaw-9795	519	10	would	would	AUX
taxlaw-9795	519	11	challenge	challenge	VERB
taxlaw-9795	519	12	the	the	DET
taxlaw-9795	519	13	characterization	characterization	NOUN
taxlaw-9795	519	14	of	of	ADP
taxlaw-9795	519	15	the	the	DET
taxlaw-9795	519	16	land	land	NOUN
taxlaw-9795	519	17	as	as	ADP
taxlaw-9795	519	18	investment	investment	NOUN
taxlaw-9795	519	19	property	property	NOUN
taxlaw-9795	519	20	.	.	PUNCT
taxlaw-9795	520	1	the	the	DET
taxlaw-9795	520	2	fact	fact	NOUN
taxlaw-9795	520	3	that	that	SCONJ
taxlaw-9795	520	4	a	a	DET
taxlaw-9795	520	5	taxpayer	taxpayer	NOUN
taxlaw-9795	520	6	must	must	AUX
taxlaw-9795	520	7	,	,	PUNCT
taxlaw-9795	520	8	by	by	ADP
taxlaw-9795	520	9	filing	file	VERB
taxlaw-9795	520	10	the	the	DET
taxlaw-9795	520	11	election	election	NOUN
taxlaw-9795	520	12	,	,	PUNCT
taxlaw-9795	520	13	declare	declare	VERB
taxlaw-9795	520	14	an	an	DET
taxlaw-9795	520	15	intention	intention	NOUN
taxlaw-9795	520	16	to	to	PART
taxlaw-9795	520	17	claim	claim	VERB
taxlaw-9795	520	18	a	a	DET
taxlaw-9795	520	19	more	more	ADV
taxlaw-9795	520	20	favorable	favorable	ADJ
taxlaw-9795	520	21	fallback	fallback	NOUN
taxlaw-9795	520	22	position	position	NOUN
taxlaw-9795	520	23	in	in	ADP
taxlaw-9795	520	24	advance	advance	NOUN
taxlaw-9795	520	25	of	of	ADP
taxlaw-9795	520	26	any	any	DET
taxlaw-9795	520	27	irs	irs	PROPN
taxlaw-9795	520	28	challenge	challenge	NOUN
taxlaw-9795	520	29	likely	likely	ADV
taxlaw-9795	520	30	explains	explain	VERB
taxlaw-9795	520	31	tax	tax	NOUN
taxlaw-9795	520	32	law	law	NOUN
taxlaw-9795	520	33	’s	’s	PART
taxlaw-9795	520	34	openness	openness	NOUN
taxlaw-9795	520	35	to	to	ADP
taxlaw-9795	520	36	the	the	DET
taxlaw-9795	520	37	use	use	NOUN
taxlaw-9795	520	38	of	of	ADP
taxlaw-9795	520	39	such	such	ADJ
taxlaw-9795	520	40	elections	election	NOUN
taxlaw-9795	520	41	notwithstanding	notwithstanding	ADP
taxlaw-9795	520	42	its	its	PRON
taxlaw-9795	520	43	hostility	hostility	NOUN
taxlaw-9795	520	44	to	to	ADP
taxlaw-9795	520	45	taxpayers	taxpayer	NOUN
taxlaw-9795	520	46	’	'	PUNCT
taxlaw-9795	520	47	attempts	attempt	VERB
taxlaw-9795	520	48	to	to	PART
taxlaw-9795	520	49	file	file	VERB
taxlaw-9795	520	50	an	an	DET
taxlaw-9795	520	51	election	election	NOUN
taxlaw-9795	520	52	only	only	ADV
taxlaw-9795	520	53	if	if	SCONJ
taxlaw-9795	520	54	and	and	CCONJ
taxlaw-9795	520	55	when	when	SCONJ
taxlaw-9795	520	56	the	the	DET
taxlaw-9795	520	57	irs	irs	PROPN
taxlaw-9795	520	58	challenges	challenge	VERB
taxlaw-9795	520	59	the	the	DET
taxlaw-9795	520	60	taxpayer	taxpayer	NOUN
taxlaw-9795	520	61	’s	’s	PART
taxlaw-9795	520	62	claimed	claim	VERB
taxlaw-9795	520	63	tax	tax	NOUN
taxlaw-9795	520	64	position	position	NOUN
taxlaw-9795	520	65	.	.	PUNCT
taxlaw-9795	521	1	filing	file	VERB
taxlaw-9795	521	2	protective	protective	ADJ
taxlaw-9795	521	3	tax	tax	NOUN
taxlaw-9795	521	4	elections	election	NOUN
taxlaw-9795	521	5	may	may	AUX
taxlaw-9795	521	6	be	be	AUX
taxlaw-9795	521	7	allowed	allow	VERB
taxlaw-9795	521	8	based	base	VERB
taxlaw-9795	521	9	on	on	ADP
taxlaw-9795	521	10	the	the	DET
taxlaw-9795	521	11	theory	theory	NOUN
taxlaw-9795	521	12	that	that	SCONJ
taxlaw-9795	521	13	taxpayers	taxpayer	NOUN
taxlaw-9795	521	14	who	who	PRON
taxlaw-9795	521	15	file	file	VERB
taxlaw-9795	521	16	them	they	PRON
taxlaw-9795	521	17	are	be	AUX
taxlaw-9795	521	18	willing	willing	ADJ
taxlaw-9795	521	19	to	to	PART
taxlaw-9795	521	20	attract	attract	VERB
taxlaw-9795	521	21	irs	irs	PROPN
taxlaw-9795	521	22	scrutiny	scrutiny	NOUN
taxlaw-9795	521	23	and	and	CCONJ
taxlaw-9795	521	24	,	,	PUNCT
taxlaw-9795	521	25	therefore	therefore	ADV
taxlaw-9795	521	26	,	,	PUNCT
taxlaw-9795	521	27	are	be	AUX
taxlaw-9795	521	28	not	not	PART
taxlaw-9795	521	29	likely	likely	ADV
taxlaw-9795	521	30	taking	take	VERB
taxlaw-9795	521	31	very	very	ADV
taxlaw-9795	521	32	aggressive	aggressive	ADJ
taxlaw-9795	521	33	reporting	reporting	NOUN
taxlaw-9795	521	34	positions	position	NOUN
taxlaw-9795	521	35	.	.	PUNCT
taxlaw-9795	522	1	while	while	SCONJ
taxlaw-9795	522	2	taxpayers	taxpayer	NOUN
taxlaw-9795	522	3	taking	take	VERB
taxlaw-9795	522	4	very	very	ADV
taxlaw-9795	522	5	aggressive	aggressive	ADJ
taxlaw-9795	522	6	positions	position	NOUN
taxlaw-9795	522	7	might	might	AUX
taxlaw-9795	522	8	be	be	AUX
taxlaw-9795	522	9	deterred	deter	VERB
taxlaw-9795	522	10	from	from	ADP
taxlaw-9795	522	11	filing	file	VERB
taxlaw-9795	522	12	protective	protective	ADJ
taxlaw-9795	522	13	tax	tax	NOUN
taxlaw-9795	522	14	elections	election	NOUN
taxlaw-9795	522	15	in	in	ADP
taxlaw-9795	522	16	advance	advance	NOUN
taxlaw-9795	522	17	of	of	ADP
taxlaw-9795	522	18	irs	irs	PROPN
taxlaw-9795	522	19	challenge	challenge	NOUN
taxlaw-9795	522	20	,	,	PUNCT
taxlaw-9795	522	21	they	they	PRON
taxlaw-9795	522	22	would	would	AUX
taxlaw-9795	522	23	have	have	VERB
taxlaw-9795	522	24	no	no	DET
taxlaw-9795	522	25	similar	similar	ADJ
taxlaw-9795	522	26	qualms	qualm	NOUN
taxlaw-9795	522	27	about	about	ADP
taxlaw-9795	522	28	filing	file	VERB
taxlaw-9795	522	29	an	an	DET
taxlaw-9795	522	30	election	election	NOUN
taxlaw-9795	522	31	after	after	ADP
taxlaw-9795	522	32	irs	irs	PROPN
taxlaw-9795	522	33	challenge	challenge	NOUN
taxlaw-9795	522	34	.	.	PUNCT
taxlaw-9795	523	1	thus	thus	ADV
taxlaw-9795	523	2	,	,	PUNCT
taxlaw-9795	523	3	the	the	DET
taxlaw-9795	523	4	law	law	NOUN
taxlaw-9795	523	5	generally	generally	ADV
taxlaw-9795	523	6	disallows	disallow	VERB
taxlaw-9795	523	7	the	the	DET
taxlaw-9795	523	8	filing	filing	NOUN
taxlaw-9795	523	9	of	of	ADP
taxlaw-9795	523	10	elections	election	NOUN
taxlaw-9795	523	11	after	after	ADP
taxlaw-9795	523	12	irs	irs	PROPN
taxlaw-9795	523	13	challenge	challenge	NOUN
taxlaw-9795	523	14	but	but	CCONJ
taxlaw-9795	523	15	allows	allow	VERB
taxlaw-9795	523	16	advance	advance	NOUN
taxlaw-9795	523	17	,	,	PUNCT
taxlaw-9795	523	18	protective	protective	ADJ
taxlaw-9795	523	19	filings	filing	NOUN
taxlaw-9795	523	20	.	.	PUNCT
taxlaw-9795	524	1	as	as	SCONJ
taxlaw-9795	524	2	the	the	DET
taxlaw-9795	524	3	next	next	ADJ
taxlaw-9795	524	4	part	part	NOUN
taxlaw-9795	524	5	will	will	AUX
taxlaw-9795	524	6	discuss	discuss	VERB
taxlaw-9795	524	7	,	,	PUNCT
taxlaw-9795	524	8	however	however	ADV
taxlaw-9795	524	9	,	,	PUNCT
taxlaw-9795	524	10	the	the	DET
taxlaw-9795	524	11	plausibility	plausibility	NOUN
taxlaw-9795	524	12	of	of	ADP
taxlaw-9795	524	13	the	the	DET
taxlaw-9795	524	14	theory	theory	NOUN
taxlaw-9795	524	15	that	that	SCONJ
taxlaw-9795	524	16	taxpayers	taxpayer	NOUN
taxlaw-9795	524	17	taking	take	VERB
taxlaw-9795	524	18	aggressive	aggressive	ADJ
taxlaw-9795	524	19	positions	position	NOUN
taxlaw-9795	524	20	will	will	AUX
taxlaw-9795	524	21	be	be	AUX
taxlaw-9795	524	22	deterred	deter	VERB
taxlaw-9795	524	23	from	from	ADP
taxlaw-9795	524	24	making	make	VERB
taxlaw-9795	524	25	protective	protective	ADJ
taxlaw-9795	524	26	filings	filing	NOUN
taxlaw-9795	524	27	could	could	AUX
taxlaw-9795	524	28	vary	vary	VERB
taxlaw-9795	524	29	from	from	ADP
taxlaw-9795	524	30	election	election	NOUN
taxlaw-9795	524	31	to	to	ADP
taxlaw-9795	524	32	election	election	NOUN
taxlaw-9795	524	33	.	.	PUNCT
taxlaw-9795	525	1	some	some	DET
taxlaw-9795	525	2	protective	protective	ADJ
taxlaw-9795	525	3	tax	tax	NOUN
taxlaw-9795	525	4	elections	election	NOUN
taxlaw-9795	525	5	are	be	AUX
taxlaw-9795	525	6	accompanied	accompany	VERB
taxlaw-9795	525	7	by	by	ADP
taxlaw-9795	525	8	features	feature	NOUN
taxlaw-9795	525	9	—	—	PUNCT
taxlaw-9795	525	10	like	like	ADP
taxlaw-9795	525	11	an	an	DET
taxlaw-9795	525	12	extended	extended	ADJ
taxlaw-9795	525	13	statute	statute	NOUN
taxlaw-9795	525	14	of	of	ADP
taxlaw-9795	525	15	limitations	limitation	NOUN
taxlaw-9795	525	16	and	and	CCONJ
taxlaw-9795	525	17	a	a	DET
taxlaw-9795	525	18	requirement	requirement	NOUN
taxlaw-9795	525	19	to	to	PART
taxlaw-9795	525	20	submit	submit	VERB
taxlaw-9795	525	21	a	a	DET
taxlaw-9795	525	22	statement	statement	NOUN
taxlaw-9795	525	23	justifying	justify	VERB
taxlaw-9795	525	24	the	the	DET
taxlaw-9795	525	25	taxpayer	taxpayer	NOUN
taxlaw-9795	525	26	’s	’s	PART
taxlaw-9795	525	27	reporting	reporting	NOUN
taxlaw-9795	525	28	position	position	NOUN
taxlaw-9795	525	29	—	—	PUNCT
taxlaw-9795	525	30	that	that	PRON
taxlaw-9795	525	31	may	may	AUX
taxlaw-9795	525	32	make	make	VERB
taxlaw-9795	525	33	filing	filing	NOUN
taxlaw-9795	525	34	particularly	particularly	ADV
taxlaw-9795	525	35	costly	costly	ADJ
taxlaw-9795	525	36	for	for	SCONJ
taxlaw-9795	525	37	taxpayers	taxpayer	NOUN
taxlaw-9795	525	38	taking	take	VERB
taxlaw-9795	525	39	aggressive	aggressive	ADJ
taxlaw-9795	525	40	reporting	reporting	NOUN
taxlaw-9795	525	41	positions	position	NOUN
taxlaw-9795	525	42	.	.	PUNCT
taxlaw-9795	526	1	in	in	ADP
taxlaw-9795	526	2	the	the	DET
taxlaw-9795	526	3	context	context	NOUN
taxlaw-9795	526	4	of	of	ADP
taxlaw-9795	526	5	elections	election	NOUN
taxlaw-9795	526	6	with	with	ADP
taxlaw-9795	526	7	such	such	ADJ
taxlaw-9795	526	8	features	feature	NOUN
taxlaw-9795	526	9	,	,	PUNCT
taxlaw-9795	526	10	the	the	DET
taxlaw-9795	526	11	theory	theory	NOUN
taxlaw-9795	526	12	is	be	AUX
taxlaw-9795	526	13	more	more	ADV
taxlaw-9795	526	14	plausible	plausible	ADJ
taxlaw-9795	526	15	than	than	ADP
taxlaw-9795	526	16	in	in	ADP
taxlaw-9795	526	17	the	the	DET
taxlaw-9795	526	18	context	context	NOUN
taxlaw-9795	526	19	of	of	ADP
taxlaw-9795	526	20	protective	protective	ADJ
taxlaw-9795	526	21	tax	tax	NOUN
taxlaw-9795	526	22	elections	election	NOUN
taxlaw-9795	526	23	unaccompanied	unaccompanie	VERB
taxlaw-9795	526	24	by	by	ADP
taxlaw-9795	526	25	such	such	ADJ
taxlaw-9795	526	26	features	feature	NOUN
taxlaw-9795	526	27	.	.	PUNCT
taxlaw-9795	527	1	the	the	DET
taxlaw-9795	527	2	next	next	ADJ
taxlaw-9795	527	3	part	part	NOUN
taxlaw-9795	527	4	will	will	AUX
taxlaw-9795	527	5	turn	turn	VERB
taxlaw-9795	527	6	to	to	ADP
taxlaw-9795	527	7	a	a	DET
taxlaw-9795	527	8	more	more	ADV
taxlaw-9795	527	9	detailed	detailed	ADJ
taxlaw-9795	527	10	discussion	discussion	NOUN
taxlaw-9795	527	11	of	of	ADP
taxlaw-9795	527	12	these	these	DET
taxlaw-9795	527	13	observations	observation	NOUN
taxlaw-9795	527	14	.	.	PUNCT
taxlaw-9795	528	1	c.	c.	NOUN
taxlaw-9795	528	2	why	why	SCONJ
taxlaw-9795	528	3	favorable	favorable	ADJ
taxlaw-9795	528	4	fallback	fallback	VERB
taxlaw-9795	528	5	protective	protective	ADJ
taxlaw-9795	528	6	tax	tax	NOUN
taxlaw-9795	528	7	elections	election	NOUN
taxlaw-9795	528	8	may	may	AUX
taxlaw-9795	528	9	be	be	AUX
taxlaw-9795	528	10	less	less	ADV
taxlaw-9795	528	11	objectionable	objectionable	ADJ
taxlaw-9795	528	12	than	than	SCONJ
taxlaw-9795	528	13	elections	election	NOUN
taxlaw-9795	528	14	filed	file	VERB
taxlaw-9795	528	15	late	late	ADV
taxlaw-9795	528	16	in	in	ADP
taxlaw-9795	528	17	response	response	NOUN
taxlaw-9795	528	18	to	to	ADP
taxlaw-9795	528	19	irs	irs	PROPN
taxlaw-9795	528	20	challenge	challenge	VERB
taxlaw-9795	528	21	a	a	DET
taxlaw-9795	528	22	taxpayer	taxpayer	NOUN
taxlaw-9795	528	23	must	must	AUX
taxlaw-9795	528	24	file	file	VERB
taxlaw-9795	528	25	a	a	DET
taxlaw-9795	528	26	favorable	favorable	ADJ
taxlaw-9795	528	27	fallback	fallback	NOUN
taxlaw-9795	528	28	protective	protective	ADJ
taxlaw-9795	528	29	tax	tax	NOUN
taxlaw-9795	528	30	election	election	NOUN
taxlaw-9795	528	31	ahead	ahead	ADV
taxlaw-9795	528	32	of	of	ADP
taxlaw-9795	528	33	time	time	NOUN
taxlaw-9795	528	34	—	—	PUNCT
taxlaw-9795	528	35	prior	prior	ADV
taxlaw-9795	528	36	to	to	ADP
taxlaw-9795	528	37	any	any	DET
taxlaw-9795	528	38	potential	potential	ADJ
taxlaw-9795	528	39	irs	irs	PROPN
taxlaw-9795	528	40	challenge	challenge	NOUN
taxlaw-9795	528	41	—	—	PUNCT
taxlaw-9795	528	42	alerting	alert	VERB
taxlaw-9795	528	43	the	the	DET
taxlaw-9795	528	44	irs	irs	PROPN
taxlaw-9795	528	45	to	to	ADP
taxlaw-9795	528	46	the	the	DET
taxlaw-9795	528	47	taxpayer	taxpayer	NOUN
taxlaw-9795	528	48	’s	’s	PART
taxlaw-9795	528	49	intention	intention	NOUN
taxlaw-9795	528	50	to	to	PART
taxlaw-9795	528	51	claim	claim	VERB
taxlaw-9795	528	52	a	a	DET
taxlaw-9795	528	53	favorable	favorable	ADJ
taxlaw-9795	528	54	fallback	fallback	NOUN
taxlaw-9795	528	55	position	position	NOUN
taxlaw-9795	528	56	in	in	ADP
taxlaw-9795	528	57	the	the	DET
taxlaw-9795	528	58	event	event	NOUN
taxlaw-9795	528	59	of	of	ADP
taxlaw-9795	528	60	successful	successful	ADJ
taxlaw-9795	528	61	challenge	challenge	NOUN
taxlaw-9795	528	62	.	.	PUNCT
taxlaw-9795	529	1	there	there	PRON
taxlaw-9795	529	2	are	be	VERB
taxlaw-9795	529	3	at	at	ADV
taxlaw-9795	529	4	least	least	ADJ
taxlaw-9795	529	5	two	two	NUM
taxlaw-9795	529	6	reasons	reason	NOUN
taxlaw-9795	529	7	why	why	SCONJ
taxlaw-9795	529	8	favorable	favorable	ADJ
taxlaw-9795	529	9	fallback	fallback	VERB
taxlaw-9795	529	10	protective	protective	ADJ
taxlaw-9795	529	11	tax	tax	NOUN
taxlaw-9795	529	12	elections	election	NOUN
taxlaw-9795	529	13	filed	file	VERB
taxlaw-9795	529	14	ahead	ahead	ADV
taxlaw-9795	529	15	of	of	ADP
taxlaw-9795	529	16	time	time	NOUN
taxlaw-9795	529	17	may	may	AUX
taxlaw-9795	529	18	be	be	AUX
taxlaw-9795	529	19	less	less	ADV
taxlaw-9795	529	20	objectionable	objectionable	ADJ
taxlaw-9795	529	21	than	than	ADP
taxlaw-9795	529	22	elections	election	NOUN
taxlaw-9795	529	23	filed	file	VERB
taxlaw-9795	529	24	in	in	ADP
taxlaw-9795	529	25	response	response	NOUN
taxlaw-9795	529	26	to	to	ADP
taxlaw-9795	529	27	irs	irs	PROPN
taxlaw-9795	529	28	challenge	challenge	NOUN
taxlaw-9795	529	29	.	.	PUNCT
taxlaw-9795	530	1	first	first	ADV
taxlaw-9795	530	2	,	,	PUNCT
taxlaw-9795	530	3	if	if	SCONJ
taxlaw-9795	530	4	elections	election	NOUN
taxlaw-9795	530	5	could	could	AUX
taxlaw-9795	530	6	be	be	AUX
taxlaw-9795	530	7	filed	file	VERB
taxlaw-9795	530	8	in	in	ADP
taxlaw-9795	530	9	response	response	NOUN
taxlaw-9795	530	10	to	to	ADP
taxlaw-9795	530	11	irs	irs	PROPN
taxlaw-9795	530	12	challenge	challenge	NOUN
taxlaw-9795	530	13	,	,	PUNCT
taxlaw-9795	530	14	taxpayers	taxpayer	NOUN
taxlaw-9795	530	15	could	could	AUX
taxlaw-9795	530	16	change	change	VERB
taxlaw-9795	530	17	the	the	DET
taxlaw-9795	530	18	stakes	stake	NOUN
taxlaw-9795	530	19	of	of	ADP
taxlaw-9795	530	20	the	the	DET
taxlaw-9795	530	21	game	game	NOUN
taxlaw-9795	530	22	after	after	SCONJ
taxlaw-9795	530	23	the	the	DET
taxlaw-9795	530	24	irs	irs	PROPN
taxlaw-9795	530	25	invested	invest	VERB
taxlaw-9795	530	26	resources	resource	NOUN
taxlaw-9795	530	27	in	in	ADP
taxlaw-9795	530	28	auditing	audit	VERB
taxlaw-9795	530	29	a	a	DET
taxlaw-9795	530	30	transaction.106	transaction.106	NOUN
taxlaw-9795	530	31	the	the	DET
taxlaw-9795	530	32	irs	irs	PROPN
taxlaw-9795	530	33	might	might	AUX
taxlaw-9795	530	34	audit	audit	VERB
taxlaw-9795	530	35	a	a	DET
taxlaw-9795	530	36	taxpayer	taxpayer	NOUN
taxlaw-9795	530	37	and	and	CCONJ
taxlaw-9795	530	38	challenge	challenge	VERB
taxlaw-9795	530	39	a	a	DET
taxlaw-9795	530	40	position	position	NOUN
taxlaw-9795	530	41	taken	take	VERB
taxlaw-9795	530	42	by	by	ADP
taxlaw-9795	530	43	the	the	DET
taxlaw-9795	530	44	taxpayer	taxpayer	NOUN
taxlaw-9795	530	45	,	,	PUNCT
taxlaw-9795	530	46	expecting	expect	VERB
taxlaw-9795	530	47	that	that	DET
taxlaw-9795	530	48	successful	successful	ADJ
taxlaw-9795	530	49	challenge	challenge	NOUN
taxlaw-9795	530	50	would	would	AUX
taxlaw-9795	530	51	lead	lead	VERB
taxlaw-9795	530	52	to	to	ADP
taxlaw-9795	530	53	recovering	recover	VERB
taxlaw-9795	530	54	a	a	DET
taxlaw-9795	530	55	given	give	VERB
taxlaw-9795	530	56	amount	amount	NOUN
taxlaw-9795	530	57	.	.	PUNCT
taxlaw-9795	531	1	however	however	ADV
taxlaw-9795	531	2	,	,	PUNCT
taxlaw-9795	531	3	if	if	SCONJ
taxlaw-9795	531	4	the	the	DET
taxlaw-9795	531	5	taxpayer	taxpayer	NOUN
taxlaw-9795	531	6	could	could	AUX
taxlaw-9795	531	7	later	later	ADV
taxlaw-9795	531	8	claim	claim	VERB
taxlaw-9795	531	9	the	the	DET
taxlaw-9795	531	10	tax	tax	NOUN
taxlaw-9795	531	11	outcome	outcome	NOUN
taxlaw-9795	531	12	that	that	PRON
taxlaw-9795	531	13	follows	follow	VERB
taxlaw-9795	531	14	from	from	ADP
taxlaw-9795	531	15	having	have	VERB
taxlaw-9795	531	16	a	a	DET
taxlaw-9795	531	17	favorable	favorable	ADJ
taxlaw-9795	531	18	tax	tax	NOUN
taxlaw-9795	531	19	election	election	NOUN
taxlaw-9795	531	20	in	in	ADP
taxlaw-9795	531	21	place	place	NOUN
taxlaw-9795	531	22	,	,	PUNCT
taxlaw-9795	531	23	the	the	DET
taxlaw-9795	531	24	more	more	ADV
taxlaw-9795	531	25	limited	limited	ADJ
taxlaw-9795	531	26	recovery	recovery	NOUN
taxlaw-9795	531	27	obtained	obtain	VERB
taxlaw-9795	531	28	by	by	ADP
taxlaw-9795	531	29	the	the	DET
taxlaw-9795	531	30	irs	irs	PROPN
taxlaw-9795	531	31	may	may	AUX
taxlaw-9795	531	32	be	be	AUX
taxlaw-9795	531	33	insufficient	insufficient	ADJ
taxlaw-9795	531	34	to	to	PART
taxlaw-9795	531	35	justify	justify	VERB
taxlaw-9795	531	36	the	the	DET
taxlaw-9795	531	37	irs	irs	PROPN
taxlaw-9795	531	38	’s	’s	PART
taxlaw-9795	531	39	investment	investment	NOUN
taxlaw-9795	531	40	of	of	ADP
taxlaw-9795	531	41	resources	resource	NOUN
taxlaw-9795	531	42	in	in	ADP
taxlaw-9795	531	43	auditing	auditing	NOUN
taxlaw-9795	531	44	and	and	CCONJ
taxlaw-9795	531	45	challenging	challenge	VERB
taxlaw-9795	531	46	the	the	DET
taxlaw-9795	531	47	outcome	outcome	NOUN
taxlaw-9795	531	48	reported	report	VERB
taxlaw-9795	531	49	by	by	ADP
taxlaw-9795	531	50	the	the	DET
taxlaw-9795	531	51	taxpayer.107	taxpayer.107	NOUN
taxlaw-9795	531	52	by	by	ADP
taxlaw-9795	531	53	contrast	contrast	NOUN
taxlaw-9795	531	54	,	,	PUNCT
taxlaw-9795	531	55	a	a	DET
taxlaw-9795	531	56	106	106	NUM
taxlaw-9795	531	57	for	for	ADP
taxlaw-9795	531	58	articulation	articulation	NOUN
taxlaw-9795	531	59	of	of	ADP
taxlaw-9795	531	60	a	a	DET
taxlaw-9795	531	61	similar	similar	ADJ
taxlaw-9795	531	62	rationale	rationale	NOUN
taxlaw-9795	531	63	in	in	ADP
taxlaw-9795	531	64	the	the	DET
taxlaw-9795	531	65	context	context	NOUN
taxlaw-9795	531	66	of	of	ADP
taxlaw-9795	531	67	the	the	DET
taxlaw-9795	531	68	actual	actual	ADJ
taxlaw-9795	531	69	transaction	transaction	NOUN
taxlaw-9795	531	70	doctrine	doctrine	NOUN
taxlaw-9795	531	71	,	,	PUNCT
taxlaw-9795	531	72	see	see	VERB
taxlaw-9795	531	73	burstein	burstein	NOUN
taxlaw-9795	531	74	,	,	PUNCT
taxlaw-9795	531	75	supra	supra	PROPN
taxlaw-9795	531	76	note	note	NOUN
taxlaw-9795	531	77	101	101	NUM
taxlaw-9795	531	78	,	,	PUNCT
taxlaw-9795	531	79	at	at	ADP
taxlaw-9795	531	80	224	224	NUM
taxlaw-9795	531	81	,	,	PUNCT
taxlaw-9795	531	82	quoting	quote	VERB
taxlaw-9795	531	83	television	television	NOUN
taxlaw-9795	531	84	industries	industries	PROPN
taxlaw-9795	531	85	inc	inc	PROPN
taxlaw-9795	531	86	.	.	PROPN
taxlaw-9795	532	1	v.	v.	ADP
taxlaw-9795	532	2	comm’r	comm’r	NOUN
taxlaw-9795	532	3	(	(	PUNCT
taxlaw-9795	532	4	“	"	PUNCT
taxlaw-9795	532	5	it	it	PRON
taxlaw-9795	532	6	would	would	AUX
taxlaw-9795	532	7	be	be	AUX
taxlaw-9795	532	8	quite	quite	ADV
taxlaw-9795	532	9	intolerable	intolerable	ADJ
taxlaw-9795	532	10	to	to	PART
taxlaw-9795	532	11	pyramid	pyramid	VERB
taxlaw-9795	532	12	the	the	DET
taxlaw-9795	532	13	existing	exist	VERB
taxlaw-9795	532	14	complexities	complexity	NOUN
taxlaw-9795	532	15	of	of	ADP
taxlaw-9795	532	16	tax	tax	NOUN
taxlaw-9795	532	17	law	law	NOUN
taxlaw-9795	532	18	by	by	ADP
taxlaw-9795	532	19	a	a	DET
taxlaw-9795	532	20	rule	rule	NOUN
taxlaw-9795	532	21	that	that	SCONJ
taxlaw-9795	532	22	the	the	DET
taxlaw-9795	532	23	tax	tax	NOUN
taxlaw-9795	532	24	shall	shall	AUX
taxlaw-9795	532	25	be	be	AUX
taxlaw-9795	532	26	that	that	PRON
taxlaw-9795	532	27	resulting	result	VERB
taxlaw-9795	532	28	from	from	ADP
taxlaw-9795	532	29	the	the	DET
taxlaw-9795	532	30	form	form	NOUN
taxlaw-9795	532	31	of	of	ADP
taxlaw-9795	532	32	transaction	transaction	NOUN
taxlaw-9795	532	33	taxpayers	taxpayer	NOUN
taxlaw-9795	532	34	have	have	AUX
taxlaw-9795	532	35	chosen	choose	VERB
taxlaw-9795	532	36	or	or	CCONJ
taxlaw-9795	532	37	from	from	ADP
taxlaw-9795	532	38	any	any	DET
taxlaw-9795	532	39	other	other	ADJ
taxlaw-9795	532	40	form	form	NOUN
taxlaw-9795	532	41	they	they	PRON
taxlaw-9795	532	42	might	might	AUX
taxlaw-9795	532	43	have	have	AUX
taxlaw-9795	532	44	chosen	choose	VERB
taxlaw-9795	532	45	,	,	PUNCT
taxlaw-9795	532	46	whichever	whichever	PRON
taxlaw-9795	532	47	is	be	AUX
taxlaw-9795	532	48	less	less	ADJ
taxlaw-9795	532	49	”	"	PUNCT
taxlaw-9795	532	50	)	)	PUNCT
taxlaw-9795	532	51	107	107	NUM
taxlaw-9795	532	52	see	see	VERB
taxlaw-9795	532	53	,	,	PUNCT
taxlaw-9795	532	54	also	also	ADV
taxlaw-9795	532	55	,	,	PUNCT
taxlaw-9795	532	56	sheldon	sheldon	PROPN
taxlaw-9795	532	57	l.	l.	PROPN
taxlaw-9795	532	58	banoff	banoff	PROPN
taxlaw-9795	532	59	,	,	PUNCT
taxlaw-9795	532	60	unwinding	unwind	VERB
taxlaw-9795	532	61	or	or	CCONJ
taxlaw-9795	532	62	rescinding	rescind	VERB
taxlaw-9795	532	63	a	a	DET
taxlaw-9795	532	64	transaction	transaction	NOUN
taxlaw-9795	532	65	:	:	PUNCT
taxlaw-9795	532	66	good	good	ADJ
taxlaw-9795	532	67	tax	tax	NOUN
taxlaw-9795	532	68	planning	planning	NOUN
taxlaw-9795	532	69	or	or	CCONJ
taxlaw-9795	532	70	tax	tax	NOUN
taxlaw-9795	532	71	fraud	fraud	NOUN
taxlaw-9795	532	72	,	,	PUNCT
taxlaw-9795	532	73	62	62	NUM
taxlaw-9795	532	74	taxes	taxis	NOUN
taxlaw-9795	532	75	942	942	NUM
taxlaw-9795	532	76	,	,	PUNCT
taxlaw-9795	532	77	944	944	NUM
taxlaw-9795	532	78	(	(	PUNCT
taxlaw-9795	532	79	“	"	PUNCT
taxlaw-9795	532	80	approving	approve	VERB
taxlaw-9795	532	81	retroactive	retroactive	ADJ
taxlaw-9795	532	82	unwindings	unwinding	NOUN
taxlaw-9795	532	83	that	that	PRON
taxlaw-9795	532	84	are	be	AUX
taxlaw-9795	532	85	tax	tax	NOUN
taxlaw-9795	532	86	motivated	motivated	ADJ
taxlaw-9795	532	87	permits	permit	VERB
taxlaw-9795	532	88	one	one	NUM
taxlaw-9795	532	89	to	to	PART
taxlaw-9795	532	90	play	play	VERB
taxlaw-9795	532	91	the	the	DET
taxlaw-9795	532	92	audit	audit	NOUN
taxlaw-9795	532	93	lottery	lottery	NOUN
taxlaw-9795	532	94	:	:	PUNCT
taxlaw-9795	532	95	if	if	SCONJ
taxlaw-9795	532	96	you	you	PRON
taxlaw-9795	532	97	are	be	AUX
taxlaw-9795	532	98	audited	audit	VERB
taxlaw-9795	532	99	,	,	PUNCT
taxlaw-9795	532	100	only	only	ADV
taxlaw-9795	532	101	then	then	ADV
taxlaw-9795	532	102	do	do	AUX
taxlaw-9795	532	103	you	you	PRON
taxlaw-9795	532	104	unwind	unwind	VERB
taxlaw-9795	532	105	to	to	PART
taxlaw-9795	532	106	avoid	avoid	VERB
taxlaw-9795	532	107	adverse	adverse	ADJ
taxlaw-9795	532	108	102	102	NUM
taxlaw-9795	532	109	columbia	columbia	PROPN
taxlaw-9795	532	110	journal	journal	PROPN
taxlaw-9795	532	111	of	of	ADP
taxlaw-9795	532	112	tax	tax	NOUN
taxlaw-9795	532	113	law	law	NOUN
taxlaw-9795	533	1	[	[	X
taxlaw-9795	533	2	vol	vol	NOUN
taxlaw-9795	533	3	:	:	PUNCT
taxlaw-9795	533	4	13:2	13:2	NUM
taxlaw-9795	533	5	favorable	favorable	ADJ
taxlaw-9795	533	6	fallback	fallback	NOUN
taxlaw-9795	533	7	protective	protective	ADJ
taxlaw-9795	533	8	tax	tax	NOUN
taxlaw-9795	533	9	elections	election	NOUN
taxlaw-9795	533	10	filed	file	VERB
taxlaw-9795	533	11	prior	prior	ADV
taxlaw-9795	533	12	to	to	ADP
taxlaw-9795	533	13	audit	audit	NOUN
taxlaw-9795	533	14	puts	put	VERB
taxlaw-9795	533	15	the	the	DET
taxlaw-9795	533	16	irs	irs	PROPN
taxlaw-9795	533	17	on	on	ADP
taxlaw-9795	533	18	notice	notice	NOUN
taxlaw-9795	533	19	of	of	ADP
taxlaw-9795	533	20	what	what	PRON
taxlaw-9795	533	21	the	the	DET
taxlaw-9795	533	22	outcome	outcome	NOUN
taxlaw-9795	533	23	will	will	AUX
taxlaw-9795	533	24	be	be	AUX
taxlaw-9795	533	25	in	in	ADP
taxlaw-9795	533	26	the	the	DET
taxlaw-9795	533	27	event	event	NOUN
taxlaw-9795	533	28	of	of	ADP
taxlaw-9795	533	29	successful	successful	ADJ
taxlaw-9795	533	30	irs	irs	PROPN
taxlaw-9795	533	31	challenge	challenge	NOUN
taxlaw-9795	533	32	.	.	PUNCT
taxlaw-9795	534	1	filing	file	VERB
taxlaw-9795	534	2	such	such	DET
taxlaw-9795	534	3	an	an	DET
taxlaw-9795	534	4	election	election	NOUN
taxlaw-9795	534	5	does	do	AUX
taxlaw-9795	534	6	not	not	PART
taxlaw-9795	534	7	entail	entail	VERB
taxlaw-9795	534	8	a	a	DET
taxlaw-9795	534	9	taxpayer	taxpayer	NOUN
taxlaw-9795	534	10	switching	switch	VERB
taxlaw-9795	534	11	to	to	ADP
taxlaw-9795	534	12	a	a	DET
taxlaw-9795	534	13	different	different	ADJ
taxlaw-9795	534	14	position	position	NOUN
taxlaw-9795	534	15	only	only	ADV
taxlaw-9795	534	16	after	after	SCONJ
taxlaw-9795	534	17	the	the	DET
taxlaw-9795	534	18	irs	irs	PROPN
taxlaw-9795	534	19	has	have	AUX
taxlaw-9795	534	20	invested	invest	VERB
taxlaw-9795	534	21	resources	resource	NOUN
taxlaw-9795	534	22	challenging	challenge	VERB
taxlaw-9795	534	23	the	the	DET
taxlaw-9795	534	24	taxpayer	taxpayer	NOUN
taxlaw-9795	534	25	’s	’s	PART
taxlaw-9795	534	26	original	original	ADJ
taxlaw-9795	534	27	position	position	NOUN
taxlaw-9795	534	28	.	.	PUNCT
taxlaw-9795	535	1	the	the	DET
taxlaw-9795	535	2	second	second	ADJ
taxlaw-9795	535	3	reason	reason	NOUN
taxlaw-9795	535	4	why	why	SCONJ
taxlaw-9795	535	5	favorable	favorable	ADJ
taxlaw-9795	535	6	fallback	fallback	VERB
taxlaw-9795	535	7	protective	protective	ADJ
taxlaw-9795	535	8	tax	tax	NOUN
taxlaw-9795	535	9	elections	election	NOUN
taxlaw-9795	535	10	filed	file	VERB
taxlaw-9795	535	11	prior	prior	ADV
taxlaw-9795	535	12	to	to	ADP
taxlaw-9795	535	13	irs	irs	PROPN
taxlaw-9795	535	14	challenge	challenge	NOUN
taxlaw-9795	535	15	may	may	AUX
taxlaw-9795	535	16	be	be	AUX
taxlaw-9795	535	17	more	more	ADV
taxlaw-9795	535	18	palatable	palatable	ADJ
taxlaw-9795	535	19	than	than	ADP
taxlaw-9795	535	20	elections	election	NOUN
taxlaw-9795	535	21	filed	file	VERB
taxlaw-9795	535	22	after	after	ADP
taxlaw-9795	535	23	the	the	DET
taxlaw-9795	535	24	fact	fact	NOUN
taxlaw-9795	535	25	is	be	AUX
taxlaw-9795	535	26	that	that	SCONJ
taxlaw-9795	535	27	taxpayers	taxpayer	NOUN
taxlaw-9795	535	28	taking	take	VERB
taxlaw-9795	535	29	very	very	ADV
taxlaw-9795	535	30	aggressive	aggressive	ADJ
taxlaw-9795	535	31	positions	position	NOUN
taxlaw-9795	535	32	may	may	AUX
taxlaw-9795	535	33	be	be	AUX
taxlaw-9795	535	34	deterred	deter	VERB
taxlaw-9795	535	35	from	from	ADP
taxlaw-9795	535	36	filing	file	VERB
taxlaw-9795	535	37	in	in	ADP
taxlaw-9795	535	38	advance	advance	NOUN
taxlaw-9795	535	39	of	of	ADP
taxlaw-9795	535	40	audit	audit	NOUN
taxlaw-9795	535	41	but	but	CCONJ
taxlaw-9795	535	42	would	would	AUX
taxlaw-9795	535	43	have	have	VERB
taxlaw-9795	535	44	no	no	DET
taxlaw-9795	535	45	qualms	qualm	NOUN
taxlaw-9795	535	46	about	about	ADP
taxlaw-9795	535	47	filing	file	VERB
taxlaw-9795	535	48	after	after	ADP
taxlaw-9795	535	49	the	the	DET
taxlaw-9795	535	50	fact	fact	NOUN
taxlaw-9795	535	51	.	.	PUNCT
taxlaw-9795	536	1	to	to	PART
taxlaw-9795	536	2	explore	explore	VERB
taxlaw-9795	536	3	this	this	DET
taxlaw-9795	536	4	possibility	possibility	NOUN
taxlaw-9795	536	5	,	,	PUNCT
taxlaw-9795	536	6	consider	consider	VERB
taxlaw-9795	536	7	,	,	PUNCT
taxlaw-9795	536	8	again	again	ADV
taxlaw-9795	536	9	,	,	PUNCT
taxlaw-9795	536	10	a	a	DET
taxlaw-9795	536	11	taxpayer	taxpayer	NOUN
taxlaw-9795	536	12	who	who	PRON
taxlaw-9795	536	13	sells	sell	VERB
taxlaw-9795	536	14	land	land	NOUN
taxlaw-9795	536	15	for	for	ADP
taxlaw-9795	536	16	a	a	DET
taxlaw-9795	536	17	gain	gain	NOUN
taxlaw-9795	536	18	.	.	PUNCT
taxlaw-9795	537	1	doubtless	doubtless	ADJ
taxlaw-9795	537	2	,	,	PUNCT
taxlaw-9795	537	3	some	some	DET
taxlaw-9795	537	4	taxpayers	taxpayer	NOUN
taxlaw-9795	537	5	who	who	PRON
taxlaw-9795	537	6	report	report	VERB
taxlaw-9795	537	7	the	the	DET
taxlaw-9795	537	8	resulting	result	VERB
taxlaw-9795	537	9	gain	gain	NOUN
taxlaw-9795	537	10	as	as	SCONJ
taxlaw-9795	537	11	capital	capital	NOUN
taxlaw-9795	537	12	gain	gain	NOUN
taxlaw-9795	537	13	are	be	AUX
taxlaw-9795	537	14	taking	take	VERB
taxlaw-9795	537	15	very	very	ADV
taxlaw-9795	537	16	aggressive	aggressive	ADJ
taxlaw-9795	537	17	positions	position	NOUN
taxlaw-9795	537	18	that	that	PRON
taxlaw-9795	537	19	likely	likely	ADV
taxlaw-9795	537	20	would	would	AUX
taxlaw-9795	537	21	not	not	PART
taxlaw-9795	537	22	withstand	withstand	VERB
taxlaw-9795	537	23	irs	irs	PROPN
taxlaw-9795	537	24	challenge	challenge	NOUN
taxlaw-9795	537	25	if	if	SCONJ
taxlaw-9795	537	26	scrutinized	scrutinize	VERB
taxlaw-9795	537	27	.	.	PUNCT
taxlaw-9795	538	1	other	other	ADJ
taxlaw-9795	538	2	taxpayers	taxpayer	NOUN
taxlaw-9795	538	3	who	who	PRON
taxlaw-9795	538	4	report	report	VERB
taxlaw-9795	538	5	the	the	DET
taxlaw-9795	538	6	resulting	result	VERB
taxlaw-9795	538	7	gain	gain	NOUN
taxlaw-9795	538	8	as	as	SCONJ
taxlaw-9795	538	9	capital	capital	NOUN
taxlaw-9795	538	10	gain	gain	NOUN
taxlaw-9795	538	11	are	be	AUX
taxlaw-9795	538	12	taking	take	VERB
taxlaw-9795	538	13	defensible	defensible	ADJ
taxlaw-9795	538	14	positions	position	NOUN
taxlaw-9795	538	15	—	—	PUNCT
taxlaw-9795	538	16	there	there	PRON
taxlaw-9795	538	17	may	may	AUX
taxlaw-9795	538	18	be	be	AUX
taxlaw-9795	538	19	some	some	DET
taxlaw-9795	538	20	risk	risk	NOUN
taxlaw-9795	538	21	that	that	SCONJ
taxlaw-9795	538	22	their	their	PRON
taxlaw-9795	538	23	claims	claim	NOUN
taxlaw-9795	538	24	would	would	AUX
taxlaw-9795	538	25	be	be	AUX
taxlaw-9795	538	26	successfully	successfully	ADV
taxlaw-9795	538	27	challenged	challenge	VERB
taxlaw-9795	538	28	(	(	PUNCT
taxlaw-9795	538	29	particularly	particularly	ADV
taxlaw-9795	538	30	given	give	VERB
taxlaw-9795	538	31	the	the	DET
taxlaw-9795	538	32	facts	fact	NOUN
taxlaw-9795	538	33	-	-	PUNCT
taxlaw-9795	538	34	and	and	CCONJ
taxlaw-9795	538	35	-	-	PUNCT
taxlaw-9795	538	36	circumstances	circumstance	NOUN
taxlaw-9795	538	37	-	-	PUNCT
taxlaw-9795	538	38	based	base	VERB
taxlaw-9795	538	39	nature	nature	NOUN
taxlaw-9795	538	40	of	of	ADP
taxlaw-9795	538	41	the	the	DET
taxlaw-9795	538	42	test	test	NOUN
taxlaw-9795	538	43	that	that	PRON
taxlaw-9795	538	44	determines	determine	VERB
taxlaw-9795	538	45	whether	whether	SCONJ
taxlaw-9795	538	46	real	real	ADJ
taxlaw-9795	538	47	estate	estate	NOUN
taxlaw-9795	538	48	is	be	AUX
taxlaw-9795	538	49	investment	investment	NOUN
taxlaw-9795	538	50	property	property	NOUN
taxlaw-9795	538	51	or	or	CCONJ
taxlaw-9795	538	52	dealer	dealer	NOUN
taxlaw-9795	538	53	property),108	property),108	NOUN
taxlaw-9795	538	54	but	but	CCONJ
taxlaw-9795	538	55	the	the	DET
taxlaw-9795	538	56	taxpayers	taxpayer	NOUN
taxlaw-9795	538	57	’	'	PUNCT
taxlaw-9795	538	58	positions	position	NOUN
taxlaw-9795	538	59	are	be	AUX
taxlaw-9795	538	60	reasonable	reasonable	ADJ
taxlaw-9795	538	61	.	.	PUNCT
taxlaw-9795	539	1	to	to	PART
taxlaw-9795	539	2	obtain	obtain	VERB
taxlaw-9795	539	3	the	the	DET
taxlaw-9795	539	4	outcome	outcome	NOUN
taxlaw-9795	539	5	that	that	PRON
taxlaw-9795	539	6	follows	follow	VERB
taxlaw-9795	539	7	from	from	ADP
taxlaw-9795	539	8	a	a	DET
taxlaw-9795	539	9	protective	protective	ADJ
taxlaw-9795	539	10	tax	tax	NOUN
taxlaw-9795	539	11	election	election	NOUN
taxlaw-9795	539	12	,	,	PUNCT
taxlaw-9795	539	13	a	a	DET
taxlaw-9795	539	14	taxpayer	taxpayer	NOUN
taxlaw-9795	539	15	must	must	AUX
taxlaw-9795	539	16	file	file	VERB
taxlaw-9795	539	17	the	the	DET
taxlaw-9795	539	18	protective	protective	ADJ
taxlaw-9795	539	19	tax	tax	NOUN
taxlaw-9795	539	20	election	election	NOUN
taxlaw-9795	539	21	with	with	ADP
taxlaw-9795	539	22	his	his	PRON
taxlaw-9795	539	23	or	or	CCONJ
taxlaw-9795	539	24	her	her	PRON
taxlaw-9795	539	25	tax	tax	NOUN
taxlaw-9795	539	26	return	return	NOUN
taxlaw-9795	539	27	for	for	ADP
taxlaw-9795	539	28	the	the	DET
taxlaw-9795	539	29	year	year	NOUN
taxlaw-9795	539	30	in	in	ADP
taxlaw-9795	539	31	which	which	PRON
taxlaw-9795	539	32	the	the	DET
taxlaw-9795	539	33	property	property	NOUN
taxlaw-9795	539	34	is	be	AUX
taxlaw-9795	539	35	sold	sell	VERB
taxlaw-9795	539	36	.	.	PUNCT
taxlaw-9795	540	1	if	if	SCONJ
taxlaw-9795	540	2	taxpayers	taxpayer	NOUN
taxlaw-9795	540	3	who	who	PRON
taxlaw-9795	540	4	file	file	VERB
taxlaw-9795	540	5	the	the	DET
taxlaw-9795	540	6	election	election	NOUN
taxlaw-9795	540	7	protectively	protectively	ADV
taxlaw-9795	540	8	are	be	AUX
taxlaw-9795	540	9	more	more	ADV
taxlaw-9795	540	10	likely	likely	ADJ
taxlaw-9795	540	11	to	to	PART
taxlaw-9795	540	12	have	have	VERB
taxlaw-9795	540	13	defensible	defensible	ADJ
taxlaw-9795	540	14	positions	position	NOUN
taxlaw-9795	540	15	,	,	PUNCT
taxlaw-9795	540	16	then	then	ADV
taxlaw-9795	540	17	taxpayers	taxpayer	NOUN
taxlaw-9795	540	18	who	who	PRON
taxlaw-9795	540	19	secure	secure	VERB
taxlaw-9795	540	20	a	a	DET
taxlaw-9795	540	21	more	more	ADV
taxlaw-9795	540	22	favorable	favorable	ADJ
taxlaw-9795	540	23	fallback	fallback	NOUN
taxlaw-9795	540	24	tax	tax	NOUN
taxlaw-9795	540	25	outcome	outcome	NOUN
taxlaw-9795	540	26	will	will	AUX
taxlaw-9795	540	27	tend	tend	VERB
taxlaw-9795	540	28	to	to	PART
taxlaw-9795	540	29	be	be	AUX
taxlaw-9795	540	30	those	those	PRON
taxlaw-9795	540	31	making	make	VERB
taxlaw-9795	540	32	reasonable	reasonable	ADJ
taxlaw-9795	540	33	claims.109	claims.109	VERB
taxlaw-9795	540	34	if	if	SCONJ
taxlaw-9795	540	35	that	that	PRON
taxlaw-9795	540	36	is	be	AUX
taxlaw-9795	540	37	the	the	DET
taxlaw-9795	540	38	case	case	NOUN
taxlaw-9795	540	39	,	,	PUNCT
taxlaw-9795	540	40	then	then	ADV
taxlaw-9795	540	41	allowing	allow	VERB
taxlaw-9795	540	42	filing	filing	NOUN
taxlaw-9795	540	43	of	of	ADP
taxlaw-9795	540	44	protective	protective	ADJ
taxlaw-9795	540	45	tax	tax	NOUN
taxlaw-9795	540	46	elections	election	NOUN
taxlaw-9795	540	47	may	may	AUX
taxlaw-9795	540	48	be	be	AUX
taxlaw-9795	540	49	less	less	ADV
taxlaw-9795	540	50	problematic	problematic	ADJ
taxlaw-9795	540	51	than	than	ADP
taxlaw-9795	540	52	allowing	allow	VERB
taxlaw-9795	540	53	filing	filing	NOUN
taxlaw-9795	540	54	in	in	ADP
taxlaw-9795	540	55	response	response	NOUN
taxlaw-9795	540	56	to	to	ADP
taxlaw-9795	540	57	audit.110	audit.110	VERB
taxlaw-9795	540	58	the	the	DET
taxlaw-9795	540	59	next	next	ADJ
taxlaw-9795	540	60	part	part	NOUN
taxlaw-9795	540	61	will	will	AUX
taxlaw-9795	540	62	discuss	discuss	VERB
taxlaw-9795	540	63	,	,	PUNCT
taxlaw-9795	540	64	in	in	ADP
taxlaw-9795	540	65	more	more	ADJ
taxlaw-9795	540	66	detail	detail	NOUN
taxlaw-9795	540	67	,	,	PUNCT
taxlaw-9795	540	68	whether	whether	SCONJ
taxlaw-9795	540	69	or	or	CCONJ
taxlaw-9795	540	70	not	not	PART
taxlaw-9795	540	71	taxpayers	taxpayer	NOUN
taxlaw-9795	540	72	who	who	PRON
taxlaw-9795	540	73	file	file	VERB
taxlaw-9795	540	74	favorable	favorable	ADJ
taxlaw-9795	540	75	fallback	fallback	NOUN
taxlaw-9795	540	76	protective	protective	ADJ
taxlaw-9795	540	77	tax	tax	NOUN
taxlaw-9795	540	78	elections	election	NOUN
taxlaw-9795	540	79	are	be	AUX
taxlaw-9795	540	80	more	more	ADV
taxlaw-9795	540	81	likely	likely	ADJ
taxlaw-9795	540	82	to	to	PART
taxlaw-9795	540	83	be	be	AUX
taxlaw-9795	540	84	taxpayers	taxpayer	NOUN
taxlaw-9795	540	85	taking	take	VERB
taxlaw-9795	540	86	defensible	defensible	ADJ
taxlaw-9795	540	87	positions	position	NOUN
taxlaw-9795	540	88	.	.	PUNCT
taxlaw-9795	541	1	tax	tax	NOUN
taxlaw-9795	541	2	results	result	NOUN
taxlaw-9795	541	3	.	.	PUNCT
taxlaw-9795	541	4	”	"	PUNCT
taxlaw-9795	541	5	)	)	PUNCT
taxlaw-9795	541	6	;	;	PUNCT
taxlaw-9795	541	7	david	david	PROPN
taxlaw-9795	541	8	hasen	hasen	PROPN
taxlaw-9795	541	9	,	,	PUNCT
taxlaw-9795	541	10	unwinding	unwind	VERB
taxlaw-9795	541	11	unwinding	unwind	VERB
taxlaw-9795	541	12	,	,	PUNCT
taxlaw-9795	541	13	57	57	NUM
taxlaw-9795	541	14	emory	emory	PROPN
taxlaw-9795	541	15	l.j	l.j	PROPN
taxlaw-9795	541	16	.	.	PROPN
taxlaw-9795	541	17	871	871	NUM
taxlaw-9795	541	18	,	,	PUNCT
taxlaw-9795	541	19	935	935	NUM
taxlaw-9795	541	20	(	(	PUNCT
taxlaw-9795	541	21	2008	2008	NUM
taxlaw-9795	541	22	)	)	PUNCT
taxlaw-9795	541	23	(	(	PUNCT
taxlaw-9795	541	24	describing	describe	VERB
taxlaw-9795	541	25	a	a	DET
taxlaw-9795	541	26	taxpayer	taxpayer	NOUN
taxlaw-9795	541	27	who	who	PRON
taxlaw-9795	541	28	attempts	attempt	VERB
taxlaw-9795	541	29	to	to	PART
taxlaw-9795	541	30	unwind	unwind	VERB
taxlaw-9795	541	31	a	a	DET
taxlaw-9795	541	32	transaction	transaction	NOUN
taxlaw-9795	541	33	in	in	ADP
taxlaw-9795	541	34	response	response	NOUN
taxlaw-9795	541	35	to	to	ADP
taxlaw-9795	541	36	a	a	DET
taxlaw-9795	541	37	challenge	challenge	NOUN
taxlaw-9795	541	38	by	by	ADP
taxlaw-9795	541	39	the	the	DET
taxlaw-9795	541	40	irs	irs	PROPN
taxlaw-9795	541	41	and	and	CCONJ
taxlaw-9795	541	42	stating	state	VERB
taxlaw-9795	541	43	,	,	PUNCT
taxlaw-9795	541	44	“	"	PUNCT
taxlaw-9795	541	45	permitting	permit	VERB
taxlaw-9795	541	46	taxpayers	taxpayer	NOUN
taxlaw-9795	541	47	to	to	PART
taxlaw-9795	541	48	unwind	unwind	VERB
taxlaw-9795	541	49	in	in	ADP
taxlaw-9795	541	50	this	this	DET
taxlaw-9795	541	51	circumstance	circumstance	NOUN
taxlaw-9795	541	52	would	would	AUX
taxlaw-9795	541	53	allow	allow	VERB
taxlaw-9795	541	54	them	they	PRON
taxlaw-9795	541	55	to	to	PART
taxlaw-9795	541	56	contest	contest	VERB
taxlaw-9795	541	57	the	the	DET
taxlaw-9795	541	58	initial	initial	ADJ
taxlaw-9795	541	59	denial	denial	NOUN
taxlaw-9795	541	60	of	of	ADP
taxlaw-9795	541	61	favorable	favorable	ADJ
taxlaw-9795	541	62	treatment	treatment	NOUN
taxlaw-9795	541	63	by	by	ADP
taxlaw-9795	541	64	the	the	DET
taxlaw-9795	541	65	government	government	NOUN
taxlaw-9795	541	66	and	and	CCONJ
taxlaw-9795	541	67	,	,	PUNCT
taxlaw-9795	541	68	if	if	SCONJ
taxlaw-9795	541	69	unsuccessful	unsuccessful	ADJ
taxlaw-9795	541	70	,	,	PUNCT
taxlaw-9795	541	71	to	to	PART
taxlaw-9795	541	72	obtain	obtain	VERB
taxlaw-9795	541	73	a	a	DET
taxlaw-9795	541	74	second	second	ADV
taxlaw-9795	541	75	-	-	PUNCT
taxlaw-9795	541	76	best	good	ADJ
taxlaw-9795	541	77	result	result	NOUN
taxlaw-9795	541	78	through	through	ADP
taxlaw-9795	541	79	the	the	DET
taxlaw-9795	541	80	unwind	unwind	NOUN
taxlaw-9795	541	81	.	.	PUNCT
taxlaw-9795	542	1	in	in	ADP
taxlaw-9795	542	2	effect	effect	NOUN
taxlaw-9795	542	3	,	,	PUNCT
taxlaw-9795	542	4	the	the	DET
taxlaw-9795	542	5	availability	availability	NOUN
taxlaw-9795	542	6	of	of	ADP
taxlaw-9795	542	7	unwind	unwind	ADJ
taxlaw-9795	542	8	treatment	treatment	NOUN
taxlaw-9795	542	9	makes	make	VERB
taxlaw-9795	542	10	the	the	DET
taxlaw-9795	542	11	tax	tax	NOUN
taxlaw-9795	542	12	liability	liability	NOUN
taxlaw-9795	542	13	on	on	ADP
taxlaw-9795	542	14	an	an	DET
taxlaw-9795	542	15	alternative	alternative	ADJ
taxlaw-9795	542	16	,	,	PUNCT
taxlaw-9795	542	17	less	less	ADV
taxlaw-9795	542	18	aggressive	aggressive	ADJ
taxlaw-9795	542	19	transaction	transaction	NOUN
taxlaw-9795	542	20	the	the	DET
taxlaw-9795	542	21	exercise	exercise	NOUN
taxlaw-9795	542	22	price	price	NOUN
taxlaw-9795	542	23	of	of	ADP
taxlaw-9795	542	24	a	a	DET
taxlaw-9795	542	25	put	put	NOUN
taxlaw-9795	542	26	option	option	NOUN
taxlaw-9795	542	27	on	on	ADP
taxlaw-9795	542	28	taking	take	VERB
taxlaw-9795	542	29	a	a	DET
taxlaw-9795	542	30	more	more	ADV
taxlaw-9795	542	31	aggressive	aggressive	ADJ
taxlaw-9795	542	32	position	position	NOUN
taxlaw-9795	542	33	.	.	PUNCT
taxlaw-9795	542	34	”	"	PUNCT
taxlaw-9795	542	35	)	)	PUNCT
taxlaw-9795	542	36	.	.	PUNCT
taxlaw-9795	543	1	108	108	NUM
taxlaw-9795	543	2	for	for	ADP
taxlaw-9795	543	3	discussion	discussion	NOUN
taxlaw-9795	543	4	of	of	ADP
taxlaw-9795	543	5	this	this	DET
taxlaw-9795	543	6	test	test	NOUN
taxlaw-9795	543	7	,	,	PUNCT
taxlaw-9795	543	8	see	see	VERB
taxlaw-9795	543	9	part	part	NOUN
taxlaw-9795	543	10	i.c.1	i.c.1	NOUN
taxlaw-9795	543	11	above	above	ADV
taxlaw-9795	543	12	.	.	PUNCT
taxlaw-9795	544	1	109	109	NUM
taxlaw-9795	544	2	to	to	PART
taxlaw-9795	544	3	be	be	AUX
taxlaw-9795	544	4	clear	clear	ADJ
taxlaw-9795	544	5	,	,	PUNCT
taxlaw-9795	544	6	this	this	PRON
taxlaw-9795	544	7	would	would	AUX
taxlaw-9795	544	8	mean	mean	VERB
taxlaw-9795	544	9	that	that	SCONJ
taxlaw-9795	544	10	,	,	PUNCT
taxlaw-9795	544	11	within	within	ADP
taxlaw-9795	544	12	the	the	DET
taxlaw-9795	544	13	pool	pool	NOUN
taxlaw-9795	544	14	of	of	ADP
taxlaw-9795	544	15	taxpayers	taxpayer	NOUN
taxlaw-9795	544	16	who	who	PRON
taxlaw-9795	544	17	would	would	AUX
taxlaw-9795	544	18	benefit	benefit	VERB
taxlaw-9795	544	19	from	from	ADP
taxlaw-9795	544	20	the	the	DET
taxlaw-9795	544	21	protective	protective	ADJ
taxlaw-9795	544	22	tax	tax	NOUN
taxlaw-9795	544	23	election	election	NOUN
taxlaw-9795	544	24	,	,	PUNCT
taxlaw-9795	544	25	taxpayers	taxpayer	NOUN
taxlaw-9795	544	26	who	who	PRON
taxlaw-9795	544	27	have	have	VERB
taxlaw-9795	544	28	defensible	defensible	ADJ
taxlaw-9795	544	29	claims	claim	NOUN
taxlaw-9795	544	30	may	may	AUX
taxlaw-9795	544	31	be	be	AUX
taxlaw-9795	544	32	more	more	ADV
taxlaw-9795	544	33	likely	likely	ADJ
taxlaw-9795	544	34	to	to	PART
taxlaw-9795	544	35	file	file	VERB
taxlaw-9795	544	36	.	.	PUNCT
taxlaw-9795	545	1	in	in	ADP
taxlaw-9795	545	2	the	the	DET
taxlaw-9795	545	3	case	case	NOUN
taxlaw-9795	545	4	of	of	ADP
taxlaw-9795	545	5	some	some	DET
taxlaw-9795	545	6	elections	election	NOUN
taxlaw-9795	545	7	,	,	PUNCT
taxlaw-9795	545	8	some	some	DET
taxlaw-9795	545	9	taxpayers	taxpayer	NOUN
taxlaw-9795	545	10	may	may	AUX
taxlaw-9795	545	11	receive	receive	VERB
taxlaw-9795	545	12	more	more	ADV
taxlaw-9795	545	13	favorable	favorable	ADJ
taxlaw-9795	545	14	tax	tax	NOUN
taxlaw-9795	545	15	treatment	treatment	NOUN
taxlaw-9795	545	16	without	without	ADP
taxlaw-9795	545	17	an	an	DET
taxlaw-9795	545	18	election	election	NOUN
taxlaw-9795	545	19	in	in	ADP
taxlaw-9795	545	20	place	place	NOUN
taxlaw-9795	545	21	.	.	PUNCT
taxlaw-9795	546	1	those	those	DET
taxlaw-9795	546	2	taxpayers	taxpayer	NOUN
taxlaw-9795	546	3	would	would	AUX
taxlaw-9795	546	4	refrain	refrain	VERB
taxlaw-9795	546	5	from	from	ADP
taxlaw-9795	546	6	making	make	VERB
taxlaw-9795	546	7	an	an	DET
taxlaw-9795	546	8	election	election	NOUN
taxlaw-9795	546	9	regardless	regardless	ADV
taxlaw-9795	546	10	of	of	ADP
taxlaw-9795	546	11	the	the	DET
taxlaw-9795	546	12	strength	strength	NOUN
taxlaw-9795	546	13	of	of	ADP
taxlaw-9795	546	14	their	their	PRON
taxlaw-9795	546	15	initial	initial	ADJ
taxlaw-9795	546	16	reporting	reporting	NOUN
taxlaw-9795	546	17	positions	position	NOUN
taxlaw-9795	546	18	.	.	PUNCT
taxlaw-9795	547	1	for	for	ADP
taxlaw-9795	547	2	further	further	ADJ
taxlaw-9795	547	3	discussion	discussion	NOUN
taxlaw-9795	547	4	,	,	PUNCT
taxlaw-9795	547	5	see	see	VERB
taxlaw-9795	547	6	infra	infra	NOUN
taxlaw-9795	547	7	part	part	NOUN
taxlaw-9795	547	8	iv	iv	NOUN
taxlaw-9795	547	9	.	.	PUNCT
taxlaw-9795	548	1	110	110	NUM
taxlaw-9795	548	2	indeed	indeed	ADV
taxlaw-9795	548	3	,	,	PUNCT
taxlaw-9795	548	4	if	if	SCONJ
taxlaw-9795	548	5	taxpayers	taxpayer	NOUN
taxlaw-9795	548	6	are	be	AUX
taxlaw-9795	548	7	unable	unable	ADJ
taxlaw-9795	548	8	to	to	PART
taxlaw-9795	548	9	file	file	VERB
taxlaw-9795	548	10	the	the	DET
taxlaw-9795	548	11	section	section	NOUN
taxlaw-9795	548	12	1237	1237	NUM
taxlaw-9795	548	13	election	election	NOUN
taxlaw-9795	548	14	protectively	protectively	ADV
taxlaw-9795	548	15	,	,	PUNCT
taxlaw-9795	548	16	some	some	DET
taxlaw-9795	548	17	taxpayers	taxpayer	NOUN
taxlaw-9795	548	18	in	in	ADP
taxlaw-9795	548	19	anne	anne	PROPN
taxlaw-9795	548	20	’s	’s	PART
taxlaw-9795	548	21	position	position	NOUN
taxlaw-9795	548	22	will	will	AUX
taxlaw-9795	548	23	err	err	VERB
taxlaw-9795	548	24	on	on	ADP
taxlaw-9795	548	25	the	the	DET
taxlaw-9795	548	26	side	side	NOUN
taxlaw-9795	548	27	of	of	ADP
taxlaw-9795	548	28	caution	caution	NOUN
taxlaw-9795	548	29	,	,	PUNCT
taxlaw-9795	548	30	make	make	VERB
taxlaw-9795	548	31	the	the	DET
taxlaw-9795	548	32	election	election	NOUN
taxlaw-9795	548	33	and	and	CCONJ
taxlaw-9795	548	34	report	report	VERB
taxlaw-9795	548	35	the	the	DET
taxlaw-9795	548	36	results	result	NOUN
taxlaw-9795	548	37	that	that	PRON
taxlaw-9795	548	38	follow	follow	VERB
taxlaw-9795	548	39	from	from	ADP
taxlaw-9795	548	40	the	the	DET
taxlaw-9795	548	41	election	election	NOUN
taxlaw-9795	548	42	to	to	PART
taxlaw-9795	548	43	lock	lock	VERB
taxlaw-9795	548	44	in	in	ADP
taxlaw-9795	548	45	$	$	SYM
taxlaw-9795	548	46	18,000	18,000	NUM
taxlaw-9795	548	47	in	in	ADP
taxlaw-9795	548	48	tax	tax	NOUN
taxlaw-9795	548	49	liability	liability	NOUN
taxlaw-9795	548	50	rather	rather	ADV
taxlaw-9795	548	51	than	than	ADP
taxlaw-9795	548	52	report	report	VERB
taxlaw-9795	548	53	$	$	SYM
taxlaw-9795	548	54	14,000	14,000	NUM
taxlaw-9795	548	55	and	and	CCONJ
taxlaw-9795	548	56	risk	risk	NOUN
taxlaw-9795	548	57	being	be	AUX
taxlaw-9795	548	58	subject	subject	ADJ
taxlaw-9795	548	59	to	to	ADP
taxlaw-9795	548	60	$	$	SYM
taxlaw-9795	548	61	25,900	25,900	NUM
taxlaw-9795	548	62	.	.	PUNCT
taxlaw-9795	549	1	other	other	ADJ
taxlaw-9795	549	2	taxpayers	taxpayer	NOUN
taxlaw-9795	549	3	will	will	AUX
taxlaw-9795	549	4	react	react	VERB
taxlaw-9795	549	5	to	to	ADP
taxlaw-9795	549	6	the	the	DET
taxlaw-9795	549	7	uncertainty	uncertainty	NOUN
taxlaw-9795	549	8	by	by	ADP
taxlaw-9795	549	9	taking	take	VERB
taxlaw-9795	549	10	their	their	PRON
taxlaw-9795	549	11	chances	chance	NOUN
taxlaw-9795	549	12	and	and	CCONJ
taxlaw-9795	549	13	reporting	report	VERB
taxlaw-9795	549	14	$	$	SYM
taxlaw-9795	549	15	14,000	14,000	NUM
taxlaw-9795	549	16	.	.	PUNCT
taxlaw-9795	550	1	there	there	PRON
taxlaw-9795	550	2	may	may	AUX
taxlaw-9795	550	3	be	be	AUX
taxlaw-9795	550	4	nothing	nothing	PRON
taxlaw-9795	550	5	different	different	ADJ
taxlaw-9795	550	6	about	about	ADP
taxlaw-9795	550	7	the	the	DET
taxlaw-9795	550	8	taxpayers	taxpayer	NOUN
taxlaw-9795	550	9	’	’	PART
taxlaw-9795	550	10	transactions	transaction	NOUN
taxlaw-9795	550	11	—	—	PUNCT
taxlaw-9795	550	12	they	they	PRON
taxlaw-9795	550	13	might	might	AUX
taxlaw-9795	550	14	each	each	PRON
taxlaw-9795	550	15	have	have	VERB
taxlaw-9795	550	16	an	an	DET
taxlaw-9795	550	17	equally	equally	ADV
taxlaw-9795	550	18	strong	strong	ADJ
taxlaw-9795	550	19	claim	claim	NOUN
taxlaw-9795	550	20	that	that	SCONJ
taxlaw-9795	550	21	the	the	DET
taxlaw-9795	550	22	land	land	NOUN
taxlaw-9795	550	23	is	be	AUX
taxlaw-9795	550	24	investment	investment	NOUN
taxlaw-9795	550	25	property	property	NOUN
taxlaw-9795	550	26	.	.	PUNCT
taxlaw-9795	551	1	however	however	ADV
taxlaw-9795	551	2	,	,	PUNCT
taxlaw-9795	551	3	their	their	PRON
taxlaw-9795	551	4	different	different	ADJ
taxlaw-9795	551	5	responses	response	NOUN
taxlaw-9795	551	6	to	to	ADP
taxlaw-9795	551	7	uncertainty	uncertainty	NOUN
taxlaw-9795	551	8	will	will	AUX
taxlaw-9795	551	9	prompt	prompt	VERB
taxlaw-9795	551	10	some	some	PRON
taxlaw-9795	551	11	to	to	PART
taxlaw-9795	551	12	report	report	VERB
taxlaw-9795	551	13	greater	great	ADJ
taxlaw-9795	551	14	tax	tax	NOUN
taxlaw-9795	551	15	liability	liability	NOUN
taxlaw-9795	551	16	than	than	ADP
taxlaw-9795	551	17	others	other	NOUN
taxlaw-9795	551	18	.	.	PUNCT
taxlaw-9795	552	1	for	for	ADP
taxlaw-9795	552	2	further	further	ADJ
taxlaw-9795	552	3	discussion	discussion	NOUN
taxlaw-9795	552	4	of	of	ADP
taxlaw-9795	552	5	how	how	SCONJ
taxlaw-9795	552	6	different	different	ADJ
taxlaw-9795	552	7	taxpayers	taxpayer	NOUN
taxlaw-9795	552	8	respond	respond	VERB
taxlaw-9795	552	9	differently	differently	ADV
taxlaw-9795	552	10	to	to	ADP
taxlaw-9795	552	11	uncertainty	uncertainty	NOUN
taxlaw-9795	552	12	,	,	PUNCT
taxlaw-9795	552	13	see	see	VERB
taxlaw-9795	552	14	,	,	PUNCT
taxlaw-9795	552	15	e.g.	e.g.	ADV
taxlaw-9795	552	16	,	,	PUNCT
taxlaw-9795	552	17	sheldon	sheldon	PROPN
taxlaw-9795	552	18	i.	i.	PROPN
taxlaw-9795	552	19	banoff	banoff	PROPN
taxlaw-9795	552	20	,	,	PUNCT
taxlaw-9795	552	21	the	the	DET
taxlaw-9795	552	22	use	use	NOUN
taxlaw-9795	552	23	and	and	CCONJ
taxlaw-9795	552	24	misuse	misuse	NOUN
taxlaw-9795	552	25	of	of	ADP
taxlaw-9795	552	26	anti	anti	ADJ
taxlaw-9795	552	27	-	-	ADJ
taxlaw-9795	552	28	abuse	abuse	ADJ
taxlaw-9795	552	29	rules	rule	NOUN
taxlaw-9795	552	30	,	,	PUNCT
taxlaw-9795	552	31	48	48	NUM
taxlaw-9795	552	32	tax	tax	NOUN
taxlaw-9795	552	33	law	law	NOUN
taxlaw-9795	552	34	.	.	PUNCT
taxlaw-9795	553	1	827	827	NUM
taxlaw-9795	553	2	,	,	PUNCT
taxlaw-9795	553	3	837	837	NUM
taxlaw-9795	553	4	(	(	PUNCT
taxlaw-9795	553	5	1995	1995	NUM
taxlaw-9795	553	6	)	)	PUNCT
taxlaw-9795	553	7	;	;	PUNCT
taxlaw-9795	553	8	mark	mark	PROPN
taxlaw-9795	553	9	p.	p.	PROPN
taxlaw-9795	553	10	gergen	gergen	PROPN
taxlaw-9795	553	11	,	,	PUNCT
taxlaw-9795	553	12	reforming	reform	VERB
taxlaw-9795	553	13	subchapter	subchapter	NOUN
taxlaw-9795	553	14	k	k	NOUN
taxlaw-9795	553	15	:	:	PUNCT
taxlaw-9795	553	16	contributions	contribution	NOUN
taxlaw-9795	553	17	and	and	CCONJ
taxlaw-9795	553	18	distributions	distribution	NOUN
taxlaw-9795	553	19	,	,	PUNCT
taxlaw-9795	553	20	47	47	NUM
taxlaw-9795	553	21	tax	tax	NOUN
taxlaw-9795	553	22	l.	l.	PROPN
taxlaw-9795	553	23	rev	rev	PROPN
taxlaw-9795	553	24	.	.	PROPN
taxlaw-9795	553	25	173	173	NUM
taxlaw-9795	553	26	,	,	PUNCT
taxlaw-9795	553	27	196	196	NUM
taxlaw-9795	553	28	-	-	SYM
taxlaw-9795	553	29	97	97	NUM
taxlaw-9795	553	30	(	(	PUNCT
taxlaw-9795	553	31	1991	1991	NUM
taxlaw-9795	553	32	)	)	PUNCT
taxlaw-9795	553	33	;	;	PUNCT
taxlaw-9795	553	34	logue	logue	NOUN
taxlaw-9795	553	35	,	,	PUNCT
taxlaw-9795	553	36	supra	supra	PROPN
taxlaw-9795	553	37	note	note	PROPN
taxlaw-9795	553	38	22	22	NUM
taxlaw-9795	553	39	,	,	PUNCT
taxlaw-9795	553	40	at	at	ADP
taxlaw-9795	553	41	374	374	NUM
taxlaw-9795	553	42	-	-	SYM
taxlaw-9795	553	43	75	75	NUM
taxlaw-9795	553	44	.	.	PUNCT
taxlaw-9795	554	1	see	see	VERB
taxlaw-9795	554	2	also	also	ADV
taxlaw-9795	554	3	osofsky	osofsky	ADJ
taxlaw-9795	554	4	,	,	PUNCT
taxlaw-9795	554	5	supra	supra	PROPN
taxlaw-9795	554	6	note	note	NOUN
taxlaw-9795	554	7	22	22	NUM
taxlaw-9795	554	8	,	,	PUNCT
taxlaw-9795	554	9	at	at	ADP
taxlaw-9795	554	10	503	503	NUM
taxlaw-9795	554	11	-	-	SYM
taxlaw-9795	554	12	04	04	NUM
taxlaw-9795	554	13	.	.	PUNCT
taxlaw-9795	555	1	2022	2022	NUM
taxlaw-9795	555	2	]	]	PUNCT
taxlaw-9795	555	3	protective	protective	ADJ
taxlaw-9795	555	4	tax	tax	NOUN
taxlaw-9795	555	5	elections	election	NOUN
taxlaw-9795	555	6	103	103	NUM
taxlaw-9795	555	7	d.	d.	PROPN
taxlaw-9795	555	8	will	will	AUX
taxlaw-9795	555	9	taxpayers	taxpayer	NOUN
taxlaw-9795	555	10	who	who	PRON
taxlaw-9795	555	11	file	file	VERB
taxlaw-9795	555	12	be	be	AUX
taxlaw-9795	555	13	more	more	ADV
taxlaw-9795	555	14	likely	likely	ADJ
taxlaw-9795	555	15	to	to	PART
taxlaw-9795	555	16	be	be	AUX
taxlaw-9795	555	17	taxpayers	taxpayer	NOUN
taxlaw-9795	555	18	taking	take	VERB
taxlaw-9795	555	19	defensible	defensible	ADJ
taxlaw-9795	555	20	positions	position	NOUN
taxlaw-9795	555	21	?	?	PUNCT
taxlaw-9795	556	1	to	to	PART
taxlaw-9795	556	2	consider	consider	VERB
taxlaw-9795	556	3	whether	whether	SCONJ
taxlaw-9795	556	4	,	,	PUNCT
taxlaw-9795	556	5	all	all	PRON
taxlaw-9795	556	6	else	else	ADV
taxlaw-9795	556	7	equal	equal	ADJ
taxlaw-9795	556	8	,	,	PUNCT
taxlaw-9795	556	9	taxpayers	taxpayer	NOUN
taxlaw-9795	556	10	with	with	ADP
taxlaw-9795	556	11	defensible	defensible	ADJ
taxlaw-9795	556	12	claims	claim	NOUN
taxlaw-9795	556	13	to	to	ADP
taxlaw-9795	556	14	the	the	DET
taxlaw-9795	556	15	tax	tax	NOUN
taxlaw-9795	556	16	outcome	outcome	NOUN
taxlaw-9795	556	17	they	they	PRON
taxlaw-9795	556	18	intend	intend	VERB
taxlaw-9795	556	19	to	to	PART
taxlaw-9795	556	20	report	report	VERB
taxlaw-9795	556	21	would	would	AUX
taxlaw-9795	556	22	be	be	AUX
taxlaw-9795	556	23	more	more	ADV
taxlaw-9795	556	24	likely	likely	ADJ
taxlaw-9795	556	25	to	to	PART
taxlaw-9795	556	26	file	file	VERB
taxlaw-9795	556	27	protective	protective	ADJ
taxlaw-9795	556	28	tax	tax	NOUN
taxlaw-9795	556	29	elections	election	NOUN
taxlaw-9795	556	30	than	than	ADP
taxlaw-9795	556	31	taxpayers	taxpayer	NOUN
taxlaw-9795	556	32	with	with	ADP
taxlaw-9795	556	33	weaker	weak	ADJ
taxlaw-9795	556	34	claims	claim	NOUN
taxlaw-9795	556	35	,	,	PUNCT
taxlaw-9795	556	36	it	it	PRON
taxlaw-9795	556	37	is	be	AUX
taxlaw-9795	556	38	useful	useful	ADJ
taxlaw-9795	556	39	to	to	PART
taxlaw-9795	556	40	view	view	VERB
taxlaw-9795	556	41	protective	protective	ADJ
taxlaw-9795	556	42	tax	tax	NOUN
taxlaw-9795	556	43	elections	election	NOUN
taxlaw-9795	556	44	through	through	ADP
taxlaw-9795	556	45	the	the	DET
taxlaw-9795	556	46	lens	lens	NOUN
taxlaw-9795	556	47	of	of	ADP
taxlaw-9795	556	48	the	the	DET
taxlaw-9795	556	49	tax	tax	NOUN
taxlaw-9795	556	50	literature	literature	NOUN
taxlaw-9795	556	51	dealing	deal	VERB
taxlaw-9795	556	52	with	with	ADP
taxlaw-9795	556	53	screening	screening	NOUN
taxlaw-9795	556	54	mechanisms	mechanism	NOUN
taxlaw-9795	556	55	.	.	PUNCT
taxlaw-9795	557	1	in	in	ADP
taxlaw-9795	557	2	various	various	ADJ
taxlaw-9795	557	3	contexts	contexts	NOUN
taxlaw-9795	557	4	,	,	PUNCT
taxlaw-9795	557	5	scholars	scholar	NOUN
taxlaw-9795	557	6	have	have	AUX
taxlaw-9795	557	7	discussed	discuss	VERB
taxlaw-9795	557	8	whether	whether	SCONJ
taxlaw-9795	557	9	certain	certain	ADJ
taxlaw-9795	557	10	steps	step	NOUN
taxlaw-9795	557	11	that	that	PRON
taxlaw-9795	557	12	taxpayers	taxpayer	NOUN
taxlaw-9795	557	13	must	must	AUX
taxlaw-9795	557	14	take	take	VERB
taxlaw-9795	557	15	to	to	PART
taxlaw-9795	557	16	obtain	obtain	VERB
taxlaw-9795	557	17	more	more	ADV
taxlaw-9795	557	18	favorable	favorable	ADJ
taxlaw-9795	557	19	tax	tax	NOUN
taxlaw-9795	557	20	outcomes	outcome	NOUN
taxlaw-9795	557	21	can	can	AUX
taxlaw-9795	557	22	screen	screen	VERB
taxlaw-9795	557	23	between	between	ADP
taxlaw-9795	557	24	taxpayers	taxpayer	NOUN
taxlaw-9795	557	25	based	base	VERB
taxlaw-9795	557	26	on	on	ADP
taxlaw-9795	557	27	their	their	PRON
taxlaw-9795	557	28	level	level	NOUN
taxlaw-9795	557	29	of	of	ADP
taxlaw-9795	557	30	tax	tax	NOUN
taxlaw-9795	557	31	motivation	motivation	NOUN
taxlaw-9795	557	32	,	,	PUNCT
taxlaw-9795	557	33	their	their	PRON
taxlaw-9795	557	34	state	state	NOUN
taxlaw-9795	557	35	of	of	ADP
taxlaw-9795	557	36	mind	mind	NOUN
taxlaw-9795	557	37	,	,	PUNCT
taxlaw-9795	557	38	or	or	CCONJ
taxlaw-9795	557	39	their	their	PRON
taxlaw-9795	557	40	propensity	propensity	NOUN
taxlaw-9795	557	41	to	to	PART
taxlaw-9795	557	42	comply	comply	VERB
taxlaw-9795	557	43	with	with	ADP
taxlaw-9795	557	44	tax	tax	NOUN
taxlaw-9795	557	45	law	law	NOUN
taxlaw-9795	557	46	.	.	PUNCT
taxlaw-9795	558	1	for	for	ADP
taxlaw-9795	558	2	instance	instance	NOUN
taxlaw-9795	558	3	,	,	PUNCT
taxlaw-9795	558	4	professor	professor	NOUN
taxlaw-9795	558	5	osofsky	osofsky	NOUN
taxlaw-9795	558	6	has	have	AUX
taxlaw-9795	558	7	analyzed	analyze	VERB
taxlaw-9795	558	8	whether	whether	SCONJ
taxlaw-9795	558	9	various	various	ADJ
taxlaw-9795	558	10	hurdles	hurdle	NOUN
taxlaw-9795	558	11	that	that	PRON
taxlaw-9795	558	12	taxpayers	taxpayer	NOUN
taxlaw-9795	558	13	must	must	AUX
taxlaw-9795	558	14	clear	clear	VERB
taxlaw-9795	558	15	in	in	ADP
taxlaw-9795	558	16	order	order	NOUN
taxlaw-9795	558	17	to	to	PART
taxlaw-9795	558	18	obtain	obtain	VERB
taxlaw-9795	558	19	more	more	ADV
taxlaw-9795	558	20	favorable	favorable	ADJ
taxlaw-9795	558	21	tax	tax	NOUN
taxlaw-9795	558	22	outcomes	outcome	NOUN
taxlaw-9795	558	23	tend	tend	VERB
taxlaw-9795	558	24	to	to	PART
taxlaw-9795	558	25	filter	filter	VERB
taxlaw-9795	558	26	taxpayers	taxpayer	NOUN
taxlaw-9795	558	27	so	so	SCONJ
taxlaw-9795	558	28	that	that	SCONJ
taxlaw-9795	558	29	taxpayers	taxpayer	NOUN
taxlaw-9795	558	30	whose	whose	DET
taxlaw-9795	558	31	transactions	transaction	NOUN
taxlaw-9795	558	32	are	be	AUX
taxlaw-9795	558	33	less	less	ADV
taxlaw-9795	558	34	significantly	significantly	ADV
taxlaw-9795	558	35	tax	tax	NOUN
taxlaw-9795	558	36	-	-	PUNCT
taxlaw-9795	558	37	motivated	motivate	VERB
taxlaw-9795	558	38	are	be	AUX
taxlaw-9795	558	39	more	more	ADV
taxlaw-9795	558	40	likely	likely	ADJ
taxlaw-9795	558	41	to	to	PART
taxlaw-9795	558	42	obtain	obtain	VERB
taxlaw-9795	558	43	the	the	DET
taxlaw-9795	558	44	favorable	favorable	ADJ
taxlaw-9795	558	45	tax	tax	NOUN
taxlaw-9795	558	46	outcomes.111	outcomes.111	PROPN
taxlaw-9795	558	47	as	as	SCONJ
taxlaw-9795	558	48	professor	professor	NOUN
taxlaw-9795	558	49	osofsky	osofsky	NOUN
taxlaw-9795	558	50	observes	observe	VERB
taxlaw-9795	558	51	,	,	PUNCT
taxlaw-9795	558	52	this	this	PRON
taxlaw-9795	558	53	could	could	AUX
taxlaw-9795	558	54	be	be	AUX
taxlaw-9795	558	55	the	the	DET
taxlaw-9795	558	56	case	case	NOUN
taxlaw-9795	558	57	if	if	SCONJ
taxlaw-9795	558	58	the	the	DET
taxlaw-9795	558	59	hurdles	hurdle	NOUN
taxlaw-9795	558	60	act	act	VERB
taxlaw-9795	558	61	not	not	PART
taxlaw-9795	558	62	only	only	ADV
taxlaw-9795	558	63	as	as	ADP
taxlaw-9795	558	64	frictions	friction	NOUN
taxlaw-9795	558	65	against	against	ADP
taxlaw-9795	558	66	tax	tax	NOUN
taxlaw-9795	558	67	planning	planning	NOUN
taxlaw-9795	558	68	but	but	CCONJ
taxlaw-9795	558	69	also	also	ADV
taxlaw-9795	558	70	as	as	ADP
taxlaw-9795	558	71	screening	screen	VERB
taxlaw-9795	558	72	mechanisms	mechanism	NOUN
taxlaw-9795	558	73	because	because	SCONJ
taxlaw-9795	558	74	they	they	PRON
taxlaw-9795	558	75	impose	impose	VERB
taxlaw-9795	558	76	less	less	ADV
taxlaw-9795	558	77	significant	significant	ADJ
taxlaw-9795	558	78	costs	cost	NOUN
taxlaw-9795	558	79	on	on	ADP
taxlaw-9795	558	80	taxpayers	taxpayer	NOUN
taxlaw-9795	558	81	whose	whose	DET
