id	sid	tid	token	lemma	pos
ftr-1851	1	1	florida	florida	PROPN
ftr-1851	1	2	tax	tax	NOUN
ftr-1851	1	3	review	review	NOUN
ftr-1851	1	4	volume	volume	NOUN
ftr-1851	1	5	6	6	NUM
ftr-1851	1	6	2004	2004	NUM
ftr-1851	1	7	special	special	ADJ
ftr-1851	1	8	issue	issue	NOUN
ftr-1851	1	9	recent	recent	ADJ
ftr-1851	1	10	developments	development	NOUN
ftr-1851	1	11	in	in	ADP
ftr-1851	1	12	federal	federal	ADJ
ftr-1851	1	13	income	income	NOUN
ftr-1851	1	14	taxation	taxation	NOUN
ftr-1851	1	15	*	*	PUNCT
ftr-1851	1	16	the	the	DET
ftr-1851	1	17	year	year	NOUN
ftr-1851	1	18	2003	2003	NUM
ftr-1851	1	19	ira	ira	PROPN
ftr-1851	1	20	b.	b.	PROPN
ftr-1851	1	21	shepard	shepard	PROPN
ftr-1851	1	22	"	"	PUNCT
ftr-1851	1	23	martin	martin	PROPN
ftr-1851	1	24	j.	j.	PROPN
ftr-1851	1	25	mcmahon	mcmahon	PROPN
ftr-1851	1	26	,	,	PUNCT
ftr-1851	1	27	jr	jr	PROPN
ftr-1851	1	28	.	.	PUNCT
ftr-1851	1	29	*	*	PUNCT
ftr-1851	1	30	*	*	PUNCT
ftr-1851	1	31	*	*	PUNCT
ftr-1851	1	32	i.	i.	PROPN
ftr-1851	1	33	accounting	accounting	PROPN
ftr-1851	1	34	.......................................	.......................................	PUNCT
ftr-1851	2	1	449	449	NUM
ftr-1851	2	2	a.	a.	NOUN
ftr-1851	2	3	accounting	accounting	NOUN
ftr-1851	2	4	methods	method	NOUN
ftr-1851	2	5	............................	............................	PUNCT
ftr-1851	2	6	449	449	NUM
ftr-1851	2	7	b.	b.	NOUN
ftr-1851	2	8	inventories	inventory	NOUN
ftr-1851	2	9	...................................	...................................	PUNCT
ftr-1851	2	10	451	451	NUM
ftr-1851	2	11	c.	c.	NOUN
ftr-1851	2	12	installment	installment	NOUN
ftr-1851	2	13	method	method	NOUN
ftr-1851	2	14	.............................	.............................	PUNCT
ftr-1851	2	15	451	451	NUM
ftr-1851	2	16	d.	d.	NOUN
ftr-1851	2	17	year	year	NOUN
ftr-1851	2	18	of	of	ADP
ftr-1851	2	19	receipt	receipt	NOUN
ftr-1851	2	20	or	or	CCONJ
ftr-1851	2	21	deduction	deduction	NOUN
ftr-1851	2	22	.....................	.....................	PUNCT
ftr-1851	2	23	451	451	NUM
ftr-1851	2	24	h.	h.	NOUN
ftr-1851	2	25	business	business	NOUN
ftr-1851	2	26	income	income	NOUN
ftr-1851	2	27	and	and	CCONJ
ftr-1851	2	28	deductions	deduction	NOUN
ftr-1851	2	29	....................	....................	PUNCT
ftr-1851	2	30	454	454	NUM
ftr-1851	2	31	a	a	PRON
ftr-1851	2	32	.	.	PUNCT
ftr-1851	3	1	income	income	NOUN
ftr-1851	3	2	......................................	......................................	PUNCT
ftr-1851	3	3	454	454	NUM
ftr-1851	3	4	b.	b.	NOUN
ftr-1851	3	5	deductible	deductible	ADJ
ftr-1851	3	6	expenses	expense	NOUN
ftr-1851	3	7	versus	versus	ADP
ftr-1851	3	8	capitalization	capitalization	NOUN
ftr-1851	3	9	..........	..........	PUNCT
ftr-1851	3	10	457	457	NUM
ftr-1851	3	11	c.	c.	PROPN
ftr-1851	3	12	reasonable	reasonable	ADJ
ftr-1851	3	13	compensation	compensation	NOUN
ftr-1851	3	14	.......................	.......................	PUNCT
ftr-1851	3	15	462	462	NUM
ftr-1851	3	16	d.	d.	PROPN
ftr-1851	3	17	miscellaneous	miscellaneous	ADJ
ftr-1851	3	18	expenses	expense	NOUN
ftr-1851	3	19	.........................	.........................	PUNCT
ftr-1851	3	20	463	463	NUM
ftr-1851	3	21	e.	e.	NOUN
ftr-1851	3	22	depreciation	depreciation	NOUN
ftr-1851	3	23	and	and	CCONJ
ftr-1851	3	24	amortization	amortization	NOUN
ftr-1851	3	25	...................	...................	PUNCT
ftr-1851	3	26	466	466	NUM
ftr-1851	3	27	f.	f.	NOUN
ftr-1851	3	28	credits	credit	NOUN
ftr-1851	3	29	......................................	......................................	PUNCT
ftr-1851	3	30	470	470	NUM
ftr-1851	3	31	g.	g.	NOUN
ftr-1851	3	32	natural	natural	ADJ
ftr-1851	3	33	resources	resource	NOUN
ftr-1851	3	34	deductions	deduction	NOUN
ftr-1851	3	35	&	&	CCONJ
ftr-1851	3	36	credits	credit	NOUN
ftr-1851	3	37	...........	...........	PUNCT
ftr-1851	3	38	474	474	NUM
ftr-1851	3	39	h.	h.	PROPN
ftr-1851	3	40	loss	loss	NOUN
ftr-1851	3	41	transactions	transaction	NOUN
ftr-1851	3	42	,	,	PUNCT
ftr-1851	3	43	bad	bad	ADJ
ftr-1851	3	44	debts	debt	NOUN
ftr-1851	3	45	and	and	CCONJ
ftr-1851	3	46	nols	nols	PROPN
ftr-1851	3	47	............	............	PUNCT
ftr-1851	3	48	479	479	NUM
ftr-1851	3	49	i.	i.	NOUN
ftr-1851	3	50	at	at	ADP
ftr-1851	3	51	-	-	PUNCT
ftr-1851	3	52	risk	risk	NOUN
ftr-1851	3	53	and	and	CCONJ
ftr-1851	3	54	passive	passive	ADJ
ftr-1851	3	55	activity	activity	NOUN
ftr-1851	3	56	losses	loss	NOUN
ftr-1851	3	57	................	................	PUNCT
ftr-1851	4	1	480	480	NUM
ftr-1851	4	2	*	*	NOUN
ftr-1851	4	3	this	this	DET
ftr-1851	4	4	outline	outline	NOUN
ftr-1851	4	5	is	be	AUX
ftr-1851	4	6	based	base	VERB
ftr-1851	4	7	on	on	ADP
ftr-1851	4	8	prior	prior	ADJ
ftr-1851	4	9	current	current	ADJ
ftr-1851	4	10	developments	development	NOUN
ftr-1851	4	11	outlines	outline	NOUN
ftr-1851	4	12	presented	present	VERB
ftr-1851	4	13	by	by	ADP
ftr-1851	4	14	the	the	DET
ftr-1851	4	15	authors	author	NOUN
ftr-1851	4	16	at	at	ADP
ftr-1851	4	17	numerous	numerous	ADJ
ftr-1851	4	18	continuing	continue	VERB
ftr-1851	4	19	legal	legal	ADJ
ftr-1851	4	20	education	education	NOUN
ftr-1851	4	21	conferences	conference	NOUN
ftr-1851	4	22	over	over	ADP
ftr-1851	4	23	the	the	DET
ftr-1851	4	24	past	past	ADJ
ftr-1851	4	25	year	year	NOUN
ftr-1851	4	26	.	.	PUNCT
ftr-1851	5	1	among	among	ADP
ftr-1851	5	2	the	the	DET
ftr-1851	5	3	conferences	conference	NOUN
ftr-1851	5	4	at	at	ADP
ftr-1851	5	5	which	which	PRON
ftr-1851	5	6	one	one	NUM
ftr-1851	5	7	or	or	CCONJ
ftr-1851	5	8	both	both	PRON
ftr-1851	5	9	of	of	ADP
ftr-1851	5	10	the	the	DET
ftr-1851	5	11	authors	author	NOUN
ftr-1851	5	12	presented	present	VERB
ftr-1851	5	13	current	current	ADJ
ftr-1851	5	14	developments	development	NOUN
ftr-1851	5	15	based	base	VERB
ftr-1851	5	16	on	on	ADP
ftr-1851	5	17	this	this	DET
ftr-1851	5	18	outline	outline	NOUN
ftr-1851	5	19	during	during	ADP
ftr-1851	5	20	the	the	DET
ftr-1851	5	21	year	year	NOUN
ftr-1851	5	22	2003	2003	NUM
ftr-1851	5	23	:	:	PUNCT
ftr-1851	5	24	aba	aba	PROPN
ftr-1851	5	25	tax	tax	NOUN
ftr-1851	5	26	section	section	NOUN
ftr-1851	5	27	midyear	midyear	NOUN
ftr-1851	5	28	meeting	meeting	NOUN
ftr-1851	5	29	,	,	PUNCT
ftr-1851	5	30	american	american	PROPN
ftr-1851	5	31	institute	institute	PROPN
ftr-1851	5	32	on	on	ADP
ftr-1851	5	33	federal	federal	ADJ
ftr-1851	5	34	taxation	taxation	NOUN
ftr-1851	5	35	,	,	PUNCT
ftr-1851	5	36	american	american	PROPN
ftr-1851	5	37	petroleum	petroleum	PROPN
ftr-1851	5	38	institute	institute	PROPN
ftr-1851	5	39	,	,	PUNCT
ftr-1851	5	40	denver	denver	PROPN
ftr-1851	5	41	tax	tax	PROPN
ftr-1851	5	42	institute	institute	PROPN
ftr-1851	5	43	,	,	PUNCT
ftr-1851	5	44	houston	houston	PROPN
ftr-1851	5	45	bar	bar	PROPN
ftr-1851	5	46	association	association	NOUN
ftr-1851	5	47	tax	tax	NOUN
ftr-1851	5	48	section	section	NOUN
ftr-1851	5	49	,	,	PUNCT
ftr-1851	5	50	kentucky	kentucky	PROPN
ftr-1851	5	51	institute	institute	PROPN
ftr-1851	5	52	on	on	ADP
ftr-1851	5	53	federal	federal	ADJ
ftr-1851	5	54	taxation	taxation	NOUN
ftr-1851	5	55	,	,	PUNCT
ftr-1851	5	56	state	state	NOUN
ftr-1851	5	57	bar	bar	NOUN
ftr-1851	5	58	of	of	ADP
ftr-1851	5	59	new	new	PROPN
ftr-1851	5	60	mexico	mexico	PROPN
ftr-1851	5	61	tax	tax	NOUN
ftr-1851	5	62	symposium	symposium	NOUN
ftr-1851	5	63	,	,	PUNCT
ftr-1851	5	64	university	university	NOUN
ftr-1851	5	65	of	of	ADP
ftr-1851	5	66	north	north	PROPN
ftr-1851	5	67	carolina	carolina	PROPN
ftr-1851	5	68	tax	tax	PROPN
ftr-1851	5	69	institute	institute	PROPN
ftr-1851	5	70	,	,	PUNCT
ftr-1851	5	71	southern	southern	ADJ
ftr-1851	5	72	federal	federal	PROPN
ftr-1851	5	73	tax	tax	PROPN
ftr-1851	5	74	institute	institute	PROPN
ftr-1851	5	75	,	,	PUNCT
ftr-1851	5	76	state	state	NOUN
ftr-1851	5	77	bar	bar	NOUN
ftr-1851	5	78	of	of	ADP
ftr-1851	5	79	texas	texas	PROPN
ftr-1851	5	80	tax	tax	NOUN
ftr-1851	5	81	section	section	NOUN
ftr-1851	5	82	,	,	PUNCT
ftr-1851	5	83	tax	tax	NOUN
ftr-1851	5	84	executives	executives	PROPN
ftr-1851	5	85	institute	institute	PROPN
ftr-1851	5	86	,	,	PUNCT
ftr-1851	5	87	tennessee	tennessee	PROPN
ftr-1851	5	88	tax	tax	PROPN
ftr-1851	5	89	institute	institute	PROPN
ftr-1851	5	90	,	,	PUNCT
ftr-1851	5	91	texas	texas	PROPN
ftr-1851	5	92	society	society	NOUN
ftr-1851	5	93	of	of	ADP
ftr-1851	5	94	cpas	cpas	PROPN
ftr-1851	5	95	(	(	PUNCT
ftr-1851	5	96	austin	austin	PROPN
ftr-1851	5	97	chapter	chapter	PROPN
ftr-1851	5	98	)	)	PUNCT
ftr-1851	5	99	institute	institute	PROPN
ftr-1851	5	100	,	,	PUNCT
ftr-1851	5	101	university	university	PROPN
ftr-1851	5	102	of	of	ADP
ftr-1851	5	103	texas	texas	PROPN
ftr-1851	5	104	annual	annual	ADJ
ftr-1851	5	105	taxation	taxation	NOUN
ftr-1851	5	106	conference	conference	NOUN
ftr-1851	5	107	,	,	PUNCT
ftr-1851	5	108	university	university	PROPN
ftr-1851	5	109	of	of	ADP
ftr-1851	5	110	virginia	virginia	PROPN
ftr-1851	5	111	conference	conference	PROPN
ftr-1851	5	112	on	on	ADP
ftr-1851	5	113	federal	federal	ADJ
ftr-1851	5	114	taxation	taxation	NOUN
ftr-1851	5	115	,	,	PUNCT
ftr-1851	5	116	wednesday	wednesday	PROPN
ftr-1851	5	117	tax	tax	PROPN
ftr-1851	5	118	forum	forum	PROPN
ftr-1851	5	119	(	(	PUNCT
ftr-1851	5	120	houston	houston	PROPN
ftr-1851	5	121	)	)	PUNCT
ftr-1851	5	122	,	,	PUNCT
ftr-1851	5	123	william	william	PROPN
ftr-1851	5	124	&	&	CCONJ
ftr-1851	5	125	mary	mary	PROPN
ftr-1851	5	126	tax	tax	PROPN
ftr-1851	5	127	conference	conference	NOUN
ftr-1851	5	128	.	.	PUNCT
ftr-1851	6	1	*	*	PUNCT
ftr-1851	6	2	*	*	PUNCT
ftr-1851	6	3	professor	professor	NOUN
ftr-1851	6	4	of	of	ADP
ftr-1851	6	5	law	law	NOUN
ftr-1851	6	6	,	,	PUNCT
ftr-1851	6	7	university	university	PROPN
ftr-1851	6	8	of	of	ADP
ftr-1851	6	9	houston	houston	PROPN
ftr-1851	6	10	law	law	NOUN
ftr-1851	6	11	center	center	NOUN
ftr-1851	6	12	.	.	PUNCT
ftr-1851	7	1	*	*	PUNCT
ftr-1851	7	2	*	*	PUNCT
ftr-1851	7	3	*	*	PUNCT
ftr-1851	7	4	clarence	clarence	NOUN
ftr-1851	7	5	teselle	teselle	NOUN
ftr-1851	7	6	professor	professor	NOUN
ftr-1851	7	7	of	of	ADP
ftr-1851	7	8	law	law	NOUN
ftr-1851	7	9	,	,	PUNCT
ftr-1851	7	10	university	university	PROPN
ftr-1851	7	11	of	of	ADP
ftr-1851	7	12	florida	florida	PROPN
ftr-1851	7	13	fredric	fredric	PROPN
ftr-1851	7	14	g.	g.	PROPN
ftr-1851	7	15	levin	levin	PROPN
ftr-1851	7	16	college	college	PROPN
ftr-1851	7	17	of	of	ADP
ftr-1851	7	18	law	law	PROPN
ftr-1851	7	19	.	.	PUNCT
ftr-1851	8	1	florida	florida	PROPN
ftr-1851	8	2	tax	tax	PROPN
ftr-1851	8	3	review	review	PROPN
ftr-1851	8	4	iii	iii	PROPN
ftr-1851	8	5	.	.	PUNCT
ftr-1851	8	6	investment	investment	NOUN
ftr-1851	8	7	gain	gain	NOUN
ftr-1851	8	8	...................................	...................................	PUNCT
ftr-1851	8	9	480	480	NUM
ftr-1851	8	10	a.	a.	NOUN
ftr-1851	8	11	capital	capital	NOUN
ftr-1851	8	12	gain	gain	NOUN
ftr-1851	8	13	and	and	CCONJ
ftr-1851	8	14	loss	loss	NOUN
ftr-1851	8	15	..........................	..........................	PUNCT
ftr-1851	8	16	480	480	NUM
ftr-1851	8	17	b.	b.	PROPN
ftr-1851	8	18	section	section	PROPN
ftr-1851	8	19	121	121	NUM
ftr-1851	8	20	...................................	...................................	SYM
ftr-1851	8	21	482	482	NUM
ftr-1851	8	22	c.	c.	PROPN
ftr-1851	8	23	section	section	PROPN
ftr-1851	8	24	1031	1031	NUM
ftr-1851	8	25	..................................	..................................	PUNCT
ftr-1851	9	1	482	482	NUM
ftr-1851	9	2	d.	d.	PROPN
ftr-1851	9	3	section	section	PROPN
ftr-1851	9	4	1035	1035	NUM
ftr-1851	9	5	..................................	..................................	PUNCT
ftr-1851	9	6	483	483	NUM
ftr-1851	9	7	e.	e.	PROPN
ftr-1851	9	8	section	section	PROPN
ftr-1851	9	9	1041	1041	NUM
ftr-1851	9	10	..................................	..................................	PUNCT
ftr-1851	9	11	483	483	NUM
ftr-1851	9	12	iv	iv	NOUN
ftr-1851	9	13	.	.	PUNCT
ftr-1851	9	14	compensation	compensation	NOUN
ftr-1851	9	15	issues	issue	NOUN
ftr-1851	9	16	...............................	...............................	PUNCT
ftr-1851	9	17	484	484	NUM
ftr-1851	9	18	a.	a.	NOUN
ftr-1851	9	19	fringe	fringe	NOUN
ftr-1851	9	20	benefits	benefit	NOUN
ftr-1851	9	21	..............................	..............................	PUNCT
ftr-1851	9	22	484	484	NUM
ftr-1851	9	23	b.	b.	NOUN
ftr-1851	9	24	qualified	qualify	VERB
ftr-1851	9	25	deferred	defer	VERB
ftr-1851	9	26	compensation	compensation	NOUN
ftr-1851	9	27	plans	plan	NOUN
ftr-1851	9	28	............	............	PUNCT
ftr-1851	9	29	488	488	NUM
ftr-1851	9	30	c.	c.	PROPN
ftr-1851	9	31	nonqualified	nonqualifie	VERB
ftr-1851	9	32	deferred	defer	VERB
ftr-1851	9	33	compensation	compensation	NOUN
ftr-1851	9	34	,	,	PUNCT
ftr-1851	9	35	section	section	NOUN
ftr-1851	9	36	83	83	NUM
ftr-1851	9	37	,	,	PUNCT
ftr-1851	9	38	and	and	CCONJ
ftr-1851	9	39	stock	stock	NOUN
ftr-1851	9	40	options	option	NOUN
ftr-1851	9	41	....................	....................	PUNCT
ftr-1851	10	1	489	489	NUM
ftr-1851	10	2	d.	d.	PROPN
ftr-1851	10	3	individual	individual	PROPN
ftr-1851	10	4	retirement	retirement	NOUN
ftr-1851	10	5	accounts	account	NOUN
ftr-1851	10	6	...................	...................	PUNCT
ftr-1851	10	7	490	490	NUM
ftr-1851	10	8	v.	v.	ADP
ftr-1851	10	9	personal	personal	ADJ
ftr-1851	10	10	income	income	NOUN
ftr-1851	10	11	and	and	CCONJ
ftr-1851	10	12	deductions	deduction	NOUN
ftr-1851	10	13	...................	...................	PUNCT
ftr-1851	10	14	490	490	NUM
ftr-1851	10	15	a	a	PRON
ftr-1851	10	16	.	.	PUNCT
ftr-1851	11	1	rates	rate	NOUN
ftr-1851	11	2	........................................	........................................	PUNCT
ftr-1851	12	1	490	490	NUM
ftr-1851	12	2	b	b	NOUN
ftr-1851	12	3	miscellaneous	miscellaneous	ADJ
ftr-1851	12	4	income	income	NOUN
ftr-1851	12	5	..........................	..........................	PUNCT
ftr-1851	12	6	494	494	NUM
ftr-1851	12	7	c.	c.	NOUN
ftr-1851	12	8	profit	profit	NOUN
ftr-1851	12	9	-	-	PUNCT
ftr-1851	12	10	seeking	seek	VERB
ftr-1851	12	11	individual	individual	ADJ
ftr-1851	12	12	deductions	deduction	NOUN
ftr-1851	12	13	..............	..............	PUNCT
ftr-1851	12	14	495	495	NUM
ftr-1851	12	15	d.	d.	PROPN
ftr-1851	12	16	hobby	hobby	PROPN
ftr-1851	12	17	losses	loss	NOUN
ftr-1851	12	18	and	and	CCONJ
ftr-1851	12	19	§	§	PROPN
ftr-1851	12	20	280a	280a	PROPN
ftr-1851	12	21	home	home	NOUN
ftr-1851	12	22	office	office	NOUN
ftr-1851	12	23	and	and	CCONJ
ftr-1851	12	24	vacation	vacation	NOUN
ftr-1851	12	25	homes	home	NOUN
ftr-1851	12	26	...............................	...............................	PUNCT
ftr-1851	12	27	499	499	NUM
ftr-1851	12	28	e.	e.	PROPN
ftr-1851	12	29	deductions	deduction	NOUN
ftr-1851	12	30	and	and	CCONJ
ftr-1851	12	31	credits	credit	NOUN
ftr-1851	12	32	for	for	ADP
ftr-1851	12	33	personal	personal	ADJ
ftr-1851	12	34	expenses	expense	NOUN
ftr-1851	12	35	.......	.......	PUNCT
ftr-1851	12	36	499	499	NUM
ftr-1851	12	37	f.	f.	PROPN
ftr-1851	12	38	education	education	PROPN
ftr-1851	12	39	:	:	PUNCT
ftr-1851	12	40	helping	helping	AUX
ftr-1851	12	41	pay	pay	VERB
ftr-1851	12	42	college	college	NOUN
ftr-1851	12	43	tuition	tuition	NOUN
ftr-1851	12	44	(	(	PUNCT
ftr-1851	12	45	or	or	CCONJ
ftr-1851	12	46	is	be	AUX
ftr-1851	12	47	it	it	PRON
ftr-1851	12	48	helping	help	VERB
ftr-1851	12	49	colleges	college	NOUN
ftr-1851	12	50	increase	increase	VERB
ftr-1851	12	51	tuition	tuition	NOUN
ftr-1851	12	52	?	?	PUNCT
ftr-1851	12	53	)	)	PUNCT
ftr-1851	12	54	.................	.................	PUNCT
ftr-1851	13	1	502	502	NUM
ftr-1851	13	2	vi	vi	NOUN
ftr-1851	13	3	.	.	PUNCT
ftr-1851	13	4	corporations	corporation	NOUN
ftr-1851	13	5	.....................................	.....................................	PUNCT
ftr-1851	14	1	502	502	NUM
ftr-1851	14	2	a.	a.	NOUN
ftr-1851	14	3	entity	entity	NOUN
ftr-1851	14	4	and	and	CCONJ
ftr-1851	14	5	formation	formation	NOUN
ftr-1851	14	6	...........................	...........................	PUNCT
ftr-1851	15	1	502	502	NUM
ftr-1851	15	2	b.	b.	NOUN
ftr-1851	15	3	distributions	distribution	NOUN
ftr-1851	15	4	and	and	CCONJ
ftr-1851	15	5	redemptions	redemption	NOUN
ftr-1851	15	6	...................	...................	PUNCT
ftr-1851	15	7	504	504	NUM
ftr-1851	15	8	c.	c.	NOUN
ftr-1851	15	9	liquidations	liquidation	NOUN
ftr-1851	15	10	..................................	..................................	PUNCT
ftr-1851	16	1	505	505	NUM
ftr-1851	16	2	d.	d.	NOUN
ftr-1851	16	3	s	s	PART
ftr-1851	16	4	corporations	corporation	NOUN
ftr-1851	16	5	................................	................................	PUNCT
ftr-1851	17	1	505	505	NUM
ftr-1851	17	2	e.	e.	PROPN
ftr-1851	17	3	affiliated	affiliate	VERB
ftr-1851	17	4	corporations	corporation	NOUN
ftr-1851	17	5	.........................	.........................	PUNCT
ftr-1851	17	6	506	506	NUM
ftr-1851	17	7	f.	f.	NOUN
ftr-1851	17	8	reorganizations	reorganization	NOUN
ftr-1851	17	9	...............................	...............................	PUNCT
ftr-1851	17	10	511	511	NUM
ftr-1851	17	11	g.	g.	NOUN
ftr-1851	17	12	corporate	corporate	ADJ
ftr-1851	17	13	divisions	division	NOUN
ftr-1851	17	14	............................	............................	PUNCT
ftr-1851	17	15	515	515	NUM
ftr-1851	17	16	h.	h.	NOUN
ftr-1851	17	17	personal	personal	ADJ
ftr-1851	17	18	holding	hold	VERB
ftr-1851	17	19	companies	company	NOUN
ftr-1851	17	20	and	and	CCONJ
ftr-1851	17	21	accumulated	accumulate	VERB
ftr-1851	17	22	earnings	earning	NOUN
ftr-1851	17	23	tax	tax	NOUN
ftr-1851	17	24	.................................	.................................	PUNCT
ftr-1851	17	25	518	518	NUM
ftr-1851	17	26	i.	i.	NOUN
ftr-1851	17	27	miscellaneous	miscellaneous	ADJ
ftr-1851	17	28	corporate	corporate	ADJ
ftr-1851	17	29	issues	issue	NOUN
ftr-1851	17	30	..................	..................	PUNCT
ftr-1851	17	31	519	519	NUM
ftr-1851	17	32	vii	vii	PROPN
ftr-1851	17	33	.	.	PUNCT
ftr-1851	17	34	partnerships	partnership	NOUN
ftr-1851	17	35	......................................	......................................	PUNCT
ftr-1851	17	36	520	520	NUM
ftr-1851	17	37	a.	a.	NOUN
ftr-1851	17	38	formation	formation	NOUN
ftr-1851	17	39	and	and	CCONJ
ftr-1851	17	40	taxable	taxable	ADJ
ftr-1851	17	41	years	year	NOUN
ftr-1851	17	42	....................	....................	PUNCT
ftr-1851	17	43	520	520	NUM
ftr-1851	17	44	b.	b.	NOUN
ftr-1851	17	45	allocations	allocation	NOUN
ftr-1851	17	46	of	of	ADP
ftr-1851	17	47	distributive	distributive	ADJ
ftr-1851	17	48	share	share	NOUN
ftr-1851	17	49	partnership	partnership	NOUN
ftr-1851	17	50	debt	debt	NOUN
ftr-1851	17	51	,	,	PUNCT
ftr-1851	17	52	and	and	CCONJ
ftr-1851	17	53	outside	outside	ADP
ftr-1851	17	54	basis	basis	NOUN
ftr-1851	17	55	..............................	..............................	PUNCT
ftr-1851	17	56	520	520	NUM
ftr-1851	17	57	c.	c.	NOUN
ftr-1851	17	58	distributions	distribution	NOUN
ftr-1851	17	59	and	and	CCONJ
ftr-1851	17	60	transactions	transaction	NOUN
ftr-1851	17	61	between	between	ADP
ftr-1851	17	62	the	the	DET
ftr-1851	17	63	partnership	partnership	NOUN
ftr-1851	17	64	and	and	CCONJ
ftr-1851	17	65	partners	partner	NOUN
ftr-1851	17	66	........................	........................	PUNCT
ftr-1851	17	67	524	524	NUM
ftr-1851	17	68	d.	d.	NOUN
ftr-1851	17	69	sales	sale	NOUN
ftr-1851	17	70	of	of	ADP
ftr-1851	17	71	partnership	partnership	NOUN
ftr-1851	17	72	interests	interest	NOUN
ftr-1851	17	73	,	,	PUNCT
ftr-1851	17	74	liquidations	liquidation	NOUN
ftr-1851	17	75	and	and	CCONJ
ftr-1851	17	76	m	m	NOUN
ftr-1851	17	77	erges	erge	NOUN
ftr-1851	17	78	...................................	...................................	PUNCT
ftr-1851	17	79	526	526	NUM
ftr-1851	17	80	e.	e.	PROPN
ftr-1851	17	81	inside	inside	ADP
ftr-1851	17	82	basis	basis	NOUN
ftr-1851	17	83	adjustments	adjustment	NOUN
ftr-1851	17	84	........................	........................	PUNCT
ftr-1851	17	85	526	526	NUM
ftr-1851	17	86	f.	f.	PROPN
ftr-1851	17	87	partnership	partnership	PROPN
ftr-1851	17	88	audit	audit	NOUN
ftr-1851	17	89	rules	rule	NOUN
ftr-1851	17	90	.........................	.........................	PUNCT
ftr-1851	18	1	527	527	NUM
ftr-1851	18	2	g.	g.	NOUN
ftr-1851	18	3	m	m	VERB
ftr-1851	18	4	iscellaneous	iscellaneous	ADJ
ftr-1851	18	5	.................................	.................................	PUNCT
ftr-1851	19	1	528	528	NUM
ftr-1851	19	2	[	[	X
ftr-1851	19	3	voi.6	voi.6	NOUN
ftr-1851	19	4	:	:	PUNCT
ftr-1851	19	5	si	si	PROPN
ftr-1851	19	6	2004	2004	NUM
ftr-1851	19	7	]	]	PUNCT
ftr-1851	19	8	recent	recent	ADJ
ftr-1851	19	9	developments	development	NOUN
ftr-1851	19	10	in	in	ADP
ftr-1851	19	11	federal	federal	ADJ
ftr-1851	19	12	income	income	NOUN
ftr-1851	19	13	taxation	taxation	NOUN
ftr-1851	19	14	447	447	NUM
ftr-1851	19	15	v	v	NOUN
ftr-1851	19	16	i.	i.	NOUN
ftr-1851	19	17	tax	tax	NOUN
ftr-1851	19	18	shelters	shelter	NOUN
ftr-1851	19	19	......................................	......................................	PUNCT
ftr-1851	19	20	528	528	NUM
ftr-1851	19	21	a.	a.	NOUN
ftr-1851	19	22	tax	tax	NOUN
ftr-1851	19	23	shelter	shelter	NOUN
ftr-1851	19	24	cases	case	NOUN
ftr-1851	19	25	..............................	..............................	PUNCT
ftr-1851	19	26	528	528	NUM
ftr-1851	19	27	b.	b.	NOUN
ftr-1851	19	28	identified	identify	VERB
ftr-1851	19	29	"	"	PUNCT
ftr-1851	19	30	tax	tax	NOUN
ftr-1851	19	31	avoidance	avoidance	NOUN
ftr-1851	19	32	transactions	transaction	NOUN
ftr-1851	19	33	"	"	PUNCT
ftr-1851	19	34	.	.	PUNCT
ftr-1851	20	1	...........	...........	PUNCT
ftr-1851	20	2	536	536	NUM
ftr-1851	20	3	c.	c.	NOUN
ftr-1851	20	4	disclosure	disclosure	NOUN
ftr-1851	20	5	and	and	CCONJ
ftr-1851	20	6	settlement	settlement	NOUN
ftr-1851	20	7	.......................	.......................	PUNCT
ftr-1851	21	1	539	539	NUM
ftr-1851	21	2	d.	d.	PROPN
ftr-1851	21	3	individual	individual	ADJ
ftr-1851	21	4	tax	tax	NOUN
ftr-1851	21	5	shelters	shelter	NOUN
ftr-1851	21	6	.........................	.........................	PUNCT
ftr-1851	21	7	544	544	NUM
ftr-1851	21	8	ix	ix	ADJ
ftr-1851	21	9	.	.	PUNCT
ftr-1851	21	10	exempt	exempt	ADJ
ftr-1851	21	11	organizations	organization	NOUN
ftr-1851	21	12	and	and	CCONJ
ftr-1851	21	13	charitable	charitable	ADJ
ftr-1851	21	14	giving	giving	NOUN
ftr-1851	21	15	.......	.......	PUNCT
ftr-1851	21	16	546	546	NUM
ftr-1851	21	17	a.	a.	NOUN
ftr-1851	21	18	exempt	exempt	ADJ
ftr-1851	21	19	organizations	organization	NOUN
ftr-1851	21	20	..........................	..........................	PUNCT
ftr-1851	21	21	546	546	NUM
ftr-1851	21	22	b.	b.	PROPN
ftr-1851	21	23	charitable	charitable	ADJ
ftr-1851	21	24	giving	giving	NOUN
ftr-1851	21	25	.............................	.............................	PUNCT
ftr-1851	21	26	547	547	NUM
ftr-1851	21	27	x.	x.	NOUN
ftr-1851	21	28	tax	tax	NOUN
ftr-1851	21	29	procedure	procedure	NOUN
ftr-1851	21	30	....................................	....................................	PUNCT
ftr-1851	21	31	548	548	NUM
ftr-1851	21	32	a.	a.	NOUN
ftr-1851	21	33	interest	interest	NOUN
ftr-1851	21	34	,	,	PUNCT
ftr-1851	21	35	penalties	penalty	NOUN
ftr-1851	21	36	and	and	CCONJ
ftr-1851	21	37	prosecutions	prosecution	NOUN
ftr-1851	21	38	...............	...............	PUNCT
ftr-1851	21	39	548	548	NUM
ftr-1851	21	40	b.	b.	PROPN
ftr-1851	21	41	discovery	discovery	PROPN
ftr-1851	21	42	:	:	PUNCT
ftr-1851	21	43	summonses	summons	NOUN
ftr-1851	21	44	and	and	CCONJ
ftr-1851	21	45	foia	foia	PROPN
ftr-1851	21	46	.................	.................	PUNCT
ftr-1851	21	47	549	549	NUM
ftr-1851	21	48	c.	c.	NOUN
ftr-1851	21	49	litigation	litigation	NOUN
ftr-1851	21	50	costs	cost	NOUN
ftr-1851	21	51	...............................	...............................	PUNCT
ftr-1851	21	52	557	557	NUM
ftr-1851	21	53	d.	d.	PROPN
ftr-1851	21	54	statutory	statutory	PROPN
ftr-1851	21	55	notice	notice	PROPN
ftr-1851	21	56	...............................	...............................	PUNCT
ftr-1851	21	57	558	558	NUM
ftr-1851	21	58	e.	e.	PROPN
ftr-1851	21	59	statue	statue	PROPN
ftr-1851	21	60	of	of	ADP
ftr-1851	21	61	limitations	limitation	NOUN
ftr-1851	21	62	...........................	...........................	PUNCT
ftr-1851	21	63	558	558	NUM
ftr-1851	21	64	f.	f.	NOUN
ftr-1851	21	65	liens	lien	NOUN
ftr-1851	21	66	and	and	CCONJ
ftr-1851	21	67	collections	collection	NOUN
ftr-1851	21	68	...........................	...........................	PUNCT
ftr-1851	21	69	560	560	NUM
ftr-1851	21	70	g.	g.	PROPN
ftr-1851	21	71	innocent	innocent	ADJ
ftr-1851	21	72	spouse	spouse	NOUN
ftr-1851	21	73	...............................	...............................	PUNCT
ftr-1851	21	74	562	562	NUM
ftr-1851	21	75	h.	h.	NOUN
ftr-1851	21	76	m	m	VERB
ftr-1851	21	77	iscellaneous	iscellaneous	ADJ
ftr-1851	21	78	.................................	.................................	PUNCT
ftr-1851	21	79	567	567	NUM
ftr-1851	21	80	xi	xi	NOUN
ftr-1851	21	81	.	.	PUNCT
ftr-1851	22	1	witholding	witholde	VERB
ftr-1851	22	2	and	and	CCONJ
ftr-1851	22	3	excise	excise	NOUN
ftr-1851	22	4	taxes	taxis	NOUN
ftr-1851	22	5	.......................	.......................	PUNCT
ftr-1851	22	6	572	572	NUM
ftr-1851	22	7	a.	a.	NOUN
ftr-1851	22	8	employment	employment	NOUN
ftr-1851	22	9	taxes	taxis	NOUN
ftr-1851	22	10	.............................	.............................	PUNCT
ftr-1851	22	11	572	572	NUM
ftr-1851	22	12	b.	b.	NOUN
ftr-1851	22	13	self	self	NOUN
ftr-1851	22	14	-	-	PUNCT
ftr-1851	22	15	employment	employment	NOUN
ftr-1851	22	16	...............................	...............................	PUNCT
ftr-1851	22	17	573	573	NUM
ftr-1851	22	18	c.	c.	NOUN
ftr-1851	22	19	excise	excise	NOUN
ftr-1851	22	20	taxes	taxis	NOUN
ftr-1851	22	21	..................................	..................................	PUNCT
ftr-1851	23	1	573	573	NUM
ftr-1851	23	2	xii	xii	NOUN
ftr-1851	23	3	.	.	PUNCT
ftr-1851	24	1	tax	tax	NOUN
ftr-1851	24	2	legislation	legislation	NOUN
ftr-1851	24	3	...................................	...................................	PUNCT
ftr-1851	24	4	574	574	NUM
ftr-1851	24	5	a	a	PRON
ftr-1851	24	6	.	.	PUNCT
ftr-1851	25	1	enacted	enact	VERB
ftr-1851	25	2	.....................................	.....................................	PUNCT
ftr-1851	25	3	574	574	NUM
ftr-1851	25	4	florida	florida	PROPN
ftr-1851	25	5	tax	tax	NOUN
ftr-1851	25	6	review	review	NOUN
ftr-1851	25	7	recent	recent	ADJ
ftr-1851	25	8	developments	development	NOUN
ftr-1851	25	9	in	in	ADP
ftr-1851	25	10	federal	federal	ADJ
ftr-1851	25	11	income	income	NOUN
ftr-1851	25	12	taxation	taxation	NOUN
ftr-1851	25	13	:	:	PUNCT
ftr-1851	25	14	the	the	DET
ftr-1851	25	15	year	year	NOUN
ftr-1851	25	16	2003	2003	NUM
ftr-1851	25	17	by	by	ADP
ftr-1851	25	18	martin	martin	PROPN
ftr-1851	25	19	j.	j.	PROPN
ftr-1851	25	20	mcmahon	mcmahon	PROPN
ftr-1851	25	21	,	,	PUNCT
ftr-1851	25	22	jr	jr	PROPN
ftr-1851	25	23	.	.	PROPN
ftr-1851	25	24	ira	ira	PROPN
ftr-1851	25	25	b.	b.	PROPN
ftr-1851	25	26	shepard	shepard	PROPN
ftr-1851	25	27	this	this	DET
ftr-1851	25	28	recent	recent	ADJ
ftr-1851	25	29	developments	development	NOUN
ftr-1851	25	30	outline	outline	NOUN
ftr-1851	25	31	discusses	discuss	VERB
ftr-1851	25	32	,	,	PUNCT
ftr-1851	25	33	and	and	CCONJ
ftr-1851	25	34	provides	provide	VERB
ftr-1851	25	35	context	context	NOUN
ftr-1851	25	36	to	to	PART
ftr-1851	25	37	understand	understand	VERB
ftr-1851	25	38	the	the	DET
ftr-1851	25	39	significance	significance	NOUN
ftr-1851	25	40	of	of	ADP
ftr-1851	25	41	,	,	PUNCT
ftr-1851	25	42	the	the	DET
ftr-1851	25	43	most	most	ADV
ftr-1851	25	44	important	important	ADJ
ftr-1851	25	45	judicial	judicial	ADJ
ftr-1851	25	46	decisions	decision	NOUN
ftr-1851	25	47	and	and	CCONJ
ftr-1851	25	48	administrative	administrative	ADJ
ftr-1851	25	49	rulings	ruling	NOUN
ftr-1851	25	50	and	and	CCONJ
ftr-1851	25	51	regulations	regulation	NOUN
ftr-1851	25	52	promulgated	promulgate	VERB
ftr-1851	25	53	by	by	ADP
ftr-1851	25	54	the	the	DET
ftr-1851	25	55	internal	internal	ADJ
ftr-1851	25	56	revenue	revenue	NOUN
ftr-1851	25	57	service	service	NOUN
ftr-1851	25	58	and	and	CCONJ
ftr-1851	25	59	treasury	treasury	PROPN
ftr-1851	25	60	department	department	PROPN
ftr-1851	25	61	during	during	ADP
ftr-1851	25	62	the	the	DET
ftr-1851	25	63	most	most	ADV
ftr-1851	25	64	recent	recent	ADJ
ftr-1851	25	65	twelve	twelve	NUM
ftr-1851	25	66	months	month	NOUN
ftr-1851	25	67	and	and	CCONJ
ftr-1851	25	68	sometimes	sometimes	ADV
ftr-1851	25	69	a	a	DET
ftr-1851	25	70	little	little	ADJ
ftr-1851	25	71	farther	far	ADV
ftr-1851	25	72	back	back	ADV
ftr-1851	25	73	in	in	ADP
ftr-1851	25	74	time	time	NOUN
ftr-1851	25	75	if	if	SCONJ
ftr-1851	25	76	we	we	PRON
ftr-1851	25	77	find	find	VERB
ftr-1851	25	78	the	the	DET
ftr-1851	25	79	item	item	NOUN
ftr-1851	25	80	particularly	particularly	ADV
ftr-1851	25	81	humorous	humorous	ADJ
ftr-1851	25	82	or	or	CCONJ
ftr-1851	25	83	outrageous	outrageous	ADJ
ftr-1851	25	84	.	.	PUNCT
ftr-1851	26	1	most	most	ADJ
ftr-1851	26	2	treasury	treasury	PROPN
ftr-1851	26	3	regulations	regulation	NOUN
ftr-1851	26	4	,	,	PUNCT
ftr-1851	26	5	however	however	ADV
ftr-1851	26	6	,	,	PUNCT
ftr-1851	26	7	are	be	AUX
ftr-1851	26	8	so	so	ADV
ftr-1851	26	9	complex	complex	ADJ
ftr-1851	26	10	that	that	SCONJ
ftr-1851	26	11	they	they	PRON
ftr-1851	26	12	can	can	AUX
ftr-1851	26	13	not	not	PART
ftr-1851	26	14	be	be	AUX
ftr-1851	26	15	discussed	discuss	VERB
ftr-1851	26	16	in	in	ADP
ftr-1851	26	17	detail	detail	NOUN
ftr-1851	26	18	and	and	CCONJ
ftr-1851	26	19	,	,	PUNCT
ftr-1851	26	20	anyway	anyway	ADV
ftr-1851	26	21	,	,	PUNCT
ftr-1851	26	22	only	only	ADV
ftr-1851	26	23	a	a	DET
ftr-1851	26	24	devout	devout	ADJ
ftr-1851	26	25	masochist	masochist	NOUN
ftr-1851	26	26	would	would	AUX
ftr-1851	26	27	read	read	VERB
ftr-1851	26	28	them	they	PRON
ftr-1851	26	29	all	all	DET
ftr-1851	26	30	the	the	DET
ftr-1851	26	31	way	way	NOUN
ftr-1851	26	32	through	through	ADV
ftr-1851	26	33	;	;	PUNCT
ftr-1851	26	34	just	just	ADV
ftr-1851	26	35	the	the	DET
ftr-1851	26	36	basic	basic	ADJ
ftr-1851	26	37	topic	topic	NOUN
ftr-1851	26	38	and	and	CCONJ
ftr-1851	26	39	fundamental	fundamental	ADJ
ftr-1851	26	40	principles	principle	NOUN
ftr-1851	26	41	are	be	AUX
ftr-1851	26	42	highlighted	highlight	VERB
ftr-1851	26	43	.	.	PUNCT
ftr-1851	27	1	amendments	amendment	NOUN
ftr-1851	27	2	to	to	ADP
ftr-1851	27	3	the	the	DET
ftr-1851	27	4	internal	internal	PROPN
ftr-1851	27	5	revenue	revenue	NOUN
ftr-1851	27	6	code	code	NOUN
ftr-1851	27	7	generally	generally	ADV
ftr-1851	27	8	are	be	AUX
ftr-1851	27	9	not	not	PART
ftr-1851	27	10	discussed	discuss	VERB
ftr-1851	27	11	except	except	SCONJ
ftr-1851	27	12	to	to	ADP
ftr-1851	27	13	the	the	DET
ftr-1851	27	14	extent	extent	NOUN
ftr-1851	27	15	that	that	SCONJ
ftr-1851	27	16	(	(	PUNCT
ftr-1851	27	17	1	1	X
ftr-1851	27	18	)	)	PUNCT
ftr-1851	27	19	they	they	PRON
ftr-1851	27	20	are	be	AUX
ftr-1851	27	21	of	of	ADP
ftr-1851	27	22	major	major	ADJ
ftr-1851	27	23	significance	significance	NOUN
ftr-1851	27	24	,	,	PUNCT
ftr-1851	27	25	(	(	PUNCT
ftr-1851	27	26	2	2	X
ftr-1851	27	27	)	)	PUNCT
ftr-1851	27	28	they	they	PRON
ftr-1851	27	29	have	have	AUX
ftr-1851	27	30	led	lead	VERB
ftr-1851	27	31	to	to	ADP
ftr-1851	27	32	administrative	administrative	ADJ
ftr-1851	27	33	rulings	ruling	NOUN
ftr-1851	27	34	and	and	CCONJ
ftr-1851	27	35	regulations	regulation	NOUN
ftr-1851	27	36	,	,	PUNCT
ftr-1851	27	37	(	(	PUNCT
ftr-1851	27	38	3	3	X
ftr-1851	27	39	)	)	PUNCT
ftr-1851	27	40	they	they	PRON
ftr-1851	27	41	have	have	AUX
ftr-1851	27	42	affected	affect	VERB
ftr-1851	27	43	previously	previously	ADV
ftr-1851	27	44	issued	issue	VERB
ftr-1851	27	45	rulings	ruling	NOUN
ftr-1851	27	46	and	and	CCONJ
ftr-1851	27	47	regulations	regulation	NOUN
ftr-1851	27	48	otherwise	otherwise	ADV
ftr-1851	27	49	covered	cover	VERB
ftr-1851	27	50	by	by	ADP
ftr-1851	27	51	the	the	DET
ftr-1851	27	52	outline	outline	NOUN
ftr-1851	27	53	,	,	PUNCT
ftr-1851	27	54	or	or	CCONJ
ftr-1851	27	55	(	(	PUNCT
ftr-1851	27	56	4	4	X
ftr-1851	27	57	)	)	PUNCT
ftr-1851	27	58	they	they	PRON
ftr-1851	27	59	provide	provide	VERB
ftr-1851	27	60	many	many	ADJ
ftr-1851	27	61	the	the	DET
ftr-1851	27	62	opportunity	opportunity	NOUN
ftr-1851	27	63	mock	mock	VERB
ftr-1851	27	64	our	our	PRON
ftr-1851	27	65	elected	elect	VERB
ftr-1851	27	66	representatives	representative	NOUN
ftr-1851	27	67	.	.	PUNCT
ftr-1851	28	1	the	the	DET
ftr-1851	28	2	outline	outline	NOUN
ftr-1851	28	3	focuses	focus	VERB
ftr-1851	28	4	primarily	primarily	ADV
ftr-1851	28	5	on	on	ADP
ftr-1851	28	6	topics	topic	NOUN
ftr-1851	28	7	of	of	ADP
ftr-1851	28	8	broad	broad	ADJ
ftr-1851	28	9	general	general	ADJ
ftr-1851	28	10	interest	interest	NOUN
ftr-1851	29	1	[	[	X
ftr-1851	29	2	to	to	ADP
ftr-1851	29	3	the	the	DET
ftr-1851	29	4	two	two	NUM
ftr-1851	29	5	of	of	ADP
ftr-1851	29	6	us	we	PRON
ftr-1851	29	7	,	,	PUNCT
ftr-1851	29	8	at	at	ADP
ftr-1851	29	9	least	least	ADJ
ftr-1851	29	10	]	]	PUNCT
ftr-1851	29	11	income	income	NOUN
ftr-1851	29	12	tax	tax	NOUN
ftr-1851	29	13	accounting	accounting	NOUN
ftr-1851	29	14	rules	rule	NOUN
ftr-1851	29	15	,	,	PUNCT
ftr-1851	29	16	determination	determination	NOUN
ftr-1851	29	17	of	of	ADP
ftr-1851	29	18	gross	gross	ADJ
ftr-1851	29	19	income	income	NOUN
ftr-1851	29	20	,	,	PUNCT
ftr-1851	29	21	allowable	allowable	ADJ
ftr-1851	29	22	deductions	deduction	NOUN
ftr-1851	29	23	,	,	PUNCT
ftr-1851	29	24	treatment	treatment	NOUN
ftr-1851	29	25	of	of	ADP
ftr-1851	29	26	capital	capital	NOUN
ftr-1851	29	27	gains	gain	NOUN
ftr-1851	29	28	and	and	CCONJ
ftr-1851	29	29	losses	loss	NOUN
ftr-1851	29	30	,	,	PUNCT
ftr-1851	29	31	corporate	corporate	ADJ
ftr-1851	29	32	and	and	CCONJ
ftr-1851	29	33	partnership	partnership	NOUN
ftr-1851	29	34	taxation	taxation	NOUN
ftr-1851	29	35	,	,	PUNCT
ftr-1851	29	36	exempt	exempt	ADJ
ftr-1851	29	37	organizations	organization	NOUN
ftr-1851	29	38	,	,	PUNCT
ftr-1851	29	39	and	and	CCONJ
ftr-1851	29	40	procedure	procedure	NOUN
ftr-1851	29	41	and	and	CCONJ
ftr-1851	29	42	penalties	penalty	NOUN
ftr-1851	29	43	.	.	PUNCT
ftr-1851	30	1	it	it	PRON
ftr-1851	30	2	deals	deal	VERB
ftr-1851	30	3	summarily	summarily	ADV
ftr-1851	30	4	with	with	ADP
ftr-1851	30	5	qualified	qualified	ADJ
ftr-1851	30	6	pension	pension	NOUN
ftr-1851	30	7	and	and	CCONJ
ftr-1851	30	8	profit	profit	NOUN
ftr-1851	30	9	sharing	sharing	NOUN
ftr-1851	30	10	plans	plan	NOUN
ftr-1851	30	11	,	,	PUNCT
ftr-1851	30	12	and	and	CCONJ
ftr-1851	30	13	generally	generally	ADV
ftr-1851	30	14	does	do	AUX
ftr-1851	30	15	not	not	PART
ftr-1851	30	16	deal	deal	VERB
ftr-1851	30	17	with	with	ADP
ftr-1851	30	18	international	international	ADJ
ftr-1851	30	19	taxation	taxation	NOUN
ftr-1851	30	20	or	or	CCONJ
ftr-1851	30	21	specialized	specialized	ADJ
ftr-1851	30	22	industries	industry	NOUN
ftr-1851	30	23	,	,	PUNCT
ftr-1851	30	24	such	such	ADJ
ftr-1851	30	25	as	as	ADP
ftr-1851	30	26	banking	banking	NOUN
ftr-1851	30	27	,	,	PUNCT
ftr-1851	30	28	insurance	insurance	NOUN
ftr-1851	30	29	,	,	PUNCT
ftr-1851	30	30	and	and	CCONJ
ftr-1851	30	31	financial	financial	ADJ
ftr-1851	30	32	services	service	NOUN
ftr-1851	30	33	.	.	PUNCT
ftr-1851	31	1	please	please	INTJ
ftr-1851	31	2	read	read	VERB
ftr-1851	31	3	this	this	DET
ftr-1851	31	4	outline	outline	NOUN
ftr-1851	31	5	at	at	ADP
ftr-1851	31	6	your	your	PRON
ftr-1851	31	7	own	own	ADJ
ftr-1851	31	8	risk	risk	NOUN
ftr-1851	31	9	;	;	PUNCT
ftr-1851	31	10	we	we	PRON
ftr-1851	31	11	take	take	VERB
ftr-1851	31	12	no	no	DET
ftr-1851	31	13	responsibility	responsibility	NOUN
ftr-1851	31	14	for	for	ADP
ftr-1851	31	15	any	any	DET
ftr-1851	31	16	misinformation	misinformation	NOUN
ftr-1851	31	17	in	in	ADP
ftr-1851	31	18	it	it	PRON
ftr-1851	31	19	,	,	PUNCT
ftr-1851	31	20	whether	whether	SCONJ
ftr-1851	31	21	occasioned	occasion	VERB
ftr-1851	31	22	by	by	ADP
ftr-1851	31	23	our	our	PRON
ftr-1851	31	24	advancing	advance	VERB
ftr-1851	31	25	ages	age	NOUN
ftr-1851	31	26	or	or	CCONJ
ftr-1851	31	27	our	our	PRON
ftr-1851	31	28	increasing	increase	VERB
ftr-1851	31	29	indifference	indifference	NOUN
ftr-1851	31	30	as	as	ADP
ftr-1851	31	31	to	to	ADP
ftr-1851	31	32	whether	whether	SCONJ
ftr-1851	31	33	we	we	PRON
ftr-1851	31	34	get	get	VERB
ftr-1851	31	35	any	any	DET
ftr-1851	31	36	particular	particular	ADJ
ftr-1851	31	37	item	item	NOUN
ftr-1851	31	38	right	right	ADJ
ftr-1851	31	39	.	.	PUNCT
ftr-1851	32	1	[	[	X
ftr-1851	32	2	vol.6	vol.6	X
ftr-1851	32	3	:	:	PUNCT
ftr-1851	32	4	sl	sl	VERB
ftr-1851	32	5	recent	recent	ADJ
ftr-1851	32	6	developments	development	NOUN
ftr-1851	32	7	in	in	ADP
ftr-1851	32	8	federal	federal	ADJ
ftr-1851	32	9	income	income	NOUN
ftr-1851	32	10	taxation	taxation	PROPN
ftr-1851	32	11	i.	i.	PROPN
ftr-1851	32	12	accounting	accounting	PROPN
ftr-1851	32	13	a.	a.	PROPN
ftr-1851	32	14	accounting	accounting	NOUN
ftr-1851	32	15	methods	method	NOUN
ftr-1851	32	16	1	1	NUM
ftr-1851	32	17	.	.	PUNCT
ftr-1851	32	18	really	really	ADV
ftr-1851	32	19	kind	kind	VERB
ftr-1851	32	20	taxpayer	taxpayer	NOUN
ftr-1851	32	21	-	-	PUNCT
ftr-1851	32	22	favorable	favorable	ADJ
ftr-1851	32	23	§	§	PROPN
ftr-1851	32	24	481	481	NUM
ftr-1851	32	25	adjustments	adjustment	NOUN
ftr-1851	32	26	.	.	PUNCT
ftr-1851	33	1	rev	rev	PROPN
ftr-1851	33	2	.	.	PROPN
ftr-1851	33	3	proc	proc	PROPN
ftr-1851	33	4	.	.	PUNCT
ftr-1851	34	1	2002	2002	NUM
ftr-1851	34	2	-	-	SYM
ftr-1851	34	3	19	19	NUM
ftr-1851	34	4	,	,	PUNCT
ftr-1851	34	5	2002	2002	NUM
ftr-1851	34	6	-	-	SYM
ftr-1851	34	7	13	13	NUM
ftr-1851	34	8	i.r.b	i.r.b	NOUN
ftr-1851	34	9	.	.	PUNCT
ftr-1851	35	1	696	696	NUM
ftr-1851	35	2	(	(	PUNCT
ftr-1851	35	3	4/1/02	4/1/02	NUM
ftr-1851	35	4	)	)	PUNCT
ftr-1851	35	5	.	.	PUNCT
ftr-1851	36	1	this	this	DET
ftr-1851	36	2	revenue	revenue	NOUN
ftr-1851	36	3	procedure	procedure	NOUN
ftr-1851	36	4	modifies	modify	VERB
ftr-1851	36	5	rev	rev	NOUN
ftr-1851	36	6	.	.	PROPN
ftr-1851	36	7	proc	proc	PROPN
ftr-1851	36	8	.	.	PUNCT
ftr-1851	37	1	97	97	NUM
ftr-1851	37	2	-	-	SYM
ftr-1851	37	3	27	27	NUM
ftr-1851	37	4	,	,	PUNCT
ftr-1851	37	5	1997	1997	NUM
ftr-1851	37	6	-	-	SYM
ftr-1851	37	7	1	1	NUM
ftr-1851	37	8	c.b	c.b	PROPN
ftr-1851	37	9	.	.	PROPN
ftr-1851	37	10	680	680	NUM
ftr-1851	37	11	,	,	PUNCT
ftr-1851	37	12	and	and	CCONJ
ftr-1851	37	13	rev	rev	PROPN
ftr-1851	37	14	.	.	PROPN
ftr-1851	37	15	proc	proc	PROPN
ftr-1851	37	16	.	.	PUNCT
ftr-1851	38	1	2002	2002	NUM
ftr-1851	38	2	-	-	SYM
ftr-1851	38	3	9	9	NUM
ftr-1851	38	4	,	,	PUNCT
ftr-1851	38	5	2002	2002	NUM
ftr-1851	38	6	-	-	SYM
ftr-1851	38	7	3	3	NUM
ftr-1851	38	8	i.r.b	i.r.b	NOUN
ftr-1851	38	9	.	.	PUNCT
ftr-1851	39	1	327	327	NUM
ftr-1851	39	2	(	(	PUNCT
ftr-1851	39	3	1/22/02	1/22/02	NUM
ftr-1851	39	4	)	)	PUNCT
ftr-1851	39	5	.	.	PUNCT
ftr-1851	40	1	it	it	PRON
ftr-1851	40	2	revises	revise	VERB
ftr-1851	40	3	the	the	DET
ftr-1851	40	4	revised	revise	VERB
ftr-1851	40	5	rules	rule	NOUN
ftr-1851	40	6	for	for	ADP
ftr-1851	40	7	obtaining	obtain	VERB
ftr-1851	40	8	the	the	DET
ftr-1851	40	9	irs	irs	PROPN
ftr-1851	40	10	's	's	PART
ftr-1851	40	11	consent	consent	NOUN
ftr-1851	40	12	to	to	ADP
ftr-1851	40	13	changes	change	NOUN
ftr-1851	40	14	in	in	ADP
ftr-1851	40	15	accounting	accounting	NOUN
ftr-1851	40	16	methods	method	NOUN
ftr-1851	40	17	.	.	PUNCT
ftr-1851	41	1	the	the	DET
ftr-1851	41	2	most	most	ADV
ftr-1851	41	3	significant	significant	ADJ
ftr-1851	41	4	changes	change	NOUN
ftr-1851	41	5	to	to	PART
ftr-1851	41	6	rev	rev	VERB
ftr-1851	41	7	.	.	PROPN
ftr-1851	41	8	proc	proc	PROPN
ftr-1851	41	9	.	.	PUNCT
ftr-1851	42	1	97	97	NUM
ftr-1851	42	2	-	-	SYM
ftr-1851	42	3	27	27	NUM
ftr-1851	42	4	and	and	CCONJ
ftr-1851	42	5	rev	rev	PROPN
ftr-1851	42	6	.	.	PROPN
ftr-1851	42	7	proc	proc	PROPN
ftr-1851	42	8	.	.	PUNCT
ftr-1851	43	1	2002	2002	NUM
ftr-1851	43	2	-	-	SYM
ftr-1851	43	3	9	9	NUM
ftr-1851	43	4	are	be	AUX
ftr-1851	43	5	:	:	PUNCT
ftr-1851	43	6	(	(	PUNCT
ftr-1851	43	7	1	1	X
ftr-1851	43	8	)	)	PUNCT
ftr-1851	43	9	allowing	allow	VERB
ftr-1851	43	10	a	a	DET
ftr-1851	43	11	taxpayer	taxpayer	NOUN
ftr-1851	43	12	to	to	PART
ftr-1851	43	13	change	change	VERB
ftr-1851	43	14	its	its	PRON
ftr-1851	43	15	method	method	NOUN
ftr-1851	43	16	of	of	ADP
ftr-1851	43	17	accounting	account	VERB
ftr-1851	43	18	prospectively	prospectively	ADV
ftr-1851	43	19	,	,	PUNCT
ftr-1851	43	20	without	without	ADP
ftr-1851	43	21	audit	audit	NOUN
ftr-1851	43	22	protection	protection	NOUN
ftr-1851	43	23	,	,	PUNCT
ftr-1851	43	24	when	when	SCONJ
ftr-1851	43	25	the	the	DET
ftr-1851	43	26	method	method	NOUN
ftr-1851	43	27	to	to	PART
ftr-1851	43	28	be	be	AUX
ftr-1851	43	29	changed	change	VERB
ftr-1851	43	30	is	be	AUX
ftr-1851	43	31	an	an	DET
ftr-1851	43	32	issue	issue	NOUN
ftr-1851	43	33	pending	pende	VERB
ftr-1851	43	34	for	for	ADP
ftr-1851	43	35	a	a	DET
ftr-1851	43	36	taxable	taxable	ADJ
ftr-1851	43	37	year	year	NOUN
ftr-1851	43	38	under	under	ADP
ftr-1851	43	39	examination	examination	NOUN
ftr-1851	43	40	or	or	CCONJ
ftr-1851	43	41	an	an	DET
ftr-1851	43	42	issue	issue	NOUN
ftr-1851	43	43	under	under	ADP
ftr-1851	43	44	consideration	consideration	NOUN
ftr-1851	43	45	by	by	ADP
ftr-1851	43	46	either	either	CCONJ
ftr-1851	43	47	an	an	DET
ftr-1851	43	48	appeals	appeal	NOUN
ftr-1851	43	49	office	office	NOUN
ftr-1851	43	50	or	or	CCONJ
ftr-1851	43	51	a	a	DET
ftr-1851	43	52	federal	federal	ADJ
ftr-1851	43	53	court	court	NOUN
ftr-1851	43	54	;	;	PUNCT
ftr-1851	43	55	and	and	CCONJ
ftr-1851	43	56	(	(	PUNCT
ftr-1851	43	57	2	2	X
ftr-1851	43	58	)	)	PUNCT
ftr-1851	43	59	taking	take	VERB
ftr-1851	43	60	negative	negative	ADJ
ftr-1851	43	61	,	,	PUNCT
ftr-1851	43	62	i.e.	i.e.	X
ftr-1851	43	63	,	,	PUNCT
ftr-1851	43	64	taxpayer	taxpayer	NOUN
ftr-1851	43	65	-	-	PUNCT
ftr-1851	43	66	favorable	favorable	ADJ
ftr-1851	43	67	,	,	PUNCT
ftr-1851	43	68	§	§	PROPN
ftr-1851	43	69	481	481	NUM
ftr-1851	43	70	(	(	PUNCT
ftr-1851	43	71	a	a	NOUN
ftr-1851	43	72	)	)	PUNCT
ftr-1851	43	73	adjustments	adjustment	NOUN
ftr-1851	43	74	into	into	ADP
ftr-1851	43	75	account	account	NOUN
ftr-1851	43	76	entirely	entirely	ADV
ftr-1851	43	77	in	in	ADP
ftr-1851	43	78	the	the	DET
ftr-1851	43	79	year	year	NOUN
ftr-1851	43	80	of	of	ADP
ftr-1851	43	81	change	change	NOUN
ftr-1851	43	82	.	.	PUNCT
ftr-1851	44	1	this	this	DET
ftr-1851	44	2	revenue	revenue	NOUN
ftr-1851	44	3	procedure	procedure	NOUN
ftr-1851	44	4	was	be	AUX
ftr-1851	44	5	amplified	amplify	VERB
ftr-1851	44	6	and	and	CCONJ
ftr-1851	44	7	clarified	clarify	VERB
ftr-1851	44	8	by	by	ADP
ftr-1851	44	9	rev	rev	PROPN
ftr-1851	44	10	.	.	PROPN
ftr-1851	44	11	proc	proc	PROPN
ftr-1851	44	12	.	.	PUNCT
ftr-1851	45	1	2002	2002	NUM
ftr-1851	45	2	-	-	SYM
ftr-1851	45	3	54	54	NUM
ftr-1851	45	4	,	,	PUNCT
ftr-1851	45	5	2002	2002	NUM
ftr-1851	45	6	-	-	SYM
ftr-1851	45	7	35	35	NUM
ftr-1851	45	8	i.r.b	i.r.b	NOUN
ftr-1851	45	9	.	.	PUNCT
ftr-1851	46	1	432	432	NUM
ftr-1851	46	2	(	(	PUNCT
ftr-1851	46	3	8/14/02	8/14/02	NUM
ftr-1851	46	4	)	)	PUNCT
ftr-1851	46	5	.	.	PUNCT
ftr-1851	47	1	a.	a.	NOUN
ftr-1851	47	2	and	and	CCONJ
ftr-1851	47	3	just	just	ADV
ftr-1851	47	4	a	a	DET
ftr-1851	47	5	little	little	ADJ
ftr-1851	47	6	more	more	ADJ
ftr-1851	47	7	for	for	ADP
ftr-1851	47	8	taxpayers	taxpayer	NOUN
ftr-1851	47	9	in	in	ADP
ftr-1851	47	10	the	the	DET
ftr-1851	47	11	name	name	NOUN
ftr-1851	47	12	of	of	ADP
ftr-1851	47	13	simplicity	simplicity	NOUN
ftr-1851	47	14	.	.	PUNCT
ftr-1851	48	1	reg-142605	reg-142605	PROPN
ftr-1851	48	2	-	-	PUNCT
ftr-1851	48	3	02	02	NUM
ftr-1851	48	4	,	,	PUNCT
ftr-1851	48	5	administration	administration	NOUN
ftr-1851	48	6	simplification	simplification	NOUN
ftr-1851	48	7	of	of	ADP
ftr-1851	48	8	section	section	NOUN
ftr-1851	48	9	481(a	481(a	PROPN
ftr-1851	48	10	)	)	PUNCT
ftr-1851	48	11	adjustment	adjustment	NOUN
ftr-1851	48	12	periods	period	NOUN
ftr-1851	48	13	in	in	ADP
ftr-1851	48	14	various	various	ADJ
ftr-1851	48	15	regulations	regulation	NOUN
ftr-1851	48	16	,	,	PUNCT
ftr-1851	48	17	68	68	NUM
ftr-1851	48	18	f.r	f.r	NOUN
ftr-1851	48	19	.	.	NOUN
ftr-1851	48	20	25310	25310	NUM
ftr-1851	48	21	(	(	PUNCT
ftr-1851	48	22	5/12/03	5/12/03	NUM
ftr-1851	48	23	)	)	PUNCT
ftr-1851	48	24	.	.	PUNCT
ftr-1851	49	1	proposed	propose	VERB
ftr-1851	49	2	amendments	amendment	NOUN
ftr-1851	49	3	to	to	ADP
ftr-1851	49	4	regulations	regulation	NOUN
ftr-1851	49	5	under	under	ADP
ftr-1851	49	6	§	§	PROPN
ftr-1851	49	7	§	§	PROPN
ftr-1851	49	8	263a	263a	PROPN
ftr-1851	49	9	and	and	CCONJ
ftr-1851	49	10	448	448	NUM
ftr-1851	49	11	would	would	AUX
ftr-1851	49	12	allow	allow	VERB
ftr-1851	49	13	taxpayers	taxpayer	NOUN
ftr-1851	49	14	changing	change	VERB
ftr-1851	49	15	a	a	DET
ftr-1851	49	16	method	method	NOUN
ftr-1851	49	17	of	of	ADP
ftr-1851	49	18	accounting	accounting	NOUN
ftr-1851	49	19	to	to	PART
ftr-1851	49	20	take	take	VERB
ftr-1851	49	21	any	any	DET
ftr-1851	49	22	§	§	PROPN
ftr-1851	49	23	481(a	481(a	PROPN
ftr-1851	49	24	)	)	PUNCT
ftr-1851	49	25	adjustments	adjustment	NOUN
ftr-1851	49	26	over	over	ADP
ftr-1851	49	27	the	the	DET
ftr-1851	49	28	same	same	ADJ
ftr-1851	49	29	number	number	NOUN
ftr-1851	49	30	of	of	ADP
ftr-1851	49	31	taxable	taxable	ADJ
ftr-1851	49	32	years	year	NOUN
ftr-1851	49	33	that	that	PRON
ftr-1851	49	34	is	be	AUX
ftr-1851	49	35	provided	provide	VERB
ftr-1851	49	36	in	in	ADP
ftr-1851	49	37	the	the	DET
ftr-1851	49	38	general	general	ADJ
ftr-1851	49	39	guidance	guidance	NOUN
ftr-1851	49	40	provided	provide	VERB
ftr-1851	49	41	under	under	ADP
ftr-1851	49	42	rev	rev	PROPN
ftr-1851	49	43	.	.	PROPN
ftr-1851	49	44	proc	proc	PROPN
ftr-1851	49	45	.	.	PUNCT
ftr-1851	50	1	92	92	NUM
ftr-1851	50	2	-	-	SYM
ftr-1851	50	3	27	27	NUM
ftr-1851	50	4	,	,	PUNCT
ftr-1851	50	5	1997	1997	NUM
ftr-1851	50	6	-	-	SYM
ftr-1851	50	7	1	1	NUM
ftr-1851	50	8	c.b	c.b	PROPN
ftr-1851	50	9	.	.	PROPN
ftr-1851	50	10	680	680	NUM
ftr-1851	50	11	(	(	PUNCT
ftr-1851	50	12	as	as	ADV
ftr-1851	50	13	modified	modify	VERB
ftr-1851	50	14	and	and	CCONJ
ftr-1851	50	15	amplified	amplify	VERB
ftr-1851	50	16	by	by	ADP
ftr-1851	50	17	rev	rev	PROPN
ftr-1851	50	18	.	.	PROPN
ftr-1851	50	19	proc	proc	PROPN
ftr-1851	50	20	.	.	PUNCT
ftr-1851	51	1	2002	2002	NUM
ftr-1851	51	2	-	-	SYM
ftr-1851	51	3	19	19	NUM
ftr-1851	51	4	,	,	PUNCT
ftr-1851	51	5	2002	2002	NUM
ftr-1851	51	6	-	-	SYM
ftr-1851	51	7	13	13	NUM
ftr-1851	51	8	i.r.b	i.r.b	NOUN
ftr-1851	51	9	.	.	PUNCT
ftr-1851	52	1	696	696	NUM
ftr-1851	52	2	,	,	PUNCT
ftr-1851	52	3	and	and	CCONJ
ftr-1851	52	4	modified	modify	VERB
ftr-1851	52	5	by	by	ADP
ftr-1851	52	6	rev	rev	PROPN
ftr-1851	52	7	.	.	PROPN
ftr-1851	52	8	proc	proc	PROPN
ftr-1851	52	9	.	.	PUNCT
ftr-1851	53	1	2002	2002	NUM
ftr-1851	53	2	-	-	SYM
ftr-1851	53	3	54	54	NUM
ftr-1851	53	4	,	,	PUNCT
ftr-1851	53	5	200235	200235	NUM
ftr-1851	53	6	i.r.b	i.r.b	NOUN
ftr-1851	53	7	.	.	PUNCT
ftr-1851	53	8	432	432	NUM
ftr-1851	53	9	)	)	PUNCT
ftr-1851	53	10	for	for	ADP
ftr-1851	53	11	accounting	accounting	NOUN
ftr-1851	53	12	method	method	NOUN
ftr-1851	53	13	changes	change	NOUN
ftr-1851	53	14	(	(	PUNCT
ftr-1851	53	15	four	four	NUM
ftr-1851	53	16	years	year	NOUN
ftr-1851	53	17	for	for	ADP
ftr-1851	53	18	positive	positive	ADJ
ftr-1851	53	19	adjustments	adjustment	NOUN
ftr-1851	53	20	and	and	CCONJ
ftr-1851	53	21	one	one	NUM
ftr-1851	53	22	year	year	NOUN
ftr-1851	53	23	for	for	ADP
ftr-1851	53	24	negative	negative	ADJ
ftr-1851	53	25	adjustments	adjustment	NOUN
ftr-1851	53	26	]	]	PUNCT
ftr-1851	53	27	.	.	PUNCT
ftr-1851	54	1	2	2	X
ftr-1851	54	2	.	.	X
ftr-1851	54	3	is	be	AUX
ftr-1851	54	4	it	it	PRON
ftr-1851	54	5	an	an	DET
ftr-1851	54	6	accounting	accounting	NOUN
ftr-1851	54	7	method	method	NOUN
ftr-1851	54	8	or	or	CCONJ
ftr-1851	54	9	is	be	AUX
ftr-1851	54	10	it	it	PRON
ftr-1851	54	11	not	not	PART
ftr-1851	54	12	?	?	PUNCT
ftr-1851	55	1	a.	a.	NOUN
ftr-1851	55	2	taxpayer	taxpayer	PROPN
ftr-1851	55	3	's	's	PART
ftr-1851	55	4	change	change	NOUN
ftr-1851	55	5	in	in	ADP
ftr-1851	55	6	its	its	PRON
ftr-1851	55	7	cost	cost	NOUN
ftr-1851	55	8	recovery	recovery	NOUN
ftr-1851	55	9	period	period	NOUN
ftr-1851	55	10	is	be	AUX
ftr-1851	55	11	not	not	PART
ftr-1851	55	12	a	a	DET
ftr-1851	55	13	change	change	NOUN
ftr-1851	55	14	of	of	ADP
ftr-1851	55	15	accounting	accounting	NOUN
ftr-1851	55	16	method	method	NOUN
ftr-1851	55	17	.	.	PUNCT
ftr-1851	56	1	brookshire	brookshire	NOUN
ftr-1851	56	2	brothers	brother	NOUN
ftr-1851	56	3	holding	holding	PROPN
ftr-1851	56	4	,	,	PUNCT
ftr-1851	56	5	inc	inc	PROPN
ftr-1851	56	6	.	.	PROPN
ftr-1851	57	1	v.	v.	PROPN
ftr-1851	57	2	commissioner	commissioner	PROPN
ftr-1851	57	3	,	,	PUNCT
ftr-1851	57	4	320	320	NUM
ftr-1851	57	5	f.3d	f.3d	NUM
ftr-1851	57	6	507	507	NUM
ftr-1851	57	7	,	,	PUNCT
ftr-1851	57	8	91	91	NUM
ftr-1851	57	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	57	10	2003	2003	NUM
ftr-1851	57	11	-	-	SYM
ftr-1851	57	12	629	629	NUM
ftr-1851	57	13	,	,	PUNCT
ftr-1851	57	14	2003	2003	NUM
ftr-1851	57	15	-	-	SYM
ftr-1851	57	16	1	1	NUM
ftr-1851	57	17	u.s.t.c	u.s.t.c	PROPN
ftr-1851	57	18	.	.	PROPN
ftr-1851	58	1	50,214	50,214	NUM
ftr-1851	58	2	(	(	PUNCT
ftr-1851	58	3	5th	5th	ADJ
ftr-1851	58	4	cir	cir	NOUN
ftr-1851	58	5	.	.	PUNCT
ftr-1851	59	1	1/29/03	1/29/03	NUM
ftr-1851	59	2	)	)	PUNCT
ftr-1851	60	1	,	,	PUNCT
ftr-1851	60	2	affig	affig	PROPN
ftr-1851	60	3	t.c	t.c	PROPN
ftr-1851	60	4	.	.	PROPN
ftr-1851	60	5	memo	memo	NOUN
ftr-1851	60	6	.	.	PUNCT
ftr-1851	61	1	2001	2001	NUM
ftr-1851	61	2	-	-	SYM
ftr-1851	61	3	150	150	NUM
ftr-1851	61	4	(	(	PUNCT
ftr-1851	61	5	6/22/01	6/22/01	NUM
ftr-1851	61	6	)	)	PUNCT
ftr-1851	61	7	.	.	PUNCT
ftr-1851	62	1	the	the	DET
ftr-1851	62	2	taxpayer	taxpayer	NOUN
ftr-1851	62	3	filed	file	VERB
ftr-1851	62	4	amended	amend	VERB
ftr-1851	62	5	returns	return	NOUN
ftr-1851	62	6	changing	change	VERB
ftr-1851	62	7	its	its	PRON
ftr-1851	62	8	cost	cost	NOUN
ftr-1851	62	9	recovery	recovery	NOUN
ftr-1851	62	10	period	period	NOUN
ftr-1851	62	11	for	for	ADP
ftr-1851	62	12	convenience	convenience	NOUN
ftr-1851	62	13	stores	store	NOUN
ftr-1851	62	14	from	from	ADP
ftr-1851	62	15	31.5	31.5	NUM
ftr-1851	62	16	and	and	CCONJ
ftr-1851	62	17	39	39	NUM
ftr-1851	62	18	years	year	NOUN
ftr-1851	62	19	to	to	ADP
ftr-1851	62	20	15	15	NUM
ftr-1851	62	21	years	year	NOUN
ftr-1851	62	22	,	,	PUNCT
ftr-1851	62	23	as	as	SCONJ
ftr-1851	62	24	permitted	permit	VERB
ftr-1851	62	25	by	by	ADP
ftr-1851	62	26	a	a	DET
ftr-1851	62	27	specialized	specialized	ADJ
ftr-1851	62	28	program	program	NOUN
ftr-1851	62	29	coordinated	coordinate	VERB
ftr-1851	62	30	issue	issue	NOUN
ftr-1851	62	31	paper	paper	NOUN
ftr-1851	62	32	.	.	PUNCT
ftr-1851	63	1	the	the	DET
ftr-1851	63	2	irs	irs	PROPN
ftr-1851	63	3	asserted	assert	VERB
ftr-1851	63	4	that	that	SCONJ
ftr-1851	63	5	the	the	DET
ftr-1851	63	6	change	change	NOUN
ftr-1851	63	7	required	require	VERB
ftr-1851	63	8	consent	consent	NOUN
ftr-1851	63	9	under	under	ADP
ftr-1851	63	10	§	§	PROPN
ftr-1851	63	11	446(e	446(e	PROPN
ftr-1851	63	12	)	)	PUNCT
ftr-1851	63	13	.	.	PUNCT
ftr-1851	64	1	the	the	DET
ftr-1851	64	2	fifth	fifth	ADJ
ftr-1851	64	3	circuit	circuit	NOUN
ftr-1851	64	4	affirmed	affirm	VERB
ftr-1851	64	5	the	the	DET
ftr-1851	64	6	tax	tax	NOUN
ftr-1851	64	7	court	court	NOUN
ftr-1851	64	8	's	's	PART
ftr-1851	64	9	(	(	PUNCT
ftr-1851	64	10	judge	judge	NOUN
ftr-1851	64	11	nims	nims	PROPN
ftr-1851	64	12	)	)	PUNCT
ftr-1851	64	13	holding	hold	VERB
ftr-1851	64	14	that	that	SCONJ
ftr-1851	64	15	treas	treas	PROPN
ftr-1851	64	16	.	.	PUNCT
ftr-1851	65	1	reg	reg	PROPN
ftr-1851	65	2	.	.	PUNCT
ftr-1851	66	1	§	§	PROPN
ftr-1851	66	2	1.446	1.446	NUM
ftr-1851	66	3	-	-	SYM
ftr-1851	66	4	1	1	NUM
ftr-1851	66	5	(	(	PUNCT
ftr-1851	66	6	e)(2)(ii)(b	e)(2)(ii)(b	X
ftr-1851	66	7	)	)	PUNCT
ftr-1851	67	1	[	[	X
ftr-1851	67	2	providing	provide	VERB
ftr-1851	67	3	that	that	SCONJ
ftr-1851	67	4	a	a	DET
ftr-1851	67	5	change	change	NOUN
ftr-1851	67	6	of	of	ADP
ftr-1851	67	7	useful	useful	ADJ
ftr-1851	67	8	life	life	NOUN
ftr-1851	67	9	is	be	AUX
ftr-1851	67	10	not	not	PART
ftr-1851	67	11	an	an	DET
ftr-1851	67	12	accounting	accounting	NOUN
ftr-1851	67	13	method	method	NOUN
ftr-1851	67	14	change	change	NOUN
ftr-1851	67	15	]	]	PUNCT
ftr-1851	67	16	applied	apply	VERB
ftr-1851	67	17	to	to	ADP
ftr-1851	67	18	changing	change	VERB
ftr-1851	67	19	the	the	DET
ftr-1851	67	20	§	§	PROPN
ftr-1851	67	21	168	168	NUM
ftr-1851	67	22	acrs	acr	NOUN
ftr-1851	67	23	cost	cost	NOUN
ftr-1851	67	24	recovery	recovery	NOUN
ftr-1851	67	25	period	period	NOUN
ftr-1851	67	26	.	.	PUNCT
ftr-1851	68	1	although	although	SCONJ
ftr-1851	68	2	it	it	PRON
ftr-1851	68	3	did	do	AUX
ftr-1851	68	4	not	not	PART
ftr-1851	68	5	need	need	VERB
ftr-1851	68	6	to	to	PART
ftr-1851	68	7	do	do	VERB
ftr-1851	68	8	so	so	ADV
ftr-1851	68	9	to	to	PART
ftr-1851	68	10	decide	decide	VERB
ftr-1851	68	11	the	the	DET
ftr-1851	68	12	case	case	NOUN
ftr-1851	68	13	,	,	PUNCT
ftr-1851	68	14	the	the	DET
ftr-1851	68	15	court	court	NOUN
ftr-1851	68	16	of	of	ADP
ftr-1851	68	17	appeals	appeals	PROPN
ftr-1851	68	18	went	go	VERB
ftr-1851	68	19	a	a	DET
ftr-1851	68	20	step	step	NOUN
ftr-1851	68	21	further	far	ADV
ftr-1851	68	22	and	and	CCONJ
ftr-1851	68	23	reasoned	reason	VERB
ftr-1851	68	24	that	that	SCONJ
ftr-1851	68	25	even	even	ADV
ftr-1851	68	26	if	if	SCONJ
ftr-1851	68	27	the	the	DET
ftr-1851	68	28	switch	switch	NOUN
ftr-1851	68	29	in	in	ADP
ftr-1851	68	30	cost	cost	NOUN
ftr-1851	68	31	recovery	recovery	NOUN
ftr-1851	68	32	periods	period	NOUN
ftr-1851	68	33	was	be	AUX
ftr-1851	68	34	a	a	DET
ftr-1851	68	35	change	change	NOUN
ftr-1851	68	36	in	in	ADP
ftr-1851	68	37	accounting	accounting	NOUN
ftr-1851	68	38	methods	method	NOUN
ftr-1851	68	39	,	,	PUNCT
ftr-1851	68	40	for	for	SCONJ
ftr-1851	68	41	the	the	DET
ftr-1851	68	42	commissioner	commissioner	NOUN
ftr-1851	68	43	to	to	PART
ftr-1851	68	44	have	have	AUX
ftr-1851	68	45	challenged	challenge	VERB
ftr-1851	68	46	the	the	DET
ftr-1851	68	47	switch	switch	NOUN
ftr-1851	68	48	in	in	ADP
ftr-1851	68	49	cost	cost	NOUN
ftr-1851	68	50	recovery	recovery	NOUN
ftr-1851	68	51	periods	period	NOUN
ftr-1851	68	52	,	,	PUNCT
ftr-1851	68	53	he	he	PRON
ftr-1851	68	54	would	would	AUX
ftr-1851	68	55	have	have	AUX
ftr-1851	68	56	had	have	VERB
ftr-1851	68	57	to	to	PART
ftr-1851	68	58	do	do	VERB
ftr-1851	68	59	so	so	ADV
ftr-1851	68	60	for	for	ADP
ftr-1851	68	61	the	the	DET
ftr-1851	68	62	first	first	ADJ
ftr-1851	68	63	year	year	NOUN
ftr-1851	68	64	in	in	ADP
ftr-1851	68	65	which	which	PRON
ftr-1851	68	66	the	the	DET
ftr-1851	68	67	switch	switch	NOUN
ftr-1851	68	68	had	have	AUX
ftr-1851	68	69	been	be	AUX
ftr-1851	68	70	made	make	VERB
ftr-1851	68	71	,	,	PUNCT
ftr-1851	68	72	before	before	SCONJ
ftr-1851	68	73	the	the	DET
ftr-1851	68	74	statute	statute	NOUN
ftr-1851	68	75	of	of	ADP
ftr-1851	68	76	limitations	limitation	NOUN
ftr-1851	68	77	had	have	AUX
ftr-1851	68	78	expired	expire	VERB
ftr-1851	68	79	on	on	ADP
ftr-1851	68	80	that	that	DET
ftr-1851	68	81	year	year	NOUN
ftr-1851	68	82	.	.	PUNCT
ftr-1851	69	1	b.	b.	PROPN
ftr-1851	70	1	another	another	DET
ftr-1851	70	2	case	case	NOUN
ftr-1851	70	3	holding	hold	VERB
ftr-1851	70	4	that	that	SCONJ
ftr-1851	70	5	a	a	DET
ftr-1851	70	6	reclassification	reclassification	NOUN
ftr-1851	70	7	of	of	ADP
ftr-1851	70	8	macrs	macrs	NOUN
ftr-1851	70	9	property	property	NOUN
ftr-1851	70	10	is	be	AUX
ftr-1851	70	11	not	not	PART
ftr-1851	70	12	a	a	DET
ftr-1851	70	13	change	change	NOUN
ftr-1851	70	14	of	of	ADP
ftr-1851	70	15	accounting	accounting	NOUN
ftr-1851	70	16	method	method	NOUN
ftr-1851	70	17	.	.	PUNCT
ftr-1851	71	1	green	green	PROPN
ftr-1851	71	2	forest	forest	PROPN
ftr-1851	71	3	manufacturing	manufacturing	PROPN
ftr-1851	71	4	inc	inc	PROPN
ftr-1851	71	5	.	.	PROPN
ftr-1851	72	1	v.	v.	PROPN
ftr-1851	72	2	commissioner	commissioner	PROPN
ftr-1851	72	3	,	,	PUNCT
ftr-1851	72	4	t.c	t.c	PROPN
ftr-1851	72	5	.	.	PROPN
ftr-1851	72	6	memo	memo	NOUN
ftr-1851	72	7	.	.	PUNCT
ftr-1851	73	1	2003	2003	NUM
ftr-1851	73	2	-	-	SYM
ftr-1851	73	3	75	75	NUM
ftr-1851	73	4	(	(	PUNCT
ftr-1851	73	5	3/14/03	3/14/03	NUM
ftr-1851	73	6	)	)	PUNCT
ftr-1851	73	7	.	.	PUNCT
ftr-1851	74	1	the	the	DET
ftr-1851	74	2	tax	tax	NOUN
ftr-1851	74	3	20041	20041	NUM
ftr-1851	74	4	florida	florida	PROPN
ftr-1851	74	5	tax	tax	PROPN
ftr-1851	74	6	review	review	NOUN
ftr-1851	74	7	court	court	NOUN
ftr-1851	74	8	(	(	PUNCT
ftr-1851	74	9	judge	judge	PROPN
ftr-1851	74	10	nims	nims	PROPN
ftr-1851	74	11	)	)	PUNCT
ftr-1851	74	12	followed	follow	VERB
ftr-1851	74	13	brookshire	brookshire	NOUN
ftr-1851	74	14	brothers	brother	NOUN
ftr-1851	74	15	holding	holding	PROPN
ftr-1851	74	16	,	,	PUNCT
ftr-1851	74	17	inc	inc	PROPN
ftr-1851	74	18	.	.	PROPN
ftr-1851	75	1	v.	v.	PROPN
ftr-1851	75	2	commissioner	commissioner	PROPN
ftr-1851	75	3	,	,	PUNCT
ftr-1851	75	4	320	320	NUM
ftr-1851	75	5	f.3d	f.3d	NUM
ftr-1851	75	6	507	507	NUM
ftr-1851	75	7	,	,	PUNCT
ftr-1851	75	8	91	91	NUM
ftr-1851	75	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	75	10	2003	2003	NUM
ftr-1851	75	11	-	-	SYM
ftr-1851	75	12	629	629	NUM
ftr-1851	75	13	,	,	PUNCT
ftr-1851	75	14	2003	2003	NUM
ftr-1851	75	15	-	-	SYM
ftr-1851	75	16	1	1	NUM
ftr-1851	75	17	u.s.t.c	u.s.t.c	PROPN
ftr-1851	75	18	.	.	PROPN
ftr-1851	76	1	50,214	50,214	NUM
ftr-1851	76	2	(	(	PUNCT
ftr-1851	76	3	5th	5th	ADJ
ftr-1851	76	4	cir	cir	NOUN
ftr-1851	76	5	.	.	PUNCT
ftr-1851	77	1	1/29/03	1/29/03	NUM
ftr-1851	77	2	)	)	PUNCT
ftr-1851	77	3	,	,	PUNCT
ftr-1851	78	1	affg	affg	PROPN
ftr-1851	78	2	t.c	t.c	PROPN
ftr-1851	78	3	.	.	PROPN
ftr-1851	78	4	memo	memo	NOUN
ftr-1851	78	5	.	.	PUNCT
ftr-1851	79	1	2001	2001	NUM
ftr-1851	79	2	-	-	SYM
ftr-1851	79	3	150	150	NUM
ftr-1851	79	4	(	(	PUNCT
ftr-1851	79	5	6/22/01	6/22/01	NUM
ftr-1851	79	6	)	)	PUNCT
ftr-1851	79	7	,	,	PUNCT
ftr-1851	79	8	in	in	ADP
ftr-1851	79	9	holding	hold	VERB
ftr-1851	79	10	that	that	DET
ftr-1851	79	11	reclassification	reclassification	NOUN
ftr-1851	79	12	of	of	ADP
ftr-1851	79	13	macrs	macrs	NOUN
ftr-1851	79	14	property	property	NOUN
ftr-1851	79	15	used	use	VERB
ftr-1851	79	16	outside	outside	ADP
ftr-1851	79	17	the	the	DET
ftr-1851	79	18	u.s	u.s	PROPN
ftr-1851	79	19	.	.	PROPN
ftr-1851	79	20	,	,	PUNCT
ftr-1851	79	21	which	which	PRON
ftr-1851	79	22	resulted	result	VERB
ftr-1851	79	23	in	in	ADP
ftr-1851	79	24	a	a	DET
ftr-1851	79	25	changed	change	VERB
ftr-1851	79	26	recovery	recovery	NOUN
ftr-1851	79	27	period	period	NOUN
ftr-1851	79	28	and	and	CCONJ
ftr-1851	79	29	method	method	NOUN
ftr-1851	79	30	,	,	PUNCT
ftr-1851	79	31	was	be	AUX
ftr-1851	79	32	not	not	PART
ftr-1851	79	33	a	a	DET
ftr-1851	79	34	change	change	NOUN
ftr-1851	79	35	of	of	ADP
ftr-1851	79	36	accounting	accounting	NOUN
ftr-1851	79	37	method	method	NOUN
ftr-1851	79	38	.	.	PUNCT
ftr-1851	80	1	the	the	DET
ftr-1851	80	2	court	court	NOUN
ftr-1851	80	3	declined	decline	VERB
ftr-1851	80	4	to	to	PART
ftr-1851	80	5	follow	follow	VERB
ftr-1851	80	6	rev	rev	PROPN
ftr-1851	80	7	.	.	PROPN
ftr-1851	80	8	proc	proc	PROPN
ftr-1851	80	9	.	.	PUNCT
ftr-1851	81	1	96	96	NUM
ftr-1851	81	2	-	-	SYM
ftr-1851	81	3	31	31	NUM
ftr-1851	81	4	,	,	PUNCT
ftr-1851	81	5	§	§	NOUN
ftr-1851	81	6	2.01	2.01	NUM
ftr-1851	81	7	,	,	PUNCT
ftr-1851	81	8	1996	1996	NUM
ftr-1851	81	9	-	-	SYM
ftr-1851	81	10	1	1	NUM
ftr-1851	81	11	c.b	c.b	PROPN
ftr-1851	81	12	.	.	PROPN
ftr-1851	81	13	714	714	NUM
ftr-1851	81	14	,	,	PUNCT
ftr-1851	81	15	providing	provide	VERB
ftr-1851	81	16	that	that	SCONJ
ftr-1851	81	17	a	a	DET
ftr-1851	81	18	change	change	NOUN
ftr-1851	81	19	from	from	ADP
ftr-1851	81	20	not	not	PART
ftr-1851	81	21	allowing	allow	VERB
ftr-1851	81	22	depreciation	depreciation	NOUN
ftr-1851	81	23	to	to	ADP
ftr-1851	81	24	allowing	allow	VERB
ftr-1851	81	25	depreciation	depreciation	NOUN
ftr-1851	81	26	is	be	AUX
ftr-1851	81	27	a	a	DET
ftr-1851	81	28	change	change	NOUN
ftr-1851	81	29	of	of	ADP
ftr-1851	81	30	accounting	accounting	NOUN
ftr-1851	81	31	method	method	NOUN
ftr-1851	81	32	,	,	PUNCT
ftr-1851	81	33	because	because	SCONJ
ftr-1851	81	34	the	the	DET
ftr-1851	81	35	guidance	guidance	NOUN
ftr-1851	81	36	did	do	AUX
ftr-1851	81	37	not	not	PART
ftr-1851	81	38	contain	contain	VERB
ftr-1851	81	39	any	any	DET
ftr-1851	81	40	reasoning	reasoning	NOUN
ftr-1851	81	41	and	and	CCONJ
ftr-1851	81	42	thus	thus	ADV
ftr-1851	81	43	was	be	AUX
ftr-1851	81	44	not	not	PART
ftr-1851	81	45	entitled	entitle	VERB
ftr-1851	81	46	to	to	PART
ftr-1851	81	47	deference	deference	VERB
ftr-1851	81	48	under	under	ADP
ftr-1851	81	49	united	united	PROPN
ftr-1851	81	50	states	states	PROPN
ftr-1851	81	51	v.	v.	PROPN
ftr-1851	81	52	mead	mead	PROPN
ftr-1851	81	53	corp	corp	PROPN
ftr-1851	81	54	.	.	PROPN
ftr-1851	81	55	,	,	PUNCT
ftr-1851	81	56	533	533	NUM
ftr-1851	81	57	u.s	u.s	PROPN
ftr-1851	81	58	.	.	PROPN
ftr-1851	81	59	218	218	NUM
ftr-1851	81	60	(	(	PUNCT
ftr-1851	81	61	2001	2001	NUM
ftr-1851	81	62	)	)	PUNCT
ftr-1851	81	63	.	.	PUNCT
ftr-1851	82	1	s	s	VERB
ftr-1851	82	2	note	note	VERB
ftr-1851	82	3	that	that	SCONJ
ftr-1851	82	4	the	the	DET
ftr-1851	82	5	relief	relief	NOUN
ftr-1851	82	6	provided	provide	VERB
ftr-1851	82	7	by	by	ADP
ftr-1851	82	8	rev	rev	PROPN
ftr-1851	82	9	.	.	PROPN
ftr-1851	82	10	proc	proc	PROPN
ftr-1851	82	11	.	.	PUNCT
ftr-1851	83	1	96	96	NUM
ftr-1851	83	2	-	-	SYM
ftr-1851	83	3	31	31	NUM
ftr-1851	83	4	,	,	PUNCT
ftr-1851	83	5	updated	update	VERB
ftr-1851	83	6	by	by	ADP
ftr-1851	83	7	rev	rev	PROPN
ftr-1851	83	8	.	.	PROPN
ftr-1851	83	9	proc	proc	PROPN
ftr-1851	83	10	.	.	PUNCT
ftr-1851	84	1	2002	2002	NUM
ftr-1851	84	2	-	-	SYM
ftr-1851	84	3	9	9	NUM
ftr-1851	84	4	,	,	PUNCT
ftr-1851	84	5	rev	rev	X
ftr-1851	84	6	.	.	PROPN
ftr-1851	84	7	proc	proc	PROPN
ftr-1851	84	8	.	.	PUNCT
ftr-1851	85	1	2002	2002	NUM
ftr-1851	85	2	-	-	SYM
ftr-1851	85	3	19	19	NUM
ftr-1851	85	4	,	,	PUNCT
ftr-1851	85	5	and	and	CCONJ
ftr-1851	85	6	rev	rev	PROPN
ftr-1851	85	7	.	.	PROPN
ftr-1851	85	8	proc	proc	PROPN
ftr-1851	85	9	.	.	PUNCT
ftr-1851	86	1	2004	2004	NUM
ftr-1851	86	2	-	-	SYM
ftr-1851	86	3	11	11	NUM
ftr-1851	86	4	,	,	PUNCT
ftr-1851	86	5	infra	infra	NOUN
ftr-1851	86	6	,	,	PUNCT
ftr-1851	86	7	permits	permit	VERB
ftr-1851	86	8	a	a	DET
ftr-1851	86	9	deduction	deduction	NOUN
ftr-1851	86	10	for	for	ADP
ftr-1851	86	11	all	all	DET
ftr-1851	86	12	prior	prior	ADJ
ftr-1851	86	13	allowable	allowable	ADJ
ftr-1851	86	14	depreciation	depreciation	NOUN
ftr-1851	86	15	that	that	PRON
ftr-1851	86	16	was	be	AUX
ftr-1851	86	17	erroneously	erroneously	ADV
ftr-1851	86	18	not	not	PART
ftr-1851	86	19	taken	take	VERB
ftr-1851	86	20	by	by	ADP
ftr-1851	86	21	the	the	DET
ftr-1851	86	22	taxpayer	taxpayer	NOUN
ftr-1851	86	23	with	with	ADP
ftr-1851	86	24	respect	respect	NOUN
ftr-1851	86	25	to	to	ADP
ftr-1851	86	26	an	an	DET
ftr-1851	86	27	asset	asset	NOUN
ftr-1851	86	28	owned	own	VERB
ftr-1851	86	29	by	by	ADP
ftr-1851	86	30	the	the	DET
ftr-1851	86	31	taxpayer	taxpayer	NOUN
ftr-1851	86	32	.	.	PUNCT
ftr-1851	87	1	this	this	DET
ftr-1851	87	2	relief	relief	NOUN
ftr-1851	87	3	is	be	AUX
ftr-1851	87	4	available	available	ADJ
ftr-1851	87	5	to	to	ADP
ftr-1851	87	6	taxpayers	taxpayer	NOUN
ftr-1851	87	7	who	who	PRON
ftr-1851	87	8	file	file	VERB
ftr-1851	87	9	a	a	DET
ftr-1851	87	10	form	form	NOUN
ftr-1851	87	11	3115	3115	NUM
ftr-1851	87	12	for	for	ADP
ftr-1851	87	13	a	a	DET
ftr-1851	87	14	change	change	NOUN
ftr-1851	87	15	of	of	ADP
ftr-1851	87	16	accounting	accounting	NOUN
ftr-1851	87	17	method	method	NOUN
ftr-1851	87	18	with	with	ADP
ftr-1851	87	19	their	their	PRON
ftr-1851	87	20	income	income	NOUN
ftr-1851	87	21	tax	tax	NOUN
ftr-1851	87	22	return	return	NOUN
ftr-1851	87	23	for	for	ADP
ftr-1851	87	24	the	the	DET
ftr-1851	87	25	year	year	NOUN
ftr-1851	87	26	of	of	ADP
ftr-1851	87	27	sale	sale	NOUN
ftr-1851	87	28	,	,	PUNCT
ftr-1851	87	29	or	or	CCONJ
ftr-1851	87	30	,	,	PUNCT
ftr-1851	87	31	preferably	preferably	ADV
ftr-1851	87	32	,	,	PUNCT
ftr-1851	87	33	at	at	ADP
ftr-1851	87	34	an	an	DET
ftr-1851	87	35	earlier	early	ADJ
ftr-1851	87	36	date	date	NOUN
ftr-1851	87	37	.	.	PUNCT
ftr-1851	88	1	c.	c.	PROPN
ftr-1851	88	2	however	however	ADV
ftr-1851	88	3	,	,	PUNCT
ftr-1851	88	4	new	new	ADJ
ftr-1851	88	5	regulations	regulation	NOUN
ftr-1851	88	6	provide	provide	VERB
ftr-1851	88	7	that	that	SCONJ
ftr-1851	88	8	a	a	DET
ftr-1851	88	9	change	change	NOUN
ftr-1851	88	10	in	in	ADP
ftr-1851	88	11	depreciation	depreciation	NOUN
ftr-1851	88	12	will	will	AUX
ftr-1851	88	13	generally	generally	ADV
ftr-1851	88	14	constitute	constitute	VERB
ftr-1851	88	15	a	a	DET
ftr-1851	88	16	change	change	NOUN
ftr-1851	88	17	in	in	ADP
ftr-1851	88	18	accounting	accounting	NOUN
ftr-1851	88	19	method	method	NOUN
ftr-1851	88	20	.	.	PUNCT
ftr-1851	89	1	t.d	t.d	PROPN
ftr-1851	89	2	.	.	PROPN
ftr-1851	89	3	9105	9105	NUM
ftr-1851	89	4	,	,	PUNCT
ftr-1851	89	5	changes	change	NOUN
ftr-1851	89	6	in	in	ADP
ftr-1851	89	7	computing	compute	VERB
ftr-1851	89	8	depreciation	depreciation	NOUN
ftr-1851	89	9	,	,	PUNCT
ftr-1851	89	10	69	69	NUM
ftr-1851	89	11	f.r	f.r	NOUN
ftr-1851	89	12	.	.	NOUN
ftr-1851	89	13	5	5	NUM
ftr-1851	89	14	(	(	PUNCT
ftr-1851	89	15	1/2/04	1/2/04	NUM
ftr-1851	89	16	)	)	PUNCT
ftr-1851	89	17	;	;	PUNCT
ftr-1851	89	18	reg-12645903	reg-12645903	NOUN
ftr-1851	89	19	,	,	PUNCT
ftr-1851	89	20	69	69	NUM
ftr-1851	89	21	f.r	f.r	NOUN
ftr-1851	89	22	.	.	PROPN
ftr-1851	89	23	42	42	NUM
ftr-1851	89	24	(	(	PUNCT
ftr-1851	89	25	1/2/04	1/2/04	NUM
ftr-1851	89	26	)	)	PUNCT
ftr-1851	89	27	.	.	PUNCT
ftr-1851	90	1	these	these	DET
ftr-1851	90	2	final	final	ADJ
ftr-1851	90	3	,	,	PUNCT
ftr-1851	90	4	temporary	temporary	ADJ
ftr-1851	90	5	and	and	CCONJ
ftr-1851	90	6	proposed	propose	VERB
ftr-1851	90	7	regulations	regulation	NOUN
ftr-1851	90	8	provide	provide	VERB
ftr-1851	90	9	that	that	SCONJ
ftr-1851	90	10	changes	change	NOUN
ftr-1851	90	11	in	in	ADP
ftr-1851	90	12	depreciation	depreciation	NOUN
ftr-1851	90	13	or	or	CCONJ
ftr-1851	90	14	amortization	amortization	NOUN
ftr-1851	90	15	generally	generally	ADV
ftr-1851	90	16	are	be	AUX
ftr-1851	90	17	changes	change	NOUN
ftr-1851	90	18	in	in	ADP
ftr-1851	90	19	accounting	accounting	NOUN
ftr-1851	90	20	method	method	NOUN
ftr-1851	90	21	under	under	ADP
ftr-1851	90	22	reg	reg	NOUN
ftr-1851	90	23	.	.	PUNCT
ftr-1851	91	1	§	§	PROPN
ftr-1851	91	2	1.446	1.446	NUM
ftr-1851	91	3	-	-	SYM
ftr-1851	91	4	1	1	NUM
ftr-1851	91	5	(	(	PUNCT
ftr-1851	91	6	e	e	NOUN
ftr-1851	91	7	)	)	PUNCT
ftr-1851	91	8	.	.	PUNCT
ftr-1851	92	1	additionally	additionally	ADV
ftr-1851	92	2	,	,	PUNCT
ftr-1851	92	3	these	these	DET
ftr-1851	92	4	regulations	regulation	NOUN
ftr-1851	92	5	(	(	PUNCT
ftr-1851	92	6	1	1	X
ftr-1851	92	7	)	)	PUNCT
ftr-1851	92	8	amend	amend	VERB
ftr-1851	92	9	reg	reg	NOUN
ftr-1851	92	10	.	.	PUNCT
ftr-1851	93	1	§	§	PROPN
ftr-1851	93	2	1.167(e)-1	1.167(e)-1	NUM
ftr-1851	93	3	to	to	PART
ftr-1851	93	4	provide	provide	VERB
ftr-1851	93	5	that	that	SCONJ
ftr-1851	93	6	certain	certain	ADJ
ftr-1851	93	7	changes	change	NOUN
ftr-1851	93	8	in	in	ADP
ftr-1851	93	9	depreciation	depreciation	NOUN
ftr-1851	93	10	method	method	NOUN
ftr-1851	93	11	for	for	ADP
ftr-1851	93	12	property	property	NOUN
ftr-1851	93	13	for	for	ADP
ftr-1851	93	14	which	which	PRON
ftr-1851	93	15	depreciation	depreciation	NOUN
ftr-1851	93	16	is	be	AUX
ftr-1851	93	17	determined	determine	VERB
ftr-1851	93	18	only	only	ADV
ftr-1851	93	19	under	under	ADP
ftr-1851	93	20	§	§	PROPN
ftr-1851	93	21	167	167	NUM
ftr-1851	93	22	are	be	AUX
ftr-1851	93	23	not	not	PART
ftr-1851	93	24	changes	change	NOUN
ftr-1851	93	25	in	in	ADP
ftr-1851	93	26	accounting	accounting	NOUN
ftr-1851	93	27	method	method	NOUN
ftr-1851	93	28	,	,	PUNCT
ftr-1851	93	29	and	and	CCONJ
ftr-1851	93	30	(	(	PUNCT
ftr-1851	93	31	2	2	X
ftr-1851	93	32	)	)	PUNCT
ftr-1851	93	33	amend	amend	VERB
ftr-1851	93	34	reg	reg	NOUN
ftr-1851	93	35	.	.	PUNCT
ftr-1851	94	1	§	§	PROPN
ftr-1851	94	2	1.1016	1.1016	NUM
ftr-1851	94	3	-	-	SYM
ftr-1851	94	4	3	3	NUM
ftr-1851	94	5	to	to	PART
ftr-1851	94	6	provide	provide	VERB
ftr-1851	94	7	that	that	SCONJ
ftr-1851	94	8	§	§	PROPN
ftr-1851	94	9	1016(a)(2	1016(a)(2	NOUN
ftr-1851	94	10	)	)	PUNCT
ftr-1851	94	11	does	do	AUX
ftr-1851	94	12	not	not	PART
ftr-1851	94	13	permanently	permanently	ADV
ftr-1851	94	14	affect	affect	VERB
ftr-1851	94	15	a	a	DET
ftr-1851	94	16	taxpayer	taxpayer	NOUN
ftr-1851	94	17	's	's	PART
ftr-1851	94	18	lifetime	lifetime	NOUN
ftr-1851	94	19	income	income	NOUN
ftr-1851	94	20	for	for	ADP
ftr-1851	94	21	purposes	purpose	NOUN
ftr-1851	94	22	of	of	ADP
ftr-1851	94	23	determining	determine	VERB
ftr-1851	94	24	whether	whether	SCONJ
ftr-1851	94	25	a	a	DET
ftr-1851	94	26	change	change	NOUN
ftr-1851	94	27	in	in	ADP
ftr-1851	94	28	depreciation	depreciation	NOUN
ftr-1851	94	29	or	or	CCONJ
ftr-1851	94	30	amortization	amortization	NOUN
ftr-1851	94	31	is	be	AUX
ftr-1851	94	32	a	a	DET
ftr-1851	94	33	change	change	NOUN
ftr-1851	94	34	in	in	ADP
ftr-1851	94	35	method	method	NOUN
ftr-1851	94	36	of	of	ADP
ftr-1851	94	37	accounting	accounting	NOUN
ftr-1851	94	38	.	.	PUNCT
ftr-1851	95	1	*	*	PUNCT
ftr-1851	95	2	the	the	DET
ftr-1851	95	3	useful	useful	ADJ
ftr-1851	95	4	life	life	NOUN
ftr-1851	95	5	exception	exception	NOUN
ftr-1851	95	6	to	to	ADP
ftr-1851	95	7	the	the	DET
ftr-1851	95	8	general	general	ADJ
ftr-1851	95	9	rule	rule	NOUN
ftr-1851	95	10	[	[	X
ftr-1851	95	11	that	that	SCONJ
ftr-1851	95	12	a	a	DET
ftr-1851	95	13	change	change	NOUN
ftr-1851	95	14	in	in	ADP
ftr-1851	95	15	depreciation	depreciation	NOUN
ftr-1851	95	16	method	method	NOUN
ftr-1851	95	17	is	be	AUX
ftr-1851	95	18	a	a	DET
ftr-1851	95	19	change	change	NOUN
ftr-1851	95	20	in	in	ADP
ftr-1851	95	21	accounting	accounting	NOUN
ftr-1851	95	22	]	]	PUNCT
ftr-1851	95	23	applies	apply	VERB
ftr-1851	95	24	only	only	ADV
ftr-1851	95	25	to	to	ADP
ftr-1851	95	26	property	property	NOUN
ftr-1851	95	27	for	for	ADP
ftr-1851	95	28	which	which	PRON
ftr-1851	95	29	depreciation	depreciation	NOUN
ftr-1851	95	30	is	be	AUX
ftr-1851	95	31	determined	determine	VERB
ftr-1851	95	32	under	under	ADP
ftr-1851	95	33	§	§	PROPN
ftr-1851	95	34	167	167	NUM
ftr-1851	95	35	.	.	PUNCT
ftr-1851	96	1	however	however	ADV
ftr-1851	96	2	,	,	PUNCT
ftr-1851	96	3	a	a	DET
ftr-1851	96	4	change	change	NOUN
ftr-1851	96	5	to	to	ADP
ftr-1851	96	6	or	or	CCONJ
ftr-1851	96	7	from	from	ADP
ftr-1851	96	8	a	a	DET
ftr-1851	96	9	useful	useful	ADJ
ftr-1851	96	10	life	life	NOUN
ftr-1851	96	11	(	(	PUNCT
ftr-1851	96	12	or	or	CCONJ
ftr-1851	96	13	recovery	recovery	NOUN
ftr-1851	96	14	period	period	NOUN
ftr-1851	96	15	or	or	CCONJ
ftr-1851	96	16	amortization	amortization	NOUN
ftr-1851	96	17	period	period	NOUN
ftr-1851	96	18	)	)	PUNCT
ftr-1851	96	19	that	that	PRON
ftr-1851	96	20	is	be	AUX
ftr-1851	96	21	specifically	specifically	ADV
ftr-1851	96	22	assigned	assign	VERB
ftr-1851	96	23	by	by	ADP
ftr-1851	96	24	the	the	DET
ftr-1851	96	25	code	code	NOUN
ftr-1851	96	26	,	,	PUNCT
ftr-1851	96	27	the	the	DET
ftr-1851	96	28	regulations	regulation	NOUN
ftr-1851	96	29	,	,	PUNCT
ftr-1851	96	30	or	or	CCONJ
ftr-1851	96	31	other	other	ADJ
ftr-1851	96	32	guidance	guidance	NOUN
ftr-1851	96	33	published	publish	VERB
ftr-1851	96	34	in	in	ADP
ftr-1851	96	35	the	the	DET
ftr-1851	96	36	internal	internal	ADJ
ftr-1851	96	37	revenue	revenue	NOUN
ftr-1851	96	38	bulletin	bulletin	NOUN
ftr-1851	96	39	is	be	AUX
ftr-1851	96	40	a	a	DET
ftr-1851	96	41	change	change	NOUN
ftr-1851	96	42	in	in	ADP
ftr-1851	96	43	method	method	NOUN
ftr-1851	96	44	of	of	ADP
ftr-1851	96	45	accounting	accounting	NOUN
ftr-1851	96	46	.	.	PUNCT
ftr-1851	97	1	*	*	PUNCT
ftr-1851	97	2	other	other	ADJ
ftr-1851	97	3	exceptions	exception	NOUN
ftr-1851	97	4	include	include	VERB
ftr-1851	97	5	(	(	PUNCT
ftr-1851	97	6	1	1	X
ftr-1851	97	7	)	)	PUNCT
ftr-1851	97	8	a	a	DET
ftr-1851	97	9	change	change	NOUN
ftr-1851	97	10	in	in	ADP
ftr-1851	97	11	computing	compute	VERB
ftr-1851	97	12	depreciation	depreciation	NOUN
ftr-1851	97	13	allowances	allowance	NOUN
ftr-1851	97	14	made	make	VERB
ftr-1851	97	15	in	in	ADP
ftr-1851	97	16	the	the	DET
ftr-1851	97	17	year	year	NOUN
ftr-1851	97	18	in	in	ADP
ftr-1851	97	19	which	which	PRON
ftr-1851	97	20	the	the	DET
ftr-1851	97	21	use	use	NOUN
ftr-1851	97	22	of	of	ADP
ftr-1851	97	23	property	property	NOUN
ftr-1851	97	24	changes	change	NOUN
ftr-1851	97	25	in	in	ADP
ftr-1851	97	26	the	the	DET
ftr-1851	97	27	hands	hand	NOUN
ftr-1851	97	28	of	of	ADP
ftr-1851	97	29	the	the	DET
ftr-1851	97	30	same	same	ADJ
ftr-1851	97	31	taxpayer	taxpayer	NOUN
ftr-1851	97	32	,	,	PUNCT
ftr-1851	97	33	(	(	PUNCT
ftr-1851	97	34	2	2	X
ftr-1851	97	35	)	)	PUNCT
ftr-1851	97	36	the	the	DET
ftr-1851	97	37	making	making	NOUN
ftr-1851	97	38	of	of	ADP
ftr-1851	97	39	a	a	DET
ftr-1851	97	40	late	late	ADJ
ftr-1851	97	41	depreciation	depreciation	NOUN
ftr-1851	97	42	election	election	NOUN
ftr-1851	97	43	or	or	CCONJ
ftr-1851	97	44	the	the	DET
ftr-1851	97	45	revocation	revocation	NOUN
ftr-1851	97	46	of	of	ADP
ftr-1851	97	47	a	a	DET
ftr-1851	97	48	timely	timely	ADV
ftr-1851	97	49	valid	valid	ADJ
ftr-1851	97	50	depreciation	depreciation	NOUN
ftr-1851	97	51	election	election	NOUN
ftr-1851	97	52	,	,	PUNCT
ftr-1851	97	53	and	and	CCONJ
ftr-1851	97	54	(	(	PUNCT
ftr-1851	97	55	3	3	X
ftr-1851	97	56	)	)	PUNCT
ftr-1851	97	57	a	a	DET
ftr-1851	97	58	change	change	NOUN
ftr-1851	97	59	in	in	ADP
ftr-1851	97	60	the	the	DET
ftr-1851	97	61	placed	place	VERB
ftr-1851	97	62	-	-	PUNCT
ftr-1851	97	63	in	in	ADP
ftr-1851	97	64	-	-	PUNCT
ftr-1851	97	65	service	service	NOUN
ftr-1851	97	66	date	date	NOUN
ftr-1851	97	67	of	of	ADP
ftr-1851	97	68	an	an	DET
ftr-1851	97	69	asset	asset	NOUN
ftr-1851	97	70	.	.	PUNCT
ftr-1851	98	1	(	(	PUNCT
ftr-1851	98	2	1	1	X
ftr-1851	98	3	)	)	PUNCT
ftr-1851	98	4	automatic	automatic	ADJ
ftr-1851	98	5	consent	consent	NOUN
ftr-1851	98	6	procedure	procedure	NOUN
ftr-1851	98	7	to	to	PART
ftr-1851	98	8	make	make	VERB
ftr-1851	98	9	a	a	DET
ftr-1851	98	10	change	change	NOUN
ftr-1851	98	11	in	in	ADP
ftr-1851	98	12	method	method	NOUN
ftr-1851	98	13	of	of	ADP
ftr-1851	98	14	accounting	account	VERB
ftr-1851	98	15	for	for	ADP
ftr-1851	98	16	depreciable	depreciable	ADJ
ftr-1851	98	17	or	or	CCONJ
ftr-1851	98	18	amortizable	amortizable	ADJ
ftr-1851	98	19	property	property	NOUN
ftr-1851	98	20	after	after	ADP
ftr-1851	98	21	its	its	PRON
ftr-1851	98	22	disposition	disposition	NOUN
ftr-1851	98	23	.	.	PUNCT
ftr-1851	99	1	rev	rev	PROPN
ftr-1851	99	2	.	.	PROPN
ftr-1851	99	3	proc	proc	PROPN
ftr-1851	99	4	.	.	PUNCT
ftr-1851	100	1	2004	2004	NUM
ftr-1851	100	2	-	-	SYM
ftr-1851	100	3	11	11	NUM
ftr-1851	100	4	,	,	PUNCT
ftr-1851	100	5	2004	2004	NUM
ftr-1851	100	6	-	-	SYM
ftr-1851	100	7	3	3	NUM
ftr-1851	100	8	i.r.b	i.r.b	NOUN
ftr-1851	100	9	.	.	PUNCT
ftr-1851	101	1	311	311	NUM
ftr-1851	101	2	(	(	PUNCT
ftr-1851	101	3	12/31/03	12/31/03	PROPN
ftr-1851	101	4	)	)	PUNCT
ftr-1851	101	5	.	.	PUNCT
ftr-1851	102	1	this	this	DET
ftr-1851	102	2	revenue	revenue	NOUN
ftr-1851	102	3	procedure	procedure	NOUN
ftr-1851	102	4	provides	provide	VERB
ftr-1851	102	5	an	an	DET
ftr-1851	102	6	automatic	automatic	ADJ
ftr-1851	102	7	consent	consent	NOUN
ftr-1851	102	8	procedure	procedure	NOUN
ftr-1851	102	9	allowing	allow	VERB
ftr-1851	102	10	a	a	DET
ftr-1851	102	11	taxpayer	taxpayer	NOUN
ftr-1851	102	12	to	to	PART
ftr-1851	102	13	make	make	VERB
ftr-1851	102	14	a	a	DET
ftr-1851	102	15	change	change	NOUN
ftr-1851	102	16	in	in	ADP
ftr-1851	102	17	method	method	NOUN
ftr-1851	102	18	of	of	ADP
ftr-1851	102	19	accounting	account	VERB
ftr-1851	102	20	under	under	ADP
ftr-1851	102	21	§	§	PROPN
ftr-1851	102	22	446(e	446(e	PROPN
ftr-1851	102	23	)	)	PUNCT
ftr-1851	102	24	for	for	ADP
ftr-1851	102	25	depreciable	depreciable	ADJ
ftr-1851	102	26	or	or	CCONJ
ftr-1851	102	27	amortizable	amortizable	ADJ
ftr-1851	102	28	property	property	NOUN
ftr-1851	102	29	disposed	dispose	VERB
ftr-1851	102	30	of	of	ADP
ftr-1851	102	31	in	in	ADP
ftr-1851	102	32	the	the	DET
ftr-1851	102	33	year	year	NOUN
ftr-1851	102	34	of	of	ADP
ftr-1851	102	35	change	change	NOUN
ftr-1851	102	36	.	.	PUNCT
ftr-1851	103	1	this	this	DET
ftr-1851	103	2	revenue	revenue	NOUN
ftr-1851	103	3	procedure	procedure	NOUN
ftr-1851	103	4	modifies	modify	VERB
ftr-1851	103	5	rev	rev	NOUN
ftr-1851	103	6	.	.	PROPN
ftr-1851	103	7	proc	proc	PROPN
ftr-1851	103	8	.	.	PUNCT
ftr-1851	104	1	2002	2002	NUM
ftr-1851	104	2	-	-	SYM
ftr-1851	104	3	9	9	NUM
ftr-1851	104	4	(	(	PUNCT
ftr-1851	104	5	as	as	SCONJ
ftr-1851	104	6	modified	modify	VERB
ftr-1851	104	7	by	by	ADP
ftr-1851	104	8	rev	rev	PROPN
ftr-1851	104	9	.	.	PROPN
ftr-1851	104	10	proc	proc	PROPN
ftr-1851	104	11	.	.	PUNCT
ftr-1851	104	12	200254	200254	NUM
ftr-1851	104	13	,	,	PUNCT
ftr-1851	104	14	rev	rev	PROPN
ftr-1851	104	15	.	.	PROPN
ftr-1851	104	16	proc	proc	PROPN
ftr-1851	104	17	.	.	PUNCT
ftr-1851	105	1	2002	2002	NUM
ftr-1851	105	2	-	-	SYM
ftr-1851	105	3	19	19	NUM
ftr-1851	105	4	,	,	PUNCT
ftr-1851	105	5	rev	rev	X
ftr-1851	105	6	.	.	PROPN
ftr-1851	105	7	proc	proc	PROPN
ftr-1851	105	8	.	.	PUNCT
ftr-1851	106	1	2002	2002	NUM
ftr-1851	106	2	-	-	SYM
ftr-1851	106	3	33	33	NUM
ftr-1851	106	4	,	,	PUNCT
ftr-1851	106	5	and	and	CCONJ
ftr-1851	106	6	as	as	SCONJ
ftr-1851	106	7	modified	modify	VERB
ftr-1851	106	8	and	and	CCONJ
ftr-1851	106	9	clarified	clarify	VERB
ftr-1851	106	10	by	by	ADP
ftr-1851	106	11	[	[	X
ftr-1851	106	12	vol6	vol6	PROPN
ftr-1851	106	13	:	:	PUNCT
ftr-1851	106	14	sl	sl	VERB
ftr-1851	106	15	recent	recent	ADJ
ftr-1851	106	16	developments	development	NOUN
ftr-1851	106	17	in	in	ADP
ftr-1851	106	18	federal	federal	ADJ
ftr-1851	106	19	income	income	NOUN
ftr-1851	106	20	taxation	taxation	NOUN
ftr-1851	106	21	announcement	announcement	NOUN
ftr-1851	106	22	2002	2002	NUM
ftr-1851	106	23	-	-	SYM
ftr-1851	106	24	17	17	NUM
ftr-1851	106	25	)	)	PUNCT
ftr-1851	106	26	,	,	PUNCT
ftr-1851	106	27	and	and	CCONJ
ftr-1851	106	28	other	other	ADJ
ftr-1851	106	29	revenue	revenue	NOUN
ftr-1851	106	30	procedures	procedure	NOUN
ftr-1851	106	31	to	to	PART
ftr-1851	106	32	conform	conform	VERB
ftr-1851	106	33	to	to	ADP
ftr-1851	106	34	temp	temp	NOUN
ftr-1851	106	35	.	.	PUNCT
ftr-1851	107	1	reg	reg	NOUN
ftr-1851	107	2	.	.	PUNCT
ftr-1851	108	1	§	§	PROPN
ftr-1851	108	2	1.446	1.446	NUM
ftr-1851	108	3	-	-	SYM
ftr-1851	108	4	1	1	NUM
ftr-1851	108	5	t(e)(2)(ii)(d	t(e)(2)(ii)(d	NOUN
ftr-1851	108	6	)	)	PUNCT
ftr-1851	108	7	,	,	PUNCT
ftr-1851	108	8	and	and	CCONJ
ftr-1851	108	9	waives	waive	VERB
ftr-1851	108	10	the	the	DET
ftr-1851	108	11	application	application	NOUN
ftr-1851	108	12	of	of	ADP
ftr-1851	108	13	the	the	DET
ftr-1851	108	14	two	two	NUM
ftr-1851	108	15	-	-	PUNCT
ftr-1851	108	16	year	year	NOUN
ftr-1851	108	17	rule	rule	NOUN
ftr-1851	108	18	set	set	VERB
ftr-1851	108	19	forth	forth	ADV
ftr-1851	108	20	in	in	ADP
ftr-1851	108	21	rev	rev	PROPN
ftr-1851	108	22	.	.	PUNCT
ftr-1851	108	23	rul	rul	PROPN
ftr-1851	108	24	.	.	PUNCT
ftr-1851	109	1	90	90	NUM
ftr-1851	109	2	-	-	SYM
ftr-1851	109	3	38	38	NUM
ftr-1851	109	4	,	,	PUNCT
ftr-1851	109	5	1990	1990	NUM
ftr-1851	109	6	-	-	SYM
ftr-1851	109	7	1	1	NUM
ftr-1851	109	8	c.b	c.b	PROPN
ftr-1851	109	9	.	.	PROPN
ftr-1851	109	10	57	57	NUM
ftr-1851	109	11	,	,	PUNCT
ftr-1851	109	12	for	for	ADP
ftr-1851	109	13	certain	certain	ADJ
ftr-1851	109	14	changes	change	NOUN
ftr-1851	109	15	in	in	ADP
ftr-1851	109	16	depreciation	depreciation	NOUN
ftr-1851	109	17	or	or	CCONJ
ftr-1851	109	18	amortization	amortization	NOUN
ftr-1851	109	19	.	.	PUNCT
ftr-1851	110	1	0	0	NUM
ftr-1851	110	2	extensive	extensive	ADJ
ftr-1851	110	3	portions	portion	NOUN
ftr-1851	110	4	of	of	ADP
ftr-1851	110	5	the	the	DET
ftr-1851	110	6	appendix	appendix	NOUN
ftr-1851	110	7	of	of	ADP
ftr-1851	110	8	rev	rev	PROPN
ftr-1851	110	9	.	.	PROPN
ftr-1851	110	10	proc	proc	PROPN
ftr-1851	110	11	.	.	PUNCT
ftr-1851	111	1	2002	2002	NUM
ftr-1851	111	2	-	-	SYM
ftr-1851	111	3	9	9	NUM
ftr-1851	111	4	are	be	AUX
ftr-1851	111	5	deleted	delete	VERB
ftr-1851	111	6	and	and	CCONJ
ftr-1851	111	7	replaced	replace	VERB
ftr-1851	111	8	with	with	ADP
ftr-1851	111	9	new	new	ADJ
ftr-1851	111	10	language	language	NOUN
ftr-1851	111	11	in	in	ADP
ftr-1851	111	12	the	the	DET
ftr-1851	111	13	appendix	appendix	NOUN
ftr-1851	111	14	to	to	PART
ftr-1851	111	15	rev	rev	PROPN
ftr-1851	111	16	.	.	PROPN
ftr-1851	111	17	proc	proc	PROPN
ftr-1851	111	18	.	.	PUNCT
ftr-1851	112	1	2004	2004	NUM
ftr-1851	112	2	-	-	SYM
ftr-1851	112	3	11	11	NUM
ftr-1851	112	4	.	.	PUNCT
ftr-1851	113	1	b.	b.	NOUN
ftr-1851	113	2	inventories	inventory	NOUN
ftr-1851	113	3	1	1	NUM
ftr-1851	113	4	.	.	PUNCT
ftr-1851	113	5	rev	rev	PROPN
ftr-1851	113	6	.	.	PROPN
ftr-1851	113	7	proc	proc	PROPN
ftr-1851	113	8	.	.	PUNCT
ftr-1851	114	1	2003	2003	NUM
ftr-1851	114	2	-	-	SYM
ftr-1851	114	3	51	51	NUM
ftr-1851	114	4	,	,	PUNCT
ftr-1851	114	5	2003	2003	NUM
ftr-1851	114	6	-	-	SYM
ftr-1851	114	7	29	29	NUM
ftr-1851	114	8	i.r.b	i.r.b	NOUN
ftr-1851	114	9	.	.	PUNCT
ftr-1851	115	1	121	121	NUM
ftr-1851	115	2	(	(	PUNCT
ftr-1851	115	3	6/25/03	6/25/03	NUM
ftr-1851	115	4	)	)	PUNCT
ftr-1851	115	5	.	.	PUNCT
ftr-1851	116	1	this	this	DET
ftr-1851	116	2	revenue	revenue	NOUN
ftr-1851	116	3	procedure	procedure	NOUN
ftr-1851	116	4	provides	provide	VERB
ftr-1851	116	5	three	three	NUM
ftr-1851	116	6	basic	basic	ADJ
ftr-1851	116	7	methods	method	NOUN
ftr-1851	116	8	for	for	ADP
ftr-1851	116	9	valuing	value	VERB
ftr-1851	116	10	inventory	inventory	NOUN
ftr-1851	116	11	items	item	NOUN
ftr-1851	116	12	acquired	acquire	VERB
ftr-1851	116	13	when	when	SCONJ
ftr-1851	116	14	a	a	DET
ftr-1851	116	15	taxpayer	taxpayer	NOUN
ftr-1851	116	16	purchases	purchase	VERB
ftr-1851	116	17	the	the	DET
ftr-1851	116	18	assets	asset	NOUN
ftr-1851	116	19	of	of	ADP
ftr-1851	116	20	a	a	DET
ftr-1851	116	21	business	business	NOUN
ftr-1851	116	22	for	for	ADP
ftr-1851	116	23	a	a	DET
ftr-1851	116	24	lump	lump	NOUN
ftr-1851	116	25	sum	sum	NOUN
ftr-1851	116	26	or	or	CCONJ
ftr-1851	116	27	a	a	DET
ftr-1851	116	28	corporation	corporation	NOUN
ftr-1851	116	29	acquires	acquire	VERB
ftr-1851	116	30	the	the	DET
ftr-1851	116	31	stock	stock	NOUN
ftr-1851	116	32	of	of	ADP
ftr-1851	116	33	another	another	DET
ftr-1851	116	34	corporation	corporation	NOUN
ftr-1851	116	35	and	and	CCONJ
ftr-1851	116	36	makes	make	VERB
ftr-1851	116	37	a	a	DET
ftr-1851	116	38	§	§	ADJ
ftr-1851	116	39	338	338	NUM
ftr-1851	116	40	election	election	NOUN
ftr-1851	116	41	:	:	PUNCT
ftr-1851	116	42	(	(	PUNCT
ftr-1851	116	43	1	1	X
ftr-1851	116	44	)	)	PUNCT
ftr-1851	116	45	the	the	DET
ftr-1851	116	46	replacement	replacement	NOUN
ftr-1851	116	47	cost	cost	NOUN
ftr-1851	116	48	method	method	NOUN
ftr-1851	116	49	,	,	PUNCT
ftr-1851	116	50	(	(	PUNCT
ftr-1851	116	51	2	2	X
ftr-1851	116	52	)	)	PUNCT
ftr-1851	116	53	the	the	DET
ftr-1851	116	54	comparative	comparative	ADJ
ftr-1851	116	55	sales	sale	NOUN
ftr-1851	116	56	method	method	NOUN
ftr-1851	116	57	,	,	PUNCT
ftr-1851	116	58	and	and	CCONJ
ftr-1851	116	59	(	(	PUNCT
ftr-1851	116	60	3	3	X
ftr-1851	116	61	)	)	PUNCT
ftr-1851	116	62	the	the	DET
ftr-1851	116	63	income	income	NOUN
ftr-1851	116	64	method	method	NOUN
ftr-1851	116	65	.	.	PUNCT
ftr-1851	117	1	however,"[v]aluing	however,"[v]alue	VERB
ftr-1851	117	2	inventory	inventory	NOUN
ftr-1851	117	3	is	be	AUX
ftr-1851	117	4	an	an	DET
ftr-1851	117	5	inherently	inherently	ADV
ftr-1851	117	6	factual	factual	ADJ
ftr-1851	117	7	determination	determination	NOUN
ftr-1851	117	8	...	...	PUNCT
ftr-1851	118	1	[	[	X
ftr-1851	118	2	and	and	CCONJ
ftr-1851	118	3	]	]	PUNCT
ftr-1851	118	4	the	the	DET
ftr-1851	118	5	three	three	NUM
ftr-1851	118	6	valuation	valuation	NOUN
ftr-1851	118	7	methods	method	NOUN
ftr-1851	118	8	outlined	outline	VERB
ftr-1851	118	9	above	above	ADP
ftr-1851	118	10	serve	serve	VERB
ftr-1851	118	11	only	only	ADV
ftr-1851	118	12	as	as	ADP
ftr-1851	118	13	guidelines	guideline	NOUN
ftr-1851	118	14	for	for	ADP
ftr-1851	118	15	determining	determine	VERB
ftr-1851	118	16	the	the	DET
ftr-1851	118	17	fair	fair	ADJ
ftr-1851	118	18	market	market	NOUN
ftr-1851	118	19	value	value	NOUN
ftr-1851	118	20	of	of	ADP
ftr-1851	118	21	inventories	inventory	NOUN
ftr-1851	118	22	.	.	PUNCT
ftr-1851	118	23	"	"	PUNCT
ftr-1851	119	1	c.	c.	PROPN
ftr-1851	119	2	installment	installment	PROPN
ftr-1851	119	3	method	method	NOUN
ftr-1851	119	4	there	there	PRON
ftr-1851	119	5	were	be	VERB
ftr-1851	119	6	no	no	DET
ftr-1851	119	7	significant	significant	ADJ
ftr-1851	119	8	developments	development	NOUN
ftr-1851	119	9	regarding	regard	VERB
ftr-1851	119	10	this	this	DET
ftr-1851	119	11	topic	topic	NOUN
ftr-1851	119	12	during	during	ADP
ftr-1851	119	13	2003	2003	NUM
ftr-1851	119	14	.	.	PUNCT
ftr-1851	120	1	d.	d.	PROPN
ftr-1851	120	2	year	year	PROPN
ftr-1851	120	3	of	of	ADP
ftr-1851	120	4	receipt	receipt	NOUN
ftr-1851	120	5	or	or	CCONJ
ftr-1851	120	6	deduction	deduction	NOUN
ftr-1851	120	7	1	1	NUM
ftr-1851	120	8	.	.	PUNCT
ftr-1851	121	1	another	another	DET
ftr-1851	121	2	taxpayer	taxpayer	NOUN
ftr-1851	121	3	friendly	friendly	ADJ
ftr-1851	121	4	accounting	accounting	NOUN
ftr-1851	121	5	method	method	NOUN
ftr-1851	121	6	ruling	ruling	NOUN
ftr-1851	121	7	.	.	PUNCT
ftr-1851	122	1	rev	rev	PROPN
ftr-1851	122	2	.	.	PUNCT
ftr-1851	123	1	rul	rul	PROPN
ftr-1851	123	2	.	.	PUNCT
ftr-1851	123	3	2003	2003	NUM
ftr-1851	123	4	-	-	SYM
ftr-1851	123	5	3	3	NUM
ftr-1851	123	6	,	,	PUNCT
ftr-1851	123	7	2003	2003	NUM
ftr-1851	123	8	-	-	SYM
ftr-1851	123	9	2	2	NUM
ftr-1851	123	10	i.r.b	i.r.b	NOUN
ftr-1851	123	11	.	.	PUNCT
ftr-1851	124	1	252	252	NUM
ftr-1851	124	2	(	(	PUNCT
ftr-1851	124	3	1/13/03	1/13/03	NUM
ftr-1851	124	4	)	)	PUNCT
ftr-1851	124	5	.	.	PUNCT
ftr-1851	125	1	a	a	DET
ftr-1851	125	2	state	state	NOUN
ftr-1851	125	3	or	or	CCONJ
ftr-1851	125	4	local	local	ADJ
ftr-1851	125	5	income	income	NOUN
ftr-1851	125	6	or	or	CCONJ
ftr-1851	125	7	franchise	franchise	NOUN
ftr-1851	125	8	tax	tax	NOUN
ftr-1851	125	9	refund	refund	NOUN
ftr-1851	125	10	resulting	result	VERB
ftr-1851	125	11	from	from	ADP
ftr-1851	125	12	nol	nol	NOUN
ftr-1851	125	13	carrybacks	carryback	NOUN
ftr-1851	125	14	is	be	AUX
ftr-1851	125	15	includible	includible	ADJ
ftr-1851	125	16	by	by	ADP
ftr-1851	125	17	an	an	DET
ftr-1851	125	18	accrual	accrual	ADJ
ftr-1851	125	19	method	method	NOUN
ftr-1851	125	20	taxpayer	taxpayer	NOUN
ftr-1851	125	21	in	in	ADP
ftr-1851	125	22	the	the	DET
ftr-1851	125	23	earlier	early	ADJ
ftr-1851	125	24	of	of	ADP
ftr-1851	125	25	the	the	DET
ftr-1851	125	26	year	year	NOUN
ftr-1851	125	27	in	in	ADP
ftr-1851	125	28	which	which	PRON
ftr-1851	125	29	the	the	DET
ftr-1851	125	30	taxpayer	taxpayer	NOUN
ftr-1851	125	31	receives	receive	VERB
ftr-1851	125	32	payment	payment	NOUN
ftr-1851	125	33	or	or	CCONJ
ftr-1851	125	34	notice	notice	VERB
ftr-1851	125	35	that	that	SCONJ
ftr-1851	125	36	the	the	DET
ftr-1851	125	37	refund	refund	NOUN
ftr-1851	125	38	claim	claim	NOUN
ftr-1851	125	39	has	have	AUX
ftr-1851	125	40	been	be	AUX
ftr-1851	125	41	approved	approve	VERB
ftr-1851	125	42	.	.	PUNCT
ftr-1851	126	1	rev	rev	PROPN
ftr-1851	126	2	.	.	PROPN
ftr-1851	126	3	ruls	rul	NOUN
ftr-1851	126	4	.	.	PUNCT
ftr-1851	127	1	65	65	NUM
ftr-1851	127	2	-	-	SYM
ftr-1851	127	3	190	190	NUM
ftr-1851	127	4	,	,	PUNCT
ftr-1851	127	5	1965	1965	NUM
ftr-1851	127	6	-	-	SYM
ftr-1851	127	7	2	2	NUM
ftr-1851	127	8	c.b	c.b	PROPN
ftr-1851	127	9	.	.	PROPN
ftr-1851	127	10	150	150	NUM
ftr-1851	127	11	,	,	PUNCT
ftr-1851	127	12	and	and	CCONJ
ftr-1851	127	13	69	69	NUM
ftr-1851	127	14	-	-	SYM
ftr-1851	127	15	372	372	NUM
ftr-1851	127	16	,	,	PUNCT
ftr-1851	127	17	1969	1969	NUM
ftr-1851	127	18	-	-	SYM
ftr-1851	127	19	2	2	NUM
ftr-1851	127	20	c.b	c.b	PROPN
ftr-1851	127	21	.	.	PROPN
ftr-1851	127	22	104	104	NUM
ftr-1851	127	23	,	,	PUNCT
ftr-1851	127	24	which	which	PRON
ftr-1851	127	25	held	hold	VERB
ftr-1851	127	26	that	that	SCONJ
ftr-1851	127	27	the	the	DET
ftr-1851	127	28	refund	refund	NOUN
ftr-1851	127	29	is	be	AUX
ftr-1851	127	30	accrued	accrue	VERB
ftr-1851	127	31	in	in	ADP
ftr-1851	127	32	the	the	DET
ftr-1851	127	33	year	year	NOUN
ftr-1851	127	34	of	of	ADP
ftr-1851	127	35	the	the	DET
ftr-1851	127	36	loss	loss	NOUN
ftr-1851	127	37	,	,	PUNCT
ftr-1851	127	38	are	be	AUX
ftr-1851	127	39	revoked	revoke	VERB
ftr-1851	127	40	.	.	PUNCT
ftr-1851	128	1	the	the	DET
ftr-1851	128	2	irs	irs	PROPN
ftr-1851	128	3	reasoned	reason	VERB
ftr-1851	128	4	that	that	SCONJ
ftr-1851	128	5	review	review	NOUN
ftr-1851	128	6	and	and	CCONJ
ftr-1851	128	7	approval	approval	NOUN
ftr-1851	128	8	of	of	ADP
ftr-1851	128	9	the	the	DET
ftr-1851	128	10	refund	refund	NOUN
ftr-1851	128	11	claims	claim	NOUN
ftr-1851	128	12	by	by	ADP
ftr-1851	128	13	state	state	NOUN
ftr-1851	128	14	authorities	authority	NOUN
ftr-1851	128	15	is	be	AUX
ftr-1851	128	16	not	not	PART
ftr-1851	128	17	merely	merely	ADV
ftr-1851	128	18	ministerial	ministerial	ADJ
ftr-1851	128	19	,	,	PUNCT
ftr-1851	128	20	but	but	CCONJ
ftr-1851	128	21	substantive	substantive	ADJ
ftr-1851	128	22	.	.	PUNCT
ftr-1851	129	1	[	[	X
ftr-1851	129	2	this	this	PRON
ftr-1851	129	3	follows	follow	VERB
ftr-1851	129	4	the	the	DET
ftr-1851	129	5	holding	holding	NOUN
ftr-1851	129	6	in	in	ADP
ftr-1851	129	7	doyle	doyle	NOUN
ftr-1851	129	8	,	,	PUNCT
ftr-1851	129	9	dane	dane	PROPN
ftr-1851	129	10	,	,	PUNCT
ftr-1851	129	11	bernbach	bernbach	PROPN
ftr-1851	129	12	,	,	PUNCT
ftr-1851	129	13	inc	inc	PROPN
ftr-1851	129	14	.	.	PROPN
ftr-1851	130	1	v.	v.	PROPN
ftr-1851	130	2	commissioner	commissioner	PROPN
ftr-1851	130	3	,	,	PUNCT
ftr-1851	130	4	79	79	NUM
ftr-1851	130	5	t.c	t.c	PROPN
ftr-1851	130	6	.	.	PROPN
ftr-1851	131	1	101	101	NUM
ftr-1851	131	2	(	(	PUNCT
ftr-1851	131	3	1982	1982	NUM
ftr-1851	131	4	)	)	PUNCT
ftr-1851	131	5	,	,	PUNCT
ftr-1851	131	6	nonacq	nonacq	PROPN
ftr-1851	131	7	.	.	PROPN
ftr-1851	131	8	,	,	PUNCT
ftr-1851	131	9	1988	1988	NUM
ftr-1851	131	10	-	-	SYM
ftr-1851	131	11	2	2	NUM
ftr-1851	131	12	c.b	c.b	PROPN
ftr-1851	131	13	.	.	PROPN
ftr-1851	131	14	1	1	NUM
ftr-1851	131	15	,	,	PUNCT
ftr-1851	131	16	acq	acq	PROPN
ftr-1851	131	17	.	.	PROPN
ftr-1851	131	18	,	,	PUNCT
ftr-1851	131	19	2003	2003	NUM
ftr-1851	131	20	-	-	SYM
ftr-1851	131	21	2	2	NUM
ftr-1851	131	22	i.r.b	i.r.b	NOUN
ftr-1851	131	23	.	.	PUNCT
ftr-1851	132	1	251	251	NUM
ftr-1851	132	2	(	(	PUNCT
ftr-1851	132	3	1/12/03	1/12/03	NUM
ftr-1851	132	4	)	)	PUNCT
ftr-1851	132	5	.	.	PUNCT
ftr-1851	132	6	]	]	PUNCT
ftr-1851	133	1	automatic	automatic	ADJ
ftr-1851	133	2	change	change	NOUN
ftr-1851	133	3	of	of	ADP
ftr-1851	133	4	accounting	accounting	NOUN
ftr-1851	133	5	method	method	NOUN
ftr-1851	133	6	is	be	AUX
ftr-1851	133	7	available	available	ADJ
ftr-1851	133	8	.	.	PUNCT
ftr-1851	134	1	2	2	X
ftr-1851	134	2	.	.	X
ftr-1851	134	3	this	this	DET
ftr-1851	134	4	year	year	NOUN
ftr-1851	134	5	or	or	CCONJ
ftr-1851	134	6	next	next	ADJ
ftr-1851	134	7	year	year	NOUN
ftr-1851	134	8	?	?	PUNCT
ftr-1851	135	1	only	only	ADV
ftr-1851	135	2	the	the	DET
ftr-1851	135	3	irs	irs	PROPN
ftr-1851	135	4	knew	know	VERB
ftr-1851	135	5	,	,	PUNCT
ftr-1851	135	6	and	and	CCONJ
ftr-1851	135	7	now	now	ADV
ftr-1851	135	8	they	they	PRON
ftr-1851	135	9	are	be	AUX
ftr-1851	135	10	telling	tell	VERB
ftr-1851	135	11	us	we	PRON
ftr-1851	135	12	.	.	PUNCT
ftr-1851	136	1	rev	rev	PROPN
ftr-1851	136	2	.	.	PUNCT
ftr-1851	137	1	rul	rul	PROPN
ftr-1851	137	2	.	.	PUNCT
ftr-1851	137	3	2003	2003	NUM
ftr-1851	137	4	-	-	SYM
ftr-1851	137	5	10	10	NUM
ftr-1851	137	6	,	,	PUNCT
ftr-1851	137	7	2003	2003	NUM
ftr-1851	137	8	-	-	SYM
ftr-1851	137	9	3	3	NUM
ftr-1851	137	10	i.r.b	i.r.b	NOUN
ftr-1851	137	11	.	.	PUNCT
ftr-1851	138	1	288	288	NUM
ftr-1851	138	2	(	(	PUNCT
ftr-1851	138	3	1/21/03	1/21/03	NUM
ftr-1851	138	4	)	)	PUNCT
ftr-1851	138	5	.	.	PUNCT
ftr-1851	139	1	this	this	DET
ftr-1851	139	2	ruling	rule	VERB
ftr-1851	139	3	addresses	address	VERB
ftr-1851	139	4	the	the	DET
ftr-1851	139	5	accrual	accrual	ADJ
ftr-1851	139	6	under	under	ADP
ftr-1851	139	7	the	the	DET
ftr-1851	139	8	all	all	DET
ftr-1851	139	9	events	event	NOUN
ftr-1851	139	10	test	test	NOUN
ftr-1851	139	11	of	of	ADP
ftr-1851	139	12	§	§	PROPN
ftr-1851	139	13	451	451	NUM
ftr-1851	139	14	of	of	ADP
ftr-1851	139	15	income	income	NOUN
ftr-1851	139	16	from	from	ADP
ftr-1851	139	17	goods	good	NOUN
ftr-1851	139	18	sold	sell	VERB
ftr-1851	139	19	when	when	SCONJ
ftr-1851	139	20	an	an	DET
ftr-1851	139	21	accrual	accrual	ADJ
ftr-1851	139	22	method	method	NOUN
ftr-1851	139	23	taxpayer	taxpayer	NOUN
ftr-1851	139	24	's	's	PART
ftr-1851	139	25	customer	customer	NOUN
ftr-1851	139	26	disputes	dispute	VERB
ftr-1851	139	27	its	its	PRON
ftr-1851	139	28	liability	liability	NOUN
ftr-1851	139	29	under	under	ADP
ftr-1851	139	30	certain	certain	ADJ
ftr-1851	139	31	circumstances	circumstance	NOUN
ftr-1851	139	32	:	:	PUNCT
ftr-1851	139	33	(	(	PUNCT
ftr-1851	139	34	1	1	X
ftr-1851	139	35	)	)	PUNCT
ftr-1851	139	36	if	if	SCONJ
ftr-1851	139	37	the	the	DET
ftr-1851	139	38	taxpayer	taxpayer	NOUN
ftr-1851	139	39	overbills	overbill	VERB
ftr-1851	139	40	a	a	DET
ftr-1851	139	41	customer	customer	NOUN
ftr-1851	139	42	due	due	ADP
ftr-1851	139	43	to	to	ADP
ftr-1851	139	44	a	a	DET
ftr-1851	139	45	clerical	clerical	ADJ
ftr-1851	139	46	mistake	mistake	NOUN
ftr-1851	139	47	in	in	ADP
ftr-1851	139	48	an	an	DET
ftr-1851	139	49	invoice	invoice	NOUN
ftr-1851	139	50	and	and	CCONJ
ftr-1851	139	51	the	the	DET
ftr-1851	139	52	customer	customer	NOUN
ftr-1851	139	53	discovers	discover	VERB
ftr-1851	139	54	the	the	DET
ftr-1851	139	55	error	error	NOUN
ftr-1851	139	56	and	and	CCONJ
ftr-1851	139	57	,	,	PUNCT
ftr-1851	139	58	in	in	ADP
ftr-1851	139	59	the	the	DET
ftr-1851	139	60	following	follow	VERB
ftr-1851	139	61	taxable	taxable	ADJ
ftr-1851	139	62	year	year	NOUN
ftr-1851	139	63	,	,	PUNCT
ftr-1851	139	64	disputes	dispute	VERB
ftr-1851	139	65	its	its	PRON
ftr-1851	139	66	liability	liability	NOUN
ftr-1851	139	67	for	for	ADP
ftr-1851	139	68	the	the	DET
ftr-1851	139	69	overbilled	overbille	VERB
ftr-1851	139	70	amount	amount	NOUN
ftr-1851	139	71	,	,	PUNCT
ftr-1851	139	72	then	then	ADV
ftr-1851	139	73	the	the	DET
ftr-1851	139	74	taxpayer	taxpayer	NOUN
ftr-1851	139	75	accrues	accrue	VERB
ftr-1851	139	76	gross	gross	ADJ
ftr-1851	139	77	income	income	NOUN
ftr-1851	139	78	in	in	ADP
ftr-1851	139	79	the	the	DET
ftr-1851	139	80	taxable	taxable	ADJ
ftr-1851	139	81	year	year	NOUN
ftr-1851	139	82	of	of	ADP
ftr-1851	139	83	sale	sale	NOUN
ftr-1851	139	84	for	for	ADP
ftr-1851	139	85	the	the	DET
ftr-1851	139	86	correct	correct	ADJ
ftr-1851	139	87	amount	amount	NOUN
ftr-1851	139	88	;	;	PUNCT
ftr-1851	139	89	(	(	PUNCT
ftr-1851	139	90	2	2	X
ftr-1851	139	91	)	)	PUNCT
ftr-1851	139	92	a	a	DET
ftr-1851	139	93	taxpayer	taxpayer	NOUN
ftr-1851	139	94	does	do	AUX
ftr-1851	139	95	not	not	PART
ftr-1851	139	96	accrue	accrue	VERB
ftr-1851	139	97	gross	gross	ADJ
ftr-1851	139	98	income	income	NOUN
ftr-1851	139	99	in	in	ADP
ftr-1851	139	100	the	the	DET
ftr-1851	139	101	taxable	taxable	ADJ
ftr-1851	139	102	year	year	NOUN
ftr-1851	139	103	of	of	ADP
ftr-1851	139	104	sale	sale	NOUN
ftr-1851	139	105	if	if	SCONJ
ftr-1851	139	106	,	,	PUNCT
ftr-1851	139	107	during	during	ADP
ftr-1851	139	108	the	the	DET
ftr-1851	139	109	taxable	taxable	ADJ
ftr-1851	139	110	year	year	NOUN
ftr-1851	139	111	of	of	ADP
ftr-1851	139	112	sale	sale	NOUN
ftr-1851	139	113	,	,	PUNCT
ftr-1851	139	114	the	the	DET
ftr-1851	139	115	customer	customer	NOUN
ftr-1851	139	116	disputes	dispute	VERB
ftr-1851	139	117	its	its	PRON
ftr-1851	139	118	liability	liability	NOUN
ftr-1851	139	119	to	to	ADP
ftr-1851	139	120	the	the	DET
ftr-1851	139	121	taxpayer	taxpayer	NOUN
ftr-1851	139	122	because	because	SCONJ
ftr-1851	139	123	the	the	DET
ftr-1851	139	124	taxpayer	taxpayer	NOUN
ftr-1851	139	125	shipped	ship	VERB
ftr-1851	139	126	incorrect	incorrect	ADJ
ftr-1851	139	127	goods	good	NOUN
ftr-1851	139	128	;	;	PUNCT
ftr-1851	139	129	(	(	PUNCT
ftr-1851	139	130	3	3	X
ftr-1851	139	131	)	)	PUNCT
ftr-1851	139	132	a	a	DET
ftr-1851	139	133	taxpayer	taxpayer	NOUN
ftr-1851	139	134	accrues	accrue	VERB
ftr-1851	139	135	gross	gross	ADJ
ftr-1851	139	136	income	income	NOUN
ftr-1851	139	137	in	in	ADP
ftr-1851	139	138	20041	20041	NUM
ftr-1851	139	139	florida	florida	PROPN
ftr-1851	139	140	tax	tax	NOUN
ftr-1851	139	141	review	review	NOUN
ftr-1851	139	142	the	the	DET
ftr-1851	139	143	taxable	taxable	ADJ
ftr-1851	139	144	year	year	NOUN
ftr-1851	139	145	of	of	ADP
ftr-1851	139	146	sale	sale	NOUN
ftr-1851	139	147	if	if	SCONJ
ftr-1851	139	148	the	the	DET
ftr-1851	139	149	taxpayer	taxpayer	NOUN
ftr-1851	139	150	ships	ship	VERB
ftr-1851	139	151	excess	excess	ADJ
ftr-1851	139	152	quantities	quantity	NOUN
ftr-1851	139	153	of	of	ADP
ftr-1851	139	154	goods	good	NOUN
ftr-1851	139	155	and	and	CCONJ
ftr-1851	139	156	in	in	ADP
ftr-1851	139	157	the	the	DET
ftr-1851	139	158	next	next	ADJ
ftr-1851	139	159	year	year	NOUN
ftr-1851	139	160	the	the	DET
ftr-1851	139	161	customer	customer	NOUN
ftr-1851	139	162	agrees	agree	VERB
ftr-1851	139	163	to	to	PART
ftr-1851	139	164	pay	pay	VERB
ftr-1851	139	165	for	for	ADP
ftr-1851	139	166	the	the	DET
ftr-1851	139	167	excess	excess	ADJ
ftr-1851	139	168	quantities	quantity	NOUN
ftr-1851	139	169	of	of	ADP
ftr-1851	139	170	goods	good	NOUN
ftr-1851	139	171	.	.	PUNCT
ftr-1851	139	172	0	0	PUNCT
ftr-1851	140	1	the	the	DET
ftr-1851	140	2	irs	irs	PROPN
ftr-1851	140	3	has	have	AUX
ftr-1851	140	4	requested	request	VERB
ftr-1851	140	5	comments	comment	NOUN
ftr-1851	140	6	on	on	ADP
ftr-1851	140	7	the	the	DET
ftr-1851	140	8	application	application	NOUN
ftr-1851	140	9	of	of	ADP
ftr-1851	140	10	§	§	PROPN
ftr-1851	140	11	451	451	NUM
ftr-1851	140	12	to	to	ADP
ftr-1851	140	13	a	a	DET
ftr-1851	140	14	situation	situation	NOUN
ftr-1851	140	15	in	in	ADP
ftr-1851	140	16	which	which	PRON
ftr-1851	140	17	a	a	DET
ftr-1851	140	18	taxpayer	taxpayer	NOUN
ftr-1851	140	19	ships	ship	NOUN
ftr-1851	140	20	defective	defective	ADJ
ftr-1851	140	21	products	product	NOUN
ftr-1851	140	22	to	to	ADP
ftr-1851	140	23	a	a	DET
ftr-1851	140	24	customer	customer	NOUN
ftr-1851	140	25	that	that	PRON
ftr-1851	140	26	discovers	discover	VERB
ftr-1851	140	27	the	the	DET
ftr-1851	140	28	defect	defect	NOUN
ftr-1851	140	29	in	in	ADP
ftr-1851	140	30	the	the	DET
ftr-1851	140	31	next	next	ADJ
ftr-1851	140	32	taxable	taxable	ADJ
ftr-1851	140	33	year	year	NOUN
ftr-1851	140	34	and	and	CCONJ
ftr-1851	140	35	disputes	dispute	VERB
ftr-1851	140	36	its	its	PRON
ftr-1851	140	37	liability	liability	NOUN
ftr-1851	140	38	:	:	PUNCT
ftr-1851	140	39	(	(	PUNCT
ftr-1851	140	40	1	1	X
ftr-1851	140	41	)	)	PUNCT
ftr-1851	140	42	does	do	AUX
ftr-1851	140	43	the	the	DET
ftr-1851	140	44	taxpayer	taxpayer	NOUN
ftr-1851	140	45	have	have	AUX
ftr-1851	140	46	a	a	DET
ftr-1851	140	47	fixed	fix	VERB
ftr-1851	140	48	right	right	NOUN
ftr-1851	140	49	to	to	PART
ftr-1851	140	50	income	income	VERB
ftr-1851	140	51	under	under	ADP
ftr-1851	140	52	§	§	PROPN
ftr-1851	140	53	451	451	NUM
ftr-1851	140	54	in	in	ADP
ftr-1851	140	55	the	the	DET
ftr-1851	140	56	taxable	taxable	ADJ
ftr-1851	140	57	year	year	NOUN
ftr-1851	140	58	of	of	ADP
ftr-1851	140	59	sale	sale	NOUN
ftr-1851	140	60	?	?	PUNCT
ftr-1851	141	1	(	(	PUNCT
ftr-1851	141	2	compare	compare	VERB
ftr-1851	141	3	hallmark	hallmark	ADJ
ftr-1851	141	4	cards	card	NOUN
ftr-1851	141	5	,	,	PUNCT
ftr-1851	141	6	inc	inc	PROPN
ftr-1851	141	7	.	.	PROPN
ftr-1851	142	1	v.	v.	PROPN
ftr-1851	142	2	commissioner	commissioner	PROPN
ftr-1851	142	3	,	,	PUNCT
ftr-1851	142	4	90	90	NUM
ftr-1851	142	5	t.c	t.c	PROPN
ftr-1851	142	6	.	.	PROPN
ftr-1851	142	7	26	26	NUM
ftr-1851	142	8	(	(	PUNCT
ftr-1851	142	9	1988	1988	NUM
ftr-1851	142	10	)	)	PUNCT
ftr-1851	142	11	,	,	PUNCT
ftr-1851	142	12	with	with	ADP
ftr-1851	142	13	celluloid	celluloid	PROPN
ftr-1851	142	14	co.	co.	PROPN
ftr-1851	142	15	v.	v.	ADP
ftr-1851	142	16	commissioner	commissioner	PROPN
ftr-1851	142	17	,	,	PUNCT
ftr-1851	142	18	9	9	NUM
ftr-1851	142	19	b.t.a	b.t.a	NOUN
ftr-1851	142	20	.	.	PROPN
ftr-1851	142	21	989	989	NUM
ftr-1851	142	22	(	(	PUNCT
ftr-1851	142	23	1927	1927	NUM
ftr-1851	142	24	)	)	PUNCT
ftr-1851	142	25	,	,	PUNCT
ftr-1851	142	26	acq	acq	PROPN
ftr-1851	142	27	.	.	PROPN
ftr-1851	142	28	vii-1	vii-1	PUNCT
ftr-1851	142	29	c.b	c.b	PROPN
ftr-1851	142	30	.	.	PROPN
ftr-1851	142	31	6	6	NUM
ftr-1851	142	32	)	)	PUNCT
ftr-1851	143	1	;	;	PUNCT
ftr-1851	143	2	(	(	PUNCT
ftr-1851	143	3	2	2	X
ftr-1851	143	4	)	)	PUNCT
ftr-1851	143	5	does	do	AUX
ftr-1851	143	6	the	the	DET
ftr-1851	143	7	taxable	taxable	ADJ
ftr-1851	143	8	year	year	NOUN
ftr-1851	143	9	concept	concept	NOUN
ftr-1851	143	10	require	require	VERB
ftr-1851	143	11	the	the	DET
ftr-1851	143	12	taxpayer	taxpayer	NOUN
ftr-1851	143	13	to	to	PART
ftr-1851	143	14	accrue	accrue	VERB
ftr-1851	143	15	income	income	NOUN
ftr-1851	143	16	in	in	ADP
ftr-1851	143	17	the	the	DET
ftr-1851	143	18	taxable	taxable	ADJ
ftr-1851	143	19	year	year	NOUN
ftr-1851	143	20	of	of	ADP
ftr-1851	143	21	sale	sale	NOUN
ftr-1851	143	22	because	because	SCONJ
ftr-1851	143	23	the	the	DET
ftr-1851	143	24	dispute	dispute	NOUN
ftr-1851	143	25	did	do	AUX
ftr-1851	143	26	not	not	PART
ftr-1851	143	27	arise	arise	VERB
ftr-1851	143	28	until	until	ADP
ftr-1851	143	29	the	the	DET
ftr-1851	143	30	next	next	ADJ
ftr-1851	143	31	taxable	taxable	ADJ
ftr-1851	143	32	year	year	NOUN
ftr-1851	143	33	?	?	PUNCT
ftr-1851	144	1	3	3	X
ftr-1851	144	2	.	.	X
ftr-1851	144	3	taxpayer	taxpayer	NOUN
ftr-1851	144	4	got	get	VERB
ftr-1851	144	5	the	the	DET
ftr-1851	144	6	deduction	deduction	NOUN
ftr-1851	144	7	,	,	PUNCT
ftr-1851	144	8	but	but	CCONJ
ftr-1851	144	9	not	not	PART
ftr-1851	144	10	§	§	PROPN
ftr-1851	144	11	1341	1341	NUM
ftr-1851	144	12	relief	relief	NOUN
ftr-1851	144	13	.	.	PUNCT
ftr-1851	145	1	cinergy	cinergy	PROPN
ftr-1851	145	2	corp	corp	PROPN
ftr-1851	145	3	.	.	PROPN
ftr-1851	145	4	v.	v.	PROPN
ftr-1851	145	5	united	united	PROPN
ftr-1851	145	6	states	states	PROPN
ftr-1851	145	7	,	,	PUNCT
ftr-1851	145	8	55	55	NUM
ftr-1851	145	9	fed	feed	VERB
ftr-1851	145	10	.	.	PUNCT
ftr-1851	146	1	cl	cl	NOUN
ftr-1851	146	2	.	.	PUNCT
ftr-1851	147	1	489	489	NUM
ftr-1851	147	2	,	,	PUNCT
ftr-1851	147	3	91	91	NUM
ftr-1851	147	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	147	5	2003	2003	NUM
ftr-1851	147	6	-	-	SYM
ftr-1851	147	7	1229	1229	NUM
ftr-1851	147	8	,	,	PUNCT
ftr-1851	147	9	2003	2003	NUM
ftr-1851	147	10	-	-	SYM
ftr-1851	147	11	1	1	NUM
ftr-1851	147	12	u.s.t.c	u.s.t.c	PROPN
ftr-1851	147	13	.	.	PROPN
ftr-1851	147	14	150,302	150,302	NUM
ftr-1851	147	15	(	(	PUNCT
ftr-1851	147	16	3/10/03	3/10/03	NUM
ftr-1851	147	17	)	)	PUNCT
ftr-1851	147	18	.	.	PUNCT
ftr-1851	148	1	the	the	DET
ftr-1851	148	2	court	court	NOUN
ftr-1851	148	3	of	of	ADP
ftr-1851	148	4	claims	claim	NOUN
ftr-1851	148	5	held	hold	VERB
ftr-1851	148	6	that	that	SCONJ
ftr-1851	148	7	§	§	PROPN
ftr-1851	148	8	1341	1341	NUM
ftr-1851	148	9	did	do	AUX
ftr-1851	148	10	not	not	PART
ftr-1851	148	11	apply	apply	VERB
ftr-1851	148	12	to	to	ADP
ftr-1851	148	13	repayments	repayment	NOUN
ftr-1851	148	14	to	to	ADP
ftr-1851	148	15	customers	customer	NOUN
ftr-1851	148	16	of	of	ADP
ftr-1851	148	17	utility	utility	NOUN
ftr-1851	148	18	charges	charge	NOUN
ftr-1851	148	19	[	[	PUNCT
ftr-1851	148	20	additional	additional	ADJ
ftr-1851	148	21	charges	charge	NOUN
ftr-1851	148	22	to	to	PART
ftr-1851	148	23	cover	cover	VERB
ftr-1851	148	24	deferred	deferred	ADJ
ftr-1851	148	25	taxes	taxis	NOUN
ftr-1851	148	26	]	]	PUNCT
ftr-1851	148	27	that	that	PRON
ftr-1851	148	28	were	be	AUX
ftr-1851	148	29	determined	determine	VERB
ftr-1851	148	30	by	by	ADP
ftr-1851	148	31	regulatory	regulatory	ADJ
ftr-1851	148	32	authorities	authority	NOUN
ftr-1851	148	33	in	in	ADP
ftr-1851	148	34	subsequent	subsequent	ADJ
ftr-1851	148	35	years	year	NOUN
ftr-1851	148	36	to	to	PART
ftr-1851	148	37	have	have	AUX
ftr-1851	148	38	been	be	AUX
ftr-1851	148	39	excessive	excessive	ADJ
ftr-1851	148	40	.	.	PUNCT
ftr-1851	149	1	the	the	DET
ftr-1851	149	2	court	court	NOUN
ftr-1851	149	3	accepted	accept	VERB
ftr-1851	149	4	the	the	DET
ftr-1851	149	5	irs	irs	PROPN
ftr-1851	149	6	's	's	PART
ftr-1851	149	7	view	view	NOUN
ftr-1851	149	8	[	[	X
ftr-1851	149	9	see	see	INTJ
ftr-1851	149	10	rev	rev	PROPN
ftr-1851	149	11	.	.	PUNCT
ftr-1851	149	12	rul	rul	NOUN
ftr-1851	149	13	.	.	PUNCT
ftr-1851	150	1	58	58	NUM
ftr-1851	150	2	-	-	SYM
ftr-1851	150	3	226	226	NUM
ftr-1851	150	4	,	,	PUNCT
ftr-1851	150	5	1958	1958	NUM
ftr-1851	150	6	-	-	SYM
ftr-1851	150	7	1	1	NUM
ftr-1851	150	8	c.b	c.b	PROPN
ftr-1851	150	9	.	.	PROPN
ftr-1851	150	10	318	318	NUM
ftr-1851	150	11	;	;	PUNCT
ftr-1851	150	12	rev	rev	PROPN
ftr-1851	150	13	.	.	PROPN
ftr-1851	150	14	rul	rul	PROPN
ftr-1851	150	15	.	.	PUNCT
ftr-1851	151	1	67	67	NUM
ftr-1851	151	2	-	-	SYM
ftr-1851	151	3	48	48	NUM
ftr-1851	151	4	,	,	PUNCT
ftr-1851	151	5	1967	1967	NUM
ftr-1851	151	6	-	-	SYM
ftr-1851	151	7	1	1	NUM
ftr-1851	151	8	c.b	c.b	PROPN
ftr-1851	151	9	.	.	PROPN
ftr-1851	151	10	50	50	NUM
ftr-1851	151	11	]	]	PUNCT
ftr-1851	151	12	that	that	SCONJ
ftr-1851	151	13	when	when	SCONJ
ftr-1851	151	14	the	the	DET
ftr-1851	151	15	taxpayer	taxpayer	NOUN
ftr-1851	151	16	's	's	PART
ftr-1851	151	17	right	right	NOUN
ftr-1851	151	18	to	to	ADP
ftr-1851	151	19	an	an	DET
ftr-1851	151	20	income	income	NOUN
ftr-1851	151	21	item	item	NOUN
ftr-1851	151	22	was	be	AUX
ftr-1851	151	23	absolute	absolute	ADJ
ftr-1851	151	24	in	in	ADP
ftr-1851	151	25	the	the	DET
ftr-1851	151	26	year	year	NOUN
ftr-1851	151	27	of	of	ADP
ftr-1851	151	28	inclusion	inclusion	NOUN
ftr-1851	151	29	but	but	CCONJ
ftr-1851	151	30	was	be	AUX
ftr-1851	151	31	undermined	undermine	VERB
ftr-1851	151	32	by	by	ADP
ftr-1851	151	33	subsequently	subsequently	ADV
ftr-1851	151	34	arising	arise	VERB
ftr-1851	151	35	facts	fact	NOUN
ftr-1851	151	36	,	,	PUNCT
ftr-1851	151	37	§	§	PROPN
ftr-1851	151	38	1341	1341	NUM
ftr-1851	151	39	does	do	AUX
ftr-1851	151	40	not	not	PART
ftr-1851	151	41	apply	apply	VERB
ftr-1851	151	42	.	.	PUNCT
ftr-1851	152	1	section	section	NOUN
ftr-1851	152	2	1341	1341	NUM
ftr-1851	152	3	applies	apply	VERB
ftr-1851	152	4	only	only	ADV
ftr-1851	152	5	when	when	SCONJ
ftr-1851	152	6	the	the	DET
ftr-1851	152	7	taxpayer	taxpayer	NOUN
ftr-1851	152	8	had	have	VERB
ftr-1851	152	9	merely	merely	ADV
ftr-1851	152	10	an	an	DET
ftr-1851	152	11	"	"	PUNCT
ftr-1851	152	12	apparent	apparent	ADJ
ftr-1851	152	13	"	"	PUNCT
ftr-1851	152	14	right	right	NOUN
ftr-1851	152	15	to	to	ADP
ftr-1851	152	16	the	the	DET
ftr-1851	152	17	income	income	NOUN
ftr-1851	152	18	item	item	NOUN
ftr-1851	152	19	.	.	PUNCT
ftr-1851	153	1	thus	thus	ADV
ftr-1851	153	2	,	,	PUNCT
ftr-1851	153	3	although	although	SCONJ
ftr-1851	153	4	the	the	DET
ftr-1851	153	5	repayments	repayment	NOUN
ftr-1851	153	6	were	be	AUX
ftr-1851	153	7	deductible	deductible	ADJ
ftr-1851	153	8	,	,	PUNCT
ftr-1851	153	9	no	no	DET
ftr-1851	153	10	rate	rate	NOUN
ftr-1851	153	11	arbitrage	arbitrage	NOUN
ftr-1851	153	12	relief	relief	NOUN
ftr-1851	153	13	was	be	AUX
ftr-1851	153	14	available	available	ADJ
ftr-1851	153	15	.	.	PUNCT
ftr-1851	154	1	4	4	X
ftr-1851	154	2	.	.	X
ftr-1851	154	3	even	even	ADV
ftr-1851	154	4	if	if	SCONJ
ftr-1851	154	5	the	the	DET
ftr-1851	154	6	economic	economic	ADJ
ftr-1851	154	7	performance	performance	NOUN
ftr-1851	154	8	rules	rule	NOUN
ftr-1851	154	9	do	do	AUX
ftr-1851	154	10	n't	not	PART
ftr-1851	154	11	get	get	VERB
ftr-1851	154	12	ya	ya	PRON
ftr-1851	154	13	,	,	PUNCT
ftr-1851	154	14	the	the	DET
ftr-1851	154	15	nonqualified	nonqualifie	VERB
ftr-1851	154	16	deferred	defer	VERB
ftr-1851	154	17	compensation	compensation	NOUN
ftr-1851	154	18	rules	rule	NOUN
ftr-1851	154	19	might	might	AUX
ftr-1851	154	20	.	.	PUNCT
ftr-1851	155	1	weaver	weaver	PROPN
ftr-1851	155	2	v.	v.	PROPN
ftr-1851	155	3	commissioner	commissioner	PROPN
ftr-1851	155	4	,	,	PUNCT
ftr-1851	155	5	121	121	NUM
ftr-1851	155	6	t.c	t.c	NOUN
ftr-1851	155	7	.	.	PUNCT
ftr-1851	156	1	no	no	INTJ
ftr-1851	156	2	.	.	NOUN
ftr-1851	157	1	14	14	NUM
ftr-1851	157	2	(	(	PUNCT
ftr-1851	157	3	10/8/03	10/8/03	NUM
ftr-1851	157	4	)	)	PUNCT
ftr-1851	157	5	.	.	PUNCT
ftr-1851	158	1	the	the	DET
ftr-1851	158	2	taxpayer	taxpayer	NOUN
ftr-1851	158	3	controlled	control	VERB
ftr-1851	158	4	two	two	NUM
ftr-1851	158	5	corporations	corporation	NOUN
ftr-1851	158	6	,	,	PUNCT
ftr-1851	158	7	an	an	DET
ftr-1851	158	8	accrual	accrual	ADJ
ftr-1851	158	9	method	method	NOUN
ftr-1851	158	10	calendar	calendar	NOUN
ftr-1851	158	11	year	year	NOUN
ftr-1851	158	12	s	s	PART
ftr-1851	158	13	corporation	corporation	NOUN
ftr-1851	158	14	(	(	PUNCT
ftr-1851	158	15	cl	cl	NOUN
ftr-1851	158	16	)	)	PUNCT
ftr-1851	158	17	and	and	CCONJ
ftr-1851	158	18	a	a	DET
ftr-1851	158	19	cash	cash	NOUN
ftr-1851	158	20	method	method	NOUN
ftr-1851	158	21	july	july	PROPN
ftr-1851	158	22	31	31	NUM
ftr-1851	158	23	fiscal	fiscal	ADJ
ftr-1851	158	24	year	year	NOUN
ftr-1851	158	25	c	c	PROPN
ftr-1851	158	26	corporation	corporation	NOUN
ftr-1851	158	27	(	(	PUNCT
ftr-1851	158	28	j	j	PROPN
ftr-1851	158	29	)	)	PUNCT
ftr-1851	158	30	.	.	PUNCT
ftr-1851	159	1	j	j	PROPN
ftr-1851	159	2	rendered	render	VERB
ftr-1851	159	3	services	service	NOUN
ftr-1851	159	4	to	to	ADP
ftr-1851	159	5	cl	cl	VERB
ftr-1851	159	6	and	and	CCONJ
ftr-1851	159	7	cl	cl	NOUN
ftr-1851	159	8	deducted	deduct	VERB
ftr-1851	159	9	the	the	DET
ftr-1851	159	10	amounts	amount	NOUN
ftr-1851	159	11	owed	owe	VERB
ftr-1851	159	12	to	to	ADP
ftr-1851	159	13	j	j	PROPN
ftr-1851	159	14	even	even	ADV
ftr-1851	159	15	though	though	SCONJ
ftr-1851	159	16	it	it	PRON
ftr-1851	159	17	had	have	AUX
ftr-1851	159	18	not	not	PART
ftr-1851	159	19	paid	pay	VERB
ftr-1851	159	20	the	the	DET
ftr-1851	159	21	amounts	amount	NOUN
ftr-1851	159	22	until	until	ADP
ftr-1851	159	23	more	more	ADJ
ftr-1851	159	24	than	than	ADP
ftr-1851	159	25	two	two	NUM
ftr-1851	159	26	and	and	CCONJ
ftr-1851	159	27	one	one	NUM
ftr-1851	159	28	-	-	PUNCT
ftr-1851	159	29	half	half	NOUN
ftr-1851	159	30	months	month	NOUN
ftr-1851	159	31	after	after	ADP
ftr-1851	159	32	the	the	DET
ftr-1851	159	33	close	close	NOUN
ftr-1851	159	34	of	of	ADP
ftr-1851	159	35	its	its	PRON
ftr-1851	159	36	taxable	taxable	ADJ
ftr-1851	159	37	year	year	NOUN
ftr-1851	159	38	(	(	PUNCT
ftr-1851	159	39	i.e.	i.e.	X
ftr-1851	159	40	,	,	PUNCT
ftr-1851	159	41	by	by	ADP
ftr-1851	159	42	march	march	PROPN
ftr-1851	159	43	15	15	NUM
ftr-1851	159	44	)	)	PUNCT
ftr-1851	159	45	the	the	DET
ftr-1851	159	46	tax	tax	NOUN
ftr-1851	159	47	court	court	NOUN
ftr-1851	159	48	(	(	PUNCT
ftr-1851	159	49	judge	judge	PROPN
ftr-1851	159	50	laro	laro	PROPN
ftr-1851	159	51	)	)	PUNCT
ftr-1851	159	52	held	hold	VERB
ftr-1851	159	53	that	that	SCONJ
ftr-1851	159	54	the	the	DET
ftr-1851	159	55	amounts	amount	NOUN
ftr-1851	159	56	were	be	AUX
ftr-1851	159	57	not	not	PART
ftr-1851	159	58	deductible	deductible	ADJ
ftr-1851	159	59	in	in	ADP
ftr-1851	159	60	the	the	DET
ftr-1851	159	61	year	year	NOUN
ftr-1851	159	62	the	the	DET
ftr-1851	159	63	services	service	NOUN
ftr-1851	159	64	were	be	AUX
ftr-1851	159	65	rendered	render	VERB
ftr-1851	159	66	because	because	SCONJ
ftr-1851	159	67	the	the	DET
ftr-1851	159	68	economic	economic	ADJ
ftr-1851	159	69	performance	performance	NOUN
ftr-1851	159	70	requirement	requirement	NOUN
ftr-1851	159	71	of	of	ADP
ftr-1851	159	72	§	§	PROPN
ftr-1851	159	73	461	461	NUM
ftr-1851	159	74	(	(	PUNCT
ftr-1851	159	75	h	h	NOUN
ftr-1851	159	76	)	)	PUNCT
ftr-1851	159	77	had	have	AUX
ftr-1851	159	78	not	not	PART
ftr-1851	159	79	been	be	AUX
ftr-1851	159	80	met	meet	VERB
ftr-1851	159	81	.	.	PUNCT
ftr-1851	160	1	reg	reg	NOUN
ftr-1851	160	2	.	.	PUNCT
ftr-1851	161	1	§	§	PROPN
ftr-1851	161	2	1.461	1.461	NUM
ftr-1851	161	3	-1	-1	NOUN
ftr-1851	161	4	(	(	PUNCT
ftr-1851	161	5	a)(2)(iii)(d	a)(2)(iii)(d	PROPN
ftr-1851	161	6	)	)	PUNCT
ftr-1851	161	7	and	and	CCONJ
ftr-1851	161	8	§	§	PROPN
ftr-1851	161	9	404(d	404(d	PROPN
ftr-1851	161	10	)	)	PUNCT
ftr-1851	161	11	required	require	VERB
ftr-1851	161	12	deferral	deferral	NOUN
ftr-1851	161	13	of	of	ADP
ftr-1851	161	14	the	the	DET
ftr-1851	161	15	deduction	deduction	NOUN
ftr-1851	161	16	amounts	amount	NOUN
ftr-1851	161	17	owed	owe	VERB
ftr-1851	161	18	to	to	ADP
ftr-1851	161	19	a	a	DET
ftr-1851	161	20	cash	cash	NOUN
ftr-1851	161	21	method	method	NOUN
ftr-1851	161	22	taxpayer	taxpayer	NOUN
ftr-1851	161	23	for	for	ADP
ftr-1851	161	24	services	service	NOUN
ftr-1851	161	25	until	until	ADP
ftr-1851	161	26	its	its	PRON
ftr-1851	161	27	taxable	taxable	ADJ
ftr-1851	161	28	year	year	NOUN
ftr-1851	161	29	the	the	DET
ftr-1851	161	30	last	last	ADJ
ftr-1851	161	31	day	day	NOUN
ftr-1851	161	32	of	of	ADP
ftr-1851	161	33	which	which	PRON
ftr-1851	161	34	is	be	AUX
ftr-1851	161	35	within	within	ADP
ftr-1851	161	36	two	two	NUM
ftr-1851	161	37	and	and	CCONJ
ftr-1851	161	38	one	one	NUM
ftr-1851	161	39	-	-	PUNCT
ftr-1851	161	40	half	half	NOUN
ftr-1851	161	41	months	month	NOUN
ftr-1851	161	42	of	of	ADP
ftr-1851	161	43	the	the	DET
ftr-1851	161	44	day	day	NOUN
ftr-1851	161	45	on	on	ADP
ftr-1851	161	46	which	which	PRON
ftr-1851	161	47	the	the	DET
ftr-1851	161	48	amount	amount	NOUN
ftr-1851	161	49	is	be	AUX
ftr-1851	161	50	includable	includable	ADJ
ftr-1851	161	51	in	in	ADP
ftr-1851	161	52	the	the	DET
ftr-1851	161	53	service	service	NOUN
ftr-1851	161	54	provider	provider	NOUN
ftr-1851	161	55	's	's	PART
ftr-1851	161	56	gross	gross	ADJ
ftr-1851	161	57	income	income	NOUN
ftr-1851	161	58	if	if	SCONJ
ftr-1851	161	59	there	there	PRON
ftr-1851	161	60	was	be	VERB
ftr-1851	161	61	a	a	DET
ftr-1851	161	62	plan	plan	NOUN
ftr-1851	161	63	or	or	CCONJ
ftr-1851	161	64	arrangement	arrangement	NOUN
ftr-1851	161	65	for	for	ADP
ftr-1851	161	66	the	the	DET
ftr-1851	161	67	deferral	deferral	NOUN
ftr-1851	161	68	of	of	ADP
ftr-1851	161	69	the	the	DET
ftr-1851	161	70	payment	payment	NOUN
ftr-1851	161	71	.	.	PUNCT
ftr-1851	162	1	judge	judge	PROPN
ftr-1851	162	2	laro	laro	PROPN
ftr-1851	162	3	emphasized	emphasize	VERB
ftr-1851	162	4	the	the	DET
ftr-1851	162	5	holding	holding	NOUN
ftr-1851	162	6	rested	rest	VERB
ftr-1851	162	7	on	on	ADP
ftr-1851	162	8	the	the	DET
ftr-1851	162	9	conclusion	conclusion	NOUN
ftr-1851	162	10	that	that	SCONJ
ftr-1851	162	11	there	there	PRON
ftr-1851	162	12	was	be	VERB
ftr-1851	162	13	such	such	DET
ftr-1851	162	14	a	a	DET
ftr-1851	162	15	plan	plan	NOUN
ftr-1851	162	16	or	or	CCONJ
ftr-1851	162	17	arrangement	arrangement	NOUN
ftr-1851	162	18	between	between	ADP
ftr-1851	162	19	the	the	DET
ftr-1851	162	20	two	two	NUM
ftr-1851	162	21	entities	entity	NOUN
ftr-1851	162	22	.	.	PUNCT
ftr-1851	163	1	5	5	X
ftr-1851	163	2	.	.	X
ftr-1851	163	3	regulations	regulation	NOUN
ftr-1851	163	4	on	on	ADP
ftr-1851	163	5	nonaccrual	nonaccrual	ADJ
ftr-1851	163	6	-	-	PUNCT
ftr-1851	163	7	experience	experience	NOUN
ftr-1851	163	8	method	method	NOUN
ftr-1851	163	9	applied	apply	VERB
ftr-1851	163	10	.	.	PUNCT
ftr-1851	164	1	hospital	hospital	PROPN
ftr-1851	164	2	corp	corp	PROPN
ftr-1851	164	3	.	.	PROPN
ftr-1851	164	4	of	of	ADP
ftr-1851	164	5	america	america	PROPN
ftr-1851	164	6	v.	v.	PROPN
ftr-1851	164	7	commissioner	commissioner	PROPN
ftr-1851	164	8	,	,	PUNCT
ftr-1851	164	9	348	348	NUM
ftr-1851	164	10	f.3d	f.3d	NUM
ftr-1851	164	11	136	136	NUM
ftr-1851	164	12	,	,	PUNCT
ftr-1851	164	13	92	92	NUM
ftr-1851	164	14	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	164	15	2003	2003	NUM
ftr-1851	164	16	-	-	SYM
ftr-1851	164	17	6705	6705	NUM
ftr-1851	164	18	,	,	PUNCT
ftr-1851	164	19	2003	2003	NUM
ftr-1851	164	20	-	-	SYM
ftr-1851	164	21	2	2	NUM
ftr-1851	164	22	u.s.t.c	u.s.t.c	PROPN
ftr-1851	164	23	.	.	PROPN
ftr-1851	165	1	50,702	50,702	NUM
ftr-1851	165	2	(	(	PUNCT
ftr-1851	165	3	6th	6th	ADJ
ftr-1851	165	4	cir	cir	NOUN
ftr-1851	165	5	.	.	PUNCT
ftr-1851	166	1	10/30/03	10/30/03	NUM
ftr-1851	166	2	)	)	PUNCT
ftr-1851	166	3	,	,	PUNCT
ftr-1851	166	4	affg	affg	PROPN
ftr-1851	166	5	107	107	NUM
ftr-1851	166	6	t.c	t.c	PROPN
ftr-1851	166	7	.	.	PROPN
ftr-1851	166	8	116	116	NUM
ftr-1851	166	9	(	(	PUNCT
ftr-1851	166	10	9/17/96	9/17/96	NUM
ftr-1851	166	11	)	)	PUNCT
ftr-1851	166	12	.	.	PUNCT
ftr-1851	167	1	the	the	DET
ftr-1851	167	2	taxpayer	taxpayer	NOUN
ftr-1851	167	3	-	-	PUNCT
ftr-1851	167	4	hospitals	hospital	NOUN
ftr-1851	167	5	were	be	AUX
ftr-1851	167	6	entitled	entitle	VERB
ftr-1851	167	7	to	to	PART
ftr-1851	167	8	elect	elect	VERB
ftr-1851	167	9	the	the	DET
ftr-1851	167	10	§	§	PROPN
ftr-1851	167	11	448	448	NUM
ftr-1851	167	12	nonaccrualexperience	nonaccrualexperience	NOUN
ftr-1851	167	13	method	method	NOUN
ftr-1851	167	14	for	for	ADP
ftr-1851	167	15	years	year	NOUN
ftr-1851	167	16	1987	1987	NUM
ftr-1851	167	17	and	and	CCONJ
ftr-1851	167	18	1988	1988	NUM
ftr-1851	167	19	for	for	ADP
ftr-1851	167	20	calculating	calculate	VERB
ftr-1851	167	21	their	their	PRON
ftr-1851	167	22	uncollectible	uncollectible	ADJ
ftr-1851	167	23	amounts	amount	NOUN
ftr-1851	167	24	because	because	SCONJ
ftr-1851	167	25	they	they	PRON
ftr-1851	167	26	do	do	AUX
ftr-1851	167	27	not	not	PART
ftr-1851	167	28	"	"	PUNCT
ftr-1851	167	29	sell	sell	VERB
ftr-1851	167	30	"	"	PUNCT
ftr-1851	167	31	medical	medical	ADJ
ftr-1851	167	32	supplies	supply	NOUN
ftr-1851	167	33	to	to	ADP
ftr-1851	167	34	their	their	PRON
ftr-1851	167	35	patients	patient	NOUN
ftr-1851	167	36	,	,	PUNCT
ftr-1851	167	37	but	but	CCONJ
ftr-1851	167	38	they	they	PRON
ftr-1851	167	39	are	be	AUX
ftr-1851	167	40	furnished	furnish	VERB
ftr-1851	167	41	to	to	ADP
ftr-1851	167	42	patients	patient	NOUN
ftr-1851	167	43	as	as	ADP
ftr-1851	167	44	part	part	NOUN
ftr-1851	167	45	of	of	ADP
ftr-1851	167	46	the	the	DET
ftr-1851	167	47	hospitals	hospital	NOUN
ftr-1851	167	48	furnishing	furnish	VERB
ftr-1851	167	49	medical	medical	ADJ
ftr-1851	167	50	services	service	NOUN
ftr-1851	167	51	.	.	PUNCT
ftr-1851	168	1	the	the	DET
ftr-1851	168	2	sixth	sixth	ADJ
ftr-1851	168	3	circuit	circuit	NOUN
ftr-1851	168	4	upheld	uphold	VERB
ftr-1851	168	5	the	the	DET
ftr-1851	168	6	tax	tax	NOUN
ftr-1851	168	7	court	court	NOUN
ftr-1851	168	8	's	's	PART
ftr-1851	168	9	(	(	PUNCT
ftr-1851	168	10	judge	judge	PROPN
ftr-1851	168	11	wells	wells	PROPN
ftr-1851	168	12	)	)	PUNCT
ftr-1851	168	13	decision	decision	NOUN
ftr-1851	168	14	that	that	SCONJ
ftr-1851	168	15	the	the	DET
ftr-1851	168	16	taxpayers	taxpayer	NOUN
ftr-1851	169	1	[	[	X
ftr-1851	169	2	vol6	vol6	PROPN
ftr-1851	169	3	:	:	PUNCT
ftr-1851	169	4	si	si	PROPN
ftr-1851	169	5	recent	recent	ADJ
ftr-1851	169	6	developments	development	NOUN
ftr-1851	169	7	in	in	ADP
ftr-1851	169	8	federal	federal	ADJ
ftr-1851	169	9	income	income	NOUN
ftr-1851	169	10	taxation	taxation	NOUN
ftr-1851	169	11	were	be	AUX
ftr-1851	169	12	required	require	VERB
ftr-1851	169	13	to	to	PART
ftr-1851	169	14	use	use	VERB
ftr-1851	169	15	the	the	DET
ftr-1851	169	16	amended	amend	VERB
ftr-1851	169	17	temp	temp	NOUN
ftr-1851	169	18	.	.	PUNCT
ftr-1851	170	1	reg	reg	NOUN
ftr-1851	170	2	.	.	PUNCT
ftr-1851	171	1	§	§	PROPN
ftr-1851	171	2	1.448	1.448	NUM
ftr-1851	171	3	-	-	SYM
ftr-1851	171	4	2t(e)(2	2t(e)(2	NUM
ftr-1851	171	5	)	)	PUNCT
ftr-1851	171	6	to	to	PART
ftr-1851	171	7	compute	compute	VERB
ftr-1851	171	8	the	the	DET
ftr-1851	171	9	excluded	exclude	VERB
ftr-1851	171	10	amount	amount	NOUN
ftr-1851	171	11	,	,	PUNCT
ftr-1851	171	12	as	as	SCONJ
ftr-1851	171	13	opposed	oppose	VERB
ftr-1851	171	14	to	to	ADP
ftr-1851	171	15	the	the	DET
ftr-1851	171	16	original	original	ADJ
ftr-1851	171	17	temporary	temporary	ADJ
ftr-1851	171	18	regulation	regulation	NOUN
ftr-1851	171	19	;	;	PUNCT
ftr-1851	171	20	under	under	ADP
ftr-1851	171	21	the	the	DET
ftr-1851	171	22	amended	amend	VERB
ftr-1851	171	23	temporary	temporary	ADJ
ftr-1851	171	24	regulation	regulation	NOUN
ftr-1851	171	25	,	,	PUNCT
ftr-1851	171	26	the	the	DET
ftr-1851	171	27	"	"	PUNCT
ftr-1851	171	28	uncollectible	uncollectible	ADJ
ftr-1851	171	29	amount	amount	NOUN
ftr-1851	171	30	"	"	PUNCT
ftr-1851	171	31	is	be	AUX
ftr-1851	171	32	equal	equal	ADJ
ftr-1851	171	33	to	to	ADP
ftr-1851	171	34	the	the	DET
ftr-1851	171	35	yearend	yearend	NOUN
ftr-1851	171	36	receivables	receivables	NOUN
ftr-1851	171	37	multiplied	multiply	VERB
ftr-1851	171	38	by	by	ADP
ftr-1851	171	39	a	a	DET
ftr-1851	171	40	fraction	fraction	NOUN
ftr-1851	171	41	equal	equal	ADJ
ftr-1851	171	42	to	to	ADP
ftr-1851	171	43	(	(	PUNCT
ftr-1851	171	44	1	1	NUM
ftr-1851	171	45	)	)	PUNCT
ftr-1851	171	46	total	total	ADJ
ftr-1851	171	47	bad	bad	ADJ
ftr-1851	171	48	debts	debt	NOUN
ftr-1851	171	49	sustained	sustain	VERB
ftr-1851	171	50	during	during	ADP
ftr-1851	171	51	the	the	DET
ftr-1851	171	52	current	current	ADJ
ftr-1851	171	53	and	and	CCONJ
ftr-1851	171	54	5	5	NUM
ftr-1851	171	55	preceding	precede	VERB
ftr-1851	171	56	years	year	NOUN
ftr-1851	171	57	divided	divide	VERB
ftr-1851	171	58	by	by	ADP
ftr-1851	171	59	(	(	PUNCT
ftr-1851	171	60	2	2	NUM
ftr-1851	171	61	)	)	PUNCT
ftr-1851	171	62	total	total	ADJ
ftr-1851	171	63	accounts	account	NOUN
ftr-1851	171	64	receivable	receivable	NOUN
ftr-1851	171	65	earned	earn	VERB
ftr-1851	171	66	throughout	throughout	ADP
ftr-1851	171	67	the	the	DET
ftr-1851	171	68	same	same	ADJ
ftr-1851	171	69	6	6	NUM
ftr-1851	171	70	-	-	PUNCT
ftr-1851	171	71	year	year	NOUN
ftr-1851	171	72	period	period	NOUN
ftr-1851	171	73	,	,	PUNCT
ftr-1851	171	74	not	not	PART
ftr-1851	171	75	merely	merely	ADV
ftr-1851	171	76	(	(	PUNCT
ftr-1851	171	77	1	1	X
ftr-1851	171	78	)	)	PUNCT
ftr-1851	171	79	total	total	ADJ
ftr-1851	171	80	bad	bad	ADJ
ftr-1851	171	81	debts	debt	NOUN
ftr-1851	171	82	divided	divide	VERB
ftr-1851	171	83	by	by	ADP
ftr-1851	171	84	(	(	PUNCT
ftr-1851	171	85	2	2	NUM
ftr-1851	171	86	)	)	PUNCT
ftr-1851	171	87	total	total	ADJ
ftr-1851	171	88	year	year	NOUN
ftr-1851	171	89	-	-	PUNCT
ftr-1851	171	90	end	end	NOUN
ftr-1851	171	91	accounts	account	NOUN
ftr-1851	171	92	receivable	receivable	ADJ
ftr-1851	171	93	(	(	PUNCT
ftr-1851	171	94	which	which	PRON
ftr-1851	171	95	would	would	AUX
ftr-1851	171	96	have	have	AUX
ftr-1851	171	97	been	be	AUX
ftr-1851	171	98	the	the	DET
ftr-1851	171	99	result	result	NOUN
ftr-1851	171	100	under	under	ADP
ftr-1851	171	101	the	the	DET
ftr-1851	171	102	traditional	traditional	ADJ
ftr-1851	171	103	former	former	ADJ
ftr-1851	171	104	§	§	PROPN
ftr-1851	171	105	166(c	166(c	PROPN
ftr-1851	171	106	)	)	PUNCT
ftr-1851	171	107	bad	bad	ADJ
ftr-1851	171	108	debt	debt	NOUN
ftr-1851	171	109	reserve	reserve	NOUN
ftr-1851	171	110	computed	compute	VERB
ftr-1851	171	111	under	under	ADP
ftr-1851	171	112	the	the	DET
ftr-1851	171	113	black	black	ADJ
ftr-1851	171	114	motorv	motorv	NOUN
ftr-1851	171	115	.	.	PUNCT
ftr-1851	172	1	commissioner	commissioner	NOUN
ftr-1851	172	2	,	,	PUNCT
ftr-1851	172	3	41	41	NUM
ftr-1851	172	4	b.t.a	b.t.a	NOUN
ftr-1851	172	5	.	.	PROPN
ftr-1851	172	6	300	300	NUM
ftr-1851	172	7	(	(	PUNCT
ftr-1851	172	8	1940	1940	NUM
ftr-1851	172	9	)	)	PUNCT
ftr-1851	172	10	,	,	PUNCT
ftr-1851	172	11	af'd	af'd	VERB
ftr-1851	172	12	on	on	ADP
ftr-1851	172	13	another	another	DET
ftr-1851	172	14	issue	issue	NOUN
ftr-1851	172	15	,	,	PUNCT
ftr-1851	172	16	125	125	NUM
ftr-1851	172	17	f.2d	f.2d	SYM
ftr-1851	172	18	977	977	NUM
ftr-1851	172	19	(	(	PUNCT
ftr-1851	172	20	6th	6th	ADJ
ftr-1851	172	21	cir	cir	NOUN
ftr-1851	172	22	.	.	PUNCT
ftr-1851	172	23	1942	1942	NUM
ftr-1851	172	24	)	)	PUNCT
ftr-1851	172	25	formula	formula	NOUN
ftr-1851	172	26	)	)	PUNCT
ftr-1851	172	27	.	.	PUNCT
ftr-1851	173	1	like	like	ADP
ftr-1851	173	2	the	the	DET
ftr-1851	173	3	tax	tax	NOUN
ftr-1851	173	4	court	court	NOUN
ftr-1851	173	5	,	,	PUNCT
ftr-1851	173	6	the	the	DET
ftr-1851	173	7	court	court	NOUN
ftr-1851	173	8	of	of	ADP
ftr-1851	173	9	appeals	appeals	PROPN
ftr-1851	173	10	concluded	conclude	VERB
ftr-1851	173	11	that	that	SCONJ
ftr-1851	173	12	§	§	PROPN
ftr-1851	173	13	448(d)(5	448(d)(5	PROPN
ftr-1851	173	14	)	)	PUNCT
ftr-1851	173	15	was	be	AUX
ftr-1851	173	16	an	an	DET
ftr-1851	173	17	ambiguous	ambiguous	ADJ
ftr-1851	173	18	statute	statute	NOUN
ftr-1851	173	19	and	and	CCONJ
ftr-1851	173	20	legislative	legislative	ADJ
ftr-1851	173	21	history	history	NOUN
ftr-1851	173	22	left	leave	VERB
ftr-1851	173	23	a	a	DET
ftr-1851	173	24	gap	gap	NOUN
ftr-1851	173	25	that	that	PRON
ftr-1851	173	26	was	be	AUX
ftr-1851	173	27	properly	properly	ADV
ftr-1851	173	28	filled	fill	VERB
ftr-1851	173	29	by	by	ADP
ftr-1851	173	30	the	the	DET
ftr-1851	173	31	amended	amend	VERB
ftr-1851	173	32	temporary	temporary	ADJ
ftr-1851	173	33	regulation	regulation	NOUN
ftr-1851	173	34	,	,	PUNCT
ftr-1851	173	35	following	follow	VERB
ftr-1851	173	36	chevron	chevron	PROPN
ftr-1851	173	37	u.s.a	u.s.a	PROPN
ftr-1851	173	38	.	.	PROPN
ftr-1851	173	39	,	,	PUNCT
ftr-1851	173	40	inc	inc	PROPN
ftr-1851	173	41	.	.	PROPN
ftr-1851	173	42	v.	v.	ADP
ftr-1851	173	43	national	national	PROPN
ftr-1851	173	44	resources	resources	PROPN
ftr-1851	173	45	defense	defense	PROPN
ftr-1851	173	46	council	council	PROPN
ftr-1851	173	47	,	,	PUNCT
ftr-1851	173	48	inc	inc	PROPN
ftr-1851	173	49	.	.	PROPN
ftr-1851	173	50	,	,	PUNCT
ftr-1851	174	1	467	467	NUM
ftr-1851	174	2	u.s	u.s	PROPN
ftr-1851	174	3	.	.	PROPN
ftr-1851	174	4	837	837	NUM
ftr-1851	174	5	(	(	PUNCT
ftr-1851	174	6	1984	1984	NUM
ftr-1851	174	7	)	)	PUNCT
ftr-1851	174	8	.	.	PUNCT
ftr-1851	175	1	we	we	PRON
ftr-1851	175	2	must	must	AUX
ftr-1851	175	3	...	...	PUNCT
ftr-1851	175	4	not	not	PART
ftr-1851	175	5	substitute	substitute	VERB
ftr-1851	175	6	our	our	PRON
ftr-1851	175	7	own	own	ADJ
ftr-1851	175	8	construction	construction	NOUN
ftr-1851	175	9	of	of	ADP
ftr-1851	175	10	the	the	DET
ftr-1851	175	11	tax	tax	NOUN
ftr-1851	175	12	law	law	NOUN
ftr-1851	175	13	where	where	SCONJ
ftr-1851	175	14	the	the	DET
ftr-1851	175	15	regulation	regulation	NOUN
ftr-1851	175	16	at	at	ADP
ftr-1851	175	17	issue	issue	NOUN
ftr-1851	175	18	is	be	AUX
ftr-1851	175	19	reasonable	reasonable	ADJ
ftr-1851	175	20	.	.	PUNCT
ftr-1851	175	21	.	.	PUNCT
ftr-1851	175	22	.	.	PUNCT
ftr-1851	175	23	.	.	PUNCT
ftr-1851	176	1	several	several	ADJ
ftr-1851	176	2	permissible	permissible	ADJ
ftr-1851	176	3	constructions	construction	NOUN
ftr-1851	176	4	may	may	AUX
ftr-1851	176	5	be	be	AUX
ftr-1851	176	6	reasonable	reasonable	ADJ
ftr-1851	176	7	,	,	PUNCT
ftr-1851	176	8	and	and	CCONJ
ftr-1851	176	9	where	where	SCONJ
ftr-1851	176	10	congress	congress	PROPN
ftr-1851	176	11	has	have	AUX
ftr-1851	176	12	left	leave	VERB
ftr-1851	176	13	gaps	gap	NOUN
ftr-1851	176	14	,	,	PUNCT
ftr-1851	176	15	agencies	agency	NOUN
ftr-1851	176	16	may	may	AUX
ftr-1851	176	17	fill	fill	VERB
ftr-1851	176	18	the	the	DET
ftr-1851	176	19	gaps	gap	NOUN
ftr-1851	176	20	with	with	ADP
ftr-1851	176	21	necessary	necessary	ADJ
ftr-1851	176	22	rules	rule	NOUN
ftr-1851	176	23	that	that	PRON
ftr-1851	176	24	are	be	AUX
ftr-1851	176	25	reasonable	reasonable	ADJ
ftr-1851	176	26	.	.	PUNCT
ftr-1851	176	27	.	.	PUNCT
ftr-1851	176	28	.	.	PUNCT
ftr-1851	176	29	.	.	PUNCT
ftr-1851	177	1	[	[	X
ftr-1851	177	2	w]e	w]e	NOUN
ftr-1851	177	3	'	'	PUNCT
ftr-1851	177	4	should	should	AUX
ftr-1851	177	5	not	not	PART
ftr-1851	177	6	interfere	interfere	VERB
ftr-1851	177	7	with	with	ADP
ftr-1851	177	8	this	this	DET
ftr-1851	177	9	process	process	NOUN
ftr-1851	177	10	,	,	PUNCT
ftr-1851	177	11	'	'	PUNCT
ftr-1851	177	12	..	..	PUNCT
ftr-1851	177	13	.	.	PUNCT
ftr-1851	178	1	,	,	PUNCT
ftr-1851	178	2	which	which	PRON
ftr-1851	178	3	is	be	AUX
ftr-1851	178	4	what	what	PRON
ftr-1851	178	5	would	would	AUX
ftr-1851	178	6	happen	happen	VERB
ftr-1851	178	7	were	be	AUX
ftr-1851	178	8	we	we	PRON
ftr-1851	178	9	to	to	PART
ftr-1851	178	10	decide	decide	VERB
ftr-1851	178	11	whether	whether	SCONJ
ftr-1851	178	12	a	a	DET
ftr-1851	178	13	method	method	NOUN
ftr-1851	178	14	is	be	AUX
ftr-1851	178	15	the	the	DET
ftr-1851	178	16	better	well	ADJ
ftr-1851	178	17	of	of	ADP
ftr-1851	178	18	two	two	NUM
ftr-1851	178	19	possibilities	possibility	NOUN
ftr-1851	178	20	.	.	PUNCT
ftr-1851	179	1	we	we	PRON
ftr-1851	179	2	need	need	VERB
ftr-1851	179	3	only	only	ADV
ftr-1851	179	4	determine	determine	VERB
ftr-1851	179	5	if	if	SCONJ
ftr-1851	179	6	the	the	DET
ftr-1851	179	7	one	one	NOUN
ftr-1851	179	8	chosen	choose	VERB
ftr-1851	179	9	by	by	ADP
ftr-1851	179	10	the	the	DET
ftr-1851	179	11	treasury	treasury	NOUN
ftr-1851	179	12	is	be	AUX
ftr-1851	179	13	reasonable	reasonable	ADJ
ftr-1851	179	14	.	.	PUNCT
ftr-1851	180	1	in	in	ADP
ftr-1851	180	2	reviewing	review	VERB
ftr-1851	180	3	the	the	DET
ftr-1851	180	4	legislative	legislative	ADJ
ftr-1851	180	5	history	history	NOUN
ftr-1851	180	6	of	of	ADP
ftr-1851	180	7	the	the	DET
ftr-1851	180	8	statute	statute	NOUN
ftr-1851	180	9	and	and	CCONJ
ftr-1851	180	10	the	the	DET
ftr-1851	180	11	treasury	treasury	PROPN
ftr-1851	180	12	decisions	decision	NOUN
ftr-1851	180	13	promulgating	promulgate	VERB
ftr-1851	180	14	the	the	DET
ftr-1851	180	15	regulation	regulation	NOUN
ftr-1851	180	16	,	,	PUNCT
ftr-1851	180	17	we	we	PRON
ftr-1851	180	18	conclude	conclude	VERB
ftr-1851	180	19	that	that	SCONJ
ftr-1851	180	20	the	the	DET
ftr-1851	180	21	treasury	treasury	NOUN
ftr-1851	180	22	did	do	AUX
ftr-1851	180	23	not	not	PART
ftr-1851	180	24	act	act	VERB
ftr-1851	180	25	arbitrarily	arbitrarily	ADV
ftr-1851	180	26	but	but	CCONJ
ftr-1851	180	27	selected	select	VERB
ftr-1851	180	28	a	a	DET
ftr-1851	180	29	reasonable	reasonable	ADJ
ftr-1851	180	30	method	method	NOUN
ftr-1851	180	31	to	to	PART
ftr-1851	180	32	measure	measure	VERB
ftr-1851	180	33	accounts	account	NOUN
ftr-1851	180	34	that	that	PRON
ftr-1851	180	35	should	should	AUX
ftr-1851	180	36	not	not	PART
ftr-1851	180	37	be	be	AUX
ftr-1851	180	38	accrued	accrue	VERB
ftr-1851	180	39	from	from	ADP
ftr-1851	180	40	experience	experience	NOUN
ftr-1851	180	41	.	.	PUNCT
ftr-1851	180	42	0	0	PUNCT
ftr-1851	181	1	the	the	DET
ftr-1851	181	2	taxpayer	taxpayer	NOUN
ftr-1851	181	3	also	also	ADV
ftr-1851	181	4	argued	argue	VERB
ftr-1851	181	5	that	that	SCONJ
ftr-1851	181	6	under	under	ADP
ftr-1851	181	7	united	united	PROPN
ftr-1851	181	8	states	states	PROPN
ftr-1851	181	9	v.	v.	PROPN
ftr-1851	181	10	mead	mead	PROPN
ftr-1851	181	11	corp	corp	PROPN
ftr-1851	181	12	.	.	PROPN
ftr-1851	181	13	,	,	PUNCT
ftr-1851	181	14	533	533	NUM
ftr-1851	181	15	u.s	u.s	AUX
ftr-1851	181	16	.	.	PROPN
ftr-1851	181	17	218	218	NUM
ftr-1851	181	18	(	(	PUNCT
ftr-1851	181	19	2001	2001	NUM
ftr-1851	181	20	)	)	PUNCT
ftr-1851	181	21	,	,	PUNCT
ftr-1851	181	22	the	the	DET
ftr-1851	181	23	temporary	temporary	ADJ
ftr-1851	181	24	regulation	regulation	NOUN
ftr-1851	181	25	was	be	AUX
ftr-1851	181	26	not	not	PART
ftr-1851	181	27	entitled	entitle	VERB
ftr-1851	181	28	to	to	ADP
ftr-1851	181	29	chevron	chevron	ADJ
ftr-1851	181	30	deference	deference	NOUN
ftr-1851	181	31	because	because	SCONJ
ftr-1851	181	32	it	it	PRON
ftr-1851	181	33	was	be	AUX
ftr-1851	181	34	issued	issue	VERB
ftr-1851	181	35	without	without	ADP
ftr-1851	181	36	following	follow	VERB
ftr-1851	181	37	the	the	DET
ftr-1851	181	38	notice	notice	NOUN
ftr-1851	181	39	and	and	CCONJ
ftr-1851	181	40	comment	comment	NOUN
ftr-1851	181	41	process	process	NOUN
ftr-1851	181	42	that	that	PRON
ftr-1851	181	43	was	be	AUX
ftr-1851	181	44	involved	involve	VERB
ftr-1851	181	45	in	in	ADP
ftr-1851	181	46	chevron	chevron	NOUN
ftr-1851	181	47	,	,	PUNCT
ftr-1851	181	48	but	but	CCONJ
ftr-1851	181	49	the	the	DET
ftr-1851	181	50	court	court	NOUN
ftr-1851	181	51	of	of	ADP
ftr-1851	181	52	appeals	appeals	PROPN
ftr-1851	181	53	rejected	reject	VERB
ftr-1851	181	54	this	this	DET
ftr-1851	181	55	application	application	NOUN
ftr-1851	181	56	of	of	ADP
ftr-1851	181	57	mead	mead	NOUN
ftr-1851	181	58	:	:	PUNCT
ftr-1851	181	59	the	the	DET
ftr-1851	181	60	court	court	NOUN
ftr-1851	181	61	made	make	VERB
ftr-1851	181	62	clear	clear	ADJ
ftr-1851	181	63	,	,	PUNCT
ftr-1851	181	64	however	however	ADV
ftr-1851	181	65	,	,	PUNCT
ftr-1851	181	66	that	that	SCONJ
ftr-1851	181	67	while	while	SCONJ
ftr-1851	181	68	most	most	ADJ
ftr-1851	181	69	of	of	ADP
ftr-1851	181	70	the	the	DET
ftr-1851	181	71	supreme	supreme	PROPN
ftr-1851	181	72	court	court	PROPN
ftr-1851	181	73	cases	case	NOUN
ftr-1851	181	74	applying	apply	VERB
ftr-1851	181	75	chevron	chevron	NOUN
ftr-1851	181	76	involved	involve	VERB
ftr-1851	181	77	notice	notice	NOUN
ftr-1851	181	78	-	-	PUNCT
ftr-1851	181	79	andcomment	andcomment	NOUN
ftr-1851	181	80	rulemaking	rulemaking	NOUN
ftr-1851	181	81	or	or	CCONJ
ftr-1851	181	82	formal	formal	ADJ
ftr-1851	181	83	adjudication	adjudication	NOUN
ftr-1851	181	84	,	,	PUNCT
ftr-1851	181	85	"	"	PUNCT
ftr-1851	181	86	the	the	DET
ftr-1851	181	87	want	want	NOUN
ftr-1851	181	88	of	of	ADP
ftr-1851	181	89	such	such	ADJ
ftr-1851	181	90	procedure	procedure	NOUN
ftr-1851	181	91	..	..	PUNCT
ftr-1851	181	92	,	,	PUNCT
ftr-1851	181	93	does	do	AUX
ftr-1851	181	94	not	not	PART
ftr-1851	181	95	decide	decide	VERB
ftr-1851	181	96	the	the	DET
ftr-1851	181	97	case	case	NOUN
ftr-1851	181	98	,	,	PUNCT
ftr-1851	181	99	for	for	SCONJ
ftr-1851	181	100	we	we	PRON
ftr-1851	181	101	have	have	AUX
ftr-1851	181	102	sometimes	sometimes	ADV
ftr-1851	181	103	found	find	VERB
ftr-1851	181	104	reasons	reason	NOUN
ftr-1851	181	105	for	for	ADP
ftr-1851	181	106	chevron	chevron	ADJ
ftr-1851	181	107	deference	deference	NOUN
ftr-1851	181	108	even	even	ADV
ftr-1851	181	109	when	when	SCONJ
ftr-1851	181	110	no	no	DET
ftr-1851	181	111	such	such	ADJ
ftr-1851	181	112	administrative	administrative	ADJ
ftr-1851	181	113	formality	formality	NOUN
ftr-1851	181	114	was	be	AUX
ftr-1851	181	115	required	require	VERB
ftr-1851	181	116	and	and	CCONJ
ftr-1851	181	117	none	none	NOUN
ftr-1851	181	118	was	be	AUX
ftr-1851	181	119	afforded	afford	VERB
ftr-1851	181	120	.	.	PUNCT
ftr-1851	181	121	"	"	PUNCT
ftr-1851	182	1	533	533	NUM
ftr-1851	182	2	u.s	u.s	PROPN
ftr-1851	182	3	.	.	PROPN
ftr-1851	182	4	at	at	ADP
ftr-1851	182	5	231	231	NUM
ftr-1851	182	6	....	....	PUNCT
ftr-1851	182	7	the	the	DET
ftr-1851	182	8	temporary	temporary	ADJ
ftr-1851	182	9	regulations	regulation	NOUN
ftr-1851	182	10	involved	involve	VERB
ftr-1851	182	11	in	in	ADP
ftr-1851	182	12	this	this	DET
ftr-1851	182	13	case	case	NOUN
ftr-1851	182	14	were	be	AUX
ftr-1851	182	15	arrived	arrive	VERB
ftr-1851	182	16	at	at	ADP
ftr-1851	182	17	centrally	centrally	ADV
ftr-1851	182	18	by	by	ADP
ftr-1851	182	19	the	the	DET
ftr-1851	182	20	treasury	treasury	PROPN
ftr-1851	182	21	department	department	PROPN
ftr-1851	182	22	,	,	PUNCT
ftr-1851	182	23	after	after	ADP
ftr-1851	182	24	careful	careful	ADJ
ftr-1851	182	25	consideration	consideration	NOUN
ftr-1851	182	26	.	.	PUNCT
ftr-1851	183	1	they	they	PRON
ftr-1851	183	2	were	be	AUX
ftr-1851	183	3	issued	issue	VERB
ftr-1851	183	4	pursuant	pursuant	ADJ
ftr-1851	183	5	to	to	ADP
ftr-1851	183	6	statutory	statutory	ADJ
ftr-1851	183	7	authority	authority	NOUN
ftr-1851	183	8	to	to	PART
ftr-1851	183	9	"	"	PUNCT
ftr-1851	183	10	prescribe	prescribe	VERB
ftr-1851	183	11	"	"	PUNCT
ftr-1851	183	12	needful	needful	ADJ
ftr-1851	183	13	rules	rule	NOUN
ftr-1851	183	14	and	and	CCONJ
ftr-1851	183	15	regulations	regulation	NOUN
ftr-1851	183	16	.	.	PUNCT
ftr-1851	184	1	see	see	VERB
ftr-1851	184	2	i.r.c	i.r.c	NOUN
ftr-1851	184	3	.	.	PUNCT
ftr-1851	185	1	§	§	PROPN
ftr-1851	185	2	7805(a	7805(a	NUM
ftr-1851	185	3	)	)	PUNCT
ftr-1851	185	4	.	.	PUNCT
ftr-1851	186	1	the	the	DET
ftr-1851	186	2	regulation	regulation	NOUN
ftr-1851	186	3	was	be	AUX
ftr-1851	186	4	"	"	PUNCT
ftr-1851	186	5	interpretive	interpretive	ADJ
ftr-1851	186	6	"	"	PUNCT
ftr-1851	186	7	in	in	ADP
ftr-1851	186	8	the	the	DET
ftr-1851	186	9	same	same	ADJ
ftr-1851	186	10	sense	sense	NOUN
ftr-1851	186	11	that	that	SCONJ
ftr-1851	186	12	the	the	DET
ftr-1851	186	13	regulation	regulation	NOUN
ftr-1851	186	14	in	in	ADP
ftr-1851	186	15	chevron	chevron	NOUN
ftr-1851	186	16	was	be	AUX
ftr-1851	186	17	interpretive	interpretive	ADJ
ftr-1851	186	18	it	it	PRON
ftr-1851	186	19	gave	give	VERB
ftr-1851	186	20	content	content	NOUN
ftr-1851	186	21	to	to	ADP
ftr-1851	186	22	ambiguous	ambiguous	ADJ
ftr-1851	186	23	statutory	statutory	ADJ
ftr-1851	186	24	terms	term	NOUN
ftr-1851	186	25	.	.	PUNCT
ftr-1851	187	1	congress	congress	PROPN
ftr-1851	187	2	clearly	clearly	ADV
ftr-1851	187	3	intended	intend	VERB
ftr-1851	187	4	that	that	SCONJ
ftr-1851	187	5	the	the	DET
ftr-1851	187	6	treasury	treasury	PROPN
ftr-1851	187	7	department	department	PROPN
ftr-1851	187	8	do	do	VERB
ftr-1851	187	9	so	so	ADV
ftr-1851	187	10	,	,	PUNCT
ftr-1851	187	11	and	and	CCONJ
ftr-1851	187	12	chevron	chevron	NOUN
ftr-1851	187	13	deference	deference	NOUN
ftr-1851	187	14	is	be	AUX
ftr-1851	187	15	therefore	therefore	ADV
ftr-1851	187	16	appropriate	appropriate	ADJ
ftr-1851	187	17	.	.	PUNCT
ftr-1851	188	1	20041	20041	NUM
ftr-1851	188	2	florida	florida	PROPN
ftr-1851	188	3	tax	tax	PROPN
ftr-1851	188	4	review	review	NOUN
ftr-1851	188	5	6	6	NUM
ftr-1851	188	6	.	.	PUNCT
ftr-1851	188	7	section	section	NOUN
ftr-1851	188	8	461(1	461(1	NUM
ftr-1851	188	9	)	)	PUNCT
ftr-1851	188	10	deductions	deduction	NOUN
ftr-1851	188	11	for	for	ADP
ftr-1851	188	12	transfers	transfer	NOUN
ftr-1851	188	13	related	relate	VERB
ftr-1851	188	14	to	to	ADP
ftr-1851	188	15	contested	contested	ADJ
ftr-1851	188	16	liabilities	liability	NOUN
ftr-1851	188	17	.	.	PUNCT
ftr-1851	189	1	t.d	t.d	PROPN
ftr-1851	189	2	.	.	PROPN
ftr-1851	189	3	9095	9095	NUM
ftr-1851	189	4	,	,	PUNCT
ftr-1851	189	5	transfers	transfer	NOUN
ftr-1851	189	6	to	to	PART
ftr-1851	189	7	provide	provide	VERB
ftr-1851	189	8	for	for	ADP
ftr-1851	189	9	satisfaction	satisfaction	NOUN
ftr-1851	189	10	of	of	ADP
ftr-1851	189	11	contested	contest	VERB
ftr-1851	189	12	liabilities	liability	NOUN
ftr-1851	189	13	,	,	PUNCT
ftr-1851	189	14	68	68	NUM
ftr-1851	189	15	f.r	f.r	NOUN
ftr-1851	189	16	.	.	PROPN
ftr-1851	189	17	65634	65634	NUM
ftr-1851	189	18	(	(	PUNCT
ftr-1851	189	19	11/21/03	11/21/03	PROPN
ftr-1851	189	20	)	)	PUNCT
ftr-1851	189	21	;	;	PUNCT
ftr-1851	189	22	reg-136890	reg-136890	NOUN
ftr-1851	189	23	-	-	PUNCT
ftr-1851	189	24	02	02	NUM
ftr-1851	189	25	,	,	PUNCT
ftr-1851	189	26	68	68	NUM
ftr-1851	189	27	f.r	f.r	NOUN
ftr-1851	189	28	.	.	NOUN
ftr-1851	189	29	65645	65645	NUM
ftr-1851	189	30	(	(	PUNCT
ftr-1851	189	31	11/21/03	11/21/03	PROPN
ftr-1851	189	32	)	)	PUNCT
ftr-1851	189	33	.	.	PUNCT
ftr-1851	190	1	the	the	DET
ftr-1851	190	2	treasury	treasury	NOUN
ftr-1851	190	3	has	have	AUX
ftr-1851	190	4	promulgated	promulgate	VERB
ftr-1851	190	5	temporary	temporary	ADJ
ftr-1851	190	6	regulations	regulation	NOUN
ftr-1851	190	7	and	and	CCONJ
ftr-1851	190	8	published	publish	VERB
ftr-1851	190	9	identical	identical	ADJ
ftr-1851	190	10	proposed	propose	VERB
ftr-1851	190	11	regulations	regulation	NOUN
ftr-1851	190	12	clarifying	clarify	VERB
ftr-1851	190	13	issues	issue	NOUN
ftr-1851	190	14	under	under	ADP
ftr-1851	190	15	§	§	PROPN
ftr-1851	190	16	461(f	461(f	PROPN
ftr-1851	190	17	)	)	PUNCT
ftr-1851	190	18	and	and	CCONJ
ftr-1851	190	19	coordinating	coordinate	VERB
ftr-1851	190	20	§	§	PROPN
ftr-1851	190	21	461(f	461(f	PROPN
ftr-1851	190	22	)	)	PUNCT
ftr-1851	190	23	and	and	CCONJ
ftr-1851	190	24	§	§	PROPN
ftr-1851	190	25	461(h	461(h	PROPN
ftr-1851	190	26	)	)	PUNCT
ftr-1851	191	1	[	[	X
ftr-1851	191	2	the	the	DET
ftr-1851	191	3	economic	economic	ADJ
ftr-1851	191	4	performance	performance	NOUN
ftr-1851	191	5	requirement	requirement	NOUN
ftr-1851	191	6	]	]	X
ftr-1851	191	7	.	.	PUNCT
ftr-1851	192	1	temp	temp	NOUN
ftr-1851	192	2	.	.	PUNCT
ftr-1851	193	1	reg	reg	PROPN
ftr-1851	193	2	.	.	PUNCT
ftr-1851	194	1	§	§	PROPN
ftr-1851	194	2	1.461	1.461	NUM
ftr-1851	194	3	-	-	SYM
ftr-1851	194	4	2t(c)(1	2t(c)(1	NUM
ftr-1851	194	5	)	)	PUNCT
ftr-1851	194	6	and	and	CCONJ
ftr-1851	194	7	prop	prop	NOUN
ftr-1851	194	8	.	.	PUNCT
ftr-1851	195	1	reg	reg	PROPN
ftr-1851	195	2	.	.	PUNCT
ftr-1851	196	1	§	§	PROPN
ftr-1851	196	2	1.461	1.461	NUM
ftr-1851	196	3	-	-	SYM
ftr-1851	196	4	2(c)(1	2(c)(1	NUM
ftr-1851	196	5	)	)	PUNCT
ftr-1851	196	6	provide	provide	VERB
ftr-1851	196	7	that	that	SCONJ
ftr-1851	196	8	the	the	DET
ftr-1851	196	9	transfer	transfer	NOUN
ftr-1851	196	10	to	to	ADP
ftr-1851	196	11	a	a	DET
ftr-1851	196	12	trust	trust	NOUN
ftr-1851	196	13	of	of	ADP
ftr-1851	196	14	the	the	DET
ftr-1851	196	15	transferor	transferor	NOUN
ftr-1851	196	16	's	's	PART
ftr-1851	196	17	debt	debt	NOUN
ftr-1851	196	18	instrument	instrument	NOUN
ftr-1851	196	19	or	or	CCONJ
ftr-1851	196	20	stock	stock	NOUN
ftr-1851	196	21	,	,	PUNCT
ftr-1851	196	22	or	or	CCONJ
ftr-1851	196	23	the	the	DET
ftr-1851	196	24	stock	stock	NOUN
ftr-1851	196	25	or	or	CCONJ
ftr-1851	196	26	indebtedness	indebtedness	NOUN
ftr-1851	196	27	of	of	ADP
ftr-1851	196	28	a	a	DET
ftr-1851	196	29	related	related	ADJ
ftr-1851	196	30	person	person	NOUN
ftr-1851	196	31	or	or	CCONJ
ftr-1851	196	32	corporation	corporation	NOUN
ftr-1851	196	33	,	,	PUNCT
ftr-1851	196	34	does	do	AUX
ftr-1851	196	35	not	not	PART
ftr-1851	196	36	give	give	VERB
ftr-1851	196	37	rise	rise	NOUN
ftr-1851	196	38	to	to	ADP
ftr-1851	196	39	a	a	DET
ftr-1851	196	40	deduction	deduction	NOUN
ftr-1851	196	41	under	under	ADP
ftr-1851	196	42	§	§	PROPN
ftr-1851	196	43	461(f	461(f	PROPN
ftr-1851	196	44	)	)	PUNCT
ftr-1851	196	45	with	with	ADP
ftr-1851	196	46	respect	respect	NOUN
ftr-1851	196	47	to	to	ADP
ftr-1851	196	48	a	a	DET
ftr-1851	196	49	contested	contest	VERB
ftr-1851	196	50	liability	liability	NOUN
ftr-1851	196	51	.	.	PUNCT
ftr-1851	197	1	temp	temp	NOUN
ftr-1851	197	2	.	.	PUNCT
ftr-1851	198	1	reg	reg	PROPN
ftr-1851	198	2	.	.	PUNCT
ftr-1851	199	1	§	§	PROPN
ftr-1851	199	2	1.461	1.461	NUM
ftr-1851	199	3	-	-	SYM
ftr-1851	199	4	2t(e	2t(e	NUM
ftr-1851	199	5	)	)	PUNCT
ftr-1851	199	6	and	and	CCONJ
ftr-1851	199	7	prop	prop	NOUN
ftr-1851	199	8	.	.	PUNCT
ftr-1851	200	1	reg	reg	PROPN
ftr-1851	200	2	.	.	PUNCT
ftr-1851	201	1	§	§	PROPN
ftr-1851	201	2	1.461	1.461	NUM
ftr-1851	201	3	-	-	SYM
ftr-1851	201	4	2(e	2(e	NUM
ftr-1851	201	5	)	)	PUNCT
ftr-1851	201	6	provide	provide	VERB
ftr-1851	201	7	that	that	SCONJ
ftr-1851	201	8	a	a	DET
ftr-1851	201	9	payment	payment	NOUN
ftr-1851	201	10	to	to	ADP
ftr-1851	201	11	a	a	DET
ftr-1851	201	12	trust	trust	NOUN
ftr-1851	201	13	to	to	PART
ftr-1851	201	14	provide	provide	VERB
ftr-1851	201	15	for	for	ADP
ftr-1851	201	16	satisfaction	satisfaction	NOUN
ftr-1851	201	17	of	of	ADP
ftr-1851	201	18	a	a	DET
ftr-1851	201	19	contested	contest	VERB
ftr-1851	201	20	claim	claim	NOUN
ftr-1851	201	21	with	with	ADP
ftr-1851	201	22	respect	respect	NOUN
ftr-1851	201	23	to	to	ADP
ftr-1851	201	24	which	which	PRON
ftr-1851	201	25	the	the	DET
ftr-1851	201	26	economic	economic	ADJ
ftr-1851	201	27	performance	performance	NOUN
ftr-1851	201	28	rules	rule	NOUN
ftr-1851	201	29	of	of	ADP
ftr-1851	201	30	§	§	PROPN
ftr-1851	201	31	461(h	461(h	PROPN
ftr-1851	201	32	)	)	PUNCT
ftr-1851	201	33	require	require	VERB
ftr-1851	201	34	payment	payment	NOUN
ftr-1851	201	35	to	to	ADP
ftr-1851	201	36	the	the	DET
ftr-1851	201	37	claimant	claimant	NOUN
ftr-1851	201	38	e.g.	e.g.	NOUN
ftr-1851	201	39	,	,	PUNCT
ftr-1851	201	40	tort	tort	NOUN
ftr-1851	201	41	and	and	CCONJ
ftr-1851	201	42	workers	worker	NOUN
ftr-1851	201	43	compensation	compensation	NOUN
ftr-1851	201	44	claims	claim	NOUN
ftr-1851	201	45	,	,	PUNCT
ftr-1851	201	46	rebates	rebate	NOUN
ftr-1851	201	47	,	,	PUNCT
ftr-1851	201	48	prizes	prize	NOUN
ftr-1851	201	49	and	and	CCONJ
ftr-1851	201	50	jackpots	jackpot	NOUN
ftr-1851	201	51	,	,	PUNCT
ftr-1851	201	52	warranty	warranty	NOUN
ftr-1851	201	53	claims	claim	VERB
ftr-1851	201	54	,	,	PUNCT
ftr-1851	201	55	etc	etc	X
ftr-1851	201	56	.	.	X
ftr-1851	201	57	will	will	AUX
ftr-1851	201	58	not	not	PART
ftr-1851	201	59	result	result	VERB
ftr-1851	201	60	in	in	ADP
ftr-1851	201	61	a	a	DET
ftr-1851	201	62	deduction	deduction	NOUN
ftr-1851	201	63	under	under	ADP
ftr-1851	201	64	§	§	PROPN
ftr-1851	201	65	46	46	NUM
ftr-1851	201	66	1(f	1(f	NUM
ftr-1851	201	67	)	)	PUNCT
ftr-1851	201	68	.	.	PUNCT
ftr-1851	202	1	a.	a.	NOUN
ftr-1851	202	2	fudging	fudge	VERB
ftr-1851	202	3	around	around	ADV
ftr-1851	202	4	with	with	ADP
ftr-1851	202	5	§	§	PROPN
ftr-1851	202	6	461(f	461(f	PROPN
ftr-1851	202	7	)	)	PUNCT
ftr-1851	202	8	,	,	PUNCT
ftr-1851	202	9	especially	especially	ADV
ftr-1851	202	10	when	when	SCONJ
ftr-1851	202	11	combined	combine	VERB
ftr-1851	202	12	with	with	ADP
ftr-1851	202	13	economic	economic	ADJ
ftr-1851	202	14	performance	performance	NOUN
ftr-1851	202	15	requirements	requirement	NOUN
ftr-1851	202	16	,	,	PUNCT
ftr-1851	202	17	makes	make	VERB
ftr-1851	202	18	for	for	ADP
ftr-1851	202	19	a	a	DET
ftr-1851	202	20	"	"	PUNCT
ftr-1851	202	21	listed	list	VERB
ftr-1851	202	22	transaction	transaction	NOUN
ftr-1851	202	23	.	.	PUNCT
ftr-1851	202	24	"	"	PUNCT
ftr-1851	202	25	notice	notice	VERB
ftr-1851	202	26	2003	2003	NUM
ftr-1851	202	27	-	-	SYM
ftr-1851	202	28	77	77	NUM
ftr-1851	202	29	,	,	PUNCT
ftr-1851	202	30	2003	2003	NUM
ftr-1851	202	31	-	-	SYM
ftr-1851	202	32	49	49	NUM
ftr-1851	202	33	i.r.b	i.r.b	NOUN
ftr-1851	202	34	.	.	PUNCT
ftr-1851	203	1	1182	1182	NUM
ftr-1851	203	2	(	(	PUNCT
ftr-1851	203	3	11/19/03	11/19/03	NUM
ftr-1851	203	4	)	)	PUNCT
ftr-1851	203	5	.	.	PUNCT
ftr-1851	204	1	certain	certain	ADJ
ftr-1851	204	2	contested	contest	VERB
ftr-1851	204	3	liability	liability	NOUN
ftr-1851	204	4	trusts	trust	NOUN
ftr-1851	204	5	used	use	VERB
ftr-1851	204	6	improperly	improperly	ADV
ftr-1851	204	7	to	to	PART
ftr-1851	204	8	attempt	attempt	VERB
ftr-1851	204	9	to	to	PART
ftr-1851	204	10	accelerate	accelerate	VERB
ftr-1851	204	11	deductions	deduction	NOUN
ftr-1851	204	12	under	under	ADP
ftr-1851	204	13	§	§	PROPN
ftr-1851	204	14	461(f	461(f	NUM
ftr-1851	204	15	)	)	PUNCT
ftr-1851	204	16	are	be	AUX
ftr-1851	204	17	identified	identify	VERB
ftr-1851	204	18	as	as	ADP
ftr-1851	204	19	"	"	PUNCT
ftr-1851	204	20	listed	list	VERB
ftr-1851	204	21	transactions	transaction	NOUN
ftr-1851	204	22	.	.	PUNCT
ftr-1851	204	23	"	"	PUNCT
ftr-1851	205	1	these	these	DET
ftr-1851	205	2	transactions	transaction	NOUN
ftr-1851	205	3	include	include	VERB
ftr-1851	205	4	those	those	PRON
ftr-1851	205	5	involving	involve	VERB
ftr-1851	205	6	:	:	PUNCT
ftr-1851	205	7	(	(	PUNCT
ftr-1851	205	8	1	1	X
ftr-1851	205	9	)	)	PUNCT
ftr-1851	205	10	retention	retention	NOUN
ftr-1851	205	11	of	of	ADP
ftr-1851	205	12	powers	power	NOUN
ftr-1851	205	13	over	over	ADP
ftr-1851	205	14	the	the	DET
ftr-1851	205	15	trust	trust	NOUN
ftr-1851	205	16	assets	asset	NOUN
ftr-1851	205	17	by	by	ADP
ftr-1851	205	18	the	the	DET
ftr-1851	205	19	taxpayer	taxpayer	NOUN
ftr-1851	205	20	;	;	PUNCT
ftr-1851	205	21	(	(	PUNCT
ftr-1851	205	22	2	2	X
ftr-1851	205	23	)	)	PUNCT
ftr-1851	205	24	transfers	transfer	NOUN
ftr-1851	205	25	of	of	ADP
ftr-1851	205	26	promissory	promissory	NOUN
ftr-1851	205	27	notes	note	NOUN
ftr-1851	205	28	to	to	ADP
ftr-1851	205	29	a	a	DET
ftr-1851	205	30	trust	trust	NOUN
ftr-1851	205	31	under	under	ADP
ftr-1851	205	32	circumstances	circumstance	NOUN
ftr-1851	205	33	indicating	indicate	VERB
ftr-1851	205	34	the	the	DET
ftr-1851	205	35	underlying	underlie	VERB
ftr-1851	205	36	liability	liability	NOUN
ftr-1851	205	37	is	be	AUX
ftr-1851	205	38	not	not	PART
ftr-1851	205	39	genuine	genuine	ADJ
ftr-1851	205	40	;	;	PUNCT
ftr-1851	205	41	(	(	PUNCT
ftr-1851	205	42	3	3	NUM
ftr-1851	205	43	and	and	CCONJ
ftr-1851	205	44	4	4	NUM
ftr-1851	205	45	)	)	PUNCT
ftr-1851	205	46	transfers	transfer	NOUN
ftr-1851	205	47	to	to	ADP
ftr-1851	205	48	trusts	trust	NOUN
ftr-1851	205	49	for	for	ADP
ftr-1851	205	50	contested	contested	ADJ
ftr-1851	205	51	tort	tort	NOUN
ftr-1851	205	52	,	,	PUNCT
ftr-1851	205	53	workers	worker	NOUN
ftr-1851	205	54	compensation	compensation	NOUN
ftr-1851	205	55	and	and	CCONJ
ftr-1851	205	56	similar	similar	ADJ
ftr-1851	205	57	,	,	PUNCT
ftr-1851	205	58	liabilities	liability	NOUN
ftr-1851	205	59	for	for	ADP
ftr-1851	205	60	which	which	PRON
ftr-1851	205	61	economic	economic	ADJ
ftr-1851	205	62	performance	performance	NOUN
ftr-1851	205	63	requires	require	VERB
ftr-1851	205	64	payment	payment	NOUN
ftr-1851	205	65	to	to	ADP
ftr-1851	205	66	the	the	DET
ftr-1851	205	67	claimant	claimant	NOUN
ftr-1851	205	68	,	,	PUNCT
ftr-1851	205	69	except	except	SCONJ
ftr-1851	205	70	where	where	SCONJ
ftr-1851	205	71	the	the	DET
ftr-1851	205	72	trust	trust	NOUN
ftr-1851	205	73	is	be	AUX
ftr-1851	205	74	the	the	DET
ftr-1851	205	75	person	person	NOUN
ftr-1851	205	76	to	to	PART
ftr-1851	205	77	which	which	PRON
ftr-1851	205	78	the	the	DET
ftr-1851	205	79	liability	liability	NOUN
ftr-1851	205	80	is	be	AUX
ftr-1851	205	81	owed	owe	VERB
ftr-1851	205	82	or	or	CCONJ
ftr-1851	205	83	payment	payment	NOUN
ftr-1851	205	84	to	to	ADP
ftr-1851	205	85	the	the	DET
ftr-1851	205	86	trust	trust	NOUN
ftr-1851	205	87	discharges	discharge	VERB
ftr-1851	205	88	the	the	DET
ftr-1851	205	89	taxpayer	taxpayer	NOUN
ftr-1851	205	90	's	's	PART
ftr-1851	205	91	liability	liability	NOUN
ftr-1851	205	92	to	to	ADP
ftr-1851	205	93	the	the	DET
ftr-1851	205	94	claimant	claimant	NOUN
ftr-1851	205	95	;	;	PUNCT
ftr-1851	205	96	and	and	CCONJ
ftr-1851	205	97	(	(	PUNCT
ftr-1851	205	98	5	5	X
ftr-1851	205	99	)	)	PUNCT
ftr-1851	205	100	transfers	transfer	NOUN
ftr-1851	205	101	of	of	ADP
ftr-1851	205	102	stock	stock	NOUN
ftr-1851	205	103	of	of	ADP
ftr-1851	205	104	the	the	DET
ftr-1851	205	105	taxpayer	taxpayer	NOUN
ftr-1851	205	106	,	,	PUNCT
ftr-1851	205	107	or	or	CCONJ
ftr-1851	205	108	indebtedness	indebtedness	NOUN
ftr-1851	205	109	or	or	CCONJ
ftr-1851	205	110	stock	stock	NOUN
ftr-1851	205	111	issued	issue	VERB
ftr-1851	205	112	by	by	ADP
ftr-1851	205	113	a	a	DET
ftr-1851	205	114	party	party	NOUN
ftr-1851	205	115	related	relate	VERB
ftr-1851	205	116	to	to	ADP
ftr-1851	205	117	the	the	DET
ftr-1851	205	118	taxpayer	taxpayer	NOUN
ftr-1851	205	119	,	,	PUNCT
ftr-1851	205	120	that	that	PRON
ftr-1851	205	121	are	be	AUX
ftr-1851	205	122	made	make	VERB
ftr-1851	205	123	on	on	ADP
ftr-1851	205	124	or	or	CCONJ
ftr-1851	205	125	after	after	ADP
ftr-1851	205	126	11/19/03	11/19/03	PROPN
ftr-1851	205	127	to	to	ADP
ftr-1851	205	128	a	a	DET
ftr-1851	205	129	trust	trust	NOUN
ftr-1851	205	130	purported	purport	VERB
ftr-1851	205	131	to	to	PART
ftr-1851	205	132	be	be	AUX
ftr-1851	205	133	established	establish	VERB
ftr-1851	205	134	under	under	ADP
ftr-1851	205	135	§	§	PROPN
ftr-1851	205	136	461(f	461(f	PROPN
ftr-1851	205	137	)	)	PUNCT
ftr-1851	205	138	.	.	PUNCT
ftr-1851	206	1	7	7	X
ftr-1851	206	2	.	.	X
ftr-1851	206	3	prepayments	prepayment	NOUN
ftr-1851	206	4	for	for	ADP
ftr-1851	206	5	funerals	funeral	NOUN
ftr-1851	206	6	are	be	AUX
ftr-1851	206	7	deposits	deposit	NOUN
ftr-1851	206	8	because	because	SCONJ
ftr-1851	206	9	they	they	PRON
ftr-1851	206	10	are	be	AUX
ftr-1851	206	11	refundable	refundable	ADJ
ftr-1851	206	12	,	,	PUNCT
ftr-1851	206	13	albeit	albeit	SCONJ
ftr-1851	206	14	rarely	rarely	ADV
ftr-1851	206	15	refunded	refund	VERB
ftr-1851	206	16	.	.	PUNCT
ftr-1851	207	1	perry	perry	PROPN
ftr-1851	207	2	funeral	funeral	PROPN
ftr-1851	207	3	home	home	PROPN
ftr-1851	207	4	,	,	PUNCT
ftr-1851	207	5	inc	inc	PROPN
ftr-1851	207	6	.	.	PROPN
ftr-1851	208	1	v.	v.	PROPN
ftr-1851	208	2	commissioner	commissioner	PROPN
ftr-1851	208	3	,	,	PUNCT
ftr-1851	208	4	t.c	t.c	PROPN
ftr-1851	208	5	.	.	PROPN
ftr-1851	208	6	memo	memo	NOUN
ftr-1851	208	7	.	.	PUNCT
ftr-1851	209	1	2003	2003	NUM
ftr-1851	209	2	-	-	SYM
ftr-1851	209	3	340	340	NUM
ftr-1851	209	4	(	(	PUNCT
ftr-1851	209	5	12/16/03	12/16/03	PROPN
ftr-1851	209	6	)	)	PUNCT
ftr-1851	209	7	.	.	PUNCT
ftr-1851	210	1	applying	apply	VERB
ftr-1851	210	2	the	the	DET
ftr-1851	210	3	principles	principle	NOUN
ftr-1851	210	4	of	of	ADP
ftr-1851	210	5	indianapolis	indianapolis	PROPN
ftr-1851	210	6	power	power	PROPN
ftr-1851	210	7	&	&	CCONJ
ftr-1851	210	8	light	light	PROPN
ftr-1851	210	9	co.	co.	PROPN
ftr-1851	211	1	v.	v.	PROPN
ftr-1851	211	2	commissioner	commissioner	PROPN
ftr-1851	211	3	,	,	PUNCT
ftr-1851	211	4	493	493	NUM
ftr-1851	211	5	u.s	u.s	PROPN
ftr-1851	211	6	.	.	PROPN
ftr-1851	211	7	203	203	NUM
ftr-1851	211	8	(	(	PUNCT
ftr-1851	211	9	1990	1990	NUM
ftr-1851	211	10	)	)	PUNCT
ftr-1851	211	11	,	,	PUNCT
ftr-1851	211	12	judge	judge	PROPN
ftr-1851	211	13	wherry	wherry	PROPN
ftr-1851	211	14	held	hold	VERB
ftr-1851	211	15	that	that	SCONJ
ftr-1851	211	16	refundable	refundable	ADJ
ftr-1851	211	17	prepayments	prepayment	NOUN
ftr-1851	211	18	for	for	ADP
ftr-1851	211	19	funerals	funeral	NOUN
ftr-1851	211	20	were	be	AUX
ftr-1851	211	21	excludable	excludable	ADJ
ftr-1851	211	22	deposits	deposit	NOUN
ftr-1851	211	23	even	even	ADV
ftr-1851	211	24	though	though	SCONJ
ftr-1851	211	25	refunds	refund	NOUN
ftr-1851	211	26	were	be	AUX
ftr-1851	211	27	rarely	rarely	ADV
ftr-1851	211	28	requested	request	VERB
ftr-1851	211	29	.	.	PUNCT
ftr-1851	212	1	the	the	DET
ftr-1851	212	2	customers	customer	NOUN
ftr-1851	212	3	,	,	PUNCT
ftr-1851	212	4	rather	rather	ADV
ftr-1851	212	5	than	than	ADP
ftr-1851	212	6	the	the	DET
ftr-1851	212	7	taxpayer	taxpayer	NOUN
ftr-1851	212	8	,	,	PUNCT
ftr-1851	212	9	controlled	control	VERB
ftr-1851	212	10	whether	whether	SCONJ
ftr-1851	212	11	funds	fund	NOUN
ftr-1851	212	12	would	would	AUX
ftr-1851	212	13	be	be	AUX
ftr-1851	212	14	retained	retain	VERB
ftr-1851	212	15	by	by	ADP
ftr-1851	212	16	taxpayer	taxpayer	NOUN
ftr-1851	212	17	or	or	CCONJ
ftr-1851	212	18	refunded	refund	VERB
ftr-1851	212	19	.	.	PUNCT
ftr-1851	213	1	h.	h.	PROPN
ftr-1851	213	2	business	business	NOUN
ftr-1851	213	3	income	income	NOUN
ftr-1851	213	4	and	and	CCONJ
ftr-1851	213	5	deductions	deduction	NOUN
ftr-1851	213	6	a.	a.	NOUN
ftr-1851	213	7	income	income	NOUN
ftr-1851	213	8	1	1	NUM
ftr-1851	213	9	.	.	PUNCT
ftr-1851	214	1	maybe	maybe	ADV
ftr-1851	214	2	the	the	DET
ftr-1851	214	3	raiders	raider	NOUN
ftr-1851	214	4	would	would	AUX
ftr-1851	214	5	have	have	AUX
ftr-1851	214	6	won	win	VERB
ftr-1851	214	7	the	the	DET
ftr-1851	214	8	super	super	ADJ
ftr-1851	214	9	bowl	bowl	NOUN
ftr-1851	214	10	if	if	SCONJ
ftr-1851	214	11	it	it	PRON
ftr-1851	214	12	had	have	AUX
ftr-1851	214	13	been	be	AUX
ftr-1851	214	14	played	play	VERB
ftr-1851	214	15	in	in	ADP
ftr-1851	214	16	the	the	DET
ftr-1851	214	17	ninth	ninth	ADJ
ftr-1851	214	18	circuit	circuit	NOUN
ftr-1851	214	19	's	's	PART
ftr-1851	214	20	courtroom	courtroom	NOUN
ftr-1851	214	21	.	.	PUNCT
ftr-1851	215	1	milenbach	milenbach	PROPN
ftr-1851	215	2	v.	v.	PROPN
ftr-1851	215	3	commissioner	commissioner	PROPN
ftr-1851	215	4	,	,	PUNCT
ftr-1851	215	5	318	318	NUM
ftr-1851	215	6	f.3d	f.3d	NUM
ftr-1851	215	7	924	924	NUM
ftr-1851	215	8	,	,	PUNCT
ftr-1851	215	9	91	91	NUM
ftr-1851	215	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	215	11	2003	2003	NUM
ftr-1851	215	12	-	-	SYM
ftr-1851	215	13	818	818	NUM
ftr-1851	215	14	,	,	PUNCT
ftr-1851	215	15	2003	2003	NUM
ftr-1851	215	16	-	-	SYM
ftr-1851	215	17	1	1	NUM
ftr-1851	215	18	u.s.t.c	u.s.t.c	PROPN
ftr-1851	215	19	.	.	PROPN
ftr-1851	216	1	50,229	50,229	NUM
ftr-1851	216	2	(	(	PUNCT
ftr-1851	216	3	9th	9th	ADJ
ftr-1851	216	4	cir	cir	NOUN
ftr-1851	216	5	.	.	PUNCT
ftr-1851	217	1	2/6/03	2/6/03	NUM
ftr-1851	217	2	)	)	PUNCT
ftr-1851	217	3	,	,	PUNCT
ftr-1851	217	4	rev'g	rev'g	NOUN
ftr-1851	217	5	in	in	ADP
ftr-1851	217	6	part	part	NOUN
ftr-1851	217	7	and	and	CCONJ
ftr-1851	217	8	aff'g	aff'g	ADJ
ftr-1851	217	9	in	in	ADP
ftr-1851	217	10	part	part	NOUN
ftr-1851	217	11	106	106	NUM
ftr-1851	217	12	t.c	t.c	PROPN
ftr-1851	217	13	.	.	PROPN
ftr-1851	218	1	184	184	NUM
ftr-1851	218	2	(	(	PUNCT
ftr-1851	218	3	1996	1996	NUM
ftr-1851	218	4	)	)	PUNCT
ftr-1851	218	5	.	.	PUNCT
ftr-1851	219	1	the	the	DET
ftr-1851	219	2	taxpayer	taxpayer	NOUN
ftr-1851	219	3	was	be	AUX
ftr-1851	219	4	a	a	DET
ftr-1851	219	5	partner	partner	NOUN
ftr-1851	219	6	in	in	ADP
ftr-1851	219	7	the	the	DET
ftr-1851	219	8	oakland	oakland	PROPN
ftr-1851	219	9	/	/	SYM
ftr-1851	219	10	los	los	PROPN
ftr-1851	219	11	angeles/	angeles/	PROPN
ftr-1851	219	12	oakland	oakland	PROPN
ftr-1851	219	13	raiders	raider	NOUN
ftr-1851	219	14	.	.	PUNCT
ftr-1851	220	1	the	the	DET
ftr-1851	220	2	partnership	partnership	NOUN
ftr-1851	220	3	received	receive	VERB
ftr-1851	220	4	a	a	DET
ftr-1851	220	5	$	$	SYM
ftr-1851	220	6	6.7	6.7	NUM
ftr-1851	220	7	million	million	NUM
ftr-1851	220	8	nonrecourse	nonrecourse	NOUN
ftr-1851	220	9	loan	loan	NOUN
ftr-1851	220	10	from	from	ADP
ftr-1851	220	11	the	the	DET
ftr-1851	220	12	los	los	PROPN
ftr-1851	220	13	angeles	angeles	PROPN
ftr-1851	220	14	coliseum	coliseum	PROPN
ftr-1851	220	15	commission	commission	PROPN
ftr-1851	220	16	as	as	ADP
ftr-1851	220	17	part	part	NOUN
ftr-1851	220	18	of	of	ADP
ftr-1851	220	19	a	a	DET
ftr-1851	220	20	package	package	NOUN
ftr-1851	220	21	of	of	ADP
ftr-1851	220	22	inducements	inducement	NOUN
ftr-1851	220	23	to	to	PART
ftr-1851	220	24	move	move	VERB
ftr-1851	220	25	the	the	DET
ftr-1851	220	26	raiders	raider	NOUN
ftr-1851	220	27	from	from	ADP
ftr-1851	220	28	[	[	X
ftr-1851	220	29	vol6	vol6	PROPN
ftr-1851	220	30	:	:	PUNCT
ftr-1851	220	31	si	si	PROPN
ftr-1851	220	32	recent	recent	ADJ
ftr-1851	220	33	developments	development	NOUN
ftr-1851	220	34	in	in	ADP
ftr-1851	220	35	federal	federal	ADJ
ftr-1851	220	36	income	income	NOUN
ftr-1851	220	37	taxation	taxation	PROPN
ftr-1851	220	38	oakland	oakland	PROPN
ftr-1851	220	39	to	to	ADP
ftr-1851	220	40	los	los	PROPN
ftr-1851	220	41	angeles	angeles	PROPN
ftr-1851	220	42	.	.	PUNCT
ftr-1851	221	1	the	the	DET
ftr-1851	221	2	loan	loan	NOUN
ftr-1851	221	3	was	be	AUX
ftr-1851	221	4	repayable	repayable	ADJ
ftr-1851	221	5	only	only	ADV
ftr-1851	221	6	out	out	ADP
ftr-1851	221	7	of	of	ADP
ftr-1851	221	8	net	net	ADJ
ftr-1851	221	9	rents	rent	NOUN
ftr-1851	221	10	received	receive	VERB
ftr-1851	221	11	by	by	ADP
ftr-1851	221	12	the	the	DET
ftr-1851	221	13	raiders	raider	NOUN
ftr-1851	221	14	from	from	ADP
ftr-1851	221	15	leases	lease	NOUN
ftr-1851	221	16	by	by	ADP
ftr-1851	221	17	the	the	DET
ftr-1851	221	18	raiders	raider	NOUN
ftr-1851	221	19	of	of	ADP
ftr-1851	221	20	luxury	luxury	NOUN
ftr-1851	221	21	skyboxes	skybox	NOUN
ftr-1851	221	22	in	in	ADP
ftr-1851	221	23	the	the	DET
ftr-1851	221	24	los	los	PROPN
ftr-1851	221	25	angeles	angeles	PROPN
ftr-1851	221	26	coliseum	coliseum	PROPN
ftr-1851	221	27	during	during	ADP
ftr-1851	221	28	the	the	DET
ftr-1851	221	29	years	year	NOUN
ftr-1851	221	30	1982	1982	NUM
ftr-1851	221	31	through	through	ADP
ftr-1851	221	32	1986	1986	NUM
ftr-1851	221	33	and	and	CCONJ
ftr-1851	221	34	was	be	AUX
ftr-1851	221	35	secured	secure	VERB
ftr-1851	221	36	only	only	ADV
ftr-1851	221	37	by	by	ADP
ftr-1851	221	38	the	the	DET
ftr-1851	221	39	suites	suite	NOUN
ftr-1851	221	40	to	to	PART
ftr-1851	221	41	be	be	AUX
ftr-1851	221	42	constructed	construct	VERB
ftr-1851	221	43	.	.	PUNCT
ftr-1851	222	1	at	at	ADP
ftr-1851	222	2	the	the	DET
ftr-1851	222	3	time	time	NOUN
ftr-1851	222	4	the	the	DET
ftr-1851	222	5	loan	loan	NOUN
ftr-1851	222	6	was	be	AUX
ftr-1851	222	7	made	make	VERB
ftr-1851	222	8	,	,	PUNCT
ftr-1851	222	9	there	there	PRON
ftr-1851	222	10	were	be	VERB
ftr-1851	222	11	no	no	DET
ftr-1851	222	12	such	such	ADJ
ftr-1851	222	13	skyboxes	skybox	NOUN
ftr-1851	222	14	in	in	ADP
ftr-1851	222	15	the	the	DET
ftr-1851	222	16	coliseum	coliseum	NOUN
ftr-1851	222	17	.	.	PUNCT
ftr-1851	223	1	the	the	DET
ftr-1851	223	2	raiders	raider	NOUN
ftr-1851	223	3	partnership	partnership	NOUN
ftr-1851	223	4	was	be	AUX
ftr-1851	223	5	required	require	VERB
ftr-1851	223	6	by	by	ADP
ftr-1851	223	7	the	the	DET
ftr-1851	223	8	agreement	agreement	NOUN
ftr-1851	223	9	to	to	PART
ftr-1851	223	10	construct	construct	VERB
ftr-1851	223	11	the	the	DET
ftr-1851	223	12	skyboxes	skybox	NOUN
ftr-1851	223	13	"	"	PUNCT
ftr-1851	223	14	as	as	ADV
ftr-1851	223	15	soon	soon	ADV
ftr-1851	223	16	as	as	ADV
ftr-1851	223	17	practicable	practicable	ADJ
ftr-1851	223	18	as	as	SCONJ
ftr-1851	223	19	determined	determine	VERB
ftr-1851	223	20	by	by	ADP
ftr-1851	223	21	the	the	DET
ftr-1851	223	22	partnership	partnership	NOUN
ftr-1851	223	23	in	in	ADP
ftr-1851	223	24	its	its	PRON
ftr-1851	223	25	reasonable	reasonable	ADJ
ftr-1851	223	26	discretion	discretion	NOUN
ftr-1851	223	27	,	,	PUNCT
ftr-1851	223	28	having	have	VERB
ftr-1851	223	29	in	in	ADP
ftr-1851	223	30	mind	mind	NOUN
ftr-1851	223	31	considerations	consideration	NOUN
ftr-1851	223	32	deemed	deem	VERB
ftr-1851	223	33	important	important	ADJ
ftr-1851	223	34	or	or	CCONJ
ftr-1851	223	35	significant	significant	ADJ
ftr-1851	223	36	to	to	ADP
ftr-1851	223	37	the	the	DET
ftr-1851	223	38	partnership	partnership	NOUN
ftr-1851	223	39	.	.	PUNCT
ftr-1851	223	40	"	"	PUNCT
ftr-1851	224	1	in	in	ADP
ftr-1851	224	2	fact	fact	NOUN
ftr-1851	224	3	,	,	PUNCT
ftr-1851	224	4	the	the	DET
ftr-1851	224	5	skyboxes	skybox	NOUN
ftr-1851	224	6	were	be	AUX
ftr-1851	224	7	never	never	ADV
ftr-1851	224	8	constructed	construct	VERB
ftr-1851	224	9	,	,	PUNCT
ftr-1851	224	10	and	and	CCONJ
ftr-1851	224	11	the	the	DET
ftr-1851	224	12	tax	tax	NOUN
ftr-1851	224	13	court	court	NOUN
ftr-1851	224	14	found	find	VERB
ftr-1851	224	15	that	that	SCONJ
ftr-1851	224	16	there	there	PRON
ftr-1851	224	17	was	be	VERB
ftr-1851	224	18	no	no	DET
ftr-1851	224	19	evidence	evidence	NOUN
ftr-1851	224	20	that	that	SCONJ
ftr-1851	224	21	the	the	DET
ftr-1851	224	22	coliseum	coliseum	NOUN
ftr-1851	224	23	commission	commission	NOUN
ftr-1851	224	24	intended	intend	VERB
ftr-1851	224	25	to	to	PART
ftr-1851	224	26	enforce	enforce	VERB
ftr-1851	224	27	the	the	DET
ftr-1851	224	28	requirement	requirement	NOUN
ftr-1851	224	29	that	that	SCONJ
ftr-1851	224	30	they	they	PRON
ftr-1851	224	31	be	be	AUX
ftr-1851	224	32	constructed	construct	VERB
ftr-1851	224	33	.	.	PUNCT
ftr-1851	225	1	reasoning	reason	VERB
ftr-1851	225	2	that	that	SCONJ
ftr-1851	225	3	this	this	DET
ftr-1851	225	4	standard	standard	NOUN
ftr-1851	225	5	for	for	ADP
ftr-1851	225	6	determining	determine	VERB
ftr-1851	225	7	when	when	SCONJ
ftr-1851	225	8	the	the	DET
ftr-1851	225	9	skyboxes	skybox	NOUN
ftr-1851	225	10	were	be	AUX
ftr-1851	225	11	to	to	PART
ftr-1851	225	12	be	be	AUX
ftr-1851	225	13	constructed	construct	VERB
ftr-1851	225	14	"	"	PUNCT
ftr-1851	225	15	gave	give	VERB
ftr-1851	225	16	the	the	DET
ftr-1851	225	17	raiders	raider	NOUN
ftr-1851	225	18	great	great	ADJ
ftr-1851	225	19	latitude	latitude	NOUN
ftr-1851	225	20	in	in	ADP
ftr-1851	225	21	timing	time	VERB
ftr-1851	225	22	the	the	DET
ftr-1851	225	23	construction	construction	NOUN
ftr-1851	225	24	,	,	PUNCT
ftr-1851	225	25	"	"	PUNCT
ftr-1851	225	26	which	which	PRON
ftr-1851	225	27	amounted	amount	VERB
ftr-1851	225	28	to	to	ADP
ftr-1851	225	29	"	"	PUNCT
ftr-1851	225	30	unlimited	unlimited	ADJ
ftr-1851	225	31	discretion	discretion	NOUN
ftr-1851	225	32	,	,	PUNCT
ftr-1851	225	33	"	"	PUNCT
ftr-1851	225	34	the	the	DET
ftr-1851	225	35	tax	tax	NOUN
ftr-1851	225	36	court	court	NOUN
ftr-1851	225	37	found	find	VERB
ftr-1851	225	38	that	that	SCONJ
ftr-1851	225	39	the	the	DET
ftr-1851	225	40	obligation	obligation	NOUN
ftr-1851	225	41	to	to	PART
ftr-1851	225	42	construct	construct	VERB
ftr-1851	225	43	the	the	DET
ftr-1851	225	44	skyboxes	skybox	NOUN
ftr-1851	225	45	to	to	PART
ftr-1851	225	46	be	be	AUX
ftr-1851	225	47	illusory	illusory	ADJ
ftr-1851	225	48	.	.	PUNCT
ftr-1851	226	1	thus	thus	ADV
ftr-1851	226	2	,	,	PUNCT
ftr-1851	226	3	because	because	SCONJ
ftr-1851	226	4	the	the	DET
ftr-1851	226	5	raiders	raider	NOUN
ftr-1851	226	6	'	'	PART
ftr-1851	226	7	obligation	obligation	NOUN
ftr-1851	226	8	to	to	PART
ftr-1851	226	9	repay	repay	VERB
ftr-1851	226	10	the	the	DET
ftr-1851	226	11	loan	loan	NOUN
ftr-1851	226	12	was	be	AUX
ftr-1851	226	13	conditional	conditional	ADJ
ftr-1851	226	14	,	,	PUNCT
ftr-1851	226	15	the	the	DET
ftr-1851	226	16	raiders	raider	NOUN
ftr-1851	226	17	were	be	AUX
ftr-1851	226	18	required	require	VERB
ftr-1851	226	19	to	to	PART
ftr-1851	226	20	include	include	VERB
ftr-1851	226	21	the	the	DET
ftr-1851	226	22	funds	fund	NOUN
ftr-1851	226	23	in	in	ADP
ftr-1851	226	24	gross	gross	ADJ
ftr-1851	226	25	income	income	NOUN
ftr-1851	226	26	upon	upon	SCONJ
ftr-1851	226	27	receipt	receipt	NOUN
ftr-1851	226	28	.	.	PUNCT
ftr-1851	227	1	on	on	ADP
ftr-1851	227	2	another	another	DET
ftr-1851	227	3	related	relate	VERB
ftr-1851	227	4	issue	issue	NOUN
ftr-1851	227	5	,	,	PUNCT
ftr-1851	227	6	the	the	DET
ftr-1851	227	7	tax	tax	NOUN
ftr-1851	227	8	court	court	NOUN
ftr-1851	227	9	held	hold	VERB
ftr-1851	227	10	that	that	SCONJ
ftr-1851	227	11	$	$	SYM
ftr-1851	227	12	10	10	NUM
ftr-1851	227	13	million	million	NUM
ftr-1851	227	14	received	receive	VERB
ftr-1851	227	15	by	by	ADP
ftr-1851	227	16	the	the	DET
ftr-1851	227	17	partnership	partnership	NOUN
ftr-1851	227	18	as	as	ADP
ftr-1851	227	19	the	the	DET
ftr-1851	227	20	first	first	ADJ
ftr-1851	227	21	disbursement	disbursement	NOUN
ftr-1851	227	22	on	on	ADP
ftr-1851	227	23	a	a	DET
ftr-1851	227	24	$	$	SYM
ftr-1851	227	25	115	115	NUM
ftr-1851	227	26	million	million	NUM
ftr-1851	227	27	nonrecourse	nonrecourse	NOUN
ftr-1851	227	28	loan	loan	NOUN
ftr-1851	227	29	from	from	ADP
ftr-1851	227	30	the	the	DET
ftr-1851	227	31	city	city	NOUN
ftr-1851	227	32	of	of	ADP
ftr-1851	227	33	irwindale	irwindale	PROPN
ftr-1851	227	34	,	,	PUNCT
ftr-1851	227	35	made	make	VERB
ftr-1851	227	36	as	as	ADP
ftr-1851	227	37	a	a	DET
ftr-1851	227	38	part	part	NOUN
ftr-1851	227	39	of	of	ADP
ftr-1851	227	40	a	a	DET
ftr-1851	227	41	package	package	NOUN
ftr-1851	227	42	to	to	PART
ftr-1851	227	43	lure	lure	VERB
ftr-1851	227	44	the	the	DET
ftr-1851	227	45	raiders	raider	NOUN
ftr-1851	227	46	to	to	PART
ftr-1851	227	47	move	move	VERB
ftr-1851	227	48	from	from	ADP
ftr-1851	227	49	the	the	DET
ftr-1851	227	50	los	los	PROPN
ftr-1851	227	51	angeles	angeles	PROPN
ftr-1851	227	52	coliseum	coliseum	PROPN
ftr-1851	227	53	,	,	PUNCT
ftr-1851	227	54	was	be	AUX
ftr-1851	227	55	a	a	DET
ftr-1851	227	56	true	true	ADJ
ftr-1851	227	57	loan	loan	NOUN
ftr-1851	227	58	even	even	ADV
ftr-1851	227	59	though	though	SCONJ
ftr-1851	227	60	the	the	DET
ftr-1851	227	61	loan	loan	NOUN
ftr-1851	227	62	agreement	agreement	NOUN
ftr-1851	227	63	relieved	relieve	VERB
ftr-1851	227	64	the	the	DET
ftr-1851	227	65	raiders	raider	NOUN
ftr-1851	227	66	from	from	ADP
ftr-1851	227	67	any	any	DET
ftr-1851	227	68	obligation	obligation	NOUN
ftr-1851	227	69	to	to	PART
ftr-1851	227	70	repay	repay	VERB
ftr-1851	227	71	the	the	DET
ftr-1851	227	72	$	$	SYM
ftr-1851	227	73	10	10	NUM
ftr-1851	227	74	million	million	NUM
ftr-1851	227	75	if	if	SCONJ
ftr-1851	227	76	the	the	DET
ftr-1851	227	77	city	city	NOUN
ftr-1851	227	78	of	of	ADP
ftr-1851	227	79	irwindale	irwindale	PROPN
ftr-1851	227	80	failed	fail	VERB
ftr-1851	227	81	to	to	PART
ftr-1851	227	82	advance	advance	VERB
ftr-1851	227	83	the	the	DET
ftr-1851	227	84	remaining	remain	VERB
ftr-1851	227	85	funds	fund	NOUN
ftr-1851	227	86	or	or	CCONJ
ftr-1851	227	87	to	to	PART
ftr-1851	227	88	perform	perform	VERB
ftr-1851	227	89	certain	certain	ADJ
ftr-1851	227	90	other	other	ADJ
ftr-1851	227	91	acts	act	NOUN
ftr-1851	227	92	toward	toward	ADP
ftr-1851	227	93	construction	construction	NOUN
ftr-1851	227	94	of	of	ADP
ftr-1851	227	95	a	a	DET
ftr-1851	227	96	stadium	stadium	NOUN
ftr-1851	227	97	as	as	SCONJ
ftr-1851	227	98	required	require	VERB
ftr-1851	227	99	by	by	ADP
ftr-1851	227	100	the	the	DET
ftr-1851	227	101	loan	loan	NOUN
ftr-1851	227	102	agreement	agreement	NOUN
ftr-1851	227	103	.	.	PUNCT
ftr-1851	228	1	at	at	ADP
ftr-1851	228	2	the	the	DET
ftr-1851	228	3	time	time	NOUN
ftr-1851	228	4	the	the	DET
ftr-1851	228	5	funds	fund	NOUN
ftr-1851	228	6	were	be	AUX
ftr-1851	228	7	received	receive	VERB
ftr-1851	228	8	,	,	PUNCT
ftr-1851	228	9	they	they	PRON
ftr-1851	228	10	were	be	AUX
ftr-1851	228	11	not	not	PART
ftr-1851	228	12	under	under	ADP
ftr-1851	228	13	the	the	DET
ftr-1851	228	14	raiders	raider	NOUN
ftr-1851	228	15	'	'	PART
ftr-1851	228	16	complete	complete	ADJ
ftr-1851	228	17	dominion	dominion	NOUN
ftr-1851	228	18	and	and	CCONJ
ftr-1851	228	19	control	control	NOUN
ftr-1851	228	20	.	.	PUNCT
ftr-1851	229	1	the	the	DET
ftr-1851	229	2	raiders	raider	NOUN
ftr-1851	229	3	'	'	PART
ftr-1851	229	4	obligation	obligation	NOUN
ftr-1851	229	5	to	to	PART
ftr-1851	229	6	repay	repay	VERB
ftr-1851	229	7	was	be	AUX
ftr-1851	229	8	not	not	PART
ftr-1851	229	9	conditional	conditional	ADJ
ftr-1851	229	10	on	on	ADP
ftr-1851	229	11	their	their	PRON
ftr-1851	229	12	own	own	ADJ
ftr-1851	229	13	actions	action	NOUN
ftr-1851	229	14	,	,	PUNCT
ftr-1851	229	15	but	but	CCONJ
ftr-1851	229	16	could	could	AUX
ftr-1851	229	17	be	be	AUX
ftr-1851	229	18	cancelled	cancel	VERB
ftr-1851	229	19	by	by	ADP
ftr-1851	229	20	a	a	DET
ftr-1851	229	21	condition	condition	NOUN
ftr-1851	229	22	subsequent	subsequent	ADJ
ftr-1851	229	23	that	that	PRON
ftr-1851	229	24	was	be	AUX
ftr-1851	229	25	within	within	ADP
ftr-1851	229	26	the	the	DET
ftr-1851	229	27	lender	lender	NOUN
ftr-1851	229	28	's	's	PART
ftr-1851	229	29	control	control	NOUN
ftr-1851	229	30	.	.	PUNCT
ftr-1851	230	1	when	when	SCONJ
ftr-1851	230	2	the	the	DET
ftr-1851	230	3	obligation	obligation	NOUN
ftr-1851	230	4	was	be	AUX
ftr-1851	230	5	cancelled	cancel	VERB
ftr-1851	230	6	in	in	ADP
ftr-1851	230	7	the	the	DET
ftr-1851	230	8	following	following	ADJ
ftr-1851	230	9	year	year	NOUN
ftr-1851	230	10	,	,	PUNCT
ftr-1851	230	11	however	however	ADV
ftr-1851	230	12	,	,	PUNCT
ftr-1851	230	13	the	the	DET
ftr-1851	230	14	raiders	raider	NOUN
ftr-1851	230	15	realized	realize	VERB
ftr-1851	230	16	$	$	SYM
ftr-1851	230	17	10	10	NUM
ftr-1851	230	18	million	million	NUM
ftr-1851	230	19	of	of	ADP
ftr-1851	230	20	discharge	discharge	NOUN
ftr-1851	230	21	of	of	ADP
ftr-1851	230	22	indebtedness	indebtedness	NOUN
ftr-1851	230	23	income	income	NOUN
ftr-1851	230	24	.	.	PUNCT
ftr-1851	231	1	*	*	PUNCT
ftr-1851	231	2	with	with	ADP
ftr-1851	231	3	respect	respect	NOUN
ftr-1851	231	4	to	to	ADP
ftr-1851	231	5	the	the	DET
ftr-1851	231	6	l.a	l.a	PROPN
ftr-1851	231	7	.	.	PROPN
ftr-1851	231	8	coliseum	coliseum	PROPN
ftr-1851	231	9	commission	commission	PROPN
ftr-1851	231	10	loan	loan	PROPN
ftr-1851	231	11	,	,	PUNCT
ftr-1851	231	12	the	the	DET
ftr-1851	231	13	ninth	ninth	ADJ
ftr-1851	231	14	circuit	circuit	NOUN
ftr-1851	231	15	(	(	PUNCT
ftr-1851	231	16	judge	judge	PROPN
ftr-1851	231	17	tashima	tashima	PROPN
ftr-1851	231	18	)	)	PUNCT
ftr-1851	231	19	reversed	reverse	VERB
ftr-1851	231	20	,	,	PUNCT
ftr-1851	231	21	finding	find	VERB
ftr-1851	231	22	that	that	SCONJ
ftr-1851	231	23	"	"	PUNCT
ftr-1851	231	24	the	the	DET
ftr-1851	231	25	raider	raider	NOUN
ftr-1851	231	26	's	's	PART
ftr-1851	231	27	broad	broad	ADJ
ftr-1851	231	28	discretion	discretion	NOUN
ftr-1851	231	29	in	in	ADP
ftr-1851	231	30	the	the	DET
ftr-1851	231	31	timing	timing	NOUN
ftr-1851	231	32	of	of	ADP
ftr-1851	231	33	the	the	DET
ftr-1851	231	34	construction	construction	NOUN
ftr-1851	231	35	of	of	ADP
ftr-1851	231	36	the	the	DET
ftr-1851	231	37	suites	suite	NOUN
ftr-1851	231	38	did	do	AUX
ftr-1851	231	39	not	not	PART
ftr-1851	231	40	make	make	VERB
ftr-1851	231	41	the	the	DET
ftr-1851	231	42	contract	contract	NOUN
ftr-1851	231	43	illusory	illusory	ADJ
ftr-1851	231	44	.	.	PUNCT
ftr-1851	232	1	under	under	ADP
ftr-1851	232	2	california	california	PROPN
ftr-1851	232	3	law	law	NOUN
ftr-1851	232	4	,	,	PUNCT
ftr-1851	232	5	an	an	DET
ftr-1851	232	6	obligation	obligation	NOUN
ftr-1851	232	7	under	under	ADP
ftr-1851	232	8	a	a	DET
ftr-1851	232	9	contract	contract	NOUN
ftr-1851	232	10	is	be	AUX
ftr-1851	232	11	not	not	PART
ftr-1851	232	12	illusory	illusory	ADJ
ftr-1851	232	13	if	if	SCONJ
ftr-1851	232	14	the	the	DET
ftr-1851	232	15	obligated	obligate	VERB
ftr-1851	232	16	party	party	NOUN
ftr-1851	232	17	's	's	PART
ftr-1851	232	18	discretion	discretion	NOUN
ftr-1851	232	19	must	must	AUX
ftr-1851	232	20	be	be	AUX
ftr-1851	232	21	exercised	exercise	VERB
ftr-1851	232	22	with	with	ADP
ftr-1851	232	23	reasonableness	reasonableness	NOUN
ftr-1851	232	24	or	or	CCONJ
ftr-1851	232	25	good	good	ADJ
ftr-1851	232	26	faith	faith	NOUN
ftr-1851	232	27	....	....	PUNCT
ftr-1851	233	1	here	here	ADV
ftr-1851	233	2	the	the	DET
ftr-1851	233	3	raiders	raider	NOUN
ftr-1851	233	4	were	be	AUX
ftr-1851	233	5	required	require	VERB
ftr-1851	233	6	to	to	PART
ftr-1851	233	7	exercise	exercise	VERB
ftr-1851	233	8	their	their	PRON
ftr-1851	233	9	discretion	discretion	NOUN
ftr-1851	233	10	reasonably	reasonably	ADV
ftr-1851	233	11	and	and	CCONJ
ftr-1851	233	12	nothing	nothing	PRON
ftr-1851	233	13	in	in	ADP
ftr-1851	233	14	the	the	DET
ftr-1851	233	15	[	[	X
ftr-1851	233	16	agreement	agreement	NOUN
ftr-1851	233	17	]	]	PUNCT
ftr-1851	233	18	indicates	indicate	VERB
ftr-1851	233	19	that	that	SCONJ
ftr-1851	233	20	construction	construction	NOUN
ftr-1851	233	21	of	of	ADP
ftr-1851	233	22	the	the	DET
ftr-1851	233	23	suites	suite	NOUN
ftr-1851	233	24	was	be	AUX
ftr-1851	233	25	optional	optional	ADJ
ftr-1851	233	26	.	.	PUNCT
ftr-1851	233	27	"	"	PUNCT
ftr-1851	234	1	*	*	PUNCT
ftr-1851	234	2	the	the	DET
ftr-1851	234	3	taxpayer	taxpayer	NOUN
ftr-1851	234	4	's	's	PART
ftr-1851	234	5	victory	victory	NOUN
ftr-1851	234	6	mightjust	mightjust	NOUN
ftr-1851	234	7	be	be	AUX
ftr-1851	234	8	one	one	NUM
ftr-1851	234	9	of	of	ADP
ftr-1851	234	10	timing	timing	NOUN
ftr-1851	234	11	.	.	PUNCT
ftr-1851	235	1	the	the	DET
ftr-1851	235	2	ninth	ninth	ADJ
ftr-1851	235	3	circuit	circuit	NOUN
ftr-1851	235	4	's	's	PART
ftr-1851	235	5	opinion	opinion	NOUN
ftr-1851	235	6	points	point	VERB
ftr-1851	235	7	out	out	ADP
ftr-1851	235	8	that	that	SCONJ
ftr-1851	235	9	when	when	SCONJ
ftr-1851	235	10	the	the	DET
ftr-1851	235	11	los	los	PROPN
ftr-1851	235	12	angles	angles	PROPN
ftr-1851	235	13	coliseum	coliseum	NOUN
ftr-1851	235	14	obligation	obligation	NOUN
ftr-1851	235	15	was	be	AUX
ftr-1851	235	16	extinguished	extinguish	VERB
ftr-1851	235	17	[	[	PUNCT
ftr-1851	235	18	in	in	ADP
ftr-1851	235	19	1990	1990	NUM
ftr-1851	235	20	]	]	PUNCT
ftr-1851	235	21	the	the	DET
ftr-1851	235	22	partnership	partnership	NOUN
ftr-1851	235	23	realized	realize	VERB
ftr-1851	235	24	cod	cod	NOUN
ftr-1851	235	25	income	income	NOUN
ftr-1851	235	26	.	.	PUNCT
ftr-1851	236	1	[	[	X
ftr-1851	236	2	we	we	PRON
ftr-1851	236	3	wonder	wonder	VERB
ftr-1851	236	4	,	,	PUNCT
ftr-1851	236	5	did	do	AUX
ftr-1851	236	6	the	the	DET
ftr-1851	236	7	commissioner	commissioner	NOUN
ftr-1851	236	8	ask	ask	VERB
ftr-1851	236	9	for	for	ADP
ftr-1851	236	10	a	a	DET
ftr-1851	236	11	waiver	waiver	NOUN
ftr-1851	236	12	of	of	ADP
ftr-1851	236	13	the	the	DET
ftr-1851	236	14	statute	statute	NOUN
ftr-1851	236	15	of	of	ADP
ftr-1851	236	16	limitations	limitation	NOUN
ftr-1851	236	17	on	on	ADP
ftr-1851	236	18	that	that	DET
ftr-1851	236	19	year	year	NOUN
ftr-1851	236	20	?	?	PUNCT
ftr-1851	236	21	]	]	X
ftr-1851	237	1	*	*	PUNCT
ftr-1851	237	2	as	as	ADV
ftr-1851	237	3	far	far	ADV
ftr-1851	237	4	as	as	SCONJ
ftr-1851	237	5	the	the	DET
ftr-1851	237	6	irwindale	irwindale	PROPN
ftr-1851	237	7	loan	loan	NOUN
ftr-1851	237	8	was	be	AUX
ftr-1851	237	9	concerned	concern	VERB
ftr-1851	237	10	,	,	PUNCT
ftr-1851	237	11	the	the	DET
ftr-1851	237	12	ninth	ninth	ADJ
ftr-1851	237	13	circuit	circuit	NOUN
ftr-1851	237	14	reversed	reverse	VERB
ftr-1851	237	15	the	the	DET
ftr-1851	237	16	holding	holding	NOUN
ftr-1851	237	17	that	that	PRON
ftr-1851	237	18	cod	cod	NOUN
ftr-1851	237	19	income	income	NOUN
ftr-1851	237	20	was	be	AUX
ftr-1851	237	21	realized	realize	VERB
ftr-1851	237	22	by	by	ADP
ftr-1851	237	23	the	the	DET
ftr-1851	237	24	raiders	raider	NOUN
ftr-1851	237	25	in	in	ADP
ftr-1851	237	26	1988	1988	NUM
ftr-1851	237	27	as	as	ADP
ftr-1851	237	28	"	"	PUNCT
ftr-1851	237	29	clearly	clearly	ADV
ftr-1851	237	30	erroneous	erroneous	ADJ
ftr-1851	237	31	,	,	PUNCT
ftr-1851	237	32	"	"	PUNCT
ftr-1851	237	33	because	because	SCONJ
ftr-1851	237	34	the	the	DET
ftr-1851	237	35	tax	tax	NOUN
ftr-1851	237	36	court	court	NOUN
ftr-1851	237	37	had	have	AUX
ftr-1851	237	38	relied	rely	VERB
ftr-1851	237	39	solely	solely	ADV
ftr-1851	237	40	on	on	ADP
ftr-1851	237	41	the	the	DET
ftr-1851	237	42	grounds	ground	NOUN
ftr-1851	237	43	that	that	SCONJ
ftr-1851	237	44	a	a	DET
ftr-1851	237	45	state	state	NOUN
ftr-1851	237	46	statute	statute	NOUN
ftr-1851	237	47	passed	pass	VERB
ftr-1851	237	48	in	in	ADP
ftr-1851	237	49	1988	1988	NUM
ftr-1851	237	50	prevented	prevent	VERB
ftr-1851	237	51	performance	performance	NOUN
ftr-1851	237	52	by	by	ADP
ftr-1851	237	53	the	the	DET
ftr-1851	237	54	city	city	NOUN
ftr-1851	237	55	under	under	ADP
ftr-1851	237	56	the	the	DET
ftr-1851	237	57	plan	plan	NOUN
ftr-1851	237	58	as	as	SCONJ
ftr-1851	237	59	proposed	propose	VERB
ftr-1851	237	60	.	.	PUNCT
ftr-1851	238	1	the	the	DET
ftr-1851	238	2	court	court	PROPN
ftr-1851	238	3	of	of	ADP
ftr-1851	238	4	appeals	appeals	PROPN
ftr-1851	238	5	reasoned	reason	VERB
ftr-1851	238	6	that	that	SCONJ
ftr-1851	238	7	under	under	ADP
ftr-1851	238	8	california	california	PROPN
ftr-1851	238	9	law	law	NOUN
ftr-1851	238	10	the	the	DET
ftr-1851	238	11	debt	debt	NOUN
ftr-1851	238	12	might	might	AUX
ftr-1851	238	13	not	not	PART
ftr-1851	238	14	have	have	AUX
ftr-1851	238	15	been	be	AUX
ftr-1851	238	16	discharged	discharge	VERB
ftr-1851	238	17	until	until	ADP
ftr-1851	238	18	a	a	DET
ftr-1851	238	19	subsequent	subsequent	ADJ
ftr-1851	238	20	year	year	NOUN
ftr-1851	238	21	and	and	CCONJ
ftr-1851	238	22	remanded	remand	VERB
ftr-1851	238	23	the	the	DET
ftr-1851	238	24	case	case	NOUN
ftr-1851	238	25	for	for	ADP
ftr-1851	238	26	a	a	DET
ftr-1851	238	27	"	"	PUNCT
ftr-1851	238	28	practical	practical	ADJ
ftr-1851	238	29	assessment	assessment	NOUN
ftr-1851	238	30	of	of	ADP
ftr-1851	238	31	the	the	DET
ftr-1851	238	32	facts	fact	NOUN
ftr-1851	238	33	and	and	CCONJ
ftr-1851	238	34	circumstances	circumstance	NOUN
ftr-1851	238	35	relating	relate	VERB
ftr-1851	238	36	to	to	ADP
ftr-1851	238	37	the	the	DET
ftr-1851	238	38	likelihood	likelihood	NOUN
ftr-1851	238	39	of	of	ADP
ftr-1851	238	40	payment	payment	NOUN
ftr-1851	238	41	.	.	PUNCT
ftr-1851	238	42	"	"	PUNCT
ftr-1851	239	1	according	accord	VERB
ftr-1851	239	2	to	to	ADP
ftr-1851	239	3	the	the	DET
ftr-1851	239	4	ninth	ninth	ADJ
ftr-1851	239	5	circuit	circuit	NOUN
ftr-1851	239	6	,	,	PUNCT
ftr-1851	239	7	the	the	DET
ftr-1851	239	8	debt	debt	NOUN
ftr-1851	239	9	was	be	AUX
ftr-1851	239	10	20041	20041	NUM
ftr-1851	239	11	florida	florida	PROPN
ftr-1851	239	12	tax	tax	NOUN
ftr-1851	239	13	review	review	NOUN
ftr-1851	239	14	not	not	PART
ftr-1851	239	15	discharged	discharge	VERB
ftr-1851	239	16	until	until	ADP
ftr-1851	239	17	"	"	PUNCT
ftr-1851	239	18	when	when	SCONJ
ftr-1851	239	19	,	,	PUNCT
ftr-1851	239	20	as	as	ADP
ftr-1851	239	21	a	a	DET
ftr-1851	239	22	practical	practical	ADJ
ftr-1851	239	23	matter	matter	NOUN
ftr-1851	239	24	,	,	PUNCT
ftr-1851	239	25	it	it	PRON
ftr-1851	239	26	became	become	VERB
ftr-1851	239	27	clear	clear	ADJ
ftr-1851	239	28	that	that	SCONJ
ftr-1851	239	29	irwindale	irwindale	PROPN
ftr-1851	239	30	would	would	AUX
ftr-1851	239	31	not	not	PART
ftr-1851	239	32	be	be	AUX
ftr-1851	239	33	able	able	ADJ
ftr-1851	239	34	to	to	PART
ftr-1851	239	35	fund	fund	VERB
ftr-1851	239	36	the	the	DET
ftr-1851	239	37	entire	entire	ADJ
ftr-1851	239	38	loan	loan	NOUN
ftr-1851	239	39	and	and	CCONJ
ftr-1851	239	40	that	that	SCONJ
ftr-1851	239	41	the	the	DET
ftr-1851	239	42	stadium	stadium	NOUN
ftr-1851	239	43	would	would	AUX
ftr-1851	239	44	not	not	PART
ftr-1851	239	45	be	be	AUX
ftr-1851	239	46	built	build	VERB
ftr-1851	239	47	.	.	PUNCT
ftr-1851	239	48	"	"	PUNCT
ftr-1851	240	1	0	0	NUM
ftr-1851	241	1	the	the	DET
ftr-1851	241	2	commissioner	commissioner	NOUN
ftr-1851	241	3	did	do	AUX
ftr-1851	241	4	receive	receive	VERB
ftr-1851	241	5	a	a	DET
ftr-1851	241	6	consolation	consolation	NOUN
ftr-1851	241	7	prize	prize	NOUN
ftr-1851	241	8	from	from	ADP
ftr-1851	241	9	the	the	DET
ftr-1851	241	10	ninth	ninth	ADJ
ftr-1851	241	11	circuit	circuit	NOUN
ftr-1851	241	12	when	when	SCONJ
ftr-1851	241	13	the	the	DET
ftr-1851	241	14	court	court	NOUN
ftr-1851	241	15	of	of	ADP
ftr-1851	241	16	appeals	appeal	NOUN
ftr-1851	241	17	affirmed	affirm	VERB
ftr-1851	241	18	the	the	DET
ftr-1851	241	19	tax	tax	NOUN
ftr-1851	241	20	court	court	NOUN
ftr-1851	241	21	's	's	PART
ftr-1851	241	22	decision	decision	NOUN
ftr-1851	241	23	that	that	SCONJ
ftr-1851	241	24	damages	damage	NOUN
ftr-1851	241	25	received	receive	VERB
ftr-1851	241	26	by	by	ADP
ftr-1851	241	27	the	the	DET
ftr-1851	241	28	partnership	partnership	NOUN
ftr-1851	241	29	in	in	ADP
ftr-1851	241	30	a	a	DET
ftr-1851	241	31	suit	suit	NOUN
ftr-1851	241	32	against	against	ADP
ftr-1851	241	33	the	the	DET
ftr-1851	241	34	city	city	NOUN
ftr-1851	241	35	of	of	ADP
ftr-1851	241	36	oakland	oakland	PROPN
ftr-1851	241	37	for	for	ADP
ftr-1851	241	38	inverse	inverse	ADJ
ftr-1851	241	39	condemnation	condemnation	NOUN
ftr-1851	241	40	of	of	ADP
ftr-1851	241	41	the	the	DET
ftr-1851	241	42	raiders	raider	NOUN
ftr-1851	241	43	team	team	NOUN
ftr-1851	241	44	were	be	AUX
ftr-1851	241	45	taxable	taxable	ADJ
ftr-1851	241	46	as	as	ADP
ftr-1851	241	47	damages	damage	NOUN
ftr-1851	241	48	in	in	ADP
ftr-1851	241	49	lieu	lieu	NOUN
ftr-1851	241	50	of	of	ADP
ftr-1851	241	51	lost	lost	ADJ
ftr-1851	241	52	profits	profit	NOUN
ftr-1851	241	53	;	;	PUNCT
ftr-1851	241	54	although	although	SCONJ
ftr-1851	241	55	settlement	settlement	NOUN
ftr-1851	241	56	agreement	agreement	NOUN
ftr-1851	241	57	stated	state	VERB
ftr-1851	241	58	that	that	SCONJ
ftr-1851	241	59	its	its	PRON
ftr-1851	241	60	purpose	purpose	NOUN
ftr-1851	241	61	was	be	AUX
ftr-1851	241	62	to	to	PART
ftr-1851	241	63	resolve	resolve	VERB
ftr-1851	241	64	a	a	DET
ftr-1851	241	65	claim	claim	NOUN
ftr-1851	241	66	involving	involve	VERB
ftr-1851	241	67	"	"	PUNCT
ftr-1851	241	68	restoration	restoration	NOUN
ftr-1851	241	69	of	of	ADP
ftr-1851	241	70	lost	lose	VERB
ftr-1851	241	71	franchise	franchise	NOUN
ftr-1851	241	72	value	value	NOUN
ftr-1851	241	73	,	,	PUNCT
ftr-1851	241	74	"	"	PUNCT
ftr-1851	241	75	the	the	DET
ftr-1851	241	76	taxpayer	taxpayer	NOUN
ftr-1851	241	77	's	's	PART
ftr-1851	241	78	damages	damage	NOUN
ftr-1851	241	79	study	study	NOUN
ftr-1851	241	80	indicated	indicate	VERB
ftr-1851	241	81	that	that	SCONJ
ftr-1851	241	82	claim	claim	NOUN
ftr-1851	241	83	was	be	AUX
ftr-1851	241	84	based	base	VERB
ftr-1851	241	85	on	on	ADP
ftr-1851	241	86	lost	lose	VERB
ftr-1851	241	87	profits	profit	NOUN
ftr-1851	241	88	.	.	PUNCT
ftr-1851	242	1	2	2	X
ftr-1851	242	2	.	.	X
ftr-1851	242	3	fuel	fuel	NOUN
ftr-1851	242	4	cost	cost	NOUN
ftr-1851	242	5	over	over	ADP
ftr-1851	242	6	-	-	PUNCT
ftr-1851	242	7	recoveries	recovery	NOUN
ftr-1851	242	8	are	be	AUX
ftr-1851	242	9	not	not	PART
ftr-1851	242	10	includible	includible	ADJ
ftr-1851	242	11	in	in	ADP
ftr-1851	242	12	income	income	NOUN
ftr-1851	242	13	.	.	PUNCT
ftr-1851	243	1	cinergv	cinergv	PROPN
ftr-1851	243	2	corp	corp	PROPN
ftr-1851	243	3	.	.	PROPN
ftr-1851	244	1	v.	v.	PROPN
ftr-1851	244	2	united	united	PROPN
ftr-1851	244	3	states	states	PROPN
ftr-1851	244	4	,	,	PUNCT
ftr-1851	244	5	55	55	NUM
ftr-1851	244	6	fed	feed	VERB
ftr-1851	244	7	.	.	PUNCT
ftr-1851	245	1	cl	cl	NOUN
ftr-1851	245	2	.	.	PUNCT
ftr-1851	246	1	489	489	NUM
ftr-1851	246	2	,	,	PUNCT
ftr-1851	246	3	91	91	NUM
ftr-1851	246	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	246	5	2003	2003	NUM
ftr-1851	246	6	-	-	SYM
ftr-1851	246	7	1229	1229	NUM
ftr-1851	246	8	,	,	PUNCT
ftr-1851	246	9	2003	2003	NUM
ftr-1851	246	10	-	-	SYM
ftr-1851	246	11	1	1	NUM
ftr-1851	246	12	u.s.t.c	u.s.t.c	PROPN
ftr-1851	246	13	.	.	PROPN
ftr-1851	246	14	50,302	50,302	NUM
ftr-1851	246	15	(	(	PUNCT
ftr-1851	246	16	3/10/03	3/10/03	NUM
ftr-1851	246	17	)	)	PUNCT
ftr-1851	246	18	.	.	PUNCT
ftr-1851	247	1	fuel	fuel	NOUN
ftr-1851	247	2	cost	cost	NOUN
ftr-1851	247	3	over	over	ADP
ftr-1851	247	4	-	-	PUNCT
ftr-1851	247	5	recoveries	recovery	NOUN
ftr-1851	247	6	(	(	PUNCT
ftr-1851	247	7	and	and	CCONJ
ftr-1851	247	8	interest	interest	NOUN
ftr-1851	247	9	earned	earn	VERB
ftr-1851	247	10	thereon	thereon	NOUN
ftr-1851	247	11	)	)	PUNCT
ftr-1851	247	12	received	receive	VERB
ftr-1851	247	13	by	by	ADP
ftr-1851	247	14	a	a	DET
ftr-1851	247	15	public	public	ADJ
ftr-1851	247	16	utility	utility	NOUN
ftr-1851	247	17	company	company	NOUN
ftr-1851	247	18	under	under	ADP
ftr-1851	247	19	a	a	DET
ftr-1851	247	20	fixed	fix	VERB
ftr-1851	247	21	fuel	fuel	NOUN
ftr-1851	247	22	factor	factor	NOUN
ftr-1851	247	23	scheme	scheme	NOUN
ftr-1851	247	24	instituted	institute	VERB
ftr-1851	247	25	by	by	ADP
ftr-1851	247	26	state	state	NOUN
ftr-1851	247	27	regulatory	regulatory	ADJ
ftr-1851	247	28	authorities	authority	NOUN
ftr-1851	248	1	[	[	X
ftr-1851	248	2	for	for	ADP
ftr-1851	248	3	the	the	DET
ftr-1851	248	4	benefit	benefit	NOUN
ftr-1851	248	5	of	of	ADP
ftr-1851	248	6	customers	customer	NOUN
ftr-1851	248	7	,	,	PUNCT
ftr-1851	248	8	by	by	ADP
ftr-1851	248	9	avoiding	avoid	VERB
ftr-1851	248	10	large	large	ADJ
ftr-1851	248	11	fluctuations	fluctuation	NOUN
ftr-1851	248	12	in	in	ADP
ftr-1851	248	13	monthly	monthly	ADJ
ftr-1851	248	14	bills	bill	NOUN
ftr-1851	248	15	]	]	PUNCT
ftr-1851	248	16	were	be	AUX
ftr-1851	248	17	not	not	PART
ftr-1851	248	18	includible	includible	ADJ
ftr-1851	248	19	in	in	ADP
ftr-1851	248	20	gross	gross	ADJ
ftr-1851	248	21	income	income	NOUN
ftr-1851	248	22	under	under	ADP
ftr-1851	248	23	the	the	DET
ftr-1851	248	24	claim	claim	NOUN
ftr-1851	248	25	of	of	ADP
ftr-1851	248	26	right	right	ADJ
ftr-1851	248	27	doctrine	doctrine	NOUN
ftr-1851	248	28	because	because	SCONJ
ftr-1851	248	29	taxpayer	taxpayer	NOUN
ftr-1851	248	30	did	do	AUX
ftr-1851	248	31	not	not	PART
ftr-1851	248	32	have	have	VERB
ftr-1851	248	33	complete	complete	ADJ
ftr-1851	248	34	dominion	dominion	NOUN
ftr-1851	248	35	,	,	PUNCT
ftr-1851	248	36	but	but	CCONJ
ftr-1851	248	37	was	be	AUX
ftr-1851	248	38	obligated	obligate	VERB
ftr-1851	248	39	to	to	PART
ftr-1851	248	40	repay	repay	VERB
ftr-1851	248	41	or	or	CCONJ
ftr-1851	248	42	credit	credit	VERB
ftr-1851	248	43	the	the	DET
ftr-1851	248	44	customers	customer	NOUN
ftr-1851	248	45	accounts	account	NOUN
ftr-1851	248	46	.	.	PUNCT
ftr-1851	249	1	the	the	DET
ftr-1851	249	2	court	court	NOUN
ftr-1851	249	3	followed	follow	VERB
ftr-1851	249	4	houston	houston	PROPN
ftr-1851	249	5	industries	industries	PROPN
ftr-1851	249	6	,	,	PUNCT
ftr-1851	249	7	inc	inc	PROPN
ftr-1851	249	8	.	.	PROPN
ftr-1851	250	1	v.	v.	PROPN
ftr-1851	250	2	united	united	PROPN
ftr-1851	250	3	states	states	PROPN
ftr-1851	250	4	,	,	PUNCT
ftr-1851	250	5	125	125	NUM
ftr-1851	250	6	f.3d	f.3d	NUM
ftr-1851	250	7	1442	1442	NUM
ftr-1851	250	8	(	(	PUNCT
ftr-1851	250	9	fed	fed	PROPN
ftr-1851	250	10	.	.	PUNCT
ftr-1851	250	11	cir	cir	PROPN
ftr-1851	250	12	.	.	PROPN
ftr-1851	250	13	1997	1997	NUM
ftr-1851	250	14	)	)	PUNCT
ftr-1851	250	15	,	,	PUNCT
ftr-1851	250	16	which	which	PRON
ftr-1851	250	17	also	also	ADV
ftr-1851	250	18	involved	involve	VERB
ftr-1851	250	19	fuel	fuel	NOUN
ftr-1851	250	20	surcharges	surcharge	NOUN
ftr-1851	250	21	,	,	PUNCT
ftr-1851	250	22	and	and	CCONJ
ftr-1851	250	23	distinguished	distinguish	VERB
ftr-1851	250	24	iowa	iowa	PROPN
ftr-1851	250	25	southern	southern	PROPN
ftr-1851	250	26	utilities	utilities	PROPN
ftr-1851	250	27	co.	co.	PROPN
ftr-1851	251	1	v.	v.	PROPN
ftr-1851	251	2	united	united	PROPN
ftr-1851	251	3	states	states	PROPN
ftr-1851	251	4	,	,	PUNCT
ftr-1851	251	5	841	841	NUM
ftr-1851	251	6	f.2d	f.2d	NOUN
ftr-1851	251	7	1108	1108	NUM
ftr-1851	251	8	(	(	PUNCT
ftr-1851	251	9	fed	fed	PROPN
ftr-1851	251	10	.	.	PUNCT
ftr-1851	251	11	cir	cir	PROPN
ftr-1851	251	12	.	.	PROPN
ftr-1851	251	13	1988	1988	NUM
ftr-1851	251	14	)	)	PUNCT
ftr-1851	252	1	,	,	PUNCT
ftr-1851	252	2	involving	involve	VERB
ftr-1851	252	3	a	a	DET
ftr-1851	252	4	construction	construction	NOUN
ftr-1851	252	5	surcharge	surcharge	NOUN
ftr-1851	252	6	,	,	PUNCT
ftr-1851	252	7	on	on	ADP
ftr-1851	252	8	the	the	DET
ftr-1851	252	9	grounds	ground	NOUN
ftr-1851	252	10	that	that	SCONJ
ftr-1851	252	11	in	in	ADP
ftr-1851	252	12	that	that	DET
ftr-1851	252	13	case	case	NOUN
ftr-1851	252	14	as	as	SCONJ
ftr-1851	252	15	opposed	oppose	VERB
ftr-1851	252	16	to	to	ADP
ftr-1851	252	17	this	this	DET
ftr-1851	252	18	case	case	NOUN
ftr-1851	252	19	there	there	PRON
ftr-1851	252	20	was	be	VERB
ftr-1851	252	21	no	no	DET
ftr-1851	252	22	"	"	PUNCT
ftr-1851	252	23	unequivocal	unequivocal	ADJ
ftr-1851	252	24	contractual	contractual	NOUN
ftr-1851	252	25	,	,	PUNCT
ftr-1851	252	26	statutory	statutory	ADJ
ftr-1851	252	27	,	,	PUNCT
ftr-1851	252	28	or	or	CCONJ
ftr-1851	252	29	regulatory	regulatory	ADJ
ftr-1851	252	30	duty	duty	NOUN
ftr-1851	252	31	to	to	PART
ftr-1851	252	32	repay	repay	VERB
ftr-1851	252	33	.	.	PUNCT
ftr-1851	252	34	"	"	PUNCT
ftr-1851	253	1	3	3	X
ftr-1851	253	2	.	.	X
ftr-1851	253	3	tax	tax	NOUN
ftr-1851	253	4	-	-	PUNCT
ftr-1851	253	5	free	free	ADJ
ftr-1851	253	6	subsidies	subsidy	NOUN
ftr-1851	253	7	for	for	ADP
ftr-1851	253	8	environmentalist	environmentalist	ADJ
ftr-1851	253	9	landowners	landowner	NOUN
ftr-1851	253	10	.	.	PUNCT
ftr-1851	254	1	rev	rev	PROPN
ftr-1851	254	2	.	.	PROPN
ftr-1851	255	1	rul	rul	PROPN
ftr-1851	255	2	.	.	PUNCT
ftr-1851	255	3	2003	2003	NUM
ftr-1851	255	4	-	-	SYM
ftr-1851	255	5	59	59	NUM
ftr-1851	255	6	,	,	PUNCT
ftr-1851	255	7	2003	2003	NUM
ftr-1851	255	8	-	-	SYM
ftr-1851	255	9	24	24	NUM
ftr-1851	255	10	i.r.b	i.r.b	NOUN
ftr-1851	255	11	.	.	PUNCT
ftr-1851	255	12	1014	1014	NUM
ftr-1851	255	13	(	(	PUNCT
ftr-1851	255	14	6/16/03	6/16/03	NUM
ftr-1851	255	15	)	)	PUNCT
ftr-1851	255	16	.	.	PUNCT
ftr-1851	256	1	all	all	PRON
ftr-1851	256	2	or	or	CCONJ
ftr-1851	256	3	a	a	DET
ftr-1851	256	4	portion	portion	NOUN
ftr-1851	256	5	of	of	ADP
ftr-1851	256	6	cost	cost	NOUN
ftr-1851	256	7	sharing	sharing	NOUN
ftr-1851	256	8	payments	payment	NOUN
ftr-1851	256	9	received	receive	VERB
ftr-1851	256	10	under	under	ADP
ftr-1851	256	11	the	the	DET
ftr-1851	256	12	conservation	conservation	NOUN
ftr-1851	256	13	reserve	reserve	PROPN
ftr-1851	256	14	programa	programa	PROPN
ftr-1851	256	15	usda	usda	PROPN
ftr-1851	256	16	program	program	PROPN
ftr-1851	256	17	under	under	ADP
ftr-1851	256	18	which	which	PRON
ftr-1851	256	19	landowners	landowner	NOUN
ftr-1851	256	20	receive	receive	VERB
ftr-1851	256	21	50	50	NUM
ftr-1851	256	22	percent	percent	NOUN
ftr-1851	256	23	of	of	ADP
ftr-1851	256	24	the	the	DET
ftr-1851	256	25	cost	cost	NOUN
ftr-1851	256	26	of	of	ADP
ftr-1851	256	27	establishing	establish	VERB
ftr-1851	256	28	certain	certain	ADJ
ftr-1851	256	29	practices	practice	NOUN
ftr-1851	256	30	for	for	ADP
ftr-1851	256	31	soil	soil	NOUN
ftr-1851	256	32	and	and	CCONJ
ftr-1851	256	33	water	water	NOUN
ftr-1851	256	34	conservation	conservation	NOUN
ftr-1851	256	35	,	,	PUNCT
ftr-1851	256	36	wetland	wetland	NOUN
ftr-1851	256	37	establishment	establishment	NOUN
ftr-1851	256	38	and	and	CCONJ
ftr-1851	256	39	restoration	restoration	NOUN
ftr-1851	256	40	,	,	PUNCT
ftr-1851	256	41	and	and	CCONJ
ftr-1851	256	42	reforestation	reforestation	NOUN
ftr-1851	256	43	are	be	AUX
ftr-1851	256	44	eligible	eligible	ADJ
ftr-1851	256	45	for	for	ADP
ftr-1851	256	46	exclusion	exclusion	NOUN
ftr-1851	256	47	under	under	ADP
ftr-1851	256	48	§	§	PROPN
ftr-1851	256	49	126	126	NUM
ftr-1851	256	50	.	.	PUNCT
ftr-1851	257	1	4	4	NUM
ftr-1851	257	2	.	.	X
ftr-1851	258	1	congress	congress	PROPN
ftr-1851	258	2	might	might	AUX
ftr-1851	258	3	have	have	AUX
ftr-1851	258	4	changed	change	VERB
ftr-1851	258	5	one	one	NUM
ftr-1851	258	6	of	of	ADP
ftr-1851	258	7	the	the	DET
ftr-1851	258	8	holdings	holding	NOUN
ftr-1851	258	9	of	of	ADP
ftr-1851	258	10	gitlitz	gitlitz	NOUN
ftr-1851	258	11	,	,	PUNCT
ftr-1851	258	12	'	'	PUNCT
ftr-1851	258	13	but	but	CCONJ
ftr-1851	258	14	the	the	DET
ftr-1851	258	15	treasury	treasury	NOUN
ftr-1851	258	16	put	put	VERB
ftr-1851	258	17	another	another	DET
ftr-1851	258	18	one	one	NOUN
ftr-1851	258	19	in	in	ADP
ftr-1851	258	20	the	the	DET
ftr-1851	258	21	regulations	regulation	NOUN
ftr-1851	258	22	.	.	PUNCT
ftr-1851	259	1	t.d	t.d	X
ftr-1851	259	2	.	.	NOUN
ftr-1851	259	3	9080	9080	NUM
ftr-1851	259	4	,	,	PUNCT
ftr-1851	259	5	reduction	reduction	NOUN
ftr-1851	259	6	of	of	ADP
ftr-1851	259	7	tax	tax	NOUN
ftr-1851	259	8	attributes	attribute	NOUN
ftr-1851	259	9	due	due	ADJ
ftr-1851	259	10	to	to	PART
ftr-1851	259	11	discharge	discharge	VERB
ftr-1851	259	12	of	of	ADP
ftr-1851	259	13	indebtedness	indebtedness	NOUN
ftr-1851	259	14	,	,	PUNCT
ftr-1851	259	15	68	68	NUM
ftr-1851	259	16	f.r	f.r	NOUN
ftr-1851	259	17	.	.	NOUN
ftr-1851	259	18	42590	42590	NUM
ftr-1851	259	19	(	(	PUNCT
ftr-1851	259	20	7/18/03	7/18/03	NUM
ftr-1851	259	21	)	)	PUNCT
ftr-1851	259	22	.	.	PUNCT
ftr-1851	260	1	the	the	DET
ftr-1851	260	2	treasury	treasury	NOUN
ftr-1851	260	3	has	have	AUX
ftr-1851	260	4	promulgated	promulgate	VERB
ftr-1851	260	5	temp	temp	NOUN
ftr-1851	260	6	.	.	PUNCT
ftr-1851	261	1	reg	reg	NOUN
ftr-1851	261	2	.	.	PUNCT
ftr-1851	262	1	§	§	PROPN
ftr-1851	262	2	§	§	PROPN
ftr-1851	262	3	1.108	1.108	NUM
ftr-1851	262	4	-	-	SYM
ftr-1851	262	5	7	7	NUM
ftr-1851	262	6	t	t	NOUN
ftr-1851	262	7	and	and	CCONJ
ftr-1851	262	8	1.1017	1.1017	NUM
ftr-1851	262	9	-	-	PUNCT
ftr-1851	262	10	it(b)(4	it(b)(4	NOUN
ftr-1851	262	11	)	)	PUNCT
ftr-1851	262	12	,	,	PUNCT
ftr-1851	262	13	dealing	deal	VERB
ftr-1851	262	14	with	with	ADP
ftr-1851	262	15	reduction	reduction	NOUN
ftr-1851	262	16	in	in	ADP
ftr-1851	262	17	tax	tax	NOUN
ftr-1851	262	18	attributes	attribute	NOUN
ftr-1851	262	19	under	under	ADP
ftr-1851	262	20	§	§	PROPN
ftr-1851	262	21	§	§	ADJ
ftr-1851	262	22	108(b	108(b	PROPN
ftr-1851	262	23	)	)	PUNCT
ftr-1851	262	24	and	and	CCONJ
ftr-1851	262	25	1017	1017	NUM
ftr-1851	262	26	when	when	SCONJ
ftr-1851	262	27	cod	cod	NOUN
ftr-1851	262	28	income	income	NOUN
ftr-1851	262	29	is	be	AUX
ftr-1851	262	30	excluded	exclude	VERB
ftr-1851	262	31	from	from	ADP
ftr-1851	262	32	income	income	NOUN
ftr-1851	262	33	under	under	ADP
ftr-1851	262	34	§	§	PROPN
ftr-1851	262	35	108(a)(1)(a)-(c	108(a)(1)(a)-(c	NUM
ftr-1851	262	36	)	)	PUNCT
ftr-1851	262	37	.	.	PUNCT
ftr-1851	263	1	examples	example	NOUN
ftr-1851	263	2	(	(	PUNCT
ftr-1851	263	3	and	and	CCONJ
ftr-1851	263	4	the	the	DET
ftr-1851	263	5	preamble	preamble	NOUN
ftr-1851	263	6	)	)	PUNCT
ftr-1851	263	7	indicate	indicate	VERB
ftr-1851	263	8	that	that	SCONJ
ftr-1851	263	9	the	the	DET
ftr-1851	263	10	tax	tax	NOUN
ftr-1851	263	11	liability	liability	NOUN
ftr-1851	263	12	for	for	ADP
ftr-1851	263	13	the	the	DET
ftr-1851	263	14	year	year	NOUN
ftr-1851	263	15	of	of	ADP
ftr-1851	263	16	discharge	discharge	NOUN
ftr-1851	263	17	first	first	ADV
ftr-1851	263	18	must	must	AUX
ftr-1851	263	19	be	be	AUX
ftr-1851	263	20	determined	determine	VERB
ftr-1851	263	21	without	without	ADP
ftr-1851	263	22	any	any	DET
ftr-1851	263	23	reduction	reduction	NOUN
ftr-1851	263	24	in	in	ADP
ftr-1851	263	25	attributes	attribute	NOUN
ftr-1851	263	26	in	in	ADP
ftr-1851	263	27	order	order	NOUN
ftr-1851	263	28	to	to	PART
ftr-1851	263	29	identify	identify	VERB
ftr-1851	263	30	the	the	DET
ftr-1851	263	31	amounts	amount	NOUN
ftr-1851	263	32	,	,	PUNCT
ftr-1851	263	33	if	if	SCONJ
ftr-1851	263	34	any	any	PRON
ftr-1851	263	35	,	,	PUNCT
ftr-1851	263	36	of	of	ADP
ftr-1851	263	37	the	the	DET
ftr-1851	263	38	tax	tax	NOUN
ftr-1851	263	39	attributes	attribute	NOUN
ftr-1851	263	40	that	that	PRON
ftr-1851	263	41	will	will	AUX
ftr-1851	263	42	be	be	AUX
ftr-1851	263	43	reduced	reduce	VERB
ftr-1851	263	44	.	.	PUNCT
ftr-1851	264	1	"	"	PUNCT
ftr-1851	264	2	this	this	DET
ftr-1851	264	3	ordering	ordering	NOUN
ftr-1851	264	4	rule	rule	NOUN
ftr-1851	264	5	affords	afford	VERB
ftr-1851	264	6	the	the	DET
ftr-1851	264	7	taxpayer	taxpayer	NOUN
ftr-1851	264	8	the	the	DET
ftr-1851	264	9	use	use	NOUN
ftr-1851	264	10	of	of	ADP
ftr-1851	264	11	certain	certain	ADJ
ftr-1851	264	12	of	of	ADP
ftr-1851	264	13	its	its	PRON
ftr-1851	264	14	tax	tax	NOUN
ftr-1851	264	15	attributes	attribute	NOUN
ftr-1851	264	16	described	describe	VERB
ftr-1851	264	17	in	in	ADP
ftr-1851	264	18	section	section	NOUN
ftr-1851	264	19	108(b)(2	108(b)(2	NUM
ftr-1851	264	20	)	)	PUNCT
ftr-1851	264	21	,	,	PUNCT
ftr-1851	264	22	including	include	VERB
ftr-1851	264	23	any	any	DET
ftr-1851	264	24	losses	loss	NOUN
ftr-1851	264	25	carried	carry	VERB
ftr-1851	264	26	forward	forward	ADV
ftr-1851	264	27	to	to	ADP
ftr-1851	264	28	the	the	DET
ftr-1851	264	29	taxable	taxable	ADJ
ftr-1851	264	30	year	year	NOUN
ftr-1851	264	31	of	of	ADP
ftr-1851	264	32	discharge	discharge	NOUN
ftr-1851	264	33	,	,	PUNCT
ftr-1851	264	34	for	for	ADP
ftr-1851	264	35	purposes	purpose	NOUN
ftr-1851	264	36	of	of	ADP
ftr-1851	264	37	determining	determine	VERB
ftr-1851	264	38	its	its	PRON
ftr-1851	264	39	tax	tax	NOUN
ftr-1851	264	40	for	for	ADP
ftr-1851	264	41	the	the	DET
ftr-1851	264	42	taxable	taxable	ADJ
ftr-1851	264	43	year	year	NOUN
ftr-1851	264	44	of	of	ADP
ftr-1851	264	45	discharge	discharge	NOUN
ftr-1851	264	46	,	,	PUNCT
ftr-1851	264	47	before	before	ADP
ftr-1851	264	48	subjecting	subject	VERB
ftr-1851	264	49	those	those	DET
ftr-1851	264	50	attributes	attribute	NOUN
ftr-1851	264	51	to	to	ADP
ftr-1851	264	52	reduction	reduction	NOUN
ftr-1851	264	53	.	.	PUNCT
ftr-1851	264	54	"	"	PUNCT
ftr-1851	265	1	basis	basis	NOUN
ftr-1851	265	2	reductions	reduction	NOUN
ftr-1851	265	3	under	under	ADP
ftr-1851	265	4	§	§	PROPN
ftr-1851	265	5	1017	1017	NUM
ftr-1851	265	6	occur	occur	VERB
ftr-1851	265	7	at	at	ADP
ftr-1851	265	8	the	the	DET
ftr-1851	265	9	beginning	beginning	NOUN
ftr-1851	265	10	of	of	ADP
ftr-1851	265	11	the	the	DET
ftr-1851	265	12	taxable	taxable	ADJ
ftr-1851	265	13	year	year	NOUN
ftr-1851	265	14	following	follow	VERB
ftr-1851	265	15	the	the	DET
ftr-1851	265	16	year	year	NOUN
ftr-1851	265	17	in	in	ADP
ftr-1851	265	18	which	which	PRON
ftr-1851	265	19	the	the	DET
ftr-1851	265	20	discharge	discharge	NOUN
ftr-1851	265	21	occurred	occur	VERB
ftr-1851	265	22	.	.	PUNCT
ftr-1851	266	1	if	if	SCONJ
ftr-1851	266	2	a	a	DET
ftr-1851	266	3	§	§	PROPN
ftr-1851	266	4	381	381	NUM
ftr-1851	266	5	transaction	transaction	NOUN
ftr-1851	266	6	ends	end	VERB
ftr-1851	266	7	a	a	DET
ftr-1851	266	8	taxable	taxable	ADJ
ftr-1851	266	9	year	year	NOUN
ftr-1851	266	10	1	1	NUM
ftr-1851	266	11	.	.	PUNCT
ftr-1851	266	12	gitlitz	gitlitz	PROPN
ftr-1851	266	13	v.	v.	PROPN
ftr-1851	266	14	commissioner	commissioner	NOUN
ftr-1851	266	15	,	,	PUNCT
ftr-1851	266	16	531	531	NUM
ftr-1851	266	17	u.s	u.s	PROPN
ftr-1851	266	18	.	.	PROPN
ftr-1851	266	19	206	206	NUM
ftr-1851	266	20	(	(	PUNCT
ftr-1851	266	21	2001	2001	NUM
ftr-1851	266	22	)	)	PUNCT
ftr-1851	266	23	.	.	PUNCT
ftr-1851	267	1	see	see	VERB
ftr-1851	267	2	,	,	PUNCT
ftr-1851	267	3	job	job	NOUN
ftr-1851	267	4	creation	creation	NOUN
ftr-1851	267	5	and	and	CCONJ
ftr-1851	267	6	worker	worker	NOUN
ftr-1851	267	7	assistance	assistance	NOUN
ftr-1851	267	8	act	act	NOUN
ftr-1851	267	9	of	of	ADP
ftr-1851	267	10	2002	2002	NUM
ftr-1851	267	11	,	,	PUNCT
ftr-1851	267	12	which	which	PRON
ftr-1851	267	13	reverses	reverse	VERB
ftr-1851	267	14	the	the	DET
ftr-1851	267	15	result	result	NOUN
ftr-1851	267	16	of	of	ADP
ftr-1851	267	17	gitlitz	gitlitz	NOUN
ftr-1851	267	18	by	by	ADP
ftr-1851	267	19	providing	provide	VERB
ftr-1851	267	20	that	that	PRON
ftr-1851	267	21	excluded	exclude	VERB
ftr-1851	267	22	cancellation	cancellation	NOUN
ftr-1851	267	23	of	of	ADP
ftr-1851	267	24	indebtedness	indebtedness	NOUN
ftr-1851	267	25	income	income	NOUN
ftr-1851	267	26	of	of	ADP
ftr-1851	267	27	s	s	NOUN
ftr-1851	267	28	corporations	corporation	NOUN
ftr-1851	267	29	does	do	AUX
ftr-1851	267	30	not	not	PART
ftr-1851	267	31	result	result	VERB
ftr-1851	267	32	a	a	DET
ftr-1851	267	33	§	§	PROPN
ftr-1851	267	34	1366	1366	NUM
ftr-1851	267	35	adjustment	adjustment	NOUN
ftr-1851	267	36	to	to	ADP
ftr-1851	267	37	the	the	DET
ftr-1851	267	38	basis	basis	NOUN
ftr-1851	267	39	of	of	ADP
ftr-1851	267	40	stock	stock	NOUN
ftr-1851	267	41	owned	own	VERB
ftr-1851	267	42	by	by	ADP
ftr-1851	267	43	the	the	DET
ftr-1851	267	44	shareholders	shareholder	NOUN
ftr-1851	267	45	.	.	PUNCT
ftr-1851	268	1	[	[	X
ftr-1851	268	2	volt	volt	NOUN
ftr-1851	268	3	:	:	PUNCT
ftr-1851	268	4	si	si	PROPN
ftr-1851	268	5	recent	recent	ADJ
ftr-1851	268	6	developments	development	NOUN
ftr-1851	268	7	in	in	ADP
ftr-1851	268	8	federal	federal	ADJ
ftr-1851	268	9	income	income	NOUN
ftr-1851	268	10	taxation	taxation	NOUN
ftr-1851	268	11	in	in	ADP
ftr-1851	268	12	which	which	PRON
ftr-1851	268	13	the	the	DET
ftr-1851	268	14	distributing	distributing	NOUN
ftr-1851	268	15	or	or	CCONJ
ftr-1851	268	16	transferor	transferor	NOUN
ftr-1851	268	17	corporation	corporation	NOUN
ftr-1851	268	18	excluded	exclude	VERB
ftr-1851	268	19	cod	cod	NOUN
ftr-1851	268	20	income	income	NOUN
ftr-1851	268	21	under	under	ADP
ftr-1851	268	22	§	§	PROPN
ftr-1851	268	23	108(a	108(a	PROPN
ftr-1851	268	24	)	)	PUNCT
ftr-1851	268	25	,	,	PUNCT
ftr-1851	268	26	the	the	DET
ftr-1851	268	27	basis	basis	NOUN
ftr-1851	268	28	of	of	ADP
ftr-1851	268	29	the	the	DET
ftr-1851	268	30	property	property	NOUN
ftr-1851	268	31	acquired	acquire	VERB
ftr-1851	268	32	by	by	ADP
ftr-1851	268	33	the	the	DET
ftr-1851	268	34	acquiring	acquire	VERB
ftr-1851	268	35	corporation	corporation	NOUN
ftr-1851	268	36	reflects	reflect	VERB
ftr-1851	268	37	the	the	DET
ftr-1851	268	38	reduction	reduction	NOUN
ftr-1851	268	39	under	under	ADP
ftr-1851	268	40	§	§	PROPN
ftr-1851	268	41	1017	1017	NUM
ftr-1851	268	42	.	.	PUNCT
ftr-1851	269	1	5	5	NUM
ftr-1851	269	2	.	.	X
ftr-1851	269	3	united	united	PROPN
ftr-1851	269	4	states	states	PROPN
ftr-1851	269	5	v.	v.	ADP
ftr-1851	269	6	brown	brown	PROPN
ftr-1851	269	7	,	,	PUNCT
ftr-1851	269	8	348	348	NUM
ftr-1851	269	9	f.3d	f.3d	NUM
ftr-1851	269	10	1200,92	1200,92	NUM
ftr-1851	269	11	a.f.t.r.2d	a.f.t.r.2d	NUM
ftr-1851	269	12	2003	2003	NUM
ftr-1851	269	13	-	-	SYM
ftr-1851	269	14	6826	6826	NUM
ftr-1851	269	15	(	(	PUNCT
ftr-1851	269	16	10th	10th	ADJ
ftr-1851	269	17	cir	cir	NOUN
ftr-1851	269	18	.	.	PUNCT
ftr-1851	270	1	11/4/03	11/4/03	NUM
ftr-1851	270	2	)	)	PUNCT
ftr-1851	270	3	.	.	PUNCT
ftr-1851	271	1	the	the	DET
ftr-1851	271	2	court	court	PROPN
ftr-1851	271	3	of	of	ADP
ftr-1851	271	4	appeals	appeals	PROPN
ftr-1851	271	5	upheld	uphold	VERB
ftr-1851	271	6	the	the	DET
ftr-1851	271	7	regulations	regulation	NOUN
ftr-1851	271	8	under	under	ADP
ftr-1851	271	9	§	§	PROPN
ftr-1851	271	10	468b	468b	PROPN
ftr-1851	271	11	.	.	PUNCT
ftr-1851	272	1	a	a	DET
ftr-1851	272	2	receiver	receiver	NOUN
ftr-1851	272	3	's	's	PART
ftr-1851	272	4	estate	estate	NOUN
ftr-1851	272	5	may	may	AUX
ftr-1851	272	6	be	be	AUX
ftr-1851	272	7	a	a	DET
ftr-1851	272	8	qualified	qualified	ADJ
ftr-1851	272	9	settlement	settlement	NOUN
ftr-1851	272	10	fund	fund	NOUN
ftr-1851	272	11	under	under	ADP
ftr-1851	272	12	§	§	PROPN
ftr-1851	272	13	468b(g	468b(g	PROPN
ftr-1851	272	14	)	)	PUNCT
ftr-1851	272	15	and	and	CCONJ
ftr-1851	272	16	reg	reg	NOUN
ftr-1851	272	17	.	.	PUNCT
ftr-1851	273	1	§	§	PROPN
ftr-1851	273	2	1.468b-1	1.468b-1	NUM
ftr-1851	273	3	if	if	SCONJ
ftr-1851	273	4	it	it	PRON
ftr-1851	273	5	is	be	AUX
ftr-1851	273	6	established	establish	VERB
ftr-1851	273	7	to	to	PART
ftr-1851	273	8	"	"	PUNCT
ftr-1851	273	9	resolve	resolve	VERB
ftr-1851	273	10	"	"	PUNCT
ftr-1851	273	11	claims	claim	NOUN
ftr-1851	273	12	-even	-even	VERB
ftr-1851	273	13	if	if	SCONJ
ftr-1851	273	14	the	the	DET
ftr-1851	273	15	establishment	establishment	NOUN
ftr-1851	273	16	of	of	ADP
ftr-1851	273	17	the	the	DET
ftr-1851	273	18	fund	fund	NOUN
ftr-1851	273	19	and	and	CCONJ
ftr-1851	273	20	the	the	DET
ftr-1851	273	21	transfer	transfer	NOUN
ftr-1851	273	22	of	of	ADP
ftr-1851	273	23	assets	asset	NOUN
ftr-1851	273	24	to	to	ADP
ftr-1851	273	25	it	it	PRON
ftr-1851	273	26	does	do	AUX
ftr-1851	273	27	not	not	PART
ftr-1851	273	28	extinguish	extinguish	VERB
ftr-1851	273	29	claims	claim	NOUN
ftr-1851	273	30	against	against	ADP
ftr-1851	273	31	the	the	DET
ftr-1851	273	32	alleged	allege	VERB
ftr-1851	273	33	tortfeasor	tortfeasor	NOUN
ftr-1851	273	34	.	.	PUNCT
ftr-1851	274	1	the	the	DET
ftr-1851	274	2	creation	creation	NOUN
ftr-1851	274	3	of	of	ADP
ftr-1851	274	4	a	a	DET
ftr-1851	274	5	qualified	qualified	ADJ
ftr-1851	274	6	settlement	settlement	NOUN
ftr-1851	274	7	fund	fund	NOUN
ftr-1851	274	8	is	be	AUX
ftr-1851	274	9	not	not	PART
ftr-1851	274	10	dependent	dependent	ADJ
ftr-1851	274	11	on	on	ADP
ftr-1851	274	12	the	the	DET
ftr-1851	274	13	deductibility	deductibility	NOUN
ftr-1851	274	14	of	of	ADP
ftr-1851	274	15	amounts	amount	NOUN
ftr-1851	274	16	transferred	transfer	VERB
ftr-1851	274	17	to	to	ADP
ftr-1851	274	18	it	it	PRON
ftr-1851	274	19	.	.	PUNCT
ftr-1851	275	1	as	as	ADP
ftr-1851	275	2	a	a	DET
ftr-1851	275	3	qsf	qsf	NOUN
ftr-1851	275	4	,	,	PUNCT
ftr-1851	275	5	the	the	DET
ftr-1851	275	6	receiver	receiver	NOUN
ftr-1851	275	7	's	's	PART
ftr-1851	275	8	estate	estate	NOUN
ftr-1851	275	9	was	be	AUX
ftr-1851	275	10	liable	liable	ADJ
ftr-1851	275	11	for	for	ADP
ftr-1851	275	12	income	income	NOUN
ftr-1851	275	13	taxes	taxis	NOUN
ftr-1851	275	14	.	.	PUNCT
ftr-1851	276	1	b.	b.	PROPN
ftr-1851	276	2	deductible	deductible	ADJ
ftr-1851	276	3	expenses	expense	NOUN
ftr-1851	276	4	versus	versus	ADP
ftr-1851	276	5	capitalization	capitalization	NOUN
ftr-1851	276	6	indopco	indopco	ADJ
ftr-1851	276	7	aftermath	aftermath	NOUN
ftr-1851	276	8	:	:	PUNCT
ftr-1851	276	9	"	"	PUNCT
ftr-1851	276	10	...	...	PUNCT
ftr-1851	276	11	deductions	deduction	NOUN
ftr-1851	276	12	are	be	AUX
ftr-1851	276	13	exceptions	exception	NOUN
ftr-1851	276	14	to	to	ADP
ftr-1851	276	15	the	the	DET
ftr-1851	276	16	norm	norm	NOUN
ftr-1851	276	17	of	of	ADP
ftr-1851	276	18	capitalization	capitalization	NOUN
ftr-1851	276	19	....	....	PUNCT
ftr-1851	276	20	"	"	PUNCT
ftr-1851	276	21	indopco	indopco	PROPN
ftr-1851	276	22	,	,	PUNCT
ftr-1851	276	23	inc	inc	PROPN
ftr-1851	276	24	.	.	PROPN
ftr-1851	277	1	v.	v.	PROPN
ftr-1851	277	2	commissioner	commissioner	PROPN
ftr-1851	277	3	,	,	PUNCT
ftr-1851	277	4	503	503	NUM
ftr-1851	277	5	u.s	u.s	PROPN
ftr-1851	277	6	.	.	PROPN
ftr-1851	277	7	79	79	NUM
ftr-1851	277	8	,	,	PUNCT
ftr-1851	277	9	84	84	NUM
ftr-1851	277	10	(	(	PUNCT
ftr-1851	277	11	1992	1992	NUM
ftr-1851	277	12	)	)	PUNCT
ftr-1851	277	13	(	(	PUNCT
ftr-1851	277	14	blackmun	blackmun	VERB
ftr-1851	277	15	,	,	PUNCT
ftr-1851	277	16	j.	j.	PROPN
ftr-1851	277	17	)	)	PUNCT
ftr-1851	277	18	1	1	NUM
ftr-1851	277	19	.	.	PUNCT
ftr-1851	278	1	kudos	kudo	NOUN
ftr-1851	278	2	from	from	ADP
ftr-1851	278	3	taxpayers	taxpayer	NOUN
ftr-1851	278	4	;	;	PUNCT
ftr-1851	278	5	pans	pan	NOUN
ftr-1851	278	6	from	from	ADP
ftr-1851	278	7	professors	professor	NOUN
ftr-1851	278	8	.	.	PUNCT
ftr-1851	279	1	treasury	treasury	PROPN
ftr-1851	279	2	abandons	abandon	VERB
ftr-1851	279	3	the	the	DET
ftr-1851	279	4	future	future	ADJ
ftr-1851	279	5	benefits	benefit	NOUN
ftr-1851	279	6	test	test	NOUN
ftr-1851	279	7	of	of	ADP
ftr-1851	279	8	indopco	indopco	ADJ
ftr-1851	279	9	long	long	ADV
ftr-1851	279	10	live	live	VERB
ftr-1851	279	11	the	the	DET
ftr-1851	279	12	separate	separate	ADJ
ftr-1851	279	13	and	and	CCONJ
ftr-1851	279	14	distinct	distinct	ADJ
ftr-1851	279	15	asset	asset	NOUN
ftr-1851	279	16	test	test	NOUN
ftr-1851	279	17	.	.	PUNCT
ftr-1851	280	1	or	or	CCONJ
ftr-1851	280	2	,	,	PUNCT
ftr-1851	280	3	do	do	AUX
ftr-1851	280	4	the	the	DET
ftr-1851	280	5	final	final	ADJ
ftr-1851	280	6	regulations	regulation	NOUN
ftr-1851	280	7	go	go	VERB
ftr-1851	280	8	beyond	beyond	ADP
ftr-1851	280	9	the	the	DET
ftr-1851	280	10	separate	separate	ADJ
ftr-1851	280	11	and	and	CCONJ
ftr-1851	280	12	distinct	distinct	ADJ
ftr-1851	280	13	asset	asset	NOUN
ftr-1851	280	14	test	test	NOUN
ftr-1851	280	15	and	and	CCONJ
ftr-1851	280	16	interpret	interpret	VERB
ftr-1851	280	17	indopco	indopco	ADJ
ftr-1851	280	18	in	in	ADP
ftr-1851	280	19	a	a	DET
ftr-1851	280	20	more	more	ADV
ftr-1851	280	21	efficient	efficient	ADJ
ftr-1851	280	22	way	way	NOUN
ftr-1851	280	23	?	?	PUNCT
ftr-1851	281	1	t.d	t.d	PROPN
ftr-1851	281	2	.	.	NOUN
ftr-1851	281	3	9107	9107	NUM
ftr-1851	281	4	,	,	PUNCT
ftr-1851	281	5	guidance	guidance	NOUN
ftr-1851	281	6	regarding	regard	VERB
ftr-1851	281	7	deduction	deduction	NOUN
ftr-1851	281	8	and	and	CCONJ
ftr-1851	281	9	capitalization	capitalization	NOUN
ftr-1851	281	10	of	of	ADP
ftr-1851	281	11	expenditures	expenditure	NOUN
ftr-1851	281	12	,	,	PUNCT
ftr-1851	281	13	69	69	NUM
ftr-1851	281	14	f.r	f.r	NOUN
ftr-1851	281	15	.	.	NOUN
ftr-1851	281	16	436	436	NUM
ftr-1851	281	17	(	(	PUNCT
ftr-1851	281	18	1/5/04	1/5/04	NUM
ftr-1851	281	19	)	)	PUNCT
ftr-1851	281	20	,	,	PUNCT
ftr-1851	281	21	proposed	propose	VERB
ftr-1851	281	22	in	in	ADP
ftr-1851	281	23	reg-125638	reg-125638	NOUN
ftr-1851	281	24	-	-	PUNCT
ftr-1851	281	25	01	01	NUM
ftr-1851	281	26	,	,	PUNCT
ftr-1851	281	27	67	67	NUM
ftr-1851	281	28	f.r	f.r	NOUN
ftr-1851	281	29	.	.	PROPN
ftr-1851	281	30	77701	77701	NUM
ftr-1851	281	31	(	(	PUNCT
ftr-1851	281	32	12/19/02	12/19/02	NUM
ftr-1851	281	33	)	)	PUNCT
ftr-1851	281	34	.	.	PUNCT
ftr-1851	282	1	the	the	DET
ftr-1851	282	2	treasury	treasury	PROPN
ftr-1851	282	3	department	department	PROPN
ftr-1851	282	4	has	have	AUX
ftr-1851	282	5	promulgated	promulgate	VERB
ftr-1851	282	6	regs	reg	NOUN
ftr-1851	282	7	.	.	PUNCT
ftr-1851	283	1	§	§	PROPN
ftr-1851	283	2	1.263(a)-4	1.263(a)-4	NUM
ftr-1851	283	3	and	and	CCONJ
ftr-1851	283	4	§	§	PROPN
ftr-1851	283	5	1.263(a)-5	1.263(a)-5	PROPN
ftr-1851	283	6	,	,	PUNCT
ftr-1851	283	7	which	which	PRON
ftr-1851	283	8	deal	deal	VERB
ftr-1851	283	9	comprehensively	comprehensively	ADV
ftr-1851	283	10	with	with	ADP
ftr-1851	283	11	the	the	DET
ftr-1851	283	12	capitalization	capitalization	NOUN
ftr-1851	283	13	of	of	ADP
ftr-1851	283	14	expenditures	expenditure	NOUN
ftr-1851	283	15	that	that	PRON
ftr-1851	283	16	relate	relate	VERB
ftr-1851	283	17	to	to	ADP
ftr-1851	283	18	intangible	intangible	ADJ
ftr-1851	283	19	assets	asset	NOUN
ftr-1851	283	20	and	and	CCONJ
ftr-1851	283	21	"	"	PUNCT
ftr-1851	283	22	future	future	ADJ
ftr-1851	283	23	benefits	benefit	NOUN
ftr-1851	283	24	.	.	PUNCT
ftr-1851	283	25	"	"	PUNCT
ftr-1851	284	1	these	these	DET
ftr-1851	284	2	regulations	regulation	NOUN
ftr-1851	284	3	are	be	AUX
ftr-1851	284	4	commonly	commonly	ADV
ftr-1851	284	5	referred	refer	VERB
ftr-1851	284	6	to	to	ADP
ftr-1851	284	7	as	as	ADP
ftr-1851	284	8	the	the	DET
ftr-1851	284	9	indopco	indopco	ADJ
ftr-1851	284	10	regulations	regulation	NOUN
ftr-1851	284	11	,	,	PUNCT
ftr-1851	284	12	because	because	SCONJ
ftr-1851	284	13	they	they	PRON
ftr-1851	284	14	are	be	AUX
ftr-1851	284	15	intended	intend	VERB
ftr-1851	284	16	to	to	PART
ftr-1851	284	17	provide	provide	VERB
ftr-1851	284	18	bright	bright	ADJ
ftr-1851	284	19	-	-	PUNCT
ftr-1851	284	20	line	line	NOUN
ftr-1851	284	21	rules	rule	NOUN
ftr-1851	284	22	to	to	PART
ftr-1851	284	23	make	make	VERB
ftr-1851	284	24	the	the	DET
ftr-1851	284	25	standards	standard	NOUN
ftr-1851	284	26	based	base	VERB
ftr-1851	284	27	approach	approach	NOUN
ftr-1851	284	28	to	to	ADP
ftr-1851	284	29	capitalization	capitalization	NOUN
ftr-1851	284	30	articulated	articulate	VERB
ftr-1851	284	31	by	by	ADP
ftr-1851	284	32	the	the	DET
ftr-1851	284	33	supreme	supreme	PROPN
ftr-1851	284	34	court	court	PROPN
ftr-1851	284	35	in	in	ADP
ftr-1851	284	36	indopco	indopco	ADJ
ftr-1851	284	37	more	more	ADV
ftr-1851	284	38	administrable	administrable	ADJ
ftr-1851	284	39	,	,	PUNCT
ftr-1851	284	40	however	however	ADV
ftr-1851	284	41	,	,	PUNCT
ftr-1851	284	42	the	the	DET
ftr-1851	284	43	regulations	regulation	NOUN
ftr-1851	284	44	more	more	ADV
ftr-1851	284	45	aptly	aptly	ADV
ftr-1851	284	46	might	might	AUX
ftr-1851	284	47	be	be	AUX
ftr-1851	284	48	called	call	VERB
ftr-1851	284	49	the	the	DET
ftr-1851	284	50	anti	anti	ADJ
ftr-1851	284	51	-	-	ADJ
ftr-1851	284	52	indopco	indopco	ADJ
ftr-1851	284	53	regulations	regulation	NOUN
ftr-1851	284	54	,	,	PUNCT
ftr-1851	284	55	because	because	SCONJ
ftr-1851	284	56	they	they	PRON
ftr-1851	284	57	reverse	reverse	VERB
ftr-1851	284	58	the	the	DET
ftr-1851	284	59	principle	principle	NOUN
ftr-1851	284	60	,	,	PUNCT
ftr-1851	284	61	if	if	SCONJ
ftr-1851	284	62	not	not	PART
ftr-1851	284	63	the	the	DET
