id	sid	tid	token	lemma	pos
elements-8887	1	1	a	a	DET
elements-8887	1	2	b	b	X
elements-8887	1	3	u	u	NOUN
elements-8887	1	4	s	s	NOUN
elements-8887	1	5	i	i	INTJ
elements-8887	1	6	v	v	NUM
elements-8887	1	7	e	e	NOUN
elements-8887	1	8	tax	tax	NOUN
elements-8887	1	9	shelters	shelter	NOUN
elements-8887	1	10	an	an	DET
elements-8887	1	11	ethical	ethical	ADJ
elements-8887	1	12	,	,	PUNCT
elements-8887	1	13	historical	historical	ADJ
elements-8887	1	14	,	,	PUNCT
elements-8887	1	15	and	and	CCONJ
elements-8887	1	16	legal	legal	ADJ
elements-8887	1	17	analysis	analysis	NOUN
elements-8887	1	18	e	e	X
elements-8887	1	19	v	v	ADP
elements-8887	1	20	a	a	DET
elements-8887	1	21	n	n	NOUN
elements-8887	1	22	s	s	NOUN
elements-8887	1	23	p	p	NOUN
elements-8887	1	24	e	e	X
elements-8887	1	25	e	e	X
elements-8887	1	26	c	c	NOUN
elements-8887	1	27	e	e	NOUN
elements-8887	1	28	i	i	PRON
elements-8887	1	29	n	n	VERB
elements-8887	1	30	r	r	NOUN
elements-8887	1	31	e	e	NOUN
elements-8887	1	32	c	c	NOUN
elements-8887	1	33	e	e	X
elements-8887	1	34	n	n	PROPN
elements-8887	1	35	t	t	X
elements-8887	1	36	y	y	PROPN
elements-8887	1	37	e	e	PROPN
elements-8887	1	38	a	a	DET
elements-8887	1	39	r	r	NOUN
elements-8887	1	40	s	s	PROPN
elements-8887	1	41	,	,	PUNCT
elements-8887	1	42	t	t	PROPN
elements-8887	1	43	h	h	NOUN
elements-8887	1	44	e	e	NOUN
elements-8887	1	45	l	l	NOUN
elements-8887	2	1	i	i	PRON
elements-8887	2	2	n	n	VERB
elements-8887	2	3	e	e	X
elements-8887	2	4	b	b	PROPN
elements-8887	2	5	e	e	PROPN
elements-8887	2	6	t	t	PROPN
elements-8887	2	7	w	w	PROPN
elements-8887	2	8	e	e	PROPN
elements-8887	2	9	e	e	PROPN
elements-8887	2	10	n	n	PROPN
elements-8887	2	11	t	t	PROPN
elements-8887	2	12	a	a	DET
elements-8887	2	13	x	x	PUNCT
elements-8887	2	14	a	a	DET
elements-8887	2	15	d	d	X
elements-8887	2	16	v	v	NOUN
elements-8887	3	1	i	i	PRON
elements-8887	3	2	s	s	VERB
elements-8887	4	1	o	o	NOUN
elements-8887	4	2	r	r	NOUN
elements-8887	4	3	y	y	PROPN
elements-8887	4	4	a	a	PRON
elements-8887	4	5	n	n	NOUN
elements-8887	5	1	d	d	NOUN
elements-8887	5	2	i	i	NOUN
elements-8887	5	3	l	l	NOUN
elements-8887	5	4	l	l	X
elements-8887	5	5	e	e	X
elements-8887	5	6	g	g	PROPN
elements-8887	5	7	a	a	DET
elements-8887	5	8	l	l	NOUN
elements-8887	5	9	t	t	NOUN
elements-8887	5	10	a	a	DET
elements-8887	5	11	x	x	SYM
elements-8887	5	12	s	s	NOUN
elements-8887	5	13	h	h	NOUN
elements-8887	5	14	e	e	NOUN
elements-8887	5	15	l	l	NOUN
elements-8887	5	16	t	t	NOUN
elements-8887	6	1	e	e	X
elements-8887	6	2	r	r	NOUN
elements-8887	6	3	s	s	PROPN
elements-8887	6	4	e	e	NOUN
elements-8887	6	5	r	r	NOUN
elements-8887	6	6	v	v	NOUN
elements-8887	6	7	i	i	PRON
elements-8887	6	8	c	c	NOUN
elements-8887	7	1	e	e	NOUN
elements-8887	7	2	s	s	NOUN
elements-8887	7	3	h	h	NOUN
elements-8887	7	4	a	a	DET
elements-8887	7	5	s	s	NOUN
elements-8887	7	6	b	b	X
elements-8887	7	7	e	e	NOUN
elements-8887	7	8	c	c	NOUN
elements-8887	7	9	o	o	NOUN
elements-8887	7	10	m	m	VERB
elements-8887	7	11	e	e	NOUN
elements-8887	7	12	i	i	PRON
elements-8887	7	13	n	n	NOUN
elements-8887	7	14	c	c	NOUN
elements-8887	7	15	r	r	NOUN
elements-8887	7	16	e	e	PROPN
elements-8887	7	17	a	a	PRON
elements-8887	7	18	s	s	X
elements-8887	7	19	i	i	PRON
elements-8887	7	20	n	n	CCONJ
elements-8887	7	21	g	g	PROPN
elements-8887	7	22	l	l	NOUN
elements-8887	7	23	y	y	PROPN
elements-8887	7	24	b	b	X
elements-8887	7	25	l	l	NOUN
elements-8887	7	26	u	u	NOUN
elements-8887	7	27	r	r	NOUN
elements-8887	7	28	r	r	NOUN
elements-8887	7	29	e	e	NOUN
elements-8887	7	30	d	d	NOUN
elements-8887	7	31	.	.	PUNCT
elements-8887	8	1	t	t	PROPN
elements-8887	8	2	h	h	NOUN
elements-8887	9	1	e	e	PROPN
elements-8887	9	2	e	e	PROPN
elements-8887	9	3	t	t	NOUN
elements-8887	9	4	h	h	NOUN
elements-8887	10	1	i	i	PRON
elements-8887	10	2	c	c	VERB
elements-8887	10	3	a	a	DET
elements-8887	10	4	l	l	NOUN
elements-8887	11	1	d	d	NOUN
elements-8887	11	2	i	i	NOUN
elements-8887	11	3	l	l	NOUN
elements-8887	11	4	e	e	X
elements-8887	11	5	m	m	VERB
elements-8887	11	6	m	m	VERB
elements-8887	11	7	a	a	DET
elements-8887	11	8	s	s	PROPN
elements-8887	11	9	t	t	NOUN
elements-8887	11	10	h	h	NOUN
elements-8887	11	11	a	a	DET
elements-8887	11	12	t	t	NOUN
elements-8887	11	13	t	t	NOUN
elements-8887	11	14	a	a	DET
elements-8887	11	15	x	x	SYM
elements-8887	11	16	s	s	NOUN
elements-8887	11	17	h	h	NOUN
elements-8887	11	18	e	e	NOUN
elements-8887	11	19	l	l	NOUN
elements-8887	11	20	t	t	NOUN
elements-8887	11	21	e	e	X
elements-8887	11	22	r	r	NOUN
elements-8887	11	23	s	s	X
elements-8887	11	24	p	p	NOUN
elements-8887	11	25	r	r	NOUN
elements-8887	11	26	e	e	NOUN
elements-8887	11	27	s	s	PROPN
elements-8887	11	28	e	e	NOUN
elements-8887	11	29	n	n	ADP
elements-8887	11	30	t	t	PROPN
elements-8887	11	31	c	c	NOUN
elements-8887	11	32	h	h	NOUN
elements-8887	11	33	a	a	DET
elements-8887	11	34	l	l	NOUN
elements-8887	11	35	l	l	NOUN
elements-8887	11	36	e	e	NOUN
elements-8887	11	37	n	n	CCONJ
elements-8887	11	38	g	g	NOUN
elements-8887	11	39	e	e	NOUN
elements-8887	11	40	p	p	NOUN
elements-8887	11	41	r	r	NOUN
elements-8887	11	42	o	o	X
elements-8887	11	43	f	f	X
elements-8887	11	44	e	e	X
elements-8887	11	45	s	s	X
elements-8887	11	46	s	s	X
elements-8887	11	47	i	i	PRON
elements-8887	11	48	o	o	NOUN
elements-8887	11	49	n	n	ADP
elements-8887	11	50	a	a	DET
elements-8887	11	51	l	l	NOUN
elements-8887	11	52	s	s	PART
elements-8887	11	53	t	t	NOUN
elements-8887	11	54	o	o	NOUN
elements-8887	11	55	m	m	VERB
elements-8887	11	56	a	a	PRON
elements-8887	12	1	i	i	PRON
elements-8887	12	2	n	n	VERB
elements-8887	12	3	t	t	PROPN
elements-8887	13	1	a	a	DET
elements-8887	13	2	i	i	PRON
elements-8887	13	3	n	n	VERB
elements-8887	13	4	t	t	NOUN
elements-8887	13	5	h	h	NOUN
elements-8887	14	1	e	e	NOUN
elements-8887	14	2	i	i	PRON
elements-8887	14	3	r	r	VERB
elements-8887	14	4	i	i	PRON
elements-8887	14	5	n	n	VERB
elements-8887	14	6	t	t	X
elements-8887	14	7	e	e	X
elements-8887	14	8	g	g	NOUN
elements-8887	15	1	r	r	NOUN
elements-8887	16	1	i	i	PRON
elements-8887	16	2	t	t	VERB
elements-8887	16	3	y	y	PROPN
elements-8887	16	4	a	a	DET
elements-8887	16	5	n	n	NOUN
elements-8887	17	1	d	d	X
elements-8887	17	2	o	o	X
elements-8887	17	3	b	b	X
elements-8887	17	4	j	j	PROPN
elements-8887	17	5	e	e	PROPN
elements-8887	17	6	c	c	PROPN
elements-8887	17	7	t	t	PROPN
elements-8887	17	8	i	i	PRON
elements-8887	18	1	v	v	INTJ
elements-8887	19	1	i	i	PRON
elements-8887	19	2	t	t	PROPN
elements-8887	19	3	y	y	PROPN
elements-8887	19	4	.	.	PUNCT
elements-8887	20	1	t	t	PROPN
elements-8887	20	2	h	h	NOUN
elements-8887	21	1	i	i	PRON
elements-8887	21	2	s	s	AUX
elements-8887	21	3	e	e	NOUN
elements-8887	21	4	s	s	X
elements-8887	21	5	s	s	X
elements-8887	21	6	a	a	DET
elements-8887	21	7	y	y	NOUN
elements-8887	21	8	e	e	NOUN
elements-8887	21	9	x	x	X
elements-8887	21	10	p	p	X
elements-8887	21	11	l	l	NOUN
elements-8887	21	12	o	o	NOUN
elements-8887	21	13	r	r	NOUN
elements-8887	21	14	e	e	NOUN
elements-8887	21	15	s	s	PROPN
elements-8887	21	16	t	t	PROPN
elements-8887	21	17	a	a	DET
elements-8887	21	18	x	x	X
elements-8887	21	19	s	s	NOUN
elements-8887	21	20	h	h	NOUN
elements-8887	21	21	e	e	NOUN
elements-8887	21	22	l	l	NOUN
elements-8887	21	23	t	t	NOUN
elements-8887	21	24	e	e	X
elements-8887	21	25	r	r	NOUN
elements-8887	21	26	s	s	PROPN
elements-8887	21	27	e	e	NOUN
elements-8887	21	28	r	r	NOUN
elements-8887	21	29	v	v	NOUN
elements-8887	21	30	i	i	PRON
elements-8887	21	31	c	c	NOUN
elements-8887	21	32	e	e	NOUN
elements-8887	21	33	s	s	NOUN
elements-8887	22	1	f	f	NOUN
elements-8887	22	2	r	r	NOUN
elements-8887	22	3	o	o	NOUN
elements-8887	22	4	m	m	NOUN
elements-8887	22	5	h	h	NOUN
elements-8887	23	1	i	i	PRON
elements-8887	23	2	s	s	VERB
elements-8887	23	3	t	t	X
elements-8887	24	1	o	o	NOUN
elements-8887	25	1	r	r	NOUN
elements-8887	26	1	i	i	NOUN
elements-8887	26	2	c	c	VERB
elements-8887	26	3	a	a	DET
elements-8887	26	4	l	l	NOUN
elements-8887	26	5	,	,	PUNCT
elements-8887	26	6	l	l	PROPN
elements-8887	26	7	e	e	NOUN
elements-8887	26	8	g	g	PROPN
elements-8887	26	9	a	a	DET
elements-8887	26	10	l	l	NOUN
elements-8887	26	11	,	,	PUNCT
elements-8887	26	12	a	a	DET
elements-8887	26	13	n	n	NOUN
elements-8887	27	1	d	d	X
elements-8887	27	2	e	e	NOUN
elements-8887	27	3	t	t	NOUN
elements-8887	27	4	h	h	NOUN
elements-8887	28	1	i	i	PRON
elements-8887	28	2	c	c	VERB
elements-8887	28	3	a	a	DET
elements-8887	28	4	l	l	NOUN
elements-8887	28	5	v	v	NOUN
elements-8887	29	1	i	i	NOUN
elements-8887	29	2	e	e	PROPN
elements-8887	30	1	w	w	NOUN
elements-8887	30	2	p	p	X
elements-8887	30	3	o	o	X
elements-8887	31	1	i	i	PRON
elements-8887	31	2	n	n	VERB
elements-8887	31	3	t	t	X
elements-8887	31	4	s	s	PART
elements-8887	31	5	.	.	PUNCT
elements-8887	32	1	it	it	PRON
elements-8887	32	2	a	a	DET
elements-8887	32	3	l	l	NOUN
elements-8887	32	4	s	s	PART
elements-8887	32	5	o	o	X
elements-8887	32	6	e	e	X
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elements-8887	32	8	a	a	PRON
elements-8887	32	9	m	m	VERB
elements-8887	32	10	i	i	NOUN
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elements-8887	32	12	e	e	NOUN
elements-8887	32	13	s	s	PART
elements-8887	32	14	l	l	NOUN
elements-8887	33	1	i	i	PRON
elements-8887	33	2	t	t	VERB
elements-8887	34	1	i	i	PRON
elements-8887	34	2	g	g	PROPN
elements-8887	35	1	a	a	DET
elements-8887	35	2	t	t	NOUN
elements-8887	36	1	i	i	PRON
elements-8887	36	2	o	o	VERB
elements-8887	36	3	n	n	INTJ
elements-8887	36	4	,	,	PUNCT
elements-8887	36	5	b	b	X
elements-8887	37	1	o	o	X
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elements-8887	37	3	h	h	NOUN
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elements-8887	37	5	e	e	NOUN
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elements-8887	37	7	e	e	X
elements-8887	37	8	n	n	PROPN
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elements-8887	37	10	a	a	DET
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elements-8887	37	13	l	l	NOUN
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elements-8887	39	3	t	t	PROPN
elements-8887	39	4	a	a	DET
elements-8887	39	5	n	n	NOUN
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elements-8887	39	8	n	n	CCONJ
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elements-8887	40	1	a	a	DET
elements-8887	40	2	t	t	NOUN
elements-8887	40	3	h	h	NOUN
elements-8887	40	4	a	a	DET
elements-8887	40	5	s	s	PROPN
elements-8887	40	6	b	b	X
elements-8887	40	7	l	l	NOUN
elements-8887	40	8	a	a	DET
elements-8887	40	9	z	z	NOUN
elements-8887	40	10	e	e	NOUN
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elements-8887	40	13	h	h	NOUN
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elements-8887	41	3	a	a	DET
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elements-8887	41	5	h	h	NOUN
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elements-8887	42	15	e	e	X
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elements-8887	44	1	a	a	DET
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elements-8887	45	3	c	c	NOUN
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elements-8887	45	8	n	n	ADP
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elements-8887	46	3	r	r	NOUN
elements-8887	46	4	o	o	X
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elements-8887	47	2	i	i	NOUN
elements-8887	48	1	d	d	X
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elements-8887	48	9	n	n	NUM
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elements-8887	48	21	o	o	NOUN
elements-8887	48	22	n	n	ADP
elements-8887	48	23	a	a	DET
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elements-8887	48	25	s	s	PART
elements-8887	48	26	.	.	PUNCT
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elements-8887	52	3	t	t	NOUN
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elements-8887	53	4	a	a	DET
elements-8887	53	5	p	p	X
elements-8887	53	6	e	e	NOUN
elements-8887	53	7	r	r	NOUN
elements-8887	53	8	is	be	AUX
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elements-8887	54	3	i	i	PRON
elements-8887	54	4	a	a	DET
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elements-8887	54	6	l	l	NOUN
elements-8887	54	7	y	y	NOUN
elements-8887	54	8	a	a	DET
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elements-8887	54	11	o	o	NOUN
elements-8887	55	1	p	p	X
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elements-8887	55	4	g	g	NOUN
elements-8887	55	5	i	i	PRON
elements-8887	55	6	v	v	NUM
elements-8887	55	7	e	e	X
elements-8887	55	8	n	n	ADP
elements-8887	55	9	t	t	NOUN
elements-8887	55	10	h	h	NOUN
elements-8887	56	1	e	e	PROPN
elements-8887	56	2	s	s	PROPN
elements-8887	56	3	p	p	X
elements-8887	56	4	a	a	DET
elements-8887	56	5	t	t	NOUN
elements-8887	56	6	e	e	X
elements-8887	56	7	o	o	X
elements-8887	56	8	f	f	X
elements-8887	57	1	i	i	PRON
elements-8887	57	2	n	n	VERB
elements-8887	57	3	t	t	X
elements-8887	57	4	e	e	NOUN
elements-8887	57	5	r	r	NOUN
elements-8887	57	6	n	n	PROPN
elements-8887	57	7	a	a	DET
elements-8887	57	8	t	t	NOUN
elements-8887	58	1	i	i	PRON
elements-8887	58	2	o	o	INTJ
elements-8887	58	3	n	n	CCONJ
elements-8887	58	4	a	a	DET
elements-8887	58	5	l	l	NOUN
elements-8887	58	6	t	t	NOUN
elements-8887	58	7	a	a	DET
elements-8887	58	8	x	x	SYM
elements-8887	58	9	s	s	NOUN
elements-8887	58	10	h	h	NOUN
elements-8887	58	11	e	e	NOUN
elements-8887	58	12	l	l	NOUN
elements-8887	58	13	t	t	NOUN
elements-8887	59	1	e	e	NOUN
elements-8887	59	2	r	r	NOUN
elements-8887	59	3	c	c	NOUN
elements-8887	59	4	o	o	NOUN
elements-8887	59	5	n	n	ADP
elements-8887	59	6	t	t	NOUN
elements-8887	59	7	r	r	NOUN
elements-8887	59	8	o	o	X
elements-8887	59	9	v	v	NOUN
elements-8887	59	10	e	e	NOUN
elements-8887	59	11	r	r	NOUN
elements-8887	59	12	s	s	VERB
elements-8887	60	1	i	i	NOUN
elements-8887	60	2	e	e	PROPN
elements-8887	60	3	s	s	PROPN
elements-8887	60	4	t	t	PROPN
elements-8887	60	5	h	h	NOUN
elements-8887	60	6	a	a	DET
elements-8887	60	7	t	t	NOUN
elements-8887	60	8	h	h	NOUN
elements-8887	60	9	a	a	DET
elements-8887	60	10	v	v	NOUN
elements-8887	60	11	e	e	X
elements-8887	60	12	e	e	NOUN
elements-8887	60	13	m	m	NOUN
elements-8887	60	14	e	e	NOUN
elements-8887	60	15	r	r	NOUN
elements-8887	60	16	g	g	NOUN
elements-8887	60	17	e	e	X
elements-8887	61	1	d	d	X
elements-8887	61	2	i	i	PRON
elements-8887	61	3	n	n	VERB
elements-8887	61	4	t	t	NOUN
elements-8887	61	5	h	h	NOUN
elements-8887	62	1	e	e	NOUN
elements-8887	62	2	p	p	X
elements-8887	62	3	a	a	DET
elements-8887	62	4	s	s	PROPN
elements-8887	62	5	t	t	NOUN
elements-8887	62	6	y	y	PROPN
elements-8887	62	7	e	e	PROPN
elements-8887	62	8	a	a	DET
elements-8887	62	9	r	r	NOUN
elements-8887	62	10	.	.	PUNCT
elements-8887	63	1	i	i	PRON
elements-8887	63	2	n	n	VERB
elements-8887	63	3	t	t	NOUN
elements-8887	63	4	r	r	NOUN
elements-8887	63	5	o	o	X
elements-8887	64	1	d	d	X
elements-8887	64	2	u	u	X
elements-8887	64	3	c	c	NOUN
elements-8887	64	4	t	t	NOUN
elements-8887	65	1	i	i	PRON
elements-8887	65	2	o	o	VERB
elements-8887	65	3	n	n	X
elements-8887	65	4	for	for	ADP
elements-8887	65	5	decades	decade	NOUN
elements-8887	65	6	,	,	PUNCT
elements-8887	65	7	tax	tax	NOUN
elements-8887	65	8	advisory	advisory	ADJ
elements-8887	65	9	services	service	NOUN
elements-8887	65	10	have	have	AUX
elements-8887	65	11	represented	represent	VERB
elements-8887	65	12	an	an	DET
elements-8887	65	13	integral	integral	ADJ
elements-8887	65	14	business	business	NOUN
elements-8887	65	15	segment	segment	NOUN
elements-8887	65	16	for	for	ADP
elements-8887	65	17	public	public	ADJ
elements-8887	65	18	and	and	CCONJ
elements-8887	65	19	private	private	ADJ
elements-8887	65	20	accounting	accounting	NOUN
elements-8887	65	21	firms	firm	NOUN
elements-8887	65	22	.	.	PUNCT
elements-8887	66	1	although	although	SCONJ
elements-8887	66	2	tax	tax	NOUN
elements-8887	66	3	counseling	counseling	NOUN
elements-8887	66	4	has	have	AUX
elements-8887	66	5	traditionally	traditionally	ADV
elements-8887	66	6	been	be	AUX
elements-8887	66	7	considered	consider	VERB
elements-8887	66	8	a	a	DET
elements-8887	66	9	non	non	ADJ
elements-8887	66	10	-	-	ADJ
elements-8887	66	11	attest	attest	ADJ
elements-8887	66	12	function	function	NOUN
elements-8887	66	13	,	,	PUNCT
elements-8887	66	14	many	many	ADJ
elements-8887	66	15	large	large	ADJ
elements-8887	66	16	and	and	CCONJ
elements-8887	66	17	renowned	renowned	ADJ
elements-8887	66	18	accounting	accounting	NOUN
elements-8887	66	19	firms	firm	NOUN
elements-8887	66	20	regarded	regard	VERB
elements-8887	66	21	tax	tax	NOUN
elements-8887	66	22	advisory	advisory	NOUN
elements-8887	66	23	as	as	ADP
elements-8887	66	24	an	an	DET
elements-8887	66	25	indelibly	indelibly	ADV
elements-8887	66	26	complementary	complementary	ADJ
elements-8887	66	27	service	service	NOUN
elements-8887	66	28	to	to	ADP
elements-8887	66	29	auditing	audit	VERB
elements-8887	66	30	in	in	ADP
elements-8887	66	31	the	the	DET
elements-8887	66	32	early	early	ADJ
elements-8887	66	33	1900s	1900s	NUM
elements-8887	66	34	.	.	PUNCT
elements-8887	67	1	gradually	gradually	ADV
elements-8887	67	2	,	,	PUNCT
elements-8887	67	3	this	this	DET
elements-8887	67	4	philosophy	philosophy	NOUN
elements-8887	67	5	became	become	VERB
elements-8887	67	6	outmoded	outmoded	ADJ
elements-8887	67	7	as	as	ADP
elements-8887	67	8	a	a	DET
elements-8887	67	9	consequence	consequence	NOUN
elements-8887	67	10	of	of	ADP
elements-8887	67	11	the	the	DET
elements-8887	67	12	explosive	explosive	ADJ
elements-8887	67	13	growth	growth	NOUN
elements-8887	68	1	i	i	PRON
elements-8887	68	2	n	n	CCONJ
elements-8887	68	3	the	the	DET
elements-8887	68	4	accounting	accounting	NOUN
elements-8887	68	5	industry	industry	NOUN
elements-8887	68	6	and	and	CCONJ
elements-8887	68	7	the	the	DET
elements-8887	68	8	divergence	divergence	NOUN
elements-8887	68	9	of	of	ADP
elements-8887	68	10	the	the	DET
elements-8887	68	11	auditing	auditing	NOUN
elements-8887	68	12	and	and	CCONJ
elements-8887	68	13	tax	tax	NOUN
elements-8887	68	14	professions	profession	NOUN
elements-8887	68	15	.	.	PUNCT
elements-8887	69	1	presently	presently	ADV
elements-8887	69	2	,	,	PUNCT
elements-8887	69	3	auditing	auditing	NOUN
elements-8887	69	4	and	and	CCONJ
elements-8887	69	5	tax	tax	NOUN
elements-8887	69	6	advisory	advisory	NOUN
elements-8887	69	7	are	be	AUX
elements-8887	69	8	prevalently	prevalently	ADV
elements-8887	69	9	considered	consider	VERB
elements-8887	69	10	professional	professional	ADJ
elements-8887	69	11	services	service	NOUN
elements-8887	69	12	that	that	PRON
elements-8887	69	13	should	should	AUX
elements-8887	69	14	be	be	AUX
elements-8887	69	15	rendered	render	VERB
elements-8887	69	16	independently	independently	ADV
elements-8887	69	17	.	.	PUNCT
elements-8887	70	1	however	however	ADV
elements-8887	70	2	,	,	PUNCT
elements-8887	70	3	the	the	DET
elements-8887	70	4	issue	issue	NOUN
elements-8887	70	5	of	of	ADP
elements-8887	70	6	tax	tax	NOUN
elements-8887	70	7	shelters	shelter	NOUN
elements-8887	70	8	blurs	blur	VERB
elements-8887	70	9	these	these	DET
elements-8887	70	10	seemingly	seemingly	ADV
elements-8887	70	11	distinct	distinct	ADJ
elements-8887	70	12	lines	line	NOUN
elements-8887	70	13	.	.	PUNCT
elements-8887	71	1	furthermore	furthermore	ADV
elements-8887	71	2	,	,	PUNCT
elements-8887	71	3	the	the	DET
elements-8887	71	4	"	"	PUNCT
elements-8887	71	5	abusive	abusive	ADJ
elements-8887	71	6	"	"	PUNCT
elements-8887	71	7	applications	application	NOUN
elements-8887	71	8	of	of	ADP
elements-8887	71	9	tax	tax	NOUN
elements-8887	71	10	shelters	shelter	NOUN
elements-8887	71	11	provide	provide	VERB
elements-8887	71	12	many	many	ADJ
elements-8887	71	13	financial	financial	ADJ
elements-8887	71	14	incentives	incentive	NOUN
elements-8887	71	15	that	that	PRON
elements-8887	71	16	elicit	elicit	VERB
elements-8887	71	17	legal	legal	ADJ
elements-8887	71	18	and	and	CCONJ
elements-8887	71	19	ethical	ethical	ADJ
elements-8887	71	20	dilemmas	dilemma	NOUN
elements-8887	71	21	for	for	ADP
elements-8887	71	22	several	several	ADJ
elements-8887	71	23	classes	class	NOUN
elements-8887	71	24	of	of	ADP
elements-8887	71	25	professionals	professional	NOUN
elements-8887	71	26	.	.	PUNCT
elements-8887	72	1	recent	recent	ADJ
elements-8887	72	2	litigation	litigation	NOUN
elements-8887	72	3	highlights	highlight	VERB
elements-8887	72	4	the	the	DET
elements-8887	72	5	importance	importance	NOUN
elements-8887	72	6	of	of	ADP
elements-8887	72	7	examining	examine	VERB
elements-8887	72	8	these	these	DET
elements-8887	72	9	"	"	PUNCT
elements-8887	72	10	abusive	abusive	ADJ
elements-8887	72	11	"	"	PUNCT
elements-8887	72	12	tax	tax	NOUN
elements-8887	72	13	shelters	shelter	NOUN
elements-8887	72	14	from	from	ADP
elements-8887	72	15	a	a	DET
elements-8887	72	16	historical	historical	ADJ
elements-8887	72	17	,	,	PUNCT
elements-8887	72	18	legal	legal	ADJ
elements-8887	72	19	,	,	PUNCT
elements-8887	72	20	and	and	CCONJ
elements-8887	72	21	ethical	ethical	ADJ
elements-8887	72	22	perspective	perspective	NOUN
elements-8887	72	23	.	.	PUNCT
elements-8887	73	1	conceptually	conceptually	ADV
elements-8887	73	2	,	,	PUNCT
elements-8887	73	3	there	there	PRON
elements-8887	73	4	seems	seem	VERB
elements-8887	73	5	to	to	PART
elements-8887	73	6	be	be	AUX
elements-8887	73	7	an	an	DET
elements-8887	73	8	ethical	ethical	ADJ
elements-8887	73	9	boundary	boundary	NOUN
elements-8887	73	10	that	that	PRON
elements-8887	73	11	is	be	AUX
elements-8887	73	12	either	either	CCONJ
elements-8887	73	13	approached	approach	VERB
elements-8887	73	14	or	or	CCONJ
elements-8887	73	15	crossed	cross	VERB
elements-8887	73	16	i	i	PRON
elements-8887	73	17	n	n	PROPN
elements-8887	73	18	the	the	DET
elements-8887	73	19	design	design	NOUN
elements-8887	73	20	,	,	PUNCT
elements-8887	73	21	implementation	implementation	NOUN
elements-8887	73	22	,	,	PUNCT
elements-8887	73	23	and	and	CCONJ
elements-8887	73	24	usage	usage	NOUN
elements-8887	73	25	of	of	ADP
elements-8887	73	26	abusive	abusive	ADJ
elements-8887	73	27	tax	tax	NOUN
elements-8887	73	28	shelters	shelter	NOUN
elements-8887	73	29	.	.	PUNCT
elements-8887	74	1	this	this	DET
elements-8887	74	2	essay	essay	NOUN
elements-8887	74	3	wi	wi	PROPN
elements-8887	74	4	l	l	PROPN
elements-8887	74	5	l	l	PROPN
elements-8887	74	6	examine	examine	VERB
elements-8887	74	7	the	the	DET
elements-8887	74	8	structural	structural	ADJ
elements-8887	74	9	imperfections	imperfection	NOUN
elements-8887	74	10	that	that	PRON
elements-8887	74	11	engender	engender	VERB
elements-8887	74	12	these	these	DET
elements-8887	74	13	ethical	ethical	ADJ
elements-8887	74	14	quandaries	quandary	NOUN
elements-8887	74	15	within	within	ADP
elements-8887	74	16	the	the	DET
elements-8887	74	17	context	context	NOUN
elements-8887	74	18	of	of	ADP
elements-8887	74	19	the	the	DET
elements-8887	74	20	modern	modern	ADJ
elements-8887	74	21	-	-	PUNCT
elements-8887	74	22	day	day	NOUN
elements-8887	74	23	accounting	accounting	NOUN
elements-8887	74	24	and	and	CCONJ
elements-8887	74	25	legal	legal	ADJ
elements-8887	74	26	industries	industry	NOUN
elements-8887	74	27	.	.	PUNCT
elements-8887	75	1	in	in	ADP
elements-8887	75	2	order	order	NOUN
elements-8887	75	3	to	to	PART
elements-8887	75	4	complement	complement	VERB
elements-8887	75	5	this	this	DET
elements-8887	75	6	composition	composition	NOUN
elements-8887	75	7	's	's	PART
elements-8887	75	8	external	external	ADJ
elements-8887	75	9	view	view	NOUN
elements-8887	75	10	of	of	ADP
elements-8887	75	11	the	the	DET
elements-8887	75	12	subject	subject	NOUN
elements-8887	75	13	,	,	PUNCT
elements-8887	75	14	i	i	PRON
elements-8887	75	15	interviewed	interview	VERB
elements-8887	75	16	three	three	NUM
elements-8887	75	17	professionals	professional	NOUN
elements-8887	75	18	who	who	PRON
elements-8887	75	19	have	have	VERB
elements-8887	75	20	significant	significant	ADJ
elements-8887	75	21	experience	experience	NOUN
elements-8887	75	22	with	with	ADP
elements-8887	75	23	the	the	DET
elements-8887	75	24	types	type	NOUN
elements-8887	75	25	of	of	ADP
elements-8887	75	26	tax	tax	NOUN
elements-8887	75	27	shelters	shelter	NOUN
elements-8887	75	28	delineated	delineate	VERB
elements-8887	75	29	in	in	ADP
elements-8887	75	30	this	this	DET
elements-8887	75	31	paper	paper	NOUN
elements-8887	75	32	.	.	PUNCT
elements-8887	76	1	to	to	PART
elements-8887	76	2	facilitate	facilitate	VERB
elements-8887	76	3	a	a	DET
elements-8887	76	4	reduction	reduction	NOUN
elements-8887	76	5	of	of	ADP
elements-8887	76	6	bias	bias	NOUN
elements-8887	76	7	and	and	CCONJ
elements-8887	76	8	to	to	PART
elements-8887	76	9	provide	provide	VERB
elements-8887	76	10	a	a	DET
elements-8887	76	11	more	more	ADV
elements-8887	76	12	wellrounded	wellrounded	ADJ
elements-8887	76	13	internal	internal	ADJ
elements-8887	76	14	outlook	outlook	NOUN
elements-8887	76	15	,	,	PUNCT
elements-8887	76	16	two	two	NUM
elements-8887	76	17	of	of	ADP
elements-8887	76	18	my	my	PRON
elements-8887	76	19	interviewees	interviewee	NOUN
elements-8887	76	20	were	be	AUX
elements-8887	76	21	tax	tax	NOUN
elements-8887	76	22	lawyers	lawyer	NOUN
elements-8887	76	23	and	and	CCONJ
elements-8887	76	24	one	one	NUM
elements-8887	76	25	was	be	AUX
elements-8887	76	26	a	a	DET
elements-8887	76	27	tax	tax	NOUN
elements-8887	76	28	professional	professional	NOUN
elements-8887	76	29	working	work	VERB
elements-8887	76	30	for	for	ADP
elements-8887	76	31	a	a	DET
elements-8887	76	32	public	public	ADJ
elements-8887	76	33	accounting	accounting	NOUN
elements-8887	76	34	firm	firm	NOUN
elements-8887	76	35	.	.	PUNCT
elements-8887	77	1	however	however	ADV
elements-8887	77	2	,	,	PUNCT
elements-8887	77	3	both	both	DET
elements-8887	77	4	lawyers	lawyer	NOUN
elements-8887	77	5	are	be	AUX
elements-8887	77	6	also	also	ADV
elements-8887	77	7	licensed	license	VERB
elements-8887	77	8	cpas	cpa	NOUN
elements-8887	77	9	who	who	PRON
elements-8887	77	10	practiced	practice	VERB
elements-8887	77	11	in	in	ADP
elements-8887	77	12	public	public	ADJ
elements-8887	77	13	accounting	accounting	NOUN
elements-8887	77	14	before	before	ADP
elements-8887	77	15	joining	join	VERB
elements-8887	77	16	their	their	PRON
elements-8887	77	17	respective	respective	ADJ
elements-8887	77	18	law	law	NOUN
elements-8887	77	19	firms	firm	NOUN
elements-8887	77	20	.	.	PUNCT
elements-8887	78	1	their	their	PRON
elements-8887	78	2	opinions	opinion	NOUN
elements-8887	78	3	and	and	CCONJ
elements-8887	78	4	observations	observation	NOUN
elements-8887	78	5	are	be	AUX
elements-8887	78	6	incorporated	incorporate	VERB
elements-8887	78	7	throughout	throughout	ADP
elements-8887	78	8	the	the	DET
elements-8887	78	9	paper	paper	NOUN
elements-8887	78	10	in	in	ADP
elements-8887	78	11	order	order	NOUN
elements-8887	78	12	to	to	PART
elements-8887	78	13	present	present	VERB
elements-8887	78	14	an	an	DET
elements-8887	78	15	integrated	integrate	VERB
elements-8887	78	16	,	,	PUNCT
elements-8887	78	17	organic	organic	ADJ
elements-8887	78	18	approach	approach	NOUN
elements-8887	78	19	to	to	ADP
elements-8887	78	20	the	the	DET
elements-8887	78	21	topic	topic	NOUN
elements-8887	78	22	.	.	PUNCT
elements-8887	79	1	this	this	DET
elements-8887	79	2	examination	examination	NOUN
elements-8887	79	3	wi	wi	PROPN
elements-8887	79	4	l	l	PROPN
elements-8887	79	5	l	l	PROPN
elements-8887	79	6	conclude	conclude	VERB
elements-8887	79	7	with	with	ADP
elements-8887	79	8	suggestions	suggestion	NOUN
elements-8887	79	9	for	for	ADP
elements-8887	79	10	further	further	ADJ
elements-8887	79	11	research	research	NOUN
elements-8887	79	12	and	and	CCONJ
elements-8887	79	13	a	a	DET
elements-8887	79	14	demarcation	demarcation	NOUN
elements-8887	79	15	of	of	ADP
elements-8887	79	16	possible	possible	ADJ
elements-8887	79	17	solutions	solution	NOUN
elements-8887	79	18	for	for	ADP
elements-8887	79	19	the	the	DET
elements-8887	79	20	future	future	NOUN
elements-8887	79	21	of	of	ADP
elements-8887	79	22	abusive	abusive	ADJ
elements-8887	79	23	tax	tax	NOUN
elements-8887	79	24	shelters	shelter	NOUN
elements-8887	79	25	.	.	PUNCT
elements-8887	80	1	the	the	DET
elements-8887	80	2	proposed	propose	VERB
elements-8887	80	3	strategies	strategy	NOUN
elements-8887	80	4	wi	wi	PROPN
elements-8887	80	5	l	l	PROPN
elements-8887	80	6	l	l	NOUN
elements-8887	80	7	be	be	AUX
elements-8887	80	8	founded	found	VERB
elements-8887	80	9	on	on	ADP
elements-8887	80	10	an	an	DET
elements-8887	80	11	amalgamation	amalgamation	NOUN
elements-8887	80	12	of	of	ADP
elements-8887	80	13	legal	legal	ADJ
elements-8887	80	14	and	and	CCONJ
elements-8887	80	15	ethical	ethical	ADJ
elements-8887	80	16	perspectives	perspective	NOUN
elements-8887	80	17	and	and	CCONJ
elements-8887	80	18	wi	wi	PROPN
elements-8887	80	19	l	l	PROPN
elements-8887	80	20	l	l	NOUN
elements-8887	80	21	elucidate	elucidate	VERB
elements-8887	80	22	the	the	DET
elements-8887	80	23	probable	probable	ADJ
elements-8887	80	24	role	role	NOUN
elements-8887	80	25	of	of	ADP
elements-8887	80	26	the	the	DET
elements-8887	80	27	professional	professional	NOUN
elements-8887	80	28	in	in	ADP
elements-8887	80	29	the	the	DET
elements-8887	80	30	continually	continually	ADV
elements-8887	80	31	dynamic	dynamic	ADJ
elements-8887	80	32	world	world	NOUN
elements-8887	80	33	of	of	ADP
elements-8887	80	34	tax	tax	NOUN
elements-8887	80	35	shelter	shelter	NOUN
elements-8887	80	36	activity	activity	NOUN
elements-8887	80	37	.	.	PUNCT
elements-8887	81	1	b	b	NOUN
elements-8887	82	1	a	a	PRON
elements-8887	82	2	c	c	NOUN
elements-8887	83	1	k	k	NOUN
elements-8887	83	2	g	g	PROPN
elements-8887	83	3	r	r	NOUN
elements-8887	83	4	o	o	X
elements-8887	83	5	u	u	NOUN
elements-8887	83	6	n	n	PROPN
elements-8887	83	7	d	d	PROPN
elements-8887	83	8	a	a	DET
elements-8887	83	9	n	n	NOUN
elements-8887	84	1	d	d	NOUN
elements-8887	84	2	h	h	NOUN
elements-8887	85	1	i	i	PRON
elements-8887	85	2	s	s	VERB
elements-8887	85	3	t	t	NOUN
elements-8887	85	4	o	o	NOUN
elements-8887	86	1	r	r	NOUN
elements-8887	86	2	y	y	PROPN
elements-8887	86	3	in	in	ADP
elements-8887	86	4	its	its	PRON
elements-8887	86	5	simplest	simple	ADJ
elements-8887	86	6	form	form	NOUN
elements-8887	86	7	,	,	PUNCT
elements-8887	86	8	a	a	DET
elements-8887	86	9	tax	tax	NOUN
elements-8887	86	10	shelter	shelter	NOUN
elements-8887	86	11	is	be	AUX
elements-8887	86	12	defined	define	VERB
elements-8887	86	13	as	as	ADP
elements-8887	86	14	"	"	PUNCT
elements-8887	86	15	a	a	DET
elements-8887	86	16	strategy	strategy	NOUN
elements-8887	86	17	,	,	PUNCT
elements-8887	86	18	investment	investment	NOUN
elements-8887	86	19	,	,	PUNCT
elements-8887	86	20	or	or	CCONJ
elements-8887	86	21	tax	tax	NOUN
elements-8887	86	22	code	code	NOUN
elements-8887	86	23	provision	provision	NOUN
elements-8887	86	24	that	that	PRON
elements-8887	86	25	reduces	reduce	VERB
elements-8887	86	26	tax	tax	NOUN
elements-8887	86	27	liability	liability	NOUN
elements-8887	86	28	.	.	PUNCT
elements-8887	86	29	"	"	PUNCT
elements-8887	87	1	1	1	NUM
elements-8887	87	2	however	however	ADV
elements-8887	87	3	,	,	PUNCT
elements-8887	87	4	this	this	DET
elements-8887	87	5	seemingly	seemingly	ADV
elements-8887	87	6	uncomplicated	uncomplicated	ADJ
elements-8887	87	7	meaning	meaning	NOUN
elements-8887	87	8	has	have	AUX
elements-8887	87	9	evolved	evolve	VERB
elements-8887	87	10	dramatically	dramatically	ADV
elements-8887	87	11	over	over	ADP
elements-8887	87	12	the	the	DET
elements-8887	87	13	past	past	ADJ
elements-8887	87	14	several	several	ADJ
elements-8887	87	15	decades	decade	NOUN
elements-8887	87	16	.	.	PUNCT
elements-8887	88	1	the	the	DET
elements-8887	88	2	national	national	ADJ
elements-8887	88	3	laws	law	NOUN
elements-8887	88	4	that	that	PRON
elements-8887	88	5	regulate	regulate	VERB
elements-8887	88	6	our	our	PRON
elements-8887	88	7	taxation	taxation	NOUN
elements-8887	88	8	system	system	NOUN
elements-8887	88	9	and	and	CCONJ
elements-8887	88	10	the	the	DET
elements-8887	88	11	usage	usage	NOUN
elements-8887	88	12	of	of	ADP
elements-8887	88	13	tax	tax	NOUN
elements-8887	88	14	shelters	shelter	NOUN
elements-8887	88	15	are	be	AUX
elements-8887	88	16	promulgated	promulgate	VERB
elements-8887	88	17	through	through	ADP
elements-8887	88	18	the	the	DET
elements-8887	88	19	internal	internal	ADJ
elements-8887	88	20	revenue	revenue	NOUN
elements-8887	88	21	code	code	NOUN
elements-8887	88	22	(	(	PUNCT
elements-8887	88	23	irc	irc	NOUN
elements-8887	88	24	)	)	PUNCT
elements-8887	88	25	.	.	PUNCT
elements-8887	89	1	consequently	consequently	ADV
elements-8887	89	2	,	,	PUNCT
elements-8887	89	3	the	the	DET
elements-8887	89	4	irs	irs	PROPN
elements-8887	89	5	is	be	AUX
elements-8887	89	6	also	also	ADV
elements-8887	89	7	responsible	responsible	ADJ
elements-8887	89	8	for	for	ADP
elements-8887	89	9	the	the	DET
elements-8887	89	10	enforcement	enforcement	NOUN
elements-8887	89	11	of	of	ADP
elements-8887	89	12	our	our	PRON
elements-8887	89	13	nation	nation	NOUN
elements-8887	89	14	's	's	PART
elements-8887	89	15	tax	tax	NOUN
elements-8887	89	16	laws	law	NOUN
elements-8887	89	17	.	.	PUNCT
elements-8887	90	1	it	it	PRON
elements-8887	90	2	is	be	AUX
elements-8887	90	3	important	important	ADJ
elements-8887	90	4	,	,	PUNCT
elements-8887	90	5	then	then	ADV
elements-8887	90	6	,	,	PUNCT
elements-8887	90	7	to	to	PART
elements-8887	90	8	understand	understand	VERB
elements-8887	90	9	the	the	DET
elements-8887	90	10	lens	lens	NOUN
elements-8887	90	11	through	through	ADP
elements-8887	90	12	which	which	PRON
elements-8887	90	13	the	the	DET
elements-8887	90	14	irs	irs	PROPN
elements-8887	90	15	views	view	VERB
elements-8887	90	16	the	the	DET
elements-8887	90	17	usage	usage	NOUN
elements-8887	90	18	of	of	ADP
elements-8887	90	19	tax	tax	NOUN
elements-8887	90	20	shelters	shelter	NOUN
elements-8887	90	21	.	.	PUNCT
elements-8887	91	1	essentially	essentially	ADV
elements-8887	91	2	,	,	PUNCT
elements-8887	91	3	there	there	PRON
elements-8887	91	4	are	be	VERB
elements-8887	91	5	two	two	NUM
elements-8887	91	6	types	type	NOUN
elements-8887	91	7	of	of	ADP
elements-8887	91	8	tax	tax	NOUN
elements-8887	91	9	shelters	shelter	NOUN
elements-8887	91	10	available	available	ADJ
elements-8887	91	11	to	to	ADP
elements-8887	91	12	the	the	DET
elements-8887	91	13	general	general	ADJ
elements-8887	91	14	public	public	NOUN
elements-8887	91	15	.	.	PUNCT
elements-8887	92	1	first	first	ADV
elements-8887	92	2	,	,	PUNCT
elements-8887	92	3	there	there	PRON
elements-8887	92	4	are	be	VERB
elements-8887	92	5	intended	intend	VERB
elements-8887	92	6	tax	tax	NOUN
elements-8887	92	7	shelters	shelter	NOUN
elements-8887	92	8	;	;	PUNCT
elements-8887	92	9	this	this	DET
elements-8887	92	10	class	class	NOUN
elements-8887	92	11	encompasses	encompass	VERB
elements-8887	92	12	uses	use	NOUN
elements-8887	92	13	which	which	PRON
elements-8887	92	14	were	be	AUX
elements-8887	92	15	intended	intend	VERB
elements-8887	92	16	by	by	ADP
elements-8887	92	17	the	the	DET
elements-8887	92	18	irs	irs	PROPN
elements-8887	92	19	through	through	ADP
elements-8887	92	20	the	the	DET
elements-8887	92	21	creation	creation	NOUN
elements-8887	92	22	of	of	ADP
elements-8887	92	23	the	the	DET
elements-8887	92	24	various	various	ADJ
elements-8887	92	25	tax	tax	NOUN
elements-8887	92	26	shelter	shelter	NOUN