taxlaw-9795	558	82	transactions	transaction	NOUN
taxlaw-9795	558	83	are	be	AUX
taxlaw-9795	558	84	less	less	ADV
taxlaw-9795	558	85	significantly	significantly	ADV
taxlaw-9795	558	86	taxmotivated.112	taxmotivated.112	PRON
taxlaw-9795	558	87	relatedly	relatedly	ADV
taxlaw-9795	558	88	,	,	PUNCT
taxlaw-9795	558	89	professor	professor	PROPN
taxlaw-9795	558	90	hayashi	hayashi	PROPN
taxlaw-9795	558	91	has	have	AUX
taxlaw-9795	558	92	examined	examine	VERB
taxlaw-9795	558	93	the	the	DET
taxlaw-9795	558	94	various	various	ADJ
taxlaw-9795	558	95	facts	fact	NOUN
taxlaw-9795	558	96	and	and	CCONJ
taxlaw-9795	558	97	circumstances	circumstance	NOUN
taxlaw-9795	558	98	tests	test	VERB
taxlaw-9795	558	99	that	that	SCONJ
taxlaw-9795	558	100	courts	court	NOUN
taxlaw-9795	558	101	apply	apply	VERB
taxlaw-9795	558	102	to	to	PART
taxlaw-9795	558	103	determine	determine	VERB
taxlaw-9795	558	104	a	a	DET
taxlaw-9795	558	105	taxpayer	taxpayer	NOUN
taxlaw-9795	558	106	’s	’s	PART
taxlaw-9795	558	107	intent	intent	NOUN
taxlaw-9795	558	108	or	or	CCONJ
taxlaw-9795	558	109	motive.113	motive.113	PROPN
taxlaw-9795	558	110	professor	professor	NOUN
taxlaw-9795	558	111	hayashi	hayashi	PROPN
taxlaw-9795	558	112	argues	argue	VERB
taxlaw-9795	558	113	that	that	SCONJ
taxlaw-9795	558	114	the	the	DET
taxlaw-9795	558	115	best	good	ADJ
taxlaw-9795	558	116	facts	fact	NOUN
taxlaw-9795	558	117	for	for	SCONJ
taxlaw-9795	558	118	a	a	DET
taxlaw-9795	558	119	court	court	NOUN
taxlaw-9795	558	120	to	to	PART
taxlaw-9795	558	121	consider	consider	VERB
taxlaw-9795	558	122	in	in	ADP
taxlaw-9795	558	123	such	such	DET
taxlaw-9795	558	124	an	an	DET
taxlaw-9795	558	125	analysis	analysis	NOUN
taxlaw-9795	558	126	are	be	AUX
taxlaw-9795	558	127	facts	fact	NOUN
taxlaw-9795	558	128	that	that	PRON
taxlaw-9795	558	129	act	act	VERB
taxlaw-9795	558	130	as	as	ADP
taxlaw-9795	558	131	screening	screen	VERB
taxlaw-9795	558	132	mechanisms	mechanism	NOUN
taxlaw-9795	558	133	—	—	PUNCT
taxlaw-9795	558	134	facts	fact	NOUN
taxlaw-9795	558	135	that	that	PRON
taxlaw-9795	558	136	would	would	AUX
taxlaw-9795	558	137	be	be	AUX
taxlaw-9795	558	138	costlier	costly	ADJ
taxlaw-9795	558	139	for	for	SCONJ
taxlaw-9795	558	140	taxpayers	taxpayer	NOUN
taxlaw-9795	558	141	to	to	PART
taxlaw-9795	558	142	create	create	VERB
taxlaw-9795	558	143	when	when	SCONJ
taxlaw-9795	558	144	they	they	PRON
taxlaw-9795	558	145	are	be	AUX
taxlaw-9795	558	146	attempting	attempt	VERB
taxlaw-9795	558	147	to	to	PART
taxlaw-9795	558	148	disguise	disguise	VERB
taxlaw-9795	558	149	their	their	PRON
taxlaw-9795	558	150	state	state	NOUN
taxlaw-9795	558	151	of	of	ADP
taxlaw-9795	558	152	mind	mind	NOUN
taxlaw-9795	558	153	than	than	SCONJ
taxlaw-9795	558	154	when	when	SCONJ
taxlaw-9795	558	155	they	they	PRON
taxlaw-9795	558	156	genuinely	genuinely	ADV
taxlaw-9795	558	157	possess	possess	VERB
taxlaw-9795	558	158	the	the	DET
taxlaw-9795	558	159	state	state	NOUN
taxlaw-9795	558	160	of	of	ADP
taxlaw-9795	558	161	mind	mind	NOUN
taxlaw-9795	558	162	that	that	SCONJ
taxlaw-9795	558	163	the	the	DET
taxlaw-9795	558	164	fact	fact	NOUN
taxlaw-9795	558	165	is	be	AUX
taxlaw-9795	558	166	used	use	VERB
taxlaw-9795	558	167	to	to	PART
taxlaw-9795	558	168	establish.114	establish.114	VERB
taxlaw-9795	558	169	as	as	SCONJ
taxlaw-9795	558	170	discussed	discuss	VERB
taxlaw-9795	558	171	in	in	ADP
taxlaw-9795	558	172	more	more	ADJ
taxlaw-9795	558	173	detail	detail	NOUN
taxlaw-9795	558	174	below	below	ADV
taxlaw-9795	558	175	,	,	PUNCT
taxlaw-9795	558	176	professor	professor	NOUN
taxlaw-9795	558	177	field	field	NOUN
taxlaw-9795	558	178	and	and	CCONJ
taxlaw-9795	558	179	professor	professor	NOUN
taxlaw-9795	558	180	satterthwaite	satterthwaite	NOUN
taxlaw-9795	558	181	have	have	AUX
taxlaw-9795	558	182	also	also	ADV
taxlaw-9795	558	183	discussed	discuss	VERB
taxlaw-9795	558	184	how	how	SCONJ
taxlaw-9795	558	185	the	the	DET
taxlaw-9795	558	186	availability	availability	NOUN
taxlaw-9795	558	187	of	of	ADP
taxlaw-9795	558	188	certain	certain	ADJ
taxlaw-9795	558	189	tax	tax	NOUN
taxlaw-9795	558	190	elections	election	NOUN
taxlaw-9795	558	191	can	can	AUX
taxlaw-9795	558	192	induce	induce	VERB
taxlaw-9795	558	193	taxpayers	taxpayer	NOUN
taxlaw-9795	558	194	to	to	PART
taxlaw-9795	558	195	separate	separate	VERB
taxlaw-9795	558	196	themselves	themselves	PRON
taxlaw-9795	558	197	into	into	ADP
taxlaw-9795	558	198	filers	filer	NOUN
taxlaw-9795	558	199	and	and	CCONJ
taxlaw-9795	558	200	non	non	NOUN
taxlaw-9795	558	201	-	-	NOUN
taxlaw-9795	558	202	filers	filer	NOUN
taxlaw-9795	558	203	in	in	ADP
taxlaw-9795	558	204	a	a	DET
taxlaw-9795	558	205	manner	manner	NOUN
taxlaw-9795	558	206	that	that	PRON
taxlaw-9795	558	207	can	can	AUX
taxlaw-9795	558	208	reveal	reveal	VERB
taxlaw-9795	558	209	information	information	NOUN
taxlaw-9795	558	210	to	to	ADP
taxlaw-9795	558	211	the	the	DET
taxlaw-9795	558	212	irs.115	irs.115	NOUN
taxlaw-9795	558	213	finally	finally	ADV
taxlaw-9795	558	214	,	,	PUNCT
taxlaw-9795	558	215	professor	professor	NOUN
taxlaw-9795	558	216	raskolnikov	raskolnikov	PROPN
taxlaw-9795	558	217	has	have	AUX
taxlaw-9795	558	218	suggested	suggest	VERB
taxlaw-9795	558	219	the	the	DET
taxlaw-9795	558	220	possibility	possibility	NOUN
taxlaw-9795	558	221	of	of	ADP
taxlaw-9795	558	222	establishing	establish	VERB
taxlaw-9795	558	223	two	two	NUM
taxlaw-9795	558	224	different	different	ADJ
taxlaw-9795	558	225	tax	tax	NOUN
taxlaw-9795	558	226	enforcement	enforcement	NOUN
taxlaw-9795	558	227	regimes	regime	NOUN
taxlaw-9795	558	228	,	,	PUNCT
taxlaw-9795	558	229	allowing	allow	VERB
taxlaw-9795	558	230	taxpayers	taxpayer	NOUN
taxlaw-9795	558	231	to	to	PART
taxlaw-9795	558	232	elect	elect	VERB
taxlaw-9795	558	233	between	between	ADP
taxlaw-9795	558	234	the	the	DET
taxlaw-9795	558	235	two	two	NUM
taxlaw-9795	558	236	regimes	regime	NOUN
taxlaw-9795	558	237	,	,	PUNCT
taxlaw-9795	558	238	and	and	CCONJ
taxlaw-9795	558	239	designing	design	VERB
taxlaw-9795	558	240	the	the	DET
taxlaw-9795	558	241	features	feature	NOUN
taxlaw-9795	558	242	of	of	ADP
taxlaw-9795	558	243	the	the	DET
taxlaw-9795	558	244	regimes	regime	NOUN
taxlaw-9795	558	245	in	in	ADP
taxlaw-9795	558	246	such	such	DET
taxlaw-9795	558	247	a	a	DET
taxlaw-9795	558	248	way	way	NOUN
taxlaw-9795	558	249	that	that	PRON
taxlaw-9795	558	250	taxpayers	taxpayer	NOUN
taxlaw-9795	558	251	who	who	PRON
taxlaw-9795	558	252	aim	aim	VERB
taxlaw-9795	558	253	to	to	PART
taxlaw-9795	558	254	game	game	VERB
taxlaw-9795	558	255	the	the	DET
taxlaw-9795	558	256	tax	tax	NOUN
taxlaw-9795	558	257	system	system	NOUN
taxlaw-9795	558	258	tend	tend	VERB
taxlaw-9795	558	259	to	to	PART
taxlaw-9795	558	260	opt	opt	VERB
taxlaw-9795	558	261	for	for	ADP
taxlaw-9795	558	262	one	one	NUM
taxlaw-9795	558	263	regime	regime	NOUN
taxlaw-9795	558	264	(	(	PUNCT
taxlaw-9795	558	265	the	the	DET
taxlaw-9795	558	266	“	"	PUNCT
taxlaw-9795	558	267	deterrence	deterrence	NOUN
taxlaw-9795	558	268	regime	regime	NOUN
taxlaw-9795	558	269	”	"	PUNCT
taxlaw-9795	558	270	)	)	PUNCT
taxlaw-9795	558	271	while	while	SCONJ
taxlaw-9795	558	272	other	other	ADJ
taxlaw-9795	558	273	taxpayers	taxpayer	NOUN
taxlaw-9795	558	274	tend	tend	VERB
taxlaw-9795	558	275	to	to	PART
taxlaw-9795	558	276	opt	opt	VERB
taxlaw-9795	558	277	for	for	ADP
taxlaw-9795	558	278	the	the	DET
taxlaw-9795	558	279	other	other	ADJ
taxlaw-9795	558	280	regime	regime	NOUN
taxlaw-9795	558	281	(	(	PUNCT
taxlaw-9795	558	282	the	the	DET
taxlaw-9795	558	283	“	"	PUNCT
taxlaw-9795	558	284	compliance	compliance	NOUN
taxlaw-9795	558	285	regime”).116	regime”).116	NOUN
taxlaw-9795	558	286	while	while	SCONJ
taxlaw-9795	558	287	the	the	DET
taxlaw-9795	558	288	compliance	compliance	NOUN
taxlaw-9795	558	289	regime	regime	NOUN
taxlaw-9795	558	290	would	would	AUX
taxlaw-9795	558	291	carry	carry	VERB
taxlaw-9795	558	292	with	with	ADP
taxlaw-9795	558	293	it	it	PRON
taxlaw-9795	558	294	lower	low	ADJ
taxlaw-9795	558	295	penalties	penalty	NOUN
taxlaw-9795	558	296	than	than	ADP
taxlaw-9795	558	297	the	the	DET
taxlaw-9795	558	298	deterrence	deterrence	NOUN
taxlaw-9795	558	299	regime	regime	NOUN
taxlaw-9795	558	300	,	,	PUNCT
taxlaw-9795	558	301	it	it	PRON
taxlaw-9795	558	302	would	would	AUX
taxlaw-9795	558	303	be	be	AUX
taxlaw-9795	558	304	characterized	characterize	VERB
taxlaw-9795	558	305	by	by	ADP
taxlaw-9795	558	306	features	feature	NOUN
taxlaw-9795	558	307	that	that	PRON
taxlaw-9795	558	308	would	would	AUX
taxlaw-9795	558	309	be	be	AUX
taxlaw-9795	558	310	much	much	ADV
taxlaw-9795	558	311	more	more	ADV
taxlaw-9795	558	312	costly	costly	ADJ
taxlaw-9795	558	313	for	for	ADP
taxlaw-9795	558	314	taxpayers	taxpayer	NOUN
taxlaw-9795	558	315	who	who	PRON
taxlaw-9795	558	316	seek	seek	VERB
taxlaw-9795	558	317	to	to	PART
taxlaw-9795	558	318	game	game	VERB
taxlaw-9795	558	319	the	the	DET
taxlaw-9795	558	320	system	system	NOUN
taxlaw-9795	558	321	than	than	ADP
taxlaw-9795	558	322	for	for	ADP
taxlaw-9795	558	323	other	other	ADJ
taxlaw-9795	558	324	taxpayers.117	taxpayers.117	NOUN
taxlaw-9795	558	325	for	for	ADP
taxlaw-9795	558	326	instance	instance	NOUN
taxlaw-9795	558	327	,	,	PUNCT
taxlaw-9795	558	328	the	the	DET
taxlaw-9795	558	329	compliance	compliance	NOUN
taxlaw-9795	558	330	regime	regime	NOUN
taxlaw-9795	558	331	might	might	AUX
taxlaw-9795	558	332	carry	carry	VERB
taxlaw-9795	558	333	with	with	ADP
taxlaw-9795	558	334	it	it	PRON
taxlaw-9795	558	335	the	the	DET
taxlaw-9795	558	336	presumption	presumption	NOUN
taxlaw-9795	558	337	in	in	ADP
taxlaw-9795	558	338	litigation	litigation	NOUN
taxlaw-9795	558	339	that	that	SCONJ
taxlaw-9795	558	340	the	the	DET
taxlaw-9795	558	341	irs	irs	PROPN
taxlaw-9795	558	342	’s	’s	PART
taxlaw-9795	558	343	position	position	NOUN
taxlaw-9795	558	344	is	be	AUX
taxlaw-9795	558	345	correct	correct	ADJ
taxlaw-9795	558	346	unless	unless	SCONJ
taxlaw-9795	558	347	proven	prove	VERB
taxlaw-9795	558	348	otherwise	otherwise	ADV
taxlaw-9795	558	349	by	by	ADP
taxlaw-9795	558	350	clear	clear	ADJ
taxlaw-9795	558	351	and	and	CCONJ
taxlaw-9795	558	352	convincing	convincing	ADJ
taxlaw-9795	558	353	evidence	evidence	NOUN
taxlaw-9795	558	354	,	,	PUNCT
taxlaw-9795	558	355	and	and	CCONJ
taxlaw-9795	558	356	taxpayers	taxpayer	NOUN
taxlaw-9795	558	357	in	in	ADP
taxlaw-9795	558	358	the	the	DET
taxlaw-9795	558	359	compliance	compliance	NOUN
taxlaw-9795	558	360	111	111	NUM
taxlaw-9795	558	361	see	see	NOUN
taxlaw-9795	558	362	leigh	leigh	PROPN
taxlaw-9795	558	363	osofsky	osofsky	ADJ
taxlaw-9795	558	364	,	,	PUNCT
taxlaw-9795	558	365	who	who	PRON
taxlaw-9795	558	366	’s	’	VERB
taxlaw-9795	558	367	naughty	naughty	ADJ
taxlaw-9795	558	368	and	and	CCONJ
taxlaw-9795	558	369	who	who	PRON
taxlaw-9795	558	370	’s	’	VERB
taxlaw-9795	558	371	nice	nice	ADJ
taxlaw-9795	558	372	?	?	PUNCT
taxlaw-9795	559	1	frictions	friction	NOUN
taxlaw-9795	559	2	,	,	PUNCT
taxlaw-9795	559	3	screening	screening	NOUN
taxlaw-9795	559	4	,	,	PUNCT
taxlaw-9795	559	5	and	and	CCONJ
taxlaw-9795	559	6	tax	tax	NOUN
taxlaw-9795	559	7	law	law	NOUN
taxlaw-9795	559	8	design	design	NOUN
taxlaw-9795	559	9	,	,	PUNCT
taxlaw-9795	559	10	61	61	NUM
taxlaw-9795	559	11	buff	buff	NOUN
taxlaw-9795	559	12	.	.	PUNCT
taxlaw-9795	560	1	l.	l.	PROPN
taxlaw-9795	560	2	rev	rev	PROPN
taxlaw-9795	560	3	.	.	PROPN
taxlaw-9795	560	4	1057	1057	NUM
taxlaw-9795	560	5	(	(	PUNCT
taxlaw-9795	560	6	2013	2013	NUM
taxlaw-9795	560	7	)	)	PUNCT
taxlaw-9795	560	8	.	.	PUNCT
taxlaw-9795	561	1	112	112	NUM
taxlaw-9795	562	1	i	i	PRON
taxlaw-9795	562	2	d.	d.	PROPN
taxlaw-9795	562	3	at	at	ADP
taxlaw-9795	562	4	1087	1087	NUM
taxlaw-9795	562	5	(	(	PUNCT
taxlaw-9795	562	6	“	"	PUNCT
taxlaw-9795	562	7	frictions	friction	NOUN
taxlaw-9795	562	8	serve	serve	VERB
taxlaw-9795	562	9	as	as	ADP
taxlaw-9795	562	10	screening	screen	VERB
taxlaw-9795	562	11	mechanisms	mechanism	NOUN
taxlaw-9795	562	12	by	by	ADP
taxlaw-9795	562	13	imposing	impose	VERB
taxlaw-9795	562	14	differential	differential	NOUN
taxlaw-9795	562	15	(	(	PUNCT
taxlaw-9795	562	16	and	and	CCONJ
taxlaw-9795	562	17	higher	high	ADJ
taxlaw-9795	562	18	)	)	PUNCT
taxlaw-9795	562	19	costs	cost	NOUN
taxlaw-9795	562	20	on	on	ADP
taxlaw-9795	562	21	…	…	PUNCT
taxlaw-9795	562	22	tax	tax	NOUN
taxlaw-9795	562	23	planners	planner	NOUN
taxlaw-9795	562	24	…	…	PUNCT
taxlaw-9795	562	25	than	than	ADP
taxlaw-9795	562	26	…	…	PUNCT
taxlaw-9795	562	27	non	non	NOUN
taxlaw-9795	562	28	-	-	NOUN
taxlaw-9795	562	29	planners	planner	NOUN
taxlaw-9795	562	30	.	.	PUNCT
taxlaw-9795	562	31	”	"	PUNCT
taxlaw-9795	563	1	)	)	PUNCT
taxlaw-9795	563	2	113	113	NUM
taxlaw-9795	563	3	see	see	VERB
taxlaw-9795	563	4	andrew	andrew	PROPN
taxlaw-9795	563	5	hayashi	hayashi	PROPN
taxlaw-9795	563	6	,	,	PUNCT
taxlaw-9795	563	7	a	a	DET
taxlaw-9795	563	8	theory	theory	NOUN
taxlaw-9795	563	9	of	of	ADP
taxlaw-9795	563	10	facts	fact	NOUN
taxlaw-9795	563	11	and	and	CCONJ
taxlaw-9795	563	12	circumstances	circumstance	NOUN
taxlaw-9795	563	13	,	,	PUNCT
taxlaw-9795	563	14	69	69	NUM
taxlaw-9795	563	15	ala	ala	NOUN
taxlaw-9795	563	16	.	.	PUNCT
taxlaw-9795	564	1	l.	l.	PROPN
taxlaw-9795	564	2	rev	rev	PROPN
taxlaw-9795	564	3	.	.	PROPN
taxlaw-9795	565	1	289	289	NUM
taxlaw-9795	565	2	(	(	PUNCT
taxlaw-9795	565	3	2017	2017	NUM
taxlaw-9795	565	4	)	)	PUNCT
taxlaw-9795	565	5	.	.	PUNCT
taxlaw-9795	566	1	114	114	NUM
taxlaw-9795	567	1	i	i	PRON
taxlaw-9795	567	2	d.	d.	PROPN
taxlaw-9795	567	3	at	at	ADP
taxlaw-9795	567	4	300	300	NUM
taxlaw-9795	567	5	.	.	PUNCT
taxlaw-9795	567	6	115	115	NUM
taxlaw-9795	567	7	see	see	VERB
taxlaw-9795	567	8	infra	infra	NOUN
taxlaw-9795	567	9	part	part	NOUN
taxlaw-9795	567	10	iv	iv	NUM
taxlaw-9795	567	11	.	.	PUNCT
taxlaw-9795	567	12	116	116	NUM
taxlaw-9795	567	13	see	see	VERB
taxlaw-9795	567	14	raskolnikov	raskolnikov	PROPN
taxlaw-9795	567	15	,	,	PUNCT
taxlaw-9795	567	16	supra	supra	PROPN
taxlaw-9795	567	17	note	note	PROPN
taxlaw-9795	567	18	10	10	NUM
taxlaw-9795	567	19	,	,	PUNCT
taxlaw-9795	567	20	at	at	ADP
taxlaw-9795	567	21	691	691	NUM
taxlaw-9795	567	22	-	-	SYM
taxlaw-9795	567	23	92	92	NUM
taxlaw-9795	567	24	.	.	PUNCT
taxlaw-9795	568	1	117	117	NUM
taxlaw-9795	568	2	i	i	PROPN
taxlaw-9795	568	3	d.	d.	PROPN
taxlaw-9795	568	4	104	104	PROPN
taxlaw-9795	568	5	columbia	columbia	PROPN
taxlaw-9795	568	6	journal	journal	PROPN
taxlaw-9795	568	7	of	of	ADP
taxlaw-9795	568	8	tax	tax	NOUN
taxlaw-9795	568	9	law	law	NOUN
taxlaw-9795	569	1	[	[	X
taxlaw-9795	569	2	vol	vol	NOUN
taxlaw-9795	569	3	:	:	PUNCT
taxlaw-9795	569	4	13:2	13:2	NUM
taxlaw-9795	569	5	regime	regime	NOUN
taxlaw-9795	569	6	might	might	AUX
taxlaw-9795	569	7	be	be	AUX
taxlaw-9795	569	8	obligated	obligate	VERB
taxlaw-9795	569	9	to	to	PART
taxlaw-9795	569	10	disclose	disclose	VERB
taxlaw-9795	569	11	additional	additional	ADJ
taxlaw-9795	569	12	information	information	NOUN
taxlaw-9795	569	13	to	to	ADP
taxlaw-9795	569	14	the	the	DET
taxlaw-9795	569	15	irs	irs	PROPN
taxlaw-9795	569	16	that	that	PRON
taxlaw-9795	569	17	would	would	AUX
taxlaw-9795	569	18	otherwise	otherwise	ADV
taxlaw-9795	569	19	be	be	AUX
taxlaw-9795	569	20	protected	protect	VERB
taxlaw-9795	569	21	by	by	ADP
taxlaw-9795	569	22	tax	tax	NOUN
taxlaw-9795	569	23	preparer	preparer	NOUN
taxlaw-9795	569	24	privilege.118	privilege.118	PROPN
taxlaw-9795	569	25	essentially	essentially	ADV
taxlaw-9795	569	26	,	,	PUNCT
taxlaw-9795	569	27	these	these	DET
taxlaw-9795	569	28	features	feature	NOUN
taxlaw-9795	569	29	of	of	ADP
taxlaw-9795	569	30	the	the	DET
taxlaw-9795	569	31	compliance	compliance	NOUN
taxlaw-9795	569	32	regime	regime	NOUN
taxlaw-9795	569	33	would	would	AUX
taxlaw-9795	569	34	act	act	VERB
taxlaw-9795	569	35	as	as	ADP
taxlaw-9795	569	36	screening	screen	VERB
taxlaw-9795	569	37	mechanisms	mechanism	NOUN
taxlaw-9795	569	38	to	to	PART
taxlaw-9795	569	39	discourage	discourage	VERB
taxlaw-9795	569	40	taxpayers	taxpayer	NOUN
taxlaw-9795	569	41	who	who	PRON
taxlaw-9795	569	42	seek	seek	VERB
taxlaw-9795	569	43	to	to	PART
taxlaw-9795	569	44	game	game	VERB
taxlaw-9795	569	45	the	the	DET
taxlaw-9795	569	46	system	system	NOUN
taxlaw-9795	569	47	from	from	ADP
taxlaw-9795	569	48	opting	opt	VERB
taxlaw-9795	569	49	for	for	ADP
taxlaw-9795	569	50	the	the	DET
taxlaw-9795	569	51	compliance	compliance	NOUN
taxlaw-9795	569	52	regime	regime	NOUN
taxlaw-9795	569	53	.	.	PUNCT
taxlaw-9795	570	1	in	in	ADP
taxlaw-9795	570	2	a	a	DET
taxlaw-9795	570	3	similar	similar	ADJ
taxlaw-9795	570	4	vein	vein	NOUN
taxlaw-9795	570	5	,	,	PUNCT
taxlaw-9795	570	6	protective	protective	ADJ
taxlaw-9795	570	7	tax	tax	NOUN
taxlaw-9795	570	8	elections	election	NOUN
taxlaw-9795	570	9	have	have	VERB
taxlaw-9795	570	10	the	the	DET
taxlaw-9795	570	11	potential	potential	NOUN
taxlaw-9795	570	12	to	to	PART
taxlaw-9795	570	13	act	act	VERB
taxlaw-9795	570	14	as	as	ADP
taxlaw-9795	570	15	screening	screen	VERB
taxlaw-9795	570	16	devices	device	NOUN
taxlaw-9795	570	17	if	if	SCONJ
taxlaw-9795	570	18	,	,	PUNCT
taxlaw-9795	570	19	all	all	DET
taxlaw-9795	570	20	else	else	ADV
taxlaw-9795	570	21	equal	equal	ADJ
taxlaw-9795	570	22	,	,	PUNCT
taxlaw-9795	570	23	taxpayers	taxpayer	NOUN
taxlaw-9795	570	24	are	be	AUX
taxlaw-9795	570	25	more	more	ADV
taxlaw-9795	570	26	inclined	inclined	ADJ
taxlaw-9795	570	27	to	to	PART
taxlaw-9795	570	28	file	file	VERB
taxlaw-9795	570	29	them	they	PRON
taxlaw-9795	570	30	when	when	SCONJ
taxlaw-9795	570	31	they	they	PRON
taxlaw-9795	570	32	have	have	VERB
taxlaw-9795	570	33	legitimate	legitimate	ADJ
taxlaw-9795	570	34	bases	basis	NOUN
taxlaw-9795	570	35	for	for	ADP
taxlaw-9795	570	36	claiming	claim	VERB
taxlaw-9795	570	37	the	the	DET
taxlaw-9795	570	38	tax	tax	NOUN
taxlaw-9795	570	39	outcomes	outcome	NOUN
taxlaw-9795	570	40	they	they	PRON
taxlaw-9795	570	41	intend	intend	VERB
taxlaw-9795	570	42	to	to	PART
taxlaw-9795	570	43	report	report	VERB
taxlaw-9795	570	44	than	than	ADP
taxlaw-9795	570	45	when	when	SCONJ
taxlaw-9795	570	46	their	their	PRON
taxlaw-9795	570	47	intended	intend	VERB
taxlaw-9795	570	48	reporting	reporting	NOUN
taxlaw-9795	570	49	positions	position	NOUN
taxlaw-9795	570	50	stand	stand	VERB
taxlaw-9795	570	51	on	on	ADP
taxlaw-9795	570	52	weaker	weak	ADJ
taxlaw-9795	570	53	ground	ground	NOUN
taxlaw-9795	570	54	.	.	PUNCT
taxlaw-9795	571	1	a	a	DET
taxlaw-9795	571	2	protective	protective	ADJ
taxlaw-9795	571	3	tax	tax	NOUN
taxlaw-9795	571	4	election	election	NOUN
taxlaw-9795	571	5	has	have	VERB
taxlaw-9795	571	6	the	the	DET
taxlaw-9795	571	7	potential	potential	NOUN
taxlaw-9795	571	8	to	to	PART
taxlaw-9795	571	9	attract	attract	VERB
taxlaw-9795	571	10	the	the	DET
taxlaw-9795	571	11	irs	irs	PROPN
taxlaw-9795	571	12	’s	’s	PART
taxlaw-9795	571	13	attention	attention	NOUN
taxlaw-9795	571	14	and	and	CCONJ
taxlaw-9795	571	15	signal	signal	VERB
taxlaw-9795	571	16	to	to	ADP
taxlaw-9795	571	17	the	the	DET
taxlaw-9795	571	18	irs	irs	PROPN
taxlaw-9795	571	19	that	that	SCONJ
taxlaw-9795	571	20	the	the	DET
taxlaw-9795	571	21	taxpayer	taxpayer	NOUN
taxlaw-9795	571	22	believes	believe	VERB
taxlaw-9795	571	23	the	the	DET
taxlaw-9795	571	24	outcome	outcome	NOUN
taxlaw-9795	571	25	the	the	DET
taxlaw-9795	571	26	taxpayer	taxpayer	NOUN
taxlaw-9795	571	27	reports	report	NOUN
taxlaw-9795	571	28	may	may	AUX
taxlaw-9795	571	29	fail	fail	VERB
taxlaw-9795	571	30	(	(	PUNCT
taxlaw-9795	571	31	because	because	SCONJ
taxlaw-9795	571	32	,	,	PUNCT
taxlaw-9795	571	33	if	if	SCONJ
taxlaw-9795	571	34	the	the	DET
taxlaw-9795	571	35	position	position	NOUN
taxlaw-9795	571	36	the	the	DET
taxlaw-9795	571	37	taxpayer	taxpayer	NOUN
taxlaw-9795	571	38	reports	report	NOUN
taxlaw-9795	571	39	does	do	AUX
taxlaw-9795	571	40	not	not	PART
taxlaw-9795	571	41	fail	fail	VERB
taxlaw-9795	571	42	,	,	PUNCT
taxlaw-9795	571	43	then	then	ADV
taxlaw-9795	571	44	the	the	DET
taxlaw-9795	571	45	election	election	NOUN
taxlaw-9795	571	46	is	be	AUX
taxlaw-9795	571	47	not	not	PART
taxlaw-9795	571	48	necessary).119	necessary).119	VERB
taxlaw-9795	571	49	the	the	DET
taxlaw-9795	571	50	extent	extent	NOUN
taxlaw-9795	571	51	to	to	PART
taxlaw-9795	571	52	which	which	PRON
taxlaw-9795	571	53	this	this	PRON
taxlaw-9795	571	54	is	be	AUX
taxlaw-9795	571	55	true	true	ADJ
taxlaw-9795	571	56	may	may	AUX
taxlaw-9795	571	57	vary	vary	VERB
taxlaw-9795	571	58	from	from	ADP
taxlaw-9795	571	59	election	election	NOUN
taxlaw-9795	571	60	to	to	ADP
taxlaw-9795	571	61	election	election	NOUN
taxlaw-9795	571	62	.	.	PUNCT
taxlaw-9795	572	1	some	some	DET
taxlaw-9795	572	2	protective	protective	ADJ
taxlaw-9795	572	3	tax	tax	NOUN
taxlaw-9795	572	4	elections	election	NOUN
taxlaw-9795	572	5	are	be	AUX
taxlaw-9795	572	6	filed	file	VERB
taxlaw-9795	572	7	at	at	ADP
taxlaw-9795	572	8	a	a	DET
taxlaw-9795	572	9	point	point	NOUN
taxlaw-9795	572	10	in	in	ADP
taxlaw-9795	572	11	time	time	NOUN
taxlaw-9795	572	12	when	when	SCONJ
taxlaw-9795	572	13	a	a	DET
taxlaw-9795	572	14	taxpayer	taxpayer	NOUN
taxlaw-9795	572	15	would	would	AUX
taxlaw-9795	572	16	have	have	VERB
taxlaw-9795	572	17	no	no	DET
taxlaw-9795	572	18	concrete	concrete	ADJ
taxlaw-9795	572	19	reason	reason	NOUN
taxlaw-9795	572	20	to	to	PART
taxlaw-9795	572	21	believe	believe	VERB
taxlaw-9795	572	22	that	that	SCONJ
taxlaw-9795	572	23	an	an	DET
taxlaw-9795	572	24	election	election	NOUN
taxlaw-9795	572	25	is	be	AUX
taxlaw-9795	572	26	necessary	necessary	ADJ
taxlaw-9795	572	27	because	because	SCONJ
taxlaw-9795	572	28	the	the	DET
taxlaw-9795	572	29	deadline	deadline	NOUN
taxlaw-9795	572	30	for	for	ADP
taxlaw-9795	572	31	the	the	DET
taxlaw-9795	572	32	election	election	NOUN
taxlaw-9795	572	33	falls	fall	VERB
taxlaw-9795	572	34	early	early	ADV
taxlaw-9795	572	35	in	in	ADP
taxlaw-9795	572	36	the	the	DET
taxlaw-9795	572	37	year	year	NOUN
taxlaw-9795	572	38	and	and	CCONJ
taxlaw-9795	572	39	the	the	DET
taxlaw-9795	572	40	necessity	necessity	NOUN
taxlaw-9795	572	41	of	of	ADP
taxlaw-9795	572	42	the	the	DET
taxlaw-9795	572	43	election	election	NOUN
taxlaw-9795	572	44	depends	depend	VERB
taxlaw-9795	572	45	on	on	ADP
taxlaw-9795	572	46	events	event	NOUN
taxlaw-9795	572	47	that	that	PRON
taxlaw-9795	572	48	happen	happen	VERB
taxlaw-9795	572	49	later	later	ADV
taxlaw-9795	572	50	.	.	PUNCT
taxlaw-9795	573	1	in	in	ADP
taxlaw-9795	573	2	those	those	DET
taxlaw-9795	573	3	instances	instance	NOUN
taxlaw-9795	573	4	,	,	PUNCT
taxlaw-9795	573	5	the	the	DET
taxlaw-9795	573	6	likelihood	likelihood	NOUN
taxlaw-9795	573	7	of	of	ADP
taxlaw-9795	573	8	attracting	attract	VERB
taxlaw-9795	573	9	irs	irs	PROPN
taxlaw-9795	573	10	attention	attention	NOUN
taxlaw-9795	573	11	may	may	AUX
taxlaw-9795	573	12	be	be	AUX
taxlaw-9795	573	13	low.120	low.120	ADJ
taxlaw-9795	573	14	if	if	SCONJ
taxlaw-9795	573	15	the	the	DET
taxlaw-9795	573	16	taxpayer	taxpayer	NOUN
taxlaw-9795	573	17	is	be	AUX
taxlaw-9795	573	18	not	not	PART
taxlaw-9795	573	19	yet	yet	ADV
taxlaw-9795	573	20	in	in	ADP
taxlaw-9795	573	21	a	a	DET
taxlaw-9795	573	22	position	position	NOUN
taxlaw-9795	573	23	to	to	PART
taxlaw-9795	573	24	have	have	VERB
taxlaw-9795	573	25	the	the	DET
taxlaw-9795	573	26	relevant	relevant	ADJ
taxlaw-9795	573	27	information	information	NOUN
taxlaw-9795	573	28	,	,	PUNCT
taxlaw-9795	573	29	the	the	DET
taxlaw-9795	573	30	irs	irs	PROPN
taxlaw-9795	573	31	may	may	AUX
taxlaw-9795	573	32	not	not	PART
taxlaw-9795	573	33	view	view	VERB
taxlaw-9795	573	34	the	the	DET
taxlaw-9795	573	35	protective	protective	ADJ
taxlaw-9795	573	36	tax	tax	NOUN
taxlaw-9795	573	37	election	election	NOUN
taxlaw-9795	573	38	as	as	ADP
taxlaw-9795	573	39	a	a	DET
taxlaw-9795	573	40	signal	signal	NOUN
taxlaw-9795	573	41	of	of	ADP
taxlaw-9795	573	42	relevant	relevant	ADJ
taxlaw-9795	573	43	information	information	NOUN
taxlaw-9795	573	44	but	but	CCONJ
taxlaw-9795	573	45	instead	instead	ADV
taxlaw-9795	573	46	assume	assume	VERB
taxlaw-9795	573	47	that	that	SCONJ
taxlaw-9795	573	48	the	the	DET
taxlaw-9795	573	49	taxpayer	taxpayer	NOUN
taxlaw-9795	573	50	simply	simply	ADV
taxlaw-9795	573	51	files	file	VERB
taxlaw-9795	573	52	it	it	PRON
taxlaw-9795	573	53	out	out	ADP
taxlaw-9795	573	54	of	of	ADP
taxlaw-9795	573	55	an	an	DET
taxlaw-9795	573	56	abundance	abundance	NOUN
taxlaw-9795	573	57	of	of	ADP
taxlaw-9795	573	58	caution	caution	NOUN
taxlaw-9795	573	59	.	.	PUNCT
taxlaw-9795	574	1	by	by	ADP
taxlaw-9795	574	2	contrast	contrast	NOUN
taxlaw-9795	574	3	,	,	PUNCT
taxlaw-9795	574	4	if	if	SCONJ
taxlaw-9795	574	5	the	the	DET
taxlaw-9795	574	6	taxpayer	taxpayer	NOUN
taxlaw-9795	574	7	files	file	VERB
taxlaw-9795	574	8	the	the	DET
taxlaw-9795	574	9	protective	protective	ADJ
taxlaw-9795	574	10	tax	tax	NOUN
taxlaw-9795	574	11	election	election	NOUN
taxlaw-9795	574	12	at	at	ADP
taxlaw-9795	574	13	a	a	DET
taxlaw-9795	574	14	time	time	NOUN
taxlaw-9795	574	15	when	when	SCONJ
taxlaw-9795	574	16	the	the	DET
taxlaw-9795	574	17	taxpayer	taxpayer	NOUN
taxlaw-9795	574	18	generally	generally	ADV
taxlaw-9795	574	19	would	would	AUX
taxlaw-9795	574	20	be	be	AUX
taxlaw-9795	574	21	in	in	ADP
taxlaw-9795	574	22	possession	possession	NOUN
taxlaw-9795	574	23	of	of	ADP
taxlaw-9795	574	24	the	the	DET
taxlaw-9795	574	25	relevant	relevant	ADJ
taxlaw-9795	574	26	information	information	NOUN
taxlaw-9795	574	27	,	,	PUNCT
taxlaw-9795	574	28	it	it	PRON
taxlaw-9795	574	29	might	might	AUX
taxlaw-9795	574	30	attract	attract	VERB
taxlaw-9795	574	31	more	more	ADJ
taxlaw-9795	574	32	irs	irs	PROPN
taxlaw-9795	574	33	scrutiny	scrutiny	NOUN
taxlaw-9795	574	34	.	.	PUNCT
taxlaw-9795	575	1	this	this	PRON
taxlaw-9795	575	2	could	could	AUX
taxlaw-9795	575	3	be	be	AUX
taxlaw-9795	575	4	true	true	ADJ
taxlaw-9795	575	5	in	in	ADP
taxlaw-9795	575	6	the	the	DET
taxlaw-9795	575	7	case	case	NOUN
taxlaw-9795	575	8	of	of	ADP
taxlaw-9795	575	9	an	an	DET
taxlaw-9795	575	10	election	election	NOUN
taxlaw-9795	575	11	like	like	ADP
taxlaw-9795	575	12	the	the	DET
taxlaw-9795	575	13	section	section	NOUN
taxlaw-9795	575	14	1237	1237	NUM
taxlaw-9795	575	15	election	election	NOUN
taxlaw-9795	575	16	that	that	PRON
taxlaw-9795	575	17	is	be	AUX
taxlaw-9795	575	18	filed	file	VERB
taxlaw-9795	575	19	at	at	ADP
taxlaw-9795	575	20	the	the	DET
taxlaw-9795	575	21	end	end	NOUN
taxlaw-9795	575	22	of	of	ADP
taxlaw-9795	575	23	the	the	DET
taxlaw-9795	575	24	year	year	NOUN
taxlaw-9795	575	25	and	and	CCONJ
taxlaw-9795	575	26	relates	relate	VERB
taxlaw-9795	575	27	to	to	ADP
taxlaw-9795	575	28	a	a	DET
taxlaw-9795	575	29	transaction	transaction	NOUN
taxlaw-9795	575	30	(	(	PUNCT
taxlaw-9795	575	31	sale	sale	NOUN
taxlaw-9795	575	32	of	of	ADP
taxlaw-9795	575	33	real	real	ADJ
taxlaw-9795	575	34	estate	estate	NOUN
taxlaw-9795	575	35	)	)	PUNCT
taxlaw-9795	575	36	that	that	PRON
taxlaw-9795	575	37	has	have	AUX
taxlaw-9795	575	38	already	already	ADV
taxlaw-9795	575	39	occurred	occur	VERB
taxlaw-9795	575	40	so	so	SCONJ
taxlaw-9795	575	41	that	that	SCONJ
taxlaw-9795	575	42	the	the	DET
taxlaw-9795	575	43	taxpayer	taxpayer	NOUN
taxlaw-9795	575	44	would	would	AUX
taxlaw-9795	575	45	be	be	AUX
taxlaw-9795	575	46	in	in	ADP
taxlaw-9795	575	47	possession	possession	NOUN
taxlaw-9795	575	48	of	of	ADP
taxlaw-9795	575	49	the	the	DET
taxlaw-9795	575	50	relevant	relevant	ADJ
taxlaw-9795	575	51	information	information	NOUN
taxlaw-9795	575	52	.	.	PUNCT
taxlaw-9795	576	1	the	the	DET
taxlaw-9795	576	2	taxpayer	taxpayer	NOUN
taxlaw-9795	576	3	would	would	AUX
taxlaw-9795	576	4	know	know	VERB
taxlaw-9795	576	5	,	,	PUNCT
taxlaw-9795	576	6	for	for	ADP
taxlaw-9795	576	7	instance	instance	NOUN
taxlaw-9795	576	8	,	,	PUNCT
taxlaw-9795	576	9	whether	whether	SCONJ
taxlaw-9795	576	10	the	the	DET
taxlaw-9795	576	11	taxpayer	taxpayer	NOUN
taxlaw-9795	576	12	had	have	AUX
taxlaw-9795	576	13	engaged	engage	VERB
taxlaw-9795	576	14	in	in	ADP
taxlaw-9795	576	15	extensive	extensive	ADJ
taxlaw-9795	576	16	advertising	advertising	NOUN
taxlaw-9795	576	17	efforts	effort	NOUN
taxlaw-9795	576	18	that	that	PRON
taxlaw-9795	576	19	could	could	AUX
taxlaw-9795	576	20	increase	increase	VERB
taxlaw-9795	576	21	the	the	DET
taxlaw-9795	576	22	risk	risk	NOUN
taxlaw-9795	576	23	that	that	SCONJ
taxlaw-9795	576	24	the	the	DET
taxlaw-9795	576	25	irs	irs	PROPN
taxlaw-9795	576	26	might	might	AUX
taxlaw-9795	576	27	challenge	challenge	VERB
taxlaw-9795	576	28	the	the	DET
taxlaw-9795	576	29	taxpayer	taxpayer	NOUN
taxlaw-9795	576	30	’s	’s	PART
taxlaw-9795	576	31	claim	claim	NOUN
taxlaw-9795	576	32	that	that	SCONJ
taxlaw-9795	576	33	the	the	DET
taxlaw-9795	576	34	land	land	NOUN
taxlaw-9795	576	35	was	be	AUX
taxlaw-9795	576	36	investment	investment	NOUN
taxlaw-9795	576	37	property	property	NOUN
taxlaw-9795	576	38	.	.	PUNCT
taxlaw-9795	577	1	the	the	DET
taxlaw-9795	577	2	ability	ability	NOUN
taxlaw-9795	577	3	of	of	ADP
taxlaw-9795	577	4	a	a	DET
taxlaw-9795	577	5	protective	protective	ADJ
taxlaw-9795	577	6	tax	tax	NOUN
taxlaw-9795	577	7	election	election	NOUN
taxlaw-9795	577	8	to	to	PART
taxlaw-9795	577	9	perform	perform	VERB
taxlaw-9795	577	10	a	a	DET
taxlaw-9795	577	11	screening	screening	NOUN
taxlaw-9795	577	12	function	function	NOUN
taxlaw-9795	577	13	also	also	ADV
taxlaw-9795	577	14	depends	depend	VERB
taxlaw-9795	577	15	on	on	ADP
taxlaw-9795	577	16	what	what	PRON
taxlaw-9795	577	17	taxpayers	taxpayer	NOUN
taxlaw-9795	577	18	must	must	AUX
taxlaw-9795	577	19	do	do	AUX
taxlaw-9795	577	20	to	to	PART
taxlaw-9795	577	21	file	file	VERB
taxlaw-9795	577	22	the	the	DET
taxlaw-9795	577	23	election	election	NOUN
taxlaw-9795	577	24	.	.	PUNCT
taxlaw-9795	578	1	some	some	PRON
taxlaw-9795	578	2	,	,	PUNCT
taxlaw-9795	578	3	but	but	CCONJ
taxlaw-9795	578	4	not	not	PART
taxlaw-9795	578	5	all	all	PRON
taxlaw-9795	578	6	,	,	PUNCT
taxlaw-9795	578	7	protective	protective	ADJ
taxlaw-9795	578	8	tax	tax	NOUN
taxlaw-9795	578	9	elections	election	NOUN
taxlaw-9795	578	10	have	have	AUX
taxlaw-9795	578	11	one	one	NUM
taxlaw-9795	578	12	or	or	CCONJ
taxlaw-9795	578	13	both	both	PRON
taxlaw-9795	578	14	of	of	ADP
taxlaw-9795	578	15	two	two	NUM
taxlaw-9795	578	16	design	design	NOUN
taxlaw-9795	578	17	features	feature	NOUN
taxlaw-9795	578	18	that	that	PRON
taxlaw-9795	578	19	may	may	AUX
taxlaw-9795	578	20	tend	tend	VERB
taxlaw-9795	578	21	to	to	PART
taxlaw-9795	578	22	make	make	VERB
taxlaw-9795	578	23	filing	file	VERB
taxlaw-9795	578	24	them	they	PRON
taxlaw-9795	578	25	more	more	ADV
taxlaw-9795	578	26	costly	costly	ADJ
taxlaw-9795	578	27	for	for	ADP
taxlaw-9795	578	28	taxpayers	taxpayer	NOUN
taxlaw-9795	578	29	with	with	ADP
taxlaw-9795	578	30	weaker	weak	ADJ
taxlaw-9795	578	31	claims.121	claims.121	NOUN
taxlaw-9795	578	32	the	the	DET
taxlaw-9795	578	33	first	first	ADJ
taxlaw-9795	578	34	such	such	ADJ
taxlaw-9795	578	35	feature	feature	NOUN
taxlaw-9795	578	36	is	be	AUX
taxlaw-9795	578	37	that	that	SCONJ
taxlaw-9795	578	38	some	some	DET
taxlaw-9795	578	39	protective	protective	ADJ
taxlaw-9795	578	40	tax	tax	NOUN
taxlaw-9795	578	41	elections	election	NOUN
taxlaw-9795	578	42	trigger	trigger	VERB
taxlaw-9795	578	43	an	an	DET
taxlaw-9795	578	44	extended	extended	ADJ
taxlaw-9795	578	45	statute	statute	NOUN
taxlaw-9795	578	46	of	of	ADP
taxlaw-9795	578	47	limitations.122	limitations.122	PROPN
taxlaw-9795	578	48	giving	give	VERB
taxlaw-9795	578	49	118	118	NUM
taxlaw-9795	579	1	i	i	PROPN
taxlaw-9795	579	2	d.	d.	PROPN
taxlaw-9795	579	3	119	119	NUM
taxlaw-9795	579	4	the	the	DET
taxlaw-9795	579	5	possibility	possibility	NOUN
taxlaw-9795	579	6	that	that	SCONJ
taxlaw-9795	579	7	a	a	DET
taxlaw-9795	579	8	protective	protective	ADJ
taxlaw-9795	579	9	tax	tax	NOUN
taxlaw-9795	579	10	election	election	NOUN
taxlaw-9795	579	11	could	could	AUX
taxlaw-9795	579	12	attract	attract	VERB
taxlaw-9795	579	13	irs	irs	PROPN
taxlaw-9795	579	14	scrutiny	scrutiny	NOUN
taxlaw-9795	579	15	is	be	AUX
taxlaw-9795	579	16	frequently	frequently	ADV
taxlaw-9795	579	17	mentioned	mention	VERB
taxlaw-9795	579	18	by	by	ADP
taxlaw-9795	579	19	commentators	commentator	NOUN
taxlaw-9795	579	20	as	as	ADP
taxlaw-9795	579	21	a	a	DET
taxlaw-9795	579	22	downside	downside	NOUN
taxlaw-9795	579	23	for	for	ADP
taxlaw-9795	579	24	taxpayers	taxpayer	NOUN
taxlaw-9795	579	25	of	of	ADP
taxlaw-9795	579	26	making	make	VERB
taxlaw-9795	579	27	the	the	DET
taxlaw-9795	579	28	election	election	NOUN
taxlaw-9795	579	29	.	.	PUNCT
taxlaw-9795	580	1	see	see	VERB
taxlaw-9795	580	2	,	,	PUNCT
taxlaw-9795	580	3	e.g.	e.g.	ADV
taxlaw-9795	580	4	,	,	PUNCT
taxlaw-9795	580	5	eustice	eustice	NOUN
taxlaw-9795	580	6	,	,	PUNCT
taxlaw-9795	580	7	kuntz	kuntz	PROPN
taxlaw-9795	580	8	&	&	CCONJ
taxlaw-9795	580	9	bogdanski	bogdanski	PROPN
taxlaw-9795	580	10	,	,	PUNCT
taxlaw-9795	580	11	federal	federal	ADJ
taxlaw-9795	580	12	income	income	NOUN
taxlaw-9795	580	13	taxation	taxation	NOUN
taxlaw-9795	580	14	of	of	ADP
taxlaw-9795	580	15	s	s	NOUN
taxlaw-9795	580	16	corporations	corporation	NOUN
taxlaw-9795	580	17	,	,	PUNCT
taxlaw-9795	580	18	at	at	ADP
taxlaw-9795	580	19	¶4.01	¶4.01	ADJ
taxlaw-9795	580	20	at	at	ADP
taxlaw-9795	580	21	footnote	footnote	NOUN
taxlaw-9795	580	22	9	9	NUM
taxlaw-9795	580	23	(	(	PUNCT
taxlaw-9795	580	24	november	november	PROPN
taxlaw-9795	580	25	2020	2020	NUM
taxlaw-9795	580	26	)	)	PUNCT
taxlaw-9795	580	27	120	120	NUM
taxlaw-9795	580	28	the	the	DET
taxlaw-9795	580	29	protective	protective	ADJ
taxlaw-9795	580	30	trs	trs	PROPN
taxlaw-9795	580	31	may	may	AUX
taxlaw-9795	580	32	provide	provide	VERB
taxlaw-9795	580	33	an	an	DET
taxlaw-9795	580	34	example	example	NOUN
taxlaw-9795	580	35	.	.	PUNCT
taxlaw-9795	581	1	see	see	VERB
taxlaw-9795	581	2	infra	infra	NOUN
taxlaw-9795	581	3	text	text	NOUN
taxlaw-9795	581	4	accompanying	accompany	VERB
taxlaw-9795	581	5	note	note	NOUN
taxlaw-9795	581	6	136	136	NUM
taxlaw-9795	581	7	.	.	PUNCT
taxlaw-9795	581	8	121	121	NUM
taxlaw-9795	581	9	in	in	ADP
taxlaw-9795	581	10	a	a	DET
taxlaw-9795	581	11	similar	similar	ADJ
taxlaw-9795	581	12	vein	vein	NOUN
taxlaw-9795	581	13	,	,	PUNCT
taxlaw-9795	581	14	professor	professor	NOUN
taxlaw-9795	581	15	logue	logue	NOUN
taxlaw-9795	581	16	has	have	AUX
taxlaw-9795	581	17	argued	argue	VERB
taxlaw-9795	581	18	that	that	SCONJ
taxlaw-9795	581	19	requiring	require	VERB
taxlaw-9795	581	20	taxpayers	taxpayer	NOUN
taxlaw-9795	581	21	to	to	PART
taxlaw-9795	581	22	disclose	disclose	VERB
taxlaw-9795	581	23	the	the	DET
taxlaw-9795	581	24	fact	fact	NOUN
taxlaw-9795	581	25	that	that	SCONJ
taxlaw-9795	581	26	they	they	PRON
taxlaw-9795	581	27	have	have	AUX
taxlaw-9795	581	28	obtained	obtain	VERB
taxlaw-9795	581	29	tax	tax	NOUN
taxlaw-9795	581	30	indemnity	indemnity	NOUN
taxlaw-9795	581	31	insurance	insurance	NOUN
taxlaw-9795	581	32	might	might	AUX
taxlaw-9795	581	33	deter	deter	VERB
taxlaw-9795	581	34	taxpayers	taxpayer	NOUN
taxlaw-9795	581	35	from	from	ADP
taxlaw-9795	581	36	obtaining	obtain	VERB
taxlaw-9795	581	37	tax	tax	NOUN
taxlaw-9795	581	38	indemnity	indemnity	NOUN
taxlaw-9795	581	39	insurance	insurance	NOUN
taxlaw-9795	581	40	for	for	ADP
taxlaw-9795	581	41	particularly	particularly	ADV
taxlaw-9795	581	42	aggressive	aggressive	ADJ
taxlaw-9795	581	43	tax	tax	NOUN
taxlaw-9795	581	44	positions	position	NOUN
taxlaw-9795	581	45	.	.	PUNCT
taxlaw-9795	582	1	see	see	VERB
taxlaw-9795	582	2	logue	logue	PROPN
taxlaw-9795	582	3	,	,	PUNCT
taxlaw-9795	582	4	supra	supra	PROPN
taxlaw-9795	582	5	note	note	NOUN
taxlaw-9795	582	6	22	22	NUM
taxlaw-9795	582	7	at	at	ADP
taxlaw-9795	582	8	402	402	NUM
taxlaw-9795	582	9	.	.	NOUN
taxlaw-9795	582	10	122	122	NUM
taxlaw-9795	583	1	this	this	PRON
taxlaw-9795	583	2	is	be	AUX
taxlaw-9795	583	3	true	true	ADJ
taxlaw-9795	583	4	in	in	ADP
taxlaw-9795	583	5	the	the	DET
taxlaw-9795	583	6	case	case	NOUN
taxlaw-9795	583	7	of	of	ADP
taxlaw-9795	583	8	the	the	DET
taxlaw-9795	583	9	protective	protective	ADJ
taxlaw-9795	583	10	qef	qef	PROPN
taxlaw-9795	583	11	election	election	NOUN
taxlaw-9795	583	12	.	.	PUNCT
taxlaw-9795	584	1	see	see	VERB
taxlaw-9795	584	2	supra	supra	PROPN
taxlaw-9795	584	3	note	note	PROPN
taxlaw-9795	584	4	62	62	NUM
taxlaw-9795	584	5	and	and	CCONJ
taxlaw-9795	584	6	accompanying	accompany	VERB
taxlaw-9795	584	7	text	text	NOUN
taxlaw-9795	584	8	.	.	PUNCT
taxlaw-9795	585	1	it	it	PRON
taxlaw-9795	585	2	was	be	AUX
taxlaw-9795	585	3	also	also	ADV
taxlaw-9795	585	4	true	true	ADJ
taxlaw-9795	585	5	in	in	ADP
taxlaw-9795	585	6	the	the	DET
taxlaw-9795	585	7	case	case	NOUN
taxlaw-9795	585	8	of	of	ADP
taxlaw-9795	585	9	a	a	DET
taxlaw-9795	585	10	protective	protective	ADJ
taxlaw-9795	585	11	section	section	NOUN
taxlaw-9795	585	12	108(i	108(i	PROPN
taxlaw-9795	585	13	)	)	PUNCT
taxlaw-9795	585	14	election	election	NOUN
taxlaw-9795	585	15	.	.	PUNCT
taxlaw-9795	586	1	see	see	VERB
taxlaw-9795	586	2	supra	supra	PROPN
taxlaw-9795	586	3	note	note	PROPN
taxlaw-9795	586	4	25	25	NUM
taxlaw-9795	586	5	.	.	PUNCT
taxlaw-9795	587	1	it	it	PRON
taxlaw-9795	587	2	is	be	AUX
taxlaw-9795	587	3	likely	likely	ADJ
taxlaw-9795	587	4	that	that	SCONJ
taxlaw-9795	587	5	the	the	DET
taxlaw-9795	587	6	reason	reason	NOUN
taxlaw-9795	587	7	for	for	ADP
taxlaw-9795	587	8	requiring	require	VERB
taxlaw-9795	587	9	the	the	DET
taxlaw-9795	587	10	extended	extended	ADJ
taxlaw-9795	587	11	statute	statute	NOUN
taxlaw-9795	587	12	of	of	ADP
taxlaw-9795	587	13	limitations	limitation	NOUN
taxlaw-9795	587	14	in	in	ADP
taxlaw-9795	587	15	these	these	DET
taxlaw-9795	587	16	examples	example	NOUN
taxlaw-9795	587	17	is	be	AUX
taxlaw-9795	587	18	to	to	PART
taxlaw-9795	587	19	give	give	VERB
taxlaw-9795	587	20	the	the	DET
taxlaw-9795	587	21	irs	irs	PROPN
taxlaw-9795	587	22	a	a	DET
taxlaw-9795	587	23	fair	fair	ADJ
taxlaw-9795	587	24	chance	chance	NOUN
taxlaw-9795	587	25	to	to	PART
taxlaw-9795	587	26	evaluate	evaluate	VERB
taxlaw-9795	587	27	new	new	ADJ
taxlaw-9795	587	28	tax	tax	NOUN
taxlaw-9795	587	29	consequences	consequence	NOUN
taxlaw-9795	587	30	being	be	AUX
taxlaw-9795	587	31	claimed	claim	VERB
taxlaw-9795	587	32	retroactively	retroactively	ADV
taxlaw-9795	587	33	for	for	ADP
taxlaw-9795	587	34	years	year	NOUN
taxlaw-9795	587	35	that	that	PRON
taxlaw-9795	587	36	might	might	AUX
taxlaw-9795	587	37	be	be	AUX
taxlaw-9795	587	38	getting	get	VERB
taxlaw-9795	587	39	close	close	ADJ
taxlaw-9795	587	40	to	to	PART
taxlaw-9795	587	41	beyond	beyond	ADP
taxlaw-9795	587	42	the	the	DET
taxlaw-9795	587	43	statute	statute	NOUN
taxlaw-9795	587	44	of	of	ADP
taxlaw-9795	587	45	limitations	limitation	NOUN
taxlaw-9795	587	46	.	.	PUNCT
taxlaw-9795	588	1	thus	thus	ADV
taxlaw-9795	588	2	,	,	PUNCT
taxlaw-9795	588	3	the	the	DET
taxlaw-9795	588	4	extension	extension	NOUN
taxlaw-9795	588	5	of	of	ADP
taxlaw-9795	588	6	the	the	DET
taxlaw-9795	588	7	statute	statute	NOUN
taxlaw-9795	588	8	of	of	ADP
taxlaw-9795	588	9	limitations	limitation	NOUN
taxlaw-9795	588	10	may	may	AUX
taxlaw-9795	588	11	not	not	PART
taxlaw-9795	588	12	be	be	AUX
taxlaw-9795	588	13	designed	design	VERB
taxlaw-9795	588	14	with	with	ADP
taxlaw-9795	588	15	the	the	DET
taxlaw-9795	588	16	potential	potential	ADJ
taxlaw-9795	588	17	screening	screening	NOUN
taxlaw-9795	588	18	benefit	benefit	NOUN
taxlaw-9795	588	19	in	in	ADP
taxlaw-9795	588	20	mind	mind	NOUN
taxlaw-9795	588	21	.	.	PUNCT
taxlaw-9795	589	1	nonetheless	nonetheless	ADV
taxlaw-9795	589	2	,	,	PUNCT
taxlaw-9795	589	3	it	it	PRON
taxlaw-9795	589	4	could	could	AUX
taxlaw-9795	589	5	serve	serve	VERB
taxlaw-9795	589	6	that	that	DET
taxlaw-9795	589	7	function	function	NOUN
taxlaw-9795	589	8	.	.	PUNCT
taxlaw-9795	590	1	2022	2022	NUM
taxlaw-9795	590	2	]	]	PUNCT
taxlaw-9795	590	3	protective	protective	ADJ
taxlaw-9795	590	4	tax	tax	NOUN
taxlaw-9795	590	5	elections	election	NOUN
taxlaw-9795	590	6	105	105	NUM
taxlaw-9795	590	7	the	the	DET
taxlaw-9795	590	8	irs	irs	PROPN
taxlaw-9795	590	9	more	more	ADJ
taxlaw-9795	590	10	time	time	NOUN
taxlaw-9795	590	11	to	to	PART
taxlaw-9795	590	12	examine	examine	VERB
taxlaw-9795	590	13	the	the	DET
taxlaw-9795	590	14	results	result	NOUN
taxlaw-9795	590	15	claimed	claim	VERB
taxlaw-9795	590	16	by	by	ADP
taxlaw-9795	590	17	the	the	DET
taxlaw-9795	590	18	taxpayer	taxpayer	NOUN
taxlaw-9795	590	19	is	be	AUX
taxlaw-9795	590	20	presumably	presumably	ADV
taxlaw-9795	590	21	a	a	DET
taxlaw-9795	590	22	less	less	ADV
taxlaw-9795	590	23	desirable	desirable	ADJ
taxlaw-9795	590	24	prospect	prospect	NOUN
taxlaw-9795	590	25	for	for	ADP
taxlaw-9795	590	26	a	a	DET
taxlaw-9795	590	27	taxpayer	taxpayer	NOUN
taxlaw-9795	590	28	who	who	PRON
taxlaw-9795	590	29	has	have	AUX
taxlaw-9795	590	30	taken	take	VERB
taxlaw-9795	590	31	a	a	DET
taxlaw-9795	590	32	position	position	NOUN
taxlaw-9795	590	33	that	that	PRON
taxlaw-9795	590	34	is	be	AUX
taxlaw-9795	590	35	more	more	ADV
taxlaw-9795	590	36	vulnerable	vulnerable	ADJ
taxlaw-9795	590	37	to	to	ADP
taxlaw-9795	590	38	irs	irs	PROPN
taxlaw-9795	590	39	challenge	challenge	NOUN
taxlaw-9795	590	40	.	.	PUNCT
taxlaw-9795	591	1	the	the	DET
taxlaw-9795	591	2	second	second	ADJ
taxlaw-9795	591	3	such	such	ADJ
taxlaw-9795	591	4	feature	feature	NOUN
taxlaw-9795	591	5	is	be	AUX
taxlaw-9795	591	6	that	that	SCONJ
taxlaw-9795	591	7	,	,	PUNCT
taxlaw-9795	591	8	in	in	ADP
taxlaw-9795	591	9	some	some	DET
taxlaw-9795	591	10	contexts	contexts	NOUN
taxlaw-9795	591	11	,	,	PUNCT
taxlaw-9795	591	12	taxpayers	taxpayer	NOUN
taxlaw-9795	591	13	are	be	AUX
taxlaw-9795	591	14	required	require	VERB
taxlaw-9795	591	15	to	to	PART
taxlaw-9795	591	16	include	include	VERB
taxlaw-9795	591	17	with	with	ADP
taxlaw-9795	591	18	the	the	DET
taxlaw-9795	591	19	protective	protective	ADJ
taxlaw-9795	591	20	tax	tax	NOUN
taxlaw-9795	591	21	election	election	NOUN
taxlaw-9795	591	22	a	a	DET
taxlaw-9795	591	23	statement	statement	NOUN
taxlaw-9795	591	24	justifying	justify	VERB
taxlaw-9795	591	25	the	the	DET
taxlaw-9795	591	26	taxpayer	taxpayer	NOUN
taxlaw-9795	591	27	’s	’s	PART
taxlaw-9795	591	28	reporting	reporting	NOUN
taxlaw-9795	591	29	position.123	position.123	VERB
taxlaw-9795	591	30	this	this	DET
taxlaw-9795	591	31	feature	feature	NOUN
taxlaw-9795	591	32	would	would	AUX
taxlaw-9795	591	33	make	make	VERB
taxlaw-9795	591	34	the	the	DET
taxlaw-9795	591	35	protective	protective	ADJ
taxlaw-9795	591	36	tax	tax	NOUN
taxlaw-9795	591	37	election	election	NOUN
taxlaw-9795	591	38	a	a	DET
taxlaw-9795	591	39	better	well	ADV
taxlaw-9795	591	40	screening	screen	VERB
taxlaw-9795	591	41	device	device	NOUN
taxlaw-9795	591	42	because	because	SCONJ
taxlaw-9795	591	43	taxpayers	taxpayer	NOUN
taxlaw-9795	591	44	with	with	ADP
taxlaw-9795	591	45	weak	weak	ADJ
taxlaw-9795	591	46	positions	position	NOUN
taxlaw-9795	591	47	will	will	AUX
taxlaw-9795	591	48	be	be	AUX
taxlaw-9795	591	49	resistant	resistant	ADJ
taxlaw-9795	591	50	to	to	ADP
taxlaw-9795	591	51	the	the	DET
taxlaw-9795	591	52	idea	idea	NOUN
taxlaw-9795	591	53	of	of	ADP
taxlaw-9795	591	54	providing	provide	VERB
taxlaw-9795	591	55	the	the	DET
taxlaw-9795	591	56	irs	irs	PROPN
taxlaw-9795	591	57	with	with	ADP
taxlaw-9795	591	58	any	any	DET
taxlaw-9795	591	59	more	more	ADJ
taxlaw-9795	591	60	information	information	NOUN
taxlaw-9795	591	61	than	than	ADP
taxlaw-9795	591	62	necessary	necessary	ADJ
taxlaw-9795	591	63	.	.	PUNCT
taxlaw-9795	592	1	this	this	DET
taxlaw-9795	592	2	feature	feature	NOUN
taxlaw-9795	592	3	would	would	AUX
taxlaw-9795	592	4	also	also	ADV
taxlaw-9795	592	5	provide	provide	VERB
taxlaw-9795	592	6	the	the	DET
taxlaw-9795	592	7	irs	irs	PROPN
taxlaw-9795	592	8	with	with	ADP
taxlaw-9795	592	9	useful	useful	ADJ
taxlaw-9795	592	10	information	information	NOUN
taxlaw-9795	592	11	to	to	PART
taxlaw-9795	592	12	decide	decide	VERB
taxlaw-9795	592	13	which	which	PRON
taxlaw-9795	592	14	,	,	PUNCT
taxlaw-9795	592	15	if	if	SCONJ
taxlaw-9795	592	16	any	any	PRON
taxlaw-9795	592	17	,	,	PUNCT
taxlaw-9795	592	18	of	of	ADP
taxlaw-9795	592	19	the	the	DET
taxlaw-9795	592	20	taxpayers	taxpayer	NOUN
taxlaw-9795	592	21	who	who	PRON
taxlaw-9795	592	22	do	do	AUX
taxlaw-9795	592	23	file	file	VERB
taxlaw-9795	592	24	protective	protective	ADJ
taxlaw-9795	592	25	tax	tax	NOUN
taxlaw-9795	592	26	elections	election	NOUN
taxlaw-9795	592	27	ought	ought	AUX
taxlaw-9795	592	28	to	to	PART
taxlaw-9795	592	29	be	be	AUX
taxlaw-9795	592	30	subject	subject	ADJ
taxlaw-9795	592	31	to	to	ADP
taxlaw-9795	592	32	closer	close	ADJ
taxlaw-9795	592	33	examination.124	examination.124	NOUN
taxlaw-9795	592	34	one	one	NUM
taxlaw-9795	592	35	way	way	NOUN
taxlaw-9795	592	36	to	to	PART
taxlaw-9795	592	37	conceptualize	conceptualize	VERB
taxlaw-9795	592	38	the	the	DET
taxlaw-9795	592	39	potential	potential	NOUN
taxlaw-9795	592	40	for	for	ADP
taxlaw-9795	592	41	a	a	DET
taxlaw-9795	592	42	protective	protective	ADJ
taxlaw-9795	592	43	tax	tax	NOUN
taxlaw-9795	592	44	election	election	NOUN
taxlaw-9795	592	45	to	to	PART
taxlaw-9795	592	46	perform	perform	VERB
taxlaw-9795	592	47	a	a	DET
taxlaw-9795	592	48	screening	screening	NOUN
taxlaw-9795	592	49	function	function	NOUN
taxlaw-9795	592	50	is	be	AUX
taxlaw-9795	592	51	to	to	PART
taxlaw-9795	592	52	consider	consider	VERB
taxlaw-9795	592	53	how	how	SCONJ
taxlaw-9795	592	54	filing	file	VERB
taxlaw-9795	592	55	an	an	DET
taxlaw-9795	592	56	election	election	NOUN
taxlaw-9795	592	57	affects	affect	VERB
taxlaw-9795	592	58	the	the	DET
taxlaw-9795	592	59	odds	odd	NOUN
taxlaw-9795	592	60	that	that	SCONJ
taxlaw-9795	592	61	a	a	DET
taxlaw-9795	592	62	taxpayer	taxpayer	NOUN
taxlaw-9795	592	63	will	will	AUX
taxlaw-9795	592	64	be	be	AUX
taxlaw-9795	592	65	audited	audit	VERB
taxlaw-9795	592	66	and	and	CCONJ
taxlaw-9795	592	67	the	the	DET
taxlaw-9795	592	68	odds	odd	NOUN
taxlaw-9795	592	69	that	that	SCONJ
taxlaw-9795	592	70	the	the	DET
taxlaw-9795	592	71	irs	irs	PROPN
taxlaw-9795	592	72	,	,	PUNCT
taxlaw-9795	592	73	upon	upon	SCONJ
taxlaw-9795	592	74	audit	audit	NOUN
taxlaw-9795	592	75	,	,	PUNCT
taxlaw-9795	592	76	will	will	AUX
taxlaw-9795	592	77	detect	detect	VERB
taxlaw-9795	592	78	that	that	SCONJ
taxlaw-9795	592	79	something	something	PRON
taxlaw-9795	592	80	about	about	ADP
taxlaw-9795	592	81	the	the	DET
taxlaw-9795	592	82	taxpayer	taxpayer	NOUN
taxlaw-9795	592	83	’s	’s	PART
taxlaw-9795	592	84	claimed	claim	VERB
taxlaw-9795	592	85	tax	tax	NOUN
taxlaw-9795	592	86	position	position	NOUN
taxlaw-9795	592	87	is	be	AUX
taxlaw-9795	592	88	amiss	amiss	ADJ
taxlaw-9795	592	89	.	.	PUNCT
taxlaw-9795	593	1	assume	assume	VERB
taxlaw-9795	593	2	that	that	SCONJ
taxlaw-9795	593	3	,	,	PUNCT
taxlaw-9795	593	4	when	when	SCONJ
taxlaw-9795	593	5	filing	file	VERB
taxlaw-9795	593	6	an	an	DET
taxlaw-9795	593	7	election	election	NOUN
taxlaw-9795	593	8	,	,	PUNCT
taxlaw-9795	593	9	the	the	DET
taxlaw-9795	593	10	taxpayer	taxpayer	NOUN
taxlaw-9795	593	11	must	must	AUX
taxlaw-9795	593	12	agree	agree	VERB
taxlaw-9795	593	13	to	to	ADP
taxlaw-9795	593	14	an	an	DET
taxlaw-9795	593	15	extended	extended	ADJ
taxlaw-9795	593	16	statute	statute	NOUN
taxlaw-9795	593	17	of	of	ADP
taxlaw-9795	593	18	limitations	limitation	NOUN
taxlaw-9795	593	19	and	and	CCONJ
taxlaw-9795	593	20	must	must	AUX
taxlaw-9795	593	21	submit	submit	VERB
taxlaw-9795	593	22	a	a	DET
taxlaw-9795	593	23	statement	statement	NOUN
taxlaw-9795	593	24	justifying	justify	VERB
taxlaw-9795	593	25	the	the	DET
taxlaw-9795	593	26	taxpayer	taxpayer	NOUN
taxlaw-9795	593	27	’s	’s	PART
taxlaw-9795	593	28	reporting	reporting	NOUN
taxlaw-9795	593	29	position	position	NOUN
taxlaw-9795	593	30	.	.	PUNCT
taxlaw-9795	594	1	these	these	DET
taxlaw-9795	594	2	requirements	requirement	NOUN
taxlaw-9795	594	3	will	will	AUX
taxlaw-9795	594	4	allow	allow	VERB
taxlaw-9795	594	5	the	the	DET
taxlaw-9795	594	6	irs	irs	PROPN
taxlaw-9795	594	7	to	to	PART
taxlaw-9795	594	8	be	be	AUX
taxlaw-9795	594	9	savvier	savvy	ADJ
taxlaw-9795	594	10	about	about	ADP
taxlaw-9795	594	11	which	which	DET
taxlaw-9795	594	12	taxpayers	taxpayer	NOUN
taxlaw-9795	594	13	it	it	PRON
taxlaw-9795	594	14	audits	audits	VERB
taxlaw-9795	594	15	from	from	ADP
taxlaw-9795	594	16	the	the	DET
taxlaw-9795	594	17	group	group	NOUN
taxlaw-9795	594	18	of	of	ADP
taxlaw-9795	594	19	taxpayers	taxpayer	NOUN
taxlaw-9795	594	20	who	who	PRON
taxlaw-9795	594	21	have	have	AUX
taxlaw-9795	594	22	filed	file	VERB
taxlaw-9795	594	23	elections	election	NOUN
taxlaw-9795	594	24	and	and	CCONJ
taxlaw-9795	594	25	also	also	ADV
taxlaw-9795	594	26	about	about	ADP
taxlaw-9795	594	27	which	which	DET
taxlaw-9795	594	28	issues	issue	NOUN
taxlaw-9795	594	29	to	to	PART
taxlaw-9795	594	30	examine	examine	VERB
taxlaw-9795	594	31	when	when	SCONJ
taxlaw-9795	594	32	it	it	PRON
taxlaw-9795	594	33	does	do	AUX
taxlaw-9795	594	34	decide	decide	VERB
taxlaw-9795	594	35	to	to	PART
taxlaw-9795	594	36	audit	audit	VERB
taxlaw-9795	594	37	a	a	DET
taxlaw-9795	594	38	taxpayer	taxpayer	NOUN
taxlaw-9795	594	39	from	from	ADP
taxlaw-9795	594	40	that	that	DET
taxlaw-9795	594	41	group	group	NOUN
taxlaw-9795	594	42	.	.	PUNCT
taxlaw-9795	595	1	by	by	ADP
taxlaw-9795	595	2	contrast	contrast	NOUN
taxlaw-9795	595	3	,	,	PUNCT
taxlaw-9795	595	4	decisions	decision	NOUN
taxlaw-9795	595	5	about	about	ADP
taxlaw-9795	595	6	which	which	PRON
taxlaw-9795	595	7	taxpayers	taxpayer	NOUN
taxlaw-9795	595	8	to	to	PART
taxlaw-9795	595	9	audit	audit	VERB
taxlaw-9795	595	10	and	and	CCONJ
taxlaw-9795	595	11	which	which	DET
taxlaw-9795	595	12	issues	issue	NOUN
taxlaw-9795	595	13	to	to	PART
taxlaw-9795	595	14	examine	examine	VERB
taxlaw-9795	595	15	in	in	ADP
taxlaw-9795	595	16	the	the	DET
taxlaw-9795	595	17	case	case	NOUN
taxlaw-9795	595	18	of	of	ADP
taxlaw-9795	595	19	taxpayers	taxpayer	NOUN
taxlaw-9795	595	20	who	who	PRON
taxlaw-9795	595	21	have	have	AUX
taxlaw-9795	595	22	not	not	PART
taxlaw-9795	595	23	filed	file	VERB
taxlaw-9795	595	24	an	an	DET
taxlaw-9795	595	25	election	election	NOUN
taxlaw-9795	595	26	with	with	ADP
taxlaw-9795	595	27	the	the	DET
taxlaw-9795	595	28	associated	associated	ADJ
taxlaw-9795	595	29	disclosures	disclosure	NOUN
taxlaw-9795	595	30	will	will	AUX
taxlaw-9795	595	31	be	be	AUX
taxlaw-9795	595	32	,	,	PUNCT
taxlaw-9795	595	33	comparatively	comparatively	ADV
taxlaw-9795	595	34	,	,	PUNCT
taxlaw-9795	595	35	more	more	ADV
taxlaw-9795	595	36	random	random	ADJ
taxlaw-9795	595	37	.	.	PUNCT
taxlaw-9795	596	1	as	as	ADP
taxlaw-9795	596	2	a	a	DET
taxlaw-9795	596	3	result	result	NOUN
taxlaw-9795	596	4	,	,	PUNCT
taxlaw-9795	596	5	assuming	assume	VERB
taxlaw-9795	596	6	the	the	DET
taxlaw-9795	596	7	irs	irs	PROPN
taxlaw-9795	596	8	audits	audits	NOUN
taxlaw-9795	596	9	roughly	roughly	ADV
taxlaw-9795	596	10	the	the	DET
taxlaw-9795	596	11	same	same	ADJ
taxlaw-9795	596	12	percentage	percentage	NOUN
taxlaw-9795	596	13	of	of	ADP
taxlaw-9795	596	14	taxpayers	taxpayer	NOUN
taxlaw-9795	596	15	from	from	ADP
taxlaw-9795	596	16	the	the	DET
taxlaw-9795	596	17	group	group	NOUN
taxlaw-9795	596	18	that	that	PRON
taxlaw-9795	596	19	files	file	VERB
taxlaw-9795	596	20	the	the	DET
taxlaw-9795	596	21	election	election	NOUN
taxlaw-9795	596	22	as	as	ADP
taxlaw-9795	596	23	from	from	ADP
taxlaw-9795	596	24	the	the	DET
taxlaw-9795	596	25	group	group	NOUN
taxlaw-9795	596	26	that	that	PRON
taxlaw-9795	596	27	does	do	AUX
taxlaw-9795	596	28	not	not	PART
taxlaw-9795	596	29	file	file	VERB
taxlaw-9795	596	30	the	the	DET
taxlaw-9795	596	31	election	election	NOUN
taxlaw-9795	596	32	,	,	PUNCT
taxlaw-9795	596	33	taxpayers	taxpayer	NOUN
taxlaw-9795	596	34	taking	take	VERB
taxlaw-9795	596	35	weak	weak	ADJ
taxlaw-9795	596	36	reporting	reporting	NOUN
taxlaw-9795	596	37	positions	position	NOUN
taxlaw-9795	596	38	may	may	AUX
taxlaw-9795	596	39	find	find	VERB
taxlaw-9795	596	40	filing	file	VERB
taxlaw-9795	596	41	particularly	particularly	ADV
taxlaw-9795	596	42	costly	costly	ADJ
taxlaw-9795	596	43	.	.	PUNCT
taxlaw-9795	597	1	they	they	PRON
taxlaw-9795	597	2	may	may	AUX
taxlaw-9795	597	3	fare	fare	VERB
taxlaw-9795	597	4	better	well	ADV
taxlaw-9795	597	5	if	if	SCONJ
taxlaw-9795	597	6	they	they	PRON
taxlaw-9795	597	7	attempt	attempt	VERB
taxlaw-9795	597	8	to	to	PART
taxlaw-9795	597	9	hide	hide	VERB
taxlaw-9795	597	10	out	out	ADP
taxlaw-9795	597	11	in	in	ADP
taxlaw-9795	597	12	the	the	DET
taxlaw-9795	597	13	pool	pool	NOUN
taxlaw-9795	597	14	of	of	ADP
taxlaw-9795	597	15	taxpayers	taxpayer	NOUN
taxlaw-9795	597	16	where	where	SCONJ
taxlaw-9795	597	17	decisions	decision	NOUN
taxlaw-9795	597	18	about	about	ADP
taxlaw-9795	597	19	which	which	PRON
taxlaw-9795	597	20	taxpayers	taxpayer	NOUN
taxlaw-9795	597	21	to	to	PART
taxlaw-9795	597	22	audit	audit	VERB
taxlaw-9795	597	23	and	and	CCONJ
taxlaw-9795	597	24	which	which	DET
taxlaw-9795	597	25	issues	issue	NOUN
taxlaw-9795	597	26	to	to	PART
taxlaw-9795	597	27	examine	examine	VERB
taxlaw-9795	597	28	are	be	AUX
taxlaw-9795	597	29	less	less	ADV
taxlaw-9795	597	30	calculated	calculated	ADJ
taxlaw-9795	597	31	and	and	CCONJ
taxlaw-9795	597	32	,	,	PUNCT
taxlaw-9795	597	33	thus	thus	ADV
taxlaw-9795	597	34	,	,	PUNCT
taxlaw-9795	597	35	less	less	ADV
taxlaw-9795	597	36	likely	likely	ADJ
taxlaw-9795	597	37	to	to	PART
taxlaw-9795	597	38	be	be	AUX
taxlaw-9795	597	39	driven	drive	VERB
taxlaw-9795	597	40	by	by	ADP
taxlaw-9795	597	41	the	the	DET
taxlaw-9795	597	42	fact	fact	NOUN
taxlaw-9795	597	43	that	that	SCONJ
taxlaw-9795	597	44	the	the	DET
taxlaw-9795	597	45	taxpayer	taxpayer	NOUN
taxlaw-9795	597	46	’s	’s	PART
taxlaw-9795	597	47	claimed	claim	VERB
taxlaw-9795	597	48	tax	tax	NOUN
taxlaw-9795	597	49	position	position	NOUN
taxlaw-9795	597	50	is	be	AUX
taxlaw-9795	597	51	weak.125	weak.125	PROPN
taxlaw-9795	597	52	in	in	ADP
taxlaw-9795	597	53	summary	summary	NOUN
taxlaw-9795	597	54	,	,	PUNCT
taxlaw-9795	597	55	taxpayers	taxpayer	NOUN
taxlaw-9795	597	56	who	who	PRON
taxlaw-9795	597	57	file	file	VERB
taxlaw-9795	597	58	favorable	favorable	ADJ
taxlaw-9795	597	59	fallback	fallback	NOUN
taxlaw-9795	597	60	protective	protective	ADJ
taxlaw-9795	597	61	tax	tax	NOUN
taxlaw-9795	597	62	elections	election	NOUN
taxlaw-9795	597	63	may	may	AUX
taxlaw-9795	597	64	tend	tend	VERB
taxlaw-9795	597	65	to	to	PART
taxlaw-9795	597	66	be	be	AUX
taxlaw-9795	597	67	taxpayers	taxpayer	NOUN
taxlaw-9795	597	68	taking	take	VERB
taxlaw-9795	597	69	defensible	defensible	ADJ
taxlaw-9795	597	70	positions	position	NOUN
taxlaw-9795	597	71	rather	rather	ADV
taxlaw-9795	597	72	than	than	ADP
taxlaw-9795	597	73	very	very	ADV
taxlaw-9795	597	74	aggressive	aggressive	ADJ
taxlaw-9795	597	75	positions	position	NOUN
taxlaw-9795	597	76	.	.	PUNCT
taxlaw-9795	598	1	this	this	PRON
taxlaw-9795	598	2	is	be	AUX
taxlaw-9795	598	3	true	true	ADJ
taxlaw-9795	598	4	,	,	PUNCT
taxlaw-9795	598	5	at	at	ADP
taxlaw-9795	598	6	least	least	ADJ
taxlaw-9795	598	7	,	,	PUNCT
taxlaw-9795	598	8	if	if	SCONJ
taxlaw-9795	598	9	a	a	DET
taxlaw-9795	598	10	protective	protective	ADJ
taxlaw-9795	598	11	tax	tax	NOUN
taxlaw-9795	598	12	election	election	NOUN
taxlaw-9795	598	13	possesses	possesse	NOUN
taxlaw-9795	598	14	features	feature	VERB
taxlaw-9795	598	15	that	that	SCONJ
taxlaw-9795	598	16	some	some	PRON
taxlaw-9795	598	17	,	,	PUNCT
taxlaw-9795	598	18	but	but	CCONJ
taxlaw-9795	598	19	not	not	PART
taxlaw-9795	598	20	all	all	PRON
taxlaw-9795	598	21	,	,	PUNCT
taxlaw-9795	598	22	protective	protective	ADJ
taxlaw-9795	598	23	tax	tax	NOUN
taxlaw-9795	598	24	elections	election	NOUN
taxlaw-9795	598	25	have	have	VERB
taxlaw-9795	598	26	already	already	ADV
taxlaw-9795	598	27	.	.	PUNCT
taxlaw-9795	599	1	these	these	DET
taxlaw-9795	599	2	features	feature	NOUN
taxlaw-9795	599	3	include	include	VERB
taxlaw-9795	599	4	an	an	DET
taxlaw-9795	599	5	extended	extended	ADJ
taxlaw-9795	599	6	statute	statute	NOUN
taxlaw-9795	599	7	of	of	ADP
taxlaw-9795	599	8	limitations	limitation	NOUN
taxlaw-9795	599	9	for	for	ADP
taxlaw-9795	599	10	the	the	DET
taxlaw-9795	599	11	irs	irs	PROPN
taxlaw-9795	599	12	to	to	PART
taxlaw-9795	599	13	examine	examine	VERB
taxlaw-9795	599	14	the	the	DET
taxlaw-9795	599	15	results	result	NOUN
taxlaw-9795	599	16	reported	report	VERB
taxlaw-9795	599	17	by	by	ADP
taxlaw-9795	599	18	the	the	DET
taxlaw-9795	599	19	taxpayer	taxpayer	NOUN
taxlaw-9795	599	20	who	who	PRON
taxlaw-9795	599	21	files	file	VERB
taxlaw-9795	599	22	a	a	DET
taxlaw-9795	599	23	protective	protective	ADJ
taxlaw-9795	599	24	tax	tax	NOUN
taxlaw-9795	599	25	election	election	NOUN
taxlaw-9795	599	26	and	and	CCONJ
taxlaw-9795	599	27	a	a	DET
taxlaw-9795	599	28	requirement	requirement	NOUN
taxlaw-9795	599	29	that	that	SCONJ
taxlaw-9795	599	30	the	the	DET
taxlaw-9795	599	31	taxpayer	taxpayer	NOUN
taxlaw-9795	599	32	filing	file	VERB
taxlaw-9795	599	33	the	the	DET
taxlaw-9795	599	34	protective	protective	ADJ
taxlaw-9795	599	35	tax	tax	NOUN
taxlaw-9795	599	36	election	election	NOUN
taxlaw-9795	599	37	include	include	VERB
taxlaw-9795	599	38	a	a	DET
taxlaw-9795	599	39	statement	statement	NOUN