ftr-1851	284	64	specific	specific	ADJ
ftr-1851	284	65	holding	holding	NOUN
ftr-1851	284	66	of	of	ADP
ftr-1851	284	67	indopco	indopco	ADJ
ftr-1851	284	68	.	.	PUNCT
ftr-1851	284	69	0	0	PUNCT
ftr-1851	285	1	the	the	DET
ftr-1851	285	2	supreme	supreme	PROPN
ftr-1851	285	3	court	court	PROPN
ftr-1851	285	4	in	in	ADP
ftr-1851	285	5	indopco	indopco	PROPN
ftr-1851	285	6	v.	v.	PROPN
ftr-1851	285	7	commissioner	commissioner	NOUN
ftr-1851	285	8	,	,	PUNCT
ftr-1851	285	9	503	503	NUM
ftr-1851	285	10	u.s	u.s	PROPN
ftr-1851	285	11	.	.	PROPN
ftr-1851	285	12	79	79	NUM
ftr-1851	285	13	(	(	PUNCT
ftr-1851	285	14	1992	1992	NUM
ftr-1851	285	15	)	)	PUNCT
ftr-1851	285	16	,	,	PUNCT
ftr-1851	285	17	unequivocally	unequivocally	ADV
ftr-1851	285	18	rejected	reject	VERB
ftr-1851	285	19	the	the	DET
ftr-1851	285	20	view	view	NOUN
ftr-1851	285	21	that	that	SCONJ
ftr-1851	285	22	capitalization	capitalization	NOUN
ftr-1851	285	23	was	be	AUX
ftr-1851	285	24	not	not	PART
ftr-1851	285	25	required	require	VERB
ftr-1851	285	26	unless	unless	SCONJ
ftr-1851	285	27	the	the	DET
ftr-1851	285	28	expenditure	expenditure	NOUN
ftr-1851	285	29	resulted	result	VERB
ftr-1851	285	30	in	in	ADP
ftr-1851	285	31	the	the	DET
ftr-1851	285	32	creation	creation	NOUN
ftr-1851	285	33	or	or	CCONJ
ftr-1851	285	34	improvement	improvement	NOUN
ftr-1851	285	35	of	of	ADP
ftr-1851	285	36	a	a	DET
ftr-1851	285	37	"	"	PUNCT
ftr-1851	285	38	separate	separate	ADJ
ftr-1851	285	39	and	and	CCONJ
ftr-1851	285	40	distinct	distinct	ADJ
ftr-1851	285	41	asset	asset	NOUN
ftr-1851	285	42	,	,	PUNCT
ftr-1851	285	43	"	"	PUNCT
ftr-1851	285	44	but	but	CCONJ
ftr-1851	285	45	also	also	ADV
ftr-1851	285	46	clearly	clearly	ADV
ftr-1851	285	47	announced	announce	VERB
ftr-1851	285	48	that	that	SCONJ
ftr-1851	285	49	"	"	PUNCT
ftr-1851	285	50	the	the	DET
ftr-1851	285	51	notion	notion	NOUN
ftr-1851	285	52	that	that	SCONJ
ftr-1851	285	53	deductions	deduction	NOUN
ftr-1851	285	54	are	be	AUX
ftr-1851	285	55	exceptions	exception	NOUN
ftr-1851	285	56	to	to	ADP
ftr-1851	285	57	the	the	DET
ftr-1851	285	58	norm	norm	NOUN
ftr-1851	285	59	of	of	ADP
ftr-1851	285	60	capitalization	capitalization	NOUN
ftr-1851	285	61	"	"	PUNCT
ftr-1851	285	62	is	be	AUX
ftr-1851	285	63	embodied	embody	VERB
ftr-1851	285	64	in	in	ADP
ftr-1851	285	65	various	various	ADJ
ftr-1851	285	66	aspects	aspect	NOUN
ftr-1851	285	67	of	of	ADP
ftr-1851	285	68	the	the	DET
ftr-1851	285	69	code	code	NOUN
ftr-1851	285	70	and	and	CCONJ
ftr-1851	285	71	is	be	AUX
ftr-1851	285	72	supported	support	VERB
ftr-1851	285	73	by	by	ADP
ftr-1851	285	74	a	a	DET
ftr-1851	285	75	long	long	ADJ
ftr-1851	285	76	line	line	NOUN
ftr-1851	285	77	of	of	ADP
ftr-1851	285	78	supreme	supreme	PROPN
ftr-1851	285	79	court	court	PROPN
ftr-1851	285	80	precedents	precedent	NOUN
ftr-1851	285	81	.	.	PUNCT
ftr-1851	286	1	the	the	DET
ftr-1851	286	2	regulations	regulation	NOUN
ftr-1851	286	3	turn	turn	VERB
ftr-1851	286	4	on	on	ADP
ftr-1851	286	5	their	their	PRON
ftr-1851	286	6	head	head	NOUN
ftr-1851	286	7	these	these	DET
ftr-1851	286	8	interpretations	interpretation	NOUN
ftr-1851	286	9	of	of	ADP
ftr-1851	286	10	§	§	PROPN
ftr-1851	286	11	§	§	PROPN
ftr-1851	286	12	162	162	NUM
ftr-1851	286	13	,	,	PUNCT
ftr-1851	286	14	261	261	NUM
ftr-1851	286	15	,	,	PUNCT
ftr-1851	286	16	and	and	CCONJ
ftr-1851	286	17	263	263	NUM
ftr-1851	286	18	by	by	ADP
ftr-1851	286	19	the	the	DET
ftr-1851	286	20	supreme	supreme	PROPN
ftr-1851	286	21	court	court	PROPN
ftr-1851	286	22	.	.	PUNCT
ftr-1851	287	1	a.	a.	NOUN
ftr-1851	287	2	capitalization	capitalization	NOUN
ftr-1851	287	3	is	be	AUX
ftr-1851	287	4	an	an	DET
ftr-1851	287	5	exception	exception	NOUN
ftr-1851	287	6	to	to	ADP
ftr-1851	287	7	the	the	DET
ftr-1851	287	8	norm	norm	NOUN
ftr-1851	287	9	of	of	ADP
ftr-1851	287	10	deductibility	deductibility	NOUN
ftr-1851	287	11	.	.	PUNCT
ftr-1851	288	1	under	under	ADP
ftr-1851	288	2	reg	reg	NOUN
ftr-1851	288	3	.	.	PUNCT
ftr-1851	289	1	§	§	PROPN
ftr-1851	289	2	1.263(a)-4(b)(1	1.263(a)-4(b)(1	NUM
ftr-1851	289	3	)	)	PUNCT
ftr-1851	290	1	,	,	PUNCT
ftr-1851	290	2	the	the	DET
ftr-1851	290	3	only	only	ADJ
ftr-1851	290	4	expenditures	expenditure	NOUN
ftr-1851	290	5	that	that	PRON
ftr-1851	290	6	must	must	AUX
ftr-1851	290	7	be	be	AUX
ftr-1851	290	8	capitalized	capitalize	VERB
ftr-1851	290	9	are	be	AUX
ftr-1851	290	10	those	those	PRON
ftr-1851	290	11	incurred	incur	VERB
ftr-1851	290	12	(	(	PUNCT
ftr-1851	290	13	1	1	NUM
ftr-1851	290	14	)	)	PUNCT
ftr-1851	290	15	to	to	PART
ftr-1851	290	16	acquire	acquire	VERB
ftr-1851	290	17	,	,	PUNCT
ftr-1851	290	18	create	create	VERB
ftr-1851	290	19	,	,	PUNCT
ftr-1851	290	20	or	or	CCONJ
ftr-1851	290	21	enhance	enhance	VERB
ftr-1851	290	22	an	an	DET
ftr-1851	290	23	intangible	intangible	ADJ
ftr-1851	290	24	,	,	PUNCT
ftr-1851	290	25	(	(	PUNCT
ftr-1851	290	26	2	2	NUM
ftr-1851	290	27	)	)	PUNCT
ftr-1851	290	28	to	to	PART
ftr-1851	290	29	facilitate	facilitate	VERB
ftr-1851	290	30	in	in	ADP
ftr-1851	290	31	the	the	DET
ftr-1851	290	32	acquisition	acquisition	NOUN
ftr-1851	290	33	,	,	PUNCT
ftr-1851	290	34	creation	creation	NOUN
ftr-1851	290	35	,	,	PUNCT
ftr-1851	290	36	or	or	CCONJ
ftr-1851	290	37	enhancement	enhancement	NOUN
ftr-1851	290	38	of	of	ADP
ftr-1851	290	39	an	an	DET
ftr-1851	290	40	intangible	intangible	ADJ
ftr-1851	290	41	or	or	CCONJ
ftr-1851	290	42	(	(	PUNCT
ftr-1851	290	43	3	3	NUM
ftr-1851	290	44	)	)	PUNCT
ftr-1851	290	45	that	that	PRON
ftr-1851	290	46	are	be	AUX
ftr-1851	290	47	otherwise	otherwise	ADV
ftr-1851	290	48	identified	identify	VERB
ftr-1851	290	49	by	by	ADP
ftr-1851	290	50	the	the	DET
ftr-1851	290	51	irs	irs	PROPN
ftr-1851	290	52	in	in	ADP
ftr-1851	290	53	prospectively	prospectively	ADV
ftr-1851	290	54	effective	effective	ADJ
ftr-1851	290	55	published	publish	VERB
ftr-1851	290	56	guidance	guidance	NOUN
ftr-1851	290	57	.	.	PUNCT
ftr-1851	291	1	the	the	DET
ftr-1851	291	2	term	term	NOUN
ftr-1851	291	3	"	"	PUNCT
ftr-1851	291	4	separate	separate	ADJ
ftr-1851	291	5	and	and	CCONJ
ftr-1851	291	6	distinct	distinct	ADJ
ftr-1851	291	7	intangible	intangible	NOUN
ftr-1851	291	8	"	"	PUNCT
ftr-1851	291	9	is	be	AUX
ftr-1851	291	10	limited	limit	VERB
ftr-1851	291	11	by	by	ADP
ftr-1851	291	12	reg	reg	NOUN
ftr-1851	291	13	.	.	PUNCT
ftr-1851	292	1	§	§	PROPN
ftr-1851	292	2	1.263(a)-4(b)(3	1.263(a)-4(b)(3	NUM
ftr-1851	292	3	)	)	PUNCT
ftr-1851	292	4	to	to	ADP
ftr-1851	292	5	"	"	PUNCT
ftr-1851	292	6	a	a	DET
ftr-1851	292	7	property	property	NOUN
ftr-1851	292	8	interest	interest	NOUN
ftr-1851	292	9	of	of	ADP
ftr-1851	292	10	ascertainable	ascertainable	ADJ
ftr-1851	292	11	and	and	CCONJ
ftr-1851	292	12	measurable	measurable	ADJ
ftr-1851	292	13	value	value	NOUN
ftr-1851	292	14	in	in	ADP
ftr-1851	292	15	money	money	NOUN
ftr-1851	292	16	's	's	PART
ftr-1851	292	17	worth	worth	NOUN
ftr-1851	292	18	that	that	PRON
ftr-1851	292	19	is	be	AUX
ftr-1851	292	20	subject	subject	ADJ
ftr-1851	292	21	to	to	ADP
ftr-1851	292	22	protection	protection	NOUN
ftr-1851	292	23	under	under	ADP
ftr-1851	292	24	applicable	applicable	ADJ
ftr-1851	292	25	state	state	NOUN
ftr-1851	292	26	or	or	CCONJ
ftr-1851	292	27	federal	federal	ADJ
ftr-1851	292	28	law	law	NOUN
ftr-1851	292	29	and	and	CCONJ
ftr-1851	292	30	the	the	DET
ftr-1851	292	31	possession	possession	NOUN
ftr-1851	292	32	and	and	CCONJ
ftr-1851	292	33	20041	20041	NUM
ftr-1851	292	34	florida	florida	PROPN
ftr-1851	292	35	tax	tax	PROPN
ftr-1851	292	36	review	review	NOUN
ftr-1851	292	37	control	control	NOUN
ftr-1851	292	38	of	of	ADP
ftr-1851	292	39	which	which	PRON
ftr-1851	292	40	is	be	AUX
ftr-1851	292	41	intrinsically	intrinsically	ADV
ftr-1851	292	42	capable	capable	ADJ
ftr-1851	292	43	of	of	ADP
ftr-1851	292	44	being	be	AUX
ftr-1851	292	45	sold	sell	VERB
ftr-1851	292	46	,	,	PUNCT
ftr-1851	292	47	transferred	transfer	VERB
ftr-1851	292	48	,	,	PUNCT
ftr-1851	292	49	or	or	CCONJ
ftr-1851	292	50	pledged	pledge	VERB
ftr-1851	292	51	(	(	PUNCT
ftr-1851	292	52	ignoring	ignore	VERB
ftr-1851	292	53	any	any	DET
ftr-1851	292	54	restrictions	restriction	NOUN
ftr-1851	292	55	imposed	impose	VERB
ftr-1851	292	56	on	on	ADP
ftr-1851	292	57	assignability	assignability	NOUN
ftr-1851	292	58	)	)	PUNCT
ftr-1851	292	59	separate	separate	ADJ
ftr-1851	292	60	and	and	CCONJ
ftr-1851	292	61	apart	apart	ADV
ftr-1851	292	62	from	from	ADP
ftr-1851	292	63	a	a	DET
ftr-1851	292	64	trade	trade	NOUN
ftr-1851	292	65	or	or	CCONJ
ftr-1851	292	66	business	business	NOUN
ftr-1851	292	67	.	.	PUNCT
ftr-1851	292	68	"	"	PUNCT
ftr-1851	293	1	the	the	DET
ftr-1851	293	2	last	last	ADJ
ftr-1851	293	3	phrase	phrase	NOUN
ftr-1851	293	4	of	of	ADP
ftr-1851	293	5	this	this	DET
ftr-1851	293	6	definition	definition	NOUN
ftr-1851	293	7	presumably	presumably	ADV
ftr-1851	293	8	excludes	exclude	VERB
ftr-1851	293	9	business	business	NOUN
ftr-1851	293	10	goodwill	goodwill	NOUN
ftr-1851	293	11	for	for	ADP
ftr-1851	293	12	the	the	DET
ftr-1851	293	13	definition	definition	NOUN
ftr-1851	293	14	of	of	ADP
ftr-1851	293	15	intangible.2	intangible.2	ADP
ftr-1851	293	16	the	the	DET
ftr-1851	293	17	regulations	regulation	NOUN
ftr-1851	293	18	provide	provide	VERB
ftr-1851	293	19	extensive	extensive	ADJ
ftr-1851	293	20	lists	list	NOUN
ftr-1851	293	21	of	of	ADP
ftr-1851	293	22	the	the	DET
ftr-1851	293	23	intangibles	intangible	NOUN
ftr-1851	293	24	to	to	PART
ftr-1851	293	25	which	which	PRON
ftr-1851	293	26	they	they	PRON
ftr-1851	293	27	apply	apply	VERB
ftr-1851	293	28	,	,	PUNCT
ftr-1851	293	29	including	include	VERB
ftr-1851	293	30	,	,	PUNCT
ftr-1851	293	31	for	for	ADP
ftr-1851	293	32	example	example	NOUN
ftr-1851	293	33	,	,	PUNCT
ftr-1851	293	34	ownership	ownership	NOUN
ftr-1851	293	35	interests	interest	NOUN
ftr-1851	293	36	in	in	ADP
ftr-1851	293	37	corporations	corporation	NOUN
ftr-1851	293	38	or	or	CCONJ
ftr-1851	293	39	partnerships	partnership	NOUN
ftr-1851	293	40	,	,	PUNCT
ftr-1851	293	41	debt	debt	NOUN
ftr-1851	293	42	instruments	instrument	NOUN
ftr-1851	293	43	,	,	PUNCT
ftr-1851	293	44	financial	financial	ADJ
ftr-1851	293	45	interests	interest	NOUN
ftr-1851	293	46	,	,	PUNCT
ftr-1851	293	47	options	option	NOUN
ftr-1851	293	48	,	,	PUNCT
ftr-1851	293	49	patents	patent	NOUN
ftr-1851	293	50	,	,	PUNCT
ftr-1851	293	51	copyrights	copyright	NOUN
ftr-1851	293	52	,	,	PUNCT
ftr-1851	293	53	trademarks	trademark	NOUN
ftr-1851	293	54	,	,	PUNCT
ftr-1851	293	55	franchises	franchise	NOUN
ftr-1851	293	56	,	,	PUNCT
ftr-1851	293	57	customer	customer	NOUN
ftr-1851	293	58	lists	list	NOUN
ftr-1851	293	59	,	,	PUNCT
ftr-1851	293	60	covenants	covenant	NOUN
ftr-1851	293	61	not	not	PART
ftr-1851	293	62	to	to	PART
ftr-1851	293	63	compete	compete	VERB
ftr-1851	293	64	,	,	PUNCT
ftr-1851	293	65	certain	certain	ADJ
ftr-1851	293	66	contract	contract	NOUN
ftr-1851	293	67	rights	right	NOUN
ftr-1851	293	68	,	,	PUNCT
ftr-1851	293	69	government	government	NOUN
ftr-1851	293	70	licenses	license	NOUN
ftr-1851	293	71	,	,	PUNCT
ftr-1851	293	72	assembled	assemble	VERB
ftr-1851	293	73	workforce	workforce	NOUN
ftr-1851	293	74	,	,	PUNCT
ftr-1851	293	75	and	and	CCONJ
ftr-1851	293	76	goodwill	goodwill	NOUN
ftr-1851	293	77	.	.	PUNCT
ftr-1851	294	1	see	see	VERB
ftr-1851	294	2	reg	reg	NOUN
ftr-1851	294	3	.	.	PUNCT
ftr-1851	295	1	§	§	PROPN
ftr-1851	295	2	1.263(a)-4(c)(1	1.263(a)-4(c)(1	NUM
ftr-1851	295	3	)	)	PUNCT
ftr-1851	295	4	and	and	CCONJ
ftr-1851	295	5	(	(	PUNCT
ftr-1851	295	6	d	d	NOUN
ftr-1851	295	7	)	)	PUNCT
ftr-1851	295	8	.	.	PUNCT
ftr-1851	296	1	in	in	ADP
ftr-1851	296	2	addition	addition	NOUN
ftr-1851	296	3	,	,	PUNCT
ftr-1851	296	4	the	the	DET
ftr-1851	296	5	regulations	regulation	NOUN
ftr-1851	296	6	specifically	specifically	ADV
ftr-1851	296	7	provide	provide	VERB
ftr-1851	296	8	that	that	SCONJ
ftr-1851	296	9	any	any	DET
ftr-1851	296	10	fund	fund	NOUN
ftr-1851	296	11	or	or	CCONJ
ftr-1851	296	12	account	account	NOUN
ftr-1851	296	13	that	that	PRON
ftr-1851	296	14	may	may	AUX
ftr-1851	296	15	revert	revert	VERB
ftr-1851	296	16	to	to	ADP
ftr-1851	296	17	the	the	DET
ftr-1851	296	18	taxpayer	taxpayer	NOUN
ftr-1851	296	19	is	be	AUX
ftr-1851	296	20	a	a	DET
ftr-1851	296	21	separate	separate	ADJ
ftr-1851	296	22	and	and	CCONJ
ftr-1851	296	23	distinct	distinct	ADJ
ftr-1851	296	24	intangible	intangible	ADJ
ftr-1851	296	25	.	.	PUNCT
ftr-1851	297	1	reg	reg	NOUN
ftr-1851	297	2	.	.	PUNCT
ftr-1851	298	1	§	§	PROPN
ftr-1851	298	2	1.263(a)4(b)(3)(i	1.263(a)4(b)(3)(i	PROPN
ftr-1851	298	3	)	)	PUNCT
ftr-1851	298	4	.	.	PUNCT
ftr-1851	299	1	on	on	ADP
ftr-1851	299	2	the	the	DET
ftr-1851	299	3	other	other	ADJ
ftr-1851	299	4	hand	hand	NOUN
ftr-1851	299	5	,	,	PUNCT
ftr-1851	299	6	expenditures	expenditure	NOUN
ftr-1851	299	7	to	to	PART
ftr-1851	299	8	induce	induce	VERB
ftr-1851	299	9	another	another	DET
ftr-1851	299	10	person	person	NOUN
ftr-1851	299	11	to	to	PART
ftr-1851	299	12	enter	enter	VERB
ftr-1851	299	13	into	into	ADP
ftr-1851	299	14	a	a	DET
ftr-1851	299	15	contract	contract	NOUN
ftr-1851	299	16	are	be	AUX
ftr-1851	299	17	not	not	PART
ftr-1851	299	18	required	require	VERB
ftr-1851	299	19	to	to	PART
ftr-1851	299	20	be	be	AUX
ftr-1851	299	21	capitalized	capitalize	VERB
ftr-1851	299	22	unless	unless	SCONJ
ftr-1851	299	23	the	the	DET
ftr-1851	299	24	expenditures	expenditure	NOUN
ftr-1851	299	25	are	be	AUX
ftr-1851	299	26	listed	list	VERB
ftr-1851	299	27	as	as	ADP
ftr-1851	299	28	expenditures	expenditure	NOUN
ftr-1851	299	29	that	that	PRON
ftr-1851	299	30	give	give	VERB
ftr-1851	299	31	rise	rise	NOUN
ftr-1851	299	32	to	to	ADP
ftr-1851	299	33	a	a	DET
ftr-1851	299	34	separate	separate	ADJ
ftr-1851	299	35	and	and	CCONJ
ftr-1851	299	36	distinct	distinct	ADJ
ftr-1851	299	37	intangible	intangible	ADJ
ftr-1851	299	38	.	.	PUNCT
ftr-1851	300	1	reg	reg	NOUN
ftr-1851	300	2	.	.	PUNCT
ftr-1851	301	1	§	§	PROPN
ftr-1851	301	2	1.263(a)4(b)(3)(i	1.263(a)4(b)(3)(i	PROPN
ftr-1851	301	3	)	)	PUNCT
ftr-1851	301	4	.	.	PUNCT
ftr-1851	302	1	thus	thus	ADV
ftr-1851	302	2	,	,	PUNCT
ftr-1851	302	3	for	for	ADP
ftr-1851	302	4	example	example	NOUN
ftr-1851	302	5	,	,	PUNCT
ftr-1851	302	6	a	a	DET
ftr-1851	302	7	signing	signing	NOUN
ftr-1851	302	8	bonus	bonus	NOUN
ftr-1851	302	9	to	to	PART
ftr-1851	302	10	induce	induce	VERB
ftr-1851	302	11	an	an	DET
ftr-1851	302	12	employee	employee	NOUN
ftr-1851	302	13	enter	enter	VERB
ftr-1851	302	14	into	into	ADP
ftr-1851	302	15	an	an	DET
ftr-1851	302	16	employment	employment	NOUN
ftr-1851	302	17	relationship	relationship	NOUN
ftr-1851	302	18	is	be	AUX
ftr-1851	302	19	not	not	PART
ftr-1851	302	20	required	require	VERB
ftr-1851	302	21	to	to	PART
ftr-1851	302	22	be	be	AUX
ftr-1851	302	23	capitalized	capitalize	VERB
ftr-1851	302	24	if	if	SCONJ
ftr-1851	302	25	the	the	DET
ftr-1851	302	26	employee	employee	NOUN
ftr-1851	302	27	is	be	AUX
ftr-1851	302	28	free	free	ADJ
ftr-1851	302	29	to	to	PART
ftr-1851	302	30	leave	leave	VERB
ftr-1851	302	31	and	and	CCONJ
ftr-1851	302	32	go	go	VERB
ftr-1851	302	33	to	to	PART
ftr-1851	302	34	work	work	VERB
ftr-1851	302	35	for	for	ADP
ftr-1851	302	36	a	a	DET
ftr-1851	302	37	competitor	competitor	NOUN
ftr-1851	302	38	at	at	ADP
ftr-1851	302	39	any	any	DET
ftr-1851	302	40	time	time	NOUN
ftr-1851	302	41	.	.	PUNCT
ftr-1851	303	1	reg	reg	NOUN
ftr-1851	303	2	.	.	PUNCT
ftr-1851	304	1	§	§	PROPN
ftr-1851	304	2	1.263(a)4(d)(6)(vii	1.263(a)4(d)(6)(vii	PROPN
ftr-1851	304	3	)	)	PUNCT
ftr-1851	304	4	,	,	PUNCT
ftr-1851	304	5	ex	ex	NOUN
ftr-1851	304	6	.	.	NOUN
ftr-1851	304	7	8	8	NUM
ftr-1851	304	8	.	.	NOUN
ftr-1851	304	9	9	9	NUM
ftr-1851	304	10	in	in	ADP
ftr-1851	304	11	the	the	DET
ftr-1851	304	12	preamble	preamble	NOUN
ftr-1851	304	13	to	to	ADP
ftr-1851	304	14	the	the	DET
ftr-1851	304	15	proposed	propose	VERB
ftr-1851	304	16	regulations	regulation	NOUN
ftr-1851	304	17	,	,	PUNCT
ftr-1851	304	18	the	the	DET
ftr-1851	304	19	treasury	treasury	PROPN
ftr-1851	304	20	department	department	NOUN
ftr-1851	304	21	explained	explain	VERB
ftr-1851	304	22	that	that	SCONJ
ftr-1851	304	23	"	"	PUNCT
ftr-1851	304	24	the	the	DET
ftr-1851	304	25	separate	separate	ADJ
ftr-1851	304	26	and	and	CCONJ
ftr-1851	304	27	distinct	distinct	ADJ
ftr-1851	304	28	asset	asset	NOUN
ftr-1851	304	29	standard	standard	NOUN
ftr-1851	304	30	has	have	AUX
ftr-1851	304	31	not	not	PART
ftr-1851	304	32	historically	historically	ADV
ftr-1851	304	33	yielded	yield	VERB
ftr-1851	304	34	the	the	DET
ftr-1851	304	35	same	same	ADJ
ftr-1851	304	36	level	level	NOUN
ftr-1851	304	37	of	of	ADP
ftr-1851	304	38	controversy	controversy	NOUN
ftr-1851	304	39	as	as	ADP
ftr-1851	304	40	the	the	DET
ftr-1851	304	41	significant	significant	ADJ
ftr-1851	304	42	future	future	ADJ
ftr-1851	304	43	benefit	benefit	NOUN
ftr-1851	304	44	standard	standard	NOUN
ftr-1851	304	45	,	,	PUNCT
ftr-1851	304	46	"	"	PUNCT
ftr-1851	304	47	and	and	CCONJ
ftr-1851	304	48	that	that	SCONJ
ftr-1851	304	49	"	"	PUNCT
ftr-1851	304	50	the	the	DET
ftr-1851	304	51	separate	separate	ADJ
ftr-1851	304	52	and	and	CCONJ
ftr-1851	304	53	distinct	distinct	ADJ
ftr-1851	304	54	asset	asset	NOUN
ftr-1851	304	55	test	test	NOUN
ftr-1851	304	56	is	be	AUX
ftr-1851	304	57	a	a	DET
ftr-1851	304	58	workable	workable	ADJ
ftr-1851	304	59	principle	principle	NOUN
ftr-1851	304	60	in	in	ADP
ftr-1851	304	61	practice	practice	NOUN
ftr-1851	304	62	.	.	PUNCT
ftr-1851	304	63	"	"	PUNCT
ftr-1851	305	1	the	the	DET
ftr-1851	305	2	preambles	preamble	NOUN
ftr-1851	305	3	to	to	ADP
ftr-1851	305	4	both	both	CCONJ
ftr-1851	305	5	the	the	DET
ftr-1851	305	6	proposed	propose	VERB
ftr-1851	305	7	and	and	CCONJ
ftr-1851	305	8	final	final	ADJ
ftr-1851	305	9	regulations	regulation	NOUN
ftr-1851	305	10	also	also	ADV
ftr-1851	305	11	explained	explain	VERB
ftr-1851	305	12	that	that	SCONJ
ftr-1851	305	13	the	the	DET
ftr-1851	305	14	irs	irs	PROPN
ftr-1851	305	15	and	and	CCONJ
ftr-1851	305	16	treasury	treasury	PROPN
ftr-1851	305	17	department	department	PROPN
ftr-1851	305	18	might	might	AUX
ftr-1851	305	19	in	in	ADP
ftr-1851	305	20	the	the	DET
ftr-1851	305	21	future	future	NOUN
ftr-1851	305	22	identify	identify	VERB
ftr-1851	305	23	expenditures	expenditure	NOUN
ftr-1851	305	24	that	that	PRON
ftr-1851	305	25	are	be	AUX
ftr-1851	305	26	not	not	PART
ftr-1851	305	27	listed	list	VERB
ftr-1851	305	28	in	in	ADP
ftr-1851	305	29	the	the	DET
ftr-1851	305	30	regulations	regulation	NOUN
ftr-1851	305	31	,	,	PUNCT
ftr-1851	305	32	but	but	CCONJ
ftr-1851	305	33	for	for	ADP
ftr-1851	305	34	which	which	PRON
ftr-1851	305	35	capitalization	capitalization	NOUN
ftr-1851	305	36	is	be	AUX
ftr-1851	305	37	nonetheless	nonetheless	ADV
ftr-1851	305	38	appropriate	appropriate	ADJ
ftr-1851	305	39	.	.	PUNCT
ftr-1851	306	1	capitalization	capitalization	NOUN
ftr-1851	306	2	of	of	ADP
ftr-1851	306	3	non	non	ADJ
ftr-1851	306	4	-	-	ADJ
ftr-1851	306	5	listed	listed	ADJ
ftr-1851	306	6	expenditures	expenditure	NOUN
ftr-1851	306	7	will	will	AUX
ftr-1851	306	8	be	be	AUX
ftr-1851	306	9	required	require	VERB
ftr-1851	306	10	,	,	PUNCT
ftr-1851	306	11	however	however	ADV
ftr-1851	306	12	,	,	PUNCT
ftr-1851	306	13	only	only	ADV
ftr-1851	306	14	if	if	SCONJ
ftr-1851	306	15	(	(	PUNCT
ftr-1851	306	16	and	and	CCONJ
ftr-1851	306	17	after	after	ADP
ftr-1851	306	18	)	)	PUNCT
ftr-1851	306	19	they	they	PRON
ftr-1851	306	20	have	have	AUX
ftr-1851	306	21	been	be	AUX
ftr-1851	306	22	identified	identify	VERB
ftr-1851	306	23	in	in	ADP
ftr-1851	306	24	published	publish	VERB
ftr-1851	306	25	guidance	guidance	NOUN
ftr-1851	306	26	.	.	PUNCT
ftr-1851	307	1	unless	unless	SCONJ
ftr-1851	307	2	an	an	DET
ftr-1851	307	3	expenditure	expenditure	NOUN
ftr-1851	307	4	relating	relate	VERB
ftr-1851	307	5	to	to	ADP
ftr-1851	307	6	an	an	DET
ftr-1851	307	7	intangible	intangible	ADJ
ftr-1851	307	8	asset	asset	NOUN
ftr-1851	307	9	is	be	AUX
ftr-1851	307	10	listed	list	VERB
ftr-1851	307	11	in	in	ADP
ftr-1851	307	12	the	the	DET
ftr-1851	307	13	regulations	regulation	NOUN
ftr-1851	307	14	or	or	CCONJ
ftr-1851	307	15	in	in	ADP
ftr-1851	307	16	such	such	ADJ
ftr-1851	307	17	subsequently	subsequently	ADV
ftr-1851	307	18	published	publish	VERB
ftr-1851	307	19	guidance	guidance	NOUN
ftr-1851	307	20	,	,	PUNCT
ftr-1851	307	21	however	however	ADV
ftr-1851	307	22	,	,	PUNCT
ftr-1851	307	23	capitalization	capitalization	NOUN
ftr-1851	307	24	will	will	AUX
ftr-1851	307	25	not	not	PART
ftr-1851	307	26	be	be	AUX
ftr-1851	307	27	required	require	VERB
ftr-1851	307	28	and	and	CCONJ
ftr-1851	307	29	a	a	DET
ftr-1851	307	30	current	current	ADJ
ftr-1851	307	31	deduction	deduction	NOUN
ftr-1851	307	32	will	will	AUX
ftr-1851	307	33	be	be	AUX
ftr-1851	307	34	allowed	allow	VERB
ftr-1851	307	35	.	.	PUNCT
ftr-1851	308	1	thus	thus	ADV
ftr-1851	308	2	,	,	PUNCT
ftr-1851	308	3	under	under	ADP
ftr-1851	308	4	the	the	DET
ftr-1851	308	5	regulations	regulation	NOUN
ftr-1851	308	6	,	,	PUNCT
ftr-1851	308	7	capitalization	capitalization	NOUN
ftr-1851	308	8	become	become	VERB
ftr-1851	308	9	an	an	DET
ftr-1851	308	10	exception	exception	NOUN
ftr-1851	308	11	to	to	ADP
ftr-1851	308	12	the	the	DET
ftr-1851	308	13	norm	norm	NOUN
ftr-1851	308	14	of	of	ADP
ftr-1851	308	15	deducting	deduct	VERB
ftr-1851	308	16	business	business	NOUN
ftr-1851	308	17	expenditures	expenditure	NOUN
ftr-1851	308	18	0	0	NUM
ftr-1851	309	1	the	the	DET
ftr-1851	309	2	only	only	ADJ
ftr-1851	309	3	expenses	expense	NOUN
ftr-1851	309	4	not	not	PART
ftr-1851	309	5	related	relate	VERB
ftr-1851	309	6	to	to	ADP
ftr-1851	309	7	a	a	DET
ftr-1851	309	8	separate	separate	ADJ
ftr-1851	309	9	and	and	CCONJ
ftr-1851	309	10	distinct	distinct	ADJ
ftr-1851	309	11	asset	asset	NOUN
ftr-1851	309	12	that	that	PRON
ftr-1851	309	13	must	must	AUX
ftr-1851	309	14	be	be	AUX
ftr-1851	309	15	capitalized	capitalize	VERB
ftr-1851	309	16	under	under	ADP
ftr-1851	309	17	the	the	DET
ftr-1851	309	18	proposed	propose	VERB
ftr-1851	309	19	regulations	regulation	NOUN
ftr-1851	309	20	are	be	AUX
ftr-1851	309	21	costs	cost	NOUN
ftr-1851	309	22	to	to	PART
ftr-1851	309	23	"	"	PUNCT
ftr-1851	309	24	facilitate	facilitate	VERB
ftr-1851	309	25	...	...	PUNCT
ftr-1851	309	26	a	a	DET
ftr-1851	309	27	restructuring	restructuring	NOUN
ftr-1851	309	28	or	or	CCONJ
ftr-1851	309	29	reorganization	reorganization	NOUN
ftr-1851	309	30	of	of	ADP
ftr-1851	309	31	a	a	DET
ftr-1851	309	32	business	business	NOUN
ftr-1851	309	33	entity	entity	NOUN
ftr-1851	309	34	or	or	CCONJ
ftr-1851	309	35	a	a	DET
ftr-1851	309	36	transaction	transaction	NOUN
ftr-1851	309	37	involving	involve	VERB
ftr-1851	309	38	the	the	DET
ftr-1851	309	39	acquisition	acquisition	NOUN
ftr-1851	309	40	of	of	ADP
ftr-1851	309	41	capital	capital	NOUN
ftr-1851	309	42	,	,	PUNCT
ftr-1851	309	43	including	include	VERB
ftr-1851	309	44	a	a	DET
ftr-1851	309	45	stock	stock	NOUN
ftr-1851	309	46	issuance	issuance	NOUN
ftr-1851	309	47	,	,	PUNCT
ftr-1851	309	48	borrowing	borrowing	NOUN
ftr-1851	309	49	,	,	PUNCT
ftr-1851	309	50	or	or	CCONJ
ftr-1851	309	51	recapitalization	recapitalization	NOUN
ftr-1851	309	52	.	.	PUNCT
ftr-1851	309	53	"	"	PUNCT
ftr-1851	310	1	reg	reg	NOUN
ftr-1851	310	2	.	.	PUNCT
ftr-1851	311	1	§	§	PROPN
ftr-1851	311	2	1.263(a)-5	1.263(a)-5	PROPN
ftr-1851	311	3	separately	separately	ADV
ftr-1851	311	4	requires	require	VERB
ftr-1851	311	5	capitalization	capitalization	NOUN
ftr-1851	311	6	of	of	ADP
ftr-1851	311	7	any	any	PRON
ftr-1851	311	8	these	these	DET
ftr-1851	311	9	expenditures	expenditure	NOUN
ftr-1851	311	10	,	,	PUNCT
ftr-1851	311	11	as	as	ADV
ftr-1851	311	12	well	well	ADV
ftr-1851	311	13	as	as	ADP
ftr-1851	311	14	any	any	DET
ftr-1851	311	15	expenditures	expenditure	NOUN
ftr-1851	311	16	to	to	PART
ftr-1851	311	17	facilitate	facilitate	VERB
ftr-1851	311	18	acquisition	acquisition	NOUN
ftr-1851	311	19	of	of	ADP
ftr-1851	311	20	controlling	control	VERB
ftr-1851	311	21	ownership	ownership	NOUN
ftr-1851	311	22	of	of	ADP
ftr-1851	311	23	another	another	DET
ftr-1851	311	24	trade	trade	NOUN
ftr-1851	311	25	or	or	CCONJ
ftr-1851	311	26	business	business	NOUN
ftr-1851	311	27	,	,	PUNCT
ftr-1851	311	28	regardless	regardless	ADV
ftr-1851	311	29	of	of	ADP
ftr-1851	311	30	whether	whether	SCONJ
ftr-1851	311	31	the	the	DET
ftr-1851	311	32	acquisition	acquisition	NOUN
ftr-1851	311	33	is	be	AUX
ftr-1851	311	34	an	an	DET
ftr-1851	311	35	acquisition	acquisition	NOUN
ftr-1851	311	36	of	of	ADP
ftr-1851	311	37	the	the	DET
ftr-1851	311	38	assets	asset	NOUN
ftr-1851	311	39	constituting	constitute	VERB
ftr-1851	311	40	the	the	DET
ftr-1851	311	41	business	business	NOUN
ftr-1851	311	42	or	or	CCONJ
ftr-1851	311	43	of	of	ADP
ftr-1851	311	44	the	the	DET
ftr-1851	311	45	stock	stock	NOUN
ftr-1851	311	46	of	of	ADP
ftr-1851	311	47	the	the	DET
ftr-1851	311	48	corporation	corporation	NOUN
ftr-1851	311	49	conducting	conduct	VERB
ftr-1851	311	50	the	the	DET
ftr-1851	311	51	business	business	NOUN
ftr-1851	311	52	.	.	PUNCT
ftr-1851	312	1	this	this	DET
ftr-1851	312	2	category	category	NOUN
ftr-1851	312	3	includes	include	VERB
ftr-1851	312	4	only	only	ADJ
ftr-1851	312	5	fact	fact	NOUN
ftr-1851	312	6	patterns	pattern	NOUN
ftr-1851	312	7	analogous	analogous	ADJ
ftr-1851	312	8	to	to	ADP
ftr-1851	312	9	the	the	DET
ftr-1851	312	10	narrow	narrow	ADJ
ftr-1851	312	11	fact	fact	NOUN
ftr-1851	312	12	pattern	pattern	NOUN
ftr-1851	312	13	in	in	ADP
ftr-1851	312	14	indopco	indopco	ADJ
ftr-1851	312	15	and	and	CCONJ
ftr-1851	312	16	a	a	DET
ftr-1851	312	17	number	number	NOUN
ftr-1851	312	18	of	of	ADP
ftr-1851	312	19	cases	case	NOUN
ftr-1851	312	20	involving	involve	VERB
ftr-1851	312	21	similar	similar	ADJ
ftr-1851	312	22	issues	issue	NOUN
ftr-1851	312	23	that	that	PRON
ftr-1851	312	24	followed	follow	VERB
ftr-1851	312	25	indopco	indopco	ADJ
ftr-1851	312	26	.	.	PUNCT
ftr-1851	313	1	thus	thus	ADV
ftr-1851	313	2	,	,	PUNCT
ftr-1851	313	3	the	the	DET
ftr-1851	313	4	future	future	ADJ
ftr-1851	313	5	benefits	benefit	NOUN
ftr-1851	313	6	test	test	NOUN
ftr-1851	313	7	of	of	ADP
ftr-1851	313	8	indopco	indopco	ADJ
ftr-1851	313	9	has	have	AUX
ftr-1851	313	10	been	be	AUX
ftr-1851	313	11	largely	largely	ADV
ftr-1851	313	12	abandoned	abandon	VERB
ftr-1851	313	13	.	.	PUNCT
ftr-1851	314	1	see	see	VERB
ftr-1851	314	2	,	,	PUNCT
ftr-1851	314	3	e.g.	e.g.	ADV
ftr-1851	314	4	,	,	PUNCT
ftr-1851	314	5	reg	reg	NOUN
ftr-1851	314	6	.	.	PUNCT
ftr-1851	315	1	§	§	PROPN
ftr-1851	315	2	1.263(a)-4(d)(4	1.263(a)-4(d)(4	NUM
ftr-1851	315	3	)	)	PUNCT
ftr-1851	315	4	(	(	PUNCT
ftr-1851	315	5	expenses	expense	NOUN
ftr-1851	315	6	for	for	ADP
ftr-1851	315	7	certification	certification	NOUN
ftr-1851	315	8	of	of	ADP
ftr-1851	315	9	products	product	NOUN
ftr-1851	315	10	,	,	PUNCT
ftr-1851	315	11	services	service	NOUN
ftr-1851	315	12	or	or	CCONJ
ftr-1851	315	13	business	business	NOUN
ftr-1851	315	14	processes	process	NOUN
ftr-1851	315	15	are	be	AUX
ftr-1851	315	16	not	not	PART
ftr-1851	315	17	subject	subject	ADJ
ftr-1851	315	18	to	to	ADP
ftr-1851	315	19	capitalization	capitalization	NOUN
ftr-1851	315	20	)	)	PUNCT
ftr-1851	315	21	.	.	PUNCT
ftr-1851	316	1	*	*	PUNCT
ftr-1851	316	2	the	the	DET
ftr-1851	316	3	regulations	regulation	NOUN
ftr-1851	316	4	provide	provide	VERB
ftr-1851	316	5	two	two	NUM
ftr-1851	316	6	very	very	ADV
ftr-1851	316	7	important	important	ADJ
ftr-1851	316	8	exceptions	exception	NOUN
ftr-1851	316	9	to	to	ADP
ftr-1851	316	10	the	the	DET
ftr-1851	316	11	rule	rule	NOUN
ftr-1851	316	12	requiring	require	VERB
ftr-1851	316	13	capitalization	capitalization	NOUN
ftr-1851	316	14	of	of	ADP
ftr-1851	316	15	transaction	transaction	NOUN
ftr-1851	316	16	costs	cost	NOUN
ftr-1851	316	17	.	.	PUNCT
ftr-1851	317	1	first	first	ADV
ftr-1851	317	2	,	,	PUNCT
ftr-1851	317	3	2	2	X
ftr-1851	317	4	.	.	X
ftr-1851	317	5	see	see	VERB
ftr-1851	317	6	baker	baker	PROPN
ftr-1851	317	7	v.	v.	PROPN
ftr-1851	317	8	commissioner	commissioner	PROPN
ftr-1851	317	9	,	,	PUNCT
ftr-1851	317	10	338	338	NUM
ftr-1851	317	11	f.3d	f.3d	NUM
ftr-1851	317	12	789	789	NUM
ftr-1851	317	13	(	(	PUNCT
ftr-1851	317	14	7th	7th	ADJ
ftr-1851	317	15	cir	cir	NOUN
ftr-1851	317	16	.	.	PROPN
ftr-1851	317	17	2003	2003	NUM
ftr-1851	317	18	)	)	PUNCT
ftr-1851	318	1	(	(	PUNCT
ftr-1851	318	2	business	business	NOUN
ftr-1851	318	3	goodwill	goodwill	NOUN
ftr-1851	318	4	can	can	AUX
ftr-1851	318	5	not	not	PART
ftr-1851	318	6	exist	exist	VERB
ftr-1851	318	7	and	and	CCONJ
ftr-1851	318	8	be	be	AUX
ftr-1851	318	9	sold	sell	VERB
ftr-1851	318	10	separately	separately	ADV
ftr-1851	318	11	from	from	ADP
ftr-1851	318	12	business	business	NOUN
ftr-1851	318	13	assets	asset	NOUN
ftr-1851	318	14	to	to	PART
ftr-1851	318	15	which	which	PRON
ftr-1851	318	16	it	it	PRON
ftr-1851	318	17	could	could	AUX
ftr-1851	318	18	attach	attach	VERB
ftr-1851	318	19	)	)	PUNCT
ftr-1851	318	20	.	.	PUNCT
ftr-1851	319	1	[	[	X
ftr-1851	319	2	vol6	vol6	NOUN
ftr-1851	319	3	:	:	PUNCT
ftr-1851	319	4	si	si	PROPN
ftr-1851	319	5	recent	recent	ADJ
ftr-1851	319	6	developments	development	NOUN
ftr-1851	319	7	in	in	ADP
ftr-1851	319	8	federal	federal	ADJ
ftr-1851	319	9	income	income	NOUN
ftr-1851	319	10	taxation	taxation	NOUN
ftr-1851	319	11	under	under	ADP
ftr-1851	319	12	a	a	DET
ftr-1851	319	13	"	"	PUNCT
ftr-1851	319	14	simplifying	simplify	VERB
ftr-1851	319	15	convention	convention	NOUN
ftr-1851	319	16	"	"	PUNCT
ftr-1851	319	17	that	that	PRON
ftr-1851	319	18	is	be	AUX
ftr-1851	319	19	in	in	ADP
ftr-1851	319	20	fact	fact	NOUN
ftr-1851	319	21	a	a	DET
ftr-1851	319	22	major	major	ADJ
ftr-1851	319	23	substantive	substantive	ADJ
ftr-1851	319	24	rule	rule	NOUN
ftr-1851	319	25	,	,	PUNCT
ftr-1851	319	26	reg	reg	NOUN
ftr-1851	319	27	.	.	PUNCT
ftr-1851	320	1	§	§	PROPN
ftr-1851	320	2	1.263(a)-4(e)(4)(ii	1.263(a)-4(e)(4)(ii	NUM
ftr-1851	320	3	)	)	PUNCT
ftr-1851	320	4	provides	provide	VERB
ftr-1851	320	5	that	that	DET
ftr-1851	320	6	compensation	compensation	NOUN
ftr-1851	320	7	paid	pay	VERB
ftr-1851	320	8	to	to	ADP
ftr-1851	320	9	employees	employee	NOUN
ftr-1851	320	10	(	(	PUNCT
ftr-1851	320	11	including	include	VERB
ftr-1851	320	12	certain	certain	ADJ
ftr-1851	320	13	independent	independent	ADJ
ftr-1851	320	14	contractors	contractor	NOUN
ftr-1851	320	15	who	who	PRON
ftr-1851	320	16	perform	perform	VERB
ftr-1851	320	17	employee	employee	NOUN
ftr-1851	320	18	-	-	PUNCT
ftr-1851	320	19	like	like	ADJ
ftr-1851	320	20	work	work	NOUN
ftr-1851	320	21	)	)	PUNCT
ftr-1851	320	22	and	and	CCONJ
ftr-1851	320	23	the	the	DET
ftr-1851	320	24	employer	employer	NOUN
ftr-1851	320	25	's	's	PART
ftr-1851	320	26	associated	associate	VERB
ftr-1851	320	27	overhead	overhead	NOUN
ftr-1851	320	28	are	be	AUX
ftr-1851	320	29	never	never	ADV
ftr-1851	320	30	capitalized	capitalize	VERB
ftr-1851	320	31	.	.	PUNCT
ftr-1851	321	1	reg	reg	NOUN
ftr-1851	321	2	.	.	PUNCT
ftr-1851	322	1	§	§	PROPN
ftr-1851	322	2	1.263(a)-5(d)(2	1.263(a)-5(d)(2	NUM
ftr-1851	322	3	)	)	PUNCT
ftr-1851	322	4	provides	provide	VERB
ftr-1851	322	5	a	a	DET
ftr-1851	322	6	similar	similar	ADJ
ftr-1851	322	7	rule	rule	NOUN
ftr-1851	322	8	with	with	ADP
ftr-1851	322	9	respect	respect	NOUN
ftr-1851	322	10	to	to	ADP
ftr-1851	322	11	transaction	transaction	NOUN
ftr-1851	322	12	costs	cost	NOUN
ftr-1851	322	13	involving	involve	VERB
ftr-1851	322	14	business	business	NOUN
ftr-1851	322	15	acquisitions	acquisition	NOUN
ftr-1851	322	16	and	and	CCONJ
ftr-1851	322	17	restructurings	restructuring	NOUN
ftr-1851	322	18	.	.	PUNCT
ftr-1851	323	1	these	these	DET
ftr-1851	323	2	provisions	provision	NOUN
ftr-1851	323	3	reject	reject	VERB
ftr-1851	323	4	case	case	NOUN
ftr-1851	323	5	law	law	NOUN
ftr-1851	323	6	to	to	ADP
ftr-1851	323	7	the	the	DET
ftr-1851	323	8	contrary	contrary	NOUN
ftr-1851	323	9	and	and	CCONJ
ftr-1851	323	10	go	go	VERB
ftr-1851	323	11	far	far	ADV
ftr-1851	323	12	beyond	beyond	ADP
ftr-1851	323	13	the	the	DET
ftr-1851	323	14	principle	principle	NOUN
ftr-1851	323	15	of	of	ADP
ftr-1851	323	16	those	those	DET
ftr-1851	323	17	cases	case	NOUN
ftr-1851	323	18	that	that	SCONJ
ftr-1851	323	19	in	in	ADP
ftr-1851	323	20	certain	certain	ADJ
ftr-1851	323	21	circumstances	circumstance	NOUN
ftr-1851	323	22	have	have	AUX
ftr-1851	323	23	allowed	allow	VERB
ftr-1851	323	24	a	a	DET
ftr-1851	323	25	current	current	ADJ
ftr-1851	323	26	deduction	deduction	NOUN
ftr-1851	323	27	for	for	ADP
ftr-1851	323	28	employee	employee	NOUN
ftr-1851	323	29	compensation	compensation	NOUN
ftr-1851	323	30	that	that	PRON
ftr-1851	323	31	facilitates	facilitate	VERB
ftr-1851	323	32	the	the	DET
ftr-1851	323	33	acquisition	acquisition	NOUN
ftr-1851	323	34	of	of	ADP
ftr-1851	323	35	an	an	DET
ftr-1851	323	36	intangible	intangible	ADJ
ftr-1851	323	37	asset.3	asset.3	CCONJ
ftr-1851	323	38	moreover	moreover	ADV
ftr-1851	323	39	,	,	PUNCT
ftr-1851	323	40	they	they	PRON
ftr-1851	323	41	adopt	adopt	VERB
ftr-1851	323	42	a	a	DET
ftr-1851	323	43	rule	rule	NOUN
ftr-1851	323	44	for	for	ADP
ftr-1851	323	45	dealing	deal	VERB
ftr-1851	323	46	with	with	ADP
ftr-1851	323	47	intangible	intangible	ADJ
ftr-1851	323	48	assets	asset	NOUN
ftr-1851	323	49	that	that	PRON
ftr-1851	323	50	is	be	AUX
ftr-1851	323	51	diametrically	diametrically	ADV
ftr-1851	323	52	opposed	opposed	ADJ
ftr-1851	323	53	to	to	ADP
ftr-1851	323	54	the	the	DET
ftr-1851	323	55	treatment	treatment	NOUN
ftr-1851	323	56	of	of	ADP
ftr-1851	323	57	transaction	transaction	NOUN
ftr-1851	323	58	costs	cost	NOUN
ftr-1851	323	59	with	with	ADP
ftr-1851	323	60	respect	respect	NOUN
ftr-1851	323	61	to	to	ADP
ftr-1851	323	62	tangible	tangible	ADJ
ftr-1851	323	63	assets	asset	NOUN
ftr-1851	323	64	,	,	PUNCT
ftr-1851	323	65	which	which	PRON
ftr-1851	323	66	always	always	ADV
ftr-1851	323	67	must	must	AUX
ftr-1851	323	68	be	be	AUX
ftr-1851	323	69	capitalized	capitalize	VERB
ftr-1851	323	70	under	under	ADP
ftr-1851	323	71	either	either	PRON
ftr-1851	323	72	or	or	CCONJ
ftr-1851	323	73	both	both	PRON
ftr-1851	323	74	of	of	ADP
ftr-1851	323	75	§	§	PROPN
ftr-1851	323	76	§	§	ADJ
ftr-1851	323	77	263(a	263(a	NUM
ftr-1851	323	78	)	)	PUNCT
ftr-1851	323	79	or	or	CCONJ
ftr-1851	323	80	263a	263a	PROPN
ftr-1851	323	81	.	.	PUNCT
ftr-1851	323	82	0	0	NUM
ftr-1851	324	1	second	second	ADJ
ftr-1851	324	2	,	,	PUNCT
ftr-1851	324	3	reg	reg	NOUN
ftr-1851	324	4	.	.	PUNCT
ftr-1851	325	1	§	§	PROPN
ftr-1851	325	2	1.263(a)-4(e)(4)(iii	1.263(a)-4(e)(4)(iii	NUM
ftr-1851	325	3	)	)	PUNCT
ftr-1851	325	4	provides	provide	VERB
ftr-1851	325	5	an	an	DET
ftr-1851	325	6	exception	exception	NOUN
ftr-1851	325	7	that	that	PRON
ftr-1851	325	8	permits	permit	VERB
ftr-1851	325	9	de	de	X
ftr-1851	325	10	minimis	minimis	NOUN
ftr-1851	325	11	transaction	transaction	NOUN
ftr-1851	325	12	costs	cost	NOUN
ftr-1851	325	13	defined	define	VERB
ftr-1851	325	14	as	as	ADP
ftr-1851	325	15	costs	cost	NOUN
ftr-1851	325	16	that	that	PRON
ftr-1851	325	17	do	do	AUX
ftr-1851	325	18	not	not	PART
ftr-1851	325	19	exceed	exceed	VERB
ftr-1851	325	20	$	$	SYM
ftr-1851	325	21	5,000	5,000	NUM
ftr-1851	325	22	per	per	ADP
ftr-1851	325	23	transaction	transaction	NOUN
ftr-1851	325	24	(	(	PUNCT
ftr-1851	325	25	not	not	PART
ftr-1851	325	26	payee	payee	NOUN
ftr-1851	325	27	)	)	PUNCT
ftr-1851	325	28	to	to	PART
ftr-1851	325	29	be	be	AUX
ftr-1851	325	30	deducted	deduct	VERB
ftr-1851	325	31	currently.4	currently.4	PROPN
ftr-1851	325	32	in	in	ADP
ftr-1851	325	33	applying	apply	VERB
ftr-1851	325	34	this	this	DET
ftr-1851	325	35	de	de	X
ftr-1851	325	36	minimis	minimis	NOUN
ftr-1851	325	37	rule	rule	NOUN
ftr-1851	325	38	,	,	PUNCT
ftr-1851	325	39	the	the	DET
ftr-1851	325	40	taxpayer	taxpayer	NOUN
ftr-1851	325	41	may	may	AUX
ftr-1851	325	42	use	use	VERB
ftr-1851	325	43	an	an	DET
ftr-1851	325	44	elective	elective	ADJ
ftr-1851	325	45	pooling	pooling	NOUN
ftr-1851	325	46	method	method	NOUN
ftr-1851	325	47	in	in	ADP
ftr-1851	325	48	which	which	PRON
ftr-1851	325	49	the	the	DET
ftr-1851	325	50	transaction	transaction	NOUN
ftr-1851	325	51	costs	cost	NOUN
ftr-1851	325	52	of	of	ADP
ftr-1851	325	53	all	all	DET
ftr-1851	325	54	similar	similar	ADJ
ftr-1851	325	55	transactions	transaction	NOUN
ftr-1851	325	56	are	be	AUX
ftr-1851	325	57	averaged	average	VERB
ftr-1851	325	58	and	and	CCONJ
ftr-1851	325	59	all	all	PRON
ftr-1851	325	60	for	for	ADP
ftr-1851	325	61	the	the	DET
ftr-1851	325	62	costs	cost	NOUN
ftr-1851	325	63	are	be	AUX
ftr-1851	325	64	deductible	deductible	ADJ
ftr-1851	325	65	as	as	ADV
ftr-1851	325	66	long	long	ADV
ftr-1851	325	67	as	as	SCONJ
ftr-1851	325	68	the	the	DET
ftr-1851	325	69	average	average	NOUN
ftr-1851	325	70	does	do	AUX
ftr-1851	325	71	not	not	PART
ftr-1851	325	72	exceed	exceed	VERB
ftr-1851	325	73	$	$	SYM
ftr-1851	325	74	5,000	5,000	NUM
ftr-1851	325	75	.	.	PUNCT
ftr-1851	326	1	thus	thus	ADV
ftr-1851	326	2	for	for	ADP
ftr-1851	326	3	example	example	NOUN
ftr-1851	326	4	,	,	PUNCT
ftr-1851	326	5	the	the	DET
ftr-1851	326	6	taxpayer	taxpayer	NOUN
ftr-1851	326	7	could	could	AUX
ftr-1851	326	8	average	average	VERB
ftr-1851	326	9	fifty	fifty	NUM
ftr-1851	326	10	$	$	SYM
ftr-1851	326	11	4,750	4,750	NUM
ftr-1851	326	12	expenditures	expenditure	NOUN
ftr-1851	326	13	with	with	ADP
ftr-1851	326	14	fifty	fifty	NUM
ftr-1851	326	15	$	$	SYM
ftr-1851	326	16	5,250	5,250	NUM
ftr-1851	326	17	expenditures	expenditure	NOUN
ftr-1851	326	18	and	and	CCONJ
ftr-1851	326	19	deduct	deduct	VERB
ftr-1851	326	20	them	they	PRON
ftr-1851	326	21	all	all	PRON
ftr-1851	326	22	because	because	SCONJ
ftr-1851	326	23	the	the	DET
ftr-1851	326	24	average	average	NOUN
ftr-1851	326	25	of	of	ADP
ftr-1851	326	26	the	the	DET
ftr-1851	326	27	one	one	NUM
ftr-1851	326	28	hundred	hundred	NUM
ftr-1851	326	29	expenditures	expenditure	NOUN
ftr-1851	326	30	was	be	AUX
ftr-1851	326	31	only	only	ADV
ftr-1851	326	32	$	$	SYM
ftr-1851	326	33	5,000	5,000	NUM
ftr-1851	326	34	.	.	PUNCT
ftr-1851	327	1	to	to	PART
ftr-1851	327	2	prevent	prevent	VERB
ftr-1851	327	3	substantial	substantial	ADJ
ftr-1851	327	4	manipulation	manipulation	NOUN
ftr-1851	327	5	that	that	PRON
ftr-1851	327	6	would	would	AUX
ftr-1851	327	7	result	result	VERB
ftr-1851	327	8	in	in	ADP
ftr-1851	327	9	current	current	ADJ
ftr-1851	327	10	deductions	deduction	NOUN
ftr-1851	327	11	for	for	ADP
ftr-1851	327	12	very	very	ADV
ftr-1851	327	13	significant	significant	ADJ
ftr-1851	327	14	transaction	transaction	NOUN
ftr-1851	327	15	costs	cost	NOUN
ftr-1851	327	16	,	,	PUNCT
ftr-1851	327	17	this	this	DET
ftr-1851	327	18	pooling	pooling	NOUN
ftr-1851	327	19	method	method	NOUN
ftr-1851	327	20	must	must	AUX
ftr-1851	327	21	be	be	AUX
ftr-1851	327	22	elected	elect	VERB
ftr-1851	327	23	prospectively	prospectively	ADV
ftr-1851	327	24	,	,	PUNCT
ftr-1851	327	25	must	must	AUX
ftr-1851	327	26	include	include	VERB
ftr-1851	327	27	all	all	DET
ftr-1851	327	28	similar	similar	ADJ
ftr-1851	327	29	transactions	transaction	NOUN
ftr-1851	327	30	,	,	PUNCT
ftr-1851	327	31	and	and	CCONJ
ftr-1851	327	32	is	be	AUX
ftr-1851	327	33	available	available	ADJ
ftr-1851	327	34	only	only	ADV
ftr-1851	327	35	if	if	SCONJ
ftr-1851	327	36	the	the	DET
ftr-1851	327	37	taxpayer	taxpayer	NOUN
ftr-1851	327	38	reasonably	reasonably	ADV
ftr-1851	327	39	expects	expect	VERB
ftr-1851	327	40	to	to	PART
ftr-1851	327	41	include	include	VERB
ftr-1851	327	42	at	at	ADV
ftr-1851	327	43	least	least	ADJ
ftr-1851	327	44	twenty	twenty	NUM
ftr-1851	327	45	-	-	PUNCT
ftr-1851	327	46	five	five	NUM
ftr-1851	327	47	transactions	transaction	NOUN
ftr-1851	327	48	.	.	PUNCT
ftr-1851	328	1	furthermore	furthermore	ADV
ftr-1851	328	2	,	,	PUNCT
ftr-1851	328	3	expenditures	expenditure	NOUN
ftr-1851	328	4	that	that	PRON
ftr-1851	328	5	are	be	AUX
ftr-1851	328	6	reasonably	reasonably	ADV
ftr-1851	328	7	expected	expect	VERB
ftr-1851	328	8	to	to	PART
ftr-1851	328	9	differ	differ	VERB
ftr-1851	328	10	significantly	significantly	ADV
ftr-1851	328	11	from	from	ADP
ftr-1851	328	12	the	the	DET
ftr-1851	328	13	average	average	NOUN
ftr-1851	328	14	can	can	AUX
ftr-1851	328	15	not	not	PART
ftr-1851	328	16	be	be	AUX
ftr-1851	328	17	included	include	VERB
ftr-1851	328	18	.	.	PUNCT
ftr-1851	329	1	see	see	VERB
ftr-1851	329	2	reg	reg	NOUN
ftr-1851	329	3	.	.	PUNCT
ftr-1851	330	1	§	§	PROPN
ftr-1851	330	2	1.263(a)-4(h	1.263(a)-4(h	PROPN
ftr-1851	330	3	)	)	PUNCT
ftr-1851	330	4	.	.	PUNCT
ftr-1851	331	1	for	for	ADP
ftr-1851	331	2	example	example	NOUN
ftr-1851	331	3	,	,	PUNCT
ftr-1851	331	4	a	a	DET
ftr-1851	331	5	single	single	ADJ
ftr-1851	331	6	$	$	SYM
ftr-1851	331	7	401,000	401,000	NUM
ftr-1851	331	8	expenditure	expenditure	NOUN
ftr-1851	331	9	could	could	AUX
ftr-1851	331	10	not	not	PART
ftr-1851	331	11	be	be	AUX
ftr-1851	331	12	averaged	average	VERB
ftr-1851	331	13	with	with	ADP
ftr-1851	331	14	99	99	NUM
ftr-1851	331	15	different	different	ADJ
ftr-1851	331	16	$	$	SYM
ftr-1851	331	17	1,000	1,000	NUM
ftr-1851	331	18	expenditures	expenditure	NOUN
ftr-1851	331	19	to	to	PART
ftr-1851	331	20	permit	permit	VERB
ftr-1851	331	21	a	a	DET
ftr-1851	331	22	deduction	deduction	NOUN
ftr-1851	331	23	of	of	ADP
ftr-1851	331	24	the	the	DET
ftr-1851	331	25	$	$	SYM
ftr-1851	331	26	401,000	401,000	NUM
ftr-1851	331	27	expenditure	expenditure	NOUN
ftr-1851	331	28	even	even	ADV
ftr-1851	331	29	though	though	SCONJ
ftr-1851	331	30	the	the	DET
ftr-1851	331	31	average	average	NOUN
ftr-1851	331	32	of	of	ADP
ftr-1851	331	33	the	the	DET
ftr-1851	331	34	100	100	NUM
ftr-1851	331	35	expenditures	expenditure	NOUN
ftr-1851	331	36	is	be	AUX
ftr-1851	331	37	only	only	ADV
ftr-1851	331	38	$	$	SYM
ftr-1851	331	39	5,000	5,000	NUM
ftr-1851	331	40	(	(	PUNCT
ftr-1851	331	41	(	(	PUNCT
ftr-1851	331	42	[	[	X
ftr-1851	331	43	99	99	NUM
ftr-1851	331	44	x	x	SYM
ftr-1851	331	45	$	$	SYM
ftr-1851	331	46	1,000	1,000	NUM
ftr-1851	331	47	]	]	PUNCT
ftr-1851	331	48	+	+	CCONJ
ftr-1851	331	49	$	$	SYM
ftr-1851	331	50	401,000	401,000	NUM
ftr-1851	331	51	)	)	PUNCT
ftr-1851	332	1	+	+	CCONJ
ftr-1851	332	2	100	100	NUM
ftr-1851	332	3	)	)	PUNCT
ftr-1851	332	4	.	.	PUNCT
ftr-1851	333	1	b.	b.	PROPN
ftr-1851	333	2	the"whether	the"whether	X
ftr-1851	333	3	and	and	CCONJ
ftr-1851	333	4	which	which	DET
ftr-1851	333	5	"	"	PUNCT
ftr-1851	333	6	test	test	NOUN
ftr-1851	333	7	shall	shall	AUX
ftr-1851	333	8	too	too	ADV
ftr-1851	333	9	pass	pass	VERB
ftr-1851	333	10	.	.	PUNCT
ftr-1851	334	1	reg	reg	NOUN
ftr-1851	334	2	.	.	PUNCT
ftr-1851	335	1	§	§	PROPN
ftr-1851	335	2	1.263(a)-5	1.263(a)-5	PROPN
ftr-1851	335	3	significantly	significantly	ADV
ftr-1851	335	4	changes	change	VERB
ftr-1851	335	5	the	the	DET
ftr-1851	335	6	scope	scope	NOUN
ftr-1851	335	7	of	of	ADP
ftr-1851	335	8	§	§	PROPN
ftr-1851	335	9	195	195	NUM
ftr-1851	335	10	with	with	ADP
ftr-1851	335	11	respect	respect	NOUN
ftr-1851	335	12	to	to	ADP
ftr-1851	335	13	transaction	transaction	NOUN
ftr-1851	335	14	costs	cost	NOUN
ftr-1851	335	15	involving	involve	VERB
ftr-1851	335	16	business	business	NOUN
ftr-1851	335	17	investigation	investigation	NOUN
ftr-1851	335	18	and	and	CCONJ
ftr-1851	335	19	expansion	expansion	NOUN
ftr-1851	335	20	expenditures	expenditure	NOUN
ftr-1851	335	21	(	(	PUNCT
ftr-1851	335	22	but	but	CCONJ
ftr-1851	335	23	not	not	PART
ftr-1851	335	24	start	start	VERB
ftr-1851	335	25	-	-	PUNCT
ftr-1851	335	26	up	up	ADP
ftr-1851	335	27	costs	cost	NOUN
ftr-1851	335	28	)	)	PUNCT
ftr-1851	335	29	.	.	PUNCT
ftr-1851	336	1	the	the	DET
ftr-1851	336	2	regulations	regulation	NOUN
ftr-1851	336	3	replaced	replace	VERB
ftr-1851	336	4	rev	rev	PROPN
ftr-1851	336	5	.	.	PUNCT
ftr-1851	337	1	rul	rul	NOUN
ftr-1851	337	2	.	.	PUNCT
ftr-1851	338	1	99	99	NUM
ftr-1851	338	2	-	-	SYM
ftr-1851	338	3	23	23	NUM
ftr-1851	338	4	's	's	PART
ftr-1851	338	5	"	"	PUNCT
ftr-1851	338	6	whether	whether	SCONJ
ftr-1851	338	7	and	and	CCONJ
ftr-1851	338	8	which	which	DET
ftr-1851	338	9	"	"	PUNCT
ftr-1851	338	10	standard	standard	NOUN
ftr-1851	338	11	for	for	ADP
ftr-1851	338	12	determining	determine	VERB
ftr-1851	338	13	the	the	DET
ftr-1851	338	14	point	point	NOUN
ftr-1851	338	15	at	at	ADP
ftr-1851	338	16	which	which	PRON
ftr-1851	338	17	expenditures	expenditure	NOUN
ftr-1851	338	18	are	be	AUX
ftr-1851	338	19	inherently	inherently	ADV
ftr-1851	338	20	capital	capital	NOUN
ftr-1851	338	21	costs	cost	NOUN
ftr-1851	338	22	of	of	ADP
ftr-1851	338	23	the	the	DET
ftr-1851	338	24	acquisition	acquisition	NOUN
ftr-1851	338	25	of	of	ADP
ftr-1851	338	26	the	the	DET
ftr-1851	338	27	business	business	NOUN
ftr-1851	338	28	with	with	ADP
ftr-1851	338	29	a	a	DET
ftr-1851	338	30	bright	bright	ADJ
ftr-1851	338	31	-	-	PUNCT
ftr-1851	338	32	line	line	NOUN
ftr-1851	338	33	rule	rule	NOUN
ftr-1851	338	34	.	.	PUNCT
ftr-1851	339	1	under	under	ADP
ftr-1851	339	2	the	the	DET
ftr-1851	339	3	regulations	regulation	NOUN
ftr-1851	339	4	,	,	PUNCT
ftr-1851	339	5	expenses	expense	NOUN
ftr-1851	339	6	incurred	incur	VERB
ftr-1851	339	7	in	in	ADP
ftr-1851	339	8	the	the	DET
ftr-1851	339	9	process	process	NOUN
ftr-1851	339	10	of	of	ADP
ftr-1851	339	11	pursuing	pursue	VERB
ftr-1851	339	12	an	an	DET
ftr-1851	339	13	acquisition	acquisition	NOUN
ftr-1851	339	14	of	of	ADP
ftr-1851	339	15	a	a	DET
ftr-1851	339	16	trade	trade	NOUN
ftr-1851	339	17	or	or	CCONJ
ftr-1851	339	18	business	business	NOUN
ftr-1851	339	19	whether	whether	SCONJ
ftr-1851	339	20	the	the	DET
ftr-1851	339	21	acquisition	acquisition	NOUN
ftr-1851	339	22	is	be	AUX
ftr-1851	339	23	structured	structure	VERB
ftr-1851	339	24	as	as	ADP
ftr-1851	339	25	an	an	DET
ftr-1851	339	26	acquisition	acquisition	NOUN
ftr-1851	339	27	of	of	ADP
ftr-1851	339	28	stock	stock	NOUN
ftr-1851	339	29	or	or	CCONJ
ftr-1851	339	30	of	of	ADP
ftr-1851	339	31	assets	asset	NOUN
ftr-1851	339	32	(	(	PUNCT
ftr-1851	339	33	and	and	CCONJ
ftr-1851	339	34	whether	whether	SCONJ
ftr-1851	339	35	the	the	DET
ftr-1851	339	36	taxpayer	taxpayer	NOUN
ftr-1851	339	37	is	be	AUX
ftr-1851	339	38	the	the	DET
ftr-1851	339	39	acquirer	acquirer	NOUN
ftr-1851	339	40	in	in	ADP
ftr-1851	339	41	the	the	DET
ftr-1851	339	42	acquisition	acquisition	NOUN
ftr-1851	339	43	or	or	CCONJ
ftr-1851	339	44	the	the	DET
ftr-1851	339	45	target	target	NOUN
ftr-1851	339	46	of	of	ADP
ftr-1851	339	47	the	the	DET
ftr-1851	339	48	acquisition	acquisition	NOUN
ftr-1851	339	49	)	)	PUNCT
ftr-1851	339	50	must	must	AUX
ftr-1851	339	51	be	be	AUX
ftr-1851	339	52	capitalized	capitalize	VERB
ftr-1851	339	53	only	only	ADV
ftr-1851	339	54	if	if	SCONJ
ftr-1851	339	55	(	(	PUNCT
ftr-1851	339	56	1	1	X
ftr-1851	339	57	)	)	PUNCT
ftr-1851	339	58	they	they	PRON
ftr-1851	339	59	are	be	AUX
ftr-1851	339	60	"	"	PUNCT
ftr-1851	339	61	inherently	inherently	ADV
ftr-1851	339	62	facilitative	facilitative	ADJ
ftr-1851	339	63	"	"	PUNCT
ftr-1851	339	64	of	of	ADP
ftr-1851	339	65	the	the	DET
ftr-1851	339	66	acquisition	acquisition	NOUN
ftr-1851	339	67	or	or	CCONJ
ftr-1851	339	68	(	(	PUNCT
ftr-1851	339	69	2	2	X
ftr-1851	339	70	)	)	PUNCT
ftr-1851	339	71	they	they	PRON
ftr-1851	339	72	relate	relate	VERB
ftr-1851	339	73	to	to	ADP
ftr-1851	339	74	activities	activity	NOUN
ftr-1851	339	75	performed	perform	VERB
ftr-1851	339	76	on	on	ADP
ftr-1851	339	77	or	or	CCONJ
ftr-1851	339	78	after	after	ADP
ftr-1851	339	79	the	the	DET
ftr-1851	339	80	earlier	early	ADJ
ftr-1851	339	81	of	of	ADP
ftr-1851	339	82	(	(	PUNCT
ftr-1851	339	83	a	a	X
ftr-1851	339	84	)	)	PUNCT
ftr-1851	339	85	the	the	DET
ftr-1851	339	86	date	date	NOUN
ftr-1851	339	87	on	on	ADP
ftr-1851	339	88	which	which	PRON
ftr-1851	339	89	a	a	DET
ftr-1851	339	90	letter	letter	NOUN
ftr-1851	339	91	3	3	X
ftr-1851	339	92	.	.	PUNCT
ftr-1851	340	1	see	see	VERB
ftr-1851	340	2	norwest	norwest	PROPN
ftr-1851	340	3	corp	corp	PROPN
ftr-1851	340	4	.	.	PROPN
ftr-1851	341	1	v.	v.	PROPN
ftr-1851	341	2	commissioner	commissioner	PROPN
ftr-1851	341	3	,	,	PUNCT
ftr-1851	341	4	112	112	NUM
ftr-1851	341	5	t.c	t.c	PROPN
ftr-1851	341	6	.	.	PROPN
ftr-1851	341	7	89	89	NUM
ftr-1851	341	8	(	(	PUNCT
ftr-1851	341	9	1999	1999	NUM
ftr-1851	341	10	)	)	PUNCT
ftr-1851	341	11	(	(	PUNCT
ftr-1851	341	12	disallowing	disallow	VERB
ftr-1851	341	13	deduction	deduction	NOUN
ftr-1851	341	14	)	)	PUNCT
ftr-1851	341	15	,	,	PUNCT
ftr-1851	341	16	rev'd	rev'd	ADJ
ftr-1851	341	17	sub	sub	NOUN
ftr-1851	341	18	nom	nom	PROPN
ftr-1851	341	19	.	.	PROPN
ftr-1851	341	20	,	,	PUNCT
ftr-1851	341	21	wells	wells	PROPN
ftr-1851	341	22	fargo	fargo	PROPN
ftr-1851	341	23	&	&	CCONJ
ftr-1851	341	24	co.	co.	PROPN
ftr-1851	342	1	v.	v.	PROPN
ftr-1851	342	2	commissioner	commissioner	PROPN
ftr-1851	342	3	,	,	PUNCT
ftr-1851	342	4	224	224	NUM
ftr-1851	342	5	f.3d	f.3d	NUM
ftr-1851	342	6	874	874	NUM
ftr-1851	342	7	(	(	PUNCT
ftr-1851	342	8	8th	8th	ADJ
ftr-1851	342	9	cir	cir	NOUN
ftr-1851	342	10	.	.	PROPN
ftr-1851	342	11	2000	2000	NUM
ftr-1851	342	12	)	)	PUNCT
ftr-1851	342	13	;	;	PUNCT
ftr-1851	342	14	pnc	pnc	PROPN
ftr-1851	342	15	bancorp	bancorp	PROPN
ftr-1851	342	16	,	,	PUNCT
ftr-1851	342	17	inc	inc	PROPN
ftr-1851	342	18	.	.	PROPN
ftr-1851	343	1	v.	v.	PROPN
ftr-1851	343	2	commissioner	commissioner	PROPN
ftr-1851	343	3	,	,	PUNCT
ftr-1851	343	4	110	110	NUM
ftr-1851	343	5	t.c	t.c	NOUN
ftr-1851	343	6	.	.	PROPN
ftr-1851	343	7	349	349	NUM
ftr-1851	343	8	(	(	PUNCT
ftr-1851	343	9	1998	1998	NUM
ftr-1851	343	10	)	)	PUNCT
ftr-1851	343	11	(	(	PUNCT
ftr-1851	343	12	disallowing	disallow	VERB
ftr-1851	343	13	deduction	deduction	NOUN
ftr-1851	343	14	)	)	PUNCT
ftr-1851	343	15	,	,	PUNCT
ftr-1851	343	16	rev'd	rev'd	VERB
ftr-1851	343	17	,	,	PUNCT
ftr-1851	343	18	212	212	NUM
ftr-1851	343	19	f.3d	f.3d	NUM
ftr-1851	343	20	822	822	NUM
ftr-1851	343	21	(	(	PUNCT
ftr-1851	343	22	3d	3d	PROPN
ftr-1851	343	23	cir	cir	NOUN
ftr-1851	343	24	.	.	PROPN
ftr-1851	343	25	2000	2000	NUM
ftr-1851	343	26	)	)	PUNCT
ftr-1851	344	1	;	;	PUNCT
ftr-1851	344	2	lychuk	lychuk	PROPN
ftr-1851	344	3	v.	v.	PROPN
ftr-1851	344	4	commissioner	commissioner	PROPN
ftr-1851	344	5	,	,	PUNCT
ftr-1851	344	6	116	116	NUM
ftr-1851	344	7	t.c	t.c	PROPN
ftr-1851	344	8	.	.	PROPN
ftr-1851	344	9	374	374	NUM
ftr-1851	344	10	(	(	PUNCT
ftr-1851	344	11	2001	2001	NUM
ftr-1851	344	12	)	)	PUNCT
ftr-1851	344	13	(	(	PUNCT
ftr-1851	344	14	disallowing	disallow	VERB
ftr-1851	344	15	deduction	deduction	NOUN
ftr-1851	344	16	)	)	PUNCT
ftr-1851	344	17	.	.	PUNCT
ftr-1851	345	1	4	4	X
ftr-1851	345	2	.	.	X
ftr-1851	345	3	reg	reg	NOUN
ftr-1851	345	4	.	.	PUNCT
ftr-1851	346	1	§	§	PROPN
ftr-1851	346	2	1.263(a)-5(d)(3	1.263(a)-5(d)(3	NUM
ftr-1851	346	3	)	)	PUNCT
ftr-1851	346	4	provides	provide	VERB
ftr-1851	346	5	a	a	DET
ftr-1851	346	6	similar	similar	ADJ
ftr-1851	346	7	rule	rule	NOUN
ftr-1851	346	8	with	with	ADP
ftr-1851	346	9	respect	respect	NOUN
ftr-1851	346	10	to	to	ADP
ftr-1851	346	11	transaction	transaction	NOUN
ftr-1851	346	12	costs	cost	NOUN
ftr-1851	346	13	involving	involve	VERB
ftr-1851	346	14	business	business	NOUN
ftr-1851	346	15	acquisitions	acquisition	NOUN
ftr-1851	346	16	and	and	CCONJ
ftr-1851	346	17	restructurings	restructuring	NOUN
ftr-1851	346	18	.	.	PUNCT
ftr-1851	347	1	2004	2004	NUM
ftr-1851	347	2	]	]	PUNCT
ftr-1851	347	3	florida	florida	PROPN
ftr-1851	347	4	tax	tax	PROPN
ftr-1851	347	5	review	review	NOUN
ftr-1851	347	6	of	of	ADP
ftr-1851	347	7	intent	intent	NOUN
ftr-1851	347	8	,	,	PUNCT
ftr-1851	347	9	exclusivity	exclusivity	NOUN
ftr-1851	347	10	agreement	agreement	NOUN
ftr-1851	347	11	,	,	PUNCT
ftr-1851	347	12	or	or	CCONJ
ftr-1851	347	13	similar	similar	ADJ
ftr-1851	347	14	written	write	VERB
ftr-1851	347	15	communication	communication	NOUN
ftr-1851	347	16	(	(	PUNCT
ftr-1851	347	17	other	other	ADJ
ftr-1851	347	18	than	than	ADP
ftr-1851	347	19	a	a	DET
ftr-1851	347	20	confidentiality	confidentiality	NOUN
ftr-1851	347	21	agreement	agreement	NOUN
ftr-1851	347	22	)	)	PUNCT
ftr-1851	347	23	is	be	AUX
ftr-1851	347	24	executed	execute	VERB
ftr-1851	347	25	by	by	ADP
ftr-1851	347	26	representatives	representative	NOUN
ftr-1851	347	27	of	of	ADP
ftr-1851	347	28	the	the	DET
ftr-1851	347	29	acquirer	acquirer	NOUN
ftr-1851	347	30	and	and	CCONJ
ftr-1851	347	31	the	the	DET
ftr-1851	347	32	target	target	NOUN
ftr-1851	347	33	,	,	PUNCT
ftr-1851	347	34	or	or	CCONJ
ftr-1851	347	35	(	(	PUNCT
ftr-1851	347	36	b	b	X
ftr-1851	347	37	)	)	PUNCT
ftr-1851	347	38	the	the	DET
ftr-1851	347	39	date	date	NOUN
ftr-1851	347	40	on	on	ADP
ftr-1851	347	41	which	which	PRON
ftr-1851	347	42	the	the	DET
ftr-1851	347	43	material	material	ADJ
ftr-1851	347	44	terms	term	NOUN
ftr-1851	347	45	of	of	ADP
ftr-1851	347	46	the	the	DET
ftr-1851	347	47	transaction	transaction	NOUN
ftr-1851	347	48	are	be	AUX
ftr-1851	347	49	authorized	authorize	VERB
ftr-1851	347	50	or	or	CCONJ
ftr-1851	347	51	approved	approve	VERB
ftr-1851	347	52	by	by	ADP
ftr-1851	347	53	the	the	DET
ftr-1851	347	54	taxpayer	taxpayer	NOUN
ftr-1851	347	55	's	's	PART
ftr-1851	347	56	board	board	NOUN
ftr-1851	347	57	of	of	ADP
ftr-1851	347	58	directors	director	NOUN
ftr-1851	347	59	(	(	PUNCT
ftr-1851	347	60	or	or	CCONJ
ftr-1851	347	61	committee	committee	NOUN
ftr-1851	347	62	of	of	ADP
ftr-1851	347	63	the	the	DET
ftr-1851	347	64	board	board	NOUN
ftr-1851	347	65	of	of	ADP
ftr-1851	347	66	directors	director	NOUN
ftr-1851	347	67	)	)	PUNCT
ftr-1851	347	68	or	or	CCONJ
ftr-1851	347	69	,	,	PUNCT
ftr-1851	347	70	if	if	SCONJ
ftr-1851	347	71	taxpayer	taxpayer	NOUN
ftr-1851	347	72	is	be	AUX
ftr-1851	347	73	not	not	PART
ftr-1851	347	74	a	a	DET
ftr-1851	347	75	corporation	corporation	NOUN
ftr-1851	347	76	,	,	PUNCT
ftr-1851	347	77	the	the	DET
ftr-1851	347	78	date	date	NOUN
ftr-1851	347	79	on	on	ADP
ftr-1851	347	80	which	which	PRON
ftr-1851	347	81	the	the	DET
ftr-1851	347	82	material	material	ADJ
ftr-1851	347	83	terms	term	NOUN
ftr-1851	347	84	of	of	ADP
ftr-1851	347	85	the	the	DET
ftr-1851	347	86	transaction	transaction	NOUN
ftr-1851	347	87	are	be	AUX
ftr-1851	347	88	authorized	authorize	VERB
ftr-1851	347	89	or	or	CCONJ
ftr-1851	347	90	approved	approve	VERB
ftr-1851	347	91	by	by	ADP
ftr-1851	347	92	the	the	DET
ftr-1851	347	93	taxpayer	taxpayer	NOUN
ftr-1851	347	94	's	's	PART
ftr-1851	347	95	appropriate	appropriate	ADJ
ftr-1851	347	96	governing	govern	VERB
ftr-1851	347	97	officials	official	NOUN
ftr-1851	347	98	.	.	PUNCT
ftr-1851	348	1	expenditures	expenditure	NOUN
ftr-1851	348	2	that	that	PRON
ftr-1851	348	3	are	be	AUX
ftr-1851	348	4	"	"	PUNCT
ftr-1851	348	5	inherently	inherently	ADV
ftr-1851	348	6	facilitative	facilitative	ADJ
ftr-1851	348	7	"	"	PUNCT
ftr-1851	348	8	include	include	VERB
ftr-1851	348	9	amounts	amount	NOUN
ftr-1851	348	10	expended	expend	VERB
ftr-1851	348	11	to	to	PART
ftr-1851	348	12	determine	determine	VERB
ftr-1851	348	13	the	the	DET
ftr-1851	348	14	value	value	NOUN
ftr-1851	348	15	of	of	ADP
ftr-1851	348	16	the	the	DET
ftr-1851	348	17	target	target	NOUN
ftr-1851	348	18	,	,	PUNCT
ftr-1851	348	19	drafting	draft	VERB
ftr-1851	348	20	transactional	transactional	ADJ
ftr-1851	348	21	documents	document	NOUN
ftr-1851	348	22	,	,	PUNCT
ftr-1851	348	23	or	or	CCONJ
ftr-1851	348	24	conveying	convey	VERB
ftr-1851	348	25	property	property	NOUN
ftr-1851	348	26	between	between	ADP
ftr-1851	348	27	the	the	DET
ftr-1851	348	28	parties	party	NOUN
ftr-1851	348	29	.	.	PUNCT
ftr-1851	349	1	however	however	ADV
ftr-1851	349	2	,	,	PUNCT
ftr-1851	349	3	a	a	DET
ftr-1851	349	4	taxpayer	taxpayer	NOUN
ftr-1851	349	5	is	be	AUX
ftr-1851	349	6	not	not	PART
ftr-1851	349	7	required	require	VERB
ftr-1851	349	8	to	to	PART
ftr-1851	349	9	capitalize	capitalize	VERB
ftr-1851	349	10	any	any	DET
ftr-1851	349	11	portion	portion	NOUN
ftr-1851	349	12	of	of	ADP
ftr-1851	349	13	its	its	PRON
ftr-1851	349	14	own	own	ADJ
ftr-1851	349	15	employee	employee	NOUN
ftr-1851	349	16	compensation	compensation	NOUN
ftr-1851	349	17	attributable	attributable	ADJ
ftr-1851	349	18	to	to	ADP
ftr-1851	349	19	these	these	DET
ftr-1851	349	20	activities	activity	NOUN
ftr-1851	349	21	,	,	PUNCT
ftr-1851	349	22	and	and	CCONJ
ftr-1851	349	23	the	the	DET
ftr-1851	349	24	regulations	regulation	NOUN
ftr-1851	349	25	also	also	ADV
ftr-1851	349	26	provide	provide	VERB
ftr-1851	349	27	a	a	DET
ftr-1851	349	28	de	de	X
ftr-1851	349	29	minimis	minimis	NOUN
ftr-1851	349	30	rule	rule	NOUN
ftr-1851	349	31	similar	similar	ADJ
ftr-1851	349	32	to	to	ADP
ftr-1851	349	33	that	that	PRON
ftr-1851	349	34	applicable	applicable	ADJ
ftr-1851	349	35	to	to	ADP
ftr-1851	349	36	intangibles	intangible	NOUN
ftr-1851	349	37	generally	generally	ADV
ftr-1851	349	38	.	.	PUNCT
ftr-1851	350	1	reg	reg	NOUN
ftr-1851	350	2	.	.	PUNCT
ftr-1851	351	1	§	§	PROPN
ftr-1851	351	2	1.263(a)-5(d)(2	1.263(a)-5(d)(2	NUM
ftr-1851	351	3	)	)	PUNCT
ftr-1851	351	4	and	and	CCONJ
ftr-1851	351	5	(	(	PUNCT
ftr-1851	351	6	3	3	NUM
ftr-1851	351	7	)	)	PUNCT
ftr-1851	351	8	.	.	PUNCT
ftr-1851	352	1	the	the	DET
ftr-1851	352	2	preamble	preamble	NOUN
ftr-1851	352	3	indicates	indicate	VERB
ftr-1851	352	4	that	that	SCONJ
ftr-1851	352	5	expenses	expense	NOUN
ftr-1851	352	6	which	which	PRON
ftr-1851	352	7	escape	escape	VERB
ftr-1851	352	8	capitalization	capitalization	NOUN
ftr-1851	352	9	under	under	ADP
ftr-1851	352	10	reg	reg	NOUN
ftr-1851	352	11	§	§	PROPN
ftr-1851	352	12	1.263(a)-5	1.263(a)-5	NUM
ftr-1851	352	13	nevertheless	nevertheless	ADV
ftr-1851	352	14	are	be	AUX
ftr-1851	352	15	not	not	PART
ftr-1851	352	16	deductible	deductible	ADJ
ftr-1851	352	17	if	if	SCONJ
ftr-1851	352	18	they	they	PRON
ftr-1851	352	19	are	be	AUX
ftr-1851	352	20	start	start	NOUN
ftr-1851	352	21	-	-	PUNCT
ftr-1851	352	22	up	up	ADP
ftr-1851	352	23	expenses	expense	NOUN
ftr-1851	352	24	subject	subject	ADJ
ftr-1851	352	25	to	to	ADP
ftr-1851	352	26	§	§	PROPN
ftr-1851	352	27	195	195	NUM
ftr-1851	352	28	.	.	PUNCT
ftr-1851	352	29	c.	c.	NOUN
ftr-1851	352	30	depreciation	depreciation	NOUN
ftr-1851	352	31	on	on	ADP
ftr-1851	352	32	intangibles	intangible	NOUN
ftr-1851	352	33	with	with	ADP
ftr-1851	352	34	unascertainable	unascertainable	ADJ
ftr-1851	352	35	useful	useful	ADJ
ftr-1851	352	36	lives	life	NOUN
ftr-1851	352	37	.	.	PUNCT
ftr-1851	353	1	reg	reg	NOUN
ftr-1851	353	2	.	.	PUNCT
ftr-1851	354	1	§	§	PROPN
ftr-1851	354	2	1.167(a)-3(b	1.167(a)-3(b	PROPN
ftr-1851	354	3	)	)	PUNCT
ftr-1851	354	4	provides	provide	VERB
ftr-1851	354	5	a	a	DET
ftr-1851	354	6	fifteen	fifteen	NUM
ftr-1851	354	7	-	-	PUNCT
ftr-1851	354	8	year	year	NOUN
ftr-1851	354	9	"	"	PUNCT
ftr-1851	354	10	safe	safe	ADJ
ftr-1851	354	11	-	-	PUNCT
ftr-1851	354	12	harbor	harbor	NOUN
ftr-1851	354	13	"	"	PUNCT
ftr-1851	354	14	amortization	amortization	NOUN
ftr-1851	354	15	period	period	NOUN
ftr-1851	354	16	for	for	ADP
ftr-1851	354	17	any	any	DET
ftr-1851	354	18	capitalized	capitalize	VERB
ftr-1851	354	19	expenses	expense	NOUN
ftr-1851	354	20	relating	relate	VERB
ftr-1851	354	21	to	to	ADP
ftr-1851	354	22	a	a	DET
ftr-1851	354	23	self	self	NOUN
ftr-1851	354	24	-	-	PUNCT
ftr-1851	354	25	created	create	VERB
ftr-1851	354	26	intangible	intangible	NOUN
ftr-1851	354	27	for	for	ADP
ftr-1851	354	28	which	which	PRON
ftr-1851	354	29	another	another	DET
ftr-1851	354	30	amortization	amortization	NOUN
ftr-1851	354	31	period	period	NOUN
ftr-1851	354	32	is	be	AUX
ftr-1851	354	33	not	not	PART
ftr-1851	354	34	prescribed	prescribe	VERB
ftr-1851	354	35	by	by	ADP
ftr-1851	354	36	the	the	DET
ftr-1851	354	37	code	code	NOUN
ftr-1851	354	38	or	or	CCONJ
ftr-1851	354	39	regulations	regulation	NOUN
ftr-1851	354	40	and	and	CCONJ
ftr-1851	354	41	for	for	ADP
ftr-1851	354	42	which	which	PRON
ftr-1851	354	43	amortization	amortization	NOUN
ftr-1851	354	44	is	be	AUX
ftr-1851	354	45	not	not	PART
ftr-1851	354	46	proscribed	proscribe	VERB
ftr-1851	354	47	.	.	PUNCT
ftr-1851	355	1	d.	d.	PROPN
ftr-1851	355	2	the	the	DET
ftr-1851	355	3	12	12	NUM
ftr-1851	355	4	-	-	PUNCT
ftr-1851	355	5	month	month	NOUN
ftr-1851	355	6	rule	rule	NOUN
ftr-1851	355	7	for	for	ADP
ftr-1851	355	8	prepaid	prepaid	ADJ
ftr-1851	355	9	expenses	expense	NOUN
ftr-1851	355	10	.	.	PUNCT
ftr-1851	356	1	reg	reg	NOUN
ftr-1851	356	2	.	.	PUNCT
ftr-1851	357	1	§	§	PROPN
ftr-1851	357	2	1.263(a)-4(d)(3	1.263(a)-4(d)(3	NUM
ftr-1851	357	3	)	)	PUNCT
ftr-1851	357	4	requires	require	VERB
ftr-1851	357	5	that	that	SCONJ
ftr-1851	357	6	prepaid	prepaid	ADJ
ftr-1851	357	7	expenses	expense	NOUN
ftr-1851	357	8	generally	generally	ADV
ftr-1851	357	9	be	be	AUX
ftr-1851	357	10	capitalized	capitalize	VERB
ftr-1851	357	11	.	.	PUNCT
ftr-1851	358	1	however	however	ADV
ftr-1851	358	2	,	,	PUNCT
ftr-1851	358	3	reg	reg	PROPN
ftr-1851	358	4	.	.	PUNCT
ftr-1851	359	1	§	§	PROPN
ftr-1851	359	2	1.263(a)-4(f	1.263(a)-4(f	NUM
ftr-1851	359	3	)	)	PUNCT
ftr-1851	359	4	adopts	adopt	VERB
ftr-1851	359	5	the	the	DET
ftr-1851	359	6	holding	holding	NOUN
ftr-1851	359	7	of	of	ADP
ftr-1851	359	8	the	the	DET
ftr-1851	359	9	court	court	NOUN
ftr-1851	359	10	of	of	ADP
ftr-1851	359	11	appeals	appeals	PROPN
ftr-1851	359	12	in	in	ADP
ftr-1851	359	13	u.s	u.s	PROPN
ftr-1851	359	14	.	.	PROPN
ftr-1851	359	15	freightways	freightways	PROPN
ftr-1851	359	16	v.	v.	PROPN
ftr-1851	359	17	commissioner	commissioner	NOUN
ftr-1851	359	18	,	,	PUNCT
ftr-1851	359	19	270	270	NUM
ftr-1851	359	20	f.3d	f.3d	NUM
ftr-1851	359	21	1137	1137	NUM
ftr-1851	359	22	(	(	PUNCT
ftr-1851	359	23	7th	7th	ADJ
ftr-1851	359	24	cir	cir	NOUN
ftr-1851	359	25	.	.	PUNCT
ftr-1851	359	26	2001	2001	NUM
ftr-1851	359	27	)	)	PUNCT
ftr-1851	359	28	,	,	PUNCT
ftr-1851	359	29	and	and	CCONJ
ftr-1851	359	30	provides	provide	VERB
ftr-1851	359	31	that	that	SCONJ
ftr-1851	359	32	an	an	DET
ftr-1851	359	33	expenditure	expenditure	NOUN
ftr-1851	359	34	to	to	PART
ftr-1851	359	35	create	create	VERB
ftr-1851	359	36	or	or	CCONJ
ftr-1851	359	37	enhance	enhance	VERB
ftr-1851	359	38	intangible	intangible	ADJ
ftr-1851	359	39	rights	right	NOUN
ftr-1851	359	40	or	or	CCONJ
ftr-1851	359	41	benefits	benefit	NOUN
ftr-1851	359	42	that	that	PRON
ftr-1851	359	43	do	do	AUX
ftr-1851	359	44	not	not	PART
ftr-1851	359	45	extend	extend	VERB
ftr-1851	359	46	for	for	ADP
ftr-1851	359	47	more	more	ADJ
ftr-1851	359	48	than	than	ADP
ftr-1851	359	49	twelve	twelve	NUM
ftr-1851	359	50	months	month	NOUN
ftr-1851	359	51	after	after	SCONJ
ftr-1851	359	52	the	the	DET
ftr-1851	359	53	expenditure	expenditure	NOUN
ftr-1851	359	54	is	be	AUX
ftr-1851	359	55	incurred	incur	VERB
ftr-1851	359	56	is	be	AUX
ftr-1851	359	57	not	not	PART
ftr-1851	359	58	required	require	VERB
ftr-1851	359	59	to	to	PART
ftr-1851	359	60	be	be	AUX
ftr-1851	359	61	capitalized	capitalize	VERB
ftr-1851	359	62	.	.	PUNCT
ftr-1851	359	63	'	'	PUNCT
ftr-1851	360	1	furthermore	furthermore	ADV
ftr-1851	360	2	,	,	PUNCT
ftr-1851	360	3	the	the	DET
ftr-1851	360	4	deduction	deduction	NOUN
ftr-1851	360	5	will	will	AUX
ftr-1851	360	6	not	not	PART
ftr-1851	360	7	be	be	AUX
ftr-1851	360	8	deferred	defer	VERB
ftr-1851	360	9	under	under	ADP
ftr-1851	360	10	the	the	DET
ftr-1851	360	11	"	"	PUNCT
ftr-1851	360	12	clear	clear	ADJ
ftr-1851	360	13	reflection	reflection	NOUN
ftr-1851	360	14	of	of	ADP
ftr-1851	360	15	income	income	NOUN
ftr-1851	360	16	"	"	PUNCT
ftr-1851	360	17	standard	standard	NOUN
ftr-1851	360	18	of	of	ADP
ftr-1851	360	19	§	§	PROPN
ftr-1851	360	20	446(b	446(b	PROPN
ftr-1851	360	21	)	)	PUNCT
ftr-1851	360	22	.	.	PUNCT
ftr-1851	361	1	amounts	amount	NOUN
ftr-1851	361	2	paid	pay	VERB
ftr-1851	361	3	to	to	PART
ftr-1851	361	4	create	create	VERB
ftr-1851	361	5	rights	right	NOUN
ftr-1851	361	6	or	or	CCONJ
ftr-1851	361	7	benefits	benefit	NOUN
ftr-1851	361	8	that	that	PRON
ftr-1851	361	9	extend	extend	VERB
ftr-1851	361	10	beyond	beyond	ADP
ftr-1851	361	11	twelve	twelve	NUM
ftr-1851	361	12	months	month	NOUN
ftr-1851	361	13	must	must	AUX
ftr-1851	361	14	be	be	AUX
ftr-1851	361	15	capitalized	capitalize	VERB
ftr-1851	361	16	in	in	ADP
ftr-1851	361	17	full	full	ADJ
ftr-1851	361	18	and	and	CCONJ
ftr-1851	361	19	deducted	deduct	VERB
ftr-1851	361	20	ratably	ratably	ADV
ftr-1851	361	21	over	over	ADP
ftr-1851	361	22	the	the	DET
ftr-1851	361	23	period	period	NOUN
ftr-1851	361	24	benefited	benefit	VERB
ftr-1851	361	25	.	.	PUNCT
ftr-1851	362	1	this	this	DET
ftr-1851	362	2	arbitrary	arbitrary	ADJ
ftr-1851	362	3	line	line	NOUN
ftr-1851	362	4	produces	produce	VERB
ftr-1851	362	5	some	some	DET
ftr-1851	362	6	strange	strange	ADJ
ftr-1851	362	7	results	result	NOUN
ftr-1851	362	8	.	.	PUNCT
ftr-1851	363	1	suppose	suppose	VERB
ftr-1851	363	2	that	that	SCONJ
ftr-1851	363	3	in	in	ADP
ftr-1851	363	4	march	march	PROPN
ftr-1851	363	5	2004	2004	NUM
ftr-1851	363	6	,	,	PUNCT
ftr-1851	363	7	taxpayer	taxpayer	NOUN
ftr-1851	363	8	a	a	DET
ftr-1851	363	9	pays	pay	VERB
ftr-1851	363	10	an	an	DET
ftr-1851	363	11	insurance	insurance	NOUN
ftr-1851	363	12	premium	premium	NOUN
ftr-1851	363	13	of	of	ADP
ftr-1851	363	14	$	$	SYM
ftr-1851	363	15	130,000	130,000	NUM
ftr-1851	363	16	for	for	ADP
ftr-1851	363	17	the	the	DET
ftr-1851	363	18	period	period	NOUN
ftr-1851	363	19	from	from	ADP
ftr-1851	363	20	april	april	PROPN
ftr-1851	363	21	1	1	NUM
ftr-1851	363	22	,	,	PUNCT
ftr-1851	363	23	2004	2004	NUM
ftr-1851	363	24	through	through	ADP
ftr-1851	363	25	april	april	PROPN
ftr-1851	363	26	30,2005	30,2005	NUM
ftr-1851	363	27	.	.	PUNCT
ftr-1851	364	1	taxpayer	taxpayer	PROPN
ftr-1851	364	2	b	b	PROPN
ftr-1851	364	3	,	,	PUNCT
ftr-1851	364	4	on	on	ADP
ftr-1851	364	5	the	the	DET
ftr-1851	364	6	other	other	ADJ
ftr-1851	364	7	hand	hand	NOUN
ftr-1851	364	8	,	,	PUNCT
ftr-1851	364	9	in	in	ADP
ftr-1851	364	10	december	december	PROPN
ftr-1851	364	11	2004	2004	NUM
ftr-1851	364	12	,	,	PUNCT
ftr-1851	364	13	pays	pay	VERB
ftr-1851	364	14	an	an	DET
ftr-1851	364	15	insurance	insurance	NOUN
ftr-1851	364	16	premium	premium	NOUN
ftr-1851	364	17	of	of	ADP
ftr-1851	364	18	$	$	SYM
ftr-1851	364	19	120,000	120,000	NUM
ftr-1851	364	20	for	for	ADP
ftr-1851	364	21	the	the	DET
ftr-1851	364	22	period	period	NOUN
ftr-1851	364	23	from	from	ADP
ftr-1851	364	24	december	december	PROPN
ftr-1851	364	25	1	1	NUM
ftr-1851	364	26	,	,	PUNCT
ftr-1851	364	27	2004	2004	NUM
ftr-1851	364	28	through	through	ADP
ftr-1851	364	29	november	november	PROPN
ftr-1851	364	30	30	30	NUM
ftr-1851	364	31	,	,	PUNCT
ftr-1851	364	32	2005	2005	NUM
ftr-1851	364	33	.	.	PUNCT
ftr-1851	365	1	for	for	ADP
ftr-1851	365	2	2004	2004	NUM
ftr-1851	365	3	,	,	PUNCT
ftr-1851	365	4	taxpayer	taxpayer	NOUN
ftr-1851	365	5	a	a	PRON
ftr-1851	365	6	's	's	PART
ftr-1851	365	7	deduction	deduction	NOUN
ftr-1851	365	8	is	be	AUX
ftr-1851	365	9	$	$	SYM
ftr-1851	365	10	90,000	90,000	NUM
ftr-1851	365	11	.	.	PUNCT
ftr-1851	366	1	taxpayer	taxpayer	PROPN
ftr-1851	366	2	b	b	PROPN
ftr-1851	366	3	's	's	PART
ftr-1851	366	4	deduction	deduction	NOUN
ftr-1851	366	5	for	for	ADP
ftr-1851	366	6	2004	2004	NUM
ftr-1851	366	7	,	,	PUNCT
ftr-1851	366	8	however	however	ADV
ftr-1851	366	9	,	,	PUNCT
ftr-1851	366	10	is	be	AUX
ftr-1851	366	11	$	$	SYM
ftr-1851	366	12	120,000	120,000	NUM
ftr-1851	366	13	,	,	PUNCT
ftr-1851	366	14	even	even	ADV
ftr-1851	366	15	though	though	SCONJ
ftr-1851	366	16	taxpayer	taxpayer	PROPN
ftr-1851	366	17	b	b	PROPN
ftr-1851	366	18	's	's	PART
ftr-1851	366	19	prepayment	prepayment	NOUN
ftr-1851	366	20	extends	extend	VERB
ftr-1851	366	21	further	far	ADV
ftr-1851	366	22	into	into	ADP
ftr-1851	366	23	2005	2005	NUM
ftr-1851	366	24	than	than	SCONJ
ftr-1851	366	25	does	do	AUX
ftr-1851	366	26	taxpayer	taxpayer	VERB
ftr-1851	366	27	a	a	DET
ftr-1851	366	28	's	's	PART
ftr-1851	366	29	prepayment	prepayment	NOUN
ftr-1851	366	30	.	.	PUNCT
ftr-1851	367	1	2	2	X
ftr-1851	367	2	.	.	X
ftr-1851	367	3	irs	irs	PROPN
ftr-1851	367	4	identifies	identify	VERB
ftr-1851	367	5	issues	issue	NOUN
ftr-1851	367	6	to	to	PART
ftr-1851	367	7	be	be	AUX
ftr-1851	367	8	addressed	address	VERB
ftr-1851	367	9	in	in	ADP
ftr-1851	367	10	forthcoming	forthcoming	ADJ
ftr-1851	367	11	proposed	propose	VERB
ftr-1851	367	12	regulations	regulation	NOUN
ftr-1851	367	13	on	on	ADP
ftr-1851	367	14	tangible	tangible	ADJ
ftr-1851	367	15	property	property	NOUN
ftr-1851	367	16	costs	cost	NOUN
ftr-1851	367	17	.	.	PUNCT
ftr-1851	368	1	notice	notice	VERB
ftr-1851	368	2	2004	2004	NUM
ftr-1851	368	3	-	-	SYM
ftr-1851	368	4	6	6	NUM
ftr-1851	368	5	,	,	PUNCT
ftr-1851	368	6	2004	2004	NUM
ftr-1851	368	7	-	-	SYM
ftr-1851	368	8	3	3	NUM
ftr-1851	368	9	i.r.b	i.r.b	NOUN
ftr-1851	368	10	.	.	PUNCT
ftr-1851	369	1	308	308	NUM
ftr-1851	369	2	(	(	PUNCT
ftr-1851	369	3	12/23/03	12/23/03	NUM
ftr-1851	369	4	)	)	PUNCT
ftr-1851	369	5	.	.	PUNCT
ftr-1851	370	1	these	these	DET
ftr-1851	370	2	issues	issue	NOUN
ftr-1851	370	3	include	include	VERB
ftr-1851	370	4	[	[	X
ftr-1851	370	5	using	use	VERB
ftr-1851	370	6	the	the	DET
ftr-1851	370	7	numbering	numbering	NOUN
ftr-1851	370	8	from	from	ADP
ftr-1851	370	9	the	the	DET
ftr-1851	370	10	notice	notice	NOUN
ftr-1851	370	11	]	]	PUNCT
ftr-1851	370	12	:	:	PUNCT
ftr-1851	370	13	(	(	PUNCT
ftr-1851	370	14	1	1	X
ftr-1851	370	15	)	)	PUNCT
ftr-1851	370	16	what	what	PRON
ftr-1851	370	17	general	general	ADJ
ftr-1851	370	18	principles	principle	NOUN
ftr-1851	370	19	of	of	ADP
ftr-1851	370	20	capitalization	capitalization	NOUN
ftr-1851	370	21	should	should	AUX
ftr-1851	370	22	be	be	AUX
ftr-1851	370	23	applied	apply	VERB
ftr-1851	370	24	?	?	PUNCT
ftr-1851	371	1	(	(	PUNCT
ftr-1851	371	2	2	2	X
ftr-1851	371	3	)	)	PUNCT
ftr-1851	371	4	what	what	PRON
ftr-1851	371	5	is	be	AUX
ftr-1851	371	6	the	the	DET
ftr-1851	371	7	appropriate	appropriate	ADJ
ftr-1851	371	8	"	"	PUNCT
ftr-1851	371	9	unit	unit	NOUN
ftr-1851	371	10	of	of	ADP
ftr-1851	371	11	property	property	NOUN
ftr-1851	371	12	"	"	PUNCT
ftr-1851	371	13	?	?	PUNCT
ftr-1851	372	1	(	(	PUNCT
ftr-1851	372	2	3	3	X
ftr-1851	372	3	)	)	PUNCT
ftr-1851	372	4	what	what	PRON
ftr-1851	372	5	is	be	AUX
ftr-1851	372	6	the	the	DET
ftr-1851	372	7	starting	starting	NOUN
ftr-1851	372	8	point	point	NOUN
ftr-1851	372	9	for	for	ADP
ftr-1851	372	10	determining	determine	VERB
ftr-1851	372	11	whether	whether	SCONJ
ftr-1851	372	12	property	property	NOUN
ftr-1851	372	13	value	value	NOUN
ftr-1851	372	14	is	be	AUX
ftr-1851	372	15	increased	increase	VERB
ftr-1851	372	16	or	or	CCONJ
ftr-1851	372	17	useful	useful	ADJ
ftr-1851	372	18	life	life	NOUN
ftr-1851	372	19	is	be	AUX
ftr-1851	372	20	prolonged	prolong	VERB
ftr-1851	372	21	?	?	PUNCT
ftr-1851	373	1	(	(	PUNCT
ftr-1851	373	2	11	11	NUM
ftr-1851	373	3	)	)	PUNCT
ftr-1851	373	4	should	should	AUX
ftr-1851	373	5	the	the	DET
ftr-1851	373	6	regulations	regulation	NOUN
ftr-1851	373	7	provide	provide	VERB
ftr-1851	373	8	"	"	PUNCT
ftr-1851	373	9	repair	repair	NOUN
ftr-1851	373	10	allowance	allowance	NOUN
ftr-1851	373	11	"	"	PUNCT
ftr-1851	373	12	type	type	NOUN
ftr-1851	373	13	rules	rule	NOUN
ftr-1851	373	14	?	?	PUNCT
ftr-1851	374	1	(	(	PUNCT
ftr-1851	374	2	12	12	NUM
ftr-1851	374	3	)	)	PUNCT
ftr-1851	374	4	should	should	AUX
ftr-1851	374	5	the	the	DET
ftr-1851	374	6	regulations	regulation	NOUN
ftr-1851	374	7	provide	provide	VERB
ftr-1851	374	8	a	a	DET
ftr-1851	374	9	de	de	X
ftr-1851	374	10	minimis	minimis	NOUN
ftr-1851	374	11	rule	rule	NOUN
ftr-1851	374	12	?	?	PUNCT
ftr-1851	375	1	(	(	PUNCT
ftr-1851	375	2	13	13	NUM
ftr-1851	375	3	)	)	PUNCT
ftr-1851	375	4	when	when	SCONJ
ftr-1851	375	5	should	should	AUX
ftr-1851	375	6	the	the	DET
ftr-1851	375	7	"	"	PUNCT
ftr-1851	375	8	plan	plan	NOUN
ftr-1851	375	9	of	of	ADP
ftr-1851	375	10	rehabilitation	rehabilitation	NOUN
ftr-1851	375	11	"	"	PUNCT
ftr-1851	375	12	doctrine	doctrine	NOUN
ftr-1851	375	13	be	be	AUX
ftr-1851	375	14	applied	apply	VERB
ftr-1851	375	15	?	?	PUNCT
ftr-1851	376	1	(	(	PUNCT
ftr-1851	376	2	15	15	NUM
ftr-1851	376	3	)	)	PUNCT
ftr-1851	376	4	are	be	AUX
ftr-1851	376	5	5	5	NUM
ftr-1851	376	6	.	.	PUNCT
ftr-1851	377	1	a	a	DET
ftr-1851	377	2	taxpayer	taxpayer	NOUN
ftr-1851	377	3	may	may	AUX
ftr-1851	377	4	elect	elect	VERB
ftr-1851	377	5	to	to	PART
ftr-1851	377	6	capitalize	capitalize	VERB
ftr-1851	377	7	and	and	CCONJ
ftr-1851	377	8	amortize	amortize	VERB
ftr-1851	377	9	prepaid	prepaid	ADJ
ftr-1851	377	10	expenses	expense	NOUN
ftr-1851	377	11	that	that	PRON
ftr-1851	377	12	cover	cover	VERB
ftr-1851	377	13	a	a	DET
ftr-1851	377	14	period	period	NOUN
ftr-1851	377	15	of	of	ADP
ftr-1851	377	16	twelve	twelve	NUM
ftr-1851	377	17	months	month	NOUN
ftr-1851	377	18	or	or	CCONJ
ftr-1851	377	19	less	less	ADJ
ftr-1851	377	20	.	.	PUNCT
ftr-1851	378	1	reg	reg	NOUN
ftr-1851	378	2	.	.	PUNCT
ftr-1851	379	1	§	§	PROPN
ftr-1851	379	2	1.263(a)-4(f)(7	1.263(a)-4(f)(7	NUM
ftr-1851	379	3	)	)	PUNCT
ftr-1851	379	4	.	.	PUNCT
ftr-1851	380	1	[	[	X
ftr-1851	380	2	vol.6	vol.6	NUM
ftr-1851	380	3	:	:	PUNCT
ftr-1851	380	4	si	si	PROPN
ftr-1851	380	5	recent	recent	ADJ
ftr-1851	380	6	developments	development	NOUN
ftr-1851	380	7	in	in	ADP
ftr-1851	380	8	federal	federal	ADJ
ftr-1851	380	9	income	income	NOUN
ftr-1851	380	10	taxation	taxation	NOUN
ftr-1851	380	11	there	there	ADV
ftr-1851	380	12	circumstances	circumstance	NOUN
ftr-1851	380	13	where	where	SCONJ
ftr-1851	380	14	tax	tax	NOUN
ftr-1851	380	15	treatment	treatment	NOUN
ftr-1851	380	16	should	should	AUX
ftr-1851	380	17	follow	follow	VERB
ftr-1851	380	18	financial	financial	ADJ
ftr-1851	380	19	or	or	CCONJ
ftr-1851	380	20	regulatory	regulatory	ADJ
ftr-1851	380	21	accounting	accounting	NOUN
ftr-1851	380	22	treatment	treatment	NOUN
ftr-1851	380	23	?	?	PUNCT
ftr-1851	381	1	3	3	X
ftr-1851	381	2	.	.	X
ftr-1851	381	3	go	go	VERB
ftr-1851	381	4	ahead	ahead	ADV
ftr-1851	381	5	and	and	CCONJ
ftr-1851	381	6	deduct	deduct	VERB
ftr-1851	381	7	the	the	DET
ftr-1851	381	8	cost	cost	NOUN
ftr-1851	381	9	of	of	ADP
ftr-1851	381	10	asbestos	asbestos	NOUN
ftr-1851	381	11	removal	removal	NOUN
ftr-1851	381	12	at	at	ADV
ftr-1851	381	13	least	least	ADJ
ftr-1851	381	14	as	as	ADV
ftr-1851	381	15	long	long	ADV
ftr-1851	381	16	as	as	SCONJ
ftr-1851	381	17	you	you	PRON
ftr-1851	381	18	do	do	AUX
ftr-1851	381	19	n't	not	PART
ftr-1851	381	20	change	change	VERB
ftr-1851	381	21	the	the	DET
ftr-1851	381	22	building	building	NOUN
ftr-1851	381	23	's	's	PART
ftr-1851	381	24	use	use	NOUN
ftr-1851	381	25	.	.	PUNCT
ftr-1851	382	1	cinergv	cinergv	PROPN
ftr-1851	382	2	corp	corp	PROPN
ftr-1851	382	3	.	.	PROPN
ftr-1851	382	4	v.	v.	PROPN
ftr-1851	382	5	united	united	PROPN
ftr-1851	382	6	states	states	PROPN
ftr-1851	382	7	,	,	PUNCT
ftr-1851	382	8	55	55	NUM
ftr-1851	382	9	fed	feed	VERB
ftr-1851	382	10	.	.	PUNCT
ftr-1851	383	1	cl	cl	NOUN
ftr-1851	383	2	.	.	PUNCT
ftr-1851	384	1	489	489	NUM
ftr-1851	384	2	,	,	PUNCT
ftr-1851	384	3	91	91	NUM
ftr-1851	384	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	384	5	2003	2003	NUM
ftr-1851	384	6	-	-	SYM
ftr-1851	384	7	1229	1229	NUM
ftr-1851	384	8	,	,	PUNCT
ftr-1851	384	9	2003	2003	NUM
ftr-1851	384	10	-	-	SYM
ftr-1851	384	11	1	1	NUM
ftr-1851	384	12	u.s.t.c	u.s.t.c	PROPN
ftr-1851	384	13	.	.	PROPN
ftr-1851	384	14	50,302	50,302	NUM
ftr-1851	384	15	(	(	PUNCT
ftr-1851	384	16	3/10/03	3/10/03	NUM
ftr-1851	384	17	)	)	PUNCT
ftr-1851	384	18	.	.	PUNCT
ftr-1851	385	1	the	the	DET
ftr-1851	385	2	court	court	NOUN
ftr-1851	385	3	of	of	ADP
ftr-1851	385	4	federal	federal	ADJ
ftr-1851	385	5	claims	claim	NOUN
ftr-1851	385	6	allowed	allow	VERB
ftr-1851	385	7	a	a	DET
ftr-1851	385	8	§	§	PROPN
ftr-1851	385	9	162	162	NUM
ftr-1851	385	10	deduction	deduction	NOUN
ftr-1851	385	11	for	for	ADP
ftr-1851	385	12	the	the	DET
ftr-1851	385	13	cost	cost	NOUN
ftr-1851	385	14	of	of	ADP
ftr-1851	385	15	removing	remove	VERB
ftr-1851	385	16	and	and	CCONJ
ftr-1851	385	17	encapsulating	encapsulate	VERB
ftr-1851	385	18	deteriorating	deteriorate	VERB
ftr-1851	385	19	fireproofing	fireproofing	NOUN
ftr-1851	385	20	material	material	NOUN
ftr-1851	385	21	that	that	PRON
ftr-1851	385	22	contained	contain	VERB
ftr-1851	385	23	asbestos	asbestos	NOUN
ftr-1851	385	24	fibers	fiber	NOUN
ftr-1851	385	25	.	.	PUNCT
ftr-1851	386	1	the	the	DET
ftr-1851	386	2	fireproofing	fireproofing	NOUN
ftr-1851	386	3	material	material	NOUN
ftr-1851	386	4	did	do	AUX
ftr-1851	386	5	not	not	PART
ftr-1851	386	6	create	create	VERB
ftr-1851	386	7	a	a	DET
ftr-1851	386	8	problem	problem	NOUN
ftr-1851	386	9	for	for	ADP
ftr-1851	386	10	years	year	NOUN
ftr-1851	386	11	,	,	PUNCT
ftr-1851	386	12	but	but	CCONJ
ftr-1851	386	13	as	as	SCONJ
ftr-1851	386	14	it	it	PRON
ftr-1851	386	15	deteriorated	deteriorate	VERB
ftr-1851	386	16	the	the	DET
ftr-1851	386	17	danger	danger	NOUN
ftr-1851	386	18	of	of	ADP
ftr-1851	386	19	the	the	DET
ftr-1851	386	20	asbestos	asbestos	NOUN
ftr-1851	386	21	circulating	circulate	VERB
ftr-1851	386	22	in	in	ADP
ftr-1851	386	23	the	the	DET
ftr-1851	386	24	offices	office	NOUN
ftr-1851	386	25	increased	increase	VERB
ftr-1851	386	26	.	.	PUNCT
ftr-1851	387	1	the	the	DET
ftr-1851	387	2	work	work	NOUN
ftr-1851	387	3	prevented	prevent	VERB
ftr-1851	387	4	the	the	DET
ftr-1851	387	5	asbestos	asbestos	NOUN
ftr-1851	387	6	from	from	ADP
ftr-1851	387	7	crumbling	crumble	VERB
ftr-1851	387	8	or	or	CCONJ
ftr-1851	387	9	circulating	circulate	VERB
ftr-1851	387	10	.	.	PUNCT
ftr-1851	388	1	in	in	ADP
ftr-1851	388	2	allowing	allow	VERB
ftr-1851	388	3	the	the	DET
ftr-1851	388	4	deduction	deduction	NOUN
ftr-1851	388	5	,	,	PUNCT
ftr-1851	388	6	the	the	DET
ftr-1851	388	7	court	court	NOUN
ftr-1851	388	8	applied	apply	VERB
ftr-1851	388	9	the	the	DET
ftr-1851	388	10	test	test	NOUN
ftr-1851	388	11	applied	apply	VERB
ftr-1851	388	12	by	by	ADP
ftr-1851	388	13	the	the	DET
ftr-1851	388	14	sixth	sixth	ADJ
ftr-1851	388	15	circuit	circuit	NOUN
ftr-1851	388	16	in	in	ADP
ftr-1851	388	17	united	united	ADJ
ftr-1851	388	18	dairy	dairy	NOUN
ftr-1851	388	19	farmers	farmer	NOUN
ftr-1851	388	20	,	,	PUNCT
ftr-1851	388	21	inc	inc	PROPN
ftr-1851	388	22	.	.	PROPN
ftr-1851	389	1	v.	v.	PROPN
ftr-1851	389	2	united	united	PROPN
ftr-1851	389	3	states	states	PROPN
ftr-1851	389	4	,	,	PUNCT
ftr-1851	389	5	267	267	NUM
ftr-1851	389	6	f.3d	f.3d	NUM
ftr-1851	389	7	510	510	NUM
ftr-1851	389	8	(	(	PUNCT
ftr-1851	389	9	6th	6th	NOUN
ftr-1851	389	10	cir.2001	cir.2001	NOUN
ftr-1851	389	11	)	)	PUNCT
ftr-1851	389	12	,	,	PUNCT
ftr-1851	390	1	and	and	CCONJ
ftr-1851	390	2	found	find	VERB
ftr-1851	390	3	all	all	PRON
ftr-1851	390	4	of	of	ADP
ftr-1851	390	5	the	the	DET
ftr-1851	390	6	elements	element	NOUN
ftr-1851	390	7	to	to	PART
ftr-1851	390	8	be	be	AUX
ftr-1851	390	9	met	meet	VERB
ftr-1851	390	10	.	.	PUNCT
ftr-1851	391	1	[	[	X
ftr-1851	391	2	t]hree	t]hree	NUM
ftr-1851	391	3	elements	element	NOUN
ftr-1851	391	4	must	must	AUX
ftr-1851	391	5	be	be	AUX
ftr-1851	391	6	satisfied	satisfied	ADJ
ftr-1851	391	7	for	for	ADP
ftr-1851	391	8	a	a	DET
ftr-1851	391	9	valid	valid	ADJ
ftr-1851	391	10	deduction	deduction	NOUN
ftr-1851	391	11	under	under	ADP
ftr-1851	391	12	§	§	PROPN
ftr-1851	391	13	162	162	NUM
ftr-1851	391	14	for	for	ADP
ftr-1851	391	15	environmental	environmental	ADJ
ftr-1851	391	16	cleanup	cleanup	NOUN
ftr-1851	391	17	costs	cost	NOUN
ftr-1851	391	18	:	:	PUNCT
ftr-1851	391	19	first	first	ADV
ftr-1851	391	20	,	,	PUNCT
ftr-1851	391	21	the	the	DET
ftr-1851	391	22	taxpayer	taxpayer	NOUN
ftr-1851	391	23	contaminated	contaminate	VERB
ftr-1851	391	24	the	the	DET
ftr-1851	391	25	property	property	NOUN
ftr-1851	391	26	in	in	ADP
ftr-1851	391	27	its	its	PRON
ftr-1851	391	28	ordinary	ordinary	ADJ
ftr-1851	391	29	course	course	NOUN
ftr-1851	391	30	of	of	ADP
ftr-1851	391	31	business	business	NOUN
ftr-1851	391	32	;	;	PUNCT
ftr-1851	391	33	second	second	X
ftr-1851	391	34	,	,	PUNCT
ftr-1851	391	35	the	the	DET
ftr-1851	391	36	taxpayer	taxpayer	NOUN
ftr-1851	391	37	cleaned	clean	VERB
ftr-1851	391	38	up	up	ADP
ftr-1851	391	39	the	the	DET
ftr-1851	391	40	contamination	contamination	NOUN
ftr-1851	391	41	to	to	PART
ftr-1851	391	42	restore	restore	VERB
ftr-1851	391	43	the	the	DET
ftr-1851	391	44	property	property	NOUN
ftr-1851	391	45	to	to	ADP
ftr-1851	391	46	its	its	PRON
ftr-1851	391	47	pre	pre	ADJ
ftr-1851	391	48	-	-	ADJ
ftr-1851	391	49	contamination	contamination	ADJ
ftr-1851	391	50	state	state	NOUN
ftr-1851	391	51	;	;	PUNCT
ftr-1851	391	52	third	third	ADV
ftr-1851	391	53	,	,	PUNCT
ftr-1851	391	54	the	the	DET
ftr-1851	391	55	cleanup	cleanup	NOUN
ftr-1851	391	56	did	do	AUX
ftr-1851	391	57	not	not	PART
ftr-1851	391	58	allow	allow	VERB
ftr-1851	391	59	the	the	DET
ftr-1851	391	60	taxpayer	taxpayer	NOUN
ftr-1851	391	61	to	to	PART
ftr-1851	391	62	put	put	VERB
ftr-1851	391	63	the	the	DET
ftr-1851	391	64	property	property	NOUN
ftr-1851	391	65	to	to	ADP
ftr-1851	391	66	a	a	DET
ftr-1851	391	67	new	new	ADJ
ftr-1851	391	68	use	use	NOUN
ftr-1851	391	69	.	.	PUNCT
ftr-1851	392	1	the	the	DET
ftr-1851	392	2	court	court	NOUN
ftr-1851	392	3	distinguished	distinguish	VERB
ftr-1851	392	4	united	united	ADJ
ftr-1851	392	5	dairy	dairy	NOUN
ftr-1851	392	6	farmers	farmer	NOUN
ftr-1851	392	7	,	,	PUNCT
ftr-1851	392	8	inc	inc	PROPN
ftr-1851	392	9	.	.	PROPN
ftr-1851	392	10	,	,	PUNCT
ftr-1851	392	11	in	in	ADP
ftr-1851	392	12	which	which	PRON
ftr-1851	392	13	the	the	DET
ftr-1851	392	14	taxpayer	taxpayer	NOUN
ftr-1851	392	15	acquired	acquire	VERB
ftr-1851	392	16	the	the	DET
ftr-1851	392	17	property	property	NOUN
ftr-1851	392	18	after	after	SCONJ
ftr-1851	392	19	it	it	PRON
ftr-1851	392	20	had	have	AUX
ftr-1851	392	21	been	be	AUX
ftr-1851	392	22	contaminated	contaminate	VERB
ftr-1851	392	23	,	,	PUNCT
ftr-1851	392	24	and	and	CCONJ
ftr-1851	392	25	dominion	dominion	NOUN
ftr-1851	392	26	resources	resource	NOUN
ftr-1851	392	27	,	,	PUNCT
ftr-1851	392	28	inc	inc	PROPN
ftr-1851	392	29	.	.	PROPN
ftr-1851	393	1	v.	v.	PROPN
ftr-1851	393	2	unites	unite	VERB
ftr-1851	393	3	states	state	NOUN
ftr-1851	393	4	,	,	PUNCT
ftr-1851	393	5	219	219	NUM
ftr-1851	393	6	f.3d	f.3d	NUM
ftr-1851	393	7	359	359	NUM
ftr-1851	393	8	(	(	PUNCT
ftr-1851	393	9	4th	4th	ADJ
ftr-1851	393	10	cir	cir	NOUN
ftr-1851	393	11	.	.	PROPN
ftr-1851	393	12	2000	2000	NUM
ftr-1851	393	13	)	)	PUNCT
ftr-1851	393	14	,	,	PUNCT
ftr-1851	393	15	in	in	ADP
ftr-1851	393	16	which	which	PRON
ftr-1851	393	17	the	the	DET
ftr-1851	393	18	environmental	environmental	ADJ
ftr-1851	393	19	remediation	remediation	NOUN
ftr-1851	393	20	adapted	adapt	VERB
ftr-1851	393	21	the	the	DET
ftr-1851	393	22	property	property	NOUN
ftr-1851	393	23	for	for	ADP
ftr-1851	393	24	a	a	DET
ftr-1851	393	25	different	different	ADJ
ftr-1851	393	26	use	use	NOUN
ftr-1851	393	27	.	.	PUNCT
ftr-1851	393	28	0	0	NUM
ftr-1851	394	1	note	note	NOUN
ftr-1851	394	2	,	,	PUNCT
ftr-1851	394	3	however	however	ADV
ftr-1851	394	4	,	,	PUNCT
ftr-1851	394	5	the	the	DET
ftr-1851	394	6	possibility	possibility	NOUN
ftr-1851	394	7	of	of	ADP
ftr-1851	394	8	deductibility	deductibility	NOUN
ftr-1851	394	9	of	of	ADP
ftr-1851	394	10	cleanup	cleanup	NOUN
ftr-1851	394	11	costs	cost	NOUN
ftr-1851	394	12	under	under	ADP
ftr-1851	394	13	§	§	PROPN
ftr-1851	394	14	198	198	NUM
ftr-1851	394	15	if	if	SCONJ
ftr-1851	394	16	the	the	DET
ftr-1851	394	17	site	site	NOUN
ftr-1851	394	18	is	be	AUX
ftr-1851	394	19	certified	certify	VERB
ftr-1851	394	20	by	by	ADP
ftr-1851	394	21	the	the	DET
ftr-1851	394	22	state	state	NOUN
ftr-1851	394	23	and	and	CCONJ
ftr-1851	394	24	the	the	DET
ftr-1851	394	25	expiration	expiration	NOUN
ftr-1851	394	26	date	date	NOUN
ftr-1851	394	27	of	of	ADP
ftr-1851	394	28	§	§	PROPN
ftr-1851	394	29	198	198	NUM
ftr-1851	394	30	is	be	AUX
ftr-1851	394	31	extended	extend	VERB
ftr-1851	394	32	beyond	beyond	ADP
ftr-1851	394	33	the	the	DET
ftr-1851	394	34	end	end	NOUN
ftr-1851	394	35	of	of	ADP
ftr-1851	394	36	2003	2003	NUM
ftr-1851	394	37	.	.	PUNCT
ftr-1851	395	1	4	4	X
ftr-1851	395	2	.	.	X
ftr-1851	395	3	would	would	AUX
ftr-1851	395	4	you	you	PRON
ftr-1851	395	5	like	like	VERB
ftr-1851	395	6	to	to	PART
ftr-1851	395	7	fly	fly	VERB
ftr-1851	395	8	on	on	ADP
ftr-1851	395	9	a	a	DET
ftr-1851	395	10	jet	jet	NOUN
ftr-1851	395	11	without	without	ADP
ftr-1851	395	12	its	its	PRON
ftr-1851	395	13	engines	engine	NOUN
ftr-1851	395	14	?	?	PUNCT
ftr-1851	396	1	fedex	fedex	NOUN
ftr-1851	396	2	corporation	corporation	PROPN
ftr-1851	396	3	v.	v.	PROPN
ftr-1851	396	4	united	united	PROPN
ftr-1851	396	5	states	states	PROPN
ftr-1851	396	6	,	,	PUNCT
ftr-1851	396	7	91	91	NUM
ftr-1851	396	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	396	9	2003	2003	NUM
ftr-1851	396	10	-	-	SYM
ftr-1851	396	11	1940,2003	1940,2003	NUM
ftr-1851	396	12	-	-	SYM
ftr-1851	396	13	1	1	NUM
ftr-1851	396	14	u.s.t.c	u.s.t.c	PROPN
ftr-1851	396	15	.	.	PROPN
ftr-1851	397	1	50,405	50,405	NUM
ftr-1851	397	2	(	(	PUNCT
ftr-1851	397	3	w.d	w.d	PROPN
ftr-1851	397	4	.	.	PROPN
ftr-1851	397	5	tenn	tenn	PROPN
ftr-1851	397	6	.	.	PUNCT
ftr-1851	397	7	4/7/03	4/7/03	NUM
ftr-1851	397	8	)	)	PUNCT
ftr-1851	397	9	.	.	PUNCT
ftr-1851	398	1	the	the	DET
ftr-1851	398	2	district	district	NOUN
ftr-1851	398	3	court	court	NOUN
ftr-1851	398	4	denied	deny	VERB
ftr-1851	398	5	the	the	DET
ftr-1851	398	6	taxpayer	taxpayer	NOUN
ftr-1851	398	7	's	's	PART
ftr-1851	398	8	motion	motion	NOUN
ftr-1851	398	9	for	for	ADP
ftr-1851	398	10	summary	summary	NOUN
ftr-1851	398	11	judgment	judgment	NOUN
ftr-1851	398	12	that	that	SCONJ
ftr-1851	398	13	expenditures	expenditure	NOUN
ftr-1851	398	14	for	for	ADP
ftr-1851	398	15	its	its	PRON
ftr-1851	398	16	off	off	ADJ
ftr-1851	398	17	-	-	PUNCT
ftr-1851	398	18	wing	wing	NOUN
ftr-1851	398	19	engine	engine	NOUN
ftr-1851	398	20	maintenance	maintenance	NOUN
ftr-1851	398	21	program	program	NOUN
ftr-1851	398	22	were	be	AUX
ftr-1851	398	23	deductible	deductible	ADJ
ftr-1851	398	24	repairs	repair	NOUN
ftr-1851	398	25	under	under	ADP
ftr-1851	398	26	reg	reg	NOUN
ftr-1851	398	27	.	.	PUNCT
ftr-1851	399	1	§	§	PROPN
ftr-1851	399	2	1.162	1.162	NUM
ftr-1851	399	3	-	-	SYM
ftr-1851	399	4	4	4	NUM
ftr-1851	399	5	.	.	PUNCT
ftr-1851	400	1	the	the	DET
ftr-1851	400	2	court	court	NOUN
ftr-1851	400	3	found	find	VERB
ftr-1851	400	4	that	that	SCONJ
ftr-1851	400	5	there	there	PRON
ftr-1851	400	6	was	be	VERB
ftr-1851	400	7	a	a	DET
ftr-1851	400	8	genuine	genuine	ADJ
ftr-1851	400	9	issue	issue	NOUN
ftr-1851	400	10	of	of	ADP
ftr-1851	400	11	fact	fact	NOUN
ftr-1851	400	12	regarding	regard	VERB
ftr-1851	400	13	whether	whether	SCONJ
ftr-1851	400	14	the	the	DET
ftr-1851	400	15	appropriate	appropriate	ADJ
ftr-1851	400	16	unit	unit	NOUN
ftr-1851	400	17	of	of	ADP
ftr-1851	400	18	property	property	NOUN
ftr-1851	400	19	for	for	ADP
ftr-1851	400	20	measuring	measure	VERB
ftr-1851	400	21	whether	whether	SCONJ
ftr-1851	400	22	the	the	DET
ftr-1851	400	23	expenditures	expenditure	NOUN
ftr-1851	400	24	added	add	VERB
ftr-1851	400	25	value	value	NOUN
ftr-1851	400	26	or	or	CCONJ
ftr-1851	400	27	materially	materially	ADV
ftr-1851	400	28	prolonged	prolonged	ADJ
ftr-1851	400	29	life	life	NOUN
ftr-1851	400	30	was	be	AUX
ftr-1851	400	31	(	(	PUNCT
ftr-1851	400	32	1	1	X
ftr-1851	400	33	)	)	PUNCT
ftr-1851	400	34	the	the	DET
ftr-1851	400	35	entire	entire	ADJ
ftr-1851	400	36	aircraft	aircraft	NOUN
ftr-1851	400	37	,	,	PUNCT
ftr-1851	400	38	as	as	SCONJ
ftr-1851	400	39	argued	argue	VERB
ftr-1851	400	40	by	by	ADP
ftr-1851	400	41	fedex	fedex	NOUN
ftr-1851	400	42	,	,	PUNCT
ftr-1851	400	43	or	or	CCONJ
ftr-1851	400	44	(	(	PUNCT
ftr-1851	400	45	2	2	X
ftr-1851	400	46	)	)	PUNCT
ftr-1851	400	47	the	the	DET
ftr-1851	400	48	jet	jet	NOUN
ftr-1851	400	49	engines	engine	NOUN
ftr-1851	400	50	and	and	CCONJ
ftr-1851	400	51	auxiliary	auxiliary	ADJ
ftr-1851	400	52	power	power	NOUN
ftr-1851	400	53	units	unit	NOUN
ftr-1851	400	54	,	,	PUNCT
ftr-1851	400	55	as	as	SCONJ
ftr-1851	400	56	argued	argue	VERB
ftr-1851	400	57	by	by	ADP
ftr-1851	400	58	the	the	DET
ftr-1851	400	59	government	government	NOUN
ftr-1851	400	60	.	.	PUNCT
ftr-1851	401	1	the	the	DET
ftr-1851	401	2	court	court	NOUN
ftr-1851	401	3	concluded	conclude	VERB
ftr-1851	401	4	that	that	SCONJ
ftr-1851	401	5	there	there	PRON
ftr-1851	401	6	is	be	VERB
ftr-1851	401	7	no	no	DET
ftr-1851	401	8	'	'	PUNCT
ftr-1851	401	9	entire	entire	ADJ
ftr-1851	401	10	vehicle	vehicle	NOUN
ftr-1851	401	11	'	'	PART
ftr-1851	401	12	rule	rule	NOUN
ftr-1851	401	13	of	of	ADP
ftr-1851	401	14	law	law	NOUN
ftr-1851	401	15	requiring	require	VERB
ftr-1851	401	16	that	that	SCONJ
ftr-1851	401	17	repairs	repair	NOUN
ftr-1851	401	18	be	be	AUX
ftr-1851	401	19	measured	measure	VERB
ftr-1851	401	20	against	against	ADP
ftr-1851	401	21	the	the	DET
ftr-1851	401	22	entire	entire	ADJ
ftr-1851	401	23	vehicle	vehicle	NOUN
ftr-1851	401	24	rather	rather	ADV
ftr-1851	401	25	than	than	ADP
ftr-1851	401	26	against	against	ADP
ftr-1851	401	27	components	component	NOUN
ftr-1851	401	28	.	.	PUNCT
ftr-1851	402	1	a.	a.	NOUN
ftr-1851	402	2	you	you	PRON
ftr-1851	402	3	do	do	AUX
ftr-1851	402	4	n't	not	PART
ftr-1851	402	5	have	have	VERB
ftr-1851	402	6	to	to	PART
ftr-1851	402	7	,	,	PUNCT
ftr-1851	402	8	at	at	ADP
ftr-1851	402	9	least	least	ADJ
ftr-1851	402	10	in	in	ADP
ftr-1851	402	11	memphis	memphis	PROPN
ftr-1851	402	12	.	.	PUNCT
ftr-1851	403	1	fedex	fedex	PROPN
ftr-1851	403	2	corp	corp	PROPN
ftr-1851	403	3	.	.	PROPN
ftr-1851	404	1	v.	v.	PROPN
ftr-1851	404	2	united	united	PROPN
ftr-1851	404	3	states	states	PROPN
ftr-1851	404	4	,	,	PUNCT
ftr-1851	404	5	291	291	NUM
ftr-1851	404	6	f.supp.2d	f.supp.2d	NOUN
ftr-1851	404	7	699,92	699,92	NUM
ftr-1851	404	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	404	9	2003	2003	NUM
ftr-1851	404	10	-	-	SYM
ftr-1851	404	11	5986,2003	5986,2003	NUM
ftr-1851	404	12	-	-	PUNCT
ftr-1851	404	13	2	2	NUM
ftr-1851	404	14	u.s.t.c	u.s.t.c	PROPN
ftr-1851	404	15	.	.	PROPN
ftr-1851	404	16	50	50	NUM
ftr-1851	404	17	,	,	PUNCT
ftr-1851	404	18	697	697	NUM
ftr-1851	404	19	(	(	PUNCT
ftr-1851	404	20	w.d	w.d	PROPN
ftr-1851	404	21	.	.	PROPN
ftr-1851	404	22	tenn	tenn	PROPN
ftr-1851	404	23	.	.	PROPN
ftr-1851	404	24	8/27/03	8/27/03	NUM
ftr-1851	404	25	)	)	PUNCT
ftr-1851	404	26	.	.	PUNCT
ftr-1851	405	1	taxpayer	taxpayer	NOUN
ftr-1851	405	2	was	be	AUX
ftr-1851	405	3	permitted	permit	VERB
ftr-1851	405	4	to	to	PART
ftr-1851	405	5	deduct	deduct	VERB
ftr-1851	405	6	the	the	DET
ftr-1851	405	7	costs	cost	NOUN
ftr-1851	405	8	of	of	ADP
ftr-1851	405	9	engine	engine	NOUN
ftr-1851	405	10	shop	shop	NOUN
ftr-1851	405	11	visits	visit	NOUN
ftr-1851	405	12	for	for	ADP
ftr-1851	405	13	jet	jet	NOUN
ftr-1851	405	14	aircraft	aircraft	NOUN
ftr-1851	405	15	engine	engine	NOUN
ftr-1851	405	16	inspection	inspection	NOUN
ftr-1851	405	17	,	,	PUNCT
ftr-1851	405	18	heavy	heavy	ADJ
ftr-1851	405	19	maintenance	maintenance	NOUN
ftr-1851	405	20	and	and	CCONJ
ftr-1851	405	21	repair	repair	NOUN
ftr-1851	405	22	because	because	SCONJ
ftr-1851	405	23	the	the	DET
ftr-1851	405	24	relevant	relevant	ADJ
ftr-1851	405	25	unit	unit	NOUN
ftr-1851	405	26	of	of	ADP
ftr-1851	405	27	property	property	NOUN
ftr-1851	405	28	was	be	AUX
ftr-1851	405	29	held	hold	VERB
ftr-1851	405	30	to	to	PART
ftr-1851	405	31	be	be	AUX
ftr-1851	405	32	the	the	DET
ftr-1851	405	33	entire	entire	ADJ
ftr-1851	405	34	aircraft	aircraft	NOUN
ftr-1851	405	35	,	,	PUNCT
ftr-1851	405	36	not	not	PART
ftr-1851	405	37	the	the	DET
ftr-1851	405	38	engine	engine	NOUN
ftr-1851	405	39	.	.	PUNCT
ftr-1851	406	1	2004	2004	NUM
ftr-1851	406	2	]	]	PUNCT
ftr-1851	406	3	florida	florida	PROPN
ftr-1851	406	4	tax	tax	PROPN
ftr-1851	406	5	review	review	NOUN
ftr-1851	406	6	5	5	NUM
ftr-1851	406	7	.	.	PUNCT
ftr-1851	406	8	judge	judge	PROPN
ftr-1851	406	9	laro	laro	PROPN
ftr-1851	406	10	draws	draw	VERB
ftr-1851	406	11	the	the	DET
ftr-1851	406	12	line	line	NOUN
ftr-1851	406	13	between	between	ADP
ftr-1851	406	14	deductible	deductible	ADJ
ftr-1851	406	15	expenses	expense	NOUN
ftr-1851	406	16	and	and	CCONJ
ftr-1851	406	17	capital	capital	NOUN
ftr-1851	406	18	expenditures	expenditure	NOUN
ftr-1851	406	19	.	.	PUNCT
ftr-1851	407	1	d'angelo	d'angelo	PROPN
ftr-1851	407	2	v.	v.	ADP
ftr-1851	407	3	commissioner	commissioner	PROPN
ftr-1851	407	4	,	,	PUNCT
ftr-1851	407	5	t.c	t.c	PROPN
ftr-1851	407	6	.	.	PROPN
ftr-1851	407	7	memo	memo	NOUN
ftr-1851	407	8	.	.	PUNCT
ftr-1851	408	1	2003	2003	NUM
ftr-1851	408	2	-	-	SYM
ftr-1851	408	3	295	295	NUM
ftr-1851	408	4	(	(	PUNCT
ftr-1851	408	5	10/23/03	10/23/03	PROPN
ftr-1851	408	6	)	)	PUNCT
ftr-1851	408	7	.	.	PUNCT
ftr-1851	409	1	in	in	ADP
ftr-1851	409	2	this	this	DET
ftr-1851	409	3	otherwise	otherwise	ADV
ftr-1851	409	4	unremarkable	unremarkable	ADJ
ftr-1851	409	5	case	case	NOUN
ftr-1851	409	6	,	,	PUNCT
ftr-1851	409	7	in	in	ADP
ftr-1851	409	8	the	the	DET
ftr-1851	409	9	context	context	NOUN
ftr-1851	409	10	of	of	ADP
ftr-1851	409	11	determining	determine	VERB
ftr-1851	409	12	whether	whether	SCONJ
ftr-1851	409	13	certain	certain	ADJ
ftr-1851	409	14	legal	legal	ADJ
ftr-1851	409	15	fees	fee	NOUN
ftr-1851	409	16	were	be	AUX
ftr-1851	409	17	currently	currently	ADV
ftr-1851	409	18	deductible	deductible	ADJ
ftr-1851	409	19	or	or	CCONJ
ftr-1851	409	20	were	be	AUX
ftr-1851	409	21	capital	capital	NOUN
ftr-1851	409	22	expenditures	expenditure	NOUN
ftr-1851	409	23	,	,	PUNCT
ftr-1851	409	24	judge	judge	PROPN
ftr-1851	409	25	laro	laro	PROPN
ftr-1851	409	26	articulated	articulate	VERB
ftr-1851	409	27	the	the	DET
ftr-1851	409	28	following	follow	VERB
ftr-1851	409	29	standards	standard	NOUN
ftr-1851	409	30	for	for	ADP
ftr-1851	409	31	drawing	draw	VERB
ftr-1851	409	32	the	the	DET
ftr-1851	409	33	line	line	NOUN
ftr-1851	409	34	between	between	ADP
ftr-1851	409	35	deductible	deductible	ADJ
ftr-1851	409	36	expenses	expense	NOUN
ftr-1851	409	37	and	and	CCONJ
ftr-1851	409	38	capital	capital	NOUN
ftr-1851	409	39	expenditures:6	expenditures:6	NOUN
ftr-1851	409	40	just	just	ADV
ftr-1851	409	41	because	because	SCONJ
ftr-1851	409	42	a	a	DET
ftr-1851	409	43	particular	particular	ADJ
ftr-1851	409	44	expense	expense	NOUN
ftr-1851	409	45	fits	fit	VERB
ftr-1851	409	46	within	within	ADP
ftr-1851	409	47	the	the	DET
ftr-1851	409	48	literal	literal	ADJ
ftr-1851	409	49	language	language	NOUN
ftr-1851	409	50	of	of	ADP
ftr-1851	409	51	section	section	NOUN
ftr-1851	409	52	162	162	NUM
ftr-1851	409	53	,	,	PUNCT
ftr-1851	409	54	it	it	PRON
ftr-1851	409	55	does	do	AUX
ftr-1851	409	56	not	not	PART
ftr-1851	409	57	automatically	automatically	ADV
ftr-1851	409	58	become	become	VERB
ftr-1851	409	59	deductible	deductible	ADJ
ftr-1851	409	60	.	.	PUNCT
ftr-1851	410	1	this	this	PRON
ftr-1851	410	2	is	be	AUX
ftr-1851	410	3	because	because	SCONJ
ftr-1851	410	4	other	other	ADJ
ftr-1851	410	5	sections	section	NOUN
ftr-1851	410	6	,	,	PUNCT
ftr-1851	410	7	such	such	ADJ
ftr-1851	410	8	as	as	ADP
ftr-1851	410	9	section	section	NOUN
ftr-1851	410	10	261	261	NUM
ftr-1851	410	11	,	,	PUNCT
ftr-1851	410	12	except	except	SCONJ
ftr-1851	410	13	certain	certain	ADJ
ftr-1851	410	14	payments	payment	NOUN
ftr-1851	410	15	from	from	ADP
ftr-1851	410	16	the	the	DET
ftr-1851	410	17	current	current	ADJ
ftr-1851	410	18	deductibility	deductibility	NOUN
ftr-1851	410	19	provisions	provision	NOUN
ftr-1851	410	20	.	.	PUNCT
ftr-1851	411	1	indopco	indopco	PROPN
ftr-1851	411	2	,	,	PUNCT
ftr-1851	411	3	inc	inc	PROPN
ftr-1851	411	4	.	.	PROPN
ftr-1851	412	1	v.	v.	PROPN
ftr-1851	412	2	commissioner	commissioner	PROPN
ftr-1851	412	3	,	,	PUNCT
ftr-1851	412	4	[	[	X
ftr-1851	412	5	503	503	NUM
ftr-1851	412	6	u.s	u.s	PROPN
ftr-1851	412	7	.	.	PROPN
ftr-1851	412	8	79	79	NUM
ftr-1851	412	9	(	(	PUNCT
ftr-1851	412	10	1992	1992	NUM
ftr-1851	412	11	)	)	PUNCT
ftr-1851	412	12	]	]	PUNCT
ftr-1851	412	13	.	.	PUNCT
ftr-1851	413	1	section	section	NOUN
ftr-1851	413	2	261	261	NUM
ftr-1851	413	3	states	state	NOUN
ftr-1851	413	4	that	that	SCONJ
ftr-1851	413	5	"	"	PUNCT
ftr-1851	413	6	no	no	DET
ftr-1851	413	7	deduction	deduction	NOUN
ftr-1851	413	8	shall	shall	AUX
ftr-1851	413	9	in	in	ADP
ftr-1851	413	10	any	any	DET
ftr-1851	413	11	case	case	NOUN
ftr-1851	413	12	be	be	AUX
ftr-1851	413	13	allowed	allow	VERB
ftr-1851	413	14	in	in	ADP
ftr-1851	413	15	respect	respect	NOUN
ftr-1851	413	16	of	of	ADP
ftr-1851	413	17	the	the	DET
ftr-1851	413	18	items	item	NOUN
ftr-1851	413	19	specified	specify	VERB
ftr-1851	413	20	in	in	ADP
ftr-1851	413	21	this	this	DET
ftr-1851	413	22	part	part	NOUN
ftr-1851	413	23	"	"	PUNCT
ftr-1851	413	24	,	,	PUNCT
ftr-1851	413	25	e.g.	e.g.	ADV
ftr-1851	413	26	,	,	PUNCT
ftr-1851	413	27	part	part	NOUN
ftr-1851	413	28	ix	ix	ADJ
ftr-1851	413	29	,	,	PUNCT
ftr-1851	413	30	items	item	NOUN
ftr-1851	413	31	not	not	PART
ftr-1851	413	32	deductible	deductible	ADJ
ftr-1851	413	33	.	.	PUNCT
ftr-1851	414	1	section	section	NOUN
ftr-1851	414	2	263(a)(1	263(a)(1	PROPN
ftr-1851	414	3	)	)	PUNCT
ftr-1851	414	4	,	,	PUNCT
ftr-1851	414	5	which	which	PRON
ftr-1851	414	6	is	be	AUX
ftr-1851	414	7	contained	contain	VERB
ftr-1851	414	8	in	in	ADP
ftr-1851	414	9	part	part	NOUN
ftr-1851	414	10	ix	ix	ADJ
ftr-1851	414	11	,	,	PUNCT
ftr-1851	414	12	generally	generally	ADV
ftr-1851	414	13	provides	provide	VERB
ftr-1851	414	14	that	that	SCONJ
ftr-1851	414	15	a	a	DET
ftr-1851	414	16	deduction	deduction	NOUN
ftr-1851	414	17	is	be	AUX
ftr-1851	414	18	not	not	PART
ftr-1851	414	19	allowed	allow	VERB
ftr-1851	414	20	for	for	ADP
ftr-1851	414	21	"	"	PUNCT
ftr-1851	414	22	any	any	DET
ftr-1851	414	23	amount	amount	NOUN
ftr-1851	414	24	paid	pay	VERB
ftr-1851	414	25	out	out	ADP
ftr-1851	414	26	for	for	ADP
ftr-1851	414	27	new	new	ADJ
ftr-1851	414	28	buildings	building	NOUN
ftr-1851	414	29	or	or	CCONJ
ftr-1851	414	30	for	for	ADP
ftr-1851	414	31	permanent	permanent	ADJ
ftr-1851	414	32	improvements	improvement	NOUN
ftr-1851	414	33	or	or	CCONJ
ftr-1851	414	34	betterments	betterment	NOUN
ftr-1851	414	35	made	make	VERB
ftr-1851	414	36	to	to	PART
ftr-1851	414	37	increase	increase	VERB
ftr-1851	414	38	the	the	DET
ftr-1851	414	39	value	value	NOUN
ftr-1851	414	40	of	of	ADP
ftr-1851	414	41	any	any	DET
ftr-1851	414	42	property	property	NOUN
ftr-1851	414	43	or	or	CCONJ
ftr-1851	414	44	estate	estate	NOUN
ftr-1851	414	45	.	.	PUNCT
ftr-1851	414	46	"	"	PUNCT
ftr-1851	415	1	as	as	SCONJ
ftr-1851	415	2	we	we	PRON
ftr-1851	415	3	recently	recently	ADV
ftr-1851	415	4	noted	note	VERB
ftr-1851	415	5	in	in	ADP
ftr-1851	415	6	lychuk	lychuk	PROPN
ftr-1851	415	7	v.	v.	ADP
ftr-1851	415	8	commissioner	commissioner	NOUN
ftr-1851	415	9	,	,	PUNCT
ftr-1851	415	10	[	[	X
ftr-1851	415	11	116	116	NUM
ftr-1851	415	12	t.c	t.c	PROPN
ftr-1851	415	13	.	.	PROPN
ftr-1851	415	14	374	374	NUM
ftr-1851	415	15	(	(	PUNCT
ftr-1851	415	16	201	201	NUM
ftr-1851	415	17	)	)	PUNCT
ftr-1851	415	18	]	]	PUNCT
ftr-1851	415	19	,	,	PUNCT
ftr-1851	415	20	the	the	DET
ftr-1851	415	21	supreme	supreme	PROPN
ftr-1851	415	22	court	court	PROPN
ftr-1851	415	23	's	's	PART
ftr-1851	415	24	mandate	mandate	NOUN
ftr-1851	415	25	as	as	ADP
ftr-1851	415	26	to	to	ADP
ftr-1851	415	27	capitalization	capitalization	NOUN
ftr-1851	415	28	requires	require	VERB
ftr-1851	415	29	that	that	SCONJ
ftr-1851	415	30	an	an	DET
ftr-1851	415	31	expenditure	expenditure	NOUN
ftr-1851	415	32	be	be	AUX
ftr-1851	415	33	capitalized	capitalize	VERB
ftr-1851	415	34	when	when	SCONJ
ftr-1851	415	35	it	it	PRON
ftr-1851	415	36	(	(	PUNCT
ftr-1851	415	37	1	1	X
ftr-1851	415	38	)	)	PUNCT
ftr-1851	415	39	creates	create	VERB
ftr-1851	415	40	a	a	DET
ftr-1851	415	41	separate	separate	ADJ
ftr-1851	415	42	and	and	CCONJ
ftr-1851	415	43	distinct	distinct	ADJ
ftr-1851	415	44	asset	asset	NOUN
ftr-1851	415	45	,	,	PUNCT
ftr-1851	415	46	(	(	PUNCT
ftr-1851	415	47	2	2	X
ftr-1851	415	48	)	)	PUNCT
ftr-1851	415	49	produces	produce	VERB
ftr-1851	415	50	a	a	DET
ftr-1851	415	51	significant	significant	ADJ
ftr-1851	415	52	future	future	ADJ
ftr-1851	415	53	benefit	benefit	NOUN
ftr-1851	415	54	,	,	PUNCT
ftr-1851	415	55	or	or	CCONJ
ftr-1851	415	56	(	(	PUNCT
ftr-1851	415	57	3	3	X
ftr-1851	415	58	)	)	PUNCT
ftr-1851	415	59	is	be	AUX
ftr-1851	415	60	incurred	incur	VERB
ftr-1851	415	61	"	"	PUNCT
ftr-1851	415	62	in	in	ADP
ftr-1851	415	63	connection	connection	NOUN
ftr-1851	415	64	with	with	ADP
ftr-1851	415	65	"	"	PUNCT
ftr-1851	415	66	the	the	DET
ftr-1851	415	67	acquisition	acquisition	NOUN
ftr-1851	415	68	of	of	ADP
ftr-1851	415	69	a	a	DET
ftr-1851	415	70	capital	capital	NOUN
ftr-1851	415	71	asset	asset	NOUN
ftr-1851	415	72	.	.	PUNCT
ftr-1851	416	1	see	see	VERB
ftr-1851	416	2	also	also	ADV
ftr-1851	416	3	commissioner	commissioner	NOUN
ftr-1851	416	4	v.	v.	ADP
ftr-1851	416	5	idaho	idaho	PROPN
ftr-1851	416	6	power	power	PROPN
ftr-1851	416	7	co.	co.	PROPN
ftr-1851	416	8	,	,	PUNCT
ftr-1851	416	9	418	418	NUM
ftr-1851	416	10	u.s	u.s	PROPN
ftr-1851	416	11	.	.	PROPN
ftr-1851	416	12	1	1	NUM
ftr-1851	416	13	,	,	PUNCT
ftr-1851	416	14	13	13	NUM
ftr-1851	416	15	(	(	PUNCT
ftr-1851	416	16	1974	1974	NUM
ftr-1851	416	17	)	)	PUNCT
ftr-1851	416	18	;	;	PUNCT
ftr-1851	416	19	woodward	woodward	PROPN
ftr-1851	416	20	v.	v.	PROPN
ftr-1851	416	21	commissioner	commissioner	PROPN
ftr-1851	416	22	,	,	PUNCT
ftr-1851	416	23	397	397	NUM
ftr-1851	416	24	u.s	u.s	PROPN
ftr-1851	416	25	.	.	PROPN
ftr-1851	416	26	572	572	NUM
ftr-1851	416	27	,	,	PUNCT
ftr-1851	416	28	575	575	NUM
ftr-1851	416	29	-	-	SYM
ftr-1851	416	30	576	576	NUM
ftr-1851	416	31	(	(	PUNCT
ftr-1851	416	32	1970	1970	NUM
ftr-1851	416	33	)	)	PUNCT
ftr-1851	416	34	.	.	PUNCT
ftr-1851	417	1	if	if	SCONJ
ftr-1851	417	2	any	any	PRON
ftr-1851	417	3	of	of	ADP
ftr-1851	417	4	the	the	DET
ftr-1851	417	5	three	three	NUM
ftr-1851	417	6	conditions	condition	NOUN
ftr-1851	417	7	is	be	AUX
ftr-1851	417	8	met	meet	VERB
ftr-1851	417	9	,	,	PUNCT
ftr-1851	417	10	an	an	DET
ftr-1851	417	11	expense	expense	NOUN
ftr-1851	417	12	may	may	AUX
ftr-1851	417	13	not	not	PART
ftr-1851	417	14	be	be	AUX
ftr-1851	417	15	deducted	deduct	VERB
ftr-1851	417	16	and	and	CCONJ
ftr-1851	417	17	must	must	AUX
ftr-1851	417	18	be	be	AUX
ftr-1851	417	19	capitalized	capitalize	VERB
ftr-1851	417	20	c.	c.	PROPN
ftr-1851	417	21	reasonable	reasonable	ADJ
ftr-1851	417	22	compensation	compensation	PROPN
ftr-1851	417	23	1	1	NUM
ftr-1851	417	24	.	.	PUNCT
ftr-1851	418	1	the	the	DET
ftr-1851	418	2	commissioner	commissioner	NOUN
ftr-1851	418	3	at	at	ADP
ftr-1851	418	4	least	least	ADJ
ftr-1851	418	5	has	have	VERB
ftr-1851	418	6	to	to	PART
ftr-1851	418	7	give	give	VERB
ftr-1851	418	8	it	it	PRON
ftr-1851	418	9	the	the	DET
ftr-1851	418	10	"	"	PUNCT
ftr-1851	418	11	good	good	ADJ
ftr-1851	418	12	old	old	ADJ
ftr-1851	418	13	college	college	NOUN
ftr-1851	418	14	try	try	NOUN
ftr-1851	418	15	"	"	PUNCT
ftr-1851	418	16	if	if	SCONJ
ftr-1851	418	17	he	he	PRON
ftr-1851	418	18	expects	expect	VERB
ftr-1851	418	19	to	to	PART
ftr-1851	418	20	win	win	VERB
ftr-1851	418	21	.	.	PUNCT
ftr-1851	419	1	devine	devine	PROPN
ftr-1851	419	2	brothers	brothers	PROPN
ftr-1851	419	3	,	,	PUNCT
ftr-1851	419	4	inc	inc	PROPN
ftr-1851	419	5	.	.	PROPN
ftr-1851	420	1	v.	v.	PROPN
ftr-1851	420	2	commissioner	commissioner	PROPN
ftr-1851	420	3	,	,	PUNCT
ftr-1851	420	4	t.c	t.c	PROPN
ftr-1851	420	5	.	.	PROPN
ftr-1851	420	6	memo	memo	NOUN
ftr-1851	420	7	.	.	PUNCT
ftr-1851	421	1	2003	2003	NUM
ftr-1851	421	2	-	-	SYM
ftr-1851	421	3	15	15	NUM
ftr-1851	421	4	(	(	PUNCT
ftr-1851	421	5	1/16/03	1/16/03	NUM
ftr-1851	421	6	)	)	PUNCT
ftr-1851	421	7	.	.	PUNCT
ftr-1851	422	1	judge	judge	PROPN
ftr-1851	422	2	cohen	cohen	PROPN
ftr-1851	422	3	upheld	uphold	VERB
ftr-1851	422	4	the	the	DET
ftr-1851	422	5	taxpayer	taxpayer	NOUN
ftr-1851	422	6	corporation	corporation	NOUN
ftr-1851	422	7	's	's	PART
ftr-1851	422	8	compensation	compensation	NOUN
ftr-1851	422	9	deduction	deduction	NOUN
ftr-1851	422	10	in	in	ADP
ftr-1851	422	11	full	full	ADJ
ftr-1851	422	12	.	.	PUNCT
ftr-1851	423	1	the	the	DET
ftr-1851	423	2	taxpayer	taxpayer	NOUN
ftr-1851	423	3	made	make	VERB
ftr-1851	423	4	a	a	DET
ftr-1851	423	5	prima	prima	NOUN
ftr-1851	423	6	facia	facia	NOUN
ftr-1851	423	7	case	case	NOUN
ftr-1851	423	8	for	for	ADP
ftr-1851	423	9	reasonableness	reasonableness	NOUN
ftr-1851	423	10	.	.	PUNCT
ftr-1851	424	1	the	the	DET
ftr-1851	424	2	salary	salary	NOUN
ftr-1851	424	3	was	be	AUX
ftr-1851	424	4	within	within	ADP
ftr-1851	424	5	the	the	DET
ftr-1851	424	6	range	range	NOUN
ftr-1851	424	7	paid	pay	VERB
ftr-1851	424	8	to	to	PART
ftr-1851	424	9	similarly	similarly	ADV
ftr-1851	424	10	situated	situated	ADJ
ftr-1851	424	11	executives	executive	NOUN
ftr-1851	424	12	.	.	PUNCT
ftr-1851	425	1	the	the	DET
ftr-1851	425	2	commissioner	commissioner	NOUN
ftr-1851	425	3	provided	provide	VERB
ftr-1851	425	4	no	no	DET
ftr-1851	425	5	evidence	evidence	NOUN
ftr-1851	425	6	to	to	ADP
ftr-1851	425	7	the	the	DET
ftr-1851	425	8	contrary	contrary	NOUN
ftr-1851	425	9	and	and	CCONJ
ftr-1851	425	10	failed	fail	VERB
ftr-1851	425	11	to	to	PART
ftr-1851	425	12	explain	explain	VERB
ftr-1851	425	13	how	how	SCONJ
ftr-1851	425	14	he	he	PRON
ftr-1851	425	15	calculated	calculate	VERB
ftr-1851	425	16	the	the	DET
ftr-1851	425	17	disallowed	disallow	VERB
ftr-1851	425	18	portion	portion	NOUN
ftr-1851	425	19	.	.	PUNCT
ftr-1851	426	1	under	under	ADP
ftr-1851	426	2	either	either	CCONJ
ftr-1851	426	3	a	a	DET
ftr-1851	426	4	traditional	traditional	ADJ
ftr-1851	426	5	multi	multi	ADJ
ftr-1851	426	6	-	-	ADJ
ftr-1851	426	7	factor	factor	NOUN
ftr-1851	426	8	test	test	NOUN
ftr-1851	426	9	or	or	CCONJ
ftr-1851	426	10	the	the	DET
ftr-1851	426	11	exacto	exacto	NOUN
ftr-1851	426	12	spring	spring	NOUN
ftr-1851	426	13	[	[	X
ftr-1851	426	14	196	196	NUM
ftr-1851	426	15	f.3d	f.3d	NUM
ftr-1851	426	16	833	833	NUM
ftr-1851	426	17	(	(	PUNCT
ftr-1851	426	18	7th	7th	ADJ
ftr-1851	426	19	cir	cir	NOUN
ftr-1851	426	20	.	.	PUNCT
ftr-1851	426	21	1999	1999	NUM
ftr-1851	426	22	)	)	PUNCT
ftr-1851	426	23	]	]	PUNCT
ftr-1851	426	24	hypothetical	hypothetical	ADJ
ftr-1851	426	25	investor	investor	NOUN
ftr-1851	426	26	test	test	NOUN
ftr-1851	426	27	,	,	PUNCT
ftr-1851	426	28	the	the	DET
ftr-1851	426	29	result	result	NOUN
ftr-1851	426	30	was	be	AUX
ftr-1851	426	31	the	the	DET
ftr-1851	426	32	same	same	ADJ
ftr-1851	426	33	.	.	PUNCT
ftr-1851	427	1	2	2	X
ftr-1851	427	2	.	.	X
ftr-1851	427	3	haffner	haffner	PROPN
ftr-1851	427	4	's	's	PART
ftr-1851	427	5	service	service	PROPN
ftr-1851	427	6	stations	stations	PROPN
ftr-1851	427	7	inc	inc	PROPN
ftr-1851	427	8	.	.	PROPN
ftr-1851	428	1	v.	v.	PROPN
ftr-1851	428	2	commissioner	commissioner	PROPN
ftr-1851	428	3	,	,	PUNCT
ftr-1851	428	4	326	326	NUM
ftr-1851	428	5	f.3d	f.3d	NUM
ftr-1851	428	6	1	1	NUM
ftr-1851	428	7	,	,	PUNCT
ftr-1851	428	8	91	91	NUM
ftr-1851	428	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	428	10	2003	2003	NUM
ftr-1851	428	11	-	-	SYM
ftr-1851	428	12	1461	1461	NUM
ftr-1851	428	13	,	,	PUNCT
ftr-1851	428	14	2003	2003	NUM
ftr-1851	428	15	-	-	SYM
ftr-1851	428	16	1	1	NUM
ftr-1851	428	17	u.s.t.c	u.s.t.c	PROPN
ftr-1851	428	18	.	.	PROPN
ftr-1851	429	1	50,333	50,333	NUM
ftr-1851	429	2	(	(	PUNCT
ftr-1851	429	3	1st	1st	ADJ
ftr-1851	429	4	cir	cir	NOUN
ftr-1851	429	5	.	.	PUNCT
ftr-1851	430	1	3/31/03	3/31/03	NUM
ftr-1851	430	2	)	)	PUNCT
ftr-1851	430	3	.	.	PUNCT
ftr-1851	431	1	a	a	DET
ftr-1851	431	2	corporation	corporation	NOUN
ftr-1851	431	3	's	's	PART
ftr-1851	431	4	payments	payment	NOUN
ftr-1851	431	5	to	to	ADP
ftr-1851	431	6	two	two	NUM
ftr-1851	431	7	officers	officer	NOUN
ftr-1851	431	8	[	[	X
ftr-1851	431	9	treasurer	treasurer	NOUN
ftr-1851	431	10	and	and	CCONJ
ftr-1851	431	11	assistant	assistant	NOUN
ftr-1851	431	12	treasurer	treasurer	NOUN
ftr-1851	431	13	,	,	PUNCT
ftr-1851	431	14	who	who	PRON
ftr-1851	431	15	were	be	AUX
ftr-1851	431	16	also	also	ADV
ftr-1851	431	17	wife	wife	NOUN
ftr-1851	431	18	and	and	CCONJ
ftr-1851	431	19	husband	husband	NOUN
ftr-1851	431	20	]	]	PUNCT
ftr-1851	431	21	were	be	AUX
ftr-1851	431	22	not	not	PART
ftr-1851	431	23	reasonable	reasonable	ADJ
ftr-1851	431	24	compensation	compensation	NOUN
ftr-1851	431	25	.	.	PUNCT
ftr-1851	432	1	the	the	DET
ftr-1851	432	2	corporation	corporation	NOUN
ftr-1851	432	3	was	be	AUX
ftr-1851	432	4	founded	found	VERB
ftr-1851	432	5	by	by	ADP
ftr-1851	432	6	the	the	DET
ftr-1851	432	7	treasurer	treasurer	NOUN
ftr-1851	432	8	's	's	PART
ftr-1851	432	9	parents	parent	NOUN
ftr-1851	432	10	and	and	CCONJ
ftr-1851	432	11	was	be	AUX
ftr-1851	432	12	run	run	VERB
ftr-1851	432	13	by	by	ADP
ftr-1851	432	14	one	one	NUM
ftr-1851	432	15	of	of	ADP
ftr-1851	432	16	their	their	PRON
ftr-1851	432	17	five	five	NUM
ftr-1851	432	18	children	child	NOUN
ftr-1851	432	19	.	.	PUNCT
ftr-1851	433	1	judge	judge	PROPN
ftr-1851	433	2	boudin	boudin	PROPN
ftr-1851	433	3	selected	select	VERB
ftr-1851	433	4	a	a	DET
ftr-1851	433	5	multifactor	multifactor	NOUN
ftr-1851	433	6	test	test	NOUN
ftr-1851	433	7	over	over	ADP
ftr-1851	433	8	the	the	DET
ftr-1851	433	9	exacto	exacto	PROPN
ftr-1851	433	10	spring	spring	PROPN
ftr-1851	433	11	corp	corp	PROPN
ftr-1851	433	12	.	.	PROPN
ftr-1851	433	13	v.	v.	PROPN
ftr-1851	433	14	commissioner	commissioner	PROPN
ftr-1851	433	15	,	,	PUNCT
ftr-1851	433	16	6	6	NUM
ftr-1851	433	17	.	.	X
ftr-1851	433	18	compare	compare	PROPN
ftr-1851	433	19	t.d	t.d	PROPN
ftr-1851	433	20	.	.	PROPN
ftr-1851	433	21	9108	9108	NUM
ftr-1851	433	22	,	,	PUNCT
ftr-1851	433	23	guidance	guidance	NOUN
ftr-1851	433	24	regarding	regard	VERB
ftr-1851	433	25	deduction	deduction	NOUN
ftr-1851	433	26	and	and	CCONJ
ftr-1851	433	27	capitalization	capitalization	NOUN
ftr-1851	433	28	of	of	ADP
ftr-1851	433	29	expenditures	expenditure	NOUN
ftr-1851	433	30	,	,	PUNCT
ftr-1851	433	31	69	69	NUM
ftr-1851	433	32	f.r	f.r	NOUN
ftr-1851	433	33	.	.	NOUN
ftr-1851	433	34	436	436	NUM
ftr-1851	433	35	(	(	PUNCT
ftr-1851	433	36	1/5/04	1/5/04	NUM
ftr-1851	433	37	)	)	PUNCT
ftr-1851	433	38	.	.	PUNCT
ftr-1851	434	1	[	[	X
ftr-1851	434	2	vol.-s	vol.-s	NUM
ftr-1851	434	3	recent	recent	ADJ
ftr-1851	434	4	developments	development	NOUN
ftr-1851	434	5	in	in	ADP
ftr-1851	434	6	federal	federal	ADJ
ftr-1851	434	7	income	income	NOUN
ftr-1851	434	8	taxation	taxation	NOUN
ftr-1851	434	9	196	196	NUM
ftr-1851	434	10	f.3d	f.3d	NUM
ftr-1851	434	11	833	833	NUM
ftr-1851	434	12	(	(	PUNCT
ftr-1851	434	13	7th	7th	ADJ
ftr-1851	434	14	cir	cir	NOUN
ftr-1851	434	15	.	.	PROPN
ftr-1851	434	16	1999	1999	NUM
ftr-1851	434	17	)	)	PUNCT
ftr-1851	434	18	,	,	PUNCT
ftr-1851	434	19	single	single	ADJ
ftr-1851	434	20	factor	factor	NOUN
ftr-1851	434	21	independent	independent	ADJ
ftr-1851	434	22	investor	investor	NOUN
ftr-1851	434	23	test	test	NOUN
ftr-1851	434	24	based	base	VERB
ftr-1851	434	25	on	on	ADP
ftr-1851	434	26	the	the	DET
ftr-1851	434	27	facts	fact	NOUN
ftr-1851	434	28	and	and	CCONJ
ftr-1851	434	29	circumstances	circumstance	NOUN
ftr-1851	434	30	of	of	ADP
ftr-1851	434	31	this	this	DET
ftr-1851	434	32	case	case	NOUN
ftr-1851	434	33	:	:	PUNCT
ftr-1851	434	34	return	return	NOUN
ftr-1851	434	35	on	on	ADP
ftr-1851	434	36	equity	equity	NOUN
ftr-1851	434	37	,	,	PUNCT
ftr-1851	434	38	while	while	SCONJ
ftr-1851	434	39	high	high	ADJ
ftr-1851	434	40	,	,	PUNCT
ftr-1851	434	41	was	be	AUX
ftr-1851	434	42	declining	decline	VERB
ftr-1851	434	43	in	in	ADP
ftr-1851	434	44	recent	recent	ADJ
ftr-1851	434	45	years	year	NOUN
ftr-1851	434	46	,	,	PUNCT
ftr-1851	434	47	and	and	CCONJ
ftr-1851	434	48	the	the	DET
ftr-1851	434	49	roles	role	NOUN
ftr-1851	434	50	played	play	VERB
ftr-1851	434	51	by	by	ADP
ftr-1851	434	52	the	the	DET
ftr-1851	434	53	two	two	NUM
ftr-1851	434	54	officers	officer	NOUN
ftr-1851	434	55	was	be	AUX
ftr-1851	434	56	relatively	relatively	ADV
ftr-1851	434	57	modest	modest	ADJ
ftr-1851	434	58	.	.	PUNCT
ftr-1851	435	1	3	3	X
ftr-1851	435	2	.	.	PUNCT
ftr-1851	435	3	an	an	DET
ftr-1851	435	4	old	old	ADJ
ftr-1851	435	5	-	-	PUNCT
ftr-1851	435	6	fashioned	fashioned	ADJ
ftr-1851	435	7	multi	multi	ADJ
ftr-1851	435	8	-	-	ADJ
ftr-1851	435	9	factor	factor	ADJ
ftr-1851	435	10	reasonable	reasonable	ADJ
ftr-1851	435	11	comp	comp	NOUN
ftr-1851	435	12	analysis	analysis	NOUN
ftr-1851	435	13	.	.	PUNCT
ftr-1851	436	1	brewer	brewer	NOUN
ftr-1851	436	2	quality	quality	NOUN
ftr-1851	436	3	homes	home	NOUN
ftr-1851	436	4	,	,	PUNCT
ftr-1851	436	5	inc	inc	PROPN
ftr-1851	436	6	.	.	PROPN
ftr-1851	437	1	v.	v.	PROPN
ftr-1851	437	2	commissioner	commissioner	PROPN
ftr-1851	437	3	,	,	PUNCT
ftr-1851	437	4	t.c	t.c	PROPN
ftr-1851	437	5	.	.	PROPN
ftr-1851	437	6	memo	memo	NOUN
ftr-1851	437	7	.	.	PUNCT
ftr-1851	438	1	2003	2003	NUM
ftr-1851	438	2	-	-	SYM
ftr-1851	438	3	200	200	NUM
ftr-1851	438	4	(	(	PUNCT
ftr-1851	438	5	7/10/03	7/10/03	NUM
ftr-1851	438	6	)	)	PUNCT
ftr-1851	438	7	.	.	PUNCT
ftr-1851	439	1	in	in	ADP
ftr-1851	439	2	an	an	DET
ftr-1851	439	3	case	case	NOUN
ftr-1851	439	4	appealable	appealable	NOUN
ftr-1851	439	5	to	to	ADP
ftr-1851	439	6	the	the	DET
ftr-1851	439	7	fifth	fifth	ADJ
ftr-1851	439	8	circuit	circuit	NOUN
ftr-1851	439	9	,	,	PUNCT
ftr-1851	439	10	the	the	DET
ftr-1851	439	11	tax	tax	NOUN
ftr-1851	439	12	court	court	NOUN
ftr-1851	439	13	(	(	PUNCT
ftr-1851	439	14	judge	judge	PROPN
ftr-1851	439	15	chabot	chabot	PROPN
ftr-1851	439	16	)	)	PUNCT
ftr-1851	439	17	applied	apply	VERB
ftr-1851	439	18	a	a	DET
ftr-1851	439	19	traditional	traditional	ADJ
ftr-1851	439	20	multi	multi	ADJ
ftr-1851	439	21	-	-	ADJ
ftr-1851	439	22	factor	factor	NOUN
ftr-1851	439	23	analysis	analysis	NOUN
ftr-1851	439	24	,	,	PUNCT
ftr-1851	439	25	based	base	VERB
ftr-1851	439	26	on	on	ADP
ftr-1851	439	27	the	the	DET
ftr-1851	439	28	factors	factor	NOUN
ftr-1851	439	29	enumerated	enumerate	VERB
ftr-1851	439	30	in	in	ADP
ftr-1851	439	31	ownesby	ownesby	PROPN
ftr-1851	439	32	&	&	CCONJ
ftr-1851	439	33	kritikos	kritikos	PROPN
ftr-1851	439	34	,	,	PUNCT
ftr-1851	439	35	inc	inc	PROPN
ftr-1851	439	36	.	.	PROPN
ftr-1851	440	1	v.	v.	PROPN
ftr-1851	440	2	commissioner	commissioner	PROPN
ftr-1851	440	3	,	,	PUNCT
ftr-1851	440	4	819	819	NUM
ftr-1851	440	5	f.2d	f.2d	SYM
ftr-1851	440	6	1315	1315	NUM
ftr-1851	440	7	(	(	PUNCT
ftr-1851	440	8	5th	5th	ADJ
ftr-1851	440	9	cir	cir	NOUN
ftr-1851	440	10	.	.	PUNCT
ftr-1851	440	11	1987	1987	NUM
ftr-1851	440	12	)	)	PUNCT
ftr-1851	441	1	,	,	PUNCT
ftr-1851	441	2	to	to	PART
ftr-1851	441	3	determine	determine	VERB
ftr-1851	441	4	the	the	DET
ftr-1851	441	5	portion	portion	NOUN
ftr-1851	441	6	of	of	ADP
ftr-1851	441	7	bonus	bonus	NOUN
ftr-1851	441	8	payments	payment	NOUN
ftr-1851	441	9	to	to	ADP
ftr-1851	441	10	the	the	DET
ftr-1851	441	11	president	president	NOUN
ftr-1851	441	12	of	of	ADP
ftr-1851	441	13	a	a	DET
ftr-1851	441	14	corporation	corporation	NOUN
ftr-1851	441	15	,	,	PUNCT
ftr-1851	441	16	all	all	PRON
ftr-1851	441	17	of	of	ADP
ftr-1851	441	18	the	the	DET
ftr-1851	441	19	stock	stock	NOUN
ftr-1851	441	20	of	of	ADP
ftr-1851	441	21	which	which	PRON
ftr-1851	441	22	was	be	AUX
ftr-1851	441	23	owned	own	VERB
ftr-1851	441	24	by	by	ADP
ftr-1851	441	25	the	the	DET
ftr-1851	441	26	president	president	NOUN
ftr-1851	441	27	and	and	CCONJ
ftr-1851	441	28	his	his	PRON
ftr-1851	441	29	wife	wife	NOUN
ftr-1851	441	30	,	,	PUNCT
ftr-1851	441	31	that	that	PRON
ftr-1851	441	32	was	be	AUX
ftr-1851	441	33	reasonable	reasonable	ADJ
ftr-1851	441	34	compensation	compensation	NOUN
ftr-1851	441	35	.	.	PUNCT
ftr-1851	442	1	judge	judge	PROPN
ftr-1851	442	2	chabot	chabot	PROPN
ftr-1851	442	3	observed	observe	VERB
ftr-1851	442	4	that	that	SCONJ
ftr-1851	442	5	the	the	DET
ftr-1851	442	6	"	"	PUNCT
ftr-1851	442	7	independent	independent	ADJ
ftr-1851	442	8	investor	investor	NOUN
ftr-1851	442	9	test	test	NOUN
ftr-1851	442	10	"	"	PUNCT
ftr-1851	442	11	is	be	AUX
ftr-1851	442	12	a	a	DET
ftr-1851	442	13	"	"	PUNCT
ftr-1851	442	14	lens	lens	NOUN
ftr-1851	442	15	through	through	ADP
ftr-1851	442	16	which	which	PRON
ftr-1851	442	17	the	the	DET
ftr-1851	442	18	entire	entire	ADJ
ftr-1851	442	19	analysis	analysis	NOUN
ftr-1851	442	20	should	should	AUX
ftr-1851	442	21	be	be	AUX
ftr-1851	442	22	viewed	view	VERB
ftr-1851	442	23	,	,	PUNCT
ftr-1851	442	24	"	"	PUNCT
ftr-1851	442	25	citing	cite	VERB
ftr-1851	442	26	dexsil	dexsil	PROPN
ftr-1851	442	27	corp	corp	PROPN
ftr-1851	442	28	.	.	PROPN
ftr-1851	443	1	v.	v.	PROPN
ftr-1851	443	2	commissioner	commissioner	PROPN
ftr-1851	443	3	,	,	PUNCT
ftr-1851	443	4	147	147	NUM
ftr-1851	443	5	f.3d	f.3d	NUM
ftr-1851	443	6	96	96	NUM
ftr-1851	443	7	,	,	PUNCT
ftr-1851	443	8	100	100	NUM
ftr-1851	443	9	-	-	SYM
ftr-1851	443	10	101	101	NUM
ftr-1851	443	11	(	(	PUNCT
ftr-1851	443	12	2d	2d	NUM
ftr-1851	443	13	cir	cir	NOUN
ftr-1851	443	14	.	.	PUNCT
ftr-1851	443	15	1998	1998	NUM
ftr-1851	443	16	)	)	PUNCT
ftr-1851	443	17	,	,	PUNCT
ftr-1851	443	18	and	and	CCONJ
ftr-1851	443	19	that	that	SCONJ
ftr-1851	443	20	"	"	PUNCT
ftr-1851	443	21	[	[	X
ftr-1851	443	22	d]iscerning	d]iscerne	VERB
ftr-1851	443	23	the	the	DET
ftr-1851	443	24	intent	intent	NOUN
ftr-1851	443	25	behind	behind	ADP
ftr-1851	443	26	the	the	DET
ftr-1851	443	27	payments	payment	NOUN
ftr-1851	443	28	also	also	ADV
ftr-1851	443	29	presents	present	VERB
ftr-1851	443	30	a	a	DET
ftr-1851	443	31	factual	factual	ADJ
ftr-1851	443	32	question	question	NOUN
ftr-1851	443	33	to	to	PART
ftr-1851	443	34	be	be	AUX
ftr-1851	443	35	resolved	resolve	VERB
ftr-1851	443	36	within	within	ADP
ftr-1851	443	37	the	the	DET
ftr-1851	443	38	bounds	bound	NOUN
ftr-1851	443	39	of	of	ADP
ftr-1851	443	40	the	the	DET
ftr-1851	443	41	individual	individual	ADJ
ftr-1851	443	42	case	case	NOUN
ftr-1851	443	43	.	.	PUNCT
ftr-1851	443	44	"	"	PUNCT
ftr-1851	444	1	4	4	X
ftr-1851	444	2	.	.	PUNCT
ftr-1851	444	3	t.d	t.d	PROPN
ftr-1851	444	4	.	.	PROPN
ftr-1851	444	5	9083	9083	NUM
ftr-1851	444	6	,	,	PUNCT
ftr-1851	444	7	golden	golden	ADJ
ftr-1851	444	8	parachute	parachute	NOUN
ftr-1851	444	9	payments	payment	NOUN
ftr-1851	444	10	,	,	PUNCT
ftr-1851	444	11	68	68	NUM
ftr-1851	444	12	f.r	f.r	NOUN
ftr-1851	444	13	.	.	NOUN
ftr-1851	444	14	45745	45745	NUM
ftr-1851	444	15	(	(	PUNCT
ftr-1851	444	16	8/14/03	8/14/03	NUM
ftr-1851	444	17	)	)	PUNCT
ftr-1851	444	18	.	.	PUNCT
ftr-1851	445	1	the	the	DET
ftr-1851	445	2	treasury	treasury	PROPN
ftr-1851	445	3	department	department	PROPN
ftr-1851	445	4	has	have	AUX
ftr-1851	445	5	promulgated	promulgate	VERB
ftr-1851	445	6	final	final	ADJ
ftr-1851	445	7	regulations	regulation	NOUN
ftr-1851	445	8	under	under	ADP
ftr-1851	445	9	§	§	PROPN
ftr-1851	445	10	280	280	NUM
ftr-1851	445	11	g	g	NOUN
ftr-1851	445	12	,	,	PUNCT
ftr-1851	445	13	relating	relate	VERB
ftr-1851	445	14	to	to	ADP
ftr-1851	445	15	payments	payment	NOUN
ftr-1851	445	16	contingent	contingent	NOUN
ftr-1851	445	17	on	on	ADP
ftr-1851	445	18	ownership	ownership	NOUN
ftr-1851	445	19	changes	change	NOUN
ftr-1851	445	20	.	.	PUNCT
ftr-1851	446	1	the	the	DET
ftr-1851	446	2	effective	effective	ADJ
ftr-1851	446	3	date	date	NOUN
ftr-1851	446	4	is	be	AUX
ftr-1851	446	5	8/4/03	8/4/03	NUM
ftr-1851	446	6	for	for	ADP
ftr-1851	446	7	payments	payment	NOUN
ftr-1851	446	8	contingent	contingent	ADJ
ftr-1851	446	9	on	on	ADP
ftr-1851	446	10	ownership	ownership	NOUN
ftr-1851	446	11	changes	change	NOUN
ftr-1851	446	12	occurring	occur	VERB
ftr-1851	446	13	after	after	ADP
ftr-1851	446	14	12/31/03	12/31/03	PROPN
ftr-1851	446	15	.	.	PROPN
ftr-1851	446	16	see	see	PROPN
ftr-1851	446	17	also	also	ADV
ftr-1851	446	18	,	,	PUNCT
ftr-1851	446	19	rev	rev	PROPN
ftr-1851	446	20	.	.	PROPN
ftr-1851	446	21	proc	proc	PROPN
ftr-1851	446	22	.	.	PUNCT
ftr-1851	447	1	2003	2003	NUM
ftr-1851	447	2	-	-	SYM
ftr-1851	447	3	68	68	NUM
ftr-1851	447	4	,	,	PUNCT
ftr-1851	447	5	2003	2003	NUM
ftr-1851	447	6	-	-	SYM
ftr-1851	447	7	34	34	NUM
ftr-1851	447	8	i.r.b	i.r.b	NOUN
ftr-1851	447	9	.	.	PUNCT
ftr-1851	448	1	856	856	NUM
ftr-1851	448	2	(	(	PUNCT
ftr-1851	448	3	8/1/03	8/1/03	NUM
ftr-1851	448	4	)	)	PUNCT
ftr-1851	448	5	for	for	ADP
ftr-1851	448	6	modified	modify	VERB
ftr-1851	448	7	stock	stock	NOUN
ftr-1851	448	8	option	option	NOUN
ftr-1851	448	9	valuation	valuation	NOUN
ftr-1851	448	10	guidance	guidance	NOUN
ftr-1851	448	11	for	for	ADP
ftr-1851	448	12	golden	golden	ADJ
ftr-1851	448	13	parachute	parachute	NOUN
ftr-1851	448	14	rules	rule	NOUN
ftr-1851	448	15	.	.	PUNCT
ftr-1851	449	1	d.	d.	PROPN
ftr-1851	449	2	miscellaneous	miscellaneous	PROPN
ftr-1851	449	3	expenses	expense	VERB
ftr-1851	449	4	1	1	NUM
ftr-1851	449	5	.	.	PUNCT
ftr-1851	449	6	without	without	ADP
ftr-1851	449	7	a	a	DET
ftr-1851	449	8	debt	debt	NOUN
ftr-1851	449	9	,	,	PUNCT
ftr-1851	449	10	there	there	PRON
ftr-1851	449	11	's	be	VERB
ftr-1851	449	12	no	no	DET
ftr-1851	449	13	interest	interest	NOUN
ftr-1851	449	14	.	.	PUNCT
ftr-1851	450	1	indeck	indeck	PROPN
ftr-1851	450	2	energy	energy	NOUN
ftr-1851	450	3	services	services	PROPN
ftr-1851	450	4	,	,	PUNCT
ftr-1851	450	5	inc	inc	PROPN
ftr-1851	450	6	.	.	PROPN
ftr-1851	451	1	v.	v.	PROPN
ftr-1851	451	2	commissioner	commissioner	PROPN
ftr-1851	451	3	,	,	PUNCT
ftr-1851	451	4	t.c	t.c	PROPN
ftr-1851	451	5	.	.	PROPN
ftr-1851	451	6	memo	memo	NOUN
ftr-1851	451	7	.	.	PUNCT
ftr-1851	452	1	2003	2003	NUM
ftr-1851	452	2	-	-	SYM
ftr-1851	452	3	101	101	NUM
ftr-1851	452	4	(	(	PUNCT
ftr-1851	452	5	4/11/03	4/11/03	NUM
ftr-1851	452	6	)	)	PUNCT
ftr-1851	452	7	.	.	PUNCT
ftr-1851	453	1	indeck	indeck	PROPN
ftr-1851	453	2	energy	energy	NOUN
ftr-1851	453	3	services	services	PROPN
ftr-1851	453	4	,	,	PUNCT
ftr-1851	453	5	inc	inc	PROPN
ftr-1851	453	6	.	.	PROPN
ftr-1851	453	7	(	(	PUNCT
ftr-1851	453	8	"	"	PUNCT
ftr-1851	453	9	indeck	indeck	NOUN
ftr-1851	453	10	"	"	PUNCT
ftr-1851	453	11	)	)	PUNCT
ftr-1851	453	12	fired	fire	VERB
ftr-1851	453	13	polsky	polsky	NOUN
ftr-1851	453	14	in	in	ADP
ftr-1851	453	15	1990	1990	NUM
ftr-1851	453	16	and	and	CCONJ
ftr-1851	453	17	in	in	ADP
ftr-1851	453	18	january	january	PROPN
ftr-1851	453	19	1991	1991	NUM
ftr-1851	453	20	an	an	DET
ftr-1851	453	21	arbitrator	arbitrator	NOUN
ftr-1851	453	22	ordered	order	VERB
ftr-1851	453	23	indeck	indeck	NOUN
ftr-1851	453	24	to	to	PART
ftr-1851	453	25	pay	pay	VERB
ftr-1851	453	26	polsky	polsky	NOUN
ftr-1851	453	27	$	$	SYM
ftr-1851	453	28	15,030,000	15,030,000	NUM
ftr-1851	453	29	to	to	PART
ftr-1851	453	30	repurchase	repurchase	VERB
ftr-1851	453	31	his	his	PRON
ftr-1851	453	32	shares	share	NOUN
ftr-1851	453	33	of	of	ADP
ftr-1851	453	34	indeck	indeck	NOUN
ftr-1851	453	35	stock	stock	PROPN
ftr-1851	453	36	.	.	PUNCT
ftr-1851	454	1	indeck	indeck	PROPN
ftr-1851	454	2	appealed	appeal	VERB
ftr-1851	454	3	,	,	PUNCT
ftr-1851	454	4	and	and	CCONJ
ftr-1851	454	5	the	the	DET
ftr-1851	454	6	case	case	NOUN
ftr-1851	454	7	was	be	AUX
ftr-1851	454	8	settled	settle	VERB
ftr-1851	454	9	in	in	ADP
ftr-1851	454	10	1994	1994	NUM
ftr-1851	454	11	pursuant	pursuant	NOUN
ftr-1851	454	12	to	to	ADP
ftr-1851	454	13	the	the	DET
ftr-1851	454	14	following	follow	VERB
ftr-1851	454	15	agreement	agreement	NOUN
ftr-1851	454	16	indeck	indeck	NOUN
ftr-1851	454	17	...	...	PUNCT
ftr-1851	454	18	agrees	agree	VERB
ftr-1851	454	19	to	to	PART
ftr-1851	454	20	purchase	purchase	VERB
ftr-1851	454	21	..	..	PUNCT
ftr-1851	454	22	,	,	PUNCT
ftr-1851	454	23	the	the	DET
ftr-1851	454	24	thirty	thirty	NUM
ftr-1851	454	25	(	(	PUNCT
ftr-1851	454	26	30	30	NUM
ftr-1851	454	27	)	)	PUNCT
ftr-1851	454	28	shares	share	NOUN
ftr-1851	454	29	of	of	ADP
ftr-1851	454	30	...	...	PUNCT
ftr-1851	454	31	stock	stock	NOUN
ftr-1851	454	32	..	..	PUNCT
ftr-1851	454	33	,	,	PUNCT
ftr-1851	454	34	for	for	ADP
ftr-1851	454	35	a	a	DET
ftr-1851	454	36	price	price	NOUN
ftr-1851	454	37	computed	compute	VERB
ftr-1851	454	38	as	as	SCONJ
ftr-1851	454	39	follows	follow	VERB
ftr-1851	454	40	(	(	PUNCT
ftr-1851	454	41	"	"	PUNCT
ftr-1851	454	42	purchase	purchase	NOUN
ftr-1851	454	43	price	price	NOUN
ftr-1851	454	44	"	"	PUNCT
ftr-1851	454	45	):	):	PUNCT
ftr-1851	454	46	(	(	PUNCT
ftr-1851	454	47	i	i	NOUN
ftr-1851	454	48	)	)	PUNCT
ftr-1851	454	49	...	...	PUNCT
ftr-1851	455	1	$	$	SYM
ftr-1851	455	2	501,000	501,000	NUM
ftr-1851	455	3	per	per	ADP
ftr-1851	455	4	share	share	NOUN
ftr-1851	455	5	,	,	PUNCT
ftr-1851	455	6	for	for	ADP
ftr-1851	455	7	a	a	DET
ftr-1851	455	8	total	total	NOUN
ftr-1851	455	9	of	of	ADP
ftr-1851	455	10	...	...	PUNCT
ftr-1851	455	11	$	$	SYM
ftr-1851	455	12	15,030,000	15,030,000	NUM
ftr-1851	455	13	;	;	PUNCT
ftr-1851	455	14	plus	plus	CCONJ
ftr-1851	455	15	(	(	PUNCT
ftr-1851	455	16	ii	ii	NOUN
ftr-1851	455	17	)	)	PUNCT
ftr-1851	455	18	an	an	DET
ftr-1851	455	19	amount	amount	NOUN
ftr-1851	455	20	determined	determine	VERB
ftr-1851	455	21	by	by	ADP
ftr-1851	455	22	ten	ten	NUM
ftr-1851	455	23	percent	percent	NOUN
ftr-1851	455	24	(	(	PUNCT
ftr-1851	455	25	10	10	NUM
ftr-1851	455	26	%	%	NOUN
ftr-1851	455	27	)	)	PUNCT
ftr-1851	455	28	per	per	ADP
ftr-1851	455	29	annum	annum	X
ftr-1851	455	30	on	on	ADP
ftr-1851	455	31	the	the	DET
ftr-1851	455	32	amount	amount	NOUN
ftr-1851	455	33	in	in	ADP
ftr-1851	455	34	(	(	PUNCT
ftr-1851	455	35	i	i	NOUN
ftr-1851	455	36	)	)	PUNCT
ftr-1851	455	37	from	from	ADP
ftr-1851	455	38	january	january	PROPN
ftr-1851	455	39	31	31	NUM
ftr-1851	455	40	,	,	PUNCT
ftr-1851	455	41	1991	1991	NUM
ftr-1851	455	42	through	through	ADP
ftr-1851	455	43	april	april	PROPN
ftr-1851	455	44	13	13	NUM
ftr-1851	455	45	,	,	PUNCT
ftr-1851	455	46	1994	1994	NUM
ftr-1851	455	47	for	for	ADP
ftr-1851	455	48	a	a	DET
ftr-1851	455	49	total	total	NOUN
ftr-1851	455	50	of	of	ADP
ftr-1851	455	51	...	...	PUNCT
ftr-1851	455	52	$	$	SYM
ftr-1851	455	53	4,809,600	4,809,600	NUM
ftr-1851	455	54	;	;	PUNCT
ftr-1851	455	55	plus	plus	CCONJ
ftr-1851	455	56	(	(	PUNCT
ftr-1851	455	57	iii	iii	X
ftr-1851	455	58	)	)	PUNCT
ftr-1851	455	59	an	an	DET
ftr-1851	455	60	amount	amount	NOUN
ftr-1851	455	61	determined	determine	VERB
ftr-1851	455	62	by	by	ADP
ftr-1851	455	63	interest	interest	NOUN
ftr-1851	455	64	on	on	ADP
ftr-1851	455	65	the	the	DET
ftr-1851	455	66	amount	amount	NOUN
ftr-1851	455	67	in	in	ADP
ftr-1851	455	68	(	(	PUNCT
ftr-1851	455	69	i	i	NOUN
ftr-1851	455	70	)	)	PUNCT
ftr-1851	455	71	at	at	ADP
ftr-1851	455	72	...	...	PUNCT
ftr-1851	456	1	[	[	X
ftr-1851	456	2	the	the	DET
ftr-1851	456	3	federal	federal	ADJ
ftr-1851	456	4	funds	fund	NOUN
ftr-1851	456	5	rate	rate	NOUN
ftr-1851	456	6	]	]	PUNCT
ftr-1851	456	7	between	between	ADP
ftr-1851	456	8	april	april	PROPN
ftr-1851	456	9	14	14	NUM
ftr-1851	456	10	,	,	PUNCT
ftr-1851	456	11	1994	1994	NUM
ftr-1851	456	12	and	and	CCONJ
ftr-1851	456	13	may	may	PROPN
ftr-1851	456	14	9	9	NUM
ftr-1851	456	15	,	,	PUNCT
ftr-1851	456	16	1994	1994	NUM
ftr-1851	456	17	,	,	PUNCT
ftr-1851	456	18	for	for	ADP
ftr-1851	456	19	a	a	DET
ftr-1851	456	20	total	total	NOUN
ftr-1851	456	21	of	of	ADP
ftr-1851	456	22	...	...	PUNCT
ftr-1851	456	23	$	$	SYM
ftr-1851	456	24	47,321.85	47,321.85	NUM
ftr-1851	456	25	.	.	PUNCT
ftr-1851	457	1	the	the	DET
ftr-1851	457	2	total	total	ADJ
ftr-1851	457	3	purchase	purchase	NOUN
ftr-1851	457	4	price	price	NOUN
ftr-1851	457	5	of	of	ADP
ftr-1851	457	6	...	...	PUNCT
ftr-1851	457	7	$	$	SYM
ftr-1851	457	8	19,886,921.85	19,886,921.85	NUM
ftr-1851	457	9	shall	shall	AUX
ftr-1851	457	10	be	be	AUX
ftr-1851	457	11	paid	pay	VERB
ftr-1851	457	12	...	...	PUNCT
ftr-1851	457	13	at	at	ADP
ftr-1851	457	14	the	the	DET
ftr-1851	457	15	closing	closing	NOUN
ftr-1851	457	16	.	.	PUNCT
ftr-1851	458	1	polsky	polsky	PROPN
ftr-1851	458	2	treated	treat	VERB
ftr-1851	458	3	the	the	DET
ftr-1851	458	4	full	full	ADJ
ftr-1851	458	5	$	$	SYM
ftr-1851	458	6	19,886,921.85	19,886,921.85	NUM
ftr-1851	458	7	as	as	ADP
ftr-1851	458	8	the	the	DET
ftr-1851	458	9	amount	amount	NOUN
ftr-1851	458	10	realized	realize	VERB
ftr-1851	458	11	on	on	ADP
ftr-1851	458	12	the	the	DET
ftr-1851	458	13	stock	stock	NOUN
ftr-1851	458	14	.	.	PUNCT
ftr-1851	459	1	indeck	indeck	PROPN
ftr-1851	459	2	treated	treat	VERB
ftr-1851	459	3	$	$	SYM
ftr-1851	459	4	15,030,000	15,030,000	NUM
ftr-1851	459	5	as	as	ADP
ftr-1851	459	6	the	the	DET
ftr-1851	459	7	price	price	NOUN
ftr-1851	459	8	of	of	ADP
ftr-1851	459	9	the	the	DET
ftr-1851	459	10	stock	stock	NOUN
ftr-1851	459	11	and	and	CCONJ
ftr-1851	459	12	deducted	deduct	VERB
ftr-1851	459	13	the	the	DET
ftr-1851	459	14	remaining	remain	VERB
ftr-1851	459	15	$	$	SYM
ftr-1851	459	16	4,856,922	4,856,922	NUM
ftr-1851	459	17	as	as	ADP
ftr-1851	459	18	interest	interest	NOUN
ftr-1851	459	19	.	.	PUNCT
ftr-1851	460	1	the	the	DET
ftr-1851	460	2	tax	tax	NOUN
ftr-1851	460	3	court	court	NOUN
ftr-1851	460	4	(	(	PUNCT
ftr-1851	460	5	judge	judge	NOUN
ftr-1851	460	6	gale	gale	PROPN
ftr-1851	460	7	)	)	PUNCT
ftr-1851	460	8	held	hold	VERB
ftr-1851	460	9	that	that	SCONJ
ftr-1851	460	10	no	no	DET
ftr-1851	460	11	portion	portion	NOUN
ftr-1851	460	12	of	of	ADP
ftr-1851	460	13	the	the	DET
ftr-1851	460	14	$	$	SYM
ftr-1851	460	15	19,886,921	19,886,921	NUM
ftr-1851	460	16	constituted	constitute	VERB
ftr-1851	460	17	interest	interest	NOUN
ftr-1851	460	18	on	on	ADP
ftr-1851	460	19	two	two	NUM
ftr-1851	460	20	alternative	alternative	ADJ
ftr-1851	460	21	grounds	ground	NOUN
ftr-1851	460	22	:	:	PUNCT
ftr-1851	460	23	first	first	ADV
ftr-1851	460	24	,	,	PUNCT
ftr-1851	460	25	the	the	DET
ftr-1851	460	26	evidence	evidence	NOUN
ftr-1851	460	27	,	,	PUNCT
ftr-1851	460	28	including	include	VERB
ftr-1851	460	29	indeck	indeck	NOUN
ftr-1851	460	30	's	's	PART
ftr-1851	460	31	failure	failure	NOUN
ftr-1851	460	32	to	to	PART
ftr-1851	460	33	issue	issue	VERB
ftr-1851	460	34	polsky	polsky	VERB
ftr-1851	460	35	a	a	DET
ftr-1851	460	36	form	form	NOUN
ftr-1851	460	37	1099	1099	NUM
ftr-1851	460	38	for	for	ADP
ftr-1851	460	39	interest	interest	NOUN
ftr-1851	460	40	,	,	PUNCT
ftr-1851	460	41	indicated	indicate	VERB
ftr-1851	460	42	that	that	SCONJ
ftr-1851	460	43	the	the	DET
ftr-1851	460	44	parties	party	NOUN
ftr-1851	460	45	intended	intend	VERB
ftr-1851	460	46	the	the	DET
ftr-1851	460	47	entire	entire	ADJ
ftr-1851	460	48	amount	amount	NOUN
ftr-1851	460	49	to	to	PART
ftr-1851	460	50	be	be	AUX
ftr-1851	460	51	the	the	DET
ftr-1851	460	52	stock	stock	NOUN
ftr-1851	460	53	purchase	purchase	NOUN
ftr-1851	460	54	price	price	NOUN
ftr-1851	460	55	.	.	PUNCT
ftr-1851	461	1	second	second	ADJ
ftr-1851	461	2	,	,	PUNCT
ftr-1851	461	3	until	until	SCONJ
ftr-1851	461	4	the	the	DET
ftr-1851	461	5	settlement	settlement	NOUN
ftr-1851	461	6	agreement	agreement	NOUN
ftr-1851	461	7	was	be	AUX
ftr-1851	461	8	signed	sign	VERB
ftr-1851	461	9	,	,	PUNCT
ftr-1851	461	10	there	there	PRON
ftr-1851	461	11	was	be	VERB
ftr-1851	461	12	no	no	DET
ftr-1851	461	13	indebtedness	indebtedness	NOUN
ftr-1851	461	14	within	within	ADP
ftr-1851	461	15	the	the	DET
ftr-1851	461	16	20041	20041	NUM
ftr-1851	461	17	florida	florida	PROPN
ftr-1851	461	18	tax	tax	NOUN
ftr-1851	461	19	review	review	NOUN
ftr-1851	461	20	meaning	meaning	NOUN
ftr-1851	461	21	of	of	ADP
ftr-1851	461	22	§	§	PROPN
ftr-1851	461	23	163(a	163(a	PROPN
ftr-1851	461	24	)	)	PUNCT
ftr-1851	461	25	on	on	ADP
ftr-1851	461	26	which	which	PRON
ftr-1851	461	27	interest	interest	NOUN
ftr-1851	461	28	could	could	AUX
ftr-1851	461	29	accrue	accrue	VERB
ftr-1851	461	30	-	-	PUNCT
ftr-1851	461	31	"	"	PUNCT
ftr-1851	461	32	it	it	PRON
ftr-1851	461	33	was	be	AUX
ftr-1851	461	34	not	not	PART
ftr-1851	461	35	paid	pay	VERB
ftr-1851	461	36	with	with	ADP
ftr-1851	461	37	respect	respect	NOUN
ftr-1851	461	38	to	to	ADP
ftr-1851	461	39	an	an	DET
ftr-1851	461	40	existing	exist	VERB
ftr-1851	461	41	,	,	PUNCT
ftr-1851	461	42	legally	legally	ADV
ftr-1851	461	43	enforceable	enforceable	ADJ
ftr-1851	461	44	obligation	obligation	NOUN
ftr-1851	461	45	for	for	ADP
ftr-1851	461	46	the	the	DET
ftr-1851	461	47	payment	payment	NOUN
ftr-1851	461	48	of	of	ADP
ftr-1851	461	49	a	a	DET
ftr-1851	461	50	principal	principal	ADJ
ftr-1851	461	51	sum	sum	NOUN
ftr-1851	461	52	,	,	PUNCT
ftr-1851	461	53	nor	nor	CCONJ
ftr-1851	461	54	was	be	AUX
ftr-1851	461	55	the	the	DET
ftr-1851	461	56	amount	amount	NOUN
ftr-1851	461	57	of	of	ADP
ftr-1851	461	58	the	the	DET
ftr-1851	461	59	obligation	obligation	NOUN
ftr-1851	461	60	fixed	fix	VERB
ftr-1851	461	61	as	as	ADP
ftr-1851	461	62	of	of	ADP
ftr-1851	461	63	the	the	DET
ftr-1851	461	64	date	date	NOUN
ftr-1851	461	65	the	the	DET
ftr-1851	461	66	purported	purport	VERB
ftr-1851	461	67	interest	interest	NOUN
ftr-1851	461	68	began	begin	VERB
ftr-1851	461	69	to	to	PART
ftr-1851	461	70	accrue	accrue	VERB
ftr-1851	461	71	.	.	PUNCT
ftr-1851	461	72	"	"	PUNCT
ftr-1851	462	1	the	the	DET
ftr-1851	462	2	court	court	NOUN
ftr-1851	462	3	distinguished	distinguish	VERB
ftr-1851	462	4	halle	halle	PROPN
ftr-1851	462	5	v.	v.	PROPN
ftr-1851	462	6	commissioner	commissioner	PROPN
ftr-1851	462	7	,	,	PUNCT
ftr-1851	462	8	83	83	NUM
ftr-1851	462	9	f.3d	f.3d	NUM
ftr-1851	462	10	649	649	NUM
ftr-1851	462	11	(	(	PUNCT
ftr-1851	462	12	4th	4th	ADJ
ftr-1851	462	13	cir	cir	NOUN
ftr-1851	462	14	.	.	PUNCT
ftr-1851	462	15	1996	1996	NUM
ftr-1851	462	16	)	)	PUNCT
ftr-1851	462	17	,	,	PUNCT
ftr-1851	462	18	rev'g	rev'g	NOUN
ftr-1851	462	19	on	on	ADP
ftr-1851	462	20	other	other	ADJ
ftr-1851	462	21	grounds	ground	NOUN
ftr-1851	462	22	kingstowne	kingstowne	PROPN
ftr-1851	462	23	v.	v.	ADP
ftr-1851	462	24	commissioner	commissioner	PROPN
ftr-1851	462	25	,	,	PUNCT
ftr-1851	462	26	t.c	t.c	PROPN
ftr-1851	462	27	.	.	PROPN
ftr-1851	462	28	memo	memo	NOUN
ftr-1851	462	29	.	.	PUNCT
ftr-1851	463	1	1994630	1994630	NUM
ftr-1851	463	2	,	,	PUNCT
ftr-1851	463	3	and	and	CCONJ
ftr-1851	463	4	dunlap	dunlap	PROPN
ftr-1851	463	5	v.	v.	PROPN
ftr-1851	463	6	commissioner	commissioner	PROPN
ftr-1851	463	7	,	,	PUNCT
ftr-1851	463	8	74	74	NUM
ftr-1851	463	9	t.c	t.c	PROPN
ftr-1851	463	10	.	.	PROPN
ftr-1851	463	11	1377	1377	NUM
ftr-1851	463	12	(	(	PUNCT
ftr-1851	463	13	1980	1980	NUM
ftr-1851	463	14	)	)	PUNCT
ftr-1851	463	15	,	,	PUNCT
ftr-1851	463	16	rev'd	rev'd	VERB
ftr-1851	463	17	on	on	ADP
ftr-1851	463	18	other	other	ADJ
ftr-1851	463	19	grounds	ground	NOUN
ftr-1851	463	20	,	,	PUNCT
ftr-1851	463	21	670	670	NUM
ftr-1851	463	22	f.2d	f.2d	SYM
ftr-1851	463	23	785	785	NUM
ftr-1851	463	24	(	(	PUNCT
ftr-1851	463	25	8th	8th	NOUN
ftr-1851	463	26	cir.1982	cir.1982	NOUN
ftr-1851	463	27	)	)	PUNCT
ftr-1851	463	28	,	,	PUNCT
ftr-1851	463	29	on	on	ADP
ftr-1851	463	30	the	the	DET
ftr-1851	463	31	ground	ground	NOUN
ftr-1851	463	32	that	that	SCONJ
ftr-1851	463	33	in	in	ADP
ftr-1851	463	34	both	both	PRON
ftr-1851	463	35	of	of	ADP
ftr-1851	463	36	those	those	DET
ftr-1851	463	37	cases	case	NOUN
ftr-1851	463	38	,	,	PUNCT
ftr-1851	463	39	"	"	PUNCT
ftr-1851	463	40	there	there	PRON
ftr-1851	463	41	was	be	VERB
ftr-1851	463	42	agreement	agreement	NOUN
ftr-1851	463	43	between	between	ADP
ftr-1851	463	44	the	the	DET
ftr-1851	463	45	purported	purport	VERB
ftr-1851	463	46	debtor	debtor	NOUN
ftr-1851	463	47	and	and	CCONJ
ftr-1851	463	48	creditor	creditor	NOUN
ftr-1851	463	49	as	as	ADP
ftr-1851	463	50	to	to	ADP
ftr-1851	463	51	the	the	DET
ftr-1851	463	52	amount	amount	NOUN
ftr-1851	463	53	of	of	ADP
ftr-1851	463	54	the	the	DET
ftr-1851	463	55	obligation	obligation	NOUN
ftr-1851	463	56	and	and	CCONJ
ftr-1851	463	57	its	its	PRON
ftr-1851	463	58	due	due	ADJ
ftr-1851	463	59	date	date	NOUN
ftr-1851	463	60	,	,	PUNCT
ftr-1851	463	61	as	as	ADP
ftr-1851	463	62	of	of	ADP
ftr-1851	463	63	the	the	DET
ftr-1851	463	64	time	time	NOUN
ftr-1851	463	65	the	the	DET
ftr-1851	463	66	purported	purport	VERB
ftr-1851	463	67	interest	interest	NOUN
ftr-1851	463	68	began	begin	VERB
ftr-1851	463	69	to	to	PART
ftr-1851	463	70	accrue	accrue	VERB
ftr-1851	463	71	.	.	PUNCT
ftr-1851	463	72	"	"	PUNCT
ftr-1851	464	1	in	in	ADP
ftr-1851	464	2	contrast	contrast	NOUN
ftr-1851	464	3	,	,	PUNCT
ftr-1851	464	4	"	"	PUNCT
ftr-1851	464	5	indeck	indeck	NOUN
ftr-1851	464	6	's	's	PART
ftr-1851	464	7	obligation	obligation	NOUN
ftr-1851	464	8	and	and	CCONJ
ftr-1851	464	9	its	its	PRON
ftr-1851	464	10	due	due	ADJ
ftr-1851	464	11	date	date	NOUN
ftr-1851	464	12	were	be	AUX
ftr-1851	464	13	disputed	dispute	VERB
ftr-1851	464	14	during	during	ADP
ftr-1851	464	15	the	the	DET
ftr-1851	464	16	period	period	NOUN
ftr-1851	464	17	that	that	PRON
ftr-1851	464	18	the	the	DET
ftr-1851	464	19	bulk	bulk	NOUN
ftr-1851	464	20	of	of	ADP
ftr-1851	464	21	the	the	DET
ftr-1851	464	22	claimed	claim	VERB
ftr-1851	464	23	interest	interest	NOUN
ftr-1851	464	24	purportedly	purportedly	ADV
ftr-1851	464	25	accrued	accrue	VERB
ftr-1851	464	26	.	.	PUNCT
ftr-1851	464	27	"	"	PUNCT
ftr-1851	465	1	2	2	NUM
ftr-1851	465	2	.	.	X
ftr-1851	465	3	every	every	DET
ftr-1851	465	4	buck	buck	NOUN
ftr-1851	465	5	counts	count	VERB
ftr-1851	465	6	even	even	ADV
ftr-1851	465	7	if	if	SCONJ
ftr-1851	465	8	not	not	PART
ftr-1851	465	9	spent	spend	VERB
ftr-1851	465	10	on	on	ADP
ftr-1851	465	11	a	a	DET
ftr-1851	465	12	springmaid	springmaid	ADJ
ftr-1851	465	13	sheet	sheet	NOUN
ftr-1851	465	14	.	.	PUNCT
ftr-1851	465	15	'	'	PUNCT
ftr-1851	466	1	t.d	t.d	PROPN
ftr-1851	466	2	.	.	PROPN
ftr-1851	466	3	9064	9064	NUM
ftr-1851	466	4	,	,	PUNCT
ftr-1851	466	5	substantiation	substantiation	NOUN
ftr-1851	466	6	of	of	ADP
ftr-1851	466	7	incidental	incidental	ADJ
ftr-1851	466	8	expenses	expense	NOUN
ftr-1851	466	9	,	,	PUNCT
ftr-1851	466	10	68	68	NUM
ftr-1851	466	11	f.r	f.r	NOUN
ftr-1851	466	12	.	.	NOUN
ftr-1851	466	13	39011	39011	NUM
ftr-1851	466	14	(	(	PUNCT
ftr-1851	466	15	7/1/03	7/1/03	NUM
ftr-1851	466	16	)	)	PUNCT
ftr-1851	466	17	.	.	PUNCT
ftr-1851	467	1	reg	reg	NOUN
ftr-1851	467	2	.	.	PUNCT
ftr-1851	468	1	§	§	PROPN
ftr-1851	468	2	1.274	1.274	NUM
ftr-1851	468	3	-	-	SYM
ftr-1851	468	4	5	5	NUM
ftr-1851	468	5	0)(3	0)(3	NOUN
ftr-1851	468	6	)	)	PUNCT
ftr-1851	468	7	authorizes	authorize	VERB
ftr-1851	468	8	the	the	DET
ftr-1851	468	9	commissioner	commissioner	NOUN
ftr-1851	468	10	to	to	PART
ftr-1851	468	11	permit	permit	VERB
ftr-1851	468	12	taxpayers	taxpayer	NOUN
ftr-1851	468	13	traveling	travel	VERB
ftr-1851	468	14	away	away	ADV
ftr-1851	468	15	from	from	ADP
ftr-1851	468	16	home	home	NOUN
ftr-1851	468	17	to	to	PART
ftr-1851	468	18	use	use	VERB
ftr-1851	468	19	a	a	DET
ftr-1851	468	20	specified	specify	VERB
ftr-1851	468	21	amount	amount	NOUN
ftr-1851	468	22	for	for	ADP
ftr-1851	468	23	incidental	incidental	ADJ
ftr-1851	468	24	expenses	expense	NOUN
ftr-1851	468	25	in	in	ADP
ftr-1851	468	26	lieu	lieu	NOUN
ftr-1851	468	27	of	of	ADP
ftr-1851	468	28	substantiating	substantiate	VERB
ftr-1851	468	29	(	(	PUNCT
ftr-1851	468	30	under	under	ADP
ftr-1851	468	31	§	§	PROPN
ftr-1851	468	32	274(d	274(d	PROPN
ftr-1851	468	33	)	)	PUNCT
ftr-1851	468	34	)	)	PUNCT
ftr-1851	469	1	the	the	DET
ftr-1851	469	2	actual	actual	ADJ
ftr-1851	469	3	cost	cost	NOUN
ftr-1851	469	4	of	of	ADP
ftr-1851	469	5	incidental	incidental	ADJ
ftr-1851	469	6	expenses	expense	NOUN
ftr-1851	469	7	.	.	PUNCT
ftr-1851	470	1	applicable	applicable	ADJ
ftr-1851	470	2	to	to	ADP
ftr-1851	470	3	expenses	expense	NOUN
ftr-1851	470	4	paid	pay	VERB
ftr-1851	470	5	or	or	CCONJ
ftr-1851	470	6	incurred	incur	VERB
ftr-1851	470	7	after	after	ADP
ftr-1851	470	8	9/30/02	9/30/02	NUM
ftr-1851	470	9	.	.	PUNCT
ftr-1851	471	1	3	3	X
ftr-1851	471	2	.	.	X
ftr-1851	471	3	issuers	issuer	NOUN
ftr-1851	471	4	of	of	ADP
ftr-1851	471	5	so	so	ADV
ftr-1851	471	6	-	-	PUNCT
ftr-1851	471	7	called	call	VERB
ftr-1851	471	8	"	"	PUNCT
ftr-1851	471	9	feline	feline	ADJ
ftr-1851	471	10	prides	pride	VERB
ftr-1851	471	11	"	"	PUNCT
ftr-1851	471	12	investment	investment	NOUN
ftr-1851	471	13	units	unit	NOUN
ftr-1851	471	14	may	may	AUX
ftr-1851	471	15	deduct	deduct	VERB
ftr-1851	471	16	interest	interest	NOUN
ftr-1851	471	17	on	on	ADP
ftr-1851	471	18	the	the	DET
ftr-1851	471	19	debt	debt	NOUN
ftr-1851	471	20	component	component	NOUN
ftr-1851	471	21	.	.	PUNCT
ftr-1851	472	1	rev	rev	PROPN
ftr-1851	472	2	.	.	PROPN
ftr-1851	473	1	rul	rul	PROPN
ftr-1851	473	2	.	.	PUNCT
ftr-1851	473	3	2003	2003	NUM
ftr-1851	473	4	-	-	SYM
ftr-1851	473	5	97,2003	97,2003	NUM
ftr-1851	473	6	-	-	PUNCT
ftr-1851	473	7	34	34	NUM
ftr-1851	473	8	i.r.b	i.r.b	NOUN
ftr-1851	473	9	.	.	PUNCT
ftr-1851	474	1	380	380	NUM
ftr-1851	474	2	(	(	PUNCT
ftr-1851	474	3	8/25/03	8/25/03	NUM
ftr-1851	474	4	)	)	PUNCT
ftr-1851	474	5	.	.	PUNCT
ftr-1851	475	1	this	this	DET
ftr-1851	475	2	ruling	ruling	NOUN
ftr-1851	475	3	deals	deal	VERB
ftr-1851	475	4	with	with	ADP
ftr-1851	475	5	whether	whether	SCONJ
ftr-1851	475	6	,	,	PUNCT
ftr-1851	475	7	under	under	ADP
ftr-1851	475	8	very	very	ADV
ftr-1851	475	9	detailed	detailed	ADJ
ftr-1851	475	10	facts	fact	NOUN
ftr-1851	475	11	,	,	PUNCT
ftr-1851	475	12	a	a	DET
ftr-1851	475	13	corporation	corporation	NOUN
ftr-1851	475	14	that	that	PRON
ftr-1851	475	15	issues	issue	VERB
ftr-1851	475	16	units	unit	NOUN
ftr-1851	475	17	,	,	PUNCT
ftr-1851	475	18	each	each	PRON
ftr-1851	475	19	consisting	consist	VERB
ftr-1851	475	20	of	of	ADP
ftr-1851	475	21	instruments	instrument	NOUN
ftr-1851	475	22	in	in	ADP
ftr-1851	475	23	the	the	DET
ftr-1851	475	24	form	form	NOUN
ftr-1851	475	25	of	of	ADP
ftr-1851	475	26	a	a	DET
ftr-1851	475	27	5	5	NUM
ftr-1851	475	28	-	-	PUNCT
ftr-1851	475	29	year	year	NOUN
ftr-1851	475	30	note	note	NOUN
ftr-1851	475	31	and	and	CCONJ
ftr-1851	475	32	a	a	DET
ftr-1851	475	33	3	3	NUM
ftr-1851	475	34	-	-	PUNCT
ftr-1851	475	35	year	year	NOUN
ftr-1851	475	36	forward	forward	ADJ
ftr-1851	475	37	contract	contract	NOUN
ftr-1851	475	38	to	to	PART
ftr-1851	475	39	purchase	purchase	VERB
ftr-1851	475	40	a	a	DET
ftr-1851	475	41	quantity	quantity	NOUN
ftr-1851	475	42	of	of	ADP
ftr-1851	475	43	the	the	DET
ftr-1851	475	44	corporation	corporation	NOUN
ftr-1851	475	45	's	's	PART
ftr-1851	475	46	common	common	ADJ
ftr-1851	475	47	stock	stock	NOUN
ftr-1851	475	48	,	,	PUNCT
ftr-1851	475	49	may	may	AUX
ftr-1851	475	50	deduct	deduct	VERB
ftr-1851	475	51	the	the	DET
ftr-1851	475	52	"	"	PUNCT
ftr-1851	475	53	interest	interest	NOUN
ftr-1851	475	54	"	"	PUNCT
ftr-1851	475	55	accruing	accrue	VERB
ftr-1851	475	56	on	on	ADP
ftr-1851	475	57	the	the	DET
ftr-1851	475	58	note	note	NOUN
ftr-1851	475	59	under	under	ADP
ftr-1851	475	60	§	§	PROPN
ftr-1851	475	61	163(a	163(a	PROPN
ftr-1851	475	62	)	)	PUNCT
ftr-1851	475	63	,	,	PUNCT
ftr-1851	475	64	or	or	CCONJ
ftr-1851	475	65	whether	whether	SCONJ
ftr-1851	475	66	the	the	DET
ftr-1851	475	67	deduction	deduction	NOUN
ftr-1851	475	68	is	be	AUX
ftr-1851	475	69	disallowed	disallow	VERB
ftr-1851	475	70	by	by	ADP
ftr-1851	475	71	163	163	NUM
ftr-1851	475	72	(	(	PUNCT
ftr-1851	475	73	)	)	PUNCT
ftr-1851	475	74	.	.	PUNCT
ftr-1851	476	1	the	the	DET
ftr-1851	476	2	ruling	ruling	NOUN
ftr-1851	476	3	held	hold	VERB
ftr-1851	476	4	that	that	SCONJ
ftr-1851	476	5	the	the	DET
ftr-1851	476	6	instrument	instrument	NOUN
ftr-1851	476	7	was	be	AUX
ftr-1851	476	8	a	a	DET
ftr-1851	476	9	debt	debt	NOUN
ftr-1851	476	10	instrument	instrument	NOUN
ftr-1851	476	11	,	,	PUNCT
ftr-1851	476	12	even	even	ADV
ftr-1851	476	13	though	though	SCONJ
ftr-1851	476	14	the	the	DET
ftr-1851	476	15	components	component	NOUN
ftr-1851	476	16	were	be	AUX
ftr-1851	476	17	severable	severable	ADJ
ftr-1851	476	18	when	when	SCONJ
ftr-1851	476	19	issued	issue	VERB
ftr-1851	476	20	.	.	PUNCT
ftr-1851	477	1	the	the	DET
ftr-1851	477	2	instrument	instrument	NOUN
ftr-1851	477	3	was	be	AUX
ftr-1851	477	4	not	not	PART
ftr-1851	477	5	a	a	DET
ftr-1851	477	6	disqualified	disqualified	ADJ
ftr-1851	477	7	debt	debt	NOUN
ftr-1851	477	8	instrument	instrument	NOUN
ftr-1851	477	9	under	under	ADP
ftr-1851	477	10	§	§	PROPN
ftr-1851	477	11	163(l)(2	163(l)(2	NUM
ftr-1851	477	12	)	)	PUNCT
ftr-1851	478	1	[	[	X
ftr-1851	478	2	indebtedness	indebtedness	NOUN
ftr-1851	478	3	of	of	ADP
ftr-1851	478	4	a	a	DET
ftr-1851	478	5	corporation	corporation	NOUN
ftr-1851	478	6	that	that	PRON
ftr-1851	478	7	is	be	AUX
ftr-1851	478	8	payable	payable	ADJ
ftr-1851	478	9	in	in	ADP
ftr-1851	478	10	equity	equity	NOUN
ftr-1851	478	11	of	of	ADP
ftr-1851	478	12	the	the	DET
ftr-1851	478	13	issuer	issuer	NOUN
ftr-1851	478	14	or	or	CCONJ
ftr-1851	478	15	a	a	DET
ftr-1851	478	16	related	related	ADJ
ftr-1851	478	17	party	party	NOUN
ftr-1851	478	18	]	]	PUNCT
ftr-1851	478	19	,	,	PUNCT
ftr-1851	478	20	because	because	SCONJ
ftr-1851	478	21	absent	absent	ADJ
ftr-1851	478	22	specific	specific	ADJ
ftr-1851	478	23	evidence	evidence	NOUN
ftr-1851	478	24	of	of	ADP
ftr-1851	478	25	bad	bad	ADJ
ftr-1851	478	26	faith	faith	NOUN
ftr-1851	478	27	with	with	ADP
ftr-1851	478	28	respect	respect	NOUN
ftr-1851	478	29	to	to	ADP
ftr-1851	478	30	the	the	DET
ftr-1851	478	31	debtor	debtor	NOUN
ftr-1851	478	32	's	's	PART
ftr-1851	478	33	performance	performance	NOUN
ftr-1851	478	34	of	of	ADP
ftr-1851	478	35	its	its	PRON
ftr-1851	478	36	obligations	obligation	NOUN
ftr-1851	478	37	the	the	DET
ftr-1851	478	38	transaction	transaction	NOUN
ftr-1851	478	39	was	be	AUX
ftr-1851	478	40	not	not	PART
ftr-1851	478	41	reasonably	reasonably	ADV
ftr-1851	478	42	expected	expect	VERB
ftr-1851	478	43	to	to	PART
ftr-1851	478	44	give	give	VERB
ftr-1851	478	45	the	the	DET
ftr-1851	478	46	debtor	debtor	NOUN
ftr-1851	478	47	an	an	DET
ftr-1851	478	48	option	option	NOUN
ftr-1851	478	49	to	to	PART
ftr-1851	478	50	pay	pay	VERB
ftr-1851	478	51	the	the	DET
ftr-1851	478	52	notes	note	NOUN
ftr-1851	478	53	in	in	ADP
ftr-1851	478	54	,	,	PUNCT
ftr-1851	478	55	or	or	CCONJ
ftr-1851	478	56	convert	convert	VERB
ftr-1851	478	57	them	they	PRON
ftr-1851	478	58	into	into	ADP
ftr-1851	478	59	,	,	PUNCT
ftr-1851	478	60	its	its	PRON
ftr-1851	478	61	stock	stock	NOUN
ftr-1851	478	62	.	.	PUNCT
ftr-1851	479	1	accordingly	accordingly	ADV
ftr-1851	479	2	,	,	PUNCT
ftr-1851	479	3	the	the	DET
ftr-1851	479	4	interest	interest	NOUN
ftr-1851	479	5	was	be	AUX
ftr-1851	479	6	deductible	deductible	ADJ
ftr-1851	479	7	.	.	PUNCT
ftr-1851	480	1	the	the	DET
ftr-1851	480	2	ruling	ruling	NOUN
ftr-1851	480	3	will	will	AUX
ftr-1851	480	4	not	not	PART
ftr-1851	480	5	be	be	AUX
ftr-1851	480	6	applied	apply	VERB
ftr-1851	480	7	adversely	adversely	ADV
ftr-1851	480	8	to	to	ADP
ftr-1851	480	9	any	any	DET
ftr-1851	480	10	unit	unit	NOUN
ftr-1851	480	11	issued	issue	VERB
ftr-1851	480	12	on	on	ADP
ftr-1851	480	13	or	or	CCONJ
ftr-1851	480	14	before	before	ADP
ftr-1851	480	15	8/22/03	8/22/03	PROPN
ftr-1851	480	16	if	if	SCONJ
ftr-1851	480	17	certain	certain	ADJ
ftr-1851	480	18	circumstances	circumstance	NOUN
ftr-1851	480	19	are	be	AUX
ftr-1851	480	20	met	meet	VERB
ftr-1851	480	21	.	.	PUNCT
ftr-1851	481	1	4	4	X
ftr-1851	481	2	.	.	X
ftr-1851	481	3	fishing	fishing	NOUN
ftr-1851	481	4	trip	trip	NOUN
ftr-1851	481	5	costs	cost	VERB
ftr-1851	481	6	deductible	deductible	ADJ
ftr-1851	481	7	because	because	SCONJ
ftr-1851	481	8	taxpayer	taxpayer	NOUN
ftr-1851	481	9	had	have	VERB
ftr-1851	481	10	a	a	DET
ftr-1851	481	11	business	business	NOUN
ftr-1851	481	12	purpose	purpose	NOUN
ftr-1851	481	13	for	for	ADP
ftr-1851	481	14	them	they	PRON
ftr-1851	481	15	,	,	PUNCT
ftr-1851	481	16	as	as	ADV
ftr-1851	481	17	well	well	ADV
ftr-1851	481	18	as	as	ADP
ftr-1851	481	19	an	an	DET
ftr-1851	481	20	expectation	expectation	NOUN
ftr-1851	481	21	of	of	ADP
ftr-1851	481	22	future	future	ADJ
ftr-1851	481	23	benefits	benefit	NOUN
ftr-1851	481	24	from	from	ADP
ftr-1851	481	25	them	they	PRON
ftr-1851	481	26	.	.	PUNCT
ftr-1851	482	1	townsend	townsend	PROPN
ftr-1851	482	2	industries	industries	PROPN
ftr-1851	482	3	inc	inc	PROPN
ftr-1851	482	4	.	.	PROPN
ftr-1851	483	1	v.	v.	PROPN
ftr-1851	483	2	united	united	PROPN
ftr-1851	483	3	states	states	PROPN
ftr-1851	483	4	,	,	PUNCT
ftr-1851	483	5	342	342	NUM
ftr-1851	483	6	f.3d	f.3d	NUM
ftr-1851	483	7	890	890	NUM
ftr-1851	483	8	,	,	PUNCT
ftr-1851	483	9	92	92	NUM
ftr-1851	483	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	483	11	20036096	20036096	NUM
ftr-1851	483	12	,	,	PUNCT
ftr-1851	483	13	2003	2003	NUM
ftr-1851	483	14	-	-	SYM
ftr-1851	483	15	2	2	NUM
ftr-1851	483	16	u.s.t.c	u.s.t.c	PROPN
ftr-1851	483	17	.	.	PROPN
ftr-1851	484	1	50,666	50,666	NUM
ftr-1851	484	2	(	(	PUNCT
ftr-1851	484	3	8th	8th	ADJ
ftr-1851	484	4	cir	cir	NOUN
ftr-1851	484	5	.	.	PUNCT
ftr-1851	484	6	9/15/03	9/15/03	NUM
ftr-1851	484	7	)	)	PUNCT
ftr-1851	484	8	.	.	PUNCT
ftr-1851	485	1	the	the	DET
ftr-1851	485	2	taxpayer	taxpayer	NOUN
ftr-1851	485	3	manufactured	manufacture	VERB
ftr-1851	485	4	'	'	PUNCT
ftr-1851	485	5	t51	t51	ADJ
ftr-1851	485	6	printing	printing	NOUN
ftr-1851	485	7	press	press	NOUN
ftr-1851	485	8	attachments	attachment	NOUN
ftr-1851	485	9	,	,	PUNCT
ftr-1851	485	10	"	"	PUNCT
ftr-1851	485	11	consisting	consist	VERB
ftr-1851	485	12	of	of	ADP
ftr-1851	485	13	approximately	approximately	ADV
ftr-1851	485	14	800	800	NUM
ftr-1851	485	15	parts	part	NOUN
ftr-1851	485	16	that	that	PRON
ftr-1851	485	17	give	give	VERB
ftr-1851	485	18	users	user	NOUN
ftr-1851	485	19	the	the	DET
ftr-1851	485	20	ability	ability	NOUN
ftr-1851	485	21	to	to	PART
ftr-1851	485	22	print	print	VERB
ftr-1851	485	23	multiple	multiple	ADJ
ftr-1851	485	24	color	color	NOUN
ftr-1851	485	25	documents	document	NOUN
ftr-1851	485	26	in	in	ADP
ftr-1851	485	27	a	a	DET
ftr-1851	485	28	single	single	ADJ
ftr-1851	485	29	pass	pass	NOUN
ftr-1851	485	30	through	through	ADP
ftr-1851	485	31	a	a	DET
ftr-1851	485	32	printing	print	VERB
ftr-1851	485	33	press	press	NOUN
ftr-1851	485	34	.	.	PUNCT
ftr-1851	486	1	annually	annually	ADV
ftr-1851	486	2	for	for	ADP
ftr-1851	486	3	40	40	NUM
ftr-1851	486	4	years	year	NOUN
ftr-1851	486	5	,	,	PUNCT
ftr-1851	486	6	it	it	PRON
ftr-1851	486	7	gathered	gather	VERB
ftr-1851	486	8	its	its	PRON
ftr-1851	486	9	in	in	ADP
ftr-1851	486	10	-	-	PUNCT
ftr-1851	486	11	house	house	NOUN
ftr-1851	486	12	sales	sale	NOUN
ftr-1851	486	13	personnel	personnel	NOUN
ftr-1851	486	14	,	,	PUNCT
ftr-1851	486	15	its	its	PRON
ftr-1851	486	16	outside	outside	ADJ
ftr-1851	486	17	independent	independent	ADJ
ftr-1851	486	18	contractor	contractor	NOUN
ftr-1851	486	19	sales	sale	NOUN
ftr-1851	486	20	people	people	NOUN
ftr-1851	486	21	and	and	CCONJ
ftr-1851	486	22	its	its	PRON
ftr-1851	486	23	engineers	engineer	NOUN
ftr-1851	486	24	and	and	CCONJ
ftr-1851	486	25	factory	factory	NOUN
ftr-1851	486	26	workers	worker	NOUN
ftr-1851	486	27	7	7	NUM
ftr-1851	486	28	.	.	PUNCT
ftr-1851	487	1	this	this	PRON
ftr-1851	487	2	refers	refer	VERB
ftr-1851	487	3	to	to	ADP
ftr-1851	487	4	one	one	NUM
ftr-1851	487	5	of	of	ADP
ftr-1851	487	6	the	the	DET
ftr-1851	487	7	most	most	ADV
ftr-1851	487	8	famous	famous	ADJ
ftr-1851	487	9	advertisements	advertisement	NOUN
ftr-1851	487	10	of	of	ADP
ftr-1851	487	11	the	the	DET
ftr-1851	487	12	last	last	ADJ
ftr-1851	487	13	century	century	NOUN
ftr-1851	487	14	.	.	PUNCT
ftr-1851	488	1	its	its	PRON
ftr-1851	488	2	author	author	NOUN
ftr-1851	488	3	was	be	AUX
ftr-1851	488	4	elliott	elliott	PROPN
ftr-1851	488	5	white	white	PROPN
ftr-1851	488	6	springs	springs	PROPN
ftr-1851	488	7	,	,	PUNCT
ftr-1851	488	8	who	who	PRON
ftr-1851	488	9	,	,	PUNCT
ftr-1851	488	10	after	after	ADP
ftr-1851	488	11	assuming	assume	VERB
ftr-1851	488	12	control	control	NOUN
ftr-1851	488	13	of	of	ADP
ftr-1851	488	14	his	his	PRON
ftr-1851	488	15	family	family	NOUN
ftr-1851	488	16	textile	textile	NOUN
ftr-1851	488	17	firm	firm	NOUN
ftr-1851	488	18	,	,	PUNCT
ftr-1851	488	19	wrote	write	VERB
ftr-1851	488	20	a	a	DET
ftr-1851	488	21	series	series	NOUN
ftr-1851	488	22	of	of	ADP
ftr-1851	488	23	risqu6	risqu6	PROPN
ftr-1851	488	24	magazine	magazine	NOUN
ftr-1851	488	25	advertisements	advertisement	NOUN
ftr-1851	488	26	,	,	PUNCT
ftr-1851	488	27	including	include	VERB
ftr-1851	488	28	one	one	NUM
ftr-1851	488	29	showing	show	VERB
ftr-1851	488	30	a	a	DET
ftr-1851	488	31	smiling	smile	VERB
ftr-1851	488	32	young	young	ADJ
ftr-1851	488	33	native	native	ADJ
ftr-1851	488	34	american	american	ADJ
ftr-1851	488	35	woman	woman	NOUN
ftr-1851	488	36	departing	depart	VERB
ftr-1851	488	37	from	from	ADP
ftr-1851	488	38	a	a	DET
ftr-1851	488	39	hammock	hammock	NOUN
ftr-1851	488	40	[	[	X
ftr-1851	488	41	made	make	VERB
ftr-1851	488	42	,	,	PUNCT
ftr-1851	488	43	of	of	ADP
ftr-1851	488	44	course	course	NOUN
ftr-1851	488	45	,	,	PUNCT
ftr-1851	488	46	from	from	ADP
ftr-1851	488	47	a	a	DET
ftr-1851	488	48	springmaid	springmaid	ADJ
ftr-1851	488	49	sheet	sheet	NOUN
ftr-1851	488	50	]	]	PUNCT
ftr-1851	488	51	that	that	PRON
ftr-1851	488	52	was	be	AUX
ftr-1851	488	53	occupied	occupy	VERB
ftr-1851	488	54	by	by	ADP
ftr-1851	488	55	an	an	DET
ftr-1851	488	56	exhausted	exhausted	ADJ
ftr-1851	488	57	native	native	ADJ
ftr-1851	488	58	american	american	ADJ
ftr-1851	488	59	man	man	NOUN
ftr-1851	488	60	,	,	PUNCT
ftr-1851	488	61	captioned	caption	VERB
ftr-1851	488	62	"	"	PUNCT
ftr-1851	488	63	a	a	DET
ftr-1851	488	64	buck	buck	NOUN
ftr-1851	488	65	well	well	ADV
ftr-1851	488	66	spent	spend	VERB
ftr-1851	488	67	on	on	ADP
ftr-1851	488	68	a	a	DET
ftr-1851	488	69	springmaid	springmaid	ADJ
ftr-1851	488	70	sheet	sheet	NOUN
ftr-1851	488	71	.	.	PUNCT
ftr-1851	488	72	"	"	PUNCT
ftr-1851	489	1	[	[	X
ftr-1851	489	2	vol.6	vol.6	X
ftr-1851	489	3	:	:	PUNCT
ftr-1851	489	4	si	si	PROPN
ftr-1851	489	5	recent	recent	ADJ
ftr-1851	489	6	developments	development	NOUN
ftr-1851	489	7	in	in	ADP
ftr-1851	489	8	federal	federal	ADJ
ftr-1851	489	9	income	income	NOUN
ftr-1851	489	10	taxation	taxation	NOUN
ftr-1851	489	11	for	for	ADP
ftr-1851	489	12	an	an	DET
ftr-1851	489	13	annual	annual	ADJ
ftr-1851	489	14	two	two	NUM
ftr-1851	489	15	-	-	PUNCT
ftr-1851	489	16	day	day	NOUN
ftr-1851	489	17	meeting	meeting	NOUN
ftr-1851	489	18	at	at	ADP
ftr-1851	489	19	corporate	corporate	ADJ
ftr-1851	489	20	headquarters	headquarter	NOUN
ftr-1851	489	21	,	,	PUNCT
ftr-1851	489	22	followed	follow	VERB
ftr-1851	489	23	by	by	ADP
ftr-1851	489	24	a	a	DET
ftr-1851	489	25	four	four	NUM
ftr-1851	489	26	-	-	PUNCT
ftr-1851	489	27	day	day	NOUN
ftr-1851	489	28	expense	expense	NOUN
ftr-1851	489	29	-	-	PUNCT
ftr-1851	489	30	paid	pay	VERB
ftr-1851	489	31	fishing	fishing	NOUN
ftr-1851	489	32	trip	trip	NOUN
ftr-1851	489	33	.	.	PUNCT
ftr-1851	490	1	the	the	DET
ftr-1851	490	2	two	two	NUM
ftr-1851	490	3	-	-	PUNCT
ftr-1851	490	4	day	day	NOUN
ftr-1851	490	5	meeting	meeting	NOUN
ftr-1851	490	6	was	be	AUX
ftr-1851	490	7	often	often	ADV
ftr-1851	490	8	used	use	VERB
ftr-1851	490	9	to	to	PART
ftr-1851	490	10	introduce	introduce	VERB
ftr-1851	490	11	new	new	ADJ
ftr-1851	490	12	products	product	NOUN
ftr-1851	490	13	.	.	PUNCT
ftr-1851	491	1	judge	judge	PROPN
ftr-1851	491	2	bowman	bowman	PROPN
ftr-1851	491	3	held	hold	VERB
ftr-1851	491	4	that	that	SCONJ
ftr-1851	491	5	the	the	DET
ftr-1851	491	6	costs	cost	NOUN
ftr-1851	491	7	of	of	ADP
ftr-1851	491	8	the	the	DET
ftr-1851	491	9	fishing	fishing	NOUN
ftr-1851	491	10	trip	trip	NOUN
ftr-1851	491	11	were	be	AUX
ftr-1851	491	12	deductible	deductible	ADJ
ftr-1851	491	13	based	base	VERB
ftr-1851	491	14	upon	upon	SCONJ
ftr-1851	491	15	taxpayer	taxpayer	NOUN
ftr-1851	491	16	's	's	PART
ftr-1851	491	17	"	"	PUNCT
ftr-1851	491	18	realistic	realistic	ADJ
ftr-1851	491	19	expectation	expectation	NOUN
ftr-1851	491	20	to	to	PART
ftr-1851	491	21	gain	gain	VERB
ftr-1851	491	22	concrete	concrete	ADJ
ftr-1851	491	23	future	future	ADJ
ftr-1851	491	24	benefits	benefit	NOUN
ftr-1851	491	25	from	from	ADP
ftr-1851	491	26	the	the	DET
ftr-1851	491	27	trip	trip	NOUN
ftr-1851	491	28	based	base	VERB
ftr-1851	491	29	on	on	ADP
ftr-1851	491	30	its	its	PRON
ftr-1851	491	31	knowledge	knowledge	NOUN
ftr-1851	491	32	of	of	ADP
ftr-1851	491	33	its	its	PRON
ftr-1851	491	34	own	own	ADJ
ftr-1851	491	35	small	small	ADJ
ftr-1851	491	36	company	company	NOUN
ftr-1851	491	37	,	,	PUNCT
ftr-1851	491	38	its	its	PRON
ftr-1851	491	39	knowledge	knowledge	NOUN
ftr-1851	491	40	of	of	ADP
ftr-1851	491	41	the	the	DET
ftr-1851	491	42	utility	utility	NOUN
ftr-1851	491	43	of	of	ADP
ftr-1851	491	44	interpersonal	interpersonal	ADJ
ftr-1851	491	45	interactions	interaction	NOUN
ftr-1851	491	46	that	that	PRON
ftr-1851	491	47	probably	probably	ADV
ftr-1851	491	48	would	would	AUX
ftr-1851	491	49	not	not	PART
ftr-1851	491	50	occur	occur	VERB
ftr-1851	491	51	but	but	CCONJ
ftr-1851	491	52	for	for	ADP
ftr-1851	491	53	the	the	DET
ftr-1851	491	54	trip	trip	NOUN
ftr-1851	491	55	,	,	PUNCT
ftr-1851	491	56	and	and	CCONJ
ftr-1851	491	57	its	its	PRON
ftr-1851	491	58	knowledge	knowledge	NOUN
ftr-1851	491	59	of	of	ADP
ftr-1851	491	60	its	its	PRON
ftr-1851	491	61	own	own	ADJ
ftr-1851	491	62	past	past	ADJ
ftr-1851	491	63	experience	experience	NOUN
ftr-1851	491	64	,	,	PUNCT
ftr-1851	491	65	"	"	PUNCT
ftr-1851	491	66	and	and	CCONJ
ftr-1851	491	67	the	the	DET
ftr-1851	491	68	trip	trip	NOUN
ftr-1851	491	69	qualified	qualified	ADJ
ftr-1851	491	70	as	as	ADP
ftr-1851	491	71	a	a	DET
ftr-1851	491	72	§	§	PROPN
ftr-1851	491	73	132(d	132(d	PROPN
ftr-1851	491	74	)	)	PUNCT
ftr-1851	491	75	working	work	VERB
ftr-1851	491	76	condition	condition	NOUN
ftr-1851	491	77	fringe	fringe	NOUN
ftr-1851	491	78	benefit	benefit	NOUN
ftr-1851	491	79	for	for	ADP
ftr-1851	491	80	the	the	DET
ftr-1851	491	81	employees	employee	NOUN
ftr-1851	491	82	who	who	PRON
ftr-1851	491	83	attended	attend	VERB
ftr-1851	491	84	.	.	PUNCT
ftr-1851	492	1	5	5	X
ftr-1851	492	2	.	.	PUNCT
ftr-1851	492	3	the	the	DET
ftr-1851	492	4	irs	irs	PROPN
ftr-1851	492	5	never	never	ADV
ftr-1851	492	6	seems	seem	VERB
ftr-1851	492	7	able	able	ADJ
ftr-1851	492	8	to	to	PART
ftr-1851	492	9	catch	catch	VERB
ftr-1851	492	10	up	up	ADP
ftr-1851	492	11	with	with	ADP
ftr-1851	492	12	the	the	DET
ftr-1851	492	13	movements	movement	NOUN
ftr-1851	492	14	in	in	ADP
ftr-1851	492	15	the	the	DET
ftr-1851	492	16	price	price	NOUN
ftr-1851	492	17	of	of	ADP
ftr-1851	492	18	gasoline	gasoline	NOUN
ftr-1851	492	19	,	,	PUNCT
ftr-1851	492	20	and	and	CCONJ
ftr-1851	492	21	more	more	ADV
ftr-1851	492	22	tinkering	tinkering	ADJ
ftr-1851	492	23	is	be	AUX
ftr-1851	492	24	in	in	ADP
ftr-1851	492	25	store	store	NOUN
ftr-1851	492	26	for	for	ADP
ftr-1851	492	27	2004	2004	NUM
ftr-1851	492	28	.	.	PUNCT
ftr-1851	493	1	rev	rev	PROPN
ftr-1851	493	2	.	.	PROPN
ftr-1851	493	3	proc	proc	PROPN
ftr-1851	493	4	.	.	PUNCT
ftr-1851	494	1	200376	200376	NUM
ftr-1851	494	2	,	,	PUNCT
ftr-1851	494	3	2003	2003	NUM
ftr-1851	494	4	-	-	SYM
ftr-1851	494	5	43	43	NUM
ftr-1851	494	6	i.r.b	i.r.b	NOUN
ftr-1851	494	7	.	.	PUNCT
ftr-1851	495	1	924	924	NUM
ftr-1851	495	2	(	(	PUNCT
ftr-1851	495	3	10/27/03	10/27/03	NUM
ftr-1851	495	4	)	)	PUNCT
ftr-1851	495	5	,	,	PUNCT
ftr-1851	495	6	superseding	supersede	VERB
ftr-1851	495	7	rev	rev	PROPN
ftr-1851	495	8	.	.	PROPN
ftr-1851	495	9	proc	proc	PROPN
ftr-1851	495	10	.	.	PUNCT
ftr-1851	496	1	2002	2002	NUM
ftr-1851	496	2	-	-	SYM
ftr-1851	496	3	61	61	NUM
ftr-1851	496	4	,	,	PUNCT
ftr-1851	496	5	2	2	NUM
ftr-1851	496	6	c.b	c.b	PROPN
ftr-1851	496	7	.	.	PROPN
ftr-1851	496	8	616	616	NUM
ftr-1851	496	9	.	.	PUNCT
ftr-1851	497	1	the	the	DET
ftr-1851	497	2	optional	optional	ADJ
ftr-1851	497	3	standard	standard	ADJ
ftr-1851	497	4	mileage	mileage	NOUN
ftr-1851	497	5	rate	rate	NOUN
ftr-1851	497	6	for	for	ADP
ftr-1851	497	7	business	business	NOUN
ftr-1851	497	8	use	use	NOUN
ftr-1851	497	9	of	of	ADP
ftr-1851	497	10	automobiles	automobile	NOUN
ftr-1851	497	11	will	will	AUX
ftr-1851	497	12	increase	increase	VERB
ftr-1851	497	13	on	on	ADP
ftr-1851	497	14	1/1/04	1/1/04	NUM
ftr-1851	497	15	from	from	ADP
ftr-1851	497	16	36	36	NUM
ftr-1851	497	17	cents	cent	NOUN
ftr-1851	497	18	per	per	ADP
ftr-1851	497	19	mile	mile	NOUN
ftr-1851	497	20	to	to	ADP
ftr-1851	497	21	37.5	37.5	NUM
ftr-1851	497	22	cents	cent	NOUN
ftr-1851	497	23	per	per	ADP
ftr-1851	497	24	mile	mile	NOUN
ftr-1851	497	25	;	;	PUNCT
ftr-1851	497	26	the	the	DET
ftr-1851	497	27	mileage	mileage	NOUN
ftr-1851	497	28	rate	rate	NOUN
ftr-1851	497	29	for	for	ADP
ftr-1851	497	30	medical	medical	ADJ
ftr-1851	497	31	and	and	CCONJ
ftr-1851	497	32	moving	moving	NOUN
ftr-1851	497	33	will	will	AUX
ftr-1851	497	34	increase	increase	VERB
ftr-1851	497	35	from	from	ADP
ftr-1851	497	36	12	12	NUM
ftr-1851	497	37	cents	cent	NOUN
ftr-1851	497	38	per	per	ADP
ftr-1851	497	39	mile	mile	NOUN
ftr-1851	497	40	to	to	ADP
ftr-1851	497	41	14	14	NUM
ftr-1851	497	42	cents	cent	NOUN
ftr-1851	497	43	per	per	ADP
ftr-1851	497	44	mile	mile	NOUN
ftr-1851	497	45	;	;	PUNCT
ftr-1851	497	46	and	and	CCONJ
ftr-1851	497	47	the	the	DET
ftr-1851	497	48	mileage	mileage	NOUN
ftr-1851	497	49	rate	rate	NOUN
ftr-1851	497	50	for	for	ADP
ftr-1851	497	51	giving	give	VERB
ftr-1851	497	52	services	service	NOUN
ftr-1851	497	53	to	to	ADP
ftr-1851	497	54	a	a	DET
ftr-1851	497	55	charitable	charitable	ADJ
ftr-1851	497	56	organization	organization	NOUN
ftr-1851	497	57	will	will	AUX
ftr-1851	497	58	remain	remain	VERB
ftr-1851	497	59	at	at	ADP
ftr-1851	497	60	14	14	NUM
ftr-1851	497	61	cents	cent	NOUN
ftr-1851	497	62	per	per	ADP
ftr-1851	497	63	mile	mile	NOUN
ftr-1851	497	64	.	.	PUNCT
ftr-1851	498	1	the	the	DET
ftr-1851	498	2	procedure	procedure	NOUN
ftr-1851	498	3	also	also	ADV
ftr-1851	498	4	revises	revise	VERB
ftr-1851	498	5	the	the	DET
ftr-1851	498	6	limitation	limitation	NOUN
ftr-1851	498	7	on	on	ADP
ftr-1851	498	8	simultaneous	simultaneous	ADJ
ftr-1851	498	9	use	use	NOUN
ftr-1851	498	10	of	of	ADP
ftr-1851	498	11	multiple	multiple	ADJ
ftr-1851	498	12	automobiles	automobile	NOUN
ftr-1851	498	13	to	to	PART
ftr-1851	498	14	allow	allow	VERB
ftr-1851	498	15	a	a	DET
ftr-1851	498	16	taxpayer	taxpayer	NOUN
ftr-1851	498	17	using	use	VERB
ftr-1851	498	18	up	up	ADP
ftr-1851	498	19	to	to	PART
ftr-1851	498	20	four	four	NUM
ftr-1851	498	21	vehicles	vehicle	NOUN
ftr-1851	498	22	simultaneously	simultaneously	ADV
ftr-1851	498	23	to	to	PART
ftr-1851	498	24	use	use	VERB
ftr-1851	498	25	the	the	DET
ftr-1851	498	26	standard	standard	ADJ
ftr-1851	498	27	mileage	mileage	NOUN
ftr-1851	498	28	rate	rate	NOUN
ftr-1851	498	29	.	.	PUNCT
ftr-1851	499	1	6	6	X
ftr-1851	499	2	.	.	X
ftr-1851	499	3	change	change	VERB
ftr-1851	499	4	your	your	PRON
ftr-1851	499	5	globes	globe	NOUN
ftr-1851	499	6	antigua	antigua	PROPN
ftr-1851	499	7	and	and	CCONJ
ftr-1851	499	8	barbuda	barbuda	NOUN
ftr-1851	499	9	are	be	AUX
ftr-1851	499	10	now	now	ADV
ftr-1851	499	11	part	part	NOUN
ftr-1851	499	12	of	of	ADP
ftr-1851	499	13	north	north	PROPN
ftr-1851	499	14	america	america	PROPN
ftr-1851	499	15	!	!	PUNCT
ftr-1851	500	1	rev	rev	PROPN
ftr-1851	500	2	.	.	PUNCT
ftr-1851	501	1	rul	rul	PROPN
ftr-1851	501	2	.	.	PUNCT
ftr-1851	501	3	2003	2003	NUM
ftr-1851	501	4	-	-	SYM
ftr-1851	501	5	109	109	NUM
ftr-1851	501	6	,	,	PUNCT
ftr-1851	501	7	2003	2003	NUM
ftr-1851	501	8	-	-	SYM
ftr-1851	501	9	42	42	NUM
ftr-1851	501	10	i.r.b	i.r.b	NOUN
ftr-1851	501	11	.	.	PUNCT
ftr-1851	502	1	839	839	NUM
ftr-1851	502	2	(	(	PUNCT
ftr-1851	502	3	10/20/23	10/20/23	PROPN
ftr-1851	502	4	)	)	PUNCT
ftr-1851	502	5	.	.	PUNCT
ftr-1851	503	1	this	this	DET
ftr-1851	503	2	revenue	revenue	NOUN
ftr-1851	503	3	ruling	ruling	NOUN
ftr-1851	503	4	supersedes	supersede	VERB
ftr-1851	503	5	rev	rev	NOUN
ftr-1851	503	6	.	.	PUNCT
ftr-1851	504	1	rul	rul	NOUN
ftr-1851	504	2	.	.	PUNCT
ftr-1851	505	1	94	94	NUM
ftr-1851	505	2	-	-	SYM
ftr-1851	505	3	56	56	NUM
ftr-1851	505	4	,	,	PUNCT
ftr-1851	505	5	1994	1994	NUM
ftr-1851	505	6	-	-	SYM
ftr-1851	505	7	2	2	NUM
ftr-1851	505	8	c.b	c.b	PROPN
ftr-1851	505	9	.	.	PROPN
ftr-1851	505	10	37	37	NUM
ftr-1851	505	11	,	,	PUNCT
ftr-1851	505	12	and	and	CCONJ
ftr-1851	505	13	lists	list	VERB
ftr-1851	505	14	all	all	PRON
ftr-1851	505	15	of	of	ADP
ftr-1851	505	16	the	the	DET
ftr-1851	505	17	geographical	geographical	ADJ
ftr-1851	505	18	areas	area	NOUN
ftr-1851	505	19	included	include	VERB
ftr-1851	505	20	in	in	ADP
ftr-1851	505	21	the	the	DET
ftr-1851	505	22	north	north	ADJ
ftr-1851	505	23	american	american	ADJ
ftr-1851	505	24	area	area	NOUN
ftr-1851	505	25	for	for	ADP
ftr-1851	505	26	purposes	purpose	NOUN
ftr-1851	505	27	of	of	ADP
ftr-1851	505	28	§	§	PROPN
ftr-1851	505	29	274(h	274(h	PROPN
ftr-1851	505	30	)	)	PUNCT
ftr-1851	505	31	,	,	PUNCT
ftr-1851	506	1	which	which	PRON
ftr-1851	506	2	generally	generally	ADV
ftr-1851	506	3	denies	deny	VERB
ftr-1851	506	4	any	any	DET
ftr-1851	506	5	deduction	deduction	NOUN
ftr-1851	506	6	for	for	ADP
ftr-1851	506	7	the	the	DET
ftr-1851	506	8	cost	cost	NOUN
ftr-1851	506	9	of	of	ADP
ftr-1851	506	10	attending	attend	VERB
ftr-1851	506	11	a	a	DET
ftr-1851	506	12	"	"	PUNCT
ftr-1851	506	13	convention	convention	NOUN
ftr-1851	506	14	,	,	PUNCT
ftr-1851	506	15	seminar	seminar	NOUN
ftr-1851	506	16	,	,	PUNCT
ftr-1851	506	17	or	or	CCONJ
ftr-1851	506	18	similar	similar	ADJ
ftr-1851	506	19	meeting	meeting	NOUN
ftr-1851	506	20	held	hold	VERB
ftr-1851	506	21	outside	outside	ADP
ftr-1851	506	22	the	the	DET
ftr-1851	506	23	'	'	PUNCT
ftr-1851	506	24	north	north	ADJ
ftr-1851	506	25	american	american	ADJ
ftr-1851	506	26	area	area	NOUN
ftr-1851	506	27	.	.	PUNCT
ftr-1851	507	1	"	"	PUNCT
ftr-1851	507	2	'	'	PUNCT
ftr-1851	507	3	7	7	NUM
ftr-1851	507	4	.	.	X
ftr-1851	507	5	florida	florida	PROPN
ftr-1851	507	6	progress	progress	PROPN
ftr-1851	507	7	corp	corp	PROPN
ftr-1851	507	8	.	.	PROPN
ftr-1851	508	1	v.	v.	PROPN
ftr-1851	508	2	commissioner	commissioner	PROPN
ftr-1851	508	3	,	,	PUNCT
ftr-1851	508	4	348	348	NUM
ftr-1851	508	5	f.3d	f.3d	NUM
ftr-1851	508	6	954	954	NUM
ftr-1851	508	7	,	,	PUNCT
ftr-1851	508	8	92	92	NUM
ftr-1851	508	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	508	10	2003	2003	NUM
ftr-1851	508	11	-	-	SYM
ftr-1851	508	12	6583	6583	NUM
ftr-1851	508	13	(	(	PUNCT
ftr-1851	508	14	11th	11th	ADJ
ftr-1851	508	15	cir	cir	NOUN
ftr-1851	508	16	.	.	PUNCT
ftr-1851	509	1	10/21/03	10/21/03	NUM
ftr-1851	509	2	)	)	PUNCT
ftr-1851	509	3	(	(	PUNCT
ftr-1851	509	4	per	per	ADP
ftr-1851	509	5	curiam	curiam	NOUN
ftr-1851	509	6	)	)	PUNCT
ftr-1851	509	7	,	,	PUNCT
ftr-1851	509	8	affig	affig	PROPN
ftr-1851	509	9	114	114	NUM
ftr-1851	509	10	t.c	t.c	PROPN
ftr-1851	509	11	.	.	PROPN
ftr-1851	510	1	587	587	NUM
ftr-1851	510	2	(	(	PUNCT
ftr-1851	510	3	2000	2000	NUM
ftr-1851	510	4	)	)	PUNCT
ftr-1851	510	5	.	.	PUNCT
ftr-1851	511	1	section	section	NOUN
ftr-1851	511	2	1341	1341	NUM
ftr-1851	511	3	does	do	AUX
ftr-1851	511	4	not	not	PART
ftr-1851	511	5	apply	apply	VERB
ftr-1851	511	6	to	to	ADP
ftr-1851	511	7	rate	rate	NOUN
ftr-1851	511	8	reductions	reduction	NOUN
ftr-1851	511	9	by	by	ADP
ftr-1851	511	10	a	a	DET
ftr-1851	511	11	public	public	ADJ
ftr-1851	511	12	utility	utility	NOUN
ftr-1851	511	13	to	to	PART
ftr-1851	511	14	indirectly	indirectly	ADV
ftr-1851	511	15	compensate	compensate	VERB
ftr-1851	511	16	customers	customer	NOUN
ftr-1851	511	17	for	for	ADP
ftr-1851	511	18	prior	prior	ADJ
ftr-1851	511	19	charges	charge	NOUN
ftr-1851	511	20	that	that	PRON
ftr-1851	511	21	retrospectively	retrospectively	ADV
ftr-1851	511	22	were	be	AUX
ftr-1851	511	23	determined	determine	VERB
ftr-1851	511	24	to	to	PART
ftr-1851	511	25	have	have	VERB
ftr-1851	511	26	over	over	ADV
ftr-1851	511	27	-	-	PUNCT
ftr-1851	511	28	recovered	recover	VERB
ftr-1851	511	29	costs	cost	NOUN
ftr-1851	511	30	and	and	CCONJ
ftr-1851	511	31	,	,	PUNCT
ftr-1851	511	32	therefore	therefore	ADV
ftr-1851	511	33	,	,	PUNCT
ftr-1851	511	34	to	to	PART
ftr-1851	511	35	have	have	AUX
ftr-1851	511	36	been	be	AUX
ftr-1851	511	37	excessive	excessive	ADJ
ftr-1851	511	38	.	.	PUNCT
ftr-1851	512	1	section	section	NOUN
ftr-1851	512	2	1341	1341	NUM
ftr-1851	512	3	does	do	AUX
ftr-1851	512	4	not	not	PART
ftr-1851	512	5	independently	independently	ADV
ftr-1851	512	6	authorize	authorize	VERB
ftr-1851	512	7	a	a	DET
ftr-1851	512	8	deduction	deduction	NOUN
ftr-1851	512	9	,	,	PUNCT
ftr-1851	512	10	but	but	CCONJ
ftr-1851	512	11	operates	operate	VERB
ftr-1851	512	12	only	only	ADV
ftr-1851	512	13	when	when	SCONJ
ftr-1851	512	14	a	a	DET
ftr-1851	512	15	deduction	deduction	NOUN
ftr-1851	512	16	is	be	AUX
ftr-1851	512	17	allowed	allow	VERB
ftr-1851	512	18	under	under	ADP
ftr-1851	512	19	some	some	DET
ftr-1851	512	20	other	other	ADJ
ftr-1851	512	21	code	code	NOUN
ftr-1851	512	22	section	section	NOUN
ftr-1851	512	23	.	.	PUNCT
ftr-1851	513	1	the	the	DET
ftr-1851	513	2	tax	tax	NOUN
ftr-1851	513	3	court	court	NOUN
ftr-1851	513	4	's	's	PART
ftr-1851	513	5	finding	finding	NOUN
ftr-1851	513	6	that	that	SCONJ
ftr-1851	513	7	rate	rate	NOUN
ftr-1851	513	8	reductions	reduction	NOUN
ftr-1851	513	9	were	be	AUX
ftr-1851	513	10	income	income	NOUN
ftr-1851	513	11	reductions	reduction	NOUN
ftr-1851	513	12	,	,	PUNCT
ftr-1851	513	13	not	not	PART
ftr-1851	513	14	deductible	deductible	ADJ
ftr-1851	513	15	expenses	expense	NOUN
ftr-1851	513	16	,	,	PUNCT
ftr-1851	513	17	was	be	AUX
ftr-1851	513	18	not	not	PART
ftr-1851	513	19	erroneous	erroneous	ADJ
ftr-1851	513	20	.	.	PUNCT
ftr-1851	514	1	8	8	NUM
ftr-1851	514	2	.	.	X
ftr-1851	514	3	electronic	electronic	ADJ
ftr-1851	514	4	employee	employee	NOUN
ftr-1851	514	5	expense	expense	NOUN
ftr-1851	514	6	reimbursement	reimbursement	NOUN
ftr-1851	514	7	arrangement	arrangement	NOUN
ftr-1851	514	8	is	be	AUX
ftr-1851	514	9	ok	ok	ADJ
ftr-1851	514	10	,	,	PUNCT
ftr-1851	514	11	except	except	SCONJ
ftr-1851	514	12	for	for	ADP
ftr-1851	514	13	non	non	ADJ
ftr-1851	514	14	-	-	ADJ
ftr-1851	514	15	itemized	itemize	VERB
ftr-1851	514	16	hotel	hotel	NOUN
ftr-1851	514	17	bills	bill	NOUN
ftr-1851	514	18	.	.	PUNCT
ftr-1851	515	1	rev	rev	PROPN
ftr-1851	515	2	.	.	PROPN
ftr-1851	515	3	rul	rul	PROPN
ftr-1851	515	4	.	.	PUNCT
ftr-1851	516	1	2003	2003	NUM
ftr-1851	516	2	-	-	SYM
ftr-1851	516	3	106,2003	106,2003	NUM
ftr-1851	516	4	-	-	PUNCT
ftr-1851	516	5	44	44	NUM
ftr-1851	516	6	i.r.b	i.r.b	NOUN
ftr-1851	516	7	.	.	PUNCT
ftr-1851	517	1	936	936	NUM
ftr-1851	517	2	(	(	PUNCT
ftr-1851	517	3	11/03/03	11/03/03	PROPN
ftr-1851	517	4	)	)	PUNCT
ftr-1851	517	5	.	.	PUNCT
ftr-1851	518	1	this	this	DET
ftr-1851	518	2	revenue	revenue	NOUN
ftr-1851	518	3	ruling	ruling	NOUN
ftr-1851	518	4	explains	explain	VERB
ftr-1851	518	5	when	when	SCONJ
ftr-1851	518	6	an	an	DET
ftr-1851	518	7	employer	employer	NOUN
ftr-1851	518	8	's	's	PART
ftr-1851	518	9	expense	expense	NOUN
ftr-1851	518	10	reimbursement	reimbursement	NOUN
ftr-1851	518	11	arrangement	arrangement	NOUN
ftr-1851	518	12	for	for	ADP
ftr-1851	518	13	deductible	deductible	ADJ
ftr-1851	518	14	travel	travel	NOUN
ftr-1851	518	15	and	and	CCONJ
ftr-1851	518	16	entertainment	entertainment	NOUN
ftr-1851	518	17	expenses	expense	NOUN
ftr-1851	518	18	that	that	PRON
ftr-1851	518	19	uses	use	VERB
ftr-1851	518	20	electronic	electronic	ADJ
ftr-1851	518	21	receipts	receipt	NOUN
ftr-1851	518	22	and	and	CCONJ
ftr-1851	518	23	expense	expense	NOUN
ftr-1851	518	24	reports	report	NOUN
ftr-1851	518	25	is	be	AUX
ftr-1851	518	26	an	an	DET
ftr-1851	518	27	accountable	accountable	ADJ
ftr-1851	518	28	plan	plan	NOUN
ftr-1851	518	29	under	under	ADP
ftr-1851	518	30	§	§	PROPN
ftr-1851	518	31	62(a)(2)(a	62(a)(2)(a	NOUN
ftr-1851	518	32	)	)	PUNCT
ftr-1851	518	33	and	and	CCONJ
ftr-1851	518	34	(	(	PUNCT
ftr-1851	518	35	c	c	NOUN
ftr-1851	518	36	)	)	PUNCT
ftr-1851	518	37	and	and	CCONJ
ftr-1851	518	38	the	the	DET
ftr-1851	518	39	regulations	regulation	NOUN
ftr-1851	518	40	thereunder	thereunder	NOUN
ftr-1851	518	41	.	.	PUNCT
ftr-1851	519	1	under	under	ADP
ftr-1851	519	2	the	the	DET
ftr-1851	519	3	plan	plan	NOUN
ftr-1851	519	4	,	,	PUNCT
ftr-1851	519	5	the	the	DET
ftr-1851	519	6	credit	credit	NOUN
ftr-1851	519	7	card	card	NOUN
ftr-1851	519	8	company	company	NOUN
ftr-1851	519	9	provides	provide	VERB
ftr-1851	519	10	the	the	DET
ftr-1851	519	11	employer	employer	NOUN
ftr-1851	519	12	with	with	ADP
ftr-1851	519	13	an	an	DET
ftr-1851	519	14	electronic	electronic	ADJ
ftr-1851	519	15	receipt	receipt	NOUN
ftr-1851	519	16	for	for	ADP
ftr-1851	519	17	all	all	DET
ftr-1851	519	18	expenses	expense	NOUN
ftr-1851	519	19	billed	bill	VERB
ftr-1851	519	20	to	to	ADP
ftr-1851	519	21	an	an	DET
ftr-1851	519	22	employee	employee	NOUN
ftr-1851	519	23	's	's	PART
ftr-1851	519	24	business	business	NOUN
ftr-1851	519	25	credit	credit	NOUN
ftr-1851	519	26	card	card	NOUN
ftr-1851	519	27	.	.	PUNCT
ftr-1851	520	1	the	the	DET
ftr-1851	520	2	electronic	electronic	ADJ
ftr-1851	520	3	receipt	receipt	NOUN
ftr-1851	520	4	contains	contain	VERB
ftr-1851	520	5	the	the	DET
ftr-1851	520	6	date	date	NOUN
ftr-1851	520	7	of	of	ADP
ftr-1851	520	8	the	the	DET
ftr-1851	520	9	charge	charge	NOUN
ftr-1851	520	10	,	,	PUNCT
ftr-1851	520	11	the	the	DET
ftr-1851	520	12	amount	amount	NOUN
ftr-1851	520	13	of	of	ADP
ftr-1851	520	14	the	the	DET
ftr-1851	520	15	charge	charge	NOUN
ftr-1851	520	16	,	,	PUNCT
ftr-1851	520	17	the	the	DET
ftr-1851	520	18	merchant	merchant	NOUN
ftr-1851	520	19	's	's	PART
ftr-1851	520	20	name	name	NOUN
ftr-1851	520	21	,	,	PUNCT
ftr-1851	520	22	the	the	DET
ftr-1851	520	23	merchant	merchant	NOUN
ftr-1851	520	24	's	's	PART
ftr-1851	520	25	location	location	NOUN
ftr-1851	520	26	,	,	PUNCT
ftr-1851	520	27	and	and	CCONJ
ftr-1851	520	28	,	,	PUNCT
ftr-1851	520	29	if	if	SCONJ
ftr-1851	520	30	available	available	ADJ
ftr-1851	520	31	,	,	PUNCT
ftr-1851	520	32	an	an	DET
ftr-1851	520	33	itemization	itemization	NOUN
ftr-1851	520	34	from	from	ADP
ftr-1851	520	35	the	the	DET
ftr-1851	520	36	merchant	merchant	NOUN
ftr-1851	520	37	of	of	ADP
ftr-1851	520	38	each	each	DET
ftr-1851	520	39	expense	expense	NOUN
ftr-1851	520	40	included	include	VERB
ftr-1851	520	41	in	in	ADP
ftr-1851	520	42	the	the	DET
ftr-1851	520	43	charge	charge	NOUN
ftr-1851	520	44	.	.	PUNCT
ftr-1851	521	1	employees	employee	NOUN
ftr-1851	521	2	access	access	VERB
ftr-1851	521	3	the	the	DET
ftr-1851	521	4	database	database	NOUN
ftr-1851	521	5	to	to	PART
ftr-1851	521	6	create	create	VERB
ftr-1851	521	7	an	an	DET
ftr-1851	521	8	electronic	electronic	ADJ
ftr-1851	521	9	expense	expense	NOUN
ftr-1851	521	10	report	report	NOUN
ftr-1851	521	11	to	to	PART
ftr-1851	521	12	accompany	accompany	VERB
ftr-1851	521	13	the	the	DET
ftr-1851	521	14	electronic	electronic	ADJ
ftr-1851	521	15	receipts	receipt	NOUN
ftr-1851	521	16	associated	associate	VERB
ftr-1851	521	17	with	with	ADP
ftr-1851	521	18	their	their	PRON
ftr-1851	521	19	travel	travel	NOUN
ftr-1851	521	20	and	and	CCONJ
ftr-1851	521	21	entertainment	entertainment	NOUN
ftr-1851	521	22	expenses	expense	NOUN
ftr-1851	521	23	,	,	PUNCT
ftr-1851	521	24	and	and	CCONJ
ftr-1851	521	25	the	the	DET
ftr-1851	521	26	employees	employee	NOUN
ftr-1851	521	27	must	must	AUX
ftr-1851	521	28	provide	provide	VERB
ftr-1851	521	29	all	all	DET
ftr-1851	521	30	relevant	relevant	ADJ
ftr-1851	521	31	information	information	NOUN
ftr-1851	521	32	20041	20041	NUM
ftr-1851	521	33	florida	florida	PROPN
ftr-1851	521	34	tax	tax	NOUN
ftr-1851	521	35	review	review	NOUN
ftr-1851	521	36	to	to	PART
ftr-1851	521	37	substantiate	substantiate	VERB
ftr-1851	521	38	the	the	DET
ftr-1851	521	39	deduction	deduction	NOUN
ftr-1851	521	40	under	under	ADP
ftr-1851	521	41	§	§	PROPN
ftr-1851	521	42	274(d	274(d	PROPN
ftr-1851	521	43	)	)	PUNCT
ftr-1851	521	44	and	and	CCONJ
ftr-1851	521	45	the	the	DET
ftr-1851	521	46	regulations	regulation	NOUN
ftr-1851	521	47	.	.	PUNCT
ftr-1851	522	1	employees	employee	NOUN
ftr-1851	522	2	must	must	AUX
ftr-1851	522	3	be	be	AUX
ftr-1851	522	4	required	require	VERB
ftr-1851	522	5	to	to	PART
ftr-1851	522	6	submit	submit	VERB
ftr-1851	522	7	paper	paper	NOUN
ftr-1851	522	8	expense	expense	NOUN
ftr-1851	522	9	reports	report	NOUN
ftr-1851	522	10	and	and	CCONJ
ftr-1851	522	11	receipts	receipt	NOUN
ftr-1851	522	12	for	for	ADP
ftr-1851	522	13	:	:	PUNCT
ftr-1851	522	14	(	(	PUNCT
ftr-1851	522	15	1	1	X
ftr-1851	522	16	)	)	PUNCT
ftr-1851	522	17	any	any	DET
ftr-1851	522	18	expense	expense	NOUN
ftr-1851	522	19	over	over	ADP
ftr-1851	522	20	$	$	SYM
ftr-1851	522	21	75	75	NUM
ftr-1851	522	22	where	where	SCONJ
ftr-1851	522	23	the	the	DET
ftr-1851	522	24	nature	nature	NOUN
ftr-1851	522	25	of	of	ADP
ftr-1851	522	26	the	the	DET
ftr-1851	522	27	expense	expense	NOUN
ftr-1851	522	28	is	be	AUX
ftr-1851	522	29	not	not	PART
ftr-1851	522	30	clear	clear	ADJ
ftr-1851	522	31	on	on	ADP
ftr-1851	522	32	the	the	DET
ftr-1851	522	33	face	face	NOUN
ftr-1851	522	34	of	of	ADP
ftr-1851	522	35	the	the	DET
ftr-1851	522	36	electronic	electronic	ADJ
ftr-1851	522	37	receipt	receipt	NOUN
ftr-1851	522	38	;	;	PUNCT
ftr-1851	522	39	(	(	PUNCT
ftr-1851	522	40	2	2	X
ftr-1851	522	41	)	)	PUNCT
ftr-1851	522	42	all	all	PRON
ftr-1851	522	43	lodging	lodge	VERB
ftr-1851	522	44	invoices	invoice	NOUN
ftr-1851	522	45	for	for	ADP
ftr-1851	522	46	which	which	PRON
ftr-1851	522	47	the	the	DET
ftr-1851	522	48	credit	credit	NOUN
ftr-1851	522	49	card	card	NOUN
ftr-1851	522	50	company	company	NOUN
ftr-1851	522	51	does	do	AUX
ftr-1851	522	52	not	not	PART
ftr-1851	522	53	provide	provide	VERB
ftr-1851	522	54	the	the	DET
ftr-1851	522	55	merchant	merchant	NOUN
ftr-1851	522	56	's	's	PART
ftr-1851	522	57	electronic	electronic	ADJ
ftr-1851	522	58	itemization	itemization	NOUN
ftr-1851	522	59	of	of	ADP
ftr-1851	522	60	each	each	DET
ftr-1851	522	61	expense	expense	NOUN
ftr-1851	522	62	;	;	PUNCT
ftr-1851	522	63	and	and	CCONJ
ftr-1851	522	64	(	(	PUNCT
ftr-1851	522	65	3	3	X
ftr-1851	522	66	)	)	PUNCT
ftr-1851	522	67	any	any	DET
ftr-1851	522	68	expenses	expense	NOUN
ftr-1851	522	69	paid	pay	VERB
ftr-1851	522	70	for	for	ADP
ftr-1851	522	71	by	by	ADP
ftr-1851	522	72	the	the	DET
ftr-1851	522	73	employee	employee	NOUN
ftr-1851	522	74	without	without	ADP
ftr-1851	522	75	using	use	VERB
ftr-1851	522	76	the	the	DET
ftr-1851	522	77	business	business	NOUN
ftr-1851	522	78	credit	credit	NOUN
ftr-1851	522	79	card	card	NOUN
ftr-1851	522	80	;	;	PUNCT
ftr-1851	522	81	paper	paper	NOUN
ftr-1851	522	82	receipts	receipt	NOUN
ftr-1851	522	83	and	and	CCONJ
ftr-1851	522	84	expense	expense	NOUN
ftr-1851	522	85	reports	report	NOUN
ftr-1851	522	86	must	must	AUX
ftr-1851	522	87	contain	contain	VERB
ftr-1851	522	88	all	all	DET
ftr-1851	522	89	required	require	VERB
ftr-1851	522	90	information	information	NOUN
ftr-1851	522	91	.	.	PUNCT
ftr-1851	523	1	9	9	X
ftr-1851	523	2	.	.	X
ftr-1851	523	3	schedule	schedule	NOUN
ftr-1851	523	4	c	c	NOUN
ftr-1851	523	5	deficiency	deficiency	NOUN
ftr-1851	523	6	interest	interest	NOUN
ftr-1851	523	7	is	be	AUX
ftr-1851	523	8	nondeductible	nondeductible	ADJ
ftr-1851	523	9	in	in	ADP
ftr-1851	523	10	the	the	DET
ftr-1851	523	11	fifth	fifth	ADJ
ftr-1851	523	12	circuit	circuit	NOUN
ftr-1851	523	13	.	.	PUNCT
ftr-1851	524	1	alfaro	alfaro	PROPN
ftr-1851	524	2	v.	v.	PROPN
ftr-1851	524	3	commissioner	commissioner	PROPN
ftr-1851	524	4	,	,	PUNCT
ftr-1851	524	5	349	349	NUM
ftr-1851	524	6	f.3d	f.3d	NUM
ftr-1851	524	7	225,92	225,92	NUM
ftr-1851	524	8	a.f.t.r.2d	a.f.t.r.2d	PROPN
ftr-1851	524	9	2003	2003	NUM
ftr-1851	524	10	-	-	SYM
ftr-1851	524	11	6914	6914	NUM
ftr-1851	524	12	,	,	PUNCT
ftr-1851	524	13	20032	20032	NUM
ftr-1851	525	1	u.s.t.c	u.s.t.c	PROPN
ftr-1851	525	2	.	.	PROPN
ftr-1851	525	3	50,715	50,715	NUM
ftr-1851	525	4	(	(	PUNCT
ftr-1851	525	5	5th	5th	ADJ
ftr-1851	525	6	cir	cir	NOUN
ftr-1851	525	7	.	.	PUNCT
ftr-1851	526	1	11/6/03	11/6/03	NUM
ftr-1851	526	2	)	)	PUNCT
ftr-1851	526	3	.	.	PUNCT
ftr-1851	527	1	the	the	DET
ftr-1851	527	2	fifth	fifth	ADJ
ftr-1851	527	3	circuit	circuit	NOUN
ftr-1851	527	4	held	hold	VERB
ftr-1851	527	5	that	that	SCONJ
ftr-1851	527	6	interest	interest	NOUN
ftr-1851	527	7	on	on	ADP
ftr-1851	527	8	taxpayers	taxpayer	NOUN
ftr-1851	527	9	'	'	PART
ftr-1851	527	10	individual	individual	ADJ
ftr-1851	527	11	income	income	NOUN
ftr-1851	527	12	tax	tax	NOUN
ftr-1851	527	13	liability	liability	NOUN
ftr-1851	527	14	that	that	PRON
ftr-1851	527	15	arose	arise	VERB
ftr-1851	527	16	from	from	ADP
ftr-1851	527	17	a	a	DET
ftr-1851	527	18	sole	sole	ADJ
ftr-1851	527	19	proprietorship	proprietorship	NOUN
ftr-1851	527	20	belonging	belong	VERB
ftr-1851	527	21	to	to	ADP
ftr-1851	527	22	husband	husband	NOUN
ftr-1851	527	23	is	be	AUX
ftr-1851	527	24	nondeductible	nondeductible	ADJ
ftr-1851	527	25	personal	personal	ADJ
ftr-1851	527	26	interest	interest	NOUN
ftr-1851	527	27	under	under	ADP
ftr-1851	527	28	§	§	PROPN
ftr-1851	527	29	163(h	163(h	NOUN
ftr-1851	527	30	)	)	PUNCT
ftr-1851	527	31	,	,	PUNCT
ftr-1851	527	32	joining	join	VERB
ftr-1851	527	33	five	five	NUM
ftr-1851	527	34	other	other	ADJ
ftr-1851	527	35	circuits	circuit	NOUN
ftr-1851	527	36	in	in	ADP
ftr-1851	527	37	this	this	DET
ftr-1851	527	38	result	result	NOUN
ftr-1851	527	39	.	.	PUNCT
ftr-1851	528	1	judge	judge	NOUN
ftr-1851	528	2	weiner	weiner	NOUN
ftr-1851	528	3	followed	follow	VERB
ftr-1851	528	4	robinson	robinson	PROPN
ftr-1851	528	5	v.	v.	PROPN
ftr-1851	528	6	commissioner	commissioner	PROPN
ftr-1851	528	7	,	,	PUNCT
ftr-1851	528	8	119	119	NUM
ftr-1851	528	9	t.c	t.c	PROPN
ftr-1851	528	10	.	.	PROPN
ftr-1851	528	11	44	44	NUM
ftr-1851	528	12	(	(	PUNCT
ftr-1851	528	13	2002	2002	NUM
ftr-1851	528	14	)	)	PUNCT
ftr-1851	528	15	,	,	PUNCT
ftr-1851	528	16	and	and	CCONJ
ftr-1851	528	17	all	all	PRON
ftr-1851	528	18	of	of	ADP
ftr-1851	528	19	the	the	DET
ftr-1851	528	20	other	other	ADJ
ftr-1851	528	21	courts	court	NOUN
ftr-1851	528	22	that	that	PRON
ftr-1851	528	23	have	have	AUX
ftr-1851	528	24	decided	decide	VERB
ftr-1851	528	25	the	the	DET
ftr-1851	528	26	issue	issue	NOUN
ftr-1851	528	27	,	,	PUNCT
ftr-1851	528	28	and	and	CCONJ
ftr-1851	528	29	upheld	uphold	VERB
ftr-1851	528	30	the	the	DET
ftr-1851	528	31	validity	validity	NOUN
ftr-1851	528	32	of	of	ADP
ftr-1851	528	33	temp	temp	NOUN
ftr-1851	528	34	.	.	PUNCT
ftr-1851	529	1	reg	reg	NOUN
ftr-1851	529	2	.	.	PUNCT
ftr-1851	530	1	§	§	PROPN
ftr-1851	530	2	1.163	1.163	NUM
ftr-1851	530	3	-	-	SYM
ftr-1851	530	4	9t(b)(2)(i)(a	9t(b)(2)(i)(a	NUM
ftr-1851	530	5	)	)	PUNCT
ftr-1851	530	6	,	,	PUNCT
ftr-1851	530	7	disallowing	disallow	VERB
ftr-1851	530	8	a	a	DET
ftr-1851	530	9	deduction	deduction	NOUN
ftr-1851	530	10	for	for	ADP
ftr-1851	530	11	interest	interest	NOUN
ftr-1851	530	12	on	on	ADP
ftr-1851	530	13	an	an	DET
ftr-1851	530	14	individual	individual	ADJ
ftr-1851	530	15	income	income	NOUN
ftr-1851	530	16	tax	tax	NOUN
ftr-1851	530	17	deficiency	deficiency	NOUN
ftr-1851	530	18	,	,	PUNCT
ftr-1851	530	19	as	as	SCONJ
ftr-1851	530	20	applied	apply	VERB
ftr-1851	530	21	to	to	ADP
ftr-1851	530	22	interest	interest	NOUN
ftr-1851	530	23	on	on	ADP
ftr-1851	530	24	a	a	DET
ftr-1851	530	25	deficiency	deficiency	NOUN
ftr-1851	530	26	arising	arise	VERB
ftr-1851	530	27	from	from	ADP
ftr-1851	530	28	income	income	NOUN
ftr-1851	530	29	attributable	attributable	ADJ
ftr-1851	530	30	to	to	ADP
ftr-1851	530	31	a	a	DET
ftr-1851	530	32	trade	trade	NOUN
ftr-1851	530	33	or	or	CCONJ
ftr-1851	530	34	business	business	NOUN
ftr-1851	530	35	.	.	PUNCT
ftr-1851	531	1	he	he	PRON
ftr-1851	531	2	decided	decide	VERB
ftr-1851	531	3	that	that	SCONJ
ftr-1851	531	4	the	the	DET
ftr-1851	531	5	regulation	regulation	NOUN
ftr-1851	531	6	is	be	AUX
ftr-1851	531	7	a	a	DET
ftr-1851	531	8	reasonable	reasonable	ADJ
ftr-1851	531	9	interpretation	interpretation	NOUN
ftr-1851	531	10	of	of	ADP
ftr-1851	531	11	the	the	DET
ftr-1851	531	12	statute	statute	NOUN
ftr-1851	531	13	,	,	PUNCT
ftr-1851	531	14	that	that	SCONJ
ftr-1851	531	15	it	it	PRON
ftr-1851	531	16	is	be	AUX
ftr-1851	531	17	consistent	consistent	ADJ
ftr-1851	531	18	with	with	ADP
ftr-1851	531	19	the	the	DET
ftr-1851	531	20	blue	blue	ADJ
ftr-1851	531	21	book	book	NOUN
ftr-1851	531	22	,	,	PUNCT
ftr-1851	531	23	and	and	CCONJ
ftr-1851	531	24	that	that	SCONJ
ftr-1851	531	25	congress	congress	PROPN
ftr-1851	531	26	has	have	AUX
ftr-1851	531	27	not	not	PART
ftr-1851	531	28	acted	act	VERB
ftr-1851	531	29	to	to	PART
ftr-1851	531	30	overturn	overturn	VERB
ftr-1851	531	31	it	it	PRON
ftr-1851	531	32	in	in	ADP
ftr-1851	531	33	the	the	DET
ftr-1851	531	34	intervening	intervene	VERB
ftr-1851	531	35	years	year	NOUN
ftr-1851	531	36	since	since	SCONJ
ftr-1851	531	37	it	it	PRON
ftr-1851	531	38	was	be	AUX
ftr-1851	531	39	promulgated	promulgate	VERB
ftr-1851	531	40	.	.	PUNCT
ftr-1851	532	1	e.	e.	PROPN
ftr-1851	532	2	depreciation	depreciation	PROPN
ftr-1851	532	3	&	&	CCONJ
ftr-1851	532	4	amortization	amortization	PROPN
ftr-1851	532	5	1	1	NUM
ftr-1851	532	6	.	.	PUNCT
ftr-1851	533	1	the	the	DET
ftr-1851	533	2	job	job	NOUN
ftr-1851	533	3	creation	creation	NOUN
ftr-1851	533	4	and	and	CCONJ
ftr-1851	533	5	worker	worker	NOUN
ftr-1851	533	6	assistance	assistance	NOUN
ftr-1851	533	7	act	act	NOUN
ftr-1851	533	8	of	of	ADP
ftr-1851	533	9	2002	2002	NUM
ftr-1851	533	10	,	,	PUNCT
ftr-1851	533	11	pub	pub	NOUN
ftr-1851	533	12	.	.	PUNCT
ftr-1851	534	1	l.	l.	PROPN
ftr-1851	534	2	107	107	PROPN
ftr-1851	534	3	-	-	SYM
ftr-1851	534	4	47	47	NUM
ftr-1851	534	5	,	,	PUNCT
ftr-1851	534	6	115	115	NUM
ftr-1851	534	7	stat	stat	NOUN
ftr-1851	534	8	.	.	PUNCT
ftr-1851	534	9	260	260	NUM
ftr-1851	534	10	,	,	PUNCT
ftr-1851	534	11	provides	provide	VERB
ftr-1851	534	12	for	for	ADP
ftr-1851	534	13	additional	additional	ADJ
ftr-1851	534	14	first	first	ADJ
ftr-1851	534	15	-	-	PUNCT
ftr-1851	534	16	year	year	NOUN
ftr-1851	534	17	depreciation	depreciation	NOUN
ftr-1851	534	18	of	of	ADP
ftr-1851	534	19	30	30	NUM
ftr-1851	534	20	percent	percent	NOUN
ftr-1851	534	21	for	for	ADP
ftr-1851	534	22	certain	certain	ADJ
ftr-1851	534	23	property	property	NOUN
ftr-1851	534	24	that	that	PRON
ftr-1851	534	25	was	be	AUX
ftr-1851	534	26	acquired	acquire	VERB
ftr-1851	534	27	after	after	ADP
ftr-1851	534	28	9/10/01	9/10/01	NUM
ftr-1851	534	29	(	(	PUNCT
ftr-1851	534	30	and	and	CCONJ
ftr-1851	534	31	before	before	ADP
ftr-1851	534	32	9/11/04	9/11/04	NUM
ftr-1851	534	33	)	)	PUNCT
ftr-1851	534	34	and	and	CCONJ
ftr-1851	534	35	placed	place	VERB
ftr-1851	534	36	in	in	ADP
ftr-1851	534	37	service	service	NOUN
ftr-1851	534	38	before	before	ADP
ftr-1851	534	39	1/1/05	1/1/05	NUM
ftr-1851	534	40	.	.	PUNCT
ftr-1851	535	1	qualifying	qualify	VERB
ftr-1851	535	2	property	property	NOUN
ftr-1851	535	3	consists	consist	VERB
ftr-1851	535	4	of	of	ADP
ftr-1851	535	5	(	(	PUNCT
ftr-1851	535	6	1	1	X
ftr-1851	535	7	)	)	PUNCT
ftr-1851	535	8	§	§	PROPN
ftr-1851	535	9	168	168	NUM
ftr-1851	535	10	property	property	NOUN
ftr-1851	535	11	with	with	ADP
ftr-1851	535	12	a	a	DET
ftr-1851	535	13	recovery	recovery	NOUN
ftr-1851	535	14	period	period	NOUN
ftr-1851	535	15	of	of	ADP
ftr-1851	535	16	20	20	NUM
ftr-1851	535	17	years	year	NOUN
ftr-1851	535	18	or	or	CCONJ
ftr-1851	535	19	less	less	ADJ
ftr-1851	535	20	,	,	PUNCT
ftr-1851	535	21	(	(	PUNCT
ftr-1851	535	22	2	2	X
ftr-1851	535	23	)	)	PUNCT
ftr-1851	535	24	computer	computer	NOUN
ftr-1851	535	25	software	software	NOUN
ftr-1851	535	26	other	other	ADJ
ftr-1851	535	27	than	than	ADP
ftr-1851	535	28	computer	computer	NOUN
ftr-1851	535	29	software	software	NOUN
ftr-1851	535	30	covered	cover	VERB
ftr-1851	535	31	by	by	ADP
ftr-1851	535	32	§	§	PROPN
ftr-1851	535	33	197	197	NUM
ftr-1851	535	34	,	,	PUNCT
ftr-1851	535	35	(	(	PUNCT
ftr-1851	535	36	3	3	X
ftr-1851	535	37	)	)	PUNCT
ftr-1851	535	38	water	water	NOUN
ftr-1851	535	39	utility	utility	NOUN
ftr-1851	535	40	property	property	NOUN
ftr-1851	535	41	,	,	PUNCT
ftr-1851	535	42	and	and	CCONJ
ftr-1851	535	43	(	(	PUNCT
ftr-1851	535	44	4	4	X
ftr-1851	535	45	)	)	PUNCT
ftr-1851	535	46	leasehold	leasehold	NOUN
ftr-1851	535	47	improvement	improvement	NOUN
ftr-1851	535	48	property	property	NOUN
ftr-1851	535	49	.	.	PUNCT
ftr-1851	536	1	for	for	ADP
ftr-1851	536	2	passenger	passenger	NOUN
ftr-1851	536	3	automobiles	automobile	NOUN
ftr-1851	536	4	,	,	PUNCT
ftr-1851	536	5	the	the	DET
ftr-1851	536	6	§	§	PROPN
ftr-1851	536	7	280f(a)(1)(a)(i	280f(a)(1)(a)(i	NUM
ftr-1851	536	8	)	)	PUNCT
ftr-1851	536	9	limitation	limitation	NOUN
ftr-1851	536	10	is	be	AUX
ftr-1851	536	11	to	to	PART
ftr-1851	536	12	be	be	AUX
ftr-1851	536	13	increased	increase	VERB
ftr-1851	536	14	by	by	ADP
ftr-1851	536	15	$	$	SYM
ftr-1851	536	16	4,600	4,600	NUM
ftr-1851	536	17	.	.	PUNCT
ftr-1851	537	1	this	this	DET
ftr-1851	537	2	provision	provision	NOUN
ftr-1851	537	3	also	also	ADV
ftr-1851	537	4	applies	apply	VERB
ftr-1851	537	5	to	to	ADP
ftr-1851	537	6	improvements	improvement	NOUN
ftr-1851	537	7	to	to	ADP
ftr-1851	537	8	used	use	VERB
ftr-1851	537	9	property	property	NOUN
ftr-1851	537	10	.	.	PUNCT
ftr-1851	538	1	0	0	NUM
ftr-1851	538	2	depreciation	depreciation	NOUN
ftr-1851	538	3	claimed	claim	VERB
ftr-1851	538	4	pursuant	pursuant	ADV
ftr-1851	538	5	to	to	ADP
ftr-1851	538	6	this	this	DET
ftr-1851	538	7	provision	provision	NOUN
ftr-1851	538	8	may	may	AUX
ftr-1851	538	9	be	be	AUX
ftr-1851	538	10	used	use	VERB
ftr-1851	538	11	for	for	ADP
ftr-1851	538	12	alternative	alternative	ADJ
ftr-1851	538	13	minimum	minimum	ADJ
ftr-1851	538	14	tax	tax	NOUN
ftr-1851	538	15	purposes	purpose	NOUN
ftr-1851	538	16	even	even	ADV
ftr-1851	538	17	though	though	SCONJ
ftr-1851	538	18	the	the	DET
ftr-1851	538	19	200	200	NUM
ftr-1851	538	20	percent	percent	NOUN
ftr-1851	538	21	declining	decline	VERB
ftr-1851	538	22	balance	balance	NOUN
ftr-1851	538	23	depreciation	depreciation	NOUN
ftr-1851	538	24	tables	table	NOUN
ftr-1851	538	25	are	be	AUX
ftr-1851	538	26	used	use	VERB
ftr-1851	538	27	for	for	ADP
ftr-1851	538	28	the	the	DET
ftr-1851	538	29	basis	basis	NOUN
ftr-1851	538	30	remaining	remain	VERB
ftr-1851	538	31	after	after	SCONJ
ftr-1851	538	32	the	the	DET
ftr-1851	538	33	additional	additional	ADJ
ftr-1851	538	34	first	first	ADJ
ftr-1851	538	35	-	-	PUNCT
ftr-1851	538	36	year	year	NOUN
ftr-1851	538	37	depreciation	depreciation	NOUN
ftr-1851	538	38	is	be	AUX
ftr-1851	538	39	taken	take	VERB
ftr-1851	538	40	.	.	PUNCT
ftr-1851	539	1	a.	a.	PROPN
ftr-1851	539	2	rev	rev	PROPN
ftr-1851	539	3	.	.	PROPN
ftr-1851	539	4	proc	proc	PROPN
ftr-1851	539	5	.	.	PUNCT
ftr-1851	540	1	2002	2002	NUM
ftr-1851	540	2	-	-	PUNCT
ftr-1851	540	3	33,2002	33,2002	NUM
ftr-1851	540	4	-	-	SYM
ftr-1851	540	5	20	20	NUM
ftr-1851	540	6	i.r.b	i.r.b	NOUN
ftr-1851	540	7	.	.	PUNCT
ftr-1851	541	1	963	963	NUM
ftr-1851	541	2	(	(	PUNCT
ftr-1851	541	3	5/20/02	5/20/02	NUM
ftr-1851	541	4	)	)	PUNCT
ftr-1851	541	5	.	.	PUNCT
ftr-1851	542	1	this	this	DET
ftr-1851	542	2	revenue	revenue	NOUN
ftr-1851	542	3	procedure	procedure	NOUN
ftr-1851	542	4	provides	provide	VERB
ftr-1851	542	5	procedures	procedure	NOUN
ftr-1851	542	6	for	for	ADP
ftr-1851	542	7	claiming	claim	VERB
ftr-1851	542	8	the	the	DET
ftr-1851	542	9	additional	additional	ADJ
ftr-1851	542	10	30	30	NUM
ftr-1851	542	11	percent	percent	NOUN
ftr-1851	542	12	firstyear	firstyear	NOUN
ftr-1851	542	13	depreciation	depreciation	NOUN
ftr-1851	542	14	provided	provide	VERB
ftr-1851	542	15	by	by	ADP
ftr-1851	542	16	§	§	PROPN
ftr-1851	542	17	168(k	168(k	PROPN
ftr-1851	542	18	)	)	PUNCT
ftr-1851	543	1	[	[	X
ftr-1851	543	2	and	and	CCONJ
ftr-1851	543	3	§	§	PROPN
ftr-1851	543	4	1400l(b	1400l(b	NUM
ftr-1851	543	5	)	)	PUNCT
ftr-1851	543	6	]	]	PUNCT
ftr-1851	543	7	.	.	PUNCT
ftr-1851	544	1	it	it	PRON
ftr-1851	544	2	also	also	ADV
ftr-1851	544	3	explains	explain	VERB
ftr-1851	544	4	how	how	SCONJ
ftr-1851	544	5	a	a	DET
ftr-1851	544	6	taxpayer	taxpayer	NOUN
ftr-1851	544	7	may	may	AUX
ftr-1851	544	8	elect	elect	VERB
ftr-1851	544	9	not	not	PART
ftr-1851	544	10	to	to	PART
ftr-1851	544	11	deduct	deduct	VERB
ftr-1851	544	12	the	the	DET
ftr-1851	544	13	additional	additional	ADJ
ftr-1851	544	14	first	first	ADJ
ftr-1851	544	15	-	-	PUNCT
ftr-1851	544	16	year	year	NOUN
ftr-1851	544	17	depreciation	depreciation	NOUN
ftr-1851	544	18	for	for	ADP
ftr-1851	544	19	qualified	qualified	ADJ
ftr-1851	544	20	property	property	NOUN
ftr-1851	544	21	.	.	PUNCT
ftr-1851	545	1	b.	b.	NOUN
ftr-1851	545	2	fifty	fifty	NUM
ftr-1851	545	3	-	-	PUNCT
ftr-1851	545	4	percent	percent	NOUN
ftr-1851	545	5	bonus	bonus	NOUN
ftr-1851	545	6	depreciation	depreciation	NOUN
ftr-1851	545	7	.	.	PUNCT
ftr-1851	546	1	section	section	NOUN
ftr-1851	546	2	168(k)(4	168(k)(4	NUM
ftr-1851	546	3	)	)	PUNCT
ftr-1851	546	4	,	,	PUNCT
ftr-1851	546	5	added	add	VERB
ftr-1851	546	6	by	by	ADP
ftr-1851	546	7	the	the	DET
ftr-1851	546	8	2003	2003	NUM
ftr-1851	546	9	act	act	NOUN
ftr-1851	546	10	,	,	PUNCT
ftr-1851	546	11	allows	allow	VERB
ftr-1851	546	12	a	a	DET
ftr-1851	546	13	deduction	deduction	NOUN
ftr-1851	546	14	of	of	ADP
ftr-1851	546	15	fifty	fifty	NUM
ftr-1851	546	16	percent	percent	NOUN
ftr-1851	546	17	of	of	ADP
ftr-1851	546	18	the	the	DET
ftr-1851	546	19	adjusted	adjusted	ADJ
ftr-1851	546	20	basis	basis	NOUN
ftr-1851	546	21	of	of	ADP
ftr-1851	546	22	qualified	qualified	ADJ
ftr-1851	546	23	property	property	NOUN
ftr-1851	546	24	(	(	PUNCT
ftr-1851	546	25	in	in	ADP
ftr-1851	546	26	lieu	lieu	NOUN
ftr-1851	546	27	of	of	ADP
ftr-1851	546	28	the	the	DET
ftr-1851	546	29	prior	prior	ADJ
ftr-1851	546	30	30	30	NUM
ftr-1851	546	31	percent	percent	NOUN
ftr-1851	546	32	)	)	PUNCT
ftr-1851	546	33	placed	place	VERB
ftr-1851	546	34	in	in	ADP
ftr-1851	546	35	service	service	NOUN
ftr-1851	546	36	after	after	ADP
ftr-1851	546	37	5/5/03	5/5/03	PROPN
ftr-1851	546	38	and	and	CCONJ
ftr-1851	546	39	before	before	ADP
ftr-1851	546	40	1/1/05	1/1/05	NUM
ftr-1851	546	41	.	.	PUNCT
ftr-1851	547	1	[	[	X
ftr-1851	547	2	vol6	vol6	NOUN
ftr-1851	547	3	:	:	PUNCT
ftr-1851	547	4	si	si	PROPN
ftr-1851	547	5	recent	recent	ADJ
ftr-1851	547	6	developments	development	NOUN
ftr-1851	547	7	in	in	ADP
ftr-1851	547	8	federal	federal	ADJ
ftr-1851	547	9	income	income	NOUN
ftr-1851	547	10	taxation	taxation	NOUN
ftr-1851	547	11	*	*	PUNCT
ftr-1851	547	12	section	section	NOUN
ftr-1851	547	13	168(k)(2)(f	168(k)(2)(f	PROPN
ftr-1851	547	14	)	)	PUNCT
ftr-1851	547	15	provides	provide	VERB
ftr-1851	547	16	that	that	SCONJ
ftr-1851	547	17	the	the	DET
ftr-1851	547	18	50	50	NUM
ftr-1851	547	19	percent	percent	NOUN
ftr-1851	547	20	(	(	PUNCT
ftr-1851	547	21	and	and	CCONJ
ftr-1851	547	22	30	30	NUM
ftr-1851	547	23	percent	percent	NOUN
ftr-1851	547	24	)	)	PUNCT
ftr-1851	547	25	first	first	ADJ
ftr-1851	547	26	year	year	NOUN
ftr-1851	547	27	allowance	allowance	NOUN
ftr-1851	547	28	is	be	AUX
ftr-1851	547	29	also	also	ADV
ftr-1851	547	30	allowable	allowable	ADJ
ftr-1851	547	31	as	as	ADP
ftr-1851	547	32	a	a	DET
ftr-1851	547	33	deduction	deduction	NOUN
ftr-1851	547	34	for	for	ADP
ftr-1851	547	35	purposes	purpose	NOUN
ftr-1851	547	36	of	of	ADP
ftr-1851	547	37	the	the	DET
ftr-1851	547	38	alternative	alternative	ADJ
ftr-1851	547	39	minimum	minimum	ADJ
ftr-1851	547	40	tax	tax	NOUN
ftr-1851	547	41	.	.	PUNCT
ftr-1851	547	42	0	0	NUM
ftr-1851	548	1	bonus	bonus	NOUN
ftr-1851	548	2	depreciation	depreciation	NOUN
ftr-1851	548	3	is	be	AUX
ftr-1851	548	4	extended	extend	VERB
ftr-1851	548	5	to	to	ADP
ftr-1851	548	6	passenger	passenger	NOUN
ftr-1851	548	7	automobiles	automobile	NOUN
ftr-1851	548	8	by	by	ADP
ftr-1851	548	9	increasing	increase	VERB
ftr-1851	548	10	the	the	DET
ftr-1851	548	11	§	§	PROPN
ftr-1851	548	12	280f(a)(1)(a)(i	280f(a)(1)(a)(i	NUM
ftr-1851	548	13	)	)	PUNCT
ftr-1851	548	14	limit	limit	NOUN
ftr-1851	548	15	by	by	ADP
ftr-1851	548	16	$	$	SYM
ftr-1851	548	17	4,600	4,600	NUM
ftr-1851	548	18	for	for	ADP
ftr-1851	548	19	passenger	passenger	NOUN
ftr-1851	548	20	automobiles	automobile	NOUN
ftr-1851	548	21	that	that	PRON
ftr-1851	548	22	are	be	AUX
ftr-1851	548	23	qualified	qualified	ADJ
ftr-1851	548	24	property	property	NOUN
ftr-1851	548	25	placed	place	VERB
ftr-1851	548	26	that	that	PRON
ftr-1851	548	27	are	be	AUX
ftr-1851	548	28	in	in	ADP
ftr-1851	548	29	service	service	NOUN
ftr-1851	548	30	after	after	ADP
ftr-1851	548	31	9/10/01	9/10/01	NUM
ftr-1851	548	32	and	and	CCONJ
ftr-1851	548	33	before	before	ADP
ftr-1851	548	34	5/6/03	5/6/03	NUM
ftr-1851	548	35	,	,	PUNCT
ftr-1851	548	36	and	and	CCONJ
ftr-1851	548	37	by	by	ADP
ftr-1851	548	38	$	$	SYM
ftr-1851	548	39	7,650	7,650	NUM
ftr-1851	548	40	for	for	ADP
ftr-1851	548	41	passenger	passenger	NOUN
ftr-1851	548	42	automobiles	automobile	NOUN
ftr-1851	548	43	that	that	PRON
ftr-1851	548	44	are	be	AUX
ftr-1851	548	45	qualified	qualified	ADJ
ftr-1851	548	46	property	property	NOUN
ftr-1851	548	47	placed	place	VERB
ftr-1851	548	48	that	that	PRON
ftr-1851	548	49	are	be	AUX
ftr-1851	548	50	in	in	ADP
ftr-1851	548	51	service	service	NOUN
ftr-1851	548	52	after	after	ADP
ftr-1851	548	53	5/5/03	5/5/03	PROPN
ftr-1851	548	54	and	and	CCONJ
ftr-1851	548	55	before	before	ADP
ftr-1851	548	56	1/1/05	1/1/05	NUM
ftr-1851	548	57	.	.	PUNCT
ftr-1851	549	1	c.	c.	NOUN
ftr-1851	549	2	regulations	regulation	NOUN
ftr-1851	549	3	on	on	ADP
ftr-1851	549	4	bonus	bonus	NOUN
ftr-1851	549	5	depreciation	depreciation	NOUN
ftr-1851	549	6	.	.	PUNCT
ftr-1851	550	1	t.d	t.d	PROPN
ftr-1851	550	2	.	.	PROPN
ftr-1851	550	3	9091	9091	NUM
ftr-1851	550	4	,	,	PUNCT
ftr-1851	550	5	special	special	ADJ
ftr-1851	550	6	depreciation	depreciation	NOUN
ftr-1851	550	7	allowance	allowance	NOUN
ftr-1851	550	8	,	,	PUNCT
ftr-1851	550	9	68	68	NUM
ftr-1851	550	10	f.r	f.r	NOUN
ftr-1851	550	11	.	.	NOUN
ftr-1851	550	12	52986	52986	NUM
ftr-1851	550	13	(	(	PUNCT
ftr-1851	550	14	9/8/03	9/8/03	NUM
ftr-1851	550	15	)	)	PUNCT
ftr-1851	550	16	;	;	PUNCT
ftr-1851	550	17	reg-157164	reg-157164	NOUN
ftr-1851	550	18	,	,	PUNCT
ftr-1851	550	19	special	special	ADJ
ftr-1851	550	20	depreciation	depreciation	NOUN
ftr-1851	550	21	allowance	allowance	NOUN
ftr-1851	550	22	,	,	PUNCT
ftr-1851	550	23	68	68	NUM
ftr-1851	550	24	f.r	f.r	NOUN
ftr-1851	550	25	.	.	NOUN
ftr-1851	550	26	53008	53008	NUM
ftr-1851	550	27	(	(	PUNCT
ftr-1851	550	28	9/8/03	9/8/03	NUM
ftr-1851	550	29	)	)	PUNCT
ftr-1851	550	30	.	.	PUNCT
ftr-1851	551	1	the	the	DET
ftr-1851	551	2	treasury	treasury	NOUN
ftr-1851	551	3	has	have	AUX
ftr-1851	551	4	promulgated	promulgate	VERB
ftr-1851	551	5	temporary	temporary	ADJ
ftr-1851	551	6	regulations	regulation	NOUN
ftr-1851	552	1	[	[	X
ftr-1851	552	2	temp	temp	NOUN
ftr-1851	552	3	.	.	PUNCT
ftr-1851	553	1	reg	reg	NOUN
ftr-1851	553	2	.	.	PUNCT
ftr-1851	554	1	§	§	PROPN
ftr-1851	554	2	1.167(a)-14	1.167(a)-14	NUM
ftr-1851	554	3	t	t	NOUN
ftr-1851	554	4	(	(	PUNCT
ftr-1851	554	5	dealing	deal	VERB
ftr-1851	554	6	with	with	ADP
ftr-1851	554	7	qualified	qualified	ADJ
ftr-1851	554	8	intangible	intangible	ADJ
ftr-1851	554	9	property	property	NOUN
ftr-1851	554	10	)	)	PUNCT
ftr-1851	554	11	;	;	PUNCT
ftr-1851	554	12	temp	temp	NOUN
ftr-1851	554	13	.	.	PUNCT
ftr-1851	555	1	reg	reg	PROPN
ftr-1851	555	2	.	.	PUNCT
ftr-1851	556	1	§	§	PROPN
ftr-1851	556	2	1.168(k)-it	1.168(k)-it	NOUN
ftr-1851	556	3	(	(	PUNCT
ftr-1851	556	4	dealing	deal	VERB
ftr-1851	556	5	with	with	ADP
ftr-1851	556	6	tangible	tangible	ADJ
ftr-1851	556	7	property	property	NOUN
ftr-1851	556	8	)	)	PUNCT
ftr-1851	556	9	]	]	PUNCT
ftr-1851	556	10	and	and	CCONJ
ftr-1851	556	11	published	publish	VERB
ftr-1851	556	12	identical	identical	ADJ
ftr-1851	556	13	proposed	propose	VERB
ftr-1851	556	14	regulations	regulation	NOUN
ftr-1851	556	15	(	(	PUNCT
ftr-1851	556	16	prop	prop	NOUN
ftr-1851	556	17	.	.	PUNCT
ftr-1851	557	1	reg	reg	NOUN
ftr-1851	557	2	.	.	PUNCT
ftr-1851	558	1	§	§	PROPN
ftr-1851	558	2	1.167(a)14	1.167(a)14	PROPN
ftr-1851	558	3	;	;	PUNCT
ftr-1851	558	4	prop	prop	NOUN
ftr-1851	558	5	.	.	PUNCT
ftr-1851	559	1	reg	reg	PROPN
ftr-1851	559	2	.	.	PUNCT
ftr-1851	560	1	§	§	PROPN
ftr-1851	560	2	1.168(k)-it	1.168(k)-it	PROPN
ftr-1851	560	3	]	]	PUNCT
ftr-1851	560	4	dealing	deal	VERB
ftr-1851	560	5	with	with	ADP
ftr-1851	560	6	first	first	ADJ
ftr-1851	560	7	year	year	NOUN
ftr-1851	560	8	bonus	bonus	NOUN
ftr-1851	560	9	depreciation	depreciation	NOUN
ftr-1851	560	10	under	under	ADP
ftr-1851	560	11	§	§	PROPN
ftr-1851	560	12	168(k	168(k	PROPN
ftr-1851	560	13	)	)	PUNCT
ftr-1851	560	14	.	.	PUNCT
ftr-1851	561	1	2	2	X
ftr-1851	561	2	.	.	NUM
ftr-1851	561	3	increased	increase	VERB
ftr-1851	561	4	§	§	PROPN
ftr-1851	561	5	179	179	NUM
ftr-1851	561	6	expensing	expense	VERB
ftr-1851	561	7	for	for	ADP
ftr-1851	561	8	small	small	ADJ
ftr-1851	561	9	business	business	NOUN
ftr-1851	561	10	with	with	ADP
ftr-1851	561	11	an	an	DET
ftr-1851	561	12	increased	increase	VERB
ftr-1851	561	13	phase	phase	NOUN
ftr-1851	561	14	-	-	PUNCT
ftr-1851	561	15	out	out	ADP
ftr-1851	561	16	amount	amount	NOUN
ftr-1851	561	17	.	.	PUNCT
ftr-1851	562	1	the	the	DET
ftr-1851	562	2	2003	2003	NUM
ftr-1851	562	3	act	act	NOUN
ftr-1851	562	4	increased	increase	VERB
ftr-1851	562	5	the	the	DET
ftr-1851	562	6	amountdeductible	amountdeductible	ADJ
ftr-1851	562	7	under	under	ADP
ftr-1851	562	8	§	§	PROPN
ftr-1851	562	9	179	179	NUM
ftr-1851	562	10	to	to	PART
ftr-1851	562	11	$	$	SYM
ftr-1851	562	12	100,000	100,000	NUM
ftr-1851	562	13	for	for	ADP
ftr-1851	562	14	property	property	NOUN
ftr-1851	562	15	placed	place	VERB
ftr-1851	562	16	in	in	ADP
ftr-1851	562	17	service	service	NOUN
ftr-1851	562	18	in	in	ADP
ftr-1851	562	19	taxable	taxable	ADJ
ftr-1851	562	20	years	year	NOUN
ftr-1851	562	21	beginning	begin	VERB
ftr-1851	562	22	in	in	ADP
ftr-1851	562	23	2003	2003	NUM
ftr-1851	562	24	,	,	PUNCT
ftr-1851	562	25	2004	2004	NUM
ftr-1851	562	26	,	,	PUNCT
ftr-1851	562	27	and	and	CCONJ
ftr-1851	562	28	2005	2005	NUM
ftr-1851	562	29	.	.	PUNCT
ftr-1851	563	1	in	in	ADP
ftr-1851	563	2	addition	addition	NOUN
ftr-1851	563	3	,	,	PUNCT
ftr-1851	563	4	for	for	ADP
ftr-1851	563	5	those	those	DET
ftr-1851	563	6	years	year	NOUN
ftr-1851	563	7	,	,	PUNCT
ftr-1851	563	8	the	the	DET
ftr-1851	563	9	dollar	dollar	NOUN
ftr-1851	563	10	-	-	PUNCT
ftr-1851	563	11	for	for	ADP
ftr-1851	563	12	-	-	PUNCT
ftr-1851	563	13	dollar	dollar	NOUN
ftr-1851	563	14	phaseout	phaseout	NOUN
ftr-1851	563	15	of	of	ADP
ftr-1851	563	16	the	the	DET
ftr-1851	563	17	amount	amount	NOUN
ftr-1851	563	18	begins	begin	VERB
ftr-1851	563	19	when	when	SCONJ
ftr-1851	563	20	the	the	DET
ftr-1851	563	21	cost	cost	NOUN
ftr-1851	563	22	of	of	ADP
ftr-1851	563	23	property	property	NOUN
ftr-1851	563	24	placed	place	VERB
ftr-1851	563	25	in	in	ADP
ftr-1851	563	26	service	service	NOUN
ftr-1851	563	27	exceeds	exceed	VERB
ftr-1851	563	28	$	$	SYM
ftr-1851	563	29	400,000	400,000	NUM
ftr-1851	563	30	(	(	PUNCT
ftr-1851	563	31	adjusted	adjust	VERB
ftr-1851	563	32	for	for	ADP
ftr-1851	563	33	inflation	inflation	NOUN
ftr-1851	563	34	in	in	ADP
ftr-1851	563	35	2004	2004	NUM
ftr-1851	563	36	and	and	CCONJ
ftr-1851	563	37	2005	2005	NUM
ftr-1851	563	38	)	)	PUNCT
ftr-1851	563	39	.	.	PUNCT
ftr-1851	564	1	the	the	DET
ftr-1851	564	2	2003	2003	NUM
ftr-1851	564	3	act	act	NOUN
ftr-1851	564	4	also	also	ADV
ftr-1851	564	5	amended	amend	VERB
ftr-1851	564	6	§	§	PROPN
ftr-1851	564	7	179(d	179(d	PROPN
ftr-1851	564	8	)	)	PUNCT
ftr-1851	564	9	to	to	PART
ftr-1851	564	10	treat	treat	VERB
ftr-1851	564	11	off	off	ADP
ftr-1851	564	12	-	-	PUNCT
ftr-1851	564	13	the	the	DET
ftr-1851	564	14	-	-	PUNCT
ftr-1851	564	15	shelf	shelf	NOUN
ftr-1851	564	16	computer	computer	NOUN
ftr-1851	564	17	software	software	NOUN
ftr-1851	564	18	placed	place	VERB
ftr-1851	564	19	in	in	ADP
ftr-1851	564	20	service	service	NOUN
ftr-1851	564	21	in	in	ADP
ftr-1851	564	22	taxable	taxable	ADJ
ftr-1851	564	23	years	year	NOUN
ftr-1851	564	24	beginning	begin	VERB
ftr-1851	564	25	in	in	ADP
ftr-1851	564	26	2003	2003	NUM
ftr-1851	564	27	through	through	ADP
ftr-1851	564	28	2005	2005	NUM
ftr-1851	564	29	as	as	ADP
ftr-1851	564	30	qualifying	qualify	VERB
ftr-1851	564	31	property	property	NOUN
ftr-1851	564	32	.	.	PUNCT
ftr-1851	564	33	0	0	PUNCT
ftr-1851	565	1	the	the	DET
ftr-1851	565	2	2003	2003	NUM
ftr-1851	565	3	act	act	NOUN
ftr-1851	565	4	amended	amend	VERB
ftr-1851	565	5	§	§	PROPN
ftr-1851	565	6	179(c)(2	179(c)(2	NUM
ftr-1851	565	7	)	)	PUNCT
ftr-1851	565	8	to	to	PART
ftr-1851	565	9	allow	allow	VERB
ftr-1851	565	10	elections	election	NOUN
ftr-1851	565	11	to	to	PART
ftr-1851	565	12	expense	expense	VERB
ftr-1851	565	13	assets	asset	NOUN
ftr-1851	565	14	under	under	ADP
ftr-1851	565	15	§	§	PROPN
ftr-1851	565	16	179	179	NUM
ftr-1851	565	17	with	with	ADP
ftr-1851	565	18	respect	respect	NOUN
ftr-1851	565	19	to	to	ADP
ftr-1851	565	20	taxable	taxable	ADJ
ftr-1851	565	21	years	year	NOUN
ftr-1851	565	22	beginning	begin	VERB
ftr-1851	565	23	in	in	ADP
ftr-1851	565	24	2003	2003	NUM
ftr-1851	565	25	through	through	ADP
ftr-1851	565	26	2005	2005	NUM
ftr-1851	565	27	to	to	PART
ftr-1851	565	28	be	be	AUX
ftr-1851	565	29	revoked	revoke	VERB
ftr-1851	565	30	(	(	PUNCT
ftr-1851	565	31	by	by	ADP
ftr-1851	565	32	an	an	DET
ftr-1851	565	33	amended	amend	VERB
ftr-1851	565	34	return	return	NOUN
ftr-1851	565	35	)	)	PUNCT
ftr-1851	565	36	without	without	ADP
ftr-1851	565	37	the	the	DET
ftr-1851	565	38	consent	consent	NOUN
ftr-1851	565	39	of	of	ADP
ftr-1851	565	40	the	the	DET
ftr-1851	565	41	commissioner	commissioner	NOUN
ftr-1851	565	42	.	.	PUNCT
ftr-1851	566	1	3	3	X
ftr-1851	566	2	.	.	X
ftr-1851	566	3	the	the	DET
ftr-1851	566	4	service	service	NOUN
ftr-1851	566	5	agrees	agree	VERB
ftr-1851	566	6	that	that	SCONJ
ftr-1851	566	7	the	the	DET
ftr-1851	566	8	rotable	rotable	ADJ
ftr-1851	566	9	spare	spare	ADJ
ftr-1851	566	10	parts	part	NOUN
ftr-1851	566	11	pool	pool	NOUN
ftr-1851	566	12	used	use	VERB
ftr-1851	566	13	in	in	ADP
ftr-1851	566	14	a	a	DET
ftr-1851	566	15	maintenance	maintenance	NOUN
ftr-1851	566	16	service	service	NOUN
ftr-1851	566	17	business	business	NOUN
ftr-1851	566	18	is	be	AUX
ftr-1851	566	19	depreciable	depreciable	ADJ
ftr-1851	566	20	property	property	NOUN
ftr-1851	566	21	,	,	PUNCT
ftr-1851	566	22	not	not	PART
ftr-1851	566	23	inventory	inventory	NOUN
ftr-1851	566	24	.	.	PUNCT
ftr-1851	567	1	rev	rev	PROPN
ftr-1851	567	2	.	.	PROPN
ftr-1851	568	1	rul	rul	PROPN
ftr-1851	568	2	.	.	PUNCT
ftr-1851	568	3	2003	2003	NUM
ftr-1851	568	4	-	-	SYM
ftr-1851	568	5	37	37	NUM
ftr-1851	568	6	,	,	PUNCT
ftr-1851	568	7	2003	2003	NUM
ftr-1851	568	8	-	-	SYM
ftr-1851	568	9	15	15	NUM
ftr-1851	568	10	i.r.b	i.r.b	NOUN
ftr-1851	568	11	.	.	PUNCT
ftr-1851	569	1	717	717	NUM
ftr-1851	569	2	(	(	PUNCT
ftr-1851	569	3	4/14/03	4/14/03	NUM
ftr-1851	569	4	)	)	PUNCT
ftr-1851	569	5	.	.	PUNCT
ftr-1851	570	1	the	the	DET
ftr-1851	570	2	service	service	NOUN
ftr-1851	570	3	will	will	AUX
ftr-1851	570	4	follow	follow	VERB
ftr-1851	570	5	hewlett	hewlett	PROPN
ftr-1851	570	6	packard	packard	PROPN
ftr-1851	570	7	,	,	PUNCT
ftr-1851	570	8	inc	inc	PROPN
ftr-1851	570	9	.	.	PROPN
ftr-1851	570	10	v.	v.	PROPN
ftr-1851	570	11	united	united	PROPN
ftr-1851	570	12	states	states	PROPN
ftr-1851	570	13	,	,	PUNCT
ftr-1851	570	14	71	71	NUM
ftr-1851	570	15	f.3d	f.3d	NUM
ftr-1851	570	16	398	398	NUM
ftr-1851	570	17	(	(	PUNCT
ftr-1851	570	18	fed	fed	PROPN
ftr-1851	570	19	.	.	PUNCT
ftr-1851	570	20	cir	cir	PROPN
ftr-1851	570	21	.	.	PROPN
ftr-1851	570	22	1995	1995	NUM
ftr-1851	570	23	)	)	PUNCT
ftr-1851	570	24	,	,	PUNCT
ftr-1851	570	25	and	and	CCONJ
ftr-1851	570	26	honeywell	honeywell	PROPN
ftr-1851	570	27	,	,	PUNCT
ftr-1851	570	28	inc	inc	PROPN
ftr-1851	570	29	.	.	PROPN
ftr-1851	571	1	v.	v.	PROPN
ftr-1851	571	2	commissioner	commissioner	PROPN
ftr-1851	571	3	,	,	PUNCT
ftr-1851	571	4	t.	t.	PROPN
ftr-1851	571	5	c.	c.	PROPN
ftr-1851	571	6	memo	memo	NOUN
ftr-1851	571	7	.	.	PUNCT
ftr-1851	572	1	1992	1992	NUM
ftr-1851	572	2	-	-	SYM
ftr-1851	572	3	453	453	NUM
ftr-1851	572	4	,	,	PUNCT
ftr-1851	572	5	afffd	afffd	NOUN
ftr-1851	572	6	,	,	PUNCT
ftr-1851	572	7	27	27	NUM
ftr-1851	572	8	f.3d	f.3d	NUM
ftr-1851	572	9	571	571	NUM
ftr-1851	572	10	(	(	PUNCT
ftr-1851	572	11	8th	8th	ADJ
ftr-1851	572	12	cir	cir	NOUN
ftr-1851	572	13	.	.	PROPN
ftr-1851	572	14	1994	1994	NUM
ftr-1851	572	15	)	)	PUNCT
ftr-1851	572	16	,	,	PUNCT
ftr-1851	572	17	and	and	CCONJ
ftr-1851	572	18	will	will	AUX
ftr-1851	572	19	treat	treat	VERB
ftr-1851	572	20	rotable	rotable	ADJ
ftr-1851	572	21	spare	spare	ADJ
ftr-1851	572	22	parts	part	NOUN
ftr-1851	572	23	as	as	ADP
ftr-1851	572	24	depreciable	depreciable	ADJ
ftr-1851	572	25	assets	asset	NOUN
ftr-1851	572	26	provided	provide	VERB
ftr-1851	572	27	they	they	PRON
ftr-1851	572	28	are	be	AUX
ftr-1851	572	29	used	use	VERB
ftr-1851	572	30	in	in	ADP
ftr-1851	572	31	the	the	DET
ftr-1851	572	32	taxpayer	taxpayer	NOUN
ftr-1851	572	33	's	's	PART
ftr-1851	572	34	maintenance	maintenance	NOUN
ftr-1851	572	35	service	service	NOUN
ftr-1851	572	36	business	business	NOUN
ftr-1851	572	37	and	and	CCONJ
ftr-1851	572	38	are	be	AUX
ftr-1851	572	39	not	not	PART
ftr-1851	572	40	held	hold	VERB
ftr-1851	572	41	for	for	ADP
ftr-1851	572	42	sale	sale	NOUN
ftr-1851	572	43	.	.	PUNCT
ftr-1851	573	1	the	the	DET
ftr-1851	573	2	ruling	ruling	NOUN
ftr-1851	573	3	seeks	seek	VERB
ftr-1851	573	4	comments	comment	NOUN
ftr-1851	573	5	on	on	ADP
ftr-1851	573	6	the	the	DET
ftr-1851	573	7	maximum	maximum	ADJ
ftr-1851	573	8	amount	amount	NOUN
ftr-1851	573	9	of	of	ADP
ftr-1851	573	10	rotable	rotable	ADJ
ftr-1851	573	11	spare	spare	ADJ
ftr-1851	573	12	parts	part	NOUN
ftr-1851	573	13	sales	sale	NOUN
ftr-1851	573	14	that	that	PRON
ftr-1851	573	15	should	should	AUX
ftr-1851	573	16	be	be	AUX
ftr-1851	573	17	permitted	permit	VERB
ftr-1851	573	18	from	from	ADP
ftr-1851	573	19	a	a	DET
ftr-1851	573	20	rotable	rotable	ADJ
ftr-1851	573	21	spare	spare	ADJ
ftr-1851	573	22	parts	part	NOUN
ftr-1851	573	23	pool	pool	NOUN
ftr-1851	573	24	that	that	PRON
ftr-1851	573	25	is	be	AUX
ftr-1851	573	26	treated	treat	VERB
ftr-1851	573	27	as	as	ADP
ftr-1851	573	28	a	a	DET
ftr-1851	573	29	depreciable	depreciable	ADJ
ftr-1851	573	30	asset	asset	NOUN
ftr-1851	573	31	.	.	PUNCT
ftr-1851	574	1	4	4	X
ftr-1851	574	2	.	.	X
ftr-1851	574	3	the	the	DET
ftr-1851	574	4	"	"	PUNCT
ftr-1851	574	5	exhaustion	exhaustion	NOUN
ftr-1851	574	6	,	,	PUNCT
ftr-1851	574	7	wear	wear	VERB
ftr-1851	574	8	and	and	CCONJ
ftr-1851	574	9	tear	tear	ADJ
ftr-1851	574	10	"	"	PUNCT
ftr-1851	574	11	prerequisite	prerequisite	NOUN
ftr-1851	574	12	for	for	ADP
ftr-1851	574	13	depredation	depredation	NOUN
ftr-1851	574	14	is	be	AUX
ftr-1851	574	15	an	an	DET
ftr-1851	574	16	undemanding	undemanding	ADJ
ftr-1851	574	17	standard	standard	NOUN
ftr-1851	574	18	.	.	PUNCT
ftr-1851	575	1	and	and	CCONJ
ftr-1851	575	2	,	,	PUNCT
ftr-1851	575	3	cost	cost	NOUN
ftr-1851	575	4	recovery	recovery	NOUN
ftr-1851	575	5	periods	period	NOUN
ftr-1851	575	6	are	be	AUX
ftr-1851	575	7	not	not	PART
ftr-1851	575	8	accounting	account	VERB
ftr-1851	575	9	methods	method	NOUN
ftr-1851	575	10	.	.	PUNCT
ftr-1851	576	1	o'shaughnessy	o'shaughnessy	PROPN
ftr-1851	576	2	v.	v.	ADP
ftr-1851	576	3	commissioner	commissioner	NOUN
ftr-1851	576	4	,	,	PUNCT
ftr-1851	576	5	332	332	NUM
ftr-1851	576	6	f.3d	f.3d	NUM
ftr-1851	576	7	1125,91	1125,91	NUM
ftr-1851	576	8	a.f.t.r.2d	a.f.t.r.2d	VERB
ftr-1851	576	9	20032559,2003	20032559,2003	NUM
ftr-1851	576	10	-	-	SYM
ftr-1851	576	11	1	1	NUM
ftr-1851	576	12	u.s.t.c	u.s.t.c	PROPN
ftr-1851	576	13	.	.	PROPN
ftr-1851	577	1	50,522	50,522	NUM
ftr-1851	577	2	(	(	PUNCT
ftr-1851	577	3	8th	8th	ADJ
ftr-1851	577	4	cir	cir	NOUN
ftr-1851	577	5	.	.	PUNCT
ftr-1851	578	1	6/13/03	6/13/03	NUM
ftr-1851	578	2	)	)	PUNCT
ftr-1851	578	3	,	,	PUNCT
ftr-1851	578	4	affg	affg	PROPN
ftr-1851	578	5	89	89	NUM
ftr-1851	578	6	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	578	7	2002	2002	NUM
ftr-1851	578	8	-	-	SYM
ftr-1851	578	9	658	658	NUM
ftr-1851	578	10	,	,	PUNCT
ftr-1851	578	11	2002	2002	NUM
ftr-1851	578	12	-	-	SYM
ftr-1851	578	13	1	1	NUM
ftr-1851	578	14	u.s.t.c	u.s.t.c	PROPN
ftr-1851	578	15	.	.	PROPN
ftr-1851	579	1	50,235	50,235	NUM
ftr-1851	579	2	(	(	PUNCT
ftr-1851	579	3	d.	d.	PROPN
ftr-1851	579	4	minn	minn	PROPN
ftr-1851	579	5	.	.	PUNCT
ftr-1851	580	1	9/29/2001	9/29/2001	NUM
ftr-1851	580	2	)	)	PUNCT
ftr-1851	580	3	.	.	PUNCT
ftr-1851	581	1	the	the	DET
ftr-1851	581	2	s	s	PROPN
ftr-1851	581	3	corporation	corporation	NOUN
ftr-1851	581	4	in	in	ADP
ftr-1851	581	5	which	which	PRON
ftr-1851	581	6	the	the	DET
ftr-1851	581	7	taxpayer	taxpayer	NOUN
ftr-1851	581	8	was	be	AUX
ftr-1851	581	9	a	a	DET
ftr-1851	581	10	shareholder	shareholder	NOUN
ftr-1851	581	11	manufactured	manufacture	VERB
ftr-1851	581	12	glass	glass	NOUN
ftr-1851	581	13	using	use	VERB
ftr-1851	581	14	a	a	DET
ftr-1851	581	15	"	"	PUNCT
ftr-1851	581	16	float	float	NOUN
ftr-1851	581	17	process	process	NOUN
ftr-1851	581	18	"	"	PUNCT
ftr-1851	581	19	that	that	PRON
ftr-1851	581	20	involved	involve	VERB
ftr-1851	581	21	the	the	DET
ftr-1851	581	22	use	use	NOUN
ftr-1851	581	23	of	of	ADP
ftr-1851	581	24	a	a	DET
ftr-1851	581	25	molten	molten	ADJ
ftr-1851	581	26	tin	tin	NOUN
ftr-1851	581	27	"	"	PUNCT
ftr-1851	581	28	bath	bath	NOUN
ftr-1851	581	29	"	"	PUNCT
ftr-1851	581	30	that	that	PRON
ftr-1851	581	31	lost	lose	VERB
ftr-1851	581	32	volume	volume	NOUN
ftr-1851	581	33	and	and	CCONJ
ftr-1851	581	34	purity	purity	NOUN
ftr-1851	581	35	in	in	ADP
ftr-1851	581	36	the	the	DET
ftr-1851	581	37	manufacturing	manufacturing	NOUN
ftr-1851	581	38	process	process	NOUN
ftr-1851	581	39	,	,	PUNCT
ftr-1851	581	40	requiring	require	VERB
ftr-1851	581	41	periodic	periodic	ADJ
ftr-1851	581	42	replenishment	replenishment	NOUN
ftr-1851	581	43	.	.	PUNCT
ftr-1851	582	1	the	the	DET
ftr-1851	582	2	amount	amount	NOUN
ftr-1851	582	3	of	of	ADP
ftr-1851	582	4	tin	tin	NOUN
ftr-1851	582	5	added	add	VERB
ftr-1851	582	6	each	each	DET
ftr-1851	582	7	year	year	NOUN
ftr-1851	582	8	equaled	equal	VERB
ftr-1851	582	9	the	the	DET
ftr-1851	582	10	amount	amount	NOUN