elements-8887	92	27	regulations	regulation	NOUN
elements-8887	92	28	.	.	PUNCT
elements-8887	93	1	a	a	DET
elements-8887	93	2	n	n	NUM
elements-8887	93	3	example	example	NOUN
elements-8887	93	4	of	of	ADP
elements-8887	93	5	an	an	DET
elements-8887	93	6	intended	intend	VERB
elements-8887	93	7	tax	tax	NOUN
elements-8887	93	8	shelter	shelter	NOUN
elements-8887	93	9	is	be	AUX
elements-8887	93	10	a	a	DET
elements-8887	93	11	typical	typical	ADJ
elements-8887	93	12	40i(k	40i(k	NOUN
elements-8887	93	13	)	)	PUNCT
elements-8887	93	14	plan	plan	NOUN
elements-8887	93	15	.	.	PUNCT
elements-8887	94	1	the	the	DET
elements-8887	94	2	second	second	ADJ
elements-8887	94	3	group	group	NOUN
elements-8887	94	4	includes	include	VERB
elements-8887	94	5	all	all	PRON
elements-8887	94	6	of	of	ADP
elements-8887	94	7	those	those	DET
elements-8887	94	8	uses	use	NOUN
elements-8887	94	9	not	not	PART
elements-8887	94	10	intended	intend	VERB
elements-8887	94	11	by	by	ADP
elements-8887	94	12	legislation	legislation	NOUN
elements-8887	94	13	.	.	PUNCT
elements-8887	95	1	this	this	DET
elements-8887	95	2	class	class	NOUN
elements-8887	95	3	of	of	ADP
elements-8887	95	4	unintended	unintended	ADJ
elements-8887	95	5	tax	tax	NOUN
elements-8887	95	6	shelters	shelter	NOUN
elements-8887	95	7	includes	include	VERB
elements-8887	95	8	the	the	DET
elements-8887	95	9	focus	focus	NOUN
elements-8887	95	10	of	of	ADP
elements-8887	95	11	this	this	DET
elements-8887	95	12	paper	paper	NOUN
elements-8887	95	13	,	,	PUNCT
elements-8887	95	14	abusive	abusive	ADJ
elements-8887	95	15	tax	tax	NOUN
elements-8887	95	16	shelters	shelter	NOUN
elements-8887	95	17	.	.	PUNCT
elements-8887	96	1	examples	example	NOUN
elements-8887	96	2	of	of	ADP
elements-8887	96	3	these	these	DET
elements-8887	96	4	transactions	transaction	NOUN
elements-8887	96	5	wi	wi	PROPN
elements-8887	96	6	l	l	PROPN
elements-8887	96	7	l	l	NOUN
elements-8887	96	8	be	be	AUX
elements-8887	96	9	detailed	detail	VERB
elements-8887	96	10	later	later	ADV
elements-8887	96	11	in	in	ADP
elements-8887	96	12	this	this	DET
elements-8887	96	13	paper	paper	NOUN
elements-8887	96	14	.	.	PUNCT
elements-8887	97	1	the	the	DET
elements-8887	97	2	irs	irs	PROPN
elements-8887	97	3	officially	officially	ADV
elements-8887	97	4	defines	define	VERB
elements-8887	97	5	abusive	abusive	ADJ
elements-8887	97	6	tax	tax	NOUN
elements-8887	97	7	shelters	shelter	NOUN
elements-8887	97	8	as	as	SCONJ
elements-8887	97	9	"	"	PUNCT
elements-8887	97	10	transactions	transaction	NOUN
elements-8887	97	11	promoted	promote	VERB
elements-8887	97	12	for	for	ADP
elements-8887	97	13	the	the	DET
elements-8887	97	14	promise	promise	NOUN
elements-8887	97	15	of	of	ADP
elements-8887	97	16	tax	tax	NOUN
elements-8887	97	17	benefits	benefit	NOUN
elements-8887	97	18	with	with	ADP
elements-8887	97	19	no	no	DET
elements-8887	97	20	meaningful	meaningful	ADJ
elements-8887	97	21	taxes	taxis	NOUN
elements-8887	97	22	and	and	CCONJ
elements-8887	97	23	tax	tax	NOUN
elements-8887	97	24	shelters	shelter	NOUN
elements-8887	97	25	:	:	PUNCT
elements-8887	97	26	s	s	AUX
elements-8887	97	27	imple	imple	NOUN
elements-8887	97	28	def	def	VERB
elements-8887	97	29	in	in	ADP
elements-8887	97	30	it	it	PRON
elements-8887	97	31	ions	ion	VERB
elements-8887	97	32	under	under	ADP
elements-8887	97	33	c	c	NOUN
elements-8887	97	34	o	o	NOUN
elements-8887	98	1	n	n	ADP
elements-8887	98	2	t	t	NOUN
elements-8887	99	1	i	i	PRON
elements-8887	99	2	n	n	VERB
elements-8887	99	3	u	u	NOUN
elements-8887	99	4	o	o	X
elements-8887	99	5	u	u	X
elements-8887	99	6	s	s	VERB
elements-8887	99	7	evolut	evolut	ADJ
elements-8887	99	8	ion	ion	NOUN
elements-8887	99	9	.	.	PUNCT
elements-8887	100	1	e	e	X
elements-8887	100	2	l	l	NOUN
elements-8887	100	3	e	e	X
elements-8887	100	4	m	m	PROPN
elements-8887	100	5	e	e	NOUN
elements-8887	100	6	n	n	PROPN
elements-8887	100	7	t	t	PROPN
elements-8887	100	8	s	s	PROPN
elements-8887	100	9	:	:	PUNCT
elements-8887	100	10	:	:	PUNCT
elements-8887	100	11	f	f	PROPN
elements-8887	100	12	a	a	DET
elements-8887	100	13	l	l	PROPN
elements-8887	100	14	l	l	NOUN
elements-8887	100	15	08	08	NUM
elements-8887	100	16	change	change	NOUN
elements-8887	100	17	in	in	ADP
elements-8887	100	18	a	a	DET
elements-8887	100	19	taxpayer	taxpayer	NOUN
elements-8887	100	20	's	's	PART
elements-8887	100	21	income	income	NOUN
elements-8887	100	22	or	or	CCONJ
elements-8887	100	23	assets	asset	NOUN
elements-8887	100	24	.	.	PUNCT
elements-8887	101	1	"11	"11	PUNCT
elements-8887	102	1	thus	thus	ADV
elements-8887	102	2	,	,	PUNCT
elements-8887	102	3	the	the	DET
elements-8887	102	4	engineering	engineering	NOUN
elements-8887	102	5	of	of	ADP
elements-8887	102	6	tax	tax	NOUN
elements-8887	102	7	shelters	shelter	NOUN
elements-8887	102	8	which	which	PRON
elements-8887	102	9	have	have	VERB
elements-8887	102	10	no	no	DET
elements-8887	102	11	clear	clear	ADJ
elements-8887	102	12	economic	economic	ADJ
elements-8887	102	13	substance	substance	NOUN
elements-8887	102	14	with	with	ADP
elements-8887	102	15	respect	respect	NOUN
elements-8887	102	16	to	to	ADP
elements-8887	102	17	the	the	DET
elements-8887	102	18	taxpayer	taxpayer	NOUN
elements-8887	102	19	are	be	AUX
elements-8887	102	20	regarded	regard	VERB
elements-8887	102	21	as	as	ADP
elements-8887	102	22	abusive	abusive	ADJ
elements-8887	102	23	tax	tax	NOUN
elements-8887	102	24	shelters	shelter	NOUN
elements-8887	102	25	.	.	PUNCT
elements-8887	103	1	the	the	DET
elements-8887	103	2	idea	idea	NOUN
elements-8887	103	3	of	of	ADP
elements-8887	103	4	"	"	PUNCT
elements-8887	103	5	transactional	transactional	ADJ
elements-8887	103	6	economic	economic	ADJ
elements-8887	103	7	substance	substance	NOUN
elements-8887	103	8	"	"	PUNCT
elements-8887	103	9	is	be	AUX
elements-8887	103	10	a	a	DET
elements-8887	103	11	key	key	ADJ
elements-8887	103	12	concept	concept	NOUN
elements-8887	103	13	and	and	CCONJ
elements-8887	103	14	wi	wi	PROPN
elements-8887	103	15	l	l	PROPN
elements-8887	103	16	l	l	NOUN
elements-8887	103	17	be	be	AUX
elements-8887	103	18	discussed	discuss	VERB
elements-8887	103	19	more	more	ADV
elements-8887	103	20	thoroughly	thoroughly	ADV
elements-8887	103	21	in	in	ADP
elements-8887	103	22	a	a	DET
elements-8887	103	23	later	later	ADJ
elements-8887	103	24	section	section	NOUN
elements-8887	103	25	of	of	ADP
elements-8887	103	26	this	this	DET
elements-8887	103	27	essay	essay	NOUN
elements-8887	103	28	.	.	PUNCT
elements-8887	104	1	..	..	PUNCT
elements-8887	105	1	the	the	DET
elements-8887	105	2	promulgation	promulgation	NOUN
elements-8887	105	3	of	of	ADP
elements-8887	105	4	the	the	DET
elements-8887	105	5	'	'	PUNCT
elements-8887	105	6	passive	passive	ADJ
elements-8887	105	7	loss	loss	NOUN
elements-8887	105	8	'	'	PUNCT
elements-8887	105	9	rules	rule	NOUN
elements-8887	105	10	achieved	achieve	VERB
elements-8887	105	11	an	an	DET
elements-8887	105	12	unintended	unintended	ADJ
elements-8887	105	13	effect	effect	NOUN
elements-8887	105	14	;	;	PUNCT
elements-8887	105	15	the	the	DET
elements-8887	105	16	hulk	hulk	NOUN
elements-8887	105	17	of	of	ADP
elements-8887	105	18	abusive	abusive	ADJ
elements-8887	105	19	tax	tax	NOUN
elements-8887	105	20	shelter	shelter	NOUN
elements-8887	105	21	activity	activity	NOUN
elements-8887	105	22	shifted	shift	VERB
elements-8887	105	23	to	to	ADP
elements-8887	105	24	the	the	DET
elements-8887	105	25	corporate	corporate	ADJ
elements-8887	105	26	sphere	sphere	NOUN
elements-8887	105	27	,	,	PUNCT
elements-8887	105	28	where	where	SCONJ
elements-8887	105	29	the	the	DET
elements-8887	105	30	new	new	ADJ
elements-8887	105	31	regulations	regulation	NOUN
elements-8887	105	32	did	do	AUX
elements-8887	105	33	not	not	PART
elements-8887	105	34	apply	apply	VERB
elements-8887	105	35	and	and	CCONJ
elements-8887	105	36	the	the	DET
elements-8887	105	37	tax	tax	NOUN
elements-8887	105	38	law	law	NOUN
elements-8887	105	39	is	be	AUX
elements-8887	105	40	exponentially	exponentially	ADV
elements-8887	105	41	more	more	ADV
elements-8887	105	42	intricate	intricate	ADJ
elements-8887	105	43	.	.	PUNCT
elements-8887	105	44	"	"	PUNCT
elements-8887	106	1	as	as	SCONJ
elements-8887	106	2	tax	tax	NOUN
elements-8887	106	3	advisory	advisory	NOUN
elements-8887	106	4	has	have	AUX
elements-8887	106	5	become	become	VERB
elements-8887	106	6	an	an	DET
elements-8887	106	7	increasingly	increasingly	ADV
elements-8887	106	8	important	important	ADJ
elements-8887	106	9	and	and	CCONJ
elements-8887	106	10	profitable	profitable	ADJ
elements-8887	106	11	industry	industry	NOUN
elements-8887	106	12	,	,	PUNCT
elements-8887	106	13	the	the	DET
elements-8887	106	14	amount	amount	NOUN
elements-8887	106	15	of	of	ADP
elements-8887	106	16	legislative	legislative	ADJ
elements-8887	106	17	scrutiny	scrutiny	NOUN
elements-8887	106	18	and	and	CCONJ
elements-8887	106	19	political	political	ADJ
elements-8887	106	20	efforts	effort	NOUN
elements-8887	106	21	aimed	aim	VERB
elements-8887	106	22	at	at	ADP
elements-8887	106	23	curbing	curb	VERB
elements-8887	106	24	the	the	DET
elements-8887	106	25	usage	usage	NOUN
elements-8887	106	26	of	of	ADP
elements-8887	106	27	abusive	abusive	ADJ
elements-8887	106	28	tax	tax	NOUN
elements-8887	106	29	shelters	shelter	NOUN
elements-8887	106	30	has	have	AUX
elements-8887	106	31	also	also	ADV
elements-8887	106	32	intensified	intensify	VERB
elements-8887	106	33	.	.	PUNCT
elements-8887	107	1	from	from	ADP
elements-8887	107	2	the	the	DET
elements-8887	107	3	1950s	1950	NOUN
elements-8887	107	4	through	through	ADP
elements-8887	107	5	the	the	DET
elements-8887	107	6	1980s	1980s	NUM
elements-8887	107	7	,	,	PUNCT
elements-8887	107	8	the	the	DET
elements-8887	107	9	government	government	NOUN
elements-8887	107	10	attempted	attempt	VERB
elements-8887	107	11	to	to	PART
elements-8887	107	12	address	address	VERB
elements-8887	107	13	the	the	DET
elements-8887	107	14	issue	issue	NOUN
elements-8887	107	15	almost	almost	ADV
elements-8887	107	16	entirely	entirely	ADV
elements-8887	107	17	through	through	ADP
elements-8887	107	18	judicial	judicial	ADJ
elements-8887	107	19	proceedings	proceeding	NOUN
elements-8887	107	20	and	and	CCONJ
elements-8887	107	21	the	the	DET
elements-8887	107	22	case	case	NOUN
elements-8887	107	23	law	law	NOUN
elements-8887	107	24	which	which	PRON
elements-8887	107	25	ensued	ensue	VERB
elements-8887	107	26	.	.	PUNCT
elements-8887	108	1	federal	federal	ADJ
elements-8887	108	2	courts	court	NOUN
elements-8887	108	3	mainly	mainly	ADV
elements-8887	108	4	attempted	attempt	VERB
elements-8887	108	5	to	to	PART
elements-8887	108	6	erase	erase	VERB
elements-8887	108	7	the	the	DET
elements-8887	108	8	economic	economic	ADJ
elements-8887	108	9	effects	effect	NOUN
elements-8887	108	10	of	of	ADP
elements-8887	108	11	the	the	DET
elements-8887	108	12	abuses	abuse	NOUN
elements-8887	108	13	and	and	CCONJ
elements-8887	108	14	imposed	impose	VERB
elements-8887	108	15	monetary	monetary	ADJ
elements-8887	108	16	penalties	penalty	NOUN
elements-8887	108	17	on	on	ADP
elements-8887	108	18	wrongdoers	wrongdoer	NOUN
elements-8887	108	19	.	.	PUNCT
elements-8887	109	1	1	1	NUM
elements-8887	109	2	"	"	PUNCT
elements-8887	109	3	however	however	ADV
elements-8887	109	4	,	,	PUNCT
elements-8887	109	5	the	the	DET
elements-8887	109	6	government	government	NOUN
elements-8887	109	7	's	's	PART
elements-8887	109	8	strategy	strategy	NOUN
elements-8887	109	9	was	be	AUX
elements-8887	109	10	largely	largely	ADV
elements-8887	109	11	ineffective	ineffective	ADJ
elements-8887	109	12	,	,	PUNCT
elements-8887	109	13	and	and	CCONJ
elements-8887	109	14	the	the	DET
elements-8887	109	15	number	number	NOUN
elements-8887	109	16	of	of	ADP
elements-8887	109	17	tax	tax	NOUN
elements-8887	109	18	shelter	shelter	NOUN
elements-8887	109	19	abuses	abuse	NOUN
elements-8887	109	20	continued	continue	VERB
elements-8887	109	21	to	to	PART
elements-8887	109	22	rise	rise	VERB
elements-8887	109	23	.	.	PUNCT
elements-8887	110	1	the	the	DET
elements-8887	110	2	continued	continue	VERB
elements-8887	110	3	spread	spread	NOUN
elements-8887	110	4	of	of	ADP
elements-8887	110	5	this	this	DET
elements-8887	110	6	exploitation	exploitation	NOUN
elements-8887	110	7	necessitated	necessitate	VERB
elements-8887	110	8	an	an	DET
elements-8887	110	9	expedient	expedient	ADJ
elements-8887	110	10	response	response	NOUN
elements-8887	110	11	.	.	PUNCT
elements-8887	111	1	in	in	ADP
elements-8887	111	2	1976	1976	NUM
elements-8887	111	3	,	,	PUNCT
elements-8887	111	4	congress	congress	PROPN
elements-8887	111	5	passed	pass	VERB
elements-8887	111	6	the	the	DET
elements-8887	111	7	tax	tax	NOUN
elements-8887	111	8	reform	reform	NOUN
elements-8887	111	9	act	act	NOUN
elements-8887	111	10	of	of	ADP
elements-8887	111	11	1976	1976	NUM
elements-8887	111	12	.	.	PUNCT
elements-8887	112	1	this	this	DET
elements-8887	112	2	legislation	legislation	NOUN
elements-8887	112	3	created	create	VERB
elements-8887	112	4	certain	certain	ADJ
elements-8887	112	5	"	"	PUNCT
elements-8887	112	6	at	at	ADP
elements-8887	112	7	-	-	PUNCT
elements-8887	112	8	risk	risk	NOUN
elements-8887	112	9	"	"	PUNCT
elements-8887	112	10	rules	rule	NOUN
elements-8887	112	11	which	which	PRON
elements-8887	112	12	prohibited	prohibit	VERB
elements-8887	112	13	taxpayers	taxpayer	NOUN
elements-8887	112	14	from	from	ADP
elements-8887	112	15	claiming	claim	VERB
elements-8887	112	16	losses	loss	NOUN
elements-8887	112	17	for	for	ADP
elements-8887	112	18	investments	investment	NOUN
elements-8887	112	19	in	in	ADP
elements-8887	112	20	which	which	PRON
elements-8887	112	21	they	they	PRON
elements-8887	112	22	maintained	maintain	VERB
elements-8887	112	23	minimal	minimal	ADJ
elements-8887	112	24	financial	financial	ADJ
elements-8887	112	25	risk	risk	NOUN
elements-8887	112	26	.	.	PUNCT
elements-8887	113	1	this	this	DET
elements-8887	113	2	act	act	NOUN
elements-8887	113	3	was	be	AUX
elements-8887	113	4	the	the	DET
elements-8887	113	5	first	first	ADJ
elements-8887	113	6	substantive	substantive	ADJ
elements-8887	113	7	response	response	NOUN
elements-8887	113	8	to	to	ADP
elements-8887	113	9	the	the	DET
elements-8887	113	10	rapidly	rapidly	ADV
elements-8887	113	11	growing	grow	VERB
elements-8887	113	12	usage	usage	NOUN
elements-8887	113	13	of	of	ADP
elements-8887	113	14	abusive	abusive	ADJ
elements-8887	113	15	tax	tax	NOUN
elements-8887	113	16	shelters	shelter	NOUN
elements-8887	113	17	.	.	PUNCT
elements-8887	114	1	the	the	DET
elements-8887	114	2	revenue	revenue	NOUN
elements-8887	114	3	act	act	NOUN
elements-8887	114	4	of	of	ADP
elements-8887	114	5	1978	1978	NUM
elements-8887	114	6	and	and	CCONJ
elements-8887	114	7	the	the	DET
elements-8887	114	8	economic	economic	ADJ
elements-8887	114	9	recovery	recovery	NOUN
elements-8887	114	10	tax	tax	NOUN
elements-8887	114	11	act	act	NOUN
elements-8887	114	12	of	of	ADP
elements-8887	114	13	1981	1981	NUM
elements-8887	114	14	both	both	PRON
elements-8887	114	15	extended	extend	VERB
elements-8887	114	16	the	the	DET
elements-8887	114	17	aforementioned	aforementioned	ADJ
elements-8887	114	18	"	"	PUNCT
elements-8887	114	19	at	at	ADP
elements-8887	114	20	-	-	PUNCT
elements-8887	114	21	risk	risk	NOUN
elements-8887	114	22	"	"	PUNCT
elements-8887	114	23	regulations	regulation	NOUN
elements-8887	114	24	to	to	ADP
elements-8887	114	25	a	a	DET
elements-8887	114	26	further	further	ADJ
elements-8887	114	27	extent	extent	NOUN
elements-8887	114	28	.	.	PUNCT
elements-8887	115	1	unfortunately	unfortunately	ADV
elements-8887	115	2	congress	congress	PROPN
elements-8887	115	3	was	be	AUX
elements-8887	115	4	just	just	ADV
elements-8887	115	5	beginning	begin	VERB
elements-8887	115	6	to	to	PART
elements-8887	115	7	recognize	recognize	VERB
elements-8887	115	8	the	the	DET
elements-8887	115	9	increasingly	increasingly	ADV
elements-8887	115	10	popular	popular	ADJ
elements-8887	115	11	financial	financial	ADJ
elements-8887	115	12	temptation	temptation	NOUN
elements-8887	115	13	to	to	PART
elements-8887	115	14	utilize	utilize	VERB
elements-8887	115	15	abusive	abusive	ADJ
elements-8887	115	16	tax	tax	NOUN
elements-8887	115	17	shelters	shelter	NOUN
elements-8887	115	18	in	in	ADP
elements-8887	115	19	business	business	NOUN
elements-8887	115	20	transactions	transaction	NOUN
elements-8887	115	21	.	.	PUNCT
elements-8887	116	1	the	the	DET
elements-8887	116	2	year	year	NOUN
elements-8887	116	3	1984	1984	NUM
elements-8887	116	4	brought	bring	VERB
elements-8887	116	5	the	the	DET
elements-8887	116	6	next	next	ADJ
elements-8887	116	7	landmark	landmark	NOUN
elements-8887	116	8	in	in	ADP
elements-8887	116	9	the	the	DET
elements-8887	116	10	history	history	NOUN
elements-8887	116	11	of	of	ADP
elements-8887	116	12	abusive	abusive	ADJ
elements-8887	116	13	tax	tax	NOUN
elements-8887	116	14	shelters	shelter	NOUN
elements-8887	116	15	.	.	PUNCT
elements-8887	117	1	in	in	ADP
elements-8887	117	2	that	that	DET
elements-8887	117	3	year	year	NOUN
elements-8887	117	4	,	,	PUNCT
elements-8887	117	5	congress	congress	PROPN
elements-8887	117	6	enacted	enact	VERB
elements-8887	117	7	the	the	DET
elements-8887	117	8	deficit	deficit	NOUN
elements-8887	117	9	reduction	reduction	NOUN
elements-8887	117	10	act	act	NOUN
elements-8887	117	11	,	,	PUNCT
elements-8887	117	12	which	which	PRON
elements-8887	117	13	aimed	aim	VERB
elements-8887	117	14	to	to	PART
elements-8887	117	15	close	close	VERB
elements-8887	117	16	a	a	DET
elements-8887	117	17	number	number	NOUN
elements-8887	117	18	of	of	ADP
elements-8887	117	19	loopholes	loophole	NOUN
elements-8887	117	20	in	in	ADP
elements-8887	117	21	the	the	DET
elements-8887	117	22	tax	tax	NOUN
elements-8887	117	23	code	code	NOUN
elements-8887	117	24	.	.	PUNCT
elements-8887	118	1	most	most	ADV
elements-8887	118	2	importantly	importantly	ADV
elements-8887	118	3	,	,	PUNCT
elements-8887	118	4	this	this	DET
elements-8887	118	5	act	act	NOUN
elements-8887	118	6	made	make	VERB
elements-8887	118	7	it	it	PRON
elements-8887	118	8	mandatory	mandatory	ADJ
elements-8887	118	9	for	for	SCONJ
elements-8887	118	10	taxpayers	taxpayer	NOUN
elements-8887	118	11	to	to	PART
elements-8887	118	12	register	register	VERB
elements-8887	118	13	tax	tax	NOUN
elements-8887	118	14	shelters	shelter	NOUN
elements-8887	118	15	with	with	ADP
elements-8887	118	16	the	the	DET
elements-8887	118	17	irs	irs	PROPN
elements-8887	118	18	.	.	PUNCT
elements-8887	119	1	1	1	NUM
elements-8887	119	2	v	v	ADP
elements-8887	119	3	this	this	DET
elements-8887	119	4	requirement	requirement	NOUN
elements-8887	119	5	was	be	AUX
elements-8887	119	6	meant	mean	VERB
elements-8887	119	7	to	to	PART
elements-8887	119	8	aid	aid	VERB
elements-8887	119	9	the	the	DET
elements-8887	119	10	irs	irs	PROPN
elements-8887	119	11	in	in	ADP
elements-8887	119	12	the	the	DET
elements-8887	119	13	location	location	NOUN
elements-8887	119	14	and	and	CCONJ
elements-8887	119	15	evaluation	evaluation	NOUN
elements-8887	119	16	of	of	ADP
elements-8887	119	17	tax	tax	NOUN
elements-8887	119	18	shelter	shelter	NOUN
elements-8887	119	19	activity	activity	NOUN
elements-8887	119	20	in	in	ADP
elements-8887	119	21	the	the	DET
elements-8887	119	22	united	united	PROPN
elements-8887	119	23	states	states	PROPN
elements-8887	119	24	.	.	PUNCT
elements-8887	120	1	furthermore	furthermore	ADV
elements-8887	120	2	,	,	PUNCT
elements-8887	120	3	engineers	engineer	NOUN
elements-8887	120	4	and	and	CCONJ
elements-8887	120	5	sellers	seller	NOUN
elements-8887	120	6	of	of	ADP
elements-8887	120	7	"	"	PUNCT
elements-8887	120	8	potentially	potentially	ADV
elements-8887	120	9	abusive	abusive	ADJ
elements-8887	120	10	tax	tax	NOUN
elements-8887	120	11	shelters	shelter	NOUN
elements-8887	120	12	"	"	PUNCT
elements-8887	120	13	were	be	AUX
elements-8887	120	14	compelled	compel	VERB
elements-8887	120	15	to	to	PART
elements-8887	120	16	retain	retain	VERB
elements-8887	120	17	a	a	DET
elements-8887	120	18	list	list	NOUN
elements-8887	120	19	of	of	ADP
elements-8887	120	20	investors	investor	NOUN
elements-8887	120	21	participating	participate	VERB
elements-8887	120	22	in	in	ADP
elements-8887	120	23	registered	register	VERB
elements-8887	120	24	tax	tax	NOUN
elements-8887	120	25	shelters	shelter	NOUN
elements-8887	120	26	.	.	PUNCT
elements-8887	121	1	monetary	monetary	ADJ
elements-8887	121	2	penalties	penalty	NOUN
elements-8887	121	3	were	be	AUX
elements-8887	121	4	also	also	ADV
elements-8887	121	5	strengthened	strengthen	VERB
elements-8887	121	6	via	via	ADP
elements-8887	121	7	the	the	DET
elements-8887	121	8	deficit	deficit	NOUN
elements-8887	121	9	reduction	reduction	NOUN
elements-8887	121	10	act	act	NOUN
elements-8887	121	11	.	.	PUNCT
elements-8887	122	1	i	i	PRON
elements-8887	122	2	n	n	CCONJ
elements-8887	122	3	the	the	DET
elements-8887	122	4	tax	tax	NOUN
elements-8887	122	5	reform	reform	NOUN
elements-8887	122	6	act	act	NOUN
elements-8887	122	7	of	of	ADP
elements-8887	122	8	1986	1986	NUM
elements-8887	122	9	,	,	PUNCT
elements-8887	122	10	congress	congress	PROPN
elements-8887	122	11	created	create	VERB
elements-8887	122	12	the	the	DET
elements-8887	122	13	"	"	PUNCT
elements-8887	122	14	passive	passive	ADJ
elements-8887	122	15	loss	loss	NOUN
elements-8887	122	16	"	"	PUNCT
elements-8887	122	17	rules	rule	NOUN
elements-8887	122	18	which	which	PRON
elements-8887	122	19	have	have	AUX
elements-8887	122	20	remained	remain	VERB
elements-8887	122	21	important	important	ADJ
elements-8887	122	22	in	in	ADP
elements-8887	122	23	evaluating	evaluate	VERB
elements-8887	122	24	the	the	DET
elements-8887	122	25	validity	validity	NOUN
elements-8887	122	26	of	of	ADP
elements-8887	122	27	tax	tax	NOUN
elements-8887	122	28	shelters	shelter	NOUN
elements-8887	122	29	to	to	ADP
elements-8887	122	30	this	this	DET
elements-8887	122	31	day	day	NOUN
elements-8887	122	32	.	.	PUNCT
elements-8887	123	1	these	these	DET
elements-8887	123	2	regulations	regulation	NOUN
elements-8887	123	3	"	"	PUNCT
elements-8887	123	4	prevent	prevent	VERB
elements-8887	123	5	an	an	DET
elements-8887	123	6	individual	individual	NOUN
elements-8887	123	7	(	(	PUNCT
elements-8887	123	8	but	but	CCONJ
elements-8887	123	9	not	not	PART
elements-8887	123	10	a	a	DET
elements-8887	123	11	corporation	corporation	NOUN
elements-8887	123	12	)	)	PUNCT
elements-8887	123	13	from	from	ADP
elements-8887	123	14	claiming	claim	VERB
elements-8887	123	15	a	a	DET
elements-8887	123	16	loss	loss	NOUN
elements-8887	123	17	from	from	ADP
elements-8887	123	18	an	an	DET
elements-8887	123	19	activity	activity	NOUN
elements-8887	123	20	,	,	PUNCT
elements-8887	123	21	unless	unless	SCONJ
elements-8887	123	22	the	the	DET
elements-8887	123	23	individual	individual	NOUN
elements-8887	123	24	materially	materially	ADV
elements-8887	123	25	participated	participate	VERB
elements-8887	123	26	in	in	ADP
elements-8887	123	27	the	the	DET
elements-8887	123	28	activity	activity	NOUN
elements-8887	123	29	.	.	PUNCT
elements-8887	123	30	"	"	PUNCT
elements-8887	124	1	v	v	X
elements-8887	124	2	1	1	NUM
elements-8887	124	3	however	however	ADV
elements-8887	124	4	,	,	PUNCT
elements-8887	124	5	the	the	DET
elements-8887	124	6	promulgation	promulgation	NOUN
elements-8887	124	7	of	of	ADP
elements-8887	124	8	the	the	DET
elements-8887	124	9	"	"	PUNCT
elements-8887	124	10	passive	passive	ADJ
elements-8887	124	11	loss	loss	NOUN
elements-8887	124	12	"	"	PUNCT
elements-8887	124	13	rules	rule	NOUN
elements-8887	124	14	achieved	achieve	VERB
elements-8887	124	15	an	an	DET
elements-8887	124	16	unintended	unintended	ADJ
elements-8887	124	17	effect	effect	NOUN
elements-8887	124	18	;	;	PUNCT
elements-8887	124	19	the	the	DET
elements-8887	124	20	bulk	bulk	NOUN
elements-8887	124	21	of	of	ADP
elements-8887	124	22	abusive	abusive	ADJ
elements-8887	124	23	tax	tax	NOUN
elements-8887	124	24	shelter	shelter	NOUN
elements-8887	124	25	activity	activity	NOUN
elements-8887	124	26	shifted	shift	VERB
elements-8887	124	27	to	to	ADP
elements-8887	124	28	the	the	DET
elements-8887	124	29	corporate	corporate	ADJ
elements-8887	124	30	sphere	sphere	NOUN
elements-8887	124	31	,	,	PUNCT
elements-8887	124	32	where	where	SCONJ
elements-8887	124	33	the	the	DET
elements-8887	124	34	new	new	ADJ
elements-8887	124	35	regulations	regulation	NOUN
elements-8887	124	36	did	do	AUX
elements-8887	124	37	not	not	PART
elements-8887	124	38	apply	apply	VERB
elements-8887	124	39	and	and	CCONJ
elements-8887	124	40	the	the	DET
elements-8887	124	41	tax	tax	NOUN
elements-8887	124	42	law	law	NOUN
elements-8887	124	43	is	be	AUX
elements-8887	124	44	exponentially	exponentially	ADV
elements-8887	124	45	more	more	ADV
elements-8887	124	46	intricate	intricate	ADJ
elements-8887	124	47	.	.	PUNCT
elements-8887	125	1	this	this	DET
elements-8887	125	2	shift	shift	NOUN
elements-8887	125	3	has	have	AUX
elements-8887	125	4	remained	remain	VERB
elements-8887	125	5	largely	largely	ADV
elements-8887	125	6	unchanged	unchanged	ADJ
elements-8887	125	7	as	as	SCONJ
elements-8887	125	8	the	the	DET
elements-8887	125	9	majority	majority	NOUN
elements-8887	125	10	of	of	ADP
elements-8887	125	11	abusive	abusive	ADJ
elements-8887	125	12	tax	tax	NOUN
elements-8887	125	13	shelter	shelter	NOUN
elements-8887	125	14	legislation	legislation	NOUN
elements-8887	125	15	and	and	CCONJ
elements-8887	125	16	enforcement	enforcement	NOUN
elements-8887	125	17	is	be	AUX
elements-8887	125	18	currently	currently	ADV
elements-8887	125	19	targeted	target	VERB
elements-8887	125	20	at	at	ADP
elements-8887	125	21	the	the	DET
elements-8887	125	22	corporate	corporate	ADJ
elements-8887	125	23	and	and	CCONJ
elements-8887	125	24	governmental	governmental	ADJ
elements-8887	125	25	arenas	arena	NOUN
elements-8887	125	26	rather	rather	ADV
elements-8887	125	27	than	than	ADP
elements-8887	125	28	at	at	ADP
elements-8887	125	29	individual	individual	ADJ
elements-8887	125	30	taxpayers	taxpayer	NOUN
elements-8887	125	31	.	.	PUNCT
elements-8887	126	1	in	in	ADP
elements-8887	126	2	1998	1998	NUM
elements-8887	126	3	,	,	PUNCT
elements-8887	126	4	the	the	DET
elements-8887	126	5	irs	irs	PROPN
elements-8887	126	6	restructuring	restructuring	NOUN
elements-8887	126	7	and	and	CCONJ
elements-8887	126	8	reform	reform	NOUN
elements-8887	126	9	act	act	NOUN
elements-8887	126	10	was	be	AUX
elements-8887	126	11	initiated	initiate	VERB
elements-8887	126	12	.	.	PUNCT
elements-8887	127	1	through	through	ADP
elements-8887	127	2	this	this	DET
elements-8887	127	3	act	act	NOUN
elements-8887	127	4	,	,	PUNCT
elements-8887	127	5	congress	congress	PROPN
elements-8887	127	6	explicitly	explicitly	ADV
elements-8887	127	7	directed	direct	VERB
elements-8887	127	8	the	the	DET
elements-8887	127	9	a	a	DET
elements-8887	127	10	b	b	NOUN
elements-8887	127	11	u	u	NOUN
elements-8887	127	12	s	s	NOUN
elements-8887	127	13	i	i	INTJ
elements-8887	127	14	v	v	X
elements-8887	127	15	e	e	X
elements-8887	127	16	t	t	PROPN
elements-8887	127	17	a	a	DET
elements-8887	127	18	x	x	SYM
elements-8887	127	19	s	s	NOUN
elements-8887	127	20	h	h	NOUN
elements-8887	127	21	e	e	NOUN
elements-8887	127	22	l	l	NOUN
elements-8887	127	23	t	t	NOUN
elements-8887	127	24	e	e	X
elements-8887	127	25	r	r	NOUN
elements-8887	127	26	s	s	X
elements-8887	127	27	joint	joint	ADJ
elements-8887	127	28	committee	committee	NOUN
elements-8887	127	29	on	on	ADP
elements-8887	127	30	taxation	taxation	NOUN
elements-8887	127	31	(	(	PUNCT
elements-8887	127	32	jct	jct	PROPN
elements-8887	127	33	)	)	PUNCT
elements-8887	127	34	and	and	CCONJ
elements-8887	127	35	the	the	DET
elements-8887	127	36	u.s	u.s	PROPN
elements-8887	127	37	.	.	PROPN
elements-8887	127	38	treasury	treasury	PROPN
elements-8887	127	39	to	to	PART
elements-8887	127	40	perform	perform	VERB
elements-8887	127	41	studies	study	NOUN
elements-8887	127	42	examining	examine	VERB
elements-8887	127	43	tax	tax	NOUN
elements-8887	127	44	shelter	shelter	NOUN
elements-8887	127	45	law	law	NOUN
elements-8887	127	46	(	(	PUNCT
elements-8887	127	47	current	current	ADJ
elements-8887	127	48	to	to	ADP
elements-8887	127	49	that	that	DET
elements-8887	127	50	time	time	NOUN
elements-8887	127	51	)	)	PUNCT
elements-8887	127	52	and	and	CCONJ
elements-8887	127	53	interest	interest	NOUN
elements-8887	127	54	provisions	provision	NOUN
elements-8887	127	55	and	and	CCONJ
elements-8887	127	56	then	then	ADV
elements-8887	127	57	to	to	PART
elements-8887	127	58	"	"	PUNCT
elements-8887	127	59	make	make	VERB
elements-8887	127	60	legislative	legislative	ADJ
elements-8887	127	61	or	or	CCONJ
elements-8887	127	62	administrative	administrative	ADJ
elements-8887	127	63	recommendations	recommendation	NOUN
elements-8887	127	64	.	.	PUNCT
elements-8887	127	65	"	"	PUNCT
elements-8887	128	1	v	v	ADP
elements-8887	128	2	n	n	CCONJ
elements-8887	128	3	this	this	DET
elements-8887	128	4	research	research	NOUN
elements-8887	128	5	was	be	AUX
elements-8887	128	6	intended	intend	VERB
elements-8887	128	7	to	to	PART
elements-8887	128	8	uncover	uncover	VERB
elements-8887	128	9	and	and	CCONJ
elements-8887	128	10	eliminate	eliminate	VERB
elements-8887	128	11	the	the	DET
elements-8887	128	12	activities	activity	NOUN
elements-8887	128	13	of	of	ADP
elements-8887	128	14	abusive	abusive	ADJ
elements-8887	128	15	corporate	corporate	ADJ
elements-8887	128	16	tax	tax	NOUN
elements-8887	128	17	shelters	shelter	NOUN
elements-8887	128	18	.	.	PUNCT
elements-8887	129	1	one	one	NUM
elements-8887	129	2	year	year	NOUN
elements-8887	129	3	later	later	ADV
elements-8887	129	4	,	,	PUNCT
elements-8887	129	5	the	the	DET
elements-8887	129	6	two	two	NUM
elements-8887	129	7	organizations	organization	NOUN
elements-8887	129	8	presented	present	VERB
elements-8887	129	9	the	the	DET
elements-8887	129	10	jct	jct	PROPN
elements-8887	129	11	penalty	penalty	NOUN
elements-8887	129	12	study	study	NOUN
elements-8887	129	13	v	v	ADP
elements-8887	129	14	l	l	NOUN
elements-8887	130	1	i	i	PRON
elements-8887	130	2	i	i	PRON
elements-8887	130	3	,	,	PUNCT
elements-8887	130	4	the	the	DET
elements-8887	130	5	jcx	jcx	NOUN
elements-8887	130	6	84	84	NUM
elements-8887	130	7	-	-	SYM
elements-8887	130	8	99	99	NUM
elements-8887	131	1	i	i	NOUN
elements-8887	131	2	x	x	NOUN
elements-8887	131	3	,	,	PUNCT
elements-8887	131	4	the	the	DET
elements-8887	131	5	treasury	treasury	PROPN
elements-8887	131	6	white	white	PROPN
elements-8887	131	7	paper	paper	PROPN
elements-8887	131	8	*	*	PUNCT
elements-8887	131	9	and	and	CCONJ
elements-8887	131	10	the	the	DET
elements-8887	131	11	treasury	treasury	PROPN
elements-8887	131	12	penalty	penalty	NOUN
elements-8887	131	13	study	study	NOUN
elements-8887	131	14	x	x	PROPN
elements-8887	131	15	i.	i.	PROPN
elements-8887	131	16	contemporaneously	contemporaneously	ADV
elements-8887	131	17	,	,	PUNCT
elements-8887	131	18	the	the	DET
elements-8887	131	19	irs	irs	PROPN
elements-8887	131	20	effectively	effectively	ADV
elements-8887	131	21	"	"	PUNCT
elements-8887	131	22	closed	close	VERB
elements-8887	131	23	"	"	PUNCT
elements-8887	131	24	several	several	ADJ
elements-8887	131	25	abusive	abusive	ADJ
elements-8887	131	26	corporate	corporate	ADJ
elements-8887	131	27	tax	tax	NOUN
elements-8887	131	28	shelters	shelter	NOUN
elements-8887	131	29	in	in	ADP
elements-8887	131	30	which	which	PRON
elements-8887	131	31	numerous	numerous	ADJ
elements-8887	131	32	corporations	corporation	NOUN
elements-8887	131	33	and	and	CCONJ
elements-8887	131	34	individuals	individual	NOUN
elements-8887	131	35	had	have	AUX
elements-8887	131	36	invested	invest	VERB
elements-8887	131	37	.	.	PUNCT
elements-8887	132	1	the	the	DET
elements-8887	132	2	irs	irs	PROPN
elements-8887	132	3	established	establish	VERB
elements-8887	132	4	the	the	DET
elements-8887	132	5	office	office	NOUN
elements-8887	132	6	of	of	ADP
elements-8887	132	7	tax	tax	NOUN
elements-8887	132	8	shelter	shelter	NOUN
elements-8887	132	9	analysis	analysis	NOUN
elements-8887	132	10	(	(	PUNCT
elements-8887	132	11	otsa	otsa	NOUN
elements-8887	132	12	)	)	PUNCT
elements-8887	132	13	to	to	PART
elements-8887	132	14	operate	operate	VERB
elements-8887	132	15	as	as	ADP
elements-8887	132	16	the	the	DET
elements-8887	132	17	governmental	governmental	ADJ
elements-8887	132	18	stronghold	stronghold	NOUN
elements-8887	132	19	i	i	PRON
elements-8887	132	20	n	n	VERB
elements-8887	132	21	the	the	DET
elements-8887	132	22	fight	fight	NOUN
elements-8887	132	23	against	against	ADP
elements-8887	132	24	abusive	abusive	ADJ
elements-8887	132	25	tax	tax	NOUN
elements-8887	132	26	shelters	shelter	NOUN
elements-8887	132	27	.	.	PUNCT
elements-8887	133	1	concurrently	concurrently	ADV
elements-8887	133	2	,	,	PUNCT
elements-8887	133	3	the	the	DET
elements-8887	133	4	treasury	treasury	NOUN
elements-8887	133	5	enacted	enact	VERB
elements-8887	133	6	circular	circular	ADJ
elements-8887	133	7	230	230	NUM
elements-8887	133	8	,	,	PUNCT
elements-8887	133	9	which	which	PRON
elements-8887	133	10	recommended	recommend	VERB
elements-8887	133	11	regulatory	regulatory	ADJ
elements-8887	133	12	changes	change	NOUN
elements-8887	133	13	to	to	ADP
elements-8887	133	14	standards	standard	NOUN
elements-8887	133	15	of	of	ADP
elements-8887	133	16	practice	practice	NOUN
elements-8887	133	17	for	for	ADP
elements-8887	133	18	tax	tax	NOUN
elements-8887	133	19	professionals	professional	NOUN
elements-8887	133	20	that	that	PRON
elements-8887	133	21	severely	severely	ADV
elements-8887	133	22	impacted	impact	VERB
elements-8887	133	23	the	the	DET
elements-8887	133	24	manner	manner	NOUN
elements-8887	133	25	by	by	ADP
elements-8887	133	26	which	which	PRON
elements-8887	133	27	they	they	PRON
elements-8887	133	28	advised	advise	VERB
elements-8887	133	29	tax	tax	NOUN
elements-8887	133	30	shelter	shelter	NOUN
elements-8887	133	31	investors	investor	NOUN
elements-8887	133	32	.	.	PUNCT
elements-8887	134	1	as	as	SCONJ
elements-8887	134	2	one	one	NUM
elements-8887	134	3	lawyer	lawyer	NOUN
elements-8887	134	4	noted	note	VERB
elements-8887	134	5	,	,	PUNCT
elements-8887	134	6	"	"	PUNCT
elements-8887	134	7	2000	2000	NUM
elements-8887	134	8	was	be	AUX
elements-8887	134	9	the	the	DET
elements-8887	134	10	apex	apex	NOUN
elements-8887	134	11	of	of	ADP
elements-8887	134	12	the	the	DET
elements-8887	134	13	government	government	NOUN
elements-8887	134	14	's	's	PART
elements-8887	134	15	war	war	NOUN
elements-8887	134	16	on	on	ADP
elements-8887	134	17	tax	tax	NOUN
elements-8887	134	18	shelter	shelter	NOUN
elements-8887	134	19	abuse	abuse	NOUN
elements-8887	134	20	.	.	PUNCT
elements-8887	135	1	"x	"x	NOUN
elements-8887	136	1	l	l	NOUN
elements-8887	137	1	i	i	PRON
elements-8887	137	2	in	in	ADP
elements-8887	137	3	that	that	DET
elements-8887	137	4	year	year	NOUN
elements-8887	137	5	,	,	PUNCT
elements-8887	137	6	many	many	ADJ
elements-8887	137	7	new	new	ADJ
elements-8887	137	8	regulations	regulation	NOUN
elements-8887	137	9	were	be	AUX
elements-8887	137	10	enacted	enact	VERB
elements-8887	137	11	in	in	ADP
elements-8887	137	12	a	a	DET
elements-8887	137	13	concerted	concerted	ADJ
elements-8887	137	14	effort	effort	NOUN