taxlaw-9795	599	40	justifying	justify	VERB
taxlaw-9795	599	41	their	their	PRON
taxlaw-9795	599	42	initial	initial	ADJ
taxlaw-9795	599	43	123	123	NUM
taxlaw-9795	599	44	this	this	PRON
taxlaw-9795	599	45	is	be	AUX
taxlaw-9795	599	46	true	true	ADJ
taxlaw-9795	599	47	in	in	ADP
taxlaw-9795	599	48	the	the	DET
taxlaw-9795	599	49	case	case	NOUN
taxlaw-9795	599	50	of	of	ADP
taxlaw-9795	599	51	the	the	DET
taxlaw-9795	599	52	protective	protective	ADJ
taxlaw-9795	599	53	qef	qef	PROPN
taxlaw-9795	599	54	election	election	NOUN
taxlaw-9795	599	55	.	.	PUNCT
taxlaw-9795	600	1	see	see	VERB
taxlaw-9795	600	2	supra	supra	PROPN
taxlaw-9795	600	3	note	note	PROPN
taxlaw-9795	600	4	63	63	NUM
taxlaw-9795	600	5	and	and	CCONJ
taxlaw-9795	600	6	accompanying	accompany	VERB
taxlaw-9795	600	7	text	text	NOUN
taxlaw-9795	600	8	.	.	PUNCT
taxlaw-9795	601	1	124	124	NUM
taxlaw-9795	601	2	relatedly	relatedly	ADV
taxlaw-9795	601	3	,	,	PUNCT
taxlaw-9795	601	4	professor	professor	NOUN
taxlaw-9795	601	5	blank	blank	NOUN
taxlaw-9795	601	6	has	have	AUX
taxlaw-9795	601	7	discussed	discuss	VERB
taxlaw-9795	601	8	the	the	DET
taxlaw-9795	601	9	phenomenon	phenomenon	NOUN
taxlaw-9795	601	10	of	of	ADP
taxlaw-9795	601	11	“	"	PUNCT
taxlaw-9795	601	12	overdisclosure”—taxpayers	overdisclosure”—taxpayer	NOUN
taxlaw-9795	601	13	who	who	PRON
taxlaw-9795	601	14	report	report	VERB
taxlaw-9795	601	15	non	non	ADJ
taxlaw-9795	601	16	-	-	ADJ
taxlaw-9795	601	17	abusive	abusive	ADJ
taxlaw-9795	601	18	transactions	transaction	NOUN
taxlaw-9795	601	19	in	in	ADP
taxlaw-9795	601	20	response	response	NOUN
taxlaw-9795	601	21	to	to	ADP
taxlaw-9795	601	22	requirements	requirement	NOUN
taxlaw-9795	601	23	to	to	PART
taxlaw-9795	601	24	disclose	disclose	VERB
taxlaw-9795	601	25	certain	certain	ADJ
taxlaw-9795	601	26	,	,	PUNCT
taxlaw-9795	601	27	potentially	potentially	ADV
taxlaw-9795	601	28	abusive	abusive	ADJ
taxlaw-9795	601	29	transactions	transaction	NOUN
taxlaw-9795	601	30	.	.	PUNCT
taxlaw-9795	602	1	joshua	joshua	PROPN
taxlaw-9795	602	2	d.	d.	PROPN
taxlaw-9795	602	3	blank	blank	PROPN
taxlaw-9795	602	4	,	,	PUNCT
taxlaw-9795	602	5	overcoming	overcome	VERB
taxlaw-9795	602	6	overdisclosure	overdisclosure	NOUN
taxlaw-9795	602	7	:	:	PUNCT
taxlaw-9795	602	8	toward	toward	ADP
taxlaw-9795	602	9	tax	tax	NOUN
taxlaw-9795	602	10	shelter	shelter	NOUN
taxlaw-9795	602	11	transaction	transaction	NOUN
taxlaw-9795	602	12	,	,	PUNCT
taxlaw-9795	602	13	56	56	NUM
taxlaw-9795	602	14	ucla	ucla	PROPN
taxlaw-9795	602	15	l.	l.	PROPN
taxlaw-9795	602	16	rev	rev	PROPN
taxlaw-9795	602	17	.	.	PROPN
taxlaw-9795	602	18	1629	1629	NUM
taxlaw-9795	602	19	(	(	PUNCT
taxlaw-9795	602	20	2009	2009	NUM
taxlaw-9795	602	21	)	)	PUNCT
taxlaw-9795	602	22	.	.	PUNCT
taxlaw-9795	603	1	he	he	PRON
taxlaw-9795	603	2	describes	describe	VERB
taxlaw-9795	603	3	how	how	SCONJ
taxlaw-9795	603	4	various	various	ADJ
taxlaw-9795	603	5	measures	measure	NOUN
taxlaw-9795	603	6	(	(	PUNCT
taxlaw-9795	603	7	such	such	ADJ
taxlaw-9795	603	8	as	as	ADP
taxlaw-9795	603	9	requiring	require	VERB
taxlaw-9795	603	10	taxpayers	taxpayer	NOUN
taxlaw-9795	603	11	to	to	PART
taxlaw-9795	603	12	submit	submit	VERB
taxlaw-9795	603	13	non	non	ADJ
taxlaw-9795	603	14	-	-	ADJ
taxlaw-9795	603	15	tax	tax	ADJ
taxlaw-9795	603	16	documentation	documentation	NOUN
taxlaw-9795	603	17	related	relate	VERB
taxlaw-9795	603	18	to	to	ADP
taxlaw-9795	603	19	the	the	DET
taxlaw-9795	603	20	transactions	transaction	NOUN
taxlaw-9795	603	21	that	that	PRON
taxlaw-9795	603	22	they	they	PRON
taxlaw-9795	603	23	disclose	disclose	VERB
taxlaw-9795	603	24	)	)	PUNCT
taxlaw-9795	603	25	can	can	AUX
taxlaw-9795	603	26	discourage	discourage	VERB
taxlaw-9795	603	27	overdisclosure	overdisclosure	NOUN
taxlaw-9795	603	28	by	by	ADP
taxlaw-9795	603	29	making	make	VERB
taxlaw-9795	603	30	disclosure	disclosure	NOUN
taxlaw-9795	603	31	more	more	ADV
taxlaw-9795	603	32	costly	costly	ADJ
taxlaw-9795	603	33	and	and	CCONJ
taxlaw-9795	603	34	also	also	ADV
taxlaw-9795	603	35	can	can	AUX
taxlaw-9795	603	36	provide	provide	VERB
taxlaw-9795	603	37	the	the	DET
taxlaw-9795	603	38	irs	irs	PROPN
taxlaw-9795	603	39	with	with	ADP
taxlaw-9795	603	40	information	information	NOUN
taxlaw-9795	603	41	necessary	necessary	ADJ
taxlaw-9795	603	42	to	to	PART
taxlaw-9795	603	43	sort	sort	VERB
taxlaw-9795	603	44	the	the	DET
taxlaw-9795	603	45	transactions	transaction	NOUN
taxlaw-9795	603	46	that	that	PRON
taxlaw-9795	603	47	are	be	AUX
taxlaw-9795	603	48	disclosed	disclose	VERB
taxlaw-9795	603	49	between	between	ADP
taxlaw-9795	603	50	abusive	abusive	ADJ
taxlaw-9795	603	51	and	and	CCONJ
taxlaw-9795	603	52	non	non	ADJ
taxlaw-9795	603	53	-	-	ADJ
taxlaw-9795	603	54	abusive	abusive	ADJ
taxlaw-9795	603	55	transactions	transaction	NOUN
taxlaw-9795	603	56	.	.	PUNCT
taxlaw-9795	604	1	i	i	PRON
taxlaw-9795	604	2	d.	d.	PROPN
taxlaw-9795	604	3	at	at	ADP
taxlaw-9795	604	4	1686	1686	NUM
taxlaw-9795	604	5	-	-	SYM
taxlaw-9795	604	6	88	88	NUM
taxlaw-9795	604	7	.	.	PUNCT
taxlaw-9795	604	8	125	125	NUM
taxlaw-9795	604	9	see	see	VERB
taxlaw-9795	604	10	appendix	appendix	NOUN
taxlaw-9795	604	11	for	for	ADP
taxlaw-9795	604	12	further	further	ADJ
taxlaw-9795	604	13	discussion	discussion	NOUN
taxlaw-9795	604	14	.	.	PUNCT
taxlaw-9795	605	1	106	106	NUM
taxlaw-9795	605	2	columbia	columbia	PROPN
taxlaw-9795	605	3	journal	journal	PROPN
taxlaw-9795	605	4	of	of	ADP
taxlaw-9795	605	5	tax	tax	NOUN
taxlaw-9795	605	6	law	law	NOUN
taxlaw-9795	606	1	[	[	X
taxlaw-9795	606	2	vol	vol	NOUN
taxlaw-9795	606	3	:	:	PUNCT
taxlaw-9795	606	4	13:2	13:2	NUM
taxlaw-9795	606	5	reporting	reporting	NOUN
taxlaw-9795	606	6	position.126	position.126	NOUN
taxlaw-9795	606	7	allowing	allow	VERB
taxlaw-9795	606	8	taxpayers	taxpayer	NOUN
taxlaw-9795	606	9	to	to	PART
taxlaw-9795	606	10	file	file	VERB
taxlaw-9795	606	11	elections	election	NOUN
taxlaw-9795	606	12	accompanied	accompany	VERB
taxlaw-9795	606	13	by	by	ADP
taxlaw-9795	606	14	such	such	ADJ
taxlaw-9795	606	15	features	feature	NOUN
taxlaw-9795	606	16	could	could	AUX
taxlaw-9795	606	17	be	be	AUX
taxlaw-9795	606	18	conceptualized	conceptualize	VERB
taxlaw-9795	606	19	as	as	ADP
taxlaw-9795	606	20	akin	akin	ADJ
taxlaw-9795	606	21	to	to	ADP
taxlaw-9795	606	22	various	various	ADJ
taxlaw-9795	606	23	instances	instance	NOUN
taxlaw-9795	606	24	in	in	ADP
taxlaw-9795	606	25	which	which	PRON
taxlaw-9795	606	26	tax	tax	NOUN
taxlaw-9795	606	27	law	law	NOUN
taxlaw-9795	606	28	subjects	subject	VERB
taxlaw-9795	606	29	taxpayers	taxpayer	NOUN
taxlaw-9795	606	30	to	to	PART
taxlaw-9795	606	31	lower	lower	VERB
taxlaw-9795	606	32	explicit	explicit	ADJ
taxlaw-9795	606	33	tax	tax	NOUN
taxlaw-9795	606	34	penalties	penalty	NOUN
taxlaw-9795	606	35	if	if	SCONJ
taxlaw-9795	606	36	taxpayers	taxpayer	NOUN
taxlaw-9795	606	37	have	have	AUX
taxlaw-9795	606	38	provided	provide	VERB
taxlaw-9795	606	39	advance	advance	NOUN
taxlaw-9795	606	40	disclosure.127	disclosure.127	NOUN
taxlaw-9795	606	41	as	as	SCONJ
taxlaw-9795	606	42	discussed	discuss	VERB
taxlaw-9795	606	43	above	above	ADV
taxlaw-9795	606	44	,	,	PUNCT
taxlaw-9795	606	45	the	the	DET
taxlaw-9795	606	46	results	result	NOUN
taxlaw-9795	606	47	of	of	ADP
taxlaw-9795	606	48	filing	file	VERB
taxlaw-9795	606	49	a	a	DET
taxlaw-9795	606	50	favorable	favorable	ADJ
taxlaw-9795	606	51	fallback	fallback	NOUN
taxlaw-9795	606	52	protective	protective	ADJ
taxlaw-9795	606	53	tax	tax	NOUN
taxlaw-9795	606	54	election	election	NOUN
taxlaw-9795	606	55	could	could	AUX
taxlaw-9795	606	56	be	be	AUX
taxlaw-9795	606	57	framed	frame	VERB
taxlaw-9795	606	58	as	as	ADP
taxlaw-9795	606	59	a	a	DET
taxlaw-9795	606	60	reduction	reduction	NOUN
taxlaw-9795	606	61	in	in	ADP
taxlaw-9795	606	62	an	an	DET
taxlaw-9795	606	63	implicit	implicit	ADJ
taxlaw-9795	606	64	penalty	penalty	NOUN
taxlaw-9795	606	65	imposed	impose	VERB
taxlaw-9795	606	66	upon	upon	SCONJ
taxlaw-9795	606	67	a	a	DET
taxlaw-9795	606	68	taxpayer.128	taxpayer.128	NOUN
taxlaw-9795	606	69	thus	thus	ADV
taxlaw-9795	606	70	,	,	PUNCT
taxlaw-9795	606	71	allowing	allow	VERB
taxlaw-9795	606	72	the	the	DET
taxlaw-9795	606	73	filing	filing	NOUN
taxlaw-9795	606	74	of	of	ADP
taxlaw-9795	606	75	such	such	ADJ
taxlaw-9795	606	76	elections	election	NOUN
taxlaw-9795	606	77	could	could	AUX
taxlaw-9795	606	78	be	be	AUX
taxlaw-9795	606	79	described	describe	VERB
taxlaw-9795	606	80	as	as	ADP
taxlaw-9795	606	81	a	a	DET
taxlaw-9795	606	82	regime	regime	NOUN
taxlaw-9795	606	83	that	that	PRON
taxlaw-9795	606	84	subjects	subject	VERB
taxlaw-9795	606	85	taxpayers	taxpayer	NOUN
taxlaw-9795	606	86	to	to	PART
taxlaw-9795	606	87	lower	lower	VERB
taxlaw-9795	606	88	implicit	implicit	ADJ
taxlaw-9795	606	89	penalties	penalty	NOUN
taxlaw-9795	606	90	in	in	ADP
taxlaw-9795	606	91	exchange	exchange	NOUN
taxlaw-9795	606	92	for	for	ADP
taxlaw-9795	606	93	advance	advance	NOUN
taxlaw-9795	606	94	disclosure	disclosure	NOUN
taxlaw-9795	606	95	.	.	PUNCT
taxlaw-9795	607	1	iv	iv	X
taxlaw-9795	607	2	.	.	PUNCT
taxlaw-9795	608	1	encouraging	encourage	VERB
taxlaw-9795	608	2	taxpayers	taxpayer	NOUN
taxlaw-9795	608	3	to	to	PART
taxlaw-9795	608	4	reveal	reveal	VERB
taxlaw-9795	608	5	useful	useful	ADJ
taxlaw-9795	608	6	information	information	NOUN
taxlaw-9795	608	7	to	to	ADP
taxlaw-9795	608	8	the	the	DET
taxlaw-9795	608	9	irs	irs	PROPN
taxlaw-9795	608	10	on	on	ADP
taxlaw-9795	608	11	the	the	DET
taxlaw-9795	608	12	one	one	NUM
taxlaw-9795	608	13	hand	hand	NOUN
taxlaw-9795	608	14	,	,	PUNCT
taxlaw-9795	608	15	as	as	SCONJ
taxlaw-9795	608	16	discussed	discuss	VERB
taxlaw-9795	608	17	above	above	ADV
taxlaw-9795	608	18	,	,	PUNCT
taxlaw-9795	608	19	there	there	PRON
taxlaw-9795	608	20	are	be	VERB
taxlaw-9795	608	21	a	a	DET
taxlaw-9795	608	22	number	number	NOUN
taxlaw-9795	608	23	of	of	ADP
taxlaw-9795	608	24	potential	potential	ADJ
taxlaw-9795	608	25	disadvantages	disadvantage	NOUN
taxlaw-9795	608	26	to	to	ADP
taxlaw-9795	608	27	allowing	allow	VERB
taxlaw-9795	608	28	favorable	favorable	ADJ
taxlaw-9795	608	29	fallback	fallback	NOUN
taxlaw-9795	608	30	protective	protective	ADJ
taxlaw-9795	608	31	tax	tax	NOUN
taxlaw-9795	608	32	elections	election	NOUN
taxlaw-9795	608	33	.	.	PUNCT
taxlaw-9795	609	1	first	first	ADV
taxlaw-9795	609	2	,	,	PUNCT
taxlaw-9795	609	3	at	at	ADP
taxlaw-9795	609	4	least	least	ADJ
taxlaw-9795	609	5	compared	compare	VERB
taxlaw-9795	609	6	to	to	ADP
taxlaw-9795	609	7	a	a	DET
taxlaw-9795	609	8	deemed	deem	VERB
taxlaw-9795	609	9	protective	protective	ADJ
taxlaw-9795	609	10	tax	tax	NOUN
taxlaw-9795	609	11	election	election	NOUN
taxlaw-9795	609	12	approach	approach	NOUN
taxlaw-9795	609	13	,	,	PUNCT
taxlaw-9795	609	14	such	such	ADJ
taxlaw-9795	609	15	elections	election	NOUN
taxlaw-9795	609	16	may	may	AUX
taxlaw-9795	609	17	trap	trap	VERB
taxlaw-9795	609	18	unwary	unwary	ADJ
taxlaw-9795	609	19	taxpayers	taxpayer	NOUN
taxlaw-9795	609	20	.	.	PUNCT
taxlaw-9795	610	1	second	second	ADV
taxlaw-9795	610	2	,	,	PUNCT
taxlaw-9795	610	3	permitting	permit	VERB
taxlaw-9795	610	4	favorable	favorable	ADJ
taxlaw-9795	610	5	fallback	fallback	NOUN
taxlaw-9795	610	6	protective	protective	ADJ
taxlaw-9795	610	7	tax	tax	NOUN
taxlaw-9795	610	8	elections	election	NOUN
taxlaw-9795	610	9	may	may	AUX
taxlaw-9795	610	10	encourage	encourage	VERB
taxlaw-9795	610	11	taxpayers	taxpayer	NOUN
taxlaw-9795	610	12	to	to	PART
taxlaw-9795	610	13	take	take	VERB
taxlaw-9795	610	14	more	more	ADV
taxlaw-9795	610	15	aggressive	aggressive	ADJ
taxlaw-9795	610	16	reporting	reporting	NOUN
taxlaw-9795	610	17	positions	position	NOUN
taxlaw-9795	610	18	,	,	PUNCT
taxlaw-9795	610	19	particularly	particularly	ADV
taxlaw-9795	610	20	if	if	SCONJ
taxlaw-9795	610	21	the	the	DET
taxlaw-9795	610	22	elections	election	NOUN
taxlaw-9795	610	23	are	be	AUX
taxlaw-9795	610	24	not	not	PART
taxlaw-9795	610	25	accompanied	accompany	VERB
taxlaw-9795	610	26	by	by	ADP
taxlaw-9795	610	27	the	the	DET
taxlaw-9795	610	28	design	design	NOUN
taxlaw-9795	610	29	features	feature	NOUN
taxlaw-9795	610	30	described	describe	VERB
taxlaw-9795	610	31	above	above	ADP
taxlaw-9795	610	32	—	—	PUNCT
taxlaw-9795	610	33	namely	namely	ADV
taxlaw-9795	610	34	,	,	PUNCT
taxlaw-9795	610	35	the	the	DET
taxlaw-9795	610	36	requirements	requirement	NOUN
taxlaw-9795	610	37	that	that	SCONJ
taxlaw-9795	610	38	the	the	DET
taxlaw-9795	610	39	taxpayer	taxpayer	NOUN
taxlaw-9795	610	40	consents	consent	VERB
taxlaw-9795	610	41	to	to	ADP
taxlaw-9795	610	42	an	an	DET
taxlaw-9795	610	43	extended	extended	ADJ
taxlaw-9795	610	44	statute	statute	NOUN
taxlaw-9795	610	45	of	of	ADP
taxlaw-9795	610	46	limitations	limitation	NOUN
taxlaw-9795	610	47	and	and	CCONJ
taxlaw-9795	610	48	submits	submit	VERB
taxlaw-9795	610	49	a	a	DET
taxlaw-9795	610	50	statement	statement	NOUN
taxlaw-9795	610	51	justifying	justify	VERB
taxlaw-9795	610	52	the	the	DET
taxlaw-9795	610	53	taxpayer	taxpayer	NOUN
taxlaw-9795	610	54	’s	’s	PART
taxlaw-9795	610	55	reporting	reporting	NOUN
taxlaw-9795	610	56	position	position	NOUN
taxlaw-9795	610	57	.	.	PUNCT
taxlaw-9795	611	1	on	on	ADP
taxlaw-9795	611	2	the	the	DET
taxlaw-9795	611	3	other	other	ADJ
taxlaw-9795	611	4	hand	hand	NOUN
taxlaw-9795	611	5	,	,	PUNCT
taxlaw-9795	611	6	permitting	permit	VERB
taxlaw-9795	611	7	favorable	favorable	ADJ
taxlaw-9795	611	8	fallback	fallback	NOUN
taxlaw-9795	611	9	protective	protective	ADJ
taxlaw-9795	611	10	tax	tax	NOUN
taxlaw-9795	611	11	elections	election	NOUN
taxlaw-9795	611	12	may	may	AUX
taxlaw-9795	611	13	also	also	ADV
taxlaw-9795	611	14	offer	offer	VERB
taxlaw-9795	611	15	advantages	advantage	NOUN
taxlaw-9795	611	16	.	.	PUNCT
taxlaw-9795	612	1	one	one	NUM
taxlaw-9795	612	2	potential	potential	ADJ
taxlaw-9795	612	3	advantage	advantage	NOUN
taxlaw-9795	612	4	is	be	AUX
taxlaw-9795	612	5	that	that	SCONJ
taxlaw-9795	612	6	the	the	DET
taxlaw-9795	612	7	availability	availability	NOUN
taxlaw-9795	612	8	of	of	ADP
taxlaw-9795	612	9	such	such	ADJ
taxlaw-9795	612	10	elections	election	NOUN
taxlaw-9795	612	11	may	may	AUX
taxlaw-9795	612	12	induce	induce	VERB
taxlaw-9795	612	13	taxpayers	taxpayer	NOUN
taxlaw-9795	612	14	to	to	PART
taxlaw-9795	612	15	reveal	reveal	VERB
taxlaw-9795	612	16	information	information	NOUN
taxlaw-9795	612	17	to	to	ADP
taxlaw-9795	612	18	the	the	DET
taxlaw-9795	612	19	irs	irs	PROPN
taxlaw-9795	612	20	.	.	PUNCT
taxlaw-9795	613	1	in	in	ADP
taxlaw-9795	613	2	particular	particular	ADJ
taxlaw-9795	613	3	,	,	PUNCT
taxlaw-9795	613	4	in	in	ADP
taxlaw-9795	613	5	some	some	DET
taxlaw-9795	613	6	contexts	contexts	NOUN
taxlaw-9795	613	7	,	,	PUNCT
taxlaw-9795	613	8	the	the	DET
taxlaw-9795	613	9	fact	fact	NOUN
taxlaw-9795	613	10	that	that	SCONJ
taxlaw-9795	613	11	a	a	DET
taxlaw-9795	613	12	taxpayer	taxpayer	NOUN
taxlaw-9795	613	13	has	have	AUX
taxlaw-9795	613	14	or	or	CCONJ
taxlaw-9795	613	15	has	have	AUX
taxlaw-9795	613	16	not	not	PART
taxlaw-9795	613	17	filed	file	VERB
taxlaw-9795	613	18	a	a	DET
taxlaw-9795	613	19	favorable	favorable	ADJ
taxlaw-9795	613	20	fallback	fallback	NOUN
taxlaw-9795	613	21	protective	protective	ADJ
taxlaw-9795	613	22	tax	tax	NOUN
taxlaw-9795	613	23	election	election	NOUN
taxlaw-9795	613	24	could	could	AUX
taxlaw-9795	613	25	provide	provide	VERB
taxlaw-9795	613	26	an	an	DET
taxlaw-9795	613	27	indication	indication	NOUN
taxlaw-9795	613	28	to	to	ADP
taxlaw-9795	613	29	the	the	DET
taxlaw-9795	613	30	irs	irs	PROPN
taxlaw-9795	613	31	of	of	ADP
taxlaw-9795	613	32	the	the	DET
taxlaw-9795	613	33	taxpayer	taxpayer	NOUN
taxlaw-9795	613	34	’s	’s	PART
taxlaw-9795	613	35	assessment	assessment	NOUN
taxlaw-9795	613	36	of	of	ADP
taxlaw-9795	613	37	the	the	DET
taxlaw-9795	613	38	strength	strength	NOUN
taxlaw-9795	613	39	of	of	ADP
taxlaw-9795	613	40	his	his	PRON
taxlaw-9795	613	41	or	or	CCONJ
taxlaw-9795	613	42	her	her	PRON
taxlaw-9795	613	43	reporting	reporting	NOUN
taxlaw-9795	613	44	position	position	NOUN
taxlaw-9795	613	45	.	.	PUNCT
taxlaw-9795	614	1	other	other	ADJ
taxlaw-9795	614	2	scholars	scholar	NOUN
taxlaw-9795	614	3	have	have	AUX
taxlaw-9795	614	4	noted	note	VERB
taxlaw-9795	614	5	that	that	SCONJ
taxlaw-9795	614	6	some	some	DET
taxlaw-9795	614	7	tax	tax	NOUN
taxlaw-9795	614	8	elections	election	NOUN
taxlaw-9795	614	9	can	can	AUX
taxlaw-9795	614	10	have	have	VERB
taxlaw-9795	614	11	an	an	DET
taxlaw-9795	614	12	information	information	NOUN
taxlaw-9795	614	13	revealing	reveal	VERB
taxlaw-9795	614	14	effect	effect	NOUN
taxlaw-9795	614	15	.	.	PUNCT
taxlaw-9795	615	1	for	for	ADP
taxlaw-9795	615	2	instance	instance	NOUN
taxlaw-9795	615	3	,	,	PUNCT
taxlaw-9795	615	4	professor	professor	NOUN
taxlaw-9795	615	5	field	field	NOUN
taxlaw-9795	615	6	has	have	AUX
taxlaw-9795	615	7	noted	note	VERB
taxlaw-9795	615	8	that	that	SCONJ
taxlaw-9795	615	9	some	some	DET
taxlaw-9795	615	10	tax	tax	NOUN
taxlaw-9795	615	11	elections	election	NOUN
taxlaw-9795	615	12	that	that	PRON
taxlaw-9795	615	13	must	must	AUX
taxlaw-9795	615	14	be	be	AUX
taxlaw-9795	615	15	made	make	VERB
taxlaw-9795	615	16	in	in	ADP
taxlaw-9795	615	17	order	order	NOUN
taxlaw-9795	615	18	to	to	PART
taxlaw-9795	615	19	obtain	obtain	VERB
taxlaw-9795	615	20	favorable	favorable	ADJ
taxlaw-9795	615	21	tax	tax	NOUN
taxlaw-9795	615	22	results	result	NOUN
taxlaw-9795	615	23	can	can	AUX
taxlaw-9795	615	24	induce	induce	VERB
taxlaw-9795	615	25	taxpayers	taxpayer	NOUN
taxlaw-9795	615	26	to	to	PART
taxlaw-9795	615	27	reveal	reveal	VERB
taxlaw-9795	615	28	information	information	NOUN
taxlaw-9795	615	29	about	about	ADP
taxlaw-9795	615	30	themselves	themselves	PRON
taxlaw-9795	615	31	that	that	PRON
taxlaw-9795	615	32	might	might	AUX
taxlaw-9795	615	33	otherwise	otherwise	ADV
taxlaw-9795	615	34	be	be	AUX
taxlaw-9795	615	35	unavailable	unavailable	ADJ
taxlaw-9795	615	36	to	to	ADP
taxlaw-9795	615	37	the	the	DET
taxlaw-9795	615	38	irs.129	irs.129	PROPN
taxlaw-9795	615	39	professor	professor	NOUN
taxlaw-9795	615	40	satterthwaite	satterthwaite	NOUN
taxlaw-9795	615	41	has	have	AUX
taxlaw-9795	615	42	explored	explore	VERB
taxlaw-9795	615	43	in	in	ADP
taxlaw-9795	615	44	depth	depth	NOUN
taxlaw-9795	615	45	the	the	DET
taxlaw-9795	615	46	possibility	possibility	NOUN
taxlaw-9795	615	47	that	that	SCONJ
taxlaw-9795	615	48	tax	tax	NOUN
taxlaw-9795	615	49	elections	election	NOUN
taxlaw-9795	615	50	may	may	AUX
taxlaw-9795	615	51	provide	provide	VERB
taxlaw-9795	615	52	information	information	NOUN
taxlaw-9795	615	53	to	to	ADP
taxlaw-9795	615	54	taxing	tax	VERB
taxlaw-9795	615	55	authorities	authority	NOUN
taxlaw-9795	615	56	,	,	PUNCT
taxlaw-9795	615	57	arguing	argue	VERB
taxlaw-9795	615	58	that	that	SCONJ
taxlaw-9795	615	59	the	the	DET
taxlaw-9795	615	60	election	election	NOUN
taxlaw-9795	615	61	to	to	PART
taxlaw-9795	615	62	itemize	itemize	VERB
taxlaw-9795	615	63	deductions	deduction	NOUN
taxlaw-9795	615	64	rather	rather	ADV
taxlaw-9795	615	65	than	than	ADP
taxlaw-9795	615	66	claim	claim	VERB
taxlaw-9795	615	67	the	the	DET
taxlaw-9795	615	68	standard	standard	ADJ
taxlaw-9795	615	69	deduction	deduction	NOUN
taxlaw-9795	615	70	may	may	AUX
taxlaw-9795	615	71	reveal	reveal	VERB
taxlaw-9795	615	72	useful	useful	ADJ
taxlaw-9795	615	73	information	information	NOUN
taxlaw-9795	615	74	about	about	ADP
taxlaw-9795	615	75	various	various	ADJ
taxlaw-9795	615	76	taxpayer	taxpayer	NOUN
taxlaw-9795	615	77	characteristics.130	characteristics.130	NOUN
taxlaw-9795	615	78	finally	finally	ADV
taxlaw-9795	615	79	,	,	PUNCT
taxlaw-9795	615	80	as	as	SCONJ
taxlaw-9795	615	81	discussed	discuss	VERB
taxlaw-9795	615	82	above	above	ADV
taxlaw-9795	615	83	,	,	PUNCT
taxlaw-9795	615	84	professor	professor	NOUN
taxlaw-9795	615	85	raskolnikov	raskolnikov	PROPN
taxlaw-9795	615	86	has	have	AUX
taxlaw-9795	615	87	suggested	suggest	VERB
taxlaw-9795	615	88	the	the	DET
taxlaw-9795	615	89	possibility	possibility	NOUN
taxlaw-9795	615	90	of	of	ADP
taxlaw-9795	615	91	providing	provide	VERB
taxlaw-9795	615	92	taxpayers	taxpayer	NOUN
taxlaw-9795	615	93	with	with	ADP
taxlaw-9795	615	94	the	the	DET
taxlaw-9795	615	95	ability	ability	NOUN
taxlaw-9795	615	96	to	to	PART
taxlaw-9795	615	97	elect	elect	VERB
taxlaw-9795	615	98	between	between	ADP
taxlaw-9795	615	99	different	different	ADJ
taxlaw-9795	615	100	tax	tax	NOUN
taxlaw-9795	615	101	enforcement	enforcement	NOUN
taxlaw-9795	615	102	regimes	regime	NOUN
taxlaw-9795	615	103	as	as	ADP
taxlaw-9795	615	104	a	a	DET
taxlaw-9795	615	105	means	means	NOUN
taxlaw-9795	615	106	to	to	PART
taxlaw-9795	615	107	encourage	encourage	VERB
taxlaw-9795	615	108	taxpayers	taxpayer	NOUN
taxlaw-9795	615	109	to	to	PART
taxlaw-9795	615	110	reveal	reveal	VERB
taxlaw-9795	615	111	information	information	NOUN
taxlaw-9795	615	112	about	about	ADP
taxlaw-9795	615	113	their	their	PRON
taxlaw-9795	615	114	attitudes	attitude	NOUN
taxlaw-9795	615	115	towards	towards	ADP
taxlaw-9795	615	116	tax	tax	NOUN
taxlaw-9795	615	117	compliance.131	compliance.131	NOUN
taxlaw-9795	615	118	the	the	DET
taxlaw-9795	615	119	fact	fact	NOUN
taxlaw-9795	615	120	that	that	SCONJ
taxlaw-9795	615	121	a	a	DET
taxlaw-9795	615	122	taxpayer	taxpayer	NOUN
taxlaw-9795	615	123	has	have	AUX
taxlaw-9795	615	124	made	make	VERB
taxlaw-9795	615	125	(	(	PUNCT
taxlaw-9795	615	126	or	or	CCONJ
taxlaw-9795	615	127	has	have	AUX
taxlaw-9795	615	128	not	not	PART
taxlaw-9795	615	129	made	make	VERB
taxlaw-9795	615	130	)	)	PUNCT
taxlaw-9795	615	131	a	a	DET
taxlaw-9795	615	132	favorable	favorable	ADJ
taxlaw-9795	615	133	fallback	fallback	NOUN
taxlaw-9795	615	134	protective	protective	ADJ
taxlaw-9795	615	135	tax	tax	NOUN
taxlaw-9795	615	136	election	election	NOUN
taxlaw-9795	615	137	also	also	ADV
taxlaw-9795	615	138	may	may	AUX
taxlaw-9795	615	139	reveal	reveal	VERB
taxlaw-9795	615	140	potentially	potentially	ADV
taxlaw-9795	615	141	useful	useful	ADJ
taxlaw-9795	615	142	information	information	NOUN
taxlaw-9795	615	143	to	to	ADP
taxlaw-9795	615	144	the	the	DET
taxlaw-9795	615	145	irs	irs	PROPN
taxlaw-9795	615	146	.	.	PUNCT
taxlaw-9795	616	1	126	126	NUM
taxlaw-9795	616	2	see	see	VERB
taxlaw-9795	616	3	supra	supra	PROPN
taxlaw-9795	616	4	notes	note	VERB
taxlaw-9795	616	5	121	121	NUM
taxlaw-9795	616	6	-	-	SYM
taxlaw-9795	616	7	124	124	NUM
taxlaw-9795	616	8	and	and	CCONJ
taxlaw-9795	616	9	accompanying	accompany	VERB
taxlaw-9795	616	10	text	text	NOUN
taxlaw-9795	616	11	.	.	PUNCT
taxlaw-9795	617	1	127	127	NUM
taxlaw-9795	617	2	for	for	ADP
taxlaw-9795	617	3	additional	additional	ADJ
taxlaw-9795	617	4	discussion	discussion	NOUN
taxlaw-9795	617	5	of	of	ADP
taxlaw-9795	617	6	a	a	DET
taxlaw-9795	617	7	context	context	NOUN
taxlaw-9795	617	8	in	in	ADP
taxlaw-9795	617	9	which	which	PRON
taxlaw-9795	617	10	taxpayers	taxpayer	NOUN
taxlaw-9795	617	11	who	who	PRON
taxlaw-9795	617	12	fail	fail	VERB
taxlaw-9795	617	13	to	to	PART
taxlaw-9795	617	14	provide	provide	VERB
taxlaw-9795	617	15	advance	advance	NOUN
taxlaw-9795	617	16	disclosure	disclosure	NOUN
taxlaw-9795	617	17	will	will	AUX
taxlaw-9795	617	18	be	be	AUX
taxlaw-9795	617	19	subject	subject	ADJ
taxlaw-9795	617	20	to	to	ADP
taxlaw-9795	617	21	additional	additional	ADJ
taxlaw-9795	617	22	explicit	explicit	ADJ
taxlaw-9795	617	23	penalties	penalty	NOUN
taxlaw-9795	617	24	,	,	PUNCT
taxlaw-9795	617	25	see	see	VERB
taxlaw-9795	617	26	,	,	PUNCT
taxlaw-9795	617	27	e.g.	e.g.	ADV
taxlaw-9795	617	28	,	,	PUNCT
taxlaw-9795	617	29	blank	blank	ADJ
taxlaw-9795	617	30	,	,	PUNCT
taxlaw-9795	617	31	supra	supra	PROPN
taxlaw-9795	617	32	note	note	PROPN
taxlaw-9795	617	33	124	124	NUM
taxlaw-9795	617	34	,	,	PUNCT
taxlaw-9795	617	35	at	at	ADP
taxlaw-9795	617	36	163739	163739	NUM
taxlaw-9795	617	37	.	.	PUNCT
taxlaw-9795	618	1	128	128	NUM
taxlaw-9795	618	2	see	see	VERB
taxlaw-9795	618	3	supra	supra	PROPN
taxlaw-9795	618	4	part	part	PROPN
taxlaw-9795	618	5	iii.a	iii.a	PROPN
taxlaw-9795	618	6	.	.	PROPN
taxlaw-9795	618	7	129	129	NUM
taxlaw-9795	618	8	see	see	VERB
taxlaw-9795	618	9	,	,	PUNCT
taxlaw-9795	618	10	field	field	NOUN
taxlaw-9795	618	11	,	,	PUNCT
taxlaw-9795	618	12	choosing	choose	VERB
taxlaw-9795	618	13	tax	tax	NOUN
taxlaw-9795	618	14	,	,	PUNCT
taxlaw-9795	618	15	supra	supra	PROPN
taxlaw-9795	618	16	note	note	NOUN
taxlaw-9795	618	17	10	10	NUM
taxlaw-9795	618	18	,	,	PUNCT
taxlaw-9795	618	19	at	at	ADP
taxlaw-9795	618	20	63	63	NUM
taxlaw-9795	618	21	.	.	SYM
taxlaw-9795	618	22	130	130	NUM
taxlaw-9795	618	23	satterthwaite	satterthwaite	NOUN
taxlaw-9795	618	24	,	,	PUNCT
taxlaw-9795	618	25	supra	supra	ADJ
taxlaw-9795	618	26	note	note	NOUN
taxlaw-9795	618	27	10	10	NUM
taxlaw-9795	618	28	.	.	PUNCT
taxlaw-9795	619	1	131	131	NUM
taxlaw-9795	619	2	see	see	VERB
taxlaw-9795	619	3	supra	supra	PROPN
taxlaw-9795	619	4	notes	note	VERB
taxlaw-9795	619	5	116	116	NUM
taxlaw-9795	619	6	-	-	SYM
taxlaw-9795	619	7	118	118	NUM
taxlaw-9795	619	8	and	and	CCONJ
taxlaw-9795	619	9	accompanying	accompany	VERB
taxlaw-9795	619	10	text	text	NOUN
taxlaw-9795	619	11	.	.	PUNCT
taxlaw-9795	620	1	2022	2022	NUM
taxlaw-9795	620	2	]	]	PUNCT
taxlaw-9795	620	3	protective	protective	ADJ
taxlaw-9795	620	4	tax	tax	NOUN
taxlaw-9795	620	5	elections	election	NOUN
taxlaw-9795	620	6	107	107	NUM
taxlaw-9795	620	7	if	if	SCONJ
taxlaw-9795	620	8	a	a	DET
taxlaw-9795	620	9	taxpayer	taxpayer	NOUN
taxlaw-9795	620	10	claims	claim	VERB
taxlaw-9795	620	11	that	that	SCONJ
taxlaw-9795	620	12	a	a	DET
taxlaw-9795	620	13	transaction	transaction	NOUN
taxlaw-9795	620	14	produces	produce	VERB
taxlaw-9795	620	15	a	a	DET
taxlaw-9795	620	16	given	give	VERB
taxlaw-9795	620	17	tax	tax	NOUN
taxlaw-9795	620	18	outcome	outcome	NOUN
taxlaw-9795	620	19	but	but	CCONJ
taxlaw-9795	620	20	files	file	VERB
taxlaw-9795	620	21	a	a	DET
taxlaw-9795	620	22	protective	protective	ADJ
taxlaw-9795	620	23	tax	tax	NOUN
taxlaw-9795	620	24	election	election	NOUN
taxlaw-9795	620	25	that	that	PRON
taxlaw-9795	620	26	will	will	AUX
taxlaw-9795	620	27	only	only	ADV
taxlaw-9795	620	28	affect	affect	VERB
taxlaw-9795	620	29	the	the	DET
taxlaw-9795	620	30	taxpayer	taxpayer	NOUN
taxlaw-9795	620	31	’s	’s	PART
taxlaw-9795	620	32	tax	tax	NOUN
taxlaw-9795	620	33	consequences	consequence	NOUN
taxlaw-9795	620	34	if	if	SCONJ
taxlaw-9795	620	35	the	the	DET
taxlaw-9795	620	36	transaction	transaction	NOUN
taxlaw-9795	620	37	’s	’s	PART
taxlaw-9795	620	38	tax	tax	NOUN
taxlaw-9795	620	39	outcome	outcome	NOUN
taxlaw-9795	620	40	differs	differ	VERB
taxlaw-9795	620	41	from	from	ADP
taxlaw-9795	620	42	what	what	PRON
taxlaw-9795	620	43	the	the	DET
taxlaw-9795	620	44	taxpayer	taxpayer	NOUN
taxlaw-9795	620	45	claims	claim	VERB
taxlaw-9795	620	46	,	,	PUNCT
taxlaw-9795	620	47	the	the	DET
taxlaw-9795	620	48	filing	filing	NOUN
taxlaw-9795	620	49	of	of	ADP
taxlaw-9795	620	50	the	the	DET
taxlaw-9795	620	51	election	election	NOUN
taxlaw-9795	620	52	suggests	suggest	VERB
taxlaw-9795	620	53	that	that	SCONJ
taxlaw-9795	620	54	the	the	DET
taxlaw-9795	620	55	taxpayer	taxpayer	NOUN
taxlaw-9795	620	56	is	be	AUX
taxlaw-9795	620	57	aware	aware	ADJ
taxlaw-9795	620	58	of	of	ADP
taxlaw-9795	620	59	a	a	DET
taxlaw-9795	620	60	risk	risk	NOUN
taxlaw-9795	620	61	that	that	SCONJ
taxlaw-9795	620	62	the	the	DET
taxlaw-9795	620	63	taxpayer	taxpayer	NOUN
taxlaw-9795	620	64	’s	’s	PART
taxlaw-9795	620	65	claim	claim	NOUN
taxlaw-9795	620	66	may	may	AUX
taxlaw-9795	620	67	fail	fail	VERB
taxlaw-9795	620	68	.	.	PUNCT
taxlaw-9795	621	1	as	as	SCONJ
taxlaw-9795	621	2	suggested	suggest	VERB
taxlaw-9795	621	3	above	above	ADV
taxlaw-9795	621	4	in	in	ADP
taxlaw-9795	621	5	part	part	NOUN
taxlaw-9795	621	6	iii	iii	NOUN
taxlaw-9795	621	7	,	,	PUNCT
taxlaw-9795	621	8	at	at	ADP
taxlaw-9795	621	9	least	least	ADJ
taxlaw-9795	621	10	if	if	SCONJ
taxlaw-9795	621	11	protective	protective	ADJ
taxlaw-9795	621	12	tax	tax	NOUN
taxlaw-9795	621	13	elections	election	NOUN
taxlaw-9795	621	14	include	include	VERB
taxlaw-9795	621	15	features	feature	NOUN
taxlaw-9795	621	16	that	that	PRON
taxlaw-9795	621	17	make	make	VERB
taxlaw-9795	621	18	filing	file	VERB
taxlaw-9795	621	19	them	they	PRON
taxlaw-9795	621	20	particularly	particularly	ADV
taxlaw-9795	621	21	costly	costly	ADJ
taxlaw-9795	621	22	for	for	SCONJ
taxlaw-9795	621	23	taxpayers	taxpayer	NOUN
taxlaw-9795	621	24	taking	take	VERB
taxlaw-9795	621	25	indefensible	indefensible	ADJ
taxlaw-9795	621	26	positions	position	NOUN
taxlaw-9795	621	27	,	,	PUNCT
taxlaw-9795	621	28	it	it	PRON
taxlaw-9795	621	29	could	could	AUX
taxlaw-9795	621	30	well	well	ADV
taxlaw-9795	621	31	be	be	AUX
taxlaw-9795	621	32	the	the	DET
taxlaw-9795	621	33	case	case	NOUN
taxlaw-9795	621	34	that	that	SCONJ
taxlaw-9795	621	35	the	the	DET
taxlaw-9795	621	36	taxpayers	taxpayer	NOUN
taxlaw-9795	621	37	who	who	PRON
taxlaw-9795	621	38	tend	tend	VERB
taxlaw-9795	621	39	to	to	PART
taxlaw-9795	621	40	file	file	VERB
taxlaw-9795	621	41	protective	protective	ADJ
taxlaw-9795	621	42	tax	tax	NOUN
taxlaw-9795	621	43	elections	election	NOUN
taxlaw-9795	621	44	are	be	AUX
taxlaw-9795	621	45	not	not	PART
taxlaw-9795	621	46	,	,	PUNCT
taxlaw-9795	621	47	in	in	ADP
taxlaw-9795	621	48	fact	fact	NOUN
taxlaw-9795	621	49	,	,	PUNCT
taxlaw-9795	621	50	the	the	DET
taxlaw-9795	621	51	worst	bad	ADJ
taxlaw-9795	621	52	offenders	offender	NOUN
taxlaw-9795	621	53	.	.	PUNCT
taxlaw-9795	622	1	instead	instead	ADV
taxlaw-9795	622	2	,	,	PUNCT
taxlaw-9795	622	3	those	those	PRON
taxlaw-9795	622	4	who	who	PRON
taxlaw-9795	622	5	file	file	VERB
taxlaw-9795	622	6	favorable	favorable	ADJ
taxlaw-9795	622	7	fallback	fallback	NOUN
taxlaw-9795	622	8	protective	protective	ADJ
taxlaw-9795	622	9	tax	tax	NOUN
taxlaw-9795	622	10	elections	election	NOUN
taxlaw-9795	622	11	may	may	AUX
taxlaw-9795	622	12	tend	tend	VERB
taxlaw-9795	622	13	to	to	PART
taxlaw-9795	622	14	be	be	AUX
taxlaw-9795	622	15	taxpayers	taxpayer	NOUN
taxlaw-9795	622	16	taking	take	VERB
taxlaw-9795	622	17	positions	position	NOUN
taxlaw-9795	622	18	that	that	PRON
taxlaw-9795	622	19	are	be	AUX
taxlaw-9795	622	20	defensible	defensible	ADJ
taxlaw-9795	622	21	but	but	CCONJ
taxlaw-9795	622	22	associated	associate	VERB
taxlaw-9795	622	23	with	with	ADP
taxlaw-9795	622	24	some	some	DET
taxlaw-9795	622	25	risk	risk	NOUN
taxlaw-9795	622	26	of	of	ADP
taxlaw-9795	622	27	being	be	AUX
taxlaw-9795	622	28	incorrect	incorrect	ADJ
taxlaw-9795	622	29	.	.	PUNCT
taxlaw-9795	623	1	by	by	ADP
taxlaw-9795	623	2	contrast	contrast	NOUN
taxlaw-9795	623	3	,	,	PUNCT
taxlaw-9795	623	4	taxpayers	taxpayer	NOUN
taxlaw-9795	623	5	taking	take	VERB
taxlaw-9795	623	6	positions	position	NOUN
taxlaw-9795	623	7	that	that	PRON
taxlaw-9795	623	8	are	be	AUX
taxlaw-9795	623	9	very	very	ADV
taxlaw-9795	623	10	certain	certain	ADJ
taxlaw-9795	623	11	to	to	PART
taxlaw-9795	623	12	be	be	AUX
taxlaw-9795	623	13	correct	correct	ADJ
taxlaw-9795	623	14	as	as	ADV
taxlaw-9795	623	15	well	well	ADV
taxlaw-9795	623	16	as	as	ADP
taxlaw-9795	623	17	taxpayers	taxpayer	NOUN
taxlaw-9795	623	18	taking	take	VERB
taxlaw-9795	623	19	very	very	ADV
taxlaw-9795	623	20	aggressive	aggressive	ADJ
taxlaw-9795	623	21	positions	position	NOUN
taxlaw-9795	623	22	may	may	AUX
taxlaw-9795	623	23	tend	tend	VERB
taxlaw-9795	623	24	to	to	PART
taxlaw-9795	623	25	not	not	PART
taxlaw-9795	623	26	file	file	VERB
taxlaw-9795	623	27	.	.	PUNCT
taxlaw-9795	624	1	the	the	DET
taxlaw-9795	624	2	features	feature	NOUN
taxlaw-9795	624	3	described	describe	VERB
taxlaw-9795	624	4	above	above	ADP
taxlaw-9795	624	5	—	—	PUNCT
taxlaw-9795	624	6	namely	namely	ADV
taxlaw-9795	624	7	an	an	DET
taxlaw-9795	624	8	extended	extended	ADJ
taxlaw-9795	624	9	period	period	NOUN
taxlaw-9795	624	10	of	of	ADP
taxlaw-9795	624	11	time	time	NOUN
taxlaw-9795	624	12	for	for	SCONJ
taxlaw-9795	624	13	the	the	DET
taxlaw-9795	624	14	irs	irs	PROPN
taxlaw-9795	624	15	to	to	PART
taxlaw-9795	624	16	examine	examine	VERB
taxlaw-9795	624	17	the	the	DET
taxlaw-9795	624	18	claimed	claim	VERB
taxlaw-9795	624	19	tax	tax	NOUN
taxlaw-9795	624	20	consequences	consequence	NOUN
taxlaw-9795	624	21	and	and	CCONJ
taxlaw-9795	624	22	a	a	DET
taxlaw-9795	624	23	requirement	requirement	NOUN
taxlaw-9795	624	24	that	that	SCONJ
taxlaw-9795	624	25	the	the	DET
taxlaw-9795	624	26	taxpayer	taxpayer	NOUN
taxlaw-9795	624	27	provide	provide	VERB
taxlaw-9795	624	28	a	a	DET
taxlaw-9795	624	29	statement	statement	NOUN
taxlaw-9795	624	30	justifying	justify	VERB
taxlaw-9795	624	31	the	the	DET
taxlaw-9795	624	32	position	position	NOUN
taxlaw-9795	624	33	claimed	claim	VERB
taxlaw-9795	624	34	by	by	ADP
taxlaw-9795	624	35	the	the	DET
taxlaw-9795	624	36	taxpayer	taxpayer	NOUN
taxlaw-9795	624	37	—	—	PUNCT
taxlaw-9795	624	38	may	may	AUX
taxlaw-9795	624	39	discourage	discourage	VERB
taxlaw-9795	624	40	taxpayers	taxpayer	NOUN
taxlaw-9795	624	41	taking	take	VERB
taxlaw-9795	624	42	very	very	ADV
taxlaw-9795	624	43	aggressive	aggressive	ADJ
taxlaw-9795	624	44	positions	position	NOUN
taxlaw-9795	624	45	from	from	ADP
taxlaw-9795	624	46	joining	join	VERB
taxlaw-9795	624	47	the	the	DET
taxlaw-9795	624	48	group	group	NOUN
taxlaw-9795	624	49	that	that	PRON
taxlaw-9795	624	50	files	file	VERB
taxlaw-9795	624	51	protective	protective	ADJ
taxlaw-9795	624	52	tax	tax	NOUN
taxlaw-9795	624	53	elections	election	NOUN
taxlaw-9795	624	54	.	.	PUNCT
taxlaw-9795	625	1	furthermore	furthermore	ADV
taxlaw-9795	625	2	,	,	PUNCT
taxlaw-9795	625	3	these	these	DET
taxlaw-9795	625	4	features	feature	NOUN
taxlaw-9795	625	5	,	,	PUNCT
taxlaw-9795	625	6	by	by	ADP
taxlaw-9795	625	7	making	make	VERB
taxlaw-9795	625	8	it	it	PRON
taxlaw-9795	625	9	so	so	SCONJ
taxlaw-9795	625	10	that	that	SCONJ
taxlaw-9795	625	11	filing	file	VERB
taxlaw-9795	625	12	the	the	DET
taxlaw-9795	625	13	election	election	NOUN
taxlaw-9795	625	14	is	be	AUX
taxlaw-9795	625	15	not	not	PART
taxlaw-9795	625	16	entirely	entirely	ADV
taxlaw-9795	625	17	costless	costless	ADJ
taxlaw-9795	625	18	,	,	PUNCT
taxlaw-9795	625	19	may	may	AUX
taxlaw-9795	625	20	reduce	reduce	VERB
taxlaw-9795	625	21	the	the	DET
taxlaw-9795	625	22	likelihood	likelihood	NOUN
taxlaw-9795	625	23	that	that	SCONJ
taxlaw-9795	625	24	taxpayers	taxpayer	NOUN
taxlaw-9795	625	25	taking	take	VERB
taxlaw-9795	625	26	positions	position	NOUN
taxlaw-9795	625	27	that	that	PRON
taxlaw-9795	625	28	are	be	AUX
taxlaw-9795	625	29	almost	almost	ADV
taxlaw-9795	625	30	certainly	certainly	ADV
taxlaw-9795	625	31	correct	correct	ADJ
taxlaw-9795	625	32	simply	simply	ADV
taxlaw-9795	625	33	file	file	VERB
taxlaw-9795	625	34	the	the	DET
taxlaw-9795	625	35	election	election	NOUN
taxlaw-9795	625	36	anyway.132	anyway.132	NOUN
taxlaw-9795	625	37	even	even	ADV
taxlaw-9795	625	38	if	if	SCONJ
taxlaw-9795	625	39	protective	protective	ADJ
taxlaw-9795	625	40	tax	tax	NOUN
taxlaw-9795	625	41	elections	election	NOUN
taxlaw-9795	625	42	are	be	AUX
taxlaw-9795	625	43	accompanied	accompany	VERB
taxlaw-9795	625	44	by	by	ADP
taxlaw-9795	625	45	these	these	DET
taxlaw-9795	625	46	features	feature	NOUN
taxlaw-9795	625	47	,	,	PUNCT
taxlaw-9795	625	48	however	however	ADV
taxlaw-9795	625	49	,	,	PUNCT
taxlaw-9795	625	50	a	a	DET
taxlaw-9795	625	51	fair	fair	ADJ
taxlaw-9795	625	52	amount	amount	NOUN
taxlaw-9795	625	53	of	of	ADP
taxlaw-9795	625	54	distracting	distract	VERB
taxlaw-9795	625	55	noise	noise	NOUN
taxlaw-9795	625	56	will	will	AUX
taxlaw-9795	625	57	mix	mix	VERB
taxlaw-9795	625	58	with	with	ADP
taxlaw-9795	625	59	potentially	potentially	ADV
taxlaw-9795	625	60	useful	useful	ADJ
taxlaw-9795	625	61	information	information	NOUN
taxlaw-9795	625	62	.	.	PUNCT
taxlaw-9795	626	1	in	in	ADP
taxlaw-9795	626	2	particular	particular	ADJ
taxlaw-9795	626	3	,	,	PUNCT
taxlaw-9795	626	4	with	with	ADP
taxlaw-9795	626	5	these	these	DET
taxlaw-9795	626	6	features	feature	NOUN
taxlaw-9795	626	7	,	,	PUNCT
taxlaw-9795	626	8	it	it	PRON
taxlaw-9795	626	9	may	may	AUX
taxlaw-9795	626	10	well	well	ADV
taxlaw-9795	626	11	be	be	AUX
taxlaw-9795	626	12	the	the	DET
taxlaw-9795	626	13	case	case	NOUN
taxlaw-9795	626	14	that	that	SCONJ
taxlaw-9795	626	15	the	the	DET
taxlaw-9795	626	16	taxpayers	taxpayer	NOUN
taxlaw-9795	626	17	who	who	PRON
taxlaw-9795	626	18	file	file	VERB
taxlaw-9795	626	19	a	a	DET
taxlaw-9795	626	20	protective	protective	ADJ
taxlaw-9795	626	21	tax	tax	NOUN
taxlaw-9795	626	22	election	election	NOUN
taxlaw-9795	626	23	tend	tend	VERB
taxlaw-9795	626	24	to	to	PART
taxlaw-9795	626	25	be	be	AUX
taxlaw-9795	626	26	taxpayers	taxpayer	NOUN
taxlaw-9795	626	27	taking	take	VERB
taxlaw-9795	626	28	defensible	defensible	ADJ
taxlaw-9795	626	29	,	,	PUNCT
taxlaw-9795	626	30	yet	yet	CCONJ
taxlaw-9795	626	31	somewhat	somewhat	ADV
taxlaw-9795	626	32	risky	risky	ADJ
taxlaw-9795	626	33	positions	position	NOUN
taxlaw-9795	626	34	,	,	PUNCT
taxlaw-9795	626	35	who	who	PRON
taxlaw-9795	626	36	would	would	AUX
taxlaw-9795	626	37	benefit	benefit	VERB
taxlaw-9795	626	38	from	from	ADP
taxlaw-9795	626	39	the	the	DET
taxlaw-9795	626	40	result	result	NOUN
taxlaw-9795	626	41	of	of	ADP
taxlaw-9795	626	42	filing	file	VERB
taxlaw-9795	626	43	an	an	DET
taxlaw-9795	626	44	election	election	NOUN
taxlaw-9795	626	45	if	if	SCONJ
taxlaw-9795	626	46	their	their	PRON
taxlaw-9795	626	47	claim	claim	NOUN
taxlaw-9795	626	48	is	be	AUX
taxlaw-9795	626	49	challenged	challenge	VERB
taxlaw-9795	626	50	or	or	CCONJ
taxlaw-9795	626	51	otherwise	otherwise	ADV
taxlaw-9795	626	52	becomes	become	VERB
taxlaw-9795	626	53	unavailable.133	unavailable.133	PRON
taxlaw-9795	626	54	however	however	ADV
taxlaw-9795	626	55	,	,	PUNCT
taxlaw-9795	626	56	this	this	PRON
taxlaw-9795	626	57	leaves	leave	VERB
taxlaw-9795	626	58	a	a	DET
taxlaw-9795	626	59	number	number	NOUN
taxlaw-9795	626	60	of	of	ADP
taxlaw-9795	626	61	different	different	ADJ
taxlaw-9795	626	62	taxpayers	taxpayer	NOUN
taxlaw-9795	626	63	in	in	ADP
taxlaw-9795	626	64	the	the	DET
taxlaw-9795	626	65	non	non	ADJ
taxlaw-9795	626	66	-	-	ADJ
taxlaw-9795	626	67	filing	filing	ADJ
taxlaw-9795	626	68	group	group	NOUN
taxlaw-9795	626	69	.	.	PUNCT
taxlaw-9795	627	1	in	in	ADP
taxlaw-9795	627	2	particular	particular	ADJ
taxlaw-9795	627	3	,	,	PUNCT
taxlaw-9795	627	4	the	the	DET
taxlaw-9795	627	5	non	non	ADJ
taxlaw-9795	627	6	-	-	ADJ
taxlaw-9795	627	7	filing	filing	ADJ
taxlaw-9795	627	8	group	group	NOUN
taxlaw-9795	627	9	could	could	AUX
taxlaw-9795	627	10	include	include	VERB
taxlaw-9795	627	11	(	(	PUNCT
taxlaw-9795	627	12	1	1	X
taxlaw-9795	627	13	)	)	PUNCT
taxlaw-9795	627	14	taxpayers	taxpayer	NOUN
taxlaw-9795	627	15	taking	take	VERB
taxlaw-9795	627	16	aggressive	aggressive	ADJ
taxlaw-9795	627	17	positions	position	NOUN
taxlaw-9795	627	18	who	who	PRON
taxlaw-9795	627	19	avoided	avoid	VERB
taxlaw-9795	627	20	filing	file	VERB
taxlaw-9795	627	21	the	the	DET
taxlaw-9795	627	22	protective	protective	ADJ
taxlaw-9795	627	23	tax	tax	NOUN
taxlaw-9795	627	24	election	election	NOUN
taxlaw-9795	627	25	so	so	SCONJ
taxlaw-9795	627	26	as	as	SCONJ
taxlaw-9795	627	27	to	to	PART
taxlaw-9795	627	28	not	not	PART
taxlaw-9795	627	29	attract	attract	VERB
taxlaw-9795	627	30	irs	irs	PROPN
taxlaw-9795	627	31	attention	attention	NOUN
taxlaw-9795	627	32	,	,	PUNCT
taxlaw-9795	627	33	(	(	PUNCT
taxlaw-9795	627	34	2	2	X
taxlaw-9795	627	35	)	)	PUNCT
taxlaw-9795	627	36	taxpayers	taxpayer	NOUN
taxlaw-9795	627	37	who	who	PRON
taxlaw-9795	627	38	did	do	AUX
taxlaw-9795	627	39	not	not	PART
taxlaw-9795	627	40	file	file	VERB
taxlaw-9795	627	41	the	the	DET
taxlaw-9795	627	42	protective	protective	ADJ
taxlaw-9795	627	43	tax	tax	NOUN
taxlaw-9795	627	44	election	election	NOUN
taxlaw-9795	627	45	simply	simply	ADV
taxlaw-9795	627	46	because	because	SCONJ
taxlaw-9795	627	47	,	,	PUNCT
taxlaw-9795	627	48	even	even	ADV
taxlaw-9795	627	49	if	if	SCONJ
taxlaw-9795	627	50	their	their	PRON
taxlaw-9795	627	51	original	original	ADJ
taxlaw-9795	627	52	claim	claim	NOUN
taxlaw-9795	627	53	fails	fail	VERB
taxlaw-9795	627	54	so	so	SCONJ
taxlaw-9795	627	55	that	that	SCONJ
taxlaw-9795	627	56	making	make	VERB
taxlaw-9795	627	57	the	the	DET
taxlaw-9795	627	58	election	election	NOUN
taxlaw-9795	627	59	would	would	AUX
taxlaw-9795	627	60	affect	affect	VERB
taxlaw-9795	627	61	their	their	PRON
taxlaw-9795	627	62	tax	tax	NOUN
taxlaw-9795	627	63	consequences	consequence	NOUN
taxlaw-9795	627	64	,	,	PUNCT
taxlaw-9795	627	65	they	they	PRON
taxlaw-9795	627	66	would	would	AUX
taxlaw-9795	627	67	fare	fare	VERB
taxlaw-9795	627	68	better	well	ADJ
taxlaw-9795	627	69	132	132	NUM
taxlaw-9795	627	70	along	along	ADP
taxlaw-9795	627	71	similar	similar	ADJ
taxlaw-9795	627	72	lines	line	NOUN
taxlaw-9795	627	73	,	,	PUNCT
taxlaw-9795	627	74	professor	professor	NOUN
taxlaw-9795	627	75	blank	blank	NOUN
taxlaw-9795	627	76	has	have	AUX
taxlaw-9795	627	77	discussed	discuss	VERB
taxlaw-9795	627	78	the	the	DET
taxlaw-9795	627	79	phenomenon	phenomenon	NOUN
taxlaw-9795	627	80	of	of	ADP
taxlaw-9795	627	81	“	"	PUNCT
taxlaw-9795	627	82	overdisclosure	overdisclosure	NOUN
taxlaw-9795	627	83	”	"	PUNCT
taxlaw-9795	627	84	—	—	PUNCT
taxlaw-9795	627	85	taxpayers	taxpayer	NOUN
taxlaw-9795	627	86	who	who	PRON
taxlaw-9795	627	87	report	report	VERB
taxlaw-9795	627	88	non	non	ADJ
taxlaw-9795	627	89	-	-	ADJ
taxlaw-9795	627	90	abusive	abusive	ADJ
taxlaw-9795	627	91	transactions	transaction	NOUN
taxlaw-9795	627	92	in	in	ADP
taxlaw-9795	627	93	response	response	NOUN
taxlaw-9795	627	94	to	to	ADP
taxlaw-9795	627	95	requirements	requirement	NOUN
taxlaw-9795	627	96	to	to	PART
taxlaw-9795	627	97	disclose	disclose	VERB
taxlaw-9795	627	98	certain	certain	ADJ
taxlaw-9795	627	99	,	,	PUNCT
taxlaw-9795	627	100	potentially	potentially	ADV
taxlaw-9795	627	101	abusive	abusive	ADJ
taxlaw-9795	627	102	transactions	transaction	NOUN
taxlaw-9795	627	103	.	.	PUNCT
taxlaw-9795	628	1	blank	blank	ADJ
taxlaw-9795	628	2	,	,	PUNCT
taxlaw-9795	628	3	supra	supra	PROPN
taxlaw-9795	628	4	note	note	NOUN
taxlaw-9795	628	5	124	124	NUM
taxlaw-9795	628	6	.	.	PUNCT
taxlaw-9795	629	1	he	he	PRON
taxlaw-9795	629	2	describes	describe	VERB
taxlaw-9795	629	3	how	how	SCONJ
taxlaw-9795	629	4	various	various	ADJ
taxlaw-9795	629	5	measures	measure	NOUN
taxlaw-9795	629	6	(	(	PUNCT
taxlaw-9795	629	7	such	such	ADJ
taxlaw-9795	629	8	as	as	ADP
taxlaw-9795	629	9	requiring	require	VERB
taxlaw-9795	629	10	taxpayers	taxpayer	NOUN
taxlaw-9795	629	11	to	to	PART
taxlaw-9795	629	12	submit	submit	VERB
taxlaw-9795	629	13	non	non	ADJ
taxlaw-9795	629	14	-	-	ADJ
taxlaw-9795	629	15	tax	tax	ADJ
taxlaw-9795	629	16	documentation	documentation	NOUN
taxlaw-9795	629	17	related	relate	VERB
taxlaw-9795	629	18	to	to	ADP
taxlaw-9795	629	19	the	the	DET
taxlaw-9795	629	20	transactions	transaction	NOUN
taxlaw-9795	629	21	that	that	PRON
taxlaw-9795	629	22	they	they	PRON
taxlaw-9795	629	23	disclose	disclose	VERB
taxlaw-9795	629	24	)	)	PUNCT
taxlaw-9795	629	25	can	can	AUX
taxlaw-9795	629	26	discourage	discourage	VERB
taxlaw-9795	629	27	over	over	ADP
taxlaw-9795	629	28	-	-	PUNCT
taxlaw-9795	629	29	disclosure	disclosure	NOUN
taxlaw-9795	629	30	by	by	ADP
taxlaw-9795	629	31	making	make	VERB
taxlaw-9795	629	32	disclosure	disclosure	NOUN
taxlaw-9795	629	33	more	more	ADV
taxlaw-9795	629	34	costly	costly	ADJ
taxlaw-9795	629	35	.	.	PUNCT
taxlaw-9795	630	1	i	i	PRON
taxlaw-9795	630	2	d.	d.	PROPN
taxlaw-9795	630	3	at	at	ADP
taxlaw-9795	630	4	1686	1686	NUM
taxlaw-9795	630	5	-	-	SYM
taxlaw-9795	630	6	88	88	NUM
taxlaw-9795	630	7	.	.	PUNCT
taxlaw-9795	631	1	133	133	NUM
taxlaw-9795	631	2	when	when	SCONJ
taxlaw-9795	631	3	protective	protective	ADJ
taxlaw-9795	631	4	tax	tax	NOUN
taxlaw-9795	631	5	elections	election	NOUN
taxlaw-9795	631	6	were	be	AUX
taxlaw-9795	631	7	allowed	allow	VERB
taxlaw-9795	631	8	under	under	ADP
taxlaw-9795	631	9	section	section	NOUN
taxlaw-9795	631	10	6015(c	6015(c	NOUN
taxlaw-9795	631	11	)	)	PUNCT
taxlaw-9795	631	12	,	,	PUNCT
taxlaw-9795	631	13	it	it	PRON
taxlaw-9795	631	14	is	be	AUX
taxlaw-9795	631	15	possible	possible	ADJ
taxlaw-9795	631	16	that	that	SCONJ
taxlaw-9795	631	17	this	this	DET
taxlaw-9795	631	18	separation	separation	NOUN
taxlaw-9795	631	19	into	into	ADP
taxlaw-9795	631	20	different	different	ADJ
taxlaw-9795	631	21	groups	group	NOUN
taxlaw-9795	631	22	would	would	AUX
taxlaw-9795	631	23	have	have	AUX
taxlaw-9795	631	24	worked	work	VERB
taxlaw-9795	631	25	out	out	ADP
taxlaw-9795	631	26	differently	differently	ADV
taxlaw-9795	631	27	.	.	PUNCT
taxlaw-9795	632	1	for	for	ADP
taxlaw-9795	632	2	additional	additional	ADJ
taxlaw-9795	632	3	discussion	discussion	NOUN
taxlaw-9795	632	4	of	of	ADP
taxlaw-9795	632	5	this	this	DET
taxlaw-9795	632	6	election	election	NOUN
taxlaw-9795	632	7	,	,	PUNCT
taxlaw-9795	632	8	see	see	VERB
taxlaw-9795	632	9	supra	supra	PROPN
taxlaw-9795	632	10	part	part	PROPN
taxlaw-9795	632	11	i.d	i.d	PROPN
taxlaw-9795	632	12	.	.	PROPN
taxlaw-9795	633	1	if	if	SCONJ
taxlaw-9795	633	2	a	a	DET
taxlaw-9795	633	3	member	member	NOUN
taxlaw-9795	633	4	of	of	ADP
taxlaw-9795	633	5	a	a	DET
taxlaw-9795	633	6	divorcing	divorcing	ADJ
taxlaw-9795	633	7	couple	couple	NOUN
taxlaw-9795	633	8	thought	think	VERB
taxlaw-9795	633	9	that	that	SCONJ
taxlaw-9795	633	10	filing	file	VERB
taxlaw-9795	633	11	the	the	DET
taxlaw-9795	633	12	election	election	NOUN
taxlaw-9795	633	13	would	would	AUX
taxlaw-9795	633	14	attract	attract	VERB
taxlaw-9795	633	15	irs	irs	PROPN
taxlaw-9795	633	16	attention	attention	NOUN
taxlaw-9795	633	17	but	but	CCONJ
taxlaw-9795	633	18	,	,	PUNCT
taxlaw-9795	633	19	at	at	ADP
taxlaw-9795	633	20	the	the	DET
taxlaw-9795	633	21	same	same	ADJ
taxlaw-9795	633	22	time	time	NOUN
taxlaw-9795	633	23	,	,	PUNCT
taxlaw-9795	633	24	thought	think	VERB
taxlaw-9795	633	25	that	that	SCONJ
taxlaw-9795	633	26	they	they	PRON
taxlaw-9795	633	27	would	would	AUX
taxlaw-9795	633	28	not	not	PART
taxlaw-9795	633	29	be	be	AUX
taxlaw-9795	633	30	liable	liable	ADJ
taxlaw-9795	633	31	for	for	ADP
taxlaw-9795	633	32	any	any	DET
taxlaw-9795	633	33	significant	significant	ADJ
taxlaw-9795	633	34	part	part	NOUN
taxlaw-9795	633	35	of	of	ADP
taxlaw-9795	633	36	any	any	DET
taxlaw-9795	633	37	deficiency	deficiency	NOUN
taxlaw-9795	633	38	,	,	PUNCT
taxlaw-9795	633	39	then	then	ADV
taxlaw-9795	633	40	the	the	DET
taxlaw-9795	633	41	possibility	possibility	NOUN
taxlaw-9795	633	42	of	of	ADP
taxlaw-9795	633	43	attracting	attract	VERB
taxlaw-9795	633	44	irs	irs	PROPN
taxlaw-9795	633	45	attention	attention	NOUN
taxlaw-9795	633	46	might	might	AUX
taxlaw-9795	633	47	not	not	PART
taxlaw-9795	633	48	have	have	AUX
taxlaw-9795	633	49	discouraged	discourage	VERB
taxlaw-9795	633	50	filing	filing	NOUN
taxlaw-9795	633	51	.	.	PUNCT
taxlaw-9795	634	1	a	a	DET
taxlaw-9795	634	2	second	second	ADJ
taxlaw-9795	634	3	reason	reason	NOUN
taxlaw-9795	634	4	protective	protective	ADJ
taxlaw-9795	634	5	filings	filing	NOUN
taxlaw-9795	634	6	in	in	ADP
taxlaw-9795	634	7	this	this	DET
taxlaw-9795	634	8	context	context	NOUN
taxlaw-9795	634	9	may	may	AUX
taxlaw-9795	634	10	not	not	PART
taxlaw-9795	634	11	have	have	AUX
taxlaw-9795	634	12	provided	provide	VERB
taxlaw-9795	634	13	very	very	ADV
taxlaw-9795	634	14	clear	clear	ADJ
taxlaw-9795	634	15	signals	signal	NOUN
taxlaw-9795	634	16	is	be	AUX
taxlaw-9795	634	17	that	that	SCONJ
taxlaw-9795	634	18	taxpayers	taxpayer	NOUN
taxlaw-9795	634	19	,	,	PUNCT
taxlaw-9795	634	20	by	by	ADP
taxlaw-9795	634	21	not	not	PART
taxlaw-9795	634	22	filing	file	VERB
taxlaw-9795	634	23	on	on	ADP
taxlaw-9795	634	24	a	a	DET
taxlaw-9795	634	25	protective	protective	ADJ
taxlaw-9795	634	26	basis	basis	NOUN
taxlaw-9795	634	27	,	,	PUNCT
taxlaw-9795	634	28	would	would	AUX
taxlaw-9795	634	29	not	not	PART
taxlaw-9795	634	30	lose	lose	VERB
taxlaw-9795	634	31	the	the	DET
taxlaw-9795	634	32	ability	ability	NOUN
taxlaw-9795	634	33	to	to	PART
taxlaw-9795	634	34	file	file	VERB
taxlaw-9795	634	35	later	later	ADV
taxlaw-9795	634	36	after	after	SCONJ
taxlaw-9795	634	37	the	the	DET
taxlaw-9795	634	38	irs	irs	PROPN
taxlaw-9795	634	39	assessed	assess	VERB
taxlaw-9795	634	40	a	a	DET
taxlaw-9795	634	41	deficiency	deficiency	NOUN
taxlaw-9795	634	42	.	.	PUNCT
taxlaw-9795	635	1	this	this	PRON
taxlaw-9795	635	2	might	might	AUX
taxlaw-9795	635	3	create	create	VERB
taxlaw-9795	635	4	less	less	ADJ
taxlaw-9795	635	5	of	of	ADP
taxlaw-9795	635	6	an	an	DET
taxlaw-9795	635	7	impetus	impetus	NOUN
taxlaw-9795	635	8	to	to	PART
taxlaw-9795	635	9	file	file	VERB
taxlaw-9795	635	10	on	on	ADP
taxlaw-9795	635	11	a	a	DET
taxlaw-9795	635	12	protective	protective	ADJ
taxlaw-9795	635	13	basis	basis	NOUN
taxlaw-9795	635	14	even	even	ADV
taxlaw-9795	635	15	if	if	SCONJ
taxlaw-9795	635	16	a	a	DET
taxlaw-9795	635	17	taxpayer	taxpayer	NOUN
taxlaw-9795	635	18	feared	fear	VERB
taxlaw-9795	635	19	there	there	PRON
taxlaw-9795	635	20	may	may	AUX
taxlaw-9795	635	21	be	be	AUX
taxlaw-9795	635	22	weaknesses	weakness	NOUN
taxlaw-9795	635	23	in	in	ADP
taxlaw-9795	635	24	previously	previously	ADV
taxlaw-9795	635	25	filed	file	VERB
taxlaw-9795	635	26	returns	return	NOUN
taxlaw-9795	635	27	.	.	PUNCT
taxlaw-9795	636	1	a	a	DET
taxlaw-9795	636	2	third	third	ADJ
taxlaw-9795	636	3	reason	reason	NOUN
taxlaw-9795	636	4	to	to	PART
taxlaw-9795	636	5	suspect	suspect	VERB
taxlaw-9795	636	6	that	that	SCONJ
taxlaw-9795	636	7	protective	protective	ADJ
taxlaw-9795	636	8	filings	filing	NOUN
taxlaw-9795	636	9	may	may	AUX
taxlaw-9795	636	10	not	not	PART
taxlaw-9795	636	11	have	have	AUX
taxlaw-9795	636	12	been	be	AUX
taxlaw-9795	636	13	very	very	ADV
taxlaw-9795	636	14	informative	informative	ADJ
taxlaw-9795	636	15	in	in	ADP
taxlaw-9795	636	16	this	this	DET
taxlaw-9795	636	17	context	context	NOUN
taxlaw-9795	636	18	is	be	AUX
taxlaw-9795	636	19	that	that	SCONJ
taxlaw-9795	636	20	the	the	DET
taxlaw-9795	636	21	decision	decision	NOUN
taxlaw-9795	636	22	to	to	PART
taxlaw-9795	636	23	file	file	VERB
taxlaw-9795	636	24	may	may	AUX
taxlaw-9795	636	25	often	often	ADV
taxlaw-9795	636	26	have	have	AUX
taxlaw-9795	636	27	been	be	AUX
taxlaw-9795	636	28	driven	drive	VERB
taxlaw-9795	636	29	by	by	ADP
taxlaw-9795	636	30	non	non	ADJ
taxlaw-9795	636	31	-	-	ADJ
taxlaw-9795	636	32	tax	tax	ADJ
taxlaw-9795	636	33	strategic	strategic	ADJ
taxlaw-9795	636	34	considerations	consideration	NOUN
taxlaw-9795	636	35	.	.	PUNCT
taxlaw-9795	637	1	some	some	DET
taxlaw-9795	637	2	commentators	commentator	NOUN
taxlaw-9795	637	3	noted	note	VERB
taxlaw-9795	637	4	that	that	SCONJ
taxlaw-9795	637	5	divorce	divorce	NOUN
taxlaw-9795	637	6	lawyers	lawyer	NOUN
taxlaw-9795	637	7	viewed	view	VERB
taxlaw-9795	637	8	the	the	DET
taxlaw-9795	637	9	ability	ability	NOUN
taxlaw-9795	637	10	to	to	PART
taxlaw-9795	637	11	file	file	VERB
taxlaw-9795	637	12	the	the	DET
taxlaw-9795	637	13	election	election	NOUN
taxlaw-9795	637	14	as	as	ADP
taxlaw-9795	637	15	a	a	DET
taxlaw-9795	637	16	“	"	PUNCT
taxlaw-9795	637	17	bargaining	bargaining	NOUN
taxlaw-9795	637	18	chip	chip	NOUN
taxlaw-9795	637	19	”	"	PUNCT
taxlaw-9795	637	20	in	in	ADP
taxlaw-9795	637	21	the	the	DET
taxlaw-9795	637	22	divorce	divorce	NOUN
taxlaw-9795	637	23	proceedings	proceeding	NOUN
taxlaw-9795	637	24	.	.	PUNCT
taxlaw-9795	638	1	see	see	VERB
taxlaw-9795	638	2	supra	supra	PROPN
taxlaw-9795	638	3	note	note	PROPN
taxlaw-9795	638	4	81	81	NUM
taxlaw-9795	638	5	.	.	SYM
taxlaw-9795	638	6	108	108	NUM
taxlaw-9795	638	7	columbia	columbia	PROPN
taxlaw-9795	638	8	journal	journal	PROPN
taxlaw-9795	638	9	of	of	ADP
taxlaw-9795	638	10	tax	tax	NOUN
taxlaw-9795	638	11	law	law	NOUN
taxlaw-9795	639	1	[	[	X
taxlaw-9795	639	2	vol	vol	NOUN
taxlaw-9795	639	3	:	:	PUNCT
taxlaw-9795	639	4	13:2	13:2	NUM
taxlaw-9795	639	5	under	under	ADP
taxlaw-9795	639	6	the	the	DET
taxlaw-9795	639	7	default	default	NOUN
taxlaw-9795	639	8	rule	rule	NOUN
taxlaw-9795	639	9	(	(	PUNCT
taxlaw-9795	639	10	the	the	DET
taxlaw-9795	639	11	taxpayers	taxpayer	NOUN
taxlaw-9795	639	12	in	in	ADP
taxlaw-9795	639	13	this	this	DET
taxlaw-9795	639	14	group	group	NOUN
taxlaw-9795	639	15	may	may	AUX
taxlaw-9795	639	16	be	be	AUX
taxlaw-9795	639	17	taking	take	VERB
taxlaw-9795	639	18	very	very	ADV
taxlaw-9795	639	19	aggressive	aggressive	ADJ
taxlaw-9795	639	20	positions	position	NOUN
taxlaw-9795	639	21	,	,	PUNCT
taxlaw-9795	639	22	defensible	defensible	ADJ
taxlaw-9795	639	23	but	but	CCONJ
taxlaw-9795	639	24	somewhat	somewhat	ADV
taxlaw-9795	639	25	risky	risky	ADJ
taxlaw-9795	639	26	positions	position	NOUN
taxlaw-9795	639	27	,	,	PUNCT
taxlaw-9795	639	28	or	or	CCONJ
taxlaw-9795	639	29	positions	position	NOUN
taxlaw-9795	639	30	that	that	PRON
taxlaw-9795	639	31	have	have	VERB
taxlaw-9795	639	32	virtually	virtually	ADV
taxlaw-9795	639	33	no	no	DET
taxlaw-9795	639	34	chance	chance	NOUN
taxlaw-9795	639	35	of	of	ADP
taxlaw-9795	639	36	being	be	AUX
taxlaw-9795	639	37	successfully	successfully	ADV
taxlaw-9795	639	38	challenged	challenge	VERB
taxlaw-9795	639	39	)	)	PUNCT
taxlaw-9795	639	40	,	,	PUNCT
taxlaw-9795	639	41	(	(	PUNCT
taxlaw-9795	639	42	3	3	X
taxlaw-9795	639	43	)	)	PUNCT
taxlaw-9795	639	44	taxpayers	taxpayer	NOUN
taxlaw-9795	639	45	who	who	PRON
taxlaw-9795	639	46	would	would	AUX
taxlaw-9795	639	47	benefit	benefit	VERB
taxlaw-9795	639	48	from	from	ADP
taxlaw-9795	639	49	the	the	DET
taxlaw-9795	639	50	election	election	NOUN
taxlaw-9795	639	51	if	if	SCONJ
taxlaw-9795	639	52	their	their	PRON
taxlaw-9795	639	53	positions	position	NOUN
taxlaw-9795	639	54	were	be	AUX
taxlaw-9795	639	55	challenged	challenge	VERB
taxlaw-9795	639	56	but	but	CCONJ
taxlaw-9795	639	57	who	who	PRON
taxlaw-9795	639	58	are	be	AUX
taxlaw-9795	639	59	taking	take	VERB
taxlaw-9795	639	60	positions	position	NOUN
taxlaw-9795	639	61	that	that	PRON
taxlaw-9795	639	62	have	have	VERB
taxlaw-9795	639	63	a	a	DET
taxlaw-9795	639	64	very	very	ADV
taxlaw-9795	639	65	low	low	ADJ
taxlaw-9795	639	66	chance	chance	NOUN
taxlaw-9795	639	67	of	of	ADP
taxlaw-9795	639	68	being	be	AUX
taxlaw-9795	639	69	successfully	successfully	ADV
taxlaw-9795	639	70	challenged	challenge	VERB
taxlaw-9795	639	71	so	so	SCONJ
taxlaw-9795	639	72	that	that	SCONJ
taxlaw-9795	639	73	a	a	DET
taxlaw-9795	639	74	protective	protective	ADJ
taxlaw-9795	639	75	tax	tax	NOUN
taxlaw-9795	639	76	election	election	NOUN
taxlaw-9795	639	77	is	be	AUX
taxlaw-9795	639	78	simply	simply	ADV
taxlaw-9795	639	79	unnecessary	unnecessary	ADJ
taxlaw-9795	639	80	,	,	PUNCT
taxlaw-9795	639	81	and	and	CCONJ
taxlaw-9795	639	82	(	(	PUNCT
taxlaw-9795	639	83	4	4	X
taxlaw-9795	639	84	)	)	PUNCT
taxlaw-9795	639	85	taxpayers	taxpayer	NOUN
taxlaw-9795	639	86	who	who	PRON
taxlaw-9795	639	87	did	do	AUX
taxlaw-9795	639	88	not	not	PART
taxlaw-9795	639	89	receive	receive	VERB
taxlaw-9795	639	90	sophisticated	sophisticated	ADJ
taxlaw-9795	639	91	tax	tax	NOUN
taxlaw-9795	639	92	advice	advice	NOUN
taxlaw-9795	639	93	.	.	PUNCT
taxlaw-9795	640	1	in	in	ADP
taxlaw-9795	640	2	some	some	DET
taxlaw-9795	640	3	cases	case	NOUN
taxlaw-9795	640	4	,	,	PUNCT
taxlaw-9795	640	5	it	it	PRON
taxlaw-9795	640	6	may	may	AUX
taxlaw-9795	640	7	be	be	AUX
taxlaw-9795	640	8	a	a	DET
taxlaw-9795	640	9	straightforward	straightforward	ADJ
taxlaw-9795	640	10	exercise	exercise	NOUN
taxlaw-9795	640	11	for	for	ADP
taxlaw-9795	640	12	the	the	DET
taxlaw-9795	640	13	irs	irs	PROPN
taxlaw-9795	640	14	to	to	PART
taxlaw-9795	640	15	distinguish	distinguish	VERB
taxlaw-9795	640	16	taxpayers	taxpayer	NOUN
taxlaw-9795	640	17	in	in	ADP
taxlaw-9795	640	18	the	the	DET
taxlaw-9795	640	19	second	second	ADJ
taxlaw-9795	640	20	group	group	NOUN
taxlaw-9795	640	21	from	from	ADP
taxlaw-9795	640	22	the	the	DET
taxlaw-9795	640	23	other	other	ADJ
taxlaw-9795	640	24	groups	group	NOUN
taxlaw-9795	640	25	.	.	PUNCT
taxlaw-9795	641	1	in	in	ADP
taxlaw-9795	641	2	particular	particular	ADJ
taxlaw-9795	641	3	,	,	PUNCT
taxlaw-9795	641	4	for	for	ADP
taxlaw-9795	641	5	protective	protective	ADJ
taxlaw-9795	641	6	tax	tax	NOUN
taxlaw-9795	641	7	elections	election	NOUN
taxlaw-9795	641	8	that	that	PRON
taxlaw-9795	641	9	are	be	AUX
taxlaw-9795	641	10	due	due	ADJ
taxlaw-9795	641	11	with	with	ADP
taxlaw-9795	641	12	a	a	DET
taxlaw-9795	641	13	tax	tax	NOUN
taxlaw-9795	641	14	return	return	NOUN
taxlaw-9795	641	15	and	and	CCONJ
taxlaw-9795	641	16	that	that	PRON
taxlaw-9795	641	17	affect	affect	VERB
taxlaw-9795	641	18	the	the	DET
taxlaw-9795	641	19	tax	tax	NOUN
taxlaw-9795	641	20	consequences	consequence	NOUN
taxlaw-9795	641	21	of	of	ADP
taxlaw-9795	641	22	only	only	ADJ
taxlaw-9795	641	23	transactions	transaction	NOUN
taxlaw-9795	641	24	that	that	PRON
taxlaw-9795	641	25	are	be	AUX
taxlaw-9795	641	26	already	already	ADV
taxlaw-9795	641	27	completed	complete	VERB
taxlaw-9795	641	28	as	as	ADP
taxlaw-9795	641	29	of	of	ADP
taxlaw-9795	641	30	that	that	DET
taxlaw-9795	641	31	time	time	NOUN
taxlaw-9795	641	32	,	,	PUNCT
taxlaw-9795	641	33	the	the	DET
taxlaw-9795	641	34	irs	irs	PROPN
taxlaw-9795	641	35	can	can	AUX