ftr-1851	582	11	of	of	ADP
ftr-1851	582	12	tin	tin	NOUN
ftr-1851	582	13	consumed	consume	VERB
ftr-1851	582	14	in	in	ADP
ftr-1851	582	15	glass	glass	NOUN
ftr-1851	582	16	production	production	NOUN
ftr-1851	582	17	during	during	ADP
ftr-1851	582	18	the	the	DET
ftr-1851	582	19	year	year	NOUN
ftr-1851	582	20	.	.	PUNCT
ftr-1851	583	1	the	the	DET
ftr-1851	583	2	corporation	corporation	NOUN
ftr-1851	583	3	deducted	deduct	VERB
ftr-1851	583	4	the	the	DET
ftr-1851	583	5	cost	cost	NOUN
ftr-1851	583	6	of	of	ADP
ftr-1851	583	7	adding	add	VERB
ftr-1851	583	8	tin	tin	NOUN
ftr-1851	583	9	to	to	ADP
ftr-1851	583	10	the	the	DET
ftr-1851	583	11	bath	bath	NOUN
ftr-1851	583	12	and	and	CCONJ
ftr-1851	583	13	depreciated	depreciate	VERB
ftr-1851	583	14	the	the	DET
ftr-1851	583	15	cost	cost	NOUN
ftr-1851	583	16	20041	20041	NUM
ftr-1851	583	17	florida	florida	PROPN
ftr-1851	583	18	tax	tax	NOUN
ftr-1851	583	19	review	review	NOUN
ftr-1851	583	20	of	of	ADP
ftr-1851	583	21	the	the	DET
ftr-1851	583	22	original	original	ADJ
ftr-1851	583	23	volume	volume	NOUN
ftr-1851	583	24	of	of	ADP
ftr-1851	583	25	tin	tin	NOUN
ftr-1851	583	26	.	.	PUNCT
ftr-1851	584	1	applying	apply	VERB
ftr-1851	584	2	rev	rev	PROPN
ftr-1851	584	3	.	.	PUNCT
ftr-1851	585	1	rul	rul	NOUN
ftr-1851	585	2	.	.	PUNCT
ftr-1851	586	1	75	75	NUM
ftr-1851	586	2	-	-	SYM
ftr-1851	586	3	491	491	NUM
ftr-1851	586	4	,	,	PUNCT
ftr-1851	586	5	1975	1975	NUM
ftr-1851	586	6	-	-	SYM
ftr-1851	586	7	2	2	NUM
ftr-1851	586	8	c.b	c.b	PROPN
ftr-1851	586	9	.	.	PROPN
ftr-1851	586	10	19	19	NUM
ftr-1851	586	11	,	,	PUNCT
ftr-1851	586	12	which	which	PRON
ftr-1851	586	13	was	be	AUX
ftr-1851	586	14	directly	directly	ADV
ftr-1851	586	15	on	on	ADP
ftr-1851	586	16	point	point	NOUN
ftr-1851	586	17	,	,	PUNCT
ftr-1851	586	18	the	the	DET
ftr-1851	586	19	irs	irs	PROPN
ftr-1851	586	20	disallowed	disallow	VERB
ftr-1851	586	21	the	the	DET
ftr-1851	586	22	depreciation	depreciation	NOUN
ftr-1851	586	23	.	.	PUNCT
ftr-1851	587	1	the	the	DET
ftr-1851	587	2	court	court	PROPN
ftr-1851	587	3	of	of	ADP
ftr-1851	587	4	appeals	appeal	NOUN
ftr-1851	587	5	affirmed	affirm	VERB
ftr-1851	587	6	the	the	DET
ftr-1851	587	7	district	district	NOUN
ftr-1851	587	8	court	court	NOUN
ftr-1851	587	9	's	's	PART
ftr-1851	587	10	refusal	refusal	NOUN
ftr-1851	587	11	to	to	PART
ftr-1851	587	12	apply	apply	VERB
ftr-1851	587	13	the	the	DET
ftr-1851	587	14	revenue	revenue	NOUN
ftr-1851	587	15	ruling	ruling	NOUN
ftr-1851	587	16	,	,	PUNCT
ftr-1851	587	17	because	because	SCONJ
ftr-1851	587	18	it	it	PRON
ftr-1851	587	19	was	be	AUX
ftr-1851	587	20	not	not	PART
ftr-1851	587	21	binding	bind	VERB
ftr-1851	587	22	and	and	CCONJ
ftr-1851	587	23	because	because	SCONJ
ftr-1851	587	24	it	it	PRON
ftr-1851	587	25	predated	predate	VERB
ftr-1851	587	26	the	the	DET
ftr-1851	587	27	acrs	acr	NOUN
ftr-1851	587	28	depreciation	depreciation	NOUN
ftr-1851	587	29	system	system	NOUN
ftr-1851	587	30	,	,	PUNCT
ftr-1851	587	31	and	and	CCONJ
ftr-1851	587	32	held	hold	VERB
ftr-1851	587	33	that	that	SCONJ
ftr-1851	587	34	the	the	DET
ftr-1851	587	35	original	original	ADJ
ftr-1851	587	36	volume	volume	NOUN
ftr-1851	587	37	of	of	ADP
ftr-1851	587	38	tin	tin	NOUN
ftr-1851	587	39	was	be	AUX
ftr-1851	587	40	depreciable	depreciable	ADJ
ftr-1851	587	41	because	because	SCONJ
ftr-1851	587	42	over	over	ADP
ftr-1851	587	43	time	time	NOUN
ftr-1851	587	44	it	it	PRON
ftr-1851	587	45	would	would	AUX
ftr-1851	587	46	have	have	AUX
ftr-1851	587	47	been	be	AUX
ftr-1851	587	48	completely	completely	ADV
ftr-1851	587	49	exhausted	exhaust	VERB
ftr-1851	587	50	by	by	ADP
ftr-1851	587	51	volume	volume	NOUN
ftr-1851	587	52	and	and	CCONJ
ftr-1851	587	53	purity	purity	NOUN
ftr-1851	587	54	losses	loss	NOUN
ftr-1851	587	55	.	.	PUNCT
ftr-1851	588	1	on	on	ADP
ftr-1851	588	2	another	another	DET
ftr-1851	588	3	issue	issue	NOUN
ftr-1851	588	4	,	,	PUNCT
ftr-1851	588	5	the	the	DET
ftr-1851	588	6	court	court	NOUN
ftr-1851	588	7	of	of	ADP
ftr-1851	588	8	appeals	appeals	PROPN
ftr-1851	588	9	reversed	reverse	VERB
ftr-1851	588	10	the	the	DET
ftr-1851	588	11	district	district	NOUN
ftr-1851	588	12	court	court	NOUN
ftr-1851	588	13	and	and	CCONJ
ftr-1851	588	14	held	hold	VERB
ftr-1851	588	15	that	that	DET
ftr-1851	588	16	reallocation	reallocation	NOUN
ftr-1851	588	17	of	of	ADP
ftr-1851	588	18	certain	certain	ADJ
ftr-1851	588	19	plant	plant	NOUN
ftr-1851	588	20	assets	asset	NOUN
ftr-1851	588	21	from	from	ADP
ftr-1851	588	22	one	one	NUM
ftr-1851	588	23	asset	asset	NOUN
ftr-1851	588	24	category	category	NOUN
ftr-1851	588	25	to	to	ADP
ftr-1851	588	26	another	another	PRON
ftr-1851	588	27	for	for	ADP
ftr-1851	588	28	the	the	DET
ftr-1851	588	29	purposes	purpose	NOUN
ftr-1851	588	30	of	of	ADP
ftr-1851	588	31	macrs	macrs	NOUN
ftr-1851	588	32	depreciation	depreciation	NOUN
ftr-1851	588	33	did	do	AUX
ftr-1851	588	34	not	not	PART
ftr-1851	588	35	constitute	constitute	VERB
ftr-1851	588	36	a	a	DET
ftr-1851	588	37	change	change	NOUN
ftr-1851	588	38	in	in	ADP
ftr-1851	588	39	accounting	accounting	NOUN
ftr-1851	588	40	method	method	NOUN
ftr-1851	588	41	,	,	PUNCT
ftr-1851	588	42	following	follow	VERB
ftr-1851	588	43	brookshire	brookshire	NOUN
ftr-1851	588	44	brothers	brother	NOUN
ftr-1851	588	45	holding	holding	PROPN
ftr-1851	588	46	,	,	PUNCT
ftr-1851	588	47	inc	inc	PROPN
ftr-1851	588	48	.	.	PROPN
ftr-1851	589	1	v.	v.	PROPN
ftr-1851	589	2	commissioner	commissioner	PROPN
ftr-1851	589	3	,	,	PUNCT
ftr-1851	589	4	320	320	NUM
ftr-1851	589	5	f.3d	f.3d	NUM
ftr-1851	589	6	507	507	NUM
ftr-1851	589	7	,	,	PUNCT
ftr-1851	589	8	91	91	NUM
ftr-1851	589	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	589	10	2003	2003	NUM
ftr-1851	589	11	-	-	SYM
ftr-1851	589	12	629	629	NUM
ftr-1851	589	13	,	,	PUNCT
ftr-1851	589	14	2003	2003	NUM
ftr-1851	589	15	-	-	SYM
ftr-1851	589	16	1	1	NUM
ftr-1851	589	17	u.s.t.c	u.s.t.c	PROPN
ftr-1851	589	18	.	.	PROPN
ftr-1851	590	1	50,214	50,214	NUM
ftr-1851	590	2	(	(	PUNCT
ftr-1851	590	3	5th	5th	ADJ
ftr-1851	590	4	cir	cir	NOUN
ftr-1851	590	5	.	.	PUNCT
ftr-1851	591	1	1/29/03	1/29/03	NUM
ftr-1851	591	2	)	)	PUNCT
ftr-1851	591	3	.	.	PUNCT
ftr-1851	592	1	but	but	CCONJ
ftr-1851	592	2	see	see	VERB
ftr-1851	592	3	,	,	PUNCT
ftr-1851	592	4	t.d	t.d	PROPN
ftr-1851	592	5	.	.	PROPN
ftr-1851	592	6	9105	9105	NUM
ftr-1851	592	7	,	,	PUNCT
ftr-1851	592	8	at	at	ADP
ftr-1851	592	9	i.a	i.a	PROPN
ftr-1851	592	10	.	.	PROPN
ftr-1851	592	11	2.c	2.c	NUM
ftr-1851	592	12	.	.	PUNCT
ftr-1851	593	1	5	5	NUM
ftr-1851	593	2	.	.	X
ftr-1851	593	3	more	more	ADV
ftr-1851	593	4	tangible	tangible	ADJ
ftr-1851	593	5	personal	personal	ADJ
ftr-1851	593	6	property	property	NOUN
ftr-1851	593	7	that	that	PRON
ftr-1851	593	8	the	the	DET
ftr-1851	593	9	local	local	ADJ
ftr-1851	593	10	zoning	zoning	NOUN
ftr-1851	593	11	board	board	PROPN
ftr-1851	593	12	and	and	CCONJ
ftr-1851	593	13	building	building	NOUN
ftr-1851	593	14	inspector	inspector	NOUN
ftr-1851	593	15	think	think	VERB
ftr-1851	593	16	is	be	AUX
ftr-1851	593	17	real	real	ADJ
ftr-1851	593	18	estate	estate	NOUN
ftr-1851	593	19	.	.	PUNCT
ftr-1851	594	1	cost	cost	NOUN
ftr-1851	594	2	segregation	segregation	NOUN
ftr-1851	594	3	studies	study	NOUN
ftr-1851	594	4	to	to	PART
ftr-1851	594	5	take	take	VERB
ftr-1851	594	6	advantage	advantage	NOUN
ftr-1851	594	7	of	of	ADP
ftr-1851	594	8	this	this	DET
ftr-1851	594	9	phenomenon	phenomenon	NOUN
ftr-1851	594	10	.	.	PUNCT
ftr-1851	595	1	rev	rev	PROPN
ftr-1851	595	2	.	.	PROPN
ftr-1851	595	3	rul	rul	PROPN
ftr-1851	595	4	2003	2003	NUM
ftr-1851	595	5	-	-	PUNCT
ftr-1851	595	6	54,2003	54,2003	NUM
ftr-1851	595	7	-	-	PUNCT
ftr-1851	595	8	23	23	NUM
ftr-1851	595	9	i.r.b	i.r.b	NOUN
ftr-1851	595	10	.	.	PUNCT
ftr-1851	596	1	982	982	NUM
ftr-1851	596	2	(	(	PUNCT
ftr-1851	596	3	6/9/03	6/9/03	NUM
ftr-1851	596	4	)	)	PUNCT
ftr-1851	596	5	.	.	PUNCT
ftr-1851	597	1	this	this	DET
ftr-1851	597	2	ruling	ruling	NOUN
ftr-1851	597	3	provides	provide	VERB
ftr-1851	597	4	guidance	guidance	NOUN
ftr-1851	597	5	on	on	ADP
ftr-1851	597	6	how	how	SCONJ
ftr-1851	597	7	the	the	DET
ftr-1851	597	8	common	common	ADJ
ftr-1851	597	9	gasoline	gasoline	NOUN
ftr-1851	597	10	pump	pump	NOUN
ftr-1851	597	11	canopies	canopy	NOUN
ftr-1851	597	12	and	and	CCONJ
ftr-1851	597	13	their	their	PRON
ftr-1851	597	14	supporting	support	VERB
ftr-1851	597	15	concrete	concrete	ADJ
ftr-1851	597	16	footings	footing	NOUN
ftr-1851	597	17	used	use	VERB
ftr-1851	597	18	by	by	ADP
ftr-1851	597	19	90	90	NUM
ftr-1851	597	20	percent	percent	NOUN
ftr-1851	597	21	of	of	ADP
ftr-1851	597	22	gasoline	gasoline	NOUN
ftr-1851	597	23	stations	station	NOUN
ftr-1851	597	24	are	be	AUX
ftr-1851	597	25	to	to	PART
ftr-1851	597	26	be	be	AUX
ftr-1851	597	27	classified	classify	VERB
ftr-1851	597	28	for	for	ADP
ftr-1851	597	29	depreciation	depreciation	NOUN
ftr-1851	597	30	purposes	purpose	NOUN
ftr-1851	597	31	.	.	PUNCT
ftr-1851	598	1	gasoline	gasoline	NOUN
ftr-1851	598	2	pump	pump	NOUN
ftr-1851	598	3	canopies	canopy	NOUN
ftr-1851	598	4	are	be	AUX
ftr-1851	598	5	not	not	PART
ftr-1851	598	6	inherently	inherently	ADV
ftr-1851	598	7	permanent	permanent	ADJ
ftr-1851	598	8	structures	structure	NOUN
ftr-1851	598	9	;	;	PUNCT
ftr-1851	598	10	for	for	ADP
ftr-1851	598	11	depreciation	depreciation	NOUN
ftr-1851	598	12	purposes	purpose	NOUN
ftr-1851	598	13	they	they	PRON
ftr-1851	598	14	are	be	AUX
ftr-1851	598	15	classified	classify	VERB
ftr-1851	598	16	as	as	ADP
ftr-1851	598	17	tangible	tangible	ADJ
ftr-1851	598	18	personal	personal	ADJ
ftr-1851	598	19	property	property	NOUN
ftr-1851	598	20	includible	includible	NOUN
ftr-1851	598	21	in	in	ADP
ftr-1851	598	22	asset	asset	NOUN
ftr-1851	598	23	class	class	NOUN
ftr-1851	598	24	57.0	57.0	NUM
ftr-1851	598	25	of	of	ADP
ftr-1851	598	26	rev	rev	PROPN
ftr-1851	598	27	.	.	PROPN
ftr-1851	598	28	proc	proc	PROPN
ftr-1851	598	29	.	.	PUNCT
ftr-1851	599	1	87	87	NUM
ftr-1851	599	2	-	-	SYM
ftr-1851	599	3	56	56	NUM
ftr-1851	599	4	,	,	PUNCT
ftr-1851	599	5	19872	19872	NUM
ftr-1851	599	6	c.b	c.b	PROPN
ftr-1851	599	7	.	.	PROPN
ftr-1851	599	8	674	674	NUM
ftr-1851	599	9	.	.	PUNCT
ftr-1851	600	1	the	the	DET
ftr-1851	600	2	supporting	support	VERB
ftr-1851	600	3	concrete	concrete	ADJ
ftr-1851	600	4	footings	footing	NOUN
ftr-1851	600	5	are	be	AUX
ftr-1851	600	6	inherently	inherently	ADV
ftr-1851	600	7	permanent	permanent	ADJ
ftr-1851	600	8	structures	structure	NOUN
ftr-1851	600	9	classified	classify	VERB
ftr-1851	600	10	as	as	ADP
ftr-1851	600	11	land	land	NOUN
ftr-1851	600	12	improvements	improvement	NOUN
ftr-1851	600	13	includible	includible	VERB
ftr-1851	600	14	in	in	ADP
ftr-1851	600	15	asset	asset	NOUN
ftr-1851	600	16	class	class	NOUN
ftr-1851	600	17	57.1	57.1	NUM
ftr-1851	600	18	of	of	ADP
ftr-1851	600	19	rev	rev	PROPN
ftr-1851	600	20	.	.	PROPN
ftr-1851	600	21	proc	proc	PROPN
ftr-1851	600	22	.	.	PUNCT
ftr-1851	601	1	87	87	NUM
ftr-1851	601	2	-	-	SYM
ftr-1851	601	3	56	56	NUM
ftr-1851	601	4	.	.	NOUN
ftr-1851	601	5	0	0	PUNCT
ftr-1851	602	1	no	no	DET
ftr-1851	602	2	fooling	fooling	NOUN
ftr-1851	602	3	!	!	PUNCT
ftr-1851	603	1	note	note	VERB
ftr-1851	603	2	the	the	DET
ftr-1851	603	3	recent	recent	ADJ
ftr-1851	603	4	trend	trend	NOUN
ftr-1851	603	5	of	of	ADP
ftr-1851	603	6	obtaining	obtain	VERB
ftr-1851	603	7	a	a	DET
ftr-1851	603	8	"	"	PUNCT
ftr-1851	603	9	cost	cost	NOUN
ftr-1851	603	10	segregation	segregation	NOUN
ftr-1851	603	11	study	study	NOUN
ftr-1851	603	12	"	"	PUNCT
ftr-1851	603	13	to	to	PART
ftr-1851	603	14	determine	determine	VERB
ftr-1851	603	15	the	the	DET
ftr-1851	603	16	amount	amount	NOUN
ftr-1851	603	17	and	and	CCONJ
ftr-1851	603	18	nature	nature	NOUN
ftr-1851	603	19	of	of	ADP
ftr-1851	603	20	tangible	tangible	ADJ
ftr-1851	603	21	personal	personal	ADJ
ftr-1851	603	22	property	property	NOUN
ftr-1851	603	23	in	in	ADP
ftr-1851	603	24	either	either	CCONJ
ftr-1851	603	25	an	an	DET
ftr-1851	603	26	existing	exist	VERB
ftr-1851	603	27	or	or	CCONJ
ftr-1851	603	28	a	a	DET
ftr-1851	603	29	newly	newly	ADV
ftr-1851	603	30	-	-	PUNCT
ftr-1851	603	31	constructed	construct	VERB
ftr-1851	603	32	building	building	NOUN
ftr-1851	603	33	.	.	PUNCT
ftr-1851	604	1	these	these	DET
ftr-1851	604	2	studies	study	NOUN
ftr-1851	604	3	are	be	AUX
ftr-1851	604	4	based	base	VERB
ftr-1851	604	5	on	on	ADP
ftr-1851	604	6	the	the	DET
ftr-1851	604	7	holding	holding	NOUN
ftr-1851	604	8	in	in	ADP
ftr-1851	604	9	hospital	hospital	NOUN
ftr-1851	604	10	corporation	corporation	NOUN
ftr-1851	604	11	of	of	ADP
ftr-1851	604	12	america	america	PROPN
ftr-1851	604	13	v.	v.	PROPN
ftr-1851	604	14	commissioner	commissioner	PROPN
ftr-1851	604	15	,	,	PUNCT
ftr-1851	604	16	109	109	NUM
ftr-1851	604	17	t.c	t.c	PROPN
ftr-1851	604	18	.	.	PROPN
ftr-1851	604	19	21	21	NUM
ftr-1851	604	20	(	(	PUNCT
ftr-1851	604	21	1997	1997	NUM
ftr-1851	604	22	)	)	PUNCT
ftr-1851	604	23	,	,	PUNCT
ftr-1851	604	24	affd	affd	VERB
ftr-1851	604	25	on	on	ADP
ftr-1851	604	26	another	another	DET
ftr-1851	604	27	issue	issue	NOUN
ftr-1851	604	28	,	,	PUNCT
ftr-1851	604	29	348	348	NUM
ftr-1851	604	30	f.3d	f.3d	NUM
ftr-1851	604	31	136	136	NUM
ftr-1851	604	32	,	,	PUNCT
ftr-1851	604	33	92	92	NUM
ftr-1851	604	34	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	604	35	2003	2003	NUM
ftr-1851	604	36	-	-	SYM
ftr-1851	604	37	6705	6705	NUM
ftr-1851	604	38	,	,	PUNCT
ftr-1851	604	39	2003	2003	NUM
ftr-1851	604	40	-	-	SYM
ftr-1851	604	41	2	2	NUM
ftr-1851	604	42	u.s.t.c	u.s.t.c	PROPN
ftr-1851	604	43	.	.	PROPN
ftr-1851	605	1	50,702	50,702	NUM
ftr-1851	605	2	(	(	PUNCT
ftr-1851	605	3	6th	6th	ADJ
ftr-1851	605	4	cir	cir	NOUN
ftr-1851	605	5	.	.	PUNCT
ftr-1851	606	1	10/30/03	10/30/03	NUM
ftr-1851	606	2	)	)	PUNCT
ftr-1851	606	3	.	.	PUNCT
ftr-1851	607	1	see	see	VERB
ftr-1851	607	2	also	also	ADV
ftr-1851	607	3	,	,	PUNCT
ftr-1851	607	4	ilm	ilm	NOUN
ftr-1851	607	5	199921045	199921045	NUM
ftr-1851	607	6	(	(	PUNCT
ftr-1851	607	7	4/1/99	4/1/99	NOUN
ftr-1851	607	8	)	)	PUNCT
ftr-1851	608	1	[	[	X
ftr-1851	608	2	sic	sic	ADJ
ftr-1851	608	3	]	]	X
ftr-1851	608	4	,	,	PUNCT
ftr-1851	608	5	which	which	PRON
ftr-1851	608	6	held	hold	VERB
ftr-1851	608	7	that	that	SCONJ
ftr-1851	608	8	this	this	DET
ftr-1851	608	9	determination	determination	NOUN
ftr-1851	608	10	must	must	AUX
ftr-1851	608	11	be	be	AUX
ftr-1851	608	12	based	base	VERB
ftr-1851	608	13	on	on	ADP
ftr-1851	608	14	facts	fact	NOUN
ftr-1851	608	15	and	and	CCONJ
ftr-1851	608	16	circumstances	circumstance	NOUN
ftr-1851	608	17	.	.	PUNCT
ftr-1851	609	1	this	this	PRON
ftr-1851	609	2	is	be	AUX
ftr-1851	609	3	different	different	ADJ
ftr-1851	609	4	from	from	ADP
ftr-1851	609	5	component	component	NOUN
ftr-1851	609	6	depreciation	depreciation	NOUN
ftr-1851	609	7	,	,	PUNCT
ftr-1851	609	8	which	which	PRON
ftr-1851	609	9	involved	involve	VERB
ftr-1851	609	10	separate	separate	ADJ
ftr-1851	609	11	useful	useful	ADJ
ftr-1851	609	12	lives	life	NOUN
ftr-1851	609	13	for	for	ADP
ftr-1851	609	14	different	different	ADJ
ftr-1851	609	15	parts	part	NOUN
ftr-1851	609	16	of	of	ADP
ftr-1851	609	17	the	the	DET
ftr-1851	609	18	real	real	ADJ
ftr-1851	609	19	estate	estate	NOUN
ftr-1851	609	20	.	.	PUNCT
ftr-1851	610	1	these	these	DET
ftr-1851	610	2	studies	study	NOUN
ftr-1851	610	3	determine	determine	VERB
ftr-1851	610	4	whether	whether	SCONJ
ftr-1851	610	5	there	there	PRON
ftr-1851	610	6	is	be	VERB
ftr-1851	610	7	tangible	tangible	ADJ
ftr-1851	610	8	personal	personal	ADJ
ftr-1851	610	9	property	property	NOUN
ftr-1851	610	10	that	that	PRON
ftr-1851	610	11	is	be	AUX
ftr-1851	610	12	part	part	NOUN
ftr-1851	610	13	of	of	ADP
ftr-1851	610	14	the	the	DET
ftr-1851	610	15	building	building	NOUN
ftr-1851	610	16	,	,	PUNCT
ftr-1851	610	17	for	for	ADP
ftr-1851	610	18	purposes	purpose	NOUN
ftr-1851	610	19	of	of	ADP
ftr-1851	610	20	depreciating	depreciate	VERB
ftr-1851	610	21	this	this	DET
ftr-1851	610	22	tangible	tangible	ADJ
ftr-1851	610	23	personal	personal	ADJ
ftr-1851	610	24	property	property	NOUN
ftr-1851	610	25	separately	separately	ADV
ftr-1851	610	26	from	from	ADP
ftr-1851	610	27	the	the	DET
ftr-1851	610	28	real	real	ADJ
ftr-1851	610	29	estate	estate	NOUN
ftr-1851	610	30	.	.	PUNCT
ftr-1851	611	1	6	6	NUM
ftr-1851	611	2	.	.	X
ftr-1851	611	3	section	section	NOUN
ftr-1851	611	4	197	197	NUM
ftr-1851	611	5	amortization	amortization	NOUN
ftr-1851	611	6	applies	apply	VERB
ftr-1851	611	7	to	to	ADP
ftr-1851	611	8	noncompete	noncompete	NOUN
ftr-1851	611	9	agreements	agreement	NOUN
ftr-1851	611	10	ancillary	ancillary	ADJ
ftr-1851	611	11	to	to	ADP
ftr-1851	611	12	stock	stock	NOUN
ftr-1851	611	13	redemptions	redemption	NOUN
ftr-1851	611	14	.	.	PUNCT
ftr-1851	612	1	frontier	frontier	PROPN
ftr-1851	612	2	chevrolet	chevrolet	PROPN
ftr-1851	612	3	co.	co.	PROPN
ftr-1851	612	4	v.	v.	PROPN
ftr-1851	612	5	commissioner	commissioner	PROPN
ftr-1851	612	6	,	,	PUNCT
ftr-1851	612	7	116	116	NUM
ftr-1851	612	8	t.c	t.c	PROPN
ftr-1851	612	9	.	.	PROPN
ftr-1851	612	10	289	289	NUM
ftr-1851	612	11	(	(	PUNCT
ftr-1851	612	12	5/14/01	5/14/01	NUM
ftr-1851	612	13	)	)	PUNCT
ftr-1851	612	14	,	,	PUNCT
ftr-1851	612	15	affd	affd	PROPN
ftr-1851	612	16	,	,	PUNCT
ftr-1851	612	17	329	329	NUM
ftr-1851	612	18	f.3d	f.3d	NUM
ftr-1851	612	19	1131	1131	NUM
ftr-1851	612	20	,	,	PUNCT
ftr-1851	612	21	91	91	NUM
ftr-1851	612	22	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	612	23	2003	2003	NUM
ftr-1851	612	24	-	-	SYM
ftr-1851	612	25	2338	2338	NUM
ftr-1851	612	26	,	,	PUNCT
ftr-1851	612	27	2003	2003	NUM
ftr-1851	612	28	-	-	SYM
ftr-1851	612	29	1	1	NUM
ftr-1851	612	30	u.s.t.c	u.s.t.c	PROPN
ftr-1851	612	31	.	.	PROPN
ftr-1851	613	1	50,490	50,490	NUM
ftr-1851	613	2	(	(	PUNCT
ftr-1851	613	3	9th	9th	ADJ
ftr-1851	613	4	cir	cir	NOUN
ftr-1851	613	5	.	.	PUNCT
ftr-1851	614	1	5/28/03	5/28/03	NUM
ftr-1851	614	2	)	)	PUNCT
ftr-1851	614	3	.	.	PUNCT
ftr-1851	615	1	*	*	PUNCT
ftr-1851	615	2	the	the	DET
ftr-1851	615	3	tax	tax	NOUN
ftr-1851	615	4	court	court	NOUN
ftr-1851	615	5	(	(	PUNCT
ftr-1851	615	6	judge	judge	PROPN
ftr-1851	615	7	ruwe	ruwe	PROPN
ftr-1851	615	8	)	)	PUNCT
ftr-1851	615	9	held	hold	VERB
ftr-1851	615	10	that	that	SCONJ
ftr-1851	615	11	§	§	PROPN
ftr-1851	615	12	197	197	NUM
ftr-1851	615	13	applied	apply	VERB
ftr-1851	615	14	to	to	ADP
ftr-1851	615	15	a	a	DET
ftr-1851	615	16	covenant	covenant	NOUN
ftr-1851	615	17	not	not	PART
ftr-1851	615	18	to	to	PART
ftr-1851	615	19	compete	compete	VERB
ftr-1851	615	20	entered	enter	VERB
ftr-1851	615	21	into	into	ADP
ftr-1851	615	22	when	when	SCONJ
ftr-1851	615	23	a	a	DET
ftr-1851	615	24	corporation	corporation	NOUN
ftr-1851	615	25	redeemed	redeem	VERB
ftr-1851	615	26	the	the	DET
ftr-1851	615	27	stock	stock	NOUN
ftr-1851	615	28	of	of	ADP
ftr-1851	615	29	its	its	PRON
ftr-1851	615	30	75	75	NUM
ftr-1851	615	31	-	-	PUNCT
ftr-1851	615	32	percent	percent	NOUN
ftr-1851	615	33	owner	owner	NOUN
ftr-1851	615	34	.	.	PUNCT
ftr-1851	616	1	the	the	DET
ftr-1851	616	2	covenant	covenant	NOUN
ftr-1851	616	3	not	not	PART
ftr-1851	616	4	to	to	PART
ftr-1851	616	5	compete	compete	VERB
ftr-1851	616	6	had	have	VERB
ftr-1851	616	7	to	to	PART
ftr-1851	616	8	be	be	AUX
ftr-1851	616	9	amortized	amortize	VERB
ftr-1851	616	10	over	over	ADP
ftr-1851	616	11	15	15	NUM
ftr-1851	616	12	years	year	NOUN
ftr-1851	616	13	under	under	ADP
ftr-1851	616	14	§	§	PROPN
ftr-1851	616	15	197	197	NUM
ftr-1851	616	16	,	,	PUNCT
ftr-1851	616	17	even	even	ADV
ftr-1851	616	18	through	through	ADP
ftr-1851	616	19	it	it	PRON
ftr-1851	616	20	was	be	AUX
ftr-1851	616	21	for	for	ADP
ftr-1851	616	22	only	only	ADV
ftr-1851	616	23	a	a	DET
ftr-1851	616	24	5	5	NUM
ftr-1851	616	25	-	-	PUNCT
ftr-1851	616	26	year	year	NOUN
ftr-1851	616	27	term	term	NOUN
ftr-1851	616	28	because	because	SCONJ
ftr-1851	616	29	the	the	DET
ftr-1851	616	30	redemption	redemption	NOUN
ftr-1851	616	31	constituted	constitute	VERB
ftr-1851	616	32	the	the	DET
ftr-1851	616	33	acquisition	acquisition	NOUN
ftr-1851	616	34	of	of	ADP
ftr-1851	616	35	an	an	DET
ftr-1851	616	36	interest	interest	NOUN
ftr-1851	616	37	in	in	ADP
ftr-1851	616	38	a	a	DET
ftr-1851	616	39	trade	trade	NOUN
ftr-1851	616	40	or	or	CCONJ
ftr-1851	616	41	business	business	NOUN
ftr-1851	616	42	.	.	PUNCT
ftr-1851	617	1	[	[	X
ftr-1851	617	2	the	the	DET
ftr-1851	617	3	holding	holding	NOUN
ftr-1851	617	4	is	be	AUX
ftr-1851	617	5	consistent	consistent	ADJ
ftr-1851	617	6	with	with	ADP
ftr-1851	617	7	reg	reg	NOUN
ftr-1851	617	8	.	.	PUNCT
ftr-1851	618	1	§	§	PROPN
ftr-1851	618	2	1.197	1.197	NUM
ftr-1851	618	3	-	-	NUM
ftr-1851	618	4	2(b)(9	2(b)(9	NUM
ftr-1851	618	5	)	)	PUNCT
ftr-1851	618	6	,	,	PUNCT
ftr-1851	618	7	which	which	PRON
ftr-1851	618	8	was	be	AUX
ftr-1851	618	9	not	not	PART
ftr-1851	618	10	applicable	applicable	ADJ
ftr-1851	618	11	because	because	SCONJ
ftr-1851	618	12	the	the	DET
ftr-1851	618	13	case	case	NOUN
ftr-1851	618	14	arose	arise	VERB
ftr-1851	618	15	prior	prior	ADV
ftr-1851	618	16	to	to	ADP
ftr-1851	618	17	its	its	PRON
ftr-1851	618	18	effective	effective	ADJ
ftr-1851	618	19	date	date	NOUN
ftr-1851	618	20	.	.	PUNCT
ftr-1851	618	21	]	]	PUNCT
ftr-1851	618	22	0	0	PUNCT
ftr-1851	619	1	the	the	DET
ftr-1851	619	2	ninth	ninth	ADJ
ftr-1851	619	3	circuit	circuit	NOUN
ftr-1851	619	4	(	(	PUNCT
ftr-1851	619	5	judge	judge	PROPN
ftr-1851	619	6	trott	trott	PROPN
ftr-1851	619	7	)	)	PUNCT
ftr-1851	619	8	agreed	agree	VERB
ftr-1851	619	9	with	with	ADP
ftr-1851	619	10	the	the	DET
ftr-1851	619	11	tax	tax	NOUN
ftr-1851	619	12	court	court	NOUN
ftr-1851	619	13	that	that	SCONJ
ftr-1851	619	14	taxpayer	taxpayer	NOUN
ftr-1851	619	15	's	's	PART
ftr-1851	619	16	redemption	redemption	NOUN
ftr-1851	619	17	was	be	AUX
ftr-1851	619	18	an	an	DET
ftr-1851	619	19	indirect	indirect	ADJ
ftr-1851	619	20	acquisition	acquisition	NOUN
ftr-1851	619	21	of	of	ADP
ftr-1851	619	22	an	an	DET
ftr-1851	619	23	interest	interest	NOUN
ftr-1851	619	24	in	in	ADP
ftr-1851	619	25	a	a	DET
ftr-1851	619	26	trade	trade	NOUN
ftr-1851	619	27	or	or	CCONJ
ftr-1851	619	28	business	business	NOUN
ftr-1851	619	29	because	because	SCONJ
ftr-1851	619	30	"	"	PUNCT
ftr-1851	619	31	the	the	DET
ftr-1851	619	32	substance	substance	NOUN
ftr-1851	619	33	of	of	ADP
ftr-1851	619	34	the	the	DET
ftr-1851	619	35	transaction	transaction	NOUN
ftr-1851	619	36	was	be	AUX
ftr-1851	619	37	to	to	ADP
ftr-1851	619	38	[	[	X
ftr-1851	619	39	vol.6	vol.6	X
ftr-1851	619	40	:	:	PUNCT
ftr-1851	619	41	si	si	PROPN
ftr-1851	619	42	recent	recent	ADJ
ftr-1851	619	43	developments	development	NOUN
ftr-1851	619	44	in	in	ADP
ftr-1851	619	45	federal	federal	ADJ
ftr-1851	619	46	income	income	NOUN
ftr-1851	619	47	taxation	taxation	NOUN
ftr-1851	619	48	effect	effect	VERB
ftr-1851	619	49	a	a	DET
ftr-1851	619	50	change	change	NOUN
ftr-1851	619	51	of	of	ADP
ftr-1851	619	52	controlling	control	VERB
ftr-1851	619	53	corporate	corporate	ADJ
ftr-1851	619	54	stock	stock	NOUN
ftr-1851	619	55	ownership	ownership	NOUN
ftr-1851	619	56	,	,	PUNCT
ftr-1851	619	57	"	"	PUNCT
ftr-1851	619	58	so	so	CCONJ
ftr-1851	619	59	taxpayer	taxpayer	NOUN
ftr-1851	619	60	had	have	VERB
ftr-1851	619	61	to	to	PART
ftr-1851	619	62	amortize	amortize	VERB
ftr-1851	619	63	the	the	DET
ftr-1851	619	64	covenant	covenant	NOUN
ftr-1851	619	65	under	under	ADP
ftr-1851	619	66	§	§	PROPN
ftr-1851	619	67	197	197	NUM
ftr-1851	619	68	.	.	NOUN
ftr-1851	619	69	0	0	NUM
ftr-1851	620	1	query	query	NOUN
ftr-1851	620	2	whether	whether	SCONJ
ftr-1851	620	3	the	the	DET
ftr-1851	620	4	redemption	redemption	NOUN
ftr-1851	620	5	of	of	ADP
ftr-1851	620	6	less	less	ADJ
ftr-1851	620	7	than	than	ADP
ftr-1851	620	8	a	a	DET
ftr-1851	620	9	controlling	controlling	NOUN
ftr-1851	620	10	amount	amount	NOUN
ftr-1851	620	11	of	of	ADP
ftr-1851	620	12	stock	stock	NOUN
ftr-1851	620	13	would	would	AUX
ftr-1851	620	14	result	result	VERB
ftr-1851	620	15	in	in	ADP
ftr-1851	620	16	the	the	DET
ftr-1851	620	17	acquisition	acquisition	NOUN
ftr-1851	620	18	of	of	ADP
ftr-1851	620	19	an	an	DET
ftr-1851	620	20	interest	interest	NOUN
ftr-1851	620	21	in	in	ADP
ftr-1851	620	22	a	a	DET
ftr-1851	620	23	trade	trade	NOUN
ftr-1851	620	24	or	or	CCONJ
ftr-1851	620	25	business	business	NOUN
ftr-1851	620	26	?	?	PUNCT
ftr-1851	621	1	7	7	X
ftr-1851	621	2	.	.	X
ftr-1851	621	3	notice	notice	VERB
ftr-1851	621	4	2003	2003	NUM
ftr-1851	621	5	-	-	SYM
ftr-1851	621	6	45	45	NUM
ftr-1851	621	7	,	,	PUNCT
ftr-1851	621	8	2003	2003	NUM
ftr-1851	621	9	-	-	SYM
ftr-1851	621	10	29	29	NUM
ftr-1851	621	11	i.r.b	i.r.b	NOUN
ftr-1851	621	12	.	.	PUNCT
ftr-1851	622	1	86	86	NUM
ftr-1851	622	2	(	(	PUNCT
ftr-1851	622	3	7/21/03	7/21/03	NUM
ftr-1851	622	4	)	)	PUNCT
ftr-1851	622	5	.	.	PUNCT
ftr-1851	623	1	this	this	DET
ftr-1851	623	2	notice	notice	NOUN
ftr-1851	623	3	provides	provide	VERB
ftr-1851	623	4	for	for	ADP
ftr-1851	623	5	an	an	DET
ftr-1851	623	6	automatic	automatic	ADJ
ftr-1851	623	7	extension	extension	NOUN
ftr-1851	623	8	of	of	ADP
ftr-1851	623	9	time	time	NOUN
ftr-1851	623	10	until	until	SCONJ
ftr-1851	623	11	12/31/03	12/31/03	PROPN
ftr-1851	623	12	to	to	PART
ftr-1851	623	13	amend	amend	VERB
ftr-1851	623	14	returns	return	NOUN
ftr-1851	623	15	to	to	PART
ftr-1851	623	16	use	use	VERB
ftr-1851	623	17	the	the	DET
ftr-1851	623	18	mid	mid	ADJ
ftr-1851	623	19	-	-	PROPN
ftr-1851	623	20	year	year	NOUN
ftr-1851	623	21	convention	convention	NOUN
ftr-1851	623	22	as	as	SCONJ
ftr-1851	623	23	opposed	oppose	VERB
ftr-1851	623	24	to	to	ADP
ftr-1851	623	25	the	the	DET
ftr-1851	623	26	mid	mid	ADJ
ftr-1851	623	27	-	-	ADJ
ftr-1851	623	28	quarter	quarter	ADJ
ftr-1851	623	29	convention	convention	NOUN
ftr-1851	623	30	for	for	ADP
ftr-1851	623	31	property	property	NOUN
ftr-1851	623	32	placed	place	VERB
ftr-1851	623	33	in	in	ADP
ftr-1851	623	34	service	service	NOUN
ftr-1851	623	35	during	during	ADP
ftr-1851	623	36	2001	2001	NUM
ftr-1851	623	37	for	for	ADP
ftr-1851	623	38	entities	entity	NOUN
ftr-1851	623	39	whose	whose	DET
ftr-1851	623	40	third	third	ADJ
ftr-1851	623	41	and	and	CCONJ
ftr-1851	623	42	fourth	fourth	ADJ
ftr-1851	623	43	quarters	quarter	NOUN
ftr-1851	623	44	included	include	VERB
ftr-1851	623	45	9/11/01	9/11/01	NUM
ftr-1851	623	46	(	(	PUNCT
ftr-1851	623	47	as	as	SCONJ
ftr-1851	623	48	permitted	permit	VERB
ftr-1851	623	49	by	by	ADP
ftr-1851	623	50	notice	notice	NOUN
ftr-1851	623	51	2001	2001	NUM
ftr-1851	623	52	-	-	SYM
ftr-1851	623	53	70	70	NUM
ftr-1851	623	54	,	,	PUNCT
ftr-1851	623	55	2001	2001	NUM
ftr-1851	623	56	-	-	SYM
ftr-1851	623	57	2	2	NUM
ftr-1851	623	58	c.b	c.b	PROPN
ftr-1851	623	59	.	.	PROPN
ftr-1851	623	60	437	437	NUM
ftr-1851	623	61	,	,	PUNCT
ftr-1851	623	62	and	and	CCONJ
ftr-1851	623	63	notice	notice	VERB
ftr-1851	623	64	2001	2001	NUM
ftr-1851	623	65	-	-	SYM
ftr-1851	623	66	74	74	NUM
ftr-1851	623	67	,	,	PUNCT
ftr-1851	623	68	2001	2001	NUM
ftr-1851	623	69	-	-	SYM
ftr-1851	623	70	2	2	NUM
ftr-1851	623	71	c.b	c.b	PROPN
ftr-1851	623	72	.	.	PROPN
ftr-1851	623	73	551	551	NUM
ftr-1851	623	74	)	)	PUNCT
ftr-1851	623	75	.	.	PUNCT
ftr-1851	624	1	the	the	DET
ftr-1851	624	2	treasury	treasury	PROPN
ftr-1851	624	3	and	and	CCONJ
ftr-1851	624	4	irs	irs	PROPN
ftr-1851	624	5	intend	intend	VERB
ftr-1851	624	6	to	to	PART
ftr-1851	624	7	amend	amend	VERB
ftr-1851	624	8	the	the	DET
ftr-1851	624	9	regulations	regulation	NOUN
ftr-1851	624	10	under	under	ADP
ftr-1851	624	11	§	§	PROPN
ftr-1851	624	12	168	168	NUM
ftr-1851	624	13	to	to	PART
ftr-1851	624	14	incorporate	incorporate	VERB
ftr-1851	624	15	the	the	DET
ftr-1851	624	16	guidance	guidance	NOUN
ftr-1851	624	17	provided	provide	VERB
ftr-1851	624	18	in	in	ADP
ftr-1851	624	19	this	this	DET
ftr-1851	624	20	notice	notice	NOUN
ftr-1851	624	21	,	,	PUNCT
ftr-1851	624	22	which	which	PRON
ftr-1851	624	23	may	may	AUX
ftr-1851	624	24	be	be	AUX
ftr-1851	624	25	relied	rely	VERB
ftr-1851	624	26	upon	upon	SCONJ
ftr-1851	624	27	meanwhile	meanwhile	ADV
ftr-1851	624	28	.	.	PUNCT
ftr-1851	625	1	a.	a.	NOUN
ftr-1851	625	2	similarly	similarly	ADV
ftr-1851	625	3	,	,	PUNCT
ftr-1851	625	4	rev	rev	PROPN
ftr-1851	625	5	.	.	PROPN
ftr-1851	625	6	proc	proc	PROPN
ftr-1851	625	7	.	.	PUNCT
ftr-1851	626	1	2003	2003	NUM
ftr-1851	626	2	-	-	SYM
ftr-1851	626	3	50	50	NUM
ftr-1851	626	4	,	,	PUNCT
ftr-1851	626	5	2003	2003	NUM
ftr-1851	626	6	-	-	SYM
ftr-1851	626	7	29	29	NUM
ftr-1851	627	1	i	i	PRON
ftr-1851	627	2	:	:	PUNCT
ftr-1851	627	3	r.b	r.b	NOUN
ftr-1851	627	4	.	.	PROPN
ftr-1851	627	5	119	119	NUM
ftr-1851	627	6	(	(	PUNCT
ftr-1851	627	7	7/21/03	7/21/03	NUM
ftr-1851	627	8	)	)	PUNCT
ftr-1851	627	9	,	,	PUNCT
ftr-1851	627	10	provides	provide	VERB
ftr-1851	627	11	an	an	DET
ftr-1851	627	12	extension	extension	NOUN
ftr-1851	627	13	until	until	SCONJ
ftr-1851	627	14	12/31/03	12/31/03	PROPN
ftr-1851	627	15	for	for	SCONJ
ftr-1851	627	16	taxpayers	taxpayer	NOUN
ftr-1851	627	17	to	to	PART
ftr-1851	627	18	claim	claim	VERB
ftr-1851	627	19	(	(	PUNCT
ftr-1851	627	20	or	or	CCONJ
ftr-1851	627	21	not	not	PART
ftr-1851	627	22	claim	claim	VERB
ftr-1851	627	23	)	)	PUNCT
ftr-1851	627	24	the	the	DET
ftr-1851	627	25	additional	additional	ADJ
ftr-1851	627	26	30	30	NUM
ftr-1851	627	27	-	-	PUNCT
ftr-1851	627	28	percent	percent	NOUN
ftr-1851	627	29	first	first	ADJ
ftr-1851	627	30	-	-	PUNCT
ftr-1851	627	31	year	year	NOUN
ftr-1851	627	32	depreciation	depreciation	NOUN
ftr-1851	627	33	under	under	ADP
ftr-1851	627	34	§	§	PROPN
ftr-1851	627	35	168(k	168(k	PROPN
ftr-1851	627	36	)	)	PUNCT
ftr-1851	627	37	or	or	CCONJ
ftr-1851	627	38	change	change	VERB
ftr-1851	627	39	their	their	PRON
ftr-1851	627	40	selection	selection	NOUN
ftr-1851	627	41	of	of	ADP
ftr-1851	627	42	§	§	PROPN
ftr-1851	627	43	179	179	NUM
ftr-1851	627	44	property	property	NOUN
ftr-1851	627	45	for	for	ADP
ftr-1851	627	46	the	the	DET
ftr-1851	627	47	taxable	taxable	ADJ
ftr-1851	627	48	year	year	NOUN
ftr-1851	627	49	that	that	PRON
ftr-1851	627	50	included	include	VERB
ftr-1851	627	51	9/11/01	9/11/01	NUM
ftr-1851	627	52	.	.	PUNCT
ftr-1851	628	1	8	8	NUM
ftr-1851	628	2	.	.	X
ftr-1851	628	3	changes	change	NOUN
ftr-1851	628	4	in	in	ADP
ftr-1851	628	5	use	use	NOUN
ftr-1851	628	6	change	change	NOUN
ftr-1851	628	7	macrs	macrs	NOUN
ftr-1851	628	8	depreciation	depreciation	NOUN
ftr-1851	628	9	.	.	PUNCT
ftr-1851	629	1	reg-138499	reg-138499	PROPN
ftr-1851	629	2	-	-	PUNCT
ftr-1851	629	3	02	02	NUM
ftr-1851	629	4	,	,	PUNCT
ftr-1851	629	5	changes	change	NOUN
ftr-1851	629	6	in	in	ADP
ftr-1851	629	7	use	use	NOUN
ftr-1851	629	8	under	under	ADP
ftr-1851	629	9	section	section	NOUN
ftr-1851	629	10	168(i)(5	168(i)(5	NUM
ftr-1851	629	11	)	)	PUNCT
ftr-1851	629	12	,	,	PUNCT
ftr-1851	629	13	68	68	NUM
ftr-1851	629	14	f.r	f.r	NOUN
ftr-1851	629	15	.	.	PROPN
ftr-1851	629	16	43047	43047	NUM
ftr-1851	629	17	(	(	PUNCT
ftr-1851	629	18	7/21/03	7/21/03	NUM
ftr-1851	629	19	)	)	PUNCT
ftr-1851	629	20	.	.	PUNCT
ftr-1851	630	1	the	the	DET
ftr-1851	630	2	treasury	treasury	NOUN
ftr-1851	630	3	has	have	AUX
ftr-1851	630	4	published	publish	VERB
ftr-1851	630	5	comprehensive	comprehensive	ADJ
ftr-1851	630	6	proposed	propose	VERB
ftr-1851	630	7	regulations	regulation	NOUN
ftr-1851	630	8	to	to	PART
ftr-1851	630	9	provide	provide	VERB
ftr-1851	630	10	rules	rule	NOUN
ftr-1851	630	11	for	for	ADP
ftr-1851	630	12	determining	determine	VERB
ftr-1851	630	13	macrs	macrs	ADJ
ftr-1851	630	14	depreciation	depreciation	NOUN
ftr-1851	630	15	under	under	ADP
ftr-1851	630	16	§	§	PROPN
ftr-1851	630	17	168	168	NUM
ftr-1851	630	18	when	when	SCONJ
ftr-1851	630	19	the	the	DET
ftr-1851	630	20	taxpayer	taxpayer	NOUN
ftr-1851	630	21	changes	change	VERB
ftr-1851	630	22	the	the	DET
ftr-1851	630	23	use	use	NOUN
ftr-1851	630	24	of	of	ADP
ftr-1851	630	25	the	the	DET
ftr-1851	630	26	property	property	NOUN
ftr-1851	630	27	.	.	PUNCT
ftr-1851	631	1	changes	change	NOUN
ftr-1851	631	2	in	in	ADP
ftr-1851	631	3	use	use	NOUN
ftr-1851	631	4	include	include	VERB
ftr-1851	631	5	:	:	PUNCT
ftr-1851	631	6	(	(	PUNCT
ftr-1851	631	7	1	1	X
ftr-1851	631	8	)	)	PUNCT
ftr-1851	631	9	a	a	DET
ftr-1851	631	10	conversion	conversion	NOUN
ftr-1851	631	11	of	of	ADP
ftr-1851	631	12	personal	personal	ADJ
ftr-1851	631	13	use	use	NOUN
ftr-1851	631	14	property	property	NOUN
ftr-1851	631	15	to	to	ADP
ftr-1851	631	16	a	a	DET
ftr-1851	631	17	business	business	NOUN
ftr-1851	631	18	or	or	CCONJ
ftr-1851	631	19	income	income	NOUN
ftr-1851	631	20	-	-	PUNCT
ftr-1851	631	21	producing	produce	VERB
ftr-1851	631	22	use	use	NOUN
ftr-1851	631	23	,	,	PUNCT
ftr-1851	631	24	(	(	PUNCT
ftr-1851	631	25	2	2	NUM
ftr-1851	631	26	)	)	PUNCT
ftr-1851	631	27	conversion	conversion	NOUN
ftr-1851	631	28	from	from	ADP
ftr-1851	631	29	business	business	NOUN
ftr-1851	631	30	or	or	CCONJ
ftr-1851	631	31	incomeproducing	incomeproduce	VERB
ftr-1851	631	32	to	to	ADP
ftr-1851	631	33	personal	personal	ADJ
ftr-1851	631	34	use	use	NOUN
ftr-1851	631	35	,	,	PUNCT
ftr-1851	631	36	or	or	CCONJ
ftr-1851	631	37	(	(	PUNCT
ftr-1851	631	38	3	3	X
ftr-1851	631	39	)	)	PUNCT
ftr-1851	631	40	a	a	DET
ftr-1851	631	41	change	change	NOUN
ftr-1851	631	42	in	in	ADP
ftr-1851	631	43	use	use	NOUN
ftr-1851	631	44	that	that	PRON
ftr-1851	631	45	results	result	VERB
ftr-1851	631	46	in	in	ADP
ftr-1851	631	47	a	a	DET
ftr-1851	631	48	different	different	ADJ
ftr-1851	631	49	recovery	recovery	NOUN
ftr-1851	631	50	period	period	NOUN
ftr-1851	631	51	,	,	PUNCT
ftr-1851	631	52	depreciation	depreciation	NOUN
ftr-1851	631	53	method	method	NOUN
ftr-1851	631	54	,	,	PUNCT
ftr-1851	631	55	or	or	CCONJ
ftr-1851	631	56	both	both	PRON
ftr-1851	631	57	.	.	PUNCT
ftr-1851	632	1	the	the	DET
ftr-1851	632	2	regulations	regulation	NOUN
ftr-1851	632	3	will	will	AUX
ftr-1851	632	4	be	be	AUX
ftr-1851	632	5	effective	effective	ADJ
ftr-1851	632	6	when	when	SCONJ
ftr-1851	632	7	finalized	finalize	VERB
ftr-1851	632	8	.	.	PUNCT
ftr-1851	633	1	any	any	DET
ftr-1851	633	2	reasonable	reasonable	ADJ
ftr-1851	633	3	method	method	NOUN
ftr-1851	633	4	will	will	AUX
ftr-1851	633	5	be	be	AUX
ftr-1851	633	6	acceptable	acceptable	ADJ
ftr-1851	633	7	for	for	ADP
ftr-1851	633	8	changes	change	NOUN
ftr-1851	633	9	after	after	ADP
ftr-1851	633	10	12/31/86	12/31/86	PROPN
ftr-1851	633	11	and	and	CCONJ
ftr-1851	633	12	before	before	SCONJ
ftr-1851	633	13	final	final	ADJ
ftr-1851	633	14	regulations	regulation	NOUN
ftr-1851	633	15	are	be	AUX
ftr-1851	633	16	published	publish	VERB
ftr-1851	633	17	.	.	PUNCT
ftr-1851	634	1	however	however	ADV
ftr-1851	634	2	,	,	PUNCT
ftr-1851	634	3	current	current	ADJ
ftr-1851	634	4	reg	reg	NOUN
ftr-1851	634	5	.	.	PUNCT
ftr-1851	635	1	§	§	PROPN
ftr-1851	635	2	1.167(g)-i	1.167(g)-i	NUM
ftr-1851	635	3	limits	limit	VERB
ftr-1851	635	4	the	the	DET
ftr-1851	635	5	depreciable	depreciable	ADJ
ftr-1851	635	6	basis	basis	NOUN
ftr-1851	635	7	of	of	ADP
ftr-1851	635	8	property	property	NOUN
ftr-1851	635	9	converted	convert	VERB
ftr-1851	635	10	from	from	ADP
ftr-1851	635	11	personal	personal	ADJ
ftr-1851	635	12	to	to	ADP
ftr-1851	635	13	business	business	NOUN
ftr-1851	635	14	use	use	NOUN
ftr-1851	635	15	to	to	ADP
ftr-1851	635	16	its	its	PRON
ftr-1851	635	17	fair	fair	ADJ
ftr-1851	635	18	market	market	NOUN
ftr-1851	635	19	value	value	NOUN
ftr-1851	635	20	at	at	ADP
ftr-1851	635	21	the	the	DET
ftr-1851	635	22	time	time	NOUN
ftr-1851	635	23	of	of	ADP
ftr-1851	635	24	the	the	DET
ftr-1851	635	25	conversion	conversion	NOUN
ftr-1851	635	26	.	.	PUNCT
ftr-1851	636	1	9	9	X
ftr-1851	636	2	.	.	X
ftr-1851	636	3	ia	ia	PROPN
ftr-1851	636	4	80	80	NUM
ftr-1851	636	5	group	group	NOUN
ftr-1851	636	6	,	,	PUNCT
ftr-1851	636	7	inc	inc	PROPN
ftr-1851	636	8	.	.	PROPN
ftr-1851	636	9	v.	v.	PROPN
ftr-1851	636	10	united	united	PROPN
ftr-1851	636	11	states	states	PROPN
ftr-1851	636	12	,	,	PUNCT
ftr-1851	636	13	347	347	NUM
ftr-1851	636	14	f.3d	f.3d	NUM
ftr-1851	636	15	1067,92	1067,92	PROPN
ftr-1851	636	16	a.f.t.r.2d	a.f.t.r.2d	VERB
ftr-1851	636	17	2003	2003	NUM
ftr-1851	636	18	-	-	SYM
ftr-1851	636	19	6714	6714	NUM
ftr-1851	636	20	,	,	PUNCT
ftr-1851	636	21	2003	2003	NUM
ftr-1851	636	22	-	-	SYM
ftr-1851	636	23	1	1	NUM
ftr-1851	636	24	u.s.t.c	u.s.t.c	PROPN
ftr-1851	636	25	.	.	PROPN
ftr-1851	637	1	50,703	50,703	NUM
ftr-1851	637	2	(	(	PUNCT
ftr-1851	637	3	8th	8th	ADJ
ftr-1851	637	4	cir	cir	NOUN
ftr-1851	637	5	.	.	PUNCT
ftr-1851	638	1	10/30/03	10/30/03	NUM
ftr-1851	638	2	)	)	PUNCT
ftr-1851	638	3	.	.	PUNCT
ftr-1851	639	1	section	section	NOUN
ftr-1851	639	2	168(e)(3)(e	168(e)(3)(e	PROPN
ftr-1851	639	3	)	)	PUNCT
ftr-1851	639	4	provides	provide	VERB
ftr-1851	639	5	a	a	DET
ftr-1851	639	6	15	15	NUM
ftr-1851	639	7	-	-	PUNCT
ftr-1851	639	8	year	year	NOUN
ftr-1851	639	9	class	class	NOUN
ftr-1851	639	10	life	life	NOUN
ftr-1851	639	11	to	to	ADP
ftr-1851	639	12	"	"	PUNCT
ftr-1851	639	13	retail	retail	ADJ
ftr-1851	639	14	motor	motor	NOUN
ftr-1851	639	15	fuels	fuel	NOUN
ftr-1851	639	16	outlets	outlet	NOUN
ftr-1851	639	17	,	,	PUNCT
ftr-1851	639	18	"	"	PUNCT
ftr-1851	639	19	whether	whether	SCONJ
ftr-1851	639	20	or	or	CCONJ
ftr-1851	639	21	not	not	PART
ftr-1851	639	22	food	food	NOUN
ftr-1851	639	23	or	or	CCONJ
ftr-1851	639	24	other	other	ADJ
ftr-1851	639	25	items	item	NOUN
ftr-1851	639	26	are	be	AUX
ftr-1851	639	27	sold	sell	VERB
ftr-1851	639	28	there	there	ADV
ftr-1851	639	29	.	.	PUNCT
ftr-1851	640	1	a	a	DET
ftr-1851	640	2	building	building	NOUN
ftr-1851	640	3	of	of	ADP
ftr-1851	640	4	more	more	ADJ
ftr-1851	640	5	than	than	ADP
ftr-1851	640	6	1,400	1,400	NUM
ftr-1851	640	7	square	square	ADJ
ftr-1851	640	8	feet	foot	NOUN
ftr-1851	640	9	qualifies	qualify	VERB
ftr-1851	640	10	only	only	ADV
ftr-1851	640	11	if	if	SCONJ
ftr-1851	640	12	:	:	PUNCT
ftr-1851	640	13	(	(	PUNCT
ftr-1851	640	14	1	1	X
ftr-1851	640	15	)	)	SYM
ftr-1851	640	16	50	50	NUM
ftr-1851	640	17	percent	percent	NOUN
ftr-1851	640	18	or	or	CCONJ
ftr-1851	640	19	more	more	ADJ
ftr-1851	640	20	of	of	ADP
ftr-1851	640	21	the	the	DET
ftr-1851	640	22	gross	gross	ADJ
ftr-1851	640	23	revenues	revenue	NOUN
ftr-1851	640	24	from	from	ADP
ftr-1851	640	25	the	the	DET
ftr-1851	640	26	property	property	NOUN
ftr-1851	640	27	are	be	AUX
ftr-1851	640	28	generated	generate	VERB
ftr-1851	640	29	from	from	ADP
ftr-1851	640	30	petroleum	petroleum	NOUN
ftr-1851	640	31	sales	sale	NOUN
ftr-1851	640	32	,	,	PUNCT
ftr-1851	640	33	or	or	CCONJ
ftr-1851	640	34	(	(	PUNCT
ftr-1851	640	35	2	2	NUM
ftr-1851	640	36	)	)	PUNCT
ftr-1851	640	37	50	50	NUM
ftr-1851	640	38	percent	percent	NOUN
ftr-1851	640	39	or	or	CCONJ
ftr-1851	640	40	more	more	ADJ
ftr-1851	640	41	of	of	ADP
ftr-1851	640	42	the	the	DET
ftr-1851	640	43	floor	floor	NOUN
ftr-1851	640	44	space	space	NOUN
ftr-1851	640	45	in	in	ADP
ftr-1851	640	46	the	the	DET
ftr-1851	640	47	property	property	NOUN
ftr-1851	640	48	is	be	AUX
ftr-1851	640	49	devoted	devote	VERB
ftr-1851	640	50	to	to	ADP
ftr-1851	640	51	petroleum	petroleum	NOUN
ftr-1851	640	52	marketing	marketing	NOUN
ftr-1851	640	53	sales	sale	NOUN
ftr-1851	640	54	.	.	PUNCT
ftr-1851	641	1	the	the	DET
ftr-1851	641	2	court	court	NOUN
ftr-1851	641	3	of	of	ADP
ftr-1851	641	4	appeals	appeals	PROPN
ftr-1851	641	5	(	(	PUNCT
ftr-1851	641	6	judge	judge	PROPN
ftr-1851	641	7	smith	smith	PROPN
ftr-1851	641	8	)	)	PUNCT
ftr-1851	641	9	held	hold	VERB
ftr-1851	641	10	that	that	SCONJ
ftr-1851	641	11	§	§	PROPN
ftr-1851	641	12	168(e)(3)(e)(iii	168(e)(3)(e)(iii	NUM
ftr-1851	641	13	)	)	PUNCT
ftr-1851	641	14	applies	apply	VERB
ftr-1851	641	15	on	on	ADP
ftr-1851	641	16	a	a	DET
ftr-1851	641	17	building	building	NOUN
ftr-1851	641	18	-	-	PUNCT
ftr-1851	641	19	by	by	ADP
ftr-1851	641	20	-	-	PUNCT
ftr-1851	641	21	building	building	NOUN
ftr-1851	641	22	basis	basis	NOUN
ftr-1851	641	23	with	with	ADP
ftr-1851	641	24	respect	respect	NOUN
ftr-1851	641	25	to	to	ADP
ftr-1851	641	26	a	a	DET
ftr-1851	641	27	multi	multi	ADJ
ftr-1851	641	28	-	-	ADJ
ftr-1851	641	29	building	building	ADJ
ftr-1851	641	30	truck	truck	NOUN
ftr-1851	641	31	stop	stop	NOUN
ftr-1851	641	32	that	that	PRON
ftr-1851	641	33	consisted	consist	VERB
ftr-1851	641	34	of	of	ADP
ftr-1851	641	35	fuel	fuel	NOUN
ftr-1851	641	36	center	center	NOUN
ftr-1851	641	37	buildings	building	NOUN
ftr-1851	641	38	,	,	PUNCT
ftr-1851	641	39	and	and	CCONJ
ftr-1851	641	40	separate	separate	ADJ
ftr-1851	641	41	restaurants	restaurant	NOUN
ftr-1851	641	42	,	,	PUNCT
ftr-1851	641	43	stores	store	NOUN
ftr-1851	641	44	,	,	PUNCT
ftr-1851	641	45	and	and	CCONJ
ftr-1851	641	46	other	other	ADJ
ftr-1851	641	47	facilities	facility	NOUN
ftr-1851	641	48	.	.	PUNCT
ftr-1851	642	1	some	some	PRON
ftr-1851	642	2	of	of	ADP
ftr-1851	642	3	the	the	DET
ftr-1851	642	4	buildings	building	NOUN
ftr-1851	642	5	,	,	PUNCT
ftr-1851	642	6	such	such	ADJ
ftr-1851	642	7	as	as	ADP
ftr-1851	642	8	the	the	DET
ftr-1851	642	9	restaurants	restaurant	NOUN
ftr-1851	642	10	,	,	PUNCT
ftr-1851	642	11	were	be	AUX
ftr-1851	642	12	not	not	PART
ftr-1851	642	13	15	15	NUM
ftr-1851	642	14	-	-	PUNCT
ftr-1851	642	15	year	year	NOUN
ftr-1851	642	16	property	property	NOUN
ftr-1851	642	17	,	,	PUNCT
ftr-1851	642	18	even	even	ADV
ftr-1851	642	19	though	though	SCONJ
ftr-1851	642	20	the	the	DET
ftr-1851	642	21	gross	gross	ADJ
ftr-1851	642	22	revenue	revenue	NOUN
ftr-1851	642	23	test	test	NOUN
ftr-1851	642	24	was	be	AUX
ftr-1851	642	25	meet	meet	VERB
ftr-1851	642	26	with	with	ADP
ftr-1851	642	27	respect	respect	NOUN
ftr-1851	642	28	to	to	ADP
ftr-1851	642	29	the	the	DET
ftr-1851	642	30	aggregate	aggregate	ADJ
ftr-1851	642	31	gross	gross	ADJ
ftr-1851	642	32	receipts	receipt	NOUN
ftr-1851	642	33	for	for	ADP
ftr-1851	642	34	all	all	DET
ftr-1851	642	35	the	the	DET
ftr-1851	642	36	buildings	building	NOUN
ftr-1851	642	37	,	,	PUNCT
ftr-1851	642	38	because	because	SCONJ
ftr-1851	642	39	neither	neither	CCONJ
ftr-1851	642	40	the	the	DET
ftr-1851	642	41	gross	gross	ADJ
ftr-1851	642	42	receipts	receipt	NOUN
ftr-1851	642	43	test	test	NOUN
ftr-1851	642	44	nor	nor	CCONJ
ftr-1851	642	45	the	the	DET
ftr-1851	642	46	floor	floor	NOUN
ftr-1851	642	47	space	space	NOUN
ftr-1851	642	48	test	test	NOUN
ftr-1851	642	49	was	be	AUX
ftr-1851	642	50	met	meet	VERB
ftr-1851	642	51	with	with	ADP
ftr-1851	642	52	respect	respect	NOUN
ftr-1851	642	53	to	to	ADP
ftr-1851	642	54	those	those	DET
ftr-1851	642	55	buildings	building	NOUN
ftr-1851	642	56	.	.	PUNCT
ftr-1851	643	1	10	10	NUM
ftr-1851	643	2	.	.	PUNCT
ftr-1851	644	1	the	the	DET
ftr-1851	644	2	cost	cost	NOUN
ftr-1851	644	3	of	of	ADP
ftr-1851	644	4	removing	remove	VERB
ftr-1851	644	5	and	and	CCONJ
ftr-1851	644	6	replacing	replace	VERB
ftr-1851	644	7	roof	roof	NOUN
ftr-1851	644	8	-	-	PUNCT
ftr-1851	644	9	covering	cover	VERB
ftr-1851	644	10	material	material	NOUN
ftr-1851	644	11	is	be	AUX
ftr-1851	644	12	deductible	deductible	ADJ
ftr-1851	644	13	.	.	PUNCT
ftr-1851	645	1	campbell	campbell	PROPN
ftr-1851	645	2	v.	v.	PROPN
ftr-1851	645	3	commissioner	commissioner	PROPN
ftr-1851	645	4	,	,	PUNCT
ftr-1851	645	5	t.c	t.c	PROPN
ftr-1851	645	6	.	.	PROPN
ftr-1851	645	7	summary	summary	PROPN
ftr-1851	645	8	opinion	opinion	NOUN
ftr-1851	645	9	2002	2002	NUM
ftr-1851	645	10	-	-	SYM
ftr-1851	645	11	117	117	NUM
ftr-1851	645	12	2004	2004	NUM
ftr-1851	645	13	]	]	PUNCT
ftr-1851	645	14	florida	florida	PROPN
ftr-1851	645	15	tax	tax	PROPN
ftr-1851	645	16	review	review	NOUN
ftr-1851	645	17	(	(	PUNCT
ftr-1851	645	18	9/6/02	9/6/02	NUM
ftr-1851	645	19	)	)	PUNCT
ftr-1851	645	20	(	(	PUNCT
ftr-1851	645	21	nonprecedential	nonprecedential	ADJ
ftr-1851	645	22	pursuant	pursuant	NOUN
ftr-1851	645	23	to	to	ADP
ftr-1851	645	24	§	§	PROPN
ftr-1851	645	25	7463(b	7463(b	NUM
ftr-1851	645	26	)	)	PUNCT
ftr-1851	645	27	)	)	PUNCT
ftr-1851	645	28	.	.	PUNCT
ftr-1851	646	1	special	special	ADJ
ftr-1851	646	2	trial	trial	NOUN
ftr-1851	646	3	judge	judge	NOUN
ftr-1851	646	4	pajak	pajak	ADV
ftr-1851	646	5	held	hold	VERB
ftr-1851	646	6	the	the	DET
ftr-1851	646	7	$	$	SYM
ftr-1851	646	8	8,000	8,000	NUM
ftr-1851	646	9	expenditure	expenditure	NOUN
ftr-1851	646	10	for	for	ADP
ftr-1851	646	11	roofing	roofing	NOUN
ftr-1851	646	12	work	work	NOUN
ftr-1851	646	13	done	do	VERB
ftr-1851	646	14	on	on	ADP
ftr-1851	646	15	taxpayer	taxpayer	NOUN
ftr-1851	646	16	's	's	PART
ftr-1851	646	17	rent	rent	NOUN
ftr-1851	646	18	house	house	NOUN
ftr-1851	646	19	was	be	AUX
ftr-1851	646	20	a	a	DET
ftr-1851	646	21	deductible	deductible	ADJ
ftr-1851	646	22	repair	repair	NOUN
ftr-1851	646	23	,	,	PUNCT
ftr-1851	646	24	and	and	CCONJ
ftr-1851	646	25	need	need	AUX
ftr-1851	646	26	not	not	PART
ftr-1851	646	27	be	be	AUX
ftr-1851	646	28	capitalized	capitalize	VERB
ftr-1851	646	29	.	.	PUNCT
ftr-1851	647	1	as	as	SCONJ
ftr-1851	647	2	set	set	VERB
ftr-1851	647	3	forth	forth	ADP
ftr-1851	647	4	in	in	ADP
ftr-1851	647	5	the	the	DET
ftr-1851	647	6	opinion	opinion	NOUN
ftr-1851	647	7	,	,	PUNCT
ftr-1851	647	8	"	"	PUNCT
ftr-1851	647	9	the	the	DET
ftr-1851	647	10	contractors	contractor	NOUN
ftr-1851	647	11	removed	remove	VERB
ftr-1851	647	12	the	the	DET
ftr-1851	647	13	existing	exist	VERB
ftr-1851	647	14	top	top	ADJ
ftr-1851	647	15	layers	layer	NOUN
ftr-1851	647	16	of	of	ADP
ftr-1851	647	17	the	the	DET
ftr-1851	647	18	roof	roof	NOUN
ftr-1851	647	19	and	and	CCONJ
ftr-1851	647	20	recovered	recover	VERB
ftr-1851	647	21	it	it	PRON
ftr-1851	647	22	with	with	ADP
ftr-1851	647	23	fiberglass	fiberglass	NOUN
ftr-1851	647	24	sheets	sheet	NOUN
ftr-1851	647	25	and	and	CCONJ
ftr-1851	647	26	hot	hot	ADJ
ftr-1851	647	27	asphalt	asphalt	NOUN
ftr-1851	647	28	.	.	PUNCT
ftr-1851	648	1	they	they	PRON
ftr-1851	648	2	made	make	VERB
ftr-1851	648	3	no	no	DET
ftr-1851	648	4	structural	structural	ADJ
ftr-1851	648	5	changes	change	NOUN
ftr-1851	648	6	to	to	ADP
ftr-1851	648	7	the	the	DET
ftr-1851	648	8	roof	roof	NOUN
ftr-1851	648	9	...	...	PUNCT
ftr-1851	649	1	.there	.there	VERB
ftr-1851	649	2	was	be	AUX
ftr-1851	649	3	no	no	DET
ftr-1851	649	4	replacement	replacement	NOUN
ftr-1851	649	5	or	or	CCONJ
ftr-1851	649	6	substitution	substitution	NOUN
ftr-1851	649	7	of	of	ADP
ftr-1851	649	8	the	the	DET
ftr-1851	649	9	roof	roof	NOUN
ftr-1851	649	10	.	.	PUNCT
ftr-1851	650	1	petitioner	petitioner	NOUN
ftr-1851	650	2	's	's	PART
ftr-1851	650	3	only	only	ADJ
ftr-1851	650	4	purpose	purpose	NOUN
ftr-1851	650	5	in	in	ADP
ftr-1851	650	6	having	have	VERB
ftr-1851	650	7	the	the	DET
ftr-1851	650	8	work	work	NOUN
ftr-1851	650	9	done	do	VERB
ftr-1851	650	10	to	to	ADP
ftr-1851	650	11	the	the	DET
ftr-1851	650	12	roof	roof	NOUN
ftr-1851	650	13	was	be	AUX
ftr-1851	650	14	to	to	PART
ftr-1851	650	15	prevent	prevent	VERB
ftr-1851	650	16	the	the	DET
ftr-1851	650	17	leakage	leakage	NOUN
ftr-1851	650	18	and	and	CCONJ
ftr-1851	650	19	keep	keep	VERB
ftr-1851	650	20	her	her	PRON
ftr-1851	650	21	rental	rental	ADJ
ftr-1851	650	22	house	house	NOUN
ftr-1851	650	23	in	in	ADP
ftr-1851	650	24	operating	operate	VERB
ftr-1851	650	25	condition	condition	NOUN
ftr-1851	650	26	and	and	CCONJ
ftr-1851	650	27	not	not	PART
ftr-1851	650	28	to	to	PART
ftr-1851	650	29	prolong	prolong	VERB
ftr-1851	650	30	the	the	DET
ftr-1851	650	31	life	life	NOUN
ftr-1851	650	32	of	of	ADP
ftr-1851	650	33	the	the	DET
ftr-1851	650	34	property	property	NOUN
ftr-1851	650	35	,	,	PUNCT
ftr-1851	650	36	increase	increase	VERB
ftr-1851	650	37	its	its	PRON
ftr-1851	650	38	value	value	NOUN
ftr-1851	650	39	,	,	PUNCT
ftr-1851	650	40	or	or	CCONJ
ftr-1851	650	41	make	make	VERB
ftr-1851	650	42	it	it	PRON
ftr-1851	650	43	adaptable	adaptable	ADJ
ftr-1851	650	44	to	to	ADP
ftr-1851	650	45	another	another	DET
ftr-1851	650	46	use	use	NOUN
ftr-1851	650	47	.	.	PUNCT
ftr-1851	650	48	"	"	PUNCT
ftr-1851	651	1	a.	a.	NOUN
ftr-1851	651	2	same	same	ADJ
ftr-1851	651	3	result	result	NOUN
ftr-1851	651	4	for	for	ADP
ftr-1851	651	5	costs	cost	NOUN
ftr-1851	651	6	of	of	ADP
ftr-1851	651	7	spraying	spray	VERB
ftr-1851	651	8	roof	roof	NOUN
ftr-1851	651	9	with	with	ADP
ftr-1851	651	10	foam	foam	NOUN
ftr-1851	651	11	to	to	PART
ftr-1851	651	12	prevent	prevent	VERB
ftr-1851	651	13	future	future	ADJ
ftr-1851	651	14	leaks	leak	NOUN
ftr-1851	651	15	because	because	SCONJ
ftr-1851	651	16	there	there	PRON
ftr-1851	651	17	was	be	VERB
ftr-1851	651	18	"	"	PUNCT
ftr-1851	651	19	no	no	DET
ftr-1851	651	20	replacement	replacement	NOUN
ftr-1851	651	21	or	or	CCONJ
ftr-1851	651	22	substitution	substitution	NOUN
ftr-1851	651	23	of	of	ADP
ftr-1851	651	24	the	the	DET
ftr-1851	651	25	roof	roof	NOUN
ftr-1851	651	26	.	.	PUNCT
ftr-1851	651	27	"	"	PUNCT
ftr-1851	652	1	northen	northen	PROPN
ftr-1851	652	2	v.	v.	PROPN
ftr-1851	652	3	commissioner	commissioner	PROPN
ftr-1851	652	4	,	,	PUNCT
ftr-1851	652	5	t.c	t.c	PROPN
ftr-1851	652	6	.	.	PROPN
ftr-1851	652	7	summary	summary	PROPN
ftr-1851	652	8	opinion	opinion	NOUN
ftr-1851	652	9	2003	2003	NUM
ftr-1851	652	10	-	-	SYM
ftr-1851	652	11	113	113	NUM
ftr-1851	652	12	(	(	PUNCT
ftr-1851	652	13	8/13/03	8/13/03	NUM
ftr-1851	652	14	)	)	PUNCT
ftr-1851	652	15	(	(	PUNCT
ftr-1851	652	16	nonprecedential	nonprecedential	ADJ
ftr-1851	652	17	pursuant	pursuant	NOUN
ftr-1851	652	18	to	to	ADP
ftr-1851	652	19	§	§	PROPN
ftr-1851	652	20	7463(b	7463(b	NUM
ftr-1851	652	21	)	)	PUNCT
ftr-1851	652	22	)	)	PUNCT
ftr-1851	652	23	.	.	PUNCT
ftr-1851	653	1	special	special	ADJ
ftr-1851	653	2	trial	trial	NOUN
ftr-1851	653	3	judge	judge	NOUN
ftr-1851	653	4	pajak	pajak	ADV
ftr-1851	653	5	held	hold	VERB
ftr-1851	653	6	that	that	SCONJ
ftr-1851	653	7	,	,	PUNCT
ftr-1851	653	8	with	with	ADP
ftr-1851	653	9	respect	respect	NOUN
ftr-1851	653	10	to	to	ADP
ftr-1851	653	11	.	.	PUNCT
ftr-1851	654	1	the	the	DET
ftr-1851	654	2	roof	roof	NOUN
ftr-1851	654	3	of	of	ADP
ftr-1851	654	4	a	a	DET
ftr-1851	654	5	commercial	commercial	ADJ
ftr-1851	654	6	building	building	NOUN
ftr-1851	654	7	,	,	PUNCT
ftr-1851	654	8	the	the	DET
ftr-1851	654	9	replacement	replacement	NOUN
ftr-1851	654	10	of	of	ADP
ftr-1851	654	11	28	28	NUM
ftr-1851	654	12	sheets	sheet	NOUN
ftr-1851	654	13	of	of	ADP
ftr-1851	654	14	plywood	plywood	NOUN
ftr-1851	654	15	,	,	PUNCT
ftr-1851	654	16	the	the	DET
ftr-1851	654	17	removal	removal	NOUN
ftr-1851	654	18	of	of	ADP
ftr-1851	654	19	all	all	DET
ftr-1851	654	20	tar	tar	NOUN
ftr-1851	654	21	and	and	CCONJ
ftr-1851	654	22	gravel	gravel	NOUN
ftr-1851	654	23	and	and	CCONJ
ftr-1851	654	24	the	the	DET
ftr-1851	654	25	spraying	spraying	NOUN
ftr-1851	654	26	of	of	ADP
ftr-1851	654	27	a	a	DET
ftr-1851	654	28	primer	primer	NOUN
ftr-1851	654	29	topped	top	VERB
ftr-1851	654	30	with	with	ADP
ftr-1851	654	31	a	a	DET
ftr-1851	654	32	spray	spray	NOUN
ftr-1851	654	33	polyurethane	polyurethane	NOUN
ftr-1851	654	34	foam	foam	NOUN
ftr-1851	654	35	coating	coating	NOUN
ftr-1851	654	36	constituted	constitute	VERB
ftr-1851	654	37	a	a	DET
ftr-1851	654	38	deductible	deductible	ADJ
ftr-1851	654	39	repair	repair	NOUN
ftr-1851	654	40	expense	expense	NOUN
ftr-1851	654	41	.	.	PUNCT
ftr-1851	655	1	the	the	DET
ftr-1851	655	2	court	court	NOUN
ftr-1851	655	3	followed	follow	VERB
ftr-1851	655	4	oberman	oberman	PROPN
ftr-1851	655	5	mfg	mfg	PROPN
ftr-1851	655	6	.	.	PROPN
ftr-1851	655	7	co.	co.	PROPN
ftr-1851	656	1	v.	v.	PROPN
ftr-1851	656	2	commissioner	commissioner	PROPN
ftr-1851	656	3	,	,	PUNCT
ftr-1851	656	4	47	47	NUM
ftr-1851	656	5	t.c	t.c	PROPN
ftr-1851	656	6	.	.	PROPN
ftr-1851	656	7	471	471	NUM
ftr-1851	656	8	(	(	PUNCT
ftr-1851	656	9	1967	1967	NUM
ftr-1851	656	10	)	)	PUNCT
ftr-1851	656	11	,	,	PUNCT
ftr-1851	656	12	in	in	ADP
ftr-1851	656	13	finding	find	VERB
ftr-1851	656	14	that	that	SCONJ
ftr-1851	656	15	roof	roof	NOUN
ftr-1851	656	16	work	work	NOUN
ftr-1851	656	17	done	do	VERB
ftr-1851	656	18	to	to	PART
ftr-1851	656	19	prevent	prevent	VERB
ftr-1851	656	20	leakage	leakage	NOUN
ftr-1851	656	21	and	and	CCONJ
ftr-1851	656	22	not	not	PART
ftr-1851	656	23	to	to	PART
ftr-1851	656	24	prolong	prolong	VERB
ftr-1851	656	25	the	the	DET
ftr-1851	656	26	life	life	NOUN
ftr-1851	656	27	of	of	ADP
ftr-1851	656	28	the	the	DET
ftr-1851	656	29	property	property	NOUN
ftr-1851	656	30	,	,	PUNCT
ftr-1851	656	31	increase	increase	VERB
ftr-1851	656	32	its	its	PRON
ftr-1851	656	33	value	value	NOUN
ftr-1851	656	34	,	,	PUNCT
ftr-1851	656	35	or	or	CCONJ
ftr-1851	656	36	make	make	VERB
ftr-1851	656	37	it	it	PRON
ftr-1851	656	38	adaptable	adaptable	ADJ
ftr-1851	656	39	to	to	ADP
ftr-1851	656	40	another	another	DET
ftr-1851	656	41	use	use	NOUN
ftr-1851	656	42	was	be	AUX
ftr-1851	656	43	deductible	deductible	ADJ
ftr-1851	656	44	because	because	SCONJ
ftr-1851	656	45	there	there	PRON
ftr-1851	656	46	was	be	VERB
ftr-1851	656	47	no	no	DET
ftr-1851	656	48	replacement	replacement	NOUN
ftr-1851	656	49	or	or	CCONJ
ftr-1851	656	50	substitution	substitution	NOUN
ftr-1851	656	51	of	of	ADP
ftr-1851	656	52	the	the	DET
ftr-1851	656	53	roof	roof	NOUN
ftr-1851	656	54	.	.	PUNCT
ftr-1851	657	1	f.	f.	PROPN
ftr-1851	657	2	credits	credit	VERB
ftr-1851	657	3	1	1	NUM
ftr-1851	657	4	.	.	PUNCT
ftr-1851	658	1	leveraging	leverage	VERB
ftr-1851	658	2	the	the	DET
ftr-1851	658	3	new	new	ADJ
ftr-1851	658	4	markets	market	NOUN
ftr-1851	658	5	credit	credit	NOUN
ftr-1851	658	6	.	.	PUNCT
ftr-1851	659	1	rev	rev	PROPN
ftr-1851	659	2	.	.	PUNCT
ftr-1851	660	1	rul	rul	PROPN
ftr-1851	660	2	.	.	PUNCT
ftr-1851	660	3	2003	2003	NUM
ftr-1851	660	4	-	-	SYM
ftr-1851	660	5	20	20	NUM
ftr-1851	660	6	,	,	PUNCT
ftr-1851	660	7	20037	20037	NUM
ftr-1851	660	8	i.r.b	i.r.b	NOUN
ftr-1851	660	9	.	.	PUNCT
ftr-1851	661	1	465	465	NUM
ftr-1851	661	2	(	(	PUNCT
ftr-1851	661	3	2/18/03	2/18/03	NUM
ftr-1851	661	4	)	)	PUNCT
ftr-1851	661	5	.	.	PUNCT
ftr-1851	662	1	for	for	ADP
ftr-1851	662	2	purposes	purpose	NOUN
ftr-1851	662	3	of	of	ADP
ftr-1851	662	4	determining	determine	VERB
ftr-1851	662	5	the	the	DET
ftr-1851	662	6	§	§	PROPN
ftr-1851	662	7	45d	45d	PROPN
ftr-1851	662	8	new	new	ADJ
ftr-1851	662	9	markets	market	NOUN
ftr-1851	662	10	tax	tax	NOUN
ftr-1851	662	11	credit	credit	NOUN
ftr-1851	662	12	(	(	PUNCT
ftr-1851	662	13	39	39	NUM
ftr-1851	662	14	%	%	NOUN
ftr-1851	662	15	of	of	ADP
ftr-1851	662	16	the	the	DET
ftr-1851	662	17	investment	investment	NOUN
ftr-1851	662	18	over	over	ADP
ftr-1851	662	19	seven	seven	NUM
ftr-1851	662	20	years	year	NOUN
ftr-1851	662	21	)	)	PUNCT
ftr-1851	662	22	,	,	PUNCT
ftr-1851	662	23	the	the	DET
ftr-1851	662	24	amount	amount	NOUN
ftr-1851	662	25	of	of	ADP
ftr-1851	662	26	the	the	DET
ftr-1851	662	27	qualified	qualified	ADJ
ftr-1851	662	28	equity	equity	NOUN
ftr-1851	662	29	investment	investment	NOUN
ftr-1851	662	30	made	make	VERB
ftr-1851	662	31	by	by	ADP
ftr-1851	662	32	a	a	DET
ftr-1851	662	33	partnership	partnership	NOUN
ftr-1851	662	34	[	[	X
ftr-1851	662	35	llc	llc	NOUN
ftr-1851	662	36	]	]	PUNCT
ftr-1851	662	37	includes	include	VERB
ftr-1851	662	38	cash	cash	NOUN
ftr-1851	662	39	from	from	ADP
ftr-1851	662	40	a	a	DET
ftr-1851	662	41	nonrecourse	nonrecourse	NOUN
ftr-1851	662	42	loan	loan	NOUN
ftr-1851	662	43	to	to	ADP
ftr-1851	662	44	the	the	DET
ftr-1851	662	45	partnership	partnership	NOUN
ftr-1851	662	46	that	that	SCONJ
ftr-1851	662	47	the	the	DET
ftr-1851	662	48	partnership	partnership	NOUN
ftr-1851	662	49	invests	invest	VERB
ftr-1851	662	50	as	as	ADP
ftr-1851	662	51	equity	equity	NOUN
ftr-1851	662	52	in	in	ADP
ftr-1851	662	53	a	a	DET
ftr-1851	662	54	qualified	qualified	ADJ
ftr-1851	662	55	community	community	NOUN
ftr-1851	662	56	development	development	NOUN
ftr-1851	662	57	entity	entity	NOUN
ftr-1851	662	58	.	.	PUNCT
ftr-1851	663	1	2	2	X
ftr-1851	663	2	.	.	X
ftr-1851	663	3	big	big	ADJ
ftr-1851	663	4	brother	brother	NOUN
ftr-1851	663	5	may	may	AUX
ftr-1851	663	6	be	be	AUX
ftr-1851	663	7	watching	watch	VERB
ftr-1851	663	8	your	your	PRON
ftr-1851	663	9	mouth	mouth	NOUN
ftr-1851	663	10	,	,	PUNCT
ftr-1851	663	11	but	but	CCONJ
ftr-1851	663	12	he	he	PRON
ftr-1851	663	13	wo	will	AUX
ftr-1851	663	14	n't	not	PART
ftr-1851	663	15	give	give	VERB
ftr-1851	663	16	your	your	PRON
ftr-1851	663	17	dentist	dentist	NOUN
ftr-1851	663	18	a	a	DET
ftr-1851	663	19	tax	tax	NOUN
ftr-1851	663	20	credit	credit	NOUN
ftr-1851	663	21	for	for	ADP
ftr-1851	663	22	it	it	PRON
ftr-1851	663	23	.	.	PUNCT
ftr-1851	664	1	fan	fan	PROPN
ftr-1851	664	2	v.	v.	PROPN
ftr-1851	664	3	commissioner	commissioner	PROPN
ftr-1851	664	4	,	,	PUNCT
ftr-1851	664	5	117	117	NUM
ftr-1851	664	6	t.c	t.c	PROPN
ftr-1851	664	7	.	.	PROPN
ftr-1851	664	8	32	32	NUM
ftr-1851	664	9	(	(	PUNCT
ftr-1851	664	10	7/24/01	7/24/01	NUM
ftr-1851	664	11	)	)	PUNCT
ftr-1851	664	12	.	.	PUNCT
ftr-1851	665	1	dr	dr	PROPN
ftr-1851	665	2	.	.	PROPN
ftr-1851	665	3	fan	fan	PROPN
ftr-1851	665	4	,	,	PUNCT
ftr-1851	665	5	who	who	PRON
ftr-1851	665	6	had	have	VERB
ftr-1851	665	7	some	some	DET
ftr-1851	665	8	hearing	hearing	NOUN
ftr-1851	665	9	-	-	PUNCT
ftr-1851	665	10	impaired	impair	VERB
ftr-1851	665	11	patients	patient	NOUN
ftr-1851	665	12	,	,	PUNCT
ftr-1851	665	13	purchased	purchase	VERB
ftr-1851	665	14	an	an	DET
ftr-1851	665	15	intraoral	intraoral	ADJ
ftr-1851	665	16	camera	camera	NOUN
ftr-1851	665	17	system	system	NOUN
ftr-1851	666	1	[	[	X
ftr-1851	666	2	consisting	consist	VERB
ftr-1851	666	3	of	of	ADP
ftr-1851	666	4	a	a	DET
ftr-1851	666	5	camera	camera	NOUN
ftr-1851	666	6	and	and	CCONJ
ftr-1851	666	7	monitor	monitor	NOUN
ftr-1851	666	8	,	,	PUNCT
ftr-1851	666	9	video	video	NOUN
ftr-1851	666	10	presentations	presentation	NOUN
ftr-1851	666	11	and	and	CCONJ
ftr-1851	666	12	educational	educational	ADJ
ftr-1851	666	13	materials	material	NOUN
ftr-1851	666	14	]	]	PUNCT
ftr-1851	666	15	for	for	ADP
ftr-1851	666	16	use	use	NOUN
ftr-1851	666	17	in	in	ADP
ftr-1851	666	18	his	his	PRON
ftr-1851	666	19	dental	dental	ADJ
ftr-1851	666	20	practice	practice	NOUN
ftr-1851	666	21	[	[	X
ftr-1851	666	22	which	which	PRON
ftr-1851	666	23	was	be	AUX
ftr-1851	666	24	an	an	DET
ftr-1851	666	25	eligible	eligible	ADJ
ftr-1851	666	26	small	small	ADJ
ftr-1851	666	27	business	business	NOUN
ftr-1851	666	28	as	as	SCONJ
ftr-1851	666	29	defined	define	VERB
ftr-1851	666	30	in	in	ADP
ftr-1851	666	31	§	§	PROPN
ftr-1851	666	32	44(b	44(b	NUM
ftr-1851	666	33	)	)	PUNCT
ftr-1851	666	34	]	]	PUNCT
ftr-1851	666	35	.	.	PUNCT
ftr-1851	667	1	the	the	DET
ftr-1851	667	2	system	system	NOUN
ftr-1851	667	3	was	be	AUX
ftr-1851	667	4	useful	useful	ADJ
ftr-1851	667	5	with	with	ADP
ftr-1851	667	6	respect	respect	NOUN
ftr-1851	667	7	to	to	ADP
ftr-1851	667	8	all	all	PRON
ftr-1851	667	9	of	of	ADP
ftr-1851	667	10	his	his	PRON
ftr-1851	667	11	patients	patient	NOUN
ftr-1851	667	12	,	,	PUNCT
ftr-1851	667	13	but	but	CCONJ
ftr-1851	667	14	because	because	SCONJ
ftr-1851	667	15	dr	dr	PROPN
ftr-1851	667	16	.	.	PROPN
ftr-1851	667	17	fan	fan	PROPN
ftr-1851	667	18	considered	consider	VERB
ftr-1851	667	19	the	the	DET
ftr-1851	667	20	system	system	NOUN
ftr-1851	667	21	to	to	PART
ftr-1851	667	22	be	be	AUX
ftr-1851	667	23	a	a	DET
ftr-1851	667	24	more	more	ADV
ftr-1851	667	25	effective	effective	ADJ
ftr-1851	667	26	and	and	CCONJ
ftr-1851	667	27	efficient	efficient	ADJ
ftr-1851	667	28	way	way	NOUN
ftr-1851	667	29	to	to	PART
ftr-1851	667	30	communicate	communicate	VERB
ftr-1851	667	31	with	with	ADP
ftr-1851	667	32	hearing	hearing	NOUN
ftr-1851	667	33	-	-	PUNCT
ftr-1851	667	34	impaired	impair	VERB
ftr-1851	667	35	patients	patient	NOUN
ftr-1851	667	36	,	,	PUNCT
ftr-1851	667	37	he	he	PRON
ftr-1851	667	38	claimed	claim	VERB
ftr-1851	667	39	the	the	DET
ftr-1851	667	40	§	§	PROPN
ftr-1851	667	41	44	44	NUM
ftr-1851	667	42	disabled	disabled	ADJ
ftr-1851	667	43	access	access	NOUN
ftr-1851	667	44	credit	credit	NOUN
ftr-1851	667	45	for	for	ADP
ftr-1851	667	46	the	the	DET
ftr-1851	667	47	cost	cost	NOUN
ftr-1851	667	48	of	of	ADP
ftr-1851	667	49	the	the	DET
ftr-1851	667	50	system	system	NOUN
ftr-1851	667	51	.	.	PUNCT
ftr-1851	668	1	the	the	DET
ftr-1851	668	2	tax	tax	NOUN
ftr-1851	668	3	court	court	NOUN
ftr-1851	668	4	upheld	uphold	VERB
ftr-1851	668	5	the	the	DET
ftr-1851	668	6	commissioner	commissioner	NOUN
ftr-1851	668	7	's	's	PART
ftr-1851	668	8	disallowance	disallowance	NOUN
ftr-1851	668	9	of	of	ADP
ftr-1851	668	10	the	the	DET
ftr-1851	668	11	credit	credit	NOUN
ftr-1851	668	12	on	on	ADP
ftr-1851	668	13	the	the	DET
ftr-1851	668	14	grounds	ground	NOUN
ftr-1851	668	15	that	that	SCONJ
ftr-1851	668	16	the	the	DET
ftr-1851	668	17	system	system	NOUN
ftr-1851	668	18	was	be	AUX
ftr-1851	668	19	not	not	PART
ftr-1851	668	20	an	an	DET
ftr-1851	668	21	"	"	PUNCT
ftr-1851	668	22	eligible	eligible	ADJ
ftr-1851	668	23	access	access	NOUN
ftr-1851	668	24	expenditure	expenditure	NOUN
ftr-1851	668	25	"	"	PUNCT
ftr-1851	668	26	as	as	SCONJ
ftr-1851	668	27	defined	define	VERB
ftr-1851	668	28	in	in	ADP
ftr-1851	668	29	§	§	PROPN
ftr-1851	668	30	44(c	44(c	PROPN
ftr-1851	668	31	)	)	PUNCT
ftr-1851	668	32	.	.	PUNCT
ftr-1851	669	1	dr	dr	PROPN
ftr-1851	669	2	fan	fan	PROPN
ftr-1851	669	3	was	be	AUX
ftr-1851	669	4	already	already	ADV
ftr-1851	669	5	ada	ada	PROPN
ftr-1851	669	6	compliant	compliant	PROPN
ftr-1851	669	7	;	;	PUNCT
ftr-1851	669	8	and	and	CCONJ
ftr-1851	669	9	the	the	DET
ftr-1851	669	10	system	system	NOUN
ftr-1851	669	11	was	be	AUX
ftr-1851	669	12	not	not	PART
ftr-1851	669	13	marketed	market	VERB
ftr-1851	669	14	,	,	PUNCT
ftr-1851	669	15	acquired	acquire	VERB
ftr-1851	669	16	,	,	PUNCT
ftr-1851	669	17	or	or	CCONJ
ftr-1851	669	18	used	use	VERB
ftr-1851	669	19	specifically	specifically	ADV
ftr-1851	669	20	as	as	ADP
ftr-1851	669	21	an	an	DET
ftr-1851	669	22	auxiliary	auxiliary	ADJ
ftr-1851	669	23	aid	aid	NOUN
ftr-1851	669	24	or	or	CCONJ
ftr-1851	669	25	service	service	NOUN
ftr-1851	669	26	to	to	PART
ftr-1851	669	27	ensure	ensure	VERB
ftr-1851	669	28	effective	effective	ADJ
ftr-1851	669	29	communication	communication	NOUN
ftr-1851	669	30	to	to	PART
ftr-1851	669	31	comply	comply	VERB
ftr-1851	669	32	with	with	ADP
ftr-1851	669	33	the	the	DET
ftr-1851	669	34	applicable	applicable	ADJ
ftr-1851	669	35	requirements	requirement	NOUN
ftr-1851	669	36	of	of	ADP
ftr-1851	669	37	the	the	DET
ftr-1851	669	38	ada	ada	PROPN
ftr-1851	669	39	.	.	PUNCT
ftr-1851	669	40	a.	a.	PROPN
ftr-1851	670	1	but	but	CCONJ
ftr-1851	670	2	he	he	PRON
ftr-1851	670	3	will	will	AUX
ftr-1851	670	4	give	give	VERB
ftr-1851	670	5	your	your	PRON
ftr-1851	670	6	optometrist	optometrist	NOUN
ftr-1851	670	7	a	a	DET
ftr-1851	670	8	tax	tax	NOUN
ftr-1851	670	9	credit	credit	NOUN
ftr-1851	670	10	if	if	SCONJ
ftr-1851	670	11	he	he	PRON
ftr-1851	670	12	purchases	purchase	VERB
ftr-1851	670	13	an	an	DET
ftr-1851	670	14	automatic	automatic	ADJ
ftr-1851	670	15	refractor	refractor	NOUN
ftr-1851	670	16	to	to	PART
ftr-1851	670	17	accommodate	accommodate	VERB
ftr-1851	670	18	disabled	disabled	ADJ
ftr-1851	670	19	patients	patient	NOUN
ftr-1851	670	20	.	.	PUNCT
ftr-1851	671	1	hubbard	hubbard	PROPN
ftr-1851	671	2	v.	v.	PROPN
ftr-1851	671	3	commissioner	commissioner	PROPN
ftr-1851	671	4	,	,	PUNCT
ftr-1851	671	5	t.c	t.c	PROPN
ftr-1851	671	6	.	.	PROPN
ftr-1851	671	7	memo	memo	NOUN
ftr-1851	671	8	.	.	PUNCT
ftr-1851	672	1	2003	2003	NUM
ftr-1851	672	2	-	-	SYM
ftr-1851	672	3	245	245	NUM
ftr-1851	672	4	(	(	PUNCT
ftr-1851	672	5	8/14/03	8/14/03	NUM
ftr-1851	672	6	)	)	PUNCT
ftr-1851	672	7	.	.	PUNCT
ftr-1851	673	1	the	the	DET
ftr-1851	673	2	tax	tax	NOUN
ftr-1851	673	3	court	court	NOUN
ftr-1851	673	4	allowed	allow	VERB
ftr-1851	673	5	taxpayer	taxpayer	NOUN
ftr-1851	673	6	a	a	DET
ftr-1851	673	7	$	$	SYM
ftr-1851	673	8	5,000	5,000	NUM
ftr-1851	673	9	tax	tax	NOUN
ftr-1851	673	10	credit	credit	NOUN
ftr-1851	673	11	under	under	ADP
ftr-1851	673	12	§	§	PROPN
ftr-1851	673	13	44	44	NUM
ftr-1851	673	14	because	because	SCONJ
ftr-1851	673	15	his	his	PRON
ftr-1851	673	16	optometry	optometry	NOUN
ftr-1851	673	17	practice	practice	NOUN
ftr-1851	673	18	is	be	AUX
ftr-1851	673	19	an	an	DET
ftr-1851	673	20	[	[	X
ftr-1851	673	21	vol6	vol6	PROPN
ftr-1851	673	22	:	:	PUNCT
ftr-1851	673	23	si	si	PROPN
ftr-1851	673	24	recent	recent	ADJ
ftr-1851	673	25	developments	development	NOUN
ftr-1851	673	26	in	in	ADP
ftr-1851	673	27	federal	federal	ADJ
ftr-1851	673	28	income	income	NOUN
ftr-1851	673	29	taxation	taxation	NOUN
ftr-1851	673	30	eligible	eligible	ADJ
ftr-1851	673	31	small	small	ADJ
ftr-1851	673	32	business	business	NOUN
ftr-1851	673	33	that	that	PRON
ftr-1851	673	34	falls	fall	VERB
ftr-1851	673	35	within	within	ADP
ftr-1851	673	36	the	the	DET
ftr-1851	673	37	definition	definition	NOUN
ftr-1851	673	38	of	of	ADP
ftr-1851	673	39	a	a	DET
ftr-1851	673	40	public	public	ADJ
ftr-1851	673	41	accommodation	accommodation	NOUN
ftr-1851	673	42	,	,	PUNCT
ftr-1851	673	43	and	and	CCONJ
ftr-1851	673	44	he	he	PRON
ftr-1851	673	45	must	must	AUX
ftr-1851	673	46	make	make	VERB
ftr-1851	673	47	reasonable	reasonable	ADJ
ftr-1851	673	48	modifications	modification	NOUN
ftr-1851	673	49	to	to	PART
ftr-1851	673	50	provide	provide	VERB
ftr-1851	673	51	services	service	NOUN
ftr-1851	673	52	to	to	ADP
ftr-1851	673	53	disabled	disabled	ADJ
ftr-1851	673	54	individuals	individual	NOUN
ftr-1851	673	55	.	.	PUNCT
ftr-1851	674	1	the	the	DET
ftr-1851	674	2	court	court	NOUN
ftr-1851	674	3	noted	note	VERB
ftr-1851	674	4	that	that	SCONJ
ftr-1851	674	5	in	in	ADP
ftr-1851	674	6	the	the	DET
ftr-1851	674	7	year	year	NOUN
ftr-1851	674	8	before	before	SCONJ
ftr-1851	674	9	taxpayer	taxpayer	NOUN
ftr-1851	674	10	purchased	purchase	VERB
ftr-1851	674	11	the	the	DET
ftr-1851	674	12	automatic	automatic	ADJ
ftr-1851	674	13	refractor	refractor	NOUN
ftr-1851	674	14	,	,	PUNCT
ftr-1851	674	15	he	he	PRON
ftr-1851	674	16	had	have	VERB
ftr-1851	674	17	to	to	PART
ftr-1851	674	18	refer	refer	VERB
ftr-1851	674	19	about	about	ADV
ftr-1851	674	20	30	30	NUM
ftr-1851	674	21	disabled	disabled	ADJ
ftr-1851	674	22	patients	patient	NOUN
ftr-1851	674	23	to	to	ADP
ftr-1851	674	24	other	other	ADJ
ftr-1851	674	25	optometrists	optometrist	NOUN
ftr-1851	674	26	.	.	PUNCT
ftr-1851	675	1	judge	judge	PROPN
ftr-1851	675	2	swift	swift	PROPN
ftr-1851	675	3	distinguished	distinguished	ADJ
ftr-1851	675	4	fan	fan	NOUN
ftr-1851	675	5	on	on	ADP
ftr-1851	675	6	the	the	DET
ftr-1851	675	7	ground	ground	NOUN
ftr-1851	675	8	that	that	SCONJ
ftr-1851	675	9	in	in	ADP
ftr-1851	675	10	that	that	DET
ftr-1851	675	11	case	case	NOUN
ftr-1851	675	12	taxpayer	taxpayer	NOUN
ftr-1851	675	13	was	be	AUX
ftr-1851	675	14	already	already	ADV
ftr-1851	675	15	in	in	ADP
ftr-1851	675	16	compliance	compliance	NOUN
ftr-1851	675	17	with	with	ADP
ftr-1851	675	18	ada	ada	PROPN
ftr-1851	675	19	.	.	PUNCT
ftr-1851	676	1	he	he	PRON
ftr-1851	676	2	also	also	ADV
ftr-1851	676	3	noted	note	VERB
ftr-1851	676	4	that	that	SCONJ
ftr-1851	676	5	it	it	PRON
ftr-1851	676	6	was	be	AUX
ftr-1851	676	7	irrelevant	irrelevant	ADJ
ftr-1851	676	8	that	that	SCONJ
ftr-1851	676	9	taxpayer	taxpayer	NOUN
ftr-1851	676	10	used	use	VERB
ftr-1851	676	11	the	the	DET
ftr-1851	676	12	refractor	refractor	NOUN
ftr-1851	676	13	to	to	PART
ftr-1851	676	14	treat	treat	VERB
ftr-1851	676	15	nondisabled	nondisable	VERB
ftr-1851	676	16	patients	patient	NOUN
ftr-1851	676	17	.	.	PUNCT
ftr-1851	677	1	3	3	X
ftr-1851	677	2	.	.	X
ftr-1851	677	3	nothing	nothing	PRON
ftr-1851	677	4	in	in	ADP
ftr-1851	677	5	the	the	DET
ftr-1851	677	6	statutory	statutory	ADJ
ftr-1851	677	7	structure	structure	NOUN
ftr-1851	677	8	of	of	ADP
ftr-1851	677	9	the	the	DET
ftr-1851	677	10	amt	amt	PROPN
ftr-1851	677	11	warrants	warrant	NOUN
ftr-1851	677	12	a	a	DET
ftr-1851	677	13	de	de	X
ftr-1851	677	14	novo	novo	NOUN
ftr-1851	677	15	calculation	calculation	NOUN
ftr-1851	677	16	of	of	ADP
ftr-1851	677	17	taxable	taxable	ADJ
ftr-1851	677	18	income	income	NOUN
ftr-1851	677	19	.	.	PUNCT
ftr-1851	678	1	ventas	ventas	PROPN
ftr-1851	678	2	.	.	PUNCT
ftr-1851	678	3	inc	inc	PROPN
ftr-1851	678	4	.	.	PROPN
ftr-1851	679	1	v.	v.	PROPN
ftr-1851	679	2	united	united	PROPN
ftr-1851	679	3	states	states	PROPN
ftr-1851	679	4	,	,	PUNCT
ftr-1851	679	5	57	57	NUM
ftr-1851	679	6	fed	feed	VERB
ftr-1851	679	7	.	.	PUNCT
ftr-1851	680	1	cl	cl	NOUN
ftr-1851	680	2	.	.	PUNCT
ftr-1851	681	1	411	411	NUM
ftr-1851	681	2	,	,	PUNCT
ftr-1851	681	3	92	92	NUM
ftr-1851	681	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	681	5	2003	2003	NUM
ftr-1851	681	6	-	-	SYM
ftr-1851	681	7	5711	5711	NUM
ftr-1851	681	8	,	,	PUNCT
ftr-1851	681	9	2003	2003	NUM
ftr-1851	681	10	-	-	SYM
ftr-1851	681	11	1	1	NUM
ftr-1851	681	12	u.s.t.c	u.s.t.c	PROPN
ftr-1851	681	13	.	.	PROPN
ftr-1851	682	1	50,513	50,513	NUM
ftr-1851	682	2	(	(	PUNCT
ftr-1851	682	3	fed	fed	PROPN
ftr-1851	682	4	.	.	PUNCT
ftr-1851	682	5	cl	cl	NOUN
ftr-1851	682	6	.	.	PUNCT
ftr-1851	683	1	7/30/03	7/30/03	NUM
ftr-1851	683	2	)	)	PUNCT
ftr-1851	683	3	.	.	PUNCT
ftr-1851	684	1	section	section	NOUN
ftr-1851	684	2	280c	280c	NOUN
ftr-1851	684	3	requires	require	VERB
ftr-1851	684	4	that	that	SCONJ
ftr-1851	684	5	§	§	PROPN
ftr-1851	684	6	162	162	NUM
ftr-1851	684	7	deductions	deduction	NOUN
ftr-1851	684	8	be	be	AUX
ftr-1851	684	9	reduced	reduce	VERB
ftr-1851	684	10	by	by	ADP
ftr-1851	684	11	the	the	DET
ftr-1851	684	12	amount	amount	NOUN
ftr-1851	684	13	of	of	ADP
ftr-1851	684	14	the	the	DET
ftr-1851	684	15	§	§	PROPN
ftr-1851	684	16	51	51	NUM
ftr-1851	684	17	targeted	target	VERB
ftr-1851	684	18	jobs	job	NOUN
ftr-1851	684	19	credit	credit	NOUN
ftr-1851	684	20	[	[	X
ftr-1851	684	21	now	now	ADV
ftr-1851	684	22	work	work	VERB
ftr-1851	684	23	opportunity	opportunity	NOUN
ftr-1851	684	24	credit	credit	NOUN
ftr-1851	684	25	]	]	PUNCT
ftr-1851	684	26	claimed	claim	VERB
ftr-1851	684	27	in	in	ADP
ftr-1851	684	28	computing	compute	VERB
ftr-1851	684	29	regular	regular	ADJ
ftr-1851	684	30	income	income	NOUN
ftr-1851	684	31	tax	tax	NOUN
ftr-1851	684	32	.	.	PUNCT
ftr-1851	685	1	for	for	ADP
ftr-1851	685	2	the	the	DET
ftr-1851	685	3	year	year	NOUN
ftr-1851	685	4	in	in	ADP
ftr-1851	685	5	question	question	NOUN
ftr-1851	685	6	,	,	PUNCT
ftr-1851	685	7	the	the	DET
ftr-1851	685	8	taxpayer	taxpayer	NOUN
ftr-1851	685	9	was	be	AUX
ftr-1851	685	10	subject	subject	ADJ
ftr-1851	685	11	to	to	ADP
ftr-1851	685	12	the	the	DET
ftr-1851	685	13	amt	amt	PROPN
ftr-1851	685	14	and	and	CCONJ
ftr-1851	685	15	did	do	AUX
ftr-1851	685	16	not	not	PART
ftr-1851	685	17	reduce	reduce	VERB
ftr-1851	685	18	the	the	DET
ftr-1851	685	19	wage	wage	NOUN
ftr-1851	685	20	deduction	deduction	NOUN
ftr-1851	685	21	in	in	ADP
ftr-1851	685	22	computing	compute	VERB
ftr-1851	685	23	amti	amti	PROPN
ftr-1851	685	24	,	,	PUNCT
ftr-1851	685	25	because	because	SCONJ
ftr-1851	685	26	the	the	DET
ftr-1851	685	27	credit	credit	NOUN
ftr-1851	685	28	is	be	AUX
ftr-1851	685	29	not	not	PART
ftr-1851	685	30	allowed	allow	VERB
ftr-1851	685	31	against	against	ADP
ftr-1851	685	32	the	the	DET
ftr-1851	685	33	amt	amt	PROPN
ftr-1851	685	34	.	.	PUNCT
ftr-1851	686	1	the	the	DET
ftr-1851	686	2	court	court	NOUN
ftr-1851	686	3	(	(	PUNCT
ftr-1851	686	4	judge	judge	PROPN
ftr-1851	686	5	wiese	wiese	PROPN
ftr-1851	686	6	)	)	PUNCT
ftr-1851	686	7	held	hold	VERB
ftr-1851	686	8	that	that	SCONJ
ftr-1851	686	9	in	in	ADP
ftr-1851	686	10	computing	compute	VERB
ftr-1851	686	11	amti	amti	PROPN
ftr-1851	686	12	and	and	CCONJ
ftr-1851	686	13	tentative	tentative	ADJ
ftr-1851	686	14	amt	amt	PROPN
ftr-1851	686	15	for	for	ADP
ftr-1851	686	16	purposes	purpose	NOUN
ftr-1851	686	17	of	of	ADP
ftr-1851	686	18	§	§	PROPN
ftr-1851	686	19	38(c	38(c	PROPN
ftr-1851	686	20	)	)	PUNCT
ftr-1851	686	21	,	,	PUNCT
ftr-1851	686	22	any	any	DET
ftr-1851	686	23	reduction	reduction	NOUN
ftr-1851	686	24	in	in	ADP
ftr-1851	686	25	the	the	DET
ftr-1851	686	26	amount	amount	NOUN
ftr-1851	686	27	of	of	ADP
ftr-1851	686	28	deductions	deduction	NOUN
ftr-1851	686	29	required	require	VERB
ftr-1851	686	30	by	by	ADP
ftr-1851	686	31	§	§	PROPN
ftr-1851	686	32	280c	280c	NOUN
ftr-1851	686	33	by	by	ADP
ftr-1851	686	34	virtue	virtue	NOUN
ftr-1851	686	35	of	of	ADP
ftr-1851	686	36	a	a	DET
ftr-1851	686	37	credit	credit	NOUN
ftr-1851	686	38	having	having	AUX
ftr-1851	686	39	been	be	AUX
ftr-1851	686	40	claimed	claim	VERB
ftr-1851	686	41	with	with	ADP
ftr-1851	686	42	respect	respect	NOUN
ftr-1851	686	43	to	to	ADP
ftr-1851	686	44	the	the	DET
ftr-1851	686	45	otherwise	otherwise	ADV
ftr-1851	686	46	deductible	deductible	ADJ
ftr-1851	686	47	expenditure	expenditure	NOUN
ftr-1851	686	48	must	must	AUX
ftr-1851	686	49	be	be	AUX
ftr-1851	686	50	taken	take	VERB
ftr-1851	686	51	into	into	ADP
ftr-1851	686	52	account	account	NOUN
ftr-1851	686	53	.	.	PUNCT
ftr-1851	687	1	judge	judge	PROPN
ftr-1851	687	2	wiese	wiese	PROPN
ftr-1851	687	3	rejected	reject	VERB
ftr-1851	687	4	the	the	DET
ftr-1851	687	5	taxpayer	taxpayer	NOUN
ftr-1851	687	6	's	's	PART
ftr-1851	687	7	argument	argument	NOUN
ftr-1851	687	8	that	that	SCONJ
ftr-1851	687	9	the	the	DET
ftr-1851	687	10	amt	amt	PROPN
ftr-1851	687	11	was	be	AUX
ftr-1851	687	12	a	a	DET
ftr-1851	687	13	separate	separate	ADJ
ftr-1851	687	14	tax	tax	NOUN
ftr-1851	687	15	system	system	NOUN
ftr-1851	687	16	,	,	PUNCT
ftr-1851	687	17	and	and	CCONJ
ftr-1851	687	18	that	that	SCONJ
ftr-1851	687	19	since	since	SCONJ
ftr-1851	687	20	the	the	DET
ftr-1851	687	21	targeted	target	VERB
ftr-1851	687	22	jobs	job	NOUN
ftr-1851	687	23	credit	credit	NOUN
ftr-1851	687	24	was	be	AUX
ftr-1851	687	25	not	not	PART
ftr-1851	687	26	allowable	allowable	ADJ
ftr-1851	687	27	under	under	ADP
ftr-1851	687	28	the	the	DET
ftr-1851	687	29	amt	amt	PROPN
ftr-1851	687	30	,	,	PUNCT
ftr-1851	687	31	the	the	DET
ftr-1851	687	32	expense	expense	NOUN
ftr-1851	687	33	deduction	deduction	NOUN
ftr-1851	687	34	should	should	AUX
ftr-1851	687	35	not	not	PART
ftr-1851	687	36	be	be	AUX
ftr-1851	687	37	disallowed	disallow	VERB
ftr-1851	687	38	.	.	PUNCT
ftr-1851	688	1	"	"	PUNCT
ftr-1851	688	2	taxable	taxable	ADJ
ftr-1851	688	3	income	income	NOUN
ftr-1851	688	4	,	,	PUNCT
ftr-1851	688	5	"	"	PUNCT
ftr-1851	688	6	which	which	PRON
ftr-1851	688	7	is	be	AUX
ftr-1851	688	8	the	the	DET
ftr-1851	688	9	starting	starting	NOUN
ftr-1851	688	10	point	point	NOUN
ftr-1851	688	11	for	for	ADP
ftr-1851	688	12	computing	compute	VERB
ftr-1851	688	13	amti	amti	PROPN
ftr-1851	688	14	under	under	ADP
ftr-1851	688	15	§	§	PROPN
ftr-1851	688	16	55	55	NUM
ftr-1851	688	17	,	,	PUNCT
ftr-1851	688	18	is	be	AUX
ftr-1851	688	19	taxable	taxable	ADJ
ftr-1851	688	20	income	income	NOUN
ftr-1851	688	21	under	under	ADP
ftr-1851	688	22	the	the	DET
ftr-1851	688	23	regular	regular	ADJ
ftr-1851	688	24	income	income	NOUN
ftr-1851	688	25	tax	tax	NOUN
ftr-1851	688	26	.	.	PUNCT
ftr-1851	689	1	nothing	nothing	PRON
ftr-1851	689	2	in	in	ADP
ftr-1851	689	3	the	the	DET
ftr-1851	689	4	statutory	statutory	ADJ
ftr-1851	689	5	structure	structure	NOUN
ftr-1851	689	6	provided	provide	VERB
ftr-1851	689	7	the	the	DET
ftr-1851	689	8	adjustment	adjustment	NOUN
ftr-1851	689	9	sought	seek	VERB
ftr-1851	689	10	by	by	ADP
ftr-1851	689	11	the	the	DET
ftr-1851	689	12	taxpayer	taxpayer	NOUN
ftr-1851	689	13	or	or	CCONJ
ftr-1851	689	14	warranted	warrant	VERB
ftr-1851	689	15	a	a	DET
ftr-1851	689	16	de	de	X
ftr-1851	689	17	novo	novo	NOUN
ftr-1851	689	18	calculation	calculation	NOUN
ftr-1851	689	19	of	of	ADP
ftr-1851	689	20	taxable	taxable	ADJ
ftr-1851	689	21	income	income	NOUN
ftr-1851	689	22	.	.	PUNCT
ftr-1851	689	23	0	0	PUNCT
ftr-1851	690	1	the	the	DET
ftr-1851	690	2	tax	tax	NOUN
ftr-1851	690	3	court	court	NOUN
ftr-1851	690	4	reached	reach	VERB
ftr-1851	690	5	the	the	DET
ftr-1851	690	6	same	same	ADJ
ftr-1851	690	7	decision	decision	NOUN
ftr-1851	690	8	regarding	regard	VERB
ftr-1851	690	9	the	the	DET
ftr-1851	690	10	statutory	statutory	ADJ
ftr-1851	690	11	structure	structure	NOUN
ftr-1851	690	12	in	in	ADP
ftr-1851	690	13	allen	allen	PROPN
ftr-1851	690	14	v.	v.	PROPN
ftr-1851	690	15	commissioner	commissioner	PROPN
ftr-1851	690	16	,	,	PUNCT
ftr-1851	690	17	118	118	NUM
ftr-1851	690	18	t.c	t.c	PROPN
ftr-1851	690	19	.	.	PROPN
ftr-1851	690	20	1	1	NUM
ftr-1851	690	21	(	(	PUNCT
ftr-1851	690	22	2002	2002	NUM
ftr-1851	690	23	)	)	PUNCT
ftr-1851	690	24	,	,	PUNCT
ftr-1851	690	25	although	although	SCONJ
ftr-1851	690	26	in	in	ADP
ftr-1851	690	27	that	that	DET
ftr-1851	690	28	case	case	NOUN
ftr-1851	690	29	the	the	DET
ftr-1851	690	30	taxpayer	taxpayer	NOUN
ftr-1851	690	31	was	be	AUX
ftr-1851	690	32	not	not	PART
ftr-1851	690	33	subject	subject	ADJ
ftr-1851	690	34	to	to	ADP
ftr-1851	690	35	the	the	DET
ftr-1851	690	36	amt	amt	PROPN
ftr-1851	690	37	and	and	CCONJ
ftr-1851	690	38	the	the	DET
ftr-1851	690	39	issue	issue	NOUN
ftr-1851	690	40	was	be	AUX
ftr-1851	690	41	the	the	DET
ftr-1851	690	42	application	application	NOUN
ftr-1851	690	43	of	of	ADP
ftr-1851	690	44	the	the	DET
ftr-1851	690	45	limitation	limitation	NOUN
ftr-1851	690	46	of	of	ADP
ftr-1851	690	47	the	the	DET
ftr-1851	690	48	general	general	ADJ
ftr-1851	690	49	business	business	NOUN
ftr-1851	690	50	credit	credit	NOUN
ftr-1851	690	51	in	in	ADP
ftr-1851	690	52	§	§	PROPN
ftr-1851	690	53	38(c	38(c	NUM
ftr-1851	690	54	)	)	PUNCT
ftr-1851	690	55	.	.	PUNCT
ftr-1851	691	1	•	•	NOUN
ftr-1851	691	2	this	this	DET
ftr-1851	691	3	case	case	NOUN
ftr-1851	691	4	has	have	VERB
ftr-1851	691	5	implications	implication	NOUN
ftr-1851	691	6	beyond	beyond	ADP
ftr-1851	691	7	the	the	DET
ftr-1851	691	8	work	work	NOUN
ftr-1851	691	9	opportunity	opportunity	NOUN
ftr-1851	691	10	credit	credit	NOUN
ftr-1851	691	11	because	because	SCONJ
ftr-1851	691	12	the	the	DET
ftr-1851	691	13	same	same	ADJ
ftr-1851	691	14	statutory	statutory	ADJ
ftr-1851	691	15	structures	structure	NOUN
ftr-1851	691	16	apply	apply	VERB
ftr-1851	691	17	to	to	ADP
ftr-1851	691	18	welfare	welfare	NOUN
ftr-1851	691	19	to	to	AUX
ftr-1851	691	20	work	work	VERB
ftr-1851	691	21	credit	credit	NOUN
ftr-1851	691	22	,	,	PUNCT
ftr-1851	691	23	orphan	orphan	NOUN
ftr-1851	691	24	drug	drug	NOUN
ftr-1851	691	25	credit	credit	NOUN
ftr-1851	691	26	,	,	PUNCT
ftr-1851	691	27	and	and	CCONJ
ftr-1851	691	28	increased	increase	VERB
ftr-1851	691	29	research	research	NOUN
ftr-1851	691	30	activities	activity	NOUN
ftr-1851	691	31	credit	credit	NOUN
ftr-1851	691	32	.	.	PUNCT
ftr-1851	692	1	4	4	X
ftr-1851	692	2	.	.	X
ftr-1851	692	3	a	a	DET
ftr-1851	692	4	little	little	ADJ
ftr-1851	692	5	assistance	assistance	NOUN
ftr-1851	692	6	in	in	ADP
ftr-1851	692	7	identifying	identify	VERB
ftr-1851	692	8	new	new	ADJ
ftr-1851	692	9	employees	employee	NOUN
ftr-1851	692	10	that	that	PRON
ftr-1851	692	11	qualify	qualify	VERB
ftr-1851	692	12	for	for	ADP
ftr-1851	692	13	the	the	DET
ftr-1851	692	14	work	work	NOUN
ftr-1851	692	15	opportunity	opportunity	NOUN
ftr-1851	692	16	credit	credit	NOUN
ftr-1851	692	17	.	.	PUNCT
ftr-1851	693	1	rev	rev	PROPN
ftr-1851	693	2	.	.	PUNCT
ftr-1851	694	1	rul	rul	PROPN
ftr-1851	694	2	.	.	PUNCT
ftr-1851	694	3	2003	2003	NUM
ftr-1851	694	4	-	-	SYM
ftr-1851	694	5	112	112	NUM
ftr-1851	694	6	,	,	PUNCT
ftr-1851	694	7	2003	2003	NUM
ftr-1851	694	8	-	-	SYM
ftr-1851	694	9	45	45	NUM
ftr-1851	694	10	i.r.b	i.r.b	NOUN
ftr-1851	694	11	.	.	PUNCT
ftr-1851	694	12	1007	1007	NUM
ftr-1851	694	13	(	(	PUNCT
ftr-1851	694	14	11/10/03	11/10/03	PROPN
ftr-1851	694	15	)	)	PUNCT
ftr-1851	694	16	.	.	PUNCT
ftr-1851	695	1	an	an	DET
ftr-1851	695	2	individual	individual	NOUN
ftr-1851	695	3	whose	whose	DET
ftr-1851	695	4	family	family	NOUN
ftr-1851	695	5	receives	receive	VERB
ftr-1851	695	6	tanf8	tanf8	NOUN
ftr-1851	695	7	assistance	assistance	NOUN
ftr-1851	695	8	for	for	ADP
ftr-1851	695	9	the	the	DET
ftr-1851	695	10	requisite	requisite	ADJ
ftr-1851	695	11	period	period	NOUN
ftr-1851	695	12	meets	meet	VERB
ftr-1851	695	13	the	the	DET
ftr-1851	695	14	requirements	requirement	NOUN
ftr-1851	695	15	to	to	PART
ftr-1851	695	16	be	be	AUX
ftr-1851	695	17	certified	certify	VERB
ftr-1851	695	18	as	as	ADP
ftr-1851	695	19	a	a	DET
ftr-1851	695	20	qualified	qualified	ADJ
ftr-1851	695	21	iv	iv	NOUN
ftr-1851	695	22	-	-	PUNCT
ftr-1851	695	23	a	a	DET
ftr-1851	695	24	recipient	recipient	NOUN
ftr-1851	695	25	under	under	ADP
ftr-1851	695	26	§	§	PROPN
ftr-1851	695	27	51(d)(2)(a	51(d)(2)(a	NUM
ftr-1851	695	28	)	)	PUNCT
ftr-1851	695	29	if	if	SCONJ
ftr-1851	695	30	the	the	DET
ftr-1851	695	31	individual	individual	NOUN
ftr-1851	695	32	is	be	AUX
ftr-1851	695	33	included	include	VERB
ftr-1851	695	34	on	on	ADP
ftr-1851	695	35	the	the	DET
ftr-1851	695	36	grant	grant	NOUN
ftr-1851	695	37	and	and	CCONJ
ftr-1851	695	38	receives	receive	VERB
ftr-1851	695	39	assistance	assistance	NOUN
ftr-1851	695	40	for	for	ADP
ftr-1851	695	41	some	some	DET
ftr-1851	695	42	portion	portion	NOUN
ftr-1851	695	43	of	of	ADP
ftr-1851	695	44	the	the	DET
ftr-1851	695	45	specified	specified	ADJ
ftr-1851	695	46	period	period	NOUN
ftr-1851	695	47	.	.	PUNCT
ftr-1851	696	1	5	5	X
ftr-1851	696	2	.	.	X
ftr-1851	696	3	the	the	DET
ftr-1851	696	4	final	final	ADJ
ftr-1851	696	5	research	research	NOUN
ftr-1851	696	6	credit	credit	NOUN
ftr-1851	696	7	regulations	regulation	NOUN
ftr-1851	696	8	that	that	PRON
ftr-1851	696	9	were	be	AUX
ftr-1851	696	10	n't	not	PART
ftr-1851	696	11	.	.	PUNCT
ftr-1851	697	1	in	in	ADP
ftr-1851	697	2	t.d	t.d	PROPN
ftr-1851	697	3	.	.	PROPN
ftr-1851	697	4	8930	8930	NUM
ftr-1851	697	5	,	,	PUNCT
ftr-1851	697	6	credit	credit	NOUN
ftr-1851	697	7	for	for	ADP
ftr-1851	697	8	increasing	increase	VERB
ftr-1851	697	9	research	research	NOUN
ftr-1851	697	10	activities	activity	NOUN
ftr-1851	697	11	,	,	PUNCT
ftr-1851	697	12	66	66	NUM
ftr-1851	697	13	f.r	f.r	NOUN
ftr-1851	697	14	.	.	NOUN
ftr-1851	697	15	280	280	NUM
ftr-1851	697	16	(	(	PUNCT
ftr-1851	697	17	1/3/01	1/3/01	NUM
ftr-1851	697	18	)	)	PUNCT
ftr-1851	697	19	,	,	PUNCT
ftr-1851	697	20	the	the	DET
ftr-1851	697	21	irs	irs	PROPN
ftr-1851	697	22	promulgated	promulgate	VERB
ftr-1851	697	23	final	final	ADJ
ftr-1851	697	24	regulations	regulation	NOUN
ftr-1851	697	25	relating	relate	VERB
ftr-1851	697	26	to	to	ADP
ftr-1851	697	27	the	the	DET
ftr-1851	697	28	computation	computation	NOUN
ftr-1851	697	29	of	of	ADP
ftr-1851	697	30	the	the	DET
ftr-1851	697	31	credit	credit	NOUN
ftr-1851	697	32	under	under	ADP
ftr-1851	697	33	§	§	PROPN
ftr-1851	697	34	41(c	41(c	NUM
ftr-1851	697	35	)	)	PUNCT
ftr-1851	697	36	and	and	CCONJ
ftr-1851	697	37	the	the	DET
ftr-1851	697	38	definition	definition	NOUN
ftr-1851	697	39	of	of	ADP
ftr-1851	697	40	qualified	qualified	ADJ
ftr-1851	697	41	research	research	NOUN
ftr-1851	697	42	under	under	ADP
ftr-1851	697	43	§	§	PROPN
ftr-1851	697	44	41	41	NUM
ftr-1851	697	45	(	(	PUNCT
ftr-1851	697	46	d	d	NOUN
ftr-1851	697	47	)	)	PUNCT
ftr-1851	697	48	.	.	PUNCT
ftr-1851	698	1	the	the	DET
ftr-1851	698	2	final	final	ADJ
ftr-1851	698	3	regulations	regulation	NOUN
ftr-1851	698	4	immediately	immediately	ADV
ftr-1851	698	5	came	come	VERB
ftr-1851	698	6	under	under	ADP
ftr-1851	698	7	withering	withering	ADJ
ftr-1851	698	8	criticism	criticism	NOUN
ftr-1851	698	9	from	from	ADP
ftr-1851	698	10	the	the	DET
ftr-1851	698	11	business	business	NOUN
ftr-1851	698	12	sector	sector	NOUN
ftr-1851	698	13	,	,	PUNCT
ftr-1851	698	14	and	and	CCONJ
ftr-1851	698	15	,	,	PUNCT
ftr-1851	698	16	in	in	ADP
ftr-1851	698	17	an	an	DET
ftr-1851	698	18	unusual	unusual	ADJ
ftr-1851	698	19	move	move	NOUN
ftr-1851	698	20	,	,	PUNCT
ftr-1851	698	21	in	in	ADP
ftr-1851	698	22	notice	notice	NOUN
ftr-1851	698	23	2001	2001	NUM
ftr-1851	698	24	-	-	SYM
ftr-1851	698	25	19	19	NUM
ftr-1851	698	26	,	,	PUNCT
ftr-1851	698	27	2001	2001	NUM
ftr-1851	698	28	-	-	SYM
ftr-1851	698	29	10	10	NUM
ftr-1851	698	30	i.r.b	i.r.b	NOUN
ftr-1851	698	31	.	.	PUNCT
ftr-1851	699	1	784	784	NUM
ftr-1851	699	2	,	,	PUNCT
ftr-1851	699	3	the	the	DET
ftr-1851	699	4	treasury	treasury	NOUN
ftr-1851	699	5	(	(	PUNCT
ftr-1851	699	6	secretary	secretary	PROPN
ftr-1851	699	7	o'neill	o'neill	PROPN
ftr-1851	699	8	,	,	PUNCT
ftr-1851	699	9	himself	himself	PRON
ftr-1851	699	10	,	,	PUNCT
ftr-1851	699	11	actually	actually	ADV
ftr-1851	699	12	)	)	PUNCT
ftr-1851	699	13	announced	announce	VERB
ftr-1851	699	14	that	that	SCONJ
ftr-1851	699	15	it	it	PRON
ftr-1851	699	16	will	will	AUX
ftr-1851	699	17	review	review	VERB
ftr-1851	699	18	the	the	DET
ftr-1851	699	19	"	"	PUNCT
ftr-1851	699	20	final	final	ADJ
ftr-1851	699	21	"	"	PUNCT
ftr-1851	699	22	regulations	regulation	NOUN
ftr-1851	699	23	by	by	ADP
ftr-1851	699	24	8	8	NUM
ftr-1851	699	25	.	.	PUNCT
ftr-1851	699	26	temporaty	temporaty	NOUN
ftr-1851	699	27	assistance	assistance	NOUN
ftr-1851	699	28	for	for	ADP
ftr-1851	699	29	neady	neady	ADJ
ftr-1851	699	30	families	family	NOUN
ftr-1851	699	31	(	(	PUNCT
ftr-1851	699	32	tanf	tanf	PROPN
ftr-1851	699	33	)	)	PUNCT
ftr-1851	699	34	,	,	PUNCT
ftr-1851	699	35	replaced	replace	VERB
ftr-1851	699	36	aid	aid	NOUN
ftr-1851	699	37	for	for	ADP
ftr-1851	699	38	families	family	NOUN
ftr-1851	699	39	with	with	ADP
ftr-1851	699	40	dependent	dependent	ADJ
ftr-1851	699	41	children	child	NOUN
ftr-1851	699	42	(	(	PUNCT
ftr-1851	699	43	afdc	afdc	PROPN
ftr-1851	699	44	)	)	PUNCT
ftr-1851	699	45	.	.	PUNCT
ftr-1851	700	1	2004	2004	NUM
ftr-1851	700	2	]	]	PUNCT
ftr-1851	700	3	florida	florida	PROPN
ftr-1851	700	4	tax	tax	NOUN
ftr-1851	700	5	review	review	NOUN
ftr-1851	700	6	reconsidering	reconsider	VERB
ftr-1851	700	7	the	the	DET
ftr-1851	700	8	comments	comment	NOUN
ftr-1851	700	9	submitted	submit	VERB
ftr-1851	700	10	and	and	CCONJ
ftr-1851	700	11	requesting	request	VERB
ftr-1851	700	12	additional	additional	ADJ
ftr-1851	700	13	comments	comment	NOUN
ftr-1851	700	14	on	on	ADP
ftr-1851	700	15	the	the	DET
ftr-1851	700	16	regulations	regulation	NOUN
ftr-1851	700	17	to	to	PART
ftr-1851	700	18	be	be	AUX
ftr-1851	700	19	received	receive	VERB
ftr-1851	700	20	by	by	ADP
ftr-1851	700	21	4/2/01	4/2/01	PROPN
ftr-1851	700	22	.	.	PUNCT
ftr-1851	701	1	any	any	DET
ftr-1851	701	2	additional	additional	ADJ
ftr-1851	701	3	changes	change	NOUN
ftr-1851	701	4	to	to	ADP
ftr-1851	701	5	the	the	DET
ftr-1851	701	6	regulations	regulation	NOUN
ftr-1851	701	7	will	will	AUX
ftr-1851	701	8	be	be	AUX
ftr-1851	701	9	made	make	VERB
ftr-1851	701	10	in	in	ADP
ftr-1851	701	11	proposed	propose	VERB
ftr-1851	701	12	form	form	NOUN
ftr-1851	701	13	.	.	PUNCT
ftr-1851	702	1	the	the	DET
ftr-1851	702	2	regulations	regulation	NOUN
ftr-1851	702	3	,	,	PUNCT
ftr-1851	702	4	including	include	VERB
ftr-1851	702	5	any	any	DET
ftr-1851	702	6	future	future	ADJ
ftr-1851	702	7	changes	change	NOUN
ftr-1851	702	8	,	,	PUNCT
ftr-1851	702	9	will	will	AUX
ftr-1851	702	10	not	not	PART
ftr-1851	702	11	be	be	AUX
ftr-1851	702	12	effective	effective	ADJ
ftr-1851	702	13	until	until	SCONJ
ftr-1851	702	14	the	the	DET
ftr-1851	702	15	review	review	NOUN
ftr-1851	702	16	is	be	AUX
ftr-1851	702	17	complete	complete	ADJ
ftr-1851	702	18	,	,	PUNCT
ftr-1851	702	19	except	except	SCONJ
ftr-1851	702	20	for	for	ADP
ftr-1851	702	21	the	the	DET
ftr-1851	702	22	retroactive	retroactive	ADJ
ftr-1851	702	23	effective	effective	ADJ
ftr-1851	702	24	date	date	NOUN
ftr-1851	703	1	[	[	X
ftr-1851	703	2	12/31/85	12/31/85	X
ftr-1851	703	3	]	]	PUNCT
ftr-1851	703	4	of	of	ADP
ftr-1851	703	5	the	the	DET
ftr-1851	703	6	taxpayer	taxpayer	NOUN
ftr-1851	703	7	-	-	PUNCT
ftr-1851	703	8	friendly	friendly	ADJ
ftr-1851	703	9	changes	change	NOUN
ftr-1851	703	10	to	to	ADP
ftr-1851	703	11	internal	internal	ADJ
ftr-1851	703	12	-	-	PUNCT
ftr-1851	703	13	use	use	NOUN
ftr-1851	703	14	computer	computer	NOUN
ftr-1851	703	15	software	software	NOUN
ftr-1851	703	16	rules	rule	NOUN
ftr-1851	703	17	.	.	PUNCT
ftr-1851	704	1	taxpayers	taxpayer	NOUN
ftr-1851	704	2	may	may	AUX
ftr-1851	704	3	rely	rely	VERB
ftr-1851	704	4	on	on	ADP
ftr-1851	704	5	the	the	DET
ftr-1851	704	6	final	final	ADJ
ftr-1851	704	7	rules	rule	NOUN
ftr-1851	704	8	pending	pende	VERB
ftr-1851	704	9	new	new	ADJ
ftr-1851	704	10	regulations	regulation	NOUN
ftr-1851	704	11	.	.	PUNCT
ftr-1851	704	12	0	0	PUNCT
ftr-1851	705	1	what	what	PRON
ftr-1851	705	2	the	the	DET
ftr-1851	705	3	suspended	suspend	VERB
ftr-1851	705	4	final	final	ADJ
ftr-1851	705	5	regulations	regulation	NOUN
ftr-1851	705	6	said	say	VERB
ftr-1851	705	7	.	.	PUNCT
ftr-1851	706	1	the	the	DET
ftr-1851	706	2	final	final	ADJ
ftr-1851	706	3	regulations	regulation	NOUN
ftr-1851	706	4	cover	cover	VERB
ftr-1851	706	5	the	the	DET
ftr-1851	706	6	requirements	requirement	NOUN
ftr-1851	706	7	to	to	PART
ftr-1851	706	8	qualify	qualify	VERB
ftr-1851	706	9	for	for	ADP
ftr-1851	706	10	the	the	DET
ftr-1851	706	11	credit	credit	NOUN
ftr-1851	706	12	,	,	PUNCT
ftr-1851	706	13	rules	rule	NOUN
ftr-1851	706	14	for	for	ADP
ftr-1851	706	15	computing	compute	VERB
ftr-1851	706	16	the	the	DET
ftr-1851	706	17	credit	credit	NOUN
ftr-1851	706	18	,	,	PUNCT
ftr-1851	706	19	and	and	CCONJ
ftr-1851	706	20	rules	rule	NOUN
ftr-1851	706	21	for	for	ADP
ftr-1851	706	22	electing	elect	VERB
ftr-1851	706	23	and	and	CCONJ
ftr-1851	706	24	revoking	revoke	VERB
ftr-1851	706	25	the	the	DET
ftr-1851	706	26	election	election	NOUN
ftr-1851	706	27	of	of	ADP
ftr-1851	706	28	the	the	DET
ftr-1851	706	29	alternative	alternative	ADJ
ftr-1851	706	30	incremental	incremental	ADJ
ftr-1851	706	31	credit	credit	NOUN
ftr-1851	706	32	,	,	PUNCT
ftr-1851	706	33	and	and	CCONJ
ftr-1851	706	34	take	take	VERB
ftr-1851	706	35	into	into	ADP
ftr-1851	706	36	account	account	NOUN
ftr-1851	706	37	the	the	DET
ftr-1851	706	38	legislative	legislative	ADJ
ftr-1851	706	39	history	history	NOUN
ftr-1851	706	40	of	of	ADP
ftr-1851	706	41	the	the	DET
ftr-1851	706	42	tax	tax	NOUN
ftr-1851	706	43	relief	relief	NOUN
ftr-1851	706	44	and	and	CCONJ
ftr-1851	706	45	extension	extension	NOUN
ftr-1851	706	46	act	act	NOUN
ftr-1851	706	47	of	of	ADP
ftr-1851	706	48	1999	1999	NUM
ftr-1851	706	49	.	.	PUNCT
ftr-1851	706	50	0	0	PUNCT
ftr-1851	707	1	the	the	DET
ftr-1851	707	2	final	final	ADJ
ftr-1851	707	3	regulations	regulation	NOUN
ftr-1851	707	4	do	do	AUX
ftr-1851	707	5	not	not	PART
ftr-1851	707	6	change	change	VERB
ftr-1851	707	7	the	the	DET
ftr-1851	707	8	definition	definition	NOUN
ftr-1851	707	9	of	of	ADP
ftr-1851	707	10	gross	gross	ADJ
ftr-1851	707	11	receipts	receipt	NOUN
ftr-1851	707	12	from	from	ADP
ftr-1851	707	13	that	that	PRON
ftr-1851	707	14	in	in	ADP
ftr-1851	707	15	the	the	DET
ftr-1851	707	16	proposed	propose	VERB
ftr-1851	707	17	regulations	regulation	NOUN
ftr-1851	707	18	.	.	PUNCT
ftr-1851	708	1	reg-10517097	reg-10517097	PROPN
ftr-1851	708	2	,	,	PUNCT
ftr-1851	708	3	63	63	NUM
ftr-1851	708	4	f.r	f.r	NOUN
ftr-1851	708	5	.	.	PROPN
ftr-1851	708	6	66503	66503	NUM
ftr-1851	708	7	(	(	PUNCT
ftr-1851	708	8	12/2/98	12/2/98	NUM
ftr-1851	708	9	)	)	PUNCT
ftr-1851	708	10	.	.	PUNCT
ftr-1851	709	1	*	*	PUNCT
ftr-1851	709	2	the	the	DET
ftr-1851	709	3	final	final	ADJ
ftr-1851	709	4	regulations	regulation	NOUN
ftr-1851	709	5	retain	retain	VERB
ftr-1851	709	6	the	the	DET
ftr-1851	709	7	requirement	requirement	NOUN
ftr-1851	709	8	in	in	ADP
ftr-1851	709	9	the	the	DET
ftr-1851	709	10	proposed	propose	VERB
ftr-1851	709	11	regulations	regulation	NOUN
ftr-1851	709	12	that	that	PRON
ftr-1851	709	13	a	a	DET
ftr-1851	709	14	taxpayer	taxpayer	NOUN
ftr-1851	709	15	seek	seek	VERB
ftr-1851	709	16	to	to	PART
ftr-1851	709	17	discover	discover	VERB
ftr-1851	709	18	information	information	NOUN
ftr-1851	709	19	that	that	PRON
ftr-1851	709	20	exceeds	exceed	VERB
ftr-1851	709	21	,	,	PUNCT
ftr-1851	709	22	expands	expand	VERB
ftr-1851	709	23	,	,	PUNCT
ftr-1851	709	24	or	or	CCONJ
ftr-1851	709	25	refines	refine	VERB
ftr-1851	709	26	the	the	DET
ftr-1851	709	27	common	common	ADJ
ftr-1851	709	28	knowledge	knowledge	NOUN
ftr-1851	709	29	of	of	ADP
ftr-1851	709	30	skilled	skilled	ADJ
ftr-1851	709	31	professionals	professional	NOUN
ftr-1851	709	32	in	in	ADP
ftr-1851	709	33	the	the	DET
ftr-1851	709	34	particular	particular	ADJ
ftr-1851	709	35	field	field	NOUN
ftr-1851	709	36	of	of	ADP
ftr-1851	709	37	science	science	NOUN
ftr-1851	709	38	or	or	CCONJ
ftr-1851	709	39	engineering.9	engineering.9	PROPN
ftr-1851	709	40	but	but	CCONJ
ftr-1851	709	41	,	,	PUNCT
ftr-1851	709	42	in	in	ADP
ftr-1851	709	43	response	response	NOUN
ftr-1851	709	44	to	to	ADP
ftr-1851	709	45	comments	comment	NOUN
ftr-1851	709	46	regarding	regard	VERB
ftr-1851	709	47	the	the	DET
ftr-1851	709	48	discovery	discovery	NOUN
ftr-1851	709	49	requirement	requirement	NOUN
ftr-1851	709	50	,	,	PUNCT
ftr-1851	709	51	the	the	DET
ftr-1851	709	52	final	final	ADJ
ftr-1851	709	53	regulations	regulation	NOUN
ftr-1851	709	54	make	make	VERB
ftr-1851	709	55	a	a	DET
ftr-1851	709	56	number	number	NOUN
ftr-1851	709	57	of	of	ADP
ftr-1851	709	58	changes	change	NOUN
ftr-1851	709	59	.	.	PUNCT
ftr-1851	710	1	*	*	PUNCT
ftr-1851	710	2	in	in	ADP
ftr-1851	710	3	order	order	NOUN
ftr-1851	710	4	to	to	PART
ftr-1851	710	5	satisfy	satisfy	VERB
ftr-1851	710	6	the	the	DET
ftr-1851	710	7	discovery	discovery	PROPN
ftr-1851	710	8	requirement	requirement	NOUN
ftr-1851	710	9	,	,	PUNCT
ftr-1851	710	10	research	research	NOUN
ftr-1851	710	11	must	must	AUX
ftr-1851	710	12	be	be	AUX
ftr-1851	710	13	undertaken	undertake	VERB
ftr-1851	710	14	for	for	ADP
ftr-1851	710	15	the	the	DET
ftr-1851	710	16	purpose	purpose	NOUN
ftr-1851	710	17	of	of	ADP
ftr-1851	710	18	discovering	discover	VERB
ftr-1851	710	19	information	information	NOUN
ftr-1851	710	20	that	that	PRON
ftr-1851	710	21	is	be	AUX
ftr-1851	710	22	beyond	beyond	ADP
ftr-1851	710	23	the	the	DET
ftr-1851	710	24	knowledge	knowledge	NOUN
ftr-1851	710	25	that	that	PRON
ftr-1851	710	26	should	should	AUX
ftr-1851	710	27	be	be	AUX
ftr-1851	710	28	known	know	VERB
ftr-1851	710	29	to	to	ADP
ftr-1851	710	30	skilled	skilled	ADJ
ftr-1851	710	31	professionals	professional	NOUN
ftr-1851	710	32	had	have	AUX
ftr-1851	710	33	they	they	PRON
ftr-1851	710	34	performed	perform	VERB
ftr-1851	710	35	a	a	DET
ftr-1851	710	36	reasonable	reasonable	ADJ
ftr-1851	710	37	investigation	investigation	NOUN
ftr-1851	710	38	of	of	ADP
ftr-1851	710	39	the	the	DET
ftr-1851	710	40	existing	exist	VERB
ftr-1851	710	41	level	level	NOUN
ftr-1851	710	42	of	of	ADP
ftr-1851	710	43	knowledge	knowledge	NOUN
ftr-1851	710	44	in	in	ADP
ftr-1851	710	45	the	the	DET
ftr-1851	710	46	particular	particular	ADJ
ftr-1851	710	47	field	field	NOUN
ftr-1851	710	48	of	of	ADP
ftr-1851	710	49	science	science	NOUN
ftr-1851	710	50	or	or	CCONJ
ftr-1851	710	51	engineering	engineering	NOUN
ftr-1851	710	52	[	[	X
ftr-1851	710	53	instead	instead	ADV
ftr-1851	710	54	of	of	ADP
ftr-1851	710	55	technology	technology	NOUN
ftr-1851	710	56	or	or	CCONJ
ftr-1851	710	57	science	science	NOUN
ftr-1851	710	58	]	]	PUNCT
ftr-1851	710	59	,	,	PUNCT
ftr-1851	710	60	but	but	CCONJ
ftr-1851	710	61	there	there	PRON
ftr-1851	710	62	is	be	VERB
ftr-1851	710	63	no	no	DET
ftr-1851	710	64	requirement	requirement	NOUN
ftr-1851	710	65	that	that	SCONJ
ftr-1851	710	66	a	a	DET
ftr-1851	710	67	taxpayer	taxpayer	NOUN
ftr-1851	710	68	actually	actually	ADV
ftr-1851	710	69	conduct	conduct	VERB
ftr-1851	710	70	such	such	DET
ftr-1851	710	71	an	an	DET
ftr-1851	710	72	investigation	investigation	NOUN
ftr-1851	710	73	in	in	ADP
ftr-1851	710	74	order	order	NOUN
ftr-1851	710	75	to	to	PART
ftr-1851	710	76	claim	claim	VERB
ftr-1851	710	77	the	the	DET
ftr-1851	710	78	credit	credit	NOUN
ftr-1851	710	79	.	.	PUNCT
ftr-1851	711	1	the	the	DET
ftr-1851	711	2	regulations	regulation	NOUN
ftr-1851	711	3	also	also	ADV
ftr-1851	711	4	state	state	VERB
ftr-1851	711	5	,	,	PUNCT
ftr-1851	711	6	by	by	ADP
ftr-1851	711	7	example	example	NOUN
ftr-1851	711	8	,	,	PUNCT
ftr-1851	711	9	that	that	SCONJ
ftr-1851	711	10	trade	trade	NOUN
ftr-1851	711	11	secrets	secret	NOUN
ftr-1851	711	12	generally	generally	ADV
ftr-1851	711	13	are	be	AUX
ftr-1851	711	14	not	not	PART
ftr-1851	711	15	within	within	ADP
ftr-1851	711	16	the	the	DET
ftr-1851	711	17	common	common	ADJ
ftr-1851	711	18	knowledge	knowledge	NOUN
ftr-1851	711	19	of	of	ADP
ftr-1851	711	20	skilled	skilled	ADJ
ftr-1851	711	21	professionals	professional	NOUN
ftr-1851	711	22	(	(	PUNCT
ftr-1851	711	23	because	because	SCONJ
ftr-1851	711	24	they	they	PRON
ftr-1851	711	25	are	be	AUX
ftr-1851	711	26	not	not	PART
ftr-1851	711	27	reasonably	reasonably	ADV
ftr-1851	711	28	available	available	ADJ
ftr-1851	711	29	to	to	ADP
ftr-1851	711	30	skilled	skilled	ADJ
ftr-1851	711	31	professionals	professional	NOUN
ftr-1851	711	32	not	not	PART
ftr-1851	711	33	employed	employ	VERB
ftr-1851	711	34	,	,	PUNCT
ftr-1851	711	35	hired	hire	VERB
ftr-1851	711	36	,	,	PUNCT
ftr-1851	711	37	or	or	CCONJ
ftr-1851	711	38	licensed	license	VERB
ftr-1851	711	39	by	by	ADP
ftr-1851	711	40	the	the	DET
ftr-1851	711	41	owner	owner	NOUN
ftr-1851	711	42	of	of	ADP
ftr-1851	711	43	such	such	ADJ
ftr-1851	711	44	trade	trade	NOUN
ftr-1851	711	45	secrets	secret	NOUN
ftr-1851	711	46	)	)	PUNCT
ftr-1851	711	47	.	.	PUNCT
ftr-1851	712	1	underlying	underlie	VERB
ftr-1851	712	2	principles	principle	NOUN
ftr-1851	712	3	of	of	ADP
ftr-1851	712	4	science	science	NOUN
ftr-1851	712	5	or	or	CCONJ
ftr-1851	712	6	engineering	engineering	NOUN
ftr-1851	712	7	used	use	VERB
ftr-1851	712	8	in	in	ADP
ftr-1851	712	9	the	the	DET
ftr-1851	712	10	research	research	NOUN
ftr-1851	712	11	need	need	AUX
ftr-1851	712	12	not	not	PART
ftr-1851	712	13	be	be	AUX
ftr-1851	712	14	novel	novel	ADJ
ftr-1851	712	15	.	.	PUNCT
ftr-1851	713	1	obtaining	obtain	VERB
ftr-1851	713	2	a	a	DET
ftr-1851	713	3	patent	patent	NOUN
ftr-1851	713	4	[	[	X
ftr-1851	713	5	other	other	ADJ
ftr-1851	713	6	than	than	ADP
ftr-1851	713	7	a	a	DET
ftr-1851	713	8	design	design	NOUN
ftr-1851	713	9	patent	patent	NOUN
ftr-1851	713	10	]	]	PUNCT
ftr-1851	713	11	raises	raise	VERB
ftr-1851	713	12	a	a	DET
ftr-1851	713	13	conclusive	conclusive	ADJ
ftr-1851	713	14	taxpayer	taxpayer	NOUN
ftr-1851	713	15	favorable	favorable	ADJ
ftr-1851	713	16	presumption	presumption	NOUN
ftr-1851	713	17	.	.	PUNCT
ftr-1851	714	1	*	*	PUNCT
ftr-1851	714	2	the	the	DET
ftr-1851	714	3	prescribed	prescribed	ADJ
ftr-1851	714	4	four	four	NUM
ftr-1851	714	5	-	-	PUNCT
ftr-1851	714	6	step	step	NOUN
ftr-1851	714	7	process	process	NOUN
ftr-1851	714	8	in	in	ADP
ftr-1851	714	9	the	the	DET
ftr-1851	714	10	definition	definition	NOUN
ftr-1851	714	11	of	of	ADP
ftr-1851	714	12	experimentation	experimentation	NOUN
ftr-1851	714	13	in	in	ADP
ftr-1851	714	14	prop	prop	NOUN
ftr-1851	714	15	.	.	PUNCT
ftr-1851	715	1	reg	reg	NOUN
ftr-1851	715	2	.	.	PUNCT
ftr-1851	716	1	§	§	PROPN
ftr-1851	716	2	1.41	1.41	NUM
ftr-1851	716	3	-	-	PUNCT
ftr-1851	716	4	4(a)(5	4(a)(5	NUM
ftr-1851	716	5	)	)	PUNCT
ftr-1851	716	6	has	have	AUX
ftr-1851	716	7	been	be	AUX
ftr-1851	716	8	eliminated	eliminate	VERB
ftr-1851	716	9	.	.	PUNCT
ftr-1851	716	10	0	0	PUNCT
ftr-1851	717	1	the	the	DET
ftr-1851	717	2	requirement	requirement	NOUN
ftr-1851	717	3	of	of	ADP
ftr-1851	717	4	experimental	experimental	ADJ
ftr-1851	717	5	record	record	NOUN
ftr-1851	717	6	keeping	keeping	NOUN
ftr-1851	717	7	in	in	ADP
ftr-1851	717	8	prop	prop	NOUN
ftr-1851	717	9	.	.	PUNCT
ftr-1851	718	1	reg	reg	NOUN
ftr-1851	718	2	.	.	PUNCT
ftr-1851	719	1	§	§	PROPN
ftr-1851	719	2	1.41	1.41	NUM
ftr-1851	719	3	-	-	PUNCT
ftr-1851	719	4	4(a)(5	4(a)(5	NUM
ftr-1851	719	5	)	)	PUNCT
ftr-1851	719	6	has	have	AUX
ftr-1851	719	7	been	be	AUX
ftr-1851	719	8	eliminated	eliminate	VERB
ftr-1851	719	9	.	.	PUNCT
ftr-1851	719	10	0	0	PUNCT
ftr-1851	720	1	the	the	DET
ftr-1851	720	2	shrinking	shrink	VERB
ftr-1851	720	3	-	-	PUNCT
ftr-1851	720	4	back	back	NOUN
ftr-1851	720	5	rule	rule	NOUN
ftr-1851	720	6	has	have	AUX
ftr-1851	720	7	been	be	AUX
ftr-1851	720	8	modified	modify	VERB
ftr-1851	720	9	in	in	ADP
ftr-1851	720	10	response	response	NOUN
ftr-1851	720	11	to	to	ADP
ftr-1851	720	12	comments	comment	NOUN
ftr-1851	720	13	.	.	PUNCT
ftr-1851	721	1	reg	reg	NOUN
ftr-1851	721	2	.	.	PUNCT
ftr-1851	722	1	§	§	PROPN
ftr-1851	722	2	1.41	1.41	NUM
ftr-1851	722	3	-	-	PUNCT
ftr-1851	722	4	4(b	4(b	NUM
ftr-1851	722	5	)	)	PUNCT
ftr-1851	722	6	.	.	PUNCT
ftr-1851	723	1	*	*	PUNCT
ftr-1851	723	2	the	the	DET
ftr-1851	723	3	exclusion	exclusion	NOUN
ftr-1851	723	4	of	of	ADP
ftr-1851	723	5	most	most	ADJ
ftr-1851	723	6	activities	activity	NOUN
ftr-1851	723	7	after	after	SCONJ
ftr-1851	723	8	commercial	commercial	ADJ
ftr-1851	723	9	production	production	NOUN
ftr-1851	723	10	has	have	AUX
ftr-1851	723	11	commenced	commence	VERB
ftr-1851	723	12	has	have	AUX
ftr-1851	723	13	been	be	AUX
ftr-1851	723	14	retained	retain	VERB
ftr-1851	723	15	.	.	PUNCT
ftr-1851	724	1	theperse	theperse	ADJ
ftr-1851	724	2	exclusion	exclusion	NOUN
ftr-1851	724	3	list	list	NOUN
ftr-1851	724	4	retains	retain	VERB
ftr-1851	724	5	debugging	debugging	NOUN
ftr-1851	724	6	,	,	PUNCT
ftr-1851	724	7	but	but	CCONJ
ftr-1851	724	8	not	not	PART
ftr-1851	724	9	correction	correction	NOUN
ftr-1851	724	10	of	of	ADP
ftr-1851	724	11	flaws	flaw	NOUN
ftr-1851	724	12	.	.	PUNCT
ftr-1851	725	1	*	*	PUNCT
ftr-1851	725	2	research	research	NOUN
ftr-1851	725	3	with	with	ADP
ftr-1851	725	4	respect	respect	NOUN
ftr-1851	725	5	to	to	ADP
ftr-1851	725	6	internal	internal	ADJ
ftr-1851	725	7	-	-	PUNCT
ftr-1851	725	8	use	use	NOUN
ftr-1851	725	9	software	software	NOUN
ftr-1851	725	10	that	that	PRON
ftr-1851	725	11	satisfies	satisfy	VERB
ftr-1851	725	12	both	both	CCONJ
ftr-1851	725	13	the	the	DET
ftr-1851	725	14	general	general	ADJ
ftr-1851	725	15	conditions	condition	NOUN
ftr-1851	725	16	for	for	ADP
ftr-1851	725	17	credit	credit	NOUN
ftr-1851	725	18	eligibility	eligibility	NOUN
ftr-1851	725	19	and	and	CCONJ
ftr-1851	725	20	the	the	DET
ftr-1851	725	21	three	three	NUM
ftr-1851	725	22	-	-	PUNCT
ftr-1851	725	23	part	part	NOUN
ftr-1851	725	24	test	test	NOUN
ftr-1851	725	25	is	be	AUX
ftr-1851	725	26	eligible	eligible	ADJ
ftr-1851	725	27	for	for	ADP
ftr-1851	725	28	the	the	DET
ftr-1851	725	29	credit	credit	NOUN
ftr-1851	725	30	.	.	PUNCT
ftr-1851	726	1	the	the	DET
ftr-1851	726	2	final	final	ADJ
ftr-1851	726	3	regulations	regulation	NOUN
ftr-1851	726	4	retain	retain	VERB
ftr-1851	726	5	the	the	DET
ftr-1851	726	6	definition	definition	NOUN
ftr-1851	726	7	of	of	ADP
ftr-1851	726	8	9	9	NUM
ftr-1851	726	9	.	.	PUNCT
ftr-1851	727	1	a	a	DET
ftr-1851	727	2	discovery	discovery	NOUN
ftr-1851	727	3	requirement	requirement	NOUN
ftr-1851	727	4	was	be	AUX
ftr-1851	727	5	applied	apply	VERB
ftr-1851	727	6	in	in	ADP
ftr-1851	727	7	united	united	PROPN
ftr-1851	727	8	stationers	stationers	PROPN
ftr-1851	727	9	,	,	PUNCT
ftr-1851	727	10	inc	inc	PROPN
ftr-1851	727	11	.	.	PROPN
ftr-1851	728	1	v.	v.	PROPN
ftr-1851	728	2	united	united	PROPN
ftr-1851	728	3	states	states	PROPN
ftr-1851	728	4	,	,	PUNCT
ftr-1851	728	5	163	163	NUM
ftr-1851	728	6	f.3d	f.3d	NUM
ftr-1851	728	7	440	440	NUM
ftr-1851	728	8	(	(	PUNCT
ftr-1851	728	9	7th	7th	ADJ
ftr-1851	728	10	cir	cir	NOUN
ftr-1851	728	11	.	.	PUNCT
ftr-1851	728	12	1998	1998	NUM
ftr-1851	728	13	)	)	PUNCT
ftr-1851	729	1	,	,	PUNCT
ftr-1851	729	2	cert	cert	PROPN
ftr-1851	729	3	.	.	PUNCT
ftr-1851	729	4	denied	deny	VERB
ftr-1851	729	5	,	,	PUNCT
ftr-1851	729	6	527	527	NUM
ftr-1851	729	7	u.s	u.s	PROPN
ftr-1851	729	8	.	.	PROPN
ftr-1851	729	9	1023	1023	NUM
ftr-1851	729	10	(	(	PUNCT
ftr-1851	729	11	1999	1999	NUM
ftr-1851	729	12	)	)	PUNCT
ftr-1851	729	13	,	,	PUNCT
ftr-1851	729	14	norwest	norwest	PROPN
ftr-1851	729	15	corp	corp	PROPN
ftr-1851	729	16	.	.	PROPN
ftr-1851	730	1	v.	v.	PROPN
ftr-1851	730	2	commissioner	commissioner	PROPN
ftr-1851	730	3	,	,	PUNCT
ftr-1851	730	4	110	110	NUM
ftr-1851	730	5	t.c	t.c	PROPN
ftr-1851	730	6	.	.	PROPN
ftr-1851	730	7	454	454	NUM
ftr-1851	730	8	(	(	PUNCT
ftr-1851	730	9	1998	1998	NUM
ftr-1851	730	10	)	)	PUNCT
ftr-1851	730	11	,	,	PUNCT
ftr-1851	730	12	and	and	CCONJ
ftr-1851	730	13	wico	wico	NOUN
ftr-1851	730	14	-	-	PUNCT
ftr-1851	730	15	or	or	CCONJ
ftr-1851	730	16	,	,	PUNCT
ftr-1851	730	17	inc	inc	PROPN
ftr-1851	730	18	.	.	PROPN
ftr-1851	730	19	v.	v.	PROPN
ftr-1851	730	20	united	united	PROPN
ftr-1851	730	21	states	states	PROPN
ftr-1851	730	22	,	,	PUNCT
ftr-1851	730	23	116	116	NUM
ftr-1851	730	24	f.	f.	PROPN
ftr-1851	730	25	supp	supp	PROPN
ftr-1851	730	26	.	.	PUNCT
ftr-1851	731	1	2d	2d	NOUN
ftr-1851	731	2	1028	1028	NUM
ftr-1851	731	3	(	(	PUNCT
ftr-1851	731	4	e.d	e.d	PROPN
ftr-1851	731	5	.	.	PROPN
ftr-1851	731	6	wis	wis	PROPN
ftr-1851	731	7	.	.	PROPN
ftr-1851	731	8	2000	2000	NUM
ftr-1851	731	9	)	)	PUNCT
ftr-1851	731	10	,	,	PUNCT
ftr-1851	731	11	aff'd	aff'd	NOUN
ftr-1851	731	12	,	,	PUNCT
ftr-1851	731	13	263	263	NUM
ftr-1851	731	14	f.3d	f.3d	NUM
ftr-1851	731	15	659	659	NUM
ftr-1851	731	16	(	(	PUNCT
ftr-1851	731	17	7th	7th	ADJ
ftr-1851	731	18	cir	cir	NOUN
ftr-1851	731	19	.	.	PUNCT
ftr-1851	731	20	2001	2001	NUM
ftr-1851	731	21	)	)	PUNCT
ftr-1851	731	22	.	.	PUNCT
ftr-1851	732	1	[	[	X
ftr-1851	732	2	vol.6	vol.6	NUM
ftr-1851	732	3	:	:	PUNCT
ftr-1851	732	4	si	si	PROPN
ftr-1851	732	5	recent	recent	ADJ
ftr-1851	732	6	developments	development	NOUN
ftr-1851	732	7	in	in	ADP
ftr-1851	732	8	federal	federal	ADJ
ftr-1851	732	9	income	income	NOUN
ftr-1851	732	10	taxation	taxation	NOUN
ftr-1851	732	11	internal	internal	ADJ
ftr-1851	732	12	-	-	PUNCT
ftr-1851	732	13	use	use	NOUN
ftr-1851	732	14	software	software	NOUN
ftr-1851	732	15	and	and	CCONJ
ftr-1851	732	16	the	the	DET
ftr-1851	732	17	additional	additional	ADJ
ftr-1851	732	18	qualifying	qualifying	NOUN
ftr-1851	732	19	test	test	NOUN
ftr-1851	732	20	in	in	ADP
ftr-1851	732	21	the	the	DET
ftr-1851	732	22	proposed	propose	VERB
ftr-1851	732	23	regulations	regulation	NOUN
ftr-1851	732	24	,	,	PUNCT
ftr-1851	732	25	but	but	CCONJ
ftr-1851	732	26	provide	provide	VERB
ftr-1851	732	27	a	a	DET
ftr-1851	732	28	new	new	ADJ
ftr-1851	732	29	exception	exception	NOUN
ftr-1851	732	30	(	(	PUNCT
ftr-1851	732	31	pursuant	pursuant	ADJ
ftr-1851	732	32	to	to	ADP
ftr-1851	732	33	§	§	PROPN
ftr-1851	732	34	41(d)(4)(e	41(d)(4)(e	NOUN
ftr-1851	732	35	)	)	PUNCT
ftr-1851	732	36	)	)	PUNCT
ftr-1851	732	37	under	under	ADP
ftr-1851	732	38	which	which	PRON
ftr-1851	732	39	certain	certain	ADJ
ftr-1851	732	40	internal	internal	ADJ
ftr-1851	732	41	-	-	PUNCT
ftr-1851	732	42	use	use	NOUN
ftr-1851	732	43	software	software	NOUN
ftr-1851	732	44	used	use	VERB
ftr-1851	732	45	to	to	PART
ftr-1851	732	46	deliver	deliver	VERB
ftr-1851	732	47	noncomputer	noncomputer	ADJ
ftr-1851	732	48	services	service	NOUN
ftr-1851	732	49	to	to	ADP
ftr-1851	732	50	customers	customer	NOUN
ftr-1851	732	51	with	with	ADP
ftr-1851	732	52	features	feature	NOUN
ftr-1851	732	53	that	that	PRON
ftr-1851	732	54	are	be	AUX
ftr-1851	732	55	not	not	PART
ftr-1851	732	56	yet	yet	ADV
ftr-1851	732	57	offered	offer	VERB
ftr-1851	732	58	by	by	ADP
ftr-1851	732	59	a	a	DET
ftr-1851	732	60	taxpayer	taxpayer	NOUN
ftr-1851	732	61	's	's	PART
ftr-1851	732	62	competitors	competitor	NOUN
ftr-1851	732	63	is	be	AUX
ftr-1851	732	64	not	not	PART
ftr-1851	732	65	subject	subject	ADJ
ftr-1851	732	66	to	to	ADP
ftr-1851	732	67	the	the	DET
ftr-1851	732	68	additional	additional	ADJ
ftr-1851	732	69	tests	test	NOUN
ftr-1851	732	70	.	.	PUNCT
ftr-1851	733	1	following	follow	VERB
ftr-1851	733	2	the	the	DET
ftr-1851	733	3	conference	conference	NOUN
ftr-1851	733	4	report	report	NOUN
ftr-1851	733	5	to	to	ADP
ftr-1851	733	6	the	the	DET
ftr-1851	733	7	1999	1999	NUM
ftr-1851	733	8	act	act	NOUN
ftr-1851	733	9	,	,	PUNCT
ftr-1851	733	10	the	the	DET
ftr-1851	733	11	final	final	ADJ
ftr-1851	733	12	regulations	regulation	NOUN
ftr-1851	733	13	clarify	clarify	VERB
ftr-1851	733	14	that	that	DET
ftr-1851	733	15	software	software	NOUN
ftr-1851	733	16	that	that	PRON
ftr-1851	733	17	is	be	AUX
ftr-1851	733	18	intended	intend	VERB
ftr-1851	733	19	to	to	PART
ftr-1851	733	20	be	be	AUX
ftr-1851	733	21	used	use	VERB
ftr-1851	733	22	to	to	PART
ftr-1851	733	23	provide	provide	VERB
ftr-1851	733	24	noncomputer	noncomputer	ADJ
ftr-1851	733	25	services	service	NOUN
ftr-1851	733	26	to	to	ADP
ftr-1851	733	27	customers	customer	NOUN
ftr-1851	733	28	is	be	AUX
ftr-1851	733	29	internal	internal	ADJ
ftr-1851	733	30	-	-	PUNCT
ftr-1851	733	31	use	use	NOUN
ftr-1851	733	32	software	software	NOUN
ftr-1851	733	33	,	,	PUNCT
ftr-1851	733	34	while	while	SCONJ
ftr-1851	733	35	software	software	NOUN
ftr-1851	733	36	that	that	PRON
ftr-1851	733	37	is	be	AUX
ftr-1851	733	38	to	to	PART
ftr-1851	733	39	be	be	AUX
ftr-1851	733	40	used	use	VERB
ftr-1851	733	41	to	to	PART
ftr-1851	733	42	provide	provide	VERB
ftr-1851	733	43	computer	computer	NOUN
ftr-1851	733	44	services	service	NOUN
ftr-1851	733	45	is	be	AUX
ftr-1851	733	46	not	not	PART
ftr-1851	733	47	developed	develop	VERB
ftr-1851	733	48	primarily	primarily	ADV
ftr-1851	733	49	for	for	ADP
ftr-1851	733	50	internal	internal	ADJ
ftr-1851	733	51	use	use	NOUN
ftr-1851	733	52	.	.	PUNCT
ftr-1851	733	53	0	0	PUNCT
ftr-1851	734	1	the	the	DET
ftr-1851	734	2	final	final	ADJ
ftr-1851	734	3	regulations	regulation	NOUN
ftr-1851	734	4	clarify	clarify	VERB
ftr-1851	734	5	(	(	PUNCT
ftr-1851	734	6	1	1	NUM
ftr-1851	734	7	)	)	PUNCT
ftr-1851	734	8	that	that	SCONJ
ftr-1851	734	9	the	the	DET
ftr-1851	734	10	three	three	NUM
ftr-1851	734	11	-	-	PUNCT
ftr-1851	734	12	part	part	NOUN
ftr-1851	734	13	test	test	NOUN
ftr-1851	734	14	in	in	ADP
ftr-1851	734	15	the	the	DET
ftr-1851	734	16	proposed	propose	VERB
ftr-1851	734	17	regulations	regulation	NOUN
ftr-1851	734	18	is	be	AUX
ftr-1851	734	19	the	the	DET
ftr-1851	734	20	high	high	ADJ
ftr-1851	734	21	threshold	threshold	NOUN
ftr-1851	734	22	of	of	ADP
ftr-1851	734	23	innovation	innovation	NOUN
ftr-1851	734	24	test	test	NOUN
ftr-1851	734	25	,	,	PUNCT
ftr-1851	734	26	and	and	CCONJ
ftr-1851	734	27	not	not	PART
ftr-1851	734	28	a	a	DET
ftr-1851	734	29	separate	separate	ADJ
ftr-1851	734	30	requirement	requirement	NOUN
ftr-1851	734	31	,	,	PUNCT
ftr-1851	734	32	and	and	CCONJ
ftr-1851	734	33	(	(	PUNCT
ftr-1851	734	34	2	2	X
ftr-1851	734	35	)	)	PUNCT
ftr-1851	734	36	how	how	SCONJ
ftr-1851	734	37	the	the	DET
ftr-1851	734	38	three	three	NUM
ftr-1851	734	39	-	-	PUNCT
ftr-1851	734	40	part	part	NOUN
ftr-1851	734	41	part	part	NOUN
ftr-1851	734	42	high	high	ADJ
ftr-1851	734	43	threshold	threshold	NOUN
ftr-1851	734	44	of	of	ADP
ftr-1851	734	45	innovation	innovation	NOUN
ftr-1851	734	46	test	test	NOUN
ftr-1851	734	47	supplements	supplement	NOUN
ftr-1851	734	48	the	the	DET
ftr-1851	734	49	discovery	discovery	PROPN
ftr-1851	734	50	requirement	requirement	NOUN
ftr-1851	734	51	.	.	PUNCT
ftr-1851	735	1	research	research	NOUN
ftr-1851	735	2	with	with	ADP
ftr-1851	735	3	respect	respect	NOUN
ftr-1851	735	4	to	to	ADP
ftr-1851	735	5	internal	internal	ADJ
ftr-1851	735	6	-	-	PUNCT
ftr-1851	735	7	use	use	NOUN
ftr-1851	735	8	software	software	NOUN
ftr-1851	735	9	is	be	AUX
ftr-1851	735	10	credit	credit	NOUN
ftr-1851	735	11	eligible	eligible	ADJ
ftr-1851	735	12	only	only	ADV
ftr-1851	735	13	if	if	SCONJ
ftr-1851	735	14	it	it	PRON
ftr-1851	735	15	is	be	AUX
ftr-1851	735	16	intended	intend	VERB
ftr-1851	735	17	to	to	PART
ftr-1851	735	18	exceed	exceed	VERB
ftr-1851	735	19	,	,	PUNCT
ftr-1851	735	20	expand	expand	VERB
ftr-1851	735	21	,	,	PUNCT
ftr-1851	735	22	or	or	CCONJ
ftr-1851	735	23	refine	refine	VERB
ftr-1851	735	24	the	the	DET
ftr-1851	735	25	common	common	ADJ
ftr-1851	735	26	knowledge	knowledge	NOUN
ftr-1851	735	27	of	of	ADP
ftr-1851	735	28	skilled	skilled	ADJ
ftr-1851	735	29	professionals	professional	NOUN
ftr-1851	735	30	(	(	PUNCT
ftr-1851	735	31	as	as	SCONJ
ftr-1851	735	32	defined	define	VERB
ftr-1851	735	33	in	in	ADP
ftr-1851	735	34	reg	reg	NOUN
ftr-1851	735	35	.	.	PUNCT
ftr-1851	736	1	§	§	PROPN
ftr-1851	736	2	1.414(a)(3)(ii	1.414(a)(3)(ii	NUM
ftr-1851	736	3	)	)	PUNCT
ftr-1851	736	4	)	)	PUNCT
ftr-1851	736	5	to	to	ADP
ftr-1851	736	6	a	a	DET
ftr-1851	736	7	degree	degree	NOUN
ftr-1851	736	8	that	that	PRON
ftr-1851	736	9	is	be	AUX
ftr-1851	736	10	substantial	substantial	ADJ
ftr-1851	736	11	and	and	CCONJ
ftr-1851	736	12	economically	economically	ADV
ftr-1851	736	13	significant	significant	ADJ
ftr-1851	736	14	.	.	PUNCT
ftr-1851	737	1	a.	a.	NOUN
ftr-1851	738	1	the	the	DET
ftr-1851	738	2	new	new	ADJ
ftr-1851	738	3	research	research	NOUN
ftr-1851	738	4	credit	credit	NOUN
ftr-1851	738	5	proposed	propose	VERB
ftr-1851	738	6	regulations	regulation	NOUN
ftr-1851	738	7	that	that	PRON
ftr-1851	738	8	are	be	AUX
ftr-1851	738	9	.	.	PUNCT
ftr-1851	738	10	reg112991	reg112991	NOUN
ftr-1851	738	11	-	-	PUNCT
ftr-1851	738	12	01	01	NUM
ftr-1851	738	13	,	,	PUNCT
ftr-1851	738	14	66	66	NUM
ftr-1851	738	15	f.r	f.r	NOUN
ftr-1851	738	16	.	.	PROPN
ftr-1851	738	17	66362	66362	NUM
ftr-1851	738	18	(	(	PUNCT
ftr-1851	738	19	12/26/01	12/26/01	NUM
ftr-1851	738	20	)	)	PUNCT
ftr-1851	738	21	.	.	PUNCT
ftr-1851	739	1	new	new	ADJ
ftr-1851	739	2	proposed	propose	VERB
ftr-1851	739	3	regulations	regulation	NOUN
ftr-1851	739	4	under	under	ADP
ftr-1851	739	5	§	§	PROPN
ftr-1851	739	6	41	41	NUM
ftr-1851	739	7	expand	expand	VERB
ftr-1851	739	8	the	the	DET
ftr-1851	739	9	definition	definition	NOUN
ftr-1851	739	10	of	of	ADP
ftr-1851	739	11	qualified	qualified	ADJ
ftr-1851	739	12	research	research	NOUN
ftr-1851	739	13	by	by	ADP
ftr-1851	739	14	eliminating	eliminate	VERB
ftr-1851	739	15	the	the	DET
ftr-1851	739	16	"	"	PUNCT
ftr-1851	739	17	discovery	discovery	NOUN
ftr-1851	739	18	test	test	NOUN
ftr-1851	739	19	"	"	PUNCT
ftr-1851	739	20	included	include	VERB
ftr-1851	739	21	in	in	ADP
ftr-1851	739	22	the	the	DET
ftr-1851	739	23	1/3/01	1/3/01	NUM
ftr-1851	739	24	regulations	regulation	NOUN
ftr-1851	739	25	.	.	PUNCT
ftr-1851	740	1	0	0	NUM
ftr-1851	740	2	treasury	treasury	PROPN
ftr-1851	740	3	and	and	CCONJ
ftr-1851	740	4	irs	irs	PROPN
ftr-1851	740	5	have	have	AUX
ftr-1851	740	6	eliminated	eliminate	VERB
ftr-1851	740	7	in	in	ADP
ftr-1851	740	8	these	these	DET
ftr-1851	740	9	proposed	propose	VERB
ftr-1851	740	10	regulations	regulation	NOUN
ftr-1851	740	11	the	the	DET
ftr-1851	740	12	requirement	requirement	NOUN
ftr-1851	740	13	that	that	SCONJ
ftr-1851	740	14	qualified	qualified	ADJ
ftr-1851	740	15	research	research	NOUN
ftr-1851	740	16	must	must	AUX
ftr-1851	740	17	be	be	AUX
ftr-1851	740	18	undertaken	undertake	VERB
ftr-1851	740	19	to	to	PART
ftr-1851	740	20	obtain	obtain	VERB
ftr-1851	740	21	knowledge	knowledge	NOUN
ftr-1851	740	22	that	that	PRON
ftr-1851	740	23	exceeds	exceed	NOUN
ftr-1851	740	24	,	,	PUNCT
ftr-1851	740	25	expands	expand	VERB
ftr-1851	740	26	,	,	PUNCT
ftr-1851	740	27	or	or	CCONJ
ftr-1851	740	28	refines	refine	VERB
ftr-1851	740	29	the	the	DET
ftr-1851	740	30	common	common	ADJ
ftr-1851	740	31	knowledge	knowledge	NOUN
ftr-1851	740	32	of	of	ADP
ftr-1851	740	33	skilled	skilled	ADJ
ftr-1851	740	34	professionals	professional	NOUN
ftr-1851	740	35	in	in	ADP
ftr-1851	740	36	a	a	DET
ftr-1851	740	37	particular	particular	ADJ
ftr-1851	740	38	field	field	NOUN
ftr-1851	740	39	of	of	ADP
ftr-1851	740	40	science	science	NOUN
ftr-1851	740	41	or	or	CCONJ
ftr-1851	740	42	engineering	engineering	NOUN
ftr-1851	740	43	.	.	PUNCT
ftr-1851	741	1	rather	rather	ADV
ftr-1851	741	2	,	,	PUNCT
ftr-1851	741	3	treasury	treasury	PROPN
ftr-1851	741	4	and	and	CCONJ
ftr-1851	741	5	the	the	DET
ftr-1851	741	6	irs	irs	PROPN
ftr-1851	741	7	believe	believe	VERB
ftr-1851	741	8	that	that	SCONJ
ftr-1851	741	9	the	the	DET
ftr-1851	741	10	requirement	requirement	NOUN
ftr-1851	741	11	that	that	SCONJ
ftr-1851	741	12	qualified	qualified	ADJ
ftr-1851	741	13	research	research	NOUN
ftr-1851	741	14	be	be	AUX
ftr-1851	741	15	"	"	PUNCT
ftr-1851	741	16	undertaken	undertake	VERB
ftr-1851	741	17	for	for	ADP
ftr-1851	741	18	the	the	DET
ftr-1851	741	19	purpose	purpose	NOUN
ftr-1851	741	20	of	of	ADP
ftr-1851	741	21	discovering	discover	VERB
ftr-1851	741	22	information	information	NOUN
ftr-1851	741	23	which	which	PRON
ftr-1851	741	24	is	be	AUX
ftr-1851	741	25	technological	technological	ADJ
ftr-1851	741	26	in	in	ADP
ftr-1851	741	27	nature	nature	NOUN
ftr-1851	741	28	"	"	PUNCT
ftr-1851	741	29	is	be	AUX
ftr-1851	741	30	intended	intend	VERB
ftr-1851	741	31	to	to	PART
ftr-1851	741	32	distinguish	distinguish	VERB
ftr-1851	741	33	technological	technological	ADJ
ftr-1851	741	34	research	research	NOUN
ftr-1851	741	35	,	,	PUNCT
ftr-1851	741	36	which	which	PRON
ftr-1851	741	37	may	may	AUX
ftr-1851	741	38	qualify	qualify	VERB
ftr-1851	741	39	for	for	ADP
ftr-1851	741	40	the	the	DET
ftr-1851	741	41	research	research	NOUN
ftr-1851	741	42	credit	credit	NOUN
ftr-1851	741	43	,	,	PUNCT
ftr-1851	741	44	from	from	ADP
ftr-1851	741	45	non	non	ADJ
ftr-1851	741	46	-	-	ADJ
ftr-1851	741	47	technological	technological	ADJ
ftr-1851	741	48	research	research	NOUN
ftr-1851	741	49	,	,	PUNCT
ftr-1851	741	50	which	which	PRON
ftr-1851	741	51	does	do	VERB
ftr-1851	741	52	not	not	PART
ftr-1851	741	53	.	.	PUNCT
ftr-1851	741	54	0	0	PUNCT
ftr-1851	742	1	the	the	DET
ftr-1851	742	2	proposed	propose	VERB
ftr-1851	742	3	regulations	regulation	NOUN
ftr-1851	742	4	repeat	repeat	VERB
ftr-1851	742	5	the	the	DET
ftr-1851	742	6	requirement	requirement	NOUN
ftr-1851	742	7	from	from	ADP
ftr-1851	742	8	reg	reg	NOUN
ftr-1851	742	9	.	.	PUNCT
ftr-1851	743	1	§	§	PROPN
ftr-1851	743	2	1.174	1.174	NUM
ftr-1851	743	3	-	-	PUNCT
ftr-1851	743	4	2(a)(1	2(a)(1	NUM
ftr-1851	743	5	)	)	PUNCT
ftr-1851	743	6	by	by	ADP
ftr-1851	743	7	stating	state	VERB
ftr-1851	743	8	that	that	SCONJ
ftr-1851	743	9	research	research	NOUN
ftr-1851	743	10	is	be	AUX
ftr-1851	743	11	undertaken	undertake	VERB
ftr-1851	743	12	for	for	ADP
ftr-1851	743	13	the	the	DET
ftr-1851	743	14	purpose	purpose	NOUN
ftr-1851	743	15	of	of	ADP
ftr-1851	743	16	discovering	discover	VERB
ftr-1851	743	17	information	information	NOUN
ftr-1851	743	18	if	if	SCONJ
ftr-1851	743	19	it	it	PRON
ftr-1851	743	20	is	be	AUX
ftr-1851	743	21	intended	intend	VERB
ftr-1851	743	22	to	to	PART
ftr-1851	743	23	eliminate	eliminate	VERB
ftr-1851	743	24	uncertainty	uncertainty	NOUN
ftr-1851	743	25	concerning	concern	VERB
ftr-1851	743	26	the	the	DET
ftr-1851	743	27	development	development	NOUN
ftr-1851	743	28	or	or	CCONJ
ftr-1851	743	29	improvement	improvement	NOUN
ftr-1851	743	30	of	of	ADP
ftr-1851	743	31	a	a	DET
ftr-1851	743	32	business	business	NOUN
ftr-1851	743	33	component	component	NOUN
ftr-1851	743	34	.	.	PUNCT
ftr-1851	744	1	uncertainty	uncertainty	NOUN
ftr-1851	744	2	,	,	PUNCT
ftr-1851	744	3	for	for	ADP
ftr-1851	744	4	purposes	purpose	NOUN
ftr-1851	744	5	of	of	ADP
ftr-1851	744	6	this	this	DET
ftr-1851	744	7	requirement	requirement	NOUN
ftr-1851	744	8	,	,	PUNCT
ftr-1851	744	9	exists	exist	VERB
ftr-1851	744	10	if	if	SCONJ
ftr-1851	744	11	the	the	DET
ftr-1851	744	12	information	information	NOUN
ftr-1851	744	13	available	available	ADJ
ftr-1851	744	14	to	to	ADP
ftr-1851	744	15	the	the	DET
ftr-1851	744	16	taxpayer	taxpayer	NOUN
ftr-1851	744	17	does	do	AUX
ftr-1851	744	18	not	not	PART
ftr-1851	744	19	establish	establish	VERB
ftr-1851	744	20	the	the	DET
ftr-1851	744	21	capability	capability	NOUN
ftr-1851	744	22	or	or	CCONJ
ftr-1851	744	23	method	method	NOUN
ftr-1851	744	24	of	of	ADP
ftr-1851	744	25	developing	develop	VERB
ftr-1851	744	26	or	or	CCONJ
ftr-1851	744	27	improving	improve	VERB
ftr-1851	744	28	the	the	DET
ftr-1851	744	29	business	business	NOUN
ftr-1851	744	30	component	component	NOUN
ftr-1851	744	31	,	,	PUNCT
ftr-1851	744	32	or	or	CCONJ
ftr-1851	744	33	the	the	DET
ftr-1851	744	34	appropriate	appropriate	ADJ
ftr-1851	744	35	design	design	NOUN
ftr-1851	744	36	of	of	ADP
ftr-1851	744	37	the	the	DET
ftr-1851	744	38	business	business	NOUN
ftr-1851	744	39	component	component	NOUN
ftr-1851	744	40	.	.	PUNCT
ftr-1851	744	41	0	0	PUNCT
ftr-1851	745	1	the	the	DET
ftr-1851	745	2	proposed	propose	VERB
ftr-1851	745	3	regulations	regulation	NOUN
ftr-1851	745	4	revise	revise	VERB
ftr-1851	745	5	the	the	DET
ftr-1851	745	6	shrinking	shrinking	NOUN
ftr-1851	745	7	-	-	PUNCT
ftr-1851	745	8	back	back	NOUN
ftr-1851	745	9	rule	rule	NOUN
ftr-1851	745	10	to	to	PART
ftr-1851	745	11	conform	conform	VERB
ftr-1851	745	12	it	it	PRON
ftr-1851	745	13	to	to	ADP
ftr-1851	745	14	the	the	DET
ftr-1851	745	15	rule	rule	NOUN
ftr-1851	745	16	in	in	ADP
ftr-1851	745	17	the	the	DET
ftr-1851	745	18	legislative	legislative	ADJ
ftr-1851	745	19	history	history	NOUN
ftr-1851	745	20	to	to	ADP
ftr-1851	745	21	the	the	DET
ftr-1851	745	22	1986	1986	NUM
ftr-1851	745	23	act	act	NOUN
ftr-1851	745	24	.	.	PUNCT
ftr-1851	746	1	these	these	DET
ftr-1851	746	2	proposed	propose	VERB
ftr-1851	746	3	regulations	regulation	NOUN
ftr-1851	746	4	also	also	ADV
ftr-1851	746	5	reiterate	reiterate	VERB
ftr-1851	746	6	that	that	SCONJ
ftr-1851	746	7	the	the	DET
ftr-1851	746	8	shrinking	shrink	VERB
ftr-1851	746	9	-	-	PUNCT
ftr-1851	746	10	back	back	NOUN
ftr-1851	746	11	rule	rule	NOUN
ftr-1851	746	12	may	may	AUX
ftr-1851	746	13	not	not	PART
ftr-1851	746	14	itself	itself	PRON
ftr-1851	746	15	be	be	AUX
ftr-1851	746	16	applied	apply	VERB
ftr-1851	746	17	as	as	ADP
ftr-1851	746	18	a	a	DET
ftr-1851	746	19	reason	reason	NOUN
ftr-1851	746	20	to	to	PART
ftr-1851	746	21	exclude	exclude	VERB
ftr-1851	746	22	research	research	NOUN
ftr-1851	746	23	activities	activity	NOUN
ftr-1851	746	24	from	from	ADP
ftr-1851	746	25	credit	credit	NOUN
ftr-1851	746	26	eligibility	eligibility	NOUN
ftr-1851	746	27	.	.	PUNCT
ftr-1851	747	1	*	*	PUNCT
ftr-1851	747	2	no	no	DET
ftr-1851	747	3	separate	separate	ADJ
ftr-1851	747	4	research	research	NOUN
ftr-1851	747	5	credit	credit	NOUN
ftr-1851	747	6	-	-	PUNCT
ftr-1851	747	7	specific	specific	ADJ
ftr-1851	747	8	documentation	documentation	NOUN
ftr-1851	747	9	requirement	requirement	NOUN
ftr-1851	747	10	is	be	AUX
ftr-1851	747	11	included	include	VERB
ftr-1851	747	12	in	in	ADP
ftr-1851	747	13	these	these	DET
ftr-1851	747	14	proposed	propose	VERB
ftr-1851	747	15	regulations	regulation	NOUN
ftr-1851	747	16	.	.	PUNCT
ftr-1851	748	1	*	*	PUNCT
ftr-1851	748	2	the	the	DET
ftr-1851	748	3	preamble	preamble	ADJ
ftr-1851	748	4	notes	note	VERB
ftr-1851	748	5	that	that	SCONJ
ftr-1851	748	6	the	the	DET
ftr-1851	748	7	service	service	NOUN
ftr-1851	748	8	will	will	AUX
ftr-1851	748	9	not	not	PART
ftr-1851	748	10	generally	generally	ADV
ftr-1851	748	11	challenge	challenge	VERB
ftr-1851	748	12	return	return	NOUN
ftr-1851	748	13	positions	position	NOUN
ftr-1851	748	14	that	that	PRON
ftr-1851	748	15	are	be	AUX
ftr-1851	748	16	consistent	consistent	ADJ
ftr-1851	748	17	with	with	ADP
ftr-1851	748	18	the	the	DET
ftr-1851	748	19	proposed	propose	VERB
ftr-1851	748	20	regulations	regulation	NOUN
ftr-1851	748	21	.	.	PUNCT
ftr-1851	749	1	b.	b.	PROPN
ftr-1851	749	2	new	new	ADJ
ftr-1851	749	3	final	final	ADJ
ftr-1851	749	4	research	research	NOUN
ftr-1851	749	5	credit	credit	NOUN
ftr-1851	749	6	regulations	regulation	NOUN
ftr-1851	749	7	retain	retain	VERB
ftr-1851	749	8	the	the	DET
ftr-1851	749	9	requirement	requirement	NOUN
ftr-1851	749	10	that	that	SCONJ
ftr-1851	749	11	experimentation	experimentation	NOUN
ftr-1851	749	12	"	"	PUNCT
ftr-1851	749	13	must	must	AUX
ftr-1851	749	14	be	be	AUX
ftr-1851	749	15	an	an	DET
ftr-1851	749	16	evaluative	evaluative	ADJ
ftr-1851	749	17	process	process	NOUN
ftr-1851	749	18	...	...	PUNCT
ftr-1851	749	19	capable	capable	ADJ
ftr-1851	749	20	of	of	ADP
ftr-1851	749	21	evaluating	evaluate	VERB
ftr-1851	749	22	more	more	ADJ
ftr-1851	749	23	than	than	ADP
ftr-1851	749	24	one	one	NUM
ftr-1851	749	25	alternative	alternative	NOUN
ftr-1851	749	26	.	.	PUNCT
ftr-1851	749	27	"	"	PUNCT
ftr-1851	750	1	they	they	PRON
ftr-1851	750	2	validate	validate	VERB
ftr-1851	750	3	the	the	DET
ftr-1851	750	4	old	old	ADJ
ftr-1851	750	5	joke	joke	NOUN
ftr-1851	750	6	:	:	PUNCT
ftr-1851	750	7	'	'	PUNCT
ftr-1851	750	8	how	how	SCONJ
ftr-1851	750	9	's	be	AUX
ftr-1851	750	10	your	your	PRON
ftr-1851	750	11	wife	wife	NOUN
ftr-1851	750	12	?	?	PUNCT
ftr-1851	750	13	'	'	PUNCT
ftr-1851	750	14	"	"	PUNCT
ftr-1851	750	15	compared	compare	VERB
ftr-1851	750	16	with	with	ADP
ftr-1851	750	17	whom	whom	PRON
ftr-1851	750	18	?	?	PUNCT
ftr-1851	750	19	"	"	PUNCT
ftr-1851	750	20	'	'	PUNCT
ftr-1851	750	21	t.d	t.d	NOUN
ftr-1851	750	22	.	.	NOUN
ftr-1851	750	23	9104	9104	NUM
ftr-1851	750	24	,	,	PUNCT
ftr-1851	750	25	credit	credit	NOUN
ftr-1851	750	26	for	for	ADP
ftr-1851	750	27	increasing	increase	VERB
ftr-1851	750	28	20041	20041	NUM
ftr-1851	750	29	florida	florida	PROPN
ftr-1851	750	30	tax	tax	PROPN
ftr-1851	750	31	review	review	NOUN
ftr-1851	750	32	research	research	NOUN
ftr-1851	750	33	activities	activity	NOUN
ftr-1851	750	34	,	,	PUNCT
ftr-1851	750	35	69	69	NUM
ftr-1851	750	36	f.r	f.r	NOUN
ftr-1851	750	37	.	.	PROPN
ftr-1851	750	38	22	22	NUM
ftr-1851	750	39	(	(	PUNCT
ftr-1851	750	40	1/2/04	1/2/04	NUM
ftr-1851	750	41	)	)	PUNCT
ftr-1851	750	42	.	.	PUNCT
ftr-1851	751	1	the	the	DET
ftr-1851	751	2	final	final	ADJ
ftr-1851	751	3	research	research	NOUN
ftr-1851	751	4	credit	credit	NOUN
ftr-1851	751	5	regulations	regulation	NOUN
ftr-1851	751	6	generally	generally	ADV
ftr-1851	751	7	retain	retain	VERB
ftr-1851	751	8	the	the	DET
ftr-1851	751	9	provisions	provision	NOUN
ftr-1851	751	10	of	of	ADP
ftr-1851	751	11	the	the	DET
ftr-1851	751	12	december	december	PROPN
ftr-1851	751	13	2001	2001	NUM
ftr-1851	751	14	proposed	propose	VERB
ftr-1851	751	15	regulations	regulation	NOUN
ftr-1851	751	16	.	.	PUNCT
ftr-1851	752	1	the	the	DET
ftr-1851	752	2	rules	rule	NOUN
ftr-1851	752	3	for	for	ADP
ftr-1851	752	4	internal	internal	ADJ
ftr-1851	752	5	-	-	PUNCT
ftr-1851	752	6	use	use	NOUN
ftr-1851	752	7	software	software	NOUN
ftr-1851	752	8	are	be	AUX
ftr-1851	752	9	not	not	PART
ftr-1851	752	10	included	include	VERB
ftr-1851	752	11	in	in	ADP
ftr-1851	752	12	these	these	DET
ftr-1851	752	13	regulations	regulation	NOUN
ftr-1851	752	14	,	,	PUNCT
ftr-1851	752	15	but	but	CCONJ
ftr-1851	752	16	are	be	AUX
ftr-1851	752	17	the	the	DET
ftr-1851	752	18	subject	subject	NOUN
ftr-1851	752	19	of	of	ADP
ftr-1851	752	20	an	an	DET
ftr-1851	752	21	advanced	advanced	ADJ
ftr-1851	752	22	notice	notice	NOUN
ftr-1851	752	23	of	of	ADP
ftr-1851	752	24	proposed	propose	VERB
ftr-1851	752	25	rulemaking	rulemaking	NOUN
ftr-1851	752	26	.	.	PUNCT
ftr-1851	752	27	0	0	PUNCT
ftr-1851	753	1	they	they	PRON
ftr-1851	753	2	require	require	VERB
ftr-1851	753	3	a	a	DET
ftr-1851	753	4	process	process	NOUN
ftr-1851	753	5	of	of	ADP
ftr-1851	753	6	experimentation	experimentation	NOUN
ftr-1851	753	7	directed	direct	VERB
ftr-1851	753	8	at	at	ADP
ftr-1851	753	9	resolving	resolve	VERB
ftr-1851	753	10	uncertainty	uncertainty	NOUN
ftr-1851	753	11	regarding	regard	VERB
ftr-1851	753	12	the	the	DET
ftr-1851	753	13	taxpayer	taxpayer	NOUN
ftr-1851	753	14	's	's	PART
ftr-1851	753	15	development	development	NOUN
ftr-1851	753	16	or	or	CCONJ
ftr-1851	753	17	improvement	improvement	NOUN
ftr-1851	753	18	of	of	ADP
ftr-1851	753	19	a	a	DET
ftr-1851	753	20	business	business	NOUN
ftr-1851	753	21	component	component	NOUN
ftr-1851	753	22	that	that	PRON
ftr-1851	753	23	fundamentally	fundamentally	ADV
ftr-1851	753	24	relies	rely	VERB
ftr-1851	753	25	on	on	ADP
ftr-1851	753	26	the	the	DET
ftr-1851	753	27	principles	principle	NOUN
ftr-1851	753	28	of	of	ADP
ftr-1851	753	29	the	the	DET
ftr-1851	753	30	physical	physical	ADJ
ftr-1851	753	31	or	or	CCONJ
ftr-1851	753	32	biological	biological	ADJ
ftr-1851	753	33	sciences	science	NOUN
ftr-1851	753	34	,	,	PUNCT
ftr-1851	753	35	engineering	engineering	NOUN
ftr-1851	753	36	,	,	PUNCT
ftr-1851	753	37	or	or	CCONJ
ftr-1851	753	38	computer	computer	NOUN
ftr-1851	753	39	science	science	NOUN
ftr-1851	753	40	.	.	PUNCT
ftr-1851	754	1	one	one	NUM
ftr-1851	754	2	or	or	CCONJ
ftr-1851	754	3	more	more	ADJ
ftr-1851	754	4	alternatives	alternative	NOUN
ftr-1851	754	5	intended	intend	VERB
ftr-1851	754	6	to	to	PART
ftr-1851	754	7	eliminate	eliminate	VERB
ftr-1851	754	8	that	that	PRON
ftr-1851	754	9	uncertainty	uncertainty	NOUN
ftr-1851	754	10	must	must	AUX
ftr-1851	754	11	be	be	AUX
ftr-1851	754	12	identified	identify	VERB
ftr-1851	754	13	,	,	PUNCT
ftr-1851	754	14	and	and	CCONJ
ftr-1851	754	15	a	a	DET
ftr-1851	754	16	process	process	NOUN
ftr-1851	754	17	of	of	ADP
ftr-1851	754	18	evaluating	evaluate	VERB
ftr-1851	754	19	the	the	DET
ftr-1851	754	20	alternatives	alternative	NOUN
ftr-1851	754	21	must	must	AUX
ftr-1851	754	22	also	also	ADV
ftr-1851	754	23	be	be	AUX
ftr-1851	754	24	identified	identify	VERB
ftr-1851	754	25	.	.	PUNCT
ftr-1851	755	1	the	the	DET
ftr-1851	755	2	process	process	NOUN
ftr-1851	755	3	may	may	AUX
ftr-1851	755	4	involve	involve	VERB
ftr-1851	755	5	,	,	PUNCT
ftr-1851	755	6	e.g.	e.g.	ADV
ftr-1851	755	7	,	,	PUNCT
ftr-1851	755	8	modeling	modeling	NOUN
ftr-1851	755	9	,	,	PUNCT
ftr-1851	755	10	simulation	simulation	NOUN
ftr-1851	755	11	,	,	PUNCT
ftr-1851	755	12	or	or	CCONJ
ftr-1851	755	13	a	a	DET
ftr-1851	755	14	systematic	systematic	ADJ
ftr-1851	755	15	trial	trial	NOUN
ftr-1851	755	16	-	-	PUNCT
ftr-1851	755	17	and	and	CCONJ
ftr-1851	755	18	-	-	PUNCT
ftr-1851	755	19	error	error	NOUN
ftr-1851	755	20	methodology	methodology	NOUN
ftr-1851	755	21	.	.	PUNCT
ftr-1851	756	1	c.	c.	PROPN
ftr-1851	756	2	anprm	anprm	PROPN
ftr-1851	756	3	on	on	ADP
ftr-1851	756	4	internal	internal	ADJ
ftr-1851	756	5	-	-	PUNCT
ftr-1851	756	6	use	use	NOUN
ftr-1851	756	7	software	software	NOUN
ftr-1851	756	8	.	.	PUNCT
ftr-1851	757	1	reg-153656	reg-153656	PROPN
ftr-1851	757	2	-	-	PUNCT
ftr-1851	757	3	03	03	NUM
ftr-1851	757	4	,	,	PUNCT
ftr-1851	757	5	credit	credit	NOUN
ftr-1851	757	6	for	for	ADP
ftr-1851	757	7	increasing	increase	VERB
ftr-1851	757	8	research	research	NOUN
ftr-1851	757	9	activities	activity	NOUN
ftr-1851	757	10	,	,	PUNCT
ftr-1851	758	1	69	69	NUM
ftr-1851	758	2	f.r	f.r	NOUN
ftr-1851	758	3	.	.	PROPN
ftr-1851	758	4	43	43	NUM
ftr-1851	758	5	(	(	PUNCT
ftr-1851	758	6	1/2/04	1/2/04	NUM
ftr-1851	758	7	)	)	PUNCT
ftr-1851	758	8	.	.	PUNCT
ftr-1851	759	1	the	the	DET
ftr-1851	759	2	treasury	treasury	PROPN
ftr-1851	759	3	department	department	PROPN
ftr-1851	759	4	has	have	AUX
ftr-1851	759	5	published	publish	VERB
ftr-1851	759	6	an	an	DET
ftr-1851	759	7	advance	advance	NOUN
ftr-1851	759	8	notice	notice	NOUN
ftr-1851	759	9	of	of	ADP
ftr-1851	759	10	proposed	propose	VERB
ftr-1851	759	11	rulemaking	rulemaking	NOUN
ftr-1851	759	12	under	under	ADP
ftr-1851	759	13	§	§	PROPN
ftr-1851	759	14	41(d)(4)(e	41(d)(4)(e	NOUN
ftr-1851	759	15	)	)	PUNCT
ftr-1851	759	16	,	,	PUNCT
ftr-1851	759	17	seeking	seek	VERB
ftr-1851	759	18	comments	comment	NOUN
ftr-1851	759	19	on	on	ADP
ftr-1851	759	20	the	the	DET
ftr-1851	759	21	definition	definition	NOUN
ftr-1851	759	22	of	of	ADP
ftr-1851	759	23	intemal	intemal	ADJ
ftr-1851	759	24	-	-	PUNCT
ftr-1851	759	25	use	use	NOUN
ftr-1851	759	26	software	software	NOUN
ftr-1851	759	27	for	for	ADP
ftr-1851	759	28	research	research	NOUN
ftr-1851	759	29	credit	credit	NOUN
ftr-1851	759	30	purposes	purpose	NOUN
ftr-1851	759	31	.	.	PUNCT
ftr-1851	760	1	g.	g.	PROPN
ftr-1851	760	2	natural	natural	ADJ
ftr-1851	760	3	resources	resource	NOUN
ftr-1851	760	4	deductions	deduction	NOUN
ftr-1851	760	5	&	&	CCONJ
ftr-1851	760	6	credits	credit	NOUN
ftr-1851	760	7	1	1	NUM
ftr-1851	760	8	.	.	PUNCT
ftr-1851	760	9	to	to	PART
ftr-1851	760	10	"	"	PUNCT
ftr-1851	760	11	produce	produce	VERB
ftr-1851	760	12	"	"	PUNCT
ftr-1851	760	13	or	or	CCONJ
ftr-1851	760	14	to	to	AUX
ftr-1851	760	15	"	"	PUNCT
ftr-1851	760	16	transport	transport	VERB
ftr-1851	760	17	"	"	PUNCT
ftr-1851	760	18	gas	gas	NOUN
ftr-1851	760	19	,	,	PUNCT
ftr-1851	760	20	that	that	PRON
ftr-1851	760	21	is	be	AUX
ftr-1851	760	22	the	the	DET
ftr-1851	760	23	question	question	NOUN
ftr-1851	760	24	.	.	PUNCT
ftr-1851	761	1	saginaw	saginaw	PROPN
ftr-1851	761	2	bay	bay	PROPN
ftr-1851	761	3	pipeline	pipeline	PROPN
ftr-1851	761	4	co.	co.	PROPN
ftr-1851	761	5	v.	v.	PROPN
ftr-1851	761	6	united	united	PROPN
ftr-1851	761	7	states	states	PROPN
ftr-1851	761	8	,	,	PUNCT
ftr-1851	761	9	338	338	NUM
ftr-1851	761	10	f.3d	f.3d	NUM
ftr-1851	761	11	600	600	NUM
ftr-1851	761	12	,	,	PUNCT
ftr-1851	761	13	92	92	NUM
ftr-1851	761	14	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	761	15	20035613,2003	20035613,2003	NUM
ftr-1851	761	16	-	-	SYM
ftr-1851	761	17	2	2	NUM
ftr-1851	761	18	u.s.t.c	u.s.t.c	PROPN
ftr-1851	761	19	.	.	PROPN
ftr-1851	762	1	50,592	50,592	NUM
ftr-1851	762	2	(	(	PUNCT
ftr-1851	762	3	6th	6th	ADJ
ftr-1851	762	4	cir	cir	NOUN
ftr-1851	762	5	.	.	PUNCT
ftr-1851	762	6	7/30/03	7/30/03	NUM
ftr-1851	762	7	)	)	PUNCT
ftr-1851	762	8	,	,	PUNCT
ftr-1851	762	9	rev'g	rev'g	NOUN
ftr-1851	762	10	88	88	NUM
ftr-1851	762	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	762	12	2001	2001	NUM
ftr-1851	762	13	-	-	SYM
ftr-1851	762	14	6019	6019	NUM
ftr-1851	762	15	,	,	PUNCT
ftr-1851	762	16	2001	2001	NUM
ftr-1851	762	17	-	-	SYM
ftr-1851	762	18	2	2	NUM
ftr-1851	762	19	u.s.t.c	u.s.t.c	PROPN
ftr-1851	762	20	50,642	50,642	NUM
ftr-1851	762	21	(	(	PUNCT
ftr-1851	762	22	e.d.mich	e.d.mich	NOUN
ftr-1851	762	23	.	.	PUNCT
ftr-1851	763	1	8/23/01	8/23/01	NUM
ftr-1851	763	2	)	)	PUNCT
ftr-1851	763	3	0	0	NUM
ftr-1851	764	1	the	the	DET
ftr-1851	764	2	district	district	NOUN
ftr-1851	764	3	court	court	NOUN
ftr-1851	764	4	(	(	PUNCT
ftr-1851	764	5	judge	judge	PROPN
ftr-1851	764	6	o'meara	o'meara	PROPN
ftr-1851	764	7	)	)	PUNCT
ftr-1851	764	8	held	hold	VERB
ftr-1851	764	9	that	that	SCONJ
ftr-1851	764	10	the	the	DET
ftr-1851	764	11	natural	natural	ADJ
ftr-1851	764	12	gas	gas	NOUN
ftr-1851	764	13	gathering	gathering	NOUN
ftr-1851	764	14	systems	system	NOUN
ftr-1851	764	15	were	be	AUX
ftr-1851	764	16	used	use	VERB
ftr-1851	764	17	to	to	PART
ftr-1851	764	18	transport	transport	VERB
ftr-1851	764	19	gas	gas	NOUN
ftr-1851	765	1	[	[	X
ftr-1851	765	2	class	class	NOUN
ftr-1851	765	3	46.0	46.0	NUM
ftr-1851	765	4	]	]	PUNCT
ftr-1851	765	5	not	not	PART
ftr-1851	765	6	in	in	ADP
ftr-1851	765	7	production	production	NOUN
ftr-1851	765	8	[	[	X
ftr-1851	765	9	asset	asset	NOUN
ftr-1851	765	10	class	class	NOUN
ftr-1851	765	11	13.2	13.2	NUM
ftr-1851	765	12	]	]	PUNCT
ftr-1851	765	13	and	and	CCONJ
ftr-1851	765	14	thus	thus	ADV
ftr-1851	765	15	are	be	AUX
ftr-1851	765	16	depreciable	depreciable	ADJ
ftr-1851	765	17	over	over	ADP
ftr-1851	765	18	15	15	NUM
ftr-1851	765	19	years	year	NOUN
ftr-1851	765	20	rather	rather	ADV
ftr-1851	765	21	than	than	ADP
ftr-1851	765	22	seven	seven	NUM
ftr-1851	765	23	years	year	NOUN
ftr-1851	765	24	because	because	SCONJ
ftr-1851	765	25	the	the	DET
ftr-1851	765	26	taxpayer	taxpayer	NOUN
ftr-1851	765	27	was	be	AUX
ftr-1851	765	28	engaged	engage	VERB
ftr-1851	765	29	in	in	ADP
ftr-1851	765	30	the	the	DET
ftr-1851	765	31	transportation	transportation	NOUN
ftr-1851	765	32	of	of	ADP
ftr-1851	765	33	natural	natural	ADJ
ftr-1851	765	34	gas	gas	NOUN
ftr-1851	765	35	,	,	PUNCT
ftr-1851	765	36	not	not	PART
ftr-1851	765	37	in	in	ADP
ftr-1851	765	38	the	the	DET
ftr-1851	765	39	production	production	NOUN
ftr-1851	765	40	or	or	CCONJ
ftr-1851	765	41	processing	processing	NOUN
ftr-1851	765	42	of	of	ADP
ftr-1851	765	43	natural	natural	ADJ
ftr-1851	765	44	gas	gas	NOUN
ftr-1851	765	45	.	.	PUNCT
ftr-1851	766	1	the	the	DET
ftr-1851	766	2	district	district	NOUN
ftr-1851	766	3	court	court	NOUN
ftr-1851	766	4	described	describe	VERB
ftr-1851	766	5	duke	duke	PROPN
ftr-1851	766	6	energy	energy	NOUN
ftr-1851	766	7	natural	natural	PROPN
ftr-1851	766	8	gas	gas	PROPN
ftr-1851	766	9	corp	corp	PROPN
ftr-1851	766	10	.	.	PROPN
ftr-1851	767	1	v.	v.	PROPN
ftr-1851	767	2	commissioner	commissioner	PROPN
ftr-1851	767	3	,	,	PUNCT
ftr-1851	767	4	172	172	NUM
ftr-1851	767	5	f.3d	f.3d	NUM
ftr-1851	767	6	1255	1255	NUM
ftr-1851	767	7	(	(	PUNCT
ftr-1851	767	8	10th	10th	ADJ
ftr-1851	767	9	cir	cir	NOUN
ftr-1851	767	10	.	.	PROPN
ftr-1851	767	11	1999	1999	NUM
ftr-1851	767	12	)	)	PUNCT
ftr-1851	768	1	,	,	PUNCT
ftr-1851	768	2	as	as	SCONJ
ftr-1851	768	3	"	"	PUNCT
ftr-1851	768	4	wrongly	wrongly	ADV
ftr-1851	768	5	decided	decide	VERB
ftr-1851	768	6	.	.	PUNCT
ftr-1851	768	7	"	"	PUNCT
ftr-1851	769	1	0	0	NUM
ftr-1851	770	1	the	the	DET
ftr-1851	770	2	sixth	sixth	ADJ
ftr-1851	770	3	circuit	circuit	NOUN
ftr-1851	770	4	(	(	PUNCT
ftr-1851	770	5	judge	judge	NOUN
ftr-1851	770	6	krupansky	krupansky	PROPN
ftr-1851	770	7	)	)	PUNCT
ftr-1851	770	8	found	find	VERB
ftr-1851	770	9	the	the	DET
ftr-1851	770	10	duke	duke	PROPN
ftr-1851	770	11	energy	energy	NOUN
ftr-1851	770	12	reasoning	reasoning	NOUN
ftr-1851	770	13	persuasive	persuasive	ADJ
ftr-1851	770	14	and	and	CCONJ
ftr-1851	770	15	reversed	reverse	VERB
ftr-1851	770	16	the	the	DET
ftr-1851	770	17	district	district	NOUN
ftr-1851	770	18	court	court	NOUN
ftr-1851	770	19	.	.	PUNCT
ftr-1851	771	1	the	the	DET
ftr-1851	771	2	court	court	NOUN
ftr-1851	771	3	held	hold	VERB
ftr-1851	771	4	that	that	SCONJ
ftr-1851	771	5	the	the	DET
ftr-1851	771	6	period	period	NOUN
ftr-1851	771	7	of	of	ADP
ftr-1851	771	8	depreciation	depreciation	NOUN
ftr-1851	771	9	of	of	ADP
ftr-1851	771	10	natural	natural	ADJ
ftr-1851	771	11	gas	gas	NOUN
ftr-1851	771	12	gathering	gathering	NOUN
ftr-1851	771	13	systems	system	NOUN
ftr-1851	771	14	should	should	AUX
ftr-1851	771	15	depend	depend	VERB
ftr-1851	771	16	upon	upon	SCONJ
ftr-1851	771	17	the	the	DET
ftr-1851	771	18	use	use	NOUN
ftr-1851	771	19	to	to	PART
ftr-1851	771	20	which	which	PRON
ftr-1851	771	21	they	they	PRON
ftr-1851	771	22	were	be	AUX
ftr-1851	771	23	being	be	AUX
ftr-1851	771	24	put	put	VERB
ftr-1851	771	25	,	,	PUNCT
ftr-1851	771	26	and	and	CCONJ
ftr-1851	771	27	not	not	PART
ftr-1851	771	28	upon	upon	SCONJ
ftr-1851	771	29	the	the	DET
ftr-1851	771	30	producer	producer	NOUN
ftr-1851	771	31	or	or	CCONJ
ftr-1851	771	32	nonproducer	nonproducer	NOUN
ftr-1851	771	33	status	status	NOUN
ftr-1851	771	34	of	of	ADP
ftr-1851	771	35	the	the	DET
ftr-1851	771	36	owner	owner	NOUN
ftr-1851	771	37	of	of	ADP
ftr-1851	771	38	the	the	DET
ftr-1851	771	39	pipeline	pipeline	NOUN
ftr-1851	771	40	.	.	PUNCT
ftr-1851	772	1	inasmuch	inasmuch	ADJ
ftr-1851	772	2	as	as	SCONJ
ftr-1851	772	3	the	the	DET
ftr-1851	772	4	pipelines	pipeline	NOUN
ftr-1851	772	5	in	in	ADP
ftr-1851	772	6	question	question	NOUN
ftr-1851	772	7	were	be	AUX
ftr-1851	772	8	used	use	VERB
ftr-1851	772	9	to	to	PART
ftr-1851	772	10	transport	transport	VERB
ftr-1851	772	11	impure	impure	NOUN
ftr-1851	772	12	"	"	PUNCT
ftr-1851	772	13	raw	raw	ADJ
ftr-1851	772	14	"	"	PUNCT
ftr-1851	772	15	or	or	CCONJ
ftr-1851	772	16	"	"	PUNCT
ftr-1851	772	17	wet	wet	ADJ
ftr-1851	772	18	'	'	PUNCT
ftr-1851	772	19	natural	natural	ADJ
ftr-1851	772	20	gas	gas	NOUN
ftr-1851	772	21	from	from	ADP
ftr-1851	772	22	the	the	DET
ftr-1851	772	23	field	field	NOUN
ftr-1851	772	24	wellheads	wellhead	VERB
ftr-1851	772	25	to	to	ADP
ftr-1851	772	26	a	a	DET
ftr-1851	772	27	cleansing	cleansing	NOUN
ftr-1851	772	28	and	and	CCONJ
ftr-1851	772	29	processing	processing	NOUN
ftr-1851	772	30	facility	facility	NOUN
ftr-1851	772	31	,	,	PUNCT
ftr-1851	772	32	they	they	PRON
ftr-1851	772	33	qualify	qualify	VERB
ftr-1851	772	34	as	as	ADP
ftr-1851	772	35	"	"	PUNCT
ftr-1851	772	36	gathering	gather	VERB
ftr-1851	772	37	pipelines	pipeline	NOUN
ftr-1851	772	38	"	"	PUNCT
ftr-1851	772	39	under	under	ADP
ftr-1851	772	40	asset	asset	NOUN
ftr-1851	772	41	class	class	NOUN
ftr-1851	772	42	13.2	13.2	NUM
ftr-1851	772	43	or	or	CCONJ
ftr-1851	772	44	rev	rev	PROPN
ftr-1851	772	45	proc	proc	NOUN
ftr-1851	772	46	.	.	PUNCT
ftr-1851	773	1	87	87	NUM
ftr-1851	773	2	-	-	SYM
ftr-1851	773	3	56	56	NUM
ftr-1851	773	4	,	,	PUNCT
ftr-1851	773	5	1987	1987	NUM
ftr-1851	773	6	-	-	SYM
ftr-1851	773	7	2	2	NUM
ftr-1851	773	8	c.b	c.b	PROPN
ftr-1851	773	9	.	.	PROPN
ftr-1851	773	10	674	674	NUM
ftr-1851	773	11	.	.	PUNCT
ftr-1851	773	12	natural	natural	ADJ
ftr-1851	773	13	gas	gas	NOUN
ftr-1851	773	14	gathering	gathering	NOUN
ftr-1851	773	15	systems	system	NOUN
ftr-1851	773	16	are	be	AUX
ftr-1851	773	17	depreciable	depreciable	ADJ
ftr-1851	773	18	over	over	ADP
ftr-1851	773	19	seven	seven	NUM
ftr-1851	773	20	years	year	NOUN
ftr-1851	773	21	rather	rather	ADV
ftr-1851	773	22	than	than	ADP
ftr-1851	773	23	the	the	DET
ftr-1851	773	24	15	15	NUM
ftr-1851	773	25	years	year	NOUN
ftr-1851	773	26	for	for	ADP
ftr-1851	773	27	pipelines	pipeline	NOUN
ftr-1851	773	28	used	use	VERB
ftr-1851	773	29	to	to	PART
ftr-1851	773	30	transport	transport	VERB
ftr-1851	773	31	gas	gas	NOUN
ftr-1851	773	32	under	under	ADP
ftr-1851	773	33	asset	asset	NOUN
ftr-1851	773	34	class	class	NOUN
ftr-1851	773	35	46.0	46.0	NUM
ftr-1851	773	36	.	.	PUNCT
ftr-1851	774	1	a.	a.	PROPN
ftr-1851	774	2	non	non	NOUN
ftr-1851	774	3	-	-	NOUN
ftr-1851	774	4	producer	producer	NOUN
ftr-1851	774	5	must	must	AUX
ftr-1851	774	6	use	use	VERB
ftr-1851	774	7	15	15	NUM
ftr-1851	774	8	-	-	PUNCT
ftr-1851	774	9	year	year	NOUN
ftr-1851	774	10	recovery	recovery	NOUN
ftr-1851	774	11	period	period	NOUN
ftr-1851	774	12	.	.	PUNCT
ftr-1851	775	1	clajon	clajon	PROPN
ftr-1851	775	2	gas	gas	PROPN
ftr-1851	775	3	co.	co.	PROPN
ftr-1851	775	4	l.p.v	l.p.v	PROPN
ftr-1851	775	5	.	.	PUNCT
ftr-1851	775	6	commissioner	commissioner	PROPN
ftr-1851	775	7	,	,	PUNCT
ftr-1851	775	8	119	119	NUM
ftr-1851	775	9	t.c	t.c	PROPN
ftr-1851	775	10	.	.	PROPN
ftr-1851	775	11	197	197	NUM
ftr-1851	775	12	(	(	PUNCT
ftr-1851	775	13	10/25/02	10/25/02	PROPN
ftr-1851	775	14	)	)	PUNCT
ftr-1851	775	15	(	(	PUNCT
ftr-1851	775	16	reviewed	review	VERB
ftr-1851	775	17	,	,	PUNCT
ftr-1851	775	18	10	10	NUM
ftr-1851	775	19	-	-	SYM
ftr-1851	775	20	5	5	NUM
ftr-1851	775	21	)	)	PUNCT
ftr-1851	775	22	.	.	PUNCT
ftr-1851	776	1	the	the	DET
ftr-1851	776	2	tax	tax	NOUN
ftr-1851	776	3	court	court	NOUN
ftr-1851	776	4	in	in	ADP
ftr-1851	776	5	a	a	DET
ftr-1851	776	6	decision	decision	NOUN
ftr-1851	776	7	by	by	ADP
ftr-1851	776	8	judge	judge	PROPN
ftr-1851	776	9	halpern	halpern	PROPN
ftr-1851	776	10	upheld	uphold	VERB
ftr-1851	776	11	the	the	DET
ftr-1851	776	12	government	government	NOUN
ftr-1851	776	13	's	's	PART
ftr-1851	776	14	notices	notice	NOUN
ftr-1851	776	15	of	of	ADP
ftr-1851	776	16	final	final	ADJ
ftr-1851	776	17	partnership	partnership	NOUN
ftr-1851	776	18	administrative	administrative	ADJ
ftr-1851	776	19	adjustment	adjustment	NOUN
ftr-1851	776	20	in	in	ADP
ftr-1851	776	21	determining	determine	VERB
ftr-1851	776	22	that	that	SCONJ
ftr-1851	776	23	the	the	DET
ftr-1851	776	24	recovery	recovery	NOUN
ftr-1851	776	25	period	period	NOUN
ftr-1851	776	26	for	for	ADP
ftr-1851	776	27	gathering	gather	VERB
ftr-1851	776	28	pipeline	pipeline	NOUN
ftr-1851	776	29	systems	system	NOUN
ftr-1851	776	30	owned	own	VERB
ftr-1851	776	31	and	and	CCONJ
ftr-1851	776	32	operated	operate	VERB
ftr-1851	776	33	by	by	ADP
ftr-1851	776	34	a	a	DET
ftr-1851	776	35	non	non	ADJ
ftr-1851	776	36	-	-	ADJ
ftr-1851	776	37	producer	producer	NOUN
ftr-1851	776	38	were	be	AUX
ftr-1851	776	39	transportation	transportation	NOUN
ftr-1851	776	40	property	property	NOUN
ftr-1851	776	41	with	with	ADP
ftr-1851	776	42	a	a	DET
ftr-1851	776	43	15	15	NUM
ftr-1851	776	44	-	-	PUNCT
ftr-1851	776	45	year	year	NOUN
ftr-1851	776	46	recovery	recovery	NOUN
ftr-1851	776	47	period	period	NOUN
ftr-1851	776	48	,	,	PUNCT
ftr-1851	776	49	and	and	CCONJ
ftr-1851	776	50	not	not	PART
ftr-1851	776	51	natural	natural	ADJ
ftr-1851	776	52	gas	gas	NOUN
ftr-1851	776	53	production	production	NOUN
ftr-1851	776	54	property	property	NOUN
ftr-1851	776	55	with	with	ADP
ftr-1851	776	56	a	a	DET
ftr-1851	776	57	7	7	NUM
ftr-1851	776	58	-	-	PUNCT
ftr-1851	776	59	year	year	NOUN
ftr-1851	776	60	recovery	recovery	NOUN
ftr-1851	776	61	period	period	NOUN
ftr-1851	776	62	.	.	PUNCT
ftr-1851	777	1	the	the	DET
ftr-1851	777	2	court	court	NOUN
ftr-1851	777	3	adhered	adhere	VERB
ftr-1851	777	4	to	to	ADP
ftr-1851	777	5	its	its	PRON
ftr-1851	777	6	[	[	X
ftr-1851	777	7	vol.6	vol.6	NUM
ftr-1851	777	8	:	:	PUNCT
ftr-1851	777	9	si	si	PROPN
ftr-1851	777	10	recent	recent	ADJ
ftr-1851	777	11	developments	development	NOUN
ftr-1851	777	12	in	in	ADP
ftr-1851	777	13	federal	federal	ADJ
ftr-1851	777	14	income	income	NOUN
ftr-1851	777	15	taxation	taxation	NOUN
ftr-1851	777	16	decision	decision	NOUN
ftr-1851	777	17	in	in	ADP
ftr-1851	777	18	duke	duke	PROPN
ftr-1851	777	19	energy	energy	NOUN
ftr-1851	777	20	natural	natural	PROPN
ftr-1851	777	21	gas	gas	PROPN
ftr-1851	777	22	corp	corp	PROPN
ftr-1851	777	23	.	.	PROPN
ftr-1851	778	1	v.	v.	PROPN
ftr-1851	778	2	commissioner	commissioner	PROPN
ftr-1851	778	3	,	,	PUNCT
ftr-1851	778	4	109	109	NUM
ftr-1851	778	5	t.c	t.c	PROPN
ftr-1851	778	6	.	.	PROPN
ftr-1851	779	1	416	416	NUM
ftr-1851	779	2	(	(	PUNCT
ftr-1851	779	3	1997	1997	NUM
ftr-1851	779	4	)	)	PUNCT
ftr-1851	780	1	,	,	PUNCT
ftr-1851	780	2	rev'd	rev'd	VERB
ftr-1851	780	3	,	,	PUNCT
ftr-1851	780	4	172	172	NUM
ftr-1851	780	5	f.3d	f.3d	NUM
ftr-1851	780	6	1255	1255	NUM
ftr-1851	780	7	(	(	PUNCT
ftr-1851	780	8	10th	10th	ADJ
ftr-1851	780	9	cir	cir	NOUN
ftr-1851	780	10	.	.	PROPN
ftr-1851	780	11	1999	1999	NUM
ftr-1851	780	12	)	)	PUNCT
ftr-1851	780	13	,	,	PUNCT
ftr-1851	780	14	and	and	CCONJ
ftr-1851	780	15	refused	refuse	VERB
ftr-1851	780	16	to	to	PART
ftr-1851	780	17	follow	follow	VERB
ftr-1851	780	18	the	the	DET
ftr-1851	780	19	tenth	tenth	ADJ
ftr-1851	780	20	circuit	circuit	NOUN
ftr-1851	780	21	's	's	PART
ftr-1851	780	22	reversal	reversal	NOUN
ftr-1851	780	23	.	.	PUNCT
ftr-1851	781	1	the	the	DET
ftr-1851	781	2	majority	majority	NOUN
ftr-1851	781	3	held	hold	VERB
ftr-1851	781	4	that	that	SCONJ
ftr-1851	781	5	clajon	clajon	NOUN
ftr-1851	781	6	's	's	PART
ftr-1851	781	7	use	use	NOUN
ftr-1851	781	8	of	of	ADP
ftr-1851	781	9	the	the	DET
ftr-1851	781	10	pipeline	pipeline	NOUN
ftr-1851	781	11	system	system	NOUN
ftr-1851	781	12	was	be	AUX
ftr-1851	781	13	relevant	relevant	ADJ
ftr-1851	781	14	,	,	PUNCT
ftr-1851	781	15	and	and	CCONJ
ftr-1851	781	16	inasmuch	inasmuch	ADJ
ftr-1851	781	17	as	as	SCONJ
ftr-1851	781	18	clajon	clajon	NOUN
ftr-1851	781	19	was	be	AUX
ftr-1851	781	20	not	not	PART
ftr-1851	781	21	a	a	DET
ftr-1851	781	22	producer	producer	NOUN
ftr-1851	781	23	,	,	PUNCT
ftr-1851	781	24	the	the	DET
ftr-1851	781	25	pipeline	pipeline	NOUN
ftr-1851	781	26	system	system	NOUN
ftr-1851	781	27	could	could	AUX
ftr-1851	781	28	not	not	PART
ftr-1851	781	29	have	have	AUX
ftr-1851	781	30	been	be	AUX
ftr-1851	781	31	part	part	NOUN
ftr-1851	781	32	of	of	ADP
ftr-1851	781	33	the	the	DET
ftr-1851	781	34	production	production	NOUN
ftr-1851	781	35	system	system	NOUN
ftr-1851	781	36	.	.	PUNCT
ftr-1851	782	1	0	0	NUM
ftr-1851	782	2	judge	judge	PROPN
ftr-1851	782	3	wells	wells	PROPN
ftr-1851	782	4	'	'	PART
ftr-1851	782	5	dissent	dissent	NOUN
ftr-1851	782	6	was	be	AUX
ftr-1851	782	7	based	base	VERB
ftr-1851	782	8	upon	upon	SCONJ
ftr-1851	782	9	the	the	DET
ftr-1851	782	10	tenth	tenth	ADJ
ftr-1851	782	11	circuit	circuit	NOUN
ftr-1851	782	12	's	's	PART
ftr-1851	782	13	plain	plain	ADJ
ftr-1851	782	14	language	language	NOUN
ftr-1851	782	15	analysis	analysis	NOUN
ftr-1851	782	16	in	in	ADP
ftr-1851	782	17	duke	duke	PROPN
ftr-1851	782	18	energy	energy	NOUN
ftr-1851	782	19	of	of	ADP
ftr-1851	782	20	rev	rev	PROPN
ftr-1851	782	21	.	.	PROPN
ftr-1851	782	22	proc	proc	PROPN
ftr-1851	782	23	.	.	PUNCT
ftr-1851	783	1	87	87	NUM
ftr-1851	783	2	-	-	SYM
ftr-1851	783	3	56	56	NUM
ftr-1851	783	4	,	,	PUNCT
ftr-1851	783	5	19872	19872	NUM
ftr-1851	783	6	c.b	c.b	PROPN
ftr-1851	783	7	.	.	PROPN
ftr-1851	783	8	674	674	NUM
ftr-1851	783	9	,	,	PUNCT
ftr-1851	783	10	which	which	PRON
ftr-1851	783	11	only	only	ADV
ftr-1851	783	12	requires	require	VERB
ftr-1851	783	13	that	that	SCONJ
ftr-1851	783	14	the	the	DET
ftr-1851	783	15	assets	asset	NOUN
ftr-1851	783	16	be	be	AUX
ftr-1851	783	17	"	"	PUNCT
ftr-1851	783	18	used	use	VERB
ftr-1851	783	19	"	"	PUNCT
ftr-1851	783	20	by	by	ADP
ftr-1851	783	21	natural	natural	ADJ
ftr-1851	783	22	gas	gas	NOUN
ftr-1851	783	23	producers	producer	NOUN
ftr-1851	783	24	to	to	PART
ftr-1851	783	25	qualify	qualify	VERB
ftr-1851	783	26	for	for	ADP
ftr-1851	783	27	7	7	NUM
ftr-1851	783	28	-	-	PUNCT
ftr-1851	783	29	year	year	NOUN
ftr-1851	783	30	depreciation	depreciation	NOUN
ftr-1851	783	31	.	.	PUNCT
ftr-1851	784	1	the	the	DET
ftr-1851	784	2	tax	tax	NOUN
ftr-1851	784	3	court	court	NOUN
ftr-1851	784	4	majority	majority	NOUN
ftr-1851	784	5	requires	require	VERB
ftr-1851	784	6	that	that	SCONJ
ftr-1851	784	7	the	the	DET
ftr-1851	784	8	asset	asset	NOUN
ftr-1851	784	9	be	be	AUX
ftr-1851	784	10	both	both	PRON
ftr-1851	784	11	owned	own	VERB
ftr-1851	784	12	and	and	CCONJ
ftr-1851	784	13	used	use	VERB
ftr-1851	784	14	by	by	ADP
ftr-1851	784	15	a	a	DET
ftr-1851	784	16	natural	natural	ADJ
ftr-1851	784	17	gas	gas	NOUN
ftr-1851	784	18	producer	producer	NOUN
ftr-1851	784	19	.	.	PUNCT
ftr-1851	785	1	judge	judge	PROPN
ftr-1851	785	2	wells	wells	PROPN
ftr-1851	785	3	notes	note	VERB
ftr-1851	785	4	that	that	SCONJ
ftr-1851	785	5	the	the	DET
ftr-1851	785	6	tax	tax	NOUN
ftr-1851	785	7	court	court	NOUN
ftr-1851	785	8	held	hold	VERB
ftr-1851	785	9	in	in	ADP
ftr-1851	785	10	rauenhorst	rauenhorst	PROPN
ftr-1851	785	11	v.	v.	PROPN
ftr-1851	785	12	commissioner	commissioner	NOUN
ftr-1851	785	13	,	,	PUNCT
ftr-1851	785	14	119	119	NUM
ftr-1851	785	15	t.c	t.c	PROPN
ftr-1851	785	16	.	.	PROPN
ftr-1851	785	17	157	157	NUM
ftr-1851	785	18	(	(	PUNCT
ftr-1851	785	19	10/7/02	10/7/02	NUM
ftr-1851	785	20	)	)	PUNCT
ftr-1851	785	21	,	,	PUNCT
ftr-1851	785	22	that	that	SCONJ
ftr-1851	785	23	"	"	PUNCT
ftr-1851	785	24	the	the	DET
ftr-1851	785	25	commissioner	commissioner	NOUN
ftr-1851	785	26	may	may	AUX
ftr-1851	785	27	not	not	PART
ftr-1851	785	28	choose	choose	VERB
ftr-1851	785	29	to	to	PART
ftr-1851	785	30	litigate	litigate	VERB
ftr-1851	785	31	against	against	ADP
ftr-1851	785	32	an	an	DET
ftr-1851	785	33	official	official	ADJ
ftr-1851	785	34	position	position	NOUN
ftr-1851	785	35	the	the	DET
ftr-1851	785	36	commissioner	commissioner	NOUN
ftr-1851	785	37	has	have	AUX
ftr-1851	785	38	published	publish	VERB
ftr-1851	785	39	without	without	ADP
ftr-1851	785	40	first	first	ADV
ftr-1851	785	41	revising	revise	VERB
ftr-1851	785	42	or	or	CCONJ
ftr-1851	785	43	revoking	revoke	VERB
ftr-1851	785	44	that	that	DET
ftr-1851	785	45	position	position	NOUN
ftr-1851	785	46	.	.	PUNCT
ftr-1851	785	47	"	"	PUNCT
ftr-1851	786	1	*	*	PUNCT
ftr-1851	786	2	judge	judge	PROPN
ftr-1851	786	3	foley	foley	PROPN
ftr-1851	786	4	's	's	PART
ftr-1851	786	5	dissent	dissent	NOUN
ftr-1851	786	6	was	be	AUX
ftr-1851	786	7	based	base	VERB
ftr-1851	786	8	upon	upon	SCONJ
ftr-1851	786	9	similar	similar	ADJ
ftr-1851	786	10	grounds	ground	NOUN
ftr-1851	786	11	,	,	PUNCT
ftr-1851	786	12	that	that	SCONJ
ftr-1851	786	13	the	the	DET
ftr-1851	786	14	asset	asset	NOUN
ftr-1851	786	15	meets	meet	VERB
ftr-1851	786	16	the	the	DET
ftr-1851	786	17	regulatory	regulatory	ADJ
ftr-1851	786	18	requirement	requirement	NOUN
ftr-1851	786	19	even	even	ADV
ftr-1851	786	20	though	though	SCONJ
ftr-1851	786	21	claj	claj	NOUN
ftr-1851	786	22	on	on	ADP
ftr-1851	786	23	was	be	AUX
ftr-1851	786	24	not	not	PART
ftr-1851	786	25	a	a	DET
ftr-1851	786	26	producer	producer	NOUN
ftr-1851	786	27	.	.	PUNCT
ftr-1851	787	1	b.	b.	PROPN
ftr-1851	787	2	tax	tax	PROPN
ftr-1851	787	3	court	court	PROPN
ftr-1851	787	4	holding	holding	NOUN
ftr-1851	787	5	reversed	reverse	VERB
ftr-1851	787	6	by	by	ADP
ftr-1851	787	7	the	the	DET
ftr-1851	787	8	eighth	eighth	ADJ
ftr-1851	787	9	circuit	circuit	NOUN
ftr-1851	787	10	:	:	PUNCT
ftr-1851	787	11	7year	7year	NUM
ftr-1851	787	12	recovery	recovery	NOUN
ftr-1851	787	13	period	period	NOUN
ftr-1851	787	14	for	for	ADP
ftr-1851	787	15	gathering	gather	VERB
ftr-1851	787	16	pipelines	pipeline	NOUN
ftr-1851	787	17	.	.	PUNCT
ftr-1851	788	1	clajon	clajon	PROPN
ftr-1851	788	2	gas	gas	PROPN
ftr-1851	788	3	.	.	PUNCT
ftr-1851	789	1	co.	co.	PROPN
ftr-1851	789	2	,	,	PUNCT
ftr-1851	789	3	lp	lp	PROPN
ftr-1851	789	4	v.	v.	PROPN
ftr-1851	789	5	commissioner	commissioner	NOUN
ftr-1851	789	6	,	,	PUNCT
ftr-1851	789	7	354	354	NUM
ftr-1851	789	8	f.3d	f.3d	NUM
ftr-1851	789	9	786,93	786,93	NUM
ftr-1851	789	10	a.f.t.r.2d	a.f.t.r.2d	VERB
ftr-1851	789	11	2004	2004	NUM
ftr-1851	789	12	-	-	SYM
ftr-1851	789	13	396,2004	396,2004	NUM
ftr-1851	789	14	-	-	SYM
ftr-1851	789	15	1	1	NUM
ftr-1851	789	16	u.s.t.c	u.s.t.c	PROPN
ftr-1851	789	17	.	.	PROPN
ftr-1851	790	1	50,123	50,123	NUM
ftr-1851	790	2	(	(	PUNCT
ftr-1851	790	3	8th	8th	ADJ
ftr-1851	790	4	cir	cir	NOUN
ftr-1851	790	5	.	.	PUNCT
ftr-1851	790	6	1/12/04	1/12/04	NUM
ftr-1851	790	7	)	)	PUNCT
ftr-1851	790	8	.	.	PUNCT
ftr-1851	791	1	the	the	DET
ftr-1851	791	2	court	court	NOUN
ftr-1851	791	3	followed	follow	VERB
ftr-1851	791	4	the	the	DET
ftr-1851	791	5	eighth	eighth	ADJ
ftr-1851	791	6	circuit	circuit	NOUN
ftr-1851	791	7	's	's	PART
ftr-1851	791	8	duke	duke	PROPN
ftr-1851	791	9	energy	energy	NOUN
ftr-1851	791	10	case	case	NOUN
ftr-1851	791	11	and	and	CCONJ
ftr-1851	791	12	the	the	DET
ftr-1851	791	13	sixth	sixth	ADJ
ftr-1851	791	14	circuit	circuit	NOUN
ftr-1851	791	15	's	's	PART
ftr-1851	791	16	saganaw	saganaw	NOUN
ftr-1851	791	17	bay	bay	PROPN
ftr-1851	791	18	pipeline	pipeline	NOUN
ftr-1851	791	19	case	case	NOUN
ftr-1851	791	20	.	.	PUNCT
ftr-1851	792	1	2	2	X
ftr-1851	792	2	.	.	X
ftr-1851	792	3	the	the	DET
ftr-1851	792	4	exxon	exxon	PROPN
ftr-1851	792	5	saga	saga	NOUN
ftr-1851	792	6	:	:	PUNCT
ftr-1851	792	7	after	after	ADP
ftr-1851	792	8	an	an	DET
ftr-1851	792	9	initial	initial	ADJ
ftr-1851	792	10	setback	setback	NOUN
ftr-1851	792	11	in	in	ADP
ftr-1851	792	12	the	the	DET
ftr-1851	792	13	tax	tax	NOUN
ftr-1851	792	14	court	court	NOUN
ftr-1851	792	15	,	,	PUNCT
ftr-1851	792	16	exxon	exxon	PROPN
ftr-1851	792	17	has	have	AUX
ftr-1851	792	18	been	be	AUX
ftr-1851	792	19	meeting	meet	VERB
ftr-1851	792	20	with	with	ADP
ftr-1851	792	21	success	success	NOUN
ftr-1851	792	22	in	in	ADP
ftr-1851	792	23	the	the	DET
ftr-1851	792	24	federal	federal	ADJ
ftr-1851	792	25	circuit	circuit	NOUN
ftr-1851	792	26	on	on	ADP
ftr-1851	792	27	the	the	DET
ftr-1851	792	28	issue	issue	NOUN
ftr-1851	792	29	of	of	ADP
ftr-1851	792	30	taking	take	VERB
ftr-1851	792	31	percentage	percentage	NOUN
ftr-1851	792	32	depletion	depletion	NOUN
ftr-1851	792	33	on	on	ADP
ftr-1851	792	34	fixed	fix	VERB
ftr-1851	792	35	contract	contract	NOUN
ftr-1851	792	36	natural	natural	ADJ
ftr-1851	792	37	gas	gas	NOUN
ftr-1851	792	38	on	on	ADP
ftr-1851	792	39	representative	representative	ADJ
ftr-1851	792	40	market	market	NOUN
ftr-1851	792	41	or	or	CCONJ
ftr-1851	792	42	field	field	NOUN
ftr-1851	792	43	prices	price	NOUN
ftr-1851	792	44	that	that	PRON
ftr-1851	792	45	are	be	AUX
ftr-1851	792	46	greatly	greatly	ADV
ftr-1851	792	47	in	in	ADP
ftr-1851	792	48	excess	excess	NOUN
ftr-1851	792	49	of	of	ADP
ftr-1851	792	50	the	the	DET
ftr-1851	792	51	actual	actual	ADJ
ftr-1851	792	52	sale	sale	NOUN
ftr-1851	792	53	price	price	NOUN
ftr-1851	792	54	for	for	ADP
ftr-1851	792	55	the	the	DET
ftr-1851	792	56	gas	gas	NOUN
ftr-1851	792	57	.	.	PUNCT
ftr-1851	793	1	a.	a.	NOUN
ftr-1851	793	2	tax	tax	PROPN
ftr-1851	793	3	court	court	NOUN
ftr-1851	793	4	:	:	PUNCT
ftr-1851	793	5	taxpayer	taxpayer	NOUN
ftr-1851	793	6	not	not	PART
ftr-1851	793	7	permitted	permit	VERB
ftr-1851	793	8	to	to	PART
ftr-1851	793	9	follow	follow	VERB
ftr-1851	793	10	the	the	DET
ftr-1851	793	11	literal	literal	ADJ
ftr-1851	793	12	language	language	NOUN
ftr-1851	793	13	of	of	ADP
ftr-1851	793	14	the	the	DET
ftr-1851	793	15	regulations	regulation	NOUN
ftr-1851	793	16	.	.	PUNCT
ftr-1851	794	1	exxon	exxon	PROPN
ftr-1851	794	2	corp	corp	PROPN
ftr-1851	794	3	.	.	PROPN
ftr-1851	794	4	v.	v.	PROPN
ftr-1851	794	5	commissioner	commissioner	PROPN
ftr-1851	794	6	,	,	PUNCT
ftr-1851	794	7	102	102	NUM
ftr-1851	794	8	t.c	t.c	PROPN
ftr-1851	794	9	.	.	PROPN
ftr-1851	794	10	721	721	NUM
ftr-1851	794	11	(	(	PUNCT
ftr-1851	794	12	6/6/94	6/6/94	NOUN
ftr-1851	794	13	)	)	PUNCT
ftr-1851	794	14	.	.	PUNCT
ftr-1851	795	1	taxpayer	taxpayer	NOUN
ftr-1851	795	2	was	be	AUX
ftr-1851	795	3	not	not	PART
ftr-1851	795	4	permitted	permit	VERB
ftr-1851	795	5	to	to	PART
ftr-1851	795	6	follow	follow	VERB
ftr-1851	795	7	the	the	DET
ftr-1851	795	8	literal	literal	ADJ
ftr-1851	795	9	language	language	NOUN
ftr-1851	795	10	of	of	ADP
ftr-1851	795	11	reg	reg	NOUN
ftr-1851	795	12	.	.	PUNCT
ftr-1851	796	1	§	§	PROPN
ftr-1851	796	2	1.6133(a	1.6133(a	NUM
ftr-1851	796	3	)	)	PUNCT
ftr-1851	796	4	and	and	CCONJ
ftr-1851	796	5	use	use	VERB
ftr-1851	796	6	"	"	PUNCT
ftr-1851	796	7	representative	representative	ADJ
ftr-1851	796	8	market	market	NOUN
ftr-1851	796	9	or	or	CCONJ
ftr-1851	796	10	field	field	NOUN
ftr-1851	796	11	prices	price	NOUN
ftr-1851	796	12	"	"	PUNCT
ftr-1851	796	13	(	(	PUNCT
ftr-1851	796	14	rmfp	rmfp	NOUN
ftr-1851	796	15	)	)	PUNCT
ftr-1851	796	16	in	in	ADP
ftr-1851	796	17	determining	determine	VERB
ftr-1851	796	18	"	"	PUNCT
ftr-1851	796	19	gross	gross	ADJ
ftr-1851	796	20	income	income	NOUN
ftr-1851	796	21	from	from	ADP
ftr-1851	796	22	the	the	DET
ftr-1851	796	23	property	property	NOUN
ftr-1851	796	24	"	"	PUNCT
ftr-1851	796	25	for	for	ADP
ftr-1851	796	26	purposes	purpose	NOUN
ftr-1851	796	27	of	of	ADP
ftr-1851	796	28	computing	compute	VERB
ftr-1851	796	29	percentage	percentage	NOUN
ftr-1851	796	30	depletion	depletion	NOUN
ftr-1851	796	31	under	under	ADP
ftr-1851	796	32	§	§	NOUN
ftr-1851	796	33	613a(b)(1)(b	613a(b)(1)(b	NUM
ftr-1851	796	34	)	)	PUNCT
ftr-1851	796	35	[	[	X
ftr-1851	796	36	"	"	PUNCT
ftr-1851	796	37	fixed	fixed	ADJ
ftr-1851	796	38	contract	contract	NOUN
ftr-1851	796	39	"	"	PUNCT
ftr-1851	796	40	exception	exception	NOUN
ftr-1851	796	41	]	]	PUNCT
ftr-1851	796	42	.	.	PUNCT
ftr-1851	797	1	even	even	ADV
ftr-1851	797	2	though	though	SCONJ
ftr-1851	797	3	the	the	DET
ftr-1851	797	4	regulation	regulation	NOUN
ftr-1851	797	5	states	state	VERB
ftr-1851	797	6	that	that	SCONJ
ftr-1851	797	7	"	"	PUNCT
ftr-1851	797	8	the	the	DET
ftr-1851	797	9	gross	gross	ADJ
ftr-1851	797	10	income	income	NOUN
ftr-1851	797	11	from	from	ADP
ftr-1851	797	12	the	the	DET
ftr-1851	797	13	property	property	NOUN
ftr-1851	797	14	shall	shall	AUX
ftr-1851	797	15	be	be	AUX
ftr-1851	797	16	assumed	assume	VERB
ftr-1851	797	17	to	to	PART
ftr-1851	797	18	be	be	AUX
ftr-1851	797	19	equivalent	equivalent	ADJ
ftr-1851	797	20	to	to	PART
ftr-1851	797	21	rmfp	rmfp	VERB
ftr-1851	797	22	"	"	PUNCT
ftr-1851	797	23	with	with	ADP
ftr-1851	797	24	respect	respect	NOUN
ftr-1851	797	25	to	to	ADP
ftr-1851	797	26	natural	natural	ADJ
ftr-1851	797	27	gas	gas	NOUN
ftr-1851	797	28	transported	transport	VERB
ftr-1851	797	29	from	from	ADP
ftr-1851	797	30	the	the	DET
ftr-1851	797	31	premises	premise	NOUN
ftr-1851	797	32	prior	prior	ADV
ftr-1851	797	33	to	to	ADP
ftr-1851	797	34	sale	sale	NOUN
ftr-1851	797	35	,	,	PUNCT
ftr-1851	797	36	the	the	DET
ftr-1851	797	37	purpose	purpose	NOUN
ftr-1851	797	38	of	of	ADP
ftr-1851	797	39	that	that	DET
ftr-1851	797	40	provision	provision	NOUN
ftr-1851	797	41	was	be	AUX
ftr-1851	797	42	to	to	PART
ftr-1851	797	43	prevent	prevent	VERB
ftr-1851	797	44	integrated	integrated	ADJ
ftr-1851	797	45	producers	producer	NOUN
ftr-1851	797	46	from	from	ADP
ftr-1851	797	47	taking	take	VERB
ftr-1851	797	48	depletion	depletion	NOUN
ftr-1851	797	49	deductions	deduction	NOUN
ftr-1851	797	50	on	on	ADP
ftr-1851	797	51	transportation	transportation	NOUN
ftr-1851	797	52	,	,	PUNCT
ftr-1851	797	53	refiing	refiing	NOUN
ftr-1851	797	54	,	,	PUNCT
ftr-1851	797	55	etc	etc	X
ftr-1851	797	56	.	.	X
ftr-1851	797	57	and	and	CCONJ
ftr-1851	797	58	not	not	PART
ftr-1851	797	59	to	to	PART
ftr-1851	797	60	permit	permit	VERB
ftr-1851	797	61	a	a	DET
ftr-1851	797	62	taxpayer	taxpayer	NOUN
ftr-1851	797	63	to	to	PART
ftr-1851	797	64	take	take	VERB
ftr-1851	797	65	depletion	depletion	NOUN
ftr-1851	797	66	based	base	VERB
ftr-1851	797	67	upon	upon	SCONJ
ftr-1851	797	68	a	a	DET
ftr-1851	797	69	rmfp	rmfp	NOUN
ftr-1851	797	70	price	price	NOUN
ftr-1851	797	71	five	five	NUM
ftr-1851	797	72	times	time	NOUN
ftr-1851	797	73	the	the	DET
ftr-1851	797	74	actual	actual	ADJ
ftr-1851	797	75	sales	sale	NOUN
ftr-1851	797	76	price	price	NOUN
ftr-1851	797	77	of	of	ADP
ftr-1851	797	78	the	the	DET
ftr-1851	797	79	natural	natural	ADJ
ftr-1851	797	80	gas	gas	NOUN
ftr-1851	797	81	to	to	ADP
ftr-1851	797	82	an	an	DET
ftr-1851	797	83	exxon	exxon	PROPN
ftr-1851	797	84	affiliate	affiliate	NOUN
ftr-1851	797	85	.	.	PUNCT
ftr-1851	798	1	the	the	DET
ftr-1851	798	2	actual	actual	ADJ
ftr-1851	798	3	contract	contract	NOUN
ftr-1851	798	4	sales	sale	NOUN
ftr-1851	798	5	price	price	NOUN
ftr-1851	798	6	was	be	AUX
ftr-1851	798	7	therefore	therefore	ADV
ftr-1851	798	8	reduced	reduce	VERB
ftr-1851	798	9	by	by	ADP
ftr-1851	798	10	royalties	royalty	NOUN
ftr-1851	798	11	and	and	CCONJ
ftr-1851	798	12	transportation	transportation	NOUN
ftr-1851	798	13	expenses	expense	NOUN
ftr-1851	798	14	to	to	PART
ftr-1851	798	15	determine	determine	VERB
ftr-1851	798	16	"	"	PUNCT
ftr-1851	798	17	gross	gross	ADJ
ftr-1851	798	18	income	income	NOUN
ftr-1851	798	19	from	from	ADP
ftr-1851	798	20	the	the	DET
ftr-1851	798	21	property	property	NOUN
ftr-1851	798	22	.	.	PUNCT
ftr-1851	798	23	"	"	PUNCT
ftr-1851	799	1	b.	b.	PROPN
ftr-1851	799	2	same	same	ADJ
ftr-1851	799	3	issue	issue	NOUN
ftr-1851	799	4	in	in	ADP
ftr-1851	799	5	court	court	NOUN
ftr-1851	799	6	of	of	ADP
ftr-1851	799	7	federal	federal	ADJ
ftr-1851	799	8	claims	claim	NOUN
ftr-1851	799	9	.	.	PUNCT
ftr-1851	800	1	exxon	exxon	PROPN
ftr-1851	800	2	corp	corp	PROPN
ftr-1851	800	3	.	.	PROPN
ftr-1851	800	4	v.	v.	PROPN
ftr-1851	800	5	united	united	PROPN
ftr-1851	800	6	states	states	PROPN
ftr-1851	800	7	,	,	PUNCT
ftr-1851	800	8	33	33	NUM
ftr-1851	800	9	fed	feed	VERB
ftr-1851	800	10	.	.	PUNCT
ftr-1851	801	1	cl	cl	NOUN
ftr-1851	801	2	.	.	PUNCT
ftr-1851	802	1	250	250	NUM
ftr-1851	802	2	,	,	PUNCT
ftr-1851	802	3	75	75	NUM
ftr-1851	802	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	802	5	95	95	NUM
ftr-1851	802	6	-	-	SYM
ftr-1851	802	7	1733	1733	NUM
ftr-1851	802	8	,	,	PUNCT
ftr-1851	802	9	95	95	NUM
ftr-1851	802	10	-	-	SYM
ftr-1851	802	11	1	1	NUM
ftr-1851	802	12	u.s.t.c	u.s.t.c	PROPN
ftr-1851	802	13	.	.	PROPN
ftr-1851	802	14	50,245	50,245	NUM
ftr-1851	802	15	(	(	PUNCT
ftr-1851	802	16	fed	fed	PROPN
ftr-1851	802	17	.	.	PUNCT
ftr-1851	803	1	cl	cl	NOUN
ftr-1851	803	2	.	.	PUNCT
ftr-1851	804	1	4/11/95	4/11/95	NUM
ftr-1851	804	2	)	)	PUNCT
ftr-1851	804	3	.	.	PUNCT
ftr-1851	805	1	on	on	ADP
ftr-1851	805	2	the	the	DET
ftr-1851	805	3	same	same	ADJ
ftr-1851	805	4	issue	issue	NOUN
ftr-1851	805	5	,	,	PUNCT
ftr-1851	805	6	the	the	DET
ftr-1851	805	7	court	court	NOUN
ftr-1851	805	8	held	hold	VERB
ftr-1851	805	9	,	,	PUNCT
ftr-1851	805	10	that	that	SCONJ
ftr-1851	805	11	while	while	SCONJ
ftr-1851	805	12	the	the	DET
ftr-1851	805	13	amount	amount	NOUN
ftr-1851	805	14	upon	upon	SCONJ
ftr-1851	805	15	which	which	DET
ftr-1851	805	16	depletion	depletion	NOUN
ftr-1851	805	17	can	can	AUX
ftr-1851	805	18	be	be	AUX
ftr-1851	805	19	taken	take	VERB
ftr-1851	805	20	is	be	AUX
ftr-1851	805	21	not	not	PART
ftr-1851	805	22	necessarily	necessarily	ADV
ftr-1851	805	23	limited	limit	VERB
ftr-1851	805	24	by	by	ADP
ftr-1851	805	25	actual	actual	ADJ
ftr-1851	805	26	gross	gross	ADJ
ftr-1851	805	27	income	income	NOUN
ftr-1851	806	1	[	[	X
ftr-1851	806	2	21	21	NUM
ftr-1851	806	3	cents	cent	NOUN
ftr-1851	806	4	]	]	PUNCT
ftr-1851	806	5	,	,	PUNCT
ftr-1851	806	6	the	the	DET
ftr-1851	806	7	rmfp	rmfp	NOUN
ftr-1851	806	8	calculated	calculate	VERB
ftr-1851	806	9	by	by	ADP
ftr-1851	806	10	exxon	exxon	PROPN
ftr-1851	807	1	[	[	PUNCT
ftr-1851	807	2	41	41	NUM
ftr-1851	807	3	cents	cent	NOUN
ftr-1851	807	4	]	]	PUNCT
ftr-1851	807	5	was	be	AUX
ftr-1851	807	6	not	not	PART
ftr-1851	807	7	a	a	DET
ftr-1851	807	8	reasonable	reasonable	ADJ
ftr-1851	807	9	basis	basis	NOUN
ftr-1851	807	10	upon	upon	SCONJ
ftr-1851	807	11	which	which	DET
ftr-1851	807	12	depletion	depletion	NOUN
ftr-1851	807	13	may	may	AUX
ftr-1851	807	14	be	be	AUX
ftr-1851	807	15	taken	take	VERB
ftr-1851	807	16	and	and	CCONJ
ftr-1851	807	17	[	[	X
ftr-1851	807	18	based	base	VERB
ftr-1851	807	19	upon	upon	SCONJ
ftr-1851	807	20	the	the	DET
ftr-1851	807	21	burden	burden	NOUN
ftr-1851	807	22	of	of	ADP
ftr-1851	807	23	proof	proof	NOUN
ftr-1851	807	24	]	]	PUNCT
ftr-1851	807	25	the	the	DET
ftr-1851	807	26	complaint	complaint	NOUN
ftr-1851	807	27	was	be	AUX
ftr-1851	807	28	dismissed	dismiss	VERB
ftr-1851	807	29	.	.	PUNCT
ftr-1851	808	1	but	but	CCONJ
ftr-1851	808	2	reversed	reverse	VERB
ftr-1851	808	3	....	....	PUNCT
ftr-1851	809	1	20041	20041	NUM
ftr-1851	809	2	florida	florida	PROPN
ftr-1851	809	3	tax	tax	PROPN
ftr-1851	809	4	review	review	PROPN
ftr-1851	809	5	c.	c.	PROPN
ftr-1851	809	6	federal	federal	PROPN
ftr-1851	809	7	circuit	circuit	PROPN
ftr-1851	809	8	holds	hold	VERB
ftr-1851	809	9	that	that	SCONJ
ftr-1851	809	10	rmifp	rmifp	PRON
ftr-1851	809	11	which	which	PRON
ftr-1851	809	12	exceeds	exceed	VERB
ftr-1851	809	13	actual	actual	ADJ
ftr-1851	809	14	gross	gross	ADJ
ftr-1851	809	15	receipts	receipt	NOUN
ftr-1851	809	16	is	be	AUX
ftr-1851	809	17	not	not	PART
ftr-1851	809	18	precluded	preclude	VERB
ftr-1851	809	19	,	,	PUNCT
ftr-1851	809	20	nor	nor	CCONJ
ftr-1851	809	21	is	be	AUX
ftr-1851	809	22	it	it	PRON
ftr-1851	809	23	per	per	ADV
ftr-1851	809	24	se	se	X
ftr-1851	809	25	"	"	PUNCT
ftr-1851	809	26	unreasonable	unreasonable	ADJ
ftr-1851	809	27	.	.	PUNCT
ftr-1851	809	28	"	"	PUNCT
ftr-1851	810	1	exxon	exxon	PROPN
ftr-1851	810	2	cor	cor	PROPN
ftr-1851	810	3	.	.	PROPN
ftr-1851	811	1	v.	v.	PROPN
ftr-1851	811	2	united	united	PROPN
ftr-1851	811	3	states	states	PROPN
ftr-1851	811	4	,	,	PUNCT
ftr-1851	811	5	88	88	NUM
ftr-1851	811	6	f.3d	f.3d	NUM
ftr-1851	811	7	968	968	NUM
ftr-1851	811	8	,	,	PUNCT
ftr-1851	811	9	77	77	NUM
ftr-1851	811	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	811	11	96	96	NUM
ftr-1851	811	12	-	-	SYM
ftr-1851	811	13	2521	2521	NUM
ftr-1851	811	14	,	,	PUNCT
ftr-1851	811	15	96	96	NUM
ftr-1851	811	16	-	-	SYM
ftr-1851	811	17	2	2	NUM
ftr-1851	811	18	u.s.t.c	u.s.t.c	PROPN
ftr-1851	811	19	.	.	PROPN
ftr-1851	812	1	50,324	50,324	NUM
ftr-1851	812	2	(	(	PUNCT
ftr-1851	812	3	fed	fed	PROPN
ftr-1851	812	4	.	.	PUNCT
ftr-1851	812	5	cir	cir	PROPN
ftr-1851	812	6	.	.	PUNCT
ftr-1851	813	1	6/20/96	6/20/96	NUM
ftr-1851	813	2	)	)	PUNCT
ftr-1851	813	3	,	,	PUNCT
ftr-1851	813	4	cert	cert	PROPN
ftr-1851	813	5	.	.	PUNCT
ftr-1851	814	1	denied	deny	VERB
ftr-1851	814	2	520	520	NUM
ftr-1851	814	3	u.s	u.s	PROPN
ftr-1851	814	4	.	.	PROPN
ftr-1851	814	5	1119	1119	NUM
ftr-1851	814	6	(	(	PUNCT
ftr-1851	814	7	3/17/97	3/17/97	NUM
ftr-1851	814	8	)	)	PUNCT
ftr-1851	814	9	,	,	PUNCT
ftr-1851	814	10	rev'g	rev'g	NOUN
ftr-1851	814	11	and	and	CCONJ
ftr-1851	814	12	remanding	remand	VERB
ftr-1851	814	13	33	33	NUM
ftr-1851	814	14	fed	feed	VERB
ftr-1851	814	15	.	.	PUNCT
ftr-1851	815	1	cl	cl	NOUN
ftr-1851	815	2	.	.	PUNCT
ftr-1851	816	1	250,95	250,95	NUM
ftr-1851	816	2	-	-	SYM
ftr-1851	816	3	1	1	NUM
ftr-1851	816	4	u.s.t.c	u.s.t.c	PROPN
ftr-1851	816	5	.	.	PROPN
ftr-1851	816	6	50,245	50,245	NUM
ftr-1851	816	7	(	(	PUNCT
ftr-1851	816	8	fed	fed	PROPN
ftr-1851	816	9	.	.	PUNCT
ftr-1851	817	1	cl	cl	NOUN
ftr-1851	817	2	.	.	PUNCT
ftr-1851	818	1	1995	1995	NUM
ftr-1851	818	2	)	)	PUNCT
ftr-1851	818	3	.	.	PUNCT
ftr-1851	819	1	the	the	DET
ftr-1851	819	2	court	court	NOUN
ftr-1851	819	3	held	hold	VERB
ftr-1851	819	4	that	that	SCONJ
ftr-1851	819	5	the	the	DET
ftr-1851	819	6	taxpayer	taxpayer	NOUN
ftr-1851	819	7	was	be	AUX
ftr-1851	819	8	entitled	entitle	VERB
ftr-1851	819	9	to	to	PART
ftr-1851	819	10	calculate	calculate	VERB
ftr-1851	819	11	its	its	PRON
ftr-1851	819	12	depletion	depletion	NOUN
ftr-1851	819	13	deduction	deduction	NOUN
ftr-1851	819	14	based	base	VERB
ftr-1851	819	15	upon	upon	SCONJ
ftr-1851	819	16	an	an	DET
ftr-1851	819	17	rmfp	rmfp	NOUN
ftr-1851	819	18	of	of	ADP
ftr-1851	819	19	39	39	NUM
ftr-1851	819	20	cents	cent	NOUN
ftr-1851	819	21	based	base	VERB
ftr-1851	819	22	upon	upon	SCONJ
ftr-1851	819	23	the	the	DET
ftr-1851	819	24	wellhead	wellhead	NOUN
ftr-1851	819	25	price	price	NOUN
ftr-1851	819	26	that	that	PRON
ftr-1851	819	27	would	would	AUX
ftr-1851	819	28	be	be	AUX
ftr-1851	819	29	realized	realize	VERB
ftr-1851	819	30	by	by	ADP
ftr-1851	819	31	nonintegrated	nonintegrate	VERB
ftr-1851	819	32	producers	producer	NOUN
ftr-1851	819	33	.	.	PUNCT
ftr-1851	820	1	the	the	DET
ftr-1851	820	2	court	court	NOUN
ftr-1851	820	3	further	far	ADV
ftr-1851	820	4	held	hold	VERB
ftr-1851	820	5	that	that	SCONJ
ftr-1851	820	6	the	the	DET
ftr-1851	820	7	court	court	NOUN
ftr-1851	820	8	of	of	ADP
ftr-1851	820	9	federal	federal	ADJ
ftr-1851	820	10	claims	claim	NOUN
ftr-1851	820	11	should	should	AUX
ftr-1851	820	12	not	not	PART
ftr-1851	820	13	have	have	AUX
ftr-1851	820	14	limited	limit	VERB
ftr-1851	820	15	the	the	DET
ftr-1851	820	16	price	price	NOUN
ftr-1851	820	17	by	by	ADP
ftr-1851	820	18	making	make	VERB
ftr-1851	820	19	an	an	DET
ftr-1851	820	20	independent	independent	ADJ
ftr-1851	820	21	assessment	assessment	NOUN
ftr-1851	820	22	of	of	ADP
ftr-1851	820	23	the	the	DET
ftr-1851	820	24	reasonableness	reasonableness	NOUN
ftr-1851	820	25	of	of	ADP
ftr-1851	820	26	the	the	DET
ftr-1851	820	27	price	price	NOUN
ftr-1851	820	28	because	because	SCONJ
ftr-1851	820	29	the	the	DET
ftr-1851	820	30	§	§	PROPN
ftr-1851	820	31	611	611	NUM
ftr-1851	820	32	(	(	PUNCT
ftr-1851	820	33	a	a	DET
ftr-1851	820	34	)	)	PUNCT
ftr-1851	820	35	language	language	NOUN
ftr-1851	820	36	"	"	PUNCT
ftr-1851	820	37	reasonable	reasonable	ADJ
ftr-1851	820	38	allowance	allowance	NOUN
ftr-1851	820	39	.	.	PUNCT
ftr-1851	820	40	.	.	PUNCT
ftr-1851	821	1	.	.	PUNCT
ftr-1851	822	1	in	in	ADP
ftr-1851	822	2	each	each	DET
ftr-1851	822	3	case	case	NOUN
ftr-1851	822	4	"	"	PUNCT
ftr-1851	822	5	refers	refer	VERB
ftr-1851	822	6	to	to	ADP
ftr-1851	822	7	the	the	DET
ftr-1851	822	8	different	different	ADJ
ftr-1851	822	9	types	type	NOUN
ftr-1851	822	10	of	of	ADP
ftr-1851	822	11	depletable	depletable	ADJ
ftr-1851	822	12	resource	resource	NOUN
ftr-1851	822	13	,	,	PUNCT
ftr-1851	822	14	not	not	PART
ftr-1851	822	15	to	to	ADP
ftr-1851	822	16	individual	individual	ADJ
ftr-1851	822	17	taxpayers	taxpayer	NOUN
ftr-1851	822	18	.	.	PUNCT
ftr-1851	823	1	d.	d.	PROPN
ftr-1851	823	2	and	and	CCONJ
ftr-1851	823	3	you	you	PRON
ftr-1851	823	4	thought	think	VERB
ftr-1851	823	5	you	you	PRON
ftr-1851	823	6	could	could	AUX
ftr-1851	823	7	n't	not	PART
ftr-1851	823	8	deplete	deplete	VERB
ftr-1851	823	9	more	more	ADJ
ftr-1851	823	10	than	than	ADP
ftr-1851	823	11	your	your	PRON
ftr-1851	823	12	gross	gross	ADJ
ftr-1851	823	13	income	income	NOUN
ftr-1851	823	14	.	.	PUNCT
ftr-1851	824	1	of	of	ADV
ftr-1851	824	2	course	course	ADV
ftr-1851	824	3	you	you	PRON
ftr-1851	824	4	can	can	AUX
ftr-1851	824	5	,	,	PUNCT
ftr-1851	824	6	silly	silly	ADJ
ftr-1851	824	7	boy	boy	NOUN
ftr-1851	824	8	.	.	PUNCT
ftr-1851	825	1	exxon	exxon	PROPN
ftr-1851	825	2	corp	corp	PROPN
ftr-1851	825	3	.	.	PROPN
ftr-1851	825	4	v.	v.	PROPN
ftr-1851	825	5	united	united	PROPN
ftr-1851	825	6	states	states	PROPN
ftr-1851	825	7	,	,	PUNCT
ftr-1851	825	8	45	45	NUM
ftr-1851	825	9	fed	feed	VERB
ftr-1851	825	10	.	.	PUNCT
ftr-1851	826	1	cl	cl	NOUN
ftr-1851	826	2	.	.	PUNCT
ftr-1851	827	1	581	581	NUM
ftr-1851	827	2	,	,	PUNCT
ftr-1851	827	3	84	84	NUM
ftr-1851	827	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	827	5	7235	7235	NUM
ftr-1851	827	6	,	,	PUNCT
ftr-1851	827	7	2000	2000	NUM
ftr-1851	827	8	-	-	SYM
ftr-1851	827	9	1	1	NUM
ftr-1851	827	10	u.s.t.c	u.s.t.c	PROPN
ftr-1851	827	11	.	.	PROPN
ftr-1851	827	12	50,116	50,116	NUM
ftr-1851	827	13	(	(	PUNCT
ftr-1851	827	14	fed	fed	PROPN
ftr-1851	827	15	.	.	PUNCT
ftr-1851	828	1	cl	cl	NOUN
ftr-1851	828	2	.	.	PUNCT
ftr-1851	829	1	12/2/99	12/2/99	NUM
ftr-1851	829	2	)	)	PUNCT
ftr-1851	829	3	.	.	PUNCT
ftr-1851	830	1	exxon	exxon	PROPN
ftr-1851	830	2	sought	seek	VERB
ftr-1851	830	3	a	a	DET
ftr-1851	830	4	$	$	SYM
ftr-1851	830	5	172.6	172.6	NUM
ftr-1851	830	6	million	million	NUM
ftr-1851	830	7	refund	refund	NOUN
ftr-1851	830	8	based	base	VERB
ftr-1851	830	9	on	on	ADP
ftr-1851	830	10	percentage	percentage	NOUN
ftr-1851	830	11	depletion	depletion	NOUN
ftr-1851	830	12	for	for	ADP
ftr-1851	830	13	1975	1975	NUM
ftr-1851	830	14	,	,	PUNCT
ftr-1851	830	15	under	under	ADP
ftr-1851	830	16	§	§	NOUN
ftr-1851	830	17	613a(b)(1)(b	613a(b)(1)(b	NUM
ftr-1851	830	18	)	)	PUNCT
ftr-1851	830	19	,	,	PUNCT
ftr-1851	830	20	allowing	allow	VERB
ftr-1851	830	21	§	§	ADJ
ftr-1851	830	22	613	613	NUM
ftr-1851	830	23	percentage	percentage	NOUN
ftr-1851	830	24	depletion	depletion	NOUN
ftr-1851	830	25	for	for	ADP
ftr-1851	830	26	natural	natural	ADJ
ftr-1851	830	27	gas	gas	NOUN
ftr-1851	830	28	sold	sell	VERB
ftr-1851	830	29	under	under	ADP
ftr-1851	830	30	a	a	DET
ftr-1851	830	31	fixed	fix	VERB
ftr-1851	830	32	contract	contract	NOUN
ftr-1851	830	33	.	.	PUNCT
ftr-1851	831	1	the	the	DET
ftr-1851	831	2	long	long	ADJ
ftr-1851	831	3	-	-	PUNCT
ftr-1851	831	4	term	term	NOUN
ftr-1851	831	5	contracts	contract	NOUN
ftr-1851	831	6	in	in	ADP
ftr-1851	831	7	issue	issue	NOUN
ftr-1851	831	8	were	be	AUX
ftr-1851	831	9	with	with	ADP
ftr-1851	831	10	houston	houston	PROPN
ftr-1851	831	11	lighting	lighting	PROPN
ftr-1851	831	12	&	&	CCONJ
ftr-1851	831	13	power	power	PROPN
ftr-1851	831	14	co.	co.	PROPN
ftr-1851	831	15	(	(	PUNCT
ftr-1851	831	16	hl&p	hl&p	PROPN
ftr-1851	831	17	)	)	PUNCT
ftr-1851	831	18	and	and	CCONJ
ftr-1851	831	19	with	with	ADP
ftr-1851	831	20	southwestern	southwestern	ADJ
ftr-1851	831	21	electric	electric	ADJ
ftr-1851	831	22	and	and	CCONJ
ftr-1851	831	23	power	power	PROPN
ftr-1851	831	24	co.	co.	PROPN
ftr-1851	831	25	(	(	PUNCT
ftr-1851	831	26	swepco	swepco	PROPN
ftr-1851	831	27	)	)	PUNCT
ftr-1851	831	28	,	,	PUNCT
ftr-1851	831	29	the	the	DET
ftr-1851	831	30	irs	irs	PROPN
ftr-1851	831	31	assessed	assess	VERB
ftr-1851	831	32	a	a	DET
ftr-1851	831	33	deficiency	deficiency	NOUN
ftr-1851	831	34	for	for	ADP
ftr-1851	831	35	1975	1975	NUM
ftr-1851	831	36	on	on	ADP
ftr-1851	831	37	the	the	DET
ftr-1851	831	38	grounds	ground	NOUN
ftr-1851	831	39	that	that	SCONJ
ftr-1851	831	40	exxon	exxon	PROPN
ftr-1851	831	41	was	be	AUX
ftr-1851	831	42	not	not	PART
ftr-1851	831	43	entitled	entitle	VERB
ftr-1851	831	44	to	to	PART
ftr-1851	831	45	use	use	VERB
ftr-1851	831	46	the	the	DET
ftr-1851	831	47	rmfp	rmfp	NOUN
ftr-1851	831	48	under	under	ADP
ftr-1851	831	49	reg	reg	NOUN
ftr-1851	831	50	.	.	PUNCT
ftr-1851	832	1	§	§	PROPN
ftr-1851	832	2	1.6133(a	1.6133(a	NUM
ftr-1851	832	3	)	)	PUNCT
ftr-1851	833	1	to	to	PART
ftr-1851	833	2	compute	compute	VERB
ftr-1851	833	3	percentage	percentage	NOUN
ftr-1851	833	4	depletion	depletion	NOUN
ftr-1851	833	5	because	because	SCONJ
ftr-1851	833	6	the	the	DET
ftr-1851	833	7	fixed	fix	VERB
ftr-1851	833	8	-	-	PUNCT
ftr-1851	833	9	contract	contract	NOUN
ftr-1851	833	10	exception	exception	NOUN
ftr-1851	833	11	in	in	ADP
ftr-1851	833	12	§	§	NOUN
ftr-1851	833	13	613a(b)(1)(b	613a(b)(1)(b	NUM
ftr-1851	833	14	)	)	PUNCT
ftr-1851	833	15	did	do	AUX
ftr-1851	833	16	not	not	PART
ftr-1851	833	17	permit	permit	VERB
ftr-1851	833	18	use	use	NOUN
ftr-1851	833	19	of	of	ADP
ftr-1851	833	20	the	the	DET
ftr-1851	833	21	rmfp	rmfp	NOUN
ftr-1851	833	22	.	.	PUNCT
ftr-1851	834	1	exxon	exxon	PROPN
ftr-1851	834	2	filed	file	VERB
ftr-1851	834	3	suit	suit	NOUN
ftr-1851	834	4	,	,	PUNCT
ftr-1851	834	5	and	and	CCONJ
ftr-1851	834	6	the	the	DET
ftr-1851	834	7	court	court	NOUN
ftr-1851	834	8	of	of	ADP
ftr-1851	834	9	claims	claim	NOUN
ftr-1851	834	10	initially	initially	ADV
ftr-1851	834	11	denied	deny	VERB
ftr-1851	834	12	the	the	DET
ftr-1851	834	13	government	government	NOUN
ftr-1851	834	14	's	's	PART
ftr-1851	834	15	motion	motion	NOUN
ftr-1851	834	16	for	for	ADP
ftr-1851	834	17	summary	summary	NOUN
ftr-1851	834	18	judgment	judgment	NOUN
ftr-1851	834	19	,	,	PUNCT
ftr-1851	834	20	in	in	ADP
ftr-1851	834	21	which	which	PRON
ftr-1851	834	22	the	the	DET
ftr-1851	834	23	government	government	NOUN
ftr-1851	834	24	argued	argue	VERB
ftr-1851	834	25	that	that	SCONJ
ftr-1851	834	26	reg	reg	NOUN
ftr-1851	834	27	.	.	PUNCT
ftr-1851	835	1	§	§	NOUN
ftr-1851	835	2	1.613	1.613	NUM
ftr-1851	835	3	-	-	SYM
ftr-1851	835	4	3(a	3(a	NUM
ftr-1851	835	5	)	)	PUNCT
ftr-1851	835	6	did	do	AUX
ftr-1851	835	7	not	not	PART
ftr-1851	835	8	apply	apply	VERB
ftr-1851	835	9	to	to	ADP
ftr-1851	835	10	post-1974	post-1974	ADJ
ftr-1851	835	11	depletion	depletion	NOUN
ftr-1851	835	12	allowed	allow	VERB
ftr-1851	835	13	under	under	ADP
ftr-1851	835	14	the	the	DET
ftr-1851	835	15	fixed	fix	VERB
ftr-1851	835	16	contract	contract	NOUN
ftr-1851	835	17	exception	exception	NOUN
ftr-1851	835	18	.	.	PUNCT
ftr-1851	835	19	0	0	PUNCT
ftr-1851	836	1	on	on	ADP
ftr-1851	836	2	the	the	DET
ftr-1851	836	3	government	government	NOUN
ftr-1851	836	4	's	's	PART
ftr-1851	836	5	motion	motion	NOUN
ftr-1851	836	6	for	for	ADP
ftr-1851	836	7	summary	summary	NOUN
ftr-1851	836	8	judgment	judgment	NOUN
ftr-1851	836	9	,	,	PUNCT
ftr-1851	836	10	the	the	DET
ftr-1851	836	11	court	court	NOUN
ftr-1851	836	12	(	(	PUNCT
ftr-1851	836	13	senior	senior	ADJ
ftr-1851	836	14	judge	judge	NOUN
ftr-1851	836	15	gibson	gibson	PROPN
ftr-1851	836	16	)	)	PUNCT
ftr-1851	836	17	held	hold	VERB
ftr-1851	836	18	that	that	SCONJ
ftr-1851	836	19	:	:	PUNCT
ftr-1851	836	20	(	(	PUNCT
ftr-1851	836	21	1	1	X
ftr-1851	836	22	)	)	PUNCT
ftr-1851	836	23	reg	reg	NOUN
ftr-1851	836	24	.	.	PUNCT
ftr-1851	837	1	§	§	PROPN
ftr-1851	837	2	1.6133(a	1.6133(a	NUM
ftr-1851	837	3	)	)	PUNCT
ftr-1851	837	4	,	,	PUNCT
ftr-1851	837	5	absent	absent	ADJ
ftr-1851	837	6	evidence	evidence	NOUN
ftr-1851	837	7	that	that	SCONJ
ftr-1851	837	8	the	the	DET
ftr-1851	837	9	regulation	regulation	NOUN
ftr-1851	837	10	systematically	systematically	ADV
ftr-1851	837	11	causes	cause	VERB
ftr-1851	837	12	a	a	DET
ftr-1851	837	13	material	material	ADJ
ftr-1851	837	14	distortion	distortion	NOUN
ftr-1851	837	15	of	of	ADP
ftr-1851	837	16	the	the	DET
ftr-1851	837	17	"	"	PUNCT
ftr-1851	837	18	gross	gross	ADJ
ftr-1851	837	19	income	income	NOUN
ftr-1851	837	20	from	from	ADP
ftr-1851	837	21	the	the	DET
ftr-1851	837	22	property	property	NOUN
ftr-1851	837	23	,	,	PUNCT
ftr-1851	837	24	"	"	PUNCT
ftr-1851	837	25	was	be	AUX
ftr-1851	837	26	not	not	PART
ftr-1851	837	27	facially	facially	ADV
ftr-1851	837	28	invalid	invalid	ADJ
ftr-1851	837	29	as	as	SCONJ
ftr-1851	837	30	applied	apply	VERB
ftr-1851	837	31	to	to	ADP
ftr-1851	837	32	percentage	percentage	NOUN
ftr-1851	837	33	depletion	depletion	NOUN
ftr-1851	837	34	deduction	deduction	NOUN
ftr-1851	837	35	pursuant	pursuant	NOUN
ftr-1851	837	36	to	to	ADP
ftr-1851	837	37	the	the	DET
ftr-1851	837	38	post-1974	post-1974	ADJ
ftr-1851	837	39	fixed	fix	VERB
ftr-1851	837	40	contract	contract	NOUN
ftr-1851	837	41	exception	exception	NOUN
ftr-1851	838	1	[	[	X
ftr-1851	838	2	even	even	ADV
ftr-1851	838	3	if	if	SCONJ
ftr-1851	838	4	the	the	DET
ftr-1851	838	5	rmfp	rmfp	NOUN
ftr-1851	838	6	exceeded	exceed	VERB
ftr-1851	838	7	the	the	DET
ftr-1851	838	8	actual	actual	ADJ
ftr-1851	838	9	sales	sale	NOUN
ftr-1851	838	10	price	price	NOUN
ftr-1851	838	11	,	,	PUNCT
ftr-1851	838	12	which	which	PRON
ftr-1851	838	13	it	it	PRON
ftr-1851	838	14	can	can	AUX
ftr-1851	838	15	under	under	ADP
ftr-1851	838	16	exxon	exxon	PROPN
ftr-1851	838	17	,	,	PUNCT
ftr-1851	838	18	corp	corp	PROPN
ftr-1851	838	19	.	.	PROPN
ftr-1851	838	20	v.	v.	PROPN
ftr-1851	838	21	united	united	PROPN
ftr-1851	838	22	states	states	PROPN
ftr-1851	838	23	,	,	PUNCT
ftr-1851	838	24	88	88	NUM
ftr-1851	838	25	f.3d	f.3d	NUM
ftr-1851	838	26	968	968	NUM
ftr-1851	838	27	(	(	PUNCT
ftr-1851	838	28	fed	fed	PROPN
ftr-1851	838	29	.	.	PUNCT
ftr-1851	838	30	cir	cir	PROPN
ftr-1851	838	31	.	.	PUNCT
ftr-1851	838	32	1996	1996	NUM
ftr-1851	838	33	)	)	PUNCT
ftr-1851	838	34	]	]	PUNCT
ftr-1851	838	35	,	,	PUNCT
ftr-1851	838	36	and	and	CCONJ
ftr-1851	838	37	(	(	PUNCT
ftr-1851	838	38	2	2	X
ftr-1851	838	39	)	)	PUNCT
ftr-1851	838	40	evidence	evidence	NOUN
ftr-1851	838	41	raised	raise	VERB
ftr-1851	838	42	genuine	genuine	ADJ
ftr-1851	838	43	issues	issue	NOUN
ftr-1851	838	44	of	of	ADP
ftr-1851	838	45	material	material	ADJ
ftr-1851	838	46	fact	fact	NOUN
ftr-1851	838	47	that	that	SCONJ
ftr-1851	838	48	the	the	DET
ftr-1851	838	49	regulation	regulation	NOUN
ftr-1851	838	50	produced	produce	VERB
ftr-1851	838	51	a	a	DET
ftr-1851	838	52	result	result	NOUN
ftr-1851	838	53	that	that	PRON
ftr-1851	838	54	was	be	AUX
ftr-1851	838	55	arbitrary	arbitrary	ADJ
ftr-1851	838	56	,	,	PUNCT
ftr-1851	838	57	capricious	capricious	ADJ
ftr-1851	838	58	,	,	PUNCT
ftr-1851	838	59	or	or	CCONJ
ftr-1851	838	60	manifestly	manifestly	ADV
ftr-1851	838	61	contrary	contrary	ADJ
ftr-1851	838	62	to	to	ADP
ftr-1851	838	63	the	the	DET
ftr-1851	838	64	post-1974	post-1974	ADJ
ftr-1851	838	65	statutory	statutory	ADJ
ftr-1851	838	66	percentage	percentage	NOUN
ftr-1851	838	67	depletion	depletion	NOUN
ftr-1851	838	68	scheme	scheme	NOUN
ftr-1851	838	69	.	.	PUNCT
ftr-1851	839	1	40	40	NUM
ftr-1851	839	2	fed	feed	VERB
ftr-1851	839	3	.	.	PUNCT
ftr-1851	840	1	cl	cl	NOUN
ftr-1851	840	2	.	.	PUNCT
ftr-1851	841	1	73	73	NUM
ftr-1851	841	2	(	(	PUNCT
ftr-1851	841	3	1998	1998	NUM
ftr-1851	841	4	)	)	PUNCT
ftr-1851	841	5	.	.	PUNCT
ftr-1851	842	1	after	after	ADP
ftr-1851	842	2	trial	trial	NOUN
ftr-1851	842	3	,	,	PUNCT
ftr-1851	842	4	the	the	DET
ftr-1851	842	5	court	court	NOUN
ftr-1851	842	6	held	hold	VERB
ftr-1851	842	7	:	:	PUNCT
ftr-1851	842	8	*	*	PUNCT
ftr-1851	842	9	first	first	ADV
ftr-1851	842	10	:	:	PUNCT
ftr-1851	842	11	not	not	PART
ftr-1851	842	12	all	all	PRON
ftr-1851	842	13	of	of	ADP
ftr-1851	842	14	the	the	DET
ftr-1851	842	15	natural	natural	ADJ
ftr-1851	842	16	gas	gas	NOUN
ftr-1851	842	17	was	be	AUX
ftr-1851	842	18	eligible	eligible	ADJ
ftr-1851	842	19	under	under	ADP
ftr-1851	842	20	reg	reg	NOUN
ftr-1851	842	21	.	.	PUNCT
ftr-1851	843	1	§	§	PROPN
ftr-1851	843	2	1.613a-7(c)(5	1.613a-7(c)(5	PROPN
ftr-1851	843	3	)	)	PUNCT
ftr-1851	843	4	and	and	CCONJ
ftr-1851	843	5	(	(	PUNCT
ftr-1851	843	6	d	d	NOUN
ftr-1851	843	7	)	)	PUNCT
ftr-1851	843	8	.	.	PUNCT
ftr-1851	844	1	exxon	exxon	PROPN
ftr-1851	844	2	failed	fail	VERB
ftr-1851	844	3	to	to	PART
ftr-1851	844	4	prove	prove	VERB
ftr-1851	844	5	that	that	SCONJ
ftr-1851	844	6	its	its	PRON
ftr-1851	844	7	contract	contract	NOUN
ftr-1851	844	8	with	with	ADP
ftr-1851	844	9	hl&p	hl&p	PROPN
ftr-1851	844	10	qualified	qualify	VERB
ftr-1851	844	11	as	as	ADP
ftr-1851	844	12	a	a	DET
ftr-1851	844	13	"	"	PUNCT
ftr-1851	844	14	fixed	fix	VERB
ftr-1851	844	15	contract	contract	NOUN
ftr-1851	844	16	.	.	PUNCT
ftr-1851	844	17	"	"	PUNCT
ftr-1851	845	1	the	the	DET
ftr-1851	845	2	hl&p	hl&p	PROPN
ftr-1851	845	3	excess	excess	ADJ
ftr-1851	845	4	royalty	royalty	NOUN
ftr-1851	845	5	reimbursement	reimbursement	NOUN
ftr-1851	845	6	and	and	CCONJ
ftr-1851	845	7	additional	additional	ADJ
ftr-1851	845	8	gas	gas	NOUN
ftr-1851	845	9	contract	contract	NOUN
ftr-1851	845	10	terms	term	NOUN
ftr-1851	845	11	permitted	permit	VERB
ftr-1851	845	12	exxon	exxon	PROPN
ftr-1851	845	13	,	,	PUNCT
ftr-1851	845	14	in	in	ADP
ftr-1851	845	15	part	part	NOUN
ftr-1851	845	16	,	,	PUNCT
ftr-1851	845	17	to	to	PART
ftr-1851	845	18	raise	raise	VERB
ftr-1851	845	19	prices	price	NOUN
ftr-1851	845	20	after	after	ADP
ftr-1851	845	21	feb	feb	PROPN
ftr-1851	845	22	.	.	PROPN
ftr-1851	845	23	1	1	NUM
ftr-1851	845	24	,	,	PUNCT
ftr-1851	845	25	1975	1975	NUM
ftr-1851	845	26	,	,	PUNCT
ftr-1851	845	27	by	by	ADP
ftr-1851	845	28	amounts	amount	NOUN
ftr-1851	845	29	tied	tie	VERB
ftr-1851	845	30	to	to	ADP
ftr-1851	845	31	the	the	DET
ftr-1851	845	32	market	market	NOUN
ftr-1851	845	33	price	price	NOUN
ftr-1851	845	34	for	for	ADP
ftr-1851	845	35	natural	natural	ADJ
ftr-1851	845	36	gas	gas	NOUN
ftr-1851	845	37	[	[	X
ftr-1851	845	38	which	which	PRON
ftr-1851	845	39	would	would	AUX
ftr-1851	845	40	allow	allow	VERB
ftr-1851	845	41	it	it	PRON
ftr-1851	845	42	to	to	PART
ftr-1851	845	43	recover	recover	VERB
ftr-1851	845	44	through	through	ADP
ftr-1851	845	45	price	price	NOUN
ftr-1851	845	46	increases	increase	NOUN
ftr-1851	845	47	increased	increase	VERB
ftr-1851	845	48	tax	tax	NOUN
ftr-1851	845	49	liabilities	liability	NOUN
ftr-1851	845	50	arising	arise	VERB
ftr-1851	845	51	from	from	ADP
ftr-1851	845	52	the	the	DET
ftr-1851	845	53	repeal	repeal	NOUN
ftr-1851	845	54	of	of	ADP
ftr-1851	845	55	percentage	percentage	NOUN
ftr-1851	845	56	depletion	depletion	NOUN
ftr-1851	845	57	]	]	PUNCT
ftr-1851	845	58	,	,	PUNCT
ftr-1851	845	59	and	and	CCONJ
ftr-1851	845	60	the	the	DET
ftr-1851	845	61	sales	sale	NOUN
ftr-1851	845	62	prices	price	NOUN
ftr-1851	845	63	did	do	AUX
ftr-1851	845	64	in	in	ADP
ftr-1851	845	65	fact	fact	NOUN
ftr-1851	845	66	increase	increase	NOUN
ftr-1851	845	67	.	.	PUNCT
ftr-1851	846	1	exxon	exxon	PROPN
ftr-1851	846	2	did	do	AUX
ftr-1851	846	3	not	not	PART
ftr-1851	846	4	prove	prove	VERB
ftr-1851	846	5	by	by	ADP
ftr-1851	846	6	"	"	PUNCT
ftr-1851	846	7	clear	clear	ADJ
ftr-1851	846	8	and	and	CCONJ
ftr-1851	846	9	convincing	convincing	ADJ
ftr-1851	846	10	evidence	evidence	NOUN
ftr-1851	846	11	"	"	PUNCT
ftr-1851	846	12	that	that	SCONJ
ftr-1851	846	13	the	the	DET
ftr-1851	846	14	price	price	NOUN
ftr-1851	846	15	increase	increase	NOUN
ftr-1851	846	16	did	do	AUX
ftr-1851	846	17	not	not	PART
ftr-1851	846	18	"	"	PUNCT
ftr-1851	846	19	to	to	ADP
ftr-1851	846	20	any	any	DET
ftr-1851	846	21	extent	extent	NOUN
ftr-1851	846	22	"	"	PUNCT
ftr-1851	846	23	permit	permit	VERB
ftr-1851	846	24	it	it	PRON
ftr-1851	846	25	to	to	PART
ftr-1851	846	26	recoup	recoup	VERB
ftr-1851	846	27	tax	tax	NOUN
ftr-1851	846	28	increases	increase	NOUN
ftr-1851	846	29	attributable	attributable	ADJ
ftr-1851	846	30	to	to	ADP
ftr-1851	846	31	the	the	DET
ftr-1851	846	32	repeal	repeal	NOUN
ftr-1851	846	33	of	of	ADP
ftr-1851	846	34	percentage	percentage	NOUN
ftr-1851	846	35	depletion	depletion	NOUN
ftr-1851	846	36	.	.	PUNCT
ftr-1851	847	1	the	the	DET
ftr-1851	847	2	contract	contract	NOUN
ftr-1851	847	3	with	with	ADP
ftr-1851	847	4	swepco	swepco	ADJ
ftr-1851	847	5	,	,	PUNCT
ftr-1851	847	6	however	however	ADV
ftr-1851	847	7	,	,	PUNCT
ftr-1851	847	8	was	be	AUX
ftr-1851	847	9	qualified	qualified	ADJ
ftr-1851	847	10	.	.	PUNCT
ftr-1851	848	1	although	although	SCONJ
ftr-1851	848	2	the	the	DET
ftr-1851	848	3	contract	contract	NOUN
ftr-1851	848	4	had	have	VERB
ftr-1851	848	5	a	a	DET
ftr-1851	848	6	price	price	NOUN
ftr-1851	848	7	adjustment	adjustment	NOUN
ftr-1851	848	8	clause	clause	NOUN
ftr-1851	848	9	under	under	ADP
ftr-1851	848	10	which	which	PRON
ftr-1851	848	11	exxon	exxon	PROPN
ftr-1851	848	12	"	"	PUNCT
ftr-1851	848	13	could	could	AUX
ftr-1851	848	14	potentially	potentially	ADV
ftr-1851	848	15	have	have	AUX
ftr-1851	848	16	recovered	recover	VERB
ftr-1851	848	17	a	a	DET
ftr-1851	848	18	portion	portion	NOUN
ftr-1851	848	19	of	of	ADP
ftr-1851	848	20	its	its	PRON
ftr-1851	848	21	increased	increase	VERB
ftr-1851	848	22	income	income	NOUN
ftr-1851	848	23	tax	tax	NOUN
ftr-1851	848	24	liabilities	liability	NOUN
ftr-1851	848	25	,	,	PUNCT
ftr-1851	848	26	"	"	PUNCT
ftr-1851	848	27	the	the	DET
ftr-1851	848	28	[	[	X
ftr-1851	848	29	vol.6	vol.6	NUM
ftr-1851	848	30	:	:	PUNCT
ftr-1851	848	31	s1	s1	NOUN
ftr-1851	848	32	recent	recent	ADJ
ftr-1851	848	33	developments	development	NOUN
ftr-1851	848	34	in	in	ADP
ftr-1851	848	35	federal	federal	ADJ
ftr-1851	848	36	income	income	NOUN
ftr-1851	848	37	taxation	taxation	NOUN
ftr-1851	848	38	contract	contract	NOUN
ftr-1851	848	39	qualified	qualify	VERB
ftr-1851	848	40	as	as	ADP
ftr-1851	848	41	a	a	DET
ftr-1851	848	42	"	"	PUNCT
ftr-1851	848	43	fixed	fixed	ADJ
ftr-1851	848	44	contract	contract	NOUN
ftr-1851	848	45	"	"	PUNCT
ftr-1851	848	46	because	because	SCONJ
ftr-1851	848	47	the	the	DET
ftr-1851	848	48	contract	contract	NOUN
ftr-1851	848	49	price	price	NOUN
ftr-1851	848	50	did	do	AUX
ftr-1851	848	51	not	not	PART
ftr-1851	848	52	in	in	ADP
ftr-1851	848	53	fact	fact	NOUN
ftr-1851	848	54	increase	increase	NOUN
ftr-1851	848	55	after	after	ADP
ftr-1851	848	56	february	february	PROPN
ftr-1851	848	57	1	1	NUM
ftr-1851	848	58	,	,	PUNCT
ftr-1851	848	59	1975	1975	NUM
ftr-1851	848	60	.	.	PUNCT
ftr-1851	849	1	0	0	NUM
ftr-1851	850	1	second	second	ADJ
ftr-1851	850	2	:	:	PUNCT
ftr-1851	850	3	for	for	ADP
ftr-1851	850	4	calculating	calculate	VERB
ftr-1851	850	5	exxon	exxon	PROPN
ftr-1851	850	6	's	's	PART
ftr-1851	850	7	1975	1975	NUM
ftr-1851	850	8	percentage	percentage	NOUN
ftr-1851	850	9	depletion	depletion	NOUN
ftr-1851	850	10	allowance	allowance	NOUN
ftr-1851	850	11	,	,	PUNCT
ftr-1851	850	12	the	the	DET
ftr-1851	850	13	rmfp	rmfp	NOUN
ftr-1851	850	14	is	be	AUX
ftr-1851	850	15	$	$	SYM
ftr-1851	850	16	0.6831	0.6831	NUM
ftr-1851	850	17	per	per	ADP
ftr-1851	850	18	thousand	thousand	NUM
ftr-1851	850	19	cubic	cubic	ADJ
ftr-1851	850	20	feet	foot	NOUN
ftr-1851	850	21	(	(	PUNCT
ftr-1851	850	22	mcf	mcf	NOUN
ftr-1851	850	23	)	)	PUNCT
ftr-1851	850	24	of	of	ADP
ftr-1851	850	25	natural	natural	ADJ
ftr-1851	850	26	gas	gas	NOUN
ftr-1851	850	27	that	that	PRON
ftr-1851	850	28	is	be	AUX
ftr-1851	850	29	eligible	eligible	ADJ
ftr-1851	850	30	for	for	ADP
ftr-1851	850	31	percentage	percentage	NOUN
ftr-1851	850	32	depletion	depletion	NOUN
ftr-1851	850	33	.	.	PUNCT
ftr-1851	851	1	(	(	PUNCT
ftr-1851	851	2	1	1	X
ftr-1851	851	3	)	)	PUNCT
ftr-1851	851	4	the	the	DET
ftr-1851	851	5	texas	texas	PROPN
ftr-1851	851	6	gulf	gulf	PROPN
ftr-1851	851	7	coast	coast	PROPN
ftr-1851	851	8	/	/	SYM
ftr-1851	851	9	east	east	PROPN
ftr-1851	851	10	texas	texas	PROPN
ftr-1851	851	11	region	region	PROPN
ftr-1851	851	12	,	,	PUNCT
ftr-1851	851	13	rather	rather	ADV
ftr-1851	851	14	than	than	ADP
ftr-1851	851	15	the	the	DET
ftr-1851	851	16	entire	entire	ADJ
ftr-1851	851	17	state	state	NOUN
ftr-1851	851	18	,	,	PUNCT
ftr-1851	851	19	constituted	constitute	VERB
ftr-1851	851	20	a	a	DET
ftr-1851	851	21	"	"	PUNCT
ftr-1851	851	22	market	market	NOUN
ftr-1851	851	23	area	area	NOUN
ftr-1851	851	24	that	that	PRON
ftr-1851	851	25	was	be	AUX
ftr-1851	851	26	geographically	geographically	ADV
ftr-1851	851	27	'	'	PUNCT
ftr-1851	851	28	representative	representative	NOUN
ftr-1851	851	29	"	"	PUNCT
ftr-1851	851	30	'	'	PUNCT
ftr-1851	851	31	of	of	ADP
ftr-1851	851	32	exxon	exxon	PROPN
ftr-1851	851	33	's	's	PART
ftr-1851	851	34	1975	1975	NUM
ftr-1851	851	35	production	production	NOUN
ftr-1851	851	36	from	from	ADP
ftr-1851	851	37	the	the	DET
ftr-1851	851	38	properties	property	NOUN
ftr-1851	851	39	at	at	ADP
ftr-1851	851	40	issue	issue	NOUN
ftr-1851	851	41	.	.	PUNCT
ftr-1851	852	1	(	(	PUNCT
ftr-1851	852	2	2	2	X
ftr-1851	852	3	)	)	PUNCT
ftr-1851	852	4	in	in	ADP
ftr-1851	852	5	determining	determine	VERB
ftr-1851	852	6	whether	whether	SCONJ
ftr-1851	852	7	that	that	DET
ftr-1851	852	8	region	region	NOUN
ftr-1851	852	9	was	be	AUX
ftr-1851	852	10	the	the	DET
ftr-1851	852	11	relevant	relevant	ADJ
ftr-1851	852	12	market	market	NOUN
ftr-1851	852	13	area	area	NOUN
ftr-1851	852	14	,	,	PUNCT
ftr-1851	852	15	judge	judge	PROPN
ftr-1851	852	16	gibson	gibson	PROPN
ftr-1851	852	17	found	find	VERB
ftr-1851	852	18	that	that	SCONJ
ftr-1851	852	19	exxon	exxon	PROPN
ftr-1851	852	20	's	's	PART
ftr-1851	852	21	1975	1975	NUM
ftr-1851	852	22	"	"	PUNCT
ftr-1851	852	23	gas	gas	NOUN
ftr-1851	852	24	well	well	NOUN
ftr-1851	852	25	gas	gas	NOUN
ftr-1851	852	26	production	production	NOUN
ftr-1851	852	27	"	"	PUNCT
ftr-1851	852	28	comprising	comprise	VERB
ftr-1851	852	29	90.24	90.24	NUM
ftr-1851	852	30	percent	percent	NOUN
ftr-1851	852	31	of	of	ADP
ftr-1851	852	32	the	the	DET
ftr-1851	852	33	gas	gas	NOUN
ftr-1851	852	34	in	in	ADP
ftr-1851	852	35	issue	issue	NOUN
ftr-1851	852	36	was	be	AUX
ftr-1851	852	37	comparable	comparable	ADJ
ftr-1851	852	38	or	or	CCONJ
ftr-1851	852	39	superior	superior	ADJ
ftr-1851	852	40	to	to	ADP
ftr-1851	852	41	gas	gas	NOUN
ftr-1851	852	42	produced	produce	VERB
ftr-1851	852	43	and	and	CCONJ
ftr-1851	852	44	sold	sell	VERB
ftr-1851	852	45	generally	generally	ADV
ftr-1851	852	46	through	through	ADP
ftr-1851	852	47	the	the	DET
ftr-1851	852	48	region	region	NOUN
ftr-1851	852	49	;	;	PUNCT
ftr-1851	852	50	only	only	ADV
ftr-1851	852	51	9.74	9.74	NUM
ftr-1851	852	52	percent	percent	NOUN
ftr-1851	852	53	[	[	X
ftr-1851	852	54	casinghead	casinghead	NOUN
ftr-1851	852	55	gas	gas	NOUN
ftr-1851	852	56	]	]	PUNCT
ftr-1851	852	57	was	be	AUX
ftr-1851	852	58	not	not	PART
ftr-1851	852	59	comparable	comparable	ADJ
ftr-1851	852	60	and	and	CCONJ
ftr-1851	852	61	must	must	AUX
ftr-1851	852	62	be	be	AUX
ftr-1851	852	63	excluded	exclude	VERB
ftr-1851	852	64	from	from	ADP
ftr-1851	852	65	the	the	DET
ftr-1851	852	66	computation	computation	NOUN
ftr-1851	852	67	of	of	ADP
ftr-1851	852	68	exxon	exxon	PROPN
ftr-1851	852	69	's	's	PART
ftr-1851	852	70	allowance	allowance	NOUN
ftr-1851	852	71	.	.	PUNCT
ftr-1851	853	1	(	(	PUNCT
ftr-1851	853	2	3	3	X
ftr-1851	853	3	)	)	PUNCT
ftr-1851	853	4	after	after	ADP
ftr-1851	853	5	determining	determine	VERB
ftr-1851	853	6	the	the	DET
ftr-1851	853	7	appropriate	appropriate	ADJ
ftr-1851	853	8	rmfp	rmfp	NOUN
ftr-1851	853	9	transaction	transaction	NOUN
ftr-1851	853	10	sample	sample	NOUN
ftr-1851	853	11	and	and	CCONJ
ftr-1851	853	12	adjusting	adjust	VERB
ftr-1851	853	13	for	for	ADP
ftr-1851	853	14	the	the	DET
ftr-1851	853	15	pre	pre	ADJ
ftr-1851	853	16	-	-	ADJ
ftr-1851	853	17	sale	sale	ADJ
ftr-1851	853	18	costs	cost	NOUN
ftr-1851	853	19	of	of	ADP
ftr-1851	853	20	compression	compression	NOUN
ftr-1851	853	21	and	and	CCONJ
ftr-1851	853	22	dehydration	dehydration	NOUN
ftr-1851	853	23	,	,	PUNCT
ftr-1851	853	24	the	the	DET
ftr-1851	853	25	court	court	NOUN
ftr-1851	853	26	held	hold	VERB
ftr-1851	853	27	that	that	SCONJ
ftr-1851	853	28	the	the	DET
ftr-1851	853	29	rmfp	rmfp	NOUN
ftr-1851	853	30	for	for	ADP
ftr-1851	853	31	purposes	purpose	NOUN
ftr-1851	853	32	of	of	ADP
ftr-1851	853	33	reg	reg	NOUN
ftr-1851	853	34	.	.	PUNCT
ftr-1851	854	1	§	§	NOUN
ftr-1851	854	2	1.613	1.613	NUM
ftr-1851	854	3	-	-	SYM
ftr-1851	854	4	3(a	3(a	NUM
ftr-1851	854	5	)	)	PUNCT
ftr-1851	854	6	was	be	AUX
ftr-1851	854	7	$	$	SYM
ftr-1851	854	8	0.6831	0.6831	NUM
ftr-1851	854	9	per	per	ADP
ftr-1851	854	10	mcf	mcf	NOUN
ftr-1851	854	11	.	.	PROPN
ftr-1851	854	12	0	0	PUNCT
ftr-1851	855	1	exxon	exxon	PROPN
ftr-1851	855	2	had	have	AUX
ftr-1851	855	3	argued	argue	VERB
ftr-1851	855	4	that	that	SCONJ
ftr-1851	855	5	every	every	DET
ftr-1851	855	6	sale	sale	NOUN
ftr-1851	855	7	of	of	ADP
ftr-1851	855	8	raw	raw	ADJ
ftr-1851	855	9	gas	gas	NOUN
ftr-1851	855	10	at	at	ADP
ftr-1851	855	11	a	a	DET
ftr-1851	855	12	delivery	delivery	NOUN
ftr-1851	855	13	point	point	NOUN
ftr-1851	855	14	anywhere	anywhere	ADV
ftr-1851	855	15	on	on	ADP
ftr-1851	855	16	the	the	DET
ftr-1851	855	17	producer	producer	NOUN
ftr-1851	855	18	's	's	PART
ftr-1851	855	19	leased	lease	VERB
ftr-1851	855	20	property	property	NOUN
ftr-1851	855	21	was	be	AUX
ftr-1851	855	22	a	a	DET
ftr-1851	855	23	transaction	transaction	NOUN
ftr-1851	855	24	in	in	ADP
ftr-1851	855	25	which	which	PRON
ftr-1851	855	26	the	the	DET
ftr-1851	855	27	sale	sale	NOUN
ftr-1851	855	28	price	price	NOUN
ftr-1851	855	29	was	be	AUX
ftr-1851	855	30	untainted	untainted	ADJ
ftr-1851	855	31	by	by	ADP
ftr-1851	855	32	transportation	transportation	NOUN
ftr-1851	855	33	before	before	ADP
ftr-1851	855	34	the	the	DET
ftr-1851	855	35	sale	sale	NOUN
ftr-1851	855	36	.	.	PUNCT
ftr-1851	856	1	the	the	DET
ftr-1851	856	2	court	court	NOUN
ftr-1851	856	3	held	hold	VERB
ftr-1851	856	4	that	that	SCONJ
ftr-1851	856	5	exxon	exxon	PROPN
ftr-1851	856	6	failed	fail	VERB
ftr-1851	856	7	to	to	PART
ftr-1851	856	8	support	support	VERB
ftr-1851	856	9	that	that	DET
ftr-1851	856	10	position	position	NOUN
ftr-1851	856	11	,	,	PUNCT
ftr-1851	856	12	and	and	CCONJ
ftr-1851	856	13	that	that	SCONJ
ftr-1851	856	14	it	it	PRON
ftr-1851	856	15	was	be	AUX
ftr-1851	856	16	not	not	PART
ftr-1851	856	17	feasible	feasible	ADJ
ftr-1851	856	18	to	to	PART
ftr-1851	856	19	cure	cure	VERB
ftr-1851	856	20	tainted	tainted	ADJ
ftr-1851	856	21	transactions	transaction	NOUN
ftr-1851	856	22	by	by	ADP
ftr-1851	856	23	subtracting	subtract	VERB
ftr-1851	856	24	the	the	DET
ftr-1851	856	25	transportation	transportation	NOUN
ftr-1851	856	26	cost	cost	NOUN
ftr-1851	856	27	from	from	ADP
ftr-1851	856	28	the	the	DET
ftr-1851	856	29	gas	gas	NOUN
ftr-1851	856	30	sale	sale	NOUN
ftr-1851	856	31	price	price	NOUN
ftr-1851	856	32	.	.	PUNCT
ftr-1851	857	1	e.	e.	PROPN
ftr-1851	857	2	affirmed	affirm	VERB
ftr-1851	857	3	in	in	ADP
ftr-1851	857	4	part	part	NOUN
ftr-1851	857	5	,	,	PUNCT
ftr-1851	857	6	reversed	reverse	VERB
ftr-1851	857	7	in	in	ADP
ftr-1851	857	8	part	part	NOUN
ftr-1851	857	9	.	.	PUNCT
ftr-1851	858	1	literalism	literalism	NOUN
ftr-1851	858	2	triumphs	triumph	NOUN
ftr-1851	858	3	in	in	ADP
ftr-1851	858	4	the	the	DET
ftr-1851	858	5	federal	federal	ADJ
ftr-1851	858	6	circuit	circuit	NOUN
ftr-1851	858	7	.	.	PUNCT
ftr-1851	859	1	taxpayer	taxpayer	NOUN
ftr-1851	859	2	celebrates	celebrate	VERB
ftr-1851	859	3	a	a	DET
ftr-1851	859	4	little	little	ADJ
ftr-1851	859	5	bit	bit	NOUN
ftr-1851	859	6	more	more	ADJ
ftr-1851	859	7	.	.	PUNCT
ftr-1851	860	1	exxon	exxon	PROPN
ftr-1851	860	2	mobil	mobil	PROPN
ftr-1851	860	3	corp	corp	PROPN
ftr-1851	860	4	.	.	PROPN
ftr-1851	861	1	v.	v.	PROPN
ftr-1851	861	2	united	united	PROPN
ftr-1851	861	3	states	states	PROPN
ftr-1851	861	4	,	,	PUNCT
ftr-1851	861	5	244	244	NUM
ftr-1851	861	6	f.3d	f.3d	NUM
ftr-1851	861	7	1341	1341	NUM
ftr-1851	861	8	,	,	PUNCT
ftr-1851	861	9	87	87	NUM
ftr-1851	861	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	861	11	1508	1508	NUM
ftr-1851	861	12	,	,	PUNCT
ftr-1851	861	13	2001	2001	NUM
ftr-1851	861	14	-	-	SYM
ftr-1851	861	15	1	1	NUM
ftr-1851	861	16	u.s.t.c	u.s.t.c	PROPN
ftr-1851	861	17	.	.	PROPN
ftr-1851	862	1	50,348	50,348	NUM
ftr-1851	862	2	(	(	PUNCT
ftr-1851	862	3	fed	fed	PROPN
ftr-1851	862	4	.	.	PUNCT
ftr-1851	862	5	cir	cir	PROPN
ftr-1851	862	6	.	.	PUNCT
ftr-1851	862	7	4/3/01	4/3/01	NUM
ftr-1851	862	8	)	)	PUNCT
ftr-1851	862	9	.	.	PUNCT
ftr-1851	863	1	the	the	DET
ftr-1851	863	2	federal	federal	ADJ
ftr-1851	863	3	circuit	circuit	NOUN
ftr-1851	863	4	affirmed	affirm	VERB
ftr-1851	863	5	the	the	DET
ftr-1851	863	6	court	court	NOUN
ftr-1851	863	7	of	of	ADP
ftr-1851	863	8	federal	federal	ADJ
ftr-1851	863	9	claims	claim	NOUN
ftr-1851	863	10	holding	hold	VERB
ftr-1851	863	11	that	that	DET
ftr-1851	863	12	percentage	percentage	NOUN
ftr-1851	863	13	depletion	depletion	NOUN
ftr-1851	863	14	should	should	AUX
ftr-1851	863	15	be	be	AUX
ftr-1851	863	16	calculated	calculate	VERB
ftr-1851	863	17	with	with	ADP
ftr-1851	863	18	respect	respect	NOUN
ftr-1851	863	19	to	to	ADP
ftr-1851	863	20	a	a	DET
ftr-1851	863	21	rmfp	rmfp	NOUN
ftr-1851	863	22	that	that	PRON
ftr-1851	863	23	exceed	exceed	VERB
ftr-1851	863	24	the	the	DET
ftr-1851	863	25	taxpayer	taxpayer	NOUN
ftr-1851	863	26	's	's	PART
ftr-1851	863	27	actual	actual	ADJ
ftr-1851	863	28	sale	sale	NOUN
ftr-1851	863	29	price	price	NOUN
ftr-1851	863	30	.	.	PUNCT
ftr-1851	864	1	judge	judge	PROPN
ftr-1851	864	2	michel	michel	PROPN
ftr-1851	864	3	rejected	reject	VERB
ftr-1851	864	4	the	the	DET
ftr-1851	864	5	government	government	NOUN
ftr-1851	864	6	's	's	PART
ftr-1851	864	7	argument	argument	NOUN
ftr-1851	864	8	that	that	SCONJ
ftr-1851	864	9	reg	reg	VERB
ftr-1851	864	10	.	.	PUNCT
ftr-1851	865	1	§	§	PROPN
ftr-1851	865	2	1.613	1.613	NUM
ftr-1851	865	3	-	-	PUNCT
ftr-1851	865	4	3(a	3(a	NUM
ftr-1851	865	5	)	)	PUNCT
ftr-1851	865	6	here	here	ADV
ftr-1851	865	7	would	would	AUX
ftr-1851	865	8	lead	lead	VERB
ftr-1851	865	9	to	to	ADP
ftr-1851	865	10	"	"	PUNCT
ftr-1851	865	11	absurd	absurd	ADJ
ftr-1851	865	12	results	result	NOUN
ftr-1851	865	13	,	,	PUNCT
ftr-1851	865	14	"	"	PUNCT
ftr-1851	865	15	and	and	CCONJ
ftr-1851	865	16	would	would	AUX
ftr-1851	865	17	"	"	PUNCT
ftr-1851	865	18	thwart	thwart	VERB
ftr-1851	865	19	the	the	DET
ftr-1851	865	20	obvious	obvious	ADJ
ftr-1851	865	21	purpose	purpose	NOUN
ftr-1851	865	22	"	"	PUNCT
ftr-1851	865	23	of	of	ADP
ftr-1851	865	24	the	the	DET
ftr-1851	865	25	1975	1975	NUM
ftr-1851	865	26	act	act	NOUN
ftr-1851	865	27	by	by	ADP
ftr-1851	865	28	noting	note	VERB
ftr-1851	865	29	that	that	SCONJ
ftr-1851	865	30	treasury	treasury	PROPN
ftr-1851	865	31	considered	consider	VERB
ftr-1851	865	32	,	,	PUNCT
ftr-1851	865	33	but	but	CCONJ
ftr-1851	865	34	declined	decline	VERB
ftr-1851	865	35	to	to	PART
ftr-1851	865	36	fix	fix	VERB
ftr-1851	865	37	,	,	PUNCT
ftr-1851	865	38	the	the	DET
ftr-1851	865	39	"	"	PUNCT
ftr-1851	865	40	perceived	perceive	VERB
ftr-1851	865	41	anomaly	anomaly	NOUN
ftr-1851	865	42	.	.	PUNCT
ftr-1851	865	43	"	"	PUNCT
ftr-1851	866	1	he	he	PRON
ftr-1851	866	2	so	so	ADV
ftr-1851	866	3	held	hold	VERB
ftr-1851	866	4	because	because	SCONJ
ftr-1851	866	5	"	"	PUNCT
ftr-1851	866	6	it	it	PRON
ftr-1851	866	7	is	be	AUX
ftr-1851	866	8	not	not	PART
ftr-1851	866	9	the	the	DET
ftr-1851	866	10	province	province	NOUN
ftr-1851	866	11	of	of	ADP
ftr-1851	866	12	this	this	DET
ftr-1851	866	13	court	court	NOUN
ftr-1851	866	14	to	to	PART
ftr-1851	866	15	remedy	remedy	VERB
ftr-1851	866	16	anomalies	anomaly	NOUN
ftr-1851	866	17	in	in	ADP
ftr-1851	866	18	the	the	DET
ftr-1851	866	19	tax	tax	NOUN
ftr-1851	866	20	laws	law	NOUN
ftr-1851	866	21	that	that	PRON
ftr-1851	866	22	congress	congress	PROPN
ftr-1851	866	23	and	and	CCONJ
ftr-1851	866	24	the	the	DET
ftr-1851	866	25	[	[	X
ftr-1851	866	26	treasury	treasury	NOUN
ftr-1851	866	27	]	]	PUNCT
ftr-1851	866	28	have	have	AUX
ftr-1851	866	29	refrained	refrain	VERB
ftr-1851	866	30	from	from	ADP
ftr-1851	866	31	correcting	correct	VERB
ftr-1851	866	32	.	.	PUNCT
ftr-1851	866	33	"	"	PUNCT
ftr-1851	867	1	the	the	DET
ftr-1851	867	2	1975	1975	NUM
ftr-1851	867	3	addition	addition	NOUN
ftr-1851	867	4	of	of	ADP
ftr-1851	867	5	§	§	NOUN
ftr-1851	867	6	613a	613a	NOUN
ftr-1851	867	7	"	"	PUNCT
ftr-1851	867	8	may	may	AUX
ftr-1851	867	9	have	have	AUX
ftr-1851	867	10	changed	change	VERB
ftr-1851	867	11	pre-1975	pre-1975	NOUN
ftr-1851	867	12	law	law	NOUN
ftr-1851	867	13	by	by	ADP
ftr-1851	867	14	redefining	redefine	VERB
ftr-1851	867	15	what	what	PRON
ftr-1851	867	16	kinds	kind	NOUN
ftr-1851	867	17	of	of	ADP
ftr-1851	867	18	gas	gas	NOUN
ftr-1851	867	19	are	be	AUX
ftr-1851	867	20	eligible	eligible	ADJ
ftr-1851	867	21	for	for	ADP
ftr-1851	867	22	percentage	percentage	NOUN
ftr-1851	867	23	depletion	depletion	NOUN
ftr-1851	867	24	,	,	PUNCT
ftr-1851	867	25	nothing	nothing	PRON
ftr-1851	867	26	in	in	ADP
ftr-1851	867	27	the	the	DET
ftr-1851	867	28	regulation	regulation	NOUN
ftr-1851	867	29	changes	change	NOUN
ftr-1851	867	30	.	.	PUNCT
ftr-1851	867	31	.	.	PUNCT
ftr-1851	867	32	.	.	PUNCT
ftr-1851	868	1	the	the	DET
ftr-1851	868	2	method	method	NOUN
ftr-1851	868	3	of	of	ADP
ftr-1851	868	4	computing	compute	VERB
ftr-1851	868	5	the	the	DET
ftr-1851	868	6	amount	amount	NOUN
ftr-1851	868	7	of	of	ADP
ftr-1851	868	8	percentage	percentage	NOUN
ftr-1851	868	9	depletion	depletion	NOUN
ftr-1851	868	10	or	or	CCONJ
ftr-1851	868	11	eligible	eligible	ADJ
ftr-1851	868	12	gas	gas	NOUN
ftr-1851	868	13	.	.	PUNCT
ftr-1851	868	14	"	"	PUNCT
ftr-1851	869	1	(	(	PUNCT
ftr-1851	869	2	emphasis	emphasis	NOUN
ftr-1851	869	3	in	in	ADP
ftr-1851	869	4	original	original	ADJ
ftr-1851	869	5	)	)	PUNCT
ftr-1851	869	6	*	*	PUNCT
ftr-1851	870	1	he	he	PRON
ftr-1851	870	2	also	also	ADV
ftr-1851	870	3	affirmed	affirm	VERB
ftr-1851	870	4	the	the	DET
ftr-1851	870	5	trial	trial	NOUN
ftr-1851	870	6	court	court	NOUN
ftr-1851	870	7	's	's	PART
ftr-1851	870	8	holding	holding	NOUN
ftr-1851	870	9	that	that	PRON
ftr-1851	870	10	casinghead	casinghead	VERB
ftr-1851	870	11	gas	gas	NOUN
ftr-1851	871	1	[	[	X
ftr-1851	871	2	gas	gas	NOUN
ftr-1851	871	3	that	that	PRON
ftr-1851	871	4	was	be	AUX
ftr-1851	871	5	dissolved	dissolve	VERB
ftr-1851	871	6	in	in	ADP
ftr-1851	871	7	oil	oil	NOUN
ftr-1851	871	8	at	at	ADP
ftr-1851	871	9	reservoir	reservoir	NOUN
ftr-1851	871	10	conditions	condition	NOUN
ftr-1851	871	11	but	but	CCONJ
ftr-1851	871	12	becomes	become	VERB
ftr-1851	871	13	gaseous	gaseous	ADJ
ftr-1851	871	14	at	at	ADP
ftr-1851	871	15	atmospheric	atmospheric	ADJ
ftr-1851	871	16	pressure	pressure	NOUN
ftr-1851	871	17	at	at	ADP
ftr-1851	871	18	the	the	DET
ftr-1851	871	19	top	top	NOUN
ftr-1851	871	20	or	or	CCONJ
ftr-1851	871	21	"	"	PUNCT
ftr-1851	871	22	casinghead	casinghead	NOUN
ftr-1851	871	23	of	of	ADP
ftr-1851	871	24	an	an	DET
ftr-1851	871	25	oil	oil	NOUN
ftr-1851	871	26	well	well	NOUN
ftr-1851	871	27	]	]	PUNCT
ftr-1851	871	28	should	should	AUX
ftr-1851	871	29	be	be	AUX
ftr-1851	871	30	excluded	exclude	VERB
ftr-1851	871	31	from	from	ADP
ftr-1851	871	32	the	the	DET
ftr-1851	871	33	computation	computation	NOUN
ftr-1851	871	34	of	of	ADP
ftr-1851	871	35	the	the	DET
ftr-1851	871	36	rmfp	rmfp	NOUN
ftr-1851	871	37	because	because	SCONJ
ftr-1851	871	38	it	it	PRON
ftr-1851	871	39	was	be	AUX
ftr-1851	871	40	not	not	PART
ftr-1851	871	41	comparable	comparable	ADJ
ftr-1851	871	42	to	to	ADP
ftr-1851	871	43	its	its	PRON
ftr-1851	871	44	gas	gas	NOUN
ftr-1851	871	45	well	well	NOUN
ftr-1851	871	46	gas	gas	NOUN
ftr-1851	871	47	.	.	PUNCT
ftr-1851	872	1	finally	finally	ADV
ftr-1851	872	2	,	,	PUNCT
ftr-1851	872	3	the	the	DET
ftr-1851	872	4	court	court	NOUN
ftr-1851	872	5	of	of	ADP
ftr-1851	872	6	appeals	appeals	PROPN
ftr-1851	872	7	reversed	reverse	VERB
ftr-1851	872	8	the	the	DET
ftr-1851	872	9	trial	trial	NOUN
ftr-1851	872	10	court	court	NOUN
ftr-1851	872	11	's	's	PART
ftr-1851	872	12	holding	holding	NOUN
ftr-1851	872	13	that	that	SCONJ
ftr-1851	872	14	the	the	DET
ftr-1851	872	15	hl&p	hl&p	PROPN
ftr-1851	872	16	contract	contract	NOUN
ftr-1851	872	17	was	be	AUX
ftr-1851	872	18	not	not	PART
ftr-1851	872	19	a	a	DET
ftr-1851	872	20	"	"	PUNCT
ftr-1851	872	21	fixed	fix	VERB
ftr-1851	872	22	price	price	NOUN
ftr-1851	872	23	contract	contract	NOUN
ftr-1851	872	24	,	,	PUNCT
ftr-1851	872	25	"	"	PUNCT
ftr-1851	872	26	holding	hold	VERB
ftr-1851	872	27	as	as	ADP
ftr-1851	872	28	a	a	DET
ftr-1851	872	29	matter	matter	NOUN
ftr-1851	872	30	of	of	ADP
ftr-1851	872	31	law	law	NOUN
ftr-1851	872	32	that	that	PRON
ftr-1851	872	33	it	it	PRON
ftr-1851	872	34	was	be	AUX
ftr-1851	872	35	a	a	DET
ftr-1851	872	36	fixed	fix	VERB
ftr-1851	872	37	price	price	NOUN
ftr-1851	872	38	contract	contract	NOUN
ftr-1851	872	39	,	,	PUNCT
ftr-1851	872	40	thereby	thereby	ADV
ftr-1851	872	41	entitling	entitle	VERB
ftr-1851	872	42	exxon	exxon	PROPN
ftr-1851	872	43	to	to	PART
ftr-1851	872	44	percentage	percentage	NOUN
ftr-1851	872	45	depletion	depletion	NOUN
ftr-1851	872	46	on	on	ADP
ftr-1851	872	47	the	the	DET
ftr-1851	872	48	gas	gas	NOUN
ftr-1851	872	49	sold	sell	VERB
ftr-1851	872	50	pursuant	pursuant	ADV
ftr-1851	872	51	to	to	ADP
ftr-1851	872	52	that	that	DET
ftr-1851	872	53	contract	contract	NOUN
ftr-1851	872	54	.	.	PUNCT
ftr-1851	873	1	under	under	ADP
ftr-1851	873	2	the	the	DET
ftr-1851	873	3	contract	contract	NOUN
ftr-1851	873	4	,	,	PUNCT
ftr-1851	873	5	exxon	exxon	PROPN
ftr-1851	873	6	could	could	AUX
ftr-1851	873	7	not	not	PART
ftr-1851	873	8	raise	raise	VERB
ftr-1851	873	9	the	the	DET
ftr-1851	873	10	price	price	NOUN
ftr-1851	873	11	of	of	ADP
ftr-1851	873	12	gas	gas	NOUN
ftr-1851	873	13	unless	unless	SCONJ
ftr-1851	873	14	hl&p	hl&p	PROPN
ftr-1851	873	15	exercised	exercise	VERB
ftr-1851	873	16	its	its	PRON
ftr-1851	873	17	rights	right	NOUN
ftr-1851	873	18	under	under	ADP
ftr-1851	873	19	the	the	DET
ftr-1851	873	20	additional	additional	ADJ
ftr-1851	873	21	gas	gas	NOUN
ftr-1851	873	22	clause	clause	NOUN
ftr-1851	873	23	.	.	PUNCT
ftr-1851	874	1	that	that	PRON
ftr-1851	874	2	did	do	AUX
ftr-1851	874	3	not	not	PART
ftr-1851	874	4	alter	alter	VERB
ftr-1851	874	5	the	the	DET
ftr-1851	874	6	fact	fact	NOUN
ftr-1851	874	7	that	that	SCONJ
ftr-1851	874	8	the	the	DET
ftr-1851	874	9	price	price	NOUN
ftr-1851	874	10	for	for	ADP
ftr-1851	874	11	the	the	DET
ftr-1851	874	12	original	original	ADJ
ftr-1851	874	13	quantity	quantity	NOUN
ftr-1851	874	14	of	of	ADP
ftr-1851	874	15	gas	gas	NOUN
ftr-1851	874	16	was	be	AUX
ftr-1851	874	17	fixed	fix	VERB
ftr-1851	874	18	from	from	ADP
ftr-1851	874	19	exxon	exxon	PROPN
ftr-1851	874	20	's	's	PART
ftr-1851	874	21	perspective	perspective	NOUN
ftr-1851	874	22	.	.	PUNCT
ftr-1851	875	1	hl&p	hl&p	PROPN
ftr-1851	875	2	controlled	control	VERB
ftr-1851	875	3	whether	whether	SCONJ
ftr-1851	875	4	the	the	DET
ftr-1851	875	5	additional	additional	ADJ
ftr-1851	875	6	gas	gas	NOUN
ftr-1851	875	7	clause	clause	NOUN
ftr-1851	875	8	,	,	PUNCT
ftr-1851	875	9	and	and	CCONJ
ftr-1851	875	10	thus	thus	ADV
ftr-1851	875	11	the	the	DET
ftr-1851	875	12	price	price	NOUN
ftr-1851	875	13	increase	increase	NOUN
ftr-1851	875	14	,	,	PUNCT
ftr-1851	875	15	would	would	AUX
ftr-1851	875	16	be	be	AUX
ftr-1851	875	17	invoked	invoke	VERB
ftr-1851	875	18	.	.	PUNCT
ftr-1851	876	1	20041	20041	NUM
ftr-1851	876	2	florida	florida	PROPN
ftr-1851	876	3	tax	tax	PROPN
ftr-1851	876	4	review	review	PROPN
ftr-1851	876	5	f.	f.	PROPN
ftr-1851	876	6	the	the	DET
ftr-1851	876	7	district	district	NOUN
ftr-1851	876	8	court	court	NOUN
ftr-1851	876	9	for	for	ADP
ftr-1851	876	10	the	the	DET
ftr-1851	876	11	northern	northern	ADJ
ftr-1851	876	12	district	district	PROPN
ftr-1851	876	13	of	of	ADP
ftr-1851	876	14	texas	texas	PROPN
ftr-1851	876	15	permits	permit	VERB
ftr-1851	876	16	percentage	percentage	NOUN
ftr-1851	876	17	depletion	depletion	NOUN
ftr-1851	876	18	based	base	VERB
ftr-1851	876	19	on	on	ADP
ftr-1851	876	20	the	the	DET
ftr-1851	876	21	rmfp	rmfp	NOUN
ftr-1851	876	22	,	,	PUNCT
ftr-1851	876	23	but	but	CCONJ
ftr-1851	876	24	not	not	PART
ftr-1851	876	25	for	for	ADP
ftr-1851	876	26	the	the	DET
ftr-1851	876	27	hl&p	hl&p	PROPN
ftr-1851	876	28	and	and	CCONJ
ftr-1851	876	29	swepco	swepco	ADJ
ftr-1851	876	30	contracts	contract	NOUN
ftr-1851	876	31	.	.	PUNCT
ftr-1851	877	1	exxon	exxon	PROPN
ftr-1851	877	2	mobil	mobil	PROPN
ftr-1851	877	3	conp	conp	PROPN
ftr-1851	877	4	.	.	PUNCT
ftr-1851	878	1	v.	v.	PROPN
ftr-1851	878	2	united	united	PROPN
ftr-1851	878	3	states	states	PROPN
ftr-1851	878	4	,	,	PUNCT
ftr-1851	878	5	253	253	NUM
ftr-1851	878	6	f.supp.2d	f.supp.2d	NUM
ftr-1851	878	7	915	915	NUM
ftr-1851	878	8	,	,	PUNCT
ftr-1851	878	9	2003	2003	NUM
ftr-1851	878	10	-	-	SYM
ftr-1851	878	11	2	2	NUM
ftr-1851	878	12	u.s.t.c	u.s.t.c	PROPN
ftr-1851	878	13	.	.	PROPN
ftr-1851	879	1	50,260	50,260	NUM
ftr-1851	879	2	(	(	PUNCT
ftr-1851	879	3	n.d.tex	n.d.tex	PROPN
ftr-1851	879	4	.	.	PUNCT
ftr-1851	880	1	3/10/03	3/10/03	NUM
ftr-1851	880	2	)	)	PUNCT
ftr-1851	880	3	.	.	PUNCT
ftr-1851	881	1	in	in	ADP
ftr-1851	881	2	this	this	DET
ftr-1851	881	3	refund	refund	NOUN
ftr-1851	881	4	action	action	NOUN
ftr-1851	881	5	for	for	ADP
ftr-1851	881	6	the	the	DET
ftr-1851	881	7	1976	1976	NUM
ftr-1851	881	8	year	year	NOUN
ftr-1851	881	9	,	,	PUNCT
ftr-1851	881	10	the	the	DET
ftr-1851	881	11	court	court	NOUN
ftr-1851	881	12	found	find	VERB
ftr-1851	881	13	that	that	SCONJ
ftr-1851	881	14	natural	natural	ADJ
ftr-1851	881	15	gas	gas	NOUN
ftr-1851	881	16	sold	sell	VERB
ftr-1851	881	17	under	under	ADP
ftr-1851	881	18	18	18	NUM
ftr-1851	881	19	fixed	fix	VERB
ftr-1851	881	20	price	price	NOUN
ftr-1851	881	21	,	,	PUNCT
ftr-1851	881	22	long	long	ADJ
ftr-1851	881	23	-	-	PUNCT
ftr-1851	881	24	term	term	NOUN
ftr-1851	881	25	contracts	contract	NOUN
ftr-1851	881	26	was	be	AUX
ftr-1851	881	27	eligible	eligible	ADJ
ftr-1851	881	28	for	for	ADP
ftr-1851	881	29	percentage	percentage	NOUN
ftr-1851	881	30	depletion	depletion	NOUN
ftr-1851	881	31	based	base	VERB
ftr-1851	881	32	upon	upon	SCONJ
ftr-1851	881	33	the	the	DET
ftr-1851	881	34	representative	representative	ADJ
ftr-1851	881	35	market	market	NOUN
ftr-1851	881	36	or	or	CCONJ
ftr-1851	881	37	field	field	NOUN
ftr-1851	881	38	price	price	NOUN
ftr-1851	881	39	(	(	PUNCT
ftr-1851	881	40	"	"	PUNCT
ftr-1851	881	41	rmfp	rmfp	NOUN
ftr-1851	881	42	"	"	PUNCT
ftr-1851	881	43	)	)	PUNCT
ftr-1851	881	44	.	.	PUNCT
ftr-1851	882	1	the	the	DET
ftr-1851	882	2	court	court	NOUN
ftr-1851	882	3	,	,	PUNCT
ftr-1851	882	4	however	however	ADV
ftr-1851	882	5	,	,	PUNCT
ftr-1851	882	6	found	find	VERB
ftr-1851	882	7	that	that	SCONJ
ftr-1851	882	8	two	two	NUM
ftr-1851	882	9	additional	additional	ADJ
ftr-1851	882	10	contracts	contract	NOUN
ftr-1851	882	11	[	[	X
ftr-1851	882	12	with	with	ADP
ftr-1851	882	13	hl&p	hl&p	PROPN
ftr-1851	882	14	and	and	CCONJ
ftr-1851	882	15	swepco	swepco	NOUN