elements-8887	137	15	to	to	PART
elements-8887	137	16	curtail	curtail	VERB
elements-8887	137	17	the	the	DET
elements-8887	137	18	use	use	NOUN
elements-8887	137	19	of	of	ADP
elements-8887	137	20	aggressive	aggressive	ADJ
elements-8887	137	21	tax	tax	NOUN
elements-8887	137	22	shelters	shelter	NOUN
elements-8887	137	23	.	.	PUNCT
elements-8887	138	1	the	the	DET
elements-8887	138	2	most	most	ADJ
elements-8887	138	3	salient	salient	NOUN
elements-8887	138	4	of	of	ADP
elements-8887	138	5	these	these	DET
elements-8887	138	6	new	new	ADJ
elements-8887	138	7	rules	rule	NOUN
elements-8887	138	8	required	require	VERB
elements-8887	138	9	corporate	corporate	ADJ
elements-8887	138	10	taxpayers	taxpayer	NOUN
elements-8887	138	11	to	to	PART
elements-8887	138	12	disclose	disclose	VERB
elements-8887	138	13	investments	investment	NOUN
elements-8887	138	14	in	in	ADP
elements-8887	138	15	certain	certain	ADJ
elements-8887	138	16	"	"	PUNCT
elements-8887	138	17	reportable	reportable	ADJ
elements-8887	138	18	transactions	transaction	NOUN
elements-8887	138	19	"	"	PUNCT
elements-8887	138	20	(	(	PUNCT
elements-8887	138	21	tax	tax	NOUN
elements-8887	138	22	shelters	shelter	NOUN
elements-8887	138	23	)	)	PUNCT
elements-8887	138	24	in	in	ADP
elements-8887	138	25	their	their	PRON
elements-8887	138	26	tax	tax	NOUN
elements-8887	138	27	returns	return	NOUN
elements-8887	138	28	.	.	PUNCT
elements-8887	139	1	x	x	X
elements-8887	139	2	m	m	AUX
elements-8887	139	3	another	another	DET
elements-8887	139	4	regulation	regulation	NOUN
elements-8887	139	5	introduced	introduce	VERB
elements-8887	139	6	the	the	DET
elements-8887	139	7	mandatory	mandatory	ADJ
elements-8887	139	8	maintenance	maintenance	NOUN
elements-8887	139	9	of	of	ADP
elements-8887	139	10	lists	list	NOUN
elements-8887	139	11	of	of	ADP
elements-8887	139	12	those	those	PRON
elements-8887	139	13	investing	invest	VERB
elements-8887	139	14	i	i	PRON
elements-8887	139	15	n	n	VERB
elements-8887	139	16	certain	certain	ADJ
elements-8887	139	17	corporate	corporate	ADJ
elements-8887	139	18	tax	tax	NOUN
elements-8887	139	19	shelters	shelter	NOUN
elements-8887	139	20	delineated	delineate	VERB
elements-8887	140	1	i	i	PRON
elements-8887	140	2	n	n	NOUN
elements-8887	140	3	irc	irc	VERB
elements-8887	140	4	section	section	NOUN
elements-8887	140	5	6112	6112	NUM
elements-8887	140	6	.	.	PUNCT
elements-8887	141	1	irs	irs	PROPN
elements-8887	141	2	notices	notice	VERB
elements-8887	141	3	2000	2000	NUM
elements-8887	141	4	-	-	SYM
elements-8887	141	5	15	15	NUM
elements-8887	141	6	a	a	PRON
elements-8887	141	7	^	^	SYM
elements-8887	141	8	s	s	PART
elements-8887	141	9	o	o	NOUN
elements-8887	141	10	distinguished	distinguished	ADJ
elements-8887	141	11	ten	ten	NUM
elements-8887	141	12	different	different	ADJ
elements-8887	141	13	"	"	PUNCT
elements-8887	141	14	listed	list	VERB
elements-8887	141	15	transactions	transaction	NOUN
elements-8887	141	16	"	"	PUNCT
elements-8887	141	17	as	as	ADP
elements-8887	141	18	examples	example	NOUN
elements-8887	141	19	of	of	ADP
elements-8887	141	20	abusive	abusive	ADJ
elements-8887	141	21	tax	tax	NOUN
elements-8887	141	22	shelters	shelter	NOUN
elements-8887	141	23	in	in	ADP
elements-8887	141	24	order	order	NOUN
elements-8887	141	25	to	to	PART
elements-8887	141	26	aid	aid	VERB
elements-8887	141	27	corporations	corporation	NOUN
elements-8887	141	28	in	in	ADP
elements-8887	141	29	compliance	compliance	NOUN
elements-8887	141	30	with	with	ADP
elements-8887	141	31	the	the	DET
elements-8887	141	32	new	new	ADJ
elements-8887	141	33	regulations	regulation	NOUN
elements-8887	141	34	.	.	PUNCT
elements-8887	142	1	in	in	ADP
elements-8887	142	2	may	may	PROPN
elements-8887	142	3	of	of	ADP
elements-8887	142	4	2000	2000	NUM
elements-8887	142	5	,	,	PUNCT
elements-8887	142	6	the	the	DET
elements-8887	142	7	irs	irs	PROPN
elements-8887	142	8	issued	issue	VERB
elements-8887	142	9	the	the	DET
elements-8887	142	10	notice	notice	NOUN
elements-8887	142	11	of	of	ADP
elements-8887	142	12	proposed	propose	VERB
elements-8887	142	13	rulemaking	rulemaking	NOUN
elements-8887	142	14	(	(	PUNCT
elements-8887	142	15	nprm	nprm	NOUN
elements-8887	142	16	)	)	PUNCT
elements-8887	142	17	which	which	PRON
elements-8887	142	18	amended	amend	VERB
elements-8887	142	19	circular	circular	ADJ
elements-8887	142	20	230	230	NUM
elements-8887	142	21	,	,	PUNCT
elements-8887	142	22	the	the	DET
elements-8887	142	23	foundation	foundation	NOUN
elements-8887	142	24	for	for	ADP
elements-8887	142	25	the	the	DET
elements-8887	142	26	standards	standard	NOUN
elements-8887	142	27	of	of	ADP
elements-8887	142	28	practice	practice	NOUN
elements-8887	142	29	for	for	ADP
elements-8887	142	30	all	all	DET
elements-8887	142	31	tax	tax	NOUN
elements-8887	142	32	practitioners	practitioner	NOUN
elements-8887	142	33	before	before	ADP
elements-8887	142	34	the	the	DET
elements-8887	142	35	irs.x	irs.x	PROPN
elements-8887	142	36	1	1	NUM
elements-8887	142	37	v	v	ADP
elements-8887	142	38	the	the	DET
elements-8887	142	39	nprm	nprm	NOUN
elements-8887	142	40	was	be	AUX
elements-8887	142	41	an	an	DET
elements-8887	142	42	extremely	extremely	ADV
elements-8887	142	43	significant	significant	ADJ
elements-8887	142	44	piece	piece	NOUN
elements-8887	142	45	of	of	ADP
elements-8887	142	46	legislation	legislation	NOUN
elements-8887	142	47	as	as	SCONJ
elements-8887	142	48	it	it	PRON
elements-8887	142	49	was	be	AUX
elements-8887	142	50	a	a	DET
elements-8887	142	51	direct	direct	ADJ
elements-8887	142	52	warning	warning	NOUN
elements-8887	142	53	from	from	ADP
elements-8887	142	54	the	the	DET
elements-8887	142	55	government	government	NOUN
elements-8887	142	56	to	to	ADP
elements-8887	142	57	all	all	DET
elements-8887	142	58	tax	tax	NOUN
elements-8887	142	59	professionals	professional	NOUN
elements-8887	142	60	.	.	PUNCT
elements-8887	143	1	in	in	ADP
elements-8887	143	2	essence	essence	NOUN
elements-8887	143	3	,	,	PUNCT
elements-8887	143	4	the	the	DET
elements-8887	143	5	nprm	nprm	NOUN
elements-8887	143	6	"	"	PUNCT
elements-8887	143	7	warn[ed	warn[ed	PROPN
elements-8887	143	8	]	]	X
elements-8887	143	9	the	the	DET
elements-8887	143	10	law	law	NOUN
elements-8887	143	11	and	and	CCONJ
elements-8887	143	12	accounting	accounting	NOUN
elements-8887	143	13	firms	firm	NOUN
elements-8887	143	14	that	that	PRON
elements-8887	143	15	put	put	VERB
elements-8887	143	16	together	together	ADP
elements-8887	143	17	tax	tax	NOUN
elements-8887	143	18	shelter	shelter	NOUN
elements-8887	143	19	transactions	transaction	NOUN
elements-8887	143	20	,	,	PUNCT
elements-8887	143	21	as	as	ADV
elements-8887	143	22	well	well	ADV
elements-8887	143	23	as	as	ADP
elements-8887	143	24	the	the	DET
elements-8887	143	25	practitioners	practitioner	NOUN
elements-8887	143	26	and	and	CCONJ
elements-8887	143	27	chief	chief	ADJ
elements-8887	143	28	financial	financial	ADJ
elements-8887	143	29	officers	officer	NOUN
elements-8887	143	30	who	who	PRON
elements-8887	143	31	used	use	VERB
elements-8887	143	32	them	they	PRON
elements-8887	143	33	,	,	PUNCT
elements-8887	143	34	that	that	SCONJ
elements-8887	143	35	their	their	PRON
elements-8887	143	36	professional	professional	ADJ
elements-8887	143	37	reputations	reputation	NOUN
elements-8887	143	38	and	and	CCONJ
elements-8887	143	39	fortunes	fortune	NOUN
elements-8887	143	40	might	might	AUX
elements-8887	143	41	suffer	suffer	VERB
elements-8887	143	42	i	i	PRON
elements-8887	143	43	f	f	PROPN
elements-8887	144	1	the	the	DET
elements-8887	144	2	rules	rule	NOUN
elements-8887	144	3	were	be	AUX
elements-8887	144	4	not	not	PART
elements-8887	144	5	followed	follow	VERB
elements-8887	144	6	.	.	PUNCT
elements-8887	144	7	"	"	PUNCT
elements-8887	145	1	x	x	X
elements-8887	145	2	v	v	ADP
elements-8887	145	3	thus	thus	ADV
elements-8887	145	4	,	,	PUNCT
elements-8887	145	5	the	the	DET
elements-8887	145	6	government	government	NOUN
elements-8887	145	7	's	's	PART
elements-8887	145	8	attitude	attitude	NOUN
elements-8887	145	9	and	and	CCONJ
elements-8887	145	10	legislative	legislative	ADJ
elements-8887	145	11	intent	intent	NOUN
elements-8887	145	12	was	be	AUX
elements-8887	145	13	becoming	become	VERB
elements-8887	145	14	increasingly	increasingly	ADV
elements-8887	145	15	transparent	transparent	ADJ
elements-8887	145	16	.	.	PUNCT
elements-8887	146	1	the	the	DET
elements-8887	146	2	responses	response	NOUN
elements-8887	146	3	of	of	ADP
elements-8887	146	4	the	the	DET
elements-8887	146	5	respective	respective	ADJ
elements-8887	146	6	industries	industry	NOUN
elements-8887	146	7	to	to	ADP
elements-8887	146	8	new	new	ADJ
elements-8887	146	9	tax	tax	NOUN
elements-8887	146	10	shelter	shelter	NOUN
elements-8887	146	11	legislation	legislation	NOUN
elements-8887	146	12	were	be	AUX
elements-8887	146	13	consistently	consistently	ADV
elements-8887	146	14	and	and	CCONJ
elements-8887	146	15	extensively	extensively	ADV
elements-8887	146	16	solicited	solicit	VERB
elements-8887	146	17	by	by	ADP
elements-8887	146	18	congress	congress	PROPN
elements-8887	146	19	.	.	PUNCT
elements-8887	147	1	the	the	DET
elements-8887	147	2	most	most	ADV
elements-8887	147	3	important	important	ADJ
elements-8887	147	4	of	of	ADP
elements-8887	147	5	these	these	DET
elements-8887	147	6	hearings	hearing	NOUN
elements-8887	147	7	occurred	occur	VERB
elements-8887	147	8	i	i	PRON
elements-8887	147	9	n	n	PROPN
elements-8887	147	10	june	june	PROPN
elements-8887	147	11	2000	2000	NUM
elements-8887	147	12	when	when	SCONJ
elements-8887	147	13	official	official	ADJ
elements-8887	147	14	comments	comment	NOUN
elements-8887	147	15	were	be	AUX
elements-8887	147	16	given	give	VERB
elements-8887	147	17	(	(	PUNCT
elements-8887	147	18	under	under	ADP
elements-8887	147	19	oath	oath	NOUN
elements-8887	147	20	)	)	PUNCT
elements-8887	147	21	by	by	ADP
elements-8887	147	22	the	the	DET
elements-8887	147	23	aicpa	aicpa	NOUN
elements-8887	147	24	,	,	PUNCT
elements-8887	147	25	the	the	DET
elements-8887	147	26	tax	tax	NOUN
elements-8887	147	27	executives	executive	NOUN
elements-8887	147	28	institute	institute	VERB
elements-8887	147	29	,	,	PUNCT
elements-8887	147	30	and	and	CCONJ
elements-8887	147	31	the	the	DET
elements-8887	147	32	chicago	chicago	PROPN
elements-8887	147	33	bar	bar	PROPN
elements-8887	147	34	association	association	NOUN
elements-8887	147	35	.	.	PUNCT
elements-8887	148	1	the	the	DET
elements-8887	148	2	consolidated	consolidated	ADJ
elements-8887	148	3	response	response	NOUN
elements-8887	148	4	from	from	ADP
elements-8887	148	5	industry	industry	NOUN
elements-8887	148	6	professionals	professional	NOUN
elements-8887	148	7	was	be	AUX
elements-8887	148	8	that	that	SCONJ
elements-8887	148	9	the	the	DET
elements-8887	148	10	regulations	regulation	NOUN
elements-8887	148	11	were	be	AUX
elements-8887	148	12	excessively	excessively	ADV
elements-8887	148	13	broad	broad	ADJ
elements-8887	148	14	and	and	CCONJ
elements-8887	148	15	could	could	AUX
elements-8887	148	16	possibly	possibly	ADV
elements-8887	148	17	lead	lead	VERB
elements-8887	148	18	to	to	ADP
elements-8887	148	19	the	the	DET
elements-8887	148	20	unfair	unfair	ADJ
elements-8887	148	21	pursuance	pursuance	NOUN
elements-8887	148	22	of	of	ADP
elements-8887	148	23	individuals	individual	NOUN
elements-8887	148	24	and	and	CCONJ
elements-8887	148	25	businesses	business	NOUN
elements-8887	148	26	that	that	PRON
elements-8887	148	27	were	be	AUX
elements-8887	148	28	conducting	conduct	VERB
elements-8887	148	29	legitimate	legitimate	ADJ
elements-8887	148	30	transactions	transaction	NOUN
elements-8887	148	31	and	and	CCONJ
elements-8887	148	32	engaging	engage	VERB
elements-8887	148	33	in	in	ADP
elements-8887	148	34	legal	legal	ADJ
elements-8887	148	35	tax	tax	NOUN
elements-8887	148	36	planning	planning	NOUN
elements-8887	148	37	.	.	PUNCT
elements-8887	149	1	it	it	PRON
elements-8887	149	2	is	be	AUX
elements-8887	149	3	not	not	PART
elements-8887	149	4	surprising	surprising	ADJ
elements-8887	149	5	,	,	PUNCT
elements-8887	149	6	therefore	therefore	ADV
elements-8887	149	7	,	,	PUNCT
elements-8887	149	8	that	that	SCONJ
elements-8887	149	9	all	all	DET
elements-8887	149	10	three	three	NUM
elements-8887	149	11	of	of	ADP
elements-8887	149	12	my	my	PRON
elements-8887	149	13	interviewees	interviewee	NOUN
elements-8887	149	14	believed	believe	VERB
elements-8887	149	15	that	that	SCONJ
elements-8887	149	16	the	the	DET
elements-8887	149	17	tax	tax	NOUN
elements-8887	149	18	shelter	shelter	NOUN
elements-8887	149	19	legislation	legislation	NOUN
elements-8887	149	20	currently	currently	ADV
elements-8887	149	21	in	in	ADP
elements-8887	149	22	place	place	NOUN
elements-8887	149	23	is	be	AUX
elements-8887	149	24	"	"	PUNCT
elements-8887	149	25	sufficiently	sufficiently	ADV
elements-8887	149	26	,	,	PUNCT
elements-8887	149	27	i	i	PRON
elements-8887	149	28	f	f	VERB
elements-8887	149	29	not	not	PART
elements-8887	149	30	overly	overly	ADV
elements-8887	149	31	,	,	PUNCT
elements-8887	149	32	broad	broad	ADJ
elements-8887	149	33	.	.	PUNCT
elements-8887	149	34	"	"	PUNCT
elements-8887	150	1	x	x	X
elements-8887	150	2	v	v	X
elements-8887	150	3	1	1	NUM
elements-8887	150	4	clearly	clearly	ADV
elements-8887	150	5	,	,	PUNCT
elements-8887	150	6	tax	tax	NOUN
elements-8887	150	7	practitioners	practitioner	NOUN
elements-8887	150	8	were	be	AUX
elements-8887	150	9	worried	worry	VERB
elements-8887	150	10	that	that	SCONJ
elements-8887	150	11	the	the	DET
elements-8887	150	12	government	government	NOUN
elements-8887	150	13	would	would	AUX
elements-8887	150	14	impinge	impinge	VERB
elements-8887	150	15	too	too	ADV
elements-8887	150	16	heavily	heavily	ADV
elements-8887	150	17	upon	upon	SCONJ
elements-8887	150	18	their	their	PRON
elements-8887	150	19	business	business	NOUN
elements-8887	150	20	interests	interest	NOUN
elements-8887	150	21	.	.	PUNCT
elements-8887	151	1	f	f	X
elements-8887	152	1	o	o	NOUN
elements-8887	153	1	r	r	NOUN
elements-8887	153	2	m	m	NOUN
elements-8887	153	3	s	s	NOUN
elements-8887	153	4	of	of	ADP
elements-8887	153	5	abuse	abuse	NOUN
elements-8887	153	6	a	a	PRON
elements-8887	153	7	n	n	NOUN
elements-8887	153	8	d	d	NOUN
elements-8887	153	9	case	case	NOUN
elements-8887	154	1	law	law	NOUN
elements-8887	154	2	h	h	NOUN
elements-8887	155	1	i	i	PRON
elements-8887	155	2	s	s	VERB
elements-8887	155	3	t	t	NOUN
elements-8887	155	4	o	o	NOUN
elements-8887	155	5	r	r	X
elements-8887	155	6	y	y	PROPN
elements-8887	156	1	"	"	PUNCT
elements-8887	156	2	anyone	anyone	PRON
elements-8887	156	3	may	may	AUX
elements-8887	156	4	so	so	ADV
elements-8887	156	5	arrange	arrange	VERB
elements-8887	156	6	his	his	PRON
elements-8887	156	7	affairs	affair	NOUN
elements-8887	156	8	that	that	SCONJ
elements-8887	156	9	his	his	PRON
elements-8887	156	10	taxes	taxis	NOUN
elements-8887	156	11	shall	shall	AUX
elements-8887	156	12	be	be	AUX
elements-8887	156	13	as	as	ADV
elements-8887	156	14	low	low	ADJ
elements-8887	156	15	as	as	ADP
elements-8887	156	16	possible	possible	ADJ
elements-8887	156	17	;	;	PUNCT
elements-8887	156	18	he	he	PRON
elements-8887	156	19	is	be	AUX
elements-8887	156	20	not	not	PART
elements-8887	156	21	bound	bind	VERB
elements-8887	156	22	to	to	PART
elements-8887	156	23	choose	choose	VERB
elements-8887	156	24	that	that	DET
elements-8887	156	25	pattern	pattern	NOUN
elements-8887	156	26	which	which	PRON
elements-8887	156	27	wi	wi	PROPN
elements-8887	156	28	l	l	PROPN
elements-8887	156	29	l	l	X
elements-8887	156	30	best	good	ADJ
elements-8887	156	31	pay	pay	VERB
elements-8887	156	32	the	the	DET
elements-8887	156	33	treasury	treasury	NOUN
elements-8887	156	34	;	;	PUNCT
elements-8887	156	35	there	there	PRON
elements-8887	156	36	is	be	VERB
elements-8887	156	37	not	not	PART
elements-8887	156	38	even	even	ADV
elements-8887	156	39	a	a	DET
elements-8887	156	40	patriotic	patriotic	ADJ
elements-8887	156	41	duty	duty	NOUN
elements-8887	156	42	to	to	PART
elements-8887	156	43	increase	increase	VERB
elements-8887	156	44	one	one	NUM
elements-8887	156	45	's	's	PART
elements-8887	156	46	taxes	taxis	NOUN
elements-8887	156	47	.	.	PUNCT
elements-8887	156	48	"	"	PUNCT
elements-8887	157	1	x	x	X
elements-8887	157	2	v	v	SCONJ
elements-8887	157	3	u	u	NOUN
elements-8887	157	4	esteemed	esteemed	ADJ
elements-8887	157	5	judge	judge	NOUN
elements-8887	157	6	learned	learn	VERB
elements-8887	157	7	hand	hand	NOUN
elements-8887	157	8	famously	famously	ADV
elements-8887	157	9	declared	declare	VERB
elements-8887	157	10	this	this	DET
elements-8887	157	11	idea	idea	NOUN
elements-8887	157	12	in	in	ADP
elements-8887	157	13	a	a	DET
elements-8887	157	14	1934	1934	NUM
elements-8887	157	15	judicial	judicial	ADJ
elements-8887	157	16	ruling	ruling	NOUN
elements-8887	157	17	.	.	PUNCT
elements-8887	158	1	however	however	ADV
elements-8887	158	2	,	,	PUNCT
elements-8887	158	3	in	in	ADP
elements-8887	158	4	contrast	contrast	NOUN
elements-8887	158	5	to	to	ADP
elements-8887	158	6	this	this	DET
elements-8887	158	7	opinion	opinion	NOUN
elements-8887	158	8	,	,	PUNCT
elements-8887	158	9	the	the	DET
elements-8887	158	10	oecd	oecd	PROPN
elements-8887	158	11	stated	state	VERB
elements-8887	158	12	in	in	ADP
elements-8887	158	13	1998	1998	NUM
elements-8887	158	14	that	that	SCONJ
elements-8887	158	15	"	"	PUNCT
elements-8887	158	16	many	many	ADJ
elements-8887	158	17	forms	form	NOUN
elements-8887	158	18	of	of	ADP
elements-8887	158	19	harmful	harmful	ADJ
elements-8887	158	20	tax	tax	NOUN
elements-8887	158	21	competition	competition	NOUN
elements-8887	158	22	are	be	AUX
elements-8887	158	23	aimed	aim	VERB
elements-8887	158	24	at	at	ADP
elements-8887	158	25	taxpayers	taxpayer	NOUN
elements-8887	158	26	will	will	AUX
elements-8887	158	27	ing	ing	VERB
elements-8887	158	28	to	to	PART
elements-8887	158	29	engage	engage	VERB
elements-8887	158	30	in	in	ADP
elements-8887	158	31	tax	tax	NOUN
elements-8887	158	32	evasion	evasion	NOUN
elements-8887	158	33	.	.	PUNCT
elements-8887	158	34	.	.	PUNCT
elements-8887	159	1	.	.	PUNCT
elements-8887	160	1	or	or	CCONJ
elements-8887	160	2	tax	tax	NOUN
elements-8887	160	3	avoidance	avoidance	NOUN
elements-8887	160	4	.	.	PUNCT
elements-8887	161	1	from	from	ADP
elements-8887	161	2	the	the	DET
elements-8887	161	3	perspective	perspective	NOUN
elements-8887	161	4	of	of	ADP
elements-8887	161	5	raising	raise	VERB
elements-8887	161	6	revenue	revenue	NOUN
elements-8887	161	7	and	and	CCONJ
elements-8887	161	8	controlling	control	VERB
elements-8887	161	9	base	base	NOUN
elements-8887	161	10	erosion	erosion	NOUN
elements-8887	161	11	.	.	PUNCT
elements-8887	161	12	.	.	PUNCT
elements-8887	162	1	.	.	PUNCT
elements-8887	163	1	preventing	prevent	VERB
elements-8887	163	2	tax	tax	NOUN
elements-8887	163	3	avoidance	avoidance	NOUN
elements-8887	163	4	.	.	PUNCT
elements-8887	163	5	.	.	PUNCT
elements-8887	164	1	.	.	PUNCT
elements-8887	164	2	is	be	AUX
elements-8887	164	3	as	as	ADV
elements-8887	164	4	important	important	ADJ
elements-8887	164	5	as	as	ADP
elements-8887	164	6	curbing	curb	VERB
elements-8887	164	7	tax	tax	NOUN
elements-8887	164	8	fraud	fraud	NOUN
elements-8887	164	9	.	.	PUNCT
elements-8887	164	10	"	"	PUNCT
elements-8887	165	1	x	x	X
elements-8887	165	2	v	v	X
elements-8887	165	3	u	u	NOUN
elements-8887	165	4	i	i	PRON
elements-8887	165	5	these	these	DET
elements-8887	165	6	two	two	NUM
elements-8887	165	7	quotes	quote	NOUN
elements-8887	165	8	highlight	highlight	VERB
elements-8887	165	9	the	the	DET
elements-8887	165	10	tension	tension	NOUN
elements-8887	165	11	that	that	PRON
elements-8887	165	12	permeates	permeate	VERB
elements-8887	165	13	the	the	DET
elements-8887	165	14	debate	debate	NOUN
elements-8887	165	15	over	over	ADP
elements-8887	165	16	abusive	abusive	ADJ
elements-8887	165	17	tax	tax	NOUN
elements-8887	165	18	shelters	shelter	NOUN
elements-8887	165	19	.	.	PUNCT
elements-8887	166	1	this	this	DET
elements-8887	166	2	tension	tension	NOUN
elements-8887	166	3	is	be	AUX
elements-8887	166	4	the	the	DET
elements-8887	166	5	manifestation	manifestation	NOUN
elements-8887	166	6	of	of	ADP
elements-8887	166	7	the	the	DET
elements-8887	166	8	ethical	ethical	ADJ
elements-8887	166	9	boundary	boundary	NOUN
elements-8887	166	10	which	which	PRON
elements-8887	166	11	i	i	PRON
elements-8887	166	12	referenced	reference	VERB
elements-8887	166	13	at	at	ADP
elements-8887	166	14	the	the	DET
elements-8887	166	15	outset	outset	NOUN
elements-8887	166	16	of	of	ADP
elements-8887	166	17	this	this	DET
elements-8887	166	18	composition	composition	NOUN
elements-8887	166	19	.	.	PUNCT
elements-8887	167	1	tax	tax	NOUN
elements-8887	167	2	shelters	shelter	NOUN
elements-8887	167	3	garner	garner	VERB
elements-8887	167	4	"	"	PUNCT
elements-8887	167	5	abusive	abusive	ADJ
elements-8887	167	6	"	"	PUNCT
elements-8887	167	7	status	status	NOUN
elements-8887	167	8	either	either	CCONJ
elements-8887	167	9	through	through	ADP
elements-8887	167	10	legislation	legislation	NOUN
elements-8887	167	11	,	,	PUNCT
elements-8887	167	12	which	which	PRON
elements-8887	167	13	identifies	identify	VERB
elements-8887	167	14	a	a	DET
elements-8887	167	15	specific	specific	ADJ
elements-8887	167	16	transaction	transaction	NOUN
elements-8887	167	17	as	as	ADP
elements-8887	167	18	such	such	ADJ
elements-8887	167	19	,	,	PUNCT
elements-8887	167	20	or	or	CCONJ
elements-8887	167	21	via	via	ADP
elements-8887	167	22	case	case	NOUN
elements-8887	167	23	-	-	PUNCT
elements-8887	167	24	by	by	ADP
elements-8887	167	25	-	-	PUNCT
elements-8887	167	26	case	case	NOUN
elements-8887	167	27	judicial	judicial	ADJ
elements-8887	167	28	decisions	decision	NOUN
elements-8887	167	29	.	.	PUNCT
elements-8887	168	1	usually	usually	ADV
elements-8887	168	2	,	,	PUNCT
elements-8887	168	3	abusive	abusive	ADJ
elements-8887	168	4	tax	tax	NOUN
elements-8887	168	5	shelters	shelter	NOUN
elements-8887	168	6	involve	involve	VERB
elements-8887	168	7	exotic	exotic	ADJ
elements-8887	168	8	investment	investment	NOUN
elements-8887	168	9	schemes	scheme	NOUN
elements-8887	168	10	which	which	PRON
elements-8887	168	11	are	be	AUX
elements-8887	168	12	engineered	engineer	VERB
elements-8887	168	13	and	and	CCONJ
elements-8887	168	14	are	be	AUX
elements-8887	168	15	not	not	PART
elements-8887	168	16	typical	typical	ADJ
elements-8887	168	17	financial	financial	ADJ
elements-8887	168	18	strategies	strategy	NOUN
elements-8887	168	19	.	.	PUNCT
elements-8887	169	1	in	in	ADP
elements-8887	169	2	e	e	X
elements-8887	169	3	l	l	NOUN
elements-8887	169	4	e	e	X
elements-8887	169	5	m	m	PROPN
elements-8887	169	6	e	e	NOUN
elements-8887	169	7	n	n	PROPN
elements-8887	169	8	t	t	PROPN
elements-8887	169	9	s	s	PROPN
elements-8887	169	10	f	f	PROPN
elements-8887	169	11	a	a	DET
elements-8887	169	12	l	l	NOUN
elements-8887	169	13	l	l	NOUN
elements-8887	169	14	08	08	NUM
elements-8887	169	15	recent	recent	ADJ
elements-8887	169	16	years	year	NOUN
elements-8887	169	17	,	,	PUNCT
elements-8887	169	18	several	several	ADJ
elements-8887	169	19	landmark	landmark	NOUN
elements-8887	169	20	cases	case	NOUN
elements-8887	169	21	have	have	AUX
elements-8887	169	22	altered	alter	VERB
elements-8887	169	23	the	the	DET
elements-8887	169	24	legal	legal	ADJ
elements-8887	169	25	environment	environment	NOUN
elements-8887	169	26	underlying	underlie	VERB
elements-8887	169	27	tax	tax	NOUN
elements-8887	169	28	shelter	shelter	NOUN
elements-8887	169	29	transactions	transaction	NOUN
elements-8887	169	30	.	.	PUNCT
elements-8887	170	1	judges	judge	NOUN
elements-8887	170	2	in	in	ADP
elements-8887	170	3	these	these	DET
elements-8887	170	4	cases	case	NOUN
elements-8887	170	5	have	have	AUX
elements-8887	170	6	continually	continually	ADV
elements-8887	170	7	relied	rely	VERB
elements-8887	170	8	upon	upon	SCONJ
elements-8887	170	9	the	the	DET
elements-8887	170	10	equitable	equitable	ADJ
elements-8887	170	11	doctrine	doctrine	NOUN
elements-8887	170	12	of	of	ADP
elements-8887	170	13	"	"	PUNCT
elements-8887	170	14	economic	economic	ADJ
elements-8887	170	15	substance	substance	NOUN
elements-8887	170	16	,	,	PUNCT
elements-8887	170	17	"	"	PUNCT
elements-8887	170	18	which	which	PRON
elements-8887	170	19	was	be	AUX
elements-8887	170	20	first	first	ADV
elements-8887	170	21	utilized	utilize	VERB
elements-8887	170	22	in	in	ADP
elements-8887	170	23	the	the	DET
elements-8887	170	24	supreme	supreme	PROPN
elements-8887	170	25	court	court	PROPN
elements-8887	170	26	case	case	NOUN
elements-8887	170	27	of	of	ADP
elements-8887	170	28	gregory	gregory	PROPN
elements-8887	170	29	v.	v.	ADP
elements-8887	170	30	helvering.xlx	helvering.xlx	X
elements-8887	170	31	in	in	ADP
elements-8887	170	32	one	one	NUM
elements-8887	170	33	such	such	ADJ
elements-8887	170	34	case	case	NOUN
elements-8887	170	35	,	,	PUNCT
elements-8887	170	36	long	long	ADJ
elements-8887	170	37	-	-	PUNCT
elements-8887	170	38	term	term	NOUN
elements-8887	170	39	capital	capital	NOUN
elements-8887	170	40	holdings	holding	NOUN
elements-8887	170	41	v.	v.	ADP
elements-8887	170	42	united	united	PROPN
elements-8887	170	43	states	states	PROPN
elements-8887	170	44	of	of	ADP
elements-8887	170	45	america	america	PROPN
elements-8887	170	46	,	,	PUNCT
elements-8887	170	47	™	™	VERB
elements-8887	170	48	a	a	DET
elements-8887	170	49	corporate	corporate	ADJ
elements-8887	170	50	taxpayer	taxpayer	NOUN
elements-8887	170	51	significantly	significantly	ADV
elements-8887	170	52	reduced	reduce	VERB
elements-8887	170	53	its	its	PRON
elements-8887	170	54	tax	tax	NOUN
elements-8887	170	55	liability	liability	NOUN
elements-8887	170	56	through	through	ADP
elements-8887	170	57	an	an	DET
elements-8887	170	58	outlandish	outlandish	ADJ
elements-8887	170	59	financial	financial	ADJ
elements-8887	170	60	arrangement	arrangement	NOUN
elements-8887	170	61	.	.	PUNCT
elements-8887	171	1	in	in	ADP
elements-8887	171	2	the	the	DET
elements-8887	171	3	disputed	dispute	VERB
elements-8887	171	4	transactions	transaction	NOUN
elements-8887	171	5	,	,	PUNCT
elements-8887	171	6	the	the	DET
elements-8887	171	7	lessee	lessee	NOUN
elements-8887	171	8	,	,	PUNCT
elements-8887	171	9	who	who	PRON
elements-8887	171	10	was	be	AUX
elements-8887	171	11	organized	organize	VERB
elements-8887	171	12	under	under	ADP
elements-8887	171	13	british	british	ADJ
elements-8887	171	14	law	law	NOUN
elements-8887	171	15	,	,	PUNCT
elements-8887	171	16	attained	attain	VERB
elements-8887	171	17	lease	lease	NOUN
elements-8887	171	18	prepayments	prepayment	NOUN
elements-8887	171	19	on	on	ADP
elements-8887	171	20	subleases	sublease	NOUN
elements-8887	171	21	.	.	PUNCT
elements-8887	172	1	these	these	DET
elements-8887	172	2	prepayments	prepayment	NOUN
elements-8887	172	3	were	be	AUX
elements-8887	172	4	then	then	ADV
elements-8887	172	5	exchanged	exchange	VERB
elements-8887	172	6	for	for	ADP
elements-8887	172	7	preferred	preferred	ADJ
elements-8887	172	8	stock	stock	NOUN
elements-8887	172	9	of	of	ADP
elements-8887	172	10	several	several	ADJ
elements-8887	172	11	american	american	ADJ
elements-8887	172	12	corporations	corporation	NOUN
elements-8887	172	13	.	.	PUNCT
elements-8887	173	1	after	after	SCONJ
elements-8887	173	2	the	the	DET
elements-8887	173	3	lessee	lessee	NOUN
elements-8887	173	4	gave	give	VERB
elements-8887	173	5	the	the	DET
elements-8887	173	6	preferred	preferred	ADJ
elements-8887	173	7	stock	stock	NOUN
elements-8887	173	8	to	to	ADP
elements-8887	173	9	certain	certain	ADJ
elements-8887	173	10	taxpayers	taxpayer	NOUN
elements-8887	173	11	for	for	ADP
elements-8887	173	12	a	a	DET
elements-8887	173	13	partnership	partnership	NOUN
elements-8887	173	14	interest	interest	NOUN
elements-8887	173	15	and	and	CCONJ
elements-8887	173	16	then	then	ADV
elements-8887	173	17	sold	sell	VERB
elements-8887	173	18	its	its	PRON
elements-8887	173	19	interest	interest	NOUN
elements-8887	173	20	back	back	ADV
elements-8887	173	21	to	to	ADP
elements-8887	173	22	the	the	DET
elements-8887	173	23	taxpayers	taxpayer	NOUN
elements-8887	173	24	,	,	PUNCT
elements-8887	173	25	the	the	DET
elements-8887	173	26	taxpayers	taxpayer	NOUN
elements-8887	173	27	sold	sell	VERB
elements-8887	173	28	a	a	DET
elements-8887	173	29	large	large	ADJ
elements-8887	173	30	portion	portion	NOUN
elements-8887	173	31	of	of	ADP
elements-8887	173	32	the	the	DET
elements-8887	173	33	contributed	contribute	VERB
elements-8887	173	34	preferred	preferred	ADJ
elements-8887	173	35	stock	stock	NOUN
elements-8887	173	36	to	to	PART
elements-8887	173	37	generate	generate	VERB
elements-8887	173	38	the	the	DET
elements-8887	173	39	supposed	suppose	VERB
elements-8887	173	40	losses	loss	NOUN
elements-8887	173	41	.	.	PUNCT
elements-8887	174	1	the	the	DET
elements-8887	174	2	court	court	NOUN
elements-8887	174	3	decided	decide	VERB
elements-8887	174	4	that	that	SCONJ
elements-8887	174	5	the	the	DET
elements-8887	174	6	business	business	NOUN
elements-8887	174	7	deal	deal	NOUN
elements-8887	174	8	lacked	lack	VERB
elements-8887	174	9	economic	economic	ADJ
elements-8887	174	10	substance	substance	NOUN
elements-8887	174	11	and	and	CCONJ
elements-8887	174	12	had	have	VERB
elements-8887	174	13	no	no	DET
elements-8887	174	14	business	business	NOUN
elements-8887	174	15	purpose	purpose	NOUN
elements-8887	174	16	other	other	ADJ
elements-8887	174	17	than	than	ADP
elements-8887	174	18	tax	tax	NOUN
elements-8887	174	19	avoidance	avoidance	NOUN
elements-8887	174	20	.	.	PUNCT
elements-8887	175	1	thus	thus	ADV
elements-8887	175	2	,	,	PUNCT
elements-8887	175	3	it	it	PRON
elements-8887	175	4	had	have	VERB
elements-8887	175	5	to	to	PART
elements-8887	175	6	be	be	AUX
elements-8887	175	7	set	set	VERB
elements-8887	175	8	aside	aside	ADV
elements-8887	175	9	for	for	ADP
elements-8887	175	10	tax	tax	NOUN
elements-8887	175	11	purposes	purpose	NOUN
elements-8887	175	12	.	.	PUNCT
elements-8887	176	1	also	also	ADV
elements-8887	176	2	importantly	importantly	ADV
elements-8887	176	3	,	,	PUNCT
elements-8887	176	4	the	the	DET
elements-8887	176	5	court	court	NOUN
elements-8887	176	6	imposed	impose	VERB
elements-8887	176	7	substantial	substantial	ADJ
elements-8887	176	8	fines	fine	NOUN
elements-8887	176	9	on	on	ADP
elements-8887	176	10	the	the	DET
elements-8887	176	11	corporation	corporation	NOUN
elements-8887	176	12	by	by	ADP
elements-8887	176	13	assessing	assess	VERB
elements-8887	176	14	tax	tax	NOUN
elements-8887	176	15	underpayment	underpayment	NOUN
elements-8887	176	16	and	and	CCONJ
elements-8887	176	17	gross	gross	ADJ
elements-8887	176	18	valuation	valuation	NOUN
elements-8887	176	19	misstatement	misstatement	NOUN
elements-8887	176	20	penalties	penalty	NOUN
elements-8887	176	21	.	.	PUNCT
elements-8887	177	1	5	5	NUM
elements-8887	177	2	0	0	NUM
elements-8887	177	3	0	0	NUM
elements-8887	177	4	blips	blip	NOUN
elements-8887	177	5	,	,	PUNCT
elements-8887	177	6	among	among	ADP
elements-8887	177	7	other	other	ADJ
elements-8887	177	8	innovative	innovative	ADJ
elements-8887	177	9	tax	tax	NOUN
elements-8887	177	10	shelters	shelter	NOUN
elements-8887	177	11	,	,	PUNCT
elements-8887	177	12	cost	cost	NOUN
elements-8887	177	13	t	t	NOUN
elements-8887	177	14	h	h	NOUN
elements-8887	177	15	e	e	PROPN
elements-8887	177	16	t	t	NOUN
elements-8887	177	17	r	r	NOUN
elements-8887	177	18	e	e	PROPN
elements-8887	177	19	a	a	DET
elements-8887	177	20	s	s	X
elements-8887	177	21	u	u	NOUN
elements-8887	177	22	r	r	NOUN
elements-8887	177	23	y	y	NOUN
elements-8887	177	24	$	$	SYM
elements-8887	177	25	1	1	NUM
elements-8887	177	26	.5	.5	NUM
elements-8887	177	27	b	b	NOUN
elements-8887	177	28	ill	ill	ADJ
elements-8887	177	29	ion	ion	NOUN
elements-8887	177	30	of	of	ADP
elements-8887	177	31	uncollected	uncollected	ADJ
elements-8887	177	32	revenue	revenue	NOUN
elements-8887	177	33	.	.	PUNCT
elements-8887	178	1	there	there	PRON
elements-8887	178	2	have	have	AUX
elements-8887	178	3	been	be	AUX
elements-8887	178	4	numerous	numerous	ADJ
elements-8887	178	5	cases	case	NOUN
elements-8887	178	6	that	that	PRON
elements-8887	178	7	have	have	AUX
elements-8887	178	8	addressed	address	VERB
elements-8887	178	9	deals	deal	NOUN
elements-8887	178	10	exactly	exactly	ADV
elements-8887	178	11	like	like	ADP
elements-8887	178	12	the	the	DET
elements-8887	178	13	one	one	NOUN
elements-8887	178	14	transacted	transact	VERB
elements-8887	178	15	in	in	ADP
elements-8887	178	16	the	the	DET
elements-8887	178	17	long	long	ADJ
elements-8887	178	18	-	-	PUNCT
elements-8887	178	19	term	term	NOUN
elements-8887	178	20	capital	capital	NOUN
elements-8887	178	21	case	case	NOUN
elements-8887	178	22	.	.	PUNCT
elements-8887	179	1	these	these	DET
elements-8887	179	2	deals	deal	NOUN
elements-8887	179	3	,	,	PUNCT
elements-8887	179	4	which	which	PRON
elements-8887	179	5	primarily	primarily	ADV
elements-8887	179	6	involve	involve	VERB
elements-8887	179	7	the	the	DET
elements-8887	179	8	contribution	contribution	NOUN
elements-8887	179	9	of	of	ADP
elements-8887	179	10	high	high	ADJ
elements-8887	179	11	-	-	PUNCT
elements-8887	179	12	basis	basis	NOUN
elements-8887	179	13	,	,	PUNCT
elements-8887	179	14	low	low	ADJ
elements-8887	179	15	-	-	PUNCT
elements-8887	179	16	value	value	NOUN
elements-8887	179	17	assets	asset	NOUN
elements-8887	179	18	to	to	ADP
elements-8887	179	19	a	a	DET
elements-8887	179	20	partnership	partnership	NOUN
elements-8887	179	21	,	,	PUNCT
elements-8887	179	22	have	have	AUX
elements-8887	179	23	been	be	AUX
elements-8887	179	24	continually	continually	ADV
elements-8887	179	25	struck	strike	VERB
elements-8887	179	26	down	down	ADP
elements-8887	179	27	by	by	ADP
elements-8887	179	28	our	our	PRON
elements-8887	179	29	nation	nation	NOUN
elements-8887	179	30	's	's	PART
elements-8887	179	31	courts	court	NOUN
elements-8887	179	32	.	.	PUNCT
elements-8887	180	1	i	i	PRON
elements-8887	180	2	n	n	VERB
elements-8887	180	3	response	response	VERB
elements-8887	180	4	to	to	ADP
elements-8887	180	5	these	these	DET
elements-8887	180	6	monumental	monumental	ADJ
elements-8887	180	7	judicial	judicial	ADJ
elements-8887	180	8	proceedings	proceeding	NOUN
elements-8887	180	9	,	,	PUNCT
elements-8887	180	10	the	the	DET
elements-8887	180	11	government	government	NOUN
elements-8887	180	12	enacted	enact	VERB
elements-8887	180	13	the	the	DET
elements-8887	180	14	jobs	job	NOUN
elements-8887	180	15	act	act	NOUN
elements-8887	180	16	of	of	ADP
elements-8887	180	17	2004	2004	NUM
elements-8887	180	18	.	.	PUNCT
elements-8887	181	1	as	as	SCONJ
elements-8887	181	2	one	one	NUM
elements-8887	181	3	article	article	NOUN
elements-8887	181	4	noted	note	VERB
elements-8887	181	5	,	,	PUNCT
elements-8887	181	6	"	"	PUNCT
elements-8887	181	7	the	the	DET
elements-8887	181	8	provisions	provision	NOUN
elements-8887	181	9	[	[	X
elements-8887	181	10	in	in	ADP
elements-8887	181	11	the	the	DET
elements-8887	181	12	jobs	job	NOUN
elements-8887	181	13	act	act	PROPN
elements-8887	181	14	]	]	PUNCT
elements-8887	181	15	represent	represent	VERB
elements-8887	181	16	the	the	DET
elements-8887	181	17	most	most	ADV
elements-8887	181	18	significant	significant	ADJ