taxlaw-9795	641	36	determine	determine	VERB
taxlaw-9795	641	37	if	if	SCONJ
taxlaw-9795	641	38	the	the	DET
taxlaw-9795	641	39	taxpayer	taxpayer	NOUN
taxlaw-9795	641	40	would	would	AUX
taxlaw-9795	641	41	fare	fare	VERB
taxlaw-9795	641	42	better	well	ADV
taxlaw-9795	641	43	under	under	ADP
taxlaw-9795	641	44	the	the	DET
taxlaw-9795	641	45	default	default	NOUN
taxlaw-9795	641	46	rule	rule	NOUN
taxlaw-9795	641	47	than	than	ADP
taxlaw-9795	641	48	with	with	ADP
taxlaw-9795	641	49	the	the	DET
taxlaw-9795	641	50	election	election	NOUN
taxlaw-9795	641	51	in	in	ADP
taxlaw-9795	641	52	place	place	NOUN
taxlaw-9795	641	53	so	so	SCONJ
taxlaw-9795	641	54	that	that	SCONJ
taxlaw-9795	641	55	the	the	DET
taxlaw-9795	641	56	taxpayer	taxpayer	NOUN
taxlaw-9795	641	57	is	be	AUX
taxlaw-9795	641	58	a	a	DET
taxlaw-9795	641	59	member	member	NOUN
taxlaw-9795	641	60	of	of	ADP
taxlaw-9795	641	61	the	the	DET
taxlaw-9795	641	62	second	second	ADJ
taxlaw-9795	641	63	group	group	NOUN
taxlaw-9795	641	64	.	.	PUNCT
taxlaw-9795	642	1	however	however	ADV
taxlaw-9795	642	2	,	,	PUNCT
taxlaw-9795	642	3	distinguishing	distinguish	VERB
taxlaw-9795	642	4	among	among	ADP
taxlaw-9795	642	5	taxpayers	taxpayer	NOUN
taxlaw-9795	642	6	within	within	ADP
taxlaw-9795	642	7	that	that	DET
taxlaw-9795	642	8	group	group	NOUN
taxlaw-9795	642	9	may	may	AUX
taxlaw-9795	642	10	be	be	AUX
taxlaw-9795	642	11	difficult	difficult	ADJ
taxlaw-9795	642	12	.	.	PUNCT
taxlaw-9795	643	1	moreover	moreover	ADV
taxlaw-9795	643	2	,	,	PUNCT
taxlaw-9795	643	3	distinguishing	distinguish	VERB
taxlaw-9795	643	4	taxpayers	taxpayer	NOUN
taxlaw-9795	643	5	in	in	ADP
taxlaw-9795	643	6	the	the	DET
taxlaw-9795	643	7	second	second	ADJ
taxlaw-9795	643	8	group	group	NOUN
taxlaw-9795	643	9	from	from	ADP
taxlaw-9795	643	10	the	the	DET
taxlaw-9795	643	11	other	other	ADJ
taxlaw-9795	643	12	groups	group	NOUN
taxlaw-9795	643	13	becomes	become	VERB
taxlaw-9795	643	14	more	more	ADV
taxlaw-9795	643	15	difficult	difficult	ADJ
taxlaw-9795	643	16	in	in	ADP
taxlaw-9795	643	17	the	the	DET
taxlaw-9795	643	18	case	case	NOUN
taxlaw-9795	643	19	of	of	ADP
taxlaw-9795	643	20	an	an	DET
taxlaw-9795	643	21	election	election	NOUN
taxlaw-9795	643	22	that	that	PRON
taxlaw-9795	643	23	affects	affect	VERB
taxlaw-9795	643	24	the	the	DET
taxlaw-9795	643	25	tax	tax	NOUN
taxlaw-9795	643	26	consequences	consequence	NOUN
taxlaw-9795	643	27	of	of	ADP
taxlaw-9795	643	28	future	future	ADJ
taxlaw-9795	643	29	events.134	events.134	PROPN
taxlaw-9795	643	30	without	without	ADP
taxlaw-9795	643	31	knowing	know	VERB
taxlaw-9795	643	32	a	a	DET
taxlaw-9795	643	33	taxpayer	taxpayer	NOUN
taxlaw-9795	643	34	’s	’s	PART
taxlaw-9795	643	35	prediction	prediction	NOUN
taxlaw-9795	643	36	about	about	ADP
taxlaw-9795	643	37	future	future	ADJ
taxlaw-9795	643	38	events	event	NOUN
taxlaw-9795	643	39	,	,	PUNCT
taxlaw-9795	643	40	it	it	PRON
taxlaw-9795	643	41	will	will	AUX
taxlaw-9795	643	42	be	be	AUX
taxlaw-9795	643	43	difficult	difficult	ADJ
taxlaw-9795	643	44	for	for	SCONJ
taxlaw-9795	643	45	the	the	DET
taxlaw-9795	643	46	irs	irs	PROPN
taxlaw-9795	643	47	to	to	PART
taxlaw-9795	643	48	discern	discern	VERB
taxlaw-9795	643	49	whether	whether	SCONJ
taxlaw-9795	643	50	the	the	DET
taxlaw-9795	643	51	taxpayer	taxpayer	NOUN
taxlaw-9795	643	52	would	would	AUX
taxlaw-9795	643	53	have	have	AUX
taxlaw-9795	643	54	concluded	conclude	VERB
taxlaw-9795	643	55	that	that	SCONJ
taxlaw-9795	643	56	the	the	DET
taxlaw-9795	643	57	outcome	outcome	NOUN
taxlaw-9795	643	58	that	that	PRON
taxlaw-9795	643	59	follows	follow	VERB
taxlaw-9795	643	60	under	under	ADP
taxlaw-9795	643	61	the	the	DET
taxlaw-9795	643	62	default	default	NOUN
taxlaw-9795	643	63	rule	rule	NOUN
taxlaw-9795	643	64	is	be	AUX
taxlaw-9795	643	65	more	more	ADV
taxlaw-9795	643	66	favorable	favorable	ADJ
taxlaw-9795	643	67	than	than	ADP
taxlaw-9795	643	68	the	the	DET
taxlaw-9795	643	69	outcome	outcome	NOUN
taxlaw-9795	643	70	that	that	PRON
taxlaw-9795	643	71	follows	follow	VERB
taxlaw-9795	643	72	from	from	ADP
taxlaw-9795	643	73	making	make	VERB
taxlaw-9795	643	74	the	the	DET
taxlaw-9795	643	75	election.135	election.135	NOUN
taxlaw-9795	643	76	without	without	ADP
taxlaw-9795	643	77	this	this	DET
taxlaw-9795	643	78	information	information	NOUN
taxlaw-9795	643	79	,	,	PUNCT
taxlaw-9795	643	80	the	the	DET
taxlaw-9795	643	81	irs	irs	PROPN
taxlaw-9795	643	82	can	can	AUX
taxlaw-9795	643	83	not	not	PART
taxlaw-9795	643	84	discern	discern	VERB
taxlaw-9795	643	85	whether	whether	SCONJ
taxlaw-9795	643	86	the	the	DET
taxlaw-9795	643	87	taxpayer	taxpayer	NOUN
taxlaw-9795	643	88	is	be	AUX
taxlaw-9795	643	89	in	in	ADP
taxlaw-9795	643	90	the	the	DET
taxlaw-9795	643	91	second	second	ADJ
taxlaw-9795	643	92	group	group	NOUN
taxlaw-9795	643	93	.	.	PUNCT
taxlaw-9795	644	1	the	the	DET
taxlaw-9795	644	2	deadline	deadline	NOUN
taxlaw-9795	644	3	for	for	ADP
taxlaw-9795	644	4	filing	file	VERB
taxlaw-9795	644	5	a	a	DET
taxlaw-9795	644	6	protective	protective	ADJ
taxlaw-9795	644	7	tax	tax	NOUN
taxlaw-9795	644	8	election	election	NOUN
taxlaw-9795	644	9	will	will	AUX
taxlaw-9795	644	10	also	also	ADV
taxlaw-9795	644	11	affect	affect	VERB
taxlaw-9795	644	12	how	how	SCONJ
taxlaw-9795	644	13	informative	informative	ADJ
taxlaw-9795	644	14	it	it	PRON
taxlaw-9795	644	15	is	be	AUX
taxlaw-9795	644	16	.	.	PUNCT
taxlaw-9795	645	1	some	some	DET
taxlaw-9795	645	2	tax	tax	NOUN
taxlaw-9795	645	3	elections	election	NOUN
taxlaw-9795	645	4	must	must	AUX
taxlaw-9795	645	5	be	be	AUX
taxlaw-9795	645	6	filed	file	VERB
taxlaw-9795	645	7	quite	quite	ADV
taxlaw-9795	645	8	early	early	ADV
taxlaw-9795	645	9	in	in	ADP
taxlaw-9795	645	10	time	time	NOUN
taxlaw-9795	645	11	,	,	PUNCT
taxlaw-9795	645	12	before	before	SCONJ
taxlaw-9795	645	13	the	the	DET
taxlaw-9795	645	14	taxpayer	taxpayer	NOUN
taxlaw-9795	645	15	would	would	AUX
taxlaw-9795	645	16	possess	possess	VERB
taxlaw-9795	645	17	the	the	DET
taxlaw-9795	645	18	information	information	NOUN
taxlaw-9795	645	19	needed	need	VERB
taxlaw-9795	645	20	to	to	PART
taxlaw-9795	645	21	assess	assess	VERB
taxlaw-9795	645	22	the	the	DET
taxlaw-9795	645	23	riskiness	riskiness	NOUN
taxlaw-9795	645	24	of	of	ADP
taxlaw-9795	645	25	the	the	DET
taxlaw-9795	645	26	position	position	NOUN
taxlaw-9795	645	27	the	the	DET
taxlaw-9795	645	28	taxpayer	taxpayer	NOUN
taxlaw-9795	645	29	expects	expect	VERB
taxlaw-9795	645	30	to	to	PART
taxlaw-9795	645	31	take	take	VERB
taxlaw-9795	645	32	.	.	PUNCT
taxlaw-9795	646	1	in	in	ADP
taxlaw-9795	646	2	the	the	DET
taxlaw-9795	646	3	case	case	NOUN
taxlaw-9795	646	4	of	of	ADP
taxlaw-9795	646	5	those	those	DET
taxlaw-9795	646	6	elections	election	NOUN
taxlaw-9795	646	7	,	,	PUNCT
taxlaw-9795	646	8	filing	file	VERB
taxlaw-9795	646	9	on	on	ADP
taxlaw-9795	646	10	a	a	DET
taxlaw-9795	646	11	protective	protective	ADJ
taxlaw-9795	646	12	basis	basis	NOUN
taxlaw-9795	646	13	may	may	AUX
taxlaw-9795	646	14	not	not	PART
taxlaw-9795	646	15	reveal	reveal	VERB
taxlaw-9795	646	16	useful	useful	ADJ
taxlaw-9795	646	17	information	information	NOUN
taxlaw-9795	646	18	because	because	SCONJ
taxlaw-9795	646	19	the	the	DET
taxlaw-9795	646	20	taxpayer	taxpayer	NOUN
taxlaw-9795	646	21	does	do	AUX
taxlaw-9795	646	22	not	not	PART
taxlaw-9795	646	23	have	have	VERB
taxlaw-9795	646	24	useful	useful	ADJ
taxlaw-9795	646	25	information	information	NOUN
taxlaw-9795	646	26	to	to	PART
taxlaw-9795	646	27	reveal	reveal	VERB
taxlaw-9795	646	28	.	.	PUNCT
taxlaw-9795	647	1	the	the	DET
taxlaw-9795	647	2	protective	protective	ADJ
taxlaw-9795	647	3	trs	trs	PROPN
taxlaw-9795	647	4	election	election	NOUN
taxlaw-9795	647	5	described	describe	VERB
taxlaw-9795	647	6	above	above	ADV
taxlaw-9795	647	7	in	in	ADP
taxlaw-9795	647	8	part	part	NOUN
taxlaw-9795	647	9	i.c.3	i.c.3	NOUN
taxlaw-9795	647	10	offers	offer	VERB
taxlaw-9795	647	11	a	a	DET
taxlaw-9795	647	12	potential	potential	ADJ
taxlaw-9795	647	13	example	example	NOUN
taxlaw-9795	647	14	.	.	PUNCT
taxlaw-9795	648	1	a	a	DET
taxlaw-9795	648	2	taxpayer	taxpayer	NOUN
taxlaw-9795	648	3	generally	generally	ADV
taxlaw-9795	648	4	must	must	AUX
taxlaw-9795	648	5	file	file	VERB
taxlaw-9795	648	6	such	such	DET
taxlaw-9795	648	7	an	an	DET
taxlaw-9795	648	8	election	election	NOUN
taxlaw-9795	648	9	within	within	ADP
taxlaw-9795	648	10	the	the	DET
taxlaw-9795	648	11	first	first	ADJ
taxlaw-9795	648	12	two	two	NUM
taxlaw-9795	648	13	and	and	CCONJ
taxlaw-9795	648	14	a	a	DET
taxlaw-9795	648	15	half	half	NOUN
taxlaw-9795	648	16	months	month	NOUN
taxlaw-9795	648	17	of	of	ADP
taxlaw-9795	648	18	each	each	DET
taxlaw-9795	648	19	year	year	NOUN
taxlaw-9795	648	20	because	because	SCONJ
taxlaw-9795	648	21	the	the	DET
taxlaw-9795	648	22	election	election	NOUN
taxlaw-9795	648	23	can	can	AUX
taxlaw-9795	648	24	not	not	PART
taxlaw-9795	648	25	be	be	AUX
taxlaw-9795	648	26	effective	effective	ADJ
taxlaw-9795	648	27	earlier	early	ADV
taxlaw-9795	648	28	than	than	ADP
taxlaw-9795	648	29	two	two	NUM
taxlaw-9795	648	30	and	and	CCONJ
taxlaw-9795	648	31	half	half	ADJ
taxlaw-9795	648	32	months	month	NOUN
taxlaw-9795	648	33	before	before	SCONJ
taxlaw-9795	648	34	it	it	PRON
taxlaw-9795	648	35	is	be	AUX
taxlaw-9795	648	36	filed.136	filed.136	ADJ
taxlaw-9795	648	37	typically	typically	ADV
taxlaw-9795	648	38	,	,	PUNCT
taxlaw-9795	648	39	the	the	DET
taxlaw-9795	648	40	taxpayer	taxpayer	NOUN
taxlaw-9795	648	41	would	would	AUX
taxlaw-9795	648	42	file	file	VERB
taxlaw-9795	648	43	the	the	DET
taxlaw-9795	648	44	election	election	NOUN
taxlaw-9795	648	45	to	to	PART
taxlaw-9795	648	46	guard	guard	VERB
taxlaw-9795	648	47	against	against	ADP
taxlaw-9795	648	48	the	the	DET
taxlaw-9795	648	49	possibility	possibility	NOUN
taxlaw-9795	648	50	that	that	SCONJ
taxlaw-9795	648	51	income	income	NOUN
taxlaw-9795	648	52	earned	earn	VERB
taxlaw-9795	648	53	by	by	ADP
taxlaw-9795	648	54	a	a	DET
taxlaw-9795	648	55	subsidiary	subsidiary	NOUN
taxlaw-9795	648	56	reit	reit	NOUN
taxlaw-9795	648	57	(	(	PUNCT
taxlaw-9795	648	58	or	or	CCONJ
taxlaw-9795	648	59	some	some	DET
taxlaw-9795	648	60	other	other	ADJ
taxlaw-9795	648	61	occurrence	occurrence	NOUN
taxlaw-9795	648	62	)	)	PUNCT
taxlaw-9795	648	63	over	over	ADP
taxlaw-9795	648	64	the	the	DET
taxlaw-9795	648	65	coming	come	VERB
taxlaw-9795	648	66	year	year	NOUN
taxlaw-9795	648	67	could	could	AUX
taxlaw-9795	648	68	cause	cause	VERB
taxlaw-9795	648	69	it	it	PRON
taxlaw-9795	648	70	to	to	PART
taxlaw-9795	648	71	fail	fail	VERB
taxlaw-9795	648	72	to	to	PART
taxlaw-9795	648	73	qualify	qualify	VERB
taxlaw-9795	648	74	as	as	ADP
taxlaw-9795	648	75	a	a	DET
taxlaw-9795	648	76	reit	reit	NOUN
taxlaw-9795	648	77	.	.	PUNCT
taxlaw-9795	649	1	at	at	ADP
taxlaw-9795	649	2	the	the	DET
taxlaw-9795	649	3	time	time	NOUN
taxlaw-9795	649	4	the	the	DET
taxlaw-9795	649	5	election	election	NOUN
taxlaw-9795	649	6	is	be	AUX
taxlaw-9795	649	7	filed	file	VERB
taxlaw-9795	649	8	,	,	PUNCT
taxlaw-9795	649	9	not	not	PART
taxlaw-9795	649	10	even	even	ADV
taxlaw-9795	649	11	134	134	NUM
taxlaw-9795	649	12	an	an	DET
taxlaw-9795	649	13	example	example	NOUN
taxlaw-9795	649	14	of	of	ADP
taxlaw-9795	649	15	a	a	DET
taxlaw-9795	649	16	forward	forward	ADV
taxlaw-9795	649	17	-	-	PUNCT
taxlaw-9795	649	18	looking	look	VERB
taxlaw-9795	649	19	election	election	NOUN
taxlaw-9795	649	20	with	with	ADP
taxlaw-9795	649	21	respect	respect	NOUN
taxlaw-9795	649	22	to	to	ADP
taxlaw-9795	649	23	which	which	PRON
taxlaw-9795	649	24	protective	protective	ADJ
taxlaw-9795	649	25	tax	tax	NOUN
taxlaw-9795	649	26	elections	election	NOUN
taxlaw-9795	649	27	are	be	AUX
taxlaw-9795	649	28	authorized	authorize	VERB
taxlaw-9795	649	29	is	be	AUX
taxlaw-9795	649	30	section	section	NOUN
taxlaw-9795	649	31	362(e)(2)(c	362(e)(2)(c	NUM
taxlaw-9795	649	32	)	)	PUNCT
taxlaw-9795	649	33	.	.	PUNCT
taxlaw-9795	650	1	for	for	ADP
taxlaw-9795	650	2	further	further	ADJ
taxlaw-9795	650	3	discussion	discussion	NOUN
taxlaw-9795	650	4	of	of	ADP
taxlaw-9795	650	5	this	this	DET
taxlaw-9795	650	6	election	election	NOUN
taxlaw-9795	650	7	,	,	PUNCT
taxlaw-9795	650	8	see	see	VERB
taxlaw-9795	650	9	supra	supra	PROPN
taxlaw-9795	650	10	note	note	PROPN
taxlaw-9795	650	11	104	104	NUM
taxlaw-9795	650	12	.	.	PUNCT
taxlaw-9795	651	1	for	for	ADP
taxlaw-9795	651	2	discussion	discussion	NOUN
taxlaw-9795	651	3	of	of	ADP
taxlaw-9795	651	4	how	how	SCONJ
taxlaw-9795	651	5	tax	tax	NOUN
taxlaw-9795	651	6	elections	election	NOUN
taxlaw-9795	651	7	are	be	AUX
taxlaw-9795	651	8	often	often	ADV
taxlaw-9795	651	9	forward	forward	ADV
taxlaw-9795	651	10	looking	look	VERB
taxlaw-9795	651	11	so	so	SCONJ
taxlaw-9795	651	12	that	that	SCONJ
taxlaw-9795	651	13	evaluating	evaluate	VERB
taxlaw-9795	651	14	whether	whether	SCONJ
taxlaw-9795	651	15	an	an	DET
taxlaw-9795	651	16	election	election	NOUN
taxlaw-9795	651	17	is	be	AUX
taxlaw-9795	651	18	beneficial	beneficial	ADJ
taxlaw-9795	651	19	requires	require	VERB
taxlaw-9795	651	20	predictions	prediction	NOUN
taxlaw-9795	651	21	about	about	ADP
taxlaw-9795	651	22	the	the	DET
taxlaw-9795	651	23	future	future	NOUN
taxlaw-9795	651	24	,	,	PUNCT
taxlaw-9795	651	25	see	see	VERB
taxlaw-9795	651	26	,	,	PUNCT
taxlaw-9795	651	27	e.g.	e.g.	ADV
taxlaw-9795	651	28	,	,	PUNCT
taxlaw-9795	651	29	field	field	NOUN
taxlaw-9795	651	30	,	,	PUNCT
taxlaw-9795	651	31	choosing	choose	VERB
taxlaw-9795	651	32	tax	tax	NOUN
taxlaw-9795	651	33	,	,	PUNCT
taxlaw-9795	651	34	supra	supra	PROPN
taxlaw-9795	651	35	note	note	NOUN
taxlaw-9795	651	36	10	10	NUM
taxlaw-9795	651	37	,	,	PUNCT
taxlaw-9795	651	38	at	at	ADP
taxlaw-9795	651	39	27	27	NUM
taxlaw-9795	651	40	.	.	PUNCT
taxlaw-9795	652	1	135	135	NUM
taxlaw-9795	652	2	one	one	NUM
taxlaw-9795	652	3	thing	thing	NOUN
taxlaw-9795	652	4	that	that	PRON
taxlaw-9795	652	5	would	would	AUX
taxlaw-9795	652	6	cut	cut	VERB
taxlaw-9795	652	7	down	down	ADP
taxlaw-9795	652	8	on	on	ADP
taxlaw-9795	652	9	the	the	DET
taxlaw-9795	652	10	number	number	NOUN
taxlaw-9795	652	11	of	of	ADP
taxlaw-9795	652	12	non	non	NOUN
taxlaw-9795	652	13	-	-	NOUN
taxlaw-9795	652	14	filers	filer	NOUN
taxlaw-9795	652	15	in	in	ADP
taxlaw-9795	652	16	group	group	NOUN
taxlaw-9795	652	17	2	2	NUM
taxlaw-9795	652	18	would	would	AUX
taxlaw-9795	652	19	be	be	AUX
taxlaw-9795	652	20	to	to	PART
taxlaw-9795	652	21	establish	establish	VERB
taxlaw-9795	652	22	a	a	DET
taxlaw-9795	652	23	penalty	penalty	NOUN
taxlaw-9795	652	24	default	default	NOUN
taxlaw-9795	652	25	rule	rule	NOUN
taxlaw-9795	652	26	(	(	PUNCT
taxlaw-9795	652	27	that	that	PRON
taxlaw-9795	652	28	is	be	AUX
taxlaw-9795	652	29	a	a	DET
taxlaw-9795	652	30	rule	rule	NOUN
taxlaw-9795	652	31	that	that	SCONJ
taxlaw-9795	652	32	most	most	ADJ
taxlaw-9795	652	33	taxpayers	taxpayer	NOUN
taxlaw-9795	652	34	do	do	AUX
taxlaw-9795	652	35	not	not	PART
taxlaw-9795	652	36	want	want	VERB
taxlaw-9795	652	37	)	)	PUNCT
taxlaw-9795	652	38	so	so	SCONJ
taxlaw-9795	652	39	that	that	SCONJ
taxlaw-9795	652	40	fewer	few	ADJ
taxlaw-9795	652	41	taxpayers	taxpayer	NOUN
taxlaw-9795	652	42	fall	fall	VERB
taxlaw-9795	652	43	in	in	ADP
taxlaw-9795	652	44	this	this	DET
taxlaw-9795	652	45	group	group	NOUN
taxlaw-9795	652	46	.	.	PUNCT
taxlaw-9795	653	1	however	however	ADV
taxlaw-9795	653	2	,	,	PUNCT
taxlaw-9795	653	3	using	use	VERB
taxlaw-9795	653	4	a	a	DET
taxlaw-9795	653	5	penalty	penalty	NOUN
taxlaw-9795	653	6	default	default	NOUN
taxlaw-9795	653	7	rule	rule	NOUN
taxlaw-9795	653	8	would	would	AUX
taxlaw-9795	653	9	have	have	VERB
taxlaw-9795	653	10	significant	significant	ADJ
taxlaw-9795	653	11	downsides	downside	NOUN
taxlaw-9795	653	12	in	in	ADP
taxlaw-9795	653	13	the	the	DET
taxlaw-9795	653	14	context	context	NOUN
taxlaw-9795	653	15	of	of	ADP
taxlaw-9795	653	16	a	a	DET
taxlaw-9795	653	17	tax	tax	NOUN
taxlaw-9795	653	18	election	election	NOUN
taxlaw-9795	653	19	that	that	PRON
taxlaw-9795	653	20	does	do	AUX
taxlaw-9795	653	21	not	not	PART
taxlaw-9795	653	22	exclusively	exclusively	ADV
taxlaw-9795	653	23	affect	affect	VERB
taxlaw-9795	653	24	taxpayers	taxpayer	NOUN
taxlaw-9795	653	25	with	with	ADP
taxlaw-9795	653	26	access	access	NOUN
taxlaw-9795	653	27	to	to	ADP
taxlaw-9795	653	28	sophisticated	sophisticated	ADJ
taxlaw-9795	653	29	advice	advice	NOUN
taxlaw-9795	653	30	.	.	PUNCT
taxlaw-9795	654	1	for	for	ADP
taxlaw-9795	654	2	additional	additional	ADJ
taxlaw-9795	654	3	discussion	discussion	NOUN
taxlaw-9795	654	4	of	of	ADP
taxlaw-9795	654	5	the	the	DET
taxlaw-9795	654	6	use	use	NOUN
taxlaw-9795	654	7	of	of	ADP
taxlaw-9795	654	8	penalty	penalty	NOUN
taxlaw-9795	654	9	default	default	NOUN
taxlaw-9795	654	10	rules	rule	NOUN
taxlaw-9795	654	11	in	in	ADP
taxlaw-9795	654	12	the	the	DET
taxlaw-9795	654	13	tax	tax	NOUN
taxlaw-9795	654	14	election	election	NOUN
taxlaw-9795	654	15	context	context	NOUN
taxlaw-9795	654	16	,	,	PUNCT
taxlaw-9795	654	17	see	see	VERB
taxlaw-9795	654	18	,	,	PUNCT
taxlaw-9795	654	19	e.g.	e.g.	ADV
taxlaw-9795	654	20	,	,	PUNCT
taxlaw-9795	654	21	cauble	cauble	NOUN
taxlaw-9795	654	22	,	,	PUNCT
taxlaw-9795	654	23	supra	supra	ADJ
taxlaw-9795	654	24	note	note	NOUN
taxlaw-9795	654	25	10	10	NUM
taxlaw-9795	654	26	,	,	PUNCT
taxlaw-9795	654	27	at	at	ADP
taxlaw-9795	654	28	459	459	NUM
taxlaw-9795	654	29	;	;	PUNCT
taxlaw-9795	654	30	field	field	NOUN
taxlaw-9795	654	31	,	,	PUNCT
taxlaw-9795	654	32	choosing	choose	VERB
taxlaw-9795	654	33	tax	tax	NOUN
taxlaw-9795	654	34	,	,	PUNCT
taxlaw-9795	654	35	supra	supra	PROPN
taxlaw-9795	654	36	note	note	NOUN
taxlaw-9795	654	37	10	10	NUM
taxlaw-9795	654	38	,	,	PUNCT
taxlaw-9795	654	39	at	at	ADP
taxlaw-9795	654	40	67	67	NUM
taxlaw-9795	654	41	(	(	PUNCT
taxlaw-9795	654	42	“	"	PUNCT
taxlaw-9795	654	43	a	a	DET
taxlaw-9795	654	44	penalty	penalty	NOUN
taxlaw-9795	654	45	default	default	NOUN
taxlaw-9795	654	46	rule	rule	NOUN
taxlaw-9795	654	47	generally	generally	ADV
taxlaw-9795	654	48	provides	provide	VERB
taxlaw-9795	654	49	undesirable	undesirable	ADJ
taxlaw-9795	654	50	tax	tax	NOUN
taxlaw-9795	654	51	treatment	treatment	NOUN
taxlaw-9795	654	52	to	to	ADP
taxlaw-9795	654	53	those	those	DET
taxlaw-9795	654	54	taxpayers	taxpayer	NOUN
taxlaw-9795	654	55	who	who	PRON
taxlaw-9795	654	56	,	,	PUNCT
taxlaw-9795	654	57	for	for	ADP
taxlaw-9795	654	58	whatever	whatever	DET
taxlaw-9795	654	59	reason	reason	NOUN
taxlaw-9795	654	60	,	,	PUNCT
taxlaw-9795	654	61	fail	fail	VERB
taxlaw-9795	654	62	to	to	PART
taxlaw-9795	654	63	act	act	VERB
taxlaw-9795	654	64	.	.	PUNCT
taxlaw-9795	655	1	this	this	PRON
taxlaw-9795	655	2	could	could	AUX
taxlaw-9795	655	3	disadvantage	disadvantage	VERB
taxlaw-9795	655	4	less	less	ADV
taxlaw-9795	655	5	knowledgeable	knowledgeable	ADJ
taxlaw-9795	655	6	and	and	CCONJ
taxlaw-9795	655	7	less	less	ADV
taxlaw-9795	655	8	sophisticated	sophisticated	ADJ
taxlaw-9795	655	9	taxpayers	taxpayer	NOUN
taxlaw-9795	655	10	who	who	PRON
taxlaw-9795	655	11	might	might	AUX
taxlaw-9795	655	12	not	not	PART
taxlaw-9795	655	13	know	know	VERB
taxlaw-9795	655	14	which	which	DET
taxlaw-9795	655	15	choice	choice	NOUN
taxlaw-9795	655	16	to	to	PART
taxlaw-9795	655	17	make	make	VERB
taxlaw-9795	655	18	(	(	PUNCT
taxlaw-9795	655	19	or	or	CCONJ
taxlaw-9795	655	20	even	even	ADV
taxlaw-9795	655	21	know	know	VERB
taxlaw-9795	655	22	that	that	SCONJ
taxlaw-9795	655	23	there	there	PRON
taxlaw-9795	655	24	is	be	VERB
taxlaw-9795	655	25	a	a	DET
taxlaw-9795	655	26	choice	choice	NOUN
taxlaw-9795	655	27	to	to	PART
taxlaw-9795	655	28	make	make	VERB
taxlaw-9795	655	29	)	)	PUNCT
taxlaw-9795	655	30	.	.	PUNCT
taxlaw-9795	655	31	”	"	PUNCT
taxlaw-9795	655	32	)	)	PUNCT
taxlaw-9795	655	33	;	;	PUNCT
taxlaw-9795	655	34	field	field	NOUN
taxlaw-9795	655	35	,	,	PUNCT
taxlaw-9795	655	36	private	private	ADJ
taxlaw-9795	655	37	bargaining	bargaining	NOUN
taxlaw-9795	655	38	,	,	PUNCT
taxlaw-9795	655	39	supra	supra	PROPN
taxlaw-9795	655	40	note	note	NOUN
taxlaw-9795	655	41	10	10	NUM
taxlaw-9795	655	42	,	,	PUNCT
taxlaw-9795	655	43	at	at	ADP
taxlaw-9795	655	44	67	67	NUM
taxlaw-9795	655	45	-	-	SYM
taxlaw-9795	655	46	68	68	NUM
taxlaw-9795	655	47	.	.	PUNCT
taxlaw-9795	655	48	136	136	NUM
taxlaw-9795	655	49	form	form	NOUN
taxlaw-9795	655	50	8875	8875	NUM
taxlaw-9795	655	51	instructions	instruction	NOUN
taxlaw-9795	655	52	.	.	PUNCT
taxlaw-9795	656	1	2022	2022	NUM
taxlaw-9795	656	2	]	]	PUNCT
taxlaw-9795	656	3	protective	protective	ADJ
taxlaw-9795	656	4	tax	tax	NOUN
taxlaw-9795	656	5	elections	election	NOUN
taxlaw-9795	656	6	109	109	NUM
taxlaw-9795	656	7	the	the	DET
taxlaw-9795	656	8	taxpayer	taxpayer	NOUN
taxlaw-9795	656	9	is	be	AUX
taxlaw-9795	656	10	in	in	ADP
taxlaw-9795	656	11	possession	possession	NOUN
taxlaw-9795	656	12	of	of	ADP
taxlaw-9795	656	13	this	this	DET
taxlaw-9795	656	14	information	information	NOUN
taxlaw-9795	656	15	(	(	PUNCT
taxlaw-9795	656	16	although	although	SCONJ
taxlaw-9795	656	17	the	the	DET
taxlaw-9795	656	18	taxpayer	taxpayer	NOUN
taxlaw-9795	656	19	may	may	AUX
taxlaw-9795	656	20	have	have	AUX
taxlaw-9795	656	21	made	make	VERB
taxlaw-9795	656	22	informed	informed	ADJ
taxlaw-9795	656	23	projections	projection	NOUN
taxlaw-9795	656	24	)	)	PUNCT
taxlaw-9795	656	25	.	.	PUNCT
taxlaw-9795	657	1	therefore	therefore	ADV
taxlaw-9795	657	2	,	,	PUNCT
taxlaw-9795	657	3	the	the	DET
taxlaw-9795	657	4	fact	fact	NOUN
taxlaw-9795	657	5	that	that	SCONJ
taxlaw-9795	657	6	the	the	DET
taxlaw-9795	657	7	election	election	NOUN
taxlaw-9795	657	8	is	be	AUX
taxlaw-9795	657	9	filed	file	VERB
taxlaw-9795	657	10	may	may	AUX
taxlaw-9795	657	11	not	not	PART
taxlaw-9795	657	12	provide	provide	VERB
taxlaw-9795	657	13	very	very	ADV
taxlaw-9795	657	14	useful	useful	ADJ
taxlaw-9795	657	15	information	information	NOUN
taxlaw-9795	657	16	to	to	ADP
taxlaw-9795	657	17	the	the	DET
taxlaw-9795	657	18	irs	irs	PROPN
taxlaw-9795	657	19	about	about	ADP
taxlaw-9795	657	20	the	the	DET
taxlaw-9795	657	21	likelihood	likelihood	NOUN
taxlaw-9795	657	22	that	that	SCONJ
taxlaw-9795	657	23	the	the	DET
taxlaw-9795	657	24	subsidiary	subsidiary	NOUN
taxlaw-9795	657	25	reit	reit	PROPN
taxlaw-9795	657	26	qualifies	qualify	VERB
taxlaw-9795	657	27	as	as	ADP
taxlaw-9795	657	28	a	a	DET
taxlaw-9795	657	29	reit	reit	NOUN
taxlaw-9795	657	30	.	.	PUNCT
taxlaw-9795	658	1	this	this	DET
taxlaw-9795	658	2	might	might	AUX
taxlaw-9795	658	3	,	,	PUNCT
taxlaw-9795	658	4	in	in	ADP
taxlaw-9795	658	5	part	part	NOUN
taxlaw-9795	658	6	,	,	PUNCT
taxlaw-9795	658	7	explain	explain	VERB
taxlaw-9795	658	8	why	why	SCONJ
taxlaw-9795	658	9	filing	file	VERB
taxlaw-9795	658	10	them	they	PRON
taxlaw-9795	658	11	is	be	AUX
taxlaw-9795	658	12	such	such	ADJ
taxlaw-9795	658	13	common	common	ADJ
taxlaw-9795	658	14	practice	practice	NOUN
taxlaw-9795	658	15	—	—	PUNCT
taxlaw-9795	658	16	if	if	SCONJ
taxlaw-9795	658	17	they	they	PRON
taxlaw-9795	658	18	provide	provide	VERB
taxlaw-9795	658	19	little	little	ADJ
taxlaw-9795	658	20	useful	useful	ADJ
taxlaw-9795	658	21	information	information	NOUN
taxlaw-9795	658	22	to	to	ADP
taxlaw-9795	658	23	the	the	DET
taxlaw-9795	658	24	irs	irs	PROPN
taxlaw-9795	658	25	then	then	ADV
taxlaw-9795	658	26	they	they	PRON
taxlaw-9795	658	27	may	may	AUX
taxlaw-9795	658	28	carry	carry	VERB
taxlaw-9795	658	29	with	with	ADP
taxlaw-9795	658	30	them	they	PRON
taxlaw-9795	658	31	little	little	ADJ
taxlaw-9795	658	32	perceived	perceive	VERB
taxlaw-9795	658	33	risk	risk	NOUN
taxlaw-9795	658	34	of	of	ADP
taxlaw-9795	658	35	attracting	attract	VERB
taxlaw-9795	658	36	irs	irs	PROPN
taxlaw-9795	658	37	attention	attention	NOUN
taxlaw-9795	658	38	(	(	PUNCT
taxlaw-9795	658	39	particularly	particularly	ADV
taxlaw-9795	658	40	,	,	PUNCT
taxlaw-9795	658	41	in	in	ADP
taxlaw-9795	658	42	chicken	chicken	NOUN
taxlaw-9795	658	43	or	or	CCONJ
taxlaw-9795	658	44	egg	egg	NOUN
taxlaw-9795	658	45	fashion	fashion	NOUN
taxlaw-9795	658	46	,	,	PUNCT
taxlaw-9795	658	47	given	give	VERB
taxlaw-9795	658	48	that	that	SCONJ
taxlaw-9795	658	49	they	they	PRON
taxlaw-9795	658	50	are	be	AUX
taxlaw-9795	658	51	so	so	ADV
taxlaw-9795	658	52	commonly	commonly	ADV
taxlaw-9795	658	53	filed	file	VERB
taxlaw-9795	658	54	)	)	PUNCT
taxlaw-9795	658	55	.	.	PUNCT
taxlaw-9795	659	1	in	in	ADP
taxlaw-9795	659	2	summary	summary	NOUN
taxlaw-9795	659	3	,	,	PUNCT
taxlaw-9795	659	4	the	the	DET
taxlaw-9795	659	5	availability	availability	NOUN
taxlaw-9795	659	6	of	of	ADP
taxlaw-9795	659	7	protective	protective	ADJ
taxlaw-9795	659	8	tax	tax	NOUN
taxlaw-9795	659	9	elections	election	NOUN
taxlaw-9795	659	10	may	may	AUX
taxlaw-9795	659	11	,	,	PUNCT
taxlaw-9795	659	12	in	in	ADP
taxlaw-9795	659	13	some	some	DET
taxlaw-9795	659	14	cases	case	NOUN
taxlaw-9795	659	15	,	,	PUNCT
taxlaw-9795	659	16	induce	induce	VERB
taxlaw-9795	659	17	taxpayers	taxpayer	NOUN
taxlaw-9795	659	18	to	to	PART
taxlaw-9795	659	19	provide	provide	VERB
taxlaw-9795	659	20	useful	useful	ADJ
taxlaw-9795	659	21	information	information	NOUN
taxlaw-9795	659	22	to	to	ADP
taxlaw-9795	659	23	the	the	DET
taxlaw-9795	659	24	irs	irs	PROPN
taxlaw-9795	659	25	.	.	PUNCT
taxlaw-9795	660	1	however	however	ADV
taxlaw-9795	660	2	,	,	PUNCT
taxlaw-9795	660	3	there	there	PRON
taxlaw-9795	660	4	are	be	VERB
taxlaw-9795	660	5	limits	limit	NOUN
taxlaw-9795	660	6	on	on	ADP
taxlaw-9795	660	7	the	the	DET
taxlaw-9795	660	8	usefulness	usefulness	NOUN
taxlaw-9795	660	9	of	of	ADP
taxlaw-9795	660	10	the	the	DET
taxlaw-9795	660	11	information	information	NOUN
taxlaw-9795	660	12	,	,	PUNCT
taxlaw-9795	660	13	and	and	CCONJ
taxlaw-9795	660	14	the	the	DET
taxlaw-9795	660	15	usefulness	usefulness	NOUN
taxlaw-9795	660	16	of	of	ADP
taxlaw-9795	660	17	the	the	DET
taxlaw-9795	660	18	information	information	NOUN
taxlaw-9795	660	19	will	will	AUX
taxlaw-9795	660	20	likely	likely	ADV
taxlaw-9795	660	21	vary	vary	VERB
taxlaw-9795	660	22	a	a	DET
taxlaw-9795	660	23	great	great	ADJ
taxlaw-9795	660	24	deal	deal	NOUN
taxlaw-9795	660	25	from	from	ADP
taxlaw-9795	660	26	election	election	NOUN
taxlaw-9795	660	27	to	to	ADP
taxlaw-9795	660	28	election	election	NOUN
taxlaw-9795	660	29	.	.	PUNCT
taxlaw-9795	661	1	the	the	DET
taxlaw-9795	661	2	availability	availability	NOUN
taxlaw-9795	661	3	of	of	ADP
taxlaw-9795	661	4	a	a	DET
taxlaw-9795	661	5	protective	protective	ADJ
taxlaw-9795	661	6	tax	tax	NOUN
taxlaw-9795	661	7	election	election	NOUN
taxlaw-9795	661	8	could	could	AUX
taxlaw-9795	661	9	be	be	AUX
taxlaw-9795	661	10	the	the	DET
taxlaw-9795	661	11	most	most	ADV
taxlaw-9795	661	12	informative	informative	ADJ
taxlaw-9795	661	13	under	under	ADP
taxlaw-9795	661	14	the	the	DET
taxlaw-9795	661	15	following	following	ADJ
taxlaw-9795	661	16	conditions	condition	NOUN
taxlaw-9795	661	17	:	:	PUNCT
taxlaw-9795	661	18	(	(	PUNCT
taxlaw-9795	661	19	1	1	X
taxlaw-9795	661	20	)	)	PUNCT
taxlaw-9795	661	21	the	the	DET
taxlaw-9795	661	22	election	election	NOUN
taxlaw-9795	661	23	arises	arise	VERB
taxlaw-9795	661	24	in	in	ADP
taxlaw-9795	661	25	a	a	DET
taxlaw-9795	661	26	context	context	NOUN
taxlaw-9795	661	27	where	where	SCONJ
taxlaw-9795	661	28	most	most	ADJ
taxlaw-9795	661	29	taxpayers	taxpayer	NOUN
taxlaw-9795	661	30	have	have	VERB
taxlaw-9795	661	31	access	access	NOUN
taxlaw-9795	661	32	to	to	ADP
taxlaw-9795	661	33	sophisticated	sophisticated	ADJ
taxlaw-9795	661	34	advice	advice	NOUN
taxlaw-9795	661	35	,	,	PUNCT
taxlaw-9795	661	36	(	(	PUNCT
taxlaw-9795	661	37	2	2	X
taxlaw-9795	661	38	)	)	PUNCT
taxlaw-9795	661	39	the	the	DET
taxlaw-9795	661	40	election	election	NOUN
taxlaw-9795	661	41	must	must	AUX
taxlaw-9795	661	42	be	be	AUX
taxlaw-9795	661	43	filed	file	VERB
taxlaw-9795	661	44	at	at	ADP
taxlaw-9795	661	45	the	the	DET
taxlaw-9795	661	46	time	time	NOUN
taxlaw-9795	661	47	of	of	ADP
taxlaw-9795	661	48	a	a	DET
taxlaw-9795	661	49	tax	tax	NOUN
taxlaw-9795	661	50	return	return	NOUN
taxlaw-9795	661	51	and	and	CCONJ
taxlaw-9795	661	52	affects	affect	VERB
taxlaw-9795	661	53	only	only	ADV
taxlaw-9795	661	54	the	the	DET
taxlaw-9795	661	55	tax	tax	NOUN
taxlaw-9795	661	56	consequences	consequence	NOUN
taxlaw-9795	661	57	for	for	ADP
taxlaw-9795	661	58	the	the	DET
taxlaw-9795	661	59	prior	prior	ADJ
taxlaw-9795	661	60	year	year	NOUN
taxlaw-9795	661	61	,	,	PUNCT
taxlaw-9795	661	62	(	(	PUNCT
taxlaw-9795	661	63	3	3	X
taxlaw-9795	661	64	)	)	PUNCT
taxlaw-9795	661	65	for	for	ADP
taxlaw-9795	661	66	all	all	DET
taxlaw-9795	661	67	taxpayers	taxpayer	NOUN
taxlaw-9795	661	68	,	,	PUNCT
taxlaw-9795	661	69	the	the	DET
taxlaw-9795	661	70	results	result	NOUN
taxlaw-9795	661	71	of	of	ADP
taxlaw-9795	661	72	making	make	VERB
taxlaw-9795	661	73	the	the	DET
taxlaw-9795	661	74	election	election	NOUN
taxlaw-9795	661	75	would	would	AUX
taxlaw-9795	661	76	be	be	AUX
taxlaw-9795	661	77	more	more	ADV
taxlaw-9795	661	78	favorable	favorable	ADJ
taxlaw-9795	661	79	than	than	ADP
taxlaw-9795	661	80	the	the	DET
taxlaw-9795	661	81	results	result	NOUN
taxlaw-9795	661	82	of	of	ADP
taxlaw-9795	661	83	not	not	PART
taxlaw-9795	661	84	making	make	VERB
taxlaw-9795	661	85	the	the	DET
taxlaw-9795	661	86	election	election	NOUN
taxlaw-9795	661	87	in	in	ADP
taxlaw-9795	661	88	the	the	DET
taxlaw-9795	661	89	event	event	NOUN
taxlaw-9795	661	90	that	that	PRON
taxlaw-9795	661	91	the	the	DET
taxlaw-9795	661	92	taxpayer	taxpayer	NOUN
taxlaw-9795	661	93	’s	’s	PART
taxlaw-9795	661	94	initial	initial	ADJ
taxlaw-9795	661	95	reporting	reporting	NOUN
taxlaw-9795	661	96	position	position	NOUN
taxlaw-9795	661	97	is	be	AUX
taxlaw-9795	661	98	challenged	challenge	VERB
taxlaw-9795	661	99	(	(	PUNCT
taxlaw-9795	661	100	in	in	ADP
taxlaw-9795	661	101	other	other	ADJ
taxlaw-9795	661	102	words	word	NOUN
taxlaw-9795	661	103	,	,	PUNCT
taxlaw-9795	661	104	the	the	DET
taxlaw-9795	661	105	election	election	NOUN
taxlaw-9795	661	106	is	be	AUX
taxlaw-9795	661	107	accompanied	accompany	VERB
taxlaw-9795	661	108	by	by	ADP
taxlaw-9795	661	109	a	a	DET
taxlaw-9795	661	110	penalty	penalty	NOUN
taxlaw-9795	661	111	default	default	NOUN
taxlaw-9795	661	112	rule	rule	NOUN
taxlaw-9795	661	113	)	)	PUNCT
taxlaw-9795	661	114	,	,	PUNCT
taxlaw-9795	661	115	(	(	PUNCT
taxlaw-9795	661	116	4	4	X
taxlaw-9795	661	117	)	)	PUNCT
taxlaw-9795	661	118	filing	file	VERB
taxlaw-9795	661	119	the	the	DET
taxlaw-9795	661	120	election	election	NOUN
taxlaw-9795	661	121	on	on	ADP
taxlaw-9795	661	122	a	a	DET
taxlaw-9795	661	123	protective	protective	ADJ
taxlaw-9795	661	124	basis	basis	NOUN
taxlaw-9795	661	125	results	result	NOUN
taxlaw-9795	661	126	in	in	ADP
taxlaw-9795	661	127	an	an	DET
taxlaw-9795	661	128	extension	extension	NOUN
taxlaw-9795	661	129	of	of	ADP
taxlaw-9795	661	130	the	the	DET
taxlaw-9795	661	131	statute	statute	NOUN
taxlaw-9795	661	132	of	of	ADP
taxlaw-9795	661	133	limitations	limitation	NOUN
taxlaw-9795	661	134	for	for	ADP
taxlaw-9795	661	135	examining	examine	VERB
taxlaw-9795	661	136	the	the	DET
taxlaw-9795	661	137	taxpayer	taxpayer	NOUN
taxlaw-9795	661	138	’s	’s	PART
taxlaw-9795	661	139	initial	initial	ADJ
taxlaw-9795	661	140	reporting	reporting	NOUN
taxlaw-9795	661	141	position	position	NOUN
taxlaw-9795	661	142	,	,	PUNCT
taxlaw-9795	661	143	and	and	CCONJ
taxlaw-9795	661	144	(	(	PUNCT
taxlaw-9795	661	145	5	5	X
taxlaw-9795	661	146	)	)	PUNCT
taxlaw-9795	661	147	the	the	DET
taxlaw-9795	661	148	taxpayer	taxpayer	NOUN
taxlaw-9795	661	149	must	must	AUX
taxlaw-9795	661	150	include	include	VERB
taxlaw-9795	661	151	,	,	PUNCT
taxlaw-9795	661	152	with	with	ADP
taxlaw-9795	661	153	the	the	DET
taxlaw-9795	661	154	election	election	NOUN
taxlaw-9795	661	155	,	,	PUNCT
taxlaw-9795	661	156	a	a	DET
taxlaw-9795	661	157	statement	statement	NOUN
taxlaw-9795	661	158	justifying	justify	VERB
taxlaw-9795	661	159	the	the	DET
taxlaw-9795	661	160	taxpayer	taxpayer	NOUN
taxlaw-9795	661	161	’s	’s	PART
taxlaw-9795	661	162	initial	initial	ADJ
taxlaw-9795	661	163	reporting	reporting	NOUN
taxlaw-9795	661	164	position	position	NOUN
taxlaw-9795	661	165	.	.	PUNCT
taxlaw-9795	662	1	considering	consider	VERB
taxlaw-9795	662	2	a	a	DET
taxlaw-9795	662	3	hypothetical	hypothetical	ADJ
taxlaw-9795	662	4	protective	protective	ADJ
taxlaw-9795	662	5	tax	tax	NOUN
taxlaw-9795	662	6	election	election	NOUN
taxlaw-9795	662	7	can	can	AUX
taxlaw-9795	662	8	help	help	VERB
taxlaw-9795	662	9	to	to	PART
taxlaw-9795	662	10	illustrate	illustrate	VERB
taxlaw-9795	662	11	a	a	DET
taxlaw-9795	662	12	situation	situation	NOUN
taxlaw-9795	662	13	in	in	ADP
taxlaw-9795	662	14	which	which	PRON
taxlaw-9795	662	15	these	these	DET
taxlaw-9795	662	16	conditions	condition	NOUN
taxlaw-9795	662	17	would	would	AUX
taxlaw-9795	662	18	all	all	ADV
taxlaw-9795	662	19	hold	hold	VERB
taxlaw-9795	662	20	true	true	ADJ
taxlaw-9795	662	21	.	.	PUNCT
taxlaw-9795	663	1	under	under	ADP
taxlaw-9795	663	2	current	current	ADJ
taxlaw-9795	663	3	law	law	NOUN
taxlaw-9795	663	4	,	,	PUNCT
taxlaw-9795	663	5	if	if	SCONJ
taxlaw-9795	663	6	a	a	DET
taxlaw-9795	663	7	real	real	ADJ
taxlaw-9795	663	8	estate	estate	NOUN
taxlaw-9795	663	9	investment	investment	NOUN
taxlaw-9795	663	10	trust	trust	NOUN
taxlaw-9795	663	11	(	(	PUNCT
taxlaw-9795	663	12	a	a	DET
taxlaw-9795	663	13	“	"	PUNCT
taxlaw-9795	663	14	reit	reit	NOUN
taxlaw-9795	663	15	”	"	PUNCT
taxlaw-9795	663	16	)	)	PUNCT
taxlaw-9795	663	17	sells	sell	VERB
taxlaw-9795	663	18	real	real	ADJ
taxlaw-9795	663	19	estate	estate	NOUN
taxlaw-9795	663	20	that	that	PRON
taxlaw-9795	663	21	is	be	AUX
taxlaw-9795	663	22	dealer	dealer	NOUN
taxlaw-9795	663	23	property	property	NOUN
taxlaw-9795	663	24	,	,	PUNCT
taxlaw-9795	663	25	the	the	DET
taxlaw-9795	663	26	gain	gain	NOUN
taxlaw-9795	663	27	will	will	AUX
taxlaw-9795	663	28	be	be	AUX
taxlaw-9795	663	29	subject	subject	ADJ
taxlaw-9795	663	30	to	to	ADP
taxlaw-9795	663	31	entity	entity	NOUN
taxlaw-9795	663	32	-	-	PUNCT
taxlaw-9795	663	33	level	level	NOUN
taxlaw-9795	663	34	tax	tax	NOUN
taxlaw-9795	663	35	at	at	ADP
taxlaw-9795	663	36	a	a	DET
taxlaw-9795	663	37	rate	rate	NOUN
taxlaw-9795	663	38	of	of	ADP
taxlaw-9795	663	39	100%.137	100%.137	NOUN
taxlaw-9795	663	40	if	if	SCONJ
taxlaw-9795	663	41	,	,	PUNCT
taxlaw-9795	663	42	instead	instead	ADV
taxlaw-9795	663	43	,	,	PUNCT
taxlaw-9795	663	44	the	the	DET
taxlaw-9795	663	45	reit	reit	NOUN
taxlaw-9795	663	46	sells	sell	VERB
taxlaw-9795	663	47	real	real	ADJ
taxlaw-9795	663	48	estate	estate	NOUN
taxlaw-9795	663	49	that	that	PRON
taxlaw-9795	663	50	is	be	AUX
taxlaw-9795	663	51	investment	investment	NOUN
taxlaw-9795	663	52	property	property	NOUN
taxlaw-9795	663	53	,	,	PUNCT
taxlaw-9795	663	54	generally	generally	ADV
taxlaw-9795	663	55	it	it	PRON
taxlaw-9795	663	56	would	would	AUX
taxlaw-9795	663	57	be	be	AUX
taxlaw-9795	663	58	exempt	exempt	ADJ
taxlaw-9795	663	59	from	from	ADP
taxlaw-9795	663	60	entitylevel	entitylevel	PROPN
taxlaw-9795	663	61	tax.138	tax.138	NOUN
taxlaw-9795	663	62	imagine	imagine	VERB
taxlaw-9795	663	63	a	a	DET
taxlaw-9795	663	64	hypothetical	hypothetical	ADJ
taxlaw-9795	663	65	protective	protective	ADJ
taxlaw-9795	663	66	election	election	NOUN
taxlaw-9795	663	67	that	that	PRON
taxlaw-9795	663	68	a	a	DET
taxlaw-9795	663	69	reit	reit	NOUN
taxlaw-9795	663	70	could	could	AUX
taxlaw-9795	663	71	file	file	VERB
taxlaw-9795	663	72	that	that	PRON
taxlaw-9795	663	73	would	would	AUX
taxlaw-9795	663	74	result	result	VERB
taxlaw-9795	663	75	in	in	ADP
taxlaw-9795	663	76	gain	gain	NOUN
taxlaw-9795	663	77	from	from	ADP
taxlaw-9795	663	78	dealer	dealer	NOUN
taxlaw-9795	663	79	property	property	NOUN
taxlaw-9795	663	80	being	be	AUX
taxlaw-9795	663	81	subject	subject	ADJ
taxlaw-9795	663	82	,	,	PUNCT
taxlaw-9795	663	83	instead	instead	ADV
taxlaw-9795	663	84	,	,	PUNCT
taxlaw-9795	663	85	to	to	ADP
taxlaw-9795	663	86	an	an	DET
taxlaw-9795	663	87	entity	entity	NOUN
taxlaw-9795	663	88	-	-	PUNCT
taxlaw-9795	663	89	level	level	NOUN
taxlaw-9795	663	90	tax	tax	NOUN
taxlaw-9795	663	91	at	at	ADP
taxlaw-9795	663	92	a	a	DET
taxlaw-9795	663	93	rate	rate	NOUN
taxlaw-9795	663	94	of	of	ADP
taxlaw-9795	663	95	40	40	NUM
taxlaw-9795	663	96	%	%	NOUN
taxlaw-9795	663	97	,	,	PUNCT
taxlaw-9795	663	98	for	for	ADP
taxlaw-9795	663	99	example	example	NOUN
taxlaw-9795	663	100	.	.	PUNCT
taxlaw-9795	664	1	with	with	ADP
taxlaw-9795	664	2	such	such	DET
taxlaw-9795	664	3	a	a	DET
taxlaw-9795	664	4	hypothetical	hypothetical	ADJ
taxlaw-9795	664	5	election	election	NOUN
taxlaw-9795	664	6	,	,	PUNCT
taxlaw-9795	664	7	a	a	DET
taxlaw-9795	664	8	reit	reit	NOUN
taxlaw-9795	664	9	could	could	AUX
taxlaw-9795	664	10	file	file	VERB
taxlaw-9795	664	11	a	a	DET
taxlaw-9795	664	12	return	return	NOUN
taxlaw-9795	664	13	for	for	ADP
taxlaw-9795	664	14	the	the	DET
taxlaw-9795	664	15	year	year	NOUN
taxlaw-9795	664	16	in	in	ADP
taxlaw-9795	664	17	which	which	PRON
taxlaw-9795	664	18	real	real	ADJ
taxlaw-9795	664	19	estate	estate	NOUN
taxlaw-9795	664	20	was	be	AUX
taxlaw-9795	664	21	sold	sell	VERB
taxlaw-9795	664	22	that	that	PRON
taxlaw-9795	664	23	took	take	VERB
taxlaw-9795	664	24	the	the	DET
taxlaw-9795	664	25	position	position	NOUN
taxlaw-9795	664	26	that	that	SCONJ
taxlaw-9795	664	27	the	the	DET
taxlaw-9795	664	28	real	real	ADJ
taxlaw-9795	664	29	estate	estate	NOUN
taxlaw-9795	664	30	was	be	AUX
taxlaw-9795	664	31	investment	investment	NOUN
taxlaw-9795	664	32	property	property	NOUN
taxlaw-9795	664	33	under	under	ADP
taxlaw-9795	664	34	the	the	DET
taxlaw-9795	664	35	facts	fact	NOUN
taxlaw-9795	664	36	and	and	CCONJ
taxlaw-9795	664	37	circumstances	circumstance	NOUN
taxlaw-9795	664	38	test	test	VERB
taxlaw-9795	664	39	,	,	PUNCT
taxlaw-9795	664	40	and	and	CCONJ
taxlaw-9795	664	41	the	the	DET
taxlaw-9795	664	42	reit	reit	NOUN
taxlaw-9795	664	43	could	could	AUX
taxlaw-9795	664	44	file	file	VERB
taxlaw-9795	664	45	the	the	DET
taxlaw-9795	664	46	protective	protective	ADJ
taxlaw-9795	664	47	election	election	NOUN
taxlaw-9795	664	48	with	with	ADP
taxlaw-9795	664	49	the	the	DET
taxlaw-9795	664	50	return	return	NOUN
taxlaw-9795	664	51	so	so	SCONJ
taxlaw-9795	664	52	that	that	SCONJ
taxlaw-9795	664	53	,	,	PUNCT
taxlaw-9795	664	54	if	if	SCONJ
taxlaw-9795	664	55	this	this	DET
taxlaw-9795	664	56	position	position	NOUN
taxlaw-9795	664	57	were	be	AUX
taxlaw-9795	664	58	successfully	successfully	ADV
taxlaw-9795	664	59	challenged	challenge	VERB
taxlaw-9795	664	60	,	,	PUNCT
taxlaw-9795	664	61	the	the	DET
taxlaw-9795	664	62	gain	gain	NOUN
taxlaw-9795	664	63	would	would	AUX
taxlaw-9795	664	64	be	be	AUX
taxlaw-9795	664	65	subject	subject	ADJ
taxlaw-9795	664	66	to	to	ADP
taxlaw-9795	664	67	a	a	DET
taxlaw-9795	664	68	tax	tax	NOUN
taxlaw-9795	664	69	rate	rate	NOUN
taxlaw-9795	664	70	of	of	ADP
taxlaw-9795	664	71	40	40	NUM
taxlaw-9795	664	72	%	%	NOUN
taxlaw-9795	664	73	(	(	PUNCT
taxlaw-9795	664	74	instead	instead	ADV
taxlaw-9795	664	75	of	of	ADP
taxlaw-9795	664	76	the	the	DET
taxlaw-9795	664	77	100	100	NUM
taxlaw-9795	664	78	%	%	NOUN
taxlaw-9795	664	79	tax	tax	NOUN
taxlaw-9795	664	80	rate	rate	NOUN
taxlaw-9795	664	81	that	that	PRON
taxlaw-9795	664	82	would	would	AUX
taxlaw-9795	664	83	apply	apply	VERB
taxlaw-9795	664	84	absent	absent	ADJ
taxlaw-9795	664	85	the	the	DET
taxlaw-9795	664	86	protective	protective	ADJ
taxlaw-9795	664	87	tax	tax	NOUN
taxlaw-9795	664	88	election	election	NOUN
taxlaw-9795	664	89	)	)	PUNCT
taxlaw-9795	664	90	.	.	PUNCT
taxlaw-9795	665	1	for	for	SCONJ
taxlaw-9795	665	2	the	the	DET
taxlaw-9795	665	3	protective	protective	ADJ
taxlaw-9795	665	4	tax	tax	NOUN
taxlaw-9795	665	5	election	election	NOUN
taxlaw-9795	665	6	to	to	PART
taxlaw-9795	665	7	be	be	AUX
taxlaw-9795	665	8	effective	effective	ADJ
taxlaw-9795	665	9	,	,	PUNCT
taxlaw-9795	665	10	however	however	ADV
taxlaw-9795	665	11	,	,	PUNCT
taxlaw-9795	665	12	assume	assume	VERB
taxlaw-9795	665	13	the	the	DET
taxlaw-9795	665	14	reit	reit	NOUN
taxlaw-9795	665	15	would	would	AUX
taxlaw-9795	665	16	have	have	VERB
taxlaw-9795	665	17	to	to	PART
taxlaw-9795	665	18	agree	agree	VERB
taxlaw-9795	665	19	to	to	ADP
taxlaw-9795	665	20	an	an	DET
taxlaw-9795	665	21	extension	extension	NOUN
taxlaw-9795	665	22	of	of	ADP
taxlaw-9795	665	23	the	the	DET
taxlaw-9795	665	24	statute	statute	NOUN
taxlaw-9795	665	25	of	of	ADP
taxlaw-9795	665	26	limitations	limitation	NOUN
taxlaw-9795	665	27	for	for	ADP
taxlaw-9795	665	28	the	the	DET
taxlaw-9795	665	29	year	year	NOUN
taxlaw-9795	665	30	in	in	ADP
taxlaw-9795	665	31	which	which	PRON
taxlaw-9795	665	32	the	the	DET
taxlaw-9795	665	33	property	property	NOUN
taxlaw-9795	665	34	was	be	AUX
taxlaw-9795	665	35	sold	sell	VERB
taxlaw-9795	665	36	,	,	PUNCT
taxlaw-9795	665	37	and	and	CCONJ
taxlaw-9795	665	38	the	the	DET
taxlaw-9795	665	39	reit	reit	NOUN
taxlaw-9795	665	40	would	would	AUX
taxlaw-9795	665	41	have	have	VERB
taxlaw-9795	665	42	to	to	PART
taxlaw-9795	665	43	submit	submit	VERB
taxlaw-9795	665	44	a	a	DET
taxlaw-9795	665	45	statement	statement	NOUN
taxlaw-9795	665	46	justifying	justify	VERB
taxlaw-9795	665	47	its	its	PRON
taxlaw-9795	665	48	position	position	NOUN
taxlaw-9795	665	49	that	that	SCONJ
taxlaw-9795	665	50	the	the	DET
taxlaw-9795	665	51	property	property	NOUN
taxlaw-9795	665	52	was	be	AUX
taxlaw-9795	665	53	investment	investment	NOUN
taxlaw-9795	665	54	property	property	NOUN
taxlaw-9795	665	55	.	.	PUNCT
taxlaw-9795	666	1	this	this	DET
taxlaw-9795	666	2	hypothetical	hypothetical	ADJ
taxlaw-9795	666	3	example	example	NOUN
taxlaw-9795	666	4	satisfies	satisfy	VERB
taxlaw-9795	666	5	all	all	DET
taxlaw-9795	666	6	five	five	NUM
taxlaw-9795	666	7	conditions	condition	NOUN
taxlaw-9795	666	8	noted	note	VERB
taxlaw-9795	666	9	above	above	ADV
taxlaw-9795	666	10	.	.	PUNCT
taxlaw-9795	667	1	if	if	SCONJ
taxlaw-9795	667	2	a	a	DET
taxlaw-9795	667	3	reit	reit	NOUN
taxlaw-9795	667	4	does	do	AUX
taxlaw-9795	667	5	file	file	VERB
taxlaw-9795	667	6	the	the	DET
taxlaw-9795	667	7	election	election	NOUN
taxlaw-9795	667	8	,	,	PUNCT
taxlaw-9795	667	9	it	it	PRON
taxlaw-9795	667	10	likely	likely	ADV
taxlaw-9795	667	11	suggests	suggest	VERB
taxlaw-9795	667	12	that	that	SCONJ
taxlaw-9795	667	13	its	its	PRON
taxlaw-9795	667	14	position	position	NOUN
taxlaw-9795	667	15	that	that	SCONJ
taxlaw-9795	667	16	the	the	DET
taxlaw-9795	667	17	real	real	ADJ
taxlaw-9795	667	18	estate	estate	NOUN
taxlaw-9795	667	19	was	be	AUX
taxlaw-9795	667	20	investment	investment	NOUN
taxlaw-9795	667	21	property	property	NOUN
taxlaw-9795	667	22	was	be	AUX
taxlaw-9795	667	23	risky	risky	ADJ
taxlaw-9795	667	24	but	but	CCONJ
taxlaw-9795	667	25	defensible	defensible	ADJ
taxlaw-9795	667	26	.	.	PUNCT
taxlaw-9795	668	1	if	if	SCONJ
taxlaw-9795	668	2	a	a	DET
taxlaw-9795	668	3	reit	reit	NOUN
taxlaw-9795	668	4	does	do	AUX
taxlaw-9795	668	5	not	not	PART
taxlaw-9795	668	6	file	file	VERB
taxlaw-9795	668	7	the	the	DET
taxlaw-9795	668	8	election	election	NOUN
taxlaw-9795	668	9	with	with	ADP
taxlaw-9795	668	10	respect	respect	NOUN
taxlaw-9795	668	11	to	to	ADP
taxlaw-9795	668	12	a	a	DET
taxlaw-9795	668	13	sale	sale	NOUN
taxlaw-9795	668	14	of	of	ADP
taxlaw-9795	668	15	real	real	ADJ
taxlaw-9795	668	16	estate	estate	NOUN
taxlaw-9795	668	17	,	,	PUNCT
taxlaw-9795	668	18	then	then	ADV
taxlaw-9795	668	19	likely	likely	ADV
taxlaw-9795	668	20	either	either	CCONJ
taxlaw-9795	668	21	it	it	PRON
taxlaw-9795	668	22	is	be	AUX
taxlaw-9795	668	23	taking	take	VERB
taxlaw-9795	668	24	an	an	DET
taxlaw-9795	668	25	137	137	NUM
taxlaw-9795	668	26	i.r.c	i.r.c	NOUN
taxlaw-9795	668	27	.	.	PUNCT
taxlaw-9795	669	1	§	§	PROPN
taxlaw-9795	669	2	857(b)(6	857(b)(6	NUM
taxlaw-9795	669	3	)	)	PUNCT
taxlaw-9795	669	4	.	.	PUNCT
taxlaw-9795	670	1	this	this	DET
taxlaw-9795	670	2	100	100	NUM
taxlaw-9795	670	3	%	%	NOUN
taxlaw-9795	670	4	tax	tax	NOUN
taxlaw-9795	670	5	will	will	AUX
taxlaw-9795	670	6	not	not	PART
taxlaw-9795	670	7	apply	apply	VERB
taxlaw-9795	670	8	when	when	SCONJ
taxlaw-9795	670	9	various	various	ADJ
taxlaw-9795	670	10	safe	safe	ADJ
taxlaw-9795	670	11	harbor	harbor	NOUN
taxlaw-9795	670	12	requirements	requirement	NOUN
taxlaw-9795	670	13	are	be	AUX
taxlaw-9795	670	14	met	meet	VERB
taxlaw-9795	670	15	.	.	PUNCT
taxlaw-9795	671	1	i.r.c	i.r.c	NOUN
taxlaw-9795	671	2	.	.	PUNCT
taxlaw-9795	672	1	§	§	PROPN
taxlaw-9795	672	2	857(b)(6	857(b)(6	NUM
taxlaw-9795	672	3	)	)	PUNCT
taxlaw-9795	672	4	.	.	PUNCT
taxlaw-9795	673	1	138	138	NUM
taxlaw-9795	673	2	because	because	SCONJ
taxlaw-9795	673	3	a	a	DET
taxlaw-9795	673	4	reit	reit	NOUN
taxlaw-9795	673	5	is	be	AUX
taxlaw-9795	673	6	entitled	entitle	VERB
taxlaw-9795	673	7	to	to	ADP
taxlaw-9795	673	8	a	a	DET
taxlaw-9795	673	9	deduction	deduction	NOUN
taxlaw-9795	673	10	for	for	ADP
taxlaw-9795	673	11	dividends	dividend	NOUN
taxlaw-9795	673	12	that	that	PRON
taxlaw-9795	673	13	it	it	PRON
taxlaw-9795	673	14	pays	pay	VERB
taxlaw-9795	673	15	,	,	PUNCT
taxlaw-9795	673	16	by	by	ADP
taxlaw-9795	673	17	making	make	VERB
taxlaw-9795	673	18	sufficient	sufficient	ADJ
taxlaw-9795	673	19	distributions	distribution	NOUN
taxlaw-9795	673	20	,	,	PUNCT
taxlaw-9795	673	21	it	it	PRON
taxlaw-9795	673	22	can	can	AUX
taxlaw-9795	673	23	eliminate	eliminate	VERB
taxlaw-9795	673	24	entity	entity	NOUN
taxlaw-9795	673	25	-	-	PUNCT
taxlaw-9795	673	26	level	level	NOUN
taxlaw-9795	673	27	tax	tax	NOUN
taxlaw-9795	673	28	.	.	PUNCT
taxlaw-9795	674	1	i.r.c	i.r.c	NOUN
taxlaw-9795	674	2	.	.	PUNCT
taxlaw-9795	675	1	§	§	PROPN
taxlaw-9795	675	2	857	857	NUM
taxlaw-9795	675	3	110	110	NUM
taxlaw-9795	675	4	columbia	columbia	PROPN
taxlaw-9795	675	5	journal	journal	PROPN
taxlaw-9795	675	6	of	of	ADP
taxlaw-9795	675	7	tax	tax	NOUN
taxlaw-9795	675	8	law	law	NOUN
taxlaw-9795	676	1	[	[	X
taxlaw-9795	676	2	vol	vol	NOUN
taxlaw-9795	676	3	:	:	PUNCT
taxlaw-9795	676	4	13:2	13:2	NUM
taxlaw-9795	676	5	aggressive	aggressive	ADJ
taxlaw-9795	676	6	position	position	NOUN
taxlaw-9795	676	7	when	when	SCONJ
taxlaw-9795	676	8	it	it	PRON
taxlaw-9795	676	9	asserts	assert	VERB
taxlaw-9795	676	10	that	that	SCONJ
taxlaw-9795	676	11	the	the	DET
taxlaw-9795	676	12	real	real	ADJ
taxlaw-9795	676	13	estate	estate	NOUN
taxlaw-9795	676	14	is	be	AUX
taxlaw-9795	676	15	investment	investment	NOUN
taxlaw-9795	676	16	property	property	NOUN
taxlaw-9795	676	17	so	so	SCONJ
taxlaw-9795	676	18	that	that	SCONJ
taxlaw-9795	676	19	the	the	DET
taxlaw-9795	676	20	extended	extended	ADJ
taxlaw-9795	676	21	statute	statute	NOUN
taxlaw-9795	676	22	of	of	ADP
taxlaw-9795	676	23	limitations	limitation	NOUN
taxlaw-9795	676	24	and	and	CCONJ
taxlaw-9795	676	25	requirement	requirement	NOUN
taxlaw-9795	676	26	to	to	PART
taxlaw-9795	676	27	submit	submit	VERB
taxlaw-9795	676	28	a	a	DET
taxlaw-9795	676	29	statement	statement	NOUN
taxlaw-9795	676	30	justifying	justify	VERB
taxlaw-9795	676	31	its	its	PRON
taxlaw-9795	676	32	position	position	NOUN
taxlaw-9795	676	33	were	be	AUX
taxlaw-9795	676	34	onerous	onerous	ADJ
taxlaw-9795	676	35	or	or	CCONJ
taxlaw-9795	676	36	it	it	PRON
taxlaw-9795	676	37	is	be	AUX
taxlaw-9795	676	38	taking	take	VERB
taxlaw-9795	676	39	a	a	DET
taxlaw-9795	676	40	very	very	ADV
taxlaw-9795	676	41	safe	safe	ADJ
taxlaw-9795	676	42	position	position	NOUN
taxlaw-9795	676	43	so	so	SCONJ
taxlaw-9795	676	44	that	that	SCONJ
taxlaw-9795	676	45	filing	file	VERB
taxlaw-9795	676	46	the	the	DET
taxlaw-9795	676	47	election	election	NOUN
taxlaw-9795	676	48	was	be	AUX
taxlaw-9795	676	49	unnecessary	unnecessary	ADJ
taxlaw-9795	676	50	.	.	PUNCT
taxlaw-9795	677	1	because	because	SCONJ
taxlaw-9795	677	2	a	a	DET
taxlaw-9795	677	3	tax	tax	NOUN
taxlaw-9795	677	4	rate	rate	NOUN
taxlaw-9795	677	5	of	of	ADP
taxlaw-9795	677	6	40	40	NUM
taxlaw-9795	677	7	%	%	NOUN
taxlaw-9795	677	8	would	would	AUX
taxlaw-9795	677	9	always	always	ADV
taxlaw-9795	677	10	be	be	AUX
taxlaw-9795	677	11	preferable	preferable	ADJ
taxlaw-9795	677	12	to	to	ADP
taxlaw-9795	677	13	a	a	DET
taxlaw-9795	677	14	tax	tax	NOUN
taxlaw-9795	677	15	rate	rate	NOUN
taxlaw-9795	677	16	of	of	ADP
taxlaw-9795	677	17	100	100	NUM
taxlaw-9795	677	18	%	%	NOUN
taxlaw-9795	677	19	,	,	PUNCT
taxlaw-9795	677	20	non	non	ADJ
taxlaw-9795	677	21	-	-	ADJ
taxlaw-9795	677	22	filing	filing	NOUN
taxlaw-9795	677	23	would	would	AUX
taxlaw-9795	677	24	not	not	PART
taxlaw-9795	677	25	be	be	AUX
taxlaw-9795	677	26	explained	explain	VERB
taxlaw-9795	677	27	by	by	ADP
taxlaw-9795	677	28	the	the	DET
taxlaw-9795	677	29	taxpayer	taxpayer	NOUN
taxlaw-9795	677	30	having	have	VERB
taxlaw-9795	677	31	a	a	DET
taxlaw-9795	677	32	preference	preference	NOUN
taxlaw-9795	677	33	for	for	ADP
taxlaw-9795	677	34	the	the	DET
taxlaw-9795	677	35	default	default	NOUN
taxlaw-9795	677	36	treatment	treatment	NOUN
taxlaw-9795	677	37	that	that	PRON
taxlaw-9795	677	38	follows	follow	VERB
taxlaw-9795	677	39	in	in	ADP
taxlaw-9795	677	40	the	the	DET
taxlaw-9795	677	41	absence	absence	NOUN
taxlaw-9795	677	42	of	of	ADP
taxlaw-9795	677	43	an	an	DET
taxlaw-9795	677	44	election	election	NOUN
taxlaw-9795	677	45	.	.	PUNCT
taxlaw-9795	678	1	assuming	assume	VERB
taxlaw-9795	678	2	that	that	SCONJ
taxlaw-9795	678	3	all	all	DET
taxlaw-9795	678	4	reits	reit	NOUN
taxlaw-9795	678	5	have	have	VERB
taxlaw-9795	678	6	access	access	NOUN
taxlaw-9795	678	7	to	to	ADP
taxlaw-9795	678	8	sophisticated	sophisticated	ADJ
taxlaw-9795	678	9	advice	advice	NOUN
taxlaw-9795	678	10	,	,	PUNCT
taxlaw-9795	678	11	lack	lack	NOUN
taxlaw-9795	678	12	of	of	ADP
taxlaw-9795	678	13	filing	filing	NOUN
taxlaw-9795	678	14	is	be	AUX
taxlaw-9795	678	15	also	also	ADV
taxlaw-9795	678	16	not	not	PART
taxlaw-9795	678	17	attributable	attributable	ADJ
taxlaw-9795	678	18	to	to	ADP
taxlaw-9795	678	19	a	a	DET
taxlaw-9795	678	20	failure	failure	NOUN
taxlaw-9795	678	21	to	to	PART
taxlaw-9795	678	22	evaluate	evaluate	VERB
taxlaw-9795	678	23	the	the	DET
taxlaw-9795	678	24	advantages	advantage	NOUN
taxlaw-9795	678	25	and	and	CCONJ
taxlaw-9795	678	26	disadvantages	disadvantage	NOUN
taxlaw-9795	678	27	of	of	ADP
taxlaw-9795	678	28	filing	file	VERB
taxlaw-9795	678	29	the	the	DET
taxlaw-9795	678	30	election	election	NOUN
taxlaw-9795	678	31	.	.	PUNCT
taxlaw-9795	679	1	to	to	PART
taxlaw-9795	679	2	be	be	AUX
taxlaw-9795	679	3	clear	clear	ADJ
taxlaw-9795	679	4	,	,	PUNCT
taxlaw-9795	679	5	i	i	PRON
taxlaw-9795	679	6	am	be	AUX
taxlaw-9795	679	7	not	not	PART
taxlaw-9795	679	8	proposing	propose	VERB
taxlaw-9795	679	9	the	the	DET
taxlaw-9795	679	10	adoption	adoption	NOUN
taxlaw-9795	679	11	of	of	ADP
taxlaw-9795	679	12	this	this	DET
taxlaw-9795	679	13	particular	particular	ADJ
taxlaw-9795	679	14	election,139	election,139	NOUN
taxlaw-9795	679	15	but	but	CCONJ
taxlaw-9795	679	16	rather	rather	ADV
taxlaw-9795	679	17	using	use	VERB
taxlaw-9795	679	18	it	it	PRON
taxlaw-9795	679	19	as	as	ADP
taxlaw-9795	679	20	an	an	DET
taxlaw-9795	679	21	illustration	illustration	NOUN
taxlaw-9795	679	22	of	of	ADP
taxlaw-9795	679	23	the	the	DET
taxlaw-9795	679	24	circumstances	circumstance	NOUN
taxlaw-9795	679	25	under	under	ADP
taxlaw-9795	679	26	which	which	PRON
taxlaw-9795	679	27	a	a	DET
taxlaw-9795	679	28	protective	protective	ADJ
taxlaw-9795	679	29	tax	tax	NOUN
taxlaw-9795	679	30	election	election	NOUN
taxlaw-9795	679	31	has	have	VERB
taxlaw-9795	679	32	the	the	DET
taxlaw-9795	679	33	potential	potential	NOUN
taxlaw-9795	679	34	to	to	PART
taxlaw-9795	679	35	reveal	reveal	VERB
taxlaw-9795	679	36	information	information	NOUN
taxlaw-9795	679	37	,	,	PUNCT
taxlaw-9795	679	38	with	with	ADP
taxlaw-9795	679	39	a	a	DET
taxlaw-9795	679	40	minimum	minimum	ADJ
taxlaw-9795	679	41	amount	amount	NOUN
taxlaw-9795	679	42	of	of	ADP
taxlaw-9795	679	43	noise	noise	NOUN
taxlaw-9795	679	44	,	,	PUNCT
taxlaw-9795	679	45	to	to	ADP
taxlaw-9795	679	46	the	the	DET
taxlaw-9795	679	47	irs	irs	PROPN
taxlaw-9795	679	48	.	.	PUNCT
taxlaw-9795	680	1	if	if	SCONJ
taxlaw-9795	680	2	a	a	DET
taxlaw-9795	680	3	taxpayer	taxpayer	NOUN
taxlaw-9795	680	4	filed	file	VERB
taxlaw-9795	680	5	the	the	DET
taxlaw-9795	680	6	election	election	NOUN
taxlaw-9795	680	7	with	with	ADP
taxlaw-9795	680	8	respect	respect	NOUN
taxlaw-9795	680	9	to	to	ADP
taxlaw-9795	680	10	a	a	DET
taxlaw-9795	680	11	particular	particular	ADJ
taxlaw-9795	680	12	sale	sale	NOUN
taxlaw-9795	680	13	,	,	PUNCT
taxlaw-9795	680	14	the	the	DET
taxlaw-9795	680	15	taxpayer	taxpayer	NOUN
taxlaw-9795	680	16	would	would	AUX
taxlaw-9795	680	17	tend	tend	VERB
taxlaw-9795	680	18	to	to	PART
taxlaw-9795	680	19	be	be	AUX
taxlaw-9795	680	20	taking	take	VERB
taxlaw-9795	680	21	a	a	DET
taxlaw-9795	680	22	defensible	defensible	ADJ
taxlaw-9795	680	23	but	but	CCONJ
taxlaw-9795	680	24	somewhat	somewhat	ADV
taxlaw-9795	680	25	risky	risky	ADJ
taxlaw-9795	680	26	position	position	NOUN
taxlaw-9795	680	27	that	that	SCONJ
taxlaw-9795	680	28	the	the	DET
taxlaw-9795	680	29	real	real	ADJ
taxlaw-9795	680	30	estate	estate	NOUN
taxlaw-9795	680	31	was	be	AUX
taxlaw-9795	680	32	investment	investment	NOUN
taxlaw-9795	680	33	property	property	NOUN
taxlaw-9795	680	34	.	.	PUNCT
taxlaw-9795	681	1	moreover	moreover	ADV
taxlaw-9795	681	2	,	,	PUNCT
taxlaw-9795	681	3	if	if	SCONJ
taxlaw-9795	681	4	a	a	DET
taxlaw-9795	681	5	taxpayer	taxpayer	NOUN
taxlaw-9795	681	6	taking	take	VERB
taxlaw-9795	681	7	a	a	DET
taxlaw-9795	681	8	very	very	ADV
taxlaw-9795	681	9	aggressive	aggressive	ADJ
taxlaw-9795	681	10	position	position	NOUN
taxlaw-9795	681	11	filed	file	VERB
taxlaw-9795	681	12	the	the	DET
taxlaw-9795	681	13	election	election	NOUN
taxlaw-9795	681	14	,	,	PUNCT
taxlaw-9795	681	15	the	the	DET
taxlaw-9795	681	16	extended	extended	ADJ
taxlaw-9795	681	17	statute	statute	NOUN
taxlaw-9795	681	18	of	of	ADP
taxlaw-9795	681	19	limitations	limitation	NOUN
taxlaw-9795	681	20	and	and	CCONJ
taxlaw-9795	681	21	the	the	DET
taxlaw-9795	681	22	information	information	NOUN
taxlaw-9795	681	23	statement	statement	NOUN
taxlaw-9795	681	24	supplied	supply	VERB
taxlaw-9795	681	25	by	by	ADP
taxlaw-9795	681	26	the	the	DET
taxlaw-9795	681	27	taxpayer	taxpayer	NOUN
taxlaw-9795	681	28	would	would	AUX
taxlaw-9795	681	29	provide	provide	VERB
taxlaw-9795	681	30	the	the	DET
taxlaw-9795	681	31	irs	irs	PROPN
taxlaw-9795	681	32	with	with	ADP
taxlaw-9795	681	33	a	a	DET
taxlaw-9795	681	34	greater	great	ADJ
taxlaw-9795	681	35	opportunity	opportunity	NOUN
taxlaw-9795	681	36	to	to	PART
taxlaw-9795	681	37	discover	discover	VERB
taxlaw-9795	681	38	this	this	DET
taxlaw-9795	681	39	fact	fact	NOUN
taxlaw-9795	681	40	.	.	PUNCT
taxlaw-9795	682	1	if	if	SCONJ
taxlaw-9795	682	2	a	a	DET
taxlaw-9795	682	3	taxpayer	taxpayer	NOUN
taxlaw-9795	682	4	does	do	AUX
taxlaw-9795	682	5	not	not	PART
taxlaw-9795	682	6	file	file	VERB
taxlaw-9795	682	7	an	an	DET
taxlaw-9795	682	8	election	election	NOUN
taxlaw-9795	682	9	with	with	ADP
taxlaw-9795	682	10	respect	respect	NOUN
taxlaw-9795	682	11	to	to	ADP
taxlaw-9795	682	12	a	a	DET
taxlaw-9795	682	13	particular	particular	ADJ
taxlaw-9795	682	14	sale	sale	NOUN
taxlaw-9795	682	15	,	,	PUNCT
taxlaw-9795	682	16	then	then	ADV
taxlaw-9795	682	17	likely	likely	ADV
taxlaw-9795	682	18	either	either	CCONJ
taxlaw-9795	682	19	the	the	DET
taxlaw-9795	682	20	taxpayer	taxpayer	NOUN
taxlaw-9795	682	21	’s	’s	PART
taxlaw-9795	682	22	position	position	NOUN
taxlaw-9795	682	23	that	that	SCONJ
taxlaw-9795	682	24	the	the	DET
taxlaw-9795	682	25	real	real	ADJ
taxlaw-9795	682	26	estate	estate	NOUN
taxlaw-9795	682	27	was	be	AUX
taxlaw-9795	682	28	investment	investment	NOUN
taxlaw-9795	682	29	property	property	NOUN
taxlaw-9795	682	30	is	be	AUX
taxlaw-9795	682	31	very	very	ADV
taxlaw-9795	682	32	aggressive	aggressive	ADJ
taxlaw-9795	682	33	or	or	CCONJ
taxlaw-9795	682	34	stands	stand	VERB
taxlaw-9795	682	35	on	on	ADP
taxlaw-9795	682	36	very	very	ADV
taxlaw-9795	682	37	strong	strong	ADJ
taxlaw-9795	682	38	ground140	ground140	PROPN
taxlaw-9795	682	39	—	—	PUNCT
taxlaw-9795	682	40	the	the	DET
taxlaw-9795	682	41	picture	picture	NOUN
taxlaw-9795	682	42	is	be	AUX
taxlaw-9795	682	43	not	not	PART
taxlaw-9795	682	44	clouded	cloud	VERB
taxlaw-9795	682	45	by	by	ADP
taxlaw-9795	682	46	the	the	DET
taxlaw-9795	682	47	possibility	possibility	NOUN
taxlaw-9795	682	48	that	that	SCONJ
taxlaw-9795	682	49	the	the	DET
taxlaw-9795	682	50	taxpayer	taxpayer	NOUN
taxlaw-9795	682	51	may	may	AUX
taxlaw-9795	682	52	have	have	AUX
taxlaw-9795	682	53	preferred	prefer	VERB
taxlaw-9795	682	54	the	the	DET
taxlaw-9795	682	55	default	default	NOUN
taxlaw-9795	682	56	treatment	treatment	NOUN
taxlaw-9795	682	57	or	or	CCONJ
taxlaw-9795	682	58	simply	simply	ADV
taxlaw-9795	682	59	failed	fail	VERB
taxlaw-9795	682	60	to	to	PART
taxlaw-9795	682	61	consider	consider	VERB
taxlaw-9795	682	62	the	the	DET
taxlaw-9795	682	63	possibility	possibility	NOUN
taxlaw-9795	682	64	of	of	ADP
taxlaw-9795	682	65	filing	file	VERB
taxlaw-9795	682	66	an	an	DET
taxlaw-9795	682	67	election	election	NOUN
taxlaw-9795	682	68	.	.	PUNCT
taxlaw-9795	683	1	moving	move	VERB
taxlaw-9795	683	2	away	away	ADV
taxlaw-9795	683	3	from	from	ADP
taxlaw-9795	683	4	the	the	DET
taxlaw-9795	683	5	specific	specific	ADJ