ftr-1851	882	16	]	]	PUNCT
ftr-1851	882	17	were	be	AUX
ftr-1851	882	18	not	not	PART
ftr-1851	882	19	"	"	PUNCT
ftr-1851	882	20	fixed	fix	VERB
ftr-1851	882	21	contracts	contract	NOUN
ftr-1851	882	22	"	"	PUNCT
ftr-1851	882	23	because	because	SCONJ
ftr-1851	882	24	taxpayer	taxpayer	NOUN
ftr-1851	882	25	failed	fail	VERB
ftr-1851	882	26	to	to	PART
ftr-1851	882	27	meet	meet	VERB
ftr-1851	882	28	its	its	PRON
ftr-1851	882	29	burden	burden	NOUN
ftr-1851	882	30	of	of	ADP
ftr-1851	882	31	proving	prove	VERB
ftr-1851	882	32	by	by	ADP
ftr-1851	882	33	clear	clear	ADJ
ftr-1851	882	34	and	and	CCONJ
ftr-1851	882	35	convincing	convincing	ADJ
ftr-1851	882	36	evidence	evidence	NOUN
ftr-1851	882	37	that	that	SCONJ
ftr-1851	882	38	the	the	DET
ftr-1851	882	39	prices	price	NOUN
ftr-1851	882	40	thereunder	thereunder	NOUN
ftr-1851	882	41	were	be	AUX
ftr-1851	882	42	not	not	PART
ftr-1851	882	43	subject	subject	ADJ
ftr-1851	882	44	to	to	ADP
ftr-1851	882	45	adjustment	adjustment	NOUN
ftr-1851	882	46	to	to	PART
ftr-1851	882	47	reflect	reflect	VERB
ftr-1851	882	48	the	the	DET
ftr-1851	882	49	increase	increase	NOUN
ftr-1851	882	50	in	in	ADP
ftr-1851	882	51	liabilities	liability	NOUN
ftr-1851	882	52	of	of	ADP
ftr-1851	882	53	exxon	exxon	PROPN
ftr-1851	882	54	for	for	ADP
ftr-1851	882	55	federal	federal	ADJ
ftr-1851	882	56	income	income	NOUN
ftr-1851	882	57	tax	tax	NOUN
ftr-1851	882	58	after	after	ADP
ftr-1851	882	59	1974	1974	NUM
ftr-1851	882	60	by	by	ADP
ftr-1851	882	61	reason	reason	NOUN
ftr-1851	882	62	of	of	ADP
ftr-1851	882	63	the	the	DET
ftr-1851	882	64	[	[	X
ftr-1851	882	65	1975	1975	NUM
ftr-1851	882	66	act	act	PROPN
ftr-1851	882	67	]	]	PUNCT
ftr-1851	882	68	repeal	repeal	NOUN
ftr-1851	882	69	of	of	ADP
ftr-1851	882	70	percentage	percentage	NOUN
ftr-1851	882	71	depletion	depletion	NOUN
ftr-1851	882	72	.	.	PUNCT
ftr-1851	883	1	3	3	X
ftr-1851	883	2	.	.	X
ftr-1851	883	3	a	a	DET
ftr-1851	883	4	§	§	ADJ
ftr-1851	883	5	29	29	NUM
ftr-1851	883	6	credit	credit	NOUN
ftr-1851	883	7	no	no	PRON
ftr-1851	883	8	-	-	PUNCT
ftr-1851	883	9	ruling	rule	VERB
ftr-1851	883	10	issue	issue	NOUN
ftr-1851	883	11	.	.	PUNCT
ftr-1851	884	1	rev	rev	PROPN
ftr-1851	884	2	.	.	PROPN
ftr-1851	884	3	proc	proc	PROPN
ftr-1851	884	4	.	.	PUNCT
ftr-1851	885	1	2000	2000	NUM
ftr-1851	885	2	-	-	SYM
ftr-1851	885	3	47	47	NUM
ftr-1851	885	4	,	,	PUNCT
ftr-1851	885	5	200046	200046	NUM
ftr-1851	885	6	i.r.b	i.r.b	NOUN
ftr-1851	885	7	.	.	PUNCT
ftr-1851	886	1	482	482	NUM
ftr-1851	886	2	(	(	PUNCT
ftr-1851	886	3	11/13/00	11/13/00	NUM
ftr-1851	886	4	)	)	PUNCT
ftr-1851	886	5	.	.	PUNCT
ftr-1851	887	1	rev	rev	PROPN
ftr-1851	887	2	.	.	PROPN
ftr-1851	887	3	proc	proc	PROPN
ftr-1851	887	4	.	.	PUNCT
ftr-1851	888	1	2000	2000	NUM
ftr-1851	888	2	-	-	SYM
ftr-1851	888	3	3	3	NUM
ftr-1851	888	4	,	,	PUNCT
ftr-1851	888	5	§	§	NOUN
ftr-1851	888	6	5	5	NUM
ftr-1851	888	7	,	,	PUNCT
ftr-1851	888	8	2000	2000	NUM
ftr-1851	888	9	-	-	SYM
ftr-1851	888	10	1	1	NUM
ftr-1851	888	11	i.r.b	i.r.b	NOUN
ftr-1851	888	12	.	.	PUNCT
ftr-1851	888	13	103	103	NUM
ftr-1851	888	14	,	,	PUNCT
ftr-1851	888	15	was	be	AUX
ftr-1851	888	16	amplified	amplify	VERB
ftr-1851	888	17	by	by	ADP
ftr-1851	888	18	adding	add	VERB
ftr-1851	888	19	to	to	ADP
ftr-1851	888	20	the	the	DET
ftr-1851	888	21	list	list	NOUN
ftr-1851	888	22	of	of	ADP
ftr-1851	888	23	issues	issue	NOUN
ftr-1851	888	24	on	on	ADP
ftr-1851	888	25	which	which	PRON
ftr-1851	888	26	the	the	DET
ftr-1851	888	27	irs	irs	PROPN
ftr-1851	888	28	will	will	AUX
ftr-1851	888	29	not	not	PART
ftr-1851	888	30	issue	issue	VERB
ftr-1851	888	31	advance	advance	NOUN
ftr-1851	888	32	rulings	ruling	NOUN
ftr-1851	888	33	the	the	DET
ftr-1851	888	34	question	question	NOUN
ftr-1851	888	35	of	of	ADP
ftr-1851	888	36	whether	whether	SCONJ
ftr-1851	888	37	a	a	DET
ftr-1851	888	38	solid	solid	ADJ
ftr-1851	888	39	fuel	fuel	NOUN
ftr-1851	888	40	other	other	ADJ
ftr-1851	888	41	than	than	ADP
ftr-1851	888	42	coke	coke	PROPN
ftr-1851	888	43	or	or	CCONJ
ftr-1851	888	44	a	a	DET
ftr-1851	888	45	fuel	fuel	NOUN
ftr-1851	888	46	produced	produce	VERB
ftr-1851	888	47	from	from	ADP
ftr-1851	888	48	waste	waste	NOUN
ftr-1851	888	49	coal	coal	NOUN
ftr-1851	888	50	is	be	AUX
ftr-1851	888	51	a	a	DET
ftr-1851	888	52	qualified	qualified	ADJ
ftr-1851	888	53	fuel	fuel	NOUN
ftr-1851	888	54	under	under	ADP
ftr-1851	888	55	§	§	NOUN
ftr-1851	888	56	29(c)(1)(c	29(c)(1)(c	NOUN
ftr-1851	888	57	)	)	PUNCT
ftr-1851	888	58	.	.	PUNCT
ftr-1851	889	1	waste	waste	NOUN
ftr-1851	889	2	coal	coal	NOUN
ftr-1851	889	3	for	for	ADP
ftr-1851	889	4	this	this	DET
ftr-1851	889	5	purpose	purpose	NOUN
ftr-1851	889	6	is	be	AUX
ftr-1851	889	7	limited	limit	VERB
ftr-1851	889	8	to	to	PART
ftr-1851	889	9	waste	waste	VERB
ftr-1851	889	10	coal	coal	NOUN
ftr-1851	889	11	fines	fine	NOUN
ftr-1851	889	12	from	from	ADP
ftr-1851	889	13	normal	normal	ADJ
ftr-1851	889	14	mining	mining	NOUN
ftr-1851	889	15	and	and	CCONJ
ftr-1851	889	16	crushing	crush	VERB
ftr-1851	889	17	operations	operation	NOUN
ftr-1851	889	18	and	and	CCONJ
ftr-1851	889	19	does	do	AUX
ftr-1851	889	20	not	not	PART
ftr-1851	889	21	include	include	VERB
ftr-1851	889	22	fines	fine	NOUN
ftr-1851	889	23	produced	produce	VERB
ftr-1851	889	24	(	(	PUNCT
ftr-1851	889	25	for	for	ADP
ftr-1851	889	26	example	example	NOUN
ftr-1851	889	27	,	,	PUNCT
ftr-1851	889	28	by	by	ADP
ftr-1851	889	29	crushing	crush	VERB
ftr-1851	889	30	run	run	NOUN
ftr-1851	889	31	-	-	PUNCT
ftr-1851	889	32	of	of	ADP
ftr-1851	889	33	-	-	PUNCT
ftr-1851	889	34	mine	mine	NOUN
ftr-1851	889	35	coal	coal	NOUN
ftr-1851	889	36	)	)	PUNCT
ftr-1851	889	37	for	for	ADP
ftr-1851	889	38	the	the	DET
ftr-1851	889	39	purpose	purpose	NOUN
ftr-1851	889	40	of	of	ADP
ftr-1851	889	41	claiming	claim	VERB
ftr-1851	889	42	the	the	DET
ftr-1851	889	43	credit	credit	NOUN
ftr-1851	889	44	.	.	PUNCT
ftr-1851	890	1	a.	a.	NOUN
ftr-1851	890	2	rulings	ruling	NOUN
ftr-1851	890	3	will	will	AUX
ftr-1851	890	4	again	again	ADV
ftr-1851	890	5	be	be	AUX
ftr-1851	890	6	available	available	ADJ
ftr-1851	890	7	.	.	PUNCT
ftr-1851	891	1	but	but	CCONJ
ftr-1851	891	2	treasury	treasury	PROPN
ftr-1851	891	3	did	do	AUX
ftr-1851	891	4	n't	not	PART
ftr-1851	891	5	revert	revert	VERB
ftr-1851	891	6	to	to	ADP
ftr-1851	891	7	pre	pre	ADJ
ftr-1851	891	8	-	-	ADJ
ftr-1851	891	9	suspension	suspension	ADJ
ftr-1851	891	10	ruling	ruling	NOUN
ftr-1851	891	11	standards	standard	NOUN
ftr-1851	891	12	.	.	PUNCT
ftr-1851	892	1	rev	rev	PROPN
ftr-1851	892	2	.	.	PROPN
ftr-1851	892	3	proc	proc	PROPN
ftr-1851	892	4	.	.	PUNCT
ftr-1851	893	1	2001	2001	NUM
ftr-1851	893	2	-	-	SYM
ftr-1851	893	3	30	30	NUM
ftr-1851	893	4	,	,	PUNCT
ftr-1851	893	5	2001	2001	NUM
ftr-1851	893	6	-	-	SYM
ftr-1851	893	7	19	19	NUM
ftr-1851	893	8	i.r.b	i.r.b	NOUN
ftr-1851	893	9	.	.	PUNCT
ftr-1851	893	10	1163	1163	NUM
ftr-1851	893	11	(	(	PUNCT
ftr-1851	893	12	4/23/0	4/23/0	NOUN
ftr-1851	893	13	1	1	NUM
ftr-1851	893	14	)	)	PUNCT
ftr-1851	893	15	,	,	PUNCT
ftr-1851	893	16	modified	modify	VERB
ftr-1851	893	17	by	by	ADP
ftr-1851	893	18	rev	rev	PROPN
ftr-1851	893	19	.	.	PROPN
ftr-1851	893	20	proc	proc	PROPN
ftr-1851	893	21	.	.	PUNCT
ftr-1851	894	1	2001	2001	NUM
ftr-1851	894	2	-	-	SYM
ftr-1851	894	3	34	34	NUM
ftr-1851	894	4	.	.	PUNCT
ftr-1851	894	5	2001	2001	NUM
ftr-1851	894	6	-	-	SYM
ftr-1851	894	7	22	22	NUM
ftr-1851	894	8	i.r.b	i.r.b	NOUN
ftr-1851	894	9	.	.	PUNCT
ftr-1851	895	1	1293	1293	NUM
ftr-1851	895	2	(	(	PUNCT
ftr-1851	895	3	5/8/01	5/8/01	NUM
ftr-1851	895	4	)	)	PUNCT
ftr-1851	895	5	.	.	PUNCT
ftr-1851	896	1	the	the	DET
ftr-1851	896	2	ruling	ruling	NOUN
ftr-1851	896	3	provides	provide	VERB
ftr-1851	896	4	the	the	DET
ftr-1851	896	5	circumstances	circumstance	NOUN
ftr-1851	896	6	under	under	ADP
ftr-1851	896	7	which	which	PRON
ftr-1851	896	8	the	the	DET
ftr-1851	896	9	service	service	NOUN
ftr-1851	896	10	will	will	AUX
ftr-1851	896	11	issue	issue	VERB
ftr-1851	896	12	private	private	ADJ
ftr-1851	896	13	letter	letter	NOUN
ftr-1851	896	14	rulings	ruling	NOUN
ftr-1851	896	15	regarding	regard	VERB
ftr-1851	896	16	whether	whether	SCONJ
ftr-1851	896	17	a	a	DET
ftr-1851	896	18	solid	solid	ADJ
ftr-1851	896	19	fuel	fuel	NOUN
ftr-1851	896	20	produced	produce	VERB
ftr-1851	896	21	from	from	ADP
ftr-1851	896	22	coal	coal	NOUN
ftr-1851	896	23	is	be	AUX
ftr-1851	896	24	a	a	DET
ftr-1851	896	25	qualified	qualified	ADJ
ftr-1851	896	26	fuel	fuel	NOUN
ftr-1851	896	27	under	under	ADP
ftr-1851	896	28	§	§	PROPN
ftr-1851	896	29	29(c)(1)(c	29(c)(1)(c	NUM
ftr-1851	896	30	)	)	PUNCT
ftr-1851	896	31	.	.	PUNCT
ftr-1851	897	1	the	the	DET
ftr-1851	897	2	circumstances	circumstance	NOUN
ftr-1851	897	3	necessary	necessary	ADJ
ftr-1851	897	4	for	for	SCONJ
ftr-1851	897	5	the	the	DET
ftr-1851	897	6	service	service	NOUN
ftr-1851	897	7	to	to	PART
ftr-1851	897	8	issue	issue	VERB
ftr-1851	897	9	a	a	DET
ftr-1851	897	10	private	private	ADJ
ftr-1851	897	11	letter	letter	NOUN
ftr-1851	897	12	ruling	ruling	NOUN
ftr-1851	897	13	include	include	VERB
ftr-1851	897	14	the	the	DET
ftr-1851	897	15	presence	presence	NOUN
ftr-1851	897	16	of	of	ADP
ftr-1851	897	17	coal	coal	NOUN
ftr-1851	897	18	feedstock	feedstock	NOUN
ftr-1851	897	19	particles	particle	NOUN
ftr-1851	897	20	no	no	ADV
ftr-1851	897	21	larger	large	ADJ
ftr-1851	897	22	than	than	ADP
ftr-1851	897	23	a	a	DET
ftr-1851	897	24	specific	specific	ADJ
ftr-1851	897	25	size	size	NOUN
ftr-1851	897	26	,	,	PUNCT
ftr-1851	897	27	and	and	CCONJ
ftr-1851	897	28	the	the	DET
ftr-1851	897	29	performance	performance	NOUN
ftr-1851	897	30	of	of	ADP
ftr-1851	897	31	specific	specific	ADJ
ftr-1851	897	32	activities	activity	NOUN
ftr-1851	897	33	in	in	ADP
ftr-1851	897	34	processing	process	VERB
ftr-1851	897	35	the	the	DET
ftr-1851	897	36	feedstock	feedstock	NOUN
ftr-1851	897	37	in	in	ADP
ftr-1851	897	38	order	order	NOUN
ftr-1851	897	39	to	to	PART
ftr-1851	897	40	effectuate	effectuate	VERB
ftr-1851	897	41	a	a	DET
ftr-1851	897	42	significant	significant	ADJ
ftr-1851	897	43	chemical	chemical	NOUN
ftr-1851	897	44	change	change	NOUN
ftr-1851	897	45	.	.	PUNCT
ftr-1851	898	1	the	the	DET
ftr-1851	898	2	chief	chief	ADJ
ftr-1851	898	3	requirement	requirement	NOUN
ftr-1851	898	4	is	be	AUX
ftr-1851	898	5	that	that	SCONJ
ftr-1851	898	6	the	the	DET
ftr-1851	898	7	fuel	fuel	NOUN
ftr-1851	898	8	be	be	AUX
ftr-1851	898	9	"	"	PUNCT
ftr-1851	898	10	synthetic	synthetic	ADJ
ftr-1851	898	11	.	.	PUNCT
ftr-1851	898	12	"	"	PUNCT
ftr-1851	899	1	to	to	PART
ftr-1851	899	2	be	be	AUX
ftr-1851	899	3	synthetic	synthetic	ADJ
ftr-1851	899	4	"	"	PUNCT
ftr-1851	899	5	a	a	DET
ftr-1851	899	6	fuel	fuel	NOUN
ftr-1851	899	7	must	must	AUX
ftr-1851	899	8	differ	differ	VERB
ftr-1851	899	9	significantly	significantly	ADV
ftr-1851	899	10	in	in	ADP
ftr-1851	899	11	chemical	chemical	ADJ
ftr-1851	899	12	composition	composition	NOUN
ftr-1851	899	13	,	,	PUNCT
ftr-1851	899	14	as	as	SCONJ
ftr-1851	899	15	opposed	oppose	VERB
ftr-1851	899	16	to	to	ADP
ftr-1851	899	17	physical	physical	ADJ
ftr-1851	899	18	composition	composition	NOUN
ftr-1851	899	19	,	,	PUNCT
ftr-1851	899	20	from	from	ADP
ftr-1851	899	21	the	the	DET
ftr-1851	899	22	substance	substance	NOUN
ftr-1851	899	23	used	use	VERB
ftr-1851	899	24	to	to	PART
ftr-1851	899	25	produce	produce	VERB
ftr-1851	899	26	it	it	PRON
ftr-1851	899	27	.	.	PUNCT
ftr-1851	899	28	"	"	PUNCT
ftr-1851	900	1	examples	example	NOUN
ftr-1851	900	2	of	of	ADP
ftr-1851	900	3	"	"	PUNCT
ftr-1851	900	4	favorable	favorable	ADJ
ftr-1851	900	5	processes	process	NOUN
ftr-1851	900	6	"	"	PUNCT
ftr-1851	900	7	set	set	VERB
ftr-1851	900	8	forth	forth	ADV
ftr-1851	900	9	in	in	ADP
ftr-1851	900	10	the	the	DET
ftr-1851	900	11	revenue	revenue	NOUN
ftr-1851	900	12	procedure	procedure	NOUN
ftr-1851	900	13	include	include	VERB
ftr-1851	900	14	"	"	PUNCT
ftr-1851	900	15	gasification	gasification	NOUN
ftr-1851	900	16	[	[	X
ftr-1851	900	17	sic	sic	ADJ
ftr-1851	900	18	]	]	X
ftr-1851	900	19	and	and	CCONJ
ftr-1851	900	20	liquefaction	liquefaction	NOUN
ftr-1851	900	21	[	[	X
ftr-1851	900	22	sic	sic	ADJ
ftr-1851	900	23	]	]	PUNCT
ftr-1851	900	24	and	and	CCONJ
ftr-1851	900	25	production	production	NOUN
ftr-1851	900	26	of	of	ADP
ftr-1851	900	27	solvent	solvent	ADJ
ftr-1851	900	28	refined	refined	ADJ
ftr-1851	900	29	coal	coal	NOUN
ftr-1851	900	30	that	that	PRON
ftr-1851	900	31	result[s	result[	VERB
ftr-1851	900	32	]	]	PUNCT
ftr-1851	900	33	in	in	ADP
ftr-1851	900	34	substantial	substantial	ADJ
ftr-1851	900	35	chemical	chemical	NOUN
ftr-1851	900	36	changes	change	NOUN
ftr-1851	900	37	to	to	ADP
ftr-1851	900	38	the	the	DET
ftr-1851	900	39	entire	entire	ADJ
ftr-1851	900	40	coal	coal	NOUN
ftr-1851	900	41	feedstock	feedstock	NOUN
ftr-1851	900	42	rather	rather	ADV
ftr-1851	900	43	than	than	ADP
ftr-1851	900	44	changes	change	NOUN
ftr-1851	900	45	that	that	PRON
ftr-1851	900	46	affect	affect	VERB
ftr-1851	900	47	only	only	ADV
ftr-1851	900	48	the	the	DET
ftr-1851	900	49	surface	surface	NOUN
ftr-1851	900	50	of	of	ADP
ftr-1851	900	51	the	the	DET
ftr-1851	900	52	coal	coal	NOUN
ftr-1851	900	53	.	.	PUNCT
ftr-1851	900	54	"	"	PUNCT
ftr-1851	901	1	b.	b.	PROPN
ftr-1851	902	1	eleven	eleven	NUM
ftr-1851	902	2	days	day	NOUN
ftr-1851	902	3	later	later	ADV
ftr-1851	902	4	,	,	PUNCT
ftr-1851	902	5	the	the	DET
ftr-1851	902	6	treasury	treasury	NOUN
ftr-1851	902	7	reverted	revert	VERB
ftr-1851	902	8	to	to	PART
ftr-1851	902	9	presuspension	presuspension	VERB
ftr-1851	902	10	ruling	ruling	NOUN
ftr-1851	902	11	standards	standard	NOUN
ftr-1851	902	12	.	.	PUNCT
ftr-1851	903	1	rev	rev	PROPN
ftr-1851	903	2	.	.	PROPN
ftr-1851	903	3	proc	proc	PROPN
ftr-1851	903	4	.	.	PUNCT
ftr-1851	904	1	2001	2001	NUM
ftr-1851	904	2	-	-	SYM
ftr-1851	904	3	34	34	NUM
ftr-1851	904	4	modifies	modifie	NOUN
ftr-1851	904	5	rev	rev	NOUN
ftr-1851	904	6	.	.	PROPN
ftr-1851	904	7	proc	proc	PROPN
ftr-1851	904	8	.	.	PUNCT
ftr-1851	905	1	2001	2001	NUM
ftr-1851	905	2	-	-	SYM
ftr-1851	905	3	30	30	NUM
ftr-1851	906	1	to	to	PART
ftr-1851	906	2	expand	expand	VERB
ftr-1851	906	3	the	the	DET
ftr-1851	906	4	range	range	NOUN
ftr-1851	906	5	of	of	ADP
ftr-1851	906	6	sizes	size	NOUN
ftr-1851	906	7	of	of	ADP
ftr-1851	906	8	coal	coal	NOUN
ftr-1851	906	9	feedstock	feedstock	NOUN
ftr-1851	906	10	and	and	CCONJ
ftr-1851	906	11	to	to	PART
ftr-1851	906	12	eliminate	eliminate	VERB
ftr-1851	906	13	one	one	NUM
ftr-1851	906	14	particular	particular	ADJ
ftr-1851	906	15	activity	activity	NOUN
ftr-1851	906	16	as	as	ADP
ftr-1851	906	17	a	a	DET
ftr-1851	906	18	necessary	necessary	ADJ
ftr-1851	906	19	part	part	NOUN
ftr-1851	906	20	of	of	ADP
ftr-1851	906	21	a	a	DET
ftr-1851	906	22	process	process	NOUN
ftr-1851	906	23	that	that	PRON
ftr-1851	906	24	results	result	VERB
ftr-1851	906	25	in	in	ADP
ftr-1851	906	26	a	a	DET
ftr-1851	906	27	qualified	qualified	ADJ
ftr-1851	906	28	fuel	fuel	NOUN
ftr-1851	907	1	.	.	PUNCT
ftr-1851	908	1	c.	c.	PROPN
ftr-1851	908	2	irs	irs	PROPN
ftr-1851	908	3	looks	look	VERB
ftr-1851	908	4	again	again	ADV
ftr-1851	908	5	at	at	ADP
ftr-1851	908	6	coal	coal	NOUN
ftr-1851	908	7	-	-	PUNCT
ftr-1851	908	8	based	base	VERB
ftr-1851	908	9	synfuels	synfuel	NOUN
ftr-1851	908	10	or	or	CCONJ
ftr-1851	908	11	,	,	PUNCT
ftr-1851	908	12	is	be	AUX
ftr-1851	908	13	it	it	PRON
ftr-1851	908	14	sinfuels	sinfuel	NOUN
ftr-1851	908	15	?	?	PUNCT
ftr-1851	909	1	announcement	announcement	NOUN
ftr-1851	909	2	2003	2003	NUM
ftr-1851	909	3	-	-	SYM
ftr-1851	909	4	46	46	NUM
ftr-1851	909	5	,	,	PUNCT
ftr-1851	909	6	2003	2003	NUM
ftr-1851	909	7	-	-	SYM
ftr-1851	909	8	30	30	NUM
ftr-1851	909	9	i.r.b	i.r.b	NOUN
ftr-1851	909	10	.	.	PUNCT
ftr-1851	910	1	222	222	NUM
ftr-1851	910	2	(	(	PUNCT
ftr-1851	910	3	7/28/03	7/28/03	NUM
ftr-1851	910	4	)	)	PUNCT
ftr-1851	910	5	.	.	PUNCT
ftr-1851	911	1	irs	irs	PROPN
ftr-1851	911	2	suspends	suspend	VERB
ftr-1851	911	3	issuance	issuance	NOUN
ftr-1851	911	4	of	of	ADP
ftr-1851	911	5	letter	letter	NOUN
ftr-1851	911	6	rulings	ruling	NOUN
ftr-1851	911	7	related	relate	VERB
ftr-1851	911	8	to	to	ADP
ftr-1851	911	9	the	the	DET
ftr-1851	911	10	§	§	ADJ
ftr-1851	911	11	29	29	NUM
ftr-1851	911	12	tax	tax	NOUN
ftr-1851	911	13	credit	credit	NOUN
ftr-1851	911	14	for	for	ADP
ftr-1851	911	15	the	the	DET
ftr-1851	911	16	production	production	NOUN
ftr-1851	911	17	of	of	ADP
ftr-1851	911	18	solid	solid	ADJ
ftr-1851	911	19	synthetic	synthetic	ADJ
ftr-1851	911	20	fuels	fuel	NOUN
ftr-1851	911	21	produced	produce	VERB
ftr-1851	911	22	from	from	ADP
ftr-1851	911	23	coal	coal	NOUN
ftr-1851	911	24	pending	pende	VERB
ftr-1851	911	25	review	review	NOUN
ftr-1851	911	26	of	of	ADP
ftr-1851	911	27	tests	test	NOUN
ftr-1851	911	28	that	that	PRON
ftr-1851	911	29	purportedly	purportedly	ADV
ftr-1851	911	30	show	show	VERB
ftr-1851	911	31	that	that	SCONJ
ftr-1851	911	32	the	the	DET
ftr-1851	911	33	processes	process	NOUN
ftr-1851	911	34	resulted	result	VERB
ftr-1851	911	35	in	in	ADP
ftr-1851	911	36	significant	significant	ADJ
ftr-1851	911	37	chemical	chemical	NOUN
ftr-1851	911	38	change	change	NOUN
ftr-1851	911	39	.	.	PUNCT
ftr-1851	912	1	[	[	X
ftr-1851	912	2	vol6	vol6	NOUN
ftr-1851	912	3	:	:	PUNCT
ftr-1851	912	4	si	si	PROPN
ftr-1851	912	5	recent	recent	ADJ
ftr-1851	912	6	developments	development	NOUN
ftr-1851	912	7	in	in	ADP
ftr-1851	912	8	federal	federal	ADJ
ftr-1851	912	9	income	income	NOUN
ftr-1851	912	10	taxation	taxation	PROPN
ftr-1851	912	11	d.	d.	PROPN
ftr-1851	912	12	someone	someone	PRON
ftr-1851	912	13	holds	hold	VERB
ftr-1851	912	14	the	the	DET
ftr-1851	912	15	"	"	PUNCT
ftr-1851	912	16	kies	ky	NOUN
ftr-1851	912	17	"	"	PUNCT
ftr-1851	912	18	to	to	ADP
ftr-1851	912	19	irs	irs	PROPN
ftr-1851	912	20	continuation	continuation	NOUN
ftr-1851	912	21	of	of	ADP
ftr-1851	912	22	rulings	ruling	NOUN
ftr-1851	912	23	in	in	ADP
ftr-1851	912	24	this	this	DET
ftr-1851	912	25	area	area	NOUN
ftr-1851	912	26	at	at	ADP
ftr-1851	912	27	least	least	ADJ
ftr-1851	912	28	for	for	ADP
ftr-1851	912	29	the	the	DET
ftr-1851	912	30	time	time	NOUN
ftr-1851	912	31	being	be	AUX
ftr-1851	912	32	.	.	PUNCT
ftr-1851	913	1	announcement	announcement	NOUN
ftr-1851	913	2	2003	2003	NUM
ftr-1851	913	3	-	-	SYM
ftr-1851	913	4	70	70	NUM
ftr-1851	913	5	,	,	PUNCT
ftr-1851	913	6	200346	200346	NUM
ftr-1851	913	7	i.r.b	i.r.b	NOUN
ftr-1851	913	8	.	.	PUNCT
ftr-1851	913	9	1090	1090	NUM
ftr-1851	913	10	(	(	PUNCT
ftr-1851	913	11	10/29/03	10/29/03	NUM
ftr-1851	913	12	)	)	PUNCT
ftr-1851	913	13	.	.	PUNCT
ftr-1851	914	1	in	in	ADP
ftr-1851	914	2	so	so	ADV
ftr-1851	914	3	doing	do	VERB
ftr-1851	914	4	,	,	PUNCT
ftr-1851	914	5	the	the	DET
ftr-1851	914	6	announcement	announcement	NOUN
ftr-1851	914	7	states	state	VERB
ftr-1851	914	8	:	:	PUNCT
ftr-1851	914	9	the	the	DET
ftr-1851	914	10	service	service	NOUN
ftr-1851	914	11	has	have	AUX
ftr-1851	914	12	finished	finish	VERB
ftr-1851	914	13	the	the	DET
ftr-1851	914	14	review	review	NOUN
ftr-1851	914	15	started	start	VERB
ftr-1851	914	16	with	with	ADP
ftr-1851	914	17	announcement	announcement	NOUN
ftr-1851	914	18	2003	2003	NUM
ftr-1851	914	19	-	-	SYM
ftr-1851	914	20	46	46	NUM
ftr-1851	914	21	.	.	PUNCT
ftr-1851	915	1	as	as	ADP
ftr-1851	915	2	a	a	DET
ftr-1851	915	3	result	result	NOUN
ftr-1851	915	4	of	of	ADP
ftr-1851	915	5	this	this	DET
ftr-1851	915	6	review	review	NOUN
ftr-1851	915	7	,	,	PUNCT
ftr-1851	915	8	the	the	DET
ftr-1851	915	9	service	service	NOUN
ftr-1851	915	10	has	have	AUX
ftr-1851	915	11	determined	determine	VERB
ftr-1851	915	12	that	that	SCONJ
ftr-1851	915	13	the	the	DET
ftr-1851	915	14	test	test	NOUN
ftr-1851	915	15	procedures	procedure	NOUN
ftr-1851	915	16	and	and	CCONJ
ftr-1851	915	17	results	result	NOUN
ftr-1851	915	18	used	use	VERB
ftr-1851	915	19	by	by	ADP
ftr-1851	915	20	taxpayers	taxpayer	NOUN
ftr-1851	915	21	are	be	AUX
ftr-1851	915	22	scientifically	scientifically	ADV
ftr-1851	915	23	valid	valid	ADJ
ftr-1851	915	24	if	if	SCONJ
ftr-1851	915	25	the	the	DET
ftr-1851	915	26	procedures	procedure	NOUN
ftr-1851	915	27	are	be	AUX
ftr-1851	915	28	applied	apply	VERB
ftr-1851	915	29	in	in	ADP
ftr-1851	915	30	a	a	DET
ftr-1851	915	31	consistent	consistent	ADJ
ftr-1851	915	32	and	and	CCONJ
ftr-1851	915	33	unbiased	unbiased	ADJ
ftr-1851	915	34	manner	manner	NOUN
ftr-1851	915	35	.	.	PUNCT
ftr-1851	916	1	the	the	DET
ftr-1851	916	2	service	service	NOUN
ftr-1851	916	3	believes	believe	VERB
ftr-1851	916	4	,	,	PUNCT
ftr-1851	916	5	however	however	ADV
ftr-1851	916	6	,	,	PUNCT
ftr-1851	916	7	that	that	SCONJ
ftr-1851	916	8	the	the	DET
ftr-1851	916	9	processes	process	NOUN
ftr-1851	916	10	approved	approve	VERB
ftr-1851	916	11	under	under	ADP
ftr-1851	916	12	its	its	PRON
ftr-1851	916	13	long	long	ADJ
ftr-1851	916	14	standing	stand	VERB
ftr-1851	916	15	ruling	rule	VERB
ftr-1851	916	16	practice	practice	NOUN
ftr-1851	916	17	and	and	CCONJ
ftr-1851	916	18	as	as	SCONJ
ftr-1851	916	19	set	set	VERB
ftr-1851	916	20	forth	forth	ADV
ftr-1851	916	21	in	in	ADP
ftr-1851	916	22	rev	rev	PROPN
ftr-1851	916	23	.	.	PROPN
ftr-1851	916	24	proc	proc	PROPN
ftr-1851	916	25	.	.	PUNCT
ftr-1851	917	1	2001	2001	NUM
ftr-1851	917	2	-	-	SYM
ftr-1851	917	3	30	30	NUM
ftr-1851	917	4	do	do	AUX
ftr-1851	917	5	not	not	PART
ftr-1851	917	6	produce	produce	VERB
ftr-1851	917	7	the	the	DET
ftr-1851	917	8	level	level	NOUN
ftr-1851	917	9	of	of	ADP
ftr-1851	917	10	chemical	chemical	NOUN
ftr-1851	917	11	change	change	NOUN
ftr-1851	917	12	required	require	VERB
ftr-1851	917	13	by	by	ADP
ftr-1851	917	14	§	§	PROPN
ftr-1851	917	15	29(c)(1)(c	29(c)(1)(c	NUM
ftr-1851	917	16	)	)	PUNCT
ftr-1851	917	17	and	and	CCONJ
ftr-1851	917	18	rev	rev	PROPN
ftr-1851	917	19	.	.	PROPN
ftr-1851	917	20	rul	rul	PROPN
ftr-1851	917	21	.	.	PUNCT
ftr-1851	918	1	86	86	NUM
ftr-1851	918	2	-	-	SYM
ftr-1851	918	3	100	100	NUM
ftr-1851	918	4	.	.	PUNCT
ftr-1851	919	1	nevertheless	nevertheless	ADV
ftr-1851	919	2	,	,	PUNCT
ftr-1851	919	3	the	the	DET
ftr-1851	919	4	service	service	NOUN
ftr-1851	919	5	continues	continue	VERB
ftr-1851	919	6	to	to	PART
ftr-1851	919	7	recognize	recognize	VERB
ftr-1851	919	8	that	that	SCONJ
ftr-1851	919	9	many	many	ADJ
ftr-1851	919	10	taxpayers	taxpayer	NOUN
ftr-1851	919	11	and	and	CCONJ
ftr-1851	919	12	their	their	PRON
ftr-1851	919	13	investors	investor	NOUN
ftr-1851	919	14	have	have	AUX
ftr-1851	919	15	relied	rely	VERB
ftr-1851	919	16	on	on	ADP
ftr-1851	919	17	its	its	PRON
ftr-1851	919	18	longstanding	longstanding	ADJ
ftr-1851	919	19	ruling	rule	VERB
ftr-1851	919	20	practice	practice	NOUN
ftr-1851	919	21	to	to	PART
ftr-1851	919	22	make	make	VERB
ftr-1851	919	23	investments	investment	NOUN
ftr-1851	919	24	.	.	PUNCT
ftr-1851	920	1	therefore	therefore	ADV
ftr-1851	920	2	,	,	PUNCT
ftr-1851	920	3	the	the	DET
ftr-1851	920	4	service	service	NOUN
ftr-1851	920	5	will	will	AUX
ftr-1851	920	6	continue	continue	VERB
ftr-1851	920	7	to	to	PART
ftr-1851	920	8	issue	issue	VERB
ftr-1851	920	9	rulings	ruling	NOUN
ftr-1851	920	10	on	on	ADP
ftr-1851	920	11	significant	significant	ADJ
ftr-1851	920	12	chemical	chemical	NOUN
ftr-1851	920	13	change	change	NOUN
ftr-1851	920	14	but	but	CCONJ
ftr-1851	920	15	only	only	ADV
ftr-1851	920	16	under	under	ADP
ftr-1851	920	17	the	the	DET
ftr-1851	920	18	guidelines	guideline	NOUN
ftr-1851	920	19	set	set	VERB
ftr-1851	920	20	forth	forth	ADV
ftr-1851	920	21	in	in	ADP
ftr-1851	920	22	rev	rev	PROPN
ftr-1851	920	23	.	.	PROPN
ftr-1851	920	24	proc	proc	PROPN
ftr-1851	920	25	.	.	PUNCT
ftr-1851	921	1	2001	2001	NUM
ftr-1851	921	2	-	-	SYM
ftr-1851	921	3	30	30	NUM
ftr-1851	921	4	as	as	SCONJ
ftr-1851	921	5	modified	modify	VERB
ftr-1851	921	6	by	by	ADP
ftr-1851	921	7	rev	rev	PROPN
ftr-1851	921	8	.	.	PROPN
ftr-1851	921	9	proc	proc	PROPN
ftr-1851	921	10	.	.	PUNCT
ftr-1851	922	1	2001	2001	NUM
ftr-1851	922	2	-	-	SYM
ftr-1851	922	3	34	34	NUM
ftr-1851	922	4	.	.	PUNCT
ftr-1851	923	1	although	although	SCONJ
ftr-1851	923	2	the	the	DET
ftr-1851	923	3	service	service	NOUN
ftr-1851	923	4	will	will	AUX
ftr-1851	923	5	resume	resume	VERB
ftr-1851	923	6	its	its	PRON
ftr-1851	923	7	ruling	rule	VERB
ftr-1851	923	8	practice	practice	NOUN
ftr-1851	923	9	,	,	PUNCT
ftr-1851	923	10	the	the	DET
ftr-1851	923	11	service	service	NOUN
ftr-1851	923	12	has	have	VERB
ftr-1851	923	13	continuing	continue	VERB
ftr-1851	923	14	concerns	concern	NOUN
ftr-1851	923	15	regarding	regard	VERB
ftr-1851	923	16	the	the	DET
ftr-1851	923	17	sampling	sampling	NOUN
ftr-1851	923	18	and	and	CCONJ
ftr-1851	923	19	data	data	NOUN
ftr-1851	923	20	/	/	SYM
ftr-1851	923	21	record	record	NOUN
ftr-1851	923	22	retention	retention	NOUN
ftr-1851	923	23	practices	practice	NOUN
ftr-1851	923	24	prevalent	prevalent	ADJ
ftr-1851	923	25	in	in	ADP
ftr-1851	923	26	the	the	DET
ftr-1851	923	27	synthetic	synthetic	ADJ
ftr-1851	923	28	fuels	fuel	NOUN
ftr-1851	923	29	industry	industry	NOUN
ftr-1851	923	30	.	.	PUNCT
ftr-1851	924	1	accordingly	accordingly	ADV
ftr-1851	924	2	,	,	PUNCT
ftr-1851	924	3	in	in	ADP
ftr-1851	924	4	order	order	NOUN
ftr-1851	924	5	to	to	PART
ftr-1851	924	6	receive	receive	VERB
ftr-1851	924	7	future	future	ADJ
ftr-1851	924	8	rulings	ruling	NOUN
ftr-1851	924	9	,	,	PUNCT
ftr-1851	924	10	taxpayers	taxpayer	NOUN
ftr-1851	924	11	will	will	AUX
ftr-1851	924	12	be	be	AUX
ftr-1851	924	13	required	require	VERB
ftr-1851	924	14	to	to	ADP
ftr-1851	924	15	(	(	PUNCT
ftr-1851	924	16	i	i	NOUN
ftr-1851	924	17	)	)	PUNCT
ftr-1851	924	18	maintain	maintain	VERB
ftr-1851	924	19	sampling	sampling	NOUN
ftr-1851	924	20	and	and	CCONJ
ftr-1851	924	21	quality	quality	NOUN
ftr-1851	924	22	control	control	NOUN
ftr-1851	924	23	procedures	procedure	NOUN
ftr-1851	924	24	that	that	PRON
ftr-1851	924	25	conform	conform	VERB
ftr-1851	924	26	to	to	ADP
ftr-1851	924	27	astm	astm	PROPN
ftr-1851	924	28	or	or	CCONJ
ftr-1851	924	29	other	other	ADJ
ftr-1851	924	30	appropriate	appropriate	ADJ
ftr-1851	924	31	industry	industry	NOUN
ftr-1851	924	32	guidelines	guideline	NOUN
ftr-1851	924	33	at	at	ADP
ftr-1851	924	34	their	their	PRON
ftr-1851	924	35	synthetic	synthetic	ADJ
ftr-1851	924	36	fuel	fuel	NOUN
ftr-1851	924	37	production	production	NOUN
ftr-1851	924	38	facilities	facility	NOUN
ftr-1851	924	39	,	,	PUNCT
ftr-1851	924	40	(	(	PUNCT
ftr-1851	924	41	ii	ii	NOUN
ftr-1851	924	42	)	)	PUNCT
ftr-1851	924	43	obtain	obtain	VERB
ftr-1851	924	44	regular	regular	ADJ
ftr-1851	924	45	reports	report	NOUN
ftr-1851	924	46	from	from	ADP
ftr-1851	924	47	independent	independent	ADJ
ftr-1851	924	48	laboratories	laboratory	NOUN
ftr-1851	924	49	that	that	PRON
ftr-1851	924	50	have	have	AUX
ftr-1851	924	51	analyzed	analyze	VERB
ftr-1851	924	52	the	the	DET
ftr-1851	924	53	synthetic	synthetic	ADJ
ftr-1851	924	54	fuel	fuel	NOUN
ftr-1851	924	55	produced	produce	VERB
ftr-1851	924	56	in	in	ADP
ftr-1851	924	57	such	such	ADJ
ftr-1851	924	58	facilities	facility	NOUN
ftr-1851	924	59	to	to	PART
ftr-1851	924	60	verify	verify	VERB
ftr-1851	924	61	that	that	SCONJ
ftr-1851	924	62	the	the	DET
ftr-1851	924	63	coal	coal	NOUN
ftr-1851	924	64	used	use	VERB
ftr-1851	924	65	to	to	PART
ftr-1851	924	66	produce	produce	VERB
ftr-1851	924	67	the	the	DET
ftr-1851	924	68	fuel	fuel	NOUN
ftr-1851	924	69	undergoes	undergo	VERB
ftr-1851	924	70	a	a	DET
ftr-1851	924	71	significant	significant	ADJ
ftr-1851	924	72	chemical	chemical	NOUN
ftr-1851	924	73	change	change	NOUN
ftr-1851	924	74	,	,	PUNCT
ftr-1851	924	75	consistent	consistent	ADJ
ftr-1851	924	76	with	with	ADP
ftr-1851	924	77	prior	prior	ADJ
ftr-1851	924	78	ruling	rule	VERB
ftr-1851	924	79	practice	practice	NOUN
ftr-1851	924	80	,	,	PUNCT
ftr-1851	924	81	and	and	CCONJ
ftr-1851	924	82	(	(	PUNCT
ftr-1851	924	83	iii	iii	NOUN
ftr-1851	924	84	)	)	PUNCT
ftr-1851	924	85	maintain	maintain	VERB
ftr-1851	924	86	records	record	NOUN
ftr-1851	924	87	and	and	CCONJ
ftr-1851	924	88	data	datum	NOUN
ftr-1851	924	89	underlying	underlie	VERB
ftr-1851	924	90	the	the	DET
ftr-1851	924	91	reports	report	NOUN
ftr-1851	924	92	that	that	SCONJ
ftr-1851	924	93	taxpayers	taxpayer	NOUN
ftr-1851	924	94	obtain	obtain	VERB
ftr-1851	924	95	from	from	ADP
ftr-1851	924	96	independent	independent	ADJ
ftr-1851	924	97	laboratories	laboratory	NOUN
ftr-1851	924	98	including	include	VERB
ftr-1851	924	99	raw	raw	ADJ
ftr-1851	924	100	ftir	ftir	PROPN
ftr-1851	924	101	data	data	PROPN
ftr-1851	924	102	,	,	PUNCT
ftr-1851	924	103	and	and	CCONJ
ftr-1851	924	104	processed	process	VERB
ftr-1851	924	105	ftir	ftir	PROPN
ftr-1851	924	106	data	datum	NOUN
ftr-1851	924	107	sufficient	sufficient	ADJ
ftr-1851	924	108	to	to	PART
ftr-1851	924	109	document	document	VERB
ftr-1851	924	110	the	the	DET
ftr-1851	924	111	selection	selection	NOUN
ftr-1851	924	112	of	of	ADP
ftr-1851	924	113	absorption	absorption	NOUN
ftr-1851	924	114	peaks	peak	NOUN
ftr-1851	924	115	and	and	CCONJ
ftr-1851	924	116	integration	integration	NOUN
ftr-1851	924	117	points	point	NOUN
ftr-1851	924	118	.	.	PUNCT
ftr-1851	925	1	the	the	DET
ftr-1851	925	2	service	service	NOUN
ftr-1851	925	3	also	also	ADV
ftr-1851	925	4	plans	plan	VERB
ftr-1851	925	5	to	to	PART
ftr-1851	925	6	issue	issue	VERB
ftr-1851	925	7	guidance	guidance	NOUN
ftr-1851	925	8	extending	extend	VERB
ftr-1851	925	9	these	these	DET
ftr-1851	925	10	requirements	requirement	NOUN
ftr-1851	925	11	to	to	ADP
ftr-1851	925	12	taxpayers	taxpayer	NOUN
ftr-1851	925	13	already	already	ADV
ftr-1851	925	14	holding	hold	VERB
ftr-1851	925	15	rulings	ruling	NOUN
ftr-1851	925	16	on	on	ADP
ftr-1851	925	17	the	the	DET
ftr-1851	925	18	issue	issue	NOUN
ftr-1851	925	19	of	of	ADP
ftr-1851	925	20	significant	significant	ADJ
ftr-1851	925	21	chemical	chemical	NOUN
ftr-1851	925	22	change	change	NOUN
ftr-1851	925	23	.	.	PUNCT
ftr-1851	926	1	in	in	ADP
ftr-1851	926	2	addition	addition	NOUN
ftr-1851	926	3	to	to	ADP
ftr-1851	926	4	these	these	DET
ftr-1851	926	5	requirements	requirement	NOUN
ftr-1851	926	6	,	,	PUNCT
ftr-1851	926	7	the	the	DET
ftr-1851	926	8	service	service	NOUN
ftr-1851	926	9	is	be	AUX
ftr-1851	926	10	considering	consider	VERB
ftr-1851	926	11	whether	whether	SCONJ
ftr-1851	926	12	to	to	PART
ftr-1851	926	13	impose	impose	VERB
ftr-1851	926	14	certain	certain	ADJ
ftr-1851	926	15	requirements	requirement	NOUN
ftr-1851	926	16	on	on	ADP
ftr-1851	926	17	laboratories	laboratory	NOUN
ftr-1851	926	18	used	use	VERB
ftr-1851	926	19	by	by	ADP
ftr-1851	926	20	taxpayers	taxpayer	NOUN
ftr-1851	926	21	to	to	PART
ftr-1851	926	22	demonstrate	demonstrate	VERB
ftr-1851	926	23	significant	significant	ADJ
ftr-1851	926	24	chemical	chemical	NOUN
ftr-1851	926	25	change	change	NOUN
ftr-1851	926	26	,	,	PUNCT
ftr-1851	926	27	consistent	consistent	ADJ
ftr-1851	926	28	with	with	ADP
ftr-1851	926	29	prior	prior	ADJ
ftr-1851	926	30	ruling	rule	VERB
ftr-1851	926	31	practice	practice	NOUN
ftr-1851	926	32	,	,	PUNCT
ftr-1851	926	33	such	such	ADJ
ftr-1851	926	34	as	as	ADP
ftr-1851	926	35	requiring	require	VERB
ftr-1851	926	36	that	that	SCONJ
ftr-1851	926	37	the	the	DET
ftr-1851	926	38	laboratories	laboratory	NOUN
ftr-1851	926	39	be	be	AUX
ftr-1851	926	40	accredited	accredit	VERB
ftr-1851	926	41	by	by	ADP
ftr-1851	926	42	the	the	DET
ftr-1851	926	43	nist	nist	PROPN
ftr-1851	926	44	national	national	PROPN
ftr-1851	926	45	voluntary	voluntary	ADJ
ftr-1851	926	46	laboratory	laboratory	NOUN
ftr-1851	926	47	accreditation	accreditation	NOUN
ftr-1851	926	48	program	program	NOUN
ftr-1851	926	49	.	.	PUNCT
ftr-1851	927	1	h.	h.	PROPN
ftr-1851	927	2	loss	loss	NOUN
ftr-1851	927	3	transactions	transaction	NOUN
ftr-1851	927	4	,	,	PUNCT
ftr-1851	927	5	bad	bad	ADJ
ftr-1851	927	6	debts	debt	NOUN
ftr-1851	927	7	and	and	CCONJ
ftr-1851	927	8	nols	nol	NOUN
ftr-1851	927	9	there	there	PRON
ftr-1851	927	10	were	be	VERB
ftr-1851	927	11	no	no	DET
ftr-1851	927	12	significant	significant	ADJ
ftr-1851	927	13	developments	development	NOUN
ftr-1851	927	14	regarding	regard	VERB
ftr-1851	927	15	this	this	DET
ftr-1851	927	16	topic	topic	NOUN
ftr-1851	927	17	during	during	ADP
ftr-1851	927	18	2003	2003	NUM
ftr-1851	927	19	.	.	PUNCT
ftr-1851	928	1	20041	20041	NUM
ftr-1851	928	2	florida	florida	PROPN
ftr-1851	928	3	tax	tax	PROPN
ftr-1851	928	4	review	review	PROPN
ftr-1851	928	5	i.	i.	NOUN
ftr-1851	928	6	at	at	ADP
ftr-1851	928	7	-	-	PUNCT
ftr-1851	928	8	risk	risk	NOUN
ftr-1851	928	9	and	and	CCONJ
ftr-1851	928	10	passive	passive	ADJ
ftr-1851	928	11	activity	activity	NOUN
ftr-1851	928	12	losses	loss	NOUN
ftr-1851	928	13	1	1	NUM
ftr-1851	928	14	.	.	X
ftr-1851	929	1	whose	whose	DET
ftr-1851	929	2	"	"	PUNCT
ftr-1851	929	3	participation	participation	NOUN
ftr-1851	929	4	"	"	PUNCT
ftr-1851	929	5	counts	count	VERB
ftr-1851	929	6	if	if	SCONJ
ftr-1851	929	7	the	the	DET
ftr-1851	929	8	taxpayer	taxpayer	NOUN
ftr-1851	929	9	is	be	AUX
ftr-1851	929	10	n't	not	PART
ftr-1851	929	11	a	a	DET
ftr-1851	929	12	natural	natural	ADJ
ftr-1851	929	13	person	person	NOUN
ftr-1851	929	14	?	?	PUNCT
ftr-1851	930	1	the	the	DET
ftr-1851	930	2	mattie	mattie	PROPN
ftr-1851	930	3	k.	k.	PROPN
ftr-1851	930	4	carter	carter	PROPN
ftr-1851	930	5	trust	trust	PROPN
ftr-1851	930	6	v.	v.	PROPN
ftr-1851	930	7	united	united	PROPN
ftr-1851	930	8	states	states	PROPN
ftr-1851	930	9	,	,	PUNCT
ftr-1851	930	10	256	256	NUM
ftr-1851	930	11	f.supp.2d	f.supp.2d	NUM
ftr-1851	930	12	536	536	NUM
ftr-1851	930	13	,	,	PUNCT
ftr-1851	930	14	91	91	NUM
ftr-1851	930	15	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	930	16	2003	2003	NUM
ftr-1851	930	17	-	-	SYM
ftr-1851	930	18	1946,2003	1946,2003	NUM
ftr-1851	930	19	-	-	PUNCT
ftr-1851	930	20	1	1	NUM
ftr-1851	930	21	u.s.t.c	u.s.t.c	PROPN
ftr-1851	930	22	.	.	PROPN
ftr-1851	931	1	50,418	50,418	NUM
ftr-1851	931	2	(	(	PUNCT
ftr-1851	931	3	n.d	n.d	PROPN
ftr-1851	931	4	.	.	PROPN
ftr-1851	931	5	tex	tex	PROPN
ftr-1851	931	6	.	.	PROPN
ftr-1851	931	7	4/11/03	4/11/03	NUM
ftr-1851	931	8	)	)	PUNCT
ftr-1851	931	9	.	.	PUNCT
ftr-1851	932	1	the	the	DET
ftr-1851	932	2	district	district	NOUN
ftr-1851	932	3	court	court	NOUN
ftr-1851	932	4	(	(	PUNCT
ftr-1851	932	5	judge	judge	PROPN
ftr-1851	932	6	mcbryde	mcbryde	PROPN
ftr-1851	932	7	)	)	PUNCT
ftr-1851	932	8	held	hold	VERB
ftr-1851	932	9	that	that	SCONJ
ftr-1851	932	10	in	in	ADP
ftr-1851	932	11	determining	determine	VERB
ftr-1851	932	12	whether	whether	SCONJ
ftr-1851	932	13	a	a	DET
ftr-1851	932	14	trust	trust	NOUN
ftr-1851	932	15	"	"	PUNCT
ftr-1851	932	16	materially	materially	ADV
ftr-1851	932	17	participated	participate	VERB
ftr-1851	932	18	"	"	PUNCT
ftr-1851	932	19	in	in	ADP
ftr-1851	932	20	an	an	DET
ftr-1851	932	21	activity	activity	NOUN
ftr-1851	932	22	[	[	X
ftr-1851	932	23	in	in	ADP
ftr-1851	932	24	this	this	DET
ftr-1851	932	25	case	case	NOUN
ftr-1851	932	26	a	a	DET
ftr-1851	932	27	ranching	ranching	NOUN
ftr-1851	932	28	operation	operation	NOUN
ftr-1851	932	29	]	]	PUNCT
ftr-1851	932	30	the	the	DET
ftr-1851	932	31	activities	activity	NOUN
ftr-1851	932	32	of	of	ADP
ftr-1851	932	33	all	all	PRON
ftr-1851	932	34	of	of	ADP
ftr-1851	932	35	the	the	DET
ftr-1851	932	36	trust	trust	NOUN
ftr-1851	932	37	's	's	PART
ftr-1851	932	38	fiduciaries	fiduciary	NOUN
ftr-1851	932	39	,	,	PUNCT
ftr-1851	932	40	employees	employee	NOUN
ftr-1851	932	41	,	,	PUNCT
ftr-1851	932	42	and	and	CCONJ
ftr-1851	932	43	agents	agent	NOUN
ftr-1851	932	44	should	should	AUX
ftr-1851	932	45	be	be	AUX
ftr-1851	932	46	considered	consider	VERB
ftr-1851	932	47	,	,	PUNCT
ftr-1851	932	48	as	as	SCONJ
ftr-1851	932	49	urged	urge	VERB
ftr-1851	932	50	by	by	ADP
ftr-1851	932	51	the	the	DET
ftr-1851	932	52	taxpayer	taxpayer	NOUN
ftr-1851	932	53	,	,	PUNCT
ftr-1851	932	54	and	and	CCONJ
ftr-1851	932	55	not	not	PART
ftr-1851	932	56	just	just	ADV
ftr-1851	932	57	the	the	DET
ftr-1851	932	58	activities	activity	NOUN
ftr-1851	932	59	of	of	ADP
ftr-1851	932	60	the	the	DET
ftr-1851	932	61	trustee	trustee	NOUN
ftr-1851	932	62	,	,	PUNCT
ftr-1851	932	63	as	as	SCONJ
ftr-1851	932	64	argued	argue	VERB
ftr-1851	932	65	by	by	ADP
ftr-1851	932	66	the	the	DET
ftr-1851	932	67	government	government	NOUN
ftr-1851	932	68	.	.	PUNCT
ftr-1851	933	1	2	2	X
ftr-1851	933	2	.	.	X
ftr-1851	933	3	soon	soon	ADV
ftr-1851	933	4	(	(	PUNCT
ftr-1851	933	5	or	or	CCONJ
ftr-1851	933	6	eventually	eventually	ADV
ftr-1851	933	7	)	)	PUNCT
ftr-1851	933	8	,	,	PUNCT
ftr-1851	933	9	no	no	DET
ftr-1851	933	10	amounts	amount	NOUN
ftr-1851	933	11	borrowed	borrow	VERB
ftr-1851	933	12	from	from	ADP
ftr-1851	933	13	your	your	PRON
ftr-1851	933	14	partner	partner	NOUN
ftr-1851	933	15	will	will	AUX
ftr-1851	933	16	increase	increase	VERB
ftr-1851	933	17	your	your	PRON
ftr-1851	933	18	at	at	ADP
ftr-1851	933	19	-	-	PUNCT
ftr-1851	933	20	risk	risk	NOUN
ftr-1851	933	21	amount	amount	NOUN
ftr-1851	933	22	.	.	PUNCT
ftr-1851	934	1	reg-209377	reg-209377	NOUN
ftr-1851	934	2	-	-	PUNCT
ftr-1851	934	3	89	89	NUM
ftr-1851	934	4	,	,	PUNCT
ftr-1851	934	5	at	at	ADP
ftr-1851	934	6	-	-	PUNCT
ftr-1851	934	7	risk	risk	NOUN
ftr-1851	934	8	limitations	limitation	NOUN
ftr-1851	934	9	;	;	PUNCT
ftr-1851	934	10	interest	interest	NOUN
ftr-1851	934	11	other	other	ADJ
ftr-1851	934	12	than	than	ADP
ftr-1851	934	13	that	that	PRON
ftr-1851	934	14	of	of	ADP
ftr-1851	934	15	a	a	DET
ftr-1851	934	16	creditor	creditor	NOUN
ftr-1851	934	17	,	,	PUNCT
ftr-1851	934	18	68	68	NUM
ftr-1851	934	19	f.r	f.r	NOUN
ftr-1851	934	20	.	.	NOUN
ftr-1851	934	21	40583	40583	NUM
ftr-1851	934	22	(	(	PUNCT
ftr-1851	934	23	7/8/03	7/8/03	NUM
ftr-1851	934	24	)	)	PUNCT
ftr-1851	934	25	.	.	PUNCT
ftr-1851	935	1	section	section	NOUN
ftr-1851	935	2	465(b)(3	465(b)(3	NOUN
ftr-1851	935	3	)	)	PUNCT
ftr-1851	935	4	provides	provide	VERB
ftr-1851	935	5	that	that	SCONJ
ftr-1851	935	6	amounts	amount	NOUN
ftr-1851	935	7	borrowed	borrow	VERB
ftr-1851	935	8	for	for	ADP
ftr-1851	935	9	use	use	NOUN
ftr-1851	935	10	in	in	ADP
ftr-1851	935	11	an	an	DET
ftr-1851	935	12	activity	activity	NOUN
ftr-1851	935	13	do	do	AUX
ftr-1851	935	14	not	not	PART
ftr-1851	935	15	increase	increase	VERB
ftr-1851	935	16	the	the	DET
ftr-1851	935	17	borrower	borrower	NOUN
ftr-1851	935	18	's	's	PART
ftr-1851	935	19	amount	amount	NOUN
ftr-1851	935	20	at	at	ADP
ftr-1851	935	21	risk	risk	NOUN
ftr-1851	935	22	in	in	ADP
ftr-1851	935	23	an	an	DET
ftr-1851	935	24	activity	activity	NOUN
ftr-1851	935	25	listed	list	VERB
ftr-1851	935	26	in	in	ADP
ftr-1851	935	27	§	§	PROPN
ftr-1851	935	28	465(c)(1	465(c)(1	NOUN
ftr-1851	935	29	)	)	PUNCT
ftr-1851	936	1	[	[	X
ftr-1851	936	2	(	(	PUNCT
ftr-1851	936	3	1	1	NUM
ftr-1851	936	4	)	)	PUNCT
ftr-1851	936	5	motion	motion	NOUN
ftr-1851	936	6	-	-	PUNCT
ftr-1851	936	7	picture	picture	NOUN
ftr-1851	936	8	films	film	NOUN
ftr-1851	936	9	or	or	CCONJ
ftr-1851	936	10	videotapes	videotape	NOUN
ftr-1851	936	11	;	;	PUNCT
ftr-1851	936	12	(	(	PUNCT
ftr-1851	936	13	2	2	X
ftr-1851	936	14	)	)	PUNCT
ftr-1851	936	15	farming	farming	NOUN
ftr-1851	936	16	;	;	PUNCT
ftr-1851	936	17	(	(	PUNCT
ftr-1851	936	18	3	3	X
ftr-1851	936	19	)	)	PUNCT
ftr-1851	936	20	leasing	lease	VERB
ftr-1851	936	21	§	§	PROPN
ftr-1851	936	22	1245	1245	NUM
ftr-1851	936	23	property	property	NOUN
ftr-1851	936	24	;	;	PUNCT
ftr-1851	936	25	(	(	PUNCT
ftr-1851	936	26	4	4	X
ftr-1851	936	27	)	)	PUNCT
ftr-1851	936	28	oil	oil	NOUN
ftr-1851	936	29	and	and	CCONJ
ftr-1851	936	30	gas	gas	NOUN
ftr-1851	936	31	resources	resource	NOUN
ftr-1851	936	32	and	and	CCONJ
ftr-1851	936	33	geothermal	geothermal	ADJ
ftr-1851	936	34	deposits	deposit	NOUN
ftr-1851	936	35	]	]	X
ftr-1851	936	36	if	if	SCONJ
ftr-1851	936	37	the	the	DET
ftr-1851	936	38	lender	lender	NOUN
ftr-1851	936	39	has	have	VERB
ftr-1851	936	40	an	an	DET
ftr-1851	936	41	interest	interest	NOUN
ftr-1851	936	42	other	other	ADJ
ftr-1851	936	43	than	than	ADP
ftr-1851	936	44	that	that	PRON
ftr-1851	936	45	of	of	ADP
ftr-1851	936	46	a	a	DET
ftr-1851	936	47	creditor	creditor	NOUN
ftr-1851	936	48	in	in	ADP
ftr-1851	936	49	the	the	DET
ftr-1851	936	50	activity	activity	NOUN
ftr-1851	936	51	or	or	CCONJ
ftr-1851	936	52	if	if	SCONJ
ftr-1851	936	53	the	the	DET
ftr-1851	936	54	lender	lender	NOUN
ftr-1851	936	55	is	be	AUX
ftr-1851	936	56	related	relate	VERB
ftr-1851	936	57	to	to	ADP
ftr-1851	936	58	a	a	DET
ftr-1851	936	59	person	person	NOUN
ftr-1851	936	60	(	(	PUNCT
ftr-1851	936	61	other	other	ADJ
ftr-1851	936	62	than	than	ADP
ftr-1851	936	63	the	the	DET
ftr-1851	936	64	borrower	borrower	NOUN
ftr-1851	936	65	)	)	PUNCT
ftr-1851	936	66	who	who	PRON
ftr-1851	936	67	has	have	VERB
ftr-1851	936	68	a	a	DET
ftr-1851	936	69	disqualifying	disqualifying	ADJ
ftr-1851	936	70	interest	interest	NOUN
ftr-1851	936	71	in	in	ADP
ftr-1851	936	72	the	the	DET
ftr-1851	936	73	activity	activity	NOUN
ftr-1851	936	74	.	.	PUNCT
ftr-1851	937	1	section	section	NOUN
ftr-1851	937	2	465(c)(3)(d	465(c)(3)(d	NUM
ftr-1851	937	3	)	)	PUNCT
ftr-1851	937	4	provides	provide	VERB
ftr-1851	937	5	that	that	SCONJ
ftr-1851	937	6	§	§	PROPN
ftr-1851	937	7	465(b)(3	465(b)(3	NOUN
ftr-1851	937	8	)	)	PUNCT
ftr-1851	937	9	applies	apply	VERB
ftr-1851	937	10	to	to	ADP
ftr-1851	937	11	activities	activity	NOUN
ftr-1851	937	12	to	to	PART
ftr-1851	937	13	which	which	PRON
ftr-1851	937	14	§	§	PROPN
ftr-1851	937	15	465	465	NUM
ftr-1851	937	16	is	be	AUX
ftr-1851	937	17	extended	extend	VERB
ftr-1851	937	18	by	by	ADP
ftr-1851	937	19	§	§	PROPN
ftr-1851	937	20	453(c)(3)(a	453(c)(3)(a	PROPN
ftr-1851	937	21	)	)	PUNCT
ftr-1851	937	22	all	all	DET
ftr-1851	937	23	other	other	ADJ
ftr-1851	937	24	business	business	NOUN
ftr-1851	937	25	and	and	CCONJ
ftr-1851	937	26	profit	profit	NOUN
ftr-1851	937	27	seeking	seek	VERB
ftr-1851	937	28	activities	activity	NOUN
ftr-1851	937	29	only	only	ADV
ftr-1851	937	30	to	to	ADP
ftr-1851	937	31	the	the	DET
ftr-1851	937	32	extent	extent	NOUN
ftr-1851	937	33	provided	provide	VERB
ftr-1851	937	34	in	in	ADP
ftr-1851	937	35	regulations	regulation	NOUN
ftr-1851	937	36	;	;	PUNCT
ftr-1851	937	37	alexander	alexander	PROPN
ftr-1851	937	38	v.	v.	PROPN
ftr-1851	937	39	commissioner	commissioner	PROPN
ftr-1851	937	40	,	,	PUNCT
ftr-1851	937	41	95	95	NUM
ftr-1851	937	42	t.c	t.c	PROPN
ftr-1851	937	43	.	.	PROPN
ftr-1851	937	44	467	467	NUM
ftr-1851	937	45	(	(	PUNCT
ftr-1851	937	46	1990	1990	NUM
ftr-1851	937	47	)	)	PUNCT
ftr-1851	937	48	,	,	PUNCT
ftr-1851	937	49	affd	affd	VERB
ftr-1851	937	50	by	by	ADP
ftr-1851	937	51	order	order	NOUN
ftr-1851	937	52	sub	sub	PROPN
ftr-1851	937	53	nom	nom	PROPN
ftr-1851	937	54	.	.	PROPN
ftr-1851	937	55	stell	stell	PROPN
ftr-1851	937	56	v.	v.	PROPN
ftr-1851	937	57	commissioner	commissioner	PROPN
ftr-1851	937	58	,	,	PUNCT
ftr-1851	937	59	999	999	NUM
ftr-1851	937	60	f.2d	f.2d	X
ftr-1851	937	61	544	544	NUM
ftr-1851	937	62	(	(	PUNCT
ftr-1851	937	63	9th	9th	ADJ
ftr-1851	937	64	cir	cir	NOUN
ftr-1851	937	65	.	.	PROPN
ftr-1851	937	66	1993	1993	NUM
ftr-1851	937	67	)	)	PUNCT
ftr-1851	937	68	,	,	PUNCT
ftr-1851	937	69	held	hold	VERB
ftr-1851	937	70	that	that	SCONJ
ftr-1851	937	71	until	until	SCONJ
ftr-1851	937	72	regulations	regulation	NOUN
ftr-1851	937	73	were	be	AUX
ftr-1851	937	74	issued	issue	VERB
ftr-1851	937	75	,	,	PUNCT
ftr-1851	937	76	§	§	PROPN
ftr-1851	937	77	465(b)(3	465(b)(3	NOUN
ftr-1851	937	78	)	)	PUNCT
ftr-1851	937	79	does	do	AUX
ftr-1851	937	80	not	not	PART
ftr-1851	937	81	apply	apply	VERB
ftr-1851	937	82	to	to	ADP
ftr-1851	937	83	activities	activity	NOUN
ftr-1851	937	84	other	other	ADJ
ftr-1851	937	85	than	than	ADP
ftr-1851	937	86	those	those	PRON
ftr-1851	937	87	described	describe	VERB
ftr-1851	937	88	in	in	ADP
ftr-1851	937	89	§	§	PROPN
ftr-1851	937	90	465(c)(1	465(c)(1	PROPN
ftr-1851	937	91	)	)	PUNCT
ftr-1851	937	92	.	.	PUNCT
ftr-1851	938	1	the	the	DET
ftr-1851	938	2	revisions	revision	NOUN
ftr-1851	938	3	to	to	PART
ftr-1851	938	4	prop	prop	VERB
ftr-1851	938	5	.	.	PUNCT
ftr-1851	939	1	reg	reg	PROPN
ftr-1851	939	2	.	.	PUNCT
ftr-1851	940	1	§	§	PROPN
ftr-1851	940	2	1.465	1.465	NUM
ftr-1851	940	3	-	-	SYM
ftr-1851	940	4	8	8	NUM
ftr-1851	940	5	and	and	CCONJ
ftr-1851	940	6	1.465	1.465	NUM
ftr-1851	940	7	-	-	SYM
ftr-1851	940	8	20	20	NUM
ftr-1851	940	9	would	would	AUX
ftr-1851	940	10	apply	apply	VERB
ftr-1851	940	11	§	§	PROPN
ftr-1851	940	12	465(b)(3	465(b)(3	NOUN
ftr-1851	940	13	)	)	PUNCT
ftr-1851	940	14	to	to	ADP
ftr-1851	940	15	the	the	DET
ftr-1851	940	16	activities	activity	NOUN
ftr-1851	940	17	described	describe	VERB
ftr-1851	940	18	in	in	ADP
ftr-1851	940	19	§	§	PROPN
ftr-1851	940	20	465(c)(3)(a	465(c)(3)(a	PROPN
ftr-1851	940	21	)	)	PUNCT
ftr-1851	940	22	.	.	PUNCT
ftr-1851	941	1	the	the	DET
ftr-1851	941	2	regulation	regulation	NOUN
ftr-1851	941	3	will	will	AUX
ftr-1851	941	4	be	be	AUX
ftr-1851	941	5	effective	effective	ADJ
ftr-1851	941	6	when	when	SCONJ
ftr-1851	941	7	finalized	finalize	VERB
ftr-1851	941	8	.	.	PUNCT
ftr-1851	942	1	il	il	PROPN
ftr-1851	942	2	.	.	PROPN
ftr-1851	942	3	investment	investment	NOUN
ftr-1851	942	4	gain	gain	VERB
ftr-1851	942	5	a.	a.	NOUN
ftr-1851	942	6	capital	capital	NOUN
ftr-1851	942	7	gain	gain	NOUN
ftr-1851	942	8	and	and	CCONJ
ftr-1851	942	9	loss	loss	NOUN
ftr-1851	942	10	1	1	NUM
ftr-1851	942	11	.	.	PUNCT
ftr-1851	943	1	this	this	DET
ftr-1851	943	2	collar	collar	NOUN
ftr-1851	943	3	just	just	ADV
ftr-1851	943	4	plain	plain	ADV
ftr-1851	943	5	clean	clean	ADJ
ftr-1851	943	6	works	work	NOUN
ftr-1851	943	7	.	.	PUNCT
ftr-1851	944	1	rev	rev	PROPN
ftr-1851	944	2	.	.	PROPN
ftr-1851	945	1	rul	rul	PROPN
ftr-1851	945	2	.	.	PUNCT
ftr-1851	945	3	2003	2003	NUM
ftr-1851	945	4	-	-	SYM
ftr-1851	945	5	7	7	NUM
ftr-1851	945	6	,	,	PUNCT
ftr-1851	945	7	2003	2003	NUM
ftr-1851	945	8	-	-	SYM
ftr-1851	945	9	5	5	NUM
ftr-1851	945	10	i.r.b	i.r.b	NOUN
ftr-1851	945	11	.	.	PUNCT
ftr-1851	946	1	363	363	NUM
ftr-1851	946	2	(	(	PUNCT
ftr-1851	946	3	1/16/03	1/16/03	NUM
ftr-1851	946	4	)	)	PUNCT
ftr-1851	946	5	.	.	PUNCT
ftr-1851	947	1	the	the	DET
ftr-1851	947	2	irs	irs	PROPN
ftr-1851	947	3	ruled	rule	VERB
ftr-1851	947	4	that	that	SCONJ
ftr-1851	947	5	a	a	DET
ftr-1851	947	6	shareholder	shareholder	NOUN
ftr-1851	947	7	has	have	AUX
ftr-1851	947	8	neither	neither	CCONJ
ftr-1851	947	9	sold	sell	VERB
ftr-1851	947	10	stock	stock	NOUN
ftr-1851	947	11	currently	currently	ADV
ftr-1851	947	12	nor	nor	CCONJ
ftr-1851	947	13	caused	cause	VERB
ftr-1851	947	14	a	a	DET
ftr-1851	947	15	constructive	constructive	ADJ
ftr-1851	947	16	sale	sale	NOUN
ftr-1851	947	17	of	of	ADP
ftr-1851	947	18	stock	stock	NOUN
ftr-1851	947	19	under	under	ADP
ftr-1851	947	20	§	§	PROPN
ftr-1851	947	21	1259	1259	NUM
ftr-1851	947	22	where	where	SCONJ
ftr-1851	947	23	he	he	PRON
ftr-1851	947	24	(	(	PUNCT
ftr-1851	947	25	1	1	X
ftr-1851	947	26	)	)	PUNCT
ftr-1851	947	27	receives	receive	VERB
ftr-1851	947	28	a	a	DET
ftr-1851	947	29	fixed	fix	VERB
ftr-1851	947	30	amount	amount	NOUN
ftr-1851	947	31	of	of	ADP
ftr-1851	947	32	cash	cash	NOUN
ftr-1851	947	33	,	,	PUNCT
ftr-1851	947	34	(	(	PUNCT
ftr-1851	947	35	2	2	X
ftr-1851	947	36	)	)	PUNCT
ftr-1851	947	37	simultaneously	simultaneously	ADV
ftr-1851	947	38	enters	enter	VERB
ftr-1851	947	39	into	into	ADP
ftr-1851	947	40	an	an	DET
ftr-1851	947	41	agreement	agreement	NOUN
ftr-1851	947	42	to	to	PART
ftr-1851	947	43	deliver	deliver	VERB
ftr-1851	947	44	on	on	ADP
ftr-1851	947	45	a	a	DET
ftr-1851	947	46	future	future	ADJ
ftr-1851	947	47	date	date	NOUN
ftr-1851	947	48	a	a	DET
ftr-1851	947	49	number	number	NOUN
ftr-1851	947	50	of	of	ADP
ftr-1851	947	51	shares	share	NOUN
ftr-1851	947	52	of	of	ADP
ftr-1851	947	53	common	common	ADJ
ftr-1851	947	54	stock	stock	NOUN
ftr-1851	947	55	that	that	PRON
ftr-1851	947	56	varies	vary	VERB
ftr-1851	947	57	significantly	significantly	ADV
ftr-1851	947	58	depending	depend	VERB
ftr-1851	947	59	on	on	ADP
ftr-1851	947	60	the	the	DET
ftr-1851	947	61	value	value	NOUN
ftr-1851	947	62	of	of	ADP
ftr-1851	947	63	the	the	DET
ftr-1851	947	64	shares	share	NOUN
ftr-1851	947	65	on	on	ADP
ftr-1851	947	66	the	the	DET
ftr-1851	947	67	delivery	delivery	NOUN
ftr-1851	947	68	date	date	NOUN
ftr-1851	948	1	[	[	X
ftr-1851	948	2	but	but	CCONJ
ftr-1851	948	3	which	which	PRON
ftr-1851	948	4	does	do	AUX
ftr-1851	948	5	provide	provide	VERB
ftr-1851	948	6	a	a	DET
ftr-1851	948	7	"	"	PUNCT
ftr-1851	948	8	collar	collar	NOUN
ftr-1851	948	9	"	"	PUNCT
ftr-1851	948	10	on	on	ADP
ftr-1851	948	11	the	the	DET
ftr-1851	948	12	number	number	NOUN
ftr-1851	948	13	of	of	ADP
ftr-1851	948	14	shares	share	NOUN
ftr-1851	948	15	of	of	ADP
ftr-1851	948	16	stock	stock	NOUN
ftr-1851	948	17	to	to	PART
ftr-1851	948	18	be	be	AUX
ftr-1851	948	19	delivered	deliver	VERB
ftr-1851	948	20	,	,	PUNCT
ftr-1851	948	21	in	in	ADP
ftr-1851	948	22	effect	effect	NOUN
ftr-1851	948	23	providing	provide	VERB
ftr-1851	948	24	a	a	DET
ftr-1851	948	25	"	"	PUNCT
ftr-1851	948	26	collar	collar	NOUN
ftr-1851	948	27	"	"	PUNCT
ftr-1851	948	28	on	on	ADP
ftr-1851	948	29	the	the	DET
ftr-1851	948	30	ultimate	ultimate	ADJ
ftr-1851	948	31	sale	sale	NOUN
ftr-1851	948	32	price	price	NOUN
ftr-1851	948	33	]	]	PUNCT
ftr-1851	948	34	,	,	PUNCT
ftr-1851	948	35	(	(	PUNCT
ftr-1851	948	36	3	3	X
ftr-1851	948	37	)	)	PUNCT
ftr-1851	948	38	pledges	pledge	VERB
ftr-1851	948	39	the	the	DET
ftr-1851	948	40	maximum	maximum	ADJ
ftr-1851	948	41	number	number	NOUN
ftr-1851	948	42	of	of	ADP
ftr-1851	948	43	shares	share	NOUN
ftr-1851	948	44	for	for	ADP
ftr-1851	948	45	which	which	PRON
ftr-1851	948	46	delivery	delivery	NOUN
ftr-1851	948	47	could	could	AUX
ftr-1851	948	48	be	be	AUX
ftr-1851	948	49	required	require	VERB
ftr-1851	948	50	,	,	PUNCT
ftr-1851	948	51	(	(	PUNCT
ftr-1851	948	52	4	4	X
ftr-1851	948	53	)	)	PUNCT
ftr-1851	948	54	has	have	VERB
ftr-1851	948	55	the	the	DET
ftr-1851	948	56	unrestricted	unrestricted	ADJ
ftr-1851	948	57	right	right	NOUN
ftr-1851	948	58	to	to	PART
ftr-1851	948	59	deliver	deliver	VERB
ftr-1851	948	60	the	the	DET
ftr-1851	948	61	pledged	pledge	VERB
ftr-1851	948	62	shares	share	NOUN
ftr-1851	948	63	or	or	CCONJ
ftr-1851	948	64	to	to	PART
ftr-1851	948	65	substitute	substitute	VERB
ftr-1851	948	66	cash	cash	NOUN
ftr-1851	948	67	or	or	CCONJ
ftr-1851	948	68	other	other	ADJ
ftr-1851	948	69	shares	share	NOUN
ftr-1851	948	70	on	on	ADP
ftr-1851	948	71	the	the	DET
ftr-1851	948	72	delivery	delivery	NOUN
ftr-1851	948	73	date	date	NOUN
ftr-1851	948	74	,	,	PUNCT
ftr-1851	948	75	and	and	CCONJ
ftr-1851	948	76	(	(	PUNCT
ftr-1851	948	77	5	5	X
ftr-1851	948	78	)	)	PUNCT
ftr-1851	948	79	is	be	AUX
ftr-1851	948	80	not	not	PART
ftr-1851	948	81	economically	economically	ADV
ftr-1851	948	82	compelled	compel	VERB
ftr-1851	948	83	to	to	PART
ftr-1851	948	84	deliver	deliver	VERB
ftr-1851	948	85	the	the	DET
ftr-1851	948	86	pledged	pledge	VERB
ftr-1851	948	87	shares	share	NOUN
ftr-1851	948	88	.	.	PUNCT
ftr-1851	948	89	0	0	PUNCT
ftr-1851	949	1	there	there	PRON
ftr-1851	949	2	was	be	VERB
ftr-1851	949	3	not	not	PART
ftr-1851	949	4	a	a	DET
ftr-1851	949	5	sale	sale	NOUN
ftr-1851	949	6	of	of	ADP
ftr-1851	949	7	the	the	DET
ftr-1851	949	8	pledged	pledge	VERB
ftr-1851	949	9	shares	share	NOUN
ftr-1851	949	10	because	because	SCONJ
ftr-1851	949	11	the	the	DET
ftr-1851	949	12	shareholder	shareholder	NOUN
ftr-1851	949	13	was	be	AUX
ftr-1851	949	14	not	not	PART
ftr-1851	949	15	required	require	VERB
ftr-1851	949	16	to	to	PART
ftr-1851	949	17	relinquish	relinquish	VERB
ftr-1851	949	18	the	the	DET
ftr-1851	949	19	pledged	pledge	VERB
ftr-1851	949	20	shares	share	NOUN
ftr-1851	949	21	but	but	CCONJ
ftr-1851	949	22	had	have	VERB
ftr-1851	949	23	an	an	DET
ftr-1851	949	24	unrestricted	unrestricted	ADJ
ftr-1851	949	25	right	right	NOUN
ftr-1851	949	26	to	to	PART
ftr-1851	949	27	reacquire	reacquire	VERB
ftr-1851	949	28	them	they	PRON
ftr-1851	949	29	by	by	ADP
ftr-1851	949	30	delivering	deliver	VERB
ftr-1851	949	31	cash	cash	NOUN
ftr-1851	949	32	or	or	CCONJ
ftr-1851	949	33	other	other	ADJ
ftr-1851	949	34	shares	share	NOUN
ftr-1851	949	35	.	.	PUNCT
ftr-1851	950	1	there	there	PRON
ftr-1851	950	2	was	be	VERB
ftr-1851	950	3	not	not	PART
ftr-1851	950	4	a	a	DET
ftr-1851	950	5	constructive	constructive	ADJ
ftr-1851	950	6	sale	sale	NOUN
ftr-1851	950	7	under	under	ADP
ftr-1851	950	8	§	§	PROPN
ftr-1851	950	9	1259(c)(1)(c	1259(c)(1)(c	NUM
ftr-1851	950	10	)	)	PUNCT
ftr-1851	950	11	because	because	SCONJ
ftr-1851	950	12	due	due	ADP
ftr-1851	950	13	to	to	ADP
ftr-1851	950	14	the	the	DET
ftr-1851	950	15	variation	variation	NOUN
ftr-1851	950	16	in	in	ADP
ftr-1851	950	17	the	the	DET
ftr-1851	950	18	number	number	NOUN
ftr-1851	950	19	of	of	ADP
ftr-1851	950	20	shares	share	NOUN
ftr-1851	950	21	that	that	PRON
ftr-1851	950	22	might	might	AUX
ftr-1851	950	23	be	be	AUX
ftr-1851	950	24	delivered	deliver	VERB
ftr-1851	950	25	,	,	PUNCT
ftr-1851	950	26	the	the	DET
ftr-1851	950	27	agreement	agreement	NOUN
ftr-1851	950	28	was	be	AUX
ftr-1851	950	29	not	not	PART
ftr-1851	950	30	a	a	DET
ftr-1851	950	31	contract	contract	NOUN
ftr-1851	950	32	to	to	PART
ftr-1851	950	33	deliver	deliver	VERB
ftr-1851	950	34	a	a	DET
ftr-1851	950	35	substantially	substantially	ADV
ftr-1851	950	36	fixed	fix	VERB
ftr-1851	950	37	amount	amount	NOUN
ftr-1851	950	38	of	of	ADP
ftr-1851	950	39	property	property	NOUN
ftr-1851	950	40	for	for	ADP
ftr-1851	950	41	purposes	purpose	NOUN
ftr-1851	950	42	of	of	ADP
ftr-1851	950	43	§	§	PROPN
ftr-1851	950	44	1259(d)(1	1259(d)(1	NUM
ftr-1851	950	45	)	)	PUNCT
ftr-1851	950	46	.	.	PUNCT
ftr-1851	951	1	[	[	X
ftr-1851	951	2	vol.6	vol.6	NUM
ftr-1851	951	3	:	:	PUNCT
ftr-1851	951	4	si	si	PROPN
ftr-1851	951	5	recent	recent	ADJ
ftr-1851	951	6	developments	development	NOUN
ftr-1851	951	7	in	in	ADP
ftr-1851	951	8	federal	federal	ADJ
ftr-1851	951	9	income	income	NOUN
ftr-1851	951	10	taxation	taxation	NOUN
ftr-1851	951	11	2	2	NUM
ftr-1851	951	12	.	.	PUNCT
ftr-1851	951	13	a	a	DET
ftr-1851	951	14	little	little	ADJ
ftr-1851	951	15	help	help	NOUN
ftr-1851	951	16	for	for	ADP
ftr-1851	951	17	bears	bear	NOUN
ftr-1851	951	18	.	.	PUNCT
ftr-1851	952	1	rev	rev	PROPN
ftr-1851	952	2	.	.	PROPN
ftr-1851	952	3	rul	rul	PROPN
ftr-1851	952	4	.	.	PUNCT
ftr-1851	952	5	2003	2003	NUM
ftr-1851	952	6	-	-	SYM
ftr-1851	952	7	31	31	NUM
ftr-1851	952	8	,	,	PUNCT
ftr-1851	952	9	2003	2003	NUM
ftr-1851	952	10	-	-	SYM
ftr-1851	952	11	13	13	NUM
ftr-1851	952	12	i.r.b	i.r.b	NOUN
ftr-1851	952	13	.	.	PUNCT
ftr-1851	953	1	643	643	NUM
ftr-1851	953	2	(	(	PUNCT
ftr-1851	953	3	3/31/03	3/31/03	NUM
ftr-1851	953	4	)	)	PUNCT
ftr-1851	953	5	.	.	PUNCT
ftr-1851	954	1	this	this	DET
ftr-1851	954	2	revenue	revenue	NOUN
ftr-1851	954	3	ruling	ruling	NOUN
ftr-1851	954	4	dealt	deal	VERB
ftr-1851	954	5	with	with	ADP
ftr-1851	954	6	two	two	NUM
ftr-1851	954	7	issues	issue	NOUN
ftr-1851	954	8	regarding	regard	VERB
ftr-1851	954	9	short	short	ADJ
ftr-1851	954	10	sales	sale	NOUN
ftr-1851	954	11	in	in	ADP
ftr-1851	954	12	margin	margin	NOUN
ftr-1851	954	13	accounts	account	NOUN
ftr-1851	954	14	.	.	PUNCT
ftr-1851	955	1	first	first	ADV
ftr-1851	955	2	,	,	PUNCT
ftr-1851	955	3	changes	change	NOUN
ftr-1851	955	4	to	to	ADP
ftr-1851	955	5	the	the	DET
ftr-1851	955	6	terms	term	NOUN
ftr-1851	955	7	of	of	ADP
ftr-1851	955	8	a	a	DET
ftr-1851	955	9	margin	margin	NOUN
ftr-1851	955	10	account	account	NOUN
ftr-1851	955	11	through	through	ADP
ftr-1851	955	12	which	which	PRON
ftr-1851	955	13	a	a	DET
ftr-1851	955	14	short	short	ADJ
ftr-1851	955	15	sale	sale	NOUN
ftr-1851	955	16	was	be	AUX
ftr-1851	955	17	effectuated	effectuate	VERB
ftr-1851	955	18	do	do	AUX
ftr-1851	955	19	not	not	PART
ftr-1851	955	20	result	result	VERB
ftr-1851	955	21	in	in	ADP
ftr-1851	955	22	the	the	DET
ftr-1851	955	23	short	short	ADJ
ftr-1851	955	24	sale	sale	NOUN
ftr-1851	955	25	being	be	AUX
ftr-1851	955	26	consummated	consummate	VERB
ftr-1851	955	27	for	for	ADP
ftr-1851	955	28	purposes	purpose	NOUN
ftr-1851	955	29	of	of	ADP
ftr-1851	955	30	reg	reg	NOUN
ftr-1851	955	31	.	.	PUNCT
ftr-1851	956	1	§	§	PROPN
ftr-1851	956	2	1.1233	1.1233	NUM
ftr-1851	956	3	-	-	SYM
ftr-1851	956	4	1	1	NUM
ftr-1851	956	5	(	(	PUNCT
ftr-1851	956	6	a)(4	a)(4	NUM
ftr-1851	956	7	)	)	PUNCT
ftr-1851	956	8	.	.	PUNCT
ftr-1851	957	1	second	second	ADJ
ftr-1851	957	2	,	,	PUNCT
ftr-1851	957	3	if	if	SCONJ
ftr-1851	957	4	a	a	DET
ftr-1851	957	5	taxpayer	taxpayer	NOUN
ftr-1851	957	6	's	's	PART
ftr-1851	957	7	pre-6/9/97	pre-6/9/97	ADJ
ftr-1851	957	8	appreciated	appreciated	ADJ
ftr-1851	957	9	financial	financial	ADJ
ftr-1851	957	10	position	position	NOUN
ftr-1851	957	11	and	and	CCONJ
ftr-1851	957	12	short	short	ADJ
ftr-1851	957	13	-	-	PUNCT
ftr-1851	957	14	against	against	ADP
ftr-1851	957	15	-	-	PUNCT
ftr-1851	957	16	the	the	DET
ftr-1851	957	17	-	-	PUNCT
ftr-1851	957	18	box	box	NOUN
ftr-1851	957	19	transactions	transaction	NOUN
ftr-1851	957	20	are	be	AUX
ftr-1851	957	21	not	not	PART
ftr-1851	957	22	taken	take	VERB
ftr-1851	957	23	into	into	ADP
ftr-1851	957	24	account	account	NOUN
ftr-1851	957	25	for	for	ADP
ftr-1851	957	26	purposes	purpose	NOUN
ftr-1851	957	27	of	of	ADP
ftr-1851	957	28	applying	apply	VERB
ftr-1851	957	29	§	§	PROPN
ftr-1851	957	30	1259	1259	NUM
ftr-1851	957	31	of	of	ADP
ftr-1851	957	32	the	the	DET
ftr-1851	957	33	internal	internal	ADJ
ftr-1851	957	34	revenue	revenue	NOUN
ftr-1851	957	35	code	code	NOUN
ftr-1851	957	36	to	to	ADP
ftr-1851	957	37	post-6/8/97	post-6/8/97	ADJ
ftr-1851	957	38	transactions	transaction	NOUN
ftr-1851	957	39	,	,	PUNCT
ftr-1851	957	40	as	as	SCONJ
ftr-1851	957	41	provided	provide	VERB
ftr-1851	957	42	by	by	ADP
ftr-1851	957	43	the	the	DET
ftr-1851	957	44	transition	transition	NOUN
ftr-1851	957	45	rule	rule	NOUN
ftr-1851	957	46	in	in	ADP
ftr-1851	957	47	§	§	PROPN
ftr-1851	957	48	1001(d)(2	1001(d)(2	NOUN
ftr-1851	957	49	)	)	PUNCT
ftr-1851	957	50	of	of	ADP
ftr-1851	957	51	the	the	DET
ftr-1851	957	52	taxpayer	taxpayer	NOUN
ftr-1851	957	53	relief	relief	PROPN
ftr-1851	957	54	act	act	NOUN
ftr-1851	957	55	of	of	ADP
ftr-1851	957	56	1997	1997	NUM
ftr-1851	957	57	,	,	PUNCT
ftr-1851	957	58	changes	change	NOUN
ftr-1851	957	59	to	to	ADP
ftr-1851	957	60	the	the	DET
ftr-1851	957	61	terms	term	NOUN
ftr-1851	957	62	of	of	ADP
ftr-1851	957	63	the	the	DET
ftr-1851	957	64	margin	margin	NOUN
ftr-1851	957	65	account	account	NOUN
ftr-1851	957	66	through	through	ADP
ftr-1851	957	67	which	which	PRON
ftr-1851	957	68	the	the	DET
ftr-1851	957	69	short	short	ADJ
ftr-1851	957	70	sale	sale	NOUN
ftr-1851	957	71	was	be	AUX
ftr-1851	957	72	effectuated	effectuate	VERB
ftr-1851	957	73	will	will	AUX
ftr-1851	957	74	not	not	PART
ftr-1851	957	75	result	result	VERB
ftr-1851	957	76	in	in	ADP
ftr-1851	957	77	transition	transition	NOUN
ftr-1851	957	78	rule	rule	NOUN
ftr-1851	957	79	ceasing	cease	VERB
ftr-1851	957	80	to	to	PART
ftr-1851	957	81	apply	apply	VERB
ftr-1851	957	82	.	.	PUNCT
ftr-1851	958	1	3	3	X
ftr-1851	958	2	.	.	X
ftr-1851	958	3	capital	capital	NOUN
ftr-1851	958	4	gains	gain	NOUN
ftr-1851	958	5	rates	rate	NOUN
ftr-1851	958	6	reduced	reduce	VERB
ftr-1851	958	7	to	to	ADP
ftr-1851	958	8	15	15	NUM
ftr-1851	958	9	percent	percent	NOUN
ftr-1851	958	10	.	.	PUNCT
ftr-1851	959	1	generally	generally	ADV
ftr-1851	959	2	speaking	speak	VERB
ftr-1851	959	3	,	,	PUNCT
ftr-1851	959	4	under	under	ADP
ftr-1851	959	5	the	the	DET
ftr-1851	959	6	2003	2003	NUM
ftr-1851	959	7	act	act	NOUN
ftr-1851	959	8	,	,	PUNCT
ftr-1851	959	9	gains	gain	NOUN
ftr-1851	959	10	from	from	ADP
ftr-1851	959	11	the	the	DET
ftr-1851	959	12	sale	sale	NOUN
ftr-1851	959	13	of	of	ADP
ftr-1851	959	14	capital	capital	NOUN
ftr-1851	959	15	assets	asset	NOUN
ftr-1851	959	16	held	hold	VERB
ftr-1851	959	17	for	for	ADP
ftr-1851	959	18	more	more	ADJ
ftr-1851	959	19	than	than	ADP
ftr-1851	959	20	one	one	NUM
ftr-1851	959	21	year	year	NOUN
ftr-1851	959	22	realized	realize	VERB
ftr-1851	959	23	by	by	ADP
ftr-1851	959	24	taxpayers	taxpayer	NOUN
ftr-1851	959	25	otherwise	otherwise	ADV
ftr-1851	959	26	subject	subject	ADJ
ftr-1851	959	27	to	to	ADP
ftr-1851	959	28	income	income	NOUN
ftr-1851	959	29	tax	tax	NOUN
ftr-1851	959	30	rates	rate	NOUN
ftr-1851	959	31	of	of	ADP
ftr-1851	959	32	greater	great	ADJ
ftr-1851	959	33	than	than	ADP
ftr-1851	959	34	15	15	NUM
ftr-1851	959	35	percent	percent	NOUN
ftr-1851	959	36	(	(	PUNCT
ftr-1851	959	37	formerly	formerly	ADV
ftr-1851	959	38	taxed	tax	VERB
ftr-1851	959	39	at	at	ADP
ftr-1851	959	40	a	a	DET
ftr-1851	959	41	20	20	NUM
ftr-1851	959	42	-	-	PUNCT
ftr-1851	959	43	percent	percent	NOUN
ftr-1851	959	44	rate	rate	NOUN
ftr-1851	959	45	)	)	PUNCT
ftr-1851	959	46	are	be	AUX
ftr-1851	959	47	taxed	tax	VERB
ftr-1851	959	48	at	at	ADP
ftr-1851	959	49	a	a	DET
ftr-1851	959	50	rate	rate	NOUN
ftr-1851	959	51	of	of	ADP
ftr-1851	959	52	15	15	NUM
ftr-1851	959	53	percent	percent	NOUN
ftr-1851	959	54	.	.	PUNCT
ftr-1851	960	1	for	for	SCONJ
ftr-1851	960	2	taxpayers	taxpayer	NOUN
ftr-1851	960	3	otherwise	otherwise	ADV
ftr-1851	960	4	subject	subject	ADJ
ftr-1851	960	5	to	to	ADP
ftr-1851	960	6	income	income	NOUN
ftr-1851	960	7	tax	tax	NOUN
ftr-1851	960	8	rates	rate	NOUN
ftr-1851	960	9	of	of	ADP
ftr-1851	960	10	10	10	NUM
ftr-1851	960	11	or	or	CCONJ
ftr-1851	960	12	15	15	NUM
ftr-1851	960	13	percent	percent	NOUN
ftr-1851	960	14	,	,	PUNCT
ftr-1851	960	15	capital	capital	NOUN
ftr-1851	960	16	gains	gain	NOUN
ftr-1851	960	17	(	(	PUNCT
ftr-1851	960	18	formerly	formerly	ADV
ftr-1851	960	19	taxed	tax	VERB
ftr-1851	960	20	at	at	ADP
ftr-1851	960	21	an	an	DET
ftr-1851	960	22	8or	8or	ADJ
ftr-1851	960	23	10	10	NUM
ftr-1851	960	24	-	-	PUNCT
ftr-1851	960	25	percent	percent	NOUN
ftr-1851	960	26	rate	rate	NOUN
ftr-1851	960	27	)	)	PUNCT
ftr-1851	960	28	are	be	AUX
ftr-1851	960	29	taxed	tax	VERB
ftr-1851	960	30	at	at	ADP
ftr-1851	960	31	5	5	NUM
ftr-1851	960	32	percent	percent	NOUN
ftr-1851	960	33	(	(	PUNCT
ftr-1851	960	34	with	with	ADP
ftr-1851	960	35	a	a	DET
ftr-1851	960	36	special	special	ADJ
ftr-1851	960	37	zero	zero	NUM
ftr-1851	960	38	percent	percent	NOUN
ftr-1851	960	39	rate	rate	NOUN
ftr-1851	960	40	capital	capital	NOUN
ftr-1851	960	41	gains	gain	NOUN
ftr-1851	960	42	rate	rate	NOUN
ftr-1851	960	43	for	for	ADP
ftr-1851	960	44	10and	10and	ADJ
ftr-1851	960	45	15	15	NUM
ftr-1851	960	46	-	-	PUNCT
ftr-1851	960	47	percent	percent	NOUN
ftr-1851	960	48	bracket	bracket	NOUN
ftr-1851	960	49	taxpayers	taxpayer	NOUN
ftr-1851	960	50	in	in	ADP
ftr-1851	960	51	2008	2008	NUM
ftr-1851	960	52	)	)	PUNCT
ftr-1851	960	53	.	.	PUNCT
ftr-1851	961	1	*	*	PUNCT
ftr-1851	961	2	the	the	DET
ftr-1851	961	3	25and	25and	NOUN
ftr-1851	961	4	28	28	NUM
ftr-1851	961	5	-	-	PUNCT
ftr-1851	961	6	percent	percent	NOUN
ftr-1851	961	7	capital	capital	NOUN
ftr-1851	961	8	gains	gain	NOUN
ftr-1851	961	9	rates	rate	NOUN
ftr-1851	961	10	remain	remain	VERB
ftr-1851	961	11	.	.	PUNCT
ftr-1851	962	1	some	some	PRON
ftr-1851	962	2	or	or	CCONJ
ftr-1851	962	3	all	all	PRON
ftr-1851	962	4	of	of	ADP
ftr-1851	962	5	any	any	DET
ftr-1851	962	6	capital	capital	NOUN
ftr-1851	962	7	gains	gain	NOUN
ftr-1851	962	8	realized	realize	VERB
ftr-1851	962	9	on	on	ADP
ftr-1851	962	10	the	the	DET
ftr-1851	962	11	sale	sale	NOUN
ftr-1851	962	12	of	of	ADP
ftr-1851	962	13	depreciable	depreciable	ADJ
ftr-1851	962	14	real	real	ADJ
ftr-1851	962	15	estate	estate	NOUN
ftr-1851	962	16	,	,	PUNCT
ftr-1851	962	17	however	however	ADV
ftr-1851	962	18	,	,	PUNCT
ftr-1851	962	19	may	may	AUX
ftr-1851	962	20	be	be	AUX
ftr-1851	962	21	taxed	tax	VERB
ftr-1851	962	22	at	at	ADP
ftr-1851	962	23	a	a	DET
ftr-1851	962	24	maximum	maximum	ADJ
ftr-1851	962	25	rate	rate	NOUN
ftr-1851	962	26	of	of	ADP
ftr-1851	962	27	25	25	NUM
ftr-1851	962	28	percent	percent	NOUN
ftr-1851	962	29	if	if	SCONJ
ftr-1851	962	30	realized	realize	VERB
ftr-1851	962	31	by	by	ADP
ftr-1851	962	32	a	a	DET
ftr-1851	962	33	taxpayer	taxpayer	NOUN
ftr-1851	962	34	(	(	PUNCT
ftr-1851	962	35	otherwise	otherwise	ADV
ftr-1851	962	36	in	in	ADP
ftr-1851	962	37	a	a	DET
ftr-1851	962	38	tax	tax	NOUN
ftr-1851	962	39	bracket	bracket	NOUN
ftr-1851	962	40	greater	great	ADJ
ftr-1851	962	41	than	than	ADP
ftr-1851	962	42	15	15	NUM
ftr-1851	962	43	percent	percent	NOUN
ftr-1851	962	44	)	)	PUNCT
ftr-1851	962	45	,	,	PUNCT
ftr-1851	962	46	and	and	CCONJ
ftr-1851	962	47	gains	gain	NOUN
ftr-1851	962	48	on	on	ADP
ftr-1851	962	49	the	the	DET
ftr-1851	962	50	sale	sale	NOUN
ftr-1851	962	51	of	of	ADP
ftr-1851	962	52	collectibles	collectible	NOUN
ftr-1851	962	53	,	,	PUNCT
ftr-1851	962	54	e.g.	e.g.	ADV
ftr-1851	962	55	,	,	PUNCT
ftr-1851	962	56	art	art	NOUN
ftr-1851	962	57	work	work	NOUN
ftr-1851	962	58	,	,	PUNCT
ftr-1851	962	59	precious	precious	ADJ
ftr-1851	962	60	gems	gem	NOUN
ftr-1851	962	61	,	,	PUNCT
ftr-1851	962	62	gold	gold	NOUN
ftr-1851	962	63	bullion	bullion	NOUN
ftr-1851	962	64	,	,	PUNCT
ftr-1851	962	65	antiques	antique	NOUN
ftr-1851	962	66	,	,	PUNCT
ftr-1851	962	67	etc	etc	X
ftr-1851	962	68	.	.	X
ftr-1851	962	69	,	,	PUNCT
ftr-1851	962	70	are	be	AUX
ftr-1851	962	71	subject	subject	ADJ
ftr-1851	962	72	to	to	ADP
ftr-1851	962	73	a	a	DET
ftr-1851	962	74	maximum	maximum	ADJ
ftr-1851	962	75	rate	rate	NOUN
ftr-1851	962	76	of	of	ADP
ftr-1851	962	77	28	28	NUM
ftr-1851	962	78	percent	percent	NOUN
ftr-1851	962	79	.	.	PUNCT
ftr-1851	962	80	0	0	PUNCT
ftr-1851	963	1	for	for	ADP
ftr-1851	963	2	taxable	taxable	ADJ
ftr-1851	963	3	years	year	NOUN
ftr-1851	963	4	that	that	PRON
ftr-1851	963	5	include	include	VERB
ftr-1851	963	6	5/6/03	5/6/03	NUM
ftr-1851	963	7	,	,	PUNCT
ftr-1851	963	8	the	the	DET
ftr-1851	963	9	rate	rate	NOUN
ftr-1851	963	10	on	on	ADP
ftr-1851	963	11	net	net	ADJ
ftr-1851	963	12	long	long	ADJ
ftr-1851	963	13	-	-	PUNCT
ftr-1851	963	14	term	term	NOUN
ftr-1851	963	15	capital	capital	NOUN
ftr-1851	963	16	gains	gain	NOUN
ftr-1851	963	17	is	be	AUX
ftr-1851	963	18	bifurcated	bifurcate	VERB
ftr-1851	963	19	pursuant	pursuant	ADV
ftr-1851	963	20	to	to	ADP
ftr-1851	963	21	§	§	PROPN
ftr-1851	963	22	301(c	301(c	PROPN
ftr-1851	963	23	)	)	PUNCT
ftr-1851	963	24	of	of	ADP
ftr-1851	963	25	the	the	DET
ftr-1851	963	26	2003	2003	NUM
ftr-1851	963	27	act	act	NOUN
ftr-1851	963	28	.	.	PUNCT
ftr-1851	964	1	for	for	ADP
ftr-1851	964	2	gains	gain	NOUN
ftr-1851	964	3	taken	take	VERB
ftr-1851	964	4	into	into	ADP
ftr-1851	964	5	account	account	NOUN
ftr-1851	964	6	prior	prior	ADV
ftr-1851	964	7	to	to	ADP
ftr-1851	964	8	5/6/03	5/6/03	NUM
ftr-1851	964	9	,	,	PUNCT
ftr-1851	964	10	net	net	ADJ
ftr-1851	964	11	long	long	ADJ
ftr-1851	964	12	-	-	PUNCT
ftr-1851	964	13	term	term	NOUN
ftr-1851	964	14	capital	capital	NOUN
ftr-1851	964	15	gains	gain	NOUN
ftr-1851	964	16	are	be	AUX
ftr-1851	964	17	taxed	tax	VERB
ftr-1851	964	18	under	under	ADP
ftr-1851	964	19	former	former	ADJ
ftr-1851	964	20	law	law	NOUN
ftr-1851	964	21	.	.	PUNCT
ftr-1851	965	1	gains	gain	NOUN
ftr-1851	965	2	taken	take	VERB
ftr-1851	965	3	into	into	ADP
ftr-1851	965	4	account	account	NOUN
ftr-1851	965	5	after	after	SCONJ
ftr-1851	965	6	5/5/03	5/5/03	PROPN
ftr-1851	965	7	will	will	AUX
ftr-1851	965	8	be	be	AUX
ftr-1851	965	9	taxed	tax	VERB
ftr-1851	965	10	at	at	ADP
ftr-1851	965	11	the	the	DET
ftr-1851	965	12	new	new	ADJ
ftr-1851	965	13	rates	rate	NOUN
ftr-1851	965	14	.	.	PUNCT
ftr-1851	966	1	4	4	X
ftr-1851	966	2	.	.	X
ftr-1851	966	3	you	you	PRON
ftr-1851	966	4	have	have	VERB
ftr-1851	966	5	to	to	PART
ftr-1851	966	6	transfer	transfer	VERB
ftr-1851	966	7	some	some	DET
ftr-1851	966	8	other	other	ADJ
ftr-1851	966	9	business	business	NOUN
ftr-1851	966	10	asset	asset	NOUN
ftr-1851	966	11	before	before	SCONJ
ftr-1851	966	12	you	you	PRON
ftr-1851	966	13	can	can	AUX
ftr-1851	966	14	sell	sell	VERB
ftr-1851	966	15	goodwill	goodwill	NOUN
ftr-1851	966	16	.	.	PUNCT
ftr-1851	967	1	baker	baker	PROPN
ftr-1851	967	2	v.	v.	PROPN
ftr-1851	967	3	commissioner	commissioner	PROPN
ftr-1851	967	4	,	,	PUNCT
ftr-1851	967	5	338	338	NUM
ftr-1851	967	6	f.3d	f.3d	NUM
ftr-1851	967	7	789	789	NUM
ftr-1851	967	8	,	,	PUNCT
ftr-1851	967	9	92	92	NUM
ftr-1851	967	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	967	11	2003	2003	NUM
ftr-1851	967	12	-	-	SYM
ftr-1851	967	13	5640	5640	NUM
ftr-1851	967	14	,	,	PUNCT
ftr-1851	967	15	2003	2003	NUM
ftr-1851	967	16	-	-	SYM
ftr-1851	967	17	2	2	NUM
ftr-1851	967	18	u.s.t.c	u.s.t.c	PROPN
ftr-1851	967	19	.	.	PROPN
ftr-1851	968	1	50,604	50,604	NUM
ftr-1851	968	2	(	(	PUNCT
ftr-1851	968	3	7th	7th	ADJ
ftr-1851	968	4	cir	cir	NOUN
ftr-1851	968	5	.	.	PROPN
ftr-1851	968	6	8/4/03	8/4/03	NUM
ftr-1851	968	7	)	)	PUNCT
ftr-1851	968	8	,	,	PUNCT
ftr-1851	968	9	affg	affg	PROPN
ftr-1851	968	10	118	118	NUM
ftr-1851	968	11	t.c	t.c	PROPN
ftr-1851	968	12	.	.	PROPN
ftr-1851	968	13	452	452	NUM
ftr-1851	968	14	(	(	PUNCT
ftr-1851	968	15	5/29/02	5/29/02	NUM
ftr-1851	968	16	)	)	PUNCT
ftr-1851	968	17	.	.	PUNCT
ftr-1851	969	1	the	the	DET
ftr-1851	969	2	taxpayer	taxpayer	NOUN
ftr-1851	969	3	was	be	AUX
ftr-1851	969	4	a	a	DET
ftr-1851	969	5	state	state	NOUN
ftr-1851	969	6	farm	farm	NOUN
ftr-1851	969	7	insurance	insurance	NOUN
ftr-1851	969	8	agent	agent	NOUN
ftr-1851	969	9	,	,	PUNCT
ftr-1851	969	10	who	who	PRON
ftr-1851	969	11	sold	sell	VERB
ftr-1851	969	12	policies	policy	NOUN
ftr-1851	969	13	exclusively	exclusively	ADV
ftr-1851	969	14	for	for	ADP
ftr-1851	969	15	state	state	NOUN
ftr-1851	969	16	farm	farm	NOUN
ftr-1851	969	17	as	as	ADP
ftr-1851	969	18	an	an	DET
ftr-1851	969	19	independent	independent	ADJ
ftr-1851	969	20	contractor	contractor	NOUN
ftr-1851	969	21	,	,	PUNCT
ftr-1851	969	22	operating	operate	VERB
ftr-1851	969	23	his	his	PRON
ftr-1851	969	24	own	own	ADJ
ftr-1851	969	25	agency	agency	NOUN
ftr-1851	969	26	,	,	PUNCT
ftr-1851	969	27	developing	develop	VERB
ftr-1851	969	28	clients	client	NOUN
ftr-1851	969	29	,	,	PUNCT
ftr-1851	969	30	hiring	hire	VERB
ftr-1851	969	31	employees	employee	NOUN
ftr-1851	969	32	,	,	PUNCT
ftr-1851	969	33	and	and	CCONJ
ftr-1851	969	34	paying	pay	VERB
ftr-1851	969	35	expenses	expense	NOUN
ftr-1851	969	36	.	.	PUNCT
ftr-1851	970	1	upon	upon	SCONJ
ftr-1851	970	2	retirement	retirement	NOUN
ftr-1851	970	3	,	,	PUNCT
ftr-1851	970	4	the	the	DET
ftr-1851	970	5	taxpayer	taxpayer	NOUN
ftr-1851	970	6	returned	return	VERB
ftr-1851	970	7	all	all	PRON
ftr-1851	970	8	of	of	ADP
ftr-1851	970	9	state	state	NOUN
ftr-1851	970	10	farm	farm	NOUN
ftr-1851	970	11	's	's	PART
ftr-1851	970	12	property	property	NOUN
ftr-1851	970	13	to	to	ADP
ftr-1851	970	14	it	it	PRON
ftr-1851	970	15	,	,	PUNCT
ftr-1851	970	16	but	but	CCONJ
ftr-1851	970	17	transferred	transfer	VERB
ftr-1851	970	18	no	no	DET
ftr-1851	970	19	identifiable	identifiable	ADJ
ftr-1851	970	20	assets	asset	NOUN
ftr-1851	970	21	of	of	ADP
ftr-1851	970	22	his	his	PRON
ftr-1851	970	23	own	own	ADJ
ftr-1851	970	24	,	,	PUNCT
ftr-1851	970	25	and	and	CCONJ
ftr-1851	970	26	he	he	PRON
ftr-1851	970	27	received	receive	VERB
ftr-1851	970	28	a	a	DET
ftr-1851	970	29	"	"	PUNCT
ftr-1851	970	30	termination	termination	NOUN
ftr-1851	970	31	payment	payment	NOUN
ftr-1851	970	32	"	"	PUNCT
ftr-1851	970	33	the	the	DET
ftr-1851	970	34	insurance	insurance	NOUN
ftr-1851	970	35	policies	policy	NOUN
ftr-1851	970	36	he	he	PRON
ftr-1851	970	37	had	have	AUX
ftr-1851	970	38	written	write	VERB
ftr-1851	970	39	were	be	AUX
ftr-1851	970	40	assigned	assign	VERB
ftr-1851	970	41	to	to	ADP
ftr-1851	970	42	a	a	DET
ftr-1851	970	43	successor	successor	NOUN
ftr-1851	970	44	agent	agent	NOUN
ftr-1851	970	45	.	.	PUNCT
ftr-1851	971	1	the	the	DET
ftr-1851	971	2	seventh	seventh	ADJ
ftr-1851	971	3	circuit	circuit	NOUN
ftr-1851	971	4	(	(	PUNCT
ftr-1851	971	5	judge	judge	PROPN
ftr-1851	971	6	bauer	bauer	PROPN
ftr-1851	971	7	)	)	PUNCT
ftr-1851	971	8	affirmed	affirm	VERB
ftr-1851	971	9	the	the	DET
ftr-1851	971	10	tax	tax	NOUN
ftr-1851	971	11	court	court	NOUN
ftr-1851	971	12	(	(	PUNCT
ftr-1851	971	13	judge	judge	NOUN
ftr-1851	971	14	panuthos	panuthos	NOUN
ftr-1851	971	15	)	)	PUNCT
ftr-1851	971	16	decision	decision	NOUN
ftr-1851	971	17	denying	deny	VERB
ftr-1851	971	18	the	the	DET
ftr-1851	971	19	taxpayer	taxpayer	NOUN
ftr-1851	971	20	capital	capital	NOUN
ftr-1851	971	21	gain	gain	VERB
ftr-1851	971	22	treatment	treatment	NOUN
ftr-1851	971	23	with	with	ADP
ftr-1851	971	24	respect	respect	NOUN
ftr-1851	971	25	to	to	ADP
ftr-1851	971	26	the	the	DET
ftr-1851	971	27	termination	termination	NOUN
ftr-1851	971	28	payment	payment	NOUN
ftr-1851	971	29	.	.	PUNCT
ftr-1851	972	1	he	he	PRON
ftr-1851	972	2	transferred	transfer	VERB
ftr-1851	972	3	no	no	DET
ftr-1851	972	4	assets	asset	NOUN
ftr-1851	972	5	that	that	PRON
ftr-1851	972	6	owned	own	VERB
ftr-1851	972	7	;	;	PUNCT
ftr-1851	972	8	the	the	DET
ftr-1851	972	9	telephone	telephone	NOUN
ftr-1851	972	10	number	number	NOUN
ftr-1851	972	11	and	and	CCONJ
ftr-1851	972	12	at	at	ADP
ftr-1851	972	13	-	-	PUNCT
ftr-1851	972	14	will	will	AUX
ftr-1851	972	15	employment	employment	NOUN
ftr-1851	972	16	relationships	relationship	NOUN
ftr-1851	972	17	were	be	AUX
ftr-1851	972	18	not	not	PART
ftr-1851	972	19	assets	asset	NOUN
ftr-1851	972	20	.	.	PUNCT
ftr-1851	973	1	he	he	PRON
ftr-1851	973	2	could	could	AUX
ftr-1851	973	3	not	not	PART
ftr-1851	973	4	transfer	transfer	VERB
ftr-1851	973	5	goodwill	goodwill	NOUN
ftr-1851	973	6	,	,	PUNCT
ftr-1851	973	7	because	because	SCONJ
ftr-1851	973	8	he	he	PRON
ftr-1851	973	9	transferred	transfer	VERB
ftr-1851	973	10	nothing	nothing	PRON
ftr-1851	973	11	to	to	PART
ftr-1851	973	12	which	which	PRON
ftr-1851	973	13	goodwill	goodwill	NOUN
ftr-1851	973	14	could	could	AUX
ftr-1851	973	15	attach	attach	VERB
ftr-1851	973	16	because	because	SCONJ
ftr-1851	973	17	(	(	PUNCT
ftr-1851	973	18	contractually	contractually	ADV
ftr-1851	973	19	)	)	PUNCT
ftr-1851	973	20	the	the	DET
ftr-1851	973	21	customer	customer	NOUN
ftr-1851	973	22	list	list	NOUN
ftr-1851	973	23	belonged	belong	VERB
ftr-1851	973	24	to	to	ADP
ftr-1851	973	25	the	the	DET
ftr-1851	973	26	insurance	insurance	NOUN
ftr-1851	973	27	company	company	NOUN
ftr-1851	973	28	.	.	PUNCT
ftr-1851	974	1	the	the	DET
ftr-1851	974	2	entire	entire	ADJ
ftr-1851	974	3	termination	termination	NOUN
ftr-1851	974	4	payment	payment	NOUN
ftr-1851	974	5	was	be	AUX
ftr-1851	974	6	ordinary	ordinary	ADJ
ftr-1851	974	7	income	income	NOUN
ftr-1851	974	8	without	without	ADP
ftr-1851	974	9	regard	regard	NOUN
ftr-1851	974	10	to	to	ADP
ftr-1851	974	11	the	the	DET
ftr-1851	974	12	potion	potion	NOUN
ftr-1851	974	13	of	of	ADP
ftr-1851	974	14	it	it	PRON
ftr-1851	974	15	allocable	allocable	ADJ
ftr-1851	974	16	to	to	ADP
ftr-1851	974	17	a	a	DET
ftr-1851	974	18	covenant	covenant	NOUN
ftr-1851	974	19	not	not	PART
ftr-1851	974	20	to	to	PART
ftr-1851	974	21	compete	compete	VERB
ftr-1851	974	22	.	.	PUNCT
ftr-1851	975	1	as	as	SCONJ
ftr-1851	975	2	the	the	DET
ftr-1851	975	3	court	court	NOUN
ftr-1851	975	4	stated	state	VERB
ftr-1851	975	5	:	:	PUNCT
ftr-1851	975	6	20041	20041	NUM
ftr-1851	975	7	florida	florida	PROPN
ftr-1851	975	8	tax	tax	PROPN
ftr-1851	975	9	review	review	NOUN
ftr-1851	975	10	fundamentally	fundamentally	ADV
ftr-1851	975	11	,	,	PUNCT
ftr-1851	975	12	in	in	ADP
ftr-1851	975	13	order	order	NOUN
ftr-1851	975	14	to	to	PART
ftr-1851	975	15	have	have	AUX
ftr-1851	975	16	the	the	DET
ftr-1851	975	17	ability	ability	NOUN
ftr-1851	975	18	to	to	PART
ftr-1851	975	19	sell	sell	VERB
ftr-1851	975	20	something	something	PRON
ftr-1851	975	21	,	,	PUNCT
ftr-1851	975	22	one	one	PRON
ftr-1851	975	23	must	must	AUX
ftr-1851	975	24	own	own	VERB
ftr-1851	975	25	it	it	PRON
ftr-1851	975	26	.	.	PUNCT
ftr-1851	976	1	because	because	SCONJ
ftr-1851	976	2	warren	warren	PROPN
ftr-1851	976	3	baker	baker	PROPN
ftr-1851	976	4	did	do	AUX
ftr-1851	976	5	not	not	PART
ftr-1851	976	6	own	own	VERB
ftr-1851	976	7	any	any	DET
ftr-1851	976	8	property	property	NOUN
ftr-1851	976	9	related	relate	VERB
ftr-1851	976	10	to	to	ADP
ftr-1851	976	11	the	the	DET
ftr-1851	976	12	policies	policy	NOUN
ftr-1851	976	13	,	,	PUNCT
ftr-1851	976	14	he	he	PRON
ftr-1851	976	15	could	could	AUX
ftr-1851	976	16	not	not	PART
ftr-1851	976	17	sell	sell	VERB
ftr-1851	976	18	anything	anything	PRON
ftr-1851	976	19	.	.	PUNCT
ftr-1851	977	1	5	5	X
ftr-1851	977	2	.	.	X
ftr-1851	977	3	welter	welter	PROPN
ftr-1851	977	4	v.	v.	PROPN
ftr-1851	977	5	commissioner	commissioner	PROPN
ftr-1851	977	6	,	,	PUNCT
ftr-1851	977	7	t.c	t.c	PROPN
ftr-1851	977	8	.	.	PROPN
ftr-1851	977	9	memo	memo	NOUN
ftr-1851	977	10	.	.	PUNCT
ftr-1851	978	1	2003	2003	NUM
ftr-1851	978	2	-	-	SYM
ftr-1851	978	3	299	299	NUM
ftr-1851	978	4	(	(	PUNCT
ftr-1851	978	5	10/29/03	10/29/03	PROPN
ftr-1851	978	6	)	)	PUNCT
ftr-1851	978	7	.	.	PUNCT
ftr-1851	979	1	grain	grain	NOUN
ftr-1851	979	2	commodity	commodity	NOUN
ftr-1851	979	3	trading	trading	NOUN
ftr-1851	979	4	by	by	ADP
ftr-1851	979	5	the	the	DET
ftr-1851	979	6	shareholder	shareholder	NOUN
ftr-1851	979	7	of	of	ADP
ftr-1851	979	8	a	a	DET
ftr-1851	979	9	corporation	corporation	NOUN
ftr-1851	979	10	engaged	engage	VERB
ftr-1851	979	11	in	in	ADP
ftr-1851	979	12	the	the	DET
ftr-1851	979	13	grain	grain	NOUN
ftr-1851	979	14	farming	farming	NOUN
ftr-1851	979	15	business	business	NOUN
ftr-1851	979	16	were	be	AUX
ftr-1851	979	17	not	not	PART
ftr-1851	979	18	hedging	hedge	VERB
ftr-1851	979	19	transactions	transaction	NOUN
ftr-1851	979	20	under	under	ADP
ftr-1851	979	21	the	the	DET
ftr-1851	979	22	predecessor	predecessor	NOUN
ftr-1851	979	23	of	of	ADP
ftr-1851	979	24	reg	reg	NOUN
ftr-1851	979	25	.	.	PUNCT
ftr-1851	980	1	§	§	PROPN
ftr-1851	980	2	1.1221	1.1221	NUM
ftr-1851	980	3	-	-	SYM
ftr-1851	980	4	2	2	NUM
ftr-1851	980	5	because	because	SCONJ
ftr-1851	980	6	they	they	PRON
ftr-1851	980	7	were	be	AUX
ftr-1851	980	8	effected	effect	VERB
ftr-1851	980	9	through	through	ADP
ftr-1851	980	10	the	the	DET
ftr-1851	980	11	shareholder	shareholder	NOUN
ftr-1851	980	12	's	's	PART
ftr-1851	980	13	personal	personal	ADJ
ftr-1851	980	14	brokerage	brokerage	NOUN
ftr-1851	980	15	account	account	NOUN
ftr-1851	980	16	.	.	PUNCT
ftr-1851	981	1	the	the	DET
ftr-1851	981	2	gains	gain	NOUN
ftr-1851	981	3	and	and	CCONJ
ftr-1851	981	4	losses	loss	NOUN
ftr-1851	981	5	(	(	PUNCT
ftr-1851	981	6	net	net	ADJ
ftr-1851	981	7	losses	loss	NOUN
ftr-1851	981	8	)	)	PUNCT
ftr-1851	981	9	were	be	AUX
ftr-1851	981	10	capital	capital	NOUN
ftr-1851	981	11	.	.	PUNCT
ftr-1851	981	12	0	0	PUNCT
ftr-1851	982	1	the	the	DET
ftr-1851	982	2	same	same	ADJ
ftr-1851	982	3	result	result	NOUN
ftr-1851	982	4	would	would	AUX
ftr-1851	982	5	occur	occur	VERB
ftr-1851	982	6	under	under	ADP
ftr-1851	982	7	current	current	ADJ
ftr-1851	982	8	reg	reg	NOUN
ftr-1851	982	9	.	.	PUNCT
ftr-1851	983	1	§	§	PROPN
ftr-1851	983	2	1.1221	1.1221	NUM
ftr-1851	983	3	-	-	SYM
ftr-1851	983	4	2	2	NUM
ftr-1851	983	5	.	.	PUNCT
ftr-1851	983	6	b.	b.	PROPN
ftr-1851	983	7	section	section	NOUN
ftr-1851	983	8	121	121	NUM
ftr-1851	983	9	1	1	NUM
ftr-1851	983	10	.	.	PUNCT
ftr-1851	984	1	peripatetic	peripatetic	ADJ
ftr-1851	984	2	taxpayers	taxpayer	NOUN
ftr-1851	984	3	sold	sell	VERB
ftr-1851	984	4	the	the	DET
ftr-1851	984	5	wrong	wrong	ADJ
ftr-1851	984	6	house	house	NOUN
ftr-1851	984	7	.	.	PUNCT
ftr-1851	985	1	guinan	guinan	PROPN
ftr-1851	985	2	v.	v.	PROPN
ftr-1851	985	3	united	united	PROPN
ftr-1851	985	4	states	states	PROPN
ftr-1851	985	5	,	,	PUNCT
ftr-1851	985	6	91	91	NUM
ftr-1851	985	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	985	8	2003	2003	NUM
ftr-1851	985	9	-	-	SYM
ftr-1851	985	10	2174,2003	2174,2003	NUM
ftr-1851	985	11	-	-	PUNCT
ftr-1851	985	12	1	1	NUM
ftr-1851	985	13	u.s.t.c	u.s.t.c	PROPN
ftr-1851	985	14	.	.	PROPN
ftr-1851	986	1	50,475	50,475	NUM
ftr-1851	986	2	(	(	PUNCT
ftr-1851	986	3	d.	d.	PROPN
ftr-1851	986	4	ariz	ariz	PROPN
ftr-1851	986	5	.	.	PUNCT
ftr-1851	987	1	4/9/03	4/9/03	NUM
ftr-1851	987	2	)	)	PUNCT
ftr-1851	987	3	.	.	PUNCT
ftr-1851	988	1	reg	reg	PROPN
ftr-1851	988	2	.	.	PUNCT
ftr-1851	989	1	§	§	PROPN
ftr-1851	989	2	1.121	1.121	NUM
ftr-1851	989	3	-	-	SYM
ftr-1851	989	4	1	1	NUM
ftr-1851	989	5	(	(	PUNCT
ftr-1851	989	6	b)(2	b)(2	X
ftr-1851	989	7	)	)	PUNCT
ftr-1851	989	8	provides	provide	VERB
ftr-1851	989	9	that	that	SCONJ
ftr-1851	989	10	the	the	DET
ftr-1851	989	11	property	property	NOUN
ftr-1851	989	12	used	use	VERB
ftr-1851	989	13	by	by	ADP
ftr-1851	989	14	the	the	DET
ftr-1851	989	15	taxpayer	taxpayer	NOUN
ftr-1851	989	16	for	for	ADP
ftr-1851	989	17	a	a	DET
ftr-1851	989	18	majority	majority	NOUN
ftr-1851	989	19	of	of	ADP
ftr-1851	989	20	the	the	DET
ftr-1851	989	21	time	time	NOUN
ftr-1851	989	22	during	during	ADP
ftr-1851	989	23	the	the	DET
ftr-1851	989	24	year	year	NOUN
ftr-1851	989	25	will	will	AUX
ftr-1851	989	26	be	be	AUX
ftr-1851	989	27	treated	treat	VERB
ftr-1851	989	28	as	as	ADP
ftr-1851	989	29	the	the	DET
ftr-1851	989	30	taxpayer	taxpayer	NOUN
ftr-1851	989	31	's	's	PART
ftr-1851	989	32	principal	principal	ADJ
ftr-1851	989	33	residence	residence	NOUN
ftr-1851	989	34	.	.	PUNCT
ftr-1851	990	1	the	the	DET
ftr-1851	990	2	taxpayers	taxpayer	NOUN
ftr-1851	990	3	in	in	ADP
ftr-1851	990	4	guinan	guinan	NOUN
ftr-1851	990	5	owned	own	VERB
ftr-1851	990	6	three	three	NUM
ftr-1851	990	7	residences	residence	NOUN
ftr-1851	990	8	a	a	DET
ftr-1851	990	9	residence	residence	NOUN
ftr-1851	990	10	in	in	ADP
ftr-1851	990	11	wisconsin	wisconsin	PROPN
ftr-1851	990	12	,	,	PUNCT
ftr-1851	990	13	which	which	PRON
ftr-1851	990	14	they	they	PRON
ftr-1851	990	15	sold	sell	VERB
ftr-1851	990	16	,	,	PUNCT
ftr-1851	990	17	a	a	DET
ftr-1851	990	18	residence	residence	NOUN
ftr-1851	990	19	in	in	ADP
ftr-1851	990	20	georgia	georgia	PROPN
ftr-1851	990	21	,	,	PUNCT
ftr-1851	990	22	and	and	CCONJ
ftr-1851	990	23	a	a	DET
ftr-1851	990	24	residence	residence	NOUN
ftr-1851	990	25	in	in	ADP
ftr-1851	990	26	arizona	arizona	PROPN
ftr-1851	990	27	.	.	PUNCT
ftr-1851	991	1	during	during	ADP
ftr-1851	991	2	the	the	DET
ftr-1851	991	3	five	five	NUM
ftr-1851	991	4	year	year	NOUN
ftr-1851	991	5	period	period	NOUN
ftr-1851	991	6	prior	prior	ADV
ftr-1851	991	7	to	to	ADP
ftr-1851	991	8	selling	sell	VERB
ftr-1851	991	9	the	the	DET
ftr-1851	991	10	wisconsin	wisconsin	PROPN
ftr-1851	991	11	residence	residence	NOUN
ftr-1851	991	12	,	,	PUNCT
ftr-1851	991	13	the	the	DET
ftr-1851	991	14	taxpayers	taxpayer	NOUN
ftr-1851	991	15	spent	spend	VERB
ftr-1851	991	16	more	more	ADJ
ftr-1851	991	17	time	time	NOUN
ftr-1851	991	18	in	in	ADP
ftr-1851	991	19	the	the	DET
ftr-1851	991	20	aggregate	aggregate	NOUN
ftr-1851	991	21	in	in	ADP
ftr-1851	991	22	the	the	DET
ftr-1851	991	23	wisconsin	wisconsin	PROPN
ftr-1851	991	24	residence	residence	PROPN
ftr-1851	991	25	(	(	PUNCT
ftr-1851	991	26	847	847	NUM
ftr-1851	991	27	days	day	NOUN
ftr-1851	991	28	)	)	PUNCT
ftr-1851	991	29	than	than	ADP
ftr-1851	991	30	in	in	ADP
ftr-1851	991	31	either	either	PRON
ftr-1851	991	32	of	of	ADP
ftr-1851	991	33	the	the	DET
ftr-1851	991	34	other	other	ADJ
ftr-1851	991	35	two	two	NUM
ftr-1851	991	36	residences	residence	NOUN
ftr-1851	991	37	(	(	PUNCT
ftr-1851	991	38	563	563	NUM
ftr-1851	991	39	days	day	NOUN
ftr-1851	991	40	in	in	ADP
ftr-1851	991	41	the	the	DET
ftr-1851	991	42	georgia	georgia	PROPN
ftr-1851	991	43	residence	residence	NOUN
ftr-1851	991	44	and	and	CCONJ
ftr-1851	991	45	375	375	NUM
ftr-1851	991	46	days	day	NOUN
ftr-1851	991	47	in	in	ADP
ftr-1851	991	48	the	the	DET
ftr-1851	991	49	arizona	arizona	PROPN
ftr-1851	991	50	residence	residence	NOUN
ftr-1851	991	51	)	)	PUNCT
ftr-1851	991	52	,	,	PUNCT
ftr-1851	991	53	but	but	CCONJ
ftr-1851	991	54	their	their	PRON
ftr-1851	991	55	combined	combine	VERB
ftr-1851	991	56	use	use	NOUN
ftr-1851	991	57	of	of	ADP
ftr-1851	991	58	the	the	DET
ftr-1851	991	59	georgia	georgia	PROPN
ftr-1851	991	60	and	and	CCONJ
ftr-1851	991	61	arizona	arizona	PROPN
ftr-1851	991	62	residences	residence	NOUN
ftr-1851	991	63	exceeded	exceed	VERB
ftr-1851	991	64	their	their	PRON
ftr-1851	991	65	use	use	NOUN
ftr-1851	991	66	of	of	ADP
ftr-1851	991	67	the	the	DET
ftr-1851	991	68	wisconsin	wisconsin	PROPN
ftr-1851	991	69	residence	residence	NOUN
ftr-1851	991	70	.	.	PUNCT
ftr-1851	992	1	the	the	DET
ftr-1851	992	2	taxpayers	taxpayer	NOUN
ftr-1851	992	3	spent	spend	VERB
ftr-1851	992	4	the	the	DET
ftr-1851	992	5	majority	majority	NOUN
ftr-1851	992	6	of	of	ADP
ftr-1851	992	7	their	their	PRON
ftr-1851	992	8	time	time	NOUN
ftr-1851	992	9	in	in	ADP
ftr-1851	992	10	the	the	DET
ftr-1851	992	11	wisconsin	wisconsin	PROPN
ftr-1851	992	12	residence	residence	NOUN
ftr-1851	992	13	only	only	ADV
ftr-1851	992	14	in	in	ADP
ftr-1851	992	15	the	the	DET
ftr-1851	992	16	first	first	ADJ
ftr-1851	992	17	year	year	NOUN
ftr-1851	992	18	of	of	ADP
ftr-1851	992	19	the	the	DET
ftr-1851	992	20	five	five	NUM
ftr-1851	992	21	-	-	PUNCT
ftr-1851	992	22	year	year	NOUN
ftr-1851	992	23	period	period	NOUN
ftr-1851	992	24	.	.	PUNCT
ftr-1851	993	1	the	the	DET
ftr-1851	993	2	other	other	ADJ
ftr-1851	993	3	factors	factor	NOUN
ftr-1851	993	4	listed	list	VERB
ftr-1851	993	5	in	in	ADP
ftr-1851	993	6	treas	treas	PROPN
ftr-1851	993	7	.	.	PUNCT
ftr-1851	994	1	reg	reg	PROPN
ftr-1851	994	2	.	.	PUNCT
ftr-1851	995	1	§	§	PROPN
ftr-1851	995	2	1.121	1.121	NUM
ftr-1851	995	3	-	-	SYM
ftr-1851	995	4	1	1	NUM
ftr-1851	995	5	(	(	PUNCT
ftr-1851	995	6	b)(2	b)(2	X
ftr-1851	995	7	)	)	PUNCT
ftr-1851	995	8	did	do	AUX
ftr-1851	995	9	not	not	PART
ftr-1851	995	10	support	support	VERB
ftr-1851	995	11	treating	treat	VERB
ftr-1851	995	12	the	the	DET
ftr-1851	995	13	wisconsin	wisconsin	PROPN
ftr-1851	995	14	residence	residence	NOUN
ftr-1851	995	15	as	as	ADP
ftr-1851	995	16	the	the	DET
ftr-1851	995	17	taxpayers	taxpayer	NOUN
ftr-1851	995	18	'	'	PART
ftr-1851	995	19	principal	principal	ADJ
ftr-1851	995	20	residence	residence	NOUN
ftr-1851	995	21	at	at	ADP
ftr-1851	995	22	various	various	ADJ
ftr-1851	995	23	times	time	NOUN
ftr-1851	995	24	the	the	DET
ftr-1851	995	25	taxpayers	taxpayer	NOUN
ftr-1851	995	26	had	have	AUX
ftr-1851	995	27	registered	register	VERB
ftr-1851	995	28	to	to	PART
ftr-1851	995	29	vote	vote	VERB
ftr-1851	995	30	in	in	ADP
ftr-1851	995	31	wisconsin	wisconsin	PROPN
ftr-1851	995	32	,	,	PUNCT
ftr-1851	995	33	georgia	georgia	PROPN
ftr-1851	995	34	,	,	PUNCT
ftr-1851	995	35	and	and	CCONJ
ftr-1851	995	36	arizona	arizona	PROPN
ftr-1851	995	37	,	,	PUNCT
ftr-1851	995	38	they	they	PRON
ftr-1851	995	39	had	have	VERB
ftr-1851	995	40	arizona	arizona	PROPN
ftr-1851	995	41	and	and	CCONJ
ftr-1851	995	42	georgia	georgia	PROPN
ftr-1851	995	43	driver	driver	NOUN
ftr-1851	995	44	's	's	PART
ftr-1851	995	45	licenses	license	NOUN
ftr-1851	995	46	,	,	PUNCT
ftr-1851	995	47	but	but	CCONJ
ftr-1851	995	48	not	not	PART
ftr-1851	995	49	wisconsin	wisconsin	NOUN
ftr-1851	995	50	licenses	license	NOUN
ftr-1851	995	51	,	,	PUNCT
ftr-1851	995	52	and	and	CCONJ
ftr-1851	995	53	they	they	PRON
ftr-1851	995	54	filed	file	VERB
ftr-1851	995	55	arizona	arizona	PROPN
ftr-1851	995	56	and	and	CCONJ
ftr-1851	995	57	georgia	georgia	PROPN
ftr-1851	995	58	state	state	PROPN
ftr-1851	995	59	income	income	NOUN
ftr-1851	995	60	tax	tax	NOUN
ftr-1851	995	61	returns	return	NOUN
ftr-1851	995	62	,	,	PUNCT
ftr-1851	995	63	but	but	CCONJ
ftr-1851	995	64	not	not	PART
ftr-1851	995	65	wisconsin	wisconsin	NOUN
ftr-1851	995	66	returns	return	NOUN
ftr-1851	995	67	.	.	PUNCT
ftr-1851	996	1	thus	thus	ADV
ftr-1851	996	2	,	,	PUNCT
ftr-1851	996	3	the	the	DET
ftr-1851	996	4	wisconsin	wisconsin	PROPN
ftr-1851	996	5	residence	residence	NOUN
ftr-1851	996	6	was	be	AUX
ftr-1851	996	7	not	not	PART
ftr-1851	996	8	the	the	DET
ftr-1851	996	9	taxpayers	taxpayer	NOUN
ftr-1851	996	10	'	'	PART
ftr-1851	996	11	principal	principal	ADJ
ftr-1851	996	12	residence	residence	NOUN
ftr-1851	996	13	,	,	PUNCT
ftr-1851	996	14	and	and	CCONJ
ftr-1851	996	15	the	the	DET
ftr-1851	996	16	§	§	PROPN
ftr-1851	996	17	121	121	NUM
ftr-1851	996	18	exclusion	exclusion	NOUN
ftr-1851	996	19	was	be	AUX
ftr-1851	996	20	not	not	PART
ftr-1851	996	21	available	available	ADJ
ftr-1851	996	22	.	.	PUNCT
ftr-1851	997	1	c.	c.	PROPN
ftr-1851	997	2	section	section	PROPN
ftr-1851	997	3	1031	1031	NUM
ftr-1851	997	4	1	1	NUM
ftr-1851	997	5	.	.	PUNCT
ftr-1851	997	6	safe	safe	ADJ
ftr-1851	997	7	-	-	PUNCT
ftr-1851	997	8	harbor	harbor	NOUN
ftr-1851	997	9	deferred	defer	VERB
ftr-1851	997	10	like	like	ADP
ftr-1851	997	11	in	in	ADP
ftr-1851	997	12	-	-	PUNCT
ftr-1851	997	13	kind	kind	NOUN
ftr-1851	997	14	exchanges	exchange	NOUN
ftr-1851	997	15	for	for	ADP
ftr-1851	997	16	car	car	NOUN
ftr-1851	997	17	rental	rental	NOUN
ftr-1851	997	18	companies	company	NOUN
ftr-1851	997	19	.	.	PUNCT
ftr-1851	998	1	rev	rev	PROPN
ftr-1851	998	2	.	.	PROPN
ftr-1851	998	3	proc	proc	PROPN
ftr-1851	998	4	.	.	PUNCT
ftr-1851	999	1	2003	2003	NUM
ftr-1851	999	2	-	-	SYM
ftr-1851	999	3	39	39	NUM
ftr-1851	999	4	,	,	PUNCT
ftr-1851	999	5	2003	2003	NUM
ftr-1851	999	6	-	-	SYM
ftr-1851	999	7	22	22	NUM
ftr-1851	999	8	i.r.b	i.r.b	NOUN
ftr-1851	999	9	.	.	PUNCT
ftr-1851	1000	1	971	971	NUM
ftr-1851	1000	2	(	(	PUNCT
ftr-1851	1000	3	6/2/03	6/2/03	NUM
ftr-1851	1000	4	)	)	PUNCT
ftr-1851	1000	5	.	.	PUNCT
ftr-1851	1001	1	this	this	DET
ftr-1851	1001	2	revenue	revenue	NOUN
ftr-1851	1001	3	procedure	procedure	NOUN
ftr-1851	1001	4	provides	provide	VERB
ftr-1851	1001	5	safe	safe	ADJ
ftr-1851	1001	6	harbor	harbor	NOUN
ftr-1851	1001	7	rules	rule	NOUN
ftr-1851	1001	8	allowing	allow	VERB
ftr-1851	1001	9	under	under	ADP
ftr-1851	1001	10	§	§	PROPN
ftr-1851	1001	11	1031	1031	NUM
ftr-1851	1001	12	with	with	ADP
ftr-1851	1001	13	respect	respect	NOUN
ftr-1851	1001	14	to	to	ADP
ftr-1851	1001	15	programs	program	NOUN
ftr-1851	1001	16	involving	involve	VERB
ftr-1851	1001	17	ongoing	ongoing	ADJ
ftr-1851	1001	18	exchanges	exchange	NOUN
ftr-1851	1001	19	of	of	ADP
ftr-1851	1001	20	tangible	tangible	ADJ
ftr-1851	1001	21	personal	personal	ADJ
ftr-1851	1001	22	property	property	NOUN
ftr-1851	1001	23	using	use	VERB
ftr-1851	1001	24	a	a	DET
ftr-1851	1001	25	single	single	ADJ
ftr-1851	1001	26	intermediary	intermediary	NOUN
ftr-1851	1001	27	(	(	PUNCT
ftr-1851	1001	28	"	"	PUNCT
ftr-1851	1001	29	lke	lke	ADJ
ftr-1851	1001	30	programs	program	NOUN
ftr-1851	1001	31	"	"	PUNCT
ftr-1851	1001	32	)	)	PUNCT
ftr-1851	1001	33	.	.	PUNCT
ftr-1851	1002	1	[	[	X
ftr-1851	1002	2	for	for	ADP
ftr-1851	1002	3	background	background	NOUN
ftr-1851	1002	4	information	information	NOUN
ftr-1851	1002	5	on	on	ADP
ftr-1851	1002	6	this	this	DET
ftr-1851	1002	7	revenue	revenue	NOUN
ftr-1851	1002	8	procedure	procedure	NOUN
ftr-1851	1002	9	,	,	PUNCT
ftr-1851	1002	10	see	see	VERB
ftr-1851	1002	11	attorneys	attorney	NOUN
ftr-1851	1002	12	request	request	VERB
ftr-1851	1002	13	guidance	guidance	NOUN
ftr-1851	1002	14	for	for	ADP
ftr-1851	1002	15	like	like	ADP
ftr-1851	1002	16	-	-	PUNCT
ftr-1851	1002	17	kind	kind	NOUN
ftr-1851	1002	18	exchange	exchange	NOUN
ftr-1851	1002	19	programs	program	NOUN
ftr-1851	1002	20	,	,	PUNCT
ftr-1851	1002	21	2002	2002	NUM
ftr-1851	1002	22	tnt	tnt	PROPN
ftr-1851	1002	23	78	78	NUM
ftr-1851	1002	24	-	-	SYM
ftr-1851	1002	25	22	22	NUM
ftr-1851	1002	26	(	(	PUNCT
ftr-1851	1002	27	4/1/02	4/1/02	NUM
ftr-1851	1002	28	)	)	PUNCT
ftr-1851	1002	29	.	.	PUNCT
ftr-1851	1002	30	]	]	PUNCT
ftr-1851	1003	1	[	[	X
ftr-1851	1003	2	vol6	vol6	NOUN
ftr-1851	1003	3	:	:	PUNCT
ftr-1851	1003	4	si	si	PROPN
ftr-1851	1003	5	recent	recent	ADJ
ftr-1851	1003	6	developments	development	NOUN
ftr-1851	1003	7	in	in	ADP
ftr-1851	1003	8	federal	federal	ADJ
ftr-1851	1003	9	income	income	NOUN
ftr-1851	1003	10	taxation	taxation	PROPN
ftr-1851	1003	11	d.	d.	PROPN
ftr-1851	1003	12	section	section	PROPN
ftr-1851	1003	13	1035	1035	NUM
ftr-1851	1003	14	1	1	NUM
ftr-1851	1003	15	.	.	PUNCT
ftr-1851	1003	16	rev	rev	PROPN
ftr-1851	1003	17	.	.	PROPN
ftr-1851	1003	18	rul	rul	PROPN
ftr-1851	1003	19	.	.	PUNCT
ftr-1851	1003	20	2003	2003	NUM
ftr-1851	1003	21	-	-	SYM
ftr-1851	1003	22	76	76	NUM
ftr-1851	1003	23	,	,	PUNCT
ftr-1851	1003	24	2003	2003	NUM
ftr-1851	1003	25	-	-	SYM
ftr-1851	1003	26	33	33	NUM
ftr-1851	1003	27	i.r.b	i.r.b	NOUN
ftr-1851	1003	28	.	.	PUNCT
ftr-1851	1004	1	355	355	NUM
ftr-1851	1004	2	(	(	PUNCT
ftr-1851	1004	3	8/18/03	8/18/03	NUM
ftr-1851	1004	4	)	)	PUNCT
ftr-1851	1004	5	.	.	PUNCT
ftr-1851	1005	1	an	an	DET
ftr-1851	1005	2	exchange	exchange	NOUN
ftr-1851	1005	3	of	of	ADP
ftr-1851	1005	4	a	a	DET
ftr-1851	1005	5	portion	portion	NOUN
ftr-1851	1005	6	of	of	ADP
ftr-1851	1005	7	an	an	DET
ftr-1851	1005	8	annuity	annuity	NOUN
ftr-1851	1005	9	contract	contract	NOUN
ftr-1851	1005	10	into	into	ADP
ftr-1851	1005	11	a	a	DET
ftr-1851	1005	12	new	new	ADJ
ftr-1851	1005	13	annuity	annuity	NOUN
ftr-1851	1005	14	contract	contract	NOUN
ftr-1851	1005	15	effected	effect	VERB
ftr-1851	1005	16	by	by	ADP
ftr-1851	1005	17	the	the	DET
ftr-1851	1005	18	owner	owner	NOUN
ftr-1851	1005	19	assigning	assign	VERB
ftr-1851	1005	20	a	a	DET
ftr-1851	1005	21	portion	portion	NOUN
ftr-1851	1005	22	of	of	ADP
ftr-1851	1005	23	the	the	DET
ftr-1851	1005	24	cash	cash	NOUN
ftr-1851	1005	25	surrender	surrender	NOUN
ftr-1851	1005	26	value	value	NOUN
ftr-1851	1005	27	(	(	PUNCT
ftr-1851	1005	28	60	60	NUM
ftr-1851	1005	29	percent	percent	NOUN
ftr-1851	1005	30	)	)	PUNCT
ftr-1851	1005	31	to	to	ADP
ftr-1851	1005	32	a	a	DET
ftr-1851	1005	33	different	different	ADJ
ftr-1851	1005	34	insurance	insurance	NOUN
ftr-1851	1005	35	company	company	NOUN
ftr-1851	1005	36	was	be	AUX
ftr-1851	1005	37	a	a	DET
ftr-1851	1005	38	tax	tax	NOUN
ftr-1851	1005	39	-	-	PUNCT
ftr-1851	1005	40	free	free	ADJ
ftr-1851	1005	41	exchange	exchange	NOUN
ftr-1851	1005	42	under	under	ADP
ftr-1851	1005	43	§	§	PROPN
ftr-1851	1005	44	1035	1035	NUM
ftr-1851	1005	45	.	.	PUNCT
ftr-1851	1006	1	the	the	DET
ftr-1851	1006	2	investment	investment	NOUN
ftr-1851	1006	3	in	in	ADP
ftr-1851	1006	4	the	the	DET
ftr-1851	1006	5	contract	contract	NOUN
ftr-1851	1006	6	and	and	CCONJ
ftr-1851	1006	7	basis	basis	NOUN
ftr-1851	1006	8	are	be	AUX
ftr-1851	1006	9	allocated	allocate	VERB
ftr-1851	1006	10	according	accord	VERB
ftr-1851	1006	11	to	to	ADP
ftr-1851	1006	12	the	the	DET
ftr-1851	1006	13	cash	cash	NOUN
ftr-1851	1006	14	value	value	NOUN
ftr-1851	1006	15	immediately	immediately	ADV
ftr-1851	1006	16	prior	prior	ADV
ftr-1851	1006	17	to	to	ADP
ftr-1851	1006	18	the	the	DET
ftr-1851	1006	19	exchange	exchange	NOUN
ftr-1851	1006	20	using	use	VERB
ftr-1851	1006	21	the	the	DET
ftr-1851	1006	22	rules	rule	NOUN
ftr-1851	1006	23	of	of	ADP
ftr-1851	1006	24	§	§	PROPN
ftr-1851	1006	25	§	§	PROPN
ftr-1851	1006	26	72	72	NUM
ftr-1851	1006	27	and	and	CCONJ
ftr-1851	1006	28	1031	1031	NUM
ftr-1851	1006	29	.	.	PUNCT
ftr-1851	1007	1	thus	thus	ADV
ftr-1851	1007	2	,	,	PUNCT
ftr-1851	1007	3	the	the	DET
ftr-1851	1007	4	basis	basis	NOUN
ftr-1851	1007	5	in	in	ADP
ftr-1851	1007	6	the	the	DET
ftr-1851	1007	7	new	new	ADJ
ftr-1851	1007	8	contract	contract	NOUN
ftr-1851	1007	9	equals	equal	VERB
ftr-1851	1007	10	60	60	NUM
ftr-1851	1007	11	percent	percent	NOUN
ftr-1851	1007	12	of	of	ADP
ftr-1851	1007	13	the	the	DET
ftr-1851	1007	14	basis	basis	NOUN
ftr-1851	1007	15	in	in	ADP
ftr-1851	1007	16	the	the	DET
ftr-1851	1007	17	contract	contract	NOUN
ftr-1851	1007	18	immediately	immediately	ADV
ftr-1851	1007	19	before	before	ADP
ftr-1851	1007	20	the	the	DET
ftr-1851	1007	21	exchange	exchange	NOUN
ftr-1851	1007	22	.	.	PUNCT
ftr-1851	1008	1	after	after	ADP
ftr-1851	1008	2	the	the	DET
ftr-1851	1008	3	transaction	transaction	NOUN
ftr-1851	1008	4	,	,	PUNCT
ftr-1851	1008	5	the	the	DET
ftr-1851	1008	6	basis	basis	NOUN
ftr-1851	1008	7	in	in	ADP
ftr-1851	1008	8	the	the	DET
ftr-1851	1008	9	old	old	ADJ
ftr-1851	1008	10	contract	contract	NOUN
ftr-1851	1008	11	equals	equal	VERB
ftr-1851	1008	12	40	40	NUM
ftr-1851	1008	13	percent	percent	NOUN
ftr-1851	1008	14	its	its	PRON
ftr-1851	1008	15	original	original	ADJ
ftr-1851	1008	16	basis	basis	NOUN
ftr-1851	1008	17	.	.	PUNCT
ftr-1851	1009	1	e.	e.	PROPN
ftr-1851	1009	2	section	section	PROPN
ftr-1851	1009	3	1041	1041	NUM
ftr-1851	1009	4	1	1	NUM
ftr-1851	1009	5	.	.	PUNCT
ftr-1851	1010	1	a	a	DET
ftr-1851	1010	2	welcome	welcome	ADJ
ftr-1851	1010	3	regulation	regulation	NOUN
ftr-1851	1010	4	is	be	AUX
ftr-1851	1010	5	made	make	VERB
ftr-1851	1010	6	final	final	ADJ
ftr-1851	1010	7	!	!	PUNCT
ftr-1851	1011	1	subchapter	subchapter	NOUN
ftr-1851	1011	2	c	c	NOUN
ftr-1851	1011	3	principles	principle	NOUN
ftr-1851	1011	4	govern	govern	VERB
ftr-1851	1011	5	which	which	DET
ftr-1851	1011	6	spouse	spouse	NOUN
ftr-1851	1011	7	will	will	AUX
ftr-1851	1011	8	be	be	AUX
ftr-1851	1011	9	taxed	tax	VERB
ftr-1851	1011	10	on	on	ADP
ftr-1851	1011	11	stock	stock	NOUN
ftr-1851	1011	12	redemptions	redemption	NOUN
ftr-1851	1011	13	incident	incident	NOUN
ftr-1851	1011	14	to	to	ADP
ftr-1851	1011	15	a	a	DET
ftr-1851	1011	16	divorce	divorce	NOUN
ftr-1851	1011	17	at	at	ADP
ftr-1851	1011	18	least	least	ADJ
ftr-1851	1011	19	unless	unless	SCONJ
ftr-1851	1011	20	the	the	DET
ftr-1851	1011	21	spouses	spouse	NOUN
ftr-1851	1011	22	mutually	mutually	ADV
ftr-1851	1011	23	elect	elect	VERB
ftr-1851	1011	24	otherwise	otherwise	ADV
ftr-1851	1011	25	.	.	PUNCT
ftr-1851	1012	1	t.d	t.d	PROPN
ftr-1851	1012	2	.	.	NOUN
ftr-1851	1012	3	9035	9035	NUM
ftr-1851	1012	4	,	,	PUNCT
ftr-1851	1012	5	constructive	constructive	ADJ
ftr-1851	1012	6	transfers	transfer	NOUN
ftr-1851	1012	7	and	and	CCONJ
ftr-1851	1012	8	transfers	transfer	NOUN
ftr-1851	1012	9	of	of	ADP
ftr-1851	1012	10	property	property	NOUN
ftr-1851	1012	11	to	to	ADP
ftr-1851	1012	12	a	a	DET
ftr-1851	1012	13	third	third	ADJ
ftr-1851	1012	14	party	party	NOUN
ftr-1851	1012	15	on	on	ADP
ftr-1851	1012	16	behalf	behalf	NOUN
ftr-1851	1012	17	of	of	ADP
ftr-1851	1012	18	a	a	DET
ftr-1851	1012	19	spouse	spouse	NOUN
ftr-1851	1012	20	,	,	PUNCT
ftr-1851	1012	21	68	68	NUM
ftr-1851	1012	22	f.r	f.r	NOUN
ftr-1851	1012	23	.	.	PROPN
ftr-1851	1012	24	1534	1534	NUM
ftr-1851	1012	25	(	(	PUNCT
ftr-1851	1012	26	1/13/03	1/13/03	NUM
ftr-1851	1012	27	)	)	PUNCT
ftr-1851	1012	28	.	.	PUNCT
ftr-1851	1013	1	because	because	SCONJ
ftr-1851	1013	2	of	of	ADP
ftr-1851	1013	3	the	the	DET
ftr-1851	1013	4	inconsistent	inconsistent	ADJ
ftr-1851	1013	5	standards	standard	NOUN
ftr-1851	1013	6	applied	apply	VERB
ftr-1851	1013	7	by	by	ADP
ftr-1851	1013	8	the	the	DET
ftr-1851	1013	9	courts	court	NOUN
ftr-1851	1013	10	in	in	ADP
ftr-1851	1013	11	dealing	deal	VERB
ftr-1851	1013	12	with	with	ADP
ftr-1851	1013	13	redemptions	redemption	NOUN
ftr-1851	1013	14	of	of	ADP
ftr-1851	1013	15	stock	stock	NOUN
ftr-1851	1013	16	incident	incident	NOUN
ftr-1851	1013	17	to	to	ADP
ftr-1851	1013	18	a	a	DET
ftr-1851	1013	19	divorce	divorce	NOUN
ftr-1851	1013	20	,	,	PUNCT
ftr-1851	1013	21	in	in	ADP
ftr-1851	1013	22	reg-107151	reg-107151	NOUN
ftr-1851	1013	23	-	-	PUNCT
ftr-1851	1013	24	00	00	NUM
ftr-1851	1013	25	,	,	PUNCT
ftr-1851	1013	26	constructive	constructive	ADJ
ftr-1851	1013	27	transfers	transfer	NOUN
ftr-1851	1013	28	and	and	CCONJ
ftr-1851	1013	29	transfers	transfer	NOUN
ftr-1851	1013	30	of	of	ADP
ftr-1851	1013	31	property	property	NOUN
ftr-1851	1013	32	to	to	ADP
ftr-1851	1013	33	a	a	DET
ftr-1851	1013	34	third	third	ADJ
ftr-1851	1013	35	party	party	NOUN
ftr-1851	1013	36	on	on	ADP
ftr-1851	1013	37	behalf	behalf	NOUN
ftr-1851	1013	38	of	of	ADP
ftr-1851	1013	39	a	a	DET
ftr-1851	1013	40	spouse	spouse	NOUN
ftr-1851	1013	41	,	,	PUNCT
ftr-1851	1013	42	66	66	NUM
ftr-1851	1013	43	f.r	f.r	NOUN
ftr-1851	1013	44	.	.	PROPN
ftr-1851	1013	45	40659	40659	NUM
ftr-1851	1013	46	(	(	PUNCT
ftr-1851	1013	47	8/3/01	8/3/01	NUM
ftr-1851	1013	48	)	)	PUNCT
ftr-1851	1013	49	,	,	PUNCT
ftr-1851	1013	50	the	the	DET
ftr-1851	1013	51	treasury	treasury	NOUN
ftr-1851	1013	52	proposed	propose	VERB
ftr-1851	1013	53	regulations	regulation	NOUN
ftr-1851	1013	54	[	[	X
ftr-1851	1013	55	prop	prop	NOUN
ftr-1851	1013	56	.	.	PUNCT
ftr-1851	1014	1	reg	reg	NOUN
ftr-1851	1014	2	.	.	PUNCT
ftr-1851	1015	1	§	§	PROPN
ftr-1851	1015	2	1.1041	1.1041	NUM
ftr-1851	1015	3	-	-	SYM
ftr-1851	1015	4	2	2	NUM
ftr-1851	1015	5	]	]	PUNCT
ftr-1851	1015	6	to	to	PART
ftr-1851	1015	7	provide	provide	VERB
ftr-1851	1015	8	greater	great	ADJ
ftr-1851	1015	9	certainty	certainty	NOUN
ftr-1851	1015	10	in	in	ADP
ftr-1851	1015	11	determining	determine	VERB
ftr-1851	1015	12	which	which	DET
ftr-1851	1015	13	spouse	spouse	NOUN
ftr-1851	1015	14	will	will	AUX
ftr-1851	1015	15	be	be	AUX
ftr-1851	1015	16	taxed	tax	VERB
ftr-1851	1015	17	on	on	ADP
ftr-1851	1015	18	stock	stock	NOUN
ftr-1851	1015	19	redemptions	redemption	NOUN
ftr-1851	1015	20	occurring	occur	VERB
ftr-1851	1015	21	during	during	ADP
ftr-1851	1015	22	marriage	marriage	NOUN
ftr-1851	1015	23	or	or	CCONJ
ftr-1851	1015	24	incident	incident	NOUN
ftr-1851	1015	25	to	to	PART
ftr-1851	1015	26	divorce	divorce	NOUN
ftr-1851	1015	27	.	.	PUNCT
ftr-1851	1016	1	reg	reg	NOUN
ftr-1851	1016	2	.	.	PUNCT
ftr-1851	1017	1	§	§	PROPN
ftr-1851	1017	2	1.1041	1.1041	NUM
ftr-1851	1017	3	-	-	SYM
ftr-1851	1017	4	2	2	NUM
ftr-1851	1017	5	has	have	AUX
ftr-1851	1017	6	been	be	AUX
ftr-1851	1017	7	finalized	finalize	VERB
ftr-1851	1017	8	and	and	CCONJ
ftr-1851	1017	9	reg	reg	NOUN
ftr-1851	1017	10	.	.	PUNCT
ftr-1851	1018	1	§	§	PROPN
ftr-1851	1018	2	1.1041	1.1041	NUM
ftr-1851	1018	3	-it(c	-it(c	ADJ
ftr-1851	1018	4	)	)	PUNCT
ftr-1851	1018	5	q&a-9	q&a-9	PRON
ftr-1851	1018	6	no	no	ADV
ftr-1851	1018	7	longer	long	ADV
ftr-1851	1018	8	controls	control	VERB
ftr-1851	1018	9	redemptions	redemption	NOUN
ftr-1851	1018	10	of	of	ADP
ftr-1851	1018	11	stock	stock	NOUN
ftr-1851	1018	12	incident	incident	NOUN
ftr-1851	1018	13	to	to	ADP
ftr-1851	1018	14	a	a	DET
ftr-1851	1018	15	divorce	divorce	NOUN
ftr-1851	1018	16	.	.	PUNCT
ftr-1851	1019	1	reg	reg	NOUN
ftr-1851	1019	2	.	.	PUNCT
ftr-1851	1020	1	§	§	PROPN
ftr-1851	1020	2	1.1041	1.1041	NUM
ftr-1851	1020	3	-	-	SYM
ftr-1851	1020	4	2	2	NUM
ftr-1851	1020	5	applies	apply	VERB
ftr-1851	1020	6	only	only	ADV
ftr-1851	1020	7	where	where	SCONJ
ftr-1851	1020	8	the	the	DET
ftr-1851	1020	9	nonredeemed	nonredeemed	PROPN
ftr-1851	1020	10	spouse	spouse	NOUN
ftr-1851	1020	11	owns	own	VERB
ftr-1851	1020	12	stock	stock	NOUN
ftr-1851	1020	13	of	of	ADP
ftr-1851	1020	14	the	the	DET
ftr-1851	1020	15	redeeming	redeem	VERB
ftr-1851	1020	16	corporation	corporation	NOUN
ftr-1851	1020	17	either	either	CCONJ
ftr-1851	1020	18	immediately	immediately	ADV
ftr-1851	1020	19	before	before	ADP
ftr-1851	1020	20	or	or	CCONJ
ftr-1851	1020	21	immediately	immediately	ADV
ftr-1851	1020	22	after	after	ADP
ftr-1851	1020	23	the	the	DET
ftr-1851	1020	24	stock	stock	NOUN
ftr-1851	1020	25	redemption	redemption	NOUN
ftr-1851	1020	26	.	.	PUNCT
ftr-1851	1021	1	if	if	SCONJ
ftr-1851	1021	2	a	a	DET
ftr-1851	1021	3	corporation	corporation	NOUN
ftr-1851	1021	4	redeems	redeem	VERB
ftr-1851	1021	5	stock	stock	NOUN
ftr-1851	1021	6	of	of	ADP
ftr-1851	1021	7	one	one	NUM
ftr-1851	1021	8	spouse	spouse	NOUN
ftr-1851	1021	9	,	,	PUNCT
ftr-1851	1021	10	and	and	CCONJ
ftr-1851	1021	11	that	that	DET
ftr-1851	1021	12	redemption	redemption	NOUN
ftr-1851	1021	13	is	be	AUX
ftr-1851	1021	14	treated	treat	VERB
ftr-1851	1021	15	as	as	ADP
ftr-1851	1021	16	a	a	DET
ftr-1851	1021	17	constructive	constructive	ADJ
ftr-1851	1021	18	distribution	distribution	NOUN
ftr-1851	1021	19	to	to	ADP
ftr-1851	1021	20	the	the	DET
ftr-1851	1021	21	other	other	ADJ
ftr-1851	1021	22	spouse	spouse	NOUN
ftr-1851	1021	23	under	under	ADP
ftr-1851	1021	24	subchapter	subchapter	NOUN
ftr-1851	1021	25	c	c	NOUN
ftr-1851	1021	26	principles	principle	VERB
ftr-1851	1021	27	the	the	DET
ftr-1851	1021	28	primary	primary	ADJ
ftr-1851	1021	29	and	and	CCONJ
ftr-1851	1021	30	unconditional	unconditional	ADJ
ftr-1851	1021	31	obligation	obligation	NOUN
ftr-1851	1021	32	standard	standard	NOUN
ftr-1851	1022	1	[	[	X
ftr-1851	1022	2	wall	wall	NOUN
ftr-1851	1022	3	v.	v.	PROPN
ftr-1851	1022	4	united	united	PROPN
ftr-1851	1022	5	states	states	PROPN
ftr-1851	1022	6	,	,	PUNCT
ftr-1851	1022	7	164	164	NUM
ftr-1851	1022	8	f.2d	f.2d	NOUN
ftr-1851	1022	9	462	462	NUM
ftr-1851	1022	10	(	(	PUNCT
ftr-1851	1022	11	4th	4th	ADJ
ftr-1851	1022	12	cir	cir	NOUN
ftr-1851	1022	13	.	.	PUNCT
ftr-1851	1022	14	1947	1947	NUM
ftr-1851	1022	15	)	)	PUNCT
ftr-1851	1022	16	;	;	PUNCT
ftr-1851	1022	17	sullivan	sullivan	PROPN
ftr-1851	1022	18	v.	v.	PROPN
ftr-1851	1022	19	united	united	PROPN
ftr-1851	1022	20	states	states	PROPN
ftr-1851	1022	21	,	,	PUNCT
ftr-1851	1022	22	363	363	NUM
ftr-1851	1022	23	f.2d	f.2d	ADP
ftr-1851	1022	24	724	724	NUM
ftr-1851	1022	25	(	(	PUNCT
ftr-1851	1022	26	8th	8th	ADJ
ftr-1851	1022	27	cir	cir	NOUN
ftr-1851	1022	28	.	.	PROPN
ftr-1851	1022	29	1966	1966	NUM
ftr-1851	1022	30	)	)	PUNCT
ftr-1851	1022	31	]	]	PUNCT
ftr-1851	1023	1	the	the	DET
ftr-1851	1023	2	redemption	redemption	NOUN
ftr-1851	1023	3	is	be	AUX
ftr-1851	1023	4	treated	treat	VERB
ftr-1851	1023	5	as	as	ADP
ftr-1851	1023	6	a	a	DET
ftr-1851	1023	7	distribution	distribution	NOUN
ftr-1851	1023	8	to	to	ADP
ftr-1851	1023	9	the	the	DET
ftr-1851	1023	10	spouse	spouse	NOUN
ftr-1851	1023	11	who	who	PRON
ftr-1851	1023	12	continues	continue	VERB
ftr-1851	1023	13	as	as	ADP
ftr-1851	1023	14	a	a	DET
ftr-1851	1023	15	shareholder	shareholder	NOUN
ftr-1851	1023	16	.	.	PUNCT
ftr-1851	1024	1	section	section	NOUN
ftr-1851	1024	2	1041	1041	NUM
ftr-1851	1024	3	applies	apply	VERB
ftr-1851	1024	4	to	to	ADP
ftr-1851	1024	5	the	the	DET
ftr-1851	1024	6	deemed	deem	VERB
ftr-1851	1024	7	transfer	transfer	NOUN
ftr-1851	1024	8	of	of	ADP
ftr-1851	1024	9	the	the	DET
ftr-1851	1024	10	stock	stock	NOUN
ftr-1851	1024	11	by	by	ADP
ftr-1851	1024	12	the	the	DET
ftr-1851	1024	13	redeemed	redeem	VERB
ftr-1851	1024	14	spouse	spouse	NOUN
ftr-1851	1024	15	to	to	ADP
ftr-1851	1024	16	the	the	DET
ftr-1851	1024	17	continuing	continue	VERB
ftr-1851	1024	18	shareholder	shareholder	NOUN
ftr-1851	1024	19	spouse	spouse	NOUN
ftr-1851	1024	20	.	.	PUNCT
ftr-1851	1025	1	section	section	NOUN
ftr-1851	1025	2	1041	1041	NUM
ftr-1851	1025	3	does	do	AUX
ftr-1851	1025	4	not	not	PART
ftr-1851	1025	5	apply	apply	VERB
ftr-1851	1025	6	to	to	ADP
ftr-1851	1025	7	the	the	DET
ftr-1851	1025	8	deemed	deem	VERB
ftr-1851	1025	9	transfer	transfer	NOUN
ftr-1851	1025	10	of	of	ADP
ftr-1851	1025	11	stock	stock	NOUN
ftr-1851	1025	12	from	from	ADP
ftr-1851	1025	13	the	the	DET
ftr-1851	1025	14	nontransferor	nontransferor	NOUN
ftr-1851	1025	15	spouse	spouse	NOUN
ftr-1851	1025	16	to	to	ADP
ftr-1851	1025	17	the	the	DET
ftr-1851	1025	18	redeeming	redeem	VERB
ftr-1851	1025	19	corporation	corporation	NOUN
ftr-1851	1025	20	.	.	PUNCT
ftr-1851	1026	1	any	any	DET
ftr-1851	1026	2	property	property	NOUN
ftr-1851	1026	3	actually	actually	ADV
ftr-1851	1026	4	received	receive	VERB
ftr-1851	1026	5	by	by	ADP
ftr-1851	1026	6	the	the	DET
ftr-1851	1026	7	redeemed	redeem	VERB
ftr-1851	1026	8	spouse	spouse	NOUN
ftr-1851	1026	9	from	from	ADP
ftr-1851	1026	10	corporation	corporation	NOUN
ftr-1851	1026	11	is	be	AUX
ftr-1851	1026	12	treated	treat	VERB
ftr-1851	1026	13	as	as	ADP
ftr-1851	1026	14	flowing	flow	VERB
ftr-1851	1026	15	through	through	ADP
ftr-1851	1026	16	the	the	DET
ftr-1851	1026	17	continuing	continue	VERB
ftr-1851	1026	18	shareholder	shareholder	NOUN
ftr-1851	1026	19	-	-	PUNCT
ftr-1851	1026	20	spouse	spouse	NOUN
ftr-1851	1026	21	,	,	PUNCT
ftr-1851	1026	22	and	and	CCONJ
ftr-1851	1026	23	§	§	PROPN
ftr-1851	1026	24	1041	1041	NUM
ftr-1851	1026	25	applies	apply	VERB
ftr-1851	1026	26	to	to	ADP
ftr-1851	1026	27	that	that	DET
ftr-1851	1026	28	transfer	transfer	NOUN
ftr-1851	1026	29	.	.	PUNCT
ftr-1851	1027	1	in	in	ADP
ftr-1851	1027	2	all	all	DET
ftr-1851	1027	3	other	other	ADJ
ftr-1851	1027	4	cases	case	NOUN
ftr-1851	1027	5	,	,	PUNCT
ftr-1851	1027	6	the	the	DET
ftr-1851	1027	7	form	form	NOUN
ftr-1851	1027	8	of	of	ADP
ftr-1851	1027	9	the	the	DET
ftr-1851	1027	10	stock	stock	NOUN
ftr-1851	1027	11	redemption	redemption	NOUN
ftr-1851	1027	12	will	will	AUX
ftr-1851	1027	13	be	be	AUX
ftr-1851	1027	14	respected	respect	VERB
ftr-1851	1027	15	;	;	PUNCT
ftr-1851	1027	16	the	the	DET
ftr-1851	1027	17	redeemed	redeem	VERB
ftr-1851	1027	18	spouse	spouse	NOUN
ftr-1851	1027	19	will	will	AUX
ftr-1851	1027	20	be	be	AUX
ftr-1851	1027	21	taxed	tax	VERB
ftr-1851	1027	22	on	on	ADP
ftr-1851	1027	23	the	the	DET
ftr-1851	1027	24	redemption	redemption	NOUN
ftr-1851	1027	25	and	and	CCONJ
ftr-1851	1027	26	the	the	DET
ftr-1851	1027	27	continuing	continue	VERB
ftr-1851	1027	28	spouse	spouse	NOUN
ftr-1851	1027	29	has	have	VERB
ftr-1851	1027	30	not	not	PART
ftr-1851	1027	31	tax	tax	NOUN
ftr-1851	1027	32	consequences	consequence	NOUN
ftr-1851	1027	33	.	.	PUNCT
ftr-1851	1028	1	the	the	DET
ftr-1851	1028	2	preamble	preamble	NOUN
ftr-1851	1028	3	to	to	ADP
ftr-1851	1028	4	the	the	DET
ftr-1851	1028	5	proposed	propose	VERB
ftr-1851	1028	6	regulations	regulation	NOUN
ftr-1851	1028	7	specifically	specifically	ADV
ftr-1851	1028	8	state	state	VERB
ftr-1851	1028	9	:	:	PUNCT
ftr-1851	1029	1	[	[	X
ftr-1851	1029	2	i]f	i]f	ADP
ftr-1851	1029	3	the	the	DET
ftr-1851	1029	4	rules	rule	NOUN
ftr-1851	1029	5	of	of	ADP
ftr-1851	1029	6	the	the	DET
ftr-1851	1029	7	proposed	propose	VERB
ftr-1851	1029	8	regulations	regulation	NOUN
ftr-1851	1029	9	had	have	AUX
ftr-1851	1029	10	applied	apply	VERB
ftr-1851	1029	11	in	in	ADP
ftr-1851	1029	12	the	the	DET
ftr-1851	1029	13	ames	ame	NOUN
ftr-1851	1029	14	case,"l0	case,"l0	NUM
ftr-1851	1029	15	because	because	SCONJ
ftr-1851	1029	16	the	the	DET
ftr-1851	1029	17	husband	husband	NOUN
ftr-1851	1029	18	did	do	AUX
ftr-1851	1029	19	not	not	PART
ftr-1851	1029	20	have	have	VERB
ftr-1851	1029	21	a	a	DET
ftr-1851	1029	22	primary	primary	ADJ
ftr-1851	1029	23	and	and	CCONJ
ftr-1851	1029	24	unconditional	unconditional	ADJ
ftr-1851	1029	25	obligation	obligation	NOUN
ftr-1851	1029	26	to	to	PART
ftr-1851	1029	27	purchase	purchase	VERB
ftr-1851	1029	28	the	the	DET
ftr-1851	1029	29	wife	wife	NOUN
ftr-1851	1029	30	's	's	PART
ftr-1851	1029	31	stock	stock	NOUN
ftr-1851	1029	32	,	,	PUNCT
ftr-1851	1029	33	the	the	DET
ftr-1851	1029	34	redemption	redemption	NOUN
ftr-1851	1029	35	would	would	AUX
ftr-1851	1029	36	have	have	AUX
ftr-1851	1029	37	been	be	AUX
ftr-1851	1029	38	taxed	tax	VERB
ftr-1851	1029	39	in	in	ADP
ftr-1851	1029	40	accordance	accordance	NOUN
ftr-1851	1029	41	with	with	ADP
ftr-1851	1029	42	its	its	PRON
ftr-1851	1029	43	form	form	NOUN
ftr-1851	1029	44	10	10	NUM
ftr-1851	1029	45	.	.	PUNCT
ftr-1851	1030	1	ames	ames	PROPN
ftr-1851	1030	2	v.	v.	ADP
ftr-1851	1030	3	united	united	PROPN
ftr-1851	1030	4	states	states	PROPN
ftr-1851	1030	5	,	,	PUNCT
ftr-1851	1030	6	981	981	NUM
ftr-1851	1030	7	f.2d	f.2d	SYM
ftr-1851	1030	8	456	456	NUM
ftr-1851	1030	9	(	(	PUNCT
ftr-1851	1030	10	9th	9th	ADJ
ftr-1851	1030	11	cir	cir	NOUN
ftr-1851	1030	12	.	.	PROPN
ftr-1851	1030	13	1992	1992	NUM
ftr-1851	1030	14	)	)	PUNCT
ftr-1851	1030	15	,	,	PUNCT
ftr-1851	1030	16	not	not	PART
ftr-1851	1030	17	applied	apply	VERB
ftr-1851	1030	18	by	by	ADP
ftr-1851	1030	19	tax	tax	NOUN
ftr-1851	1030	20	court	court	NOUN
ftr-1851	1030	21	,	,	PUNCT
ftr-1851	1030	22	ames	ames	PROPN
ftr-1851	1030	23	v.	v.	PROPN
ftr-1851	1030	24	commissioner	commissioner	PROPN
ftr-1851	1030	25	,	,	PUNCT
ftr-1851	1030	26	102	102	NUM
ftr-1851	1030	27	t.c	t.c	PROPN
ftr-1851	1030	28	.	.	PROPN
ftr-1851	1030	29	522	522	NUM
ftr-1851	1030	30	(	(	PUNCT
ftr-1851	1030	31	1994	1994	NUM
ftr-1851	1030	32	)	)	PUNCT
ftr-1851	1030	33	(	(	PUNCT
ftr-1851	1030	34	reviewed	review	VERB
ftr-1851	1030	35	,	,	PUNCT
ftr-1851	1030	36	7	7	NUM
ftr-1851	1030	37	judges	judge	NOUN
ftr-1851	1030	38	dissenting	dissent	VERB
ftr-1851	1030	39	)	)	PUNCT
ftr-1851	1030	40	.	.	PUNCT
ftr-1851	1031	1	20041	20041	NUM
ftr-1851	1031	2	florida	florida	PROPN
ftr-1851	1031	3	tax	tax	NOUN
ftr-1851	1031	4	review	review	NOUN
ftr-1851	1031	5	with	with	ADP
ftr-1851	1031	6	the	the	DET
ftr-1851	1031	7	result	result	NOUN
ftr-1851	1031	8	that	that	SCONJ
ftr-1851	1031	9	the	the	DET
ftr-1851	1031	10	wife	wife	NOUN
ftr-1851	1031	11	would	would	AUX
ftr-1851	1031	12	have	have	AUX
ftr-1851	1031	13	incurred	incur	VERB
ftr-1851	1031	14	the	the	DET
ftr-1851	1031	15	tax	tax	NOUN
ftr-1851	1031	16	consequences	consequence	NOUN
ftr-1851	1031	17	of	of	ADP
ftr-1851	1031	18	the	the	DET
ftr-1851	1031	19	redemption	redemption	NOUN
ftr-1851	1031	20	.	.	PUNCT
ftr-1851	1032	1	a	a	DET
ftr-1851	1032	2	a	a	DET
ftr-1851	1032	3	special	special	ADJ
ftr-1851	1032	4	rule	rule	NOUN
ftr-1851	1032	5	applies	apply	VERB
ftr-1851	1032	6	if	if	SCONJ
ftr-1851	1032	7	an	an	DET
ftr-1851	1032	8	effective	effective	ADJ
ftr-1851	1032	9	divorce	divorce	NOUN
ftr-1851	1032	10	or	or	CCONJ
ftr-1851	1032	11	separation	separation	NOUN
ftr-1851	1032	12	instrument	instrument	NOUN
ftr-1851	1032	13	,	,	PUNCT
ftr-1851	1032	14	or	or	CCONJ
ftr-1851	1032	15	a	a	DET
ftr-1851	1032	16	written	write	VERB
ftr-1851	1032	17	agreement	agreement	NOUN
ftr-1851	1032	18	between	between	ADP
ftr-1851	1032	19	the	the	DET
ftr-1851	1032	20	spouses	spouse	NOUN
ftr-1851	1032	21	[	[	PRON
ftr-1851	1032	22	executed	execute	VERB
ftr-1851	1032	23	before	before	ADP
ftr-1851	1032	24	the	the	DET
ftr-1851	1032	25	due	due	ADJ
ftr-1851	1032	26	dates	date	NOUN
ftr-1851	1032	27	of	of	ADP
ftr-1851	1032	28	their	their	PRON
ftr-1851	1032	29	returns	return	NOUN
ftr-1851	1032	30	]	]	PUNCT
ftr-1851	1032	31	,	,	PUNCT
ftr-1851	1032	32	requires	require	VERB
ftr-1851	1032	33	the	the	DET
ftr-1851	1032	34	spouses	spouse	NOUN
ftr-1851	1032	35	to	to	PART
ftr-1851	1032	36	file	file	VERB
ftr-1851	1032	37	their	their	PRON
ftr-1851	1032	38	federal	federal	ADJ
ftr-1851	1032	39	income	income	NOUN
ftr-1851	1032	40	tax	tax	NOUN
ftr-1851	1032	41	returns	return	NOUN
ftr-1851	1032	42	in	in	ADP
ftr-1851	1032	43	a	a	DET
ftr-1851	1032	44	consistent	consistent	ADJ
ftr-1851	1032	45	manner	manner	NOUN
ftr-1851	1032	46	that	that	PRON
ftr-1851	1032	47	treats	treat	VERB
ftr-1851	1032	48	the	the	DET
ftr-1851	1032	49	stock	stock	NOUN
ftr-1851	1032	50	as	as	ADP
ftr-1851	1032	51	being	be	AUX
ftr-1851	1032	52	redeemed	redeem	VERB
ftr-1851	1032	53	from	from	ADP
ftr-1851	1032	54	the	the	DET
ftr-1851	1032	55	continuing	continue	VERB
ftr-1851	1032	56	shareholder	shareholder	NOUN
ftr-1851	1032	57	spouse	spouse	NOUN
ftr-1851	1032	58	rather	rather	ADV
ftr-1851	1032	59	than	than	ADP
ftr-1851	1032	60	from	from	ADP
ftr-1851	1032	61	the	the	DET
ftr-1851	1032	62	spouse	spouse	NOUN
ftr-1851	1032	63	from	from	ADP
ftr-1851	1032	64	whom	whom	PRON
ftr-1851	1032	65	it	it	PRON
ftr-1851	1032	66	was	be	AUX
ftr-1851	1032	67	actually	actually	ADV
ftr-1851	1032	68	redeemed	redeem	VERB
ftr-1851	1032	69	.	.	PUNCT
ftr-1851	1033	1	in	in	ADP
ftr-1851	1033	2	such	such	DET
ftr-1851	1033	3	a	a	DET
ftr-1851	1033	4	case	case	NOUN
ftr-1851	1033	5	spouses	spouse	NOUN
ftr-1851	1033	6	and	and	CCONJ
ftr-1851	1033	7	former	former	ADJ
ftr-1851	1033	8	spouses	spouse	NOUN
ftr-1851	1033	9	will	will	AUX
ftr-1851	1033	10	treat	treat	VERB
ftr-1851	1033	11	a	a	DET
ftr-1851	1033	12	redemption	redemption	NOUN
ftr-1851	1033	13	that	that	PRON
ftr-1851	1033	14	otherwise	otherwise	ADV
ftr-1851	1033	15	would	would	AUX
ftr-1851	1033	16	be	be	AUX
ftr-1851	1033	17	taxed	tax	VERB
ftr-1851	1033	18	according	accord	VERB
ftr-1851	1033	19	to	to	ADP
ftr-1851	1033	20	its	its	PRON
ftr-1851	1033	21	form	form	NOUN
ftr-1851	1033	22	as	as	ADP
ftr-1851	1033	23	a	a	DET
ftr-1851	1033	24	redemption	redemption	NOUN
ftr-1851	1033	25	from	from	ADP
ftr-1851	1033	26	the	the	DET
ftr-1851	1033	27	continuing	continue	VERB
ftr-1851	1033	28	shareholder	shareholder	NOUN
ftr-1851	1033	29	spouse	spouse	NOUN
ftr-1851	1033	30	involving	involve	VERB
ftr-1851	1033	31	(	(	PUNCT
ftr-1851	1033	32	1	1	X
ftr-1851	1033	33	)	)	PUNCT
ftr-1851	1033	34	a	a	DET
ftr-1851	1033	35	deemed	deem	VERB
ftr-1851	1033	36	§	§	PROPN
ftr-1851	1033	37	1041	1041	NUM
ftr-1851	1033	38	transfer	transfer	NOUN
ftr-1851	1033	39	of	of	ADP
ftr-1851	1033	40	the	the	DET
ftr-1851	1033	41	stock	stock	NOUN
ftr-1851	1033	42	by	by	ADP
ftr-1851	1033	43	the	the	DET
ftr-1851	1033	44	redeemed	redeem	VERB
ftr-1851	1033	45	spouse	spouse	NOUN
ftr-1851	1033	46	to	to	ADP
ftr-1851	1033	47	the	the	DET
ftr-1851	1033	48	continuing	continue	VERB
ftr-1851	1033	49	shareholder	shareholder	NOUN
ftr-1851	1033	50	spouse	spouse	NOUN
ftr-1851	1033	51	,	,	PUNCT
ftr-1851	1033	52	and	and	CCONJ
ftr-1851	1033	53	(	(	PUNCT
ftr-1851	1033	54	2	2	X
ftr-1851	1033	55	)	)	PUNCT
ftr-1851	1033	56	a	a	DET
ftr-1851	1033	57	deemed	deem	VERB
ftr-1851	1033	58	§	§	PROPN
ftr-1851	1033	59	1041	1041	NUM
ftr-1851	1033	60	transfer	transfer	NOUN
ftr-1851	1033	61	by	by	ADP
ftr-1851	1033	62	the	the	DET
ftr-1851	1033	63	continuing	continue	VERB
ftr-1851	1033	64	shareholder	shareholder	NOUN
ftr-1851	1033	65	spouse	spouse	NOUN
ftr-1851	1033	66	to	to	ADP
ftr-1851	1033	67	the	the	DET
ftr-1851	1033	68	redeemed	redeem	VERB
ftr-1851	1033	69	spouse	spouse	NOUN
ftr-1851	1033	70	of	of	ADP
ftr-1851	1033	71	the	the	DET
ftr-1851	1033	72	redemption	redemption	NOUN
ftr-1851	1033	73	proceeds	proceed	VERB
ftr-1851	1033	74	.	.	PUNCT
ftr-1851	1034	1	*	*	PUNCT
ftr-1851	1034	2	the	the	DET
ftr-1851	1034	3	final	final	ADJ
ftr-1851	1034	4	regulations	regulation	NOUN
ftr-1851	1034	5	add	add	VERB
ftr-1851	1034	6	a	a	DET
ftr-1851	1034	7	provision	provision	NOUN
ftr-1851	1034	8	dealing	deal	VERB
ftr-1851	1034	9	with	with	ADP
ftr-1851	1034	10	situations	situation	NOUN
ftr-1851	1034	11	in	in	ADP
ftr-1851	1034	12	which	which	PRON
ftr-1851	1034	13	the	the	DET
ftr-1851	1034	14	redemption	redemption	NOUN
ftr-1851	1034	15	results	result	VERB
ftr-1851	1034	16	in	in	ADP
ftr-1851	1034	17	a	a	DET
ftr-1851	1034	18	constructive	constructive	ADJ
ftr-1851	1034	19	dividend	dividend	NOUN
ftr-1851	1034	20	distribution	distribution	NOUN
ftr-1851	1034	21	to	to	ADP
ftr-1851	1034	22	the	the	DET
ftr-1851	1034	23	nontransferor	nontransferor	NOUN
ftr-1851	1034	24	spouse	spouse	NOUN
ftr-1851	1034	25	under	under	ADP
ftr-1851	1034	26	subchapter	subchapter	NOUN
ftr-1851	1034	27	c	c	NOUN
ftr-1851	1034	28	principles	principle	NOUN
ftr-1851	1034	29	,	,	PUNCT
ftr-1851	1034	30	but	but	CCONJ
ftr-1851	1034	31	the	the	DET
ftr-1851	1034	32	spouses	spouse	NOUN
ftr-1851	1034	33	nevertheless	nevertheless	ADV
ftr-1851	1034	34	would	would	AUX
ftr-1851	1034	35	like	like	VERB
ftr-1851	1034	36	to	to	PART
ftr-1851	1034	37	agree	agree	VERB
ftr-1851	1034	38	that	that	SCONJ
ftr-1851	1034	39	the	the	DET
ftr-1851	1034	40	redemption	redemption	NOUN
ftr-1851	1034	41	will	will	AUX
ftr-1851	1034	42	be	be	AUX
ftr-1851	1034	43	treated	treat	VERB
ftr-1851	1034	44	as	as	ADP
ftr-1851	1034	45	a	a	DET
ftr-1851	1034	46	redemption	redemption	NOUN
ftr-1851	1034	47	distribution	distribution	NOUN
ftr-1851	1034	48	to	to	ADP
ftr-1851	1034	49	the	the	DET
ftr-1851	1034	50	transferor	transferor	NOUN
ftr-1851	1034	51	spouse	spouse	NOUN
ftr-1851	1034	52	.	.	PUNCT
ftr-1851	1035	1	reg	reg	NOUN
ftr-1851	1035	2	.	.	PUNCT
ftr-1851	1036	1	§	§	PROPN
ftr-1851	1036	2	1.1041	1.1041	NUM
ftr-1851	1036	3	-	-	SYM
ftr-1851	1036	4	2(c	2(c	NUM
ftr-1851	1036	5	)	)	PUNCT
ftr-1851	1036	6	allows	allow	VERB
ftr-1851	1036	7	'	'	PUNCT
ftr-1851	1036	8	the	the	DET
ftr-1851	1036	9	spouses	spouse	NOUN
ftr-1851	1036	10	to	to	PART
ftr-1851	1036	11	agree	agree	VERB
ftr-1851	1036	12	in	in	ADP
ftr-1851	1036	13	the	the	DET
ftr-1851	1036	14	divorce	divorce	NOUN
ftr-1851	1036	15	or	or	CCONJ
ftr-1851	1036	16	separation	separation	NOUN
ftr-1851	1036	17	instrument	instrument	NOUN
ftr-1851	1036	18	,	,	PUNCT
ftr-1851	1036	19	or	or	CCONJ
ftr-1851	1036	20	other	other	ADJ
ftr-1851	1036	21	valid	valid	ADJ
ftr-1851	1036	22	written	write	VERB
ftr-1851	1036	23	agreement	agreement	NOUN
ftr-1851	1036	24	,	,	PUNCT
ftr-1851	1036	25	that	that	SCONJ
ftr-1851	1036	26	the	the	DET
ftr-1851	1036	27	redemption	redemption	NOUN
ftr-1851	1036	28	will	will	AUX
ftr-1851	1036	29	be	be	AUX
ftr-1851	1036	30	taxable	taxable	ADJ
ftr-1851	1036	31	to	to	ADP
ftr-1851	1036	32	the	the	DET
ftr-1851	1036	33	transferor	transferor	NOUN
ftr-1851	1036	34	spouse	spouse	NOUN
ftr-1851	1036	35	notwithstanding	notwithstanding	ADP
ftr-1851	1036	36	that	that	SCONJ
ftr-1851	1036	37	the	the	DET
ftr-1851	1036	38	redemption	redemption	NOUN
ftr-1851	1036	39	might	might	AUX
ftr-1851	1036	40	otherwise	otherwise	ADV
ftr-1851	1036	41	result	result	VERB
ftr-1851	1036	42	in	in	ADP
ftr-1851	1036	43	a	a	DET
ftr-1851	1036	44	constructive	constructive	ADJ
ftr-1851	1036	45	dividend	dividend	NOUN
ftr-1851	1036	46	distribution	distribution	NOUN
ftr-1851	1036	47	to	to	ADP
ftr-1851	1036	48	the	the	DET
ftr-1851	1036	49	nontransferor	nontransferor	NOUN
ftr-1851	1036	50	spouse	spouse	NOUN
ftr-1851	1036	51	.	.	PUNCT
ftr-1851	1037	1	example	example	NOUN
ftr-1851	1037	2	2	2	NUM
ftr-1851	1037	3	in	in	ADP
ftr-1851	1037	4	§	§	PROPN
ftr-1851	1037	5	1.1041	1.1041	NUM
ftr-1851	1037	6	-	-	SYM
ftr-1851	1037	7	2(d	2(d	NUM
ftr-1851	1037	8	)	)	PUNCT
ftr-1851	1037	9	illustrates	illustrate	VERB
ftr-1851	1037	10	the	the	DET
ftr-1851	1037	11	application	application	NOUN
ftr-1851	1037	12	of	of	ADP
ftr-1851	1037	13	this	this	DET
ftr-1851	1037	14	special	special	ADJ
ftr-1851	1037	15	rule	rule	NOUN
ftr-1851	1037	16	.	.	PUNCT
ftr-1851	1038	1	*	*	PUNCT
ftr-1851	1038	2	under	under	ADP
ftr-1851	1038	3	the	the	DET
ftr-1851	1038	4	final	final	ADJ
ftr-1851	1038	5	regulations	regulation	NOUN
ftr-1851	1038	6	,	,	PUNCT
ftr-1851	1038	7	the	the	DET
ftr-1851	1038	8	spouses	spouse	NOUN
ftr-1851	1038	9	can	can	AUX
ftr-1851	1038	10	elect	elect	VERB
ftr-1851	1038	11	the	the	DET
ftr-1851	1038	12	special	special	ADJ
ftr-1851	1038	13	rule	rule	NOUN
ftr-1851	1038	14	by	by	ADP
ftr-1851	1038	15	expressly	expressly	ADV
ftr-1851	1038	16	providing	provide	VERB
ftr-1851	1038	17	,	,	PUNCT
ftr-1851	1038	18	in	in	ADP
ftr-1851	1038	19	a	a	DET
ftr-1851	1038	20	divorce	divorce	NOUN
ftr-1851	1038	21	or	or	CCONJ
ftr-1851	1038	22	separation	separation	NOUN
ftr-1851	1038	23	instrument	instrument	NOUN
ftr-1851	1038	24	or	or	CCONJ
ftr-1851	1038	25	other	other	ADJ
ftr-1851	1038	26	valid	valid	ADJ
ftr-1851	1038	27	written	write	VERB
ftr-1851	1038	28	agreement	agreement	NOUN
ftr-1851	1038	29	,	,	PUNCT
ftr-1851	1038	30	that	that	PRON
ftr-1851	1038	31	expressly	expressly	ADV
ftr-1851	1038	32	supersedes	supersede	VERB
ftr-1851	1038	33	any	any	DET
ftr-1851	1038	34	other	other	ADJ
ftr-1851	1038	35	instrument	instrument	NOUN
ftr-1851	1038	36	or	or	CCONJ
ftr-1851	1038	37	agreement	agreement	NOUN
ftr-1851	1038	38	concerning	concern	VERB
ftr-1851	1038	39	the	the	DET
ftr-1851	1038	40	purchase	purchase	NOUN
ftr-1851	1038	41	,	,	PUNCT
ftr-1851	1038	42	sale	sale	NOUN
ftr-1851	1038	43	,	,	PUNCT
ftr-1851	1038	44	redemption	redemption	NOUN
ftr-1851	1038	45	,	,	PUNCT
ftr-1851	1038	46	or	or	CCONJ
ftr-1851	1038	47	other	other	ADJ
ftr-1851	1038	48	disposition	disposition	NOUN
ftr-1851	1038	49	of	of	ADP
ftr-1851	1038	50	the	the	DET
ftr-1851	1038	51	stock	stock	NOUN
ftr-1851	1038	52	that	that	PRON
ftr-1851	1038	53	is	be	AUX
ftr-1851	1038	54	the	the	DET
ftr-1851	1038	55	subject	subject	NOUN
ftr-1851	1038	56	of	of	ADP
ftr-1851	1038	57	the	the	DET
ftr-1851	1038	58	redemption	redemption	NOUN
ftr-1851	1038	59	,	,	PUNCT
ftr-1851	1038	60	their	their	PRON
ftr-1851	1038	61	mutual	mutual	ADJ
ftr-1851	1038	62	intent	intent	NOUN
ftr-1851	1038	63	concerning	concern	VERB
ftr-1851	1038	64	[	[	PUNCT
ftr-1851	1038	65	which	which	DET
ftr-1851	1038	66	spouse	spouse	NOUN
ftr-1851	1038	67	should	should	AUX
ftr-1851	1038	68	receive	receive	VERB
ftr-1851	1038	69	redemption	redemption	NOUN
ftr-1851	1038	70	treatment	treatment	NOUN
ftr-1851	1038	71	]	]	PUNCT
ftr-1851	1038	72	.	.	PUNCT
ftr-1851	1039	1	*	*	PUNCT
ftr-1851	1039	2	these	these	DET
ftr-1851	1039	3	regulations	regulation	NOUN
ftr-1851	1039	4	are	be	AUX
ftr-1851	1039	5	applicable	applicable	ADJ
ftr-1851	1039	6	to	to	ADP
ftr-1851	1039	7	redemptions	redemption	NOUN
ftr-1851	1039	8	of	of	ADP
ftr-1851	1039	9	stock	stock	NOUN
ftr-1851	1039	10	on	on	ADP
ftr-1851	1039	11	or	or	CCONJ
ftr-1851	1039	12	after	after	ADP
ftr-1851	1039	13	january	january	PROPN
ftr-1851	1039	14	13	13	NUM
ftr-1851	1039	15	,	,	PUNCT
ftr-1851	1039	16	2003	2003	NUM
ftr-1851	1039	17	that	that	PRON
ftr-1851	1039	18	are	be	AUX
ftr-1851	1039	19	pursuant	pursuant	ADJ
ftr-1851	1039	20	to	to	ADP
ftr-1851	1039	21	instruments	instrument	NOUN
ftr-1851	1039	22	in	in	ADP
ftr-1851	1039	23	effect	effect	NOUN
ftr-1851	1039	24	after	after	ADP
ftr-1851	1039	25	january	january	PROPN
ftr-1851	1039	26	13	13	NUM
ftr-1851	1039	27	,	,	PUNCT
ftr-1851	1039	28	2003	2003	NUM
ftr-1851	1039	29	.	.	PUNCT
ftr-1851	1040	1	these	these	DET
ftr-1851	1040	2	regulations	regulation	NOUN
ftr-1851	1040	3	are	be	AUX
ftr-1851	1040	4	also	also	ADV
ftr-1851	1040	5	applicable	applicable	ADJ
ftr-1851	1040	6	to	to	ADP
ftr-1851	1040	7	redemptions	redemption	NOUN
ftr-1851	1040	8	before	before	ADP
ftr-1851	1040	9	january	january	PROPN
ftr-1851	1040	10	13	13	NUM
ftr-1851	1040	11	,	,	PUNCT
ftr-1851	1040	12	2003	2003	NUM
ftr-1851	1040	13	or	or	CCONJ
ftr-1851	1040	14	that	that	PRON
ftr-1851	1040	15	are	be	AUX
ftr-1851	1040	16	pursuant	pursuant	ADJ
ftr-1851	1040	17	to	to	ADP
ftr-1851	1040	18	instruments	instrument	NOUN
ftr-1851	1040	19	in	in	ADP
ftr-1851	1040	20	effect	effect	NOUN
ftr-1851	1040	21	before	before	ADP
ftr-1851	1040	22	january	january	PROPN
ftr-1851	1040	23	13	13	NUM
ftr-1851	1040	24	,	,	PUNCT
ftr-1851	1040	25	2003	2003	NUM
ftr-1851	1040	26	if	if	SCONJ
ftr-1851	1040	27	the	the	DET
ftr-1851	1040	28	spouses	spouse	NOUN
ftr-1851	1040	29	or	or	CCONJ
ftr-1851	1040	30	former	former	ADJ
ftr-1851	1040	31	spouses	spouse	NOUN
ftr-1851	1040	32	execute	execute	VERB
ftr-1851	1040	33	a	a	DET
ftr-1851	1040	34	written	write	VERB
ftr-1851	1040	35	agreement	agreement	NOUN
ftr-1851	1040	36	on	on	ADP
ftr-1851	1040	37	or	or	CCONJ
ftr-1851	1040	38	after	after	ADP
ftr-1851	1040	39	august	august	PROPN
ftr-1851	1040	40	3	3	NUM
ftr-1851	1040	41	,	,	PUNCT
ftr-1851	1040	42	2001	2001	NUM
ftr-1851	1040	43	,	,	PUNCT
ftr-1851	1040	44	that	that	PRON
ftr-1851	1040	45	satisfies	satisfy	VERB
ftr-1851	1040	46	the	the	DET
ftr-1851	1040	47	requirements	requirement	NOUN
ftr-1851	1040	48	of	of	ADP
ftr-1851	1040	49	§	§	PROPN
ftr-1851	1040	50	1.1041	1.1041	NUM
ftr-1851	1040	51	2(c)(1	2(c)(1	NUM
ftr-1851	1040	52	)	)	PUNCT
ftr-1851	1040	53	or	or	CCONJ
ftr-1851	1040	54	(	(	PUNCT
ftr-1851	1040	55	2	2	NUM
ftr-1851	1040	56	)	)	PUNCT
ftr-1851	1040	57	.	.	PUNCT
ftr-1851	1041	1	iv	iv	X
ftr-1851	1041	2	.	.	PUNCT
ftr-1851	1041	3	compensation	compensation	NOUN
ftr-1851	1041	4	issues	issue	NOUN
ftr-1851	1041	5	a.	a.	NOUN
ftr-1851	1041	6	fringe	fringe	NOUN
ftr-1851	1041	7	benefits	benefit	NOUN
ftr-1851	1041	8	1	1	NUM
ftr-1851	1041	9	.	.	PUNCT
ftr-1851	1042	1	irs	irs	PROPN
ftr-1851	1042	2	revokes	revoke	VERB
ftr-1851	1042	3	notice	notice	NOUN
ftr-1851	1042	4	2001	2001	NUM
ftr-1851	1042	5	-	-	SYM
ftr-1851	1042	6	10	10	NUM
ftr-1851	1042	7	and	and	CCONJ
ftr-1851	1042	8	for	for	ADP
ftr-1851	1042	9	future	future	ADJ
ftr-1851	1042	10	arrangements	arrangement	NOUN
ftr-1851	1042	11	will	will	AUX
ftr-1851	1042	12	require	require	VERB
ftr-1851	1042	13	taxation	taxation	NOUN
ftr-1851	1042	14	under	under	ADP
ftr-1851	1042	15	one	one	NUM
ftr-1851	1042	16	of	of	ADP
ftr-1851	1042	17	two	two	NUM
ftr-1851	1042	18	mutually	mutually	ADV
ftr-1851	1042	19	exclusive	exclusive	ADJ
ftr-1851	1042	20	regimes	regime	NOUN
ftr-1851	1042	21	.	.	PUNCT
ftr-1851	1043	1	notice	notice	VERB
ftr-1851	1043	2	2002	2002	NUM
ftr-1851	1043	3	-	-	SYM
ftr-1851	1043	4	8	8	NUM
ftr-1851	1043	5	,	,	PUNCT
ftr-1851	1043	6	2002	2002	NUM
ftr-1851	1043	7	-	-	SYM
ftr-1851	1043	8	4	4	NUM
ftr-1851	1043	9	i.r.b	i.r.b	NOUN
ftr-1851	1043	10	.	.	PUNCT
ftr-1851	1044	1	398	398	NUM
ftr-1851	1044	2	(	(	PUNCT
ftr-1851	1044	3	1/28/02	1/28/02	NUM
ftr-1851	1044	4	)	)	PUNCT
ftr-1851	1044	5	,	,	PUNCT
ftr-1851	1044	6	revoking	revoke	VERB
ftr-1851	1044	7	notice	notice	NOUN
ftr-1851	1044	8	2001	2001	NUM
ftr-1851	1044	9	-	-	SYM
ftr-1851	1044	10	10	10	NUM
ftr-1851	1044	11	,	,	PUNCT
ftr-1851	1044	12	2001	2001	NUM
ftr-1851	1044	13	-	-	SYM
ftr-1851	1044	14	5	5	NUM
ftr-1851	1044	15	i.r.b	i.r.b	NOUN
ftr-1851	1044	16	.	.	PUNCT
ftr-1851	1045	1	459	459	NUM
ftr-1851	1045	2	.	.	PUNCT
ftr-1851	1046	1	when	when	SCONJ
ftr-1851	1046	2	the	the	DET
ftr-1851	1046	3	treasury	treasury	NOUN
ftr-1851	1046	4	and	and	CCONJ
ftr-1851	1046	5	service	service	NOUN
ftr-1851	1046	6	publish	publish	VERB
ftr-1851	1046	7	proposed	propose	VERB
ftr-1851	1046	8	regulations	regulation	NOUN
ftr-1851	1046	9	providing	provide	VERB
ftr-1851	1046	10	comprehensive	comprehensive	ADJ
ftr-1851	1046	11	guidance	guidance	NOUN
ftr-1851	1046	12	regarding	regard	VERB
ftr-1851	1046	13	the	the	DET
ftr-1851	1046	14	tax	tax	NOUN
ftr-1851	1046	15	treatment	treatment	NOUN
ftr-1851	1046	16	of	of	ADP
ftr-1851	1046	17	split	split	ADJ
ftr-1851	1046	18	-	-	PUNCT
ftr-1851	1046	19	dollar	dollar	NOUN
ftr-1851	1046	20	life	life	NOUN
ftr-1851	1046	21	insurance	insurance	NOUN
ftr-1851	1046	22	arrangements	arrangement	NOUN
ftr-1851	1046	23	,	,	PUNCT
ftr-1851	1046	24	the	the	DET
ftr-1851	1046	25	regulations	regulation	NOUN
ftr-1851	1046	26	will	will	AUX
ftr-1851	1046	27	provide	provide	VERB
ftr-1851	1046	28	the	the	DET
ftr-1851	1046	29	following	following	NOUN
ftr-1851	1046	30	in	in	ADP
ftr-1851	1046	31	employment	employment	NOUN
ftr-1851	1046	32	-	-	PUNCT
ftr-1851	1046	33	related	relate	VERB
ftr-1851	1046	34	arrangements	arrangement	NOUN
ftr-1851	1046	35	:	:	PUNCT
ftr-1851	1047	1	*	*	PUNCT
ftr-1851	1047	2	if	if	SCONJ
ftr-1851	1047	3	the	the	DET
ftr-1851	1047	4	employer	employer	NOUN
ftr-1851	1047	5	is	be	AUX
ftr-1851	1047	6	formally	formally	ADV
ftr-1851	1047	7	designated	designate	VERB
ftr-1851	1047	8	as	as	ADP
ftr-1851	1047	9	owner	owner	NOUN
ftr-1851	1047	10	of	of	ADP
ftr-1851	1047	11	the	the	DET
ftr-1851	1047	12	life	life	NOUN
ftr-1851	1047	13	insurance	insurance	NOUN
ftr-1851	1047	14	contract	contract	NOUN
ftr-1851	1047	15	,	,	PUNCT
ftr-1851	1047	16	then	then	ADV
ftr-1851	1047	17	the	the	DET
ftr-1851	1047	18	employer	employer	NOUN
ftr-1851	1047	19	will	will	AUX
ftr-1851	1047	20	be	be	AUX
ftr-1851	1047	21	treated	treat	VERB
ftr-1851	1047	22	as	as	ADP
ftr-1851	1047	23	[	[	X
ftr-1851	1047	24	vol6	vol6	PROPN
ftr-1851	1047	25	:	:	PUNCT
ftr-1851	1047	26	si	si	PROPN
ftr-1851	1047	27	recent	recent	ADJ
ftr-1851	1047	28	developments	development	NOUN
ftr-1851	1047	29	in	in	ADP
ftr-1851	1047	30	federal	federal	ADJ
ftr-1851	1047	31	income	income	NOUN
ftr-1851	1047	32	taxation	taxation	NOUN
ftr-1851	1047	33	providing	provide	VERB
ftr-1851	1047	34	current	current	ADJ
ftr-1851	1047	35	life	life	NOUN
ftr-1851	1047	36	insurance	insurance	NOUN
ftr-1851	1047	37	protection	protection	NOUN
ftr-1851	1047	38	and	and	CCONJ
ftr-1851	1047	39	other	other	ADJ
ftr-1851	1047	40	economic	economic	ADJ
ftr-1851	1047	41	benefits	benefit	NOUN
ftr-1851	1047	42	to	to	ADP
ftr-1851	1047	43	the	the	DET
ftr-1851	1047	44	employee	employee	NOUN
ftr-1851	1047	45	.	.	PUNCT
ftr-1851	1048	1	a	a	DET
ftr-1851	1048	2	transfer	transfer	NOUN
ftr-1851	1048	3	of	of	ADP
ftr-1851	1048	4	the	the	DET
ftr-1851	1048	5	life	life	NOUN
ftr-1851	1048	6	insurance	insurance	NOUN
ftr-1851	1048	7	contract	contract	NOUN
ftr-1851	1048	8	to	to	ADP
ftr-1851	1048	9	the	the	DET
ftr-1851	1048	10	employee	employee	NOUN
ftr-1851	1048	11	would	would	AUX
ftr-1851	1048	12	be	be	AUX
ftr-1851	1048	13	taxed	tax	VERB
ftr-1851	1048	14	under	under	ADP
ftr-1851	1048	15	§	§	PROPN
ftr-1851	1048	16	83	83	NUM
ftr-1851	1048	17	,	,	PUNCT
ftr-1851	1048	18	but	but	CCONJ
ftr-1851	1048	19	an	an	DET
ftr-1851	1048	20	employer	employer	NOUN
ftr-1851	1048	21	would	would	AUX
ftr-1851	1048	22	not	not	PART
ftr-1851	1048	23	be	be	AUX
ftr-1851	1048	24	treated	treat	VERB
ftr-1851	1048	25	as	as	ADP
ftr-1851	1048	26	having	having	AUX
ftr-1851	1048	27	made	make	VERB
ftr-1851	1048	28	a	a	DET
ftr-1851	1048	29	transfer	transfer	NOUN
ftr-1851	1048	30	of	of	ADP
ftr-1851	1048	31	the	the	DET
ftr-1851	1048	32	cash	cash	NOUN
ftr-1851	1048	33	surrender	surrender	NOUN
ftr-1851	1048	34	value	value	NOUN
ftr-1851	1048	35	for	for	ADP
ftr-1851	1048	36	purposes	purpose	NOUN
ftr-1851	1048	37	of	of	ADP
ftr-1851	1048	38	§	§	PROPN
ftr-1851	1048	39	83	83	NUM
ftr-1851	1048	40	"	"	PUNCT
ftr-1851	1048	41	solely	solely	ADV
ftr-1851	1048	42	because	because	SCONJ
ftr-1851	1048	43	the	the	DET
ftr-1851	1048	44	interest	interest	NOUN
ftr-1851	1048	45	or	or	CCONJ
ftr-1851	1048	46	other	other	ADJ
ftr-1851	1048	47	earnings	earning	NOUN
ftr-1851	1048	48	credited	credit	VERB
ftr-1851	1048	49	to	to	ADP
ftr-1851	1048	50	the	the	DET
ftr-1851	1048	51	cash	cash	NOUN
ftr-1851	1048	52	surrender	surrender	NOUN
ftr-1851	1048	53	value	value	NOUN
ftr-1851	1048	54	of	of	ADP
ftr-1851	1048	55	the	the	DET
ftr-1851	1048	56	contract	contract	NOUN
ftr-1851	1048	57	cause	cause	VERB
ftr-1851	1048	58	the	the	DET
ftr-1851	1048	59	cash	cash	NOUN
ftr-1851	1048	60	surrender	surrender	NOUN
ftr-1851	1048	61	value	value	NOUN
ftr-1851	1048	62	to	to	PART
ftr-1851	1048	63	exceed	exceed	VERB
ftr-1851	1048	64	the	the	DET
ftr-1851	1048	65	portion	portion	NOUN
ftr-1851	1048	66	thereof	thereof	ADV
ftr-1851	1048	67	payable	payable	ADJ
ftr-1851	1048	68	to	to	ADP
ftr-1851	1048	69	the	the	DET
ftr-1851	1048	70	employer	employer	NOUN
ftr-1851	1048	71	.	.	PUNCT
ftr-1851	1048	72	"	"	PUNCT
ftr-1851	1049	1	this	this	PRON
ftr-1851	1049	2	has	have	VERB
ftr-1851	1049	3	the	the	DET
ftr-1851	1049	4	effect	effect	NOUN
ftr-1851	1049	5	of	of	ADP
ftr-1851	1049	6	leaving	leave	VERB
ftr-1851	1049	7	that	that	DET
ftr-1851	1049	8	issue	issue	NOUN
ftr-1851	1049	9	unresolved	unresolved	ADJ
ftr-1851	1049	10	,	,	PUNCT
ftr-1851	1049	11	and	and	CCONJ
ftr-1851	1049	12	would	would	AUX
ftr-1851	1049	13	change	change	VERB
ftr-1851	1049	14	the	the	DET
ftr-1851	1049	15	position	position	NOUN
ftr-1851	1049	16	in	in	ADP
ftr-1851	1049	17	notice	notice	NOUN
ftr-1851	1049	18	2001	2001	NUM
ftr-1851	1049	19	-	-	SYM
ftr-1851	1049	20	10	10	NUM
ftr-1851	1049	21	that	that	SCONJ
ftr-1851	1049	22	the	the	DET
ftr-1851	1049	23	employee	employee	NOUN
ftr-1851	1049	24	would	would	AUX
ftr-1851	1049	25	be	be	AUX
ftr-1851	1049	26	taxed	tax	VERB
ftr-1851	1049	27	under	under	ADP
ftr-1851	1049	28	§	§	PROPN
ftr-1851	1049	29	83	83	NUM
ftr-1851	1049	30	on	on	ADP
ftr-1851	1049	31	the	the	DET
ftr-1851	1049	32	transfer	transfer	NOUN
ftr-1851	1049	33	of	of	ADP
ftr-1851	1049	34	a	a	DET
ftr-1851	1049	35	beneficial	beneficial	ADJ
ftr-1851	1049	36	interest	interest	NOUN
ftr-1851	1049	37	in	in	ADP
ftr-1851	1049	38	the	the	DET
ftr-1851	1049	39	cash	cash	NOUN
ftr-1851	1049	40	surrender	surrender	NOUN
ftr-1851	1049	41	value	value	NOUN
ftr-1851	1049	42	.	.	PUNCT
ftr-1851	1049	43	0	0	PUNCT
ftr-1851	1050	1	if	if	SCONJ
ftr-1851	1050	2	the	the	DET
ftr-1851	1050	3	employee	employee	NOUN
ftr-1851	1050	4	is	be	AUX
ftr-1851	1050	5	formally	formally	ADV
ftr-1851	1050	6	designated	designate	VERB
ftr-1851	1050	7	as	as	ADP
ftr-1851	1050	8	owner	owner	NOUN
ftr-1851	1050	9	,	,	PUNCT
ftr-1851	1050	10	the	the	DET
ftr-1851	1050	11	premiums	premium	NOUN
ftr-1851	1050	12	paid	pay	VERB
ftr-1851	1050	13	by	by	ADP
ftr-1851	1050	14	the	the	DET
ftr-1851	1050	15	employer	employer	NOUN
ftr-1851	1050	16	would	would	AUX
ftr-1851	1050	17	be	be	AUX
ftr-1851	1050	18	treated	treat	VERB
ftr-1851	1050	19	as	as	ADP
ftr-1851	1050	20	a	a	DET
ftr-1851	1050	21	series	series	NOUN
ftr-1851	1050	22	of	of	ADP
ftr-1851	1050	23	loans	loan	NOUN
ftr-1851	1050	24	by	by	ADP
ftr-1851	1050	25	the	the	DET
ftr-1851	1050	26	employer	employer	NOUN
ftr-1851	1050	27	to	to	ADP
ftr-1851	1050	28	the	the	DET
ftr-1851	1050	29	employee	employee	NOUN
ftr-1851	1050	30	if	if	SCONJ
ftr-1851	1050	31	the	the	DET
ftr-1851	1050	32	employee	employee	NOUN
ftr-1851	1050	33	is	be	AUX
ftr-1851	1050	34	required	require	VERB
ftr-1851	1050	35	to	to	PART
ftr-1851	1050	36	repay	repay	VERB
ftr-1851	1050	37	the	the	DET
ftr-1851	1050	38	employer	employer	NOUN
ftr-1851	1050	39	out	out	ADP
ftr-1851	1050	40	of	of	ADP
ftr-1851	1050	41	insurance	insurance	NOUN
ftr-1851	1050	42	proceeds	proceed	NOUN
ftr-1851	1050	43	or	or	CCONJ
ftr-1851	1050	44	otherwise	otherwise	ADV
ftr-1851	1050	45	.	.	PUNCT
ftr-1851	1051	1	the	the	DET
ftr-1851	1051	2	loans	loan	NOUN
ftr-1851	1051	3	are	be	AUX
ftr-1851	1051	4	subject	subject	ADJ
ftr-1851	1051	5	to	to	ADP
ftr-1851	1051	6	taxation	taxation	NOUN
ftr-1851	1051	7	under	under	ADP
ftr-1851	1051	8	the	the	DET
ftr-1851	1051	9	§	§	PROPN
ftr-1851	1051	10	§	§	PROPN
ftr-1851	1051	11	1271	1271	NUM
ftr-1851	1051	12	-	-	SYM
ftr-1851	1051	13	1275	1275	NUM
ftr-1851	1051	14	od	od	NOUN
ftr-1851	1051	15	provisions	provision	NOUN
ftr-1851	1051	16	and	and	CCONJ
ftr-1851	1051	17	the	the	DET
ftr-1851	1051	18	§	§	PROPN
ftr-1851	1051	19	7872	7872	NUM
ftr-1851	1051	20	compensation	compensation	NOUN
ftr-1851	1051	21	-	-	PUNCT
ftr-1851	1051	22	related	relate	VERB
ftr-1851	1051	23	below	below	ADP
ftr-1851	1051	24	-	-	PUNCT
ftr-1851	1051	25	market	market	NOUN
ftr-1851	1051	26	loan	loan	NOUN
ftr-1851	1051	27	provision	provision	NOUN
ftr-1851	1051	28	.	.	PUNCT
ftr-1851	1052	1	if	if	SCONJ
ftr-1851	1052	2	the	the	DET
ftr-1851	1052	3	employee	employee	NOUN
ftr-1851	1052	4	is	be	AUX
ftr-1851	1052	5	not	not	PART
ftr-1851	1052	6	required	require	VERB
ftr-1851	1052	7	to	to	PART
ftr-1851	1052	8	repay	repay	VERB
ftr-1851	1052	9	the	the	DET
ftr-1851	1052	10	employer	employer	NOUN
ftr-1851	1052	11	,	,	PUNCT
ftr-1851	1052	12	then	then	ADV
ftr-1851	1052	13	the	the	DET
ftr-1851	1052	14	premiums	premium	NOUN
ftr-1851	1052	15	paid	pay	VERB
ftr-1851	1052	16	would	would	AUX
ftr-1851	1052	17	be	be	AUX
ftr-1851	1052	18	treated	treat	VERB
ftr-1851	1052	19	as	as	ADP
ftr-1851	1052	20	compensation	compensation	NOUN
ftr-1851	1052	21	income	income	NOUN
ftr-1851	1052	22	to	to	ADP
ftr-1851	1052	23	the	the	DET
ftr-1851	1052	24	employee	employee	NOUN
ftr-1851	1052	25	when	when	SCONJ
ftr-1851	1052	26	paid	pay	VERB
ftr-1851	1052	27	.	.	PUNCT
ftr-1851	1052	28	0	0	PUNCT
ftr-1851	1053	1	the	the	DET
ftr-1851	1053	2	above	above	ADJ
ftr-1851	1053	3	rules	rule	NOUN
ftr-1851	1053	4	will	will	AUX
ftr-1851	1053	5	be	be	AUX
ftr-1851	1053	6	effective	effective	ADJ
ftr-1851	1053	7	for	for	ADP
ftr-1851	1053	8	arrangements	arrangement	NOUN
ftr-1851	1053	9	entered	enter	VERB
ftr-1851	1053	10	into	into	ADP
ftr-1851	1053	11	after	after	ADP
ftr-1851	1053	12	the	the	DET
ftr-1851	1053	13	date	date	NOUN
ftr-1851	1053	14	of	of	ADP
ftr-1851	1053	15	publication	publication	NOUN
ftr-1851	1053	16	of	of	ADP
ftr-1851	1053	17	final	final	ADJ
ftr-1851	1053	18	regulations	regulation	NOUN
ftr-1851	1053	19	.	.	PUNCT
ftr-1851	1054	1	p.s	p.s	INTJ
ftr-1851	1054	2	.	.	PROPN
ftr-1851	1054	3	58	58	NUM
ftr-1851	1054	4	rates	rate	NOUN
ftr-1851	1054	5	may	may	AUX
ftr-1851	1054	6	be	be	AUX
ftr-1851	1054	7	used	use	VERB
ftr-1851	1054	8	for	for	ADP
ftr-1851	1054	9	provisions	provision	NOUN
ftr-1851	1054	10	valuing	value	VERB
ftr-1851	1054	11	current	current	ADJ
ftr-1851	1054	12	life	life	NOUN
ftr-1851	1054	13	insurance	insurance	NOUN
ftr-1851	1054	14	protection	protection	NOUN
ftr-1851	1054	15	entered	enter	VERB
ftr-1851	1054	16	into	into	ADP
ftr-1851	1054	17	before	before	ADP
ftr-1851	1054	18	1/28/02	1/28/02	NUM
ftr-1851	1054	19	and	and	CCONJ
ftr-1851	1054	20	for	for	ADP
ftr-1851	1054	21	arrangements	arrangement	NOUN
ftr-1851	1054	22	entered	enter	VERB
ftr-1851	1054	23	into	into	ADP
ftr-1851	1054	24	before	before	ADP
ftr-1851	1054	25	the	the	DET
ftr-1851	1054	26	date	date	NOUN
ftr-1851	1054	27	of	of	ADP
ftr-1851	1054	28	publication	publication	NOUN
ftr-1851	1054	29	of	of	ADP
ftr-1851	1054	30	final	final	ADJ
ftr-1851	1054	31	regulations	regulation	NOUN
ftr-1851	1054	32	.	.	PUNCT
ftr-1851	1055	1	a.	a.	NOUN
ftr-1851	1055	2	notice	notice	PROPN
ftr-1851	1055	3	2002	2002	NUM
ftr-1851	1055	4	-	-	SYM
ftr-1851	1055	5	8	8	NUM
ftr-1851	1055	6	is	be	AUX
ftr-1851	1055	7	carried	carry	VERB
ftr-1851	1055	8	into	into	ADP
ftr-1851	1055	9	proposed	propose	VERB
ftr-1851	1055	10	regulations	regulation	NOUN
ftr-1851	1055	11	.	.	PUNCT
ftr-1851	1056	1	reg-164754	reg-164754	NOUN
ftr-1851	1056	2	-	-	PUNCT
ftr-1851	1056	3	01	01	PROPN
ftr-1851	1056	4	,	,	PUNCT
ftr-1851	1056	5	split	split	ADJ
ftr-1851	1056	6	-	-	PUNCT
ftr-1851	1056	7	dollar	dollar	NOUN
ftr-1851	1056	8	life	life	NOUN
ftr-1851	1056	9	insurance	insurance	NOUN
ftr-1851	1056	10	arrangements	arrangement	NOUN
ftr-1851	1056	11	,	,	PUNCT
ftr-1851	1056	12	67	67	NUM
ftr-1851	1056	13	f.r	f.r	NOUN
ftr-1851	1056	14	.	.	NOUN
ftr-1851	1056	15	45414	45414	NUM
ftr-1851	1056	16	(	(	PUNCT
ftr-1851	1056	17	7/9/02	7/9/02	NUM
ftr-1851	1056	18	)	)	PUNCT
ftr-1851	1056	19	.	.	PUNCT
ftr-1851	1057	1	these	these	DET
ftr-1851	1057	2	proposed	propose	VERB
ftr-1851	1057	3	regulations	regulation	NOUN
ftr-1851	1057	4	provide	provide	VERB
ftr-1851	1057	5	guidance	guidance	NOUN
ftr-1851	1057	6	on	on	ADP
ftr-1851	1057	7	the	the	DET
ftr-1851	1057	8	income	income	NOUN
ftr-1851	1057	9	,	,	PUNCT
ftr-1851	1057	10	employment	employment	NOUN
ftr-1851	1057	11	and	and	CCONJ
ftr-1851	1057	12	gift	gift	NOUN
ftr-1851	1057	13	taxation	taxation	NOUN
ftr-1851	1057	14	of	of	ADP
ftr-1851	1057	15	split	split	ADJ
ftr-1851	1057	16	-	-	PUNCT
ftr-1851	1057	17	dollar	dollar	NOUN
ftr-1851	1057	18	life	life	NOUN
ftr-1851	1057	19	insurance	insurance	NOUN
ftr-1851	1057	20	arrangements	arrangement	NOUN
ftr-1851	1057	21	and	and	CCONJ
ftr-1851	1057	22	carry	carry	VERB
ftr-1851	1057	23	out	out	ADP
ftr-1851	1057	24	the	the	DET
ftr-1851	1057	25	concepts	concept	NOUN
ftr-1851	1057	26	of	of	ADP
ftr-1851	1057	27	notice	notice	NOUN
ftr-1851	1057	28	2002	2002	NUM
ftr-1851	1057	29	-	-	SYM
ftr-1851	1057	30	8	8	NUM
ftr-1851	1057	31	.	.	PUNCT
ftr-1851	1058	1	these	these	DET
ftr-1851	1058	2	proposed	propose	VERB
ftr-1851	1058	3	regulations	regulation	NOUN
ftr-1851	1058	4	will	will	AUX
ftr-1851	1058	5	be	be	AUX
ftr-1851	1058	6	effective	effective	ADJ
ftr-1851	1058	7	for	for	ADP
ftr-1851	1058	8	splitdollar	splitdollar	ADJ
ftr-1851	1058	9	life	life	NOUN
ftr-1851	1058	10	insurance	insurance	NOUN
ftr-1851	1058	11	arrangements	arrangement	NOUN
ftr-1851	1058	12	entered	enter	VERB
ftr-1851	1058	13	after	after	ADP
ftr-1851	1058	14	the	the	DET
ftr-1851	1058	15	date	date	NOUN
ftr-1851	1058	16	of	of	ADP
ftr-1851	1058	17	publication	publication	NOUN
ftr-1851	1058	18	of	of	ADP
ftr-1851	1058	19	final	final	ADJ
ftr-1851	1058	20	regulations	regulation	NOUN
ftr-1851	1058	21	in	in	ADP
ftr-1851	1058	22	the	the	DET
ftr-1851	1058	23	federal	federal	ADJ
ftr-1851	1058	24	register	register	NOUN
ftr-1851	1058	25	.	.	PUNCT
ftr-1851	1059	1	b.	b.	PROPN
ftr-1851	1059	2	crackdown	crackdown	NOUN
ftr-1851	1059	3	on	on	ADP
ftr-1851	1059	4	split	split	ADJ
ftr-1851	1059	5	-	-	PUNCT
ftr-1851	1059	6	dollar	dollar	NOUN
ftr-1851	1059	7	life	life	NOUN
ftr-1851	1059	8	insurance	insurance	NOUN
ftr-1851	1059	9	arrangements	arrangement	NOUN
ftr-1851	1059	10	that	that	PRON
ftr-1851	1059	11	are	be	AUX
ftr-1851	1059	12	designed	design	VERB
ftr-1851	1059	13	to	to	PART
ftr-1851	1059	14	understate	understate	VERB
ftr-1851	1059	15	the	the	DET
ftr-1851	1059	16	value	value	NOUN
ftr-1851	1059	17	of	of	ADP
ftr-1851	1059	18	benefits	benefit	NOUN
ftr-1851	1059	19	for	for	ADP
ftr-1851	1059	20	income	income	NOUN
ftr-1851	1059	21	or	or	CCONJ
ftr-1851	1059	22	gift	gift	NOUN
ftr-1851	1059	23	tax	tax	NOUN
ftr-1851	1059	24	purposes	purpose	NOUN
ftr-1851	1059	25	.	.	PUNCT
ftr-1851	1060	1	notice	notice	VERB
ftr-1851	1060	2	2002	2002	NUM
ftr-1851	1060	3	-	-	SYM
ftr-1851	1060	4	59	59	NUM
ftr-1851	1060	5	,	,	PUNCT
ftr-1851	1060	6	2002	2002	NUM
ftr-1851	1060	7	-	-	SYM
ftr-1851	1060	8	36	36	NUM
ftr-1851	1060	9	i.r.b	i.r.b	NOUN
ftr-1851	1060	10	.	.	PUNCT
ftr-1851	1061	1	481	481	NUM
ftr-1851	1061	2	(	(	PUNCT
ftr-1851	1061	3	9/9/02	9/9/02	NUM
ftr-1851	1061	4	)	)	PUNCT
ftr-1851	1061	5	.	.	PUNCT
ftr-1851	1062	1	the	the	DET
ftr-1851	1062	2	irs	irs	PROPN
ftr-1851	1062	3	held	hold	VERB
ftr-1851	1062	4	that	that	SCONJ
ftr-1851	1062	5	neither	neither	CCONJ
ftr-1851	1062	6	the	the	DET
ftr-1851	1062	7	premium	premium	NOUN
ftr-1851	1062	8	rates	rate	NOUN
ftr-1851	1062	9	in	in	ADP
ftr-1851	1062	10	table	table	NOUN
ftr-1851	1062	11	2001	2001	NUM
ftr-1851	1062	12	nor	nor	CCONJ
ftr-1851	1062	13	the	the	DET
ftr-1851	1062	14	insurer	insurer	NOUN
ftr-1851	1062	15	's	's	PART
ftr-1851	1062	16	lower	low	ADJ
ftr-1851	1062	17	published	publish	VERB
ftr-1851	1062	18	premium	premium	NOUN
ftr-1851	1062	19	rates	rate	NOUN
ftr-1851	1062	20	may	may	AUX
ftr-1851	1062	21	be	be	AUX
ftr-1851	1062	22	relied	rely	VERB
ftr-1851	1062	23	on	on	ADP
ftr-1851	1062	24	to	to	PART
ftr-1851	1062	25	value	value	VERB
ftr-1851	1062	26	the	the	DET
ftr-1851	1062	27	insured	insure	VERB
ftr-1851	1062	28	's	's	PART
ftr-1851	1062	29	current	current	ADJ
ftr-1851	1062	30	life	life	NOUN
ftr-1851	1062	31	insurance	insurance	NOUN
ftr-1851	1062	32	protection	protection	NOUN
ftr-1851	1062	33	for	for	ADP
ftr-1851	1062	34	the	the	DET
ftr-1851	1062	35	"	"	PUNCT
ftr-1851	1062	36	purpose	purpose	NOUN
ftr-1851	1062	37	of	of	ADP
ftr-1851	1062	38	establishing	establish	VERB
ftr-1851	1062	39	the	the	DET
ftr-1851	1062	40	value	value	NOUN
ftr-1851	1062	41	of	of	ADP
ftr-1851	1062	42	policy	policy	NOUN
ftr-1851	1062	43	benefits	benefit	NOUN
ftr-1851	1062	44	to	to	PART
ftr-1851	1062	45	which	which	PRON
ftr-1851	1062	46	another	another	DET
ftr-1851	1062	47	party	party	NOUN
ftr-1851	1062	48	may	may	AUX
ftr-1851	1062	49	be	be	AUX
ftr-1851	1062	50	entitled	entitle	VERB
ftr-1851	1062	51	.	.	PUNCT
ftr-1851	1062	52	"	"	PUNCT
ftr-1851	1063	1	under	under	ADP
ftr-1851	1063	2	reverse	reverse	ADJ
ftr-1851	1063	3	split	split	VERB
ftr-1851	1063	4	-	-	PUNCT
ftr-1851	1063	5	dollar	dollar	NOUN
ftr-1851	1063	6	arrangements	arrangement	NOUN
ftr-1851	1063	7	,	,	PUNCT
ftr-1851	1063	8	one	one	NUM
ftr-1851	1063	9	party	party	NOUN
ftr-1851	1063	10	with	with	ADP
ftr-1851	1063	11	a	a	DET
ftr-1851	1063	12	right	right	NOUN
ftr-1851	1063	13	to	to	ADP
ftr-1851	1063	14	current	current	ADJ
ftr-1851	1063	15	life	life	NOUN
ftr-1851	1063	16	insurance	insurance	NOUN
ftr-1851	1063	17	protection	protection	NOUN
ftr-1851	1063	18	may	may	AUX
ftr-1851	1063	19	use	use	VERB
ftr-1851	1063	20	various	various	ADJ
ftr-1851	1063	21	techniques	technique	NOUN
ftr-1851	1063	22	to	to	PART
ftr-1851	1063	23	confer	confer	VERB
ftr-1851	1063	24	policy	policy	NOUN
ftr-1851	1063	25	benefits	benefit	NOUN
ftr-1851	1063	26	other	other	ADJ
ftr-1851	1063	27	than	than	ADP
ftr-1851	1063	28	current	current	ADJ
ftr-1851	1063	29	life	life	NOUN
ftr-1851	1063	30	insurance	insurance	NOUN
ftr-1851	1063	31	protection	protection	NOUN
ftr-1851	1063	32	on	on	ADP
ftr-1851	1063	33	another	another	DET
ftr-1851	1063	34	party	party	NOUN
ftr-1851	1063	35	,	,	PUNCT
ftr-1851	1063	36	but	but	CCONJ
ftr-1851	1063	37	using	use	VERB
ftr-1851	1063	38	such	such	ADJ
ftr-1851	1063	39	techniques	technique	NOUN
ftr-1851	1063	40	to	to	PART
ftr-1851	1063	41	understate	understate	VERB
ftr-1851	1063	42	the	the	DET
ftr-1851	1063	43	value	value	NOUN
ftr-1851	1063	44	of	of	ADP
ftr-1851	1063	45	other	other	ADJ
ftr-1851	1063	46	policy	policy	NOUN
ftr-1851	1063	47	benefits	benefit	NOUN
ftr-1851	1063	48	"	"	PUNCT
ftr-1851	1063	49	distorts	distort	VERB
ftr-1851	1063	50	the	the	DET
ftr-1851	1063	51	income	income	NOUN
ftr-1851	1063	52	,	,	PUNCT
ftr-1851	1063	53	employment	employment	NOUN
ftr-1851	1063	54	,	,	PUNCT
ftr-1851	1063	55	or	or	CCONJ
ftr-1851	1063	56	gift	gift	NOUN
ftr-1851	1063	57	tax	tax	NOUN
ftr-1851	1063	58	consequences	consequence	NOUN
ftr-1851	1063	59	of	of	ADP
ftr-1851	1063	60	the	the	DET
ftr-1851	1063	61	arrangement	arrangement	NOUN
ftr-1851	1063	62	.	.	PUNCT
ftr-1851	1063	63	"	"	PUNCT
ftr-1851	1063	64	0	0	NUM
ftr-1851	1064	1	according	accord	VERB
ftr-1851	1064	2	to	to	ADP
ftr-1851	1064	3	tax	tax	NOUN
ftr-1851	1064	4	notes	note	NOUN
ftr-1851	1064	5	today	today	NOUN
ftr-1851	1064	6	,	,	PUNCT
ftr-1851	1064	7	2002	2002	NUM
ftr-1851	1064	8	tnt	tnt	PROPN
ftr-1851	1064	9	161	161	NUM
ftr-1851	1064	10	-	-	SYM
ftr-1851	1064	11	4	4	NUM
ftr-1851	1064	12	(	(	PUNCT
ftr-1851	1064	13	8/20/02	8/20/02	NUM
ftr-1851	1064	14	)	)	PUNCT
ftr-1851	1064	15	,	,	PUNCT
ftr-1851	1064	16	this	this	DET
ftr-1851	1064	17	notice	notice	NOUN
ftr-1851	1064	18	was	be	AUX
ftr-1851	1064	19	issued	issue	VERB
ftr-1851	1064	20	after	after	SCONJ
ftr-1851	1064	21	treasury	treasury	PROPN
ftr-1851	1064	22	officials	official	NOUN
ftr-1851	1064	23	read	read	VERB
ftr-1851	1064	24	a	a	DET
ftr-1851	1064	25	7/28/02	7/28/02	PROPN
ftr-1851	1064	26	story	story	NOUN
ftr-1851	1064	27	in	in	ADP
ftr-1851	1064	28	the	the	DET
ftr-1851	1064	29	new	new	PROPN
ftr-1851	1064	30	york	york	PROPN
ftr-1851	1064	31	times	times	PROPN
ftr-1851	1064	32	,	,	PUNCT
ftr-1851	1064	33	which	which	PRON
ftr-1851	1064	34	stated	state	VERB
ftr-1851	1064	35	that	that	SCONJ
ftr-1851	1064	36	jonathan	jonathan	PROPN
ftr-1851	1064	37	blattmachr	blattmachr	PROPN
ftr-1851	1064	38	had	have	AUX
ftr-1851	1064	39	developed	develop	VERB
ftr-1851	1064	40	this	this	DET
ftr-1851	1064	41	technique	technique	NOUN
ftr-1851	1064	42	based	base	VERB
ftr-1851	1064	43	upon	upon	SCONJ
ftr-1851	1064	44	a	a	DET
ftr-1851	1064	45	1996	1996	NUM
ftr-1851	1064	46	private	private	ADJ
ftr-1851	1064	47	letter	letter	NOUN
ftr-1851	1064	48	ruling	rule	VERB
ftr-1851	1064	49	[	[	X
ftr-1851	1064	50	identified	identify	VERB
ftr-1851	1064	51	as	as	ADP
ftr-1851	1064	52	ltr	ltr	NOUN
ftr-1851	1064	53	9636033	9636033	NUM
ftr-1851	1064	54	]	]	PUNCT
ftr-1851	1064	55	.	.	PUNCT
ftr-1851	1065	1	c.	c.	PROPN
ftr-1851	1065	2	equity	equity	PROPN
ftr-1851	1065	3	split	split	VERB
ftr-1851	1065	4	-	-	PUNCT
ftr-1851	1065	5	dollar	dollar	NOUN
ftr-1851	1065	6	proposed	propose	VERB
ftr-1851	1065	7	regulations	regulation	NOUN
ftr-1851	1065	8	.	.	PUNCT
ftr-1851	1066	1	reg-16475401	reg-16475401	NOUN
ftr-1851	1066	2	,	,	PUNCT
ftr-1851	1066	3	split	split	ADJ
ftr-1851	1066	4	-	-	PUNCT
ftr-1851	1066	5	dollar	dollar	NOUN
ftr-1851	1066	6	life	life	NOUN
ftr-1851	1066	7	insurance	insurance	NOUN
ftr-1851	1066	8	arrangements	arrangement	NOUN
ftr-1851	1066	9	,	,	PUNCT
ftr-1851	1066	10	68	68	NUM
ftr-1851	1066	11	f.r	f.r	NOUN
ftr-1851	1066	12	.	.	NOUN
ftr-1851	1066	13	24898	24898	NUM
ftr-1851	1066	14	(	(	PUNCT
ftr-1851	1066	15	5/8/03	5/8/03	NUM
ftr-1851	1066	16	)	)	PUNCT
ftr-1851	1066	17	.	.	PUNCT
ftr-1851	1067	1	supplement	supplement	NOUN
ftr-1851	1067	2	2004	2004	NUM
ftr-1851	1067	3	]	]	PUNCT
ftr-1851	1068	1	florida	florida	PROPN
ftr-1851	1068	2	tax	tax	PROPN
ftr-1851	1068	3	review	review	NOUN
ftr-1851	1068	4	the	the	DET
ftr-1851	1068	5	2002	2002	NUM
ftr-1851	1068	6	proposed	propose	VERB
ftr-1851	1068	7	regulations	regulation	NOUN
ftr-1851	1068	8	to	to	PART
ftr-1851	1068	9	provide	provide	VERB
ftr-1851	1068	10	guidance	guidance	NOUN
ftr-1851	1068	11	on	on	ADP
ftr-1851	1068	12	the	the	DET
ftr-1851	1068	13	valuation	valuation	NOUN
ftr-1851	1068	14	of	of	ADP
ftr-1851	1068	15	economic	economic	ADJ
ftr-1851	1068	16	benefits	benefit	NOUN
ftr-1851	1068	17	under	under	ADP
ftr-1851	1068	18	an	an	DET
ftr-1851	1068	19	equity	equity	NOUN
ftr-1851	1068	20	split	split	VERB
ftr-1851	1068	21	-	-	PUNCT
ftr-1851	1068	22	dollar	dollar	NOUN
ftr-1851	1068	23	life	life	NOUN
ftr-1851	1068	24	insurance	insurance	NOUN
ftr-1851	1068	25	arrangement	arrangement	NOUN
ftr-1851	1068	26	.	.	PUNCT
ftr-1851	1069	1	under	under	ADP
ftr-1851	1069	2	an	an	DET
ftr-1851	1069	3	equity	equity	NOUN
ftr-1851	1069	4	split	split	VERB
ftr-1851	1069	5	-	-	PUNCT
ftr-1851	1069	6	dollar	dollar	NOUN
ftr-1851	1069	7	arrangement	arrangement	NOUN
ftr-1851	1069	8	,	,	PUNCT
ftr-1851	1069	9	the	the	DET
ftr-1851	1069	10	payments	payment	NOUN
ftr-1851	1069	11	by	by	ADP
ftr-1851	1069	12	the	the	DET
ftr-1851	1069	13	owner	owner	NOUN
ftr-1851	1069	14	of	of	ADP
ftr-1851	1069	15	the	the	DET
ftr-1851	1069	16	policy	policy	NOUN
ftr-1851	1069	17	establish	establish	VERB
ftr-1851	1069	18	a	a	DET
ftr-1851	1069	19	pool	pool	NOUN
ftr-1851	1069	20	of	of	ADP
ftr-1851	1069	21	assets	asset	NOUN
ftr-1851	1069	22	in	in	ADP
ftr-1851	1069	23	which	which	PRON
ftr-1851	1069	24	the	the	DET
ftr-1851	1069	25	non	non	NOUN
ftr-1851	1069	26	-	-	NOUN
ftr-1851	1069	27	owner	owner	NOUN
ftr-1851	1069	28	has	have	VERB
ftr-1851	1069	29	rights	right	NOUN
ftr-1851	1069	30	of	of	ADP
ftr-1851	1069	31	withdrawal	withdrawal	NOUN
ftr-1851	1069	32	,	,	PUNCT
ftr-1851	1069	33	borrowing	borrowing	NOUN
ftr-1851	1069	34	,	,	PUNCT
ftr-1851	1069	35	surrender	surrender	NOUN
ftr-1851	1069	36	,	,	PUNCT
ftr-1851	1069	37	assignment	assignment	NOUN
ftr-1851	1069	38	or	or	CCONJ
ftr-1851	1069	39	the	the	DET
ftr-1851	1069	40	like	like	ADJ
ftr-1851	1069	41	;	;	PUNCT
ftr-1851	1069	42	in	in	ADP
ftr-1851	1069	43	addition	addition	NOUN
ftr-1851	1069	44	,	,	PUNCT
ftr-1851	1069	45	this	this	DET
ftr-1851	1069	46	pool	pool	NOUN
ftr-1851	1069	47	of	of	ADP
ftr-1851	1069	48	assets	asset	NOUN
ftr-1851	1069	49	may	may	AUX
ftr-1851	1069	50	be	be	AUX
ftr-1851	1069	51	also	also	ADV
ftr-1851	1069	52	placed	place	VERB
ftr-1851	1069	53	beyond	beyond	ADP
ftr-1851	1069	54	the	the	DET
ftr-1851	1069	55	reach	reach	NOUN
ftr-1851	1069	56	of	of	ADP
ftr-1851	1069	57	the	the	DET
ftr-1851	1069	58	owner	owner	NOUN
ftr-1851	1069	59	's	's	PART
ftr-1851	1069	60	creditors	creditor	NOUN
ftr-1851	1069	61	.	.	PUNCT
ftr-1851	1070	1	the	the	DET
ftr-1851	1070	2	proposed	propose	VERB
ftr-1851	1070	3	regulations	regulation	NOUN
ftr-1851	1070	4	provide	provide	VERB
ftr-1851	1070	5	that	that	SCONJ
ftr-1851	1070	6	the	the	DET
ftr-1851	1070	7	nonowner	nonown	ADJ
ftr-1851	1070	8	"	"	PUNCT
ftr-1851	1070	9	has	have	VERB
ftr-1851	1070	10	current	current	ADJ
ftr-1851	1070	11	access	access	NOUN
ftr-1851	1070	12	to	to	ADP
ftr-1851	1070	13	any	any	DET
ftr-1851	1070	14	portion	portion	NOUN
ftr-1851	1070	15	of	of	ADP
ftr-1851	1070	16	the	the	DET
ftr-1851	1070	17	policy	policy	NOUN
ftr-1851	1070	18	cash	cash	NOUN
ftr-1851	1070	19	that	that	PRON
ftr-1851	1070	20	is	be	AUX
ftr-1851	1070	21	directly	directly	ADV
ftr-1851	1070	22	or	or	CCONJ
ftr-1851	1070	23	indirectly	indirectly	ADV
ftr-1851	1070	24	accessible	accessible	ADJ
ftr-1851	1070	25	by	by	ADP
ftr-1851	1070	26	the	the	DET
ftr-1851	1070	27	non	non	NOUN
ftr-1851	1070	28	-	-	NOUN
ftr-1851	1070	29	owner	owner	ADJ
ftr-1851	1070	30	,	,	PUNCT
ftr-1851	1070	31	inaccessible	inaccessible	ADJ
ftr-1851	1070	32	to	to	ADP
ftr-1851	1070	33	the	the	DET
ftr-1851	1070	34	owner	owner	NOUN
ftr-1851	1070	35	,	,	PUNCT
ftr-1851	1070	36	or	or	CCONJ
ftr-1851	1070	37	inaccessible	inaccessible	ADJ
ftr-1851	1070	38	to	to	ADP
ftr-1851	1070	39	the	the	DET
ftr-1851	1070	40	owner	owner	NOUN
ftr-1851	1070	41	's	's	PART
ftr-1851	1070	42	general	general	ADJ
ftr-1851	1070	43	creditors	creditor	NOUN
ftr-1851	1070	44	.	.	PUNCT
ftr-1851	1070	45	"	"	PUNCT
ftr-1851	1071	1	"	"	PUNCT
ftr-1851	1071	2	access	access	NOUN
ftr-1851	1071	3	"	"	PUNCT
ftr-1851	1071	4	is	be	AUX
ftr-1851	1071	5	thus	thus	ADV
ftr-1851	1071	6	to	to	PART
ftr-1851	1071	7	be	be	AUX
ftr-1851	1071	8	broadly	broadly	ADV
ftr-1851	1071	9	construed	construe	VERB
ftr-1851	1071	10	.	.	PUNCT
ftr-1851	1071	11	0	0	PUNCT
ftr-1851	1072	1	thus	thus	ADV
ftr-1851	1072	2	,	,	PUNCT
ftr-1851	1072	3	the	the	DET
ftr-1851	1072	4	non	non	NOUN
ftr-1851	1072	5	-	-	NOUN
ftr-1851	1072	6	owner	owner	NOUN
ftr-1851	1072	7	is	be	AUX
ftr-1851	1072	8	to	to	PART
ftr-1851	1072	9	be	be	AUX
ftr-1851	1072	10	taxed	tax	VERB
ftr-1851	1072	11	on	on	ADP
ftr-1851	1072	12	the	the	DET
ftr-1851	1072	13	value	value	NOUN
ftr-1851	1072	14	of	of	ADP
ftr-1851	1072	15	curr.ent	curr.ent	ADJ
ftr-1851	1072	16	term	term	NOUN
ftr-1851	1072	17	life	life	NOUN
ftr-1851	1072	18	insurance	insurance	NOUN
ftr-1851	1072	19	protection	protection	NOUN
ftr-1851	1072	20	plus	plus	CCONJ
ftr-1851	1072	21	the	the	DET
ftr-1851	1072	22	amount	amount	NOUN
ftr-1851	1072	23	of	of	ADP
ftr-1851	1072	24	policy	policy	NOUN
ftr-1851	1072	25	cash	cash	NOUN
ftr-1851	1072	26	value	value	NOUN
ftr-1851	1072	27	to	to	PART
ftr-1851	1072	28	which	which	PRON
ftr-1851	1072	29	he	he	PRON
ftr-1851	1072	30	has	have	VERB
ftr-1851	1072	31	"	"	PUNCT
ftr-1851	1072	32	current	current	ADJ
ftr-1851	1072	33	access	access	NOUN
ftr-1851	1072	34	.	.	PUNCT
ftr-1851	1072	35	"	"	PUNCT
ftr-1851	1073	1	there	there	PRON
ftr-1851	1073	2	is	be	VERB
ftr-1851	1073	3	also	also	ADV
ftr-1851	1073	4	a	a	DET
ftr-1851	1073	5	third	third	ADJ
ftr-1851	1073	6	component	component	NOUN
ftr-1851	1073	7	:	:	PUNCT
ftr-1851	1073	8	"	"	PUNCT
ftr-1851	1073	9	the	the	DET
ftr-1851	1073	10	value	value	NOUN
ftr-1851	1073	11	of	of	ADP
ftr-1851	1073	12	any	any	DET
ftr-1851	1073	13	economic	economic	ADJ
ftr-1851	1073	14	benefits	benefit	NOUN
ftr-1851	1073	15	...	...	PUNCT
ftr-1851	1073	16	provided	provide	VERB
ftr-1851	1073	17	to	to	ADP
ftr-1851	1073	18	the	the	DET
ftr-1851	1073	19	non	non	NOUN
ftr-1851	1073	20	-	-	NOUN
ftr-1851	1073	21	owner	owner	NOUN
ftr-1851	1073	22	.	.	PUNCT
ftr-1851	1073	23	"	"	PUNCT
ftr-1851	1074	1	d.	d.	PROPN
ftr-1851	1074	2	final	final	ADJ
ftr-1851	1074	3	split	split	NOUN
ftr-1851	1074	4	-	-	PUNCT
ftr-1851	1074	5	dollar	dollar	NOUN
ftr-1851	1074	6	regulations	regulation	NOUN
ftr-1851	1074	7	are	be	AUX
ftr-1851	1074	8	effective	effective	ADJ
ftr-1851	1074	9	on	on	ADP
ftr-1851	1074	10	9/17/03	9/17/03	PROPN
ftr-1851	1074	11	.	.	PUNCT
ftr-1851	1075	1	t.d	t.d	PROPN
ftr-1851	1075	2	.	.	PROPN
ftr-1851	1075	3	9092	9092	NUM
ftr-1851	1075	4	,	,	PUNCT
ftr-1851	1075	5	split	split	ADJ
ftr-1851	1075	6	-	-	PUNCT
ftr-1851	1075	7	dollar	dollar	NOUN
ftr-1851	1075	8	life	life	NOUN
ftr-1851	1075	9	insurance	insurance	NOUN
ftr-1851	1075	10	arrangements	arrangement	NOUN
ftr-1851	1075	11	,	,	PUNCT
ftr-1851	1075	12	68	68	NUM
ftr-1851	1075	13	f.r	f.r	NOUN
ftr-1851	1075	14	.	.	PROPN
ftr-1851	1075	15	54336	54336	NUM
ftr-1851	1075	16	(	(	PUNCT
ftr-1851	1075	17	9/17/03	9/17/03	NUM
ftr-1851	1075	18	)	)	PUNCT
ftr-1851	1075	19	.	.	PUNCT
ftr-1851	1076	1	the	the	DET
ftr-1851	1076	2	treasury	treasury	PROPN
ftr-1851	1076	3	department	department	PROPN
ftr-1851	1076	4	has	have	AUX
ftr-1851	1076	5	promulgated	promulgate	VERB
ftr-1851	1076	6	comprehensive	comprehensive	ADJ
ftr-1851	1076	7	final	final	ADJ
ftr-1851	1076	8	regulations	regulation	NOUN
ftr-1851	1076	9	[	[	X
ftr-1851	1076	10	reg	reg	NOUN
ftr-1851	1076	11	.	.	PUNCT
ftr-1851	1077	1	§	§	PROPN
ftr-1851	1077	2	§	§	PROPN
ftr-1851	1077	3	1.61	1.61	NUM
ftr-1851	1077	4	-	-	SYM
ftr-1851	1077	5	22	22	NUM
ftr-1851	1077	6	,	,	PUNCT
ftr-1851	1077	7	1.83	1.83	NUM
ftr-1851	1077	8	-	-	SYM
ftr-1851	1077	9	3(e	3(e	NUM
ftr-1851	1077	10	)	)	PUNCT
ftr-1851	1077	11	,	,	PUNCT
ftr-1851	1077	12	1.83	1.83	NUM
ftr-1851	1077	13	-	-	SYM
ftr-1851	1077	14	6(a)(5	6(a)(5	NUM
ftr-1851	1077	15	)	)	PUNCT
ftr-1851	1077	16	,	,	PUNCT
ftr-1851	1077	17	1.301	1.301	NUM
ftr-1851	1077	18	-	-	SYM
ftr-1851	1077	19	1(q	1(q	NUM
ftr-1851	1077	20	)	)	PUNCT
ftr-1851	1077	21	,	,	PUNCT
ftr-1851	1077	22	and	and	CCONJ
ftr-1851	1077	23	reg	reg	NOUN
ftr-1851	1077	24	.	.	PUNCT
ftr-1851	1078	1	§	§	PROPN
ftr-1851	1078	2	1.7872	1.7872	NUM
ftr-1851	1078	3	-	-	SYM
ftr-1851	1078	4	15	15	NUM
ftr-1851	1078	5	]	]	PUNCT
ftr-1851	1078	6	regarding	regard	VERB
ftr-1851	1078	7	the	the	DET
ftr-1851	1078	8	federal	federal	ADJ
ftr-1851	1078	9	income	income	NOUN
ftr-1851	1078	10	,	,	PUNCT
ftr-1851	1078	11	gift	gift	NOUN
ftr-1851	1078	12	,	,	PUNCT
ftr-1851	1078	13	and	and	CCONJ
ftr-1851	1078	14	employment	employment	NOUN
ftr-1851	1078	15	taxation	taxation	NOUN
ftr-1851	1078	16	of	of	ADP
ftr-1851	1078	17	split	split	ADJ
ftr-1851	1078	18	-	-	PUNCT
ftr-1851	1078	19	dollar	dollar	NOUN
ftr-1851	1078	20	life	life	NOUN
ftr-1851	1078	21	insurance	insurance	NOUN
ftr-1851	1078	22	arrangements	arrangement	NOUN
ftr-1851	1078	23	(	(	PUNCT
ftr-1851	1078	24	as	as	SCONJ
ftr-1851	1078	25	defined	define	VERB
ftr-1851	1078	26	in	in	ADP
ftr-1851	1078	27	§	§	PROPN
ftr-1851	1078	28	1.61	1.61	NUM
ftr-1851	1078	29	-	-	PUNCT
ftr-1851	1078	30	22(b)(1	22(b)(1	NUM
ftr-1851	1078	31	)	)	PUNCT
ftr-1851	1078	32	or	or	CCONJ
ftr-1851	1078	33	(	(	PUNCT
ftr-1851	1078	34	2	2	NUM
ftr-1851	1078	35	)	)	PUNCT
ftr-1851	1078	36	)	)	PUNCT
ftr-1851	1078	37	.	.	PUNCT
ftr-1851	1079	1	they	they	PRON
ftr-1851	1079	2	adopt	adopt	VERB
ftr-1851	1079	3	the	the	DET
ftr-1851	1079	4	proposed	propose	VERB
ftr-1851	1079	5	regulations	regulation	NOUN
ftr-1851	1079	6	with	with	ADP
ftr-1851	1079	7	only	only	ADJ
ftr-1851	1079	8	minor	minor	ADJ
ftr-1851	1079	9	changes	change	NOUN
ftr-1851	1079	10	.	.	PUNCT
ftr-1851	1080	1	the	the	DET
ftr-1851	1080	2	effective	effective	ADJ
ftr-1851	1080	3	date	date	NOUN
ftr-1851	1080	4	of	of	ADP
ftr-1851	1080	5	the	the	DET
ftr-1851	1080	6	final	final	ADJ
ftr-1851	1080	7	regulations	regulation	NOUN
ftr-1851	1080	8	is	be	AUX
ftr-1851	1080	9	9/17/03	9/17/03	NUM
ftr-1851	1080	10	,	,	PUNCT
ftr-1851	1080	11	the	the	DET
ftr-1851	1080	12	date	date	NOUN
ftr-1851	1080	13	of	of	ADP
ftr-1851	1080	14	publication	publication	NOUN
ftr-1851	1080	15	in	in	ADP
ftr-1851	1080	16	the	the	DET
ftr-1851	1080	17	federal	federal	ADJ
ftr-1851	1080	18	register	register	NOUN
ftr-1851	1080	19	,	,	PUNCT
ftr-1851	1080	20	i.e.	i.e.	X
ftr-1851	1080	21	,	,	PUNCT
ftr-1851	1080	22	the	the	DET
ftr-1851	1080	23	regulations	regulation	NOUN
ftr-1851	1080	24	apply	apply	VERB
ftr-1851	1080	25	to	to	ADP
ftr-1851	1080	26	any	any	DET
ftr-1851	1080	27	split	split	ADJ
ftr-1851	1080	28	-	-	PUNCT
ftr-1851	1080	29	dollar	dollar	NOUN
ftr-1851	1080	30	life	life	NOUN
ftr-1851	1080	31	insurance	insurance	NOUN
ftr-1851	1080	32	arrangement	arrangement	NOUN
ftr-1851	1080	33	that	that	PRON
ftr-1851	1080	34	is	be	AUX
ftr-1851	1080	35	entered	enter	VERB
ftr-1851	1080	36	into	into	ADP
ftr-1851	1080	37	after	after	ADP
ftr-1851	1080	38	9/17/03	9/17/03	PROPN
ftr-1851	1080	39	and	and	CCONJ
ftr-1851	1080	40	to	to	ADP
ftr-1851	1080	41	any	any	DET
ftr-1851	1080	42	split	split	ADJ
ftr-1851	1080	43	-	-	PUNCT
ftr-1851	1080	44	dollar	dollar	NOUN
ftr-1851	1080	45	life	life	NOUN
ftr-1851	1080	46	insurance	insurance	NOUN
ftr-1851	1080	47	arrangement	arrangement	NOUN
ftr-1851	1080	48	entered	enter	VERB
ftr-1851	1080	49	into	into	ADP
ftr-1851	1080	50	on	on	ADP
ftr-1851	1080	51	or	or	CCONJ
ftr-1851	1080	52	before	before	ADP
ftr-1851	1080	53	that	that	DET
ftr-1851	1080	54	date	date	NOUN
ftr-1851	1080	55	that	that	PRON
ftr-1851	1080	56	is	be	AUX
ftr-1851	1080	57	materially	materially	ADV
ftr-1851	1080	58	modified	modify	VERB
ftr-1851	1080	59	after	after	ADP
ftr-1851	1080	60	that	that	DET
ftr-1851	1080	61	date	date	NOUN
ftr-1851	1080	62	.	.	PUNCT
ftr-1851	1081	1	(	(	PUNCT
ftr-1851	1081	2	1	1	X
ftr-1851	1081	3	)	)	PUNCT
ftr-1851	1081	4	rev	rev	X
ftr-1851	1081	5	.	.	PUNCT
ftr-1851	1081	6	rul	rul	PROPN
ftr-1851	1081	7	.	.	PUNCT
ftr-1851	1081	8	2003	2003	NUM
ftr-1851	1081	9	-	-	SYM
ftr-1851	1081	10	105	105	NUM
ftr-1851	1081	11	,	,	PUNCT
ftr-1851	1081	12	2003	2003	NUM
ftr-1851	1081	13	-	-	SYM
ftr-1851	1081	14	40	40	NUM
ftr-1851	1081	15	i.r.b	i.r.b	NOUN
ftr-1851	1081	16	.	.	PUNCT
ftr-1851	1082	1	696	696	NUM
ftr-1851	1082	2	(	(	PUNCT
ftr-1851	1082	3	9/12/03	9/12/03	NUM
ftr-1851	1082	4	)	)	PUNCT
ftr-1851	1082	5	.	.	PUNCT
ftr-1851	1083	1	this	this	DET
ftr-1851	1083	2	revenue	revenue	NOUN
ftr-1851	1083	3	ruling	ruling	NOUN
ftr-1851	1083	4	renders	render	VERB
ftr-1851	1083	5	prior	prior	ADJ
ftr-1851	1083	6	guidance	guidance	NOUN
ftr-1851	1083	7	in	in	ADP
ftr-1851	1083	8	this	this	DET
ftr-1851	1083	9	area	area	NOUN
ftr-1851	1083	10	obsolete	obsolete	ADJ
ftr-1851	1083	11	.	.	PUNCT
ftr-1851	1084	1	in	in	ADP
ftr-1851	1084	2	the	the	DET
ftr-1851	1084	3	case	case	NOUN
ftr-1851	1084	4	of	of	ADP
ftr-1851	1084	5	any	any	DET
ftr-1851	1084	6	split	split	ADJ
ftr-1851	1084	7	-	-	PUNCT
ftr-1851	1084	8	dollar	dollar	NOUN
ftr-1851	1084	9	life	life	NOUN
ftr-1851	1084	10	insurance	insurance	NOUN
ftr-1851	1084	11	arrangement	arrangement	NOUN
ftr-1851	1084	12	entered	enter	VERB
ftr-1851	1084	13	into	into	ADP
ftr-1851	1084	14	on	on	ADP
ftr-1851	1084	15	or	or	CCONJ
ftr-1851	1084	16	before	before	ADP
ftr-1851	1084	17	9/17/03	9/17/03	PROPN
ftr-1851	1084	18	,	,	PUNCT
ftr-1851	1084	19	taxpayers	taxpayer	NOUN
ftr-1851	1084	20	may	may	AUX
ftr-1851	1084	21	continue	continue	VERB
ftr-1851	1084	22	to	to	PART
ftr-1851	1084	23	rely	rely	VERB
ftr-1851	1084	24	on	on	ADP
ftr-1851	1084	25	prior	prior	ADJ
ftr-1851	1084	26	revenue	revenue	NOUN
ftr-1851	1084	27	rulings	ruling	NOUN
ftr-1851	1084	28	to	to	ADP
ftr-1851	1084	29	the	the	DET
ftr-1851	1084	30	extent	extent	NOUN
ftr-1851	1084	31	described	describe	VERB
ftr-1851	1084	32	in	in	ADP
ftr-1851	1084	33	notice	notice	NOUN
ftr-1851	1084	34	2002	2002	NUM
ftr-1851	1084	35	-	-	SYM
ftr-1851	1084	36	8	8	NUM
ftr-1851	1084	37	,	,	PUNCT
ftr-1851	1084	38	but	but	CCONJ
ftr-1851	1084	39	only	only	ADV
ftr-1851	1084	40	if	if	SCONJ
ftr-1851	1084	41	the	the	DET
ftr-1851	1084	42	arrangement	arrangement	NOUN
ftr-1851	1084	43	is	be	AUX
ftr-1851	1084	44	not	not	PART
ftr-1851	1084	45	materially	materially	ADV
ftr-1851	1084	46	modified	modify	VERB
ftr-1851	1084	47	after	after	ADP
ftr-1851	1084	48	that	that	DET
ftr-1851	1084	49	date	date	NOUN
ftr-1851	1084	50	.	.	PUNCT
ftr-1851	1085	1	2	2	X
ftr-1851	1085	2	.	.	X
ftr-1851	1085	3	a	a	DET
ftr-1851	1085	4	tax	tax	NOUN
ftr-1851	1085	5	court	court	NOUN
ftr-1851	1085	6	loss	loss	NOUN
ftr-1851	1085	7	for	for	ADP
ftr-1851	1085	8	an	an	DET
ftr-1851	1085	9	airline	airline	NOUN
ftr-1851	1085	10	pilot	pilot	NOUN
ftr-1851	1085	11	on	on	ADP
ftr-1851	1085	12	taxation	taxation	NOUN
ftr-1851	1085	13	of	of	ADP
ftr-1851	1085	14	disability	disability	NOUN
ftr-1851	1085	15	benefits	benefit	NOUN
ftr-1851	1085	16	,	,	PUNCT
ftr-1851	1085	17	the	the	DET
ftr-1851	1085	18	premiums	premium	NOUN
ftr-1851	1085	19	on	on	ADP
ftr-1851	1085	20	which	which	PRON
ftr-1851	1085	21	were	be	AUX
ftr-1851	1085	22	employer	employer	NOUN
ftr-1851	1085	23	-	-	PUNCT
ftr-1851	1085	24	paid	pay	VERB
ftr-1851	1085	25	.	.	PUNCT
ftr-1851	1086	1	tuka	tuka	PROPN
ftr-1851	1086	2	v.	v.	PROPN
ftr-1851	1086	3	commissioner	commissioner	PROPN
ftr-1851	1086	4	,	,	PUNCT
ftr-1851	1086	5	120	120	NUM
ftr-1851	1086	6	t.c	t.c	NOUN
ftr-1851	1086	7	.	.	PROPN
ftr-1851	1086	8	1	1	NUM
ftr-1851	1086	9	(	(	PUNCT
ftr-1851	1086	10	1/06/03	1/06/03	NUM
ftr-1851	1086	11	)	)	PUNCT
ftr-1851	1086	12	.	.	PUNCT
ftr-1851	1087	1	the	the	DET
ftr-1851	1087	2	taxpayer	taxpayer	NOUN
ftr-1851	1087	3	claimed	claim	VERB
ftr-1851	1087	4	that	that	SCONJ
ftr-1851	1087	5	disability	disability	NOUN
ftr-1851	1087	6	payments	payment	NOUN
ftr-1851	1087	7	,	,	PUNCT
ftr-1851	1087	8	based	base	VERB
ftr-1851	1087	9	on	on	ADP
ftr-1851	1087	10	age	age	NOUN
ftr-1851	1087	11	,	,	PUNCT
ftr-1851	1087	12	years	year	NOUN
ftr-1851	1087	13	of	of	ADP
ftr-1851	1087	14	service	service	NOUN
ftr-1851	1087	15	,	,	PUNCT
ftr-1851	1087	16	and	and	CCONJ
ftr-1851	1087	17	salary	salary	NOUN
ftr-1851	1087	18	,	,	PUNCT
ftr-1851	1087	19	received	receive	VERB
ftr-1851	1087	20	from	from	ADP
ftr-1851	1087	21	an	an	DET
ftr-1851	1087	22	employer	employer	NOUN
ftr-1851	1087	23	sponsored	sponsor	VERB
ftr-1851	1087	24	plan	plan	NOUN
ftr-1851	1087	25	were	be	AUX
ftr-1851	1087	26	tax	tax	NOUN
ftr-1851	1087	27	exempt	exempt	ADJ
ftr-1851	1087	28	under	under	ADP
ftr-1851	1087	29	§	§	PROPN
ftr-1851	1087	30	104(a)(3	104(a)(3	NUM
ftr-1851	1087	31	)	)	PUNCT
ftr-1851	1087	32	.	.	PUNCT
ftr-1851	1088	1	judge	judge	PROPN
ftr-1851	1088	2	ruwe	ruwe	PROPN
ftr-1851	1088	3	held	hold	VERB
ftr-1851	1088	4	that	that	SCONJ
ftr-1851	1088	5	the	the	DET
ftr-1851	1088	6	exclusion	exclusion	NOUN
ftr-1851	1088	7	of	of	ADP
ftr-1851	1088	8	disability	disability	NOUN
ftr-1851	1088	9	benefits	benefit	NOUN
ftr-1851	1088	10	under	under	ADP
ftr-1851	1088	11	§	§	PROPN
ftr-1851	1088	12	104(a)(3	104(a)(3	NUM
ftr-1851	1088	13	)	)	PUNCT
ftr-1851	1088	14	is	be	AUX
ftr-1851	1088	15	available	available	ADJ
ftr-1851	1088	16	only	only	ADV
ftr-1851	1088	17	if	if	SCONJ
ftr-1851	1088	18	the	the	DET
ftr-1851	1088	19	contributions	contribution	NOUN
ftr-1851	1088	20	to	to	ADP
ftr-1851	1088	21	the	the	DET
ftr-1851	1088	22	accident	accident	NOUN
ftr-1851	1088	23	and	and	CCONJ
ftr-1851	1088	24	health	health	NOUN
ftr-1851	1088	25	plan	plan	NOUN
ftr-1851	1088	26	were	be	AUX
ftr-1851	1088	27	includible	includible	ADJ
ftr-1851	1088	28	in	in	ADP
ftr-1851	1088	29	the	the	DET
ftr-1851	1088	30	employee	employee	NOUN
ftr-1851	1088	31	's	's	PART
ftr-1851	1088	32	gross	gross	ADJ
ftr-1851	1088	33	income	income	NOUN
ftr-1851	1088	34	.	.	PUNCT
ftr-1851	1089	1	even	even	ADV
ftr-1851	1089	2	if	if	SCONJ
ftr-1851	1089	3	the	the	DET
ftr-1851	1089	4	plan	plan	NOUN
ftr-1851	1089	5	had	have	AUX
ftr-1851	1089	6	been	be	AUX
ftr-1851	1089	7	funded	fund	VERB
ftr-1851	1089	8	by	by	ADP
ftr-1851	1089	9	wage	wage	NOUN
ftr-1851	1089	10	savings	saving	NOUN
ftr-1851	1089	11	to	to	ADP
ftr-1851	1089	12	the	the	DET
ftr-1851	1089	13	employer	employer	NOUN
ftr-1851	1089	14	resulting	result	VERB
ftr-1851	1089	15	from	from	ADP
ftr-1851	1089	16	collective	collective	ADJ
ftr-1851	1089	17	bargaining	bargaining	NOUN
ftr-1851	1089	18	with	with	ADP
ftr-1851	1089	19	the	the	DET
ftr-1851	1089	20	union	union	NOUN
ftr-1851	1089	21	it	it	PRON
ftr-1851	1089	22	would	would	AUX
ftr-1851	1089	23	not	not	PART
ftr-1851	1089	24	have	have	AUX
ftr-1851	1089	25	been	be	AUX
ftr-1851	1089	26	an	an	DET
ftr-1851	1089	27	employee	employee	NOUN
ftr-1851	1089	28	contribution	contribution	NOUN
ftr-1851	1089	29	plan	plan	NOUN
ftr-1851	1089	30	.	.	PUNCT
ftr-1851	1090	1	3	3	X
ftr-1851	1090	2	.	.	X
ftr-1851	1090	3	amounts	amount	NOUN
ftr-1851	1090	4	received	receive	VERB
ftr-1851	1090	5	from	from	ADP
ftr-1851	1090	6	employer	employer	NOUN
ftr-1851	1090	7	may	may	AUX
ftr-1851	1090	8	be	be	AUX
ftr-1851	1090	9	excluded	exclude	VERB
ftr-1851	1090	10	as	as	ADP
ftr-1851	1090	11	§	§	PROPN
ftr-1851	1090	12	139	139	NUM
ftr-1851	1090	13	qualified	qualified	ADJ
ftr-1851	1090	14	disaster	disaster	NOUN
ftr-1851	1090	15	relief	relief	NOUN
ftr-1851	1090	16	;	;	PUNCT
ftr-1851	1090	17	amounts	amount	NOUN
ftr-1851	1090	18	received	receive	VERB
ftr-1851	1090	19	from	from	ADP
ftr-1851	1090	20	a	a	DET
ftr-1851	1090	21	state	state	NOUN
ftr-1851	1090	22	agency	agency	NOUN
ftr-1851	1090	23	are	be	AUX
ftr-1851	1090	24	excluded	exclude	VERB
ftr-1851	1090	25	as	as	ADP
ftr-1851	1090	26	gifts	gift	NOUN
ftr-1851	1090	27	.	.	PUNCT
ftr-1851	1091	1	rev	rev	PROPN
ftr-1851	1091	2	.	.	PUNCT
ftr-1851	1092	1	rul	rul	PROPN
ftr-1851	1092	2	.	.	PUNCT
ftr-1851	1092	3	2003	2003	NUM
ftr-1851	1092	4	-	-	SYM
ftr-1851	1092	5	12	12	NUM
ftr-1851	1092	6	,	,	PUNCT
ftr-1851	1092	7	2003	2003	NUM
ftr-1851	1092	8	-	-	SYM
ftr-1851	1092	9	3	3	NUM
ftr-1851	1092	10	i.r.b	i.r.b	NOUN
ftr-1851	1092	11	.	.	PUNCT
ftr-1851	1093	1	283	283	NUM
ftr-1851	1093	2	(	(	PUNCT
ftr-1851	1093	3	1/21/03	1/21/03	NUM
ftr-1851	1093	4	)	)	PUNCT
ftr-1851	1093	5	.	.	PUNCT
ftr-1851	1094	1	amounts	amount	NOUN
ftr-1851	1094	2	received	receive	VERB
ftr-1851	1094	3	by	by	ADP
ftr-1851	1094	4	an	an	DET
ftr-1851	1094	5	individual	individual	NOUN
ftr-1851	1094	6	from	from	ADP
ftr-1851	1094	7	an	an	DET
ftr-1851	1094	8	employer	employer	NOUN
ftr-1851	1094	9	to	to	PART
ftr-1851	1094	10	reimburse	reimburse	VERB
ftr-1851	1094	11	the	the	DET
ftr-1851	1094	12	individual	individual	NOUN
ftr-1851	1094	13	for	for	ADP
ftr-1851	1094	14	necessary	necessary	ADJ
ftr-1851	1094	15	medical	medical	ADJ
ftr-1851	1094	16	,	,	PUNCT
ftr-1851	1094	17	temporary	temporary	ADJ
ftr-1851	1094	18	housing	housing	NOUN
ftr-1851	1094	19	,	,	PUNCT
ftr-1851	1094	20	or	or	CCONJ
ftr-1851	1094	21	transportation	transportation	NOUN
ftr-1851	1094	22	expenses	expense	NOUN
ftr-1851	1094	23	incurred	incur	VERB
ftr-1851	1094	24	as	as	ADP
ftr-1851	1094	25	a	a	DET
ftr-1851	1094	26	result	result	NOUN
ftr-1851	1094	27	of	of	ADP
ftr-1851	1094	28	a	a	DET
ftr-1851	1094	29	flood	flood	NOUN
ftr-1851	1094	30	are	be	AUX
ftr-1851	1094	31	not	not	PART
ftr-1851	1094	32	excludable	excludable	ADJ
ftr-1851	1094	33	as	as	ADP
ftr-1851	1094	34	a	a	DET
ftr-1851	1094	35	gift	gift	NOUN
ftr-1851	1094	36	under	under	ADP
ftr-1851	1094	37	§	§	PROPN
ftr-1851	1094	38	102	102	NUM
ftr-1851	1094	39	,	,	PUNCT
ftr-1851	1094	40	but	but	CCONJ
ftr-1851	1094	41	are	be	AUX
ftr-1851	1094	42	excluded	exclude	VERB
ftr-1851	1094	43	from	from	ADP
ftr-1851	1094	44	gross	gross	ADJ
ftr-1851	1094	45	income	income	NOUN
ftr-1851	1094	46	as	as	ADP
ftr-1851	1094	47	qualified	qualified	ADJ
ftr-1851	1094	48	disaster	disaster	NOUN
ftr-1851	1094	49	relief	relief	NOUN
ftr-1851	1094	50	under	under	ADP
ftr-1851	1094	51	§	§	PROPN
ftr-1851	1094	52	139	139	NUM
ftr-1851	1094	53	if	if	SCONJ
ftr-1851	1094	54	the	the	DET
ftr-1851	1094	55	flood	flood	NOUN
ftr-1851	1094	56	was	be	AUX
ftr-1851	1094	57	a	a	DET
ftr-1851	1094	58	presidentially	presidentially	NOUN
ftr-1851	1094	59	declared	declare	VERB
ftr-1851	1094	60	disaster	disaster	NOUN
ftr-1851	1094	61	.	.	PUNCT
ftr-1851	1095	1	[	[	X
ftr-1851	1095	2	vol.6	vol.6	NUM
ftr-1851	1095	3	:	:	PUNCT
ftr-1851	1095	4	si	si	PROPN
ftr-1851	1095	5	recent	recent	ADJ
ftr-1851	1095	6	developments	development	NOUN
ftr-1851	1095	7	in	in	ADP
ftr-1851	1095	8	federal	federal	ADJ
ftr-1851	1095	9	income	income	NOUN
ftr-1851	1095	10	taxation	taxation	NOUN
ftr-1851	1095	11	similar	similar	ADJ
ftr-1851	1095	12	amounts	amount	NOUN
ftr-1851	1095	13	received	receive	VERB
ftr-1851	1095	14	from	from	ADP
ftr-1851	1095	15	a	a	DET
ftr-1851	1095	16	state	state	NOUN
ftr-1851	1095	17	agency	agency	NOUN
ftr-1851	1095	18	are	be	AUX
ftr-1851	1095	19	excludable	excludable	ADJ
ftr-1851	1095	20	under	under	ADP
ftr-1851	1095	21	the	the	DET
ftr-1851	1095	22	administrative	administrative	ADJ
ftr-1851	1095	23	general	general	ADJ
ftr-1851	1095	24	welfare	welfare	NOUN
ftr-1851	1095	25	exclusion	exclusion	NOUN
ftr-1851	1095	26	;	;	PUNCT
ftr-1851	1095	27	and	and	CCONJ
ftr-1851	1095	28	similar	similar	ADJ
ftr-1851	1095	29	amounts	amount	NOUN
ftr-1851	1095	30	received	receive	VERB
ftr-1851	1095	31	from	from	ADP
ftr-1851	1095	32	a	a	DET
ftr-1851	1095	33	charity	charity	NOUN
ftr-1851	1095	34	are	be	AUX
ftr-1851	1095	35	excluded	exclude	VERB
ftr-1851	1095	36	under	under	ADP
ftr-1851	1095	37	§	§	PROPN
ftr-1851	1095	38	102	102	NUM
ftr-1851	1095	39	.	.	NOUN
ftr-1851	1096	1	4	4	NUM
ftr-1851	1096	2	.	.	X
ftr-1851	1096	3	health	health	NOUN
ftr-1851	1096	4	fsas	fsa	NOUN
ftr-1851	1096	5	and	and	CCONJ
ftr-1851	1096	6	hras	hra	NOUN
ftr-1851	1096	7	with	with	ADP
ftr-1851	1096	8	point	point	NOUN
ftr-1851	1096	9	of	of	ADP
ftr-1851	1096	10	service	service	NOUN
ftr-1851	1096	11	electronic	electronic	ADJ
ftr-1851	1096	12	payment	payment	NOUN
ftr-1851	1096	13	.	.	PUNCT
ftr-1851	1097	1	rev	rev	PROPN
ftr-1851	1097	2	.	.	PUNCT
ftr-1851	1098	1	rul	rul	PROPN
ftr-1851	1098	2	.	.	PUNCT
ftr-1851	1098	3	2003	2003	NUM
ftr-1851	1098	4	-	-	SYM
ftr-1851	1098	5	43	43	NUM
ftr-1851	1098	6	,	,	PUNCT
ftr-1851	1098	7	2003	2003	NUM
ftr-1851	1098	8	-	-	SYM
ftr-1851	1098	9	21	21	NUM
ftr-1851	1098	10	i.r.b	i.r.b	NOUN
ftr-1851	1098	11	.	.	PUNCT
ftr-1851	1099	1	935	935	NUM
ftr-1851	1099	2	(	(	PUNCT
ftr-1851	1099	3	5/27/03	5/27/03	NUM
ftr-1851	1099	4	)	)	PUNCT
ftr-1851	1099	5	.	.	PUNCT
ftr-1851	1100	1	an	an	DET
ftr-1851	1100	2	employersponsored	employersponsored	ADJ
ftr-1851	1100	3	health	health	NOUN
ftr-1851	1100	4	fsa	fsa	PROPN
ftr-1851	1100	5	[	[	X
ftr-1851	1100	6	§	§	PROPN
ftr-1851	1100	7	125	125	NUM
ftr-1851	1100	8	]	]	PUNCT
ftr-1851	1100	9	or	or	CCONJ
ftr-1851	1100	10	hra	hra	PROPN
ftr-1851	1100	11	[	[	X
ftr-1851	1100	12	notice	notice	NOUN
ftr-1851	1100	13	2002	2002	NUM
ftr-1851	1100	14	-	-	SYM
ftr-1851	1100	15	45	45	NUM
ftr-1851	1100	16	,	,	PUNCT
ftr-1851	1100	17	2002	2002	NUM
ftr-1851	1100	18	-	-	SYM
ftr-1851	1100	19	28	28	NUM
ftr-1851	1100	20	i.r.b	i.r.b	NOUN
ftr-1851	1100	21	.	.	PUNCT
ftr-1851	1100	22	93	93	NUM
ftr-1851	1100	23	]	]	PUNCT
ftr-1851	1100	24	qualifies	qualify	VERB
ftr-1851	1100	25	under	under	ADP
ftr-1851	1100	26	§	§	PROPN
ftr-1851	1100	27	105	105	NUM
ftr-1851	1100	28	where	where	SCONJ
ftr-1851	1100	29	the	the	DET
ftr-1851	1100	30	plan	plan	NOUN
ftr-1851	1100	31	provides	provide	VERB
ftr-1851	1100	32	electronic	electronic	ADJ
ftr-1851	1100	33	reimbursement	reimbursement	NOUN
ftr-1851	1100	34	of	of	ADP
ftr-1851	1100	35	medical	medical	ADJ
ftr-1851	1100	36	expenses	expense	NOUN
ftr-1851	1100	37	through	through	ADP
ftr-1851	1100	38	the	the	DET
ftr-1851	1100	39	use	use	NOUN
ftr-1851	1100	40	of	of	ADP
ftr-1851	1100	41	a	a	DET
ftr-1851	1100	42	debit	debit	NOUN
ftr-1851	1100	43	card	card	NOUN
ftr-1851	1100	44	or	or	CCONJ
ftr-1851	1100	45	stored	store	VERB
ftr-1851	1100	46	-	-	PUNCT
ftr-1851	1100	47	value	value	NOUN
ftr-1851	1100	48	card	card	NOUN
ftr-1851	1100	49	,	,	PUNCT
ftr-1851	1100	50	or	or	CCONJ
ftr-1851	1100	51	payment	payment	NOUN
ftr-1851	1100	52	by	by	ADP
ftr-1851	1100	53	a	a	DET
ftr-1851	1100	54	credit	credit	NOUN
ftr-1851	1100	55	card	card	NOUN
ftr-1851	1100	56	,	,	PUNCT
ftr-1851	1100	57	issued	issue	VERB
ftr-1851	1100	58	to	to	ADP
ftr-1851	1100	59	the	the	DET
ftr-1851	1100	60	employee	employee	NOUN
ftr-1851	1100	61	and	and	CCONJ
ftr-1851	1100	62	charged	charge	VERB
ftr-1851	1100	63	to	to	ADP
ftr-1851	1100	64	the	the	DET
ftr-1851	1100	65	employer	employer	NOUN
ftr-1851	1100	66	's	's	PART
ftr-1851	1100	67	account	account	NOUN
ftr-1851	1100	68	if	if	SCONJ
ftr-1851	1100	69	:	:	PUNCT
ftr-1851	1100	70	(	(	PUNCT
ftr-1851	1100	71	1	1	X
ftr-1851	1100	72	)	)	PUNCT
ftr-1851	1100	73	use	use	NOUN
ftr-1851	1100	74	of	of	ADP
ftr-1851	1100	75	the	the	DET
ftr-1851	1100	76	card	card	NOUN
ftr-1851	1100	77	is	be	AUX
ftr-1851	1100	78	limited	limit	VERB
ftr-1851	1100	79	to	to	ADP
ftr-1851	1100	80	the	the	DET
ftr-1851	1100	81	maximum	maximum	ADJ
ftr-1851	1100	82	dollar	dollar	NOUN
ftr-1851	1100	83	amount	amount	NOUN
ftr-1851	1100	84	of	of	ADP
ftr-1851	1100	85	coverage	coverage	NOUN
ftr-1851	1100	86	available	available	ADJ
ftr-1851	1100	87	in	in	ADP
ftr-1851	1100	88	the	the	DET
ftr-1851	1100	89	cardholder	cardholder	NOUN
ftr-1851	1100	90	's	's	PART
ftr-1851	1100	91	health	health	NOUN
ftr-1851	1100	92	fsa	fsa	PROPN
ftr-1851	1100	93	or	or	CCONJ
ftr-1851	1100	94	hra	hra	PROPN
ftr-1851	1100	95	,	,	PUNCT
ftr-1851	1100	96	(	(	PUNCT
ftr-1851	1100	97	2	2	X
ftr-1851	1100	98	)	)	PUNCT
ftr-1851	1100	99	the	the	DET
ftr-1851	1100	100	card	card	NOUN
ftr-1851	1100	101	is	be	AUX
ftr-1851	1100	102	effective	effective	ADJ
ftr-1851	1100	103	only	only	ADV
ftr-1851	1100	104	at	at	ADP
ftr-1851	1100	105	authorized	authorize	VERB
ftr-1851	1100	106	physicians	physician	NOUN
ftr-1851	1100	107	,	,	PUNCT
ftr-1851	1100	108	pharmacies	pharmacy	NOUN
ftr-1851	1100	109	,	,	PUNCT
ftr-1851	1100	110	dentists	dentist	NOUN
ftr-1851	1100	111	,	,	PUNCT
ftr-1851	1100	112	vision	vision	NOUN
ftr-1851	1100	113	care	care	NOUN
ftr-1851	1100	114	offices	office	NOUN
ftr-1851	1100	115	,	,	PUNCT
ftr-1851	1100	116	hospitals	hospital	NOUN
ftr-1851	1100	117	,	,	PUNCT
ftr-1851	1100	118	and	and	CCONJ
ftr-1851	1100	119	other	other	ADJ
ftr-1851	1100	120	medical	medical	ADJ
ftr-1851	1100	121	care	care	NOUN
ftr-1851	1100	122	providers	provider	NOUN
ftr-1851	1100	123	,	,	PUNCT
ftr-1851	1100	124	(	(	PUNCT
ftr-1851	1100	125	3	3	X
ftr-1851	1100	126	)	)	PUNCT
ftr-1851	1100	127	the	the	DET
ftr-1851	1100	128	employee	employee	NOUN
ftr-1851	1100	129	certifies	certifie	NOUN
ftr-1851	1100	130	that	that	SCONJ
ftr-1851	1100	131	any	any	DET
ftr-1851	1100	132	expense	expense	NOUN
ftr-1851	1100	133	paid	pay	VERB
ftr-1851	1100	134	with	with	ADP
ftr-1851	1100	135	the	the	DET
ftr-1851	1100	136	card	card	NOUN
ftr-1851	1100	137	has	have	AUX
ftr-1851	1100	138	not	not	PART
ftr-1851	1100	139	been	be	AUX
ftr-1851	1100	140	reimbursed	reimburse	VERB
ftr-1851	1100	141	and	and	CCONJ
ftr-1851	1100	142	that	that	SCONJ
ftr-1851	1100	143	the	the	DET
ftr-1851	1100	144	employee	employee	NOUN
ftr-1851	1100	145	will	will	AUX
ftr-1851	1100	146	not	not	PART
ftr-1851	1100	147	seek	seek	VERB
ftr-1851	1100	148	reimbursement	reimbursement	NOUN
ftr-1851	1100	149	under	under	ADP
ftr-1851	1100	150	any	any	DET
ftr-1851	1100	151	other	other	ADJ
ftr-1851	1100	152	plan	plan	NOUN
ftr-1851	1100	153	,	,	PUNCT
ftr-1851	1100	154	(	(	PUNCT
ftr-1851	1100	155	4	4	X
ftr-1851	1100	156	)	)	PUNCT
ftr-1851	1100	157	the	the	DET
ftr-1851	1100	158	employee	employee	NOUN
ftr-1851	1100	159	agrees	agree	VERB
ftr-1851	1100	160	to	to	PART
ftr-1851	1100	161	acquire	acquire	VERB
ftr-1851	1100	162	and	and	CCONJ
ftr-1851	1100	163	retain	retain	VERB
ftr-1851	1100	164	sufficient	sufficient	ADJ
ftr-1851	1100	165	documentation	documentation	NOUN
ftr-1851	1100	166	,	,	PUNCT
ftr-1851	1100	167	including	include	VERB
ftr-1851	1100	168	invoices	invoice	NOUN
ftr-1851	1100	169	and	and	CCONJ
ftr-1851	1100	170	receipts	receipt	NOUN
ftr-1851	1100	171	,	,	PUNCT
ftr-1851	1100	172	for	for	ADP
ftr-1851	1100	173	expenses	expense	NOUN
ftr-1851	1100	174	paid	pay	VERB
ftr-1851	1100	175	with	with	ADP
ftr-1851	1100	176	the	the	DET
ftr-1851	1100	177	card	card	NOUN
ftr-1851	1100	178	,	,	PUNCT
ftr-1851	1100	179	and	and	CCONJ
ftr-1851	1100	180	(	(	PUNCT
ftr-1851	1100	181	5	5	X
ftr-1851	1100	182	)	)	PUNCT
ftr-1851	1100	183	the	the	DET
ftr-1851	1100	184	employer	employer	NOUN
ftr-1851	1100	185	maintains	maintain	VERB
ftr-1851	1100	186	comprehensive	comprehensive	ADJ
ftr-1851	1100	187	procedures	procedure	NOUN
ftr-1851	1100	188	for	for	ADP
ftr-1851	1100	189	substantiating	substantiate	VERB
ftr-1851	1100	190	claimed	claim	VERB
ftr-1851	1100	191	medical	medical	ADJ
ftr-1851	1100	192	expenses	expense	NOUN
ftr-1851	1100	193	after	after	ADP
ftr-1851	1100	194	the	the	DET
ftr-1851	1100	195	use	use	NOUN
ftr-1851	1100	196	of	of	ADP
ftr-1851	1100	197	the	the	DET
ftr-1851	1100	198	card	card	NOUN
ftr-1851	1100	199	.	.	PUNCT
ftr-1851	1101	1	but	but	CCONJ
ftr-1851	1101	2	where	where	SCONJ
ftr-1851	1101	3	the	the	DET
ftr-1851	1101	4	employer	employer	NOUN
ftr-1851	1101	5	does	do	AUX
ftr-1851	1101	6	not	not	PART
ftr-1851	1101	7	comprehensively	comprehensively	ADV
ftr-1851	1101	8	substantiate	substantiate	VERB
ftr-1851	1101	9	that	that	SCONJ
ftr-1851	1101	10	the	the	DET
ftr-1851	1101	11	expenses	expense	NOUN
ftr-1851	1101	12	paid	pay	VERB
ftr-1851	1101	13	with	with	ADP
ftr-1851	1101	14	the	the	DET
ftr-1851	1101	15	card	card	NOUN
ftr-1851	1101	16	qualify	qualify	ADJ
ftr-1851	1101	17	as	as	ADP
ftr-1851	1101	18	medical	medical	ADJ
ftr-1851	1101	19	expenses	expense	NOUN
ftr-1851	1101	20	for	for	ADP
ftr-1851	1101	21	example	example	NOUN
ftr-1851	1101	22	,	,	PUNCT
ftr-1851	1101	23	only	only	ADV
ftr-1851	1101	24	statistically	statistically	ADV
ftr-1851	1101	25	samples	sample	VERB
ftr-1851	1101	26	expenditures	expenditure	NOUN
ftr-1851	1101	27	to	to	PART
ftr-1851	1101	28	verify	verify	VERB
ftr-1851	1101	29	that	that	SCONJ
ftr-1851	1101	30	the	the	DET
ftr-1851	1101	31	expenditure	expenditure	NOUN
ftr-1851	1101	32	was	be	AUX
ftr-1851	1101	33	not	not	PART
ftr-1851	1101	34	for	for	ADP
ftr-1851	1101	35	cosmetic	cosmetic	ADJ
ftr-1851	1101	36	procedures	procedure	NOUN
ftr-1851	1101	37	the	the	DET
ftr-1851	1101	38	plan	plan	NOUN
ftr-1851	1101	39	does	do	AUX
ftr-1851	1101	40	not	not	PART
ftr-1851	1101	41	qualify	qualify	VERB
ftr-1851	1101	42	.	.	PUNCT
ftr-1851	1102	1	a.	a.	NOUN
ftr-1851	1102	2	you	you	PRON
ftr-1851	1102	3	do	do	AUX
ftr-1851	1102	4	n't	not	PART
ftr-1851	1102	5	need	need	VERB
ftr-1851	1102	6	a	a	DET
ftr-1851	1102	7	prescription	prescription	NOUN
ftr-1851	1102	8	to	to	PART
ftr-1851	1102	9	be	be	AUX
ftr-1851	1102	10	reimbursed	reimburse	VERB
ftr-1851	1102	11	by	by	ADP
ftr-1851	1102	12	a	a	DET
ftr-1851	1102	13	health	health	NOUN
ftr-1851	1102	14	fsa	fsa	NOUN
ftr-1851	1102	15	for	for	ADP
ftr-1851	1102	16	over	over	ADP
ftr-1851	1102	17	-	-	PUNCT
ftr-1851	1102	18	the	the	DET
ftr-1851	1102	19	-	-	PUNCT
ftr-1851	1102	20	counter	counter	NOUN
ftr-1851	1102	21	drugs	drug	NOUN
ftr-1851	1102	22	.	.	PUNCT
ftr-1851	1103	1	rev	rev	PROPN
ftr-1851	1103	2	.	.	PROPN
ftr-1851	1104	1	rul	rul	PROPN
ftr-1851	1104	2	.	.	PUNCT
ftr-1851	1104	3	2003	2003	NUM
ftr-1851	1104	4	-	-	SYM
ftr-1851	1104	5	102,2003	102,2003	NUM
ftr-1851	1104	6	-	-	PUNCT
ftr-1851	1104	7	38	38	NUM
ftr-1851	1104	8	i.r.b	i.r.b	NOUN
ftr-1851	1104	9	.	.	PUNCT
ftr-1851	1105	1	559	559	NUM
ftr-1851	1105	2	(	(	PUNCT
ftr-1851	1105	3	9/22/03	9/22/03	NUM
ftr-1851	1105	4	)	)	PUNCT
ftr-1851	1105	5	.	.	PUNCT
ftr-1851	1106	1	the	the	DET
ftr-1851	1106	2	test	test	NOUN
ftr-1851	1106	3	for	for	ADP
ftr-1851	1106	4	reimbursement	reimbursement	NOUN
ftr-1851	1106	5	by	by	ADP
ftr-1851	1106	6	a	a	DET
ftr-1851	1106	7	health	health	NOUN
ftr-1851	1106	8	fsa	fsa	PROPN
ftr-1851	1106	9	under	under	ADP
ftr-1851	1106	10	§	§	PROPN
ftr-1851	1106	11	105(b	105(b	PROPN
ftr-1851	1106	12	)	)	PUNCT
ftr-1851	1106	13	for	for	ADP
ftr-1851	1106	14	drugs	drug	NOUN
ftr-1851	1106	15	simply	simply	ADV
ftr-1851	1106	16	requires	require	VERB
ftr-1851	1106	17	that	that	SCONJ
ftr-1851	1106	18	they	they	PRON
ftr-1851	1106	19	be	be	AUX
ftr-1851	1106	20	obtained	obtain	VERB
ftr-1851	1106	21	for	for	ADP
ftr-1851	1106	22	.'medical	.'medical	PROPN
ftr-1851	1106	23	care	care	NOUN
ftr-1851	1106	24	'	'	PUNCT
ftr-1851	1106	25	as	as	SCONJ
ftr-1851	1106	26	defined	define	VERB
ftr-1851	1106	27	in	in	ADP
ftr-1851	1106	28	section	section	NOUN
ftr-1851	1106	29	213(d	213(d	NOUN
ftr-1851	1106	30	)	)	PUNCT
ftr-1851	1106	31	,	,	PUNCT
ftr-1851	1106	32	"	"	PUNCT
ftr-1851	1106	33	and	and	CCONJ
ftr-1851	1106	34	does	do	AUX
ftr-1851	1106	35	not	not	PART
ftr-1851	1106	36	require	require	VERB
ftr-1851	1106	37	that	that	SCONJ
ftr-1851	1106	38	they	they	PRON
ftr-1851	1106	39	satisfy	satisfy	VERB
ftr-1851	1106	40	they	they	PRON
ftr-1851	1106	41	requirement	requirement	NOUN
ftr-1851	1106	42	of	of	ADP
ftr-1851	1106	43	§	§	PROPN
ftr-1851	1106	44	213(b	213(b	PROPN
ftr-1851	1106	45	)	)	PUNCT
ftr-1851	1106	46	which	which	PRON
ftr-1851	1106	47	permits	permit	VERB
ftr-1851	1106	48	an	an	DET
ftr-1851	1106	49	amount	amount	NOUN
ftr-1851	1106	50	paid	pay	VERB
ftr-1851	1106	51	for	for	ADP
ftr-1851	1106	52	a	a	DET
ftr-1851	1106	53	medicine	medicine	NOUN
ftr-1851	1106	54	or	or	CCONJ
ftr-1851	1106	55	drug	drug	NOUN
ftr-1851	1106	56	to	to	PART
ftr-1851	1106	57	be	be	AUX
ftr-1851	1106	58	taken	take	VERB
ftr-1851	1106	59	into	into	ADP
ftr-1851	1106	60	account	account	NOUN
ftr-1851	1106	61	for	for	ADP
ftr-1851	1106	62	purposes	purpose	NOUN
ftr-1851	1106	63	of	of	ADP
ftr-1851	1106	64	the	the	DET
ftr-1851	1106	65	§	§	PROPN
ftr-1851	1106	66	213	213	NUM
ftr-1851	1106	67	deduction	deduction	NOUN
ftr-1851	1106	68	"	"	PUNCT
ftr-1851	1106	69	only	only	ADV
ftr-1851	1106	70	if	if	SCONJ
ftr-1851	1106	71	the	the	DET
ftr-1851	1106	72	medicine	medicine	NOUN
ftr-1851	1106	73	or	or	CCONJ
ftr-1851	1106	74	drug	drug	NOUN
ftr-1851	1106	75	is	be	AUX
ftr-1851	1106	76	a	a	DET
ftr-1851	1106	77	prescribed	prescribed	ADJ
ftr-1851	1106	78	drug	drug	NOUN
ftr-1851	1106	79	or	or	CCONJ
ftr-1851	1106	80	insulin	insulin	NOUN
ftr-1851	1106	81	.	.	PUNCT
ftr-1851	1106	82	"	"	PUNCT
ftr-1851	1107	1	b.	b.	PROPN
ftr-1851	1107	2	contrast	contrast	NOUN
ftr-1851	1107	3	reimbursement	reimbursement	NOUN
ftr-1851	1107	4	plans	plan	NOUN
ftr-1851	1107	5	with	with	ADP
ftr-1851	1107	6	deductibility	deductibility	NOUN
ftr-1851	1107	7	under	under	ADP
ftr-1851	1107	8	§	§	PROPN
ftr-1851	1107	9	213	213	NUM
ftr-1851	1107	10	.	.	PUNCT
ftr-1851	1108	1	under	under	ADP
ftr-1851	1108	2	§	§	PROPN
ftr-1851	1108	3	213	213	NUM
ftr-1851	1108	4	a	a	DET
ftr-1851	1108	5	prescription	prescription	NOUN
ftr-1851	1108	6	is	be	AUX
ftr-1851	1108	7	required	require	VERB
ftr-1851	1108	8	for	for	ADP
ftr-1851	1108	9	medicines	medicine	NOUN
ftr-1851	1108	10	and	and	CCONJ
ftr-1851	1108	11	drugs	drug	NOUN
ftr-1851	1108	12	to	to	PART
ftr-1851	1108	13	be	be	AUX
ftr-1851	1108	14	deductible	deductible	ADJ
ftr-1851	1108	15	.	.	PUNCT
ftr-1851	1109	1	rev	rev	PROPN
ftr-1851	1109	2	.	.	PROPN
ftr-1851	1109	3	rul	rul	PROPN
ftr-1851	1109	4	.	.	PUNCT
ftr-1851	1109	5	2003	2003	NUM
ftr-1851	1109	6	-	-	SYM
ftr-1851	1109	7	58	58	NUM
ftr-1851	1109	8	,	,	PUNCT
ftr-1851	1109	9	2003	2003	NUM
ftr-1851	1109	10	-	-	SYM
ftr-1851	1109	11	22	22	NUM
ftr-1851	1109	12	i.r.b	i.r.b	NOUN
ftr-1851	1109	13	.	.	PUNCT
ftr-1851	1110	1	959	959	NUM
ftr-1851	1110	2	(	(	PUNCT
ftr-1851	1110	3	6/2/03	6/2/03	NUM
ftr-1851	1110	4	)	)	PUNCT
ftr-1851	1110	5	.	.	PUNCT
ftr-1851	1111	1	amounts	amount	NOUN
ftr-1851	1111	2	paid	pay	VERB
ftr-1851	1111	3	by	by	ADP
ftr-1851	1111	4	an	an	DET
ftr-1851	1111	5	individual	individual	NOUN
ftr-1851	1111	6	for	for	ADP
ftr-1851	1111	7	medicines	medicine	NOUN
ftr-1851	1111	8	that	that	PRON
ftr-1851	1111	9	may	may	AUX
ftr-1851	1111	10	be	be	AUX
ftr-1851	1111	11	purchased	purchase	VERB
ftr-1851	1111	12	without	without	ADP
ftr-1851	1111	13	a	a	DET
ftr-1851	1111	14	prescription	prescription	NOUN
ftr-1851	1111	15	of	of	ADP
ftr-1851	1111	16	a	a	DET
ftr-1851	1111	17	physician	physician	NOUN
ftr-1851	1111	18	,	,	PUNCT
ftr-1851	1111	19	e.g.	e.g.	ADV
ftr-1851	1111	20	,	,	PUNCT
ftr-1851	1111	21	aspirin	aspirin	PROPN
ftr-1851	1111	22	,	,	PUNCT
ftr-1851	1111	23	are	be	AUX
ftr-1851	1111	24	not	not	PART
ftr-1851	1111	25	deductible	deductible	ADJ
ftr-1851	1111	26	under	under	ADP
ftr-1851	1111	27	§	§	PROPN
ftr-1851	1111	28	213	213	NUM
ftr-1851	1111	29	of	of	ADP
ftr-1851	1111	30	the	the	DET
ftr-1851	1111	31	code	code	NOUN
ftr-1851	1111	32	,	,	PUNCT
ftr-1851	1111	33	even	even	ADV
ftr-1851	1111	34	when	when	SCONJ
ftr-1851	1111	35	the	the	DET
ftr-1851	1111	36	taxpayer	taxpayer	NOUN
ftr-1851	1111	37	's	's	PART
ftr-1851	1111	38	physician	physician	NOUN
ftr-1851	1111	39	instructs	instruct	VERB
ftr-1851	1111	40	the	the	DET
ftr-1851	1111	41	taxpayer	taxpayer	NOUN
ftr-1851	1111	42	to	to	PART
ftr-1851	1111	43	take	take	VERB
ftr-1851	1111	44	the	the	DET
ftr-1851	1111	45	medication	medication	NOUN
ftr-1851	1111	46	to	to	PART
ftr-1851	1111	47	alleviate	alleviate	VERB
ftr-1851	1111	48	a	a	DET
ftr-1851	1111	49	medical	medical	ADJ
ftr-1851	1111	50	problem	problem	NOUN
ftr-1851	1111	51	.	.	PUNCT
ftr-1851	1112	1	see	see	VERB
ftr-1851	1112	2	v.e	v.e	PROPN
ftr-1851	1112	3	.	.	PROPN
ftr-1851	1112	4	,	,	PUNCT
ftr-1851	1112	5	below	below	ADV
ftr-1851	1112	6	.	.	PUNCT
ftr-1851	1113	1	5	5	X
ftr-1851	1113	2	.	.	X
ftr-1851	1113	3	guidance	guidance	NOUN
ftr-1851	1113	4	on	on	ADP
ftr-1851	1113	5	health	health	NOUN
ftr-1851	1113	6	savings	saving	NOUN
ftr-1851	1113	7	accounts	account	NOUN
ftr-1851	1113	8	.	.	PUNCT
ftr-1851	1114	1	notice	notice	VERB
ftr-1851	1114	2	2004	2004	NUM
ftr-1851	1114	3	-	-	SYM
ftr-1851	1114	4	2,2004	2,2004	ADJ
ftr-1851	1114	5	-	-	SYM
ftr-1851	1114	6	2	2	NUM
ftr-1851	1114	7	i.r.b	i.r.b	NOUN
ftr-1851	1114	8	.	.	PUNCT
ftr-1851	1115	1	269	269	NUM
ftr-1851	1115	2	(	(	PUNCT
ftr-1851	1115	3	1/12/04	1/12/04	NUM
ftr-1851	1115	4	)	)	PUNCT
ftr-1851	1115	5	.	.	PUNCT
ftr-1851	1116	1	the	the	DET
ftr-1851	1116	2	irs	irs	PROPN
ftr-1851	1116	3	has	have	AUX
ftr-1851	1116	4	issued	issue	VERB
ftr-1851	1116	5	guidance	guidance	NOUN
ftr-1851	1116	6	in	in	ADP
ftr-1851	1116	7	q&a	q&a	PROPN
ftr-1851	1116	8	form	form	NOUN
ftr-1851	1116	9	on	on	ADP
ftr-1851	1116	10	health	health	NOUN
ftr-1851	1116	11	savings	saving	NOUN
ftr-1851	1116	12	accounts	account	NOUN
ftr-1851	1116	13	under	under	ADP
ftr-1851	1116	14	new	new	ADJ
ftr-1851	1116	15	§	§	PROPN
ftr-1851	1116	16	223	223	NUM
ftr-1851	1116	17	(	(	PUNCT
ftr-1851	1116	18	added	add	VERB
ftr-1851	1116	19	by	by	ADP
ftr-1851	1116	20	§	§	PROPN
ftr-1851	1116	21	1201	1201	NUM
ftr-1851	1116	22	of	of	ADP
ftr-1851	1116	23	the	the	DET
ftr-1851	1116	24	medicare	medicare	PROPN
ftr-1851	1116	25	prescription	prescription	NOUN
ftr-1851	1116	26	drug	drug	NOUN
ftr-1851	1116	27	,	,	PUNCT
ftr-1851	1116	28	improvement	improvement	NOUN
ftr-1851	1116	29	,	,	PUNCT
ftr-1851	1116	30	and	and	CCONJ
ftr-1851	1116	31	modernization	modernization	NOUN
ftr-1851	1116	32	act	act	NOUN
ftr-1851	1116	33	of	of	ADP
ftr-1851	1116	34	2003	2003	NUM
ftr-1851	1116	35	,	,	PUNCT
ftr-1851	1116	36	pub	pub	NOUN
ftr-1851	1116	37	.	.	PUNCT
ftr-1851	1117	1	l.	l.	PROPN
ftr-1851	1117	2	108173	108173	NUM
ftr-1851	1117	3	,	,	PUNCT
ftr-1851	1117	4	117	117	NUM
ftr-1851	1117	5	stat	stat	NOUN
ftr-1851	1117	6	.	.	PUNCT
ftr-1851	1117	7	2066	2066	NUM
ftr-1851	1117	8	)	)	PUNCT
ftr-1851	1117	9	.	.	PUNCT
ftr-1851	1118	1	this	this	DET
ftr-1851	1118	2	guidance	guidance	NOUN
ftr-1851	1118	3	provides	provide	VERB
ftr-1851	1118	4	basic	basic	ADJ
ftr-1851	1118	5	information	information	NOUN
ftr-1851	1118	6	about	about	ADP
ftr-1851	1118	7	hsas	hsa	NOUN
ftr-1851	1118	8	.	.	PUNCT
ftr-1851	1119	1	this	this	DET
ftr-1851	1119	2	new	new	ADJ
ftr-1851	1119	3	provision	provision	NOUN
ftr-1851	1119	4	offers	offer	VERB
ftr-1851	1119	5	health	health	NOUN
ftr-1851	1119	6	-	-	PUNCT
ftr-1851	1119	7	spending	spend	VERB
ftr-1851	1119	8	accounts	account	NOUN
ftr-1851	1119	9	without	without	ADP
ftr-1851	1119	10	the	the	DET
ftr-1851	1119	11	"	"	PUNCT
ftr-1851	1119	12	use	use	NOUN
ftr-1851	1119	13	it	it	PRON
ftr-1851	1119	14	or	or	CCONJ
ftr-1851	1119	15	lose	lose	VERB
ftr-1851	1119	16	it	it	PRON
ftr-1851	1119	17	"	"	PUNCT
ftr-1851	1119	18	requirement	requirement	NOUN
ftr-1851	1119	19	of	of	ADP
ftr-1851	1119	20	health	health	NOUN
ftr-1851	1119	21	fsas	fsa	NOUN
ftr-1851	1119	22	.	.	PUNCT
ftr-1851	1120	1	20041	20041	NUM
ftr-1851	1120	2	florida	florida	PROPN
ftr-1851	1120	3	tax	tax	PROPN
ftr-1851	1120	4	review	review	PROPN
ftr-1851	1120	5	b.	b.	PROPN
ftr-1851	1120	6	qualified	qualified	PROPN
ftr-1851	1120	7	deferred	defer	VERB
ftr-1851	1120	8	compensation	compensation	NOUN
ftr-1851	1120	9	plans	plan	NOUN
ftr-1851	1120	10	1	1	NUM
ftr-1851	1120	11	.	.	PUNCT
ftr-1851	1120	12	epcrs	epcrs	PROPN
ftr-1851	1120	13	updated	update	VERB
ftr-1851	1120	14	again	again	ADV
ftr-1851	1120	15	.	.	PUNCT
ftr-1851	1121	1	rev	rev	PROPN
ftr-1851	1121	2	.	.	PROPN
ftr-1851	1121	3	proc	proc	PROPN
ftr-1851	1121	4	.	.	PUNCT
ftr-1851	1122	1	2003	2003	NUM
ftr-1851	1122	2	-	-	SYM
ftr-1851	1122	3	44	44	NUM
ftr-1851	1122	4	,	,	PUNCT
ftr-1851	1122	5	2003	2003	NUM
ftr-1851	1122	6	-	-	SYM
ftr-1851	1122	7	25	25	NUM
ftr-1851	1122	8	i.r.b	i.r.b	NOUN
ftr-1851	1122	9	.	.	PUNCT
ftr-1851	1123	1	1051	1051	NUM
ftr-1851	1123	2	(	(	PUNCT
ftr-1851	1123	3	6/23/03	6/23/03	NUM
ftr-1851	1123	4	)	)	PUNCT
ftr-1851	1123	5	,	,	PUNCT
ftr-1851	1123	6	updating	update	VERB
ftr-1851	1123	7	and	and	CCONJ
ftr-1851	1123	8	superseding	supersede	VERB
ftr-1851	1123	9	rev	rev	NOUN
ftr-1851	1123	10	,	,	PUNCT
ftr-1851	1123	11	proc	proc	NOUN
ftr-1851	1123	12	.	.	PUNCT
ftr-1851	1124	1	2002	2002	NUM
ftr-1851	1124	2	-	-	SYM
ftr-1851	1124	3	47	47	NUM
ftr-1851	1124	4	,	,	PUNCT
ftr-1851	1124	5	2002	2002	NUM
ftr-1851	1124	6	-	-	SYM
ftr-1851	1124	7	29	29	NUM
ftr-1851	1124	8	i.r.b	i.r.b	NOUN
ftr-1851	1124	9	.	.	PUNCT
ftr-1851	1125	1	133	133	NUM
ftr-1851	1125	2	.	.	PUNCT
ftr-1851	1126	1	this	this	DET
ftr-1851	1126	2	iteration	iteration	NOUN
ftr-1851	1126	3	of	of	ADP
ftr-1851	1126	4	the	the	DET
ftr-1851	1126	5	employee	employee	NOUN
ftr-1851	1126	6	plans	plan	VERB
ftr-1851	1126	7	compliance	compliance	NOUN
ftr-1851	1126	8	resolution	resolution	NOUN
ftr-1851	1126	9	system	system	NOUN
ftr-1851	1126	10	will	will	AUX
ftr-1851	1126	11	be	be	AUX
ftr-1851	1126	12	generally	generally	ADV
ftr-1851	1126	13	effective	effective	ADJ
ftr-1851	1126	14	10/1/03	10/1/03	NUM
ftr-1851	1126	15	.	.	PUNCT
ftr-1851	1127	1	2	2	NUM
ftr-1851	1127	2	.	.	X
ftr-1851	1127	3	cash	cash	NOUN
ftr-1851	1127	4	balance	balance	NOUN
ftr-1851	1127	5	plan	plan	NOUN
ftr-1851	1127	6	proposed	propose	VERB
ftr-1851	1127	7	regulations	regulation	NOUN
ftr-1851	1127	8	provide	provide	VERB
ftr-1851	1127	9	a	a	DET
ftr-1851	1127	10	green	green	ADJ
ftr-1851	1127	11	light	light	NOUN
ftr-1851	1127	12	for	for	ADP
ftr-1851	1127	13	adoptions	adoption	NOUN
ftr-1851	1127	14	of	of	ADP
ftr-1851	1127	15	cash	cash	NOUN
ftr-1851	1127	16	balance	balance	NOUN
ftr-1851	1127	17	plans	plan	NOUN
ftr-1851	1127	18	favoring	favor	VERB
ftr-1851	1127	19	younger	young	ADJ
ftr-1851	1127	20	employees	employee	NOUN
ftr-1851	1127	21	,	,	PUNCT
ftr-1851	1127	22	including	include	VERB
ftr-1851	1127	23	permission	permission	NOUN
ftr-1851	1127	24	to	to	PART
ftr-1851	1127	25	require	require	VERB
ftr-1851	1127	26	quasi	quasi	NOUN
ftr-1851	1127	27	-	-	NOUN
ftr-1851	1127	28	geriatrics	geriatrics	ADJ
ftr-1851	1127	29	to	to	PART
ftr-1851	1127	30	spin	spin	VERB
ftr-1851	1127	31	their	their	PRON
ftr-1851	1127	32	[	[	X
ftr-1851	1127	33	retirement	retirement	NOUN
ftr-1851	1127	34	accrual	accrual	ADJ
ftr-1851	1127	35	]	]	PUNCT
ftr-1851	1127	36	wheels	wheel	NOUN
ftr-1851	1127	37	during	during	ADP
ftr-1851	1127	38	"	"	PUNCT
ftr-1851	1127	39	wear	wear	VERB
ftr-1851	1127	40	-	-	PUNCT
ftr-1851	1127	41	away	away	ADV
ftr-1851	1127	42	"	"	PUNCT
ftr-1851	1127	43	periods	period	NOUN
ftr-1851	1127	44	.	.	PUNCT
ftr-1851	1127	45	reg-209500	reg-209500	NOUN
ftr-1851	1127	46	-	-	PUNCT
ftr-1851	1127	47	86	86	NUM
ftr-1851	1127	48	and	and	CCONJ
ftr-1851	1127	49	reg-164464	reg-164464	NOUN
ftr-1851	1127	50	-	-	PUNCT
ftr-1851	1127	51	02	02	NUM
ftr-1851	1127	52	,	,	PUNCT
ftr-1851	1127	53	reductions	reduction	NOUN
ftr-1851	1127	54	of	of	ADP
ftr-1851	1127	55	accruals	accrual	NOUN
ftr-1851	1127	56	and	and	CCONJ
ftr-1851	1127	57	allocations	allocation	NOUN
ftr-1851	1127	58	because	because	SCONJ
ftr-1851	1127	59	of	of	ADP
ftr-1851	1127	60	the	the	DET
ftr-1851	1127	61	attainment	attainment	NOUN
ftr-1851	1127	62	of	of	ADP
ftr-1851	1127	63	any	any	DET
ftr-1851	1127	64	age	age	NOUN
ftr-1851	1127	65	;	;	PUNCT
ftr-1851	1127	66	application	application	NOUN
ftr-1851	1127	67	of	of	ADP
ftr-1851	1127	68	nondiscrimination	nondiscrimination	NOUN
ftr-1851	1127	69	cross	cross	ADJ
ftr-1851	1127	70	-	-	ADJ
ftr-1851	1127	71	testing	testing	ADJ
ftr-1851	1127	72	rules	rule	NOUN
ftr-1851	1127	73	to	to	PART
ftr-1851	1127	74	cash	cash	NOUN
ftr-1851	1127	75	balance	balance	NOUN
ftr-1851	1127	76	plans	plan	NOUN
ftr-1851	1127	77	,	,	PUNCT
ftr-1851	1127	78	67	67	NUM
ftr-1851	1127	79	f.r	f.r	NOUN
ftr-1851	1127	80	.	.	PROPN
ftr-1851	1127	81	76123	76123	NUM
ftr-1851	1127	82	(	(	PUNCT
ftr-1851	1127	83	12/11/02	12/11/02	NUM
ftr-1851	1127	84	)	)	PUNCT
ftr-1851	1127	85	.	.	PUNCT
ftr-1851	1128	1	these	these	DET
ftr-1851	1128	2	proposed	propose	VERB
ftr-1851	1128	3	regulations	regulation	NOUN
ftr-1851	1128	4	provide	provide	VERB
ftr-1851	1128	5	guidance	guidance	NOUN
ftr-1851	1128	6	on	on	ADP
ftr-1851	1128	7	age	age	NOUN
ftr-1851	1128	8	discrimination	discrimination	NOUN
ftr-1851	1128	9	requirements	requirement	NOUN
ftr-1851	1128	10	under	under	ADP
ftr-1851	1128	11	§	§	PROPN
ftr-1851	1128	12	§	§	PROPN
ftr-1851	1128	13	41	41	NUM
ftr-1851	1128	14	l(b)(1)(h	l(b)(1)(h	PROPN
ftr-1851	1128	15	)	)	PUNCT
ftr-1851	1128	16	and	and	CCONJ
ftr-1851	1128	17	41	41	NUM
ftr-1851	1128	18	1(b)(2	1(b)(2	NUM
ftr-1851	1128	19	)	)	PUNCT
ftr-1851	1128	20	,	,	PUNCT
ftr-1851	1128	21	including	include	VERB
ftr-1851	1128	22	the	the	DET
ftr-1851	1128	23	allocation	allocation	NOUN
ftr-1851	1128	24	of	of	ADP
ftr-1851	1128	25	these	these	DET
ftr-1851	1128	26	requirements	requirement	NOUN
ftr-1851	1128	27	to	to	PART
ftr-1851	1128	28	cash	cash	NOUN
ftr-1851	1128	29	balance	balance	NOUN
ftr-1851	1128	30	pension	pension	NOUN
ftr-1851	1128	31	plans	plan	NOUN
ftr-1851	1128	32	.	.	PUNCT
ftr-1851	1129	1	*	*	PUNCT
ftr-1851	1129	2	a	a	DET
ftr-1851	1129	3	cash	cash	NOUN
ftr-1851	1129	4	balance	balance	NOUN
ftr-1851	1129	5	plan	plan	NOUN
ftr-1851	1129	6	is	be	AUX
ftr-1851	1129	7	a	a	DET
ftr-1851	1129	8	defined	define	VERB
ftr-1851	1129	9	benefit	benefit	NOUN
ftr-1851	1129	10	plan	plan	NOUN
ftr-1851	1129	11	under	under	ADP
ftr-1851	1129	12	which	which	PRON
ftr-1851	1129	13	an	an	DET
ftr-1851	1129	14	employee	employee	NOUN
ftr-1851	1129	15	has	have	VERB
ftr-1851	1129	16	a	a	DET
ftr-1851	1129	17	hypothetical	hypothetical	ADJ
ftr-1851	1129	18	individual	individual	ADJ
ftr-1851	1129	19	account	account	NOUN
ftr-1851	1129	20	that	that	PRON
ftr-1851	1129	21	provides	provide	VERB
ftr-1851	1129	22	a	a	DET
ftr-1851	1129	23	benefit	benefit	NOUN
ftr-1851	1129	24	upon	upon	SCONJ
ftr-1851	1129	25	retirement	retirement	NOUN
ftr-1851	1129	26	based	base	VERB
ftr-1851	1129	27	upon	upon	SCONJ
ftr-1851	1129	28	pay	pay	NOUN
ftr-1851	1129	29	credits	credit	NOUN
ftr-1851	1129	30	and	and	CCONJ
ftr-1851	1129	31	interest	interest	NOUN
ftr-1851	1129	32	credits	credit	VERB
ftr-1851	1129	33	a	a	DET
ftr-1851	1129	34	concept	concept	NOUN
ftr-1851	1129	35	that	that	PRON
ftr-1851	1129	36	closely	closely	ADV
ftr-1851	1129	37	resembles	resemble	VERB
ftr-1851	1129	38	a	a	DET
ftr-1851	1129	39	defined	define	VERB
ftr-1851	1129	40	contribution	contribution	NOUN
ftr-1851	1129	41	plan	plan	NOUN
ftr-1851	1129	42	.	.	PUNCT
ftr-1851	1130	1	section	section	NOUN
ftr-1851	1130	2	411	411	NUM
ftr-1851	1130	3	(	(	PUNCT
ftr-1851	1130	4	b)(1)(h	b)(1)(h	PROPN
ftr-1851	1130	5	)	)	PUNCT
ftr-1851	1130	6	provides	provide	VERB
ftr-1851	1130	7	that	that	SCONJ
ftr-1851	1130	8	a	a	DET
ftr-1851	1130	9	defined	define	VERB
ftr-1851	1130	10	benefit	benefit	NOUN
ftr-1851	1130	11	plan	plan	NOUN
ftr-1851	1130	12	fails	fail	VERB
ftr-1851	1130	13	to	to	PART
ftr-1851	1130	14	comply	comply	VERB
ftr-1851	1130	15	with	with	ADP
ftr-1851	1130	16	the	the	DET
ftr-1851	1130	17	age	age	NOUN
ftr-1851	1130	18	discrimination	discrimination	NOUN
ftr-1851	1130	19	rules	rule	NOUN
ftr-1851	1130	20	of	of	ADP
ftr-1851	1130	21	§	§	PROPN
ftr-1851	1130	22	411	411	NUM
ftr-1851	1130	23	(	(	PUNCT
ftr-1851	1130	24	b	b	NOUN
ftr-1851	1130	25	)	)	PUNCT
ftr-1851	1130	26	if	if	SCONJ
ftr-1851	1130	27	benefit	benefit	NOUN
ftr-1851	1130	28	accrual	accrual	ADJ
ftr-1851	1130	29	is	be	AUX
ftr-1851	1130	30	ceased	cease	VERB
ftr-1851	1130	31	or	or	CCONJ
ftr-1851	1130	32	reduced	reduce	VERB
ftr-1851	1130	33	on	on	ADP
ftr-1851	1130	34	the	the	DET
ftr-1851	1130	35	attainment	attainment	NOUN
ftr-1851	1130	36	of	of	ADP
ftr-1851	1130	37	any	any	DET
ftr-1851	1130	38	age	age	NOUN
ftr-1851	1130	39	,	,	PUNCT
ftr-1851	1130	40	and	and	CCONJ
ftr-1851	1130	41	§	§	PROPN
ftr-1851	1130	42	411	411	NUM
ftr-1851	1130	43	(	(	PUNCT
ftr-1851	1130	44	b)(2	b)(2	X
ftr-1851	1130	45	)	)	PUNCT
ftr-1851	1130	46	provides	provide	VERB
ftr-1851	1130	47	that	that	SCONJ
ftr-1851	1130	48	a	a	DET
ftr-1851	1130	49	defined	define	VERB
ftr-1851	1130	50	contribution	contribution	NOUN
ftr-1851	1130	51	plan	plan	NOUN
ftr-1851	1130	52	similarly	similarly	ADV
ftr-1851	1130	53	fails	fail	VERB
ftr-1851	1130	54	to	to	PART
ftr-1851	1130	55	comply	comply	VERB
ftr-1851	1130	56	unless	unless	SCONJ
ftr-1851	1130	57	the	the	DET
ftr-1851	1130	58	rate	rate	NOUN
ftr-1851	1130	59	at	at	ADP
ftr-1851	1130	60	which	which	PRON
ftr-1851	1130	61	amounts	amount	NOUN
ftr-1851	1130	62	are	be	AUX
ftr-1851	1130	63	allocated	allocate	VERB
ftr-1851	1130	64	to	to	ADP
ftr-1851	1130	65	an	an	DET
ftr-1851	1130	66	employee	employee	NOUN
ftr-1851	1130	67	's	's	PART
ftr-1851	1130	68	account	account	NOUN
ftr-1851	1130	69	is	be	AUX
ftr-1851	1130	70	not	not	PART
ftr-1851	1130	71	similarly	similarly	ADV
ftr-1851	1130	72	ceased	cease	VERB
ftr-1851	1130	73	or	or	CCONJ
ftr-1851	1130	74	reduced	reduce	VERB
ftr-1851	1130	75	because	because	SCONJ
ftr-1851	1130	76	of	of	ADP
ftr-1851	1130	77	age	age	NOUN
ftr-1851	1130	78	.	.	PUNCT
ftr-1851	1130	79	0	0	PUNCT
ftr-1851	1131	1	a	a	DET
ftr-1851	1131	2	cash	cash	NOUN
ftr-1851	1131	3	balance	balance	NOUN
ftr-1851	1131	4	qualifies	qualifie	NOUN
ftr-1851	1131	5	,	,	PUNCT
ftr-1851	1131	6	inter	inter	ADJ
ftr-1851	1131	7	alia	alia	NOUN
ftr-1851	1131	8	,	,	PUNCT
ftr-1851	1131	9	only	only	ADV
ftr-1851	1131	10	if	if	SCONJ
ftr-1851	1131	11	"	"	PUNCT
ftr-1851	1131	12	the	the	DET
ftr-1851	1131	13	participant	participant	NOUN
ftr-1851	1131	14	accrues	accrue	VERB
ftr-1851	1131	15	the	the	DET
ftr-1851	1131	16	right	right	NOUN
ftr-1851	1131	17	to	to	ADP
ftr-1851	1131	18	future	future	ADJ
ftr-1851	1131	19	interest	interest	NOUN
ftr-1851	1131	20	credits	credit	NOUN
ftr-1851	1131	21	(	(	PUNCT
ftr-1851	1131	22	without	without	ADP
ftr-1851	1131	23	regard	regard	NOUN
ftr-1851	1131	24	to	to	ADP
ftr-1851	1131	25	future	future	ADJ
ftr-1851	1131	26	service	service	NOUN
ftr-1851	1131	27	)	)	PUNCT
ftr-1851	1131	28	at	at	ADP
ftr-1851	1131	29	a	a	DET
ftr-1851	1131	30	reasonable	reasonable	ADJ
ftr-1851	1131	31	rate	rate	NOUN
ftr-1851	1131	32	of	of	ADP
ftr-1851	1131	33	interest	interest	NOUN
ftr-1851	1131	34	that	that	PRON
ftr-1851	1131	35	does	do	AUX
ftr-1851	1131	36	not	not	PART
ftr-1851	1131	37	decrease	decrease	VERB
ftr-1851	1131	38	because	because	SCONJ
ftr-1851	1131	39	of	of	ADP
ftr-1851	1131	40	the	the	DET
ftr-1851	1131	41	attainment	attainment	NOUN
ftr-1851	1131	42	of	of	ADP
ftr-1851	1131	43	any	any	DET
ftr-1851	1131	44	age	age	NOUN
ftr-1851	1131	45	.	.	PUNCT
ftr-1851	1131	46	"	"	PUNCT
ftr-1851	1132	1	0	0	NUM
ftr-1851	1133	1	the	the	DET
ftr-1851	1133	2	rules	rule	NOUN
ftr-1851	1133	3	for	for	ADP
ftr-1851	1133	4	conversion	conversion	NOUN
ftr-1851	1133	5	of	of	ADP
ftr-1851	1133	6	traditional	traditional	ADJ
ftr-1851	1133	7	defined	define	VERB
ftr-1851	1133	8	benefit	benefit	NOUN
ftr-1851	1133	9	plans	plan	NOUN
ftr-1851	1133	10	to	to	PART
ftr-1851	1133	11	cash	cash	VERB
ftr-1851	1133	12	balance	balance	NOUN
ftr-1851	1133	13	plans	plan	NOUN
ftr-1851	1133	14	require	require	VERB
ftr-1851	1133	15	that	that	SCONJ
ftr-1851	1133	16	either	either	CCONJ
ftr-1851	1133	17	(	(	PUNCT
ftr-1851	1133	18	1	1	X
ftr-1851	1133	19	)	)	PUNCT
ftr-1851	1133	20	the	the	DET
ftr-1851	1133	21	converted	convert	VERB
ftr-1851	1133	22	plan	plan	NOUN
ftr-1851	1133	23	defines	define	VERB
ftr-1851	1133	24	the	the	DET
ftr-1851	1133	25	benefit	benefit	NOUN
ftr-1851	1133	26	as	as	ADP
ftr-1851	1133	27	the	the	DET
ftr-1851	1133	28	sum	sum	NOUN
ftr-1851	1133	29	of	of	ADP
ftr-1851	1133	30	the	the	DET
ftr-1851	1133	31	benefits	benefit	NOUN
ftr-1851	1133	32	under	under	ADP
ftr-1851	1133	33	the	the	DET
ftr-1851	1133	34	traditional	traditional	ADJ
ftr-1851	1133	35	defined	define	VERB
ftr-1851	1133	36	benefit	benefit	NOUN
ftr-1851	1133	37	plan	plan	NOUN
ftr-1851	1133	38	and	and	CCONJ
ftr-1851	1133	39	the	the	DET
ftr-1851	1133	40	cash	cash	NOUN
ftr-1851	1133	41	balance	balance	NOUN
ftr-1851	1133	42	account	account	NOUN
ftr-1851	1133	43	,	,	PUNCT
ftr-1851	1133	44	or	or	CCONJ
ftr-1851	1133	45	(	(	PUNCT
ftr-1851	1133	46	2	2	X
ftr-1851	1133	47	)	)	PUNCT
ftr-1851	1133	48	the	the	DET
ftr-1851	1133	49	converted	convert	VERB
ftr-1851	1133	50	plan	plan	NOUN
ftr-1851	1133	51	must	must	AUX
ftr-1851	1133	52	establish	establish	VERB
ftr-1851	1133	53	each	each	DET
ftr-1851	1133	54	participant	participant	NOUN
ftr-1851	1133	55	's	's	PART
ftr-1851	1133	56	opening	opening	NOUN
ftr-1851	1133	57	account	account	NOUN
ftr-1851	1133	58	balance	balance	NOUN
ftr-1851	1133	59	as	as	ADP
ftr-1851	1133	60	an	an	DET
ftr-1851	1133	61	amount	amount	NOUN
ftr-1851	1133	62	not	not	PART
ftr-1851	1133	63	less	less	ADJ
ftr-1851	1133	64	than	than	ADP
ftr-1851	1133	65	the	the	DET
ftr-1851	1133	66	actuarial	actuarial	ADJ
ftr-1851	1133	67	present	present	ADJ
ftr-1851	1133	68	value	value	NOUN
ftr-1851	1133	69	of	of	ADP
ftr-1851	1133	70	the	the	DET
ftr-1851	1133	71	participant	participant	NOUN
ftr-1851	1133	72	's	's	PART
ftr-1851	1133	73	prior	prior	ADJ
ftr-1851	1133	74	accrued	accrue	VERB
ftr-1851	1133	75	benefit	benefit	NOUN
ftr-1851	1133	76	.	.	PUNCT
ftr-1851	1134	1	the	the	DET
ftr-1851	1134	2	second	second	ADJ
ftr-1851	1134	3	alternative	alternative	NOUN
ftr-1851	1134	4	would	would	AUX
ftr-1851	1134	5	permit	permit	VERB
ftr-1851	1134	6	a	a	DET
ftr-1851	1134	7	"	"	PUNCT
ftr-1851	1134	8	wear	wear	VERB
ftr-1851	1134	9	-	-	PUNCT
ftr-1851	1134	10	away	away	NOUN
ftr-1851	1134	11	"	"	PUNCT
ftr-1851	1134	12	period	period	NOUN
ftr-1851	1134	13	during	during	ADP
ftr-1851	1134	14	which	which	PRON
ftr-1851	1134	15	the	the	DET
ftr-1851	1134	16	participant	participant	NOUN
ftr-1851	1134	17	will	will	AUX
ftr-1851	1134	18	not	not	PART
ftr-1851	1134	19	accrue	accrue	VERB
ftr-1851	1134	20	net	net	ADJ
ftr-1851	1134	21	benefits	benefit	NOUN
ftr-1851	1134	22	for	for	ADP
ftr-1851	1134	23	some	some	DET
ftr-1851	1134	24	period	period	NOUN
ftr-1851	1134	25	after	after	ADP
ftr-1851	1134	26	the	the	DET
ftr-1851	1134	27	conversion	conversion	NOUN
ftr-1851	1134	28	.	.	PUNCT
ftr-1851	1135	1	a.	a.	PROPN
ftr-1851	1135	2	treasury	treasury	PROPN
ftr-1851	1135	3	and	and	CCONJ
ftr-1851	1135	4	irs	irs	PROPN
ftr-1851	1135	5	withdraw	withdraw	VERB
ftr-1851	1135	6	the	the	DET
ftr-1851	1135	7	proposed	propose	VERB
ftr-1851	1135	8	cashbalance	cashbalance	NOUN
ftr-1851	1135	9	plan	plan	VERB
ftr-1851	1135	10	nondiscrimination	nondiscrimination	NOUN
ftr-1851	1135	11	regulations	regulation	NOUN
ftr-1851	1135	12	.	.	PUNCT
ftr-1851	1136	1	announcement	announcement	NOUN
ftr-1851	1136	2	2003	2003	NUM
ftr-1851	1136	3	-	-	SYM
ftr-1851	1136	4	22,2003	22,2003	NUM
ftr-1851	1136	5	-	-	SYM
ftr-1851	1136	6	17	17	NUM
ftr-1851	1136	7	i.r.b	i.r.b	NOUN
ftr-1851	1136	8	.	.	NOUN
ftr-1851	1136	9	846	846	NUM
ftr-1851	1136	10	(	(	PUNCT
ftr-1851	1136	11	4/7/03	4/7/03	NUM
ftr-1851	1136	12	)	)	PUNCT
ftr-1851	1136	13	.	.	PUNCT
ftr-1851	1137	1	the	the	DET
ftr-1851	1137	2	proposed	propose	VERB
ftr-1851	1137	3	nondiscrimination	nondiscrimination	NOUN
ftr-1851	1137	4	regulations	regulation	NOUN
ftr-1851	1137	5	under	under	ADP
ftr-1851	1137	6	§	§	PROPN
ftr-1851	1137	7	401	401	NUM
ftr-1851	1137	8	(	(	PUNCT
ftr-1851	1137	9	a)(4	a)(4	NUM
ftr-1851	1137	10	)	)	PUNCT
ftr-1851	1137	11	that	that	PRON
ftr-1851	1137	12	would	would	AUX
ftr-1851	1137	13	have	have	AUX
ftr-1851	1137	14	required	require	VERB
ftr-1851	1137	15	a	a	DET
ftr-1851	1137	16	modified	modify	VERB
ftr-1851	1137	17	form	form	NOUN
ftr-1851	1137	18	of	of	ADP
ftr-1851	1137	19	cross	cross	ADJ
ftr-1851	1137	20	-	-	ADJ
ftr-1851	1137	21	testing	testing	NOUN
ftr-1851	1137	22	,	,	PUNCT
ftr-1851	1137	23	which	which	PRON
ftr-1851	1137	24	were	be	AUX
ftr-1851	1137	25	proposed	propose	VERB
ftr-1851	1137	26	at	at	ADP
ftr-1851	1137	27	the	the	DET
ftr-1851	1137	28	same	same	ADJ
ftr-1851	1137	29	time	time	NOUN
ftr-1851	1137	30	as	as	ADP
ftr-1851	1137	31	the	the	DET
ftr-1851	1137	32	proposed	propose	VERB
ftr-1851	1137	33	cash	cash	NOUN
ftr-1851	1137	34	balance	balance	NOUN
ftr-1851	1137	35	regulations	regulation	NOUN
ftr-1851	1137	36	,	,	PUNCT
ftr-1851	1137	37	are	be	AUX
ftr-1851	1137	38	withdrawn	withdraw	VERB
ftr-1851	1137	39	because	because	SCONJ
ftr-1851	1137	40	(	(	PUNCT
ftr-1851	1137	41	as	as	SCONJ
ftr-1851	1137	42	proposed	propose	VERB
ftr-1851	1137	43	)	)	PUNCT
ftr-1851	1137	44	they	they	PRON
ftr-1851	1137	45	would	would	AUX
ftr-1851	1137	46	make	make	VERB
ftr-1851	1137	47	it	it	PRON
ftr-1851	1137	48	difficult	difficult	ADJ
ftr-1851	1137	49	"	"	PUNCT
ftr-1851	1137	50	for	for	ADP
ftr-1851	1137	51	plan	plan	NOUN
ftr-1851	1137	52	sponsors	sponsor	NOUN
ftr-1851	1137	53	converting	convert	VERB
ftr-1851	1137	54	longstanding	longstanding	ADJ
ftr-1851	1137	55	traditional	traditional	ADJ
ftr-1851	1137	56	pension	pension	NOUN
ftr-1851	1137	57	plans	plan	NOUN
ftr-1851	1137	58	to	to	PART
ftr-1851	1137	59	cash	cash	VERB
ftr-1851	1137	60	balance	balance	NOUN
ftr-1851	1137	61	plans	plan	NOUN
ftr-1851	1137	62	to	to	PART
ftr-1851	1137	63	provide	provide	VERB
ftr-1851	1137	64	different	different	ADJ
ftr-1851	1137	65	types	type	NOUN
ftr-1851	1137	66	of	of	ADP
ftr-1851	1137	67	transitional	transitional	ADJ
ftr-1851	1137	68	relief	relief	NOUN
ftr-1851	1137	69	to	to	PART
ftr-1851	1137	70	plan	plan	VERB
ftr-1851	1137	71	participants	participant	NOUN
ftr-1851	1137	72	.	.	PUNCT
ftr-1851	1137	73	"	"	PUNCT
ftr-1851	1138	1	the	the	DET
ftr-1851	1138	2	withdrawn	withdraw	VERB
ftr-1851	1138	3	proposed	propose	VERB
ftr-1851	1138	4	regulations	regulation	NOUN
ftr-1851	1138	5	will	will	AUX
ftr-1851	1138	6	be	be	AUX