elements-8887	181	19	effort	effort	NOUN
elements-8887	181	20	by	by	ADP
elements-8887	181	21	congress	congress	PROPN
elements-8887	181	22	to	to	PART
elements-8887	181	23	crack	crack	VERB
elements-8887	181	24	down	down	ADP
elements-8887	181	25	on	on	ADP
elements-8887	181	26	tax	tax	NOUN
elements-8887	181	27	-	-	PUNCT
elements-8887	181	28	motivated	motivate	VERB
elements-8887	181	29	transactions	transaction	NOUN
elements-8887	181	30	since	since	SCONJ
elements-8887	181	31	the	the	DET
elements-8887	181	32	tax	tax	NOUN
elements-8887	181	33	reform	reform	NOUN
elements-8887	181	34	act	act	NOUN
elements-8887	181	35	of	of	ADP
elements-8887	181	36	i	i	PROPN
elements-8887	181	37	9	9	NUM
elements-8887	181	38	8	8	NUM
elements-8887	181	39	6	6	NUM
elements-8887	181	40	.	.	PUNCT
elements-8887	181	41	"	"	PUNCT
elements-8887	182	1	x	x	X
elements-8887	182	2	x	x	X
elements-8887	182	3	n	n	ADV
elements-8887	182	4	simultaneously	simultaneously	ADV
elements-8887	182	5	,	,	PUNCT
elements-8887	182	6	there	there	PRON
elements-8887	182	7	was	be	VERB
elements-8887	182	8	a	a	DET
elements-8887	182	9	proposal	proposal	NOUN
elements-8887	182	10	i	i	PRON
elements-8887	182	11	n	n	VERB
elements-8887	182	12	congress	congress	PROPN
elements-8887	182	13	to	to	PART
elements-8887	182	14	clarify	clarify	VERB
elements-8887	182	15	and	and	CCONJ
elements-8887	182	16	codify	codify	VERB
elements-8887	182	17	the	the	DET
elements-8887	182	18	economic	economic	ADJ
elements-8887	182	19	substance	substance	NOUN
elements-8887	182	20	doctrine	doctrine	NOUN
elements-8887	182	21	used	use	VERB
elements-8887	182	22	by	by	ADP
elements-8887	182	23	so	so	ADV
elements-8887	182	24	many	many	ADJ
elements-8887	182	25	of	of	ADP
elements-8887	182	26	our	our	PRON
elements-8887	182	27	nation	nation	NOUN
elements-8887	182	28	's	's	PART
elements-8887	182	29	judges	judge	NOUN
elements-8887	182	30	.	.	PUNCT
elements-8887	183	1	however	however	ADV
elements-8887	183	2	,	,	PUNCT
elements-8887	183	3	the	the	DET
elements-8887	183	4	movement	movement	NOUN
elements-8887	183	5	was	be	AUX
elements-8887	183	6	widely	widely	ADV
elements-8887	183	7	criticized	criticize	VERB
elements-8887	183	8	and	and	CCONJ
elements-8887	183	9	eventually	eventually	ADV
elements-8887	183	10	dropped	drop	VERB
elements-8887	183	11	by	by	ADP
elements-8887	183	12	the	the	DET
elements-8887	183	13	house	house	NOUN
elements-8887	183	14	.	.	PUNCT
elements-8887	184	1	there	there	PRON
elements-8887	184	2	is	be	VERB
elements-8887	184	3	another	another	DET
elements-8887	184	4	proposal	proposal	NOUN
elements-8887	184	5	to	to	PART
elements-8887	184	6	codify	codify	VERB
elements-8887	184	7	the	the	DET
elements-8887	184	8	economic	economic	ADJ
elements-8887	184	9	substance	substance	NOUN
elements-8887	184	10	doctrine	doctrine	NOUN
elements-8887	184	11	which	which	PRON
elements-8887	184	12	is	be	AUX
elements-8887	184	13	currently	currently	ADV
elements-8887	184	14	circulating	circulate	VERB
elements-8887	184	15	through	through	ADP
elements-8887	184	16	the	the	DET
elements-8887	184	17	government	government	NOUN
elements-8887	184	18	.	.	PUNCT
elements-8887	185	1	i	i	PRON
elements-8887	185	2	f	f	PROPN
elements-8887	185	3	accepted	accept	VERB
elements-8887	185	4	,	,	PUNCT
elements-8887	185	5	the	the	DET
elements-8887	185	6	doctrine	doctrine	NOUN
elements-8887	185	7	could	could	AUX
elements-8887	185	8	further	far	ADV
elements-8887	185	9	solidify	solidify	VERB
elements-8887	185	10	the	the	DET
elements-8887	185	11	government	government	NOUN
elements-8887	185	12	's	's	PART
elements-8887	185	13	efforts	effort	NOUN
elements-8887	185	14	against	against	ADP
elements-8887	185	15	abusive	abusive	ADJ
elements-8887	185	16	tax	tax	NOUN
elements-8887	185	17	shelters	shelter	NOUN
elements-8887	185	18	.	.	PUNCT
elements-8887	186	1	many	many	ADJ
elements-8887	186	2	unintended	unintended	ADJ
elements-8887	186	3	tax	tax	NOUN
elements-8887	186	4	shelters	shelter	NOUN
elements-8887	186	5	occur	occur	VERB
elements-8887	186	6	through	through	ADP
elements-8887	186	7	inter	inter	ADJ
elements-8887	186	8	-	-	ADJ
elements-8887	186	9	jurisdictional	jurisdictional	ADJ
elements-8887	186	10	transactions	transaction	NOUN
elements-8887	186	11	.	.	PUNCT
elements-8887	187	1	myriad	myriad	ADJ
elements-8887	187	2	international	international	ADJ
elements-8887	187	3	companies	company	NOUN
elements-8887	187	4	have	have	AUX
elements-8887	187	5	realized	realize	VERB
elements-8887	187	6	that	that	SCONJ
elements-8887	187	7	shifting	shift	VERB
elements-8887	187	8	finances	finance	NOUN
elements-8887	187	9	,	,	PUNCT
elements-8887	187	10	materials	material	NOUN
elements-8887	187	11	,	,	PUNCT
elements-8887	187	12	and	and	CCONJ
elements-8887	187	13	other	other	ADJ
elements-8887	187	14	intangible	intangible	ADJ
elements-8887	187	15	assets	asset	NOUN
elements-8887	187	16	from	from	ADP
elements-8887	187	17	a	a	DET
elements-8887	187	18	domestic	domestic	ADJ
elements-8887	187	19	division	division	NOUN
elements-8887	187	20	to	to	ADP
elements-8887	187	21	a	a	DET
elements-8887	187	22	foreign	foreign	ADJ
elements-8887	187	23	subsidiary	subsidiary	NOUN
elements-8887	187	24	division	division	NOUN
elements-8887	187	25	can	can	AUX
elements-8887	187	26	result	result	VERB
elements-8887	187	27	in	in	ADP
elements-8887	187	28	substantial	substantial	ADJ
elements-8887	187	29	tax	tax	NOUN
elements-8887	187	30	savings	saving	NOUN
elements-8887	187	31	.	.	PUNCT
elements-8887	188	1	in	in	ADP
elements-8887	188	2	accounting	accounting	NOUN
elements-8887	188	3	,	,	PUNCT
elements-8887	188	4	these	these	DET
elements-8887	188	5	types	type	NOUN
elements-8887	188	6	of	of	ADP
elements-8887	188	7	transactions	transaction	NOUN
elements-8887	188	8	require	require	VERB
elements-8887	188	9	the	the	DET
elements-8887	188	10	performance	performance	NOUN
elements-8887	188	11	of	of	ADP
elements-8887	188	12	transfer	transfer	NOUN
elements-8887	188	13	pricing	pricing	NOUN
elements-8887	188	14	.	.	PUNCT
elements-8887	189	1	without	without	ADP
elements-8887	189	2	exploring	explore	VERB
elements-8887	189	3	the	the	DET
elements-8887	189	4	technical	technical	ADJ
elements-8887	189	5	details	detail	NOUN
elements-8887	189	6	of	of	ADP
elements-8887	189	7	the	the	DET
elements-8887	189	8	process	process	NOUN
elements-8887	189	9	,	,	PUNCT
elements-8887	189	10	transfer	transfer	NOUN
elements-8887	189	11	pricing	pricing	NOUN
elements-8887	189	12	is	be	AUX
elements-8887	189	13	simply	simply	ADV
elements-8887	189	14	the	the	DET
elements-8887	189	15	method	method	NOUN
elements-8887	189	16	of	of	ADP
elements-8887	189	17	setting	set	VERB
elements-8887	189	18	the	the	DET
elements-8887	189	19	price	price	NOUN
elements-8887	189	20	at	at	ADP
elements-8887	189	21	which	which	PRON
elements-8887	189	22	a	a	DET
elements-8887	189	23	product	product	NOUN
elements-8887	189	24	or	or	CCONJ
elements-8887	189	25	service	service	NOUN
elements-8887	189	26	is	be	AUX
elements-8887	189	27	transferred	transfer	VERB
elements-8887	189	28	between	between	ADP
elements-8887	189	29	two	two	NUM
elements-8887	189	30	divisions	division	NOUN
elements-8887	189	31	in	in	ADP
elements-8887	189	32	the	the	DET
elements-8887	189	33	same	same	ADJ
elements-8887	189	34	organizat	organizat	NOUN
elements-8887	190	1	i	i	PRON
elements-8887	190	2	o	o	NOUN
elements-8887	190	3	n	n	INTJ
elements-8887	190	4	.	.	PUNCT
elements-8887	191	1	x	x	PUNCT
elements-8887	191	2	x	x	PUNCT
elements-8887	191	3	u	u	NOUN
elements-8887	191	4	l	l	NOUN
elements-8887	191	5	the	the	DET
elements-8887	191	6	taxation	taxation	NOUN
elements-8887	191	7	of	of	ADP
elements-8887	191	8	assets	asset	NOUN
elements-8887	191	9	passed	pass	VERB
elements-8887	191	10	through	through	ADP
elements-8887	191	11	these	these	DET
elements-8887	191	12	transfers	transfer	NOUN
elements-8887	191	13	is	be	AUX
elements-8887	191	14	extremely	extremely	ADV
elements-8887	191	15	complex	complex	ADJ
elements-8887	191	16	and	and	CCONJ
elements-8887	191	17	thus	thus	ADV
elements-8887	191	18	engenders	engender	VERB
elements-8887	191	19	the	the	DET
elements-8887	191	20	possibility	possibility	NOUN
elements-8887	191	21	for	for	ADP
elements-8887	191	22	the	the	DET
elements-8887	191	23	use	use	NOUN
elements-8887	191	24	of	of	ADP
elements-8887	191	25	abusive	abusive	ADJ
elements-8887	191	26	tax	tax	NOUN
elements-8887	191	27	shelters	shelter	NOUN
elements-8887	191	28	.	.	PUNCT
elements-8887	192	1	essentially	essentially	ADV
elements-8887	192	2	,	,	PUNCT
elements-8887	192	3	companies	company	NOUN
elements-8887	192	4	can	can	AUX
elements-8887	192	5	attain	attain	VERB
elements-8887	192	6	lower	low	ADJ
elements-8887	192	7	tax	tax	NOUN
elements-8887	192	8	rates	rate	NOUN
elements-8887	192	9	by	by	ADP
elements-8887	192	10	inflating	inflate	VERB
elements-8887	192	11	the	the	DET
elements-8887	192	12	value	value	NOUN
elements-8887	192	13	of	of	ADP
elements-8887	192	14	products	product	NOUN
elements-8887	192	15	,	,	PUNCT
elements-8887	192	16	including	include	VERB
elements-8887	192	17	intangibles	intangible	NOUN
elements-8887	192	18	such	such	ADJ
elements-8887	192	19	as	as	ADP
elements-8887	192	20	licenses	license	NOUN
elements-8887	192	21	and	and	CCONJ
elements-8887	192	22	trademarks	trademark	NOUN
elements-8887	192	23	,	,	PUNCT
elements-8887	192	24	transferred	transfer	VERB
elements-8887	192	25	between	between	ADP
elements-8887	192	26	a	a	DET
elements-8887	192	27	subsidiary	subsidiary	NOUN
elements-8887	192	28	and	and	CCONJ
elements-8887	192	29	a	a	DET
elements-8887	192	30	parent	parent	NOUN
elements-8887	192	31	company	company	NOUN
elements-8887	192	32	.	.	PUNCT
elements-8887	193	1	the	the	DET
elements-8887	193	2	recipient	recipient	NOUN
elements-8887	193	3	then	then	ADV
elements-8887	193	4	deducts	deduct	VERB
elements-8887	193	5	the	the	DET
elements-8887	193	6	cost	cost	NOUN
elements-8887	193	7	of	of	ADP
elements-8887	193	8	the	the	DET
elements-8887	193	9	item	item	NOUN
elements-8887	193	10	in	in	ADP
elements-8887	193	11	its	its	PRON
elements-8887	193	12	home	home	NOUN
elements-8887	193	13	country	country	NOUN
elements-8887	193	14	to	to	PART
elements-8887	193	15	offset	offset	VERB
elements-8887	193	16	profits	profit	NOUN
elements-8887	193	17	.	.	PUNCT
elements-8887	194	1	indeed	indeed	ADV
elements-8887	194	2	,	,	PUNCT
elements-8887	194	3	irs	irs	PROPN
elements-8887	194	4	commission	commission	PROPN
elements-8887	194	5	mark	mark	PROPN
elements-8887	194	6	everson	everson	PROPN
elements-8887	194	7	labeled	label	VERB
elements-8887	194	8	international	international	ADJ
elements-8887	194	9	transfer	transfer	NOUN
elements-8887	194	10	pricing	pricing	NOUN
elements-8887	194	11	"	"	PUNCT
elements-8887	194	12	one	one	NUM
elements-8887	194	13	of	of	ADP
elements-8887	194	14	the	the	DET
elements-8887	194	15	most	most	ADV
elements-8887	194	16	significant	significant	ADJ
elements-8887	194	17	challenges	challenge	NOUN
elements-8887	194	18	.	.	PUNCT
elements-8887	194	19	.	.	PUNCT
elements-8887	194	20	.	.	PUNCT
elements-8887	195	1	in	in	ADP
elements-8887	195	2	the	the	DET
elements-8887	195	3	area	area	NOUN
elements-8887	195	4	of	of	ADP
elements-8887	195	5	corporate	corporate	ADJ
elements-8887	195	6	taxation	taxation	NOUN
elements-8887	195	7	.	.	PUNCT
elements-8887	196	1	n	n	CCONJ
elements-8887	197	1	y	y	NOUN
elements-8887	197	2	x	x	PROPN
elements-8887	197	3	i	i	PRON
elements-8887	197	4	w	w	VERB
elements-8887	197	5	in	in	ADP
elements-8887	197	6	the	the	DET
elements-8887	197	7	fall	fall	NOUN
elements-8887	197	8	of	of	ADP
elements-8887	197	9	2003	2003	NUM
elements-8887	197	10	,	,	PUNCT
elements-8887	197	11	the	the	DET
elements-8887	197	12	senate	senate	PROPN
elements-8887	197	13	permanent	permanent	ADJ
elements-8887	197	14	subcomittee	subcomittee	NOUN
elements-8887	197	15	on	on	ADP
elements-8887	197	16	a	a	DET
elements-8887	197	17	b	b	NOUN
elements-8887	197	18	u	u	NOUN
elements-8887	197	19	s	s	NOUN
elements-8887	197	20	i	i	INTJ
elements-8887	197	21	v	v	X
elements-8887	197	22	e	e	X
elements-8887	197	23	t	t	PROPN
elements-8887	197	24	a	a	DET
elements-8887	197	25	x	x	SYM
elements-8887	197	26	s	s	NOUN
elements-8887	197	27	h	h	NOUN
elements-8887	197	28	e	e	NOUN
elements-8887	197	29	l	l	NOUN
elements-8887	197	30	t	t	NOUN
elements-8887	197	31	e	e	X
elements-8887	197	32	r	r	NOUN
elements-8887	197	33	s	s	NOUN
elements-8887	197	34	investigations	investigation	NOUN
elements-8887	197	35	carried	carry	VERB
elements-8887	197	36	out	out	ADP
elements-8887	197	37	hearings	hearing	NOUN
elements-8887	197	38	on	on	ADP
elements-8887	197	39	the	the	DET
elements-8887	197	40	questionable	questionable	ADJ
elements-8887	197	41	tax	tax	NOUN
elements-8887	197	42	shelter	shelter	NOUN
elements-8887	197	43	activities	activity	NOUN
elements-8887	197	44	of	of	ADP
elements-8887	197	45	kpmg	kpmg	PROPN
elements-8887	197	46	.	.	PUNCT
elements-8887	198	1	the	the	DET
elements-8887	198	2	investigation	investigation	NOUN
elements-8887	198	3	eventually	eventually	ADV
elements-8887	198	4	uncovered	uncover	VERB
elements-8887	198	5	that	that	SCONJ
elements-8887	198	6	"	"	PUNCT
elements-8887	198	7	from	from	ADP
elements-8887	198	8	the	the	DET
elements-8887	198	9	late	late	ADJ
elements-8887	198	10	1990s	1990	NOUN
elements-8887	198	11	into	into	ADP
elements-8887	198	12	the	the	DET
elements-8887	198	13	next	next	ADJ
elements-8887	198	14	decade	decade	NOUN
elements-8887	198	15	,	,	PUNCT
elements-8887	198	16	kpmg	kpmg	PROPN
elements-8887	198	17	devoted	devote	VERB
elements-8887	198	18	significant	significant	ADJ
elements-8887	198	19	resources	resource	NOUN
elements-8887	198	20	to	to	ADP
elements-8887	198	21	developing	develop	VERB
elements-8887	198	22	and	and	CCONJ
elements-8887	198	23	mass	mass	ADJ
elements-8887	198	24	marketing	marketing	NOUN
elements-8887	198	25	hundreds	hundred	NOUN
elements-8887	198	26	of	of	ADP
elements-8887	198	27	abusive	abusive	ADJ
elements-8887	198	28	tax	tax	NOUN
elements-8887	198	29	shelters	shelter	NOUN
elements-8887	198	30	.	.	PUNCT
elements-8887	198	31	"	"	PUNCT
elements-8887	199	1	x	x	PUNCT
elements-8887	199	2	x	x	X
elements-8887	199	3	v	v	ADP
elements-8887	199	4	kpmg	kpmg	PROPN
elements-8887	199	5	,	,	PUNCT
elements-8887	199	6	which	which	PRON
elements-8887	199	7	made	make	VERB
elements-8887	199	8	hundreds	hundred	NOUN
elements-8887	199	9	of	of	ADP
elements-8887	199	10	millions	million	NOUN
elements-8887	199	11	of	of	ADP
elements-8887	199	12	dollars	dollar	NOUN
elements-8887	199	13	exclusively	exclusively	ADV
elements-8887	199	14	through	through	ADP
elements-8887	199	15	its	its	PRON
elements-8887	199	16	tax	tax	NOUN
elements-8887	199	17	shelter	shelter	NOUN
elements-8887	199	18	business	business	NOUN
elements-8887	199	19	,	,	PUNCT
elements-8887	199	20	was	be	AUX
elements-8887	199	21	one	one	NUM
elements-8887	199	22	of	of	ADP
elements-8887	199	23	many	many	ADJ
elements-8887	199	24	large	large	ADJ
elements-8887	199	25	accounting	accounting	NOUN
elements-8887	199	26	firms	firm	NOUN
elements-8887	199	27	accused	accuse	VERB
elements-8887	199	28	of	of	ADP
elements-8887	199	29	marketing	market	VERB
elements-8887	199	30	abusive	abusive	ADJ
elements-8887	199	31	tax	tax	NOUN
elements-8887	199	32	shelters	shelter	NOUN
elements-8887	199	33	.	.	PUNCT
elements-8887	200	1	the	the	DET
elements-8887	200	2	negligent	negligent	ADJ
elements-8887	200	3	tax	tax	NOUN
elements-8887	200	4	shelter	shelter	NOUN
elements-8887	200	5	activities	activity	NOUN
elements-8887	200	6	of	of	ADP
elements-8887	200	7	arthur	arthur	PROPN
elements-8887	200	8	andersen	andersen	PROPN
elements-8887	200	9	,	,	PUNCT
elements-8887	200	10	pricewaterhousecoopers	pricewaterhousecooper	NOUN
elements-8887	200	11	,	,	PUNCT
elements-8887	200	12	ernst	ernst	NOUN
elements-8887	200	13	and	and	CCONJ
elements-8887	200	14	young	young	ADJ
elements-8887	200	15	,	,	PUNCT
elements-8887	200	16	and	and	CCONJ
elements-8887	200	17	deloitte	deloitte	PROPN
elements-8887	200	18	were	be	AUX
elements-8887	200	19	all	all	PRON
elements-8887	200	20	exposed	expose	VERB
elements-8887	200	21	contemporaneously	contemporaneously	ADV
elements-8887	200	22	with	with	ADP
elements-8887	200	23	kpmg	kpmg	PROPN
elements-8887	200	24	's	's	PART
elements-8887	200	25	troubles	trouble	NOUN
elements-8887	200	26	.	.	PUNCT
elements-8887	201	1	over	over	ADP
elements-8887	201	2	30	30	NUM
elements-8887	201	3	kpmg	kpmg	PROPN
elements-8887	201	4	partners	partner	NOUN
elements-8887	201	5	were	be	AUX
elements-8887	201	6	criminally	criminally	ADV
elements-8887	201	7	indicted	indict	VERB
elements-8887	201	8	and	and	CCONJ
elements-8887	201	9	more	more	ADJ
elements-8887	201	10	indictments	indictment	NOUN
elements-8887	201	11	of	of	ADP
elements-8887	201	12	former	former	ADJ
elements-8887	201	13	tax	tax	NOUN
elements-8887	201	14	partners	partner	NOUN
elements-8887	201	15	are	be	AUX
elements-8887	201	16	i	i	PRON
elements-8887	201	17	n	n	NOUN
elements-8887	201	18	c	c	NOUN
elements-8887	201	19	u	u	NOUN
elements-8887	201	20	r	r	NOUN
elements-8887	201	21	.	.	PUNCT
elements-8887	202	1	x	x	PUNCT
elements-8887	202	2	x	x	X
elements-8887	202	3	v	v	ADP
elements-8887	202	4	m	m	PROPN
elements-8887	202	5	kpmg	kpmg	PROPN
elements-8887	202	6	charged	charge	VERB
elements-8887	202	7	clients	client	NOUN
elements-8887	202	8	a	a	DET
elements-8887	202	9	contingent	contingent	ADJ
elements-8887	202	10	fee	fee	NOUN
elements-8887	202	11	of	of	ADP
elements-8887	202	12	1.25	1.25	NUM
elements-8887	202	13	percent	percent	NOUN
elements-8887	202	14	of	of	ADP
elements-8887	202	15	the	the	DET
elements-8887	202	16	tax	tax	NOUN
elements-8887	202	17	loss	loss	NOUN
elements-8887	202	18	claimed	claim	VERB
elements-8887	202	19	for	for	ADP
elements-8887	202	20	this	this	DET
elements-8887	202	21	product	product	NOUN
elements-8887	202	22	.	.	PUNCT
elements-8887	203	1	the	the	DET
elements-8887	203	2	product	product	NOUN
elements-8887	203	3	earned	earn	VERB
elements-8887	203	4	kpmg	kpmg	PROPN
elements-8887	203	5	approximately	approximately	ADV
elements-8887	203	6	$	$	SYM
elements-8887	203	7	53	53	NUM
elements-8887	203	8	mil	mil	NOUN
elements-8887	203	9	l	l	NOUN
elements-8887	203	10	ion	ion	NOUN
elements-8887	203	11	in	in	ADP
elements-8887	203	12	revenue	revenue	NOUN
elements-8887	203	13	,	,	PUNCT
elements-8887	203	14	but	but	CCONJ
elements-8887	203	15	was	be	AUX
elements-8887	203	16	discontinued	discontinue	VERB
elements-8887	203	17	when	when	SCONJ
elements-8887	203	18	the	the	DET
elements-8887	203	19	irs	irs	PROPN
elements-8887	203	20	listed	list	VERB
elements-8887	203	21	it	it	PRON
elements-8887	203	22	as	as	ADP
elements-8887	203	23	an	an	DET
elements-8887	203	24	abusive	abusive	ADJ
elements-8887	203	25	tax	tax	NOUN
elements-8887	203	26	shelter	shelter	NOUN
elements-8887	203	27	i	i	PRON
elements-8887	203	28	n	n	PRON
elements-8887	203	29	2002	2002	NUM
elements-8887	203	30	.	.	PUNCT
elements-8887	204	1	in	in	ADP
elements-8887	204	2	sum	sum	PROPN
elements-8887	204	3	total	total	NOUN
elements-8887	204	4	,	,	PUNCT
elements-8887	204	5	blips	blip	NOUN
elements-8887	204	6	is	be	AUX
elements-8887	204	7	thought	think	VERB
elements-8887	204	8	to	to	PART
elements-8887	204	9	have	have	AUX
elements-8887	204	10	cost	cost	VERB
elements-8887	204	11	the	the	DET
elements-8887	204	12	u.s	u.s	PROPN
elements-8887	204	13	.	.	PROPN
elements-8887	204	14	treasury	treasury	PROPN
elements-8887	204	15	at	at	ADV
elements-8887	204	16	least	least	ADV
elements-8887	204	17	$	$	SYM
elements-8887	204	18	1.5	1.5	NUM
elements-8887	204	19	billion	billion	NUM
elements-8887	204	20	of	of	ADP
elements-8887	204	21	uncollected	uncollected	ADJ
elements-8887	204	22	revenue	revenue	NOUN
elements-8887	204	23	.	.	PUNCT
elements-8887	205	1	i	i	PRON
elements-8887	205	2	f	f	PROPN
elements-8887	206	1	the	the	DET
elements-8887	206	2	government	government	NOUN
elements-8887	206	3	hopes	hope	VERB
elements-8887	206	4	to	to	PART
elements-8887	206	5	continue	continue	VERB
elements-8887	206	6	to	to	PART
elements-8887	206	7	curtail	curtail	VERB
elements-8887	206	8	the	the	DET
elements-8887	206	9	creation	creation	NOUN
elements-8887	206	10	and	and	CCONJ
elements-8887	206	11	usage	usage	NOUN
elements-8887	206	12	of	of	ADP
elements-8887	206	13	abusive	abusive	ADJ
elements-8887	206	14	tax	tax	NOUN
elements-8887	206	15	shelters	shelter	NOUN
elements-8887	206	16	,	,	PUNCT
elements-8887	206	17	it	it	PRON
elements-8887	206	18	must	must	AUX
elements-8887	206	19	work	work	VERB
elements-8887	206	20	to	to	PART
elements-8887	206	21	elucidate	elucidate	VERB
elements-8887	206	22	the	the	DET
elements-8887	206	23	line	line	NOUN
elements-8887	206	24	between	between	ADP
elements-8887	206	25	unintended	unintended	ADJ
elements-8887	206	26	,	,	PUNCT
elements-8887	206	27	but	but	CCONJ
elements-8887	206	28	legitimate	legitimate	ADJ
elements-8887	206	29	tax	tax	NOUN
elements-8887	206	30	shelters	shelter	NOUN
elements-8887	206	31	and	and	CCONJ
elements-8887	206	32	truly	truly	ADV
elements-8887	206	33	abusive	abusive	ADJ
elements-8887	206	34	tax	tax	NOUN
elements-8887	206	35	shelters	shelter	NOUN
elements-8887	206	36	.	.	PUNCT
elements-8887	207	1	as	as	SCONJ
elements-8887	207	2	one	one	NUM
elements-8887	207	3	interviewee	interviewee	NOUN
elements-8887	207	4	noted	note	VERB
elements-8887	207	5	,	,	PUNCT
elements-8887	207	6	"	"	PUNCT
elements-8887	207	7	there	there	PRON
elements-8887	207	8	are	be	VERB
elements-8887	207	9	many	many	ADJ
elements-8887	207	10	unintended	unintended	ADJ
elements-8887	207	11	tax	tax	NOUN
elements-8887	207	12	shelters	shelter	NOUN
elements-8887	207	13	which	which	PRON
elements-8887	207	14	are	be	AUX
elements-8887	207	15	accepted	accept	VERB
elements-8887	207	16	"	"	PUNCT
elements-8887	207	17	if	if	SCONJ
elements-8887	207	18	the	the	DET
elements-8887	207	19	government	government	NOUN
elements-8887	207	20	hopes	hope	VERB
elements-8887	207	21	to	to	PART
elements-8887	207	22	continue	continue	VERB
elements-8887	207	23	to	to	PART
elements-8887	207	24	curtail	curtail	VERB
elements-8887	207	25	the	the	DET
elements-8887	207	26	creation	creation	NOUN
elements-8887	207	27	and	and	CCONJ
elements-8887	207	28	usage	usage	NOUN
elements-8887	207	29	of	of	ADP
elements-8887	207	30	abusive	abusive	ADJ
elements-8887	207	31	tax	tax	NOUN
elements-8887	207	32	shelters	shelter	NOUN
elements-8887	207	33	,	,	PUNCT
elements-8887	207	34	it	it	PRON
elements-8887	207	35	must	must	AUX
elements-8887	207	36	work	work	VERB
elements-8887	207	37	to	to	PART
elements-8887	207	38	elucidate	elucidate	VERB
elements-8887	207	39	the	the	DET
elements-8887	207	40	line	line	NOUN
elements-8887	207	41	between	between	ADP
elements-8887	207	42	unintended	unintended	ADJ
elements-8887	207	43	,	,	PUNCT
elements-8887	207	44	but	but	CCONJ
elements-8887	207	45	legitimate	legitimate	ADJ
elements-8887	207	46	tax	tax	NOUN
elements-8887	207	47	shelters	shelter	NOUN
elements-8887	207	48	and	and	CCONJ
elements-8887	207	49	truly	truly	ADV
elements-8887	207	50	abusive	abusive	ADJ
elements-8887	207	51	tax	tax	NOUN
elements-8887	207	52	shelters	shelter	NOUN
elements-8887	207	53	.	.	PUNCT
elements-8887	207	54	"	"	PUNCT
elements-8887	208	1	likely.30	likely.30	VERB
elements-8887	208	2	™	™	ADJ
elements-8887	208	3	curiously	curiously	ADV
elements-8887	208	4	,	,	PUNCT
elements-8887	208	5	it	it	PRON
elements-8887	208	6	was	be	AUX
elements-8887	208	7	lawyers	lawyer	NOUN
elements-8887	208	8	at	at	ADP
elements-8887	208	9	kpmg	kpmg	PROPN
elements-8887	208	10	,	,	PUNCT
elements-8887	208	11	rather	rather	ADV
elements-8887	208	12	than	than	ADP
elements-8887	208	13	accountants	accountant	NOUN
elements-8887	208	14	,	,	PUNCT
elements-8887	208	15	who	who	PRON
elements-8887	208	16	were	be	AUX
elements-8887	208	17	the	the	DET
elements-8887	208	18	main	main	ADJ
elements-8887	208	19	tax	tax	NOUN
elements-8887	208	20	shelter	shelter	NOUN
elements-8887	208	21	consultants	consultant	NOUN
elements-8887	208	22	at	at	ADP
elements-8887	208	23	the	the	DET
elements-8887	208	24	f	f	PROPN
elements-8887	208	25	irm	irm	PROPN
elements-8887	208	26	.	.	PUNCT
elements-8887	209	1	this	this	PRON
elements-8887	209	2	is	be	AUX
elements-8887	209	3	not	not	PART
elements-8887	209	4	surprising	surprising	ADJ
elements-8887	209	5	,	,	PUNCT
elements-8887	209	6	however	however	ADV
elements-8887	209	7	,	,	PUNCT
elements-8887	209	8	given	give	VERB
elements-8887	209	9	the	the	DET
elements-8887	209	10	large	large	ADJ
elements-8887	209	11	influx	influx	NOUN
elements-8887	209	12	of	of	ADP
elements-8887	209	13	lawyers	lawyer	NOUN
elements-8887	209	14	into	into	ADP
elements-8887	209	15	big	big	ADJ
elements-8887	209	16	four	four	NUM
elements-8887	209	17	accounting	accounting	NOUN
elements-8887	209	18	firms	firm	NOUN
elements-8887	209	19	during	during	ADP
elements-8887	209	20	the	the	DET
elements-8887	209	21	late	late	ADJ
elements-8887	209	22	1990s	1990	NOUN
elements-8887	209	23	.	.	PUNCT
elements-8887	210	1	accordingly	accordingly	ADV
elements-8887	210	2	,	,	PUNCT
elements-8887	210	3	both	both	PRON
elements-8887	210	4	of	of	ADP
elements-8887	210	5	the	the	DET
elements-8887	210	6	lawyers	lawyer	NOUN
elements-8887	210	7	whom	whom	PRON
elements-8887	210	8	i	i	PRON
elements-8887	210	9	interviewed	interview	VERB
elements-8887	210	10	had	have	AUX
elements-8887	210	11	worked	work	VERB
elements-8887	210	12	for	for	ADP
elements-8887	210	13	big	big	ADJ
elements-8887	210	14	four	four	NUM
elements-8887	210	15	accounting	accounting	NOUN
elements-8887	210	16	firms	firm	NOUN
elements-8887	210	17	within	within	ADP
elements-8887	210	18	the	the	DET
elements-8887	210	19	past	past	ADJ
elements-8887	210	20	decade	decade	NOUN
elements-8887	210	21	.	.	PUNCT
elements-8887	211	1	x	x	PUNCT
elements-8887	211	2	x	x	X
elements-8887	211	3	v	v	ADP
elements-8887	211	4	u	u	NOUN
elements-8887	211	5	this	this	DET
elements-8887	211	6	association	association	NOUN
elements-8887	211	7	between	between	ADP
elements-8887	211	8	lawyers	lawyer	NOUN
elements-8887	211	9	and	and	CCONJ
elements-8887	211	10	accountants	accountant	NOUN
elements-8887	211	11	in	in	ADP
elements-8887	211	12	tax	tax	NOUN
elements-8887	211	13	work	work	NOUN
elements-8887	211	14	is	be	AUX
elements-8887	211	15	a	a	DET
elements-8887	211	16	microcosm	microcosm	NOUN
elements-8887	211	17	of	of	ADP
elements-8887	211	18	the	the	DET
elements-8887	211	19	tax	tax	NOUN
elements-8887	211	20	profession	profession	NOUN
elements-8887	211	21	,	,	PUNCT
elements-8887	211	22	in	in	ADP
elements-8887	211	23	which	which	PRON
elements-8887	211	24	both	both	PRON
elements-8887	211	25	are	be	AUX
elements-8887	211	26	positioned	position	VERB
elements-8887	211	27	to	to	PART
elements-8887	211	28	provide	provide	VERB
elements-8887	211	29	tax	tax	NOUN
elements-8887	211	30	consulting	consulting	NOUN
elements-8887	211	31	.	.	PUNCT
elements-8887	212	1	i	i	PRON
elements-8887	212	2	n	n	CCONJ
elements-8887	212	3	the	the	DET
elements-8887	212	4	late	late	ADJ
elements-8887	212	5	1990s	1990	NOUN
elements-8887	212	6	,	,	PUNCT
elements-8887	212	7	kpmg	kpmg	PROPN
elements-8887	212	8	and	and	CCONJ
elements-8887	212	9	several	several	ADJ
elements-8887	212	10	other	other	ADJ
elements-8887	212	11	firms	firm	NOUN
elements-8887	212	12	created	create	VERB
elements-8887	212	13	"	"	PUNCT
elements-8887	212	14	tax	tax	NOUN
elements-8887	212	15	innovation	innovation	NOUN
elements-8887	212	16	centers	center	NOUN
elements-8887	212	17	"	"	PUNCT
elements-8887	212	18	through	through	ADP
elements-8887	212	19	which	which	PRON
elements-8887	212	20	the	the	DET
elements-8887	212	21	firms	firm	NOUN
elements-8887	212	22	marketed	market	VERB
elements-8887	212	23	their	their	PRON
elements-8887	212	24	innovative	innovative	ADJ
elements-8887	212	25	tax	tax	NOUN
elements-8887	212	26	shelters	shelter	NOUN
elements-8887	212	27	to	to	ADP
elements-8887	212	28	potential	potential	ADJ
elements-8887	212	29	clients	client	NOUN
elements-8887	212	30	.	.	PUNCT
elements-8887	213	1	one	one	NUM
elements-8887	213	2	such	such	ADJ
elements-8887	213	3	product	product	NOUN
elements-8887	213	4	created	create	VERB
elements-8887	213	5	by	by	ADP
elements-8887	213	6	kpmg	kpmg	PROPN
elements-8887	213	7	was	be	AUX
elements-8887	213	8	blips	blip	NOUN
elements-8887	213	9	,	,	PUNCT
elements-8887	213	10	or	or	CCONJ
elements-8887	213	11	bond	bond	NOUN
elements-8887	213	12	linked	link	VERB
elements-8887	213	13	issue	issue	NOUN
elements-8887	213	14	premium	premium	NOUN
elements-8887	213	15	structure	structure	NOUN
elements-8887	213	16	.	.	PUNCT
elements-8887	214	1	blips	blip	NOUN
elements-8887	214	2	allowed	allow	VERB
elements-8887	214	3	corporate	corporate	ADJ
elements-8887	214	4	taxpayers	taxpayer	NOUN
elements-8887	214	5	to	to	PART
elements-8887	214	6	create	create	VERB
elements-8887	214	7	large	large	ADJ
elements-8887	214	8	deductions	deduction	NOUN
elements-8887	214	9	resulting	result	VERB
elements-8887	214	10	from	from	ADP
elements-8887	214	11	prepayment	prepayment	NOUN
elements-8887	214	12	loan	loan	NOUN
elements-8887	214	13	penalties	penalty	NOUN
elements-8887	214	14	that	that	SCONJ
elements-8887	214	15	the	the	DET
elements-8887	214	16	corporate	corporate	ADJ
elements-8887	214	17	taxpayer	taxpayer	NOUN
elements-8887	214	18	did	do	AUX
elements-8887	214	19	not	not	PART
elements-8887	214	20	truly	truly	ADV
elements-8887	214	21	throughout	throughout	ADP
elements-8887	214	22	the	the	DET
elements-8887	214	23	industry	industry	NOUN
elements-8887	214	24	and	and	CCONJ
elements-8887	214	25	,	,	PUNCT
elements-8887	214	26	i	i	PRON
elements-8887	214	27	n	n	VERB
elements-8887	214	28	some	some	DET
elements-8887	214	29	instances	instance	NOUN
elements-8887	214	30	,	,	PUNCT
elements-8887	214	31	even	even	ADV
elements-8887	214	32	encouraged	encourage	VERB
elements-8887	214	33	by	by	ADP
elements-8887	214	34	irs	irs	PROPN
elements-8887	214	35	officials	official	NOUN
elements-8887	214	36	.	.	PUNCT
elements-8887	215	1	,	,	PUNCT
elements-8887	215	2	,	,	PUNCT
elements-8887	215	3	x	x	PUNCT
elements-8887	215	4	x	x	X
elements-8887	215	5	1	1	NUM
elements-8887	215	6	x	x	NOUN
elements-8887	215	7	these	these	DET
elements-8887	215	8	types	type	NOUN
elements-8887	215	9	of	of	ADP
elements-8887	215	10	shelters	shelter	NOUN
elements-8887	215	11	are	be	AUX
elements-8887	215	12	allowed	allow	VERB
elements-8887	215	13	,	,	PUNCT
elements-8887	215	14	but	but	CCONJ
elements-8887	215	15	not	not	PART
elements-8887	215	16	statutorily	statutorily	ADV
elements-8887	215	17	set	set	VERB
elements-8887	215	18	forth	forth	ADV
elements-8887	215	19	.	.	PUNCT
elements-8887	216	1	one	one	NUM
elements-8887	216	2	example	example	NOUN
elements-8887	216	3	of	of	ADP
elements-8887	216	4	this	this	DET
elements-8887	216	5	concept	concept	NOUN
elements-8887	216	6	is	be	AUX
elements-8887	216	7	the	the	DET
elements-8887	216	8	use	use	NOUN
elements-8887	216	9	of	of	ADP
elements-8887	216	10	funding	fund	VERB
elements-8887	216	11	deferred	defer	VERB
elements-8887	216	12	qualification	qualification	NOUN
elements-8887	216	13	plans	plan	NOUN
elements-8887	216	14	in	in	ADP
elements-8887	216	15	corporate	corporate	ADJ
elements-8887	216	16	environments	environment	NOUN
elements-8887	216	17	.	.	PUNCT
elements-8887	217	1	employee	employee	NOUN
elements-8887	217	2	deferred	defer	VERB
elements-8887	217	3	compensation	compensation	NOUN
elements-8887	217	4	plans	plan	NOUN
elements-8887	217	5	and	and	CCONJ
elements-8887	217	6	"	"	PUNCT
elements-8887	217	7	rabbi	rabbi	ADJ
elements-8887	217	8	trusts	trust	NOUN
elements-8887	217	9	,	,	PUNCT
elements-8887	217	10	"	"	PUNCT
elements-8887	217	11	which	which	PRON
elements-8887	217	12	create	create	VERB
elements-8887	217	13	tax	tax	NOUN
elements-8887	217	14	shields	shield	NOUN
elements-8887	217	15	through	through	ADP
elements-8887	217	16	trust	trust	NOUN
elements-8887	217	17	arrangements	arrangement	NOUN
elements-8887	217	18	,	,	PUNCT
elements-8887	217	19	are	be	AUX
elements-8887	217	20	both	both	PRON
elements-8887	217	21	illustrations	illustration	NOUN
elements-8887	217	22	of	of	ADP
elements-8887	217	23	these	these	DET
elements-8887	217	24	types	type	NOUN
elements-8887	217	25	of	of	ADP
elements-8887	217	26	shelters	shelter	NOUN
elements-8887	217	27	.	.	PUNCT
elements-8887	218	1	another	another	DET
elements-8887	218	2	prime	prime	ADJ
elements-8887	218	3	example	example	NOUN
elements-8887	218	4	of	of	ADP
elements-8887	218	5	unintended	unintended	ADJ
elements-8887	218	6	,	,	PUNCT
elements-8887	218	7	but	but	CCONJ
elements-8887	218	8	legally	legally	ADV
elements-8887	218	9	eligible	eligible	ADJ
elements-8887	218	10	tax	tax	NOUN
elements-8887	218	11	shelters	shelter	NOUN
elements-8887	218	12	involves	involve	VERB
elements-8887	218	13	the	the	DET
elements-8887	218	14	movement	movement	NOUN
elements-8887	218	15	of	of	ADP
elements-8887	218	16	passive	passive	ADJ
elements-8887	218	17	income	income	NOUN
elements-8887	218	18	through	through	ADP
elements-8887	218	19	affiliated	affiliated	ADJ
elements-8887	218	20	entities	entity	NOUN
elements-8887	218	21	i	i	PRON
elements-8887	218	22	n	n	VERB
elements-8887	218	23	different	different	ADJ
elements-8887	218	24	states	state	NOUN
elements-8887	218	25	.	.	PUNCT
elements-8887	219	1	for	for	ADP
elements-8887	219	2	instance	instance	NOUN
elements-8887	219	3	,	,	PUNCT
elements-8887	219	4	a	a	DET
elements-8887	219	5	corporation	corporation	NOUN
elements-8887	219	6	doing	do	VERB
elements-8887	219	7	business	business	NOUN
elements-8887	219	8	in	in	ADP
elements-8887	219	9	pennsylvania	pennsylvania	PROPN
elements-8887	219	10	may	may	AUX
elements-8887	219	11	transfer	transfer	VERB
elements-8887	219	12	the	the	DET
elements-8887	219	13	passive	passive	ADJ
elements-8887	219	14	portion	portion	NOUN
elements-8887	219	15	of	of	ADP
elements-8887	219	16	its	its	PRON
elements-8887	219	17	income	income	NOUN
elements-8887	219	18	to	to	ADP
elements-8887	219	19	an	an	DET
elements-8887	219	20	affiliated	affiliated	ADJ
elements-8887	219	21	entity	entity	NOUN
elements-8887	219	22	in	in	ADP
elements-8887	219	23	delaware	delaware	PROPN
elements-8887	219	24	.	.	PUNCT
elements-8887	220	1	this	this	PRON
elements-8887	220	2	allows	allow	VERB
elements-8887	220	3	the	the	DET
elements-8887	220	4	corporation	corporation	NOUN
elements-8887	220	5	to	to	PART
elements-8887	220	6	avoid	avoid	VERB
elements-8887	220	7	the	the	DET
elements-8887	220	8	pennsylvania	pennsylvania	PROPN
elements-8887	220	9	state	state	PROPN
elements-8887	220	10	corporation	corporation	PROPN
elements-8887	220	11	tax	tax	NOUN
elements-8887	220	12	,	,	PUNCT
elements-8887	220	13	which	which	PRON
elements-8887	220	14	is	be	AUX
elements-8887	220	15	the	the	DET
elements-8887	220	16	second	second	ADJ
elements-8887	220	17	highest	high	ADJ
elements-8887	220	18	rate	rate	NOUN
elements-8887	220	19	in	in	ADP
elements-8887	220	20	the	the	DET
elements-8887	220	21	nation	nation	NOUN
elements-8887	220	22	,	,	PUNCT