taxlaw-9795	683	6	example	example	NOUN
taxlaw-9795	683	7	involving	involve	VERB
taxlaw-9795	683	8	reits	reit	NOUN
taxlaw-9795	683	9	,	,	PUNCT
taxlaw-9795	683	10	more	more	ADV
taxlaw-9795	683	11	generally	generally	ADV
taxlaw-9795	683	12	,	,	PUNCT
taxlaw-9795	683	13	a	a	DET
taxlaw-9795	683	14	protective	protective	ADJ
taxlaw-9795	683	15	tax	tax	NOUN
taxlaw-9795	683	16	election	election	NOUN
taxlaw-9795	683	17	approach	approach	NOUN
taxlaw-9795	683	18	might	might	AUX
taxlaw-9795	683	19	be	be	AUX
taxlaw-9795	683	20	used	use	VERB
taxlaw-9795	683	21	in	in	ADP
taxlaw-9795	683	22	other	other	ADJ
taxlaw-9795	683	23	contexts	contexts	NOUN
taxlaw-9795	683	24	when	when	SCONJ
taxlaw-9795	683	25	the	the	DET
taxlaw-9795	683	26	tax	tax	NOUN
taxlaw-9795	683	27	treatment	treatment	NOUN
taxlaw-9795	683	28	that	that	PRON
taxlaw-9795	683	29	follows	follow	VERB
taxlaw-9795	683	30	if	if	SCONJ
taxlaw-9795	683	31	the	the	DET
taxlaw-9795	683	32	taxpayer	taxpayer	NOUN
taxlaw-9795	683	33	’s	’s	PART
taxlaw-9795	683	34	position	position	NOUN
taxlaw-9795	683	35	is	be	AUX
taxlaw-9795	683	36	incorrect	incorrect	ADJ
taxlaw-9795	683	37	is	be	AUX
taxlaw-9795	683	38	particularly	particularly	ADV
taxlaw-9795	683	39	harsh	harsh	ADJ
taxlaw-9795	683	40	.	.	PUNCT
taxlaw-9795	684	1	if	if	SCONJ
taxlaw-9795	684	2	lawmakers	lawmaker	NOUN
taxlaw-9795	684	3	allow	allow	VERB
taxlaw-9795	684	4	taxpayers	taxpayer	NOUN
taxlaw-9795	684	5	to	to	PART
taxlaw-9795	684	6	file	file	VERB
taxlaw-9795	684	7	protective	protective	ADJ
taxlaw-9795	684	8	tax	tax	NOUN
taxlaw-9795	684	9	elections	election	NOUN
taxlaw-9795	684	10	to	to	PART
taxlaw-9795	684	11	secure	secure	VERB
taxlaw-9795	684	12	more	more	ADV
taxlaw-9795	684	13	favorable	favorable	ADJ
taxlaw-9795	684	14	alternative	alternative	ADJ
taxlaw-9795	684	15	treatment	treatment	NOUN
taxlaw-9795	684	16	as	as	ADV
taxlaw-9795	684	17	long	long	ADV
taxlaw-9795	684	18	as	as	SCONJ
taxlaw-9795	684	19	they	they	PRON
taxlaw-9795	684	20	include	include	VERB
taxlaw-9795	684	21	a	a	DET
taxlaw-9795	684	22	statement	statement	NOUN
taxlaw-9795	684	23	justifying	justify	VERB
taxlaw-9795	684	24	their	their	PRON
taxlaw-9795	684	25	initial	initial	ADJ
taxlaw-9795	684	26	reporting	reporting	NOUN
taxlaw-9795	684	27	positions	position	NOUN
taxlaw-9795	684	28	and	and	CCONJ
taxlaw-9795	684	29	agree	agree	VERB
taxlaw-9795	684	30	to	to	ADP
taxlaw-9795	684	31	an	an	DET
taxlaw-9795	684	32	extended	extended	ADJ
taxlaw-9795	684	33	statute	statute	NOUN
taxlaw-9795	684	34	of	of	ADP
taxlaw-9795	684	35	limitations	limitation	NOUN
taxlaw-9795	684	36	,	,	PUNCT
taxlaw-9795	684	37	the	the	DET
taxlaw-9795	684	38	availability	availability	NOUN
taxlaw-9795	684	39	of	of	ADP
taxlaw-9795	684	40	the	the	DET
taxlaw-9795	684	41	election	election	NOUN
taxlaw-9795	684	42	may	may	AUX
taxlaw-9795	684	43	cause	cause	VERB
taxlaw-9795	684	44	taxpayers	taxpayer	NOUN
taxlaw-9795	684	45	to	to	PART
taxlaw-9795	684	46	reveal	reveal	VERB
taxlaw-9795	684	47	useful	useful	ADJ
taxlaw-9795	684	48	information	information	NOUN
taxlaw-9795	684	49	to	to	ADP
taxlaw-9795	684	50	the	the	DET
taxlaw-9795	684	51	irs	irs	PROPN
taxlaw-9795	684	52	.	.	PUNCT
taxlaw-9795	685	1	this	this	PRON
taxlaw-9795	685	2	is	be	AUX
taxlaw-9795	685	3	true	true	ADJ
taxlaw-9795	685	4	at	at	ADP
taxlaw-9795	685	5	least	least	ADJ
taxlaw-9795	685	6	if	if	SCONJ
taxlaw-9795	685	7	most	most	ADJ
taxlaw-9795	685	8	of	of	ADP
taxlaw-9795	685	9	the	the	DET
taxlaw-9795	685	10	taxpayers	taxpayer	NOUN
taxlaw-9795	685	11	affected	affect	VERB
taxlaw-9795	685	12	by	by	ADP
taxlaw-9795	685	13	the	the	DET
taxlaw-9795	685	14	election	election	NOUN
taxlaw-9795	685	15	have	have	VERB
taxlaw-9795	685	16	access	access	NOUN
taxlaw-9795	685	17	to	to	ADP
taxlaw-9795	685	18	sophisticated	sophisticated	ADJ
taxlaw-9795	685	19	tax	tax	NOUN
taxlaw-9795	685	20	advice	advice	NOUN
taxlaw-9795	685	21	.	.	PUNCT
taxlaw-9795	686	1	v.	v.	ADP
taxlaw-9795	686	2	providing	provide	VERB
taxlaw-9795	686	3	taxpayers	taxpayer	NOUN
taxlaw-9795	686	4	with	with	ADP
taxlaw-9795	686	5	a	a	DET
taxlaw-9795	686	6	degree	degree	NOUN
taxlaw-9795	686	7	of	of	ADP
taxlaw-9795	686	8	certainty	certainty	NOUN
taxlaw-9795	686	9	favorable	favorable	ADJ
taxlaw-9795	686	10	fallback	fallback	NOUN
taxlaw-9795	686	11	protective	protective	ADJ
taxlaw-9795	686	12	tax	tax	NOUN
taxlaw-9795	686	13	elections	election	NOUN
taxlaw-9795	686	14	are	be	AUX
taxlaw-9795	686	15	a	a	DET
taxlaw-9795	686	16	technique	technique	NOUN
taxlaw-9795	686	17	that	that	PRON
taxlaw-9795	686	18	taxpayers	taxpayer	NOUN
taxlaw-9795	686	19	use	use	VERB
taxlaw-9795	686	20	to	to	PART
taxlaw-9795	686	21	manage	manage	VERB
taxlaw-9795	686	22	uncertainty	uncertainty	NOUN
taxlaw-9795	686	23	.	.	PUNCT
taxlaw-9795	687	1	various	various	ADJ
taxlaw-9795	687	2	other	other	ADJ
taxlaw-9795	687	3	available	available	ADJ
taxlaw-9795	687	4	mechanisms	mechanism	NOUN
taxlaw-9795	687	5	for	for	ADP
taxlaw-9795	687	6	coping	cope	VERB
taxlaw-9795	687	7	with	with	ADP
taxlaw-9795	687	8	uncertainty	uncertainty	NOUN
taxlaw-9795	687	9	that	that	SCONJ
taxlaw-9795	687	10	taxpayers	taxpayer	NOUN
taxlaw-9795	687	11	have	have	VERB
taxlaw-9795	687	12	at	at	ADP
taxlaw-9795	687	13	their	their	PRON
taxlaw-9795	687	14	disposal	disposal	NOUN
taxlaw-9795	687	15	include	include	VERB
taxlaw-9795	687	16	private	private	ADJ
taxlaw-9795	687	17	letter	letter	NOUN
taxlaw-9795	687	18	rulings	ruling	NOUN
taxlaw-9795	687	19	,	,	PUNCT
taxlaw-9795	687	20	tax	tax	NOUN
taxlaw-9795	687	21	indemnity	indemnity	NOUN
taxlaw-9795	687	22	insurance	insurance	NOUN
taxlaw-9795	687	23	,	,	PUNCT
taxlaw-9795	687	24	and	and	CCONJ
taxlaw-9795	687	25	tax	tax	NOUN
taxlaw-9795	687	26	opinions	opinion	NOUN
taxlaw-9795	687	27	.	.	PUNCT
taxlaw-9795	688	1	in	in	ADP
taxlaw-9795	688	2	some	some	DET
taxlaw-9795	688	3	contexts	contexts	NOUN
taxlaw-9795	688	4	,	,	PUNCT
taxlaw-9795	688	5	some	some	PRON
taxlaw-9795	688	6	of	of	ADP
taxlaw-9795	688	7	these	these	DET
taxlaw-9795	688	8	other	other	ADJ
taxlaw-9795	688	9	options	option	NOUN
taxlaw-9795	688	10	may	may	AUX
taxlaw-9795	688	11	be	be	AUX
taxlaw-9795	688	12	entirely	entirely	ADV
taxlaw-9795	688	13	nonexistent	nonexistent	ADJ
taxlaw-9795	688	14	or	or	CCONJ
taxlaw-9795	688	15	,	,	PUNCT
taxlaw-9795	688	16	practically	practically	ADV
taxlaw-9795	688	17	speaking	speaking	ADJ
taxlaw-9795	688	18	,	,	PUNCT
taxlaw-9795	688	19	unavailable	unavailable	ADJ
taxlaw-9795	688	20	.	.	PUNCT
taxlaw-9795	689	1	in	in	ADP
taxlaw-9795	689	2	such	such	ADJ
taxlaw-9795	689	3	cases	case	NOUN
taxlaw-9795	689	4	,	,	PUNCT
taxlaw-9795	689	5	favorable	favorable	ADJ
taxlaw-9795	689	6	fallback	fallback	NOUN
taxlaw-9795	689	7	protective	protective	ADJ
taxlaw-9795	689	8	tax	tax	NOUN
taxlaw-9795	689	9	elections	election	NOUN
taxlaw-9795	689	10	may	may	AUX
taxlaw-9795	689	11	help	help	VERB
taxlaw-9795	689	12	to	to	PART
taxlaw-9795	689	13	fill	fill	VERB
taxlaw-9795	689	14	a	a	DET
taxlaw-9795	689	15	void	void	NOUN
taxlaw-9795	689	16	.	.	PUNCT
taxlaw-9795	690	1	this	this	DET
taxlaw-9795	690	2	part	part	NOUN
taxlaw-9795	690	3	139	139	NUM
taxlaw-9795	690	4	in	in	ADP
taxlaw-9795	690	5	this	this	DET
taxlaw-9795	690	6	context	context	NOUN
taxlaw-9795	690	7	,	,	PUNCT
taxlaw-9795	690	8	if	if	SCONJ
taxlaw-9795	690	9	the	the	DET
taxlaw-9795	690	10	reit	reit	NOUN
taxlaw-9795	690	11	is	be	AUX
taxlaw-9795	690	12	aware	aware	ADJ
taxlaw-9795	690	13	of	of	ADP
taxlaw-9795	690	14	a	a	DET
taxlaw-9795	690	15	risk	risk	NOUN
taxlaw-9795	690	16	that	that	SCONJ
taxlaw-9795	690	17	property	property	NOUN
taxlaw-9795	690	18	will	will	AUX
taxlaw-9795	690	19	be	be	AUX
taxlaw-9795	690	20	“	"	PUNCT
taxlaw-9795	690	21	dealer	dealer	NOUN
taxlaw-9795	690	22	property	property	NOUN
taxlaw-9795	690	23	,	,	PUNCT
taxlaw-9795	690	24	”	"	PUNCT
taxlaw-9795	690	25	it	it	PRON
taxlaw-9795	690	26	might	might	AUX
taxlaw-9795	690	27	hold	hold	VERB
taxlaw-9795	690	28	the	the	DET
taxlaw-9795	690	29	property	property	NOUN
taxlaw-9795	690	30	through	through	ADP
taxlaw-9795	690	31	a	a	DET
taxlaw-9795	690	32	taxable	taxable	ADJ
taxlaw-9795	690	33	reit	reit	NOUN
taxlaw-9795	690	34	subsidiary	subsidiary	NOUN
taxlaw-9795	690	35	(	(	PUNCT
taxlaw-9795	690	36	a	a	DET
taxlaw-9795	690	37	trs	trs	NOUN
taxlaw-9795	690	38	)	)	PUNCT
taxlaw-9795	690	39	to	to	PART
taxlaw-9795	690	40	subject	subject	VERB
taxlaw-9795	690	41	it	it	PRON
taxlaw-9795	690	42	to	to	ADP
taxlaw-9795	690	43	tax	tax	VERB
taxlaw-9795	690	44	at	at	ADP
taxlaw-9795	690	45	the	the	DET
taxlaw-9795	690	46	corporate	corporate	ADJ
taxlaw-9795	690	47	tax	tax	NOUN
taxlaw-9795	690	48	rate	rate	NOUN
taxlaw-9795	690	49	rather	rather	ADV
taxlaw-9795	690	50	than	than	ADP
taxlaw-9795	690	51	at	at	ADP
taxlaw-9795	690	52	a	a	DET
taxlaw-9795	690	53	rate	rate	NOUN
taxlaw-9795	690	54	of	of	ADP
taxlaw-9795	690	55	100	100	NUM
taxlaw-9795	690	56	%	%	NOUN
taxlaw-9795	690	57	as	as	ADP
taxlaw-9795	690	58	another	another	DET
taxlaw-9795	690	59	mechanism	mechanism	NOUN
taxlaw-9795	690	60	for	for	ADP
taxlaw-9795	690	61	mitigating	mitigate	VERB
taxlaw-9795	690	62	the	the	DET
taxlaw-9795	690	63	uncertainty	uncertainty	NOUN
taxlaw-9795	690	64	.	.	PUNCT
taxlaw-9795	691	1	140	140	NUM
taxlaw-9795	691	2	in	in	ADP
taxlaw-9795	691	3	this	this	DET
taxlaw-9795	691	4	particular	particular	ADJ
taxlaw-9795	691	5	context	context	NOUN
taxlaw-9795	691	6	,	,	PUNCT
taxlaw-9795	691	7	a	a	DET
taxlaw-9795	691	8	safe	safe	ADJ
taxlaw-9795	691	9	harbor	harbor	NOUN
taxlaw-9795	691	10	will	will	AUX
taxlaw-9795	691	11	provide	provide	VERB
taxlaw-9795	691	12	some	some	DET
taxlaw-9795	691	13	taxpayers	taxpayer	NOUN
taxlaw-9795	691	14	with	with	ADP
taxlaw-9795	691	15	certainty	certainty	NOUN
taxlaw-9795	691	16	that	that	SCONJ
taxlaw-9795	691	17	the	the	DET
taxlaw-9795	691	18	100	100	NUM
taxlaw-9795	691	19	%	%	NOUN
taxlaw-9795	691	20	tax	tax	NOUN
taxlaw-9795	691	21	will	will	AUX
taxlaw-9795	691	22	not	not	PART
taxlaw-9795	691	23	apply	apply	VERB
taxlaw-9795	691	24	.	.	PUNCT
taxlaw-9795	692	1	see	see	VERB
taxlaw-9795	692	2	i.r.c	i.r.c	NOUN
taxlaw-9795	692	3	.	.	PUNCT
taxlaw-9795	693	1	§	§	PROPN
taxlaw-9795	693	2	857(b)(6	857(b)(6	NUM
taxlaw-9795	693	3	)	)	PUNCT
taxlaw-9795	693	4	.	.	PUNCT
taxlaw-9795	694	1	2022	2022	NUM
taxlaw-9795	694	2	]	]	PUNCT
taxlaw-9795	694	3	protective	protective	ADJ
taxlaw-9795	694	4	tax	tax	NOUN
taxlaw-9795	694	5	elections	election	NOUN
taxlaw-9795	694	6	111	111	NUM
taxlaw-9795	694	7	will	will	AUX
taxlaw-9795	694	8	proceed	proceed	VERB
taxlaw-9795	694	9	by	by	ADP
taxlaw-9795	694	10	discussing	discuss	VERB
taxlaw-9795	694	11	each	each	PRON
taxlaw-9795	694	12	of	of	ADP
taxlaw-9795	694	13	these	these	DET
taxlaw-9795	694	14	other	other	ADJ
taxlaw-9795	694	15	options	option	NOUN
taxlaw-9795	694	16	,	,	PUNCT
taxlaw-9795	694	17	in	in	ADP
taxlaw-9795	694	18	turn	turn	NOUN
taxlaw-9795	694	19	,	,	PUNCT
taxlaw-9795	694	20	to	to	PART
taxlaw-9795	694	21	highlight	highlight	VERB
taxlaw-9795	694	22	the	the	DET
taxlaw-9795	694	23	gaps	gap	NOUN
taxlaw-9795	694	24	that	that	PRON
taxlaw-9795	694	25	might	might	AUX
taxlaw-9795	694	26	be	be	AUX
taxlaw-9795	694	27	filled	fill	VERB
taxlaw-9795	694	28	by	by	ADP
taxlaw-9795	694	29	favorable	favorable	ADJ
taxlaw-9795	694	30	fallback	fallback	NOUN
taxlaw-9795	694	31	protective	protective	ADJ
taxlaw-9795	694	32	tax	tax	NOUN
taxlaw-9795	694	33	elections	election	NOUN
taxlaw-9795	694	34	.	.	PUNCT
taxlaw-9795	695	1	also	also	ADV
taxlaw-9795	695	2	,	,	PUNCT
taxlaw-9795	695	3	as	as	SCONJ
taxlaw-9795	695	4	this	this	DET
taxlaw-9795	695	5	part	part	NOUN
taxlaw-9795	695	6	will	will	AUX
taxlaw-9795	695	7	discuss	discuss	VERB
taxlaw-9795	695	8	,	,	PUNCT
taxlaw-9795	695	9	a	a	DET
taxlaw-9795	695	10	consideration	consideration	NOUN
taxlaw-9795	695	11	of	of	ADP
taxlaw-9795	695	12	these	these	DET
taxlaw-9795	695	13	other	other	ADJ
taxlaw-9795	695	14	options	option	NOUN
taxlaw-9795	695	15	for	for	ADP
taxlaw-9795	695	16	obtaining	obtain	VERB
taxlaw-9795	695	17	certainty	certainty	NOUN
taxlaw-9795	695	18	strengthens	strengthen	VERB
taxlaw-9795	695	19	the	the	DET
taxlaw-9795	695	20	case	case	NOUN
taxlaw-9795	695	21	for	for	ADP
taxlaw-9795	695	22	imposing	impose	VERB
taxlaw-9795	695	23	upon	upon	SCONJ
taxlaw-9795	695	24	favorable	favorable	ADJ
taxlaw-9795	695	25	fallback	fallback	NOUN
taxlaw-9795	695	26	protective	protective	ADJ
taxlaw-9795	695	27	tax	tax	NOUN
taxlaw-9795	695	28	elections	election	NOUN
taxlaw-9795	695	29	the	the	DET
taxlaw-9795	695	30	requirements	requirement	NOUN
taxlaw-9795	695	31	mentioned	mention	VERB
taxlaw-9795	695	32	above	above	ADP
taxlaw-9795	695	33	—	—	PUNCT
taxlaw-9795	695	34	namely	namely	ADV
taxlaw-9795	695	35	,	,	PUNCT
taxlaw-9795	695	36	an	an	DET
taxlaw-9795	695	37	extended	extended	ADJ
taxlaw-9795	695	38	statute	statute	NOUN
taxlaw-9795	695	39	of	of	ADP
taxlaw-9795	695	40	limitations	limitation	NOUN
taxlaw-9795	695	41	and	and	CCONJ
taxlaw-9795	695	42	a	a	DET
taxlaw-9795	695	43	requirement	requirement	NOUN
taxlaw-9795	695	44	that	that	SCONJ
taxlaw-9795	695	45	taxpayers	taxpayer	NOUN
taxlaw-9795	695	46	filing	file	VERB
taxlaw-9795	695	47	such	such	ADJ
taxlaw-9795	695	48	elections	election	NOUN
taxlaw-9795	695	49	supply	supply	VERB
taxlaw-9795	695	50	a	a	DET
taxlaw-9795	695	51	statement	statement	NOUN
taxlaw-9795	695	52	of	of	ADP
taxlaw-9795	695	53	justification	justification	NOUN
taxlaw-9795	695	54	for	for	ADP
taxlaw-9795	695	55	their	their	PRON
taxlaw-9795	695	56	initial	initial	ADJ
taxlaw-9795	695	57	reporting	reporting	NOUN
taxlaw-9795	695	58	position	position	NOUN
taxlaw-9795	695	59	.	.	PUNCT
taxlaw-9795	696	1	a.	a.	NOUN
taxlaw-9795	696	2	private	private	ADJ
taxlaw-9795	696	3	letter	letter	NOUN
taxlaw-9795	696	4	rulings	ruling	NOUN
taxlaw-9795	696	5	if	if	SCONJ
taxlaw-9795	696	6	a	a	DET
taxlaw-9795	696	7	taxpayer	taxpayer	NOUN
taxlaw-9795	696	8	is	be	AUX
taxlaw-9795	696	9	uncertain	uncertain	ADJ
taxlaw-9795	696	10	about	about	ADP
taxlaw-9795	696	11	the	the	DET
taxlaw-9795	696	12	tax	tax	NOUN
taxlaw-9795	696	13	consequences	consequence	NOUN
taxlaw-9795	696	14	of	of	ADP
taxlaw-9795	696	15	a	a	DET
taxlaw-9795	696	16	planned	plan	VERB
taxlaw-9795	696	17	transaction	transaction	NOUN
taxlaw-9795	696	18	because	because	SCONJ
taxlaw-9795	696	19	available	available	ADJ
taxlaw-9795	696	20	legal	legal	ADJ
taxlaw-9795	696	21	authority	authority	NOUN
taxlaw-9795	696	22	does	do	AUX
taxlaw-9795	696	23	not	not	PART
taxlaw-9795	696	24	supply	supply	VERB
taxlaw-9795	696	25	a	a	DET
taxlaw-9795	696	26	clear	clear	ADJ
taxlaw-9795	696	27	answer	answer	NOUN
taxlaw-9795	696	28	,	,	PUNCT
taxlaw-9795	696	29	in	in	ADP
taxlaw-9795	696	30	some	some	DET
taxlaw-9795	696	31	cases	case	NOUN
taxlaw-9795	696	32	,	,	PUNCT
taxlaw-9795	696	33	the	the	DET
taxlaw-9795	696	34	taxpayer	taxpayer	NOUN
taxlaw-9795	696	35	can	can	AUX
taxlaw-9795	696	36	request	request	VERB
taxlaw-9795	696	37	a	a	DET
taxlaw-9795	696	38	private	private	ADJ
taxlaw-9795	696	39	letter	letter	NOUN
taxlaw-9795	696	40	ruling	rule	VERB
taxlaw-9795	696	41	from	from	ADP
taxlaw-9795	696	42	the	the	DET
taxlaw-9795	696	43	irs.141	irs.141	NOUN
taxlaw-9795	696	44	to	to	PART
taxlaw-9795	696	45	request	request	VERB
taxlaw-9795	696	46	a	a	DET
taxlaw-9795	696	47	private	private	ADJ
taxlaw-9795	696	48	letter	letter	NOUN
taxlaw-9795	696	49	ruling	ruling	NOUN
taxlaw-9795	696	50	,	,	PUNCT
taxlaw-9795	696	51	the	the	DET
taxlaw-9795	696	52	taxpayer	taxpayer	NOUN
taxlaw-9795	696	53	must	must	AUX
taxlaw-9795	696	54	prepare	prepare	VERB
taxlaw-9795	696	55	a	a	DET
taxlaw-9795	696	56	request	request	NOUN
taxlaw-9795	696	57	that	that	PRON
taxlaw-9795	696	58	describes	describe	VERB
taxlaw-9795	696	59	all	all	PRON
taxlaw-9795	696	60	of	of	ADP
taxlaw-9795	696	61	the	the	DET
taxlaw-9795	696	62	relevant	relevant	ADJ
taxlaw-9795	696	63	facts	fact	NOUN
taxlaw-9795	696	64	,	,	PUNCT
taxlaw-9795	696	65	applicable	applicable	ADJ
taxlaw-9795	696	66	legal	legal	ADJ
taxlaw-9795	696	67	authority	authority	NOUN
taxlaw-9795	696	68	,	,	PUNCT
taxlaw-9795	696	69	and	and	CCONJ
taxlaw-9795	696	70	the	the	DET
taxlaw-9795	696	71	ruling	ruling	NOUN
taxlaw-9795	696	72	the	the	DET
taxlaw-9795	696	73	taxpayer	taxpayer	NOUN
taxlaw-9795	696	74	seeks.142	seeks.142	NOUN
taxlaw-9795	696	75	in	in	ADP
taxlaw-9795	696	76	addition	addition	NOUN
taxlaw-9795	696	77	,	,	PUNCT
taxlaw-9795	696	78	the	the	DET
taxlaw-9795	696	79	taxpayer	taxpayer	NOUN
taxlaw-9795	696	80	must	must	AUX
taxlaw-9795	696	81	pay	pay	VERB
taxlaw-9795	696	82	a	a	DET
taxlaw-9795	696	83	user	user	NOUN
taxlaw-9795	696	84	fee.143	fee.143	NOUN
taxlaw-9795	696	85	the	the	DET
taxlaw-9795	696	86	user	user	NOUN
taxlaw-9795	696	87	fee	fee	NOUN
taxlaw-9795	696	88	is	be	AUX
taxlaw-9795	696	89	generally	generally	ADV
taxlaw-9795	696	90	designed	design	VERB
taxlaw-9795	696	91	to	to	PART
taxlaw-9795	696	92	cover	cover	VERB
taxlaw-9795	696	93	the	the	DET
taxlaw-9795	696	94	cost	cost	NOUN
taxlaw-9795	696	95	to	to	ADP
taxlaw-9795	696	96	the	the	DET
taxlaw-9795	696	97	irs	irs	PROPN
taxlaw-9795	696	98	of	of	ADP
taxlaw-9795	696	99	considering	consider	VERB
taxlaw-9795	696	100	and	and	CCONJ
taxlaw-9795	696	101	issuing	issue	VERB
taxlaw-9795	696	102	a	a	DET
taxlaw-9795	696	103	ruling,144	ruling,144	NOUN
taxlaw-9795	696	104	and	and	CCONJ
taxlaw-9795	696	105	,	,	PUNCT
taxlaw-9795	696	106	thus	thus	ADV
taxlaw-9795	696	107	,	,	PUNCT
taxlaw-9795	696	108	the	the	DET
taxlaw-9795	696	109	fee	fee	NOUN
taxlaw-9795	696	110	varies	vary	VERB
taxlaw-9795	696	111	by	by	ADP
taxlaw-9795	696	112	type	type	NOUN
taxlaw-9795	696	113	of	of	ADP
taxlaw-9795	696	114	request.145	request.145	NOUN
taxlaw-9795	696	115	however	however	ADV
taxlaw-9795	696	116	,	,	PUNCT
taxlaw-9795	696	117	because	because	SCONJ
taxlaw-9795	696	118	the	the	DET
taxlaw-9795	696	119	user	user	NOUN
taxlaw-9795	696	120	fee	fee	NOUN
taxlaw-9795	696	121	also	also	ADV
taxlaw-9795	696	122	varies	vary	VERB
taxlaw-9795	696	123	based	base	VERB
taxlaw-9795	696	124	on	on	ADP
taxlaw-9795	696	125	other	other	ADJ
taxlaw-9795	696	126	factors	factor	NOUN
taxlaw-9795	696	127	—	—	PUNCT
taxlaw-9795	696	128	such	such	ADJ
taxlaw-9795	696	129	as	as	ADP
taxlaw-9795	696	130	the	the	DET
taxlaw-9795	696	131	income	income	NOUN
taxlaw-9795	696	132	of	of	ADP
taxlaw-9795	696	133	the	the	DET
taxlaw-9795	696	134	taxpayer	taxpayer	NOUN
taxlaw-9795	696	135	—	—	PUNCT
taxlaw-9795	696	136	it	it	PRON
taxlaw-9795	696	137	may	may	AUX
taxlaw-9795	696	138	not	not	PART
taxlaw-9795	696	139	fully	fully	ADV
taxlaw-9795	696	140	cover	cover	VERB
taxlaw-9795	696	141	the	the	DET
taxlaw-9795	696	142	cost	cost	NOUN
taxlaw-9795	696	143	of	of	ADP
taxlaw-9795	696	144	the	the	DET
taxlaw-9795	696	145	request	request	NOUN
taxlaw-9795	696	146	in	in	ADP
taxlaw-9795	696	147	all	all	DET
taxlaw-9795	696	148	cases.146	cases.146	NOUN
taxlaw-9795	696	149	the	the	DET
taxlaw-9795	696	150	irs	irs	PROPN
taxlaw-9795	696	151	will	will	AUX
taxlaw-9795	696	152	not	not	PART
taxlaw-9795	696	153	rule	rule	VERB
taxlaw-9795	696	154	on	on	ADP
taxlaw-9795	696	155	some	some	DET
taxlaw-9795	696	156	topics.147	topics.147	NOUN
taxlaw-9795	696	157	notably	notably	ADV
taxlaw-9795	696	158	,	,	PUNCT
taxlaw-9795	696	159	the	the	DET
taxlaw-9795	696	160	irs	irs	PROPN
taxlaw-9795	696	161	generally	generally	ADV
taxlaw-9795	696	162	will	will	AUX
taxlaw-9795	696	163	not	not	PART
taxlaw-9795	696	164	issue	issue	VERB
taxlaw-9795	696	165	rulings	ruling	NOUN
taxlaw-9795	696	166	on	on	ADP
taxlaw-9795	696	167	topics	topic	NOUN
taxlaw-9795	696	168	where	where	SCONJ
taxlaw-9795	696	169	the	the	DET
taxlaw-9795	696	170	taxpayer	taxpayer	NOUN
taxlaw-9795	696	171	’s	’s	PART
taxlaw-9795	696	172	uncertainty	uncertainty	NOUN
taxlaw-9795	696	173	stems	stem	VERB
taxlaw-9795	696	174	from	from	ADP
taxlaw-9795	696	175	the	the	DET
taxlaw-9795	696	176	fact	fact	NOUN
taxlaw-9795	696	177	that	that	SCONJ
taxlaw-9795	696	178	resulting	result	VERB
taxlaw-9795	696	179	tax	tax	NOUN
taxlaw-9795	696	180	consequences	consequence	NOUN
taxlaw-9795	696	181	are	be	AUX
taxlaw-9795	696	182	governed	govern	VERB
taxlaw-9795	696	183	by	by	ADP
taxlaw-9795	696	184	a	a	DET
taxlaw-9795	696	185	standard	standard	NOUN
taxlaw-9795	696	186	so	so	SCONJ
taxlaw-9795	696	187	that	that	SCONJ
taxlaw-9795	696	188	the	the	DET
taxlaw-9795	696	189	tax	tax	NOUN
taxlaw-9795	696	190	outcome	outcome	NOUN
taxlaw-9795	696	191	turns	turn	VERB
taxlaw-9795	696	192	on	on	ADP
taxlaw-9795	696	193	the	the	DET
taxlaw-9795	696	194	facts	fact	NOUN
taxlaw-9795	696	195	of	of	ADP
taxlaw-9795	696	196	each	each	DET
taxlaw-9795	696	197	particular	particular	ADJ
taxlaw-9795	696	198	case.148	case.148	NOUN
taxlaw-9795	696	199	many	many	ADJ
taxlaw-9795	696	200	of	of	ADP
taxlaw-9795	696	201	the	the	DET
taxlaw-9795	696	202	protective	protective	ADJ
taxlaw-9795	696	203	tax	tax	NOUN
taxlaw-9795	696	204	elections	election	NOUN
taxlaw-9795	696	205	described	describe	VERB
taxlaw-9795	696	206	above	above	ADP
taxlaw-9795	696	207	occupy	occupy	VERB
taxlaw-9795	696	208	areas	area	NOUN
taxlaw-9795	696	209	of	of	ADP
taxlaw-9795	696	210	law	law	NOUN
taxlaw-9795	696	211	that	that	PRON
taxlaw-9795	696	212	fit	fit	VERB
taxlaw-9795	696	213	this	this	DET
taxlaw-9795	696	214	description	description	NOUN
taxlaw-9795	696	215	.	.	PUNCT
taxlaw-9795	697	1	for	for	ADP
taxlaw-9795	697	2	instance	instance	NOUN
taxlaw-9795	697	3	,	,	PUNCT
taxlaw-9795	697	4	a	a	DET
taxlaw-9795	697	5	standard	standard	NOUN
taxlaw-9795	697	6	governs	govern	VERB
taxlaw-9795	697	7	the	the	DET
taxlaw-9795	697	8	question	question	NOUN
taxlaw-9795	697	9	of	of	ADP
taxlaw-9795	697	10	whether	whether	SCONJ
taxlaw-9795	697	11	real	real	ADJ
taxlaw-9795	697	12	estate	estate	NOUN
taxlaw-9795	697	13	is	be	AUX
taxlaw-9795	697	14	dealer	dealer	NOUN
taxlaw-9795	697	15	property	property	NOUN
taxlaw-9795	697	16	or	or	CCONJ
taxlaw-9795	697	17	investment	investment	NOUN
taxlaw-9795	697	18	property	property	NOUN
taxlaw-9795	697	19	—	—	PUNCT
taxlaw-9795	697	20	the	the	DET
taxlaw-9795	697	21	context	context	NOUN
taxlaw-9795	697	22	in	in	ADP
taxlaw-9795	697	23	which	which	PRON
taxlaw-9795	697	24	the	the	DET
taxlaw-9795	697	25	protective	protective	ADJ
taxlaw-9795	697	26	section	section	NOUN
taxlaw-9795	697	27	1237	1237	NUM
taxlaw-9795	697	28	election	election	NOUN
taxlaw-9795	697	29	arises.149	arises.149	NOUN
taxlaw-9795	697	30	indeed	indeed	ADV
taxlaw-9795	697	31	,	,	PUNCT
taxlaw-9795	697	32	the	the	DET
taxlaw-9795	697	33	irs	irs	PROPN
taxlaw-9795	697	34	specifically	specifically	ADV
taxlaw-9795	697	35	includes	include	VERB
taxlaw-9795	697	36	the	the	DET
taxlaw-9795	697	37	question	question	NOUN
taxlaw-9795	697	38	of	of	ADP
taxlaw-9795	697	39	whether	whether	SCONJ
taxlaw-9795	697	40	property	property	NOUN
taxlaw-9795	697	41	is	be	AUX
taxlaw-9795	697	42	dealer	dealer	NOUN
taxlaw-9795	697	43	property	property	NOUN
taxlaw-9795	697	44	on	on	ADP
taxlaw-9795	697	45	its	its	PRON
taxlaw-9795	697	46	list	list	NOUN
taxlaw-9795	697	47	of	of	ADP
taxlaw-9795	697	48	topics	topic	NOUN
taxlaw-9795	697	49	on	on	ADP
taxlaw-9795	697	50	which	which	PRON
taxlaw-9795	697	51	it	it	PRON
taxlaw-9795	697	52	ordinarily	ordinarily	ADV
taxlaw-9795	697	53	will	will	AUX
taxlaw-9795	697	54	not	not	PART
taxlaw-9795	697	55	issue	issue	VERB
taxlaw-9795	697	56	letter	letter	NOUN
taxlaw-9795	697	57	rulings.150	rulings.150	PROPN
taxlaw-9795	697	58	if	if	SCONJ
taxlaw-9795	697	59	a	a	DET
taxlaw-9795	697	60	taxpayer	taxpayer	NOUN
taxlaw-9795	697	61	obtains	obtain	VERB
taxlaw-9795	697	62	a	a	DET
taxlaw-9795	697	63	letter	letter	NOUN
taxlaw-9795	697	64	ruling	ruling	NOUN
taxlaw-9795	697	65	,	,	PUNCT
taxlaw-9795	697	66	the	the	DET
taxlaw-9795	697	67	taxpayer	taxpayer	NOUN
taxlaw-9795	697	68	generally	generally	ADV
taxlaw-9795	697	69	can	can	AUX
taxlaw-9795	697	70	rely	rely	VERB
taxlaw-9795	697	71	upon	upon	SCONJ
taxlaw-9795	697	72	it	it	PRON
taxlaw-9795	697	73	,	,	PUNCT
taxlaw-9795	697	74	provided	provide	VERB
taxlaw-9795	697	75	that	that	SCONJ
taxlaw-9795	697	76	the	the	DET
taxlaw-9795	697	77	taxpayer	taxpayer	NOUN
taxlaw-9795	697	78	accurately	accurately	ADV
taxlaw-9795	697	79	and	and	CCONJ
taxlaw-9795	697	80	completely	completely	ADV
taxlaw-9795	697	81	disclosed	disclose	VERB
taxlaw-9795	697	82	the	the	DET
taxlaw-9795	697	83	relevant	relevant	ADJ
taxlaw-9795	697	84	facts	fact	NOUN
taxlaw-9795	697	85	in	in	ADP
taxlaw-9795	697	86	the	the	DET
taxlaw-9795	697	87	ruling	rule	VERB
taxlaw-9795	697	88	request.151	request.151	NOUN
taxlaw-9795	697	89	thus	thus	ADV
taxlaw-9795	697	90	,	,	PUNCT
taxlaw-9795	697	91	the	the	DET
taxlaw-9795	697	92	taxpayer	taxpayer	NOUN
taxlaw-9795	697	93	can	can	AUX
taxlaw-9795	697	94	proceed	proceed	VERB
taxlaw-9795	697	95	with	with	ADP
taxlaw-9795	697	96	a	a	DET
taxlaw-9795	697	97	transaction	transaction	NOUN
taxlaw-9795	697	98	with	with	ADP
taxlaw-9795	697	99	a	a	DET
taxlaw-9795	697	100	fairly	fairly	ADV
taxlaw-9795	697	101	high	high	ADJ
taxlaw-9795	697	102	degree	degree	NOUN
taxlaw-9795	697	103	of	of	ADP
taxlaw-9795	697	104	certainty	certainty	NOUN
taxlaw-9795	697	105	that	that	SCONJ
taxlaw-9795	697	106	its	its	PRON
taxlaw-9795	697	107	tax	tax	NOUN
taxlaw-9795	697	108	treatment	treatment	NOUN
taxlaw-9795	697	109	will	will	AUX
taxlaw-9795	697	110	be	be	AUX
taxlaw-9795	697	111	what	what	PRON
taxlaw-9795	697	112	the	the	DET
taxlaw-9795	697	113	taxpayer	taxpayer	NOUN
taxlaw-9795	697	114	expects	expect	VERB
taxlaw-9795	697	115	and	and	CCONJ
taxlaw-9795	697	116	141	141	NUM
taxlaw-9795	697	117	see	see	NOUN
taxlaw-9795	697	118	rev	rev	NOUN
taxlaw-9795	697	119	.	.	PROPN
taxlaw-9795	697	120	proc	proc	PROPN
taxlaw-9795	697	121	.	.	PUNCT
taxlaw-9795	697	122	2021	2021	NUM
taxlaw-9795	697	123	-	-	SYM
taxlaw-9795	697	124	1	1	NUM
taxlaw-9795	697	125	,	,	PUNCT
taxlaw-9795	697	126	2021	2021	NUM
taxlaw-9795	697	127	-	-	SYM
taxlaw-9795	697	128	1	1	NUM
taxlaw-9795	697	129	i.r.b	i.r.b	NOUN
taxlaw-9795	697	130	.	.	PUNCT
taxlaw-9795	698	1	1	1	NUM
taxlaw-9795	698	2	.	.	NUM
taxlaw-9795	698	3	142	142	NUM
taxlaw-9795	699	1	i	i	PRON
taxlaw-9795	699	2	d.	d.	VERB
taxlaw-9795	699	3	at	at	ADP
taxlaw-9795	699	4	section	section	NOUN
taxlaw-9795	699	5	7	7	NUM
taxlaw-9795	699	6	(	(	PUNCT
taxlaw-9795	699	7	setting	set	VERB
taxlaw-9795	699	8	forth	forth	ADP
taxlaw-9795	699	9	general	general	ADJ
taxlaw-9795	699	10	instructions	instruction	NOUN
taxlaw-9795	699	11	for	for	ADP
taxlaw-9795	699	12	requesting	request	VERB
taxlaw-9795	699	13	letter	letter	NOUN
taxlaw-9795	699	14	rulings	ruling	NOUN
taxlaw-9795	699	15	)	)	PUNCT
taxlaw-9795	699	16	.	.	PUNCT
taxlaw-9795	700	1	143	143	NUM
taxlaw-9795	701	1	i	i	PRON
taxlaw-9795	701	2	d.	d.	VERB
taxlaw-9795	701	3	at	at	ADP
taxlaw-9795	701	4	appendix	appendix	X
taxlaw-9795	701	5	a	a	PRON
taxlaw-9795	701	6	(	(	PUNCT
taxlaw-9795	701	7	listing	list	VERB
taxlaw-9795	701	8	the	the	DET
taxlaw-9795	701	9	user	user	NOUN
taxlaw-9795	701	10	fees	fee	NOUN
taxlaw-9795	701	11	for	for	ADP
taxlaw-9795	701	12	various	various	ADJ
taxlaw-9795	701	13	types	type	NOUN
taxlaw-9795	701	14	of	of	ADP
taxlaw-9795	701	15	letter	letter	NOUN
taxlaw-9795	701	16	ruling	ruling	NOUN
taxlaw-9795	701	17	requests	request	NOUN
taxlaw-9795	701	18	)	)	PUNCT
taxlaw-9795	701	19	.	.	PUNCT
taxlaw-9795	702	1	144	144	NUM
taxlaw-9795	702	2	see	see	VERB
taxlaw-9795	702	3	,	,	PUNCT
taxlaw-9795	702	4	e.g.	e.g.	ADV
taxlaw-9795	702	5	,	,	PUNCT
taxlaw-9795	702	6	donald	donald	PROPN
taxlaw-9795	702	7	l.	l.	PROPN
taxlaw-9795	702	8	korb	korb	PROPN
taxlaw-9795	702	9	,	,	PUNCT
taxlaw-9795	702	10	the	the	DET
taxlaw-9795	702	11	four	four	NUM
taxlaw-9795	702	12	r	r	NOUN
taxlaw-9795	702	13	’s	’s	ADV
taxlaw-9795	702	14	revisited	revisit	VERB
taxlaw-9795	702	15	:	:	PUNCT
taxlaw-9795	702	16	regulations	regulation	NOUN
taxlaw-9795	702	17	,	,	PUNCT
taxlaw-9795	702	18	rulings	ruling	NOUN
taxlaw-9795	702	19	,	,	PUNCT
taxlaw-9795	702	20	reliance	reliance	NOUN
taxlaw-9795	702	21	and	and	CCONJ
taxlaw-9795	702	22	retroactivity	retroactivity	NOUN
taxlaw-9795	702	23	in	in	ADP
taxlaw-9795	702	24	the	the	DET
taxlaw-9795	702	25	21st	21st	ADJ
taxlaw-9795	702	26	century	century	NOUN
taxlaw-9795	702	27	:	:	PUNCT
taxlaw-9795	702	28	a	a	DET
taxlaw-9795	702	29	view	view	NOUN
taxlaw-9795	702	30	from	from	ADP
taxlaw-9795	702	31	within	within	ADP
taxlaw-9795	702	32	,	,	PUNCT
taxlaw-9795	702	33	46	46	NUM
taxlaw-9795	702	34	duq	duq	NOUN
taxlaw-9795	702	35	.	.	PUNCT
taxlaw-9795	703	1	l.	l.	PROPN
taxlaw-9795	703	2	rev	rev	PROPN
taxlaw-9795	703	3	.	.	PROPN
taxlaw-9795	703	4	323	323	NUM
taxlaw-9795	703	5	,	,	PUNCT
taxlaw-9795	703	6	347	347	NUM
taxlaw-9795	703	7	(	(	PUNCT
taxlaw-9795	703	8	2008	2008	NUM
taxlaw-9795	703	9	)	)	PUNCT
taxlaw-9795	703	10	(	(	PUNCT
taxlaw-9795	703	11	“	"	PUNCT
taxlaw-9795	703	12	the	the	DET
taxlaw-9795	703	13	fees	fee	NOUN
taxlaw-9795	703	14	are	be	AUX
taxlaw-9795	703	15	based	base	VERB
taxlaw-9795	703	16	on	on	ADP
taxlaw-9795	703	17	calculations	calculation	NOUN
taxlaw-9795	703	18	of	of	ADP
taxlaw-9795	703	19	the	the	DET
taxlaw-9795	703	20	actual	actual	ADJ
taxlaw-9795	703	21	cost	cost	NOUN
taxlaw-9795	703	22	to	to	ADP
taxlaw-9795	703	23	the	the	DET
taxlaw-9795	703	24	service	service	NOUN
taxlaw-9795	703	25	of	of	ADP
taxlaw-9795	703	26	preparing	prepare	VERB
taxlaw-9795	703	27	the	the	DET
taxlaw-9795	703	28	rulings	ruling	NOUN
taxlaw-9795	703	29	…	…	PUNCT
taxlaw-9795	703	30	.	.	PUNCT
taxlaw-9795	704	1	with	with	ADP
taxlaw-9795	704	2	discounted	discount	VERB
taxlaw-9795	704	3	fees	fee	NOUN
taxlaw-9795	704	4	for	for	ADP
taxlaw-9795	704	5	lower	low	ADJ
taxlaw-9795	704	6	income	income	NOUN
taxlaw-9795	704	7	taxpayers	taxpayer	NOUN
taxlaw-9795	704	8	.	.	PUNCT
taxlaw-9795	704	9	”	"	PUNCT
taxlaw-9795	704	10	)	)	PUNCT
taxlaw-9795	704	11	.	.	PUNCT
taxlaw-9795	705	1	145	145	NUM
taxlaw-9795	705	2	see	see	NOUN
taxlaw-9795	705	3	rev	rev	PROPN
taxlaw-9795	705	4	.	.	PROPN
taxlaw-9795	705	5	proc	proc	PROPN
taxlaw-9795	705	6	.	.	PUNCT
taxlaw-9795	705	7	2021	2021	NUM
taxlaw-9795	705	8	-	-	SYM
taxlaw-9795	705	9	1	1	NUM
taxlaw-9795	705	10	,	,	PUNCT
taxlaw-9795	705	11	2021	2021	NUM
taxlaw-9795	705	12	-	-	SYM
taxlaw-9795	705	13	1	1	NUM
taxlaw-9795	705	14	i.r.b	i.r.b	NOUN
taxlaw-9795	705	15	.	.	NOUN
taxlaw-9795	705	16	1	1	NUM
taxlaw-9795	705	17	at	at	ADP
taxlaw-9795	705	18	appendix	appendix	ADJ
taxlaw-9795	705	19	a.	a.	NOUN
taxlaw-9795	705	20	146	146	NUM
taxlaw-9795	705	21	for	for	ADP
taxlaw-9795	705	22	further	further	ADJ
taxlaw-9795	705	23	discussion	discussion	NOUN
taxlaw-9795	705	24	,	,	PUNCT
taxlaw-9795	705	25	see	see	VERB
taxlaw-9795	705	26	,	,	PUNCT
taxlaw-9795	705	27	e.g.	e.g.	ADV
taxlaw-9795	705	28	,	,	PUNCT
taxlaw-9795	705	29	emily	emily	NOUN
taxlaw-9795	705	30	cauble	cauble	NOUN
taxlaw-9795	705	31	,	,	PUNCT
taxlaw-9795	705	32	questions	question	VERB
taxlaw-9795	705	33	the	the	DET
taxlaw-9795	705	34	irs	irs	PROPN
taxlaw-9795	705	35	will	will	AUX
taxlaw-9795	705	36	not	not	PART
taxlaw-9795	705	37	answer	answer	VERB
taxlaw-9795	705	38	,	,	PUNCT
taxlaw-9795	705	39	97	97	NUM
taxlaw-9795	705	40	ind	ind	NOUN
taxlaw-9795	705	41	.	.	PUNCT
taxlaw-9795	706	1	l.j	l.j	PROPN
taxlaw-9795	706	2	.	.	PROPN
taxlaw-9795	706	3	523	523	NUM
taxlaw-9795	706	4	(	(	PUNCT
taxlaw-9795	706	5	2022	2022	NUM
taxlaw-9795	706	6	)	)	PUNCT
taxlaw-9795	706	7	.	.	PUNCT
taxlaw-9795	707	1	147	147	NUM
taxlaw-9795	707	2	see	see	VERB
taxlaw-9795	707	3	,	,	PUNCT
taxlaw-9795	707	4	e.g.	e.g.	ADV
taxlaw-9795	707	5	,	,	PUNCT
taxlaw-9795	707	6	rev	rev	PROPN
taxlaw-9795	707	7	.	.	PROPN
taxlaw-9795	707	8	proc	proc	PROPN
taxlaw-9795	707	9	.	.	PUNCT
taxlaw-9795	708	1	2021	2021	NUM
taxlaw-9795	708	2	-	-	SYM
taxlaw-9795	708	3	3	3	NUM
taxlaw-9795	708	4	,	,	PUNCT
taxlaw-9795	708	5	2021	2021	NUM
taxlaw-9795	708	6	-	-	SYM
taxlaw-9795	708	7	1	1	NUM
taxlaw-9795	708	8	i.r.b	i.r.b	NOUN
taxlaw-9795	708	9	.	.	PUNCT
taxlaw-9795	709	1	140	140	NUM
taxlaw-9795	709	2	,	,	PUNCT
taxlaw-9795	709	3	section	section	NOUN
taxlaw-9795	709	4	3	3	NUM
taxlaw-9795	709	5	.	.	NOUN
taxlaw-9795	709	6	148	148	NUM
taxlaw-9795	709	7	for	for	ADP
taxlaw-9795	709	8	further	further	ADJ
taxlaw-9795	709	9	discussion	discussion	NOUN
taxlaw-9795	709	10	,	,	PUNCT
taxlaw-9795	709	11	see	see	VERB
taxlaw-9795	709	12	,	,	PUNCT
taxlaw-9795	709	13	e.g.	e.g.	ADV
taxlaw-9795	709	14	,	,	PUNCT
taxlaw-9795	709	15	cauble	cauble	NOUN
taxlaw-9795	709	16	,	,	PUNCT
taxlaw-9795	709	17	supra	supra	PROPN
taxlaw-9795	709	18	note	note	VERB
taxlaw-9795	709	19	146	146	NUM
taxlaw-9795	709	20	.	.	NOUN
taxlaw-9795	709	21	149	149	NUM
taxlaw-9795	709	22	for	for	ADP
taxlaw-9795	709	23	further	further	ADJ
taxlaw-9795	709	24	discussion	discussion	NOUN
taxlaw-9795	709	25	,	,	PUNCT
taxlaw-9795	709	26	see	see	VERB
taxlaw-9795	709	27	supra	supra	PROPN
taxlaw-9795	709	28	part	part	PROPN
taxlaw-9795	709	29	i.c.1	i.c.1	PROPN
taxlaw-9795	709	30	.	.	PUNCT
taxlaw-9795	710	1	150	150	NUM
taxlaw-9795	710	2	rev	rev	X
taxlaw-9795	710	3	.	.	PROPN
taxlaw-9795	710	4	proc	proc	PROPN
taxlaw-9795	710	5	.	.	PUNCT
taxlaw-9795	710	6	2021	2021	NUM
taxlaw-9795	710	7	-	-	SYM
taxlaw-9795	710	8	3	3	NUM
taxlaw-9795	710	9	,	,	PUNCT
taxlaw-9795	710	10	2021	2021	NUM
taxlaw-9795	710	11	-	-	SYM
taxlaw-9795	710	12	1	1	NUM
taxlaw-9795	710	13	i.r.b	i.r.b	NOUN
taxlaw-9795	710	14	.	.	PUNCT
taxlaw-9795	710	15	140	140	NUM
taxlaw-9795	710	16	at	at	ADP
taxlaw-9795	710	17	section	section	NOUN
taxlaw-9795	710	18	4.02(5	4.02(5	NUM
taxlaw-9795	710	19	)	)	PUNCT
taxlaw-9795	710	20	.	.	PUNCT
taxlaw-9795	711	1	151	151	NUM
taxlaw-9795	711	2	see	see	VERB
taxlaw-9795	711	3	treas	treas	PROPN
taxlaw-9795	711	4	.	.	PUNCT
taxlaw-9795	712	1	reg	reg	PROPN
taxlaw-9795	712	2	.	.	PUNCT
taxlaw-9795	713	1	§	§	PROPN
taxlaw-9795	713	2	601.201(l)(5	601.201(l)(5	NUM
taxlaw-9795	713	3	)	)	PUNCT
taxlaw-9795	713	4	.	.	PUNCT
taxlaw-9795	714	1	112	112	NUM
taxlaw-9795	714	2	columbia	columbia	PROPN
taxlaw-9795	714	3	journal	journal	PROPN
taxlaw-9795	714	4	of	of	ADP
taxlaw-9795	714	5	tax	tax	NOUN
taxlaw-9795	714	6	law	law	NOUN
taxlaw-9795	715	1	[	[	X
taxlaw-9795	715	2	vol	vol	NOUN
taxlaw-9795	715	3	:	:	PUNCT
taxlaw-9795	715	4	13:2	13:2	NUM
taxlaw-9795	715	5	intends	intend	NOUN
taxlaw-9795	715	6	to	to	PART
taxlaw-9795	715	7	claim	claim	VERB
taxlaw-9795	715	8	.	.	PUNCT
taxlaw-9795	716	1	only	only	ADV
taxlaw-9795	716	2	the	the	DET
taxlaw-9795	716	3	taxpayer	taxpayer	NOUN
taxlaw-9795	716	4	who	who	PRON
taxlaw-9795	716	5	obtains	obtain	VERB
taxlaw-9795	716	6	a	a	DET
taxlaw-9795	716	7	letter	letter	NOUN
taxlaw-9795	716	8	ruling	ruling	NOUN
taxlaw-9795	716	9	may	may	AUX
taxlaw-9795	716	10	rely	rely	VERB
taxlaw-9795	716	11	upon	upon	SCONJ
taxlaw-9795	716	12	it.152	it.152	PROPN
taxlaw-9795	716	13	however	however	ADV
taxlaw-9795	716	14	,	,	PUNCT
taxlaw-9795	716	15	issued	issue	VERB
taxlaw-9795	716	16	letter	letter	NOUN
taxlaw-9795	716	17	rulings	ruling	NOUN
taxlaw-9795	716	18	are	be	AUX
taxlaw-9795	716	19	published	publish	VERB
taxlaw-9795	716	20	in	in	ADP
taxlaw-9795	716	21	anonymized	anonymize	VERB
taxlaw-9795	716	22	form	form	NOUN
taxlaw-9795	716	23	so	so	SCONJ
taxlaw-9795	716	24	other	other	ADJ
taxlaw-9795	716	25	taxpayers	taxpayer	NOUN
taxlaw-9795	716	26	may	may	AUX
taxlaw-9795	716	27	look	look	VERB
taxlaw-9795	716	28	to	to	ADP
taxlaw-9795	716	29	a	a	DET
taxlaw-9795	716	30	letter	letter	NOUN
taxlaw-9795	716	31	ruling	ruling	NOUN
taxlaw-9795	716	32	as	as	ADP
taxlaw-9795	716	33	an	an	DET
taxlaw-9795	716	34	indication	indication	NOUN
taxlaw-9795	716	35	of	of	ADP
taxlaw-9795	716	36	the	the	DET
taxlaw-9795	716	37	irs	irs	PROPN
taxlaw-9795	716	38	’s	’s	PART
taxlaw-9795	716	39	likely	likely	ADJ
taxlaw-9795	716	40	position	position	NOUN
taxlaw-9795	716	41	on	on	ADP
taxlaw-9795	716	42	the	the	DET
taxlaw-9795	716	43	issues	issue	NOUN
taxlaw-9795	716	44	covered	cover	VERB
taxlaw-9795	716	45	by	by	ADP
taxlaw-9795	716	46	the	the	DET
taxlaw-9795	716	47	ruling.153	ruling.153	PROPN
taxlaw-9795	716	48	b.	b.	PROPN
taxlaw-9795	716	49	tax	tax	NOUN
taxlaw-9795	716	50	indemnity	indemnity	NOUN
taxlaw-9795	716	51	insurance	insurance	NOUN
taxlaw-9795	716	52	in	in	ADP
taxlaw-9795	716	53	some	some	DET
taxlaw-9795	716	54	cases	case	NOUN
taxlaw-9795	716	55	,	,	PUNCT
taxlaw-9795	716	56	taxpayers	taxpayer	NOUN
taxlaw-9795	716	57	who	who	PRON
taxlaw-9795	716	58	plan	plan	VERB
taxlaw-9795	716	59	to	to	PART
taxlaw-9795	716	60	engage	engage	VERB
taxlaw-9795	716	61	in	in	ADP
taxlaw-9795	716	62	a	a	DET
taxlaw-9795	716	63	transaction	transaction	NOUN
taxlaw-9795	716	64	with	with	ADP
taxlaw-9795	716	65	uncertain	uncertain	ADJ
taxlaw-9795	716	66	tax	tax	NOUN
taxlaw-9795	716	67	consequences	consequence	NOUN
taxlaw-9795	716	68	will	will	AUX
taxlaw-9795	716	69	obtain	obtain	VERB
taxlaw-9795	716	70	tax	tax	NOUN
taxlaw-9795	716	71	indemnity	indemnity	NOUN
taxlaw-9795	716	72	insurance.154	insurance.154	VERB
taxlaw-9795	716	73	the	the	DET
taxlaw-9795	716	74	taxpayer	taxpayer	NOUN
taxlaw-9795	716	75	receives	receive	VERB
taxlaw-9795	716	76	a	a	DET
taxlaw-9795	716	77	payout	payout	NOUN
taxlaw-9795	716	78	under	under	ADP
taxlaw-9795	716	79	the	the	DET
taxlaw-9795	716	80	policy	policy	NOUN
taxlaw-9795	716	81	if	if	SCONJ
taxlaw-9795	716	82	the	the	DET
taxlaw-9795	716	83	irs	irs	PROPN
taxlaw-9795	716	84	successfully	successfully	ADV
taxlaw-9795	716	85	challenges	challenge	VERB
taxlaw-9795	716	86	the	the	DET
taxlaw-9795	716	87	results	result	NOUN
taxlaw-9795	716	88	that	that	PRON
taxlaw-9795	716	89	the	the	DET
taxlaw-9795	716	90	taxpayer	taxpayer	NOUN
taxlaw-9795	716	91	claims.155	claims.155	VERB
taxlaw-9795	716	92	functionally	functionally	ADV
taxlaw-9795	716	93	,	,	PUNCT
taxlaw-9795	716	94	such	such	ADJ
taxlaw-9795	716	95	insurance	insurance	NOUN
taxlaw-9795	716	96	is	be	AUX
taxlaw-9795	716	97	only	only	ADV
taxlaw-9795	716	98	available	available	ADJ
taxlaw-9795	716	99	to	to	ADP
taxlaw-9795	716	100	taxpayers	taxpayer	NOUN
taxlaw-9795	716	101	with	with	ADP
taxlaw-9795	716	102	significant	significant	ADJ
taxlaw-9795	716	103	resources	resource	NOUN
taxlaw-9795	716	104	as	as	SCONJ
taxlaw-9795	716	105	the	the	DET
taxlaw-9795	716	106	policies	policy	NOUN
taxlaw-9795	716	107	are	be	AUX
taxlaw-9795	716	108	specifically	specifically	ADV
taxlaw-9795	716	109	negotiated	negotiate	VERB
taxlaw-9795	716	110	and	and	CCONJ
taxlaw-9795	716	111	cover	cover	VERB
taxlaw-9795	716	112	transactions	transaction	NOUN
taxlaw-9795	716	113	with	with	ADP
taxlaw-9795	716	114	high	high	ADJ
taxlaw-9795	716	115	amounts	amount	NOUN
taxlaw-9795	716	116	of	of	ADP
taxlaw-9795	716	117	potential	potential	ADJ
taxlaw-9795	716	118	tax	tax	NOUN
taxlaw-9795	716	119	liability	liability	NOUN
taxlaw-9795	716	120	at	at	ADP
taxlaw-9795	716	121	stake.156	stake.156	PROPN
taxlaw-9795	716	122	at	at	ADP
taxlaw-9795	716	123	one	one	NUM
taxlaw-9795	716	124	time	time	NOUN
taxlaw-9795	716	125	,	,	PUNCT
taxlaw-9795	716	126	the	the	DET
taxlaw-9795	716	127	treasury	treasury	PROPN
taxlaw-9795	716	128	department	department	PROPN
taxlaw-9795	716	129	had	have	AUX
taxlaw-9795	716	130	issued	issue	VERB
taxlaw-9795	716	131	temporary	temporary	ADJ
taxlaw-9795	716	132	regulations	regulation	NOUN
taxlaw-9795	716	133	that	that	PRON
taxlaw-9795	716	134	would	would	AUX
taxlaw-9795	716	135	have	have	AUX
taxlaw-9795	716	136	required	require	VERB
taxlaw-9795	716	137	taxpayers	taxpayer	NOUN
taxlaw-9795	716	138	to	to	PART
taxlaw-9795	716	139	disclose	disclose	VERB
taxlaw-9795	716	140	to	to	ADP
taxlaw-9795	716	141	the	the	DET
taxlaw-9795	716	142	irs	irs	PROPN
taxlaw-9795	716	143	when	when	SCONJ
taxlaw-9795	716	144	they	they	PRON
taxlaw-9795	716	145	had	have	AUX
taxlaw-9795	716	146	obtained	obtain	VERB
taxlaw-9795	716	147	such	such	ADJ
taxlaw-9795	716	148	insurance.157	insurance.157	NOUN
taxlaw-9795	716	149	ultimately	ultimately	ADV
taxlaw-9795	716	150	,	,	PUNCT
taxlaw-9795	716	151	the	the	DET
taxlaw-9795	716	152	disclosure	disclosure	NOUN
taxlaw-9795	716	153	requirements	requirement	NOUN
taxlaw-9795	716	154	were	be	AUX
taxlaw-9795	716	155	not	not	PART
taxlaw-9795	716	156	included	include	VERB
taxlaw-9795	716	157	in	in	ADP
taxlaw-9795	716	158	the	the	DET
taxlaw-9795	716	159	final	final	ADJ
taxlaw-9795	716	160	regulations.158	regulations.158	NOUN
taxlaw-9795	716	161	insurance	insurance	NOUN
taxlaw-9795	716	162	companies	company	NOUN
taxlaw-9795	716	163	criticized	criticize	VERB
taxlaw-9795	716	164	the	the	DET
taxlaw-9795	716	165	temporary	temporary	ADJ
taxlaw-9795	716	166	regulations	regulation	NOUN
taxlaw-9795	716	167	,	,	PUNCT
taxlaw-9795	716	168	arguing	argue	VERB
taxlaw-9795	716	169	,	,	PUNCT
taxlaw-9795	716	170	in	in	ADP
taxlaw-9795	716	171	part	part	NOUN
taxlaw-9795	716	172	,	,	PUNCT
taxlaw-9795	716	173	that	that	DET
taxlaw-9795	716	174	disclosure	disclosure	NOUN
taxlaw-9795	716	175	was	be	AUX
taxlaw-9795	716	176	unnecessary.159	unnecessary.159	PROPN
taxlaw-9795	716	177	in	in	ADP
taxlaw-9795	716	178	particular	particular	ADJ
taxlaw-9795	716	179	,	,	PUNCT
taxlaw-9795	716	180	the	the	DET
taxlaw-9795	716	181	insurance	insurance	NOUN
taxlaw-9795	716	182	companies	company	NOUN
taxlaw-9795	716	183	asserted	assert	VERB
taxlaw-9795	716	184	that	that	SCONJ
taxlaw-9795	716	185	their	their	PRON
taxlaw-9795	716	186	own	own	ADJ
taxlaw-9795	716	187	rigorous	rigorous	ADJ
taxlaw-9795	716	188	processes	process	NOUN
taxlaw-9795	716	189	for	for	ADP
taxlaw-9795	716	190	vetting	vet	VERB
taxlaw-9795	716	191	transactions	transaction	NOUN
taxlaw-9795	716	192	to	to	PART
taxlaw-9795	716	193	assess	assess	VERB
taxlaw-9795	716	194	the	the	DET
taxlaw-9795	716	195	risk	risk	NOUN
taxlaw-9795	716	196	of	of	ADP
taxlaw-9795	716	197	successful	successful	ADJ
taxlaw-9795	716	198	irs	irs	PROPN
taxlaw-9795	716	199	challenge	challenge	NOUN
taxlaw-9795	716	200	in	in	ADP
taxlaw-9795	716	201	order	order	NOUN
taxlaw-9795	716	202	to	to	PART
taxlaw-9795	716	203	properly	properly	ADV
taxlaw-9795	716	204	price	price	VERB
taxlaw-9795	716	205	the	the	DET
taxlaw-9795	716	206	policies	policy	NOUN
taxlaw-9795	716	207	made	make	VERB
taxlaw-9795	716	208	it	it	PRON
taxlaw-9795	716	209	unlikely	unlikely	ADJ
taxlaw-9795	716	210	that	that	SCONJ
taxlaw-9795	716	211	policies	policy	NOUN
taxlaw-9795	716	212	would	would	AUX
taxlaw-9795	716	213	be	be	AUX
taxlaw-9795	716	214	issued	issue	VERB
taxlaw-9795	716	215	to	to	PART
taxlaw-9795	716	216	insure	insure	VERB
taxlaw-9795	716	217	tax	tax	NOUN
taxlaw-9795	716	218	positions	position	NOUN
taxlaw-9795	716	219	that	that	PRON
taxlaw-9795	716	220	were	be	AUX
taxlaw-9795	716	221	excessively	excessively	ADV
taxlaw-9795	716	222	aggressive	aggressive	ADJ
taxlaw-9795	716	223	(	(	PUNCT
taxlaw-9795	716	224	or	or	CCONJ
taxlaw-9795	716	225	that	that	SCONJ
taxlaw-9795	716	226	,	,	PUNCT
taxlaw-9795	716	227	if	if	SCONJ
taxlaw-9795	716	228	such	such	ADJ
taxlaw-9795	716	229	policies	policy	NOUN
taxlaw-9795	716	230	were	be	AUX
taxlaw-9795	716	231	issued	issue	VERB
taxlaw-9795	716	232	,	,	PUNCT
taxlaw-9795	716	233	the	the	DET
taxlaw-9795	716	234	premium	premium	NOUN
taxlaw-9795	716	235	charged	charge	VERB
taxlaw-9795	716	236	by	by	ADP
taxlaw-9795	716	237	the	the	DET
taxlaw-9795	716	238	insurance	insurance	NOUN
taxlaw-9795	716	239	companies	company	NOUN
taxlaw-9795	716	240	would	would	AUX
taxlaw-9795	716	241	adequately	adequately	ADV
taxlaw-9795	716	242	deter	deter	VERB
taxlaw-9795	716	243	taxpayers	taxpayer	NOUN
taxlaw-9795	716	244	because	because	SCONJ
taxlaw-9795	716	245	it	it	PRON
taxlaw-9795	716	246	would	would	AUX
taxlaw-9795	716	247	take	take	VERB
taxlaw-9795	716	248	into	into	ADP
taxlaw-9795	716	249	account	account	NOUN
taxlaw-9795	716	250	the	the	DET
taxlaw-9795	716	251	high	high	ADJ
taxlaw-9795	716	252	degree	degree	NOUN
taxlaw-9795	716	253	of	of	ADP
taxlaw-9795	716	254	risk).160	risk).160	PROPN
taxlaw-9795	716	255	other	other	ADJ
taxlaw-9795	716	256	scholars	scholar	NOUN
taxlaw-9795	716	257	have	have	AUX
taxlaw-9795	716	258	expressed	express	VERB
taxlaw-9795	716	259	skepticism	skepticism	NOUN
taxlaw-9795	716	260	about	about	ADP
taxlaw-9795	716	261	this	this	DET
taxlaw-9795	716	262	argument	argument	NOUN
taxlaw-9795	716	263	,	,	PUNCT
taxlaw-9795	716	264	observing	observe	VERB
taxlaw-9795	716	265	that	that	SCONJ
taxlaw-9795	716	266	insurance	insurance	NOUN
taxlaw-9795	716	267	companies	company	NOUN
taxlaw-9795	716	268	may	may	AUX
taxlaw-9795	716	269	take	take	VERB
taxlaw-9795	716	270	into	into	ADP
taxlaw-9795	716	271	account	account	NOUN
taxlaw-9795	716	272	the	the	DET
taxlaw-9795	716	273	chance	chance	NOUN
taxlaw-9795	716	274	of	of	ADP
taxlaw-9795	716	275	the	the	DET
taxlaw-9795	716	276	irs	irs	PROPN
taxlaw-9795	716	277	detecting	detect	VERB
taxlaw-9795	716	278	an	an	DET
taxlaw-9795	716	279	aggressive	aggressive	ADJ
taxlaw-9795	716	280	position	position	NOUN
taxlaw-9795	716	281	when	when	SCONJ
taxlaw-9795	716	282	evaluating	evaluate	VERB
taxlaw-9795	716	283	the	the	DET
taxlaw-9795	716	284	overall	overall	ADJ
taxlaw-9795	716	285	risk	risk	NOUN
taxlaw-9795	716	286	and	and	CCONJ
taxlaw-9795	716	287	determining	determine	VERB
taxlaw-9795	716	288	the	the	DET
taxlaw-9795	716	289	premium	premium	NOUN
taxlaw-9795	716	290	charged	charge	VERB
taxlaw-9795	716	291	for	for	ADP
taxlaw-9795	716	292	the	the	DET
taxlaw-9795	716	293	policy.161	policy.161	NOUN
taxlaw-9795	716	294	thus	thus	ADV
taxlaw-9795	716	295	,	,	PUNCT
taxlaw-9795	716	296	if	if	SCONJ
taxlaw-9795	716	297	the	the	DET
taxlaw-9795	716	298	risk	risk	NOUN
taxlaw-9795	716	299	of	of	ADP
taxlaw-9795	716	300	detection	detection	NOUN
taxlaw-9795	716	301	is	be	AUX
taxlaw-9795	716	302	low	low	ADJ
taxlaw-9795	716	303	,	,	PUNCT
taxlaw-9795	716	304	an	an	DET
taxlaw-9795	716	305	insurance	insurance	NOUN
taxlaw-9795	716	306	company	company	NOUN
taxlaw-9795	716	307	might	might	AUX
taxlaw-9795	716	308	still	still	ADV
taxlaw-9795	716	309	insure	insure	VERB
taxlaw-9795	716	310	a	a	DET
taxlaw-9795	716	311	quite	quite	ADV
taxlaw-9795	716	312	aggressive	aggressive	ADJ
taxlaw-9795	716	313	tax	tax	NOUN
taxlaw-9795	716	314	position	position	NOUN
taxlaw-9795	716	315	without	without	ADP
taxlaw-9795	716	316	charging	charge	VERB
taxlaw-9795	716	317	a	a	DET
taxlaw-9795	716	318	premium	premium	NOUN
taxlaw-9795	716	319	that	that	PRON
taxlaw-9795	716	320	would	would	AUX
taxlaw-9795	716	321	deter	deter	VERB
taxlaw-9795	716	322	taxpayers	taxpayer	NOUN
taxlaw-9795	716	323	from	from	ADP
taxlaw-9795	716	324	proceeding	proceed	VERB
taxlaw-9795	716	325	with	with	ADP
taxlaw-9795	716	326	the	the	DET
taxlaw-9795	716	327	transaction	transaction	NOUN
taxlaw-9795	716	328	and	and	CCONJ
taxlaw-9795	716	329	obtaining	obtain	VERB
taxlaw-9795	716	330	the	the	DET
taxlaw-9795	716	331	policy.162	policy.162	NOUN
taxlaw-9795	716	332	152	152	NUM
taxlaw-9795	716	333	see	see	VERB
taxlaw-9795	716	334	treas	treas	PROPN
taxlaw-9795	716	335	.	.	PUNCT
taxlaw-9795	717	1	reg	reg	PROPN
taxlaw-9795	717	2	.	.	PUNCT
taxlaw-9795	718	1	§	§	PROPN
taxlaw-9795	718	2	601.201(l)(1	601.201(l)(1	NUM
taxlaw-9795	718	3	)	)	PUNCT
taxlaw-9795	718	4	(	(	PUNCT
taxlaw-9795	718	5	“	"	PUNCT
taxlaw-9795	718	6	a	a	DET
taxlaw-9795	718	7	taxpayer	taxpayer	NOUN
taxlaw-9795	718	8	may	may	AUX
taxlaw-9795	718	9	not	not	PART
taxlaw-9795	718	10	rely	rely	VERB
taxlaw-9795	718	11	on	on	ADP
taxlaw-9795	718	12	an	an	DET
taxlaw-9795	718	13	advance	advance	NOUN
taxlaw-9795	718	14	ruling	ruling	NOUN
taxlaw-9795	718	15	issued	issue	VERB
taxlaw-9795	718	16	to	to	ADP
taxlaw-9795	718	17	another	another	DET
taxlaw-9795	718	18	taxpayer	taxpayer	NOUN
taxlaw-9795	718	19	.	.	PUNCT
taxlaw-9795	718	20	”	"	PUNCT
taxlaw-9795	718	21	)	)	PUNCT
taxlaw-9795	718	22	.	.	PUNCT
taxlaw-9795	719	1	153	153	NUM
taxlaw-9795	719	2	see	see	NOUN
taxlaw-9795	719	3	,	,	PUNCT
taxlaw-9795	719	4	e.g.	e.g.	ADV
taxlaw-9795	719	5	,	,	PUNCT
taxlaw-9795	719	6	rachelle	rachelle	PROPN
taxlaw-9795	719	7	y.	y.	PROPN
taxlaw-9795	719	8	holmes	holmes	PROPN
taxlaw-9795	719	9	,	,	PUNCT
taxlaw-9795	719	10	forcing	force	VERB
taxlaw-9795	719	11	cooperation	cooperation	NOUN
taxlaw-9795	719	12	:	:	PUNCT
taxlaw-9795	719	13	a	a	DET
taxlaw-9795	719	14	strategy	strategy	NOUN
taxlaw-9795	719	15	for	for	ADP
taxlaw-9795	719	16	improving	improve	VERB
taxlaw-9795	719	17	tax	tax	NOUN
taxlaw-9795	719	18	compliance	compliance	NOUN
taxlaw-9795	719	19	,	,	PUNCT
taxlaw-9795	719	20	79	79	NUM
taxlaw-9795	719	21	u.	u.	NOUN
taxlaw-9795	719	22	cin	cin	PROPN
taxlaw-9795	719	23	.	.	PUNCT
taxlaw-9795	720	1	l.	l.	PROPN
taxlaw-9795	720	2	rev	rev	PROPN
taxlaw-9795	720	3	.	.	PROPN
taxlaw-9795	720	4	1415	1415	NUM
taxlaw-9795	720	5	,	,	PUNCT
taxlaw-9795	720	6	1427	1427	NUM
taxlaw-9795	720	7	(	(	PUNCT
taxlaw-9795	720	8	2011	2011	NUM
taxlaw-9795	720	9	)	)	PUNCT
taxlaw-9795	720	10	(	(	PUNCT
taxlaw-9795	720	11	noting	note	VERB
taxlaw-9795	720	12	that	that	SCONJ
taxlaw-9795	720	13	the	the	DET
taxlaw-9795	720	14	publication	publication	NOUN
taxlaw-9795	720	15	of	of	ADP
taxlaw-9795	720	16	letter	letter	NOUN
taxlaw-9795	720	17	rulings	ruling	NOUN
taxlaw-9795	720	18	in	in	ADP
taxlaw-9795	720	19	redacted	redact	VERB
taxlaw-9795	720	20	form	form	NOUN
taxlaw-9795	720	21	provides	provide	VERB
taxlaw-9795	720	22	“	"	PUNCT
taxlaw-9795	720	23	helpful	helpful	ADJ
taxlaw-9795	720	24	guidance	guidance	NOUN
taxlaw-9795	720	25	”	"	PUNCT
taxlaw-9795	720	26	to	to	ADP
taxlaw-9795	720	27	other	other	ADJ
taxlaw-9795	720	28	taxpayers	taxpayer	NOUN
taxlaw-9795	720	29	)	)	PUNCT
taxlaw-9795	720	30	.	.	PUNCT
taxlaw-9795	721	1	154	154	NUM
taxlaw-9795	721	2	for	for	ADP
taxlaw-9795	721	3	further	further	ADJ
taxlaw-9795	721	4	discussion	discussion	NOUN
taxlaw-9795	721	5	,	,	PUNCT
taxlaw-9795	721	6	see	see	VERB
taxlaw-9795	721	7	,	,	PUNCT
taxlaw-9795	721	8	e.g.	e.g.	ADV
taxlaw-9795	721	9	,	,	PUNCT
taxlaw-9795	721	10	field	field	NOUN
taxlaw-9795	721	11	,	,	PUNCT
taxlaw-9795	721	12	supra	supra	PROPN
taxlaw-9795	721	13	note	note	NOUN
taxlaw-9795	721	14	22	22	NUM
taxlaw-9795	721	15	,	,	PUNCT
taxlaw-9795	721	16	at	at	ADP
taxlaw-9795	721	17	2126	2126	NUM
taxlaw-9795	721	18	-	-	SYM
taxlaw-9795	721	19	29	29	NUM
taxlaw-9795	721	20	;	;	PUNCT
taxlaw-9795	721	21	kahn	kahn	PROPN
taxlaw-9795	721	22	,	,	PUNCT
taxlaw-9795	721	23	supra	supra	PROPN
taxlaw-9795	721	24	note	note	PROPN
taxlaw-9795	721	25	22	22	NUM
taxlaw-9795	721	26	,	,	PUNCT
taxlaw-9795	721	27	at	at	ADP
taxlaw-9795	721	28	79	79	NUM
taxlaw-9795	721	29	;	;	PUNCT
taxlaw-9795	721	30	logue	logue	NOUN
taxlaw-9795	721	31	,	,	PUNCT
taxlaw-9795	721	32	supra	supra	PROPN
taxlaw-9795	721	33	note	note	NOUN
taxlaw-9795	722	1	22	22	NUM
taxlaw-9795	722	2	.	.	PUNCT
taxlaw-9795	723	1	155	155	NUM
taxlaw-9795	723	2	see	see	NOUN
taxlaw-9795	723	3	,	,	PUNCT
taxlaw-9795	723	4	e.g.	e.g.	ADV
taxlaw-9795	723	5	,	,	PUNCT
taxlaw-9795	723	6	field	field	NOUN
taxlaw-9795	723	7	,	,	PUNCT
taxlaw-9795	723	8	supra	supra	PROPN
taxlaw-9795	723	9	note	note	NOUN
taxlaw-9795	723	10	22	22	NUM
taxlaw-9795	723	11	,	,	PUNCT
taxlaw-9795	723	12	at	at	ADP
taxlaw-9795	723	13	2128	2128	NUM
taxlaw-9795	723	14	;	;	PUNCT
taxlaw-9795	723	15	logue	logue	NOUN
taxlaw-9795	723	16	,	,	PUNCT
taxlaw-9795	723	17	supra	supra	PROPN
taxlaw-9795	723	18	note	note	PROPN
taxlaw-9795	723	19	22	22	NUM
taxlaw-9795	723	20	,	,	PUNCT
taxlaw-9795	723	21	at	at	ADP
taxlaw-9795	723	22	388	388	NUM
taxlaw-9795	723	23	.	.	PUNCT
taxlaw-9795	724	1	156	156	NUM
taxlaw-9795	724	2	see	see	VERB
taxlaw-9795	724	3	,	,	PUNCT
taxlaw-9795	724	4	e.g.	e.g.	ADV
taxlaw-9795	724	5	,	,	PUNCT
taxlaw-9795	724	6	logue	logue	PROPN
taxlaw-9795	724	7	,	,	PUNCT
taxlaw-9795	724	8	supra	supra	PROPN
taxlaw-9795	724	9	note	note	PROPN
taxlaw-9795	724	10	22	22	NUM
taxlaw-9795	724	11	,	,	PUNCT
taxlaw-9795	724	12	at	at	ADP
taxlaw-9795	724	13	387	387	NUM
taxlaw-9795	724	14	.	.	NOUN
taxlaw-9795	724	15	157	157	NUM
taxlaw-9795	724	16	for	for	ADP
taxlaw-9795	724	17	discussion	discussion	NOUN
taxlaw-9795	724	18	of	of	ADP
taxlaw-9795	724	19	this	this	DET
taxlaw-9795	724	20	history	history	NOUN
taxlaw-9795	724	21	,	,	PUNCT
taxlaw-9795	724	22	see	see	VERB
taxlaw-9795	724	23	,	,	PUNCT
taxlaw-9795	724	24	e.g.	e.g.	ADV
taxlaw-9795	724	25	,	,	PUNCT
taxlaw-9795	724	26	kahn	kahn	PROPN
taxlaw-9795	724	27	,	,	PUNCT
taxlaw-9795	724	28	supra	supra	PROPN
taxlaw-9795	724	29	note	note	PROPN
taxlaw-9795	724	30	22	22	NUM
taxlaw-9795	724	31	,	,	PUNCT
taxlaw-9795	724	32	at	at	ADP
taxlaw-9795	724	33	9	9	NUM
taxlaw-9795	724	34	;	;	PUNCT
taxlaw-9795	724	35	logue	logue	NOUN
taxlaw-9795	724	36	,	,	PUNCT
taxlaw-9795	724	37	supra	supra	PROPN
taxlaw-9795	724	38	note	note	NOUN
taxlaw-9795	724	39	22	22	NUM
taxlaw-9795	724	40	at	at	ADP
taxlaw-9795	724	41	401	401	NUM
taxlaw-9795	724	42	-	-	SYM
taxlaw-9795	724	43	02	02	NUM
taxlaw-9795	724	44	.	.	PUNCT
taxlaw-9795	725	1	158	158	NUM
taxlaw-9795	725	2	see	see	VERB
taxlaw-9795	725	3	,	,	PUNCT
taxlaw-9795	725	4	e.g.	e.g.	ADV
taxlaw-9795	725	5	,	,	PUNCT
taxlaw-9795	725	6	logue	logue	PROPN
taxlaw-9795	725	7	,	,	PUNCT
taxlaw-9795	725	8	supra	supra	PROPN
taxlaw-9795	725	9	note	note	PROPN
taxlaw-9795	725	10	22	22	NUM
taxlaw-9795	725	11	,	,	PUNCT
taxlaw-9795	725	12	at	at	ADP
taxlaw-9795	725	13	401	401	NUM
taxlaw-9795	725	14	.	.	PUNCT
taxlaw-9795	726	1	treas	treas	PROPN
taxlaw-9795	726	2	.	.	PUNCT
taxlaw-9795	727	1	reg	reg	PROPN
taxlaw-9795	727	2	.	.	PUNCT
taxlaw-9795	728	1	§	§	PROPN
taxlaw-9795	728	2	1.6011	1.6011	NUM
taxlaw-9795	728	3	-	-	SYM
taxlaw-9795	728	4	4	4	NUM
taxlaw-9795	728	5	.	.	NOUN
taxlaw-9795	728	6	159	159	NUM
taxlaw-9795	728	7	see	see	VERB
taxlaw-9795	728	8	,	,	PUNCT
taxlaw-9795	728	9	e.g.	e.g.	ADV
taxlaw-9795	728	10	,	,	PUNCT
taxlaw-9795	728	11	logue	logue	PROPN
taxlaw-9795	728	12	,	,	PUNCT
taxlaw-9795	728	13	supra	supra	PROPN
taxlaw-9795	728	14	note	note	PROPN
taxlaw-9795	728	15	22	22	NUM
taxlaw-9795	728	16	,	,	PUNCT
taxlaw-9795	728	17	at	at	ADP
taxlaw-9795	728	18	401	401	NUM
taxlaw-9795	728	19	.	.	PUNCT
taxlaw-9795	729	1	160	160	NUM
taxlaw-9795	729	2	see	see	VERB
taxlaw-9795	729	3	i	i	PRON
taxlaw-9795	729	4	d.	d.	PROPN
taxlaw-9795	729	5	at	at	ADP
taxlaw-9795	729	6	401	401	NUM
taxlaw-9795	729	7	-	-	SYM
taxlaw-9795	729	8	02	02	NUM
taxlaw-9795	729	9	.	.	PUNCT
taxlaw-9795	729	10	161	161	NUM
taxlaw-9795	729	11	see	see	VERB
taxlaw-9795	729	12	i	i	PRON
taxlaw-9795	729	13	d.	d.	PROPN
taxlaw-9795	729	14	162	162	NUM
taxlaw-9795	729	15	see	see	VERB
taxlaw-9795	729	16	i	i	PRON
taxlaw-9795	729	17	d.	d.	NOUN
taxlaw-9795	729	18	https://www.law.cornell.edu/cfr/text/26/601.201	https://www.law.cornell.edu/cfr/text/26/601.201	VERB
taxlaw-9795	729	19	2022	2022	NUM
taxlaw-9795	729	20	]	]	PUNCT
taxlaw-9795	729	21	protective	protective	ADJ
taxlaw-9795	729	22	tax	tax	NOUN
taxlaw-9795	729	23	elections	election	NOUN
taxlaw-9795	729	24	113	113	NUM
taxlaw-9795	729	25	c.	c.	PROPN
taxlaw-9795	729	26	tax	tax	NOUN
taxlaw-9795	729	27	opinions	opinion	NOUN
taxlaw-9795	729	28	taxpayers	taxpayer	NOUN
taxlaw-9795	729	29	with	with	ADP
taxlaw-9795	729	30	sufficient	sufficient	ADJ
taxlaw-9795	729	31	resources	resource	NOUN
taxlaw-9795	729	32	often	often	ADV
taxlaw-9795	729	33	resort	resort	VERB
taxlaw-9795	729	34	to	to	ADP
taxlaw-9795	729	35	legal	legal	ADJ
taxlaw-9795	729	36	advice	advice	NOUN
taxlaw-9795	729	37	as	as	ADP
taxlaw-9795	729	38	a	a	DET
taxlaw-9795	729	39	means	means	NOUN
taxlaw-9795	729	40	of	of	ADP
taxlaw-9795	729	41	coping	cope	VERB
taxlaw-9795	729	42	with	with	ADP
taxlaw-9795	729	43	uncertainty	uncertainty	NOUN
taxlaw-9795	729	44	.	.	PUNCT
taxlaw-9795	730	1	in	in	ADP
taxlaw-9795	730	2	some	some	DET
taxlaw-9795	730	3	cases	case	NOUN
taxlaw-9795	730	4	,	,	PUNCT
taxlaw-9795	730	5	taxpayers	taxpayer	NOUN
taxlaw-9795	730	6	obtain	obtain	VERB
taxlaw-9795	730	7	a	a	DET
taxlaw-9795	730	8	formal	formal	ADJ
taxlaw-9795	730	9	tax	tax	NOUN
taxlaw-9795	730	10	opinion	opinion	NOUN
taxlaw-9795	730	11	from	from	ADP
taxlaw-9795	730	12	an	an	DET
taxlaw-9795	730	13	attorney	attorney	NOUN
taxlaw-9795	730	14	that	that	PRON
taxlaw-9795	730	15	expresses	express	VERB
taxlaw-9795	730	16	,	,	PUNCT
taxlaw-9795	730	17	at	at	ADP
taxlaw-9795	730	18	a	a	DET
taxlaw-9795	730	19	specified	specified	ADJ
taxlaw-9795	730	20	level	level	NOUN
taxlaw-9795	730	21	of	of	ADP
taxlaw-9795	730	22	confidence	confidence	NOUN
taxlaw-9795	730	23	,	,	PUNCT
taxlaw-9795	730	24	the	the	DET
taxlaw-9795	730	25	attorney	attorney	NOUN
taxlaw-9795	730	26	’s	’s	PART
taxlaw-9795	730	27	assessment	assessment	NOUN
taxlaw-9795	730	28	of	of	ADP
taxlaw-9795	730	29	the	the	DET
taxlaw-9795	730	30	likelihood	likelihood	NOUN
taxlaw-9795	730	31	that	that	SCONJ
taxlaw-9795	730	32	a	a	DET
taxlaw-9795	730	33	given	give	VERB
taxlaw-9795	730	34	transaction	transaction	NOUN