ftr-1851	1138	7	re	re	VERB
ftr-1851	1138	8	-	-	VERB
ftr-1851	1138	9	proposed	propose	VERB
ftr-1851	1138	10	.	.	PUNCT
ftr-1851	1139	1	b.	b.	PROPN
ftr-1851	1139	2	courts	court	NOUN
ftr-1851	1139	3	find	find	VERB
ftr-1851	1139	4	that	that	SCONJ
ftr-1851	1139	5	xerox	xerox	PROPN
ftr-1851	1139	6	and	and	CCONJ
ftr-1851	1139	7	ibm	ibm	PROPN
ftr-1851	1139	8	cash	cash	NOUN
ftr-1851	1139	9	balance	balance	NOUN
ftr-1851	1139	10	plans	plan	NOUN
ftr-1851	1139	11	violate	violate	VERB
ftr-1851	1139	12	erisa	erisa	NOUN
ftr-1851	1139	13	.	.	PUNCT
ftr-1851	1140	1	berger	berger	PROPN
ftr-1851	1140	2	v.	v.	PROPN
ftr-1851	1140	3	xerox	xerox	PROPN
ftr-1851	1140	4	corporation	corporation	PROPN
ftr-1851	1140	5	retirement	retirement	PROPN
ftr-1851	1140	6	income	income	PROPN
ftr-1851	1140	7	guarantee	guarantee	NOUN
ftr-1851	1140	8	plan	plan	NOUN
ftr-1851	1140	9	,	,	PUNCT
ftr-1851	1141	1	[	[	X
ftr-1851	1141	2	vol6	vol6	X
ftr-1851	1141	3	:	:	PUNCT
ftr-1851	1141	4	si	si	PROPN
ftr-1851	1141	5	recent	recent	ADJ
ftr-1851	1141	6	developments	development	NOUN
ftr-1851	1141	7	in	in	ADP
ftr-1851	1141	8	federal	federal	ADJ
ftr-1851	1141	9	income	income	NOUN
ftr-1851	1141	10	taxation	taxation	NOUN
ftr-1851	1141	11	338	338	NUM
ftr-1851	1141	12	f.3d	f.3d	NUM
ftr-1851	1141	13	755	755	NUM
ftr-1851	1141	14	,	,	PUNCT
ftr-1851	1141	15	2003	2003	NUM
ftr-1851	1141	16	-	-	SYM
ftr-1851	1141	17	2	2	NUM
ftr-1851	1141	18	u.s.t.c	u.s.t.c	PROPN
ftr-1851	1141	19	.	.	PROPN
ftr-1851	1142	1	50,597	50,597	NUM
ftr-1851	1142	2	(	(	PUNCT
ftr-1851	1142	3	7th	7th	ADJ
ftr-1851	1142	4	cir	cir	NOUN
ftr-1851	1142	5	.	.	PUNCT
ftr-1851	1142	6	8/1/03	8/1/03	NUM
ftr-1851	1142	7	)	)	PUNCT
ftr-1851	1142	8	(	(	PUNCT
ftr-1851	1142	9	plan	plan	NOUN
ftr-1851	1142	10	violates	violate	VERB
ftr-1851	1142	11	erisa	erisa	NOUN
ftr-1851	1142	12	because	because	SCONJ
ftr-1851	1142	13	method	method	NOUN
ftr-1851	1142	14	of	of	ADP
ftr-1851	1142	15	determining	determine	VERB
ftr-1851	1142	16	an	an	DET
ftr-1851	1142	17	ex	ex	NOUN
ftr-1851	1142	18	-	-	NOUN
ftr-1851	1142	19	employee	employee	NOUN
ftr-1851	1142	20	's	's	PART
ftr-1851	1142	21	benefit	benefit	NOUN
ftr-1851	1142	22	if	if	SCONJ
ftr-1851	1142	23	a	a	DET
ftr-1851	1142	24	lump	lump	NOUN
ftr-1851	1142	25	sum	sum	NOUN
ftr-1851	1142	26	under	under	ADP
ftr-1851	1142	27	$	$	SYM
ftr-1851	1142	28	25,000	25,000	NUM
ftr-1851	1142	29	is	be	AUX
ftr-1851	1142	30	chosen	choose	VERB
ftr-1851	1142	31	on	on	ADP
ftr-1851	1142	32	leaving	leave	VERB
ftr-1851	1142	33	before	before	ADP
ftr-1851	1142	34	retirement	retirement	NOUN
ftr-1851	1142	35	)	)	PUNCT
ftr-1851	1142	36	;	;	PUNCT
ftr-1851	1142	37	cooper	cooper	PROPN
ftr-1851	1142	38	v.	v.	ADP
ftr-1851	1142	39	ibm	ibm	PROPN
ftr-1851	1142	40	personal	personal	ADJ
ftr-1851	1142	41	pension	pension	NOUN
ftr-1851	1142	42	plan	plan	NOUN
ftr-1851	1142	43	,	,	PUNCT
ftr-1851	1142	44	274	274	NUM
ftr-1851	1142	45	f.supp.2d	f.supp.2d	PROPN
ftr-1851	1142	46	1010	1010	NUM
ftr-1851	1142	47	,	,	PUNCT
ftr-1851	1142	48	2003	2003	NUM
ftr-1851	1142	49	-	-	SYM
ftr-1851	1142	50	2	2	NUM
ftr-1851	1142	51	u.s.t.c	u.s.t.c	PROPN
ftr-1851	1142	52	.	.	PROPN
ftr-1851	1143	1	50,576	50,576	NUM
ftr-1851	1143	2	(	(	PUNCT
ftr-1851	1143	3	s.d	s.d	PROPN
ftr-1851	1143	4	.	.	PROPN
ftr-1851	1143	5	111	111	NUM
ftr-1851	1143	6	.	.	X
ftr-1851	1143	7	8/1/03	8/1/03	NUM
ftr-1851	1143	8	)	)	PUNCT
ftr-1851	1143	9	(	(	PUNCT
ftr-1851	1143	10	plan	plan	NOUN
ftr-1851	1143	11	violates	violate	VERB
ftr-1851	1143	12	erisa	erisa	NOUN
ftr-1851	1143	13	§	§	PROPN
ftr-1851	1143	14	240(b)(1)(g	240(b)(1)(g	PROPN
ftr-1851	1143	15	)	)	PUNCT
ftr-1851	1144	1	[	[	X
ftr-1851	1144	2	reduction	reduction	NOUN
ftr-1851	1144	3	of	of	ADP
ftr-1851	1144	4	accrued	accrue	VERB
ftr-1851	1144	5	benefit	benefit	NOUN
ftr-1851	1144	6	solely	solely	ADV
ftr-1851	1144	7	on	on	ADP
ftr-1851	1144	8	increases	increase	NOUN
ftr-1851	1144	9	in	in	ADP
ftr-1851	1144	10	age	age	NOUN
ftr-1851	1144	11	or	or	CCONJ
ftr-1851	1144	12	service	service	NOUN
ftr-1851	1144	13	]	]	PUNCT
ftr-1851	1144	14	and	and	CCONJ
ftr-1851	1144	15	240(b)(1)(h	240(b)(1)(h	NUM
ftr-1851	1144	16	)	)	PUNCT
ftr-1851	1145	1	[	[	X
ftr-1851	1145	2	rate	rate	NOUN
ftr-1851	1145	3	of	of	ADP
ftr-1851	1145	4	benefit	benefit	NOUN
ftr-1851	1145	5	accrual	accrual	ADJ
ftr-1851	1145	6	decreases	decrease	NOUN
ftr-1851	1145	7	once	once	SCONJ
ftr-1851	1145	8	a	a	DET
ftr-1851	1145	9	certain	certain	ADJ
ftr-1851	1145	10	age	age	NOUN
ftr-1851	1145	11	is	be	AUX
ftr-1851	1145	12	attained	attain	VERB
ftr-1851	1145	13	]	]	PUNCT
ftr-1851	1145	14	)	)	PUNCT
ftr-1851	1145	15	.	.	PUNCT
ftr-1851	1146	1	3	3	X
ftr-1851	1146	2	.	.	X
ftr-1851	1146	3	here	here	ADV
ftr-1851	1146	4	's	be	AUX
ftr-1851	1146	5	how	how	SCONJ
ftr-1851	1146	6	to	to	PART
ftr-1851	1146	7	deduct	deduct	VERB
ftr-1851	1146	8	a	a	DET
ftr-1851	1146	9	redemption	redemption	NOUN
ftr-1851	1146	10	.	.	PUNCT
ftr-1851	1147	1	boise	boise	PROPN
ftr-1851	1147	2	cascade	cascade	PROPN
ftr-1851	1147	3	corp	corp	PROPN
ftr-1851	1147	4	.	.	PROPN
ftr-1851	1148	1	v.	v.	PROPN
ftr-1851	1148	2	united	united	PROPN
ftr-1851	1148	3	states	states	PROPN
ftr-1851	1148	4	,	,	PUNCT
ftr-1851	1148	5	329	329	NUM
ftr-1851	1148	6	f.3d	f.3d	NUM
ftr-1851	1148	7	751,91	751,91	NUM
ftr-1851	1149	1	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	1149	2	2003	2003	NUM
ftr-1851	1149	3	-	-	SYM
ftr-1851	1149	4	2280,2003	2280,2003	NUM
ftr-1851	1149	5	-	-	SYM
ftr-1851	1149	6	1	1	NUM
ftr-1851	1149	7	u.s.t.c	u.s.t.c	PROPN
ftr-1851	1149	8	.	.	PROPN
ftr-1851	1150	1	50,472	50,472	NUM
ftr-1851	1150	2	(	(	PUNCT
ftr-1851	1150	3	9th	9th	ADJ
ftr-1851	1150	4	cir	cir	NOUN
ftr-1851	1150	5	.	.	PUNCT
ftr-1851	1150	6	4/10/03	4/10/03	NUM
ftr-1851	1150	7	)	)	PUNCT
ftr-1851	1150	8	.	.	PUNCT
ftr-1851	1151	1	boise	boise	PROPN
ftr-1851	1151	2	cascade	cascade	PROPN
ftr-1851	1151	3	's	's	PART
ftr-1851	1151	4	esop	esop	NOUN
ftr-1851	1151	5	held	hold	VERB
ftr-1851	1151	6	over	over	ADP
ftr-1851	1151	7	6.7	6.7	NUM
ftr-1851	1151	8	million	million	NUM
ftr-1851	1151	9	shares	share	NOUN
ftr-1851	1151	10	of	of	ADP
ftr-1851	1151	11	boise	boise	PROPN
ftr-1851	1151	12	cascade	cascade	NOUN
ftr-1851	1151	13	convertible	convertible	ADJ
ftr-1851	1151	14	preferred	preferred	ADJ
ftr-1851	1151	15	stock	stock	NOUN
ftr-1851	1151	16	.	.	PUNCT
ftr-1851	1152	1	to	to	PART
ftr-1851	1152	2	fund	fund	VERB
ftr-1851	1152	3	distributions	distribution	NOUN
ftr-1851	1152	4	to	to	ADP
ftr-1851	1152	5	employees	employee	NOUN
ftr-1851	1152	6	who	who	PRON
ftr-1851	1152	7	had	have	AUX
ftr-1851	1152	8	terminated	terminate	VERB
ftr-1851	1152	9	their	their	PRON
ftr-1851	1152	10	employment	employment	NOUN
ftr-1851	1152	11	when	when	SCONJ
ftr-1851	1152	12	they	they	PRON
ftr-1851	1152	13	had	have	VERB
ftr-1851	1152	14	vested	vest	VERB
ftr-1851	1152	15	account	account	NOUN
ftr-1851	1152	16	balances	balance	NOUN
ftr-1851	1152	17	,	,	PUNCT
ftr-1851	1152	18	boise	boise	PROPN
ftr-1851	1152	19	cascade	cascade	NOUN
ftr-1851	1152	20	redeemed	redeem	VERB
ftr-1851	1152	21	a	a	DET
ftr-1851	1152	22	relatively	relatively	ADV
ftr-1851	1152	23	small	small	ADJ
ftr-1851	1152	24	number	number	NOUN
ftr-1851	1152	25	of	of	ADP
ftr-1851	1152	26	shares	share	NOUN
ftr-1851	1152	27	of	of	ADP
ftr-1851	1152	28	the	the	DET
ftr-1851	1152	29	convertible	convertible	ADJ
ftr-1851	1152	30	preferred	preferred	ADJ
ftr-1851	1152	31	stock	stock	NOUN
ftr-1851	1152	32	held	hold	VERB
ftr-1851	1152	33	by	by	ADP
ftr-1851	1152	34	its	its	PRON
ftr-1851	1152	35	esop	esop	PROPN
ftr-1851	1152	36	.	.	PUNCT
ftr-1851	1153	1	the	the	DET
ftr-1851	1153	2	court	court	PROPN
ftr-1851	1153	3	of	of	ADP
ftr-1851	1153	4	appeals	appeals	PROPN
ftr-1851	1153	5	upheld	uphold	VERB
ftr-1851	1153	6	boise	boise	PROPN
ftr-1851	1153	7	cascade	cascade	NOUN
ftr-1851	1153	8	's	's	PART
ftr-1851	1153	9	claim	claim	NOUN
ftr-1851	1153	10	that	that	SCONJ
ftr-1851	1153	11	the	the	DET
ftr-1851	1153	12	redemption	redemption	NOUN
ftr-1851	1153	13	failed	fail	VERB
ftr-1851	1153	14	all	all	PRON
ftr-1851	1153	15	of	of	ADP
ftr-1851	1153	16	the	the	DET
ftr-1851	1153	17	tests	test	NOUN
ftr-1851	1153	18	of	of	ADP
ftr-1851	1153	19	§	§	PROPN
ftr-1851	1153	20	302(b	302(b	PROPN
ftr-1851	1153	21	)	)	PUNCT
ftr-1851	1153	22	,	,	PUNCT
ftr-1851	1153	23	and	and	CCONJ
ftr-1851	1153	24	thus	thus	ADV
ftr-1851	1153	25	was	be	AUX
ftr-1851	1153	26	a	a	DET
ftr-1851	1153	27	dividend	dividend	NOUN
ftr-1851	1153	28	under	under	ADP
ftr-1851	1153	29	§	§	PROPN
ftr-1851	1153	30	301	301	NUM
ftr-1851	1153	31	,	,	PUNCT
ftr-1851	1153	32	and	and	CCONJ
ftr-1851	1153	33	,	,	PUNCT
ftr-1851	1153	34	as	as	ADP
ftr-1851	1153	35	such	such	ADJ
ftr-1851	1153	36	,	,	PUNCT
ftr-1851	1153	37	was	be	AUX
ftr-1851	1153	38	deductible	deductible	ADJ
ftr-1851	1153	39	pursuant	pursuant	ADJ
ftr-1851	1153	40	to	to	ADP
ftr-1851	1153	41	§	§	PROPN
ftr-1851	1153	42	404(k	404(k	PROPN
ftr-1851	1153	43	)	)	PUNCT
ftr-1851	1153	44	.	.	PUNCT
ftr-1851	1154	1	furthermore	furthermore	ADV
ftr-1851	1154	2	,	,	PUNCT
ftr-1851	1154	3	§	§	PROPN
ftr-1851	1154	4	162(k	162(k	PROPN
ftr-1851	1154	5	)	)	PUNCT
ftr-1851	1154	6	did	do	AUX
ftr-1851	1154	7	not	not	PART
ftr-1851	1154	8	apply	apply	VERB
ftr-1851	1154	9	to	to	PART
ftr-1851	1154	10	bar	bar	VERB
ftr-1851	1154	11	the	the	DET
ftr-1851	1154	12	deduction	deduction	NOUN
ftr-1851	1154	13	.	.	PUNCT
ftr-1851	1155	1	responding	respond	VERB
ftr-1851	1155	2	to	to	ADP
ftr-1851	1155	3	what	what	PRON
ftr-1851	1155	4	appears	appear	VERB
ftr-1851	1155	5	to	to	PART
ftr-1851	1155	6	have	have	AUX
ftr-1851	1155	7	been	be	AUX
ftr-1851	1155	8	a	a	DET
ftr-1851	1155	9	groundless	groundless	ADJ
ftr-1851	1155	10	argument	argument	NOUN
ftr-1851	1155	11	by	by	ADP
ftr-1851	1155	12	the	the	DET
ftr-1851	1155	13	government	government	NOUN
ftr-1851	1155	14	,	,	PUNCT
ftr-1851	1155	15	the	the	DET
ftr-1851	1155	16	court	court	NOUN
ftr-1851	1155	17	held	hold	VERB
ftr-1851	1155	18	that	that	SCONJ
ftr-1851	1155	19	§	§	PROPN
ftr-1851	1155	20	318	318	NUM
ftr-1851	1155	21	did	do	AUX
ftr-1851	1155	22	not	not	PART
ftr-1851	1155	23	treat	treat	VERB
ftr-1851	1155	24	the	the	DET
ftr-1851	1155	25	plan	plan	NOUN
ftr-1851	1155	26	beneficiaries	beneficiary	NOUN
ftr-1851	1155	27	as	as	ADP
ftr-1851	1155	28	owners	owner	NOUN
ftr-1851	1155	29	[	[	X
ftr-1851	1155	30	because	because	SCONJ
ftr-1851	1155	31	the	the	DET
ftr-1851	1155	32	esop	esop	PROPN
ftr-1851	1155	33	was	be	AUX
ftr-1851	1155	34	a	a	DET
ftr-1851	1155	35	§	§	PROPN
ftr-1851	1155	36	401(a	401(a	PROPN
ftr-1851	1155	37	)	)	PUNCT
ftr-1851	1155	38	trust	trust	NOUN
ftr-1851	1155	39	]	]	PUNCT
ftr-1851	1155	40	.	.	PUNCT
ftr-1851	1156	1	the	the	DET
ftr-1851	1156	2	court	court	NOUN
ftr-1851	1156	3	held	hold	VERB
ftr-1851	1156	4	that	that	SCONJ
ftr-1851	1156	5	the	the	DET
ftr-1851	1156	6	esop	esop	PROPN
ftr-1851	1156	7	was	be	AUX
ftr-1851	1156	8	not	not	PART
ftr-1851	1156	9	a	a	DET
ftr-1851	1156	10	grantor	grantor	NOUN
ftr-1851	1156	11	trust	trust	NOUN
ftr-1851	1156	12	of	of	ADP
ftr-1851	1156	13	which	which	PRON
ftr-1851	1156	14	the	the	DET
ftr-1851	1156	15	beneficiaries	beneficiary	NOUN
ftr-1851	1156	16	were	be	AUX
ftr-1851	1156	17	the	the	DET
ftr-1851	1156	18	owners	owner	NOUN
ftr-1851	1156	19	.	.	PUNCT
ftr-1851	1157	1	c.	c.	PROPN
ftr-1851	1157	2	nonqualified	nonqualifie	VERB
ftr-1851	1157	3	deferred	defer	VERB
ftr-1851	1157	4	compensation	compensation	NOUN
ftr-1851	1157	5	,	,	PUNCT
ftr-1851	1157	6	section	section	NOUN
ftr-1851	1157	7	83	83	NUM
ftr-1851	1157	8	,	,	PUNCT
ftr-1851	1157	9	and	and	CCONJ
ftr-1851	1157	10	stock	stock	NOUN
ftr-1851	1157	11	options	option	NOUN
ftr-1851	1157	12	1	1	NUM
ftr-1851	1157	13	.	.	PUNCT
ftr-1851	1158	1	just	just	ADV
ftr-1851	1158	2	exactly	exactly	ADV
ftr-1851	1158	3	what	what	PRON
ftr-1851	1158	4	does	do	AUX
ftr-1851	1158	5	"	"	PUNCT
ftr-1851	1158	6	included	include	VERB
ftr-1851	1158	7	"	"	PUNCT
ftr-1851	1158	8	mean	mean	NOUN
ftr-1851	1158	9	?	?	PUNCT
ftr-1851	1159	1	robinson	robinson	PROPN
ftr-1851	1159	2	v.	v.	PROPN
ftr-1851	1159	3	united	united	PROPN
ftr-1851	1159	4	states	states	PROPN
ftr-1851	1159	5	,	,	PUNCT
ftr-1851	1159	6	52	52	NUM
ftr-1851	1159	7	fed	feed	VERB
ftr-1851	1159	8	.	.	PUNCT
ftr-1851	1160	1	cl	cl	NOUN
ftr-1851	1160	2	.	.	PUNCT
ftr-1851	1161	1	725	725	NUM
ftr-1851	1161	2	,	,	PUNCT
ftr-1851	1161	3	90	90	NUM
ftr-1851	1161	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	1161	5	.	.	PUNCT
ftr-1851	1161	6	2002	2002	NUM
ftr-1851	1161	7	-	-	SYM
ftr-1851	1161	8	5003	5003	NUM
ftr-1851	1161	9	,	,	PUNCT
ftr-1851	1161	10	2002	2002	NUM
ftr-1851	1161	11	-	-	SYM
ftr-1851	1161	12	2	2	NUM
ftr-1851	1161	13	u.s.t.c	u.s.t.c	PROPN
ftr-1851	1161	14	.	.	PROPN
ftr-1851	1162	1	50,524	50,524	NUM
ftr-1851	1162	2	(	(	PUNCT
ftr-1851	1162	3	6/24/02	6/24/02	NUM
ftr-1851	1162	4	)	)	PUNCT
ftr-1851	1162	5	.	.	PUNCT
ftr-1851	1163	1	the	the	DET
ftr-1851	1163	2	court	court	NOUN
ftr-1851	1163	3	of	of	ADP
ftr-1851	1163	4	federal	federal	ADJ
ftr-1851	1163	5	claims	claim	NOUN
ftr-1851	1163	6	followed	follow	VERB
ftr-1851	1163	7	venture	venture	NOUN
ftr-1851	1163	8	funding	funding	NOUN
ftr-1851	1163	9	,	,	PUNCT
ftr-1851	1163	10	ltd	ltd	PROPN
ftr-1851	1163	11	.	.	PROPN
ftr-1851	1164	1	v.	v.	PROPN
ftr-1851	1164	2	commissioner	commissioner	PROPN
ftr-1851	1164	3	,	,	PUNCT
ftr-1851	1164	4	110	110	NUM
ftr-1851	1164	5	t.c	t.c	PROPN
ftr-1851	1164	6	.	.	PROPN
ftr-1851	1164	7	236	236	NUM
ftr-1851	1164	8	(	(	PUNCT
ftr-1851	1164	9	1998	1998	NUM
ftr-1851	1164	10	)	)	PUNCT
ftr-1851	1164	11	,	,	PUNCT
ftr-1851	1164	12	affd	affd	X
ftr-1851	1164	13	per	per	ADP
ftr-1851	1164	14	curiam	curiam	NOUN
ftr-1851	1164	15	,	,	PUNCT
ftr-1851	1164	16	198	198	NUM
ftr-1851	1164	17	f.3d	f.3d	NUM
ftr-1851	1164	18	248	248	NUM
ftr-1851	1164	19	(	(	PUNCT
ftr-1851	1164	20	6th	6th	ADJ
ftr-1851	1164	21	cir	cir	NOUN
ftr-1851	1164	22	.	.	PROPN
ftr-1851	1164	23	1999	1999	NUM
ftr-1851	1164	24	)	)	PUNCT
ftr-1851	1164	25	,	,	PUNCT
ftr-1851	1164	26	cert	cert	PROPN
ftr-1851	1164	27	.	.	PUNCT
ftr-1851	1165	1	denied	deny	VERB
ftr-1851	1165	2	,	,	PUNCT
ftr-1851	1165	3	530	530	NUM
ftr-1851	1165	4	u.s	u.s	PROPN
ftr-1851	1165	5	.	.	PROPN
ftr-1851	1165	6	1205	1205	NUM
ftr-1851	1165	7	(	(	PUNCT
ftr-1851	1165	8	2000	2000	NUM
ftr-1851	1165	9	)	)	PUNCT
ftr-1851	1165	10	,	,	PUNCT
ftr-1851	1165	11	to	to	PART
ftr-1851	1165	12	hold	hold	VERB
ftr-1851	1165	13	that	that	SCONJ
ftr-1851	1165	14	§	§	NOUN
ftr-1851	1165	15	83(h	83(h	NUM
ftr-1851	1165	16	)	)	PUNCT
ftr-1851	1165	17	allows	allow	VERB
ftr-1851	1165	18	a	a	DET
ftr-1851	1165	19	deduction	deduction	NOUN
ftr-1851	1165	20	for	for	ADP
ftr-1851	1165	21	the	the	DET
ftr-1851	1165	22	value	value	NOUN
ftr-1851	1165	23	of	of	ADP
ftr-1851	1165	24	a	a	DET
ftr-1851	1165	25	compensatory	compensatory	ADJ
ftr-1851	1165	26	transfer	transfer	NOUN
ftr-1851	1165	27	of	of	ADP
ftr-1851	1165	28	restricted	restricted	ADJ
ftr-1851	1165	29	stock	stock	NOUN
ftr-1851	1165	30	to	to	ADP
ftr-1851	1165	31	an	an	DET
ftr-1851	1165	32	employee	employee	NOUN
ftr-1851	1165	33	only	only	ADV
ftr-1851	1165	34	when	when	SCONJ
ftr-1851	1165	35	the	the	DET
ftr-1851	1165	36	amount	amount	NOUN
ftr-1851	1165	37	of	of	ADP
ftr-1851	1165	38	the	the	DET
ftr-1851	1165	39	discount	discount	NOUN
ftr-1851	1165	40	is	be	AUX
ftr-1851	1165	41	actually	actually	ADV
ftr-1851	1165	42	"	"	PUNCT
ftr-1851	1165	43	included	include	VERB
ftr-1851	1165	44	"	"	PUNCT
ftr-1851	1165	45	by	by	ADP
ftr-1851	1165	46	the	the	DET
ftr-1851	1165	47	employee	employee	NOUN
ftr-1851	1165	48	,	,	PUNCT
ftr-1851	1165	49	not	not	PART
ftr-1851	1165	50	when	when	SCONJ
ftr-1851	1165	51	the	the	DET
ftr-1851	1165	52	amount	amount	NOUN
ftr-1851	1165	53	is	be	AUX
ftr-1851	1165	54	"	"	PUNCT
ftr-1851	1165	55	includable	includable	ADJ
ftr-1851	1165	56	"	"	PUNCT
ftr-1851	1165	57	but	but	CCONJ
ftr-1851	1165	58	not	not	PART
ftr-1851	1165	59	reported	report	VERB
ftr-1851	1165	60	as	as	ADP
ftr-1851	1165	61	income	income	NOUN
ftr-1851	1165	62	by	by	ADP
ftr-1851	1165	63	the	the	DET
ftr-1851	1165	64	employee	employee	NOUN
ftr-1851	1165	65	.	.	PUNCT
ftr-1851	1166	1	since	since	SCONJ
ftr-1851	1166	2	the	the	DET
ftr-1851	1166	3	employee	employee	NOUN
ftr-1851	1166	4	was	be	AUX
ftr-1851	1166	5	appealing	appeal	VERB
ftr-1851	1166	6	from	from	ADP
ftr-1851	1166	7	an	an	DET
ftr-1851	1166	8	unfavorable	unfavorable	ADJ
ftr-1851	1166	9	audit	audit	NOUN
ftr-1851	1166	10	with	with	ADP
ftr-1851	1166	11	respect	respect	NOUN
ftr-1851	1166	12	to	to	ADP
ftr-1851	1166	13	the	the	DET
ftr-1851	1166	14	income	income	NOUN
ftr-1851	1166	15	item	item	NOUN
ftr-1851	1166	16	attributable	attributable	ADJ
ftr-1851	1166	17	to	to	ADP
ftr-1851	1166	18	the	the	DET
ftr-1851	1166	19	year	year	NOUN
ftr-1851	1166	20	of	of	ADP
ftr-1851	1166	21	the	the	DET
ftr-1851	1166	22	transfer	transfer	NOUN
ftr-1851	1166	23	[	[	X
ftr-1851	1166	24	in	in	ADP
ftr-1851	1166	25	which	which	PRON
ftr-1851	1166	26	the	the	DET
ftr-1851	1166	27	employee	employee	NOUN
ftr-1851	1166	28	-	-	PUNCT
ftr-1851	1166	29	coo	coo	NOUN
ftr-1851	1166	30	had	have	AUX
ftr-1851	1166	31	made	make	VERB
ftr-1851	1166	32	a	a	DET
ftr-1851	1166	33	§	§	ADJ
ftr-1851	1166	34	83(b	83(b	NUM
ftr-1851	1166	35	)	)	PUNCT
ftr-1851	1166	36	election	election	NOUN
ftr-1851	1166	37	and	and	CCONJ
ftr-1851	1166	38	reported	report	VERB
ftr-1851	1166	39	the	the	DET
ftr-1851	1166	40	bargain	bargain	NOUN
ftr-1851	1166	41	element	element	NOUN
ftr-1851	1166	42	as	as	ADP
ftr-1851	1166	43	zero	zero	NUM
ftr-1851	1166	44	,	,	PUNCT
ftr-1851	1166	45	giving	give	VERB
ftr-1851	1166	46	notice	notice	NOUN
ftr-1851	1166	47	to	to	ADP
ftr-1851	1166	48	himself	himself	PRON
ftr-1851	1166	49	as	as	ADP
ftr-1851	1166	50	a	a	DET
ftr-1851	1166	51	representative	representative	NOUN
ftr-1851	1166	52	of	of	ADP
ftr-1851	1166	53	the	the	DET
ftr-1851	1166	54	corporation	corporation	NOUN
ftr-1851	1166	55	,	,	PUNCT
ftr-1851	1166	56	even	even	ADV
ftr-1851	1166	57	though	though	SCONJ
ftr-1851	1166	58	the	the	DET
ftr-1851	1166	59	taxpayers	taxpayer	NOUN
ftr-1851	1166	60	owned	own	VERB
ftr-1851	1166	61	all	all	PRON
ftr-1851	1166	62	of	of	ADP
ftr-1851	1166	63	the	the	DET
ftr-1851	1166	64	remaining	remain	VERB
ftr-1851	1166	65	stock	stock	NOUN
ftr-1851	1166	66	of	of	ADP
ftr-1851	1166	67	the	the	DET
ftr-1851	1166	68	s	s	X
ftr-1851	1166	69	corporation90	corporation90	NOUN
ftr-1851	1166	70	percent	percent	NOUN
ftr-1851	1166	71	]	]	X
ftr-1851	1166	72	,	,	PUNCT
ftr-1851	1166	73	the	the	DET
ftr-1851	1166	74	fact	fact	NOUN
ftr-1851	1166	75	of	of	ADP
ftr-1851	1166	76	inclusion	inclusion	NOUN
ftr-1851	1166	77	was	be	AUX
ftr-1851	1166	78	not	not	PART
ftr-1851	1166	79	yet	yet	ADV
ftr-1851	1166	80	established	establish	VERB
ftr-1851	1166	81	and	and	CCONJ
ftr-1851	1166	82	the	the	DET
ftr-1851	1166	83	refund	refund	NOUN
ftr-1851	1166	84	claim	claim	NOUN
ftr-1851	1166	85	was	be	AUX
ftr-1851	1166	86	not	not	PART
ftr-1851	1166	87	ripe	ripe	ADJ
ftr-1851	1166	88	.	.	PUNCT
ftr-1851	1167	1	taxpayers	taxpayer	NOUN
ftr-1851	1167	2	claimed	claim	VERB
ftr-1851	1167	3	that	that	SCONJ
ftr-1851	1167	4	employee	employee	NOUN
ftr-1851	1167	5	received	receive	VERB
ftr-1851	1167	6	restricted	restrict	VERB
ftr-1851	1167	7	stock	stock	NOUN
ftr-1851	1167	8	worth	worth	ADJ
ftr-1851	1167	9	$	$	SYM
ftr-1851	1167	10	28	28	NUM
ftr-1851	1167	11	million	million	NUM
ftr-1851	1167	12	for	for	ADP
ftr-1851	1167	13	$	$	SYM
ftr-1851	1167	14	2	2	NUM
ftr-1851	1167	15	million	million	NUM
ftr-1851	1167	16	and	and	CCONJ
ftr-1851	1167	17	made	make	VERB
ftr-1851	1167	18	the	the	DET
ftr-1851	1167	19	§	§	PROPN
ftr-1851	1167	20	83(b	83(b	NUM
ftr-1851	1167	21	)	)	PUNCT
ftr-1851	1167	22	zero	zero	NUM
ftr-1851	1167	23	election	election	NOUN
ftr-1851	1167	24	without	without	ADP
ftr-1851	1167	25	advising	advise	VERB
ftr-1851	1167	26	them	they	PRON
ftr-1851	1167	27	or	or	CCONJ
ftr-1851	1167	28	anyone	anyone	PRON
ftr-1851	1167	29	else	else	ADV
ftr-1851	1167	30	at	at	ADP
ftr-1851	1167	31	the	the	DET
ftr-1851	1167	32	corporation	corporation	NOUN
ftr-1851	1167	33	at	at	ADP
ftr-1851	1167	34	the	the	DET
ftr-1851	1167	35	time	time	NOUN
ftr-1851	1167	36	;	;	PUNCT
ftr-1851	1167	37	taxpayers	taxpayer	NOUN
ftr-1851	1167	38	did	do	AUX
ftr-1851	1167	39	not	not	PART
ftr-1851	1167	40	find	find	VERB
ftr-1851	1167	41	out	out	ADP
ftr-1851	1167	42	about	about	ADP
ftr-1851	1167	43	the	the	DET
ftr-1851	1167	44	§	§	PROPN
ftr-1851	1167	45	83(b	83(b	NUM
ftr-1851	1167	46	)	)	PUNCT
ftr-1851	1167	47	election	election	NOUN
ftr-1851	1167	48	until	until	ADP
ftr-1851	1167	49	negotiating	negotiate	VERB
ftr-1851	1167	50	the	the	DET
ftr-1851	1167	51	coo	coo	NOUN
ftr-1851	1167	52	's	's	PART
ftr-1851	1167	53	termination	termination	NOUN
ftr-1851	1167	54	three	three	NUM
ftr-1851	1167	55	years	year	NOUN
ftr-1851	1167	56	later	later	ADV
ftr-1851	1167	57	(	(	PUNCT
ftr-1851	1167	58	when	when	SCONJ
ftr-1851	1167	59	they	they	PRON
ftr-1851	1167	60	sent	send	VERB
ftr-1851	1167	61	the	the	DET
ftr-1851	1167	62	coo	coo	NOUN
ftr-1851	1167	63	an	an	DET
ftr-1851	1167	64	amended	amend	VERB
ftr-1851	1167	65	form	form	NOUN
ftr-1851	1167	66	w-2	w-2	NOUN
ftr-1851	1167	67	)	)	PUNCT
ftr-1851	1167	68	.	.	PUNCT
ftr-1851	1168	1	a.	a.	PROPN
ftr-1851	1168	2	reversed	reverse	VERB
ftr-1851	1168	3	and	and	CCONJ
ftr-1851	1168	4	reg	reg	NOUN
ftr-1851	1168	5	.	.	PUNCT
ftr-1851	1169	1	§	§	PROPN
ftr-1851	1169	2	1.83	1.83	NUM
ftr-1851	1169	3	-	-	PUNCT
ftr-1851	1169	4	6(a	6(a	NUM
ftr-1851	1169	5	)	)	PUNCT
ftr-1851	1169	6	invalidated	invalidated	ADJ
ftr-1851	1169	7	.	.	PUNCT
ftr-1851	1170	1	"	"	PUNCT
ftr-1851	1170	2	included	include	VERB
ftr-1851	1170	3	"	"	PUNCT
ftr-1851	1170	4	means	mean	NOUN
ftr-1851	1170	5	included	include	VERB
ftr-1851	1170	6	under	under	ADP
ftr-1851	1170	7	law	law	NOUN
ftr-1851	1170	8	,	,	PUNCT
ftr-1851	1170	9	not	not	PART
ftr-1851	1170	10	included	include	VERB
ftr-1851	1170	11	in	in	ADP
ftr-1851	1170	12	fact	fact	NOUN
ftr-1851	1170	13	.	.	PUNCT
ftr-1851	1171	1	robinson	robinson	PROPN
ftr-1851	1171	2	v.	v.	PROPN
ftr-1851	1171	3	united	united	PROPN
ftr-1851	1171	4	states	states	PROPN
ftr-1851	1171	5	,	,	PUNCT
ftr-1851	1171	6	335	335	NUM
ftr-1851	1171	7	f.3d	f.3d	NUM
ftr-1851	1171	8	1365	1365	NUM
ftr-1851	1171	9	,	,	PUNCT
ftr-1851	1171	10	92	92	NUM
ftr-1851	1171	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	1171	12	2003	2003	NUM
ftr-1851	1171	13	-	-	SYM
ftr-1851	1171	14	5349	5349	NUM
ftr-1851	1171	15	,	,	PUNCT
ftr-1851	1171	16	2003	2003	NUM
ftr-1851	1171	17	-	-	SYM
ftr-1851	1171	18	2	2	NUM
ftr-1851	1171	19	u.s.t.c	u.s.t.c	PROPN
ftr-1851	1171	20	.	.	PROPN
ftr-1851	1171	21	50,590	50,590	NUM
ftr-1851	1171	22	(	(	PUNCT
ftr-1851	1171	23	fed	fed	PROPN
ftr-1851	1171	24	.	.	PUNCT
ftr-1851	1171	25	cir	cir	PROPN
ftr-1851	1171	26	.	.	PUNCT
ftr-1851	1171	27	7/15/03	7/15/03	NUM
ftr-1851	1171	28	)	)	PUNCT
ftr-1851	1171	29	.	.	PUNCT
ftr-1851	1172	1	the	the	DET
ftr-1851	1172	2	federal	federal	ADJ
ftr-1851	1172	3	circuit	circuit	PROPN
ftr-1851	1172	4	(	(	PUNCT
ftr-1851	1172	5	judge	judge	PROPN
ftr-1851	1172	6	bryson	bryson	PROPN
ftr-1851	1172	7	)	)	PUNCT
ftr-1851	1172	8	reversed	reverse	VERB
ftr-1851	1172	9	.	.	PUNCT
ftr-1851	1173	1	the	the	DET
ftr-1851	1173	2	court	court	NOUN
ftr-1851	1173	3	reasoned	reason	VERB
ftr-1851	1173	4	that	that	SCONJ
ftr-1851	1173	5	since	since	SCONJ
ftr-1851	1173	6	a	a	DET
ftr-1851	1173	7	deduction	deduction	NOUN
ftr-1851	1173	8	under	under	ADP
ftr-1851	1173	9	§	§	PROPN
ftr-1851	1173	10	162	162	NUM
ftr-1851	1173	11	for	for	ADP
ftr-1851	1173	12	compensation	compensation	NOUN
ftr-1851	1173	13	paid	pay	VERB
ftr-1851	1173	14	is	be	AUX
ftr-1851	1173	15	allowed	allow	VERB
ftr-1851	1173	16	whether	whether	SCONJ
ftr-1851	1173	17	or	or	CCONJ
ftr-1851	1173	18	not	not	PART
ftr-1851	1173	19	the	the	DET
ftr-1851	1173	20	employee	employee	NOUN
ftr-1851	1173	21	actually	actually	ADV
ftr-1851	1173	22	includes	include	VERB
ftr-1851	1173	23	the	the	DET
ftr-1851	1173	24	amount	amount	NOUN
ftr-1851	1173	25	in	in	ADP
ftr-1851	1173	26	income	income	NOUN
ftr-1851	1173	27	,	,	PUNCT
ftr-1851	1173	28	the	the	DET
ftr-1851	1173	29	word	word	NOUN
ftr-1851	1173	30	"	"	PUNCT
ftr-1851	1173	31	included	include	VERB
ftr-1851	1173	32	"	"	PUNCT
ftr-1851	1173	33	in	in	ADP
ftr-1851	1173	34	§	§	PROPN
ftr-1851	1173	35	83(h	83(h	NUM
ftr-1851	1173	36	)	)	PUNCT
ftr-1851	1173	37	20041	20041	NUM
ftr-1851	1173	38	florida	florida	PROPN
ftr-1851	1173	39	tax	tax	NOUN
ftr-1851	1173	40	review	review	NOUN
ftr-1851	1173	41	refers	refer	VERB
ftr-1851	1173	42	only	only	ADV
ftr-1851	1173	43	to	to	ADP
ftr-1851	1173	44	whether	whether	SCONJ
ftr-1851	1173	45	the	the	DET
ftr-1851	1173	46	amount	amount	NOUN
ftr-1851	1173	47	was	be	AUX
ftr-1851	1173	48	properly	properly	ADV
ftr-1851	1173	49	includable	includable	ADJ
ftr-1851	1173	50	by	by	ADP
ftr-1851	1173	51	the	the	DET
ftr-1851	1173	52	employee	employee	NOUN
ftr-1851	1173	53	under	under	ADP
ftr-1851	1173	54	§	§	PROPN
ftr-1851	1173	55	61	61	NUM
ftr-1851	1173	56	.	.	PUNCT
ftr-1851	1174	1	in	in	ADP
ftr-1851	1174	2	support	support	NOUN
ftr-1851	1174	3	of	of	ADP
ftr-1851	1174	4	this	this	DET
ftr-1851	1174	5	proposition	proposition	NOUN
ftr-1851	1174	6	,	,	PUNCT
ftr-1851	1174	7	the	the	DET
ftr-1851	1174	8	court	court	NOUN
ftr-1851	1174	9	quoted	quote	VERB
ftr-1851	1174	10	the	the	DET
ftr-1851	1174	11	legislative	legislative	ADJ
ftr-1851	1174	12	history	history	NOUN
ftr-1851	1174	13	of	of	ADP
ftr-1851	1174	14	§	§	PROPN
ftr-1851	1174	15	83(h	83(h	NUM
ftr-1851	1174	16	):	):	PUNCT
ftr-1851	1174	17	"	"	PUNCT
ftr-1851	1174	18	the	the	DET
ftr-1851	1174	19	allowable	allowable	ADJ
ftr-1851	1174	20	deduction	deduction	NOUN
ftr-1851	1174	21	is	be	AUX
ftr-1851	1174	22	the	the	DET
ftr-1851	1174	23	amount	amount	NOUN
ftr-1851	1174	24	which	which	PRON
ftr-1851	1174	25	the	the	DET
ftr-1851	1174	26	employee	employee	NOUN
ftr-1851	1174	27	is	be	AUX
ftr-1851	1174	28	required	require	VERB
ftr-1851	1174	29	to	to	PART
ftr-1851	1174	30	recognize	recognize	VERB
ftr-1851	1174	31	as	as	ADP
ftr-1851	1174	32	income	income	NOUN
ftr-1851	1174	33	.	.	PUNCT
ftr-1851	1175	1	the	the	DET
ftr-1851	1175	2	deduction	deduction	NOUN
ftr-1851	1175	3	is	be	AUX
ftr-1851	1175	4	to	to	PART
ftr-1851	1175	5	be	be	AUX
ftr-1851	1175	6	allowed	allow	VERB
ftr-1851	1175	7	in	in	ADP
ftr-1851	1175	8	the	the	DET
ftr-1851	1175	9	employer	employer	NOUN
ftr-1851	1175	10	's	's	PART
ftr-1851	1175	11	accounting	accounting	NOUN
ftr-1851	1175	12	period	period	NOUN
ftr-1851	1175	13	which	which	PRON
ftr-1851	1175	14	includes	include	VERB
ftr-1851	1175	15	the	the	DET
ftr-1851	1175	16	close	close	NOUN
ftr-1851	1175	17	of	of	ADP
ftr-1851	1175	18	the	the	DET
ftr-1851	1175	19	taxable	taxable	ADJ
ftr-1851	1175	20	year	year	NOUN
ftr-1851	1175	21	in	in	ADP
ftr-1851	1175	22	which	which	PRON
ftr-1851	1175	23	the	the	DET
ftr-1851	1175	24	employee	employee	NOUN
ftr-1851	1175	25	recognizes	recognize	VERB
ftr-1851	1175	26	the	the	DET
ftr-1851	1175	27	income	income	NOUN
ftr-1851	1175	28	.	.	PUNCT
ftr-1851	1175	29	"	"	PUNCT
ftr-1851	1176	1	s.	s.	PROPN
ftr-1851	1176	2	rep	rep	PROPN
ftr-1851	1176	3	.	.	PROPN
ftr-1851	1177	1	no	no	INTJ
ftr-1851	1177	2	.	.	NOUN
ftr-1851	1178	1	91	91	NUM
ftr-1851	1178	2	-	-	SYM
ftr-1851	1178	3	522	522	NUM
ftr-1851	1178	4	,	,	PUNCT
ftr-1851	1178	5	91st	91st	ADJ
ftr-1851	1178	6	cong	cong	NOUN
ftr-1851	1178	7	.	.	PUNCT
ftr-1851	1178	8	,	,	PUNCT
ftr-1851	1178	9	1st	1st	ADJ
ftr-1851	1178	10	sess	sess	NOUN
ftr-1851	1178	11	.	.	PUNCT
ftr-1851	1179	1	123	123	NUM
ftr-1851	1179	2	(	(	PUNCT
ftr-1851	1179	3	1969	1969	NUM
ftr-1851	1179	4	)	)	PUNCT
ftr-1851	1180	1	[	[	X
ftr-1851	1180	2	emphasis	emphasis	NOUN
ftr-1851	1180	3	added	add	VERB
ftr-1851	1180	4	]	]	PUNCT
ftr-1851	1180	5	,	,	PUNCT
ftr-1851	1180	6	focusing	focus	VERB
ftr-1851	1180	7	on	on	ADP
ftr-1851	1180	8	the	the	DET
ftr-1851	1180	9	italicized	italicize	VERB
ftr-1851	1180	10	language	language	NOUN
ftr-1851	1180	11	.	.	PUNCT
ftr-1851	1181	1	the	the	DET
ftr-1851	1181	2	court	court	NOUN
ftr-1851	1181	3	also	also	ADV
ftr-1851	1181	4	cited	cite	VERB
ftr-1851	1181	5	the	the	DET
ftr-1851	1181	6	bluebook	bluebook	NOUN
ftr-1851	1181	7	for	for	ADP
ftr-1851	1181	8	support	support	NOUN
ftr-1851	1181	9	.	.	PUNCT
ftr-1851	1181	10	0	0	PUNCT
ftr-1851	1182	1	furthermore	furthermore	ADV
ftr-1851	1182	2	,	,	PUNCT
ftr-1851	1182	3	the	the	DET
ftr-1851	1182	4	court	court	NOUN
ftr-1851	1182	5	refused	refuse	VERB
ftr-1851	1182	6	to	to	PART
ftr-1851	1182	7	apply	apply	VERB
ftr-1851	1182	8	reg	reg	NOUN
ftr-1851	1182	9	.	.	PUNCT
ftr-1851	1183	1	§	§	PROPN
ftr-1851	1183	2	1.83	1.83	NUM
ftr-1851	1183	3	-	-	PUNCT
ftr-1851	1183	4	6(a	6(a	NUM
ftr-1851	1183	5	)	)	PUNCT
ftr-1851	1183	6	,	,	PUNCT
ftr-1851	1183	7	as	as	SCONJ
ftr-1851	1183	8	revised	revise	VERB
ftr-1851	1183	9	in	in	ADP
ftr-1851	1183	10	1995	1995	NUM
ftr-1851	1183	11	,	,	PUNCT
ftr-1851	1183	12	which	which	PRON
ftr-1851	1183	13	was	be	AUX
ftr-1851	1183	14	the	the	DET
ftr-1851	1183	15	controlling	control	VERB
ftr-1851	1183	16	regulation	regulation	NOUN
ftr-1851	1183	17	and	and	CCONJ
ftr-1851	1183	18	which	which	PRON
ftr-1851	1183	19	supported	support	VERB
ftr-1851	1183	20	the	the	DET
ftr-1851	1183	21	commissioner	commissioner	NOUN
ftr-1851	1183	22	's	's	PART
ftr-1851	1183	23	position	position	NOUN
ftr-1851	1183	24	,	,	PUNCT
ftr-1851	1183	25	because	because	SCONJ
ftr-1851	1183	26	,	,	PUNCT
ftr-1851	1183	27	the	the	DET
ftr-1851	1183	28	court	court	NOUN
ftr-1851	1183	29	reasoned	reason	VERB
ftr-1851	1183	30	,	,	PUNCT
ftr-1851	1183	31	the	the	DET
ftr-1851	1183	32	regulation	regulation	NOUN
ftr-1851	1183	33	was	be	AUX
ftr-1851	1183	34	contrary	contrary	ADJ
ftr-1851	1183	35	to	to	ADP
ftr-1851	1183	36	the	the	DET
ftr-1851	1183	37	plain	plain	ADJ
ftr-1851	1183	38	meaning	meaning	NOUN
ftr-1851	1183	39	of	of	ADP
ftr-1851	1183	40	the	the	DET
ftr-1851	1183	41	statute	statute	NOUN
ftr-1851	1184	1	[	[	X
ftr-1851	1184	2	even	even	ADV
ftr-1851	1184	3	though	though	SCONJ
ftr-1851	1184	4	that	that	DET
ftr-1851	1184	5	plain	plain	ADJ
ftr-1851	1184	6	meaning	meaning	NOUN
ftr-1851	1184	7	was	be	AUX
ftr-1851	1184	8	not	not	PART
ftr-1851	1184	9	apparent	apparent	ADJ
ftr-1851	1184	10	to	to	ADP
ftr-1851	1184	11	the	the	DET
ftr-1851	1184	12	tax	tax	NOUN
ftr-1851	1184	13	court	court	NOUN
ftr-1851	1184	14	or	or	CCONJ
ftr-1851	1184	15	the	the	DET
ftr-1851	1184	16	sixth	sixth	ADJ
ftr-1851	1184	17	circuit	circuit	NOUN
ftr-1851	1184	18	in	in	ADP
ftr-1851	1184	19	venture	venture	NOUN
ftr-1851	1184	20	funding	funding	PROPN
ftr-1851	1184	21	,	,	PUNCT
ftr-1851	1184	22	ltd	ltd	PROPN
ftr-1851	1184	23	.	.	PROPN
ftr-1851	1185	1	v.	v.	PROPN
ftr-1851	1185	2	commissioner	commissioner	PROPN
ftr-1851	1185	3	,	,	PUNCT
ftr-1851	1185	4	with	with	ADP
ftr-1851	1185	5	which	which	PRON
ftr-1851	1185	6	the	the	DET
ftr-1851	1185	7	federal	federal	ADJ
ftr-1851	1185	8	circuit	circuit	NOUN
ftr-1851	1185	9	noted	note	VERB
ftr-1851	1185	10	it	it	PRON
ftr-1851	1185	11	disagreed	disagree	VERB
ftr-1851	1185	12	]	]	PUNCT
ftr-1851	1185	13	and	and	CCONJ
ftr-1851	1185	14	flunked	flunk	VERB
ftr-1851	1185	15	the	the	DET
ftr-1851	1185	16	first	first	ADJ
ftr-1851	1185	17	half	half	NOUN
ftr-1851	1185	18	of	of	ADP
ftr-1851	1185	19	the	the	DET
ftr-1851	1185	20	chevron	chevron	NOUN
ftr-1851	1185	21	analysis	analysis	NOUN
ftr-1851	1185	22	.	.	PUNCT
ftr-1851	1186	1	2	2	X
ftr-1851	1186	2	.	.	X
ftr-1851	1186	3	rev	rev	PROPN
ftr-1851	1186	4	.	.	PROPN
ftr-1851	1186	5	rul	rul	PROPN
ftr-1851	1186	6	.	.	PUNCT
ftr-1851	1186	7	2003	2003	NUM
ftr-1851	1186	8	-	-	SYM
ftr-1851	1186	9	98	98	NUM
ftr-1851	1186	10	,	,	PUNCT
ftr-1851	1186	11	2003	2003	NUM
ftr-1851	1186	12	-	-	SYM
ftr-1851	1186	13	34	34	NUM
ftr-1851	1186	14	i.r.b	i.r.b	NOUN
ftr-1851	1186	15	.	.	PUNCT
ftr-1851	1187	1	378	378	NUM
ftr-1851	1187	2	(	(	PUNCT
ftr-1851	1187	3	8/25/03	8/25/03	NUM
ftr-1851	1187	4	)	)	PUNCT
ftr-1851	1187	5	.	.	PUNCT
ftr-1851	1188	1	this	this	DET
ftr-1851	1188	2	revenue	revenue	NOUN
ftr-1851	1188	3	ruling	ruling	NOUN
ftr-1851	1188	4	deals	deal	NOUN
ftr-1851	1188	5	with	with	ADP
ftr-1851	1188	6	the	the	DET
ftr-1851	1188	7	corporation	corporation	NOUN
ftr-1851	1188	8	entitled	entitle	VERB
ftr-1851	1188	9	to	to	PART
ftr-1851	1188	10	claim	claim	VERB
ftr-1851	1188	11	the	the	DET
ftr-1851	1188	12	deduction	deduction	NOUN
ftr-1851	1188	13	under	under	ADP
ftr-1851	1188	14	§	§	PROPN
ftr-1851	1188	15	83(h	83(h	NUM
ftr-1851	1188	16	)	)	PUNCT
ftr-1851	1188	17	when	when	SCONJ
ftr-1851	1188	18	a	a	DET
ftr-1851	1188	19	nonstatutory	nonstatutory	ADJ
ftr-1851	1188	20	stock	stock	NOUN
ftr-1851	1188	21	option	option	NOUN
ftr-1851	1188	22	with	with	ADP
ftr-1851	1188	23	no	no	DET
ftr-1851	1188	24	ascertainable	ascertainable	ADJ
ftr-1851	1188	25	value	value	NOUN
ftr-1851	1188	26	granted	grant	VERB
ftr-1851	1188	27	to	to	ADP
ftr-1851	1188	28	an	an	DET
ftr-1851	1188	29	employee	employee	NOUN
ftr-1851	1188	30	of	of	ADP
ftr-1851	1188	31	t	t	PROPN
ftr-1851	1188	32	is	be	AUX
ftr-1851	1188	33	exercised	exercise	VERB
ftr-1851	1188	34	or	or	CCONJ
ftr-1851	1188	35	settled	settle	VERB
ftr-1851	1188	36	after	after	SCONJ
ftr-1851	1188	37	t	t	PROPN
ftr-1851	1188	38	has	have	AUX
ftr-1851	1188	39	been	be	AUX
ftr-1851	1188	40	acquired	acquire	VERB
ftr-1851	1188	41	by	by	ADP
ftr-1851	1188	42	p.	p.	NOUN
ftr-1851	1188	43	in	in	ADP
ftr-1851	1188	44	three	three	NUM
ftr-1851	1188	45	situations	situation	NOUN
ftr-1851	1188	46	,	,	PUNCT
ftr-1851	1188	47	after	after	ADP
ftr-1851	1188	48	the	the	DET
ftr-1851	1188	49	acquisition	acquisition	NOUN
ftr-1851	1188	50	of	of	ADP
ftr-1851	1188	51	the	the	DET
ftr-1851	1188	52	t	t	PROPN
ftr-1851	1188	53	stock	stock	NOUN
ftr-1851	1188	54	,	,	PUNCT
ftr-1851	1188	55	t	t	PROPN
ftr-1851	1188	56	survives	survive	VERB
ftr-1851	1188	57	as	as	ADP
ftr-1851	1188	58	a	a	DET
ftr-1851	1188	59	subsidiary	subsidiary	NOUN
ftr-1851	1188	60	[	[	X
ftr-1851	1188	61	for	for	ADP
ftr-1851	1188	62	which	which	PRON
ftr-1851	1188	63	there	there	PRON
ftr-1851	1188	64	was	be	VERB
ftr-1851	1188	65	no	no	DET
ftr-1851	1188	66	§	§	PROPN
ftr-1851	1188	67	338	338	NUM
ftr-1851	1188	68	election	election	NOUN
ftr-1851	1188	69	made	make	VERB
ftr-1851	1188	70	]	]	PUNCT
ftr-1851	1188	71	.	.	PUNCT
ftr-1851	1189	1	in	in	ADP
ftr-1851	1189	2	all	all	DET
ftr-1851	1189	3	three	three	NUM
ftr-1851	1189	4	cases	case	NOUN
ftr-1851	1189	5	,	,	PUNCT
ftr-1851	1189	6	t	t	PROPN
ftr-1851	1189	7	was	be	AUX
ftr-1851	1189	8	entitled	entitle	VERB
ftr-1851	1189	9	to	to	ADP
ftr-1851	1189	10	the	the	DET
ftr-1851	1189	11	deduction	deduction	NOUN
ftr-1851	1189	12	without	without	ADP
ftr-1851	1189	13	regard	regard	NOUN
ftr-1851	1189	14	to	to	ADP
ftr-1851	1189	15	whether	whether	SCONJ
ftr-1851	1189	16	the	the	DET
ftr-1851	1189	17	employee	employee	NOUN
ftr-1851	1189	18	received	receive	VERB
ftr-1851	1189	19	cash	cash	NOUN
ftr-1851	1189	20	from	from	ADP
ftr-1851	1189	21	t	t	PROPN
ftr-1851	1189	22	to	to	PART
ftr-1851	1189	23	settle	settle	VERB
ftr-1851	1189	24	the	the	DET
ftr-1851	1189	25	option	option	NOUN
ftr-1851	1189	26	or	or	CCONJ
ftr-1851	1189	27	the	the	DET
ftr-1851	1189	28	employee	employee	NOUN
ftr-1851	1189	29	exchanged	exchange	VERB
ftr-1851	1189	30	the	the	DET
ftr-1851	1189	31	t	t	NOUN
ftr-1851	1189	32	option	option	NOUN
ftr-1851	1189	33	for	for	ADP
ftr-1851	1189	34	a	a	DET
ftr-1851	1189	35	p	p	NOUN
ftr-1851	1189	36	option	option	NOUN
ftr-1851	1189	37	that	that	PRON
ftr-1851	1189	38	was	be	AUX
ftr-1851	1189	39	later	later	ADV
ftr-1851	1189	40	exercised	exercise	VERB
ftr-1851	1189	41	.	.	PUNCT
ftr-1851	1190	1	in	in	ADP
ftr-1851	1190	2	the	the	DET
ftr-1851	1190	3	fourth	fourth	ADJ
ftr-1851	1190	4	situation	situation	NOUN
ftr-1851	1190	5	,	,	PUNCT
ftr-1851	1190	6	t	t	PROPN
ftr-1851	1190	7	merged	merge	VERB
ftr-1851	1190	8	into	into	ADP
ftr-1851	1190	9	p	p	NOUN
ftr-1851	1190	10	and	and	CCONJ
ftr-1851	1190	11	the	the	DET
ftr-1851	1190	12	employee	employee	NOUN
ftr-1851	1190	13	exchanged	exchange	VERB
ftr-1851	1190	14	the	the	DET
ftr-1851	1190	15	t	t	NOUN
ftr-1851	1190	16	option	option	NOUN
ftr-1851	1190	17	for	for	ADP
ftr-1851	1190	18	a	a	DET
ftr-1851	1190	19	p	p	NOUN
ftr-1851	1190	20	option	option	NOUN
ftr-1851	1190	21	that	that	PRON
ftr-1851	1190	22	was	be	AUX
ftr-1851	1190	23	later	later	ADV
ftr-1851	1190	24	exercised	exercise	VERB
ftr-1851	1190	25	;	;	PUNCT
ftr-1851	1190	26	in	in	ADP
ftr-1851	1190	27	that	that	DET
ftr-1851	1190	28	case	case	NOUN
ftr-1851	1190	29	p	p	NOUN
ftr-1851	1190	30	was	be	AUX
ftr-1851	1190	31	entitled	entitle	VERB
ftr-1851	1190	32	to	to	ADP
ftr-1851	1190	33	the	the	DET
ftr-1851	1190	34	deduction	deduction	NOUN
ftr-1851	1190	35	.	.	PUNCT
ftr-1851	1191	1	d.	d.	PROPN
ftr-1851	1191	2	individual	individual	PROPN
ftr-1851	1191	3	retirement	retirement	PROPN
ftr-1851	1191	4	accounts	account	VERB
ftr-1851	1191	5	1	1	NUM
ftr-1851	1191	6	.	.	PUNCT
ftr-1851	1191	7	guidance	guidance	NOUN
ftr-1851	1191	8	for	for	ADP
ftr-1851	1191	9	waivers	waiver	NOUN
ftr-1851	1191	10	of	of	ADP
ftr-1851	1191	11	the	the	DET
ftr-1851	1191	12	60	60	NUM
ftr-1851	1191	13	-	-	PUNCT
ftr-1851	1191	14	day	day	NOUN
ftr-1851	1191	15	rollover	rollover	NOUN
ftr-1851	1191	16	period	period	NOUN
ftr-1851	1191	17	.	.	PUNCT
ftr-1851	1192	1	rev	rev	PROPN
ftr-1851	1192	2	.	.	PROPN
ftr-1851	1192	3	proc	proc	PROPN
ftr-1851	1192	4	.	.	PUNCT
ftr-1851	1193	1	2003	2003	NUM
ftr-1851	1193	2	-	-	SYM
ftr-1851	1193	3	16,2003	16,2003	NUM
ftr-1851	1193	4	-	-	PUNCT
ftr-1851	1193	5	4	4	NUM
ftr-1851	1193	6	i.r.b	i.r.b	NOUN
ftr-1851	1193	7	.	.	PUNCT
ftr-1851	1194	1	359	359	NUM
ftr-1851	1194	2	(	(	PUNCT
ftr-1851	1194	3	1/27/03	1/27/03	NUM
ftr-1851	1194	4	)	)	PUNCT
ftr-1851	1194	5	.	.	PUNCT
ftr-1851	1195	1	the	the	DET
ftr-1851	1195	2	irs	irs	PROPN
ftr-1851	1195	3	has	have	AUX
ftr-1851	1195	4	provided	provide	VERB
ftr-1851	1195	5	guidance	guidance	NOUN
ftr-1851	1195	6	in	in	ADP
ftr-1851	1195	7	applying	apply	VERB
ftr-1851	1195	8	for	for	ADP
ftr-1851	1195	9	a	a	DET
ftr-1851	1195	10	waiver	waiver	NOUN
ftr-1851	1195	11	of	of	ADP
ftr-1851	1195	12	the	the	DET
ftr-1851	1195	13	60	60	NUM
ftr-1851	1195	14	-	-	PUNCT
ftr-1851	1195	15	day	day	NOUN
ftr-1851	1195	16	rollover	rollover	NOUN
ftr-1851	1195	17	period	period	NOUN
ftr-1851	1195	18	for	for	ADP
ftr-1851	1195	19	iras	ira	NOUN
ftr-1851	1195	20	and	and	CCONJ
ftr-1851	1195	21	pension	pension	NOUN
ftr-1851	1195	22	plan	plan	NOUN
ftr-1851	1195	23	distributions	distribution	NOUN
ftr-1851	1195	24	,	,	PUNCT
ftr-1851	1195	25	including	include	VERB
ftr-1851	1195	26	when	when	SCONJ
ftr-1851	1195	27	automatic	automatic	ADJ
ftr-1851	1195	28	waivers	waiver	NOUN
ftr-1851	1195	29	will	will	AUX
ftr-1851	1195	30	be	be	AUX
ftr-1851	1195	31	granted	grant	VERB
ftr-1851	1195	32	.	.	PUNCT
ftr-1851	1196	1	2	2	X
ftr-1851	1196	2	.	.	X
ftr-1851	1196	3	t.d	t.d	PROPN
ftr-1851	1196	4	.	.	NOUN
ftr-1851	1196	5	9056	9056	NUM
ftr-1851	1196	6	,	,	PUNCT
ftr-1851	1196	7	earnings	earning	NOUN
ftr-1851	1196	8	calculation	calculation	NOUN
ftr-1851	1196	9	for	for	ADP
ftr-1851	1196	10	returned	return	VERB
ftr-1851	1196	11	or	or	CCONJ
ftr-1851	1196	12	recharacterized	recharacterize	VERB
ftr-1851	1196	13	ira	ira	PROPN
ftr-1851	1196	14	contributions	contribution	NOUN
ftr-1851	1196	15	,	,	PUNCT
ftr-1851	1196	16	68	68	NUM
ftr-1851	1196	17	f.r	f.r	NOUN
ftr-1851	1196	18	.	.	NOUN
ftr-1851	1196	19	23586	23586	NUM
ftr-1851	1196	20	(	(	PUNCT
ftr-1851	1196	21	5/5/03	5/5/03	NUM
ftr-1851	1196	22	)	)	PUNCT
ftr-1851	1196	23	.	.	PUNCT
ftr-1851	1197	1	final	final	ADJ
ftr-1851	1197	2	regulations	regulation	NOUN
ftr-1851	1197	3	provide	provide	VERB
ftr-1851	1197	4	a	a	DET
ftr-1851	1197	5	new	new	ADJ
ftr-1851	1197	6	method	method	NOUN
ftr-1851	1197	7	to	to	PART
ftr-1851	1197	8	be	be	AUX
ftr-1851	1197	9	used	use	VERB
ftr-1851	1197	10	for	for	ADP
ftr-1851	1197	11	calculating	calculate	VERB
ftr-1851	1197	12	the	the	DET
ftr-1851	1197	13	net	net	ADJ
ftr-1851	1197	14	income	income	NOUN
ftr-1851	1197	15	attributable	attributable	ADJ
ftr-1851	1197	16	to	to	ADP
ftr-1851	1197	17	ira	ira	PROPN
ftr-1851	1197	18	contributions	contribution	NOUN
ftr-1851	1197	19	that	that	PRON
ftr-1851	1197	20	are	be	AUX
ftr-1851	1197	21	distributed	distribute	VERB
ftr-1851	1197	22	as	as	ADP
ftr-1851	1197	23	a	a	DET
ftr-1851	1197	24	returned	returned	ADJ
ftr-1851	1197	25	contribution	contribution	NOUN
ftr-1851	1197	26	under	under	ADP
ftr-1851	1197	27	§	§	PROPN
ftr-1851	1197	28	408(d)(4	408(d)(4	NUM
ftr-1851	1197	29	)	)	PUNCT
ftr-1851	1197	30	or	or	CCONJ
ftr-1851	1197	31	recharacterized	recharacterize	VERB
ftr-1851	1197	32	under	under	ADP
ftr-1851	1197	33	§	§	PROPN
ftr-1851	1197	34	408a(d)(6	408a(d)(6	NUM
ftr-1851	1197	35	)	)	PUNCT
ftr-1851	1197	36	.	.	PUNCT
ftr-1851	1198	1	the	the	DET
ftr-1851	1198	2	regulations	regulation	NOUN
ftr-1851	1198	3	are	be	AUX
ftr-1851	1198	4	applicable	applicable	ADJ
ftr-1851	1198	5	to	to	ADP
ftr-1851	1198	6	ira	ira	PROPN
ftr-1851	1198	7	contributions	contribution	NOUN
ftr-1851	1198	8	made	make	VERB
ftr-1851	1198	9	on	on	ADP
ftr-1851	1198	10	or	or	CCONJ
ftr-1851	1198	11	after	after	ADP
ftr-1851	1198	12	1/1/04	1/1/04	NUM
ftr-1851	1198	13	.	.	PUNCT
ftr-1851	1199	1	v.	v.	ADP
ftr-1851	1199	2	personal	personal	ADJ
ftr-1851	1199	3	income	income	NOUN
ftr-1851	1199	4	and	and	CCONJ
ftr-1851	1199	5	deductions	deduction	NOUN
ftr-1851	1199	6	a.	a.	NOUN
ftr-1851	1199	7	rates	rate	NOUN
ftr-1851	1199	8	1	1	NUM
ftr-1851	1199	9	.	.	PUNCT
ftr-1851	1200	1	dividends	dividend	NOUN
ftr-1851	1200	2	received	receive	VERB
ftr-1851	1200	3	are	be	AUX
ftr-1851	1200	4	to	to	PART
ftr-1851	1200	5	be	be	AUX
ftr-1851	1200	6	taxed	tax	VERB
ftr-1851	1200	7	at	at	ADP
ftr-1851	1200	8	capital	capital	NOUN
ftr-1851	1200	9	gains	gain	NOUN
ftr-1851	1200	10	rates	rate	NOUN
ftr-1851	1200	11	.	.	PUNCT
ftr-1851	1201	1	the	the	DET
ftr-1851	1201	2	2003	2003	NUM
ftr-1851	1201	3	act	act	NOUN
ftr-1851	1201	4	added	add	VERB
ftr-1851	1201	5	§	§	PROPN
ftr-1851	1201	6	1	1	NUM
ftr-1851	1201	7	(	(	PUNCT
ftr-1851	1201	8	h	h	NOUN
ftr-1851	1201	9	)	)	PUNCT
ftr-1851	1201	10	(	(	PUNCT
ftr-1851	1201	11	11	11	NUM
ftr-1851	1201	12	)	)	PUNCT
ftr-1851	1201	13	,	,	PUNCT
ftr-1851	1201	14	which	which	PRON
ftr-1851	1201	15	provides	provide	VERB
ftr-1851	1201	16	that	that	SCONJ
ftr-1851	1201	17	dividends	dividend	NOUN
ftr-1851	1201	18	received	receive	VERB
ftr-1851	1201	19	by	by	ADP
ftr-1851	1201	20	taxpayers	taxpayer	NOUN
ftr-1851	1201	21	other	other	ADJ
ftr-1851	1201	22	than	than	ADP
ftr-1851	1201	23	corporations	corporation	NOUN
ftr-1851	1201	24	generally	generally	ADV
ftr-1851	1201	25	will	will	AUX
ftr-1851	1201	26	be	be	AUX
ftr-1851	1201	27	taxed	tax	VERB
ftr-1851	1201	28	at	at	ADP
ftr-1851	1201	29	the	the	DET
ftr-1851	1201	30	same	same	ADJ
ftr-1851	1201	31	rate	rate	NOUN
ftr-1851	1201	32	as	as	ADP
ftr-1851	1201	33	long	long	ADJ
ftr-1851	1201	34	-	-	PUNCT
ftr-1851	1201	35	term	term	NOUN
ftr-1851	1201	36	capital	capital	NOUN
ftr-1851	1201	37	gains	gain	NOUN
ftr-1851	1201	38	,	,	PUNCT
ftr-1851	1201	39	i.e.	i.e.	X
ftr-1851	1201	40	,	,	PUNCT
ftr-1851	1201	41	15	15	NUM
ftr-1851	1201	42	percent	percent	NOUN
ftr-1851	1201	43	for	for	ADP
ftr-1851	1201	44	taxpayers	taxpayer	NOUN
ftr-1851	1201	45	otherwise	otherwise	ADV
ftr-1851	1201	46	taxable	taxable	ADJ
ftr-1851	1201	47	at	at	ADP
ftr-1851	1201	48	a	a	DET
ftr-1851	1201	49	rate	rate	NOUN
ftr-1851	1201	50	greater	great	ADJ
ftr-1851	1201	51	than	than	ADP
ftr-1851	1201	52	15	15	NUM
ftr-1851	1201	53	[	[	X
ftr-1851	1201	54	vol6	vol6	NOUN
ftr-1851	1201	55	:	:	PUNCT
ftr-1851	1201	56	si	si	PROPN
ftr-1851	1201	57	recent	recent	ADJ
ftr-1851	1201	58	developments	development	NOUN
ftr-1851	1201	59	in	in	ADP
ftr-1851	1201	60	federal	federal	ADJ
ftr-1851	1201	61	income	income	NOUN
ftr-1851	1201	62	taxation	taxation	NOUN
ftr-1851	1201	63	percent	percent	NOUN
ftr-1851	1201	64	;	;	PUNCT
ftr-1851	1201	65	and	and	CCONJ
ftr-1851	1201	66	five	five	NUM
ftr-1851	1201	67	percent	percent	NOUN
ftr-1851	1201	68	for	for	ADP
ftr-1851	1201	69	taxpayers	taxpayer	NOUN
ftr-1851	1201	70	otherwise	otherwise	ADV
ftr-1851	1201	71	at	at	ADP
ftr-1851	1201	72	10	10	NUM
ftr-1851	1201	73	or	or	CCONJ
ftr-1851	1201	74	15	15	NUM
ftr-1851	1201	75	percent	percent	NOUN
ftr-1851	1201	76	(	(	PUNCT
ftr-1851	1201	77	with	with	ADP
ftr-1851	1201	78	a	a	DET
ftr-1851	1201	79	special	special	ADJ
ftr-1851	1201	80	zero	zero	NUM
ftr-1851	1201	81	percent	percent	NOUN
ftr-1851	1201	82	rate	rate	NOUN
ftr-1851	1201	83	for	for	ADP
ftr-1851	1201	84	10and	10and	ADJ
ftr-1851	1201	85	15	15	NUM
ftr-1851	1201	86	-	-	PUNCT
ftr-1851	1201	87	percent	percent	NOUN
ftr-1851	1201	88	bracket	bracket	NOUN
ftr-1851	1201	89	taxpayers	taxpayer	NOUN
ftr-1851	1201	90	in	in	ADP
ftr-1851	1201	91	2008	2008	NUM
ftr-1851	1201	92	)	)	PUNCT
ftr-1851	1201	93	.	.	PUNCT
ftr-1851	1202	1	this	this	DET
ftr-1851	1202	2	rate	rate	NOUN
ftr-1851	1202	3	applies	apply	VERB
ftr-1851	1202	4	to	to	ADP
ftr-1851	1202	5	dividends	dividend	NOUN
ftr-1851	1202	6	received	receive	VERB
ftr-1851	1202	7	from	from	ADP
ftr-1851	1202	8	domestic	domestic	ADJ
ftr-1851	1202	9	and	and	CCONJ
ftr-1851	1202	10	qualified	qualified	ADJ
ftr-1851	1202	11	foreign	foreign	ADJ
ftr-1851	1202	12	corporations	corporation	NOUN
ftr-1851	1202	13	for	for	ADP
ftr-1851	1202	14	purposes	purpose	NOUN
ftr-1851	1202	15	of	of	ADP
ftr-1851	1202	16	both	both	CCONJ
ftr-1851	1202	17	the	the	DET
ftr-1851	1202	18	regular	regular	ADJ
ftr-1851	1202	19	tax	tax	NOUN
ftr-1851	1202	20	and	and	CCONJ
ftr-1851	1202	21	the	the	DET
ftr-1851	1202	22	alternative	alternative	ADJ
ftr-1851	1202	23	minimum	minimum	ADJ
ftr-1851	1202	24	tax	tax	NOUN
ftr-1851	1202	25	.	.	PUNCT
ftr-1851	1203	1	a	a	DET
ftr-1851	1203	2	dividend	dividend	NOUN
ftr-1851	1203	3	is	be	AUX
ftr-1851	1203	4	treated	treat	VERB
ftr-1851	1203	5	as	as	ADP
ftr-1851	1203	6	investment	investment	NOUN
ftr-1851	1203	7	income	income	NOUN
ftr-1851	1203	8	for	for	ADP
ftr-1851	1203	9	purposes	purpose	NOUN
ftr-1851	1203	10	of	of	ADP
ftr-1851	1203	11	determining	determine	VERB
ftr-1851	1203	12	the	the	DET
ftr-1851	1203	13	amount	amount	NOUN
ftr-1851	1203	14	of	of	ADP
ftr-1851	1203	15	deductible	deductible	ADJ
ftr-1851	1203	16	investment	investment	NOUN
ftr-1851	1203	17	interest	interest	NOUN
ftr-1851	1203	18	under	under	ADP
ftr-1851	1203	19	§	§	PROPN
ftr-1851	1203	20	163(d	163(d	NOUN
ftr-1851	1203	21	)	)	PUNCT
ftr-1851	1203	22	only	only	ADV
ftr-1851	1203	23	if	if	SCONJ
ftr-1851	1203	24	the	the	DET
ftr-1851	1203	25	taxpayer	taxpayer	NOUN
ftr-1851	1203	26	elects	elect	NOUN
ftr-1851	1203	27	to	to	PART
ftr-1851	1203	28	treat	treat	VERB
ftr-1851	1203	29	the	the	DET
ftr-1851	1203	30	dividend	dividend	NOUN
ftr-1851	1203	31	as	as	ADP
ftr-1851	1203	32	not	not	PART
ftr-1851	1203	33	eligible	eligible	ADJ
ftr-1851	1203	34	for	for	ADP
ftr-1851	1203	35	the	the	DET
ftr-1851	1203	36	reduced	reduce	VERB
ftr-1851	1203	37	rates	rate	NOUN
ftr-1851	1203	38	.	.	PUNCT
ftr-1851	1204	1	the	the	DET
ftr-1851	1204	2	provision	provision	NOUN
ftr-1851	1204	3	is	be	AUX
ftr-1851	1204	4	effective	effective	ADJ
ftr-1851	1204	5	for	for	ADP
ftr-1851	1204	6	taxable	taxable	ADJ
ftr-1851	1204	7	years	year	NOUN
ftr-1851	1204	8	beginning	begin	VERB
ftr-1851	1204	9	after	after	ADP
ftr-1851	1204	10	12/31/02	12/31/02	PROPN
ftr-1851	1204	11	,	,	PUNCT
ftr-1851	1204	12	and	and	CCONJ
ftr-1851	1204	13	beginning	begin	VERB
ftr-1851	1204	14	before	before	ADP
ftr-1851	1204	15	1/1/09	1/1/09	NUM
ftr-1851	1204	16	.	.	PROPN
ftr-1851	1204	17	0	0	NUM
ftr-1851	1204	18	note	note	VERB
ftr-1851	1204	19	that	that	SCONJ
ftr-1851	1204	20	§	§	PROPN
ftr-1851	1204	21	1	1	NUM
ftr-1851	1204	22	(	(	PUNCT
ftr-1851	1204	23	h	h	NOUN
ftr-1851	1204	24	)	)	PUNCT
ftr-1851	1204	25	(	(	PUNCT
ftr-1851	1204	26	11	11	NUM
ftr-1851	1204	27	)	)	PUNCT
ftr-1851	1204	28	treats	treat	VERB
ftr-1851	1204	29	dividends	dividend	NOUN
ftr-1851	1204	30	as	as	ADP
ftr-1851	1204	31	"	"	PUNCT
ftr-1851	1204	32	adjusted	adjusted	ADJ
ftr-1851	1204	33	net	net	ADJ
ftr-1851	1204	34	capital	capital	NOUN
ftr-1851	1204	35	gain	gain	NOUN
ftr-1851	1204	36	"	"	PUNCT
ftr-1851	1204	37	under	under	ADP
ftr-1851	1204	38	§	§	PROPN
ftr-1851	1204	39	1(h)(3	1(h)(3	NUM
ftr-1851	1204	40	)	)	PUNCT
ftr-1851	1204	41	,	,	PUNCT
ftr-1851	1204	42	even	even	ADV
ftr-1851	1204	43	though	though	SCONJ
ftr-1851	1204	44	the	the	DET
ftr-1851	1204	45	dividend	dividend	NOUN
ftr-1851	1204	46	itself	itself	PRON
ftr-1851	1204	47	(	(	PUNCT
ftr-1851	1204	48	in	in	ADP
ftr-1851	1204	49	contrast	contrast	NOUN
ftr-1851	1204	50	to	to	ADP
ftr-1851	1204	51	the	the	DET
ftr-1851	1204	52	stock	stock	NOUN
ftr-1851	1204	53	)	)	PUNCT
ftr-1851	1204	54	is	be	AUX
ftr-1851	1204	55	not	not	PART
ftr-1851	1204	56	a	a	DET
ftr-1851	1204	57	capital	capital	NOUN
ftr-1851	1204	58	asset	asset	NOUN
ftr-1851	1204	59	as	as	SCONJ
ftr-1851	1204	60	defined	define	VERB
ftr-1851	1204	61	in	in	ADP
ftr-1851	1204	62	§	§	PROPN
ftr-1851	1204	63	1221	1221	NUM
ftr-1851	1204	64	,	,	PUNCT
ftr-1851	1204	65	and	and	CCONJ
ftr-1851	1204	66	dividends	dividend	NOUN
ftr-1851	1204	67	are	be	AUX
ftr-1851	1204	68	not	not	PART
ftr-1851	1204	69	taken	take	VERB
ftr-1851	1204	70	into	into	ADP
ftr-1851	1204	71	account	account	NOUN
ftr-1851	1204	72	in	in	ADP
ftr-1851	1204	73	the	the	DET
ftr-1851	1204	74	calculation	calculation	NOUN
ftr-1851	1204	75	of	of	ADP
ftr-1851	1204	76	"	"	PUNCT
ftr-1851	1204	77	net	net	ADJ
ftr-1851	1204	78	capital	capital	NOUN
ftr-1851	1204	79	gain	gain	NOUN
ftr-1851	1204	80	"	"	PUNCT
ftr-1851	1204	81	under	under	ADP
ftr-1851	1204	82	§	§	PROPN
ftr-1851	1204	83	1222	1222	NUM
ftr-1851	1204	84	.	.	PUNCT
ftr-1851	1205	1	the	the	DET
ftr-1851	1205	2	principal	principal	ADJ
ftr-1851	1205	3	effect	effect	NOUN
ftr-1851	1205	4	of	of	ADP
ftr-1851	1205	5	this	this	DET
ftr-1851	1205	6	statutory	statutory	ADJ
ftr-1851	1205	7	construction	construction	NOUN
ftr-1851	1205	8	is	be	AUX
ftr-1851	1205	9	to	to	PART
ftr-1851	1205	10	extend	extend	VERB
ftr-1851	1205	11	the	the	DET
ftr-1851	1205	12	5	5	NUM
ftr-1851	1205	13	-	-	PUNCT
ftr-1851	1205	14	percent	percent	NOUN
ftr-1851	1205	15	and	and	CCONJ
ftr-1851	1205	16	15percent	15percent	NUM
ftr-1851	1205	17	maximum	maximum	ADJ
ftr-1851	1205	18	rates	rate	NOUN
ftr-1851	1205	19	under	under	ADP
ftr-1851	1205	20	§	§	PROPN
ftr-1851	1205	21	1	1	NUM
ftr-1851	1205	22	(	(	PUNCT
ftr-1851	1205	23	h	h	NOUN
ftr-1851	1205	24	)	)	PUNCT
ftr-1851	1205	25	to	to	ADP
ftr-1851	1205	26	dividends	dividend	NOUN
ftr-1851	1205	27	received	receive	VERB
ftr-1851	1205	28	by	by	ADP
ftr-1851	1205	29	taxpayers	taxpayer	NOUN
ftr-1851	1205	30	,	,	PUNCT
ftr-1851	1205	31	without	without	ADP
ftr-1851	1205	32	permitting	permit	VERB
ftr-1851	1205	33	capital	capital	NOUN
ftr-1851	1205	34	losses	loss	NOUN
ftr-1851	1205	35	to	to	PART
ftr-1851	1205	36	be	be	AUX
ftr-1851	1205	37	deducted	deduct	VERB
ftr-1851	1205	38	against	against	ADP
ftr-1851	1205	39	dividend	dividend	NOUN
ftr-1851	1205	40	income	income	NOUN
ftr-1851	1205	41	(	(	PUNCT
ftr-1851	1205	42	except	except	SCONJ
ftr-1851	1205	43	to	to	ADP
ftr-1851	1205	44	the	the	DET
ftr-1851	1205	45	extent	extent	NOUN
ftr-1851	1205	46	allowed	allow	VERB
ftr-1851	1205	47	by	by	ADP
ftr-1851	1205	48	§	§	PROPN
ftr-1851	1205	49	§	§	PROPN
ftr-1851	1205	50	1211	1211	NUM
ftr-1851	1205	51	and	and	CCONJ
ftr-1851	1205	52	1212	1212	NUM
ftr-1851	1205	53	)	)	PUNCT
ftr-1851	1205	54	.	.	PUNCT
ftr-1851	1206	1	a.	a.	NOUN
ftr-1851	1206	2	which	which	DET
ftr-1851	1206	3	dividends	dividend	NOUN
ftr-1851	1206	4	are	be	AUX
ftr-1851	1206	5	taxed	tax	VERB
ftr-1851	1206	6	at	at	ADP
ftr-1851	1206	7	capital	capital	NOUN
ftr-1851	1206	8	gains	gain	NOUN
ftr-1851	1206	9	rates	rate	NOUN
ftr-1851	1206	10	?	?	PUNCT
ftr-1851	1207	1	the	the	DET
ftr-1851	1207	2	2003	2003	NUM
ftr-1851	1207	3	act	act	NOUN
ftr-1851	1207	4	added	add	VERB
ftr-1851	1207	5	§	§	PROPN
ftr-1851	1207	6	1(h)(1	1(h)(1	PROPN
ftr-1851	1207	7	1	1	NUM
ftr-1851	1207	8	)	)	PUNCT
ftr-1851	1207	9	,	,	PUNCT
ftr-1851	1207	10	which	which	PRON
ftr-1851	1207	11	provides	provide	VERB
ftr-1851	1207	12	that	that	SCONJ
ftr-1851	1207	13	dividends	dividend	NOUN
ftr-1851	1207	14	received	receive	VERB
ftr-1851	1207	15	by	by	ADP
ftr-1851	1207	16	taxpayers	taxpayer	NOUN
ftr-1851	1207	17	other	other	ADJ
ftr-1851	1207	18	than	than	ADP
ftr-1851	1207	19	corporations	corporation	NOUN
ftr-1851	1207	20	generally	generally	ADV
ftr-1851	1207	21	will	will	AUX
ftr-1851	1207	22	be	be	AUX
ftr-1851	1207	23	taxed	tax	VERB
ftr-1851	1207	24	at	at	ADP
ftr-1851	1207	25	the	the	DET
ftr-1851	1207	26	same	same	ADJ
ftr-1851	1207	27	rate	rate	NOUN
ftr-1851	1207	28	as	as	ADP
ftr-1851	1207	29	long	long	ADJ
ftr-1851	1207	30	-	-	PUNCT
ftr-1851	1207	31	term	term	NOUN
ftr-1851	1207	32	capital	capital	NOUN
ftr-1851	1207	33	gains	gain	NOUN
ftr-1851	1207	34	,	,	PUNCT
ftr-1851	1207	35	i.e.	i.e.	X
ftr-1851	1207	36	,	,	PUNCT
ftr-1851	1207	37	15	15	NUM
ftr-1851	1207	38	percent	percent	NOUN
ftr-1851	1207	39	for	for	ADP
ftr-1851	1207	40	taxpayers	taxpayer	NOUN
ftr-1851	1207	41	otherwise	otherwise	ADV
ftr-1851	1207	42	taxable	taxable	ADJ
ftr-1851	1207	43	at	at	ADP
ftr-1851	1207	44	a	a	DET
ftr-1851	1207	45	rate	rate	NOUN
ftr-1851	1207	46	greater	great	ADJ
ftr-1851	1207	47	than	than	ADP
ftr-1851	1207	48	15	15	NUM
ftr-1851	1207	49	percent	percent	NOUN
ftr-1851	1207	50	;	;	PUNCT
ftr-1851	1207	51	and	and	CCONJ
ftr-1851	1207	52	five	five	NUM
ftr-1851	1207	53	percent	percent	NOUN
ftr-1851	1207	54	for	for	ADP
ftr-1851	1207	55	taxpayers	taxpayer	NOUN
ftr-1851	1207	56	otherwise	otherwise	ADV
ftr-1851	1207	57	at	at	ADP
ftr-1851	1207	58	10	10	NUM
ftr-1851	1207	59	or	or	CCONJ
ftr-1851	1207	60	15	15	NUM
ftr-1851	1207	61	percent	percent	NOUN
ftr-1851	1207	62	(	(	PUNCT
ftr-1851	1207	63	with	with	ADP
ftr-1851	1207	64	a	a	DET
ftr-1851	1207	65	special	special	ADJ
ftr-1851	1207	66	zero	zero	NUM
ftr-1851	1207	67	percent	percent	NOUN
ftr-1851	1207	68	rate	rate	NOUN
ftr-1851	1207	69	for	for	ADP
ftr-1851	1207	70	10and	10and	ADJ
ftr-1851	1207	71	15	15	NUM
ftr-1851	1207	72	-	-	PUNCT
ftr-1851	1207	73	percent	percent	NOUN
ftr-1851	1207	74	bracket	bracket	NOUN
ftr-1851	1207	75	taxpayers	taxpayer	NOUN
ftr-1851	1207	76	in	in	ADP
ftr-1851	1207	77	2008	2008	NUM
ftr-1851	1207	78	)	)	PUNCT
ftr-1851	1207	79	.	.	PUNCT
ftr-1851	1208	1	the	the	DET
ftr-1851	1208	2	conference	conference	NOUN
ftr-1851	1208	3	report	report	NOUN
ftr-1851	1208	4	states	state	VERB
ftr-1851	1208	5	:	:	PUNCT
ftr-1851	1208	6	under	under	ADP
ftr-1851	1208	7	[	[	PUNCT
ftr-1851	1208	8	§	§	PROPN
ftr-1851	1208	9	1(h)(11	1(h)(11	NUM
ftr-1851	1208	10	)	)	PUNCT
ftr-1851	1208	11	]	]	PUNCT
ftr-1851	1208	12	,	,	PUNCT
ftr-1851	1208	13	dividends	dividend	NOUN
ftr-1851	1208	14	received	receive	VERB
ftr-1851	1208	15	by	by	ADP
ftr-1851	1208	16	an	an	DET
ftr-1851	1208	17	individual	individual	ADJ
ftr-1851	1208	18	shareholder	shareholder	NOUN
ftr-1851	1208	19	from	from	ADP
ftr-1851	1208	20	domestic	domestic	ADJ
ftr-1851	1208	21	[	[	X
ftr-1851	1208	22	and	and	CCONJ
ftr-1851	1208	23	qualified	qualified	ADJ
ftr-1851	1208	24	foreign	foreign	ADJ
ftr-1851	1208	25	"	"	PUNCT
ftr-1851	1208	26	]	]	PUNCT
ftr-1851	1208	27	corporations	corporation	NOUN
ftr-1851	1208	28	are	be	AUX
ftr-1851	1208	29	taxed	tax	VERB
ftr-1851	1208	30	at	at	ADP
ftr-1851	1208	31	the	the	DET
ftr-1851	1208	32	same	same	ADJ
ftr-1851	1208	33	rates	rate	NOUN
ftr-1851	1208	34	that	that	PRON
ftr-1851	1208	35	apply	apply	VERB
ftr-1851	1208	36	to	to	ADP
ftr-1851	1208	37	net	net	ADJ
ftr-1851	1208	38	capital	capital	NOUN
ftr-1851	1208	39	gain	gain	NOUN
ftr-1851	1208	40	.	.	PUNCT
ftr-1851	1209	1	this	this	DET
ftr-1851	1209	2	treatment	treatment	NOUN
ftr-1851	1209	3	applies	apply	VERB
ftr-1851	1209	4	for	for	ADP
ftr-1851	1209	5	purposes	purpose	NOUN
ftr-1851	1209	6	of	of	ADP
ftr-1851	1209	7	both	both	CCONJ
ftr-1851	1209	8	the	the	DET
ftr-1851	1209	9	regular	regular	ADJ
ftr-1851	1209	10	tax	tax	NOUN
ftr-1851	1209	11	and	and	CCONJ
ftr-1851	1209	12	the	the	DET
ftr-1851	1209	13	alternative	alternative	ADJ
ftr-1851	1209	14	minimum	minimum	ADJ
ftr-1851	1209	15	tax	tax	NOUN
ftr-1851	1209	16	.	.	PUNCT
ftr-1851	1210	1	thus	thus	ADV
ftr-1851	1210	2	,	,	PUNCT
ftr-1851	1210	3	under	under	ADP
ftr-1851	1210	4	the	the	DET
ftr-1851	1210	5	provision	provision	NOUN
ftr-1851	1210	6	,	,	PUNCT
ftr-1851	1210	7	dividends	dividend	NOUN
ftr-1851	1210	8	will	will	AUX
ftr-1851	1210	9	be	be	AUX
ftr-1851	1210	10	taxed	tax	VERB
ftr-1851	1210	11	at	at	ADP
ftr-1851	1210	12	rates	rate	NOUN
ftr-1851	1210	13	of	of	ADP
ftr-1851	1210	14	five	five	NUM
ftr-1851	1210	15	and	and	CCONJ
ftr-1851	1210	16	15	15	NUM
ftr-1851	1210	17	percent	percent	NOUN
ftr-1851	1210	18	.	.	PUNCT
ftr-1851	1211	1	if	if	SCONJ
ftr-1851	1211	2	a	a	DET
ftr-1851	1211	3	shareholder	shareholder	NOUN
ftr-1851	1211	4	does	do	AUX
ftr-1851	1211	5	not	not	PART
ftr-1851	1211	6	hold	hold	VERB
ftr-1851	1211	7	a	a	DET
ftr-1851	1211	8	share	share	NOUN
ftr-1851	1211	9	of	of	ADP
ftr-1851	1211	10	stock	stock	NOUN
ftr-1851	1211	11	for	for	ADP
ftr-1851	1211	12	more	more	ADJ
ftr-1851	1211	13	than	than	ADP
ftr-1851	1211	14	[	[	X
ftr-1851	1211	15	60	60	NUM
ftr-1851	1211	16	]	]	SYM
ftr-1851	1211	17	days	day	NOUN
ftr-1851	1211	18	during	during	ADP
ftr-1851	1211	19	the	the	DET
ftr-1851	1211	20	[	[	X
ftr-1851	1211	21	120]-day	120]-day	PROPN
ftr-1851	1211	22	period	period	NOUN
ftr-1851	1211	23	beginning	begin	VERB
ftr-1851	1211	24	[	[	X
ftr-1851	1211	25	60	60	NUM
ftr-1851	1211	26	]	]	SYM
ftr-1851	1211	27	days	day	NOUN
ftr-1851	1211	28	before	before	ADP
ftr-1851	1211	29	the	the	DET
ftr-1851	1211	30	ex	ex	NOUN
ftr-1851	1211	31	-	-	ADJ
ftr-1851	1211	32	dividend	dividend	ADJ
ftr-1851	1211	33	date	date	NOUN
ftr-1851	1211	34	(	(	PUNCT
ftr-1851	1211	35	as	as	SCONJ
ftr-1851	1211	36	measured	measure	VERB
ftr-1851	1211	37	under	under	ADP
ftr-1851	1211	38	section	section	NOUN
ftr-1851	1211	39	246(c	246(c	PROPN
ftr-1851	1211	40	)	)	PUNCT
ftr-1851	1211	41	)	)	PUNCT
ftr-1851	1211	42	,	,	PUNCT
ftr-1851	1211	43	dividends	dividend	NOUN
ftr-1851	1211	44	received	receive	VERB
ftr-1851	1211	45	on	on	ADP
ftr-1851	1211	46	the	the	DET
ftr-1851	1211	47	stock	stock	NOUN
ftr-1851	1211	48	are	be	AUX
ftr-1851	1211	49	not	not	PART
ftr-1851	1211	50	eligible	eligible	ADJ
ftr-1851	1211	51	for	for	ADP
ftr-1851	1211	52	the	the	DET
ftr-1851	1211	53	reduced	reduce	VERB
ftr-1851	1211	54	rates	rate	NOUN
ftr-1851	1211	55	.	.	PUNCT
ftr-1851	1212	1	also	also	ADV
ftr-1851	1212	2	,	,	PUNCT
ftr-1851	1212	3	the	the	DET
ftr-1851	1212	4	reduced	reduce	VERB
ftr-1851	1212	5	rates	rate	NOUN
ftr-1851	1212	6	are	be	AUX
ftr-1851	1212	7	not	not	PART
ftr-1851	1212	8	available	available	ADJ
ftr-1851	1212	9	for	for	ADP
ftr-1851	1212	10	dividends	dividend	NOUN
ftr-1851	1212	11	to	to	ADP
ftr-1851	1212	12	the	the	DET
ftr-1851	1212	13	extent	extent	NOUN
ftr-1851	1212	14	that	that	SCONJ
ftr-1851	1212	15	the	the	DET
ftr-1851	1212	16	taxpayer	taxpayer	NOUN
ftr-1851	1212	17	is	be	AUX
ftr-1851	1212	18	obligated	obligate	VERB
ftr-1851	1212	19	to	to	PART
ftr-1851	1212	20	make	make	VERB
ftr-1851	1212	21	related	related	ADJ
ftr-1851	1212	22	payments	payment	NOUN
ftr-1851	1212	23	with	with	ADP
ftr-1851	1212	24	respect	respect	NOUN
ftr-1851	1212	25	to	to	ADP
ftr-1851	1212	26	positions	position	NOUN
ftr-1851	1212	27	in	in	ADP
ftr-1851	1212	28	substantially	substantially	ADV
ftr-1851	1212	29	similar	similar	ADJ
ftr-1851	1212	30	or	or	CCONJ
ftr-1851	1212	31	related	related	ADJ
ftr-1851	1212	32	property	property	NOUN
ftr-1851	1212	33	.	.	PUNCT
ftr-1851	1213	1	if	if	SCONJ
ftr-1851	1213	2	an	an	DET
ftr-1851	1213	3	individual	individual	NOUN
ftr-1851	1213	4	receives	receive	VERB
ftr-1851	1213	5	an	an	DET
ftr-1851	1213	6	extraordinary	extraordinary	ADJ
ftr-1851	1213	7	dividend	dividend	NOUN
ftr-1851	1213	8	(	(	PUNCT
ftr-1851	1213	9	within	within	ADP
ftr-1851	1213	10	the	the	DET
ftr-1851	1213	11	meaning	meaning	NOUN
ftr-1851	1213	12	of	of	ADP
ftr-1851	1213	13	section	section	NOUN
ftr-1851	1213	14	1059(c	1059(c	NUM
ftr-1851	1213	15	)	)	PUNCT
ftr-1851	1213	16	)	)	PUNCT
ftr-1851	1214	1	eligible	eligible	ADJ
ftr-1851	1214	2	for	for	ADP
ftr-1851	1214	3	the	the	DET
ftr-1851	1214	4	reduced	reduce	VERB
ftr-1851	1214	5	rates	rate	NOUN
ftr-1851	1214	6	with	with	ADP
ftr-1851	1214	7	respect	respect	NOUN
ftr-1851	1214	8	to	to	ADP
ftr-1851	1214	9	any	any	DET
ftr-1851	1214	10	share	share	NOUN
ftr-1851	1214	11	of	of	ADP
ftr-1851	1214	12	stock	stock	NOUN
ftr-1851	1214	13	,	,	PUNCT
ftr-1851	1214	14	any	any	DET
ftr-1851	1214	15	loss	loss	NOUN
ftr-1851	1214	16	on	on	ADP
ftr-1851	1214	17	the	the	DET
ftr-1851	1214	18	sale	sale	NOUN
ftr-1851	1214	19	of	of	ADP
ftr-1851	1214	20	the	the	DET
ftr-1851	1214	21	stock	stock	NOUN
ftr-1851	1214	22	is	be	AUX
ftr-1851	1214	23	treated	treat	VERB
ftr-1851	1214	24	as	as	ADP
ftr-1851	1214	25	a	a	DET
ftr-1851	1214	26	long	long	ADJ
ftr-1851	1214	27	-	-	PUNCT
ftr-1851	1214	28	term	term	NOUN
ftr-1851	1214	29	capital	capital	NOUN
ftr-1851	1214	30	loss	loss	NOUN
ftr-1851	1214	31	to	to	ADP
ftr-1851	1214	32	the	the	DET
ftr-1851	1214	33	extent	extent	NOUN
ftr-1851	1214	34	of	of	ADP
ftr-1851	1214	35	the	the	DET
ftr-1851	1214	36	dividend	dividend	NOUN
ftr-1851	1214	37	.	.	PUNCT
ftr-1851	1215	1	11	11	NUM
ftr-1851	1215	2	.	.	PUNCT
ftr-1851	1216	1	qualified	qualified	ADJ
ftr-1851	1216	2	foreign	foreign	ADJ
ftr-1851	1216	3	corporations	corporation	NOUN
ftr-1851	1216	4	include	include	VERB
ftr-1851	1216	5	those	those	PRON
ftr-1851	1216	6	"	"	PUNCT
ftr-1851	1216	7	eligible	eligible	ADJ
ftr-1851	1216	8	for	for	ADP
ftr-1851	1216	9	the	the	DET
ftr-1851	1216	10	benefits	benefit	NOUN
ftr-1851	1216	11	of	of	ADP
ftr-1851	1216	12	a	a	DET
ftr-1851	1216	13	comprehensive	comprehensive	ADJ
ftr-1851	1216	14	income	income	NOUN
ftr-1851	1216	15	tax	tax	NOUN
ftr-1851	1216	16	treaty	treaty	NOUN
ftr-1851	1216	17	[	[	X
ftr-1851	1216	18	other	other	ADJ
ftr-1851	1216	19	than	than	ADP
ftr-1851	1216	20	the	the	DET
ftr-1851	1216	21	barbados	barbado	NOUN
ftr-1851	1216	22	treaty	treaty	NOUN
ftr-1851	1216	23	]	]	PUNCT
ftr-1851	1216	24	"	"	PUNCT
ftr-1851	1216	25	and	and	CCONJ
ftr-1851	1216	26	those	those	PRON
ftr-1851	1216	27	paid	pay	VERB
ftr-1851	1216	28	"	"	PUNCT
ftr-1851	1216	29	with	with	ADP
ftr-1851	1216	30	respect	respect	NOUN
ftr-1851	1216	31	to	to	ADP
ftr-1851	1216	32	stock	stock	NOUN
ftr-1851	1216	33	that	that	PRON
ftr-1851	1216	34	is	be	AUX
ftr-1851	1216	35	readily	readily	ADV
ftr-1851	1216	36	tradable	tradable	ADJ
ftr-1851	1216	37	on	on	ADP
ftr-1851	1216	38	an	an	DET
ftr-1851	1216	39	established	establish	VERB
ftr-1851	1216	40	securities	security	NOUN
ftr-1851	1216	41	market	market	NOUN
ftr-1851	1216	42	in	in	ADP
ftr-1851	1216	43	the	the	DET
ftr-1851	1216	44	united	united	PROPN
ftr-1851	1216	45	states	states	PROPN
ftr-1851	1216	46	[	[	X
ftr-1851	1216	47	including	include	VERB
ftr-1851	1216	48	those	those	PRON
ftr-1851	1216	49	whose	whose	DET
ftr-1851	1216	50	stock	stock	NOUN
ftr-1851	1216	51	is	be	AUX
ftr-1851	1216	52	traded	trade	VERB
ftr-1851	1216	53	in	in	ADP
ftr-1851	1216	54	the	the	DET
ftr-1851	1216	55	form	form	NOUN
ftr-1851	1216	56	of	of	ADP
ftr-1851	1216	57	american	american	ADJ
ftr-1851	1216	58	depository	depository	NOUN
ftr-1851	1216	59	receipts	receipt	NOUN
ftr-1851	1216	60	]	]	PUNCT
ftr-1851	1216	61	.	.	PUNCT
ftr-1851	1216	62	"	"	PUNCT
ftr-1851	1217	1	20041	20041	NUM
ftr-1851	1217	2	florida	florida	PROPN
ftr-1851	1217	3	tax	tax	NOUN
ftr-1851	1217	4	review	review	NOUN
ftr-1851	1217	5	*	*	PUNCT
ftr-1851	1217	6	the	the	DET
ftr-1851	1217	7	15and	15and	ADJ
ftr-1851	1217	8	25	25	NUM
ftr-1851	1217	9	-	-	PUNCT
ftr-1851	1217	10	percent	percent	NOUN
ftr-1851	1217	11	rates	rate	NOUN
ftr-1851	1217	12	under	under	ADP
ftr-1851	1217	13	§	§	PROPN
ftr-1851	1217	14	11	11	NUM
ftr-1851	1217	15	on	on	ADP
ftr-1851	1217	16	corporate	corporate	ADJ
ftr-1851	1217	17	taxable	taxable	ADJ
ftr-1851	1217	18	income	income	NOUN
ftr-1851	1217	19	of	of	ADP
ftr-1851	1217	20	$	$	SYM
ftr-1851	1217	21	75,000	75,000	NUM
ftr-1851	1217	22	or	or	CCONJ
ftr-1851	1217	23	less	less	ADJ
ftr-1851	1217	24	make	make	VERB
ftr-1851	1217	25	it	it	PRON
ftr-1851	1217	26	advantageous	advantageous	ADJ
ftr-1851	1217	27	to	to	PART
ftr-1851	1217	28	pay	pay	VERB
ftr-1851	1217	29	dividends	dividend	NOUN
ftr-1851	1217	30	out	out	ADP
ftr-1851	1217	31	of	of	ADP
ftr-1851	1217	32	corporate	corporate	ADJ
ftr-1851	1217	33	earnings	earning	NOUN
ftr-1851	1217	34	,	,	PUNCT
ftr-1851	1217	35	as	as	SCONJ
ftr-1851	1217	36	opposed	oppose	VERB
ftr-1851	1217	37	to	to	ADP
ftr-1851	1217	38	paying	pay	VERB
ftr-1851	1217	39	"	"	PUNCT
ftr-1851	1217	40	zeroing	zero	VERB
ftr-1851	1217	41	out	out	ADP
ftr-1851	1217	42	"	"	PUNCT
ftr-1851	1217	43	the	the	DET
ftr-1851	1217	44	corporation	corporation	NOUN
ftr-1851	1217	45	with	with	ADP
ftr-1851	1217	46	shareholder	shareholder	NOUN
ftr-1851	1217	47	/	/	SYM
ftr-1851	1217	48	employee	employee	NOUN
ftr-1851	1217	49	compensation	compensation	NOUN
ftr-1851	1217	50	.	.	PUNCT
ftr-1851	1218	1	this	this	DET
ftr-1851	1218	2	strategy	strategy	NOUN
ftr-1851	1218	3	does	do	AUX
ftr-1851	1218	4	not	not	PART
ftr-1851	1218	5	work	work	VERB
ftr-1851	1218	6	for	for	ADP
ftr-1851	1218	7	professional	professional	ADJ
ftr-1851	1218	8	services	service	NOUN
ftr-1851	1218	9	corporations	corporation	NOUN
ftr-1851	1218	10	,	,	PUNCT
ftr-1851	1218	11	the	the	DET
ftr-1851	1218	12	income	income	NOUN
ftr-1851	1218	13	of	of	ADP
ftr-1851	1218	14	which	which	PRON
ftr-1851	1218	15	is	be	AUX
ftr-1851	1218	16	taxed	tax	VERB
ftr-1851	1218	17	at	at	ADP
ftr-1851	1218	18	a	a	DET
ftr-1851	1218	19	flat	flat	ADJ
ftr-1851	1218	20	rate	rate	NOUN
ftr-1851	1218	21	of	of	ADP
ftr-1851	1218	22	35	35	NUM
ftr-1851	1218	23	percent	percent	NOUN
ftr-1851	1218	24	.	.	PUNCT
ftr-1851	1219	1	*	*	PUNCT
ftr-1851	1219	2	note	note	VERB
ftr-1851	1219	3	that	that	SCONJ
ftr-1851	1219	4	the	the	DET
ftr-1851	1219	5	60	60	NUM
ftr-1851	1219	6	-	-	PUNCT
ftr-1851	1219	7	day	day	NOUN
ftr-1851	1219	8	holding	holding	NOUN
ftr-1851	1219	9	period	period	NOUN
ftr-1851	1219	10	can	can	AUX
ftr-1851	1219	11	not	not	PART
ftr-1851	1219	12	be	be	AUX
ftr-1851	1219	13	satisfied	satisfied	ADJ
ftr-1851	1219	14	by	by	ADP
ftr-1851	1219	15	stock	stock	NOUN
ftr-1851	1219	16	that	that	PRON
ftr-1851	1219	17	is	be	AUX
ftr-1851	1219	18	acquired	acquire	VERB
ftr-1851	1219	19	one	one	NUM
ftr-1851	1219	20	day	day	NOUN
ftr-1851	1219	21	before	before	ADP
ftr-1851	1219	22	the	the	DET
ftr-1851	1219	23	ex	ex	NOUN
ftr-1851	1219	24	-	-	NOUN
ftr-1851	1219	25	dividend	dividend	ADJ
ftr-1851	1219	26	date	date	NOUN
ftr-1851	1219	27	.	.	PUNCT
ftr-1851	1220	1	this	this	DET
ftr-1851	1220	2	anomaly	anomaly	NOUN
ftr-1851	1220	3	is	be	AUX
ftr-1851	1220	4	to	to	PART
ftr-1851	1220	5	be	be	AUX
ftr-1851	1220	6	retroactively	retroactively	ADV
ftr-1851	1220	7	corrected	correct	VERB
ftr-1851	1220	8	in	in	ADP
ftr-1851	1220	9	the	the	DET
ftr-1851	1220	10	tax	tax	NOUN
ftr-1851	1220	11	technical	technical	ADJ
ftr-1851	1220	12	corrections	correction	NOUN
ftr-1851	1220	13	bill	bill	NOUN
ftr-1851	1220	14	(	(	PUNCT
ftr-1851	1220	15	h.r	h.r	PROPN
ftr-1851	1220	16	.	.	PROPN
ftr-1851	1220	17	3654	3654	NUM
ftr-1851	1220	18	)	)	PUNCT
ftr-1851	1220	19	,	,	PUNCT
ftr-1851	1220	20	which	which	PRON
ftr-1851	1220	21	was	be	AUX
ftr-1851	1220	22	introduced	introduce	VERB
ftr-1851	1220	23	by	by	ADP
ftr-1851	1220	24	ways	way	NOUN
ftr-1851	1220	25	&	&	CCONJ
ftr-1851	1220	26	means	mean	VERB
ftr-1851	1220	27	committee	committee	PROPN
ftr-1851	1220	28	chair	chair	PROPN
ftr-1851	1220	29	thomas	thomas	PROPN
ftr-1851	1220	30	and	and	CCONJ
ftr-1851	1220	31	ranking	rank	VERB
ftr-1851	1220	32	minority	minority	NOUN
ftr-1851	1220	33	member	member	NOUN
ftr-1851	1220	34	rangel	rangel	NOUN
ftr-1851	1220	35	.	.	PUNCT
ftr-1851	1221	1	2003	2003	NUM
ftr-1851	1221	2	tnt	tnt	PROPN
ftr-1851	1221	3	236	236	NUM
ftr-1851	1221	4	-	-	SYM
ftr-1851	1221	5	1	1	NUM
ftr-1851	1221	6	.	.	PUNCT
ftr-1851	1221	7	b.	b.	PROPN
ftr-1851	1221	8	investment	investment	PROPN
ftr-1851	1221	9	income	income	NOUN
ftr-1851	1221	10	§	§	PROPN
ftr-1851	1221	11	163(d	163(d	PROPN
ftr-1851	1221	12	)	)	PUNCT
ftr-1851	1221	13	limitations	limitation	NOUN
ftr-1851	1221	14	may	may	AUX
ftr-1851	1221	15	lead	lead	VERB
ftr-1851	1221	16	to	to	ADP
ftr-1851	1221	17	a	a	DET
ftr-1851	1221	18	taxpayer	taxpayer	NOUN
ftr-1851	1221	19	election	election	NOUN
ftr-1851	1221	20	to	to	PART
ftr-1851	1221	21	have	have	VERB
ftr-1851	1221	22	dividends	dividend	NOUN
ftr-1851	1221	23	taxed	tax	VERB
ftr-1851	1221	24	at	at	ADP
ftr-1851	1221	25	regular	regular	ADJ
ftr-1851	1221	26	rates	rate	NOUN
ftr-1851	1221	27	.	.	PUNCT
ftr-1851	1222	1	the	the	DET
ftr-1851	1222	2	existence	existence	NOUN
ftr-1851	1222	3	of	of	ADP
ftr-1851	1222	4	a	a	DET
ftr-1851	1222	5	preferential	preferential	ADJ
ftr-1851	1222	6	rate	rate	NOUN
ftr-1851	1222	7	for	for	ADP
ftr-1851	1222	8	dividends	dividend	NOUN
ftr-1851	1222	9	gives	give	VERB
ftr-1851	1222	10	rise	rise	NOUN
ftr-1851	1222	11	to	to	ADP
ftr-1851	1222	12	tax	tax	NOUN
ftr-1851	1222	13	arbitrage	arbitrage	NOUN
ftr-1851	1222	14	possibilities	possibility	NOUN
ftr-1851	1222	15	similar	similar	ADJ
ftr-1851	1222	16	to	to	ADP
ftr-1851	1222	17	those	those	PRON
ftr-1851	1222	18	that	that	PRON
ftr-1851	1222	19	arise	arise	VERB
ftr-1851	1222	20	when	when	SCONJ
ftr-1851	1222	21	an	an	DET
ftr-1851	1222	22	interest	interest	NOUN
ftr-1851	1222	23	deduction	deduction	NOUN
ftr-1851	1222	24	is	be	AUX
ftr-1851	1222	25	allowed	allow	VERB
ftr-1851	1222	26	with	with	ADP
ftr-1851	1222	27	respect	respect	NOUN
ftr-1851	1222	28	investments	investment	NOUN
ftr-1851	1222	29	that	that	PRON
ftr-1851	1222	30	produce	produce	VERB
ftr-1851	1222	31	only	only	ADV
ftr-1851	1222	32	tax	tax	NOUN
ftr-1851	1222	33	-	-	PUNCT
ftr-1851	1222	34	favored	favor	VERB
ftr-1851	1222	35	capital	capital	NOUN
ftr-1851	1222	36	gains	gain	NOUN
ftr-1851	1222	37	,	,	PUNCT
ftr-1851	1222	38	for	for	ADP
ftr-1851	1222	39	which	which	PRON
ftr-1851	1222	40	§	§	PROPN
ftr-1851	1222	41	163(d	163(d	NOUN
ftr-1851	1222	42	)	)	PUNCT
ftr-1851	1222	43	historically	historically	ADV
ftr-1851	1222	44	has	have	VERB
ftr-1851	1222	45	limited	limit	VERB
ftr-1851	1222	46	interest	interest	NOUN
ftr-1851	1222	47	deductions	deduction	NOUN
ftr-1851	1222	48	.	.	PUNCT
ftr-1851	1223	1	accordingly	accordingly	ADV
ftr-1851	1223	2	,	,	PUNCT
ftr-1851	1223	3	the	the	DET
ftr-1851	1223	4	2003	2003	NUM
ftr-1851	1223	5	act	act	NOUN
ftr-1851	1223	6	amended	amend	VERB
ftr-1851	1223	7	§	§	PROPN
ftr-1851	1223	8	163(d)(4	163(d)(4	NUM
ftr-1851	1223	9	)	)	PUNCT
ftr-1851	1223	10	to	to	PART
ftr-1851	1223	11	exclude	exclude	VERB
ftr-1851	1223	12	from	from	ADP
ftr-1851	1223	13	the	the	DET
ftr-1851	1223	14	definition	definition	NOUN
ftr-1851	1223	15	of	of	ADP
ftr-1851	1223	16	net	net	ADJ
ftr-1851	1223	17	investment	investment	NOUN
ftr-1851	1223	18	income	income	NOUN
ftr-1851	1223	19	any	any	DET
ftr-1851	1223	20	dividends	dividend	NOUN
ftr-1851	1223	21	that	that	PRON
ftr-1851	1223	22	are	be	AUX
ftr-1851	1223	23	taxed	tax	VERB
ftr-1851	1223	24	at	at	ADP
ftr-1851	1223	25	preferential	preferential	ADJ
ftr-1851	1223	26	rates	rate	NOUN
ftr-1851	1223	27	under	under	ADP
ftr-1851	1223	28	§	§	PROPN
ftr-1851	1223	29	1(h	1(h	NUM
ftr-1851	1223	30	)	)	PUNCT
ftr-1851	1223	31	.	.	PUNCT
ftr-1851	1224	1	however	however	ADV
ftr-1851	1224	2	,	,	PUNCT
ftr-1851	1224	3	§	§	PROPN
ftr-1851	1224	4	§	§	PROPN
ftr-1851	1224	5	1(h)(1	1(h)(1	NUM
ftr-1851	1224	6	1)(d)(i	1)(d)(i	NUM
ftr-1851	1224	7	)	)	PUNCT
ftr-1851	1224	8	and	and	CCONJ
ftr-1851	1224	9	163(d)(4)(b	163(d)(4)(b	NUM
ftr-1851	1224	10	)	)	PUNCT
ftr-1851	1224	11	allow	allow	VERB
ftr-1851	1224	12	taxpayers	taxpayer	NOUN
ftr-1851	1224	13	to	to	PART
ftr-1851	1224	14	elect	elect	VERB
ftr-1851	1224	15	to	to	PART
ftr-1851	1224	16	forgo	forgo	VERB
ftr-1851	1224	17	the	the	DET
ftr-1851	1224	18	preferential	preferential	ADJ
ftr-1851	1224	19	rates	rate	NOUN
ftr-1851	1224	20	for	for	ADP
ftr-1851	1224	21	dividends	dividend	NOUN
ftr-1851	1224	22	and	and	CCONJ
ftr-1851	1224	23	to	to	PART
ftr-1851	1224	24	treat	treat	VERB
ftr-1851	1224	25	the	the	DET
ftr-1851	1224	26	dividends	dividend	NOUN
ftr-1851	1224	27	as	as	ADP
ftr-1851	1224	28	investment	investment	NOUN
ftr-1851	1224	29	income	income	NOUN
ftr-1851	1224	30	for	for	ADP
ftr-1851	1224	31	purposes	purpose	NOUN
ftr-1851	1224	32	of	of	ADP
ftr-1851	1224	33	§	§	PROPN
ftr-1851	1224	34	163(d	163(d	PROPN
ftr-1851	1224	35	)	)	PUNCT
ftr-1851	1224	36	.	.	PUNCT
ftr-1851	1225	1	if	if	SCONJ
ftr-1851	1225	2	a	a	DET
ftr-1851	1225	3	taxpayer	taxpayer	NOUN
ftr-1851	1225	4	does	do	AUX
ftr-1851	1225	5	not	not	PART
ftr-1851	1225	6	have	have	VERB
ftr-1851	1225	7	other	other	ADJ
ftr-1851	1225	8	investment	investment	NOUN
ftr-1851	1225	9	income	income	NOUN
ftr-1851	1225	10	against	against	ADP
ftr-1851	1225	11	which	which	PRON
ftr-1851	1225	12	investment	investment	NOUN
ftr-1851	1225	13	interest	interest	NOUN
ftr-1851	1225	14	may	may	AUX
ftr-1851	1225	15	be	be	AUX
ftr-1851	1225	16	deducted	deduct	VERB
ftr-1851	1225	17	under	under	ADP
ftr-1851	1225	18	§	§	PROPN
ftr-1851	1225	19	163(d	163(d	PROPN
ftr-1851	1225	20	)	)	PUNCT
ftr-1851	1225	21	,	,	PUNCT
ftr-1851	1225	22	it	it	PRON
ftr-1851	1225	23	may	may	AUX
ftr-1851	1225	24	be	be	AUX
ftr-1851	1225	25	to	to	ADP
ftr-1851	1225	26	the	the	DET
ftr-1851	1225	27	taxpayer	taxpayer	NOUN
ftr-1851	1225	28	's	's	PART
ftr-1851	1225	29	advantage	advantage	NOUN
ftr-1851	1225	30	to	to	PART
ftr-1851	1225	31	elect	elect	VERB
ftr-1851	1225	32	not	not	PART
ftr-1851	1225	33	to	to	PART
ftr-1851	1225	34	have	have	VERB
ftr-1851	1225	35	the	the	DET
ftr-1851	1225	36	preferential	preferential	ADJ
ftr-1851	1225	37	rates	rate	NOUN
ftr-1851	1225	38	under	under	ADP
ftr-1851	1225	39	§	§	PROPN
ftr-1851	1225	40	1(h	1(h	NUM
ftr-1851	1225	41	)	)	PUNCT
ftr-1851	1225	42	apply	apply	VERB
ftr-1851	1225	43	to	to	ADP
ftr-1851	1225	44	an	an	DET
ftr-1851	1225	45	amount	amount	NOUN
ftr-1851	1225	46	of	of	ADP
ftr-1851	1225	47	dividend	dividend	NOUN
ftr-1851	1225	48	income	income	NOUN
ftr-1851	1225	49	equal	equal	ADJ
ftr-1851	1225	50	to	to	ADP
ftr-1851	1225	51	the	the	DET
ftr-1851	1225	52	amount	amount	NOUN
ftr-1851	1225	53	of	of	ADP
ftr-1851	1225	54	investment	investment	NOUN
ftr-1851	1225	55	interest	interest	NOUN
ftr-1851	1225	56	that	that	PRON
ftr-1851	1225	57	otherwise	otherwise	ADV
ftr-1851	1225	58	would	would	AUX
ftr-1851	1225	59	be	be	AUX
ftr-1851	1225	60	nondeductible	nondeductible	ADJ
ftr-1851	1225	61	by	by	ADP
ftr-1851	1225	62	virtue	virtue	NOUN
ftr-1851	1225	63	of	of	ADP
ftr-1851	1225	64	§	§	PROPN
ftr-1851	1225	65	163(d	163(d	PROPN
ftr-1851	1225	66	)	)	PUNCT
ftr-1851	1225	67	.	.	PUNCT
ftr-1851	1226	1	c.	c.	NOUN
ftr-1851	1226	2	payments	payment	NOUN
ftr-1851	1226	3	in	in	ADP
ftr-1851	1226	4	lieu	lieu	NOUN
ftr-1851	1226	5	of	of	ADP
ftr-1851	1226	6	dividends	dividend	NOUN
ftr-1851	1226	7	are	be	AUX
ftr-1851	1226	8	not	not	PART
ftr-1851	1226	9	eligible	eligible	ADJ
ftr-1851	1226	10	for	for	ADP
ftr-1851	1226	11	the	the	DET
ftr-1851	1226	12	exclusion	exclusion	NOUN
ftr-1851	1226	13	.	.	PUNCT
ftr-1851	1227	1	see	see	VERB
ftr-1851	1227	2	§	§	PROPN
ftr-1851	1227	3	6042(a	6042(a	NOUN
ftr-1851	1227	4	)	)	PUNCT
ftr-1851	1227	5	and	and	CCONJ
ftr-1851	1227	6	6045(d	6045(d	NUM
ftr-1851	1227	7	)	)	PUNCT
ftr-1851	1227	8	,	,	PUNCT
ftr-1851	1227	9	relating	relate	VERB
ftr-1851	1227	10	to	to	ADP
ftr-1851	1227	11	statements	statement	NOUN
ftr-1851	1227	12	required	require	VERB
ftr-1851	1227	13	to	to	PART
ftr-1851	1227	14	be	be	AUX
ftr-1851	1227	15	furnished	furnish	VERB
ftr-1851	1227	16	by	by	ADP
ftr-1851	1227	17	brokers	broker	NOUN
ftr-1851	1227	18	regarding	regard	VERB
ftr-1851	1227	19	these	these	DET
ftr-1851	1227	20	payments	payment	NOUN
ftr-1851	1227	21	.	.	PUNCT
ftr-1851	1228	1	notice	notice	VERB
ftr-1851	1228	2	2003	2003	NUM
ftr-1851	1228	3	-	-	SYM
ftr-1851	1228	4	67	67	NUM
ftr-1851	1228	5	,	,	PUNCT
ftr-1851	1228	6	2003	2003	NUM
ftr-1851	1228	7	-	-	SYM
ftr-1851	1228	8	40	40	NUM
ftr-1851	1228	9	i.r.b	i.r.b	NOUN
ftr-1851	1228	10	.	.	PUNCT
ftr-1851	1229	1	752	752	NUM
ftr-1851	1229	2	(	(	PUNCT
ftr-1851	1229	3	9/16/03	9/16/03	NUM
ftr-1851	1229	4	)	)	PUNCT
ftr-1851	1229	5	.	.	PUNCT
ftr-1851	1230	1	this	this	DET
ftr-1851	1230	2	notice	notice	NOUN
ftr-1851	1230	3	provides	provide	VERB
ftr-1851	1230	4	guidance	guidance	NOUN
ftr-1851	1230	5	for	for	ADP
ftr-1851	1230	6	brokers	broker	NOUN
ftr-1851	1230	7	and	and	CCONJ
ftr-1851	1230	8	individuals	individual	NOUN
ftr-1851	1230	9	regarding	regard	VERB
ftr-1851	1230	10	payments	payment	NOUN
ftr-1851	1230	11	in	in	ADP
ftr-1851	1230	12	lieu	lieu	NOUN
ftr-1851	1230	13	of	of	ADP
ftr-1851	1230	14	dividends	dividend	NOUN
ftr-1851	1230	15	(	(	PUNCT
ftr-1851	1230	16	sometimes	sometimes	ADV
ftr-1851	1230	17	called	call	VERB
ftr-1851	1230	18	"	"	PUNCT
ftr-1851	1230	19	substitute	substitute	NOUN
ftr-1851	1230	20	payments	payment	NOUN
ftr-1851	1230	21	"	"	PUNCT
ftr-1851	1230	22	)	)	PUNCT
ftr-1851	1230	23	.	.	PUNCT
ftr-1851	1231	1	brokers	broker	NOUN
ftr-1851	1231	2	are	be	AUX
ftr-1851	1231	3	essentially	essentially	ADV
ftr-1851	1231	4	given	give	VERB
ftr-1851	1231	5	a	a	DET
ftr-1851	1231	6	pass	pass	NOUN
ftr-1851	1231	7	for	for	ADP
ftr-1851	1231	8	2003	2003	NUM
ftr-1851	1231	9	reporting	reporting	NOUN
ftr-1851	1231	10	as	as	ADP
ftr-1851	1231	11	to	to	ADP
ftr-1851	1231	12	whether	whether	SCONJ
ftr-1851	1231	13	a	a	DET
ftr-1851	1231	14	payment	payment	NOUN
ftr-1851	1231	15	is	be	AUX
ftr-1851	1231	16	a	a	DET
ftr-1851	1231	17	dividend	dividend	NOUN
ftr-1851	1231	18	[	[	X
ftr-1851	1231	19	on	on	ADP
ftr-1851	1231	20	form	form	NOUN
ftr-1851	1231	21	1099	1099	NUM
ftr-1851	1231	22	-	-	SYM
ftr-1851	1231	23	div	div	X
ftr-1851	1231	24	]	]	X
ftr-1851	1231	25	or	or	CCONJ
ftr-1851	1231	26	a	a	DET
ftr-1851	1231	27	payment	payment	NOUN
ftr-1851	1231	28	in	in	ADP
ftr-1851	1231	29	lieu	lieu	NOUN
ftr-1851	1231	30	of	of	ADP
ftr-1851	1231	31	a	a	DET
ftr-1851	1231	32	dividend	dividend	NOUN
ftr-1851	1231	33	[	[	X
ftr-1851	1231	34	in	in	ADP
ftr-1851	1231	35	box	box	PROPN
ftr-1851	1231	36	8	8	NUM
ftr-1851	1231	37	of	of	ADP
ftr-1851	1231	38	form	form	NOUN
ftr-1851	1231	39	1099	1099	NUM
ftr-1851	1231	40	-	-	PUNCT
ftr-1851	1231	41	misc	misc	NOUN
ftr-1851	1231	42	]	]	PUNCT
ftr-1851	1231	43	,	,	PUNCT
ftr-1851	1231	44	but	but	CCONJ
ftr-1851	1231	45	must	must	AUX
ftr-1851	1231	46	adopt	adopt	VERB
ftr-1851	1231	47	proper	proper	ADJ
ftr-1851	1231	48	procedures	procedure	NOUN
ftr-1851	1231	49	by	by	ADP
ftr-1851	1231	50	2004	2004	NUM
ftr-1851	1231	51	,	,	PUNCT
ftr-1851	1231	52	brokers	broker	NOUN
ftr-1851	1231	53	will	will	AUX
ftr-1851	1231	54	be	be	AUX
ftr-1851	1231	55	permitted	permit	VERB
ftr-1851	1231	56	to	to	PART
ftr-1851	1231	57	treat	treat	VERB
ftr-1851	1231	58	shares	share	NOUN
ftr-1851	1231	59	as	as	SCONJ
ftr-1851	1231	60	loaned	loan	VERB
ftr-1851	1231	61	first	first	ADV
ftr-1851	1231	62	by	by	ADP
ftr-1851	1231	63	tax	tax	NOUN
ftr-1851	1231	64	-	-	PUNCT
ftr-1851	1231	65	indifferent	indifferent	ADJ
ftr-1851	1231	66	customers	customer	NOUN
ftr-1851	1231	67	,	,	PUNCT
ftr-1851	1231	68	then	then	ADV
ftr-1851	1231	69	by	by	ADP
ftr-1851	1231	70	other	other	ADJ
ftr-1851	1231	71	customers	customer	NOUN
ftr-1851	1231	72	using	use	VERB
ftr-1851	1231	73	the	the	DET
ftr-1851	1231	74	random	random	ADJ
ftr-1851	1231	75	lottery	lottery	NOUN
ftr-1851	1231	76	method	method	NOUN
ftr-1851	1231	77	provided	provide	VERB
ftr-1851	1231	78	in	in	ADP
ftr-1851	1231	79	existing	exist	VERB
ftr-1851	1231	80	reg	reg	NOUN
ftr-1851	1231	81	.	.	PUNCT
ftr-1851	1232	1	§	§	PROPN
ftr-1851	1232	2	1.60452(f)(2)(ii)(b	1.60452(f)(2)(ii)(b	NUM
ftr-1851	1232	3	)	)	PUNCT
ftr-1851	1232	4	.	.	PUNCT
ftr-1851	1233	1	d.	d.	PROPN
ftr-1851	1233	2	qualified	qualify	VERB
ftr-1851	1233	3	foreign	foreign	ADJ
ftr-1851	1233	4	corporations	corporation	NOUN
ftr-1851	1233	5	include	include	VERB
ftr-1851	1233	6	those	those	PRON
ftr-1851	1233	7	"	"	PUNCT
ftr-1851	1233	8	eligible	eligible	ADJ
ftr-1851	1233	9	for	for	ADP
ftr-1851	1233	10	the	the	DET
ftr-1851	1233	11	benefits	benefit	NOUN
ftr-1851	1233	12	of	of	ADP
ftr-1851	1233	13	a	a	DET
ftr-1851	1233	14	comprehensive	comprehensive	ADJ
ftr-1851	1233	15	income	income	NOUN
ftr-1851	1233	16	tax	tax	NOUN
ftr-1851	1233	17	treaty	treaty	NOUN
ftr-1851	1233	18	[	[	X
ftr-1851	1233	19	other	other	ADJ
ftr-1851	1233	20	than	than	ADP
ftr-1851	1233	21	the	the	DET
ftr-1851	1233	22	barbados	barbado	NOUN
ftr-1851	1233	23	treaty	treaty	NOUN
ftr-1851	1233	24	]	]	PUNCT
ftr-1851	1233	25	.	.	PUNCT
ftr-1851	1233	26	"	"	PUNCT
ftr-1851	1233	27	notice	notice	VERB
ftr-1851	1233	28	2003	2003	NUM
ftr-1851	1233	29	-	-	SYM
ftr-1851	1233	30	69	69	NUM
ftr-1851	1233	31	,	,	PUNCT
ftr-1851	1233	32	200342	200342	NUM
ftr-1851	1233	33	i.r.b	i.r.b	NOUN
ftr-1851	1233	34	.	.	PUNCT
ftr-1851	1233	35	851	851	NUM
ftr-1851	1233	36	(	(	PUNCT
ftr-1851	1233	37	10/20/23	10/20/23	PROPN
ftr-1851	1233	38	)	)	PUNCT
ftr-1851	1233	39	.	.	PUNCT
ftr-1851	1234	1	this	this	DET
ftr-1851	1234	2	notice	notice	NOUN
ftr-1851	1234	3	provides	provide	VERB
ftr-1851	1234	4	a	a	DET
ftr-1851	1234	5	list	list	NOUN
ftr-1851	1234	6	of	of	ADP
ftr-1851	1234	7	u.s	u.s	PROPN
ftr-1851	1234	8	.	.	PROPN
ftr-1851	1234	9	income	income	NOUN
ftr-1851	1234	10	tax	tax	NOUN
ftr-1851	1234	11	treaties	treaty	NOUN
ftr-1851	1234	12	meeting	meet	VERB
ftr-1851	1234	13	the	the	DET
ftr-1851	1234	14	requirements	requirement	NOUN
ftr-1851	1234	15	of	of	ADP
ftr-1851	1234	16	§	§	PROPN
ftr-1851	1234	17	1	1	NUM
ftr-1851	1234	18	(	(	PUNCT
ftr-1851	1234	19	h	h	NOUN
ftr-1851	1234	20	)	)	PUNCT
ftr-1851	1234	21	(	(	PUNCT
ftr-1851	1234	22	1)(c)(i)(ll	1)(c)(i)(ll	NUM
ftr-1851	1234	23	)	)	PUNCT
ftr-1851	1234	24	,	,	PUNCT
ftr-1851	1234	25	which	which	PRON
ftr-1851	1234	26	results	result	VERB
ftr-1851	1234	27	in	in	ADP
ftr-1851	1234	28	treating	treat	VERB
ftr-1851	1234	29	foreign	foreign	ADJ
ftr-1851	1234	30	corporations	corporation	NOUN
ftr-1851	1234	31	as	as	ADP
ftr-1851	1234	32	a	a	DET
ftr-1851	1234	33	"	"	PUNCT
ftr-1851	1234	34	qualified	qualified	ADJ
ftr-1851	1234	35	foreign	foreign	ADJ
ftr-1851	1234	36	corporation	corporation	NOUN
ftr-1851	1234	37	"	"	PUNCT
ftr-1851	1234	38	dividends	dividend	NOUN
ftr-1851	1234	39	from	from	ADP
ftr-1851	1234	40	which	which	PRON
ftr-1851	1234	41	are	be	AUX
ftr-1851	1234	42	eligible	eligible	ADJ
ftr-1851	1234	43	for	for	ADP
ftr-1851	1234	44	the	the	DET
ftr-1851	1234	45	5	5	NUM
ftr-1851	1234	46	/	/	SYM
ftr-1851	1234	47	15	15	NUM
ftr-1851	1234	48	percent	percent	NOUN
ftr-1851	1234	49	maximum	maximum	ADJ
ftr-1851	1234	50	rates	rate	NOUN
ftr-1851	1234	51	.	.	PUNCT
ftr-1851	1235	1	e.	e.	PROPN
ftr-1851	1235	2	stock	stock	PROPN
ftr-1851	1235	3	that	that	PRON
ftr-1851	1235	4	is	be	AUX
ftr-1851	1235	5	readily	readily	ADV
ftr-1851	1235	6	tradable	tradable	ADJ
ftr-1851	1235	7	on	on	ADP
ftr-1851	1235	8	an	an	DET
ftr-1851	1235	9	established	establish	VERB
ftr-1851	1235	10	securities	security	NOUN
ftr-1851	1235	11	market	market	NOUN
ftr-1851	1235	12	in	in	ADP
ftr-1851	1235	13	the	the	DET
ftr-1851	1235	14	united	united	PROPN
ftr-1851	1235	15	states	states	PROPN
ftr-1851	1236	1	[	[	X
ftr-1851	1236	2	including	include	VERB
ftr-1851	1236	3	stock	stock	NOUN
ftr-1851	1236	4	that	that	PRON
ftr-1851	1236	5	is	be	AUX
ftr-1851	1236	6	traded	trade	VERB
ftr-1851	1236	7	in	in	ADP
ftr-1851	1236	8	the	the	DET
ftr-1851	1236	9	[	[	X
ftr-1851	1236	10	vol.6	vol.6	X
ftr-1851	1236	11	:	:	PUNCT
ftr-1851	1236	12	s	s	X
ftr-1851	1236	13	!	!	PUNCT
ftr-1851	1237	1	recent	recent	ADJ
ftr-1851	1237	2	developments	development	NOUN
ftr-1851	1237	3	in	in	ADP
ftr-1851	1237	4	federal	federal	ADJ
ftr-1851	1237	5	income	income	NOUN
ftr-1851	1237	6	taxation	taxation	NOUN
ftr-1851	1237	7	form	form	NOUN
ftr-1851	1237	8	of	of	ADP
ftr-1851	1237	9	american	american	ADJ
ftr-1851	1237	10	depository	depository	NOUN
ftr-1851	1237	11	receipts	receipt	NOUN
ftr-1851	1237	12	]	]	PUNCT
ftr-1851	1237	13	.	.	PUNCT
ftr-1851	1238	1	notice	notice	VERB
ftr-1851	1238	2	2003	2003	NUM
ftr-1851	1238	3	-	-	SYM
ftr-1851	1238	4	71	71	NUM
ftr-1851	1238	5	,	,	PUNCT
ftr-1851	1238	6	2003	2003	NUM
ftr-1851	1238	7	-	-	SYM
ftr-1851	1238	8	43	43	NUM
ftr-1851	1238	9	i.r.b	i.r.b	NOUN
ftr-1851	1238	10	.	.	PUNCT
ftr-1851	1239	1	922	922	NUM
ftr-1851	1239	2	(	(	PUNCT
ftr-1851	1239	3	10/27/03	10/27/03	NUM
ftr-1851	1239	4	)	)	PUNCT
ftr-1851	1239	5	.	.	PUNCT
ftr-1851	1240	1	this	this	DET
ftr-1851	1240	2	notice	notice	NOUN
ftr-1851	1240	3	defines	define	VERB
ftr-1851	1240	4	what	what	PRON
ftr-1851	1240	5	it	it	PRON
ftr-1851	1240	6	means	mean	VERB
ftr-1851	1240	7	'	'	PUNCT
ftr-1851	1240	8	to	to	PART
ftr-1851	1240	9	be	be	AUX
ftr-1851	1240	10	readily	readily	ADV
ftr-1851	1240	11	tradable	tradable	ADJ
ftr-1851	1240	12	on	on	ADP
ftr-1851	1240	13	an	an	DET
ftr-1851	1240	14	established	establish	VERB
ftr-1851	1240	15	securities	security	NOUN
ftr-1851	1240	16	market	market	NOUN
ftr-1851	1240	17	in	in	ADP
ftr-1851	1240	18	the	the	DET
ftr-1851	1240	19	united	united	PROPN
ftr-1851	1240	20	states	states	PROPN
ftr-1851	1240	21	for	for	ADP
ftr-1851	1240	22	purposes	purpose	NOUN
ftr-1851	1240	23	of	of	ADP
ftr-1851	1240	24	determining	determine	VERB
ftr-1851	1240	25	whether	whether	SCONJ
ftr-1851	1240	26	dividends	dividend	NOUN
ftr-1851	1240	27	on	on	ADP
ftr-1851	1240	28	stock	stock	NOUN
ftr-1851	1240	29	of	of	ADP
ftr-1851	1240	30	a	a	DET
ftr-1851	1240	31	foreign	foreign	ADJ
ftr-1851	1240	32	corporation	corporation	NOUN
ftr-1851	1240	33	are	be	AUX
ftr-1851	1240	34	eligible	eligible	ADJ
ftr-1851	1240	35	for	for	ADP
ftr-1851	1240	36	the	the	DET
ftr-1851	1240	37	5	5	NUM
ftr-1851	1240	38	/	/	SYM
ftr-1851	1240	39	15	15	NUM
ftr-1851	1240	40	percent	percent	NOUN
ftr-1851	1240	41	preferential	preferential	ADJ
ftr-1851	1240	42	rates	rate	NOUN
ftr-1851	1240	43	.	.	PUNCT
ftr-1851	1241	1	f.	f.	PROPN
ftr-1851	1241	2	simplified	simplify	VERB
ftr-1851	1241	3	2003	2003	NUM
ftr-1851	1241	4	reporting	reporting	NOUN
ftr-1851	1241	5	procedures	procedure	NOUN
ftr-1851	1241	6	for	for	ADP
ftr-1851	1241	7	qfcs	qfc	NOUN
ftr-1851	1241	8	.	.	PUNCT
ftr-1851	1242	1	notice	notice	VERB
ftr-1851	1242	2	2003	2003	NUM
ftr-1851	1242	3	-	-	SYM
ftr-1851	1242	4	79	79	NUM
ftr-1851	1242	5	,	,	PUNCT
ftr-1851	1242	6	2003	2003	NUM
ftr-1851	1242	7	-	-	SYM
ftr-1851	1242	8	50	50	NUM
ftr-1851	1242	9	i.r.b	i.r.b	NOUN
ftr-1851	1242	10	.	.	PUNCT
ftr-1851	1243	1	1206	1206	NUM
ftr-1851	1243	2	(	(	PUNCT
ftr-1851	1243	3	12/15/03	12/15/03	PROPN
ftr-1851	1243	4	)	)	PUNCT
ftr-1851	1243	5	.	.	PUNCT
ftr-1851	1244	1	this	this	DET
ftr-1851	1244	2	notice	notice	NOUN
ftr-1851	1244	3	provides	provide	VERB
ftr-1851	1244	4	guidance	guidance	NOUN
ftr-1851	1244	5	regarding	regard	VERB
ftr-1851	1244	6	simplified	simplify	VERB
ftr-1851	1244	7	2003	2003	NUM
ftr-1851	1244	8	reporting	reporting	NOUN
ftr-1851	1244	9	procedures	procedure	NOUN
ftr-1851	1244	10	for	for	ADP
ftr-1851	1244	11	dividends	dividend	NOUN
ftr-1851	1244	12	paid	pay	VERB
ftr-1851	1244	13	by	by	ADP
ftr-1851	1244	14	"	"	PUNCT
ftr-1851	1244	15	qualified	qualified	ADJ
ftr-1851	1244	16	foreign	foreign	ADJ
ftr-1851	1244	17	corporations	corporation	NOUN
ftr-1851	1244	18	"	"	PUNCT
ftr-1851	1244	19	and	and	CCONJ
ftr-1851	1244	20	corporations	corporation	NOUN
ftr-1851	1244	21	whose	whose	DET
ftr-1851	1244	22	stock	stock	NOUN
ftr-1851	1244	23	is	be	AUX
ftr-1851	1244	24	readily	readily	ADV
ftr-1851	1244	25	tradable	tradable	ADJ
ftr-1851	1244	26	on	on	ADP
ftr-1851	1244	27	an	an	DET
ftr-1851	1244	28	established	establish	VERB
ftr-1851	1244	29	u.s	u.s	PROPN
ftr-1851	1244	30	.	.	PROPN
ftr-1851	1244	31	securities	security	NOUN
ftr-1851	1244	32	market	market	NOUN
ftr-1851	1244	33	.	.	PUNCT
ftr-1851	1245	1	g.	g.	PROPN
ftr-1851	1245	2	t.d	t.d	PROPN
ftr-1851	1245	3	.	.	PROPN
ftr-1851	1245	4	9103	9103	NUM
ftr-1851	1245	5	,	,	PUNCT
ftr-1851	1245	6	information	information	NOUN
ftr-1851	1245	7	statements	statement	NOUN
ftr-1851	1245	8	for	for	ADP
ftr-1851	1245	9	certain	certain	ADJ
ftr-1851	1245	10	substitute	substitute	NOUN
ftr-1851	1245	11	payments	payment	NOUN
ftr-1851	1245	12	,	,	PUNCT
ftr-1851	1245	13	68	68	NUM
ftr-1851	1245	14	f.r	f.r	NOUN
ftr-1851	1245	15	.	.	NOUN
ftr-1851	1245	16	74847	74847	NUM
ftr-1851	1245	17	(	(	PUNCT
ftr-1851	1245	18	12/29/03	12/29/03	PROPN
ftr-1851	1245	19	)	)	PUNCT
ftr-1851	1245	20	.	.	PUNCT
ftr-1851	1246	1	the	the	DET
ftr-1851	1246	2	treasury	treasury	PROPN
ftr-1851	1246	3	department	department	PROPN
ftr-1851	1246	4	has	have	AUX
ftr-1851	1246	5	promulgated	promulgate	VERB
ftr-1851	1246	6	final	final	ADJ
ftr-1851	1246	7	regulations	regulation	NOUN
ftr-1851	1246	8	on	on	ADP
ftr-1851	1246	9	information	information	NOUN
ftr-1851	1246	10	reporting	report	VERB
ftr-1851	1246	11	under	under	ADP
ftr-1851	1246	12	§	§	PROPN
ftr-1851	1246	13	6045(d	6045(d	NOUN
ftr-1851	1246	14	)	)	PUNCT
ftr-1851	1246	15	for	for	ADP
ftr-1851	1246	16	payments	payment	NOUN
ftr-1851	1246	17	in	in	ADP
ftr-1851	1246	18	lieu	lieu	NOUN
ftr-1851	1246	19	of	of	ADP
ftr-1851	1246	20	dividends	dividend	NOUN
ftr-1851	1246	21	made	make	VERB
ftr-1851	1246	22	to	to	ADP
ftr-1851	1246	23	individuals	individual	NOUN
ftr-1851	1246	24	on	on	ADP
ftr-1851	1246	25	or	or	CCONJ
ftr-1851	1246	26	after	after	ADP
ftr-1851	1246	27	1/1/03	1/1/03	NUM
ftr-1851	1246	28	.	.	PUNCT
ftr-1851	1247	1	these	these	DET
ftr-1851	1247	2	regulations	regulation	NOUN
ftr-1851	1247	3	provide	provide	VERB
ftr-1851	1247	4	that	that	SCONJ
ftr-1851	1247	5	,	,	PUNCT
ftr-1851	1247	6	pending	pende	VERB
ftr-1851	1247	7	issuance	issuance	NOUN
ftr-1851	1247	8	of	of	ADP
ftr-1851	1247	9	further	further	ADJ
ftr-1851	1247	10	amendments	amendment	NOUN
ftr-1851	1247	11	to	to	ADP
ftr-1851	1247	12	reg	reg	NOUN
ftr-1851	1247	13	.	.	PUNCT
ftr-1851	1248	1	§	§	PROPN
ftr-1851	1248	2	1.6045	1.6045	NUM
ftr-1851	1248	3	-	-	SYM
ftr-1851	1248	4	2	2	NUM
ftr-1851	1248	5	,	,	PUNCT
ftr-1851	1248	6	brokers	broker	NOUN
ftr-1851	1248	7	may	may	AUX
ftr-1851	1248	8	rely	rely	VERB
ftr-1851	1248	9	on	on	ADP
ftr-1851	1248	10	notice	notice	NOUN
ftr-1851	1248	11	2003	2003	NUM
ftr-1851	1248	12	-	-	SYM
ftr-1851	1248	13	67	67	NUM
ftr-1851	1248	14	to	to	PART
ftr-1851	1248	15	comply	comply	VERB
ftr-1851	1248	16	with	with	ADP
ftr-1851	1248	17	information	information	NOUN
ftr-1851	1248	18	reporting	reporting	NOUN
ftr-1851	1248	19	requirements	requirement	NOUN
ftr-1851	1248	20	under	under	ADP
ftr-1851	1248	21	§	§	PROPN
ftr-1851	1248	22	6045(d	6045(d	NUM
ftr-1851	1248	23	)	)	PUNCT
ftr-1851	1248	24	.	.	PUNCT
ftr-1851	1249	1	2	2	X
ftr-1851	1249	2	.	.	X
ftr-1851	1249	3	income	income	NOUN
ftr-1851	1249	4	tax	tax	NOUN
ftr-1851	1249	5	rate	rate	NOUN
ftr-1851	1249	6	reductions	reduction	NOUN
ftr-1851	1249	7	accelerated	accelerate	VERB
ftr-1851	1249	8	.	.	PUNCT
ftr-1851	1250	1	in	in	ADP
ftr-1851	1250	2	the	the	DET
ftr-1851	1250	3	2003	2003	NUM
ftr-1851	1250	4	act	act	NOUN
ftr-1851	1250	5	,	,	PUNCT
ftr-1851	1250	6	congress	congress	PROPN
ftr-1851	1250	7	accelerated	accelerate	VERB
ftr-1851	1250	8	the	the	DET
ftr-1851	1250	9	rate	rate	NOUN
ftr-1851	1250	10	reduction	reduction	NOUN
ftr-1851	1250	11	by	by	ADP
ftr-1851	1250	12	putting	put	VERB
ftr-1851	1250	13	the	the	DET
ftr-1851	1250	14	25	25	NUM
ftr-1851	1250	15	percent	percent	NOUN
ftr-1851	1250	16	,	,	PUNCT
ftr-1851	1250	17	28	28	NUM
ftr-1851	1250	18	percent	percent	NOUN
ftr-1851	1250	19	,	,	PUNCT
ftr-1851	1250	20	33	33	NUM
ftr-1851	1250	21	percent	percent	NOUN
ftr-1851	1250	22	,	,	PUNCT
ftr-1851	1250	23	and	and	CCONJ
ftr-1851	1250	24	35	35	NUM
ftr-1851	1250	25	percent	percent	NOUN
ftr-1851	1250	26	brackets	bracket	NOUN
ftr-1851	1250	27	previously	previously	ADV
ftr-1851	1250	28	scheduled	schedule	VERB
ftr-1851	1250	29	to	to	PART
ftr-1851	1250	30	take	take	VERB
ftr-1851	1250	31	effect	effect	NOUN
ftr-1851	1250	32	in	in	ADP
ftr-1851	1250	33	2006	2006	NUM
ftr-1851	1250	34	into	into	ADP
ftr-1851	1250	35	effect	effect	NOUN
ftr-1851	1250	36	for	for	ADP
ftr-1851	1250	37	all	all	DET
ftr-1851	1250	38	years	year	NOUN
ftr-1851	1250	39	after	after	ADP
ftr-1851	1250	40	2002	2002	NUM
ftr-1851	1250	41	.	.	PUNCT
ftr-1851	1251	1	3	3	X
ftr-1851	1251	2	.	.	NOUN
ftr-1851	1251	3	marriage	marriage	NOUN
ftr-1851	1251	4	penalty	penalty	NOUN
ftr-1851	1251	5	relief	relief	NOUN
ftr-1851	1251	6	for	for	ADP
ftr-1851	1251	7	the	the	DET
ftr-1851	1251	8	upper	upper	ADJ
ftr-1851	1251	9	limit	limit	NOUN
ftr-1851	1251	10	of	of	ADP
ftr-1851	1251	11	the	the	DET
ftr-1851	1251	12	15	15	NUM
ftr-1851	1251	13	-	-	PUNCT
ftr-1851	1251	14	percent	percent	NOUN
ftr-1851	1251	15	bracket	bracket	NOUN
ftr-1851	1251	16	accelerated	accelerate	VERB
ftr-1851	1251	17	.	.	PUNCT
ftr-1851	1252	1	the	the	DET
ftr-1851	1252	2	15	15	NUM
ftr-1851	1252	3	-	-	PUNCT
ftr-1851	1252	4	percent	percent	NOUN
ftr-1851	1252	5	bracket	bracket	NOUN
ftr-1851	1252	6	rate	rate	NOUN
ftr-1851	1252	7	was	be	AUX
ftr-1851	1252	8	not	not	PART
ftr-1851	1252	9	reduced	reduce	VERB
ftr-1851	1252	10	,	,	PUNCT
ftr-1851	1252	11	but	but	CCONJ
ftr-1851	1252	12	the	the	DET
ftr-1851	1252	13	2003	2003	NUM
ftr-1851	1252	14	act	act	NOUN
ftr-1851	1252	15	increased	increase	VERB
ftr-1851	1252	16	the	the	DET
ftr-1851	1252	17	size	size	NOUN
ftr-1851	1252	18	of	of	ADP
ftr-1851	1252	19	the	the	DET
ftr-1851	1252	20	upper	upper	ADJ
ftr-1851	1252	21	limit	limit	NOUN
ftr-1851	1252	22	of	of	ADP
ftr-1851	1252	23	the	the	DET
ftr-1851	1252	24	15	15	NUM
ftr-1851	1252	25	-	-	PUNCT
ftr-1851	1252	26	percent	percent	NOUN
ftr-1851	1252	27	regular	regular	ADJ
ftr-1851	1252	28	income	income	NOUN
ftr-1851	1252	29	tax	tax	NOUN
ftr-1851	1252	30	rate	rate	NOUN
ftr-1851	1252	31	bracket	bracket	NOUN
ftr-1851	1252	32	for	for	ADP
ftr-1851	1252	33	married	married	ADJ
ftr-1851	1252	34	taxpayers	taxpayer	NOUN
ftr-1851	1252	35	filing	file	VERB
ftr-1851	1252	36	joint	joint	ADJ
ftr-1851	1252	37	returns	return	NOUN
ftr-1851	1252	38	to	to	ADP
ftr-1851	1252	39	twice	twice	DET
ftr-1851	1252	40	the	the	DET
ftr-1851	1252	41	width	width	NOUN
ftr-1851	1252	42	of	of	ADP
ftr-1851	1252	43	the	the	DET
ftr-1851	1252	44	15percent	15percent	NUM
ftr-1851	1252	45	regular	regular	ADJ
ftr-1851	1252	46	income	income	NOUN
ftr-1851	1252	47	tax	tax	NOUN
ftr-1851	1252	48	rate	rate	NOUN
ftr-1851	1252	49	bracket	bracket	NOUN
ftr-1851	1252	50	for	for	ADP
ftr-1851	1252	51	single	single	ADJ
ftr-1851	1252	52	returns	return	NOUN
ftr-1851	1252	53	for	for	ADP
ftr-1851	1252	54	taxable	taxable	ADJ
ftr-1851	1252	55	years	year	NOUN
ftr-1851	1252	56	beginning	begin	VERB
ftr-1851	1252	57	in	in	ADP
ftr-1851	1252	58	2003	2003	NUM
ftr-1851	1252	59	and	and	CCONJ
ftr-1851	1252	60	2004	2004	NUM
ftr-1851	1252	61	.	.	PUNCT
ftr-1851	1253	1	*	*	PUNCT
ftr-1851	1253	2	for	for	ADP
ftr-1851	1253	3	taxable	taxable	ADJ
ftr-1851	1253	4	years	year	NOUN
ftr-1851	1253	5	beginning	begin	VERB
ftr-1851	1253	6	after	after	ADP
ftr-1851	1253	7	2004	2004	NUM
ftr-1851	1253	8	,	,	PUNCT
ftr-1851	1253	9	the	the	DET
ftr-1851	1253	10	upper	upper	ADJ
ftr-1851	1253	11	limit	limit	NOUN
ftr-1851	1253	12	of	of	ADP
ftr-1851	1253	13	the	the	DET
ftr-1851	1253	14	15	15	NUM
ftr-1851	1253	15	percent	percent	NOUN
ftr-1851	1253	16	rate	rate	NOUN
ftr-1851	1253	17	bracket	bracket	NOUN
ftr-1851	1253	18	for	for	ADP
ftr-1851	1253	19	married	married	ADJ
ftr-1851	1253	20	taxpayers	taxpayer	NOUN
ftr-1851	1253	21	filing	file	VERB
ftr-1851	1253	22	joint	joint	ADJ
ftr-1851	1253	23	returns	return	NOUN
ftr-1851	1253	24	reverts	revert	VERB
ftr-1851	1253	25	to	to	ADP
ftr-1851	1253	26	the	the	DET
ftr-1851	1253	27	amount	amount	NOUN
ftr-1851	1253	28	provided	provide	VERB
ftr-1851	1253	29	in	in	ADP
ftr-1851	1253	30	§	§	PROPN
ftr-1851	1253	31	1	1	NUM
ftr-1851	1253	32	(	(	PUNCT
ftr-1851	1253	33	a	a	NOUN
ftr-1851	1253	34	)	)	PUNCT
ftr-1851	1253	35	and	and	CCONJ
ftr-1851	1253	36	(	(	PUNCT
ftr-1851	1253	37	f	f	X
ftr-1851	1253	38	)	)	PUNCT
ftr-1851	1253	39	.	.	PUNCT
ftr-1851	1254	1	4	4	X
ftr-1851	1254	2	.	.	NUM
ftr-1851	1254	3	increased	increase	VERB
ftr-1851	1254	4	width	width	NOUN
ftr-1851	1254	5	of	of	ADP
ftr-1851	1254	6	the	the	DET
ftr-1851	1254	7	10	10	NUM
ftr-1851	1254	8	-	-	PUNCT
ftr-1851	1254	9	percent	percent	NOUN
ftr-1851	1254	10	rate	rate	NOUN
ftr-1851	1254	11	bracket	bracket	NOUN
ftr-1851	1254	12	.	.	PUNCT
ftr-1851	1255	1	the	the	DET
ftr-1851	1255	2	2003	2003	NUM
ftr-1851	1255	3	act	act	NOUN
ftr-1851	1255	4	also	also	ADV
ftr-1851	1255	5	temporarily	temporarily	ADV
ftr-1851	1255	6	accelerated	accelerate	VERB
ftr-1851	1255	7	an	an	DET
ftr-1851	1255	8	increase	increase	NOUN
ftr-1851	1255	9	in	in	ADP
ftr-1851	1255	10	the	the	DET
ftr-1851	1255	11	taxable	taxable	ADJ
ftr-1851	1255	12	income	income	NOUN
ftr-1851	1255	13	ceiling	ceiling	NOUN
ftr-1851	1255	14	of	of	ADP
ftr-1851	1255	15	the	the	DET
ftr-1851	1255	16	10percent	10percent	NUM
ftr-1851	1255	17	rate	rate	NOUN
ftr-1851	1255	18	bracket	bracket	NOUN
ftr-1851	1255	19	from	from	ADP
ftr-1851	1255	20	$	$	SYM
ftr-1851	1255	21	6,000	6,000	NUM
ftr-1851	1255	22	to	to	PART
ftr-1851	1255	23	$	$	SYM
ftr-1851	1255	24	7,000	7,000	NUM
ftr-1851	1255	25	,	,	PUNCT
ftr-1851	1255	26	and	and	CCONJ
ftr-1851	1255	27	for	for	ADP
ftr-1851	1255	28	married	married	ADJ
ftr-1851	1255	29	taxpayers	taxpayer	NOUN
ftr-1851	1255	30	filing	file	VERB
ftr-1851	1255	31	joint	joint	ADJ
ftr-1851	1255	32	returns	return	NOUN
ftr-1851	1255	33	from	from	ADP
ftr-1851	1255	34	$	$	SYM
ftr-1851	1255	35	12,000	12,000	NUM
ftr-1851	1255	36	to	to	PART
ftr-1851	1255	37	$	$	SYM
ftr-1851	1255	38	14,000	14,000	NUM
ftr-1851	1255	39	(	(	PUNCT
ftr-1851	1255	40	indexed	index	VERB
ftr-1851	1255	41	for	for	ADP
ftr-1851	1255	42	inflation	inflation	NOUN
ftr-1851	1255	43	in	in	ADP
ftr-1851	1255	44	2004	2004	NUM
ftr-1851	1255	45	)	)	PUNCT
ftr-1851	1255	46	,	,	PUNCT
ftr-1851	1255	47	previously	previously	ADV
ftr-1851	1255	48	scheduled	schedule	VERB
ftr-1851	1255	49	to	to	PART
ftr-1851	1255	50	take	take	VERB
ftr-1851	1255	51	effect	effect	NOUN
ftr-1851	1255	52	in	in	ADP
ftr-1851	1255	53	2008	2008	NUM
ftr-1851	1255	54	,	,	PUNCT
ftr-1851	1255	55	to	to	PART
ftr-1851	1255	56	be	be	AUX
ftr-1851	1255	57	effective	effective	ADJ
ftr-1851	1255	58	in	in	ADP
ftr-1851	1255	59	2003	2003	NUM
ftr-1851	1255	60	and	and	CCONJ
ftr-1851	1255	61	2004	2004	NUM
ftr-1851	1255	62	.	.	PUNCT
ftr-1851	1255	63	0	0	PUNCT
ftr-1851	1256	1	starting	start	VERB
ftr-1851	1256	2	in	in	ADP
ftr-1851	1256	3	2005	2005	NUM
ftr-1851	1256	4	,	,	PUNCT
ftr-1851	1256	5	the	the	DET
ftr-1851	1256	6	taxable	taxable	ADJ
ftr-1851	1256	7	income	income	NOUN
ftr-1851	1256	8	ceiling	ceiling	NOUN
ftr-1851	1256	9	for	for	ADP
ftr-1851	1256	10	the	the	DET
ftr-1851	1256	11	10	10	NUM
ftr-1851	1256	12	-	-	PUNCT
ftr-1851	1256	13	percent	percent	NOUN
ftr-1851	1256	14	rate	rate	NOUN
ftr-1851	1256	15	bracket	bracket	NOUN
ftr-1851	1256	16	reverts	revert	VERB
ftr-1851	1256	17	to	to	ADP
ftr-1851	1256	18	the	the	DET
ftr-1851	1256	19	levels	level	NOUN
ftr-1851	1256	20	provided	provide	VERB
ftr-1851	1256	21	under	under	ADP
ftr-1851	1256	22	the	the	DET
ftr-1851	1256	23	2001	2001	NUM
ftr-1851	1256	24	act	act	NOUN
ftr-1851	1256	25	(	(	PUNCT
ftr-1851	1256	26	which	which	PRON
ftr-1851	1256	27	are	be	AUX
ftr-1851	1256	28	not	not	PART
ftr-1851	1256	29	adjusted	adjust	VERB
ftr-1851	1256	30	for	for	ADP
ftr-1851	1256	31	inflation	inflation	NOUN
ftr-1851	1256	32	)	)	PUNCT
ftr-1851	1256	33	.	.	PUNCT
ftr-1851	1257	1	see	see	VERB
ftr-1851	1257	2	§	§	PROPN
ftr-1851	1257	3	l(i	l(i	NOUN
ftr-1851	1257	4	)	)	PUNCT
ftr-1851	1257	5	.	.	PUNCT
ftr-1851	1258	1	5	5	X
ftr-1851	1258	2	.	.	NUM
ftr-1851	1258	3	increased	increase	VERB
ftr-1851	1258	4	amt	amt	PROPN
ftr-1851	1258	5	exemption	exemption	NOUN
ftr-1851	1258	6	amount	amount	NOUN
ftr-1851	1258	7	.	.	PUNCT
ftr-1851	1259	1	the	the	DET
ftr-1851	1259	2	2001	2001	NUM
ftr-1851	1259	3	act	act	NOUN
ftr-1851	1259	4	and	and	CCONJ
ftr-1851	1259	5	the	the	DET
ftr-1851	1259	6	2003	2003	NUM
ftr-1851	1259	7	act	act	NOUN
ftr-1851	1259	8	combined	combine	VERB
ftr-1851	1259	9	to	to	PART
ftr-1851	1259	10	increase	increase	VERB
ftr-1851	1259	11	the	the	DET
ftr-1851	1259	12	alternative	alternative	ADJ
ftr-1851	1259	13	minimum	minimum	ADJ
ftr-1851	1259	14	tax	tax	NOUN
ftr-1851	1259	15	exemption	exemption	NOUN
ftr-1851	1259	16	amount	amount	NOUN
ftr-1851	1259	17	for	for	ADP
ftr-1851	1259	18	2001	2001	NUM
ftr-1851	1259	19	and	and	CCONJ
ftr-1851	1259	20	2002	2002	NUM
ftr-1851	1259	21	to	to	ADP
ftr-1851	1259	22	$	$	SYM
ftr-1851	1259	23	35,750	35,750	NUM
ftr-1851	1259	24	for	for	ADP
ftr-1851	1259	25	single	single	ADJ
ftr-1851	1259	26	taxpayers	taxpayer	NOUN
ftr-1851	1259	27	and	and	CCONJ
ftr-1851	1259	28	$	$	SYM
ftr-1851	1259	29	49,000	49,000	NUM
ftr-1851	1259	30	for	for	ADP
ftr-1851	1259	31	married	married	ADJ
ftr-1851	1259	32	taxpayers	taxpayer	NOUN
ftr-1851	1259	33	filing	file	VERB
ftr-1851	1259	34	joint	joint	ADJ
ftr-1851	1259	35	returns	return	NOUN
ftr-1851	1259	36	,	,	PUNCT
ftr-1851	1259	37	and	and	CCONJ
ftr-1851	1259	38	for	for	ADP
ftr-1851	1259	39	2003	2003	NUM
ftr-1851	1259	40	and	and	CCONJ
ftr-1851	1259	41	2004	2004	NUM
ftr-1851	1259	42	to	to	ADP
ftr-1851	1259	43	$	$	SYM
ftr-1851	1259	44	40,250	40,250	NUM
ftr-1851	1259	45	for	for	ADP
ftr-1851	1259	46	unmarried	unmarried	ADJ
ftr-1851	1259	47	taxpayers	taxpayer	NOUN
ftr-1851	1259	48	and	and	CCONJ
ftr-1851	1259	49	to	to	ADP
ftr-1851	1259	50	$	$	SYM
ftr-1851	1259	51	58,000	58,000	NUM
ftr-1851	1259	52	for	for	ADP
ftr-1851	1259	53	married	married	ADJ
ftr-1851	1259	54	taxpayers	taxpayer	NOUN
ftr-1851	1259	55	filing	file	VERB
ftr-1851	1259	56	joint	joint	ADJ
ftr-1851	1259	57	returns	return	NOUN
ftr-1851	1259	58	.	.	PUNCT
ftr-1851	1260	1	20041	20041	NUM
ftr-1851	1260	2	florida	florida	PROPN
ftr-1851	1260	3	tax	tax	PROPN
ftr-1851	1260	4	review	review	NOUN
ftr-1851	1260	5	6	6	NUM
ftr-1851	1260	6	.	.	PUNCT
ftr-1851	1261	1	a	a	DET
ftr-1851	1261	2	fraudulently	fraudulently	ADV
ftr-1851	1261	3	obtained	obtain	VERB
ftr-1851	1261	4	annulment	annulment	ADJ
ftr-1851	1261	5	leaves	leave	NOUN
ftr-1851	1261	6	you	you	PRON
ftr-1851	1261	7	married	marry	VERB
ftr-1851	1261	8	for	for	ADP
ftr-1851	1261	9	filing	file	VERB
ftr-1851	1261	10	status	status	NOUN
ftr-1851	1261	11	purposes	purpose	NOUN
ftr-1851	1261	12	.	.	PUNCT
ftr-1851	1262	1	rinehart	rinehart	PROPN
ftr-1851	1262	2	v.	v.	PROPN
ftr-1851	1262	3	commissioner	commissioner	PROPN
ftr-1851	1262	4	,	,	PUNCT
ftr-1851	1262	5	t.c	t.c	PROPN
ftr-1851	1262	6	.	.	PROPN
ftr-1851	1262	7	memo	memo	NOUN
ftr-1851	1262	8	.	.	PUNCT
ftr-1851	1263	1	2003	2003	NUM
ftr-1851	1263	2	-	-	SYM
ftr-1851	1263	3	109	109	NUM
ftr-1851	1263	4	(	(	PUNCT
ftr-1851	1263	5	4/18/03	4/18/03	NUM
ftr-1851	1263	6	)	)	PUNCT
ftr-1851	1263	7	.	.	PUNCT
ftr-1851	1264	1	judge	judge	PROPN
ftr-1851	1264	2	vasquez	vasquez	PROPN
ftr-1851	1264	3	held	hold	VERB
ftr-1851	1264	4	that	that	SCONJ
ftr-1851	1264	5	the	the	DET
ftr-1851	1264	6	taxpayers	taxpayer	NOUN
ftr-1851	1264	7	proper	proper	ADJ
ftr-1851	1264	8	filing	filing	NOUN
ftr-1851	1264	9	status	status	NOUN
ftr-1851	1264	10	was	be	AUX
ftr-1851	1264	11	as	as	ADV
ftr-1851	1264	12	married	married	ADJ
ftr-1851	1264	13	,	,	PUNCT
ftr-1851	1264	14	as	as	SCONJ
ftr-1851	1264	15	asserted	assert	VERB
ftr-1851	1264	16	by	by	ADP
ftr-1851	1264	17	the	the	DET
ftr-1851	1264	18	commissioner	commissioner	NOUN
ftr-1851	1264	19	,	,	PUNCT
ftr-1851	1264	20	notwithstanding	notwithstanding	SCONJ
ftr-1851	1264	21	that	that	SCONJ
ftr-1851	1264	22	they	they	PRON
ftr-1851	1264	23	had	have	VERB
ftr-1851	1264	24	their	their	PRON
ftr-1851	1264	25	marriage	marriage	NOUN
ftr-1851	1264	26	judicially	judicially	ADV
ftr-1851	1264	27	annulled	annul	VERB
ftr-1851	1264	28	,	,	PUNCT
ftr-1851	1264	29	because	because	SCONJ
ftr-1851	1264	30	,	,	PUNCT
ftr-1851	1264	31	on	on	ADP
ftr-1851	1264	32	the	the	DET
ftr-1851	1264	33	unusual	unusual	ADJ
ftr-1851	1264	34	facts	fact	NOUN
ftr-1851	1264	35	,	,	PUNCT
ftr-1851	1264	36	the	the	DET
ftr-1851	1264	37	tax	tax	NOUN
ftr-1851	1264	38	court	court	NOUN
ftr-1851	1264	39	found	find	VERB
ftr-1851	1264	40	that	that	SCONJ
ftr-1851	1264	41	annulment	annulment	PROPN
ftr-1851	1264	42	had	have	AUX
ftr-1851	1264	43	been	be	AUX
ftr-1851	1264	44	obtained	obtain	VERB
ftr-1851	1264	45	by	by	ADP
ftr-1851	1264	46	a	a	DET
ftr-1851	1264	47	fraud	fraud	NOUN
ftr-1851	1264	48	on	on	ADP
ftr-1851	1264	49	the	the	DET
ftr-1851	1264	50	texas	texas	PROPN
ftr-1851	1264	51	court	court	PROPN
ftr-1851	1264	52	.	.	PUNCT
ftr-1851	1265	1	b.	b.	PROPN
ftr-1851	1265	2	miscellaneous	miscellaneous	ADJ
ftr-1851	1265	3	income	income	NOUN
ftr-1851	1265	4	1	1	X
ftr-1851	1265	5	.	.	PUNCT
ftr-1851	1266	1	you	you	PRON
ftr-1851	1266	2	have	have	VERB
ftr-1851	1266	3	to	to	PART
ftr-1851	1266	4	prove	prove	VERB
ftr-1851	1266	5	that	that	SCONJ
ftr-1851	1266	6	the	the	DET
ftr-1851	1266	7	damages	damage	NOUN
ftr-1851	1266	8	were	be	AUX
ftr-1851	1266	9	received	receive	VERB
ftr-1851	1266	10	for	for	ADP
ftr-1851	1266	11	a	a	DET
ftr-1851	1266	12	physical	physical	ADJ
ftr-1851	1266	13	personal	personal	ADJ
ftr-1851	1266	14	injury	injury	NOUN
ftr-1851	1266	15	.	.	PUNCT
ftr-1851	1267	1	prasil	prasil	PROPN
ftr-1851	1267	2	v.	v.	PROPN
ftr-1851	1267	3	commissioner	commissioner	PROPN
ftr-1851	1267	4	,	,	PUNCT
ftr-1851	1267	5	t.c	t.c	PROPN
ftr-1851	1267	6	.	.	PROPN
ftr-1851	1267	7	memo	memo	NOUN
ftr-1851	1267	8	.	.	PUNCT
ftr-1851	1268	1	2003	2003	NUM
ftr-1851	1268	2	-	-	SYM
ftr-1851	1268	3	100	100	NUM
ftr-1851	1268	4	(	(	PUNCT
ftr-1851	1268	5	4/9/03	4/9/03	NUM
ftr-1851	1268	6	)	)	PUNCT
ftr-1851	1268	7	.	.	PUNCT
ftr-1851	1269	1	the	the	DET
ftr-1851	1269	2	taxpayer	taxpayer	NOUN
ftr-1851	1269	3	received	receive	VERB
ftr-1851	1269	4	$	$	SYM
ftr-1851	1269	5	7,650	7,650	NUM
ftr-1851	1269	6	to	to	PART
ftr-1851	1269	7	settle	settle	VERB
ftr-1851	1269	8	a	a	DET
ftr-1851	1269	9	sex	sex	NOUN
ftr-1851	1269	10	discrimination	discrimination	NOUN
ftr-1851	1269	11	claim	claim	NOUN
ftr-1851	1269	12	against	against	ADP
ftr-1851	1269	13	her	her	PRON
ftr-1851	1269	14	employer	employer	NOUN
ftr-1851	1269	15	.	.	PUNCT
ftr-1851	1270	1	the	the	DET
ftr-1851	1270	2	court	court	NOUN
ftr-1851	1270	3	held	hold	VERB
ftr-1851	1270	4	that	that	SCONJ
ftr-1851	1270	5	§	§	PROPN
ftr-1851	1270	6	104(a)(2	104(a)(2	NUM
ftr-1851	1270	7	)	)	PUNCT
ftr-1851	1270	8	did	do	AUX
ftr-1851	1270	9	not	not	PART
ftr-1851	1270	10	exclude	exclude	VERB
ftr-1851	1270	11	the	the	DET
ftr-1851	1270	12	payment	payment	NOUN
ftr-1851	1270	13	.	.	PUNCT
ftr-1851	1271	1	the	the	DET
ftr-1851	1271	2	record	record	NOUN
ftr-1851	1271	3	was	be	AUX
ftr-1851	1271	4	devoid	devoid	ADJ
ftr-1851	1271	5	of	of	ADP
ftr-1851	1271	6	any	any	DET
ftr-1851	1271	7	evidence	evidence	NOUN
ftr-1851	1271	8	to	to	PART
ftr-1851	1271	9	corroborate	corroborate	VERB
ftr-1851	1271	10	the	the	DET
ftr-1851	1271	11	taxpayer	taxpayer	NOUN
ftr-1851	1271	12	's	's	PART
ftr-1851	1271	13	"	"	PUNCT
ftr-1851	1271	14	own	own	ADJ
ftr-1851	1271	15	self	self	NOUN
ftr-1851	1271	16	-	-	PUNCT
ftr-1851	1271	17	serving	serve	VERB
ftr-1851	1271	18	testimony	testimony	NOUN
ftr-1851	1271	19	...	...	PUNCT
ftr-1851	1271	20	that	that	SCONJ
ftr-1851	1271	21	[	[	X
ftr-1851	1271	22	the	the	DET
ftr-1851	1271	23	employer	employer	NOUN
ftr-1851	1271	24	's	's	PART
ftr-1851	1271	25	]	]	PUNCT
ftr-1851	1271	26	sex	sex	NOUN
ftr-1851	1271	27	discrimination	discrimination	NOUN
ftr-1851	1271	28	caused	cause	VERB
ftr-1851	1271	29	a	a	DET
ftr-1851	1271	30	physical	physical	ADJ
ftr-1851	1271	31	injury	injury	NOUN
ftr-1851	1271	32	to	to	ADP
ftr-1851	1271	33	or	or	CCONJ
ftr-1851	1271	34	the	the	DET
ftr-1851	1271	35	physical	physical	ADJ
ftr-1851	1271	36	sickness	sickness	NOUN
ftr-1851	1271	37	of	of	ADP
ftr-1851	1271	38	mrs	mrs	PROPN
ftr-1851	1271	39	.	.	PROPN
ftr-1851	1271	40	prasil	prasil	PROPN
ftr-1851	1271	41	.	.	PUNCT
ftr-1851	1271	42	"	"	PUNCT
ftr-1851	1272	1	furthermore	furthermore	ADV
ftr-1851	1272	2	,	,	PUNCT
ftr-1851	1272	3	the	the	DET
ftr-1851	1272	4	settlement	settlement	NOUN
ftr-1851	1272	5	agreement	agreement	NOUN
ftr-1851	1272	6	referred	refer	VERB
ftr-1851	1272	7	only	only	ADV
ftr-1851	1272	8	to	to	ADP
ftr-1851	1272	9	the	the	DET
ftr-1851	1272	10	sex	sex	NOUN
ftr-1851	1272	11	discrimination	discrimination	NOUN
ftr-1851	1272	12	claim	claim	NOUN
ftr-1851	1272	13	and	and	CCONJ
ftr-1851	1272	14	"	"	PUNCT
ftr-1851	1272	15	did	do	AUX
ftr-1851	1272	16	not	not	PART
ftr-1851	1272	17	specifically	specifically	ADV
ftr-1851	1272	18	carve	carve	VERB
ftr-1851	1272	19	out	out	ADP
ftr-1851	1272	20	any	any	DET
ftr-1851	1272	21	portion	portion	NOUN
ftr-1851	1272	22	of	of	ADP
ftr-1851	1272	23	the	the	DET
ftr-1851	1272	24	settlement	settlement	NOUN
ftr-1851	1272	25	payment	payment	NOUN
ftr-1851	1272	26	as	as	ADP
ftr-1851	1272	27	a	a	DET
ftr-1851	1272	28	settlement	settlement	NOUN
ftr-1851	1272	29	on	on	ADP
ftr-1851	1272	30	account	account	NOUN
ftr-1851	1272	31	of	of	ADP
ftr-1851	1272	32	personal	personal	ADJ
ftr-1851	1272	33	physical	physical	ADJ
ftr-1851	1272	34	injury	injury	NOUN
ftr-1851	1272	35	or	or	CCONJ
ftr-1851	1272	36	physical	physical	ADJ
ftr-1851	1272	37	sickness	sickness	NOUN
ftr-1851	1272	38	,	,	PUNCT
ftr-1851	1272	39	let	let	VERB
ftr-1851	1272	40	alone	alone	ADV
ftr-1851	1272	41	make	make	VERB
ftr-1851	1272	42	reference	reference	NOUN
ftr-1851	1272	43	to	to	ADP
ftr-1851	1272	44	a	a	DET
ftr-1851	1272	45	physical	physical	ADJ
ftr-1851	1272	46	injury	injury	NOUN
ftr-1851	1272	47	or	or	CCONJ
ftr-1851	1272	48	a	a	DET
ftr-1851	1272	49	physical	physical	ADJ
ftr-1851	1272	50	sickness	sickness	NOUN
ftr-1851	1272	51	....	....	PUNCT
ftr-1851	1273	1	2	2	X
ftr-1851	1273	2	.	.	X
ftr-1851	1273	3	forste	forste	PROPN
ftr-1851	1273	4	v.	v.	PROPN
ftr-1851	1273	5	commissioner	commissioner	PROPN
ftr-1851	1273	6	,	,	PUNCT
ftr-1851	1273	7	t.c	t.c	PROPN
ftr-1851	1273	8	.	.	PROPN
ftr-1851	1273	9	memo	memo	NOUN
ftr-1851	1273	10	.	.	PUNCT
ftr-1851	1274	1	2003	2003	NUM
ftr-1851	1274	2	-	-	SYM
ftr-1851	1274	3	103	103	NUM
ftr-1851	1274	4	(	(	PUNCT
ftr-1851	1274	5	4/16/03	4/16/03	NOUN
ftr-1851	1274	6	)	)	PUNCT
ftr-1851	1274	7	.	.	PUNCT
ftr-1851	1275	1	when	when	SCONJ
ftr-1851	1275	2	deloitte	deloitte	PROPN
ftr-1851	1275	3	,	,	PUNCT
ftr-1851	1275	4	haskins	haskins	PROPN
ftr-1851	1275	5	&	&	CCONJ
ftr-1851	1275	6	sells	sell	VERB
ftr-1851	1275	7	informed	inform	VERB
ftr-1851	1275	8	the	the	DET
ftr-1851	1275	9	taxpayer	taxpayer	NOUN
ftr-1851	1275	10	that	that	SCONJ
ftr-1851	1275	11	he	he	PRON
ftr-1851	1275	12	was	be	AUX
ftr-1851	1275	13	being	be	AUX
ftr-1851	1275	14	terminated	terminate	VERB
ftr-1851	1275	15	because	because	SCONJ
ftr-1851	1275	16	of	of	ADP
ftr-1851	1275	17	his	his	PRON
ftr-1851	1275	18	refusal	refusal	NOUN
ftr-1851	1275	19	to	to	PART
ftr-1851	1275	20	fly	fly	VERB
ftr-1851	1275	21	to	to	ADP
ftr-1851	1275	22	meetings	meeting	NOUN
ftr-1851	1275	23	,	,	PUNCT
ftr-1851	1275	24	he	he	PRON
ftr-1851	1275	25	negotiated	negotiate	VERB
ftr-1851	1275	26	a	a	DET
ftr-1851	1275	27	settlement	settlement	NOUN
ftr-1851	1275	28	for	for	ADP
ftr-1851	1275	29	retirement	retirement	NOUN
ftr-1851	1275	30	payments	payment	NOUN
ftr-1851	1275	31	and	and	CCONJ
ftr-1851	1275	32	"	"	PUNCT
ftr-1851	1275	33	other	other	ADJ
ftr-1851	1275	34	amounts	amount	NOUN
ftr-1851	1275	35	.	.	PUNCT
ftr-1851	1275	36	"	"	PUNCT
ftr-1851	1276	1	in	in	ADP
ftr-1851	1276	2	negotiating	negotiate	VERB
ftr-1851	1276	3	the	the	DET
ftr-1851	1276	4	settlement	settlement	NOUN
ftr-1851	1276	5	,	,	PUNCT
ftr-1851	1276	6	the	the	DET
ftr-1851	1276	7	taxpayer	taxpayer	NOUN
ftr-1851	1276	8	asserted	assert	VERB
ftr-1851	1276	9	numerous	numerous	ADJ
ftr-1851	1276	10	tort	tort	NOUN
ftr-1851	1276	11	and	and	CCONJ
ftr-1851	1276	12	contract	contract	NOUN
ftr-1851	1276	13	causes	cause	NOUN
ftr-1851	1276	14	of	of	ADP
ftr-1851	1276	15	action	action	NOUN
ftr-1851	1276	16	.	.	PUNCT
ftr-1851	1277	1	the	the	DET
ftr-1851	1277	2	settlement	settlement	NOUN
ftr-1851	1277	3	agreement	agreement	NOUN
ftr-1851	1277	4	described	describe	VERB
ftr-1851	1277	5	$	$	SYM
ftr-1851	1277	6	25,130	25,130	NUM
ftr-1851	1277	7	of	of	ADP
ftr-1851	1277	8	the	the	DET
ftr-1851	1277	9	payments	payment	NOUN
ftr-1851	1277	10	as	as	ADP
ftr-1851	1277	11	"	"	PUNCT
ftr-1851	1277	12	[	[	X
ftr-1851	1277	13	i]n	i]n	ADJ
ftr-1851	1277	14	settlement	settlement	NOUN
ftr-1851	1277	15	of	of	ADP
ftr-1851	1277	16	all	all	DET
ftr-1851	1277	17	claims	claim	NOUN
ftr-1851	1277	18	for	for	ADP
ftr-1851	1277	19	workmen	workman	NOUN
ftr-1851	1277	20	's	's	PART
ftr-1851	1277	21	compensation	compensation	NOUN
ftr-1851	1277	22	arising	arise	VERB
ftr-1851	1277	23	from	from	ADP
ftr-1851	1277	24	my	my	PRON
ftr-1851	1277	25	employment	employment	NOUN
ftr-1851	1277	26	or	or	CCONJ
ftr-1851	1277	27	termination	termination	NOUN
ftr-1851	1277	28	with	with	ADP
ftr-1851	1277	29	dh	dh	PROPN
ftr-1851	1277	30	&	&	CCONJ
ftr-1851	1277	31	s	s	PROPN
ftr-1851	1277	32	,	,	PUNCT
ftr-1851	1277	33	and	and	CCONJ
ftr-1851	1277	34	without	without	ADP
ftr-1851	1277	35	dh	dh	PROPN
ftr-1851	1277	36	&	&	CCONJ
ftr-1851	1277	37	s	s	VERB
ftr-1851	1277	38	admitting	admit	VERB
ftr-1851	1277	39	any	any	DET
ftr-1851	1277	40	liability	liability	NOUN
ftr-1851	1277	41	,	,	PUNCT
ftr-1851	1277	42	and	and	CCONJ
ftr-1851	1277	43	expressly	expressly	ADV
ftr-1851	1277	44	denying	deny	VERB
ftr-1851	1277	45	any	any	DET
ftr-1851	1277	46	liability	liability	NOUN
ftr-1851	1277	47	for	for	ADP
ftr-1851	1277	48	any	any	PRON
ftr-1851	1277	49	and	and	CCONJ
ftr-1851	1277	50	all	all	DET
ftr-1851	1277	51	claims	claim	NOUN
ftr-1851	1277	52	which	which	PRON
ftr-1851	1277	53	may	may	AUX
ftr-1851	1277	54	be	be	AUX
ftr-1851	1277	55	or	or	CCONJ
ftr-1851	1277	56	are	be	AUX
ftr-1851	1277	57	claimed	claim	VERB
ftr-1851	1277	58	to	to	PART
ftr-1851	1277	59	result	result	VERB
ftr-1851	1277	60	from	from	ADP
ftr-1851	1277	61	my	my	PRON
ftr-1851	1277	62	employment	employment	NOUN
ftr-1851	1277	63	or	or	CCONJ
ftr-1851	1277	64	termination	termination	NOUN
ftr-1851	1277	65	with	with	ADP
ftr-1851	1277	66	dh	dh	PROPN
ftr-1851	1277	67	&	&	CCONJ
ftr-1851	1277	68	s	s	PROPN
ftr-1851	1277	69	.	.	PUNCT
ftr-1851	1277	70	.	.	PUNCT
ftr-1851	1277	71	.	.	PUNCT
ftr-1851	1277	72	.	.	PUNCT
ftr-1851	1277	73	"	"	PUNCT
ftr-1851	1278	1	additional	additional	ADJ
ftr-1851	1278	2	amounts	amount	NOUN
ftr-1851	1278	3	,	,	PUNCT
ftr-1851	1278	4	equal	equal	ADJ
ftr-1851	1278	5	to	to	ADP
ftr-1851	1278	6	the	the	DET
ftr-1851	1278	7	difference	difference	NOUN
ftr-1851	1278	8	between	between	ADP
ftr-1851	1278	9	$	$	SYM
ftr-1851	1278	10	25,130	25,130	NUM
ftr-1851	1278	11	and	and	CCONJ
ftr-1851	1278	12	the	the	DET
ftr-1851	1278	13	taxpayer	taxpayer	NOUN
ftr-1851	1278	14	's	's	PART
ftr-1851	1278	15	salary	salary	NOUN
ftr-1851	1278	16	,	,	PUNCT
ftr-1851	1278	17	were	be	AUX
ftr-1851	1278	18	described	describe	VERB
ftr-1851	1278	19	as	as	ADP
ftr-1851	1278	20	paid	pay	VERB
ftr-1851	1278	21	to	to	PART
ftr-1851	1278	22	settle	settle	VERB
ftr-1851	1278	23	other	other	ADJ
ftr-1851	1278	24	claims	claim	NOUN
ftr-1851	1278	25	.	.	PUNCT
ftr-1851	1279	1	nevertheless	nevertheless	ADV
ftr-1851	1279	2	,	,	PUNCT
ftr-1851	1279	3	the	the	DET
ftr-1851	1279	4	taxpayer	taxpayer	NOUN
ftr-1851	1279	5	excluded	exclude	VERB
ftr-1851	1279	6	the	the	DET
ftr-1851	1279	7	full	full	ADJ
ftr-1851	1279	8	payments	payment	NOUN
ftr-1851	1279	9	[	[	X
ftr-1851	1279	10	which	which	PRON
ftr-1851	1279	11	dh&s	dh&s	PROPN
ftr-1851	1279	12	reported	report	VERB
ftr-1851	1279	13	on	on	ADP
ftr-1851	1279	14	w-2s	w-2s	PROPN
ftr-1851	1279	15	]	]	PUNCT
ftr-1851	1279	16	,	,	PUNCT
ftr-1851	1279	17	claiming	claim	VERB
ftr-1851	1279	18	that	that	SCONJ
ftr-1851	1279	19	§	§	PROPN
ftr-1851	1279	20	104(a)(2	104(a)(2	NUM
ftr-1851	1279	21	)	)	PUNCT
ftr-1851	1279	22	[	[	X
ftr-1851	1279	23	as	as	ADP
ftr-1851	1279	24	in	in	ADP
ftr-1851	1279	25	effect	effect	NOUN
ftr-1851	1279	26	before	before	SCONJ
ftr-1851	1279	27	11/13/95	11/13/95	PROPN
ftr-1851	1279	28	]	]	PUNCT
ftr-1851	1279	29	applied	apply	VERB
ftr-1851	1279	30	.	.	PUNCT
ftr-1851	1280	1	the	the	DET
ftr-1851	1280	2	tax	tax	NOUN
ftr-1851	1280	3	court	court	NOUN
ftr-1851	1280	4	(	(	PUNCT
ftr-1851	1280	5	judge	judge	PROPN
ftr-1851	1280	6	ruwe	ruwe	PROPN
ftr-1851	1280	7	)	)	PUNCT
ftr-1851	1280	8	held	hold	VERB
ftr-1851	1280	9	that	that	SCONJ
ftr-1851	1280	10	the	the	DET
ftr-1851	1280	11	taxpayer	taxpayer	NOUN
ftr-1851	1280	12	produced	produce	VERB
ftr-1851	1280	13	credible	credible	ADJ
ftr-1851	1280	14	evidence	evidence	NOUN
ftr-1851	1280	15	that	that	SCONJ
ftr-1851	1280	16	$	$	SYM
ftr-1851	1280	17	25,130	25,130	NUM
ftr-1851	1280	18	of	of	ADP
ftr-1851	1280	19	the	the	DET
ftr-1851	1280	20	$	$	SYM
ftr-1851	1280	21	45,615	45,615	NUM
ftr-1851	1280	22	received	receive	VERB
ftr-1851	1280	23	by	by	ADP
ftr-1851	1280	24	the	the	DET
ftr-1851	1280	25	taxpayer	taxpayer	NOUN
ftr-1851	1280	26	was	be	AUX
ftr-1851	1280	27	paid	pay	VERB
ftr-1851	1280	28	and	and	CCONJ
ftr-1851	1280	29	received	receive	VERB
ftr-1851	1280	30	on	on	ADP
ftr-1851	1280	31	account	account	NOUN
ftr-1851	1280	32	of	of	ADP
ftr-1851	1280	33	tort	tort	NOUN
ftr-1851	1280	34	or	or	CCONJ
ftr-1851	1280	35	tort	tort	NOUN
ftr-1851	1280	36	type	type	NOUN
ftr-1851	1280	37	personal	personal	ADJ
ftr-1851	1280	38	injuries	injury	NOUN
ftr-1851	1280	39	,	,	PUNCT
ftr-1851	1280	40	that	that	SCONJ
ftr-1851	1280	41	under	under	ADP
ftr-1851	1280	42	§	§	PROPN
ftr-1851	1280	43	7491	7491	NUM
ftr-1851	1280	44	the	the	DET
ftr-1851	1280	45	burden	burden	NOUN
ftr-1851	1280	46	of	of	ADP
ftr-1851	1280	47	proof	proof	NOUN
ftr-1851	1280	48	shifted	shift	VERB
ftr-1851	1280	49	to	to	ADP
ftr-1851	1280	50	the	the	DET
ftr-1851	1280	51	commissioner	commissioner	NOUN
ftr-1851	1280	52	with	with	ADP
ftr-1851	1280	53	respect	respect	NOUN
ftr-1851	1280	54	to	to	ADP
ftr-1851	1280	55	that	that	DET
ftr-1851	1280	56	amount	amount	NOUN
ftr-1851	1280	57	of	of	ADP
ftr-1851	1280	58	$	$	SYM
ftr-1851	1280	59	25,130	25,130	NUM
ftr-1851	1280	60	,	,	PUNCT
ftr-1851	1280	61	and	and	CCONJ
ftr-1851	1280	62	that	that	SCONJ
ftr-1851	1280	63	the	the	DET
ftr-1851	1280	64	commissioner	commissioner	NOUN
ftr-1851	1280	65	had	have	AUX
ftr-1851	1280	66	failed	fail	VERB
ftr-1851	1280	67	to	to	PART
ftr-1851	1280	68	satisfy	satisfy	VERB
ftr-1851	1280	69	the	the	DET
ftr-1851	1280	70	burden	burden	NOUN
ftr-1851	1280	71	.	.	PUNCT
ftr-1851	1281	1	the	the	DET
ftr-1851	1281	2	court	court	NOUN
ftr-1851	1281	3	concluded	conclude	VERB
ftr-1851	1281	4	that	that	SCONJ
ftr-1851	1281	5	the	the	DET
ftr-1851	1281	6	workers	worker	NOUN
ftr-1851	1281	7	'	'	PART
ftr-1851	1281	8	compensation	compensation	NOUN
ftr-1851	1281	9	language	language	NOUN
ftr-1851	1281	10	was	be	AUX
ftr-1851	1281	11	based	base	VERB
ftr-1851	1281	12	on	on	ADP
ftr-1851	1281	13	advice	advice	NOUN
ftr-1851	1281	14	from	from	ADP
ftr-1851	1281	15	the	the	DET
ftr-1851	1281	16	taxpayer	taxpayer	NOUN
ftr-1851	1281	17	's	's	PART
ftr-1851	1281	18	accountant	accountant	NOUN
ftr-1851	1281	19	and	and	CCONJ
ftr-1851	1281	20	was	be	AUX
ftr-1851	1281	21	intended	intend	VERB
ftr-1851	1281	22	to	to	PART
ftr-1851	1281	23	indicate	indicate	VERB
ftr-1851	1281	24	that	that	SCONJ
ftr-1851	1281	25	the	the	DET
ftr-1851	1281	26	payment	payment	NOUN
ftr-1851	1281	27	was	be	AUX
ftr-1851	1281	28	to	to	PART
ftr-1851	1281	29	settle	settle	VERB
ftr-1851	1281	30	tort	tort	NOUN
ftr-1851	1281	31	-	-	PUNCT
ftr-1851	1281	32	type	type	NOUN
ftr-1851	1281	33	claims	claim	NOUN
ftr-1851	1281	34	,	,	PUNCT
ftr-1851	1281	35	for	for	ADP
ftr-1851	1281	36	which	which	PRON
ftr-1851	1281	37	workers	worker	NOUN
ftr-1851	1281	38	'	'	PART
ftr-1851	1281	39	compensation	compensation	NOUN
ftr-1851	1281	40	is	be	AUX
ftr-1851	1281	41	a	a	DET
ftr-1851	1281	42	substitute	substitute	NOUN
ftr-1851	1281	43	.	.	PUNCT
ftr-1851	1282	1	thus	thus	ADV
ftr-1851	1282	2	,	,	PUNCT
ftr-1851	1282	3	$	$	SYM
ftr-1851	1282	4	25,130	25,130	NUM
ftr-1851	1282	5	was	be	AUX
ftr-1851	1282	6	excludable	excludable	ADJ
ftr-1851	1282	7	.	.	PUNCT
ftr-1851	1283	1	the	the	DET
ftr-1851	1283	2	taxpayer	taxpayer	NOUN
ftr-1851	1283	3	,	,	PUNCT
ftr-1851	1283	4	who	who	PRON
ftr-1851	1283	5	bore	bear	VERB
ftr-1851	1283	6	the	the	DET
ftr-1851	1283	7	burden	burden	NOUN
ftr-1851	1283	8	of	of	ADP
ftr-1851	1283	9	proof	proof	NOUN
ftr-1851	1283	10	regarding	regard	VERB
ftr-1851	1283	11	the	the	DET
ftr-1851	1283	12	amount	amount	NOUN
ftr-1851	1283	13	in	in	ADP
ftr-1851	1283	14	excess	excess	NOUN
ftr-1851	1283	15	of	of	ADP
ftr-1851	1283	16	$	$	SYM
ftr-1851	1283	17	25,130	25,130	NUM
ftr-1851	1283	18	,	,	PUNCT
ftr-1851	1283	19	failed	fail	VERB
ftr-1851	1283	20	to	to	PART
ftr-1851	1283	21	prove	prove	VERB
ftr-1851	1283	22	that	that	SCONJ
ftr-1851	1283	23	the	the	DET
ftr-1851	1283	24	excess	excess	NOUN
ftr-1851	1283	25	was	be	AUX
ftr-1851	1283	26	excludable	excludable	ADJ
ftr-1851	1283	27	;	;	PUNCT
ftr-1851	1283	28	as	as	SCONJ
ftr-1851	1283	29	it	it	PRON
ftr-1851	1283	30	was	be	AUX
ftr-1851	1283	31	paid	pay	VERB
ftr-1851	1283	32	to	to	PART
ftr-1851	1283	33	settle	settle	VERB
ftr-1851	1283	34	the	the	DET
ftr-1851	1283	35	contract	contract	NOUN
ftr-1851	1283	36	claims	claim	NOUN
ftr-1851	1283	37	.	.	PUNCT
ftr-1851	1284	1	12	12	NUM
ftr-1851	1284	2	.	.	PUNCT
ftr-1851	1285	1	see	see	VERB
ftr-1851	1285	2	tam	tam	PROPN
ftr-1851	1285	3	200041022	200041022	NUM
ftr-1851	1285	4	(	(	PUNCT
ftr-1851	1285	5	7/17/00	7/17/00	NUM
ftr-1851	1285	6	)	)	PUNCT
ftr-1851	1285	7	for	for	ADP
ftr-1851	1285	8	some	some	DET
ftr-1851	1285	9	indication	indication	NOUN
ftr-1851	1285	10	as	as	ADP
ftr-1851	1285	11	to	to	ADP
ftr-1851	1285	12	what	what	PRON
ftr-1851	1285	13	the	the	DET
ftr-1851	1285	14	irs	irs	PROPN
ftr-1851	1285	15	might	might	AUX
ftr-1851	1285	16	consider	consider	VERB
ftr-1851	1285	17	a	a	DET
ftr-1851	1285	18	physical	physical	ADJ
ftr-1851	1285	19	injury	injury	NOUN
ftr-1851	1285	20	.	.	PUNCT
ftr-1851	1286	1	[	[	X
ftr-1851	1286	2	vol.6	vol.6	X
ftr-1851	1286	3	:	:	PUNCT
ftr-1851	1286	4	s	s	X
ftr-1851	1286	5	!	!	PUNCT
ftr-1851	1287	1	recent	recent	ADJ
ftr-1851	1287	2	developments	development	NOUN
ftr-1851	1287	3	in	in	ADP
ftr-1851	1287	4	federal	federal	ADJ
ftr-1851	1287	5	income	income	NOUN
ftr-1851	1287	6	taxation	taxation	NOUN
ftr-1851	1287	7	3	3	X
ftr-1851	1287	8	.	.	PUNCT
ftr-1851	1288	1	how	how	SCONJ
ftr-1851	1288	2	not	not	PART
ftr-1851	1288	3	to	to	PART
ftr-1851	1288	4	behave	behave	VERB
ftr-1851	1288	5	when	when	SCONJ
ftr-1851	1288	6	dealing	deal	VERB
ftr-1851	1288	7	with	with	ADP
ftr-1851	1288	8	an	an	DET
ftr-1851	1288	9	issue	issue	NOUN
ftr-1851	1288	10	for	for	ADP
ftr-1851	1288	11	which	which	PRON
ftr-1851	1288	12	there	there	PRON
ftr-1851	1288	13	is	be	VERB
ftr-1851	1288	14	no	no	DET
ftr-1851	1288	15	precedent	precedent	NOUN
ftr-1851	1288	16	.	.	PUNCT
ftr-1851	1289	1	roco	roco	PROPN
ftr-1851	1289	2	v.	v.	ADP
ftr-1851	1289	3	commissioner	commissioner	PROPN
ftr-1851	1289	4	,	,	PUNCT
ftr-1851	1289	5	121	121	NUM
ftr-1851	1289	6	t.c	t.c	NOUN
ftr-1851	1289	7	.	.	PROPN
ftr-1851	1289	8	160	160	NUM
ftr-1851	1289	9	(	(	PUNCT
ftr-1851	1289	10	9/11/03	9/11/03	NUM
ftr-1851	1289	11	)	)	PUNCT
ftr-1851	1289	12	.	.	PUNCT
ftr-1851	1290	1	qui	qui	PROPN
ftr-1851	1290	2	tam	tam	PROPN
ftr-1851	1290	3	payments	payment	NOUN
ftr-1851	1290	4	are	be	AUX
ftr-1851	1290	5	includable	includable	ADJ
ftr-1851	1290	6	in	in	ADP
ftr-1851	1290	7	gross	gross	ADJ
ftr-1851	1290	8	income	income	NOUN
ftr-1851	1290	9	,	,	PUNCT
ftr-1851	1290	10	and	and	CCONJ
ftr-1851	1290	11	taxpayer	taxpayer	NOUN
ftr-1851	1290	12	is	be	AUX
ftr-1851	1290	13	penalized	penalize	VERB
ftr-1851	1290	14	for	for	ADP
ftr-1851	1290	15	not	not	PART
ftr-1851	1290	16	doing	do	VERB
ftr-1851	1290	17	so	so	ADV
ftr-1851	1290	18	despite	despite	SCONJ
ftr-1851	1290	19	the	the	DET
ftr-1851	1290	20	absence	absence	NOUN
ftr-1851	1290	21	of	of	ADP
ftr-1851	1290	22	any	any	DET
ftr-1851	1290	23	precedent	precedent	NOUN
ftr-1851	1290	24	in	in	ADP
ftr-1851	1290	25	large	large	ADJ
ftr-1851	1290	26	part	part	NOUN
ftr-1851	1290	27	because	because	SCONJ
ftr-1851	1290	28	the	the	DET
ftr-1851	1290	29	taxpayer	taxpayer	NOUN
ftr-1851	1290	30	sought	seek	VERB
ftr-1851	1290	31	a	a	DET
ftr-1851	1290	32	private	private	ADJ
ftr-1851	1290	33	letter	letter	NOUN
ftr-1851	1290	34	ruling	rule	VERB
ftr-1851	1290	35	and	and	CCONJ
ftr-1851	1290	36	withdrew	withdraw	VERB
ftr-1851	1290	37	his	his	PRON
ftr-1851	1290	38	request	request	NOUN
ftr-1851	1290	39	after	after	ADP
ftr-1851	1290	40	being	be	AUX
ftr-1851	1290	41	advised	advise	VERB
ftr-1851	1290	42	that	that	SCONJ
ftr-1851	1290	43	the	the	DET
ftr-1851	1290	44	service	service	NOUN
ftr-1851	1290	45	would	would	AUX
ftr-1851	1290	46	rule	rule	VERB
ftr-1851	1290	47	adversely	adversely	ADV
ftr-1851	1290	48	.	.	PUNCT
ftr-1851	1291	1	4	4	X
ftr-1851	1291	2	.	.	X
ftr-1851	1291	3	dennis	dennis	PROPN
ftr-1851	1291	4	rodman	rodman	PROPN
ftr-1851	1291	5	is	be	AUX
ftr-1851	1291	6	a	a	DET
ftr-1851	1291	7	supporting	support	VERB
ftr-1851	1291	8	actor	actor	NOUN
ftr-1851	1291	9	in	in	ADP
ftr-1851	1291	10	what	what	PRON
ftr-1851	1291	11	might	might	AUX
ftr-1851	1291	12	be	be	AUX
ftr-1851	1291	13	a	a	DET
ftr-1851	1291	14	farreaching	farreache	VERB
ftr-1851	1291	15	tax	tax	NOUN
ftr-1851	1291	16	court	court	NOUN
ftr-1851	1291	17	case	case	NOUN
ftr-1851	1291	18	;	;	PUNCT
ftr-1851	1291	19	only	only	ADV
ftr-1851	1291	20	walter	walter	NOUN
ftr-1851	1291	21	matthau	matthau	NOUN
ftr-1851	1291	22	and	and	CCONJ
ftr-1851	1291	23	jack	jack	PROPN
ftr-1851	1291	24	lemmon	lemmon	PROPN
ftr-1851	1291	25	can	can	AUX
ftr-1851	1291	26	do	do	VERB
ftr-1851	1291	27	justice	justice	NOUN
ftr-1851	1291	28	to	to	ADP
ftr-1851	1291	29	this	this	DET
ftr-1851	1291	30	script	script	NOUN
ftr-1851	1291	31	.	.	PUNCT
ftr-1851	1292	1	rodman	rodman	PROPN
ftr-1851	1292	2	's	's	PART
ftr-1851	1292	3	nickname	nickname	NOUN
ftr-1851	1292	4	might	might	AUX
ftr-1851	1292	5	change	change	VERB
ftr-1851	1292	6	from	from	ADP
ftr-1851	1292	7	"	"	PUNCT
ftr-1851	1292	8	the	the	DET
ftr-1851	1292	9	worm	worm	NOUN
ftr-1851	1292	10	"	"	PUNCT
ftr-1851	1292	11	to	to	ADP
ftr-1851	1292	12	"	"	PUNCT
ftr-1851	1292	13	the	the	DET
ftr-1851	1292	14	squirrel	squirrel	NOUN
ftr-1851	1292	15	.	.	PUNCT
ftr-1851	1292	16	"	"	PUNCT
ftr-1851	1293	1	amos	amos	PROPN
ftr-1851	1293	2	v.	v.	PROPN
ftr-1851	1293	3	commissioner	commissioner	PROPN
ftr-1851	1293	4	,	,	PUNCT
ftr-1851	1293	5	t.c	t.c	PROPN
ftr-1851	1293	6	.	.	PROPN
ftr-1851	1293	7	memo	memo	NOUN
ftr-1851	1293	8	.	.	PUNCT
ftr-1851	1294	1	2003	2003	NUM
ftr-1851	1294	2	-	-	SYM
ftr-1851	1294	3	329	329	NUM
ftr-1851	1294	4	(	(	PUNCT
ftr-1851	1294	5	12/1/03	12/1/03	NUM
ftr-1851	1294	6	)	)	PUNCT
ftr-1851	1294	7	.	.	PUNCT
ftr-1851	1295	1	the	the	DET
ftr-1851	1295	2	taxpayer	taxpayer	NOUN
ftr-1851	1295	3	was	be	AUX
ftr-1851	1295	4	a	a	DET
ftr-1851	1295	5	television	television	NOUN
ftr-1851	1295	6	cameraman	cameraman	NOUN
ftr-1851	1295	7	who	who	PRON
ftr-1851	1295	8	was	be	AUX
ftr-1851	1295	9	kicked	kick	VERB
ftr-1851	1295	10	in	in	ADP
ftr-1851	1295	11	the	the	DET
ftr-1851	1295	12	groin	groin	NOUN
ftr-1851	1295	13	and	and	CCONJ
ftr-1851	1295	14	injured	injure	VERB
ftr-1851	1295	15	by	by	ADP
ftr-1851	1295	16	dennis	dennis	PROPN
ftr-1851	1295	17	rodman	rodman	PROPN
ftr-1851	1295	18	after	after	SCONJ
ftr-1851	1295	19	rodman	rodman	NOUN
ftr-1851	1295	20	ran	run	VERB
ftr-1851	1295	21	out	out	ADP
ftr-1851	1295	22	of	of	ADP
ftr-1851	1295	23	bounds	bound	NOUN
ftr-1851	1295	24	and	and	CCONJ
ftr-1851	1295	25	tripped	trip	VERB
ftr-1851	1295	26	,	,	PUNCT
ftr-1851	1295	27	landing	land	VERB
ftr-1851	1295	28	on	on	ADP
ftr-1851	1295	29	the	the	DET
ftr-1851	1295	30	taxpayer	taxpayer	NOUN
ftr-1851	1295	31	i.e.	i.e.	X
ftr-1851	1295	32	,	,	PUNCT
ftr-1851	1295	33	the	the	DET
ftr-1851	1295	34	kick	kick	NOUN
ftr-1851	1295	35	took	take	VERB
ftr-1851	1295	36	extra	extra	ADJ
ftr-1851	1295	37	effort	effort	NOUN
ftr-1851	1295	38	by	by	ADP
ftr-1851	1295	39	rodman	rodman	NOUN
ftr-1851	1295	40	.	.	PUNCT
ftr-1851	1296	1	the	the	DET
ftr-1851	1296	2	taxpayer	taxpayer	NOUN
ftr-1851	1296	3	settled	settle	VERB
ftr-1851	1296	4	any	any	DET
ftr-1851	1296	5	claims	claim	NOUN
ftr-1851	1296	6	he	he	PRON
ftr-1851	1296	7	had	have	VERB
ftr-1851	1296	8	against	against	ADP
ftr-1851	1296	9	rodman	rodman	NOUN
ftr-1851	1296	10	for	for	ADP
ftr-1851	1296	11	$	$	SYM
ftr-1851	1296	12	200,000	200,000	NUM
ftr-1851	1296	13	.	.	PUNCT
ftr-1851	1297	1	the	the	DET
ftr-1851	1297	2	settlement	settlement	NOUN
ftr-1851	1297	3	agreement	agreement	NOUN
ftr-1851	1297	4	expressly	expressly	ADV
ftr-1851	1297	5	provided	provide	VERB
ftr-1851	1297	6	that	that	SCONJ
ftr-1851	1297	7	rodman	rodman	NOUN
ftr-1851	1297	8	paid	pay	VERB
ftr-1851	1297	9	the	the	DET
ftr-1851	1297	10	taxpayer	taxpayer	NOUN
ftr-1851	1297	11	a	a	DET
ftr-1851	1297	12	portion	portion	NOUN
ftr-1851	1297	13	of	of	ADP
ftr-1851	1297	14	the	the	DET
ftr-1851	1297	15	settlement	settlement	NOUN
ftr-1851	1297	16	amount	amount	NOUN
ftr-1851	1297	17	at	at	ADP
ftr-1851	1297	18	issue	issue	NOUN
ftr-1851	1297	19	in	in	ADP
ftr-1851	1297	20	return	return	NOUN
ftr-1851	1297	21	for	for	ADP
ftr-1851	1297	22	his	his	PRON
ftr-1851	1297	23	agreement	agreement	NOUN
ftr-1851	1297	24	not	not	PART
ftr-1851	1297	25	to	to	PART
ftr-1851	1297	26	:	:	PUNCT
ftr-1851	1297	27	(	(	PUNCT
ftr-1851	1297	28	1	1	X
ftr-1851	1297	29	)	)	PUNCT
ftr-1851	1297	30	defame	defame	VERB
ftr-1851	1297	31	rodman	rodman	NOUN
ftr-1851	1297	32	,	,	PUNCT
ftr-1851	1297	33	(	(	PUNCT
ftr-1851	1297	34	2	2	X
ftr-1851	1297	35	)	)	PUNCT
ftr-1851	1297	36	disclose	disclose	VERB
ftr-1851	1297	37	the	the	DET
ftr-1851	1297	38	existence	existence	NOUN
ftr-1851	1297	39	or	or	CCONJ
ftr-1851	1297	40	the	the	DET
ftr-1851	1297	41	terms	term	NOUN
ftr-1851	1297	42	of	of	ADP
ftr-1851	1297	43	the	the	DET
ftr-1851	1297	44	settlement	settlement	NOUN
ftr-1851	1297	45	agreement	agreement	NOUN
ftr-1851	1297	46	,	,	PUNCT
ftr-1851	1297	47	(	(	PUNCT
ftr-1851	1297	48	3	3	X
ftr-1851	1297	49	)	)	PUNCT
ftr-1851	1297	50	publicize	publicize	VERB
ftr-1851	1297	51	facts	fact	NOUN
ftr-1851	1297	52	relating	relate	VERB
ftr-1851	1297	53	to	to	ADP
ftr-1851	1297	54	the	the	DET
ftr-1851	1297	55	incident	incident	NOUN
ftr-1851	1297	56	,	,	PUNCT
ftr-1851	1297	57	or	or	CCONJ
ftr-1851	1297	58	(	(	PUNCT
ftr-1851	1297	59	4	4	X
ftr-1851	1297	60	)	)	PUNCT
ftr-1851	1297	61	assist	assist	NOUN
ftr-1851	1297	62	in	in	ADP
ftr-1851	1297	63	any	any	DET
ftr-1851	1297	64	criminal	criminal	ADJ
ftr-1851	1297	65	prosecution	prosecution	NOUN
ftr-1851	1297	66	against	against	ADP
ftr-1851	1297	67	rodman	rodman	NOUN
ftr-1851	1297	68	with	with	ADP
ftr-1851	1297	69	respect	respect	NOUN
ftr-1851	1297	70	to	to	ADP
ftr-1851	1297	71	the	the	DET
ftr-1851	1297	72	incident	incident	NOUN
ftr-1851	1297	73	.	.	PUNCT
ftr-1851	1298	1	the	the	DET
ftr-1851	1298	2	tax	tax	NOUN
ftr-1851	1298	3	court	court	NOUN
ftr-1851	1298	4	(	(	PUNCT
ftr-1851	1298	5	judge	judge	NOUN
ftr-1851	1298	6	chiechi	chiechi	PROPN
ftr-1851	1298	7	)	)	PUNCT
ftr-1851	1298	8	characterized	characterize	VERB
ftr-1851	1298	9	these	these	DET
ftr-1851	1298	10	provisions	provision	NOUN
ftr-1851	1298	11	collectively	collectively	ADV
ftr-1851	1298	12	as	as	ADP
ftr-1851	1298	13	"	"	PUNCT
ftr-1851	1298	14	the	the	DET
ftr-1851	1298	15	nonphysical	nonphysical	ADJ
ftr-1851	1298	16	injury	injury	NOUN
ftr-1851	1298	17	provisions	provision	NOUN
ftr-1851	1298	18	,	,	PUNCT
ftr-1851	1298	19	"	"	PUNCT
ftr-1851	1298	20	and	and	CCONJ
ftr-1851	1298	21	found	find	VERB
ftr-1851	1298	22	that	that	SCONJ
ftr-1851	1298	23	$	$	SYM
ftr-1851	1298	24	80,000	80,000	NUM
ftr-1851	1298	25	of	of	ADP
ftr-1851	1298	26	the	the	DET
ftr-1851	1298	27	settlement	settlement	NOUN
ftr-1851	1298	28	was	be	AUX
ftr-1851	1298	29	attributable	attributable	ADJ
ftr-1851	1298	30	to	to	ADP
ftr-1851	1298	31	these	these	DET
ftr-1851	1298	32	provisions	provision	NOUN
ftr-1851	1298	33	and	and	CCONJ
ftr-1851	1298	34	that	that	SCONJ
ftr-1851	1298	35	only	only	ADV
ftr-1851	1298	36	$	$	SYM
ftr-1851	1298	37	120,000	120,000	NUM
ftr-1851	1298	38	of	of	ADP
ftr-1851	1298	39	the	the	DET
ftr-1851	1298	40	settlement	settlement	NOUN
ftr-1851	1298	41	was	be	AUX
ftr-1851	1298	42	"	"	PUNCT
ftr-1851	1298	43	on	on	ADP
ftr-1851	1298	44	account	account	NOUN
ftr-1851	1298	45	of	of	ADP
ftr-1851	1298	46	"	"	PUNCT
ftr-1851	1298	47	personal	personal	ADJ
ftr-1851	1298	48	physical	physical	ADJ
ftr-1851	1298	49	injury	injury	NOUN
ftr-1851	1298	50	and	and	CCONJ
ftr-1851	1298	51	therefore	therefore	ADV
ftr-1851	1298	52	excludable	excludable	ADJ
ftr-1851	1298	53	.	.	PUNCT
ftr-1851	1299	1	c.	c.	NOUN
ftr-1851	1299	2	profit	profit	NOUN
ftr-1851	1299	3	-	-	PUNCT
ftr-1851	1299	4	seeking	seek	VERB
ftr-1851	1299	5	individual	individual	ADJ
ftr-1851	1299	6	deductions	deduction	NOUN
ftr-1851	1299	7	1	1	NUM
ftr-1851	1299	8	.	.	PUNCT
ftr-1851	1300	1	the	the	DET
ftr-1851	1300	2	alternative	alternative	ADJ
ftr-1851	1300	3	minimum	minimum	ADJ
ftr-1851	1300	4	tax	tax	NOUN
ftr-1851	1300	5	(	(	PUNCT
ftr-1851	1300	6	"	"	PUNCT
ftr-1851	1300	7	amt	amt	PROPN
ftr-1851	1300	8	"	"	PUNCT
ftr-1851	1300	9	)	)	PUNCT
ftr-1851	1300	10	trap	trap	NOUN
ftr-1851	1300	11	for	for	ADP
ftr-1851	1300	12	attorneys	attorney	NOUN
ftr-1851	1300	13	'	'	PART
ftr-1851	1300	14	fees	fee	NOUN
ftr-1851	1300	15	on	on	ADP
ftr-1851	1300	16	large	large	ADJ
ftr-1851	1300	17	recoveries	recovery	NOUN
ftr-1851	1300	18	.	.	PUNCT
ftr-1851	1301	1	a.	a.	NOUN
ftr-1851	1301	2	cases	case	NOUN
ftr-1851	1301	3	decided	decide	VERB
ftr-1851	1301	4	in	in	ADP
ftr-1851	1301	5	past	past	ADJ
ftr-1851	1301	6	years	year	NOUN
ftr-1851	1301	7	by	by	ADP
ftr-1851	1301	8	the	the	DET
ftr-1851	1301	9	first	first	ADJ
ftr-1851	1301	10	,	,	PUNCT
ftr-1851	1301	11	fourth	fourth	ADJ
ftr-1851	1301	12	,	,	PUNCT
ftr-1851	1301	13	seventh	seventh	ADJ
ftr-1851	1301	14	,	,	PUNCT
ftr-1851	1301	15	eighth	eighth	ADJ
ftr-1851	1301	16	,	,	PUNCT
ftr-1851	1301	17	ninth	ninth	ADJ
ftr-1851	1301	18	,	,	PUNCT
ftr-1851	1301	19	tenth	tenth	ADJ
ftr-1851	1301	20	and	and	CCONJ
ftr-1851	1301	21	federal	federal	ADJ
ftr-1851	1301	22	circuits	circuit	NOUN
ftr-1851	1301	23	sprang	spring	VERB
ftr-1851	1301	24	the	the	DET
ftr-1851	1301	25	amt	amt	PROPN
ftr-1851	1301	26	trap	trap	NOUN
ftr-1851	1301	27	.	.	PUNCT
ftr-1851	1302	1	attorney	attorney	NOUN
ftr-1851	1302	2	's	's	PART
ftr-1851	1302	3	fees	fee	NOUN
ftr-1851	1302	4	incurred	incur	VERB
ftr-1851	1302	5	by	by	ADP
ftr-1851	1302	6	an	an	DET
ftr-1851	1302	7	individual	individual	NOUN
ftr-1851	1302	8	in	in	ADP
ftr-1851	1302	9	a	a	DET
ftr-1851	1302	10	nonbusiness	nonbusiness	NOUN
ftr-1851	1302	11	profit	profit	NOUN
ftr-1851	1302	12	-	-	PUNCT
ftr-1851	1302	13	seeking	seek	VERB
ftr-1851	1302	14	transaction	transaction	NOUN
ftr-1851	1302	15	are	be	AUX
ftr-1851	1302	16	[	[	X
ftr-1851	1302	17	§	§	PROPN
ftr-1851	1302	18	212	212	NUM
ftr-1851	1302	19	]	]	PUNCT
ftr-1851	1302	20	miscellaneous	miscellaneous	ADJ
ftr-1851	1302	21	itemized	itemize	VERB
ftr-1851	1302	22	deductions	deduction	NOUN
ftr-1851	1302	23	[	[	X
ftr-1851	1302	24	§	§	NOUN
ftr-1851	1302	25	67	67	NUM
ftr-1851	1302	26	]	]	PUNCT
ftr-1851	1302	27	and	and	CCONJ
ftr-1851	1302	28	may	may	AUX
ftr-1851	1302	29	not	not	PART
ftr-1851	1302	30	be	be	AUX
ftr-1851	1302	31	deducted	deduct	VERB
ftr-1851	1302	32	for	for	ADP
ftr-1851	1302	33	amt	amt	PROPN
ftr-1851	1302	34	purposes	purpose	NOUN
ftr-1851	1302	35	.	.	PUNCT
ftr-1851	1303	1	to	to	PART
ftr-1851	1303	2	avoid	avoid	VERB
ftr-1851	1303	3	this	this	DET
ftr-1851	1303	4	result	result	NOUN
ftr-1851	1303	5	,	,	PUNCT
ftr-1851	1303	6	taxpayers	taxpayer	NOUN
ftr-1851	1303	7	in	in	ADP
ftr-1851	1303	8	a	a	DET
ftr-1851	1303	9	number	number	NOUN
ftr-1851	1303	10	of	of	ADP
ftr-1851	1303	11	cases	case	NOUN
ftr-1851	1303	12	in	in	ADP
ftr-1851	1303	13	recent	recent	ADJ
ftr-1851	1303	14	years	year	NOUN
ftr-1851	1303	15	have	have	AUX
ftr-1851	1303	16	argued	argue	VERB
ftr-1851	1303	17	the	the	DET
ftr-1851	1303	18	portion	portion	NOUN
ftr-1851	1303	19	of	of	ADP
ftr-1851	1303	20	a	a	DET
ftr-1851	1303	21	taxable	taxable	ADJ
ftr-1851	1303	22	damage	damage	NOUN
ftr-1851	1303	23	award	award	NOUN
ftr-1851	1303	24	retained	retain	VERB
ftr-1851	1303	25	by	by	ADP
ftr-1851	1303	26	the	the	DET
ftr-1851	1303	27	taxpayer	taxpayer	NOUN
ftr-1851	1303	28	-	-	PUNCT
ftr-1851	1303	29	plaintiff	plaintiff	NOUN
ftr-1851	1303	30	's	's	PART
ftr-1851	1303	31	attorney	attorney	NOUN
ftr-1851	1303	32	as	as	ADP
ftr-1851	1303	33	a	a	DET
ftr-1851	1303	34	contingent	contingent	NOUN
ftr-1851	1303	35	fee	fee	NOUN
ftr-1851	1303	36	is	be	AUX
ftr-1851	1303	37	excluded	exclude	VERB
ftr-1851	1303	38	from	from	ADP
ftr-1851	1303	39	the	the	DET
ftr-1851	1303	40	taxpayerplaintiff	taxpayerplaintiff	NOUN
ftr-1851	1303	41	s	s	PART
ftr-1851	1303	42	income	income	NOUN
ftr-1851	1303	43	and	and	CCONJ
ftr-1851	1303	44	treated	treat	VERB
ftr-1851	1303	45	as	as	ADP
ftr-1851	1303	46	income	income	NOUN
ftr-1851	1303	47	earned	earn	VERB
ftr-1851	1303	48	directly	directly	ADV
ftr-1851	1303	49	by	by	ADP
ftr-1851	1303	50	the	the	DET
ftr-1851	1303	51	attorney	attorney	NOUN
ftr-1851	1303	52	.	.	PUNCT
ftr-1851	1304	1	the	the	DET
ftr-1851	1304	2	tax	tax	NOUN
ftr-1851	1304	3	court	court	NOUN
ftr-1851	1304	4	and	and	CCONJ
ftr-1851	1304	5	most	most	ADJ
ftr-1851	1304	6	courts	court	NOUN
ftr-1851	1304	7	of	of	ADP
ftr-1851	1304	8	appeals	appeal	NOUN
ftr-1851	1304	9	have	have	AUX
ftr-1851	1304	10	reached	reach	VERB
ftr-1851	1304	11	conflicting	conflicting	ADJ
ftr-1851	1304	12	results	result	NOUN
ftr-1851	1304	13	on	on	ADP
ftr-1851	1304	14	this	this	DET
ftr-1851	1304	15	question	question	NOUN
ftr-1851	1304	16	.	.	PUNCT
ftr-1851	1305	1	generally	generally	ADV
ftr-1851	1305	2	,	,	PUNCT
ftr-1851	1305	3	the	the	DET
ftr-1851	1305	4	tax	tax	NOUN
ftr-1851	1305	5	court	court	NOUN
ftr-1851	1305	6	holds	hold	VERB
ftr-1851	1305	7	that	that	PRON
ftr-1851	1305	8	attorney	attorney	NOUN
ftr-1851	1305	9	's	's	PART
ftr-1851	1305	10	fee	fee	NOUN
ftr-1851	1305	11	awards	award	NOUN
ftr-1851	1305	12	paid	pay	VERB
ftr-1851	1305	13	directly	directly	ADV
ftr-1851	1305	14	to	to	ADP
ftr-1851	1305	15	a	a	DET
ftr-1851	1305	16	plaintiffs	plaintiff	NOUN
ftr-1851	1305	17	attorney	attorney	NOUN
ftr-1851	1306	1	[	[	X
ftr-1851	1306	2	or	or	CCONJ
ftr-1851	1306	3	the	the	DET
ftr-1851	1306	4	portion	portion	NOUN
ftr-1851	1306	5	of	of	ADP
ftr-1851	1306	6	a	a	DET
ftr-1851	1306	7	damage	damage	NOUN
ftr-1851	1306	8	award	award	NOUN
ftr-1851	1306	9	that	that	PRON
ftr-1851	1306	10	is	be	AUX
ftr-1851	1306	11	the	the	DET
ftr-1851	1306	12	attorney	attorney	NOUN
ftr-1851	1306	13	's	's	PART
ftr-1851	1306	14	contingent	contingent	ADJ
ftr-1851	1306	15	fee	fee	NOUN
ftr-1851	1306	16	that	that	PRON
ftr-1851	1306	17	is	be	AUX
ftr-1851	1306	18	so	so	ADV
ftr-1851	1306	19	paid	pay	VERB
ftr-1851	1306	20	]	]	PUNCT
ftr-1851	1306	21	are	be	AUX
ftr-1851	1306	22	nevertheless	nevertheless	ADV
ftr-1851	1306	23	includable	includable	ADJ
ftr-1851	1306	24	in	in	ADP
ftr-1851	1306	25	the	the	DET
ftr-1851	1306	26	litigant	litigant	NOUN
ftr-1851	1306	27	's	's	PART
ftr-1851	1306	28	gross	gross	ADJ
ftr-1851	1306	29	income	income	NOUN
ftr-1851	1306	30	,	,	PUNCT
ftr-1851	1306	31	and	and	CCONJ
ftr-1851	1306	32	that	that	SCONJ
ftr-1851	1306	33	the	the	DET
ftr-1851	1306	34	taxpayer	taxpayer	NOUN
ftr-1851	1306	35	then	then	ADV
ftr-1851	1306	36	may	may	AUX
ftr-1851	1306	37	claim	claim	VERB
ftr-1851	1306	38	a	a	DET
ftr-1851	1306	39	deduction	deduction	NOUN
ftr-1851	1306	40	,	,	PUNCT
ftr-1851	1306	41	subject	subject	ADJ
ftr-1851	1306	42	to	to	ADP
ftr-1851	1306	43	any	any	DET
ftr-1851	1306	44	applicable	applicable	ADJ
ftr-1851	1306	45	limitations	limitation	NOUN
ftr-1851	1306	46	,	,	PUNCT
ftr-1851	1306	47	including	include	VERB
ftr-1851	1306	48	disallowance	disallowance	NOUN
ftr-1851	1306	49	of	of	ADP
ftr-1851	1306	50	the	the	DET
ftr-1851	1306	51	deduction	deduction	NOUN
ftr-1851	1306	52	for	for	ADP
ftr-1851	1306	53	amt	amt	PROPN
ftr-1851	1306	54	purposes	purpose	NOUN
ftr-1851	1306	55	if	if	SCONJ
ftr-1851	1306	56	it	it	PRON
ftr-1851	1306	57	is	be	AUX
ftr-1851	1306	58	a	a	DET
ftr-1851	1306	59	§	§	ADJ
ftr-1851	1306	60	212	212	NUM
ftr-1851	1306	61	deduction	deduction	NOUN
ftr-1851	1306	62	.	.	PUNCT
ftr-1851	1307	1	bagley	bagley	NOUN
ftr-1851	1307	2	v.	v.	ADP
ftr-1851	1307	3	commissioner	commissioner	PROPN
ftr-1851	1307	4	,	,	PUNCT
ftr-1851	1307	5	105	105	NUM
ftr-1851	1307	6	t.c	t.c	PROPN
ftr-1851	1307	7	.	.	PROPN
ftr-1851	1307	8	396	396	NUM
ftr-1851	1307	9	(	(	PUNCT
ftr-1851	1307	10	1995	1995	NUM
ftr-1851	1307	11	)	)	PUNCT
ftr-1851	1307	12	,	,	PUNCT
ftr-1851	1307	13	affd	affd	VERB
ftr-1851	1307	14	121	121	NUM
ftr-1851	1307	15	f.3d	f.3d	NUM
ftr-1851	1307	16	393	393	NUM
ftr-1851	1307	17	(	(	PUNCT
ftr-1851	1307	18	8th	8th	ADJ
ftr-1851	1307	19	cir	cir	NOUN
ftr-1851	1307	20	.	.	PUNCT
ftr-1851	1307	21	1997	1997	NUM
ftr-1851	1307	22	)	)	PUNCT
ftr-1851	1307	23	.	.	PUNCT
ftr-1851	1308	1	accord	accord	PROPN
ftr-1851	1308	2	baylin	baylin	PROPN
ftr-1851	1308	3	v.	v.	PROPN
ftr-1851	1308	4	united	united	PROPN
ftr-1851	1308	5	states	states	PROPN
ftr-1851	1308	6	,	,	PUNCT
ftr-1851	1308	7	43	43	NUM
ftr-1851	1308	8	f.3d	f.3d	NUM
ftr-1851	1308	9	1451	1451	NUM
ftr-1851	1308	10	(	(	PUNCT
ftr-1851	1308	11	fed	fed	PROPN
ftr-1851	1308	12	.	.	PUNCT
ftr-1851	1308	13	cir	cir	PROPN
ftr-1851	1308	14	.	.	PROPN
ftr-1851	1308	15	1995	1995	NUM
ftr-1851	1308	16	)	)	PUNCT
ftr-1851	1308	17	,	,	PUNCT
ftr-1851	1308	18	affig	affig	PROPN
ftr-1851	1308	19	30	30	NUM
ftr-1851	1308	20	fed	fed	PROPN
ftr-1851	1308	21	.	.	PUNCT
ftr-1851	1309	1	cl	cl	NOUN
ftr-1851	1309	2	.	.	PUNCT
ftr-1851	1310	1	248	248	NUM
ftr-1851	1310	2	(	(	PUNCT
ftr-1851	1310	3	1993);alexanderv	1993);alexanderv	NUM
ftr-1851	1310	4	.	.	PUNCT
ftr-1851	1311	1	irs	irs	PROPN
ftr-1851	1311	2	,	,	PUNCT
ftr-1851	1311	3	72	72	NUM
ftr-1851	1311	4	f.3d	f.3d	NUM
ftr-1851	1311	5	938,96	938,96	NUM
ftr-1851	1311	6	-	-	PUNCT
ftr-1851	1311	7	1	1	NUM
ftr-1851	1311	8	u.s.t.c	u.s.t.c	PROPN
ftr-1851	1311	9	.	.	PROPN
ftr-1851	1311	10	50,011	50,011	NUM
ftr-1851	1311	11	(	(	PUNCT
ftr-1851	1311	12	1st	1st	ADJ
ftr-1851	1311	13	cir	cir	NOUN
ftr-1851	1311	14	.	.	PROPN
ftr-1851	1311	15	1995	1995	NUM
ftr-1851	1311	16	)	)	PUNCT
ftr-1851	1311	17	,	,	PUNCT
ftr-1851	1311	18	aff'g	aff'g	PROPN
ftr-1851	1311	19	t.c	t.c	PROPN
ftr-1851	1311	20	.	.	PROPN
ftr-1851	1311	21	memo	memo	NOUN
ftr-1851	1311	22	.	.	PUNCT
ftr-1851	1312	1	1995	1995	NUM
ftr-1851	1312	2	-	-	SYM
ftr-1851	1312	3	51	51	NUM
ftr-1851	1312	4	;	;	PUNCT
ftr-1851	1312	5	coady	coady	PROPN
ftr-1851	1312	6	v.	v.	PROPN
ftr-1851	1312	7	commissioner	commissioner	PROPN
ftr-1851	1312	8	,	,	PUNCT
ftr-1851	1312	9	213	213	NUM
ftr-1851	1312	10	f.3d	f.3d	NUM
ftr-1851	1312	11	1187	1187	NUM
ftr-1851	1312	12	,	,	PUNCT
ftr-1851	1312	13	2000	2000	NUM
ftr-1851	1312	14	-	-	SYM
ftr-1851	1312	15	1	1	NUM
ftr-1851	1312	16	u.s.t.c	u.s.t.c	PROPN
ftr-1851	1312	17	.	.	PROPN
ftr-1851	1313	1	50,528	50,528	NUM
ftr-1851	1313	2	(	(	PUNCT
ftr-1851	1313	3	9th	9th	ADJ
ftr-1851	1313	4	cir	cir	NOUN
ftr-1851	1313	5	.	.	PROPN
ftr-1851	1313	6	2000	2000	NUM
ftr-1851	1313	7	)	)	PUNCT
ftr-1851	1313	8	,	,	PUNCT
ftr-1851	1313	9	affg	affg	PROPN
ftr-1851	1313	10	t.c	t.c	PROPN
ftr-1851	1313	11	.	.	PROPN
ftr-1851	1313	12	memo	memo	NOUN
ftr-1851	1313	13	.	.	PUNCT
ftr-1851	1314	1	1998	1998	NUM
ftr-1851	1314	2	-	-	SYM
ftr-1851	1314	3	291	291	NUM
ftr-1851	1314	4	;	;	PUNCT
ftr-1851	1314	5	benci	benci	PROPN
ftr-1851	1314	6	-	-	PUNCT
ftr-1851	1314	7	woodward	woodward	PROPN
ftr-1851	1314	8	v.	v.	PROPN
ftr-1851	1314	9	commissioner	commissioner	PROPN
ftr-1851	1314	10	,	,	PUNCT
ftr-1851	1314	11	219	219	NUM
ftr-1851	1314	12	f.3d	f.3d	NUM
ftr-1851	1314	13	941	941	NUM
ftr-1851	1314	14	,	,	PUNCT
ftr-1851	1314	15	2000	2000	NUM
ftr-1851	1314	16	-	-	SYM
ftr-1851	1314	17	2	2	NUM
ftr-1851	1314	18	u.s.t.c	u.s.t.c	PROPN
ftr-1851	1314	19	.	.	PROPN
ftr-1851	1315	1	50,595	50,595	NUM
ftr-1851	1315	2	(	(	PUNCT
ftr-1851	1315	3	9th	9th	ADJ
ftr-1851	1315	4	cir	cir	NOUN
ftr-1851	1315	5	.	.	PROPN
ftr-1851	1315	6	2000	2000	NUM
ftr-1851	1315	7	)	)	PUNCT
ftr-1851	1315	8	,	,	PUNCT
ftr-1851	1315	9	aff'g	aff'g	PROPN
ftr-1851	1315	10	t.c	t.c	PROPN
ftr-1851	1315	11	.	.	PROPN
ftr-1851	1315	12	memo	memo	NOUN
ftr-1851	1315	13	.	.	PUNCT
ftr-1851	1316	1	1998	1998	NUM
ftr-1851	1316	2	-	-	SYM
ftr-1851	1316	3	395	395	NUM
ftr-1851	1316	4	,	,	PUNCT
ftr-1851	1316	5	cert	cert	NOUN
ftr-1851	1316	6	.	.	PUNCT
ftr-1851	1317	1	denied	deny	VERB
ftr-1851	1317	2	,	,	PUNCT
ftr-1851	1318	1	531	531	NUM
ftr-1851	1318	2	u.s	u.s	PROPN
ftr-1851	1318	3	.	.	PROPN
ftr-1851	1318	4	1112	1112	NUM
ftr-1851	1318	5	(	(	PUNCT
ftr-1851	1318	6	2001	2001	NUM
ftr-1851	1318	7	)	)	PUNCT
ftr-1851	1318	8	;	;	PUNCT
ftr-1851	1318	9	20041	20041	NUM
ftr-1851	1318	10	florida	florida	PROPN
ftr-1851	1318	11	tax	tax	PROPN
ftr-1851	1318	12	review	review	NOUN
ftr-1851	1318	13	kenseth	kenseth	PROPN
ftr-1851	1318	14	v.	v.	PROPN
ftr-1851	1318	15	commissioner	commissioner	PROPN
ftr-1851	1318	16	,	,	PUNCT
ftr-1851	1318	17	259	259	NUM
ftr-1851	1318	18	f.3d	f.3d	NUM
ftr-1851	1318	19	881	881	NUM
ftr-1851	1318	20	,	,	PUNCT
ftr-1851	1318	21	88	88	NUM
ftr-1851	1318	22	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	1318	23	2001	2001	NUM
ftr-1851	1318	24	-	-	SYM
ftr-1851	1318	25	5378	5378	NUM
ftr-1851	1318	26	,	,	PUNCT
ftr-1851	1318	27	2001	2001	NUM
ftr-1851	1318	28	-	-	SYM
ftr-1851	1318	29	2	2	NUM
ftr-1851	1318	30	u.s.t.c	u.s.t.c	PROPN
ftr-1851	1318	31	.	.	PROPN
ftr-1851	1319	1	50,570	50,570	NUM
ftr-1851	1319	2	(	(	PUNCT
ftr-1851	1319	3	7th	7th	ADJ
ftr-1851	1319	4	cir	cir	NOUN
ftr-1851	1319	5	.	.	PUNCT
ftr-1851	1319	6	8	8	NUM
ftr-1851	1319	7	/	/	SYM
ftr-1851	1319	8	l/01	l/01	NOUN
ftr-1851	1319	9	)	)	PUNCT
ftr-1851	1319	10	,	,	PUNCT
ftr-1851	1319	11	affg	affg	PROPN
ftr-1851	1319	12	114	114	NUM
ftr-1851	1319	13	t.c	t.c	PROPN
ftr-1851	1319	14	.	.	PROPN
ftr-1851	1319	15	399	399	NUM
ftr-1851	1319	16	(	(	PUNCT
ftr-1851	1319	17	5/24/00	5/24/00	NUM
ftr-1851	1319	18	)	)	PUNCT
ftr-1851	1319	19	(	(	PUNCT
ftr-1851	1319	20	reviewed	review	VERB
ftr-1851	1319	21	,	,	PUNCT
ftr-1851	1319	22	8	8	NUM
ftr-1851	1319	23	-	-	SYM
ftr-1851	1319	24	5	5	NUM
ftr-1851	1319	25	)	)	PUNCT
ftr-1851	1319	26	;	;	PUNCT
ftr-1851	1319	27	young	young	ADJ
ftr-1851	1319	28	v.	v.	PROPN
ftr-1851	1319	29	commissioner	commissioner	NOUN
ftr-1851	1319	30	,	,	PUNCT
ftr-1851	1319	31	240	240	NUM
ftr-1851	1319	32	f.3d	f.3d	NUM
ftr-1851	1319	33	369,87	369,87	NUM
ftr-1851	1319	34	a.f.t.r.2d	a.f.t.r.2d	VERB
ftr-1851	1319	35	2001	2001	NUM
ftr-1851	1319	36	-	-	PUNCT
ftr-1851	1319	37	889,2001	889,2001	NUM
ftr-1851	1319	38	-	-	PUNCT
ftr-1851	1319	39	1	1	NUM
ftr-1851	1319	40	u.s.t.c	u.s.t.c	PROPN
ftr-1851	1319	41	.	.	PROPN
ftr-1851	1320	1	50,244	50,244	NUM
ftr-1851	1320	2	(	(	PUNCT
ftr-1851	1320	3	4th	4th	ADJ
ftr-1851	1320	4	cir	cir	NOUN
ftr-1851	1320	5	.	.	PUNCT
ftr-1851	1321	1	2/16/01	2/16/01	NUM
ftr-1851	1321	2	)	)	PUNCT
ftr-1851	1321	3	,	,	PUNCT
ftr-1851	1321	4	affig	affig	NOUN
ftr-1851	1321	5	,	,	PUNCT
ftr-1851	1321	6	113	113	NUM
ftr-1851	1321	7	t.c	t.c	PROPN
ftr-1851	1321	8	.	.	PROPN
ftr-1851	1322	1	152	152	NUM
ftr-1851	1322	2	(	(	PUNCT
ftr-1851	1322	3	8/20/99	8/20/99	NUM
ftr-1851	1322	4	)	)	PUNCT
ftr-1851	1322	5	;	;	PUNCT
ftr-1851	1322	6	hukkanen	hukkanen	PROPN
ftr-1851	1322	7	-	-	PUNCT
ftr-1851	1322	8	campbell	campbell	PROPN
ftr-1851	1322	9	v.	v.	PROPN
ftr-1851	1322	10	commissioner	commissioner	PROPN
ftr-1851	1322	11	,	,	PUNCT
ftr-1851	1322	12	274	274	NUM
ftr-1851	1322	13	f.3d	f.3d	NUM
ftr-1851	1322	14	1312	1312	NUM
ftr-1851	1322	15	,	,	PUNCT
ftr-1851	1322	16	88	88	NUM
ftr-1851	1322	17	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	1322	18	2001	2001	NUM
ftr-1851	1322	19	-	-	SYM
ftr-1851	1322	20	7983	7983	NUM
ftr-1851	1322	21	,	,	PUNCT
ftr-1851	1322	22	2002	2002	NUM
ftr-1851	1322	23	-	-	SYM
ftr-1851	1322	24	1	1	NUM
ftr-1851	1322	25	u.s.t.c	u.s.t.c	PROPN
ftr-1851	1322	26	.	.	PROPN
ftr-1851	1323	1	50,351	50,351	NUM
ftr-1851	1323	2	(	(	PUNCT
ftr-1851	1323	3	10th	10th	ADJ
ftr-1851	1323	4	cir	cir	NOUN
ftr-1851	1323	5	.	.	PUNCT
ftr-1851	1324	1	12/19/01	12/19/01	NUM
ftr-1851	1324	2	)	)	PUNCT
ftr-1851	1324	3	,	,	PUNCT
ftr-1851	1324	4	aff'g	aff'g	PROPN
ftr-1851	1324	5	t.c	t.c	PROPN
ftr-1851	1324	6	.	.	PROPN
ftr-1851	1324	7	memo	memo	NOUN
ftr-1851	1324	8	.	.	PUNCT
ftr-1851	1325	1	2000	2000	NUM
ftr-1851	1325	2	-	-	SYM
ftr-1851	1325	3	180	180	NUM
ftr-1851	1325	4	(	(	PUNCT
ftr-1851	1325	5	6/12/01	6/12/01	NUM
ftr-1851	1325	6	)	)	PUNCT
ftr-1851	1325	7	,	,	PUNCT
ftr-1851	1325	8	cert	cert	PROPN
ftr-1851	1325	9	.	.	PUNCT
ftr-1851	1325	10	denied	deny	VERB
ftr-1851	1325	11	,	,	PUNCT
ftr-1851	1325	12	535	535	NUM
ftr-1851	1325	13	u.s	u.s	PROPN
ftr-1851	1325	14	.	.	PROPN
ftr-1851	1325	15	1056	1056	NUM
ftr-1851	1325	16	(	(	PUNCT
ftr-1851	1325	17	5/13/02	5/13/02	NUM
ftr-1851	1325	18	)	)	PUNCT
ftr-1851	1325	19	.	.	PUNCT
ftr-1851	1326	1	b.	b.	PROPN
ftr-1851	1327	1	but	but	CCONJ
ftr-1851	1327	2	the	the	DET
ftr-1851	1327	3	fifth	fifth	ADJ
ftr-1851	1327	4	and	and	CCONJ
ftr-1851	1327	5	sixth	sixth	ADJ
ftr-1851	1327	6	circuits	circuit	NOUN
ftr-1851	1327	7	see	see	VERB
ftr-1851	1327	8	things	thing	NOUN
ftr-1851	1327	9	differently	differently	ADV
ftr-1851	1327	10	.	.	PUNCT
ftr-1851	1328	1	(	(	PUNCT
ftr-1851	1328	2	1	1	X
ftr-1851	1328	3	)	)	PUNCT
ftr-1851	1328	4	in	in	ADP
ftr-1851	1328	5	cotnam	cotnam	PROPN
ftr-1851	1328	6	v.	v.	ADP
ftr-1851	1328	7	commissioner	commissioner	NOUN
ftr-1851	1328	8	,	,	PUNCT
ftr-1851	1328	9	263	263	NUM
ftr-1851	1328	10	f.2d	f.2d	SYM
ftr-1851	1328	11	119	119	NUM
ftr-1851	1328	12	(	(	PUNCT
ftr-1851	1328	13	5th	5th	ADJ
ftr-1851	1328	14	cir	cir	NOUN
ftr-1851	1328	15	.	.	PUNCT
ftr-1851	1328	16	1959	1959	NUM
ftr-1851	1328	17	)	)	PUNCT
ftr-1851	1328	18	,	,	PUNCT
ftr-1851	1328	19	however	however	ADV
ftr-1851	1328	20	,	,	PUNCT
ftr-1851	1328	21	the	the	DET
ftr-1851	1328	22	fifth	fifth	ADJ
ftr-1851	1328	23	circuit	circuit	NOUN
ftr-1851	1328	24	held	hold	VERB
ftr-1851	1328	25	that	that	DET
ftr-1851	1328	26	attorney	attorney	NOUN
ftr-1851	1328	27	's	's	PART
ftr-1851	1328	28	fees	fee	NOUN
ftr-1851	1328	29	so	so	ADV
ftr-1851	1328	30	paid	pay	VERB
ftr-1851	1328	31	directly	directly	ADV
ftr-1851	1328	32	to	to	ADP
ftr-1851	1328	33	a	a	DET
ftr-1851	1328	34	plaintiff	plaintiff	NOUN
ftr-1851	1328	35	's	's	PART
ftr-1851	1328	36	attorney	attorney	NOUN
ftr-1851	1328	37	are	be	AUX
ftr-1851	1328	38	not	not	PART
ftr-1851	1328	39	includable	includable	ADJ
ftr-1851	1328	40	by	by	ADP
ftr-1851	1328	41	the	the	DET
ftr-1851	1328	42	litigant	litigant	NOUN
ftr-1851	1328	43	.	.	PUNCT
ftr-1851	1329	1	the	the	DET
ftr-1851	1329	2	court	court	NOUN
ftr-1851	1329	3	of	of	ADP
ftr-1851	1329	4	appeals	appeals	PROPN
ftr-1851	1329	5	reasoned	reason	VERB
ftr-1851	1329	6	that	that	SCONJ
ftr-1851	1329	7	under	under	ADP
ftr-1851	1329	8	the	the	DET
ftr-1851	1329	9	alabama	alabama	PROPN
ftr-1851	1329	10	attorney	attorney	NOUN
ftr-1851	1329	11	's	's	PART
ftr-1851	1329	12	lien	lien	PROPN
ftr-1851	1329	13	law	law	NOUN
ftr-1851	1329	14	,	,	PUNCT
ftr-1851	1329	15	the	the	DET
ftr-1851	1329	16	ownership	ownership	NOUN
ftr-1851	1329	17	of	of	ADP
ftr-1851	1329	18	the	the	DET
ftr-1851	1329	19	portion	portion	NOUN
ftr-1851	1329	20	of	of	ADP
ftr-1851	1329	21	the	the	DET
ftr-1851	1329	22	award	award	NOUN
ftr-1851	1329	23	representing	represent	VERB
ftr-1851	1329	24	attorney	attorney	NOUN
ftr-1851	1329	25	's	's	PART
ftr-1851	1329	26	fees	fee	NOUN
ftr-1851	1329	27	vested	vest	VERB
ftr-1851	1329	28	in	in	ADP
ftr-1851	1329	29	the	the	DET
ftr-1851	1329	30	attorney	attorney	NOUN
ftr-1851	1329	31	ab	ab	PROPN
ftr-1851	1329	32	initio	initio	PROPN
ftr-1851	1329	33	.	.	PUNCT
ftr-1851	1330	1	subsequently	subsequently	ADV
ftr-1851	1330	2	,	,	PUNCT
ftr-1851	1330	3	in	in	ADP
ftr-1851	1330	4	srivastava	srivastava	PROPN
ftr-1851	1330	5	v.	v.	PROPN
ftr-1851	1330	6	commissioner	commissioner	PROPN
ftr-1851	1330	7	,	,	PUNCT
ftr-1851	1330	8	220	220	NUM
ftr-1851	1330	9	f.3d	f.3d	NUM
ftr-1851	1330	10	353,86	353,86	NUM
ftr-1851	1330	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	1330	12	20005410,2000	20005410,2000	NUM
ftr-1851	1330	13	-	-	SYM
ftr-1851	1330	14	2	2	NUM
ftr-1851	1330	15	u.s.t.c	u.s.t.c	PROPN
ftr-1851	1330	16	.	.	PROPN
ftr-1851	1331	1	50,597	50,597	NUM
ftr-1851	1331	2	(	(	PUNCT
ftr-1851	1331	3	5th	5th	ADJ
ftr-1851	1331	4	cir	cir	NOUN
ftr-1851	1331	5	.	.	PROPN
ftr-1851	1331	6	2000	2000	NUM
ftr-1851	1331	7	)	)	PUNCT
ftr-1851	1331	8	(	(	PUNCT
ftr-1851	1331	9	2	2	NUM
ftr-1851	1331	10	-	-	SYM
ftr-1851	1331	11	1	1	NUM
ftr-1851	1331	12	)	)	PUNCT
ftr-1851	1331	13	,	,	PUNCT
ftr-1851	1331	14	rev'g	rev'g	NOUN
ftr-1851	1331	15	t.c	t.c	PROPN
ftr-1851	1331	16	.	.	PROPN
ftr-1851	1331	17	memo	memo	NOUN
ftr-1851	1331	18	.	.	PUNCT
ftr-1851	1332	1	1998	1998	NUM
ftr-1851	1332	2	-	-	SYM
ftr-1851	1332	3	362	362	NUM
ftr-1851	1332	4	,	,	PUNCT
ftr-1851	1332	5	a	a	DET
ftr-1851	1332	6	majority	majority	NOUN
ftr-1851	1332	7	decision	decision	NOUN
ftr-1851	1332	8	of	of	ADP
ftr-1851	1332	9	a	a	DET
ftr-1851	1332	10	fifth	fifth	ADJ
ftr-1851	1332	11	circuit	circuit	NOUN
ftr-1851	1332	12	panel	panel	NOUN
ftr-1851	1332	13	held	hold	VERB
ftr-1851	1332	14	that	that	SCONJ
ftr-1851	1332	15	cotnam	cotnam	NOUN
ftr-1851	1332	16	applied	apply	VERB
ftr-1851	1332	17	to	to	ADP
ftr-1851	1332	18	attorneys	attorney	NOUN
ftr-1851	1332	19	'	'	PART
ftr-1851	1332	20	fees	fee	NOUN
ftr-1851	1332	21	under	under	ADP
ftr-1851	1332	22	texas	texas	PROPN
ftr-1851	1332	23	law	law	NOUN
ftr-1851	1332	24	because	because	SCONJ
ftr-1851	1332	25	there	there	PRON
ftr-1851	1332	26	is	be	VERB
ftr-1851	1332	27	no	no	DET
ftr-1851	1332	28	difference	difference	NOUN
ftr-1851	1332	29	in	in	ADP
ftr-1851	1332	30	the	the	DET
ftr-1851	1332	31	"	"	PUNCT
ftr-1851	1332	32	economic	economic	ADJ
ftr-1851	1332	33	reality	reality	NOUN
ftr-1851	1332	34	facing	face	VERB
ftr-1851	1332	35	the	the	DET
ftr-1851	1332	36	taxpayer	taxpayer	NOUN
ftr-1851	1332	37	-	-	PUNCT
ftr-1851	1332	38	plaintiff	plaintiff	NOUN
ftr-1851	1332	39	'	'	PUNCT
ftr-1851	1332	40	between	between	ADP
ftr-1851	1332	41	alabama	alabama	PROPN
ftr-1851	1332	42	and	and	CCONJ
ftr-1851	1332	43	texas	texas	PROPN
ftr-1851	1332	44	attorney	attorney	NOUN
ftr-1851	1332	45	's	's	PART
ftr-1851	1332	46	liens	lien	NOUN
ftr-1851	1332	47	and	and	CCONJ
ftr-1851	1332	48	any	any	DET
ftr-1851	1332	49	distinction	distinction	NOUN
ftr-1851	1332	50	between	between	ADP
ftr-1851	1332	51	them	they	PRON
ftr-1851	1332	52	does	do	AUX
ftr-1851	1332	53	not	not	PART
ftr-1851	1332	54	affect	affect	VERB
ftr-1851	1332	55	the	the	DET
ftr-1851	1332	56	analysis	analysis	NOUN
ftr-1851	1332	57	required	require	VERB
ftr-1851	1332	58	by	by	ADP
ftr-1851	1332	59	the	the	DET
ftr-1851	1332	60	anticipatory	anticipatory	ADJ
ftr-1851	1332	61	assignment	assignment	NOUN
ftr-1851	1332	62	of	of	ADP
ftr-1851	1332	63	income	income	NOUN
ftr-1851	1332	64	doctrine	doctrine	NOUN
ftr-1851	1332	65	.	.	PUNCT
ftr-1851	1333	1	a	a	DET
ftr-1851	1333	2	dissent	dissent	NOUN
ftr-1851	1333	3	by	by	ADP
ftr-1851	1333	4	judge	judge	PROPN
ftr-1851	1333	5	dennis	dennis	PROPN
ftr-1851	1333	6	distinguished	distinguish	VERB
ftr-1851	1333	7	cotnam	cotnam	NOUN
ftr-1851	1333	8	on	on	ADP
ftr-1851	1333	9	the	the	DET
ftr-1851	1333	10	ground	ground	NOUN
ftr-1851	1333	11	that	that	SCONJ
ftr-1851	1333	12	alabama	alabama	PROPN
ftr-1851	1333	13	law	law	NOUN
ftr-1851	1333	14	gives	give	VERB
ftr-1851	1333	15	the	the	DET
ftr-1851	1333	16	holders	holder	NOUN
ftr-1851	1333	17	of	of	ADP
ftr-1851	1333	18	attorney	attorney	NOUN
ftr-1851	1333	19	's	's	PART
ftr-1851	1333	20	liens	lien	NOUN
ftr-1851	1333	21	greater	great	ADJ
ftr-1851	1333	22	power	power	NOUN
ftr-1851	1333	23	than	than	SCONJ
ftr-1851	1333	24	does	do	VERB
ftr-1851	1333	25	texas	texas	PROPN
ftr-1851	1333	26	law	law	NOUN
ftr-1851	1333	27	.	.	PUNCT
ftr-1851	1334	1	(	(	PUNCT
ftr-1851	1334	2	2	2	X
ftr-1851	1334	3	)	)	PUNCT
ftr-1851	1334	4	estate	estate	NOUN
ftr-1851	1334	5	of	of	ADP
ftr-1851	1334	6	clarks	clark	NOUN
ftr-1851	1334	7	v.	v.	ADP
ftr-1851	1334	8	united	united	PROPN
ftr-1851	1334	9	states	states	PROPN
ftr-1851	1334	10	,	,	PUNCT
ftr-1851	1334	11	202	202	NUM
ftr-1851	1334	12	f.3d	f.3d	NUM
ftr-1851	1334	13	854	854	NUM
ftr-1851	1334	14	,	,	PUNCT
ftr-1851	1334	15	85	85	NUM
ftr-1851	1334	16	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	1334	17	2000	2000	NUM
ftr-1851	1334	18	-	-	SYM
ftr-1851	1334	19	405	405	NUM
ftr-1851	1334	20	,	,	PUNCT
ftr-1851	1334	21	2000	2000	NUM
ftr-1851	1334	22	-	-	SYM
ftr-1851	1334	23	1	1	NUM
ftr-1851	1334	24	u.s.t.c	u.s.t.c	PROPN
ftr-1851	1334	25	.	.	PROPN
ftr-1851	1335	1	50,158	50,158	NUM
ftr-1851	1335	2	(	(	PUNCT
ftr-1851	1335	3	6th	6th	ADJ
ftr-1851	1335	4	cir	cir	NOUN
ftr-1851	1335	5	.	.	PUNCT
ftr-1851	1335	6	1/13/00	1/13/00	NUM
ftr-1851	1335	7	)	)	PUNCT
ftr-1851	1335	8	.	.	PUNCT
ftr-1851	1336	1	the	the	DET
ftr-1851	1336	2	sixth	sixth	ADJ
ftr-1851	1336	3	circuit	circuit	NOUN
ftr-1851	1336	4	held	hold	VERB
ftr-1851	1336	5	that	that	SCONJ
ftr-1851	1336	6	the	the	DET
ftr-1851	1336	7	taxpayer	taxpayer	NOUN
ftr-1851	1336	8	was	be	AUX
ftr-1851	1336	9	not	not	PART
ftr-1851	1336	10	required	require	VERB
ftr-1851	1336	11	to	to	PART
ftr-1851	1336	12	include	include	VERB
ftr-1851	1336	13	the	the	DET
ftr-1851	1336	14	portion	portion	NOUN
ftr-1851	1336	15	of	of	ADP
ftr-1851	1336	16	the	the	DET
ftr-1851	1336	17	taxable	taxable	ADJ
ftr-1851	1336	18	interest	interest	NOUN
ftr-1851	1336	19	attached	attach	VERB
ftr-1851	1336	20	to	to	ADP
ftr-1851	1336	21	a	a	DET
ftr-1851	1336	22	damage	damage	NOUN
ftr-1851	1336	23	award	award	NOUN
ftr-1851	1336	24	excluded	exclude	VERB
ftr-1851	1336	25	under	under	ADP
ftr-1851	1336	26	§	§	NOUN
ftr-1851	1336	27	104(a)(2	104(a)(2	NUM
ftr-1851	1336	28	)	)	PUNCT
ftr-1851	1336	29	that	that	PRON
ftr-1851	1336	30	was	be	AUX
ftr-1851	1336	31	paid	pay	VERB
ftr-1851	1336	32	directly	directly	ADV
ftr-1851	1336	33	to	to	ADP
ftr-1851	1336	34	the	the	DET
ftr-1851	1336	35	taxpayer	taxpayer	NOUN
ftr-1851	1336	36	's	's	PART
ftr-1851	1336	37	attorney	attorney	NOUN
ftr-1851	1336	38	.	.	PUNCT
ftr-1851	1337	1	the	the	DET
ftr-1851	1337	2	court	court	NOUN
ftr-1851	1337	3	discussed	discuss	VERB
ftr-1851	1337	4	the	the	DET
ftr-1851	1337	5	particularities	particularity	NOUN
ftr-1851	1337	6	of	of	ADP
ftr-1851	1337	7	the	the	DET
ftr-1851	1337	8	attorney	attorney	NOUN
ftr-1851	1337	9	's	's	PART
ftr-1851	1337	10	fee	fee	NOUN
ftr-1851	1337	11	statutory	statutory	ADJ
ftr-1851	1337	12	lien	lien	PROPN
ftr-1851	1337	13	law	law	NOUN
ftr-1851	1337	14	in	in	ADP
ftr-1851	1337	15	cotnam	cotnam	NOUN
ftr-1851	1337	16	,	,	PUNCT
ftr-1851	1337	17	found	find	VERB
ftr-1851	1337	18	the	the	DET
ftr-1851	1337	19	michigan	michigan	PROPN
ftr-1851	1337	20	attorney	attorney	NOUN
ftr-1851	1337	21	's	's	PART
ftr-1851	1337	22	fees	fee	NOUN
ftr-1851	1337	23	common	common	ADJ
ftr-1851	1337	24	law	law	NOUN
ftr-1851	1337	25	lien	lien	NOUN
ftr-1851	1337	26	law	law	NOUN
ftr-1851	1337	27	to	to	PART
ftr-1851	1337	28	be	be	AUX
ftr-1851	1337	29	similar	similar	ADJ
ftr-1851	1337	30	to	to	ADP
ftr-1851	1337	31	the	the	DET
ftr-1851	1337	32	alabama	alabama	PROPN
ftr-1851	1337	33	law	law	NOUN
ftr-1851	1337	34	involved	involve	VERB
ftr-1851	1337	35	in	in	ADP
ftr-1851	1337	36	cotnam	cotnam	NOUN
ftr-1851	1337	37	,	,	PUNCT
ftr-1851	1337	38	and	and	CCONJ
ftr-1851	1337	39	stated	state	VERB
ftr-1851	1337	40	that	that	SCONJ
ftr-1851	1337	41	it	it	PRON
ftr-1851	1337	42	was	be	AUX
ftr-1851	1337	43	following	follow	VERB
ftr-1851	1337	44	cotnam	cotnam	NOUN
ftr-1851	1337	45	.	.	PUNCT
ftr-1851	1338	1	but	but	CCONJ
ftr-1851	1338	2	the	the	DET
ftr-1851	1338	3	court	court	NOUN
ftr-1851	1338	4	also	also	ADV
ftr-1851	1338	5	provided	provide	VERB
ftr-1851	1338	6	a	a	DET
ftr-1851	1338	7	broader	broad	ADJ
ftr-1851	1338	8	explanation	explanation	NOUN
ftr-1851	1338	9	for	for	ADP
ftr-1851	1338	10	its	its	PRON
ftr-1851	1338	11	decision	decision	NOUN
ftr-1851	1338	12	,	,	PUNCT
ftr-1851	1338	13	concluding	conclude	VERB
ftr-1851	1338	14	that	that	SCONJ
ftr-1851	1338	15	the	the	DET
ftr-1851	1338	16	opinions	opinion	NOUN
ftr-1851	1338	17	representing	represent	VERB
ftr-1851	1338	18	the	the	DET
ftr-1851	1338	19	weight	weight	NOUN
ftr-1851	1338	20	of	of	ADP
ftr-1851	1338	21	authority	authority	NOUN
ftr-1851	1338	22	,	,	PUNCT
ftr-1851	1338	23	e.g.	e.g.	ADV
ftr-1851	1338	24	,	,	PUNCT
ftr-1851	1338	25	baylin	baylin	PROPN
ftr-1851	1338	26	v.	v.	PROPN
ftr-1851	1338	27	united	united	PROPN
ftr-1851	1338	28	states	states	PROPN
ftr-1851	1338	29	,	,	PUNCT
ftr-1851	1338	30	43	43	NUM
ftr-1851	1338	31	f.3d	f.3d	NUM
ftr-1851	1338	32	1451	1451	NUM
ftr-1851	1338	33	(	(	PUNCT
ftr-1851	1338	34	fed	fed	PROPN
ftr-1851	1338	35	.	.	PUNCT
ftr-1851	1338	36	cir	cir	PROPN
ftr-1851	1338	37	.	.	PROPN
ftr-1851	1338	38	1995	1995	NUM
ftr-1851	1338	39	)	)	PUNCT
ftr-1851	1338	40	,	,	PUNCT
ftr-1851	1338	41	inappropriately	inappropriately	ADV
ftr-1851	1338	42	relied	rely	VERB
ftr-1851	1338	43	on	on	ADP
ftr-1851	1338	44	the	the	DET
ftr-1851	1338	45	assignment	assignment	NOUN
ftr-1851	1338	46	of	of	ADP
ftr-1851	1338	47	income	income	NOUN
ftr-1851	1338	48	doctrine	doctrine	NOUN
ftr-1851	1338	49	cases	case	NOUN
ftr-1851	1338	50	,	,	PUNCT
ftr-1851	1338	51	e.g.	e.g.	ADV
ftr-1851	1338	52	,	,	PUNCT
ftr-1851	1338	53	lucas	lucas	PROPN
ftr-1851	1338	54	v.	v.	PROPN
ftr-1851	1338	55	earl	earl	PROPN
ftr-1851	1338	56	,	,	PUNCT
ftr-1851	1338	57	281	281	NUM
ftr-1851	1338	58	u.s	u.s	PROPN
ftr-1851	1338	59	.	.	PROPN
ftr-1851	1338	60	111	111	NUM
ftr-1851	1338	61	(	(	PUNCT
ftr-1851	1338	62	1930	1930	NUM
ftr-1851	1338	63	)	)	PUNCT
ftr-1851	1338	64	and	and	CCONJ
ftr-1851	1338	65	helvering	helvere	VERB
ftr-1851	1338	66	v.	v.	PROPN
ftr-1851	1338	67	horst	horst	PROPN
ftr-1851	1338	68	,	,	PUNCT
ftr-1851	1338	69	311	311	NUM
ftr-1851	1338	70	u.s	u.s	PROPN
ftr-1851	1338	71	.	.	PROPN
ftr-1851	1338	72	112	112	NUM
ftr-1851	1338	73	(	(	PUNCT
ftr-1851	1338	74	1940	1940	NUM
ftr-1851	1338	75	)	)	PUNCT
ftr-1851	1338	76	,	,	PUNCT
ftr-1851	1338	77	which	which	PRON
ftr-1851	1338	78	,	,	PUNCT
ftr-1851	1338	79	while	while	SCONJ
ftr-1851	1338	80	relevant	relevant	ADJ
ftr-1851	1338	81	in	in	ADP
ftr-1851	1338	82	family	family	NOUN
ftr-1851	1338	83	transactions	transaction	NOUN
ftr-1851	1338	84	,	,	PUNCT
ftr-1851	1338	85	were	be	AUX
ftr-1851	1338	86	not	not	PART
ftr-1851	1338	87	relevant	relevant	ADJ
ftr-1851	1338	88	in	in	ADP
ftr-1851	1338	89	a	a	DET
ftr-1851	1338	90	arm	arm	NOUN
ftr-1851	1338	91	's	's	PART
ftr-1851	1338	92	length	length	NOUN
ftr-1851	1338	93	transaction	transaction	NOUN
ftr-1851	1338	94	.	.	PUNCT
ftr-1851	1339	1	c.	c.	NOUN
ftr-1851	1339	2	in	in	ADP
ftr-1851	1339	3	the	the	DET
ftr-1851	1339	4	eleventh	eleventh	ADJ
ftr-1851	1339	5	circuit	circuit	NOUN
ftr-1851	1339	6	(	(	PUNCT
ftr-1851	1339	7	as	as	SCONJ
ftr-1851	1339	8	derived	derive	VERB
ftr-1851	1339	9	from	from	ADP
ftr-1851	1339	10	pre	pre	ADJ
ftr-1851	1339	11	-	-	ADJ
ftr-1851	1339	12	split	split	ADJ
ftr-1851	1339	13	fifth	fifth	ADJ
ftr-1851	1339	14	circuit	circuit	NOUN
ftr-1851	1339	15	precedents1	precedents1	PROPN
ftr-1851	1339	16	3	3	NUM
ftr-1851	1339	17	)	)	PUNCT
ftr-1851	1339	18	,	,	PUNCT
ftr-1851	1339	19	under	under	ADP
ftr-1851	1339	20	the	the	DET
ftr-1851	1339	21	golsen	golsen	ADJ
ftr-1851	1339	22	rule	rule	NOUN
ftr-1851	1339	23	,	,	PUNCT
ftr-1851	1339	24	attorney	attorney	NOUN
ftr-1851	1339	25	's	's	PART
ftr-1851	1339	26	fees	fee	NOUN
ftr-1851	1339	27	are	be	AUX
ftr-1851	1339	28	not	not	PART
ftr-1851	1339	29	included	include	VERB
ftr-1851	1339	30	in	in	ADP
ftr-1851	1339	31	the	the	DET
ftr-1851	1339	32	income	income	NOUN
ftr-1851	1339	33	of	of	ADP
ftr-1851	1339	34	an	an	DET
ftr-1851	1339	35	alabama	alabama	PROPN
ftr-1851	1339	36	taxpayer	taxpayer	NOUN
ftr-1851	1339	37	who	who	PRON
ftr-1851	1339	38	received	receive	VERB
ftr-1851	1339	39	a	a	DET
ftr-1851	1339	40	large	large	ADJ
ftr-1851	1339	41	punitive	punitive	ADJ
ftr-1851	1339	42	damages	damage	NOUN
ftr-1851	1339	43	award	award	NOUN
ftr-1851	1339	44	.	.	PUNCT
ftr-1851	1340	1	davis	davis	PROPN
ftr-1851	1340	2	v.	v.	PROPN
ftr-1851	1340	3	commissioner	commissioner	PROPN
ftr-1851	1340	4	,	,	PUNCT
ftr-1851	1340	5	210	210	NUM
ftr-1851	1340	6	f.3d	f.3d	NUM
ftr-1851	1340	7	1346	1346	NUM
ftr-1851	1340	8	,	,	PUNCT
ftr-1851	1340	9	85	85	NUM
ftr-1851	1340	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	1340	11	20001567,2000	20001567,2000	NUM
ftr-1851	1340	12	-	-	SYM
ftr-1851	1340	13	1	1	NUM
ftr-1851	1340	14	u.s.t.c	u.s.t.c	PROPN
ftr-1851	1340	15	.	.	PROPN
ftr-1851	1340	16	150,431	150,431	NUM
ftr-1851	1340	17	(	(	PUNCT
ftr-1851	1340	18	4/27/00	4/27/00	NUM
ftr-1851	1340	19	)	)	PUNCT
ftr-1851	1340	20	(	(	PUNCT
ftr-1851	1340	21	per	per	ADP
ftr-1851	1340	22	curiam	curiam	NOUN
ftr-1851	1340	23	)	)	PUNCT
ftr-1851	1340	24	,	,	PUNCT
ftr-1851	1340	25	affg	affg	PROPN
ftr-1851	1340	26	t.c	t.c	PROPN
ftr-1851	1340	27	.	.	PROPN
ftr-1851	1340	28	memo	memo	NOUN
ftr-1851	1340	29	.	.	PUNCT
ftr-1851	1341	1	1998	1998	NUM
ftr-1851	1341	2	-	-	SYM
ftr-1851	1341	3	248	248	NUM
ftr-1851	1341	4	13	13	NUM
ftr-1851	1341	5	.	.	PUNCT
ftr-1851	1342	1	under	under	ADP
ftr-1851	1342	2	bonner	bonner	PROPN
ftr-1851	1342	3	v.	v.	ADP
ftr-1851	1342	4	city	city	NOUN
ftr-1851	1342	5	of	of	ADP
ftr-1851	1342	6	prichard	prichard	PROPN
ftr-1851	1342	7	,	,	PUNCT
ftr-1851	1342	8	alabama	alabama	PROPN
ftr-1851	1342	9	,	,	PUNCT
ftr-1851	1342	10	661	661	NUM
ftr-1851	1342	11	f.2d	f.2d	NOUN
ftr-1851	1342	12	1206	1206	NUM
ftr-1851	1342	13	(	(	PUNCT
ftr-1851	1342	14	11	11	NUM
ftr-1851	1342	15	th	th	X
ftr-1851	1342	16	cir	cir	NOUN
ftr-1851	1342	17	.	.	PROPN
ftr-1851	1342	18	1981	1981	NUM
ftr-1851	1342	19	)	)	PUNCT
ftr-1851	1342	20	,	,	PUNCT
ftr-1851	1342	21	fifth	fifth	ADJ
ftr-1851	1342	22	circuit	circuit	NOUN
ftr-1851	1342	23	decisions	decision	NOUN
ftr-1851	1342	24	rendered	render	VERB
ftr-1851	1342	25	before	before	SCONJ
ftr-1851	1342	26	the	the	DET
ftr-1851	1342	27	eleventh	eleventh	ADJ
ftr-1851	1342	28	circuit	circuit	NOUN
ftr-1851	1342	29	was	be	AUX
ftr-1851	1342	30	created	create	VERB
ftr-1851	1342	31	are	be	AUX
ftr-1851	1342	32	binding	bind	VERB
ftr-1851	1342	33	precedent	precedent	NOUN
ftr-1851	1342	34	in	in	ADP
ftr-1851	1342	35	the	the	DET
ftr-1851	1342	36	eleventh	eleventh	ADJ
ftr-1851	1342	37	circuit	circuit	NOUN
ftr-1851	1342	38	.	.	PUNCT
ftr-1851	1343	1	[	[	X
ftr-1851	1343	2	vol6	vol6	NOUN
ftr-1851	1343	3	:	:	PUNCT
ftr-1851	1343	4	si	si	PROPN
ftr-1851	1343	5	recent	recent	ADJ
ftr-1851	1343	6	developments	development	NOUN
ftr-1851	1343	7	in	in	ADP
ftr-1851	1343	8	federal	federal	ADJ
ftr-1851	1343	9	income	income	NOUN
ftr-1851	1343	10	taxation	taxation	NOUN
ftr-1851	1343	11	(	(	PUNCT
ftr-1851	1343	12	7/7/98	7/7/98	NUM
ftr-1851	1343	13	)	)	PUNCT
ftr-1851	1343	14	.	.	PUNCT
ftr-1851	1344	1	the	the	DET
ftr-1851	1344	2	eleventh	eleventh	ADJ
ftr-1851	1344	3	circuit	circuit	NOUN
ftr-1851	1344	4	panel	panel	NOUN
ftr-1851	1344	5	held	hold	VERB
ftr-1851	1344	6	that	that	SCONJ
ftr-1851	1344	7	,	,	PUNCT
ftr-1851	1344	8	with	with	ADP
ftr-1851	1344	9	respect	respect	NOUN
ftr-1851	1344	10	to	to	ADP
ftr-1851	1344	11	alabama	alabama	PROPN
ftr-1851	1344	12	taxpayers	taxpayer	NOUN
ftr-1851	1344	13	,	,	PUNCT
ftr-1851	1344	14	it	it	PRON
ftr-1851	1344	15	was	be	AUX
ftr-1851	1344	16	bound	bind	VERB
ftr-1851	1344	17	by	by	ADP
ftr-1851	1344	18	cotnam	cotnam	NOUN
ftr-1851	1344	19	.	.	PUNCT
ftr-1851	1345	1	(	(	PUNCT
ftr-1851	1345	2	1	1	X
ftr-1851	1345	3	)	)	PUNCT
ftr-1851	1345	4	in	in	ADP
ftr-1851	1345	5	foster	foster	PROPN
ftr-1851	1345	6	v.	v.	PROPN
ftr-1851	1345	7	united	united	PROPN
ftr-1851	1345	8	states	states	PROPN
ftr-1851	1345	9	,	,	PUNCT
ftr-1851	1345	10	249	249	NUM
ftr-1851	1345	11	f.3d	f.3d	NUM
ftr-1851	1345	12	1275	1275	NUM
ftr-1851	1345	13	,	,	PUNCT
ftr-1851	1345	14	1278	1278	NUM
ftr-1851	1345	15	,	,	PUNCT
ftr-1851	1345	16	87	87	NUM
ftr-1851	1345	17	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	1345	18	2001	2001	NUM
ftr-1851	1345	19	-	-	PUNCT
ftr-1851	1345	20	2011,2001	2011,2001	VERB
ftr-1851	1345	21	-	-	PUNCT
ftr-1851	1345	22	1	1	NUM
ftr-1851	1345	23	u.s.t.c	u.s.t.c	PROPN
ftr-1851	1345	24	.	.	PROPN
ftr-1851	1346	1	50,392	50,392	NUM
ftr-1851	1346	2	(	(	PUNCT
ftr-1851	1346	3	1	1	NUM
ftr-1851	1346	4	lth	lth	PROPN
ftr-1851	1346	5	cir.2001	cir.2001	PROPN
ftr-1851	1346	6	)	)	PUNCT
ftr-1851	1346	7	,	,	PUNCT
ftr-1851	1346	8	the	the	DET
ftr-1851	1346	9	eleventh	eleventh	ADJ
ftr-1851	1346	10	circuit	circuit	NOUN
ftr-1851	1346	11	followed	follow	VERB
ftr-1851	1346	12	davis	davis	PROPN
ftr-1851	1346	13	in	in	ADP
ftr-1851	1346	14	a	a	DET
ftr-1851	1346	15	subsequent	subsequent	ADJ
ftr-1851	1346	16	case	case	NOUN
ftr-1851	1346	17	involving	involve	VERB
ftr-1851	1346	18	another	another	DET
ftr-1851	1346	19	alabama	alabama	PROPN
ftr-1851	1346	20	taxpayer	taxpayer	PROPN
ftr-1851	1346	21	.	.	PUNCT
ftr-1851	1347	1	d.	d.	PROPN
ftr-1851	1347	2	there	there	PRON
ftr-1851	1347	3	is	be	VERB
ftr-1851	1347	4	no	no	DET
ftr-1851	1347	5	amt	amt	PROPN
ftr-1851	1347	6	trap	trap	NOUN
ftr-1851	1347	7	in	in	ADP
ftr-1851	1347	8	vermont	vermont	PROPN
ftr-1851	1347	9	!	!	PUNCT
ftr-1851	1348	1	will	will	AUX
ftr-1851	1348	2	the	the	DET
ftr-1851	1348	3	second	second	ADJ
ftr-1851	1348	4	circuit	circuit	NOUN
ftr-1851	1348	5	get	get	VERB
ftr-1851	1348	6	a	a	DET
ftr-1851	1348	7	chance	chance	NOUN
ftr-1851	1348	8	to	to	PART
ftr-1851	1348	9	opine	opine	VERB
ftr-1851	1348	10	?	?	PUNCT
ftr-1851	1349	1	raymond	raymond	PROPN
ftr-1851	1349	2	v.	v.	PROPN
ftr-1851	1349	3	united	united	PROPN
ftr-1851	1349	4	states	states	PROPN
ftr-1851	1349	5	,	,	PUNCT
ftr-1851	1349	6	247	247	NUM
ftr-1851	1349	7	f.	f.	PROPN
ftr-1851	1349	8	supp	supp	PROPN
ftr-1851	1349	9	.	.	PUNCT
ftr-1851	1350	1	2d	2d	PROPN
ftr-1851	1350	2	548	548	NUM
ftr-1851	1350	3	,	,	PUNCT
ftr-1851	1350	4	91	91	NUM
ftr-1851	1350	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	1350	6	2003	2003	NUM
ftr-1851	1350	7	-	-	SYM
ftr-1851	1350	8	535,2003	535,2003	NUM
ftr-1851	1350	9	-	-	PUNCT
ftr-1851	1350	10	1	1	NUM
ftr-1851	1350	11	u.s.t.c	u.s.t.c	PROPN
ftr-1851	1350	12	.	.	PROPN
ftr-1851	1351	1	50,196	50,196	NUM
ftr-1851	1351	2	(	(	PUNCT
ftr-1851	1351	3	d.	d.	PROPN
ftr-1851	1351	4	vt	vt	PROPN
ftr-1851	1351	5	.	.	PUNCT
ftr-1851	1352	1	12/17/02	12/17/02	NUM
ftr-1851	1352	2	)	)	PUNCT
ftr-1851	1352	3	.	.	PUNCT
ftr-1851	1353	1	the	the	DET
ftr-1851	1353	2	district	district	NOUN
ftr-1851	1353	3	court	court	NOUN
ftr-1851	1353	4	(	(	PUNCT
ftr-1851	1353	5	chief	chief	ADJ
ftr-1851	1353	6	judge	judge	NOUN
ftr-1851	1353	7	sessions	session	NOUN
ftr-1851	1353	8	)	)	PUNCT
ftr-1851	1353	9	followed	follow	VERB
ftr-1851	1353	10	cotnam	cotnam	NOUN
ftr-1851	1353	11	v.	v.	ADP
ftr-1851	1353	12	commissioner	commissioner	NOUN
ftr-1851	1353	13	,	,	PUNCT
ftr-1851	1353	14	263	263	NUM
ftr-1851	1353	15	f.2d	f.2d	SYM
ftr-1851	1353	16	119	119	NUM
ftr-1851	1353	17	(	(	PUNCT
ftr-1851	1353	18	5th	5th	ADJ
ftr-1851	1353	19	cir	cir	NOUN
ftr-1851	1353	20	.	.	PUNCT
ftr-1851	1353	21	1959	1959	NUM
ftr-1851	1353	22	)	)	PUNCT
ftr-1851	1353	23	,	,	PUNCT
ftr-1851	1353	24	to	to	PART
ftr-1851	1353	25	exclude	exclude	VERB
ftr-1851	1353	26	contingent	contingent	ADJ
ftr-1851	1353	27	attorney	attorney	NOUN
ftr-1851	1353	28	's	's	PART
ftr-1851	1353	29	fees	fee	NOUN
ftr-1851	1353	30	in	in	ADP
ftr-1851	1353	31	a	a	DET
ftr-1851	1353	32	wrongful	wrongful	ADJ
ftr-1851	1353	33	discharge	discharge	NOUN
ftr-1851	1353	34	cases	case	NOUN
ftr-1851	1353	35	attorney	attorney	NOUN
ftr-1851	1353	36	's	's	PART
ftr-1851	1353	37	fees	fee	NOUN
ftr-1851	1353	38	because	because	SCONJ
ftr-1851	1353	39	under	under	ADP
ftr-1851	1353	40	state	state	NOUN
ftr-1851	1353	41	law	law	NOUN
ftr-1851	1353	42	the	the	DET
ftr-1851	1353	43	plaintiff	plaintiff	NOUN
ftr-1851	1353	44	taxpayer	taxpayer	NOUN
ftr-1851	1353	45	never	never	ADV
ftr-1851	1353	46	personally	personally	ADV
ftr-1851	1353	47	owed	owe	VERB
ftr-1851	1353	48	the	the	DET
ftr-1851	1353	49	contingent	contingent	NOUN
ftr-1851	1353	50	fee	fee	NOUN
ftr-1851	1353	51	and	and	CCONJ
ftr-1851	1353	52	attorney	attorney	NOUN
ftr-1851	1353	53	's	's	PART
ftr-1851	1353	54	lien	lien	NOUN
ftr-1851	1353	55	gave	give	VERB
ftr-1851	1353	56	him	he	PRON
ftr-1851	1353	57	an	an	DET
ftr-1851	1353	58	equitable	equitable	ADJ
ftr-1851	1353	59	interest	interest	NOUN
ftr-1851	1353	60	in	in	ADP
ftr-1851	1353	61	the	the	DET
ftr-1851	1353	62	plaintiff	plaintiff	NOUN
ftr-1851	1353	63	s	s	PART
ftr-1851	1353	64	claim	claim	NOUN
ftr-1851	1353	65	.	.	PUNCT
ftr-1851	1354	1	he	he	PRON
ftr-1851	1354	2	concluded	conclude	VERB
ftr-1851	1354	3	that	that	SCONJ
ftr-1851	1354	4	the	the	DET
ftr-1851	1354	5	taxpayer	taxpayer	NOUN
ftr-1851	1354	6	transferred	transfer	VERB
ftr-1851	1354	7	an	an	DET
ftr-1851	1354	8	interest	interest	NOUN
ftr-1851	1354	9	in	in	ADP
ftr-1851	1354	10	income	income	NOUN
ftr-1851	1354	11	producing	produce	VERB
ftr-1851	1354	12	property	property	NOUN
ftr-1851	1354	13	before	before	SCONJ
ftr-1851	1354	14	the	the	DET
ftr-1851	1354	15	income	income	NOUN
ftr-1851	1354	16	was	be	AUX
ftr-1851	1354	17	realized	realize	VERB
ftr-1851	1354	18	,	,	PUNCT
ftr-1851	1354	19	rejecting	reject	VERB
ftr-1851	1354	20	the	the	DET
ftr-1851	1354	21	reasoning	reasoning	NOUN
ftr-1851	1354	22	of	of	ADP
ftr-1851	1354	23	all	all	PRON
ftr-1851	1354	24	of	of	ADP
ftr-1851	1354	25	the	the	DET
ftr-1851	1354	26	cases	case	NOUN
ftr-1851	1354	27	to	to	ADP
ftr-1851	1354	28	the	the	DET
ftr-1851	1354	29	contrary	contrary	NOUN
ftr-1851	1354	30	,	,	PUNCT
ftr-1851	1354	31	e.g.	e.g.	ADV
ftr-1851	1354	32	,	,	PUNCT
ftr-1851	1354	33	kenseth	kenseth	PROPN
ftr-1851	1354	34	v.	v.	PROPN
ftr-1851	1354	35	commissioner	commissioner	PROPN
ftr-1851	1354	36	,	,	PUNCT
ftr-1851	1354	37	259	259	NUM
ftr-1851	1354	38	f.3d	f.3d	NUM
ftr-1851	1354	39	881	881	NUM
ftr-1851	1354	40	(	(	PUNCT
ftr-1851	1354	41	7th	7th	ADJ
ftr-1851	1354	42	cir	cir	NOUN
ftr-1851	1354	43	.	.	PROPN
ftr-1851	1354	44	2001	2001	NUM
ftr-1851	1354	45	)	)	PUNCT
ftr-1851	1354	46	,	,	PUNCT
ftr-1851	1354	47	affg	affg	PROPN
ftr-1851	1354	48	114	114	NUM
ftr-1851	1354	49	t.c	t.c	PROPN
ftr-1851	1354	50	.	.	PROPN
ftr-1851	1354	51	399	399	NUM
ftr-1851	1354	52	(	(	PUNCT
ftr-1851	1354	53	2000	2000	NUM
ftr-1851	1354	54	)	)	PUNCT
ftr-1851	1354	55	,	,	PUNCT
ftr-1851	1354	56	that	that	PRON
ftr-1851	1354	57	refused	refuse	VERB
ftr-1851	1354	58	to	to	PART
ftr-1851	1354	59	treat	treat	VERB
ftr-1851	1354	60	state	state	NOUN
ftr-1851	1354	61	law	law	NOUN
ftr-1851	1354	62	as	as	ADP
ftr-1851	1354	63	controlling	control	VERB
ftr-1851	1354	64	and	and	CCONJ
ftr-1851	1354	65	applying	apply	VERB
ftr-1851	1354	66	the	the	DET
ftr-1851	1354	67	assignment	assignment	NOUN
ftr-1851	1354	68	of	of	ADP
ftr-1851	1354	69	income	income	NOUN
ftr-1851	1354	70	doctrine	doctrine	NOUN
ftr-1851	1354	71	of	of	ADP
ftr-1851	1354	72	old	old	ADJ
ftr-1851	1354	73	colony	colony	PROPN
ftr-1851	1354	74	trust	trust	PROPN
ftr-1851	1354	75	co.	co.	PROPN
ftr-1851	1354	76	,	,	PUNCT
ftr-1851	1354	77	279	279	NUM
ftr-1851	1354	78	u.s	u.s	PROPN
ftr-1851	1354	79	.	.	PROPN
ftr-1851	1354	80	716	716	NUM
ftr-1851	1354	81	(	(	PUNCT
ftr-1851	1354	82	1929	1929	NUM
ftr-1851	1354	83	)	)	PUNCT
ftr-1851	1354	84	.	.	PUNCT
ftr-1851	1355	1	notably	notably	ADV
ftr-1851	1355	2	,	,	PUNCT
ftr-1851	1355	3	judge	judge	NOUN
ftr-1851	1355	4	sessions	session	NOUN
ftr-1851	1355	5	also	also	ADV
ftr-1851	1355	6	chose	choose	VERB
ftr-1851	1355	7	not	not	PART
ftr-1851	1355	8	to	to	PART
ftr-1851	1355	9	rely	rely	VERB
ftr-1851	1355	10	on	on	ADP
ftr-1851	1355	11	srivastava	srivastava	PROPN
ftr-1851	1355	12	v.	v.	PROPN
ftr-1851	1355	13	commissioner	commissioner	PROPN
ftr-1851	1355	14	,	,	PUNCT
ftr-1851	1355	15	220	220	NUM
ftr-1851	1355	16	f.3d	f.3d	NUM
ftr-1851	1355	17	353	353	NUM
ftr-1851	1355	18	(	(	PUNCT
ftr-1851	1355	19	5th	5th	ADJ
ftr-1851	1355	20	cir	cir	NOUN
ftr-1851	1355	21	.	.	PROPN
ftr-1851	1355	22	2000	2000	NUM
ftr-1851	1355	23	)	)	PUNCT
ftr-1851	1355	24	,	,	PUNCT
ftr-1851	1355	25	in	in	ADP
ftr-1851	1355	26	which	which	PRON
ftr-1851	1355	27	the	the	DET
ftr-1851	1355	28	fifth	fifth	ADJ
ftr-1851	1355	29	circuit	circuit	NOUN
ftr-1851	1355	30	abandoned	abandon	VERB
ftr-1851	1355	31	reliance	reliance	NOUN
ftr-1851	1355	32	on	on	ADP
ftr-1851	1355	33	state	state	NOUN
ftr-1851	1355	34	law	law	NOUN
ftr-1851	1355	35	in	in	ADP
ftr-1851	1355	36	holding	hold	VERB
ftr-1851	1355	37	that	that	PRON
ftr-1851	1355	38	successful	successful	ADJ
ftr-1851	1355	39	plaintiffs	plaintiff	NOUN
ftr-1851	1355	40	are	be	AUX
ftr-1851	1355	41	not	not	PART
ftr-1851	1355	42	required	require	VERB
ftr-1851	1355	43	to	to	PART
ftr-1851	1355	44	include	include	VERB
ftr-1851	1355	45	and	and	CCONJ
ftr-1851	1355	46	deduct	deduct	VERB
ftr-1851	1355	47	contingent	contingent	ADJ
ftr-1851	1355	48	attorney	attorney	NOUN
ftr-1851	1355	49	's	's	PART
ftr-1851	1355	50	fees	fee	NOUN
ftr-1851	1355	51	but	but	CCONJ
ftr-1851	1355	52	may	may	AUX
ftr-1851	1355	53	simply	simply	ADV
ftr-1851	1355	54	exclude	exclude	VERB
ftr-1851	1355	55	them	they	PRON
ftr-1851	1355	56	.	.	PUNCT
ftr-1851	1356	1	(	(	PUNCT
ftr-1851	1356	2	1	1	X
ftr-1851	1356	3	)	)	PUNCT
ftr-1851	1356	4	yes	yes	INTJ
ftr-1851	1356	5	,	,	PUNCT
ftr-1851	1356	6	it	it	PRON
ftr-1851	1356	7	is	be	AUX
ftr-1851	1356	8	now	now	ADV
ftr-1851	1356	9	up	up	ADP
ftr-1851	1356	10	to	to	ADP
ftr-1851	1356	11	the	the	DET
ftr-1851	1356	12	second	second	ADJ
ftr-1851	1356	13	circuit	circuit	NOUN
ftr-1851	1356	14	because	because	SCONJ
ftr-1851	1356	15	in	in	ADP
ftr-1851	1356	16	connecticut	connecticut	NOUN
ftr-1851	1356	17	the	the	DET
ftr-1851	1356	18	client	client	NOUN
ftr-1851	1356	19	must	must	AUX
ftr-1851	1356	20	include	include	VERB
ftr-1851	1356	21	contingent	contingent	NOUN
ftr-1851	1356	22	attorney	attorney	NOUN
ftr-1851	1356	23	's	's	PART
ftr-1851	1356	24	fee	fee	NOUN
ftr-1851	1356	25	in	in	ADP
ftr-1851	1356	26	gross	gross	ADJ
ftr-1851	1356	27	income	income	NOUN
ftr-1851	1356	28	.	.	PUNCT
ftr-1851	1357	1	parmanand	parmanand	NOUN
ftr-1851	1357	2	v.	v.	ADP
ftr-1851	1357	3	capewell	capewell	NOUN
ftr-1851	1357	4	components	component	NOUN
ftr-1851	1357	5	,	,	PUNCT
ftr-1851	1357	6	llc	llc	PROPN
ftr-1851	1357	7	,	,	PUNCT
ftr-1851	1357	8	289	289	NUM
ftr-1851	1357	9	f.supp.2d	f.supp.2d	NUM
ftr-1851	1357	10	35	35	NUM
ftr-1851	1357	11	,	,	PUNCT
ftr-1851	1357	12	92	92	NUM
ftr-1851	1357	13	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	1357	14	2003	2003	NUM
ftr-1851	1357	15	-	-	SYM
ftr-1851	1357	16	6594	6594	NUM
ftr-1851	1357	17	(	(	PUNCT
ftr-1851	1357	18	d.	d.	PROPN
ftr-1851	1357	19	conn	conn	PROPN
ftr-1851	1357	20	.	.	PROPN
ftr-1851	1357	21	9/10/03	9/10/03	NUM
ftr-1851	1357	22	)	)	PUNCT
ftr-1851	1357	23	.	.	PUNCT
ftr-1851	1358	1	in	in	ADP
ftr-1851	1358	2	a	a	DET
ftr-1851	1358	3	-	-	PUNCT
ftr-1851	1358	4	suit	suit	NOUN
ftr-1851	1358	5	for	for	ADP
ftr-1851	1358	6	taxable	taxable	ADJ
ftr-1851	1358	7	damages	damage	NOUN
ftr-1851	1358	8	in	in	ADP
ftr-1851	1358	9	which	which	PRON
ftr-1851	1358	10	the	the	DET
ftr-1851	1358	11	plaintiff	plaintiff	NOUN
ftr-1851	1358	12	prevailed	prevail	VERB
ftr-1851	1358	13	,	,	PUNCT
ftr-1851	1358	14	in	in	ADP
ftr-1851	1358	15	the	the	DET
ftr-1851	1358	16	context	context	NOUN
ftr-1851	1358	17	of	of	ADP
ftr-1851	1358	18	ruling	rule	VERB
ftr-1851	1358	19	the	the	PRON
ftr-1851	1358	20	on	on	ADP
ftr-1851	1358	21	motions	motion	NOUN
ftr-1851	1358	22	regarding	regard	VERB
ftr-1851	1358	23	information	information	NOUN
ftr-1851	1358	24	return	return	NOUN
ftr-1851	1358	25	reporting	reporting	NOUN
ftr-1851	1358	26	requirements	requirement	NOUN
ftr-1851	1358	27	,	,	PUNCT
ftr-1851	1358	28	the	the	DET
ftr-1851	1358	29	district	district	NOUN
ftr-1851	1358	30	court	court	NOUN
ftr-1851	1358	31	(	(	PUNCT
ftr-1851	1358	32	judge	judge	PROPN
ftr-1851	1358	33	dorsey	dorsey	PROPN
ftr-1851	1358	34	)	)	PUNCT
ftr-1851	1358	35	held	hold	VERB
ftr-1851	1358	36	that	that	SCONJ
ftr-1851	1358	37	the	the	DET
ftr-1851	1358	38	portion	portion	NOUN
ftr-1851	1358	39	of	of	ADP
ftr-1851	1358	40	the	the	DET
ftr-1851	1358	41	award	award	NOUN
ftr-1851	1358	42	paid	pay	VERB
ftr-1851	1358	43	to	to	ADP
ftr-1851	1358	44	the	the	DET
ftr-1851	1358	45	plaintiffs	plaintiff	NOUN
ftr-1851	1358	46	attorney	attorney	NOUN
ftr-1851	1358	47	was	be	AUX
ftr-1851	1358	48	includable	includable	ADJ
ftr-1851	1358	49	in	in	ADP
ftr-1851	1358	50	the	the	DET
ftr-1851	1358	51	plaintiffs	plaintiff	NOUN
ftr-1851	1358	52	gross	gross	ADJ
ftr-1851	1358	53	income	income	NOUN
ftr-1851	1358	54	because	because	SCONJ
ftr-1851	1358	55	under	under	ADP
ftr-1851	1358	56	connecticut	connecticut	PROPN
ftr-1851	1358	57	law	law	NOUN
ftr-1851	1358	58	the	the	DET
ftr-1851	1358	59	attorney	attorney	NOUN
ftr-1851	1358	60	had	have	VERB
ftr-1851	1358	61	no	no	DET
ftr-1851	1358	62	equitable	equitable	ADJ
ftr-1851	1358	63	ownership	ownership	NOUN
ftr-1851	1358	64	in	in	ADP
ftr-1851	1358	65	the	the	DET
ftr-1851	1358	66	judgment	judgment	NOUN
ftr-1851	1358	67	.	.	PUNCT
ftr-1851	1359	1	(	(	PUNCT
ftr-1851	1359	2	2	2	X
ftr-1851	1359	3	)	)	PUNCT
ftr-1851	1359	4	raymond	raymond	NOUN
ftr-1851	1359	5	reversed	reverse	VERB
ftr-1851	1359	6	by	by	ADP
ftr-1851	1359	7	the	the	DET
ftr-1851	1359	8	second	second	ADJ
ftr-1851	1359	9	circuit	circuit	NOUN
ftr-1851	1359	10	,	,	PUNCT
ftr-1851	1359	11	which	which	PRON
ftr-1851	1359	12	follows	follow	VERB
ftr-1851	1359	13	the	the	DET
ftr-1851	1359	14	majority	majority	NOUN
ftr-1851	1359	15	rule	rule	NOUN
ftr-1851	1359	16	.	.	PUNCT
ftr-1851	1360	1	raymond	raymond	PROPN
ftr-1851	1360	2	v.	v.	PROPN
ftr-1851	1360	3	united	united	PROPN
ftr-1851	1360	4	states	states	PROPN
ftr-1851	1360	5	,	,	PUNCT
ftr-1851	1360	6	355	355	NUM
ftr-1851	1360	7	f.3d	f.3d	NUM
ftr-1851	1360	8	107	107	NUM
ftr-1851	1360	9	,	,	PUNCT
ftr-1851	1360	10	93	93	NUM
ftr-1851	1360	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	1360	12	2004	2004	NUM
ftr-1851	1360	13	-	-	SYM
ftr-1851	1360	14	416	416	NUM
ftr-1851	1360	15	,	,	PUNCT
ftr-1851	1360	16	2004	2004	NUM
ftr-1851	1360	17	-	-	SYM
ftr-1851	1360	18	1	1	NUM
ftr-1851	1360	19	u.s.t.c	u.s.t.c	PROPN
ftr-1851	1360	20	.	.	PROPN
ftr-1851	1360	21	50,124	50,124	NUM
ftr-1851	1360	22	(	(	PUNCT
ftr-1851	1360	23	2d	2d	NUM
ftr-1851	1360	24	cir	cir	NOUN
ftr-1851	1360	25	.	.	PUNCT
ftr-1851	1361	1	1/13/04	1/13/04	NUM
ftr-1851	1361	2	)	)	PUNCT
ftr-1851	1361	3	.	.	PUNCT
ftr-1851	1362	1	taxpayerplaintiff	taxpayerplaintiff	PROPN
ftr-1851	1362	2	was	be	AUX
ftr-1851	1362	3	required	require	VERB
ftr-1851	1362	4	to	to	PART
ftr-1851	1362	5	include	include	VERB
ftr-1851	1362	6	the	the	DET
ftr-1851	1362	7	gross	gross	ADJ
ftr-1851	1362	8	recovery	recovery	NOUN
ftr-1851	1362	9	in	in	ADP
ftr-1851	1362	10	gross	gross	ADJ
ftr-1851	1362	11	income	income	NOUN
ftr-1851	1362	12	because	because	SCONJ
ftr-1851	1362	13	he	he	PRON
ftr-1851	1362	14	received	receive	VERB
ftr-1851	1362	15	"	"	PUNCT
ftr-1851	1362	16	money	money	NOUN
ftr-1851	1362	17	's	's	PART
ftr-1851	1362	18	worth	worth	NOUN
ftr-1851	1362	19	"	"	PUNCT
ftr-1851	1362	20	for	for	ADP
ftr-1851	1362	21	the	the	DET
ftr-1851	1362	22	fee	fee	NOUN
ftr-1851	1362	23	diverted	divert	VERB
ftr-1851	1362	24	to	to	ADP
ftr-1851	1362	25	attorney	attorney	NOUN
ftr-1851	1362	26	.	.	PUNCT
ftr-1851	1363	1	state	state	PROPN
ftr-1851	1363	2	attorney	attorney	NOUN
ftr-1851	1363	3	's	's	PART
ftr-1851	1363	4	fee	fee	NOUN
ftr-1851	1363	5	lien	lien	NOUN
ftr-1851	1363	6	law	law	NOUN
ftr-1851	1363	7	was	be	AUX
ftr-1851	1363	8	analyzed	analyze	VERB
ftr-1851	1363	9	but	but	CCONJ
ftr-1851	1363	10	was	be	AUX
ftr-1851	1363	11	not	not	PART
ftr-1851	1363	12	solely	solely	ADV
ftr-1851	1363	13	determinative	determinative	ADJ
ftr-1851	1363	14	.	.	PUNCT
ftr-1851	1364	1	the	the	DET
ftr-1851	1364	2	taxpayer	taxpayer	NOUN
ftr-1851	1364	3	had	have	VERB
ftr-1851	1364	4	sufficient	sufficient	ADJ
ftr-1851	1364	5	control	control	NOUN
ftr-1851	1364	6	of	of	ADP
ftr-1851	1364	7	the	the	DET
ftr-1851	1364	8	source	source	NOUN
ftr-1851	1364	9	of	of	ADP
ftr-1851	1364	10	funds	fund	NOUN
ftr-1851	1364	11	to	to	PART
ftr-1851	1364	12	require	require	VERB
ftr-1851	1364	13	full	full	ADJ
ftr-1851	1364	14	inclusion	inclusion	NOUN
ftr-1851	1364	15	in	in	ADP
ftr-1851	1364	16	gross	gross	ADJ
ftr-1851	1364	17	income	income	NOUN
ftr-1851	1364	18	.	.	PUNCT
ftr-1851	1365	1	e.	e.	PROPN
ftr-1851	1365	2	now	now	ADV
ftr-1851	1365	3	we	we	PRON
ftr-1851	1365	4	discover	discover	VERB
ftr-1851	1365	5	that	that	SCONJ
ftr-1851	1365	6	in	in	ADP
ftr-1851	1365	7	the	the	DET
ftr-1851	1365	8	ninth	ninth	ADJ
ftr-1851	1365	9	circuit	circuit	NOUN
ftr-1851	1365	10	it	it	PRON
ftr-1851	1365	11	all	all	PRON
ftr-1851	1365	12	depends	depend	VERB
ftr-1851	1365	13	on	on	ADP
ftr-1851	1365	14	which	which	PRON
ftr-1851	1365	15	state	state	NOUN
ftr-1851	1365	16	's	's	PART
ftr-1851	1365	17	attorney	attorney	NOUN
ftr-1851	1365	18	's	's	PART
ftr-1851	1365	19	lien	lien	NOUN
ftr-1851	1365	20	law	law	NOUN
ftr-1851	1365	21	controls	control	NOUN
ftr-1851	1365	22	.	.	PUNCT
ftr-1851	1366	1	banaitis	banaitis	PROPN
ftr-1851	1366	2	v.	v.	PROPN
ftr-1851	1366	3	commissioner	commissioner	PROPN
ftr-1851	1366	4	,	,	PUNCT
ftr-1851	1366	5	340	340	NUM
ftr-1851	1366	6	f.3d	f.3d	NUM
ftr-1851	1366	7	1074	1074	NUM
ftr-1851	1366	8	(	(	PUNCT
ftr-1851	1366	9	9th	9th	ADJ
ftr-1851	1366	10	cir	cir	NOUN
ftr-1851	1366	11	.	.	PUNCT
ftr-1851	1366	12	8/27/03	8/27/03	NUM
ftr-1851	1366	13	)	)	PUNCT
ftr-1851	1366	14	,	,	PUNCT
ftr-1851	1366	15	rev'g	rev'g	NOUN
ftr-1851	1366	16	t.c	t.c	PROPN
ftr-1851	1366	17	.	.	PROPN
ftr-1851	1366	18	memo	memo	NOUN
ftr-1851	1366	19	.	.	PUNCT
ftr-1851	1367	1	2002	2002	NUM
ftr-1851	1367	2	-	-	SYM
ftr-1851	1367	3	5	5	NUM
ftr-1851	1367	4	,	,	PUNCT
ftr-1851	1367	5	cert	cert	NOUN
ftr-1851	1367	6	.	.	PUNCT
ftr-1851	1368	1	granted	grant	VERB
ftr-1851	1368	2	,	,	PUNCT
ftr-1851	1368	3	124	124	NUM
ftr-1851	1368	4	s.	s.	PROPN
ftr-1851	1368	5	ct	ct	PROPN
ftr-1851	1368	6	.	.	PROPN
ftr-1851	1369	1	1713	1713	NUM
ftr-1851	1369	2	(	(	PUNCT
ftr-1851	1369	3	3/29/04	3/29/04	NUM
ftr-1851	1369	4	)	)	PUNCT
ftr-1851	1369	5	.	.	PUNCT
ftr-1851	1370	1	in	in	ADP
ftr-1851	1370	2	a	a	DET
ftr-1851	1370	3	case	case	NOUN
ftr-1851	1370	4	involving	involve	VERB
ftr-1851	1370	5	attorney	attorney	NOUN
ftr-1851	1370	6	's	's	PART
ftr-1851	1370	7	fees	fee	NOUN
ftr-1851	1370	8	subject	subject	ADJ
ftr-1851	1370	9	to	to	ADP
ftr-1851	1370	10	oregon	oregon	PROPN
ftr-1851	1370	11	attorney	attorney	NOUN
ftr-1851	1370	12	's	's	PART
ftr-1851	1370	13	fee	fee	NOUN
ftr-1851	1370	14	lien	lien	NOUN
ftr-1851	1370	15	law	law	NOUN
ftr-1851	1370	16	,	,	PUNCT
ftr-1851	1370	17	the	the	DET
ftr-1851	1370	18	ninth	ninth	ADJ
ftr-1851	1370	19	circuit	circuit	NOUN
ftr-1851	1370	20	(	(	PUNCT
ftr-1851	1370	21	judge	judge	PROPN
ftr-1851	1370	22	thomas	thomas	PROPN
ftr-1851	1370	23	)	)	PUNCT
ftr-1851	1370	24	held	hold	VERB
ftr-1851	1370	25	the	the	DET
ftr-1851	1370	26	portion	portion	NOUN
ftr-1851	1370	27	of	of	ADP
ftr-1851	1370	28	a	a	DET
ftr-1851	1370	29	taxable	taxable	ADJ
ftr-1851	1370	30	damage	damage	NOUN
ftr-1851	1370	31	award	award	NOUN
ftr-1851	1370	32	(	(	PUNCT
ftr-1851	1370	33	for	for	ADP
ftr-1851	1370	34	wrongful	wrongful	ADJ
ftr-1851	1370	35	discharge	discharge	NOUN
ftr-1851	1370	36	from	from	ADP
ftr-1851	1370	37	employment	employment	NOUN
ftr-1851	1370	38	)	)	PUNCT
ftr-1851	1370	39	retained	retain	VERB
ftr-1851	1370	40	by	by	ADP
ftr-1851	1370	41	the	the	DET
ftr-1851	1370	42	attorney	attorney	NOUN
ftr-1851	1370	43	as	as	ADP
ftr-1851	1370	44	a	a	DET
ftr-1851	1370	45	contingent	contingent	NOUN
ftr-1851	1370	46	fee	fee	NOUN
ftr-1851	1370	47	was	be	AUX
ftr-1851	1370	48	not	not	PART
ftr-1851	1370	49	includable	includable	ADJ
ftr-1851	1370	50	in	in	ADP
ftr-1851	1370	51	the	the	DET
ftr-1851	1370	52	taxpayer	taxpayer	NOUN
ftr-1851	1370	53	-	-	PUNCT
ftr-1851	1370	54	plaintiff	plaintiff	NOUN
ftr-1851	1370	55	s	s	PART
ftr-1851	1370	56	gross	gross	ADJ
ftr-1851	1370	57	income	income	NOUN
ftr-1851	1370	58	.	.	PUNCT
ftr-1851	1371	1	judge	judge	PROPN
ftr-1851	1371	2	thomas	thomas	PROPN
ftr-1851	1371	3	found	find	VERB
ftr-1851	1371	4	that	that	SCONJ
ftr-1851	1371	5	the	the	DET
ftr-1851	1371	6	nature	nature	NOUN
ftr-1851	1371	7	of	of	ADP
ftr-1851	1371	8	the	the	DET
ftr-1851	1371	9	attorney	attorney	NOUN
ftr-1851	1371	10	's	's	PART
ftr-1851	1371	11	fee	fee	NOUN
ftr-1851	1371	12	lien	lien	NOUN
ftr-1851	1371	13	was	be	AUX
ftr-1851	1371	14	determinative	determinative	ADJ
ftr-1851	1371	15	.	.	PUNCT
ftr-1851	1372	1	examining	examine	VERB
ftr-1851	1372	2	relevant	relevant	ADJ
ftr-1851	1372	3	state	state	NOUN
ftr-1851	1372	4	law	law	NOUN
ftr-1851	1372	5	,	,	PUNCT
ftr-1851	1372	6	he	he	PRON
ftr-1851	1372	7	concluded	conclude	VERB
ftr-1851	1372	8	that	that	SCONJ
ftr-1851	1372	9	under	under	ADP
ftr-1851	1372	10	oregon	oregon	PROPN
ftr-1851	1372	11	law	law	NOUN
ftr-1851	1372	12	,	,	PUNCT
ftr-1851	1372	13	the	the	DET
ftr-1851	1372	14	attorney	attorney	NOUN
ftr-1851	1372	15	's	's	PART
ftr-1851	1372	16	20041	20041	NUM
ftr-1851	1372	17	florida	florida	PROPN
ftr-1851	1372	18	tax	tax	NOUN
ftr-1851	1372	19	review	review	NOUN
ftr-1851	1372	20	claim	claim	NOUN
ftr-1851	1372	21	to	to	ADP
ftr-1851	1372	22	the	the	DET
ftr-1851	1372	23	fee	fee	NOUN
ftr-1851	1372	24	was	be	AUX
ftr-1851	1372	25	even	even	ADV
ftr-1851	1372	26	stronger	strong	ADJ
ftr-1851	1372	27	than	than	ADP
ftr-1851	1372	28	under	under	ADP
ftr-1851	1372	29	alabama	alabama	PROPN
ftr-1851	1372	30	law	law	NOUN
ftr-1851	1372	31	.	.	PUNCT
ftr-1851	1373	1	therefore	therefore	ADV
ftr-1851	1373	2	he	he	PRON
ftr-1851	1373	3	applied	apply	VERB
ftr-1851	1373	4	the	the	DET
ftr-1851	1373	5	fifth	fifth	ADJ
ftr-1851	1373	6	circuit	circuit	NOUN
ftr-1851	1373	7	's	's	PART
ftr-1851	1373	8	decision	decision	NOUN
ftr-1851	1373	9	in	in	ADP
ftr-1851	1373	10	cotnam	cotnam	PROPN
ftr-1851	1373	11	v.	v.	ADP
ftr-1851	1373	12	commissioner	commissioner	NOUN
ftr-1851	1373	13	,	,	PUNCT
ftr-1851	1373	14	263	263	NUM
ftr-1851	1373	15	f.2d	f.2d	SYM
ftr-1851	1373	16	119	119	NUM
ftr-1851	1373	17	(	(	PUNCT
ftr-1851	1373	18	5th	5th	ADJ
ftr-1851	1373	19	cir	cir	NOUN
ftr-1851	1373	20	.	.	PUNCT
ftr-1851	1373	21	1959	1959	NUM
ftr-1851	1373	22	)	)	PUNCT
ftr-1851	1373	23	,	,	PUNCT
ftr-1851	1373	24	holding	hold	VERB
ftr-1851	1373	25	that	that	PRON
ftr-1851	1373	26	contingent	contingent	ADJ
ftr-1851	1373	27	attorney	attorney	NOUN
ftr-1851	1373	28	's	's	PART
ftr-1851	1373	29	fees	fee	NOUN
ftr-1851	1373	30	paid	pay	VERB
ftr-1851	1373	31	directly	directly	ADV
ftr-1851	1373	32	to	to	ADP
ftr-1851	1373	33	an	an	DET
ftr-1851	1373	34	attorney	attorney	NOUN
ftr-1851	1373	35	were	be	AUX
ftr-1851	1373	36	not	not	PART
ftr-1851	1373	37	includable	includable	ADJ
ftr-1851	1373	38	in	in	ADP
ftr-1851	1373	39	the	the	DET
ftr-1851	1373	40	client	client	NOUN
ftr-1851	1373	41	's	's	PART
ftr-1851	1373	42	gross	gross	ADJ
ftr-1851	1373	43	income	income	NOUN
ftr-1851	1373	44	because	because	SCONJ
ftr-1851	1373	45	alabama	alabama	PROPN
ftr-1851	1373	46	attorney	attorney	NOUN
ftr-1851	1373	47	's	's	PART
ftr-1851	1373	48	fee	fee	NOUN
ftr-1851	1373	49	lien	lien	NOUN
ftr-1851	1373	50	law	law	NOUN
ftr-1851	1373	51	vested	vest	VERB
ftr-1851	1373	52	title	title	NOUN
ftr-1851	1373	53	in	in	ADP
ftr-1851	1373	54	the	the	DET
ftr-1851	1373	55	attorney	attorney	NOUN
ftr-1851	1373	56	ab	ab	PROPN
ftr-1851	1373	57	initio	initio	PROPN
ftr-1851	1373	58	.	.	PUNCT
ftr-1851	1374	1	judge	judge	PROPN
ftr-1851	1374	2	thomas	thomas	PROPN
ftr-1851	1374	3	declined	decline	VERB
ftr-1851	1374	4	to	to	PART
ftr-1851	1374	5	apply	apply	VERB
ftr-1851	1374	6	the	the	DET
ftr-1851	1374	7	ninth	ninth	ADJ
ftr-1851	1374	8	circuit	circuit	NOUN
ftr-1851	1374	9	's	's	PART
ftr-1851	1374	10	precedents	precedent	NOUN
ftr-1851	1374	11	in	in	ADP
ftr-1851	1374	12	benci	benci	PROPN
ftr-1851	1374	13	-	-	PUNCT
ftr-1851	1374	14	woodward	woodward	PROPN
ftr-1851	1374	15	v.	v.	PROPN
ftr-1851	1374	16	commissioner	commissioner	PROPN
ftr-1851	1374	17	,	,	PUNCT
ftr-1851	1374	18	219	219	NUM
ftr-1851	1374	19	f.3d	f.3d	NUM
ftr-1851	1374	20	941	941	NUM
ftr-1851	1374	21	,	,	PUNCT
ftr-1851	1374	22	(	(	PUNCT
ftr-1851	1374	23	9th	9th	ADJ
ftr-1851	1374	24	cir.2000	cir.2000	NOUN
ftr-1851	1374	25	)	)	PUNCT
ftr-1851	1374	26	,	,	PUNCT
ftr-1851	1374	27	cert	cert	PROPN
ftr-1851	1374	28	.	.	PUNCT
ftr-1851	1375	1	denied	deny	VERB
ftr-1851	1375	2	,	,	PUNCT
ftr-1851	1376	1	531	531	NUM
ftr-1851	1376	2	u.s	u.s	PROPN
ftr-1851	1376	3	.	.	PROPN
ftr-1851	1376	4	1112	1112	NUM
ftr-1851	1376	5	(	(	PUNCT
ftr-1851	1376	6	2001	2001	NUM
ftr-1851	1376	7	)	)	PUNCT
ftr-1851	1376	8	,	,	PUNCT
ftr-1851	1376	9	and	and	CCONJ
ftr-1851	1376	10	coady	coady	PROPN
ftr-1851	1376	11	v.	v.	PROPN
ftr-1851	1376	12	commissioner	commissioner	PROPN
ftr-1851	1376	13	,	,	PUNCT
ftr-1851	1376	14	213	213	NUM
ftr-1851	1376	15	f.3d	f.3d	NUM
ftr-1851	1376	16	1187	1187	NUM
ftr-1851	1376	17	(	(	PUNCT
ftr-1851	1376	18	9th	9th	ADJ
ftr-1851	1376	19	cir.2000	cir.2000	NOUN
ftr-1851	1376	20	)	)	PUNCT
ftr-1851	1376	21	,	,	PUNCT
ftr-1851	1376	22	on	on	ADP
ftr-1851	1376	23	the	the	DET
ftr-1851	1376	24	grounds	ground	NOUN
ftr-1851	1376	25	that	that	SCONJ
ftr-1851	1376	26	oregon	oregon	PROPN
ftr-1851	1376	27	attorney	attorney	NOUN
ftr-1851	1376	28	's	's	PART
ftr-1851	1376	29	fee	fee	NOUN
ftr-1851	1376	30	lien	lien	NOUN
ftr-1851	1376	31	law	law	NOUN
ftr-1851	1376	32	was	be	AUX
ftr-1851	1376	33	significantly	significantly	ADV
ftr-1851	1376	34	different	different	ADJ
ftr-1851	1376	35	than	than	ADP
ftr-1851	1376	36	that	that	PRON
ftr-1851	1376	37	of	of	ADP
ftr-1851	1376	38	california	california	PROPN
ftr-1851	1376	39	and	and	CCONJ
ftr-1851	1376	40	alaska	alaska	PROPN
ftr-1851	1376	41	,	,	PUNCT
ftr-1851	1376	42	which	which	PRON
ftr-1851	1376	43	were	be	AUX
ftr-1851	1376	44	relevant	relevant	ADJ
ftr-1851	1376	45	in	in	ADP
ftr-1851	1376	46	those	those	DET
ftr-1851	1376	47	cases	case	NOUN
ftr-1851	1376	48	.	.	PUNCT
ftr-1851	1377	1	*	*	PUNCT
ftr-1851	1377	2	in	in	ADP
ftr-1851	1377	3	his	his	PRON
ftr-1851	1377	4	opinion	opinion	NOUN
ftr-1851	1377	5	,	,	PUNCT
ftr-1851	1377	6	judge	judge	PROPN
ftr-1851	1377	7	thomas	thomas	PROPN
ftr-1851	1377	8	described	describe	VERB
ftr-1851	1377	9	the	the	DET
ftr-1851	1377	10	fifth	fifth	ADJ
ftr-1851	1377	11	circuit	circuit	NOUN
ftr-1851	1377	12	as	as	ADP
ftr-1851	1377	13	having	having	AUX
ftr-1851	1377	14	"	"	PUNCT
ftr-1851	1377	15	reached	reach	VERB
ftr-1851	1377	16	a	a	DET
ftr-1851	1377	17	similar	similar	ADJ
ftr-1851	1377	18	conclusion	conclusion	NOUN
ftr-1851	1377	19	about	about	ADP
ftr-1851	1377	20	the	the	DET
ftr-1851	1377	21	operation	operation	NOUN
ftr-1851	1377	22	of	of	ADP
ftr-1851	1377	23	texas	texas	PROPN
ftr-1851	1377	24	law	law	PROPN
ftr-1851	1377	25	"	"	PUNCT
ftr-1851	1377	26	in	in	ADP
ftr-1851	1377	27	srivastava	srivastava	PROPN
ftr-1851	1377	28	v.	v.	PROPN
ftr-1851	1377	29	commissioner	commissioner	PROPN
ftr-1851	1377	30	,	,	PUNCT
ftr-1851	1377	31	220	220	NUM
ftr-1851	1377	32	f.3d	f.3d	NUM
ftr-1851	1377	33	353	353	NUM
ftr-1851	1377	34	(	(	PUNCT
ftr-1851	1377	35	5th	5th	ADJ
ftr-1851	1377	36	cir.2000	cir.2000	NOUN
ftr-1851	1377	37	)	)	PUNCT
ftr-1851	1377	38	,	,	PUNCT
ftr-1851	1377	39	and	and	CCONJ
ftr-1851	1377	40	the	the	DET
ftr-1851	1377	41	eleventh	eleventh	ADJ
ftr-1851	1377	42	circuit	circuit	NOUN
ftr-1851	1377	43	as	as	ADP
ftr-1851	1377	44	"	"	PUNCT
ftr-1851	1377	45	extending	extend	VERB
ftr-1851	1377	46	cotnam	cotnam	NOUN
ftr-1851	1377	47	's	's	PART
ftr-1851	1377	48	alabama	alabama	NOUN
ftr-1851	1377	49	-	-	PUNCT
ftr-1851	1377	50	lawbased	lawbase	VERB
ftr-1851	1377	51	holding	holding	NOUN
ftr-1851	1377	52	into	into	ADP
ftr-1851	1377	53	the	the	DET
ftr-1851	1377	54	law	law	NOUN
ftr-1851	1377	55	of	of	ADP
ftr-1851	1377	56	the	the	DET
ftr-1851	1377	57	entire	entire	ADJ
ftr-1851	1377	58	eleventh	eleventh	ADJ
ftr-1851	1377	59	circuit	circuit	NOUN
ftr-1851	1377	60	"	"	PUNCT
ftr-1851	1377	61	in	in	ADP
ftr-1851	1377	62	foster	foster	PROPN
ftr-1851	1377	63	v.	v.	PROPN
ftr-1851	1377	64	united	united	PROPN
ftr-1851	1377	65	states	states	PROPN
ftr-1851	1377	66	,	,	PUNCT
ftr-1851	1377	67	249	249	NUM
ftr-1851	1377	68	f.3d	f.3d	NUM
ftr-1851	1377	69	1275	1275	NUM
ftr-1851	1377	70	,	,	PUNCT
ftr-1851	1377	71	1278	1278	NUM
ftr-1851	1377	72	(	(	PUNCT
ftr-1851	1377	73	11	11	NUM
ftr-1851	1377	74	th	th	NUM
ftr-1851	1377	75	cir	cir	NOUN
ftr-1851	1377	76	.	.	PROPN
ftr-1851	1377	77	2001	2001	NUM
ftr-1851	1377	78	)	)	PUNCT
ftr-1851	1377	79	,	,	PUNCT
ftr-1851	1377	80	notwithstanding	notwithstanding	SCONJ
ftr-1851	1377	81	that	that	SCONJ
ftr-1851	1377	82	in	in	ADP
ftr-1851	1377	83	srivastava	srivastava	PROPN
ftr-1851	1377	84	the	the	DET
ftr-1851	1377	85	fifth	fifth	ADJ
ftr-1851	1377	86	circuit	circuit	NOUN
ftr-1851	1377	87	actually	actually	ADV
ftr-1851	1377	88	reached	reach	VERB
ftr-1851	1377	89	its	its	PRON
ftr-1851	1377	90	conclusion	conclusion	NOUN
ftr-1851	1377	91	wholly	wholly	ADV
ftr-1851	1377	92	apart	apart	ADV
ftr-1851	1377	93	from	from	ADP
ftr-1851	1377	94	the	the	DET
ftr-1851	1377	95	niceties	nicety	NOUN
ftr-1851	1377	96	of	of	ADP
ftr-1851	1377	97	texas	texas	PROPN
ftr-1851	1377	98	attorney	attorney	NOUN
ftr-1851	1377	99	's	's	PART
ftr-1851	1377	100	lien	lien	NOUN
ftr-1851	1377	101	law	law	NOUN
ftr-1851	1377	102	and	and	CCONJ
ftr-1851	1377	103	in	in	ADP
ftr-1851	1377	104	foster	foster	ADJ
ftr-1851	1377	105	the	the	DET
ftr-1851	1377	106	eleventh	eleventh	ADJ
ftr-1851	1377	107	circuit	circuit	NOUN
ftr-1851	1377	108	was	be	AUX
ftr-1851	1377	109	dealing	deal	VERB
ftr-1851	1377	110	with	with	ADP
ftr-1851	1377	111	a	a	DET
ftr-1851	1377	112	case	case	NOUN
ftr-1851	1377	113	that	that	PRON
ftr-1851	1377	114	arose	arise	VERB
ftr-1851	1377	115	in	in	ADP
ftr-1851	1377	116	alabama	alabama	PROPN
ftr-1851	1377	117	,	,	PUNCT
ftr-1851	1377	118	for	for	ADP
ftr-1851	1377	119	which	which	PRON
ftr-1851	1377	120	there	there	PRON
ftr-1851	1377	121	was	be	VERB
ftr-1851	1377	122	no	no	DET
ftr-1851	1377	123	doubt	doubt	NOUN
ftr-1851	1377	124	that	that	SCONJ
ftr-1851	1377	125	cotnam	cotnam	NOUN
ftr-1851	1377	126	was	be	AUX
ftr-1851	1377	127	the	the	DET
ftr-1851	1377	128	controlling	control	VERB
ftr-1851	1377	129	precedent	precedent	NOUN
ftr-1851	1377	130	.	.	PUNCT
ftr-1851	1378	1	[	[	X
ftr-1851	1378	2	the	the	DET
ftr-1851	1378	3	eleventh	eleventh	ADJ
ftr-1851	1378	4	circuit	circuit	NOUN
ftr-1851	1378	5	has	have	AUX
ftr-1851	1378	6	not	not	PART
ftr-1851	1378	7	yet	yet	ADV
ftr-1851	1378	8	decided	decide	VERB
ftr-1851	1378	9	an	an	DET
ftr-1851	1378	10	attorney	attorney	NOUN
ftr-1851	1378	11	's	's	PART
ftr-1851	1378	12	fees	fee	NOUN
ftr-1851	1378	13	amt	amt	PROPN
ftr-1851	1378	14	trap	trap	NOUN
ftr-1851	1378	15	case	case	NOUN
ftr-1851	1378	16	arising	arise	VERB
ftr-1851	1378	17	in	in	ADP
ftr-1851	1378	18	florida	florida	PROPN
ftr-1851	1378	19	or	or	CCONJ
ftr-1851	1378	20	georgia	georgia	PROPN
ftr-1851	1378	21	.	.	PUNCT
ftr-1851	1378	22	]	]	PUNCT
ftr-1851	1378	23	.	.	PUNCT
ftr-1851	1379	1	f.	f.	PROPN
ftr-1851	1379	2	now	now	ADV
ftr-1851	1379	3	we	we	PRON
ftr-1851	1379	4	know	know	VERB
ftr-1851	1379	5	how	how	SCONJ
ftr-1851	1379	6	to	to	PART
ftr-1851	1379	7	exclude	exclude	VERB
ftr-1851	1379	8	california	california	PROPN
ftr-1851	1379	9	contingent	contingent	PROPN
ftr-1851	1379	10	attorney	attorney	NOUN
ftr-1851	1379	11	's	's	PART
ftr-1851	1379	12	fees	fee	NOUN
ftr-1851	1379	13	move	move	VERB
ftr-1851	1379	14	to	to	ADP
ftr-1851	1379	15	the	the	DET
ftr-1851	1379	16	sixth	sixth	ADJ
ftr-1851	1379	17	circuit	circuit	NOUN
ftr-1851	1379	18	in	in	ADP
ftr-1851	1379	19	before	before	ADP
ftr-1851	1379	20	petitioning	petition	VERB
ftr-1851	1379	21	the	the	DET
ftr-1851	1379	22	tax	tax	NOUN
ftr-1851	1379	23	court	court	NOUN
ftr-1851	1379	24	!	!	PUNCT
ftr-1851	1380	1	banks	bank	NOUN
ftr-1851	1380	2	v.	v.	ADP
ftr-1851	1380	3	commissioner	commissioner	PROPN
ftr-1851	1380	4	,	,	PUNCT
ftr-1851	1380	5	345	345	NUM
ftr-1851	1380	6	f.3d	f.3d	NUM
ftr-1851	1380	7	373	373	NUM
ftr-1851	1380	8	,	,	PUNCT
ftr-1851	1380	9	92	92	NUM
ftr-1851	1380	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	1380	11	2003	2003	NUM
ftr-1851	1380	12	-	-	SYM
ftr-1851	1380	13	6298	6298	NUM
ftr-1851	1380	14	,	,	PUNCT
ftr-1851	1380	15	2003	2003	NUM
ftr-1851	1380	16	-	-	SYM
ftr-1851	1380	17	3	3	NUM
ftr-1851	1380	18	u.s.t.c	u.s.t.c	PROPN
ftr-1851	1380	19	.	.	PUNCT
ftr-1851	1381	1	[	[	X
ftr-1851	1381	2	50,675	50,675	NUM
ftr-1851	1381	3	(	(	PUNCT
ftr-1851	1381	4	6th	6th	ADJ
ftr-1851	1381	5	cir	cir	NOUN
ftr-1851	1381	6	.	.	PUNCT
ftr-1851	1382	1	9/30/03	9/30/03	NUM
ftr-1851	1382	2	)	)	PUNCT
ftr-1851	1382	3	,	,	PUNCT
ftr-1851	1382	4	cert	cert	NOUN
ftr-1851	1382	5	.	.	PUNCT
ftr-1851	1383	1	granted	grant	VERB
ftr-1851	1383	2	,	,	PUNCT
ftr-1851	1383	3	124	124	NUM
ftr-1851	1383	4	s.	s.	PROPN
ftr-1851	1383	5	ct	ct	PROPN
ftr-1851	1383	6	.	.	PROPN
ftr-1851	1383	7	1712	1712	NUM
ftr-1851	1383	8	(	(	PUNCT
ftr-1851	1383	9	3/29/04	3/29/04	NUM
ftr-1851	1383	10	)	)	PUNCT
ftr-1851	1383	11	.	.	PUNCT
ftr-1851	1384	1	the	the	DET
ftr-1851	1384	2	sixth	sixth	ADJ
ftr-1851	1384	3	circuit	circuit	NOUN
ftr-1851	1384	4	followed	follow	VERB
ftr-1851	1384	5	the	the	DET
ftr-1851	1384	6	fifth	fifth	ADJ
ftr-1851	1384	7	circuit	circuit	NOUN
ftr-1851	1384	8	's	's	PART
ftr-1851	1384	9	decision	decision	NOUN
ftr-1851	1384	10	in	in	ADP
ftr-1851	1384	11	srivastava	srivastava	PROPN
ftr-1851	1384	12	v.	v.	PROPN
ftr-1851	1384	13	commissioner	commissioner	PROPN
ftr-1851	1384	14	,	,	PUNCT
ftr-1851	1384	15	220	220	NUM
ftr-1851	1384	16	f.3d	f.3d	NUM
ftr-1851	1384	17	353	353	NUM
ftr-1851	1384	18	(	(	PUNCT
ftr-1851	1384	19	5th	5th	ADJ
ftr-1851	1384	20	cir	cir	NOUN
ftr-1851	1384	21	.	.	PROPN
ftr-1851	1384	22	2000	2000	NUM
ftr-1851	1384	23	)	)	PUNCT
ftr-1851	1384	24	,	,	PUNCT
ftr-1851	1384	25	and	and	CCONJ
ftr-1851	1384	26	reaffirmed	reaffirm	VERB
ftr-1851	1384	27	that	that	SCONJ
ftr-1851	1384	28	the	the	DET
ftr-1851	1384	29	sixth	sixth	ADJ
ftr-1851	1384	30	circuit	circuit	NOUN
ftr-1851	1384	31	's	's	PART
ftr-1851	1384	32	holding	holding	NOUN
ftr-1851	1384	33	in	in	ADP
ftr-1851	1384	34	estate	estate	NOUN
ftr-1851	1384	35	of	of	ADP
ftr-1851	1384	36	clarks	clark	NOUN
ftr-1851	1384	37	v.	v.	ADP
ftr-1851	1384	38	commissioner	commissioner	PROPN
ftr-1851	1384	39	,	,	PUNCT
ftr-1851	1384	40	202	202	NUM
ftr-1851	1384	41	f.3d	f.3d	NUM
ftr-1851	1384	42	854	854	NUM
ftr-1851	1384	43	(	(	PUNCT
ftr-1851	1384	44	6th	6th	ADJ
ftr-1851	1384	45	cir	cir	NOUN
ftr-1851	1384	46	.	.	PROPN
ftr-1851	1384	47	2000	2000	NUM
ftr-1851	1384	48	)	)	PUNCT
ftr-1851	1384	49	,	,	PUNCT
ftr-1851	1384	50	was	be	AUX
ftr-1851	1384	51	based	base	VERB
ftr-1851	1384	52	on	on	ADP
ftr-1851	1384	53	a	a	DET
ftr-1851	1384	54	broader	broad	ADJ
ftr-1851	1384	55	principle	principle	NOUN
ftr-1851	1384	56	than	than	ADP
ftr-1851	1384	57	the	the	DET
ftr-1851	1384	58	ground	ground	NOUN
ftr-1851	1384	59	that	that	SCONJ
ftr-1851	1384	60	state	state	NOUN
ftr-1851	1384	61	attorney	attorney	NOUN
ftr-1851	1384	62	's	's	PART
ftr-1851	1384	63	fee	fee	NOUN
ftr-1851	1384	64	lien	lien	NOUN
ftr-1851	1384	65	law	law	NOUN
ftr-1851	1384	66	determines	determine	VERB
ftr-1851	1384	67	whether	whether	SCONJ
ftr-1851	1384	68	the	the	DET
ftr-1851	1384	69	taxpayer	taxpayer	NOUN
ftr-1851	1384	70	-	-	PUNCT
ftr-1851	1384	71	plaintiff	plaintiff	NOUN
ftr-1851	1384	72	can	can	AUX
ftr-1851	1384	73	exclude	exclude	VERB
ftr-1851	1384	74	attorney	attorney	NOUN
ftr-1851	1384	75	's	's	PART
ftr-1851	1384	76	fees	fee	NOUN
ftr-1851	1384	77	.	.	PUNCT
ftr-1851	1385	1	the	the	DET
ftr-1851	1385	2	taxpayer	taxpayer	NOUN
ftr-1851	1385	3	,	,	PUNCT
ftr-1851	1385	4	who	who	PRON
ftr-1851	1385	5	lived	live	VERB
ftr-1851	1385	6	in	in	ADP
ftr-1851	1385	7	michigan	michigan	PROPN
ftr-1851	1385	8	when	when	SCONJ
ftr-1851	1385	9	he	he	PRON
ftr-1851	1385	10	filed	file	VERB
ftr-1851	1385	11	his	his	PRON
ftr-1851	1385	12	tax	tax	NOUN
ftr-1851	1385	13	court	court	NOUN
ftr-1851	1385	14	petition	petition	NOUN
ftr-1851	1385	15	,	,	PUNCT
ftr-1851	1385	16	but	but	CCONJ
ftr-1851	1385	17	who	who	PRON
ftr-1851	1385	18	had	have	AUX
ftr-1851	1385	19	previously	previously	ADV
ftr-1851	1385	20	been	be	AUX
ftr-1851	1385	21	employed	employ	VERB
ftr-1851	1385	22	in	in	ADP
ftr-1851	1385	23	california	california	PROPN
ftr-1851	1385	24	and	and	CCONJ
ftr-1851	1385	25	had	have	AUX
ftr-1851	1385	26	settled	settle	VERB
ftr-1851	1385	27	a	a	DET
ftr-1851	1385	28	wrongful	wrongful	ADJ
ftr-1851	1385	29	termination	termination	NOUN
ftr-1851	1385	30	suit	suit	NOUN
ftr-1851	1385	31	brought	bring	VERB
ftr-1851	1385	32	in	in	ADP
ftr-1851	1385	33	california	california	PROPN
ftr-1851	1385	34	for	for	ADP
ftr-1851	1385	35	taxable	taxable	ADJ
ftr-1851	1385	36	tort	tort	NOUN
ftr-1851	1385	37	damages	damage	NOUN
ftr-1851	1385	38	under	under	ADP
ftr-1851	1385	39	california	california	PROPN
ftr-1851	1385	40	law	law	NOUN
ftr-1851	1385	41	,	,	PUNCT
ftr-1851	1385	42	was	be	AUX
ftr-1851	1385	43	allowed	allow	VERB
ftr-1851	1385	44	to	to	PART
ftr-1851	1385	45	exclude	exclude	VERB
ftr-1851	1385	46	the	the	DET
ftr-1851	1385	47	contingent	contingent	NOUN
ftr-1851	1385	48	attorney	attorney	NOUN
ftr-1851	1385	49	's	's	PART
ftr-1851	1385	50	fees	fee	NOUN
ftr-1851	1385	51	,	,	PUNCT
ftr-1851	1385	52	even	even	ADV
ftr-1851	1385	53	though	though	SCONJ
ftr-1851	1385	54	they	they	PRON
ftr-1851	1385	55	were	be	AUX
ftr-1851	1385	56	governed	govern	VERB
ftr-1851	1385	57	by	by	ADP
ftr-1851	1385	58	california	california	PROPN
ftr-1851	1385	59	law	law	PROPN
ftr-1851	1385	60	and	and	CCONJ
ftr-1851	1385	61	the	the	DET
ftr-1851	1385	62	ninth	ninth	ADJ
ftr-1851	1385	63	circuit	circuit	NOUN
ftr-1851	1385	64	would	would	AUX
ftr-1851	1385	65	have	have	AUX
ftr-1851	1385	66	reached	reach	VERB
ftr-1851	1385	67	a	a	DET
ftr-1851	1385	68	contrary	contrary	ADJ
ftr-1851	1385	69	conclusion	conclusion	NOUN
ftr-1851	1385	70	under	under	ADP
ftr-1851	1385	71	benciwoodward	benciwoodward	NOUN
ftr-1851	1385	72	v.	v.	ADP
ftr-1851	1385	73	commissioner	commissioner	NOUN
ftr-1851	1385	74	,	,	PUNCT
ftr-1851	1385	75	219	219	NUM
ftr-1851	1385	76	f.3d	f.3d	NUM
ftr-1851	1385	77	941	941	NUM
ftr-1851	1385	78	(	(	PUNCT
ftr-1851	1385	79	9th	9th	ADJ
ftr-1851	1385	80	cir	cir	NOUN
ftr-1851	1385	81	.	.	PROPN
ftr-1851	1385	82	2000	2000	NUM
ftr-1851	1385	83	)	)	PUNCT
ftr-1851	1385	84	.	.	PUNCT
ftr-1851	1386	1	g.	g.	VERB
ftr-1851	1386	2	the	the	DET
ftr-1851	1386	3	expense	expense	NOUN
ftr-1851	1386	4	of	of	ADP
ftr-1851	1386	5	suing	sue	VERB
ftr-1851	1386	6	your	your	PRON
ftr-1851	1386	7	former	former	ADJ
ftr-1851	1386	8	employer	employer	NOUN
ftr-1851	1386	9	might	might	AUX
ftr-1851	1386	10	be	be	AUX
ftr-1851	1386	11	"	"	PUNCT
ftr-1851	1386	12	attributable	attributable	ADJ
ftr-1851	1386	13	"	"	PUNCT
ftr-1851	1386	14	to	to	ADP
ftr-1851	1386	15	the	the	DET
ftr-1851	1386	16	trade	trade	NOUN
ftr-1851	1386	17	or	or	CCONJ
ftr-1851	1386	18	business	business	NOUN
ftr-1851	1386	19	of	of	ADP
ftr-1851	1386	20	being	be	AUX
ftr-1851	1386	21	an	an	DET
ftr-1851	1386	22	employee	employee	NOUN
ftr-1851	1386	23	,	,	PUNCT
ftr-1851	1386	24	but	but	CCONJ
ftr-1851	1386	25	it	it	PRON
ftr-1851	1386	26	's	be	AUX
ftr-1851	1386	27	not	not	PART
ftr-1851	1386	28	"	"	PUNCT
ftr-1851	1386	29	incurred	incur	VERB
ftr-1851	1386	30	by	by	ADP
ftr-1851	1386	31	the	the	DET
ftr-1851	1386	32	employee	employee	NOUN
ftr-1851	1386	33	in	in	ADP
ftr-1851	1386	34	connection	connection	NOUN
ftr-1851	1386	35	with	with	ADP
ftr-1851	1386	36	the	the	DET
ftr-1851	1386	37	performance	performance	NOUN
ftr-1851	1386	38	of	of	ADP
ftr-1851	1386	39	services	service	NOUN
ftr-1851	1386	40	as	as	ADP
ftr-1851	1386	41	an	an	DET
ftr-1851	1386	42	employee	employee	NOUN
ftr-1851	1386	43	of	of	ADP
ftr-1851	1386	44	the	the	DET
ftr-1851	1386	45	employer	employer	NOUN
ftr-1851	1386	46	.	.	PUNCT
ftr-1851	1386	47	"	"	PUNCT
ftr-1851	1387	1	biehl	biehl	PROPN
ftr-1851	1387	2	v.	v.	PROPN
ftr-1851	1387	3	commissioner	commissioner	PROPN
ftr-1851	1387	4	,	,	PUNCT
ftr-1851	1387	5	118	118	NUM
ftr-1851	1387	6	t.c	t.c	PROPN
ftr-1851	1387	7	.	.	PROPN
ftr-1851	1387	8	467	467	NUM
ftr-1851	1387	9	(	(	PUNCT
ftr-1851	1387	10	5/30/02	5/30/02	NUM
ftr-1851	1387	11	)	)	PUNCT
ftr-1851	1387	12	.	.	PUNCT
ftr-1851	1388	1	the	the	DET
ftr-1851	1388	2	taxpayer	taxpayer	NOUN
ftr-1851	1388	3	successfully	successfully	ADV
ftr-1851	1388	4	sued	sue	VERB
ftr-1851	1388	5	his	his	PRON
ftr-1851	1388	6	former	former	ADJ
ftr-1851	1388	7	employer	employer	NOUN
ftr-1851	1388	8	for	for	ADP
ftr-1851	1388	9	wrongful	wrongful	ADJ
ftr-1851	1388	10	termination	termination	NOUN
ftr-1851	1388	11	and	and	CCONJ
ftr-1851	1388	12	,	,	PUNCT
ftr-1851	1388	13	in	in	ADP
ftr-1851	1388	14	addition	addition	NOUN
ftr-1851	1388	15	to	to	ADP
ftr-1851	1388	16	damages	damage	NOUN
ftr-1851	1388	17	,	,	PUNCT
ftr-1851	1388	18	pursuant	pursuant	ADJ
ftr-1851	1388	19	to	to	ADP
ftr-1851	1388	20	his	his	PRON
ftr-1851	1388	21	employment	employment	NOUN
ftr-1851	1388	22	contract	contract	NOUN
ftr-1851	1388	23	,	,	PUNCT
ftr-1851	1388	24	the	the	DET
ftr-1851	1388	25	employer	employer	NOUN
ftr-1851	1388	26	was	be	AUX
ftr-1851	1388	27	required	require	VERB
ftr-1851	1388	28	to	to	PART
ftr-1851	1388	29	pay	pay	VERB
ftr-1851	1388	30	his	his	PRON
ftr-1851	1388	31	attorney	attorney	NOUN
ftr-1851	1388	32	's	's	PART
ftr-1851	1388	33	fees	fee	NOUN
ftr-1851	1388	34	.	.	PUNCT
ftr-1851	1389	1	the	the	DET
ftr-1851	1389	2	taxpayer	taxpayer	NOUN
ftr-1851	1389	3	[	[	X
ftr-1851	1389	4	who	who	PRON
ftr-1851	1389	5	lived	live	VERB
ftr-1851	1389	6	in	in	ADP
ftr-1851	1389	7	the	the	DET
ftr-1851	1389	8	ninth	ninth	ADJ
ftr-1851	1389	9	circuit	circuit	NOUN
ftr-1851	1389	10	,	,	PUNCT
ftr-1851	1389	11	which	which	PRON
ftr-1851	1389	12	has	have	AUX
ftr-1851	1389	13	already	already	ADV
ftr-1851	1389	14	ruled	rule	VERB
ftr-1851	1389	15	that	that	SCONJ
ftr-1851	1389	16	successful	successful	ADJ
ftr-1851	1389	17	plaintiffs	plaintiff	NOUN
ftr-1851	1389	18	can	can	AUX
ftr-1851	1389	19	not	not	PART
ftr-1851	1389	20	exclude	exclude	VERB
ftr-1851	1389	21	attorney	attorney	NOUN
ftr-1851	1389	22	's	's	PART
ftr-1851	1389	23	fees	fee	NOUN
ftr-1851	1389	24	,	,	PUNCT
ftr-1851	1389	25	see	see	VERB
ftr-1851	1389	26	,	,	PUNCT
ftr-1851	1389	27	e.g.	e.g.	ADV
ftr-1851	1389	28	,	,	PUNCT
ftr-1851	1389	29	sinyard	sinyard	PROPN
ftr-1851	1389	30	v.	v.	PROPN
ftr-1851	1389	31	commissioner	commissioner	PROPN
ftr-1851	1389	32	,	,	PUNCT
ftr-1851	1389	33	268	268	NUM
ftr-1851	1389	34	f.3d	f.3d	NUM
ftr-1851	1389	35	756	756	NUM
ftr-1851	1389	36	(	(	PUNCT
ftr-1851	1389	37	9th	9th	ADJ
ftr-1851	1389	38	cir	cir	NOUN
ftr-1851	1389	39	.	.	PUNCT
ftr-1851	1389	40	2001	2001	NUM
ftr-1851	1389	41	)	)	PUNCT
ftr-1851	1389	42	]	]	PUNCT
ftr-1851	1389	43	attempted	attempt	VERB
ftr-1851	1389	44	to	to	PART
ftr-1851	1389	45	avoid	avoid	VERB
ftr-1851	1389	46	the	the	DET
ftr-1851	1389	47	amt	amt	PROPN
ftr-1851	1389	48	trap	trap	NOUN
ftr-1851	1389	49	on	on	ADP
ftr-1851	1389	50	miscellaneous	miscellaneous	ADJ
ftr-1851	1389	51	itemized	itemize	VERB