elements-8887	220	23	and	and	CCONJ
elements-8887	220	24	pay	pay	VERB
elements-8887	220	25	the	the	DET
elements-8887	220	26	delaware	delaware	PROPN
elements-8887	220	27	state	state	PROPN
elements-8887	220	28	corporation	corporation	PROPN
elements-8887	220	29	tax	tax	NOUN
elements-8887	220	30	,	,	PUNCT
elements-8887	220	31	which	which	PRON
elements-8887	220	32	is	be	AUX
elements-8887	220	33	zero	zero	NUM
elements-8887	220	34	percent	percent	NOUN
elements-8887	220	35	.	.	PUNCT
elements-8887	221	1	see	see	VERB
elements-8887	221	2	container	container	PROPN
elements-8887	221	3	corp	corp	PROPN
elements-8887	221	4	.	.	PROPN
elements-8887	222	1	v.	v.	ADP
elements-8887	222	2	franchise	franchise	PROPN
elements-8887	222	3	tax	tax	PROPN
elements-8887	222	4	board.xxx	board.xxx	PROPN
elements-8887	222	5	e	e	X
elements-8887	222	6	l	l	NOUN
elements-8887	222	7	e	e	X
elements-8887	222	8	m	m	PROPN
elements-8887	222	9	e	e	NOUN
elements-8887	222	10	n	n	PROPN
elements-8887	222	11	t	t	PROPN
elements-8887	222	12	s	s	PROPN
elements-8887	222	13	f	f	PROPN
elements-8887	222	14	a	a	DET
elements-8887	222	15	l	l	NOUN
elements-8887	222	16	l	l	NOUN
elements-8887	222	17	08	08	NUM
elements-8887	222	18	through	through	ADP
elements-8887	222	19	adjudication	adjudication	NOUN
elements-8887	222	20	,	,	PUNCT
elements-8887	222	21	the	the	DET
elements-8887	222	22	supreme	supreme	PROPN
elements-8887	222	23	court	court	PROPN
elements-8887	222	24	has	have	AUX
elements-8887	222	25	interpreted	interpret	VERB
elements-8887	222	26	the	the	DET
elements-8887	222	27	law	law	NOUN
elements-8887	222	28	to	to	PART
elements-8887	222	29	say	say	VERB
elements-8887	222	30	that	that	SCONJ
elements-8887	222	31	i	i	PRON
elements-8887	222	32	f	f	PROPN
elements-8887	222	33	congress	congress	PROPN
elements-8887	222	34	does	do	AUX
elements-8887	222	35	not	not	PART
elements-8887	222	36	take	take	VERB
elements-8887	222	37	certain	certain	ADJ
elements-8887	222	38	actions	action	NOUN
elements-8887	222	39	to	to	PART
elements-8887	222	40	allow	allow	VERB
elements-8887	222	41	states	state	NOUN
elements-8887	222	42	to	to	PART
elements-8887	222	43	implement	implement	VERB
elements-8887	222	44	certain	certain	ADJ
elements-8887	222	45	tax	tax	NOUN
elements-8887	222	46	regulations	regulation	NOUN
elements-8887	222	47	,	,	PUNCT
elements-8887	222	48	then	then	ADV
elements-8887	222	49	the	the	DET
elements-8887	222	50	commerce	commerce	NOUN
elements-8887	222	51	clause	clause	NOUN
elements-8887	222	52	set	set	VERB
elements-8887	222	53	forth	forth	ADP
elements-8887	222	54	in	in	ADP
elements-8887	222	55	our	our	PRON
elements-8887	222	56	constitution	constitution	NOUN
elements-8887	222	57	should	should	AUX
elements-8887	222	58	remain	remain	VERB
elements-8887	222	59	dormant	dormant	ADJ
elements-8887	222	60	.	.	PUNCT
elements-8887	223	1	in	in	ADP
elements-8887	223	2	response	response	NOUN
elements-8887	223	3	,	,	PUNCT
elements-8887	223	4	congress	congress	PROPN
elements-8887	223	5	has	have	AUX
elements-8887	223	6	chosen	choose	VERB
elements-8887	223	7	not	not	PART
elements-8887	223	8	to	to	PART
elements-8887	223	9	override	override	VERB
elements-8887	223	10	this	this	DET
elements-8887	223	11	principle	principle	NOUN
elements-8887	223	12	.	.	PUNCT
elements-8887	224	1	essentially	essentially	ADV
elements-8887	224	2	,	,	PUNCT
elements-8887	224	3	therefore	therefore	ADV
elements-8887	224	4	,	,	PUNCT
elements-8887	224	5	i	i	PRON
elements-8887	224	6	f	f	PROPN
elements-8887	224	7	congress	congress	PROPN
elements-8887	224	8	wanted	want	VERB
elements-8887	224	9	to	to	PART
elements-8887	224	10	grant	grant	VERB
elements-8887	224	11	the	the	DET
elements-8887	224	12	states	state	NOUN
elements-8887	224	13	more	more	ADJ
elements-8887	224	14	powers	power	NOUN
elements-8887	224	15	i	i	PRON
elements-8887	224	16	n	n	VERB
elements-8887	224	17	terms	term	NOUN
elements-8887	224	18	of	of	ADP
elements-8887	224	19	tax	tax	NOUN
elements-8887	224	20	legislation	legislation	NOUN
elements-8887	224	21	and	and	CCONJ
elements-8887	224	22	enforcement	enforcement	NOUN
elements-8887	224	23	,	,	PUNCT
elements-8887	224	24	it	it	PRON
elements-8887	224	25	could	could	AUX
elements-8887	224	26	.	.	PUNCT
elements-8887	225	1	however	however	ADV
elements-8887	225	2	,	,	PUNCT
elements-8887	225	3	congress	congress	PROPN
elements-8887	225	4	has	have	AUX
elements-8887	225	5	chosen	choose	VERB
elements-8887	225	6	to	to	PART
elements-8887	225	7	remain	remain	VERB
elements-8887	225	8	silent	silent	ADJ
elements-8887	225	9	on	on	ADP
elements-8887	225	10	the	the	DET
elements-8887	225	11	issue	issue	NOUN
elements-8887	225	12	,	,	PUNCT
elements-8887	225	13	thereby	thereby	ADV
elements-8887	225	14	furthering	further	VERB
elements-8887	225	15	the	the	DET
elements-8887	225	16	legitimacy	legitimacy	NOUN
elements-8887	225	17	of	of	ADP
elements-8887	225	18	the	the	DET
elements-8887	225	19	use	use	NOUN
elements-8887	225	20	of	of	ADP
elements-8887	225	21	unintended	unintended	ADJ
elements-8887	225	22	,	,	PUNCT
elements-8887	225	23	un	un	ADJ
elements-8887	225	24	-	-	ADJ
elements-8887	225	25	abusive	abusive	ADJ
elements-8887	225	26	tax	tax	NOUN
elements-8887	225	27	shelters	shelter	NOUN
elements-8887	225	28	.	.	PUNCT
elements-8887	226	1	as	as	SCONJ
elements-8887	226	2	one	one	NUM
elements-8887	226	3	tax	tax	NOUN
elements-8887	226	4	professional	professional	NOUN
elements-8887	226	5	noted	note	VERB
elements-8887	226	6	,	,	PUNCT
elements-8887	226	7	"	"	PUNCT
elements-8887	226	8	congress	congress	PROPN
elements-8887	226	9	passes	pass	VERB
elements-8887	226	10	laws	law	NOUN
elements-8887	226	11	,	,	PUNCT
elements-8887	226	12	and	and	CCONJ
elements-8887	226	13	reasonable	reasonable	ADJ
elements-8887	226	14	people	people	NOUN
elements-8887	226	15	interpret	interpret	VERB
elements-8887	226	16	them	they	PRON
elements-8887	226	17	.	.	PUNCT
elements-8887	226	18	"	"	PUNCT
elements-8887	227	1	5	5	NUM
elements-8887	227	2	0	0	NUM
elements-8887	227	3	™	™	NOUN
elements-8887	227	4	t	t	NOUN
elements-8887	227	5	h	h	NOUN
elements-8887	227	6	e	e	NOUN
elements-8887	227	7	role	role	NOUN
elements-8887	227	8	of	of	ADP
elements-8887	227	9	t	t	PROPN
elements-8887	227	10	h	h	NOUN
elements-8887	228	1	e	e	NOUN
elements-8887	228	2	p	p	NOUN
elements-8887	228	3	r	r	NOUN
elements-8887	228	4	o	o	X
elements-8887	228	5	f	f	X
elements-8887	228	6	e	e	X
elements-8887	228	7	s	s	X
elements-8887	228	8	s	s	X
elements-8887	228	9	i	i	PRON
elements-8887	228	10	o	o	NOUN
elements-8887	228	11	n	n	ADV
elements-8887	228	12	a	a	DET
elements-8887	228	13	l	l	NOUN
elements-8887	228	14	the	the	DET
elements-8887	228	15	"	"	PUNCT
elements-8887	228	16	reasonable	reasonable	ADJ
elements-8887	228	17	people	people	NOUN
elements-8887	228	18	"	"	PUNCT
elements-8887	228	19	left	leave	VERB
elements-8887	228	20	to	to	PART
elements-8887	228	21	interpret	interpret	VERB
elements-8887	228	22	tax	tax	NOUN
elements-8887	228	23	shelter	shelter	NOUN
elements-8887	228	24	legislation	legislation	NOUN
elements-8887	228	25	,	,	PUNCT
elements-8887	228	26	case	case	NOUN
elements-8887	228	27	law	law	NOUN
elements-8887	228	28	,	,	PUNCT
elements-8887	228	29	and	and	CCONJ
elements-8887	228	30	governmental	governmental	ADJ
elements-8887	228	31	actions	action	NOUN
elements-8887	228	32	are	be	AUX
elements-8887	228	33	lawyers	lawyer	NOUN
elements-8887	228	34	and	and	CCONJ
elements-8887	228	35	accountants	accountant	NOUN
elements-8887	228	36	who	who	PRON
elements-8887	228	37	practice	practice	VERB
elements-8887	228	38	as	as	ADP
elements-8887	228	39	tax	tax	NOUN
elements-8887	228	40	professionals	professional	NOUN
elements-8887	228	41	.	.	PUNCT
elements-8887	229	1	those	those	DET
elements-8887	229	2	professionals	professional	NOUN
elements-8887	229	3	who	who	PRON
elements-8887	229	4	have	have	AUX
elements-8887	229	5	continued	continue	VERB
elements-8887	229	6	to	to	PART
elements-8887	229	7	use	use	VERB
elements-8887	229	8	potentially	potentially	ADV
elements-8887	229	9	abusive	abusive	ADJ
elements-8887	229	10	tax	tax	NOUN
elements-8887	229	11	shelters	shelter	NOUN
elements-8887	229	12	have	have	AUX
elements-8887	229	13	prevalently	prevalently	ADV
elements-8887	229	14	espoused	espouse	VERB
elements-8887	229	15	the	the	DET
elements-8887	229	16	"	"	PUNCT
elements-8887	229	17	strict	strict	ADJ
elements-8887	229	18	constructionist	constructionist	ADJ
elements-8887	229	19	"	"	PUNCT
elements-8887	229	20	view	view	NOUN
elements-8887	229	21	.	.	PUNCT
elements-8887	230	1	i	i	PRON
elements-8887	230	2	n	n	CCONJ
elements-8887	230	3	this	this	DET
elements-8887	230	4	outlook	outlook	NOUN
elements-8887	230	5	,	,	PUNCT
elements-8887	230	6	statutes	statute	NOUN
elements-8887	230	7	are	be	AUX
elements-8887	230	8	thought	think	VERB
elements-8887	230	9	to	to	PART
elements-8887	230	10	be	be	AUX
elements-8887	230	11	susceptible	susceptible	ADJ
elements-8887	230	12	to	to	ADP
elements-8887	230	13	interpretation	interpretation	NOUN
elements-8887	230	14	.	.	PUNCT
elements-8887	231	1	for	for	ADP
elements-8887	231	2	the	the	DET
elements-8887	231	3	most	most	ADJ
elements-8887	231	4	part	part	NOUN
elements-8887	231	5	,	,	PUNCT
elements-8887	231	6	case	case	NOUN
elements-8887	231	7	law	law	NOUN
elements-8887	231	8	in	in	ADP
elements-8887	231	9	our	our	PRON
elements-8887	231	10	country	country	NOUN
elements-8887	231	11	has	have	AUX
elements-8887	231	12	reinforced	reinforce	VERB
elements-8887	231	13	this	this	DET
elements-8887	231	14	philosophy	philosophy	NOUN
elements-8887	231	15	.	.	PUNCT
elements-8887	232	1	on	on	ADP
elements-8887	232	2	the	the	DET
elements-8887	232	3	downside	downside	NOUN
elements-8887	232	4	,	,	PUNCT
elements-8887	232	5	one	one	NUM
elements-8887	232	6	interviewee	interviewee	NOUN
elements-8887	232	7	noted	note	VERB
elements-8887	232	8	that	that	SCONJ
elements-8887	232	9	the	the	DET
elements-8887	232	10	continuation	continuation	NOUN
elements-8887	232	11	of	of	ADP
elements-8887	232	12	this	this	DET
elements-8887	232	13	attitude	attitude	NOUN
elements-8887	232	14	may	may	AUX
elements-8887	232	15	lead	lead	VERB
elements-8887	232	16	to	to	ADP
elements-8887	232	17	courts	court	NOUN
elements-8887	232	18	being	be	AUX
elements-8887	232	19	overburdened	overburden	VERB
elements-8887	232	20	with	with	ADP
elements-8887	232	21	interpretation	interpretation	NOUN
elements-8887	232	22	of	of	ADP
elements-8887	232	23	complicated	complicated	ADJ
elements-8887	232	24	tax	tax	NOUN
elements-8887	232	25	rules	rule	NOUN
elements-8887	232	26	.	.	PUNCT
elements-8887	233	1	x	x	SYM
elements-8887	233	2	5	5	NUM
elements-8887	233	3	™	™	NOUN
elements-8887	233	4	1	1	NUM
elements-8887	233	5	coupled	couple	VERB
elements-8887	233	6	with	with	ADP
elements-8887	233	7	the	the	DET
elements-8887	233	8	overly	overly	ADV
elements-8887	233	9	l	l	NOUN
elements-8887	234	1	i	i	PRON
elements-8887	234	2	t	t	VERB
elements-8887	234	3	i	i	PRON
elements-8887	234	4	gious	gious	VERB
elements-8887	234	5	nature	nature	NOUN
elements-8887	234	6	of	of	ADP
elements-8887	234	7	our	our	PRON
elements-8887	234	8	society	society	NOUN
elements-8887	234	9	,	,	PUNCT
elements-8887	234	10	this	this	DET
elements-8887	234	11	potential	potential	ADJ
elements-8887	234	12	imposition	imposition	NOUN
elements-8887	234	13	could	could	AUX
elements-8887	234	14	further	far	ADV
elements-8887	234	15	intensify	intensify	VERB
elements-8887	234	16	the	the	DET
elements-8887	234	17	debate	debate	NOUN
elements-8887	234	18	over	over	ADP
elements-8887	234	19	abusive	abusive	ADJ
elements-8887	234	20	tax	tax	NOUN
elements-8887	234	21	shelters	shelter	NOUN
elements-8887	234	22	.	.	PUNCT
elements-8887	235	1	the	the	DET
elements-8887	235	2	same	same	ADJ
elements-8887	235	3	interviewee	interviewee	NOUN
elements-8887	235	4	has	have	AUX
elements-8887	235	5	observed	observe	VERB
elements-8887	235	6	that	that	PRON
elements-8887	235	7	case	case	NOUN
elements-8887	235	8	law	law	NOUN
elements-8887	235	9	is	be	AUX
elements-8887	235	10	moving	move	VERB
elements-8887	235	11	in	in	ADP
elements-8887	235	12	the	the	DET
elements-8887	235	13	direction	direction	NOUN
elements-8887	235	14	of	of	ADP
elements-8887	235	15	"	"	PUNCT
elements-8887	235	16	smell	smell	NOUN
elements-8887	235	17	tests	test	NOUN
elements-8887	235	18	.	.	PUNCT
elements-8887	235	19	"	"	PUNCT
elements-8887	236	1	this	this	DET
elements-8887	236	2	type	type	NOUN
elements-8887	236	3	of	of	ADP
elements-8887	236	4	evaluation	evaluation	NOUN
elements-8887	236	5	,	,	PUNCT
elements-8887	236	6	he	he	PRON
elements-8887	236	7	believes	believe	VERB
elements-8887	236	8	,	,	PUNCT
elements-8887	236	9	would	would	AUX
elements-8887	236	10	create	create	VERB
elements-8887	236	11	a	a	DET
elements-8887	236	12	much	much	ADV
elements-8887	236	13	more	more	ADV
elements-8887	236	14	difficult	difficult	ADJ
elements-8887	236	15	business	business	NOUN
elements-8887	236	16	environment	environment	NOUN
elements-8887	236	17	for	for	ADP
elements-8887	236	18	salesmen	salesman	NOUN
elements-8887	236	19	who	who	PRON
elements-8887	236	20	aggressively	aggressively	ADV
elements-8887	236	21	market	market	VERB
elements-8887	236	22	abusive	abusive	ADJ
elements-8887	236	23	tax	tax	NOUN
elements-8887	236	24	shelters	shelter	NOUN
elements-8887	236	25	.	.	PUNCT
elements-8887	237	1	one	one	NUM
elements-8887	237	2	question	question	NOUN
elements-8887	237	3	that	that	PRON
elements-8887	237	4	has	have	AUX
elements-8887	237	5	continually	continually	ADV
elements-8887	237	6	plagued	plague	VERB
elements-8887	237	7	the	the	DET
elements-8887	237	8	tax	tax	NOUN
elements-8887	237	9	profession	profession	NOUN
elements-8887	237	10	is	be	AUX
elements-8887	237	11	whether	whether	SCONJ
elements-8887	237	12	accountants	accountant	NOUN
elements-8887	237	13	or	or	CCONJ
elements-8887	237	14	lawyers	lawyer	NOUN
elements-8887	237	15	are	be	AUX
elements-8887	237	16	better	well	ADV
elements-8887	237	17	positioned	positioned	ADJ
elements-8887	237	18	to	to	PART
elements-8887	237	19	provide	provide	VERB
elements-8887	237	20	tax	tax	NOUN
elements-8887	237	21	shelter	shelter	NOUN
elements-8887	237	22	advice	advice	NOUN
elements-8887	237	23	.	.	PUNCT
elements-8887	238	1	much	much	ADJ
elements-8887	238	2	of	of	ADP
elements-8887	238	3	this	this	DET
elements-8887	238	4	debate	debate	NOUN
elements-8887	238	5	centers	center	NOUN
elements-8887	238	6	on	on	ADP
elements-8887	238	7	the	the	DET
elements-8887	238	8	regulatory	regulatory	ADJ
elements-8887	238	9	environment	environment	NOUN
elements-8887	238	10	within	within	ADP
elements-8887	238	11	each	each	DET
elements-8887	238	12	profession	profession	NOUN
elements-8887	238	13	.	.	PUNCT
elements-8887	239	1	accountants	accountant	NOUN
elements-8887	239	2	providing	provide	VERB
elements-8887	239	3	tax	tax	NOUN
elements-8887	239	4	shelter	shelter	NOUN
elements-8887	239	5	advice	advice	NOUN
elements-8887	239	6	have	have	AUX
elements-8887	239	7	been	be	AUX
elements-8887	239	8	severely	severely	ADV
elements-8887	239	9	limited	limit	VERB
elements-8887	239	10	by	by	ADP
elements-8887	239	11	the	the	DET
elements-8887	239	12	passing	passing	NOUN
elements-8887	239	13	of	of	ADP
elements-8887	239	14	the	the	DET
elements-8887	239	15	sarbanes	sarbane	NOUN
elements-8887	239	16	-	-	PUNCT
elements-8887	239	17	oxley	oxley	ADJ
elements-8887	239	18	act	act	NOUN
elements-8887	239	19	and	and	CCONJ
elements-8887	239	20	the	the	DET
elements-8887	239	21	simultaneous	simultaneous	ADJ
elements-8887	239	22	creation	creation	NOUN
elements-8887	239	23	of	of	ADP
elements-8887	239	24	the	the	DET
elements-8887	239	25	pcaob	pcaob	NOUN
elements-8887	239	26	.	.	PUNCT
elements-8887	240	1	according	accord	VERB
elements-8887	240	2	to	to	ADP
elements-8887	240	3	the	the	DET
elements-8887	240	4	tax	tax	NOUN
elements-8887	240	5	professionals	professional	NOUN
elements-8887	240	6	whom	whom	PRON
elements-8887	240	7	i	i	PRON
elements-8887	240	8	interviewed	interview	VERB
elements-8887	240	9	,	,	PUNCT
elements-8887	240	10	these	these	DET
elements-8887	240	11	events	event	NOUN
elements-8887	240	12	,	,	PUNCT
elements-8887	240	13	coupled	couple	VERB
elements-8887	240	14	with	with	ADP
elements-8887	240	15	the	the	DET
elements-8887	240	16	continually	continually	ADV
elements-8887	240	17	intensifying	intensify	VERB
elements-8887	240	18	scrutiny	scrutiny	NOUN
elements-8887	240	19	of	of	ADP
elements-8887	240	20	the	the	DET
elements-8887	240	21	irs	irs	PROPN
elements-8887	240	22	as	as	ADV
elements-8887	240	23	well	well	ADV
elements-8887	240	24	as	as	ADP
elements-8887	240	25	the	the	DET
elements-8887	240	26	sec	sec	PROPN
elements-8887	240	27	and	and	CCONJ
elements-8887	240	28	the	the	DET
elements-8887	240	29	kpmg	kpmg	PROPN
elements-8887	240	30	proceedings	proceeding	NOUN
elements-8887	240	31	,	,	PUNCT
elements-8887	240	32	have	have	AUX
elements-8887	240	33	caused	cause	VERB
elements-8887	240	34	a	a	DET
elements-8887	240	35	significant	significant	ADJ
elements-8887	240	36	decrease	decrease	NOUN
elements-8887	240	37	i	i	PRON
elements-8887	240	38	n	n	CCONJ
elements-8887	240	39	the	the	DET
elements-8887	240	40	number	number	NOUN
elements-8887	240	41	of	of	ADP
elements-8887	240	42	accountants	accountant	NOUN
elements-8887	240	43	marketing	market	VERB
elements-8887	240	44	and	and	CCONJ
elements-8887	240	45	implementing	implement	VERB
elements-8887	240	46	abusive	abusive	ADJ
elements-8887	240	47	tax	tax	NOUN
elements-8887	240	48	shelters	shelter	NOUN
elements-8887	240	49	.	.	PUNCT
elements-8887	241	1	x	x	PUNCT
elements-8887	242	1	x	x	PUNCT
elements-8887	242	2	x	x	X
elements-8887	243	1	i	i	PRON
elements-8887	243	2	i	i	PRON
elements-8887	243	3	i	i	PRON
elements-8887	243	4	indeed	indeed	ADV
elements-8887	243	5	,	,	PUNCT
elements-8887	243	6	several	several	ADJ
elements-8887	243	7	public	public	ADJ
elements-8887	243	8	accounting	accounting	NOUN
elements-8887	243	9	firms	firm	NOUN
elements-8887	243	10	are	be	AUX
elements-8887	243	11	currently	currently	ADV
elements-8887	243	12	working	work	VERB
elements-8887	243	13	to	to	PART
elements-8887	243	14	adopt	adopt	VERB
elements-8887	243	15	internal	internal	ADJ
elements-8887	243	16	professional	professional	ADJ
elements-8887	243	17	standards	standard	NOUN
elements-8887	243	18	which	which	PRON
elements-8887	243	19	wi	wi	PROPN
elements-8887	243	20	l	l	PROPN
elements-8887	243	21	l	l	PROPN
elements-8887	243	22	allow	allow	VERB
elements-8887	243	23	their	their	PRON
elements-8887	243	24	tax	tax	NOUN
elements-8887	243	25	professionals	professional	NOUN
elements-8887	243	26	to	to	PART
elements-8887	243	27	more	more	ADV
elements-8887	243	28	effectively	effectively	ADV
elements-8887	243	29	comply	comply	VERB
elements-8887	243	30	with	with	ADP
elements-8887	243	31	external	external	ADJ
elements-8887	243	32	regulators	regulator	NOUN
elements-8887	243	33	.	.	PUNCT
elements-8887	244	1	thus	thus	ADV
elements-8887	244	2	,	,	PUNCT
elements-8887	244	3	accountants	accountant	NOUN
elements-8887	244	4	working	work	VERB
elements-8887	244	5	with	with	ADP
elements-8887	244	6	tax	tax	NOUN
elements-8887	244	7	shelters	shelter	NOUN
elements-8887	244	8	have	have	AUX
elements-8887	244	9	both	both	CCONJ
elements-8887	244	10	internal	internal	ADJ
elements-8887	244	11	and	and	CCONJ
elements-8887	244	12	external	external	ADJ
elements-8887	244	13	pressures	pressure	NOUN
elements-8887	244	14	to	to	PART
elements-8887	244	15	conform	conform	VERB
elements-8887	244	16	to	to	ADP
elements-8887	244	17	less	less	ADV
elements-8887	244	18	aggressive	aggressive	ADJ
elements-8887	244	19	tax	tax	NOUN
elements-8887	244	20	shelter	shelter	NOUN
elements-8887	244	21	policies	policy	NOUN
elements-8887	244	22	.	.	PUNCT
elements-8887	245	1	i	i	PRON
elements-8887	245	2	n	n	VERB
elements-8887	245	3	comparison	comparison	VERB
elements-8887	245	4	to	to	ADP
elements-8887	245	5	accounting	accounting	NOUN
elements-8887	245	6	businesses	business	NOUN
elements-8887	245	7	,	,	PUNCT
elements-8887	245	8	law	law	NOUN
elements-8887	245	9	firms	firm	NOUN
elements-8887	245	10	are	be	AUX
elements-8887	245	11	much	much	ADV
elements-8887	245	12	less	less	ADV
elements-8887	245	13	regulated	regulated	ADJ
elements-8887	245	14	.	.	PUNCT
elements-8887	246	1	the	the	DET
elements-8887	246	2	primary	primary	ADJ
elements-8887	246	3	source	source	NOUN
elements-8887	246	4	of	of	ADP
elements-8887	246	5	regulatory	regulatory	ADJ
elements-8887	246	6	pressure	pressure	NOUN
elements-8887	246	7	for	for	ADP
elements-8887	246	8	lawyers	lawyer	NOUN
elements-8887	246	9	is	be	AUX
elements-8887	246	10	the	the	DET
elements-8887	246	11	irs	irs	PROPN
elements-8887	246	12	's	's	PART
elements-8887	246	13	enforcement	enforcement	NOUN
elements-8887	246	14	capabilities	capability	NOUN
elements-8887	246	15	.	.	PUNCT
elements-8887	247	1	law	law	NOUN
elements-8887	247	2	firms	firm	NOUN
elements-8887	247	3	monitor	monitor	VERB
elements-8887	247	4	their	their	PRON
elements-8887	247	5	attorneys	attorney	NOUN
elements-8887	247	6	'	'	PART
elements-8887	247	7	tax	tax	NOUN
elements-8887	247	8	shelter	shelter	NOUN
elements-8887	247	9	work	work	NOUN
elements-8887	247	10	,	,	PUNCT
elements-8887	247	11	but	but	CCONJ
elements-8887	247	12	to	to	ADP
elements-8887	247	13	a	a	DET
elements-8887	247	14	much	much	ADV
elements-8887	247	15	lesser	less	ADJ
elements-8887	247	16	extent	extent	NOUN
elements-8887	247	17	than	than	ADP
elements-8887	247	18	their	their	PRON
elements-8887	247	19	counterparts	counterpart	NOUN
elements-8887	247	20	in	in	ADP
elements-8887	247	21	accounting	accounting	NOUN
elements-8887	247	22	firms	firm	NOUN
elements-8887	247	23	.	.	PUNCT
elements-8887	248	1	both	both	PRON
elements-8887	248	2	of	of	ADP
elements-8887	248	3	my	my	PRON
elements-8887	248	4	attorney	attorney	NOUN
elements-8887	248	5	-	-	PUNCT
elements-8887	248	6	interviewees	interviewee	NOUN
elements-8887	248	7	,	,	PUNCT
elements-8887	248	8	who	who	PRON
elements-8887	248	9	had	have	AUX
elements-8887	248	10	worked	work	VERB
elements-8887	248	11	i	i	PRON
elements-8887	248	12	n	n	CCONJ
elements-8887	248	13	public	public	ADJ
elements-8887	248	14	accounting	accounting	NOUN
elements-8887	248	15	firms	firm	NOUN
elements-8887	248	16	before	before	ADP
elements-8887	248	17	transitioning	transition	VERB
elements-8887	248	18	into	into	ADP
elements-8887	248	19	the	the	DET
elements-8887	248	20	legal	legal	ADJ
elements-8887	248	21	arena	arena	NOUN
elements-8887	248	22	,	,	PUNCT
elements-8887	248	23	confirmed	confirm	VERB
elements-8887	248	24	this	this	DET
elements-8887	248	25	conclusion	conclusion	NOUN
elements-8887	248	26	.	.	PUNCT
elements-8887	249	1	5	5	NUM
elements-8887	249	2	0	0	NUM
elements-8887	249	3	0^	0^	PROPN
elements-8887	249	4	thus	thus	ADV
elements-8887	249	5	,	,	PUNCT
elements-8887	249	6	with	with	ADP
elements-8887	249	7	respect	respect	NOUN
elements-8887	249	8	to	to	ADP
elements-8887	249	9	the	the	DET
elements-8887	249	10	professional	professional	ADJ
elements-8887	249	11	regulation	regulation	NOUN
elements-8887	249	12	surrounding	surround	VERB
elements-8887	249	13	tax	tax	NOUN
elements-8887	249	14	shelter	shelter	NOUN
elements-8887	249	15	work	work	NOUN
elements-8887	249	16	,	,	PUNCT
elements-8887	249	17	lawyers	lawyer	NOUN
elements-8887	249	18	have	have	VERB
elements-8887	249	19	much	much	ADV
elements-8887	249	20	more	more	ADJ
elements-8887	249	21	incentive	incentive	NOUN
elements-8887	249	22	and	and	CCONJ
elements-8887	249	23	less	less	ADJ
elements-8887	249	24	discouragement	discouragement	NOUN
elements-8887	249	25	to	to	PART
elements-8887	249	26	push	push	VERB
elements-8887	249	27	the	the	DET
elements-8887	249	28	envelope	envelope	NOUN
elements-8887	249	29	.	.	PUNCT
elements-8887	250	1	this	this	PRON
elements-8887	250	2	creates	create	VERB
elements-8887	250	3	a	a	DET
elements-8887	250	4	situation	situation	NOUN
elements-8887	250	5	where	where	SCONJ
elements-8887	250	6	accountants	accountant	NOUN
elements-8887	250	7	are	be	AUX
elements-8887	250	8	more	more	ADV
elements-8887	250	9	likely	likely	ADJ
elements-8887	250	10	to	to	PART
elements-8887	250	11	be	be	AUX
elements-8887	250	12	the	the	DET
elements-8887	250	13	developers	developer	NOUN
elements-8887	250	14	of	of	ADP
elements-8887	250	15	abusive	abusive	ADJ
elements-8887	250	16	tax	tax	NOUN
elements-8887	250	17	shelters	shelter	NOUN
elements-8887	250	18	and	and	CCONJ
elements-8887	250	19	lawyers	lawyer	NOUN
elements-8887	250	20	the	the	DET
elements-8887	250	21	promoters	promoter	NOUN
elements-8887	250	22	of	of	ADP
elements-8887	250	23	and	and	CCONJ
elements-8887	250	24	consultants	consultant	NOUN
elements-8887	250	25	for	for	ADP
elements-8887	250	26	these	these	DET
elements-8887	250	27	shelters	shelter	NOUN
elements-8887	250	28	.	.	PUNCT
elements-8887	251	1	indeed	indeed	ADV
elements-8887	251	2	,	,	PUNCT
elements-8887	251	3	one	one	NUM
elements-8887	251	4	of	of	ADP
elements-8887	251	5	my	my	PRON
elements-8887	251	6	attorney	attorney	NOUN
elements-8887	251	7	interviewees	interviewee	NOUN
elements-8887	251	8	termed	term	VERB
elements-8887	251	9	his	his	PRON
elements-8887	251	10	job	job	NOUN
elements-8887	251	11	as	as	ADP
elements-8887	251	12	primarily	primarily	ADV
elements-8887	251	13	consulting	consult	VERB
elements-8887	251	14	work	work	NOUN
elements-8887	251	15	rather	rather	ADV
elements-8887	251	16	than	than	ADP
elements-8887	251	17	legal	legal	ADJ
elements-8887	251	18	w	w	NOUN
elements-8887	251	19	o	o	NOUN
elements-8887	251	20	r	r	NOUN
elements-8887	251	21	k	k	PROPN
elements-8887	251	22	.	.	PUNCT
elements-8887	252	1	x	x	PUNCT
elements-8887	252	2	x	x	PUNCT
elements-8887	252	3	x	x	NOUN
elements-8887	252	4	v	v	ADP
elements-8887	252	5	scrutiny	scrutiny	NOUN
elements-8887	252	6	from	from	ADP
elements-8887	252	7	the	the	DET
elements-8887	252	8	irs	irs	PROPN
elements-8887	252	9	and	and	CCONJ
elements-8887	252	10	the	the	DET
elements-8887	252	11	sec	sec	PROPN
elements-8887	252	12	has	have	AUX
elements-8887	252	13	decreased	decrease	VERB
elements-8887	252	14	the	the	DET
elements-8887	252	15	number	number	NOUN
elements-8887	252	16	of	of	ADP
elements-8887	252	17	accountants	accountant	NOUN
elements-8887	252	18	implement	implement	VERB
elements-8887	252	19	ing	ing	ADJ
elements-8887	252	20	abusive	abusive	ADJ
elements-8887	252	21	tax	tax	NOUN
elements-8887	252	22	shelters	shelter	NOUN
elements-8887	252	23	.	.	PUNCT
elements-8887	253	1	a	a	DET
elements-8887	253	2	b	b	X
elements-8887	253	3	u	u	NOUN
elements-8887	253	4	s	s	NOUN
elements-8887	253	5	i	i	INTJ
elements-8887	253	6	v	v	X
elements-8887	253	7	e	e	X
elements-8887	253	8	t	t	PROPN
elements-8887	253	9	a	a	DET
elements-8887	253	10	x	x	SYM
elements-8887	253	11	s	s	NOUN
elements-8887	253	12	h	h	NOUN
elements-8887	253	13	e	e	NOUN
elements-8887	253	14	l	l	NOUN
elements-8887	253	15	t	t	NOUN
elements-8887	254	1	e	e	X
elements-8887	254	2	r	r	NOUN
elements-8887	254	3	s	s	AUX
elements-8887	254	4	i	i	PRON
elements-8887	254	5	n	n	VERB
elements-8887	254	6	researching	research	VERB
elements-8887	254	7	and	and	CCONJ
elements-8887	254	8	analyzing	analyze	VERB
elements-8887	254	9	the	the	DET
elements-8887	254	10	role	role	NOUN
elements-8887	254	11	of	of	ADP
elements-8887	254	12	the	the	DET
elements-8887	254	13	professional	professional	NOUN
elements-8887	254	14	in	in	ADP
elements-8887	254	15	the	the	DET
elements-8887	254	16	tax	tax	NOUN
elements-8887	254	17	shelter	shelter	NOUN
elements-8887	254	18	industry	industry	NOUN
elements-8887	254	19	,	,	PUNCT
elements-8887	254	20	two	two	NUM
elements-8887	254	21	common	common	ADJ
elements-8887	254	22	threads	thread	NOUN
elements-8887	254	23	became	become	VERB
elements-8887	254	24	apparent	apparent	ADJ
elements-8887	254	25	.	.	PUNCT
elements-8887	255	1	first	first	ADV
elements-8887	255	2	,	,	PUNCT
elements-8887	255	3	there	there	PRON
elements-8887	255	4	is	be	VERB
elements-8887	255	5	an	an	DET
elements-8887	255	6	obvious	obvious	ADJ
elements-8887	255	7	conflict	conflict	NOUN
elements-8887	255	8	of	of	ADP
elements-8887	255	9	interest	interest	NOUN
elements-8887	255	10	present	present	ADJ
elements-8887	255	11	when	when	SCONJ
elements-8887	255	12	auditors	auditor	NOUN
elements-8887	255	13	and	and	CCONJ
elements-8887	255	14	accountants	accountant	NOUN
elements-8887	255	15	develop	develop	VERB
elements-8887	255	16	and	and	CCONJ
elements-8887	255	17	market	market	NOUN
elements-8887	255	18	tax	tax	NOUN
elements-8887	255	19	shelter	shelter	NOUN
elements-8887	255	20	strategies	strategy	NOUN
elements-8887	255	21	.	.	PUNCT
elements-8887	256	1	the	the	DET
elements-8887	256	2	important	important	ADJ
elements-8887	256	3	principle	principle	NOUN
elements-8887	256	4	of	of	ADP
elements-8887	256	5	independence	independence	NOUN
elements-8887	256	6	,	,	PUNCT
elements-8887	256	7	which	which	PRON
elements-8887	256	8	is	be	AUX
elements-8887	256	9	mandated	mandate	VERB
elements-8887	256	10	in	in	ADP
elements-8887	256	11	a	a	DET
elements-8887	256	12	cpa	cpa	NOUN
elements-8887	256	13	's	's	PART
elements-8887	256	14	practice	practice	NOUN
elements-8887	256	15	,	,	PUNCT
elements-8887	256	16	is	be	AUX
elements-8887	256	17	compromised	compromise	VERB
elements-8887	256	18	through	through	ADP
elements-8887	256	19	the	the	DET
elements-8887	256	20	provision	provision	NOUN
elements-8887	256	21	of	of	ADP
elements-8887	256	22	tax	tax	NOUN
elements-8887	256	23	advice	advice	NOUN
elements-8887	256	24	in	in	ADP
elements-8887	256	25	an	an	DET
elements-8887	256	26	auditing	auditing	NOUN
elements-8887	256	27	engagement	engagement	NOUN
elements-8887	256	28	.	.	PUNCT
elements-8887	257	1	this	this	PRON
elements-8887	257	2	is	be	AUX
elements-8887	257	3	why	why	SCONJ
elements-8887	257	4	the	the	DET
elements-8887	257	5	pcaob	pcaob	NOUN
elements-8887	257	6	adopted	adopt	VERB
elements-8887	257	7	new	new	ADJ
elements-8887	257	8	auditor	auditor	NOUN
elements-8887	257	9	independence	independence	NOUN
elements-8887	257	10	rules	rule	NOUN
elements-8887	257	11	that	that	PRON
elements-8887	257	12	constrain	constrain	VERB
elements-8887	257	13	firms	firm	NOUN
elements-8887	257	14	'	'	PART
elements-8887	257	15	participation	participation	NOUN
elements-8887	257	16	in	in	ADP
elements-8887	257	17	selling	sell	VERB
elements-8887	257	18	tax	tax	NOUN
elements-8887	257	19	shelters	shelter	NOUN
elements-8887	257	20	to	to	ADP
elements-8887	257	21	clients	client	NOUN
elements-8887	257	22	.	.	PUNCT
elements-8887	258	1	x	x	PUNCT
elements-8887	259	1	x	x	X
elements-8887	259	2	x	x	SYM
elements-8887	259	3	v	v	ADP
elements-8887	259	4	1	1	NUM
elements-8887	260	1	i	i	PRON
elements-8887	260	2	f	f	PROPN
elements-8887	261	1	the	the	DET
elements-8887	261	2	client	client	NOUN
elements-8887	261	3	being	be	AUX
elements-8887	261	4	provided	provide	VERB
elements-8887	261	5	tax	tax	NOUN
elements-8887	261	6	shelter	shelter	NOUN
elements-8887	261	7	advice	advice	NOUN
elements-8887	261	8	is	be	AUX
elements-8887	261	9	a	a	DET
elements-8887	261	10	non	non	ADJ
elements-8887	261	11	-	-	ADJ
elements-8887	261	12	audit	audit	ADJ
elements-8887	261	13	client	client	NOUN
elements-8887	261	14	,	,	PUNCT
elements-8887	261	15	then	then	ADV
elements-8887	261	16	this	this	DET
elements-8887	261	17	standard	standard	NOUN
elements-8887	261	18	of	of	ADP
elements-8887	261	19	independence	independence	NOUN
elements-8887	261	20	may	may	AUX
elements-8887	261	21	not	not	PART
elements-8887	261	22	be	be	AUX
elements-8887	261	23	compromised	compromise	VERB
elements-8887	261	24	.	.	PUNCT
elements-8887	262	1	however	however	ADV
elements-8887	262	2	,	,	PUNCT
elements-8887	262	3	attorneys	attorney	NOUN
elements-8887	262	4	are	be	AUX
elements-8887	262	5	legally	legally	ADV
elements-8887	262	6	not	not	PART
elements-8887	262	7	allowed	allow	VERB
elements-8887	262	8	to	to	PART
elements-8887	262	9	practice	practice	VERB
elements-8887	262	10	law	law	NOUN
elements-8887	263	1	i	i	PRON
elements-8887	263	2	f	f	VERB
elements-8887	264	1	they	they	PRON
elements-8887	264	2	are	be	AUX
elements-8887	264	3	an	an	DET
elements-8887	264	4	employee	employee	NOUN
elements-8887	264	5	of	of	ADP
elements-8887	264	6	an	an	DET
elements-8887	264	7	accounting	accounting	NOUN
elements-8887	264	8	f	f	PROPN
elements-8887	264	9	irm	irm	PROPN
elements-8887	264	10	.	.	PUNCT
elements-8887	265	1	this	this	PRON
elements-8887	265	2	is	be	AUX
elements-8887	265	3	an	an	DET
elements-8887	265	4	important	important	ADJ
elements-8887	265	5	distinction	distinction	NOUN
elements-8887	265	6	as	as	SCONJ
elements-8887	265	7	it	it	PRON
elements-8887	265	8	elucidates	elucidate	VERB
elements-8887	265	9	the	the	DET
elements-8887	265	10	assumption	assumption	NOUN
elements-8887	265	11	that	that	SCONJ
elements-8887	265	12	tax	tax	NOUN
elements-8887	265	13	advisory	advisory	NOUN
elements-8887	265	14	services	service	NOUN
elements-8887	265	15	from	from	ADP
elements-8887	265	16	a	a	DET
elements-8887	265	17	public	public	ADJ
elements-8887	265	18	accounting	accounting	NOUN
elements-8887	265	19	f	f	PROPN
elements-8887	265	20	irm	irm	PROPN
elements-8887	265	21	should	should	AUX
elements-8887	265	22	only	only	ADV
elements-8887	265	23	be	be	AUX
elements-8887	265	24	provided	provide	VERB
elements-8887	265	25	by	by	ADP
elements-8887	265	26	accountants	accountant	NOUN
elements-8887	265	27	working	work	VERB
elements-8887	265	28	for	for	ADP
elements-8887	265	29	a	a	DET
elements-8887	265	30	non	non	ADJ
elements-8887	265	31	-	-	ADJ
elements-8887	265	32	audit	audit	ADJ
elements-8887	265	33	client	client	NOUN
elements-8887	265	34	.	.	PUNCT
elements-8887	266	1	i	i	PRON
elements-8887	266	2	believe	believe	VERB
elements-8887	266	3	that	that	SCONJ
elements-8887	266	4	this	this	DET
elements-8887	266	5	assumption	assumption	NOUN
elements-8887	266	6	,	,	PUNCT
elements-8887	266	7	however	however	ADV
elements-8887	266	8	,	,	PUNCT
elements-8887	266	9	is	be	AUX
elements-8887	266	10	also	also	ADV
elements-8887	266	11	incorrect	incorrect	ADJ
elements-8887	266	12	.	.	PUNCT
elements-8887	267	1	as	as	SCONJ
elements-8887	267	2	one	one	NUM
elements-8887	267	3	interviewee	interviewee	NOUN
elements-8887	267	4	noted	note	VERB
elements-8887	267	5	,	,	PUNCT
elements-8887	267	6	"	"	PUNCT
elements-8887	267	7	the	the	DET
elements-8887	267	8	gray	gray	ADJ
elements-8887	267	9	areas	area	NOUN
elements-8887	267	10	of	of	ADP
elements-8887	267	11	unintended	unintended	ADJ
elements-8887	267	12	tax	tax	NOUN
elements-8887	267	13	shelters	shelter	NOUN
elements-8887	267	14	are	be	AUX
elements-8887	267	15	subject	subject	ADJ
elements-8887	267	16	to	to	ADP
elements-8887	267	17	legal	legal	ADJ
elements-8887	267	18	interpretation	interpretation	NOUN
elements-8887	267	19	and	and	CCONJ
elements-8887	267	20	not	not	PART
elements-8887	267	21	accounting	account	VERB
elements-8887	267	22	interpretation	interpretation	NOUN
elements-8887	267	23	.	.	PUNCT
elements-8887	268	1	i	i	PRON
elements-8887	268	2	do	do	AUX
elements-8887	268	3	n't	not	PART