taxlaw-9795	730	35	will	will	AUX
taxlaw-9795	730	36	produce	produce	VERB
taxlaw-9795	730	37	a	a	DET
taxlaw-9795	730	38	particular	particular	ADJ
taxlaw-9795	730	39	tax	tax	NOUN
taxlaw-9795	730	40	outcome.163	outcome.163	NOUN
taxlaw-9795	730	41	in	in	ADP
taxlaw-9795	730	42	some	some	DET
taxlaw-9795	730	43	cases	case	NOUN
taxlaw-9795	730	44	,	,	PUNCT
taxlaw-9795	730	45	obtaining	obtain	VERB
taxlaw-9795	730	46	a	a	DET
taxlaw-9795	730	47	tax	tax	NOUN
taxlaw-9795	730	48	opinion	opinion	NOUN
taxlaw-9795	730	49	may	may	AUX
taxlaw-9795	730	50	reduce	reduce	VERB
taxlaw-9795	730	51	the	the	DET
taxlaw-9795	730	52	likelihood	likelihood	NOUN
taxlaw-9795	730	53	that	that	SCONJ
taxlaw-9795	730	54	penalties	penalty	NOUN
taxlaw-9795	730	55	will	will	AUX
taxlaw-9795	730	56	be	be	AUX
taxlaw-9795	730	57	imposed	impose	VERB
taxlaw-9795	730	58	upon	upon	SCONJ
taxlaw-9795	730	59	the	the	DET
taxlaw-9795	730	60	taxpayer	taxpayer	NOUN
taxlaw-9795	730	61	if	if	SCONJ
taxlaw-9795	730	62	the	the	DET
taxlaw-9795	730	63	outcome	outcome	NOUN
taxlaw-9795	730	64	claimed	claim	VERB
taxlaw-9795	730	65	by	by	ADP
taxlaw-9795	730	66	the	the	DET
taxlaw-9795	730	67	taxpayer	taxpayer	NOUN
taxlaw-9795	730	68	is	be	AUX
taxlaw-9795	730	69	successfully	successfully	ADV
taxlaw-9795	730	70	challenged	challenge	VERB
taxlaw-9795	730	71	,	,	PUNCT
taxlaw-9795	730	72	although	although	SCONJ
taxlaw-9795	730	73	protection	protection	NOUN
taxlaw-9795	730	74	from	from	ADP
taxlaw-9795	730	75	penalties	penalty	NOUN
taxlaw-9795	730	76	is	be	AUX
taxlaw-9795	730	77	not	not	PART
taxlaw-9795	730	78	guaranteed.164	guaranteed.164	NOUN
taxlaw-9795	730	79	finally	finally	ADV
taxlaw-9795	730	80	,	,	PUNCT
taxlaw-9795	730	81	while	while	SCONJ
taxlaw-9795	730	82	a	a	DET
taxlaw-9795	730	83	number	number	NOUN
taxlaw-9795	730	84	of	of	ADP
taxlaw-9795	730	85	obstacles	obstacle	NOUN
taxlaw-9795	730	86	stand	stand	VERB
taxlaw-9795	730	87	in	in	ADP
taxlaw-9795	730	88	the	the	DET
taxlaw-9795	730	89	taxpayer	taxpayer	NOUN
taxlaw-9795	730	90	’s	’s	PART
taxlaw-9795	730	91	way	way	NOUN
taxlaw-9795	730	92	,	,	PUNCT
taxlaw-9795	730	93	in	in	ADP
taxlaw-9795	730	94	some	some	DET
taxlaw-9795	730	95	instances	instance	NOUN
taxlaw-9795	730	96	legal	legal	ADJ
taxlaw-9795	730	97	advice	advice	NOUN
taxlaw-9795	730	98	that	that	PRON
taxlaw-9795	730	99	misses	miss	VERB
taxlaw-9795	730	100	the	the	DET
taxlaw-9795	730	101	mark	mark	NOUN
taxlaw-9795	730	102	may	may	AUX
taxlaw-9795	730	103	form	form	VERB
taxlaw-9795	730	104	the	the	DET
taxlaw-9795	730	105	basis	basis	NOUN
taxlaw-9795	730	106	for	for	ADP
taxlaw-9795	730	107	a	a	DET
taxlaw-9795	730	108	malpractice	malpractice	NOUN
taxlaw-9795	730	109	claim	claim	NOUN
taxlaw-9795	730	110	by	by	ADP
taxlaw-9795	730	111	the	the	DET
taxlaw-9795	730	112	taxpayer.165	taxpayer.165	PROPN
taxlaw-9795	730	113	d.	d.	PROPN
taxlaw-9795	730	114	implication	implication	NOUN
taxlaw-9795	730	115	for	for	ADP
taxlaw-9795	730	116	favorable	favorable	ADJ
taxlaw-9795	730	117	fallback	fallback	NOUN
taxlaw-9795	730	118	protective	protective	ADJ
taxlaw-9795	730	119	tax	tax	NOUN
taxlaw-9795	730	120	elections	election	NOUN
taxlaw-9795	730	121	comparing	compare	VERB
taxlaw-9795	730	122	favorable	favorable	ADJ
taxlaw-9795	730	123	fallback	fallback	NOUN
taxlaw-9795	730	124	protective	protective	ADJ
taxlaw-9795	730	125	tax	tax	NOUN
taxlaw-9795	730	126	elections	election	NOUN
taxlaw-9795	730	127	with	with	ADP
taxlaw-9795	730	128	the	the	DET
taxlaw-9795	730	129	other	other	ADJ
taxlaw-9795	730	130	options	option	NOUN
taxlaw-9795	730	131	described	describe	VERB
taxlaw-9795	730	132	above	above	ADP
taxlaw-9795	730	133	bolsters	bolster	VERB
taxlaw-9795	730	134	the	the	DET
taxlaw-9795	730	135	case	case	NOUN
taxlaw-9795	730	136	for	for	ADP
taxlaw-9795	730	137	imposing	impose	VERB
taxlaw-9795	730	138	upon	upon	SCONJ
taxlaw-9795	730	139	such	such	ADJ
taxlaw-9795	730	140	elections	election	NOUN
taxlaw-9795	730	141	various	various	ADJ
taxlaw-9795	730	142	requirements	requirement	NOUN
taxlaw-9795	730	143	that	that	PRON
taxlaw-9795	730	144	discourage	discourage	VERB
taxlaw-9795	730	145	taxpayers	taxpayer	NOUN
taxlaw-9795	730	146	from	from	ADP
taxlaw-9795	730	147	making	make	VERB
taxlaw-9795	730	148	use	use	NOUN
taxlaw-9795	730	149	of	of	ADP
taxlaw-9795	730	150	them	they	PRON
taxlaw-9795	730	151	when	when	SCONJ
taxlaw-9795	730	152	they	they	PRON
taxlaw-9795	730	153	are	be	AUX
taxlaw-9795	730	154	taking	take	VERB
taxlaw-9795	730	155	excessively	excessively	ADV
taxlaw-9795	730	156	aggressive	aggressive	ADJ
taxlaw-9795	730	157	reporting	reporting	NOUN
taxlaw-9795	730	158	positions	position	NOUN
taxlaw-9795	730	159	.	.	PUNCT
taxlaw-9795	731	1	other	other	ADJ
taxlaw-9795	731	2	scholars	scholar	NOUN
taxlaw-9795	731	3	have	have	AUX
taxlaw-9795	731	4	proposed	propose	VERB
taxlaw-9795	731	5	requiring	require	VERB
taxlaw-9795	731	6	disclosure	disclosure	NOUN
taxlaw-9795	731	7	of	of	ADP
taxlaw-9795	731	8	tax	tax	NOUN
taxlaw-9795	731	9	indemnity	indemnity	NOUN
taxlaw-9795	731	10	insurance	insurance	NOUN
taxlaw-9795	731	11	based	base	VERB
taxlaw-9795	731	12	on	on	ADP
taxlaw-9795	731	13	concerns	concern	NOUN
taxlaw-9795	731	14	that	that	SCONJ
taxlaw-9795	731	15	,	,	PUNCT
taxlaw-9795	731	16	without	without	ADP
taxlaw-9795	731	17	such	such	DET
taxlaw-9795	731	18	a	a	DET
taxlaw-9795	731	19	disclosure	disclosure	NOUN
taxlaw-9795	731	20	requirement	requirement	NOUN
taxlaw-9795	731	21	,	,	PUNCT
taxlaw-9795	731	22	the	the	DET
taxlaw-9795	731	23	availability	availability	NOUN
taxlaw-9795	731	24	of	of	ADP
taxlaw-9795	731	25	insurance	insurance	NOUN
taxlaw-9795	731	26	may	may	AUX
taxlaw-9795	731	27	encourage	encourage	VERB
taxlaw-9795	731	28	taxpayers	taxpayer	NOUN
taxlaw-9795	731	29	to	to	PART
taxlaw-9795	731	30	take	take	VERB
taxlaw-9795	731	31	unjustifiably	unjustifiably	ADV
taxlaw-9795	731	32	aggressive	aggressive	ADJ
taxlaw-9795	731	33	tax	tax	NOUN
taxlaw-9795	731	34	positions.166	positions.166	NOUN
taxlaw-9795	731	35	arguably	arguably	ADV
taxlaw-9795	731	36	,	,	PUNCT
taxlaw-9795	731	37	this	this	DET
taxlaw-9795	731	38	concern	concern	NOUN
taxlaw-9795	731	39	may	may	AUX
taxlaw-9795	731	40	have	have	VERB
taxlaw-9795	731	41	even	even	ADV
taxlaw-9795	731	42	more	more	ADJ
taxlaw-9795	731	43	force	force	NOUN
taxlaw-9795	731	44	in	in	ADP
taxlaw-9795	731	45	the	the	DET
taxlaw-9795	731	46	context	context	NOUN
taxlaw-9795	731	47	of	of	ADP
taxlaw-9795	731	48	favorable	favorable	ADJ
taxlaw-9795	731	49	fallback	fallback	NOUN
taxlaw-9795	731	50	protective	protective	ADJ
taxlaw-9795	731	51	tax	tax	NOUN
taxlaw-9795	731	52	elections	election	NOUN
taxlaw-9795	731	53	.	.	PUNCT
taxlaw-9795	732	1	in	in	ADP
taxlaw-9795	732	2	the	the	DET
taxlaw-9795	732	3	case	case	NOUN
taxlaw-9795	732	4	of	of	ADP
taxlaw-9795	732	5	tax	tax	NOUN
taxlaw-9795	732	6	indemnity	indemnity	NOUN
taxlaw-9795	732	7	insurance	insurance	NOUN
taxlaw-9795	732	8	,	,	PUNCT
taxlaw-9795	732	9	the	the	DET
taxlaw-9795	732	10	vetting	vetting	NOUN
taxlaw-9795	732	11	role	role	NOUN
taxlaw-9795	732	12	played	play	VERB
taxlaw-9795	732	13	by	by	ADP
taxlaw-9795	732	14	insurance	insurance	NOUN
taxlaw-9795	732	15	companies	company	NOUN
taxlaw-9795	732	16	may	may	AUX
taxlaw-9795	732	17	,	,	PUNCT
taxlaw-9795	732	18	to	to	ADP
taxlaw-9795	732	19	a	a	DET
taxlaw-9795	732	20	degree	degree	NOUN
taxlaw-9795	732	21	,	,	PUNCT
taxlaw-9795	732	22	guard	guard	NOUN
taxlaw-9795	732	23	against	against	ADP
taxlaw-9795	732	24	using	use	VERB
taxlaw-9795	732	25	policies	policy	NOUN
taxlaw-9795	732	26	to	to	PART
taxlaw-9795	732	27	cover	cover	VERB
taxlaw-9795	732	28	reporting	reporting	NOUN
taxlaw-9795	732	29	positions	position	NOUN
taxlaw-9795	732	30	that	that	PRON
taxlaw-9795	732	31	would	would	AUX
taxlaw-9795	732	32	be	be	AUX
taxlaw-9795	732	33	particularly	particularly	ADV
taxlaw-9795	732	34	vulnerable	vulnerable	ADJ
taxlaw-9795	732	35	to	to	ADP
taxlaw-9795	732	36	successful	successful	ADJ
taxlaw-9795	732	37	irs	irs	PROPN
taxlaw-9795	732	38	challenge.167	challenge.167	PROPN
taxlaw-9795	732	39	indeed	indeed	ADV
taxlaw-9795	732	40	,	,	PUNCT
taxlaw-9795	732	41	this	this	DET
taxlaw-9795	732	42	rationale	rationale	NOUN
taxlaw-9795	732	43	has	have	AUX
taxlaw-9795	732	44	been	be	AUX
taxlaw-9795	732	45	offered	offer	VERB
taxlaw-9795	732	46	as	as	ADP
taxlaw-9795	732	47	an	an	DET
taxlaw-9795	732	48	explanation	explanation	NOUN
taxlaw-9795	732	49	for	for	ADP
taxlaw-9795	732	50	not	not	PART
taxlaw-9795	732	51	requiring	require	VERB
taxlaw-9795	732	52	disclosure	disclosure	NOUN
taxlaw-9795	732	53	of	of	ADP
taxlaw-9795	732	54	the	the	DET
taxlaw-9795	732	55	use	use	NOUN
taxlaw-9795	732	56	of	of	ADP
taxlaw-9795	732	57	tax	tax	NOUN
taxlaw-9795	732	58	indemnity	indemnity	NOUN
taxlaw-9795	732	59	insurance	insurance	NOUN
taxlaw-9795	732	60	to	to	ADP
taxlaw-9795	732	61	the	the	DET
taxlaw-9795	732	62	irs.168	irs.168	NOUN
taxlaw-9795	732	63	while	while	SCONJ
taxlaw-9795	732	64	there	there	PRON
taxlaw-9795	732	65	are	be	VERB
taxlaw-9795	732	66	good	good	ADJ
taxlaw-9795	732	67	reasons	reason	NOUN
taxlaw-9795	732	68	to	to	PART
taxlaw-9795	732	69	be	be	AUX
taxlaw-9795	732	70	skeptical	skeptical	ADJ
taxlaw-9795	732	71	about	about	ADP
taxlaw-9795	732	72	this	this	DET
taxlaw-9795	732	73	argument	argument	NOUN
taxlaw-9795	732	74	even	even	ADV
taxlaw-9795	732	75	in	in	ADP
taxlaw-9795	732	76	the	the	DET
taxlaw-9795	732	77	context	context	NOUN
taxlaw-9795	732	78	of	of	ADP
taxlaw-9795	732	79	tax	tax	NOUN
taxlaw-9795	732	80	indemnity	indemnity	NOUN
taxlaw-9795	732	81	insurance,169	insurance,169	NOUN
taxlaw-9795	733	1	this	this	DET
taxlaw-9795	733	2	argument	argument	NOUN
taxlaw-9795	733	3	is	be	AUX
taxlaw-9795	733	4	a	a	DET
taxlaw-9795	733	5	non	non	ADJ
taxlaw-9795	733	6	-	-	ADJ
taxlaw-9795	733	7	starter	starter	ADJ
taxlaw-9795	733	8	in	in	ADP
taxlaw-9795	733	9	the	the	DET
taxlaw-9795	733	10	case	case	NOUN
taxlaw-9795	733	11	of	of	ADP
taxlaw-9795	733	12	favorable	favorable	ADJ
taxlaw-9795	733	13	fallback	fallback	NOUN
taxlaw-9795	733	14	protective	protective	ADJ
taxlaw-9795	733	15	tax	tax	NOUN
taxlaw-9795	733	16	elections	election	NOUN
taxlaw-9795	733	17	where	where	SCONJ
taxlaw-9795	733	18	no	no	DET
taxlaw-9795	733	19	similar	similar	ADJ
taxlaw-9795	733	20	rationale	rationale	NOUN
taxlaw-9795	733	21	for	for	ADP
taxlaw-9795	733	22	lack	lack	NOUN
taxlaw-9795	733	23	of	of	ADP
taxlaw-9795	733	24	disclosure	disclosure	NOUN
taxlaw-9795	733	25	exists	exist	VERB
taxlaw-9795	733	26	.	.	PUNCT
taxlaw-9795	734	1	of	of	ADP
taxlaw-9795	734	2	course	course	NOUN
taxlaw-9795	734	3	,	,	PUNCT
taxlaw-9795	734	4	because	because	SCONJ
taxlaw-9795	734	5	favorable	favorable	ADJ
taxlaw-9795	734	6	fallback	fallback	NOUN
taxlaw-9795	734	7	protective	protective	ADJ
taxlaw-9795	734	8	tax	tax	NOUN
taxlaw-9795	734	9	elections	election	NOUN
taxlaw-9795	734	10	are	be	AUX
taxlaw-9795	734	11	filed	file	VERB
taxlaw-9795	734	12	with	with	ADP
taxlaw-9795	734	13	the	the	DET
taxlaw-9795	734	14	irs	irs	PROPN
taxlaw-9795	734	15	,	,	PUNCT
taxlaw-9795	734	16	disclosure	disclosure	NOUN
taxlaw-9795	734	17	is	be	AUX
taxlaw-9795	734	18	,	,	PUNCT
taxlaw-9795	734	19	to	to	ADP
taxlaw-9795	734	20	a	a	DET
taxlaw-9795	734	21	degree	degree	NOUN
taxlaw-9795	734	22	,	,	PUNCT
taxlaw-9795	734	23	required	require	VERB
taxlaw-9795	734	24	.	.	PUNCT
taxlaw-9795	735	1	however	however	ADV
taxlaw-9795	735	2	,	,	PUNCT
taxlaw-9795	735	3	filing	file	VERB
taxlaw-9795	735	4	such	such	DET
taxlaw-9795	735	5	an	an	DET
taxlaw-9795	735	6	election	election	NOUN
taxlaw-9795	735	7	does	do	AUX
taxlaw-9795	735	8	not	not	PART
taxlaw-9795	735	9	invite	invite	VERB
taxlaw-9795	735	10	scrutiny	scrutiny	NOUN
taxlaw-9795	735	11	to	to	ADP
taxlaw-9795	735	12	the	the	DET
taxlaw-9795	735	13	same	same	ADJ
taxlaw-9795	735	14	degree	degree	NOUN
taxlaw-9795	735	15	as	as	ADP
taxlaw-9795	735	16	a	a	DET
taxlaw-9795	735	17	letter	letter	NOUN
taxlaw-9795	735	18	ruling	rule	VERB
taxlaw-9795	735	19	request	request	NOUN
taxlaw-9795	735	20	,	,	PUNCT
taxlaw-9795	735	21	for	for	ADP
taxlaw-9795	735	22	instance	instance	NOUN
taxlaw-9795	735	23	,	,	PUNCT
taxlaw-9795	735	24	where	where	SCONJ
taxlaw-9795	735	25	the	the	DET
taxlaw-9795	735	26	irs	irs	PROPN
taxlaw-9795	735	27	is	be	AUX
taxlaw-9795	735	28	asked	ask	VERB
taxlaw-9795	735	29	to	to	PART
taxlaw-9795	735	30	specifically	specifically	ADV
taxlaw-9795	735	31	consider	consider	VERB
taxlaw-9795	735	32	the	the	DET
taxlaw-9795	735	33	facts	fact	NOUN
taxlaw-9795	735	34	of	of	ADP
taxlaw-9795	735	35	a	a	DET
taxlaw-9795	735	36	given	give	VERB
taxlaw-9795	735	37	transaction	transaction	NOUN
taxlaw-9795	735	38	.	.	PUNCT
taxlaw-9795	736	1	unless	unless	SCONJ
taxlaw-9795	736	2	the	the	DET
taxlaw-9795	736	3	protective	protective	ADJ
taxlaw-9795	736	4	tax	tax	NOUN
taxlaw-9795	736	5	election	election	NOUN
taxlaw-9795	736	6	must	must	AUX
taxlaw-9795	736	7	be	be	AUX
taxlaw-9795	736	8	accompanied	accompany	VERB
taxlaw-9795	736	9	by	by	ADP
taxlaw-9795	736	10	additional	additional	ADJ
taxlaw-9795	736	11	information	information	NOUN
taxlaw-9795	736	12	,	,	PUNCT
taxlaw-9795	736	13	in	in	ADP
taxlaw-9795	736	14	some	some	DET
taxlaw-9795	736	15	instances	instance	NOUN
taxlaw-9795	736	16	,	,	PUNCT
taxlaw-9795	736	17	the	the	DET
taxlaw-9795	736	18	irs	irs	PROPN
taxlaw-9795	736	19	might	might	AUX
taxlaw-9795	736	20	not	not	PART
taxlaw-9795	736	21	even	even	ADV
taxlaw-9795	736	22	be	be	AUX
taxlaw-9795	736	23	able	able	ADJ
taxlaw-9795	736	24	to	to	PART
taxlaw-9795	736	25	readily	readily	ADV
taxlaw-9795	736	26	identify	identify	VERB
taxlaw-9795	736	27	an	an	DET
taxlaw-9795	736	28	election	election	NOUN
taxlaw-9795	736	29	that	that	PRON
taxlaw-9795	736	30	is	be	AUX
taxlaw-9795	736	31	filed	file	VERB
taxlaw-9795	736	32	to	to	PART
taxlaw-9795	736	33	secure	secure	VERB
taxlaw-9795	736	34	a	a	DET
taxlaw-9795	736	35	more	more	ADV
taxlaw-9795	736	36	favorable	favorable	ADJ
taxlaw-9795	736	37	fallback	fallback	NOUN
taxlaw-9795	736	38	tax	tax	NOUN
taxlaw-9795	736	39	outcome	outcome	NOUN
taxlaw-9795	736	40	.	.	PUNCT
taxlaw-9795	737	1	to	to	PART
taxlaw-9795	737	2	increase	increase	VERB
taxlaw-9795	737	3	the	the	DET
taxlaw-9795	737	4	odds	odd	NOUN
taxlaw-9795	737	5	that	that	SCONJ
taxlaw-9795	737	6	the	the	DET
taxlaw-9795	737	7	taxpayer	taxpayer	NOUN
taxlaw-9795	737	8	’s	’s	PART
taxlaw-9795	737	9	disclosure	disclosure	NOUN
taxlaw-9795	737	10	can	can	AUX
taxlaw-9795	737	11	attract	attract	VERB
taxlaw-9795	737	12	irs	irs	PROPN
taxlaw-9795	737	13	attention	attention	NOUN
taxlaw-9795	737	14	in	in	ADP
taxlaw-9795	737	15	a	a	DET
taxlaw-9795	737	16	meaningful	meaningful	ADJ
taxlaw-9795	737	17	way	way	NOUN
taxlaw-9795	737	18	,	,	PUNCT
taxlaw-9795	737	19	the	the	DET
taxlaw-9795	737	20	additional	additional	ADJ
taxlaw-9795	737	21	163	163	NUM
taxlaw-9795	737	22	for	for	ADP
taxlaw-9795	737	23	further	further	ADJ
taxlaw-9795	737	24	discussion	discussion	NOUN
taxlaw-9795	737	25	,	,	PUNCT
taxlaw-9795	737	26	see	see	VERB
taxlaw-9795	737	27	,	,	PUNCT
taxlaw-9795	737	28	e.g.	e.g.	ADV
taxlaw-9795	737	29	,	,	PUNCT
taxlaw-9795	737	30	field	field	NOUN
taxlaw-9795	737	31	,	,	PUNCT
taxlaw-9795	737	32	supra	supra	PROPN
taxlaw-9795	737	33	note	note	NOUN
taxlaw-9795	737	34	22	22	NUM
taxlaw-9795	737	35	,	,	PUNCT
taxlaw-9795	737	36	at	at	ADP
taxlaw-9795	737	37	2122	2122	NUM
taxlaw-9795	737	38	-	-	SYM
taxlaw-9795	737	39	24	24	NUM
taxlaw-9795	737	40	.	.	NOUN
taxlaw-9795	737	41	164	164	NUM
taxlaw-9795	737	42	see	see	VERB
taxlaw-9795	737	43	i	i	PRON
taxlaw-9795	737	44	d.	d.	PROPN
taxlaw-9795	737	45	at	at	ADP
taxlaw-9795	737	46	2124	2124	NUM
taxlaw-9795	737	47	.	.	PUNCT
taxlaw-9795	738	1	165	165	NUM
taxlaw-9795	738	2	see	see	VERB
taxlaw-9795	738	3	i	i	PRON
taxlaw-9795	738	4	d.	d.	PROPN
taxlaw-9795	738	5	at	at	ADP
taxlaw-9795	738	6	2126	2126	NUM
taxlaw-9795	738	7	,	,	PUNCT
taxlaw-9795	738	8	2141	2141	NUM
taxlaw-9795	738	9	-	-	SYM
taxlaw-9795	738	10	53	53	NUM
taxlaw-9795	738	11	.	.	PUNCT
taxlaw-9795	738	12	166	166	NUM
taxlaw-9795	738	13	see	see	VERB
taxlaw-9795	738	14	supra	supra	PROPN
taxlaw-9795	738	15	part	part	PROPN
taxlaw-9795	738	16	v.b	v.b	PROPN
taxlaw-9795	738	17	.	.	PROPN
taxlaw-9795	738	18	167	167	NUM
taxlaw-9795	738	19	see	see	VERB
taxlaw-9795	738	20	supra	supra	PROPN
taxlaw-9795	738	21	part	part	PROPN
taxlaw-9795	738	22	v.b	v.b	PROPN
taxlaw-9795	738	23	.	.	PROPN
taxlaw-9795	738	24	168	168	NUM
taxlaw-9795	738	25	see	see	VERB
taxlaw-9795	738	26	supra	supra	PROPN
taxlaw-9795	738	27	part	part	PROPN
taxlaw-9795	738	28	v.b	v.b	PROPN
taxlaw-9795	738	29	.	.	PROPN
taxlaw-9795	738	30	169	169	NUM
taxlaw-9795	738	31	see	see	VERB
taxlaw-9795	738	32	supra	supra	PROPN
taxlaw-9795	738	33	part	part	PROPN
taxlaw-9795	738	34	v.b	v.b	PROPN
taxlaw-9795	738	35	.	.	PROPN
taxlaw-9795	738	36	114	114	NUM
taxlaw-9795	738	37	columbia	columbia	PROPN
taxlaw-9795	738	38	journal	journal	PROPN
taxlaw-9795	738	39	of	of	ADP
taxlaw-9795	738	40	tax	tax	NOUN
taxlaw-9795	738	41	law	law	NOUN
taxlaw-9795	738	42	[	[	X
taxlaw-9795	738	43	vol	vol	NOUN
taxlaw-9795	738	44	:	:	PUNCT
taxlaw-9795	738	45	13:2	13:2	NUM
taxlaw-9795	738	46	requirements	requirement	NOUN
taxlaw-9795	738	47	discussed	discuss	VERB
taxlaw-9795	738	48	above	above	ADP
taxlaw-9795	738	49	—	—	PUNCT
taxlaw-9795	738	50	namely	namely	ADV
taxlaw-9795	738	51	,	,	PUNCT
taxlaw-9795	738	52	an	an	DET
taxlaw-9795	738	53	extended	extended	ADJ
taxlaw-9795	738	54	statute	statute	NOUN
taxlaw-9795	738	55	of	of	ADP
taxlaw-9795	738	56	limitations	limitation	NOUN
taxlaw-9795	738	57	and	and	CCONJ
taxlaw-9795	738	58	the	the	DET
taxlaw-9795	738	59	required	require	VERB
taxlaw-9795	738	60	inclusion	inclusion	NOUN
taxlaw-9795	738	61	of	of	ADP
taxlaw-9795	738	62	a	a	DET
taxlaw-9795	738	63	statement	statement	NOUN
taxlaw-9795	738	64	of	of	ADP
taxlaw-9795	738	65	justification	justification	NOUN
taxlaw-9795	738	66	for	for	ADP
taxlaw-9795	738	67	the	the	DET
taxlaw-9795	738	68	taxpayer	taxpayer	NOUN
taxlaw-9795	738	69	’s	’s	PART
taxlaw-9795	738	70	initial	initial	ADJ
taxlaw-9795	738	71	reporting	reporting	NOUN
taxlaw-9795	738	72	position	position	NOUN
taxlaw-9795	738	73	—	—	PUNCT
taxlaw-9795	738	74	ought	ought	AUX
taxlaw-9795	738	75	to	to	PART
taxlaw-9795	738	76	be	be	AUX
taxlaw-9795	738	77	imposed	impose	VERB
taxlaw-9795	738	78	.	.	PUNCT
taxlaw-9795	739	1	a	a	DET
taxlaw-9795	739	2	comparison	comparison	NOUN
taxlaw-9795	739	3	with	with	ADP
taxlaw-9795	739	4	the	the	DET
taxlaw-9795	739	5	other	other	ADJ
taxlaw-9795	739	6	options	option	NOUN
taxlaw-9795	739	7	for	for	ADP
taxlaw-9795	739	8	mitigating	mitigate	VERB
taxlaw-9795	739	9	uncertainty	uncertainty	NOUN
taxlaw-9795	739	10	also	also	ADV
taxlaw-9795	739	11	shows	show	VERB
taxlaw-9795	739	12	that	that	SCONJ
taxlaw-9795	739	13	,	,	PUNCT
taxlaw-9795	739	14	in	in	ADP
taxlaw-9795	739	15	some	some	DET
taxlaw-9795	739	16	cases	case	NOUN
taxlaw-9795	739	17	,	,	PUNCT
taxlaw-9795	739	18	favorable	favorable	ADJ
taxlaw-9795	739	19	fallback	fallback	NOUN
taxlaw-9795	739	20	protective	protective	ADJ
taxlaw-9795	739	21	tax	tax	NOUN
taxlaw-9795	739	22	elections	election	NOUN
taxlaw-9795	739	23	have	have	VERB
taxlaw-9795	739	24	the	the	DET
taxlaw-9795	739	25	potential	potential	NOUN
taxlaw-9795	739	26	to	to	PART
taxlaw-9795	739	27	supplement	supplement	VERB
taxlaw-9795	739	28	these	these	DET
taxlaw-9795	739	29	other	other	ADJ
taxlaw-9795	739	30	available	available	ADJ
taxlaw-9795	739	31	mechanisms	mechanism	NOUN
taxlaw-9795	739	32	.	.	PUNCT
taxlaw-9795	740	1	as	as	SCONJ
taxlaw-9795	740	2	noted	note	VERB
taxlaw-9795	740	3	above	above	ADV
taxlaw-9795	740	4	,	,	PUNCT
taxlaw-9795	740	5	the	the	DET
taxlaw-9795	740	6	irs	irs	PROPN
taxlaw-9795	740	7	will	will	AUX
taxlaw-9795	740	8	not	not	PART
taxlaw-9795	740	9	issue	issue	VERB
taxlaw-9795	740	10	letter	letter	NOUN
taxlaw-9795	740	11	rulings	ruling	NOUN
taxlaw-9795	740	12	addressing	address	VERB
taxlaw-9795	740	13	numerous	numerous	ADJ
taxlaw-9795	740	14	questions	question	NOUN
taxlaw-9795	740	15	.	.	PUNCT
taxlaw-9795	741	1	when	when	SCONJ
taxlaw-9795	741	2	the	the	DET
taxlaw-9795	741	3	irs	irs	PROPN
taxlaw-9795	741	4	does	do	AUX
taxlaw-9795	741	5	not	not	PART
taxlaw-9795	741	6	rule	rule	VERB
taxlaw-9795	741	7	on	on	ADP
taxlaw-9795	741	8	a	a	DET
taxlaw-9795	741	9	given	give	VERB
taxlaw-9795	741	10	topic	topic	NOUN
taxlaw-9795	741	11	,	,	PUNCT
taxlaw-9795	741	12	it	it	PRON
taxlaw-9795	741	13	loses	lose	VERB
taxlaw-9795	741	14	an	an	DET
taxlaw-9795	741	15	opportunity	opportunity	NOUN
taxlaw-9795	741	16	to	to	PART
taxlaw-9795	741	17	acquire	acquire	VERB
taxlaw-9795	741	18	information	information	NOUN
taxlaw-9795	741	19	about	about	ADP
taxlaw-9795	741	20	taxpayers	taxpayer	NOUN
taxlaw-9795	741	21	’	'	PUNCT
taxlaw-9795	741	22	uncertainty.170	uncertainty.170	NOUN
taxlaw-9795	741	23	in	in	ADP
taxlaw-9795	741	24	some	some	DET
taxlaw-9795	741	25	cases	case	NOUN
taxlaw-9795	741	26	,	,	PUNCT
taxlaw-9795	741	27	a	a	DET
taxlaw-9795	741	28	taxpayer	taxpayer	NOUN
taxlaw-9795	741	29	might	might	AUX
taxlaw-9795	741	30	turn	turn	VERB
taxlaw-9795	741	31	to	to	ADP
taxlaw-9795	741	32	a	a	DET
taxlaw-9795	741	33	favorable	favorable	ADJ
taxlaw-9795	741	34	fallback	fallback	NOUN
taxlaw-9795	741	35	protective	protective	ADJ
taxlaw-9795	741	36	tax	tax	NOUN
taxlaw-9795	741	37	election	election	NOUN
taxlaw-9795	741	38	as	as	ADP
taxlaw-9795	741	39	an	an	DET
taxlaw-9795	741	40	alternative	alternative	NOUN
taxlaw-9795	741	41	to	to	ADP
taxlaw-9795	741	42	seeking	seek	VERB
taxlaw-9795	741	43	a	a	DET
taxlaw-9795	741	44	ruling	ruling	NOUN
taxlaw-9795	741	45	.	.	PUNCT
taxlaw-9795	742	1	such	such	DET
taxlaw-9795	742	2	an	an	DET
taxlaw-9795	742	3	election	election	NOUN
taxlaw-9795	742	4	provides	provide	VERB
taxlaw-9795	742	5	the	the	DET
taxlaw-9795	742	6	taxpayer	taxpayer	NOUN
taxlaw-9795	742	7	with	with	ADP
taxlaw-9795	742	8	some	some	DET
taxlaw-9795	742	9	assurance	assurance	NOUN
taxlaw-9795	742	10	(	(	PUNCT
taxlaw-9795	742	11	albeit	albeit	SCONJ
taxlaw-9795	742	12	to	to	ADP
taxlaw-9795	742	13	a	a	DET
taxlaw-9795	742	14	lesser	less	ADJ
taxlaw-9795	742	15	degree	degree	NOUN
taxlaw-9795	742	16	than	than	ADP
taxlaw-9795	742	17	a	a	DET
taxlaw-9795	742	18	ruling).171	ruling).171	NOUN
taxlaw-9795	742	19	unlike	unlike	ADP
taxlaw-9795	742	20	with	with	ADP
taxlaw-9795	742	21	tax	tax	NOUN
taxlaw-9795	742	22	indemnity	indemnity	NOUN
taxlaw-9795	742	23	insurance	insurance	NOUN
taxlaw-9795	742	24	or	or	CCONJ
taxlaw-9795	742	25	tax	tax	NOUN
taxlaw-9795	742	26	opinions	opinion	NOUN
taxlaw-9795	742	27	,	,	PUNCT
taxlaw-9795	742	28	the	the	DET
taxlaw-9795	742	29	use	use	NOUN
taxlaw-9795	742	30	of	of	ADP
taxlaw-9795	742	31	such	such	ADJ
taxlaw-9795	742	32	elections	election	NOUN
taxlaw-9795	742	33	allows	allow	VERB
taxlaw-9795	742	34	the	the	DET
taxlaw-9795	742	35	irs	irs	PROPN
taxlaw-9795	742	36	to	to	PART
taxlaw-9795	742	37	acquire	acquire	VERB
taxlaw-9795	742	38	information	information	NOUN
taxlaw-9795	742	39	about	about	ADP
taxlaw-9795	742	40	the	the	DET
taxlaw-9795	742	41	taxpayer	taxpayer	NOUN
taxlaw-9795	742	42	’s	’s	PART
taxlaw-9795	742	43	uncertainty	uncertainty	NOUN
taxlaw-9795	742	44	regarding	regard	VERB
taxlaw-9795	742	45	his	his	PRON
taxlaw-9795	742	46	or	or	CCONJ
taxlaw-9795	742	47	her	her	PRON
taxlaw-9795	742	48	tax	tax	NOUN
taxlaw-9795	742	49	treatment	treatment	NOUN
taxlaw-9795	742	50	.	.	PUNCT
taxlaw-9795	743	1	the	the	DET
taxlaw-9795	743	2	irs	irs	PROPN
taxlaw-9795	743	3	would	would	AUX
taxlaw-9795	743	4	acquire	acquire	VERB
taxlaw-9795	743	5	more	more	ADV
taxlaw-9795	743	6	valuable	valuable	ADJ
taxlaw-9795	743	7	information	information	NOUN
taxlaw-9795	743	8	if	if	SCONJ
taxlaw-9795	743	9	lawmakers	lawmaker	NOUN
taxlaw-9795	743	10	required	require	VERB
taxlaw-9795	743	11	taxpayers	taxpayer	NOUN
taxlaw-9795	743	12	to	to	PART
taxlaw-9795	743	13	supplement	supplement	VERB
taxlaw-9795	743	14	protective	protective	ADJ
taxlaw-9795	743	15	tax	tax	NOUN
taxlaw-9795	743	16	elections	election	NOUN
taxlaw-9795	743	17	with	with	ADP
taxlaw-9795	743	18	statements	statement	NOUN
taxlaw-9795	743	19	that	that	PRON
taxlaw-9795	743	20	explained	explain	VERB
taxlaw-9795	743	21	and	and	CCONJ
taxlaw-9795	743	22	justified	justify	VERB
taxlaw-9795	743	23	their	their	PRON
taxlaw-9795	743	24	initial	initial	ADJ
taxlaw-9795	743	25	reporting	reporting	NOUN
taxlaw-9795	743	26	positions	position	NOUN
taxlaw-9795	743	27	.	.	PUNCT
taxlaw-9795	744	1	moreover	moreover	ADV
taxlaw-9795	744	2	,	,	PUNCT
taxlaw-9795	744	3	the	the	DET
taxlaw-9795	744	4	irs	irs	PROPN
taxlaw-9795	744	5	may	may	AUX
taxlaw-9795	744	6	be	be	AUX
taxlaw-9795	744	7	able	able	ADJ
taxlaw-9795	744	8	to	to	PART
taxlaw-9795	744	9	act	act	VERB
taxlaw-9795	744	10	upon	upon	SCONJ
taxlaw-9795	744	11	the	the	DET
taxlaw-9795	744	12	information	information	NOUN
taxlaw-9795	744	13	provided	provide	VERB
taxlaw-9795	744	14	by	by	ADP
taxlaw-9795	744	15	such	such	ADJ
taxlaw-9795	744	16	elections	election	NOUN
taxlaw-9795	744	17	in	in	ADP
taxlaw-9795	744	18	a	a	DET
taxlaw-9795	744	19	way	way	NOUN
taxlaw-9795	744	20	that	that	PRON
taxlaw-9795	744	21	does	do	AUX
taxlaw-9795	744	22	not	not	PART
taxlaw-9795	744	23	necessarily	necessarily	ADV
taxlaw-9795	744	24	require	require	VERB
taxlaw-9795	744	25	the	the	DET
taxlaw-9795	744	26	same	same	ADJ
taxlaw-9795	744	27	amount	amount	NOUN
taxlaw-9795	744	28	of	of	ADP
taxlaw-9795	744	29	irs	irs	PROPN
taxlaw-9795	744	30	resources	resource	NOUN
taxlaw-9795	744	31	needed	need	VERB
taxlaw-9795	744	32	to	to	PART
taxlaw-9795	744	33	issue	issue	VERB
taxlaw-9795	744	34	a	a	DET
taxlaw-9795	744	35	letter	letter	NOUN
taxlaw-9795	744	36	ruling	ruling	NOUN
taxlaw-9795	744	37	that	that	PRON
taxlaw-9795	744	38	will	will	AUX
taxlaw-9795	744	39	be	be	AUX
taxlaw-9795	744	40	published	publish	VERB
taxlaw-9795	744	41	in	in	ADP
taxlaw-9795	744	42	anonymized	anonymize	VERB
taxlaw-9795	744	43	form	form	NOUN
taxlaw-9795	744	44	.	.	PUNCT
taxlaw-9795	745	1	vi	vi	X
taxlaw-9795	745	2	.	.	PUNCT
taxlaw-9795	745	3	recommendations	recommendation	NOUN
taxlaw-9795	745	4	as	as	SCONJ
taxlaw-9795	745	5	discussed	discuss	VERB
taxlaw-9795	745	6	above	above	ADV
taxlaw-9795	745	7	in	in	ADP
taxlaw-9795	745	8	parts	part	NOUN
taxlaw-9795	745	9	ii	ii	PROPN
taxlaw-9795	745	10	and	and	CCONJ
taxlaw-9795	745	11	iii	iii	PROPN
taxlaw-9795	745	12	,	,	PUNCT
taxlaw-9795	745	13	offering	offer	VERB
taxlaw-9795	745	14	taxpayers	taxpayer	NOUN
taxlaw-9795	745	15	the	the	DET
taxlaw-9795	745	16	opportunity	opportunity	NOUN
taxlaw-9795	745	17	to	to	PART
taxlaw-9795	745	18	file	file	VERB
taxlaw-9795	745	19	favorable	favorable	ADJ
taxlaw-9795	745	20	fallback	fallback	NOUN
taxlaw-9795	745	21	protective	protective	ADJ
taxlaw-9795	745	22	tax	tax	NOUN
taxlaw-9795	745	23	elections	election	NOUN
taxlaw-9795	745	24	has	have	VERB
taxlaw-9795	745	25	a	a	DET
taxlaw-9795	745	26	number	number	NOUN
taxlaw-9795	745	27	of	of	ADP
taxlaw-9795	745	28	drawbacks	drawback	NOUN
taxlaw-9795	745	29	.	.	PUNCT
taxlaw-9795	746	1	first	first	ADV
taxlaw-9795	746	2	,	,	PUNCT
taxlaw-9795	746	3	the	the	DET
taxlaw-9795	746	4	ability	ability	NOUN
taxlaw-9795	746	5	to	to	PART
taxlaw-9795	746	6	file	file	VERB
taxlaw-9795	746	7	such	such	ADJ
taxlaw-9795	746	8	elections	election	NOUN
taxlaw-9795	746	9	may	may	AUX
taxlaw-9795	746	10	encourage	encourage	VERB
taxlaw-9795	746	11	well	well	ADV
taxlaw-9795	746	12	-	-	PUNCT
taxlaw-9795	746	13	advised	advise	VERB
taxlaw-9795	746	14	taxpayers	taxpayer	NOUN
taxlaw-9795	746	15	to	to	PART
taxlaw-9795	746	16	take	take	VERB
taxlaw-9795	746	17	more	more	ADV
taxlaw-9795	746	18	aggressive	aggressive	ADJ
taxlaw-9795	746	19	reporting	reporting	NOUN
taxlaw-9795	746	20	positions	position	NOUN
taxlaw-9795	746	21	.	.	PUNCT
taxlaw-9795	747	1	to	to	PART
taxlaw-9795	747	2	guard	guard	VERB
taxlaw-9795	747	3	against	against	ADP
taxlaw-9795	747	4	this	this	DET
taxlaw-9795	747	5	possibility	possibility	NOUN
taxlaw-9795	747	6	,	,	PUNCT
taxlaw-9795	747	7	lawmakers	lawmaker	NOUN
taxlaw-9795	747	8	should	should	AUX
taxlaw-9795	747	9	require	require	VERB
taxlaw-9795	747	10	that	that	SCONJ
taxlaw-9795	747	11	a	a	DET
taxlaw-9795	747	12	taxpayer	taxpayer	NOUN
taxlaw-9795	747	13	filing	file	VERB
taxlaw-9795	747	14	such	such	DET
taxlaw-9795	747	15	an	an	DET
taxlaw-9795	747	16	election	election	NOUN
taxlaw-9795	747	17	must	must	AUX
taxlaw-9795	747	18	consent	consent	VERB
taxlaw-9795	747	19	to	to	ADP
taxlaw-9795	747	20	an	an	DET
taxlaw-9795	747	21	extended	extended	ADJ
taxlaw-9795	747	22	statute	statute	NOUN
taxlaw-9795	747	23	of	of	ADP
taxlaw-9795	747	24	limitations	limitation	NOUN
taxlaw-9795	747	25	and	and	CCONJ
taxlaw-9795	747	26	must	must	AUX
taxlaw-9795	747	27	include	include	VERB
taxlaw-9795	747	28	a	a	DET
taxlaw-9795	747	29	statement	statement	NOUN
taxlaw-9795	747	30	justifying	justify	VERB
taxlaw-9795	747	31	the	the	DET
taxlaw-9795	747	32	taxpayer	taxpayer	NOUN
taxlaw-9795	747	33	’s	’s	PART
taxlaw-9795	747	34	reporting	reporting	NOUN
taxlaw-9795	747	35	position	position	NOUN
taxlaw-9795	747	36	.	.	PUNCT
taxlaw-9795	748	1	second	second	ADJ
taxlaw-9795	748	2	,	,	PUNCT
taxlaw-9795	748	3	requiring	require	VERB
taxlaw-9795	748	4	that	that	SCONJ
taxlaw-9795	748	5	taxpayers	taxpayer	NOUN
taxlaw-9795	748	6	file	file	VERB
taxlaw-9795	748	7	protective	protective	ADJ
taxlaw-9795	748	8	tax	tax	NOUN
taxlaw-9795	748	9	elections	election	NOUN
taxlaw-9795	748	10	to	to	PART
taxlaw-9795	748	11	secure	secure	VERB
taxlaw-9795	748	12	more	more	ADV
taxlaw-9795	748	13	favorable	favorable	ADJ
taxlaw-9795	748	14	alternative	alternative	ADJ
taxlaw-9795	748	15	tax	tax	NOUN
taxlaw-9795	748	16	treatment	treatment	NOUN
taxlaw-9795	748	17	may	may	AUX
taxlaw-9795	748	18	trap	trap	VERB
taxlaw-9795	748	19	unwary	unwary	ADJ
taxlaw-9795	748	20	taxpayers	taxpayer	NOUN
taxlaw-9795	748	21	.	.	PUNCT
taxlaw-9795	749	1	furthermore	furthermore	ADV
taxlaw-9795	749	2	,	,	PUNCT
taxlaw-9795	749	3	a	a	DET
taxlaw-9795	749	4	requirement	requirement	NOUN
taxlaw-9795	749	5	that	that	SCONJ
taxlaw-9795	749	6	a	a	DET
taxlaw-9795	749	7	taxpayer	taxpayer	NOUN
taxlaw-9795	749	8	submit	submit	VERB
taxlaw-9795	749	9	a	a	DET
taxlaw-9795	749	10	statement	statement	NOUN
taxlaw-9795	749	11	justifying	justify	VERB
taxlaw-9795	749	12	the	the	DET
taxlaw-9795	749	13	taxpayer	taxpayer	NOUN
taxlaw-9795	749	14	’s	’s	PART
taxlaw-9795	749	15	initial	initial	ADJ
taxlaw-9795	749	16	reporting	reporting	NOUN
taxlaw-9795	749	17	position	position	NOUN
taxlaw-9795	749	18	—	—	PUNCT
taxlaw-9795	749	19	a	a	DET
taxlaw-9795	749	20	safeguard	safeguard	NOUN
taxlaw-9795	749	21	necessary	necessary	ADJ
taxlaw-9795	749	22	to	to	PART
taxlaw-9795	749	23	guard	guard	VERB
taxlaw-9795	749	24	against	against	ADP
taxlaw-9795	749	25	the	the	DET
taxlaw-9795	749	26	possibility	possibility	NOUN
taxlaw-9795	749	27	that	that	SCONJ
taxlaw-9795	749	28	such	such	ADJ
taxlaw-9795	749	29	elections	election	NOUN
taxlaw-9795	749	30	will	will	AUX
taxlaw-9795	749	31	encourage	encourage	VERB
taxlaw-9795	749	32	taxpayers	taxpayer	NOUN
taxlaw-9795	749	33	to	to	PART
taxlaw-9795	749	34	take	take	VERB
taxlaw-9795	749	35	aggressive	aggressive	ADJ
taxlaw-9795	749	36	reporting	reporting	NOUN
taxlaw-9795	749	37	positions	position	NOUN
taxlaw-9795	749	38	—	—	PUNCT
taxlaw-9795	749	39	could	could	AUX
taxlaw-9795	749	40	further	far	ADV
taxlaw-9795	749	41	exacerbate	exacerbate	VERB
taxlaw-9795	749	42	the	the	DET
taxlaw-9795	749	43	extent	extent	NOUN
taxlaw-9795	749	44	to	to	PART
taxlaw-9795	749	45	which	which	PRON
taxlaw-9795	749	46	such	such	ADJ
taxlaw-9795	749	47	elections	election	NOUN
taxlaw-9795	749	48	are	be	AUX
taxlaw-9795	749	49	functionally	functionally	ADV
taxlaw-9795	749	50	out	out	ADP
taxlaw-9795	749	51	of	of	ADP
taxlaw-9795	749	52	the	the	DET
taxlaw-9795	749	53	reach	reach	NOUN
taxlaw-9795	749	54	of	of	ADP
taxlaw-9795	749	55	taxpayers	taxpayer	NOUN
taxlaw-9795	749	56	who	who	PRON
taxlaw-9795	749	57	lack	lack	VERB
taxlaw-9795	749	58	access	access	NOUN
taxlaw-9795	749	59	to	to	ADP
taxlaw-9795	749	60	sophisticated	sophisticated	ADJ
taxlaw-9795	749	61	tax	tax	NOUN
taxlaw-9795	749	62	advice	advice	NOUN
taxlaw-9795	749	63	.	.	PUNCT
taxlaw-9795	750	1	together	together	ADV
taxlaw-9795	750	2	,	,	PUNCT
taxlaw-9795	750	3	these	these	DET
taxlaw-9795	750	4	policy	policy	NOUN
taxlaw-9795	750	5	considerations	consideration	NOUN
taxlaw-9795	750	6	point	point	VERB
taxlaw-9795	750	7	towards	towards	ADP
taxlaw-9795	750	8	taking	take	VERB
taxlaw-9795	750	9	a	a	DET
taxlaw-9795	750	10	different	different	ADJ
taxlaw-9795	750	11	approach	approach	NOUN
taxlaw-9795	750	12	to	to	ADP
taxlaw-9795	750	13	tax	tax	NOUN
taxlaw-9795	750	14	elections	election	NOUN
taxlaw-9795	750	15	depending	depend	VERB
taxlaw-9795	750	16	on	on	ADP
taxlaw-9795	750	17	whether	whether	SCONJ
taxlaw-9795	750	18	they	they	PRON
taxlaw-9795	750	19	affect	affect	VERB
taxlaw-9795	750	20	only	only	ADV
taxlaw-9795	750	21	taxpayers	taxpayer	NOUN
taxlaw-9795	750	22	with	with	ADP
taxlaw-9795	750	23	access	access	NOUN
taxlaw-9795	750	24	to	to	ADP
taxlaw-9795	750	25	sophisticated	sophisticated	ADJ
taxlaw-9795	750	26	advice	advice	NOUN
taxlaw-9795	750	27	or	or	CCONJ
taxlaw-9795	750	28	,	,	PUNCT
taxlaw-9795	750	29	instead	instead	ADV
taxlaw-9795	750	30	,	,	PUNCT
taxlaw-9795	750	31	affect	affect	VERB
taxlaw-9795	750	32	a	a	DET
taxlaw-9795	750	33	wide	wide	ADJ
taxlaw-9795	750	34	variety	variety	NOUN
taxlaw-9795	750	35	of	of	ADP
taxlaw-9795	750	36	taxpayers	taxpayer	NOUN
taxlaw-9795	750	37	including	include	VERB
taxlaw-9795	750	38	those	those	PRON
taxlaw-9795	750	39	who	who	PRON
taxlaw-9795	750	40	lack	lack	VERB
taxlaw-9795	750	41	access	access	NOUN
taxlaw-9795	750	42	to	to	ADP
taxlaw-9795	750	43	sophisticated	sophisticated	ADJ
taxlaw-9795	750	44	advice	advice	NOUN
taxlaw-9795	750	45	.	.	PUNCT
taxlaw-9795	751	1	in	in	ADP
taxlaw-9795	751	2	the	the	DET
taxlaw-9795	751	3	case	case	NOUN
taxlaw-9795	751	4	of	of	ADP
taxlaw-9795	751	5	elections	election	NOUN
taxlaw-9795	751	6	in	in	ADP
taxlaw-9795	751	7	the	the	DET
taxlaw-9795	751	8	first	first	ADJ
taxlaw-9795	751	9	category	category	NOUN
taxlaw-9795	751	10	,	,	PUNCT
taxlaw-9795	751	11	carefully	carefully	ADV
taxlaw-9795	751	12	designed	design	VERB
taxlaw-9795	751	13	favorable	favorable	ADJ
taxlaw-9795	751	14	fallback	fallback	NOUN
taxlaw-9795	751	15	protective	protective	ADJ
taxlaw-9795	751	16	tax	tax	NOUN
taxlaw-9795	751	17	elections	election	NOUN
taxlaw-9795	751	18	may	may	AUX
taxlaw-9795	751	19	,	,	PUNCT
taxlaw-9795	751	20	in	in	ADP
taxlaw-9795	751	21	some	some	DET
taxlaw-9795	751	22	cases	case	NOUN
taxlaw-9795	751	23	,	,	PUNCT
taxlaw-9795	751	24	170	170	NUM
taxlaw-9795	751	25	see	see	VERB
taxlaw-9795	751	26	,	,	PUNCT
taxlaw-9795	751	27	e.g.	e.g.	ADV
taxlaw-9795	751	28	,	,	PUNCT
taxlaw-9795	751	29	korb	korb	PROPN
taxlaw-9795	751	30	supra	supra	PROPN
taxlaw-9795	751	31	note	note	VERB
taxlaw-9795	751	32	144	144	NUM
taxlaw-9795	751	33	,	,	PUNCT
taxlaw-9795	751	34	at	at	ADP
taxlaw-9795	751	35	344	344	NUM
taxlaw-9795	751	36	(	(	PUNCT
taxlaw-9795	751	37	“	"	PUNCT
taxlaw-9795	751	38	the	the	DET
taxlaw-9795	751	39	rulings	ruling	NOUN
taxlaw-9795	751	40	program	program	NOUN
taxlaw-9795	751	41	constitutes	constitute	VERB
taxlaw-9795	751	42	a	a	DET
taxlaw-9795	751	43	source	source	NOUN
taxlaw-9795	751	44	of	of	ADP
taxlaw-9795	751	45	valuable	valuable	ADJ
taxlaw-9795	751	46	information	information	NOUN
taxlaw-9795	751	47	to	to	ADP
taxlaw-9795	751	48	the	the	DET
taxlaw-9795	751	49	service	service	NOUN
taxlaw-9795	751	50	”	"	PUNCT
taxlaw-9795	751	51	)	)	PUNCT
taxlaw-9795	751	52	.	.	PUNCT
taxlaw-9795	752	1	171	171	NUM
taxlaw-9795	752	2	for	for	ADP
taxlaw-9795	752	3	one	one	NUM
taxlaw-9795	752	4	thing	thing	NOUN
taxlaw-9795	752	5	,	,	PUNCT
taxlaw-9795	752	6	unlike	unlike	ADP
taxlaw-9795	752	7	a	a	DET
taxlaw-9795	752	8	letter	letter	NOUN
taxlaw-9795	752	9	ruling	ruling	NOUN
taxlaw-9795	752	10	,	,	PUNCT
taxlaw-9795	752	11	such	such	DET
taxlaw-9795	752	12	an	an	DET
taxlaw-9795	752	13	election	election	NOUN
taxlaw-9795	752	14	does	do	AUX
taxlaw-9795	752	15	not	not	PART
taxlaw-9795	752	16	assure	assure	VERB
taxlaw-9795	752	17	the	the	DET
taxlaw-9795	752	18	taxpayer	taxpayer	NOUN
taxlaw-9795	752	19	that	that	SCONJ
taxlaw-9795	752	20	the	the	DET
taxlaw-9795	752	21	tax	tax	NOUN
taxlaw-9795	752	22	consequences	consequence	NOUN
taxlaw-9795	752	23	of	of	ADP
taxlaw-9795	752	24	a	a	DET
taxlaw-9795	752	25	transaction	transaction	NOUN
taxlaw-9795	752	26	will	will	AUX
taxlaw-9795	752	27	be	be	AUX
taxlaw-9795	752	28	what	what	PRON
taxlaw-9795	752	29	the	the	DET
taxlaw-9795	752	30	taxpayer	taxpayer	NOUN
taxlaw-9795	752	31	expects	expect	VERB
taxlaw-9795	752	32	—	—	PUNCT
taxlaw-9795	752	33	it	it	PRON
taxlaw-9795	752	34	merely	merely	ADV
taxlaw-9795	752	35	secures	secure	VERB
taxlaw-9795	752	36	better	well	ADJ
taxlaw-9795	752	37	alternative	alternative	ADJ
taxlaw-9795	752	38	tax	tax	NOUN
taxlaw-9795	752	39	treatment	treatment	NOUN
taxlaw-9795	752	40	in	in	ADP
taxlaw-9795	752	41	the	the	DET
taxlaw-9795	752	42	event	event	NOUN
taxlaw-9795	752	43	that	that	SCONJ
taxlaw-9795	752	44	the	the	DET
taxlaw-9795	752	45	consequences	consequence	NOUN
taxlaw-9795	752	46	are	be	AUX
taxlaw-9795	752	47	not	not	PART
taxlaw-9795	752	48	what	what	PRON
taxlaw-9795	752	49	the	the	DET
taxlaw-9795	752	50	taxpayer	taxpayer	NOUN
taxlaw-9795	752	51	expects	expect	VERB
taxlaw-9795	752	52	.	.	PUNCT
taxlaw-9795	753	1	2022	2022	NUM
taxlaw-9795	753	2	]	]	PUNCT
taxlaw-9795	753	3	protective	protective	ADJ
taxlaw-9795	753	4	tax	tax	NOUN
taxlaw-9795	753	5	elections	election	NOUN
taxlaw-9795	753	6	115	115	NUM
taxlaw-9795	753	7	be	be	AUX
taxlaw-9795	753	8	a	a	DET
taxlaw-9795	753	9	useful	useful	ADJ
taxlaw-9795	753	10	tool	tool	NOUN
taxlaw-9795	753	11	.	.	PUNCT
taxlaw-9795	754	1	in	in	ADP
taxlaw-9795	754	2	the	the	DET
taxlaw-9795	754	3	case	case	NOUN
taxlaw-9795	754	4	of	of	ADP
taxlaw-9795	754	5	the	the	DET
taxlaw-9795	754	6	second	second	ADJ
taxlaw-9795	754	7	category	category	NOUN
taxlaw-9795	754	8	,	,	PUNCT
taxlaw-9795	754	9	when	when	SCONJ
taxlaw-9795	754	10	possible	possible	ADJ
taxlaw-9795	754	11	,	,	PUNCT
taxlaw-9795	754	12	a	a	DET
taxlaw-9795	754	13	deemed	deem	VERB
taxlaw-9795	754	14	protective	protective	ADJ
taxlaw-9795	754	15	tax	tax	NOUN
taxlaw-9795	754	16	election	election	NOUN
taxlaw-9795	754	17	approach	approach	NOUN
taxlaw-9795	754	18	ought	ought	AUX
taxlaw-9795	754	19	to	to	PART
taxlaw-9795	754	20	be	be	AUX
taxlaw-9795	754	21	employed	employ	VERB
taxlaw-9795	754	22	instead	instead	ADV
taxlaw-9795	754	23	.	.	PUNCT
taxlaw-9795	755	1	each	each	PRON
taxlaw-9795	755	2	of	of	ADP
taxlaw-9795	755	3	these	these	DET
taxlaw-9795	755	4	recommendations	recommendation	NOUN
taxlaw-9795	755	5	is	be	AUX
taxlaw-9795	755	6	discussed	discuss	VERB
taxlaw-9795	755	7	,	,	PUNCT
taxlaw-9795	755	8	in	in	ADP
taxlaw-9795	755	9	turn	turn	NOUN
taxlaw-9795	755	10	,	,	PUNCT
taxlaw-9795	755	11	below	below	ADV
taxlaw-9795	755	12	.	.	PUNCT
taxlaw-9795	756	1	a.	a.	NOUN
taxlaw-9795	756	2	when	when	SCONJ
taxlaw-9795	756	3	an	an	DET
taxlaw-9795	756	4	election	election	NOUN
taxlaw-9795	756	5	affects	affect	VERB
taxlaw-9795	756	6	only	only	ADV
taxlaw-9795	756	7	taxpayers	taxpayer	NOUN
taxlaw-9795	756	8	with	with	ADP
taxlaw-9795	756	9	access	access	NOUN
taxlaw-9795	756	10	to	to	ADP
taxlaw-9795	756	11	sophisticated	sophisticated	ADJ
taxlaw-9795	756	12	advice	advice	NOUN
taxlaw-9795	756	13	in	in	ADP
taxlaw-9795	756	14	an	an	DET
taxlaw-9795	756	15	area	area	NOUN
taxlaw-9795	756	16	of	of	ADP
taxlaw-9795	756	17	law	law	NOUN
taxlaw-9795	756	18	that	that	PRON
taxlaw-9795	756	19	affects	affect	VERB
taxlaw-9795	756	20	only	only	ADV
taxlaw-9795	756	21	taxpayers	taxpayer	NOUN
taxlaw-9795	756	22	with	with	ADP
taxlaw-9795	756	23	access	access	NOUN
taxlaw-9795	756	24	to	to	ADP
taxlaw-9795	756	25	sophisticated	sophisticated	ADJ
taxlaw-9795	756	26	advice	advice	NOUN
taxlaw-9795	756	27	,	,	PUNCT
taxlaw-9795	756	28	favorable	favorable	ADJ
taxlaw-9795	756	29	fallback	fallback	NOUN
taxlaw-9795	756	30	protective	protective	ADJ
taxlaw-9795	756	31	tax	tax	NOUN
taxlaw-9795	756	32	elections	election	NOUN
taxlaw-9795	756	33	may	may	AUX
taxlaw-9795	756	34	be	be	AUX
taxlaw-9795	756	35	a	a	DET
taxlaw-9795	756	36	useful	useful	ADJ
taxlaw-9795	756	37	supplement	supplement	NOUN
taxlaw-9795	756	38	to	to	ADP
taxlaw-9795	756	39	other	other	ADJ
taxlaw-9795	756	40	mechanisms	mechanism	NOUN
taxlaw-9795	756	41	used	use	VERB
taxlaw-9795	756	42	by	by	ADP
taxlaw-9795	756	43	taxpayers	taxpayer	NOUN
taxlaw-9795	756	44	for	for	ADP
taxlaw-9795	756	45	obtaining	obtain	VERB
taxlaw-9795	756	46	certainty	certainty	NOUN
taxlaw-9795	756	47	.	.	PUNCT
taxlaw-9795	757	1	if	if	SCONJ
taxlaw-9795	757	2	made	make	VERB
taxlaw-9795	757	3	available	available	ADJ
taxlaw-9795	757	4	,	,	PUNCT
taxlaw-9795	757	5	such	such	ADJ
taxlaw-9795	757	6	elections	election	NOUN
taxlaw-9795	757	7	should	should	AUX
taxlaw-9795	757	8	be	be	AUX
taxlaw-9795	757	9	accompanied	accompany	VERB
taxlaw-9795	757	10	by	by	ADP
taxlaw-9795	757	11	safeguards	safeguard	NOUN
taxlaw-9795	757	12	like	like	ADP
taxlaw-9795	757	13	an	an	DET
taxlaw-9795	757	14	extended	extended	ADJ
taxlaw-9795	757	15	statute	statute	NOUN
taxlaw-9795	757	16	of	of	ADP
taxlaw-9795	757	17	limitations	limitation	NOUN
taxlaw-9795	757	18	and	and	CCONJ
taxlaw-9795	757	19	a	a	DET
taxlaw-9795	757	20	requirement	requirement	NOUN
taxlaw-9795	757	21	that	that	SCONJ
taxlaw-9795	757	22	the	the	DET
taxlaw-9795	757	23	taxpayer	taxpayer	NOUN
taxlaw-9795	757	24	submit	submit	VERB
taxlaw-9795	757	25	a	a	DET
taxlaw-9795	757	26	statement	statement	NOUN
taxlaw-9795	757	27	justifying	justify	VERB
taxlaw-9795	757	28	the	the	DET
taxlaw-9795	757	29	taxpayer	taxpayer	NOUN
taxlaw-9795	757	30	’s	’s	PART
taxlaw-9795	757	31	reporting	reporting	NOUN
taxlaw-9795	757	32	position	position	NOUN
taxlaw-9795	757	33	.	.	PUNCT
taxlaw-9795	758	1	if	if	SCONJ
taxlaw-9795	758	2	a	a	DET
taxlaw-9795	758	3	taxpayer	taxpayer	NOUN
taxlaw-9795	758	4	being	be	AUX
taxlaw-9795	758	5	wrong	wrong	ADJ
taxlaw-9795	758	6	about	about	ADP
taxlaw-9795	758	7	a	a	DET
taxlaw-9795	758	8	claimed	claim	VERB
taxlaw-9795	758	9	tax	tax	NOUN
taxlaw-9795	758	10	outcome	outcome	NOUN
taxlaw-9795	758	11	results	result	NOUN
taxlaw-9795	758	12	in	in	ADP
taxlaw-9795	758	13	harsh	harsh	ADJ
taxlaw-9795	758	14	alternative	alternative	ADJ
taxlaw-9795	758	15	tax	tax	NOUN
taxlaw-9795	758	16	treatment	treatment	NOUN
taxlaw-9795	758	17	,	,	PUNCT
taxlaw-9795	758	18	allowing	allow	VERB
taxlaw-9795	758	19	the	the	DET
taxlaw-9795	758	20	taxpayer	taxpayer	NOUN
taxlaw-9795	758	21	to	to	PART
taxlaw-9795	758	22	file	file	VERB
taxlaw-9795	758	23	a	a	DET
taxlaw-9795	758	24	protective	protective	ADJ
taxlaw-9795	758	25	tax	tax	NOUN
taxlaw-9795	758	26	election	election	NOUN
taxlaw-9795	758	27	to	to	PART
taxlaw-9795	758	28	secure	secure	VERB
taxlaw-9795	758	29	more	more	ADV
taxlaw-9795	758	30	favorable	favorable	ADJ
taxlaw-9795	758	31	alternative	alternative	ADJ
taxlaw-9795	758	32	tax	tax	NOUN
taxlaw-9795	758	33	treatment	treatment	NOUN
taxlaw-9795	758	34	may	may	AUX
taxlaw-9795	758	35	serve	serve	VERB
taxlaw-9795	758	36	a	a	DET
taxlaw-9795	758	37	useful	useful	ADJ
taxlaw-9795	758	38	purpose	purpose	NOUN
taxlaw-9795	758	39	.	.	PUNCT
taxlaw-9795	759	1	assuming	assume	VERB
taxlaw-9795	759	2	taxpayers	taxpayer	NOUN
taxlaw-9795	759	3	who	who	PRON
taxlaw-9795	759	4	file	file	VERB
taxlaw-9795	759	5	such	such	DET
taxlaw-9795	759	6	an	an	DET
taxlaw-9795	759	7	election	election	NOUN
taxlaw-9795	759	8	tend	tend	VERB
taxlaw-9795	759	9	to	to	PART
taxlaw-9795	759	10	be	be	AUX
taxlaw-9795	759	11	those	those	PRON
taxlaw-9795	759	12	taking	take	VERB
taxlaw-9795	759	13	defensible	defensible	ADJ
taxlaw-9795	759	14	positions	position	NOUN
taxlaw-9795	759	15	,	,	PUNCT
taxlaw-9795	759	16	the	the	DET
taxlaw-9795	759	17	availability	availability	NOUN
taxlaw-9795	759	18	of	of	ADP
taxlaw-9795	759	19	the	the	DET
taxlaw-9795	759	20	election	election	NOUN
taxlaw-9795	759	21	can	can	AUX
taxlaw-9795	759	22	help	help	VERB
taxlaw-9795	759	23	to	to	PART
taxlaw-9795	759	24	better	well	ADV
taxlaw-9795	759	25	focus	focus	VERB
taxlaw-9795	759	26	the	the	DET
taxlaw-9795	759	27	penalty	penalty	NOUN
taxlaw-9795	759	28	implicit	implicit	NOUN
taxlaw-9795	759	29	in	in	ADP
taxlaw-9795	759	30	the	the	DET
taxlaw-9795	759	31	harsh	harsh	ADJ
taxlaw-9795	759	32	alternative	alternative	ADJ
taxlaw-9795	759	33	tax	tax	NOUN
taxlaw-9795	759	34	treatment	treatment	NOUN
taxlaw-9795	759	35	upon	upon	SCONJ
taxlaw-9795	759	36	taxpayers	taxpayer	NOUN
taxlaw-9795	759	37	who	who	PRON
taxlaw-9795	759	38	are	be	AUX
taxlaw-9795	759	39	taking	take	VERB
taxlaw-9795	759	40	more	more	ADV
taxlaw-9795	759	41	aggressive	aggressive	ADJ
taxlaw-9795	759	42	positions	position	NOUN
taxlaw-9795	759	43	.	.	PUNCT
taxlaw-9795	760	1	similar	similar	ADJ
taxlaw-9795	760	2	to	to	ADP
taxlaw-9795	760	3	the	the	DET
taxlaw-9795	760	4	notion	notion	NOUN
taxlaw-9795	760	5	that	that	SCONJ
taxlaw-9795	760	6	advance	advance	NOUN
taxlaw-9795	760	7	disclosure	disclosure	NOUN
taxlaw-9795	760	8	,	,	PUNCT
taxlaw-9795	760	9	in	in	ADP
taxlaw-9795	760	10	various	various	ADJ
taxlaw-9795	760	11	contexts	contexts	NOUN
taxlaw-9795	760	12	,	,	PUNCT
taxlaw-9795	760	13	may	may	AUX
taxlaw-9795	760	14	allow	allow	VERB
taxlaw-9795	760	15	taxpayers	taxpayer	NOUN
taxlaw-9795	760	16	to	to	PART
taxlaw-9795	760	17	fare	fare	VERB
taxlaw-9795	760	18	better	well	ADV
taxlaw-9795	760	19	when	when	SCONJ
taxlaw-9795	760	20	it	it	PRON
taxlaw-9795	760	21	comes	come	VERB
taxlaw-9795	760	22	to	to	ADP
taxlaw-9795	760	23	explicit	explicit	ADJ
taxlaw-9795	760	24	penalties	penalty	NOUN
taxlaw-9795	760	25	,	,	PUNCT
taxlaw-9795	760	26	a	a	DET
taxlaw-9795	760	27	favorable	favorable	ADJ
taxlaw-9795	760	28	fallback	fallback	NOUN
taxlaw-9795	760	29	protective	protective	ADJ
taxlaw-9795	760	30	tax	tax	NOUN
taxlaw-9795	760	31	election	election	NOUN
taxlaw-9795	760	32	can	can	AUX
taxlaw-9795	760	33	operate	operate	VERB
taxlaw-9795	760	34	as	as	ADP
taxlaw-9795	760	35	a	a	DET
taxlaw-9795	760	36	device	device	NOUN
taxlaw-9795	760	37	that	that	PRON
taxlaw-9795	760	38	ties	tie	VERB
taxlaw-9795	760	39	lower	low	ADJ
taxlaw-9795	760	40	implicit	implicit	ADJ
taxlaw-9795	760	41	tax	tax	NOUN
taxlaw-9795	760	42	penalties	penalty	NOUN
taxlaw-9795	760	43	to	to	PART
taxlaw-9795	760	44	advance	advance	VERB
taxlaw-9795	760	45	disclosure.172	disclosure.172	PROPN
taxlaw-9795	760	46	b.	b.	PROPN
taxlaw-9795	760	47	when	when	SCONJ
taxlaw-9795	760	48	a	a	DET
taxlaw-9795	760	49	wide	wide	ADJ
taxlaw-9795	760	50	range	range	NOUN
taxlaw-9795	760	51	of	of	ADP
taxlaw-9795	760	52	taxpayers	taxpayer	NOUN
taxlaw-9795	760	53	are	be	AUX
taxlaw-9795	760	54	involved	involve	VERB
taxlaw-9795	760	55	if	if	SCONJ
taxlaw-9795	760	56	an	an	DET
taxlaw-9795	760	57	election	election	NOUN
taxlaw-9795	760	58	arises	arise	VERB
taxlaw-9795	760	59	in	in	ADP
taxlaw-9795	760	60	an	an	DET
taxlaw-9795	760	61	area	area	NOUN
taxlaw-9795	760	62	of	of	ADP
taxlaw-9795	760	63	law	law	NOUN
taxlaw-9795	760	64	that	that	PRON
taxlaw-9795	760	65	affects	affect	VERB
taxlaw-9795	760	66	a	a	DET
taxlaw-9795	760	67	wide	wide	ADJ
taxlaw-9795	760	68	range	range	NOUN
taxlaw-9795	760	69	of	of	ADP
taxlaw-9795	760	70	taxpayers	taxpayer	NOUN
taxlaw-9795	760	71	,	,	PUNCT
taxlaw-9795	760	72	including	include	VERB
taxlaw-9795	760	73	those	those	PRON
taxlaw-9795	760	74	without	without	ADP
taxlaw-9795	760	75	access	access	NOUN
taxlaw-9795	760	76	to	to	ADP
taxlaw-9795	760	77	sophisticated	sophisticated	ADJ
taxlaw-9795	760	78	advice	advice	NOUN
taxlaw-9795	760	79	,	,	PUNCT
taxlaw-9795	760	80	when	when	SCONJ
taxlaw-9795	760	81	possible	possible	ADJ
taxlaw-9795	760	82	,	,	PUNCT
taxlaw-9795	760	83	lawmakers	lawmaker	NOUN
taxlaw-9795	760	84	ought	ought	AUX
taxlaw-9795	760	85	to	to	PART
taxlaw-9795	760	86	bestow	bestow	VERB
taxlaw-9795	760	87	on	on	ADP
taxlaw-9795	760	88	all	all	DET
taxlaw-9795	760	89	taxpayers	taxpayer	NOUN
taxlaw-9795	760	90	—	—	PUNCT
taxlaw-9795	760	91	even	even	ADV
taxlaw-9795	760	92	those	those	PRON
taxlaw-9795	760	93	who	who	PRON
taxlaw-9795	760	94	neglect	neglect	VERB
taxlaw-9795	760	95	to	to	PART
taxlaw-9795	760	96	file	file	VERB
taxlaw-9795	760	97	an	an	DET
taxlaw-9795	760	98	election	election	NOUN
taxlaw-9795	760	99	—	—	PUNCT
taxlaw-9795	760	100	the	the	DET
taxlaw-9795	760	101	results	result	NOUN
taxlaw-9795	760	102	that	that	PRON
taxlaw-9795	760	103	would	would	AUX
taxlaw-9795	760	104	have	have	AUX
taxlaw-9795	760	105	followed	follow	VERB
taxlaw-9795	760	106	from	from	ADP
taxlaw-9795	760	107	making	make	VERB
taxlaw-9795	760	108	a	a	DET
taxlaw-9795	760	109	favorable	favorable	ADJ
taxlaw-9795	760	110	fallback	fallback	NOUN
taxlaw-9795	760	111	protective	protective	ADJ
taxlaw-9795	760	112	tax	tax	NOUN
taxlaw-9795	760	113	election	election	NOUN
taxlaw-9795	760	114	.	.	PUNCT
taxlaw-9795	761	1	i	i	PRON
taxlaw-9795	761	2	will	will	AUX
taxlaw-9795	761	3	refer	refer	VERB
taxlaw-9795	761	4	to	to	ADP
taxlaw-9795	761	5	this	this	DET
taxlaw-9795	761	6	alternative	alternative	NOUN
taxlaw-9795	761	7	as	as	ADP
taxlaw-9795	761	8	the	the	DET
taxlaw-9795	761	9	“	"	PUNCT
taxlaw-9795	761	10	deemed	deem	VERB
taxlaw-9795	761	11	protective	protective	ADJ
taxlaw-9795	761	12	tax	tax	NOUN
taxlaw-9795	761	13	election	election	NOUN
taxlaw-9795	761	14	approach	approach	NOUN
taxlaw-9795	761	15	.	.	PUNCT
taxlaw-9795	761	16	”	"	PUNCT
taxlaw-9795	762	1	as	as	ADP
taxlaw-9795	762	2	an	an	DET
taxlaw-9795	762	3	example	example	NOUN
taxlaw-9795	762	4	of	of	ADP
taxlaw-9795	762	5	the	the	DET
taxlaw-9795	762	6	deemed	deem	VERB
taxlaw-9795	762	7	protective	protective	ADJ
taxlaw-9795	762	8	tax	tax	NOUN
taxlaw-9795	762	9	election	election	NOUN
taxlaw-9795	762	10	approach	approach	NOUN
taxlaw-9795	762	11	,	,	PUNCT
taxlaw-9795	762	12	consider	consider	VERB
taxlaw-9795	762	13	a	a	DET
taxlaw-9795	762	14	taxpayer	taxpayer	NOUN
taxlaw-9795	762	15	who	who	PRON
taxlaw-9795	762	16	sells	sell	VERB
taxlaw-9795	762	17	land	land	NOUN
taxlaw-9795	762	18	and	and	CCONJ
taxlaw-9795	762	19	files	file	VERB
taxlaw-9795	762	20	a	a	DET
taxlaw-9795	762	21	tax	tax	NOUN
taxlaw-9795	762	22	return	return	NOUN
taxlaw-9795	762	23	reporting	report	VERB
taxlaw-9795	762	24	the	the	DET
taxlaw-9795	762	25	gain	gain	NOUN
taxlaw-9795	762	26	as	as	ADP
taxlaw-9795	762	27	capital	capital	NOUN
taxlaw-9795	762	28	gain	gain	NOUN
taxlaw-9795	762	29	,	,	PUNCT
taxlaw-9795	762	30	resulting	result	VERB
taxlaw-9795	762	31	in	in	ADP
taxlaw-9795	762	32	tax	tax	NOUN
taxlaw-9795	762	33	liability	liability	NOUN
taxlaw-9795	762	34	of	of	ADP
taxlaw-9795	762	35	$	$	SYM
taxlaw-9795	762	36	14,000	14,000	NUM
taxlaw-9795	762	37	.	.	PUNCT
taxlaw-9795	763	1	imagine	imagine	VERB
taxlaw-9795	763	2	the	the	DET
taxlaw-9795	763	3	irs	irs	PROPN
taxlaw-9795	763	4	challenges	challenge	VERB
taxlaw-9795	763	5	that	that	DET
taxlaw-9795	763	6	characterization	characterization	NOUN
taxlaw-9795	763	7	and	and	CCONJ
taxlaw-9795	763	8	successfully	successfully	ADV
taxlaw-9795	763	9	asserts	assert	VERB
taxlaw-9795	763	10	that	that	SCONJ
taxlaw-9795	763	11	the	the	DET
taxlaw-9795	763	12	land	land	NOUN
taxlaw-9795	763	13	is	be	AUX
taxlaw-9795	763	14	dealer	dealer	NOUN
taxlaw-9795	763	15	property	property	NOUN
taxlaw-9795	763	16	.	.	PUNCT
taxlaw-9795	764	1	imagine	imagine	VERB
taxlaw-9795	764	2	the	the	DET
taxlaw-9795	764	3	taxpayer	taxpayer	NOUN
taxlaw-9795	764	4	has	have	AUX
taxlaw-9795	764	5	not	not	PART
taxlaw-9795	764	6	filed	file	VERB
taxlaw-9795	764	7	a	a	DET
taxlaw-9795	764	8	protective	protective	ADJ
taxlaw-9795	764	9	section	section	NOUN
taxlaw-9795	764	10	1237	1237	NUM
taxlaw-9795	764	11	election	election	NOUN
taxlaw-9795	764	12	.	.	PUNCT
taxlaw-9795	765	1	if	if	SCONJ
taxlaw-9795	765	2	the	the	DET
taxlaw-9795	765	3	taxpayer	taxpayer	NOUN
taxlaw-9795	765	4	had	have	AUX
taxlaw-9795	765	5	filed	file	VERB
taxlaw-9795	765	6	a	a	DET
taxlaw-9795	765	7	protective	protective	ADJ
taxlaw-9795	765	8	section	section	NOUN
taxlaw-9795	765	9	1237	1237	NUM
taxlaw-9795	765	10	election	election	NOUN
taxlaw-9795	765	11	,	,	PUNCT
taxlaw-9795	765	12	the	the	DET
taxlaw-9795	765	13	irs	irs	PROPN
taxlaw-9795	765	14	’s	’s	PART
taxlaw-9795	765	15	challenge	challenge	NOUN
taxlaw-9795	765	16	would	would	AUX
taxlaw-9795	765	17	result	result	VERB
taxlaw-9795	765	18	in	in	ADP
taxlaw-9795	765	19	tax	tax	NOUN
taxlaw-9795	765	20	liability	liability	NOUN
taxlaw-9795	765	21	of	of	ADP
taxlaw-9795	765	22	$	$	SYM
taxlaw-9795	765	23	18,000	18,000	NUM
taxlaw-9795	765	24	,	,	PUNCT
taxlaw-9795	765	25	but	but	CCONJ
taxlaw-9795	765	26	,	,	PUNCT
taxlaw-9795	765	27	without	without	ADP
taxlaw-9795	765	28	the	the	DET
taxlaw-9795	765	29	election	election	NOUN
taxlaw-9795	765	30	,	,	PUNCT
taxlaw-9795	765	31	the	the	DET
taxlaw-9795	765	32	irs	irs	PROPN
taxlaw-9795	765	33	’s	’s	PART
taxlaw-9795	765	34	challenge	challenge	NOUN
taxlaw-9795	765	35	results	result	NOUN
taxlaw-9795	765	36	in	in	ADP
taxlaw-9795	765	37	tax	tax	NOUN
taxlaw-9795	765	38	liability	liability	NOUN
taxlaw-9795	765	39	of	of	ADP
taxlaw-9795	765	40	$	$	SYM
taxlaw-9795	765	41	25,900.173	25,900.173	NUM
taxlaw-9795	765	42	under	under	ADP
taxlaw-9795	765	43	the	the	DET
taxlaw-9795	765	44	deemed	deemed	ADJ
taxlaw-9795	765	45	protective	protective	ADJ
taxlaw-9795	765	46	tax	tax	NOUN
taxlaw-9795	765	47	election	election	NOUN
taxlaw-9795	765	48	approach	approach	NOUN
taxlaw-9795	765	49	,	,	PUNCT
taxlaw-9795	765	50	even	even	ADV
taxlaw-9795	765	51	though	though	SCONJ
taxlaw-9795	765	52	the	the	DET
taxlaw-9795	765	53	taxpayer	taxpayer	NOUN
taxlaw-9795	765	54	did	do	AUX
taxlaw-9795	765	55	not	not	PART
taxlaw-9795	765	56	file	file	VERB
taxlaw-9795	765	57	the	the	DET
taxlaw-9795	765	58	election	election	NOUN
taxlaw-9795	765	59	,	,	PUNCT
taxlaw-9795	765	60	the	the	DET
taxlaw-9795	765	61	irs	irs	PROPN
taxlaw-9795	765	62	would	would	AUX
taxlaw-9795	765	63	impose	impose	VERB
taxlaw-9795	765	64	tax	tax	NOUN
taxlaw-9795	765	65	liability	liability	NOUN
taxlaw-9795	765	66	of	of	ADP
taxlaw-9795	765	67	$	$	SYM
taxlaw-9795	765	68	18,000	18,000	NUM
taxlaw-9795	765	69	.	.	PUNCT
taxlaw-9795	766	1	essentially	essentially	ADV
taxlaw-9795	766	2	,	,	PUNCT
taxlaw-9795	766	3	the	the	DET
taxlaw-9795	766	4	taxpayer	taxpayer	NOUN
taxlaw-9795	766	5	obtains	obtain	VERB
taxlaw-9795	766	6	the	the	DET
taxlaw-9795	766	7	tax	tax	NOUN
taxlaw-9795	766	8	outcome	outcome	NOUN
taxlaw-9795	766	9	that	that	SCONJ
taxlaw-9795	766	10	the	the	DET
taxlaw-9795	766	11	taxpayer	taxpayer	NOUN
taxlaw-9795	766	12	would	would	AUX
taxlaw-9795	766	13	have	have	AUX
taxlaw-9795	766	14	obtained	obtain	VERB
taxlaw-9795	766	15	had	have	VERB
taxlaw-9795	766	16	the	the	DET
taxlaw-9795	766	17	taxpayer	taxpayer	NOUN
taxlaw-9795	766	18	considered	consider	VERB
taxlaw-9795	766	19	the	the	DET
taxlaw-9795	766	20	possibility	possibility	NOUN
taxlaw-9795	766	21	of	of	ADP
taxlaw-9795	766	22	a	a	DET
taxlaw-9795	766	23	protective	protective	ADJ
taxlaw-9795	766	24	tax	tax	NOUN
taxlaw-9795	766	25	election	election	NOUN
taxlaw-9795	766	26	at	at	ADP
taxlaw-9795	766	27	the	the	DET
taxlaw-9795	766	28	time	time	NOUN
taxlaw-9795	766	29	the	the	DET
taxlaw-9795	766	30	taxpayer	taxpayer	NOUN
taxlaw-9795	766	31	filed	file	VERB
taxlaw-9795	766	32	his	his	PRON
taxlaw-9795	766	33	or	or	CCONJ
taxlaw-9795	766	34	her	her	PRON
taxlaw-9795	766	35	return	return	NOUN
taxlaw-9795	766	36	for	for	ADP
taxlaw-9795	766	37	the	the	DET
taxlaw-9795	766	38	year	year	NOUN
taxlaw-9795	766	39	when	when	SCONJ
taxlaw-9795	766	40	the	the	DET
taxlaw-9795	766	41	property	property	NOUN
taxlaw-9795	766	42	was	be	AUX
taxlaw-9795	766	43	sold	sell	VERB
taxlaw-9795	766	44	.	.	PUNCT
taxlaw-9795	767	1	172	172	NUM
taxlaw-9795	767	2	for	for	ADP
taxlaw-9795	767	3	further	further	ADJ
taxlaw-9795	767	4	discussion	discussion	NOUN
taxlaw-9795	767	5	,	,	PUNCT
taxlaw-9795	767	6	see	see	VERB
taxlaw-9795	767	7	supra	supra	PROPN
taxlaw-9795	767	8	notes	note	VERB
taxlaw-9795	767	9	127	127	NUM
taxlaw-9795	767	10	-	-	SYM
taxlaw-9795	767	11	128	128	NUM
taxlaw-9795	767	12	and	and	CCONJ
taxlaw-9795	767	13	accompanying	accompany	VERB
taxlaw-9795	767	14	text	text	NOUN
taxlaw-9795	767	15	.	.	PUNCT
taxlaw-9795	768	1	173	173	NUM
taxlaw-9795	768	2	for	for	ADP
taxlaw-9795	768	3	further	further	ADJ
taxlaw-9795	768	4	discussion	discussion	NOUN
taxlaw-9795	768	5	of	of	ADP
taxlaw-9795	768	6	this	this	DET