ftr-1851	1389	52	deductions	deduction	NOUN
ftr-1851	1389	53	by	by	ADP
ftr-1851	1389	54	arguing	argue	VERB
ftr-1851	1389	55	that	that	SCONJ
ftr-1851	1389	56	the	the	DET
ftr-1851	1389	57	attorney	attorney	NOUN
ftr-1851	1389	58	's	's	PART
ftr-1851	1389	59	fees	fee	NOUN
ftr-1851	1389	60	were	be	AUX
ftr-1851	1389	61	employer	employer	NOUN
ftr-1851	1389	62	reimbursement	reimbursement	NOUN
ftr-1851	1389	63	of	of	ADP
ftr-1851	1389	64	a	a	DET
ftr-1851	1389	65	§	§	PROPN
ftr-1851	1389	66	162	162	NUM
ftr-1851	1389	67	employee	employee	NOUN
ftr-1851	1389	68	business	business	NOUN
ftr-1851	1389	69	plan	plan	NOUN
ftr-1851	1389	70	excludable	excludable	ADJ
ftr-1851	1389	71	under	under	ADP
ftr-1851	1389	72	an	an	DET
ftr-1851	1389	73	accountable	accountable	ADJ
ftr-1851	1389	74	plan	plan	NOUN
ftr-1851	1389	75	pursuant	pursuant	ADJ
ftr-1851	1389	76	to	to	ADP
ftr-1851	1389	77	§	§	PROPN
ftr-1851	1389	78	62(c	62(c	NUM
ftr-1851	1389	79	)	)	PUNCT
ftr-1851	1389	80	and	and	CCONJ
ftr-1851	1389	81	reg	reg	NOUN
ftr-1851	1389	82	.	.	PUNCT
ftr-1851	1390	1	§	§	PROPN
ftr-1851	1390	2	1.62	1.62	NUM
ftr-1851	1390	3	-	-	SYM
ftr-1851	1390	4	2(c	2(c	NUM
ftr-1851	1390	5	)	)	PUNCT
ftr-1851	1390	6	and	and	CCONJ
ftr-1851	1390	7	[	[	X
ftr-1851	1390	8	vol.6	vol.6	X
ftr-1851	1390	9	:	:	PUNCT
ftr-1851	1390	10	si	si	PROPN
ftr-1851	1390	11	recent	recent	ADJ
ftr-1851	1390	12	developments	development	NOUN
ftr-1851	1390	13	in	in	ADP
ftr-1851	1390	14	federal	federal	ADJ
ftr-1851	1390	15	income	income	NOUN
ftr-1851	1390	16	taxation	taxation	NOUN
ftr-1851	1390	17	(	(	PUNCT
ftr-1851	1390	18	d	d	NOUN
ftr-1851	1390	19	)	)	PUNCT
ftr-1851	1390	20	.	.	PUNCT
ftr-1851	1391	1	judge	judge	PROPN
ftr-1851	1391	2	beghe	beghe	NOUN
ftr-1851	1391	3	held	hold	VERB
ftr-1851	1391	4	that	that	SCONJ
ftr-1851	1391	5	that	that	SCONJ
ftr-1851	1391	6	even	even	ADV
ftr-1851	1391	7	though	though	SCONJ
ftr-1851	1391	8	the	the	DET
ftr-1851	1391	9	expenses	expense	NOUN
ftr-1851	1391	10	were	be	AUX
ftr-1851	1391	11	§	§	PROPN
ftr-1851	1391	12	162	162	NUM
ftr-1851	1391	13	employee	employee	NOUN
ftr-1851	1391	14	business	business	NOUN
ftr-1851	1391	15	expenses	expense	NOUN
ftr-1851	1391	16	because	because	SCONJ
ftr-1851	1391	17	they	they	PRON
ftr-1851	1391	18	were	be	AUX
ftr-1851	1391	19	"	"	PUNCT
ftr-1851	1391	20	attributable	attributable	ADJ
ftr-1851	1391	21	"	"	PUNCT
ftr-1851	1391	22	to	to	ADP
ftr-1851	1391	23	his	his	PRON
ftr-1851	1391	24	trade	trade	NOUN
ftr-1851	1391	25	or	or	CCONJ
ftr-1851	1391	26	business	business	NOUN
ftr-1851	1391	27	of	of	ADP
ftr-1851	1391	28	being	be	AUX
ftr-1851	1391	29	an	an	DET
ftr-1851	1391	30	employee	employee	NOUN
ftr-1851	1391	31	,	,	PUNCT
ftr-1851	1391	32	the	the	DET
ftr-1851	1391	33	expenses	expense	NOUN
ftr-1851	1391	34	did	do	AUX
ftr-1851	1391	35	not	not	PART
ftr-1851	1391	36	meet	meet	VERB
ftr-1851	1391	37	the	the	DET
ftr-1851	1391	38	requirement	requirement	NOUN
ftr-1851	1391	39	of	of	ADP
ftr-1851	1391	40	reg	reg	NOUN
ftr-1851	1391	41	.	.	PUNCT
ftr-1851	1392	1	§	§	PROPN
ftr-1851	1392	2	1.62	1.62	NUM
ftr-1851	1392	3	-	-	NUM
ftr-1851	1392	4	2(d	2(d	NUM
ftr-1851	1392	5	)	)	PUNCT
ftr-1851	1392	6	that	that	SCONJ
ftr-1851	1392	7	the	the	DET
ftr-1851	1392	8	expenses	expense	NOUN
ftr-1851	1392	9	be	be	AUX
ftr-1851	1392	10	"	"	PUNCT
ftr-1851	1392	11	paid	pay	VERB
ftr-1851	1392	12	or	or	CCONJ
ftr-1851	1392	13	incurred	incur	VERB
ftr-1851	1392	14	by	by	ADP
ftr-1851	1392	15	the	the	DET
ftr-1851	1392	16	employee	employee	NOUN
ftr-1851	1392	17	in	in	ADP
ftr-1851	1392	18	connection	connection	NOUN
ftr-1851	1392	19	with	with	ADP
ftr-1851	1392	20	the	the	DET
ftr-1851	1392	21	performance	performance	NOUN
ftr-1851	1392	22	of	of	ADP
ftr-1851	1392	23	services	service	NOUN
ftr-1851	1392	24	as	as	ADP
ftr-1851	1392	25	an	an	DET
ftr-1851	1392	26	employee	employee	NOUN
ftr-1851	1392	27	of	of	ADP
ftr-1851	1392	28	the	the	DET
ftr-1851	1392	29	employer	employer	NOUN
ftr-1851	1392	30	.	.	PUNCT
ftr-1851	1392	31	"	"	PUNCT
ftr-1851	1393	1	this	this	DET
ftr-1851	1393	2	latter	latter	ADJ
ftr-1851	1393	3	requirement	requirement	NOUN
ftr-1851	1393	4	is	be	AUX
ftr-1851	1393	5	met	meet	VERB
ftr-1851	1393	6	only	only	ADV
ftr-1851	1393	7	if	if	SCONJ
ftr-1851	1393	8	the	the	DET
ftr-1851	1393	9	expenses	expense	NOUN
ftr-1851	1393	10	were	be	AUX
ftr-1851	1393	11	incurred	incur	VERB
ftr-1851	1393	12	on	on	ADP
ftr-1851	1393	13	the	the	DET
ftr-1851	1393	14	employer	employer	NOUN
ftr-1851	1393	15	's	's	PART
ftr-1851	1393	16	behalf	behalf	NOUN
ftr-1851	1393	17	,	,	PUNCT
ftr-1851	1393	18	which	which	PRON
ftr-1851	1393	19	clearly	clearly	ADV
ftr-1851	1393	20	was	be	AUX
ftr-1851	1393	21	not	not	PART
ftr-1851	1393	22	true	true	ADJ
ftr-1851	1393	23	in	in	ADP
ftr-1851	1393	24	this	this	DET
ftr-1851	1393	25	case	case	NOUN
ftr-1851	1393	26	.	.	PUNCT
ftr-1851	1394	1	furthermore	furthermore	ADV
ftr-1851	1394	2	,	,	PUNCT
ftr-1851	1394	3	it	it	PRON
ftr-1851	1394	4	can	can	AUX
ftr-1851	1394	5	not	not	PART
ftr-1851	1394	6	be	be	AUX
ftr-1851	1394	7	met	meet	VERB
ftr-1851	1394	8	if	if	SCONJ
ftr-1851	1394	9	the	the	DET
ftr-1851	1394	10	expenses	expense	NOUN
ftr-1851	1394	11	are	be	AUX
ftr-1851	1394	12	incurred	incur	VERB
ftr-1851	1394	13	after	after	SCONJ
ftr-1851	1394	14	the	the	DET
ftr-1851	1394	15	employment	employment	NOUN
ftr-1851	1394	16	relationship	relationship	NOUN
ftr-1851	1394	17	has	have	AUX
ftr-1851	1394	18	been	be	AUX
ftr-1851	1394	19	terminated	terminate	VERB
ftr-1851	1394	20	,	,	PUNCT
ftr-1851	1394	21	which	which	PRON
ftr-1851	1394	22	was	be	AUX
ftr-1851	1394	23	true	true	ADJ
ftr-1851	1394	24	in	in	ADP
ftr-1851	1394	25	this	this	DET
ftr-1851	1394	26	case	case	NOUN
ftr-1851	1394	27	.	.	PUNCT
ftr-1851	1395	1	(	(	PUNCT
ftr-1851	1395	2	1	1	X
ftr-1851	1395	3	)	)	PUNCT
ftr-1851	1395	4	and	and	CCONJ
ftr-1851	1395	5	the	the	DET
ftr-1851	1395	6	ninth	ninth	ADJ
ftr-1851	1395	7	circuit	circuit	NOUN
ftr-1851	1395	8	agrees	agree	VERB
ftr-1851	1395	9	.	.	PUNCT
ftr-1851	1396	1	biehl	biehl	PROPN
ftr-1851	1396	2	v.	v.	PROPN
ftr-1851	1396	3	commissioner	commissioner	PROPN
ftr-1851	1396	4	,	,	PUNCT
ftr-1851	1396	5	351	351	NUM
ftr-1851	1396	6	f.3d	f.3d	NUM
ftr-1851	1396	7	982	982	NUM
ftr-1851	1396	8	,	,	PUNCT
ftr-1851	1396	9	92	92	NUM
ftr-1851	1396	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	1396	11	2003	2003	NUM
ftr-1851	1396	12	-	-	SYM
ftr-1851	1396	13	7280	7280	NUM
ftr-1851	1396	14	,	,	PUNCT
ftr-1851	1396	15	2004	2004	NUM
ftr-1851	1396	16	-	-	SYM
ftr-1851	1396	17	1	1	NUM
ftr-1851	1396	18	u.s.t.c	u.s.t.c	PROPN
ftr-1851	1396	19	.	.	PROPN
ftr-1851	1397	1	50,109	50,109	NUM
ftr-1851	1397	2	(	(	PUNCT
ftr-1851	1397	3	9th	9th	ADJ
ftr-1851	1397	4	cir	cir	NOUN
ftr-1851	1397	5	.	.	PUNCT
ftr-1851	1398	1	12/12/03	12/12/03	NUM
ftr-1851	1398	2	)	)	PUNCT
ftr-1851	1398	3	.	.	PUNCT
ftr-1851	1399	1	the	the	DET
ftr-1851	1399	2	ninth	ninth	ADJ
ftr-1851	1399	3	circuit	circuit	NOUN
ftr-1851	1399	4	(	(	PUNCT
ftr-1851	1399	5	judge	judge	PROPN
ftr-1851	1399	6	trott	trott	PROPN
ftr-1851	1399	7	)	)	PUNCT
ftr-1851	1399	8	affirmed	affirm	VERB
ftr-1851	1399	9	following	follow	VERB
ftr-1851	1399	10	essentially	essentially	ADV
ftr-1851	1399	11	the	the	DET
ftr-1851	1399	12	same	same	ADJ
ftr-1851	1399	13	reasoning	reasoning	NOUN
ftr-1851	1399	14	as	as	ADP
ftr-1851	1399	15	judge	judge	NOUN
ftr-1851	1399	16	beghe	beghe	NOUN
ftr-1851	1399	17	in	in	ADP
ftr-1851	1399	18	the	the	DET
ftr-1851	1399	19	tax	tax	NOUN
ftr-1851	1399	20	court	court	NOUN
ftr-1851	1399	21	.	.	PUNCT
ftr-1851	1400	1	in	in	ADP
ftr-1851	1400	2	contrast	contrast	NOUN
ftr-1851	1400	3	to	to	ADP
ftr-1851	1400	4	§	§	PROPN
ftr-1851	1400	5	62(a)(1	62(a)(1	NUM
ftr-1851	1400	6	)	)	PUNCT
ftr-1851	1400	7	,	,	PUNCT
ftr-1851	1400	8	which	which	PRON
ftr-1851	1400	9	requires	require	VERB
ftr-1851	1400	10	only	only	ADV
ftr-1851	1400	11	that	that	SCONJ
ftr-1851	1400	12	an	an	DET
ftr-1851	1400	13	expense	expense	NOUN
ftr-1851	1400	14	be	be	AUX
ftr-1851	1400	15	"	"	PUNCT
ftr-1851	1400	16	attributable	attributable	ADJ
ftr-1851	1400	17	to	to	ADP
ftr-1851	1400	18	a	a	DET
ftr-1851	1400	19	trade	trade	NOUN
ftr-1851	1400	20	or	or	CCONJ
ftr-1851	1400	21	business	business	NOUN
ftr-1851	1400	22	,	,	PUNCT
ftr-1851	1400	23	"	"	PUNCT
ftr-1851	1400	24	§	§	PROPN
ftr-1851	1400	25	62(a)(2)(a	62(a)(2)(a	NOUN
ftr-1851	1400	26	)	)	PUNCT
ftr-1851	1400	27	applies	apply	VERB
ftr-1851	1400	28	only	only	ADV
ftr-1851	1400	29	to	to	ADP
ftr-1851	1400	30	reimbursement	reimbursement	NOUN
ftr-1851	1400	31	of	of	ADP
ftr-1851	1400	32	expenses	expense	NOUN
ftr-1851	1400	33	incurred	incur	VERB
ftr-1851	1400	34	in	in	ADP
ftr-1851	1400	35	performing	perform	VERB
ftr-1851	1400	36	duties	duty	NOUN
ftr-1851	1400	37	for	for	ADP
ftr-1851	1400	38	or	or	CCONJ
ftr-1851	1400	39	on	on	ADP
ftr-1851	1400	40	behalf	behalf	NOUN
ftr-1851	1400	41	of	of	ADP
ftr-1851	1400	42	the	the	DET
ftr-1851	1400	43	taxpayer	taxpayer	NOUN
ftr-1851	1400	44	's	's	PART
ftr-1851	1400	45	employer	employer	NOUN
ftr-1851	1400	46	.	.	PUNCT
ftr-1851	1401	1	the	the	DET
ftr-1851	1401	2	legislative	legislative	ADJ
ftr-1851	1401	3	history	history	NOUN
ftr-1851	1401	4	supports	support	VERB
ftr-1851	1401	5	treas	treas	PROPN
ftr-1851	1401	6	.	.	PUNCT
ftr-1851	1402	1	reg	reg	PROPN
ftr-1851	1402	2	.	.	PUNCT
ftr-1851	1403	1	§	§	PROPN
ftr-1851	1403	2	1.62	1.62	NUM
ftr-1851	1403	3	-	-	NUM
ftr-1851	1403	4	2(d	2(d	NUM
ftr-1851	1403	5	)	)	PUNCT
ftr-1851	1403	6	.	.	PUNCT
ftr-1851	1404	1	2	2	X
ftr-1851	1404	2	.	.	X
ftr-1851	1404	3	a	a	DET
ftr-1851	1404	4	nondeductible	nondeductible	ADJ
ftr-1851	1404	5	estate	estate	NOUN
ftr-1851	1404	6	administration	administration	NOUN
ftr-1851	1404	7	expense	expense	NOUN
ftr-1851	1404	8	.	.	PUNCT
ftr-1851	1405	1	schwan	schwan	PROPN
ftr-1851	1405	2	v.	v.	PROPN
ftr-1851	1405	3	united	united	PROPN
ftr-1851	1405	4	states	states	PROPN
ftr-1851	1405	5	,	,	PUNCT
ftr-1851	1405	6	264	264	NUM
ftr-1851	1405	7	f.supp.2d	f.supp.2d	NOUN
ftr-1851	1405	8	887	887	NUM
ftr-1851	1405	9	,	,	PUNCT
ftr-1851	1405	10	91	91	NUM
ftr-1851	1405	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	1405	12	2003	2003	NUM
ftr-1851	1405	13	-	-	SYM
ftr-1851	1405	14	1658	1658	NUM
ftr-1851	1405	15	,	,	PUNCT
ftr-1851	1405	16	2003	2003	NUM
ftr-1851	1405	17	-	-	SYM
ftr-1851	1405	18	1	1	NUM
ftr-1851	1405	19	u.s.t.c	u.s.t.c	PROPN
ftr-1851	1405	20	.	.	PROPN
ftr-1851	1405	21	50,362	50,362	NUM
ftr-1851	1405	22	(	(	PUNCT
ftr-1851	1405	23	d.	d.	PROPN
ftr-1851	1405	24	s.d	s.d	PROPN
ftr-1851	1405	25	.	.	PROPN
ftr-1851	1406	1	3/16/03	3/16/03	NUM
ftr-1851	1406	2	)	)	PUNCT
ftr-1851	1406	3	.	.	PUNCT
ftr-1851	1407	1	interest	interest	NOUN
ftr-1851	1407	2	,	,	PUNCT
ftr-1851	1407	3	required	require	VERB
ftr-1851	1407	4	by	by	ADP
ftr-1851	1407	5	a	a	DET
ftr-1851	1407	6	state	state	NOUN
ftr-1851	1407	7	statute	statute	NOUN
ftr-1851	1407	8	,	,	PUNCT
ftr-1851	1407	9	on	on	ADP
ftr-1851	1407	10	a	a	DET
ftr-1851	1407	11	specific	specific	ADJ
ftr-1851	1407	12	legacy	legacy	NOUN
ftr-1851	1407	13	payable	payable	ADJ
ftr-1851	1407	14	from	from	ADP
ftr-1851	1407	15	an	an	DET
ftr-1851	1407	16	estate	estate	NOUN
ftr-1851	1407	17	to	to	ADP
ftr-1851	1407	18	the	the	DET
ftr-1851	1407	19	legatee	legatee	NOUN
ftr-1851	1407	20	when	when	SCONJ
ftr-1851	1407	21	the	the	DET
ftr-1851	1407	22	legacy	legacy	NOUN
ftr-1851	1407	23	is	be	AUX
ftr-1851	1407	24	not	not	PART
ftr-1851	1407	25	paid	pay	VERB
ftr-1851	1407	26	within	within	ADP
ftr-1851	1407	27	a	a	DET
ftr-1851	1407	28	statutorily	statutorily	ADV
ftr-1851	1407	29	specified	specify	VERB
ftr-1851	1407	30	period	period	NOUN
ftr-1851	1407	31	,	,	PUNCT
ftr-1851	1407	32	is	be	AUX
ftr-1851	1407	33	not	not	PART
ftr-1851	1407	34	deductible	deductible	ADJ
ftr-1851	1407	35	under	under	ADP
ftr-1851	1407	36	either	either	CCONJ
ftr-1851	1407	37	§	§	PROPN
ftr-1851	1407	38	163	163	NUM
ftr-1851	1407	39	or	or	CCONJ
ftr-1851	1407	40	§	§	PROPN
ftr-1851	1407	41	212	212	NUM
ftr-1851	1407	42	.	.	PUNCT
ftr-1851	1408	1	d.	d.	PROPN
ftr-1851	1408	2	hobby	hobby	PROPN
ftr-1851	1408	3	losses	loss	NOUN
ftr-1851	1408	4	and	and	CCONJ
ftr-1851	1408	5	§	§	PROPN
ftr-1851	1408	6	280a	280a	PROPN
ftr-1851	1408	7	home	home	NOUN
ftr-1851	1408	8	office	office	NOUN
ftr-1851	1408	9	and	and	CCONJ
ftr-1851	1408	10	vacation	vacation	NOUN
ftr-1851	1408	11	homes	home	NOUN
ftr-1851	1408	12	1	1	NUM
ftr-1851	1408	13	.	.	PUNCT
ftr-1851	1408	14	section	section	NOUN
ftr-1851	1408	15	183	183	NUM
ftr-1851	1408	16	sent	send	VERB
ftr-1851	1408	17	the	the	DET
ftr-1851	1408	18	claimed	claim	VERB
ftr-1851	1408	19	loss	loss	NOUN
ftr-1851	1408	20	deduction	deduction	NOUN
ftr-1851	1408	21	to	to	ADP
ftr-1851	1408	22	davy	davy	PROPN
ftr-1851	1408	23	jones	jones	PROPN
ftr-1851	1408	24	's	's	PART
ftr-1851	1408	25	locker	locker	NOUN
ftr-1851	1408	26	.	.	PUNCT
ftr-1851	1409	1	magassy	magassy	PROPN
ftr-1851	1409	2	v.	v.	PROPN
ftr-1851	1409	3	commissioner	commissioner	PROPN
ftr-1851	1409	4	,	,	PUNCT
ftr-1851	1409	5	t.c	t.c	PROPN
ftr-1851	1409	6	.	.	PROPN
ftr-1851	1409	7	memo	memo	NOUN
ftr-1851	1409	8	.	.	PUNCT
ftr-1851	1410	1	2004	2004	NUM
ftr-1851	1410	2	-	-	SYM
ftr-1851	1410	3	4	4	NUM
ftr-1851	1410	4	(	(	PUNCT
ftr-1851	1410	5	1/5/04	1/5/04	NUM
ftr-1851	1410	6	)	)	PUNCT
ftr-1851	1410	7	.	.	PUNCT
ftr-1851	1411	1	judge	judge	PROPN
ftr-1851	1411	2	foley	foley	PROPN
ftr-1851	1411	3	applied	apply	VERB
ftr-1851	1411	4	§	§	PROPN
ftr-1851	1411	5	183	183	NUM
ftr-1851	1411	6	to	to	ADP
ftr-1851	1411	7	disallowing	disallow	VERB
ftr-1851	1411	8	a	a	DET
ftr-1851	1411	9	claimed	claim	VERB
ftr-1851	1411	10	§	§	PROPN
ftr-1851	1411	11	1231	1231	NUM
ftr-1851	1411	12	loss	loss	NOUN
ftr-1851	1411	13	on	on	ADP
ftr-1851	1411	14	the	the	DET
ftr-1851	1411	15	sale	sale	NOUN
ftr-1851	1411	16	of	of	ADP
ftr-1851	1411	17	a	a	DET
ftr-1851	1411	18	yacht	yacht	NOUN
ftr-1851	1411	19	.	.	PUNCT
ftr-1851	1412	1	e.	e.	PROPN
ftr-1851	1412	2	deductions	deduction	NOUN
ftr-1851	1412	3	and	and	CCONJ
ftr-1851	1412	4	credits	credit	NOUN
ftr-1851	1412	5	for	for	ADP
ftr-1851	1412	6	personal	personal	ADJ
ftr-1851	1412	7	expenses	expense	NOUN
ftr-1851	1412	8	1	1	NUM
ftr-1851	1412	9	.	.	PUNCT
ftr-1851	1413	1	another	another	DET
ftr-1851	1413	2	court	court	NOUN
ftr-1851	1413	3	imposes	impose	VERB
ftr-1851	1413	4	second	second	ADJ
ftr-1851	1413	5	-	-	PUNCT
ftr-1851	1413	6	class	class	NOUN
ftr-1851	1413	7	citizen	citizen	NOUN
ftr-1851	1413	8	status	status	NOUN
ftr-1851	1413	9	on	on	ADP
ftr-1851	1413	10	a	a	DET
ftr-1851	1413	11	trust	trust	NOUN
ftr-1851	1413	12	's	's	PART
ftr-1851	1413	13	§	§	NOUN
ftr-1851	1413	14	212	212	NUM
ftr-1851	1413	15	deductions	deduction	NOUN
ftr-1851	1413	16	for	for	ADP
ftr-1851	1413	17	investment	investment	NOUN
ftr-1851	1413	18	advisory	advisory	ADJ
ftr-1851	1413	19	fees	fee	NOUN
ftr-1851	1413	20	.	.	PUNCT
ftr-1851	1414	1	the	the	DET
ftr-1851	1414	2	fourth	fourth	ADJ
ftr-1851	1414	3	circuit	circuit	NOUN
ftr-1851	1414	4	follows	follow	VERB
ftr-1851	1414	5	the	the	DET
ftr-1851	1414	6	federal	federal	ADJ
ftr-1851	1414	7	circuit	circuit	NOUN
ftr-1851	1414	8	's	's	PART
ftr-1851	1414	9	mellon	mellon	NOUN
ftr-1851	1414	10	case	case	NOUN
ftr-1851	1414	11	,	,	PUNCT
ftr-1851	1414	12	but	but	CCONJ
ftr-1851	1414	13	not	not	PART
ftr-1851	1414	14	the	the	DET
ftr-1851	1414	15	sixth	sixth	ADJ
ftr-1851	1414	16	circuit	circuit	NOUN
ftr-1851	1414	17	's	's	PART
ftr-1851	1414	18	o'neill	o'neill	PROPN
ftr-1851	1414	19	trust	trust	NOUN
ftr-1851	1414	20	case	case	NOUN
ftr-1851	1414	21	,	,	PUNCT
ftr-1851	1414	22	in	in	ADP
ftr-1851	1414	23	deciding	decide	VERB
ftr-1851	1414	24	that	that	SCONJ
ftr-1851	1414	25	a	a	DET
ftr-1851	1414	26	trust	trust	NOUN
ftr-1851	1414	27	's	's	PART
ftr-1851	1414	28	investment	investment	NOUN
ftr-1851	1414	29	advisor	advisor	NOUN
ftr-1851	1414	30	fees	fee	NOUN
ftr-1851	1414	31	are	be	AUX
ftr-1851	1414	32	subject	subject	ADJ
ftr-1851	1414	33	to	to	ADP
ftr-1851	1414	34	the	the	DET
ftr-1851	1414	35	§	§	PROPN
ftr-1851	1414	36	67(a	67(a	NUM
ftr-1851	1414	37	)	)	PUNCT
ftr-1851	1414	38	two	two	NUM
ftr-1851	1414	39	-	-	PUNCT
ftr-1851	1414	40	percent	percent	NOUN
ftr-1851	1414	41	floor	floor	NOUN
ftr-1851	1414	42	for	for	ADP
ftr-1851	1414	43	miscellaneous	miscellaneous	ADJ
ftr-1851	1414	44	itemized	itemize	VERB
ftr-1851	1414	45	deductions	deduction	NOUN
ftr-1851	1414	46	.	.	PUNCT
ftr-1851	1415	1	scott	scott	PROPN
ftr-1851	1415	2	v.	v.	PROPN
ftr-1851	1415	3	united	united	PROPN
ftr-1851	1415	4	states	states	PROPN
ftr-1851	1415	5	,	,	PUNCT
ftr-1851	1415	6	328	328	NUM
ftr-1851	1415	7	f.3d	f.3d	NUM
ftr-1851	1415	8	132	132	NUM
ftr-1851	1415	9	,	,	PUNCT
ftr-1851	1415	10	91	91	NUM
ftr-1851	1415	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	1415	12	2003	2003	NUM
ftr-1851	1415	13	-	-	SYM
ftr-1851	1415	14	2100	2100	NUM
ftr-1851	1415	15	,	,	PUNCT
ftr-1851	1415	16	2003	2003	NUM
ftr-1851	1415	17	-	-	SYM
ftr-1851	1415	18	1	1	NUM
ftr-1851	1415	19	u.s.t.c	u.s.t.c	PROPN
ftr-1851	1415	20	50,428	50,428	NUM
ftr-1851	1415	21	(	(	PUNCT
ftr-1851	1415	22	4th	4th	ADJ
ftr-1851	1415	23	cir	cir	NOUN
ftr-1851	1415	24	.	.	PUNCT
ftr-1851	1415	25	5/1/03	5/1/03	NUM
ftr-1851	1415	26	)	)	PUNCT
ftr-1851	1415	27	,	,	PUNCT
ftr-1851	1415	28	affg	affg	PROPN
ftr-1851	1415	29	186	186	NUM
ftr-1851	1415	30	f.	f.	PROPN
ftr-1851	1415	31	supp	supp	PROPN
ftr-1851	1415	32	.	.	PUNCT
ftr-1851	1416	1	2d	2d	PROPN
ftr-1851	1416	2	664,89	664,89	NUM
ftr-1851	1416	3	a.f.t.r.2d	a.f.t.r.2d	VERB
ftr-1851	1416	4	1314,2002	1314,2002	NUM
ftr-1851	1416	5	-	-	SYM
ftr-1851	1416	6	1	1	NUM
ftr-1851	1416	7	u.s.t.c	u.s.t.c	PROPN
ftr-1851	1416	8	.	.	PROPN
ftr-1851	1416	9	50,364	50,364	NUM
ftr-1851	1416	10	(	(	PUNCT
ftr-1851	1416	11	e.d	e.d	PROPN
ftr-1851	1416	12	.	.	PROPN
ftr-1851	1416	13	va	va	PROPN
ftr-1851	1416	14	.	.	PROPN
ftr-1851	1416	15	2/28/02	2/28/02	NUM
ftr-1851	1416	16	)	)	PUNCT
ftr-1851	1416	17	.	.	PUNCT
ftr-1851	1417	1	the	the	DET
ftr-1851	1417	2	court	court	NOUN
ftr-1851	1417	3	used	use	VERB
ftr-1851	1417	4	dictionary	dictionary	ADJ
ftr-1851	1417	5	definitions	definition	NOUN
ftr-1851	1417	6	to	to	PART
ftr-1851	1417	7	affirm	affirm	VERB
ftr-1851	1417	8	the	the	DET
ftr-1851	1417	9	district	district	NOUN
ftr-1851	1417	10	court	court	NOUN
ftr-1851	1417	11	's	's	PART
ftr-1851	1417	12	grant	grant	NOUN
ftr-1851	1417	13	of	of	ADP
ftr-1851	1417	14	summary	summary	NOUN
ftr-1851	1417	15	judgment	judgment	NOUN
ftr-1851	1417	16	to	to	ADP
ftr-1851	1417	17	the	the	DET
ftr-1851	1417	18	government	government	NOUN
ftr-1851	1417	19	,	,	PUNCT
ftr-1851	1417	20	and	and	CCONJ
ftr-1851	1417	21	rejected	reject	VERB
ftr-1851	1417	22	the	the	DET
ftr-1851	1417	23	taxpayers	taxpayer	NOUN
ftr-1851	1417	24	'	'	PART
ftr-1851	1417	25	contention	contention	NOUN
ftr-1851	1417	26	that	that	SCONJ
ftr-1851	1417	27	the	the	DET
ftr-1851	1417	28	fees	fee	NOUN
ftr-1851	1417	29	were	be	AUX
ftr-1851	1417	30	fully	fully	ADV
ftr-1851	1417	31	deductible	deductible	ADJ
ftr-1851	1417	32	under	under	ADP
ftr-1851	1417	33	§	§	PROPN
ftr-1851	1417	34	67(e	67(e	NUM
ftr-1851	1417	35	)	)	PUNCT
ftr-1851	1417	36	(	(	PUNCT
ftr-1851	1417	37	which	which	PRON
ftr-1851	1417	38	allows	allow	VERB
ftr-1851	1417	39	full	full	ADJ
ftr-1851	1417	40	deduction	deduction	NOUN
ftr-1851	1417	41	if	if	SCONJ
ftr-1851	1417	42	the	the	DET
ftr-1851	1417	43	fees	fee	NOUN
ftr-1851	1417	44	"	"	PUNCT
ftr-1851	1417	45	would	would	AUX
ftr-1851	1417	46	not	not	PART
ftr-1851	1417	47	have	have	AUX
ftr-1851	1417	48	been	be	AUX
ftr-1851	1417	49	incurred	incur	VERB
ftr-1851	1417	50	if	if	SCONJ
ftr-1851	1417	51	the	the	DET
ftr-1851	1417	52	property	property	NOUN
ftr-1851	1417	53	were	be	AUX
ftr-1851	1417	54	not	not	PART
ftr-1851	1417	55	held	hold	VERB
ftr-1851	1417	56	in	in	ADP
ftr-1851	1417	57	trust	trust	NOUN
ftr-1851	1417	58	"	"	PUNCT
ftr-1851	1417	59	)	)	PUNCT
ftr-1851	1417	60	.	.	PUNCT
ftr-1851	1418	1	the	the	DET
ftr-1851	1418	2	court	court	NOUN
ftr-1851	1418	3	concluded	conclude	VERB
ftr-1851	1418	4	that	that	SCONJ
ftr-1851	1418	5	the	the	DET
ftr-1851	1418	6	requirement	requirement	NOUN
ftr-1851	1418	7	of	of	ADP
ftr-1851	1418	8	the	the	DET
ftr-1851	1418	9	second	second	ADJ
ftr-1851	1418	10	clause	clause	NOUN
ftr-1851	1418	11	of	of	ADP
ftr-1851	1418	12	§	§	PROPN
ftr-1851	1418	13	67(e)(1	67(e)(1	NUM
ftr-1851	1418	14	)	)	PUNCT
ftr-1851	1418	15	,	,	PUNCT
ftr-1851	1418	16	excepting	except	VERB
ftr-1851	1418	17	from	from	ADP
ftr-1851	1418	18	the	the	DET
ftr-1851	1418	19	floor	floor	NOUN
ftr-1851	1418	20	costs	cost	NOUN
ftr-1851	1418	21	that	that	PRON
ftr-1851	1418	22	would	would	AUX
ftr-1851	1418	23	not	not	PART
ftr-1851	1418	24	have	have	AUX
ftr-1851	1418	25	been	be	AUX
ftr-1851	1418	26	incurred	incur	VERB
ftr-1851	1418	27	if	if	SCONJ
ftr-1851	1418	28	the	the	DET
ftr-1851	1418	29	property	property	NOUN
ftr-1851	1418	30	were	be	AUX
ftr-1851	1418	31	not	not	PART
ftr-1851	1418	32	held	hold	VERB
ftr-1851	1418	33	by	by	ADP
ftr-1851	1418	34	a	a	DET
ftr-1851	1418	35	trust	trust	NOUN
ftr-1851	1418	36	or	or	CCONJ
ftr-1851	1418	37	estate	estate	NOUN
ftr-1851	1418	38	did	do	AUX
ftr-1851	1418	39	not	not	PART
ftr-1851	1418	40	apply	apply	VERB
ftr-1851	1418	41	because	because	SCONJ
ftr-1851	1418	42	"	"	PUNCT
ftr-1851	1418	43	investmentadvice	investmentadvice	NOUN
ftr-1851	1418	44	fees	fee	NOUN
ftr-1851	1418	45	are	be	AUX
ftr-1851	1418	46	commonly	commonly	ADV
ftr-1851	1418	47	incurred	incur	VERB
ftr-1851	1418	48	outside	outside	ADP
ftr-1851	1418	49	the	the	DET
ftr-1851	1418	50	context	context	NOUN
ftr-1851	1418	51	of	of	ADP
ftr-1851	1418	52	trust	trust	PROPN
ftr-1851	1418	53	administration	administration	NOUN
ftr-1851	1418	54	.	.	PUNCT
ftr-1851	1418	55	"	"	PUNCT
ftr-1851	1419	1	that	that	SCONJ
ftr-1851	1419	2	"	"	PUNCT
ftr-1851	1419	3	'	'	PUNCT
ftr-1851	1419	4	the	the	DET
ftr-1851	1419	5	investment	investment	NOUN
ftr-1851	1419	6	advisory	advisory	NOUN
ftr-1851	1419	7	fees	fee	NOUN
ftr-1851	1419	8	were	be	AUX
ftr-1851	1419	9	necessary	necessary	ADJ
ftr-1851	1419	10	to	to	ADP
ftr-1851	1419	11	the	the	DET
ftr-1851	1419	12	continued	continue	VERB
ftr-1851	1419	13	growth	growth	NOUN
ftr-1851	1419	14	of	of	ADP
ftr-1851	1419	15	the	the	DET
ftr-1851	1419	16	trust	trust	NOUN
ftr-1851	1419	17	and	and	CCONJ
ftr-1851	1419	18	were	be	AUX
ftr-1851	1419	19	caused	cause	VERB
ftr-1851	1419	20	by	by	ADP
ftr-1851	1419	21	the	the	DET
ftr-1851	1419	22	fiduciary	fiduciary	ADJ
ftr-1851	1419	23	duties	duty	NOUN
ftr-1851	1419	24	of	of	ADP
ftr-1851	1419	25	the	the	DET
ftr-1851	1419	26	co	co	NOUN
ftr-1851	1419	27	-	-	NOUN
ftr-1851	1419	28	trustees	trustee	NOUN
ftr-1851	1419	29	"	"	PUNCT
ftr-1851	1419	30	'	'	PUNCT
ftr-1851	1419	31	was	be	AUX
ftr-1851	1419	32	irrelevant	irrelevant	ADJ
ftr-1851	1419	33	.	.	PUNCT
ftr-1851	1420	1	"	"	PUNCT
ftr-1851	1420	2	[	[	X
ftr-1851	1420	3	t]he	t]he	X
ftr-1851	1420	4	second	second	ADJ
ftr-1851	1420	5	requirement	requirement	NOUN
ftr-1851	1420	6	of	of	ADP
ftr-1851	1420	7	§	§	PROPN
ftr-1851	1420	8	67(e)(1	67(e)(1	NUM
ftr-1851	1420	9	)	)	PUNCT
ftr-1851	1420	10	does	do	AUX
ftr-1851	1420	11	not	not	PART
ftr-1851	1420	12	ask	ask	VERB
ftr-1851	1420	13	whether	whether	SCONJ
ftr-1851	1420	14	costs	cost	NOUN
ftr-1851	1420	15	are	be	AUX
ftr-1851	1420	16	commonly	commonly	ADV
ftr-1851	1420	17	2004	2004	NUM
ftr-1851	1420	18	]	]	PUNCT
ftr-1851	1420	19	florida	florida	PROPN
ftr-1851	1420	20	tax	tax	NOUN
ftr-1851	1420	21	review	review	NOUN
ftr-1851	1420	22	incurred	incur	VERB
ftr-1851	1420	23	in	in	ADP
ftr-1851	1420	24	the	the	DET
ftr-1851	1420	25	administration	administration	NOUN
ftr-1851	1420	26	of	of	ADP
ftr-1851	1420	27	trusts	trust	NOUN
ftr-1851	1420	28	.	.	PUNCT
ftr-1851	1421	1	instead	instead	ADV
ftr-1851	1421	2	,	,	PUNCT
ftr-1851	1421	3	it	it	PRON
ftr-1851	1421	4	asks	ask	VERB
ftr-1851	1421	5	whether	whether	SCONJ
ftr-1851	1421	6	costs	cost	NOUN
ftr-1851	1421	7	are	be	AUX
ftr-1851	1421	8	commonly	commonly	ADV
ftr-1851	1421	9	incurred	incur	VERB
ftr-1851	1421	10	outside	outside	ADP
ftr-1851	1421	11	the	the	DET
ftr-1851	1421	12	administration	administration	NOUN
ftr-1851	1421	13	of	of	ADP
ftr-1851	1421	14	trusts	trust	NOUN
ftr-1851	1421	15	.	.	PUNCT
ftr-1851	1421	16	"	"	PUNCT
ftr-1851	1422	1	the	the	DET
ftr-1851	1422	2	fourth	fourth	ADJ
ftr-1851	1422	3	circuit	circuit	NOUN
ftr-1851	1422	4	followed	follow	VERB
ftr-1851	1422	5	mellon	mellon	PROPN
ftr-1851	1422	6	bank	bank	PROPN
ftr-1851	1422	7	,	,	PUNCT
ftr-1851	1422	8	n.a	n.a	PROPN
ftr-1851	1422	9	.	.	PROPN
ftr-1851	1422	10	v.	v.	PROPN
ftr-1851	1422	11	united	united	PROPN
ftr-1851	1422	12	states	states	PROPN
ftr-1851	1422	13	,	,	PUNCT
ftr-1851	1422	14	265	265	NUM
ftr-1851	1422	15	f.3d	f.3d	NUM
ftr-1851	1422	16	1275	1275	NUM
ftr-1851	1422	17	(	(	PUNCT
ftr-1851	1422	18	fed	fed	PROPN
ftr-1851	1422	19	.	.	PUNCT
ftr-1851	1422	20	cir	cir	PROPN
ftr-1851	1422	21	.	.	PROPN
ftr-1851	1422	22	2001	2001	NUM
ftr-1851	1422	23	)	)	PUNCT
ftr-1851	1422	24	,	,	PUNCT
ftr-1851	1422	25	and	and	CCONJ
ftr-1851	1422	26	declined	decline	VERB
ftr-1851	1422	27	to	to	PART
ftr-1851	1422	28	follow	follow	VERB
ftr-1851	1422	29	william	william	PROPN
ftr-1851	1422	30	j.	j.	PROPN
ftr-1851	1422	31	o'neill	o'neill	PROPN
ftr-1851	1422	32	revocable	revocable	PROPN
ftr-1851	1422	33	trust	trust	PROPN
ftr-1851	1422	34	v.	v.	PROPN
ftr-1851	1422	35	commissioner	commissioner	PROPN
ftr-1851	1422	36	,	,	PUNCT
ftr-1851	1422	37	994	994	NUM
ftr-1851	1422	38	f.2d	f.2d	SYM
ftr-1851	1422	39	302	302	NUM
ftr-1851	1422	40	(	(	PUNCT
ftr-1851	1422	41	6th	6th	ADJ
ftr-1851	1422	42	cir	cir	NOUN
ftr-1851	1422	43	.	.	PROPN
ftr-1851	1422	44	1993	1993	NUM
ftr-1851	1422	45	)	)	PUNCT
ftr-1851	1422	46	,	,	PUNCT
ftr-1851	1422	47	rev'g	rev'g	VERB
ftr-1851	1422	48	98	98	NUM
ftr-1851	1422	49	t.c	t.c	PROPN
ftr-1851	1422	50	.	.	PROPN
ftr-1851	1422	51	227	227	NUM
ftr-1851	1422	52	(	(	PUNCT
ftr-1851	1422	53	1992	1992	NUM
ftr-1851	1422	54	)	)	PUNCT
ftr-1851	1422	55	.	.	PUNCT
ftr-1851	1423	1	judge	judge	PROPN
ftr-1851	1423	2	king	king	PROPN
ftr-1851	1423	3	noted	note	VERB
ftr-1851	1423	4	that	that	SCONJ
ftr-1851	1423	5	"	"	PUNCT
ftr-1851	1423	6	investment	investment	NOUN
ftr-1851	1423	7	advice	advice	NOUN
ftr-1851	1423	8	fees	fee	NOUN
ftr-1851	1423	9	are	be	AUX
ftr-1851	1423	10	commonly	commonly	ADV
ftr-1851	1423	11	incurred	incur	VERB
ftr-1851	1423	12	outside	outside	ADP
ftr-1851	1423	13	the	the	DET
ftr-1851	1423	14	administration	administration	NOUN
ftr-1851	1423	15	of	of	ADP
ftr-1851	1423	16	trusts	trust	NOUN
ftr-1851	1423	17	.	.	PUNCT
ftr-1851	1423	18	"	"	PUNCT
ftr-1851	1424	1	0	0	NUM
ftr-1851	1425	1	the	the	DET
ftr-1851	1425	2	fourth	fourth	ADJ
ftr-1851	1425	3	circuit	circuit	NOUN
ftr-1851	1425	4	did	do	AUX
ftr-1851	1425	5	not	not	PART
ftr-1851	1425	6	reach	reach	VERB
ftr-1851	1425	7	the	the	DET
ftr-1851	1425	8	virginia	virginia	PROPN
ftr-1851	1425	9	state	state	NOUN
ftr-1851	1425	10	law	law	NOUN
ftr-1851	1425	11	issue	issue	NOUN
ftr-1851	1425	12	on	on	ADP
ftr-1851	1425	13	which	which	PRON
ftr-1851	1425	14	the	the	DET
ftr-1851	1425	15	district	district	NOUN
ftr-1851	1425	16	court	court	NOUN
ftr-1851	1425	17	decided	decide	VERB
ftr-1851	1425	18	the	the	DET
ftr-1851	1425	19	case	case	NOUN
ftr-1851	1425	20	.	.	PUNCT
ftr-1851	1426	1	2	2	X
ftr-1851	1426	2	.	.	X
ftr-1851	1426	3	boltinghouse	boltinghouse	NOUN
ftr-1851	1426	4	v.	v.	PROPN
ftr-1851	1426	5	commissioner	commissioner	PROPN
ftr-1851	1426	6	,	,	PUNCT
ftr-1851	1426	7	t.c	t.c	PROPN
ftr-1851	1426	8	.	.	PROPN
ftr-1851	1426	9	memo	memo	NOUN
ftr-1851	1426	10	.	.	PUNCT
ftr-1851	1427	1	2003	2003	NUM
ftr-1851	1427	2	-	-	SYM
ftr-1851	1427	3	134	134	NUM
ftr-1851	1427	4	(	(	PUNCT
ftr-1851	1427	5	5/13/03	5/13/03	NUM
ftr-1851	1427	6	)	)	PUNCT
ftr-1851	1427	7	.	.	PUNCT
ftr-1851	1428	1	a	a	DET
ftr-1851	1428	2	declaration	declaration	NOUN
ftr-1851	1428	3	that	that	SCONJ
ftr-1851	1428	4	the	the	DET
ftr-1851	1428	5	custodial	custodial	ADJ
ftr-1851	1428	6	spouse	spouse	NOUN
ftr-1851	1428	7	will	will	AUX
ftr-1851	1428	8	not	not	PART
ftr-1851	1428	9	claim	claim	VERB
ftr-1851	1428	10	the	the	DET
ftr-1851	1428	11	child	child	NOUN
ftr-1851	1428	12	as	as	ADP
ftr-1851	1428	13	a	a	DET
ftr-1851	1428	14	dependent	dependent	ADJ
ftr-1851	1428	15	is	be	AUX
ftr-1851	1428	16	valid	valid	ADJ
ftr-1851	1428	17	pursuant	pursuant	ADJ
ftr-1851	1428	18	to	to	ADP
ftr-1851	1428	19	§	§	PROPN
ftr-1851	1428	20	152(e)(2	152(e)(2	NUM
ftr-1851	1428	21	)	)	PUNCT
ftr-1851	1428	22	even	even	ADV
ftr-1851	1428	23	though	though	SCONJ
ftr-1851	1428	24	it	it	PRON
ftr-1851	1428	25	was	be	AUX
ftr-1851	1428	26	executed	execute	VERB
ftr-1851	1428	27	prior	prior	ADV
ftr-1851	1428	28	to	to	ADP
ftr-1851	1428	29	the	the	DET
ftr-1851	1428	30	divorce	divorce	NOUN
ftr-1851	1428	31	decree	decree	NOUN
ftr-1851	1428	32	and	and	CCONJ
ftr-1851	1428	33	was	be	AUX
ftr-1851	1428	34	not	not	PART
ftr-1851	1428	35	incorporated	incorporate	VERB
ftr-1851	1428	36	into	into	ADP
ftr-1851	1428	37	the	the	DET
ftr-1851	1428	38	divorce	divorce	NOUN
ftr-1851	1428	39	decree	decree	NOUN
ftr-1851	1428	40	.	.	PUNCT
ftr-1851	1429	1	3	3	X
ftr-1851	1429	2	.	.	X
ftr-1851	1429	3	grandma	grandma	NOUN
ftr-1851	1429	4	's	's	PART
ftr-1851	1429	5	big	big	ADJ
ftr-1851	1429	6	teeth	tooth	NOUN
ftr-1851	1429	7	may	may	AUX
ftr-1851	1429	8	not	not	PART
ftr-1851	1429	9	be	be	AUX
ftr-1851	1429	10	whitened	whiten	VERB
ftr-1851	1429	11	with	with	ADP
ftr-1851	1429	12	tax	tax	NOUN
ftr-1851	1429	13	-	-	PUNCT
ftr-1851	1429	14	deductible	deductible	ADJ
ftr-1851	1429	15	dollars	dollar	NOUN
ftr-1851	1429	16	,	,	PUNCT
ftr-1851	1429	17	but	but	CCONJ
ftr-1851	1429	18	the	the	DET
ftr-1851	1429	19	costs	cost	NOUN
ftr-1851	1429	20	of	of	ADP
ftr-1851	1429	21	breast	breast	NOUN
ftr-1851	1429	22	reconstruction	reconstruction	NOUN
ftr-1851	1429	23	surgery	surgery	NOUN
ftr-1851	1429	24	and	and	CCONJ
ftr-1851	1429	25	vision	vision	NOUN
ftr-1851	1429	26	correction	correction	NOUN
ftr-1851	1429	27	surgery	surgery	NOUN
ftr-1851	1429	28	are	be	AUX
ftr-1851	1429	29	deductible	deductible	ADJ
ftr-1851	1429	30	.	.	PUNCT
ftr-1851	1430	1	rev	rev	PROPN
ftr-1851	1430	2	.	.	PROPN
ftr-1851	1431	1	rul	rul	PROPN
ftr-1851	1431	2	.	.	PUNCT
ftr-1851	1431	3	2003	2003	NUM
ftr-1851	1431	4	-	-	SYM
ftr-1851	1431	5	57	57	NUM
ftr-1851	1431	6	,	,	PUNCT
ftr-1851	1431	7	2003	2003	NUM
ftr-1851	1431	8	-	-	SYM
ftr-1851	1431	9	22	22	NUM
ftr-1851	1431	10	i.r.b	i.r.b	NOUN
ftr-1851	1431	11	.	.	PUNCT
ftr-1851	1432	1	959	959	NUM
ftr-1851	1432	2	(	(	PUNCT
ftr-1851	1432	3	6/2/03	6/2/03	NUM
ftr-1851	1432	4	)	)	PUNCT
ftr-1851	1432	5	.	.	PUNCT
ftr-1851	1433	1	costs	cost	NOUN
ftr-1851	1433	2	for	for	ADP
ftr-1851	1433	3	breast	breast	NOUN
ftr-1851	1433	4	reconstruction	reconstruction	NOUN
ftr-1851	1433	5	surgery	surgery	NOUN
ftr-1851	1433	6	following	follow	VERB
ftr-1851	1433	7	a	a	DET
ftr-1851	1433	8	mastectomy	mastectomy	NOUN
ftr-1851	1433	9	for	for	ADP
ftr-1851	1433	10	cancer	cancer	NOUN
ftr-1851	1433	11	and	and	CCONJ
ftr-1851	1433	12	for	for	ADP
ftr-1851	1433	13	vision	vision	NOUN
ftr-1851	1433	14	correction	correction	NOUN
ftr-1851	1433	15	surgery	surgery	NOUN
ftr-1851	1433	16	are	be	AUX
ftr-1851	1433	17	deductible	deductible	ADJ
ftr-1851	1433	18	medical	medical	ADJ
ftr-1851	1433	19	care	care	NOUN
ftr-1851	1433	20	expenses	expense	NOUN
ftr-1851	1433	21	under	under	ADP
ftr-1851	1433	22	§	§	PROPN
ftr-1851	1433	23	213	213	NUM
ftr-1851	1433	24	.	.	PUNCT
ftr-1851	1434	1	costs	cost	NOUN
ftr-1851	1434	2	to	to	ADP
ftr-1851	1434	3	whiten	whiten	NOUN
ftr-1851	1434	4	teeth	tooth	NOUN
ftr-1851	1434	5	discolored	discolor	VERB
ftr-1851	1434	6	as	as	ADP
ftr-1851	1434	7	a	a	DET
ftr-1851	1434	8	result	result	NOUN
ftr-1851	1434	9	of	of	ADP
ftr-1851	1434	10	age	age	NOUN
ftr-1851	1434	11	are	be	AUX
ftr-1851	1434	12	not	not	PART
ftr-1851	1434	13	medical	medical	ADJ
ftr-1851	1434	14	care	care	NOUN
ftr-1851	1434	15	expenses	expense	NOUN
ftr-1851	1434	16	under	under	ADP
ftr-1851	1434	17	§	§	PROPN
ftr-1851	1434	18	213(d	213(d	PROPN
ftr-1851	1434	19	)	)	PUNCT
ftr-1851	1434	20	and	and	CCONJ
ftr-1851	1434	21	are	be	AUX
ftr-1851	1434	22	not	not	PART
ftr-1851	1434	23	deductible	deductible	ADJ
ftr-1851	1434	24	.	.	PUNCT
ftr-1851	1435	1	a.	a.	NOUN
ftr-1851	1435	2	sometimes	sometimes	ADV
ftr-1851	1435	3	you	you	PRON
ftr-1851	1435	4	need	need	VERB
ftr-1851	1435	5	a	a	DET
ftr-1851	1435	6	prescription	prescription	NOUN
ftr-1851	1435	7	,	,	PUNCT
ftr-1851	1435	8	sometime	sometime	ADV
ftr-1851	1435	9	you	you	PRON
ftr-1851	1435	10	do	do	VERB
ftr-1851	1435	11	n't	not	PART
ftr-1851	1435	12	.	.	PUNCT
ftr-1851	1436	1	rev	rev	PROPN
ftr-1851	1436	2	.	.	PUNCT
ftr-1851	1437	1	rul	rul	PROPN
ftr-1851	1437	2	.	.	PUNCT
ftr-1851	1437	3	2003	2003	NUM
ftr-1851	1437	4	-	-	SYM
ftr-1851	1437	5	58	58	NUM
ftr-1851	1437	6	,	,	PUNCT
ftr-1851	1437	7	2003	2003	NUM
ftr-1851	1437	8	-	-	SYM
ftr-1851	1437	9	22	22	NUM
ftr-1851	1437	10	i.r.b	i.r.b	NOUN
ftr-1851	1437	11	.	.	PUNCT
ftr-1851	1438	1	959	959	NUM
ftr-1851	1438	2	(	(	PUNCT
ftr-1851	1438	3	6/2/03	6/2/03	NUM
ftr-1851	1438	4	)	)	PUNCT
ftr-1851	1438	5	.	.	PUNCT
ftr-1851	1439	1	amounts	amount	NOUN
ftr-1851	1439	2	paid	pay	VERB
ftr-1851	1439	3	by	by	ADP
ftr-1851	1439	4	an	an	DET
ftr-1851	1439	5	individual	individual	NOUN
ftr-1851	1439	6	for	for	ADP
ftr-1851	1439	7	medicines	medicine	NOUN
ftr-1851	1439	8	that	that	PRON
ftr-1851	1439	9	may	may	AUX
ftr-1851	1439	10	be	be	AUX
ftr-1851	1439	11	purchased	purchase	VERB
ftr-1851	1439	12	without	without	ADP
ftr-1851	1439	13	a	a	DET
ftr-1851	1439	14	prescription	prescription	NOUN
ftr-1851	1439	15	of	of	ADP
ftr-1851	1439	16	a	a	DET
ftr-1851	1439	17	physician	physician	NOUN
ftr-1851	1439	18	,	,	PUNCT
ftr-1851	1439	19	e.g.	e.g.	ADV
ftr-1851	1439	20	,	,	PUNCT
ftr-1851	1439	21	aspirin	aspirin	PROPN
ftr-1851	1439	22	,	,	PUNCT
ftr-1851	1439	23	are	be	AUX
ftr-1851	1439	24	not	not	PART
ftr-1851	1439	25	deductible	deductible	ADJ
ftr-1851	1439	26	under	under	ADP
ftr-1851	1439	27	§	§	PROPN
ftr-1851	1439	28	213	213	NUM
ftr-1851	1439	29	of	of	ADP
ftr-1851	1439	30	the	the	DET
ftr-1851	1439	31	code	code	NOUN
ftr-1851	1439	32	,	,	PUNCT
ftr-1851	1439	33	even	even	ADV
ftr-1851	1439	34	when	when	SCONJ
ftr-1851	1439	35	the	the	DET
ftr-1851	1439	36	taxpayer	taxpayer	NOUN
ftr-1851	1439	37	's	's	PART
ftr-1851	1439	38	physician	physician	NOUN
ftr-1851	1439	39	instructs	instruct	VERB
ftr-1851	1439	40	the	the	DET
ftr-1851	1439	41	taxpayer	taxpayer	NOUN
ftr-1851	1439	42	to	to	PART
ftr-1851	1439	43	take	take	VERB
ftr-1851	1439	44	the	the	DET
ftr-1851	1439	45	medication	medication	NOUN
ftr-1851	1439	46	to	to	PART
ftr-1851	1439	47	alleviate	alleviate	VERB
ftr-1851	1439	48	a	a	DET
ftr-1851	1439	49	medical	medical	ADJ
ftr-1851	1439	50	problem	problem	NOUN
ftr-1851	1439	51	.	.	PUNCT
ftr-1851	1440	1	amounts	amount	NOUN
ftr-1851	1440	2	paid	pay	VERB
ftr-1851	1440	3	by	by	ADP
ftr-1851	1440	4	an	an	DET
ftr-1851	1440	5	individual	individual	NOUN
ftr-1851	1440	6	for	for	ADP
ftr-1851	1440	7	equipment	equipment	NOUN
ftr-1851	1440	8	,	,	PUNCT
ftr-1851	1440	9	supplies	supply	NOUN
ftr-1851	1440	10	[	[	X
ftr-1851	1440	11	e.g.	e.g.	ADV
ftr-1851	1440	12	,	,	PUNCT
ftr-1851	1440	13	crutches	crutch	NOUN
ftr-1851	1440	14	for	for	ADP
ftr-1851	1440	15	a	a	DET
ftr-1851	1440	16	taxpayer	taxpayer	NOUN
ftr-1851	1440	17	with	with	ADP
ftr-1851	1440	18	a	a	DET
ftr-1851	1440	19	broken	broken	ADJ
ftr-1851	1440	20	leg	leg	NOUN
ftr-1851	1440	21	]	]	PUNCT
ftr-1851	1440	22	or	or	CCONJ
ftr-1851	1440	23	diagnostic	diagnostic	ADJ
ftr-1851	1440	24	devices	device	NOUN
ftr-1851	1440	25	[	[	X
ftr-1851	1440	26	e.g.	e.g.	ADV
ftr-1851	1440	27	,	,	PUNCT
ftr-1851	1440	28	a	a	DET
ftr-1851	1440	29	blood	blood	NOUN
ftr-1851	1440	30	sugar	sugar	NOUN
ftr-1851	1440	31	monitoring	monitoring	NOUN
ftr-1851	1440	32	kit	kit	NOUN
ftr-1851	1440	33	for	for	ADP
ftr-1851	1440	34	a	a	DET
ftr-1851	1440	35	taxpayer	taxpayer	NOUN
ftr-1851	1440	36	with	with	ADP
ftr-1851	1440	37	diabetes	diabete	NOUN
ftr-1851	1440	38	]	]	PUNCT
ftr-1851	1440	39	that	that	PRON
ftr-1851	1440	40	may	may	AUX
ftr-1851	1440	41	be	be	AUX
ftr-1851	1440	42	purchased	purchase	VERB
ftr-1851	1440	43	without	without	ADP
ftr-1851	1440	44	a	a	DET
ftr-1851	1440	45	physician	physician	NOUN
ftr-1851	1440	46	's	's	PART
ftr-1851	1440	47	prescription	prescription	NOUN
ftr-1851	1440	48	may	may	AUX
ftr-1851	1440	49	be	be	AUX
ftr-1851	1440	50	deductible	deductible	ADJ
ftr-1851	1440	51	under	under	ADP
ftr-1851	1440	52	§	§	PROPN
ftr-1851	1440	53	213	213	NUM
ftr-1851	1440	54	.	.	PUNCT
ftr-1851	1440	55	4	4	NUM
ftr-1851	1440	56	.	.	NOUN
ftr-1851	1440	57	marriage	marriage	NOUN
ftr-1851	1440	58	penalty	penalty	NOUN
ftr-1851	1440	59	relief	relief	NOUN
ftr-1851	1440	60	for	for	ADP
ftr-1851	1440	61	the	the	DET
ftr-1851	1440	62	standard	standard	ADJ
ftr-1851	1440	63	deduction	deduction	NOUN
ftr-1851	1440	64	amount	amount	NOUN
ftr-1851	1440	65	.	.	PUNCT
ftr-1851	1441	1	the	the	DET
ftr-1851	1441	2	combined	combined	ADJ
ftr-1851	1441	3	effect	effect	NOUN
ftr-1851	1441	4	of	of	ADP
ftr-1851	1441	5	the	the	DET
ftr-1851	1441	6	2001	2001	NUM
ftr-1851	1441	7	act	act	NOUN
ftr-1851	1441	8	and	and	CCONJ
ftr-1851	1441	9	the	the	DET
ftr-1851	1441	10	2003	2003	NUM
ftr-1851	1441	11	act	act	NOUN
ftr-1851	1441	12	has	have	AUX
ftr-1851	1441	13	been	be	AUX
ftr-1851	1441	14	to	to	PART
ftr-1851	1441	15	set	set	VERB
ftr-1851	1441	16	the	the	DET
ftr-1851	1441	17	basic	basic	ADJ
ftr-1851	1441	18	standard	standard	ADJ
ftr-1851	1441	19	deduction	deduction	NOUN
ftr-1851	1441	20	amount	amount	NOUN
ftr-1851	1441	21	for	for	ADP
ftr-1851	1441	22	married	married	ADJ
ftr-1851	1441	23	taxpayers	taxpayer	NOUN
ftr-1851	1441	24	filing	file	VERB
ftr-1851	1441	25	a	a	DET
ftr-1851	1441	26	joint	joint	ADJ
ftr-1851	1441	27	return	return	NOUN
ftr-1851	1441	28	at	at	ADP
ftr-1851	1441	29	twice	twice	DET
ftr-1851	1441	30	the	the	DET
ftr-1851	1441	31	basic	basic	ADJ
ftr-1851	1441	32	standard	standard	ADJ
ftr-1851	1441	33	deduction	deduction	NOUN
ftr-1851	1441	34	amount	amount	NOUN
ftr-1851	1441	35	for	for	ADP
ftr-1851	1441	36	single	single	ADJ
ftr-1851	1441	37	individuals	individual	NOUN
ftr-1851	1441	38	on	on	ADP
ftr-1851	1441	39	a	a	DET
ftr-1851	1441	40	temporary	temporary	ADJ
ftr-1851	1441	41	basis	basis	NOUN
ftr-1851	1441	42	for	for	ADP
ftr-1851	1441	43	2003	2003	NUM
ftr-1851	1441	44	and	and	CCONJ
ftr-1851	1441	45	2004	2004	NUM
ftr-1851	1441	46	.	.	PUNCT
ftr-1851	1442	1	*	*	PUNCT
ftr-1851	1442	2	for	for	ADP
ftr-1851	1442	3	2005	2005	NUM
ftr-1851	1442	4	the	the	DET
ftr-1851	1442	5	basic	basic	ADJ
ftr-1851	1442	6	standard	standard	ADJ
ftr-1851	1442	7	deduction	deduction	NOUN
ftr-1851	1442	8	amount	amount	NOUN
ftr-1851	1442	9	for	for	ADP
ftr-1851	1442	10	married	married	ADJ
ftr-1851	1442	11	taxpayers	taxpayer	NOUN
ftr-1851	1442	12	filing	file	VERB
ftr-1851	1442	13	a	a	DET
ftr-1851	1442	14	joint	joint	ADJ
ftr-1851	1442	15	return	return	NOUN
ftr-1851	1442	16	is	be	AUX
ftr-1851	1442	17	174	174	NUM
ftr-1851	1442	18	percent	percent	NOUN
ftr-1851	1442	19	of	of	ADP
ftr-1851	1442	20	the	the	DET
ftr-1851	1442	21	basic	basic	ADJ
ftr-1851	1442	22	standard	standard	ADJ
ftr-1851	1442	23	deduction	deduction	NOUN
ftr-1851	1442	24	for	for	ADP
ftr-1851	1442	25	single	single	ADJ
ftr-1851	1442	26	individuals	individual	NOUN
ftr-1851	1442	27	,	,	PUNCT
ftr-1851	1442	28	increasing	increase	VERB
ftr-1851	1442	29	in	in	ADP
ftr-1851	1442	30	steps	step	NOUN
ftr-1851	1442	31	over	over	ADP
ftr-1851	1442	32	the	the	DET
ftr-1851	1442	33	following	follow	VERB
ftr-1851	1442	34	four	four	NUM
ftr-1851	1442	35	years	year	NOUN
ftr-1851	1442	36	,	,	PUNCT
ftr-1851	1442	37	with	with	ADP
ftr-1851	1442	38	the	the	DET
ftr-1851	1442	39	result	result	NOUN
ftr-1851	1442	40	that	that	SCONJ
ftr-1851	1442	41	in	in	ADP
ftr-1851	1442	42	2009	2009	NUM
ftr-1851	1442	43	and	and	CCONJ
ftr-1851	1442	44	thereafter	thereafter	ADV
ftr-1851	1442	45	the	the	DET
ftr-1851	1442	46	amount	amount	NOUN
ftr-1851	1442	47	of	of	ADP
ftr-1851	1442	48	the	the	DET
ftr-1851	1442	49	basic	basic	ADJ
ftr-1851	1442	50	standard	standard	ADJ
ftr-1851	1442	51	deduction	deduction	NOUN
ftr-1851	1442	52	for	for	ADP
ftr-1851	1442	53	married	married	ADJ
ftr-1851	1442	54	taxpayers	taxpayer	NOUN
ftr-1851	1442	55	filing	file	VERB
ftr-1851	1442	56	a	a	DET
ftr-1851	1442	57	joint	joint	ADJ
ftr-1851	1442	58	return	return	NOUN
ftr-1851	1442	59	again	again	ADV
ftr-1851	1442	60	will	will	AUX
ftr-1851	1442	61	be	be	AUX
ftr-1851	1442	62	twice	twice	DET
ftr-1851	1442	63	the	the	DET
ftr-1851	1442	64	basic	basic	ADJ
ftr-1851	1442	65	standard	standard	ADJ
ftr-1851	1442	66	deduction	deduction	NOUN
ftr-1851	1442	67	for	for	ADP
ftr-1851	1442	68	single	single	ADJ
ftr-1851	1442	69	individuals	individual	NOUN
ftr-1851	1442	70	.	.	PUNCT
ftr-1851	1443	1	however	however	ADV
ftr-1851	1443	2	,	,	PUNCT
ftr-1851	1443	3	these	these	DET
ftr-1851	1443	4	changes	change	NOUN
ftr-1851	1443	5	sunset	sunset	VERB
ftr-1851	1443	6	on	on	ADP
ftr-1851	1443	7	12/31/10	12/31/10	PROPN
ftr-1851	1443	8	.	.	PROPN
ftr-1851	1443	9	5	5	NUM
ftr-1851	1443	10	.	.	X
ftr-1851	1443	11	acceleration	acceleration	NOUN
ftr-1851	1443	12	of	of	ADP
ftr-1851	1443	13	increase	increase	NOUN
ftr-1851	1443	14	in	in	ADP
ftr-1851	1443	15	the	the	DET
ftr-1851	1443	16	§	§	PROPN
ftr-1851	1443	17	24	24	NUM
ftr-1851	1443	18	child	child	NOUN
ftr-1851	1443	19	credit	credit	NOUN
ftr-1851	1443	20	.	.	PUNCT
ftr-1851	1444	1	in	in	ADP
ftr-1851	1444	2	the	the	DET
ftr-1851	1444	3	2001	2001	NUM
ftr-1851	1444	4	act	act	NOUN
ftr-1851	1444	5	,	,	PUNCT
ftr-1851	1444	6	the	the	DET
ftr-1851	1444	7	amount	amount	NOUN
ftr-1851	1444	8	of	of	ADP
ftr-1851	1444	9	the	the	DET
ftr-1851	1444	10	§	§	PROPN
ftr-1851	1444	11	24	24	NUM
ftr-1851	1444	12	child	child	NOUN
ftr-1851	1444	13	credit	credit	NOUN
ftr-1851	1444	14	was	be	AUX
ftr-1851	1444	15	increased	increase	VERB
ftr-1851	1444	16	to	to	ADP
ftr-1851	1444	17	$	$	SYM
ftr-1851	1444	18	600	600	NUM
ftr-1851	1444	19	for	for	ADP
ftr-1851	1444	20	taxable	taxable	ADJ
ftr-1851	1444	21	years	year	NOUN
ftr-1851	1444	22	2001	2001	NUM
ftr-1851	1444	23	and	and	CCONJ
ftr-1851	1444	24	2002	2002	NUM
ftr-1851	1444	25	.	.	PUNCT
ftr-1851	1445	1	the	the	DET
ftr-1851	1445	2	2003	2003	NUM
ftr-1851	1445	3	act	act	NOUN
ftr-1851	1445	4	increases	increase	VERB
ftr-1851	1445	5	the	the	DET
ftr-1851	1445	6	amount	amount	NOUN
ftr-1851	1445	7	to	to	ADP
ftr-1851	1445	8	$	$	SYM
ftr-1851	1445	9	1,000	1,000	NUM
ftr-1851	1445	10	for	for	ADP
ftr-1851	1445	11	2003	2003	NUM
ftr-1851	1445	12	and	and	CCONJ
ftr-1851	1445	13	2004	2004	NUM
ftr-1851	1445	14	.	.	PUNCT
ftr-1851	1446	1	*	*	PUNCT
ftr-1851	1446	2	in	in	ADP
ftr-1851	1446	3	2005	2005	NUM
ftr-1851	1446	4	,	,	PUNCT
ftr-1851	1446	5	the	the	DET
ftr-1851	1446	6	credit	credit	NOUN
ftr-1851	1446	7	is	be	AUX
ftr-1851	1446	8	reduced	reduce	VERB
ftr-1851	1446	9	to	to	ADP
ftr-1851	1446	10	$	$	SYM
ftr-1851	1446	11	700	700	NUM
ftr-1851	1446	12	,	,	PUNCT
ftr-1851	1446	13	but	but	CCONJ
ftr-1851	1446	14	then	then	ADV
ftr-1851	1446	15	increases	increase	VERB
ftr-1851	1446	16	in	in	ADP
ftr-1851	1446	17	steps	step	NOUN
ftr-1851	1446	18	to	to	ADP
ftr-1851	1446	19	$	$	SYM
ftr-1851	1446	20	1,000	1,000	NUM
ftr-1851	1446	21	for	for	ADP
ftr-1851	1446	22	2010	2010	NUM
ftr-1851	1446	23	.	.	PUNCT
ftr-1851	1447	1	see	see	VERB
ftr-1851	1447	2	§	§	PROPN
ftr-1851	1447	3	24	24	NUM
ftr-1851	1447	4	(	(	PUNCT
ftr-1851	1447	5	a)(2	a)(2	NOUN
ftr-1851	1447	6	)	)	PUNCT
ftr-1851	1447	7	.	.	PUNCT
ftr-1851	1448	1	however	however	ADV
ftr-1851	1448	2	,	,	PUNCT
ftr-1851	1448	3	these	these	PRON
ftr-1851	1449	1	[	[	X
ftr-1851	1449	2	vol6	vol6	PROPN
ftr-1851	1449	3	:	:	PUNCT
ftr-1851	1449	4	si	si	PROPN
ftr-1851	1449	5	recent	recent	ADJ
ftr-1851	1449	6	developments	development	NOUN
ftr-1851	1449	7	in	in	ADP
ftr-1851	1449	8	federal	federal	ADJ
ftr-1851	1449	9	income	income	NOUN
ftr-1851	1449	10	taxation	taxation	NOUN
ftr-1851	1449	11	changes	change	VERB
ftr-1851	1449	12	sunset	sunset	VERB
ftr-1851	1449	13	on	on	ADP
ftr-1851	1449	14	12/31/10	12/31/10	PRON
ftr-1851	1449	15	.	.	PUNCT
ftr-1851	1450	1	thus	thus	ADV
ftr-1851	1450	2	,	,	PUNCT
ftr-1851	1450	3	absent	absent	ADJ
ftr-1851	1450	4	further	further	ADJ
ftr-1851	1450	5	congressional	congressional	ADJ
ftr-1851	1450	6	action	action	NOUN
ftr-1851	1450	7	the	the	DET
ftr-1851	1450	8	amount	amount	NOUN
ftr-1851	1450	9	of	of	ADP
ftr-1851	1450	10	the	the	DET
ftr-1851	1450	11	credit	credit	NOUN
ftr-1851	1450	12	reverts	revert	VERB
ftr-1851	1450	13	to	to	ADP
ftr-1851	1450	14	$	$	SYM
ftr-1851	1450	15	500	500	NUM
ftr-1851	1450	16	in	in	ADP
ftr-1851	1450	17	2011	2011	NUM
ftr-1851	1450	18	.	.	PUNCT
ftr-1851	1451	1	6	6	NUM
ftr-1851	1451	2	.	.	X
ftr-1851	1451	3	advance	advance	NOUN
ftr-1851	1451	4	refund	refund	NOUN
ftr-1851	1451	5	of	of	ADP
ftr-1851	1451	6	the	the	DET
ftr-1851	1451	7	increased	increase	VERB
ftr-1851	1451	8	amount	amount	NOUN
ftr-1851	1451	9	of	of	ADP
ftr-1851	1451	10	2003	2003	NUM
ftr-1851	1451	11	child	child	NOUN
ftr-1851	1451	12	credit	credit	NOUN
ftr-1851	1451	13	.	.	PUNCT
ftr-1851	1452	1	the	the	DET
ftr-1851	1452	2	2003	2003	NUM
ftr-1851	1452	3	act	act	NOUN
ftr-1851	1452	4	adds	add	VERB
ftr-1851	1452	5	new	new	ADJ
ftr-1851	1452	6	§	§	PROPN
ftr-1851	1452	7	6429	6429	NUM
ftr-1851	1452	8	,	,	PUNCT
ftr-1851	1452	9	which	which	PRON
ftr-1851	1452	10	provides	provide	VERB
ftr-1851	1452	11	an	an	DET
ftr-1851	1452	12	advance	advance	NOUN
ftr-1851	1452	13	cash	cash	NOUN
ftr-1851	1452	14	refund	refund	NOUN
ftr-1851	1452	15	of	of	ADP
ftr-1851	1452	16	$	$	SYM
ftr-1851	1452	17	400	400	NUM
ftr-1851	1452	18	per	per	ADP
ftr-1851	1452	19	child	child	NOUN
ftr-1851	1452	20	who	who	PRON
ftr-1851	1452	21	was	be	AUX
ftr-1851	1452	22	allowed	allow	VERB
ftr-1851	1452	23	a	a	DET
ftr-1851	1452	24	§	§	ADJ
ftr-1851	1452	25	24	24	NUM
ftr-1851	1452	26	credit	credit	NOUN
ftr-1851	1452	27	for	for	ADP
ftr-1851	1452	28	the	the	DET
ftr-1851	1452	29	2002	2002	NUM
ftr-1851	1452	30	year	year	NOUN
ftr-1851	1452	31	and	and	CCONJ
ftr-1851	1452	32	who	who	PRON
ftr-1851	1452	33	has	have	AUX
ftr-1851	1452	34	not	not	PART
ftr-1851	1452	35	attained	attain	VERB
ftr-1851	1452	36	the	the	DET
ftr-1851	1452	37	age	age	NOUN
ftr-1851	1452	38	17	17	NUM
ftr-1851	1452	39	(	(	PUNCT
ftr-1851	1452	40	as	as	ADP
ftr-1851	1452	41	of	of	ADP
ftr-1851	1452	42	12/31/03	12/31/03	PROPN
ftr-1851	1452	43	)	)	PUNCT
ftr-1851	1452	44	.	.	PUNCT
ftr-1851	1453	1	the	the	DET
ftr-1851	1453	2	cash	cash	NOUN
ftr-1851	1453	3	refund	refund	NOUN
ftr-1851	1453	4	is	be	AUX
ftr-1851	1453	5	to	to	PART
ftr-1851	1453	6	be	be	AUX
ftr-1851	1453	7	made	make	VERB
ftr-1851	1453	8	before	before	ADP
ftr-1851	1453	9	10/1/03	10/1/03	PROPN
ftr-1851	1453	10	.	.	PUNCT
ftr-1851	1454	1	the	the	DET
ftr-1851	1454	2	amount	amount	NOUN
ftr-1851	1454	3	of	of	ADP
ftr-1851	1454	4	the	the	DET
ftr-1851	1454	5	cash	cash	NOUN
ftr-1851	1454	6	refund	refund	NOUN
ftr-1851	1454	7	will	will	AUX
ftr-1851	1454	8	reduce	reduce	VERB
ftr-1851	1454	9	the	the	DET
ftr-1851	1454	10	2003	2003	NUM
ftr-1851	1454	11	child	child	NOUN
ftr-1851	1454	12	credit	credit	NOUN
ftr-1851	1454	13	,	,	PUNCT
ftr-1851	1454	14	but	but	CCONJ
ftr-1851	1454	15	not	not	PART
ftr-1851	1454	16	below	below	ADP
ftr-1851	1454	17	zero	zero	NUM
ftr-1851	1454	18	.	.	PUNCT
ftr-1851	1454	19	0	0	PUNCT
ftr-1851	1455	1	this	this	DET
ftr-1851	1455	2	provision	provision	NOUN
ftr-1851	1455	3	may	may	AUX
ftr-1851	1455	4	be	be	AUX
ftr-1851	1455	5	expanded	expand	VERB
ftr-1851	1455	6	to	to	PART
ftr-1851	1455	7	include	include	VERB
ftr-1851	1455	8	more	more	ADJ
ftr-1851	1455	9	children	child	NOUN
ftr-1851	1455	10	of	of	ADP
ftr-1851	1455	11	lower	low	ADJ
ftr-1851	1455	12	-	-	PUNCT
ftr-1851	1455	13	income	income	NOUN
ftr-1851	1455	14	(	(	PUNCT
ftr-1851	1455	15	non)taxpayers	non)taxpayer	NOUN
ftr-1851	1455	16	.	.	PUNCT
ftr-1851	1456	1	7	7	X
ftr-1851	1456	2	.	.	PUNCT
ftr-1851	1456	3	"	"	PUNCT
ftr-1851	1456	4	happy	happy	ADJ
ftr-1851	1456	5	birthday	birthday	NOUN
ftr-1851	1456	6	to	to	ADP
ftr-1851	1456	7	you	you	PRON
ftr-1851	1456	8	,	,	PUNCT
ftr-1851	1456	9	happy	happy	ADJ
ftr-1851	1456	10	birthday	birthday	NOUN
ftr-1851	1456	11	to	to	ADP
ftr-1851	1456	12	you	you	PRON
ftr-1851	1456	13	....	....	PUNCT
ftr-1851	1457	1	how	how	SCONJ
ftr-1851	1457	2	old	old	ADJ
ftr-1851	1457	3	are	be	AUX
ftr-1851	1457	4	you	you	PRON
ftr-1851	1457	5	now	now	ADV
ftr-1851	1457	6	?	?	PUNCT
ftr-1851	1457	7	"	"	PUNCT
ftr-1851	1458	1	under	under	ADP
ftr-1851	1458	2	what	what	DET
ftr-1851	1458	3	circumstances	circumstance	NOUN
ftr-1851	1458	4	will	will	AUX
ftr-1851	1458	5	the	the	DET
ftr-1851	1458	6	irs	irs	PROPN
ftr-1851	1458	7	will	will	AUX
ftr-1851	1458	8	use	use	VERB
ftr-1851	1458	9	the	the	DET
ftr-1851	1458	10	birthday	birthday	NOUN
ftr-1851	1458	11	rule	rule	NOUN
ftr-1851	1458	12	,	,	PUNCT
ftr-1851	1458	13	as	as	SCONJ
ftr-1851	1458	14	opposed	oppose	VERB
ftr-1851	1458	15	to	to	ADP
ftr-1851	1458	16	the	the	DET
ftr-1851	1458	17	common	common	ADJ
ftr-1851	1458	18	law	law	NOUN
ftr-1851	1458	19	rule	rule	NOUN
ftr-1851	1458	20	.	.	PUNCT
ftr-1851	1459	1	rev	rev	PROPN
ftr-1851	1459	2	.	.	PROPN
ftr-1851	1460	1	rul	rul	PROPN
ftr-1851	1460	2	.	.	PUNCT
ftr-1851	1460	3	2003	2003	NUM
ftr-1851	1460	4	-	-	SYM
ftr-1851	1460	5	72,2003	72,2003	NUM
ftr-1851	1460	6	-	-	SYM
ftr-1851	1460	7	33	33	NUM
ftr-1851	1460	8	i.r.b	i.r.b	NOUN
ftr-1851	1460	9	.	.	PUNCT
ftr-1851	1461	1	346	346	NUM
ftr-1851	1461	2	(	(	PUNCT
ftr-1851	1461	3	8/18/03	8/18/03	NUM
ftr-1851	1461	4	)	)	PUNCT
ftr-1851	1461	5	.	.	PUNCT
ftr-1851	1462	1	a	a	DET
ftr-1851	1462	2	child	child	NOUN
ftr-1851	1462	3	attains	attain	VERB
ftr-1851	1462	4	an	an	DET
ftr-1851	1462	5	age	age	NOUN
ftr-1851	1462	6	on	on	ADP
ftr-1851	1462	7	his	his	PRON
ftr-1851	1462	8	or	or	CCONJ
ftr-1851	1462	9	her	her	PRON
ftr-1851	1462	10	birthday	birthday	NOUN
ftr-1851	1462	11	for	for	ADP
ftr-1851	1462	12	purposes	purpose	NOUN
ftr-1851	1462	13	of	of	ADP
ftr-1851	1462	14	§	§	PROPN
ftr-1851	1462	15	§	§	PROPN
ftr-1851	1462	16	21	21	NUM
ftr-1851	1462	17	(	(	PUNCT
ftr-1851	1462	18	child	child	NOUN
ftr-1851	1462	19	and	and	CCONJ
ftr-1851	1462	20	dependent	dependent	ADJ
ftr-1851	1462	21	care	care	NOUN
ftr-1851	1462	22	credit	credit	NOUN
ftr-1851	1462	23	)	)	PUNCT
ftr-1851	1462	24	,	,	PUNCT
ftr-1851	1462	25	23	23	NUM
ftr-1851	1462	26	(	(	PUNCT
ftr-1851	1462	27	adoption	adoption	NOUN
ftr-1851	1462	28	credit	credit	NOUN
ftr-1851	1462	29	)	)	PUNCT
ftr-1851	1462	30	,	,	PUNCT
ftr-1851	1462	31	24	24	NUM
ftr-1851	1462	32	(	(	PUNCT
ftr-1851	1462	33	child	child	NOUN
ftr-1851	1462	34	tax	tax	NOUN
ftr-1851	1462	35	credit	credit	NOUN
ftr-1851	1462	36	)	)	PUNCT
ftr-1851	1462	37	,	,	PUNCT
ftr-1851	1462	38	32	32	NUM
ftr-1851	1462	39	(	(	PUNCT
ftr-1851	1462	40	earned	earn	VERB
ftr-1851	1462	41	income	income	NOUN
ftr-1851	1462	42	credit	credit	NOUN
ftr-1851	1462	43	)	)	PUNCT
ftr-1851	1462	44	,	,	PUNCT
ftr-1851	1462	45	129	129	NUM
ftr-1851	1462	46	(	(	PUNCT
ftr-1851	1462	47	excludable	excludable	ADJ
ftr-1851	1462	48	dependent	dependent	ADJ
ftr-1851	1462	49	care	care	NOUN
ftr-1851	1462	50	benefits	benefit	NOUN
ftr-1851	1462	51	)	)	PUNCT
ftr-1851	1462	52	,	,	PUNCT
ftr-1851	1462	53	131	131	NUM
ftr-1851	1462	54	(	(	PUNCT
ftr-1851	1462	55	excludable	excludable	ADJ
ftr-1851	1462	56	foster	foster	ADJ
ftr-1851	1462	57	care	care	NOUN
ftr-1851	1462	58	benefits	benefit	NOUN
ftr-1851	1462	59	)	)	PUNCT
ftr-1851	1462	60	,	,	PUNCT
ftr-1851	1462	61	137	137	NUM
ftr-1851	1462	62	(	(	PUNCT
ftr-1851	1462	63	excludable	excludable	ADJ
ftr-1851	1462	64	adoption	adoption	NOUN
ftr-1851	1462	65	assistance	assistance	NOUN
ftr-1851	1462	66	benefits	benefit	NOUN
ftr-1851	1462	67	)	)	PUNCT
ftr-1851	1462	68	,	,	PUNCT
ftr-1851	1462	69	and	and	CCONJ
ftr-1851	1462	70	151	151	NUM
ftr-1851	1462	71	(	(	PUNCT
ftr-1851	1462	72	dependency	dependency	NOUN
ftr-1851	1462	73	exemptions	exemption	NOUN
ftr-1851	1462	74	)	)	PUNCT
ftr-1851	1462	75	.	.	PUNCT
ftr-1851	1463	1	*	*	PUNCT
ftr-1851	1463	2	under	under	ADP
ftr-1851	1463	3	the	the	DET
ftr-1851	1463	4	common	common	ADJ
ftr-1851	1463	5	law	law	NOUN
ftr-1851	1463	6	rule	rule	NOUN
ftr-1851	1463	7	,	,	PUNCT
ftr-1851	1463	8	a	a	DET
ftr-1851	1463	9	person	person	NOUN
ftr-1851	1463	10	attains	attain	VERB
ftr-1851	1463	11	an	an	DET
ftr-1851	1463	12	age	age	NOUN
ftr-1851	1463	13	on	on	ADP
ftr-1851	1463	14	the	the	DET
ftr-1851	1463	15	day	day	NOUN
ftr-1851	1463	16	before	before	ADP
ftr-1851	1463	17	his	his	PRON
ftr-1851	1463	18	or	or	CCONJ
ftr-1851	1463	19	her	her	PRON
ftr-1851	1463	20	birthday	birthday	NOUN
ftr-1851	1463	21	.	.	PUNCT
ftr-1851	1464	1	in	in	ADP
ftr-1851	1464	2	her	her	PRON
ftr-1851	1464	3	2003	2003	NUM
ftr-1851	1464	4	report	report	NOUN
ftr-1851	1464	5	,	,	PUNCT
ftr-1851	1464	6	the	the	DET
ftr-1851	1464	7	national	national	ADJ
ftr-1851	1464	8	taxpayer	taxpayer	NOUN
ftr-1851	1464	9	advocate	advocate	NOUN
ftr-1851	1464	10	recommends	recommend	VERB
ftr-1851	1464	11	legislation	legislation	NOUN
ftr-1851	1464	12	to	to	PART
ftr-1851	1464	13	add	add	VERB
ftr-1851	1464	14	a	a	DET
ftr-1851	1464	15	new	new	ADJ
ftr-1851	1464	16	subsection	subsection	NOUN
ftr-1851	1464	17	to	to	ADP
ftr-1851	1464	18	§	§	PROPN
ftr-1851	1464	19	7701	7701	NUM
ftr-1851	1464	20	adopting	adopt	VERB
ftr-1851	1464	21	the	the	DET
ftr-1851	1464	22	birthday	birthday	NOUN
ftr-1851	1464	23	rule	rule	NOUN
ftr-1851	1464	24	.	.	PUNCT
ftr-1851	1465	1	2004	2004	NUM
ftr-1851	1465	2	tnt	tnt	NOUN
ftr-1851	1465	3	12	12	NUM
ftr-1851	1465	4	-	-	SYM
ftr-1851	1465	5	122	122	NUM
ftr-1851	1465	6	.	.	PUNCT
ftr-1851	1465	7	8	8	NUM
ftr-1851	1465	8	.	.	PUNCT
ftr-1851	1466	1	the	the	DET
ftr-1851	1466	2	dependency	dependency	NOUN
ftr-1851	1466	3	exemption	exemption	NOUN
ftr-1851	1466	4	may	may	AUX
ftr-1851	1466	5	be	be	AUX
ftr-1851	1466	6	released	release	VERB
ftr-1851	1466	7	by	by	ADP
ftr-1851	1466	8	the	the	DET
ftr-1851	1466	9	custodial	custodial	ADJ
ftr-1851	1466	10	parent	parent	NOUN
ftr-1851	1466	11	in	in	ADP
ftr-1851	1466	12	favor	favor	NOUN
ftr-1851	1466	13	of	of	ADP
ftr-1851	1466	14	the	the	DET
ftr-1851	1466	15	child	child	NOUN
ftr-1851	1466	16	's	's	PART
ftr-1851	1466	17	father	father	NOUN
ftr-1851	1466	18	to	to	PART
ftr-1851	1466	19	whom	whom	PRON
ftr-1851	1466	20	she	she	PRON
ftr-1851	1466	21	was	be	AUX
ftr-1851	1466	22	never	never	ADV
ftr-1851	1466	23	married	married	ADJ
ftr-1851	1466	24	.	.	PUNCT
ftr-1851	1467	1	king	king	PROPN
ftr-1851	1467	2	v.	v.	PROPN
ftr-1851	1467	3	commissioner	commissioner	PROPN
ftr-1851	1467	4	,	,	PUNCT
ftr-1851	1467	5	121	121	NUM
ftr-1851	1467	6	t.c	t.c	NOUN
ftr-1851	1467	7	.	.	PUNCT
ftr-1851	1468	1	no	no	INTJ
ftr-1851	1468	2	.	.	NOUN
ftr-1851	1468	3	12	12	NUM
ftr-1851	1468	4	(	(	PUNCT
ftr-1851	1468	5	9/26/03	9/26/03	PROPN
ftr-1851	1468	6	)	)	PUNCT
ftr-1851	1468	7	.	.	PUNCT
ftr-1851	1469	1	the	the	DET
ftr-1851	1469	2	support	support	NOUN
ftr-1851	1469	3	tests	test	NOUN
ftr-1851	1469	4	of	of	ADP
ftr-1851	1469	5	§	§	PROPN
ftr-1851	1469	6	152(e	152(e	PROPN
ftr-1851	1469	7	)	)	PUNCT
ftr-1851	1469	8	apply	apply	VERB
ftr-1851	1469	9	to	to	ADP
ftr-1851	1469	10	the	the	DET
ftr-1851	1469	11	unmarried	unmarried	ADJ
ftr-1851	1469	12	parents	parent	NOUN
ftr-1851	1469	13	of	of	ADP
ftr-1851	1469	14	a	a	DET
ftr-1851	1469	15	minor	minor	ADJ
ftr-1851	1469	16	child	child	NOUN
ftr-1851	1469	17	.	.	PUNCT
ftr-1851	1470	1	this	this	PRON
ftr-1851	1470	2	is	be	AUX
ftr-1851	1470	3	because	because	SCONJ
ftr-1851	1470	4	§	§	PROPN
ftr-1851	1470	5	152(e)(1)(a)(iii	152(e)(1)(a)(iii	NUM
ftr-1851	1470	6	)	)	PUNCT
ftr-1851	1470	7	provides	provide	VERB
ftr-1851	1470	8	that	that	SCONJ
ftr-1851	1470	9	§	§	PROPN
ftr-1851	1470	10	152(e	152(e	PROPN
ftr-1851	1470	11	)	)	PUNCT
ftr-1851	1470	12	applies	apply	VERB
ftr-1851	1470	13	to	to	ADP
ftr-1851	1470	14	"	"	PUNCT
ftr-1851	1470	15	parents	parent	NOUN
ftr-1851	1470	16	...	...	PUNCT
ftr-1851	1470	17	who	who	PRON
ftr-1851	1470	18	live	live	VERB
ftr-1851	1470	19	apart	apart	ADV
ftr-1851	1470	20	at	at	ADP
ftr-1851	1470	21	all	all	DET
ftr-1851	1470	22	times	time	NOUN
ftr-1851	1470	23	during	during	ADP
ftr-1851	1470	24	the	the	DET
ftr-1851	1470	25	last	last	ADJ
ftr-1851	1470	26	6	6	NUM
ftr-1851	1470	27	months	month	NOUN
ftr-1851	1470	28	of	of	ADP
ftr-1851	1470	29	the	the	DET
ftr-1851	1470	30	calendar	calendar	NOUN
ftr-1851	1470	31	year	year	NOUN
ftr-1851	1470	32	.	.	PUNCT
ftr-1851	1470	33	"	"	PUNCT
ftr-1851	1471	1	inasmuch	inasmuch	ADJ
ftr-1851	1471	2	as	as	SCONJ
ftr-1851	1471	3	the	the	DET
ftr-1851	1471	4	custodial	custodial	ADJ
ftr-1851	1471	5	parent	parent	NOUN
ftr-1851	1471	6	released	release	VERB
ftr-1851	1471	7	her	her	PRON
ftr-1851	1471	8	claim	claim	NOUN
ftr-1851	1471	9	to	to	ADP
ftr-1851	1471	10	exemption	exemption	NOUN
ftr-1851	1471	11	on	on	ADP
ftr-1851	1471	12	form	form	NOUN
ftr-1851	1471	13	8332	8332	NUM
ftr-1851	1471	14	for	for	ADP
ftr-1851	1471	15	1987	1987	NUM
ftr-1851	1471	16	and	and	CCONJ
ftr-1851	1471	17	"	"	PUNCT
ftr-1851	1471	18	future	future	ADJ
ftr-1851	1471	19	years	year	NOUN
ftr-1851	1471	20	,	,	PUNCT
ftr-1851	1471	21	"	"	PUNCT
ftr-1851	1471	22	judge	judge	NOUN
ftr-1851	1471	23	goeke	goeke	PROPN
ftr-1851	1471	24	held	hold	VERB
ftr-1851	1471	25	that	that	SCONJ
ftr-1851	1471	26	the	the	DET
ftr-1851	1471	27	non	non	ADJ
ftr-1851	1471	28	-	-	ADJ
ftr-1851	1471	29	custodial	custodial	ADJ
ftr-1851	1471	30	parent	parent	NOUN
ftr-1851	1471	31	was	be	AUX
ftr-1851	1471	32	entitled	entitle	VERB
ftr-1851	1471	33	to	to	ADP
ftr-1851	1471	34	the	the	DET
ftr-1851	1471	35	exemption	exemption	NOUN
ftr-1851	1471	36	deduction	deduction	NOUN
ftr-1851	1471	37	for	for	ADP
ftr-1851	1471	38	the	the	DET
ftr-1851	1471	39	child	child	NOUN
ftr-1851	1471	40	.	.	PUNCT
ftr-1851	1472	1	0	0	NUM
ftr-1851	1472	2	note	note	VERB
ftr-1851	1472	3	that	that	SCONJ
ftr-1851	1472	4	the	the	DET
ftr-1851	1472	5	current	current	ADJ
ftr-1851	1472	6	version	version	NOUN
ftr-1851	1472	7	of	of	ADP
ftr-1851	1472	8	form	form	NOUN
ftr-1851	1472	9	8332	8332	NUM
ftr-1851	1472	10	contains	contain	VERB
ftr-1851	1472	11	instructions	instruction	NOUN
ftr-1851	1472	12	that	that	PRON
ftr-1851	1472	13	the	the	DET
ftr-1851	1472	14	form	form	NOUN
ftr-1851	1472	15	should	should	AUX
ftr-1851	1472	16	not	not	PART
ftr-1851	1472	17	be	be	AUX
ftr-1851	1472	18	used	use	VERB
ftr-1851	1472	19	by	by	ADP
ftr-1851	1472	20	parents	parent	NOUN
ftr-1851	1472	21	who	who	PRON
ftr-1851	1472	22	never	never	ADV
ftr-1851	1472	23	married	marry	VERB
ftr-1851	1472	24	each	each	DET
ftr-1851	1472	25	other	other	ADJ
ftr-1851	1472	26	.	.	PUNCT
ftr-1851	1473	1	a.	a.	NOUN
ftr-1851	1474	1	the	the	DET
ftr-1851	1474	2	service	service	NOUN
ftr-1851	1474	3	will	will	AUX
ftr-1851	1474	4	change	change	VERB
ftr-1851	1474	5	form	form	NOUN
ftr-1851	1474	6	8332	8332	NUM
ftr-1851	1474	7	in	in	ADP
ftr-1851	1474	8	accordance	accordance	NOUN
ftr-1851	1474	9	with	with	ADP
ftr-1851	1474	10	the	the	DET
ftr-1851	1474	11	king	king	NOUN
ftr-1851	1474	12	decision	decision	NOUN
ftr-1851	1474	13	.	.	PUNCT
ftr-1851	1475	1	on	on	ADP
ftr-1851	1475	2	11/13/03	11/13/03	PROPN
ftr-1851	1475	3	,	,	PUNCT
ftr-1851	1475	4	the	the	DET
ftr-1851	1475	5	irs	irs	PROPN
ftr-1851	1475	6	announced	announce	VERB
ftr-1851	1475	7	a	a	DET
ftr-1851	1475	8	change	change	NOUN
ftr-1851	1475	9	to	to	ADP
ftr-1851	1475	10	the	the	DET
ftr-1851	1475	11	internal	internal	ADJ
ftr-1851	1475	12	revenue	revenue	NOUN
ftr-1851	1475	13	manual	manual	NOUN
ftr-1851	1475	14	that	that	PRON
ftr-1851	1475	15	form	form	VERB
ftr-1851	1475	16	8332	8332	NUM
ftr-1851	1475	17	for	for	ADP
ftr-1851	1475	18	2003	2003	NUM
ftr-1851	1475	19	is	be	AUX
ftr-1851	1475	20	being	be	AUX
ftr-1851	1475	21	revised	revise	VERB
ftr-1851	1475	22	by	by	ADP
ftr-1851	1475	23	deleting	delete	VERB
ftr-1851	1475	24	all	all	DET
ftr-1851	1475	25	references	reference	NOUN
ftr-1851	1475	26	to	to	ADP
ftr-1851	1475	27	the	the	DET
ftr-1851	1475	28	requirement	requirement	NOUN
ftr-1851	1475	29	that	that	SCONJ
ftr-1851	1475	30	the	the	DET
ftr-1851	1475	31	custodial	custodial	ADJ
ftr-1851	1475	32	and	and	CCONJ
ftr-1851	1475	33	non	non	ADJ
ftr-1851	1475	34	-	-	ADJ
ftr-1851	1475	35	custodial	custodial	ADJ
ftr-1851	1475	36	parents	parent	NOUN
ftr-1851	1475	37	must	must	AUX
ftr-1851	1475	38	be	be	AUX
ftr-1851	1475	39	or	or	CCONJ
ftr-1851	1475	40	have	have	AUX
ftr-1851	1475	41	been	be	AUX
ftr-1851	1475	42	married	marry	VERB
ftr-1851	1475	43	to	to	ADP
ftr-1851	1475	44	each	each	DET
ftr-1851	1475	45	other	other	ADJ
ftr-1851	1475	46	before	before	SCONJ
ftr-1851	1475	47	the	the	DET
ftr-1851	1475	48	special	special	ADJ
ftr-1851	1475	49	support	support	NOUN
ftr-1851	1475	50	tests	test	NOUN
ftr-1851	1475	51	apply	apply	VERB
ftr-1851	1475	52	.	.	PUNCT
ftr-1851	1476	1	9	9	X
ftr-1851	1476	2	.	.	X
ftr-1851	1476	3	is	be	AUX
ftr-1851	1476	4	the	the	DET
ftr-1851	1476	5	kid	kid	NOUN
ftr-1851	1476	6	like	like	ADP
ftr-1851	1476	7	a	a	DET
ftr-1851	1476	8	car	car	NOUN
ftr-1851	1476	9	with	with	ADP
ftr-1851	1476	10	respect	respect	NOUN
ftr-1851	1476	11	to	to	ADP
ftr-1851	1476	12	recordkeeping	recordkeeping	NOUN
ftr-1851	1476	13	?	?	PUNCT
ftr-1851	1477	1	'	'	PUNCT
ftr-1851	1477	2	he	he	PRON
ftr-1851	1477	3	do	do	VERB
ftr-1851	1477	4	the	the	DET
ftr-1851	1477	5	entries	entry	NOUN
ftr-1851	1477	6	in	in	ADP
ftr-1851	1477	7	different	different	ADJ
ftr-1851	1477	8	inks	ink	NOUN
ftr-1851	1477	9	.	.	PUNCT
ftr-1851	1478	1	"4	"4	ADJ
ftr-1851	1478	2	mccullar	mccullar	PROPN
ftr-1851	1478	3	v.	v.	PROPN
ftr-1851	1478	4	commissioner	commissioner	PROPN
ftr-1851	1478	5	,	,	PUNCT
ftr-1851	1478	6	t.c	t.c	PROPN
ftr-1851	1478	7	.	.	PROPN
ftr-1851	1478	8	memo	memo	NOUN
ftr-1851	1478	9	.	.	PUNCT
ftr-1851	1479	1	2003	2003	NUM
ftr-1851	1479	2	-	-	SYM
ftr-1851	1479	3	272	272	NUM
ftr-1851	1479	4	(	(	PUNCT
ftr-1851	1479	5	9/17/03	9/17/03	NUM
ftr-1851	1479	6	)	)	PUNCT
ftr-1851	1479	7	.	.	PUNCT
ftr-1851	1480	1	if	if	SCONJ
ftr-1851	1480	2	parents	parent	NOUN
ftr-1851	1480	3	are	be	AUX
ftr-1851	1480	4	divorced	divorce	VERB
ftr-1851	1480	5	,	,	PUNCT
ftr-1851	1480	6	§	§	PROPN
ftr-1851	1480	7	152(e	152(e	NUM
ftr-1851	1480	8	)	)	PUNCT
ftr-1851	1480	9	provides	provide	VERB
ftr-1851	1480	10	that	that	PRON
ftr-1851	1480	11	custodial	custodial	ADJ
ftr-1851	1480	12	parent	parent	NOUN
ftr-1851	1480	13	is	be	AUX
ftr-1851	1480	14	ordinarily	ordinarily	ADV
ftr-1851	1480	15	entitled	entitle	VERB
ftr-1851	1480	16	to	to	PART
ftr-1851	1480	17	claim	claim	VERB
ftr-1851	1480	18	the	the	DET
ftr-1851	1480	19	children	child	NOUN
ftr-1851	1480	20	as	as	ADP
ftr-1851	1480	21	dependents	dependent	NOUN
ftr-1851	1480	22	.	.	PUNCT
ftr-1851	1481	1	in	in	ADP
ftr-1851	1481	2	a	a	DET
ftr-1851	1481	3	'	'	PUNCT
ftr-1851	1481	4	split	split	NOUN
ftr-1851	1481	5	-	-	PUNCT
ftr-1851	1481	6	custody	custody	NOUN
ftr-1851	1481	7	'	'	PUNCT
ftr-1851	1481	8	case	case	NOUN
ftr-1851	1481	9	,	,	PUNCT
ftr-1851	1481	10	the	the	DET
ftr-1851	1481	11	father	father	NOUN
ftr-1851	1481	12	proved	prove	VERB
ftr-1851	1481	13	that	that	SCONJ
ftr-1851	1481	14	he	he	PRON
ftr-1851	1481	15	had	have	VERB
ftr-1851	1481	16	physical	physical	ADJ
ftr-1851	1481	17	custody	custody	NOUN
ftr-1851	1481	18	of	of	ADP
ftr-1851	1481	19	a	a	DET
ftr-1851	1481	20	child	child	NOUN
ftr-1851	1481	21	for	for	ADP
ftr-1851	1481	22	more	more	ADJ
ftr-1851	1481	23	than	than	ADP
ftr-1851	1481	24	one	one	NUM
ftr-1851	1481	25	-	-	PUNCT
ftr-1851	1481	26	half	half	NOUN
ftr-1851	1481	27	of	of	ADP
ftr-1851	1481	28	the	the	DET
ftr-1851	1481	29	14	14	NUM
ftr-1851	1481	30	.	.	PUNCT
ftr-1851	1482	1	cf	cf	NOUN
ftr-1851	1482	2	.	.	PROPN
ftr-1851	1482	3	,	,	PUNCT
ftr-1851	1482	4	charles	charles	PROPN
ftr-1851	1482	5	dickens	dickens	PROPN
ftr-1851	1482	6	,	,	PUNCT
ftr-1851	1482	7	our	our	PRON
ftr-1851	1482	8	mutual	mutual	ADJ
ftr-1851	1482	9	friend	friend	NOUN
ftr-1851	1482	10	(	(	PUNCT
ftr-1851	1482	11	"	"	PUNCT
ftr-1851	1482	12	he	he	PRON
ftr-1851	1482	13	do	do	AUX
ftr-1851	1482	14	the	the	DET
ftr-1851	1482	15	police	police	NOUN
ftr-1851	1482	16	in	in	ADP
ftr-1851	1482	17	different	different	ADJ
ftr-1851	1482	18	voices	voice	NOUN
ftr-1851	1482	19	.	.	PUNCT
ftr-1851	1482	20	"	"	PUNCT
ftr-1851	1482	21	)	)	PUNCT
ftr-1851	1482	22	.	.	PUNCT
ftr-1851	1483	1	this	this	PRON
ftr-1851	1483	2	was	be	AUX
ftr-1851	1483	3	the	the	DET
ftr-1851	1483	4	working	work	VERB
ftr-1851	1483	5	title	title	NOUN
ftr-1851	1483	6	of	of	ADP
ftr-1851	1483	7	t.s	t.s	PROPN
ftr-1851	1483	8	.	.	PROPN
ftr-1851	1483	9	eliot	eliot	PROPN
ftr-1851	1483	10	's	's	PART
ftr-1851	1483	11	,	,	PUNCT
ftr-1851	1483	12	"	"	PUNCT
ftr-1851	1483	13	the	the	DET
ftr-1851	1483	14	waste	waste	NOUN
ftr-1851	1483	15	land	land	NOUN
ftr-1851	1483	16	.	.	PUNCT
ftr-1851	1483	17	"	"	PUNCT
ftr-1851	1484	1	20041	20041	NUM
ftr-1851	1484	2	florida	florida	PROPN
ftr-1851	1484	3	tax	tax	NOUN
ftr-1851	1484	4	review	review	NOUN
ftr-1851	1484	5	year	year	NOUN
ftr-1851	1484	6	through	through	ADP
ftr-1851	1484	7	a	a	DET
ftr-1851	1484	8	detailed	detailed	ADJ
ftr-1851	1484	9	logbook	logbook	NOUN
ftr-1851	1484	10	with	with	ADP
ftr-1851	1484	11	entries	entry	NOUN
ftr-1851	1484	12	written	write	VERB
ftr-1851	1484	13	in	in	ADP
ftr-1851	1484	14	different	different	ADJ
ftr-1851	1484	15	ink	ink	NOUN
ftr-1851	1484	16	and	and	CCONJ
ftr-1851	1484	17	typed	type	VERB
ftr-1851	1484	18	in	in	ADP
ftr-1851	1484	19	different	different	ADJ
ftr-1851	1484	20	fonts	font	NOUN
ftr-1851	1484	21	covering	cover	VERB
ftr-1851	1484	22	the	the	DET
ftr-1851	1484	23	times	time	NOUN
ftr-1851	1484	24	the	the	DET
ftr-1851	1484	25	child	child	NOUN
ftr-1851	1484	26	was	be	AUX
ftr-1851	1484	27	in	in	ADP
ftr-1851	1484	28	his	his	PRON
ftr-1851	1484	29	custody	custody	NOUN
ftr-1851	1484	30	.	.	PUNCT
ftr-1851	1485	1	judge	judge	PROPN
ftr-1851	1485	2	halpern	halpern	PROPN
ftr-1851	1485	3	stated	state	VERB
ftr-1851	1485	4	,	,	PUNCT
ftr-1851	1485	5	"	"	PUNCT
ftr-1851	1485	6	petitioner	petitioner	NOUN
ftr-1851	1485	7	'	'	PUNCT
ftr-1851	1485	8	s	s	NOUN
ftr-1851	1485	9	log	log	NOUN
ftr-1851	1485	10	gives	give	VERB
ftr-1851	1485	11	detailed	detailed	ADJ
ftr-1851	1485	12	descriptions	description	NOUN
ftr-1851	1485	13	about	about	ADP
ftr-1851	1485	14	the	the	DET
ftr-1851	1485	15	time	time	NOUN
ftr-1851	1485	16	he	he	PRON
ftr-1851	1485	17	spent	spend	VERB
ftr-1851	1485	18	with	with	ADP
ftr-1851	1485	19	and	and	CCONJ
ftr-1851	1485	20	without	without	ADP
ftr-1851	1485	21	his	his	PRON
ftr-1851	1485	22	daughter	daughter	NOUN
ftr-1851	1485	23	each	each	DET
ftr-1851	1485	24	day	day	NOUN
ftr-1851	1485	25	of	of	ADP
ftr-1851	1485	26	1998	1998	NUM
ftr-1851	1485	27	,	,	PUNCT
ftr-1851	1485	28	written	write	VERB
ftr-1851	1485	29	in	in	ADP
ftr-1851	1485	30	different	different	ADJ
ftr-1851	1485	31	ink	ink	NOUN
ftr-1851	1485	32	and	and	CCONJ
ftr-1851	1485	33	typed	type	VERB
ftr-1851	1485	34	in	in	ADP
ftr-1851	1485	35	different	different	ADJ
ftr-1851	1485	36	fonts	font	NOUN
ftr-1851	1485	37	.	.	PUNCT
ftr-1851	1486	1	respondent	respondent	NOUN
ftr-1851	1486	2	argues	argue	VERB
ftr-1851	1486	3	that	that	SCONJ
ftr-1851	1486	4	the	the	DET
ftr-1851	1486	5	log	log	NOUN
ftr-1851	1486	6	contains	contain	VERB
ftr-1851	1486	7	errors	error	NOUN
ftr-1851	1486	8	.	.	PUNCT
ftr-1851	1487	1	given	give	VERB
ftr-1851	1487	2	the	the	DET
ftr-1851	1487	3	testimony	testimony	NOUN
ftr-1851	1487	4	of	of	ADP
ftr-1851	1487	5	both	both	DET
ftr-1851	1487	6	petitioner	petitioner	NOUN
ftr-1851	1487	7	and	and	CCONJ
ftr-1851	1487	8	his	his	PRON
ftr-1851	1487	9	ex	ex	NOUN
ftr-1851	1487	10	-	-	NOUN
ftr-1851	1487	11	wife	wife	NOUN
ftr-1851	1487	12	,	,	PUNCT
ftr-1851	1487	13	we	we	PRON
ftr-1851	1487	14	have	have	AUX
ftr-1851	1487	15	determined	determine	VERB
ftr-1851	1487	16	that	that	DET
ftr-1851	1487	17	petitioner	petitioner	NOUN
ftr-1851	1487	18	is	be	AUX
ftr-1851	1487	19	a	a	DET
ftr-1851	1487	20	credible	credible	ADJ
ftr-1851	1487	21	witness	witness	NOUN
ftr-1851	1487	22	and	and	CCONJ
ftr-1851	1487	23	that	that	SCONJ
ftr-1851	1487	24	his	his	PRON
ftr-1851	1487	25	log	log	NOUN
ftr-1851	1487	26	is	be	AUX
ftr-1851	1487	27	valid	valid	ADJ
ftr-1851	1487	28	and	and	CCONJ
ftr-1851	1487	29	not	not	PART
ftr-1851	1487	30	fabricated	fabricate	VERB
ftr-1851	1487	31	.	.	PUNCT
ftr-1851	1487	32	"	"	PUNCT
ftr-1851	1488	1	f.	f.	PROPN
ftr-1851	1488	2	education	education	PROPN
ftr-1851	1488	3	:	:	PUNCT
ftr-1851	1488	4	helping	helping	AUX
ftr-1851	1488	5	pay	pay	VERB
ftr-1851	1488	6	college	college	NOUN
ftr-1851	1488	7	tuition	tuition	NOUN
ftr-1851	1488	8	(	(	PUNCT
ftr-1851	1488	9	or	or	CCONJ
ftr-1851	1488	10	is	be	AUX
ftr-1851	1488	11	it	it	PRON
ftr-1851	1488	12	helping	help	VERB
ftr-1851	1488	13	colleges	college	NOUN
ftr-1851	1488	14	increase	increase	VERB
ftr-1851	1488	15	tuition	tuition	NOUN
ftr-1851	1488	16	?	?	PUNCT
ftr-1851	1488	17	)	)	PUNCT
ftr-1851	1489	1	1	1	X
ftr-1851	1489	2	.	.	PUNCT
ftr-1851	1489	3	is	be	AUX
ftr-1851	1489	4	there	there	PRON
ftr-1851	1489	5	any	any	DET
ftr-1851	1489	6	hope	hope	NOUN
ftr-1851	1489	7	that	that	SCONJ
ftr-1851	1489	8	the	the	DET
ftr-1851	1489	9	educational	educational	ADJ
ftr-1851	1489	10	credit	credit	NOUN
ftr-1851	1489	11	rules	rule	NOUN
ftr-1851	1489	12	ever	ever	ADV
ftr-1851	1489	13	will	will	AUX
ftr-1851	1489	14	be	be	AUX
ftr-1851	1489	15	understandable	understandable	ADJ
ftr-1851	1489	16	to	to	ADP
ftr-1851	1489	17	anyone	anyone	PRON
ftr-1851	1489	18	in	in	ADP
ftr-1851	1489	19	the	the	DET
ftr-1851	1489	20	income	income	NOUN
ftr-1851	1489	21	range	range	NOUN
ftr-1851	1489	22	eligible	eligible	ADJ
ftr-1851	1489	23	to	to	PART
ftr-1851	1489	24	use	use	VERB
ftr-1851	1489	25	them	they	PRON
ftr-1851	1489	26	like	like	ADP
ftr-1851	1489	27	the	the	DET
ftr-1851	1489	28	earned	earn	VERB
ftr-1851	1489	29	income	income	NOUN
ftr-1851	1489	30	tax	tax	NOUN
ftr-1851	1489	31	credit	credit	NOUN
ftr-1851	1489	32	rules	rule	NOUN
ftr-1851	1489	33	?	?	PUNCT
ftr-1851	1490	1	t.d	t.d	PROPN
ftr-1851	1490	2	.	.	NOUN
ftr-1851	1490	3	9034	9034	NUM
ftr-1851	1490	4	,	,	PUNCT
ftr-1851	1490	5	education	education	NOUN
ftr-1851	1490	6	tax	tax	NOUN
ftr-1851	1490	7	credit	credit	NOUN
ftr-1851	1490	8	,	,	PUNCT
ftr-1851	1490	9	67	67	NUM
ftr-1851	1490	10	f.r	f.r	NOUN
ftr-1851	1490	11	.	.	NOUN
ftr-1851	1490	12	78687	78687	NUM
ftr-1851	1490	13	(	(	PUNCT
ftr-1851	1490	14	12/26/02	12/26/02	NUM
ftr-1851	1490	15	)	)	PUNCT
ftr-1851	1490	16	.	.	PUNCT
ftr-1851	1491	1	the	the	DET
ftr-1851	1491	2	treasury	treasury	PROPN
ftr-1851	1491	3	department	department	PROPN
ftr-1851	1491	4	has	have	AUX
ftr-1851	1491	5	promulgated	promulgate	VERB
ftr-1851	1491	6	final	final	ADJ
ftr-1851	1491	7	regulations	regulation	NOUN
ftr-1851	1491	8	regarding	regard	VERB
ftr-1851	1491	9	the	the	DET
ftr-1851	1491	10	hope	hope	NOUN
ftr-1851	1491	11	scholarship	scholarship	NOUN
ftr-1851	1491	12	credit	credit	NOUN
ftr-1851	1491	13	and	and	CCONJ
ftr-1851	1491	14	the	the	DET
ftr-1851	1491	15	lifetime	lifetime	NOUN
ftr-1851	1491	16	learning	learn	VERB
ftr-1851	1491	17	credit	credit	NOUN
ftr-1851	1491	18	under	under	ADP
ftr-1851	1491	19	§	§	PROPN
ftr-1851	1491	20	25a	25a	NOUN
ftr-1851	1491	21	.	.	PUNCT
ftr-1851	1492	1	2	2	NUM
ftr-1851	1492	2	.	.	X
ftr-1851	1492	3	notice	notice	VERB
ftr-1851	1492	4	2003	2003	NUM
ftr-1851	1492	5	-	-	SYM
ftr-1851	1492	6	53	53	NUM
ftr-1851	1492	7	,	,	PUNCT
ftr-1851	1492	8	2003	2003	NUM
ftr-1851	1492	9	-	-	SYM
ftr-1851	1492	10	33	33	NUM
ftr-1851	1492	11	i.r.b	i.r.b	NOUN
ftr-1851	1492	12	.	.	PUNCT
ftr-1851	1493	1	(	(	PUNCT
ftr-1851	1493	2	7/31/03	7/31/03	NOUN
ftr-1851	1493	3	)	)	PUNCT
ftr-1851	1493	4	.	.	PUNCT
ftr-1851	1494	1	this	this	DET
ftr-1851	1494	2	notice	notice	NOUN
ftr-1851	1494	3	provides	provide	VERB
ftr-1851	1494	4	guidance	guidance	NOUN
ftr-1851	1494	5	for	for	ADP
ftr-1851	1494	6	reporting	reporting	NOUN
ftr-1851	1494	7	requirements	requirement	NOUN
ftr-1851	1494	8	and	and	CCONJ
ftr-1851	1494	9	transitional	transitional	ADJ
ftr-1851	1494	10	rules	rule	NOUN
ftr-1851	1494	11	applicable	applicable	ADJ
ftr-1851	1494	12	to	to	PART
ftr-1851	1494	13	coverdell	coverdell	VERB
ftr-1851	1494	14	education	education	NOUN
ftr-1851	1494	15	savings	saving	NOUN
ftr-1851	1494	16	accounts	account	NOUN
ftr-1851	1494	17	(	(	PUNCT
ftr-1851	1494	18	"	"	PUNCT
ftr-1851	1494	19	cesas	cesa	NOUN
ftr-1851	1494	20	"	"	PUNCT
ftr-1851	1494	21	)	)	PUNCT
ftr-1851	1494	22	under	under	ADP
ftr-1851	1494	23	§	§	PROPN
ftr-1851	1494	24	530	530	NUM
ftr-1851	1494	25	.	.	PUNCT
ftr-1851	1495	1	vi	vi	X
ftr-1851	1495	2	.	.	PUNCT
ftr-1851	1495	3	corporations	corporation	NOUN
ftr-1851	1495	4	a.	a.	NOUN
ftr-1851	1495	5	entity	entity	NOUN
ftr-1851	1495	6	and	and	CCONJ
ftr-1851	1495	7	formation	formation	NOUN
ftr-1851	1495	8	1	1	NUM
ftr-1851	1495	9	.	.	PUNCT
ftr-1851	1496	1	back	back	ADV
ftr-1851	1496	2	to	to	ADP
ftr-1851	1496	3	back	back	ADV
ftr-1851	1496	4	§	§	PROPN
ftr-1851	1496	5	351	351	NUM
ftr-1851	1496	6	transfers	transfer	NOUN
ftr-1851	1496	7	are	be	AUX
ftr-1851	1496	8	ok	ok	ADJ
ftr-1851	1496	9	.	.	PUNCT
ftr-1851	1497	1	rev	rev	PROPN
ftr-1851	1497	2	.	.	PROPN
ftr-1851	1498	1	rul	rul	PROPN
ftr-1851	1498	2	.	.	PUNCT
ftr-1851	1499	1	2003	2003	NUM
ftr-1851	1499	2	-	-	SYM
ftr-1851	1499	3	51,200321	51,200321	PROPN
ftr-1851	1499	4	i.r.b	i.r.b	NOUN
ftr-1851	1499	5	.	.	PUNCT
ftr-1851	1500	1	938	938	NUM
ftr-1851	1500	2	(	(	PUNCT
ftr-1851	1500	3	5/5/03	5/5/03	NUM
ftr-1851	1500	4	)	)	PUNCT
ftr-1851	1500	5	.	.	PUNCT
ftr-1851	1501	1	w	w	NOUN
ftr-1851	1501	2	corporation	corporation	NOUN
ftr-1851	1501	3	and	and	CCONJ
ftr-1851	1501	4	x	x	PART
ftr-1851	1501	5	corporation	corporation	NOUN
ftr-1851	1501	6	(	(	PUNCT
ftr-1851	1501	7	unrelated	unrelated	ADJ
ftr-1851	1501	8	to	to	ADP
ftr-1851	1501	9	w	w	PROPN
ftr-1851	1501	10	)	)	PUNCT
ftr-1851	1501	11	both	both	PRON
ftr-1851	1501	12	engaged	engage	VERB
ftr-1851	1501	13	in	in	ADP
ftr-1851	1501	14	the	the	DET
ftr-1851	1501	15	same	same	ADJ
ftr-1851	1501	16	line	line	NOUN
ftr-1851	1501	17	of	of	ADP
ftr-1851	1501	18	business	business	NOUN
ftr-1851	1501	19	.	.	PUNCT
ftr-1851	1502	1	w	w	PROPN
ftr-1851	1502	2	's	's	PART
ftr-1851	1502	3	business	business	NOUN
ftr-1851	1502	4	was	be	AUX
ftr-1851	1502	5	worth	worth	ADJ
ftr-1851	1502	6	$	$	SYM
ftr-1851	1502	7	40x	40x	NUM
ftr-1851	1502	8	;	;	PUNCT
ftr-1851	1502	9	x	x	X
ftr-1851	1502	10	's	's	PART
ftr-1851	1502	11	business	business	NOUN
ftr-1851	1502	12	,	,	PUNCT
ftr-1851	1502	13	conducted	conduct	VERB
ftr-1851	1502	14	through	through	ADP
ftr-1851	1502	15	its	its	PRON
ftr-1851	1502	16	subsidiary	subsidiary	NOUN
ftr-1851	1502	17	,	,	PUNCT
ftr-1851	1502	18	y	y	PROPN
ftr-1851	1502	19	corporation	corporation	NOUN
ftr-1851	1502	20	,	,	PUNCT
ftr-1851	1502	21	was	be	AUX
ftr-1851	1502	22	worth	worth	ADJ
ftr-1851	1502	23	$	$	SYM
ftr-1851	1502	24	30x	30x	NUM
ftr-1851	1502	25	.	.	PUNCT
ftr-1851	1503	1	pursuant	pursuant	ADJ
ftr-1851	1503	2	to	to	ADP
ftr-1851	1503	3	a	a	DET
ftr-1851	1503	4	prearranged	prearranged	ADJ
ftr-1851	1503	5	binding	bind	VERB
ftr-1851	1503	6	agreement	agreement	NOUN
ftr-1851	1503	7	w	w	PROPN
ftr-1851	1503	8	and	and	CCONJ
ftr-1851	1503	9	x	x	SYM
ftr-1851	1503	10	consolidated	consolidate	VERB
ftr-1851	1503	11	their	their	PRON
ftr-1851	1503	12	business	business	NOUN
ftr-1851	1503	13	operations	operation	NOUN
ftr-1851	1503	14	in	in	ADP
ftr-1851	1503	15	a	a	DET
ftr-1851	1503	16	new	new	ADJ
ftr-1851	1503	17	corporation	corporation	NOUN
ftr-1851	1503	18	with	with	ADP
ftr-1851	1503	19	a	a	DET
ftr-1851	1503	20	holding	hold	VERB
ftr-1851	1503	21	company	company	NOUN
ftr-1851	1503	22	structure	structure	NOUN
ftr-1851	1503	23	.	.	PUNCT
ftr-1851	1504	1	w	w	PROPN
ftr-1851	1504	2	formed	form	VERB
ftr-1851	1504	3	z	z	NOUN
ftr-1851	1504	4	corporation	corporation	NOUN
ftr-1851	1504	5	by	by	ADP
ftr-1851	1504	6	transferring	transfer	VERB
ftr-1851	1504	7	the	the	DET
ftr-1851	1504	8	business	business	NOUN
ftr-1851	1504	9	assets	asset	NOUN
ftr-1851	1504	10	to	to	ADP
ftr-1851	1504	11	z	z	PROPN
ftr-1851	1504	12	in	in	ADP
ftr-1851	1504	13	exchange	exchange	NOUN
ftr-1851	1504	14	for	for	ADP
ftr-1851	1504	15	all	all	PRON
ftr-1851	1504	16	of	of	ADP
ftr-1851	1504	17	z	z	PROPN
ftr-1851	1504	18	's	's	PART
ftr-1851	1504	19	stock	stock	NOUN
ftr-1851	1504	20	.	.	PUNCT
ftr-1851	1505	1	w	w	PROPN
ftr-1851	1505	2	immediately	immediately	ADV
ftr-1851	1505	3	contributed	contribute	VERB
ftr-1851	1505	4	the	the	DET
ftr-1851	1505	5	z	z	NOUN
ftr-1851	1505	6	stock	stock	NOUN
ftr-1851	1505	7	to	to	ADP
ftr-1851	1505	8	y	y	PROPN
ftr-1851	1505	9	in	in	ADP
ftr-1851	1505	10	exchange	exchange	NOUN
ftr-1851	1505	11	for	for	ADP
ftr-1851	1505	12	y	y	PROPN
ftr-1851	1505	13	stock	stock	NOUN
ftr-1851	1505	14	of	of	ADP
ftr-1851	1505	15	y	y	PROPN
ftr-1851	1505	16	and	and	CCONJ
ftr-1851	1505	17	x	x	PRON
ftr-1851	1505	18	simultaneously	simultaneously	ADV
ftr-1851	1505	19	contributed	contribute	VERB
ftr-1851	1505	20	$	$	SYM
ftr-1851	1505	21	30x	30x	NUM
ftr-1851	1505	22	to	to	ADP
ftr-1851	1505	23	y	y	PROPN
ftr-1851	1505	24	(	(	PUNCT
ftr-1851	1505	25	to	to	PART
ftr-1851	1505	26	meet	meet	VERB
ftr-1851	1505	27	the	the	DET
ftr-1851	1505	28	capital	capital	NOUN
ftr-1851	1505	29	needs	need	NOUN
ftr-1851	1505	30	of	of	ADP
ftr-1851	1505	31	the	the	DET
ftr-1851	1505	32	business	business	NOUN
ftr-1851	1505	33	)	)	PUNCT
ftr-1851	1505	34	in	in	ADP
ftr-1851	1505	35	exchange	exchange	NOUN
ftr-1851	1505	36	for	for	ADP
ftr-1851	1505	37	additional	additional	ADJ
ftr-1851	1505	38	stock	stock	NOUN
ftr-1851	1505	39	of	of	ADP
ftr-1851	1505	40	y.	y.	PROPN
ftr-1851	1505	41	w	w	PROPN
ftr-1851	1505	42	and	and	CCONJ
ftr-1851	1505	43	x	x	PRON
ftr-1851	1505	44	owned	own	VERB
ftr-1851	1505	45	40	40	NUM
ftr-1851	1505	46	percent	percent	NOUN
ftr-1851	1505	47	and	and	CCONJ
ftr-1851	1505	48	60	60	NUM
ftr-1851	1505	49	percent	percent	NOUN
ftr-1851	1505	50	,	,	PUNCT
ftr-1851	1505	51	respectively	respectively	ADV
ftr-1851	1505	52	,	,	PUNCT
ftr-1851	1505	53	of	of	ADP
ftr-1851	1505	54	the	the	DET
ftr-1851	1505	55	y	y	PROPN
ftr-1851	1505	56	stock	stock	NOUN
ftr-1851	1505	57	.	.	PUNCT
ftr-1851	1506	1	y	y	PROPN
ftr-1851	1506	2	,	,	PUNCT
ftr-1851	1506	3	in	in	ADP
ftr-1851	1506	4	turn	turn	NOUN
ftr-1851	1506	5	,	,	PUNCT
ftr-1851	1506	6	transferred	transfer	VERB
ftr-1851	1506	7	all	all	PRON
ftr-1851	1506	8	of	of	ADP
ftr-1851	1506	9	its	its	PRON
ftr-1851	1506	10	assets	asset	NOUN
ftr-1851	1506	11	to	to	PART
ftr-1851	1506	12	z.	z.	PROPN
ftr-1851	1506	13	viewed	view	VERB
ftr-1851	1506	14	separately	separately	ADV
ftr-1851	1506	15	,	,	PUNCT
ftr-1851	1506	16	each	each	PRON
ftr-1851	1506	17	of	of	ADP
ftr-1851	1506	18	the	the	DET
ftr-1851	1506	19	first	first	ADJ
ftr-1851	1506	20	transfer	transfer	NOUN
ftr-1851	1506	21	,	,	PUNCT
ftr-1851	1506	22	the	the	DET
ftr-1851	1506	23	combined	combined	ADJ
ftr-1851	1506	24	second	second	ADJ
ftr-1851	1506	25	and	and	CCONJ
ftr-1851	1506	26	third	third	ADJ
ftr-1851	1506	27	transfers	transfer	NOUN
ftr-1851	1506	28	,	,	PUNCT
ftr-1851	1506	29	and	and	CCONJ
ftr-1851	1506	30	fourth	fourth	ADJ
ftr-1851	1506	31	transfer	transfer	NOUN
ftr-1851	1506	32	qualifies	qualify	VERB
ftr-1851	1506	33	as	as	ADP
ftr-1851	1506	34	a	a	DET
ftr-1851	1506	35	transfer	transfer	NOUN
ftr-1851	1506	36	described	describe	VERB
ftr-1851	1506	37	in	in	ADP
ftr-1851	1506	38	§	§	PROPN
ftr-1851	1506	39	351	351	NUM
ftr-1851	1506	40	.	.	PUNCT
ftr-1851	1507	1	the	the	DET
ftr-1851	1507	2	irs	irs	PROPN
ftr-1851	1507	3	ruled	rule	VERB
ftr-1851	1507	4	that	that	SCONJ
ftr-1851	1507	5	the	the	DET
ftr-1851	1507	6	second	second	ADJ
ftr-1851	1507	7	transfer	transfer	NOUN
ftr-1851	1507	8	w	w	NOUN
ftr-1851	1507	9	's	's	PART
ftr-1851	1507	10	transfer	transfer	NOUN
ftr-1851	1507	11	of	of	ADP
ftr-1851	1507	12	its	its	PRON
ftr-1851	1507	13	z	z	NOUN
ftr-1851	1507	14	stock	stock	NOUN
ftr-1851	1507	15	to	to	ADP
ftr-1851	1507	16	y	y	PROPN
ftr-1851	1507	17	did	do	AUX
ftr-1851	1507	18	not	not	PART
ftr-1851	1507	19	cause	cause	VERB
ftr-1851	1507	20	the	the	DET
ftr-1851	1507	21	first	first	ADJ
ftr-1851	1507	22	transfer	transfer	NOUN
ftr-1851	1507	23	w	w	NOUN
ftr-1851	1507	24	's	's	PART
ftr-1851	1507	25	transfer	transfer	NOUN
ftr-1851	1507	26	of	of	ADP
ftr-1851	1507	27	assets	asset	NOUN
ftr-1851	1507	28	to	to	ADP
ftr-1851	1507	29	z	z	NOUN
ftr-1851	1507	30	to	to	PART
ftr-1851	1507	31	fail	fail	VERB
ftr-1851	1507	32	the	the	DET
ftr-1851	1507	33	control	control	NOUN
ftr-1851	1507	34	requirement	requirement	NOUN
ftr-1851	1507	35	of	of	ADP
ftr-1851	1507	36	§	§	PROPN
ftr-1851	1507	37	351	351	NUM
ftr-1851	1507	38	,	,	PUNCT
ftr-1851	1507	39	even	even	ADV
ftr-1851	1507	40	though	though	SCONJ
ftr-1851	1507	41	both	both	DET
ftr-1851	1507	42	transfers	transfer	NOUN
ftr-1851	1507	43	were	be	AUX
ftr-1851	1507	44	undertaken	undertake	VERB
ftr-1851	1507	45	pursuant	pursuant	ADV
ftr-1851	1507	46	to	to	ADP
ftr-1851	1507	47	a	a	DET
ftr-1851	1507	48	prearranged	prearranged	ADJ
ftr-1851	1507	49	binding	bind	VERB
ftr-1851	1507	50	agreement	agreement	NOUN
ftr-1851	1507	51	.	.	PUNCT
ftr-1851	1508	1	citing	cite	VERB
ftr-1851	1508	2	rev	rev	PROPN
ftr-1851	1508	3	.	.	PROPN
ftr-1851	1508	4	rul	rul	NOUN
ftr-1851	1508	5	.	.	PUNCT
ftr-1851	1509	1	84	84	NUM
ftr-1851	1509	2	-	-	SYM
ftr-1851	1509	3	111	111	NUM
ftr-1851	1509	4	,	,	PUNCT
ftr-1851	1509	5	1984	1984	NUM
ftr-1851	1509	6	-	-	SYM
ftr-1851	1509	7	2	2	NUM
ftr-1851	1509	8	c.b	c.b	PROPN
ftr-1851	1509	9	.	.	PROPN
ftr-1851	1509	10	88	88	NUM
ftr-1851	1509	11	(	(	PUNCT
ftr-1851	1509	12	situation	situation	NOUN
ftr-1851	1509	13	1	1	NUM
ftr-1851	1509	14	)	)	PUNCT
ftr-1851	1509	15	,	,	PUNCT
ftr-1851	1509	16	the	the	DET
ftr-1851	1509	17	irs	irs	PROPN
ftr-1851	1509	18	concluded	conclude	VERB
ftr-1851	1509	19	that	that	SCONJ
ftr-1851	1509	20	treating	treat	VERB
ftr-1851	1509	21	a	a	DET
ftr-1851	1509	22	transfer	transfer	NOUN
ftr-1851	1509	23	of	of	ADP
ftr-1851	1509	24	property	property	NOUN
ftr-1851	1509	25	that	that	PRON
ftr-1851	1509	26	is	be	AUX
ftr-1851	1509	27	followed	follow	VERB
ftr-1851	1509	28	by	by	ADP
ftr-1851	1509	29	a	a	DET
ftr-1851	1509	30	nontaxable	nontaxable	ADJ
ftr-1851	1509	31	disposition	disposition	NOUN
ftr-1851	1509	32	of	of	ADP
ftr-1851	1509	33	the	the	DET
ftr-1851	1509	34	stock	stock	NOUN
ftr-1851	1509	35	received	receive	VERB
ftr-1851	1509	36	as	as	ADP
ftr-1851	1509	37	a	a	DET
ftr-1851	1509	38	§	§	ADJ
ftr-1851	1509	39	351	351	NUM
ftr-1851	1509	40	transaction	transaction	NOUN
ftr-1851	1509	41	is	be	AUX
ftr-1851	1509	42	"	"	PUNCT
ftr-1851	1509	43	not	not	PART
ftr-1851	1509	44	necessarily	necessarily	ADV
ftr-1851	1509	45	inconsistent	inconsistent	ADJ
ftr-1851	1509	46	with	with	ADP
ftr-1851	1509	47	the	the	DET
ftr-1851	1509	48	purposes	purpose	NOUN
ftr-1851	1509	49	of	of	ADP
ftr-1851	1509	50	§	§	PROPN
ftr-1851	1509	51	351	351	NUM
ftr-1851	1509	52	.	.	PUNCT
ftr-1851	1509	53	"	"	PUNCT
ftr-1851	1510	1	the	the	DET
ftr-1851	1510	2	irs	irs	PROPN
ftr-1851	1510	3	distinguished	distinguished	PROPN
ftr-1851	1510	4	rev	rev	PROPN
ftr-1851	1510	5	.	.	PUNCT
ftr-1851	1510	6	rul	rul	NOUN
ftr-1851	1510	7	.	.	PUNCT
ftr-1851	1511	1	70	70	NUM
ftr-1851	1511	2	-	-	SYM
ftr-1851	1511	3	140	140	NUM
ftr-1851	1511	4	,	,	PUNCT
ftr-1851	1511	5	1970	1970	NUM
ftr-1851	1511	6	-	-	SYM
ftr-1851	1511	7	1	1	NUM
ftr-1851	1511	8	c.b	c.b	PROPN
ftr-1851	1511	9	.	.	PROPN
ftr-1851	1511	10	73	73	NUM
ftr-1851	1511	11	,	,	PUNCT
ftr-1851	1511	12	in	in	ADP
ftr-1851	1511	13	which	which	PRON
ftr-1851	1511	14	a	a	DET
ftr-1851	1511	15	transfer	transfer	NOUN
ftr-1851	1511	16	of	of	ADP
ftr-1851	1511	17	assets	asset	NOUN
ftr-1851	1511	18	of	of	ADP
ftr-1851	1511	19	a	a	DET
ftr-1851	1511	20	proprietorship	proprietorship	NOUN
ftr-1851	1511	21	to	to	ADP
ftr-1851	1511	22	a	a	DET
ftr-1851	1511	23	controlled	control	VERB
ftr-1851	1511	24	corporation	corporation	NOUN
ftr-1851	1511	25	,	,	PUNCT
ftr-1851	1511	26	followed	follow	VERB
ftr-1851	1511	27	by	by	ADP
ftr-1851	1511	28	an	an	DET
ftr-1851	1511	29	exchange	exchange	NOUN
ftr-1851	1511	30	of	of	ADP
ftr-1851	1511	31	the	the	DET
ftr-1851	1511	32	subsidiary	subsidiary	NOUN
ftr-1851	1511	33	's	's	PART
ftr-1851	1511	34	stock	stock	NOUN
ftr-1851	1511	35	for	for	ADP
ftr-1851	1511	36	stock	stock	NOUN
ftr-1851	1511	37	of	of	ADP
ftr-1851	1511	38	an	an	DET
ftr-1851	1511	39	unrelated	unrelated	ADJ
ftr-1851	1511	40	,	,	PUNCT
ftr-1851	1511	41	widely	widely	ADV
ftr-1851	1511	42	held	hold	VERB
ftr-1851	1511	43	corporation	corporation	NOUN
ftr-1851	1511	44	was	be	AUX
ftr-1851	1511	45	treated	treat	VERB
ftr-1851	1511	46	as	as	ADP
ftr-1851	1511	47	a	a	DET
ftr-1851	1511	48	direct	direct	ADJ
ftr-1851	1511	49	transfer	transfer	NOUN
ftr-1851	1511	50	of	of	ADP
ftr-1851	1511	51	assets	asset	NOUN
ftr-1851	1511	52	to	to	ADP
ftr-1851	1511	53	the	the	DET
ftr-1851	1511	54	other	other	ADJ
ftr-1851	1511	55	corporation	corporation	NOUN
ftr-1851	1511	56	in	in	ADP
ftr-1851	1511	57	a	a	DET
ftr-1851	1511	58	taxable	taxable	ADJ
ftr-1851	1511	59	transaction	transaction	NOUN
ftr-1851	1511	60	.	.	PUNCT
ftr-1851	1512	1	in	in	ADP
ftr-1851	1512	2	rev	rev	PROPN
ftr-1851	1512	3	.	.	PUNCT
ftr-1851	1512	4	rul	rul	NOUN
ftr-1851	1512	5	.	.	PUNCT
ftr-1851	1513	1	70	70	NUM
ftr-1851	1513	2	-	-	SYM
ftr-1851	1513	3	140	140	NUM
ftr-1851	1513	4	no	no	DET
ftr-1851	1513	5	alternative	alternative	ADJ
ftr-1851	1513	6	form	form	NOUN
ftr-1851	1513	7	of	of	ADP
ftr-1851	1513	8	transaction	transaction	NOUN
ftr-1851	1513	9	could	could	AUX
ftr-1851	1513	10	[	[	X
ftr-1851	1513	11	vol6	vol6	PROPN
ftr-1851	1513	12	:	:	PUNCT
ftr-1851	1513	13	si	si	PROPN
ftr-1851	1513	14	recent	recent	ADJ
ftr-1851	1513	15	developments	development	NOUN
ftr-1851	1513	16	in	in	ADP
ftr-1851	1513	17	federal	federal	ADJ
ftr-1851	1513	18	income	income	NOUN
ftr-1851	1513	19	taxation	taxation	NOUN
ftr-1851	1513	20	have	have	AUX
ftr-1851	1513	21	qualified	qualify	VERB
ftr-1851	1513	22	for	for	ADP
ftr-1851	1513	23	nonrecognition	nonrecognition	NOUN
ftr-1851	1513	24	.	.	PUNCT
ftr-1851	1514	1	in	in	ADP
ftr-1851	1514	2	the	the	DET
ftr-1851	1514	3	instant	instant	ADJ
ftr-1851	1514	4	case	case	NOUN
ftr-1851	1514	5	,	,	PUNCT
ftr-1851	1514	6	however	however	ADV
ftr-1851	1514	7	,	,	PUNCT
ftr-1851	1514	8	w	w	PROPN
ftr-1851	1514	9	's	's	PART
ftr-1851	1514	10	transfer	transfer	NOUN
ftr-1851	1514	11	of	of	ADP
ftr-1851	1514	12	the	the	DET
ftr-1851	1514	13	business	business	NOUN
ftr-1851	1514	14	assets	asset	NOUN
ftr-1851	1514	15	to	to	ADP
ftr-1851	1514	16	z	z	PROPN
ftr-1851	1514	17	was	be	AUX
ftr-1851	1514	18	not	not	PART
ftr-1851	1514	19	necessary	necessary	ADJ
ftr-1851	1514	20	for	for	SCONJ
ftr-1851	1514	21	w	w	PROPN
ftr-1851	1514	22	and	and	CCONJ
ftr-1851	1514	23	x	x	VERB
ftr-1851	1514	24	to	to	PART
ftr-1851	1514	25	combine	combine	VERB
ftr-1851	1514	26	their	their	PRON
ftr-1851	1514	27	businesses	business	NOUN
ftr-1851	1514	28	in	in	ADP
ftr-1851	1514	29	a	a	DET
ftr-1851	1514	30	holding	hold	VERB
ftr-1851	1514	31	company	company	NOUN
ftr-1851	1514	32	structure	structure	NOUN
ftr-1851	1514	33	that	that	PRON
ftr-1851	1514	34	would	would	AUX
ftr-1851	1514	35	have	have	AUX
ftr-1851	1514	36	qualified	qualify	VERB
ftr-1851	1514	37	under	under	ADP
ftr-1851	1514	38	§	§	PROPN
ftr-1851	1514	39	351	351	NUM
ftr-1851	1514	40	.	.	PUNCT
ftr-1851	1515	1	if	if	SCONJ
ftr-1851	1515	2	in	in	ADP
ftr-1851	1515	3	exchange	exchange	NOUN
ftr-1851	1515	4	for	for	ADP
ftr-1851	1515	5	y	y	PROPN
ftr-1851	1515	6	stock	stock	NOUN
ftr-1851	1515	7	,	,	PUNCT
ftr-1851	1515	8	w	w	PROPN
ftr-1851	1515	9	had	have	AUX
ftr-1851	1515	10	transferred	transfer	VERB
ftr-1851	1515	11	the	the	DET
ftr-1851	1515	12	assets	asset	NOUN
ftr-1851	1515	13	to	to	ADP
ftr-1851	1515	14	y	y	PROPN
ftr-1851	1515	15	and	and	CCONJ
ftr-1851	1515	16	x	x	PRON
ftr-1851	1515	17	had	have	AUX
ftr-1851	1515	18	transferred	transfer	VERB
ftr-1851	1515	19	$	$	SYM
ftr-1851	1515	20	30x	30x	NUM
ftr-1851	1515	21	to	to	ADP
ftr-1851	1515	22	y	y	NOUN
ftr-1851	1515	23	,	,	PUNCT
ftr-1851	1515	24	and	and	CCONJ
ftr-1851	1515	25	y	y	PROPN
ftr-1851	1515	26	had	have	AUX
ftr-1851	1515	27	transferred	transfer	VERB
ftr-1851	1515	28	the	the	DET
ftr-1851	1515	29	business	business	NOUN
ftr-1851	1515	30	to	to	ADP
ftr-1851	1515	31	z	z	PROPN
ftr-1851	1515	32	in	in	ADP
ftr-1851	1515	33	exchange	exchange	NOUN
ftr-1851	1515	34	for	for	ADP
ftr-1851	1515	35	all	all	PRON
ftr-1851	1515	36	of	of	ADP
ftr-1851	1515	37	the	the	DET
ftr-1851	1515	38	z	z	NOUN
ftr-1851	1515	39	stock	stock	NOUN
ftr-1851	1515	40	,	,	PUNCT
ftr-1851	1515	41	the	the	DET
ftr-1851	1515	42	transfers	transfer	NOUN
ftr-1851	1515	43	would	would	AUX
ftr-1851	1515	44	have	have	AUX
ftr-1851	1515	45	would	would	AUX
ftr-1851	1515	46	have	have	AUX
ftr-1851	1515	47	qualified	qualify	VERB
ftr-1851	1515	48	under	under	ADP
ftr-1851	1515	49	§	§	PROPN
ftr-1851	1515	50	351	351	NUM
ftr-1851	1515	51	.	.	PUNCT
ftr-1851	1516	1	[	[	X
ftr-1851	1516	2	see	see	NOUN
ftr-1851	1516	3	rev	rev	PROPN
ftr-1851	1516	4	.	.	PROPN
ftr-1851	1516	5	rul	rul	PROPN
ftr-1851	1516	6	.	.	PUNCT
ftr-1851	1517	1	83	83	NUM
ftr-1851	1517	2	-	-	SYM
ftr-1851	1517	3	34	34	NUM
ftr-1851	1517	4	;	;	PUNCT
ftr-1851	1517	5	rev	rev	X
ftr-1851	1517	6	.	.	PROPN
ftr-1851	1517	7	rul	rul	PROPN
ftr-1851	1517	8	.	.	PUNCT
ftr-1851	1518	1	77449	77449	NUM
ftr-1851	1518	2	.	.	PUNCT
ftr-1851	1518	3	]	]	X
ftr-1851	1519	1	2	2	X
ftr-1851	1519	2	.	.	X
ftr-1851	1519	3	an	an	DET
ftr-1851	1519	4	anprm	anprm	NOUN
ftr-1851	1519	5	announcing	announce	VERB
ftr-1851	1519	6	that	that	SCONJ
ftr-1851	1519	7	the	the	DET
ftr-1851	1519	8	treasury	treasury	NOUN
ftr-1851	1519	9	intends	intend	VERB
ftr-1851	1519	10	to	to	PART
ftr-1851	1519	11	amend	amend	VERB
ftr-1851	1519	12	the	the	DET
ftr-1851	1519	13	code	code	NOUN
ftr-1851	1519	14	via	via	ADP
ftr-1851	1519	15	regulations	regulation	NOUN
ftr-1851	1519	16	and	and	CCONJ
ftr-1851	1519	17	this	this	DET
ftr-1851	1519	18	time	time	NOUN
ftr-1851	1519	19	it	it	PRON
ftr-1851	1519	20	might	might	AUX
ftr-1851	1519	21	actually	actually	ADV
ftr-1851	1519	22	have	have	VERB
ftr-1851	1519	23	the	the	DET
ftr-1851	1519	24	statutory	statutory	ADJ
ftr-1851	1519	25	authority	authority	NOUN
ftr-1851	1519	26	to	to	PART
ftr-1851	1519	27	do	do	AUX
ftr-1851	1519	28	so	so	ADV
ftr-1851	1519	29	.	.	PUNCT
ftr-1851	1520	1	reg100818	reg100818	PROPN
ftr-1851	1520	2	-	-	PUNCT
ftr-1851	1520	3	01	01	NUM
ftr-1851	1520	4	,	,	PUNCT
ftr-1851	1520	5	liabilities	liability	NOUN
ftr-1851	1520	6	assumed	assume	VERB
ftr-1851	1520	7	in	in	ADP
ftr-1851	1520	8	certain	certain	ADJ
ftr-1851	1520	9	transactions	transaction	NOUN
ftr-1851	1520	10	,	,	PUNCT
ftr-1851	1520	11	68	68	NUM
ftr-1851	1520	12	f.r	f.r	NOUN
ftr-1851	1520	13	.	.	NOUN
ftr-1851	1520	14	23931	23931	NUM
ftr-1851	1520	15	(	(	PUNCT
ftr-1851	1520	16	5/6/03	5/6/03	NUM
ftr-1851	1520	17	)	)	PUNCT
ftr-1851	1520	18	.	.	PUNCT
ftr-1851	1521	1	the	the	DET
ftr-1851	1521	2	irs	irs	PROPN
ftr-1851	1521	3	and	and	CCONJ
ftr-1851	1521	4	treasury	treasury	PROPN
ftr-1851	1521	5	are	be	AUX
ftr-1851	1521	6	concerned	concerned	ADJ
ftr-1851	1521	7	that	that	SCONJ
ftr-1851	1521	8	§	§	PROPN
ftr-1851	1521	9	§	§	PROPN
ftr-1851	1521	10	357(d	357(d	PROPN
ftr-1851	1521	11	)	)	PUNCT
ftr-1851	1521	12	and	and	CCONJ
ftr-1851	1521	13	362(d	362(d	NUM
ftr-1851	1521	14	)	)	PUNCT
ftr-1851	1522	1	[	[	AUX
ftr-1851	1522	2	providing	provide	VERB
ftr-1851	1522	3	rules	rule	NOUN
ftr-1851	1522	4	for	for	ADP
ftr-1851	1522	5	determining	determine	VERB
ftr-1851	1522	6	the	the	DET
ftr-1851	1522	7	amount	amount	NOUN
ftr-1851	1522	8	of	of	ADP
ftr-1851	1522	9	liability	liability	NOUN
ftr-1851	1522	10	treated	treat	VERB
ftr-1851	1522	11	as	as	SCONJ
ftr-1851	1522	12	assumed	assume	VERB
ftr-1851	1522	13	for	for	ADP
ftr-1851	1522	14	purposes	purpose	NOUN
ftr-1851	1522	15	of	of	ADP
ftr-1851	1522	16	§	§	PROPN
ftr-1851	1522	17	§	§	PROPN
ftr-1851	1522	18	357	357	NUM
ftr-1851	1522	19	,	,	PUNCT
ftr-1851	1522	20	358(d	358(d	PROPN
ftr-1851	1522	21	)	)	PUNCT
ftr-1851	1522	22	,	,	PUNCT
ftr-1851	1522	23	358(h	358(h	PROPN
ftr-1851	1522	24	)	)	PUNCT
ftr-1851	1522	25	,	,	PUNCT
ftr-1851	1522	26	362(d	362(d	NUM
ftr-1851	1522	27	)	)	PUNCT
ftr-1851	1522	28	,	,	PUNCT
ftr-1851	1522	29	368(a)(1)(c	368(a)(1)(c	NUM
ftr-1851	1522	30	)	)	PUNCT
ftr-1851	1522	31	,	,	PUNCT
ftr-1851	1522	32	and	and	CCONJ
ftr-1851	1522	33	368(a)(2)(b	368(a)(2)(b	NUM
ftr-1851	1522	34	)	)	PUNCT
ftr-1851	1522	35	]	]	PUNCT
ftr-1851	1522	36	,	,	PUNCT
ftr-1851	1522	37	enacted	enact	VERB
ftr-1851	1522	38	as	as	ADP
ftr-1851	1522	39	part	part	NOUN
ftr-1851	1522	40	of	of	ADP
ftr-1851	1522	41	the	the	DET
ftr-1851	1522	42	miscellaneous	miscellaneous	ADJ
ftr-1851	1522	43	trade	trade	NOUN
ftr-1851	1522	44	and	and	CCONJ
ftr-1851	1522	45	technical	technical	ADJ
ftr-1851	1522	46	corrections	correction	NOUN
ftr-1851	1522	47	act	act	NOUN
ftr-1851	1522	48	of	of	ADP
ftr-1851	1522	49	1999	1999	NUM
ftr-1851	1522	50	,	,	PUNCT
ftr-1851	1522	51	public	public	ADJ
ftr-1851	1522	52	law	law	NOUN
ftr-1851	1522	53	106	106	NUM
ftr-1851	1522	54	-	-	SYM
ftr-1851	1522	55	36	36	NUM
ftr-1851	1522	56	,	,	PUNCT
ftr-1851	1522	57	113	113	NUM
ftr-1851	1522	58	stat	stat	NOUN
ftr-1851	1522	59	.	.	PUNCT
ftr-1851	1523	1	127	127	NUM
ftr-1851	1523	2	,	,	PUNCT
ftr-1851	1523	3	do	do	AUX
ftr-1851	1523	4	not	not	PART
ftr-1851	1523	5	always	always	ADV
ftr-1851	1523	6	produce	produce	VERB
ftr-1851	1523	7	appropriate	appropriate	ADJ
ftr-1851	1523	8	results	result	NOUN
ftr-1851	1523	9	and	and	CCONJ
ftr-1851	1523	10	that	that	SCONJ
ftr-1851	1523	11	it	it	PRON
ftr-1851	1523	12	might	might	AUX
ftr-1851	1523	13	be	be	AUX
ftr-1851	1523	14	desirable	desirable	ADJ
ftr-1851	1523	15	to	to	PART
ftr-1851	1523	16	modify	modify	VERB
ftr-1851	1523	17	certain	certain	ADJ
ftr-1851	1523	18	rules	rule	NOUN
ftr-1851	1523	19	by	by	ADP
ftr-1851	1523	20	regulation	regulation	NOUN
ftr-1851	1523	21	,	,	PUNCT
ftr-1851	1523	22	as	as	SCONJ
ftr-1851	1523	23	permitted	permit	VERB
ftr-1851	1523	24	by	by	ADP
ftr-1851	1523	25	§	§	PROPN
ftr-1851	1523	26	357(d)(3	357(d)(3	NUM
ftr-1851	1523	27	)	)	PUNCT
ftr-1851	1523	28	.	.	PUNCT
ftr-1851	1524	1	this	this	DET
ftr-1851	1524	2	notice	notice	NOUN
ftr-1851	1524	3	explains	explain	VERB
ftr-1851	1524	4	the	the	DET
ftr-1851	1524	5	issues	issue	NOUN
ftr-1851	1524	6	and	and	CCONJ
ftr-1851	1524	7	the	the	DET
ftr-1851	1524	8	rules	rule	NOUN
ftr-1851	1524	9	the	the	DET
ftr-1851	1524	10	irs	irs	PROPN
ftr-1851	1524	11	and	and	CCONJ
ftr-1851	1524	12	treasury	treasury	PROPN
ftr-1851	1524	13	are	be	AUX
ftr-1851	1524	14	considering	consider	VERB
ftr-1851	1524	15	proposing	propose	VERB
ftr-1851	1524	16	.	.	PUNCT
ftr-1851	1525	1	the	the	DET
ftr-1851	1525	2	major	major	ADJ
ftr-1851	1525	3	proposals	proposal	NOUN
ftr-1851	1525	4	are	be	AUX
ftr-1851	1525	5	as	as	SCONJ
ftr-1851	1525	6	follows	follow	VERB
ftr-1851	1525	7	:	:	PUNCT
ftr-1851	1525	8	0	0	PUNCT
ftr-1851	1525	9	(	(	PUNCT
ftr-1851	1525	10	1	1	NUM
ftr-1851	1525	11	)	)	PUNCT
ftr-1851	1525	12	to	to	PART
ftr-1851	1525	13	modify	modify	VERB
ftr-1851	1525	14	§	§	PROPN
ftr-1851	1525	15	357(d)(1)(b	357(d)(1)(b	PROPN
ftr-1851	1525	16	)	)	PUNCT
ftr-1851	1525	17	to	to	PART
ftr-1851	1525	18	provide	provide	VERB
ftr-1851	1525	19	that	that	SCONJ
ftr-1851	1525	20	if	if	SCONJ
ftr-1851	1525	21	the	the	DET
ftr-1851	1525	22	transferor	transferor	NOUN
ftr-1851	1525	23	and	and	CCONJ
ftr-1851	1525	24	the	the	DET
ftr-1851	1525	25	transferee	transferee	NOUN
ftr-1851	1525	26	have	have	VERB
ftr-1851	1525	27	no	no	DET
ftr-1851	1525	28	agreement	agreement	NOUN
ftr-1851	1525	29	regarding	regard	VERB
ftr-1851	1525	30	the	the	DET
ftr-1851	1525	31	satisfaction	satisfaction	NOUN
ftr-1851	1525	32	of	of	ADP
ftr-1851	1525	33	a	a	DET
ftr-1851	1525	34	nonrecourse	nonrecourse	NOUN
ftr-1851	1525	35	liability	liability	NOUN
ftr-1851	1525	36	,	,	PUNCT
ftr-1851	1525	37	the	the	DET
ftr-1851	1525	38	transferee	transferee	NOUN
ftr-1851	1525	39	will	will	AUX
ftr-1851	1525	40	not	not	PART
ftr-1851	1525	41	be	be	AUX
ftr-1851	1525	42	treated	treat	VERB
ftr-1851	1525	43	as	as	ADP
ftr-1851	1525	44	assuming	assume	VERB
ftr-1851	1525	45	the	the	DET
ftr-1851	1525	46	entire	entire	ADJ
ftr-1851	1525	47	amount	amount	NOUN
ftr-1851	1525	48	of	of	ADP
ftr-1851	1525	49	the	the	DET
ftr-1851	1525	50	nonrecourse	nonrecourse	NOUN
ftr-1851	1525	51	liability	liability	NOUN
ftr-1851	1525	52	;	;	PUNCT
ftr-1851	1525	53	if	if	SCONJ
ftr-1851	1525	54	one	one	NUM
ftr-1851	1525	55	or	or	CCONJ
ftr-1851	1525	56	more	more	ADJ
ftr-1851	1525	57	of	of	ADP
ftr-1851	1525	58	the	the	DET
ftr-1851	1525	59	assets	asset	NOUN
ftr-1851	1525	60	that	that	PRON
ftr-1851	1525	61	secure	secure	VERB
ftr-1851	1525	62	a	a	DET
ftr-1851	1525	63	nonrecourse	nonrecourse	NOUN
ftr-1851	1525	64	liability	liability	NOUN
ftr-1851	1525	65	are	be	AUX
ftr-1851	1525	66	transferred	transfer	VERB
ftr-1851	1525	67	to	to	ADP
ftr-1851	1525	68	a	a	DET
ftr-1851	1525	69	transferee	transferee	NOUN
ftr-1851	1525	70	,	,	PUNCT
ftr-1851	1525	71	the	the	DET
ftr-1851	1525	72	transferee	transferee	NOUN
ftr-1851	1525	73	would	would	AUX
ftr-1851	1525	74	be	be	AUX
ftr-1851	1525	75	treated	treat	VERB
ftr-1851	1525	76	as	as	ADP
ftr-1851	1525	77	assuming	assume	VERB
ftr-1851	1525	78	a	a	DET
ftr-1851	1525	79	pro	pro	ADJ
ftr-1851	1525	80	rata	rata	ADJ
ftr-1851	1525	81	amount	amount	NOUN
ftr-1851	1525	82	of	of	ADP
ftr-1851	1525	83	the	the	DET
ftr-1851	1525	84	nonrecourse	nonrecourse	NOUN
ftr-1851	1525	85	liability	liability	NOUN
ftr-1851	1525	86	,	,	PUNCT
ftr-1851	1525	87	based	base	VERB
ftr-1851	1525	88	on	on	ADP
ftr-1851	1525	89	relative	relative	ADJ
ftr-1851	1525	90	fair	fair	ADJ
ftr-1851	1525	91	market	market	NOUN
ftr-1851	1525	92	values	value	NOUN
ftr-1851	1525	93	of	of	ADP
ftr-1851	1525	94	the	the	DET
ftr-1851	1525	95	transferred	transfer	VERB
ftr-1851	1525	96	assets	asset	NOUN
ftr-1851	1525	97	securing	secure	VERB
ftr-1851	1525	98	the	the	DET
ftr-1851	1525	99	liability	liability	NOUN
ftr-1851	1525	100	and	and	CCONJ
ftr-1851	1525	101	the	the	DET
ftr-1851	1525	102	fair	fair	ADJ
ftr-1851	1525	103	market	market	NOUN
ftr-1851	1525	104	value	value	NOUN
ftr-1851	1525	105	of	of	ADP
ftr-1851	1525	106	all	all	PRON
ftr-1851	1525	107	of	of	ADP
ftr-1851	1525	108	the	the	DET
ftr-1851	1525	109	assets	asset	NOUN
ftr-1851	1525	110	securing	secure	VERB
ftr-1851	1525	111	the	the	DET
ftr-1851	1525	112	liability	liability	NOUN
ftr-1851	1525	113	that	that	PRON
ftr-1851	1525	114	are	be	AUX
ftr-1851	1525	115	retained	retain	VERB
ftr-1851	1525	116	by	by	ADP
ftr-1851	1525	117	the	the	DET
ftr-1851	1525	118	transferor	transferor	NOUN
ftr-1851	1525	119	.	.	PUNCT
ftr-1851	1526	1	•	•	NUM
ftr-1851	1526	2	(	(	PUNCT
ftr-1851	1526	3	2	2	NUM
ftr-1851	1526	4	)	)	PUNCT
ftr-1851	1526	5	to	to	PART
ftr-1851	1526	6	treat	treat	VERB
ftr-1851	1526	7	a	a	DET
ftr-1851	1526	8	transferee	transferee	NOUN
ftr-1851	1526	9	's	's	PART
ftr-1851	1526	10	express	express	ADJ
ftr-1851	1526	11	assumption	assumption	NOUN
ftr-1851	1526	12	of	of	ADP
ftr-1851	1526	13	a	a	DET
ftr-1851	1526	14	nonrecourse	nonrecourse	NOUN
ftr-1851	1526	15	debt	debt	NOUN
ftr-1851	1526	16	of	of	ADP
ftr-1851	1526	17	the	the	DET
ftr-1851	1526	18	transferor	transferor	NOUN
ftr-1851	1526	19	as	as	ADP
ftr-1851	1526	20	a	a	DET
ftr-1851	1526	21	debt	debt	NOUN
ftr-1851	1526	22	assumption	assumption	NOUN
ftr-1851	1526	23	even	even	ADV
ftr-1851	1526	24	if	if	SCONJ
ftr-1851	1526	25	no	no	DET
ftr-1851	1526	26	assets	asset	NOUN
ftr-1851	1526	27	secured	secure	VERB
ftr-1851	1526	28	by	by	ADP
ftr-1851	1526	29	the	the	DET
ftr-1851	1526	30	debt	debt	NOUN
ftr-1851	1526	31	have	have	AUX
ftr-1851	1526	32	been	be	AUX
ftr-1851	1526	33	transferred	transfer	VERB
ftr-1851	1526	34	if	if	SCONJ
ftr-1851	1526	35	the	the	DET
ftr-1851	1526	36	transferee	transferee	NOUN
ftr-1851	1526	37	is	be	AUX
ftr-1851	1526	38	expected	expect	VERB
ftr-1851	1526	39	to	to	PART
ftr-1851	1526	40	satisfy	satisfy	VERB
ftr-1851	1526	41	the	the	DET
ftr-1851	1526	42	nonrecourse	nonrecourse	NOUN
ftr-1851	1526	43	liability	liability	NOUN
ftr-1851	1526	44	.	.	PUNCT
ftr-1851	1527	1	*	*	PUNCT
ftr-1851	1527	2	(	(	PUNCT
ftr-1851	1527	3	3	3	X
ftr-1851	1527	4	)	)	PUNCT
ftr-1851	1527	5	to	to	PART
ftr-1851	1527	6	modify	modify	VERB
ftr-1851	1527	7	§	§	PROPN
ftr-1851	1527	8	357(d)(2	357(d)(2	NUM
ftr-1851	1527	9	)	)	PUNCT
ftr-1851	1527	10	to	to	PART
ftr-1851	1527	11	reduce	reduce	VERB
ftr-1851	1527	12	the	the	DET
ftr-1851	1527	13	amount	amount	NOUN
ftr-1851	1527	14	of	of	ADP
ftr-1851	1527	15	the	the	DET
ftr-1851	1527	16	nonrecourse	nonrecourse	NOUN
ftr-1851	1527	17	liability	liability	NOUN
ftr-1851	1527	18	a	a	DET
ftr-1851	1527	19	transferee	transferee	NOUN
ftr-1851	1527	20	is	be	AUX
ftr-1851	1527	21	treated	treat	VERB
ftr-1851	1527	22	as	as	ADP
ftr-1851	1527	23	assuming	assume	VERB
ftr-1851	1527	24	to	to	PART
ftr-1851	1527	25	reflect	reflect	VERB
ftr-1851	1527	26	the	the	DET
ftr-1851	1527	27	amount	amount	NOUN
ftr-1851	1527	28	another	another	DET
ftr-1851	1527	29	person	person	NOUN
ftr-1851	1527	30	has	have	AUX
ftr-1851	1527	31	agreed	agree	VERB
ftr-1851	1527	32	,	,	PUNCT
ftr-1851	1527	33	and	and	CCONJ
ftr-1851	1527	34	is	be	AUX
ftr-1851	1527	35	expected	expect	VERB
ftr-1851	1527	36	,	,	PUNCT
ftr-1851	1527	37	to	to	PART
ftr-1851	1527	38	satisfy	satisfy	VERB
ftr-1851	1527	39	,	,	PUNCT
ftr-1851	1527	40	even	even	ADV
ftr-1851	1527	41	if	if	SCONJ
ftr-1851	1527	42	such	such	ADJ
ftr-1851	1527	43	amount	amount	NOUN
ftr-1851	1527	44	is	be	AUX
ftr-1851	1527	45	in	in	ADP
ftr-1851	1527	46	excess	excess	NOUN
ftr-1851	1527	47	of	of	ADP
ftr-1851	1527	48	the	the	DET
ftr-1851	1527	49	fair	fair	ADJ
ftr-1851	1527	50	market	market	NOUN
ftr-1851	1527	51	value	value	NOUN
ftr-1851	1527	52	of	of	ADP
ftr-1851	1527	53	the	the	DET
ftr-1851	1527	54	assets	asset	NOUN
ftr-1851	1527	55	subject	subject	ADJ
ftr-1851	1527	56	to	to	ADP
ftr-1851	1527	57	such	such	ADJ
ftr-1851	1527	58	liability	liability	NOUN
ftr-1851	1527	59	that	that	SCONJ
ftr-1851	1527	60	the	the	DET
ftr-1851	1527	61	other	other	ADJ
ftr-1851	1527	62	person	person	NOUN
ftr-1851	1527	63	owns	own	VERB
ftr-1851	1527	64	after	after	ADP
ftr-1851	1527	65	the	the	DET
ftr-1851	1527	66	transfer	transfer	NOUN
ftr-1851	1527	67	.	.	PUNCT
ftr-1851	1528	1	0	0	PUNCT
ftr-1851	1529	1	(	(	PUNCT
ftr-1851	1529	2	4	4	NUM
ftr-1851	1529	3	)	)	PUNCT
ftr-1851	1529	4	to	to	PART
ftr-1851	1529	5	apply	apply	VERB
ftr-1851	1529	6	standards	standard	NOUN
ftr-1851	1529	7	similar	similar	ADJ
ftr-1851	1529	8	to	to	ADP
ftr-1851	1529	9	those	those	PRON
ftr-1851	1529	10	used	use	VERB
ftr-1851	1529	11	to	to	PART
ftr-1851	1529	12	determine	determine	VERB
ftr-1851	1529	13	whether	whether	SCONJ
ftr-1851	1529	14	a	a	DET
ftr-1851	1529	15	transferee	transferee	NOUN
ftr-1851	1529	16	has	have	AUX
ftr-1851	1529	17	assumed	assume	VERB
ftr-1851	1529	18	a	a	DET
ftr-1851	1529	19	recourse	recourse	NOUN
ftr-1851	1529	20	liability	liability	NOUN
ftr-1851	1529	21	to	to	PART
ftr-1851	1529	22	determine	determine	VERB
ftr-1851	1529	23	whether	whether	SCONJ
ftr-1851	1529	24	a	a	DET
ftr-1851	1529	25	transferee	transferee	NOUN
ftr-1851	1529	26	has	have	AUX
ftr-1851	1529	27	assumed	assume	VERB
ftr-1851	1529	28	a	a	DET
ftr-1851	1529	29	nonrecourse	nonrecourse	NOUN
ftr-1851	1529	30	liability	liability	NOUN
ftr-1851	1529	31	,	,	PUNCT
ftr-1851	1529	32	if	if	SCONJ
ftr-1851	1529	33	the	the	DET
ftr-1851	1529	34	transferee	transferee	NOUN
ftr-1851	1529	35	agrees	agree	VERB
ftr-1851	1529	36	to	to	PART
ftr-1851	1529	37	satisfy	satisfy	VERB
ftr-1851	1529	38	all	all	PRON
ftr-1851	1529	39	or	or	CCONJ
ftr-1851	1529	40	a	a	DET
ftr-1851	1529	41	portion	portion	NOUN
ftr-1851	1529	42	of	of	ADP
ftr-1851	1529	43	the	the	DET
ftr-1851	1529	44	liability	liability	NOUN
ftr-1851	1529	45	.	.	PUNCT
ftr-1851	1530	1	in	in	ADP
ftr-1851	1530	2	such	such	DET
ftr-1851	1530	3	a	a	DET
ftr-1851	1530	4	case	case	NOUN
ftr-1851	1530	5	should	should	AUX
ftr-1851	1530	6	the	the	DET
ftr-1851	1530	7	amount	amount	NOUN
ftr-1851	1530	8	of	of	ADP
ftr-1851	1530	9	liability	liability	NOUN
ftr-1851	1530	10	assumed	assume	VERB
ftr-1851	1530	11	by	by	ADP
ftr-1851	1530	12	a	a	DET
ftr-1851	1530	13	subsequent	subsequent	ADJ
ftr-1851	1530	14	transferee	transferee	NOUN
ftr-1851	1530	15	be	be	AUX
ftr-1851	1530	16	determined	determine	VERB
ftr-1851	1530	17	with	with	ADP
ftr-1851	1530	18	reference	reference	NOUN
ftr-1851	1530	19	to	to	ADP
ftr-1851	1530	20	the	the	DET
ftr-1851	1530	21	rules	rule	NOUN
ftr-1851	1530	22	pertaining	pertain	VERB
ftr-1851	1530	23	to	to	ADP
ftr-1851	1530	24	assumptions	assumption	NOUN
ftr-1851	1530	25	of	of	ADP
ftr-1851	1530	26	nonrecourse	nonrecourse	NOUN
ftr-1851	1530	27	liabilities	liability	NOUN
ftr-1851	1530	28	or	or	CCONJ
ftr-1851	1530	29	with	with	ADP
ftr-1851	1530	30	reference	reference	NOUN
ftr-1851	1530	31	to	to	ADP
ftr-1851	1530	32	the	the	DET
ftr-1851	1530	33	rules	rule	NOUN
ftr-1851	1530	34	pertaining	pertain	VERB
ftr-1851	1530	35	to	to	ADP
ftr-1851	1530	36	assumptions	assumption	NOUN
ftr-1851	1530	37	of	of	ADP
ftr-1851	1530	38	recourse	recourse	NOUN
ftr-1851	1530	39	liabilities	liability	NOUN
ftr-1851	1530	40	?	?	PUNCT
ftr-1851	1531	1	*	*	PUNCT
ftr-1851	1531	2	(	(	PUNCT
ftr-1851	1531	3	5	5	NUM
ftr-1851	1531	4	)	)	PUNCT
ftr-1851	1531	5	to	to	PART
ftr-1851	1531	6	respect	respect	VERB
ftr-1851	1531	7	an	an	DET
ftr-1851	1531	8	agreement	agreement	NOUN
ftr-1851	1531	9	that	that	PRON
ftr-1851	1531	10	the	the	DET
ftr-1851	1531	11	transferee	transferee	NOUN
ftr-1851	1531	12	will	will	AUX
ftr-1851	1531	13	satisfy	satisfy	VERB
ftr-1851	1531	14	only	only	ADV
ftr-1851	1531	15	a	a	DET
ftr-1851	1531	16	portion	portion	NOUN
ftr-1851	1531	17	of	of	ADP
ftr-1851	1531	18	a	a	DET
ftr-1851	1531	19	nonrecourse	nonrecourse	NOUN
ftr-1851	1531	20	debt	debt	NOUN
ftr-1851	1531	21	secured	secure	VERB
ftr-1851	1531	22	by	by	ADP
ftr-1851	1531	23	transferred	transfer	VERB
ftr-1851	1531	24	property	property	NOUN
ftr-1851	1531	25	with	with	ADP
ftr-1851	1531	26	a	a	DET
ftr-1851	1531	27	value	value	NOUN
ftr-1851	1531	28	greater	great	ADJ
ftr-1851	1531	29	than	than	ADP
ftr-1851	1531	30	the	the	DET
ftr-1851	1531	31	agreed	agree	VERB
ftr-1851	1531	32	upon	upon	SCONJ
ftr-1851	1531	33	portion	portion	NOUN
ftr-1851	1531	34	where	where	SCONJ
ftr-1851	1531	35	the	the	DET
ftr-1851	1531	36	transferor	transferor	NOUN
ftr-1851	1531	37	does	do	AUX
ftr-1851	1531	38	not	not	PART
ftr-1851	1531	39	agree	agree	VERB
ftr-1851	1531	40	to	to	PART
ftr-1851	1531	41	indemnify	indemnify	VERB
ftr-1851	1531	42	the	the	DET
ftr-1851	1531	43	transferee	transferee	NOUN
ftr-1851	1531	44	against	against	ADP
ftr-1851	1531	45	a	a	DET
ftr-1851	1531	46	loss	loss	NOUN
ftr-1851	1531	47	in	in	ADP
ftr-1851	1531	48	excess	excess	NOUN
ftr-1851	1531	49	of	of	ADP
ftr-1851	1531	50	the	the	DET
ftr-1851	1531	51	agreed	agree	VERB
ftr-1851	1531	52	upon	upon	SCONJ
ftr-1851	1531	53	debt	debt	NOUN
ftr-1851	1531	54	assumption	assumption	NOUN
ftr-1851	1531	55	.	.	PUNCT
ftr-1851	1532	1	20041	20041	NUM
ftr-1851	1532	2	florida	florida	PROPN
ftr-1851	1532	3	tax	tax	PROPN
ftr-1851	1532	4	review	review	NOUN
ftr-1851	1532	5	*	*	PUNCT
ftr-1851	1532	6	(	(	PUNCT
ftr-1851	1532	7	6	6	NUM
ftr-1851	1532	8	)	)	PUNCT
ftr-1851	1532	9	to	to	PART
ftr-1851	1532	10	provide	provide	VERB
ftr-1851	1532	11	that	that	SCONJ
ftr-1851	1532	12	if	if	SCONJ
ftr-1851	1532	13	a	a	DET
ftr-1851	1532	14	transferee	transferee	NOUN
ftr-1851	1532	15	has	have	AUX
ftr-1851	1532	16	agreed	agree	VERB
ftr-1851	1532	17	to	to	PART
ftr-1851	1532	18	satisfy	satisfy	VERB
ftr-1851	1532	19	an	an	DET
ftr-1851	1532	20	amount	amount	NOUN
ftr-1851	1532	21	of	of	ADP
ftr-1851	1532	22	a	a	DET
ftr-1851	1532	23	liability	liability	NOUN
ftr-1851	1532	24	that	that	PRON
ftr-1851	1532	25	is	be	AUX
ftr-1851	1532	26	greater	great	ADJ
ftr-1851	1532	27	than	than	ADP
ftr-1851	1532	28	the	the	DET
ftr-1851	1532	29	amount	amount	NOUN
ftr-1851	1532	30	that	that	PRON
ftr-1851	1532	31	it	it	PRON
ftr-1851	1532	32	is	be	AUX
ftr-1851	1532	33	expected	expect	VERB
ftr-1851	1532	34	to	to	PART
ftr-1851	1532	35	satisfy	satisfy	VERB
ftr-1851	1532	36	,	,	PUNCT
ftr-1851	1532	37	the	the	DET
ftr-1851	1532	38	transferee	transferee	NOUN
ftr-1851	1532	39	will	will	AUX
ftr-1851	1532	40	be	be	AUX
ftr-1851	1532	41	treated	treat	VERB
ftr-1851	1532	42	as	as	ADP
ftr-1851	1532	43	having	having	AUX
ftr-1851	1532	44	agreed	agree	VERB
ftr-1851	1532	45	to	to	PART
ftr-1851	1532	46	satisfy	satisfy	VERB
ftr-1851	1532	47	only	only	ADV
ftr-1851	1532	48	the	the	DET
ftr-1851	1532	49	amount	amount	NOUN
ftr-1851	1532	50	of	of	ADP
ftr-1851	1532	51	the	the	DET
ftr-1851	1532	52	liability	liability	NOUN
ftr-1851	1532	53	that	that	PRON
ftr-1851	1532	54	it	it	PRON
ftr-1851	1532	55	is	be	AUX
ftr-1851	1532	56	expected	expect	VERB
ftr-1851	1532	57	to	to	PART
ftr-1851	1532	58	satisfy	satisfy	VERB
ftr-1851	1532	59	[	[	X
ftr-1851	1532	60	only	only	ADV
ftr-1851	1532	61	if	if	SCONJ
ftr-1851	1532	62	the	the	DET
ftr-1851	1532	63	transferor	transferor	NOUN
ftr-1851	1532	64	,	,	PUNCT
ftr-1851	1532	65	the	the	DET
ftr-1851	1532	66	transferee	transferee	NOUN
ftr-1851	1532	67	,	,	PUNCT
ftr-1851	1532	68	and	and	CCONJ
ftr-1851	1532	69	each	each	DET
ftr-1851	1532	70	person	person	NOUN
ftr-1851	1532	71	related	relate	VERB
ftr-1851	1532	72	to	to	ADP
ftr-1851	1532	73	the	the	DET
ftr-1851	1532	74	transferor	transferor	NOUN
ftr-1851	1532	75	and	and	CCONJ
ftr-1851	1532	76	transferee	transferee	NOUN
ftr-1851	1532	77	within	within	ADP
ftr-1851	1532	78	the	the	DET
ftr-1851	1532	79	meaning	meaning	NOUN
ftr-1851	1532	80	of	of	ADP
ftr-1851	1532	81	§	§	PROPN
ftr-1851	1532	82	§	§	PROPN
ftr-1851	1532	83	267(b	267(b	PROPN
ftr-1851	1532	84	)	)	PUNCT
ftr-1851	1532	85	and	and	CCONJ
ftr-1851	1532	86	707(b	707(b	PROPN
ftr-1851	1532	87	)	)	PUNCT
ftr-1851	1532	88	treat	treat	VERB
ftr-1851	1532	89	the	the	DET
ftr-1851	1532	90	transferee	transferee	NOUN
ftr-1851	1532	91	as	as	ADP
ftr-1851	1532	92	having	having	AUX
ftr-1851	1532	93	agreed	agree	VERB
ftr-1851	1532	94	to	to	PART
ftr-1851	1532	95	satisfy	satisfy	VERB
ftr-1851	1532	96	the	the	DET
ftr-1851	1532	97	amount	amount	NOUN
ftr-1851	1532	98	of	of	ADP
ftr-1851	1532	99	the	the	DET
ftr-1851	1532	100	liability	liability	NOUN
ftr-1851	1532	101	that	that	PRON
ftr-1851	1532	102	it	it	PRON
ftr-1851	1532	103	is	be	AUX
ftr-1851	1532	104	expected	expect	VERB
ftr-1851	1532	105	to	to	PART
ftr-1851	1532	106	satisfy	satisfy	VERB
ftr-1851	1532	107	]	]	PUNCT
ftr-1851	1532	108	.	.	PUNCT
ftr-1851	1533	1	*	*	PUNCT
ftr-1851	1533	2	(	(	PUNCT
ftr-1851	1533	3	7	7	X
ftr-1851	1533	4	)	)	PUNCT
ftr-1851	1533	5	to	to	PART
ftr-1851	1533	6	provide	provide	VERB
ftr-1851	1533	7	that	that	SCONJ
ftr-1851	1533	8	a	a	DET
ftr-1851	1533	9	debt	debt	NOUN
ftr-1851	1533	10	assumed	assume	VERB
ftr-1851	1533	11	by	by	ADP
ftr-1851	1533	12	a	a	DET
ftr-1851	1533	13	transferee	transferee	NOUN
ftr-1851	1533	14	will	will	AUX
ftr-1851	1533	15	no	no	ADV
ftr-1851	1533	16	longer	long	ADV
ftr-1851	1533	17	be	be	AUX
ftr-1851	1533	18	treated	treat	VERB
ftr-1851	1533	19	as	as	ADP
ftr-1851	1533	20	a	a	DET
ftr-1851	1533	21	debt	debt	NOUN
ftr-1851	1533	22	of	of	ADP
ftr-1851	1533	23	the	the	DET
ftr-1851	1533	24	transferor	transferor	NOUN
ftr-1851	1533	25	for	for	ADP
ftr-1851	1533	26	any	any	DET
ftr-1851	1533	27	purposes	purpose	NOUN
ftr-1851	1533	28	,	,	PUNCT
ftr-1851	1533	29	including	include	VERB
ftr-1851	1533	30	a	a	DET
ftr-1851	1533	31	subsequent	subsequent	ADJ
ftr-1851	1533	32	application	application	NOUN
ftr-1851	1533	33	of	of	ADP
ftr-1851	1533	34	§	§	PROPN
ftr-1851	1533	35	357(d	357(d	PROPN
ftr-1851	1533	36	)	)	PUNCT
ftr-1851	1533	37	.	.	PUNCT
ftr-1851	1533	38	0	0	PUNCT
ftr-1851	1534	1	(	(	PUNCT
ftr-1851	1534	2	8)	8)	NUM
ftr-1851	1534	3	to	to	PART
ftr-1851	1534	4	extend	extend	VERB
ftr-1851	1534	5	the	the	DET
ftr-1851	1534	6	rules	rule	NOUN
ftr-1851	1534	7	of	of	ADP
ftr-1851	1534	8	§	§	PROPN
ftr-1851	1534	9	357	357	NUM
ftr-1851	1534	10	to	to	ADP
ftr-1851	1534	11	§	§	PROPN
ftr-1851	1534	12	§	§	PROPN
ftr-1851	1534	13	304	304	NUM
ftr-1851	1534	14	and	and	CCONJ
ftr-1851	1534	15	336	336	NUM
ftr-1851	1534	16	.	.	PUNCT
ftr-1851	1535	1	b.	b.	NOUN
ftr-1851	1535	2	distributions	distribution	NOUN
ftr-1851	1535	3	and	and	CCONJ
ftr-1851	1535	4	redemptions	redemption	NOUN
ftr-1851	1535	5	1	1	NUM
ftr-1851	1535	6	.	.	PUNCT
ftr-1851	1536	1	the	the	DET
ftr-1851	1536	2	tax	tax	NOUN
ftr-1851	1536	3	court	court	NOUN
ftr-1851	1536	4	is	be	AUX
ftr-1851	1536	5	bearish	bearish	ADJ
ftr-1851	1536	6	on	on	ADP
ftr-1851	1536	7	merrill	merrill	PROPN
ftr-1851	1536	8	lynch	lynch	PROPN
ftr-1851	1536	9	.	.	PUNCT
ftr-1851	1537	1	merrill	merrill	PROPN
ftr-1851	1537	2	lynch	lynch	PROPN
ftr-1851	1537	3	&	&	CCONJ
ftr-1851	1537	4	co.	co.	PROPN
ftr-1851	1537	5	,	,	PUNCT
ftr-1851	1537	6	inc	inc	PROPN
ftr-1851	1537	7	.	.	PROPN
ftr-1851	1538	1	v.	v.	PROPN
ftr-1851	1538	2	commissioner	commissioner	PROPN
ftr-1851	1538	3	,	,	PUNCT
ftr-1851	1538	4	120	120	NUM
ftr-1851	1538	5	t.c	t.c	PROPN
ftr-1851	1538	6	.	.	PROPN
ftr-1851	1538	7	12	12	NUM
ftr-1851	1538	8	(	(	PUNCT
ftr-1851	1538	9	1/15/03	1/15/03	NUM
ftr-1851	1538	10	)	)	PUNCT
ftr-1851	1538	11	.	.	PUNCT
ftr-1851	1539	1	in	in	ADP
ftr-1851	1539	2	1986	1986	NUM
ftr-1851	1539	3	and	and	CCONJ
ftr-1851	1539	4	1987	1987	NUM
ftr-1851	1539	5	merrill	merrill	PROPN
ftr-1851	1539	6	lynch	lynch	PROPN
ftr-1851	1539	7	structured	structure	VERB
ftr-1851	1539	8	several	several	ADJ
ftr-1851	1539	9	transactions	transaction	NOUN
ftr-1851	1539	10	to	to	PART
ftr-1851	1539	11	sell	sell	VERB
ftr-1851	1539	12	certain	certain	ADJ
ftr-1851	1539	13	assets	asset	NOUN
ftr-1851	1539	14	of	of	ADP
ftr-1851	1539	15	first	first	ADJ
ftr-1851	1539	16	-	-	PUNCT
ftr-1851	1539	17	tier	tier	NOUN
ftr-1851	1539	18	and	and	CCONJ
ftr-1851	1539	19	second	second	ADJ
ftr-1851	1539	20	-	-	PUNCT
ftr-1851	1539	21	tier	tier	NOUN
ftr-1851	1539	22	subsidiaries	subsidiary	NOUN
ftr-1851	1539	23	and	and	CCONJ
ftr-1851	1539	24	not	not	PART
ftr-1851	1539	25	only	only	ADV
ftr-1851	1539	26	eliminate	eliminate	VERB
ftr-1851	1539	27	any	any	DET
ftr-1851	1539	28	tax	tax	NOUN
ftr-1851	1539	29	on	on	ADP
ftr-1851	1539	30	the	the	DET
ftr-1851	1539	31	gains	gain	NOUN
ftr-1851	1539	32	,	,	PUNCT
ftr-1851	1539	33	but	but	CCONJ
ftr-1851	1539	34	to	to	PART
ftr-1851	1539	35	create	create	VERB
ftr-1851	1539	36	losses	loss	NOUN
ftr-1851	1539	37	.	.	PUNCT
ftr-1851	1540	1	to	to	PART
ftr-1851	1540	2	take	take	VERB
ftr-1851	1540	3	advantage	advantage	NOUN
ftr-1851	1540	4	of	of	ADP
ftr-1851	1540	5	the	the	DET
ftr-1851	1540	6	interaction	interaction	NOUN
ftr-1851	1540	7	of	of	ADP
ftr-1851	1540	8	the	the	DET
ftr-1851	1540	9	consolidated	consolidated	ADJ
ftr-1851	1540	10	return	return	NOUN
ftr-1851	1540	11	regulations	regulation	NOUN
ftr-1851	1540	12	and	and	CCONJ
ftr-1851	1540	13	§	§	PROPN
ftr-1851	1540	14	304	304	NUM
ftr-1851	1540	15	[	[	X
ftr-1851	1540	16	before	before	ADP
ftr-1851	1540	17	the	the	DET
ftr-1851	1540	18	promulgation	promulgation	NOUN
ftr-1851	1540	19	of	of	ADP
ftr-1851	1540	20	reg	reg	NOUN
ftr-1851	1540	21	.	.	PUNCT
ftr-1851	1541	1	§	§	PROPN
ftr-1851	1541	2	1.1502	1.1502	NUM
ftr-1851	1541	3	-	-	PUNCT
ftr-1851	1541	4	80(b	80(b	NUM
ftr-1851	1541	5	)	)	PUNCT
ftr-1851	1541	6	,	,	PUNCT
ftr-1851	1541	7	rendering	render	VERB
ftr-1851	1541	8	§	§	PROPN
ftr-1851	1541	9	304	304	NUM
ftr-1851	1541	10	inoperative	inoperative	ADJ
ftr-1851	1541	11	in	in	ADP
ftr-1851	1541	12	consolidated	consolidated	ADJ
ftr-1851	1541	13	returns	return	NOUN
ftr-1851	1541	14	]	]	PUNCT
ftr-1851	1541	15	,	,	PUNCT
ftr-1851	1541	16	merrill	merrill	PROPN
ftr-1851	1541	17	lynch	lynch	PROPN
ftr-1851	1541	18	caused	cause	VERB
ftr-1851	1541	19	the	the	DET
ftr-1851	1541	20	subsidiaries	subsidiary	NOUN
ftr-1851	1541	21	holding	hold	VERB
ftr-1851	1541	22	the	the	DET
ftr-1851	1541	23	assets	asset	NOUN
ftr-1851	1541	24	to	to	PART
ftr-1851	1541	25	drop	drop	VERB
ftr-1851	1541	26	the	the	DET
ftr-1851	1541	27	assets	asset	NOUN
ftr-1851	1541	28	to	to	PART
ftr-1851	1541	29	be	be	AUX
ftr-1851	1541	30	retained	retain	VERB
ftr-1851	1541	31	into	into	ADP
ftr-1851	1541	32	new	new	ADJ
ftr-1851	1541	33	lower	low	ADJ
ftr-1851	1541	34	level	level	NOUN
ftr-1851	1541	35	subsidiaries	subsidiary	NOUN
ftr-1851	1541	36	[	[	X
ftr-1851	1541	37	in	in	ADP
ftr-1851	1541	38	§	§	PROPN
ftr-1851	1541	39	351	351	NUM
ftr-1851	1541	40	transactions	transaction	NOUN
ftr-1851	1541	41	]	]	PUNCT
ftr-1851	1541	42	,	,	PUNCT
ftr-1851	1541	43	following	follow	VERB
ftr-1851	1541	44	which	which	PRON
ftr-1851	1541	45	the	the	DET
ftr-1851	1541	46	new	new	ADJ
ftr-1851	1541	47	subsidiaries	subsidiary	NOUN
ftr-1851	1541	48	were	be	AUX
ftr-1851	1541	49	sold	sell	VERB
ftr-1851	1541	50	cross	cross	NOUN
ftr-1851	1541	51	chain	chain	NOUN
ftr-1851	1541	52	to	to	ADP
ftr-1851	1541	53	other	other	ADJ
ftr-1851	1541	54	merrill	merrill	PROPN
ftr-1851	1541	55	lynch	lynch	PROPN
ftr-1851	1541	56	subsidiaries	subsidiary	NOUN
ftr-1851	1541	57	.	.	PUNCT
ftr-1851	1542	1	the	the	DET
ftr-1851	1542	2	sales	sale	NOUN
ftr-1851	1542	3	proceeds	proceed	NOUN
ftr-1851	1542	4	were	be	AUX
ftr-1851	1542	5	then	then	ADV
ftr-1851	1542	6	distributed	distribute	VERB
ftr-1851	1542	7	to	to	ADP
ftr-1851	1542	8	its	its	PRON
ftr-1851	1542	9	parent	parent	NOUN
ftr-1851	1542	10	by	by	ADP
ftr-1851	1542	11	the	the	DET
ftr-1851	1542	12	subsidiary	subsidiary	NOUN
ftr-1851	1542	13	to	to	PART
ftr-1851	1542	14	be	be	AUX
ftr-1851	1542	15	sold	sell	VERB
ftr-1851	1542	16	,	,	PUNCT
ftr-1851	1542	17	and	and	CCONJ
ftr-1851	1542	18	that	that	DET
ftr-1851	1542	19	subsidiary	subsidiary	NOUN
ftr-1851	1542	20	was	be	AUX
ftr-1851	1542	21	then	then	ADV
ftr-1851	1542	22	sold	sell	VERB
ftr-1851	1542	23	.	.	PUNCT
ftr-1851	1543	1	the	the	DET
ftr-1851	1543	2	plan	plan	NOUN
ftr-1851	1543	3	was	be	AUX
ftr-1851	1543	4	that	that	SCONJ
ftr-1851	1543	5	the	the	DET
ftr-1851	1543	6	cross	cross	NOUN
ftr-1851	1543	7	chain	chain	NOUN
ftr-1851	1543	8	sale	sale	NOUN
ftr-1851	1543	9	would	would	AUX
ftr-1851	1543	10	be	be	AUX
ftr-1851	1543	11	recharacterized	recharacterize	VERB
ftr-1851	1543	12	as	as	ADP
ftr-1851	1543	13	a	a	DET
ftr-1851	1543	14	dividend	dividend	NOUN
ftr-1851	1543	15	under	under	ADP
ftr-1851	1543	16	§	§	PROPN
ftr-1851	1543	17	304	304	NUM
ftr-1851	1543	18	,	,	PUNCT
ftr-1851	1543	19	which	which	PRON
ftr-1851	1543	20	would	would	AUX
ftr-1851	1543	21	result	result	VERB
ftr-1851	1543	22	in	in	ADP
ftr-1851	1543	23	a	a	DET
ftr-1851	1543	24	basis	basis	NOUN
ftr-1851	1543	25	increase	increase	NOUN
ftr-1851	1543	26	under	under	ADP
ftr-1851	1543	27	reg	reg	NOUN
ftr-1851	1543	28	.	.	PUNCT
ftr-1851	1544	1	§	§	PROPN
ftr-1851	1544	2	§	§	PROPN
ftr-1851	1544	3	1.1502	1.1502	NUM
ftr-1851	1544	4	-	-	SYM
ftr-1851	1544	5	32	32	NUM
ftr-1851	1544	6	and	and	CCONJ
ftr-1851	1544	7	-33	-33	NUM
ftr-1851	1545	1	[	[	X
ftr-1851	1545	2	as	as	ADP
ftr-1851	1545	3	then	then	ADV
ftr-1851	1545	4	in	in	ADP
ftr-1851	1545	5	effect	effect	NOUN
ftr-1851	1545	6	]	]	PUNCT
ftr-1851	1545	7	in	in	ADP
ftr-1851	1545	8	the	the	DET
ftr-1851	1545	9	stock	stock	NOUN
ftr-1851	1545	10	of	of	ADP
ftr-1851	1545	11	the	the	DET
ftr-1851	1545	12	subsidiaries	subsidiary	NOUN
ftr-1851	1545	13	to	to	PART
ftr-1851	1545	14	be	be	AUX
ftr-1851	1545	15	sold	sell	VERB
ftr-1851	1545	16	.	.	PUNCT
ftr-1851	1546	1	the	the	DET
ftr-1851	1546	2	irs	irs	PROPN
ftr-1851	1546	3	did	do	AUX
ftr-1851	1546	4	not	not	PART
ftr-1851	1546	5	contest	contest	VERB
ftr-1851	1546	6	that	that	SCONJ
ftr-1851	1546	7	§	§	PROPN
ftr-1851	1546	8	304	304	NUM
ftr-1851	1546	9	applied	apply	VERB
ftr-1851	1546	10	,	,	PUNCT
ftr-1851	1546	11	but	but	CCONJ
ftr-1851	1546	12	responded	respond	VERB
ftr-1851	1546	13	that	that	SCONJ
ftr-1851	1546	14	the	the	DET
ftr-1851	1546	15	"	"	PUNCT
ftr-1851	1546	16	distributions	distribution	NOUN
ftr-1851	1546	17	"	"	PUNCT
ftr-1851	1546	18	coupled	couple	VERB
ftr-1851	1546	19	with	with	ADP
ftr-1851	1546	20	the	the	DET
ftr-1851	1546	21	sales	sale	NOUN
ftr-1851	1546	22	of	of	ADP
ftr-1851	1546	23	the	the	DET
ftr-1851	1546	24	subsidiaries	subsidiary	NOUN
ftr-1851	1546	25	outside	outside	ADP
ftr-1851	1546	26	the	the	DET
ftr-1851	1546	27	group	group	NOUN
ftr-1851	1546	28	were	be	AUX
ftr-1851	1546	29	part	part	NOUN
ftr-1851	1546	30	of	of	ADP
ftr-1851	1546	31	a	a	DET
ftr-1851	1546	32	firm	firm	ADJ
ftr-1851	1546	33	and	and	CCONJ
ftr-1851	1546	34	fixed	fix	VERB
ftr-1851	1546	35	plan	plan	NOUN
ftr-1851	1546	36	by	by	ADP
ftr-1851	1546	37	the	the	DET
ftr-1851	1546	38	subsidiaries	subsidiary	NOUN
ftr-1851	1546	39	that	that	PRON
ftr-1851	1546	40	were	be	AUX
ftr-1851	1546	41	sold	sell	VERB
ftr-1851	1546	42	outside	outside	ADP
ftr-1851	1546	43	the	the	DET
ftr-1851	1546	44	group	group	NOUN
ftr-1851	1546	45	to	to	PART
ftr-1851	1546	46	dispose	dispose	VERB
ftr-1851	1546	47	of	of	ADP
ftr-1851	1546	48	the	the	DET
ftr-1851	1546	49	stock	stock	NOUN
ftr-1851	1546	50	of	of	ADP
ftr-1851	1546	51	the	the	DET
ftr-1851	1546	52	lower	low	ADJ
ftr-1851	1546	53	tier	tier	NOUN
ftr-1851	1546	54	subsidiaries	subsidiary	NOUN
ftr-1851	1546	55	that	that	PRON
ftr-1851	1546	56	had	have	AUX
ftr-1851	1546	57	been	be	AUX
ftr-1851	1546	58	sold	sell	VERB
ftr-1851	1546	59	cross	cross	NOUN
ftr-1851	1546	60	chain	chain	NOUN
ftr-1851	1546	61	.	.	PUNCT
ftr-1851	1547	1	therefore	therefore	ADV
ftr-1851	1547	2	,	,	PUNCT
ftr-1851	1547	3	even	even	ADV
ftr-1851	1547	4	after	after	ADP
ftr-1851	1547	5	applying	apply	VERB
ftr-1851	1547	6	§	§	PROPN
ftr-1851	1547	7	304	304	NUM
ftr-1851	1547	8	the	the	DET
ftr-1851	1547	9	distributions	distribution	NOUN
ftr-1851	1547	10	were	be	AUX
ftr-1851	1547	11	treated	treat	VERB
ftr-1851	1547	12	as	as	ADP
ftr-1851	1547	13	amounts	amount	NOUN
ftr-1851	1547	14	received	receive	VERB
ftr-1851	1547	15	in	in	ADP
ftr-1851	1547	16	a	a	DET
ftr-1851	1547	17	redemption	redemption	NOUN
ftr-1851	1547	18	under	under	ADP
ftr-1851	1547	19	§	§	NOUN
ftr-1851	1547	20	302(b)(3	302(b)(3	NUM
ftr-1851	1547	21	)	)	PUNCT
ftr-1851	1548	1	[	[	X
ftr-1851	1548	2	applying	apply	VERB
ftr-1851	1548	3	zenz	zenz	NOUN
ftr-1851	1548	4	v.	v.	ADP
ftr-1851	1548	5	quinlivan	quinlivan	PROPN
ftr-1851	1548	6	,	,	PUNCT
ftr-1851	1548	7	213	213	NUM
ftr-1851	1548	8	f.2d	f.2d	ADP
ftr-1851	1548	9	914	914	NUM
ftr-1851	1548	10	(	(	PUNCT
ftr-1851	1548	11	6th	6th	ADJ
ftr-1851	1548	12	cir	cir	NOUN
ftr-1851	1548	13	.	.	PUNCT
ftr-1851	1548	14	1954	1954	NUM
ftr-1851	1548	15	)	)	PUNCT
ftr-1851	1548	16	]	]	PUNCT
ftr-1851	1548	17	.	.	PUNCT
ftr-1851	1549	1	the	the	DET
ftr-1851	1549	2	tax	tax	NOUN
ftr-1851	1549	3	court	court	NOUN
ftr-1851	1549	4	(	(	PUNCT
ftr-1851	1549	5	judge	judge	NOUN
ftr-1851	1549	6	marvel	marvel	PROPN
ftr-1851	1549	7	)	)	PUNCT
ftr-1851	1549	8	held	hold	VERB
ftr-1851	1549	9	that	that	SCONJ
ftr-1851	1549	10	under	under	ADP
ftr-1851	1549	11	the	the	DET
ftr-1851	1549	12	principles	principle	NOUN
ftr-1851	1549	13	of	of	ADP
ftr-1851	1549	14	niedermeyer	niedermeyer	NOUN
ftr-1851	1549	15	v.	v.	PROPN
ftr-1851	1549	16	commissioner	commissioner	PROPN
ftr-1851	1549	17	,	,	PUNCT
ftr-1851	1549	18	62	62	NUM
ftr-1851	1549	19	t.c	t.c	PROPN
ftr-1851	1549	20	.	.	PROPN
ftr-1851	1549	21	280	280	NUM
ftr-1851	1549	22	(	(	PUNCT
ftr-1851	1549	23	1974	1974	NUM
ftr-1851	1549	24	)	)	PUNCT
ftr-1851	1549	25	,	,	PUNCT
ftr-1851	1549	26	a	a	DET
ftr-1851	1549	27	firm	firm	ADJ
ftr-1851	1549	28	and	and	CCONJ
ftr-1851	1549	29	fixed	fix	VERB
ftr-1851	1549	30	plan	plan	NOUN
ftr-1851	1549	31	existed	exist	VERB
ftr-1851	1549	32	with	with	ADP
ftr-1851	1549	33	respect	respect	NOUN
ftr-1851	1549	34	to	to	ADP
ftr-1851	1549	35	every	every	DET
ftr-1851	1549	36	such	such	ADJ
ftr-1851	1549	37	sale	sale	NOUN
ftr-1851	1549	38	and	and	CCONJ
ftr-1851	1549	39	held	hold	VERB
ftr-1851	1549	40	for	for	ADP
ftr-1851	1549	41	the	the	DET
ftr-1851	1549	42	irs	irs	PROPN
ftr-1851	1549	43	.	.	PUNCT
ftr-1851	1550	1	the	the	DET
ftr-1851	1550	2	record	record	NOUN
ftr-1851	1550	3	establishes	establish	VERB
ftr-1851	1550	4	that	that	SCONJ
ftr-1851	1550	5	on	on	ADP
ftr-1851	1550	6	the	the	DET
ftr-1851	1550	7	dates	date	NOUN
ftr-1851	1550	8	of	of	ADP
ftr-1851	1550	9	the	the	DET
ftr-1851	1550	10	cross	cross	ADJ
ftr-1851	1550	11	-	-	ADJ
ftr-1851	1550	12	chain	chain	ADJ
ftr-1851	1550	13	sales	sale	NOUN
ftr-1851	1550	14	,	,	PUNCT
ftr-1851	1550	15	petitioner	petitioner	NOUN
ftr-1851	1550	16	had	have	AUX
ftr-1851	1550	17	agreed	agree	VERB
ftr-1851	1550	18	upon	upon	SCONJ
ftr-1851	1550	19	,	,	PUNCT
ftr-1851	1550	20	and	and	CCONJ
ftr-1851	1550	21	had	have	AUX
ftr-1851	1550	22	begun	begin	VERB
ftr-1851	1550	23	to	to	PART
ftr-1851	1550	24	implement	implement	VERB
ftr-1851	1550	25	,	,	PUNCT
ftr-1851	1550	26	a	a	DET
ftr-1851	1550	27	firm	firm	ADJ
ftr-1851	1550	28	and	and	CCONJ
ftr-1851	1550	29	fixed	fix	VERB
ftr-1851	1550	30	plan	plan	NOUN
ftr-1851	1550	31	to	to	PART
ftr-1851	1550	32	completely	completely	ADV
ftr-1851	1550	33	terminate	terminate	VERB
ftr-1851	1550	34	the	the	DET
ftr-1851	1550	35	target	target	NOUN
ftr-1851	1550	36	corporations	corporation	NOUN
ftr-1851	1550	37	'	'	PART
ftr-1851	1550	38	ownership	ownership	NOUN
ftr-1851	1550	39	interests	interest	NOUN
ftr-1851	1550	40	in	in	ADP
ftr-1851	1550	41	the	the	DET
ftr-1851	1550	42	issuing	issue	VERB
ftr-1851	1550	43	corporations	corporation	NOUN
ftr-1851	1550	44	(	(	PUNCT
ftr-1851	1550	45	the	the	DET
ftr-1851	1550	46	subsidiaries	subsidiary	NOUN
ftr-1851	1550	47	whose	whose	DET
ftr-1851	1550	48	stock	stock	NOUN
ftr-1851	1550	49	was	be	AUX
ftr-1851	1550	50	sold	sell	VERB
ftr-1851	1550	51	cross	cross	NOUN
ftr-1851	1550	52	-	-	NOUN
ftr-1851	1550	53	chain	chain	NOUN
ftr-1851	1550	54	)	)	PUNCT
ftr-1851	1550	55	.	.	PUNCT
ftr-1851	1551	1	the	the	DET
ftr-1851	1551	2	plan	plan	NOUN
ftr-1851	1551	3	was	be	AUX
ftr-1851	1551	4	carefully	carefully	ADV
ftr-1851	1551	5	structured	structure	VERB
ftr-1851	1551	6	to	to	PART
ftr-1851	1551	7	achieve	achieve	VERB
ftr-1851	1551	8	very	very	ADV
ftr-1851	1551	9	favorable	favorable	ADJ
ftr-1851	1551	10	tax	tax	NOUN
ftr-1851	1551	11	basis	basis	NOUN
ftr-1851	1551	12	adjustments	adjustment	NOUN
ftr-1851	1551	13	resulting	result	VERB
ftr-1851	1551	14	from	from	ADP
ftr-1851	1551	15	the	the	DET
ftr-1851	1551	16	interplay	interplay	NOUN
ftr-1851	1551	17	of	of	ADP
ftr-1851	1551	18	section	section	NOUN
ftr-1851	1551	19	304	304	NUM
ftr-1851	1551	20	and	and	CCONJ
ftr-1851	1551	21	the	the	DET
ftr-1851	1551	22	consolidated	consolidated	ADJ
ftr-1851	1551	23	return	return	NOUN
ftr-1851	1551	24	regulations	regulation	NOUN
ftr-1851	1551	25	,	,	PUNCT
ftr-1851	1551	26	and	and	CCONJ
ftr-1851	1551	27	the	the	DET
ftr-1851	1551	28	steps	step	NOUN
ftr-1851	1551	29	of	of	ADP
ftr-1851	1551	30	the	the	DET
ftr-1851	1551	31	plan	plan	NOUN
ftr-1851	1551	32	were	be	AUX
ftr-1851	1551	33	described	describe	VERB
ftr-1851	1551	34	in	in	ADP
ftr-1851	1551	35	detail	detail	NOUN
ftr-1851	1551	36	in	in	ADP
ftr-1851	1551	37	written	write	VERB
ftr-1851	1551	38	summaries	summary	NOUN
ftr-1851	1551	39	prepared	prepare	VERB
ftr-1851	1551	40	for	for	ADP
ftr-1851	1551	41	meetings	meeting	NOUN
ftr-1851	1551	42	of	of	ADP
ftr-1851	1551	43	merrill	merrill	NOUN
ftr-1851	1551	44	parent	parent	NOUN
ftr-1851	1551	45	's	's	PART
ftr-1851	1551	46	board	board	NOUN
ftr-1851	1551	47	of	of	ADP
ftr-1851	1551	48	directors	director	NOUN
ftr-1851	1551	49	.	.	PUNCT
ftr-1851	1552	1	as	as	SCONJ
ftr-1851	1552	2	described	describe	VERB
ftr-1851	1552	3	in	in	ADP
ftr-1851	1552	4	those	those	DET
ftr-1851	1552	5	written	write	VERB
ftr-1851	1552	6	summaries	summary	NOUN
ftr-1851	1552	7	,	,	PUNCT
ftr-1851	1552	8	the	the	DET
ftr-1851	1552	9	cross	cross	ADJ
ftr-1851	1552	10	-	-	ADJ
ftr-1851	1552	11	chain	chain	ADJ
ftr-1851	1552	12	sales	sale	NOUN
ftr-1851	1552	13	of	of	ADP
ftr-1851	1552	14	the	the	DET
ftr-1851	1552	15	issuing	issue	VERB
ftr-1851	1552	16	corporations	corporation	NOUN
ftr-1851	1552	17	'	'	PART
ftr-1851	1553	1	[	[	X
ftr-1851	1553	2	vol.6	vol.6	X
ftr-1851	1553	3	:	:	PUNCT
ftr-1851	1553	4	si	si	PROPN
ftr-1851	1553	5	recent	recent	ADJ
ftr-1851	1553	6	developments	development	NOUN
ftr-1851	1553	7	in	in	ADP
ftr-1851	1553	8	federal	federal	ADJ
ftr-1851	1553	9	income	income	NOUN
ftr-1851	1553	10	taxation	taxation	NOUN
ftr-1851	1553	11	stock	stock	NOUN
ftr-1851	1553	12	and	and	CCONJ
ftr-1851	1553	13	the	the	DET
ftr-1851	1553	14	sales	sale	NOUN
ftr-1851	1553	15	of	of	ADP
ftr-1851	1553	16	the	the	DET
ftr-1851	1553	17	target	target	NOUN
ftr-1851	1553	18	corporations	corporation	NOUN
ftr-1851	1553	19	were	be	AUX
ftr-1851	1553	20	part	part	NOUN
ftr-1851	1553	21	of	of	ADP
ftr-1851	1553	22	the	the	DET
ftr-1851	1553	23	same	same	ADJ
ftr-1851	1553	24	seamless	seamless	ADJ
ftr-1851	1553	25	web	web	NOUN
ftr-1851	1553	26	of	of	ADP
ftr-1851	1553	27	corporate	corporate	ADJ
ftr-1851	1553	28	activity	activity	NOUN
ftr-1851	1553	29	intended	intend	VERB
ftr-1851	1553	30	by	by	ADP
ftr-1851	1553	31	petitioner	petitioner	NOUN
ftr-1851	1553	32	to	to	PART
ftr-1851	1553	33	culminate	culminate	VERB
ftr-1851	1553	34	in	in	ADP
ftr-1851	1553	35	the	the	DET
ftr-1851	1553	36	sale	sale	NOUN
ftr-1851	1553	37	of	of	ADP
ftr-1851	1553	38	the	the	DET
ftr-1851	1553	39	target	target	NOUN
ftr-1851	1553	40	corporations	corporation	NOUN
ftr-1851	1553	41	outside	outside	ADP
ftr-1851	1553	42	the	the	DET
ftr-1851	1553	43	consolidated	consolidated	ADJ
ftr-1851	1553	44	group	group	NOUN
ftr-1851	1553	45	.	.	PUNCT
ftr-1851	1554	1	2	2	X
ftr-1851	1554	2	.	.	X
ftr-1851	1554	3	nothing	nothing	PRON
ftr-1851	1554	4	succeeds	succeed	VERB
ftr-1851	1554	5	like	like	ADP
ftr-1851	1554	6	the	the	DET
ftr-1851	1554	7	sweet	sweet	ADJ
ftr-1851	1554	8	smell	smell	NOUN
ftr-1851	1554	9	of	of	ADP
ftr-1851	1554	10	success	success	NOUN
ftr-1851	1554	11	.	.	PUNCT
ftr-1851	1555	1	delta	delta	NOUN
ftr-1851	1555	2	plastics	plastics	PROPN
ftr-1851	1555	3	,	,	PUNCT
ftr-1851	1555	4	inc	inc	PROPN
ftr-1851	1555	5	.	.	PROPN
ftr-1851	1556	1	v.	v.	PROPN
ftr-1851	1556	2	commissioner	commissioner	PROPN
ftr-1851	1556	3	,	,	PUNCT
ftr-1851	1556	4	t.c	t.c	PROPN
ftr-1851	1556	5	.	.	PROPN
ftr-1851	1556	6	memo	memo	NOUN
ftr-1851	1556	7	.	.	PUNCT
ftr-1851	1557	1	2003	2003	NUM
ftr-1851	1557	2	-	-	SYM
ftr-1851	1557	3	54	54	NUM
ftr-1851	1557	4	(	(	PUNCT
ftr-1851	1557	5	2/28/03	2/28/03	NUM
ftr-1851	1557	6	)	)	PUNCT
ftr-1851	1557	7	.	.	PUNCT
ftr-1851	1558	1	shareholder	shareholder	NOUN
ftr-1851	1558	2	loans	loan	NOUN
ftr-1851	1558	3	to	to	ADP
ftr-1851	1558	4	a	a	DET
ftr-1851	1558	5	startup	startup	NOUN
ftr-1851	1558	6	corporation	corporation	NOUN
ftr-1851	1558	7	were	be	AUX
ftr-1851	1558	8	respected	respect	VERB
ftr-1851	1558	9	as	as	ADP
ftr-1851	1558	10	such	such	ADJ
ftr-1851	1558	11	,	,	PUNCT
ftr-1851	1558	12	and	and	CCONJ
ftr-1851	1558	13	an	an	DET
ftr-1851	1558	14	interest	interest	NOUN
ftr-1851	1558	15	deduction	deduction	NOUN
ftr-1851	1558	16	allowed	allow	VERB
ftr-1851	1558	17	,	,	PUNCT
ftr-1851	1558	18	even	even	ADV
ftr-1851	1558	19	thought	think	VERB
ftr-1851	1558	20	the	the	DET
ftr-1851	1558	21	corporation	corporation	NOUN
ftr-1851	1558	22	's	's	PART
ftr-1851	1558	23	debt	debt	NOUN
ftr-1851	1558	24	-	-	PUNCT
ftr-1851	1558	25	equity	equity	NOUN
ftr-1851	1558	26	ratio	ratio	NOUN
ftr-1851	1558	27	was	be	AUX
ftr-1851	1558	28	26:1	26:1	NUM
ftr-1851	1558	29	.	.	PUNCT
ftr-1851	1559	1	the	the	DET
ftr-1851	1559	2	corporation	corporation	NOUN
ftr-1851	1559	3	was	be	AUX
ftr-1851	1559	4	capitalized	capitalize	VERB
ftr-1851	1559	5	with	with	ADP
ftr-1851	1559	6	$	$	SYM
ftr-1851	1559	7	183,500	183,500	NUM
ftr-1851	1559	8	.	.	PUNCT
ftr-1851	1560	1	it	it	PRON
ftr-1851	1560	2	incurred	incur	VERB
ftr-1851	1560	3	$	$	SYM
ftr-1851	1560	4	2,322,838	2,322,838	NUM
ftr-1851	1560	5	of	of	ADP
ftr-1851	1560	6	secured	secure	VERB
ftr-1851	1560	7	startup	startup	NOUN
ftr-1851	1560	8	loans	loan	NOUN
ftr-1851	1560	9	$	$	SYM
ftr-1851	1560	10	2,169,013	2,169,013	NUM
ftr-1851	1560	11	from	from	ADP
ftr-1851	1560	12	three	three	NUM
ftr-1851	1560	13	unrelated	unrelated	ADJ
ftr-1851	1560	14	creditors	creditor	NOUN
ftr-1851	1560	15	and	and	CCONJ
ftr-1851	1560	16	$	$	SYM
ftr-1851	1560	17	153,825	153,825	NUM
ftr-1851	1560	18	from	from	ADP
ftr-1851	1560	19	a	a	DET
ftr-1851	1560	20	47	47	NUM
ftr-1851	1560	21	percent	percent	NOUN
ftr-1851	1560	22	shareholder	shareholder	NOUN
ftr-1851	1560	23	.	.	PUNCT
ftr-1851	1561	1	the	the	DET
ftr-1851	1561	2	corporation	corporation	NOUN
ftr-1851	1561	3	borrowed	borrow	VERB
ftr-1851	1561	4	another	another	DET
ftr-1851	1561	5	$	$	SYM
ftr-1851	1561	6	1,337,500	1,337,500	NUM
ftr-1851	1561	7	from	from	ADP
ftr-1851	1561	8	a	a	DET
ftr-1851	1561	9	group	group	NOUN
ftr-1851	1561	10	of	of	ADP
ftr-1851	1561	11	individuals	individual	NOUN
ftr-1851	1561	12	consisting	consist	VERB
ftr-1851	1561	13	of	of	ADP
ftr-1851	1561	14	six	six	NUM
ftr-1851	1561	15	of	of	ADP
ftr-1851	1561	16	its	its	PRON
ftr-1851	1561	17	seven	seven	NUM
ftr-1851	1561	18	shareholders	shareholder	NOUN
ftr-1851	1561	19	and	and	CCONJ
ftr-1851	1561	20	the	the	DET
ftr-1851	1561	21	father	father	NOUN
ftr-1851	1561	22	of	of	ADP
ftr-1851	1561	23	the	the	DET
ftr-1851	1561	24	one	one	NUM
ftr-1851	1561	25	shareholder	shareholder	NOUN
ftr-1851	1561	26	who	who	PRON
ftr-1851	1561	27	did	do	AUX
ftr-1851	1561	28	not	not	PART
ftr-1851	1561	29	make	make	VERB
ftr-1851	1561	30	a	a	DET
ftr-1851	1561	31	loan	loan	NOUN
ftr-1851	1561	32	to	to	ADP
ftr-1851	1561	33	the	the	DET
ftr-1851	1561	34	corporation	corporation	NOUN
ftr-1851	1561	35	.	.	PUNCT
ftr-1851	1562	1	the	the	DET
ftr-1851	1562	2	shareholder	shareholder	NOUN
ftr-1851	1562	3	loans	loan	NOUN
ftr-1851	1562	4	were	be	AUX
ftr-1851	1562	5	roughly	roughly	ADV
ftr-1851	1562	6	proportional	proportional	ADJ
ftr-1851	1562	7	to	to	ADP
ftr-1851	1562	8	stock	stock	NOUN
ftr-1851	1562	9	holdings	holding	NOUN
ftr-1851	1562	10	,	,	PUNCT
ftr-1851	1562	11	but	but	CCONJ
ftr-1851	1562	12	they	they	PRON
ftr-1851	1562	13	had	have	VERB
ftr-1851	1562	14	all	all	PRON
ftr-1851	1562	15	of	of	ADP
ftr-1851	1562	16	the	the	DET
ftr-1851	1562	17	formal	formal	ADJ
ftr-1851	1562	18	indicia	indicia	NOUN
ftr-1851	1562	19	of	of	ADP
ftr-1851	1562	20	debt	debt	NOUN
ftr-1851	1562	21	.	.	PUNCT
ftr-1851	1563	1	they	they	PRON
ftr-1851	1563	2	were	be	AUX
ftr-1851	1563	3	evidenced	evidence	VERB
ftr-1851	1563	4	by	by	ADP
ftr-1851	1563	5	debenture	debenture	NOUN
ftr-1851	1563	6	notes	note	NOUN
ftr-1851	1563	7	,	,	PUNCT
ftr-1851	1563	8	bore	bear	VERB
ftr-1851	1563	9	reasonable	reasonable	ADJ
ftr-1851	1563	10	interest	interest	NOUN
ftr-1851	1563	11	,	,	PUNCT
ftr-1851	1563	12	and	and	CCONJ
ftr-1851	1563	13	had	have	VERB
ftr-1851	1563	14	a	a	DET
ftr-1851	1563	15	10	10	NUM
ftr-1851	1563	16	-	-	PUNCT
ftr-1851	1563	17	year	year	NOUN
ftr-1851	1563	18	repayment	repayment	NOUN
ftr-1851	1563	19	schedule	schedule	NOUN
ftr-1851	1563	20	.	.	PUNCT
ftr-1851	1564	1	payments	payment	NOUN
ftr-1851	1564	2	were	be	AUX
ftr-1851	1564	3	not	not	PART
ftr-1851	1564	4	dependent	dependent	ADJ
ftr-1851	1564	5	upon	upon	SCONJ
ftr-1851	1564	6	profits	profit	NOUN
ftr-1851	1564	7	or	or	CCONJ
ftr-1851	1564	8	losses	loss	NOUN
ftr-1851	1564	9	.	.	PUNCT
ftr-1851	1565	1	although	although	SCONJ
ftr-1851	1565	2	the	the	DET
ftr-1851	1565	3	notes	note	NOUN
ftr-1851	1565	4	were	be	AUX
ftr-1851	1565	5	unsecured	unsecured	ADJ
ftr-1851	1565	6	and	and	CCONJ
ftr-1851	1565	7	subordinated	subordinate	VERB
ftr-1851	1565	8	to	to	ADP
ftr-1851	1565	9	secured	secured	ADJ
ftr-1851	1565	10	creditors	creditor	NOUN
ftr-1851	1565	11	,	,	PUNCT
ftr-1851	1565	12	and	and	CCONJ
ftr-1851	1565	13	the	the	DET
ftr-1851	1565	14	debenture	debenture	NOUN
ftr-1851	1565	15	holders	holder	NOUN
ftr-1851	1565	16	could	could	AUX
ftr-1851	1565	17	enforce	enforce	VERB
ftr-1851	1565	18	payment	payment	NOUN
ftr-1851	1565	19	on	on	ADP
ftr-1851	1565	20	the	the	DET
ftr-1851	1565	21	debenture	debenture	NOUN
ftr-1851	1565	22	notes	note	NOUN
ftr-1851	1565	23	only	only	ADV
ftr-1851	1565	24	if	if	SCONJ
ftr-1851	1565	25	the	the	DET
ftr-1851	1565	26	holders	holder	NOUN
ftr-1851	1565	27	of	of	ADP
ftr-1851	1565	28	more	more	ADJ
ftr-1851	1565	29	than	than	ADP
ftr-1851	1565	30	50	50	NUM
ftr-1851	1565	31	percent	percent	NOUN
ftr-1851	1565	32	of	of	ADP
ftr-1851	1565	33	the	the	DET
ftr-1851	1565	34	value	value	NOUN
ftr-1851	1565	35	of	of	ADP
ftr-1851	1565	36	all	all	DET
ftr-1851	1565	37	the	the	DET
ftr-1851	1565	38	outstanding	outstanding	ADJ
ftr-1851	1565	39	debenture	debenture	NOUN
ftr-1851	1565	40	notes	note	NOUN
ftr-1851	1565	41	joined	join	VERB
ftr-1851	1565	42	in	in	ADP
ftr-1851	1565	43	a	a	DET
ftr-1851	1565	44	proceeding	proceeding	NOUN
ftr-1851	1565	45	to	to	PART
ftr-1851	1565	46	enforce	enforce	VERB
ftr-1851	1565	47	payment	payment	NOUN
ftr-1851	1565	48	,	,	PUNCT
ftr-1851	1565	49	the	the	DET
ftr-1851	1565	50	corporation	corporation	NOUN
ftr-1851	1565	51	made	make	VERB
ftr-1851	1565	52	all	all	DET
ftr-1851	1565	53	scheduled	schedule	VERB
ftr-1851	1565	54	payments	payment	NOUN
ftr-1851	1565	55	due	due	ADJ
ftr-1851	1565	56	.	.	PUNCT
ftr-1851	1566	1	in	in	ADP
ftr-1851	1566	2	just	just	ADV
ftr-1851	1566	3	over	over	ADP
ftr-1851	1566	4	3	3	NUM
ftr-1851	1566	5	years	year	NOUN
ftr-1851	1566	6	,	,	PUNCT
ftr-1851	1566	7	as	as	ADP
ftr-1851	1566	8	a	a	DET
ftr-1851	1566	9	result	result	NOUN
ftr-1851	1566	10	of	of	ADP
ftr-1851	1566	11	successful	successful	ADJ
ftr-1851	1566	12	operations	operation	NOUN
ftr-1851	1566	13	,	,	PUNCT
ftr-1851	1566	14	the	the	DET
ftr-1851	1566	15	taxpayer	taxpayer	NOUN
ftr-1851	1566	16	's	's	PART
ftr-1851	1566	17	debt	debt	NOUN
ftr-1851	1566	18	-	-	PUNCT
ftr-1851	1566	19	equity	equity	NOUN
ftr-1851	1566	20	ratio	ratio	NOUN
ftr-1851	1566	21	(	(	PUNCT
ftr-1851	1566	22	treating	treat	VERB
ftr-1851	1566	23	the	the	DET
ftr-1851	1566	24	notes	note	NOUN
ftr-1851	1566	25	as	as	ADP
ftr-1851	1566	26	debt	debt	NOUN
ftr-1851	1566	27	and	and	CCONJ
ftr-1851	1566	28	not	not	PART
ftr-1851	1566	29	as	as	ADP
ftr-1851	1566	30	equity	equity	NOUN
ftr-1851	1566	31	)	)	PUNCT
ftr-1851	1566	32	was	be	AUX
ftr-1851	1566	33	reduced	reduce	VERB
ftr-1851	1566	34	from	from	ADP
ftr-1851	1566	35	approximately	approximately	ADV
ftr-1851	1566	36	26:1	26:1	NUM
ftr-1851	1566	37	to	to	ADP
ftr-1851	1566	38	approximately	approximately	ADV
ftr-1851	1566	39	4	4	NUM
ftr-1851	1566	40	:	:	SYM
ftr-1851	1566	41	1	1	NUM
ftr-1851	1566	42	.	.	PUNCT
ftr-1851	1567	1	however	however	ADV
ftr-1851	1567	2	,	,	PUNCT
ftr-1851	1567	3	the	the	DET
ftr-1851	1567	4	corporation	corporation	NOUN
ftr-1851	1567	5	paid	pay	VERB
ftr-1851	1567	6	no	no	DET
ftr-1851	1567	7	dividends	dividend	NOUN
ftr-1851	1567	8	.	.	PUNCT
ftr-1851	1568	1	after	after	ADP
ftr-1851	1568	2	examining	examine	VERB
ftr-1851	1568	3	those	those	DET
ftr-1851	1568	4	debt	debt	NOUN
ftr-1851	1568	5	-	-	PUNCT
ftr-1851	1568	6	equity	equity	NOUN
ftr-1851	1568	7	analysis	analysis	NOUN
ftr-1851	1568	8	factors	factor	NOUN
ftr-1851	1568	9	that	that	PRON
ftr-1851	1568	10	it	it	PRON
ftr-1851	1568	11	found	find	VERB
ftr-1851	1568	12	relevant	relevant	ADJ
ftr-1851	1568	13	,	,	PUNCT
ftr-1851	1568	14	the	the	DET
ftr-1851	1568	15	court	court	NOUN
ftr-1851	1568	16	concluded	conclude	VERB
ftr-1851	1568	17	,	,	PUNCT
ftr-1851	1568	18	"	"	PUNCT
ftr-1851	1568	19	credible	credible	ADJ
ftr-1851	1568	20	trial	trial	NOUN
ftr-1851	1568	21	testimony	testimony	NOUN
ftr-1851	1568	22	was	be	AUX
ftr-1851	1568	23	offered	offer	VERB
ftr-1851	1568	24	that	that	SCONJ
ftr-1851	1568	25	a	a	DET
ftr-1851	1568	26	debtorcreditor	debtorcreditor	NOUN
ftr-1851	1568	27	relationship	relationship	NOUN
ftr-1851	1568	28	was	be	AUX
ftr-1851	1568	29	intended	intend	VERB
ftr-1851	1568	30	between	between	ADP
ftr-1851	1568	31	petitioner	petitioner	NOUN
ftr-1851	1568	32	and	and	CCONJ
ftr-1851	1568	33	the	the	DET
ftr-1851	1568	34	debenture	debenture	NOUN
ftr-1851	1568	35	holders	holder	NOUN
ftr-1851	1568	36	with	with	ADP
ftr-1851	1568	37	regard	regard	NOUN
ftr-1851	1568	38	to	to	ADP
ftr-1851	1568	39	the	the	DET
ftr-1851	1568	40	debenture	debenture	NOUN
ftr-1851	1568	41	funds	fund	NOUN
ftr-1851	1568	42	.	.	PUNCT
ftr-1851	1568	43	"	"	PUNCT
ftr-1851	1569	1	3	3	X
ftr-1851	1569	2	.	.	NUM
ftr-1851	1569	3	which	which	PRON
ftr-1851	1569	4	dividends	dividend	NOUN
ftr-1851	1569	5	are	be	AUX
ftr-1851	1569	6	taxed	tax	VERB
ftr-1851	1569	7	at	at	ADP
ftr-1851	1569	8	capital	capital	NOUN
ftr-1851	1569	9	gains	gain	NOUN
ftr-1851	1569	10	rates	rate	NOUN
ftr-1851	1569	11	?	?	PUNCT
ftr-1851	1570	1	see	see	VERB
ftr-1851	1570	2	v.a	v.a	PROPN
ftr-1851	1570	3	.	.	PROPN
ftr-1851	1570	4	l.a	l.a	PROPN
ftr-1851	1570	5	.	.	PROPN
ftr-1851	1570	6	,	,	PUNCT
ftr-1851	1570	7	above	above	ADV
ftr-1851	1570	8	.	.	PUNCT
ftr-1851	1571	1	c.	c.	NOUN
ftr-1851	1571	2	liquidations	liquidation	NOUN
ftr-1851	1571	3	1	1	NUM
ftr-1851	1571	4	.	.	PUNCT
ftr-1851	1571	5	rev	rev	PROPN
ftr-1851	1571	6	.	.	PROPN
ftr-1851	1572	1	rul	rul	PROPN
ftr-1851	1572	2	.	.	PUNCT
ftr-1851	1572	3	2003	2003	NUM
ftr-1851	1572	4	-	-	SYM
ftr-1851	1572	5	125	125	NUM
ftr-1851	1572	6	,	,	PUNCT
ftr-1851	1572	7	2003	2003	NUM
ftr-1851	1572	8	-	-	SYM
ftr-1851	1572	9	52	52	NUM
ftr-1851	1572	10	i.r.b	i.r.b	NOUN
ftr-1851	1572	11	.	.	PUNCT
ftr-1851	1573	1	1243	1243	NUM
ftr-1851	1573	2	(	(	PUNCT
ftr-1851	1573	3	12/29/03	12/29/03	PROPN
ftr-1851	1573	4	)	)	PUNCT
ftr-1851	1573	5	.	.	PUNCT
ftr-1851	1574	1	this	this	DET
ftr-1851	1574	2	revenue	revenue	NOUN
ftr-1851	1574	3	ruling	ruling	NOUN
ftr-1851	1574	4	holds	hold	VERB
ftr-1851	1574	5	that	that	SCONJ
ftr-1851	1574	6	when	when	SCONJ
ftr-1851	1574	7	an	an	DET
ftr-1851	1574	8	election	election	NOUN
ftr-1851	1574	9	is	be	AUX
ftr-1851	1574	10	made	make	VERB
ftr-1851	1574	11	to	to	PART
ftr-1851	1574	12	change	change	VERB
ftr-1851	1574	13	the	the	DET
ftr-1851	1574	14	classification	classification	NOUN
ftr-1851	1574	15	of	of	ADP
ftr-1851	1574	16	an	an	DET
ftr-1851	1574	17	entity	entity	NOUN
ftr-1851	1574	18	from	from	ADP
ftr-1851	1574	19	a	a	DET
ftr-1851	1574	20	corporation	corporation	NOUN
ftr-1851	1574	21	to	to	ADP
ftr-1851	1574	22	a	a	DET
ftr-1851	1574	23	disregarded	disregarded	ADJ
ftr-1851	1574	24	entity	entity	NOUN
ftr-1851	1574	25	,	,	PUNCT
ftr-1851	1574	26	the	the	DET
ftr-1851	1574	27	shareholder	shareholder	NOUN
ftr-1851	1574	28	of	of	ADP
ftr-1851	1574	29	such	such	ADJ
ftr-1851	1574	30	entity	entity	NOUN
ftr-1851	1574	31	is	be	AUX
ftr-1851	1574	32	allowed	allow	VERB
ftr-1851	1574	33	a	a	DET
ftr-1851	1574	34	worthless	worthless	ADJ
ftr-1851	1574	35	security	security	NOUN
ftr-1851	1574	36	deduction	deduction	NOUN
ftr-1851	1574	37	under	under	ADP
ftr-1851	1574	38	§	§	PROPN
ftr-1851	1574	39	165(g)(3	165(g)(3	NUM
ftr-1851	1574	40	)	)	PUNCT
ftr-1851	1574	41	if	if	SCONJ
ftr-1851	1574	42	the	the	DET
ftr-1851	1574	43	fair	fair	ADJ
ftr-1851	1574	44	market	market	NOUN
ftr-1851	1574	45	value	value	NOUN
ftr-1851	1574	46	of	of	ADP
ftr-1851	1574	47	the	the	DET
ftr-1851	1574	48	assets	asset	NOUN
ftr-1851	1574	49	of	of	ADP
ftr-1851	1574	50	the	the	DET
ftr-1851	1574	51	entity	entity	NOUN
ftr-1851	1574	52	(	(	PUNCT
ftr-1851	1574	53	including	include	VERB
ftr-1851	1574	54	intangible	intangible	ADJ
ftr-1851	1574	55	assets	asset	NOUN
ftr-1851	1574	56	such	such	ADJ
ftr-1851	1574	57	as	as	ADP
ftr-1851	1574	58	goodwill	goodwill	NOUN
ftr-1851	1574	59	and	and	CCONJ
ftr-1851	1574	60	going	go	VERB
ftr-1851	1574	61	concern	concern	NOUN
ftr-1851	1574	62	value	value	NOUN
ftr-1851	1574	63	)	)	PUNCT
ftr-1851	1574	64	does	do	AUX
ftr-1851	1574	65	not	not	PART
ftr-1851	1574	66	exceed	exceed	VERB
ftr-1851	1574	67	the	the	DET
ftr-1851	1574	68	entity	entity	NOUN
ftr-1851	1574	69	's	's	PART
ftr-1851	1574	70	liabilities	liability	NOUN
ftr-1851	1574	71	.	.	PUNCT
ftr-1851	1575	1	in	in	ADP
ftr-1851	1575	2	that	that	DET
ftr-1851	1575	3	case	case	NOUN
ftr-1851	1575	4	,	,	PUNCT
ftr-1851	1575	5	in	in	ADP
ftr-1851	1575	6	the	the	DET
ftr-1851	1575	7	deemed	deemed	ADJ
ftr-1851	1575	8	liquidation	liquidation	NOUN
ftr-1851	1575	9	of	of	ADP
ftr-1851	1575	10	the	the	DET
ftr-1851	1575	11	entity	entity	NOUN
ftr-1851	1575	12	the	the	DET
ftr-1851	1575	13	shareholder	shareholder	NOUN
ftr-1851	1575	14	receives	receive	VERB
ftr-1851	1575	15	no	no	DET
ftr-1851	1575	16	distribution	distribution	NOUN
ftr-1851	1575	17	on	on	ADP
ftr-1851	1575	18	its	its	PRON
ftr-1851	1575	19	stock	stock	NOUN
ftr-1851	1575	20	.	.	PUNCT
ftr-1851	1576	1	d.	d.	PROPN
ftr-1851	1576	2	s	s	PROPN
ftr-1851	1576	3	corporations	corporation	NOUN
ftr-1851	1576	4	1	1	X
ftr-1851	1576	5	.	.	PUNCT
ftr-1851	1577	1	excusing	excuse	VERB
ftr-1851	1577	2	late	late	ADJ
ftr-1851	1577	3	elections	election	NOUN
ftr-1851	1577	4	is	be	AUX
ftr-1851	1577	5	now	now	ADV
ftr-1851	1577	6	simpler	simple	ADJ
ftr-1851	1577	7	.	.	PUNCT
ftr-1851	1578	1	rev	rev	PROPN
ftr-1851	1578	2	.	.	PROPN
ftr-1851	1578	3	proc	proc	PROPN
ftr-1851	1578	4	.	.	PUNCT
ftr-1851	1579	1	2003	2003	NUM
ftr-1851	1579	2	-	-	SYM
ftr-1851	1579	3	43	43	NUM
ftr-1851	1579	4	,	,	PUNCT
ftr-1851	1579	5	2003	2003	NUM
ftr-1851	1579	6	-	-	SYM
ftr-1851	1579	7	23	23	NUM
ftr-1851	1579	8	i.r.b	i.r.b	NOUN
ftr-1851	1579	9	.	.	PUNCT
ftr-1851	1580	1	998	998	NUM
ftr-1851	1580	2	(	(	PUNCT
ftr-1851	1580	3	6/9/03	6/9/03	NUM
ftr-1851	1580	4	)	)	PUNCT
ftr-1851	1580	5	.	.	PUNCT
ftr-1851	1581	1	this	this	DET
ftr-1851	1581	2	revenue	revenue	NOUN
ftr-1851	1581	3	procedure	procedure	NOUN
ftr-1851	1581	4	provides	provide	VERB
ftr-1851	1581	5	a	a	DET
ftr-1851	1581	6	simplified	simplified	ADJ
ftr-1851	1581	7	method	method	NOUN
ftr-1851	1581	8	for	for	SCONJ
ftr-1851	1581	9	taxpayers	taxpayer	NOUN
ftr-1851	1581	10	to	to	PART
ftr-1851	1581	11	request	request	VERB
ftr-1851	1581	12	relief	relief	NOUN
ftr-1851	1581	13	for	for	ADP
ftr-1851	1581	14	late	late	ADJ
ftr-1851	1581	15	s	s	PART
ftr-1851	1581	16	corporation	corporation	NOUN
ftr-1851	1581	17	elections	election	NOUN
ftr-1851	1581	18	,	,	PUNCT
ftr-1851	1581	19	esbt	esbt	NOUN
ftr-1851	1581	20	elections	election	NOUN
ftr-1851	1581	21	,	,	PUNCT
ftr-1851	1581	22	qsst	qsst	ADJ
ftr-1851	1581	23	elections	election	NOUN
ftr-1851	1581	24	and	and	CCONJ
ftr-1851	1581	25	qsub	qsub	VERB
ftr-1851	1581	26	elections	election	NOUN
ftr-1851	1581	27	.	.	PUNCT
ftr-1851	1582	1	generally	generally	ADV
ftr-1851	1582	2	,	,	PUNCT
ftr-1851	1582	3	relief	relief	NOUN
ftr-1851	1582	4	is	be	AUX
ftr-1851	1582	5	provided	provide	VERB
ftr-1851	1582	6	if	if	SCONJ
ftr-1851	1582	7	the	the	DET
ftr-1851	1582	8	request	request	NOUN
ftr-1851	1582	9	for	for	ADP
ftr-1851	1582	10	relief	relief	NOUN
ftr-1851	1582	11	is	be	AUX
ftr-1851	1582	12	filed	file	VERB
ftr-1851	1582	13	within	within	ADP
ftr-1851	1582	14	24	24	NUM
ftr-1851	1582	15	months	month	NOUN
ftr-1851	1582	16	of	of	ADP
ftr-1851	1582	17	the	the	DET
ftr-1851	1582	18	due	due	ADJ
ftr-1851	1582	19	date	date	NOUN
ftr-1851	1582	20	of	of	ADP
ftr-1851	1582	21	the	the	DET
ftr-1851	1582	22	election	election	NOUN
ftr-1851	1582	23	.	.	PUNCT
ftr-1851	1583	1	20041	20041	NUM
ftr-1851	1583	2	florida	florida	PROPN
ftr-1851	1583	3	tax	tax	PROPN
ftr-1851	1583	4	review	review	NOUN
ftr-1851	1583	5	2	2	X
ftr-1851	1583	6	.	.	PUNCT
ftr-1851	1583	7	when	when	SCONJ
ftr-1851	1583	8	your	your	PRON
ftr-1851	1583	9	s	s	NOUN
ftr-1851	1583	10	corporation	corporation	NOUN
ftr-1851	1583	11	goes	go	VERB
ftr-1851	1583	12	into	into	ADP
ftr-1851	1583	13	bankruptcy	bankruptcy	NOUN
ftr-1851	1583	14	,	,	PUNCT
ftr-1851	1583	15	watch	watch	VERB
ftr-1851	1583	16	out	out	ADP
ftr-1851	1583	17	!	!	PUNCT
ftr-1851	1584	1	mourad	mourad	PROPN
ftr-1851	1584	2	v.	v.	PROPN
ftr-1851	1584	3	commissioner	commissioner	PROPN
ftr-1851	1584	4	,	,	PUNCT
ftr-1851	1584	5	121	121	NUM
ftr-1851	1584	6	t.c	t.c	NOUN
ftr-1851	1584	7	.	.	PROPN
ftr-1851	1584	8	1	1	NUM
ftr-1851	1584	9	(	(	PUNCT
ftr-1851	1584	10	7/2/03	7/2/03	NUM
ftr-1851	1584	11	)	)	PUNCT
ftr-1851	1584	12	.	.	PUNCT
ftr-1851	1585	1	the	the	DET
ftr-1851	1585	2	filing	filing	NOUN
ftr-1851	1585	3	of	of	ADP
ftr-1851	1585	4	a	a	DET
ftr-1851	1585	5	bankruptcy	bankruptcy	NOUN
ftr-1851	1585	6	petition	petition	NOUN
ftr-1851	1585	7	by	by	ADP
ftr-1851	1585	8	taxpayer	taxpayer	NOUN
ftr-1851	1585	9	's	's	PART
ftr-1851	1585	10	wholly	wholly	ADV
ftr-1851	1585	11	-	-	PUNCT
ftr-1851	1585	12	owned	own	VERB
ftr-1851	1585	13	s	s	NOUN
ftr-1851	1585	14	corporation	corporation	NOUN
ftr-1851	1585	15	for	for	ADP
ftr-1851	1585	16	a	a	DET
ftr-1851	1585	17	chapter	chapter	NOUN
ftr-1851	1585	18	11	11	NUM
ftr-1851	1585	19	plan	plan	NOUN
ftr-1851	1585	20	of	of	ADP
ftr-1851	1585	21	reorganization	reorganization	NOUN
ftr-1851	1585	22	(	(	PUNCT
ftr-1851	1585	23	in	in	ADP
ftr-1851	1585	24	which	which	PRON
ftr-1851	1585	25	an	an	DET
ftr-1851	1585	26	independent	independent	ADJ
ftr-1851	1585	27	trustee	trustee	NOUN
ftr-1851	1585	28	was	be	AUX
ftr-1851	1585	29	appointed	appoint	VERB
ftr-1851	1585	30	by	by	ADP
ftr-1851	1585	31	the	the	DET
ftr-1851	1585	32	bankruptcy	bankruptcy	NOUN
ftr-1851	1585	33	court	court	PROPN
ftr-1851	1585	34	)	)	PUNCT
ftr-1851	1585	35	neither	neither	CCONJ
ftr-1851	1585	36	terminates	terminate	VERB
ftr-1851	1585	37	an	an	DET
ftr-1851	1585	38	s	s	NOUN
ftr-1851	1585	39	election	election	NOUN
ftr-1851	1585	40	nor	nor	CCONJ
ftr-1851	1585	41	creates	create	VERB
ftr-1851	1585	42	a	a	DET
ftr-1851	1585	43	separate	separate	ADJ
ftr-1851	1585	44	taxable	taxable	ADJ
ftr-1851	1585	45	entity	entity	NOUN
ftr-1851	1585	46	.	.	PUNCT
ftr-1851	1586	1	judge	judge	PROPN
ftr-1851	1586	2	ruwe	ruwe	PROPN
ftr-1851	1586	3	held	hold	VERB
ftr-1851	1586	4	that	that	SCONJ
ftr-1851	1586	5	the	the	DET
ftr-1851	1586	6	taxpayer	taxpayer	NOUN
ftr-1851	1586	7	is	be	AUX
ftr-1851	1586	8	liable	liable	ADJ
ftr-1851	1586	9	for	for	ADP
ftr-1851	1586	10	the	the	DET
ftr-1851	1586	11	tax	tax	NOUN
ftr-1851	1586	12	on	on	ADP
ftr-1851	1586	13	the	the	DET
ftr-1851	1586	14	sale	sale	NOUN
ftr-1851	1586	15	by	by	ADP
ftr-1851	1586	16	the	the	DET
ftr-1851	1586	17	s	s	PROPN
ftr-1851	1586	18	corporation	corporation	NOUN
ftr-1851	1586	19	of	of	ADP
ftr-1851	1586	20	its	its	PRON
ftr-1851	1586	21	principal	principal	ADJ
ftr-1851	1586	22	assets	asset	NOUN
ftr-1851	1586	23	.	.	PUNCT
ftr-1851	1587	1	*	*	PUNCT
ftr-1851	1587	2	query	query	NOUN
ftr-1851	1587	3	:	:	PUNCT
ftr-1851	1587	4	how	how	SCONJ
ftr-1851	1587	5	could	could	AUX
ftr-1851	1587	6	taxpayer	taxpayer	NOUN
ftr-1851	1587	7	have	have	AUX
ftr-1851	1587	8	planned	plan	VERB
ftr-1851	1587	9	this	this	PRON
ftr-1851	1587	10	better	well	ADV
ftr-1851	1587	11	?	?	PUNCT
ftr-1851	1588	1	3	3	X
ftr-1851	1588	2	.	.	X
ftr-1851	1588	3	stacking	stack	VERB
ftr-1851	1588	4	qualified	qualified	ADJ
ftr-1851	1588	5	subpart	subpart	NOUN
ftr-1851	1588	6	e	e	NOUN
ftr-1851	1588	7	or	or	CCONJ
ftr-1851	1588	8	testamentary	testamentary	ADJ
ftr-1851	1588	9	trust	trust	NOUN
ftr-1851	1588	10	status	status	NOUN
ftr-1851	1588	11	and	and	CCONJ
ftr-1851	1588	12	a	a	DET
ftr-1851	1588	13	qsst	qsst	NOUN
ftr-1851	1588	14	or	or	CCONJ
ftr-1851	1588	15	esbt	esbt	NOUN
ftr-1851	1588	16	election	election	NOUN
ftr-1851	1588	17	.	.	PUNCT
ftr-1851	1589	1	t.d	t.d	PROPN
ftr-1851	1589	2	.	.	PROPN
ftr-1851	1589	3	9078	9078	NUM
ftr-1851	1589	4	,	,	PUNCT
ftr-1851	1589	5	qualified	qualified	ADJ
ftr-1851	1589	6	subchapter	subchapter	NOUN
ftr-1851	1589	7	s	s	PART
ftr-1851	1589	8	trust	trust	NOUN
ftr-1851	1589	9	election	election	NOUN
ftr-1851	1589	10	for	for	ADP
ftr-1851	1589	11	testamentary	testamentary	ADJ
ftr-1851	1589	12	trusts	trust	NOUN
ftr-1851	1589	13	,	,	PUNCT
ftr-1851	1589	14	68	68	NUM
ftr-1851	1589	15	f.r	f.r	NOUN
ftr-1851	1589	16	.	.	PROPN
ftr-1851	1589	17	42251	42251	NUM
ftr-1851	1589	18	(	(	PUNCT
ftr-1851	1589	19	7/17/03	7/17/03	NUM
ftr-1851	1589	20	)	)	PUNCT
ftr-1851	1589	21	.	.	PUNCT
ftr-1851	1590	1	the	the	DET
ftr-1851	1590	2	treasury	treasury	NOUN
ftr-1851	1590	3	has	have	AUX
ftr-1851	1590	4	promulgated	promulgate	VERB
ftr-1851	1590	5	amendments	amendment	NOUN
ftr-1851	1590	6	to	to	ADP
ftr-1851	1590	7	reg	reg	NOUN
ftr-1851	1590	8	.	.	PUNCT
ftr-1851	1591	1	§	§	PROPN
ftr-1851	1591	2	1.1361	1.1361	NUM
ftr-1851	1591	3	-	-	SYM
ftr-1851	1591	4	1	1	NUM
ftr-1851	1591	5	relating	relate	VERB
ftr-1851	1591	6	to	to	ADP
ftr-1851	1591	7	the	the	DET
ftr-1851	1591	8	two	two	NUM
ftr-1851	1591	9	-	-	PUNCT
ftr-1851	1591	10	year	year	NOUN
ftr-1851	1591	11	period	period	NOUN
ftr-1851	1591	12	for	for	ADP
ftr-1851	1591	13	which	which	PRON
ftr-1851	1591	14	former	former	ADJ
ftr-1851	1591	15	qualified	qualified	ADJ
ftr-1851	1591	16	subpart	subpart	NOUN
ftr-1851	1591	17	e	e	NOUN
ftr-1851	1591	18	trusts	trust	NOUN
ftr-1851	1591	19	and	and	CCONJ
ftr-1851	1591	20	testamentary	testamentary	ADJ
ftr-1851	1591	21	trusts	trust	NOUN
ftr-1851	1591	22	continue	continue	VERB
ftr-1851	1591	23	as	as	ADP
ftr-1851	1591	24	qualified	qualified	ADJ
ftr-1851	1591	25	shareholders	shareholder	NOUN
ftr-1851	1591	26	of	of	ADP
ftr-1851	1591	27	s	s	PART
ftr-1851	1591	28	corporations	corporation	NOUN
ftr-1851	1591	29	and	and	CCONJ
ftr-1851	1591	30	qsst	qsst	ADJ
ftr-1851	1591	31	elections	election	NOUN
ftr-1851	1591	32	for	for	ADP
ftr-1851	1591	33	testamentary	testamentary	ADJ
ftr-1851	1591	34	trusts	trust	NOUN
ftr-1851	1591	35	at	at	ADP
ftr-1851	1591	36	the	the	DET
ftr-1851	1591	37	termination	termination	NOUN
ftr-1851	1591	38	of	of	ADP
ftr-1851	1591	39	that	that	DET
ftr-1851	1591	40	period	period	NOUN
ftr-1851	1591	41	.	.	PUNCT
ftr-1851	1592	1	the	the	DET
ftr-1851	1592	2	final	final	ADJ
ftr-1851	1592	3	regulations	regulation	NOUN
ftr-1851	1592	4	provide	provide	VERB
ftr-1851	1592	5	that	that	SCONJ
ftr-1851	1592	6	a	a	DET
ftr-1851	1592	7	testamentary	testamentary	ADJ
ftr-1851	1592	8	trust	trust	NOUN
ftr-1851	1592	9	includes	include	VERB
ftr-1851	1592	10	a	a	DET
ftr-1851	1592	11	trust	trust	NOUN
ftr-1851	1592	12	that	that	PRON
ftr-1851	1592	13	receives	receive	VERB
ftr-1851	1592	14	s	s	PART
ftr-1851	1592	15	corporation	corporation	NOUN
ftr-1851	1592	16	stock	stock	NOUN
ftr-1851	1592	17	from	from	ADP
ftr-1851	1592	18	a	a	DET
ftr-1851	1592	19	§	§	NOUN
ftr-1851	1592	20	645	645	NUM
ftr-1851	1592	21	electing	elect	VERB
ftr-1851	1592	22	trust	trust	NOUN
ftr-1851	1592	23	.	.	PUNCT
ftr-1851	1593	1	the	the	DET
ftr-1851	1593	2	regulations	regulation	NOUN
ftr-1851	1593	3	also	also	ADV
ftr-1851	1593	4	clarify	clarify	VERB
ftr-1851	1593	5	that	that	SCONJ
ftr-1851	1593	6	an	an	DET
ftr-1851	1593	7	esbt	esbt	NOUN
ftr-1851	1593	8	election	election	NOUN
ftr-1851	1593	9	may	may	AUX
ftr-1851	1593	10	be	be	AUX
ftr-1851	1593	11	made	make	VERB
ftr-1851	1593	12	for	for	ADP
ftr-1851	1593	13	a	a	DET
ftr-1851	1593	14	former	former	ADJ
ftr-1851	1593	15	qualified	qualified	ADJ
ftr-1851	1593	16	subpart	subpart	NOUN
ftr-1851	1593	17	e	e	NOUN
ftr-1851	1593	18	trust	trust	NOUN
ftr-1851	1593	19	or	or	CCONJ
ftr-1851	1593	20	a	a	DET
ftr-1851	1593	21	testamentary	testamentary	ADJ
ftr-1851	1593	22	trust	trust	NOUN
ftr-1851	1593	23	that	that	PRON
ftr-1851	1593	24	qualifies	qualify	VERB
ftr-1851	1593	25	as	as	ADP
ftr-1851	1593	26	an	an	DET
ftr-1851	1593	27	esbt	esbt	NOUN
ftr-1851	1593	28	.	.	NOUN
ftr-1851	1593	29	subject	subject	NOUN
ftr-1851	1593	30	to	to	ADP
ftr-1851	1593	31	certain	certain	ADJ
ftr-1851	1593	32	exceptions	exception	NOUN
ftr-1851	1593	33	,	,	PUNCT
ftr-1851	1593	34	the	the	DET
ftr-1851	1593	35	regulations	regulation	NOUN
ftr-1851	1593	36	are	be	AUX
ftr-1851	1593	37	effective	effective	ADJ
ftr-1851	1593	38	7/18/03	7/18/03	NUM
ftr-1851	1593	39	.	.	PUNCT
ftr-1851	1594	1	4	4	NUM
ftr-1851	1594	2	.	.	PUNCT
ftr-1851	1595	1	t.d	t.d	X
ftr-1851	1595	2	.	.	PROPN
ftr-1851	1595	3	9081	9081	NUM
ftr-1851	1595	4	;	;	PUNCT
ftr-1851	1595	5	reg129709	reg129709	NOUN
ftr-1851	1595	6	-	-	PUNCT
ftr-1851	1595	7	03	03	NUM
ftr-1851	1595	8	,	,	PUNCT
ftr-1851	1595	9	prohibited	prohibit	VERB
ftr-1851	1595	10	allocations	allocation	NOUN
ftr-1851	1595	11	of	of	ADP
ftr-1851	1595	12	securities	security	NOUN
ftr-1851	1595	13	in	in	ADP
ftr-1851	1595	14	an	an	DET
ftr-1851	1595	15	s	s	NOUN
ftr-1851	1595	16	corporation	corporation	NOUN
ftr-1851	1595	17	,	,	PUNCT
ftr-1851	1595	18	68	68	NUM
ftr-1851	1595	19	f.r	f.r	NOUN
ftr-1851	1595	20	.	.	NOUN
ftr-1851	1595	21	42970	42970	NUM
ftr-1851	1595	22	(	(	PUNCT
ftr-1851	1595	23	7/21/03	7/21/03	NUM
ftr-1851	1595	24	)	)	PUNCT
ftr-1851	1595	25	.	.	PUNCT
ftr-1851	1596	1	the	the	DET
ftr-1851	1596	2	treasury	treasury	PROPN
ftr-1851	1596	3	department	department	PROPN
ftr-1851	1596	4	has	have	AUX
ftr-1851	1596	5	promulgated	promulgate	VERB
ftr-1851	1596	6	temporary	temporary	ADJ
ftr-1851	1596	7	regulations	regulation	NOUN
ftr-1851	1596	8	and	and	CCONJ
ftr-1851	1596	9	published	publish	VERB
ftr-1851	1596	10	identical	identical	ADJ
ftr-1851	1596	11	proposed	propose	VERB
ftr-1851	1596	12	regulations	regulation	NOUN
ftr-1851	1596	13	under	under	ADP
ftr-1851	1596	14	§	§	PROPN
ftr-1851	1596	15	409(p	409(p	PROPN
ftr-1851	1596	16	)	)	PUNCT
ftr-1851	1596	17	concerning	concern	VERB
ftr-1851	1596	18	requirements	requirement	NOUN
ftr-1851	1596	19	for	for	ADP
ftr-1851	1596	20	esops	esop	NOUN
ftr-1851	1596	21	holding	hold	VERB
ftr-1851	1596	22	stock	stock	NOUN
ftr-1851	1596	23	of	of	ADP
ftr-1851	1596	24	s	s	PART
ftr-1851	1596	25	corporations	corporation	NOUN
ftr-1851	1596	26	.	.	PUNCT
ftr-1851	1597	1	the	the	DET
ftr-1851	1597	2	regulations	regulation	NOUN
ftr-1851	1597	3	prohibit	prohibit	VERB
ftr-1851	1597	4	allocations	allocation	NOUN
ftr-1851	1597	5	or	or	CCONJ
ftr-1851	1597	6	accruals	accrual	NOUN
ftr-1851	1597	7	to	to	ADP
ftr-1851	1597	8	the	the	DET
ftr-1851	1597	9	esop	esop	NOUN
ftr-1851	1597	10	for	for	ADP
ftr-1851	1597	11	any	any	DET
ftr-1851	1597	12	year	year	NOUN
ftr-1851	1597	13	that	that	SCONJ
ftr-1851	1597	14	"	"	PUNCT
ftr-1851	1597	15	meaningful	meaningful	ADJ
ftr-1851	1597	16	benefits	benefit	NOUN
ftr-1851	1597	17	"	"	PUNCT
ftr-1851	1597	18	are	be	AUX
ftr-1851	1597	19	not	not	PART
ftr-1851	1597	20	provided	provide	VERB
ftr-1851	1597	21	to	to	ADP
ftr-1851	1597	22	rank	rank	NOUN
ftr-1851	1597	23	-	-	PUNCT
ftr-1851	1597	24	and	and	CCONJ
ftr-1851	1597	25	-	-	PUNCT
ftr-1851	1597	26	file	file	NOUN
ftr-1851	1597	27	employees	employee	NOUN
ftr-1851	1597	28	.	.	PUNCT
ftr-1851	1598	1	the	the	DET
ftr-1851	1598	2	temporary	temporary	ADJ
ftr-1851	1598	3	and	and	CCONJ
ftr-1851	1598	4	proposed	propose	VERB
ftr-1851	1598	5	regulations	regulation	NOUN
ftr-1851	1598	6	provide	provide	VERB
ftr-1851	1598	7	rules	rule	NOUN
ftr-1851	1598	8	defining	define	VERB
ftr-1851	1598	9	terms	term	NOUN
ftr-1851	1598	10	,	,	PUNCT
ftr-1851	1598	11	such	such	ADJ
ftr-1851	1598	12	as	as	ADP
ftr-1851	1598	13	"	"	PUNCT
ftr-1851	1598	14	synthetic	synthetic	ADJ
ftr-1851	1598	15	equity	equity	NOUN
ftr-1851	1598	16	"	"	PUNCT
ftr-1851	1598	17	and	and	CCONJ
ftr-1851	1598	18	"	"	PUNCT
ftr-1851	1598	19	disqualified	disqualify	VERB
ftr-1851	1598	20	persons	person	NOUN
ftr-1851	1598	21	.	.	PUNCT
ftr-1851	1598	22	"	"	PUNCT
ftr-1851	1599	1	5	5	NUM
ftr-1851	1599	2	.	.	SYM
ftr-1851	1599	3	four	four	NUM
ftr-1851	1599	4	-	-	PUNCT
ftr-1851	1599	5	year	year	NOUN
ftr-1851	1599	6	spread	spread	NOUN
ftr-1851	1599	7	for	for	ADP
ftr-1851	1599	8	short	short	ADJ
ftr-1851	1599	9	-	-	PUNCT
ftr-1851	1599	10	year	year	NOUN
ftr-1851	1599	11	income	income	NOUN
ftr-1851	1599	12	occasioned	occasion	VERB
ftr-1851	1599	13	by	by	ADP
ftr-1851	1599	14	a	a	DET
ftr-1851	1599	15	change	change	NOUN
ftr-1851	1599	16	in	in	ADP
ftr-1851	1599	17	the	the	DET
ftr-1851	1599	18	annual	annual	ADJ
ftr-1851	1599	19	accounting	accounting	NOUN
ftr-1851	1599	20	period	period	NOUN
ftr-1851	1599	21	to	to	ADP
ftr-1851	1599	22	the	the	DET
ftr-1851	1599	23	calendar	calendar	NOUN
ftr-1851	1599	24	year	year	NOUN
ftr-1851	1599	25	during	during	ADP
ftr-1851	1599	26	a	a	DET
ftr-1851	1599	27	transition	transition	NOUN
ftr-1851	1599	28	period	period	NOUN
ftr-1851	1599	29	.	.	PUNCT
ftr-1851	1600	1	rev	rev	PROPN
ftr-1851	1600	2	.	.	PROPN
ftr-1851	1600	3	proc	proc	PROPN
ftr-1851	1600	4	.	.	PUNCT
ftr-1851	1601	1	2003	2003	NUM
ftr-1851	1601	2	-	-	SYM
ftr-1851	1601	3	79,2003	79,2003	NUM
ftr-1851	1601	4	-	-	PUNCT
ftr-1851	1601	5	45	45	NUM
ftr-1851	1601	6	i.r.b	i.r.b	NOUN
ftr-1851	1601	7	.	.	PUNCT
ftr-1851	1602	1	1036	1036	NUM
ftr-1851	1602	2	(	(	PUNCT
ftr-1851	1602	3	11/10/03	11/10/03	PROPN
ftr-1851	1602	4	)	)	PUNCT
ftr-1851	1602	5	.	.	PUNCT
ftr-1851	1603	1	rev	rev	PROPN
ftr-1851	1603	2	.	.	PROPN
ftr-1851	1603	3	proc	proc	PROPN
ftr-1851	1603	4	.	.	PUNCT
ftr-1851	1604	1	2002	2002	NUM
ftr-1851	1604	2	-	-	SYM
ftr-1851	1604	3	38	38	NUM
ftr-1851	1604	4	,	,	PUNCT
ftr-1851	1604	5	2002	2002	NUM
ftr-1851	1604	6	-	-	SYM
ftr-1851	1604	7	1	1	NUM
ftr-1851	1604	8	c.b	c.b	PROPN
ftr-1851	1604	9	.	.	PROPN
ftr-1851	1604	10	1037	1037	NUM
ftr-1851	1604	11	,	,	PUNCT
ftr-1851	1604	12	and	and	CCONJ
ftr-1851	1604	13	rev	rev	PROPN
ftr-1851	1604	14	.	.	PROPN
ftr-1851	1604	15	proc	proc	PROPN
ftr-1851	1604	16	.	.	PUNCT
ftr-1851	1605	1	2002	2002	NUM
ftr-1851	1605	2	-	-	SYM
ftr-1851	1605	3	39	39	NUM
ftr-1851	1605	4	,	,	PUNCT
ftr-1851	1605	5	2002	2002	NUM
ftr-1851	1605	6	-	-	SYM
ftr-1851	1605	7	1	1	NUM
ftr-1851	1605	8	c.b	c.b	PROPN
ftr-1851	1605	9	.	.	PROPN
ftr-1851	1605	10	1046	1046	NUM
ftr-1851	1605	11	,	,	PUNCT
ftr-1851	1605	12	provide	provide	VERB
ftr-1851	1605	13	procedures	procedure	NOUN
ftr-1851	1605	14	for	for	SCONJ
ftr-1851	1605	15	an	an	DET
ftr-1851	1605	16	corporation	corporation	NOUN
ftr-1851	1605	17	to	to	PART
ftr-1851	1605	18	change	change	VERB
ftr-1851	1605	19	its	its	PRON
ftr-1851	1605	20	annual	annual	ADJ
ftr-1851	1605	21	accounting	accounting	NOUN
ftr-1851	1605	22	period	period	NOUN
ftr-1851	1605	23	if	if	SCONJ
ftr-1851	1605	24	its	its	PRON
ftr-1851	1605	25	current	current	ADJ
ftr-1851	1605	26	taxable	taxable	ADJ
ftr-1851	1605	27	year	year	NOUN
ftr-1851	1605	28	no	no	ADV
ftr-1851	1605	29	longer	long	ADV
ftr-1851	1605	30	qualifies	qualify	VERB
ftr-1851	1605	31	as	as	ADP
ftr-1851	1605	32	a	a	DET
ftr-1851	1605	33	natural	natural	ADJ
ftr-1851	1605	34	business	business	NOUN
ftr-1851	1605	35	year	year	NOUN
ftr-1851	1605	36	(	(	PUNCT
ftr-1851	1605	37	or	or	CCONJ
ftr-1851	1605	38	,	,	PUNCT
ftr-1851	1605	39	for	for	ADP
ftr-1851	1605	40	certain	certain	ADJ
ftr-1851	1605	41	s	s	PART
ftr-1851	1605	42	corporations	corporation	NOUN
ftr-1851	1605	43	,	,	PUNCT
ftr-1851	1605	44	an	an	DET
ftr-1851	1605	45	ownership	ownership	NOUN
ftr-1851	1605	46	taxable	taxable	ADJ
ftr-1851	1605	47	year	year	NOUN
ftr-1851	1605	48	)	)	PUNCT
ftr-1851	1605	49	.	.	PUNCT
ftr-1851	1606	1	this	this	DET
ftr-1851	1606	2	new	new	ADJ
ftr-1851	1606	3	revenue	revenue	NOUN
ftr-1851	1606	4	procedure	procedure	NOUN
ftr-1851	1606	5	provides	provide	VERB
ftr-1851	1606	6	procedures	procedure	NOUN
ftr-1851	1606	7	under	under	ADP
ftr-1851	1606	8	which	which	PRON
ftr-1851	1606	9	a	a	DET
ftr-1851	1606	10	shareholder	shareholder	NOUN
ftr-1851	1606	11	of	of	ADP
ftr-1851	1606	12	such	such	DET
ftr-1851	1606	13	an	an	DET
ftr-1851	1606	14	s	s	NOUN
ftr-1851	1606	15	corporation	corporation	NOUN
ftr-1851	1606	16	may	may	AUX
ftr-1851	1606	17	elect	elect	VERB
ftr-1851	1606	18	to	to	PART
ftr-1851	1606	19	take	take	VERB
ftr-1851	1606	20	into	into	ADP
ftr-1851	1606	21	account	account	NOUN
ftr-1851	1606	22	ratably	ratably	ADV
ftr-1851	1606	23	over	over	ADP
ftr-1851	1606	24	four	four	NUM
ftr-1851	1606	25	taxable	taxable	ADJ
ftr-1851	1606	26	years	year	NOUN
ftr-1851	1606	27	the	the	DET
ftr-1851	1606	28	shareholder	shareholder	NOUN
ftr-1851	1606	29	's	's	PART
ftr-1851	1606	30	income	income	NOUN
ftr-1851	1606	31	from	from	ADP
ftr-1851	1606	32	the	the	DET
ftr-1851	1606	33	s	s	PART
ftr-1851	1606	34	corporation	corporation	NOUN
ftr-1851	1606	35	that	that	PRON
ftr-1851	1606	36	is	be	AUX
ftr-1851	1606	37	attributable	attributable	ADJ
ftr-1851	1606	38	to	to	ADP
ftr-1851	1606	39	the	the	DET
ftr-1851	1606	40	short	short	ADJ
ftr-1851	1606	41	taxable	taxable	ADJ
ftr-1851	1606	42	year	year	NOUN
ftr-1851	1606	43	ending	end	VERB
ftr-1851	1606	44	on	on	ADP
ftr-1851	1606	45	or	or	CCONJ
ftr-1851	1606	46	after	after	ADP
ftr-1851	1606	47	may	may	PROPN
ftr-1851	1606	48	10	10	NUM
ftr-1851	1606	49	,	,	PUNCT
ftr-1851	1606	50	2002	2002	NUM
ftr-1851	1606	51	,	,	PUNCT
ftr-1851	1606	52	but	but	CCONJ
ftr-1851	1606	53	before	before	ADP
ftr-1851	1606	54	june	june	PROPN
ftr-1851	1606	55	1	1	NUM
ftr-1851	1606	56	,	,	PUNCT
ftr-1851	1606	57	2004	2004	NUM
ftr-1851	1606	58	.	.	PUNCT
ftr-1851	1607	1	e.	e.	PROPN
ftr-1851	1607	2	affiliated	affiliated	PROPN
ftr-1851	1607	3	corporations	corporation	NOUN
ftr-1851	1607	4	1	1	NUM
ftr-1851	1607	5	.	.	PUNCT
ftr-1851	1607	6	suspended	suspend	VERB
ftr-1851	1607	7	loss	loss	NOUN
ftr-1851	1607	8	rules	rule	NOUN
ftr-1851	1607	9	to	to	PART
ftr-1851	1607	10	be	be	AUX
ftr-1851	1607	11	promulgated	promulgate	VERB
ftr-1851	1607	12	.	.	PUNCT
ftr-1851	1608	1	notice	notice	VERB
ftr-1851	1608	2	2002	2002	NUM
ftr-1851	1608	3	-	-	SYM
ftr-1851	1608	4	18,200212	18,200212	NUM
ftr-1851	1608	5	i.r.b	i.r.b	NOUN
ftr-1851	1608	6	.	.	PUNCT
ftr-1851	1609	1	644	644	NUM
ftr-1851	1609	2	(	(	PUNCT
ftr-1851	1609	3	3/25/02	3/25/02	NUM
ftr-1851	1609	4	)	)	PUNCT
ftr-1851	1609	5	.	.	PUNCT
ftr-1851	1610	1	the	the	DET
ftr-1851	1610	2	service	service	NOUN
ftr-1851	1610	3	announced	announce	VERB
ftr-1851	1610	4	that	that	SCONJ
ftr-1851	1610	5	it	it	PRON
ftr-1851	1610	6	and	and	CCONJ
ftr-1851	1610	7	the	the	DET
ftr-1851	1610	8	treasury	treasury	NOUN
ftr-1851	1610	9	intend	intend	VERB
ftr-1851	1610	10	to	to	PART
ftr-1851	1610	11	issue	issue	VERB
ftr-1851	1610	12	regulations	regulation	NOUN
ftr-1851	1610	13	that	that	PRON
ftr-1851	1610	14	will	will	AUX
ftr-1851	1610	15	prevent	prevent	VERB
ftr-1851	1610	16	a	a	DET
ftr-1851	1610	17	consolidated	consolidated	ADJ
ftr-1851	1610	18	group	group	NOUN
ftr-1851	1610	19	from	from	ADP
ftr-1851	1610	20	obtaining	obtain	VERB
ftr-1851	1610	21	a	a	DET
ftr-1851	1610	22	tax	tax	NOUN
ftr-1851	1610	23	benefit	benefit	NOUN
ftr-1851	1610	24	from	from	ADP
ftr-1851	1610	25	both	both	CCONJ
ftr-1851	1610	26	the	the	DET
ftr-1851	1610	27	utilization	utilization	NOUN
ftr-1851	1610	28	of	of	ADP
ftr-1851	1610	29	a	a	DET
ftr-1851	1610	30	loss	loss	NOUN
ftr-1851	1611	1	[	[	X
ftr-1851	1611	2	vol.6	vol.6	X
ftr-1851	1611	3	:	:	PUNCT
ftr-1851	1611	4	si	si	PROPN
ftr-1851	1611	5	recent	recent	ADJ
ftr-1851	1611	6	developments	development	NOUN
ftr-1851	1611	7	in	in	ADP
ftr-1851	1611	8	federal	federal	ADJ
ftr-1851	1611	9	income	income	NOUN
ftr-1851	1611	10	taxation	taxation	NOUN
ftr-1851	1611	11	from	from	ADP
ftr-1851	1611	12	the	the	DET
ftr-1851	1611	13	disposition	disposition	NOUN
ftr-1851	1611	14	of	of	ADP
ftr-1851	1611	15	stock	stock	NOUN
ftr-1851	1611	16	(	(	PUNCT
ftr-1851	1611	17	or	or	CCONJ
ftr-1851	1611	18	another	another	DET
ftr-1851	1611	19	asset	asset	NOUN
ftr-1851	1611	20	that	that	PRON
ftr-1851	1611	21	reflects	reflect	VERB
ftr-1851	1611	22	the	the	DET
ftr-1851	1611	23	basis	basis	NOUN
ftr-1851	1611	24	of	of	ADP
ftr-1851	1611	25	stock	stock	NOUN
ftr-1851	1611	26	)	)	PUNCT
ftr-1851	1611	27	and	and	CCONJ
ftr-1851	1611	28	the	the	DET
ftr-1851	1611	29	utilization	utilization	NOUN
ftr-1851	1611	30	of	of	ADP
ftr-1851	1611	31	a	a	DET
ftr-1851	1611	32	loss	loss	NOUN
ftr-1851	1611	33	or	or	CCONJ
ftr-1851	1611	34	deduction	deduction	NOUN
ftr-1851	1611	35	with	with	ADP
ftr-1851	1611	36	respect	respect	NOUN
ftr-1851	1611	37	to	to	ADP
ftr-1851	1611	38	another	another	DET
ftr-1851	1611	39	asset	asset	NOUN
ftr-1851	1611	40	that	that	PRON
ftr-1851	1611	41	reflects	reflect	VERB
ftr-1851	1611	42	the	the	DET
ftr-1851	1611	43	same	same	ADJ
ftr-1851	1611	44	economic	economic	ADJ
ftr-1851	1611	45	loss	loss	NOUN
ftr-1851	1611	46	.	.	PUNCT
ftr-1851	1612	1	for	for	ADP
ftr-1851	1612	2	example	example	NOUN
ftr-1851	1612	3	,	,	PUNCT
ftr-1851	1612	4	where	where	SCONJ
ftr-1851	1612	5	a	a	DET
ftr-1851	1612	6	member	member	NOUN
ftr-1851	1612	7	of	of	ADP
ftr-1851	1612	8	a	a	DET
ftr-1851	1612	9	group	group	NOUN
ftr-1851	1612	10	contributes	contribute	VERB
ftr-1851	1612	11	built	build	VERB
ftr-1851	1612	12	-	-	PUNCT
ftr-1851	1612	13	in	in	ADP
ftr-1851	1612	14	loss	loss	NOUN
ftr-1851	1612	15	assets	asset	NOUN
ftr-1851	1612	16	to	to	ADP
ftr-1851	1612	17	another	another	DET
ftr-1851	1612	18	member	member	NOUN
ftr-1851	1612	19	of	of	ADP
ftr-1851	1612	20	the	the	DET
ftr-1851	1612	21	group	group	NOUN
ftr-1851	1612	22	in	in	ADP
ftr-1851	1612	23	exchange	exchange	NOUN
ftr-1851	1612	24	for	for	ADP
ftr-1851	1612	25	stock	stock	NOUN
ftr-1851	1612	26	of	of	ADP
ftr-1851	1612	27	such	such	ADJ
ftr-1851	1612	28	member	member	NOUN
ftr-1851	1612	29	in	in	ADP
ftr-1851	1612	30	a	a	DET
ftr-1851	1612	31	transaction	transaction	NOUN
ftr-1851	1612	32	in	in	ADP
ftr-1851	1612	33	which	which	PRON
ftr-1851	1612	34	the	the	DET
ftr-1851	1612	35	basis	basis	NOUN
ftr-1851	1612	36	of	of	ADP
ftr-1851	1612	37	such	such	ADJ
ftr-1851	1612	38	stock	stock	NOUN
ftr-1851	1612	39	is	be	AUX
ftr-1851	1612	40	.	.	PUNCT
ftr-1851	1613	1	determined	determine	VERB
ftr-1851	1613	2	,	,	PUNCT
ftr-1851	1613	3	directly	directly	ADV
ftr-1851	1613	4	or	or	CCONJ
ftr-1851	1613	5	indirectly	indirectly	ADV
ftr-1851	1613	6	,	,	PUNCT
ftr-1851	1613	7	in	in	ADP
ftr-1851	1613	8	whole	whole	NOUN
ftr-1851	1613	9	or	or	CCONJ
ftr-1851	1613	10	in	in	ADP
ftr-1851	1613	11	part	part	NOUN
ftr-1851	1613	12	,	,	PUNCT
ftr-1851	1613	13	by	by	ADP
ftr-1851	1613	14	reference	reference	NOUN
ftr-1851	1613	15	to	to	ADP
ftr-1851	1613	16	the	the	DET
ftr-1851	1613	17	basis	basis	NOUN
ftr-1851	1613	18	of	of	ADP
ftr-1851	1613	19	such	such	ADJ
ftr-1851	1613	20	assets	asset	NOUN
ftr-1851	1613	21	and	and	CCONJ
ftr-1851	1613	22	the	the	DET
ftr-1851	1613	23	transferor	transferor	NOUN
ftr-1851	1613	24	member	member	NOUN
ftr-1851	1613	25	sells	sell	VERB
ftr-1851	1613	26	such	such	ADJ
ftr-1851	1613	27	stock	stock	NOUN
ftr-1851	1613	28	without	without	ADP
ftr-1851	1613	29	causing	cause	VERB
ftr-1851	1613	30	the	the	DET
ftr-1851	1613	31	deconsolidation	deconsolidation	NOUN
ftr-1851	1613	32	of	of	ADP
ftr-1851	1613	33	the	the	DET
ftr-1851	1613	34	transferee	transferee	NOUN
ftr-1851	1613	35	,	,	PUNCT
ftr-1851	1613	36	the	the	DET
ftr-1851	1613	37	group	group	NOUN
ftr-1851	1613	38	may	may	AUX
ftr-1851	1613	39	benefit	benefit	VERB
ftr-1851	1613	40	from	from	ADP
ftr-1851	1613	41	the	the	DET
ftr-1851	1613	42	built	build	VERB
ftr-1851	1613	43	-	-	PUNCT
ftr-1851	1613	44	in	in	ADP
ftr-1851	1613	45	loss	loss	NOUN
ftr-1851	1613	46	in	in	ADP
ftr-1851	1613	47	the	the	DET
ftr-1851	1613	48	contributed	contribute	VERB
ftr-1851	1613	49	assets	asset	NOUN
ftr-1851	1613	50	more	more	ADJ
ftr-1851	1613	51	than	than	ADP
ftr-1851	1613	52	once	once	ADV
ftr-1851	1613	53	.	.	PUNCT
ftr-1851	1614	1	it	it	PRON
ftr-1851	1614	2	is	be	AUX
ftr-1851	1614	3	expected	expect	VERB
ftr-1851	1614	4	that	that	SCONJ
ftr-1851	1614	5	the	the	DET
ftr-1851	1614	6	regulations	regulation	NOUN
ftr-1851	1614	7	will	will	AUX
ftr-1851	1614	8	defer	defer	VERB
ftr-1851	1614	9	or	or	CCONJ
ftr-1851	1614	10	otherwise	otherwise	ADV
ftr-1851	1614	11	limit	limit	VERB
ftr-1851	1614	12	utilization	utilization	NOUN
ftr-1851	1614	13	of	of	ADP
ftr-1851	1614	14	the	the	DET
ftr-1851	1614	15	loss	loss	NOUN
ftr-1851	1614	16	on	on	ADP
ftr-1851	1614	17	the	the	DET
ftr-1851	1614	18	stock	stock	NOUN
ftr-1851	1614	19	in	in	ADP
ftr-1851	1614	20	such	such	ADJ
ftr-1851	1614	21	transactions	transaction	NOUN
ftr-1851	1614	22	and	and	CCONJ
ftr-1851	1614	23	other	other	ADJ
ftr-1851	1614	24	transactions	transaction	NOUN
ftr-1851	1614	25	that	that	PRON
ftr-1851	1614	26	facilitate	facilitate	VERB
ftr-1851	1614	27	the	the	DET
ftr-1851	1614	28	group	group	NOUN
ftr-1851	1614	29	's	's	PART
ftr-1851	1614	30	utilization	utilization	NOUN
ftr-1851	1614	31	of	of	ADP
ftr-1851	1614	32	a	a	DET
ftr-1851	1614	33	single	single	ADJ
ftr-1851	1614	34	loss	loss	NOUN
ftr-1851	1614	35	more	more	ADV
ftr-1851	1614	36	than	than	ADP
ftr-1851	1614	37	once	once	ADV
ftr-1851	1614	38	.	.	PUNCT
ftr-1851	1615	1	a.	a.	NOUN
ftr-1851	1616	1	the	the	DET
ftr-1851	1616	2	proposed	propose	VERB
ftr-1851	1616	3	suspended	suspend	VERB
ftr-1851	1616	4	loss	loss	NOUN
ftr-1851	1616	5	regulations	regulation	NOUN
ftr-1851	1616	6	are	be	AUX
ftr-1851	1616	7	here	here	ADV
ftr-1851	1616	8	.	.	PUNCT
ftr-1851	1617	1	reg131478	reg131478	PROPN
ftr-1851	1617	2	-	-	PUNCT
ftr-1851	1617	3	02	02	NUM
ftr-1851	1617	4	,	,	PUNCT
ftr-1851	1617	5	guidance	guidance	NOUN
ftr-1851	1617	6	under	under	ADP
ftr-1851	1617	7	section	section	NOUN
ftr-1851	1617	8	1502	1502	NUM
ftr-1851	1617	9	;	;	PUNCT
ftr-1851	1617	10	suspension	suspension	NOUN
ftr-1851	1617	11	of	of	ADP
ftr-1851	1617	12	losses	loss	NOUN
ftr-1851	1617	13	on	on	ADP
ftr-1851	1617	14	certain	certain	ADJ
ftr-1851	1617	15	stockdispositions	stockdisposition	NOUN
ftr-1851	1617	16	,	,	PUNCT
ftr-1851	1617	17	67	67	NUM
ftr-1851	1617	18	f.r	f.r	NOUN
ftr-1851	1617	19	.	.	NOUN
ftr-1851	1617	20	65060(10/23/02	65060(10/23/02	NUM
ftr-1851	1617	21	)	)	PUNCT
ftr-1851	1617	22	.	.	PUNCT
ftr-1851	1618	1	temp	temp	NOUN
ftr-1851	1618	2	.	.	PUNCT
ftr-1851	1619	1	reg	reg	PROPN
ftr-1851	1619	2	.	.	PUNCT
ftr-1851	1620	1	§	§	PROPN
ftr-1851	1620	2	1.337(d)-2	1.337(d)-2	PROPN
ftr-1851	1620	3	t	t	NOUN
ftr-1851	1620	4	(	(	PUNCT
ftr-1851	1620	5	3/7/02	3/7/02	NUM
ftr-1851	1620	6	)	)	PUNCT
ftr-1851	1620	7	,	,	PUNCT
ftr-1851	1620	8	which	which	PRON
ftr-1851	1620	9	generally	generally	ADV
ftr-1851	1620	10	allows	allow	VERB
ftr-1851	1620	11	a	a	DET
ftr-1851	1620	12	loss	loss	NOUN
ftr-1851	1620	13	on	on	ADP
ftr-1851	1620	14	the	the	DET
ftr-1851	1620	15	disposition	disposition	NOUN
ftr-1851	1620	16	of	of	ADP
ftr-1851	1620	17	subsidiary	subsidiary	ADJ
ftr-1851	1620	18	member	member	NOUN
ftr-1851	1620	19	stock	stock	NOUN
ftr-1851	1620	20	only	only	ADV
ftr-1851	1620	21	to	to	ADP
ftr-1851	1620	22	the	the	DET
ftr-1851	1620	23	extent	extent	NOUN
ftr-1851	1620	24	that	that	SCONJ
ftr-1851	1620	25	a	a	DET
ftr-1851	1620	26	taxpayer	taxpayer	NOUN
ftr-1851	1620	27	can	can	AUX
ftr-1851	1620	28	establish	establish	VERB
ftr-1851	1620	29	that	that	SCONJ
ftr-1851	1620	30	the	the	DET
ftr-1851	1620	31	stock	stock	NOUN
ftr-1851	1620	32	loss	loss	NOUN
ftr-1851	1620	33	is	be	AUX
ftr-1851	1620	34	not	not	PART
ftr-1851	1620	35	attributable	attributable	ADJ
ftr-1851	1620	36	to	to	ADP
ftr-1851	1620	37	the	the	DET
ftr-1851	1620	38	recognition	recognition	NOUN
ftr-1851	1620	39	of	of	ADP
ftr-1851	1620	40	built	build	VERB
ftr-1851	1620	41	-	-	PUNCT
ftr-1851	1620	42	in	in	ADP
ftr-1851	1620	43	gain	gain	NOUN
ftr-1851	1620	44	,	,	PUNCT
ftr-1851	1620	45	does	do	AUX
ftr-1851	1620	46	not	not	PART
ftr-1851	1620	47	disallow	disallow	VERB
ftr-1851	1620	48	stock	stock	NOUN
ftr-1851	1620	49	loss	loss	NOUN
ftr-1851	1620	50	that	that	PRON
ftr-1851	1620	51	reflects	reflect	VERB
ftr-1851	1620	52	loss	loss	NOUN
ftr-1851	1620	53	carryforwards	carryforward	NOUN
ftr-1851	1620	54	,	,	PUNCT
ftr-1851	1620	55	deferred	defer	VERB
ftr-1851	1620	56	deductions	deduction	NOUN
ftr-1851	1620	57	,	,	PUNCT
ftr-1851	1620	58	or	or	CCONJ
ftr-1851	1620	59	built	build	VERB
ftr-1851	1620	60	-	-	PUNCT
ftr-1851	1620	61	in	in	ADP
ftr-1851	1620	62	asset	asset	NOUN
ftr-1851	1620	63	losses	loss	NOUN
ftr-1851	1620	64	of	of	ADP
ftr-1851	1620	65	the	the	DET
ftr-1851	1620	66	subsidiary	subsidiary	NOUN
ftr-1851	1620	67	member	member	NOUN
ftr-1851	1620	68	.	.	PUNCT
ftr-1851	1621	1	b.	b.	PROPN
ftr-1851	1621	2	final	final	ADJ
ftr-1851	1621	3	regulations	regulation	NOUN
ftr-1851	1621	4	on	on	ADP
ftr-1851	1621	5	suspended	suspend	VERB
ftr-1851	1621	6	losses	loss	NOUN
ftr-1851	1621	7	.	.	PUNCT
ftr-1851	1622	1	t.d	t.d	PROPN
ftr-1851	1622	2	.	.	PROPN
ftr-1851	1622	3	9048	9048	NUM
ftr-1851	1622	4	,	,	PUNCT
ftr-1851	1622	5	guidance	guidance	NOUN
ftr-1851	1622	6	under	under	ADP
ftr-1851	1622	7	section	section	NOUN
ftr-1851	1622	8	1502	1502	NUM
ftr-1851	1622	9	;	;	PUNCT
ftr-1851	1622	10	suspension	suspension	NOUN
ftr-1851	1622	11	of	of	ADP
ftr-1851	1622	12	losses	loss	NOUN
ftr-1851	1622	13	on	on	ADP
ftr-1851	1622	14	certain	certain	ADJ
ftr-1851	1622	15	stock	stock	NOUN
ftr-1851	1622	16	dispositions	disposition	NOUN
ftr-1851	1622	17	,	,	PUNCT
ftr-1851	1622	18	68	68	NUM
ftr-1851	1622	19	f.r	f.r	NOUN
ftr-1851	1622	20	.	.	PROPN
ftr-1851	1622	21	12287	12287	NUM
ftr-1851	1622	22	(	(	PUNCT
ftr-1851	1622	23	3/14/03	3/14/03	NUM
ftr-1851	1622	24	)	)	PUNCT
ftr-1851	1622	25	;	;	PUNCT
ftr-1851	1622	26	reg131478	reg131478	PROPN
ftr-1851	1622	27	-	-	PUNCT
ftr-1851	1622	28	02,68	02,68	NUM
ftr-1851	1623	1	f.r	f.r	PROPN
ftr-1851	1623	2	.	.	PROPN
ftr-1851	1623	3	12324	12324	NUM
ftr-1851	1623	4	(	(	PUNCT
ftr-1851	1623	5	3/14/03)."s	3/14/03)."s	NOUN
ftr-1851	1623	6	the	the	DET
ftr-1851	1623	7	treasury	treasury	PROPN
ftr-1851	1623	8	departmenthas	departmenthas	PROPN
ftr-1851	1623	9	promulgated	promulgate	VERB
ftr-1851	1623	10	temp	temp	NOUN
ftr-1851	1623	11	.	.	PUNCT
ftr-1851	1624	1	§	§	PROPN
ftr-1851	1624	2	1	1	NUM
ftr-1851	1624	3	.	.	NOUN
ftr-1851	1624	4	1502	1502	NUM
ftr-1851	1624	5	-	-	SYM
ftr-1851	1624	6	35	35	NUM
ftr-1851	1624	7	t	t	NOUN
ftr-1851	1624	8	,	,	PUNCT
ftr-1851	1624	9	amendedvarious	amendedvarious	ADJ
ftr-1851	1624	10	provisions	provision	NOUN
ftr-1851	1624	11	,	,	PUNCT
ftr-1851	1624	12	and	and	CCONJ
ftr-1851	1624	13	published	publish	VERB
ftr-1851	1624	14	identical	identical	ADJ
ftr-1851	1624	15	proposed	propose	VERB
ftr-1851	1624	16	regulations	regulation	NOUN
ftr-1851	1624	17	that	that	PRON
ftr-1851	1624	18	:	:	PUNCT
ftr-1851	1624	19	(	(	PUNCT
ftr-1851	1624	20	1	1	X
ftr-1851	1624	21	)	)	PUNCT
ftr-1851	1624	22	require	require	VERB
ftr-1851	1624	23	a	a	DET
ftr-1851	1624	24	consolidated	consolidated	ADJ
ftr-1851	1624	25	group	group	NOUN
ftr-1851	1624	26	to	to	PART
ftr-1851	1624	27	redetermine	redetermine	VERB
ftr-1851	1624	28	the	the	DET
ftr-1851	1624	29	basis	basis	NOUN
ftr-1851	1624	30	in	in	ADP
ftr-1851	1624	31	subsidiary	subsidiary	ADJ
ftr-1851	1624	32	stock	stock	NOUN
ftr-1851	1624	33	it	it	PRON
ftr-1851	1624	34	owns	own	VERB
ftr-1851	1624	35	immediately	immediately	ADV
ftr-1851	1624	36	before	before	ADP
ftr-1851	1624	37	certain	certain	ADJ
ftr-1851	1624	38	transactions	transaction	NOUN
ftr-1851	1624	39	involving	involve	VERB
ftr-1851	1624	40	the	the	DET
ftr-1851	1624	41	subsidiary	subsidiary	NOUN
ftr-1851	1624	42	;	;	PUNCT
ftr-1851	1624	43	and	and	CCONJ
ftr-1851	1624	44	(	(	PUNCT
ftr-1851	1624	45	2	2	X
ftr-1851	1624	46	)	)	PUNCT
ftr-1851	1624	47	suspend	suspend	VERB
ftr-1851	1624	48	certain	certain	ADJ
ftr-1851	1624	49	losses	loss	NOUN
ftr-1851	1624	50	that	that	PRON
ftr-1851	1624	51	the	the	DET
ftr-1851	1624	52	group	group	NOUN
ftr-1851	1624	53	recognizes	recognize	VERB
ftr-1851	1624	54	on	on	ADP
ftr-1851	1624	55	the	the	DET
ftr-1851	1624	56	disposition	disposition	NOUN
ftr-1851	1624	57	of	of	ADP
ftr-1851	1624	58	subsidiary	subsidiary	ADJ
ftr-1851	1624	59	stock	stock	NOUN
ftr-1851	1624	60	.	.	PUNCT
ftr-1851	1625	1	these	these	DET
ftr-1851	1625	2	regulations	regulation	NOUN
ftr-1851	1625	3	implement	implement	VERB
ftr-1851	1625	4	notice	notice	NOUN
ftr-1851	1625	5	2002	2002	NUM
ftr-1851	1625	6	-	-	SYM
ftr-1851	1625	7	18	18	NUM
ftr-1851	1625	8	,	,	PUNCT
ftr-1851	1625	9	2002	2002	NUM
ftr-1851	1625	10	-	-	SYM
ftr-1851	1625	11	12	12	NUM
ftr-1851	1625	12	i.r.b	i.r.b	NOUN
ftr-1851	1625	13	.	.	PUNCT
ftr-1851	1626	1	644	644	NUM
ftr-1851	1626	2	.	.	NOUN
ftr-1851	1626	3	0	0	NUM
ftr-1851	1626	4	basis	basis	NOUN
ftr-1851	1626	5	redetermination	redetermination	NOUN
ftr-1851	1626	6	:	:	PUNCT
ftr-1851	1626	7	if	if	SCONJ
ftr-1851	1626	8	a	a	DET
ftr-1851	1626	9	group	group	NOUN
ftr-1851	1626	10	member	member	NOUN
ftr-1851	1626	11	transfers	transfer	VERB
ftr-1851	1626	12	subsidiary	subsidiary	NOUN
ftr-1851	1626	13	stock	stock	NOUN
ftr-1851	1626	14	with	with	ADP
ftr-1851	1626	15	a	a	DET
ftr-1851	1626	16	basis	basis	NOUN
ftr-1851	1626	17	exceeding	exceed	VERB
ftr-1851	1626	18	its	its	PRON
ftr-1851	1626	19	value	value	NOUN
ftr-1851	1626	20	(	(	PUNCT
ftr-1851	1626	21	"	"	PUNCT
ftr-1851	1626	22	loss	loss	NOUN
ftr-1851	1626	23	shares	share	NOUN
ftr-1851	1626	24	"	"	PUNCT
ftr-1851	1626	25	)	)	PUNCT
ftr-1851	1626	26	but	but	CCONJ
ftr-1851	1626	27	the	the	DET
ftr-1851	1626	28	subsidiary	subsidiary	NOUN
ftr-1851	1626	29	remains	remain	VERB
ftr-1851	1626	30	a	a	DET
ftr-1851	1626	31	member	member	NOUN
ftr-1851	1626	32	of	of	ADP
ftr-1851	1626	33	the	the	DET
ftr-1851	1626	34	group	group	NOUN
ftr-1851	1626	35	,	,	PUNCT
ftr-1851	1626	36	the	the	DET
ftr-1851	1626	37	basis	basis	NOUN
ftr-1851	1626	38	of	of	ADP
ftr-1851	1626	39	the	the	DET
ftr-1851	1626	40	subsidiary	subsidiary	NOUN
ftr-1851	1626	41	's	's	PART
ftr-1851	1626	42	stock	stock	NOUN
ftr-1851	1626	43	held	hold	VERB
ftr-1851	1626	44	by	by	ADP
ftr-1851	1626	45	members	member	NOUN
ftr-1851	1626	46	of	of	ADP
ftr-1851	1626	47	the	the	DET
ftr-1851	1626	48	group	group	NOUN
ftr-1851	1626	49	immediately	immediately	ADV
ftr-1851	1626	50	before	before	SCONJ
ftr-1851	1626	51	the	the	DET
ftr-1851	1626	52	transfer	transfer	NOUN
ftr-1851	1626	53	must	must	AUX
ftr-1851	1626	54	be	be	AUX
ftr-1851	1626	55	redetermined	redetermine	VERB
ftr-1851	1626	56	as	as	SCONJ
ftr-1851	1626	57	follows	follow	VERB
ftr-1851	1626	58	:	:	PUNCT
ftr-1851	1626	59	(	(	PUNCT
ftr-1851	1626	60	1	1	X
ftr-1851	1626	61	)	)	PUNCT
ftr-1851	1626	62	all	all	DET
ftr-1851	1626	63	members	member	NOUN
ftr-1851	1626	64	of	of	ADP
ftr-1851	1626	65	the	the	DET
ftr-1851	1626	66	group	group	NOUN
ftr-1851	1626	67	aggregate	aggregate	VERB
ftr-1851	1626	68	their	their	PRON
ftr-1851	1626	69	bases	basis	NOUN
ftr-1851	1626	70	in	in	ADP
ftr-1851	1626	71	all	all	DET
ftr-1851	1626	72	shares	share	NOUN
ftr-1851	1626	73	of	of	ADP
ftr-1851	1626	74	the	the	DET
ftr-1851	1626	75	subsidiary	subsidiary	NOUN
ftr-1851	1626	76	;	;	PUNCT
ftr-1851	1626	77	and	and	CCONJ
ftr-1851	1626	78	(	(	PUNCT
ftr-1851	1626	79	2	2	X
ftr-1851	1626	80	)	)	PUNCT
ftr-1851	1626	81	that	that	PRON
ftr-1851	1626	82	basis	basis	NOUN
ftr-1851	1626	83	is	be	AUX
ftr-1851	1626	84	allocated	allocate	VERB
ftr-1851	1626	85	,	,	PUNCT
ftr-1851	1626	86	(	(	PUNCT
ftr-1851	1626	87	a	a	X
ftr-1851	1626	88	)	)	PUNCT
ftr-1851	1626	89	first	first	ADV
ftr-1851	1626	90	to	to	ADP
ftr-1851	1626	91	the	the	DET
ftr-1851	1626	92	shares	share	NOUN
ftr-1851	1626	93	of	of	ADP
ftr-1851	1626	94	the	the	DET
ftr-1851	1626	95	subsidiary	subsidiary	NOUN
ftr-1851	1626	96	's	's	PART
ftr-1851	1626	97	preferred	preferred	ADJ
ftr-1851	1626	98	stock	stock	NOUN
ftr-1851	1626	99	owned	own	VERB
ftr-1851	1626	100	by	by	ADP
ftr-1851	1626	101	the	the	DET
ftr-1851	1626	102	members	member	NOUN
ftr-1851	1626	103	of	of	ADP
ftr-1851	1626	104	the	the	DET
ftr-1851	1626	105	group	group	NOUN
ftr-1851	1626	106	in	in	ADP
ftr-1851	1626	107	proportion	proportion	NOUN
ftr-1851	1626	108	to	to	ADP
ftr-1851	1626	109	,	,	PUNCT
ftr-1851	1626	110	but	but	CCONJ
ftr-1851	1626	111	not	not	PART
ftr-1851	1626	112	in	in	ADP
ftr-1851	1626	113	excess	excess	NOUN
ftr-1851	1626	114	of	of	ADP
ftr-1851	1626	115	,	,	PUNCT
ftr-1851	1626	116	their	their	PRON
ftr-1851	1626	117	value	value	NOUN
ftr-1851	1626	118	on	on	ADP
ftr-1851	1626	119	the	the	DET
ftr-1851	1626	120	date	date	NOUN
ftr-1851	1626	121	of	of	ADP
ftr-1851	1626	122	the	the	DET
ftr-1851	1626	123	transfer	transfer	NOUN
ftr-1851	1626	124	,	,	PUNCT
ftr-1851	1626	125	then	then	ADV
ftr-1851	1626	126	(	(	PUNCT
ftr-1851	1626	127	b	b	X
ftr-1851	1626	128	)	)	PUNCT
ftr-1851	1626	129	second	second	ADJ
ftr-1851	1626	130	,	,	PUNCT
ftr-1851	1626	131	among	among	ADP
ftr-1851	1626	132	all	all	DET
ftr-1851	1626	133	common	common	ADJ
ftr-1851	1626	134	shares	share	NOUN
ftr-1851	1626	135	of	of	ADP
ftr-1851	1626	136	the	the	DET
ftr-1851	1626	137	subsidiary	subsidiary	NOUN
ftr-1851	1626	138	held	hold	VERB
ftr-1851	1626	139	by	by	ADP
ftr-1851	1626	140	members	member	NOUN
ftr-1851	1626	141	of	of	ADP
ftr-1851	1626	142	the	the	DET
ftr-1851	1626	143	group	group	NOUN
ftr-1851	1626	144	in	in	ADP
ftr-1851	1626	145	proportion	proportion	NOUN
ftr-1851	1626	146	to	to	ADP
ftr-1851	1626	147	their	their	PRON
ftr-1851	1626	148	value	value	NOUN
ftr-1851	1626	149	on	on	ADP
ftr-1851	1626	150	the	the	DET
ftr-1851	1626	151	date	date	NOUN
ftr-1851	1626	152	of	of	ADP
ftr-1851	1626	153	the	the	DET
ftr-1851	1626	154	transfer	transfer	NOUN
ftr-1851	1626	155	.	.	PUNCT
ftr-1851	1626	156	0	0	PUNCT
ftr-1851	1627	1	if	if	SCONJ
ftr-1851	1627	2	a	a	DET
ftr-1851	1627	3	group	group	NOUN
ftr-1851	1627	4	member	member	NOUN
ftr-1851	1627	5	owns	own	VERB
ftr-1851	1627	6	loss	loss	NOUN
ftr-1851	1627	7	shares	share	NOUN
ftr-1851	1627	8	in	in	ADP
ftr-1851	1627	9	a	a	DET
ftr-1851	1627	10	subsidiary	subsidiary	NOUN
ftr-1851	1627	11	before	before	ADP
ftr-1851	1627	12	the	the	DET
ftr-1851	1627	13	subsidiary	subsidiary	NOUN
ftr-1851	1627	14	deconsolidates	deconsolidates	PROPN
ftr-1851	1627	15	,	,	PUNCT
ftr-1851	1627	16	the	the	DET
ftr-1851	1627	17	basis	basis	NOUN
ftr-1851	1627	18	of	of	ADP
ftr-1851	1627	19	the	the	DET
ftr-1851	1627	20	subsidiary	subsidiary	NOUN
ftr-1851	1627	21	's	's	PART
ftr-1851	1627	22	stock	stock	NOUN
ftr-1851	1627	23	held	hold	VERB
ftr-1851	1627	24	by	by	ADP
ftr-1851	1627	25	members	member	NOUN
ftr-1851	1627	26	of	of	ADP
ftr-1851	1627	27	the	the	DET
ftr-1851	1627	28	group	group	NOUN
ftr-1851	1627	29	immediately	immediately	ADV
ftr-1851	1627	30	before	before	SCONJ
ftr-1851	1627	31	the	the	DET
ftr-1851	1627	32	deconsolidation	deconsolidation	NOUN
ftr-1851	1627	33	must	must	AUX
ftr-1851	1627	34	be	be	AUX
ftr-1851	1627	35	redetermined	redetermine	VERB
ftr-1851	1627	36	as	as	SCONJ
ftr-1851	1627	37	follows	follow	VERB
ftr-1851	1627	38	:	:	PUNCT
ftr-1851	1627	39	(	(	PUNCT
ftr-1851	1627	40	1	1	X
ftr-1851	1627	41	)	)	PUNCT
ftr-1851	1627	42	the	the	DET
ftr-1851	1627	43	group	group	NOUN
ftr-1851	1627	44	's	's	PART
ftr-1851	1627	45	basis	basis	NOUN
ftr-1851	1627	46	in	in	ADP
ftr-1851	1627	47	subsidiary	subsidiary	ADJ
ftr-1851	1627	48	loss	loss	NOUN
ftr-1851	1627	49	shares	share	NOUN
ftr-1851	1627	50	is	be	AUX
ftr-1851	1627	51	reduced	reduce	VERB
ftr-1851	1627	52	15	15	NUM
ftr-1851	1627	53	.	.	PUNCT
ftr-1851	1628	1	we	we	PRON
ftr-1851	1628	2	are	be	AUX
ftr-1851	1628	3	indebted	indebted	ADJ
ftr-1851	1628	4	to	to	PART
ftr-1851	1628	5	prof	prof	VERB
ftr-1851	1628	6	.	.	PUNCT
ftr-1851	1629	1	don	don	PROPN
ftr-1851	1629	2	leatherman	leatherman	PROPN
ftr-1851	1629	3	,	,	PUNCT
ftr-1851	1629	4	university	university	PROPN
ftr-1851	1629	5	of	of	ADP
ftr-1851	1629	6	tennessee	tennessee	PROPN
ftr-1851	1629	7	college	college	PROPN
ftr-1851	1629	8	of	of	ADP
ftr-1851	1629	9	law	law	NOUN
ftr-1851	1629	10	,	,	PUNCT
ftr-1851	1629	11	for	for	ADP
ftr-1851	1629	12	assistance	assistance	NOUN
ftr-1851	1629	13	with	with	ADP
ftr-1851	1629	14	this	this	DET
ftr-1851	1629	15	description	description	NOUN
ftr-1851	1629	16	.	.	PUNCT
ftr-1851	1630	1	any	any	DET
ftr-1851	1630	2	errors	error	NOUN
ftr-1851	1630	3	that	that	PRON
ftr-1851	1630	4	remain	remain	VERB
ftr-1851	1630	5	are	be	AUX
ftr-1851	1630	6	our	our	PRON
ftr-1851	1630	7	own	own	ADJ
ftr-1851	1630	8	.	.	PUNCT
ftr-1851	1631	1	20041	20041	NUM
ftr-1851	1631	2	florida	florida	PROPN
ftr-1851	1631	3	tax	tax	NOUN
ftr-1851	1631	4	review	review	NOUN
ftr-1851	1631	5	by	by	ADP
ftr-1851	1631	6	the	the	DET
ftr-1851	1631	7	"	"	PUNCT
ftr-1851	1631	8	reallocable	reallocable	ADJ
ftr-1851	1631	9	basis	basis	NOUN
ftr-1851	1631	10	amount	amount	NOUN
ftr-1851	1631	11	;	;	PUNCT
ftr-1851	1631	12	"	"	PUNCT
ftr-1851	1631	13	and	and	CCONJ
ftr-1851	1631	14	(	(	PUNCT
ftr-1851	1631	15	2	2	X
ftr-1851	1631	16	)	)	PUNCT
ftr-1851	1631	17	the	the	DET
ftr-1851	1631	18	"	"	PUNCT
ftr-1851	1631	19	reallocable	reallocable	ADJ
ftr-1851	1631	20	basis	basis	NOUN
ftr-1851	1631	21	amount	amount	NOUN
ftr-1851	1631	22	"	"	PUNCT
ftr-1851	1631	23	is	be	AUX
ftr-1851	1631	24	allocated	allocate	VERB
ftr-1851	1631	25	(	(	PUNCT
ftr-1851	1631	26	a	a	NOUN
ftr-1851	1631	27	)	)	PUNCT
ftr-1851	1631	28	to	to	PART
ftr-1851	1631	29	increase	increase	VERB
ftr-1851	1631	30	the	the	DET
ftr-1851	1631	31	basis	basis	NOUN
ftr-1851	1631	32	of	of	ADP
ftr-1851	1631	33	all	all	DET
ftr-1851	1631	34	preferred	preferred	ADJ
ftr-1851	1631	35	shares	share	NOUN
ftr-1851	1631	36	of	of	ADP
ftr-1851	1631	37	the	the	DET
ftr-1851	1631	38	subsidiary	subsidiary	NOUN
ftr-1851	1631	39	held	hold	VERB
ftr-1851	1631	40	by	by	ADP
ftr-1851	1631	41	members	member	NOUN
ftr-1851	1631	42	of	of	ADP
ftr-1851	1631	43	the	the	DET
ftr-1851	1631	44	group	group	NOUN
ftr-1851	1631	45	after	after	ADP
ftr-1851	1631	46	the	the	DET
ftr-1851	1631	47	transfer	transfer	NOUN
ftr-1851	1631	48	to	to	PART
ftr-1851	1631	49	increase	increase	VERB
ftr-1851	1631	50	the	the	DET
ftr-1851	1631	51	basis	basis	NOUN
ftr-1851	1631	52	of	of	ADP
ftr-1851	1631	53	each	each	DET
ftr-1851	1631	54	share	share	NOUN
ftr-1851	1631	55	to	to	ADP
ftr-1851	1631	56	its	its	PRON
ftr-1851	1631	57	value	value	NOUN
ftr-1851	1631	58	immediately	immediately	ADV
ftr-1851	1631	59	before	before	ADP
ftr-1851	1631	60	the	the	DET
ftr-1851	1631	61	transfer	transfer	NOUN
ftr-1851	1631	62	,	,	PUNCT
ftr-1851	1631	63	and	and	CCONJ
ftr-1851	1631	64	then	then	ADV
ftr-1851	1631	65	(	(	PUNCT
ftr-1851	1631	66	b	b	X
ftr-1851	1631	67	)	)	PUNCT
ftr-1851	1631	68	to	to	PART
ftr-1851	1631	69	increase	increase	VERB
ftr-1851	1631	70	the	the	DET
ftr-1851	1631	71	group	group	NOUN
ftr-1851	1631	72	's	's	PART
ftr-1851	1631	73	basis	basis	NOUN
ftr-1851	1631	74	in	in	ADP
ftr-1851	1631	75	common	common	ADJ
ftr-1851	1631	76	shares	share	NOUN
ftr-1851	1631	77	in	in	ADP
ftr-1851	1631	78	the	the	DET
ftr-1851	1631	79	subsidiary	subsidiary	NOUN
ftr-1851	1631	80	so	so	SCONJ
ftr-1851	1631	81	that	that	SCONJ
ftr-1851	1631	82	to	to	ADP
ftr-1851	1631	83	the	the	DET
ftr-1851	1631	84	extent	extent	NOUN
ftr-1851	1631	85	possible	possible	ADJ
ftr-1851	1631	86	each	each	DET
ftr-1851	1631	87	share	share	NOUN
ftr-1851	1631	88	has	have	VERB
ftr-1851	1631	89	the	the	DET
ftr-1851	1631	90	same	same	ADJ
ftr-1851	1631	91	ratio	ratio	NOUN
ftr-1851	1631	92	of	of	ADP
ftr-1851	1631	93	basis	basis	NOUN
ftr-1851	1631	94	to	to	PART
ftr-1851	1631	95	value	value	VERB
ftr-1851	1631	96	the	the	DET
ftr-1851	1631	97	"	"	PUNCT
ftr-1851	1631	98	reallocable	reallocable	ADJ
ftr-1851	1631	99	basis	basis	NOUN
ftr-1851	1631	100	amount	amount	NOUN
ftr-1851	1631	101	"	"	PUNCT
ftr-1851	1631	102	is	be	AUX
ftr-1851	1631	103	the	the	DET
ftr-1851	1631	104	lesser	less	ADJ
ftr-1851	1631	105	of	of	ADP
ftr-1851	1631	106	(	(	PUNCT
ftr-1851	1631	107	1	1	X
ftr-1851	1631	108	)	)	PUNCT
ftr-1851	1631	109	the	the	DET
ftr-1851	1631	110	aggregate	aggregate	ADJ
ftr-1851	1631	111	loss	loss	NOUN
ftr-1851	1631	112	in	in	ADP
ftr-1851	1631	113	the	the	DET
ftr-1851	1631	114	group	group	NOUN
ftr-1851	1631	115	's	's	PART
ftr-1851	1631	116	subsidiary	subsidiary	NOUN
ftr-1851	1631	117	loss	loss	NOUN
ftr-1851	1631	118	shares	share	NOUN
ftr-1851	1631	119	immediately	immediately	ADV
ftr-1851	1631	120	before	before	ADP
ftr-1851	1631	121	the	the	DET
ftr-1851	1631	122	deconsolidation	deconsolidation	NOUN
ftr-1851	1631	123	,	,	PUNCT
ftr-1851	1631	124	or	or	CCONJ
ftr-1851	1631	125	(	(	PUNCT
ftr-1851	1631	126	2	2	X
ftr-1851	1631	127	)	)	PUNCT
ftr-1851	1631	128	the	the	DET
ftr-1851	1631	129	subsidiary	subsidiary	NOUN
ftr-1851	1631	130	's	's	PART
ftr-1851	1631	131	items	item	NOUN
ftr-1851	1631	132	of	of	ADP
ftr-1851	1631	133	deduction	deduction	NOUN
ftr-1851	1631	134	and	and	CCONJ
ftr-1851	1631	135	loss	loss	NOUN
ftr-1851	1631	136	that	that	PRON
ftr-1851	1631	137	the	the	DET
ftr-1851	1631	138	group	group	NOUN
ftr-1851	1631	139	took	take	VERB
ftr-1851	1631	140	into	into	ADP
ftr-1851	1631	141	account	account	NOUN
ftr-1851	1631	142	in	in	ADP
ftr-1851	1631	143	computing	compute	VERB
ftr-1851	1631	144	its	its	PRON
ftr-1851	1631	145	basis	basis	NOUN
ftr-1851	1631	146	adjustments	adjustment	NOUN
ftr-1851	1631	147	for	for	ADP
ftr-1851	1631	148	any	any	DET
ftr-1851	1631	149	subsidiary	subsidiary	ADJ
ftr-1851	1631	150	shares	share	NOUN
ftr-1851	1631	151	that	that	PRON
ftr-1851	1631	152	were	be	AUX
ftr-1851	1631	153	not	not	PART
ftr-1851	1631	154	loss	loss	NOUN
ftr-1851	1631	155	shares	share	NOUN
ftr-1851	1631	156	.	.	PUNCT
ftr-1851	1632	1	the	the	DET
ftr-1851	1632	2	basis	basis	NOUN
ftr-1851	1632	3	redetermination	redetermination	NOUN
ftr-1851	1632	4	rule	rule	NOUN
ftr-1851	1632	5	does	do	AUX
ftr-1851	1632	6	not	not	PART
ftr-1851	1632	7	apply	apply	VERB
ftr-1851	1632	8	if	if	SCONJ
ftr-1851	1632	9	,	,	PUNCT
ftr-1851	1632	10	among	among	ADP
ftr-1851	1632	11	other	other	ADJ
ftr-1851	1632	12	things	thing	NOUN
ftr-1851	1632	13	,	,	PUNCT
ftr-1851	1632	14	the	the	DET
ftr-1851	1632	15	group	group	NOUN
ftr-1851	1632	16	disposes	dispose	VERB
ftr-1851	1632	17	of	of	ADP
ftr-1851	1632	18	all	all	PRON
ftr-1851	1632	19	of	of	ADP
ftr-1851	1632	20	its	its	PRON
ftr-1851	1632	21	subsidiary	subsidiary	NOUN
ftr-1851	1632	22	stock	stock	NOUN
ftr-1851	1632	23	to	to	ADP
ftr-1851	1632	24	nonmembers	nonmember	NOUN
ftr-1851	1632	25	in	in	ADP
ftr-1851	1632	26	a	a	DET
ftr-1851	1632	27	single	single	ADJ
ftr-1851	1632	28	taxable	taxable	ADJ
ftr-1851	1632	29	year	year	NOUN
ftr-1851	1632	30	in	in	ADP
ftr-1851	1632	31	one	one	NUM
ftr-1851	1632	32	or	or	CCONJ
ftr-1851	1632	33	more	more	ADV
ftr-1851	1632	34	fully	fully	ADV
ftr-1851	1632	35	taxable	taxable	ADJ
ftr-1851	1632	36	transactions	transaction	NOUN
ftr-1851	1632	37	,	,	PUNCT
ftr-1851	1632	38	or	or	CCONJ
ftr-1851	1632	39	is	be	AUX
ftr-1851	1632	40	allowed	allow	VERB
ftr-1851	1632	41	a	a	DET
ftr-1851	1632	42	worthless	worthless	ADJ
ftr-1851	1632	43	stock	stock	NOUN
ftr-1851	1632	44	deduction	deduction	NOUN
ftr-1851	1632	45	with	with	ADP
ftr-1851	1632	46	respect	respect	NOUN
ftr-1851	1632	47	to	to	ADP
ftr-1851	1632	48	all	all	PRON
ftr-1851	1632	49	of	of	ADP
ftr-1851	1632	50	its	its	PRON
ftr-1851	1632	51	subsidiary	subsidiary	NOUN
ftr-1851	1632	52	stock	stock	NOUN
ftr-1851	1632	53	(	(	PUNCT
ftr-1851	1632	54	other	other	ADJ
ftr-1851	1632	55	than	than	ADP
ftr-1851	1632	56	any	any	DET
ftr-1851	1632	57	transferred	transfer	VERB
ftr-1851	1632	58	stock	stock	NOUN
ftr-1851	1632	59	)	)	PUNCT
ftr-1851	1632	60	.	.	PUNCT
ftr-1851	1633	1	0	0	NUM
ftr-1851	1633	2	suspended	suspend	VERB
ftr-1851	1633	3	losses	loss	NOUN
ftr-1851	1633	4	:	:	PUNCT
ftr-1851	1633	5	if	if	SCONJ
ftr-1851	1633	6	,	,	PUNCT
ftr-1851	1633	7	after	after	ADP
ftr-1851	1633	8	applying	apply	VERB
ftr-1851	1633	9	the	the	DET
ftr-1851	1633	10	basis	basis	NOUN
ftr-1851	1633	11	redetermination	redetermination	NOUN
ftr-1851	1633	12	rule	rule	NOUN
ftr-1851	1633	13	,	,	PUNCT
ftr-1851	1633	14	a	a	DET
ftr-1851	1633	15	member	member	NOUN
ftr-1851	1633	16	of	of	ADP
ftr-1851	1633	17	the	the	DET
ftr-1851	1633	18	consolidated	consolidated	ADJ
ftr-1851	1633	19	group	group	NOUN
ftr-1851	1633	20	recognizes	recognize	VERB
ftr-1851	1633	21	a	a	DET
ftr-1851	1633	22	loss	loss	NOUN
ftr-1851	1633	23	on	on	ADP
ftr-1851	1633	24	the	the	DET
ftr-1851	1633	25	disposition	disposition	NOUN
ftr-1851	1633	26	of	of	ADP
ftr-1851	1633	27	stock	stock	NOUN
ftr-1851	1633	28	of	of	ADP
ftr-1851	1633	29	a	a	DET
ftr-1851	1633	30	subsidiary	subsidiary	NOUN
ftr-1851	1633	31	that	that	PRON
ftr-1851	1633	32	remains	remain	VERB
ftr-1851	1633	33	a	a	DET
ftr-1851	1633	34	member	member	NOUN
ftr-1851	1633	35	of	of	ADP
ftr-1851	1633	36	the	the	DET
ftr-1851	1633	37	group	group	NOUN
ftr-1851	1633	38	,	,	PUNCT
ftr-1851	1633	39	the	the	DET
ftr-1851	1633	40	loss	loss	NOUN
ftr-1851	1633	41	is	be	AUX
ftr-1851	1633	42	suspended	suspend	VERB
ftr-1851	1633	43	to	to	ADP
ftr-1851	1633	44	the	the	DET
ftr-1851	1633	45	extent	extent	NOUN
ftr-1851	1633	46	of	of	ADP
ftr-1851	1633	47	the	the	DET
ftr-1851	1633	48	"	"	PUNCT
ftr-1851	1633	49	duplicated	duplicate	VERB
ftr-1851	1633	50	loss	loss	NOUN
ftr-1851	1633	51	"	"	PUNCT
ftr-1851	1633	52	with	with	ADP
ftr-1851	1633	53	respect	respect	NOUN
ftr-1851	1633	54	to	to	ADP
ftr-1851	1633	55	that	that	DET
ftr-1851	1633	56	stock	stock	NOUN
ftr-1851	1633	57	.	.	PUNCT
ftr-1851	1634	1	the	the	DET
ftr-1851	1634	2	aggregate	aggregate	ADJ
ftr-1851	1634	3	amount	amount	NOUN
ftr-1851	1634	4	of	of	ADP
ftr-1851	1634	5	duplicated	duplicate	VERB
ftr-1851	1634	6	loss	loss	NOUN
ftr-1851	1634	7	for	for	ADP
ftr-1851	1634	8	a	a	DET
ftr-1851	1634	9	subsidiary	subsidiary	NOUN
ftr-1851	1634	10	is	be	AUX
ftr-1851	1634	11	the	the	DET
ftr-1851	1634	12	excess	excess	NOUN
ftr-1851	1634	13	of	of	ADP
ftr-1851	1634	14	(	(	PUNCT
ftr-1851	1634	15	1	1	X
ftr-1851	1634	16	)	)	PUNCT
ftr-1851	1634	17	the	the	DET
ftr-1851	1634	18	sum	sum	NOUN
ftr-1851	1634	19	of	of	ADP
ftr-1851	1634	20	(	(	PUNCT
ftr-1851	1634	21	a	a	X
ftr-1851	1634	22	)	)	PUNCT
ftr-1851	1634	23	the	the	DET
ftr-1851	1634	24	aggregate	aggregate	ADJ
ftr-1851	1634	25	basis	basis	NOUN
ftr-1851	1634	26	of	of	ADP
ftr-1851	1634	27	the	the	DET
ftr-1851	1634	28	subsidiary	subsidiary	NOUN
ftr-1851	1634	29	's	's	PART
ftr-1851	1634	30	assets	asset	NOUN
ftr-1851	1634	31	(	(	PUNCT
ftr-1851	1634	32	excluding	exclude	VERB
ftr-1851	1634	33	stock	stock	NOUN
ftr-1851	1634	34	in	in	ADP
ftr-1851	1634	35	other	other	ADJ
ftr-1851	1634	36	subsidiaries	subsidiary	NOUN
ftr-1851	1634	37	)	)	PUNCT
ftr-1851	1634	38	,	,	PUNCT
ftr-1851	1634	39	(	(	PUNCT
ftr-1851	1634	40	b	b	X
ftr-1851	1634	41	)	)	PUNCT
ftr-1851	1634	42	the	the	DET
ftr-1851	1634	43	subsidiary	subsidiary	NOUN
ftr-1851	1634	44	's	's	PART
ftr-1851	1634	45	losses	loss	NOUN
ftr-1851	1634	46	that	that	PRON
ftr-1851	1634	47	are	be	AUX
ftr-1851	1634	48	carried	carry	VERB
ftr-1851	1634	49	to	to	ADP
ftr-1851	1634	50	its	its	PRON
ftr-1851	1634	51	first	first	ADJ
ftr-1851	1634	52	taxable	taxable	ADJ
ftr-1851	1634	53	year	year	NOUN
ftr-1851	1634	54	after	after	ADP
ftr-1851	1634	55	the	the	DET
ftr-1851	1634	56	disposition	disposition	NOUN
ftr-1851	1634	57	,	,	PUNCT
ftr-1851	1634	58	and	and	CCONJ
ftr-1851	1634	59	(	(	PUNCT
ftr-1851	1634	60	c	c	X
ftr-1851	1634	61	)	)	PUNCT
ftr-1851	1634	62	the	the	DET
ftr-1851	1634	63	subsidiary	subsidiary	NOUN
ftr-1851	1634	64	's	's	PART
ftr-1851	1634	65	deductions	deduction	NOUN
ftr-1851	1634	66	that	that	PRON
ftr-1851	1634	67	have	have	AUX
ftr-1851	1634	68	been	be	AUX
ftr-1851	1634	69	recognized	recognize	VERB
ftr-1851	1634	70	but	but	CCONJ
ftr-1851	1634	71	deferred	defer	VERB
ftr-1851	1634	72	under	under	ADP
ftr-1851	1634	73	another	another	DET
ftr-1851	1634	74	provision	provision	NOUN
ftr-1851	1634	75	,	,	PUNCT
ftr-1851	1634	76	over	over	ADP
ftr-1851	1634	77	(	(	PUNCT
ftr-1851	1634	78	2	2	X
ftr-1851	1634	79	)	)	PUNCT
ftr-1851	1634	80	the	the	DET
ftr-1851	1634	81	sum	sum	NOUN
ftr-1851	1634	82	of	of	ADP
ftr-1851	1634	83	(	(	PUNCT
ftr-1851	1634	84	a	a	X
ftr-1851	1634	85	)	)	PUNCT
ftr-1851	1634	86	the	the	DET
ftr-1851	1634	87	value	value	NOUN
ftr-1851	1634	88	of	of	ADP
ftr-1851	1634	89	stock	stock	NOUN
ftr-1851	1634	90	of	of	ADP
ftr-1851	1634	91	the	the	DET
ftr-1851	1634	92	subsidiary	subsidiary	NOUN
ftr-1851	1634	93	and	and	CCONJ
ftr-1851	1634	94	(	(	PUNCT
ftr-1851	1634	95	b	b	X
ftr-1851	1634	96	)	)	PUNCT
ftr-1851	1634	97	the	the	DET
ftr-1851	1634	98	subsidiary	subsidiary	NOUN
ftr-1851	1634	99	's	's	PART
ftr-1851	1634	100	liabilities	liability	NOUN
ftr-1851	1634	101	that	that	PRON
ftr-1851	1634	102	have	have	AUX
ftr-1851	1634	103	been	be	AUX
ftr-1851	1634	104	taken	take	VERB
ftr-1851	1634	105	into	into	ADP
ftr-1851	1634	106	account	account	NOUN
ftr-1851	1634	107	for	for	ADP
ftr-1851	1634	108	tax	tax	NOUN
ftr-1851	1634	109	purposes	purpose	NOUN
ftr-1851	1634	110	.	.	PUNCT
ftr-1851	1635	1	the	the	DET
ftr-1851	1635	2	group	group	NOUN
ftr-1851	1635	3	must	must	AUX
ftr-1851	1635	4	allocate	allocate	VERB
ftr-1851	1635	5	that	that	DET
ftr-1851	1635	6	aggregate	aggregate	ADJ
ftr-1851	1635	7	amount	amount	NOUN
ftr-1851	1635	8	among	among	ADP
ftr-1851	1635	9	all	all	DET
ftr-1851	1635	10	subsidiary	subsidiary	NOUN
ftr-1851	1635	11	shares	share	NOUN
ftr-1851	1635	12	,	,	PUNCT
ftr-1851	1635	13	including	include	VERB
ftr-1851	1635	14	the	the	DET
ftr-1851	1635	15	transferred	transfer	VERB
ftr-1851	1635	16	shares	share	NOUN
ftr-1851	1635	17	.	.	PUNCT
ftr-1851	1636	1	the	the	DET
ftr-1851	1636	2	suspended	suspend	VERB
ftr-1851	1636	3	loss	loss	NOUN
ftr-1851	1636	4	is	be	AUX
ftr-1851	1636	5	limited	limit	VERB
ftr-1851	1636	6	to	to	ADP
ftr-1851	1636	7	the	the	DET
ftr-1851	1636	8	duplicated	duplicate	VERB
ftr-1851	1636	9	loss	loss	NOUN
ftr-1851	1636	10	for	for	ADP
ftr-1851	1636	11	the	the	DET
ftr-1851	1636	12	transferred	transfer	VERB
ftr-1851	1636	13	shares	share	NOUN
ftr-1851	1636	14	.	.	PUNCT
ftr-1851	1637	1	the	the	DET
ftr-1851	1637	2	suspended	suspend	VERB
ftr-1851	1637	3	loss	loss	NOUN
ftr-1851	1637	4	is	be	AUX
ftr-1851	1637	5	thereafter	thereafter	ADV
ftr-1851	1637	6	reduced	reduce	VERB
ftr-1851	1637	7	,	,	PUNCT
ftr-1851	1637	8	i.e.	i.e.	X
ftr-1851	1637	9	,	,	PUNCT
ftr-1851	1637	10	disallowed	disallow	VERB
ftr-1851	1637	11	,	,	PUNCT
ftr-1851	1637	12	as	as	SCONJ
ftr-1851	1637	13	the	the	DET
ftr-1851	1637	14	subsidiary	subsidiary	NOUN
ftr-1851	1637	15	's	's	PART
ftr-1851	1637	16	deductions	deduction	NOUN
ftr-1851	1637	17	and	and	CCONJ
ftr-1851	1637	18	losses	loss	NOUN
ftr-1851	1637	19	are	be	AUX
ftr-1851	1637	20	taken	take	VERB
ftr-1851	1637	21	into	into	ADP
ftr-1851	1637	22	account	account	NOUN
ftr-1851	1637	23	(	(	PUNCT
ftr-1851	1637	24	i.e.	i.e.	X
ftr-1851	1637	25	,	,	PUNCT
ftr-1851	1637	26	absorbed	absorb	VERB
ftr-1851	1637	27	)	)	PUNCT
ftr-1851	1637	28	in	in	ADP
ftr-1851	1637	29	determining	determine	VERB
ftr-1851	1637	30	the	the	DET
ftr-1851	1637	31	group	group	NOUN
ftr-1851	1637	32	's	's	PART
ftr-1851	1637	33	consolidated	consolidated	ADJ
ftr-1851	1637	34	taxable	taxable	ADJ
ftr-1851	1637	35	income	income	NOUN
ftr-1851	1637	36	(	(	PUNCT
ftr-1851	1637	37	or	or	CCONJ
ftr-1851	1637	38	loss	loss	NOUN
ftr-1851	1637	39	)	)	PUNCT
ftr-1851	1637	40	.	.	PUNCT
ftr-1851	1638	1	but	but	CCONJ
ftr-1851	1638	2	the	the	DET
ftr-1851	1638	3	loss	loss	NOUN
ftr-1851	1638	4	reduction	reduction	NOUN
ftr-1851	1638	5	loss	loss	NOUN
ftr-1851	1638	6	is	be	AUX
ftr-1851	1638	7	limited	limit	VERB
ftr-1851	1638	8	to	to	ADP
ftr-1851	1638	9	the	the	DET
ftr-1851	1638	10	excess	excess	NOUN
ftr-1851	1638	11	of	of	ADP
ftr-1851	1638	12	(	(	PUNCT
ftr-1851	1638	13	1	1	X
ftr-1851	1638	14	)	)	PUNCT
ftr-1851	1638	15	the	the	DET
ftr-1851	1638	16	amount	amount	NOUN
ftr-1851	1638	17	of	of	ADP
ftr-1851	1638	18	the	the	DET
ftr-1851	1638	19	subsidiary	subsidiary	NOUN
ftr-1851	1638	20	's	's	PART
ftr-1851	1638	21	losses	loss	NOUN
ftr-1851	1638	22	and	and	CCONJ
ftr-1851	1638	23	deductions	deduction	NOUN
ftr-1851	1638	24	,	,	PUNCT
ftr-1851	1638	25	over	over	ADP
ftr-1851	1638	26	(	(	PUNCT
ftr-1851	1638	27	2	2	X
ftr-1851	1638	28	)	)	PUNCT
ftr-1851	1638	29	the	the	DET
ftr-1851	1638	30	amount	amount	NOUN
ftr-1851	1638	31	of	of	ADP
ftr-1851	1638	32	those	those	DET
ftr-1851	1638	33	items	item	NOUN
ftr-1851	1638	34	the	the	DET
ftr-1851	1638	35	group	group	NOUN
ftr-1851	1638	36	takes	take	VERB
ftr-1851	1638	37	into	into	ADP
ftr-1851	1638	38	account	account	NOUN
ftr-1851	1638	39	in	in	ADP
ftr-1851	1638	40	basis	basis	NOUN
ftr-1851	1638	41	adjustments	adjustment	NOUN
ftr-1851	1638	42	under	under	ADP
ftr-1851	1638	43	the	the	DET
ftr-1851	1638	44	investment	investment	NOUN
ftr-1851	1638	45	adjustment	adjustment	NOUN
ftr-1851	1638	46	rules	rule	NOUN
ftr-1851	1638	47	.	.	PUNCT
ftr-1851	1639	1	an	an	DET
ftr-1851	1639	2	item	item	NOUN
ftr-1851	1639	3	of	of	ADP
ftr-1851	1639	4	income	income	NOUN
ftr-1851	1639	5	or	or	CCONJ
ftr-1851	1639	6	deduction	deduction	NOUN
ftr-1851	1639	7	is	be	AUX
ftr-1851	1639	8	not	not	PART
ftr-1851	1639	9	taken	take	VERB
ftr-1851	1639	10	into	into	ADP
ftr-1851	1639	11	account	account	NOUN
ftr-1851	1639	12	to	to	ADP
ftr-1851	1639	13	the	the	DET
ftr-1851	1639	14	extent	extent	NOUN
ftr-1851	1639	15	the	the	DET
ftr-1851	1639	16	group	group	NOUN
ftr-1851	1639	17	can	can	AUX
ftr-1851	1639	18	establish	establish	VERB
ftr-1851	1639	19	that	that	SCONJ
ftr-1851	1639	20	the	the	DET
ftr-1851	1639	21	item	item	NOUN
ftr-1851	1639	22	was	be	AUX
ftr-1851	1639	23	not	not	PART
ftr-1851	1639	24	reflected	reflect	VERB
ftr-1851	1639	25	in	in	ADP
ftr-1851	1639	26	the	the	DET
ftr-1851	1639	27	computation	computation	NOUN
ftr-1851	1639	28	of	of	ADP
ftr-1851	1639	29	the	the	DET
ftr-1851	1639	30	subsidiary	subsidiary	NOUN
ftr-1851	1639	31	's	's	PART
ftr-1851	1639	32	duplicated	duplicate	VERB
ftr-1851	1639	33	loss	loss	NOUN
ftr-1851	1639	34	.	.	PUNCT
ftr-1851	1640	1	any	any	DET
ftr-1851	1640	2	suspended	suspend	VERB
ftr-1851	1640	3	stock	stock	NOUN
ftr-1851	1640	4	loss	loss	NOUN
ftr-1851	1640	5	remaining	remain	VERB
ftr-1851	1640	6	at	at	ADP
ftr-1851	1640	7	the	the	DET
ftr-1851	1640	8	time	time	NOUN
ftr-1851	1640	9	the	the	DET
ftr-1851	1640	10	subsidiary	subsidiary	NOUN
ftr-1851	1640	11	leaves	leave	VERB
ftr-1851	1640	12	the	the	DET
ftr-1851	1640	13	group	group	NOUN
ftr-1851	1640	14	is	be	AUX
ftr-1851	1640	15	allowed	allow	VERB
ftr-1851	1640	16	(	(	PUNCT
ftr-1851	1640	17	to	to	ADP
ftr-1851	1640	18	the	the	DET
ftr-1851	1640	19	extent	extent	NOUN
ftr-1851	1640	20	otherwise	otherwise	ADV
ftr-1851	1640	21	allowable	allowable	ADJ
ftr-1851	1640	22	)	)	PUNCT
ftr-1851	1640	23	.	.	PUNCT
ftr-1851	1641	1	the	the	DET
ftr-1851	1641	2	regulations	regulation	NOUN
ftr-1851	1641	3	also	also	ADV
ftr-1851	1641	4	provide	provide	VERB
ftr-1851	1641	5	that	that	SCONJ
ftr-1851	1641	6	the	the	DET
ftr-1851	1641	7	loss	loss	NOUN
ftr-1851	1641	8	suspension	suspension	NOUN
ftr-1851	1641	9	rule	rule	NOUN
ftr-1851	1641	10	will	will	AUX
ftr-1851	1641	11	not	not	PART
ftr-1851	1641	12	to	to	PART
ftr-1851	1641	13	be	be	AUX
ftr-1851	1641	14	applied	apply	VERB
ftr-1851	1641	15	in	in	ADP
ftr-1851	1641	16	a	a	DET
ftr-1851	1641	17	manner	manner	NOUN
ftr-1851	1641	18	that	that	PRON
ftr-1851	1641	19	permanently	permanently	ADV
ftr-1851	1641	20	disallows	disallow	VERB
ftr-1851	1641	21	an	an	DET
ftr-1851	1641	22	otherwise	otherwise	ADV
ftr-1851	1641	23	allowable	allowable	ADJ
ftr-1851	1641	24	deduction	deduction	NOUN
ftr-1851	1641	25	for	for	ADP
ftr-1851	1641	26	an	an	DET
ftr-1851	1641	27	economic	economic	ADJ
ftr-1851	1641	28	loss	loss	NOUN
ftr-1851	1641	29	.	.	PUNCT
ftr-1851	1642	1	•	•	NUM
ftr-1851	1642	2	worthlessness	worthlessness	NOUN
ftr-1851	1642	3	,	,	PUNCT
ftr-1851	1642	4	etc	etc	X
ftr-1851	1642	5	.	.	X
ftr-1851	1642	6	:	:	PUNCT
ftr-1851	1642	7	if	if	SCONJ
ftr-1851	1642	8	a	a	DET
ftr-1851	1642	9	member	member	NOUN
ftr-1851	1642	10	treats	treat	VERB
ftr-1851	1642	11	subsidiary	subsidiary	NOUN
ftr-1851	1642	12	stock	stock	NOUN
ftr-1851	1642	13	as	as	ADP
ftr-1851	1642	14	worthless	worthless	ADJ
ftr-1851	1642	15	under	under	ADP
ftr-1851	1642	16	§	§	PROPN
ftr-1851	1642	17	165(g	165(g	NUM
ftr-1851	1642	18	)	)	PUNCT
ftr-1851	1642	19	and	and	CCONJ
ftr-1851	1642	20	§	§	PROPN
ftr-1851	1642	21	1.1502	1.1502	NUM
ftr-1851	1642	22	-	-	SYM
ftr-1851	1642	23	80(c	80(c	NUM
ftr-1851	1642	24	)	)	PUNCT
ftr-1851	1642	25	or	or	CCONJ
ftr-1851	1642	26	if	if	SCONJ
ftr-1851	1642	27	a	a	DET
ftr-1851	1642	28	member	member	NOUN
ftr-1851	1642	29	disposes	dispose	VERB
ftr-1851	1642	30	of	of	ADP
ftr-1851	1642	31	subsidiary	subsidiary	ADJ
ftr-1851	1642	32	member	member	NOUN
ftr-1851	1642	33	stock	stock	NOUN
ftr-1851	1642	34	and	and	CCONJ
ftr-1851	1642	35	on	on	ADP
ftr-1851	1642	36	the	the	DET
ftr-1851	1642	37	following	following	ADJ
ftr-1851	1642	38	day	day	NOUN
ftr-1851	1642	39	the	the	DET
ftr-1851	1642	40	subsidiary	subsidiary	NOUN
ftr-1851	1642	41	is	be	AUX
ftr-1851	1642	42	not	not	PART
ftr-1851	1642	43	a	a	DET
ftr-1851	1642	44	member	member	NOUN
ftr-1851	1642	45	of	of	ADP
ftr-1851	1642	46	the	the	DET
ftr-1851	1642	47	group	group	NOUN
ftr-1851	1642	48	and	and	CCONJ
ftr-1851	1642	49	does	do	AUX
ftr-1851	1642	50	not	not	PART
ftr-1851	1642	51	have	have	VERB
ftr-1851	1642	52	a	a	DET
ftr-1851	1642	53	separate	separate	ADJ
ftr-1851	1642	54	return	return	NOUN
ftr-1851	1642	55	year	year	NOUN
ftr-1851	1642	56	,	,	PUNCT
ftr-1851	1642	57	e.g.	e.g.	ADV
ftr-1851	1642	58	,	,	PUNCT
ftr-1851	1642	59	a	a	DET
ftr-1851	1642	60	liquidation	liquidation	NOUN
ftr-1851	1642	61	or	or	CCONJ
ftr-1851	1642	62	worthless	worthless	ADJ
ftr-1851	1642	63	stock	stock	NOUN
ftr-1851	1642	64	deduction	deduction	NOUN
ftr-1851	1642	65	,	,	PUNCT
ftr-1851	1642	66	the	the	DET
ftr-1851	1642	67	unabsorbed	unabsorbed	ADJ
ftr-1851	1642	68	losses	loss	NOUN
ftr-1851	1642	69	of	of	ADP
ftr-1851	1642	70	the	the	DET
ftr-1851	1642	71	subsidiary	subsidiary	NOUN
ftr-1851	1642	72	are	be	AUX
ftr-1851	1642	73	treated	treat	VERB
ftr-1851	1642	74	as	as	SCONJ
ftr-1851	1642	75	expired	expire	VERB
ftr-1851	1642	76	at	at	ADP
ftr-1851	1642	77	the	the	DET
ftr-1851	1642	78	beginning	beginning	NOUN
ftr-1851	1642	79	of	of	ADP
ftr-1851	1642	80	the	the	DET
ftr-1851	1642	81	group	group	NOUN
ftr-1851	1642	82	's	's	PART
ftr-1851	1642	83	next	next	ADJ
ftr-1851	1642	84	consolidated	consolidated	ADJ
ftr-1851	1642	85	return	return	NOUN
ftr-1851	1642	86	year	year	NOUN
ftr-1851	1642	87	.	.	PUNCT
ftr-1851	1643	1	however	however	ADV
ftr-1851	1643	2	,	,	PUNCT
ftr-1851	1643	3	the	the	DET
ftr-1851	1643	4	deemed	deemed	ADJ
ftr-1851	1643	5	expiration	expiration	NOUN
ftr-1851	1643	6	does	do	AUX
ftr-1851	1643	7	not	not	PART
ftr-1851	1643	8	result	result	VERB
ftr-1851	1643	9	in	in	ADP
ftr-1851	1643	10	a	a	DET
ftr-1851	1643	11	negative	negative	ADJ
ftr-1851	1643	12	basis	basis	NOUN
ftr-1851	1643	13	adjustment	adjustment	NOUN
ftr-1851	1643	14	to	to	ADP
ftr-1851	1643	15	any	any	DET
ftr-1851	1643	16	member	member	NOUN
ftr-1851	1643	17	's	's	PART
ftr-1851	1643	18	stock	stock	NOUN
ftr-1851	1643	19	under	under	ADP
ftr-1851	1643	20	reg	reg	NOUN
ftr-1851	1643	21	.	.	PUNCT
ftr-1851	1644	1	§	§	PROPN
ftr-1851	1644	2	1.1502	1.1502	NUM
ftr-1851	1644	3	-	-	SYM
ftr-1851	1644	4	32	32	NUM
ftr-1851	1644	5	.	.	PUNCT
ftr-1851	1645	1	*	*	PUNCT
ftr-1851	1645	2	all	all	PRON
ftr-1851	1645	3	of	of	ADP
ftr-1851	1645	4	the	the	DET
ftr-1851	1645	5	rules	rule	NOUN
ftr-1851	1645	6	are	be	AUX
ftr-1851	1645	7	subject	subject	ADJ
ftr-1851	1645	8	to	to	ADP
ftr-1851	1645	9	various	various	ADJ
ftr-1851	1645	10	exceptions	exception	NOUN
ftr-1851	1645	11	and	and	CCONJ
ftr-1851	1645	12	tiering	tiere	VERB
ftr-1851	1645	13	rules	rule	NOUN
ftr-1851	1645	14	.	.	PUNCT
ftr-1851	1646	1	the	the	DET
ftr-1851	1646	2	regulations	regulation	NOUN
ftr-1851	1646	3	are	be	AUX
ftr-1851	1646	4	generally	generally	ADV
ftr-1851	1646	5	effective	effective	ADJ
ftr-1851	1646	6	after	after	ADP
ftr-1851	1646	7	march	march	PROPN
ftr-1851	1646	8	7	7	NUM
ftr-1851	1646	9	,	,	PUNCT
ftr-1851	1646	10	2002	2002	NUM
ftr-1851	1646	11	,	,	PUNCT
ftr-1851	1646	12	but	but	CCONJ
ftr-1851	1646	13	only	only	ADV
ftr-1851	1646	14	if	if	SCONJ
ftr-1851	1646	15	the	the	DET
ftr-1851	1646	16	return	return	NOUN
ftr-1851	1646	17	is	be	AUX
ftr-1851	1646	18	due	due	ADJ
ftr-1851	1646	19	after	after	ADP
ftr-1851	1646	20	march	march	PROPN
ftr-1851	1646	21	14	14	NUM
ftr-1851	1646	22	,	,	PUNCT
ftr-1851	1646	23	2003	2003	NUM
ftr-1851	1646	24	.	.	PUNCT
ftr-1851	1647	1	[	[	X
ftr-1851	1647	2	vol.6	vol.6	NUM
ftr-1851	1647	3	:	:	PUNCT
ftr-1851	1647	4	si	si	PROPN
ftr-1851	1647	5	recent	recent	ADJ
ftr-1851	1647	6	developments	development	NOUN
ftr-1851	1647	7	in	in	ADP
ftr-1851	1647	8	federal	federal	ADJ
ftr-1851	1647	9	income	income	NOUN
ftr-1851	1647	10	taxation	taxation	NOUN