elements-8887	268	4	see	see	VERB
elements-8887	268	5	how	how	SCONJ
elements-8887	268	6	you	you	PRON
elements-8887	268	7	can	can	AUX
elements-8887	268	8	issue	issue	VERB
elements-8887	268	9	a	a	DET
elements-8887	268	10	tax	tax	NOUN
elements-8887	268	11	opinion	opinion	NOUN
elements-8887	268	12	without	without	ADP
elements-8887	268	13	practicing	practice	VERB
elements-8887	268	14	law	law	NOUN
elements-8887	268	15	.	.	PUNCT
elements-8887	268	16	"	"	PUNCT
elements-8887	269	1	x	x	X
elements-8887	270	1	x	x	PUNCT
elements-8887	270	2	x	x	SYM
elements-8887	270	3	v	v	INTJ
elements-8887	270	4	i	i	PRON
elements-8887	270	5	i	i	PRON
elements-8887	270	6	since	since	SCONJ
elements-8887	270	7	"	"	PUNCT
elements-8887	270	8	opinion	opinion	NOUN
elements-8887	270	9	letters	letter	NOUN
elements-8887	270	10	are	be	AUX
elements-8887	270	11	the	the	DET
elements-8887	270	12	stock	stock	NOUN
elements-8887	270	13	in	in	ADP
elements-8887	270	14	trade	trade	NOUN
elements-8887	270	15	of	of	ADP
elements-8887	270	16	tax	tax	NOUN
elements-8887	270	17	lawyers	lawyer	NOUN
elements-8887	270	18	,	,	PUNCT
elements-8887	270	19	"	"	PUNCT
elements-8887	270	20	x	x	PUNCT
elements-8887	270	21	x	x	SYM
elements-8887	270	22	x	x	SYM
elements-8887	270	23	v	v	NUM
elements-8887	270	24	1	1	NUM
elements-8887	270	25	u	u	NOUN
elements-8887	270	26	tax	tax	NOUN
elements-8887	270	27	shelter	shelter	NOUN
elements-8887	270	28	work	work	NOUN
elements-8887	270	29	seems	seem	VERB
elements-8887	270	30	to	to	PART
elements-8887	270	31	be	be	AUX
elements-8887	270	32	a	a	DET
elements-8887	270	33	function	function	NOUN
elements-8887	270	34	of	of	ADP
elements-8887	270	35	legal	legal	ADJ
elements-8887	270	36	advisory	advisory	NOUN
elements-8887	270	37	rather	rather	ADV
elements-8887	270	38	than	than	ADP
elements-8887	270	39	of	of	ADP
elements-8887	270	40	accountants	accountant	NOUN
elements-8887	270	41	'	'	PART
elements-8887	270	42	recommendations	recommendation	NOUN
elements-8887	270	43	.	.	PUNCT
elements-8887	271	1	the	the	DET
elements-8887	271	2	second	second	ADJ
elements-8887	271	3	ostensible	ostensible	ADJ
elements-8887	271	4	common	common	ADJ
elements-8887	271	5	thread	thread	NOUN
elements-8887	271	6	involves	involve	VERB
elements-8887	271	7	the	the	DET
elements-8887	271	8	concept	concept	NOUN
elements-8887	271	9	of	of	ADP
elements-8887	271	10	legal	legal	ADJ
elements-8887	271	11	privilege	privilege	NOUN
elements-8887	271	12	.	.	PUNCT
elements-8887	272	1	i	i	PRON
elements-8887	272	2	n	n	CCONJ
elements-8887	272	3	the	the	DET
elements-8887	272	4	legal	legal	ADJ
elements-8887	272	5	industry	industry	NOUN
elements-8887	272	6	,	,	PUNCT
elements-8887	272	7	attorney	attorney	NOUN
elements-8887	272	8	-	-	PUNCT
elements-8887	272	9	client	client	NOUN
elements-8887	272	10	privilege	privilege	NOUN
elements-8887	272	11	is	be	AUX
elements-8887	272	12	one	one	NUM
elements-8887	272	13	of	of	ADP
elements-8887	272	14	the	the	DET
elements-8887	272	15	most	most	ADV
elements-8887	272	16	sacred	sacred	ADJ
elements-8887	272	17	professional	professional	ADJ
elements-8887	272	18	principles	principle	NOUN
elements-8887	272	19	.	.	PUNCT
elements-8887	273	1	i	i	PRON
elements-8887	273	2	f	f	PROPN
elements-8887	273	3	compromised	compromise	VERB
elements-8887	273	4	,	,	PUNCT
elements-8887	273	5	this	this	DET
elements-8887	273	6	breach	breach	NOUN
elements-8887	273	7	of	of	ADP
elements-8887	273	8	privilege	privilege	NOUN
elements-8887	273	9	can	can	AUX
elements-8887	273	10	result	result	VERB
elements-8887	273	11	in	in	ADP
elements-8887	273	12	attorneys	attorney	NOUN
elements-8887	273	13	losing	lose	VERB
elements-8887	273	14	their	their	PRON
elements-8887	273	15	licenses	license	NOUN
elements-8887	273	16	to	to	PART
elements-8887	273	17	practice	practice	NOUN
elements-8887	273	18	law	law	NOUN
elements-8887	273	19	.	.	PUNCT
elements-8887	274	1	because	because	SCONJ
elements-8887	274	2	accountants	accountant	NOUN
elements-8887	274	3	do	do	AUX
elements-8887	274	4	not	not	PART
elements-8887	274	5	maintain	maintain	VERB
elements-8887	274	6	this	this	DET
elements-8887	274	7	same	same	ADJ
elements-8887	274	8	level	level	NOUN
elements-8887	274	9	of	of	ADP
elements-8887	274	10	privilege	privilege	NOUN
elements-8887	274	11	,	,	PUNCT
elements-8887	274	12	they	they	PRON
elements-8887	274	13	are	be	AUX
elements-8887	274	14	more	more	ADJ
elements-8887	274	15	at	at	ADP
elements-8887	274	16	risk	risk	NOUN
elements-8887	274	17	to	to	PART
elements-8887	274	18	compromise	compromise	VERB
elements-8887	274	19	their	their	PRON
elements-8887	274	20	duties	duty	NOUN
elements-8887	274	21	as	as	ADP
elements-8887	274	22	professionals	professional	NOUN
elements-8887	274	23	with	with	ADP
elements-8887	274	24	respect	respect	NOUN
elements-8887	274	25	to	to	ADP
elements-8887	274	26	the	the	DET
elements-8887	274	27	confidentiality	confidentiality	NOUN
elements-8887	274	28	and	and	CCONJ
elements-8887	274	29	privacy	privacy	NOUN
elements-8887	274	30	of	of	ADP
elements-8887	274	31	tax	tax	NOUN
elements-8887	274	32	shelter	shelter	NOUN
elements-8887	274	33	information	information	NOUN
elements-8887	274	34	.	.	PUNCT
elements-8887	275	1	therefore	therefore	ADV
elements-8887	275	2	,	,	PUNCT
elements-8887	275	3	lawyers	lawyer	NOUN
elements-8887	275	4	have	have	VERB
elements-8887	275	5	more	more	ADV
elements-8887	275	6	extensive	extensive	ADJ
elements-8887	275	7	access	access	NOUN
elements-8887	275	8	to	to	ADP
elements-8887	275	9	documents	document	NOUN
elements-8887	275	10	used	use	VERB
elements-8887	275	11	in	in	ADP
elements-8887	275	12	the	the	DET
elements-8887	275	13	analysis	analysis	NOUN
elements-8887	275	14	of	of	ADP
elements-8887	275	15	tax	tax	NOUN
elements-8887	275	16	laws	law	NOUN
elements-8887	275	17	.	.	PUNCT
elements-8887	276	1	in	in	ADP
elements-8887	276	2	this	this	DET
elements-8887	276	3	way	way	NOUN
elements-8887	276	4	,	,	PUNCT
elements-8887	276	5	lawyers	lawyer	NOUN
elements-8887	276	6	are	be	AUX
elements-8887	276	7	better	well	ADV
elements-8887	276	8	positioned	positioned	ADJ
elements-8887	276	9	to	to	PART
elements-8887	276	10	provide	provide	VERB
elements-8887	276	11	tax	tax	NOUN
elements-8887	276	12	shelter	shelter	NOUN
elements-8887	276	13	advisory	advisory	ADJ
elements-8887	276	14	services	service	NOUN
elements-8887	276	15	that	that	PRON
elements-8887	276	16	comply	comply	VERB
elements-8887	276	17	with	with	ADP
elements-8887	276	18	irs	irs	PROPN
elements-8887	276	19	and	and	CCONJ
elements-8887	276	20	other	other	ADJ
elements-8887	276	21	external	external	ADJ
elements-8887	276	22	regulations	regulation	NOUN
elements-8887	276	23	.	.	PUNCT
elements-8887	277	1	the	the	DET
elements-8887	277	2	final	final	ADJ
elements-8887	277	3	and	and	CCONJ
elements-8887	277	4	possibly	possibly	ADV
elements-8887	277	5	most	most	ADV
elements-8887	277	6	important	important	ADJ
elements-8887	277	7	issue	issue	NOUN
elements-8887	277	8	for	for	ADP
elements-8887	277	9	professionals	professional	NOUN
elements-8887	277	10	is	be	AUX
elements-8887	277	11	the	the	DET
elements-8887	277	12	pricing	pricing	NOUN
elements-8887	277	13	of	of	ADP
elements-8887	277	14	tax	tax	NOUN
elements-8887	277	15	services	service	NOUN
elements-8887	277	16	.	.	PUNCT
elements-8887	278	1	before	before	ADP
elements-8887	278	2	the	the	DET
elements-8887	278	3	explosion	explosion	NOUN
elements-8887	278	4	of	of	ADP
elements-8887	278	5	litigation	litigation	NOUN
elements-8887	278	6	and	and	CCONJ
elements-8887	278	7	governmental	governmental	ADJ
elements-8887	278	8	regulation	regulation	NOUN
elements-8887	278	9	related	relate	VERB
elements-8887	278	10	to	to	ADP
elements-8887	278	11	abusive	abusive	ADJ
elements-8887	278	12	tax	tax	NOUN
elements-8887	278	13	shelters	shelter	NOUN
elements-8887	278	14	in	in	ADP
elements-8887	278	15	the	the	DET
elements-8887	278	16	early	early	ADJ
elements-8887	278	17	2000s	2000s	NUM
elements-8887	278	18	,	,	PUNCT
elements-8887	278	19	many	many	ADJ
elements-8887	278	20	professionals	professional	NOUN
elements-8887	278	21	assessed	assess	VERB
elements-8887	278	22	fees	fee	NOUN
elements-8887	278	23	on	on	ADP
elements-8887	278	24	a	a	DET
elements-8887	278	25	contingency	contingency	NOUN
elements-8887	278	26	basis	basis	NOUN
elements-8887	278	27	.	.	PUNCT
elements-8887	279	1	for	for	ADP
elements-8887	279	2	instance	instance	NOUN
elements-8887	279	3	,	,	PUNCT
elements-8887	279	4	a	a	DET
elements-8887	279	5	group	group	NOUN
elements-8887	279	6	of	of	ADP
elements-8887	279	7	kpmg	kpmg	PROPN
elements-8887	279	8	tax	tax	NOUN
elements-8887	279	9	professionals	professional	NOUN
elements-8887	279	10	collected	collect	VERB
elements-8887	279	11	10	10	NUM
elements-8887	279	12	percent	percent	NOUN
elements-8887	279	13	of	of	ADP
elements-8887	279	14	the	the	DET
elements-8887	279	15	tax	tax	NOUN
elements-8887	279	16	loss	loss	NOUN
elements-8887	279	17	claimed	claim	VERB
elements-8887	279	18	for	for	ADP
elements-8887	279	19	each	each	DET
elements-8887	279	20	tax	tax	NOUN
elements-8887	279	21	shelter	shelter	NOUN
elements-8887	279	22	transaction	transaction	NOUN
elements-8887	279	23	.	.	PUNCT
elements-8887	280	1	x	x	PUNCT
elements-8887	280	2	x	x	PUNCT
elements-8887	280	3	x	x	PUNCT
elements-8887	280	4	l	l	NOUN
elements-8887	280	5	x	x	NOUN
elements-8887	280	6	this	this	DET
elements-8887	280	7	type	type	NOUN
elements-8887	280	8	of	of	ADP
elements-8887	280	9	pricing	pricing	NOUN
elements-8887	280	10	is	be	AUX
elements-8887	280	11	blatantly	blatantly	ADV
elements-8887	280	12	unethical	unethical	ADJ
elements-8887	280	13	and	and	CCONJ
elements-8887	280	14	unprofessional	unprofessional	ADJ
elements-8887	280	15	and	and	CCONJ
elements-8887	280	16	is	be	AUX
elements-8887	280	17	no	no	ADV
elements-8887	280	18	longer	long	ADV
elements-8887	280	19	used	use	VERB
elements-8887	280	20	in	in	ADP
elements-8887	280	21	practice	practice	NOUN
elements-8887	280	22	.	.	PUNCT
elements-8887	281	1	aggressive	aggressive	ADJ
elements-8887	281	2	pricing	pricing	NOUN
elements-8887	281	3	policies	policy	NOUN
elements-8887	281	4	like	like	ADP
elements-8887	281	5	those	those	PRON
elements-8887	281	6	used	use	VERB
elements-8887	281	7	by	by	ADP
elements-8887	281	8	many	many	ADJ
elements-8887	281	9	kpmg	kpmg	PROPN
elements-8887	281	10	professionals	professional	NOUN
elements-8887	281	11	engendered	engender	VERB
elements-8887	281	12	many	many	ADJ
elements-8887	281	13	of	of	ADP
elements-8887	281	14	the	the	DET
elements-8887	281	15	psychological	psychological	ADJ
elements-8887	281	16	forces	force	NOUN
elements-8887	281	17	which	which	PRON
elements-8887	281	18	drove	drive	VERB
elements-8887	281	19	the	the	DET
elements-8887	281	20	growth	growth	NOUN
elements-8887	281	21	in	in	ADP
elements-8887	281	22	abusive	abusive	ADJ
elements-8887	281	23	tax	tax	NOUN
elements-8887	281	24	shelters	shelter	NOUN
elements-8887	281	25	.	.	PUNCT
elements-8887	282	1	essentially	essentially	ADV
elements-8887	282	2	professionals	professional	NOUN
elements-8887	282	3	are	be	AUX
elements-8887	282	4	more	more	ADV
elements-8887	282	5	likely	likely	ADJ
elements-8887	282	6	to	to	PART
elements-8887	282	7	market	market	VERB
elements-8887	282	8	their	their	PRON
elements-8887	282	9	own	own	ADJ
elements-8887	282	10	products	product	NOUN
elements-8887	282	11	,	,	PUNCT
elements-8887	282	12	even	even	ADV
elements-8887	282	13	i	i	PRON
elements-8887	282	14	f	f	NOUN
elements-8887	282	15	they	they	PRON
elements-8887	282	16	do	do	AUX
elements-8887	282	17	not	not	PART
elements-8887	282	18	think	think	VERB
elements-8887	282	19	that	that	SCONJ
elements-8887	282	20	they	they	PRON
elements-8887	282	21	wi	wi	PROPN
elements-8887	282	22	l	l	PROPN
elements-8887	282	23	l	l	NOUN
elements-8887	282	24	pass	pass	VERB
elements-8887	282	25	statutory	statutory	ADJ
elements-8887	282	26	muster	muster	NOUN
elements-8887	282	27	,	,	PUNCT
elements-8887	282	28	i	i	PRON
elements-8887	282	29	f	f	PROPN
elements-8887	282	30	fees	fee	NOUN
elements-8887	282	31	are	be	AUX
elements-8887	282	32	on	on	ADP
elements-8887	282	33	a	a	DET
elements-8887	282	34	contingent	contingent	ADJ
elements-8887	282	35	basis	basis	NOUN
elements-8887	282	36	.	.	PUNCT
elements-8887	283	1	i	i	PRON
elements-8887	283	2	n	n	CCONJ
elements-8887	283	3	the	the	DET
elements-8887	283	4	current	current	ADJ
elements-8887	283	5	environment	environment	NOUN
elements-8887	283	6	,	,	PUNCT
elements-8887	283	7	tax	tax	NOUN
elements-8887	283	8	professionals	professional	NOUN
elements-8887	283	9	bi	bi	NOUN
elements-8887	283	10	l	l	PROPN
elements-8887	283	11	l	l	NOUN
elements-8887	283	12	their	their	PRON
elements-8887	283	13	tax	tax	NOUN
elements-8887	283	14	shelter	shelter	NOUN
elements-8887	283	15	work	work	NOUN
elements-8887	283	16	on	on	ADP
elements-8887	283	17	an	an	DET
elements-8887	283	18	hourly	hourly	ADJ
elements-8887	283	19	basis	basis	NOUN
elements-8887	283	20	.	.	PUNCT
elements-8887	284	1	this	this	DET
elements-8887	284	2	pricing	pricing	NOUN
elements-8887	284	3	policy	policy	NOUN
elements-8887	284	4	provides	provide	VERB
elements-8887	284	5	a	a	DET
elements-8887	284	6	fairer	fair	ADJ
elements-8887	284	7	estimate	estimate	NOUN
elements-8887	284	8	of	of	ADP
elements-8887	284	9	the	the	DET
elements-8887	284	10	professional	professional	NOUN
elements-8887	284	11	's	's	PART
elements-8887	284	12	actual	actual	ADJ
elements-8887	284	13	work	work	NOUN
elements-8887	284	14	output	output	NOUN
elements-8887	284	15	and	and	CCONJ
elements-8887	284	16	negates	negate	VERB
elements-8887	284	17	the	the	DET
elements-8887	284	18	psychological	psychological	ADJ
elements-8887	284	19	bias	bias	NOUN
elements-8887	284	20	that	that	PRON
elements-8887	284	21	pervaded	pervade	VERB
elements-8887	284	22	tax	tax	NOUN
elements-8887	284	23	professionals	professional	NOUN
elements-8887	284	24	in	in	ADP
elements-8887	284	25	previous	previous	ADJ
elements-8887	284	26	years	year	NOUN
elements-8887	284	27	.	.	PUNCT
elements-8887	285	1	also	also	ADV
elements-8887	285	2	,	,	PUNCT
elements-8887	285	3	service	service	NOUN
elements-8887	285	4	prices	price	NOUN
elements-8887	285	5	are	be	AUX
elements-8887	285	6	more	more	ADV
elements-8887	285	7	closely	closely	ADV
elements-8887	285	8	correlated	correlate	VERB
elements-8887	285	9	to	to	ADP
elements-8887	285	10	the	the	DET
elements-8887	285	11	professional	professional	NOUN
elements-8887	285	12	's	's	PART
elements-8887	285	13	legal	legal	ADJ
elements-8887	285	14	opinion	opinion	NOUN
elements-8887	285	15	of	of	ADP
elements-8887	285	16	the	the	DET
elements-8887	285	17	transaction	transaction	NOUN
elements-8887	285	18	.	.	PUNCT
elements-8887	286	1	as	as	SCONJ
elements-8887	286	2	one	one	NUM
elements-8887	286	3	interviewee	interviewee	NOUN
elements-8887	286	4	stated	state	VERB
elements-8887	286	5	,	,	PUNCT
elements-8887	286	6	"	"	PUNCT
elements-8887	286	7	lawyers	lawyer	NOUN
elements-8887	286	8	are	be	AUX
elements-8887	286	9	needed	need	VERB
elements-8887	286	10	to	to	PART
elements-8887	286	11	provide	provide	VERB
elements-8887	286	12	independent	independent	ADJ
elements-8887	286	13	opinions	opinion	NOUN
elements-8887	286	14	of	of	ADP
elements-8887	286	15	risk	risk	NOUN
elements-8887	286	16	and	and	CCONJ
elements-8887	286	17	assurance	assurance	NOUN
elements-8887	286	18	levels	level	NOUN
elements-8887	286	19	.	.	PUNCT
elements-8887	287	1	lawyers	lawyer	NOUN
elements-8887	287	2	have	have	VERB
elements-8887	287	3	i	i	PRON
elements-8887	287	4	n	n	ADV
elements-8887	287	5	this	this	DET
elements-8887	287	6	sense	sense	NOUN
elements-8887	287	7	become	become	VERB
elements-8887	287	8	risk	risk	NOUN
elements-8887	287	9	management	management	NOUN
elements-8887	287	10	experts	expert	NOUN
elements-8887	287	11	with	with	ADP
elements-8887	287	12	respect	respect	NOUN
elements-8887	287	13	to	to	ADP
elements-8887	287	14	tax	tax	NOUN
elements-8887	287	15	shelters	shelter	NOUN
elements-8887	287	16	.	.	PUNCT
elements-8887	288	1	"x	"x	NOUN
elements-8887	288	2	l	l	NOUN
elements-8887	289	1	because	because	SCONJ
elements-8887	289	2	fees	fee	NOUN
elements-8887	289	3	are	be	AUX
elements-8887	289	4	closely	closely	ADV
elements-8887	289	5	correlated	correlate	VERB
elements-8887	289	6	to	to	ADP
elements-8887	289	7	the	the	DET
elements-8887	289	8	legal	legal	ADJ
elements-8887	289	9	risk	risk	NOUN
elements-8887	289	10	inherent	inherent	ADJ
elements-8887	289	11	to	to	ADP
elements-8887	289	12	the	the	DET
elements-8887	289	13	transaction	transaction	NOUN
elements-8887	289	14	,	,	PUNCT
elements-8887	289	15	lawyers	lawyer	NOUN
elements-8887	289	16	'	'	PART
elements-8887	289	17	fees	fee	NOUN
elements-8887	289	18	for	for	ADP
elements-8887	289	19	advice	advice	NOUN
elements-8887	289	20	regarding	regard	VERB
elements-8887	289	21	unintended	unintended	ADJ
elements-8887	289	22	shelters	shelter	NOUN
elements-8887	289	23	are	be	AUX
elements-8887	289	24	higher	high	ADJ
elements-8887	289	25	than	than	ADP
elements-8887	289	26	for	for	ADP
elements-8887	289	27	advice	advice	NOUN
elements-8887	289	28	regarding	regard	VERB
elements-8887	289	29	intended	intend	VERB
elements-8887	289	30	tax	tax	NOUN
elements-8887	289	31	shelters	shelter	NOUN
elements-8887	289	32	.	.	PUNCT
elements-8887	290	1	lawyers	lawyer	NOUN
elements-8887	290	2	are	be	AUX
elements-8887	290	3	careful	careful	ADJ
elements-8887	290	4	to	to	PART
elements-8887	290	5	point	point	VERB
elements-8887	290	6	out	out	ADP
elements-8887	290	7	,	,	PUNCT
elements-8887	290	8	however	however	ADV
elements-8887	290	9	,	,	PUNCT
elements-8887	290	10	that	that	SCONJ
elements-8887	290	11	this	this	DET
elements-8887	290	12	form	form	NOUN
elements-8887	290	13	of	of	ADP
elements-8887	290	14	pricing	pricing	NOUN
elements-8887	290	15	is	be	AUX
elements-8887	290	16	not	not	PART
elements-8887	290	17	meant	mean	VERB
elements-8887	290	18	to	to	PART
elements-8887	290	19	encourage	encourage	VERB
elements-8887	290	20	"	"	PUNCT
elements-8887	290	21	pushing	push	VERB
elements-8887	290	22	the	the	DET
elements-8887	290	23	envelope	envelope	NOUN
elements-8887	290	24	"	"	PUNCT
elements-8887	290	25	with	with	ADP
elements-8887	290	26	tax	tax	NOUN
elements-8887	290	27	shelter	shelter	NOUN
elements-8887	290	28	advice	advice	NOUN
elements-8887	290	29	.	.	PUNCT
elements-8887	291	1	rather	rather	ADV
elements-8887	291	2	,	,	PUNCT
elements-8887	291	3	it	it	PRON
elements-8887	291	4	is	be	AUX
elements-8887	291	5	meant	mean	VERB
elements-8887	291	6	to	to	PART
elements-8887	291	7	reflect	reflect	VERB
elements-8887	291	8	the	the	DET
elements-8887	291	9	fact	fact	NOUN
elements-8887	291	10	that	that	SCONJ
elements-8887	291	11	unintended	unintended	ADJ
elements-8887	291	12	tax	tax	NOUN
elements-8887	291	13	shelters	shelter	NOUN
elements-8887	291	14	require	require	VERB
elements-8887	291	15	more	more	ADV
elements-8887	291	16	legal	legal	ADJ
elements-8887	291	17	analysis	analysis	NOUN
elements-8887	291	18	and	and	CCONJ
elements-8887	291	19	research	research	NOUN
elements-8887	291	20	than	than	ADP
elements-8887	291	21	intended	intend	VERB
elements-8887	291	22	tax	tax	NOUN
elements-8887	291	23	shelters	shelter	NOUN
elements-8887	291	24	,	,	PUNCT
elements-8887	291	25	which	which	PRON
elements-8887	291	26	are	be	AUX
elements-8887	291	27	more	more	ADV
elements-8887	291	28	easily	easily	ADV
elements-8887	291	29	comprehended	comprehend	VERB
elements-8887	291	30	and	and	CCONJ
elements-8887	291	31	implemented	implement	VERB
elements-8887	291	32	.	.	PUNCT
elements-8887	292	1	hence	hence	ADV
elements-8887	292	2	,	,	PUNCT
elements-8887	292	3	lawyers	lawyer	NOUN
elements-8887	292	4	expend	expend	VERB
elements-8887	292	5	more	more	ADJ
elements-8887	292	6	time	time	NOUN
elements-8887	292	7	and	and	CCONJ
elements-8887	292	8	effort	effort	NOUN
elements-8887	292	9	working	work	VERB
elements-8887	292	10	on	on	ADP
elements-8887	292	11	the	the	DET
elements-8887	292	12	interpretation	interpretation	NOUN
elements-8887	292	13	of	of	ADP
elements-8887	292	14	unintended	unintended	ADJ
elements-8887	292	15	tax	tax	NOUN
elements-8887	292	16	shelters	shelter	NOUN
elements-8887	292	17	and	and	CCONJ
elements-8887	292	18	consequently	consequently	ADV
elements-8887	292	19	earn	earn	VERB
elements-8887	292	20	more	more	ADJ
elements-8887	292	21	for	for	ADP
elements-8887	292	22	this	this	DET
elements-8887	292	23	type	type	NOUN
elements-8887	292	24	of	of	ADP
elements-8887	292	25	work	work	NOUN
elements-8887	292	26	.	.	PUNCT
elements-8887	293	1	from	from	ADP
elements-8887	293	2	the	the	DET
elements-8887	293	3	client	client	NOUN
elements-8887	293	4	's	's	PART
elements-8887	293	5	point	point	NOUN
elements-8887	293	6	of	of	ADP
elements-8887	293	7	view	view	NOUN
elements-8887	293	8	,	,	PUNCT
elements-8887	293	9	there	there	PRON
elements-8887	293	10	is	be	VERB
elements-8887	293	11	a	a	DET
elements-8887	293	12	risk	risk	NOUN
elements-8887	293	13	/	/	SYM
elements-8887	293	14	reward	reward	NOUN
elements-8887	293	15	proposition	proposition	NOUN
elements-8887	293	16	for	for	ADP
elements-8887	293	17	every	every	DET
elements-8887	293	18	tax	tax	NOUN
elements-8887	293	19	shelter	shelter	NOUN
elements-8887	293	20	product	product	NOUN
elements-8887	293	21	.	.	PUNCT
elements-8887	294	1	economically	economically	ADV
elements-8887	294	2	,	,	PUNCT
elements-8887	294	3	then	then	ADV
elements-8887	294	4	,	,	PUNCT
elements-8887	294	5	clients	client	NOUN
elements-8887	294	6	'	'	PART
elements-8887	294	7	willingness	willingness	NOUN
elements-8887	294	8	to	to	PART
elements-8887	294	9	pay	pay	VERB
elements-8887	294	10	higher	high	ADJ
elements-8887	294	11	prices	price	NOUN
elements-8887	294	12	should	should	AUX
elements-8887	294	13	and	and	CCONJ
elements-8887	294	14	does	do	AUX
elements-8887	294	15	increase	increase	VERB
elements-8887	294	16	proportionately	proportionately	ADV
elements-8887	294	17	to	to	ADP
elements-8887	294	18	the	the	DET
elements-8887	294	19	risk	risk	NOUN
elements-8887	294	20	of	of	ADP
elements-8887	294	21	the	the	DET
elements-8887	294	22	tax	tax	NOUN
elements-8887	294	23	shelter	shelter	NOUN
elements-8887	294	24	transaction	transaction	NOUN
elements-8887	294	25	.	.	PUNCT
elements-8887	295	1	e	e	X
elements-8887	295	2	l	l	NOUN
elements-8887	295	3	e	e	X
elements-8887	295	4	m	m	PROPN
elements-8887	295	5	e	e	NOUN
elements-8887	295	6	n	n	PROPN
elements-8887	295	7	t	t	PROPN
elements-8887	295	8	s	s	PROPN
elements-8887	295	9	f	f	PROPN
elements-8887	295	10	a	a	DET
elements-8887	295	11	l	l	NOUN
elements-8887	295	12	l	l	NOUN
elements-8887	295	13	08	08	NUM
elements-8887	295	14	enforcement	enforcement	NOUN
elements-8887	295	15	is	be	AUX
elements-8887	295	16	a	a	DET
elements-8887	295	17	crucial	crucial	ADJ
elements-8887	295	18	factor	factor	NOUN
elements-8887	295	19	in	in	ADP
elements-8887	295	20	br	br	PROPN
elements-8887	295	21	inging	inge	VERB
elements-8887	295	22	about	about	ADV
elements-8887	295	23	a	a	DET
elements-8887	295	24	more	more	ADV
elements-8887	295	25	ethical	ethical	ADJ
elements-8887	295	26	and	and	CCONJ
elements-8887	295	27	lawfultax	lawfultax	NOUN
elements-8887	295	28	shelter	shelter	NOUN
elements-8887	295	29	env	env	PROPN
elements-8887	295	30	ironment	ironment	NOUN
elements-8887	295	31	.	.	PUNCT
elements-8887	296	1	possible	possible	ADJ
elements-8887	296	2	f	f	PROPN
elements-8887	296	3	u	u	PROPN
elements-8887	296	4	t	t	X
elements-8887	296	5	u	u	NOUN
elements-8887	296	6	r	r	NOUN
elements-8887	296	7	e	e	NOUN
elements-8887	296	8	s	s	PROPN
elements-8887	296	9	o	o	NOUN
elements-8887	296	10	l	l	X
elements-8887	296	11	u	u	NOUN
elements-8887	296	12	t	t	NOUN
elements-8887	297	1	i	i	PRON
elements-8887	297	2	o	o	VERB
elements-8887	298	1	n	n	X
elements-8887	298	2	s	s	VERB
elements-8887	298	3	the	the	DET
elements-8887	298	4	future	future	NOUN
elements-8887	298	5	of	of	ADP
elements-8887	298	6	abusive	abusive	ADJ
elements-8887	298	7	tax	tax	NOUN
elements-8887	298	8	shelters	shelter	NOUN
elements-8887	298	9	wi	wi	PROPN
elements-8887	298	10	l	l	PROPN
elements-8887	298	11	l	l	NOUN
elements-8887	298	12	be	be	AUX
elements-8887	298	13	primarily	primarily	ADV
elements-8887	298	14	determined	determine	VERB
elements-8887	298	15	by	by	ADP
elements-8887	298	16	the	the	DET
elements-8887	298	17	efficiency	efficiency	NOUN
elements-8887	298	18	and	and	CCONJ
elements-8887	298	19	competence	competence	NOUN
elements-8887	298	20	of	of	ADP
elements-8887	298	21	the	the	DET
elements-8887	298	22	irs	irs	PROPN
elements-8887	298	23	's	's	PART
elements-8887	298	24	enforcement	enforcement	NOUN
elements-8887	298	25	.	.	PUNCT
elements-8887	299	1	as	as	SCONJ
elements-8887	299	2	my	my	PRON
elements-8887	299	3	interviewees	interviewee	NOUN
elements-8887	299	4	have	have	AUX
elements-8887	299	5	echoed	echo	VERB
elements-8887	299	6	,	,	PUNCT
elements-8887	299	7	the	the	DET
elements-8887	299	8	legislation	legislation	NOUN
elements-8887	299	9	currently	currently	ADV
elements-8887	299	10	in	in	ADP
elements-8887	299	11	place	place	NOUN
elements-8887	299	12	is	be	AUX
elements-8887	299	13	more	more	ADJ
elements-8887	299	14	than	than	ADP
elements-8887	299	15	sufficient	sufficient	ADJ
elements-8887	299	16	to	to	PART
elements-8887	299	17	curtail	curtail	VERB
elements-8887	299	18	the	the	DET
elements-8887	299	19	usage	usage	NOUN
elements-8887	299	20	of	of	ADP
elements-8887	299	21	abusive	abusive	ADJ
elements-8887	299	22	tax	tax	NOUN
elements-8887	299	23	shelters	shelter	NOUN
elements-8887	299	24	.	.	PUNCT
elements-8887	300	1	the	the	DET
elements-8887	300	2	irs	irs	PROPN
elements-8887	300	3	,	,	PUNCT
elements-8887	300	4	sec	sec	PROPN
elements-8887	300	5	,	,	PUNCT
elements-8887	300	6	and	and	CCONJ
elements-8887	300	7	the	the	DET
elements-8887	300	8	government	government	NOUN
elements-8887	300	9	i	i	PRON
elements-8887	300	10	n	n	VERB
elements-8887	300	11	general	general	ADJ
elements-8887	300	12	wi	wi	PROPN
elements-8887	300	13	l	l	PROPN
elements-8887	300	14	l	l	NOUN
elements-8887	300	15	simply	simply	ADV
elements-8887	300	16	not	not	PART
elements-8887	300	17	be	be	AUX
elements-8887	300	18	able	able	ADJ
elements-8887	300	19	to	to	PART
elements-8887	300	20	correct	correct	VERB
elements-8887	300	21	all	all	PRON
elements-8887	300	22	of	of	ADP
elements-8887	300	23	the	the	DET
elements-8887	300	24	loopholes	loophole	NOUN
elements-8887	300	25	i	i	PRON
elements-8887	300	26	n	n	VERB
elements-8887	300	27	our	our	PRON
elements-8887	300	28	complex	complex	ADJ
elements-8887	300	29	tax	tax	NOUN
elements-8887	300	30	code	code	NOUN
elements-8887	300	31	through	through	ADP
elements-8887	300	32	continued	continue	VERB
elements-8887	300	33	legislation	legislation	NOUN
elements-8887	300	34	.	.	PUNCT
elements-8887	301	1	as	as	SCONJ
elements-8887	301	2	one	one	NUM
elements-8887	301	3	interviewee	interviewee	NOUN
elements-8887	301	4	affirmed	affirm	VERB
elements-8887	301	5	,	,	PUNCT
elements-8887	301	6	"	"	PUNCT
elements-8887	301	7	there	there	ADV
elements-8887	301	8	wi	wi	PROPN
elements-8887	301	9	l	l	PROPN
elements-8887	301	10	l	l	NOUN
elements-8887	301	11	always	always	ADV
elements-8887	301	12	be	be	AUX
elements-8887	301	13	financial	financial	ADJ
elements-8887	301	14	engineers	engineer	NOUN
elements-8887	301	15	out	out	ADV
elements-8887	301	16	there	there	ADV
elements-8887	301	17	who	who	PRON
elements-8887	301	18	are	be	AUX
elements-8887	301	19	creating	create	VERB
elements-8887	301	20	intricate	intricate	ADJ
elements-8887	301	21	,	,	PUNCT
elements-8887	301	22	exotic	exotic	ADJ
elements-8887	301	23	tax	tax	NOUN
elements-8887	301	24	shelter	shelter	NOUN
elements-8887	301	25	products	product	NOUN
elements-8887	301	26	.	.	PUNCT
elements-8887	302	1	"	"	PUNCT
elements-8887	302	2	*	*	PUNCT
elements-8887	302	3	"	"	PUNCT
elements-8887	302	4	intensified	intensified	ADJ
elements-8887	302	5	enforcement	enforcement	NOUN
elements-8887	302	6	of	of	ADP
elements-8887	302	7	the	the	DET
elements-8887	302	8	disclosure	disclosure	NOUN
elements-8887	302	9	and	and	CCONJ
elements-8887	302	10	registration	registration	NOUN
elements-8887	302	11	requirements	requirement	NOUN
elements-8887	302	12	,	,	PUNCT
elements-8887	302	13	greater	great	ADJ
elements-8887	302	14	monitoring	monitoring	NOUN
elements-8887	302	15	of	of	ADP
elements-8887	302	16	the	the	DET
elements-8887	302	17	tax	tax	NOUN
elements-8887	302	18	shelter	shelter	NOUN
elements-8887	302	19	industry	industry	NOUN
elements-8887	302	20	as	as	ADP
elements-8887	302	21	a	a	DET
elements-8887	302	22	whole	whole	NOUN
elements-8887	302	23	,	,	PUNCT
elements-8887	302	24	and	and	CCONJ
elements-8887	302	25	continued	continue	VERB
elements-8887	302	26	judicial	judicial	ADJ
elements-8887	302	27	reliance	reliance	NOUN
elements-8887	302	28	on	on	ADP
elements-8887	302	29	the	the	DET
elements-8887	302	30	doctrine	doctrine	NOUN
elements-8887	302	31	of	of	ADP
elements-8887	302	32	economic	economic	ADJ
elements-8887	302	33	substance	substance	NOUN
elements-8887	302	34	should	should	AUX
elements-8887	302	35	produce	produce	VERB
elements-8887	302	36	a	a	DET
elements-8887	302	37	more	more	ADV
elements-8887	302	38	ethical	ethical	ADJ
elements-8887	302	39	system	system	NOUN
elements-8887	302	40	.	.	PUNCT
elements-8887	303	1	this	this	DET
elements-8887	303	2	structure	structure	NOUN
elements-8887	303	3	wi	wi	PROPN
elements-8887	303	4	l	l	PROPN
elements-8887	303	5	l	l	NOUN
elements-8887	303	6	hopefully	hopefully	ADV
elements-8887	303	7	allow	allow	VERB
elements-8887	303	8	advisors	advisor	NOUN
elements-8887	303	9	(	(	PUNCT
elements-8887	303	10	accountants	accountant	NOUN
elements-8887	303	11	and	and	CCONJ
elements-8887	303	12	lawyers	lawyer	NOUN
elements-8887	303	13	)	)	PUNCT
elements-8887	303	14	and	and	CCONJ
elements-8887	303	15	clients	client	NOUN
elements-8887	303	16	(	(	PUNCT
elements-8887	303	17	companies	company	NOUN
elements-8887	303	18	using	use	VERB
elements-8887	303	19	the	the	DET
elements-8887	303	20	tax	tax	NOUN
elements-8887	303	21	shelters	shelter	NOUN
elements-8887	303	22	)	)	PUNCT
elements-8887	303	23	to	to	PART
elements-8887	303	24	more	more	ADV
elements-8887	303	25	easily	easily	ADV
elements-8887	303	26	identify	identify	VERB
elements-8887	303	27	potentially	potentially	ADV
elements-8887	303	28	abusive	abusive	ADJ
elements-8887	303	29	tax	tax	NOUN
elements-8887	303	30	shelters	shelter	NOUN
elements-8887	303	31	and	and	CCONJ
elements-8887	303	32	to	to	PART
elements-8887	303	33	reject	reject	VERB
elements-8887	303	34	such	such	ADJ
elements-8887	303	35	transactions	transaction	NOUN
elements-8887	303	36	.	.	PUNCT
elements-8887	304	1	the	the	DET
elements-8887	304	2	irs	irs	PROPN
elements-8887	304	3	's	's	PART
elements-8887	304	4	level	level	NOUN
elements-8887	304	5	of	of	ADP
elements-8887	304	6	enforcement	enforcement	NOUN
elements-8887	304	7	wi	wi	PROPN
elements-8887	304	8	l	l	PROPN
elements-8887	304	9	l	l	PROPN
elements-8887	304	10	be	be	AUX
elements-8887	304	11	the	the	DET
elements-8887	304	12	most	most	ADV
elements-8887	304	13	critical	critical	ADJ
elements-8887	304	14	factor	factor	NOUN
elements-8887	304	15	in	in	ADP
elements-8887	304	16	creating	create	VERB
elements-8887	304	17	a	a	DET
elements-8887	304	18	more	more	ADV
elements-8887	304	19	ethical	ethical	ADJ
elements-8887	304	20	and	and	CCONJ
elements-8887	304	21	lawful	lawful	ADJ
elements-8887	304	22	tax	tax	NOUN
elements-8887	304	23	shelter	shelter	NOUN
elements-8887	304	24	environment	environment	NOUN
elements-8887	304	25	.	.	PUNCT
elements-8887	305	1	i	i	PRON
elements-8887	305	2	n	n	CCONJ
elements-8887	305	3	the	the	DET
elements-8887	305	4	1970s	1970	NOUN
elements-8887	305	5	,	,	PUNCT
elements-8887	305	6	the	the	DET
elements-8887	305	7	irs	irs	PROPN
elements-8887	305	8	conducted	conduct	VERB
elements-8887	305	9	a	a	DET
elements-8887	305	10	drastic	drastic	ADJ
elements-8887	305	11	reduction	reduction	NOUN
elements-8887	305	12	in	in	ADP
elements-8887	305	13	its	its	PRON
elements-8887	305	14	enforcement	enforcement	NOUN
elements-8887	305	15	workforce	workforce	NOUN
elements-8887	305	16	.	.	PUNCT
elements-8887	306	1	the	the	DET
elements-8887	306	2	aim	aim	NOUN
elements-8887	306	3	of	of	ADP
elements-8887	306	4	this	this	DET
elements-8887	306	5	business	business	NOUN
elements-8887	306	6	decision	decision	NOUN
elements-8887	306	7	was	be	AUX
elements-8887	306	8	to	to	PART
elements-8887	306	9	cut	cut	VERB
elements-8887	306	10	costs	cost	NOUN
elements-8887	306	11	and	and	CCONJ
elements-8887	306	12	improve	improve	VERB
elements-8887	306	13	revenues	revenue	NOUN
elements-8887	306	14	in	in	ADP
elements-8887	306	15	the	the	DET
elements-8887	306	16	short	short	ADJ
elements-8887	306	17	term	term	NOUN
elements-8887	306	18	.	.	PUNCT
elements-8887	307	1	since	since	SCONJ
elements-8887	307	2	the	the	DET
elements-8887	307	3	use	use	NOUN
elements-8887	307	4	of	of	ADP
elements-8887	307	5	abusive	abusive	ADJ
elements-8887	307	6	tax	tax	NOUN
elements-8887	307	7	shelters	shelter	NOUN
elements-8887	307	8	was	be	AUX
elements-8887	307	9	still	still	ADV
elements-8887	307	10	in	in	ADP
elements-8887	307	11	its	its	PRON
elements-8887	307	12	nascent	nascent	ADJ
elements-8887	307	13	phases	phase	NOUN
elements-8887	307	14	then	then	ADV
elements-8887	307	15	,	,	PUNCT
elements-8887	307	16	this	this	DET
elements-8887	307	17	action	action	NOUN
elements-8887	307	18	seemed	seem	VERB
elements-8887	307	19	logical	logical	ADJ
elements-8887	307	20	.	.	PUNCT
elements-8887	308	1	however	however	ADV
elements-8887	308	2	,	,	PUNCT
elements-8887	308	3	the	the	DET
elements-8887	308	4	irs	irs	PROPN
elements-8887	308	5	did	do	AUX
elements-8887	308	6	not	not	PART
elements-8887	308	7	anticipate	anticipate	VERB
elements-8887	308	8	the	the	DET
elements-8887	308	9	monstrous	monstrous	ADJ
elements-8887	308	10	long	long	ADJ
elements-8887	308	11	-	-	PUNCT
elements-8887	308	12	term	term	NOUN
elements-8887	308	13	costs	cost	NOUN
elements-8887	308	14	of	of	ADP
elements-8887	308	15	reducing	reduce	VERB
elements-8887	308	16	its	its	PRON
elements-8887	308	17	enforcement	enforcement	NOUN
elements-8887	308	18	powers	power	NOUN
elements-8887	308	19	so	so	ADV
elements-8887	308	20	radically	radically	ADV
elements-8887	308	21	.	.	PUNCT
elements-8887	309	1	the	the	DET
elements-8887	309	2	irs	irs	PROPN
elements-8887	309	3	did	do	AUX
elements-8887	309	4	not	not	PART
elements-8887	309	5	return	return	VERB
elements-8887	309	6	to	to	ADP
elements-8887	309	7	its	its	PRON
elements-8887	309	8	pre	pre	ADJ
elements-8887	309	9	-	-	ADJ
elements-8887	309	10	reduction	reduction	NOUN
elements-8887	309	11	enforcement	enforcement	NOUN
elements-8887	309	12	workforce	workforce	NOUN
elements-8887	309	13	levels	level	VERB
elements-8887	309	14	unti	unti	PROPN
elements-8887	309	15	l	l	PROPN
elements-8887	309	16	the	the	DET
elements-8887	309	17	early	early	ADJ
elements-8887	309	18	2000s	2000s	NUM
elements-8887	309	19	.	.	PUNCT
elements-8887	310	1	it	it	PRON
elements-8887	310	2	has	have	AUX
elements-8887	310	3	been	be	AUX