taxlaw-9795	768	7	example	example	NOUN
taxlaw-9795	768	8	,	,	PUNCT
taxlaw-9795	768	9	see	see	VERB
taxlaw-9795	768	10	supra	supra	PROPN
taxlaw-9795	768	11	part	part	PROPN
taxlaw-9795	768	12	i.c.1	i.c.1	PROPN
taxlaw-9795	768	13	.	.	PUNCT
taxlaw-9795	768	14	116	116	NUM
taxlaw-9795	768	15	columbia	columbia	PROPN
taxlaw-9795	768	16	journal	journal	PROPN
taxlaw-9795	768	17	of	of	ADP
taxlaw-9795	768	18	tax	tax	NOUN
taxlaw-9795	768	19	law	law	NOUN
taxlaw-9795	769	1	[	[	X
taxlaw-9795	769	2	vol	vol	NOUN
taxlaw-9795	769	3	:	:	PUNCT
taxlaw-9795	769	4	13:2	13:2	NUM
taxlaw-9795	769	5	in	in	ADP
taxlaw-9795	769	6	some	some	DET
taxlaw-9795	769	7	contexts	contexts	NOUN
taxlaw-9795	769	8	,	,	PUNCT
taxlaw-9795	769	9	the	the	DET
taxlaw-9795	769	10	deemed	deem	VERB
taxlaw-9795	769	11	protective	protective	ADJ
taxlaw-9795	769	12	tax	tax	NOUN
taxlaw-9795	769	13	election	election	NOUN
taxlaw-9795	769	14	approach	approach	NOUN
taxlaw-9795	769	15	might	might	AUX
taxlaw-9795	769	16	not	not	PART
taxlaw-9795	769	17	be	be	AUX
taxlaw-9795	769	18	feasible	feasible	ADJ
taxlaw-9795	769	19	.	.	PUNCT
taxlaw-9795	770	1	some	some	DET
taxlaw-9795	770	2	elections	election	NOUN
taxlaw-9795	770	3	affect	affect	VERB
taxlaw-9795	770	4	multiple	multiple	ADJ
taxlaw-9795	770	5	taxpayers	taxpayer	NOUN
taxlaw-9795	770	6	,	,	PUNCT
taxlaw-9795	770	7	and	and	CCONJ
taxlaw-9795	770	8	,	,	PUNCT
taxlaw-9795	770	9	while	while	SCONJ
taxlaw-9795	770	10	the	the	DET
taxlaw-9795	770	11	outcome	outcome	NOUN
taxlaw-9795	770	12	with	with	ADP
taxlaw-9795	770	13	the	the	DET
taxlaw-9795	770	14	election	election	NOUN
taxlaw-9795	770	15	in	in	ADP
taxlaw-9795	770	16	place	place	NOUN
taxlaw-9795	770	17	might	might	AUX
taxlaw-9795	770	18	be	be	AUX
taxlaw-9795	770	19	more	more	ADV
taxlaw-9795	770	20	favorable	favorable	ADJ
taxlaw-9795	770	21	for	for	ADP
taxlaw-9795	770	22	one	one	NUM
taxlaw-9795	770	23	of	of	ADP
taxlaw-9795	770	24	the	the	DET
taxlaw-9795	770	25	taxpayers	taxpayer	NOUN
taxlaw-9795	770	26	,	,	PUNCT
taxlaw-9795	770	27	the	the	DET
taxlaw-9795	770	28	outcome	outcome	NOUN
taxlaw-9795	770	29	without	without	ADP
taxlaw-9795	770	30	the	the	DET
taxlaw-9795	770	31	election	election	NOUN
taxlaw-9795	770	32	in	in	ADP
taxlaw-9795	770	33	place	place	NOUN
taxlaw-9795	770	34	might	might	AUX
taxlaw-9795	770	35	be	be	AUX
taxlaw-9795	770	36	more	more	ADV
taxlaw-9795	770	37	favorable	favorable	ADJ
taxlaw-9795	770	38	for	for	ADP
taxlaw-9795	770	39	another	another	DET
taxlaw-9795	770	40	taxpayer	taxpayer	NOUN
taxlaw-9795	770	41	.	.	PUNCT
taxlaw-9795	771	1	in	in	ADP
taxlaw-9795	771	2	that	that	DET
taxlaw-9795	771	3	case	case	NOUN
taxlaw-9795	771	4	,	,	PUNCT
taxlaw-9795	771	5	there	there	PRON
taxlaw-9795	771	6	may	may	AUX
taxlaw-9795	771	7	be	be	AUX
taxlaw-9795	771	8	no	no	DET
taxlaw-9795	771	9	practical	practical	ADJ
taxlaw-9795	771	10	way	way	NOUN
taxlaw-9795	771	11	for	for	SCONJ
taxlaw-9795	771	12	the	the	DET
taxlaw-9795	771	13	irs	irs	PROPN
taxlaw-9795	771	14	to	to	PART
taxlaw-9795	771	15	impose	impose	VERB
taxlaw-9795	771	16	upon	upon	SCONJ
taxlaw-9795	771	17	the	the	DET
taxlaw-9795	771	18	taxpayers	taxpayer	NOUN
taxlaw-9795	771	19	what	what	PRON
taxlaw-9795	771	20	they	they	PRON
taxlaw-9795	771	21	likely	likely	ADV
taxlaw-9795	771	22	would	would	AUX
taxlaw-9795	771	23	have	have	AUX
taxlaw-9795	771	24	agreed	agree	VERB
taxlaw-9795	771	25	to	to	ADP
taxlaw-9795	771	26	if	if	SCONJ
taxlaw-9795	771	27	they	they	PRON
taxlaw-9795	771	28	had	have	AUX
taxlaw-9795	771	29	considered	consider	VERB
taxlaw-9795	771	30	the	the	DET
taxlaw-9795	771	31	possibility	possibility	NOUN
taxlaw-9795	771	32	of	of	ADP
taxlaw-9795	771	33	a	a	DET
taxlaw-9795	771	34	protective	protective	ADJ
taxlaw-9795	771	35	tax	tax	NOUN
taxlaw-9795	771	36	election	election	NOUN
taxlaw-9795	771	37	themselves.174	themselves.174	SCONJ
taxlaw-9795	771	38	the	the	DET
taxlaw-9795	771	39	deemed	deemed	ADJ
taxlaw-9795	771	40	protective	protective	ADJ
taxlaw-9795	771	41	tax	tax	NOUN
taxlaw-9795	771	42	election	election	NOUN
taxlaw-9795	771	43	approach	approach	NOUN
taxlaw-9795	771	44	is	be	AUX
taxlaw-9795	771	45	likely	likely	ADJ
taxlaw-9795	771	46	also	also	ADV
taxlaw-9795	771	47	not	not	PART
taxlaw-9795	771	48	feasible	feasible	ADJ
taxlaw-9795	771	49	for	for	ADP
taxlaw-9795	771	50	tax	tax	NOUN
taxlaw-9795	771	51	elections	election	NOUN
taxlaw-9795	771	52	that	that	PRON
taxlaw-9795	771	53	affect	affect	VERB
taxlaw-9795	771	54	tax	tax	NOUN
taxlaw-9795	771	55	consequences	consequence	NOUN
taxlaw-9795	771	56	over	over	ADP
taxlaw-9795	771	57	multiple	multiple	ADJ
taxlaw-9795	771	58	years.175	years.175	NOUN
taxlaw-9795	771	59	when	when	SCONJ
taxlaw-9795	771	60	assessing	assess	VERB
taxlaw-9795	771	61	tax	tax	NOUN
taxlaw-9795	771	62	consequences	consequence	NOUN
taxlaw-9795	771	63	for	for	ADP
taxlaw-9795	771	64	the	the	DET
taxlaw-9795	771	65	first	first	ADJ
taxlaw-9795	771	66	year	year	NOUN
taxlaw-9795	771	67	that	that	PRON
taxlaw-9795	771	68	is	be	AUX
taxlaw-9795	771	69	affected	affect	VERB
taxlaw-9795	771	70	by	by	ADP
taxlaw-9795	771	71	the	the	DET
taxlaw-9795	771	72	election	election	NOUN
taxlaw-9795	771	73	,	,	PUNCT
taxlaw-9795	771	74	it	it	PRON
taxlaw-9795	771	75	is	be	AUX
taxlaw-9795	771	76	not	not	PART
taxlaw-9795	771	77	practical	practical	ADJ
taxlaw-9795	771	78	for	for	SCONJ
taxlaw-9795	771	79	the	the	DET
taxlaw-9795	771	80	irs	irs	PROPN
taxlaw-9795	771	81	to	to	PART
taxlaw-9795	771	82	select	select	VERB
taxlaw-9795	771	83	,	,	PUNCT
taxlaw-9795	771	84	for	for	ADP
taxlaw-9795	771	85	the	the	DET
taxlaw-9795	771	86	taxpayer	taxpayer	NOUN
taxlaw-9795	771	87	,	,	PUNCT
taxlaw-9795	771	88	the	the	DET
taxlaw-9795	771	89	most	most	ADV
taxlaw-9795	771	90	favorable	favorable	ADJ
taxlaw-9795	771	91	choice	choice	NOUN
taxlaw-9795	771	92	because	because	SCONJ
taxlaw-9795	771	93	that	that	DET
taxlaw-9795	771	94	determination	determination	NOUN
taxlaw-9795	771	95	depends	depend	VERB
taxlaw-9795	771	96	upon	upon	SCONJ
taxlaw-9795	771	97	a	a	DET
taxlaw-9795	771	98	prediction	prediction	NOUN
taxlaw-9795	771	99	about	about	ADP
taxlaw-9795	771	100	events	event	NOUN
taxlaw-9795	771	101	in	in	ADP
taxlaw-9795	771	102	future	future	ADJ
taxlaw-9795	771	103	years.176	years.176	NOUN
taxlaw-9795	771	104	nevertheless	nevertheless	ADV
taxlaw-9795	771	105	,	,	PUNCT
taxlaw-9795	771	106	in	in	ADP
taxlaw-9795	771	107	some	some	DET
taxlaw-9795	771	108	contexts	contexts	NOUN
taxlaw-9795	771	109	,	,	PUNCT
taxlaw-9795	771	110	a	a	DET
taxlaw-9795	771	111	deemed	deem	VERB
taxlaw-9795	771	112	protective	protective	ADJ
taxlaw-9795	771	113	tax	tax	NOUN
taxlaw-9795	771	114	election	election	NOUN
taxlaw-9795	771	115	approach	approach	NOUN
taxlaw-9795	771	116	is	be	AUX
taxlaw-9795	771	117	feasible	feasible	ADJ
taxlaw-9795	771	118	because	because	SCONJ
taxlaw-9795	771	119	an	an	DET
taxlaw-9795	771	120	election	election	NOUN
taxlaw-9795	771	121	may	may	AUX
taxlaw-9795	771	122	affect	affect	VERB
taxlaw-9795	771	123	only	only	ADV
taxlaw-9795	771	124	one	one	NUM
taxlaw-9795	771	125	taxpayer	taxpayer	NOUN
taxlaw-9795	771	126	(	(	PUNCT
taxlaw-9795	771	127	or	or	CCONJ
taxlaw-9795	771	128	affect	affect	VERB
taxlaw-9795	771	129	multiple	multiple	ADJ
taxlaw-9795	771	130	taxpayers	taxpayer	NOUN
taxlaw-9795	771	131	whose	whose	DET
taxlaw-9795	771	132	interests	interest	NOUN
taxlaw-9795	771	133	are	be	AUX
taxlaw-9795	771	134	aligned	align	VERB
taxlaw-9795	771	135	)	)	PUNCT
taxlaw-9795	771	136	and	and	CCONJ
taxlaw-9795	771	137	affect	affect	VERB
taxlaw-9795	771	138	tax	tax	NOUN
taxlaw-9795	771	139	consequences	consequence	NOUN
taxlaw-9795	771	140	for	for	ADP
taxlaw-9795	771	141	only	only	ADV
taxlaw-9795	771	142	one	one	NUM
taxlaw-9795	771	143	year	year	NOUN
taxlaw-9795	771	144	.	.	PUNCT
taxlaw-9795	772	1	furthermore	furthermore	ADV
taxlaw-9795	772	2	,	,	PUNCT
taxlaw-9795	772	3	analogies	analogy	NOUN
taxlaw-9795	772	4	to	to	ADP
taxlaw-9795	772	5	the	the	DET
taxlaw-9795	772	6	deemed	deemed	ADJ
taxlaw-9795	772	7	protective	protective	ADJ
taxlaw-9795	772	8	tax	tax	NOUN
taxlaw-9795	772	9	election	election	NOUN
taxlaw-9795	772	10	approach	approach	NOUN
taxlaw-9795	772	11	already	already	ADV
taxlaw-9795	772	12	exist	exist	VERB
taxlaw-9795	772	13	in	in	ADP
taxlaw-9795	772	14	tax	tax	NOUN
taxlaw-9795	772	15	law	law	NOUN
taxlaw-9795	772	16	.	.	PUNCT
taxlaw-9795	773	1	as	as	ADP
taxlaw-9795	773	2	one	one	NUM
taxlaw-9795	773	3	example	example	NOUN
taxlaw-9795	773	4	,	,	PUNCT
taxlaw-9795	773	5	sometimes	sometimes	ADV
taxlaw-9795	773	6	when	when	SCONJ
taxlaw-9795	773	7	the	the	DET
taxlaw-9795	773	8	results	result	NOUN
taxlaw-9795	773	9	of	of	ADP
taxlaw-9795	773	10	events	event	NOUN
taxlaw-9795	773	11	not	not	PART
taxlaw-9795	773	12	panning	pan	VERB
taxlaw-9795	773	13	out	out	ADP
taxlaw-9795	773	14	the	the	DET
taxlaw-9795	773	15	way	way	NOUN
taxlaw-9795	773	16	a	a	DET
taxlaw-9795	773	17	taxpayer	taxpayer	NOUN
taxlaw-9795	773	18	anticipated	anticipate	VERB
taxlaw-9795	773	19	would	would	AUX
taxlaw-9795	773	20	otherwise	otherwise	ADV
taxlaw-9795	773	21	be	be	AUX
taxlaw-9795	773	22	particularly	particularly	ADV
taxlaw-9795	773	23	harsh	harsh	ADJ
taxlaw-9795	773	24	,	,	PUNCT
taxlaw-9795	773	25	various	various	ADJ
taxlaw-9795	773	26	relief	relief	NOUN
taxlaw-9795	773	27	provisions	provision	NOUN
taxlaw-9795	773	28	soften	soften	VERB
taxlaw-9795	773	29	the	the	DET
taxlaw-9795	773	30	taxpayer	taxpayer	NOUN
taxlaw-9795	773	31	’s	’s	PART
taxlaw-9795	773	32	landing	landing	NOUN
taxlaw-9795	773	33	.	.	PUNCT
taxlaw-9795	774	1	for	for	ADP
taxlaw-9795	774	2	instance	instance	NOUN
taxlaw-9795	774	3	,	,	PUNCT
taxlaw-9795	774	4	because	because	SCONJ
taxlaw-9795	774	5	the	the	DET
taxlaw-9795	774	6	failure	failure	NOUN
taxlaw-9795	774	7	to	to	PART
taxlaw-9795	774	8	meet	meet	VERB
taxlaw-9795	774	9	certain	certain	ADJ
taxlaw-9795	774	10	requirements	requirement	NOUN
taxlaw-9795	774	11	to	to	PART
taxlaw-9795	774	12	qualify	qualify	VERB
taxlaw-9795	774	13	as	as	ADP
taxlaw-9795	774	14	a	a	DET
taxlaw-9795	774	15	real	real	ADJ
taxlaw-9795	774	16	estate	estate	NOUN
taxlaw-9795	774	17	investment	investment	NOUN
taxlaw-9795	774	18	trust	trust	NOUN
taxlaw-9795	774	19	(	(	PUNCT
taxlaw-9795	774	20	a	a	DET
taxlaw-9795	774	21	“	"	PUNCT
taxlaw-9795	774	22	reit	reit	NOUN
taxlaw-9795	774	23	”	"	PUNCT
taxlaw-9795	774	24	)	)	PUNCT
taxlaw-9795	774	25	can	can	AUX
taxlaw-9795	774	26	have	have	VERB
taxlaw-9795	774	27	very	very	ADV
taxlaw-9795	774	28	harsh	harsh	ADJ
taxlaw-9795	774	29	consequences	consequence	NOUN
taxlaw-9795	774	30	,	,	PUNCT
taxlaw-9795	774	31	in	in	ADP
taxlaw-9795	774	32	some	some	DET
taxlaw-9795	774	33	cases	case	NOUN
taxlaw-9795	774	34	,	,	PUNCT
taxlaw-9795	774	35	taxpayers	taxpayer	NOUN
taxlaw-9795	774	36	can	can	AUX
taxlaw-9795	774	37	benefit	benefit	VERB
taxlaw-9795	774	38	from	from	ADP
taxlaw-9795	774	39	various	various	ADJ
taxlaw-9795	774	40	relief	relief	NOUN
taxlaw-9795	774	41	provisions	provision	NOUN
taxlaw-9795	774	42	that	that	PRON
taxlaw-9795	774	43	make	make	VERB
taxlaw-9795	774	44	the	the	DET
taxlaw-9795	774	45	consequences	consequence	NOUN
taxlaw-9795	774	46	less	less	ADV
taxlaw-9795	774	47	dire.177	dire.177	PROPN
taxlaw-9795	774	48	as	as	ADP
taxlaw-9795	774	49	a	a	DET
taxlaw-9795	774	50	second	second	ADJ
taxlaw-9795	774	51	example	example	NOUN
taxlaw-9795	774	52	,	,	PUNCT
taxlaw-9795	774	53	sometimes	sometimes	ADV
taxlaw-9795	774	54	,	,	PUNCT
taxlaw-9795	774	55	simply	simply	ADV
taxlaw-9795	774	56	because	because	SCONJ
taxlaw-9795	774	57	of	of	ADP
taxlaw-9795	774	58	various	various	ADJ
taxlaw-9795	774	59	features	feature	NOUN
taxlaw-9795	774	60	of	of	ADP
taxlaw-9795	774	61	a	a	DET
taxlaw-9795	774	62	taxpayer	taxpayer	NOUN
taxlaw-9795	774	63	’s	’s	PART
taxlaw-9795	774	64	tax	tax	NOUN
taxlaw-9795	774	65	profile	profile	NOUN
taxlaw-9795	774	66	,	,	PUNCT
taxlaw-9795	774	67	there	there	PRON
taxlaw-9795	774	68	happens	happen	VERB
taxlaw-9795	774	69	to	to	PART
taxlaw-9795	774	70	be	be	AUX
taxlaw-9795	774	71	a	a	DET
taxlaw-9795	774	72	small	small	ADJ
taxlaw-9795	774	73	difference	difference	NOUN
taxlaw-9795	774	74	between	between	ADP
taxlaw-9795	774	75	the	the	DET
taxlaw-9795	774	76	tax	tax	NOUN
taxlaw-9795	774	77	outcome	outcome	NOUN
taxlaw-9795	774	78	that	that	SCONJ
taxlaw-9795	774	79	a	a	DET
taxlaw-9795	774	80	taxpayer	taxpayer	NOUN
taxlaw-9795	774	81	claims	claim	NOUN
taxlaw-9795	774	82	and	and	CCONJ
taxlaw-9795	774	83	the	the	DET
taxlaw-9795	774	84	tax	tax	NOUN
taxlaw-9795	774	85	outcome	outcome	NOUN
taxlaw-9795	774	86	that	that	PRON
taxlaw-9795	774	87	would	would	AUX
taxlaw-9795	774	88	befall	befall	VERB
taxlaw-9795	774	89	the	the	DET
taxlaw-9795	774	90	taxpayer	taxpayer	NOUN
taxlaw-9795	774	91	if	if	SCONJ
taxlaw-9795	774	92	the	the	DET
taxlaw-9795	774	93	irs	irs	PROPN
taxlaw-9795	774	94	challenges	challenge	VERB
taxlaw-9795	774	95	that	that	PRON
taxlaw-9795	774	96	outcome	outcome	VERB
taxlaw-9795	774	97	.	.	PUNCT
taxlaw-9795	775	1	for	for	ADP
taxlaw-9795	775	2	instance	instance	NOUN
taxlaw-9795	775	3	,	,	PUNCT
taxlaw-9795	775	4	for	for	ADP
taxlaw-9795	775	5	some	some	DET
taxlaw-9795	775	6	taxpayers	taxpayer	NOUN
taxlaw-9795	775	7	,	,	PUNCT
taxlaw-9795	775	8	the	the	DET
taxlaw-9795	775	9	effective	effective	ADJ
taxlaw-9795	775	10	tax	tax	NOUN
taxlaw-9795	775	11	rate	rate	NOUN
taxlaw-9795	775	12	that	that	PRON
taxlaw-9795	775	13	applies	apply	VERB
taxlaw-9795	775	14	to	to	ADP
taxlaw-9795	775	15	ordinary	ordinary	ADJ
taxlaw-9795	775	16	income	income	NOUN
taxlaw-9795	775	17	may	may	AUX
taxlaw-9795	775	18	be	be	AUX
taxlaw-9795	775	19	close	close	ADJ
taxlaw-9795	775	20	to	to	ADP
taxlaw-9795	775	21	the	the	DET
taxlaw-9795	775	22	effective	effective	ADJ
taxlaw-9795	775	23	tax	tax	NOUN
taxlaw-9795	775	24	rate	rate	NOUN
taxlaw-9795	775	25	that	that	PRON
taxlaw-9795	775	26	applies	apply	VERB
taxlaw-9795	775	27	to	to	ADP
taxlaw-9795	775	28	capital	capital	NOUN
taxlaw-9795	775	29	gain	gain	NOUN
taxlaw-9795	775	30	so	so	SCONJ
taxlaw-9795	775	31	that	that	SCONJ
taxlaw-9795	775	32	a	a	DET
taxlaw-9795	775	33	challenge	challenge	NOUN
taxlaw-9795	775	34	of	of	ADP
taxlaw-9795	775	35	the	the	DET
taxlaw-9795	775	36	taxpayer	taxpayer	NOUN
taxlaw-9795	775	37	’s	’s	PART
taxlaw-9795	775	38	claim	claim	NOUN
taxlaw-9795	775	39	that	that	SCONJ
taxlaw-9795	775	40	an	an	DET
taxlaw-9795	775	41	asset	asset	NOUN
taxlaw-9795	775	42	is	be	AUX
taxlaw-9795	775	43	a	a	DET
taxlaw-9795	775	44	capital	capital	NOUN
taxlaw-9795	775	45	asset	asset	NOUN
taxlaw-9795	775	46	may	may	AUX
taxlaw-9795	775	47	impose	impose	VERB
taxlaw-9795	775	48	little	little	ADJ
taxlaw-9795	775	49	additional	additional	ADJ
taxlaw-9795	775	50	tax	tax	NOUN
taxlaw-9795	775	51	liability	liability	NOUN
taxlaw-9795	775	52	.	.	PUNCT
taxlaw-9795	776	1	174	174	NUM
taxlaw-9795	776	2	while	while	SCONJ
taxlaw-9795	776	3	it	it	PRON
taxlaw-9795	776	4	may	may	AUX
taxlaw-9795	776	5	be	be	AUX
taxlaw-9795	776	6	feasible	feasible	ADJ
taxlaw-9795	776	7	to	to	PART
taxlaw-9795	776	8	determine	determine	VERB
taxlaw-9795	776	9	that	that	SCONJ
taxlaw-9795	776	10	the	the	DET
taxlaw-9795	776	11	parties	party	NOUN
taxlaw-9795	776	12	would	would	AUX
taxlaw-9795	776	13	have	have	AUX
taxlaw-9795	776	14	wanted	want	VERB
taxlaw-9795	776	15	the	the	DET
taxlaw-9795	776	16	outcome	outcome	NOUN
taxlaw-9795	776	17	that	that	PRON
taxlaw-9795	776	18	reduces	reduce	VERB
taxlaw-9795	776	19	their	their	PRON
taxlaw-9795	776	20	aggregate	aggregate	ADJ
taxlaw-9795	776	21	tax	tax	NOUN
taxlaw-9795	776	22	liability	liability	NOUN
taxlaw-9795	776	23	,	,	PUNCT
taxlaw-9795	776	24	it	it	PRON
taxlaw-9795	776	25	will	will	AUX
taxlaw-9795	776	26	not	not	PART
taxlaw-9795	776	27	be	be	AUX
taxlaw-9795	776	28	feasible	feasible	ADJ
taxlaw-9795	776	29	for	for	ADP
taxlaw-9795	776	30	the	the	DET
taxlaw-9795	776	31	irs	irs	PROPN
taxlaw-9795	776	32	to	to	PART
taxlaw-9795	776	33	determine	determine	VERB
taxlaw-9795	776	34	how	how	SCONJ
taxlaw-9795	776	35	the	the	DET
taxlaw-9795	776	36	parties	party	NOUN
taxlaw-9795	776	37	would	would	AUX
taxlaw-9795	776	38	have	have	AUX
taxlaw-9795	776	39	split	split	VERB
taxlaw-9795	776	40	the	the	DET
taxlaw-9795	776	41	resulting	result	VERB
taxlaw-9795	776	42	tax	tax	NOUN
taxlaw-9795	776	43	savings	saving	NOUN
taxlaw-9795	776	44	and	and	CCONJ
taxlaw-9795	776	45	to	to	PART
taxlaw-9795	776	46	get	get	VERB
taxlaw-9795	776	47	them	they	PRON
taxlaw-9795	776	48	to	to	ADP
taxlaw-9795	776	49	that	that	DET
taxlaw-9795	776	50	result	result	NOUN
taxlaw-9795	776	51	if	if	SCONJ
taxlaw-9795	776	52	they	they	PRON
taxlaw-9795	776	53	do	do	AUX
taxlaw-9795	776	54	not	not	PART
taxlaw-9795	776	55	make	make	VERB
taxlaw-9795	776	56	the	the	DET
taxlaw-9795	776	57	election	election	NOUN
taxlaw-9795	776	58	themselves	themselves	PRON
taxlaw-9795	776	59	.	.	PUNCT
taxlaw-9795	777	1	having	have	VERB
taxlaw-9795	777	2	the	the	DET
taxlaw-9795	777	3	taxpayers	taxpayer	NOUN
taxlaw-9795	777	4	jointly	jointly	ADV
taxlaw-9795	777	5	agree	agree	VERB
taxlaw-9795	777	6	to	to	ADP
taxlaw-9795	777	7	a	a	DET
taxlaw-9795	777	8	given	give	VERB
taxlaw-9795	777	9	tax	tax	NOUN
taxlaw-9795	777	10	outcome	outcome	NOUN
taxlaw-9795	777	11	also	also	ADV
taxlaw-9795	777	12	has	have	VERB
taxlaw-9795	777	13	the	the	DET
taxlaw-9795	777	14	virtue	virtue	NOUN
taxlaw-9795	777	15	of	of	ADP
taxlaw-9795	777	16	ensuring	ensure	VERB
taxlaw-9795	777	17	that	that	SCONJ
taxlaw-9795	777	18	the	the	DET
taxlaw-9795	777	19	taxpayers	taxpayer	NOUN
taxlaw-9795	777	20	take	take	VERB
taxlaw-9795	777	21	consistent	consistent	ADJ
taxlaw-9795	777	22	positions	position	NOUN
taxlaw-9795	777	23	.	.	PUNCT
taxlaw-9795	778	1	see	see	VERB
taxlaw-9795	778	2	,	,	PUNCT
taxlaw-9795	778	3	e.g.	e.g.	ADV
taxlaw-9795	778	4	,	,	PUNCT
taxlaw-9795	778	5	field	field	NOUN
taxlaw-9795	778	6	,	,	PUNCT
taxlaw-9795	778	7	private	private	ADJ
taxlaw-9795	778	8	bargaining	bargaining	NOUN
taxlaw-9795	778	9	,	,	PUNCT
taxlaw-9795	778	10	supra	supra	PROPN
taxlaw-9795	778	11	note	note	NOUN
taxlaw-9795	778	12	10	10	NUM
taxlaw-9795	778	13	,	,	PUNCT
taxlaw-9795	778	14	at	at	ADP
taxlaw-9795	778	15	44	44	NUM
taxlaw-9795	778	16	(	(	PUNCT
taxlaw-9795	778	17	“	"	PUNCT
taxlaw-9795	778	18	joint	joint	ADJ
taxlaw-9795	778	19	elections	election	NOUN
taxlaw-9795	778	20	also	also	ADV
taxlaw-9795	778	21	force	force	VERB
taxlaw-9795	778	22	all	all	PRON
taxlaw-9795	778	23	of	of	ADP
taxlaw-9795	778	24	the	the	DET
taxlaw-9795	778	25	relevant	relevant	ADJ
taxlaw-9795	778	26	taxpayers	taxpayer	NOUN
taxlaw-9795	778	27	to	to	PART
taxlaw-9795	778	28	make	make	VERB
taxlaw-9795	778	29	affirmative	affirmative	ADJ
taxlaw-9795	778	30	commitments	commitment	NOUN
taxlaw-9795	778	31	to	to	PART
taxlaw-9795	778	32	consistent	consistent	VERB
taxlaw-9795	778	33	tax	tax	NOUN
taxlaw-9795	778	34	treatment	treatment	NOUN
taxlaw-9795	778	35	,	,	PUNCT
taxlaw-9795	778	36	thereby	thereby	ADV
taxlaw-9795	778	37	increasing	increase	VERB
taxlaw-9795	778	38	compliance	compliance	NOUN
taxlaw-9795	778	39	and	and	CCONJ
taxlaw-9795	778	40	minimizing	minimize	VERB
taxlaw-9795	778	41	whipsaw	whipsaw	NOUN
taxlaw-9795	778	42	…	…	PUNCT
taxlaw-9795	778	43	”	"	PUNCT
taxlaw-9795	778	44	)	)	PUNCT
taxlaw-9795	778	45	.	.	PUNCT
taxlaw-9795	779	1	175	175	NUM
taxlaw-9795	779	2	one	one	NUM
taxlaw-9795	779	3	example	example	NOUN
taxlaw-9795	779	4	that	that	PRON
taxlaw-9795	779	5	arises	arise	VERB
taxlaw-9795	779	6	in	in	ADP
taxlaw-9795	779	7	the	the	DET
taxlaw-9795	779	8	context	context	NOUN
taxlaw-9795	779	9	of	of	ADP
taxlaw-9795	779	10	protective	protective	ADJ
taxlaw-9795	779	11	tax	tax	NOUN
taxlaw-9795	779	12	elections	election	NOUN
taxlaw-9795	779	13	is	be	AUX
taxlaw-9795	779	14	section	section	NOUN
taxlaw-9795	779	15	362(e)(2)(c	362(e)(2)(c	NUM
taxlaw-9795	779	16	)	)	PUNCT
taxlaw-9795	779	17	.	.	PUNCT
taxlaw-9795	780	1	whether	whether	SCONJ
taxlaw-9795	780	2	or	or	CCONJ
taxlaw-9795	780	3	not	not	PART
taxlaw-9795	780	4	this	this	DET
taxlaw-9795	780	5	election	election	NOUN
taxlaw-9795	780	6	is	be	AUX
taxlaw-9795	780	7	made	make	VERB
taxlaw-9795	780	8	affects	affect	VERB
taxlaw-9795	780	9	a	a	DET
taxlaw-9795	780	10	shareholder	shareholder	NOUN
taxlaw-9795	780	11	’s	’s	PART
taxlaw-9795	780	12	basis	basis	NOUN
taxlaw-9795	780	13	in	in	ADP
taxlaw-9795	780	14	stock	stock	NOUN
taxlaw-9795	780	15	of	of	ADP
taxlaw-9795	780	16	a	a	DET
taxlaw-9795	780	17	corporation	corporation	NOUN
taxlaw-9795	780	18	and	and	CCONJ
taxlaw-9795	780	19	a	a	DET
taxlaw-9795	780	20	corporation	corporation	NOUN
taxlaw-9795	780	21	’s	’s	PART
taxlaw-9795	780	22	basis	basis	NOUN
taxlaw-9795	780	23	in	in	ADP
taxlaw-9795	780	24	some	some	PRON
taxlaw-9795	780	25	of	of	ADP
taxlaw-9795	780	26	its	its	PRON
taxlaw-9795	780	27	assets	asset	NOUN
taxlaw-9795	780	28	.	.	PUNCT
taxlaw-9795	781	1	thus	thus	ADV
taxlaw-9795	781	2	,	,	PUNCT
taxlaw-9795	781	3	it	it	PRON
taxlaw-9795	781	4	affects	affect	VERB
taxlaw-9795	781	5	the	the	DET
taxlaw-9795	781	6	tax	tax	NOUN
taxlaw-9795	781	7	treatment	treatment	NOUN
taxlaw-9795	781	8	of	of	ADP
taxlaw-9795	781	9	the	the	DET
taxlaw-9795	781	10	shareholder	shareholder	NOUN
taxlaw-9795	781	11	’s	’s	PART
taxlaw-9795	781	12	sale	sale	NOUN
taxlaw-9795	781	13	of	of	ADP
taxlaw-9795	781	14	stock	stock	NOUN
taxlaw-9795	781	15	,	,	PUNCT
taxlaw-9795	781	16	the	the	DET
taxlaw-9795	781	17	tax	tax	NOUN
taxlaw-9795	781	18	treatment	treatment	NOUN
taxlaw-9795	781	19	of	of	ADP
taxlaw-9795	781	20	the	the	DET
taxlaw-9795	781	21	corporation	corporation	NOUN
taxlaw-9795	781	22	’s	’s	PART
taxlaw-9795	781	23	sale	sale	NOUN
taxlaw-9795	781	24	of	of	ADP
taxlaw-9795	781	25	certain	certain	ADJ
taxlaw-9795	781	26	assets	asset	NOUN
taxlaw-9795	781	27	,	,	PUNCT
taxlaw-9795	781	28	and	and	CCONJ
taxlaw-9795	781	29	,	,	PUNCT
taxlaw-9795	781	30	if	if	SCONJ
taxlaw-9795	781	31	the	the	DET
taxlaw-9795	781	32	assets	asset	NOUN
taxlaw-9795	781	33	are	be	AUX
taxlaw-9795	781	34	subject	subject	ADJ
taxlaw-9795	781	35	to	to	ADP
taxlaw-9795	781	36	depreciation	depreciation	NOUN
taxlaw-9795	781	37	,	,	PUNCT
taxlaw-9795	781	38	the	the	DET
taxlaw-9795	781	39	tax	tax	NOUN
taxlaw-9795	781	40	treatment	treatment	NOUN
taxlaw-9795	781	41	of	of	ADP
taxlaw-9795	781	42	the	the	DET
taxlaw-9795	781	43	corporation	corporation	NOUN
taxlaw-9795	781	44	for	for	ADP
taxlaw-9795	781	45	each	each	DET
taxlaw-9795	781	46	year	year	NOUN
taxlaw-9795	781	47	that	that	SCONJ
taxlaw-9795	781	48	it	it	PRON
taxlaw-9795	781	49	holds	hold	VERB
taxlaw-9795	781	50	the	the	DET
taxlaw-9795	781	51	assets	asset	NOUN
taxlaw-9795	781	52	.	.	PUNCT
taxlaw-9795	782	1	176	176	NUM
taxlaw-9795	782	2	for	for	ADP
taxlaw-9795	782	3	similar	similar	ADJ
taxlaw-9795	782	4	reasons	reason	NOUN
taxlaw-9795	782	5	,	,	PUNCT
taxlaw-9795	782	6	it	it	PRON
taxlaw-9795	782	7	can	can	AUX
taxlaw-9795	782	8	be	be	AUX
taxlaw-9795	782	9	difficult	difficult	ADJ
taxlaw-9795	782	10	for	for	SCONJ
taxlaw-9795	782	11	lawmakers	lawmaker	NOUN
taxlaw-9795	782	12	to	to	PART
taxlaw-9795	782	13	select	select	VERB
taxlaw-9795	782	14	a	a	DET
taxlaw-9795	782	15	default	default	NOUN
taxlaw-9795	782	16	rule	rule	NOUN
taxlaw-9795	782	17	to	to	PART
taxlaw-9795	782	18	accompany	accompany	VERB
taxlaw-9795	782	19	such	such	DET
taxlaw-9795	782	20	an	an	DET
taxlaw-9795	782	21	election	election	NOUN
taxlaw-9795	782	22	that	that	PRON
taxlaw-9795	782	23	would	would	AUX
taxlaw-9795	782	24	tend	tend	VERB
taxlaw-9795	782	25	to	to	PART
taxlaw-9795	782	26	reliably	reliably	ADV
taxlaw-9795	782	27	match	match	VERB
taxlaw-9795	782	28	(	(	PUNCT
taxlaw-9795	782	29	or	or	CCONJ
taxlaw-9795	782	30	not	not	PART
taxlaw-9795	782	31	match	match	VERB
taxlaw-9795	782	32	)	)	PUNCT
taxlaw-9795	782	33	what	what	PRON
taxlaw-9795	782	34	taxpayers	taxpayer	NOUN
taxlaw-9795	782	35	would	would	AUX
taxlaw-9795	782	36	prefer	prefer	VERB
taxlaw-9795	782	37	.	.	PUNCT
taxlaw-9795	783	1	see	see	VERB
taxlaw-9795	783	2	field	field	NOUN
taxlaw-9795	783	3	,	,	PUNCT
taxlaw-9795	783	4	private	private	ADJ
taxlaw-9795	783	5	bargaining	bargaining	NOUN
taxlaw-9795	783	6	,	,	PUNCT
taxlaw-9795	783	7	supra	supra	PROPN
taxlaw-9795	783	8	note	note	NOUN
taxlaw-9795	783	9	10	10	NUM
taxlaw-9795	783	10	,	,	PUNCT
taxlaw-9795	783	11	at	at	ADP
taxlaw-9795	783	12	55	55	NUM
taxlaw-9795	783	13	.	.	PUNCT
taxlaw-9795	784	1	177	177	NUM
taxlaw-9795	784	2	see	see	VERB
taxlaw-9795	784	3	,	,	PUNCT
taxlaw-9795	784	4	e.g.	e.g.	ADV
taxlaw-9795	784	5	,	,	PUNCT
taxlaw-9795	784	6	i.r.c	i.r.c	NOUN
taxlaw-9795	784	7	.	.	PUNCT
taxlaw-9795	785	1	§	§	PROPN
taxlaw-9795	785	2	§	§	PROPN
taxlaw-9795	785	3	856(c)(4	856(c)(4	NUM
taxlaw-9795	785	4	)	)	PUNCT
taxlaw-9795	785	5	and	and	CCONJ
taxlaw-9795	785	6	(	(	PUNCT
taxlaw-9795	785	7	c)(7	c)(7	NUM
taxlaw-9795	785	8	)	)	PUNCT
taxlaw-9795	785	9	.	.	PUNCT
taxlaw-9795	786	1	for	for	ADP
taxlaw-9795	786	2	additional	additional	ADJ
taxlaw-9795	786	3	discussion	discussion	NOUN
taxlaw-9795	786	4	of	of	ADP
taxlaw-9795	786	5	such	such	ADJ
taxlaw-9795	786	6	relief	relief	NOUN
taxlaw-9795	786	7	provisions	provision	NOUN
taxlaw-9795	786	8	,	,	PUNCT
taxlaw-9795	786	9	see	see	VERB
taxlaw-9795	786	10	andrew	andrew	PROPN
taxlaw-9795	786	11	blair	blair	PROPN
taxlaw-9795	786	12	-	-	PUNCT
taxlaw-9795	786	13	stanek	stanek	PROPN
taxlaw-9795	786	14	,	,	PUNCT
taxlaw-9795	786	15	tax	tax	NOUN
taxlaw-9795	786	16	in	in	ADP
taxlaw-9795	786	17	the	the	DET
taxlaw-9795	786	18	cathedral	cathedral	NOUN
taxlaw-9795	786	19	:	:	PUNCT
taxlaw-9795	786	20	property	property	NOUN
taxlaw-9795	786	21	rules	rule	NOUN
taxlaw-9795	786	22	,	,	PUNCT
taxlaw-9795	786	23	liability	liability	NOUN
taxlaw-9795	786	24	rules	rule	NOUN
taxlaw-9795	786	25	,	,	PUNCT
taxlaw-9795	786	26	and	and	CCONJ
taxlaw-9795	786	27	tax	tax	NOUN
taxlaw-9795	786	28	,	,	PUNCT
taxlaw-9795	786	29	99	99	NUM
taxlaw-9795	786	30	va	va	NOUN
taxlaw-9795	786	31	.	.	PUNCT
taxlaw-9795	787	1	l.	l.	PROPN
taxlaw-9795	787	2	rev	rev	PROPN
taxlaw-9795	787	3	.	.	PROPN
taxlaw-9795	787	4	1169	1169	NUM
taxlaw-9795	787	5	(	(	PUNCT
taxlaw-9795	787	6	2013	2013	NUM
taxlaw-9795	787	7	)	)	PUNCT
taxlaw-9795	787	8	;	;	PUNCT
taxlaw-9795	787	9	leigh	leigh	PROPN
taxlaw-9795	787	10	osofsky	osofsky	PROPN
taxlaw-9795	787	11	&	&	CCONJ
taxlaw-9795	787	12	kathleen	kathleen	PROPN
taxlaw-9795	787	13	delaney	delaney	PROPN
taxlaw-9795	787	14	thomas	thomas	PROPN
taxlaw-9795	787	15	,	,	PUNCT
taxlaw-9795	787	16	the	the	DET
taxlaw-9795	787	17	surprising	surprising	ADJ
taxlaw-9795	787	18	significance	significance	NOUN
taxlaw-9795	787	19	of	of	ADP
taxlaw-9795	787	20	de	de	X
taxlaw-9795	787	21	minimis	minimis	NOUN
taxlaw-9795	787	22	tax	tax	NOUN
taxlaw-9795	787	23	rules	rule	NOUN
taxlaw-9795	787	24	,	,	PUNCT
taxlaw-9795	787	25	78	78	NUM
taxlaw-9795	787	26	wash	wash	NOUN
taxlaw-9795	787	27	.	.	PUNCT
taxlaw-9795	787	28	&	&	CCONJ
taxlaw-9795	787	29	lee	lee	PROPN
taxlaw-9795	787	30	l.	l.	PROPN
taxlaw-9795	787	31	rev	rev	PROPN
taxlaw-9795	787	32	.	.	PROPN
taxlaw-9795	787	33	773	773	NUM
taxlaw-9795	787	34	,	,	PUNCT
taxlaw-9795	787	35	797	797	NUM
taxlaw-9795	787	36	-	-	SYM
taxlaw-9795	787	37	98	98	NUM
taxlaw-9795	787	38	(	(	PUNCT
taxlaw-9795	787	39	2021	2021	NUM
taxlaw-9795	787	40	)	)	PUNCT
taxlaw-9795	787	41	.	.	PUNCT
taxlaw-9795	788	1	2022	2022	NUM
taxlaw-9795	788	2	]	]	PUNCT
taxlaw-9795	788	3	protective	protective	ADJ
taxlaw-9795	788	4	tax	tax	NOUN
taxlaw-9795	788	5	elections	election	NOUN
taxlaw-9795	788	6	117	117	NUM
taxlaw-9795	788	7	as	as	ADP
taxlaw-9795	788	8	a	a	DET
taxlaw-9795	788	9	third	third	ADJ
taxlaw-9795	788	10	example	example	NOUN
taxlaw-9795	788	11	,	,	PUNCT
taxlaw-9795	788	12	for	for	ADP
taxlaw-9795	788	13	some	some	DET
taxlaw-9795	788	14	taxpayers	taxpayer	NOUN
taxlaw-9795	788	15	in	in	ADP
taxlaw-9795	788	16	the	the	DET
taxlaw-9795	788	17	case	case	NOUN
taxlaw-9795	788	18	of	of	ADP
taxlaw-9795	788	19	some	some	DET
taxlaw-9795	788	20	elections	election	NOUN
taxlaw-9795	788	21	,	,	PUNCT
taxlaw-9795	788	22	the	the	DET
taxlaw-9795	788	23	treatment	treatment	NOUN
taxlaw-9795	788	24	that	that	PRON
taxlaw-9795	788	25	follows	follow	VERB
taxlaw-9795	788	26	from	from	ADP
taxlaw-9795	788	27	having	having	AUX
taxlaw-9795	788	28	not	not	PART
taxlaw-9795	788	29	made	make	VERB
taxlaw-9795	788	30	the	the	DET
taxlaw-9795	788	31	election	election	NOUN
taxlaw-9795	788	32	is	be	AUX
taxlaw-9795	788	33	more	more	ADV
taxlaw-9795	788	34	favorable	favorable	ADJ
taxlaw-9795	788	35	than	than	ADP
taxlaw-9795	788	36	the	the	DET
taxlaw-9795	788	37	treatment	treatment	NOUN
taxlaw-9795	788	38	associated	associate	VERB
taxlaw-9795	788	39	with	with	ADP
taxlaw-9795	788	40	having	having	AUX
taxlaw-9795	788	41	made	make	VERB
taxlaw-9795	788	42	the	the	DET
taxlaw-9795	788	43	election	election	NOUN
taxlaw-9795	788	44	.	.	PUNCT
taxlaw-9795	789	1	as	as	ADP
taxlaw-9795	789	2	an	an	DET
taxlaw-9795	789	3	example	example	NOUN
taxlaw-9795	789	4	,	,	PUNCT
taxlaw-9795	789	5	consider	consider	VERB
taxlaw-9795	789	6	the	the	DET
taxlaw-9795	789	7	section	section	NOUN
taxlaw-9795	789	8	1237	1237	NUM
taxlaw-9795	789	9	election	election	NOUN
taxlaw-9795	789	10	.	.	PUNCT
taxlaw-9795	790	1	imagine	imagine	VERB
taxlaw-9795	790	2	the	the	DET
taxlaw-9795	790	3	facts	fact	NOUN
taxlaw-9795	790	4	are	be	AUX
taxlaw-9795	790	5	identical	identical	ADJ
taxlaw-9795	790	6	to	to	ADP
taxlaw-9795	790	7	those	those	PRON
taxlaw-9795	790	8	of	of	ADP
taxlaw-9795	790	9	anne	anne	PROPN
taxlaw-9795	790	10	whose	whose	DET
taxlaw-9795	790	11	tax	tax	NOUN
taxlaw-9795	790	12	outcomes	outcome	NOUN
taxlaw-9795	790	13	are	be	AUX
taxlaw-9795	790	14	shown	show	VERB
taxlaw-9795	790	15	in	in	ADP
taxlaw-9795	790	16	table	table	NOUN
taxlaw-9795	790	17	2	2	NUM
taxlaw-9795	790	18	above	above	ADV
taxlaw-9795	790	19	except	except	SCONJ
taxlaw-9795	790	20	that	that	SCONJ
taxlaw-9795	790	21	the	the	DET
taxlaw-9795	790	22	cost	cost	NOUN
taxlaw-9795	790	23	of	of	ADP
taxlaw-9795	790	24	installing	instal	VERB
taxlaw-9795	790	25	the	the	DET
taxlaw-9795	790	26	roads	road	NOUN
taxlaw-9795	790	27	was	be	AUX
taxlaw-9795	790	28	$	$	SYM
taxlaw-9795	790	29	50,000	50,000	NUM
taxlaw-9795	790	30	rather	rather	ADV
taxlaw-9795	790	31	than	than	ADP
taxlaw-9795	790	32	$	$	SYM
taxlaw-9795	790	33	20,000	20,000	NUM
taxlaw-9795	790	34	.	.	PUNCT
taxlaw-9795	791	1	in	in	ADP
taxlaw-9795	791	2	that	that	DET
taxlaw-9795	791	3	case	case	NOUN
taxlaw-9795	791	4	,	,	PUNCT
taxlaw-9795	791	5	if	if	SCONJ
taxlaw-9795	791	6	she	she	PRON
taxlaw-9795	791	7	successfully	successfully	ADV
taxlaw-9795	791	8	reports	report	VERB
taxlaw-9795	791	9	the	the	DET
taxlaw-9795	791	10	results	result	NOUN
taxlaw-9795	791	11	of	of	ADP
taxlaw-9795	791	12	the	the	DET
taxlaw-9795	791	13	transaction	transaction	NOUN
taxlaw-9795	791	14	as	as	SCONJ
taxlaw-9795	791	15	if	if	SCONJ
taxlaw-9795	791	16	the	the	DET
taxlaw-9795	791	17	land	land	NOUN
taxlaw-9795	791	18	were	be	AUX
taxlaw-9795	791	19	investment	investment	NOUN
taxlaw-9795	791	20	property	property	NOUN
taxlaw-9795	791	21	under	under	ADP
taxlaw-9795	791	22	the	the	DET
taxlaw-9795	791	23	general	general	ADJ
taxlaw-9795	791	24	facts	fact	NOUN
taxlaw-9795	791	25	and	and	CCONJ
taxlaw-9795	791	26	circumstances	circumstance	NOUN
taxlaw-9795	791	27	test	test	VERB
taxlaw-9795	791	28	,	,	PUNCT
taxlaw-9795	791	29	she	she	PRON
taxlaw-9795	791	30	incurs	incur	VERB
taxlaw-9795	791	31	$	$	SYM
taxlaw-9795	791	32	8,000	8,000	NUM
taxlaw-9795	791	33	in	in	ADP
taxlaw-9795	791	34	tax	tax	NOUN
taxlaw-9795	791	35	liability.178	liability.178	NOUN
taxlaw-9795	791	36	if	if	SCONJ
taxlaw-9795	791	37	her	her	PRON
taxlaw-9795	791	38	characterization	characterization	NOUN
taxlaw-9795	791	39	is	be	AUX
taxlaw-9795	791	40	challenged	challenge	VERB
taxlaw-9795	791	41	and	and	CCONJ
taxlaw-9795	791	42	tax	tax	NOUN
taxlaw-9795	791	43	liability	liability	NOUN
taxlaw-9795	791	44	is	be	AUX
taxlaw-9795	791	45	assessed	assess	VERB
taxlaw-9795	791	46	as	as	SCONJ
taxlaw-9795	791	47	if	if	SCONJ
taxlaw-9795	791	48	the	the	DET
taxlaw-9795	791	49	land	land	NOUN
taxlaw-9795	791	50	were	be	AUX
taxlaw-9795	791	51	dealer	dealer	NOUN
taxlaw-9795	791	52	property	property	NOUN
taxlaw-9795	791	53	under	under	ADP
taxlaw-9795	791	54	the	the	DET
taxlaw-9795	791	55	facts	fact	NOUN
taxlaw-9795	791	56	and	and	CCONJ
taxlaw-9795	791	57	circumstances	circumstance	NOUN
taxlaw-9795	791	58	test	test	VERB
taxlaw-9795	791	59	,	,	PUNCT
taxlaw-9795	791	60	the	the	DET
taxlaw-9795	791	61	resulting	result	VERB
taxlaw-9795	791	62	tax	tax	NOUN
taxlaw-9795	791	63	liability	liability	NOUN
taxlaw-9795	791	64	would	would	AUX
taxlaw-9795	791	65	be	be	AUX
taxlaw-9795	791	66	lower	low	ADJ
taxlaw-9795	791	67	if	if	SCONJ
taxlaw-9795	791	68	a	a	DET
taxlaw-9795	791	69	protective	protective	ADJ
taxlaw-9795	791	70	tax	tax	NOUN
taxlaw-9795	791	71	election	election	NOUN
taxlaw-9795	791	72	were	be	AUX
taxlaw-9795	791	73	not	not	PART
taxlaw-9795	791	74	in	in	ADP
taxlaw-9795	791	75	place	place	NOUN
taxlaw-9795	791	76	than	than	SCONJ
taxlaw-9795	791	77	if	if	SCONJ
taxlaw-9795	791	78	a	a	DET
taxlaw-9795	791	79	protective	protective	ADJ
taxlaw-9795	791	80	tax	tax	NOUN
taxlaw-9795	791	81	election	election	NOUN
taxlaw-9795	791	82	were	be	AUX
taxlaw-9795	791	83	in	in	ADP
taxlaw-9795	791	84	place	place	NOUN
taxlaw-9795	791	85	.	.	PUNCT
taxlaw-9795	792	1	in	in	ADP
taxlaw-9795	792	2	particular	particular	ADJ
taxlaw-9795	792	3	,	,	PUNCT
taxlaw-9795	792	4	without	without	ADP
taxlaw-9795	792	5	a	a	DET
taxlaw-9795	792	6	protective	protective	ADJ
taxlaw-9795	792	7	tax	tax	NOUN
taxlaw-9795	792	8	election	election	NOUN
taxlaw-9795	792	9	,	,	PUNCT
taxlaw-9795	792	10	she	she	PRON
taxlaw-9795	792	11	incurs	incur	VERB
taxlaw-9795	792	12	$	$	SYM
taxlaw-9795	792	13	14,800	14,800	NUM
taxlaw-9795	792	14	in	in	ADP
taxlaw-9795	792	15	tax	tax	NOUN
taxlaw-9795	792	16	liability	liability	NOUN
taxlaw-9795	792	17	,	,	PUNCT
taxlaw-9795	792	18	compared	compare	VERB
taxlaw-9795	792	19	to	to	ADP
taxlaw-9795	792	20	$	$	SYM
taxlaw-9795	792	21	18,000	18,000	NUM
taxlaw-9795	792	22	with	with	ADP
taxlaw-9795	792	23	a	a	DET
taxlaw-9795	792	24	protective	protective	ADJ
taxlaw-9795	792	25	tax	tax	NOUN
taxlaw-9795	792	26	election.179	election.179	NOUN
taxlaw-9795	792	27	even	even	ADV
taxlaw-9795	792	28	if	if	SCONJ
taxlaw-9795	792	29	lawmakers	lawmaker	NOUN
taxlaw-9795	792	30	disallowed	disallow	VERB
taxlaw-9795	792	31	filing	filing	NOUN
taxlaw-9795	792	32	section	section	NOUN
taxlaw-9795	792	33	1237	1237	NUM
taxlaw-9795	792	34	elections	election	NOUN
taxlaw-9795	792	35	on	on	ADP
taxlaw-9795	792	36	a	a	DET
taxlaw-9795	792	37	protective	protective	ADJ
taxlaw-9795	792	38	basis	basis	NOUN
taxlaw-9795	792	39	,	,	PUNCT
taxlaw-9795	792	40	a	a	DET
taxlaw-9795	792	41	taxpayer	taxpayer	NOUN
taxlaw-9795	792	42	in	in	ADP
taxlaw-9795	792	43	her	her	PRON
taxlaw-9795	792	44	position	position	NOUN
taxlaw-9795	792	45	could	could	AUX
taxlaw-9795	792	46	characterize	characterize	VERB
taxlaw-9795	792	47	the	the	DET
taxlaw-9795	792	48	land	land	NOUN
taxlaw-9795	792	49	as	as	ADP
taxlaw-9795	792	50	investment	investment	NOUN
taxlaw-9795	792	51	property	property	NOUN
taxlaw-9795	792	52	without	without	ADP
taxlaw-9795	792	53	sacrificing	sacrifice	VERB
taxlaw-9795	792	54	an	an	DET
taxlaw-9795	792	55	opportunity	opportunity	NOUN
taxlaw-9795	792	56	to	to	PART
taxlaw-9795	792	57	secure	secure	VERB
taxlaw-9795	792	58	a	a	DET
taxlaw-9795	792	59	better	well	ADJ
taxlaw-9795	792	60	second	second	ADJ
taxlaw-9795	792	61	choice	choice	NOUN
taxlaw-9795	792	62	tax	tax	NOUN
taxlaw-9795	792	63	outcome	outcome	NOUN
taxlaw-9795	792	64	if	if	SCONJ
taxlaw-9795	792	65	that	that	DET
taxlaw-9795	792	66	characterization	characterization	NOUN
taxlaw-9795	792	67	failed	fail	VERB
taxlaw-9795	792	68	.	.	PUNCT
taxlaw-9795	793	1	this	this	PRON
taxlaw-9795	793	2	is	be	AUX
taxlaw-9795	793	3	true	true	ADJ
taxlaw-9795	793	4	because	because	SCONJ
taxlaw-9795	793	5	,	,	PUNCT
taxlaw-9795	793	6	for	for	ADP
taxlaw-9795	793	7	a	a	DET
taxlaw-9795	793	8	taxpayer	taxpayer	NOUN
taxlaw-9795	793	9	in	in	ADP
taxlaw-9795	793	10	this	this	DET
taxlaw-9795	793	11	position	position	NOUN
taxlaw-9795	793	12	,	,	PUNCT
taxlaw-9795	793	13	the	the	DET
taxlaw-9795	793	14	better	well	ADJ
taxlaw-9795	793	15	second	second	ADJ
taxlaw-9795	793	16	choice	choice	NOUN
taxlaw-9795	793	17	tax	tax	NOUN
taxlaw-9795	793	18	outcome	outcome	NOUN
taxlaw-9795	793	19	is	be	AUX
taxlaw-9795	793	20	the	the	DET
taxlaw-9795	793	21	outcome	outcome	NOUN
taxlaw-9795	793	22	that	that	PRON
taxlaw-9795	793	23	follows	follow	VERB
taxlaw-9795	793	24	by	by	ADP
taxlaw-9795	793	25	default	default	NOUN
taxlaw-9795	793	26	if	if	SCONJ
taxlaw-9795	793	27	the	the	DET
taxlaw-9795	793	28	election	election	NOUN
taxlaw-9795	793	29	has	have	AUX
taxlaw-9795	793	30	not	not	PART
taxlaw-9795	793	31	been	be	AUX
taxlaw-9795	793	32	made	make	VERB
taxlaw-9795	793	33	.	.	PUNCT
taxlaw-9795	794	1	a	a	DET
taxlaw-9795	794	2	deemed	deem	VERB
taxlaw-9795	794	3	protective	protective	ADJ
taxlaw-9795	794	4	tax	tax	NOUN
taxlaw-9795	794	5	election	election	NOUN
taxlaw-9795	794	6	approach	approach	NOUN
taxlaw-9795	794	7	could	could	AUX
taxlaw-9795	794	8	be	be	AUX
taxlaw-9795	794	9	seen	see	VERB
taxlaw-9795	794	10	as	as	ADP
taxlaw-9795	794	11	simply	simply	ADV
taxlaw-9795	794	12	another	another	DET
taxlaw-9795	794	13	example	example	NOUN
taxlaw-9795	794	14	of	of	ADP
taxlaw-9795	794	15	this	this	DET
taxlaw-9795	794	16	phenomenon	phenomenon	NOUN
taxlaw-9795	794	17	that	that	PRON
taxlaw-9795	794	18	would	would	AUX
taxlaw-9795	794	19	provide	provide	VERB
taxlaw-9795	794	20	to	to	ADP
taxlaw-9795	794	21	taxpayers	taxpayer	NOUN
taxlaw-9795	794	22	that	that	DET
taxlaw-9795	794	23	same	same	ADJ
taxlaw-9795	794	24	advantage	advantage	NOUN
taxlaw-9795	794	25	regardless	regardless	ADV
taxlaw-9795	794	26	of	of	ADP
taxlaw-9795	794	27	whether	whether	SCONJ
taxlaw-9795	794	28	they	they	PRON
taxlaw-9795	794	29	benefit	benefit	VERB
taxlaw-9795	794	30	more	more	ADV
taxlaw-9795	794	31	from	from	ADP
taxlaw-9795	794	32	the	the	DET
taxlaw-9795	794	33	default	default	NOUN
taxlaw-9795	794	34	treatment	treatment	NOUN
taxlaw-9795	794	35	or	or	CCONJ
taxlaw-9795	794	36	the	the	DET
taxlaw-9795	794	37	treatment	treatment	NOUN
taxlaw-9795	794	38	that	that	PRON
taxlaw-9795	794	39	follows	follow	VERB
taxlaw-9795	794	40	from	from	ADP
taxlaw-9795	794	41	having	have	VERB
taxlaw-9795	794	42	an	an	DET
taxlaw-9795	794	43	election	election	NOUN
taxlaw-9795	794	44	in	in	ADP
taxlaw-9795	794	45	place	place	NOUN
taxlaw-9795	794	46	.	.	PUNCT
taxlaw-9795	795	1	one	one	NUM
taxlaw-9795	795	2	downside	downside	NOUN
taxlaw-9795	795	3	to	to	ADP
taxlaw-9795	795	4	a	a	DET
taxlaw-9795	795	5	deemed	deemed	ADJ
taxlaw-9795	795	6	protective	protective	ADJ
taxlaw-9795	795	7	tax	tax	NOUN
taxlaw-9795	795	8	election	election	NOUN
taxlaw-9795	795	9	approach	approach	NOUN
taxlaw-9795	795	10	(	(	PUNCT
taxlaw-9795	795	11	as	as	SCONJ
taxlaw-9795	795	12	compared	compare	VERB
taxlaw-9795	795	13	to	to	ADP
taxlaw-9795	795	14	requiring	require	VERB
taxlaw-9795	795	15	that	that	SCONJ
taxlaw-9795	795	16	taxpayers	taxpayer	NOUN
taxlaw-9795	795	17	file	file	VERB
taxlaw-9795	795	18	protective	protective	ADJ
taxlaw-9795	795	19	tax	tax	NOUN
taxlaw-9795	795	20	elections	election	NOUN
taxlaw-9795	795	21	to	to	PART
taxlaw-9795	795	22	get	get	VERB
taxlaw-9795	795	23	the	the	DET
taxlaw-9795	795	24	benefits	benefit	NOUN
taxlaw-9795	795	25	of	of	ADP
taxlaw-9795	795	26	a	a	DET
taxlaw-9795	795	27	favorable	favorable	ADJ
taxlaw-9795	795	28	fallback	fallback	NOUN
taxlaw-9795	795	29	protective	protective	ADJ
taxlaw-9795	795	30	tax	tax	NOUN
taxlaw-9795	795	31	election	election	NOUN
taxlaw-9795	795	32	)	)	PUNCT
taxlaw-9795	795	33	is	be	AUX
taxlaw-9795	795	34	that	that	SCONJ
taxlaw-9795	795	35	it	it	PRON
taxlaw-9795	795	36	sacrifices	sacrifice	VERB
taxlaw-9795	795	37	the	the	DET
taxlaw-9795	795	38	potential	potential	ADJ
taxlaw-9795	795	39	screening	screening	NOUN
taxlaw-9795	795	40	and	and	CCONJ
taxlaw-9795	795	41	information	information	NOUN
taxlaw-9795	795	42	revealing	reveal	VERB
taxlaw-9795	795	43	advantages	advantage	NOUN
taxlaw-9795	795	44	of	of	ADP
taxlaw-9795	795	45	favorable	favorable	ADJ
taxlaw-9795	795	46	fallback	fallback	NOUN
taxlaw-9795	795	47	protective	protective	ADJ
taxlaw-9795	795	48	tax	tax	NOUN
taxlaw-9795	795	49	elections	election	NOUN
taxlaw-9795	795	50	.	.	PUNCT
taxlaw-9795	796	1	in	in	ADP
taxlaw-9795	796	2	particular	particular	ADJ
taxlaw-9795	796	3	,	,	PUNCT
taxlaw-9795	796	4	as	as	SCONJ
taxlaw-9795	796	5	described	describe	VERB
taxlaw-9795	796	6	above	above	ADV
taxlaw-9795	796	7	,	,	PUNCT
taxlaw-9795	796	8	when	when	SCONJ
taxlaw-9795	796	9	taxpayers	taxpayer	NOUN
taxlaw-9795	796	10	are	be	AUX
taxlaw-9795	796	11	required	require	VERB
taxlaw-9795	796	12	to	to	PART
taxlaw-9795	796	13	file	file	VERB
taxlaw-9795	796	14	protective	protective	ADJ
taxlaw-9795	796	15	tax	tax	NOUN
taxlaw-9795	796	16	elections	election	NOUN
taxlaw-9795	796	17	in	in	ADP
taxlaw-9795	796	18	order	order	NOUN
taxlaw-9795	796	19	to	to	PART
taxlaw-9795	796	20	secure	secure	VERB
taxlaw-9795	796	21	a	a	DET
taxlaw-9795	796	22	more	more	ADV
taxlaw-9795	796	23	favorable	favorable	ADJ
taxlaw-9795	796	24	fallback	fallback	NOUN
taxlaw-9795	796	25	position	position	NOUN
taxlaw-9795	796	26	,	,	PUNCT
taxlaw-9795	796	27	it	it	PRON
taxlaw-9795	796	28	may	may	AUX
taxlaw-9795	796	29	be	be	AUX
taxlaw-9795	796	30	that	that	SCONJ
taxlaw-9795	796	31	taxpayers	taxpayer	NOUN
taxlaw-9795	796	32	who	who	PRON
taxlaw-9795	796	33	file	file	VERB
taxlaw-9795	796	34	are	be	AUX
taxlaw-9795	796	35	more	more	ADV
taxlaw-9795	796	36	likely	likely	ADJ
taxlaw-9795	796	37	to	to	PART
taxlaw-9795	796	38	have	have	VERB
taxlaw-9795	796	39	defensible	defensible	ADJ
taxlaw-9795	796	40	positions	position	NOUN
taxlaw-9795	796	41	.	.	PUNCT
taxlaw-9795	797	1	taxpayers	taxpayer	NOUN
taxlaw-9795	797	2	taking	take	VERB
taxlaw-9795	797	3	aggressive	aggressive	ADJ
taxlaw-9795	797	4	positions	position	NOUN
taxlaw-9795	797	5	may	may	AUX
taxlaw-9795	797	6	be	be	AUX
taxlaw-9795	797	7	deterred	deter	VERB
taxlaw-9795	797	8	from	from	ADP
taxlaw-9795	797	9	filing	filing	NOUN
taxlaw-9795	797	10	and	and	CCONJ
taxlaw-9795	797	11	,	,	PUNCT
taxlaw-9795	797	12	thus	thus	ADV
taxlaw-9795	797	13	,	,	PUNCT
taxlaw-9795	797	14	subject	subject	ADJ
taxlaw-9795	797	15	to	to	ADP
taxlaw-9795	797	16	a	a	DET
taxlaw-9795	797	17	greater	great	ADJ
taxlaw-9795	797	18	amount	amount	NOUN
taxlaw-9795	797	19	of	of	ADP
taxlaw-9795	797	20	additional	additional	ADJ
taxlaw-9795	797	21	tax	tax	NOUN
taxlaw-9795	797	22	if	if	SCONJ
taxlaw-9795	797	23	their	their	PRON
taxlaw-9795	797	24	claims	claim	NOUN
taxlaw-9795	797	25	are	be	AUX
taxlaw-9795	797	26	successfully	successfully	ADV
taxlaw-9795	797	27	challenged	challenge	VERB
taxlaw-9795	797	28	.	.	PUNCT
taxlaw-9795	798	1	also	also	ADV
taxlaw-9795	798	2	as	as	SCONJ
taxlaw-9795	798	3	described	describe	VERB
taxlaw-9795	798	4	above	above	ADV
taxlaw-9795	798	5	,	,	PUNCT
taxlaw-9795	798	6	to	to	ADP
taxlaw-9795	798	7	some	some	DET
taxlaw-9795	798	8	degree	degree	NOUN
taxlaw-9795	798	9	,	,	PUNCT
taxlaw-9795	798	10	the	the	DET
taxlaw-9795	798	11	filing	filing	NOUN
taxlaw-9795	798	12	of	of	ADP
taxlaw-9795	798	13	protective	protective	ADJ
taxlaw-9795	798	14	tax	tax	NOUN
taxlaw-9795	798	15	elections	election	NOUN
taxlaw-9795	798	16	may	may	AUX
taxlaw-9795	798	17	provide	provide	VERB
taxlaw-9795	798	18	useful	useful	ADJ
taxlaw-9795	798	19	information	information	NOUN
taxlaw-9795	798	20	to	to	ADP
taxlaw-9795	798	21	the	the	DET
taxlaw-9795	798	22	irs	irs	PROPN
taxlaw-9795	798	23	.	.	PUNCT
taxlaw-9795	799	1	for	for	ADP
taxlaw-9795	799	2	those	those	DET
taxlaw-9795	799	3	reasons	reason	NOUN
taxlaw-9795	799	4	,	,	PUNCT
taxlaw-9795	799	5	in	in	ADP
taxlaw-9795	799	6	the	the	DET
taxlaw-9795	799	7	case	case	NOUN
taxlaw-9795	799	8	of	of	ADP
taxlaw-9795	799	9	elections	election	NOUN
taxlaw-9795	799	10	that	that	PRON
taxlaw-9795	799	11	affect	affect	VERB
taxlaw-9795	799	12	—	—	PUNCT
taxlaw-9795	799	13	exclusively	exclusively	ADV
taxlaw-9795	799	14	or	or	CCONJ
taxlaw-9795	799	15	almost	almost	ADV
taxlaw-9795	799	16	exclusively	exclusively	ADV
taxlaw-9795	799	17	—	—	PUNCT
taxlaw-9795	799	18	taxpayers	taxpayer	NOUN
taxlaw-9795	799	19	with	with	ADP
taxlaw-9795	799	20	access	access	NOUN
taxlaw-9795	799	21	to	to	ADP
taxlaw-9795	799	22	sophisticated	sophisticated	ADJ
taxlaw-9795	799	23	advice	advice	NOUN
taxlaw-9795	799	24	,	,	PUNCT
taxlaw-9795	799	25	retaining	retain	VERB
taxlaw-9795	799	26	the	the	DET
taxlaw-9795	799	27	requirement	requirement	NOUN
taxlaw-9795	799	28	to	to	PART
taxlaw-9795	799	29	file	file	VERB
taxlaw-9795	799	30	protective	protective	ADJ
taxlaw-9795	799	31	tax	tax	NOUN
taxlaw-9795	799	32	elections	election	NOUN
taxlaw-9795	799	33	may	may	AUX
taxlaw-9795	799	34	be	be	AUX
taxlaw-9795	799	35	a	a	DET
taxlaw-9795	799	36	sensible	sensible	ADJ
taxlaw-9795	799	37	approach	approach	NOUN
taxlaw-9795	799	38	.	.	PUNCT
taxlaw-9795	800	1	however	however	ADV
taxlaw-9795	800	2	,	,	PUNCT
taxlaw-9795	800	3	outside	outside	ADP
taxlaw-9795	800	4	of	of	ADP
taxlaw-9795	800	5	that	that	DET
taxlaw-9795	800	6	context	context	NOUN
taxlaw-9795	800	7	,	,	PUNCT
taxlaw-9795	800	8	it	it	PRON
taxlaw-9795	800	9	is	be	AUX
taxlaw-9795	800	10	arguably	arguably	ADV
taxlaw-9795	800	11	preferrable	preferrable	ADJ
taxlaw-9795	800	12	to	to	PART
taxlaw-9795	800	13	use	use	VERB
taxlaw-9795	800	14	a	a	DET
taxlaw-9795	800	15	deemed	deemed	ADJ
taxlaw-9795	800	16	protective	protective	ADJ
taxlaw-9795	800	17	tax	tax	NOUN
taxlaw-9795	800	18	election	election	NOUN
taxlaw-9795	800	19	approach	approach	NOUN
taxlaw-9795	800	20	when	when	SCONJ
taxlaw-9795	800	21	feasible	feasible	ADJ
taxlaw-9795	800	22	to	to	PART
taxlaw-9795	800	23	do	do	VERB
taxlaw-9795	800	24	so	so	ADV
taxlaw-9795	800	25	.	.	PUNCT
taxlaw-9795	801	1	while	while	SCONJ
taxlaw-9795	801	2	such	such	DET
taxlaw-9795	801	3	an	an	DET
taxlaw-9795	801	4	approach	approach	NOUN
taxlaw-9795	801	5	may	may	AUX
taxlaw-9795	801	6	sacrifice	sacrifice	VERB
taxlaw-9795	801	7	the	the	DET
taxlaw-9795	801	8	implicit	implicit	ADJ
taxlaw-9795	801	9	penalty	penalty	NOUN
taxlaw-9795	801	10	of	of	ADP
taxlaw-9795	801	11	the	the	DET
taxlaw-9795	801	12	additional	additional	ADJ
taxlaw-9795	801	13	tax	tax	NOUN
taxlaw-9795	801	14	revenue	revenue	NOUN
taxlaw-9795	801	15	imposed	impose	VERB
taxlaw-9795	801	16	upon	upon	SCONJ
taxlaw-9795	801	17	taxpayers	taxpayer	NOUN
taxlaw-9795	801	18	taking	take	VERB
taxlaw-9795	801	19	aggressive	aggressive	ADJ
taxlaw-9795	801	20	positions	position	NOUN
taxlaw-9795	801	21	who	who	PRON
taxlaw-9795	801	22	might	might	AUX
taxlaw-9795	801	23	have	have	AUX
taxlaw-9795	801	24	been	be	AUX
taxlaw-9795	801	25	deterred	deter	VERB
taxlaw-9795	801	26	from	from	ADP
taxlaw-9795	801	27	filing	file	VERB
taxlaw-9795	801	28	favorable	favorable	ADJ
taxlaw-9795	801	29	fallback	fallback	NOUN
taxlaw-9795	801	30	protective	protective	ADJ
taxlaw-9795	801	31	tax	tax	NOUN
taxlaw-9795	801	32	elections	election	NOUN
taxlaw-9795	801	33	,	,	PUNCT
taxlaw-9795	801	34	that	that	PRON
taxlaw-9795	801	35	lost	lose	VERB
taxlaw-9795	801	36	implicit	implicit	ADJ
taxlaw-9795	801	37	penalty	penalty	NOUN
taxlaw-9795	801	38	could	could	AUX
taxlaw-9795	801	39	178	178	NUM
taxlaw-9795	801	40	$	$	SYM
taxlaw-9795	801	41	8,000	8,000	NUM
taxlaw-9795	801	42	is	be	AUX
taxlaw-9795	801	43	the	the	DET
taxlaw-9795	801	44	result	result	NOUN
taxlaw-9795	801	45	of	of	ADP
taxlaw-9795	801	46	applying	apply	VERB
taxlaw-9795	801	47	a	a	DET
taxlaw-9795	801	48	20	20	NUM
taxlaw-9795	801	49	%	%	NOUN
taxlaw-9795	801	50	tax	tax	NOUN
taxlaw-9795	801	51	rate	rate	NOUN
taxlaw-9795	801	52	to	to	ADP
taxlaw-9795	801	53	a	a	DET
taxlaw-9795	801	54	gain	gain	NOUN
taxlaw-9795	801	55	of	of	ADP
taxlaw-9795	801	56	$	$	SYM
taxlaw-9795	801	57	40,000	40,000	NUM
taxlaw-9795	801	58	(	(	PUNCT
taxlaw-9795	801	59	the	the	DET
taxlaw-9795	801	60	difference	difference	NOUN
taxlaw-9795	801	61	between	between	ADP
taxlaw-9795	801	62	a	a	DET
taxlaw-9795	801	63	$	$	SYM
taxlaw-9795	801	64	200,000	200,000	NUM
taxlaw-9795	801	65	selling	selling	NOUN
taxlaw-9795	801	66	price	price	NOUN
taxlaw-9795	801	67	and	and	CCONJ
taxlaw-9795	801	68	a	a	DET
taxlaw-9795	801	69	$	$	SYM
taxlaw-9795	801	70	160,000	160,000	NUM
taxlaw-9795	801	71	basis	basis	NOUN
taxlaw-9795	801	72	that	that	PRON
taxlaw-9795	801	73	includes	include	VERB
taxlaw-9795	801	74	the	the	DET
taxlaw-9795	801	75	cost	cost	NOUN
taxlaw-9795	801	76	of	of	ADP
taxlaw-9795	801	77	the	the	DET
taxlaw-9795	801	78	roads	road	NOUN
taxlaw-9795	801	79	)	)	PUNCT
taxlaw-9795	801	80	.	.	PUNCT
taxlaw-9795	802	1	179	179	NUM
taxlaw-9795	802	2	$	$	SYM
taxlaw-9795	802	3	14,800	14,800	NUM
taxlaw-9795	802	4	is	be	AUX
taxlaw-9795	802	5	the	the	DET
taxlaw-9795	802	6	result	result	NOUN
taxlaw-9795	802	7	of	of	ADP
taxlaw-9795	802	8	applying	apply	VERB
taxlaw-9795	802	9	a	a	DET
taxlaw-9795	802	10	37	37	NUM
taxlaw-9795	802	11	%	%	NOUN
taxlaw-9795	802	12	tax	tax	NOUN
taxlaw-9795	802	13	rate	rate	NOUN
taxlaw-9795	802	14	to	to	ADP
taxlaw-9795	802	15	a	a	DET
taxlaw-9795	802	16	gain	gain	NOUN
taxlaw-9795	802	17	of	of	ADP
taxlaw-9795	802	18	$	$	SYM
taxlaw-9795	802	19	40,000	40,000	NUM
taxlaw-9795	802	20	(	(	PUNCT
taxlaw-9795	802	21	the	the	DET
taxlaw-9795	802	22	difference	difference	NOUN
taxlaw-9795	802	23	between	between	ADP
taxlaw-9795	802	24	a	a	DET
taxlaw-9795	802	25	$	$	SYM
taxlaw-9795	802	26	200,000	200,000	NUM
taxlaw-9795	802	27	selling	selling	NOUN
taxlaw-9795	802	28	price	price	NOUN
taxlaw-9795	802	29	and	and	CCONJ
taxlaw-9795	802	30	a	a	DET
taxlaw-9795	802	31	$	$	SYM
taxlaw-9795	802	32	160,000	160,000	NUM
taxlaw-9795	802	33	basis	basis	NOUN
taxlaw-9795	802	34	that	that	PRON
taxlaw-9795	802	35	includes	include	VERB
taxlaw-9795	802	36	the	the	DET
taxlaw-9795	802	37	cost	cost	NOUN
taxlaw-9795	802	38	of	of	ADP
taxlaw-9795	802	39	the	the	DET
taxlaw-9795	802	40	roads	road	NOUN
taxlaw-9795	802	41	)	)	PUNCT
taxlaw-9795	802	42	.	.	PUNCT
taxlaw-9795	803	1	$	$	SYM
taxlaw-9795	803	2	18,000	18,000	NUM
taxlaw-9795	803	3	is	be	AUX
taxlaw-9795	803	4	the	the	DET
taxlaw-9795	803	5	result	result	NOUN
taxlaw-9795	803	6	of	of	ADP
taxlaw-9795	803	7	applying	apply	VERB
taxlaw-9795	803	8	a	a	DET
taxlaw-9795	803	9	20	20	NUM
taxlaw-9795	803	10	%	%	NOUN
taxlaw-9795	803	11	tax	tax	NOUN
taxlaw-9795	803	12	rate	rate	NOUN
taxlaw-9795	803	13	to	to	ADP
taxlaw-9795	803	14	a	a	DET
taxlaw-9795	803	15	gain	gain	NOUN
taxlaw-9795	803	16	of	of	ADP
taxlaw-9795	803	17	$	$	SYM
taxlaw-9795	803	18	90,000	90,000	NUM
taxlaw-9795	803	19	(	(	PUNCT
taxlaw-9795	803	20	the	the	DET
taxlaw-9795	803	21	difference	difference	NOUN
taxlaw-9795	803	22	between	between	ADP
taxlaw-9795	803	23	a	a	DET
taxlaw-9795	803	24	$	$	SYM
taxlaw-9795	803	25	200,000	200,000	NUM
taxlaw-9795	803	26	selling	selling	NOUN
taxlaw-9795	803	27	price	price	NOUN
taxlaw-9795	803	28	and	and	CCONJ
taxlaw-9795	803	29	a	a	DET
taxlaw-9795	803	30	$	$	SYM
taxlaw-9795	803	31	110,000	110,000	NUM
taxlaw-9795	803	32	basis	basis	NOUN
taxlaw-9795	803	33	that	that	PRON
taxlaw-9795	803	34	does	do	AUX
taxlaw-9795	803	35	not	not	PART
taxlaw-9795	803	36	include	include	VERB
taxlaw-9795	803	37	the	the	DET
taxlaw-9795	803	38	cost	cost	NOUN
taxlaw-9795	803	39	of	of	ADP
taxlaw-9795	803	40	the	the	DET
taxlaw-9795	803	41	roads	road	NOUN
taxlaw-9795	803	42	)	)	PUNCT
taxlaw-9795	803	43	.	.	PUNCT
taxlaw-9795	804	1	118	118	NUM
taxlaw-9795	804	2	columbia	columbia	PROPN
taxlaw-9795	804	3	journal	journal	PROPN
taxlaw-9795	804	4	of	of	ADP
taxlaw-9795	804	5	tax	tax	NOUN
taxlaw-9795	804	6	law	law	NOUN
taxlaw-9795	805	1	[	[	X
taxlaw-9795	805	2	vol	vol	NOUN
taxlaw-9795	805	3	:	:	PUNCT
taxlaw-9795	805	4	13:2	13:2	NUM
taxlaw-9795	805	5	be	be	AUX
taxlaw-9795	805	6	offset	offset	VERB
taxlaw-9795	805	7	by	by	ADP
taxlaw-9795	805	8	increasing	increase	VERB
taxlaw-9795	805	9	the	the	DET
taxlaw-9795	805	10	explicit	explicit	ADJ
taxlaw-9795	805	11	penalty	penalty	NOUN
taxlaw-9795	805	12	imposed	impose	VERB
taxlaw-9795	805	13	upon	upon	SCONJ
taxlaw-9795	805	14	taxpayers	taxpayer	NOUN
taxlaw-9795	805	15	who	who	PRON
taxlaw-9795	805	16	take	take	VERB
taxlaw-9795	805	17	indefensible	indefensible	ADJ
taxlaw-9795	805	18	positions	position	NOUN
taxlaw-9795	805	19	.	.	PUNCT
taxlaw-9795	806	1	conclusion	conclusion	NOUN
taxlaw-9795	806	2	in	in	ADP
taxlaw-9795	806	3	an	an	DET
taxlaw-9795	806	4	area	area	NOUN
taxlaw-9795	806	5	of	of	ADP
taxlaw-9795	806	6	tax	tax	NOUN
taxlaw-9795	806	7	law	law	NOUN
taxlaw-9795	806	8	that	that	PRON
taxlaw-9795	806	9	affects	affect	VERB
taxlaw-9795	806	10	a	a	DET
taxlaw-9795	806	11	wide	wide	ADJ
taxlaw-9795	806	12	array	array	NOUN
taxlaw-9795	806	13	of	of	ADP
taxlaw-9795	806	14	taxpayers	taxpayer	NOUN
taxlaw-9795	806	15	,	,	PUNCT
taxlaw-9795	806	16	including	include	VERB
taxlaw-9795	806	17	those	those	PRON
taxlaw-9795	806	18	without	without	ADP
taxlaw-9795	806	19	access	access	NOUN
taxlaw-9795	806	20	to	to	ADP
taxlaw-9795	806	21	sophisticated	sophisticated	ADJ
taxlaw-9795	806	22	tax	tax	NOUN
taxlaw-9795	806	23	advice	advice	NOUN
taxlaw-9795	806	24	,	,	PUNCT
taxlaw-9795	806	25	tax	tax	NOUN
taxlaw-9795	806	26	elections	election	NOUN
taxlaw-9795	806	27	have	have	VERB
taxlaw-9795	806	28	the	the	DET
taxlaw-9795	806	29	potential	potential	NOUN
taxlaw-9795	806	30	to	to	PART
taxlaw-9795	806	31	trap	trap	VERB
taxlaw-9795	806	32	unwary	unwary	ADJ
taxlaw-9795	806	33	taxpayers	taxpayer	NOUN
taxlaw-9795	806	34	.	.	PUNCT
taxlaw-9795	807	1	this	this	PRON
taxlaw-9795	807	2	is	be	AUX
taxlaw-9795	807	3	at	at	ADV
taxlaw-9795	807	4	least	least	ADJ
taxlaw-9795	807	5	as	as	ADP
taxlaw-9795	807	6	true	true	ADJ
taxlaw-9795	807	7	in	in	ADP
taxlaw-9795	807	8	the	the	DET
taxlaw-9795	807	9	case	case	NOUN
taxlaw-9795	807	10	of	of	ADP
taxlaw-9795	807	11	favorable	favorable	ADJ
taxlaw-9795	807	12	fallback	fallback	NOUN
taxlaw-9795	807	13	protective	protective	ADJ
taxlaw-9795	807	14	tax	tax	NOUN
taxlaw-9795	807	15	elections	election	NOUN
taxlaw-9795	807	16	as	as	SCONJ
taxlaw-9795	807	17	it	it	PRON
taxlaw-9795	807	18	is	be	AUX
taxlaw-9795	807	19	in	in	ADP
taxlaw-9795	807	20	the	the	DET
taxlaw-9795	807	21	case	case	NOUN
taxlaw-9795	807	22	of	of	ADP
taxlaw-9795	807	23	tax	tax	NOUN
taxlaw-9795	807	24	elections	election	NOUN
taxlaw-9795	807	25	generally	generally	ADV
taxlaw-9795	807	26	.	.	PUNCT
taxlaw-9795	808	1	indeed	indeed	ADV
taxlaw-9795	808	2	,	,	PUNCT
taxlaw-9795	808	3	it	it	PRON
taxlaw-9795	808	4	may	may	AUX
taxlaw-9795	808	5	be	be	AUX
taxlaw-9795	808	6	even	even	ADV
taxlaw-9795	808	7	more	more	ADV
taxlaw-9795	808	8	true	true	ADJ
taxlaw-9795	808	9	in	in	ADP
taxlaw-9795	808	10	this	this	DET
taxlaw-9795	808	11	context	context	NOUN
taxlaw-9795	808	12	given	give	VERB
taxlaw-9795	808	13	that	that	SCONJ
taxlaw-9795	808	14	effectively	effectively	ADV
taxlaw-9795	808	15	using	use	VERB
taxlaw-9795	808	16	such	such	DET
taxlaw-9795	808	17	an	an	DET
taxlaw-9795	808	18	election	election	NOUN
taxlaw-9795	808	19	requires	require	VERB
taxlaw-9795	808	20	planning	plan	VERB
taxlaw-9795	808	21	not	not	PART
taxlaw-9795	808	22	for	for	ADP
taxlaw-9795	808	23	what	what	PRON
taxlaw-9795	808	24	the	the	DET
taxlaw-9795	808	25	taxpayer	taxpayer	NOUN
taxlaw-9795	808	26	expects	expect	VERB
taxlaw-9795	808	27	to	to	PART
taxlaw-9795	808	28	happen	happen	VERB
taxlaw-9795	808	29	but	but	CCONJ
taxlaw-9795	808	30	for	for	ADP
taxlaw-9795	808	31	what	what	PRON
taxlaw-9795	808	32	might	might	AUX
taxlaw-9795	808	33	happen	happen	VERB
taxlaw-9795	808	34	.	.	PUNCT
taxlaw-9795	809	1	as	as	ADP
taxlaw-9795	809	2	a	a	DET
taxlaw-9795	809	3	result	result	NOUN
taxlaw-9795	809	4	,	,	PUNCT
taxlaw-9795	809	5	the	the	DET
taxlaw-9795	809	6	best	good	ADJ
taxlaw-9795	809	7	course	course	NOUN
taxlaw-9795	809	8	of	of	ADP
taxlaw-9795	809	9	action	action	NOUN
taxlaw-9795	809	10	is	be	AUX
taxlaw-9795	809	11	likely	likely	ADJ
taxlaw-9795	809	12	to	to	PART
taxlaw-9795	809	13	make	make	VERB
taxlaw-9795	809	14	use	use	NOUN
taxlaw-9795	809	15	of	of	ADP
taxlaw-9795	809	16	the	the	DET
taxlaw-9795	809	17	deemed	deem	VERB
taxlaw-9795	809	18	protective	protective	ADJ
taxlaw-9795	809	19	tax	tax	NOUN
taxlaw-9795	809	20	election	election	NOUN
taxlaw-9795	809	21	approach	approach	NOUN
taxlaw-9795	809	22	in	in	ADP
taxlaw-9795	809	23	the	the	DET
taxlaw-9795	809	24	case	case	NOUN
taxlaw-9795	809	25	of	of	ADP
taxlaw-9795	809	26	elections	election	NOUN
taxlaw-9795	809	27	affecting	affect	VERB
taxlaw-9795	809	28	a	a	DET