ftr-1851	1647	11	2	2	NUM
ftr-1851	1647	12	.	.	PUNCT
ftr-1851	1648	1	so	so	ADV
ftr-1851	1648	2	just	just	ADV
ftr-1851	1648	3	when	when	SCONJ
ftr-1851	1648	4	will	will	AUX
ftr-1851	1648	5	this	this	DET
ftr-1851	1648	6	suspended	suspend	VERB
ftr-1851	1648	7	loss	loss	NOUN
ftr-1851	1648	8	be	be	AUX
ftr-1851	1648	9	allowed	allow	VERB
ftr-1851	1648	10	?	?	PUNCT
ftr-1851	1649	1	textron	textron	PROPN
ftr-1851	1649	2	.	.	PUNCT
ftr-1851	1649	3	inc	inc	PROPN
ftr-1851	1649	4	.	.	PROPN
ftr-1851	1650	1	v.	v.	PROPN
ftr-1851	1650	2	commissioner	commissioner	PROPN
ftr-1851	1650	3	,	,	PUNCT
ftr-1851	1650	4	115	115	NUM
ftr-1851	1650	5	t.c	t.c	PROPN
ftr-1851	1650	6	.	.	PROPN
ftr-1851	1651	1	104	104	NUM
ftr-1851	1651	2	(	(	PUNCT
ftr-1851	1651	3	8/7/00	8/7/00	NUM
ftr-1851	1651	4	)	)	PUNCT
ftr-1851	1651	5	.	.	PUNCT
ftr-1851	1652	1	in	in	ADP
ftr-1851	1652	2	1967	1967	NUM
ftr-1851	1652	3	,	,	PUNCT
ftr-1851	1652	4	when	when	SCONJ
ftr-1851	1652	5	avco	avco	PROPN
ftr-1851	1652	6	acquired	acquire	VERB
ftr-1851	1652	7	paul	paul	PROPN
ftr-1851	1652	8	revere	revere	PROPN
ftr-1851	1652	9	(	(	PUNCT
ftr-1851	1652	10	pr	pr	NOUN
ftr-1851	1652	11	)	)	PUNCT
ftr-1851	1652	12	and	and	CCONJ
ftr-1851	1652	13	pr	pr	NOUN
ftr-1851	1652	14	became	become	VERB
ftr-1851	1652	15	part	part	NOUN
ftr-1851	1652	16	of	of	ADP
ftr-1851	1652	17	the	the	DET
ftr-1851	1652	18	avco	avco	NOUN
ftr-1851	1652	19	group	group	NOUN
ftr-1851	1652	20	,	,	PUNCT
ftr-1851	1652	21	pr	pr	PROPN
ftr-1851	1652	22	owned	own	VERB
ftr-1851	1652	23	4	4	NUM
ftr-1851	1652	24	million	million	NUM
ftr-1851	1652	25	shares	share	NOUN
ftr-1851	1652	26	of	of	ADP
ftr-1851	1652	27	avco	avco	NOUN
ftr-1851	1652	28	.	.	PUNCT
ftr-1851	1653	1	in	in	ADP
ftr-1851	1653	2	1977	1977	NUM
ftr-1851	1653	3	,	,	PUNCT
ftr-1851	1653	4	avco	avco	PROPN
ftr-1851	1653	5	redeemed	redeem	VERB
ftr-1851	1653	6	its	its	PRON
ftr-1851	1653	7	shares	share	NOUN
ftr-1851	1653	8	owned	own	VERB
ftr-1851	1653	9	by	by	ADP
ftr-1851	1653	10	pr	pr	NOUN
ftr-1851	1653	11	,	,	PUNCT
ftr-1851	1653	12	and	and	CCONJ
ftr-1851	1653	13	pursuant	pursuant	ADJ
ftr-1851	1653	14	to	to	ADP
ftr-1851	1653	15	former	former	ADJ
ftr-1851	1653	16	reg	reg	NOUN
ftr-1851	1653	17	.	.	PUNCT
ftr-1851	1654	1	§	§	PROPN
ftr-1851	1654	2	1.150214(b)(1	1.150214(b)(1	NUM
ftr-1851	1654	3	)	)	PUNCT
ftr-1851	1655	1	,	,	PUNCT
ftr-1851	1655	2	pr	pr	NOUN
ftr-1851	1655	3	did	do	AUX
ftr-1851	1655	4	not	not	PART
ftr-1851	1655	5	recognize	recognize	VERB
ftr-1851	1655	6	its	its	PRON
ftr-1851	1655	7	loss	loss	NOUN
ftr-1851	1655	8	,	,	PUNCT
ftr-1851	1655	9	but	but	CCONJ
ftr-1851	1655	10	pursuant	pursuant	ADJ
ftr-1851	1655	11	to	to	ADP
ftr-1851	1655	12	former	former	ADJ
ftr-1851	1655	13	reg	reg	NOUN
ftr-1851	1655	14	.	.	PUNCT
ftr-1851	1656	1	§	§	PROPN
ftr-1851	1656	2	1.1502	1.1502	NUM
ftr-1851	1656	3	-	-	SYM
ftr-1851	1656	4	31(b)(2)(ii	31(b)(2)(ii	NUM
ftr-1851	1656	5	)	)	PUNCT
ftr-1851	1656	6	pr	pr	NOUN
ftr-1851	1656	7	's	's	PART
ftr-1851	1656	8	basis	basis	NOUN
ftr-1851	1656	9	in	in	ADP
ftr-1851	1656	10	the	the	DET
ftr-1851	1656	11	stock	stock	NOUN
ftr-1851	1656	12	was	be	AUX
ftr-1851	1656	13	reallocated	reallocate	VERB
ftr-1851	1656	14	to	to	ADP
ftr-1851	1656	15	the	the	DET
ftr-1851	1656	16	note	note	NOUN
ftr-1851	1656	17	.	.	PUNCT
ftr-1851	1657	1	in	in	ADP
ftr-1851	1657	2	1987	1987	NUM
ftr-1851	1657	3	,	,	PUNCT
ftr-1851	1657	4	after	after	SCONJ
ftr-1851	1657	5	textron	textron	PROPN
ftr-1851	1657	6	acquired	acquire	VERB
ftr-1851	1657	7	avco	avco	NOUN
ftr-1851	1657	8	,	,	PUNCT
ftr-1851	1657	9	avco	avco	PROPN
ftr-1851	1657	10	redeemed	redeem	VERB
ftr-1851	1657	11	the	the	DET
ftr-1851	1657	12	note	note	NOUN
ftr-1851	1657	13	held	hold	VERB
ftr-1851	1657	14	by	by	ADP
ftr-1851	1657	15	pr	pr	NOUN
ftr-1851	1657	16	,	,	PUNCT
ftr-1851	1657	17	on	on	ADP
ftr-1851	1657	18	which	which	PRON
ftr-1851	1657	19	pr	pr	NOUN
ftr-1851	1657	20	realized	realize	VERB
ftr-1851	1657	21	a	a	DET
ftr-1851	1657	22	$	$	SYM
ftr-1851	1657	23	15,000,000	15,000,000	NUM
ftr-1851	1657	24	loss	loss	NOUN
ftr-1851	1657	25	,	,	PUNCT
ftr-1851	1657	26	following	follow	VERB
ftr-1851	1657	27	which	which	DET
ftr-1851	1657	28	pr	pr	NOUN
ftr-1851	1657	29	was	be	AUX
ftr-1851	1657	30	liquidated	liquidate	VERB
ftr-1851	1657	31	into	into	ADP
ftr-1851	1657	32	avco	avco	NOUN
ftr-1851	1657	33	in	in	ADP
ftr-1851	1657	34	a	a	DET
ftr-1851	1657	35	§	§	PROPN
ftr-1851	1657	36	332	332	NUM
ftr-1851	1657	37	liquidation	liquidation	NOUN
ftr-1851	1657	38	.	.	PUNCT
ftr-1851	1658	1	judge	judge	PROPN
ftr-1851	1658	2	laro	laro	PROPN
ftr-1851	1658	3	agreed	agree	VERB
ftr-1851	1658	4	with	with	ADP
ftr-1851	1658	5	the	the	DET
ftr-1851	1658	6	commissioner	commissioner	NOUN
ftr-1851	1658	7	that	that	SCONJ
ftr-1851	1658	8	former	former	ADJ
ftr-1851	1658	9	reg	reg	NOUN
ftr-1851	1658	10	.	.	PUNCT
ftr-1851	1659	1	§	§	PROPN
ftr-1851	1659	2	1.1504	1.1504	NUM
ftr-1851	1659	3	-	-	PUNCT
ftr-1851	1659	4	14(d)(4)(i	14(d)(4)(i	NUM
ftr-1851	1659	5	)	)	PUNCT
ftr-1851	1659	6	"	"	PUNCT
ftr-1851	1659	7	deferred	defer	VERB
ftr-1851	1659	8	"	"	PUNCT
ftr-1851	1659	9	pr	pr	NOUN
ftr-1851	1659	10	's	's	PART
ftr-1851	1659	11	loss	loss	NOUN
ftr-1851	1659	12	in	in	ADP
ftr-1851	1659	13	1987	1987	NUM
ftr-1851	1659	14	[	[	X
ftr-1851	1659	15	because	because	SCONJ
ftr-1851	1659	16	the	the	DET
ftr-1851	1659	17	note	note	NOUN
ftr-1851	1659	18	was	be	AUX
ftr-1851	1659	19	received	receive	VERB
ftr-1851	1659	20	in	in	ADP
ftr-1851	1659	21	exchange	exchange	NOUN
ftr-1851	1659	22	for	for	ADP
ftr-1851	1659	23	property	property	NOUN
ftr-1851	1659	24	,	,	PUNCT
ftr-1851	1659	25	i.e.	i.e.	X
ftr-1851	1659	26	,	,	PUNCT
ftr-1851	1659	27	avco	avco	NOUN
ftr-1851	1659	28	stock	stock	NOUN
ftr-1851	1659	29	,	,	PUNCT
ftr-1851	1659	30	in	in	ADP
ftr-1851	1659	31	an	an	DET
ftr-1851	1659	32	exchanged	exchange	VERB
ftr-1851	1659	33	basis	basis	NOUN
ftr-1851	1659	34	transaction	transaction	NOUN
ftr-1851	1659	35	and	and	CCONJ
ftr-1851	1659	36	the	the	DET
ftr-1851	1659	37	note	note	NOUN
ftr-1851	1659	38	was	be	AUX
ftr-1851	1659	39	never	never	ADV
ftr-1851	1659	40	held	hold	VERB
ftr-1851	1659	41	by	by	ADP
ftr-1851	1659	42	a	a	DET
ftr-1851	1659	43	nonmember	nonmember	NOUN
ftr-1851	1659	44	]	]	PUNCT
ftr-1851	1659	45	.	.	PUNCT
ftr-1851	1660	1	judge	judge	PROPN
ftr-1851	1660	2	laro	laro	PROPN
ftr-1851	1660	3	held	hold	VERB
ftr-1851	1660	4	that	that	SCONJ
ftr-1851	1660	5	the	the	DET
ftr-1851	1660	6	determination	determination	NOUN
ftr-1851	1660	7	of	of	ADP
ftr-1851	1660	8	whether	whether	SCONJ
ftr-1851	1660	9	a	a	DET
ftr-1851	1660	10	note	note	NOUN
ftr-1851	1660	11	has	have	AUX
ftr-1851	1660	12	been	be	AUX
ftr-1851	1660	13	held	hold	VERB
ftr-1851	1660	14	by	by	ADP
ftr-1851	1660	15	a	a	DET
ftr-1851	1660	16	nonmember	nonmember	NOUN
ftr-1851	1660	17	under	under	ADP
ftr-1851	1660	18	former	former	ADJ
ftr-1851	1660	19	reg	reg	NOUN
ftr-1851	1660	20	.	.	PUNCT
ftr-1851	1661	1	§	§	PROPN
ftr-1851	1661	2	1.1502	1.1502	NUM
ftr-1851	1661	3	-	-	SYM
ftr-1851	1661	4	14(d)(4)(i)(c	14(d)(4)(i)(c	NUM
ftr-1851	1661	5	)	)	PUNCT
ftr-1851	1661	6	looks	look	VERB
ftr-1851	1661	7	to	to	ADP
ftr-1851	1661	8	whether	whether	SCONJ
ftr-1851	1661	9	the	the	DET
ftr-1851	1661	10	holder	holder	NOUN
ftr-1851	1661	11	of	of	ADP
ftr-1851	1661	12	the	the	DET
ftr-1851	1661	13	note	note	NOUN
ftr-1851	1661	14	is	be	AUX
ftr-1851	1661	15	a	a	DET
ftr-1851	1661	16	nonmember	nonmember	NOUN
ftr-1851	1661	17	at	at	ADP
ftr-1851	1661	18	the	the	DET
ftr-1851	1661	19	time	time	NOUN
ftr-1851	1661	20	of	of	ADP
ftr-1851	1661	21	the	the	DET
ftr-1851	1661	22	redemption	redemption	NOUN
ftr-1851	1661	23	,	,	PUNCT
ftr-1851	1661	24	not	not	PART
ftr-1851	1661	25	to	to	ADP
ftr-1851	1661	26	whether	whether	SCONJ
ftr-1851	1661	27	the	the	DET
ftr-1851	1661	28	holder	holder	NOUN
ftr-1851	1661	29	of	of	ADP
ftr-1851	1661	30	a	a	DET
ftr-1851	1661	31	note	note	NOUN
ftr-1851	1661	32	was	be	AUX
ftr-1851	1661	33	a	a	DET
ftr-1851	1661	34	nonmember	nonmember	NOUN
ftr-1851	1661	35	when	when	SCONJ
ftr-1851	1661	36	the	the	DET
ftr-1851	1661	37	note	note	NOUN
ftr-1851	1661	38	was	be	AUX
ftr-1851	1661	39	received	receive	VERB
ftr-1851	1661	40	when	when	SCONJ
ftr-1851	1661	41	the	the	DET
ftr-1851	1661	42	holder	holder	NOUN
ftr-1851	1661	43	becomes	become	VERB
ftr-1851	1661	44	a	a	DET
ftr-1851	1661	45	member	member	NOUN
ftr-1851	1661	46	before	before	ADP
ftr-1851	1661	47	the	the	DET
ftr-1851	1661	48	redemption	redemption	NOUN
ftr-1851	1661	49	.	.	PUNCT
ftr-1851	1662	1	finally	finally	ADV
ftr-1851	1662	2	,	,	PUNCT
ftr-1851	1662	3	under	under	ADP
ftr-1851	1662	4	former	former	ADJ
ftr-1851	1662	5	reg	reg	NOUN
ftr-1851	1662	6	.	.	PUNCT
ftr-1851	1663	1	§	§	PROPN
ftr-1851	1663	2	1.1502	1.1502	NUM
ftr-1851	1663	3	-	-	SYM
ftr-1851	1663	4	14(d)(4)(ii	14(d)(4)(ii	NUM
ftr-1851	1663	5	)	)	PUNCT
ftr-1851	1663	6	and	and	CCONJ
ftr-1851	1663	7	(	(	PUNCT
ftr-1851	1663	8	e)(2	e)(2	NOUN
ftr-1851	1663	9	)	)	PUNCT
ftr-1851	1663	10	,	,	PUNCT
ftr-1851	1663	11	the	the	DET
ftr-1851	1663	12	liquidation	liquidation	NOUN
ftr-1851	1663	13	of	of	ADP
ftr-1851	1663	14	pr	pr	NOUN
ftr-1851	1663	15	in	in	ADP
ftr-1851	1663	16	a	a	DET
ftr-1851	1663	17	§	§	PROPN
ftr-1851	1663	18	332	332	NUM
ftr-1851	1663	19	liquidation	liquidation	NOUN
ftr-1851	1663	20	did	do	AUX
ftr-1851	1663	21	free	free	VERB
ftr-1851	1663	22	up	up	ADP
ftr-1851	1663	23	the	the	DET
ftr-1851	1663	24	suspended	suspend	VERB
ftr-1851	1663	25	loss	loss	NOUN
ftr-1851	1663	26	because	because	SCONJ
ftr-1851	1663	27	avco	avco	PROPN
ftr-1851	1663	28	inherited	inherit	VERB
ftr-1851	1663	29	pr	pr	NOUN
ftr-1851	1663	30	's	's	PART
ftr-1851	1663	31	tax	tax	NOUN
ftr-1851	1663	32	characteristics	characteristic	NOUN
ftr-1851	1663	33	.	.	PUNCT
ftr-1851	1663	34	0	0	PUNCT
ftr-1851	1664	1	the	the	DET
ftr-1851	1664	2	analytical	analytical	ADJ
ftr-1851	1664	3	methodology	methodology	NOUN
ftr-1851	1664	4	of	of	ADP
ftr-1851	1664	5	the	the	DET
ftr-1851	1664	6	textron	textron	NOUN
ftr-1851	1664	7	opinion	opinion	NOUN
ftr-1851	1664	8	is	be	AUX
ftr-1851	1664	9	at	at	ADP
ftr-1851	1664	10	odds	odd	NOUN
ftr-1851	1664	11	with	with	ADP
ftr-1851	1664	12	tax	tax	NOUN
ftr-1851	1664	13	court	court	NOUN
ftr-1851	1664	14	judge	judge	NOUN
ftr-1851	1664	15	wells	wells	PROPN
ftr-1851	1664	16	's	's	PART
ftr-1851	1664	17	opinions	opinion	NOUN
ftr-1851	1664	18	in	in	ADP
ftr-1851	1664	19	csi	csi	PROPN
ftr-1851	1664	20	hydrostatic	hydrostatic	PROPN
ftr-1851	1664	21	testers	tester	NOUN
ftr-1851	1664	22	v.	v.	ADP
ftr-1851	1664	23	commissioner	commissioner	PROPN
ftr-1851	1664	24	,	,	PUNCT
ftr-1851	1664	25	103	103	NUM
ftr-1851	1664	26	t.c	t.c	PROPN
ftr-1851	1664	27	.	.	PROPN
ftr-1851	1664	28	398	398	NUM
ftr-1851	1664	29	(	(	PUNCT
ftr-1851	1664	30	1994	1994	NUM
ftr-1851	1664	31	)	)	PUNCT
ftr-1851	1664	32	and	and	CCONJ
ftr-1851	1664	33	intermet	intermet	PROPN
ftr-1851	1664	34	corp	corp	PROPN
ftr-1851	1664	35	.	.	PROPN
ftr-1851	1665	1	v.	v.	PROPN
ftr-1851	1665	2	commissioner	commissioner	PROPN
ftr-1851	1665	3	,	,	PUNCT
ftr-1851	1665	4	111	111	NUM
ftr-1851	1665	5	t.c	t.c	PROPN
ftr-1851	1665	6	.	.	PROPN
ftr-1851	1666	1	294	294	NUM
ftr-1851	1666	2	(	(	PUNCT
ftr-1851	1666	3	12/8/98	12/8/98	NUM
ftr-1851	1666	4	)	)	PUNCT
ftr-1851	1667	1	,	,	PUNCT
ftr-1851	1667	2	rev	rev	PROPN
ftr-1851	1667	3	'd	'd	PROPN
ftr-1851	1667	4	,	,	PUNCT
ftr-1851	1667	5	209	209	NUM
ftr-1851	1667	6	f.3d	f.3d	NUM
ftr-1851	1667	7	901	901	NUM
ftr-1851	1667	8	(	(	PUNCT
ftr-1851	1667	9	6th	6th	ADJ
ftr-1851	1667	10	cir	cir	NOUN
ftr-1851	1667	11	.	.	PUNCT
ftr-1851	1668	1	4/20/00).6	4/20/00).6	NOUN
ftr-1851	1668	2	those	those	DET
ftr-1851	1668	3	cases	case	NOUN
ftr-1851	1668	4	strictly	strictly	ADV
ftr-1851	1668	5	construed	construe	VERB
ftr-1851	1668	6	the	the	DET
ftr-1851	1668	7	consolidated	consolidated	ADJ
ftr-1851	1668	8	return	return	NOUN
ftr-1851	1668	9	regulations	regulation	NOUN
ftr-1851	1668	10	even	even	ADV
ftr-1851	1668	11	though	though	SCONJ
ftr-1851	1668	12	the	the	DET
ftr-1851	1668	13	results	result	NOUN
ftr-1851	1668	14	were	be	AUX
ftr-1851	1668	15	difficult	difficult	ADJ
ftr-1851	1668	16	to	to	PART
ftr-1851	1668	17	support	support	VERB
ftr-1851	1668	18	theoretically	theoretically	ADV
ftr-1851	1668	19	.	.	PUNCT
ftr-1851	1669	1	in	in	ADP
ftr-1851	1669	2	contrast	contrast	NOUN
ftr-1851	1669	3	,	,	PUNCT
ftr-1851	1669	4	in	in	ADP
ftr-1851	1669	5	textron	textron	NOUN
ftr-1851	1669	6	,	,	PUNCT
ftr-1851	1669	7	judge	judge	PROPN
ftr-1851	1669	8	laro	laro	PROPN
ftr-1851	1669	9	interpreted	interpret	VERB
ftr-1851	1669	10	reg	reg	NOUN
ftr-1851	1669	11	.	.	PUNCT
ftr-1851	1670	1	§	§	PROPN
ftr-1851	1670	2	1	1	NUM
ftr-1851	1670	3	.	.	NOUN
ftr-1851	1670	4	1502	1502	NUM
ftr-1851	1670	5	-	-	SYM
ftr-1851	1670	6	14(d)(4)(i	14(d)(4)(i	NUM
ftr-1851	1670	7	)	)	PUNCT
ftr-1851	1670	8	in	in	ADP
ftr-1851	1670	9	a	a	DET
ftr-1851	1670	10	manner	manner	NOUN
ftr-1851	1670	11	that	that	PRON
ftr-1851	1670	12	is	be	AUX
ftr-1851	1670	13	difficult	difficult	ADJ
ftr-1851	1670	14	to	to	PART
ftr-1851	1670	15	justify	justify	VERB
ftr-1851	1670	16	under	under	ADP
ftr-1851	1670	17	the	the	DET
ftr-1851	1670	18	literal	literal	ADJ
ftr-1851	1670	19	language	language	NOUN
ftr-1851	1670	20	,	,	PUNCT
ftr-1851	1670	21	but	but	CCONJ
ftr-1851	1670	22	which	which	PRON
ftr-1851	1670	23	reached	reach	VERB
ftr-1851	1670	24	a	a	DET
ftr-1851	1670	25	sensible	sensible	ADJ
ftr-1851	1670	26	theoretical	theoretical	ADJ
ftr-1851	1670	27	result	result	NOUN
ftr-1851	1671	1	[	[	X
ftr-1851	1671	2	under	under	ADP
ftr-1851	1671	3	the	the	DET
ftr-1851	1671	4	single	single	ADJ
ftr-1851	1671	5	-	-	PUNCT
ftr-1851	1671	6	entity	entity	NOUN
ftr-1851	1671	7	theory	theory	NOUN
ftr-1851	1671	8	of	of	ADP
ftr-1851	1671	9	consolidated	consolidated	ADJ
ftr-1851	1671	10	returns	return	NOUN
ftr-1851	1671	11	.	.	PUNCT
ftr-1851	1672	1	he	he	PRON
ftr-1851	1672	2	concluded	conclude	VERB
ftr-1851	1672	3	that	that	SCONJ
ftr-1851	1672	4	reg	reg	NOUN
ftr-1851	1672	5	.	.	PUNCT
ftr-1851	1673	1	§	§	PROPN
ftr-1851	1673	2	1.150214(d)(4)(i	1.150214(d)(4)(i	NUM
ftr-1851	1673	3	)	)	PUNCT
ftr-1851	1673	4	required	require	VERB
ftr-1851	1673	5	pr	pr	NOUN
ftr-1851	1673	6	to	to	PART
ftr-1851	1673	7	defer	defer	VERB
ftr-1851	1673	8	its	its	PRON
ftr-1851	1673	9	loss	loss	NOUN
ftr-1851	1673	10	on	on	ADP
ftr-1851	1673	11	the	the	DET
ftr-1851	1673	12	redemption	redemption	NOUN
ftr-1851	1673	13	of	of	ADP
ftr-1851	1673	14	the	the	DET
ftr-1851	1673	15	obligation	obligation	NOUN
ftr-1851	1673	16	it	it	PRON
ftr-1851	1673	17	received	receive	VERB
ftr-1851	1673	18	for	for	ADP
ftr-1851	1673	19	its	its	PRON
ftr-1851	1673	20	avco	avco	NOUN
ftr-1851	1673	21	stock	stock	NOUN
ftr-1851	1673	22	even	even	ADV
ftr-1851	1673	23	though	though	SCONJ
ftr-1851	1673	24	one	one	NUM
ftr-1851	1673	25	of	of	ADP
ftr-1851	1673	26	the	the	DET
ftr-1851	1673	27	conditions	condition	NOUN
ftr-1851	1673	28	for	for	ADP
ftr-1851	1673	29	that	that	DET
ftr-1851	1673	30	section	section	NOUN
ftr-1851	1673	31	to	to	PART
ftr-1851	1673	32	apply	apply	VERB
ftr-1851	1673	33	is	be	AUX
ftr-1851	1673	34	that	that	SCONJ
ftr-1851	1673	35	the	the	DET
ftr-1851	1673	36	obligation	obligation	NOUN
ftr-1851	1673	37	"	"	PUNCT
ftr-1851	1673	38	never	never	ADV
ftr-1851	1673	39	have	have	AUX
ftr-1851	1673	40	been	be	AUX
ftr-1851	1673	41	held	hold	VERB
ftr-1851	1673	42	by	by	ADP
ftr-1851	1673	43	a	a	DET
ftr-1851	1673	44	nonmember	nonmember	NOUN
ftr-1851	1673	45	.	.	PUNCT
ftr-1851	1673	46	"	"	PUNCT
ftr-1851	1674	1	since	since	SCONJ
ftr-1851	1674	2	pr	pr	NOUN
ftr-1851	1674	3	acquired	acquire	VERB
ftr-1851	1674	4	the	the	DET
ftr-1851	1674	5	obligation	obligation	NOUN
ftr-1851	1674	6	before	before	SCONJ
ftr-1851	1674	7	it	it	PRON
ftr-1851	1674	8	became	become	VERB
ftr-1851	1674	9	a	a	DET
ftr-1851	1674	10	member	member	NOUN
ftr-1851	1674	11	of	of	ADP
ftr-1851	1674	12	the	the	DET
ftr-1851	1674	13	textron	textron	PROPN
ftr-1851	1674	14	group	group	NOUN
ftr-1851	1674	15	that	that	PRON
ftr-1851	1674	16	redeemed	redeem	VERB
ftr-1851	1674	17	the	the	DET
ftr-1851	1674	18	obligation	obligation	NOUN
ftr-1851	1674	19	,	,	PUNCT
ftr-1851	1674	20	judge	judge	PROPN
ftr-1851	1674	21	laro	laro	PROPN
ftr-1851	1674	22	's	's	PART
ftr-1851	1674	23	conclusion	conclusion	NOUN
ftr-1851	1674	24	that	that	SCONJ
ftr-1851	1674	25	membership	membership	NOUN
ftr-1851	1674	26	status	status	NOUN
ftr-1851	1674	27	was	be	AUX
ftr-1851	1674	28	determined	determine	VERB
ftr-1851	1674	29	at	at	ADP
ftr-1851	1674	30	the	the	DET
ftr-1851	1674	31	time	time	NOUN
ftr-1851	1674	32	that	that	PRON
ftr-1851	1674	33	the	the	DET
ftr-1851	1674	34	obligation	obligation	NOUN
ftr-1851	1674	35	was	be	AUX
ftr-1851	1674	36	redeemed	redeem	VERB
ftr-1851	1674	37	effectively	effectively	ADV
ftr-1851	1674	38	read	read	VERB
ftr-1851	1674	39	out	out	ADP
ftr-1851	1674	40	of	of	ADP
ftr-1851	1674	41	the	the	DET
ftr-1851	1674	42	rule	rule	NOUN
ftr-1851	1674	43	the	the	DET
ftr-1851	1674	44	word	word	NOUN
ftr-1851	1674	45	.	.	PUNCT
ftr-1851	1675	1	he	he	PRON
ftr-1851	1675	2	could	could	AUX
ftr-1851	1675	3	have	have	AUX
ftr-1851	1675	4	more	more	ADV
ftr-1851	1675	5	effectively	effectively	ADV
ftr-1851	1675	6	reached	reach	VERB
ftr-1851	1675	7	the	the	DET
ftr-1851	1675	8	same	same	ADJ
ftr-1851	1675	9	result	result	NOUN
ftr-1851	1675	10	by	by	ADP
ftr-1851	1675	11	looking	look	VERB
ftr-1851	1675	12	to	to	ADP
ftr-1851	1675	13	former	former	ADJ
ftr-1851	1675	14	reg	reg	NOUN
ftr-1851	1675	15	.	.	PUNCT
ftr-1851	1676	1	§	§	PROPN
ftr-1851	1676	2	1.1502	1.1502	NUM
ftr-1851	1676	3	-	-	SYM
ftr-1851	1676	4	13(f)(2	13(f)(2	NUM
ftr-1851	1676	5	)	)	PUNCT
ftr-1851	1676	6	to	to	PART
ftr-1851	1676	7	note	note	VERB
ftr-1851	1676	8	that	that	SCONJ
ftr-1851	1676	9	the	the	DET
ftr-1851	1676	10	avco	avco	NOUN
ftr-1851	1676	11	group	group	NOUN
ftr-1851	1676	12	was	be	AUX
ftr-1851	1676	13	a	a	DET
ftr-1851	1676	14	predecessor	predecessor	NOUN
ftr-1851	1676	15	group	group	NOUN
ftr-1851	1676	16	to	to	ADP
ftr-1851	1676	17	the	the	DET
ftr-1851	1676	18	textron	textron	NOUN
ftr-1851	1676	19	,	,	PUNCT
ftr-1851	1676	20	so	so	SCONJ
ftr-1851	1676	21	that	that	SCONJ
ftr-1851	1676	22	paul	paul	PROPN
ftr-1851	1676	23	revere	revere	VERB
ftr-1851	1676	24	should	should	AUX
ftr-1851	1676	25	not	not	PART
ftr-1851	1676	26	have	have	AUX
ftr-1851	1676	27	been	be	AUX
ftr-1851	1676	28	considered	consider	VERB
ftr-1851	1676	29	ever	ever	ADV
ftr-1851	1676	30	to	to	PART
ftr-1851	1676	31	have	have	AUX
ftr-1851	1676	32	been	be	AUX
ftr-1851	1676	33	a	a	DET
ftr-1851	1676	34	nonmember	nonmember	NOUN
ftr-1851	1676	35	.	.	PUNCT
ftr-1851	1677	1	*	*	PUNCT
ftr-1851	1677	2	note	note	VERB
ftr-1851	1677	3	that	that	SCONJ
ftr-1851	1677	4	if	if	SCONJ
ftr-1851	1677	5	the	the	DET
ftr-1851	1677	6	redemption	redemption	NOUN
ftr-1851	1677	7	by	by	ADP
ftr-1851	1677	8	avco	avco	NOUN
ftr-1851	1677	9	of	of	ADP
ftr-1851	1677	10	its	its	PRON
ftr-1851	1677	11	stock	stock	NOUN
ftr-1851	1677	12	held	hold	VERB
ftr-1851	1677	13	by	by	ADP
ftr-1851	1677	14	pr	pr	NOUN
ftr-1851	1677	15	had	have	AUX
ftr-1851	1677	16	occurred	occur	VERB
ftr-1851	1677	17	after	after	ADP
ftr-1851	1677	18	july	july	PROPN
ftr-1851	1677	19	12	12	NUM
ftr-1851	1677	20	,	,	PUNCT
ftr-1851	1677	21	1995	1995	NUM
ftr-1851	1677	22	,	,	PUNCT
ftr-1851	1677	23	the	the	DET
ftr-1851	1677	24	loss	loss	NOUN
ftr-1851	1677	25	would	would	AUX
ftr-1851	1677	26	have	have	AUX
ftr-1851	1677	27	been	be	AUX
ftr-1851	1677	28	permanently	permanently	ADV
ftr-1851	1677	29	disallowed	disallow	VERB
ftr-1851	1677	30	under	under	ADP
ftr-1851	1677	31	reg	reg	NOUN
ftr-1851	1677	32	.	.	PUNCT
ftr-1851	1678	1	§	§	PROPN
ftr-1851	1678	2	1.1502	1.1502	NUM
ftr-1851	1678	3	-	-	SYM
ftr-1851	1678	4	13(f)(6	13(f)(6	NUM
ftr-1851	1678	5	)	)	PUNCT
ftr-1851	1678	6	,	,	PUNCT
ftr-1851	1678	7	which	which	PRON
ftr-1851	1678	8	disallows	disallow	VERB
ftr-1851	1678	9	any	any	DET
ftr-1851	1678	10	loss	loss	NOUN
ftr-1851	1678	11	to	to	ADP
ftr-1851	1678	12	a	a	DET
ftr-1851	1678	13	member	member	NOUN
ftr-1851	1678	14	on	on	ADP
ftr-1851	1678	15	the	the	DET
ftr-1851	1678	16	sale	sale	NOUN
ftr-1851	1678	17	or	or	CCONJ
ftr-1851	1678	18	exchange	exchange	NOUN
ftr-1851	1678	19	of	of	ADP
ftr-1851	1678	20	stock	stock	NOUN
ftr-1851	1678	21	of	of	ADP
ftr-1851	1678	22	the	the	DET
ftr-1851	1678	23	common	common	ADJ
ftr-1851	1678	24	parent	parent	NOUN
ftr-1851	1678	25	corporation	corporation	NOUN
ftr-1851	1678	26	of	of	ADP
ftr-1851	1678	27	a	a	DET
ftr-1851	1678	28	consolidated	consolidated	ADJ
ftr-1851	1678	29	group	group	NOUN
ftr-1851	1678	30	.	.	PUNCT
ftr-1851	1679	1	under	under	ADP
ftr-1851	1679	2	current	current	ADJ
ftr-1851	1679	3	regulations	regulation	NOUN
ftr-1851	1679	4	,	,	PUNCT
ftr-1851	1679	5	if	if	SCONJ
ftr-1851	1679	6	avco	avco	NOUN
ftr-1851	1679	7	and	and	CCONJ
ftr-1851	1679	8	pr	pr	PRON
ftr-1851	1679	9	both	both	PRON
ftr-1851	1679	10	had	have	AUX
ftr-1851	1679	11	been	be	AUX
ftr-1851	1679	12	subsidiary	subsidiary	ADJ
ftr-1851	1679	13	members	member	NOUN
ftr-1851	1679	14	of	of	ADP
ftr-1851	1679	15	the	the	DET
ftr-1851	1679	16	same	same	ADJ
ftr-1851	1679	17	consolidated	consolidated	ADJ
ftr-1851	1679	18	group	group	NOUN
ftr-1851	1679	19	and	and	CCONJ
ftr-1851	1679	20	the	the	DET
ftr-1851	1679	21	redemption	redemption	NOUN
ftr-1851	1679	22	was	be	AUX
ftr-1851	1679	23	described	describe	VERB
ftr-1851	1679	24	in	in	ADP
ftr-1851	1679	25	§	§	PROPN
ftr-1851	1679	26	302(a	302(a	PROPN
ftr-1851	1679	27	)	)	PUNCT
ftr-1851	1679	28	which	which	PRON
ftr-1851	1679	29	would	would	AUX
ftr-1851	1679	30	be	be	AUX
ftr-1851	1679	31	unlikely	unlikely	ADJ
ftr-1851	1679	32	reg	reg	NOUN
ftr-1851	1679	33	.	.	PUNCT
ftr-1851	1680	1	§	§	PROPN
ftr-1851	1680	2	1.1502	1.1502	NUM
ftr-1851	1680	3	-	-	SYM
ftr-1851	1680	4	20(a	20(a	NUM
ftr-1851	1680	5	)	)	PUNCT
ftr-1851	1680	6	would	would	AUX
ftr-1851	1680	7	disallow	disallow	VERB
ftr-1851	1680	8	the	the	DET
ftr-1851	1680	9	loss	loss	NOUN
ftr-1851	1680	10	,	,	PUNCT
ftr-1851	1680	11	although	although	SCONJ
ftr-1851	1680	12	a	a	DET
ftr-1851	1680	13	portion	portion	NOUN
ftr-1851	1680	14	of	of	ADP
ftr-1851	1680	15	it	it	PRON
ftr-1851	1680	16	might	might	AUX
ftr-1851	1680	17	be	be	AUX
ftr-1851	1680	18	allowed	allow	VERB
ftr-1851	1680	19	under	under	ADP
ftr-1851	1680	20	reg	reg	NOUN
ftr-1851	1680	21	.	.	PUNCT
ftr-1851	1681	1	§	§	PROPN
ftr-1851	1681	2	1.150220(c	1.150220(c	NUM
ftr-1851	1681	3	)	)	PUNCT
ftr-1851	1681	4	.	.	PUNCT
ftr-1851	1682	1	section	section	NOUN
ftr-1851	1682	2	267(f	267(f	PROPN
ftr-1851	1682	3	)	)	PUNCT
ftr-1851	1682	4	would	would	AUX
ftr-1851	1682	5	not	not	PART
ftr-1851	1682	6	defer	defer	VERB
ftr-1851	1682	7	the	the	DET
ftr-1851	1682	8	loss	loss	NOUN
ftr-1851	1682	9	because	because	SCONJ
ftr-1851	1682	10	reg	reg	NOUN
ftr-1851	1682	11	.	.	PUNCT
ftr-1851	1683	1	§	§	PROPN
ftr-1851	1683	2	1.267(f)-1(c)(1	1.267(f)-1(c)(1	NUM
ftr-1851	1683	3	)	)	PUNCT
ftr-1851	1683	4	16	16	NUM
ftr-1851	1683	5	.	.	PUNCT
ftr-1851	1684	1	we	we	PRON
ftr-1851	1684	2	are	be	AUX
ftr-1851	1684	3	indebted	indebted	ADJ
ftr-1851	1684	4	to	to	PART
ftr-1851	1684	5	prof	prof	VERB
ftr-1851	1684	6	.	.	PUNCT
ftr-1851	1685	1	don	don	PROPN
ftr-1851	1685	2	leatherman	leatherman	PROPN
ftr-1851	1685	3	,	,	PUNCT
ftr-1851	1685	4	university	university	PROPN
ftr-1851	1685	5	of	of	ADP
ftr-1851	1685	6	tennessee	tennessee	PROPN
ftr-1851	1685	7	college	college	PROPN
ftr-1851	1685	8	of	of	ADP
ftr-1851	1685	9	law	law	NOUN
ftr-1851	1685	10	,	,	PUNCT
ftr-1851	1685	11	for	for	ADP
ftr-1851	1685	12	insightful	insightful	ADJ
ftr-1851	1685	13	suggestions	suggestion	NOUN
ftr-1851	1685	14	regarding	regard	VERB
ftr-1851	1685	15	the	the	DET
ftr-1851	1685	16	analysis	analysis	NOUN
ftr-1851	1685	17	of	of	ADP
ftr-1851	1685	18	the	the	DET
ftr-1851	1685	19	textron	textron	NOUN
ftr-1851	1685	20	case	case	NOUN
ftr-1851	1685	21	.	.	PUNCT
ftr-1851	1686	1	20041	20041	NUM
ftr-1851	1686	2	florida	florida	PROPN
ftr-1851	1686	3	tax	tax	NOUN
ftr-1851	1686	4	review	review	NOUN
ftr-1851	1686	5	adopts	adopt	VERB
ftr-1851	1686	6	the	the	DET
ftr-1851	1686	7	acceleration	acceleration	NOUN
ftr-1851	1686	8	rule	rule	NOUN
ftr-1851	1686	9	of	of	ADP
ftr-1851	1686	10	reg	reg	NOUN
ftr-1851	1686	11	.	.	PUNCT
ftr-1851	1687	1	§	§	PROPN
ftr-1851	1687	2	1.1502	1.1502	NUM
ftr-1851	1687	3	-	-	SYM
ftr-1851	1687	4	13(d	13(d	NUM
ftr-1851	1687	5	)	)	PUNCT
ftr-1851	1687	6	.	.	PUNCT
ftr-1851	1688	1	the	the	DET
ftr-1851	1688	2	loss	loss	NOUN
ftr-1851	1688	3	might	might	AUX
ftr-1851	1688	4	,	,	PUNCT
ftr-1851	1688	5	however	however	ADV
ftr-1851	1688	6	,	,	PUNCT
ftr-1851	1688	7	be	be	AUX
ftr-1851	1688	8	subject	subject	ADJ
ftr-1851	1688	9	to	to	ADP
ftr-1851	1688	10	the	the	DET
ftr-1851	1688	11	anti	anti	ADJ
ftr-1851	1688	12	-	-	ADJ
ftr-1851	1688	13	avoidance	avoidance	ADJ
ftr-1851	1688	14	rules	rule	NOUN
ftr-1851	1688	15	of	of	ADP
ftr-1851	1688	16	both	both	DET
ftr-1851	1688	17	reg	reg	NOUN
ftr-1851	1688	18	.	.	PUNCT
ftr-1851	1689	1	§	§	PROPN
ftr-1851	1689	2	1.267(01(h	1.267(01(h	NUM
ftr-1851	1689	3	)	)	PUNCT
ftr-1851	1689	4	and	and	CCONJ
ftr-1851	1689	5	§	§	PROPN
ftr-1851	1689	6	1.1502	1.1502	NUM
ftr-1851	1689	7	-	-	SYM
ftr-1851	1689	8	13(h	13(h	NUM
ftr-1851	1689	9	)	)	PUNCT
ftr-1851	1689	10	.	.	PUNCT
ftr-1851	1690	1	a.	a.	NOUN
ftr-1851	1691	1	exactly	exactly	ADV
ftr-1851	1691	2	when	when	SCONJ
ftr-1851	1691	3	the	the	DET
ftr-1851	1691	4	taxpayer	taxpayer	NOUN
ftr-1851	1691	5	wanted	want	VERB
ftr-1851	1691	6	it	it	PRON
ftr-1851	1691	7	to	to	PART
ftr-1851	1691	8	,	,	PUNCT
ftr-1851	1691	9	says	say	VERB
ftr-1851	1691	10	the	the	DET
ftr-1851	1691	11	court	court	NOUN
ftr-1851	1691	12	of	of	ADP
ftr-1851	1691	13	appeals	appeal	NOUN
ftr-1851	1691	14	.	.	PUNCT
ftr-1851	1692	1	"	"	PUNCT
ftr-1851	1692	2	plain	plain	ADJ
ftr-1851	1692	3	meaning	meaning	NOUN
ftr-1851	1692	4	"	"	PUNCT
ftr-1851	1692	5	carries	carry	VERB
ftr-1851	1692	6	the	the	DET
ftr-1851	1692	7	day	day	NOUN
ftr-1851	1692	8	.	.	PUNCT
ftr-1851	1693	1	reversed	reverse	VERB
ftr-1851	1693	2	.	.	PUNCT
ftr-1851	1694	1	textron	textron	PROPN
ftr-1851	1694	2	v.	v.	PROPN
ftr-1851	1694	3	united	united	PROPN
ftr-1851	1694	4	states	states	PROPN
ftr-1851	1694	5	,	,	PUNCT
ftr-1851	1694	6	336	336	NUM
ftr-1851	1694	7	f.3d	f.3d	NUM
ftr-1851	1694	8	26	26	NUM
ftr-1851	1694	9	,	,	PUNCT
ftr-1851	1694	10	92	92	NUM
ftr-1851	1694	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	1694	12	2003	2003	NUM
ftr-1851	1694	13	-	-	SYM
ftr-1851	1694	14	5373	5373	NUM
ftr-1851	1694	15	,	,	PUNCT
ftr-1851	1694	16	2003	2003	NUM
ftr-1851	1694	17	-	-	SYM
ftr-1851	1694	18	2	2	NUM
ftr-1851	1694	19	u.s.t.c	u.s.t.c	PROPN
ftr-1851	1694	20	.	.	PROPN
ftr-1851	1695	1	50,571	50,571	NUM
ftr-1851	1695	2	(	(	PUNCT
ftr-1851	1695	3	1st	1st	ADJ
ftr-1851	1695	4	cir	cir	NOUN
ftr-1851	1695	5	.	.	PUNCT
ftr-1851	1696	1	7/16/03	7/16/03	NUM
ftr-1851	1696	2	)	)	PUNCT
ftr-1851	1696	3	.	.	PUNCT
ftr-1851	1697	1	the	the	DET
ftr-1851	1697	2	court	court	NOUN
ftr-1851	1697	3	of	of	ADP
ftr-1851	1697	4	appeals	appeals	PROPN
ftr-1851	1697	5	(	(	PUNCT
ftr-1851	1697	6	judge	judge	NOUN
ftr-1851	1697	7	porfilio	porfilio	PROPN
ftr-1851	1697	8	)	)	PUNCT
ftr-1851	1697	9	applied	apply	VERB
ftr-1851	1697	10	gitliz	gitliz	NOUN
ftr-1851	1697	11	style	style	NOUN
ftr-1851	1697	12	"	"	PUNCT
ftr-1851	1697	13	plain	plain	ADJ
ftr-1851	1697	14	meaning	meaning	NOUN
ftr-1851	1697	15	"	"	PUNCT
ftr-1851	1697	16	analysis	analysis	NOUN
ftr-1851	1697	17	to	to	ADP
ftr-1851	1697	18	interpreting	interpret	VERB
ftr-1851	1697	19	the	the	DET
ftr-1851	1697	20	regulations	regulation	NOUN
ftr-1851	1697	21	and	and	CCONJ
ftr-1851	1697	22	allowed	allow	VERB
ftr-1851	1697	23	the	the	DET
ftr-1851	1697	24	loss	loss	NOUN
ftr-1851	1697	25	deduction	deduction	NOUN
ftr-1851	1697	26	.	.	PUNCT
ftr-1851	1698	1	since	since	SCONJ
ftr-1851	1698	2	former	former	ADJ
ftr-1851	1698	3	reg	reg	NOUN
ftr-1851	1698	4	.	.	PUNCT
ftr-1851	1699	1	§	§	PROPN
ftr-1851	1699	2	1.1504	1.1504	NUM
ftr-1851	1699	3	-	-	PUNCT
ftr-1851	1699	4	14(d)(4)(i)(c	14(d)(4)(i)(c	NUM
ftr-1851	1699	5	)	)	PUNCT
ftr-1851	1699	6	required	require	VERB
ftr-1851	1699	7	that	that	SCONJ
ftr-1851	1699	8	the	the	DET
ftr-1851	1699	9	note	note	NOUN
ftr-1851	1699	10	never	never	ADV
ftr-1851	1699	11	have	have	AUX
ftr-1851	1699	12	been	be	AUX
ftr-1851	1699	13	held	hold	VERB
ftr-1851	1699	14	by	by	ADP
ftr-1851	1699	15	a	a	DET
ftr-1851	1699	16	nonmenber	nonmenber	NOUN
ftr-1851	1699	17	,	,	PUNCT
ftr-1851	1699	18	and	and	CCONJ
ftr-1851	1699	19	pr	pr	NOUN
ftr-1851	1699	20	was	be	AUX
ftr-1851	1699	21	a	a	DET
ftr-1851	1699	22	nonmember	nonmember	NOUN
ftr-1851	1699	23	when	when	SCONJ
ftr-1851	1699	24	it	it	PRON
ftr-1851	1699	25	acquired	acquire	VERB
ftr-1851	1699	26	the	the	DET
ftr-1851	1699	27	note	note	NOUN
ftr-1851	1699	28	,	,	PUNCT
ftr-1851	1699	29	the	the	DET
ftr-1851	1699	30	condition	condition	NOUN
ftr-1851	1699	31	in	in	ADP
ftr-1851	1699	32	the	the	DET
ftr-1851	1699	33	regulation	regulation	NOUN
ftr-1851	1699	34	for	for	ADP
ftr-1851	1699	35	deferring	defer	VERB
ftr-1851	1699	36	the	the	DET
ftr-1851	1699	37	loss	loss	NOUN
ftr-1851	1699	38	had	have	AUX
ftr-1851	1699	39	not	not	PART
ftr-1851	1699	40	been	be	AUX
ftr-1851	1699	41	satisfied	satisfied	ADJ
ftr-1851	1699	42	.	.	PUNCT
ftr-1851	1700	1	3	3	X
ftr-1851	1700	2	.	.	PUNCT
ftr-1851	1700	3	t.d	t.d	X
ftr-1851	1700	4	.	.	NOUN
ftr-1851	1700	5	9084	9084	NUM
ftr-1851	1700	6	,	,	PUNCT
ftr-1851	1700	7	dual	dual	ADJ
ftr-1851	1700	8	consolidated	consolidated	ADJ
ftr-1851	1700	9	return	return	NOUN
ftr-1851	1700	10	computation	computation	NOUN
ftr-1851	1700	11	,	,	PUNCT
ftr-1851	1700	12	68	68	NUM
ftr-1851	1700	13	f.r	f.r	NOUN
ftr-1851	1700	14	.	.	NOUN
ftr-1851	1700	15	44616	44616	NUM
ftr-1851	1700	16	(	(	PUNCT
ftr-1851	1700	17	7/30/03	7/30/03	NUM
ftr-1851	1700	18	)	)	PUNCT
ftr-1851	1700	19	.	.	PUNCT
ftr-1851	1701	1	final	final	ADJ
ftr-1851	1701	2	regulations	regulation	NOUN
ftr-1851	1701	3	providing	provide	VERB
ftr-1851	1701	4	that	that	SCONJ
ftr-1851	1701	5	certain	certain	ADJ
ftr-1851	1701	6	events	event	NOUN
ftr-1851	1701	7	will	will	AUX
ftr-1851	1701	8	not	not	PART
ftr-1851	1701	9	trigger	trigger	VERB
ftr-1851	1701	10	recapture	recapture	NOUN
ftr-1851	1701	11	of	of	ADP
ftr-1851	1701	12	a	a	DET
ftr-1851	1701	13	dual	dual	ADJ
ftr-1851	1701	14	consolidated	consolidated	ADJ
ftr-1851	1701	15	loss	loss	NOUN
ftr-1851	1701	16	or	or	CCONJ
ftr-1851	1701	17	payment	payment	NOUN
ftr-1851	1701	18	of	of	ADP
ftr-1851	1701	19	the	the	DET
ftr-1851	1701	20	associated	associated	ADJ
ftr-1851	1701	21	interest	interest	NOUN
ftr-1851	1701	22	charge	charge	NOUN
ftr-1851	1701	23	.	.	PUNCT
ftr-1851	1702	1	4	4	X
ftr-1851	1702	2	.	.	X
ftr-1851	1702	3	schizophrenic	schizophrenic	ADJ
ftr-1851	1702	4	temporary	temporary	ADJ
ftr-1851	1702	5	regulations	regulation	NOUN
ftr-1851	1702	6	for	for	ADP
ftr-1851	1702	7	consolidated	consolidated	ADJ
ftr-1851	1702	8	group	group	NOUN
ftr-1851	1702	9	discharge	discharge	NOUN
ftr-1851	1702	10	of	of	ADP
ftr-1851	1702	11	indebtedness	indebtedness	NOUN
ftr-1851	1702	12	income	income	NOUN
ftr-1851	1702	13	and	and	CCONJ
ftr-1851	1702	14	reduction	reduction	NOUN
ftr-1851	1702	15	of	of	ADP
ftr-1851	1702	16	attributes	attribute	NOUN
ftr-1851	1702	17	.	.	PUNCT
ftr-1851	1703	1	t.d	t.d	PROPN
ftr-1851	1703	2	.	.	PROPN
ftr-1851	1703	3	9089	9089	NUM
ftr-1851	1703	4	,	,	PUNCT
ftr-1851	1703	5	guidance	guidance	NOUN
ftr-1851	1703	6	under	under	ADP
ftr-1851	1703	7	section	section	NOUN
ftr-1851	1703	8	1502	1502	NUM
ftr-1851	1703	9	;	;	PUNCT
ftr-1851	1704	1	application	application	NOUN
ftr-1851	1704	2	of	of	ADP
ftr-1851	1704	3	section	section	NOUN
ftr-1851	1704	4	108	108	NUM
ftr-1851	1704	5	to	to	ADP
ftr-1851	1704	6	members	member	NOUN
ftr-1851	1704	7	of	of	ADP
ftr-1851	1704	8	a	a	DET
ftr-1851	1704	9	consolidated	consolidated	ADJ
ftr-1851	1704	10	group	group	NOUN
ftr-1851	1704	11	,	,	PUNCT
ftr-1851	1704	12	68	68	NUM
ftr-1851	1704	13	f.r	f.r	NOUN
ftr-1851	1704	14	.	.	NOUN
ftr-1851	1704	15	52487	52487	NUM
ftr-1851	1704	16	(	(	PUNCT
ftr-1851	1704	17	9/4/03	9/4/03	NUM
ftr-1851	1704	18	)	)	PUNCT
ftr-1851	1704	19	.	.	PUNCT
ftr-1851	1705	1	the	the	DET
ftr-1851	1705	2	treasury	treasury	PROPN
ftr-1851	1705	3	department	department	PROPN
ftr-1851	1705	4	has	have	AUX
ftr-1851	1705	5	promulgated	promulgate	VERB
ftr-1851	1705	6	temporary	temporary	ADJ
ftr-1851	1705	7	regulations	regulation	NOUN
ftr-1851	1705	8	under	under	ADP
ftr-1851	1705	9	§	§	PROPN
ftr-1851	1705	10	1502	1502	NUM
ftr-1851	1705	11	,	,	PUNCT
ftr-1851	1705	12	amending	amend	VERB
ftr-1851	1705	13	temp	temp	NOUN
ftr-1851	1705	14	.	.	PUNCT
ftr-1851	1706	1	reg	reg	NOUN
ftr-1851	1706	2	.	.	PUNCT
ftr-1851	1707	1	§	§	PROPN
ftr-1851	1707	2	1.150219t(b	1.150219t(b	NOUN
ftr-1851	1707	3	)	)	PUNCT
ftr-1851	1707	4	and	and	CCONJ
ftr-1851	1707	5	(	(	PUNCT
ftr-1851	1707	6	h	h	NOUN
ftr-1851	1707	7	)	)	PUNCT
ftr-1851	1707	8	,	,	PUNCT
ftr-1851	1708	1	temp	temp	NOUN
ftr-1851	1708	2	.	.	PUNCT
ftr-1851	1709	1	reg	reg	NOUN
ftr-1851	1709	2	.	.	PUNCT
ftr-1851	1710	1	§	§	PROPN
ftr-1851	1710	2	1.1502	1.1502	NUM
ftr-1851	1710	3	-	-	PUNCT
ftr-1851	1710	4	21t(b	21t(b	NUM
ftr-1851	1710	5	)	)	PUNCT
ftr-1851	1710	6	,	,	PUNCT
ftr-1851	1710	7	and	and	CCONJ
ftr-1851	1710	8	temp	temp	NOUN
ftr-1851	1710	9	.	.	PUNCT
ftr-1851	1711	1	reg	reg	NOUN
ftr-1851	1711	2	.	.	PUNCT
ftr-1851	1712	1	§	§	PROPN
ftr-1851	1712	2	1.1502	1.1502	NUM
ftr-1851	1712	3	-	-	SYM
ftr-1851	1712	4	32	32	NUM
ftr-1851	1712	5	t	t	NOUN
ftr-1851	1712	6	,	,	PUNCT
ftr-1851	1712	7	and	and	CCONJ
ftr-1851	1712	8	adding	add	VERB
ftr-1851	1712	9	temp	temp	NOUN
ftr-1851	1712	10	.	.	PUNCT
ftr-1851	1713	1	reg	reg	NOUN
ftr-1851	1713	2	.	.	PUNCT
ftr-1851	1714	1	§	§	PROPN
ftr-1851	1714	2	1.1502	1.1502	NUM
ftr-1851	1714	3	-	-	SYM
ftr-1851	1714	4	28	28	NUM
ftr-1851	1714	5	t	t	PROPN
ftr-1851	1714	6	,	,	PUNCT
ftr-1851	1714	7	governing	govern	VERB
ftr-1851	1714	8	the	the	DET
ftr-1851	1714	9	application	application	NOUN
ftr-1851	1714	10	of	of	ADP
ftr-1851	1714	11	§	§	PROPN
ftr-1851	1714	12	108	108	NUM
ftr-1851	1714	13	when	when	SCONJ
ftr-1851	1714	14	a	a	DET
ftr-1851	1714	15	member	member	NOUN
ftr-1851	1714	16	of	of	ADP
ftr-1851	1714	17	a	a	DET
ftr-1851	1714	18	consolidated	consolidated	ADJ
ftr-1851	1714	19	group	group	NOUN
ftr-1851	1714	20	realizes	realize	VERB
ftr-1851	1714	21	discharge	discharge	NOUN
ftr-1851	1714	22	of	of	ADP
ftr-1851	1714	23	indebtedness	indebtedness	NOUN
ftr-1851	1714	24	income	income	NOUN
ftr-1851	1714	25	.	.	PUNCT
ftr-1851	1715	1	the	the	DET
ftr-1851	1715	2	regulations	regulation	NOUN
ftr-1851	1715	3	provide	provide	VERB
ftr-1851	1715	4	that	that	SCONJ
ftr-1851	1715	5	the	the	DET
ftr-1851	1715	6	amount	amount	NOUN
ftr-1851	1715	7	of	of	ADP
ftr-1851	1715	8	discharge	discharge	NOUN
ftr-1851	1715	9	of	of	ADP
ftr-1851	1715	10	indebtedness	indebtedness	NOUN
ftr-1851	1715	11	income	income	NOUN
ftr-1851	1715	12	excluded	exclude	VERB
ftr-1851	1715	13	from	from	ADP
ftr-1851	1715	14	gross	gross	ADJ
ftr-1851	1715	15	income	income	NOUN
ftr-1851	1715	16	in	in	ADP
ftr-1851	1715	17	the	the	DET
ftr-1851	1715	18	case	case	NOUN
ftr-1851	1715	19	in	in	ADP
ftr-1851	1715	20	which	which	PRON
ftr-1851	1715	21	the	the	DET
ftr-1851	1715	22	debtor	debtor	NOUN
ftr-1851	1715	23	-	-	PUNCT
ftr-1851	1715	24	corporation	corporation	NOUN
ftr-1851	1715	25	is	be	AUX
ftr-1851	1715	26	insolvent	insolvent	ADJ
ftr-1851	1715	27	is	be	AUX
ftr-1851	1715	28	determined	determine	VERB
ftr-1851	1715	29	based	base	VERB
ftr-1851	1715	30	on	on	ADP
ftr-1851	1715	31	the	the	DET
ftr-1851	1715	32	assets	asset	NOUN
ftr-1851	1715	33	and	and	CCONJ
ftr-1851	1715	34	liabilities	liability	NOUN
ftr-1851	1715	35	of	of	ADP
ftr-1851	1715	36	only	only	ADV
ftr-1851	1715	37	the	the	DET
ftr-1851	1715	38	member	member	NOUN
ftr-1851	1715	39	with	with	ADP
ftr-1851	1715	40	discharge	discharge	NOUN
ftr-1851	1715	41	of	of	ADP
ftr-1851	1715	42	indebtedness	indebtedness	NOUN
ftr-1851	1715	43	income	income	NOUN
ftr-1851	1715	44	.	.	PUNCT
ftr-1851	1716	1	however	however	ADV
ftr-1851	1716	2	,	,	PUNCT
ftr-1851	1716	3	applying	apply	VERB
ftr-1851	1716	4	an	an	DET
ftr-1851	1716	5	interpretation	interpretation	NOUN
ftr-1851	1716	6	of	of	ADP
ftr-1851	1716	7	dominion	dominion	NOUN
ftr-1851	1716	8	industries	industry	NOUN
ftr-1851	1716	9	,	,	PUNCT
ftr-1851	1716	10	inc	inc	PROPN
ftr-1851	1716	11	.	.	PROPN
ftr-1851	1716	12	v.	v.	PROPN
ftr-1851	1716	13	united	united	PROPN
ftr-1851	1716	14	states	states	PROPN
ftr-1851	1716	15	,	,	PUNCT
ftr-1851	1716	16	532	532	NUM
ftr-1851	1716	17	u.s	u.s	PROPN
ftr-1851	1716	18	.	.	PROPN
ftr-1851	1716	19	822	822	NUM
ftr-1851	1716	20	(	(	PUNCT
ftr-1851	1716	21	2001	2001	NUM
ftr-1851	1716	22	)	)	PUNCT
ftr-1851	1716	23	,	,	PUNCT
ftr-1851	1716	24	the	the	DET
ftr-1851	1716	25	regulations	regulation	NOUN
ftr-1851	1716	26	provide	provide	VERB
ftr-1851	1716	27	that	that	SCONJ
ftr-1851	1716	28	the	the	DET
ftr-1851	1716	29	group	group	NOUN
ftr-1851	1716	30	's	's	PART
ftr-1851	1716	31	consolidated	consolidated	ADJ
ftr-1851	1716	32	attributes	attribute	NOUN
ftr-1851	1716	33	in	in	ADP
ftr-1851	1716	34	their	their	PRON
ftr-1851	1716	35	entirety	entirety	NOUN
ftr-1851	1716	36	are	be	AUX
ftr-1851	1716	37	subject	subject	ADJ
ftr-1851	1716	38	to	to	ADP
ftr-1851	1716	39	reduction	reduction	NOUN
ftr-1851	1716	40	under	under	ADP
ftr-1851	1716	41	§	§	PROPN
ftr-1851	1716	42	108(b	108(b	PROPN
ftr-1851	1716	43	)	)	PUNCT
ftr-1851	1716	44	,	,	PUNCT
ftr-1851	1716	45	but	but	CCONJ
ftr-1851	1716	46	the	the	DET
ftr-1851	1716	47	attributes	attribute	NOUN
ftr-1851	1716	48	attributable	attributable	ADJ
ftr-1851	1716	49	to	to	ADP
ftr-1851	1716	50	the	the	DET
ftr-1851	1716	51	debtor	debtor	NOUN
ftr-1851	1716	52	member	member	NOUN
ftr-1851	1716	53	are	be	AUX
ftr-1851	1716	54	the	the	DET
ftr-1851	1716	55	first	first	ADJ
ftr-1851	1716	56	attributes	attribute	NOUN
ftr-1851	1716	57	reduced	reduce	VERB
ftr-1851	1716	58	.	.	PUNCT
ftr-1851	1717	1	the	the	DET
ftr-1851	1717	2	regulations	regulation	NOUN
ftr-1851	1717	3	also	also	ADV
ftr-1851	1717	4	adopt	adopt	VERB
ftr-1851	1717	5	a	a	DET
ftr-1851	1717	6	look	look	VERB
ftr-1851	1717	7	-	-	PUNCT
ftr-1851	1717	8	through	through	ADP
ftr-1851	1717	9	rule	rule	NOUN
ftr-1851	1717	10	that	that	PRON
ftr-1851	1717	11	applies	apply	VERB
ftr-1851	1717	12	if	if	SCONJ
ftr-1851	1717	13	the	the	DET
ftr-1851	1717	14	debtor	debtor	NOUN
ftr-1851	1717	15	member	member	NOUN
ftr-1851	1717	16	's	's	PART
ftr-1851	1717	17	attribute	attribute	NOUN
ftr-1851	1717	18	that	that	PRON
ftr-1851	1717	19	is	be	AUX
ftr-1851	1717	20	reduced	reduce	VERB
ftr-1851	1717	21	is	be	AUX
ftr-1851	1717	22	the	the	DET
ftr-1851	1717	23	basis	basis	NOUN
ftr-1851	1717	24	of	of	ADP
ftr-1851	1717	25	stock	stock	NOUN
ftr-1851	1717	26	of	of	ADP
ftr-1851	1717	27	another	another	DET
ftr-1851	1717	28	group	group	NOUN
ftr-1851	1717	29	member	member	NOUN
ftr-1851	1717	30	.	.	PUNCT
ftr-1851	1718	1	in	in	ADP
ftr-1851	1718	2	this	this	DET
ftr-1851	1718	3	case	case	NOUN
ftr-1851	1718	4	,	,	PUNCT
ftr-1851	1718	5	corresponding	correspond	VERB
ftr-1851	1718	6	adjustments	adjustment	NOUN
ftr-1851	1718	7	are	be	AUX
ftr-1851	1718	8	made	make	VERB
ftr-1851	1718	9	to	to	ADP
ftr-1851	1718	10	the	the	DET
ftr-1851	1718	11	attributes	attribute	NOUN
ftr-1851	1718	12	attributable	attributable	ADJ
ftr-1851	1718	13	to	to	ADP
ftr-1851	1718	14	the	the	DET
ftr-1851	1718	15	lower	low	ADJ
ftr-1851	1718	16	-	-	PUNCT
ftr-1851	1718	17	tier	tier	NOUN
ftr-1851	1718	18	member	member	NOUN
ftr-1851	1718	19	.	.	PUNCT
ftr-1851	1719	1	identical	identical	ADJ
ftr-1851	1719	2	proposed	propose	VERB
ftr-1851	1719	3	regulations	regulation	NOUN
ftr-1851	1719	4	have	have	AUX
ftr-1851	1719	5	been	be	AUX
ftr-1851	1719	6	published	publish	VERB
ftr-1851	1719	7	.	.	PUNCT
ftr-1851	1720	1	68	68	NUM
ftr-1851	1720	2	f.r	f.r	NOUN
ftr-1851	1720	3	.	.	PROPN
ftr-1851	1720	4	52542	52542	NUM
ftr-1851	1720	5	(	(	PUNCT
ftr-1851	1720	6	9/4/03	9/4/03	NUM
ftr-1851	1720	7	)	)	PUNCT
ftr-1851	1720	8	.	.	PUNCT
ftr-1851	1721	1	a.	a.	NOUN
ftr-1851	1721	2	temporary	temporary	ADJ
ftr-1851	1721	3	regulations	regulation	NOUN
ftr-1851	1721	4	are	be	AUX
ftr-1851	1721	5	amended	amend	VERB
ftr-1851	1721	6	.	.	PUNCT
ftr-1851	1722	1	t.d	t.d	PROPN
ftr-1851	1722	2	.	.	PROPN
ftr-1851	1722	3	9098	9098	NUM
ftr-1851	1722	4	,	,	PUNCT
ftr-1851	1722	5	guidance	guidance	NOUN
ftr-1851	1722	6	under	under	ADP
ftr-1851	1722	7	section	section	NOUN
ftr-1851	1722	8	1502	1502	NUM
ftr-1851	1722	9	;	;	PUNCT
ftr-1851	1722	10	application	application	NOUN
ftr-1851	1722	11	of	of	ADP
ftr-1851	1722	12	section	section	NOUN
ftr-1851	1722	13	108	108	NUM
ftr-1851	1722	14	to	to	ADP
ftr-1851	1722	15	members	member	NOUN
ftr-1851	1722	16	of	of	ADP
ftr-1851	1722	17	a	a	DET
ftr-1851	1722	18	consolidated	consolidated	ADJ
ftr-1851	1722	19	group	group	NOUN
ftr-1851	1722	20	,	,	PUNCT
ftr-1851	1722	21	68	68	NUM
ftr-1851	1722	22	f.r	f.r	NOUN
ftr-1851	1722	23	.	.	NOUN
ftr-1851	1722	24	69024	69024	NUM
ftr-1851	1722	25	(	(	PUNCT
ftr-1851	1722	26	12/11/03	12/11/03	NUM
ftr-1851	1722	27	)	)	PUNCT
ftr-1851	1722	28	.	.	PUNCT
ftr-1851	1723	1	temp	temp	NOUN
ftr-1851	1723	2	.	.	PUNCT
ftr-1851	1724	1	reg	reg	NOUN
ftr-1851	1724	2	.	.	PUNCT
ftr-1851	1725	1	§	§	PROPN
ftr-1851	1725	2	1.1502	1.1502	NUM
ftr-1851	1725	3	-	-	SYM
ftr-1851	1725	4	28t(a)(4	28t(a)(4	NUM
ftr-1851	1725	5	)	)	PUNCT
ftr-1851	1725	6	provides	provide	VERB
ftr-1851	1725	7	that	that	SCONJ
ftr-1851	1725	8	when	when	SCONJ
ftr-1851	1725	9	a	a	DET
ftr-1851	1725	10	member	member	NOUN
ftr-1851	1725	11	of	of	ADP
ftr-1851	1725	12	a	a	DET
ftr-1851	1725	13	consolidated	consolidated	ADJ
ftr-1851	1725	14	group	group	NOUN
ftr-1851	1725	15	realizes	realize	VERB
ftr-1851	1725	16	cod	cod	NOUN
ftr-1851	1725	17	income	income	NOUN
ftr-1851	1725	18	excluded	exclude	VERB
ftr-1851	1725	19	under	under	ADP
ftr-1851	1725	20	§	§	PROPN
ftr-1851	1725	21	108(a	108(a	PROPN
ftr-1851	1725	22	)	)	PUNCT
ftr-1851	1725	23	,	,	PUNCT
ftr-1851	1725	24	after	after	SCONJ
ftr-1851	1725	25	the	the	DET
ftr-1851	1725	26	reduction	reduction	NOUN
ftr-1851	1725	27	of	of	ADP
ftr-1851	1725	28	the	the	DET
ftr-1851	1725	29	tax	tax	NOUN
ftr-1851	1725	30	attributes	attribute	VERB
ftr-1851	1725	31	attributable	attributable	ADJ
ftr-1851	1725	32	to	to	ADP
ftr-1851	1725	33	the	the	DET
ftr-1851	1725	34	debtor	debtor	NOUN
ftr-1851	1725	35	member	member	NOUN
ftr-1851	1725	36	under	under	ADP
ftr-1851	1725	37	§	§	PROPN
ftr-1851	1725	38	108(b	108(b	PROPN
ftr-1851	1725	39	)	)	PUNCT
ftr-1851	1725	40	,	,	PUNCT
ftr-1851	1725	41	tax	tax	NOUN
ftr-1851	1725	42	attributes	attribute	VERB
ftr-1851	1725	43	attributable	attributable	ADJ
ftr-1851	1725	44	to	to	ADP
ftr-1851	1725	45	other	other	ADJ
ftr-1851	1725	46	members	member	NOUN
ftr-1851	1725	47	other	other	ADJ
ftr-1851	1725	48	than	than	ADP
ftr-1851	1725	49	the	the	DET
ftr-1851	1725	50	debtor	debtor	NOUN
ftr-1851	1725	51	member	member	NOUN
ftr-1851	1725	52	(	(	PUNCT
ftr-1851	1725	53	other	other	ADJ
ftr-1851	1725	54	than	than	ADP
ftr-1851	1725	55	asset	asset	NOUN
ftr-1851	1725	56	basis	basis	NOUN
ftr-1851	1725	57	)	)	PUNCT
ftr-1851	1725	58	that	that	PRON
ftr-1851	1725	59	arose	arise	VERB
ftr-1851	1725	60	in	in	ADP
ftr-1851	1725	61	a	a	DET
ftr-1851	1725	62	separate	separate	ADJ
ftr-1851	1725	63	return	return	NOUN
ftr-1851	1725	64	year	year	NOUN
ftr-1851	1725	65	or	or	CCONJ
ftr-1851	1725	66	that	that	PRON
ftr-1851	1725	67	arose	arise	VERB
ftr-1851	1725	68	(	(	PUNCT
ftr-1851	1725	69	or	or	CCONJ
ftr-1851	1725	70	are	be	AUX
ftr-1851	1725	71	treated	treat	VERB
ftr-1851	1725	72	as	as	ADP
ftr-1851	1725	73	arising	arise	VERB
ftr-1851	1725	74	)	)	PUNCT
ftr-1851	1725	75	in	in	ADP
ftr-1851	1725	76	a	a	DET
ftr-1851	1725	77	separate	separate	ADJ
ftr-1851	1725	78	return	return	NOUN
ftr-1851	1725	79	limitation	limitation	NOUN
ftr-1851	1725	80	year	year	NOUN
ftr-1851	1725	81	to	to	ADP
ftr-1851	1725	82	the	the	DET
ftr-1851	1725	83	extent	extent	NOUN
ftr-1851	1725	84	that	that	SCONJ
ftr-1851	1725	85	no	no	DET
ftr-1851	1725	86	srly	srly	ADJ
ftr-1851	1725	87	limitation	limitation	NOUN
ftr-1851	1725	88	applies	apply	VERB
ftr-1851	1725	89	to	to	ADP
ftr-1851	1725	90	the	the	DET
ftr-1851	1725	91	use	use	NOUN
ftr-1851	1725	92	of	of	ADP
ftr-1851	1725	93	such	such	ADJ
ftr-1851	1725	94	attributes	attribute	NOUN
ftr-1851	1725	95	by	by	ADP
ftr-1851	1725	96	the	the	DET
ftr-1851	1725	97	group	group	NOUN
ftr-1851	1725	98	are	be	AUX
ftr-1851	1725	99	subject	subject	ADJ
ftr-1851	1725	100	to	to	ADP
ftr-1851	1725	101	reduction	reduction	NOUN
ftr-1851	1725	102	.	.	PUNCT
ftr-1851	1726	1	the	the	DET
ftr-1851	1726	2	regulations	regulation	NOUN
ftr-1851	1726	3	are	be	AUX
ftr-1851	1726	4	generally	generally	ADV
ftr-1851	1726	5	effective	effective	ADJ
ftr-1851	1726	6	as	as	ADP
ftr-1851	1726	7	of	of	ADP
ftr-1851	1726	8	8/29/03	8/29/03	NUM
ftr-1851	1726	9	.	.	PUNCT
ftr-1851	1727	1	5	5	NUM
ftr-1851	1727	2	.	.	X
ftr-1851	1727	3	sixth	sixth	ADJ
ftr-1851	1727	4	circuit	circuit	NOUN
ftr-1851	1727	5	holds	hold	VERB
ftr-1851	1727	6	itc	itc	PROPN
ftr-1851	1727	7	recapture	recapture	NOUN
ftr-1851	1727	8	is	be	AUX
ftr-1851	1727	9	proper	proper	ADJ
ftr-1851	1727	10	despite	despite	SCONJ
ftr-1851	1727	11	seeminglycontradictory	seeminglycontradictory	ADJ
ftr-1851	1727	12	consolidated	consolidated	ADJ
ftr-1851	1727	13	returns	return	NOUN
ftr-1851	1727	14	regulations	regulation	NOUN
ftr-1851	1727	15	.	.	PUNCT
ftr-1851	1728	1	aeroquip	aeroquip	PROPN
ftr-1851	1728	2	-	-	PUNCT
ftr-1851	1728	3	vickers	vickers	PROPN
ftr-1851	1728	4	.	.	PUNCT
ftr-1851	1728	5	inc	inc	PROPN
ftr-1851	1728	6	.	.	PROPN
ftr-1851	1729	1	v.	v.	PROPN
ftr-1851	1730	1	[	[	X
ftr-1851	1730	2	vol.6	vol.6	PROPN
ftr-1851	1730	3	:	:	PUNCT
ftr-1851	1730	4	sl	sl	VERB
ftr-1851	1730	5	recent	recent	ADJ
ftr-1851	1730	6	developments	development	NOUN
ftr-1851	1730	7	in	in	ADP
ftr-1851	1730	8	federal	federal	ADJ
ftr-1851	1730	9	income	income	NOUN
ftr-1851	1730	10	taxation	taxation	NOUN
ftr-1851	1730	11	commissioner	commissioner	NOUN
ftr-1851	1730	12	,	,	PUNCT
ftr-1851	1730	13	347	347	NUM
ftr-1851	1730	14	f.3d	f.3d	NUM
ftr-1851	1730	15	173,92	173,92	NUM
ftr-1851	1730	16	a.f.t.r.2d	a.f.t.r.2d	VERB
ftr-1851	1730	17	2003	2003	NUM
ftr-1851	1730	18	-	-	PUNCT
ftr-1851	1730	19	6555,2003	6555,2003	NUM
ftr-1851	1730	20	-	-	PUNCT
ftr-1851	1730	21	2	2	NUM
ftr-1851	1730	22	u.s.t.c	u.s.t.c	PROPN
ftr-1851	1730	23	.	.	PROPN
ftr-1851	1731	1	50,693	50,693	NUM
ftr-1851	1731	2	(	(	PUNCT
ftr-1851	1731	3	6th	6th	ADJ
ftr-1851	1731	4	cir	cir	NOUN
ftr-1851	1731	5	.	.	PUNCT
ftr-1851	1732	1	10/20/03	10/20/03	NUM
ftr-1851	1732	2	)	)	PUNCT
ftr-1851	1732	3	(	(	PUNCT
ftr-1851	1732	4	2	2	NUM
ftr-1851	1732	5	-	-	SYM
ftr-1851	1732	6	1	1	NUM
ftr-1851	1732	7	)	)	PUNCT
ftr-1851	1732	8	,	,	PUNCT
ftr-1851	1732	9	rev'g	rev'g	NOUN
ftr-1851	1732	10	trinova	trinova	PROPN
ftr-1851	1732	11	corp	corp	PROPN
ftr-1851	1732	12	.	.	PROPN
ftr-1851	1733	1	v.	v.	PROPN
ftr-1851	1733	2	commissioner	commissioner	PROPN
ftr-1851	1733	3	,	,	PUNCT
ftr-1851	1733	4	108	108	NUM
ftr-1851	1733	5	t.c	t.c	PROPN
ftr-1851	1733	6	.	.	PROPN
ftr-1851	1733	7	68	68	NUM
ftr-1851	1733	8	(	(	PUNCT
ftr-1851	1733	9	2/27/97	2/27/97	NUM
ftr-1851	1733	10	)	)	PUNCT
ftr-1851	1733	11	.	.	PUNCT
ftr-1851	1734	1	taxpayer	taxpayer	NOUN
ftr-1851	1734	2	transferred	transfer	VERB
ftr-1851	1734	3	all	all	PRON
ftr-1851	1734	4	of	of	ADP
ftr-1851	1734	5	its	its	PRON
ftr-1851	1734	6	assets	asset	NOUN
ftr-1851	1734	7	relating	relate	VERB
ftr-1851	1734	8	to	to	ADP
ftr-1851	1734	9	a	a	DET
ftr-1851	1734	10	glass	glass	NOUN
ftr-1851	1734	11	manufacturing	manufacturing	NOUN
ftr-1851	1734	12	business	business	NOUN
ftr-1851	1734	13	,	,	PUNCT
ftr-1851	1734	14	including	include	VERB
ftr-1851	1734	15	property	property	NOUN
ftr-1851	1734	16	for	for	ADP
ftr-1851	1734	17	which	which	PRON
ftr-1851	1734	18	it	it	PRON
ftr-1851	1734	19	had	have	AUX
ftr-1851	1734	20	previously	previously	ADV
ftr-1851	1734	21	claimed	claim	VERB
ftr-1851	1734	22	investment	investment	NOUN
ftr-1851	1734	23	tax	tax	NOUN
ftr-1851	1734	24	credits	credit	NOUN
ftr-1851	1734	25	,	,	PUNCT
ftr-1851	1734	26	into	into	ADP
ftr-1851	1734	27	a	a	DET
ftr-1851	1734	28	wholly	wholly	ADV
ftr-1851	1734	29	-	-	PUNCT
ftr-1851	1734	30	owned	own	VERB
ftr-1851	1734	31	subsidiary	subsidiary	NOUN
ftr-1851	1734	32	,	,	PUNCT
ftr-1851	1734	33	and	and	CCONJ
ftr-1851	1734	34	then	then	ADV
ftr-1851	1734	35	transferred	transfer	VERB
ftr-1851	1734	36	the	the	DET
ftr-1851	1734	37	stock	stock	NOUN
ftr-1851	1734	38	of	of	ADP
ftr-1851	1734	39	the	the	DET
ftr-1851	1734	40	subsidiary	subsidiary	NOUN
ftr-1851	1734	41	outside	outside	ADP
ftr-1851	1734	42	the	the	DET
ftr-1851	1734	43	consolidated	consolidated	ADJ
ftr-1851	1734	44	group	group	NOUN
ftr-1851	1734	45	.	.	PUNCT
ftr-1851	1734	46	0	0	PUNCT
ftr-1851	1735	1	the	the	DET
ftr-1851	1735	2	tax	tax	NOUN
ftr-1851	1735	3	court	court	NOUN
ftr-1851	1735	4	determined	determine	VERB
ftr-1851	1735	5	that	that	SCONJ
ftr-1851	1735	6	taxpayer	taxpayer	NOUN
ftr-1851	1735	7	was	be	AUX
ftr-1851	1735	8	not	not	PART
ftr-1851	1735	9	liable	liable	ADJ
ftr-1851	1735	10	for	for	ADP
ftr-1851	1735	11	itc	itc	PROPN
ftr-1851	1735	12	recapture	recapture	NOUN
ftr-1851	1735	13	because	because	SCONJ
ftr-1851	1735	14	pursuant	pursuant	ADJ
ftr-1851	1735	15	to	to	ADP
ftr-1851	1735	16	reg	reg	NOUN
ftr-1851	1735	17	.	.	PUNCT
ftr-1851	1736	1	§	§	PROPN
ftr-1851	1736	2	1.1502	1.1502	NUM
ftr-1851	1736	3	-	-	SYM
ftr-1851	1736	4	3(f)(2)(i	3(f)(2)(i	NUM
ftr-1851	1736	5	)	)	PUNCT
ftr-1851	1736	6	"	"	PUNCT
ftr-1851	1736	7	a	a	DET
ftr-1851	1736	8	transfer	transfer	NOUN
ftr-1851	1736	9	of	of	ADP
ftr-1851	1736	10	section	section	NOUN
ftr-1851	1736	11	38	38	NUM
ftr-1851	1736	12	property	property	NOUN
ftr-1851	1736	13	from	from	ADP
ftr-1851	1736	14	one	one	NUM
ftr-1851	1736	15	member	member	NOUN
ftr-1851	1736	16	of	of	ADP
ftr-1851	1736	17	the	the	DET
ftr-1851	1736	18	group	group	NOUN
ftr-1851	1736	19	to	to	ADP
ftr-1851	1736	20	another.member	another.member	PROPN
ftr-1851	1736	21	of	of	ADP
ftr-1851	1736	22	such	such	ADJ
ftr-1851	1736	23	group	group	NOUN
ftr-1851	1736	24	during	during	ADP
ftr-1851	1736	25	a	a	DET
ftr-1851	1736	26	consolidated	consolidated	ADJ
ftr-1851	1736	27	return	return	NOUN
ftr-1851	1736	28	year	year	NOUN
ftr-1851	1736	29	shall	shall	AUX
ftr-1851	1736	30	not	not	PART
ftr-1851	1736	31	be	be	AUX
ftr-1851	1736	32	treated	treat	VERB
ftr-1851	1736	33	as	as	ADP
ftr-1851	1736	34	a	a	DET
ftr-1851	1736	35	disposition	disposition	NOUN
ftr-1851	1736	36	or	or	CCONJ
ftr-1851	1736	37	cessation	cessation	NOUN
ftr-1851	1736	38	within	within	ADP
ftr-1851	1736	39	the	the	DET
ftr-1851	1736	40	meaning	meaning	NOUN
ftr-1851	1736	41	of	of	ADP
ftr-1851	1736	42	section	section	NOUN
ftr-1851	1736	43	47(a)(1	47(a)(1	NUM
ftr-1851	1736	44	)	)	PUNCT
ftr-1851	1736	45	.	.	PUNCT
ftr-1851	1736	46	"	"	PUNCT
ftr-1851	1737	1	it	it	PRON
ftr-1851	1737	2	also	also	ADV
ftr-1851	1737	3	followed	follow	VERB
ftr-1851	1737	4	example	example	NOUN
ftr-1851	1737	5	(	(	PUNCT
ftr-1851	1737	6	5	5	NUM
ftr-1851	1737	7	)	)	PUNCT
ftr-1851	1737	8	of	of	ADP
ftr-1851	1737	9	that	that	DET
ftr-1851	1737	10	regulation	regulation	NOUN
ftr-1851	1737	11	,	,	PUNCT
ftr-1851	1737	12	which	which	PRON
ftr-1851	1737	13	permitted	permit	VERB
ftr-1851	1737	14	the	the	DET
ftr-1851	1737	15	sale	sale	NOUN
ftr-1851	1737	16	of	of	ADP
ftr-1851	1737	17	all	all	DET
ftr-1851	1737	18	the	the	DET
ftr-1851	1737	19	stock	stock	NOUN
ftr-1851	1737	20	of	of	ADP
ftr-1851	1737	21	the	the	DET
ftr-1851	1737	22	subsidiary	subsidiary	NOUN
ftr-1851	1737	23	to	to	ADP
ftr-1851	1737	24	a	a	DET
ftr-1851	1737	25	third	third	ADJ
ftr-1851	1737	26	party	party	NOUN
ftr-1851	1737	27	in	in	ADP
ftr-1851	1737	28	a	a	DET
ftr-1851	1737	29	subsequent	subsequent	ADJ
ftr-1851	1737	30	year	year	NOUN
ftr-1851	1737	31	without	without	ADP
ftr-1851	1737	32	1tc	1tc	ADJ
ftr-1851	1737	33	recapture	recapture	NOUN
ftr-1851	1737	34	.	.	PUNCT
ftr-1851	1738	1	it	it	PRON
ftr-1851	1738	2	refused	refuse	VERB
ftr-1851	1738	3	to	to	PART
ftr-1851	1738	4	follow	follow	VERB
ftr-1851	1738	5	rev	rev	PROPN
ftr-1851	1738	6	.	.	PUNCT
ftr-1851	1739	1	rul	rul	PROPN
ftr-1851	1739	2	.	.	PUNCT
ftr-1851	1740	1	82	82	NUM
ftr-1851	1740	2	-	-	SYM
ftr-1851	1740	3	20	20	NUM
ftr-1851	1740	4	,	,	PUNCT
ftr-1851	1740	5	1982	1982	NUM
ftr-1851	1740	6	-	-	SYM
ftr-1851	1740	7	1	1	NUM
ftr-1851	1740	8	c.b	c.b	PROPN
ftr-1851	1740	9	.	.	PROPN
ftr-1851	1740	10	6	6	NUM
ftr-1851	1740	11	,	,	PUNCT
ftr-1851	1740	12	which	which	PRON
ftr-1851	1740	13	held	hold	VERB
ftr-1851	1740	14	the	the	DET
ftr-1851	1740	15	contrary	contrary	NOUN
ftr-1851	1740	16	where	where	SCONJ
ftr-1851	1740	17	the	the	DET
ftr-1851	1740	18	spin	spin	NOUN
ftr-1851	1740	19	-	-	PUNCT
ftr-1851	1740	20	off	off	NOUN
ftr-1851	1740	21	of	of	ADP
ftr-1851	1740	22	the	the	DET
ftr-1851	1740	23	subsidiary	subsidiary	NOUN
ftr-1851	1740	24	"	"	PUNCT
ftr-1851	1740	25	immediately	immediately	ADV
ftr-1851	1740	26	"	"	PUNCT
ftr-1851	1740	27	follows	follow	VERB
ftr-1851	1740	28	the	the	DET
ftr-1851	1740	29	asset	asset	NOUN
ftr-1851	1740	30	transfer	transfer	NOUN
ftr-1851	1740	31	.	.	PUNCT
ftr-1851	1741	1	*	*	PUNCT
ftr-1851	1741	2	the	the	DET
ftr-1851	1741	3	sixth	sixth	ADJ
ftr-1851	1741	4	circuit	circuit	NOUN
ftr-1851	1741	5	followed	follow	VERB
ftr-1851	1741	6	the	the	DET
ftr-1851	1741	7	second	second	ADJ
ftr-1851	1741	8	and	and	CCONJ
ftr-1851	1741	9	ninth	ninth	ADJ
ftr-1851	1741	10	circuits	circuit	NOUN
ftr-1851	1741	11	in	in	ADP
ftr-1851	1741	12	finding	find	VERB
ftr-1851	1741	13	that	that	PRON
ftr-1851	1741	14	rev	rev	VERB
ftr-1851	1741	15	.	.	PROPN
ftr-1851	1741	16	rul	rul	PROPN
ftr-1851	1741	17	82	82	NUM
ftr-1851	1741	18	-	-	SYM
ftr-1851	1741	19	20	20	NUM
ftr-1851	1741	20	is	be	AUX
ftr-1851	1741	21	entitled	entitle	VERB
ftr-1851	1741	22	to	to	PART
ftr-1851	1741	23	receive	receive	VERB
ftr-1851	1741	24	"	"	PUNCT
ftr-1851	1741	25	some	some	DET
ftr-1851	1741	26	deference	deference	NOUN
ftr-1851	1741	27	,	,	PUNCT
ftr-1851	1741	28	"	"	PUNCT
ftr-1851	1741	29	and	and	CCONJ
ftr-1851	1741	30	under	under	ADP
ftr-1851	1741	31	the	the	DET
ftr-1851	1741	32	"	"	PUNCT
ftr-1851	1741	33	end	end	NOUN
ftr-1851	1741	34	-	-	PUNCT
ftr-1851	1741	35	result	result	NOUN
ftr-1851	1741	36	test	test	NOUN
ftr-1851	1741	37	"	"	PUNCT
ftr-1851	1741	38	variation	variation	NOUN
ftr-1851	1741	39	of	of	ADP
ftr-1851	1741	40	the	the	DET
ftr-1851	1741	41	step	step	NOUN
ftr-1851	1741	42	transaction	transaction	NOUN
ftr-1851	1741	43	doctrine	doctrine	NOUN
ftr-1851	1741	44	,	,	PUNCT
ftr-1851	1741	45	the	the	DET
ftr-1851	1741	46	transaction	transaction	NOUN
ftr-1851	1741	47	"	"	PUNCT
ftr-1851	1741	48	must	must	AUX
ftr-1851	1741	49	be	be	AUX
ftr-1851	1741	50	treated	treat	VERB
ftr-1851	1741	51	as	as	ADP
ftr-1851	1741	52	a	a	DET
ftr-1851	1741	53	single	single	ADJ
ftr-1851	1741	54	unit	unit	NOUN
ftr-1851	1741	55	.	.	PUNCT
ftr-1851	1741	56	"	"	PUNCT
ftr-1851	1742	1	therefore	therefore	ADV
ftr-1851	1742	2	,	,	PUNCT
ftr-1851	1742	3	inasmuch	inasmuch	ADJ
ftr-1851	1742	4	as	as	SCONJ
ftr-1851	1742	5	taxpayer	taxpayer	NOUN
ftr-1851	1742	6	entered	enter	VERB
ftr-1851	1742	7	into	into	ADP
ftr-1851	1742	8	the	the	DET
ftr-1851	1742	9	transaction	transaction	NOUN
ftr-1851	1742	10	to	to	PART
ftr-1851	1742	11	move	move	VERB
ftr-1851	1742	12	the	the	DET
ftr-1851	1742	13	section	section	NOUN
ftr-1851	1742	14	38	38	NUM
ftr-1851	1742	15	property	property	NOUN
ftr-1851	1742	16	out	out	ADP
ftr-1851	1742	17	of	of	ADP
ftr-1851	1742	18	the	the	DET
ftr-1851	1742	19	consolidated	consolidated	ADJ
ftr-1851	1742	20	group	group	NOUN
ftr-1851	1742	21	,	,	PUNCT
ftr-1851	1742	22	itc	itc	PROPN
ftr-1851	1742	23	recapture	recapture	NOUN
ftr-1851	1742	24	is	be	AUX
ftr-1851	1742	25	appropriate	appropriate	ADJ
ftr-1851	1742	26	.	.	PUNCT
ftr-1851	1743	1	f.	f.	PROPN
ftr-1851	1743	2	reorganizations	reorganization	NOUN
ftr-1851	1743	3	1	1	X
ftr-1851	1743	4	.	.	PUNCT
ftr-1851	1743	5	merging	merge	VERB
ftr-1851	1743	6	tax	tax	NOUN
ftr-1851	1743	7	somethings	something	NOUN
ftr-1851	1743	8	into	into	ADP
ftr-1851	1743	9	tax	tax	NOUN
ftr-1851	1743	10	nothings	nothing	NOUN
ftr-1851	1743	11	is	be	AUX
ftr-1851	1743	12	ok	ok	ADJ
ftr-1851	1743	13	,	,	PUNCT
ftr-1851	1743	14	but	but	CCONJ
ftr-1851	1743	15	not	not	PART
ftr-1851	1743	16	the	the	DET
ftr-1851	1743	17	opposite	opposite	NOUN
ftr-1851	1743	18	!	!	PUNCT
ftr-1851	1744	1	t.d	t.d	PROPN
ftr-1851	1744	2	.	.	NOUN
ftr-1851	1744	3	9038	9038	NUM
ftr-1851	1744	4	,	,	PUNCT
ftr-1851	1744	5	statutory	statutory	ADJ
ftr-1851	1744	6	mergers	merger	NOUN
ftr-1851	1744	7	and	and	CCONJ
ftr-1851	1744	8	consolidations	consolidation	NOUN
ftr-1851	1744	9	,	,	PUNCT
ftr-1851	1744	10	68	68	NUM
ftr-1851	1744	11	f.r	f.r	NOUN
ftr-1851	1744	12	.	.	PROPN
ftr-1851	1744	13	3384	3384	NUM
ftr-1851	1744	14	(	(	PUNCT
ftr-1851	1744	15	1/24/03	1/24/03	NUM
ftr-1851	1744	16	)	)	PUNCT
ftr-1851	1744	17	,	,	PUNCT
ftr-1851	1744	18	and	and	CCONJ
ftr-1851	1744	19	reg-126485	reg-126485	NOUN
ftr-1851	1744	20	-	-	PUNCT
ftr-1851	1744	21	01	01	NUM
ftr-1851	1744	22	,	,	PUNCT
ftr-1851	1744	23	statutory	statutory	ADJ
ftr-1851	1744	24	mergers	merger	NOUN
ftr-1851	1744	25	and	and	CCONJ
ftr-1851	1744	26	consolidations	consolidation	NOUN
ftr-1851	1744	27	,	,	PUNCT
ftr-1851	1744	28	68	68	NUM
ftr-1851	1744	29	f.r	f.r	NOUN
ftr-1851	1744	30	.	.	NOUN
ftr-1851	1744	31	3477	3477	NUM
ftr-1851	1744	32	(	(	PUNCT
ftr-1851	1744	33	1/24/03	1/24/03	NUM
ftr-1851	1744	34	)	)	PUNCT
ftr-1851	1744	35	.	.	PUNCT
ftr-1851	1745	1	in	in	ADP
ftr-1851	1745	2	reg-126485	reg-126485	NOUN
ftr-1851	1745	3	-	-	PUNCT
ftr-1851	1745	4	01	01	NUM
ftr-1851	1745	5	,	,	PUNCT
ftr-1851	1745	6	statutory	statutory	ADJ
ftr-1851	1745	7	mergers	merger	NOUN
ftr-1851	1745	8	and	and	CCONJ
ftr-1851	1745	9	consolidations	consolidation	NOUN
ftr-1851	1745	10	,	,	PUNCT
ftr-1851	1745	11	66	66	NUM
ftr-1851	1745	12	f.r	f.r	NOUN
ftr-1851	1745	13	.	.	PROPN
ftr-1851	1745	14	57400	57400	NUM
ftr-1851	1745	15	(	(	PUNCT
ftr-1851	1745	16	11/15/01	11/15/01	NUM
ftr-1851	1745	17	)	)	PUNCT
ftr-1851	1745	18	,	,	PUNCT
ftr-1851	1745	19	the	the	DET
ftr-1851	1745	20	treasury	treasury	NOUN
ftr-1851	1745	21	withdrew	withdraw	VERB
ftr-1851	1745	22	the	the	DET
ftr-1851	1745	23	proposed	propose	VERB
ftr-1851	1745	24	regulations	regulation	NOUN
ftr-1851	1745	25	[	[	X
ftr-1851	1745	26	reg-10618698	reg-10618698	NOUN
ftr-1851	1745	27	,	,	PUNCT
ftr-1851	1745	28	certain	certain	ADJ
ftr-1851	1745	29	corporate	corporate	ADJ
ftr-1851	1745	30	reorganizations	reorganization	NOUN
ftr-1851	1745	31	involving	involve	VERB
ftr-1851	1745	32	disregarded	disregarded	ADJ
ftr-1851	1745	33	entities	entity	NOUN
ftr-1851	1745	34	,	,	PUNCT
ftr-1851	1745	35	65	65	NUM
ftr-1851	1745	36	f.r	f.r	NOUN
ftr-1851	1745	37	.	.	NOUN
ftr-1851	1745	38	31115	31115	NUM
ftr-1851	1745	39	(	(	PUNCT
ftr-1851	1745	40	5/16/00	5/16/00	NUM
ftr-1851	1745	41	)	)	PUNCT
ftr-1851	1745	42	]	]	PUNCT
ftr-1851	1745	43	that	that	PRON
ftr-1851	1745	44	would	would	AUX
ftr-1851	1745	45	have	have	AUX
ftr-1851	1745	46	provided	provide	VERB
ftr-1851	1745	47	that	that	SCONJ
ftr-1851	1745	48	neither	neither	CCONJ
ftr-1851	1745	49	the	the	DET
ftr-1851	1745	50	merger	merger	NOUN
ftr-1851	1745	51	of	of	ADP
ftr-1851	1745	52	a	a	DET
ftr-1851	1745	53	disregarded	disregarded	ADJ
ftr-1851	1745	54	entity	entity	NOUN
ftr-1851	1745	55	into	into	ADP
ftr-1851	1745	56	a	a	DET
ftr-1851	1745	57	corporation	corporation	NOUN
ftr-1851	1745	58	nor	nor	CCONJ
ftr-1851	1745	59	the	the	DET
ftr-1851	1745	60	merger	merger	NOUN
ftr-1851	1745	61	of	of	ADP
ftr-1851	1745	62	a	a	DET
ftr-1851	1745	63	target	target	NOUN
ftr-1851	1745	64	corporation	corporation	NOUN
ftr-1851	1745	65	into	into	ADP
ftr-1851	1745	66	a	a	DET
ftr-1851	1745	67	disregarded	disregarded	ADJ
ftr-1851	1745	68	entity	entity	NOUN
ftr-1851	1745	69	was	be	AUX
ftr-1851	1745	70	a	a	DET
ftr-1851	1745	71	statutory	statutory	ADJ
ftr-1851	1745	72	merger	merger	NOUN
ftr-1851	1745	73	qualifying	qualify	VERB
ftr-1851	1745	74	as	as	ADP
ftr-1851	1745	75	a	a	DET
ftr-1851	1745	76	reorganization	reorganization	NOUN
ftr-1851	1745	77	under	under	ADP
ftr-1851	1745	78	§	§	PROPN
ftr-1851	1745	79	368(a)(1)(a	368(a)(1)(a	NUM
ftr-1851	1745	80	)	)	PUNCT
ftr-1851	1745	81	,	,	PUNCT
ftr-1851	1745	82	and	and	CCONJ
ftr-1851	1745	83	proposed	propose	VERB
ftr-1851	1745	84	more	more	ADJ
ftr-1851	1745	85	liberal	liberal	ADJ
ftr-1851	1745	86	regulations	regulation	NOUN
ftr-1851	1745	87	[	[	X
ftr-1851	1745	88	prop	prop	NOUN
ftr-1851	1745	89	.	.	PUNCT
ftr-1851	1746	1	reg	reg	NOUN
ftr-1851	1746	2	.	.	PUNCT
ftr-1851	1747	1	§	§	PROPN
ftr-1851	1747	2	1.368	1.368	NUM
ftr-1851	1747	3	-	-	PUNCT
ftr-1851	1747	4	2(b)(1	2(b)(1	NUM
ftr-1851	1747	5	)	)	PUNCT
ftr-1851	1747	6	]	]	PUNCT
ftr-1851	1747	7	.	.	PUNCT
ftr-1851	1748	1	under	under	ADP
ftr-1851	1748	2	the	the	DET
ftr-1851	1748	3	2001	2001	NUM
ftr-1851	1748	4	proposed	propose	VERB
ftr-1851	1748	5	regulations	regulation	NOUN
ftr-1851	1748	6	,	,	PUNCT
ftr-1851	1748	7	a	a	DET
ftr-1851	1748	8	merger	merger	NOUN
ftr-1851	1748	9	of	of	ADP
ftr-1851	1748	10	a	a	DET
ftr-1851	1748	11	corporation	corporation	NOUN
ftr-1851	1748	12	into	into	ADP
ftr-1851	1748	13	a	a	DET
ftr-1851	1748	14	disregarded	disregarded	ADJ
ftr-1851	1748	15	entity	entity	NOUN
ftr-1851	1748	16	that	that	PRON
ftr-1851	1748	17	is	be	AUX
ftr-1851	1748	18	wholly	wholly	ADV
ftr-1851	1748	19	owned	own	VERB
ftr-1851	1748	20	by	by	ADP
ftr-1851	1748	21	another	another	DET
ftr-1851	1748	22	corporation	corporation	NOUN
ftr-1851	1748	23	could	could	AUX
ftr-1851	1748	24	qualify	qualify	VERB
ftr-1851	1748	25	as	as	ADP
ftr-1851	1748	26	a	a	DET
ftr-1851	1748	27	type	type	NOUN
ftr-1851	1748	28	(	(	PUNCT
ftr-1851	1748	29	a	a	NOUN
ftr-1851	1748	30	)	)	PUNCT
ftr-1851	1748	31	merger	merger	NOUN
ftr-1851	1748	32	.	.	PUNCT
ftr-1851	1749	1	the	the	DET
ftr-1851	1749	2	treasury	treasury	PROPN
ftr-1851	1749	3	department	department	PROPN
ftr-1851	1749	4	has	have	AUX
ftr-1851	1749	5	now	now	ADV
ftr-1851	1749	6	promulgated	promulgate	VERB
ftr-1851	1749	7	the	the	DET
ftr-1851	1749	8	2001	2001	NUM
ftr-1851	1749	9	proposed	propose	VERB
ftr-1851	1749	10	regulations	regulation	NOUN
ftr-1851	1749	11	,	,	PUNCT
ftr-1851	1749	12	with	with	ADP
ftr-1851	1749	13	some	some	DET
ftr-1851	1749	14	modifications	modification	NOUN
ftr-1851	1749	15	,	,	PUNCT
ftr-1851	1749	16	as	as	ADP
ftr-1851	1749	17	temp	temp	NOUN
ftr-1851	1749	18	.	.	PUNCT
ftr-1851	1750	1	reg	reg	NOUN
ftr-1851	1750	2	.	.	PUNCT
ftr-1851	1751	1	§	§	PROPN
ftr-1851	1751	2	1.368	1.368	NUM
ftr-1851	1751	3	-	-	SYM
ftr-1851	1751	4	2t(b	2t(b	NUM
ftr-1851	1751	5	)	)	PUNCT
ftr-1851	1751	6	and	and	CCONJ
ftr-1851	1751	7	.	.	PUNCT
ftr-1851	1751	8	simultaneously	simultaneously	ADV
ftr-1851	1751	9	published	publish	VERB
ftr-1851	1751	10	new	new	ADJ
ftr-1851	1751	11	identical	identical	ADJ
ftr-1851	1751	12	proposed	propose	VERB
ftr-1851	1751	13	regulations	regulation	NOUN
ftr-1851	1751	14	.	.	PUNCT
ftr-1851	1751	15	0	0	PUNCT
ftr-1851	1752	1	the	the	DET
ftr-1851	1752	2	main	main	ADJ
ftr-1851	1752	3	point	point	NOUN
ftr-1851	1752	4	of	of	ADP
ftr-1851	1752	5	the	the	DET
ftr-1851	1752	6	regulations	regulation	NOUN
ftr-1851	1752	7	is	be	AUX
ftr-1851	1752	8	that	that	SCONJ
ftr-1851	1752	9	the	the	DET
ftr-1851	1752	10	merger	merger	NOUN
ftr-1851	1752	11	of	of	ADP
ftr-1851	1752	12	a	a	DET
ftr-1851	1752	13	target	target	NOUN
ftr-1851	1752	14	corporation	corporation	NOUN
ftr-1851	1752	15	into	into	ADP
ftr-1851	1752	16	an	an	DET
ftr-1851	1752	17	llc	llc	NOUN
ftr-1851	1752	18	wholly	wholly	ADV
ftr-1851	1752	19	owned	own	VERB
ftr-1851	1752	20	by	by	ADP
ftr-1851	1752	21	another	another	DET
ftr-1851	1752	22	corporation	corporation	NOUN
ftr-1851	1752	23	(	(	PUNCT
ftr-1851	1752	24	thereby	thereby	ADV
ftr-1851	1752	25	rendering	render	VERB
ftr-1851	1752	26	the	the	DET
ftr-1851	1752	27	llc	llc	PROPN
ftr-1851	1752	28	a	a	DET
ftr-1851	1752	29	disregarded	disregarded	ADJ
ftr-1851	1752	30	entity	entity	NOUN
ftr-1851	1752	31	)	)	PUNCT
ftr-1851	1752	32	can	can	AUX
ftr-1851	1752	33	qualify	qualify	VERB
ftr-1851	1752	34	as	as	ADP
ftr-1851	1752	35	a	a	DET
ftr-1851	1752	36	type	type	NOUN
ftr-1851	1752	37	(	(	PUNCT
ftr-1851	1752	38	a	a	NOUN
ftr-1851	1752	39	)	)	PUNCT
ftr-1851	1752	40	reorganization	reorganization	NOUN
ftr-1851	1752	41	and	and	CCONJ
ftr-1851	1752	42	under	under	ADP
ftr-1851	1752	43	more	more	ADJ
ftr-1851	1752	44	complex	complex	ADJ
ftr-1851	1752	45	structures	structure	NOUN
ftr-1851	1752	46	as	as	ADP
ftr-1851	1752	47	a	a	DET
ftr-1851	1752	48	triangular	triangular	NOUN
ftr-1851	1752	49	reorganization	reorganization	NOUN
ftr-1851	1752	50	;	;	PUNCT
ftr-1851	1753	1	that	that	SCONJ
ftr-1851	1753	2	the	the	DET
ftr-1851	1753	3	merger	merger	NOUN
ftr-1851	1753	4	of	of	ADP
ftr-1851	1753	5	a	a	DET
ftr-1851	1753	6	corporation	corporation	NOUN
ftr-1851	1753	7	into	into	ADP
ftr-1851	1753	8	a	a	DET
ftr-1851	1753	9	q	q	NOUN
ftr-1851	1753	10	-	-	PUNCT
ftr-1851	1753	11	sub	sub	NOUN
ftr-1851	1753	12	[	[	X
ftr-1851	1753	13	also	also	ADV
ftr-1851	1753	14	a	a	DET
ftr-1851	1753	15	disregarded	disregarded	ADJ
ftr-1851	1753	16	entity	entity	NOUN
ftr-1851	1753	17	]	]	PUNCT
ftr-1851	1753	18	can	can	AUX
ftr-1851	1753	19	qualify	qualify	VERB
ftr-1851	1753	20	as	as	ADP
ftr-1851	1753	21	a	a	DET
ftr-1851	1753	22	type	type	NOUN
ftr-1851	1753	23	(	(	PUNCT
ftr-1851	1753	24	a	a	NOUN
ftr-1851	1753	25	)	)	PUNCT
ftr-1851	1753	26	reorganization	reorganization	NOUN
ftr-1851	1753	27	;	;	PUNCT
ftr-1851	1753	28	and	and	CCONJ
ftr-1851	1753	29	that	that	SCONJ
ftr-1851	1753	30	a	a	DET
ftr-1851	1753	31	merger	merger	NOUN
ftr-1851	1753	32	into	into	ADP
ftr-1851	1753	33	a	a	DET
ftr-1851	1753	34	qualified	qualified	ADJ
ftr-1851	1753	35	reit	reit	NOUN
ftr-1851	1753	36	subsidiary	subsidiary	NOUN
ftr-1851	1753	37	can	can	AUX
ftr-1851	1753	38	qualify	qualify	VERB
ftr-1851	1753	39	as	as	ADP
ftr-1851	1753	40	a	a	DET
ftr-1851	1753	41	type	type	NOUN
ftr-1851	1753	42	(	(	PUNCT
ftr-1851	1753	43	a	a	NOUN
ftr-1851	1753	44	)	)	PUNCT
ftr-1851	1753	45	reorganization	reorganization	NOUN
ftr-1851	1753	46	.	.	PUNCT
ftr-1851	1753	47	0	0	PUNCT
ftr-1851	1754	1	nevertheless	nevertheless	ADV
ftr-1851	1754	2	,	,	PUNCT
ftr-1851	1754	3	the	the	DET
ftr-1851	1754	4	new	new	ADJ
ftr-1851	1754	5	regulations	regulation	NOUN
ftr-1851	1754	6	introduce	introduce	VERB
ftr-1851	1754	7	significant	significant	ADJ
ftr-1851	1754	8	definitional	definitional	ADJ
ftr-1851	1754	9	jargon	jargon	NOUN
ftr-1851	1754	10	.	.	PUNCT
ftr-1851	1755	1	the	the	DET
ftr-1851	1755	2	term	term	NOUN
ftr-1851	1755	3	"	"	PUNCT
ftr-1851	1755	4	disregarded	disregarded	ADJ
ftr-1851	1755	5	entity	entity	NOUN
ftr-1851	1755	6	"	"	PUNCT
ftr-1851	1755	7	means	mean	VERB
ftr-1851	1755	8	a	a	DET
ftr-1851	1755	9	business	business	NOUN
ftr-1851	1755	10	entity	entity	NOUN
ftr-1851	1755	11	(	(	PUNCT
ftr-1851	1755	12	as	as	SCONJ
ftr-1851	1755	13	defined	define	VERB
ftr-1851	1755	14	in	in	ADP
ftr-1851	1755	15	reg	reg	NOUN
ftr-1851	1755	16	.	.	PUNCT
ftr-1851	1756	1	§	§	PROPN
ftr-1851	1756	2	301.7701	301.7701	NUM
ftr-1851	1756	3	-	-	SYM
ftr-1851	1756	4	2(a	2(a	NUM
ftr-1851	1756	5	)	)	PUNCT
ftr-1851	1756	6	)	)	PUNCT
ftr-1851	1757	1	that	that	PRON
ftr-1851	1757	2	is	be	AUX
ftr-1851	1757	3	disregarded	disregard	VERB
ftr-1851	1757	4	as	as	ADP
ftr-1851	1757	5	an	an	DET
ftr-1851	1757	6	entity	entity	NOUN
ftr-1851	1757	7	separate	separate	ADJ
ftr-1851	1757	8	from	from	ADP
ftr-1851	1757	9	its	its	PRON
ftr-1851	1757	10	owner	owner	NOUN
ftr-1851	1757	11	for	for	ADP
ftr-1851	1757	12	federal	federal	ADJ
ftr-1851	1757	13	tax	tax	NOUN
ftr-1851	1757	14	purposes	purpose	NOUN
ftr-1851	1757	15	,	,	PUNCT
ftr-1851	1757	16	including	include	VERB
ftr-1851	1757	17	single	single	ADJ
ftr-1851	1757	18	member	member	NOUN
ftr-1851	1757	19	20041	20041	NUM
ftr-1851	1757	20	florida	florida	PROPN
ftr-1851	1757	21	tax	tax	NOUN
ftr-1851	1757	22	review	review	NOUN
ftr-1851	1757	23	corporate	corporate	NOUN
ftr-1851	1757	24	-	-	PUNCT
ftr-1851	1757	25	owned	own	VERB
ftr-1851	1757	26	llcs	llcs	NOUN
ftr-1851	1757	27	,	,	PUNCT
ftr-1851	1757	28	qualified	qualified	ADJ
ftr-1851	1757	29	reit	reit	NOUN
ftr-1851	1757	30	subsidiaries	subsidiary	NOUN
ftr-1851	1757	31	,	,	PUNCT
ftr-1851	1757	32	and	and	CCONJ
ftr-1851	1757	33	q	q	NOUN
ftr-1851	1757	34	-	-	PUNCT
ftr-1851	1757	35	subs	sub	NOUN
ftr-1851	1757	36	.	.	PUNCT
ftr-1851	1758	1	"	"	PUNCT
ftr-1851	1758	2	combining	combine	VERB
ftr-1851	1758	3	entity	entity	NOUN
ftr-1851	1758	4	"	"	PUNCT
ftr-1851	1758	5	means	mean	VERB
ftr-1851	1758	6	a	a	DET
ftr-1851	1758	7	corporation	corporation	NOUN
ftr-1851	1758	8	[	[	PUNCT
ftr-1851	1758	9	as	as	SCONJ
ftr-1851	1758	10	defined	define	VERB
ftr-1851	1758	11	in	in	ADP
ftr-1851	1758	12	reg	reg	NOUN
ftr-1851	1758	13	.	.	PUNCT
ftr-1851	1759	1	§	§	PROPN
ftr-1851	1759	2	301.7701	301.7701	NUM
ftr-1851	1759	3	-	-	SYM
ftr-1851	1759	4	2(b	2(b	NUM
ftr-1851	1759	5	)	)	PUNCT
ftr-1851	1759	6	]	]	PUNCT
ftr-1851	1760	1	that	that	PRON
ftr-1851	1760	2	is	be	AUX
ftr-1851	1760	3	not	not	PART
ftr-1851	1760	4	a	a	DET
ftr-1851	1760	5	disregarded	disregarded	ADJ
ftr-1851	1760	6	entity	entity	NOUN
ftr-1851	1760	7	.	.	PUNCT
ftr-1851	1761	1	"	"	PUNCT
ftr-1851	1761	2	combining	combine	VERB
ftr-1851	1761	3	unit	unit	NOUN
ftr-1851	1761	4	"	"	PUNCT
ftr-1851	1761	5	means	mean	VERB
ftr-1851	1761	6	a	a	DET
ftr-1851	1761	7	combining	combine	VERB
ftr-1851	1761	8	entity	entity	NOUN
ftr-1851	1761	9	and	and	CCONJ
ftr-1851	1761	10	all	all	DET
ftr-1851	1761	11	disregarded	disregarded	ADJ
ftr-1851	1761	12	entities	entity	NOUN
ftr-1851	1761	13	,	,	PUNCT
ftr-1851	1761	14	if	if	SCONJ
ftr-1851	1761	15	any	any	PRON
ftr-1851	1761	16	,	,	PUNCT
ftr-1851	1761	17	the	the	DET
ftr-1851	1761	18	assets	asset	NOUN
ftr-1851	1761	19	of	of	ADP
ftr-1851	1761	20	which	which	PRON
ftr-1851	1761	21	are	be	AUX
ftr-1851	1761	22	treated	treat	VERB
ftr-1851	1761	23	as	as	SCONJ
ftr-1851	1761	24	owned	own	VERB
ftr-1851	1761	25	by	by	ADP
ftr-1851	1761	26	such	such	ADJ
ftr-1851	1761	27	combining	combine	VERB
ftr-1851	1761	28	entity	entity	NOUN
ftr-1851	1761	29	for	for	ADP
ftr-1851	1761	30	federal	federal	ADJ
ftr-1851	1761	31	tax	tax	NOUN
ftr-1851	1761	32	purposes	purpose	NOUN
ftr-1851	1761	33	.	.	PUNCT
ftr-1851	1762	1	under	under	ADP
ftr-1851	1762	2	the	the	DET
ftr-1851	1762	3	proposed	propose	VERB
ftr-1851	1762	4	regulations	regulation	NOUN
ftr-1851	1762	5	,	,	PUNCT
ftr-1851	1762	6	a	a	DET
ftr-1851	1762	7	statutory	statutory	ADJ
ftr-1851	1762	8	merger	merger	NOUN
ftr-1851	1762	9	or	or	CCONJ
ftr-1851	1762	10	consolidation	consolidation	NOUN
ftr-1851	1762	11	under	under	ADP
ftr-1851	1762	12	§	§	PROPN
ftr-1851	1762	13	368(a)(1)(a	368(a)(1)(a	NUM
ftr-1851	1762	14	)	)	PUNCT
ftr-1851	1762	15	must	must	AUX
ftr-1851	1762	16	be	be	AUX
ftr-1851	1762	17	effected	effect	VERB
ftr-1851	1762	18	pursuant	pursuant	ADJ
ftr-1851	1762	19	to	to	ADP
ftr-1851	1762	20	the	the	DET
ftr-1851	1762	21	laws	law	NOUN
ftr-1851	1762	22	of	of	ADP
ftr-1851	1762	23	the	the	DET
ftr-1851	1762	24	united	united	PROPN
ftr-1851	1762	25	states	states	PROPN
ftr-1851	1762	26	,	,	PUNCT
ftr-1851	1762	27	a	a	DET
ftr-1851	1762	28	state	state	NOUN
ftr-1851	1762	29	or	or	CCONJ
ftr-1851	1762	30	the	the	DET
ftr-1851	1762	31	district	district	NOUN
ftr-1851	1762	32	of	of	ADP
ftr-1851	1762	33	columbia	columbia	PROPN
ftr-1851	1762	34	.	.	PUNCT
ftr-1851	1763	1	[	[	X
ftr-1851	1763	2	foreign	foreign	ADJ
ftr-1851	1763	3	statutory	statutory	ADJ
ftr-1851	1763	4	mergers	merger	NOUN
ftr-1851	1763	5	still	still	ADV
ftr-1851	1763	6	do	do	AUX
ftr-1851	1763	7	not	not	PART
ftr-1851	1763	8	qualify	qualify	VERB
ftr-1851	1763	9	,	,	PUNCT
ftr-1851	1763	10	but	but	CCONJ
ftr-1851	1763	11	the	the	DET
ftr-1851	1763	12	domestic	domestic	ADJ
ftr-1851	1763	13	statute	statute	NOUN
ftr-1851	1763	14	no	no	ADV
ftr-1851	1763	15	longer	long	ADV
ftr-1851	1763	16	needs	need	VERB
ftr-1851	1763	17	to	to	PART
ftr-1851	1763	18	be	be	AUX
ftr-1851	1763	19	a	a	DET
ftr-1851	1763	20	"	"	PUNCT
ftr-1851	1763	21	corporate	corporate	ADJ
ftr-1851	1763	22	"	"	PUNCT
ftr-1851	1763	23	law	law	NOUN
ftr-1851	1763	24	.	.	PUNCT
ftr-1851	1763	25	]	]	PUNCT
ftr-1851	1764	1	all	all	PRON
ftr-1851	1764	2	of	of	ADP
ftr-1851	1764	3	the	the	DET
ftr-1851	1764	4	following	follow	VERB
ftr-1851	1764	5	events	event	NOUN
ftr-1851	1764	6	must	must	AUX
ftr-1851	1764	7	occur	occur	VERB
ftr-1851	1764	8	simultaneously	simultaneously	ADV
ftr-1851	1764	9	:	:	PUNCT
ftr-1851	1764	10	(	(	PUNCT
ftr-1851	1764	11	1	1	X
ftr-1851	1764	12	)	)	PUNCT
ftr-1851	1764	13	all	all	PRON
ftr-1851	1764	14	of	of	ADP
ftr-1851	1764	15	the	the	DET
ftr-1851	1764	16	assets	asset	NOUN
ftr-1851	1764	17	(	(	PUNCT
ftr-1851	1764	18	other	other	ADJ
ftr-1851	1764	19	than	than	ADP
ftr-1851	1764	20	those	those	PRON
ftr-1851	1764	21	distributed	distribute	VERB
ftr-1851	1764	22	in	in	ADP
ftr-1851	1764	23	the	the	DET
ftr-1851	1764	24	transaction	transaction	NOUN
ftr-1851	1764	25	)	)	PUNCT
ftr-1851	1764	26	and	and	CCONJ
ftr-1851	1764	27	liabilities	liability	NOUN
ftr-1851	1764	28	(	(	PUNCT
ftr-1851	1764	29	except	except	SCONJ
ftr-1851	1764	30	to	to	ADP
ftr-1851	1764	31	the	the	DET
ftr-1851	1764	32	extent	extent	NOUN
ftr-1851	1764	33	satisfied	satisfied	ADJ
ftr-1851	1764	34	or	or	CCONJ
ftr-1851	1764	35	discharged	discharge	VERB
ftr-1851	1764	36	in	in	ADP
ftr-1851	1764	37	the	the	DET
ftr-1851	1764	38	transaction	transaction	NOUN
ftr-1851	1764	39	)	)	PUNCT
ftr-1851	1764	40	of	of	ADP
ftr-1851	1764	41	each	each	DET
ftr-1851	1764	42	member	member	NOUN
ftr-1851	1764	43	of	of	ADP
ftr-1851	1764	44	one	one	NUM
ftr-1851	1764	45	or	or	CCONJ
ftr-1851	1764	46	more	more	ADV
ftr-1851	1764	47	combining	combine	VERB
ftr-1851	1764	48	units	unit	NOUN
ftr-1851	1764	49	(	(	PUNCT
ftr-1851	1764	50	each	each	PRON
ftr-1851	1764	51	a	a	DET
ftr-1851	1764	52	transferor	transferor	NOUN
ftr-1851	1764	53	unit	unit	NOUN
ftr-1851	1764	54	)	)	PUNCT
ftr-1851	1764	55	become	become	VERB
ftr-1851	1764	56	the	the	DET
ftr-1851	1764	57	assets	asset	NOUN
ftr-1851	1764	58	and	and	CCONJ
ftr-1851	1764	59	liabilities	liability	NOUN
ftr-1851	1764	60	of	of	ADP
ftr-1851	1764	61	one	one	NUM
ftr-1851	1764	62	or	or	CCONJ
ftr-1851	1764	63	more	more	ADJ
ftr-1851	1764	64	members	member	NOUN
ftr-1851	1764	65	of	of	ADP
ftr-1851	1764	66	one	one	NUM
ftr-1851	1764	67	other	other	ADJ
ftr-1851	1764	68	combining	combine	VERB
ftr-1851	1764	69	unit	unit	NOUN
ftr-1851	1764	70	(	(	PUNCT
ftr-1851	1764	71	the	the	DET
ftr-1851	1764	72	transferee	transferee	PROPN
ftr-1851	1764	73	unit	unit	NOUN
ftr-1851	1764	74	)	)	PUNCT
ftr-1851	1764	75	;	;	PUNCT
ftr-1851	1764	76	and	and	CCONJ
ftr-1851	1764	77	(	(	PUNCT
ftr-1851	1764	78	2	2	X
ftr-1851	1764	79	)	)	PUNCT
ftr-1851	1764	80	the	the	DET
ftr-1851	1764	81	combining	combine	VERB
ftr-1851	1764	82	entity	entity	NOUN
ftr-1851	1764	83	of	of	ADP
ftr-1851	1764	84	each	each	DET
ftr-1851	1764	85	transferor	transferor	NOUN
ftr-1851	1764	86	unit	unit	NOUN
ftr-1851	1764	87	ceases	cease	VERB
ftr-1851	1764	88	its	its	PRON
ftr-1851	1764	89	separate	separate	ADJ
ftr-1851	1764	90	legal	legal	ADJ
ftr-1851	1764	91	existence	existence	NOUN
ftr-1851	1765	1	[	[	X
ftr-1851	1765	2	although	although	SCONJ
ftr-1851	1765	3	its	its	PRON
ftr-1851	1765	4	formal	formal	ADJ
ftr-1851	1765	5	existence	existence	NOUN
ftr-1851	1765	6	can	can	AUX
ftr-1851	1765	7	continue	continue	VERB
ftr-1851	1765	8	under	under	ADP
ftr-1851	1765	9	state	state	NOUN
ftr-1851	1765	10	law	law	NOUN
ftr-1851	1765	11	for	for	ADP
ftr-1851	1765	12	certain	certain	ADJ
ftr-1851	1765	13	limited	limited	ADJ
ftr-1851	1765	14	purposes	purpose	NOUN
ftr-1851	1765	15	that	that	PRON
ftr-1851	1765	16	are	be	AUX
ftr-1851	1765	17	not	not	PART
ftr-1851	1765	18	inconsistent	inconsistent	ADJ
ftr-1851	1765	19	with	with	ADP
ftr-1851	1765	20	the	the	DET
ftr-1851	1765	21	"	"	PUNCT
ftr-1851	1765	22	all	all	PRON
ftr-1851	1765	23	of	of	ADP
ftr-1851	1765	24	the	the	DET
ftr-1851	1765	25	assets	asset	NOUN
ftr-1851	1765	26	"	"	PUNCT
ftr-1851	1765	27	requirement	requirement	NOUN
ftr-1851	1765	28	.	.	PUNCT
ftr-1851	1766	1	]	]	PUNCT
ftr-1851	1766	2	.	.	PUNCT
ftr-1851	1767	1	the	the	DET
ftr-1851	1767	2	examples	example	NOUN
ftr-1851	1767	3	provide	provide	VERB
ftr-1851	1767	4	all	all	PRON
ftr-1851	1767	5	of	of	ADP
ftr-1851	1767	6	the	the	DET
ftr-1851	1767	7	details	detail	NOUN
ftr-1851	1767	8	of	of	ADP
ftr-1851	1767	9	the	the	DET
ftr-1851	1767	10	rules	rule	NOUN
ftr-1851	1767	11	:	:	PUNCT
ftr-1851	1767	12	divisive	divisive	ADJ
ftr-1851	1767	13	mergers	merger	NOUN
ftr-1851	1767	14	[	[	X
ftr-1851	1767	15	see	see	INTJ
ftr-1851	1767	16	rev	rev	PROPN
ftr-1851	1767	17	.	.	PROPN
ftr-1851	1767	18	rul	rul	PROPN
ftr-1851	1767	19	.	.	PUNCT
ftr-1851	1767	20	2000	2000	NUM
ftr-1851	1767	21	-	-	SYM
ftr-1851	1767	22	5	5	NUM
ftr-1851	1767	23	,	,	PUNCT
ftr-1851	1767	24	2000	2000	NUM
ftr-1851	1767	25	-	-	SYM
ftr-1851	1767	26	1	1	NUM
ftr-1851	1767	27	c.b	c.b	PROPN
ftr-1851	1767	28	.	.	PROPN
ftr-1851	1767	29	436	436	NUM
ftr-1851	1767	30	]	]	PUNCT
ftr-1851	1767	31	can	can	AUX
ftr-1851	1767	32	not	not	PART
ftr-1851	1767	33	qualify	qualify	VERB
ftr-1851	1767	34	(	(	PUNCT
ftr-1851	1767	35	ex	ex	X
ftr-1851	1767	36	.	.	NOUN
ftr-1851	1767	37	1	1	NUM
ftr-1851	1767	38	)	)	PUNCT
ftr-1851	1767	39	;	;	PUNCT
ftr-1851	1767	40	forward	forward	ADV
ftr-1851	1767	41	triangular	triangular	NOUN
ftr-1851	1767	42	mergers	merger	NOUN
ftr-1851	1767	43	(	(	PUNCT
ftr-1851	1767	44	into	into	ADP
ftr-1851	1767	45	a	a	DET
ftr-1851	1767	46	disregarded	disregarded	ADJ
ftr-1851	1767	47	entity	entity	NOUN
ftr-1851	1767	48	owned	own	VERB
ftr-1851	1767	49	by	by	ADP
ftr-1851	1767	50	a	a	DET
ftr-1851	1767	51	subsidiary	subsidiary	NOUN
ftr-1851	1767	52	)	)	PUNCT
ftr-1851	1767	53	are	be	AUX
ftr-1851	1767	54	allowed	allow	VERB
ftr-1851	1767	55	(	(	PUNCT
ftr-1851	1767	56	ex	ex	NOUN
ftr-1851	1767	57	.	.	NOUN
ftr-1851	1767	58	2	2	NUM
ftr-1851	1767	59	&	&	CCONJ
ftr-1851	1767	60	4	4	NUM
ftr-1851	1767	61	)	)	PUNCT
ftr-1851	1767	62	;	;	PUNCT
ftr-1851	1767	63	the	the	DET
ftr-1851	1767	64	merger	merger	NOUN
ftr-1851	1767	65	of	of	ADP
ftr-1851	1767	66	a	a	DET
ftr-1851	1767	67	target	target	NOUN
ftr-1851	1767	68	s	s	PART
ftr-1851	1767	69	corporation	corporation	NOUN
ftr-1851	1767	70	that	that	PRON
ftr-1851	1767	71	owns	own	VERB
ftr-1851	1767	72	a	a	DET
ftr-1851	1767	73	q	q	NOUN
ftr-1851	1767	74	-	-	PUNCT
ftr-1851	1767	75	sub	sub	NOUN
ftr-1851	1767	76	into	into	ADP
ftr-1851	1767	77	a	a	DET
ftr-1851	1767	78	disregarded	disregarded	ADJ
ftr-1851	1767	79	entity	entity	NOUN
ftr-1851	1767	80	owned	own	VERB
ftr-1851	1767	81	by	by	ADP
ftr-1851	1767	82	a	a	DET
ftr-1851	1767	83	c	c	NOUN
ftr-1851	1767	84	corporation	corporation	NOUN
ftr-1851	1767	85	qualifies	qualify	VERB
ftr-1851	1767	86	as	as	ADP
ftr-1851	1767	87	to	to	ADP
ftr-1851	1767	88	both	both	CCONJ
ftr-1851	1767	89	the	the	DET
ftr-1851	1767	90	target	target	NOUN
ftr-1851	1767	91	s	s	PART
ftr-1851	1767	92	corporation	corporation	NOUN
ftr-1851	1767	93	and	and	CCONJ
ftr-1851	1767	94	its	its	PRON
ftr-1851	1767	95	q	q	NOUN
ftr-1851	1767	96	-	-	PUNCT
ftr-1851	1767	97	sub	sub	NOUN
ftr-1851	1767	98	(	(	PUNCT
ftr-1851	1767	99	ex	ex	NOUN
ftr-1851	1767	100	.	.	NOUN
ftr-1851	1767	101	3	3	NUM
ftr-1851	1767	102	)	)	PUNCT
ftr-1851	1767	103	;	;	PUNCT
ftr-1851	1767	104	the	the	DET
ftr-1851	1767	105	owner	owner	NOUN
ftr-1851	1767	106	of	of	ADP
ftr-1851	1767	107	the	the	DET
ftr-1851	1767	108	disregarded	disregarded	ADJ
ftr-1851	1767	109	entity	entity	NOUN
ftr-1851	1767	110	must	must	AUX
ftr-1851	1767	111	be	be	AUX
ftr-1851	1767	112	a	a	DET
ftr-1851	1767	113	corporation	corporation	NOUN
ftr-1851	1767	114	(	(	PUNCT
ftr-1851	1767	115	ex	ex	NOUN
ftr-1851	1767	116	.	.	NOUN
ftr-1851	1767	117	5	5	NUM
ftr-1851	1767	118	)	)	PUNCT
ftr-1851	1767	119	;	;	PUNCT
ftr-1851	1767	120	mergers	merger	NOUN
ftr-1851	1767	121	of	of	ADP
ftr-1851	1767	122	disregarded	disregarded	ADJ
ftr-1851	1767	123	entities	entity	NOUN
ftr-1851	1767	124	into	into	ADP
ftr-1851	1767	125	corporations	corporation	NOUN
ftr-1851	1767	126	do	do	AUX
ftr-1851	1767	127	not	not	PART
ftr-1851	1767	128	qualify	qualify	VERB
ftr-1851	1767	129	(	(	PUNCT
ftr-1851	1767	130	ex	ex	NOUN
ftr-1851	1767	131	.	.	NOUN
ftr-1851	1767	132	6	6	NUM
ftr-1851	1767	133	)	)	PUNCT
ftr-1851	1767	134	;	;	PUNCT
ftr-1851	1767	135	none	none	NOUN
ftr-1851	1767	136	of	of	ADP
ftr-1851	1767	137	the	the	DET
ftr-1851	1767	138	consideration	consideration	NOUN
ftr-1851	1767	139	received	receive	VERB
ftr-1851	1767	140	by	by	ADP
ftr-1851	1767	141	the	the	DET
ftr-1851	1767	142	target	target	NOUN
ftr-1851	1767	143	shareholders	shareholder	NOUN
ftr-1851	1767	144	may	may	AUX
ftr-1851	1767	145	be	be	AUX
ftr-1851	1767	146	interests	interest	NOUN
ftr-1851	1767	147	in	in	ADP
ftr-1851	1767	148	the	the	DET
ftr-1851	1767	149	disregarded	disregarded	ADJ
ftr-1851	1767	150	entity	entity	NOUN
ftr-1851	1767	151	(	(	PUNCT
ftr-1851	1767	152	ex	ex	NOUN
ftr-1851	1767	153	.	.	NOUN
ftr-1851	1767	154	7	7	NUM
ftr-1851	1767	155	)	)	PUNCT
ftr-1851	1767	156	;	;	PUNCT
ftr-1851	1767	157	and	and	CCONJ
ftr-1851	1767	158	the	the	DET
ftr-1851	1767	159	target	target	NOUN
ftr-1851	1767	160	can	can	AUX
ftr-1851	1767	161	be	be	AUX
ftr-1851	1767	162	tailored	tailor	VERB
ftr-1851	1767	163	by	by	ADP
ftr-1851	1767	164	selling	sell	VERB
ftr-1851	1767	165	assets	asset	NOUN
ftr-1851	1767	166	and	and	CCONJ
ftr-1851	1767	167	distributing	distribute	VERB
ftr-1851	1767	168	proceeds	proceed	NOUN
ftr-1851	1767	169	,	,	PUNCT
ftr-1851	1767	170	as	as	ADV
ftr-1851	1767	171	long	long	ADV
ftr-1851	1767	172	as	as	SCONJ
ftr-1851	1767	173	all	all	PRON
ftr-1851	1767	174	of	of	ADP
ftr-1851	1767	175	the	the	DET
ftr-1851	1767	176	remaining	remain	VERB
ftr-1851	1767	177	assets	asset	NOUN
ftr-1851	1767	178	are	be	AUX
ftr-1851	1767	179	transferred	transfer	VERB
ftr-1851	1767	180	to	to	ADP
ftr-1851	1767	181	the	the	DET
ftr-1851	1767	182	disregarded	disregarded	ADJ
ftr-1851	1767	183	entity	entity	NOUN
ftr-1851	1767	184	in	in	ADP
ftr-1851	1767	185	the	the	DET
ftr-1851	1767	186	merger	merger	NOUN
ftr-1851	1767	187	(	(	PUNCT
ftr-1851	1767	188	ex	ex	NOUN
ftr-1851	1767	189	.	.	NOUN
ftr-1851	1767	190	8)	8)	NUM
ftr-1851	1767	191	.	.	NOUN
ftr-1851	1767	192	0	0	PUNCT
ftr-1851	1768	1	these	these	DET
ftr-1851	1768	2	regulations	regulation	NOUN
ftr-1851	1768	3	became	become	VERB
ftr-1851	1768	4	effective	effective	ADJ
ftr-1851	1768	5	on	on	ADP
ftr-1851	1768	6	january	january	PROPN
ftr-1851	1768	7	24	24	NUM
ftr-1851	1768	8	,	,	PUNCT
ftr-1851	1768	9	2003	2003	NUM
ftr-1851	1768	10	.	.	PUNCT
ftr-1851	1769	1	2	2	X
ftr-1851	1769	2	.	.	X
ftr-1851	1769	3	caligula	caligula	PROPN
ftr-1851	1769	4	xxi	xxi	PROPN
ftr-1851	1769	5	had	have	VERB
ftr-1851	1769	6	cobe	cobe	PROPN
ftr-1851	1769	7	.	.	PUNCT
ftr-1851	1770	1	payne	payne	PROPN
ftr-1851	1770	2	v.	v.	PROPN
ftr-1851	1770	3	commissioner	commissioner	PROPN
ftr-1851	1770	4	,	,	PUNCT
ftr-1851	1770	5	t.c	t.c	PROPN
ftr-1851	1770	6	.	.	PROPN
ftr-1851	1770	7	memo	memo	NOUN
ftr-1851	1770	8	.	.	PUNCT
ftr-1851	1771	1	2003	2003	NUM
ftr-1851	1771	2	-	-	SYM
ftr-1851	1771	3	90	90	NUM
ftr-1851	1771	4	(	(	PUNCT
ftr-1851	1771	5	3/27/03	3/27/03	NUM
ftr-1851	1771	6	)	)	PUNCT
ftr-1851	1771	7	.	.	PUNCT
ftr-1851	1772	1	the	the	DET
ftr-1851	1772	2	transfer	transfer	NOUN
ftr-1851	1772	3	from	from	ADP
ftr-1851	1772	4	one	one	NUM
ftr-1851	1772	5	corporation	corporation	NOUN
ftr-1851	1772	6	to	to	ADP
ftr-1851	1772	7	another	another	DET
ftr-1851	1772	8	corporation	corporation	NOUN
ftr-1851	1772	9	wholly	wholly	ADV
ftr-1851	1772	10	owned	own	VERB
ftr-1851	1772	11	by	by	ADP
ftr-1851	1772	12	the	the	DET
ftr-1851	1772	13	same	same	ADJ
ftr-1851	1772	14	shareholder	shareholder	NOUN
ftr-1851	1772	15	of	of	ADP
ftr-1851	1772	16	the	the	DET
ftr-1851	1772	17	substantially	substantially	ADV
ftr-1851	1772	18	all	all	DET
ftr-1851	1772	19	assets	asset	NOUN
ftr-1851	1772	20	associated	associate	VERB
ftr-1851	1772	21	with	with	ADP
ftr-1851	1772	22	operation	operation	NOUN
ftr-1851	1772	23	of	of	ADP
ftr-1851	1772	24	a	a	DET
ftr-1851	1772	25	houston	houston	PROPN
ftr-1851	1772	26	strip	strip	NOUN
ftr-1851	1772	27	club	club	NOUN
ftr-1851	1773	1	[	[	X
ftr-1851	1773	2	caligula	caligula	PROPN
ftr-1851	1773	3	xxi	xxi	PROPN
ftr-1851	1773	4	]	]	PUNCT
ftr-1851	1773	5	in	in	ADP
ftr-1851	1773	6	a	a	DET
ftr-1851	1773	7	transaction	transaction	NOUN
ftr-1851	1773	8	that	that	PRON
ftr-1851	1773	9	met	meet	VERB
ftr-1851	1773	10	all	all	PRON
ftr-1851	1773	11	of	of	ADP
ftr-1851	1773	12	the	the	DET
ftr-1851	1773	13	statutory	statutory	ADJ
ftr-1851	1773	14	requirements	requirement	NOUN
ftr-1851	1773	15	of	of	ADP
ftr-1851	1773	16	§	§	PROPN
ftr-1851	1773	17	368(a)(1)(d	368(a)(1)(d	PROPN
ftr-1851	1773	18	)	)	PUNCT
ftr-1851	1773	19	was	be	AUX
ftr-1851	1773	20	a	a	DET
ftr-1851	1773	21	taxfree	taxfree	ADJ
ftr-1851	1773	22	reorganization	reorganization	NOUN
ftr-1851	1773	23	,	,	PUNCT
ftr-1851	1773	24	even	even	ADV
ftr-1851	1773	25	though	though	SCONJ
ftr-1851	1773	26	at	at	ADP
ftr-1851	1773	27	the	the	DET
ftr-1851	1773	28	time	time	NOUN
ftr-1851	1773	29	of	of	ADP
ftr-1851	1773	30	the	the	DET
ftr-1851	1773	31	transfer	transfer	NOUN
ftr-1851	1773	32	the	the	DET
ftr-1851	1773	33	shareholder	shareholder	NOUN
ftr-1851	1773	34	contemplated	contemplate	VERB
ftr-1851	1773	35	selling	sell	VERB
ftr-1851	1773	36	strip	strip	NOUN
ftr-1851	1773	37	club	club	NOUN
ftr-1851	1773	38	and	and	CCONJ
ftr-1851	1773	39	three	three	NUM
ftr-1851	1773	40	months	month	NOUN
ftr-1851	1773	41	later	later	ADV
ftr-1851	1773	42	the	the	DET
ftr-1851	1773	43	transferee	transferee	PROPN
ftr-1851	1773	44	corporation	corporation	NOUN
ftr-1851	1773	45	did	do	AUX
ftr-1851	1773	46	sell	sell	VERB
ftr-1851	1773	47	all	all	PRON
ftr-1851	1773	48	of	of	ADP
ftr-1851	1773	49	its	its	PRON
ftr-1851	1773	50	assets	asset	NOUN
ftr-1851	1773	51	.	.	PUNCT
ftr-1851	1774	1	judge	judge	PROPN
ftr-1851	1774	2	halpern	halpern	PROPN
ftr-1851	1774	3	held	hold	VERB
ftr-1851	1774	4	that	that	SCONJ
ftr-1851	1774	5	the	the	DET
ftr-1851	1774	6	continuity	continuity	NOUN
ftr-1851	1774	7	of	of	ADP
ftr-1851	1774	8	business	business	NOUN
ftr-1851	1774	9	enterprise	enterprise	NOUN
ftr-1851	1774	10	requirement	requirement	NOUN
ftr-1851	1774	11	of	of	ADP
ftr-1851	1774	12	reg	reg	NOUN
ftr-1851	1774	13	.	.	PUNCT
ftr-1851	1775	1	§	§	PROPN
ftr-1851	1775	2	1.368	1.368	NUM
ftr-1851	1775	3	-	-	SYM
ftr-1851	1775	4	1(d	1(d	NUM
ftr-1851	1775	5	)	)	PUNCT
ftr-1851	1775	6	was	be	AUX
ftr-1851	1775	7	met	meet	VERB
ftr-1851	1775	8	:	:	PUNCT
ftr-1851	1776	1	[	[	X
ftr-1851	1776	2	t]here	t]here	PRON
ftr-1851	1776	3	is	be	AUX
ftr-1851	1776	4	no	no	DET
ftr-1851	1776	5	direct	direct	ADJ
ftr-1851	1776	6	evidence	evidence	NOUN
ftr-1851	1776	7	that	that	PRON
ftr-1851	1776	8	jkp	jkp	VERB
ftr-1851	1776	9	's	's	PART
ftr-1851	1776	10	actual	actual	ADJ
ftr-1851	1776	11	sale	sale	NOUN
ftr-1851	1776	12	of	of	ADP
ftr-1851	1776	13	its	its	PRON
ftr-1851	1776	14	assets	asset	NOUN
ftr-1851	1776	15	was	be	AUX
ftr-1851	1776	16	part	part	NOUN
ftr-1851	1776	17	of	of	ADP
ftr-1851	1776	18	an	an	DET
ftr-1851	1776	19	overall	overall	ADJ
ftr-1851	1776	20	plan	plan	NOUN
ftr-1851	1776	21	existing	exist	VERB
ftr-1851	1776	22	at	at	ADP
ftr-1851	1776	23	the	the	DET
ftr-1851	1776	24	time	time	NOUN
ftr-1851	1776	25	of	of	ADP
ftr-1851	1776	26	the	the	DET
ftr-1851	1776	27	transfer	transfer	NOUN
ftr-1851	1776	28	of	of	ADP
ftr-1851	1776	29	the	the	DET
ftr-1851	1776	30	club	club	NOUN
ftr-1851	1776	31	's	's	PART
ftr-1851	1776	32	operation	operation	NOUN
ftr-1851	1776	33	from	from	ADP
ftr-1851	1776	34	2618	2618	NUM
ftr-1851	1776	35	to	to	PART
ftr-1851	1776	36	jkp	jkp	VERB
ftr-1851	1776	37	;	;	PUNCT
ftr-1851	1776	38	and	and	CCONJ
ftr-1851	1776	39	we	we	PRON
ftr-1851	1776	40	do	do	AUX
ftr-1851	1776	41	not	not	PART
ftr-1851	1776	42	infer	infer	VERB
ftr-1851	1776	43	the	the	DET
ftr-1851	1776	44	existence	existence	NOUN
ftr-1851	1776	45	of	of	ADP
ftr-1851	1776	46	such	such	DET
ftr-1851	1776	47	a	a	DET
ftr-1851	1776	48	plan	plan	NOUN
ftr-1851	1776	49	by	by	ADP
ftr-1851	1776	50	reason	reason	NOUN
ftr-1851	1776	51	of	of	ADP
ftr-1851	1776	52	the	the	DET
ftr-1851	1776	53	proximity	proximity	NOUN
ftr-1851	1776	54	in	in	ADP
ftr-1851	1776	55	time	time	NOUN
ftr-1851	1776	56	of	of	ADP
ftr-1851	1776	57	the	the	DET
ftr-1851	1776	58	two	two	NUM
ftr-1851	1776	59	transactions	transaction	NOUN
ftr-1851	1776	60	.	.	PUNCT
ftr-1851	1777	1	the	the	DET
ftr-1851	1777	2	mere	mere	ADJ
ftr-1851	1777	3	fact	fact	NOUN
ftr-1851	1777	4	that	that	SCONJ
ftr-1851	1777	5	petitioner	petitioner	NOUN
ftr-1851	1777	6	may	may	AUX
ftr-1851	1777	7	have	have	AUX
ftr-1851	1777	8	contemplated	contemplate	VERB
ftr-1851	1777	9	selling	sell	VERB
ftr-1851	1777	10	the	the	DET
ftr-1851	1777	11	club	club	NOUN
ftr-1851	1777	12	at	at	ADP
ftr-1851	1777	13	the	the	DET
ftr-1851	1777	14	time	time	NOUN
ftr-1851	1777	15	of	of	ADP
ftr-1851	1777	16	its	its	PRON
ftr-1851	1777	17	transfer	transfer	NOUN
ftr-1851	1777	18	from	from	ADP
ftr-1851	1777	19	2618	2618	NUM
ftr-1851	1777	20	to	to	PART
ftr-1851	1777	21	jkp	jkp	VERB
ftr-1851	1777	22	does	do	AUX
ftr-1851	1777	23	not	not	PART
ftr-1851	1777	24	require	require	VERB
ftr-1851	1777	25	a	a	DET
ftr-1851	1777	26	finding	finding	NOUN
ftr-1851	1777	27	that	that	SCONJ
ftr-1851	1777	28	such	such	ADJ
ftr-1851	1777	29	transfer	transfer	NOUN
ftr-1851	1777	30	lacked	lack	VERB
ftr-1851	1777	31	cobe	cobe	NOUN
ftr-1851	1777	32	.	.	PUNCT
ftr-1851	1778	1	[	[	X
ftr-1851	1778	2	vol.6	vol.6	NUM
ftr-1851	1778	3	-	-	PUNCT
ftr-1851	1778	4	si	si	NOUN
ftr-1851	1778	5	recent	recent	ADJ
ftr-1851	1778	6	developments	development	NOUN
ftr-1851	1778	7	in	in	ADP
ftr-1851	1778	8	federal	federal	ADJ
ftr-1851	1778	9	income	income	NOUN
ftr-1851	1778	10	taxation	taxation	NOUN
ftr-1851	1778	11	[	[	X
ftr-1851	1778	12	in	in	ADP
ftr-1851	1778	13	lewis	lewis	PROPN
ftr-1851	1778	14	v.	v.	PROPN
ftr-1851	1778	15	commissioner	commissioner	PROPN
ftr-1851	1778	16	,	,	PUNCT
ftr-1851	1778	17	176	176	NUM
ftr-1851	1778	18	f.2d	f.2d	ADP
ftr-1851	1778	19	646	646	NUM
ftr-1851	1778	20	(	(	PUNCT
ftr-1851	1778	21	1st	1st	ADJ
ftr-1851	1778	22	cir	cir	NOUN
ftr-1851	1778	23	.	.	PUNCT
ftr-1851	1778	24	1984	1984	NUM
ftr-1851	1778	25	,	,	PUNCT
ftr-1851	1778	26	the	the	DET
ftr-1851	1778	27	taxpayer	taxpayer	NOUN
ftr-1851	1778	28	's	's	PART
ftr-1851	1778	29	]	]	PUNCT
ftr-1851	1778	30	plan	plan	NOUN
ftr-1851	1778	31	contemplated	contemplate	VERB
ftr-1851	1778	32	that	that	SCONJ
ftr-1851	1778	33	the	the	DET
ftr-1851	1778	34	new	new	ADJ
ftr-1851	1778	35	company	company	NOUN
ftr-1851	1778	36	would	would	AUX
ftr-1851	1778	37	carry	carry	VERB
ftr-1851	1778	38	on	on	ADP
ftr-1851	1778	39	the	the	DET
ftr-1851	1778	40	...	...	PUNCT
ftr-1851	1778	41	business	business	NOUN
ftr-1851	1778	42	,	,	PUNCT
ftr-1851	1778	43	and	and	CCONJ
ftr-1851	1778	44	this	this	PRON
ftr-1851	1778	45	was	be	AUX
ftr-1851	1778	46	done	do	VERB
ftr-1851	1778	47	.	.	PUNCT
ftr-1851	1779	1	although	although	SCONJ
ftr-1851	1779	2	petitioners	petitioner	NOUN
ftr-1851	1779	3	'	'	PART
ftr-1851	1779	4	intention	intention	NOUN
ftr-1851	1779	5	was	be	AUX
ftr-1851	1779	6	to	to	PART
ftr-1851	1779	7	dispose	dispose	VERB
ftr-1851	1779	8	of	of	ADP
ftr-1851	1779	9	the	the	PRON
ftr-1851	1779	10	...	...	PUNCT
ftr-1851	1780	1	[	[	X
ftr-1851	1780	2	business	business	NOUN
ftr-1851	1780	3	]	]	PUNCT
ftr-1851	1780	4	eventually	eventually	ADV
ftr-1851	1780	5	,	,	PUNCT
ftr-1851	1780	6	the	the	DET
ftr-1851	1780	7	fact	fact	NOUN
ftr-1851	1780	8	that	that	SCONJ
ftr-1851	1780	9	a	a	DET
ftr-1851	1780	10	going	go	VERB
ftr-1851	1780	11	business	business	NOUN
ftr-1851	1780	12	was	be	AUX
ftr-1851	1780	13	transferred	transfer	VERB
ftr-1851	1780	14	and	and	CCONJ
ftr-1851	1780	15	operated	operate	VERB
ftr-1851	1780	16	left	leave	VERB
ftr-1851	1780	17	the	the	DET
ftr-1851	1780	18	new	new	ADJ
ftr-1851	1780	19	company	company	NOUN
ftr-1851	1780	20	and	and	CCONJ
ftr-1851	1780	21	petitioners	petitioner	NOUN
ftr-1851	1780	22	,	,	PUNCT
ftr-1851	1780	23	its	its	PRON
ftr-1851	1780	24	shareholders	shareholder	NOUN
ftr-1851	1780	25	,	,	PUNCT
ftr-1851	1780	26	in	in	ADP
ftr-1851	1780	27	a	a	DET
ftr-1851	1780	28	position	position	NOUN
ftr-1851	1780	29	where	where	SCONJ
ftr-1851	1780	30	they	they	PRON
ftr-1851	1780	31	stood	stand	VERB
ftr-1851	1780	32	to	to	PART
ftr-1851	1780	33	gain	gain	VERB
ftr-1851	1780	34	or	or	CCONJ
ftr-1851	1780	35	lose	lose	VERB
ftr-1851	1780	36	from	from	ADP
ftr-1851	1780	37	operations	operation	NOUN
ftr-1851	1780	38	just	just	ADV
ftr-1851	1780	39	as	as	ADP
ftr-1851	1780	40	before	before	ADP
ftr-1851	1780	41	the	the	DET
ftr-1851	1780	42	transfer	transfer	NOUN
ftr-1851	1780	43	;	;	PUNCT
ftr-1851	1780	44	if	if	SCONJ
ftr-1851	1780	45	business	business	NOUN
ftr-1851	1780	46	conditions	condition	NOUN
ftr-1851	1780	47	warranted	warrant	VERB
ftr-1851	1780	48	it	it	PRON
ftr-1851	1780	49	,	,	PUNCT
ftr-1851	1780	50	the	the	DET
ftr-1851	1780	51	business	business	NOUN
ftr-1851	1780	52	could	could	AUX
ftr-1851	1780	53	have	have	AUX
ftr-1851	1780	54	been	be	AUX
ftr-1851	1780	55	continued	continue	VERB
ftr-1851	1780	56	indefinitely	indefinitely	ADV
ftr-1851	1780	57	.	.	PUNCT
ftr-1851	1781	1	we	we	PRON
ftr-1851	1781	2	hold	hold	VERB
ftr-1851	1781	3	that	that	SCONJ
ftr-1851	1781	4	the	the	DET
ftr-1851	1781	5	reasoning	reasoning	NOUN
ftr-1851	1781	6	of	of	ADP
ftr-1851	1781	7	the	the	DET
ftr-1851	1781	8	first	first	ADJ
ftr-1851	1781	9	circuit	circuit	PROPN
ftr-1851	1781	10	court	court	NOUN
ftr-1851	1781	11	of	of	ADP
ftr-1851	1781	12	appeals	appeals	PROPN
ftr-1851	1781	13	in	in	ADP
ftr-1851	1781	14	lewis	lewis	PROPN
ftr-1851	1781	15	v.	v.	PROPN
ftr-1851	1781	16	commissioner	commissioner	PROPN
ftr-1851	1781	17	,	,	PUNCT
ftr-1851	1781	18	supra	supra	PROPN
ftr-1851	1781	19	,	,	PUNCT
ftr-1851	1781	20	applies	apply	VERB
ftr-1851	1781	21	to	to	ADP
ftr-1851	1781	22	this	this	DET
ftr-1851	1781	23	case	case	NOUN
ftr-1851	1781	24	and	and	CCONJ
ftr-1851	1781	25	that	that	SCONJ
ftr-1851	1781	26	the	the	DET
ftr-1851	1781	27	transfer	transfer	NOUN
ftr-1851	1781	28	of	of	ADP
ftr-1851	1781	29	the	the	DET
ftr-1851	1781	30	club	club	NOUN
ftr-1851	1781	31	from	from	ADP
ftr-1851	1781	32	2618	2618	NUM
ftr-1851	1781	33	to	to	PART
ftr-1851	1781	34	jkp	jkp	VERB
ftr-1851	1781	35	possessed	possessed	ADJ
ftr-1851	1781	36	cobe	cobe	PROPN
ftr-1851	1781	37	.	.	PUNCT
ftr-1851	1782	1	3	3	X
ftr-1851	1782	2	.	.	X
ftr-1851	1782	3	rev	rev	PROPN
ftr-1851	1782	4	.	.	PROPN
ftr-1851	1782	5	proc	proc	PROPN
ftr-1851	1782	6	.	.	PUNCT
ftr-1851	1783	1	2003	2003	NUM
ftr-1851	1783	2	-	-	SYM
ftr-1851	1783	3	33,2003	33,2003	NUM
ftr-1851	1783	4	-	-	PUNCT
ftr-1851	1783	5	16	16	NUM
ftr-1851	1783	6	i.r.b	i.r.b	NOUN
ftr-1851	1783	7	.	.	PUNCT
ftr-1851	1784	1	803	803	NUM
ftr-1851	1784	2	(	(	PUNCT
ftr-1851	1784	3	4/21/03	4/21/03	NUM
ftr-1851	1784	4	)	)	PUNCT
ftr-1851	1784	5	.	.	PUNCT
ftr-1851	1785	1	this	this	DET
ftr-1851	1785	2	procedure	procedure	NOUN
ftr-1851	1785	3	provides	provide	VERB
ftr-1851	1785	4	guidance	guidance	NOUN
ftr-1851	1785	5	to	to	ADP
ftr-1851	1785	6	taxpayers	taxpayer	NOUN
ftr-1851	1785	7	in	in	ADP
ftr-1851	1785	8	obtaining	obtain	VERB
ftr-1851	1785	9	an	an	DET
ftr-1851	1785	10	extension	extension	NOUN
ftr-1851	1785	11	of	of	ADP
ftr-1851	1785	12	time	time	NOUN
ftr-1851	1785	13	under	under	ADP
ftr-1851	1785	14	reg	reg	NOUN
ftr-1851	1785	15	.	.	PUNCT
ftr-1851	1786	1	§	§	PROPN
ftr-1851	1786	2	301.9100	301.9100	X
ftr-1851	1786	3	-	-	SYM
ftr-1851	1786	4	3	3	NUM
ftr-1851	1786	5	to	to	PART
ftr-1851	1786	6	file	file	VERB
ftr-1851	1786	7	§	§	NOUN
ftr-1851	1786	8	338	338	NUM
ftr-1851	1786	9	elections	election	NOUN
ftr-1851	1786	10	[	[	X
ftr-1851	1786	11	form	form	NOUN
ftr-1851	1786	12	8023	8023	NUM
ftr-1851	1786	13	]	]	PUNCT
ftr-1851	1786	14	.	.	PUNCT
ftr-1851	1787	1	4	4	X
ftr-1851	1787	2	.	.	X
ftr-1851	1787	3	mutual	mutual	ADJ
ftr-1851	1787	4	-	-	PUNCT
ftr-1851	1787	5	to	to	ADP
ftr-1851	1787	6	-	-	PUNCT
ftr-1851	1787	7	stock	stock	NOUN
ftr-1851	1787	8	f	f	PROPN
ftr-1851	1787	9	reorganization	reorganization	NOUN
ftr-1851	1787	10	followed	follow	VERB
ftr-1851	1787	11	by	by	ADP
ftr-1851	1787	12	a	a	DET
ftr-1851	1787	13	second	second	ADJ
ftr-1851	1787	14	reorganization	reorganization	NOUN
ftr-1851	1787	15	is	be	AUX
ftr-1851	1787	16	ok	ok	ADJ
ftr-1851	1787	17	(	(	PUNCT
ftr-1851	1787	18	part	part	NOUN
ftr-1851	1787	19	i	i	NOUN
ftr-1851	1787	20	)	)	PUNCT
ftr-1851	1787	21	.	.	PUNCT
ftr-1851	1788	1	rev	rev	PROPN
ftr-1851	1788	2	.	.	PUNCT
ftr-1851	1789	1	rul	rul	PROPN
ftr-1851	1789	2	.	.	PUNCT
ftr-1851	1789	3	2003	2003	NUM
ftr-1851	1789	4	-	-	SYM
ftr-1851	1789	5	19	19	NUM
ftr-1851	1789	6	,	,	PUNCT
ftr-1851	1789	7	2003	2003	NUM
ftr-1851	1789	8	-	-	SYM
ftr-1851	1789	9	7	7	NUM
ftr-1851	1789	10	i.r.b	i.r.b	NOUN
ftr-1851	1789	11	.	.	PUNCT
ftr-1851	1790	1	468	468	NUM
ftr-1851	1790	2	(	(	PUNCT
ftr-1851	1790	3	2/18/03	2/18/03	NUM
ftr-1851	1790	4	)	)	PUNCT
ftr-1851	1790	5	.	.	PUNCT
ftr-1851	1791	1	*	*	PUNCT
ftr-1851	1791	2	situation	situation	NOUN
ftr-1851	1791	3	1	1	NUM
ftr-1851	1791	4	involved	involve	VERB
ftr-1851	1791	5	the	the	DET
ftr-1851	1791	6	conversion	conversion	NOUN
ftr-1851	1791	7	of	of	ADP
ftr-1851	1791	8	a	a	DET
ftr-1851	1791	9	mutual	mutual	ADJ
ftr-1851	1791	10	insurance	insurance	NOUN
ftr-1851	1791	11	company	company	NOUN
ftr-1851	1791	12	to	to	ADP
ftr-1851	1791	13	a	a	DET
ftr-1851	1791	14	stock	stock	NOUN
ftr-1851	1791	15	insurance	insurance	NOUN
ftr-1851	1791	16	company	company	NOUN
ftr-1851	1791	17	.	.	PUNCT
ftr-1851	1792	1	the	the	DET
ftr-1851	1792	2	mutual	mutual	ADJ
ftr-1851	1792	3	amended	amend	VERB
ftr-1851	1792	4	its	its	PRON
ftr-1851	1792	5	articles	article	NOUN
ftr-1851	1792	6	of	of	ADP
ftr-1851	1792	7	incorporation	incorporation	NOUN
ftr-1851	1792	8	to	to	PART
ftr-1851	1792	9	authorize	authorize	VERB
ftr-1851	1792	10	the	the	DET
ftr-1851	1792	11	issuance	issuance	NOUN
ftr-1851	1792	12	of	of	ADP
ftr-1851	1792	13	stock	stock	NOUN
ftr-1851	1792	14	and	and	CCONJ
ftr-1851	1792	15	changed	change	VERB
ftr-1851	1792	16	its	its	PRON
ftr-1851	1792	17	name	name	NOUN
ftr-1851	1792	18	.	.	PUNCT
ftr-1851	1793	1	members	member	NOUN
ftr-1851	1793	2	of	of	ADP
ftr-1851	1793	3	the	the	DET
ftr-1851	1793	4	mutual	mutual	ADJ
ftr-1851	1793	5	exchanged	exchange	VERB
ftr-1851	1793	6	theirinterests	theirinterest	NOUN
ftr-1851	1793	7	for	for	ADP
ftr-1851	1793	8	all	all	DET
ftr-1851	1793	9	the	the	DET
ftr-1851	1793	10	stock	stock	NOUN
ftr-1851	1793	11	company	company	NOUN
ftr-1851	1793	12	's	's	PART
ftr-1851	1793	13	voting	vote	VERB
ftr-1851	1793	14	common	common	ADJ
ftr-1851	1793	15	stock	stock	NOUN
ftr-1851	1793	16	,	,	PUNCT
ftr-1851	1793	17	but	but	CCONJ
ftr-1851	1793	18	persons	person	NOUN
ftr-1851	1793	19	holding	hold	VERB
ftr-1851	1793	20	mutual	mutual	ADJ
ftr-1851	1793	21	membership	membership	NOUN
ftr-1851	1793	22	interests	interest	NOUN
ftr-1851	1793	23	under	under	ADP
ftr-1851	1793	24	contracts	contract	NOUN
ftr-1851	1793	25	covered	cover	VERB
ftr-1851	1793	26	by	by	ADP
ftr-1851	1793	27	§	§	PROPN
ftr-1851	1793	28	403(b	403(b	PROPN
ftr-1851	1793	29	)	)	PUNCT
ftr-1851	1793	30	or	or	CCONJ
ftr-1851	1793	31	§	§	PROPN
ftr-1851	1793	32	408(b	408(b	PROPN
ftr-1851	1793	33	)	)	PUNCT
ftr-1851	1793	34	received	receive	VERB
ftr-1851	1793	35	policy	policy	NOUN
ftr-1851	1793	36	credits	credit	NOUN
ftr-1851	1793	37	in	in	ADP
ftr-1851	1793	38	exchange	exchange	NOUN
ftr-1851	1793	39	for	for	ADP
ftr-1851	1793	40	those	those	DET
ftr-1851	1793	41	interests	interest	NOUN
ftr-1851	1793	42	.	.	PUNCT
ftr-1851	1794	1	the	the	DET
ftr-1851	1794	2	irs	irs	PROPN
ftr-1851	1794	3	ruled	rule	VERB
ftr-1851	1794	4	that	that	SCONJ
ftr-1851	1794	5	the	the	DET
ftr-1851	1794	6	conversion	conversion	NOUN
ftr-1851	1794	7	was	be	AUX
ftr-1851	1794	8	either	either	CCONJ
ftr-1851	1794	9	a	a	DET
ftr-1851	1794	10	§	§	PROPN
ftr-1851	1794	11	368(a)(1)(e	368(a)(1)(e	PROPN
ftr-1851	1794	12	)	)	PUNCT
ftr-1851	1794	13	recapitalization	recapitalization	NOUN
ftr-1851	1794	14	or	or	CCONJ
ftr-1851	1794	15	a	a	DET
ftr-1851	1794	16	§	§	PROPN
ftr-1851	1794	17	368(a)(1)(f	368(a)(1)(f	NUM
ftr-1851	1794	18	)	)	PUNCT
ftr-1851	1794	19	reorganization	reorganization	NOUN
ftr-1851	1794	20	.	.	PUNCT
ftr-1851	1795	1	*	*	PUNCT
ftr-1851	1795	2	situation	situation	NOUN
ftr-1851	1795	3	2	2	NUM
ftr-1851	1795	4	involved	involve	VERB
ftr-1851	1795	5	the	the	DET
ftr-1851	1795	6	conversion	conversion	NOUN
ftr-1851	1795	7	of	of	ADP
ftr-1851	1795	8	a	a	DET
ftr-1851	1795	9	mutual	mutual	ADJ
ftr-1851	1795	10	insurance	insurance	NOUN
ftr-1851	1795	11	company	company	NOUN
ftr-1851	1795	12	to	to	ADP
ftr-1851	1795	13	a	a	DET
ftr-1851	1795	14	stock	stock	NOUN
ftr-1851	1795	15	insurance	insurance	NOUN
ftr-1851	1795	16	company	company	NOUN
ftr-1851	1795	17	and	and	CCONJ
ftr-1851	1795	18	the	the	DET
ftr-1851	1795	19	creation	creation	NOUN
ftr-1851	1795	20	of	of	ADP
ftr-1851	1795	21	a	a	DET
ftr-1851	1795	22	holding	hold	VERB
ftr-1851	1795	23	company	company	NOUN
ftr-1851	1795	24	structure	structure	NOUN
ftr-1851	1795	25	.	.	PUNCT
ftr-1851	1796	1	mutual	mutual	ADJ
ftr-1851	1796	2	incorporated	incorporate	VERB
ftr-1851	1796	3	a	a	DET
ftr-1851	1796	4	mutual	mutual	ADJ
ftr-1851	1796	5	holding	hold	VERB
ftr-1851	1796	6	company	company	NOUN
ftr-1851	1796	7	,	,	PUNCT
ftr-1851	1796	8	which	which	PRON
ftr-1851	1796	9	incorporated	incorporate	VERB
ftr-1851	1796	10	a	a	DET
ftr-1851	1796	11	stock	stock	NOUN
ftr-1851	1796	12	holding	hold	VERB
ftr-1851	1796	13	company	company	NOUN
ftr-1851	1796	14	.	.	PUNCT
ftr-1851	1797	1	mutual	mutual	PROPN
ftr-1851	1797	2	amended	amend	VERB
ftr-1851	1797	3	its	its	PRON
ftr-1851	1797	4	articles	article	NOUN
ftr-1851	1797	5	of	of	ADP
ftr-1851	1797	6	incorporation	incorporation	NOUN
ftr-1851	1797	7	to	to	PART
ftr-1851	1797	8	authorize	authorize	VERB
ftr-1851	1797	9	the	the	DET
ftr-1851	1797	10	issuance	issuance	NOUN
ftr-1851	1797	11	of	of	ADP
ftr-1851	1797	12	stock	stock	NOUN
ftr-1851	1797	13	and	and	CCONJ
ftr-1851	1797	14	changed	change	VERB
ftr-1851	1797	15	its	its	PRON
ftr-1851	1797	16	name	name	NOUN
ftr-1851	1797	17	.	.	PUNCT
ftr-1851	1798	1	mutual	mutual	PROPN
ftr-1851	1798	2	's	's	PART
ftr-1851	1798	3	members	member	NOUN
ftr-1851	1798	4	received	receive	VERB
ftr-1851	1798	5	mutual	mutual	ADJ
ftr-1851	1798	6	holding	hold	VERB
ftr-1851	1798	7	company	company	NOUN
ftr-1851	1798	8	membership	membership	NOUN
ftr-1851	1798	9	interests	interest	NOUN
ftr-1851	1798	10	in	in	ADP
ftr-1851	1798	11	exchange	exchange	NOUN
ftr-1851	1798	12	for	for	ADP
ftr-1851	1798	13	their	their	PRON
ftr-1851	1798	14	mutual	mutual	ADJ
ftr-1851	1798	15	membership	membership	NOUN
ftr-1851	1798	16	interests	interest	NOUN
ftr-1851	1798	17	.	.	PUNCT
ftr-1851	1799	1	stock	stock	NOUN
ftr-1851	1799	2	company	company	PROPN
ftr-1851	1799	3	issued	issue	VERB
ftr-1851	1799	4	all	all	PRON
ftr-1851	1799	5	of	of	ADP
ftr-1851	1799	6	its	its	PRON
ftr-1851	1799	7	stock	stock	NOUN
ftr-1851	1799	8	directly	directly	ADV
ftr-1851	1799	9	to	to	ADP
ftr-1851	1799	10	mutual	mutual	ADJ
ftr-1851	1799	11	holding	hold	VERB
ftr-1851	1799	12	company	company	NOUN
ftr-1851	1799	13	;	;	PUNCT
ftr-1851	1799	14	and	and	CCONJ
ftr-1851	1799	15	mutual	mutual	ADJ
ftr-1851	1799	16	holding	hold	VERB
ftr-1851	1799	17	company	company	NOUN
ftr-1851	1799	18	transferred	transfer	VERB
ftr-1851	1799	19	all	all	PRON
ftr-1851	1799	20	of	of	ADP
ftr-1851	1799	21	its	its	PRON
ftr-1851	1799	22	stock	stock	NOUN
ftr-1851	1799	23	company	company	NOUN
ftr-1851	1799	24	stock	stock	NOUN
ftr-1851	1799	25	to	to	ADP
ftr-1851	1799	26	stock	stock	NOUN
ftr-1851	1799	27	holding	hold	VERB
ftr-1851	1799	28	company	company	NOUN
ftr-1851	1799	29	in	in	ADP
ftr-1851	1799	30	exchange	exchange	NOUN
ftr-1851	1799	31	for	for	ADP
ftr-1851	1799	32	voting	vote	VERB
ftr-1851	1799	33	stock	stock	NOUN
ftr-1851	1799	34	of	of	ADP
ftr-1851	1799	35	stock	stock	NOUN
ftr-1851	1799	36	holding	hold	VERB
ftr-1851	1799	37	company	company	NOUN
ftr-1851	1799	38	.	.	PUNCT
ftr-1851	1800	1	the	the	DET
ftr-1851	1800	2	irs	irs	PROPN
ftr-1851	1800	3	ruled	rule	VERB
ftr-1851	1800	4	that	that	SCONJ
ftr-1851	1800	5	the	the	DET
ftr-1851	1800	6	conversion	conversion	NOUN
ftr-1851	1800	7	was	be	AUX
ftr-1851	1800	8	a	a	DET
ftr-1851	1800	9	reorganization	reorganization	NOUN
ftr-1851	1800	10	under	under	ADP
ftr-1851	1800	11	either	either	DET
ftr-1851	1800	12	§	§	PROPN
ftr-1851	1800	13	368(a)(1)(e	368(a)(1)(e	PROPN
ftr-1851	1800	14	)	)	PUNCT
ftr-1851	1800	15	or	or	CCONJ
ftr-1851	1800	16	§	§	PROPN
ftr-1851	1800	17	368(a)(1)(f	368(a)(1)(f	NUM
ftr-1851	1800	18	)	)	PUNCT
ftr-1851	1800	19	.	.	PUNCT
ftr-1851	1801	1	furthermore	furthermore	ADV
ftr-1851	1801	2	,	,	PUNCT
ftr-1851	1801	3	the	the	DET
ftr-1851	1801	4	result	result	NOUN
ftr-1851	1801	5	was	be	AUX
ftr-1851	1801	6	not	not	PART
ftr-1851	1801	7	altered	alter	VERB
ftr-1851	1801	8	by	by	ADP
ftr-1851	1801	9	the	the	DET
ftr-1851	1801	10	subsequent	subsequent	ADJ
ftr-1851	1801	11	change	change	NOUN
ftr-1851	1801	12	in	in	ADP
ftr-1851	1801	13	the	the	DET
ftr-1851	1801	14	direct	direct	ADJ
ftr-1851	1801	15	ownership	ownership	NOUN
ftr-1851	1801	16	of	of	ADP
ftr-1851	1801	17	the	the	DET
ftr-1851	1801	18	converted	converted	ADJ
ftr-1851	1801	19	company	company	NOUN
ftr-1851	1801	20	,	,	PUNCT
ftr-1851	1801	21	citing	cite	VERB
ftr-1851	1801	22	reg	reg	NOUN
ftr-1851	1801	23	.	.	PUNCT
ftr-1851	1802	1	§	§	PROPN
ftr-1851	1802	2	1.368	1.368	NUM
ftr-1851	1802	3	-	-	SYM
ftr-1851	1802	4	1(e)(1	1(e)(1	NUM
ftr-1851	1802	5	)	)	PUNCT
ftr-1851	1802	6	;	;	PUNCT
ftr-1851	1802	7	rev	rev	PROPN
ftr-1851	1802	8	.	.	PROPN
ftr-1851	1803	1	rul	rul	PROPN
ftr-1851	1803	2	.	.	PUNCT
ftr-1851	1804	1	96	96	NUM
ftr-1851	1804	2	-	-	SYM
ftr-1851	1804	3	29	29	NUM
ftr-1851	1804	4	,	,	PUNCT
ftr-1851	1804	5	1996	1996	NUM
ftr-1851	1804	6	-	-	SYM
ftr-1851	1804	7	1	1	NUM
ftr-1851	1804	8	c.b	c.b	PROPN
ftr-1851	1804	9	.	.	PROPN
ftr-1851	1804	10	50	50	NUM
ftr-1851	1804	11	;	;	PUNCT
ftr-1851	1804	12	and	and	CCONJ
ftr-1851	1804	13	rev	rev	PROPN
ftr-1851	1804	14	.	.	PROPN
ftr-1851	1804	15	rul	rul	PROPN
ftr-1851	1804	16	.	.	PUNCT
ftr-1851	1805	1	77	77	NUM
ftr-1851	1805	2	-	-	SYM
ftr-1851	1805	3	415	415	NUM
ftr-1851	1805	4	,	,	PUNCT
ftr-1851	1805	5	1977	1977	NUM
ftr-1851	1805	6	-	-	SYM
ftr-1851	1805	7	2	2	NUM
ftr-1851	1805	8	c.b	c.b	PROPN
ftr-1851	1805	9	.	.	PROPN
ftr-1851	1805	10	311	311	NUM
ftr-1851	1805	11	.	.	PUNCT
ftr-1851	1806	1	in	in	ADP
ftr-1851	1806	2	addition	addition	NOUN
ftr-1851	1806	3	,	,	PUNCT
ftr-1851	1806	4	the	the	DET
ftr-1851	1806	5	acquisition	acquisition	NOUN
ftr-1851	1806	6	by	by	ADP
ftr-1851	1806	7	stock	stock	NOUN
ftr-1851	1806	8	holding	hold	VERB
ftr-1851	1806	9	company	company	NOUN
ftr-1851	1806	10	of	of	ADP
ftr-1851	1806	11	stock	stock	NOUN
ftr-1851	1806	12	company	company	NOUN
ftr-1851	1806	13	qualified	qualify	VERB
ftr-1851	1806	14	as	as	ADP
ftr-1851	1806	15	reorganization	reorganization	NOUN
ftr-1851	1806	16	under	under	ADP
ftr-1851	1806	17	§	§	PROPN
ftr-1851	1806	18	368(a)(1)(b	368(a)(1)(b	PROPN
ftr-1851	1806	19	)	)	PUNCT
ftr-1851	1806	20	,	,	PUNCT
ftr-1851	1806	21	as	as	ADV
ftr-1851	1806	22	well	well	ADV
ftr-1851	1806	23	as	as	ADP
ftr-1851	1806	24	a	a	DET
ftr-1851	1806	25	§	§	ADJ
ftr-1851	1806	26	351	351	NUM
ftr-1851	1806	27	transfer	transfer	NOUN
ftr-1851	1806	28	.	.	PUNCT
ftr-1851	1807	1	*	*	PUNCT
ftr-1851	1807	2	in	in	ADP
ftr-1851	1807	3	situation	situation	NOUN
ftr-1851	1807	4	3	3	NUM
ftr-1851	1807	5	mutual	mutual	ADJ
ftr-1851	1807	6	holding	hold	VERB
ftr-1851	1807	7	company	company	NOUN
ftr-1851	1807	8	owned	own	VERB
ftr-1851	1807	9	all	all	PRON
ftr-1851	1807	10	of	of	ADP
ftr-1851	1807	11	the	the	DET
ftr-1851	1807	12	stock	stock	NOUN
ftr-1851	1807	13	of	of	ADP
ftr-1851	1807	14	stock	stock	NOUN
ftr-1851	1807	15	holding	hold	VERB
ftr-1851	1807	16	company	company	NOUN
ftr-1851	1807	17	,	,	PUNCT
ftr-1851	1807	18	which	which	PRON
ftr-1851	1807	19	owned	own	VERB
ftr-1851	1807	20	all	all	PRON
ftr-1851	1807	21	of	of	ADP
ftr-1851	1807	22	the	the	DET
ftr-1851	1807	23	stock	stock	NOUN
ftr-1851	1807	24	of	of	ADP
ftr-1851	1807	25	stock	stock	NOUN
ftr-1851	1807	26	company	company	NOUN
ftr-1851	1807	27	1	1	NUM
ftr-1851	1807	28	,	,	PUNCT
ftr-1851	1807	29	a	a	DET
ftr-1851	1807	30	stock	stock	NOUN
ftr-1851	1807	31	insurance	insurance	NOUN
ftr-1851	1807	32	company	company	NOUN
ftr-1851	1807	33	.	.	PUNCT
ftr-1851	1808	1	mutual	mutual	ADJ
ftr-1851	1808	2	company	company	NOUN
ftr-1851	1808	3	amended	amend	VERB
ftr-1851	1808	4	its	its	PRON
ftr-1851	1808	5	20041	20041	NUM
ftr-1851	1808	6	florida	florida	PROPN
ftr-1851	1808	7	tax	tax	NOUN
ftr-1851	1808	8	review	review	NOUN
ftr-1851	1808	9	articles	article	NOUN
ftr-1851	1808	10	to	to	PART
ftr-1851	1808	11	authorize	authorize	VERB
ftr-1851	1808	12	the	the	DET
ftr-1851	1808	13	issuance	issuance	NOUN
ftr-1851	1808	14	of	of	ADP
ftr-1851	1808	15	stock	stock	NOUN
ftr-1851	1808	16	and	and	CCONJ
ftr-1851	1808	17	changed	change	VERB
ftr-1851	1808	18	its	its	PRON
ftr-1851	1808	19	name	name	NOUN
ftr-1851	1808	20	to	to	ADP
ftr-1851	1808	21	stock	stock	NOUN
ftr-1851	1808	22	company	company	NOUN
ftr-1851	1808	23	2	2	NUM
ftr-1851	1808	24	;	;	PUNCT
ftr-1851	1808	25	mutual	mutual	ADJ
ftr-1851	1808	26	company	company	NOUN
ftr-1851	1808	27	's	's	PART
ftr-1851	1808	28	members	member	NOUN
ftr-1851	1808	29	received	receive	VERB
ftr-1851	1808	30	mutual	mutual	ADJ
ftr-1851	1808	31	holding	hold	VERB
ftr-1851	1808	32	company	company	NOUN
ftr-1851	1808	33	interests	interest	NOUN
ftr-1851	1808	34	in	in	ADP
ftr-1851	1808	35	exchange	exchange	NOUN
ftr-1851	1808	36	for	for	ADP
ftr-1851	1808	37	their	their	PRON
ftr-1851	1808	38	mutual	mutual	ADJ
ftr-1851	1808	39	company	company	NOUN
ftr-1851	1808	40	interests	interest	NOUN
ftr-1851	1808	41	;	;	PUNCT
ftr-1851	1808	42	stock	stock	NOUN
ftr-1851	1808	43	company	company	NOUN
ftr-1851	1808	44	2	2	NUM
ftr-1851	1808	45	issued	issue	VERB
ftr-1851	1808	46	all	all	PRON
ftr-1851	1808	47	of	of	ADP
ftr-1851	1808	48	its	its	PRON
ftr-1851	1808	49	stock	stock	NOUN
ftr-1851	1808	50	directly	directly	ADV
ftr-1851	1808	51	to	to	ADP
ftr-1851	1808	52	mutual	mutual	ADJ
ftr-1851	1808	53	holding	hold	VERB
ftr-1851	1808	54	company	company	NOUN
ftr-1851	1808	55	;	;	PUNCT
ftr-1851	1808	56	and	and	CCONJ
ftr-1851	1808	57	mutual	mutual	ADJ
ftr-1851	1808	58	holding	hold	VERB
ftr-1851	1808	59	company	company	NOUN
ftr-1851	1808	60	transferred	transfer	VERB
ftr-1851	1808	61	all	all	PRON
ftr-1851	1808	62	of	of	ADP
ftr-1851	1808	63	its	its	PRON
ftr-1851	1808	64	stock	stock	NOUN
ftr-1851	1808	65	company	company	NOUN
ftr-1851	1808	66	2	2	NUM
ftr-1851	1808	67	stock	stock	NOUN
ftr-1851	1808	68	to	to	ADP
ftr-1851	1808	69	stock	stock	NOUN
ftr-1851	1808	70	holding	hold	VERB
ftr-1851	1808	71	company	company	NOUN
ftr-1851	1808	72	in	in	ADP
ftr-1851	1808	73	exchange	exchange	NOUN
ftr-1851	1808	74	for	for	ADP
ftr-1851	1808	75	voting	vote	VERB
ftr-1851	1808	76	stock	stock	NOUN
ftr-1851	1808	77	of	of	ADP
ftr-1851	1808	78	stock	stock	NOUN
ftr-1851	1808	79	holding	hold	VERB
ftr-1851	1808	80	company	company	NOUN
ftr-1851	1808	81	.	.	PUNCT
ftr-1851	1809	1	the	the	DET
ftr-1851	1809	2	conversion	conversion	NOUN
ftr-1851	1809	3	from	from	ADP
ftr-1851	1809	4	mutual	mutual	ADJ
ftr-1851	1809	5	company	company	NOUN
ftr-1851	1809	6	to	to	ADP
ftr-1851	1809	7	stock	stock	NOUN
ftr-1851	1809	8	company	company	NOUN
ftr-1851	1809	9	2	2	NUM
ftr-1851	1809	10	qualified	qualified	ADJ
ftr-1851	1809	11	as	as	ADP
ftr-1851	1809	12	a	a	DET
ftr-1851	1809	13	reorganization	reorganization	NOUN
ftr-1851	1809	14	under	under	ADP
ftr-1851	1809	15	both	both	DET
ftr-1851	1809	16	§	§	PROPN
ftr-1851	1809	17	368(a)(1)(e	368(a)(1)(e	PROPN
ftr-1851	1809	18	)	)	PUNCT
ftr-1851	1809	19	and	and	CCONJ
ftr-1851	1809	20	§	§	PROPN
ftr-1851	1809	21	368(a)(1)(f	368(a)(1)(f	NUM
ftr-1851	1809	22	)	)	PUNCT
ftr-1851	1809	23	.	.	PUNCT
ftr-1851	1810	1	in	in	ADP
ftr-1851	1810	2	addition	addition	NOUN
ftr-1851	1810	3	,	,	PUNCT
ftr-1851	1810	4	mutual	mutual	ADJ
ftr-1851	1810	5	holding	holding	NOUN
ftr-1851	1810	6	companys	companys	NOUN
ftr-1851	1810	7	acquisition	acquisition	NOUN
ftr-1851	1810	8	of	of	ADP
ftr-1851	1810	9	either	either	CCONJ
ftr-1851	1810	10	an	an	DET
ftr-1851	1810	11	interest	interest	NOUN
ftr-1851	1810	12	equivalent	equivalent	ADJ
ftr-1851	1810	13	to	to	ADP
ftr-1851	1810	14	the	the	DET
ftr-1851	1810	15	stock	stock	NOUN
ftr-1851	1810	16	of	of	ADP
ftr-1851	1810	17	stock	stock	NOUN
ftr-1851	1810	18	company	company	NOUN
ftr-1851	1810	19	2	2	NUM
ftr-1851	1810	20	or	or	CCONJ
ftr-1851	1810	21	the	the	DET
ftr-1851	1810	22	actual	actual	ADJ
ftr-1851	1810	23	stock	stock	NOUN
ftr-1851	1810	24	of	of	ADP
ftr-1851	1810	25	stock	stock	NOUN
ftr-1851	1810	26	company	company	NOUN
ftr-1851	1810	27	2	2	NUM
ftr-1851	1810	28	qualified	qualified	ADJ
ftr-1851	1810	29	as	as	ADP
ftr-1851	1810	30	a	a	DET
ftr-1851	1810	31	§	§	PROPN
ftr-1851	1810	32	368(a)(1)(b	368(a)(1)(b	PROPN
ftr-1851	1810	33	)	)	PUNCT
ftr-1851	1810	34	reorganization	reorganization	NOUN
ftr-1851	1810	35	.	.	PUNCT
ftr-1851	1811	1	mutual	mutual	ADJ
ftr-1851	1811	2	holding	hold	VERB
ftr-1851	1811	3	company	company	NOUN
ftr-1851	1811	4	's	's	PART
ftr-1851	1811	5	transfer	transfer	NOUN
ftr-1851	1811	6	of	of	ADP
ftr-1851	1811	7	its	its	PRON
ftr-1851	1811	8	stock	stock	NOUN
ftr-1851	1811	9	company	company	NOUN
ftr-1851	1811	10	2	2	NUM
ftr-1851	1811	11	stock	stock	NOUN
ftr-1851	1811	12	to	to	ADP
ftr-1851	1811	13	stock	stock	NOUN
ftr-1851	1811	14	holding	hold	VERB
ftr-1851	1811	15	company	company	NOUN
ftr-1851	1811	16	qualified	qualify	VERB
ftr-1851	1811	17	as	as	ADP
ftr-1851	1811	18	both	both	CCONJ
ftr-1851	1811	19	a	a	DET
ftr-1851	1811	20	§	§	PROPN
ftr-1851	1811	21	368(a)(1)(b	368(a)(1)(b	PROPN
ftr-1851	1811	22	)	)	PUNCT
ftr-1851	1811	23	reorganization	reorganization	NOUN
ftr-1851	1811	24	and	and	CCONJ
ftr-1851	1811	25	as	as	ADP
ftr-1851	1811	26	a	a	DET
ftr-1851	1811	27	§	§	ADJ
ftr-1851	1811	28	351	351	NUM
ftr-1851	1811	29	transfer	transfer	NOUN
ftr-1851	1811	30	.	.	PUNCT
ftr-1851	1812	1	5	5	X
ftr-1851	1812	2	.	.	X
ftr-1851	1812	3	mutual	mutual	ADJ
ftr-1851	1812	4	-	-	PUNCT
ftr-1851	1812	5	to	to	ADP
ftr-1851	1812	6	-	-	PUNCT
ftr-1851	1812	7	stock	stock	NOUN
ftr-1851	1812	8	f	f	PROPN
ftr-1851	1812	9	reorganization	reorganization	NOUN
ftr-1851	1812	10	followed	follow	VERB
ftr-1851	1812	11	by	by	ADP
ftr-1851	1812	12	a	a	DET
ftr-1851	1812	13	second	second	ADJ
ftr-1851	1812	14	reorganization	reorganization	NOUN
ftr-1851	1812	15	is	be	AUX
ftr-1851	1812	16	ok	ok	ADJ
ftr-1851	1812	17	(	(	PUNCT
ftr-1851	1812	18	part	part	NOUN
ftr-1851	1812	19	i	i	NOUN
ftr-1851	1812	20	)	)	PUNCT
ftr-1851	1812	21	.	.	PUNCT
ftr-1851	1813	1	rev	rev	PROPN
ftr-1851	1813	2	.	.	PUNCT
ftr-1851	1814	1	rul	rul	PROPN
ftr-1851	1814	2	.	.	PUNCT
ftr-1851	1814	3	2003	2003	NUM
ftr-1851	1814	4	-	-	SYM
ftr-1851	1814	5	48,2003	48,2003	NUM
ftr-1851	1814	6	-	-	PUNCT
ftr-1851	1814	7	19	19	NUM
ftr-1851	1814	8	i.r.b	i.r.b	NOUN
ftr-1851	1814	9	.	.	PUNCT
ftr-1851	1815	1	863	863	NUM
ftr-1851	1815	2	(	(	PUNCT
ftr-1851	1815	3	5/12/03	5/12/03	NUM
ftr-1851	1815	4	)	)	PUNCT
ftr-1851	1815	5	.	.	PUNCT
ftr-1851	1816	1	the	the	DET
ftr-1851	1816	2	revenue	revenue	NOUN
ftr-1851	1816	3	ruling	ruling	NOUN
ftr-1851	1816	4	applied	apply	VERB
ftr-1851	1816	5	the	the	DET
ftr-1851	1816	6	principles	principle	NOUN
ftr-1851	1816	7	developed	develop	VERB
ftr-1851	1816	8	in	in	ADP
ftr-1851	1816	9	rev	rev	PROPN
ftr-1851	1816	10	.	.	PROPN
ftr-1851	1816	11	rul	rul	PROPN
ftr-1851	1816	12	.	.	PUNCT
ftr-1851	1816	13	2003	2003	NUM
ftr-1851	1816	14	-	-	SYM
ftr-1851	1816	15	19,2003	19,2003	NUM
ftr-1851	1816	16	-	-	SYM
ftr-1851	1816	17	7	7	NUM
ftr-1851	1816	18	i.r.b	i.r.b	NOUN
ftr-1851	1816	19	.	.	PUNCT
ftr-1851	1817	1	468	468	NUM
ftr-1851	1817	2	(	(	PUNCT
ftr-1851	1817	3	2/18/03	2/18/03	NUM
ftr-1851	1817	4	)	)	PUNCT
ftr-1851	1817	5	,	,	PUNCT
ftr-1851	1817	6	to	to	ADP
ftr-1851	1817	7	the	the	DET
ftr-1851	1817	8	conversion	conversion	NOUN
ftr-1851	1817	9	of	of	ADP
ftr-1851	1817	10	mutual	mutual	ADJ
ftr-1851	1817	11	savings	saving	NOUN
ftr-1851	1817	12	banks	bank	NOUN
ftr-1851	1817	13	to	to	ADP
ftr-1851	1817	14	stock	stock	NOUN
ftr-1851	1817	15	banks	bank	NOUN
ftr-1851	1817	16	,	,	PUNCT
ftr-1851	1817	17	as	as	ADV
ftr-1851	1817	18	well	well	ADV
ftr-1851	1817	19	as	as	ADP
ftr-1851	1817	20	the	the	DET
ftr-1851	1817	21	adoption	adoption	NOUN
ftr-1851	1817	22	of	of	ADP
ftr-1851	1817	23	holding	hold	VERB
ftr-1851	1817	24	company	company	NOUN
ftr-1851	1817	25	structures	structure	NOUN
ftr-1851	1817	26	.	.	PUNCT
ftr-1851	1818	1	the	the	DET
ftr-1851	1818	2	initial	initial	ADJ
ftr-1851	1818	3	conversion	conversion	NOUN
ftr-1851	1818	4	and	and	CCONJ
ftr-1851	1818	5	creation	creation	NOUN
ftr-1851	1818	6	of	of	ADP
ftr-1851	1818	7	a	a	DET
ftr-1851	1818	8	holding	hold	VERB
ftr-1851	1818	9	company	company	NOUN
ftr-1851	1818	10	qualified	qualify	VERB
ftr-1851	1818	11	under	under	ADP
ftr-1851	1818	12	§	§	PROPN
ftr-1851	1818	13	351	351	NUM
ftr-1851	1818	14	and	and	CCONJ
ftr-1851	1818	15	under	under	ADP
ftr-1851	1818	16	§	§	PROPN
ftr-1851	1818	17	368(a)(1)(e	368(a)(1)(e	PROPN
ftr-1851	1818	18	)	)	PUNCT
ftr-1851	1818	19	and	and	CCONJ
ftr-1851	1818	20	(	(	PUNCT
ftr-1851	1818	21	f	f	X
ftr-1851	1818	22	)	)	PUNCT
ftr-1851	1818	23	.	.	PUNCT
ftr-1851	1819	1	*	*	PUNCT
ftr-1851	1820	1	but	but	CCONJ
ftr-1851	1820	2	in	in	ADP
ftr-1851	1820	3	situation	situation	NOUN
ftr-1851	1820	4	1	1	NUM
ftr-1851	1820	5	,	,	PUNCT
ftr-1851	1820	6	which	which	PRON
ftr-1851	1820	7	involved	involve	VERB
ftr-1851	1820	8	a	a	DET
ftr-1851	1820	9	reverse	reverse	ADJ
ftr-1851	1820	10	triangular	triangular	NOUN
ftr-1851	1820	11	merger	merger	NOUN
ftr-1851	1820	12	of	of	ADP
ftr-1851	1820	13	the	the	DET
ftr-1851	1820	14	stock	stock	NOUN
ftr-1851	1820	15	bank	bank	NOUN
ftr-1851	1820	16	,	,	PUNCT
ftr-1851	1820	17	into	into	ADP
ftr-1851	1820	18	which	which	PRON
ftr-1851	1820	19	the	the	DET
ftr-1851	1820	20	mutual	mutual	ADJ
ftr-1851	1820	21	bank	bank	NOUN
ftr-1851	1820	22	had	have	AUX
ftr-1851	1820	23	been	be	AUX
ftr-1851	1820	24	converted	convert	VERB
ftr-1851	1820	25	,	,	PUNCT
ftr-1851	1820	26	into	into	ADP
ftr-1851	1820	27	a	a	DET
ftr-1851	1820	28	transitory	transitory	ADJ
ftr-1851	1820	29	subsidiary	subsidiary	NOUN
ftr-1851	1820	30	of	of	ADP
ftr-1851	1820	31	the	the	DET
ftr-1851	1820	32	mutual	mutual	ADJ
ftr-1851	1820	33	holding	hold	VERB
ftr-1851	1820	34	company	company	NOUN
ftr-1851	1820	35	[	[	X
ftr-1851	1820	36	to	to	PART
ftr-1851	1820	37	invert	invert	VERB
ftr-1851	1820	38	the	the	DET
ftr-1851	1820	39	parent	parent	NOUN
ftr-1851	1820	40	-	-	PUNCT
ftr-1851	1820	41	subsidiary	subsidiary	NOUN
ftr-1851	1820	42	relationship	relationship	NOUN
ftr-1851	1820	43	of	of	ADP
ftr-1851	1820	44	the	the	DET
ftr-1851	1820	45	converted	converted	ADJ
ftr-1851	1820	46	mutual	mutual	ADJ
ftr-1851	1820	47	and	and	CCONJ
ftr-1851	1820	48	the	the	DET
ftr-1851	1820	49	mutual	mutual	ADJ
ftr-1851	1820	50	holding	hold	VERB
ftr-1851	1820	51	company	company	NOUN
ftr-1851	1820	52	]	]	PUNCT
ftr-1851	1820	53	followed	follow	VERB
ftr-1851	1820	54	by	by	ADP
ftr-1851	1820	55	a	a	DET
ftr-1851	1820	56	prearranged	prearranged	ADJ
ftr-1851	1820	57	drop	drop	NOUN
ftr-1851	1820	58	of	of	ADP
ftr-1851	1820	59	the	the	DET
ftr-1851	1820	60	stock	stock	NOUN
ftr-1851	1820	61	savings	savings	PROPN
ftr-1851	1820	62	bank	bank	PROPN
ftr-1851	1820	63	to	to	ADP
ftr-1851	1820	64	a	a	DET
ftr-1851	1820	65	stock	stock	NOUN
ftr-1851	1820	66	holding	hold	VERB
ftr-1851	1820	67	company	company	NOUN
ftr-1851	1820	68	[	[	X
ftr-1851	1820	69	more	more	ADJ
ftr-1851	1820	70	than	than	ADP
ftr-1851	1820	71	50	50	NUM
ftr-1851	1820	72	percent	percent	NOUN
ftr-1851	1820	73	,	,	PUNCT
ftr-1851	1820	74	but	but	CCONJ
ftr-1851	1820	75	less	less	ADJ
ftr-1851	1820	76	than	than	ADP
ftr-1851	1820	77	80	80	NUM
ftr-1851	1820	78	percent	percent	NOUN
ftr-1851	1820	79	of	of	ADP
ftr-1851	1820	80	the	the	DET
ftr-1851	1820	81	stock	stock	NOUN
ftr-1851	1820	82	of	of	ADP
ftr-1851	1820	83	which	which	PRON
ftr-1851	1820	84	was	be	AUX
ftr-1851	1820	85	owned	own	VERB
ftr-1851	1820	86	by	by	ADP
ftr-1851	1820	87	the	the	DET
ftr-1851	1820	88	mutual	mutual	ADJ
ftr-1851	1820	89	holding	hold	VERB
ftr-1851	1820	90	company	company	NOUN
ftr-1851	1820	91	]	]	PUNCT
ftr-1851	1820	92	,	,	PUNCT
ftr-1851	1820	93	the	the	DET
ftr-1851	1820	94	merger	merger	NOUN
ftr-1851	1820	95	was	be	AUX
ftr-1851	1820	96	not	not	PART
ftr-1851	1820	97	a	a	DET
ftr-1851	1820	98	reorganization	reorganization	NOUN
ftr-1851	1820	99	under	under	ADP
ftr-1851	1820	100	§	§	PROPN
ftr-1851	1820	101	368(a)(1)(b	368(a)(1)(b	PROPN
ftr-1851	1820	102	)	)	PUNCT
ftr-1851	1820	103	or	or	CCONJ
ftr-1851	1820	104	§	§	PROPN
ftr-1851	1820	105	368(a)(2)(e	368(a)(2)(e	PROPN
ftr-1851	1820	106	)	)	PUNCT
ftr-1851	1820	107	because	because	SCONJ
ftr-1851	1820	108	mutual	mutual	ADJ
ftr-1851	1820	109	holding	holding	NOUN
ftr-1851	1820	110	did	do	AUX
ftr-1851	1820	111	not	not	PART
ftr-1851	1820	112	control	control	VERB
ftr-1851	1820	113	stock	stock	NOUN
ftr-1851	1820	114	holding	holding	NOUN
ftr-1851	1820	115	.	.	PUNCT
ftr-1851	1821	1	however	however	ADV
ftr-1851	1821	2	,	,	PUNCT
ftr-1851	1821	3	because	because	SCONJ
ftr-1851	1821	4	pursuant	pursuant	ADJ
ftr-1851	1821	5	to	to	ADP
ftr-1851	1821	6	the	the	DET
ftr-1851	1821	7	integrated	integrate	VERB
ftr-1851	1821	8	plan	plan	NOUN
ftr-1851	1821	9	the	the	DET
ftr-1851	1821	10	stock	stock	NOUN
ftr-1851	1821	11	holding	hold	VERB
ftr-1851	1821	12	company	company	NOUN
ftr-1851	1821	13	had	have	AUX
ftr-1851	1821	14	issued	issue	VERB
ftr-1851	1821	15	more	more	ADJ
ftr-1851	1821	16	than	than	ADP
ftr-1851	1821	17	20	20	NUM
ftr-1851	1821	18	percent	percent	NOUN
ftr-1851	1821	19	but	but	CCONJ
ftr-1851	1821	20	less	less	ADJ
ftr-1851	1821	21	than	than	ADP
ftr-1851	1821	22	50	50	NUM
ftr-1851	1821	23	percent	percent	NOUN
ftr-1851	1821	24	of	of	ADP
ftr-1851	1821	25	its	its	PRON
ftr-1851	1821	26	common	common	ADJ
ftr-1851	1821	27	stock	stock	NOUN
ftr-1851	1821	28	to	to	ADP
ftr-1851	1821	29	the	the	DET
ftr-1851	1821	30	public	public	NOUN
ftr-1851	1821	31	in	in	ADP
ftr-1851	1821	32	a	a	DET
ftr-1851	1821	33	qualified	qualified	ADJ
ftr-1851	1821	34	underwriting	underwriting	NOUN
ftr-1851	1821	35	transaction	transaction	NOUN
ftr-1851	1821	36	[	[	X
ftr-1851	1821	37	as	as	SCONJ
ftr-1851	1821	38	defined	define	VERB
ftr-1851	1821	39	in	in	ADP
ftr-1851	1821	40	reg	reg	NOUN
ftr-1851	1821	41	.	.	PUNCT
ftr-1851	1822	1	§	§	PROPN
ftr-1851	1822	2	1.35	1.35	NUM
ftr-1851	1822	3	1	1	NUM
ftr-1851	1822	4	-	-	SYM
ftr-1851	1822	5	1	1	NUM
ftr-1851	1822	6	(	(	PUNCT
ftr-1851	1822	7	a)(3	a)(3	NOUN
ftr-1851	1822	8	)	)	PUNCT
ftr-1851	1822	9	]	]	PUNCT
ftr-1851	1822	10	,	,	PUNCT
ftr-1851	1822	11	the	the	DET
ftr-1851	1822	12	merger	merger	NOUN
ftr-1851	1822	13	transfer	transfer	NOUN
ftr-1851	1822	14	was	be	AUX
ftr-1851	1822	15	entitled	entitle	VERB
ftr-1851	1822	16	to	to	ADP
ftr-1851	1822	17	nonrecognition	nonrecognition	NOUN
ftr-1851	1822	18	under	under	ADP
ftr-1851	1822	19	§	§	PROPN
ftr-1851	1822	20	351	351	NUM
ftr-1851	1822	21	.	.	PUNCT
ftr-1851	1823	1	*	*	PUNCT
ftr-1851	1823	2	in	in	ADP
ftr-1851	1823	3	situation	situation	NOUN
ftr-1851	1823	4	2	2	NUM
ftr-1851	1823	5	,	,	PUNCT
ftr-1851	1823	6	not	not	PART
ftr-1851	1823	7	more	more	ADJ
ftr-1851	1823	8	than	than	ADP
ftr-1851	1823	9	20	20	NUM
ftr-1851	1823	10	percent	percent	NOUN
ftr-1851	1823	11	of	of	ADP
ftr-1851	1823	12	the	the	DET
ftr-1851	1823	13	stock	stock	NOUN
ftr-1851	1823	14	of	of	ADP
ftr-1851	1823	15	stock	stock	NOUN
ftr-1851	1823	16	holding	hold	VERB
ftr-1851	1823	17	company	company	NOUN
ftr-1851	1823	18	was	be	AUX
ftr-1851	1823	19	issued	issue	VERB
ftr-1851	1823	20	to	to	ADP
ftr-1851	1823	21	the	the	DET
ftr-1851	1823	22	public	public	NOUN
ftr-1851	1823	23	.	.	PUNCT
ftr-1851	1824	1	in	in	ADP
ftr-1851	1824	2	that	that	DET
ftr-1851	1824	3	situation	situation	NOUN
ftr-1851	1824	4	,	,	PUNCT
ftr-1851	1824	5	the	the	DET
ftr-1851	1824	6	merger	merger	NOUN
ftr-1851	1824	7	qualified	qualify	VERB
ftr-1851	1824	8	under	under	ADP
ftr-1851	1824	9	both	both	DET
ftr-1851	1824	10	§	§	PROPN
ftr-1851	1824	11	368(a)(1)(b	368(a)(1)(b	PROPN
ftr-1851	1824	12	)	)	PUNCT
ftr-1851	1824	13	and	and	CCONJ
ftr-1851	1824	14	§	§	PROPN
ftr-1851	1824	15	368(a)(2)(e	368(a)(2)(e	PROPN
ftr-1851	1824	16	)	)	PUNCT
ftr-1851	1824	17	.	.	PUNCT
ftr-1851	1825	1	6	6	X
ftr-1851	1825	2	.	.	X
ftr-1851	1825	3	turning	turn	VERB
ftr-1851	1825	4	off	off	ADP
ftr-1851	1825	5	the	the	DET
ftr-1851	1825	6	step	step	NOUN
ftr-1851	1825	7	transaction	transaction	NOUN
ftr-1851	1825	8	doctrine	doctrine	NOUN
ftr-1851	1825	9	when	when	SCONJ
ftr-1851	1825	10	the	the	DET
ftr-1851	1825	11	acquirer	acquirer	NOUN
ftr-1851	1825	12	so	so	ADV
ftr-1851	1825	13	chooses	choose	VERB
ftr-1851	1825	14	.	.	PUNCT
ftr-1851	1826	1	t.d	t.d	PROPN
ftr-1851	1826	2	.	.	PROPN
ftr-1851	1826	3	9071	9071	NUM
ftr-1851	1826	4	,	,	PUNCT
ftr-1851	1826	5	effect	effect	NOUN
ftr-1851	1826	6	of	of	ADP
ftr-1851	1826	7	elections	election	NOUN
ftr-1851	1826	8	in	in	ADP
ftr-1851	1826	9	certain	certain	ADJ
ftr-1851	1826	10	multi	multi	ADJ
ftr-1851	1826	11	-	-	ADJ
ftr-1851	1826	12	step	step	ADJ
ftr-1851	1826	13	transactions	transaction	NOUN
ftr-1851	1826	14	,	,	PUNCT
ftr-1851	1826	15	68	68	NUM
ftr-1851	1826	16	f.r	f.r	NOUN
ftr-1851	1826	17	.	.	NOUN
ftr-1851	1826	18	40766	40766	NUM
ftr-1851	1826	19	(	(	PUNCT
ftr-1851	1826	20	7/9/03	7/9/03	NUM
ftr-1851	1826	21	)	)	PUNCT
ftr-1851	1826	22	.	.	PUNCT
ftr-1851	1827	1	temp	temp	NOUN
ftr-1851	1827	2	.	.	PUNCT
ftr-1851	1828	1	reg	reg	PROPN
ftr-1851	1828	2	.	.	PUNCT
ftr-1851	1829	1	§	§	NOUN
ftr-1851	1829	2	1.338(h)(10)-1ot(c)(2	1.338(h)(10)-1ot(c)(2	NUM
ftr-1851	1829	3	)	)	PUNCT
ftr-1851	1829	4	provides	provide	VERB
ftr-1851	1829	5	that	that	SCONJ
ftr-1851	1829	6	the	the	DET
ftr-1851	1829	7	step	step	NOUN
ftr-1851	1829	8	transaction	transaction	NOUN
ftr-1851	1829	9	doctrine	doctrine	NOUN
ftr-1851	1829	10	will	will	AUX
ftr-1851	1829	11	not	not	PART
ftr-1851	1829	12	be	be	AUX
ftr-1851	1829	13	applied	apply	VERB
ftr-1851	1829	14	if	if	SCONJ
ftr-1851	1829	15	a	a	DET
ftr-1851	1829	16	taxpayer	taxpayer	NOUN
ftr-1851	1829	17	makes	make	VERB
ftr-1851	1829	18	a	a	DET
ftr-1851	1829	19	valid	valid	ADJ
ftr-1851	1829	20	§	§	NOUN
ftr-1851	1829	21	338(h)(10	338(h)(10	NUM
ftr-1851	1829	22	)	)	PUNCT
ftr-1851	1829	23	election	election	NOUN
ftr-1851	1829	24	with	with	ADP
ftr-1851	1829	25	respect	respect	NOUN
ftr-1851	1829	26	to	to	ADP
ftr-1851	1829	27	a	a	DET
ftr-1851	1829	28	stock	stock	NOUN
ftr-1851	1829	29	acquisition	acquisition	NOUN
ftr-1851	1829	30	that	that	SCONJ
ftr-1851	1829	31	,	,	PUNCT
ftr-1851	1829	32	standing	stand	VERB
ftr-1851	1829	33	alone	alone	ADV
ftr-1851	1829	34	,	,	PUNCT
ftr-1851	1829	35	is	be	AUX
ftr-1851	1829	36	a	a	DET
ftr-1851	1829	37	qualified	qualified	ADJ
ftr-1851	1829	38	stock	stock	NOUN
ftr-1851	1829	39	purchase	purchase	NOUN
ftr-1851	1829	40	,	,	PUNCT
ftr-1851	1829	41	even	even	ADV
ftr-1851	1829	42	if	if	SCONJ
ftr-1851	1829	43	the	the	DET
ftr-1851	1829	44	transaction	transaction	NOUN
ftr-1851	1829	45	is	be	AUX
ftr-1851	1829	46	part	part	NOUN
ftr-1851	1829	47	of	of	ADP
ftr-1851	1829	48	a	a	DET
ftr-1851	1829	49	multi	multi	ADJ
ftr-1851	1829	50	-	-	ADJ
ftr-1851	1829	51	step	step	ADJ
ftr-1851	1829	52	transaction	transaction	NOUN
ftr-1851	1829	53	that	that	PRON
ftr-1851	1829	54	would	would	AUX
ftr-1851	1829	55	otherwise	otherwise	ADV
ftr-1851	1829	56	qualify	qualify	VERB
ftr-1851	1829	57	as	as	ADP
ftr-1851	1829	58	a	a	DET
ftr-1851	1829	59	reorganization	reorganization	NOUN
ftr-1851	1829	60	.	.	PUNCT
ftr-1851	1830	1	the	the	DET
ftr-1851	1830	2	effective	effective	ADJ
ftr-1851	1830	3	date	date	NOUN
ftr-1851	1830	4	of	of	ADP
ftr-1851	1830	5	these	these	DET
ftr-1851	1830	6	temporary	temporary	ADJ
ftr-1851	1830	7	regulations	regulation	NOUN
ftr-1851	1830	8	is	be	AUX
ftr-1851	1830	9	7/9/03	7/9/03	NUM
ftr-1851	1830	10	.	.	PUNCT
ftr-1851	1831	1	see	see	VERB
ftr-1851	1831	2	also	also	ADV
ftr-1851	1831	3	,	,	PUNCT
ftr-1851	1831	4	reg-143679	reg-143679	NOUN
ftr-1851	1831	5	-	-	PUNCT
ftr-1851	1831	6	02	02	NUM
ftr-1851	1831	7	,	,	PUNCT
ftr-1851	1831	8	for	for	ADP
ftr-1851	1831	9	proposed	propose	VERB
ftr-1851	1831	10	regulations	regulation	NOUN
ftr-1851	1831	11	that	that	PRON
ftr-1851	1831	12	mirror	mirror	VERB
ftr-1851	1831	13	the	the	DET
ftr-1851	1831	14	temporary	temporary	ADJ
ftr-1851	1831	15	regulations	regulation	NOUN
ftr-1851	1831	16	.	.	PUNCT
ftr-1851	1832	1	the	the	DET
ftr-1851	1832	2	principles	principle	NOUN
ftr-1851	1832	3	underlying	underlie	VERB
ftr-1851	1832	4	rev	rev	PROPN
ftr-1851	1832	5	.	.	PUNCT
ftr-1851	1832	6	rul	rul	PROPN
ftr-1851	1832	7	.	.	PUNCT
ftr-1851	1832	8	2001	2001	NUM
ftr-1851	1832	9	-	-	SYM
ftr-1851	1832	10	46	46	NUM
ftr-1851	1832	11	,	,	PUNCT
ftr-1851	1832	12	2001	2001	NUM
ftr-1851	1832	13	-	-	SYM
ftr-1851	1832	14	2	2	NUM
ftr-1851	1832	15	c.b	c.b	PROPN
ftr-1851	1832	16	.	.	PROPN
ftr-1851	1832	17	321	321	NUM
ftr-1851	1832	18	,	,	PUNCT
ftr-1851	1832	19	are	be	AUX
ftr-1851	1832	20	reflected	reflect	VERB
ftr-1851	1832	21	in	in	ADP
ftr-1851	1832	22	these	these	DET
ftr-1851	1832	23	regulations	regulation	NOUN
ftr-1851	1832	24	.	.	PUNCT
ftr-1851	1833	1	[	[	X
ftr-1851	1833	2	vol.6	vol.6	NUM
ftr-1851	1833	3	:	:	PUNCT
ftr-1851	1833	4	si	si	PROPN
ftr-1851	1833	5	recent	recent	ADJ
ftr-1851	1833	6	developments	development	NOUN
ftr-1851	1833	7	in	in	ADP
ftr-1851	1833	8	federal	federal	ADJ
ftr-1851	1833	9	income	income	NOUN
ftr-1851	1833	10	taxation	taxation	NOUN
ftr-1851	1833	11	g.	g.	PROPN
ftr-1851	1833	12	corporate	corporate	ADJ
ftr-1851	1833	13	divisions	division	NOUN
ftr-1851	1833	14	1	1	NUM
ftr-1851	1833	15	.	.	PUNCT
ftr-1851	1834	1	does	do	AUX
ftr-1851	1834	2	this	this	DET
ftr-1851	1834	3	ruling	ruling	NOUN
ftr-1851	1834	4	apply	apply	VERB
ftr-1851	1834	5	when	when	SCONJ
ftr-1851	1834	6	the	the	DET
ftr-1851	1834	7	geo	geo	PROPN
ftr-1851	1834	8	dealer	dealer	NOUN
ftr-1851	1834	9	buys	buy	VERB
ftr-1851	1834	10	a	a	DET
ftr-1851	1834	11	mercedes	mercede	NOUN
ftr-1851	1834	12	dealership	dealership	NOUN
ftr-1851	1834	13	?	?	PUNCT
ftr-1851	1835	1	rev	rev	PROPN
ftr-1851	1835	2	.	.	PUNCT
ftr-1851	1836	1	rul	rul	PROPN
ftr-1851	1836	2	.	.	PUNCT
ftr-1851	1836	3	2003	2003	NUM
ftr-1851	1836	4	-	-	SYM
ftr-1851	1836	5	18,2003	18,2003	NUM
ftr-1851	1836	6	-	-	SYM
ftr-1851	1836	7	7	7	NUM
ftr-1851	1836	8	i.r.b	i.r.b	NOUN
ftr-1851	1836	9	.	.	PUNCT
ftr-1851	1837	1	467	467	NUM
ftr-1851	1837	2	(	(	PUNCT
ftr-1851	1837	3	1/22/03	1/22/03	NUM
ftr-1851	1837	4	)	)	PUNCT
ftr-1851	1837	5	.	.	PUNCT
ftr-1851	1838	1	this	this	PRON
ftr-1851	1838	2	rulinglheld	rulinglheld	VERB
ftr-1851	1838	3	that	that	SCONJ
ftr-1851	1838	4	the	the	DET
ftr-1851	1838	5	taxable	taxable	ADJ
ftr-1851	1838	6	acquisition	acquisition	NOUN
ftr-1851	1838	7	of	of	ADP
ftr-1851	1838	8	a	a	DET
ftr-1851	1838	9	franchise	franchise	NOUN
ftr-1851	1838	10	to	to	PART
ftr-1851	1838	11	sell	sell	VERB
ftr-1851	1838	12	and	and	CCONJ
ftr-1851	1838	13	service	service	NOUN
ftr-1851	1838	14	brand	brand	NOUN
ftr-1851	1838	15	y	y	PROPN
ftr-1851	1838	16	automobiles	automobile	NOUN
ftr-1851	1838	17	and	and	CCONJ
ftr-1851	1838	18	the	the	DET
ftr-1851	1838	19	assets	asset	NOUN
ftr-1851	1838	20	to	to	PART
ftr-1851	1838	21	operate	operate	VERB
ftr-1851	1838	22	the	the	DET
ftr-1851	1838	23	franchise	franchise	NOUN
ftr-1851	1838	24	by	by	ADP
ftr-1851	1838	25	a	a	DET
ftr-1851	1838	26	corporation	corporation	NOUN
ftr-1851	1838	27	that	that	PRON
ftr-1851	1838	28	had	have	VERB
ftr-1851	1838	29	a	a	DET
ftr-1851	1838	30	five	five	NUM
ftr-1851	1838	31	-	-	PUNCT
ftr-1851	1838	32	year	year	NOUN
ftr-1851	1838	33	history	history	NOUN
ftr-1851	1838	34	of	of	ADP
ftr-1851	1838	35	being	be	AUX
ftr-1851	1838	36	a	a	DET
ftr-1851	1838	37	dealer	dealer	NOUN
ftr-1851	1838	38	of	of	ADP
ftr-1851	1838	39	brand	brand	NOUN
ftr-1851	1838	40	x	x	PUNCT
ftr-1851	1838	41	automobiles	automobile	NOUN
ftr-1851	1838	42	constituted	constitute	VERB
ftr-1851	1838	43	an	an	DET
ftr-1851	1838	44	expansion	expansion	NOUN
ftr-1851	1838	45	of	of	ADP
ftr-1851	1838	46	the	the	DET
ftr-1851	1838	47	brand	brand	NOUN
ftr-1851	1838	48	x	x	NOUN
ftr-1851	1838	49	business	business	NOUN
ftr-1851	1838	50	rather	rather	ADV
ftr-1851	1838	51	than	than	ADP
ftr-1851	1838	52	the	the	DET
ftr-1851	1838	53	acquisition	acquisition	NOUN
ftr-1851	1838	54	of	of	ADP
ftr-1851	1838	55	a	a	DET
ftr-1851	1838	56	new	new	ADJ
ftr-1851	1838	57	or	or	CCONJ
ftr-1851	1838	58	different	different	ADJ
ftr-1851	1838	59	business	business	NOUN
ftr-1851	1838	60	under	under	ADP
ftr-1851	1838	61	reg	reg	NOUN
ftr-1851	1838	62	.	.	PUNCT
ftr-1851	1839	1	§	§	VERB
ftr-1851	1839	2	1.355	1.355	NUM
ftr-1851	1839	3	-	-	SYM
ftr-1851	1839	4	3(b)(3)(ii	3(b)(3)(ii	NUM
ftr-1851	1839	5	)	)	PUNCT
ftr-1851	1839	6	.	.	PUNCT
ftr-1851	1840	1	the	the	DET
ftr-1851	1840	2	facts	fact	NOUN
ftr-1851	1840	3	of	of	ADP
ftr-1851	1840	4	the	the	DET
ftr-1851	1840	5	ruling	rule	VERB
ftr-1851	1840	6	state	state	NOUN
ftr-1851	1840	7	that	that	SCONJ
ftr-1851	1840	8	the	the	DET
ftr-1851	1840	9	brand	brand	NOUN
ftr-1851	1840	10	x	x	PUNCT
ftr-1851	1840	11	and	and	CCONJ
ftr-1851	1840	12	brand	brand	NOUN
ftr-1851	1840	13	y	y	PROPN
ftr-1851	1840	14	dealership	dealership	NOUN
ftr-1851	1840	15	businesses	business	NOUN
ftr-1851	1840	16	were	be	AUX
ftr-1851	1840	17	conducted	conduct	VERB
ftr-1851	1840	18	on	on	ADP
ftr-1851	1840	19	adjacentleaseholds	adjacentleasehold	NOUN
ftr-1851	1840	20	,	,	PUNCT
ftr-1851	1840	21	but	but	CCONJ
ftr-1851	1840	22	the	the	DET
ftr-1851	1840	23	analysis	analysis	NOUN
ftr-1851	1840	24	does	do	AUX
ftr-1851	1840	25	not	not	PART
ftr-1851	1840	26	pursue	pursue	VERB
ftr-1851	1840	27	this	this	DET
ftr-1851	1840	28	fact	fact	NOUN
ftr-1851	1840	29	.	.	PUNCT
ftr-1851	1841	1	the	the	DET
ftr-1851	1841	2	analysis	analysis	NOUN
ftr-1851	1841	3	states	state	VERB
ftr-1851	1841	4	:	:	PUNCT
ftr-1851	1842	1	[	[	X
ftr-1851	1842	2	b]ecause	b]ecause	X
ftr-1851	1842	3	(	(	PUNCT
ftr-1851	1842	4	i	i	NOUN
ftr-1851	1842	5	)	)	PUNCT
ftr-1851	1842	6	the	the	DET
ftr-1851	1842	7	product	product	NOUN
ftr-1851	1842	8	of	of	ADP
ftr-1851	1842	9	the	the	DET
ftr-1851	1842	10	brand	brand	NOUN
ftr-1851	1842	11	x	x	PUNCT
ftr-1851	1842	12	automobile	automobile	NOUN
ftr-1851	1842	13	dealership	dealership	NOUN
ftr-1851	1842	14	is	be	AUX
ftr-1851	1842	15	similar	similar	ADJ
ftr-1851	1842	16	to	to	ADP
ftr-1851	1842	17	the	the	DET
ftr-1851	1842	18	product	product	NOUN
ftr-1851	1842	19	of	of	ADP
ftr-1851	1842	20	the	the	DET
ftr-1851	1842	21	brand	brand	NOUN
ftr-1851	1842	22	y	y	PROPN
ftr-1851	1842	23	automobile	automobile	NOUN
ftr-1851	1842	24	dealership	dealership	NOUN
ftr-1851	1842	25	,	,	PUNCT
ftr-1851	1842	26	(	(	PUNCT
ftr-1851	1842	27	ii	ii	NOUN
ftr-1851	1842	28	)	)	PUNCT
ftr-1851	1842	29	the	the	DET
ftr-1851	1842	30	business	business	NOUN
ftr-1851	1842	31	activities	activity	NOUN
ftr-1851	1842	32	associated	associate	VERB
ftr-1851	1842	33	with	with	ADP
ftr-1851	1842	34	the	the	DET
ftr-1851	1842	35	operation	operation	NOUN
ftr-1851	1842	36	of	of	ADP
ftr-1851	1842	37	the	the	DET
ftr-1851	1842	38	brand	brand	NOUN
ftr-1851	1842	39	x	x	PUNCT
ftr-1851	1842	40	automobile	automobile	NOUN
ftr-1851	1842	41	dealership	dealership	NOUN
ftr-1851	1842	42	(	(	PUNCT
ftr-1851	1842	43	i.e.	i.e.	X
ftr-1851	1842	44	,	,	PUNCT
ftr-1851	1842	45	sales	sale	NOUN
ftr-1851	1842	46	and	and	CCONJ
ftr-1851	1842	47	service	service	NOUN
ftr-1851	1842	48	)	)	PUNCT
ftr-1851	1842	49	are	be	AUX
ftr-1851	1842	50	the	the	DET
ftr-1851	1842	51	same	same	ADJ
ftr-1851	1842	52	as	as	ADP
ftr-1851	1842	53	the	the	DET
ftr-1851	1842	54	business	business	NOUN
ftr-1851	1842	55	activities	activity	NOUN
ftr-1851	1842	56	associated	associate	VERB
ftr-1851	1842	57	with	with	ADP
ftr-1851	1842	58	the	the	DET
ftr-1851	1842	59	operation	operation	NOUN
ftr-1851	1842	60	of	of	ADP
ftr-1851	1842	61	the	the	DET
ftr-1851	1842	62	brand	brand	NOUN
ftr-1851	1842	63	y	y	PROPN
ftr-1851	1842	64	automobile	automobile	NOUN
ftr-1851	1842	65	dealership	dealership	NOUN
ftr-1851	1842	66	,	,	PUNCT
ftr-1851	1842	67	and	and	CCONJ
ftr-1851	1842	68	(	(	PUNCT
ftr-1851	1842	69	iii	iii	X
ftr-1851	1842	70	)	)	PUNCT
ftr-1851	1842	71	the	the	DET
ftr-1851	1842	72	operation	operation	NOUN
ftr-1851	1842	73	of	of	ADP
ftr-1851	1842	74	the	the	DET
ftr-1851	1842	75	brand	brand	NOUN
ftr-1851	1842	76	y	y	PROPN
ftr-1851	1842	77	automobile	automobile	NOUN
ftr-1851	1842	78	dealership	dealership	NOUN
ftr-1851	1842	79	involves	involve	VERB
ftr-1851	1842	80	the	the	DET
ftr-1851	1842	81	use	use	NOUN
ftr-1851	1842	82	of	of	ADP
ftr-1851	1842	83	the	the	DET
ftr-1851	1842	84	experience	experience	NOUN
ftr-1851	1842	85	and	and	CCONJ
ftr-1851	1842	86	know	know	NOUN
ftr-1851	1842	87	-	-	PUNCT
ftr-1851	1842	88	how	how	SCONJ
ftr-1851	1842	89	that	that	SCONJ
ftr-1851	1842	90	d	d	NOUN
ftr-1851	1842	91	developed	develop	VERB
ftr-1851	1842	92	in	in	ADP
ftr-1851	1842	93	the	the	DET
ftr-1851	1842	94	operation	operation	NOUN
ftr-1851	1842	95	of	of	ADP
ftr-1851	1842	96	the	the	DET
ftr-1851	1842	97	brand	brand	NOUN
ftr-1851	1842	98	x	x	PUNCT
ftr-1851	1842	99	automobile	automobile	NOUN
ftr-1851	1842	100	dealership	dealership	NOUN
ftr-1851	1842	101	,	,	PUNCT
ftr-1851	1842	102	the	the	DET
ftr-1851	1842	103	brand	brand	NOUN
ftr-1851	1842	104	y	y	PROPN
ftr-1851	1842	105	automobile	automobile	NOUN
ftr-1851	1842	106	dealership	dealership	NOUN
ftr-1851	1842	107	is	be	AUX
ftr-1851	1842	108	in	in	ADP
ftr-1851	1842	109	the	the	DET
ftr-1851	1842	110	same	same	ADJ
ftr-1851	1842	111	line	line	NOUN
ftr-1851	1842	112	of	of	ADP
ftr-1851	1842	113	business	business	NOUN
ftr-1851	1842	114	as	as	SCONJ
ftr-1851	1842	115	the	the	DET
ftr-1851	1842	116	brand	brand	NOUN
ftr-1851	1842	117	x	x	PUNCT
ftr-1851	1842	118	dealership	dealership	NOUN
ftr-1851	1842	119	and	and	CCONJ
ftr-1851	1842	120	its	its	PRON
ftr-1851	1842	121	acquisition	acquisition	NOUN
ftr-1851	1842	122	does	do	AUX
ftr-1851	1842	123	not	not	PART
ftr-1851	1842	124	constitute	constitute	VERB
ftr-1851	1842	125	the	the	DET
ftr-1851	1842	126	acquisition	acquisition	NOUN
ftr-1851	1842	127	of	of	ADP
ftr-1851	1842	128	a	a	DET
ftr-1851	1842	129	new	new	ADJ
ftr-1851	1842	130	or	or	CCONJ
ftr-1851	1842	131	different	different	ADJ
ftr-1851	1842	132	business	business	NOUN
ftr-1851	1842	133	....	....	PUNCT
ftr-1851	1842	134	0	0	NUM
ftr-1851	1842	135	rev	rev	PROPN
ftr-1851	1842	136	.	.	PUNCT
ftr-1851	1843	1	rul	rul	PROPN
ftr-1851	1843	2	.	.	PUNCT
ftr-1851	1844	1	57	57	NUM
ftr-1851	1844	2	-	-	SYM
ftr-1851	1844	3	190,1957	190,1957	NUM
ftr-1851	1844	4	-	-	SYM
ftr-1851	1844	5	1	1	NUM
ftr-1851	1844	6	c.b	c.b	PROPN
ftr-1851	1844	7	.	.	PROPN
ftr-1851	1844	8	121	121	NUM
ftr-1851	1844	9	was	be	AUX
ftr-1851	1844	10	obsoleted	obsolete	VERB
ftr-1851	1844	11	.	.	PUNCT
ftr-1851	1844	12	0	0	PUNCT
ftr-1851	1845	1	althoughthe	althoughthe	DET
ftr-1851	1845	2	quoted	quote	VERB
ftr-1851	1845	3	language	language	NOUN
ftr-1851	1845	4	mightbe	mightbe	NOUN
ftr-1851	1845	5	read	read	VERB
ftr-1851	1845	6	as	as	ADP
ftr-1851	1845	7	a	a	DET
ftr-1851	1845	8	factual	factual	ADJ
ftr-1851	1845	9	conclusion	conclusion	NOUN
ftr-1851	1845	10	that	that	SCONJ
ftr-1851	1845	11	the	the	DET
ftr-1851	1845	12	specific	specific	ADJ
ftr-1851	1845	13	cars	car	NOUN
ftr-1851	1845	14	involved	involve	VERB
ftr-1851	1845	15	were	be	AUX
ftr-1851	1845	16	similar	similar	ADJ
ftr-1851	1845	17	,	,	PUNCT
ftr-1851	1845	18	e.g.	e.g.	ADV
ftr-1851	1845	19	,	,	PUNCT
ftr-1851	1845	20	toyotas	toyota	NOUN
ftr-1851	1845	21	and	and	CCONJ
ftr-1851	1845	22	hondas	hondas	PROPN
ftr-1851	1845	23	,	,	PUNCT
ftr-1851	1845	24	irs	irs	PROPN
ftr-1851	1845	25	chief	chief	ADJ
ftr-1851	1845	26	counsel	counsel	NOUN
ftr-1851	1845	27	's	's	PART
ftr-1851	1845	28	office	office	NOUN
ftr-1851	1845	29	views	view	VERB
ftr-1851	1845	30	it	it	PRON
ftr-1851	1845	31	as	as	ADP
ftr-1851	1845	32	a	a	DET
ftr-1851	1845	33	conclusion	conclusion	NOUN
ftr-1851	1845	34	of	of	ADP
ftr-1851	1845	35	law	law	NOUN
ftr-1851	1845	36	,	,	PUNCT
ftr-1851	1845	37	e.g.	e.g.	ADV
ftr-1851	1845	38	,	,	PUNCT
ftr-1851	1845	39	geos	geo	NOUN
ftr-1851	1845	40	are	be	AUX
ftr-1851	1845	41	the	the	DET
ftr-1851	1845	42	same	same	ADJ
ftr-1851	1845	43	as	as	ADP
ftr-1851	1845	44	mercedes	mercede	NOUN
ftr-1851	1845	45	.	.	PUNCT
ftr-1851	1846	1	2	2	X
ftr-1851	1846	2	.	.	X
ftr-1851	1846	3	bricks	brick	NOUN
ftr-1851	1846	4	to	to	PART
ftr-1851	1846	5	clicks	click	VERB
ftr-1851	1846	6	business	business	NOUN
ftr-1851	1846	7	expansion	expansion	NOUN
ftr-1851	1846	8	passes	pass	VERB
ftr-1851	1846	9	the	the	DET
ftr-1851	1846	10	smoake	smoake	ADJ
ftr-1851	1846	11	test	test	NOUN
ftr-1851	1846	12	.	.	PUNCT
ftr-1851	1846	13	'	'	PUNCT
ftr-1851	1847	1	rev	rev	PROPN
ftr-1851	1847	2	.	.	PROPN
ftr-1851	1848	1	rul	rul	PROPN
ftr-1851	1848	2	.	.	PUNCT
ftr-1851	1848	3	2003	2003	NUM
ftr-1851	1848	4	-	-	SYM
ftr-1851	1848	5	38	38	NUM
ftr-1851	1848	6	,	,	PUNCT
ftr-1851	1848	7	2003	2003	NUM
ftr-1851	1848	8	-	-	SYM
ftr-1851	1848	9	17	17	NUM
ftr-1851	1848	10	i.r.b	i.r.b	NOUN
ftr-1851	1848	11	.	.	PUNCT
ftr-1851	1849	1	811	811	NUM
ftr-1851	1849	2	(	(	PUNCT
ftr-1851	1849	3	4/28/03	4/28/03	PROPN
ftr-1851	1849	4	)	)	PUNCT
ftr-1851	1849	5	.	.	PUNCT
ftr-1851	1850	1	corporation	corporation	NOUN
ftr-1851	1850	2	d	d	PROPN
ftr-1851	1850	3	operated	operate	VERB
ftr-1851	1850	4	a	a	DET
ftr-1851	1850	5	retail	retail	ADJ
ftr-1851	1850	6	shoe	shoe	NOUN
ftr-1851	1850	7	store	store	NOUN
ftr-1851	1850	8	business	business	NOUN
ftr-1851	1850	9	in	in	ADP
ftr-1851	1850	10	shopping	shopping	NOUN
ftr-1851	1850	11	malls	mall	NOUN
ftr-1851	1850	12	and	and	CCONJ
ftr-1851	1850	13	other	other	ADJ
ftr-1851	1850	14	locations	location	NOUN
ftr-1851	1850	15	,	,	PUNCT
ftr-1851	1850	16	under	under	ADP
ftr-1851	1850	17	the	the	DET
ftr-1851	1850	18	name	name	NOUN
ftr-1851	1850	19	"	"	PUNCT
ftr-1851	1850	20	d	d	NOUN
ftr-1851	1850	21	"	"	PUNCT
ftr-1851	1850	22	for	for	ADP
ftr-1851	1850	23	more	more	ADJ
ftr-1851	1850	24	than	than	ADP
ftr-1851	1850	25	five	five	NUM
ftr-1851	1850	26	years	year	NOUN
ftr-1851	1850	27	.	.	PUNCT
ftr-1851	1851	1	d	d	PRON
ftr-1851	1851	2	's	's	PART
ftr-1851	1851	3	business	business	NOUN
ftr-1851	1851	4	enjoyed	enjoy	VERB
ftr-1851	1851	5	favorable	favorable	ADJ
ftr-1851	1851	6	name	name	NOUN
ftr-1851	1851	7	recognition	recognition	NOUN
ftr-1851	1851	8	,	,	PUNCT
ftr-1851	1851	9	customer	customer	NOUN
ftr-1851	1851	10	loyalty	loyalty	NOUN
ftr-1851	1851	11	,	,	PUNCT
ftr-1851	1851	12	and	and	CCONJ
ftr-1851	1851	13	goodwill	goodwill	NOUN
ftr-1851	1851	14	in	in	ADP
ftr-1851	1851	15	the	the	DET
ftr-1851	1851	16	retail	retail	ADJ
ftr-1851	1851	17	shoe	shoe	NOUN
ftr-1851	1851	18	market	market	NOUN
ftr-1851	1851	19	.	.	PUNCT
ftr-1851	1852	1	d	d	PROPN
ftr-1851	1852	2	created	create	VERB
ftr-1851	1852	3	an	an	DET
ftr-1851	1852	4	internet	internet	NOUN
ftr-1851	1852	5	web	web	NOUN
ftr-1851	1852	6	site	site	NOUN
ftr-1851	1852	7	and	and	CCONJ
ftr-1851	1852	8	began	begin	VERB
ftr-1851	1852	9	selling	sell	VERB
ftr-1851	1852	10	shoes	shoe	NOUN
ftr-1851	1852	11	at	at	ADP
ftr-1851	1852	12	retail	retail	NOUN
ftr-1851	1852	13	through	through	ADP
ftr-1851	1852	14	the	the	DET
ftr-1851	1852	15	internt	internt	NOUN
ftr-1851	1852	16	.	.	PUNCT
ftr-1851	1853	1	to	to	PART
ftr-1851	1853	2	take	take	VERB
ftr-1851	1853	3	advantage	advantage	NOUN
ftr-1851	1853	4	of	of	ADP
ftr-1851	1853	5	d	d	PROPN
ftr-1851	1853	6	's	's	PART
ftr-1851	1853	7	name	name	NOUN
ftr-1851	1853	8	recognition	recognition	NOUN
ftr-1851	1853	9	,	,	PUNCT
ftr-1851	1853	10	customer	customer	NOUN
ftr-1851	1853	11	loyalty	loyalty	NOUN
ftr-1851	1853	12	,	,	PUNCT
ftr-1851	1853	13	and	and	CCONJ
ftr-1851	1853	14	established	establish	VERB
ftr-1851	1853	15	goodwill	goodwill	NOUN
ftr-1851	1853	16	,	,	PUNCT
ftr-1851	1853	17	and	and	CCONJ
ftr-1851	1853	18	to	to	PART
ftr-1851	1853	19	enhance	enhance	VERB
ftr-1851	1853	20	the	the	DET
ftr-1851	1853	21	web	web	NOUN
ftr-1851	1853	22	site	site	NOUN
ftr-1851	1853	23	's	's	PART
ftr-1851	1853	24	chances	chance	NOUN
ftr-1851	1853	25	for	for	ADP
ftr-1851	1853	26	success	success	NOUN
ftr-1851	1853	27	,	,	PUNCT
ftr-1851	1853	28	the	the	DET
ftr-1851	1853	29	web	web	NOUN
ftr-1851	1853	30	site	site	NOUN
ftr-1851	1853	31	was	be	AUX
ftr-1851	1853	32	named	name	VERB
ftr-1851	1853	33	"	"	PUNCT
ftr-1851	1853	34	d.com	d.com	PROPN
ftr-1851	1853	35	,	,	PUNCT
ftr-1851	1853	36	"	"	PUNCT
ftr-1851	1853	37	to	to	ADP
ftr-1851	1853	38	a	a	DET
ftr-1851	1853	39	significant	significant	ADJ
ftr-1851	1853	40	extent	extent	NOUN
ftr-1851	1853	41	,	,	PUNCT
ftr-1851	1853	42	the	the	DET
ftr-1851	1853	43	operation	operation	NOUN
ftr-1851	1853	44	of	of	ADP
ftr-1851	1853	45	the	the	DET
ftr-1851	1853	46	web	web	NOUN
ftr-1851	1853	47	site	site	NOUN
ftr-1851	1853	48	drew	draw	VERB
ftr-1851	1853	49	upon	upon	SCONJ
ftr-1851	1853	50	d	d	PROPN
ftr-1851	1853	51	's	's	PART
ftr-1851	1853	52	experience	experience	NOUN
ftr-1851	1853	53	and	and	CCONJ
ftr-1851	1853	54	know	know	NOUN
ftr-1851	1853	55	-	-	PUNCT
ftr-1851	1853	56	how	how	NOUN
ftr-1851	1853	57	.	.	PUNCT
ftr-1851	1854	1	two	two	NUM
ftr-1851	1854	2	years	year	NOUN
ftr-1851	1854	3	later	later	ADV
ftr-1851	1854	4	,	,	PUNCT
ftr-1851	1854	5	d	d	PROPN
ftr-1851	1854	6	transferred	transfer	VERB
ftr-1851	1854	7	the	the	DET
ftr-1851	1854	8	web	web	NOUN
ftr-1851	1854	9	site	site	NOUN
ftr-1851	1854	10	based	base	VERB
ftr-1851	1854	11	business	business	NOUN
ftr-1851	1854	12	's	's	PART
ftr-1851	1854	13	assets	asset	NOUN
ftr-1851	1854	14	and	and	CCONJ
ftr-1851	1854	15	liabilities	liability	NOUN
ftr-1851	1854	16	to	to	ADP
ftr-1851	1854	17	c	c	VERB
ftr-1851	1854	18	,	,	PUNCT
ftr-1851	1854	19	a	a	DET
ftr-1851	1854	20	newly	newly	ADV
ftr-1851	1854	21	formed	form	VERB
ftr-1851	1854	22	controlled	control	VERB
ftr-1851	1854	23	subsidiary	subsidiary	NOUN
ftr-1851	1854	24	,	,	PUNCT
ftr-1851	1854	25	and	and	CCONJ
ftr-1851	1854	26	spun	spin	VERB
ftr-1851	1854	27	-	-	PUNCT
ftr-1851	1854	28	off	off	NOUN
ftr-1851	1854	29	c	c	NOUN
ftr-1851	1854	30	pro	pro	ADJ
ftr-1851	1854	31	rata	rata	NOUN
ftr-1851	1854	32	.	.	PUNCT
ftr-1851	1855	1	the	the	DET
ftr-1851	1855	2	irs	irs	PROPN
ftr-1851	1855	3	ruled	rule	VERB
ftr-1851	1855	4	that	that	SCONJ
ftr-1851	1855	5	under	under	ADP
ftr-1851	1855	6	reg	reg	NOUN
ftr-1851	1855	7	.	.	PUNCT
ftr-1851	1856	1	§	§	PROPN
ftr-1851	1856	2	1.3553(b)(3)(ii	1.3553(b)(3)(ii	NUM
ftr-1851	1856	3	)	)	PUNCT
ftr-1851	1856	4	,	,	PUNCT
ftr-1851	1856	5	the	the	DET
ftr-1851	1856	6	internet	internet	NOUN
ftr-1851	1856	7	sales	sale	NOUN
ftr-1851	1856	8	operation	operation	NOUN
ftr-1851	1856	9	was	be	AUX
ftr-1851	1856	10	an	an	DET
ftr-1851	1856	11	expansion	expansion	NOUN
ftr-1851	1856	12	of	of	ADP
ftr-1851	1856	13	the	the	DET
ftr-1851	1856	14	retail	retail	ADJ
ftr-1851	1856	15	store	store	NOUN
ftr-1851	1856	16	business	business	NOUN
ftr-1851	1856	17	,	,	PUNCT
ftr-1851	1856	18	not	not	PART
ftr-1851	1856	19	a	a	DET
ftr-1851	1856	20	new	new	ADJ
ftr-1851	1856	21	business	business	NOUN
ftr-1851	1856	22	.	.	PUNCT
ftr-1851	1857	1	thus	thus	ADV
ftr-1851	1857	2	,	,	PUNCT
ftr-1851	1857	3	each	each	PRON
ftr-1851	1857	4	of	of	ADP
ftr-1851	1857	5	d	d	PROPN
ftr-1851	1857	6	and	and	CCONJ
ftr-1851	1857	7	c	c	PROPN
ftr-1851	1857	8	was	be	AUX
ftr-1851	1857	9	engaged	engage	VERB
ftr-1851	1857	10	in	in	ADP
ftr-1851	1857	11	the	the	DET
ftr-1851	1857	12	active	active	ADJ
ftr-1851	1857	13	conduct	conduct	NOUN
ftr-1851	1857	14	of	of	ADP
ftr-1851	1857	15	a	a	DET
ftr-1851	1857	16	five	five	NUM
ftr-1851	1857	17	-	-	PUNCT
ftr-1851	1857	18	year	year	NOUN
ftr-1851	1857	19	trade	trade	NOUN
ftr-1851	1857	20	or	or	CCONJ
ftr-1851	1857	21	business	business	NOUN
ftr-1851	1857	22	.	.	PUNCT
ftr-1851	1858	1	see	see	VERB
ftr-1851	1858	2	rev	rev	PROPN
ftr-1851	1858	3	.	.	PROPN
ftr-1851	1858	4	rul	rul	PROPN
ftr-1851	1858	5	.	.	PUNCT
ftr-1851	1858	6	2003	2003	NUM
ftr-1851	1858	7	-	-	SYM
ftr-1851	1858	8	18	18	NUM
ftr-1851	1858	9	and	and	CCONJ
ftr-1851	1858	10	§	§	PROPN
ftr-1851	1858	11	1.355	1.355	NUM
ftr-1851	1858	12	-	-	SYM
ftr-1851	1858	13	3(c	3(c	NUM
ftr-1851	1858	14	)	)	PUNCT
ftr-1851	1858	15	,	,	PUNCT
ftr-1851	1858	16	examples	example	NOUN
ftr-1851	1858	17	(	(	PUNCT
ftr-1851	1858	18	7	7	NUM
ftr-1851	1858	19	)	)	PUNCT
ftr-1851	1858	20	and	and	CCONJ
ftr-1851	1858	21	(	(	PUNCT
ftr-1851	1858	22	8)	8)	NUM
ftr-1851	1858	23	.	.	PUNCT
ftr-1851	1859	1	the	the	DET
ftr-1851	1859	2	products	product	NOUN
ftr-1851	1859	3	and	and	CCONJ
ftr-1851	1859	4	the	the	DET
ftr-1851	1859	5	principal	principal	ADJ
ftr-1851	1859	6	business	business	NOUN
ftr-1851	1859	7	activities	activity	NOUN
ftr-1851	1859	8	of	of	ADP
ftr-1851	1859	9	the	the	DET
ftr-1851	1859	10	retail	retail	ADJ
ftr-1851	1859	11	shoe	shoe	NOUN
ftr-1851	1859	12	store	store	NOUN
ftr-1851	1859	13	business	business	NOUN
ftr-1851	1859	14	and	and	CCONJ
ftr-1851	1859	15	the	the	DET
ftr-1851	1859	16	internet	internet	NOUN
ftr-1851	1859	17	-	-	PUNCT
ftr-1851	1859	18	based	base	VERB
ftr-1851	1859	19	business	business	NOUN
ftr-1851	1859	20	were	be	AUX
ftr-1851	1859	21	the	the	DET
ftr-1851	1859	22	17	17	NUM
ftr-1851	1859	23	.	.	PUNCT
ftr-1851	1860	1	shared	share	VERB
ftr-1851	1860	2	(	(	PUNCT
ftr-1851	1860	3	1	1	NUM
ftr-1851	1860	4	)	)	PUNCT
ftr-1851	1860	5	subject	subject	ADJ
ftr-1851	1860	6	matter	matter	NOUN
ftr-1851	1860	7	;	;	PUNCT
ftr-1851	1860	8	(	(	PUNCT
ftr-1851	1860	9	2	2	X
ftr-1851	1860	10	)	)	PUNCT
ftr-1851	1860	11	operational	operational	ADJ
ftr-1851	1860	12	activities	activity	NOUN
ftr-1851	1860	13	;	;	PUNCT
ftr-1851	1860	14	and	and	CCONJ
ftr-1851	1860	15	(	(	PUNCT
ftr-1851	1860	16	3	3	X
ftr-1851	1860	17	)	)	PUNCT
ftr-1851	1860	18	knowledge	knowledge	NOUN
ftr-1851	1860	19	and	and	CCONJ
ftr-1851	1860	20	experience	experience	NOUN
ftr-1851	1860	21	.	.	PUNCT
ftr-1851	1861	1	20041	20041	NUM
ftr-1851	1861	2	florida	florida	PROPN
ftr-1851	1861	3	tax	tax	NOUN
ftr-1851	1861	4	review	review	NOUN
ftr-1851	1861	5	same	same	ADJ
ftr-1851	1861	6	.	.	PUNCT
ftr-1851	1862	1	although	although	SCONJ
ftr-1851	1862	2	selling	sell	VERB
ftr-1851	1862	3	shoes	shoe	NOUN
ftr-1851	1862	4	on	on	ADP
ftr-1851	1862	5	the	the	DET
ftr-1851	1862	6	internet	internet	NOUN
ftr-1851	1862	7	required	require	VERB
ftr-1851	1862	8	some	some	DET
ftr-1851	1862	9	know	know	NOUN
ftr-1851	1862	10	-	-	PUNCT
ftr-1851	1862	11	how	how	SCONJ
ftr-1851	1862	12	different	different	ADJ
ftr-1851	1862	13	from	from	ADP
ftr-1851	1862	14	operating	operate	VERB
ftr-1851	1862	15	a	a	DET
ftr-1851	1862	16	retail	retail	ADJ
ftr-1851	1862	17	store	store	NOUN
ftr-1851	1862	18	(	(	PUNCT
ftr-1851	1862	19	different	different	ADJ
ftr-1851	1862	20	marketing	marketing	NOUN
ftr-1851	1862	21	approaches	approach	NOUN
ftr-1851	1862	22	,	,	PUNCT
ftr-1851	1862	23	distribution	distribution	NOUN
ftr-1851	1862	24	chains	chain	NOUN
ftr-1851	1862	25	,	,	PUNCT
ftr-1851	1862	26	and	and	CCONJ
ftr-1851	1862	27	technical	technical	ADJ
ftr-1851	1862	28	operations	operation	NOUN
ftr-1851	1862	29	issues	issue	NOUN
ftr-1851	1862	30	)	)	PUNCT
ftr-1851	1862	31	,	,	PUNCT
ftr-1851	1862	32	the	the	DET
ftr-1851	1862	33	web	web	NOUN
ftr-1851	1862	34	site	site	NOUN
ftr-1851	1862	35	's	's	PART
ftr-1851	1862	36	operation	operation	NOUN
ftr-1851	1862	37	drew	draw	VERB
ftr-1851	1862	38	significantly	significantly	ADV
ftr-1851	1862	39	on	on	ADP
ftr-1851	1862	40	d	d	PROPN
ftr-1851	1862	41	's	's	PART
ftr-1851	1862	42	existing	exist	VERB
ftr-1851	1862	43	experience	experience	NOUN
ftr-1851	1862	44	and	and	CCONJ
ftr-1851	1862	45	know	know	NOUN
ftr-1851	1862	46	-	-	PUNCT
ftr-1851	1862	47	how	how	NOUN
ftr-1851	1862	48	,	,	PUNCT
ftr-1851	1862	49	and	and	CCONJ
ftr-1851	1862	50	its	its	PRON
ftr-1851	1862	51	success	success	NOUN
ftr-1851	1862	52	would	would	AUX
ftr-1851	1862	53	depend	depend	VERB
ftr-1851	1862	54	largely	largely	ADV
ftr-1851	1862	55	on	on	ADP
ftr-1851	1862	56	d	d	PROPN
ftr-1851	1862	57	's	's	PART
ftr-1851	1862	58	pre	pre	ADJ
ftr-1851	1862	59	-	-	ADJ
ftr-1851	1862	60	existing	exist	VERB
ftr-1851	1862	61	goodwill	goodwill	NOUN
ftr-1851	1862	62	.	.	PUNCT
ftr-1851	1862	63	0	0	PUNCT
ftr-1851	1863	1	the	the	DET
ftr-1851	1863	2	analytical	analytical	ADJ
ftr-1851	1863	3	model	model	NOUN
ftr-1851	1863	4	used	use	VERB
ftr-1851	1863	5	by	by	ADP
ftr-1851	1863	6	the	the	DET
ftr-1851	1863	7	revenue	revenue	NOUN
ftr-1851	1863	8	ruling	ruling	NOUN
ftr-1851	1863	9	to	to	PART
ftr-1851	1863	10	determine	determine	VERB
ftr-1851	1863	11	that	that	SCONJ
ftr-1851	1863	12	the	the	DET
ftr-1851	1863	13	clicks	click	NOUN
ftr-1851	1863	14	business	business	NOUN
ftr-1851	1863	15	was	be	AUX
ftr-1851	1863	16	an	an	DET
ftr-1851	1863	17	expansion	expansion	NOUN
ftr-1851	1863	18	of	of	ADP
ftr-1851	1863	19	the	the	DET
ftr-1851	1863	20	bricks	brick	NOUN
ftr-1851	1863	21	business	business	NOUN
ftr-1851	1863	22	was	be	AUX
ftr-1851	1863	23	based	base	VERB
ftr-1851	1863	24	on	on	ADP
ftr-1851	1863	25	analyzing	analyze	VERB
ftr-1851	1863	26	the	the	DET
ftr-1851	1863	27	extent	extent	NOUN
ftr-1851	1863	28	that	that	SCONJ
ftr-1851	1863	29	the	the	DET
ftr-1851	1863	30	two	two	NUM
ftr-1851	1863	31	shared	share	VERB
ftr-1851	1863	32	(	(	PUNCT
ftr-1851	1863	33	1	1	NUM
ftr-1851	1863	34	)	)	PUNCT
ftr-1851	1863	35	subject	subject	ADJ
ftr-1851	1863	36	matter	matter	NOUN
ftr-1851	1863	37	;	;	PUNCT
ftr-1851	1863	38	(	(	PUNCT
ftr-1851	1863	39	2	2	X
ftr-1851	1863	40	)	)	PUNCT
ftr-1851	1863	41	operational	operational	ADJ
ftr-1851	1863	42	activities	activity	NOUN
ftr-1851	1863	43	;	;	PUNCT
ftr-1851	1863	44	and	and	CCONJ
ftr-1851	1863	45	(	(	PUNCT
ftr-1851	1863	46	3	3	X
ftr-1851	1863	47	)	)	PUNCT
ftr-1851	1863	48	knowledge	knowledge	NOUN
ftr-1851	1863	49	and	and	CCONJ
ftr-1851	1863	50	experience	experience	NOUN
ftr-1851	1863	51	.	.	PUNCT
ftr-1851	1864	1	[	[	X
ftr-1851	1864	2	the	the	DET
ftr-1851	1864	3	smoake	smoake	ADJ
ftr-1851	1864	4	test	test	NOUN
ftr-1851	1864	5	?	?	PUNCT
ftr-1851	1864	6	]	]	X
ftr-1851	1864	7	the	the	DET
ftr-1851	1864	8	first	first	ADJ
ftr-1851	1864	9	two	two	NUM
ftr-1851	1864	10	were	be	AUX
ftr-1851	1864	11	met	meet	VERB
ftr-1851	1864	12	and	and	CCONJ
ftr-1851	1864	13	the	the	DET
ftr-1851	1864	14	third	third	ADJ
ftr-1851	1864	15	was	be	AUX
ftr-1851	1864	16	not	not	PART
ftr-1851	1864	17	,	,	PUNCT
ftr-1851	1864	18	but	but	CCONJ
ftr-1851	1864	19	the	the	DET
ftr-1851	1864	20	deficiency	deficiency	NOUN
ftr-1851	1864	21	was	be	AUX
ftr-1851	1864	22	cured	cure	VERB
ftr-1851	1864	23	by	by	ADP
ftr-1851	1864	24	the	the	DET
ftr-1851	1864	25	overlapping	overlap	VERB
ftr-1851	1864	26	goodwill	goodwill	NOUN
ftr-1851	1864	27	.	.	PUNCT
ftr-1851	1865	1	3	3	X
ftr-1851	1865	2	.	.	X
ftr-1851	1865	3	beef	beef	NOUN
ftr-1851	1865	4	for	for	ADP
ftr-1851	1865	5	the	the	DET
ftr-1851	1865	6	boy	boy	NOUN
ftr-1851	1865	7	and	and	CCONJ
ftr-1851	1865	8	grass	grass	NOUN
ftr-1851	1865	9	for	for	ADP
ftr-1851	1865	10	the	the	DET
ftr-1851	1865	11	girl	girl	NOUN
ftr-1851	1865	12	equals	equal	VERB
ftr-1851	1865	13	business	business	NOUN
ftr-1851	1865	14	purpose	purpose	NOUN
ftr-1851	1865	15	.	.	PUNCT
ftr-1851	1866	1	rev	rev	PROPN
ftr-1851	1866	2	.	.	PUNCT
ftr-1851	1867	1	rul	rul	PROPN
ftr-1851	1867	2	.	.	PUNCT
ftr-1851	1867	3	2003	2003	NUM
ftr-1851	1867	4	-	-	SYM
ftr-1851	1867	5	52	52	NUM
ftr-1851	1867	6	,	,	PUNCT
ftr-1851	1867	7	2003	2003	NUM
ftr-1851	1867	8	-	-	SYM
ftr-1851	1867	9	22	22	NUM
ftr-1851	1867	10	i.r.b	i.r.b	NOUN
ftr-1851	1867	11	.	.	PUNCT
ftr-1851	1868	1	960	960	NUM
ftr-1851	1868	2	(	(	PUNCT
ftr-1851	1868	3	6/2/03	6/2/03	NUM
ftr-1851	1868	4	)	)	PUNCT
ftr-1851	1868	5	.	.	PUNCT
ftr-1851	1869	1	the	the	DET
ftr-1851	1869	2	irs	irs	PROPN
ftr-1851	1869	3	ruled	rule	VERB
ftr-1851	1869	4	that	that	SCONJ
ftr-1851	1869	5	the	the	DET
ftr-1851	1869	6	business	business	NOUN
ftr-1851	1869	7	purpose	purpose	NOUN
ftr-1851	1869	8	requirement	requirement	NOUN
ftr-1851	1869	9	of	of	ADP
ftr-1851	1869	10	reg	reg	NOUN
ftr-1851	1869	11	.	.	PUNCT
ftr-1851	1870	1	§	§	PROPN
ftr-1851	1870	2	1.355	1.355	NUM
ftr-1851	1870	3	-	-	SYM
ftr-1851	1870	4	2(b	2(b	NUM
ftr-1851	1870	5	)	)	PUNCT
ftr-1851	1870	6	was	be	AUX
ftr-1851	1870	7	satisfied	satisfied	ADJ
ftr-1851	1870	8	in	in	ADP
ftr-1851	1870	9	the	the	DET
ftr-1851	1870	10	following	follow	VERB
ftr-1851	1870	11	circumstances	circumstance	NOUN
ftr-1851	1870	12	.	.	PUNCT
ftr-1851	1871	1	x	x	PUNCT
ftr-1851	1871	2	corporation	corporation	NOUN
ftr-1851	1871	3	was	be	AUX
ftr-1851	1871	4	engaged	engage	VERB
ftr-1851	1871	5	in	in	ADP
ftr-1851	1871	6	the	the	DET
ftr-1851	1871	7	farming	farming	NOUN
ftr-1851	1871	8	business	business	NOUN
ftr-1851	1871	9	,	,	PUNCT
ftr-1851	1871	10	consisting	consist	VERB
ftr-1851	1871	11	of	of	ADP
ftr-1851	1871	12	breeding	breeding	NOUN
ftr-1851	1871	13	and	and	CCONJ
ftr-1851	1871	14	raising	raise	VERB
ftr-1851	1871	15	livestock	livestock	NOUN
ftr-1851	1871	16	and	and	CCONJ
ftr-1851	1871	17	growing	grow	VERB
ftr-1851	1871	18	grain	grain	NOUN
ftr-1851	1871	19	,	,	PUNCT
ftr-1851	1871	20	for	for	ADP
ftr-1851	1871	21	more	more	ADJ
ftr-1851	1871	22	than	than	ADP
ftr-1851	1871	23	five	five	NUM
ftr-1851	1871	24	years	year	NOUN
ftr-1851	1871	25	.	.	PUNCT
ftr-1851	1872	1	the	the	DET
ftr-1851	1872	2	stock	stock	NOUN
ftr-1851	1872	3	of	of	ADP
ftr-1851	1872	4	x	x	PUNCT
ftr-1851	1872	5	was	be	AUX
ftr-1851	1872	6	owned	own	VERB
ftr-1851	1872	7	equally	equally	ADV
ftr-1851	1872	8	by	by	ADP
ftr-1851	1872	9	father	father	NOUN
ftr-1851	1872	10	,	,	PUNCT
ftr-1851	1872	11	age	age	NOUN
ftr-1851	1872	12	68	68	NUM
ftr-1851	1872	13	,	,	PUNCT
ftr-1851	1872	14	mother	mother	NOUN
ftr-1851	1872	15	,	,	PUNCT
ftr-1851	1872	16	age	age	NOUN
ftr-1851	1872	17	67	67	NUM
ftr-1851	1872	18	,	,	PUNCT
ftr-1851	1872	19	son	son	NOUN
ftr-1851	1872	20	,	,	PUNCT
ftr-1851	1872	21	and	and	CCONJ
ftr-1851	1872	22	daughter	daughter	NOUN
ftr-1851	1872	23	.	.	PUNCT
ftr-1851	1873	1	father	father	PROPN
ftr-1851	1873	2	and	and	CCONJ
ftr-1851	1873	3	mother	mother	NOUN
ftr-1851	1873	4	participated	participate	VERB
ftr-1851	1873	5	in	in	ADP
ftr-1851	1873	6	some	some	DET
ftr-1851	1873	7	major	major	ADJ
ftr-1851	1873	8	management	management	NOUN
ftr-1851	1873	9	decisions	decision	NOUN
ftr-1851	1873	10	,	,	PUNCT
ftr-1851	1873	11	but	but	CCONJ
ftr-1851	1873	12	son	son	NOUN
ftr-1851	1873	13	and	and	CCONJ
ftr-1851	1873	14	daughter	daughter	NOUN
ftr-1851	1873	15	performed	perform	VERB
ftr-1851	1873	16	most	most	ADJ
ftr-1851	1873	17	of	of	ADP
ftr-1851	1873	18	the	the	DET
ftr-1851	1873	19	management	management	NOUN
ftr-1851	1873	20	.	.	PUNCT
ftr-1851	1874	1	son	son	NOUN
ftr-1851	1874	2	and	and	CCONJ
ftr-1851	1874	3	daughter	daughter	NOUN
ftr-1851	1874	4	generally	generally	ADV
ftr-1851	1874	5	cooperated	cooperate	VERB
ftr-1851	1874	6	and	and	CCONJ
ftr-1851	1874	7	operated	operate	VERB
ftr-1851	1874	8	the	the	DET
ftr-1851	1874	9	farm	farm	NOUN
ftr-1851	1874	10	without	without	ADP
ftr-1851	1874	11	disruption	disruption	NOUN
ftr-1851	1874	12	,	,	PUNCT
ftr-1851	1874	13	but	but	CCONJ
ftr-1851	1874	14	they	they	PRON
ftr-1851	1874	15	disagreed	disagree	VERB
ftr-1851	1874	16	about	about	ADP
ftr-1851	1874	17	the	the	DET
ftr-1851	1874	18	appropriate	appropriate	ADJ
ftr-1851	1874	19	future	future	ADJ
ftr-1851	1874	20	direction	direction	NOUN
ftr-1851	1874	21	of	of	ADP
ftr-1851	1874	22	the	the	DET
ftr-1851	1874	23	farming	farming	NOUN
ftr-1851	1874	24	business	business	NOUN
ftr-1851	1874	25	.	.	PUNCT
ftr-1851	1875	1	son	son	NOUN
ftr-1851	1875	2	wanted	want	VERB
ftr-1851	1875	3	to	to	PART
ftr-1851	1875	4	expand	expand	VERB
ftr-1851	1875	5	the	the	DET
ftr-1851	1875	6	livestock	livestock	NOUN
ftr-1851	1875	7	business	business	NOUN
ftr-1851	1875	8	,	,	PUNCT
ftr-1851	1875	9	while	while	SCONJ
ftr-1851	1875	10	daughter	daughter	NOUN
ftr-1851	1875	11	wanted	want	VERB
ftr-1851	1875	12	to	to	PART
ftr-1851	1875	13	sell	sell	VERB
ftr-1851	1875	14	the	the	DET
ftr-1851	1875	15	livestock	livestock	NOUN
ftr-1851	1875	16	business	business	NOUN
ftr-1851	1875	17	and	and	CCONJ
ftr-1851	1875	18	concentrate	concentrate	VERB
ftr-1851	1875	19	on	on	ADP
ftr-1851	1875	20	the	the	DET
ftr-1851	1875	21	grain	grain	NOUN
ftr-1851	1875	22	business	business	NOUN
ftr-1851	1875	23	.	.	PUNCT
ftr-1851	1876	1	the	the	DET
ftr-1851	1876	2	disagreement	disagreement	NOUN
ftr-1851	1876	3	prevented	prevent	VERB
ftr-1851	1876	4	them	they	PRON
ftr-1851	1876	5	from	from	ADP
ftr-1851	1876	6	developing	develop	VERB
ftr-1851	1876	7	,	,	PUNCT
ftr-1851	1876	8	as	as	SCONJ
ftr-1851	1876	9	they	they	PRON
ftr-1851	1876	10	saw	see	VERB
ftr-1851	1876	11	fit	fit	ADJ
ftr-1851	1876	12	,	,	PUNCT
ftr-1851	1876	13	the	the	DET
ftr-1851	1876	14	business	business	NOUN
ftr-1851	1876	15	in	in	ADP
ftr-1851	1876	16	which	which	PRON
ftr-1851	1876	17	each	each	PRON
ftr-1851	1876	18	of	of	ADP
ftr-1851	1876	19	them	they	PRON
ftr-1851	1876	20	was	be	AUX
ftr-1851	1876	21	most	most	ADV
ftr-1851	1876	22	interested	interested	ADJ
ftr-1851	1876	23	.	.	PUNCT
ftr-1851	1877	1	father	father	NOUN
ftr-1851	1877	2	and	and	CCONJ
ftr-1851	1877	3	mother	mother	NOUN
ftr-1851	1877	4	were	be	AUX
ftr-1851	1877	5	neutral	neutral	ADJ
ftr-1851	1877	6	regarding	regard	VERB
ftr-1851	1877	7	the	the	DET
ftr-1851	1877	8	disagreement	disagreement	NOUN
ftr-1851	1877	9	,	,	PUNCT
ftr-1851	1877	10	but	but	CCONJ
ftr-1851	1877	11	because	because	SCONJ
ftr-1851	1877	12	of	of	ADP
ftr-1851	1877	13	the	the	DET
ftr-1851	1877	14	disagreement	disagreement	NOUN
ftr-1851	1877	15	,	,	PUNCT
ftr-1851	1877	16	they	they	PRON
ftr-1851	1877	17	wanted	want	VERB
ftr-1851	1877	18	to	to	PART
ftr-1851	1877	19	bequeath	bequeath	VERB
ftr-1851	1877	20	separate	separate	ADJ
ftr-1851	1877	21	interests	interest	NOUN
ftr-1851	1877	22	in	in	ADP
ftr-1851	1877	23	the	the	DET
ftr-1851	1877	24	farm	farm	NOUN
ftr-1851	1877	25	business	business	NOUN
ftr-1851	1877	26	to	to	ADP
ftr-1851	1877	27	the	the	DET
ftr-1851	1877	28	children	child	NOUN
ftr-1851	1877	29	.	.	PUNCT
ftr-1851	1878	1	for	for	ADP
ftr-1851	1878	2	reasons	reason	NOUN
ftr-1851	1878	3	unrelated	unrelated	ADJ
ftr-1851	1878	4	to	to	ADP
ftr-1851	1878	5	the	the	DET
ftr-1851	1878	6	farm	farm	NOUN
ftr-1851	1878	7	,	,	PUNCT
ftr-1851	1878	8	son	son	NOUN
ftr-1851	1878	9	and	and	CCONJ
ftr-1851	1878	10	daughter	daughter	NOUN
ftr-1851	1878	11	's	's	PART
ftr-1851	1878	12	husband	husband	NOUN
ftr-1851	1878	13	dislike	dislike	VERB
ftr-1851	1878	14	each	each	DET
ftr-1851	1878	15	other	other	ADJ
ftr-1851	1878	16	.	.	PUNCT
ftr-1851	1879	1	although	although	SCONJ
ftr-1851	1879	2	this	this	PRON
ftr-1851	1879	3	did	do	AUX
ftr-1851	1879	4	not	not	PART
ftr-1851	1879	5	impair	impair	VERB
ftr-1851	1879	6	the	the	DET
ftr-1851	1879	7	farm	farm	NOUN
ftr-1851	1879	8	's	's	PART
ftr-1851	1879	9	operation	operation	NOUN
ftr-1851	1879	10	,	,	PUNCT
ftr-1851	1879	11	father	father	NOUN
ftr-1851	1879	12	and	and	CCONJ
ftr-1851	1879	13	mother	mother	NOUN
ftr-1851	1879	14	believed	believe	VERB
ftr-1851	1879	15	that	that	SCONJ
ftr-1851	1879	16	requiring	require	VERB
ftr-1851	1879	17	son	son	NOUN
ftr-1851	1879	18	and	and	CCONJ
ftr-1851	1879	19	daughter	daughter	NOUN
ftr-1851	1879	20	to	to	PART
ftr-1851	1879	21	run	run	VERB
ftr-1851	1879	22	a	a	DET
ftr-1851	1879	23	single	single	ADJ
ftr-1851	1879	24	business	business	NOUN
ftr-1851	1879	25	together	together	ADV
ftr-1851	1879	26	was	be	AUX
ftr-1851	1879	27	eventually	eventually	ADV
ftr-1851	1879	28	likely	likely	ADJ
ftr-1851	1879	29	to	to	PART
ftr-1851	1879	30	cause	cause	VERB
ftr-1851	1879	31	family	family	NOUN
ftr-1851	1879	32	discord	discord	NOUN
ftr-1851	1879	33	.	.	PUNCT
ftr-1851	1880	1	to	to	PART
ftr-1851	1880	2	enable	enable	VERB
ftr-1851	1880	3	son	son	NOUN
ftr-1851	1880	4	and	and	CCONJ
ftr-1851	1880	5	daughter	daughter	NOUN
ftr-1851	1880	6	each	each	PRON
ftr-1851	1880	7	to	to	PART
ftr-1851	1880	8	devote	devote	VERB
ftr-1851	1880	9	his	his	PRON
ftr-1851	1880	10	or	or	CCONJ
ftr-1851	1880	11	her	her	PRON
ftr-1851	1880	12	undivided	undivided	ADJ
ftr-1851	1880	13	attention	attention	NOUN
ftr-1851	1880	14	to	to	ADP
ftr-1851	1880	15	,	,	PUNCT
ftr-1851	1880	16	and	and	CCONJ
ftr-1851	1880	17	apply	apply	VERB
ftr-1851	1880	18	a	a	DET
ftr-1851	1880	19	consistent	consistent	ADJ
ftr-1851	1880	20	business	business	NOUN
ftr-1851	1880	21	strategy	strategy	NOUN
ftr-1851	1880	22	to	to	ADP
ftr-1851	1880	23	,	,	PUNCT
ftr-1851	1880	24	the	the	DET
ftr-1851	1880	25	farming	farming	NOUN
ftr-1851	1880	26	business	business	NOUN
ftr-1851	1880	27	in	in	ADP
ftr-1851	1880	28	which	which	PRON
ftr-1851	1880	29	he	he	PRON
ftr-1851	1880	30	or	or	CCONJ
ftr-1851	1880	31	she	she	PRON
ftr-1851	1880	32	is	be	AUX
ftr-1851	1880	33	most	most	ADV
ftr-1851	1880	34	interested	interested	ADJ
ftr-1851	1880	35	,	,	PUNCT
ftr-1851	1880	36	to	to	PART
ftr-1851	1880	37	further	further	VERB
ftr-1851	1880	38	the	the	DET
ftr-1851	1880	39	estate	estate	NOUN
ftr-1851	1880	40	planning	planning	NOUN
ftr-1851	1880	41	goals	goal	NOUN
ftr-1851	1880	42	of	of	ADP
ftr-1851	1880	43	father	father	NOUN
ftr-1851	1880	44	and	and	CCONJ
ftr-1851	1880	45	mother	mother	NOUN
ftr-1851	1880	46	,	,	PUNCT
ftr-1851	1880	47	and	and	CCONJ
ftr-1851	1880	48	to	to	PART
ftr-1851	1880	49	promote	promote	VERB
ftr-1851	1880	50	family	family	NOUN
ftr-1851	1880	51	harmony	harmony	NOUN
ftr-1851	1880	52	,	,	PUNCT
ftr-1851	1880	53	x	x	PRON
ftr-1851	1880	54	transfers	transfer	VERB
ftr-1851	1880	55	the	the	DET
ftr-1851	1880	56	livestock	livestock	NOUN
ftr-1851	1880	57	business	business	NOUN
ftr-1851	1880	58	to	to	ADP
ftr-1851	1880	59	a	a	DET
ftr-1851	1880	60	newly	newly	ADV
ftr-1851	1880	61	formed	form	VERB
ftr-1851	1880	62	wholly	wholly	ADV
ftr-1851	1880	63	owned	own	VERB
ftr-1851	1880	64	subsidiary	subsidiary	NOUN
ftr-1851	1880	65	,	,	PUNCT
ftr-1851	1880	66	y	y	PROPN
ftr-1851	1880	67	corporation	corporation	NOUN
ftr-1851	1880	68	,	,	PUNCT
ftr-1851	1880	69	and	and	CCONJ
ftr-1851	1880	70	x	x	PUNCT
ftr-1851	1880	71	distributed	distribute	VERB
ftr-1851	1880	72	50	50	NUM
ftr-1851	1880	73	percent	percent	NOUN
ftr-1851	1880	74	of	of	ADP
ftr-1851	1880	75	the	the	DET
ftr-1851	1880	76	y	y	PROPN
ftr-1851	1880	77	stock	stock	NOUN
ftr-1851	1880	78	to	to	ADP
ftr-1851	1880	79	son	son	NOUN
ftr-1851	1880	80	in	in	ADP
ftr-1851	1880	81	exchange	exchange	NOUN
ftr-1851	1880	82	for	for	ADP
ftr-1851	1880	83	all	all	PRON
ftr-1851	1880	84	of	of	ADP
ftr-1851	1880	85	his	his	PRON
ftr-1851	1880	86	x	x	ADJ
ftr-1851	1880	87	stock	stock	NOUN
ftr-1851	1880	88	.	.	PUNCT
ftr-1851	1881	1	the	the	DET
ftr-1851	1881	2	remaining	remain	VERB
ftr-1851	1881	3	y	y	PROPN
ftr-1851	1881	4	stock	stock	NOUN
ftr-1851	1881	5	was	be	AUX
ftr-1851	1881	6	distributed	distribute	VERB
ftr-1851	1881	7	equally	equally	ADV
ftr-1851	1881	8	to	to	ADP
ftr-1851	1881	9	father	father	NOUN
ftr-1851	1881	10	and	and	CCONJ
ftr-1851	1881	11	mother	mother	NOUN
ftr-1851	1881	12	in	in	ADP
ftr-1851	1881	13	exchange	exchange	NOUN
ftr-1851	1881	14	for	for	ADP
ftr-1851	1881	15	half	half	NOUN
ftr-1851	1881	16	of	of	ADP
ftr-1851	1881	17	their	their	PRON
ftr-1851	1881	18	x	x	ADJ
ftr-1851	1881	19	stock	stock	NOUN
ftr-1851	1881	20	.	.	PUNCT
ftr-1851	1882	1	thereafter	thereafter	ADV
ftr-1851	1882	2	,	,	PUNCT
ftr-1851	1882	3	father	father	NOUN
ftr-1851	1882	4	and	and	CCONJ
ftr-1851	1882	5	mother	mother	NOUN
ftr-1851	1882	6	(	(	PUNCT
ftr-1851	1882	7	who	who	PRON
ftr-1851	1882	8	each	each	PRON
ftr-1851	1882	9	owned	own	VERB
ftr-1851	1882	10	25	25	NUM
ftr-1851	1882	11	percent	percent	NOUN
ftr-1851	1882	12	of	of	ADP
ftr-1851	1882	13	the	the	DET
ftr-1851	1882	14	outstanding	outstanding	ADJ
ftr-1851	1882	15	stock	stock	NOUN
ftr-1851	1882	16	of	of	ADP
ftr-1851	1882	17	x	x	PROPN
ftr-1851	1882	18	and	and	CCONJ
ftr-1851	1882	19	y	y	PROPN
ftr-1851	1882	20	)	)	PUNCT
ftr-1851	1882	21	continued	continue	VERB
ftr-1851	1882	22	to	to	PART
ftr-1851	1882	23	participate	participate	VERB
ftr-1851	1882	24	in	in	ADP
ftr-1851	1882	25	some	some	DET
ftr-1851	1882	26	major	major	ADJ
ftr-1851	1882	27	management	management	NOUN
ftr-1851	1882	28	decisions	decision	NOUN
ftr-1851	1882	29	related	relate	VERB
ftr-1851	1882	30	to	to	ADP
ftr-1851	1882	31	the	the	DET
ftr-1851	1882	32	business	business	NOUN
ftr-1851	1882	33	of	of	ADP
ftr-1851	1882	34	each	each	DET
ftr-1851	1882	35	corporation	corporation	NOUN
ftr-1851	1882	36	.	.	PUNCT
ftr-1851	1883	1	daughter	daughter	NOUN
ftr-1851	1883	2	,	,	PUNCT
ftr-1851	1883	3	who	who	PRON
ftr-1851	1883	4	had	have	VERB
ftr-1851	1883	5	no	no	DET
ftr-1851	1883	6	interest	interest	NOUN
ftr-1851	1883	7	in	in	ADP
ftr-1851	1883	8	the	the	DET
ftr-1851	1883	9	livestock	livestock	NOUN
ftr-1851	1883	10	corporation	corporation	NOUN
ftr-1851	1883	11	,	,	PUNCT
ftr-1851	1883	12	managed	manage	VERB
ftr-1851	1883	13	and	and	CCONJ
ftr-1851	1883	14	operated	operate	VERB
ftr-1851	1883	15	x	x	NOUN
ftr-1851	1883	16	,	,	PUNCT
ftr-1851	1883	17	and	and	CCONJ
ftr-1851	1883	18	son	son	NOUN
ftr-1851	1883	19	managed	manage	VERB
ftr-1851	1883	20	and	and	CCONJ
ftr-1851	1883	21	operated	operate	VERB
ftr-1851	1883	22	y	y	PROPN
ftr-1851	1883	23	and	and	CCONJ
ftr-1851	1883	24	had	have	VERB
ftr-1851	1883	25	no	no	DET
ftr-1851	1883	26	interest	interest	NOUN
ftr-1851	1883	27	in	in	ADP
ftr-1851	1883	28	x.	x.	PROPN
ftr-1851	1883	29	father	father	PROPN
ftr-1851	1883	30	and	and	CCONJ
ftr-1851	1883	31	mother	mother	NOUN
ftr-1851	1883	32	amended	amend	VERB
ftr-1851	1883	33	their	their	PRON
ftr-1851	1883	34	wills	will	NOUN
ftr-1851	1883	35	to	to	PART
ftr-1851	1883	36	devise	devise	VERB
ftr-1851	1883	37	their	their	PRON
ftr-1851	1883	38	y	y	PROPN
ftr-1851	1883	39	stock	stock	NOUN
ftr-1851	1883	40	to	to	ADP
ftr-1851	1883	41	son	son	NOUN
ftr-1851	1883	42	and	and	CCONJ
ftr-1851	1883	43	their	their	PRON
ftr-1851	1883	44	x	x	ADJ
ftr-1851	1883	45	stock	stock	NOUN
ftr-1851	1883	46	to	to	ADP
ftr-1851	1883	47	daughter	daughter	NOUN
ftr-1851	1883	48	.	.	PUNCT
ftr-1851	1884	1	the	the	DET
ftr-1851	1884	2	irs	irs	PROPN
ftr-1851	1884	3	reasoned	reason	VERB
ftr-1851	1884	4	that	that	SCONJ
ftr-1851	1884	5	the	the	DET
ftr-1851	1884	6	distribution	distribution	NOUN
ftr-1851	1884	7	eliminated	eliminate	VERB
ftr-1851	1884	8	a	a	DET
ftr-1851	1884	9	disagreement	disagreement	NOUN
ftr-1851	1884	10	that	that	PRON
ftr-1851	1884	11	prevented	prevent	VERB
ftr-1851	1884	12	the	the	DET
ftr-1851	1884	13	development	development	NOUN
ftr-1851	1884	14	of	of	ADP
ftr-1851	1884	15	the	the	DET
ftr-1851	1884	16	business	business	NOUN
ftr-1851	1884	17	and	and	CCONJ
ftr-1851	1884	18	"	"	PUNCT
ftr-1851	1884	19	allowed	allow	VERB
ftr-1851	1884	20	each	each	PRON
ftr-1851	1884	21	sibling	sible	VERB
ftr-1851	1884	22	to	to	PART
ftr-1851	1884	23	devote	devote	VERB
ftr-1851	1884	24	his	his	PRON
ftr-1851	1884	25	or	or	CCONJ
ftr-1851	1884	26	her	her	PRON
ftr-1851	1884	27	undivided	undivided	ADJ
ftr-1851	1884	28	attention	attention	NOUN
ftr-1851	1884	29	to	to	ADP
ftr-1851	1884	30	,	,	PUNCT
ftr-1851	1884	31	and	and	CCONJ
ftr-1851	1884	32	apply	apply	VERB
ftr-1851	1884	33	a	a	DET
ftr-1851	1884	34	consistent	consistent	ADJ
ftr-1851	1884	35	business	business	NOUN
ftr-1851	1884	36	strategy	strategy	NOUN
ftr-1851	1884	37	to	to	ADP
ftr-1851	1884	38	,	,	PUNCT
ftr-1851	1884	39	the	the	DET
ftr-1851	1884	40	farming	farming	NOUN
ftr-1851	1884	41	business	business	NOUN
ftr-1851	1884	42	in	in	ADP
ftr-1851	1884	43	which	which	PRON
ftr-1851	1884	44	he	he	PRON
ftr-1851	1884	45	or	or	CCONJ
ftr-1851	1884	46	she	she	PRON
ftr-1851	1884	47	is	be	AUX
ftr-1851	1884	48	most	most	ADV
ftr-1851	1884	49	interested	interested	ADJ
ftr-1851	1884	50	,	,	PUNCT
ftr-1851	1884	51	with	with	ADP
ftr-1851	1884	52	the	the	DET
ftr-1851	1884	53	expectation	expectation	NOUN
ftr-1851	1884	54	that	that	PRON
ftr-1851	1884	55	each	each	DET
ftr-1851	1884	56	business	business	NOUN
ftr-1851	1884	57	would	would	AUX
ftr-1851	1884	58	benefit	benefit	VERB
ftr-1851	1884	59	.	.	PUNCT
ftr-1851	1885	1	therefore	therefore	ADV
ftr-1851	1885	2	,	,	PUNCT
ftr-1851	1885	3	although	although	SCONJ
ftr-1851	1885	4	the	the	DET
ftr-1851	1885	5	distribution	distribution	NOUN
ftr-1851	1885	6	is	be	AUX
ftr-1851	1885	7	intended	intend	VERB
ftr-1851	1885	8	,	,	PUNCT
ftr-1851	1885	9	in	in	ADP
ftr-1851	1885	10	part	part	NOUN
ftr-1851	1885	11	,	,	PUNCT
ftr-1851	1885	12	to	to	PART
ftr-1851	1885	13	further	further	VERB
ftr-1851	1885	14	the	the	DET
ftr-1851	1885	15	personal	personal	ADJ
ftr-1851	1885	16	estate	estate	NOUN
ftr-1851	1885	17	planning	planning	NOUN
ftr-1851	1885	18	of	of	ADP
ftr-1851	1885	19	father	father	NOUN
ftr-1851	1885	20	and	and	CCONJ
ftr-1851	1885	21	mother	mother	NOUN
ftr-1851	1885	22	and	and	CCONJ
ftr-1851	1885	23	to	to	PART
ftr-1851	1885	24	promote	promote	VERB
ftr-1851	1885	25	family	family	NOUN
ftr-1851	1886	1	[	[	X
ftr-1851	1886	2	vol6	vol6	PROPN
ftr-1851	1886	3	:	:	PUNCT
ftr-1851	1886	4	si	si	PROPN
ftr-1851	1886	5	recent	recent	ADJ
ftr-1851	1886	6	developments	development	NOUN
ftr-1851	1886	7	in	in	ADP
ftr-1851	1886	8	federal	federal	ADJ
ftr-1851	1886	9	income	income	NOUN
ftr-1851	1886	10	taxation	taxation	NOUN
ftr-1851	1886	11	harmony	harmony	NOUN
ftr-1851	1886	12	,	,	PUNCT
ftr-1851	1886	13	it	it	PRON
ftr-1851	1886	14	is	be	AUX
ftr-1851	1886	15	motivated	motivate	VERB
ftr-1851	1886	16	in	in	ADP
ftr-1851	1886	17	substantial	substantial	ADJ
ftr-1851	1886	18	part	part	NOUN
ftr-1851	1886	19	by	by	ADP
ftr-1851	1886	20	a	a	DET
ftr-1851	1886	21	real	real	ADJ
ftr-1851	1886	22	and	and	CCONJ
ftr-1851	1886	23	substantial	substantial	ADJ
ftr-1851	1886	24	non	non	ADJ
ftr-1851	1886	25	-	-	ADJ
ftr-1851	1886	26	federal	federal	ADJ
ftr-1851	1886	27	tax	tax	NOUN
ftr-1851	1886	28	purpose	purpose	NOUN
ftr-1851	1886	29	that	that	PRON
ftr-1851	1886	30	is	be	AUX
ftr-1851	1886	31	germane	germane	ADJ
ftr-1851	1886	32	to	to	ADP
ftr-1851	1886	33	the	the	DET
ftr-1851	1886	34	business	business	NOUN
ftr-1851	1886	35	of	of	ADP
ftr-1851	1886	36	x.	x.	NOUN
ftr-1851	1886	37	"	"	PUNCT
ftr-1851	1887	1	4	4	NUM
ftr-1851	1887	2	.	.	X
ftr-1851	1887	3	you	you	PRON
ftr-1851	1887	4	only	only	ADV
ftr-1851	1887	5	have	have	VERB
ftr-1851	1887	6	to	to	PART
ftr-1851	1887	7	be	be	AUX
ftr-1851	1887	8	pure	pure	ADJ
ftr-1851	1887	9	of	of	ADP
ftr-1851	1887	10	mind	mind	NOUN
ftr-1851	1887	11	at	at	ADP
ftr-1851	1887	12	the	the	DET
ftr-1851	1887	13	time	time	NOUN
ftr-1851	1887	14	of	of	ADP
ftr-1851	1887	15	the	the	DET
ftr-1851	1887	16	distribution	distribution	NOUN
ftr-1851	1887	17	.	.	PUNCT
ftr-1851	1888	1	rev	rev	PROPN
ftr-1851	1888	2	.	.	PROPN
ftr-1851	1889	1	rul	rul	PROPN
ftr-1851	1889	2	.	.	PUNCT
ftr-1851	1889	3	2003	2003	NUM
ftr-1851	1889	4	-	-	SYM
ftr-1851	1889	5	55	55	NUM
ftr-1851	1889	6	,	,	PUNCT
ftr-1851	1889	7	2003	2003	NUM
ftr-1851	1889	8	-	-	SYM
ftr-1851	1889	9	22	22	NUM
ftr-1851	1889	10	i.r.b	i.r.b	NOUN
ftr-1851	1889	11	.	.	PUNCT
ftr-1851	1890	1	961	961	NUM
ftr-1851	1890	2	(	(	PUNCT
ftr-1851	1890	3	6/2/03	6/2/03	NUM
ftr-1851	1890	4	)	)	PUNCT
ftr-1851	1890	5	.	.	PUNCT
ftr-1851	1891	1	the	the	DET
ftr-1851	1891	2	irs	irs	PROPN
ftr-1851	1891	3	ruled	rule	VERB
ftr-1851	1891	4	that	that	SCONJ
ftr-1851	1891	5	the	the	DET
ftr-1851	1891	6	business	business	NOUN
ftr-1851	1891	7	purpose	purpose	NOUN
ftr-1851	1891	8	requirement	requirement	NOUN
ftr-1851	1891	9	of	of	ADP
ftr-1851	1891	10	reg	reg	NOUN
ftr-1851	1891	11	.	.	PUNCT
ftr-1851	1892	1	§	§	PROPN
ftr-1851	1892	2	1.355	1.355	NUM
ftr-1851	1892	3	-	-	SYM
ftr-1851	1892	4	2(b	2(b	NUM
ftr-1851	1892	5	)	)	PUNCT
ftr-1851	1892	6	is	be	AUX
ftr-1851	1892	7	satisfied	satisfied	ADJ
ftr-1851	1892	8	if	if	SCONJ
ftr-1851	1892	9	the	the	DET
ftr-1851	1892	10	distribution	distribution	NOUN
ftr-1851	1892	11	of	of	ADP
ftr-1851	1892	12	the	the	DET
ftr-1851	1892	13	stock	stock	NOUN
ftr-1851	1892	14	of	of	ADP
ftr-1851	1892	15	a	a	DET
ftr-1851	1892	16	controlled	control	VERB
ftr-1851	1892	17	corporation	corporation	NOUN
ftr-1851	1892	18	is	be	AUX
ftr-1851	1892	19	,	,	PUNCT
ftr-1851	1892	20	at	at	ADP
ftr-1851	1892	21	the	the	DET
ftr-1851	1892	22	time	time	NOUN
ftr-1851	1892	23	of	of	ADP
ftr-1851	1892	24	the	the	DET
ftr-1851	1892	25	distribution	distribution	NOUN
ftr-1851	1892	26	,	,	PUNCT
ftr-1851	1892	27	motivated	motivate	VERB
ftr-1851	1892	28	,	,	PUNCT
ftr-1851	1892	29	in	in	ADP
ftr-1851	1892	30	whole	whole	ADJ
ftr-1851	1892	31	or	or	CCONJ
ftr-1851	1892	32	substantial	substantial	ADJ
ftr-1851	1892	33	part	part	NOUN
ftr-1851	1892	34	,	,	PUNCT
ftr-1851	1892	35	by	by	ADP
ftr-1851	1892	36	a	a	DET
ftr-1851	1892	37	corporate	corporate	ADJ
ftr-1851	1892	38	business	business	NOUN
ftr-1851	1892	39	purpose	purpose	NOUN
ftr-1851	1892	40	,	,	PUNCT
ftr-1851	1892	41	but	but	CCONJ
ftr-1851	1892	42	that	that	DET
ftr-1851	1892	43	purpose	purpose	NOUN
ftr-1851	1892	44	can	can	AUX
ftr-1851	1892	45	not	not	PART
ftr-1851	1892	46	be	be	AUX
ftr-1851	1892	47	achieved	achieve	VERB
ftr-1851	1892	48	as	as	ADP
ftr-1851	1892	49	the	the	DET
ftr-1851	1892	50	result	result	NOUN
ftr-1851	1892	51	of	of	ADP
ftr-1851	1892	52	an	an	DET
ftr-1851	1892	53	unexpected	unexpected	ADJ
ftr-1851	1892	54	change	change	NOUN
ftr-1851	1892	55	in	in	ADP
ftr-1851	1892	56	circumstances	circumstance	NOUN
ftr-1851	1892	57	following	follow	VERB
ftr-1851	1892	58	the	the	DET
ftr-1851	1892	59	distribution	distribution	NOUN
ftr-1851	1892	60	.	.	PUNCT
ftr-1851	1893	1	"	"	PUNCT
ftr-1851	1893	2	the	the	DET
ftr-1851	1893	3	regulations	regulation	NOUN
ftr-1851	1893	4	do	do	AUX
ftr-1851	1893	5	not	not	PART
ftr-1851	1893	6	require	require	VERB
ftr-1851	1893	7	that	that	SCONJ
ftr-1851	1893	8	the	the	DET
ftr-1851	1893	9	corporation	corporation	NOUN
ftr-1851	1893	10	in	in	ADP
ftr-1851	1893	11	fact	fact	NOUN
ftr-1851	1893	12	succeed	succeed	VERB
ftr-1851	1893	13	in	in	ADP
ftr-1851	1893	14	meeting	meet	VERB
ftr-1851	1893	15	its	its	PRON
ftr-1851	1893	16	corporate	corporate	ADJ
ftr-1851	1893	17	business	business	NOUN
ftr-1851	1893	18	purpose	purpose	NOUN
ftr-1851	1893	19	,	,	PUNCT
ftr-1851	1893	20	as	as	ADV
ftr-1851	1893	21	long	long	ADV
ftr-1851	1893	22	as	as	ADP
ftr-1851	1893	23	,	,	PUNCT
ftr-1851	1893	24	at	at	ADP
ftr-1851	1893	25	the	the	DET
ftr-1851	1893	26	time	time	NOUN
ftr-1851	1893	27	of	of	ADP
ftr-1851	1893	28	the	the	DET
ftr-1851	1893	29	distribution	distribution	NOUN
ftr-1851	1893	30	,	,	PUNCT
ftr-1851	1893	31	such	such	DET
ftr-1851	1893	32	a	a	DET
ftr-1851	1893	33	purpose	purpose	NOUN
ftr-1851	1893	34	exists	exist	VERB
ftr-1851	1893	35	and	and	CCONJ
ftr-1851	1893	36	motivates	motivate	VERB
ftr-1851	1893	37	,	,	PUNCT
ftr-1851	1893	38	in	in	ADP
ftr-1851	1893	39	whole	whole	ADJ
ftr-1851	1893	40	or	or	CCONJ
ftr-1851	1893	41	substantial	substantial	ADJ
ftr-1851	1893	42	part	part	NOUN
ftr-1851	1893	43	,	,	PUNCT
ftr-1851	1893	44	the	the	DET
ftr-1851	1893	45	distribution	distribution	NOUN
ftr-1851	1893	46	.	.	PUNCT
ftr-1851	1893	47	"	"	PUNCT
ftr-1851	1894	1	the	the	DET
ftr-1851	1894	2	specific	specific	ADJ
ftr-1851	1894	3	facts	fact	NOUN
ftr-1851	1894	4	were	be	AUX
ftr-1851	1894	5	as	as	SCONJ
ftr-1851	1894	6	follows	follow	VERB
ftr-1851	1894	7	.	.	PUNCT
ftr-1851	1895	1	d	d	X
ftr-1851	1895	2	,	,	PUNCT
ftr-1851	1895	3	a	a	DET
ftr-1851	1895	4	publicly	publicly	ADV
ftr-1851	1895	5	traded	trade	VERB
ftr-1851	1895	6	corporation	corporation	NOUN
ftr-1851	1895	7	conducted	conduct	VERB
ftr-1851	1895	8	two	two	NUM
ftr-1851	1895	9	businesses	business	NOUN
ftr-1851	1895	10	directly	directly	ADV
ftr-1851	1895	11	and	and	CCONJ
ftr-1851	1895	12	a	a	DET
ftr-1851	1895	13	third	third	ADJ
ftr-1851	1895	14	business	business	NOUN
ftr-1851	1895	15	through	through	ADP
ftr-1851	1895	16	its	its	PRON
ftr-1851	1895	17	wholly	wholly	ADV
ftr-1851	1895	18	owned	own	VERB
ftr-1851	1895	19	subsidiary	subsidiary	NOUN
ftr-1851	1895	20	,	,	PUNCT
ftr-1851	1895	21	c.	c.	PROPN
ftr-1851	1895	22	to	to	PART
ftr-1851	1895	23	invest	invest	VERB
ftr-1851	1895	24	in	in	ADP
ftr-1851	1895	25	plant	plant	NOUN
ftr-1851	1895	26	and	and	CCONJ
ftr-1851	1895	27	equipment	equipment	NOUN
ftr-1851	1895	28	and	and	CCONJ
ftr-1851	1895	29	to	to	PART
ftr-1851	1895	30	make	make	VERB
ftr-1851	1895	31	acquisitions	acquisition	NOUN
ftr-1851	1895	32	,	,	PUNCT
ftr-1851	1895	33	c	c	PROPN
ftr-1851	1895	34	had	have	VERB
ftr-1851	1895	35	to	to	PART
ftr-1851	1895	36	raise	raise	VERB
ftr-1851	1895	37	a	a	DET
ftr-1851	1895	38	substantial	substantial	ADJ
ftr-1851	1895	39	amount	amount	NOUN
ftr-1851	1895	40	of	of	ADP
ftr-1851	1895	41	capital	capital	NOUN
ftr-1851	1895	42	.	.	PUNCT
ftr-1851	1896	1	d	d	X
ftr-1851	1896	2	's	's	PART
ftr-1851	1896	3	investment	investment	NOUN
ftr-1851	1896	4	banker	banker	NOUN
ftr-1851	1896	5	advised	advise	VERB
ftr-1851	1896	6	d	d	PROPN
ftr-1851	1896	7	that	that	SCONJ
ftr-1851	1896	8	the	the	DET
ftr-1851	1896	9	best	good	ADJ
ftr-1851	1896	10	way	way	NOUN
ftr-1851	1896	11	to	to	PART
ftr-1851	1896	12	raise	raise	VERB
ftr-1851	1896	13	this	this	DET
ftr-1851	1896	14	capital	capital	NOUN
ftr-1851	1896	15	was	be	AUX
ftr-1851	1896	16	by	by	ADP
ftr-1851	1896	17	a	a	DET
ftr-1851	1896	18	public	public	ADJ
ftr-1851	1896	19	offering	offering	NOUN
ftr-1851	1896	20	of	of	ADP
ftr-1851	1896	21	c	c	NOUN
ftr-1851	1896	22	stock	stock	NOUN
ftr-1851	1896	23	after	after	SCONJ
ftr-1851	1896	24	c	c	PROPN
ftr-1851	1896	25	was	be	AUX
ftr-1851	1896	26	separated	separate	VERB
ftr-1851	1896	27	from	from	ADP
ftr-1851	1896	28	d.	d.	PROPN
ftr-1851	1896	29	d	d	PROPN
ftr-1851	1896	30	distributed	distribute	VERB
ftr-1851	1896	31	the	the	DET
ftr-1851	1896	32	c	c	PROPN
ftr-1851	1896	33	stock	stock	NOUN
ftr-1851	1896	34	to	to	ADP
ftr-1851	1896	35	its	its	PRON
ftr-1851	1896	36	shareholders	shareholder	NOUN
ftr-1851	1896	37	,	,	PUNCT
ftr-1851	1896	38	and	and	CCONJ
ftr-1851	1896	39	c	c	PROPN
ftr-1851	1896	40	prepared	prepare	VERB
ftr-1851	1896	41	to	to	PART
ftr-1851	1896	42	offer	offer	VERB
ftr-1851	1896	43	its	its	PRON
ftr-1851	1896	44	stock	stock	NOUN
ftr-1851	1896	45	to	to	ADP
ftr-1851	1896	46	the	the	DET
ftr-1851	1896	47	public	public	NOUN
ftr-1851	1896	48	,	,	PUNCT
ftr-1851	1896	49	with	with	ADP
ftr-1851	1896	50	a	a	DET
ftr-1851	1896	51	target	target	NOUN
ftr-1851	1896	52	date	date	NOUN
ftr-1851	1896	53	approximately	approximately	ADV
ftr-1851	1896	54	six	six	NUM
ftr-1851	1896	55	months	month	NOUN
ftr-1851	1896	56	after	after	ADP
ftr-1851	1896	57	the	the	DET
ftr-1851	1896	58	distribution	distribution	NOUN
ftr-1851	1896	59	.	.	PUNCT
ftr-1851	1897	1	following	follow	VERB
ftr-1851	1897	2	the	the	DET
ftr-1851	1897	3	distribution	distribution	NOUN
ftr-1851	1897	4	and	and	CCONJ
ftr-1851	1897	5	before	before	SCONJ
ftr-1851	1897	6	the	the	DET
ftr-1851	1897	7	offering	offering	NOUN
ftr-1851	1897	8	could	could	AUX
ftr-1851	1897	9	be	be	AUX
ftr-1851	1897	10	undertaken	undertake	VERB
ftr-1851	1897	11	,	,	PUNCT
ftr-1851	1897	12	market	market	NOUN
ftr-1851	1897	13	conditions	condition	NOUN
ftr-1851	1897	14	unexpectedly	unexpectedly	ADV
ftr-1851	1897	15	deteriorated	deteriorate	VERB
ftr-1851	1897	16	to	to	ADP
ftr-1851	1897	17	such	such	DET
ftr-1851	1897	18	an	an	DET
ftr-1851	1897	19	extent	extent	NOUN
ftr-1851	1897	20	that	that	SCONJ
ftr-1851	1897	21	the	the	DET
ftr-1851	1897	22	public	public	ADJ
ftr-1851	1897	23	offering	offering	NOUN
ftr-1851	1897	24	was	be	AUX
ftr-1851	1897	25	postponed	postpone	VERB
ftr-1851	1897	26	.	.	PUNCT
ftr-1851	1898	1	one	one	NUM
ftr-1851	1898	2	year	year	NOUN
ftr-1851	1898	3	after	after	ADP
ftr-1851	1898	4	the	the	DET
ftr-1851	1898	5	distribution	distribution	NOUN
ftr-1851	1898	6	,	,	PUNCT
ftr-1851	1898	7	conditions	condition	NOUN
ftr-1851	1898	8	still	still	ADV
ftr-1851	1898	9	had	have	AUX
ftr-1851	1898	10	not	not	PART
ftr-1851	1898	11	improved	improve	VERB
ftr-1851	1898	12	sufficiently	sufficiently	ADV
ftr-1851	1898	13	to	to	PART
ftr-1851	1898	14	permit	permit	VERB
ftr-1851	1898	15	the	the	DET
ftr-1851	1898	16	offering	offering	NOUN
ftr-1851	1898	17	to	to	PART
ftr-1851	1898	18	go	go	VERB
ftr-1851	1898	19	forward	forward	ADV
ftr-1851	1898	20	and	and	CCONJ
ftr-1851	1898	21	c	c	NOUN
ftr-1851	1898	22	funded	fund	VERB
ftr-1851	1898	23	its	its	PRON
ftr-1851	1898	24	capital	capital	NOUN
ftr-1851	1898	25	needs	need	VERB
ftr-1851	1898	26	through	through	ADP
ftr-1851	1898	27	the	the	DET
ftr-1851	1898	28	sale	sale	NOUN
ftr-1851	1898	29	of	of	ADP
ftr-1851	1898	30	debentures	debenture	NOUN
ftr-1851	1898	31	.	.	PUNCT
ftr-1851	1899	1	5	5	X
ftr-1851	1899	2	.	.	X
ftr-1851	1899	3	management	management	NOUN
ftr-1851	1899	4	focus	focus	NOUN
ftr-1851	1899	5	is	be	AUX
ftr-1851	1899	6	a	a	DET
ftr-1851	1899	7	business	business	NOUN
ftr-1851	1899	8	purpose	purpose	NOUN
ftr-1851	1899	9	.	.	PUNCT
ftr-1851	1900	1	rev	rev	PROPN
ftr-1851	1900	2	.	.	PUNCT
ftr-1851	1901	1	rul	rul	PROPN
ftr-1851	1901	2	.	.	PUNCT
ftr-1851	1901	3	2003	2003	NUM
ftr-1851	1901	4	-	-	SYM
ftr-1851	1901	5	74	74	NUM
ftr-1851	1901	6	,	,	PUNCT
ftr-1851	1901	7	2003	2003	NUM
ftr-1851	1901	8	-	-	SYM
ftr-1851	1901	9	29	29	NUM
ftr-1851	1901	10	i.r.b	i.r.b	NOUN
ftr-1851	1901	11	.	.	PUNCT
ftr-1851	1902	1	77	77	NUM
ftr-1851	1902	2	(	(	PUNCT
ftr-1851	1902	3	7/21/03	7/21/03	NUM
ftr-1851	1902	4	)	)	PUNCT
ftr-1851	1902	5	.	.	PUNCT
ftr-1851	1903	1	distributing	distribute	VERB
ftr-1851	1903	2	is	be	AUX
ftr-1851	1903	3	a	a	DET
ftr-1851	1903	4	publicly	publicly	ADV
ftr-1851	1903	5	traded	trade	VERB
ftr-1851	1903	6	corporation	corporation	NOUN
ftr-1851	1903	7	that	that	PRON
ftr-1851	1903	8	conducts	conduct	VERB
ftr-1851	1903	9	a	a	DET
ftr-1851	1903	10	software	software	NOUN
ftr-1851	1903	11	technology	technology	NOUN
ftr-1851	1903	12	business	business	NOUN
ftr-1851	1903	13	.	.	PUNCT
ftr-1851	1904	1	controlled	control	VERB
ftr-1851	1904	2	is	be	AUX
ftr-1851	1904	3	a	a	DET
ftr-1851	1904	4	wholly	wholly	ADV
ftr-1851	1904	5	-	-	PUNCT
ftr-1851	1904	6	owned	own	VERB
ftr-1851	1904	7	subsidiary	subsidiary	NOUN
ftr-1851	1904	8	of	of	ADP
ftr-1851	1904	9	distributing	distribute	VERB
ftr-1851	1904	10	and	and	CCONJ
ftr-1851	1904	11	conducts	conduct	VERB
ftr-1851	1904	12	a	a	DET
ftr-1851	1904	13	paper	paper	NOUN
ftr-1851	1904	14	products	product	NOUN
ftr-1851	1904	15	business	business	NOUN
ftr-1851	1904	16	.	.	PUNCT
ftr-1851	1905	1	management	management	NOUN
ftr-1851	1905	2	of	of	ADP
ftr-1851	1905	3	each	each	DET
ftr-1851	1905	4	corporation	corporation	NOUN
ftr-1851	1905	5	would	would	AUX
ftr-1851	1905	6	prefer	prefer	VERB
ftr-1851	1905	7	to	to	PART
ftr-1851	1905	8	concentrate	concentrate	VERB
ftr-1851	1905	9	its	its	PRON
ftr-1851	1905	10	efforts	effort	NOUN
ftr-1851	1905	11	solely	solely	ADV
ftr-1851	1905	12	on	on	ADP
ftr-1851	1905	13	the	the	DET
ftr-1851	1905	14	business	business	NOUN
ftr-1851	1905	15	conducted	conduct	VERB
ftr-1851	1905	16	by	by	ADP
ftr-1851	1905	17	that	that	DET
ftr-1851	1905	18	corporation	corporation	NOUN
ftr-1851	1905	19	,	,	PUNCT
ftr-1851	1905	20	but	but	CCONJ
ftr-1851	1905	21	the	the	DET
ftr-1851	1905	22	ownership	ownership	NOUN
ftr-1851	1905	23	of	of	ADP
ftr-1851	1905	24	controlled	control	VERB
ftr-1851	1905	25	by	by	ADP
ftr-1851	1905	26	distributing	distribute	VERB
ftr-1851	1905	27	prevents	prevent	NOUN
ftr-1851	1905	28	distributing	distribute	VERB
ftr-1851	1905	29	's	's	PART
ftr-1851	1905	30	management	management	NOUN
ftr-1851	1905	31	from	from	ADP
ftr-1851	1905	32	concentrating	concentrate	VERB
ftr-1851	1905	33	solely	solely	ADV
ftr-1851	1905	34	on	on	ADP
ftr-1851	1905	35	the	the	DET
ftr-1851	1905	36	software	software	NOUN
ftr-1851	1905	37	business	business	NOUN
ftr-1851	1905	38	.	.	PUNCT
ftr-1851	1906	1	held	hold	VERB
ftr-1851	1906	2	,	,	PUNCT
ftr-1851	1906	3	the	the	DET
ftr-1851	1906	4	distribution	distribution	NOUN
ftr-1851	1906	5	of	of	ADP
ftr-1851	1906	6	the	the	DET
ftr-1851	1906	7	stock	stock	NOUN
ftr-1851	1906	8	of	of	ADP
ftr-1851	1906	9	a	a	DET
ftr-1851	1906	10	controlled	control	VERB
ftr-1851	1906	11	corporation	corporation	NOUN
ftr-1851	1906	12	by	by	ADP
ftr-1851	1906	13	a	a	DET
ftr-1851	1906	14	distributing	distribute	VERB
ftr-1851	1906	15	corporation	corporation	NOUN
ftr-1851	1906	16	to	to	PART
ftr-1851	1906	17	enable	enable	VERB
ftr-1851	1906	18	the	the	DET
ftr-1851	1906	19	management	management	NOUN
ftr-1851	1906	20	of	of	ADP
ftr-1851	1906	21	each	each	DET
ftr-1851	1906	22	corporation	corporation	NOUN
ftr-1851	1906	23	to	to	PART
ftr-1851	1906	24	concentrate	concentrate	VERB
ftr-1851	1906	25	on	on	ADP
ftr-1851	1906	26	its	its	PRON
ftr-1851	1906	27	own	own	ADJ
ftr-1851	1906	28	business	business	NOUN
ftr-1851	1906	29	satisfies	satisfy	VERB
ftr-1851	1906	30	the	the	DET
ftr-1851	1906	31	business	business	NOUN
ftr-1851	1906	32	purpose	purpose	NOUN
ftr-1851	1906	33	requirement	requirement	NOUN
ftr-1851	1906	34	of	of	ADP
ftr-1851	1906	35	reg	reg	NOUN
ftr-1851	1906	36	.	.	PUNCT
ftr-1851	1907	1	§	§	PROPN
ftr-1851	1907	2	1.355	1.355	NUM
ftr-1851	1907	3	-	-	SYM
ftr-1851	1907	4	2(b	2(b	NUM
ftr-1851	1907	5	)	)	PUNCT
ftr-1851	1907	6	.	.	PUNCT
ftr-1851	1908	1	6	6	X
ftr-1851	1908	2	.	.	X
ftr-1851	1908	3	competing	compete	VERB
ftr-1851	1908	4	for	for	ADP
ftr-1851	1908	5	investors	investor	NOUN
ftr-1851	1908	6	and	and	CCONJ
ftr-1851	1908	7	lenders	lender	NOUN
ftr-1851	1908	8	is	be	AUX
ftr-1851	1908	9	a	a	DET
ftr-1851	1908	10	business	business	NOUN
ftr-1851	1908	11	purpose	purpose	NOUN
ftr-1851	1908	12	.	.	PUNCT
ftr-1851	1909	1	rev	rev	PROPN
ftr-1851	1909	2	.	.	PUNCT
ftr-1851	1910	1	rul	rul	PROPN
ftr-1851	1910	2	.	.	PUNCT
ftr-1851	1910	3	2003	2003	NUM
ftr-1851	1910	4	-	-	SYM
ftr-1851	1910	5	75	75	NUM
ftr-1851	1910	6	,	,	PUNCT
ftr-1851	1910	7	2003	2003	NUM
ftr-1851	1910	8	-	-	SYM
ftr-1851	1910	9	29	29	NUM
ftr-1851	1910	10	i.r.b	i.r.b	NOUN
ftr-1851	1910	11	.	.	PUNCT
ftr-1851	1911	1	79	79	NUM
ftr-1851	1911	2	(	(	PUNCT
ftr-1851	1911	3	7/21/03	7/21/03	NUM
ftr-1851	1911	4	)	)	PUNCT
ftr-1851	1911	5	.	.	PUNCT
ftr-1851	1912	1	distributing	distribute	VERB
ftr-1851	1912	2	is	be	AUX
ftr-1851	1912	3	a	a	DET
ftr-1851	1912	4	publicly	publicly	ADV
ftr-1851	1912	5	traded	trade	VERB
ftr-1851	1912	6	corporation	corporation	NOUN
ftr-1851	1912	7	that	that	PRON
ftr-1851	1912	8	conducts	conduct	VERB
ftr-1851	1912	9	a	a	DET
ftr-1851	1912	10	pharmaceuticals	pharmaceutical	NOUN
ftr-1851	1912	11	business	business	NOUN
ftr-1851	1912	12	.	.	PUNCT
ftr-1851	1913	1	controlled	control	VERB
ftr-1851	1913	2	is	be	AUX
ftr-1851	1913	3	a	a	DET
ftr-1851	1913	4	whollyowned	whollyowne	VERB
ftr-1851	1913	5	subsidiary	subsidiary	NOUN
ftr-1851	1913	6	of	of	ADP
ftr-1851	1913	7	distributing	distribute	VERB
ftr-1851	1913	8	and	and	CCONJ
ftr-1851	1913	9	conducts	conduct	VERB
ftr-1851	1913	10	a	a	DET
ftr-1851	1913	11	cosmetics	cosmetic	NOUN
ftr-1851	1913	12	business	business	NOUN
ftr-1851	1913	13	.	.	PUNCT
ftr-1851	1914	1	these	these	DET
ftr-1851	1914	2	businesses	business	NOUN
ftr-1851	1914	3	compete	compete	VERB
ftr-1851	1914	4	for	for	ADP
ftr-1851	1914	5	capital	capital	NOUN
ftr-1851	1914	6	from	from	ADP
ftr-1851	1914	7	borrowing	borrowing	NOUN
ftr-1851	1914	8	and	and	CCONJ
ftr-1851	1914	9	internal	internal	ADJ
ftr-1851	1914	10	cash	cash	NOUN
ftr-1851	1914	11	flows	flow	NOUN
ftr-1851	1914	12	.	.	PUNCT
ftr-1851	1915	1	the	the	DET
ftr-1851	1915	2	distribution	distribution	NOUN
ftr-1851	1915	3	of	of	ADP
ftr-1851	1915	4	the	the	DET
ftr-1851	1915	5	stock	stock	NOUN
ftr-1851	1915	6	of	of	ADP
ftr-1851	1915	7	a	a	DET
ftr-1851	1915	8	controlled	control	VERB
ftr-1851	1915	9	corporation	corporation	NOUN
ftr-1851	1915	10	to	to	PART
ftr-1851	1915	11	resolve	resolve	VERB
ftr-1851	1915	12	a	a	DET
ftr-1851	1915	13	capital	capital	NOUN
ftr-1851	1915	14	allocation	allocation	NOUN
ftr-1851	1915	15	problem	problem	NOUN
ftr-1851	1915	16	between	between	ADP
ftr-1851	1915	17	the	the	DET
ftr-1851	1915	18	two	two	NUM
ftr-1851	1915	19	corporations	corporation	NOUN
ftr-1851	1915	20	satisfies	satisfy	VERB
ftr-1851	1915	21	the	the	DET
ftr-1851	1915	22	business	business	NOUN
ftr-1851	1915	23	purpose	purpose	NOUN
ftr-1851	1915	24	requirement	requirement	NOUN
ftr-1851	1915	25	of	of	ADP
ftr-1851	1915	26	reg	reg	NOUN
ftr-1851	1915	27	.	.	PUNCT
ftr-1851	1916	1	§	§	PROPN
ftr-1851	1916	2	1.355	1.355	NUM
ftr-1851	1916	3	-	-	SYM
ftr-1851	1916	4	2(b	2(b	NUM
ftr-1851	1916	5	)	)	PUNCT
ftr-1851	1916	6	.	.	PUNCT
ftr-1851	1917	1	7	7	X
ftr-1851	1917	2	.	.	X
ftr-1851	1917	3	private	private	ADJ
ftr-1851	1917	4	letter	letter	NOUN
ftr-1851	1917	5	rulings	ruling	NOUN
ftr-1851	1917	6	under	under	ADP
ftr-1851	1917	7	§	§	PROPN
ftr-1851	1917	8	355	355	NUM
ftr-1851	1917	9	will	will	AUX
ftr-1851	1917	10	be	be	AUX
ftr-1851	1917	11	harder	hard	ADJ
ftr-1851	1917	12	to	to	PART
ftr-1851	1917	13	come	come	VERB
ftr-1851	1917	14	by	by	ADV
ftr-1851	1917	15	after	after	ADP
ftr-1851	1917	16	august	august	PROPN
ftr-1851	1917	17	8th	8th	NOUN
ftr-1851	1917	18	.	.	PUNCT
ftr-1851	1918	1	rev	rev	PROPN
ftr-1851	1918	2	.	.	PROPN
ftr-1851	1918	3	proc	proc	PROPN
ftr-1851	1918	4	.	.	PUNCT
ftr-1851	1919	1	2003	2003	NUM
ftr-1851	1919	2	-	-	SYM
ftr-1851	1919	3	48	48	NUM
ftr-1851	1919	4	,	,	PUNCT
ftr-1851	1919	5	2003	2003	NUM
ftr-1851	1919	6	-	-	SYM
ftr-1851	1919	7	29	29	NUM
ftr-1851	1919	8	i.r.b	i.r.b	NOUN
ftr-1851	1919	9	.	.	PUNCT
ftr-1851	1920	1	86	86	NUM
ftr-1851	1920	2	(	(	PUNCT
ftr-1851	1920	3	7/21/03	7/21/03	NUM
ftr-1851	1920	4	)	)	PUNCT
ftr-1851	1920	5	.	.	PUNCT
ftr-1851	1921	1	this	this	DET
ftr-1851	1921	2	revenue	revenue	NOUN
ftr-1851	1921	3	procedure	procedure	NOUN
ftr-1851	1921	4	notes	note	VERB
ftr-1851	1921	5	that	that	SCONJ
ftr-1851	1921	6	in	in	ADP
ftr-1851	1921	7	the	the	DET
ftr-1851	1921	8	past	past	NOUN
ftr-1851	1921	9	the	the	DET
ftr-1851	1921	10	irs	irs	PROPN
ftr-1851	1921	11	has	have	AUX
ftr-1851	1921	12	not	not	PART
ftr-1851	1921	13	adhered	adhere	VERB
ftr-1851	1921	14	to	to	ADP
ftr-1851	1921	15	its	its	PRON
ftr-1851	1921	16	policy	policy	NOUN
ftr-1851	1921	17	of	of	ADP
ftr-1851	1921	18	not	not	PART
ftr-1851	1921	19	giving	give	VERB
ftr-1851	1921	20	"	"	PUNCT
ftr-1851	1921	21	comfort	comfort	NOUN
ftr-1851	1921	22	rulings	ruling	NOUN
ftr-1851	1921	23	"	"	PUNCT
ftr-1851	1921	24	in	in	ADP
ftr-1851	1921	25	the	the	DET
ftr-1851	1921	26	§	§	ADJ
ftr-1851	1921	27	355	355	NUM
ftr-1851	1921	28	area	area	NOUN
ftr-1851	1921	29	.	.	PUNCT
ftr-1851	1922	1	it	it	PRON
ftr-1851	1922	2	sets	set	VERB
ftr-1851	1922	3	up	up	ADP
ftr-1851	1922	4	a	a	DET
ftr-1851	1922	5	one	one	NUM
ftr-1851	1922	6	-	-	PUNCT
ftr-1851	1922	7	year	year	NOUN
ftr-1851	1922	8	pilot	pilot	NOUN
ftr-1851	1922	9	program	program	NOUN
ftr-1851	1922	10	for	for	ADP
ftr-1851	1922	11	rulings	ruling	NOUN
ftr-1851	1922	12	postmarked	postmark	VERB
ftr-1851	1922	13	after	after	ADP
ftr-1851	1922	14	8/8/03	8/8/03	NUM
ftr-1851	1922	15	of	of	ADP
ftr-1851	1922	16	not	not	PART
ftr-1851	1922	17	ruling	rule	VERB
ftr-1851	1922	18	on	on	ADP
ftr-1851	1922	19	three	three	NUM
ftr-1851	1922	20	issues	issue	NOUN
ftr-1851	1922	21	with	with	ADP
ftr-1851	1922	22	respect	respect	NOUN
ftr-1851	1922	23	to	to	ADP
ftr-1851	1922	24	corporate	corporate	ADJ
ftr-1851	1922	25	20041	20041	NUM
ftr-1851	1922	26	florida	florida	PROPN
ftr-1851	1922	27	tax	tax	PROPN
ftr-1851	1922	28	review	review	NOUN
ftr-1851	1922	29	divisions	division	NOUN
ftr-1851	1922	30	.	.	PUNCT
ftr-1851	1923	1	the	the	DET
ftr-1851	1923	2	national	national	ADJ
ftr-1851	1923	3	office	office	NOUN
ftr-1851	1923	4	will	will	AUX
ftr-1851	1923	5	not	not	PART
ftr-1851	1923	6	determine	determine	VERB
ftr-1851	1923	7	(	(	PUNCT
ftr-1851	1923	8	1	1	X
ftr-1851	1923	9	)	)	PUNCT
ftr-1851	1923	10	whether	whether	SCONJ
ftr-1851	1923	11	a	a	DET
ftr-1851	1923	12	proposed	propose	VERB
ftr-1851	1923	13	or	or	CCONJ
ftr-1851	1923	14	completed	complete	VERB
ftr-1851	1923	15	distribution	distribution	NOUN
ftr-1851	1923	16	of	of	ADP
ftr-1851	1923	17	the	the	DET
ftr-1851	1923	18	stock	stock	NOUN
ftr-1851	1923	19	of	of	ADP
ftr-1851	1923	20	a	a	DET
ftr-1851	1923	21	controlled	control	VERB
ftr-1851	1923	22	corporation	corporation	NOUN
ftr-1851	1923	23	is	be	AUX
ftr-1851	1923	24	being	be	AUX
ftr-1851	1923	25	carried	carry	VERB
ftr-1851	1923	26	out	out	ADP
ftr-1851	1923	27	for	for	ADP
ftr-1851	1923	28	one	one	NUM
ftr-1851	1923	29	or	or	CCONJ
ftr-1851	1923	30	more	more	ADJ
ftr-1851	1923	31	corporate	corporate	ADJ
ftr-1851	1923	32	business	business	NOUN
ftr-1851	1923	33	purposes	purpose	NOUN
ftr-1851	1923	34	,	,	PUNCT
ftr-1851	1923	35	(	(	PUNCT
ftr-1851	1923	36	2	2	X
ftr-1851	1923	37	)	)	PUNCT
ftr-1851	1923	38	whether	whether	SCONJ
ftr-1851	1923	39	the	the	DET
ftr-1851	1923	40	transaction	transaction	NOUN
ftr-1851	1923	41	is	be	AUX
ftr-1851	1923	42	used	use	VERB
ftr-1851	1923	43	principally	principally	ADV
ftr-1851	1923	44	as	as	ADP
ftr-1851	1923	45	a	a	DET
ftr-1851	1923	46	device	device	NOUN
ftr-1851	1923	47	,	,	PUNCT
ftr-1851	1923	48	or	or	CCONJ
ftr-1851	1923	49	(	(	PUNCT
ftr-1851	1923	50	3	3	X
ftr-1851	1923	51	)	)	PUNCT
ftr-1851	1923	52	whether	whether	SCONJ
ftr-1851	1923	53	the	the	DET
ftr-1851	1923	54	distribution	distribution	NOUN
ftr-1851	1923	55	and	and	CCONJ
ftr-1851	1923	56	an	an	DET
ftr-1851	1923	57	acquisition	acquisition	NOUN
ftr-1851	1923	58	are	be	AUX
ftr-1851	1923	59	part	part	NOUN
ftr-1851	1923	60	of	of	ADP
ftr-1851	1923	61	a	a	DET
ftr-1851	1923	62	plan	plan	NOUN
ftr-1851	1923	63	under	under	ADP
ftr-1851	1923	64	§	§	PROPN
ftr-1851	1923	65	355(e	355(e	PROPN
ftr-1851	1923	66	)	)	PUNCT
ftr-1851	1923	67	.	.	PUNCT
ftr-1851	1924	1	8	8	X
ftr-1851	1924	2	.	.	PUNCT
ftr-1851	1924	3	"	"	PUNCT
ftr-1851	1924	4	nephew	nephew	NOUN
ftr-1851	1924	5	of	of	ADP
ftr-1851	1924	6	morris	morris	PROPN
ftr-1851	1924	7	trust	trust	PROPN
ftr-1851	1924	8	"	"	PUNCT
ftr-1851	1924	9	transaction	transaction	NOUN
ftr-1851	1924	10	is	be	AUX
ftr-1851	1924	11	blessed	bless	VERB
ftr-1851	1924	12	.	.	PUNCT
ftr-1851	1925	1	rev	rev	PROPN
ftr-1851	1925	2	.	.	PROPN
ftr-1851	1926	1	rul	rul	PROPN
ftr-1851	1926	2	.	.	PUNCT
ftr-1851	1926	3	2003	2003	NUM
ftr-1851	1926	4	-	-	SYM
ftr-1851	1926	5	79	79	NUM
ftr-1851	1926	6	,	,	PUNCT
ftr-1851	1926	7	2003	2003	NUM
ftr-1851	1926	8	-	-	SYM
ftr-1851	1926	9	29	29	NUM
ftr-1851	1926	10	i.r.b	i.r.b	NOUN
ftr-1851	1926	11	.	.	PUNCT
ftr-1851	1927	1	80	80	NUM
ftr-1851	1927	2	(	(	PUNCT
ftr-1851	1927	3	7/21/03	7/21/03	NUM
ftr-1851	1927	4	)	)	PUNCT
ftr-1851	1927	5	.	.	PUNCT
ftr-1851	1928	1	a	a	DET
ftr-1851	1928	2	spin	spin	NOUN
ftr-1851	1928	3	-	-	PUNCT
ftr-1851	1928	4	off	off	NOUN
ftr-1851	1928	5	of	of	ADP
ftr-1851	1928	6	one	one	NUM
ftr-1851	1928	7	of	of	ADP
ftr-1851	1928	8	two	two	NUM
ftr-1851	1928	9	business	business	NOUN
ftr-1851	1928	10	of	of	ADP
ftr-1851	1928	11	equal	equal	ADJ
ftr-1851	1928	12	size	size	NOUN
ftr-1851	1928	13	by	by	ADP
ftr-1851	1928	14	means	mean	NOUN
ftr-1851	1928	15	of	of	ADP
ftr-1851	1928	16	a	a	DET
ftr-1851	1928	17	transfer	transfer	NOUN
ftr-1851	1928	18	of	of	ADP
ftr-1851	1928	19	the	the	DET
ftr-1851	1928	20	assets	asset	NOUN
ftr-1851	1928	21	of	of	ADP
ftr-1851	1928	22	one	one	NUM
ftr-1851	1928	23	of	of	ADP
ftr-1851	1928	24	the	the	DET
ftr-1851	1928	25	businesses	business	NOUN
ftr-1851	1928	26	to	to	ADP
ftr-1851	1928	27	a	a	DET
ftr-1851	1928	28	controlled	control	VERB
ftr-1851	1928	29	corporation	corporation	NOUN
ftr-1851	1928	30	,	,	PUNCT
ftr-1851	1928	31	followed	follow	VERB
ftr-1851	1928	32	by	by	ADP
ftr-1851	1928	33	the	the	DET
ftr-1851	1928	34	acquisition	acquisition	NOUN
ftr-1851	1928	35	of	of	ADP
ftr-1851	1928	36	substantially	substantially	ADV
ftr-1851	1928	37	all	all	DET
ftr-1851	1928	38	the	the	DET
ftr-1851	1928	39	assets	asset	NOUN
ftr-1851	1928	40	of	of	ADP
ftr-1851	1928	41	the	the	DET
ftr-1851	1928	42	controlled	control	VERB
ftr-1851	1928	43	corporation	corporation	NOUN
ftr-1851	1928	44	by	by	ADP
ftr-1851	1928	45	an	an	DET
ftr-1851	1928	46	unrelated	unrelated	ADJ
ftr-1851	1928	47	corporation	corporation	NOUN
ftr-1851	1928	48	in	in	ADP
ftr-1851	1928	49	the	the	DET
ftr-1851	1928	50	same	same	ADJ
ftr-1851	1928	51	business	business	NOUN
ftr-1851	1928	52	,	,	PUNCT
ftr-1851	1928	53	meets	meet	VERB
ftr-1851	1928	54	all	all	DET
ftr-1851	1928	55	the	the	DET
ftr-1851	1928	56	requirements	requirement	NOUN
ftr-1851	1928	57	of	of	ADP
ftr-1851	1928	58	§	§	PROPN
ftr-1851	1928	59	§	§	PROPN
ftr-1851	1928	60	368(a)(1)(d	368(a)(1)(d	PROPN
ftr-1851	1928	61	)	)	PUNCT
ftr-1851	1928	62	,	,	PUNCT
ftr-1851	1928	63	355(a	355(a	NUM
ftr-1851	1928	64	)	)	PUNCT
ftr-1851	1928	65	,	,	PUNCT
ftr-1851	1928	66	and	and	CCONJ
ftr-1851	1928	67	368(a)(1)(c	368(a)(1)(c	NUM
ftr-1851	1928	68	)	)	PUNCT
ftr-1851	1928	69	even	even	ADV
ftr-1851	1928	70	though	though	SCONJ
ftr-1851	1928	71	an	an	DET
ftr-1851	1928	72	acquisition	acquisition	NOUN
ftr-1851	1928	73	of	of	ADP
ftr-1851	1928	74	the	the	DET
ftr-1851	1928	75	same	same	ADJ
ftr-1851	1928	76	properties	property	NOUN
ftr-1851	1928	77	from	from	ADP
ftr-1851	1928	78	the	the	DET
ftr-1851	1928	79	distributing	distribute	VERB
ftr-1851	1928	80	corporation	corporation	NOUN
ftr-1851	1928	81	would	would	AUX
ftr-1851	1928	82	have	have	AUX
ftr-1851	1928	83	failed	fail	VERB
ftr-1851	1928	84	this	this	DET
ftr-1851	1928	85	requirement	requirement	NOUN
ftr-1851	1928	86	if	if	SCONJ
ftr-1851	1928	87	the	the	DET
ftr-1851	1928	88	transfer	transfer	NOUN
ftr-1851	1928	89	of	of	ADP
ftr-1851	1928	90	those	those	DET
ftr-1851	1928	91	properties	property	NOUN
ftr-1851	1928	92	had	have	AUX
ftr-1851	1928	93	not	not	PART
ftr-1851	1928	94	been	be	AUX
ftr-1851	1928	95	made	make	VERB
ftr-1851	1928	96	to	to	ADP
ftr-1851	1928	97	the	the	DET
ftr-1851	1928	98	controlled	control	VERB
ftr-1851	1928	99	corporation	corporation	NOUN
ftr-1851	1928	100	.	.	PUNCT
ftr-1851	1929	1	9	9	X
ftr-1851	1929	2	.	.	X
ftr-1851	1929	3	pesticides	pesticide	NOUN
ftr-1851	1929	4	and	and	CCONJ
ftr-1851	1929	5	baby	baby	NOUN
ftr-1851	1929	6	food	food	NOUN
ftr-1851	1929	7	?	?	PUNCT
ftr-1851	1930	1	a	a	DET
ftr-1851	1930	2	statement	statement	NOUN
ftr-1851	1930	3	of	of	ADP
ftr-1851	1930	4	facts	fact	NOUN
ftr-1851	1930	5	that	that	SCONJ
ftr-1851	1930	6	only	only	ADV
ftr-1851	1930	7	a	a	DET
ftr-1851	1930	8	tax	tax	NOUN
ftr-1851	1930	9	professor	professor	NOUN
ftr-1851	1930	10	could	could	AUX
ftr-1851	1930	11	have	have	AUX
ftr-1851	1930	12	invented	invent	VERB
ftr-1851	1930	13	!	!	PUNCT
ftr-1851	1931	1	rev	rev	PROPN
ftr-1851	1931	2	.	.	PUNCT
ftr-1851	1932	1	rul	rul	PROPN
ftr-1851	1932	2	.	.	PUNCT
ftr-1851	1932	3	2003	2003	NUM
ftr-1851	1932	4	-	-	SYM
ftr-1851	1932	5	110	110	NUM
ftr-1851	1932	6	,	,	PUNCT
ftr-1851	1932	7	2003	2003	NUM
ftr-1851	1932	8	-	-	SYM
ftr-1851	1932	9	46	46	NUM
ftr-1851	1932	10	i.r.b	i.r.b	NOUN
ftr-1851	1932	11	.	.	PUNCT
ftr-1851	1932	12	1083	1083	NUM
ftr-1851	1932	13	(	(	PUNCT
ftr-1851	1932	14	11/17/03	11/17/03	PROPN
ftr-1851	1932	15	)	)	PUNCT
ftr-1851	1932	16	.	.	PUNCT
ftr-1851	1933	1	a	a	DET
ftr-1851	1933	2	publicly	publicly	ADV
ftr-1851	1933	3	traded	trade	VERB
ftr-1851	1933	4	corporation	corporation	NOUN
ftr-1851	1933	5	that	that	PRON
ftr-1851	1933	6	conducted	conduct	VERB
ftr-1851	1933	7	a	a	DET
ftr-1851	1933	8	pesticide	pesticide	NOUN
ftr-1851	1933	9	business	business	NOUN
ftr-1851	1933	10	spunoff	spunoff	NOUN
ftr-1851	1933	11	its	its	PRON
ftr-1851	1933	12	controlled	control	VERB
ftr-1851	1933	13	subsidiary	subsidiary	NOUN
ftr-1851	1933	14	that	that	PRON
ftr-1851	1933	15	conducted	conduct	VERB
ftr-1851	1933	16	a	a	DET
ftr-1851	1933	17	baby	baby	NOUN
ftr-1851	1933	18	food	food	NOUN
ftr-1851	1933	19	business	business	NOUN
ftr-1851	1933	20	to	to	PART
ftr-1851	1933	21	deal	deal	VERB
ftr-1851	1933	22	with	with	ADP
ftr-1851	1933	23	"	"	PUNCT
ftr-1851	1933	24	public	public	ADJ
ftr-1851	1933	25	perception	perception	NOUN
ftr-1851	1933	26	problems	problem	NOUN
ftr-1851	1933	27	"	"	PUNCT
ftr-1851	1933	28	that	that	PRON
ftr-1851	1933	29	caused	cause	VERB
ftr-1851	1933	30	potential	potential	ADJ
ftr-1851	1933	31	baby	baby	NOUN
ftr-1851	1933	32	food	food	NOUN
ftr-1851	1933	33	buyers	buyer	NOUN
ftr-1851	1933	34	from	from	ADP
ftr-1851	1933	35	dealing	deal	VERB
ftr-1851	1933	36	with	with	ADP
ftr-1851	1933	37	the	the	DET
ftr-1851	1933	38	subsidiary	subsidiary	NOUN
ftr-1851	1933	39	as	as	ADV
ftr-1851	1933	40	long	long	ADV
ftr-1851	1933	41	as	as	SCONJ
ftr-1851	1933	42	it	it	PRON
ftr-1851	1933	43	was	be	AUX
ftr-1851	1933	44	affiliated	affiliate	VERB
ftr-1851	1933	45	with	with	ADP
ftr-1851	1933	46	a	a	DET
ftr-1851	1933	47	pesticide	pesticide	NOUN
ftr-1851	1933	48	producer	producer	NOUN
ftr-1851	1933	49	.	.	PUNCT
ftr-1851	1934	1	in	in	ADP
ftr-1851	1934	2	determining	determine	VERB
ftr-1851	1934	3	whether	whether	SCONJ
ftr-1851	1934	4	the	the	DET
ftr-1851	1934	5	distribution	distribution	NOUN
ftr-1851	1934	6	of	of	ADP
ftr-1851	1934	7	the	the	DET
ftr-1851	1934	8	stock	stock	NOUN
ftr-1851	1934	9	of	of	ADP
ftr-1851	1934	10	the	the	DET
ftr-1851	1934	11	controlled	control	VERB
ftr-1851	1934	12	corporation	corporation	NOUN
ftr-1851	1934	13	satisfied	satisfy	VERB
ftr-1851	1934	14	the	the	DET
ftr-1851	1934	15	business	business	NOUN
ftr-1851	1934	16	purpose	purpose	NOUN
ftr-1851	1934	17	requirement	requirement	NOUN
ftr-1851	1934	18	in	in	ADP
ftr-1851	1934	19	reg	reg	NOUN
ftr-1851	1934	20	.	.	PUNCT
ftr-1851	1935	1	§	§	PROPN
ftr-1851	1935	2	1.355	1.355	NUM
ftr-1851	1935	3	-	-	SYM
ftr-1851	1935	4	2(b	2(b	NUM
ftr-1851	1935	5	)	)	PUNCT
ftr-1851	1935	6	,	,	PUNCT
ftr-1851	1935	7	which	which	PRON
ftr-1851	1935	8	requires	require	VERB
ftr-1851	1935	9	that	that	SCONJ
ftr-1851	1935	10	the	the	DET
ftr-1851	1935	11	distribution	distribution	NOUN
ftr-1851	1935	12	be	be	AUX
ftr-1851	1935	13	motivated	motivate	VERB
ftr-1851	1935	14	,	,	PUNCT
ftr-1851	1935	15	in	in	ADP
ftr-1851	1935	16	whole	whole	ADJ
ftr-1851	1935	17	or	or	CCONJ
ftr-1851	1935	18	substantial	substantial	ADJ
ftr-1851	1935	19	part	part	NOUN
ftr-1851	1935	20	,	,	PUNCT
ftr-1851	1935	21	by	by	ADP
ftr-1851	1935	22	one	one	NUM
ftr-1851	1935	23	or	or	CCONJ
ftr-1851	1935	24	more	more	ADJ
ftr-1851	1935	25	corporate	corporate	ADJ
ftr-1851	1935	26	business	business	NOUN
ftr-1851	1935	27	purposes	purpose	NOUN
ftr-1851	1935	28	,	,	PUNCT
ftr-1851	1935	29	the	the	DET
ftr-1851	1935	30	fact	fact	NOUN
ftr-1851	1935	31	that	that	SCONJ
ftr-1851	1935	32	§	§	PROPN
ftr-1851	1935	33	355	355	NUM
ftr-1851	1935	34	permits	permit	VERB
ftr-1851	1935	35	the	the	DET
ftr-1851	1935	36	distributing	distribute	VERB
ftr-1851	1935	37	corporation	corporation	NOUN
ftr-1851	1935	38	to	to	PART
ftr-1851	1935	39	distribute	distribute	VERB
ftr-1851	1935	40	the	the	DET
ftr-1851	1935	41	stock	stock	NOUN
ftr-1851	1935	42	of	of	ADP
ftr-1851	1935	43	a	a	DET
ftr-1851	1935	44	controlled	control	VERB
ftr-1851	1935	45	corporation	corporation	NOUN
ftr-1851	1935	46	without	without	ADP
ftr-1851	1935	47	recognition	recognition	NOUN
ftr-1851	1935	48	of	of	ADP
ftr-1851	1935	49	gain	gain	NOUN
ftr-1851	1935	50	otherwise	otherwise	ADV
ftr-1851	1935	51	required	require	VERB
ftr-1851	1935	52	under	under	ADP
ftr-1851	1935	53	§	§	PROPN
ftr-1851	1935	54	311	311	NUM
ftr-1851	1935	55	(	(	PUNCT
ftr-1851	1935	56	b	b	NOUN
ftr-1851	1935	57	)	)	PUNCT
ftr-1851	1935	58	does	do	AUX
ftr-1851	1935	59	not	not	PART
ftr-1851	1935	60	present	present	VERB
ftr-1851	1935	61	a	a	DET
ftr-1851	1935	62	potential	potential	NOUN
ftr-1851	1935	63	for	for	ADP
ftr-1851	1935	64	the	the	DET
ftr-1851	1935	65	avoidance	avoidance	NOUN
ftr-1851	1935	66	of	of	ADP
ftr-1851	1935	67	federal	federal	ADJ
ftr-1851	1935	68	taxes	taxis	NOUN
ftr-1851	1935	69	.	.	PUNCT
ftr-1851	1936	1	h.	h.	PROPN
ftr-1851	1936	2	personal	personal	ADJ
ftr-1851	1936	3	holding	hold	VERB
ftr-1851	1936	4	companies	company	NOUN
ftr-1851	1936	5	and	and	CCONJ
ftr-1851	1936	6	accumulated	accumulate	VERB
ftr-1851	1936	7	earnings	earning	NOUN
ftr-1851	1936	8	tax	tax	NOUN
ftr-1851	1936	9	1	1	NUM
ftr-1851	1936	10	.	.	PUNCT
ftr-1851	1936	11	personal	personal	ADJ
ftr-1851	1936	12	holding	hold	VERB
ftr-1851	1936	13	company	company	NOUN
ftr-1851	1936	14	tax	tax	NOUN
ftr-1851	1936	15	rate	rate	NOUN
ftr-1851	1936	16	reduced	reduce	VERB
ftr-1851	1936	17	to	to	ADP
ftr-1851	1936	18	15	15	NUM
ftr-1851	1936	19	percent	percent	NOUN
ftr-1851	1936	20	.	.	PUNCT
ftr-1851	1937	1	because	because	SCONJ
ftr-1851	1937	2	the	the	DET
ftr-1851	1937	3	2003	2003	NUM
ftr-1851	1937	4	act	act	NOUN
ftr-1851	1937	5	reduced	reduce	VERB
ftr-1851	1937	6	the	the	DET
ftr-1851	1937	7	maximum	maximum	ADJ
ftr-1851	1937	8	tax	tax	NOUN
ftr-1851	1937	9	rate	rate	NOUN
ftr-1851	1937	10	on	on	ADP
ftr-1851	1937	11	dividends	dividend	NOUN
ftr-1851	1937	12	to	to	ADP
ftr-1851	1937	13	15	15	NUM
ftr-1851	1937	14	percent	percent	NOUN
ftr-1851	1937	15	,	,	PUNCT
ftr-1851	1937	16	§	§	PROPN
ftr-1851	1937	17	541	541	NUM
ftr-1851	1937	18	was	be	AUX
ftr-1851	1937	19	amended	amend	VERB
ftr-1851	1937	20	to	to	PART
ftr-1851	1937	21	reduce	reduce	VERB
ftr-1851	1937	22	the	the	DET
ftr-1851	1937	23	personal	personal	ADJ
ftr-1851	1937	24	holding	hold	VERB
ftr-1851	1937	25	company	company	NOUN
ftr-1851	1937	26	tax	tax	NOUN
ftr-1851	1937	27	rate	rate	NOUN
ftr-1851	1937	28	to	to	ADP
ftr-1851	1937	29	15	15	NUM
ftr-1851	1937	30	percent	percent	NOUN
ftr-1851	1937	31	.	.	PUNCT
ftr-1851	1938	1	2	2	X
ftr-1851	1938	2	.	.	PUNCT
ftr-1851	1938	3	accumulated	accumulate	VERB
ftr-1851	1938	4	earnings	earning	NOUN
ftr-1851	1938	5	tax	tax	NOUN
ftr-1851	1938	6	rate	rate	NOUN
ftr-1851	1938	7	reduced	reduce	VERB
ftr-1851	1938	8	to	to	ADP
ftr-1851	1938	9	15	15	NUM
ftr-1851	1938	10	percent	percent	NOUN
ftr-1851	1938	11	.	.	PUNCT
ftr-1851	1939	1	because	because	SCONJ
ftr-1851	1939	2	the	the	DET
ftr-1851	1939	3	2003	2003	NUM
ftr-1851	1939	4	act	act	NOUN
ftr-1851	1939	5	reduced	reduce	VERB
ftr-1851	1939	6	the	the	DET
ftr-1851	1939	7	maximum	maximum	ADJ
ftr-1851	1939	8	tax	tax	NOUN
ftr-1851	1939	9	rate	rate	NOUN
ftr-1851	1939	10	on	on	ADP
ftr-1851	1939	11	dividends	dividend	NOUN
ftr-1851	1939	12	to	to	ADP
ftr-1851	1939	13	15	15	NUM
ftr-1851	1939	14	percent	percent	NOUN
ftr-1851	1939	15	,	,	PUNCT
ftr-1851	1939	16	§	§	PROPN
ftr-1851	1939	17	531	531	NUM
ftr-1851	1939	18	was	be	AUX
ftr-1851	1939	19	amended	amend	VERB
ftr-1851	1939	20	to	to	PART
ftr-1851	1939	21	reduce	reduce	VERB
ftr-1851	1939	22	the	the	DET
ftr-1851	1939	23	accumulated	accumulate	VERB
ftr-1851	1939	24	earnings	earning	NOUN
ftr-1851	1939	25	tax	tax	NOUN
ftr-1851	1939	26	rate	rate	NOUN
ftr-1851	1939	27	to	to	ADP
ftr-1851	1939	28	15	15	NUM
ftr-1851	1939	29	percent	percent	NOUN
ftr-1851	1939	30	.	.	PUNCT
ftr-1851	1940	1	3	3	X
ftr-1851	1940	2	.	.	X
ftr-1851	1940	3	debt	debt	NOUN
ftr-1851	1940	4	aversion	aversion	NOUN
ftr-1851	1940	5	avoids	avoid	VERB
ftr-1851	1940	6	aet	aet	PROPN
ftr-1851	1940	7	.	.	PUNCT
ftr-1851	1941	1	otto	otto	PROPN
ftr-1851	1941	2	candies	candies	PROPN
ftr-1851	1941	3	,	,	PUNCT
ftr-1851	1941	4	llc	llc	PROPN
ftr-1851	1941	5	v.	v.	PROPN
ftr-1851	1941	6	united	united	PROPN
ftr-1851	1941	7	states	states	PROPN
ftr-1851	1941	8	,	,	PUNCT
ftr-1851	1941	9	288	288	NUM
ftr-1851	1941	10	f.supp.2d	f.supp.2d	NOUN
ftr-1851	1941	11	730,91	730,91	NUM