elements-8887	310	4	argued	argue	VERB
elements-8887	310	5	,	,	PUNCT
elements-8887	310	6	therefore	therefore	ADV
elements-8887	310	7	,	,	PUNCT
elements-8887	310	8	that	that	SCONJ
elements-8887	310	9	the	the	DET
elements-8887	310	10	irs	irs	PROPN
elements-8887	310	11	's	's	PART
elements-8887	310	12	economically	economically	ADV
elements-8887	310	13	rational	rational	ADJ
elements-8887	310	14	decision	decision	NOUN
elements-8887	310	15	in	in	ADP
elements-8887	310	16	the	the	DET
elements-8887	310	17	1970s	1970	NOUN
elements-8887	310	18	cost	cost	VERB
elements-8887	310	19	our	our	PRON
elements-8887	310	20	country	country	NOUN
elements-8887	310	21	(	(	PUNCT
elements-8887	310	22	the	the	DET
elements-8887	310	23	treasury	treasury	NOUN
elements-8887	310	24	)	)	PUNCT
elements-8887	310	25	tens	ten	NOUN
elements-8887	310	26	of	of	ADP
elements-8887	310	27	billions	billion	NOUN
elements-8887	310	28	of	of	ADP
elements-8887	310	29	dollars	dollar	NOUN
elements-8887	310	30	in	in	ADP
elements-8887	310	31	taxes	taxis	NOUN
elements-8887	310	32	.	.	PUNCT
elements-8887	311	1	as	as	ADP
elements-8887	311	2	a	a	DET
elements-8887	311	3	result	result	NOUN
elements-8887	311	4	of	of	ADP
elements-8887	311	5	this	this	DET
elements-8887	311	6	realization	realization	NOUN
elements-8887	311	7	,	,	PUNCT
elements-8887	311	8	many	many	ADJ
elements-8887	311	9	states	state	NOUN
elements-8887	311	10	have	have	AUX
elements-8887	311	11	begun	begin	VERB
elements-8887	311	12	to	to	PART
elements-8887	311	13	increase	increase	VERB
elements-8887	311	14	funding	funding	NOUN
elements-8887	311	15	and	and	CCONJ
elements-8887	311	16	workforce	workforce	NOUN
elements-8887	311	17	levels	level	NOUN
elements-8887	311	18	for	for	ADP
elements-8887	311	19	tax	tax	NOUN
elements-8887	311	20	enforcement	enforcement	NOUN
elements-8887	311	21	.	.	PUNCT
elements-8887	312	1	earlier	early	ADV
elements-8887	312	2	this	this	DET
elements-8887	312	3	year	year	NOUN
elements-8887	312	4	,	,	PUNCT
elements-8887	312	5	for	for	ADP
elements-8887	312	6	example	example	NOUN
elements-8887	312	7	,	,	PUNCT
elements-8887	312	8	california	california	PROPN
elements-8887	312	9	governor	governor	PROPN
elements-8887	312	10	arnold	arnold	PROPN
elements-8887	312	11	schwarzenegger	schwarzenegger	PROPN
elements-8887	312	12	mandated	mandate	VERB
elements-8887	312	13	the	the	DET
elements-8887	312	14	hiring	hiring	NOUN
elements-8887	312	15	of	of	ADP
elements-8887	312	16	500	500	NUM
elements-8887	312	17	new	new	ADJ
elements-8887	312	18	tax	tax	NOUN
elements-8887	312	19	collectors	collector	NOUN
elements-8887	312	20	and	and	CCONJ
elements-8887	312	21	investigators	investigator	NOUN
elements-8887	312	22	in	in	ADP
elements-8887	312	23	an	an	DET
elements-8887	312	24	effort	effort	NOUN
elements-8887	312	25	to	to	PART
elements-8887	312	26	close	close	VERB
elements-8887	312	27	california	california	PROPN
elements-8887	312	28	's	's	PART
elements-8887	312	29	$	$	SYM
elements-8887	312	30	6.5	6.5	NUM
elements-8887	312	31	billion	billion	NUM
elements-8887	312	32	tax	tax	NOUN
elements-8887	312	33	gap	gap	NOUN
elements-8887	312	34	.	.	PUNCT
elements-8887	312	35	!	!	PUNCT
elements-8887	313	1	t	t	PROPN
elements-8887	313	2	l	l	NOUN
elements-8887	313	3	advanced	advanced	ADJ
elements-8887	313	4	enforcement	enforcement	NOUN
elements-8887	313	5	measures	measure	NOUN
elements-8887	313	6	such	such	ADJ
elements-8887	313	7	as	as	ADP
elements-8887	313	8	these	these	PRON
elements-8887	313	9	must	must	AUX
elements-8887	313	10	be	be	AUX
elements-8887	313	11	implemented	implement	VERB
elements-8887	313	12	in	in	ADP
elements-8887	313	13	order	order	NOUN
elements-8887	313	14	to	to	PART
elements-8887	313	15	effectively	effectively	ADV
elements-8887	313	16	reinforce	reinforce	VERB
elements-8887	313	17	the	the	DET
elements-8887	313	18	regulatory	regulatory	ADJ
elements-8887	313	19	restrictions	restriction	NOUN
elements-8887	313	20	created	create	VERB
elements-8887	313	21	by	by	ADP
elements-8887	313	22	the	the	DET
elements-8887	313	23	irs	irs	PROPN
elements-8887	313	24	and	and	CCONJ
elements-8887	313	25	the	the	DET
elements-8887	313	26	government	government	NOUN
elements-8887	313	27	.	.	PUNCT
elements-8887	314	1	another	another	DET
elements-8887	314	2	suggestion	suggestion	NOUN
elements-8887	314	3	would	would	AUX
elements-8887	314	4	be	be	AUX
elements-8887	314	5	to	to	PART
elements-8887	314	6	establish	establish	VERB
elements-8887	314	7	more	more	ADJ
elements-8887	314	8	uniformity	uniformity	NOUN
elements-8887	314	9	among	among	ADP
elements-8887	314	10	statutory	statutory	ADJ
elements-8887	314	11	and	and	CCONJ
elements-8887	314	12	international	international	ADJ
elements-8887	314	13	tax	tax	NOUN
elements-8887	314	14	laws	law	NOUN
elements-8887	314	15	.	.	PUNCT
elements-8887	315	1	as	as	SCONJ
elements-8887	315	2	aforementioned	aforementione	VERB
elements-8887	315	3	,	,	PUNCT
elements-8887	315	4	many	many	ADJ
elements-8887	315	5	unintended	unintended	ADJ
elements-8887	315	6	(	(	PUNCT
elements-8887	315	7	and	and	CCONJ
elements-8887	315	8	potentially	potentially	ADV
elements-8887	315	9	abusive	abusive	ADJ
elements-8887	315	10	)	)	PUNCT
elements-8887	315	11	tax	tax	NOUN
elements-8887	315	12	shelters	shelter	NOUN
elements-8887	315	13	are	be	AUX
elements-8887	315	14	part	part	NOUN
elements-8887	315	15	of	of	ADP
elements-8887	315	16	inter	inter	ADJ
elements-8887	315	17	-	-	ADJ
elements-8887	315	18	jurisdictional	jurisdictional	ADJ
elements-8887	315	19	transactions	transaction	NOUN
elements-8887	315	20	.	.	PUNCT
elements-8887	316	1	creating	create	VERB
elements-8887	316	2	greater	great	ADJ
elements-8887	316	3	uniformity	uniformity	NOUN
elements-8887	316	4	among	among	ADP
elements-8887	316	5	tax	tax	NOUN
elements-8887	316	6	statutes	statute	NOUN
elements-8887	316	7	and	and	CCONJ
elements-8887	316	8	regulations	regulation	NOUN
elements-8887	316	9	would	would	AUX
elements-8887	316	10	largely	largely	ADV
elements-8887	316	11	counteract	counteract	VERB
elements-8887	316	12	the	the	DET
elements-8887	316	13	financial	financial	ADJ
elements-8887	316	14	incentives	incentive	NOUN
elements-8887	316	15	engendered	engender	VERB
elements-8887	316	16	by	by	ADP
elements-8887	316	17	disparate	disparate	ADJ
elements-8887	316	18	statutory	statutory	ADJ
elements-8887	316	19	regulations	regulation	NOUN
elements-8887	316	20	.	.	PUNCT
elements-8887	317	1	this	this	DET
elements-8887	317	2	action	action	NOUN
elements-8887	317	3	would	would	AUX
elements-8887	317	4	significantly	significantly	ADV
elements-8887	317	5	curb	curb	VERB
elements-8887	317	6	the	the	DET
elements-8887	317	7	use	use	NOUN
elements-8887	317	8	of	of	ADP
elements-8887	317	9	inter	inter	ADJ
elements-8887	317	10	-	-	ADJ
elements-8887	317	11	jurisdictional	jurisdictional	ADJ
elements-8887	317	12	tax	tax	NOUN
elements-8887	317	13	shelters	shelter	NOUN
elements-8887	317	14	,	,	PUNCT
elements-8887	317	15	and	and	CCONJ
elements-8887	317	16	therefore	therefore	ADV
elements-8887	317	17	inherently	inherently	ADV
elements-8887	317	18	reduce	reduce	VERB
elements-8887	317	19	the	the	DET
elements-8887	317	20	usage	usage	NOUN
elements-8887	317	21	of	of	ADP
elements-8887	317	22	abusive	abusive	ADJ
elements-8887	317	23	tax	tax	NOUN
elements-8887	317	24	shelters	shelter	NOUN
elements-8887	317	25	.	.	PUNCT
elements-8887	318	1	as	as	ADP
elements-8887	318	2	in	in	ADP
elements-8887	318	3	the	the	DET
elements-8887	318	4	accounting	accounting	NOUN
elements-8887	318	5	world	world	NOUN
elements-8887	318	6	,	,	PUNCT
elements-8887	318	7	all	all	DET
elements-8887	318	8	stakeholders	stakeholder	NOUN
elements-8887	318	9	involved	involve	VERB
elements-8887	318	10	wi	wi	PROPN
elements-8887	318	11	l	l	PROPN
elements-8887	318	12	l	l	NOUN
elements-8887	318	13	be	be	AUX
elements-8887	318	14	better	well	ADV
elements-8887	318	15	served	serve	VERB
elements-8887	318	16	i	i	PRON
elements-8887	318	17	f	f	PROPN
elements-8887	318	18	tax	tax	NOUN
elements-8887	318	19	laws	law	NOUN
elements-8887	318	20	and	and	CCONJ
elements-8887	318	21	regulations	regulation	NOUN
elements-8887	318	22	are	be	AUX
elements-8887	318	23	comparable	comparable	ADJ
elements-8887	318	24	and	and	CCONJ
elements-8887	318	25	understandable	understandable	ADJ
elements-8887	318	26	across	across	ADP
elements-8887	318	27	jurisdictions	jurisdiction	NOUN
elements-8887	318	28	.	.	PUNCT
elements-8887	319	1	x	x	X
elements-8887	320	1	l	l	NOUN
elements-8887	320	2	m	m	VERB
elements-8887	320	3	a	a	DET
elements-8887	320	4	third	third	ADJ
elements-8887	320	5	solution	solution	NOUN
elements-8887	320	6	which	which	PRON
elements-8887	320	7	may	may	AUX
elements-8887	320	8	aid	aid	VERB
elements-8887	320	9	the	the	DET
elements-8887	320	10	irs	irs	PROPN
elements-8887	320	11	in	in	ADP
elements-8887	320	12	targeting	target	VERB
elements-8887	320	13	abusive	abusive	ADJ
elements-8887	320	14	tax	tax	NOUN
elements-8887	320	15	shelters	shelter	NOUN
elements-8887	320	16	would	would	AUX
elements-8887	320	17	be	be	AUX
elements-8887	320	18	to	to	PART
elements-8887	320	19	improve	improve	VERB
elements-8887	320	20	information	information	NOUN
elements-8887	320	21	flow	flow	NOUN
elements-8887	320	22	among	among	ADP
elements-8887	320	23	state	state	NOUN
elements-8887	320	24	tax	tax	NOUN
elements-8887	320	25	organizations	organization	NOUN
elements-8887	320	26	and	and	CCONJ
elements-8887	320	27	the	the	DET
elements-8887	320	28	irs	irs	PROPN
elements-8887	320	29	.	.	PUNCT
elements-8887	321	1	in	in	ADP
elements-8887	321	2	addition	addition	NOUN
elements-8887	321	3	to	to	ADP
elements-8887	321	4	strengthening	strengthen	VERB
elements-8887	321	5	the	the	DET
elements-8887	321	6	power	power	NOUN
elements-8887	321	7	of	of	ADP
elements-8887	321	8	the	the	DET
elements-8887	321	9	disclosure	disclosure	NOUN
elements-8887	321	10	and	and	CCONJ
elements-8887	321	11	registration	registration	NOUN
elements-8887	321	12	requirements	requirement	NOUN
elements-8887	321	13	,	,	PUNCT
elements-8887	321	14	this	this	DET
elements-8887	321	15	improvement	improvement	NOUN
elements-8887	321	16	would	would	AUX
elements-8887	321	17	widen	widen	VERB
elements-8887	321	18	the	the	DET
elements-8887	321	19	irs	irs	PROPN
elements-8887	321	20	's	's	PART
elements-8887	321	21	awareness	awareness	NOUN
elements-8887	321	22	of	of	ADP
elements-8887	321	23	the	the	DET
elements-8887	321	24	countless	countless	ADJ
elements-8887	321	25	types	type	NOUN
elements-8887	321	26	of	of	ADP
elements-8887	321	27	abusive	abusive	ADJ
elements-8887	321	28	tax	tax	NOUN
elements-8887	321	29	shelters	shelter	NOUN
elements-8887	321	30	.	.	PUNCT
elements-8887	322	1	enhancing	enhance	VERB
elements-8887	322	2	information	information	NOUN
elements-8887	322	3	flow	flow	NOUN
elements-8887	322	4	would	would	AUX
elements-8887	322	5	also	also	ADV
elements-8887	322	6	provide	provide	VERB
elements-8887	322	7	better	well	ADJ
elements-8887	322	8	accuracy	accuracy	NOUN
elements-8887	322	9	with	with	ADP
elements-8887	322	10	respect	respect	NOUN
elements-8887	322	11	to	to	ADP
elements-8887	322	12	the	the	DET
elements-8887	322	13	irs	irs	PROPN
elements-8887	322	14	's	's	PART
elements-8887	322	15	understanding	understanding	NOUN
elements-8887	322	16	of	of	ADP
elements-8887	322	17	the	the	DET
elements-8887	322	18	location	location	NOUN
elements-8887	322	19	of	of	ADP
elements-8887	322	20	abusive	abusive	ADJ
elements-8887	322	21	tax	tax	NOUN
elements-8887	322	22	shelter	shelter	NOUN
elements-8887	322	23	activity	activity	NOUN
elements-8887	322	24	.	.	PUNCT
elements-8887	323	1	from	from	ADP
elements-8887	323	2	this	this	DET
elements-8887	323	3	point	point	NOUN
elements-8887	323	4	of	of	ADP
elements-8887	323	5	view	view	NOUN
elements-8887	323	6	,	,	PUNCT
elements-8887	323	7	the	the	DET
elements-8887	323	8	irs	irs	PROPN
elements-8887	323	9	could	could	AUX
elements-8887	323	10	more	more	ADV
elements-8887	323	11	precisely	precisely	ADV
elements-8887	323	12	delegate	delegate	ADJ
elements-8887	323	13	enforcement	enforcement	NOUN
elements-8887	323	14	powers	power	NOUN
elements-8887	323	15	to	to	ADP
elements-8887	323	16	state	state	NOUN
elements-8887	323	17	authorities	authority	NOUN
elements-8887	323	18	who	who	PRON
elements-8887	323	19	are	be	AUX
elements-8887	323	20	more	more	ADV
elements-8887	323	21	familiar	familiar	ADJ
elements-8887	323	22	with	with	ADP
elements-8887	323	23	their	their	PRON
elements-8887	323	24	individual	individual	ADJ
elements-8887	323	25	tax	tax	NOUN
elements-8887	323	26	jurisdictions	jurisdiction	NOUN
elements-8887	323	27	than	than	ADP
elements-8887	323	28	federal	federal	ADJ
elements-8887	323	29	officials	official	NOUN
elements-8887	323	30	.	.	PUNCT
elements-8887	324	1	additionally	additionally	ADV
elements-8887	324	2	,	,	PUNCT
elements-8887	324	3	there	there	PRON
elements-8887	324	4	must	must	AUX
elements-8887	324	5	be	be	AUX
elements-8887	324	6	more	more	ADJ
elements-8887	324	7	exchange	exchange	NOUN
elements-8887	324	8	between	between	ADP
elements-8887	324	9	institutional	institutional	ADJ
elements-8887	324	10	a	a	DET
elements-8887	324	11	b	b	X
elements-8887	324	12	u	u	NOUN
elements-8887	324	13	s	s	NOUN
elements-8887	324	14	i	i	INTJ
elements-8887	324	15	v	v	X
elements-8887	324	16	e	e	X
elements-8887	324	17	t	t	PROPN
elements-8887	324	18	a	a	DET
elements-8887	324	19	x	x	SYM
elements-8887	324	20	s	s	NOUN
elements-8887	324	21	h	h	NOUN
elements-8887	324	22	e	e	NOUN
elements-8887	324	23	l	l	NOUN
elements-8887	324	24	t	t	NOUN
elements-8887	324	25	e	e	X
elements-8887	324	26	r	r	NOUN
elements-8887	324	27	s	s	PROPN
elements-8887	324	28	representatives	representative	NOUN
elements-8887	324	29	of	of	ADP
elements-8887	324	30	tax	tax	NOUN
elements-8887	324	31	professionals	professional	NOUN
elements-8887	324	32	,	,	PUNCT
elements-8887	324	33	such	such	ADJ
elements-8887	324	34	as	as	ADP
elements-8887	324	35	the	the	DET
elements-8887	324	36	aicpa	aicpa	NOUN
elements-8887	324	37	and	and	CCONJ
elements-8887	324	38	the	the	DET
elements-8887	324	39	american	american	PROPN
elements-8887	324	40	bar	bar	PROPN
elements-8887	324	41	association	association	NOUN
elements-8887	324	42	,	,	PUNCT
elements-8887	324	43	and	and	CCONJ
elements-8887	324	44	the	the	DET
elements-8887	324	45	irs	irs	PROPN
elements-8887	324	46	.	.	PUNCT
elements-8887	325	1	improved	improve	VERB
elements-8887	325	2	relations	relation	NOUN
elements-8887	325	3	and	and	CCONJ
elements-8887	325	4	discussion	discussion	NOUN
elements-8887	325	5	between	between	ADP
elements-8887	325	6	these	these	DET
elements-8887	325	7	two	two	NUM
elements-8887	325	8	organizations	organization	NOUN
elements-8887	325	9	wi	wi	PROPN
elements-8887	325	10	l	l	PROPN
elements-8887	325	11	l	l	NOUN
elements-8887	325	12	positively	positively	ADV
elements-8887	325	13	impact	impact	VERB
elements-8887	325	14	the	the	DET
elements-8887	325	15	tax	tax	NOUN
elements-8887	325	16	shelter	shelter	NOUN
elements-8887	325	17	industry	industry	NOUN
elements-8887	325	18	;	;	PUNCT
elements-8887	325	19	i	i	PRON
elements-8887	325	20	f	f	PROPN
elements-8887	325	21	the	the	DET
elements-8887	325	22	relationship	relationship	NOUN
elements-8887	325	23	between	between	ADP
elements-8887	325	24	the	the	DET
elements-8887	325	25	two	two	NUM
elements-8887	325	26	sides	side	NOUN
elements-8887	325	27	is	be	AUX
elements-8887	325	28	stronger	strong	ADJ
elements-8887	325	29	,	,	PUNCT
elements-8887	325	30	then	then	ADV
elements-8887	325	31	the	the	DET
elements-8887	325	32	internal	internal	ADJ
elements-8887	325	33	and	and	CCONJ
elements-8887	325	34	external	external	ADJ
elements-8887	325	35	pressures	pressure	NOUN
elements-8887	325	36	on	on	ADP
elements-8887	325	37	tax	tax	NOUN
elements-8887	325	38	professionals	professional	NOUN
elements-8887	325	39	wi	wi	PROPN
elements-8887	325	40	l	l	NOUN
elements-8887	325	41	l	l	NOUN
elements-8887	325	42	increase	increase	NOUN
elements-8887	325	43	.	.	PUNCT
elements-8887	326	1	the	the	DET
elements-8887	326	2	ethical	ethical	ADJ
elements-8887	326	3	disincentives	disincentive	NOUN
elements-8887	326	4	fostered	foster	VERB
elements-8887	326	5	by	by	ADP
elements-8887	326	6	such	such	ADJ
elements-8887	326	7	pressure	pressure	NOUN
elements-8887	326	8	wi	wi	PROPN
elements-8887	326	9	l	l	PROPN
elements-8887	326	10	l	l	PROPN
elements-8887	326	11	help	help	VERB
elements-8887	326	12	to	to	PART
elements-8887	326	13	constrain	constrain	VERB
elements-8887	326	14	abusive	abusive	ADJ
elements-8887	326	15	tax	tax	NOUN
elements-8887	326	16	shelter	shelter	NOUN
elements-8887	326	17	activity	activity	NOUN
elements-8887	326	18	.	.	PUNCT
elements-8887	327	1	although	although	SCONJ
elements-8887	327	2	tax	tax	NOUN
elements-8887	327	3	planning	planning	NOUN
elements-8887	327	4	wi	wi	PROPN
elements-8887	327	5	l	l	PROPN
elements-8887	327	6	l	l	NOUN
elements-8887	327	7	probably	probably	ADV
elements-8887	327	8	always	always	ADV
elements-8887	327	9	be	be	AUX
elements-8887	327	10	offered	offer	VERB
elements-8887	327	11	as	as	ADP
elements-8887	327	12	a	a	DET
elements-8887	327	13	service	service	NOUN
elements-8887	327	14	by	by	ADP
elements-8887	327	15	public	public	ADJ
elements-8887	327	16	accounting	accounting	NOUN
elements-8887	327	17	firms	firm	NOUN
elements-8887	327	18	,	,	PUNCT
elements-8887	327	19	i	i	PRON
elements-8887	327	20	believe	believe	VERB
elements-8887	327	21	that	that	SCONJ
elements-8887	327	22	the	the	DET
elements-8887	327	23	provision	provision	NOUN
elements-8887	327	24	of	of	ADP
elements-8887	327	25	tax	tax	NOUN
elements-8887	327	26	shelter	shelter	NOUN
elements-8887	327	27	advisory	advisory	NOUN
elements-8887	327	28	should	should	AUX
elements-8887	327	29	only	only	ADV
elements-8887	327	30	be	be	AUX
elements-8887	327	31	undertaken	undertake	VERB
elements-8887	327	32	by	by	ADP
elements-8887	327	33	attorneys	attorney	NOUN
elements-8887	327	34	working	work	VERB
elements-8887	327	35	for	for	ADP
elements-8887	327	36	law	law	NOUN
elements-8887	327	37	firms	firm	NOUN
elements-8887	327	38	.	.	PUNCT
elements-8887	328	1	in	in	ADP
elements-8887	328	2	complement	complement	NOUN
elements-8887	328	3	to	to	ADP
elements-8887	328	4	the	the	DET
elements-8887	328	5	earlier	early	ADJ
elements-8887	328	6	discussion	discussion	NOUN
elements-8887	328	7	,	,	PUNCT
elements-8887	328	8	the	the	DET
elements-8887	328	9	determination	determination	NOUN
elements-8887	328	10	of	of	ADP
elements-8887	328	11	whether	whether	SCONJ
elements-8887	328	12	a	a	DET
elements-8887	328	13	tax	tax	NOUN
elements-8887	328	14	shelter	shelter	NOUN
elements-8887	328	15	is	be	AUX
elements-8887	328	16	legal	legal	ADJ
elements-8887	328	17	or	or	CCONJ
elements-8887	328	18	illegal	illegal	ADJ
elements-8887	328	19	can	can	AUX
elements-8887	328	20	only	only	ADV
elements-8887	328	21	be	be	AUX
elements-8887	328	22	made	make	VERB
elements-8887	328	23	by	by	ADP
elements-8887	328	24	lawyers	lawyer	NOUN
elements-8887	328	25	,	,	PUNCT
elements-8887	328	26	since	since	SCONJ
elements-8887	328	27	tax	tax	NOUN
elements-8887	328	28	shelters	shelter	NOUN
elements-8887	328	29	are	be	AUX
elements-8887	328	30	ultimately	ultimately	ADV
elements-8887	328	31	the	the	DET
elements-8887	328	32	product	product	NOUN
elements-8887	328	33	of	of	ADP
elements-8887	328	34	the	the	DET
elements-8887	328	35	interpretation	interpretation	NOUN
elements-8887	328	36	of	of	ADP
elements-8887	328	37	tax	tax	NOUN
elements-8887	328	38	law	law	NOUN
elements-8887	328	39	.	.	PUNCT
elements-8887	329	1	as	as	ADP
elements-8887	329	2	such	such	ADJ
elements-8887	329	3	,	,	PUNCT
elements-8887	329	4	lawyers	lawyer	NOUN
elements-8887	329	5	are	be	AUX
elements-8887	329	6	most	most	ADV
elements-8887	329	7	aptly	aptly	ADV
elements-8887	329	8	positioned	position	VERB
elements-8887	329	9	to	to	PART
elements-8887	329	10	render	render	VERB
elements-8887	329	11	ethical	ethical	ADJ
elements-8887	329	12	and	and	CCONJ
elements-8887	329	13	legal	legal	ADJ
elements-8887	329	14	tax	tax	NOUN
elements-8887	329	15	shelter	shelter	NOUN
elements-8887	329	16	advice	advice	NOUN
elements-8887	329	17	to	to	ADP
elements-8887	329	18	clients	client	NOUN
elements-8887	329	19	.	.	PUNCT
elements-8887	330	1	the	the	DET
elements-8887	330	2	pricing	pricing	NOUN
elements-8887	330	3	structure	structure	NOUN
elements-8887	330	4	for	for	ADP
elements-8887	330	5	tax	tax	NOUN
elements-8887	330	6	services	service	NOUN
elements-8887	330	7	is	be	AUX
elements-8887	330	8	also	also	ADV
elements-8887	330	9	an	an	DET
elements-8887	330	10	integral	integral	ADJ
elements-8887	330	11	issue	issue	NOUN
elements-8887	330	12	that	that	SCONJ
elements-8887	330	13	wi	wi	PROPN
elements-8887	330	14	l	l	PROPN
elements-8887	330	15	l	l	NOUN
elements-8887	330	16	have	have	VERB
elements-8887	330	17	important	important	ADJ
elements-8887	330	18	implications	implication	NOUN
elements-8887	330	19	on	on	ADP
elements-8887	330	20	the	the	DET
elements-8887	330	21	tax	tax	NOUN
elements-8887	330	22	shelter	shelter	NOUN
elements-8887	330	23	industry	industry	NOUN
elements-8887	330	24	for	for	ADP
elements-8887	330	25	many	many	ADJ
elements-8887	330	26	years	year	NOUN
elements-8887	330	27	.	.	PUNCT
elements-8887	331	1	it	it	PRON
elements-8887	331	2	is	be	AUX
elements-8887	331	3	obvious	obvious	ADJ
elements-8887	331	4	that	that	SCONJ
elements-8887	331	5	the	the	DET
elements-8887	331	6	old	old	ADJ
elements-8887	331	7	practice	practice	NOUN
elements-8887	331	8	of	of	ADP
elements-8887	331	9	earning	earn	VERB
elements-8887	331	10	contingent	contingent	NOUN
elements-8887	331	11	fees	fee	NOUN
elements-8887	331	12	based	base	VERB
elements-8887	331	13	on	on	ADP
elements-8887	331	14	tax	tax	NOUN
elements-8887	331	15	losses	loss	NOUN
elements-8887	331	16	claimed	claim	VERB
elements-8887	331	17	is	be	AUX
elements-8887	331	18	unethical	unethical	ADJ
elements-8887	331	19	and	and	CCONJ
elements-8887	331	20	unconscionable	unconscionable	ADJ
elements-8887	331	21	.	.	PUNCT
elements-8887	332	1	the	the	DET
elements-8887	332	2	current	current	ADJ
elements-8887	332	3	method	method	NOUN
elements-8887	332	4	of	of	ADP
elements-8887	332	5	pricing	pricing	NOUN
elements-8887	332	6	,	,	PUNCT
elements-8887	332	7	in	in	ADP
elements-8887	332	8	which	which	PRON
elements-8887	332	9	professionals	professional	NOUN
elements-8887	332	10	bi	bi	NOUN
elements-8887	332	11	l	l	PROPN
elements-8887	332	12	l	l	NOUN
elements-8887	332	13	at	at	ADP
elements-8887	332	14	an	an	DET
elements-8887	332	15	hourly	hourly	ADJ
elements-8887	332	16	rate	rate	NOUN
elements-8887	333	1	just	just	ADV
elements-8887	333	2	as	as	SCONJ
elements-8887	333	3	i	i	PRON
elements-8887	333	4	f	f	VERB
elements-8887	333	5	they	they	PRON
elements-8887	333	6	were	be	AUX
elements-8887	333	7	providing	provide	VERB
elements-8887	333	8	auditing	auditing	NOUN
elements-8887	333	9	services	service	NOUN
elements-8887	333	10	,	,	PUNCT
elements-8887	333	11	is	be	AUX
elements-8887	333	12	the	the	DET
elements-8887	333	13	most	most	ADV
elements-8887	333	14	accurate	accurate	ADJ
elements-8887	333	15	and	and	CCONJ
elements-8887	333	16	ethical	ethical	ADJ
elements-8887	333	17	pricing	pricing	NOUN
elements-8887	333	18	method	method	NOUN
elements-8887	333	19	.	.	PUNCT
elements-8887	334	1	because	because	SCONJ
elements-8887	334	2	the	the	DET
elements-8887	334	3	amount	amount	NOUN
elements-8887	334	4	of	of	ADP
elements-8887	334	5	a	a	DET
elements-8887	334	6	professional	professional	NOUN
elements-8887	334	7	's	's	PART
elements-8887	334	8	time	time	NOUN
elements-8887	334	9	spent	spend	VERB
elements-8887	334	10	on	on	ADP
elements-8887	334	11	tax	tax	NOUN
elements-8887	334	12	shelter	shelter	NOUN
elements-8887	334	13	interpretation	interpretation	NOUN
elements-8887	334	14	is	be	AUX
elements-8887	334	15	closely	closely	ADV
elements-8887	334	16	correlated	correlate	VERB
elements-8887	334	17	to	to	ADP
elements-8887	334	18	the	the	DET
elements-8887	334	19	difficulty	difficulty	NOUN
elements-8887	334	20	and	and	CCONJ
elements-8887	334	21	client	client	NOUN
elements-8887	334	22	risk	risk	NOUN
elements-8887	334	23	inherent	inherent	ADJ
elements-8887	334	24	in	in	ADP
elements-8887	334	25	a	a	DET
elements-8887	334	26	transaction	transaction	NOUN
elements-8887	334	27	,	,	PUNCT
elements-8887	334	28	this	this	DET
elements-8887	334	29	pricing	pricing	NOUN
elements-8887	334	30	structure	structure	NOUN
elements-8887	334	31	is	be	AUX
elements-8887	334	32	an	an	DET
elements-8887	334	33	earnest	earnest	ADJ
elements-8887	334	34	compensation	compensation	NOUN
elements-8887	334	35	measure	measure	NOUN
elements-8887	334	36	for	for	ADP
elements-8887	334	37	professionals	professional	NOUN
elements-8887	334	38	and	and	CCONJ
elements-8887	334	39	should	should	AUX
elements-8887	334	40	be	be	AUX
elements-8887	334	41	used	use	VERB
elements-8887	334	42	for	for	ADP
elements-8887	334	43	all	all	DET
elements-8887	334	44	tax	tax	NOUN
elements-8887	334	45	shelter	shelter	NOUN
elements-8887	334	46	advisory	advisory	ADJ
elements-8887	334	47	work	work	NOUN
elements-8887	334	48	.	.	PUNCT
elements-8887	335	1	on	on	ADP
elements-8887	335	2	a	a	DET
elements-8887	335	3	macro	macro	ADJ
elements-8887	335	4	level	level	NOUN
elements-8887	335	5	,	,	PUNCT
elements-8887	335	6	in	in	ADP
elements-8887	335	7	the	the	DET
elements-8887	335	8	long	long	ADJ
elements-8887	335	9	-	-	PUNCT
elements-8887	335	10	term	term	NOUN
elements-8887	335	11	,	,	PUNCT
elements-8887	335	12	the	the	DET
elements-8887	335	13	tax	tax	NOUN
elements-8887	335	14	shelter	shelter	NOUN
elements-8887	335	15	industry	industry	NOUN
elements-8887	335	16	must	must	AUX
elements-8887	335	17	move	move	VERB
elements-8887	335	18	towards	towards	ADP
elements-8887	335	19	a	a	DET
elements-8887	335	20	principles	principle	NOUN
elements-8887	335	21	-	-	PUNCT
elements-8887	335	22	based	base	VERB
elements-8887	335	23	system	system	NOUN
elements-8887	335	24	and	and	CCONJ
elements-8887	335	25	away	away	ADV
elements-8887	335	26	from	from	ADP
elements-8887	335	27	the	the	DET
elements-8887	335	28	current	current	ADJ
elements-8887	335	29	,	,	PUNCT
elements-8887	335	30	overly	overly	ADV
elements-8887	335	31	rules	rule	NOUN
elements-8887	335	32	-	-	PUNCT
elements-8887	335	33	based	base	VERB
elements-8887	335	34	system	system	NOUN
elements-8887	335	35	.	.	PUNCT
elements-8887	336	1	i	i	PRON
elements-8887	336	2	n	n	CCONJ
elements-8887	336	3	the	the	DET
elements-8887	336	4	accounting	accounting	NOUN
elements-8887	336	5	industry	industry	NOUN
elements-8887	336	6	,	,	PUNCT
elements-8887	336	7	this	this	DET
elements-8887	336	8	change	change	NOUN
elements-8887	336	9	is	be	AUX
elements-8887	336	10	already	already	ADV
elements-8887	336	11	underway	underway	ADJ
elements-8887	336	12	.	.	PUNCT
elements-8887	337	1	lawyers	lawyer	NOUN
elements-8887	337	2	and	and	CCONJ
elements-8887	337	3	other	other	ADJ
elements-8887	337	4	tax	tax	NOUN
elements-8887	337	5	professionals	professional	NOUN
elements-8887	337	6	are	be	AUX
elements-8887	337	7	hired	hire	VERB
elements-8887	337	8	and	and	CCONJ
elements-8887	337	9	respected	respect	VERB
elements-8887	337	10	for	for	ADP
elements-8887	337	11	their	their	PRON
elements-8887	337	12	professional	professional	ADJ
elements-8887	337	13	judgment	judgment	NOUN
elements-8887	337	14	abilities	ability	NOUN
elements-8887	337	15	.	.	PUNCT
elements-8887	338	1	i	i	PRON
elements-8887	338	2	f	f	PROPN
elements-8887	338	3	our	our	PRON
elements-8887	338	4	nation	nation	NOUN
elements-8887	338	5	excessively	excessively	ADV
elements-8887	338	6	restricts	restrict	VERB
elements-8887	338	7	this	this	DET
elements-8887	338	8	judgment	judgment	NOUN
elements-8887	338	9	,	,	PUNCT
elements-8887	338	10	then	then	ADV
elements-8887	338	11	it	it	PRON
elements-8887	338	12	wi	wi	PROPN
elements-8887	338	13	l	l	PROPN
elements-8887	338	14	l	l	NOUN
elements-8887	338	15	actually	actually	ADV
elements-8887	338	16	hurt	hurt	VERB
elements-8887	338	17	our	our	PRON
elements-8887	338	18	economy	economy	NOUN
elements-8887	338	19	.	.	PUNCT
elements-8887	339	1	it	it	PRON
elements-8887	339	2	is	be	AUX
elements-8887	339	3	intuitive	intuitive	ADJ
elements-8887	339	4	that	that	SCONJ
elements-8887	339	5	"	"	PUNCT
elements-8887	339	6	the	the	DET
elements-8887	339	7	more	more	ADJ
elements-8887	339	8	detail	detail	NOUN
elements-8887	339	9	that	that	PRON
elements-8887	339	10	is	be	AUX
elements-8887	339	11	required	require	VERB
elements-8887	339	12	,	,	PUNCT
elements-8887	339	13	the	the	DET
elements-8887	339	14	less	less	ADJ
elements-8887	339	15	room	room	NOUN
elements-8887	339	16	there	there	PRON
elements-8887	339	17	is	be	VERB
elements-8887	339	18	for	for	ADP
elements-8887	339	19	judgment	judgment	NOUN
elements-8887	339	20	.	.	PUNCT
elements-8887	339	21	.	.	PUNCT
elements-8887	339	22	.	.	PUNCT
elements-8887	340	1	rules	rule	NOUN
elements-8887	340	2	increase	increase	VERB
elements-8887	340	3	complexity	complexity	NOUN
elements-8887	340	4	and	and	CCONJ
elements-8887	340	5	actually	actually	ADV
elements-8887	340	6	can	can	AUX
elements-8887	340	7	decrease	decrease	VERB
elements-8887	340	8	the	the	DET
elements-8887	340	9	meaningfulness	meaningfulness	NOUN
elements-8887	340	10	of	of	ADP
elements-8887	340	11	information	information	NOUN
elements-8887	340	12	.	.	PUNCT
elements-8887	340	13	"	"	PUNCT
elements-8887	341	1	x	x	X
elements-8887	341	2	l	l	NOUN
elements-8887	341	3	i	i	PRON
elements-8887	341	4	v	v	VERB
elements-8887	341	5	a	a	DET
elements-8887	341	6	principles	principle	NOUN
elements-8887	341	7	-	-	PUNCT
elements-8887	341	8	based	base	VERB
elements-8887	341	9	system	system	NOUN
elements-8887	341	10	would	would	AUX
elements-8887	341	11	allow	allow	VERB
elements-8887	341	12	more	more	ADJ
elements-8887	341	13	room	room	NOUN
elements-8887	341	14	for	for	ADP
elements-8887	341	15	professional	professional	ADJ
elements-8887	341	16	judgment	judgment	NOUN
elements-8887	341	17	and	and	CCONJ
elements-8887	341	18	also	also	ADV
elements-8887	341	19	diminish	diminish	VERB
elements-8887	341	20	the	the	DET
elements-8887	341	21	complexity	complexity	NOUN
elements-8887	341	22	of	of	ADP
elements-8887	341	23	our	our	PRON
elements-8887	341	24	tax	tax	NOUN
elements-8887	341	25	system	system	NOUN
elements-8887	341	26	.	.	PUNCT
elements-8887	342	1	i	i	PRON
elements-8887	342	2	n	n	ADV
elements-8887	342	3	turn	turn	VERB
elements-8887	342	4	,	,	PUNCT
elements-8887	342	5	our	our	PRON
elements-8887	342	6	nation	nation	NOUN
elements-8887	342	7	's	's	PART
elements-8887	342	8	courts	court	NOUN
elements-8887	342	9	would	would	AUX
elements-8887	342	10	not	not	PART
elements-8887	342	11	be	be	AUX
elements-8887	342	12	overburdened	overburden	VERB
elements-8887	342	13	with	with	ADP
elements-8887	342	14	unnecessary	unnecessary	ADJ
elements-8887	342	15	interpretation	interpretation	NOUN
elements-8887	342	16	of	of	ADP
elements-8887	342	17	convoluted	convoluted	ADJ
elements-8887	342	18	tax	tax	NOUN
elements-8887	342	19	rules	rule	NOUN
elements-8887	342	20	;	;	PUNCT
elements-8887	342	21	rather	rather	ADV
elements-8887	342	22	,	,	PUNCT
elements-8887	342	23	the	the	DET
elements-8887	342	24	courts	court	NOUN
elements-8887	342	25	would	would	AUX
elements-8887	342	26	establish	establish	VERB
elements-8887	342	27	principal	principal	ADJ
elements-8887	342	28	guidelines	guideline	NOUN
elements-8887	342	29	(	(	PUNCT
elements-8887	342	30	such	such	ADJ
elements-8887	342	31	as	as	ADP
elements-8887	342	32	the	the	DET
elements-8887	342	33	economic	economic	ADJ
elements-8887	342	34	substance	substance	NOUN
elements-8887	342	35	doctrine	doctrine	NOUN
elements-8887	342	36	)	)	PUNCT
elements-8887	342	37	which	which	PRON
elements-8887	342	38	would	would	AUX
elements-8887	342	39	allow	allow	VERB
elements-8887	342	40	tax	tax	NOUN
elements-8887	342	41	professionals	professional	NOUN
elements-8887	342	42	to	to	PART
elements-8887	342	43	more	more	ADV
elements-8887	342	44	easily	easily	ADV
elements-8887	342	45	evaluate	evaluate	VERB
elements-8887	342	46	the	the	DET
elements-8887	342	47	legality	legality	NOUN
elements-8887	342	48	and	and	CCONJ
elements-8887	342	49	legitimacy	legitimacy	NOUN
elements-8887	342	50	of	of	ADP
elements-8887	342	51	tax	tax	NOUN
elements-8887	342	52	shelter	shelter	NOUN
elements-8887	342	53	transactions	transaction	NOUN
elements-8887	342	54	.	.	PUNCT
elements-8887	343	1	as	as	SCONJ
elements-8887	343	2	the	the	DET
elements-8887	343	3	ceos	ceos	NOUN
elements-8887	343	4	of	of	ADP
elements-8887	343	5	the	the	DET
elements-8887	343	6	"	"	PUNCT
elements-8887	343	7	big	big	ADJ
elements-8887	343	8	6	6	NUM
elements-8887	343	9	"	"	PUNCT
elements-8887	343	10	elucidated	elucidate	VERB
elements-8887	343	11	,	,	PUNCT
elements-8887	343	12	"	"	PUNCT
elements-8887	343	13	one	one	NUM
elements-8887	343	14	of	of	ADP
elements-8887	343	15	the	the	DET
elements-8887	343	16	most	most	ADV
elements-8887	343	17	important	important	ADJ
elements-8887	343	18	lessons	lesson	NOUN
elements-8887	343	19	from	from	ADP
elements-8887	343	20	the	the	DET
elements-8887	343	21	recent	recent	ADJ
elements-8887	343	22	spate	spate	NOUN
elements-8887	343	23	of	of	ADP
elements-8887	343	24	financial	financial	ADJ
elements-8887	343	25	reporting	reporting	NOUN
elements-8887	343	26	scandals	scandal	NOUN
elements-8887	343	27	is	be	AUX
elements-8887	343	28	that	that	SCONJ
elements-8887	343	29	the	the	DET
elements-8887	343	30	world	world	NOUN
elements-8887	343	31	's	's	PART
elements-8887	343	32	complex	complex	ADJ
elements-8887	343	33	business	business	NOUN
elements-8887	343	34	transactions	transaction	NOUN
elements-8887	343	35	can	can	AUX
elements-8887	343	36	not	not	PART
elements-8887	343	37	be	be	AUX
elements-8887	343	38	communicated	communicate	VERB
elements-8887	343	39	through	through	ADP
elements-8887	343	40	proscriptive	proscriptive	ADJ
elements-8887	343	41	rules	rule	NOUN
elements-8887	343	42	:	:	PUNCT
elements-8887	343	43	clarity	clarity	NOUN
elements-8887	343	44	relies	rely	VERB
elements-8887	343	45	on	on	ADP
elements-8887	343	46	adhering	adhere	VERB
elements-8887	343	47	to	to	PART
elements-8887	343	48	sound	sound	VERB
elements-8887	343	49	principles	principle	NOUN
elements-8887	343	50	applied	apply	VERB
elements-8887	343	51	with	with	ADP
elements-8887	343	52	expert	expert	ADJ
elements-8887	343	53	judgment	judgment	NOUN
elements-8887	343	54	.	.	PUNCT
elements-8887	343	55	"	"	PUNCT
elements-8887	344	1	x	x	X
elements-8887	344	2	l	l	NOUN
elements-8887	344	3	v	v	ADP
elements-8887	344	4	the	the	DET
elements-8887	344	5	tax	tax	NOUN
elements-8887	344	6	industry	industry	NOUN
elements-8887	344	7	must	must	AUX
elements-8887	344	8	therefore	therefore	ADV
elements-8887	344	9	follow	follow	VERB
elements-8887	344	10	its	its	PRON
elements-8887	344	11	brother	brother	NOUN
elements-8887	344	12	,	,	PUNCT
elements-8887	344	13	the	the	DET
elements-8887	344	14	auditing	auditing	NOUN
elements-8887	344	15	industry	industry	NOUN