taxlaw-9795	809	29	wide	wide	ADJ
taxlaw-9795	809	30	range	range	NOUN
taxlaw-9795	809	31	of	of	ADP
taxlaw-9795	809	32	taxpayers	taxpayer	NOUN
taxlaw-9795	809	33	.	.	PUNCT
taxlaw-9795	810	1	in	in	ADP
taxlaw-9795	810	2	areas	area	NOUN
taxlaw-9795	810	3	of	of	ADP
taxlaw-9795	810	4	law	law	NOUN
taxlaw-9795	810	5	that	that	PRON
taxlaw-9795	810	6	tend	tend	VERB
taxlaw-9795	810	7	to	to	PART
taxlaw-9795	810	8	affect	affect	VERB
taxlaw-9795	810	9	only	only	ADJ
taxlaw-9795	810	10	taxpayers	taxpayer	NOUN
taxlaw-9795	810	11	with	with	ADP
taxlaw-9795	810	12	access	access	NOUN
taxlaw-9795	810	13	to	to	ADP
taxlaw-9795	810	14	sophisticated	sophisticated	ADJ
taxlaw-9795	810	15	advice	advice	NOUN
taxlaw-9795	810	16	,	,	PUNCT
taxlaw-9795	810	17	lawmakers	lawmaker	NOUN
taxlaw-9795	810	18	might	might	AUX
taxlaw-9795	810	19	consider	consider	VERB
taxlaw-9795	810	20	a	a	DET
taxlaw-9795	810	21	different	different	ADJ
taxlaw-9795	810	22	approach	approach	NOUN
taxlaw-9795	810	23	.	.	PUNCT
taxlaw-9795	811	1	in	in	ADP
taxlaw-9795	811	2	particular	particular	ADJ
taxlaw-9795	811	3	,	,	PUNCT
taxlaw-9795	811	4	allowing	allow	VERB
taxlaw-9795	811	5	favorable	favorable	ADJ
taxlaw-9795	811	6	fallback	fallback	NOUN
taxlaw-9795	811	7	protective	protective	ADJ
taxlaw-9795	811	8	tax	tax	NOUN
taxlaw-9795	811	9	elections	election	NOUN
taxlaw-9795	811	10	,	,	PUNCT
taxlaw-9795	811	11	in	in	ADP
taxlaw-9795	811	12	this	this	DET
taxlaw-9795	811	13	context	context	NOUN
taxlaw-9795	811	14	,	,	PUNCT
taxlaw-9795	811	15	may	may	AUX
taxlaw-9795	811	16	not	not	PART
taxlaw-9795	811	17	be	be	AUX
taxlaw-9795	811	18	all	all	ADV
taxlaw-9795	811	19	bad	bad	ADJ
taxlaw-9795	811	20	,	,	PUNCT
taxlaw-9795	811	21	at	at	ADP
taxlaw-9795	811	22	least	least	ADJ
taxlaw-9795	811	23	if	if	SCONJ
taxlaw-9795	811	24	the	the	DET
taxlaw-9795	811	25	elections	election	NOUN
taxlaw-9795	811	26	are	be	AUX
taxlaw-9795	811	27	accompanied	accompany	VERB
taxlaw-9795	811	28	by	by	ADP
taxlaw-9795	811	29	safeguards	safeguard	NOUN
taxlaw-9795	811	30	.	.	PUNCT
taxlaw-9795	812	1	these	these	DET
taxlaw-9795	812	2	safeguards	safeguard	NOUN
taxlaw-9795	812	3	include	include	VERB
taxlaw-9795	812	4	an	an	DET
taxlaw-9795	812	5	extended	extended	ADJ
taxlaw-9795	812	6	statute	statute	NOUN
taxlaw-9795	812	7	of	of	ADP
taxlaw-9795	812	8	limitations	limitation	NOUN
taxlaw-9795	812	9	and	and	CCONJ
taxlaw-9795	812	10	a	a	DET
taxlaw-9795	812	11	requirement	requirement	NOUN
taxlaw-9795	812	12	for	for	SCONJ
taxlaw-9795	812	13	the	the	DET
taxlaw-9795	812	14	taxpayer	taxpayer	NOUN
taxlaw-9795	812	15	to	to	PART
taxlaw-9795	812	16	submit	submit	VERB
taxlaw-9795	812	17	a	a	DET
taxlaw-9795	812	18	statement	statement	NOUN
taxlaw-9795	812	19	justifying	justify	VERB
taxlaw-9795	812	20	the	the	DET
taxlaw-9795	812	21	taxpayer	taxpayer	NOUN
taxlaw-9795	812	22	’s	’s	PART
taxlaw-9795	812	23	initial	initial	ADJ
taxlaw-9795	812	24	reporting	reporting	NOUN
taxlaw-9795	812	25	position	position	NOUN
taxlaw-9795	812	26	.	.	PUNCT
taxlaw-9795	813	1	2022	2022	NUM
taxlaw-9795	813	2	]	]	PUNCT
taxlaw-9795	813	3	protective	protective	ADJ
taxlaw-9795	813	4	tax	tax	NOUN
taxlaw-9795	813	5	elections	election	NOUN
taxlaw-9795	813	6	119	119	NUM
taxlaw-9795	813	7	appendix	appendix	NOUN
taxlaw-9795	813	8	in	in	ADP
taxlaw-9795	813	9	order	order	NOUN
taxlaw-9795	813	10	to	to	PART
taxlaw-9795	813	11	consider	consider	VERB
taxlaw-9795	813	12	whether	whether	SCONJ
taxlaw-9795	813	13	the	the	DET
taxlaw-9795	813	14	ability	ability	NOUN
taxlaw-9795	813	15	to	to	PART
taxlaw-9795	813	16	file	file	VERB
taxlaw-9795	813	17	a	a	DET
taxlaw-9795	813	18	protective	protective	ADJ
taxlaw-9795	813	19	tax	tax	NOUN
taxlaw-9795	813	20	election	election	NOUN
taxlaw-9795	813	21	could	could	AUX
taxlaw-9795	813	22	act	act	VERB
taxlaw-9795	813	23	as	as	ADP
taxlaw-9795	813	24	a	a	DET
taxlaw-9795	813	25	screening	screening	NOUN
taxlaw-9795	813	26	device	device	NOUN
taxlaw-9795	813	27	,	,	PUNCT
taxlaw-9795	813	28	imagine	imagine	VERB
taxlaw-9795	813	29	that	that	SCONJ
taxlaw-9795	813	30	,	,	PUNCT
taxlaw-9795	813	31	if	if	SCONJ
taxlaw-9795	813	32	the	the	DET
taxlaw-9795	813	33	irs	irs	PROPN
taxlaw-9795	813	34	successfully	successfully	ADV
taxlaw-9795	813	35	challenged	challenge	VERB
taxlaw-9795	813	36	the	the	DET
taxlaw-9795	813	37	taxpayer	taxpayer	NOUN
taxlaw-9795	813	38	’s	’s	PART
taxlaw-9795	813	39	initial	initial	ADJ
taxlaw-9795	813	40	reporting	reporting	NOUN
taxlaw-9795	813	41	position	position	NOUN
taxlaw-9795	813	42	,	,	PUNCT
taxlaw-9795	813	43	the	the	DET
taxlaw-9795	813	44	taxpayer	taxpayer	NOUN
taxlaw-9795	813	45	would	would	AUX
taxlaw-9795	813	46	be	be	AUX
taxlaw-9795	813	47	subject	subject	ADJ
taxlaw-9795	813	48	to	to	ADP
taxlaw-9795	813	49	additional	additional	ADJ
taxlaw-9795	813	50	tax	tax	NOUN
taxlaw-9795	813	51	liability	liability	NOUN
taxlaw-9795	813	52	of	of	ADP
taxlaw-9795	813	53	$	$	SYM
taxlaw-9795	813	54	100	100	NUM
taxlaw-9795	813	55	if	if	SCONJ
taxlaw-9795	813	56	the	the	DET
taxlaw-9795	813	57	taxpayer	taxpayer	NOUN
taxlaw-9795	813	58	had	have	AUX
taxlaw-9795	813	59	not	not	PART
taxlaw-9795	813	60	filed	file	VERB
taxlaw-9795	813	61	a	a	DET
taxlaw-9795	813	62	protective	protective	ADJ
taxlaw-9795	813	63	tax	tax	NOUN
taxlaw-9795	813	64	election	election	NOUN
taxlaw-9795	813	65	but	but	CCONJ
taxlaw-9795	813	66	$	$	SYM
taxlaw-9795	813	67	50	50	NUM
taxlaw-9795	813	68	if	if	SCONJ
taxlaw-9795	813	69	the	the	DET
taxlaw-9795	813	70	taxpayer	taxpayer	NOUN
taxlaw-9795	813	71	had	have	AUX
taxlaw-9795	813	72	filed	file	VERB
taxlaw-9795	813	73	such	such	DET
taxlaw-9795	813	74	an	an	DET
taxlaw-9795	813	75	election	election	NOUN
taxlaw-9795	813	76	.	.	PUNCT
taxlaw-9795	814	1	the	the	DET
taxlaw-9795	814	2	expected	expect	VERB
taxlaw-9795	814	3	additional	additional	ADJ
taxlaw-9795	814	4	tax	tax	NOUN
taxlaw-9795	814	5	liability	liability	NOUN
taxlaw-9795	814	6	resulting	result	VERB
taxlaw-9795	814	7	from	from	ADP
taxlaw-9795	814	8	filing	file	VERB
taxlaw-9795	814	9	the	the	DET
taxlaw-9795	814	10	election	election	NOUN
taxlaw-9795	814	11	could	could	AUX
taxlaw-9795	814	12	be	be	AUX
taxlaw-9795	814	13	expressed	express	VERB
taxlaw-9795	814	14	as:180	as:180	NOUN
taxlaw-9795	814	15	$	$	SYM
taxlaw-9795	814	16	50	50	NUM
taxlaw-9795	814	17	x	x	NOUN
taxlaw-9795	814	18	padf	padf	NOUN
taxlaw-9795	814	19	x	x	SYM
taxlaw-9795	814	20	psf	psf	NOUN
taxlaw-9795	814	21	where	where	SCONJ
taxlaw-9795	814	22	padf	padf	NOUN
taxlaw-9795	814	23	=	=	PUNCT
taxlaw-9795	814	24	the	the	DET
taxlaw-9795	814	25	probability	probability	NOUN
taxlaw-9795	814	26	that	that	SCONJ
taxlaw-9795	814	27	the	the	DET
taxlaw-9795	814	28	irs	irs	PROPN
taxlaw-9795	814	29	will	will	AUX
taxlaw-9795	814	30	audit	audit	VERB
taxlaw-9795	814	31	the	the	DET
taxlaw-9795	814	32	taxpayer	taxpayer	NOUN
taxlaw-9795	814	33	’s	’s	PART
taxlaw-9795	814	34	return	return	NOUN
taxlaw-9795	814	35	and	and	CCONJ
taxlaw-9795	814	36	detect	detect	VERB
taxlaw-9795	814	37	that	that	SCONJ
taxlaw-9795	814	38	something	something	PRON
taxlaw-9795	814	39	is	be	AUX
taxlaw-9795	814	40	amiss	amiss	ADJ
taxlaw-9795	814	41	if	if	SCONJ
taxlaw-9795	814	42	the	the	DET
taxlaw-9795	814	43	taxpayer	taxpayer	NOUN
taxlaw-9795	814	44	files	file	VERB
taxlaw-9795	814	45	the	the	DET
taxlaw-9795	814	46	election	election	NOUN
taxlaw-9795	814	47	psf	psf	NOUN
taxlaw-9795	814	48	=	=	PUNCT
taxlaw-9795	814	49	the	the	DET
taxlaw-9795	814	50	probability	probability	NOUN
taxlaw-9795	814	51	that	that	SCONJ
taxlaw-9795	814	52	an	an	DET
taxlaw-9795	814	53	irs	irs	PROPN
taxlaw-9795	814	54	challenge	challenge	NOUN
taxlaw-9795	814	55	would	would	AUX
taxlaw-9795	814	56	be	be	AUX
taxlaw-9795	814	57	successful	successful	ADJ
taxlaw-9795	814	58	if	if	SCONJ
taxlaw-9795	814	59	the	the	DET
taxlaw-9795	814	60	taxpayer	taxpayer	NOUN
taxlaw-9795	814	61	files	file	VERB
taxlaw-9795	814	62	the	the	DET
taxlaw-9795	814	63	election	election	NOUN
taxlaw-9795	814	64	the	the	DET
taxlaw-9795	814	65	expected	expected	ADJ
taxlaw-9795	814	66	additional	additional	ADJ
taxlaw-9795	814	67	tax	tax	NOUN
taxlaw-9795	814	68	liability	liability	NOUN
taxlaw-9795	814	69	resulting	result	VERB
taxlaw-9795	814	70	from	from	ADP
taxlaw-9795	814	71	not	not	PART
taxlaw-9795	814	72	filing	file	VERB
taxlaw-9795	814	73	the	the	DET
taxlaw-9795	814	74	election	election	NOUN
taxlaw-9795	814	75	could	could	AUX
taxlaw-9795	814	76	be	be	AUX
taxlaw-9795	814	77	expressed	express	VERB
taxlaw-9795	814	78	as	as	ADP
taxlaw-9795	814	79	:	:	PUNCT
taxlaw-9795	814	80	$	$	SYM
taxlaw-9795	814	81	100	100	NUM
taxlaw-9795	814	82	x	x	SYM
taxlaw-9795	814	83	padnf	padnf	PROPN
taxlaw-9795	815	1	x	x	X
taxlaw-9795	815	2	psnf	psnf	PROPN
taxlaw-9795	815	3	where	where	SCONJ
taxlaw-9795	815	4	padnf	padnf	PROPN
taxlaw-9795	815	5	=	=	PUNCT
taxlaw-9795	816	1	the	the	DET
taxlaw-9795	816	2	probability	probability	NOUN
taxlaw-9795	816	3	that	that	SCONJ
taxlaw-9795	816	4	the	the	DET
taxlaw-9795	816	5	irs	irs	PROPN
taxlaw-9795	816	6	will	will	AUX
taxlaw-9795	816	7	audit	audit	VERB
taxlaw-9795	816	8	the	the	DET
taxlaw-9795	816	9	taxpayer	taxpayer	NOUN
taxlaw-9795	816	10	’s	’s	PART
taxlaw-9795	816	11	return	return	NOUN
taxlaw-9795	816	12	and	and	CCONJ
taxlaw-9795	816	13	detect	detect	VERB
taxlaw-9795	816	14	that	that	SCONJ
taxlaw-9795	816	15	something	something	PRON
taxlaw-9795	816	16	is	be	AUX
taxlaw-9795	816	17	amiss	amiss	ADJ
taxlaw-9795	816	18	if	if	SCONJ
taxlaw-9795	816	19	the	the	DET
taxlaw-9795	816	20	taxpayer	taxpayer	NOUN
taxlaw-9795	816	21	does	do	AUX
taxlaw-9795	816	22	not	not	PART
taxlaw-9795	816	23	file	file	VERB
taxlaw-9795	816	24	the	the	DET
taxlaw-9795	816	25	election	election	NOUN
taxlaw-9795	816	26	psnf	psnf	ADV
taxlaw-9795	816	27	=	=	PUNCT
taxlaw-9795	816	28	the	the	DET
taxlaw-9795	816	29	probability	probability	NOUN
taxlaw-9795	816	30	that	that	SCONJ
taxlaw-9795	816	31	an	an	DET
taxlaw-9795	816	32	irs	irs	PROPN
taxlaw-9795	816	33	challenge	challenge	NOUN
taxlaw-9795	816	34	would	would	AUX
taxlaw-9795	816	35	be	be	AUX
taxlaw-9795	816	36	successful	successful	ADJ
taxlaw-9795	816	37	if	if	SCONJ
taxlaw-9795	816	38	the	the	DET
taxlaw-9795	816	39	taxpayer	taxpayer	NOUN
taxlaw-9795	816	40	does	do	AUX
taxlaw-9795	816	41	not	not	PART
taxlaw-9795	816	42	file	file	VERB
taxlaw-9795	816	43	the	the	DET
taxlaw-9795	816	44	election	election	NOUN
taxlaw-9795	816	45	assume	assume	VERB
taxlaw-9795	816	46	the	the	DET
taxlaw-9795	816	47	taxpayer	taxpayer	NOUN
taxlaw-9795	816	48	will	will	AUX
taxlaw-9795	816	49	not	not	PART
taxlaw-9795	816	50	file	file	VERB
taxlaw-9795	816	51	if	if	SCONJ
taxlaw-9795	816	52	the	the	DET
taxlaw-9795	816	53	expected	expect	VERB
taxlaw-9795	816	54	additional	additional	ADJ
taxlaw-9795	816	55	tax	tax	NOUN
taxlaw-9795	816	56	liability	liability	NOUN
taxlaw-9795	816	57	resulting	result	VERB
taxlaw-9795	816	58	from	from	ADP
taxlaw-9795	816	59	filing	filing	NOUN
taxlaw-9795	816	60	is	be	AUX
taxlaw-9795	816	61	more	more	ADJ
taxlaw-9795	816	62	than	than	ADP
taxlaw-9795	816	63	the	the	DET
taxlaw-9795	816	64	expected	expect	VERB
taxlaw-9795	816	65	additional	additional	ADJ
taxlaw-9795	816	66	tax	tax	NOUN
taxlaw-9795	816	67	liability	liability	NOUN
taxlaw-9795	816	68	resulting	result	VERB
taxlaw-9795	816	69	from	from	ADP
taxlaw-9795	816	70	not	not	PART
taxlaw-9795	816	71	filing	file	VERB
taxlaw-9795	816	72	.	.	PUNCT
taxlaw-9795	817	1	in	in	ADP
taxlaw-9795	817	2	other	other	ADJ
taxlaw-9795	817	3	words	word	NOUN
taxlaw-9795	817	4	,	,	PUNCT
taxlaw-9795	817	5	the	the	DET
taxlaw-9795	817	6	taxpayer	taxpayer	NOUN
taxlaw-9795	817	7	will	will	AUX
taxlaw-9795	817	8	not	not	PART
taxlaw-9795	817	9	file	file	VERB
taxlaw-9795	817	10	if	if	SCONJ
taxlaw-9795	817	11	:	:	PUNCT
taxlaw-9795	817	12	$	$	SYM
taxlaw-9795	817	13	50	50	NUM
taxlaw-9795	817	14	x	x	SYM
taxlaw-9795	817	15	padf	padf	NOUN
taxlaw-9795	817	16	x	x	SYM
taxlaw-9795	817	17	psf	psf	NOUN
taxlaw-9795	817	18	>	>	X
taxlaw-9795	817	19	$	$	SYM
taxlaw-9795	817	20	100	100	NUM
taxlaw-9795	817	21	x	x	SYM
taxlaw-9795	817	22	padnf	padnf	PROPN
taxlaw-9795	817	23	x	x	INTJ
taxlaw-9795	817	24	psnf	psnf	VERB
taxlaw-9795	817	25	the	the	DET
taxlaw-9795	817	26	probability	probability	NOUN
taxlaw-9795	817	27	that	that	SCONJ
taxlaw-9795	817	28	an	an	DET
taxlaw-9795	817	29	irs	irs	PROPN
taxlaw-9795	817	30	challenge	challenge	NOUN
taxlaw-9795	817	31	would	would	AUX
taxlaw-9795	817	32	be	be	AUX
taxlaw-9795	817	33	successful	successful	ADJ
taxlaw-9795	817	34	should	should	AUX
taxlaw-9795	817	35	be	be	AUX
taxlaw-9795	817	36	the	the	DET
taxlaw-9795	817	37	same	same	ADJ
taxlaw-9795	817	38	regardless	regardless	ADV
taxlaw-9795	817	39	of	of	ADP
taxlaw-9795	817	40	whether	whether	SCONJ
taxlaw-9795	817	41	the	the	DET
taxlaw-9795	817	42	taxpayer	taxpayer	NOUN
taxlaw-9795	817	43	files	file	VERB
taxlaw-9795	817	44	the	the	DET
taxlaw-9795	817	45	election	election	NOUN
taxlaw-9795	817	46	or	or	CCONJ
taxlaw-9795	817	47	not	not	PART
taxlaw-9795	817	48	.	.	PUNCT
taxlaw-9795	818	1	in	in	ADP
taxlaw-9795	818	2	other	other	ADJ
taxlaw-9795	818	3	words	word	NOUN
taxlaw-9795	818	4	,	,	PUNCT
taxlaw-9795	818	5	psf	psf	NOUN
taxlaw-9795	818	6	=	=	PUNCT
taxlaw-9795	818	7	psnf	psnf	ADJ
taxlaw-9795	818	8	as	as	ADP
taxlaw-9795	818	9	a	a	DET
taxlaw-9795	818	10	result	result	NOUN
taxlaw-9795	818	11	,	,	PUNCT
taxlaw-9795	818	12	the	the	DET
taxlaw-9795	818	13	equation	equation	NOUN
taxlaw-9795	818	14	above	above	ADV
taxlaw-9795	818	15	could	could	AUX
taxlaw-9795	818	16	be	be	AUX
taxlaw-9795	818	17	simplified	simplify	VERB
taxlaw-9795	818	18	and	and	CCONJ
taxlaw-9795	818	19	rearranged	rearrange	VERB
taxlaw-9795	818	20	as	as	ADP
taxlaw-9795	818	21	:	:	PUNCT
taxlaw-9795	818	22	180	180	NUM
taxlaw-9795	818	23	for	for	ADP
taxlaw-9795	818	24	a	a	DET
taxlaw-9795	818	25	similar	similar	ADJ
taxlaw-9795	818	26	approach	approach	NOUN
taxlaw-9795	818	27	,	,	PUNCT
taxlaw-9795	818	28	see	see	VERB
taxlaw-9795	818	29	,	,	PUNCT
taxlaw-9795	818	30	e.g.	e.g.	ADV
taxlaw-9795	818	31	,	,	PUNCT
taxlaw-9795	818	32	raskolnikov	raskolnikov	PROPN
taxlaw-9795	818	33	,	,	PUNCT
taxlaw-9795	818	34	supra	supra	PROPN
taxlaw-9795	818	35	note	note	PROPN
taxlaw-9795	818	36	10	10	NUM
taxlaw-9795	818	37	,	,	PUNCT
taxlaw-9795	818	38	at	at	ADP
taxlaw-9795	818	39	716	716	NUM
taxlaw-9795	818	40	-	-	SYM
taxlaw-9795	818	41	17	17	NUM
taxlaw-9795	818	42	.	.	PUNCT
taxlaw-9795	819	1	under	under	ADP
taxlaw-9795	819	2	professor	professor	NOUN
taxlaw-9795	819	3	raskolnikov	raskolnikov	PROPN
taxlaw-9795	819	4	’s	’s	PART
taxlaw-9795	819	5	proposal	proposal	NOUN
taxlaw-9795	819	6	,	,	PUNCT
taxlaw-9795	819	7	the	the	DET
taxlaw-9795	819	8	probability	probability	NOUN
taxlaw-9795	819	9	of	of	ADP
taxlaw-9795	819	10	detection	detection	NOUN
taxlaw-9795	819	11	and	and	CCONJ
taxlaw-9795	819	12	the	the	DET
taxlaw-9795	819	13	probability	probability	NOUN
taxlaw-9795	819	14	of	of	ADP
taxlaw-9795	819	15	successful	successful	ADJ
taxlaw-9795	819	16	irs	irs	PROPN
taxlaw-9795	819	17	challenge	challenge	NOUN
taxlaw-9795	819	18	varied	varied	ADJ
taxlaw-9795	819	19	depending	depend	VERB
taxlaw-9795	819	20	upon	upon	SCONJ
taxlaw-9795	819	21	which	which	DET
taxlaw-9795	819	22	regime	regime	NOUN
taxlaw-9795	819	23	a	a	DET
taxlaw-9795	819	24	taxpayer	taxpayer	NOUN
taxlaw-9795	819	25	elected	elect	VERB
taxlaw-9795	819	26	.	.	PUNCT
taxlaw-9795	820	1	see	see	VERB
taxlaw-9795	820	2	i	i	PRON
taxlaw-9795	820	3	d.	d.	PROPN
taxlaw-9795	820	4	by	by	ADP
taxlaw-9795	820	5	contrast	contrast	NOUN
taxlaw-9795	820	6	,	,	PUNCT
taxlaw-9795	820	7	with	with	ADP
taxlaw-9795	820	8	protective	protective	ADJ
taxlaw-9795	820	9	tax	tax	NOUN
taxlaw-9795	820	10	elections	election	NOUN
taxlaw-9795	820	11	that	that	PRON
taxlaw-9795	820	12	include	include	VERB
taxlaw-9795	820	13	the	the	DET
taxlaw-9795	820	14	specified	specified	ADJ
taxlaw-9795	820	15	requirements	requirement	NOUN
taxlaw-9795	820	16	,	,	PUNCT
taxlaw-9795	820	17	making	make	VERB
taxlaw-9795	820	18	or	or	CCONJ
taxlaw-9795	820	19	not	not	PART
taxlaw-9795	820	20	making	make	VERB
taxlaw-9795	820	21	the	the	DET
taxlaw-9795	820	22	election	election	NOUN
taxlaw-9795	820	23	affects	affect	VERB
taxlaw-9795	820	24	the	the	DET
taxlaw-9795	820	25	probability	probability	NOUN
taxlaw-9795	820	26	of	of	ADP
taxlaw-9795	820	27	audit	audit	NOUN
taxlaw-9795	820	28	and	and	CCONJ
taxlaw-9795	820	29	the	the	DET
taxlaw-9795	820	30	probability	probability	NOUN
taxlaw-9795	820	31	of	of	ADP
taxlaw-9795	820	32	detection	detection	NOUN
taxlaw-9795	820	33	.	.	PUNCT
taxlaw-9795	821	1	120	120	NUM
taxlaw-9795	821	2	columbia	columbia	PROPN
taxlaw-9795	821	3	journal	journal	PROPN
taxlaw-9795	821	4	of	of	ADP
taxlaw-9795	821	5	tax	tax	NOUN
taxlaw-9795	821	6	law	law	NOUN
taxlaw-9795	822	1	[	[	X
taxlaw-9795	822	2	vol	vol	NOUN
taxlaw-9795	822	3	:	:	PUNCT
taxlaw-9795	822	4	13:2	13:2	NUM
taxlaw-9795	822	5	padf	padf	NOUN
taxlaw-9795	822	6	>	>	X
taxlaw-9795	822	7	2	2	NUM
taxlaw-9795	822	8	x	x	SYM
taxlaw-9795	822	9	padnf	padnf	ADV
taxlaw-9795	822	10	in	in	ADP
taxlaw-9795	822	11	other	other	ADJ
taxlaw-9795	822	12	words	word	NOUN
taxlaw-9795	822	13	,	,	PUNCT
taxlaw-9795	822	14	a	a	DET
taxlaw-9795	822	15	taxpayer	taxpayer	NOUN
taxlaw-9795	822	16	will	will	AUX
taxlaw-9795	822	17	opt	opt	VERB
taxlaw-9795	822	18	to	to	PART
taxlaw-9795	822	19	not	not	PART
taxlaw-9795	822	20	file	file	VERB
taxlaw-9795	822	21	if	if	SCONJ
taxlaw-9795	822	22	the	the	DET
taxlaw-9795	822	23	probability	probability	NOUN
taxlaw-9795	822	24	that	that	SCONJ
taxlaw-9795	822	25	the	the	DET
taxlaw-9795	822	26	irs	irs	PROPN
taxlaw-9795	822	27	will	will	AUX
taxlaw-9795	822	28	audit	audit	VERB
taxlaw-9795	822	29	the	the	DET
taxlaw-9795	822	30	taxpayer	taxpayer	NOUN
taxlaw-9795	822	31	’s	’s	PART
taxlaw-9795	822	32	return	return	NOUN
taxlaw-9795	822	33	and	and	CCONJ
taxlaw-9795	822	34	detect	detect	VERB
taxlaw-9795	822	35	that	that	SCONJ
taxlaw-9795	822	36	something	something	PRON
taxlaw-9795	822	37	is	be	AUX
taxlaw-9795	822	38	amiss	amiss	ADJ
taxlaw-9795	822	39	upon	upon	SCONJ
taxlaw-9795	822	40	audit	audit	NOUN
taxlaw-9795	822	41	is	be	AUX
taxlaw-9795	822	42	twice	twice	ADV
taxlaw-9795	822	43	as	as	ADV
taxlaw-9795	822	44	great	great	ADJ
taxlaw-9795	822	45	(	(	PUNCT
taxlaw-9795	822	46	or	or	CCONJ
taxlaw-9795	822	47	more	more	ADJ
taxlaw-9795	822	48	)	)	PUNCT
taxlaw-9795	822	49	if	if	SCONJ
taxlaw-9795	822	50	an	an	DET
taxlaw-9795	822	51	election	election	NOUN
taxlaw-9795	822	52	is	be	AUX
taxlaw-9795	822	53	in	in	ADP
taxlaw-9795	822	54	place	place	NOUN
taxlaw-9795	822	55	than	than	SCONJ
taxlaw-9795	822	56	if	if	SCONJ
taxlaw-9795	822	57	it	it	PRON
taxlaw-9795	822	58	is	be	AUX
taxlaw-9795	822	59	not	not	PART
taxlaw-9795	822	60	.	.	PUNCT
taxlaw-9795	823	1	the	the	DET
taxlaw-9795	823	2	prediction	prediction	NOUN
taxlaw-9795	823	3	that	that	SCONJ
taxlaw-9795	823	4	taxpayers	taxpayer	NOUN
taxlaw-9795	823	5	who	who	PRON
taxlaw-9795	823	6	file	file	VERB
taxlaw-9795	823	7	the	the	DET
taxlaw-9795	823	8	election	election	NOUN
taxlaw-9795	823	9	will	will	AUX
taxlaw-9795	823	10	tend	tend	VERB
taxlaw-9795	823	11	to	to	PART
taxlaw-9795	823	12	be	be	AUX
taxlaw-9795	823	13	those	those	PRON
taxlaw-9795	823	14	taking	take	VERB
taxlaw-9795	823	15	defensible	defensible	ADJ
taxlaw-9795	823	16	rather	rather	ADV
taxlaw-9795	823	17	than	than	ADP
taxlaw-9795	823	18	very	very	ADV
taxlaw-9795	823	19	aggressive	aggressive	ADJ
taxlaw-9795	823	20	positions	position	NOUN
taxlaw-9795	823	21	is	be	AUX
taxlaw-9795	823	22	consistent	consistent	ADJ
taxlaw-9795	823	23	with	with	ADP
taxlaw-9795	823	24	the	the	DET
taxlaw-9795	823	25	above	above	ADJ
taxlaw-9795	823	26	equation	equation	NOUN
taxlaw-9795	823	27	if	if	SCONJ
taxlaw-9795	823	28	it	it	PRON
taxlaw-9795	823	29	is	be	AUX
taxlaw-9795	823	30	the	the	DET
taxlaw-9795	823	31	case	case	NOUN
taxlaw-9795	823	32	that	that	SCONJ
taxlaw-9795	823	33	(	(	PUNCT
taxlaw-9795	823	34	1	1	X
taxlaw-9795	823	35	)	)	PUNCT
taxlaw-9795	823	36	the	the	DET
taxlaw-9795	823	37	probability	probability	NOUN
taxlaw-9795	823	38	of	of	ADP
taxlaw-9795	823	39	audit	audit	NOUN
taxlaw-9795	823	40	if	if	SCONJ
taxlaw-9795	823	41	the	the	DET
taxlaw-9795	823	42	election	election	NOUN
taxlaw-9795	823	43	is	be	AUX
taxlaw-9795	823	44	filed	file	VERB
taxlaw-9795	823	45	exceeds	exceed	VERB
taxlaw-9795	823	46	the	the	DET
taxlaw-9795	823	47	probability	probability	NOUN
taxlaw-9795	823	48	of	of	ADP
taxlaw-9795	823	49	audit	audit	NOUN
taxlaw-9795	823	50	if	if	SCONJ
taxlaw-9795	823	51	the	the	DET
taxlaw-9795	823	52	election	election	NOUN
taxlaw-9795	823	53	is	be	AUX
taxlaw-9795	823	54	not	not	PART
taxlaw-9795	823	55	filed	file	VERB
taxlaw-9795	823	56	in	in	ADP
taxlaw-9795	823	57	the	the	DET
taxlaw-9795	823	58	case	case	NOUN
taxlaw-9795	823	59	of	of	ADP
taxlaw-9795	823	60	taxpayers	taxpayer	NOUN
taxlaw-9795	823	61	taking	take	VERB
taxlaw-9795	823	62	aggressive	aggressive	ADJ
taxlaw-9795	823	63	positions	position	NOUN
taxlaw-9795	823	64	by	by	ADP
taxlaw-9795	823	65	the	the	DET
taxlaw-9795	823	66	same	same	ADJ
taxlaw-9795	823	67	or	or	CCONJ
taxlaw-9795	823	68	a	a	DET
taxlaw-9795	823	69	wider	wide	ADJ
taxlaw-9795	823	70	margin	margin	NOUN
taxlaw-9795	823	71	than	than	ADP
taxlaw-9795	823	72	in	in	ADP
taxlaw-9795	823	73	the	the	DET
taxlaw-9795	823	74	case	case	NOUN
taxlaw-9795	823	75	of	of	ADP
taxlaw-9795	823	76	taxpayers	taxpayer	NOUN
taxlaw-9795	823	77	taking	take	VERB
taxlaw-9795	823	78	defensible	defensible	ADJ
taxlaw-9795	823	79	positions	position	NOUN
taxlaw-9795	823	80	(	(	PUNCT
taxlaw-9795	823	81	or	or	CCONJ
taxlaw-9795	823	82	,	,	PUNCT
taxlaw-9795	823	83	more	more	ADV
taxlaw-9795	823	84	precisely	precisely	ADV
taxlaw-9795	823	85	,	,	PUNCT
taxlaw-9795	823	86	that	that	PRON
taxlaw-9795	823	87	is	be	AUX
taxlaw-9795	823	88	predicted	predict	VERB
taxlaw-9795	823	89	to	to	PART
taxlaw-9795	823	90	be	be	AUX
taxlaw-9795	823	91	the	the	DET
taxlaw-9795	823	92	case	case	NOUN
taxlaw-9795	823	93	by	by	ADP
taxlaw-9795	823	94	taxpayers	taxpayer	NOUN
taxlaw-9795	823	95	)	)	PUNCT
taxlaw-9795	823	96	and	and	CCONJ
taxlaw-9795	823	97	(	(	PUNCT
taxlaw-9795	823	98	2	2	X
taxlaw-9795	823	99	)	)	PUNCT
taxlaw-9795	823	100	the	the	DET
taxlaw-9795	823	101	same	same	ADJ
taxlaw-9795	823	102	is	be	AUX
taxlaw-9795	823	103	true	true	ADJ
taxlaw-9795	823	104	in	in	ADP
taxlaw-9795	823	105	the	the	DET
taxlaw-9795	823	106	case	case	NOUN
taxlaw-9795	823	107	of	of	ADP
taxlaw-9795	823	108	the	the	DET
taxlaw-9795	823	109	probability	probability	NOUN
taxlaw-9795	823	110	of	of	ADP
taxlaw-9795	823	111	the	the	DET
taxlaw-9795	823	112	irs	irs	PROPN
taxlaw-9795	823	113	detecting	detect	VERB
taxlaw-9795	823	114	that	that	SCONJ
taxlaw-9795	823	115	something	something	PRON
taxlaw-9795	823	116	is	be	AUX
taxlaw-9795	823	117	amiss	amiss	ADJ
taxlaw-9795	823	118	on	on	ADP
taxlaw-9795	823	119	audit	audit	NOUN
taxlaw-9795	823	120	.	.	PUNCT
taxlaw-9795	824	1	each	each	PRON
taxlaw-9795	824	2	of	of	ADP
taxlaw-9795	824	3	these	these	DET
taxlaw-9795	824	4	two	two	NUM
taxlaw-9795	824	5	conditions	condition	NOUN
taxlaw-9795	824	6	could	could	AUX
taxlaw-9795	824	7	plausibly	plausibly	ADV
taxlaw-9795	824	8	be	be	AUX
taxlaw-9795	824	9	true	true	ADJ
taxlaw-9795	824	10	if	if	SCONJ
taxlaw-9795	824	11	filing	file	VERB
taxlaw-9795	824	12	the	the	DET
taxlaw-9795	824	13	election	election	NOUN
taxlaw-9795	824	14	triggers	trigger	VERB
taxlaw-9795	824	15	an	an	DET
taxlaw-9795	824	16	extended	extended	ADJ
taxlaw-9795	824	17	statute	statute	NOUN
taxlaw-9795	824	18	of	of	ADP
taxlaw-9795	824	19	limitations	limitation	NOUN
taxlaw-9795	824	20	and	and	CCONJ
taxlaw-9795	824	21	a	a	DET
taxlaw-9795	824	22	requirement	requirement	NOUN
taxlaw-9795	824	23	that	that	SCONJ
taxlaw-9795	824	24	the	the	DET
taxlaw-9795	824	25	taxpayer	taxpayer	NOUN
taxlaw-9795	824	26	submit	submit	VERB
taxlaw-9795	824	27	a	a	DET
taxlaw-9795	824	28	statement	statement	NOUN
taxlaw-9795	824	29	justifying	justify	VERB
taxlaw-9795	824	30	his	his	PRON
taxlaw-9795	824	31	or	or	CCONJ
taxlaw-9795	824	32	her	her	PRON
taxlaw-9795	824	33	initial	initial	ADJ
taxlaw-9795	824	34	reporting	reporting	NOUN
taxlaw-9795	824	35	position	position	NOUN
taxlaw-9795	824	36	.	.	PUNCT
taxlaw-9795	825	1	as	as	ADP
taxlaw-9795	825	2	to	to	ADP
taxlaw-9795	825	3	the	the	DET
taxlaw-9795	825	4	first	first	ADJ
taxlaw-9795	825	5	condition	condition	NOUN
taxlaw-9795	825	6	,	,	PUNCT
taxlaw-9795	825	7	assuming	assume	VERB
taxlaw-9795	825	8	the	the	DET
taxlaw-9795	825	9	irs	irs	PROPN
taxlaw-9795	825	10	audits	audits	NOUN
taxlaw-9795	825	11	tax	tax	NOUN
taxlaw-9795	825	12	election	election	NOUN
taxlaw-9795	825	13	filers	filer	NOUN
taxlaw-9795	825	14	and	and	CCONJ
taxlaw-9795	825	15	tax	tax	NOUN
taxlaw-9795	825	16	election	election	NOUN
taxlaw-9795	825	17	non	non	NOUN
taxlaw-9795	825	18	-	-	NOUN
taxlaw-9795	825	19	filers	filer	NOUN
taxlaw-9795	825	20	at	at	ADP
taxlaw-9795	825	21	roughly	roughly	ADV
taxlaw-9795	825	22	the	the	DET
taxlaw-9795	825	23	same	same	ADJ
taxlaw-9795	825	24	rate	rate	NOUN
taxlaw-9795	825	25	,	,	PUNCT
taxlaw-9795	825	26	taxpayers	taxpayer	NOUN
taxlaw-9795	825	27	might	might	AUX
taxlaw-9795	825	28	expect	expect	VERB
taxlaw-9795	825	29	that	that	SCONJ
taxlaw-9795	825	30	the	the	DET
taxlaw-9795	825	31	requirement	requirement	NOUN
taxlaw-9795	825	32	to	to	PART
taxlaw-9795	825	33	submit	submit	VERB
taxlaw-9795	825	34	a	a	DET
taxlaw-9795	825	35	statement	statement	NOUN
taxlaw-9795	825	36	and	and	CCONJ
taxlaw-9795	825	37	the	the	DET
taxlaw-9795	825	38	extended	extended	ADJ
taxlaw-9795	825	39	statute	statute	NOUN
taxlaw-9795	825	40	of	of	ADP
taxlaw-9795	825	41	limitations	limitation	NOUN
taxlaw-9795	825	42	would	would	AUX
taxlaw-9795	825	43	allow	allow	VERB
taxlaw-9795	825	44	the	the	DET
taxlaw-9795	825	45	irs	irs	PROPN
taxlaw-9795	825	46	to	to	PART
taxlaw-9795	825	47	be	be	AUX
taxlaw-9795	825	48	savvier	savvy	ADJ
taxlaw-9795	825	49	about	about	ADP
taxlaw-9795	825	50	which	which	DET
taxlaw-9795	825	51	taxpayers	taxpayer	NOUN
taxlaw-9795	825	52	it	it	PRON
taxlaw-9795	825	53	selects	select	VERB
taxlaw-9795	825	54	to	to	PART
taxlaw-9795	825	55	audit	audit	VERB
taxlaw-9795	825	56	from	from	ADP
taxlaw-9795	825	57	the	the	DET
taxlaw-9795	825	58	group	group	NOUN
taxlaw-9795	825	59	that	that	PRON
taxlaw-9795	825	60	have	have	AUX
taxlaw-9795	825	61	filed	file	VERB
taxlaw-9795	825	62	elections	election	NOUN
taxlaw-9795	825	63	and	and	CCONJ
taxlaw-9795	825	64	disproportionately	disproportionately	ADV
taxlaw-9795	825	65	audit	audit	VERB
taxlaw-9795	825	66	those	those	PRON
taxlaw-9795	825	67	with	with	ADP
taxlaw-9795	825	68	weaker	weak	ADJ
taxlaw-9795	825	69	claims	claim	NOUN
taxlaw-9795	825	70	while	while	SCONJ
taxlaw-9795	825	71	the	the	DET
taxlaw-9795	825	72	irs	irs	PROPN
taxlaw-9795	825	73	's	's	PART
taxlaw-9795	825	74	decisions	decision	NOUN
taxlaw-9795	825	75	about	about	ADP
taxlaw-9795	825	76	who	who	PRON
taxlaw-9795	825	77	to	to	PART
taxlaw-9795	825	78	audit	audit	VERB
taxlaw-9795	825	79	from	from	ADP
taxlaw-9795	825	80	the	the	DET
taxlaw-9795	825	81	group	group	NOUN
taxlaw-9795	825	82	of	of	ADP
taxlaw-9795	825	83	tax	tax	NOUN
taxlaw-9795	825	84	election	election	NOUN
taxlaw-9795	825	85	non	non	NOUN
taxlaw-9795	825	86	-	-	NOUN
taxlaw-9795	825	87	filers	filer	NOUN
taxlaw-9795	825	88	may	may	AUX
taxlaw-9795	825	89	be	be	AUX
taxlaw-9795	825	90	more	more	ADV
taxlaw-9795	825	91	random	random	ADJ
taxlaw-9795	825	92	.	.	PUNCT
taxlaw-9795	826	1	thus	thus	ADV
taxlaw-9795	826	2	,	,	PUNCT
taxlaw-9795	826	3	for	for	ADP
taxlaw-9795	826	4	a	a	DET
taxlaw-9795	826	5	taxpayer	taxpayer	NOUN
taxlaw-9795	826	6	taking	take	VERB
taxlaw-9795	826	7	an	an	DET
taxlaw-9795	826	8	aggressive	aggressive	ADJ
taxlaw-9795	826	9	position	position	NOUN
taxlaw-9795	826	10	,	,	PUNCT
taxlaw-9795	826	11	filing	file	VERB
taxlaw-9795	826	12	an	an	DET
taxlaw-9795	826	13	election	election	NOUN
taxlaw-9795	826	14	may	may	AUX
taxlaw-9795	826	15	increase	increase	VERB
taxlaw-9795	826	16	the	the	DET
taxlaw-9795	826	17	taxpayer	taxpayer	NOUN
taxlaw-9795	826	18	's	's	PART
taxlaw-9795	826	19	perceived	perceive	VERB
taxlaw-9795	826	20	probability	probability	NOUN
taxlaw-9795	826	21	of	of	ADP
taxlaw-9795	826	22	audit	audit	NOUN
taxlaw-9795	826	23	by	by	ADP
taxlaw-9795	826	24	a	a	DET
taxlaw-9795	826	25	wider	wide	ADJ
taxlaw-9795	826	26	margin	margin	NOUN
taxlaw-9795	826	27	than	than	ADP
taxlaw-9795	826	28	for	for	ADP
taxlaw-9795	826	29	a	a	DET
taxlaw-9795	826	30	taxpayer	taxpayer	NOUN
taxlaw-9795	826	31	taking	take	VERB
taxlaw-9795	826	32	a	a	DET
taxlaw-9795	826	33	defensible	defensible	ADJ
taxlaw-9795	826	34	position	position	NOUN
taxlaw-9795	826	35	.	.	PUNCT
taxlaw-9795	827	1	as	as	ADP
taxlaw-9795	827	2	to	to	ADP
taxlaw-9795	827	3	the	the	DET
taxlaw-9795	827	4	second	second	ADJ
taxlaw-9795	827	5	condition	condition	NOUN
taxlaw-9795	827	6	,	,	PUNCT
taxlaw-9795	827	7	if	if	SCONJ
taxlaw-9795	827	8	a	a	DET
taxlaw-9795	827	9	taxpayer	taxpayer	NOUN
taxlaw-9795	827	10	is	be	AUX
taxlaw-9795	827	11	taking	take	VERB
taxlaw-9795	827	12	a	a	DET
taxlaw-9795	827	13	very	very	ADV
taxlaw-9795	827	14	defensible	defensible	ADJ
taxlaw-9795	827	15	position	position	NOUN
taxlaw-9795	827	16	,	,	PUNCT
taxlaw-9795	827	17	the	the	DET
taxlaw-9795	827	18	probability	probability	NOUN
taxlaw-9795	827	19	of	of	ADP
taxlaw-9795	827	20	the	the	DET
taxlaw-9795	827	21	irs	irs	PROPN
taxlaw-9795	827	22	detecting	detect	VERB
taxlaw-9795	827	23	that	that	SCONJ
taxlaw-9795	827	24	something	something	PRON
taxlaw-9795	827	25	is	be	AUX
taxlaw-9795	827	26	amiss	amiss	ADJ
taxlaw-9795	827	27	may	may	AUX
taxlaw-9795	827	28	not	not	PART
taxlaw-9795	827	29	increase	increase	VERB
taxlaw-9795	827	30	by	by	ADP
taxlaw-9795	827	31	much	much	ADJ
taxlaw-9795	827	32	if	if	SCONJ
taxlaw-9795	827	33	the	the	DET
taxlaw-9795	827	34	taxpayer	taxpayer	NOUN
taxlaw-9795	827	35	submits	submit	VERB
taxlaw-9795	827	36	a	a	DET
taxlaw-9795	827	37	filing	filing	NOUN
taxlaw-9795	827	38	that	that	PRON
taxlaw-9795	827	39	contains	contain	VERB
taxlaw-9795	827	40	more	more	ADJ
taxlaw-9795	827	41	information	information	NOUN
taxlaw-9795	827	42	about	about	ADP
taxlaw-9795	827	43	the	the	DET
taxlaw-9795	827	44	taxpayer	taxpayer	NOUN
taxlaw-9795	827	45	’s	’s	PART
taxlaw-9795	827	46	reporting	reporting	NOUN
taxlaw-9795	827	47	position	position	NOUN
taxlaw-9795	827	48	.	.	PUNCT
taxlaw-9795	828	1	(	(	PUNCT
taxlaw-9795	828	2	in	in	ADP
taxlaw-9795	828	3	other	other	ADJ
taxlaw-9795	828	4	words	word	NOUN
taxlaw-9795	828	5	,	,	PUNCT
taxlaw-9795	828	6	requiring	require	VERB
taxlaw-9795	828	7	a	a	DET
taxlaw-9795	828	8	taxpayer	taxpayer	NOUN
taxlaw-9795	828	9	to	to	PART
taxlaw-9795	828	10	provide	provide	VERB
taxlaw-9795	828	11	more	more	ADJ
taxlaw-9795	828	12	information	information	NOUN
taxlaw-9795	828	13	does	do	AUX
taxlaw-9795	828	14	not	not	PART
taxlaw-9795	828	15	increase	increase	VERB
taxlaw-9795	828	16	by	by	ADP
taxlaw-9795	828	17	much	much	ADJ
taxlaw-9795	828	18	the	the	DET
taxlaw-9795	828	19	odds	odd	NOUN
taxlaw-9795	828	20	of	of	ADP
taxlaw-9795	828	21	the	the	DET
taxlaw-9795	828	22	irs	irs	PROPN
taxlaw-9795	828	23	detecting	detect	VERB
taxlaw-9795	828	24	that	that	SCONJ
taxlaw-9795	828	25	something	something	PRON
taxlaw-9795	828	26	is	be	AUX
taxlaw-9795	828	27	amiss	amiss	ADJ
taxlaw-9795	828	28	when	when	SCONJ
taxlaw-9795	828	29	there	there	PRON
taxlaw-9795	828	30	is	be	VERB
taxlaw-9795	828	31	nothing	nothing	PRON
taxlaw-9795	828	32	particularly	particularly	ADV
taxlaw-9795	828	33	amiss	amiss	ADJ
taxlaw-9795	828	34	to	to	PART
taxlaw-9795	828	35	detect	detect	VERB
taxlaw-9795	828	36	.	.	PUNCT
taxlaw-9795	828	37	)	)	PUNCT
taxlaw-9795	829	1	as	as	SCONJ
taxlaw-9795	829	2	the	the	DET
taxlaw-9795	829	3	taxpayer	taxpayer	NOUN
taxlaw-9795	829	4	’s	’s	PART
taxlaw-9795	829	5	position	position	NOUN
taxlaw-9795	829	6	becomes	become	VERB
taxlaw-9795	829	7	more	more	ADV
taxlaw-9795	829	8	aggressive	aggressive	ADJ
taxlaw-9795	829	9	,	,	PUNCT
taxlaw-9795	829	10	the	the	DET
taxlaw-9795	829	11	difference	difference	NOUN
taxlaw-9795	829	12	grows	grow	VERB
taxlaw-9795	829	13	between	between	ADP
taxlaw-9795	829	14	the	the	DET
taxlaw-9795	829	15	probability	probability	NOUN
taxlaw-9795	829	16	that	that	SCONJ
taxlaw-9795	829	17	the	the	DET
taxlaw-9795	829	18	irs	irs	PROPN
taxlaw-9795	829	19	detects	detect	VERB
taxlaw-9795	829	20	that	that	SCONJ
taxlaw-9795	829	21	something	something	PRON
taxlaw-9795	829	22	is	be	AUX
taxlaw-9795	829	23	amiss	amiss	ADJ
taxlaw-9795	829	24	if	if	SCONJ
taxlaw-9795	829	25	the	the	DET
taxlaw-9795	829	26	taxpayer	taxpayer	NOUN
taxlaw-9795	829	27	files	file	VERB
taxlaw-9795	829	28	an	an	DET
taxlaw-9795	829	29	election	election	NOUN
taxlaw-9795	829	30	with	with	ADP
taxlaw-9795	829	31	the	the	DET
taxlaw-9795	829	32	required	require	VERB
taxlaw-9795	829	33	statement	statement	NOUN
taxlaw-9795	829	34	and	and	CCONJ
taxlaw-9795	829	35	the	the	DET
taxlaw-9795	829	36	probability	probability	NOUN
taxlaw-9795	829	37	that	that	SCONJ
taxlaw-9795	829	38	the	the	DET
taxlaw-9795	829	39	same	same	ADJ
taxlaw-9795	829	40	occurs	occur	VERB
taxlaw-9795	829	41	if	if	SCONJ
taxlaw-9795	829	42	the	the	DET
taxlaw-9795	829	43	taxpayer	taxpayer	NOUN
taxlaw-9795	829	44	has	have	AUX
taxlaw-9795	829	45	not	not	PART
taxlaw-9795	829	46	made	make	VERB
taxlaw-9795	829	47	such	such	DET
taxlaw-9795	829	48	an	an	DET
taxlaw-9795	829	49	election	election	NOUN
taxlaw-9795	829	50	.	.	PUNCT
taxlaw-9795	830	1	the	the	DET
taxlaw-9795	830	2	discussion	discussion	NOUN
taxlaw-9795	830	3	above	above	ADP
taxlaw-9795	830	4	assumes	assume	VERB
taxlaw-9795	830	5	that	that	SCONJ
taxlaw-9795	830	6	the	the	DET
taxlaw-9795	830	7	irs	irs	PROPN
taxlaw-9795	830	8	would	would	AUX
taxlaw-9795	830	9	audit	audit	VERB
taxlaw-9795	830	10	(	(	PUNCT
taxlaw-9795	830	11	and	and	CCONJ
taxlaw-9795	830	12	that	that	SCONJ
taxlaw-9795	830	13	taxpayers	taxpayer	NOUN
taxlaw-9795	830	14	would	would	AUX
taxlaw-9795	830	15	predict	predict	VERB
taxlaw-9795	830	16	that	that	SCONJ
taxlaw-9795	830	17	the	the	DET
taxlaw-9795	830	18	irs	irs	PROPN
taxlaw-9795	830	19	would	would	AUX
taxlaw-9795	830	20	audit	audit	VERB
taxlaw-9795	830	21	)	)	PUNCT
taxlaw-9795	830	22	the	the	DET
taxlaw-9795	830	23	two	two	NUM
taxlaw-9795	830	24	groups	group	NOUN
taxlaw-9795	830	25	at	at	ADP
taxlaw-9795	830	26	roughly	roughly	ADV
taxlaw-9795	830	27	the	the	DET
taxlaw-9795	830	28	same	same	ADJ
taxlaw-9795	830	29	rate	rate	NOUN
taxlaw-9795	830	30	,	,	PUNCT
taxlaw-9795	830	31	rather	rather	ADV
taxlaw-9795	830	32	than	than	ADP
taxlaw-9795	830	33	audit	audit	VERB
taxlaw-9795	830	34	tax	tax	NOUN
taxlaw-9795	830	35	election	election	NOUN
taxlaw-9795	830	36	non	non	NOUN
taxlaw-9795	830	37	-	-	NOUN
taxlaw-9795	830	38	filers	filer	NOUN
taxlaw-9795	830	39	more	more	ADV
taxlaw-9795	830	40	frequently	frequently	ADV
taxlaw-9795	830	41	to	to	PART
taxlaw-9795	830	42	try	try	VERB
taxlaw-9795	830	43	to	to	PART
taxlaw-9795	830	44	make	make	VERB
taxlaw-9795	830	45	use	use	NOUN
taxlaw-9795	830	46	of	of	ADP
taxlaw-9795	830	47	the	the	DET
taxlaw-9795	830	48	prediction	prediction	NOUN
taxlaw-9795	830	49	that	that	SCONJ
taxlaw-9795	830	50	taxpayers	taxpayer	NOUN
taxlaw-9795	830	51	taking	take	VERB
taxlaw-9795	830	52	aggressive	aggressive	ADJ
taxlaw-9795	830	53	positions	position	NOUN
taxlaw-9795	830	54	would	would	AUX
taxlaw-9795	830	55	tend	tend	VERB
taxlaw-9795	830	56	to	to	PART
taxlaw-9795	830	57	not	not	PART
taxlaw-9795	830	58	file	file	VERB
taxlaw-9795	830	59	.	.	PUNCT
taxlaw-9795	831	1	auditing	audit	VERB
taxlaw-9795	831	2	non	non	ADJ
taxlaw-9795	831	3	-	-	ADJ
taxlaw-9795	831	4	tax	tax	ADJ
taxlaw-9795	831	5	election	election	NOUN
taxlaw-9795	831	6	filers	filer	NOUN
taxlaw-9795	831	7	at	at	ADP
taxlaw-9795	831	8	a	a	DET
taxlaw-9795	831	9	higher	high	ADJ
taxlaw-9795	831	10	rate	rate	NOUN
taxlaw-9795	831	11	could	could	AUX
taxlaw-9795	831	12	induce	induce	VERB
taxlaw-9795	831	13	taxpayers	taxpayer	NOUN
taxlaw-9795	831	14	taking	take	VERB
taxlaw-9795	831	15	aggressive	aggressive	ADJ
taxlaw-9795	831	16	positions	position	NOUN
taxlaw-9795	831	17	to	to	PART
taxlaw-9795	831	18	shift	shift	VERB
taxlaw-9795	831	19	into	into	ADP
taxlaw-9795	831	20	the	the	DET
taxlaw-9795	831	21	group	group	NOUN
taxlaw-9795	831	22	that	that	PRON
taxlaw-9795	831	23	file	file	VERB
taxlaw-9795	831	24	the	the	DET
taxlaw-9795	831	25	election	election	NOUN
taxlaw-9795	831	26	.	.	PUNCT
taxlaw-9795	832	1	at	at	ADP
taxlaw-9795	832	2	first	first	ADJ
taxlaw-9795	832	3	glance	glance	NOUN
taxlaw-9795	832	4	,	,	PUNCT
taxlaw-9795	832	5	it	it	PRON
taxlaw-9795	832	6	may	may	AUX
taxlaw-9795	832	7	seem	seem	VERB
taxlaw-9795	832	8	that	that	SCONJ
taxlaw-9795	832	9	,	,	PUNCT
taxlaw-9795	832	10	if	if	SCONJ
taxlaw-9795	832	11	the	the	DET
taxlaw-9795	832	12	irs	irs	PROPN
taxlaw-9795	832	13	does	do	AUX
taxlaw-9795	832	14	not	not	PART
taxlaw-9795	832	15	make	make	VERB
taxlaw-9795	832	16	use	use	NOUN
taxlaw-9795	832	17	of	of	ADP
taxlaw-9795	832	18	the	the	DET
taxlaw-9795	832	19	prediction	prediction	NOUN
taxlaw-9795	832	20	that	that	SCONJ
taxlaw-9795	832	21	taxpayers	taxpayer	NOUN
taxlaw-9795	832	22	taking	take	VERB
taxlaw-9795	832	23	very	very	ADV
taxlaw-9795	832	24	aggressive	aggressive	ADJ
taxlaw-9795	832	25	positions	position	NOUN
taxlaw-9795	832	26	may	may	AUX
taxlaw-9795	832	27	tend	tend	VERB
taxlaw-9795	832	28	to	to	PART
taxlaw-9795	832	29	not	not	PART
taxlaw-9795	832	30	file	file	VERB
taxlaw-9795	832	31	election	election	NOUN
taxlaw-9795	832	32	by	by	ADP
taxlaw-9795	832	33	auditing	audit	VERB
taxlaw-9795	832	34	this	this	DET
taxlaw-9795	832	35	group	group	NOUN
taxlaw-9795	832	36	of	of	ADP
taxlaw-9795	832	37	taxpayers	taxpayer	NOUN
taxlaw-9795	832	38	at	at	ADP
taxlaw-9795	832	39	a	a	DET
taxlaw-9795	832	40	higher	high	ADJ
taxlaw-9795	832	41	rate	rate	NOUN
taxlaw-9795	832	42	,	,	PUNCT
taxlaw-9795	832	43	it	it	PRON
taxlaw-9795	832	44	will	will	AUX
taxlaw-9795	832	45	sacrifice	sacrifice	VERB
taxlaw-9795	832	46	any	any	DET
taxlaw-9795	832	47	administrative	administrative	ADJ
taxlaw-9795	832	48	benefit	benefit	NOUN
taxlaw-9795	832	49	flowing	flow	VERB
taxlaw-9795	832	50	from	from	ADP
taxlaw-9795	832	51	taxpayers	taxpayer	NOUN
taxlaw-9795	832	52	separating	separate	VERB
taxlaw-9795	832	53	themselves	themselves	PRON
taxlaw-9795	832	54	into	into	ADP
taxlaw-9795	832	55	tax	tax	NOUN
taxlaw-9795	832	56	election	election	NOUN
taxlaw-9795	832	57	filers	filer	NOUN
taxlaw-9795	832	58	and	and	CCONJ
taxlaw-9795	832	59	non	non	NOUN
taxlaw-9795	832	60	-	-	NOUN
taxlaw-9795	832	61	filers	filer	NOUN
taxlaw-9795	832	62	.	.	PUNCT
taxlaw-9795	833	1	nevertheless	nevertheless	ADV
taxlaw-9795	833	2	,	,	PUNCT
taxlaw-9795	833	3	the	the	DET
taxlaw-9795	833	4	separation	separation	NOUN
taxlaw-9795	833	5	can	can	AUX
taxlaw-9795	833	6	still	still	ADV
taxlaw-9795	833	7	be	be	AUX
taxlaw-9795	833	8	useful	useful	ADJ
taxlaw-9795	833	9	in	in	ADP
taxlaw-9795	833	10	two	two	NUM
taxlaw-9795	833	11	respects	respect	NOUN
taxlaw-9795	833	12	.	.	PUNCT
taxlaw-9795	834	1	first	first	ADV
taxlaw-9795	834	2	,	,	PUNCT
taxlaw-9795	834	3	it	it	PRON
taxlaw-9795	834	4	helps	help	VERB
taxlaw-9795	834	5	to	to	ADP
taxlaw-9795	834	6	2022	2022	NUM
taxlaw-9795	834	7	]	]	PUNCT
taxlaw-9795	834	8	protective	protective	ADJ
taxlaw-9795	834	9	tax	tax	NOUN
taxlaw-9795	834	10	elections	election	NOUN
taxlaw-9795	834	11	121	121	NUM
taxlaw-9795	834	12	ensure	ensure	VERB
taxlaw-9795	834	13	that	that	SCONJ
taxlaw-9795	834	14	the	the	DET
taxlaw-9795	834	15	implicit	implicit	ADJ
taxlaw-9795	834	16	penalty	penalty	NOUN
taxlaw-9795	834	17	tends	tend	VERB
taxlaw-9795	834	18	to	to	PART
taxlaw-9795	834	19	be	be	AUX
taxlaw-9795	834	20	imposed	impose	VERB
taxlaw-9795	834	21	on	on	ADP
taxlaw-9795	834	22	taxpayers	taxpayer	NOUN
taxlaw-9795	834	23	taking	take	VERB
taxlaw-9795	834	24	very	very	ADV
taxlaw-9795	834	25	aggressive	aggressive	ADJ
taxlaw-9795	834	26	positions	position	NOUN
taxlaw-9795	834	27	rather	rather	ADV
taxlaw-9795	834	28	than	than	ADP
taxlaw-9795	834	29	defensible	defensible	ADJ
taxlaw-9795	834	30	positions	position	NOUN
taxlaw-9795	834	31	.	.	PUNCT
taxlaw-9795	835	1	second	second	ADJ
taxlaw-9795	835	2	,	,	PUNCT
taxlaw-9795	835	3	it	it	PRON
taxlaw-9795	835	4	is	be	AUX
taxlaw-9795	835	5	possible	possible	ADJ
taxlaw-9795	835	6	that	that	SCONJ
taxlaw-9795	835	7	the	the	DET
taxlaw-9795	835	8	separation	separation	NOUN
taxlaw-9795	835	9	of	of	ADP
taxlaw-9795	835	10	taxpayers	taxpayer	NOUN
taxlaw-9795	835	11	into	into	ADP
taxlaw-9795	835	12	different	different	ADJ
taxlaw-9795	835	13	pools	pool	NOUN
taxlaw-9795	835	14	may	may	AUX
taxlaw-9795	835	15	make	make	VERB
taxlaw-9795	835	16	the	the	DET
taxlaw-9795	835	17	probability	probability	NOUN
taxlaw-9795	835	18	of	of	ADP
taxlaw-9795	835	19	detecting	detect	VERB
taxlaw-9795	835	20	that	that	SCONJ
taxlaw-9795	835	21	something	something	PRON
taxlaw-9795	835	22	is	be	AUX
taxlaw-9795	835	23	amiss	amiss	ADJ
taxlaw-9795	835	24	when	when	SCONJ
taxlaw-9795	835	25	the	the	DET
taxlaw-9795	835	26	irs	irs	PROPN
taxlaw-9795	835	27	audits	audits	VERB
taxlaw-9795	835	28	even	even	ADV
taxlaw-9795	835	29	a	a	DET
taxlaw-9795	835	30	tax	tax	NOUN
taxlaw-9795	835	31	election	election	NOUN
taxlaw-9795	835	32	non	non	ADJ
taxlaw-9795	835	33	-	-	NOUN
taxlaw-9795	835	34	filer	filer	NOUN
taxlaw-9795	835	35	higher	high	ADJ
taxlaw-9795	835	36	than	than	SCONJ
taxlaw-9795	835	37	it	it	PRON
taxlaw-9795	835	38	would	would	AUX
taxlaw-9795	835	39	otherwise	otherwise	ADV
taxlaw-9795	835	40	be	be	AUX
taxlaw-9795	835	41	.	.	PUNCT
taxlaw-9795	836	1	the	the	DET
taxlaw-9795	836	2	discussion	discussion	NOUN
taxlaw-9795	836	3	above	above	ADP
taxlaw-9795	836	4	also	also	ADV
taxlaw-9795	836	5	assumes	assume	VERB
taxlaw-9795	836	6	that	that	SCONJ
taxlaw-9795	836	7	a	a	DET
taxlaw-9795	836	8	protective	protective	NOUN
taxlaw-9795	836	9	filed	file	VERB
taxlaw-9795	836	10	tax	tax	NOUN
taxlaw-9795	836	11	election	election	NOUN
taxlaw-9795	836	12	will	will	AUX
taxlaw-9795	836	13	be	be	AUX
taxlaw-9795	836	14	effective	effective	ADJ
taxlaw-9795	836	15	even	even	ADV
taxlaw-9795	836	16	in	in	ADP
taxlaw-9795	836	17	the	the	DET
taxlaw-9795	836	18	case	case	NOUN
taxlaw-9795	836	19	of	of	ADP
taxlaw-9795	836	20	taxpayers	taxpayer	NOUN
taxlaw-9795	836	21	taking	take	VERB
taxlaw-9795	836	22	very	very	ADV
taxlaw-9795	836	23	aggressive	aggressive	ADJ
taxlaw-9795	836	24	positions	position	NOUN
taxlaw-9795	836	25	.	.	PUNCT
taxlaw-9795	837	1	if	if	SCONJ
taxlaw-9795	837	2	this	this	PRON
taxlaw-9795	837	3	does	do	AUX
taxlaw-9795	837	4	not	not	PART
taxlaw-9795	837	5	hold	hold	VERB
taxlaw-9795	837	6	true	true	ADJ
taxlaw-9795	837	7	,	,	PUNCT
taxlaw-9795	837	8	then	then	ADV
taxlaw-9795	837	9	the	the	DET
taxlaw-9795	837	10	availability	availability	NOUN
taxlaw-9795	837	11	of	of	ADP
taxlaw-9795	837	12	the	the	DET
taxlaw-9795	837	13	election	election	NOUN
taxlaw-9795	837	14	can	can	AUX
taxlaw-9795	837	15	even	even	ADV
taxlaw-9795	837	16	more	more	ADV
taxlaw-9795	837	17	effectively	effectively	ADV
taxlaw-9795	837	18	act	act	VERB
taxlaw-9795	837	19	as	as	ADP
taxlaw-9795	837	20	a	a	DET
taxlaw-9795	837	21	screen	screen	NOUN
taxlaw-9795	837	22	.	.	PUNCT
taxlaw-9795	838	1	in	in	ADP
taxlaw-9795	838	2	other	other	ADJ
taxlaw-9795	838	3	words	word	NOUN
taxlaw-9795	838	4	,	,	PUNCT
taxlaw-9795	838	5	it	it	PRON
taxlaw-9795	838	6	is	be	AUX
taxlaw-9795	838	7	possible	possible	ADJ
taxlaw-9795	838	8	that	that	SCONJ
taxlaw-9795	838	9	,	,	PUNCT
taxlaw-9795	838	10	in	in	ADP
taxlaw-9795	838	11	the	the	DET
taxlaw-9795	838	12	case	case	NOUN
taxlaw-9795	838	13	of	of	ADP
taxlaw-9795	838	14	a	a	DET
taxlaw-9795	838	15	very	very	ADV
taxlaw-9795	838	16	aggressive	aggressive	ADJ
taxlaw-9795	838	17	position	position	NOUN
taxlaw-9795	838	18	,	,	PUNCT
taxlaw-9795	838	19	even	even	ADV
taxlaw-9795	838	20	if	if	SCONJ
taxlaw-9795	838	21	the	the	DET
taxlaw-9795	838	22	election	election	NOUN
taxlaw-9795	838	23	was	be	AUX
taxlaw-9795	838	24	filed	file	VERB
taxlaw-9795	838	25	the	the	DET
taxlaw-9795	838	26	additional	additional	ADJ
taxlaw-9795	838	27	tax	tax	NOUN
taxlaw-9795	838	28	liability	liability	NOUN
taxlaw-9795	838	29	imposed	impose	VERB
taxlaw-9795	838	30	upon	upon	SCONJ
taxlaw-9795	838	31	the	the	DET
taxlaw-9795	838	32	taxpayer	taxpayer	NOUN
taxlaw-9795	838	33	.	.	PUNCT
taxlaw-9795	839	1	in	in	ADP
taxlaw-9795	839	2	that	that	DET
taxlaw-9795	839	3	case	case	NOUN
taxlaw-9795	839	4	,	,	PUNCT
taxlaw-9795	839	5	for	for	ADP
taxlaw-9795	839	6	a	a	DET
taxlaw-9795	839	7	taxpayer	taxpayer	NOUN
taxlaw-9795	839	8	taking	take	VERB
taxlaw-9795	839	9	a	a	DET
taxlaw-9795	839	10	very	very	ADV
taxlaw-9795	839	11	aggressive	aggressive	ADJ
taxlaw-9795	839	12	position	position	NOUN
taxlaw-9795	839	13	,	,	PUNCT
taxlaw-9795	839	14	the	the	DET
taxlaw-9795	839	15	equation	equation	NOUN
taxlaw-9795	839	16	becomes	become	VERB
taxlaw-9795	839	17	:	:	PUNCT
taxlaw-9795	839	18	$	$	SYM
taxlaw-9795	839	19	100	100	NUM
taxlaw-9795	839	20	x	x	SYM
taxlaw-9795	839	21	padf	padf	NOUN
taxlaw-9795	839	22	x	x	SYM
taxlaw-9795	839	23	psf	psf	NOUN
taxlaw-9795	839	24	>	>	X
taxlaw-9795	839	25	$	$	SYM
taxlaw-9795	839	26	100	100	NUM
taxlaw-9795	839	27	x	x	SYM
taxlaw-9795	839	28	padnf	padnf	PROPN
taxlaw-9795	839	29	x	x	INTJ
taxlaw-9795	839	30	psnf	psnf	PROPN
taxlaw-9795	839	31	which	which	PRON
taxlaw-9795	839	32	can	can	AUX
taxlaw-9795	839	33	be	be	AUX
taxlaw-9795	839	34	simplified	simplify	VERB
taxlaw-9795	839	35	to	to	PART
taxlaw-9795	839	36	:	:	PUNCT
taxlaw-9795	840	1	padf	padf	VERB
taxlaw-9795	840	2	>	>	X
taxlaw-9795	840	3	padnf	padnf	PROPN
taxlaw-9795	841	1	such	such	DET
taxlaw-9795	841	2	a	a	DET
taxlaw-9795	841	3	taxpayer	taxpayer	NOUN
taxlaw-9795	841	4	would	would	AUX
taxlaw-9795	841	5	be	be	AUX
taxlaw-9795	841	6	deterred	deter	VERB
taxlaw-9795	841	7	from	from	ADP
taxlaw-9795	841	8	filing	file	VERB
taxlaw-9795	841	9	as	as	ADV
taxlaw-9795	841	10	long	long	ADV
taxlaw-9795	841	11	as	as	SCONJ
taxlaw-9795	841	12	that	that	SCONJ
taxlaw-9795	841	13	the	the	DET
taxlaw-9795	841	14	probability	probability	NOUN
taxlaw-9795	841	15	of	of	ADP
taxlaw-9795	841	16	audit	audit	NOUN
taxlaw-9795	841	17	and	and	CCONJ
taxlaw-9795	841	18	detection	detection	NOUN
taxlaw-9795	841	19	that	that	SCONJ
taxlaw-9795	841	20	something	something	PRON
taxlaw-9795	841	21	is	be	AUX
taxlaw-9795	841	22	amiss	amiss	ADJ
taxlaw-9795	841	23	if	if	SCONJ
taxlaw-9795	841	24	the	the	DET
taxlaw-9795	841	25	election	election	NOUN
taxlaw-9795	841	26	is	be	AUX
taxlaw-9795	841	27	filed	file	VERB
taxlaw-9795	841	28	exceeds	exceed	VERB
taxlaw-9795	841	29	the	the	DET
taxlaw-9795	841	30	probability	probability	NOUN
taxlaw-9795	841	31	of	of	ADP
taxlaw-9795	841	32	the	the	DET
taxlaw-9795	841	33	same	same	ADJ
taxlaw-9795	841	34	occurring	occurring	NOUN
taxlaw-9795	841	35	without	without	ADP
taxlaw-9795	841	36	filing	file	VERB
taxlaw-9795	841	37	the	the	DET
taxlaw-9795	841	38	election	election	NOUN
taxlaw-9795	841	39	by	by	ADP
taxlaw-9795	841	40	any	any	DET
taxlaw-9795	841	41	amount	amount	NOUN
taxlaw-9795	841	42	.	.	PUNCT
taxlaw-9795	842	1	by	by	ADP
taxlaw-9795	842	2	contrast	contrast	NOUN
taxlaw-9795	842	3	,	,	PUNCT
taxlaw-9795	842	4	assuming	assume	VERB
taxlaw-9795	842	5	that	that	SCONJ
taxlaw-9795	842	6	the	the	DET
taxlaw-9795	842	7	effects	effect	NOUN
taxlaw-9795	842	8	of	of	ADP
taxlaw-9795	842	9	the	the	DET
taxlaw-9795	842	10	election	election	NOUN
taxlaw-9795	842	11	are	be	AUX
taxlaw-9795	842	12	recognized	recognize	VERB
taxlaw-9795	842	13	if	if	SCONJ
taxlaw-9795	842	14	a	a	DET
taxlaw-9795	842	15	taxpayer	taxpayer	NOUN
taxlaw-9795	842	16	was	be	AUX
taxlaw-9795	842	17	taking	take	VERB
taxlaw-9795	842	18	a	a	DET
taxlaw-9795	842	19	defensible	defensible	ADJ
taxlaw-9795	842	20	position	position	NOUN
taxlaw-9795	842	21	,	,	PUNCT
taxlaw-9795	842	22	such	such	DET
taxlaw-9795	842	23	a	a	DET
taxlaw-9795	842	24	taxpayer	taxpayer	NOUN
taxlaw-9795	842	25	would	would	AUX
taxlaw-9795	842	26	be	be	AUX
taxlaw-9795	842	27	deterred	deter	VERB
taxlaw-9795	842	28	from	from	ADP
taxlaw-9795	842	29	filing	file	VERB
taxlaw-9795	842	30	only	only	ADV
taxlaw-9795	842	31	if	if	SCONJ
taxlaw-9795	842	32	:	:	PUNCT
taxlaw-9795	842	33	padf	padf	NOUN
taxlaw-9795	842	34	>	>	X
taxlaw-9795	842	35	2	2	NUM
taxlaw-9795	842	36	x	x	SYM
taxlaw-9795	842	37	padnf	padnf	ADV
taxlaw-9795	842	38	under	under	ADP
taxlaw-9795	842	39	those	those	DET
taxlaw-9795	842	40	conditions	condition	NOUN
taxlaw-9795	842	41	,	,	PUNCT
taxlaw-9795	842	42	the	the	DET
taxlaw-9795	842	43	election	election	NOUN
taxlaw-9795	842	44	could	could	AUX
taxlaw-9795	842	45	act	act	VERB
taxlaw-9795	842	46	as	as	ADP
taxlaw-9795	842	47	an	an	DET
taxlaw-9795	842	48	even	even	ADV
taxlaw-9795	842	49	more	more	ADV
taxlaw-9795	842	50	effective	effective	ADJ
taxlaw-9795	842	51	screening	screen	VERB
taxlaw-9795	842	52	device	device	NOUN
taxlaw-9795	842	53	in	in	ADP
taxlaw-9795	842	54	that	that	PRON
taxlaw-9795	842	55	non	non	NOUN
taxlaw-9795	842	56	-	-	NOUN
taxlaw-9795	842	57	filing	filing	NOUN
taxlaw-9795	842	58	would	would	AUX
taxlaw-9795	842	59	be	be	AUX
taxlaw-9795	842	60	more	more	ADV
taxlaw-9795	842	61	likely	likely	ADJ
taxlaw-9795	842	62	for	for	SCONJ
taxlaw-9795	842	63	taxpayers	taxpayer	NOUN
taxlaw-9795	842	64	taking	take	VERB
taxlaw-9795	842	65	aggressive	aggressive	ADJ
taxlaw-9795	842	66	positions	position	NOUN
taxlaw-9795	842	67	than	than	ADP
taxlaw-9795	842	68	for	for	ADP
taxlaw-9795	842	69	taxpayers	taxpayer	NOUN
taxlaw-9795	842	70	taking	take	VERB
taxlaw-9795	842	71	defensible	defensible	ADJ
taxlaw-9795	842	72	positions.181	positions.181	ADV
taxlaw-9795	842	73	181	181	NUM
taxlaw-9795	842	74	a	a	DET
taxlaw-9795	842	75	similar	similar	ADJ
taxlaw-9795	842	76	result	result	NOUN
taxlaw-9795	842	77	could	could	AUX
taxlaw-9795	842	78	occur	occur	VERB
taxlaw-9795	842	79	if	if	SCONJ
taxlaw-9795	842	80	a	a	DET
taxlaw-9795	842	81	taxpayer	taxpayer	NOUN
taxlaw-9795	842	82	taking	take	VERB
taxlaw-9795	842	83	a	a	DET
taxlaw-9795	842	84	very	very	ADV
taxlaw-9795	842	85	aggressive	aggressive	ADJ
taxlaw-9795	842	86	position	position	NOUN
taxlaw-9795	842	87	would	would	AUX
taxlaw-9795	842	88	be	be	AUX
taxlaw-9795	842	89	subject	subject	ADJ
taxlaw-9795	842	90	to	to	ADP
taxlaw-9795	842	91	a	a	DET
taxlaw-9795	842	92	penalty	penalty	NOUN
taxlaw-9795	842	93	and	and	CCONJ
taxlaw-9795	842	94	the	the	DET
taxlaw-9795	842	95	penalty	penalty	NOUN
taxlaw-9795	842	96	was	be	AUX
taxlaw-9795	842	97	,	,	PUNCT
taxlaw-9795	842	98	for	for	ADP
taxlaw-9795	842	99	some	some	DET
taxlaw-9795	842	100	reason	reason	NOUN
taxlaw-9795	842	101	,	,	PUNCT
taxlaw-9795	842	102	not	not	PART
taxlaw-9795	842	103	proportionate	proportionate	ADJ
taxlaw-9795	842	104	to	to	ADP
taxlaw-9795	842	105	the	the	DET
taxlaw-9795	842	106	additional	additional	ADJ
taxlaw-9795	842	107	tax	tax	NOUN
taxlaw-9795	842	108	liability	liability	NOUN
taxlaw-9795	842	109	assessed	assess	VERB
taxlaw-9795	842	110	.	.	PUNCT
taxlaw-9795	843	1	for	for	ADP
taxlaw-9795	843	2	instance	instance	NOUN
taxlaw-9795	843	3	,	,	PUNCT
taxlaw-9795	843	4	assume	assume	VERB
taxlaw-9795	843	5	the	the	DET
taxlaw-9795	843	6	additional	additional	ADJ
taxlaw-9795	843	7	tax	tax	NOUN
taxlaw-9795	843	8	liability	liability	NOUN
taxlaw-9795	843	9	taking	take	VERB
taxlaw-9795	843	10	into	into	ADP
taxlaw-9795	843	11	account	account	NOUN
taxlaw-9795	843	12	a	a	DET
taxlaw-9795	843	13	penalty	penalty	NOUN
taxlaw-9795	843	14	would	would	AUX
taxlaw-9795	843	15	be	be	AUX
taxlaw-9795	843	16	$	$	SYM
taxlaw-9795	843	17	75	75	NUM
taxlaw-9795	843	18	if	if	SCONJ
taxlaw-9795	843	19	the	the	DET
taxlaw-9795	843	20	election	election	NOUN
taxlaw-9795	843	21	was	be	AUX
taxlaw-9795	843	22	filed	file	VERB
taxlaw-9795	843	23	and	and	CCONJ
taxlaw-9795	843	24	$	$	SYM
taxlaw-9795	843	25	125	125	NUM
taxlaw-9795	843	26	if	if	SCONJ
taxlaw-9795	843	27	it	it	PRON
taxlaw-9795	843	28	was	be	AUX
taxlaw-9795	843	29	not	not	PART
taxlaw-9795	843	30	filed	file	VERB
taxlaw-9795	843	31	in	in	ADP
taxlaw-9795	843	32	the	the	DET
taxlaw-9795	843	33	case	case	NOUN
taxlaw-9795	843	34	of	of	ADP
taxlaw-9795	843	35	a	a	DET
taxlaw-9795	843	36	taxpayer	taxpayer	NOUN
taxlaw-9795	843	37	taking	take	VERB
taxlaw-9795	843	38	an	an	DET
taxlaw-9795	843	39	aggressive	aggressive	ADJ
taxlaw-9795	843	40	position	position	NOUN
taxlaw-9795	843	41	.	.	PUNCT
taxlaw-9795	844	1	assume	assume	VERB
taxlaw-9795	844	2	that	that	SCONJ
taxlaw-9795	844	3	,	,	PUNCT
taxlaw-9795	844	4	for	for	ADP
taxlaw-9795	844	5	a	a	DET
taxlaw-9795	844	6	taxpayer	taxpayer	NOUN
taxlaw-9795	844	7	taking	take	VERB
taxlaw-9795	844	8	a	a	DET
taxlaw-9795	844	9	defensible	defensible	ADJ
taxlaw-9795	844	10	position	position	NOUN
taxlaw-9795	844	11	,	,	PUNCT
taxlaw-9795	844	12	the	the	DET
taxlaw-9795	844	13	additional	additional	ADJ
taxlaw-9795	844	14	tax	tax	NOUN
taxlaw-9795	844	15	liability	liability	NOUN
taxlaw-9795	844	16	is	be	AUX
taxlaw-9795	844	17	$	$	SYM
taxlaw-9795	844	18	50	50	NUM
taxlaw-9795	844	19	(	(	PUNCT
taxlaw-9795	844	20	if	if	SCONJ
taxlaw-9795	844	21	filed	file	VERB
taxlaw-9795	844	22	)	)	PUNCT
taxlaw-9795	844	23	and	and	CCONJ
taxlaw-9795	844	24	$	$	SYM
taxlaw-9795	844	25	100	100	NUM
taxlaw-9795	844	26	(	(	PUNCT
taxlaw-9795	844	27	if	if	SCONJ
taxlaw-9795	844	28	not	not	PART
taxlaw-9795	844	29	filed	file	VERB
taxlaw-9795	844	30	)	)	PUNCT
taxlaw-9795	844	31	and	and	CCONJ
taxlaw-9795	844	32	there	there	PRON
taxlaw-9795	844	33	is	be	VERB
taxlaw-9795	844	34	no	no	DET
taxlaw-9795	844	35	penalty	penalty	NOUN
taxlaw-9795	844	36	.	.	PUNCT
taxlaw-9795	845	1	in	in	ADP
taxlaw-9795	845	2	that	that	DET
taxlaw-9795	845	3	case	case	NOUN
taxlaw-9795	845	4	,	,	PUNCT
taxlaw-9795	845	5	the	the	DET
taxlaw-9795	845	6	taxpayer	taxpayer	NOUN
taxlaw-9795	845	7	taking	take	VERB
taxlaw-9795	845	8	an	an	DET
taxlaw-9795	845	9	aggressive	aggressive	ADJ
taxlaw-9795	845	10	position	position	NOUN
taxlaw-9795	845	11	does	do	AUX
taxlaw-9795	845	12	not	not	PART
taxlaw-9795	845	13	file	file	VERB
taxlaw-9795	845	14	as	as	ADV
taxlaw-9795	845	15	long	long	ADV
taxlaw-9795	845	16	as	as	ADP
taxlaw-9795	845	17	padf	padf	NOUN
taxlaw-9795	845	18	>	>	X
taxlaw-9795	845	19	1.67	1.67	NUM
taxlaw-9795	845	20	x	x	SYM
taxlaw-9795	845	21	padnf	padnf	PROPN
taxlaw-9795	845	22	.	.	PUNCT
taxlaw-9795	846	1	by	by	ADP
taxlaw-9795	846	2	contrast	contrast	NOUN
taxlaw-9795	846	3	,	,	PUNCT
taxlaw-9795	846	4	the	the	DET
taxlaw-9795	846	5	taxpayer	taxpayer	NOUN
taxlaw-9795	846	6	taking	take	VERB
taxlaw-9795	846	7	a	a	DET
taxlaw-9795	846	8	defensible	defensible	ADJ
taxlaw-9795	846	9	position	position	NOUN
taxlaw-9795	846	10	does	do	AUX
taxlaw-9795	846	11	not	not	PART
taxlaw-9795	846	12	file	file	VERB
taxlaw-9795	846	13	as	as	ADV
taxlaw-9795	846	14	long	long	ADV
taxlaw-9795	846	15	as	as	ADP
taxlaw-9795	846	16	padf	padf	NOUN
taxlaw-9795	846	17	>	>	X
taxlaw-9795	846	18	2	2	NUM
taxlaw-9795	846	19	x	x	SYM
taxlaw-9795	846	20	padnf	padnf	PROPN
taxlaw-9795	846	21	.	.	PUNCT
taxlaw-9795	847	1	introduction	introduction	NOUN
taxlaw-9795	847	2	1	1	NUM
taxlaw-9795	847	3	.	.	PUNCT
taxlaw-9795	847	4	example	example	NOUN
taxlaw-9795	847	5	of	of	ADP
taxlaw-9795	847	6	favorable	favorable	ADJ
taxlaw-9795	847	7	fallback	fallback	NOUN
taxlaw-9795	847	8	protective	protective	ADJ
taxlaw-9795	847	9	tax	tax	NOUN
taxlaw-9795	847	10	election	election	NOUN
taxlaw-9795	847	11	–	–	PUNCT
taxlaw-9795	847	12	protective	protective	ADJ
taxlaw-9795	847	13	section	section	NOUN
taxlaw-9795	847	14	1237	1237	NUM
taxlaw-9795	847	15	election	election	NOUN
taxlaw-9795	847	16	2	2	NUM
taxlaw-9795	847	17	.	.	NOUN
taxlaw-9795	847	18	example	example	NOUN
taxlaw-9795	847	19	of	of	ADP
taxlaw-9795	847	20	favorable	favorable	ADJ
taxlaw-9795	847	21	fallback	fallback	NOUN
taxlaw-9795	847	22	protective	protective	ADJ
taxlaw-9795	847	23	tax	tax	NOUN
taxlaw-9795	847	24	election	election	NOUN
taxlaw-9795	847	25	–	–	PUNCT
taxlaw-9795	847	26	protective	protective	ADJ
taxlaw-9795	847	27	qef	qef	PROPN
taxlaw-9795	847	28	election	election	NOUN
taxlaw-9795	847	29	3	3	NUM
taxlaw-9795	847	30	.	.	NOUN
taxlaw-9795	847	31	example	example	NOUN
taxlaw-9795	847	32	of	of	ADP
taxlaw-9795	847	33	favorable	favorable	ADJ
taxlaw-9795	847	34	fallback	fallback	NOUN
taxlaw-9795	847	35	protective	protective	ADJ
taxlaw-9795	847	36	tax	tax	NOUN
taxlaw-9795	847	37	election	election	NOUN
taxlaw-9795	847	38	–	–	PUNCT
taxlaw-9795	847	39	protective	protective	ADJ
taxlaw-9795	847	40	trs	trs	NOUN
taxlaw-9795	847	41	election	election	NOUN
taxlaw-9795	847	42	appendix	appendix	NOUN