elements-8887	344	16	,	,	PUNCT
elements-8887	344	17	into	into	ADP
elements-8887	344	18	a	a	DET
elements-8887	344	19	principles	principle	NOUN
elements-8887	344	20	-	-	PUNCT
elements-8887	344	21	based	base	VERB
elements-8887	344	22	future	future	NOUN
elements-8887	344	23	.	.	PUNCT
elements-8887	345	1	e	e	NOUN
elements-8887	345	2	n	n	PROPN
elements-8887	345	3	d	d	PROPN
elements-8887	345	4	n	n	NUM
elements-8887	345	5	o	o	NOUN
elements-8887	345	6	t	t	X
elements-8887	345	7	e	e	X
elements-8887	345	8	s	s	VERB
elements-8887	345	9	i	i	PRON
elements-8887	345	10	.	.	PUNCT
elements-8887	346	1	merriam	merriam	PROPN
elements-8887	346	2	webster	webster	PROPN
elements-8887	346	3	online	online	PROPN
elements-8887	346	4	dictionary	dictionary	PROPN
elements-8887	347	1	i	i	PRON
elements-8887	347	2	i	i	INTJ
elements-8887	347	3	.	.	PUNCT
elements-8887	348	1	"	"	PUNCT
elements-8887	348	2	overview	overview	NOUN
elements-8887	348	3	and	and	CCONJ
elements-8887	348	4	history	history	NOUN
elements-8887	348	5	of	of	ADP
elements-8887	348	6	tax	tax	NOUN
elements-8887	348	7	shelters	shelter	NOUN
elements-8887	348	8	"	"	PUNCT
elements-8887	348	9	(	(	PUNCT
elements-8887	348	10	2008	2008	NUM
elements-8887	348	11	)	)	PUNCT
elements-8887	348	12	h	h	NOUN
elements-8887	349	1	i	i	PRON
elements-8887	349	2	.	.	PUNCT
elements-8887	350	1	"	"	PUNCT
elements-8887	350	2	the	the	DET
elements-8887	350	3	legislative	legislative	ADJ
elements-8887	350	4	history	history	NOUN
elements-8887	350	5	o	o	X
elements-8887	350	6	f	f	NOUN
elements-8887	350	7	abusive	abusive	ADJ
elements-8887	350	8	tax	tax	NOUN
elements-8887	350	9	shelters	shelter	NOUN
elements-8887	350	10	"	"	PUNCT
elements-8887	350	11	(	(	PUNCT
elements-8887	350	12	2005	2005	NUM
elements-8887	350	13	)	)	PUNCT
elements-8887	350	14	iv	iv	X
elements-8887	350	15	.	.	PUNCT
elements-8887	350	16	irc	irc	PROPN
elements-8887	350	17	section	section	NOUN
elements-8887	350	18	6111	6111	NUM
elements-8887	350	19	v.	v.	ADP
elements-8887	350	20	irc	irc	PROPN
elements-8887	350	21	section	section	NOUN
elements-8887	350	22	6112	6112	NUM
elements-8887	350	23	vi	vi	PROPN
elements-8887	350	24	.	.	PUNCT
elements-8887	351	1	"	"	PUNCT
elements-8887	351	2	the	the	DET
elements-8887	351	3	legislative	legislative	ADJ
elements-8887	351	4	history	history	NOUN
elements-8887	351	5	of	of	ADP
elements-8887	351	6	abusive	abusive	ADJ
elements-8887	351	7	tax	tax	NOUN
elements-8887	351	8	shelters	shelter	NOUN
elements-8887	351	9	"	"	PUNCT
elements-8887	351	10	(	(	PUNCT
elements-8887	351	11	2005	2005	NUM
elements-8887	351	12	)	)	PUNCT
elements-8887	351	13	v	v	NOUN
elements-8887	352	1	i	i	PRON
elements-8887	353	1	i	i	PRON
elements-8887	353	2	.	.	PUNCT
elements-8887	354	1	"	"	PUNCT
elements-8887	354	2	the	the	DET
elements-8887	354	3	legislative	legislative	ADJ
elements-8887	354	4	history	history	NOUN
elements-8887	354	5	of	of	ADP
elements-8887	354	6	abusive	abusive	ADJ
elements-8887	354	7	tax	tax	NOUN
elements-8887	354	8	shelters	shelter	NOUN
elements-8887	354	9	"	"	PUNCT
elements-8887	354	10	(	(	PUNCT
elements-8887	354	11	2005	2005	NUM
elements-8887	354	12	)	)	PUNCT
elements-8887	354	13	v	v	NOUN
elements-8887	355	1	i	i	PRON
elements-8887	356	1	i	i	PRON
elements-8887	356	2	i	i	PRON
elements-8887	356	3	.	.	PUNCT
elements-8887	357	1	joint	joint	ADJ
elements-8887	357	2	committee	committee	PROPN
elements-8887	357	3	on	on	ADP
elements-8887	357	4	taxation	taxation	NOUN
elements-8887	357	5	-	-	PUNCT
elements-8887	357	6	penalty	penalty	NOUN
elements-8887	357	7	study	study	NOUN
elements-8887	357	8	ix	ix	INTJ
elements-8887	357	9	.	.	PUNCT
elements-8887	358	1	jct	jct	PROPN
elements-8887	358	2	examination	examination	NOUN
elements-8887	358	3	of	of	ADP
elements-8887	358	4	abusive	abusive	ADJ
elements-8887	358	5	tax	tax	NOUN
elements-8887	358	6	shelters	shelter	NOUN
elements-8887	358	7	-	-	PUNCT
elements-8887	358	8	jcx	jcx	ADJ
elements-8887	358	9	84	84	NUM
elements-8887	358	10	-	-	SYM
elements-8887	358	11	99	99	NUM
elements-8887	358	12	x.	x.	NOUN
elements-8887	358	13	treasury	treasury	PROPN
elements-8887	358	14	white	white	PROPN
elements-8887	358	15	paper	paper	PROPN
elements-8887	358	16	on	on	ADP
elements-8887	358	17	corporate	corporate	ADJ
elements-8887	358	18	tax	tax	NOUN
elements-8887	358	19	shelters	shelter	NOUN
elements-8887	358	20	xi	xi	X
elements-8887	358	21	.	.	PUNCT
elements-8887	359	1	treasury	treasury	PROPN
elements-8887	359	2	penalty	penalty	NOUN
elements-8887	359	3	study	study	NOUN
elements-8887	359	4	on	on	ADP
elements-8887	359	5	corporate	corporate	ADJ
elements-8887	359	6	tax	tax	NOUN
elements-8887	359	7	shelters	shelter	NOUN
elements-8887	359	8	x	x	PUNCT
elements-8887	360	1	i	i	PRON
elements-8887	360	2	i	i	INTJ
elements-8887	360	3	.	.	PUNCT
elements-8887	361	1	interviewee	interviewee	PROPN
elements-8887	361	2	b	b	NOUN
elements-8887	361	3	x	x	INTJ
elements-8887	362	1	i	i	PRON
elements-8887	362	2	i	i	INTJ
elements-8887	362	3	i	i	INTJ
elements-8887	362	4	.	.	PUNCT
elements-8887	363	1	irs	irs	PROPN
elements-8887	363	2	announcement	announcement	NOUN
elements-8887	363	3	2000	2000	NUM
elements-8887	363	4	-	-	SYM
elements-8887	363	5	12	12	NUM
elements-8887	363	6	xiv	xiv	NOUN
elements-8887	363	7	.	.	PUNCT
elements-8887	364	1	irs	irs	PROPN
elements-8887	364	2	announcement	announcement	NOUN
elements-8887	364	3	2000	2000	NUM
elements-8887	364	4	-	-	SYM
elements-8887	364	5	51	51	NUM
elements-8887	364	6	xv	xv	NOUN
elements-8887	364	7	.	.	PUNCT
elements-8887	365	1	"	"	PUNCT
elements-8887	365	2	the	the	DET
elements-8887	365	3	legislative	legislative	ADJ
elements-8887	365	4	history	history	NOUN
elements-8887	365	5	of	of	ADP
elements-8887	365	6	abusive	abusive	ADJ
elements-8887	365	7	tax	tax	NOUN
elements-8887	365	8	shelters	shelter	NOUN
elements-8887	365	9	"	"	PUNCT
elements-8887	365	10	(	(	PUNCT
elements-8887	365	11	2005	2005	NUM
elements-8887	365	12	)	)	PUNCT
elements-8887	365	13	xvi	xvi	NOUN
elements-8887	365	14	.	.	PUNCT
elements-8887	366	1	a	a	DET
elements-8887	366	2	l	l	NOUN
elements-8887	366	3	l	l	NOUN
elements-8887	366	4	interviewees	interviewee	NOUN
elements-8887	366	5	espoused	espouse	VERB
elements-8887	366	6	this	this	DET
elements-8887	366	7	opinion	opinion	NOUN
elements-8887	366	8	.	.	PUNCT
elements-8887	367	1	xvii	xvii	PROPN
elements-8887	367	2	.	.	PUNCT
elements-8887	368	1	gregory	gregory	PROPN
elements-8887	368	2	v.	v.	ADP
elements-8887	368	3	helvering	helvering	PROPN
elements-8887	368	4	(	(	PUNCT
elements-8887	368	5	1935	1935	NUM
elements-8887	368	6	)	)	PUNCT
elements-8887	368	7	xvii	xvii	VERB
elements-8887	369	1	i	i	PRON
elements-8887	369	2	.	.	PUNCT
elements-8887	370	1	salsman	salsman	NOUN
elements-8887	370	2	(	(	PUNCT
elements-8887	370	3	2002	2002	NUM
elements-8887	370	4	)	)	PUNCT
elements-8887	370	5	xix	xix	PROPN
elements-8887	370	6	.	.	PUNCT
elements-8887	371	1	gregory	gregory	PROPN
elements-8887	371	2	v.	v.	ADP
elements-8887	371	3	helvering	helvering	PROPN
elements-8887	371	4	(	(	PUNCT
elements-8887	371	5	1935	1935	NUM
elements-8887	371	6	)	)	PUNCT
elements-8887	372	1	xx	xx	X
elements-8887	372	2	.	.	PUNCT
elements-8887	373	1	long	long	ADJ
elements-8887	373	2	-	-	PUNCT
elements-8887	373	3	term	term	NOUN
elements-8887	373	4	capital	capital	NOUN
elements-8887	373	5	holdings	holding	NOUN
elements-8887	373	6	v.	v.	ADP
elements-8887	373	7	united	united	PROPN
elements-8887	373	8	states	states	PROPN
elements-8887	373	9	of	of	ADP
elements-8887	373	10	america	america	PROPN
elements-8887	373	11	(	(	PUNCT
elements-8887	373	12	2005	2005	NUM
elements-8887	373	13	)	)	PUNCT
elements-8887	373	14	xxi	xxi	PROPN
elements-8887	373	15	.	.	PUNCT
elements-8887	374	1	keinan	keinan	PROPN
elements-8887	374	2	(	(	PUNCT
elements-8887	374	3	2006	2006	NUM
elements-8887	374	4	)	)	PUNCT
elements-8887	374	5	xxii	xxii	PROPN
elements-8887	374	6	.	.	PUNCT
elements-8887	375	1	keinan	keinan	NOUN
elements-8887	375	2	(	(	PUNCT
elements-8887	375	3	2006	2006	NUM
elements-8887	375	4	)	)	PUNCT
elements-8887	375	5	xxii	xxii	NOUN
elements-8887	376	1	i	i	PRON
elements-8887	376	2	.	.	PUNCT
elements-8887	377	1	hi	hi	INTJ
elements-8887	377	2	l	l	PROPN
elements-8887	377	3	ton	ton	NOUN
elements-8887	377	4	(	(	PUNCT
elements-8887	377	5	2008	2008	NUM
elements-8887	377	6	)	)	PUNCT
elements-8887	377	7	xxiv	xxiv	PROPN
elements-8887	377	8	.	.	PUNCT
elements-8887	378	1	beale	beale	NOUN
elements-8887	378	2	(	(	PUNCT
elements-8887	378	3	2006	2006	NUM
elements-8887	378	4	)	)	PUNCT
elements-8887	378	5	xxv	xxv	PROPN
elements-8887	378	6	.	.	PUNCT
elements-8887	379	1	rostain	rostain	PROPN
elements-8887	379	2	(	(	PUNCT
elements-8887	379	3	2006	2006	NUM
elements-8887	379	4	)	)	PUNCT
elements-8887	379	5	xxvi	xxvi	PROPN
elements-8887	379	6	.	.	PUNCT
elements-8887	380	1	rostain	rostain	NOUN
elements-8887	380	2	(	(	PUNCT
elements-8887	380	3	2006	2006	NUM
elements-8887	380	4	)	)	PUNCT
elements-8887	380	5	xxvii	xxvii	PROPN
elements-8887	380	6	.	.	PUNCT
elements-8887	381	1	interviewees	interviewee	NOUN
elements-8887	381	2	a	a	PRON
elements-8887	381	3	and	and	CCONJ
elements-8887	381	4	b	b	NOUN
elements-8887	381	5	e	e	X
elements-8887	381	6	l	l	X
elements-8887	381	7	e	e	X
elements-8887	381	8	m	m	PROPN
elements-8887	381	9	e	e	NOUN
elements-8887	381	10	n	n	PROPN
elements-8887	381	11	t	t	PROPN
elements-8887	381	12	s	s	PROPN
elements-8887	381	13	:	:	PUNCT
elements-8887	381	14	:	:	PUNCT
elements-8887	381	15	f	f	PROPN
elements-8887	381	16	a	a	DET
elements-8887	381	17	l	l	NOUN
elements-8887	381	18	l	l	NOUN
elements-8887	381	19	08	08	NUM
elements-8887	381	20	xxviii	xxviii	PROPN
elements-8887	381	21	.	.	PUNCT
elements-8887	382	1	rostain	rostain	NOUN
elements-8887	382	2	(	(	PUNCT
elements-8887	382	3	2006	2006	NUM
elements-8887	382	4	)	)	PUNCT
elements-8887	382	5	xxix	xxix	PROPN
elements-8887	382	6	.	.	PUNCT
elements-8887	382	7	interviewee	interviewee	PROPN
elements-8887	382	8	a	a	DET
elements-8887	382	9	xxx	xxx	NOUN
elements-8887	382	10	.	.	PUNCT
elements-8887	383	1	container	container	PROPN
elements-8887	383	2	corp	corp	PROPN
elements-8887	383	3	.	.	PROPN
elements-8887	383	4	v.	v.	ADP
elements-8887	383	5	franchise	franchise	PROPN
elements-8887	383	6	tax	tax	PROPN
elements-8887	383	7	board	board	NOUN
elements-8887	383	8	(	(	PUNCT
elements-8887	383	9	1983	1983	NUM
elements-8887	383	10	)	)	PUNCT
elements-8887	383	11	xxxi	xxxi	PROPN
elements-8887	383	12	.	.	PUNCT
elements-8887	384	1	interviewee	interviewee	PROPN
elements-8887	384	2	c	c	PROPN
elements-8887	384	3	xxxii	xxxii	PROPN
elements-8887	384	4	.	.	PUNCT
elements-8887	385	1	interviewee	interviewee	PROPN
elements-8887	385	2	c	c	PROPN
elements-8887	385	3	xxxiii	xxxiii	PROPN
elements-8887	385	4	.	.	PUNCT
elements-8887	386	1	a	a	DET
elements-8887	386	2	l	l	NOUN
elements-8887	386	3	l	l	NOUN
elements-8887	386	4	interviewees	interviewee	NOUN
elements-8887	386	5	espoused	espouse	VERB
elements-8887	386	6	this	this	DET
elements-8887	386	7	opinion	opinion	NOUN
elements-8887	386	8	.	.	PUNCT
elements-8887	387	1	xxxiv	xxxiv	PROPN
elements-8887	387	2	.	.	PUNCT
elements-8887	388	1	interviewees	interviewee	NOUN
elements-8887	388	2	a	a	PRON
elements-8887	388	3	and	and	CCONJ
elements-8887	388	4	b	b	NOUN
elements-8887	388	5	xxxv	xxxv	PROPN
elements-8887	388	6	.	.	PUNCT
elements-8887	389	1	interviewee	interviewee	PROPN
elements-8887	389	2	a	a	DET
elements-8887	389	3	xxxvi	xxxvi	NOUN
elements-8887	389	4	.	.	PUNCT
elements-8887	390	1	rostain	rostain	NOUN
elements-8887	390	2	(	(	PUNCT
elements-8887	390	3	2006	2006	NUM
elements-8887	390	4	)	)	PUNCT
elements-8887	390	5	xxxvii	xxxvii	PROPN
elements-8887	390	6	.	.	PUNCT
elements-8887	391	1	interviewee	interviewee	VERB
elements-8887	391	2	a	a	DET
elements-8887	391	3	xxxviii	xxxviii	PROPN
elements-8887	391	4	.	.	PUNCT
elements-8887	392	1	interviewee	interviewee	PROPN
elements-8887	392	2	a	a	DET
elements-8887	392	3	xxxix	xxxix	PROPN
elements-8887	392	4	.	.	PUNCT
elements-8887	392	5	rostain	rostain	PROPN
elements-8887	392	6	(	(	PUNCT
elements-8887	392	7	2006	2006	NUM
elements-8887	392	8	)	)	PUNCT
elements-8887	393	1	xl	xl	PROPN
elements-8887	393	2	.	.	PROPN
elements-8887	393	3	interviewee	interviewee	PROPN
elements-8887	393	4	a	a	DET
elements-8887	393	5	xl	xl	PROPN
elements-8887	393	6	i	i	PROPN
elements-8887	393	7	.	.	PUNCT
elements-8887	394	1	interviewee	interviewee	VERB
elements-8887	394	2	a	a	PRON
elements-8887	394	3	xl	xl	PROPN
elements-8887	395	1	i	i	PRON
elements-8887	396	1	i	i	PRON
elements-8887	396	2	.	.	PUNCT
elements-8887	397	1	sheppard	sheppard	PROPN
elements-8887	397	2	(	(	PUNCT
elements-8887	397	3	2008	2008	NUM
elements-8887	397	4	)	)	PUNCT
elements-8887	398	1	x	x	X
elements-8887	399	1	l	l	NOUN
elements-8887	400	1	i	i	PRON
elements-8887	401	1	i	i	INTJ
elements-8887	402	1	i	i	PRON
elements-8887	402	2	.	.	PUNCT
elements-8887	403	1	dipiazza	dipiazza	NOUN
elements-8887	403	2	(	(	PUNCT
elements-8887	403	3	2006	2006	NUM
elements-8887	403	4	)	)	PUNCT
elements-8887	403	5	xliv	xliv	PROPN
elements-8887	403	6	.	.	PUNCT
elements-8887	404	1	dipiazza	dipiazza	PROPN
elements-8887	404	2	(	(	PUNCT
elements-8887	404	3	2006	2006	NUM
elements-8887	404	4	)	)	PUNCT
elements-8887	404	5	xlv	xlv	PROPN
elements-8887	404	6	.	.	PUNCT
elements-8887	405	1	dipiazza	dipiazza	PROPN
elements-8887	405	2	(	(	PUNCT
elements-8887	405	3	2006	2006	NUM
elements-8887	405	4	)	)	PUNCT
elements-8887	405	5	r	r	NOUN
elements-8887	405	6	e	e	NOUN
elements-8887	405	7	f	f	NOUN
elements-8887	405	8	e	e	NOUN
elements-8887	405	9	r	r	NOUN
elements-8887	405	10	e	e	NOUN
elements-8887	405	11	n	n	NOUN
elements-8887	405	12	c	c	NOUN
elements-8887	405	13	e	e	NOUN
elements-8887	406	1	s	s	PROPN
elements-8887	407	1	beale	beale	NOUN
elements-8887	407	2	,	,	PUNCT
elements-8887	407	3	leslie	leslie	PROPN
elements-8887	407	4	.	.	PUNCT
elements-8887	408	1	"	"	PUNCT
elements-8887	408	2	glaxo	glaxo	NOUN
elements-8887	408	3	transfer	transfer	NOUN
elements-8887	408	4	pricing	pricing	NOUN
elements-8887	408	5	settlement	settlement	NOUN
elements-8887	408	6	.	.	PUNCT
elements-8887	408	7	"	"	PUNCT
elements-8887	409	1	a	a	DET
elements-8887	409	2	taxing	tax	VERB
elements-8887	409	3	matter	matter	NOUN
elements-8887	409	4	.	.	PUNCT
elements-8887	410	1	http://ataxingmatter.blogs.com/tax/2006/09/glaxo_transfer	http://ataxingmatter.blogs.com/tax/2006/09/glaxo_transfer	VERB
elements-8887	410	2	_	_	NOUN
elements-8887	410	3	.	.	PUNCT
elements-8887	411	1	h	h	PROPN
elements-8887	411	2	t	t	PROPN
elements-8887	411	3	m	m	VERB
elements-8887	411	4	l	l	NOUN
elements-8887	411	5	.	.	PUNCT
elements-8887	412	1	accessed	access	VERB
elements-8887	412	2	11	11	NUM
elements-8887	412	3	september	september	PROPN
elements-8887	412	4	2006	2006	NUM
elements-8887	412	5	.	.	PUNCT
elements-8887	413	1	cma	cma	PROPN
elements-8887	413	2	consolidated	consolidated	PROPN
elements-8887	413	3	inc	inc	PROPN
elements-8887	413	4	.	.	PROPN
elements-8887	414	1	v.	v.	PROPN
elements-8887	414	2	comissioner	comissioner	PROPN
elements-8887	414	3	,	,	PUNCT
elements-8887	414	4	89	89	NUM
elements-8887	414	5	t.c.m	t.c.m	NOUN
elements-8887	414	6	.	.	PUNCT
elements-8887	415	1	(	(	PUNCT
elements-8887	415	2	cch	cch	NOUN
elements-8887	415	3	)	)	PUNCT
elements-8887	415	4	701	701	NUM
elements-8887	415	5	,	,	PUNCT
elements-8887	415	6	2005	2005	NUM
elements-8887	415	7	tax	tax	NOUN
elements-8887	415	8	.	.	PUNCT
elements-8887	416	1	ct	ct	X
elements-8887	416	2	.	.	PUNCT
elements-8887	417	1	memo	memo	NOUN
elements-8887	417	2	lexis	lexi	VERB
elements-8887	417	3	16	16	NUM
elements-8887	417	4	.	.	PUNCT
elements-8887	418	1	container	container	PROPN
elements-8887	418	2	corp	corp	PROPN
elements-8887	418	3	.	.	PROPN
elements-8887	418	4	v.	v.	ADP
elements-8887	418	5	franchise	franchise	PROPN
elements-8887	418	6	tax	tax	PROPN
elements-8887	418	7	board	board	NOUN
elements-8887	418	8	,	,	PUNCT
elements-8887	418	9	463	463	NUM
elements-8887	418	10	u.s	u.s	PROPN
elements-8887	418	11	.	.	PROPN
elements-8887	418	12	159	159	NUM
elements-8887	418	13	(	(	PUNCT
elements-8887	418	14	1983	1983	NUM
elements-8887	418	15	)	)	PUNCT
elements-8887	418	16	.	.	PUNCT
elements-8887	419	1	dipiazza	dipiazza	PROPN
elements-8887	419	2	,	,	PUNCT
elements-8887	419	3	samuel	samuel	PROPN
elements-8887	419	4	,	,	PUNCT
elements-8887	419	5	et	et	PROPN
elements-8887	419	6	al	al	PROPN
elements-8887	419	7	.	.	PUNCT
elements-8887	420	1	"	"	PUNCT
elements-8887	420	2	global	global	ADJ
elements-8887	420	3	capital	capital	NOUN
elements-8887	420	4	markets	market	NOUN
elements-8887	420	5	and	and	CCONJ
elements-8887	420	6	the	the	DET
elements-8887	420	7	global	global	ADJ
elements-8887	420	8	economy	economy	NOUN
elements-8887	420	9	:	:	PUNCT
elements-8887	420	10	a	a	DET
elements-8887	420	11	view	view	NOUN
elements-8887	420	12	from	from	ADP
elements-8887	420	13	the	the	DET
elements-8887	420	14	ceo	ceo	NOUN
elements-8887	420	15	's	's	PART
elements-8887	420	16	o	o	NOUN
elements-8887	420	17	f	f	NOUN
elements-8887	420	18	the	the	DET
elements-8887	420	19	international	international	ADJ
elements-8887	420	20	audit	audit	NOUN
elements-8887	420	21	networks	network	NOUN
elements-8887	420	22	.	.	PUNCT
elements-8887	420	23	"	"	PUNCT
elements-8887	421	1	global	global	ADJ
elements-8887	421	2	public	public	ADJ
elements-8887	421	3	policy	policy	NOUN
elements-8887	421	4	symposium	symposium	NOUN
elements-8887	421	5	.	.	PUNCT
elements-8887	422	1	november	november	PROPN
elements-8887	422	2	2006	2006	NUM
elements-8887	422	3	.	.	PUNCT
elements-8887	423	1	gregory	gregory	PROPN
elements-8887	423	2	v.	v.	PROPN
elements-8887	423	3	helvering	helvere	VERB
elements-8887	423	4	.	.	PUNCT
elements-8887	424	1	69	69	NUM
elements-8887	424	2	f.2d	f.2d	PUNCT
elements-8887	424	3	809	809	NUM
elements-8887	424	4	,	,	PUNCT
elements-8887	424	5	810	810	NUM
elements-8887	424	6	(	(	PUNCT
elements-8887	424	7	2d	2d	NUM
elements-8887	424	8	cir	cir	NOUN
elements-8887	424	9	.	.	PUNCT
elements-8887	424	10	1934	1934	NUM
elements-8887	424	11	)	)	PUNCT
elements-8887	424	12	,	,	PUNCT
elements-8887	424	13	aff'd	aff'd	NOUN
elements-8887	424	14	,	,	PUNCT
elements-8887	424	15	293	293	NUM
elements-8887	424	16	u.s	u.s	PROPN
elements-8887	424	17	.	.	PROPN
elements-8887	424	18	465	465	NUM
elements-8887	424	19	,	,	PUNCT
elements-8887	424	20	55	55	NUM
elements-8887	424	21	s.ct	s.ct	NOUN
elements-8887	424	22	.	.	PROPN
elements-8887	424	23	266	266	NUM
elements-8887	424	24	,	,	PUNCT
elements-8887	424	25	79	79	NUM
elements-8887	424	26	l.ed	l.ed	PROPN
elements-8887	424	27	.	.	PROPN
elements-8887	425	1	596	596	NUM
elements-8887	425	2	(	(	PUNCT
elements-8887	425	3	1935	1935	NUM
elements-8887	425	4	)	)	PUNCT
elements-8887	425	5	.	.	PUNCT
elements-8887	426	1	hi	hi	INTJ
elements-8887	426	2	l	l	NOUN
elements-8887	426	3	ton	ton	NOUN
elements-8887	426	4	,	,	PUNCT
elements-8887	426	5	ronald	ronald	PROPN
elements-8887	426	6	.	.	PUNCT
elements-8887	426	7	2008	2008	NUM
elements-8887	426	8	.	.	PUNCT
elements-8887	427	1	managerial	managerial	ADJ
elements-8887	427	2	accounting	accounting	NOUN
elements-8887	427	3	.	.	PUNCT
elements-8887	428	1	7th	7th	ADJ
elements-8887	428	2	ed	ed	NOUN
elements-8887	428	3	.	.	PUNCT
elements-8887	429	1	new	new	PROPN
elements-8887	429	2	york	york	PROPN
elements-8887	429	3	:	:	PUNCT
elements-8887	429	4	mcgraw	mcgraw	PROPN
elements-8887	429	5	-	-	PUNCT
elements-8887	429	6	hil	hil	PROPN
elements-8887	429	7	l	l	PROPN
elements-8887	429	8	/	/	SYM
elements-8887	429	9	irwin	irwin	PROPN
elements-8887	429	10	.	.	PUNCT
elements-8887	430	1	i	i	PRON
elements-8887	430	2	.	.	PUNCT
elements-8887	431	1	r	r	NOUN
elements-8887	431	2	.	.	PUNCT
elements-8887	432	1	c	c	PROPN
elements-8887	432	2	§	§	PROPN
elements-8887	432	3	6	6	NUM
elements-8887	433	1	i	i	NOUN
elements-8887	433	2	i	i	PRON
elements-8887	433	3	2	2	NUM
elements-8887	433	4	.	.	PUNCT
elements-8887	433	5	i.r.c	i.r.c	NOUN
elements-8887	433	6	.	.	PUNCT
elements-8887	434	1	i	i	PRON
elements-8887	434	2	6111	6111	NUM
elements-8887	434	3	.	.	PUNCT
elements-8887	435	1	interviewee	interviewee	PROPN
elements-8887	435	2	a.	a.	NOUN
elements-8887	435	3	apr	apr	PROPN
elements-8887	436	1	i	i	NOUN
elements-8887	436	2	l	l	PROPN
elements-8887	436	3	2	2	NUM
elements-8887	436	4	,	,	PUNCT
elements-8887	436	5	2008	2008	NUM
elements-8887	436	6	.	.	PUNCT
elements-8887	437	1	interviewee	interviewee	PROPN
elements-8887	437	2	b.	b.	PROPN
elements-8887	437	3	apr	apr	PROPN
elements-8887	438	1	i	i	PRON
elements-8887	438	2	l	l	PROPN
elements-8887	438	3	4	4	NUM
elements-8887	438	4	,	,	PUNCT
elements-8887	438	5	2008	2008	NUM
elements-8887	438	6	.	.	PUNCT
elements-8887	439	1	interviewee	interviewee	PROPN
elements-8887	439	2	c.	c.	PROPN
elements-8887	439	3	apr	apr	PROPN
elements-8887	440	1	i	i	NOUN
elements-8887	440	2	l	l	PROPN
elements-8887	440	3	2	2	NUM
elements-8887	440	4	,	,	PUNCT
elements-8887	440	5	2008	2008	NUM
elements-8887	440	6	.	.	PUNCT
elements-8887	441	1	irs	irs	PROPN
elements-8887	441	2	announcement	announcement	NOUN
elements-8887	441	3	2000	2000	NUM
elements-8887	441	4	-	-	SYM
elements-8887	441	5	12	12	NUM
elements-8887	441	6	.	.	PUNCT
elements-8887	442	1	joint	joint	ADJ
elements-8887	442	2	committee	committee	PROPN
elements-8887	442	3	on	on	ADP
elements-8887	442	4	taxation	taxation	NOUN
elements-8887	442	5	,	,	PUNCT
elements-8887	442	6	special	special	ADJ
elements-8887	442	7	tax	tax	NOUN
elements-8887	442	8	penalty	penalty	NOUN
elements-8887	442	9	study	study	NOUN
elements-8887	442	10	.	.	PUNCT
elements-8887	443	1	june	june	PROPN
elements-8887	443	2	1999	1999	NUM
elements-8887	443	3	.	.	PUNCT
elements-8887	444	1	joint	joint	ADJ
elements-8887	444	2	committee	committee	PROPN
elements-8887	444	3	on	on	ADP
elements-8887	444	4	taxation	taxation	NOUN
elements-8887	444	5	-	-	PUNCT
elements-8887	444	6	examination	examination	NOUN
elements-8887	444	7	of	of	ADP
elements-8887	444	8	abusive	abusive	ADJ
elements-8887	444	9	tax	tax	NOUN
elements-8887	444	10	shelters	shelter	NOUN
elements-8887	444	11	-	-	PUNCT
elements-8887	444	12	jcx	jcx	ADJ
elements-8887	444	13	84	84	NUM
elements-8887	444	14	-	-	SYM
elements-8887	444	15	99	99	NUM
elements-8887	444	16	.	.	PUNCT
elements-8887	445	1	july	july	PROPN
elements-8887	445	2	1999	1999	NUM
elements-8887	445	3	.	.	PUNCT
elements-8887	446	1	keinan	keinan	PROPN
elements-8887	446	2	,	,	PUNCT
elements-8887	446	3	yoram	yoram	PROPN
elements-8887	446	4	.	.	PUNCT
elements-8887	447	1	2006	2006	NUM
elements-8887	447	2	.	.	PUNCT
elements-8887	448	1	playing	play	VERB
elements-8887	448	2	the	the	DET
elements-8887	448	3	audit	audit	NOUN
elements-8887	448	4	lottery	lottery	NOUN
elements-8887	448	5	:	:	PUNCT
elements-8887	448	6	the	the	DET
elements-8887	448	7	role	role	NOUN
elements-8887	448	8	of	of	ADP
elements-8887	448	9	penalties	penalty	NOUN
elements-8887	448	10	in	in	ADP
elements-8887	448	11	the	the	DET
elements-8887	448	12	u.s	u.s	PROPN
elements-8887	448	13	.	.	PROPN
elements-8887	448	14	tax	tax	NOUN
elements-8887	448	15	law	law	NOUN
elements-8887	448	16	in	in	ADP
elements-8887	448	17	the	the	DET
elements-8887	448	18	aftermath	aftermath	NOUN
elements-8887	448	19	of	of	ADP
elements-8887	448	20	long	long	ADJ
elements-8887	448	21	term	term	NOUN
elements-8887	448	22	capital	capital	NOUN
elements-8887	448	23	holdings	holding	NOUN
elements-8887	448	24	v.	v.	ADP
elements-8887	448	25	united	united	PROPN
elements-8887	448	26	states	states	PROPN
elements-8887	448	27	,	,	PUNCT
elements-8887	448	28	3	3	NUM
elements-8887	448	29	berkeley	berkeley	PROPN
elements-8887	448	30	bus	bus	NOUN
elements-8887	448	31	.	.	PUNCT
elements-8887	449	1	l.j	l.j	PROPN
elements-8887	449	2	.	.	PROPN
elements-8887	450	1	381	381	NUM
elements-8887	450	2	.	.	PUNCT
elements-8887	451	1	long	long	ADJ
elements-8887	451	2	term	term	NOUN
elements-8887	451	3	capital	capital	NOUN
elements-8887	451	4	holdings	holding	NOUN
elements-8887	451	5	lp	lp	PROPN
elements-8887	451	6	v.	v.	PROPN
elements-8887	451	7	united	united	PROPN
elements-8887	451	8	states	states	PROPN
elements-8887	451	9	,	,	PUNCT
elements-8887	451	10	150	150	NUM
elements-8887	451	11	fed	feed	VERB
elements-8887	451	12	.	.	PUNCT
elements-8887	452	1	app'x	app'x	PROPN
elements-8887	452	2	40	40	NUM
elements-8887	452	3	(	(	PUNCT
elements-8887	452	4	2d	2d	NUM
elements-8887	452	5	cir	cir	NOUN
elements-8887	452	6	.	.	PROPN
elements-8887	452	7	2005	2005	NUM
elements-8887	452	8	)	)	PUNCT
elements-8887	452	9	.	.	PUNCT
elements-8887	453	1	"	"	PUNCT
elements-8887	453	2	overview	overview	NOUN
elements-8887	453	3	and	and	CCONJ
elements-8887	453	4	history	history	NOUN
elements-8887	453	5	of	of	ADP
elements-8887	453	6	tax	tax	NOUN
elements-8887	453	7	shelters	shelter	NOUN
elements-8887	453	8	.	.	PUNCT
elements-8887	453	9	"	"	PUNCT
elements-8887	454	1	tax	tax	NOUN
elements-8887	454	2	shelter	shelter	NOUN
elements-8887	454	3	lawsuits	lawsuit	NOUN
elements-8887	454	4	.	.	PUNCT
elements-8887	455	1	2008	2008	NUM
elements-8887	455	2	.	.	PUNCT
elements-8887	456	1	http://www.tax	http://www.tax	NOUN
elements-8887	456	2	-	-	PUNCT
elements-8887	456	3	shelter	shelter	NOUN
elements-8887	456	4	lawsuits.com/pages/overview.html	lawsuits.com/pages/overview.html	PROPN
elements-8887	456	5	.	.	PUNCT
elements-8887	456	6	penalty	penalty	NOUN
elements-8887	456	7	study	study	NOUN
elements-8887	456	8	on	on	ADP
elements-8887	456	9	corporate	corporate	ADJ
elements-8887	456	10	tax	tax	NOUN
elements-8887	456	11	shelters	shelter	NOUN
elements-8887	456	12	.	.	PUNCT
elements-8887	457	1	october	october	PROPN
elements-8887	457	2	1999	1999	NUM
elements-8887	457	3	.	.	PUNCT
elements-8887	458	1	u.s	u.s	PROPN
elements-8887	458	2	.	.	PROPN
elements-8887	458	3	treasury	treasury	PROPN
elements-8887	458	4	department	department	PROPN
elements-8887	458	5	.	.	PUNCT
elements-8887	459	1	quill	quill	PROPN
elements-8887	459	2	corp	corp	PROPN
elements-8887	459	3	.	.	PROPN
elements-8887	459	4	v.	v.	ADP
elements-8887	459	5	north	north	PROPN
elements-8887	459	6	dakota	dakota	PROPN
elements-8887	459	7	,	,	PUNCT
elements-8887	459	8	(	(	PUNCT
elements-8887	459	9	91	91	NUM
elements-8887	459	10	-	-	SYM
elements-8887	459	11	0194	0194	NUM
elements-8887	459	12	)	)	PUNCT
elements-8887	459	13	,	,	PUNCT
elements-8887	459	14	504	504	NUM
elements-8887	459	15	u.s	u.s	PROPN
elements-8887	459	16	.	.	PROPN
elements-8887	459	17	298	298	NUM
elements-8887	459	18	(	(	PUNCT
elements-8887	459	19	1992	1992	NUM
elements-8887	459	20	)	)	PUNCT
elements-8887	459	21	.	.	PUNCT
elements-8887	460	1	rostain	rostain	PROPN
elements-8887	460	2	,	,	PUNCT
elements-8887	460	3	tanina	tanina	PROPN
elements-8887	460	4	.	.	PUNCT
elements-8887	461	1	2006	2006	NUM
elements-8887	461	2	.	.	PUNCT
elements-8887	462	1	"	"	PUNCT
elements-8887	462	2	travails	travail	NOUN
elements-8887	462	3	i	i	PRON
elements-8887	462	4	n	n	PRON
elements-8887	462	5	tax	tax	NOUN
elements-8887	462	6	:	:	PUNCT
elements-8887	462	7	kpmg	kpmg	PROPN
elements-8887	462	8	and	and	CCONJ
elements-8887	462	9	the	the	DET
elements-8887	462	10	taxshelter	taxshelter	NOUN
elements-8887	462	11	controversy	controversy	NOUN
elements-8887	462	12	.	.	PUNCT
elements-8887	462	13	"	"	PUNCT
elements-8887	463	1	legal	legal	ADJ
elements-8887	463	2	ethics	ethic	NOUN
elements-8887	463	3	:	:	PUNCT
elements-8887	463	4	law	law	NOUN
elements-8887	463	5	stories	story	NOUN
elements-8887	463	6	.	.	PUNCT
elements-8887	464	1	ed	ed	NOUN
elements-8887	464	2	.	.	PUNCT
elements-8887	464	3	rhode	rhode	PROPN
elements-8887	464	4	,	,	PUNCT
elements-8887	464	5	deborah	deborah	PROPN
elements-8887	464	6	and	and	CCONJ
elements-8887	464	7	luban	luban	PROPN
elements-8887	464	8	,	,	PUNCT
elements-8887	464	9	david	david	PROPN
elements-8887	464	10	.	.	PUNCT
elements-8887	465	1	new	new	PROPN
elements-8887	465	2	york	york	PROPN
elements-8887	465	3	.	.	PUNCT
elements-8887	466	1	chapter	chapter	NOUN
elements-8887	466	2	3	3	NUM
elements-8887	466	3	.	.	PUNCT
elements-8887	466	4	salsman	salsman	PROPN
elements-8887	466	5	,	,	PUNCT
elements-8887	466	6	richard	richard	PROPN
elements-8887	466	7	.	.	PUNCT
elements-8887	467	1	"	"	PUNCT
elements-8887	467	2	treasury	treasury	PROPN
elements-8887	467	3	secretary	secretary	NOUN
elements-8887	467	4	paul	paul	PROPN
elements-8887	467	5	o'neil	o'neil	PROPN
elements-8887	467	6	confuses	confuse	VERB
elements-8887	467	7	tax	tax	NOUN
elements-8887	467	8	avoidance	avoidance	NOUN
elements-8887	467	9	versus	versus	ADP
elements-8887	467	10	tax	tax	NOUN
elements-8887	467	11	evasion	evasion	NOUN
elements-8887	467	12	.	.	PUNCT
elements-8887	467	13	"	"	PUNCT
elements-8887	468	1	capitalism	capitalism	NOUN
elements-8887	468	2	magazine	magazine	NOUN
elements-8887	468	3	.	.	PUNCT
elements-8887	469	1	13	13	NUM
elements-8887	469	2	september	september	PROPN
elements-8887	469	3	2002	2002	NUM
elements-8887	469	4	.	.	PUNCT
elements-8887	470	1	http://www.capmag.com/article.asp?id=	http://www.capmag.com/article.asp?id=	NOUN
elements-8887	470	2	1856	1856	NUM
elements-8887	470	3	.	.	PUNCT
elements-8887	471	1	accessed	access	VERB
elements-8887	471	2	4	4	NUM
elements-8887	471	3	apr	apr	NOUN
elements-8887	471	4	i	i	NOUN
elements-8887	471	5	l	l	PROPN
elements-8887	471	6	2008	2008	NUM
elements-8887	471	7	.	.	PUNCT
elements-8887	472	1	santa	santa	PROPN
elements-8887	472	2	monica	monica	PROPN
elements-8887	472	3	pictures	pictures	PROPN
elements-8887	472	4	,	,	PUNCT
elements-8887	472	5	llc	llc	PROPN
elements-8887	472	6	.	.	PUNCT
elements-8887	473	1	v.	v.	PROPN
elements-8887	473	2	commissioner	commissioner	NOUN
elements-8887	473	3	,	,	PUNCT
elements-8887	473	4	98	98	NUM
elements-8887	473	5	t.c.m	t.c.m	NOUN
elements-8887	473	6	.	.	PUNCT
elements-8887	474	1	(	(	PUNCT
elements-8887	474	2	cch	cch	NOUN
elements-8887	474	3	)	)	PUNCT
elements-8887	474	4	1157	1157	NUM
elements-8887	474	5	(	(	PUNCT
elements-8887	474	6	2005	2005	NUM
elements-8887	474	7	)	)	PUNCT
elements-8887	474	8	.	.	PUNCT
elements-8887	475	1	sheppard	sheppard	PROPN
elements-8887	475	2	,	,	PUNCT
elements-8887	475	3	harrison	harrison	PROPN
elements-8887	475	4	.	.	PUNCT
elements-8887	476	1	"	"	PUNCT
elements-8887	476	2	schwarzenegger	schwarzenegger	NOUN
elements-8887	476	3	targets	target	NOUN
elements-8887	476	4	tax	tax	NOUN
elements-8887	476	5	cheats	cheat	NOUN
elements-8887	476	6	.	.	PUNCT
elements-8887	476	7	"	"	PUNCT
elements-8887	477	1	the	the	DET
elements-8887	477	2	mercury	mercury	NOUN
elements-8887	477	3	news	news	PROPN
elements-8887	477	4	online	online	NOUN
elements-8887	477	5	,	,	PUNCT
elements-8887	477	6	http://www.mercurynews.com/localnewsheadlines/ci_8228577?nclick_check=i	http://www.mercurynews.com/localnewsheadlines/ci_8228577?nclick_check=i	PROPN
elements-8887	477	7	.	.	PUNCT
elements-8887	477	8	accessed	access	VERB
elements-8887	477	9	11	11	NUM
elements-8887	477	10	february	february	NOUN
elements-8887	477	11	2008	2008	NUM
elements-8887	477	12	.	.	PUNCT
elements-8887	478	1	"	"	PUNCT
elements-8887	478	2	tax	tax	NOUN
elements-8887	478	3	shelters	shelter	NOUN
elements-8887	478	4	.	.	PUNCT
elements-8887	478	5	"	"	PUNCT
elements-8887	479	1	merriam	merriam	PROPN
elements-8887	479	2	-	-	PUNCT
elements-8887	479	3	webster	webster	PROPN
elements-8887	479	4	online	online	PROPN
elements-8887	479	5	dictionary	dictionary	PROPN
elements-8887	479	6	.	.	PUNCT
elements-8887	480	1	http://www.merriam-webster.com/dictionary/tax%20shelters	http://www.merriam-webster.com/dictionary/tax%20shelter	NOUN
elements-8887	480	2	.	.	PUNCT
elements-8887	481	1	accessed	access	VERB
elements-8887	481	2	4	4	NUM
elements-8887	481	3	apri	apri	PROPN
elements-8887	481	4	l	l	NOUN
elements-8887	481	5	2008	2008	NUM
elements-8887	481	6	.	.	PUNCT
elements-8887	482	1	"	"	PUNCT
elements-8887	482	2	the	the	DET
elements-8887	482	3	legislative	legislative	ADJ
elements-8887	482	4	history	history	NOUN
elements-8887	482	5	of	of	ADP
elements-8887	482	6	abusive	abusive	ADJ
elements-8887	482	7	tax	tax	NOUN
elements-8887	482	8	shelters	shelter	NOUN
elements-8887	482	9	.	.	PUNCT
elements-8887	482	10	"	"	PUNCT
elements-8887	483	1	2005	2005	NUM
elements-8887	483	2	.	.	PUNCT
elements-8887	484	1	abusive	abusive	ADJ
elements-8887	484	2	tax	tax	NOUN
elements-8887	484	3	shelter	shelter	NOUN
elements-8887	484	4	history	history	NOUN
elements-8887	484	5	.	.	PUNCT
elements-8887	485	1	internal	internal	ADJ
elements-8887	485	2	revenue	revenue	NOUN
elements-8887	485	3	service	service	NOUN
elements-8887	485	4	.	.	PUNCT
elements-8887	486	1	http://www.irs.g0v	http://www.irs.g0v	PROPN
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elements-8887	487	1	pub	pub	NOUN
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elements-8887	487	3	irs	irs	PROPN
elements-8887	487	4	-	-	PUNCT
elements-8887	487	5	utl	utl	PROPN
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elements-8887	487	8	.	.	PUNCT
elements-8887	488	1	white	white	ADJ
elements-8887	488	2	paper	paper	PROPN
elements-8887	488	3	on	on	ADP
elements-8887	488	4	corporate	corporate	ADJ
elements-8887	488	5	tax	tax	NOUN
elements-8887	488	6	shelters	shelter	NOUN
elements-8887	488	7	.	.	PUNCT
elements-8887	489	1	july	july	PROPN
elements-8887	489	2	1999	1999	NUM
elements-8887	489	3	u.s	u.s	PROPN
elements-8887	489	4	.	.	PROPN
elements-8887	489	5	treasury	treasury	PROPN
elements-8887	489	6	department	department	PROPN
elements-8887	489	7	.	.	PUNCT
elements-8887	490	1	irs	irs	PROPN
elements-8887	490	2	announcement	announcement	NOUN
elements-8887	490	3	2000	2000	NUM
elements-8887	490	4	-	-	SYM
elements-8887	490	5	51	51	NUM
elements-8887	490	6	.	.	PUNCT
elements-8887	491	1	a	a	DET
elements-8887	491	2	b	b	X
elements-8887	491	3	u	u	NOUN
elements-8887	491	4	s	s	NOUN
elements-8887	491	5	i	i	INTJ
elements-8887	491	6	v	v	X
elements-8887	491	7	e	e	X
elements-8887	491	8	t	t	PROPN
elements-8887	491	9	a	a	DET
elements-8887	491	10	x	x	SYM
elements-8887	491	11	s	s	NOUN
elements-8887	491	12	h	h	NOUN
elements-8887	491	13	e	e	NOUN
elements-8887	491	14	l	l	NOUN
elements-8887	491	15	t	t	NOUN
elements-8887	491	16	e	e	X
elements-8887	491	17	r	r	NOUN
elements-8887	491	18	s	s	NOUN
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elements-8887	491	20	_	_	NOUN
elements-8887	491	21	http://www.tax	http://www.tax	NOUN
elements-8887	491	22	-	-	PUNCT
elements-8887	491	23	shelterhttp://lawsuits.com	shelterhttp://lawsuits.com	NUM
elements-8887	491	24	/	/	SYM
elements-8887	491	25	pages	page	NOUN
elements-8887	491	26	/	/	SYM
elements-8887	491	27	overview.html	overview.html	NUM
elements-8887	491	28	http://www.capmag.com/article	http://www.capmag.com/article	X
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elements-8887	491	30	http://www.irs.g0v	http://www.irs.g0v	NOUN
elements-8887	491	31	/	/	SYM
elements-8887	491	32	pub	pub	NOUN
elements-8887	491	33	/	/	SYM
elements-8887	491	34	irs	irs	PROPN
elements-8887	491	35	-	-	PUNCT
elements-8887	491	36	utl	utl	PROPN
elements-8887	491	37	/	/	SYM
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