ftr-1851	1941	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	1941	13	2003	2003	NUM
ftr-1851	1941	14	-	-	SYM
ftr-1851	1941	15	2520,2003	2520,2003	NUM
ftr-1851	1941	16	-	-	SYM
ftr-1851	1941	17	1	1	NUM
ftr-1851	1941	18	u.s.t.c	u.s.t.c	PROPN
ftr-1851	1941	19	.	.	PROPN
ftr-1851	1942	1	50,516	50,516	NUM
ftr-1851	1942	2	(	(	PUNCT
ftr-1851	1942	3	e.d	e.d	PROPN
ftr-1851	1942	4	.	.	PROPN
ftr-1851	1942	5	la	la	PROPN
ftr-1851	1942	6	.	.	PUNCT
ftr-1851	1943	1	5/28/03	5/28/03	NUM
ftr-1851	1943	2	)	)	PUNCT
ftr-1851	1943	3	.	.	PUNCT
ftr-1851	1944	1	the	the	DET
ftr-1851	1944	2	taxpayer	taxpayer	NOUN
ftr-1851	1944	3	[	[	X
ftr-1851	1944	4	an	an	DET
ftr-1851	1944	5	llc	llc	NOUN
ftr-1851	1944	6	taxed	tax	VERB
ftr-1851	1944	7	as	as	ADP
ftr-1851	1944	8	an	an	DET
ftr-1851	1944	9	s	s	NOUN
ftr-1851	1944	10	corporation	corporation	NOUN
ftr-1851	1944	11	that	that	PRON
ftr-1851	1944	12	was	be	AUX
ftr-1851	1944	13	a	a	DET
ftr-1851	1944	14	successor	successor	NOUN
ftr-1851	1944	15	to	to	ADP
ftr-1851	1944	16	a	a	DET
ftr-1851	1944	17	c	c	NOUN
ftr-1851	1944	18	corporation	corporation	NOUN
ftr-1851	1944	19	]	]	PUNCT
ftr-1851	1944	20	,	,	PUNCT
ftr-1851	1944	21	a	a	DET
ftr-1851	1944	22	family	family	NOUN
ftr-1851	1944	23	corporation	corporation	NOUN
ftr-1851	1944	24	with	with	ADP
ftr-1851	1944	25	three	three	NUM
ftr-1851	1944	26	shareholders	shareholder	NOUN
ftr-1851	1944	27	that	that	PRON
ftr-1851	1944	28	was	be	AUX
ftr-1851	1944	29	"	"	PUNCT
ftr-1851	1944	30	one	one	NUM
ftr-1851	1944	31	of	of	ADP
ftr-1851	1944	32	the	the	DET
ftr-1851	1944	33	leading	lead	VERB
ftr-1851	1944	34	providers	provider	NOUN
ftr-1851	1944	35	of	of	ADP
ftr-1851	1944	36	marine	marine	ADJ
ftr-1851	1944	37	transportation	transportation	NOUN
ftr-1851	1944	38	in	in	ADP
ftr-1851	1944	39	the	the	DET
ftr-1851	1944	40	gulf	gulf	PROPN
ftr-1851	1944	41	of	of	ADP
ftr-1851	1944	42	mexico	mexico	PROPN
ftr-1851	1944	43	,	,	PUNCT
ftr-1851	1944	44	"	"	PUNCT
ftr-1851	1944	45	was	be	AUX
ftr-1851	1944	46	held	hold	VERB
ftr-1851	1944	47	not	not	PART
ftr-1851	1944	48	to	to	PART
ftr-1851	1944	49	be	be	AUX
ftr-1851	1944	50	liable	liable	ADJ
ftr-1851	1944	51	for	for	ADP
ftr-1851	1944	52	the	the	DET
ftr-1851	1944	53	§	§	PROPN
ftr-1851	1944	54	531	531	NUM
ftr-1851	1944	55	accumulated	accumulate	VERB
ftr-1851	1944	56	earnings	earning	NOUN
ftr-1851	1944	57	tax	tax	NOUN
ftr-1851	1944	58	.	.	PUNCT
ftr-1851	1945	1	the	the	DET
ftr-1851	1945	2	corporation	corporation	NOUN
ftr-1851	1945	3	,	,	PUNCT
ftr-1851	1945	4	which	which	PRON
ftr-1851	1945	5	had	have	VERB
ftr-1851	1945	6	accumulated	accumulate	VERB
ftr-1851	1945	7	reserves	reserve	NOUN
ftr-1851	1945	8	of	of	ADP
ftr-1851	1945	9	between	between	ADP
ftr-1851	1945	10	$	$	SYM
ftr-1851	1945	11	15	15	NUM
ftr-1851	1945	12	and	and	CCONJ
ftr-1851	1945	13	$	$	SYM
ftr-1851	1945	14	21	21	NUM
ftr-1851	1945	15	million	million	NUM
ftr-1851	1945	16	during	during	ADP
ftr-1851	1945	17	the	the	DET
ftr-1851	1945	18	years	year	NOUN
ftr-1851	1945	19	in	in	ADP
ftr-1851	1945	20	question	question	NOUN
ftr-1851	1945	21	,	,	PUNCT
ftr-1851	1945	22	was	be	AUX
ftr-1851	1945	23	engaged	engage	VERB
ftr-1851	1945	24	in	in	ADP
ftr-1851	1945	25	a	a	DET
ftr-1851	1945	26	volatile	volatile	ADJ
ftr-1851	1945	27	business	business	NOUN
ftr-1851	1945	28	and	and	CCONJ
ftr-1851	1945	29	the	the	DET
ftr-1851	1945	30	dominant	dominant	ADJ
ftr-1851	1945	31	shareholder	shareholder	NOUN
ftr-1851	1945	32	was	be	AUX
ftr-1851	1945	33	conservative	conservative	ADJ
ftr-1851	1945	34	and	and	CCONJ
ftr-1851	1945	35	avoided	avoided	ADJ
ftr-1851	1945	36	debt	debt	NOUN
ftr-1851	1945	37	.	.	PUNCT
ftr-1851	1946	1	accumulations	accumulation	NOUN
ftr-1851	1946	2	were	be	AUX
ftr-1851	1946	3	required	require	VERB
ftr-1851	1946	4	to	to	PART
ftr-1851	1946	5	fund	fund	VERB
ftr-1851	1946	6	necessary	necessary	ADJ
ftr-1851	1946	7	periodic	periodic	ADJ
ftr-1851	1946	8	fleet	fleet	NOUN
ftr-1851	1946	9	replacement	replacement	NOUN
ftr-1851	1946	10	,	,	PUNCT
ftr-1851	1946	11	including	include	VERB
ftr-1851	1946	12	newer	new	ADJ
ftr-1851	1946	13	vessels	vessel	NOUN
ftr-1851	1946	14	with	with	ADP
ftr-1851	1946	15	modem	modem	NOUN
ftr-1851	1946	16	technology	technology	NOUN
ftr-1851	1946	17	meeting	meeting	NOUN
ftr-1851	1946	18	customer	customer	NOUN
ftr-1851	1947	1	[	[	X
ftr-1851	1947	2	vol6	vol6	PROPN
ftr-1851	1947	3	:	:	PUNCT
ftr-1851	1947	4	si	si	PROPN
ftr-1851	1947	5	recent	recent	ADJ
ftr-1851	1947	6	developments	development	NOUN
ftr-1851	1947	7	in	in	ADP
ftr-1851	1947	8	federal	federal	ADJ
ftr-1851	1947	9	income	income	NOUN
ftr-1851	1947	10	taxation	taxation	NOUN
ftr-1851	1947	11	demands	demand	NOUN
ftr-1851	1947	12	,	,	PUNCT
ftr-1851	1947	13	new	new	ADJ
ftr-1851	1947	14	ventures	venture	NOUN
ftr-1851	1947	15	into	into	ADP
ftr-1851	1947	16	related	related	ADJ
ftr-1851	1947	17	businesses	business	NOUN
ftr-1851	1947	18	,	,	PUNCT
ftr-1851	1947	19	and	and	CCONJ
ftr-1851	1947	20	to	to	PART
ftr-1851	1947	21	internally	internally	ADV
ftr-1851	1947	22	fund	fund	VERB
ftr-1851	1947	23	future	future	ADJ
ftr-1851	1947	24	redemptions	redemption	NOUN
ftr-1851	1948	1	[	[	X
ftr-1851	1948	2	under	under	ADP
ftr-1851	1948	3	a	a	DET
ftr-1851	1948	4	contract	contract	NOUN
ftr-1851	1948	5	]	]	PUNCT
ftr-1851	1948	6	upon	upon	SCONJ
ftr-1851	1948	7	the	the	DET
ftr-1851	1948	8	death	death	NOUN
ftr-1851	1948	9	of	of	ADP
ftr-1851	1948	10	a	a	DET
ftr-1851	1948	11	shareholder	shareholder	NOUN
ftr-1851	1948	12	.	.	PUNCT
ftr-1851	1949	1	4	4	X
ftr-1851	1949	2	.	.	X
ftr-1851	1949	3	advanced	advanced	ADJ
ftr-1851	1949	4	delivery	delivery	NOUN
ftr-1851	1949	5	and	and	CCONJ
ftr-1851	1949	6	chemical	chemical	NOUN
ftr-1851	1949	7	systems	system	NOUN
ftr-1851	1949	8	of	of	ADP
ftr-1851	1949	9	nevada	nevada	PROPN
ftr-1851	1949	10	,	,	PUNCT
ftr-1851	1949	11	inc	inc	PROPN
ftr-1851	1949	12	.	.	PROPN
ftr-1851	1950	1	v.	v.	PROPN
ftr-1851	1950	2	commissioner	commissioner	PROPN
ftr-1851	1950	3	,	,	PUNCT
ftr-1851	1950	4	t.c	t.c	PROPN
ftr-1851	1950	5	.	.	PROPN
ftr-1851	1950	6	memo	memo	NOUN
ftr-1851	1950	7	.	.	PUNCT
ftr-1851	1951	1	2003	2003	NUM
ftr-1851	1951	2	-	-	SYM
ftr-1851	1951	3	250	250	NUM
ftr-1851	1951	4	(	(	PUNCT
ftr-1851	1951	5	8/20/03	8/20/03	NUM
ftr-1851	1951	6	)	)	PUNCT
ftr-1851	1951	7	.	.	PUNCT
ftr-1851	1952	1	the	the	DET
ftr-1851	1952	2	taxpayer	taxpayer	NOUN
ftr-1851	1952	3	-	-	PUNCT
ftr-1851	1952	4	holding	hold	VERB
ftr-1851	1952	5	company	company	NOUN
ftr-1851	1952	6	was	be	AUX
ftr-1851	1952	7	not	not	PART
ftr-1851	1952	8	liable	liable	ADJ
ftr-1851	1952	9	for	for	ADP
ftr-1851	1952	10	accumulated	accumulate	VERB
ftr-1851	1952	11	earnings	earning	NOUN
ftr-1851	1952	12	tax	tax	NOUN
ftr-1851	1952	13	.	.	PUNCT
ftr-1851	1953	1	under	under	ADP
ftr-1851	1953	2	reg	reg	NOUN
ftr-1851	1953	3	.	.	PUNCT
ftr-1851	1954	1	§	§	PROPN
ftr-1851	1954	2	1.537	1.537	NUM
ftr-1851	1954	3	-	-	SYM
ftr-1851	1954	4	3(b	3(b	NUM
ftr-1851	1954	5	)	)	PUNCT
ftr-1851	1954	6	,	,	PUNCT
ftr-1851	1954	7	the	the	DET
ftr-1851	1954	8	business	business	NOUN
ftr-1851	1954	9	activities	activity	NOUN
ftr-1851	1954	10	of	of	ADP
ftr-1851	1954	11	its	its	PRON
ftr-1851	1954	12	subsidiaries	subsidiary	NOUN
ftr-1851	1954	13	and	and	CCONJ
ftr-1851	1954	14	partnerships	partnership	NOUN
ftr-1851	1954	15	in	in	ADP
ftr-1851	1954	16	which	which	PRON
ftr-1851	1954	17	it	it	PRON
ftr-1851	1954	18	was	be	AUX
ftr-1851	1954	19	a	a	DET
ftr-1851	1954	20	partner	partner	NOUN
ftr-1851	1954	21	were	be	AUX
ftr-1851	1954	22	attributed	attribute	VERB
ftr-1851	1954	23	to	to	ADP
ftr-1851	1954	24	the	the	DET
ftr-1851	1954	25	taxpayer	taxpayer	NOUN
ftr-1851	1954	26	.	.	PUNCT
ftr-1851	1955	1	in	in	ADP
ftr-1851	1955	2	light	light	NOUN
ftr-1851	1955	3	of	of	ADP
ftr-1851	1955	4	the	the	DET
ftr-1851	1955	5	rapid	rapid	ADJ
ftr-1851	1955	6	growth	growth	NOUN
ftr-1851	1955	7	of	of	ADP
ftr-1851	1955	8	the	the	DET
ftr-1851	1955	9	affiliates	affiliate	NOUN
ftr-1851	1955	10	'	'	PART
ftr-1851	1955	11	businesses	business	NOUN
ftr-1851	1955	12	,	,	PUNCT
ftr-1851	1955	13	the	the	DET
ftr-1851	1955	14	accumulations	accumulation	NOUN
ftr-1851	1955	15	did	do	AUX
ftr-1851	1955	16	not	not	PART
ftr-1851	1955	17	exceed	exceed	VERB
ftr-1851	1955	18	the	the	DET
ftr-1851	1955	19	taxpayer	taxpayer	NOUN
ftr-1851	1955	20	's	's	PART
ftr-1851	1955	21	reasonable	reasonable	ADJ
ftr-1851	1955	22	needs	need	NOUN
ftr-1851	1955	23	for	for	ADP
ftr-1851	1955	24	expansion	expansion	NOUN
ftr-1851	1955	25	of	of	ADP
ftr-1851	1955	26	the	the	DET
ftr-1851	1955	27	affiliates	affiliate	NOUN
ftr-1851	1955	28	,	,	PUNCT
ftr-1851	1955	29	and	and	CCONJ
ftr-1851	1955	30	on	on	ADP
ftr-1851	1955	31	the	the	DET
ftr-1851	1955	32	particular	particular	ADJ
ftr-1851	1955	33	facts	fact	NOUN
ftr-1851	1955	34	[	[	X
ftr-1851	1955	35	including	include	VERB
ftr-1851	1955	36	a	a	DET
ftr-1851	1955	37	reorganization	reorganization	NOUN
ftr-1851	1955	38	to	to	PART
ftr-1851	1955	39	reduce	reduce	VERB
ftr-1851	1955	40	state	state	NOUN
ftr-1851	1955	41	taxes	taxis	NOUN
ftr-1851	1955	42	]	]	PUNCT
ftr-1851	1955	43	,	,	PUNCT
ftr-1851	1955	44	even	even	ADV
ftr-1851	1955	45	if	if	SCONJ
ftr-1851	1955	46	the	the	DET
ftr-1851	1955	47	accumulations	accumulation	NOUN
ftr-1851	1955	48	did	do	AUX
ftr-1851	1955	49	exceed	exceed	VERB
ftr-1851	1955	50	the	the	DET
ftr-1851	1955	51	taxpayer	taxpayer	NOUN
ftr-1851	1955	52	's	's	PART
ftr-1851	1955	53	reasonable	reasonable	ADJ
ftr-1851	1955	54	needs	need	NOUN
ftr-1851	1955	55	,	,	PUNCT
ftr-1851	1955	56	there	there	PRON
ftr-1851	1955	57	was	be	VERB
ftr-1851	1955	58	not	not	PART
ftr-1851	1955	59	tax	tax	NOUN
ftr-1851	1955	60	avoidance	avoidance	NOUN
ftr-1851	1955	61	purpose	purpose	NOUN
ftr-1851	1955	62	.	.	PUNCT
ftr-1851	1956	1	i.	i.	PROPN
ftr-1851	1956	2	miscellaneous	miscellaneous	ADJ
ftr-1851	1956	3	corporate	corporate	ADJ
ftr-1851	1956	4	issues	issue	NOUN
ftr-1851	1956	5	1	1	NUM
ftr-1851	1956	6	.	.	PUNCT
ftr-1851	1956	7	repeal	repeal	NOUN
ftr-1851	1956	8	of	of	ADP
ftr-1851	1956	9	collapsible	collapsible	ADJ
ftr-1851	1956	10	corporation	corporation	NOUN
ftr-1851	1956	11	rules	rule	NOUN
ftr-1851	1956	12	.	.	PUNCT
ftr-1851	1957	1	with	with	ADP
ftr-1851	1957	2	dividends	dividend	NOUN
ftr-1851	1957	3	and	and	CCONJ
ftr-1851	1957	4	long	long	ADJ
ftr-1851	1957	5	-	-	PUNCT
ftr-1851	1957	6	term	term	NOUN
ftr-1851	1957	7	capital	capital	NOUN
ftr-1851	1957	8	gains	gain	NOUN
ftr-1851	1957	9	taxed	tax	VERB
ftr-1851	1957	10	at	at	ADP
ftr-1851	1957	11	the	the	DET
ftr-1851	1957	12	same	same	ADJ
ftr-1851	1957	13	rate	rate	NOUN
ftr-1851	1957	14	,	,	PUNCT
ftr-1851	1957	15	the	the	DET
ftr-1851	1957	16	tax	tax	NOUN
ftr-1851	1957	17	avoidance	avoidance	NOUN
ftr-1851	1957	18	issues	issue	NOUN
ftr-1851	1957	19	at	at	ADP
ftr-1851	1957	20	which	which	PRON
ftr-1851	1957	21	§	§	PROPN
ftr-1851	1957	22	341	341	NUM
ftr-1851	1957	23	was	be	AUX
ftr-1851	1957	24	directed	direct	VERB
ftr-1851	1957	25	no	no	ADV
ftr-1851	1957	26	longer	long	ADV
ftr-1851	1957	27	exist	exist	VERB
ftr-1851	1957	28	.	.	PUNCT
ftr-1851	1958	1	accordingly	accordingly	ADV
ftr-1851	1958	2	,	,	PUNCT
ftr-1851	1958	3	§	§	PROPN
ftr-1851	1958	4	341	341	NUM
ftr-1851	1958	5	was	be	AUX
ftr-1851	1958	6	repealed	repeal	VERB
ftr-1851	1958	7	in	in	ADP
ftr-1851	1958	8	the	the	DET
ftr-1851	1958	9	2003	2003	NUM
ftr-1851	1958	10	act	act	NOUN
ftr-1851	1958	11	.	.	PUNCT
ftr-1851	1959	1	2	2	X
ftr-1851	1959	2	.	.	X
ftr-1851	1959	3	the	the	DET
ftr-1851	1959	4	tax	tax	NOUN
ftr-1851	1959	5	court	court	NOUN
ftr-1851	1959	6	continues	continue	VERB
ftr-1851	1959	7	on	on	ADP
ftr-1851	1959	8	its	its	PRON
ftr-1851	1959	9	capitalization	capitalization	NOUN
ftr-1851	1959	10	spree	spree	NOUN
ftr-1851	1959	11	.	.	PUNCT
ftr-1851	1960	1	illinois	illinois	PROPN
ftr-1851	1960	2	tool	tool	PROPN
ftr-1851	1960	3	works	works	PROPN
ftr-1851	1960	4	inc	inc	PROPN
ftr-1851	1960	5	.	.	PROPN
ftr-1851	1961	1	v.	v.	PROPN
ftr-1851	1961	2	commissioner	commissioner	PROPN
ftr-1851	1961	3	,	,	PUNCT
ftr-1851	1961	4	117	117	NUM
ftr-1851	1961	5	t.c	t.c	PROPN
ftr-1851	1961	6	.	.	PROPN
ftr-1851	1961	7	39	39	NUM
ftr-1851	1961	8	(	(	PUNCT
ftr-1851	1961	9	7/31/01	7/31/01	PROPN
ftr-1851	1961	10	)	)	PUNCT
ftr-1851	1961	11	.	.	PUNCT
ftr-1851	1962	1	the	the	DET
ftr-1851	1962	2	taxpayer	taxpayer	NOUN
ftr-1851	1962	3	acquired	acquire	VERB
ftr-1851	1962	4	the	the	DET
ftr-1851	1962	5	assets	asset	NOUN
ftr-1851	1962	6	of	of	ADP
ftr-1851	1962	7	another	another	DET
ftr-1851	1962	8	corporation	corporation	NOUN
ftr-1851	1962	9	[	[	X
ftr-1851	1962	10	for	for	ADP
ftr-1851	1962	11	approximately	approximately	ADV
ftr-1851	1962	12	$	$	SYM
ftr-1851	1962	13	126	126	NUM
ftr-1851	1962	14	million	million	NUM
ftr-1851	1962	15	]	]	PUNCT
ftr-1851	1962	16	in	in	ADP
ftr-1851	1962	17	a	a	DET
ftr-1851	1962	18	taxable	taxable	ADJ
ftr-1851	1962	19	transaction	transaction	NOUN
ftr-1851	1962	20	in	in	ADP
ftr-1851	1962	21	which	which	PRON
ftr-1851	1962	22	the	the	DET
ftr-1851	1962	23	taxpayer	taxpayer	NOUN
ftr-1851	1962	24	assumed	assume	VERB
ftr-1851	1962	25	the	the	DET
ftr-1851	1962	26	target	target	NOUN
ftr-1851	1962	27	's	's	PART
ftr-1851	1962	28	liabilities	liability	NOUN
ftr-1851	1962	29	,	,	PUNCT
ftr-1851	1962	30	including	include	VERB
ftr-1851	1962	31	a	a	DET
ftr-1851	1962	32	contingent	contingent	ADJ
ftr-1851	1962	33	liability	liability	NOUN
ftr-1851	1962	34	for	for	ADP
ftr-1851	1962	35	a	a	DET
ftr-1851	1962	36	patent	patent	NOUN
ftr-1851	1962	37	infringement	infringement	NOUN
ftr-1851	1962	38	claim	claim	NOUN
ftr-1851	1962	39	,	,	PUNCT
ftr-1851	1963	1	[	[	X
ftr-1851	1963	2	lemelson	lemelson	NOUN
ftr-1851	1963	3	v.	v.	ADP
ftr-1851	1963	4	champion	champion	NOUN
ftr-1851	1963	5	spark	spark	PROPN
ftr-1851	1963	6	plug	plug	PROPN
ftr-1851	1963	7	co.	co.	PROPN
ftr-1851	1963	8	,	,	PUNCT
ftr-1851	1963	9	975	975	NUM
ftr-1851	1963	10	f.2d	f.2d	ADP
ftr-1851	1963	11	869	869	NUM
ftr-1851	1963	12	(	(	PUNCT
ftr-1851	1963	13	1992	1992	NUM
ftr-1851	1963	14	)	)	PUNCT
ftr-1851	1963	15	]	]	PUNCT
ftr-1851	1963	16	,	,	PUNCT
ftr-1851	1963	17	for	for	ADP
ftr-1851	1963	18	which	which	PRON
ftr-1851	1963	19	it	it	PRON
ftr-1851	1963	20	established	establish	VERB
ftr-1851	1963	21	a	a	DET
ftr-1851	1963	22	reserve	reserve	NOUN
ftr-1851	1963	23	of	of	ADP
ftr-1851	1963	24	$	$	SYM
ftr-1851	1963	25	350,000	350,000	NUM
ftr-1851	1963	26	.	.	PUNCT
ftr-1851	1964	1	subsequently	subsequently	ADV
ftr-1851	1964	2	,	,	PUNCT
ftr-1851	1964	3	the	the	DET
ftr-1851	1964	4	taxpayer	taxpayer	NOUN
ftr-1851	1964	5	,	,	PUNCT
ftr-1851	1964	6	as	as	SCONJ
ftr-1851	1964	7	the	the	DET
ftr-1851	1964	8	target	target	NOUN
ftr-1851	1964	9	's	's	PART
ftr-1851	1964	10	successor	successor	NOUN
ftr-1851	1964	11	was	be	AUX
ftr-1851	1964	12	held	hold	VERB
ftr-1851	1964	13	liable	liable	ADJ
ftr-1851	1964	14	for	for	ADP
ftr-1851	1964	15	damages	damage	NOUN
ftr-1851	1964	16	,	,	PUNCT
ftr-1851	1964	17	interest	interest	NOUN
ftr-1851	1964	18	,	,	PUNCT
ftr-1851	1964	19	and	and	CCONJ
ftr-1851	1964	20	court	court	NOUN
ftr-1851	1964	21	costs	cost	NOUN
ftr-1851	1964	22	[	[	X
ftr-1851	1964	23	totaling	total	VERB
ftr-1851	1964	24	over	over	ADP
ftr-1851	1964	25	$	$	SYM
ftr-1851	1964	26	17	17	NUM
ftr-1851	1964	27	million	million	NUM
ftr-1851	1964	28	]	]	PUNCT
ftr-1851	1964	29	,	,	PUNCT
ftr-1851	1964	30	which	which	PRON
ftr-1851	1964	31	it	it	PRON
ftr-1851	1964	32	paid	pay	VERB
ftr-1851	1964	33	.	.	PUNCT
ftr-1851	1965	1	the	the	DET
ftr-1851	1965	2	tax	tax	NOUN
ftr-1851	1965	3	court	court	NOUN
ftr-1851	1965	4	(	(	PUNCT
ftr-1851	1965	5	judge	judge	PROPN
ftr-1851	1965	6	cohen	cohen	PROPN
ftr-1851	1965	7	)	)	PUNCT
ftr-1851	1965	8	upheld	uphold	VERB
ftr-1851	1965	9	the	the	DET
ftr-1851	1965	10	commissioner	commissioner	NOUN
ftr-1851	1965	11	's	's	PART
ftr-1851	1965	12	treatment	treatment	NOUN
ftr-1851	1965	13	requiring	require	VERB
ftr-1851	1965	14	capitalization	capitalization	NOUN
ftr-1851	1965	15	of	of	ADP
ftr-1851	1965	16	the	the	DET
ftr-1851	1965	17	payments	payment	NOUN
ftr-1851	1965	18	as	as	ADP
ftr-1851	1965	19	a	a	DET
ftr-1851	1965	20	cost	cost	NOUN
ftr-1851	1965	21	of	of	ADP
ftr-1851	1965	22	acquiring	acquire	VERB
ftr-1851	1965	23	the	the	DET
ftr-1851	1965	24	assets	asset	NOUN
ftr-1851	1965	25	rather	rather	ADV
ftr-1851	1965	26	than	than	ADP
ftr-1851	1965	27	a	a	DET
ftr-1851	1965	28	deductible	deductible	ADJ
ftr-1851	1965	29	expense	expense	NOUN
ftr-1851	1965	30	,	,	PUNCT
ftr-1851	1965	31	even	even	ADV
ftr-1851	1965	32	though	though	SCONJ
ftr-1851	1965	33	the	the	DET
ftr-1851	1965	34	parties	party	NOUN
ftr-1851	1965	35	had	have	AUX
ftr-1851	1965	36	not	not	PART
ftr-1851	1965	37	adjusted	adjust	VERB
ftr-1851	1965	38	the	the	DET
ftr-1851	1965	39	purchase	purchase	NOUN
ftr-1851	1965	40	price	price	NOUN
ftr-1851	1965	41	to	to	PART
ftr-1851	1965	42	reflect	reflect	VERB
ftr-1851	1965	43	the	the	DET
ftr-1851	1965	44	contingent	contingent	ADJ
ftr-1851	1965	45	liability	liability	NOUN
ftr-1851	1965	46	.	.	PUNCT
ftr-1851	1966	1	the	the	DET
ftr-1851	1966	2	liability	liability	NOUN
ftr-1851	1966	3	was	be	AUX
ftr-1851	1966	4	known	know	VERB
ftr-1851	1966	5	,	,	PUNCT
ftr-1851	1966	6	was	be	AUX
ftr-1851	1966	7	considered	consider	VERB
ftr-1851	1966	8	in	in	ADP
ftr-1851	1966	9	setting	set	VERB
ftr-1851	1966	10	the	the	DET
ftr-1851	1966	11	price	price	NOUN
ftr-1851	1966	12	,	,	PUNCT
ftr-1851	1966	13	and	and	CCONJ
ftr-1851	1966	14	was	be	AUX
ftr-1851	1966	15	expressly	expressly	ADV
ftr-1851	1966	16	assumed	assume	VERB
ftr-1851	1966	17	.	.	PUNCT
ftr-1851	1967	1	that	that	SCONJ
ftr-1851	1967	2	the	the	DET
ftr-1851	1967	3	taxpayer	taxpayer	NOUN
ftr-1851	1967	4	considered	consider	VERB
ftr-1851	1967	5	it	it	PRON
ftr-1851	1967	6	highly	highly	ADV
ftr-1851	1967	7	unlikely	unlikely	ADJ
ftr-1851	1967	8	that	that	SCONJ
ftr-1851	1967	9	it	it	PRON
ftr-1851	1967	10	would	would	AUX
ftr-1851	1967	11	be	be	AUX
ftr-1851	1967	12	called	call	VERB
ftr-1851	1967	13	upon	upon	SCONJ
ftr-1851	1967	14	to	to	PART
ftr-1851	1967	15	pay	pay	VERB
ftr-1851	1967	16	was	be	AUX
ftr-1851	1967	17	not	not	PART
ftr-1851	1967	18	relevant	relevant	ADJ
ftr-1851	1967	19	.	.	PUNCT
ftr-1851	1967	20	0	0	PUNCT
ftr-1851	1968	1	the	the	DET
ftr-1851	1968	2	commissioner	commissioner	NOUN
ftr-1851	1968	3	conceded	concede	VERB
ftr-1851	1968	4	the	the	DET
ftr-1851	1968	5	deductibility	deductibility	NOUN
ftr-1851	1968	6	of	of	ADP
ftr-1851	1968	7	the	the	DET
ftr-1851	1968	8	judgment	judgment	NOUN
ftr-1851	1968	9	in	in	ADP
ftr-1851	1968	10	two	two	NUM
ftr-1851	1968	11	respects	respect	NOUN
ftr-1851	1968	12	:	:	PUNCT
ftr-1851	1968	13	(	(	PUNCT
ftr-1851	1968	14	1	1	X
ftr-1851	1968	15	)	)	PUNCT
ftr-1851	1968	16	pre	pre	ADJ
ftr-1851	1968	17	-	-	ADJ
ftr-1851	1968	18	judgment	judgment	ADJ
ftr-1851	1968	19	interest	interest	NOUN
ftr-1851	1968	20	accruing	accrue	VERB
ftr-1851	1968	21	after	after	SCONJ
ftr-1851	1968	22	the	the	DET
ftr-1851	1968	23	acquisition	acquisition	NOUN
ftr-1851	1968	24	date	date	NOUN
ftr-1851	1968	25	was	be	AUX
ftr-1851	1968	26	deductible	deductible	ADJ
ftr-1851	1968	27	;	;	PUNCT
ftr-1851	1968	28	and	and	CCONJ
ftr-1851	1968	29	(	(	PUNCT
ftr-1851	1968	30	2	2	X
ftr-1851	1968	31	)	)	PUNCT
ftr-1851	1968	32	to	to	ADP
ftr-1851	1968	33	the	the	DET
ftr-1851	1968	34	extent	extent	NOUN
ftr-1851	1968	35	that	that	SCONJ
ftr-1851	1968	36	the	the	DET
ftr-1851	1968	37	additional	additional	ADJ
ftr-1851	1968	38	purchase	purchase	NOUN
ftr-1851	1968	39	price	price	NOUN
ftr-1851	1968	40	was	be	AUX
ftr-1851	1968	41	allocable	allocable	ADJ
ftr-1851	1968	42	to	to	ADP
ftr-1851	1968	43	assets	asset	NOUN
ftr-1851	1968	44	the	the	DET
ftr-1851	1968	45	taxpayer	taxpayer	NOUN
ftr-1851	1968	46	had	have	AUX
ftr-1851	1968	47	disposed	dispose	VERB
ftr-1851	1968	48	of	of	ADP
ftr-1851	1968	49	,	,	PUNCT
ftr-1851	1968	50	the	the	DET
ftr-1851	1968	51	judgment	judgment	NOUN
ftr-1851	1968	52	was	be	AUX
ftr-1851	1968	53	deductible	deductible	ADJ
ftr-1851	1968	54	.	.	PUNCT
ftr-1851	1968	55	0	0	NUM
ftr-1851	1969	1	note	note	VERB
ftr-1851	1969	2	that	that	SCONJ
ftr-1851	1969	3	in	in	ADP
ftr-1851	1969	4	many	many	ADJ
ftr-1851	1969	5	,	,	PUNCT
ftr-1851	1969	6	if	if	SCONJ
ftr-1851	1969	7	not	not	PART
ftr-1851	1969	8	most	most	ADJ
ftr-1851	1969	9	,	,	PUNCT
ftr-1851	1969	10	cases	case	NOUN
ftr-1851	1969	11	,	,	PUNCT
ftr-1851	1969	12	the	the	DET
ftr-1851	1969	13	disposition	disposition	NOUN
ftr-1851	1969	14	of	of	ADP
ftr-1851	1969	15	a	a	DET
ftr-1851	1969	16	portion	portion	NOUN
ftr-1851	1969	17	of	of	ADP
ftr-1851	1969	18	target	target	NOUN
ftr-1851	1969	19	's	's	PART
ftr-1851	1969	20	assets	asset	NOUN
ftr-1851	1969	21	will	will	AUX
ftr-1851	1969	22	not	not	PART
ftr-1851	1969	23	affect	affect	VERB
ftr-1851	1969	24	the	the	DET
ftr-1851	1969	25	characterization	characterization	NOUN
ftr-1851	1969	26	of	of	ADP
ftr-1851	1969	27	the	the	DET
ftr-1851	1969	28	payments	payment	NOUN
ftr-1851	1969	29	because	because	SCONJ
ftr-1851	1969	30	,	,	PUNCT
ftr-1851	1969	31	under	under	ADP
ftr-1851	1969	32	§	§	PROPN
ftr-1851	1969	33	1060	1060	NUM
ftr-1851	1969	34	and	and	CCONJ
ftr-1851	1969	35	reg	reg	NOUN
ftr-1851	1969	36	.	.	PUNCT
ftr-1851	1970	1	§	§	PROPN
ftr-1851	1970	2	1.1060	1.1060	NUM
ftr-1851	1970	3	-	-	SYM
ftr-1851	1970	4	1	1	NUM
ftr-1851	1970	5	,	,	PUNCT
ftr-1851	1970	6	the	the	DET
ftr-1851	1970	7	capitalized	capitalize	VERB
ftr-1851	1970	8	contingent	contingent	NOUN
ftr-1851	1970	9	liability	liability	NOUN
ftr-1851	1970	10	will	will	AUX
ftr-1851	1970	11	be	be	AUX
ftr-1851	1970	12	allocated	allocate	VERB
ftr-1851	1970	13	to	to	ADP
ftr-1851	1970	14	class	class	PROPN
ftr-1851	1970	15	vi	vi	PROPN
ftr-1851	1970	16	and	and	CCONJ
ftr-1851	1970	17	vii	vii	PROPN
ftr-1851	1970	18	amortizable	amortizable	ADJ
ftr-1851	1970	19	intangibles	intangible	NOUN
ftr-1851	1970	20	for	for	ADP
ftr-1851	1970	21	which	which	PRON
ftr-1851	1970	22	no	no	DET
ftr-1851	1970	23	loss	loss	NOUN
ftr-1851	1970	24	is	be	AUX
ftr-1851	1970	25	allowed	allow	VERB
ftr-1851	1970	26	until	until	ADP
ftr-1851	1970	27	the	the	DET
ftr-1851	1970	28	complete	complete	ADJ
ftr-1851	1970	29	disposition	disposition	NOUN
ftr-1851	1970	30	of	of	ADP
ftr-1851	1970	31	all	all	DET
ftr-1851	1970	32	such	such	ADJ
ftr-1851	1970	33	intangibles	intangible	NOUN
ftr-1851	1970	34	acquired	acquire	VERB
ftr-1851	1970	35	from	from	ADP
ftr-1851	1970	36	the	the	DET
ftr-1851	1970	37	target	target	NOUN
ftr-1851	1970	38	.	.	PUNCT
ftr-1851	1971	1	see	see	VERB
ftr-1851	1971	2	§	§	PROPN
ftr-1851	1971	3	197(f)(1	197(f)(1	NUM
ftr-1851	1971	4	)	)	PUNCT
ftr-1851	1971	5	.	.	PUNCT
ftr-1851	1972	1	the	the	DET
ftr-1851	1972	2	grounds	ground	NOUN
ftr-1851	1972	3	for	for	ADP
ftr-1851	1972	4	the	the	DET
ftr-1851	1972	5	commissioner	commissioner	NOUN
ftr-1851	1972	6	's	's	PART
ftr-1851	1972	7	concession	concession	NOUN
ftr-1851	1972	8	were	be	AUX
ftr-1851	1972	9	not	not	PART
ftr-1851	1972	10	clearly	clearly	ADV
ftr-1851	1972	11	articulated	articulate	VERB
ftr-1851	1972	12	in	in	ADP
ftr-1851	1972	13	the	the	DET
ftr-1851	1972	14	opinion	opinion	NOUN
ftr-1851	1972	15	.	.	PUNCT
ftr-1851	1973	1	a.	a.	PROPN
ftr-1851	1973	2	affirmed	affirm	VERB
ftr-1851	1973	3	.	.	PUNCT
ftr-1851	1974	1	355	355	NUM
ftr-1851	1974	2	f.3d	f.3d	NUM
ftr-1851	1974	3	997,93	997,93	NUM
ftr-1851	1974	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	1974	5	2004	2004	NUM
ftr-1851	1974	6	-	-	SYM
ftr-1851	1974	7	548,20041	548,20041	NUM
ftr-1851	1974	8	u.s.t.c	u.s.t.c	PROPN
ftr-1851	1974	9	.	.	PROPN
ftr-1851	1974	10	50,130	50,130	NUM
ftr-1851	1974	11	(	(	PUNCT
ftr-1851	1974	12	7th	7th	ADJ
ftr-1851	1974	13	cir	cir	NOUN
ftr-1851	1974	14	.	.	PUNCT
ftr-1851	1975	1	1/21/04	1/21/04	NUM
ftr-1851	1975	2	)	)	PUNCT
ftr-1851	1975	3	.	.	PUNCT
ftr-1851	1976	1	the	the	DET
ftr-1851	1976	2	seventh	seventh	ADJ
ftr-1851	1976	3	circuit	circuit	NOUN
ftr-1851	1976	4	held	hold	VERB
ftr-1851	1976	5	that	that	SCONJ
ftr-1851	1976	6	the	the	DET
ftr-1851	1976	7	contingent	contingent	ADJ
ftr-1851	1976	8	liability	liability	NOUN
ftr-1851	1976	9	was	be	AUX
ftr-1851	1976	10	one	one	NUM
ftr-1851	1976	11	that	that	SCONJ
ftr-1851	1976	12	taxpayer	taxpayer	NOUN
ftr-1851	1976	13	was	be	AUX
ftr-1851	1976	14	aware	aware	ADJ
ftr-1851	1976	15	of	of	ADP
ftr-1851	1976	16	when	when	SCONJ
ftr-1851	1976	17	it	it	PRON
ftr-1851	1976	18	acquired	acquire	VERB
ftr-1851	1976	19	the	the	DET
ftr-1851	1976	20	assets	asset	NOUN
ftr-1851	1976	21	of	of	ADP
ftr-1851	1976	22	the	the	DET
ftr-1851	1976	23	devilbiss	devilbiss	PROPN
ftr-1851	1976	24	co.	co.	PROPN
ftr-1851	1976	25	,	,	PUNCT
ftr-1851	1976	26	and	and	CCONJ
ftr-1851	1976	27	taxpayer	taxpayer	NOUN
ftr-1851	1976	28	's	's	PART
ftr-1851	1976	29	payment	payment	NOUN
ftr-1851	1976	30	of	of	ADP
ftr-1851	1976	31	the	the	DET
ftr-1851	1976	32	liability	liability	NOUN
ftr-1851	1976	33	was	be	AUX
ftr-1851	1976	34	a	a	DET
ftr-1851	1976	35	cost	cost	NOUN
ftr-1851	1976	36	of	of	ADP
ftr-1851	1976	37	acquiring	acquire	VERB
ftr-1851	1976	38	the	the	DET
ftr-1851	1976	39	20041	20041	NUM
ftr-1851	1976	40	florida	florida	PROPN
ftr-1851	1976	41	tax	tax	NOUN
ftr-1851	1976	42	review	review	NOUN
ftr-1851	1976	43	business	business	NOUN
ftr-1851	1976	44	assets	asset	NOUN
ftr-1851	1976	45	and	and	CCONJ
ftr-1851	1976	46	had	have	VERB
ftr-1851	1976	47	to	to	PART
ftr-1851	1976	48	be	be	AUX
ftr-1851	1976	49	capitalized	capitalize	VERB
ftr-1851	1976	50	.	.	PUNCT
ftr-1851	1977	1	the	the	DET
ftr-1851	1977	2	court	court	NOUN
ftr-1851	1977	3	followed	follow	VERB
ftr-1851	1977	4	david	david	PROPN
ftr-1851	1977	5	r.	r.	PROPN
ftr-1851	1977	6	webb	webb	PROPN
ftr-1851	1977	7	co.	co.	PROPN
ftr-1851	1978	1	v.	v.	PROPN
ftr-1851	1978	2	commissioner	commissioner	PROPN
ftr-1851	1978	3	,	,	PUNCT
ftr-1851	1978	4	708	708	NUM
ftr-1851	1978	5	f.2d	f.2d	SYM
ftr-1851	1978	6	1254	1254	NUM
ftr-1851	1978	7	(	(	PUNCT
ftr-1851	1978	8	7th	7th	ADJ
ftr-1851	1978	9	cir	cir	NOUN
ftr-1851	1978	10	.	.	PROPN
ftr-1851	1978	11	1983	1983	NUM
ftr-1851	1978	12	)	)	PUNCT
ftr-1851	1979	1	,	,	PUNCT
ftr-1851	1979	2	aff'g	aff'g	PROPN
ftr-1851	1979	3	77	77	NUM
ftr-1851	1979	4	t.c	t.c	PROPN
ftr-1851	1979	5	.	.	PROPN
ftr-1851	1979	6	1134	1134	NUM
ftr-1851	1979	7	(	(	PUNCT
ftr-1851	1979	8	1981	1981	NUM
ftr-1851	1979	9	)	)	PUNCT
ftr-1851	1979	10	,	,	PUNCT
ftr-1851	1979	11	noting	note	VERB
ftr-1851	1979	12	that	that	SCONJ
ftr-1851	1979	13	webb	webb	PROPN
ftr-1851	1979	14	stood	stand	VERB
ftr-1851	1979	15	for	for	ADP
ftr-1851	1979	16	the	the	DET
ftr-1851	1979	17	proposition	proposition	NOUN
ftr-1851	1979	18	that	that	SCONJ
ftr-1851	1979	19	,	,	PUNCT
ftr-1851	1979	20	"	"	PUNCT
ftr-1851	1979	21	generally	generally	ADV
ftr-1851	1979	22	,	,	PUNCT
ftr-1851	1979	23	the	the	DET
ftr-1851	1979	24	payment	payment	NOUN
ftr-1851	1979	25	of	of	ADP
ftr-1851	1979	26	a	a	DET
ftr-1851	1979	27	liability	liability	NOUN
ftr-1851	1979	28	of	of	ADP
ftr-1851	1979	29	a	a	DET
ftr-1851	1979	30	preceding	precede	VERB
ftr-1851	1979	31	owner	owner	NOUN
ftr-1851	1979	32	of	of	ADP
ftr-1851	1979	33	property	property	NOUN
ftr-1851	1979	34	by	by	ADP
ftr-1851	1979	35	the	the	DET
ftr-1851	1979	36	person	person	NOUN
ftr-1851	1979	37	acquiring	acquire	VERB
ftr-1851	1979	38	such	such	ADJ
ftr-1851	1979	39	property	property	NOUN
ftr-1851	1979	40	,	,	PUNCT
ftr-1851	1979	41	whether	whether	SCONJ
ftr-1851	1979	42	or	or	CCONJ
ftr-1851	1979	43	not	not	PART
ftr-1851	1979	44	such	such	ADJ
ftr-1851	1979	45	liability	liability	NOUN
ftr-1851	1979	46	was	be	AUX
ftr-1851	1979	47	fixed	fix	VERB
ftr-1851	1979	48	or	or	CCONJ
ftr-1851	1979	49	contingent	contingent	ADJ
ftr-1851	1979	50	at	at	ADP
ftr-1851	1979	51	the	the	DET
ftr-1851	1979	52	time	time	NOUN
ftr-1851	1979	53	such	such	ADJ
ftr-1851	1979	54	property	property	NOUN
ftr-1851	1979	55	was	be	AUX
ftr-1851	1979	56	acquired	acquire	VERB
ftr-1851	1979	57	,	,	PUNCT
ftr-1851	1979	58	is	be	AUX
ftr-1851	1979	59	not	not	PART
ftr-1851	1979	60	an	an	DET
ftr-1851	1979	61	ordinary	ordinary	ADJ
ftr-1851	1979	62	and	and	CCONJ
ftr-1851	1979	63	necessary	necessary	ADJ
ftr-1851	1979	64	business	business	NOUN
ftr-1851	1979	65	expense	expense	NOUN
ftr-1851	1979	66	.	.	PUNCT
ftr-1851	1979	67	"	"	PUNCT
ftr-1851	1980	1	(	(	PUNCT
ftr-1851	1980	2	emphasis	emphasis	NOUN
ftr-1851	1980	3	in	in	ADP
ftr-1851	1980	4	original	original	ADJ
ftr-1851	1980	5	)	)	PUNCT
ftr-1851	1980	6	0	0	NUM
ftr-1851	1980	7	judge	judge	PROPN
ftr-1851	1980	8	kanne	kanne	NOUN
ftr-1851	1980	9	,	,	PUNCT
ftr-1851	1980	10	in	in	ADP
ftr-1851	1980	11	footnote	footnote	NOUN
ftr-1851	1980	12	4	4	NUM
ftr-1851	1980	13	of	of	ADP
ftr-1851	1980	14	the	the	DET
ftr-1851	1980	15	opinion	opinion	NOUN
ftr-1851	1980	16	,	,	PUNCT
ftr-1851	1980	17	defends	defend	VERB
ftr-1851	1980	18	tax	tax	NOUN
ftr-1851	1980	19	court	court	NOUN
ftr-1851	1980	20	judge	judge	NOUN
ftr-1851	1980	21	cohen	cohen	PROPN
ftr-1851	1980	22	against	against	ADP
ftr-1851	1980	23	taxpayer	taxpayer	NOUN
ftr-1851	1980	24	's	's	PART
ftr-1851	1980	25	attack	attack	NOUN
ftr-1851	1980	26	that	that	SCONJ
ftr-1851	1980	27	she	she	PRON
ftr-1851	1980	28	failed	fail	VERB
ftr-1851	1980	29	"	"	PUNCT
ftr-1851	1980	30	to	to	PART
ftr-1851	1980	31	engage	engage	VERB
ftr-1851	1980	32	in	in	ADP
ftr-1851	1980	33	the	the	DET
ftr-1851	1980	34	appropriate	appropriate	ADJ
ftr-1851	1980	35	open	open	ADJ
ftr-1851	1980	36	-	-	PUNCT
ftr-1851	1980	37	minded	minded	ADJ
ftr-1851	1980	38	,	,	PUNCT
ftr-1851	1980	39	fact	fact	NOUN
ftr-1851	1980	40	-	-	PUNCT
ftr-1851	1980	41	based	base	VERB
ftr-1851	1980	42	inquiry	inquiry	NOUN
ftr-1851	1980	43	advocated	advocate	VERB
ftr-1851	1980	44	[	[	PUNCT
ftr-1851	1980	45	by	by	ADP
ftr-1851	1980	46	the	the	DET
ftr-1851	1980	47	7th	7th	ADJ
ftr-1851	1980	48	circuit	circuit	NOUN
ftr-1851	1980	49	in	in	ADP
ftr-1851	1980	50	a.e	a.e	PROPN
ftr-1851	1980	51	.	.	PROPN
ftr-1851	1980	52	staley	staley	PROPN
ftr-1851	1980	53	mfg	mfg	PROPN
ftr-1851	1980	54	.	.	PROPN
ftr-1851	1980	55	co.	co.	PROPN
ftr-1851	1981	1	v.	v.	PROPN
ftr-1851	1981	2	commissioner	commissioner	PROPN
ftr-1851	1981	3	,	,	PUNCT
ftr-1851	1981	4	119	119	NUM
ftr-1851	1981	5	f.3d	f.3d	NUM
ftr-1851	1981	6	482	482	NUM
ftr-1851	1981	7	(	(	PUNCT
ftr-1851	1981	8	1997	1997	NUM
ftr-1851	1981	9	)	)	PUNCT
ftr-1851	1981	10	]	]	PUNCT
ftr-1851	1981	11	.	.	PUNCT
ftr-1851	1981	12	"	"	PUNCT
ftr-1851	1982	1	we	we	PRON
ftr-1851	1982	2	find	find	VERB
ftr-1851	1982	3	it	it	PRON
ftr-1851	1982	4	curious	curious	ADJ
ftr-1851	1982	5	that	that	SCONJ
ftr-1851	1982	6	itw	itw	NOUN
ftr-1851	1982	7	would	would	AUX
ftr-1851	1982	8	choose	choose	VERB
ftr-1851	1982	9	to	to	PART
ftr-1851	1982	10	attack	attack	VERB
ftr-1851	1982	11	judge	judge	PROPN
ftr-1851	1982	12	cohen	cohen	PROPN
ftr-1851	1982	13	for	for	ADP
ftr-1851	1982	14	failing	fail	VERB
ftr-1851	1982	15	to	to	PART
ftr-1851	1982	16	engage	engage	VERB
ftr-1851	1982	17	in	in	ADP
ftr-1851	1982	18	the	the	DET
ftr-1851	1982	19	appropriate	appropriate	ADJ
ftr-1851	1982	20	open	open	ADJ
ftr-1851	1982	21	-	-	PUNCT
ftr-1851	1982	22	minded	minded	ADJ
ftr-1851	1982	23	,	,	PUNCT
ftr-1851	1982	24	fact	fact	NOUN
ftr-1851	1982	25	-	-	PUNCT
ftr-1851	1982	26	based	base	VERB
ftr-1851	1982	27	inquiry	inquiry	NOUN
ftr-1851	1982	28	advocated	advocate	VERB
ftr-1851	1982	29	in	in	ADP
ftr-1851	1982	30	staley	staley	PROPN
ftr-1851	1982	31	.	.	PUNCT
ftr-1851	1983	1	judge	judge	PROPN
ftr-1851	1983	2	cohen	cohen	PROPN
ftr-1851	1983	3	,	,	PUNCT
ftr-1851	1983	4	who	who	PRON
ftr-1851	1983	5	served	serve	VERB
ftr-1851	1983	6	as	as	ADP
ftr-1851	1983	7	trial	trial	NOUN
ftr-1851	1983	8	judge	judge	NOUN
ftr-1851	1983	9	in	in	ADP
ftr-1851	1983	10	the	the	DET
ftr-1851	1983	11	staley	staley	PROPN
ftr-1851	1983	12	case	case	NOUN
ftr-1851	1983	13	,	,	PUNCT
ftr-1851	1983	14	as	as	ADV
ftr-1851	1983	15	well	well	ADV
ftr-1851	1983	16	as	as	ADP
ftr-1851	1983	17	here	here	ADV
ftr-1851	1983	18	,	,	PUNCT
ftr-1851	1983	19	dissented	dissent	VERB
ftr-1851	1983	20	from	from	ADP
ftr-1851	1983	21	the	the	DET
ftr-1851	1983	22	tax	tax	NOUN
ftr-1851	1983	23	court	court	NOUN
ftr-1851	1983	24	opinion	opinion	NOUN
ftr-1851	1983	25	from	from	ADP
ftr-1851	1983	26	which	which	PRON
ftr-1851	1983	27	the	the	DET
ftr-1851	1983	28	staley	staley	PROPN
ftr-1851	1983	29	appeal	appeal	NOUN
ftr-1851	1983	30	was	be	AUX
ftr-1851	1983	31	taken.a.e	taken.a.e	NOUN
ftr-1851	1983	32	.	.	PUNCT
ftr-1851	1984	1	staley	staley	PROPN
ftr-1851	1984	2	mfg	mfg	PROPN
ftr-1851	1984	3	.	.	PROPN
ftr-1851	1984	4	co.	co.	PROPN
ftr-1851	1985	1	v.	v.	PROPN
ftr-1851	1985	2	commissioner	commissioner	PROPN
ftr-1851	1985	3	,	,	PUNCT
ftr-1851	1985	4	105	105	NUM
ftr-1851	1985	5	t.c	t.c	PROPN
ftr-1851	1985	6	.	.	PROPN
ftr-1851	1985	7	166,210	166,210	NUM
ftr-1851	1985	8	(	(	PUNCT
ftr-1851	1985	9	1995	1995	NUM
ftr-1851	1985	10	)	)	PUNCT
ftr-1851	1985	11	(	(	PUNCT
ftr-1851	1985	12	cohen	cohen	PROPN
ftr-1851	1985	13	,	,	PUNCT
ftr-1851	1985	14	j.	j.	PROPN
ftr-1851	1985	15	,	,	PUNCT
ftr-1851	1985	16	dissenting	dissent	VERB
ftr-1851	1985	17	)	)	PUNCT
ftr-1851	1985	18	.	.	PUNCT
ftr-1851	1986	1	it	it	PRON
ftr-1851	1986	2	was	be	AUX
ftr-1851	1986	3	her	her	PRON
ftr-1851	1986	4	dissent	dissent	NOUN
ftr-1851	1986	5	that	that	SCONJ
ftr-1851	1986	6	this	this	DET
ftr-1851	1986	7	court	court	NOUN
ftr-1851	1986	8	cited	cite	VERB
ftr-1851	1986	9	favorably	favorably	ADV
ftr-1851	1986	10	in	in	ADP
ftr-1851	1986	11	its	its	PRON
ftr-1851	1986	12	ruling	ruling	NOUN
ftr-1851	1986	13	reversing	reverse	VERB
ftr-1851	1986	14	the	the	DET
ftr-1851	1986	15	tax	tax	NOUN
ftr-1851	1986	16	court	court	NOUN
ftr-1851	1986	17	.	.	PUNCT
ftr-1851	1987	1	see	see	VERB
ftr-1851	1987	2	staley	staley	PROPN
ftr-1851	1987	3	,	,	PUNCT
ftr-1851	1987	4	119	119	NUM
ftr-1851	1987	5	f.3d	f.3d	NUM
ftr-1851	1987	6	at	at	ADP
ftr-1851	1987	7	491	491	NUM
ftr-1851	1987	8	n.8	n.8	NOUN
ftr-1851	1987	9	.	.	PUNCT
ftr-1851	1988	1	and	and	CCONJ
ftr-1851	1988	2	,	,	PUNCT
ftr-1851	1988	3	in	in	ADP
ftr-1851	1988	4	her	her	PRON
ftr-1851	1988	5	closing	closing	NOUN
ftr-1851	1988	6	instructions	instruction	NOUN
ftr-1851	1988	7	to	to	ADP
ftr-1851	1988	8	the	the	DET
ftr-1851	1988	9	parties	party	NOUN
ftr-1851	1988	10	about	about	ADP
ftr-1851	1988	11	their	their	PRON
ftr-1851	1988	12	posttrial	posttrial	ADJ
ftr-1851	1988	13	briefs	brief	NOUN
ftr-1851	1988	14	in	in	ADP
ftr-1851	1988	15	the	the	DET
ftr-1851	1988	16	present	present	ADJ
ftr-1851	1988	17	matter	matter	NOUN
ftr-1851	1988	18	,	,	PUNCT
ftr-1851	1988	19	she	she	PRON
ftr-1851	1988	20	discusses	discuss	VERB
ftr-1851	1988	21	staley	staley	PROPN
ftr-1851	1988	22	and	and	CCONJ
ftr-1851	1988	23	its	its	PRON
ftr-1851	1988	24	possible	possible	ADJ
ftr-1851	1988	25	implications	implication	NOUN
ftr-1851	1988	26	,	,	PUNCT
ftr-1851	1988	27	describing	describe	VERB
ftr-1851	1988	28	her	her	PRON
ftr-1851	1988	29	involvement	involvement	NOUN
ftr-1851	1988	30	in	in	ADP
ftr-1851	1988	31	that	that	DET
ftr-1851	1988	32	case	case	NOUN
ftr-1851	1988	33	.	.	PUNCT
ftr-1851	1989	1	(	(	PUNCT
ftr-1851	1989	2	tr	tr	VERB
ftr-1851	1989	3	.	.	VERB
ftr-1851	1990	1	at	at	ADP
ftr-1851	1990	2	21415	21415	NUM
ftr-1851	1990	3	.	.	PUNCT
ftr-1851	1990	4	)	)	PUNCT
ftr-1851	1991	1	vii	vii	PROPN
ftr-1851	1991	2	.	.	PROPN
ftr-1851	1991	3	partnerships	partnership	NOUN
ftr-1851	1991	4	a.	a.	NOUN
ftr-1851	1991	5	formation	formation	NOUN
ftr-1851	1991	6	and	and	CCONJ
ftr-1851	1991	7	taxable	taxable	ADJ
ftr-1851	1991	8	years	year	NOUN
ftr-1851	1991	9	there	there	PRON
ftr-1851	1991	10	were	be	VERB
ftr-1851	1991	11	no	no	DET
ftr-1851	1991	12	significant	significant	ADJ
ftr-1851	1991	13	developments	development	NOUN
ftr-1851	1991	14	regarding	regard	VERB
ftr-1851	1991	15	this	this	DET
ftr-1851	1991	16	topic	topic	NOUN
ftr-1851	1991	17	during	during	ADP
ftr-1851	1991	18	2003	2003	NUM
ftr-1851	1991	19	.	.	PUNCT
ftr-1851	1992	1	b.	b.	NOUN
ftr-1851	1992	2	allocations	allocation	NOUN
ftr-1851	1992	3	of	of	ADP
ftr-1851	1992	4	distributive	distributive	ADJ
ftr-1851	1992	5	share	share	NOUN
ftr-1851	1992	6	,	,	PUNCT
ftr-1851	1992	7	partnership	partnership	NOUN
ftr-1851	1992	8	debt	debt	NOUN
ftr-1851	1992	9	,	,	PUNCT
ftr-1851	1992	10	and	and	CCONJ
ftr-1851	1992	11	outside	outside	ADJ
ftr-1851	1992	12	basis	basis	NOUN
ftr-1851	1992	13	1	1	NUM
ftr-1851	1992	14	.	.	PUNCT
ftr-1851	1993	1	no	no	PRON
ftr-1851	1993	2	more	more	ADJ
ftr-1851	1993	3	"	"	PUNCT
ftr-1851	1993	4	inappropriate	inappropriate	ADJ
ftr-1851	1993	5	"	"	PUNCT
ftr-1851	1993	6	increases	increase	NOUN
ftr-1851	1993	7	or	or	CCONJ
ftr-1851	1993	8	decreases	decrease	NOUN
ftr-1851	1993	9	in	in	ADP
ftr-1851	1993	10	the	the	DET
ftr-1851	1993	11	adjusted	adjusted	ADJ
ftr-1851	1993	12	basis	basis	NOUN
ftr-1851	1993	13	of	of	ADP
ftr-1851	1993	14	a	a	DET
ftr-1851	1993	15	corporate	corporate	ADJ
ftr-1851	1993	16	partner	partner	NOUN
ftr-1851	1993	17	's	's	PART
ftr-1851	1993	18	interest	interest	NOUN
ftr-1851	1993	19	in	in	ADP
ftr-1851	1993	20	a	a	DET
ftr-1851	1993	21	partnership	partnership	NOUN
ftr-1851	1993	22	.	.	PUNCT
ftr-1851	1994	1	t.d	t.d	PROPN
ftr-1851	1994	2	.	.	PROPN
ftr-1851	1994	3	8986	8986	NUM
ftr-1851	1994	4	,	,	PUNCT
ftr-1851	1995	1	determination	determination	NOUN
ftr-1851	1995	2	of	of	ADP
ftr-1851	1995	3	basis	basis	NOUN
ftr-1851	1995	4	of	of	ADP
ftr-1851	1995	5	partner	partner	NOUN
ftr-1851	1995	6	's	's	PART
ftr-1851	1995	7	interest	interest	NOUN
ftr-1851	1995	8	;	;	PUNCT
ftr-1851	1995	9	special	special	ADJ
ftr-1851	1995	10	rules	rule	NOUN
ftr-1851	1995	11	,	,	PUNCT
ftr-1851	1995	12	67	67	NUM
ftr-1851	1995	13	f.r	f.r	NOUN
ftr-1851	1995	14	.	.	PROPN
ftr-1851	1995	15	15112	15112	NUM
ftr-1851	1995	16	(	(	PUNCT
ftr-1851	1995	17	3/29/02	3/29/02	NUM
ftr-1851	1995	18	)	)	PUNCT
ftr-1851	1995	19	.	.	PUNCT
ftr-1851	1996	1	the	the	DET
ftr-1851	1996	2	treasury	treasury	PROPN
ftr-1851	1996	3	has	have	AUX
ftr-1851	1996	4	finalized	finalize	VERB
ftr-1851	1996	5	reg	reg	NOUN
ftr-1851	1996	6	.	.	PUNCT
ftr-1851	1997	1	§	§	PROPN
ftr-1851	1997	2	1.705	1.705	NUM
ftr-1851	1997	3	-	-	SYM
ftr-1851	1997	4	2	2	NUM
ftr-1851	1997	5	[	[	X
ftr-1851	1997	6	proposed	propose	VERB
ftr-1851	1997	7	in	in	ADP
ftr-1851	1997	8	reg-10670200	reg-10670200	NOUN
ftr-1851	1997	9	,	,	PUNCT
ftr-1851	1997	10	determination	determination	NOUN
ftr-1851	1997	11	of	of	ADP
ftr-1851	1997	12	basis	basis	NOUN
ftr-1851	1997	13	of	of	ADP
ftr-1851	1997	14	partner	partner	NOUN
ftr-1851	1997	15	's	's	PART
ftr-1851	1997	16	interest	interest	NOUN
ftr-1851	1997	17	;	;	PUNCT
ftr-1851	1997	18	special	special	ADJ
ftr-1851	1997	19	rules	rule	NOUN
ftr-1851	1997	20	,	,	PUNCT
ftr-1851	1997	21	66	66	NUM
ftr-1851	1997	22	f.r	f.r	NOUN
ftr-1851	1997	23	.	.	PROPN
ftr-1851	1997	24	315	315	NUM
ftr-1851	1997	25	(	(	PUNCT
ftr-1851	1997	26	1/3/01	1/3/01	NUM
ftr-1851	1997	27	)	)	PUNCT
ftr-1851	1997	28	]	]	PUNCT
ftr-1851	1997	29	which	which	PRON
ftr-1851	1997	30	is	be	AUX
ftr-1851	1997	31	intended	intend	VERB
ftr-1851	1997	32	to	to	PART
ftr-1851	1997	33	prevent	prevent	VERB
ftr-1851	1997	34	what	what	PRON
ftr-1851	1997	35	the	the	DET
ftr-1851	1997	36	irs	irs	PROPN
ftr-1851	1997	37	has	have	AUX
ftr-1851	1997	38	determined	determine	VERB
ftr-1851	1997	39	to	to	PART
ftr-1851	1997	40	be	be	AUX
ftr-1851	1997	41	"	"	PUNCT
ftr-1851	1997	42	inappropriate	inappropriate	ADJ
ftr-1851	1997	43	"	"	PUNCT
ftr-1851	1997	44	increases	increase	NOUN
ftr-1851	1997	45	or	or	CCONJ
ftr-1851	1997	46	decreases	decrease	NOUN
ftr-1851	1997	47	in	in	ADP
ftr-1851	1997	48	the	the	DET
ftr-1851	1997	49	adjusted	adjusted	ADJ
ftr-1851	1997	50	basis	basis	NOUN
ftr-1851	1997	51	of	of	ADP
ftr-1851	1997	52	a	a	DET
ftr-1851	1997	53	corporate	corporate	ADJ
ftr-1851	1997	54	partner	partner	NOUN
ftr-1851	1997	55	's	's	PART
ftr-1851	1997	56	interest	interest	NOUN
ftr-1851	1997	57	in	in	ADP
ftr-1851	1997	58	a	a	DET
ftr-1851	1997	59	partnership	partnership	NOUN
ftr-1851	1998	1	[	[	X
ftr-1851	1998	2	consistent	consistent	ADJ
ftr-1851	1998	3	with	with	ADP
ftr-1851	1998	4	notice	notice	NOUN
ftr-1851	1998	5	99	99	NUM
ftr-1851	1998	6	-	-	SYM
ftr-1851	1998	7	57	57	NUM
ftr-1851	1998	8	,	,	PUNCT
ftr-1851	1998	9	1999	1999	NUM
ftr-1851	1998	10	-	-	SYM
ftr-1851	1998	11	2	2	NUM
ftr-1851	1998	12	c.b	c.b	PROPN
ftr-1851	1998	13	.	.	PROPN
ftr-1851	1998	14	692	692	NUM
ftr-1851	1998	15	]	]	PUNCT
ftr-1851	1998	16	resulting	result	VERB
ftr-1851	1998	17	from	from	ADP
ftr-1851	1998	18	the	the	DET
ftr-1851	1998	19	partnership	partnership	NOUN
ftr-1851	1998	20	's	's	PART
ftr-1851	1998	21	disposition	disposition	NOUN
ftr-1851	1998	22	of	of	ADP
ftr-1851	1998	23	the	the	DET
ftr-1851	1998	24	corporate	corporate	ADJ
ftr-1851	1998	25	partner	partner	NOUN
ftr-1851	1998	26	's	's	PART
ftr-1851	1998	27	stock	stock	NOUN
ftr-1851	1998	28	[	[	X
ftr-1851	1998	29	under	under	ADP
ftr-1851	1998	30	the	the	DET
ftr-1851	1998	31	general	general	ADJ
ftr-1851	1998	32	principles	principle	NOUN
ftr-1851	1998	33	of	of	ADP
ftr-1851	1998	34	rev	rev	PROPN
ftr-1851	1998	35	.	.	PUNCT
ftr-1851	1998	36	rul	rul	PROPN
ftr-1851	1998	37	.	.	PUNCT
ftr-1851	1999	1	99	99	NUM
ftr-1851	1999	2	-	-	SYM
ftr-1851	1999	3	57	57	NUM
ftr-1851	1999	4	,	,	PUNCT
ftr-1851	1999	5	1999	1999	NUM
ftr-1851	1999	6	-	-	SYM
ftr-1851	1999	7	2	2	NUM
ftr-1851	1999	8	c.b	c.b	PROPN
ftr-1851	1999	9	.	.	PROPN
ftr-1851	1999	10	678	678	NUM
ftr-1851	1999	11	]	]	PUNCT
ftr-1851	1999	12	when	when	SCONJ
ftr-1851	1999	13	:	:	PUNCT
ftr-1851	1999	14	(	(	PUNCT
ftr-1851	1999	15	1	1	X
ftr-1851	1999	16	)	)	PUNCT
ftr-1851	1999	17	a	a	DET
ftr-1851	1999	18	corporation	corporation	NOUN
ftr-1851	1999	19	acquires	acquire	VERB
ftr-1851	1999	20	an	an	DET
ftr-1851	1999	21	interest	interest	NOUN
ftr-1851	1999	22	in	in	ADP
ftr-1851	1999	23	a	a	DET
ftr-1851	1999	24	partnership	partnership	NOUN
ftr-1851	1999	25	that	that	PRON
ftr-1851	1999	26	holds	hold	VERB
ftr-1851	1999	27	stock	stock	NOUN
ftr-1851	1999	28	in	in	ADP
ftr-1851	1999	29	the	the	DET
ftr-1851	1999	30	corporation	corporation	NOUN
ftr-1851	1999	31	,	,	PUNCT
ftr-1851	1999	32	(	(	PUNCT
ftr-1851	1999	33	2	2	X
ftr-1851	1999	34	)	)	PUNCT
ftr-1851	1999	35	the	the	DET
ftr-1851	1999	36	partnership	partnership	NOUN
ftr-1851	1999	37	does	do	AUX
ftr-1851	1999	38	not	not	PART
ftr-1851	1999	39	have	have	VERB
ftr-1851	1999	40	a	a	DET
ftr-1851	1999	41	§	§	ADJ
ftr-1851	1999	42	754	754	NUM
ftr-1851	1999	43	election	election	NOUN
ftr-1851	1999	44	in	in	ADP
ftr-1851	1999	45	effect	effect	NOUN
ftr-1851	1999	46	for	for	ADP
ftr-1851	1999	47	the	the	DET
ftr-1851	1999	48	year	year	NOUN
ftr-1851	1999	49	in	in	ADP
ftr-1851	1999	50	which	which	PRON
ftr-1851	1999	51	the	the	DET
ftr-1851	1999	52	corporation	corporation	NOUN
ftr-1851	1999	53	acquires	acquire	VERB
ftr-1851	1999	54	the	the	DET
ftr-1851	1999	55	interest	interest	NOUN
ftr-1851	1999	56	,	,	PUNCT
ftr-1851	1999	57	and	and	CCONJ
ftr-1851	1999	58	(	(	PUNCT
ftr-1851	1999	59	3	3	X
ftr-1851	1999	60	)	)	PUNCT
ftr-1851	1999	61	the	the	DET
ftr-1851	1999	62	partnership	partnership	NOUN
ftr-1851	1999	63	later	later	ADV
ftr-1851	1999	64	sells	sell	VERB
ftr-1851	1999	65	or	or	CCONJ
ftr-1851	1999	66	exchanges	exchange	NOUN
ftr-1851	1999	67	the	the	DET
ftr-1851	1999	68	stock	stock	NOUN
ftr-1851	1999	69	.	.	PUNCT
ftr-1851	2000	1	the	the	DET
ftr-1851	2000	2	increase	increase	NOUN
ftr-1851	2000	3	or	or	CCONJ
ftr-1851	2000	4	decrease	decrease	NOUN
ftr-1851	2000	5	in	in	ADP
ftr-1851	2000	6	the	the	DET
ftr-1851	2000	7	corporation	corporation	NOUN
ftr-1851	2000	8	's	's	PART
ftr-1851	2000	9	adjusted	adjusted	ADJ
ftr-1851	2000	10	basis	basis	NOUN
ftr-1851	2000	11	in	in	ADP
ftr-1851	2000	12	its	its	PRON
ftr-1851	2000	13	partnership	partnership	NOUN
ftr-1851	2000	14	interest	interest	NOUN
ftr-1851	2000	15	resulting	result	VERB
ftr-1851	2000	16	from	from	ADP
ftr-1851	2000	17	the	the	DET
ftr-1851	2000	18	sale	sale	NOUN
ftr-1851	2000	19	or	or	CCONJ
ftr-1851	2000	20	exchange	exchange	NOUN
ftr-1851	2000	21	of	of	ADP
ftr-1851	2000	22	the	the	DET
ftr-1851	2000	23	stock	stock	NOUN
ftr-1851	2000	24	equals	equal	VERB
ftr-1851	2000	25	the	the	DET
ftr-1851	2000	26	amount	amount	NOUN
ftr-1851	2000	27	of	of	ADP
ftr-1851	2000	28	gain	gain	NOUN
ftr-1851	2000	29	or	or	CCONJ
ftr-1851	2000	30	loss	loss	NOUN
ftr-1851	2000	31	that	that	PRON
ftr-1851	2000	32	the	the	DET
ftr-1851	2000	33	corporate	corporate	ADJ
ftr-1851	2000	34	partner	partner	NOUN
ftr-1851	2000	35	would	would	AUX
ftr-1851	2000	36	have	have	AUX
ftr-1851	2000	37	recognized	recognize	VERB
ftr-1851	2000	38	(	(	PUNCT
ftr-1851	2000	39	absent	absent	VERB
ftr-1851	2000	40	the	the	DET
ftr-1851	2000	41	application	application	NOUN
ftr-1851	2000	42	of	of	ADP
ftr-1851	2000	43	§	§	PROPN
ftr-1851	2000	44	1032	1032	NUM
ftr-1851	2000	45	)	)	PUNCT
ftr-1851	2000	46	if	if	SCONJ
ftr-1851	2000	47	,	,	PUNCT
ftr-1851	2000	48	for	for	ADP
ftr-1851	2000	49	the	the	DET
ftr-1851	2000	50	tax	tax	NOUN
ftr-1851	2000	51	year	year	NOUN
ftr-1851	2000	52	in	in	ADP
ftr-1851	2000	53	which	which	PRON
ftr-1851	2000	54	the	the	DET
ftr-1851	2000	55	corporation	corporation	NOUN
ftr-1851	2000	56	acquired	acquire	VERB
ftr-1851	2000	57	the	the	DET
ftr-1851	2000	58	interest	interest	NOUN
ftr-1851	2000	59	,	,	PUNCT
ftr-1851	2000	60	a	a	DET
ftr-1851	2000	61	§	§	PROPN
ftr-1851	2000	62	754	754	NUM
ftr-1851	2000	63	election	election	NOUN
ftr-1851	2000	64	had	have	AUX
ftr-1851	2000	65	been	be	AUX
ftr-1851	2000	66	in	in	ADP
ftr-1851	2000	67	effect	effect	NOUN
ftr-1851	2000	68	.	.	PUNCT
ftr-1851	2001	1	the	the	DET
ftr-1851	2001	2	final	final	ADJ
ftr-1851	2001	3	regulations	regulation	NOUN
ftr-1851	2001	4	require	require	VERB
ftr-1851	2001	5	appropriate	appropriate	ADJ
ftr-1851	2001	6	adjustments	adjustment	NOUN
ftr-1851	2002	1	[	[	X
ftr-1851	2002	2	vol6	vol6	PROPN
ftr-1851	2002	3	:	:	PUNCT
ftr-1851	2002	4	si	si	PROPN
ftr-1851	2002	5	recent	recent	ADJ
ftr-1851	2002	6	developments	development	NOUN
ftr-1851	2002	7	in	in	ADP
ftr-1851	2002	8	federal	federal	ADJ
ftr-1851	2002	9	income	income	NOUN
ftr-1851	2002	10	taxation	taxation	NOUN
ftr-1851	2002	11	to	to	ADP
ftr-1851	2002	12	the	the	DET
ftr-1851	2002	13	basis	basis	NOUN
ftr-1851	2002	14	of	of	ADP
ftr-1851	2002	15	tiered	tiere	VERB
ftr-1851	2002	16	partnerships	partnership	NOUN
ftr-1851	2002	17	to	to	PART
ftr-1851	2002	18	prevent	prevent	VERB
ftr-1851	2002	19	evasion	evasion	NOUN
ftr-1851	2002	20	of	of	ADP
ftr-1851	2002	21	their	their	PRON
ftr-1851	2002	22	purpose	purpose	NOUN
ftr-1851	2002	23	where	where	SCONJ
ftr-1851	2002	24	a	a	DET
ftr-1851	2002	25	corporation	corporation	NOUN
ftr-1851	2002	26	acquires	acquire	VERB
ftr-1851	2002	27	an	an	DET
ftr-1851	2002	28	indirect	indirect	ADJ
ftr-1851	2002	29	interest	interest	NOUN
ftr-1851	2002	30	in	in	ADP
ftr-1851	2002	31	its	its	PRON
ftr-1851	2002	32	own	own	ADJ
ftr-1851	2002	33	stock	stock	NOUN
ftr-1851	2002	34	though	though	SCONJ
ftr-1851	2002	35	a	a	DET
ftr-1851	2002	36	chain	chain	NOUN
ftr-1851	2002	37	of	of	ADP
ftr-1851	2002	38	partnerships	partnership	NOUN
ftr-1851	2002	39	and	and	CCONJ
ftr-1851	2002	40	gain	gain	NOUN
ftr-1851	2002	41	or	or	CCONJ
ftr-1851	2002	42	loss	loss	NOUN
ftr-1851	2002	43	from	from	ADP
ftr-1851	2002	44	the	the	DET
ftr-1851	2002	45	sale	sale	NOUN
ftr-1851	2002	46	of	of	ADP
ftr-1851	2002	47	stock	stock	NOUN
ftr-1851	2002	48	is	be	AUX
ftr-1851	2002	49	subsequently	subsequently	ADV
ftr-1851	2002	50	allocated	allocate	VERB
ftr-1851	2002	51	to	to	ADP
ftr-1851	2002	52	the	the	DET
ftr-1851	2002	53	corporation	corporation	NOUN
ftr-1851	2002	54	.	.	PUNCT
ftr-1851	2003	1	the	the	DET
ftr-1851	2003	2	regulation	regulation	NOUN
ftr-1851	2003	3	is	be	AUX
ftr-1851	2003	4	effective	effective	ADJ
ftr-1851	2003	5	retroactively	retroactively	ADV
ftr-1851	2003	6	to	to	PART
ftr-1851	2003	7	gain	gain	VERB
ftr-1851	2003	8	or	or	CCONJ
ftr-1851	2003	9	loss	loss	NOUN
ftr-1851	2003	10	allocated	allocate	VERB
ftr-1851	2003	11	on	on	ADP
ftr-1851	2003	12	sales	sale	NOUN
ftr-1851	2003	13	or	or	CCONJ
ftr-1851	2003	14	exchanges	exchange	NOUN
ftr-1851	2003	15	of	of	ADP
ftr-1851	2003	16	stock	stock	NOUN
ftr-1851	2003	17	occurring	occur	VERB
ftr-1851	2003	18	after	after	ADP
ftr-1851	2003	19	12/6/99	12/6/99	NUM
ftr-1851	2003	20	.	.	PUNCT
ftr-1851	2004	1	a.	a.	PROPN
ftr-1851	2004	2	proposed	propose	VERB
ftr-1851	2004	3	amendments	amendment	NOUN
ftr-1851	2004	4	before	before	SCONJ
ftr-1851	2004	5	the	the	DET
ftr-1851	2004	6	ink	ink	NOUN
ftr-1851	2004	7	is	be	AUX
ftr-1851	2004	8	dry	dry	ADJ
ftr-1851	2004	9	.	.	PUNCT
ftr-1851	2004	10	reg167648	reg167648	PROPN
ftr-1851	2004	11	-	-	PUNCT
ftr-1851	2004	12	01	01	NUM
ftr-1851	2004	13	,	,	PUNCT
ftr-1851	2004	14	amendments	amendment	NOUN
ftr-1851	2004	15	to	to	ADP
ftr-1851	2004	16	rules	rule	NOUN
ftr-1851	2004	17	for	for	ADP
ftr-1851	2004	18	determination	determination	NOUN
ftr-1851	2004	19	of	of	ADP
ftr-1851	2004	20	basis	basis	NOUN
ftr-1851	2004	21	of	of	ADP
ftr-1851	2004	22	partner	partner	NOUN
ftr-1851	2004	23	's	's	PART
ftr-1851	2004	24	interest	interest	NOUN
ftr-1851	2004	25	;	;	PUNCT
ftr-1851	2004	26	special	special	ADJ
ftr-1851	2004	27	rules	rule	NOUN
ftr-1851	2004	28	,	,	PUNCT
ftr-1851	2004	29	67	67	NUM
ftr-1851	2004	30	f.r	f.r	NOUN
ftr-1851	2004	31	.	.	NOUN
ftr-1851	2004	32	15132	15132	NUM
ftr-1851	2004	33	(	(	PUNCT
ftr-1851	2004	34	3/29/02	3/29/02	NUM
ftr-1851	2004	35	)	)	PUNCT
ftr-1851	2004	36	.	.	PUNCT
ftr-1851	2005	1	the	the	DET
ftr-1851	2005	2	treasury	treasury	PROPN
ftr-1851	2005	3	has	have	AUX
ftr-1851	2005	4	proposed	propose	VERB
ftr-1851	2005	5	amendments	amendment	NOUN
ftr-1851	2005	6	to	to	ADP
ftr-1851	2005	7	reg	reg	NOUN
ftr-1851	2005	8	.	.	PUNCT
ftr-1851	2006	1	§	§	PROPN
ftr-1851	2006	2	1.705	1.705	NUM
ftr-1851	2006	3	-	-	SYM
ftr-1851	2006	4	2	2	NUM
ftr-1851	2006	5	,	,	PUNCT
ftr-1851	2006	6	which	which	PRON
ftr-1851	2006	7	was	be	AUX
ftr-1851	2006	8	finalized	finalize	VERB
ftr-1851	2006	9	on	on	ADP
ftr-1851	2006	10	the	the	DET
ftr-1851	2006	11	same	same	ADJ
ftr-1851	2006	12	day	day	NOUN
ftr-1851	2006	13	the	the	DET
ftr-1851	2006	14	proposed	propose	VERB
ftr-1851	2006	15	amendments	amendment	NOUN
ftr-1851	2006	16	were	be	AUX
ftr-1851	2006	17	published	publish	VERB
ftr-1851	2006	18	,	,	PUNCT
ftr-1851	2006	19	"	"	PUNCT
ftr-1851	2006	20	to	to	PART
ftr-1851	2006	21	address	address	VERB
ftr-1851	2006	22	remaining	remaining	ADJ
ftr-1851	2006	23	issues	issue	NOUN
ftr-1851	2006	24	that	that	PRON
ftr-1851	2006	25	[	[	X
ftr-1851	2006	26	were	be	AUX
ftr-1851	2006	27	]	]	PUNCT
ftr-1851	2006	28	considered	consider	VERB
ftr-1851	2006	29	during	during	ADP
ftr-1851	2006	30	the	the	DET
ftr-1851	2006	31	development	development	NOUN
ftr-1851	2006	32	of	of	ADP
ftr-1851	2006	33	the	the	DET
ftr-1851	2006	34	final	final	ADJ
ftr-1851	2006	35	regulations	regulation	NOUN
ftr-1851	2006	36	.	.	PUNCT
ftr-1851	2007	1	the	the	DET
ftr-1851	2007	2	proposed	propose	VERB
ftr-1851	2007	3	amendments	amendment	NOUN
ftr-1851	2007	4	would	would	AUX
ftr-1851	2007	5	extend	extend	VERB
ftr-1851	2007	6	the	the	DET
ftr-1851	2007	7	rules	rule	NOUN
ftr-1851	2007	8	of	of	ADP
ftr-1851	2007	9	reg	reg	NOUN
ftr-1851	2007	10	.	.	PUNCT
ftr-1851	2008	1	§	§	PROPN
ftr-1851	2008	2	1.705	1.705	NUM
ftr-1851	2008	3	-	-	SYM
ftr-1851	2008	4	2	2	NUM
ftr-1851	2008	5	to	to	ADP
ftr-1851	2008	6	situations	situation	NOUN
ftr-1851	2008	7	in	in	ADP
ftr-1851	2008	8	which	which	PRON
ftr-1851	2008	9	a	a	DET
ftr-1851	2008	10	corporation	corporation	NOUN
ftr-1851	2008	11	owns	own	VERB
ftr-1851	2008	12	a	a	DET
ftr-1851	2008	13	direct	direct	ADJ
ftr-1851	2008	14	or	or	CCONJ
ftr-1851	2008	15	indirect	indirect	ADJ
ftr-1851	2008	16	interest	interest	NOUN
ftr-1851	2008	17	in	in	ADP
ftr-1851	2008	18	a	a	DET
ftr-1851	2008	19	partnership	partnership	NOUN
ftr-1851	2008	20	that	that	PRON
ftr-1851	2008	21	owns	own	VERB
ftr-1851	2008	22	stock	stock	NOUN
ftr-1851	2008	23	in	in	ADP
ftr-1851	2008	24	that	that	DET
ftr-1851	2008	25	corporation	corporation	NOUN
ftr-1851	2008	26	,	,	PUNCT
ftr-1851	2008	27	the	the	DET
ftr-1851	2008	28	partnership	partnership	NOUN
ftr-1851	2008	29	distributes	distribute	VERB
ftr-1851	2008	30	money	money	NOUN
ftr-1851	2008	31	or	or	CCONJ
ftr-1851	2008	32	other	other	ADJ
ftr-1851	2008	33	property	property	NOUN
ftr-1851	2008	34	to	to	ADP
ftr-1851	2008	35	another	another	DET
ftr-1851	2008	36	partner	partner	NOUN
ftr-1851	2008	37	and	and	CCONJ
ftr-1851	2008	38	that	that	DET
ftr-1851	2008	39	partner	partner	NOUN
ftr-1851	2008	40	recognizes	recognize	VERB
ftr-1851	2008	41	gain	gain	NOUN
ftr-1851	2008	42	on	on	ADP
ftr-1851	2008	43	the	the	DET
ftr-1851	2008	44	distribution	distribution	NOUN
ftr-1851	2008	45	during	during	ADP
ftr-1851	2008	46	a	a	DET
ftr-1851	2008	47	year	year	NOUN
ftr-1851	2008	48	in	in	ADP
ftr-1851	2008	49	which	which	PRON
ftr-1851	2008	50	the	the	DET
ftr-1851	2008	51	partnership	partnership	NOUN
ftr-1851	2008	52	does	do	AUX
ftr-1851	2008	53	not	not	PART
ftr-1851	2008	54	have	have	VERB
ftr-1851	2008	55	a	a	DET
ftr-1851	2008	56	§	§	ADJ
ftr-1851	2008	57	754	754	NUM
ftr-1851	2008	58	election	election	NOUN
ftr-1851	2008	59	in	in	ADP
ftr-1851	2008	60	effect	effect	NOUN
ftr-1851	2008	61	,	,	PUNCT
ftr-1851	2008	62	and	and	CCONJ
ftr-1851	2008	63	the	the	DET
ftr-1851	2008	64	partnership	partnership	NOUN
ftr-1851	2008	65	subsequently	subsequently	ADV
ftr-1851	2008	66	sells	sell	VERB
ftr-1851	2008	67	or	or	CCONJ
ftr-1851	2008	68	exchanges	exchange	NOUN
ftr-1851	2008	69	the	the	DET
ftr-1851	2008	70	stock	stock	NOUN
ftr-1851	2008	71	.	.	PUNCT
ftr-1851	2009	1	the	the	DET
ftr-1851	2009	2	proposed	propose	VERB
ftr-1851	2009	3	amendments	amendment	NOUN
ftr-1851	2009	4	also	also	ADV
ftr-1851	2009	5	clarify	clarify	VERB
ftr-1851	2009	6	that	that	SCONJ
ftr-1851	2009	7	"	"	PUNCT
ftr-1851	2009	8	stock	stock	NOUN
ftr-1851	2009	9	"	"	PUNCT
ftr-1851	2009	10	of	of	ADP
ftr-1851	2009	11	a	a	DET
ftr-1851	2009	12	corporate	corporate	ADJ
ftr-1851	2009	13	partner	partner	NOUN
ftr-1851	2009	14	includes	include	VERB
ftr-1851	2009	15	any	any	DET
ftr-1851	2009	16	position	position	NOUN
ftr-1851	2009	17	with	with	ADP
ftr-1851	2009	18	respect	respect	NOUN
ftr-1851	2009	19	to	to	ADP
ftr-1851	2009	20	stock	stock	NOUN
ftr-1851	2009	21	of	of	ADP
ftr-1851	2009	22	a	a	DET
ftr-1851	2009	23	corporate	corporate	ADJ
ftr-1851	2009	24	partner	partner	NOUN
ftr-1851	2009	25	.	.	PUNCT
ftr-1851	2010	1	the	the	DET
ftr-1851	2010	2	proposed	propose	VERB
ftr-1851	2010	3	amendments	amendment	NOUN
ftr-1851	2010	4	would	would	AUX
ftr-1851	2010	5	be	be	AUX
ftr-1851	2010	6	effective	effective	ADJ
ftr-1851	2010	7	retroactively	retroactively	ADV
ftr-1851	2010	8	to	to	PART
ftr-1851	2010	9	gain	gain	VERB
ftr-1851	2010	10	or	or	CCONJ
ftr-1851	2010	11	loss	loss	NOUN
ftr-1851	2010	12	allocated	allocate	VERB
ftr-1851	2010	13	on	on	ADP
ftr-1851	2010	14	sales	sale	NOUN
ftr-1851	2010	15	or	or	CCONJ
ftr-1851	2010	16	exchanges	exchange	NOUN
ftr-1851	2010	17	of	of	ADP
ftr-1851	2010	18	stock	stock	NOUN
ftr-1851	2010	19	occurring	occur	VERB
ftr-1851	2010	20	after	after	ADP
ftr-1851	2010	21	3/29/02	3/29/02	PROPN
ftr-1851	2010	22	.	.	PUNCT
ftr-1851	2011	1	b.	b.	PROPN
ftr-1851	2011	2	finalized	finalize	VERB
ftr-1851	2011	3	.	.	PUNCT
ftr-1851	2012	1	t.d	t.d	PROPN
ftr-1851	2012	2	.	.	NOUN
ftr-1851	2012	3	9049	9049	NUM
ftr-1851	2012	4	,	,	PUNCT
ftr-1851	2012	5	amendments	amendment	NOUN
ftr-1851	2012	6	to	to	ADP
ftr-1851	2012	7	rules	rule	NOUN
ftr-1851	2012	8	for	for	ADP
ftr-1851	2012	9	determination	determination	NOUN
ftr-1851	2012	10	of	of	ADP
ftr-1851	2012	11	basis	basis	NOUN
ftr-1851	2012	12	of	of	ADP
ftr-1851	2012	13	partner	partner	NOUN
ftr-1851	2012	14	's	's	PART
ftr-1851	2012	15	interest	interest	NOUN
ftr-1851	2012	16	;	;	PUNCT
ftr-1851	2012	17	special	special	ADJ
ftr-1851	2012	18	rules	rule	NOUN
ftr-1851	2012	19	,	,	PUNCT
ftr-1851	2012	20	68	68	NUM
ftr-1851	2012	21	f.r	f.r	NOUN
ftr-1851	2012	22	.	.	NOUN
ftr-1851	2012	23	12815	12815	NUM
ftr-1851	2012	24	(	(	PUNCT
ftr-1851	2012	25	3/18/03	3/18/03	NUM
ftr-1851	2012	26	)	)	PUNCT
ftr-1851	2012	27	.	.	PUNCT
ftr-1851	2013	1	the	the	DET
ftr-1851	2013	2	proposed	propose	VERB
ftr-1851	2013	3	amendments	amendment	NOUN
ftr-1851	2013	4	to	to	ADP
ftr-1851	2013	5	reg	reg	NOUN
ftr-1851	2013	6	.	.	PUNCT
ftr-1851	2014	1	§	§	PROPN
ftr-1851	2014	2	1.705	1.705	NUM
ftr-1851	2014	3	-	-	SYM
ftr-1851	2014	4	2	2	NUM
ftr-1851	2014	5	have	have	AUX
ftr-1851	2014	6	been	be	AUX
ftr-1851	2014	7	finalized	finalize	VERB
ftr-1851	2014	8	with	with	ADP
ftr-1851	2014	9	a	a	DET
ftr-1851	2014	10	generally	generally	ADV
ftr-1851	2014	11	effective	effective	ADJ
ftr-1851	2014	12	date	date	NOUN
ftr-1851	2014	13	of	of	ADP
ftr-1851	2014	14	after	after	ADP
ftr-1851	2014	15	12/6/99	12/6/99	NUM
ftr-1851	2014	16	.	.	PUNCT
ftr-1851	2015	1	the	the	DET
ftr-1851	2015	2	final	final	ADJ
ftr-1851	2015	3	regulations	regulation	NOUN
ftr-1851	2015	4	extend	extend	VERB
ftr-1851	2015	5	the	the	DET
ftr-1851	2015	6	rules	rule	NOUN
ftr-1851	2015	7	of	of	ADP
ftr-1851	2015	8	the	the	DET
ftr-1851	2015	9	proposed	propose	VERB
ftr-1851	2015	10	regulations	regulation	NOUN
ftr-1851	2015	11	to	to	ADP
ftr-1851	2015	12	situations	situation	NOUN
ftr-1851	2015	13	in	in	ADP
ftr-1851	2015	14	which	which	PRON
ftr-1851	2015	15	a	a	DET
ftr-1851	2015	16	corporation	corporation	NOUN
ftr-1851	2015	17	owns	own	VERB
ftr-1851	2015	18	a	a	DET
ftr-1851	2015	19	direct	direct	ADJ
ftr-1851	2015	20	or	or	CCONJ
ftr-1851	2015	21	indirect	indirect	ADJ
ftr-1851	2015	22	interest	interest	NOUN
ftr-1851	2015	23	in	in	ADP
ftr-1851	2015	24	a	a	DET
ftr-1851	2015	25	partnership	partnership	NOUN
ftr-1851	2015	26	that	that	PRON
ftr-1851	2015	27	owns	own	VERB
ftr-1851	2015	28	stock	stock	NOUN
ftr-1851	2015	29	in	in	ADP
ftr-1851	2015	30	that	that	DET
ftr-1851	2015	31	corporation	corporation	NOUN
ftr-1851	2015	32	,	,	PUNCT
ftr-1851	2015	33	the	the	DET
ftr-1851	2015	34	partnership	partnership	NOUN
ftr-1851	2015	35	distributes	distribute	VERB
ftr-1851	2015	36	money	money	NOUN
ftr-1851	2015	37	or	or	CCONJ
ftr-1851	2015	38	other	other	ADJ
ftr-1851	2015	39	property	property	NOUN
ftr-1851	2015	40	to	to	ADP
ftr-1851	2015	41	another	another	DET
ftr-1851	2015	42	partner	partner	NOUN
ftr-1851	2015	43	and	and	CCONJ
ftr-1851	2015	44	that	that	DET
ftr-1851	2015	45	partner	partner	NOUN
ftr-1851	2015	46	recognizes	recognize	VERB
ftr-1851	2015	47	loss	loss	NOUN
ftr-1851	2015	48	on	on	ADP
ftr-1851	2015	49	the	the	DET
ftr-1851	2015	50	distribution	distribution	NOUN
ftr-1851	2015	51	or	or	CCONJ
ftr-1851	2015	52	the	the	DET
ftr-1851	2015	53	basis	basis	NOUN
ftr-1851	2015	54	of	of	ADP
ftr-1851	2015	55	the	the	DET
ftr-1851	2015	56	property	property	NOUN
ftr-1851	2015	57	distributed	distribute	VERB
ftr-1851	2015	58	to	to	ADP
ftr-1851	2015	59	that	that	DET
ftr-1851	2015	60	partner	partner	NOUN
ftr-1851	2015	61	is	be	AUX
ftr-1851	2015	62	adjusted	adjust	VERB
ftr-1851	2015	63	during	during	ADP
ftr-1851	2015	64	a	a	DET
ftr-1851	2015	65	year	year	NOUN
ftr-1851	2015	66	in	in	ADP
ftr-1851	2015	67	which	which	PRON
ftr-1851	2015	68	the	the	DET
ftr-1851	2015	69	partnership	partnership	NOUN
ftr-1851	2015	70	does	do	AUX
ftr-1851	2015	71	not	not	PART
ftr-1851	2015	72	have	have	VERB
ftr-1851	2015	73	an	an	DET
ftr-1851	2015	74	election	election	NOUN
ftr-1851	2015	75	under	under	ADP
ftr-1851	2015	76	§	§	PROPN
ftr-1851	2015	77	754	754	NUM
ftr-1851	2015	78	in	in	ADP
ftr-1851	2015	79	effect	effect	NOUN
ftr-1851	2015	80	,	,	PUNCT
ftr-1851	2015	81	and	and	CCONJ
ftr-1851	2015	82	the	the	DET
ftr-1851	2015	83	partnership	partnership	NOUN
ftr-1851	2015	84	subsequently	subsequently	ADV
ftr-1851	2015	85	sells	sell	VERB
ftr-1851	2015	86	or	or	CCONJ
ftr-1851	2015	87	exchanges	exchange	NOUN
ftr-1851	2015	88	the	the	DET
ftr-1851	2015	89	stock	stock	NOUN
ftr-1851	2015	90	.	.	PUNCT
ftr-1851	2016	1	2	2	X
ftr-1851	2016	2	.	.	X
ftr-1851	2016	3	what	what	PRON
ftr-1851	2016	4	happens	happen	VERB
ftr-1851	2016	5	when	when	SCONJ
ftr-1851	2016	6	§	§	PROPN
ftr-1851	2016	7	752	752	NUM
ftr-1851	2016	8	meets	meet	VERB
ftr-1851	2016	9	a	a	DET
ftr-1851	2016	10	deferred	deferred	ADJ
ftr-1851	2016	11	like	like	ADP
ftr-1851	2016	12	-	-	PUNCT
ftr-1851	2016	13	kind	kind	NOUN
ftr-1851	2016	14	exchange	exchange	NOUN
ftr-1851	2016	15	that	that	PRON
ftr-1851	2016	16	straddles	straddle	VERB
ftr-1851	2016	17	year	year	NOUN
ftr-1851	2016	18	-	-	PUNCT
ftr-1851	2016	19	end	end	NOUN
ftr-1851	2016	20	?	?	PUNCT
ftr-1851	2017	1	rev	rev	PROPN
ftr-1851	2017	2	.	.	PUNCT
ftr-1851	2018	1	rul	rul	PROPN
ftr-1851	2018	2	.	.	PUNCT
ftr-1851	2018	3	2003	2003	NUM
ftr-1851	2018	4	-	-	SYM
ftr-1851	2018	5	56	56	NUM
ftr-1851	2018	6	,	,	PUNCT
ftr-1851	2018	7	2003	2003	NUM
ftr-1851	2018	8	-	-	SYM
ftr-1851	2018	9	23	23	NUM
ftr-1851	2018	10	i.r.b	i.r.b	NOUN
ftr-1851	2018	11	.	.	PUNCT
ftr-1851	2019	1	985	985	NUM
ftr-1851	2019	2	(	(	PUNCT
ftr-1851	2019	3	5/9/03	5/9/03	NUM
ftr-1851	2019	4	)	)	PUNCT
ftr-1851	2019	5	.	.	PUNCT
ftr-1851	2020	1	the	the	DET
ftr-1851	2020	2	ruling	ruling	NOUN
ftr-1851	2020	3	deals	deal	NOUN
ftr-1851	2020	4	with	with	ADP
ftr-1851	2020	5	the	the	DET
ftr-1851	2020	6	treatment	treatment	NOUN
ftr-1851	2020	7	of	of	ADP
ftr-1851	2020	8	partnership	partnership	NOUN
ftr-1851	2020	9	liabilities	liability	NOUN
ftr-1851	2020	10	under	under	ADP
ftr-1851	2020	11	§	§	PROPN
ftr-1851	2020	12	752	752	NUM
ftr-1851	2020	13	when	when	SCONJ
ftr-1851	2020	14	a	a	DET
ftr-1851	2020	15	partnership	partnership	NOUN
ftr-1851	2020	16	enters	enter	VERB
ftr-1851	2020	17	into	into	ADP
ftr-1851	2020	18	a	a	DET
ftr-1851	2020	19	deferred	deferred	ADJ
ftr-1851	2020	20	§	§	PROPN
ftr-1851	2020	21	1031	1031	NUM
ftr-1851	2020	22	like	like	ADP
ftr-1851	2020	23	kind	kind	ADJ
ftr-1851	2020	24	exchange	exchange	NOUN
ftr-1851	2020	25	in	in	ADP
ftr-1851	2020	26	which	which	PRON
ftr-1851	2020	27	property	property	NOUN
ftr-1851	2020	28	subject	subject	NOUN
ftr-1851	2020	29	to	to	ADP
ftr-1851	2020	30	a	a	DET
ftr-1851	2020	31	liability	liability	NOUN
ftr-1851	2020	32	is	be	AUX
ftr-1851	2020	33	transferred	transfer	VERB
ftr-1851	2020	34	in	in	ADP
ftr-1851	2020	35	one	one	NUM
ftr-1851	2020	36	taxable	taxable	ADJ
ftr-1851	2020	37	year	year	NOUN
ftr-1851	2020	38	and	and	CCONJ
ftr-1851	2020	39	replacement	replacement	NOUN
ftr-1851	2020	40	property	property	NOUN
ftr-1851	2020	41	subject	subject	NOUN
ftr-1851	2020	42	to	to	ADP
ftr-1851	2020	43	a	a	DET
ftr-1851	2020	44	liability	liability	NOUN
ftr-1851	2020	45	is	be	AUX
ftr-1851	2020	46	received	receive	VERB
ftr-1851	2020	47	in	in	ADP
ftr-1851	2020	48	the	the	DET
ftr-1851	2020	49	following	follow	VERB
ftr-1851	2020	50	taxable	taxable	ADJ
ftr-1851	2020	51	year	year	NOUN
ftr-1851	2020	52	.	.	PUNCT
ftr-1851	2021	1	the	the	DET
ftr-1851	2021	2	irs	irs	PROPN
ftr-1851	2021	3	ruled	rule	VERB
ftr-1851	2021	4	that	that	SCONJ
ftr-1851	2021	5	the	the	DET
ftr-1851	2021	6	liabilities	liability	NOUN
ftr-1851	2021	7	are	be	AUX
ftr-1851	2021	8	netted	net	VERB
ftr-1851	2021	9	for	for	ADP
ftr-1851	2021	10	purposes	purpose	NOUN
ftr-1851	2021	11	of	of	ADP
ftr-1851	2021	12	§	§	PROPN
ftr-1851	2021	13	752	752	NUM
ftr-1851	2021	14	.	.	PUNCT
ftr-1851	2022	1	a	a	DET
ftr-1851	2022	2	net	net	ADJ
ftr-1851	2022	3	decrease	decrease	NOUN
ftr-1851	2022	4	in	in	ADP
ftr-1851	2022	5	a	a	DET
ftr-1851	2022	6	partner	partner	NOUN
ftr-1851	2022	7	's	's	PART
ftr-1851	2022	8	share	share	NOUN
ftr-1851	2022	9	of	of	ADP
ftr-1851	2022	10	partnership	partnership	NOUN
ftr-1851	2022	11	liability	liability	NOUN
ftr-1851	2022	12	is	be	AUX
ftr-1851	2022	13	treated	treat	VERB
ftr-1851	2022	14	as	as	ADP
ftr-1851	2022	15	a	a	DET
ftr-1851	2022	16	distribution	distribution	NOUN
ftr-1851	2022	17	under	under	ADP
ftr-1851	2022	18	§	§	PROPN
ftr-1851	2022	19	752(b	752(b	PROPN
ftr-1851	2022	20	)	)	PUNCT
ftr-1851	2022	21	in	in	ADP
ftr-1851	2022	22	the	the	DET
ftr-1851	2022	23	year	year	NOUN
ftr-1851	2022	24	the	the	DET
ftr-1851	2022	25	surrendered	surrendered	ADJ
ftr-1851	2022	26	property	property	NOUN
ftr-1851	2022	27	was	be	AUX
ftr-1851	2022	28	transferred	transfer	VERB
ftr-1851	2022	29	;	;	PUNCT
ftr-1851	2022	30	and	and	CCONJ
ftr-1851	2022	31	under	under	ADP
ftr-1851	2022	32	reg	reg	NOUN
ftr-1851	2022	33	.	.	PUNCT
ftr-1851	2023	1	§	§	PROPN
ftr-1851	2023	2	1.7311(a)(1)(ii	1.7311(a)(1)(ii	NUM
ftr-1851	2023	3	)	)	PUNCT
ftr-1851	2023	4	and	and	CCONJ
ftr-1851	2023	5	rev	rev	PROPN
ftr-1851	2023	6	.	.	PROPN
ftr-1851	2023	7	rul	rul	PROPN
ftr-1851	2023	8	.	.	PUNCT
ftr-1851	2024	1	94	94	NUM
ftr-1851	2024	2	-	-	SYM
ftr-1851	2024	3	4	4	NUM
ftr-1851	2024	4	,	,	PUNCT
ftr-1851	2024	5	1994	1994	NUM
ftr-1851	2024	6	-	-	SYM
ftr-1851	2024	7	1	1	NUM
ftr-1851	2024	8	c.b	c.b	PROPN
ftr-1851	2024	9	.	.	PROPN
ftr-1851	2024	10	196	196	NUM
ftr-1851	2024	11	,	,	PUNCT
ftr-1851	2024	12	it	it	PRON
ftr-1851	2024	13	is	be	AUX
ftr-1851	2024	14	treated	treat	VERB
ftr-1851	2024	15	as	as	ADP
ftr-1851	2024	16	an	an	DET
ftr-1851	2024	17	advance	advance	NOUN
ftr-1851	2024	18	or	or	CCONJ
ftr-1851	2024	19	draw	draw	NOUN
ftr-1851	2024	20	of	of	ADP
ftr-1851	2024	21	money	money	NOUN
ftr-1851	2024	22	to	to	ADP
ftr-1851	2024	23	the	the	DET
ftr-1851	2024	24	extent	extent	NOUN
ftr-1851	2024	25	of	of	ADP
ftr-1851	2024	26	each	each	DET
ftr-1851	2024	27	partner	partner	NOUN
ftr-1851	2024	28	's	's	PART
ftr-1851	2024	29	distributive	distributive	ADJ
ftr-1851	2024	30	share	share	NOUN
ftr-1851	2024	31	of	of	ADP
ftr-1851	2024	32	income	income	NOUN
ftr-1851	2024	33	for	for	ADP
ftr-1851	2024	34	that	that	DET
ftr-1851	2024	35	year	year	NOUN
ftr-1851	2024	36	,	,	PUNCT
ftr-1851	2024	37	with	with	ADP
ftr-1851	2024	38	the	the	DET
ftr-1851	2024	39	result	result	NOUN
ftr-1851	2024	40	that	that	SCONJ
ftr-1851	2024	41	basis	basis	NOUN
ftr-1851	2024	42	increases	increase	NOUN
ftr-1851	2024	43	for	for	ADP
ftr-1851	2024	44	partnership	partnership	NOUN
ftr-1851	2024	45	income	income	NOUN
ftr-1851	2024	46	for	for	ADP
ftr-1851	2024	47	the	the	DET
ftr-1851	2024	48	year	year	NOUN
ftr-1851	2024	49	are	be	AUX
ftr-1851	2024	50	taken	take	VERB
ftr-1851	2024	51	into	into	ADP
ftr-1851	2024	52	accounting	accounting	NOUN
ftr-1851	2024	53	for	for	ADP
ftr-1851	2024	54	the	the	DET
ftr-1851	2024	55	deemed	deem	VERB
ftr-1851	2024	56	distribution	distribution	NOUN
ftr-1851	2024	57	.	.	PUNCT
ftr-1851	2025	1	the	the	DET
ftr-1851	2025	2	gain	gain	NOUN
ftr-1851	2025	3	recognized	recognize	VERB
ftr-1851	2025	4	under	under	ADP
ftr-1851	2025	5	§	§	PROPN
ftr-1851	2025	6	1031	1031	NUM
ftr-1851	2025	7	attributable	attributable	ADJ
ftr-1851	2025	8	to	to	ADP
ftr-1851	2025	9	the	the	DET
ftr-1851	2025	10	boot	boot	NOUN
ftr-1851	2025	11	that	that	PRON
ftr-1851	2025	12	results	result	VERB
ftr-1851	2025	13	from	from	ADP
ftr-1851	2025	14	net	net	ADJ
ftr-1851	2025	15	debt	debt	NOUN
ftr-1851	2025	16	relief	relief	NOUN
ftr-1851	2025	17	is	be	AUX
ftr-1851	2025	18	treated	treat	VERB
ftr-1851	2025	19	as	as	ADP
ftr-1851	2025	20	recognized	recognize	VERB
ftr-1851	2025	21	in	in	ADP
ftr-1851	2025	22	the	the	DET
ftr-1851	2025	23	year	year	NOUN
ftr-1851	2025	24	in	in	ADP
ftr-1851	2025	25	which	which	PRON
ftr-1851	2025	26	the	the	DET
ftr-1851	2025	27	relinquished	relinquished	ADJ
ftr-1851	2025	28	property	property	NOUN
ftr-1851	2025	29	has	have	AUX
ftr-1851	2025	30	been	be	AUX
ftr-1851	2025	31	transferred	transfer	VERB
ftr-1851	2025	32	;	;	PUNCT
ftr-1851	2025	33	thus	thus	ADV
ftr-1851	2025	34	the	the	DET
ftr-1851	2025	35	gain	gain	NOUN
ftr-1851	2025	36	from	from	ADP
ftr-1851	2025	37	the	the	DET
ftr-1851	2025	38	§	§	PROPN
ftr-1851	2025	39	1031	1031	NUM
ftr-1851	2025	40	transaction	transaction	NOUN
ftr-1851	2025	41	is	be	AUX
ftr-1851	2025	42	taken	take	VERB
ftr-1851	2025	43	into	into	ADP
ftr-1851	2025	44	account	account	NOUN
ftr-1851	2025	45	in	in	ADP
ftr-1851	2025	46	determining	determine	VERB
ftr-1851	2025	47	whether	whether	SCONJ
ftr-1851	2025	48	the	the	DET
ftr-1851	2025	49	§	§	PROPN
ftr-1851	2025	50	752(b	752(b	PROPN
ftr-1851	2025	51	)	)	PUNCT
ftr-1851	2025	52	deemed	deem	VERB
ftr-1851	2025	53	distribution	distribution	NOUN
ftr-1851	2025	54	exceeds	exceed	VERB
ftr-1851	2025	55	the	the	DET
ftr-1851	2025	56	partner	partner	NOUN
ftr-1851	2025	57	's	's	PART
ftr-1851	2025	58	basis	basis	NOUN
ftr-1851	2025	59	in	in	ADP
ftr-1851	2025	60	the	the	DET
ftr-1851	2025	61	partnership	partnership	NOUN
ftr-1851	2025	62	interest	interest	NOUN
ftr-1851	2025	63	under	under	ADP
ftr-1851	2025	64	§	§	PROPN
ftr-1851	2025	65	20041	20041	NUM
ftr-1851	2025	66	florida	florida	PROPN
ftr-1851	2025	67	tax	tax	NOUN
ftr-1851	2025	68	review	review	NOUN
ftr-1851	2025	69	731	731	NUM
ftr-1851	2025	70	.	.	PUNCT
ftr-1851	2026	1	[	[	X
ftr-1851	2026	2	if	if	SCONJ
ftr-1851	2026	3	the	the	DET
ftr-1851	2026	4	relinquished	relinquished	ADJ
ftr-1851	2026	5	liability	liability	NOUN
ftr-1851	2026	6	and	and	CCONJ
ftr-1851	2026	7	the	the	DET
ftr-1851	2026	8	replacement	replacement	NOUN
ftr-1851	2026	9	liability	liability	NOUN
ftr-1851	2026	10	are	be	AUX
ftr-1851	2026	11	nonrecourse	nonrecourse	ADJ
ftr-1851	2026	12	,	,	PUNCT
ftr-1851	2026	13	under	under	ADP
ftr-1851	2026	14	reg	reg	NOUN
ftr-1851	2026	15	.	.	PUNCT
ftr-1851	2027	1	§	§	PROPN
ftr-1851	2027	2	1.704	1.704	NUM
ftr-1851	2027	3	-	-	NUM
ftr-1851	2027	4	2(d	2(d	NUM
ftr-1851	2027	5	)	)	PUNCT
ftr-1851	2027	6	,	,	PUNCT
ftr-1851	2027	7	the	the	DET
ftr-1851	2027	8	partnership	partnership	NOUN
ftr-1851	2027	9	minimum	minimum	NOUN
ftr-1851	2027	10	gain	gain	NOUN
ftr-1851	2027	11	on	on	ADP
ftr-1851	2027	12	the	the	DET
ftr-1851	2027	13	last	last	ADJ
ftr-1851	2027	14	day	day	NOUN
ftr-1851	2027	15	of	of	ADP
ftr-1851	2027	16	the	the	DET
ftr-1851	2027	17	first	first	ADJ
ftr-1851	2027	18	taxable	taxable	ADJ
ftr-1851	2027	19	year	year	NOUN
ftr-1851	2027	20	of	of	ADP
ftr-1851	2027	21	the	the	DET
ftr-1851	2027	22	partnership	partnership	NOUN
ftr-1851	2027	23	is	be	AUX
ftr-1851	2027	24	computed	compute	VERB
ftr-1851	2027	25	by	by	ADP
ftr-1851	2027	26	using	use	VERB
ftr-1851	2027	27	the	the	DET
ftr-1851	2027	28	replacement	replacement	NOUN
ftr-1851	2027	29	property	property	NOUN
ftr-1851	2027	30	and	and	CCONJ
ftr-1851	2027	31	its	its	PRON
ftr-1851	2027	32	tax	tax	NOUN
ftr-1851	2027	33	basis	basis	NOUN
ftr-1851	2027	34	as	as	SCONJ
ftr-1851	2027	35	determined	determine	VERB
ftr-1851	2027	36	under	under	ADP
ftr-1851	2027	37	§	§	PROPN
ftr-1851	2027	38	1031(d	1031(d	NUM
ftr-1851	2027	39	)	)	PUNCT
ftr-1851	2027	40	and	and	CCONJ
ftr-1851	2027	41	the	the	DET
ftr-1851	2027	42	replacement	replacement	NOUN
ftr-1851	2027	43	nonrecourse	nonrecourse	NOUN
ftr-1851	2027	44	liability	liability	NOUN
ftr-1851	2027	45	(	(	PUNCT
ftr-1851	2027	46	but	but	CCONJ
ftr-1851	2027	47	only	only	ADV
ftr-1851	2027	48	to	to	ADP
ftr-1851	2027	49	the	the	DET
ftr-1851	2027	50	extent	extent	NOUN
ftr-1851	2027	51	of	of	ADP
ftr-1851	2027	52	the	the	DET
ftr-1851	2027	53	relinquished	relinquished	ADJ
ftr-1851	2027	54	nonrecourse	nonrecourse	NOUN
ftr-1851	2027	55	liability	liability	NOUN
ftr-1851	2027	56	)	)	PUNCT
ftr-1851	2027	57	.	.	PUNCT
ftr-1851	2027	58	]	]	PUNCT
ftr-1851	2028	1	a	a	DET
ftr-1851	2028	2	net	net	ADJ
ftr-1851	2028	3	increase	increase	NOUN
ftr-1851	2028	4	in	in	ADP
ftr-1851	2028	5	a	a	DET
ftr-1851	2028	6	partner	partner	NOUN
ftr-1851	2028	7	's	's	PART
ftr-1851	2028	8	share	share	NOUN
ftr-1851	2028	9	of	of	ADP
ftr-1851	2028	10	partnership	partnership	NOUN
ftr-1851	2028	11	liability	liability	NOUN
ftr-1851	2028	12	is	be	AUX
ftr-1851	2028	13	taken	take	VERB
ftr-1851	2028	14	into	into	ADP
ftr-1851	2028	15	account	account	NOUN
ftr-1851	2028	16	under	under	ADP
ftr-1851	2028	17	§	§	PROPN
ftr-1851	2028	18	752(a	752(a	PROPN
ftr-1851	2028	19	)	)	PUNCT
ftr-1851	2028	20	in	in	ADP
ftr-1851	2028	21	the	the	DET
ftr-1851	2028	22	year	year	NOUN
ftr-1851	2028	23	in	in	ADP
ftr-1851	2028	24	which	which	PRON
ftr-1851	2028	25	the	the	DET
ftr-1851	2028	26	partnership	partnership	NOUN
ftr-1851	2028	27	receives	receive	VERB
ftr-1851	2028	28	the	the	DET
ftr-1851	2028	29	replacement	replacement	NOUN
ftr-1851	2028	30	property	property	NOUN
ftr-1851	2028	31	.	.	PUNCT
ftr-1851	2029	1	3	3	X
ftr-1851	2029	2	.	.	X
ftr-1851	2029	3	fighting	fight	VERB
ftr-1851	2029	4	duplication	duplication	NOUN
ftr-1851	2029	5	and	and	CCONJ
ftr-1851	2029	6	acceleration	acceleration	NOUN
ftr-1851	2029	7	of	of	ADP
ftr-1851	2029	8	losses	loss	NOUN
ftr-1851	2029	9	through	through	ADP
ftr-1851	2029	10	partnerships	partnership	NOUN
ftr-1851	2029	11	before	before	ADP
ftr-1851	2029	12	june	june	PROPN
ftr-1851	2029	13	24,2003	24,2003	NUM
ftr-1851	2029	14	.	.	PUNCT
ftr-1851	2030	1	t.d	t.d	PROPN
ftr-1851	2030	2	.	.	PROPN
ftr-1851	2030	3	9062	9062	NUM
ftr-1851	2030	4	,	,	PUNCT
ftr-1851	2030	5	assumption	assumption	NOUN
ftr-1851	2030	6	of	of	ADP
ftr-1851	2030	7	partner	partner	NOUN
ftr-1851	2030	8	liabilities	liability	NOUN
ftr-1851	2030	9	,	,	PUNCT
ftr-1851	2030	10	68	68	NUM
ftr-1851	2030	11	f.r	f.r	NOUN
ftr-1851	2030	12	.	.	NOUN
ftr-1851	2030	13	37414	37414	NUM
ftr-1851	2030	14	(	(	PUNCT
ftr-1851	2030	15	6/24/03	6/24/03	NUM
ftr-1851	2030	16	)	)	PUNCT
ftr-1851	2030	17	.	.	PUNCT
ftr-1851	2031	1	temp	temp	NOUN
ftr-1851	2031	2	.	.	PUNCT
ftr-1851	2032	1	reg	reg	NOUN
ftr-1851	2032	2	.	.	PUNCT
ftr-1851	2033	1	§	§	PROPN
ftr-1851	2033	2	1.752	1.752	NUM
ftr-1851	2033	3	-	-	SYM
ftr-1851	2033	4	6	6	NUM
ftr-1851	2033	5	t	t	NOUN
ftr-1851	2033	6	provides	provide	VERB
ftr-1851	2033	7	rules	rule	NOUN
ftr-1851	2033	8	,	,	PUNCT
ftr-1851	2033	9	similar	similar	ADJ
ftr-1851	2033	10	to	to	ADP
ftr-1851	2033	11	the	the	DET
ftr-1851	2033	12	rules	rule	NOUN
ftr-1851	2033	13	applicable	applicable	ADJ
ftr-1851	2033	14	to	to	ADP
ftr-1851	2033	15	corporations	corporation	NOUN
ftr-1851	2033	16	in	in	ADP
ftr-1851	2033	17	§	§	PROPN
ftr-1851	2033	18	358(h	358(h	PROPN
ftr-1851	2033	19	)	)	PUNCT
ftr-1851	2033	20	,	,	PUNCT
ftr-1851	2033	21	to	to	PART
ftr-1851	2033	22	prevent	prevent	VERB
ftr-1851	2033	23	the	the	DET
ftr-1851	2033	24	duplication	duplication	NOUN
ftr-1851	2033	25	and	and	CCONJ
ftr-1851	2033	26	acceleration	acceleration	NOUN
ftr-1851	2033	27	of	of	ADP
ftr-1851	2033	28	loss	loss	NOUN
ftr-1851	2033	29	through	through	ADP
ftr-1851	2033	30	the	the	DET
ftr-1851	2033	31	assumption	assumption	NOUN
ftr-1851	2033	32	by	by	ADP
ftr-1851	2033	33	a	a	DET
ftr-1851	2033	34	partnership	partnership	NOUN
ftr-1851	2033	35	of	of	ADP
ftr-1851	2033	36	a	a	DET
ftr-1851	2033	37	liability	liability	NOUN
ftr-1851	2033	38	of	of	ADP
ftr-1851	2033	39	a	a	DET
ftr-1851	2033	40	partner	partner	NOUN
ftr-1851	2033	41	in	in	ADP
ftr-1851	2033	42	.	.	PUNCT
ftr-1851	2034	1	a	a	DET
ftr-1851	2034	2	nonrecognition	nonrecognition	NOUN
ftr-1851	2034	3	transaction	transaction	NOUN
ftr-1851	2034	4	.	.	PUNCT
ftr-1851	2035	1	under	under	ADP
ftr-1851	2035	2	the	the	DET
ftr-1851	2035	3	temporary	temporary	ADJ
ftr-1851	2035	4	regulations	regulation	NOUN
ftr-1851	2035	5	,	,	PUNCT
ftr-1851	2035	6	if	if	SCONJ
ftr-1851	2035	7	a	a	DET
ftr-1851	2035	8	partnership	partnership	NOUN
ftr-1851	2035	9	assumes	assume	VERB
ftr-1851	2035	10	a	a	DET
ftr-1851	2035	11	liability	liability	NOUN
ftr-1851	2035	12	,	,	PUNCT
ftr-1851	2035	13	as	as	SCONJ
ftr-1851	2035	14	defined	define	VERB
ftr-1851	2035	15	in	in	ADP
ftr-1851	2035	16	§	§	PROPN
ftr-1851	2035	17	358(h)(3	358(h)(3	NUM
ftr-1851	2035	18	)	)	PUNCT
ftr-1851	2035	19	,	,	PUNCT
ftr-1851	2035	20	of	of	ADP
ftr-1851	2035	21	a	a	DET
ftr-1851	2035	22	partner	partner	NOUN
ftr-1851	2035	23	(	(	PUNCT
ftr-1851	2035	24	other	other	ADJ
ftr-1851	2035	25	than	than	ADP
ftr-1851	2035	26	a	a	DET
ftr-1851	2035	27	liability	liability	NOUN
ftr-1851	2035	28	to	to	PART
ftr-1851	2035	29	which	which	PRON
ftr-1851	2035	30	§	§	PROPN
ftr-1851	2035	31	752(a	752(a	PROPN
ftr-1851	2035	32	)	)	PUNCT
ftr-1851	2035	33	and	and	CCONJ
ftr-1851	2035	34	(	(	PUNCT
ftr-1851	2035	35	b	b	NOUN
ftr-1851	2035	36	)	)	PUNCT
ftr-1851	2035	37	apply	apply	VERB
ftr-1851	2035	38	)	)	PUNCT
ftr-1851	2035	39	in	in	ADP
ftr-1851	2035	40	a	a	DET
ftr-1851	2035	41	§	§	PROPN
ftr-1851	2035	42	721	721	NUM
ftr-1851	2035	43	transaction	transaction	NOUN
ftr-1851	2035	44	,	,	PUNCT
ftr-1851	2035	45	after	after	ADP
ftr-1851	2035	46	application	application	NOUN
ftr-1851	2035	47	of	of	ADP
ftr-1851	2035	48	§	§	PROPN
ftr-1851	2035	49	§	§	PROPN
ftr-1851	2035	50	752(a	752(a	PROPN
ftr-1851	2035	51	)	)	PUNCT
ftr-1851	2035	52	and	and	CCONJ
ftr-1851	2035	53	(	(	PUNCT
ftr-1851	2035	54	b	b	NOUN
ftr-1851	2035	55	)	)	PUNCT
ftr-1851	2035	56	,	,	PUNCT
ftr-1851	2035	57	the	the	DET
ftr-1851	2035	58	partner	partner	NOUN
ftr-1851	2035	59	's	's	PART
ftr-1851	2035	60	basis	basis	NOUN
ftr-1851	2035	61	in	in	ADP
ftr-1851	2035	62	the	the	DET
ftr-1851	2035	63	partnership	partnership	NOUN
ftr-1851	2035	64	is	be	AUX
ftr-1851	2035	65	reduced	reduce	VERB
ftr-1851	2035	66	(	(	PUNCT
ftr-1851	2035	67	but	but	CCONJ
ftr-1851	2035	68	not	not	PART
ftr-1851	2035	69	below	below	ADP
ftr-1851	2035	70	the	the	DET
ftr-1851	2035	71	adjusted	adjust	VERB
ftr-1851	2035	72	value	value	NOUN
ftr-1851	2035	73	of	of	ADP
ftr-1851	2035	74	such	such	ADJ
ftr-1851	2035	75	interest	interest	NOUN
ftr-1851	2035	76	)	)	PUNCT
ftr-1851	2035	77	by	by	ADP
ftr-1851	2035	78	the	the	DET
ftr-1851	2035	79	amount	amount	NOUN
ftr-1851	2035	80	of	of	ADP
ftr-1851	2035	81	the	the	DET
ftr-1851	2035	82	liability	liability	NOUN
ftr-1851	2035	83	.	.	PUNCT
ftr-1851	2036	1	for	for	ADP
ftr-1851	2036	2	this	this	DET
ftr-1851	2036	3	purpose	purpose	NOUN
ftr-1851	2036	4	,	,	PUNCT
ftr-1851	2036	5	the	the	DET
ftr-1851	2036	6	term	term	NOUN
ftr-1851	2036	7	"	"	PUNCT
ftr-1851	2036	8	liability	liability	NOUN
ftr-1851	2036	9	"	"	PUNCT
ftr-1851	2036	10	includes	include	VERB
ftr-1851	2036	11	any	any	DET
ftr-1851	2036	12	fixed	fix	VERB
ftr-1851	2036	13	or	or	CCONJ
ftr-1851	2036	14	contingent	contingent	ADJ
ftr-1851	2036	15	obligation	obligation	NOUN
ftr-1851	2036	16	to	to	PART
ftr-1851	2036	17	make	make	VERB
ftr-1851	2036	18	payment	payment	NOUN
ftr-1851	2036	19	,	,	PUNCT
ftr-1851	2036	20	without	without	ADP
ftr-1851	2036	21	regard	regard	NOUN
ftr-1851	2036	22	to	to	ADP
ftr-1851	2036	23	whether	whether	SCONJ
ftr-1851	2036	24	the	the	DET
ftr-1851	2036	25	obligation	obligation	NOUN
ftr-1851	2036	26	is	be	AUX
ftr-1851	2036	27	otherwise	otherwise	ADV
ftr-1851	2036	28	taken	take	VERB
ftr-1851	2036	29	into	into	ADP
ftr-1851	2036	30	account	account	NOUN
ftr-1851	2036	31	for	for	ADP
ftr-1851	2036	32	federal	federal	ADJ
ftr-1851	2036	33	tax	tax	NOUN
ftr-1851	2036	34	purposes	purpose	NOUN
ftr-1851	2036	35	.	.	PUNCT
ftr-1851	2037	1	reduction	reduction	NOUN
ftr-1851	2037	2	of	of	ADP
ftr-1851	2037	3	a	a	DET
ftr-1851	2037	4	partner	partner	NOUN
ftr-1851	2037	5	's	's	PART
ftr-1851	2037	6	basis	basis	NOUN
ftr-1851	2037	7	generally	generally	ADV
ftr-1851	2037	8	is	be	AUX
ftr-1851	2037	9	not	not	PART
ftr-1851	2037	10	required	require	VERB
ftr-1851	2037	11	if	if	SCONJ
ftr-1851	2037	12	:	:	PUNCT
ftr-1851	2037	13	(	(	PUNCT
ftr-1851	2037	14	1	1	X
ftr-1851	2037	15	)	)	PUNCT
ftr-1851	2037	16	the	the	DET
ftr-1851	2037	17	trade	trade	NOUN
ftr-1851	2037	18	or	or	CCONJ
ftr-1851	2037	19	business	business	NOUN
ftr-1851	2037	20	with	with	ADP
ftr-1851	2037	21	which	which	PRON
ftr-1851	2037	22	the	the	DET
ftr-1851	2037	23	liability	liability	NOUN
ftr-1851	2037	24	is	be	AUX
ftr-1851	2037	25	associated	associate	VERB
ftr-1851	2037	26	is	be	AUX
ftr-1851	2037	27	transferred	transfer	VERB
ftr-1851	2037	28	to	to	ADP
ftr-1851	2037	29	the	the	DET
ftr-1851	2037	30	partnership	partnership	NOUN
ftr-1851	2037	31	,	,	PUNCT
ftr-1851	2037	32	or	or	CCONJ
ftr-1851	2037	33	(	(	PUNCT
ftr-1851	2037	34	2	2	X
ftr-1851	2037	35	)	)	PUNCT
ftr-1851	2037	36	substantially	substantially	ADV
ftr-1851	2037	37	all	all	PRON
ftr-1851	2037	38	of	of	ADP
ftr-1851	2037	39	the	the	DET
ftr-1851	2037	40	assets	asset	NOUN
ftr-1851	2037	41	with	with	ADP
ftr-1851	2037	42	which	which	PRON
ftr-1851	2037	43	the	the	DET
ftr-1851	2037	44	liability	liability	NOUN
ftr-1851	2037	45	is	be	AUX
ftr-1851	2037	46	associated	associate	VERB
ftr-1851	2037	47	are	be	AUX
ftr-1851	2037	48	contributed	contribute	VERB
ftr-1851	2037	49	to	to	ADP
ftr-1851	2037	50	the	the	DET
ftr-1851	2037	51	partnership	partnership	NOUN
ftr-1851	2037	52	.	.	PUNCT
ftr-1851	2038	1	however	however	ADV
ftr-1851	2038	2	,	,	PUNCT
ftr-1851	2038	3	the	the	DET
ftr-1851	2038	4	exception	exception	NOUN
ftr-1851	2038	5	for	for	ADP
ftr-1851	2038	6	contributions	contribution	NOUN
ftr-1851	2038	7	of	of	ADP
ftr-1851	2038	8	substantially	substantially	ADV
ftr-1851	2038	9	all	all	PRON
ftr-1851	2038	10	of	of	ADP
ftr-1851	2038	11	the	the	DET
ftr-1851	2038	12	assets	asset	NOUN
ftr-1851	2038	13	does	do	AUX
ftr-1851	2038	14	not	not	PART
ftr-1851	2038	15	apply	apply	VERB
ftr-1851	2038	16	to	to	ADP
ftr-1851	2038	17	a	a	DET
ftr-1851	2038	18	transaction	transaction	NOUN
ftr-1851	2038	19	described	describe	VERB
ftr-1851	2038	20	in	in	ADP
ftr-1851	2038	21	notice	notice	NOUN
ftr-1851	2038	22	2000	2000	NUM
ftr-1851	2038	23	-	-	SYM
ftr-1851	2038	24	44	44	NUM
ftr-1851	2038	25	,	,	PUNCT
ftr-1851	2038	26	2000	2000	NUM
ftr-1851	2038	27	-	-	SYM
ftr-1851	2038	28	2	2	NUM
ftr-1851	2038	29	c.b	c.b	PROPN
ftr-1851	2038	30	.	.	PROPN
ftr-1851	2038	31	255	255	NUM
ftr-1851	2039	1	(	(	PUNCT
ftr-1851	2039	2	or	or	CCONJ
ftr-1851	2039	3	a	a	DET
ftr-1851	2039	4	substantially	substantially	ADV
ftr-1851	2039	5	similar	similar	ADJ
ftr-1851	2039	6	transaction	transaction	NOUN
ftr-1851	2039	7	)	)	PUNCT
ftr-1851	2039	8	.	.	PUNCT
ftr-1851	2039	9	0	0	PUNCT
ftr-1851	2040	1	the	the	DET
ftr-1851	2040	2	temporary	temporary	ADJ
ftr-1851	2040	3	regulations	regulation	NOUN
ftr-1851	2040	4	are	be	AUX
ftr-1851	2040	5	effective	effective	ADJ
ftr-1851	2040	6	for	for	ADP
ftr-1851	2040	7	transactions	transaction	NOUN
ftr-1851	2040	8	occurring	occur	VERB
ftr-1851	2040	9	after	after	ADP
ftr-1851	2040	10	10/18/99	10/18/99	PROPN
ftr-1851	2040	11	and	and	CCONJ
ftr-1851	2040	12	before	before	ADP
ftr-1851	2040	13	6/24/03	6/24/03	PROPN
ftr-1851	2040	14	.	.	PUNCT
ftr-1851	2041	1	4	4	NUM
ftr-1851	2041	2	.	.	X
ftr-1851	2041	3	defining	define	VERB
ftr-1851	2041	4	the	the	DET
ftr-1851	2041	5	term	term	NOUN
ftr-1851	2041	6	"	"	PUNCT
ftr-1851	2041	7	liability	liability	NOUN
ftr-1851	2041	8	"	"	PUNCT
ftr-1851	2041	9	in	in	ADP
ftr-1851	2041	10	§	§	PROPN
ftr-1851	2041	11	752	752	NUM
ftr-1851	2041	12	and	and	CCONJ
ftr-1851	2041	13	fighting	fight	VERB
ftr-1851	2041	14	duplication	duplication	NOUN
ftr-1851	2041	15	and	and	CCONJ
ftr-1851	2041	16	acceleration	acceleration	NOUN
ftr-1851	2041	17	of	of	ADP
ftr-1851	2041	18	losses	loss	NOUN
ftr-1851	2041	19	through	through	ADP
ftr-1851	2041	20	partnerships	partnership	NOUN
ftr-1851	2041	21	after	after	ADP
ftr-1851	2041	22	june	june	PROPN
ftr-1851	2041	23	24	24	NUM
ftr-1851	2041	24	,	,	PUNCT
ftr-1851	2041	25	2003	2003	NUM
ftr-1851	2041	26	.	.	PUNCT
ftr-1851	2042	1	reg106736	reg106736	NOUN
ftr-1851	2042	2	-	-	PUNCT
ftr-1851	2042	3	00	00	NUM
ftr-1851	2042	4	,	,	PUNCT
ftr-1851	2042	5	assumption	assumption	NOUN
ftr-1851	2042	6	of	of	ADP
ftr-1851	2042	7	partner	partner	NOUN
ftr-1851	2042	8	liabilities	liability	NOUN
ftr-1851	2042	9	,	,	PUNCT
ftr-1851	2042	10	68	68	NUM
ftr-1851	2042	11	f.r	f.r	NOUN
ftr-1851	2042	12	.	.	NOUN
ftr-1851	2042	13	37434	37434	NUM
ftr-1851	2042	14	(	(	PUNCT
ftr-1851	2042	15	6/24/03	6/24/03	NUM
ftr-1851	2042	16	)	)	PUNCT
ftr-1851	2042	17	.	.	PUNCT
ftr-1851	2043	1	the	the	DET
ftr-1851	2043	2	treasury	treasury	PROPN
ftr-1851	2043	3	has	have	AUX
ftr-1851	2043	4	proposed	propose	VERB
ftr-1851	2043	5	extraordinarily	extraordinarily	ADV
ftr-1851	2043	6	complex	complex	ADJ
ftr-1851	2043	7	,	,	PUNCT
ftr-1851	2043	8	verging	verge	VERB
ftr-1851	2043	9	on	on	ADP
ftr-1851	2043	10	incomprehensible	incomprehensible	ADJ
ftr-1851	2043	11	,	,	PUNCT
ftr-1851	2043	12	regulations	regulation	NOUN
ftr-1851	2043	13	:	:	PUNCT
ftr-1851	2043	14	(	(	PUNCT
ftr-1851	2043	15	1	1	X
ftr-1851	2043	16	)	)	PUNCT
ftr-1851	2043	17	defining	define	VERB
ftr-1851	2043	18	liabilities	liability	NOUN
ftr-1851	2043	19	under	under	ADP
ftr-1851	2043	20	§	§	PROPN
ftr-1851	2043	21	752	752	NUM
ftr-1851	2043	22	;	;	PUNCT
ftr-1851	2043	23	(	(	PUNCT
ftr-1851	2043	24	2	2	X
ftr-1851	2043	25	)	)	PUNCT
ftr-1851	2043	26	dealing	deal	VERB
ftr-1851	2043	27	with	with	ADP
ftr-1851	2043	28	a	a	DET
ftr-1851	2043	29	partnership	partnership	NOUN
ftr-1851	2043	30	's	's	PART
ftr-1851	2043	31	assumption	assumption	NOUN
ftr-1851	2043	32	of	of	ADP
ftr-1851	2043	33	certain	certain	ADJ
ftr-1851	2043	34	fixed	fix	VERB
ftr-1851	2043	35	and	and	CCONJ
ftr-1851	2043	36	contingent	contingent	ADJ
ftr-1851	2043	37	obligations	obligation	NOUN
ftr-1851	2043	38	in	in	ADP
ftr-1851	2043	39	exchange	exchange	NOUN
ftr-1851	2043	40	for	for	ADP
ftr-1851	2043	41	a	a	DET
ftr-1851	2043	42	partnership	partnership	NOUN
ftr-1851	2043	43	interest	interest	NOUN
ftr-1851	2044	1	[	[	X
ftr-1851	2044	2	prop	prop	NOUN
ftr-1851	2044	3	.	.	PUNCT
ftr-1851	2045	1	reg	reg	NOUN
ftr-1851	2045	2	.	.	PUNCT
ftr-1851	2046	1	§	§	PROPN
ftr-1851	2046	2	1.752	1.752	NUM
ftr-1851	2046	3	-	-	SYM
ftr-1851	2046	4	7	7	NUM
ftr-1851	2046	5	]	]	PUNCT
ftr-1851	2046	6	;	;	PUNCT
ftr-1851	2046	7	and	and	CCONJ
ftr-1851	2046	8	(	(	PUNCT
ftr-1851	2046	9	3	3	X
ftr-1851	2046	10	)	)	PUNCT
ftr-1851	2046	11	providing	provide	VERB
ftr-1851	2046	12	rules	rule	NOUN
ftr-1851	2046	13	under	under	ADP
ftr-1851	2046	14	§	§	PROPN
ftr-1851	2046	15	358(h	358(h	PROPN
ftr-1851	2046	16	)	)	PUNCT
ftr-1851	2046	17	for	for	ADP
ftr-1851	2046	18	assumptions	assumption	NOUN
ftr-1851	2046	19	of	of	ADP
ftr-1851	2046	20	liabilities	liability	NOUN
ftr-1851	2046	21	by	by	ADP
ftr-1851	2046	22	corporations	corporation	NOUN
ftr-1851	2046	23	from	from	ADP
ftr-1851	2046	24	partners	partner	NOUN
ftr-1851	2046	25	and	and	CCONJ
ftr-1851	2046	26	partnerships	partnership	NOUN
ftr-1851	2046	27	[	[	X
ftr-1851	2046	28	prop	prop	NOUN
ftr-1851	2046	29	.	.	PUNCT
ftr-1851	2047	1	reg	reg	NOUN
ftr-1851	2047	2	.	.	PUNCT
ftr-1851	2048	1	§	§	PROPN
ftr-1851	2048	2	1.358	1.358	NUM
ftr-1851	2048	3	-	-	SYM
ftr-1851	2048	4	7	7	NUM
ftr-1851	2048	5	]	]	PUNCT
ftr-1851	2048	6	.	.	PUNCT
ftr-1851	2049	1	reg	reg	PROPN
ftr-1851	2049	2	.	.	PUNCT
ftr-1851	2050	1	§	§	PROPN
ftr-1851	2050	2	1.752	1.752	NUM
ftr-1851	2050	3	-	-	SYM
ftr-1851	2050	4	1(a)(1)(i	1(a)(1)(i	NUM
ftr-1851	2050	5	)	)	PUNCT
ftr-1851	2050	6	would	would	AUX
ftr-1851	2050	7	be	be	AUX
ftr-1851	2050	8	amended	amend	VERB
ftr-1851	2050	9	to	to	PART
ftr-1851	2050	10	include	include	VERB
ftr-1851	2050	11	the	the	DET
ftr-1851	2050	12	principles	principle	NOUN
ftr-1851	2050	13	of	of	ADP
ftr-1851	2050	14	rev	rev	PROPN
ftr-1851	2050	15	.	.	PROPN
ftr-1851	2050	16	rul	rul	PROPN
ftr-1851	2050	17	.	.	PUNCT
ftr-1851	2051	1	88	88	NUM
ftr-1851	2051	2	-	-	SYM
ftr-1851	2051	3	77	77	NUM
ftr-1851	2051	4	,	,	PUNCT
ftr-1851	2051	5	1988	1988	NUM
ftr-1851	2051	6	-	-	SYM
ftr-1851	2051	7	2	2	NUM
ftr-1851	2051	8	c.b	c.b	PROPN
ftr-1851	2051	9	.	.	PROPN
ftr-1851	2051	10	128	128	NUM
ftr-1851	2051	11	;	;	PUNCT
ftr-1851	2051	12	an	an	DET
ftr-1851	2051	13	obligation	obligation	NOUN
ftr-1851	2051	14	is	be	AUX
ftr-1851	2051	15	a	a	DET
ftr-1851	2051	16	liability	liability	NOUN
ftr-1851	2051	17	to	to	ADP
ftr-1851	2051	18	the	the	DET
ftr-1851	2051	19	extent	extent	NOUN
ftr-1851	2051	20	that	that	SCONJ
ftr-1851	2051	21	incurring	incur	VERB
ftr-1851	2051	22	the	the	DET
ftr-1851	2051	23	obligation	obligation	NOUN
ftr-1851	2051	24	:	:	PUNCT
ftr-1851	2051	25	(	(	PUNCT
ftr-1851	2051	26	1	1	X
ftr-1851	2051	27	)	)	PUNCT
ftr-1851	2051	28	creates	create	VERB
ftr-1851	2051	29	or	or	CCONJ
ftr-1851	2051	30	increases	increase	VERB
ftr-1851	2051	31	the	the	DET
ftr-1851	2051	32	basis	basis	NOUN
ftr-1851	2051	33	of	of	ADP
ftr-1851	2051	34	any	any	PRON
ftr-1851	2051	35	of	of	ADP
ftr-1851	2051	36	the	the	DET
ftr-1851	2051	37	obligor	obligor	NOUN
ftr-1851	2051	38	's	's	PART
ftr-1851	2051	39	assets	asset	NOUN
ftr-1851	2051	40	(	(	PUNCT
ftr-1851	2051	41	including	include	VERB
ftr-1851	2051	42	cash	cash	NOUN
ftr-1851	2051	43	)	)	PUNCT
ftr-1851	2051	44	;	;	PUNCT
ftr-1851	2051	45	(	(	PUNCT
ftr-1851	2051	46	2	2	X
ftr-1851	2051	47	)	)	PUNCT
ftr-1851	2051	48	gives	give	VERB
ftr-1851	2051	49	rise	rise	NOUN
ftr-1851	2051	50	to	to	ADP
ftr-1851	2051	51	an	an	DET
ftr-1851	2051	52	immediate	immediate	ADJ
ftr-1851	2051	53	deduction	deduction	NOUN
ftr-1851	2051	54	;	;	PUNCT
ftr-1851	2051	55	or	or	CCONJ
ftr-1851	2051	56	(	(	PUNCT
ftr-1851	2051	57	3	3	X
ftr-1851	2051	58	)	)	PUNCT
ftr-1851	2051	59	gives	give	VERB
ftr-1851	2051	60	rise	rise	NOUN
ftr-1851	2051	61	to	to	ADP
ftr-1851	2051	62	an	an	DET
ftr-1851	2051	63	expense	expense	NOUN
ftr-1851	2051	64	that	that	PRON
ftr-1851	2051	65	is	be	AUX
ftr-1851	2051	66	not	not	PART
ftr-1851	2051	67	deductible	deductible	ADJ
ftr-1851	2051	68	in	in	ADP
ftr-1851	2051	69	computing	compute	VERB
ftr-1851	2051	70	taxable	taxable	ADJ
ftr-1851	2051	71	income	income	NOUN
ftr-1851	2051	72	and	and	CCONJ
ftr-1851	2051	73	is	be	AUX
ftr-1851	2051	74	not	not	PART
ftr-1851	2051	75	properly	properly	ADV
ftr-1851	2051	76	chargeable	chargeable	ADJ
ftr-1851	2051	77	to	to	ADP
ftr-1851	2051	78	capital	capital	NOUN
ftr-1851	2051	79	.	.	PUNCT
ftr-1851	2052	1	prop	prop	NOUN
ftr-1851	2052	2	.	.	PUNCT
ftr-1851	2053	1	reg	reg	PROPN
ftr-1851	2053	2	.	.	PUNCT
ftr-1851	2054	1	§	§	PROPN
ftr-1851	2054	2	1.752	1.752	NUM
ftr-1851	2054	3	-	-	SYM
ftr-1851	2054	4	7	7	NUM
ftr-1851	2054	5	deals	deal	NOUN
ftr-1851	2054	6	with	with	ADP
ftr-1851	2054	7	the	the	DET
ftr-1851	2054	8	assumption	assumption	NOUN
ftr-1851	2054	9	by	by	ADP
ftr-1851	2054	10	a	a	DET
ftr-1851	2054	11	partnership	partnership	NOUN
ftr-1851	2054	12	of	of	ADP
ftr-1851	2054	13	a	a	DET
ftr-1851	2054	14	partner	partner	NOUN
ftr-1851	2054	15	's	's	PART
ftr-1851	2054	16	fixed	fix	VERB
ftr-1851	2054	17	or	or	CCONJ
ftr-1851	2054	18	contingent	contingent	ADJ
ftr-1851	2054	19	obligation	obligation	NOUN
ftr-1851	2054	20	to	to	PART
ftr-1851	2054	21	make	make	VERB
ftr-1851	2054	22	payment	payment	NOUN
ftr-1851	2054	23	that	that	PRON
ftr-1851	2054	24	is	be	AUX
ftr-1851	2054	25	not	not	PART
ftr-1851	2054	26	one	one	NUM
ftr-1851	2054	27	of	of	ADP
ftr-1851	2054	28	the	the	DET
ftr-1851	2054	29	three	three	NUM
ftr-1851	2054	30	types	type	NOUN
ftr-1851	2054	31	described	describe	VERB
ftr-1851	2054	32	in	in	ADP
ftr-1851	2054	33	reg	reg	NOUN
ftr-1851	2054	34	.	.	PUNCT
ftr-1851	2055	1	§	§	PROPN
ftr-1851	2055	2	1.752	1.752	NUM
ftr-1851	2055	3	-	-	SYM
ftr-1851	2055	4	1	1	NUM
ftr-1851	2055	5	(	(	PUNCT
ftr-1851	2055	6	a)(1)(i	a)(1)(i	X
ftr-1851	2055	7	)	)	PUNCT
ftr-1851	2056	1	[	[	X
ftr-1851	2056	2	including	include	VERB
ftr-1851	2056	3	accrual	accrual	ADJ
ftr-1851	2056	4	method	method	NOUN
ftr-1851	2056	5	liabilities	liability	NOUN
ftr-1851	2056	6	the	the	DET
ftr-1851	2056	7	deduction	deduction	NOUN
ftr-1851	2056	8	for	for	ADP
ftr-1851	2056	9	which	which	PRON
ftr-1851	2056	10	was	be	AUX
ftr-1851	2056	11	deferred	defer	VERB
ftr-1851	2056	12	under	under	ADP
ftr-1851	2056	13	§	§	PROPN
ftr-1851	2056	14	453(h	453(h	NOUN
ftr-1851	2056	15	)	)	PUNCT
ftr-1851	2056	16	]	]	PUNCT
ftr-1851	2056	17	.	.	PUNCT
ftr-1851	2057	1	unlike	unlike	ADP
ftr-1851	2057	2	temp	temp	NOUN
ftr-1851	2057	3	.	.	PUNCT
ftr-1851	2058	1	reg	reg	NOUN
ftr-1851	2058	2	.	.	PUNCT
ftr-1851	2059	1	§	§	PROPN
ftr-1851	2059	2	1.752	1.752	NUM
ftr-1851	2059	3	-	-	SYM
ftr-1851	2059	4	6	6	NUM
ftr-1851	2059	5	t	t	NOUN
ftr-1851	2059	6	,	,	PUNCT
ftr-1851	2059	7	the	the	DET
ftr-1851	2059	8	proposed	propose	VERB
ftr-1851	2059	9	regulations	regulation	NOUN
ftr-1851	2059	10	do	do	AUX
ftr-1851	2059	11	not	not	PART
ftr-1851	2059	12	reduce	reduce	VERB
ftr-1851	2059	13	the	the	DET
ftr-1851	2059	14	partner	partner	NOUN
ftr-1851	2059	15	's	's	PART
ftr-1851	2059	16	outside	outside	ADJ
ftr-1851	2059	17	basis	basis	NOUN
ftr-1851	2059	18	when	when	SCONJ
ftr-1851	2059	19	the	the	DET
ftr-1851	2059	20	partnership	partnership	NOUN
ftr-1851	2059	21	assumes	assume	VERB
ftr-1851	2059	22	a	a	DET
ftr-1851	2059	23	§	§	PROPN
ftr-1851	2059	24	1.752	1.752	NUM
ftr-1851	2059	25	-	-	SYM
ftr-1851	2059	26	7	7	NUM
ftr-1851	2059	27	liability	liability	NOUN
ftr-1851	2059	28	.	.	PUNCT
ftr-1851	2060	1	if	if	SCONJ
ftr-1851	2060	2	the	the	DET
ftr-1851	2060	3	partnership	partnership	NOUN
ftr-1851	2060	4	satisfies	satisfy	VERB
ftr-1851	2060	5	the	the	DET
ftr-1851	2060	6	liability	liability	NOUN
ftr-1851	2060	7	while	while	SCONJ
ftr-1851	2060	8	the	the	DET
ftr-1851	2060	9	partner	partner	NOUN
ftr-1851	2060	10	remains	remain	VERB
ftr-1851	2060	11	in	in	ADP
ftr-1851	2060	12	the	the	DET
ftr-1851	2060	13	partnership	partnership	NOUN
ftr-1851	2060	14	,	,	PUNCT
ftr-1851	2060	15	the	the	DET
ftr-1851	2060	16	deduction	deduction	NOUN
ftr-1851	2060	17	with	with	ADP
ftr-1851	2060	18	respect	respect	NOUN
ftr-1851	2060	19	to	to	ADP
ftr-1851	2060	20	the	the	DET
ftr-1851	2060	21	built	build	VERB
ftr-1851	2060	22	-	-	PUNCT
ftr-1851	2060	23	in	in	ADP
ftr-1851	2060	24	loss	loss	NOUN
ftr-1851	2060	25	associated	associate	VERB
ftr-1851	2060	26	with	with	ADP
ftr-1851	2060	27	the	the	DET
ftr-1851	2060	28	§	§	PROPN
ftr-1851	2060	29	1.752	1.752	NUM
ftr-1851	2060	30	-	-	SYM
ftr-1851	2060	31	7	7	NUM
ftr-1851	2060	32	liability	liability	NOUN
ftr-1851	2060	33	is	be	AUX
ftr-1851	2060	34	allocated	allocate	VERB
ftr-1851	2061	1	[	[	X
ftr-1851	2061	2	vol.6	vol.6	X
ftr-1851	2061	3	:	:	PUNCT
ftr-1851	2061	4	s	s	X
ftr-1851	2061	5	!	!	PUNCT
ftr-1851	2062	1	recent	recent	ADJ
ftr-1851	2062	2	developments	development	NOUN
ftr-1851	2062	3	in	in	ADP
ftr-1851	2062	4	federal	federal	ADJ
ftr-1851	2062	5	income	income	NOUN
ftr-1851	2062	6	taxation	taxation	NOUN
ftr-1851	2062	7	to	to	ADP
ftr-1851	2062	8	the	the	DET
ftr-1851	2062	9	partner	partner	NOUN
ftr-1851	2062	10	,	,	PUNCT
ftr-1851	2062	11	reducing	reduce	VERB
ftr-1851	2062	12	that	that	DET
ftr-1851	2062	13	partner	partner	NOUN
ftr-1851	2062	14	's	's	PART
ftr-1851	2062	15	outside	outside	ADJ
ftr-1851	2062	16	basis	basis	NOUN
ftr-1851	2062	17	.	.	PUNCT
ftr-1851	2063	1	alternatively	alternatively	ADV
ftr-1851	2063	2	,	,	PUNCT
ftr-1851	2063	3	if	if	SCONJ
ftr-1851	2063	4	one	one	NUM
ftr-1851	2063	5	of	of	ADP
ftr-1851	2063	6	three	three	NUM
ftr-1851	2063	7	events	event	NOUN
ftr-1851	2063	8	occurs	occur	VERB
ftr-1851	2063	9	that	that	PRON
ftr-1851	2063	10	separate	separate	VERB
ftr-1851	2063	11	the	the	DET
ftr-1851	2063	12	partner	partner	NOUN
ftr-1851	2063	13	from	from	ADP
ftr-1851	2063	14	the	the	DET
ftr-1851	2063	15	liability	liability	NOUN
ftr-1851	2063	16	,	,	PUNCT
ftr-1851	2063	17	then	then	ADV
ftr-1851	2063	18	the	the	DET
ftr-1851	2063	19	partner	partner	NOUN
ftr-1851	2063	20	's	's	PART
ftr-1851	2063	21	outside	outside	ADJ
ftr-1851	2063	22	basis	basis	NOUN
ftr-1851	2063	23	is	be	AUX
ftr-1851	2063	24	reduced	reduce	VERB
ftr-1851	2063	25	immediately	immediately	ADV
ftr-1851	2063	26	before	before	ADP
ftr-1851	2063	27	the	the	DET
ftr-1851	2063	28	occurrence	occurrence	NOUN
ftr-1851	2063	29	of	of	ADP
ftr-1851	2063	30	the	the	DET
ftr-1851	2063	31	event	event	NOUN
ftr-1851	2063	32	.	.	PUNCT
ftr-1851	2064	1	the	the	DET
ftr-1851	2064	2	events	event	NOUN
ftr-1851	2064	3	are	be	AUX
ftr-1851	2064	4	:	:	PUNCT
ftr-1851	2064	5	(	(	PUNCT
ftr-1851	2064	6	1	1	X
ftr-1851	2064	7	)	)	PUNCT
ftr-1851	2064	8	a	a	DET
ftr-1851	2064	9	disposition	disposition	NOUN
ftr-1851	2064	10	(	(	PUNCT
ftr-1851	2064	11	or	or	CCONJ
ftr-1851	2064	12	partial	partial	ADJ
ftr-1851	2064	13	disposition	disposition	NOUN
ftr-1851	2064	14	)	)	PUNCT
ftr-1851	2064	15	of	of	ADP
ftr-1851	2064	16	the	the	DET
ftr-1851	2064	17	partnership	partnership	NOUN
ftr-1851	2064	18	interest	interest	NOUN
ftr-1851	2064	19	by	by	ADP
ftr-1851	2064	20	the	the	DET
ftr-1851	2064	21	partner	partner	NOUN
ftr-1851	2064	22	,	,	PUNCT
ftr-1851	2064	23	(	(	PUNCT
ftr-1851	2064	24	2	2	X
ftr-1851	2064	25	)	)	PUNCT
ftr-1851	2064	26	a	a	DET
ftr-1851	2064	27	liquidation	liquidation	NOUN
ftr-1851	2064	28	of	of	ADP
ftr-1851	2064	29	the	the	DET
ftr-1851	2064	30	partner	partner	NOUN
ftr-1851	2064	31	's	's	PART
ftr-1851	2064	32	partnership	partnership	NOUN
ftr-1851	2064	33	interest	interest	NOUN
ftr-1851	2064	34	,	,	PUNCT
ftr-1851	2064	35	and	and	CCONJ
ftr-1851	2064	36	(	(	PUNCT
ftr-1851	2064	37	3	3	X
ftr-1851	2064	38	)	)	PUNCT
ftr-1851	2064	39	the	the	DET
ftr-1851	2064	40	assumption	assumption	NOUN
ftr-1851	2064	41	(	(	PUNCT
ftr-1851	2064	42	orpartial	orpartial	ADJ
ftr-1851	2064	43	assumption	assumption	NOUN
ftr-1851	2064	44	)	)	PUNCT
ftr-1851	2064	45	of	of	ADP
ftr-1851	2064	46	the	the	DET
ftr-1851	2064	47	liability	liability	NOUN
ftr-1851	2064	48	by	by	ADP
ftr-1851	2064	49	another	another	DET
ftr-1851	2064	50	partner	partner	NOUN
ftr-1851	2064	51	.	.	PUNCT
ftr-1851	2065	1	the	the	DET
ftr-1851	2065	2	basis	basis	NOUN
ftr-1851	2065	3	reduction	reduction	NOUN
ftr-1851	2065	4	generally	generally	ADV
ftr-1851	2065	5	is	be	AUX
ftr-1851	2065	6	the	the	DET
ftr-1851	2065	7	lesser	less	ADJ
ftr-1851	2065	8	of	of	ADP
ftr-1851	2065	9	(	(	PUNCT
ftr-1851	2065	10	1	1	X
ftr-1851	2065	11	)	)	PUNCT
ftr-1851	2065	12	the	the	DET
ftr-1851	2065	13	excess	excess	NOUN
ftr-1851	2065	14	of	of	ADP
ftr-1851	2065	15	the	the	DET
ftr-1851	2065	16	partner	partner	NOUN
ftr-1851	2065	17	's	's	PART
ftr-1851	2065	18	basis	basis	NOUN
ftr-1851	2065	19	in	in	ADP
ftr-1851	2065	20	the	the	DET
ftr-1851	2065	21	partnership	partnership	NOUN
ftr-1851	2065	22	interest	interest	NOUN
ftr-1851	2065	23	over	over	ADP
ftr-1851	2065	24	the	the	DET
ftr-1851	2065	25	adjusted	adjust	VERB
ftr-1851	2065	26	value	value	NOUN
ftr-1851	2065	27	of	of	ADP
ftr-1851	2065	28	the	the	DET
ftr-1851	2065	29	interest	interest	NOUN
ftr-1851	2065	30	,	,	PUNCT
ftr-1851	2065	31	or	or	CCONJ
ftr-1851	2065	32	(	(	PUNCT
ftr-1851	2065	33	2	2	X
ftr-1851	2065	34	)	)	PUNCT
ftr-1851	2065	35	the	the	DET
ftr-1851	2065	36	remaining	remain	VERB
ftr-1851	2065	37	built	build	VERB
ftr-1851	2065	38	-	-	PUNCT
ftr-1851	2065	39	in	in	ADP
ftr-1851	2065	40	loss	loss	NOUN
ftr-1851	2065	41	associated	associate	VERB
ftr-1851	2065	42	with	with	ADP
ftr-1851	2065	43	the	the	DET
ftr-1851	2065	44	liability	liability	NOUN
ftr-1851	2065	45	.	.	PUNCT
ftr-1851	2066	1	(	(	PUNCT
ftr-1851	2066	2	in	in	ADP
ftr-1851	2066	3	the	the	DET
ftr-1851	2066	4	event	event	NOUN
ftr-1851	2066	5	of	of	ADP
ftr-1851	2066	6	a	a	DET
ftr-1851	2066	7	partial	partial	ADJ
ftr-1851	2066	8	disposition	disposition	NOUN
ftr-1851	2066	9	,	,	PUNCT
ftr-1851	2066	10	the	the	DET
ftr-1851	2066	11	reduction	reduction	NOUN
ftr-1851	2066	12	is	be	AUX
ftr-1851	2066	13	pro	pro	ADV
ftr-1851	2066	14	rated	rate	VERB
ftr-1851	2066	15	.	.	PUNCT
ftr-1851	2066	16	)	)	PUNCT
ftr-1851	2067	1	thereafter	thereafter	ADV
ftr-1851	2067	2	,	,	PUNCT
ftr-1851	2067	3	to	to	ADP
ftr-1851	2067	4	the	the	DET
ftr-1851	2067	5	extent	extent	NOUN
ftr-1851	2067	6	of	of	ADP
ftr-1851	2067	7	the	the	DET
ftr-1851	2067	8	remaining	remain	VERB
ftr-1851	2067	9	built	build	VERB
ftr-1851	2067	10	-	-	PUNCT
ftr-1851	2067	11	in	in	ADP
ftr-1851	2067	12	loss	loss	NOUN
ftr-1851	2067	13	associated	associate	VERB
ftr-1851	2067	14	with	with	ADP
ftr-1851	2067	15	the	the	DET
ftr-1851	2067	16	liability	liability	NOUN
ftr-1851	2067	17	,	,	PUNCT
ftr-1851	2067	18	the	the	DET
ftr-1851	2067	19	partnership	partnership	NOUN
ftr-1851	2067	20	(	(	PUNCT
ftr-1851	2067	21	or	or	CCONJ
ftr-1851	2067	22	the	the	DET
ftr-1851	2067	23	assuming	assume	VERB
ftr-1851	2067	24	partner	partner	NOUN
ftr-1851	2067	25	)	)	PUNCT
ftr-1851	2067	26	is	be	AUX
ftr-1851	2067	27	not	not	PART
ftr-1851	2067	28	entitled	entitle	VERB
ftr-1851	2067	29	to	to	ADP
ftr-1851	2067	30	any	any	DET
ftr-1851	2067	31	deduction	deduction	NOUN
ftr-1851	2067	32	or	or	CCONJ
ftr-1851	2067	33	capital	capital	NOUN
ftr-1851	2067	34	expense	expense	NOUN
ftr-1851	2067	35	upon	upon	SCONJ
ftr-1851	2067	36	satisfaction	satisfaction	NOUN
ftr-1851	2067	37	(	(	PUNCT
ftr-1851	2067	38	or	or	CCONJ
ftr-1851	2067	39	economic	economic	ADJ
ftr-1851	2067	40	performance	performance	NOUN
ftr-1851	2067	41	)	)	PUNCT
ftr-1851	2067	42	of	of	ADP
ftr-1851	2067	43	the	the	DET
ftr-1851	2067	44	liability	liability	NOUN
ftr-1851	2067	45	,	,	PUNCT
ftr-1851	2067	46	but	but	CCONJ
ftr-1851	2067	47	if	if	SCONJ
ftr-1851	2067	48	the	the	DET
ftr-1851	2067	49	partnership	partnership	NOUN
ftr-1851	2067	50	notifies	notify	VERB
ftr-1851	2067	51	the	the	DET
ftr-1851	2067	52	partner	partner	NOUN
ftr-1851	2067	53	,	,	PUNCT
ftr-1851	2067	54	the	the	DET
ftr-1851	2067	55	partner	partner	NOUN
ftr-1851	2067	56	is	be	AUX
ftr-1851	2067	57	entitled	entitle	VERB
ftr-1851	2067	58	to	to	ADP
ftr-1851	2067	59	a	a	DET
ftr-1851	2067	60	loss	loss	NOUN
ftr-1851	2067	61	or	or	CCONJ
ftr-1851	2067	62	deduction	deduction	NOUN
ftr-1851	2067	63	.	.	PUNCT
ftr-1851	2068	1	if	if	SCONJ
ftr-1851	2068	2	another	another	DET
ftr-1851	2068	3	partner	partner	NOUN
ftr-1851	2068	4	assumed	assume	VERB
ftr-1851	2068	5	the	the	DET
ftr-1851	2068	6	liability	liability	NOUN
ftr-1851	2068	7	,	,	PUNCT
ftr-1851	2068	8	the	the	DET
ftr-1851	2068	9	partnership	partnership	NOUN
ftr-1851	2068	10	must	must	AUX
ftr-1851	2068	11	immediately	immediately	ADV
ftr-1851	2068	12	reduce	reduce	VERB
ftr-1851	2068	13	the	the	DET
ftr-1851	2068	14	basis	basis	NOUN
ftr-1851	2068	15	of	of	ADP
ftr-1851	2068	16	its	its	PRON
ftr-1851	2068	17	assets	asset	NOUN
ftr-1851	2068	18	by	by	ADP
ftr-1851	2068	19	the	the	DET
ftr-1851	2068	20	built	build	VERB
ftr-1851	2068	21	-	-	PUNCT
ftr-1851	2068	22	in	in	ADP
ftr-1851	2068	23	loss	loss	NOUN
ftr-1851	2068	24	,	,	PUNCT
ftr-1851	2068	25	and	and	CCONJ
ftr-1851	2068	26	upon	upon	SCONJ
ftr-1851	2068	27	satisfaction	satisfaction	NOUN
ftr-1851	2068	28	,	,	PUNCT
ftr-1851	2068	29	the	the	DET
ftr-1851	2068	30	assuming	assume	VERB
ftr-1851	2068	31	partner	partner	NOUN
ftr-1851	2068	32	must	must	AUX
ftr-1851	2068	33	make	make	VERB
ftr-1851	2068	34	certain	certain	ADJ
ftr-1851	2068	35	basis	basis	NOUN
ftr-1851	2068	36	adjustments	adjustment	NOUN
ftr-1851	2068	37	to	to	ADP
ftr-1851	2068	38	his	his	PRON
ftr-1851	2068	39	partnership	partnership	NOUN
ftr-1851	2068	40	interest	interest	NOUN
ftr-1851	2068	41	.	.	PUNCT
ftr-1851	2069	1	there	there	PRON
ftr-1851	2069	2	are	be	VERB
ftr-1851	2069	3	exceptions	exception	NOUN
ftr-1851	2069	4	for	for	ADP
ftr-1851	2069	5	(	(	PUNCT
ftr-1851	2069	6	1	1	NUM
ftr-1851	2069	7	)	)	PUNCT
ftr-1851	2069	8	transfer	transfer	NOUN
ftr-1851	2069	9	of	of	ADP
ftr-1851	2069	10	the	the	DET
ftr-1851	2069	11	trade	trade	NOUN
ftr-1851	2069	12	or	or	CCONJ
ftr-1851	2069	13	business	business	NOUN
ftr-1851	2069	14	with	with	ADP
ftr-1851	2069	15	which	which	PRON
ftr-1851	2069	16	the	the	DET
ftr-1851	2069	17	liability	liability	NOUN
ftr-1851	2069	18	is	be	AUX
ftr-1851	2069	19	associated	associate	VERB
ftr-1851	2069	20	is	be	AUX
ftr-1851	2069	21	transferred	transfer	VERB
ftr-1851	2069	22	to	to	ADP
ftr-1851	2069	23	the	the	DET
ftr-1851	2069	24	partnership	partnership	NOUN
ftr-1851	2069	25	,	,	PUNCT
ftr-1851	2069	26	and	and	CCONJ
ftr-1851	2069	27	(	(	PUNCT
ftr-1851	2069	28	2	2	X
ftr-1851	2069	29	)	)	PUNCT
ftr-1851	2069	30	de	de	X
ftr-1851	2069	31	minimis	minimis	NOUN
ftr-1851	2069	32	transactions	transaction	NOUN
ftr-1851	2069	33	(	(	PUNCT
ftr-1851	2069	34	liabilities	liability	NOUN
ftr-1851	2069	35	less	less	ADJ
ftr-1851	2069	36	that	that	SCONJ
ftr-1851	2069	37	10	10	NUM
ftr-1851	2069	38	percent	percent	NOUN
ftr-1851	2069	39	of	of	ADP
ftr-1851	2069	40	the	the	DET
ftr-1851	2069	41	partnership	partnership	NOUN
ftr-1851	2069	42	's	's	PART
ftr-1851	2069	43	assets	asset	NOUN
ftr-1851	2069	44	or	or	CCONJ
ftr-1851	2069	45	$	$	SYM
ftr-1851	2069	46	1,000,000	1,000,000	NUM
ftr-1851	2069	47	)	)	PUNCT
ftr-1851	2069	48	.	.	PUNCT
ftr-1851	2070	1	unlike	unlike	ADP
ftr-1851	2070	2	under	under	ADP
ftr-1851	2070	3	the	the	DET
ftr-1851	2070	4	temporary	temporary	ADJ
ftr-1851	2070	5	regulations	regulation	NOUN
ftr-1851	2070	6	,	,	PUNCT
ftr-1851	2070	7	there	there	PRON
ftr-1851	2070	8	is	be	VERB
ftr-1851	2070	9	no	no	DET
ftr-1851	2070	10	exception	exception	NOUN
ftr-1851	2070	11	for	for	ADP
ftr-1851	2070	12	transactions	transaction	NOUN
ftr-1851	2070	13	in	in	ADP
ftr-1851	2070	14	which	which	PRON
ftr-1851	2070	15	substantially	substantially	ADV
ftr-1851	2070	16	all	all	PRON
ftr-1851	2070	17	of	of	ADP
ftr-1851	2070	18	the	the	DET
ftr-1851	2070	19	assets	asset	NOUN
ftr-1851	2070	20	with	with	ADP
ftr-1851	2070	21	which	which	PRON
ftr-1851	2070	22	the	the	DET
ftr-1851	2070	23	liability	liability	NOUN
ftr-1851	2070	24	is	be	AUX
ftr-1851	2070	25	associated	associate	VERB
ftr-1851	2070	26	are	be	AUX
ftr-1851	2070	27	contributed	contribute	VERB
ftr-1851	2070	28	to	to	ADP
ftr-1851	2070	29	the	the	DET
ftr-1851	2070	30	partnership	partnership	NOUN
ftr-1851	2070	31	.	.	PUNCT
ftr-1851	2071	1	when	when	SCONJ
ftr-1851	2071	2	finalized	finalize	VERB
ftr-1851	2071	3	,	,	PUNCT
ftr-1851	2071	4	the	the	DET
ftr-1851	2071	5	regulations	regulation	NOUN
ftr-1851	2071	6	will	will	AUX
ftr-1851	2071	7	be	be	AUX
ftr-1851	2071	8	effective	effective	ADJ
ftr-1851	2071	9	for	for	ADP
ftr-1851	2071	10	transactions	transaction	NOUN
ftr-1851	2071	11	occurring	occur	VERB
ftr-1851	2071	12	after	after	ADP
ftr-1851	2071	13	6/24/03	6/24/03	PROPN
ftr-1851	2071	14	.	.	PROPN
ftr-1851	2072	1	5	5	NUM
ftr-1851	2072	2	.	.	PUNCT
ftr-1851	2073	1	"	"	PUNCT
ftr-1851	2073	2	[	[	X
ftr-1851	2073	3	olne	olne	NOUN
ftr-1851	2073	4	brother	brother	NOUN
ftr-1851	2073	5	got	get	VERB
ftr-1851	2073	6	the	the	DET
ftr-1851	2073	7	...	...	PUNCT
ftr-1851	2073	8	income	income	NOUN
ftr-1851	2073	9	without	without	ADP
ftr-1851	2073	10	paying	pay	VERB
ftr-1851	2073	11	all	all	PRON
ftr-1851	2073	12	of	of	ADP
ftr-1851	2073	13	the	the	DET
ftr-1851	2073	14	tax	tax	NOUN
ftr-1851	2073	15	,	,	PUNCT
ftr-1851	2073	16	while	while	SCONJ
ftr-1851	2073	17	the	the	DET
ftr-1851	2073	18	other	other	ADJ
ftr-1851	2073	19	brother	brother	NOUN
ftr-1851	2073	20	paid	pay	VERB
ftr-1851	2073	21	the	the	DET
ftr-1851	2073	22	tax	tax	NOUN
ftr-1851	2073	23	without	without	ADP
ftr-1851	2073	24	getting	get	VERB
ftr-1851	2073	25	any	any	PRON
ftr-1851	2073	26	of	of	ADP
ftr-1851	2073	27	the	the	DET
ftr-1851	2073	28	income	income	NOUN
ftr-1851	2073	29	.	.	PUNCT
ftr-1851	2073	30	"	"	PUNCT
ftr-1851	2074	1	estate	estate	NOUN
ftr-1851	2074	2	of	of	ADP
ftr-1851	2074	3	ballantyne	ballantyne	PROPN
ftr-1851	2074	4	v.	v.	PROPN
ftr-1851	2074	5	commissioner	commissioner	PROPN
ftr-1851	2074	6	,	,	PUNCT
ftr-1851	2074	7	341	341	NUM
ftr-1851	2074	8	f.3d	f.3d	NUM
ftr-1851	2074	9	802	802	NUM
ftr-1851	2074	10	,	,	PUNCT
ftr-1851	2074	11	92	92	NUM
ftr-1851	2074	12	a.f.t.r	a.f.t.r	PROPN
ftr-1851	2074	13	.	.	PUNCT
ftr-1851	2075	1	2d	2d	NOUN
ftr-1851	2075	2	2003	2003	NUM
ftr-1851	2075	3	-	-	SYM
ftr-1851	2075	4	5694	5694	NUM
ftr-1851	2075	5	,	,	PUNCT
ftr-1851	2075	6	2004	2004	NUM
ftr-1851	2075	7	-	-	SYM
ftr-1851	2075	8	1	1	NUM
ftr-1851	2075	9	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2075	10	.	.	PROPN
ftr-1851	2076	1	50,120	50,120	NUM
ftr-1851	2076	2	(	(	PUNCT
ftr-1851	2076	3	8th	8th	ADJ
ftr-1851	2076	4	cir	cir	NOUN
ftr-1851	2076	5	.	.	PUNCT
ftr-1851	2076	6	8/7/03	8/7/03	NUM
ftr-1851	2076	7	)	)	PUNCT
ftr-1851	2076	8	,	,	PUNCT
ftr-1851	2076	9	affg	affg	PROPN
ftr-1851	2076	10	t.c	t.c	PROPN
ftr-1851	2076	11	.	.	PROPN
ftr-1851	2076	12	memo	memo	NOUN
ftr-1851	2076	13	.	.	PUNCT
ftr-1851	2077	1	2002	2002	NUM
ftr-1851	2077	2	-	-	SYM
ftr-1851	2077	3	160	160	NUM
ftr-1851	2077	4	(	(	PUNCT
ftr-1851	2077	5	6/24/02	6/24/02	NUM
ftr-1851	2077	6	)	)	PUNCT
ftr-1851	2077	7	.	.	PUNCT
ftr-1851	2078	1	the	the	DET
ftr-1851	2078	2	decedent	decedent	ADJ
ftr-1851	2078	3	taxpayer	taxpayer	NOUN
ftr-1851	2078	4	(	(	PUNCT
ftr-1851	2078	5	melvin	melvin	PROPN
ftr-1851	2078	6	)	)	PUNCT
ftr-1851	2078	7	and	and	CCONJ
ftr-1851	2078	8	his	his	PRON
ftr-1851	2078	9	brother	brother	NOUN
ftr-1851	2078	10	(	(	PUNCT
ftr-1851	2078	11	russell	russell	PROPN
ftr-1851	2078	12	)	)	PUNCT
ftr-1851	2078	13	for	for	ADP
ftr-1851	2078	14	many	many	ADJ
ftr-1851	2078	15	years	year	NOUN
ftr-1851	2078	16	operated	operate	VERB
ftr-1851	2078	17	a	a	DET
ftr-1851	2078	18	partnership	partnership	NOUN
ftr-1851	2078	19	that	that	PRON
ftr-1851	2078	20	engaged	engage	VERB
ftr-1851	2078	21	in	in	ADP
ftr-1851	2078	22	the	the	DET
ftr-1851	2078	23	oil	oil	NOUN
ftr-1851	2078	24	and	and	CCONJ
ftr-1851	2078	25	gas	gas	NOUN
ftr-1851	2078	26	business	business	NOUN
ftr-1851	2078	27	,	,	PUNCT
ftr-1851	2078	28	run	run	VERB
ftr-1851	2078	29	by	by	ADP
ftr-1851	2078	30	the	the	DET
ftr-1851	2078	31	decedent	decedent	NOUN
ftr-1851	2078	32	,	,	PUNCT
ftr-1851	2078	33	and	and	CCONJ
ftr-1851	2078	34	the	the	DET
ftr-1851	2078	35	farming	farming	NOUN
ftr-1851	2078	36	business	business	NOUN
ftr-1851	2078	37	,	,	PUNCT
ftr-1851	2078	38	run	run	VERB
ftr-1851	2078	39	by	by	ADP
ftr-1851	2078	40	the	the	DET
ftr-1851	2078	41	decedent	decedent	NOUN
ftr-1851	2078	42	's	's	PART
ftr-1851	2078	43	brother	brother	NOUN
ftr-1851	2078	44	.	.	PUNCT
ftr-1851	2079	1	the	the	DET
ftr-1851	2079	2	partnership	partnership	NOUN
ftr-1851	2079	3	was	be	AUX
ftr-1851	2079	4	an	an	DET
ftr-1851	2079	5	oral	oral	ADJ
ftr-1851	2079	6	partnership	partnership	NOUN
ftr-1851	2079	7	,	,	PUNCT
ftr-1851	2079	8	and	and	CCONJ
ftr-1851	2079	9	the	the	DET
ftr-1851	2079	10	brothers	brother	NOUN
ftr-1851	2079	11	consistently	consistently	ADV
ftr-1851	2079	12	reported	report	VERB
ftr-1851	2079	13	as	as	ADP
ftr-1851	2079	14	equal	equal	ADJ
ftr-1851	2079	15	partners	partner	NOUN
ftr-1851	2079	16	,	,	PUNCT
ftr-1851	2079	17	even	even	ADV
ftr-1851	2079	18	though	though	SCONJ
ftr-1851	2079	19	the	the	DET
ftr-1851	2079	20	decedent	decedent	NOUN
ftr-1851	2079	21	consistently	consistently	ADV
ftr-1851	2079	22	withdrew	withdraw	VERB
ftr-1851	2079	23	the	the	DET
ftr-1851	2079	24	profits	profit	NOUN
ftr-1851	2079	25	from	from	ADP
ftr-1851	2079	26	the	the	DET
ftr-1851	2079	27	oil	oil	NOUN
ftr-1851	2079	28	and	and	CCONJ
ftr-1851	2079	29	gas	gas	NOUN
ftr-1851	2079	30	business	business	NOUN
ftr-1851	2079	31	and	and	CCONJ
ftr-1851	2079	32	decedent	decedent	NOUN
ftr-1851	2079	33	's	's	PART
ftr-1851	2079	34	brother	brother	NOUN
ftr-1851	2079	35	consistently	consistently	ADV
ftr-1851	2079	36	withdrew	withdraw	VERB
ftr-1851	2079	37	the	the	DET
ftr-1851	2079	38	profits	profit	NOUN
ftr-1851	2079	39	from	from	ADP
ftr-1851	2079	40	the	the	DET
ftr-1851	2079	41	fanning	fan	VERB
ftr-1851	2079	42	business	business	NOUN
ftr-1851	2079	43	.	.	PUNCT
ftr-1851	2080	1	after	after	ADP
ftr-1851	2080	2	the	the	DET
ftr-1851	2080	3	decedent	decedent	NOUN
ftr-1851	2080	4	's	's	PART
ftr-1851	2080	5	death	death	NOUN
ftr-1851	2080	6	,	,	PUNCT
ftr-1851	2080	7	the	the	DET
ftr-1851	2080	8	estate	estate	NOUN
ftr-1851	2080	9	took	take	VERB
ftr-1851	2080	10	the	the	DET
ftr-1851	2080	11	position	position	NOUN
ftr-1851	2080	12	that	that	PRON
ftr-1851	2080	13	all	all	PRON
ftr-1851	2080	14	of	of	ADP
ftr-1851	2080	15	the	the	DET
ftr-1851	2080	16	income	income	NOUN
ftr-1851	2080	17	from	from	ADP
ftr-1851	2080	18	the	the	DET
ftr-1851	2080	19	farming	farming	NOUN
ftr-1851	2080	20	activity	activity	NOUN
ftr-1851	2080	21	was	be	AUX
ftr-1851	2080	22	reportable	reportable	ADJ
ftr-1851	2080	23	as	as	ADP
ftr-1851	2080	24	the	the	DET
ftr-1851	2080	25	decedent	decedent	NOUN
ftr-1851	2080	26	's	's	PART
ftr-1851	2080	27	brother	brother	NOUN
ftr-1851	2080	28	's	's	PART
ftr-1851	2080	29	distributive	distributive	ADJ
ftr-1851	2080	30	share	share	NOUN
ftr-1851	2080	31	.	.	PUNCT
ftr-1851	2081	1	because	because	SCONJ
ftr-1851	2081	2	the	the	DET
ftr-1851	2081	3	partnership	partnership	NOUN
ftr-1851	2081	4	did	do	AUX
ftr-1851	2081	5	not	not	PART
ftr-1851	2081	6	maintain	maintain	VERB
ftr-1851	2081	7	capital	capital	NOUN
ftr-1851	2081	8	accounts	account	NOUN
ftr-1851	2081	9	,	,	PUNCT
ftr-1851	2081	10	the	the	DET
ftr-1851	2081	11	allocation	allocation	NOUN
ftr-1851	2081	12	lacked	lack	VERB
ftr-1851	2081	13	economic	economic	ADJ
ftr-1851	2081	14	substance	substance	NOUN
ftr-1851	2081	15	,	,	PUNCT
ftr-1851	2081	16	and	and	CCONJ
ftr-1851	2081	17	the	the	DET
ftr-1851	2081	18	partners	partner	NOUN
ftr-1851	2081	19	'	'	PART
ftr-1851	2081	20	interests	interest	NOUN
ftr-1851	2081	21	in	in	ADP
ftr-1851	2081	22	the	the	DET
ftr-1851	2081	23	partnership	partnership	NOUN
ftr-1851	2081	24	were	be	AUX
ftr-1851	2081	25	determined	determine	VERB
ftr-1851	2081	26	under	under	ADP
ftr-1851	2081	27	the	the	DET
ftr-1851	2081	28	facts	fact	NOUN
ftr-1851	2081	29	and	and	CCONJ
ftr-1851	2081	30	circumstances	circumstance	NOUN
ftr-1851	2081	31	test	test	NOUN
ftr-1851	2081	32	of	of	ADP
ftr-1851	2081	33	reg	reg	NOUN
ftr-1851	2081	34	.	.	PUNCT
ftr-1851	2082	1	§	§	PROPN
ftr-1851	2082	2	1.704	1.704	NUM
ftr-1851	2082	3	-	-	NUM
ftr-1851	2082	4	1(b)(3	1(b)(3	NUM
ftr-1851	2082	5	)	)	PUNCT
ftr-1851	2082	6	.	.	PUNCT
ftr-1851	2083	1	based	base	VERB
ftr-1851	2083	2	on	on	ADP
ftr-1851	2083	3	the	the	DET
ftr-1851	2083	4	evidence	evidence	NOUN
ftr-1851	2083	5	,	,	PUNCT
ftr-1851	2083	6	the	the	DET
ftr-1851	2083	7	estate	estate	NOUN
ftr-1851	2083	8	could	could	AUX
ftr-1851	2083	9	not	not	PART
ftr-1851	2083	10	overcome	overcome	VERB
ftr-1851	2083	11	the	the	DET
ftr-1851	2083	12	presumption	presumption	NOUN
ftr-1851	2083	13	that	that	SCONJ
ftr-1851	2083	14	the	the	DET
ftr-1851	2083	15	partners	partner	NOUN
ftr-1851	2083	16	were	be	AUX
ftr-1851	2083	17	equal	equal	ADJ
ftr-1851	2083	18	partners	partner	NOUN
ftr-1851	2083	19	.	.	PUNCT
ftr-1851	2084	1	there	there	PRON
ftr-1851	2084	2	was	be	VERB
ftr-1851	2084	3	no	no	DET
ftr-1851	2084	4	record	record	NOUN
ftr-1851	2084	5	of	of	ADP
ftr-1851	2084	6	capital	capital	NOUN
ftr-1851	2084	7	contributions	contribution	NOUN
ftr-1851	2084	8	;	;	PUNCT
ftr-1851	2084	9	the	the	DET
ftr-1851	2084	10	amount	amount	NOUN
ftr-1851	2084	11	of	of	ADP
ftr-1851	2084	12	profits	profit	NOUN
ftr-1851	2084	13	of	of	ADP
ftr-1851	2084	14	each	each	DET
ftr-1851	2084	15	activity	activity	NOUN
ftr-1851	2084	16	varied	varied	ADJ
ftr-1851	2084	17	from	from	ADP
ftr-1851	2084	18	year	year	NOUN
ftr-1851	2084	19	to	to	ADP
ftr-1851	2084	20	year	year	NOUN
ftr-1851	2084	21	,	,	PUNCT
ftr-1851	2084	22	as	as	SCONJ
ftr-1851	2084	23	did	do	VERB
ftr-1851	2084	24	withdrawals	withdrawal	NOUN
ftr-1851	2084	25	but	but	CCONJ
ftr-1851	2084	26	the	the	DET
ftr-1851	2084	27	partners	partner	NOUN
ftr-1851	2084	28	'	'	PART
ftr-1851	2084	29	economic	economic	ADJ
ftr-1851	2084	30	interests	interest	NOUN
ftr-1851	2084	31	and	and	CCONJ
ftr-1851	2084	32	interests	interest	NOUN
ftr-1851	2084	33	in	in	ADP
ftr-1851	2084	34	cash	cash	NOUN
ftr-1851	2084	35	flow	flow	NOUN
ftr-1851	2084	36	could	could	AUX
ftr-1851	2084	37	not	not	PART
ftr-1851	2084	38	be	be	AUX
ftr-1851	2084	39	determined	determine	VERB
ftr-1851	2084	40	because	because	SCONJ
ftr-1851	2084	41	the	the	DET
ftr-1851	2084	42	partnership	partnership	NOUN
ftr-1851	2084	43	books	book	NOUN
ftr-1851	2084	44	and	and	CCONJ
ftr-1851	2084	45	records	record	NOUN
ftr-1851	2084	46	were	be	AUX
ftr-1851	2084	47	inadequate	inadequate	ADJ
ftr-1851	2084	48	.	.	PUNCT
ftr-1851	2085	1	however	however	ADV
ftr-1851	2085	2	,	,	PUNCT
ftr-1851	2085	3	the	the	DET
ftr-1851	2085	4	"	"	PUNCT
ftr-1851	2085	5	facts	fact	NOUN
ftr-1851	2085	6	"	"	PUNCT
ftr-1851	2085	7	mostly	mostly	ADV
ftr-1851	2085	8	the	the	DET
ftr-1851	2085	9	witnesses	witness	NOUN
ftr-1851	2085	10	'	'	PART
ftr-1851	2085	11	"	"	PUNCT
ftr-1851	2085	12	beliefs	belief	NOUN
ftr-1851	2085	13	"	"	PUNCT
ftr-1851	2085	14	that	that	SCONJ
ftr-1851	2085	15	the	the	DET
ftr-1851	2085	16	brothers	brother	NOUN
ftr-1851	2085	17	were	be	AUX
ftr-1851	2085	18	50/50	50/50	NUM
ftr-1851	2085	19	partners	partner	NOUN
ftr-1851	2085	20	indicated	indicate	VERB
ftr-1851	2085	21	that	that	SCONJ
ftr-1851	2085	22	they	they	PRON
ftr-1851	2085	23	were	be	AUX
ftr-1851	2085	24	to	to	PART
ftr-1851	2085	25	share	share	VERB
ftr-1851	2085	26	liquidating	liquidating	NOUN
ftr-1851	2085	27	distributions	distribution	NOUN
ftr-1851	2085	28	equally	equally	ADV
ftr-1851	2085	29	.	.	PUNCT
ftr-1851	2086	1	that	that	DET
ftr-1851	2086	2	factor	factor	NOUN
ftr-1851	2086	3	,	,	PUNCT
ftr-1851	2086	4	combined	combine	VERB
ftr-1851	2086	5	with	with	ADP
ftr-1851	2086	6	the	the	DET
ftr-1851	2086	7	brothers	brother	NOUN
ftr-1851	2086	8	long	long	ADJ
ftr-1851	2086	9	-	-	PUNCT
ftr-1851	2086	10	time	time	NOUN
ftr-1851	2086	11	consistent	consistent	ADJ
ftr-1851	2086	12	reporting	reporting	NOUN
ftr-1851	2086	13	as	as	ADP
ftr-1851	2086	14	equal	equal	ADJ
ftr-1851	2086	15	partners	partner	NOUN
ftr-1851	2086	16	and	and	CCONJ
ftr-1851	2086	17	the	the	DET
ftr-1851	2086	18	absence	absence	NOUN
ftr-1851	2086	19	of	of	ADP
ftr-1851	2086	20	any	any	DET
ftr-1851	2086	21	evidence	evidence	NOUN
ftr-1851	2086	22	that	that	SCONJ
ftr-1851	2086	23	the	the	DET
ftr-1851	2086	24	brothers	brother	NOUN
ftr-1851	2086	25	'	'	PART
ftr-1851	2086	26	reporting	reporting	NOUN
ftr-1851	2086	27	position	position	NOUN
ftr-1851	2086	28	involved	involve	VERB
ftr-1851	2086	29	tax	tax	NOUN
ftr-1851	2086	30	avoidance	avoidance	NOUN
ftr-1851	2086	31	,	,	PUNCT
ftr-1851	2086	32	was	be	AUX
ftr-1851	2086	33	sufficient	sufficient	ADJ
ftr-1851	2086	34	to	to	PART
ftr-1851	2086	35	convince	convince	VERB
ftr-1851	2086	36	judge	judge	NOUN
ftr-1851	2086	37	ruwe	ruwe	VERB
ftr-1851	2086	38	that	that	SCONJ
ftr-1851	2086	39	they	they	PRON
ftr-1851	2086	40	were	be	AUX
ftr-1851	2086	41	equal	equal	ADJ
ftr-1851	2086	42	partners	partner	NOUN
ftr-1851	2086	43	.	.	PUNCT
ftr-1851	2087	1	20041	20041	NUM
ftr-1851	2087	2	florida	florida	PROPN
ftr-1851	2087	3	tax	tax	PROPN
ftr-1851	2087	4	review	review	NOUN
ftr-1851	2087	5	0	0	NUM
ftr-1851	2088	1	the	the	DET
ftr-1851	2088	2	court	court	NOUN
ftr-1851	2088	3	of	of	ADP
ftr-1851	2088	4	appeals	appeals	PROPN
ftr-1851	2088	5	(	(	PUNCT
ftr-1851	2088	6	judge	judge	NOUN
ftr-1851	2088	7	beam	beam	PROPN
ftr-1851	2088	8	)	)	PUNCT
ftr-1851	2088	9	affirmed	affirm	VERB
ftr-1851	2088	10	.	.	PUNCT
ftr-1851	2089	1	first	first	ADV
ftr-1851	2089	2	,	,	PUNCT
ftr-1851	2089	3	the	the	DET
ftr-1851	2089	4	claimed	claim	VERB
ftr-1851	2089	5	allocation	allocation	NOUN
ftr-1851	2089	6	did	do	AUX
ftr-1851	2089	7	not	not	PART
ftr-1851	2089	8	have	have	VERB
ftr-1851	2089	9	economic	economic	ADJ
ftr-1851	2089	10	effect	effect	NOUN
ftr-1851	2089	11	because	because	SCONJ
ftr-1851	2089	12	the	the	DET
ftr-1851	2089	13	partnership	partnership	NOUN
ftr-1851	2089	14	failed	fail	VERB
ftr-1851	2089	15	to	to	PART
ftr-1851	2089	16	comply	comply	VERB
ftr-1851	2089	17	with	with	ADP
ftr-1851	2089	18	the	the	DET
ftr-1851	2089	19	capital	capital	NOUN
ftr-1851	2089	20	account	account	NOUN
ftr-1851	2089	21	rules	rule	NOUN
ftr-1851	2089	22	in	in	ADP
ftr-1851	2089	23	the	the	DET
ftr-1851	2089	24	§	§	PROPN
ftr-1851	2089	25	704(b	704(b	PROPN
ftr-1851	2089	26	)	)	PUNCT
ftr-1851	2089	27	regulations	regulation	NOUN
ftr-1851	2089	28	.	.	PUNCT
ftr-1851	2090	1	second	second	ADJ
ftr-1851	2090	2	,	,	PUNCT
ftr-1851	2090	3	the	the	DET
ftr-1851	2090	4	tax	tax	NOUN
ftr-1851	2090	5	court	court	NOUN
ftr-1851	2090	6	correctly	correctly	ADV
ftr-1851	2090	7	applied	apply	VERB
ftr-1851	2090	8	the	the	DET
ftr-1851	2090	9	regulations	regulation	NOUN
ftr-1851	2090	10	to	to	PART
ftr-1851	2090	11	determine	determine	VERB
ftr-1851	2090	12	the	the	DET
ftr-1851	2090	13	partners	partner	NOUN
ftr-1851	2090	14	'	'	PART
ftr-1851	2090	15	distributive	distributive	ADJ
ftr-1851	2090	16	shares	share	NOUN
ftr-1851	2090	17	based	base	VERB
ftr-1851	2090	18	upon	upon	SCONJ
ftr-1851	2090	19	their	their	PRON
ftr-1851	2090	20	interests	interest	NOUN
ftr-1851	2090	21	in	in	ADP
ftr-1851	2090	22	the	the	DET
ftr-1851	2090	23	partnership	partnership	NOUN
ftr-1851	2090	24	based	base	VERB
ftr-1851	2090	25	on	on	ADP
ftr-1851	2090	26	all	all	DET
ftr-1851	2090	27	the	the	DET
ftr-1851	2090	28	facts	fact	NOUN
ftr-1851	2090	29	and	and	CCONJ
ftr-1851	2090	30	circumstances	circumstance	NOUN
ftr-1851	2090	31	.	.	PUNCT
ftr-1851	2091	1	the	the	DET
ftr-1851	2091	2	court	court	NOUN
ftr-1851	2091	3	rejected	reject	VERB
ftr-1851	2091	4	the	the	DET
ftr-1851	2091	5	estate	estate	NOUN
ftr-1851	2091	6	's	's	PART
ftr-1851	2091	7	argument	argument	NOUN
ftr-1851	2091	8	that	that	SCONJ
ftr-1851	2091	9	it	it	PRON
ftr-1851	2091	10	was	be	AUX
ftr-1851	2091	11	clear	clear	ADJ
ftr-1851	2091	12	that	that	SCONJ
ftr-1851	2091	13	the	the	DET
ftr-1851	2091	14	brothers	brother	NOUN
ftr-1851	2091	15	had	have	AUX
ftr-1851	2091	16	agreed	agree	VERB
ftr-1851	2091	17	that	that	SCONJ
ftr-1851	2091	18	russell	russell	PROPN
ftr-1851	2091	19	would	would	AUX
ftr-1851	2091	20	get	get	VERB
ftr-1851	2091	21	farming	farming	NOUN
ftr-1851	2091	22	profits	profit	NOUN
ftr-1851	2091	23	and	and	CCONJ
ftr-1851	2091	24	melvin	melvin	PROPN
ftr-1851	2091	25	the	the	DET
ftr-1851	2091	26	oil	oil	NOUN
ftr-1851	2091	27	profits	profit	NOUN
ftr-1851	2091	28	,	,	PUNCT
ftr-1851	2091	29	because	because	SCONJ
ftr-1851	2091	30	it	it	PRON
ftr-1851	2091	31	was	be	AUX
ftr-1851	2091	32	also	also	ADV
ftr-1851	2091	33	"	"	PUNCT
ftr-1851	2091	34	clear	clear	ADJ
ftr-1851	2091	35	that	that	SCONJ
ftr-1851	2091	36	the	the	DET
ftr-1851	2091	37	brothers	brother	NOUN
ftr-1851	2091	38	had	have	AUX
ftr-1851	2091	39	evenly	evenly	ADV
ftr-1851	2091	40	split	split	VERB
ftr-1851	2091	41	some	some	PRON
ftr-1851	2091	42	of	of	ADP
ftr-1851	2091	43	the	the	DET
ftr-1851	2091	44	burdens	burden	NOUN
ftr-1851	2091	45	,	,	PUNCT
ftr-1851	2091	46	i.e.	i.e.	X
ftr-1851	2091	47	,	,	PUNCT
ftr-1851	2091	48	the	the	DET
ftr-1851	2091	49	tax	tax	NOUN
ftr-1851	2091	50	consequences	consequence	NOUN
ftr-1851	2091	51	of	of	ADP
ftr-1851	2091	52	the	the	DET
ftr-1851	2091	53	combined	combine	VERB
ftr-1851	2091	54	profits	profit	NOUN
ftr-1851	2091	55	and	and	CCONJ
ftr-1851	2091	56	losses	loss	NOUN
ftr-1851	2091	57	.	.	PUNCT
ftr-1851	2091	58	"	"	PUNCT
ftr-1851	2092	1	finally	finally	ADV
ftr-1851	2092	2	,	,	PUNCT
ftr-1851	2092	3	the	the	DET
ftr-1851	2092	4	brothers	brother	NOUN
ftr-1851	2092	5	'	'	PART
ftr-1851	2092	6	interests	interest	NOUN
ftr-1851	2092	7	in	in	ADP
ftr-1851	2092	8	cash	cash	NOUN
ftr-1851	2092	9	flow	flow	NOUN
ftr-1851	2092	10	and	and	CCONJ
ftr-1851	2092	11	liquidating	liquidating	NOUN
ftr-1851	2092	12	distributions	distribution	NOUN
ftr-1851	2092	13	supported	support	VERB
ftr-1851	2092	14	the	the	DET
ftr-1851	2092	15	tax	tax	NOUN
ftr-1851	2092	16	court	court	NOUN
ftr-1851	2092	17	's	's	PART
ftr-1851	2092	18	conclusion	conclusion	NOUN
ftr-1851	2092	19	.	.	PUNCT
ftr-1851	2093	1	actual	actual	ADJ
ftr-1851	2093	2	operating	operating	NOUN
ftr-1851	2093	3	distributions	distribution	NOUN
ftr-1851	2093	4	were	be	AUX
ftr-1851	2093	5	not	not	PART
ftr-1851	2093	6	based	base	VERB
ftr-1851	2093	7	on	on	ADP
ftr-1851	2093	8	the	the	DET
ftr-1851	2093	9	clear	clear	ADV
ftr-1851	2093	10	-	-	PUNCT
ftr-1851	2093	11	cut	cut	VERB
ftr-1851	2093	12	delineation	delineation	NOUN
ftr-1851	2093	13	claimed	claim	VERB
ftr-1851	2093	14	by	by	ADP
ftr-1851	2093	15	the	the	DET
ftr-1851	2093	16	taxpayer	taxpayer	NOUN
ftr-1851	2093	17	to	to	ADP
ftr-1851	2093	18	some	some	DET
ftr-1851	2093	19	extent	extent	NOUN
ftr-1851	2093	20	the	the	DET
ftr-1851	2093	21	brothers	brother	NOUN
ftr-1851	2093	22	shared	share	VERB
ftr-1851	2093	23	the	the	DET
ftr-1851	2093	24	profits	profit	NOUN
ftr-1851	2093	25	from	from	ADP
ftr-1851	2093	26	the	the	DET
ftr-1851	2093	27	two	two	NUM
ftr-1851	2093	28	businesses	business	NOUN
ftr-1851	2093	29	.	.	PUNCT
ftr-1851	2094	1	6	6	NUM
ftr-1851	2094	2	.	.	X
ftr-1851	2094	3	reg-160330	reg-160330	NOUN
ftr-1851	2094	4	-	-	PUNCT
ftr-1851	2094	5	02	02	NUM
ftr-1851	2094	6	,	,	PUNCT
ftr-1851	2094	7	section	section	NOUN
ftr-1851	2094	8	704(c	704(c	PROPN
ftr-1851	2094	9	)	)	PUNCT
ftr-1851	2094	10	,	,	PUNCT
ftr-1851	2094	11	installment	installment	NOUN
ftr-1851	2094	12	obligations	obligation	NOUN
ftr-1851	2094	13	and	and	CCONJ
ftr-1851	2094	14	contributed	contribute	VERB
ftr-1851	2094	15	contracts	contract	NOUN
ftr-1851	2094	16	,	,	PUNCT
ftr-1851	2094	17	68	68	NUM
ftr-1851	2094	18	f.r	f.r	NOUN
ftr-1851	2094	19	.	.	PROPN
ftr-1851	2095	1	65864	65864	NUM
ftr-1851	2095	2	(	(	PUNCT
ftr-1851	2095	3	11/24/03	11/24/03	NUM
ftr-1851	2095	4	)	)	PUNCT
ftr-1851	2095	5	.	.	PUNCT
ftr-1851	2096	1	the	the	DET
ftr-1851	2096	2	treasury	treasury	NOUN
ftr-1851	2096	3	has	have	AUX
ftr-1851	2096	4	published	publish	VERB
ftr-1851	2096	5	proposed	propose	VERB
ftr-1851	2096	6	amendments	amendment	NOUN
ftr-1851	2096	7	to	to	ADP
ftr-1851	2096	8	reg	reg	NOUN
ftr-1851	2096	9	.	.	PUNCT
ftr-1851	2097	1	§	§	PROPN
ftr-1851	2097	2	1.704	1.704	NUM
ftr-1851	2097	3	-	-	SYM
ftr-1851	2097	4	3(a)(8	3(a)(8	NUM
ftr-1851	2097	5	)	)	PUNCT
ftr-1851	2097	6	clarifying	clarify	VERB
ftr-1851	2097	7	that	that	SCONJ
ftr-1851	2097	8	if	if	SCONJ
ftr-1851	2097	9	a	a	DET
ftr-1851	2097	10	partnership	partnership	NOUN
ftr-1851	2097	11	disposes	dispose	VERB
ftr-1851	2097	12	of	of	ADP
ftr-1851	2097	13	§	§	PROPN
ftr-1851	2097	14	704(c	704(c	PROPN
ftr-1851	2097	15	)	)	PUNCT
ftr-1851	2097	16	property	property	NOUN
ftr-1851	2097	17	in	in	ADP
ftr-1851	2097	18	exchange	exchange	NOUN
ftr-1851	2097	19	for	for	ADP
ftr-1851	2097	20	an	an	DET
ftr-1851	2097	21	installment	installment	NOUN
ftr-1851	2097	22	obligation	obligation	NOUN
ftr-1851	2097	23	the	the	DET
ftr-1851	2097	24	installment	installment	NOUN
ftr-1851	2097	25	obligation	obligation	NOUN
ftr-1851	2097	26	is	be	AUX
ftr-1851	2097	27	§	§	PROPN
ftr-1851	2097	28	704(c	704(c	PROPN
ftr-1851	2097	29	)	)	PUNCT
ftr-1851	2097	30	property	property	NOUN
ftr-1851	2097	31	;	;	PUNCT
ftr-1851	2097	32	likewise	likewise	ADV
ftr-1851	2097	33	if	if	SCONJ
ftr-1851	2097	34	a	a	DET
ftr-1851	2097	35	partner	partner	NOUN
ftr-1851	2097	36	contributes	contribute	VERB
ftr-1851	2097	37	a	a	DET
ftr-1851	2097	38	contract	contract	NOUN
ftr-1851	2097	39	that	that	PRON
ftr-1851	2097	40	is	be	AUX
ftr-1851	2097	41	§	§	PROPN
ftr-1851	2097	42	704(c	704(c	PROPN
ftr-1851	2097	43	)	)	PUNCT
ftr-1851	2097	44	property	property	NOUN
ftr-1851	2097	45	and	and	CCONJ
ftr-1851	2097	46	pursuant	pursuant	ADJ
ftr-1851	2097	47	to	to	ADP
ftr-1851	2097	48	the	the	DET
ftr-1851	2097	49	contract	contract	NOUN
ftr-1851	2097	50	the	the	DET
ftr-1851	2097	51	partnership	partnership	NOUN
ftr-1851	2097	52	obtains	obtain	VERB
ftr-1851	2097	53	property	property	NOUN
ftr-1851	2097	54	in	in	ADP
ftr-1851	2097	55	a	a	DET
ftr-1851	2097	56	transaction	transaction	NOUN
ftr-1851	2097	57	in	in	ADP
ftr-1851	2097	58	which	which	PRON
ftr-1851	2097	59	less	less	ADJ
ftr-1851	2097	60	than	than	ADP
ftr-1851	2097	61	all	all	PRON
ftr-1851	2097	62	of	of	ADP
ftr-1851	2097	63	the	the	DET
ftr-1851	2097	64	gain	gain	NOUN
ftr-1851	2097	65	or	or	CCONJ
ftr-1851	2097	66	loss	loss	NOUN
ftr-1851	2097	67	is	be	AUX
ftr-1851	2097	68	recognized	recognize	VERB
ftr-1851	2097	69	,	,	PUNCT
ftr-1851	2097	70	the	the	DET
ftr-1851	2097	71	property	property	NOUN
ftr-1851	2097	72	is	be	AUX
ftr-1851	2097	73	§	§	PROPN
ftr-1851	2097	74	704(c	704(c	PROPN
ftr-1851	2097	75	)	)	PUNCT
ftr-1851	2097	76	property	property	NOUN
ftr-1851	2097	77	.	.	PUNCT
ftr-1851	2098	1	proposed	propose	VERB
ftr-1851	2098	2	amendments	amendment	NOUN
ftr-1851	2098	3	to	to	ADP
ftr-1851	2098	4	reg	reg	NOUN
ftr-1851	2098	5	.	.	PUNCT
ftr-1851	2099	1	§	§	PROPN
ftr-1851	2099	2	1.704	1.704	NUM
ftr-1851	2099	3	-	-	NUM
ftr-1851	2099	4	4(d)(1	4(d)(1	NUM
ftr-1851	2099	5	)	)	PUNCT
ftr-1851	2099	6	provide	provide	VERB
ftr-1851	2099	7	that	that	SCONJ
ftr-1851	2099	8	an	an	DET
ftr-1851	2099	9	installment	installment	NOUN
ftr-1851	2099	10	obligation	obligation	NOUN
ftr-1851	2099	11	received	receive	VERB
ftr-1851	2099	12	by	by	ADP
ftr-1851	2099	13	a	a	DET
ftr-1851	2099	14	partnership	partnership	NOUN
ftr-1851	2099	15	and	and	CCONJ
ftr-1851	2099	16	property	property	NOUN
ftr-1851	2099	17	acquired	acquire	VERB
ftr-1851	2099	18	pursuant	pursuant	ADV
ftr-1851	2099	19	to	to	ADP
ftr-1851	2099	20	a	a	DET
ftr-1851	2099	21	contributed	contribute	VERB
ftr-1851	2099	22	contract	contract	NOUN
ftr-1851	2099	23	are	be	AUX
ftr-1851	2099	24	treated	treat	VERB
ftr-1851	2099	25	as	as	ADP
ftr-1851	2099	26	§	§	PROPN
ftr-1851	2099	27	704(c	704(c	PROPN
ftr-1851	2099	28	)	)	PUNCT
ftr-1851	2099	29	property	property	NOUN
ftr-1851	2099	30	for	for	ADP
ftr-1851	2099	31	purposes	purpose	NOUN
ftr-1851	2099	32	of	of	ADP
ftr-1851	2099	33	§	§	PROPN
ftr-1851	2099	34	704(c)(1)(b	704(c)(1)(b	PROPN
ftr-1851	2099	35	)	)	PUNCT
ftr-1851	2099	36	to	to	ADP
ftr-1851	2099	37	the	the	DET
ftr-1851	2099	38	extent	extent	NOUN
ftr-1851	2099	39	that	that	SCONJ
ftr-1851	2099	40	the	the	DET
ftr-1851	2099	41	installment	installment	NOUN
ftr-1851	2099	42	obligation	obligation	NOUN
ftr-1851	2099	43	or	or	CCONJ
ftr-1851	2099	44	the	the	DET
ftr-1851	2099	45	acquired	acquire	VERB
ftr-1851	2099	46	property	property	NOUN
ftr-1851	2099	47	is	be	AUX
ftr-1851	2099	48	§	§	PROPN
ftr-1851	2099	49	704(c	704(c	PROPN
ftr-1851	2099	50	)	)	PUNCT
ftr-1851	2099	51	property	property	NOUN
ftr-1851	2099	52	under	under	ADP
ftr-1851	2099	53	reg	reg	NOUN
ftr-1851	2099	54	.	.	PUNCT
ftr-1851	2100	1	§	§	PROPN
ftr-1851	2100	2	1.704	1.704	NUM
ftr-1851	2100	3	-	-	SYM
ftr-1851	2100	4	3(a)(8	3(a)(8	NUM
ftr-1851	2100	5	)	)	PUNCT
ftr-1851	2100	6	.	.	PUNCT
ftr-1851	2101	1	the	the	DET
ftr-1851	2101	2	regulations	regulation	NOUN
ftr-1851	2101	3	are	be	AUX
ftr-1851	2101	4	effective	effective	ADJ
ftr-1851	2101	5	as	as	ADP
ftr-1851	2101	6	of	of	ADP
ftr-1851	2101	7	11/24/03	11/24/03	PROPN
ftr-1851	2101	8	.	.	PUNCT
ftr-1851	2102	1	c.	c.	NOUN
ftr-1851	2102	2	distributions	distribution	NOUN
ftr-1851	2102	3	and	and	CCONJ
ftr-1851	2102	4	transactions	transaction	NOUN
ftr-1851	2102	5	between	between	ADP
ftr-1851	2102	6	the	the	DET
ftr-1851	2102	7	partnership	partnership	NOUN
ftr-1851	2102	8	and	and	CCONJ
ftr-1851	2102	9	partners	partner	NOUN
ftr-1851	2102	10	1	1	NUM
ftr-1851	2102	11	.	.	PUNCT
ftr-1851	2102	12	partnership	partnership	NOUN
ftr-1851	2102	13	capital	capital	NOUN
ftr-1851	2102	14	shifts	shift	NOUN
ftr-1851	2102	15	resulting	result	VERB
ftr-1851	2102	16	from	from	ADP
ftr-1851	2102	17	option	option	NOUN
ftr-1851	2102	18	exercises	exercise	NOUN
ftr-1851	2102	19	wo	will	AUX
ftr-1851	2102	20	n't	not	PART
ftr-1851	2102	21	be	be	AUX
ftr-1851	2102	22	taxable	taxable	ADJ
ftr-1851	2102	23	.	.	PUNCT
ftr-1851	2103	1	reg-103580	reg-103580	NOUN
ftr-1851	2103	2	-	-	PUNCT
ftr-1851	2103	3	02	02	NUM
ftr-1851	2103	4	,	,	PUNCT
ftr-1851	2103	5	noncompensatory	noncompensatory	ADJ
ftr-1851	2103	6	partnership	partnership	NOUN
ftr-1851	2103	7	options	option	NOUN
ftr-1851	2103	8	,	,	PUNCT
ftr-1851	2103	9	68	68	NUM
ftr-1851	2103	10	f.r	f.r	NOUN
ftr-1851	2103	11	.	.	NOUN
ftr-1851	2103	12	2930	2930	NUM
ftr-1851	2103	13	(	(	PUNCT
ftr-1851	2103	14	1/22/03	1/22/03	NUM
ftr-1851	2103	15	)	)	PUNCT
ftr-1851	2103	16	.	.	PUNCT
ftr-1851	2104	1	the	the	DET
ftr-1851	2104	2	treasury	treasury	PROPN
ftr-1851	2104	3	department	department	PROPN
ftr-1851	2104	4	has	have	AUX
ftr-1851	2104	5	published	publish	VERB
ftr-1851	2104	6	proposed	propose	VERB
ftr-1851	2104	7	regulations	regulation	NOUN
ftr-1851	2104	8	dealing	deal	VERB
ftr-1851	2104	9	with	with	ADP
ftr-1851	2104	10	noncompensatory	noncompensatory	ADJ
ftr-1851	2104	11	partnership	partnership	NOUN
ftr-1851	2104	12	options	option	NOUN
ftr-1851	2104	13	,	,	PUNCT
ftr-1851	2104	14	including	include	VERB
ftr-1851	2104	15	convertible	convertible	ADJ
ftr-1851	2104	16	debt	debt	NOUN
ftr-1851	2104	17	and	and	CCONJ
ftr-1851	2104	18	convertible	convertible	ADJ
ftr-1851	2104	19	equity	equity	NOUN
ftr-1851	2104	20	interests	interest	NOUN
ftr-1851	2104	21	.	.	PUNCT
ftr-1851	2105	1	the	the	DET
ftr-1851	2105	2	proposed	propose	VERB
ftr-1851	2105	3	regulations	regulation	NOUN
ftr-1851	2105	4	do	do	AUX
ftr-1851	2105	5	not	not	PART
ftr-1851	2105	6	address	address	VERB
ftr-1851	2105	7	compensatory	compensatory	ADJ
ftr-1851	2105	8	options	option	NOUN
ftr-1851	2105	9	,	,	PUNCT
ftr-1851	2105	10	and	and	CCONJ
ftr-1851	2105	11	the	the	DET
ftr-1851	2105	12	preamble	preamble	ADJ
ftr-1851	2105	13	states	state	VERB
ftr-1851	2105	14	that	that	SCONJ
ftr-1851	2105	15	no	no	DET
ftr-1851	2105	16	inferences	inference	NOUN
ftr-1851	2105	17	regarding	regard	VERB
ftr-1851	2105	18	the	the	DET
ftr-1851	2105	19	treatment	treatment	NOUN
ftr-1851	2105	20	of	of	ADP
ftr-1851	2105	21	compensatory	compensatory	ADJ
ftr-1851	2105	22	options	option	NOUN
ftr-1851	2105	23	should	should	AUX
ftr-1851	2105	24	be	be	AUX
ftr-1851	2105	25	drawn	draw	VERB
ftr-1851	2105	26	.	.	PUNCT
ftr-1851	2106	1	under	under	ADP
ftr-1851	2106	2	the	the	DET
ftr-1851	2106	3	proposed	propose	VERB
ftr-1851	2106	4	regulations	regulation	NOUN
ftr-1851	2106	5	,	,	PUNCT
ftr-1851	2106	6	neither	neither	CCONJ
ftr-1851	2106	7	the	the	DET
ftr-1851	2106	8	grant	grant	NOUN
ftr-1851	2106	9	nor	nor	CCONJ
ftr-1851	2106	10	the	the	DET
ftr-1851	2106	11	exercise	exercise	NOUN
ftr-1851	2106	12	of	of	ADP
ftr-1851	2106	13	an	an	DET
ftr-1851	2106	14	option	option	NOUN
ftr-1851	2106	15	generally	generally	ADV
ftr-1851	2106	16	results	result	VERB
ftr-1851	2106	17	in	in	ADP
ftr-1851	2106	18	the	the	DET
ftr-1851	2106	19	recognition	recognition	NOUN
ftr-1851	2106	20	of	of	ADP
ftr-1851	2106	21	gain	gain	NOUN
ftr-1851	2106	22	or	or	CCONJ
ftr-1851	2106	23	loss	loss	NOUN
ftr-1851	2106	24	to	to	ADP
ftr-1851	2106	25	either	either	CCONJ
ftr-1851	2106	26	the	the	DET
ftr-1851	2106	27	partnership	partnership	NOUN
ftr-1851	2106	28	or	or	CCONJ
ftr-1851	2106	29	the	the	DET
ftr-1851	2106	30	option	option	NOUN
ftr-1851	2106	31	holder	holder	NOUN
ftr-1851	2106	32	.	.	PUNCT
ftr-1851	2107	1	prop	prop	NOUN
ftr-1851	2107	2	.	.	PUNCT
ftr-1851	2108	1	reg	reg	PROPN
ftr-1851	2108	2	.	.	PUNCT
ftr-1851	2109	1	§	§	PROPN
ftr-1851	2109	2	1.721	1.721	NUM
ftr-1851	2109	3	-	-	SYM
ftr-1851	2109	4	2	2	NUM
ftr-1851	2109	5	.	.	PUNCT
ftr-1851	2110	1	the	the	DET
ftr-1851	2110	2	issuance	issuance	NOUN
ftr-1851	2110	3	of	of	ADP
ftr-1851	2110	4	an	an	DET
ftr-1851	2110	5	option	option	NOUN
ftr-1851	2110	6	is	be	AUX
ftr-1851	2110	7	not	not	PART
ftr-1851	2110	8	governed	govern	VERB
ftr-1851	2110	9	by	by	ADP
ftr-1851	2110	10	§	§	PROPN
ftr-1851	2110	11	721	721	NUM
ftr-1851	2110	12	,	,	PUNCT
ftr-1851	2110	13	but	but	CCONJ
ftr-1851	2110	14	rather	rather	ADV
ftr-1851	2110	15	(	(	PUNCT
ftr-1851	2110	16	under	under	ADP
ftr-1851	2110	17	general	general	ADJ
ftr-1851	2110	18	tax	tax	NOUN
ftr-1851	2110	19	principles	principle	NOUN
ftr-1851	2110	20	)	)	PUNCT
ftr-1851	2110	21	is	be	AUX
ftr-1851	2110	22	an	an	DET
ftr-1851	2110	23	open	open	ADJ
ftr-1851	2110	24	transaction	transaction	NOUN
ftr-1851	2110	25	for	for	ADP
ftr-1851	2110	26	the	the	DET
ftr-1851	2110	27	issuer	issuer	NOUN
ftr-1851	2110	28	and	and	CCONJ
ftr-1851	2110	29	an	an	DET
ftr-1851	2110	30	investment	investment	NOUN
ftr-1851	2110	31	(	(	PUNCT
ftr-1851	2110	32	capital	capital	NOUN
ftr-1851	2110	33	expenditure	expenditure	NOUN
ftr-1851	2110	34	)	)	PUNCT
ftr-1851	2110	35	by	by	ADP
ftr-1851	2110	36	the	the	DET
ftr-1851	2110	37	holder	holder	NOUN
ftr-1851	2110	38	.	.	PUNCT
ftr-1851	2111	1	if	if	SCONJ
ftr-1851	2111	2	the	the	DET
ftr-1851	2111	3	holder	holder	NOUN
ftr-1851	2111	4	uses	use	VERB
ftr-1851	2111	5	appreciated	appreciated	ADJ
ftr-1851	2111	6	or	or	CCONJ
ftr-1851	2111	7	depreciated	depreciate	VERB
ftr-1851	2111	8	property	property	NOUN
ftr-1851	2111	9	to	to	PART
ftr-1851	2111	10	acquire	acquire	VERB
ftr-1851	2111	11	the	the	DET
ftr-1851	2111	12	option	option	NOUN
ftr-1851	2111	13	,	,	PUNCT
ftr-1851	2111	14	the	the	DET
ftr-1851	2111	15	holder	holder	NOUN
ftr-1851	2111	16	recognizes	recognize	VERB
ftr-1851	2111	17	gain	gain	NOUN
ftr-1851	2111	18	or	or	CCONJ
ftr-1851	2111	19	loss	loss	NOUN
ftr-1851	2111	20	.	.	PUNCT
ftr-1851	2112	1	*	*	PUNCT
ftr-1851	2112	2	upon	upon	SCONJ
ftr-1851	2112	3	exercise	exercise	NOUN
ftr-1851	2112	4	,	,	PUNCT
ftr-1851	2112	5	the	the	DET
ftr-1851	2112	6	option	option	NOUN
ftr-1851	2112	7	holder	holder	NOUN
ftr-1851	2112	8	is	be	AUX
ftr-1851	2112	9	treated	treat	VERB
ftr-1851	2112	10	as	as	ADP
ftr-1851	2112	11	contributing	contribute	VERB
ftr-1851	2112	12	property	property	NOUN
ftr-1851	2112	13	in	in	ADP
ftr-1851	2112	14	the	the	DET
ftr-1851	2112	15	form	form	NOUN
ftr-1851	2112	16	of	of	ADP
ftr-1851	2112	17	the	the	DET
ftr-1851	2112	18	premium	premium	NOUN
ftr-1851	2112	19	,	,	PUNCT
ftr-1851	2112	20	the	the	DET
ftr-1851	2112	21	exercise	exercise	NOUN
ftr-1851	2112	22	price	price	NOUN
ftr-1851	2112	23	,	,	PUNCT
ftr-1851	2112	24	and	and	CCONJ
ftr-1851	2112	25	the	the	DET
ftr-1851	2112	26	option	option	NOUN
ftr-1851	2112	27	privilege	privilege	NOUN
ftr-1851	2112	28	to	to	ADP
ftr-1851	2112	29	the	the	DET
ftr-1851	2112	30	partnership	partnership	NOUN
ftr-1851	2112	31	in	in	ADP
ftr-1851	2112	32	exchange	exchange	NOUN
ftr-1851	2112	33	for	for	ADP
ftr-1851	2112	34	the	the	DET
ftr-1851	2112	35	partnership	partnership	NOUN
ftr-1851	2112	36	interest	interest	NOUN
ftr-1851	2112	37	,	,	PUNCT
ftr-1851	2112	38	and	and	CCONJ
ftr-1851	2112	39	§	§	PROPN
ftr-1851	2112	40	721	721	NUM
ftr-1851	2112	41	applies	apply	VERB
ftr-1851	2112	42	,	,	PUNCT
ftr-1851	2112	43	even	even	ADV
ftr-1851	2112	44	if	if	SCONJ
ftr-1851	2112	45	the	the	DET
ftr-1851	2112	46	conversion	conversion	NOUN
ftr-1851	2112	47	results	result	VERB
ftr-1851	2112	48	in	in	ADP
ftr-1851	2112	49	a	a	DET
ftr-1851	2112	50	shift	shift	NOUN
ftr-1851	2112	51	of	of	ADP
ftr-1851	2112	52	capital	capital	NOUN
ftr-1851	2112	53	from	from	ADP
ftr-1851	2112	54	the	the	DET
ftr-1851	2112	55	old	old	ADJ
ftr-1851	2112	56	partners	partner	NOUN
ftr-1851	2112	57	to	to	ADP
ftr-1851	2112	58	the	the	DET
ftr-1851	2112	59	option	option	NOUN
ftr-1851	2112	60	holder	holder	NOUN
ftr-1851	2112	61	.	.	PUNCT
ftr-1851	2113	1	the	the	DET
ftr-1851	2113	2	conversion	conversion	NOUN
ftr-1851	2113	3	right	right	ADV
ftr-1851	2113	4	in	in	ADP
ftr-1851	2113	5	convertible	convertible	ADJ
ftr-1851	2113	6	debt	debt	NOUN
ftr-1851	2113	7	or	or	CCONJ
ftr-1851	2113	8	convertible	convertible	ADJ
ftr-1851	2113	9	equity	equity	NOUN
ftr-1851	2113	10	is	be	AUX
ftr-1851	2113	11	taken	take	VERB
ftr-1851	2113	12	into	into	ADP
ftr-1851	2113	13	account	account	NOUN
ftr-1851	2113	14	for	for	ADP
ftr-1851	2113	15	tax	tax	NOUN
ftr-1851	2113	16	purposes	purpose	NOUN
ftr-1851	2113	17	as	as	ADP
ftr-1851	2113	18	part	part	NOUN
ftr-1851	2113	19	of	of	ADP
ftr-1851	2113	20	the	the	DET
ftr-1851	2113	21	underlying	underlie	VERB
ftr-1851	2113	22	instrument	instrument	NOUN
ftr-1851	2113	23	.	.	PUNCT
ftr-1851	2114	1	(	(	PUNCT
ftr-1851	2114	2	the	the	DET
ftr-1851	2114	3	proposed	propose	VERB
ftr-1851	2114	4	regulations	regulation	NOUN
ftr-1851	2114	5	do	do	AUX
ftr-1851	2114	6	not	not	PART
ftr-1851	2114	7	deal	deal	VERB
ftr-1851	2114	8	with	with	ADP
ftr-1851	2114	9	the	the	DET
ftr-1851	2114	10	consequences	consequence	NOUN
ftr-1851	2114	11	of	of	ADP
ftr-1851	2114	12	a	a	DET
ftr-1851	2114	13	right	right	NOUN
ftr-1851	2115	1	[	[	X
ftr-1851	2115	2	vol.6	vol.6	NUM
ftr-1851	2115	3	:	:	PUNCT
ftr-1851	2115	4	sl	sl	VERB
ftr-1851	2115	5	recent	recent	ADJ
ftr-1851	2115	6	developments	development	NOUN
ftr-1851	2115	7	in	in	ADP
ftr-1851	2115	8	federal	federal	ADJ
ftr-1851	2115	9	income	income	NOUN
ftr-1851	2115	10	taxation	taxation	NOUN
ftr-1851	2115	11	to	to	PART
ftr-1851	2115	12	convert	convert	VERB
ftr-1851	2115	13	partnership	partnership	NOUN
ftr-1851	2115	14	debt	debt	NOUN
ftr-1851	2115	15	into	into	ADP
ftr-1851	2115	16	an	an	DET
ftr-1851	2115	17	interest	interest	NOUN
ftr-1851	2115	18	in	in	ADP
ftr-1851	2115	19	the	the	DET
ftr-1851	2115	20	issuing	issue	VERB
ftr-1851	2115	21	partnership	partnership	NOUN
ftr-1851	2115	22	to	to	ADP
ftr-1851	2115	23	the	the	DET
ftr-1851	2115	24	extent	extent	NOUN
ftr-1851	2115	25	of	of	ADP
ftr-1851	2115	26	any	any	DET
ftr-1851	2115	27	accrued	accrue	VERB
ftr-1851	2115	28	but	but	CCONJ
ftr-1851	2115	29	unpaid	unpaid	ADJ
ftr-1851	2115	30	interest	interest	NOUN
ftr-1851	2115	31	on	on	ADP
ftr-1851	2115	32	the	the	DET
ftr-1851	2115	33	debt	debt	NOUN
ftr-1851	2115	34	.	.	PUNCT
ftr-1851	2115	35	)	)	PUNCT
ftr-1851	2116	1	an	an	DET
ftr-1851	2116	2	amendment	amendment	NOUN
ftr-1851	2116	3	to	to	ADP
ftr-1851	2116	4	reg	reg	NOUN
ftr-1851	2116	5	.	.	PUNCT
ftr-1851	2117	1	§	§	PROPN
ftr-1851	2117	2	1.12711	1.12711	NUM
ftr-1851	2117	3	(	(	PUNCT
ftr-1851	2117	4	e	e	NOUN
ftr-1851	2117	5	)	)	PUNCT
ftr-1851	2117	6	would	would	AUX
ftr-1851	2117	7	treat	treat	VERB
ftr-1851	2117	8	partnership	partnership	NOUN
ftr-1851	2117	9	interests	interest	NOUN
ftr-1851	2117	10	as	as	ADP
ftr-1851	2117	11	stock	stock	NOUN
ftr-1851	2117	12	for	for	ADP
ftr-1851	2117	13	purposes	purpose	NOUN
ftr-1851	2117	14	of	of	ADP
ftr-1851	2117	15	the	the	DET
ftr-1851	2117	16	special	special	ADJ
ftr-1851	2117	17	oid	oid	NOUN
ftr-1851	2117	18	rules	rule	NOUN
ftr-1851	2117	19	for	for	ADP
ftr-1851	2117	20	convertible	convertible	ADJ
ftr-1851	2117	21	debt	debt	NOUN
ftr-1851	2117	22	instruments	instrument	NOUN
ftr-1851	2117	23	.	.	PUNCT
ftr-1851	2118	1	section	section	NOUN
ftr-1851	2118	2	721	721	NUM
ftr-1851	2118	3	does	do	AUX
ftr-1851	2118	4	not	not	PART
ftr-1851	2118	5	apply	apply	VERB
ftr-1851	2118	6	to	to	ADP
ftr-1851	2118	7	the	the	DET
ftr-1851	2118	8	lapse	lapse	NOUN
ftr-1851	2118	9	of	of	ADP
ftr-1851	2118	10	an	an	DET
ftr-1851	2118	11	option	option	NOUN
ftr-1851	2118	12	;	;	PUNCT
ftr-1851	2118	13	the	the	DET
ftr-1851	2118	14	lapse	lapse	NOUN
ftr-1851	2118	15	of	of	ADP
ftr-1851	2118	16	an	an	DET
ftr-1851	2118	17	option	option	NOUN
ftr-1851	2118	18	results	result	NOUN
ftr-1851	2118	19	in	in	ADP
ftr-1851	2118	20	recognition	recognition	NOUN
ftr-1851	2118	21	of	of	ADP
ftr-1851	2118	22	income	income	NOUN
ftr-1851	2118	23	by	by	ADP
ftr-1851	2118	24	the	the	DET
ftr-1851	2118	25	partnership	partnership	NOUN
ftr-1851	2118	26	and	and	CCONJ
ftr-1851	2118	27	the	the	DET
ftr-1851	2118	28	recognition	recognition	NOUN
ftr-1851	2118	29	of	of	ADP
ftr-1851	2118	30	loss	loss	NOUN
ftr-1851	2118	31	by	by	ADP
ftr-1851	2118	32	the	the	DET
ftr-1851	2118	33	former	former	ADJ
ftr-1851	2118	34	option	option	NOUN
ftr-1851	2118	35	holder	holder	NOUN
ftr-1851	2118	36	.	.	PUNCT
ftr-1851	2118	37	0	0	PUNCT
ftr-1851	2119	1	the	the	DET
ftr-1851	2119	2	proposed	propose	VERB
ftr-1851	2119	3	regulations	regulation	NOUN
ftr-1851	2119	4	amend	amend	VERB
ftr-1851	2119	5	the	the	DET
ftr-1851	2119	6	§	§	ADJ
ftr-1851	2119	7	704	704	NUM
ftr-1851	2119	8	regulations	regulation	NOUN
ftr-1851	2119	9	to	to	PART
ftr-1851	2119	10	deal	deal	VERB
ftr-1851	2119	11	with	with	ADP
ftr-1851	2119	12	the	the	DET
ftr-1851	2119	13	fact	fact	NOUN
ftr-1851	2119	14	that	that	SCONJ
ftr-1851	2119	15	the	the	DET
ftr-1851	2119	16	option	option	NOUN
ftr-1851	2119	17	holder	holder	NOUN
ftr-1851	2119	18	generally	generally	ADV
ftr-1851	2119	19	receives	receive	VERB
ftr-1851	2119	20	a	a	DET
ftr-1851	2119	21	partnership	partnership	NOUN
ftr-1851	2119	22	interest	interest	NOUN
ftr-1851	2119	23	with	with	ADP
ftr-1851	2119	24	a	a	DET
ftr-1851	2119	25	value	value	NOUN
ftr-1851	2119	26	that	that	PRON
ftr-1851	2119	27	is	be	AUX
ftr-1851	2119	28	greater	great	ADJ
ftr-1851	2119	29	or	or	CCONJ
ftr-1851	2119	30	less	less	ADJ
ftr-1851	2119	31	than	than	ADP
ftr-1851	2119	32	the	the	DET
ftr-1851	2119	33	sum	sum	NOUN
ftr-1851	2119	34	of	of	ADP
ftr-1851	2119	35	the	the	DET
ftr-1851	2119	36	option	option	NOUN
ftr-1851	2119	37	premium	premium	NOUN
ftr-1851	2119	38	and	and	CCONJ
ftr-1851	2119	39	exercise	exercise	NOUN
ftr-1851	2119	40	price	price	NOUN
ftr-1851	2119	41	,	,	PUNCT
ftr-1851	2119	42	i.e.	i.e.	X
ftr-1851	2119	43	,	,	PUNCT
ftr-1851	2119	44	there	there	PRON
ftr-1851	2119	45	is	be	VERB
ftr-1851	2119	46	a	a	DET
ftr-1851	2119	47	capital	capital	NOUN
ftr-1851	2119	48	shift	shift	NOUN
ftr-1851	2119	49	.	.	PUNCT
ftr-1851	2120	1	the	the	DET
ftr-1851	2120	2	option	option	NOUN
ftr-1851	2120	3	holder	holder	NOUN
ftr-1851	2120	4	's	's	PART
ftr-1851	2120	5	initial	initial	ADJ
ftr-1851	2120	6	capital	capital	NOUN
ftr-1851	2120	7	account	account	NOUN
ftr-1851	2120	8	equals	equal	VERB
ftr-1851	2120	9	the	the	DET
ftr-1851	2120	10	consideration	consideration	NOUN
ftr-1851	2120	11	paid	pay	VERB
ftr-1851	2120	12	to	to	ADP
ftr-1851	2120	13	the	the	DET
ftr-1851	2120	14	partnership	partnership	NOUN
ftr-1851	2120	15	for	for	ADP
ftr-1851	2120	16	the	the	DET
ftr-1851	2120	17	option	option	NOUN
ftr-1851	2120	18	plus	plus	CCONJ
ftr-1851	2120	19	the	the	DET
ftr-1851	2120	20	fair	fair	ADJ
ftr-1851	2120	21	market	market	NOUN
ftr-1851	2120	22	value	value	NOUN
ftr-1851	2120	23	of	of	ADP
ftr-1851	2120	24	any	any	DET
ftr-1851	2120	25	property	property	NOUN
ftr-1851	2120	26	(	(	PUNCT
ftr-1851	2120	27	other	other	ADJ
ftr-1851	2120	28	than	than	ADP
ftr-1851	2120	29	the	the	DET
ftr-1851	2120	30	option	option	NOUN
ftr-1851	2120	31	itself	itself	PRON
ftr-1851	2120	32	)	)	PUNCT
ftr-1851	2120	33	contributed	contribute	VERB
ftr-1851	2120	34	to	to	ADP
ftr-1851	2120	35	the	the	DET
ftr-1851	2120	36	partnership	partnership	NOUN
ftr-1851	2120	37	upon	upon	SCONJ
ftr-1851	2120	38	exercise	exercise	NOUN
ftr-1851	2120	39	.	.	PUNCT
ftr-1851	2121	1	to	to	PART
ftr-1851	2121	2	meet	meet	VERB
ftr-1851	2121	3	the	the	DET
ftr-1851	2121	4	substantial	substantial	ADJ
ftr-1851	2121	5	economic	economic	ADJ
ftr-1851	2121	6	effect	effect	NOUN
ftr-1851	2121	7	test	test	NOUN
ftr-1851	2121	8	of	of	ADP
ftr-1851	2121	9	reg	reg	NOUN
ftr-1851	2121	10	.	.	PUNCT
ftr-1851	2122	1	§	§	PROPN
ftr-1851	2122	2	1.704	1.704	NUM
ftr-1851	2122	3	-	-	SYM
ftr-1851	2122	4	1	1	NUM
ftr-1851	2122	5	(	(	PUNCT
ftr-1851	2122	6	b	b	NOUN
ftr-1851	2122	7	)	)	PUNCT
ftr-1851	2122	8	,	,	PUNCT
ftr-1851	2122	9	the	the	DET
ftr-1851	2122	10	partnership	partnership	NOUN
ftr-1851	2122	11	must	must	AUX
ftr-1851	2122	12	revalue	revalue	VERB
ftr-1851	2122	13	its	its	PRON
ftr-1851	2122	14	property	property	NOUN
ftr-1851	2122	15	following	follow	VERB
ftr-1851	2122	16	the	the	DET
ftr-1851	2122	17	exercise	exercise	NOUN
ftr-1851	2122	18	of	of	ADP
ftr-1851	2122	19	the	the	DET
ftr-1851	2122	20	option	option	NOUN
ftr-1851	2122	21	,	,	PUNCT
ftr-1851	2122	22	and	and	CCONJ
ftr-1851	2122	23	must	must	AUX
ftr-1851	2122	24	allocate	allocate	VERB
ftr-1851	2122	25	the	the	DET
ftr-1851	2122	26	unrealized	unrealized	ADJ
ftr-1851	2122	27	income	income	NOUN
ftr-1851	2122	28	,	,	PUNCT
ftr-1851	2122	29	gain	gain	NOUN
ftr-1851	2122	30	,	,	PUNCT
ftr-1851	2122	31	loss	loss	NOUN
ftr-1851	2122	32	,	,	PUNCT
ftr-1851	2122	33	and	and	CCONJ
ftr-1851	2122	34	deduction	deduction	NOUN
ftr-1851	2122	35	from	from	ADP
ftr-1851	2122	36	the	the	DET
ftr-1851	2122	37	revaluation	revaluation	NOUN
ftr-1851	2122	38	,	,	PUNCT
ftr-1851	2122	39	first	first	ADV
ftr-1851	2122	40	,	,	PUNCT
ftr-1851	2122	41	to	to	ADP
ftr-1851	2122	42	the	the	DET
ftr-1851	2122	43	option	option	NOUN
ftr-1851	2122	44	holder	holder	NOUN
ftr-1851	2122	45	to	to	PART
ftr-1851	2122	46	reflect	reflect	VERB
ftr-1851	2122	47	the	the	DET
ftr-1851	2122	48	holder	holder	NOUN
ftr-1851	2122	49	's	's	PART
ftr-1851	2122	50	right	right	NOUN
ftr-1851	2122	51	to	to	ADP
ftr-1851	2122	52	partnership	partnership	NOUN
ftr-1851	2122	53	capital	capital	NOUN
ftr-1851	2122	54	,	,	PUNCT
ftr-1851	2122	55	and	and	CCONJ
ftr-1851	2122	56	,	,	PUNCT
ftr-1851	2122	57	then	then	ADV
ftr-1851	2122	58	,	,	PUNCT
ftr-1851	2122	59	to	to	ADP
ftr-1851	2122	60	the	the	DET
ftr-1851	2122	61	historic	historic	ADJ
ftr-1851	2122	62	partners	partner	NOUN
ftr-1851	2122	63	.	.	PUNCT
ftr-1851	2123	1	to	to	ADP
ftr-1851	2123	2	the	the	DET
ftr-1851	2123	3	extent	extent	NOUN
ftr-1851	2123	4	that	that	PRON
ftr-1851	2123	5	unrealized	unrealize	VERB
ftr-1851	2123	6	appreciation	appreciation	NOUN
ftr-1851	2123	7	or	or	CCONJ
ftr-1851	2123	8	depreciation	depreciation	NOUN
ftr-1851	2123	9	in	in	ADP
ftr-1851	2123	10	the	the	DET
ftr-1851	2123	11	partnership	partnership	NOUN
ftr-1851	2123	12	's	's	PART
ftr-1851	2123	13	assets	asset	NOUN
ftr-1851	2123	14	has	have	AUX
ftr-1851	2123	15	been	be	AUX
ftr-1851	2123	16	allocated	allocate	VERB
ftr-1851	2123	17	to	to	ADP
ftr-1851	2123	18	the	the	DET
ftr-1851	2123	19	option	option	NOUN
ftr-1851	2123	20	holder	holder	NOUN
ftr-1851	2123	21	's	's	PART
ftr-1851	2123	22	capital	capital	NOUN
ftr-1851	2123	23	account	account	NOUN
ftr-1851	2123	24	,	,	PUNCT
ftr-1851	2123	25	under	under	ADP
ftr-1851	2123	26	§	§	PROPN
ftr-1851	2123	27	704(c	704(c	PROPN
ftr-1851	2123	28	)	)	PUNCT
ftr-1851	2123	29	principles	principle	NOUN
ftr-1851	2123	30	the	the	DET
ftr-1851	2123	31	holder	holder	NOUN
ftr-1851	2123	32	will	will	AUX
ftr-1851	2123	33	recognize	recognize	VERB
ftr-1851	2123	34	any	any	DET
ftr-1851	2123	35	income	income	NOUN
ftr-1851	2123	36	or	or	CCONJ
ftr-1851	2123	37	loss	loss	NOUN
ftr-1851	2123	38	attributable	attributable	ADJ
ftr-1851	2123	39	to	to	ADP
ftr-1851	2123	40	that	that	DET
ftr-1851	2123	41	appreciation	appreciation	NOUN
ftr-1851	2123	42	or	or	CCONJ
ftr-1851	2123	43	depreciation	depreciation	NOUN
ftr-1851	2123	44	as	as	SCONJ
ftr-1851	2123	45	the	the	DET
ftr-1851	2123	46	underlying	underlie	VERB
ftr-1851	2123	47	assets	asset	NOUN
ftr-1851	2123	48	are	be	AUX
ftr-1851	2123	49	sold	sell	VERB
ftr-1851	2123	50	,	,	PUNCT
ftr-1851	2123	51	depreciated	depreciate	VERB
ftr-1851	2123	52	,	,	PUNCT
ftr-1851	2123	53	or	or	CCONJ
ftr-1851	2123	54	amortized	amortize	VERB
ftr-1851	2123	55	.	.	PUNCT
ftr-1851	2124	1	if	if	SCONJ
ftr-1851	2124	2	after	after	SCONJ
ftr-1851	2124	3	all	all	PRON
ftr-1851	2124	4	of	of	ADP
ftr-1851	2124	5	the	the	DET
ftr-1851	2124	6	unrealized	unrealized	ADJ
ftr-1851	2124	7	appreciation	appreciation	NOUN
ftr-1851	2124	8	or	or	CCONJ
ftr-1851	2124	9	depreciation	depreciation	NOUN
ftr-1851	2124	10	in	in	ADP
ftr-1851	2124	11	the	the	DET
ftr-1851	2124	12	partnership	partnership	NOUN
ftr-1851	2124	13	's	's	PART
ftr-1851	2124	14	assets	asset	NOUN
ftr-1851	2124	15	has	have	AUX
ftr-1851	2124	16	been	be	AUX
ftr-1851	2124	17	allocated	allocate	VERB
ftr-1851	2124	18	to	to	ADP
ftr-1851	2124	19	the	the	DET
ftr-1851	2124	20	option	option	NOUN
ftr-1851	2124	21	holder	holder	NOUN
ftr-1851	2124	22	,	,	PUNCT
ftr-1851	2124	23	the	the	DET
ftr-1851	2124	24	option	option	NOUN
ftr-1851	2124	25	holder	holder	NOUN
ftr-1851	2124	26	's	's	PART
ftr-1851	2124	27	capital	capital	NOUN
ftr-1851	2124	28	account	account	NOUN
ftr-1851	2124	29	still	still	ADV
ftr-1851	2124	30	does	do	AUX
ftr-1851	2124	31	not	not	PART
ftr-1851	2124	32	equal	equal	VERB
ftr-1851	2124	33	the	the	DET
ftr-1851	2124	34	amount	amount	NOUN
ftr-1851	2124	35	of	of	ADP
ftr-1851	2124	36	partnership	partnership	NOUN
ftr-1851	2124	37	capital	capital	NOUN
ftr-1851	2124	38	to	to	PART
ftr-1851	2124	39	which	which	PRON
ftr-1851	2124	40	the	the	DET
ftr-1851	2124	41	option	option	NOUN
ftr-1851	2124	42	holder	holder	NOUN
ftr-1851	2124	43	is	be	AUX
ftr-1851	2124	44	entitled	entitle	VERB
ftr-1851	2124	45	,	,	PUNCT
ftr-1851	2124	46	the	the	DET
ftr-1851	2124	47	partnership	partnership	NOUN
ftr-1851	2124	48	must	must	AUX
ftr-1851	2124	49	adjust	adjust	VERB
ftr-1851	2124	50	the	the	DET
ftr-1851	2124	51	capital	capital	NOUN
ftr-1851	2124	52	accounts	account	NOUN
ftr-1851	2124	53	of	of	ADP
ftr-1851	2124	54	the	the	DET
ftr-1851	2124	55	historic	historic	ADJ
ftr-1851	2124	56	partners	partner	NOUN
ftr-1851	2124	57	by	by	ADP
ftr-1851	2124	58	the	the	DET
ftr-1851	2124	59	amounts	amount	NOUN
ftr-1851	2124	60	necessary	necessary	ADJ
ftr-1851	2124	61	to	to	PART
ftr-1851	2124	62	provide	provide	VERB
ftr-1851	2124	63	the	the	DET
ftr-1851	2124	64	option	option	NOUN
ftr-1851	2124	65	holder	holder	NOUN
ftr-1851	2124	66	with	with	ADP
ftr-1851	2124	67	a	a	DET
ftr-1851	2124	68	capital	capital	NOUN
ftr-1851	2124	69	account	account	NOUN
ftr-1851	2124	70	equal	equal	ADJ
ftr-1851	2124	71	to	to	ADP
ftr-1851	2124	72	the	the	DET
ftr-1851	2124	73	holder	holder	NOUN
ftr-1851	2124	74	's	's	PART
ftr-1851	2124	75	rights	right	NOUN
ftr-1851	2124	76	to	to	PART
ftr-1851	2124	77	partnership	partnership	NOUN
ftr-1851	2124	78	capital	capital	NOUN
ftr-1851	2124	79	under	under	ADP
ftr-1851	2124	80	the	the	DET
ftr-1851	2124	81	agreement	agreement	NOUN
ftr-1851	2124	82	.	.	PUNCT
ftr-1851	2125	1	starting	start	VERB
ftr-1851	2125	2	with	with	ADP
ftr-1851	2125	3	the	the	DET
ftr-1851	2125	4	year	year	NOUN
ftr-1851	2125	5	the	the	DET
ftr-1851	2125	6	option	option	NOUN
ftr-1851	2125	7	is	be	AUX
ftr-1851	2125	8	exercised	exercise	VERB
ftr-1851	2125	9	,	,	PUNCT
ftr-1851	2125	10	the	the	DET
ftr-1851	2125	11	partnership	partnership	NOUN
ftr-1851	2125	12	must	must	AUX
ftr-1851	2125	13	make	make	VERB
ftr-1851	2125	14	corrective	corrective	ADJ
ftr-1851	2125	15	allocations	allocation	NOUN
ftr-1851	2125	16	of	of	ADP
ftr-1851	2125	17	tax	tax	NOUN
ftr-1851	2125	18	items	item	NOUN
ftr-1851	2125	19	that	that	PRON
ftr-1851	2125	20	differ	differ	VERB
ftr-1851	2125	21	from	from	ADP
ftr-1851	2125	22	the	the	DET
ftr-1851	2125	23	partnership	partnership	NOUN
ftr-1851	2125	24	's	's	PART
ftr-1851	2125	25	allocations	allocation	NOUN
ftr-1851	2125	26	of	of	ADP
ftr-1851	2125	27	book	book	NOUN
ftr-1851	2125	28	items	item	NOUN
ftr-1851	2125	29	of	of	ADP
ftr-1851	2125	30	gross	gross	ADJ
ftr-1851	2125	31	income	income	NOUN
ftr-1851	2125	32	or	or	CCONJ
ftr-1851	2125	33	loss	loss	NOUN
ftr-1851	2125	34	to	to	ADP
ftr-1851	2125	35	the	the	DET
ftr-1851	2125	36	partners	partner	NOUN
ftr-1851	2125	37	to	to	PART
ftr-1851	2125	38	reflect	reflect	VERB
ftr-1851	2125	39	any	any	DET
ftr-1851	2125	40	shift	shift	NOUN
ftr-1851	2125	41	in	in	ADP
ftr-1851	2125	42	the	the	DET
ftr-1851	2125	43	partners	partner	NOUN
ftr-1851	2125	44	'	'	PART
ftr-1851	2125	45	capital	capital	NOUN
ftr-1851	2125	46	accounts	account	NOUN
ftr-1851	2125	47	occurring	occur	VERB
ftr-1851	2125	48	as	as	ADP
ftr-1851	2125	49	a	a	DET
ftr-1851	2125	50	result	result	NOUN
ftr-1851	2125	51	of	of	ADP
ftr-1851	2125	52	the	the	DET
ftr-1851	2125	53	exercise	exercise	NOUN
ftr-1851	2125	54	of	of	ADP
ftr-1851	2125	55	an	an	DET
ftr-1851	2125	56	option	option	NOUN
ftr-1851	2125	57	.	.	PUNCT
ftr-1851	2125	58	0	0	PUNCT
ftr-1851	2126	1	the	the	DET
ftr-1851	2126	2	proposed	propose	VERB
ftr-1851	2126	3	regulations	regulation	NOUN
ftr-1851	2126	4	also	also	ADV
ftr-1851	2126	5	provide	provide	VERB
ftr-1851	2126	6	rules	rule	NOUN
ftr-1851	2126	7	for	for	ADP
ftr-1851	2126	8	revaluing	revalue	VERB
ftr-1851	2126	9	the	the	DET
ftr-1851	2126	10	partners	partner	NOUN
ftr-1851	2126	11	'	'	PART
ftr-1851	2126	12	capital	capital	NOUN
ftr-1851	2126	13	accounts	account	NOUN
ftr-1851	2126	14	under	under	ADP
ftr-1851	2126	15	reg	reg	NOUN
ftr-1851	2126	16	.	.	PUNCT
ftr-1851	2127	1	§	§	PROPN
ftr-1851	2127	2	1.704	1.704	NUM
ftr-1851	2127	3	-	-	NUM
ftr-1851	2127	4	1(b)(2)(iv)(j	1(b)(2)(iv)(j	NUM
ftr-1851	2127	5	)	)	PUNCT
ftr-1851	2127	6	while	while	SCONJ
ftr-1851	2127	7	an	an	DET
ftr-1851	2127	8	option	option	NOUN
ftr-1851	2127	9	is	be	AUX
ftr-1851	2127	10	outstanding	outstanding	ADJ
ftr-1851	2127	11	.	.	PUNCT
ftr-1851	2128	1	the	the	DET
ftr-1851	2128	2	aggregate	aggregate	ADJ
ftr-1851	2128	3	value	value	NOUN
ftr-1851	2128	4	of	of	ADP
ftr-1851	2128	5	partnership	partnership	NOUN
ftr-1851	2128	6	property	property	NOUN
ftr-1851	2128	7	is	be	AUX
ftr-1851	2128	8	reduced	reduce	VERB
ftr-1851	2128	9	by	by	ADP
ftr-1851	2128	10	the	the	DET
ftr-1851	2128	11	amount	amount	NOUN
ftr-1851	2128	12	by	by	ADP
ftr-1851	2128	13	which	which	PRON
ftr-1851	2128	14	the	the	DET
ftr-1851	2128	15	value	value	NOUN
ftr-1851	2128	16	of	of	ADP
ftr-1851	2128	17	the	the	DET
ftr-1851	2128	18	option	option	NOUN
ftr-1851	2128	19	exceeds	exceed	VERB
ftr-1851	2128	20	it	it	PRON
ftr-1851	2128	21	price	price	VERB
ftr-1851	2128	22	or	or	CCONJ
ftr-1851	2128	23	is	be	AUX
ftr-1851	2128	24	increased	increase	VERB
ftr-1851	2128	25	by	by	ADP
ftr-1851	2128	26	the	the	DET
ftr-1851	2128	27	amount	amount	NOUN
ftr-1851	2128	28	by	by	SCONJ
ftr-1851	2128	29	which	which	DET
ftr-1851	2128	30	price	price	NOUN
ftr-1851	2128	31	of	of	ADP
ftr-1851	2128	32	the	the	DET
ftr-1851	2128	33	option	option	NOUN
ftr-1851	2128	34	exceeds	exceed	VERB
ftr-1851	2128	35	its	its	PRON
ftr-1851	2128	36	value	value	NOUN
ftr-1851	2128	37	.	.	PUNCT
ftr-1851	2129	1	*	*	PUNCT
ftr-1851	2129	2	an	an	DET
ftr-1851	2129	3	option	option	NOUN
ftr-1851	2129	4	holder	holder	NOUN
ftr-1851	2129	5	will	will	AUX
ftr-1851	2129	6	be	be	AUX
ftr-1851	2129	7	recharacterized	recharacterize	VERB
ftr-1851	2129	8	as	as	ADP
ftr-1851	2129	9	a	a	DET
ftr-1851	2129	10	partner	partner	NOUN
ftr-1851	2129	11	if	if	SCONJ
ftr-1851	2129	12	(	(	PUNCT
ftr-1851	2129	13	1	1	X
ftr-1851	2129	14	)	)	PUNCT
ftr-1851	2129	15	under	under	ADP
ftr-1851	2129	16	a	a	DET
ftr-1851	2129	17	facts	fact	NOUN
ftr-1851	2129	18	and	and	CCONJ
ftr-1851	2129	19	circumstances	circumstance	NOUN
ftr-1851	2129	20	test	test	VERB
ftr-1851	2129	21	,	,	PUNCT
ftr-1851	2129	22	the	the	DET
ftr-1851	2129	23	option	option	NOUN
ftr-1851	2129	24	holder	holder	NOUN
ftr-1851	2129	25	's	's	PART
ftr-1851	2129	26	rights	right	NOUN
ftr-1851	2129	27	are	be	AUX
ftr-1851	2129	28	substantially	substantially	ADV
ftr-1851	2129	29	similar	similar	ADJ
ftr-1851	2129	30	to	to	ADP
ftr-1851	2129	31	the	the	DET
ftr-1851	2129	32	rights	right	NOUN
ftr-1851	2129	33	afforded	afford	VERB
ftr-1851	2129	34	to	to	ADP
ftr-1851	2129	35	a	a	DET
ftr-1851	2129	36	partner	partner	NOUN
ftr-1851	2129	37	and	and	CCONJ
ftr-1851	2129	38	(	(	PUNCT
ftr-1851	2129	39	2	2	NUM
ftr-1851	2129	40	)	)	PUNCT
ftr-1851	2129	41	as	as	ADP
ftr-1851	2129	42	of	of	ADP
ftr-1851	2129	43	the	the	DET
ftr-1851	2129	44	date	date	NOUN
ftr-1851	2129	45	that	that	PRON
ftr-1851	2129	46	the	the	DET
ftr-1851	2129	47	noncompensatory	noncompensatory	ADJ
ftr-1851	2129	48	option	option	NOUN
ftr-1851	2129	49	is	be	AUX
ftr-1851	2129	50	issued	issue	VERB
ftr-1851	2129	51	,	,	PUNCT
ftr-1851	2129	52	transferred	transfer	VERB
ftr-1851	2129	53	,	,	PUNCT
ftr-1851	2129	54	or	or	CCONJ
ftr-1851	2129	55	modified	modify	VERB
ftr-1851	2129	56	,	,	PUNCT
ftr-1851	2129	57	there	there	PRON
ftr-1851	2129	58	is	be	VERB
ftr-1851	2129	59	a	a	DET
ftr-1851	2129	60	strong	strong	ADJ
ftr-1851	2129	61	likelihood	likelihood	NOUN
ftr-1851	2129	62	that	that	SCONJ
ftr-1851	2129	63	the	the	DET
ftr-1851	2129	64	failure	failure	NOUN
ftr-1851	2129	65	to	to	PART
ftr-1851	2129	66	treat	treat	VERB
ftr-1851	2129	67	the	the	DET
ftr-1851	2129	68	option	option	NOUN
ftr-1851	2129	69	holder	holder	NOUN
ftr-1851	2129	70	as	as	SCONJ
ftr-1851	2129	71	a	a	DET
ftr-1851	2129	72	partner	partner	NOUN
ftr-1851	2129	73	would	would	AUX
ftr-1851	2129	74	result	result	VERB
ftr-1851	2129	75	in	in	ADP
ftr-1851	2129	76	a	a	DET
ftr-1851	2129	77	substantial	substantial	ADJ
ftr-1851	2129	78	reduction	reduction	NOUN
ftr-1851	2129	79	in	in	ADP
ftr-1851	2129	80	the	the	DET
ftr-1851	2129	81	present	present	ADJ
ftr-1851	2129	82	value	value	NOUN
ftr-1851	2129	83	of	of	ADP
ftr-1851	2129	84	the	the	DET
ftr-1851	2129	85	partners	partner	NOUN
ftr-1851	2129	86	'	'	PART
ftr-1851	2129	87	and	and	CCONJ
ftr-1851	2129	88	the	the	DET
ftr-1851	2129	89	option	option	NOUN
ftr-1851	2129	90	holder	holder	NOUN
ftr-1851	2129	91	's	's	PART
ftr-1851	2129	92	aggregate	aggregate	ADJ
ftr-1851	2129	93	tax	tax	NOUN
ftr-1851	2129	94	liabilities	liability	NOUN
ftr-1851	2129	95	.	.	PUNCT
ftr-1851	2130	1	prop	prop	NOUN
ftr-1851	2130	2	.	.	PUNCT
ftr-1851	2131	1	reg	reg	PROPN
ftr-1851	2131	2	.	.	PUNCT
ftr-1851	2132	1	§	§	PROPN
ftr-1851	2132	2	1.761	1.761	NUM
ftr-1851	2132	3	-	-	SYM
ftr-1851	2132	4	3	3	NUM
ftr-1851	2132	5	.	.	PUNCT
ftr-1851	2133	1	if	if	SCONJ
ftr-1851	2133	2	an	an	DET
ftr-1851	2133	3	option	option	NOUN
ftr-1851	2133	4	is	be	AUX
ftr-1851	2133	5	reasonably	reasonably	ADV
ftr-1851	2133	6	certain	certain	ADJ
ftr-1851	2133	7	to	to	PART
ftr-1851	2133	8	be	be	AUX
ftr-1851	2133	9	exercised	exercise	VERB
ftr-1851	2133	10	,	,	PUNCT
ftr-1851	2133	11	the	the	DET
ftr-1851	2133	12	first	first	ADJ
ftr-1851	2133	13	half	half	NOUN
ftr-1851	2133	14	of	of	ADP
ftr-1851	2133	15	this	this	DET
ftr-1851	2133	16	test	test	NOUN
ftr-1851	2133	17	is	be	AUX
ftr-1851	2133	18	generally	generally	ADV
ftr-1851	2133	19	met	meet	VERB
ftr-1851	2133	20	.	.	PUNCT
ftr-1851	2134	1	if	if	SCONJ
ftr-1851	2134	2	the	the	DET
ftr-1851	2134	3	option	option	NOUN
ftr-1851	2134	4	holder	holder	NOUN
ftr-1851	2134	5	is	be	AUX
ftr-1851	2134	6	treated	treat	VERB
ftr-1851	2134	7	as	as	ADP
ftr-1851	2134	8	a	a	DET
ftr-1851	2134	9	partner	partner	NOUN
ftr-1851	2134	10	under	under	ADP
ftr-1851	2134	11	the	the	DET
ftr-1851	2134	12	proposed	propose	VERB
ftr-1851	2134	13	regulations	regulation	NOUN
ftr-1851	2134	14	,	,	PUNCT
ftr-1851	2134	15	then	then	ADV
ftr-1851	2134	16	the	the	DET
ftr-1851	2134	17	holder	holder	NOUN
ftr-1851	2134	18	's	's	PART
ftr-1851	2134	19	distributive	distributive	ADJ
ftr-1851	2134	20	share	share	NOUN
ftr-1851	2134	21	of	of	ADP
ftr-1851	2134	22	the	the	DET
ftr-1851	2134	23	partnerships	partnership	NOUN
ftr-1851	2134	24	income	income	NOUN
ftr-1851	2134	25	,	,	PUNCT
ftr-1851	2134	26	gain	gain	NOUN
ftr-1851	2134	27	,	,	PUNCT
ftr-1851	2134	28	loss	loss	NOUN
ftr-1851	2134	29	,	,	PUNCT
ftr-1851	2134	30	deduction	deduction	NOUN
ftr-1851	2134	31	,	,	PUNCT
ftr-1851	2134	32	or	or	CCONJ
ftr-1851	2134	33	credit	credit	NOUN
ftr-1851	2134	34	must	must	AUX
ftr-1851	2134	35	be	be	AUX
ftr-1851	2134	36	determined	determine	VERB
ftr-1851	2134	37	in	in	ADP
ftr-1851	2134	38	accordance	accordance	NOUN
ftr-1851	2134	39	with	with	ADP
ftr-1851	2134	40	such	such	ADJ
ftr-1851	2134	41	partner	partner	NOUN
ftr-1851	2134	42	's	's	PART
ftr-1851	2134	43	interest	interest	NOUN
ftr-1851	2134	44	in	in	ADP
ftr-1851	2134	45	the	the	DET
ftr-1851	2134	46	partnership	partnership	NOUN
ftr-1851	2134	47	under	under	ADP
ftr-1851	2134	48	reg	reg	NOUN
ftr-1851	2134	49	.	.	PUNCT
ftr-1851	2135	1	§	§	PROPN
ftr-1851	2135	2	1.7041	1.7041	NUM
ftr-1851	2135	3	(	(	PUNCT
ftr-1851	2135	4	b)(3	b)(3	NOUN
ftr-1851	2135	5	)	)	PUNCT
ftr-1851	2135	6	.	.	PUNCT
ftr-1851	2136	1	for	for	ADP
ftr-1851	2136	2	this	this	DET
ftr-1851	2136	3	purpose	purpose	NOUN
ftr-1851	2136	4	,	,	PUNCT
ftr-1851	2136	5	the	the	DET
ftr-1851	2136	6	option	option	NOUN
ftr-1851	2136	7	holder	holder	NOUN
ftr-1851	2136	8	's	's	PART
ftr-1851	2136	9	share	share	NOUN
ftr-1851	2136	10	of	of	ADP
ftr-1851	2136	11	partnership	partnership	NOUN
ftr-1851	2136	12	items	item	NOUN
ftr-1851	2136	13	should	should	AUX
ftr-1851	2136	14	reflect	reflect	VERB
ftr-1851	2136	15	the	the	DET
ftr-1851	2136	16	lesser	less	ADJ
ftr-1851	2136	17	amount	amount	NOUN
ftr-1851	2136	18	of	of	ADP
ftr-1851	2136	19	capital	capital	NOUN
ftr-1851	2136	20	investment	investment	NOUN
ftr-1851	2136	21	if	if	SCONJ
ftr-1851	2136	22	appropriate	appropriate	ADJ
ftr-1851	2136	23	;	;	PUNCT
ftr-1851	2136	24	the	the	DET
ftr-1851	2136	25	option	option	NOUN
ftr-1851	2136	26	holder	holder	NOUN
ftr-1851	2136	27	's	's	PART
ftr-1851	2136	28	20041	20041	NUM
ftr-1851	2136	29	florida	florida	PROPN
ftr-1851	2136	30	tax	tax	NOUN
ftr-1851	2136	31	review	review	NOUN
ftr-1851	2136	32	distributive	distributive	ADJ
ftr-1851	2136	33	share	share	NOUN
ftr-1851	2136	34	of	of	ADP
ftr-1851	2136	35	partnership	partnership	NOUN
ftr-1851	2136	36	losses	loss	NOUN
ftr-1851	2136	37	and	and	CCONJ
ftr-1851	2136	38	deductions	deduction	NOUN
ftr-1851	2136	39	may	may	AUX
ftr-1851	2136	40	be	be	AUX
ftr-1851	2136	41	limited	limit	VERB
ftr-1851	2136	42	by	by	ADP
ftr-1851	2136	43	§	§	PROPN
ftr-1851	2136	44	§	§	PROPN
ftr-1851	2136	45	704(b	704(b	PROPN
ftr-1851	2136	46	)	)	PUNCT
ftr-1851	2136	47	and	and	CCONJ
ftr-1851	2136	48	(	(	PUNCT
ftr-1851	2136	49	d	d	X
ftr-1851	2136	50	)	)	PUNCT
ftr-1851	2136	51	to	to	ADP
ftr-1851	2136	52	the	the	DET
ftr-1851	2136	53	amount	amount	NOUN
ftr-1851	2136	54	paid	pay	VERB
ftr-1851	2136	55	for	for	ADP
ftr-1851	2136	56	the	the	DET
ftr-1851	2136	57	option	option	NOUN
ftr-1851	2136	58	.	.	PUNCT
ftr-1851	2136	59	0	0	PUNCT
ftr-1851	2137	1	the	the	DET
ftr-1851	2137	2	proposed	propose	VERB
ftr-1851	2137	3	regulations	regulation	NOUN
ftr-1851	2137	4	do	do	AUX
ftr-1851	2137	5	not	not	PART
ftr-1851	2137	6	apply	apply	VERB
ftr-1851	2137	7	to	to	ADP
ftr-1851	2137	8	options	option	NOUN
ftr-1851	2137	9	issued	issue	VERB
ftr-1851	2137	10	by	by	ADP
ftr-1851	2137	11	single	single	ADJ
ftr-1851	2137	12	member	member	NOUN
ftr-1851	2137	13	llcs	llcs	NOUN
ftr-1851	2137	14	.	.	PUNCT
ftr-1851	2137	15	0	0	PUNCT
ftr-1851	2138	1	the	the	DET
ftr-1851	2138	2	regulations	regulation	NOUN
ftr-1851	2138	3	will	will	AUX
ftr-1851	2138	4	apply	apply	VERB
ftr-1851	2138	5	to	to	ADP
ftr-1851	2138	6	noncompensatory	noncompensatory	ADJ
ftr-1851	2138	7	options	option	NOUN
ftr-1851	2138	8	issued	issue	VERB
ftr-1851	2138	9	on	on	ADP
ftr-1851	2138	10	or	or	CCONJ
ftr-1851	2138	11	after	after	ADP
ftr-1851	2138	12	the	the	DET
ftr-1851	2138	13	date	date	NOUN
ftr-1851	2138	14	final	final	ADJ
ftr-1851	2138	15	regulations	regulation	NOUN
ftr-1851	2138	16	are	be	AUX
ftr-1851	2138	17	published	publish	VERB
ftr-1851	2138	18	.	.	PUNCT
ftr-1851	2139	1	2	2	X
ftr-1851	2139	2	.	.	X
ftr-1851	2139	3	permitting	permit	VERB
ftr-1851	2139	4	a	a	DET
ftr-1851	2139	5	partnership	partnership	NOUN
ftr-1851	2139	6	book	book	NOUN
ftr-1851	2139	7	-	-	PUNCT
ftr-1851	2139	8	up	up	NOUN
ftr-1851	2139	9	when	when	SCONJ
ftr-1851	2139	10	you	you	PRON
ftr-1851	2139	11	ca	can	AUX
ftr-1851	2139	12	n't	not	PART
ftr-1851	2139	13	make	make	VERB
ftr-1851	2139	14	the	the	DET
ftr-1851	2139	15	regs	reg	NOUN
ftr-1851	2139	16	work	work	VERB
ftr-1851	2139	17	if	if	SCONJ
ftr-1851	2139	18	you	you	PRON
ftr-1851	2139	19	do	do	AUX
ftr-1851	2139	20	n't	not	PART
ftr-1851	2139	21	do	do	VERB
ftr-1851	2139	22	it	it	PRON
ftr-1851	2139	23	.	.	PUNCT
ftr-1851	2140	1	reg-139796	reg-139796	NOUN
ftr-1851	2140	2	-	-	PUNCT
ftr-1851	2140	3	02	02	NUM
ftr-1851	2140	4	,	,	PUNCT
ftr-1851	2140	5	section	section	NOUN
ftr-1851	2140	6	704(b	704(b	PROPN
ftr-1851	2140	7	)	)	PUNCT
ftr-1851	2140	8	and	and	CCONJ
ftr-1851	2140	9	capital	capital	NOUN
ftr-1851	2140	10	account	account	NOUN
ftr-1851	2140	11	revaluations	revaluation	NOUN
ftr-1851	2140	12	,	,	PUNCT
ftr-1851	2141	1	68	68	NUM
ftr-1851	2141	2	f.r	f.r	NOUN
ftr-1851	2141	3	.	.	PROPN
ftr-1851	2141	4	39498	39498	NUM
ftr-1851	2141	5	(	(	PUNCT
ftr-1851	2141	6	7/2/03	7/2/03	NUM
ftr-1851	2141	7	)	)	PUNCT
ftr-1851	2141	8	.	.	PUNCT
ftr-1851	2142	1	proposed	propose	VERB
ftr-1851	2142	2	amendments	amendment	NOUN
ftr-1851	2142	3	to	to	ADP
ftr-1851	2142	4	the	the	DET
ftr-1851	2142	5	§	§	PROPN
ftr-1851	2142	6	704(b	704(b	PROPN
ftr-1851	2142	7	)	)	PUNCT
ftr-1851	2142	8	regulations	regulation	NOUN
ftr-1851	2142	9	would	would	AUX
ftr-1851	2142	10	expressly	expressly	ADV
ftr-1851	2142	11	allow	allow	VERB
ftr-1851	2142	12	partnerships	partnership	NOUN
ftr-1851	2142	13	to	to	PART
ftr-1851	2142	14	increase	increase	VERB
ftr-1851	2142	15	or	or	CCONJ
ftr-1851	2142	16	decrease	decrease	VERB
ftr-1851	2142	17	the	the	DET
ftr-1851	2142	18	capital	capital	NOUN
ftr-1851	2142	19	accounts	account	NOUN
ftr-1851	2142	20	of	of	ADP
ftr-1851	2142	21	the	the	DET
ftr-1851	2142	22	partners	partner	NOUN
ftr-1851	2142	23	to	to	PART
ftr-1851	2142	24	reflect	reflect	VERB
ftr-1851	2142	25	a	a	DET
ftr-1851	2142	26	revaluation	revaluation	NOUN
ftr-1851	2142	27	of	of	ADP
ftr-1851	2142	28	partnership	partnership	NOUN
ftr-1851	2142	29	property	property	NOUN
ftr-1851	2142	30	on	on	ADP
ftr-1851	2142	31	the	the	DET
ftr-1851	2142	32	partnership	partnership	NOUN
ftr-1851	2142	33	's	's	PART
ftr-1851	2142	34	books	book	NOUN
ftr-1851	2142	35	in	in	ADP
ftr-1851	2142	36	connection	connection	NOUN
ftr-1851	2142	37	with	with	ADP
ftr-1851	2142	38	the	the	DET
ftr-1851	2142	39	grant	grant	NOUN
ftr-1851	2142	40	of	of	ADP
ftr-1851	2142	41	an	an	DET
ftr-1851	2142	42	interest	interest	NOUN
ftr-1851	2142	43	in	in	ADP
ftr-1851	2142	44	the	the	DET
ftr-1851	2142	45	partnership	partnership	NOUN
ftr-1851	2142	46	(	(	PUNCT
ftr-1851	2142	47	other	other	ADJ
ftr-1851	2142	48	than	than	ADP
ftr-1851	2142	49	a	a	DET
ftr-1851	2142	50	de	de	X
ftr-1851	2142	51	minimis	minimis	NOUN
ftr-1851	2142	52	interest	interest	NOUN
ftr-1851	2142	53	)	)	PUNCT
ftr-1851	2142	54	in	in	ADP
ftr-1851	2142	55	consideration	consideration	NOUN
ftr-1851	2142	56	of	of	ADP
ftr-1851	2142	57	services	service	NOUN
ftr-1851	2142	58	to	to	ADP
ftr-1851	2142	59	the	the	DET
ftr-1851	2142	60	partnership	partnership	NOUN
ftr-1851	2142	61	by	by	ADP
ftr-1851	2142	62	an	an	DET
ftr-1851	2142	63	existing	exist	VERB
ftr-1851	2142	64	partner	partner	NOUN
ftr-1851	2142	65	acting	act	VERB
ftr-1851	2142	66	in	in	ADP
ftr-1851	2142	67	a	a	DET
ftr-1851	2142	68	partner	partner	NOUN
ftr-1851	2142	69	capacity	capacity	NOUN
ftr-1851	2142	70	or	or	CCONJ
ftr-1851	2142	71	by	by	ADP
ftr-1851	2142	72	a	a	DET
ftr-1851	2142	73	new	new	ADJ
ftr-1851	2142	74	partner	partner	NOUN
ftr-1851	2142	75	acting	act	VERB
ftr-1851	2142	76	in	in	ADP
ftr-1851	2142	77	a	a	DET
ftr-1851	2142	78	partner	partner	NOUN
ftr-1851	2142	79	capacity	capacity	NOUN
ftr-1851	2142	80	or	or	CCONJ
ftr-1851	2142	81	in	in	ADP
ftr-1851	2142	82	anticipation	anticipation	NOUN
ftr-1851	2142	83	of	of	ADP
ftr-1851	2142	84	being	be	AUX
ftr-1851	2142	85	a	a	DET
ftr-1851	2142	86	partner	partner	NOUN
ftr-1851	2142	87	.	.	PUNCT
ftr-1851	2143	1	the	the	DET
ftr-1851	2143	2	regulation	regulation	NOUN
ftr-1851	2143	3	will	will	AUX
ftr-1851	2143	4	be	be	AUX
ftr-1851	2143	5	effective	effective	ADJ
ftr-1851	2143	6	when	when	SCONJ
ftr-1851	2143	7	finalized	finalize	VERB
ftr-1851	2143	8	.	.	PUNCT
ftr-1851	2144	1	3	3	X
ftr-1851	2144	2	.	.	X
ftr-1851	2144	3	if	if	SCONJ
ftr-1851	2144	4	you	you	PRON
ftr-1851	2144	5	want	want	VERB
ftr-1851	2144	6	§	§	PROPN
ftr-1851	2144	7	707(a	707(a	PROPN
ftr-1851	2144	8	)	)	PUNCT
ftr-1851	2144	9	treatment	treatment	NOUN
ftr-1851	2144	10	,	,	PUNCT
ftr-1851	2144	11	document	document	VERB
ftr-1851	2144	12	the	the	DET
ftr-1851	2144	13	transaction	transaction	NOUN
ftr-1851	2144	14	as	as	ADP
ftr-1851	2144	15	such	such	ADJ
ftr-1851	2144	16	.	.	PUNCT
ftr-1851	2145	1	bitker	bitker	NOUN
ftr-1851	2145	2	v.	v.	PROPN
ftr-1851	2145	3	commissioner	commissioner	PROPN
ftr-1851	2145	4	,	,	PUNCT
ftr-1851	2145	5	t.c	t.c	PROPN
ftr-1851	2145	6	.	.	PROPN
ftr-1851	2145	7	memo	memo	NOUN
ftr-1851	2145	8	.	.	PUNCT
ftr-1851	2146	1	2003	2003	NUM
ftr-1851	2146	2	-	-	SYM
ftr-1851	2146	3	209	209	NUM
ftr-1851	2146	4	(	(	PUNCT
ftr-1851	2146	5	7/15/03	7/15/03	NUM
ftr-1851	2146	6	)	)	PUNCT
ftr-1851	2146	7	.	.	PUNCT
ftr-1851	2147	1	the	the	DET
ftr-1851	2147	2	taxpayers	taxpayer	NOUN
ftr-1851	2147	3	owned	own	VERB
ftr-1851	2147	4	farmland	farmland	NOUN
ftr-1851	2147	5	that	that	PRON
ftr-1851	2147	6	they	they	PRON
ftr-1851	2147	7	allowed	allow	VERB
ftr-1851	2147	8	a	a	DET
ftr-1851	2147	9	family	family	NOUN
ftr-1851	2147	10	partnership	partnership	NOUN
ftr-1851	2147	11	engaged	engage	VERB
ftr-1851	2147	12	in	in	ADP
ftr-1851	2147	13	the	the	DET
ftr-1851	2147	14	farming	farming	NOUN
ftr-1851	2147	15	business	business	NOUN
ftr-1851	2147	16	to	to	PART
ftr-1851	2147	17	use	use	VERB
ftr-1851	2147	18	in	in	ADP
ftr-1851	2147	19	that	that	DET
ftr-1851	2147	20	business	business	NOUN
ftr-1851	2147	21	without	without	ADP
ftr-1851	2147	22	any	any	DET
ftr-1851	2147	23	express	express	ADJ
ftr-1851	2147	24	rental	rental	ADJ
ftr-1851	2147	25	agreement	agreement	NOUN
ftr-1851	2147	26	.	.	PUNCT
ftr-1851	2148	1	the	the	DET
ftr-1851	2148	2	partnership	partnership	NOUN
ftr-1851	2148	3	made	make	VERB
ftr-1851	2148	4	payments	payment	NOUN
ftr-1851	2148	5	of	of	ADP
ftr-1851	2148	6	principal	principal	NOUN
ftr-1851	2148	7	and	and	CCONJ
ftr-1851	2148	8	interest	interest	NOUN
ftr-1851	2148	9	on	on	ADP
ftr-1851	2148	10	the	the	DET
ftr-1851	2148	11	taxpayer	taxpayer	NOUN
ftr-1851	2148	12	's	's	PART
ftr-1851	2148	13	mortgage	mortgage	NOUN
ftr-1851	2148	14	debt	debt	NOUN
ftr-1851	2148	15	secured	secure	VERB
ftr-1851	2148	16	by	by	ADP
ftr-1851	2148	17	on	on	ADP
ftr-1851	2148	18	the	the	DET
ftr-1851	2148	19	land	land	NOUN
ftr-1851	2148	20	,	,	PUNCT
ftr-1851	2148	21	and	and	CCONJ
ftr-1851	2148	22	the	the	DET
ftr-1851	2148	23	taxpayers	taxpayer	NOUN
ftr-1851	2148	24	claimed	claim	VERB
ftr-1851	2148	25	that	that	SCONJ
ftr-1851	2148	26	the	the	DET
ftr-1851	2148	27	payments	payment	NOUN
ftr-1851	2148	28	should	should	AUX
ftr-1851	2148	29	be	be	AUX
ftr-1851	2148	30	deductible	deductible	ADJ
ftr-1851	2148	31	by	by	ADP
ftr-1851	2148	32	the	the	DET
ftr-1851	2148	33	partnership	partnership	NOUN
ftr-1851	2148	34	as	as	ADP
ftr-1851	2148	35	rental	rental	ADJ
ftr-1851	2148	36	expenses	expense	NOUN
ftr-1851	2148	37	and	and	CCONJ
ftr-1851	2148	38	includable	includable	ADJ
ftr-1851	2148	39	by	by	ADP
ftr-1851	2148	40	them	they	PRON
ftr-1851	2148	41	as	as	ADP
ftr-1851	2148	42	passive	passive	ADJ
ftr-1851	2148	43	activity	activity	NOUN
ftr-1851	2148	44	rental	rental	ADJ
ftr-1851	2148	45	income	income	NOUN
ftr-1851	2148	46	.	.	PUNCT
ftr-1851	2149	1	although	although	SCONJ
ftr-1851	2149	2	this	this	DET
ftr-1851	2149	3	type	type	NOUN
ftr-1851	2149	4	of	of	ADP
ftr-1851	2149	5	transaction	transaction	NOUN
ftr-1851	2149	6	could	could	AUX
ftr-1851	2149	7	be	be	AUX
ftr-1851	2149	8	so	so	ADV
ftr-1851	2149	9	characterized	characterize	VERB
ftr-1851	2149	10	under	under	ADP
ftr-1851	2149	11	§	§	PROPN
ftr-1851	2149	12	707(a	707(a	PROPN
ftr-1851	2149	13	)	)	PUNCT
ftr-1851	2149	14	,	,	PUNCT
ftr-1851	2149	15	the	the	DET
ftr-1851	2149	16	taxpayer	taxpayer	NOUN
ftr-1851	2149	17	's	's	PART
ftr-1851	2149	18	offered	offer	VERB
ftr-1851	2149	19	no	no	DET
ftr-1851	2149	20	evidence	evidence	NOUN
ftr-1851	2149	21	that	that	SCONJ
ftr-1851	2149	22	partnership	partnership	NOUN
ftr-1851	2149	23	actually	actually	ADV
ftr-1851	2149	24	made	make	VERB
ftr-1851	2149	25	the	the	DET
ftr-1851	2149	26	payments	payment	NOUN
ftr-1851	2149	27	as	as	ADP
ftr-1851	2149	28	rent	rent	NOUN
ftr-1851	2149	29	for	for	ADP
ftr-1851	2149	30	such	such	ADJ
ftr-1851	2149	31	use	use	NOUN
ftr-1851	2149	32	or	or	CCONJ
ftr-1851	2149	33	the	the	DET
ftr-1851	2149	34	payments	payment	NOUN
ftr-1851	2149	35	represented	represent	VERB
ftr-1851	2149	36	fair	fair	ADJ
ftr-1851	2149	37	rental	rental	ADJ
ftr-1851	2149	38	value	value	NOUN
ftr-1851	2149	39	.	.	PUNCT
ftr-1851	2150	1	accordingly	accordingly	ADV
ftr-1851	2150	2	,	,	PUNCT
ftr-1851	2150	3	the	the	DET
ftr-1851	2150	4	taxpayers	taxpayer	NOUN
ftr-1851	2150	5	'	'	PART
ftr-1851	2150	6	shares	share	NOUN
ftr-1851	2150	7	of	of	ADP
ftr-1851	2150	8	partnership	partnership	NOUN
ftr-1851	2150	9	income	income	NOUN
ftr-1851	2150	10	were	be	AUX
ftr-1851	2150	11	not	not	PART
ftr-1851	2150	12	reduced	reduce	VERB
ftr-1851	2150	13	for	for	ADP
ftr-1851	2150	14	rent	rent	NOUN
ftr-1851	2150	15	,	,	PUNCT
ftr-1851	2150	16	their	their	PRON
ftr-1851	2150	17	income	income	NOUN
ftr-1851	2150	18	from	from	ADP
ftr-1851	2150	19	their	their	PRON
ftr-1851	2150	20	rental	rental	ADJ
ftr-1851	2150	21	real	real	ADJ
ftr-1851	2150	22	estate	estate	NOUN
ftr-1851	2150	23	activity	activity	NOUN
ftr-1851	2150	24	was	be	AUX
ftr-1851	2150	25	not	not	PART
ftr-1851	2150	26	increased	increase	VERB
ftr-1851	2150	27	for	for	ADP
ftr-1851	2150	28	such	such	ADJ
ftr-1851	2150	29	rent	rent	NOUN
ftr-1851	2150	30	,	,	PUNCT
ftr-1851	2150	31	and	and	CCONJ
ftr-1851	2150	32	the	the	DET
ftr-1851	2150	33	payments	payment	NOUN
ftr-1851	2150	34	were	be	AUX
ftr-1851	2150	35	treated	treat	VERB
ftr-1851	2150	36	as	as	ADP
ftr-1851	2150	37	partnership	partnership	NOUN
ftr-1851	2150	38	distributions	distribution	NOUN
ftr-1851	2150	39	(	(	PUNCT
ftr-1851	2150	40	which	which	PRON
ftr-1851	2150	41	,	,	PUNCT
ftr-1851	2150	42	on	on	ADP
ftr-1851	2150	43	the	the	DET
ftr-1851	2150	44	facts	fact	NOUN
ftr-1851	2150	45	,	,	PUNCT
ftr-1851	2150	46	were	be	AUX
ftr-1851	2150	47	not	not	PART
ftr-1851	2150	48	in	in	ADP
ftr-1851	2150	49	excess	excess	NOUN
ftr-1851	2150	50	of	of	ADP
ftr-1851	2150	51	basis	basis	NOUN
ftr-1851	2150	52	)	)	PUNCT
ftr-1851	2150	53	.	.	PUNCT
ftr-1851	2151	1	d.	d.	PROPN
ftr-1851	2151	2	sales	sale	NOUN
ftr-1851	2151	3	of	of	ADP
ftr-1851	2151	4	partnership	partnership	NOUN
ftr-1851	2151	5	interests	interest	NOUN
ftr-1851	2151	6	,	,	PUNCT
ftr-1851	2151	7	liquidations	liquidation	NOUN
ftr-1851	2151	8	and	and	CCONJ
ftr-1851	2151	9	mergers	merger	NOUN
ftr-1851	2151	10	there	there	PRON
ftr-1851	2151	11	were	be	VERB
ftr-1851	2151	12	no	no	DET
ftr-1851	2151	13	significant	significant	ADJ
ftr-1851	2151	14	developments	development	NOUN
ftr-1851	2151	15	regarding	regard	VERB
ftr-1851	2151	16	this	this	DET
ftr-1851	2151	17	topic	topic	NOUN
ftr-1851	2151	18	during	during	ADP
ftr-1851	2151	19	2003	2003	NUM
ftr-1851	2151	20	.	.	PUNCT
ftr-1851	2152	1	e.	e.	PROPN
ftr-1851	2152	2	inside	inside	ADP
ftr-1851	2152	3	basis	basis	NOUN
ftr-1851	2152	4	adjustments	adjustment	NOUN
ftr-1851	2152	5	1	1	NUM
ftr-1851	2152	6	.	.	X
ftr-1851	2152	7	partnership	partnership	NOUN
ftr-1851	2152	8	inside	inside	ADP
ftr-1851	2152	9	basis	basis	NOUN
ftr-1851	2152	10	adjustments	adjustment	NOUN
ftr-1851	2152	11	fully	fully	ADV
ftr-1851	2152	12	coordinated	coordinate	VERB
ftr-1851	2152	13	with	with	ADP
ftr-1851	2152	14	§	§	PROPN
ftr-1851	2152	15	§	§	PROPN
ftr-1851	2152	16	197	197	NUM
ftr-1851	2152	17	and	and	CCONJ
ftr-1851	2152	18	1060	1060	NUM
ftr-1851	2152	19	.	.	PUNCT
ftr-1851	2153	1	t.d	t.d	PROPN
ftr-1851	2153	2	.	.	PROPN
ftr-1851	2153	3	9059	9059	NUM
ftr-1851	2153	4	,	,	PUNCT
ftr-1851	2153	5	coordination	coordination	NOUN
ftr-1851	2153	6	of	of	ADP
ftr-1851	2153	7	sections	section	NOUN
ftr-1851	2153	8	755	755	NUM
ftr-1851	2153	9	and	and	CCONJ
ftr-1851	2153	10	1060	1060	NUM
ftr-1851	2153	11	;	;	PUNCT
ftr-1851	2153	12	allocation	allocation	NOUN
ftr-1851	2153	13	of	of	ADP
ftr-1851	2153	14	basis	basis	NOUN
ftr-1851	2153	15	among	among	ADP
ftr-1851	2153	16	partnership	partnership	NOUN
ftr-1851	2153	17	assets	asset	NOUN
ftr-1851	2153	18	and	and	CCONJ
ftr-1851	2153	19	application	application	NOUN
ftr-1851	2153	20	of	of	ADP
ftr-1851	2153	21	the	the	DET
ftr-1851	2153	22	residual	residual	ADJ
ftr-1851	2153	23	method	method	NOUN
ftr-1851	2153	24	to	to	ADP
ftr-1851	2153	25	certain	certain	ADJ
ftr-1851	2153	26	partnership	partnership	NOUN
ftr-1851	2153	27	transactions	transaction	NOUN
ftr-1851	2153	28	,	,	PUNCT
ftr-1851	2153	29	68	68	NUM
ftr-1851	2153	30	f.r	f.r	NOUN
ftr-1851	2153	31	.	.	NOUN
ftr-1851	2153	32	34293	34293	NUM
ftr-1851	2153	33	(	(	PUNCT
ftr-1851	2153	34	6/9/03	6/9/03	NUM
ftr-1851	2153	35	)	)	PUNCT
ftr-1851	2153	36	.	.	PUNCT
ftr-1851	2154	1	the	the	DET
ftr-1851	2154	2	treasury	treasury	NOUN
ftr-1851	2154	3	has	have	AUX
ftr-1851	2154	4	promulgated	promulgate	VERB
ftr-1851	2154	5	final	final	ADJ
ftr-1851	2154	6	regulations	regulation	NOUN
ftr-1851	2154	7	[	[	X
ftr-1851	2154	8	proposed	propose	VERB
ftr-1851	2154	9	in	in	ADP
ftr-1851	2154	10	reg-107872	reg-107872	NOUN
ftr-1851	2154	11	-	-	PUNCT
ftr-1851	2154	12	99	99	NUM
ftr-1851	2154	13	,	,	PUNCT
ftr-1851	2154	14	65	65	NUM
ftr-1851	2154	15	f.r	f.r	PROPN
ftr-1851	2154	16	.	.	PROPN
ftr-1851	2154	17	17829	17829	NUM
ftr-1851	2154	18	(	(	PUNCT
ftr-1851	2154	19	4/5/00	4/5/00	NUM
ftr-1851	2154	20	)	)	PUNCT
ftr-1851	2154	21	to	to	PART
ftr-1851	2154	22	replace	replace	VERB
ftr-1851	2154	23	temp	temp	NOUN
ftr-1851	2154	24	.	.	PUNCT
ftr-1851	2155	1	reg	reg	NOUN
ftr-1851	2155	2	.	.	PUNCT
ftr-1851	2156	1	§	§	PROPN
ftr-1851	2156	2	1.755	1.755	NUM
ftr-1851	2156	3	-	-	SYM
ftr-1851	2156	4	2	2	NUM
ftr-1851	2156	5	t	t	NOUN
ftr-1851	2156	6	]	]	PUNCT
ftr-1851	2156	7	relating	relate	VERB
ftr-1851	2156	8	to	to	ADP
ftr-1851	2156	9	the	the	DET
ftr-1851	2156	10	allocation	allocation	NOUN
ftr-1851	2156	11	of	of	ADP
ftr-1851	2156	12	basis	basis	NOUN
ftr-1851	2156	13	adjustments	adjustment	NOUN
ftr-1851	2156	14	among	among	ADP
ftr-1851	2156	15	partnership	partnership	NOUN
ftr-1851	2156	16	assets	asset	NOUN
ftr-1851	2156	17	under	under	ADP
ftr-1851	2156	18	§	§	PROPN
ftr-1851	2156	19	755	755	NUM
ftr-1851	2156	20	to	to	PART
ftr-1851	2156	21	implement	implement	VERB
ftr-1851	2156	22	§	§	PROPN
ftr-1851	2156	23	1060(d	1060(d	NUM
ftr-1851	2156	24	)	)	PUNCT
ftr-1851	2157	1	[	[	X
ftr-1851	2157	2	which	which	PRON
ftr-1851	2157	3	applies	apply	VERB
ftr-1851	2157	4	the	the	DET
ftr-1851	2157	5	residual	residual	ADJ
ftr-1851	2157	6	method	method	NOUN
ftr-1851	2157	7	to	to	PART
ftr-1851	2157	8	partnership	partnership	NOUN
ftr-1851	2157	9	transactions	transaction	NOUN
ftr-1851	2157	10	in	in	ADP
ftr-1851	2157	11	connection	connection	NOUN
ftr-1851	2157	12	with	with	ADP
ftr-1851	2157	13	determining	determine	VERB
ftr-1851	2157	14	the	the	DET
ftr-1851	2157	15	value	value	NOUN
ftr-1851	2157	16	of	of	ADP
ftr-1851	2157	17	§	§	PROPN
ftr-1851	2157	18	197	197	NUM
ftr-1851	2157	19	intangibles	intangible	NOUN
ftr-1851	2157	20	]	]	PUNCT
ftr-1851	2157	21	.	.	PUNCT
ftr-1851	2158	1	[	[	X
ftr-1851	2158	2	vol6	vol6	NOUN
ftr-1851	2158	3	:	:	PUNCT
ftr-1851	2158	4	si	si	PROPN
ftr-1851	2158	5	recent	recent	ADJ
ftr-1851	2158	6	developments	development	NOUN
ftr-1851	2158	7	in	in	ADP
ftr-1851	2158	8	federal	federal	ADJ
ftr-1851	2158	9	income	income	NOUN
ftr-1851	2158	10	taxation	taxation	NOUN
ftr-1851	2158	11	0	0	PUNCT
ftr-1851	2159	1	the	the	DET
ftr-1851	2159	2	new	new	ADJ
ftr-1851	2159	3	rules	rule	NOUN
ftr-1851	2159	4	are	be	AUX
ftr-1851	2159	5	amendments	amendment	NOUN
ftr-1851	2159	6	to	to	ADP
ftr-1851	2159	7	reg	reg	NOUN
ftr-1851	2159	8	.	.	PUNCT
ftr-1851	2160	1	§	§	PROPN
ftr-1851	2160	2	1.755	1.755	NUM
ftr-1851	2160	3	-	-	SYM
ftr-1851	2160	4	1	1	NUM
ftr-1851	2160	5	.	.	PUNCT
ftr-1851	2161	1	as	as	SCONJ
ftr-1851	2161	2	amended	amend	VERB
ftr-1851	2161	3	,	,	PUNCT
ftr-1851	2161	4	reg	reg	NOUN
ftr-1851	2161	5	.	.	PUNCT
ftr-1851	2162	1	§	§	PROPN
ftr-1851	2162	2	1.775	1.775	NUM
ftr-1851	2162	3	-	-	SYM
ftr-1851	2162	4	1	1	NUM
ftr-1851	2162	5	applies	apply	VERB
ftr-1851	2162	6	the	the	DET
ftr-1851	2162	7	residual	residual	ADJ
ftr-1851	2162	8	method	method	NOUN
ftr-1851	2162	9	to	to	ADP
ftr-1851	2162	10	all	all	DET
ftr-1851	2162	11	allocations	allocation	NOUN
ftr-1851	2162	12	for	for	ADP
ftr-1851	2162	13	§	§	PROPN
ftr-1851	2162	14	743(b	743(b	PROPN
ftr-1851	2162	15	)	)	PUNCT
ftr-1851	2162	16	and	and	CCONJ
ftr-1851	2162	17	§	§	PROPN
ftr-1851	2162	18	734(d	734(d	PROPN
ftr-1851	2162	19	)	)	PUNCT
ftr-1851	2162	20	inside	inside	ADP
ftr-1851	2162	21	basis	basis	NOUN
ftr-1851	2162	22	adjustments	adjustment	NOUN
ftr-1851	2162	23	under	under	ADP
ftr-1851	2162	24	§	§	PROPN
ftr-1851	2162	25	755	755	NUM
ftr-1851	2162	26	.	.	PUNCT
ftr-1851	2163	1	reg	reg	NOUN
ftr-1851	2163	2	.	.	PUNCT
ftr-1851	2164	1	§	§	PROPN
ftr-1851	2164	2	1.755	1.755	NUM
ftr-1851	2164	3	-	-	SYM
ftr-1851	2164	4	1(a	1(a	NUM
ftr-1851	2164	5	)	)	PUNCT
ftr-1851	2164	6	uses	use	VERB
ftr-1851	2164	7	the	the	DET
ftr-1851	2164	8	residual	residual	ADJ
ftr-1851	2164	9	method	method	NOUN
ftr-1851	2164	10	to	to	PART
ftr-1851	2164	11	value	value	VERB
ftr-1851	2164	12	all	all	DET
ftr-1851	2164	13	§	§	PROPN
ftr-1851	2164	14	197	197	NUM
ftr-1851	2164	15	intangibles	intangible	NOUN
ftr-1851	2164	16	[	[	X
ftr-1851	2164	17	not	not	PART
ftr-1851	2164	18	just	just	ADV
ftr-1851	2164	19	goodwill	goodwill	NOUN
ftr-1851	2164	20	and	and	CCONJ
ftr-1851	2164	21	going	go	VERB
ftr-1851	2164	22	concern	concern	NOUN
ftr-1851	2164	23	value	value	NOUN
ftr-1851	2164	24	,	,	PUNCT
ftr-1851	2164	25	as	as	SCONJ
ftr-1851	2164	26	would	would	AUX
ftr-1851	2164	27	have	have	AUX
ftr-1851	2164	28	been	be	AUX
ftr-1851	2164	29	the	the	DET
ftr-1851	2164	30	rule	rule	NOUN
ftr-1851	2164	31	under	under	ADP
ftr-1851	2164	32	the	the	DET
ftr-1851	2164	33	proposed	propose	VERB
ftr-1851	2164	34	regulations	regulation	NOUN
ftr-1851	2164	35	]	]	PUNCT
ftr-1851	2164	36	.	.	PUNCT
ftr-1851	2165	1	values	value	NOUN
ftr-1851	2165	2	are	be	AUX
ftr-1851	2165	3	assigned	assign	VERB
ftr-1851	2165	4	to	to	ADP
ftr-1851	2165	5	assets	asset	NOUN
ftr-1851	2165	6	as	as	SCONJ
ftr-1851	2165	7	follows	follow	VERB
ftr-1851	2165	8	.	.	PUNCT
ftr-1851	2166	1	first	first	ADV
ftr-1851	2166	2	,	,	PUNCT
ftr-1851	2166	3	the	the	DET
ftr-1851	2166	4	partnership	partnership	NOUN
ftr-1851	2166	5	determines	determine	VERB
ftr-1851	2166	6	the	the	DET
ftr-1851	2166	7	values	value	NOUN
ftr-1851	2166	8	of	of	ADP
ftr-1851	2166	9	its	its	PRON
ftr-1851	2166	10	assets	asset	NOUN
ftr-1851	2166	11	other	other	ADJ
ftr-1851	2166	12	than	than	ADP
ftr-1851	2166	13	§	§	PROPN
ftr-1851	2166	14	197	197	NUM
ftr-1851	2166	15	intangibles	intangible	NOUN
ftr-1851	2167	1	[	[	X
ftr-1851	2167	2	taking	take	VERB
ftr-1851	2167	3	into	into	ADP
ftr-1851	2167	4	account	account	NOUN
ftr-1851	2167	5	§	§	PROPN
ftr-1851	2167	6	7701(g	7701(g	NUM
ftr-1851	2167	7	)	)	PUNCT
ftr-1851	2167	8	]	]	PUNCT
ftr-1851	2167	9	.	.	PUNCT
ftr-1851	2168	1	second	second	ADJ
ftr-1851	2168	2	,	,	PUNCT
ftr-1851	2168	3	the	the	DET
ftr-1851	2168	4	partnership	partnership	NOUN
ftr-1851	2168	5	determines	determine	VERB
ftr-1851	2168	6	the	the	DET
ftr-1851	2168	7	"	"	PUNCT
ftr-1851	2168	8	partnership	partnership	NOUN
ftr-1851	2168	9	gross	gross	ADJ
ftr-1851	2168	10	value	value	NOUN
ftr-1851	2168	11	.	.	PUNCT
ftr-1851	2168	12	"	"	PUNCT
ftr-1851	2169	1	third	third	ADV
ftr-1851	2169	2	,	,	PUNCT
ftr-1851	2169	3	the	the	DET
ftr-1851	2169	4	partnership	partnership	NOUN
ftr-1851	2169	5	determines	determine	VERB
ftr-1851	2169	6	the	the	DET
ftr-1851	2169	7	value	value	NOUN
ftr-1851	2169	8	of	of	ADP
ftr-1851	2169	9	its	its	PRON
ftr-1851	2169	10	§	§	ADJ
ftr-1851	2169	11	197	197	NUM
ftr-1851	2169	12	intangibles	intangible	NOUN
ftr-1851	2169	13	under	under	ADP
ftr-1851	2169	14	the	the	DET
ftr-1851	2169	15	residual	residual	ADJ
ftr-1851	2169	16	method	method	NOUN
ftr-1851	2169	17	[	[	X
ftr-1851	2169	18	partnership	partnership	NOUN
ftr-1851	2169	19	gross	gross	ADJ
ftr-1851	2169	20	value	value	NOUN
ftr-1851	2169	21	minus	minus	CCONJ
ftr-1851	2169	22	value	value	NOUN
ftr-1851	2169	23	of	of	ADP
ftr-1851	2169	24	assets	asset	NOUN
ftr-1851	2169	25	other	other	ADJ
ftr-1851	2169	26	than	than	ADP
ftr-1851	2169	27	§	§	PROPN
ftr-1851	2169	28	197	197	NUM
ftr-1851	2169	29	intangibles	intangible	NOUN
ftr-1851	2169	30	]	]	PUNCT
ftr-1851	2169	31	.	.	PUNCT
ftr-1851	2170	1	if	if	SCONJ
ftr-1851	2170	2	the	the	DET
ftr-1851	2170	3	aggregate	aggregate	ADJ
ftr-1851	2170	4	value	value	NOUN
ftr-1851	2170	5	of	of	ADP
ftr-1851	2170	6	partnership	partnership	NOUN
ftr-1851	2170	7	property	property	NOUN
ftr-1851	2170	8	other	other	ADJ
ftr-1851	2170	9	than	than	ADP
ftr-1851	2170	10	§	§	PROPN
ftr-1851	2170	11	197	197	NUM
ftr-1851	2170	12	intangibles	intangible	NOUN
ftr-1851	2170	13	is	be	AUX
ftr-1851	2170	14	equal	equal	ADJ
ftr-1851	2170	15	to	to	ADP
ftr-1851	2170	16	or	or	CCONJ
ftr-1851	2170	17	greater	great	ADJ
ftr-1851	2170	18	than	than	ADP
ftr-1851	2170	19	the	the	DET
ftr-1851	2170	20	partnership	partnership	NOUN
ftr-1851	2170	21	gross	gross	ADJ
ftr-1851	2170	22	value	value	NOUN
ftr-1851	2170	23	,	,	PUNCT
ftr-1851	2170	24	all	all	DET
ftr-1851	2170	25	§	§	PROPN
ftr-1851	2170	26	197	197	NUM
ftr-1851	2170	27	intangibles	intangible	NOUN
ftr-1851	2170	28	are	be	AUX
ftr-1851	2170	29	treated	treat	VERB
ftr-1851	2170	30	has	have	AUX
ftr-1851	2170	31	having	have	VERB
ftr-1851	2170	32	zero	zero	NUM
ftr-1851	2170	33	value	value	NOUN
ftr-1851	2170	34	.	.	PUNCT
ftr-1851	2171	1	if	if	SCONJ
ftr-1851	2171	2	there	there	PRON
ftr-1851	2171	3	is	be	VERB
ftr-1851	2171	4	any	any	DET
ftr-1851	2171	5	value	value	NOUN
ftr-1851	2171	6	assigned	assign	VERB
ftr-1851	2171	7	to	to	ADP
ftr-1851	2171	8	the	the	DET
ftr-1851	2171	9	§	§	ADJ
ftr-1851	2171	10	197	197	NUM
ftr-1851	2171	11	intangibles	intangible	NOUN
ftr-1851	2171	12	,	,	PUNCT
ftr-1851	2171	13	that	that	DET
ftr-1851	2171	14	value	value	NOUN
ftr-1851	2171	15	is	be	AUX
ftr-1851	2171	16	allocated	allocate	VERB
ftr-1851	2171	17	among	among	ADP
ftr-1851	2171	18	§	§	PROPN
ftr-1851	2171	19	197	197	NUM
ftr-1851	2171	20	intangibles	intangible	NOUN
ftr-1851	2171	21	other	other	ADJ
ftr-1851	2171	22	than	than	ADP
ftr-1851	2171	23	goodwill	goodwill	NOUN
ftr-1851	2171	24	and	and	CCONJ
ftr-1851	2171	25	going	go	VERB
ftr-1851	2171	26	concern	concern	NOUN
ftr-1851	2171	27	value	value	NOUN
ftr-1851	2171	28	before	before	SCONJ
ftr-1851	2171	29	any	any	DET
ftr-1851	2171	30	value	value	NOUN
ftr-1851	2171	31	is	be	AUX
ftr-1851	2171	32	assigned	assign	VERB
ftr-1851	2171	33	to	to	ADP
ftr-1851	2171	34	goodwill	goodwill	NOUN
ftr-1851	2171	35	and	and	CCONJ
ftr-1851	2171	36	going	go	VERB
ftr-1851	2171	37	concern	concern	NOUN
ftr-1851	2171	38	value	value	NOUN
ftr-1851	2171	39	.	.	PUNCT
ftr-1851	2172	1	in	in	ADP
ftr-1851	2172	2	allocating	allocate	VERB
ftr-1851	2172	3	values	value	NOUN
ftr-1851	2172	4	and	and	CCONJ
ftr-1851	2172	5	basis	basis	NOUN
ftr-1851	2172	6	to	to	ADP
ftr-1851	2172	7	§	§	PROPN
ftr-1851	2172	8	197	197	NUM
ftr-1851	2172	9	intangibles	intangible	NOUN
ftr-1851	2172	10	,	,	PUNCT
ftr-1851	2172	11	value	value	NOUN
ftr-1851	2172	12	is	be	AUX
ftr-1851	2172	13	assigned	assign	VERB
ftr-1851	2172	14	first	first	ADV
ftr-1851	2172	15	to	to	ADP
ftr-1851	2172	16	those	those	DET
ftr-1851	2172	17	§	§	PROPN
ftr-1851	2172	18	197	197	NUM
ftr-1851	2172	19	intangibles	intangible	NOUN
ftr-1851	2172	20	(	(	PUNCT
ftr-1851	2172	21	other	other	ADJ
ftr-1851	2172	22	than	than	ADP
ftr-1851	2172	23	goodwill	goodwill	NOUN
ftr-1851	2172	24	and	and	CCONJ
ftr-1851	2172	25	going	go	VERB
ftr-1851	2172	26	concern	concern	NOUN
ftr-1851	2172	27	value	value	NOUN
ftr-1851	2172	28	)	)	PUNCT
ftr-1851	2172	29	that	that	PRON
ftr-1851	2172	30	would	would	AUX
ftr-1851	2172	31	produce	produce	VERB
ftr-1851	2172	32	§	§	PROPN
ftr-1851	2172	33	751(c	751(c	PROPN
ftr-1851	2172	34	)	)	PUNCT
ftr-1851	2172	35	flush	flush	ADJ
ftr-1851	2172	36	language	language	NOUN
ftr-1851	2172	37	unrealized	unrealize	VERB
ftr-1851	2172	38	receivables	receivables	NOUN
ftr-1851	2172	39	[	[	X
ftr-1851	2172	40	i.e.	i.e.	X
ftr-1851	2172	41	,	,	PUNCT
ftr-1851	2172	42	previously	previously	ADV
ftr-1851	2172	43	amortized	amortize	VERB
ftr-1851	2172	44	or	or	CCONJ
ftr-1851	2172	45	depreciated	depreciate	VERB
ftr-1851	2172	46	]	]	PUNCT
ftr-1851	2172	47	to	to	ADP
ftr-1851	2172	48	the	the	DET
ftr-1851	2172	49	extent	extent	NOUN
ftr-1851	2172	50	of	of	ADP
ftr-1851	2172	51	basis	basis	NOUN
ftr-1851	2172	52	and	and	CCONJ
ftr-1851	2172	53	the	the	DET
ftr-1851	2172	54	unrealized	unrealized	ADJ
ftr-1851	2172	55	receivable	receivable	ADJ
ftr-1851	2172	56	amount	amount	NOUN
ftr-1851	2172	57	;	;	PUNCT
ftr-1851	2172	58	then	then	ADV
ftr-1851	2172	59	among	among	ADP
ftr-1851	2172	60	all	all	DET
ftr-1851	2172	61	§	§	PROPN
ftr-1851	2172	62	197	197	NUM
ftr-1851	2172	63	intangibles	intangible	NOUN
ftr-1851	2172	64	(	(	PUNCT
ftr-1851	2172	65	other	other	ADJ
ftr-1851	2172	66	than	than	ADP
ftr-1851	2172	67	goodwill	goodwill	NOUN
ftr-1851	2172	68	and	and	CCONJ
ftr-1851	2172	69	going	go	VERB
ftr-1851	2172	70	concern	concern	NOUN
ftr-1851	2172	71	value	value	NOUN
ftr-1851	2172	72	)	)	PUNCT
ftr-1851	2172	73	relative	relative	ADJ
ftr-1851	2172	74	to	to	ADP
ftr-1851	2172	75	fair	fair	ADJ
ftr-1851	2172	76	market	market	NOUN
ftr-1851	2172	77	value	value	NOUN
ftr-1851	2172	78	.	.	PUNCT
ftr-1851	2173	1	for	for	ADP
ftr-1851	2173	2	most	most	ADJ
ftr-1851	2173	3	§	§	PROPN
ftr-1851	2173	4	743(b	743(b	PROPN
ftr-1851	2173	5	)	)	PUNCT
ftr-1851	2173	6	basis	basis	NOUN
ftr-1851	2173	7	adjustments	adjustment	NOUN
ftr-1851	2173	8	,	,	PUNCT
ftr-1851	2173	9	the	the	DET
ftr-1851	2173	10	benchmark	benchmark	NOUN
ftr-1851	2173	11	for	for	ADP
ftr-1851	2173	12	determining	determine	VERB
ftr-1851	2173	13	the	the	DET
ftr-1851	2173	14	gross	gross	ADJ
ftr-1851	2173	15	partnership	partnership	NOUN
ftr-1851	2173	16	value	value	NOUN
ftr-1851	2173	17	is	be	AUX
ftr-1851	2173	18	the	the	DET
ftr-1851	2173	19	amount	amount	NOUN
ftr-1851	2173	20	paid	pay	VERB
ftr-1851	2173	21	for	for	ADP
ftr-1851	2173	22	a	a	DET
ftr-1851	2173	23	transferred	transfer	VERB
ftr-1851	2173	24	partnership	partnership	NOUN
ftr-1851	2173	25	interest	interest	NOUN
ftr-1851	2173	26	.	.	PUNCT
ftr-1851	2174	1	partnership	partnership	NOUN
ftr-1851	2174	2	gross	gross	ADJ
ftr-1851	2174	3	value	value	NOUN
ftr-1851	2174	4	is	be	AUX
ftr-1851	2174	5	the	the	DET
ftr-1851	2174	6	amount	amount	NOUN
ftr-1851	2174	7	that	that	PRON
ftr-1851	2174	8	,	,	PUNCT
ftr-1851	2174	9	if	if	SCONJ
ftr-1851	2174	10	assigned	assign	VERB
ftr-1851	2174	11	to	to	ADP
ftr-1851	2174	12	all	all	DET
ftr-1851	2174	13	partnership	partnership	NOUN
ftr-1851	2174	14	property	property	NOUN
ftr-1851	2174	15	,	,	PUNCT
ftr-1851	2174	16	would	would	AUX
ftr-1851	2174	17	result	result	VERB
ftr-1851	2174	18	in	in	ADP
ftr-1851	2174	19	a	a	DET
ftr-1851	2174	20	liquidating	liquidate	VERB
ftr-1851	2174	21	distribution	distribution	NOUN
ftr-1851	2174	22	to	to	ADP
ftr-1851	2174	23	the	the	DET
ftr-1851	2174	24	transferee	transferee	PROPN
ftr-1851	2174	25	partner	partner	NOUN
ftr-1851	2174	26	equal	equal	ADJ
ftr-1851	2174	27	to	to	ADP
ftr-1851	2174	28	that	that	DET
ftr-1851	2174	29	partner	partner	NOUN
ftr-1851	2174	30	's	's	PART
ftr-1851	2174	31	basis	basis	NOUN
ftr-1851	2174	32	(	(	PUNCT
ftr-1851	2174	33	reduced	reduce	VERB
ftr-1851	2174	34	by	by	ADP
ftr-1851	2174	35	the	the	DET
ftr-1851	2174	36	amount	amount	NOUN
ftr-1851	2174	37	,	,	PUNCT
ftr-1851	2174	38	if	if	SCONJ
ftr-1851	2174	39	any	any	PRON
ftr-1851	2174	40	,	,	PUNCT
ftr-1851	2174	41	of	of	ADP
ftr-1851	2174	42	such	such	ADJ
ftr-1851	2174	43	basis	basis	NOUN
ftr-1851	2174	44	that	that	PRON
ftr-1851	2174	45	is	be	AUX
ftr-1851	2174	46	attributable	attributable	ADJ
ftr-1851	2174	47	to	to	ADP
ftr-1851	2174	48	partnership	partnership	NOUN
ftr-1851	2174	49	liabilities	liability	NOUN
ftr-1851	2174	50	)	)	PUNCT
ftr-1851	2174	51	in	in	ADP
ftr-1851	2174	52	the	the	DET
ftr-1851	2174	53	transferred	transfer	VERB
ftr-1851	2174	54	partnership	partnership	NOUN
ftr-1851	2174	55	interest	interest	NOUN
ftr-1851	2174	56	immediately	immediately	ADV
ftr-1851	2174	57	following	follow	VERB
ftr-1851	2174	58	the	the	DET
ftr-1851	2174	59	relevant	relevant	ADJ
ftr-1851	2174	60	transfer	transfer	NOUN
ftr-1851	2174	61	.	.	PUNCT
ftr-1851	2175	1	in	in	ADP
ftr-1851	2175	2	cases	case	NOUN
ftr-1851	2175	3	involving	involve	VERB
ftr-1851	2175	4	§	§	PROPN
ftr-1851	2175	5	734(b	734(b	PROPN
ftr-1851	2175	6	)	)	PUNCT
ftr-1851	2175	7	basis	basis	NOUN
ftr-1851	2175	8	adjustments	adjustment	NOUN
ftr-1851	2175	9	[	[	X
ftr-1851	2175	10	and	and	CCONJ
ftr-1851	2175	11	§	§	PROPN
ftr-1851	2175	12	743(b	743(b	PROPN
ftr-1851	2175	13	)	)	PUNCT
ftr-1851	2175	14	basis	basis	NOUN
ftr-1851	2175	15	adjustments	adjustment	NOUN
ftr-1851	2175	16	resulting	result	VERB
ftr-1851	2175	17	from	from	ADP
ftr-1851	2175	18	substituted	substitute	VERB
ftr-1851	2175	19	basis	basis	NOUN
ftr-1851	2175	20	transactions	transaction	NOUN
ftr-1851	2175	21	]	]	PUNCT
ftr-1851	2175	22	,	,	PUNCT
ftr-1851	2175	23	partnership	partnership	NOUN
ftr-1851	2175	24	gross	gross	ADJ
ftr-1851	2175	25	value	value	NOUN
ftr-1851	2175	26	is	be	AUX
ftr-1851	2175	27	the	the	DET
ftr-1851	2175	28	value	value	NOUN
ftr-1851	2175	29	of	of	ADP
ftr-1851	2175	30	the	the	DET
ftr-1851	2175	31	entire	entire	ADJ
ftr-1851	2175	32	partnership	partnership	NOUN
ftr-1851	2175	33	as	as	ADP
ftr-1851	2175	34	a	a	DET
ftr-1851	2175	35	going	go	VERB
ftr-1851	2175	36	concern	concern	NOUN
ftr-1851	2175	37	,	,	PUNCT
ftr-1851	2175	38	increased	increase	VERB
ftr-1851	2175	39	by	by	ADP
ftr-1851	2175	40	the	the	DET
ftr-1851	2175	41	amount	amount	NOUN
ftr-1851	2175	42	of	of	ADP
ftr-1851	2175	43	partnership	partnership	NOUN
ftr-1851	2175	44	liabilities	liability	NOUN
ftr-1851	2175	45	.	.	PUNCT
ftr-1851	2176	1	f.	f.	PROPN
ftr-1851	2176	2	partnership	partnership	PROPN
ftr-1851	2176	3	audit	audit	PROPN
ftr-1851	2176	4	rules	rule	VERB
ftr-1851	2176	5	1	1	NUM
ftr-1851	2176	6	.	.	PUNCT
ftr-1851	2177	1	even	even	ADV
ftr-1851	2177	2	the	the	DET
ftr-1851	2177	3	irs	irs	PROPN
ftr-1851	2177	4	does	do	AUX
ftr-1851	2177	5	n't	not	PART
ftr-1851	2177	6	know	know	VERB
ftr-1851	2177	7	when	when	SCONJ
ftr-1851	2177	8	it	it	PRON
ftr-1851	2177	9	has	have	VERB
ftr-1851	2177	10	to	to	PART
ftr-1851	2177	11	have	have	VERB
ftr-1851	2177	12	a	a	DET
ftr-1851	2177	13	partnership	partnership	NOUN
ftr-1851	2177	14	level	level	NOUN
ftr-1851	2177	15	audit	audit	NOUN
ftr-1851	2177	16	in	in	ADP
ftr-1851	2177	17	order	order	NOUN
ftr-1851	2177	18	to	to	PART
ftr-1851	2177	19	send	send	VERB
ftr-1851	2177	20	a	a	DET
ftr-1851	2177	21	valid	valid	ADJ
ftr-1851	2177	22	deficiency	deficiency	NOUN
ftr-1851	2177	23	notice	notice	NOUN
ftr-1851	2177	24	to	to	ADP
ftr-1851	2177	25	a	a	DET
ftr-1851	2177	26	partner	partner	NOUN
ftr-1851	2177	27	.	.	PUNCT
ftr-1851	2178	1	katz	katz	PROPN
ftr-1851	2178	2	v.	v.	PROPN
ftr-1851	2178	3	commissioner	commissioner	PROPN
ftr-1851	2178	4	,	,	PUNCT
ftr-1851	2178	5	335	335	NUM
ftr-1851	2178	6	f.3d	f.3d	NUM
ftr-1851	2178	7	1121	1121	NUM
ftr-1851	2178	8	,	,	PUNCT
ftr-1851	2178	9	92	92	NUM
ftr-1851	2178	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2178	11	2003	2003	NUM
ftr-1851	2178	12	-	-	SYM
ftr-1851	2178	13	5153	5153	NUM
ftr-1851	2178	14	,	,	PUNCT
ftr-1851	2178	15	2003	2003	NUM
ftr-1851	2178	16	-	-	SYM
ftr-1851	2178	17	2	2	NUM
ftr-1851	2178	18	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2178	19	.	.	PROPN
ftr-1851	2179	1	50,557	50,557	NUM
ftr-1851	2179	2	(	(	PUNCT
ftr-1851	2179	3	10th	10th	ADJ
ftr-1851	2179	4	cir	cir	NOUN
ftr-1851	2179	5	.	.	PUNCT
ftr-1851	2180	1	77/03	77/03	NUM
ftr-1851	2180	2	)	)	PUNCT
ftr-1851	2181	1	,	,	PUNCT
ftr-1851	2181	2	rev'g	rev'g	VERB
ftr-1851	2181	3	116	116	NUM
ftr-1851	2181	4	t.c	t.c	PROPN
ftr-1851	2181	5	.	.	PROPN
ftr-1851	2181	6	5	5	NUM
ftr-1851	2181	7	(	(	PUNCT
ftr-1851	2181	8	2001	2001	NUM
ftr-1851	2181	9	)	)	PUNCT
ftr-1851	2181	10	.	.	PUNCT
ftr-1851	2182	1	the	the	DET
ftr-1851	2182	2	commissioner	commissioner	NOUN
ftr-1851	2182	3	disallowed	disallow	VERB
ftr-1851	2182	4	the	the	DET
ftr-1851	2182	5	taxpayer	taxpayer	NOUN
ftr-1851	2182	6	's	's	PART
ftr-1851	2182	7	losses	loss	NOUN
ftr-1851	2182	8	claimed	claim	VERB
ftr-1851	2182	9	as	as	ADP
ftr-1851	2182	10	a	a	DET
ftr-1851	2182	11	distributive	distributive	ADJ
ftr-1851	2182	12	share	share	NOUN
ftr-1851	2182	13	of	of	ADP
ftr-1851	2182	14	partnership	partnership	NOUN
ftr-1851	2182	15	income	income	NOUN
ftr-1851	2182	16	in	in	ADP
ftr-1851	2182	17	1990	1990	NUM
ftr-1851	2182	18	,	,	PUNCT
ftr-1851	2182	19	the	the	DET
ftr-1851	2182	20	year	year	NOUN
ftr-1851	2182	21	he	he	PRON
ftr-1851	2182	22	filed	file	VERB
ftr-1851	2182	23	a	a	DET
ftr-1851	2182	24	bankruptcy	bankruptcy	NOUN
ftr-1851	2182	25	petition	petition	NOUN
ftr-1851	2182	26	,	,	PUNCT
ftr-1851	2182	27	on	on	ADP
ftr-1851	2182	28	the	the	DET
ftr-1851	2182	29	grounds	ground	NOUN
ftr-1851	2182	30	that	that	SCONJ
ftr-1851	2182	31	the	the	DET
ftr-1851	2182	32	distributive	distributive	ADJ
ftr-1851	2182	33	share	share	NOUN
ftr-1851	2182	34	for	for	ADP
ftr-1851	2182	35	the	the	DET
ftr-1851	2182	36	entire	entire	ADJ
ftr-1851	2182	37	partnership	partnership	NOUN
ftr-1851	2182	38	taxable	taxable	ADJ
ftr-1851	2182	39	year	year	NOUN
ftr-1851	2182	40	was	be	AUX
ftr-1851	2182	41	reportable	reportable	ADJ
ftr-1851	2182	42	by	by	ADP
ftr-1851	2182	43	bankruptcy	bankruptcy	NOUN
ftr-1851	2182	44	estate	estate	NOUN
ftr-1851	2182	45	.	.	PUNCT
ftr-1851	2182	46	0	0	PUNCT
ftr-1851	2183	1	the	the	DET
ftr-1851	2183	2	tax	tax	NOUN
ftr-1851	2183	3	court	court	NOUN
ftr-1851	2183	4	(	(	PUNCT
ftr-1851	2183	5	judge	judge	PROPN
ftr-1851	2183	6	vasquez	vasquez	PROPN
ftr-1851	2183	7	)	)	PUNCT
ftr-1851	2183	8	denied	deny	VERB
ftr-1851	2183	9	the	the	DET
ftr-1851	2183	10	taxpayer	taxpayer	NOUN
ftr-1851	2183	11	's	's	PART
ftr-1851	2183	12	motion	motion	NOUN
ftr-1851	2183	13	to	to	PART
ftr-1851	2183	14	dismiss	dismiss	VERB
ftr-1851	2183	15	for	for	ADP
ftr-1851	2183	16	lack	lack	NOUN
ftr-1851	2183	17	of	of	ADP
ftr-1851	2183	18	jurisdiction	jurisdiction	NOUN
ftr-1851	2183	19	,	,	PUNCT
ftr-1851	2183	20	in	in	ADP
ftr-1851	2183	21	which	which	PRON
ftr-1851	2183	22	the	the	DET
ftr-1851	2183	23	taxpayer	taxpayer	NOUN
ftr-1851	2183	24	argued	argue	VERB
ftr-1851	2183	25	that	that	SCONJ
ftr-1851	2183	26	the	the	DET
ftr-1851	2183	27	deficiency	deficiency	NOUN
ftr-1851	2183	28	notice	notice	NOUN
ftr-1851	2183	29	was	be	AUX
ftr-1851	2183	30	invalid	invalid	ADJ
ftr-1851	2183	31	because	because	SCONJ
ftr-1851	2183	32	there	there	PRON
ftr-1851	2183	33	had	have	AUX
ftr-1851	2183	34	not	not	PART
ftr-1851	2183	35	been	be	AUX
ftr-1851	2183	36	any	any	DET
ftr-1851	2183	37	fpaa	fpaa	NOUN
ftr-1851	2183	38	under	under	ADP
ftr-1851	2183	39	the	the	DET
ftr-1851	2183	40	partnership	partnership	NOUN
ftr-1851	2183	41	audit	audit	NOUN
ftr-1851	2183	42	provisions	provision	NOUN
ftr-1851	2183	43	.	.	PUNCT
ftr-1851	2184	1	judge	judge	PROPN
ftr-1851	2184	2	vasquez	vasquez	PROPN
ftr-1851	2184	3	held	hold	VERB
ftr-1851	2184	4	that	that	SCONJ
ftr-1851	2184	5	the	the	DET
ftr-1851	2184	6	allocation	allocation	NOUN
ftr-1851	2184	7	of	of	ADP
ftr-1851	2184	8	the	the	DET
ftr-1851	2184	9	distributive	distributive	ADJ
ftr-1851	2184	10	share	share	NOUN
ftr-1851	2184	11	of	of	ADP
ftr-1851	2184	12	partnership	partnership	NOUN
ftr-1851	2184	13	loses	lose	VERB
ftr-1851	2184	14	between	between	ADP
ftr-1851	2184	15	the	the	DET
ftr-1851	2184	16	bankrupt	bankrupt	ADJ
ftr-1851	2184	17	partner	partner	NOUN
ftr-1851	2184	18	and	and	CCONJ
ftr-1851	2184	19	his	his	PRON
ftr-1851	2184	20	bankruptcy	bankruptcy	NOUN
ftr-1851	2184	21	estate	estate	NOUN
ftr-1851	2184	22	was	be	AUX
ftr-1851	2184	23	not	not	PART
ftr-1851	2184	24	a	a	DET
ftr-1851	2184	25	partnership	partnership	NOUN
ftr-1851	2184	26	item	item	NOUN
ftr-1851	2184	27	that	that	PRON
ftr-1851	2184	28	would	would	AUX
ftr-1851	2184	29	require	require	VERB
ftr-1851	2184	30	a	a	DET
ftr-1851	2184	31	partnership	partnership	NOUN
ftr-1851	2184	32	-	-	PUNCT
ftr-1851	2184	33	level	level	NOUN
ftr-1851	2184	34	proceeding	proceeding	NOUN
ftr-1851	2184	35	,	,	PUNCT
ftr-1851	2184	36	because	because	SCONJ
ftr-1851	2184	37	the	the	DET
ftr-1851	2184	38	bankrupt	bankrupt	ADJ
ftr-1851	2184	39	partner	partner	NOUN
ftr-1851	2184	40	and	and	CCONJ
ftr-1851	2184	41	his	his	PRON
ftr-1851	2184	42	bankruptcy	bankruptcy	NOUN
ftr-1851	2184	43	estate	estate	NOUN
ftr-1851	2184	44	were	be	AUX
ftr-1851	2184	45	a	a	DET
ftr-1851	2184	46	single	single	ADJ
ftr-1851	2184	47	partner	partner	NOUN
ftr-1851	2184	48	as	as	ADV
ftr-1851	2184	49	far	far	ADV
ftr-1851	2184	50	as	as	SCONJ
ftr-1851	2184	51	the	the	DET
ftr-1851	2184	52	partnership	partnership	NOUN
ftr-1851	2184	53	-	-	PUNCT
ftr-1851	2184	54	level	level	NOUN
ftr-1851	2184	55	audit	audit	NOUN
ftr-1851	2184	56	rules	rule	NOUN
ftr-1851	2184	57	were	be	AUX
ftr-1851	2184	58	concerned	concern	VERB
ftr-1851	2184	59	.	.	PUNCT
ftr-1851	2185	1	on	on	ADP
ftr-1851	2185	2	the	the	DET
ftr-1851	2185	3	merits	merit	NOUN
ftr-1851	2185	4	,	,	PUNCT
ftr-1851	2185	5	he	he	PRON
ftr-1851	2185	6	20041	20041	NUM
ftr-1851	2185	7	florida	florida	PROPN
ftr-1851	2185	8	tax	tax	NOUN
ftr-1851	2185	9	review	review	NOUN
ftr-1851	2185	10	held	hold	VERB
ftr-1851	2185	11	that	that	SCONJ
ftr-1851	2185	12	the	the	DET
ftr-1851	2185	13	entire	entire	ADJ
ftr-1851	2185	14	distributive	distributive	ADJ
ftr-1851	2185	15	share	share	NOUN
ftr-1851	2185	16	of	of	ADP
ftr-1851	2185	17	partnership	partnership	NOUN
ftr-1851	2185	18	losses	loss	NOUN
ftr-1851	2185	19	was	be	AUX
ftr-1851	2185	20	properly	properly	ADV
ftr-1851	2185	21	reportableby	reportableby	VERB
ftr-1851	2185	22	the	the	DET
ftr-1851	2185	23	bankruptcy	bankruptcy	NOUN
ftr-1851	2185	24	estate	estate	NOUN
ftr-1851	2185	25	.	.	PUNCT
ftr-1851	2186	1	b	b	X
ftr-1851	2186	2	the	the	DET
ftr-1851	2186	3	court	court	NOUN
ftr-1851	2186	4	of	of	ADP
ftr-1851	2186	5	appeals	appeals	PROPN
ftr-1851	2186	6	(	(	PUNCT
ftr-1851	2186	7	judge	judge	NOUN
ftr-1851	2186	8	hartz	hartz	PROPN
ftr-1851	2186	9	)	)	PUNCT
ftr-1851	2186	10	reversed	reverse	VERB
ftr-1851	2186	11	.	.	PUNCT
ftr-1851	2187	1	first	first	ADV
ftr-1851	2187	2	,	,	PUNCT
ftr-1851	2187	3	the	the	DET
ftr-1851	2187	4	court	court	NOUN
ftr-1851	2187	5	held	hold	VERB
ftr-1851	2187	6	that	that	SCONJ
ftr-1851	2187	7	reg	reg	NOUN
ftr-1851	2187	8	.	.	PUNCT
ftr-1851	2188	1	§	§	PROPN
ftr-1851	2188	2	301.6231	301.6231	NUM
ftr-1851	2188	3	(	(	PUNCT
ftr-1851	2188	4	c)-7t(a	c)-7t(a	NOUN
ftr-1851	2188	5	)	)	PUNCT
ftr-1851	2188	6	,	,	PUNCT
ftr-1851	2188	7	which	which	PRON
ftr-1851	2188	8	converts	convert	VERB
ftr-1851	2188	9	items	item	NOUN
ftr-1851	2188	10	that	that	PRON
ftr-1851	2188	11	otherwise	otherwise	ADV
ftr-1851	2188	12	would	would	AUX
ftr-1851	2188	13	be	be	AUX
ftr-1851	2188	14	partnership	partnership	NOUN
ftr-1851	2188	15	items	item	NOUN
ftr-1851	2188	16	into	into	ADP
ftr-1851	2188	17	nonpartnership	nonpartnership	NOUN
ftr-1851	2188	18	items	item	NOUN
ftr-1851	2188	19	if	if	SCONJ
ftr-1851	2188	20	they	they	PRON
ftr-1851	2188	21	arose	arise	VERB
ftr-1851	2188	22	in	in	ADP
ftr-1851	2188	23	a	a	DET
ftr-1851	2188	24	taxable	taxable	ADJ
ftr-1851	2188	25	year	year	NOUN
ftr-1851	2188	26	"	"	PUNCT
ftr-1851	2188	27	ending	end	VERB
ftr-1851	2188	28	on	on	ADP
ftr-1851	2188	29	or	or	CCONJ
ftr-1851	2188	30	before	before	ADP
ftr-1851	2188	31	the	the	DET
ftr-1851	2188	32	last	last	ADJ
ftr-1851	2188	33	day	day	NOUN
ftr-1851	2188	34	of	of	ADP
ftr-1851	2188	35	the	the	DET
ftr-1851	2188	36	latest	late	ADJ
ftr-1851	2188	37	taxable	taxable	ADJ
ftr-1851	2188	38	year	year	NOUN
ftr-1851	2188	39	of	of	ADP
ftr-1851	2188	40	the	the	DET
ftr-1851	2188	41	partner	partner	NOUN
ftr-1851	2188	42	with	with	ADP
ftr-1851	2188	43	respect	respect	NOUN
ftr-1851	2188	44	to	to	ADP
ftr-1851	2188	45	which	which	PRON
ftr-1851	2188	46	the	the	DET
ftr-1851	2188	47	united	united	PROPN
ftr-1851	2188	48	states	states	PROPN
ftr-1851	2188	49	could	could	AUX
ftr-1851	2188	50	file	file	VERB
ftr-1851	2188	51	a	a	DET
ftr-1851	2188	52	claim	claim	NOUN
ftr-1851	2188	53	for	for	ADP
ftr-1851	2188	54	income	income	NOUN
ftr-1851	2188	55	tax	tax	NOUN
ftr-1851	2188	56	due	due	ADJ
ftr-1851	2188	57	in	in	ADP
ftr-1851	2188	58	the	the	DET
ftr-1851	2188	59	bankruptcy	bankruptcy	NOUN
ftr-1851	2188	60	proceeding	proceeding	NOUN
ftr-1851	2188	61	,	,	PUNCT
ftr-1851	2188	62	"	"	PUNCT
ftr-1851	2188	63	was	be	AUX
ftr-1851	2188	64	not	not	PART
ftr-1851	2188	65	controlling	control	VERB
ftr-1851	2188	66	because	because	SCONJ
ftr-1851	2188	67	1989	1989	NUM
ftr-1851	2188	68	was	be	AUX
ftr-1851	2188	69	the	the	DET
ftr-1851	2188	70	latest	late	ADJ
ftr-1851	2188	71	taxable	taxable	ADJ
ftr-1851	2188	72	year	year	NOUN
ftr-1851	2188	73	for	for	ADP
ftr-1851	2188	74	which	which	PRON
ftr-1851	2188	75	the	the	DET
ftr-1851	2188	76	united	united	PROPN
ftr-1851	2188	77	states	states	PROPN
ftr-1851	2188	78	could	could	AUX
ftr-1851	2188	79	file	file	VERB
ftr-1851	2188	80	a	a	DET
ftr-1851	2188	81	claim	claim	NOUN
ftr-1851	2188	82	in	in	ADP
ftr-1851	2188	83	the	the	DET
ftr-1851	2188	84	bankruptcy	bankruptcy	NOUN
ftr-1851	2188	85	proceeding	proceeding	NOUN
ftr-1851	2188	86	.	.	PUNCT
ftr-1851	2189	1	second	second	ADV
ftr-1851	2189	2	,	,	PUNCT
ftr-1851	2189	3	the	the	DET
ftr-1851	2189	4	court	court	NOUN
ftr-1851	2189	5	held	hold	VERB
ftr-1851	2189	6	that	that	SCONJ
ftr-1851	2189	7	the	the	DET
ftr-1851	2189	8	partner	partner	NOUN
ftr-1851	2189	9	's	's	PART
ftr-1851	2189	10	share	share	NOUN
ftr-1851	2189	11	of	of	ADP
ftr-1851	2189	12	partnership	partnership	NOUN
ftr-1851	2189	13	losses	loss	NOUN
ftr-1851	2189	14	was	be	AUX
ftr-1851	2189	15	a	a	DET
ftr-1851	2189	16	partnership	partnership	NOUN
ftr-1851	2189	17	item	item	NOUN
ftr-1851	2189	18	that	that	PRON
ftr-1851	2189	19	could	could	AUX
ftr-1851	2189	20	not	not	PART
ftr-1851	2189	21	be	be	AUX
ftr-1851	2189	22	determined	determine	VERB
ftr-1851	2189	23	without	without	ADP
ftr-1851	2189	24	a	a	DET
ftr-1851	2189	25	partnership	partnership	NOUN
ftr-1851	2189	26	-	-	PUNCT
ftr-1851	2189	27	level	level	NOUN
ftr-1851	2189	28	proceeding	proceeding	NOUN
ftr-1851	2189	29	even	even	ADV
ftr-1851	2189	30	though	though	SCONJ
ftr-1851	2189	31	the	the	DET
ftr-1851	2189	32	allocation	allocation	NOUN
ftr-1851	2189	33	of	of	ADP
ftr-1851	2189	34	the	the	DET
ftr-1851	2189	35	distributive	distributive	ADJ
ftr-1851	2189	36	share	share	NOUN
ftr-1851	2189	37	of	of	ADP
ftr-1851	2189	38	losses	loss	NOUN
ftr-1851	2189	39	between	between	ADP
ftr-1851	2189	40	the	the	DET
ftr-1851	2189	41	bankrupt	bankrupt	ADJ
ftr-1851	2189	42	partner	partner	NOUN
ftr-1851	2189	43	and	and	CCONJ
ftr-1851	2189	44	his	his	PRON
ftr-1851	2189	45	bankruptcy	bankruptcy	NOUN
ftr-1851	2189	46	estate	estate	NOUN
ftr-1851	2189	47	did	do	AUX
ftr-1851	2189	48	not	not	PART
ftr-1851	2189	49	affect	affect	VERB
ftr-1851	2189	50	other	other	ADJ
ftr-1851	2189	51	partners	partner	NOUN
ftr-1851	2189	52	.	.	PUNCT
ftr-1851	2190	1	the	the	DET
ftr-1851	2190	2	holding	holding	NOUN
ftr-1851	2190	3	was	be	AUX
ftr-1851	2190	4	grounded	ground	VERB
ftr-1851	2190	5	on	on	ADP
ftr-1851	2190	6	the	the	DET
ftr-1851	2190	7	idea	idea	NOUN
ftr-1851	2190	8	that	that	SCONJ
ftr-1851	2190	9	regardless	regardless	ADV
ftr-1851	2190	10	of	of	ADP
ftr-1851	2190	11	whether	whether	SCONJ
ftr-1851	2190	12	the	the	DET
ftr-1851	2190	13	items	item	NOUN
ftr-1851	2190	14	were	be	AUX
ftr-1851	2190	15	properly	properly	ADV
ftr-1851	2190	16	the	the	DET
ftr-1851	2190	17	bankrupt	bankrupt	ADJ
ftr-1851	2190	18	partner	partner	NOUN
ftr-1851	2190	19	's	's	PART
ftr-1851	2190	20	or	or	CCONJ
ftr-1851	2190	21	the	the	DET
ftr-1851	2190	22	bankruptcy	bankruptcy	NOUN
ftr-1851	2190	23	estate	estate	NOUN
ftr-1851	2190	24	's	's	PART
ftr-1851	2190	25	,	,	PUNCT
ftr-1851	2190	26	the	the	DET
ftr-1851	2190	27	partnership	partnership	NOUN
ftr-1851	2190	28	return	return	NOUN
ftr-1851	2190	29	was	be	AUX
ftr-1851	2190	30	required	require	VERB
ftr-1851	2190	31	to	to	PART
ftr-1851	2190	32	show	show	VERB
ftr-1851	2190	33	the	the	DET
ftr-1851	2190	34	allocation	allocation	NOUN
ftr-1851	2190	35	and	and	CCONJ
ftr-1851	2190	36	the	the	DET
ftr-1851	2190	37	allocation	allocation	NOUN
ftr-1851	2190	38	is	be	AUX
ftr-1851	2190	39	a	a	DET
ftr-1851	2190	40	partnership	partnership	NOUN
ftr-1851	2190	41	item	item	NOUN
ftr-1851	2190	42	that	that	PRON
ftr-1851	2190	43	can	can	AUX
ftr-1851	2190	44	be	be	AUX
ftr-1851	2190	45	challenged	challenge	VERB
ftr-1851	2190	46	only	only	ADV
ftr-1851	2190	47	in	in	ADP
ftr-1851	2190	48	a	a	DET
ftr-1851	2190	49	partnership	partnership	NOUN
ftr-1851	2190	50	-	-	PUNCT
ftr-1851	2190	51	level	level	NOUN
ftr-1851	2190	52	proceeding	proceeding	NOUN
ftr-1851	2190	53	,	,	PUNCT
ftr-1851	2190	54	even	even	ADV
ftr-1851	2190	55	if	if	SCONJ
ftr-1851	2190	56	there	there	PRON
ftr-1851	2190	57	might	might	AUX
ftr-1851	2190	58	be	be	AUX
ftr-1851	2190	59	"	"	PUNCT
ftr-1851	2190	60	sound	sound	ADJ
ftr-1851	2190	61	policy	policy	NOUN
ftr-1851	2190	62	reasons	reason	NOUN
ftr-1851	2190	63	for	for	ADP
ftr-1851	2190	64	not	not	PART
ftr-1851	2190	65	requiring	require	VERB
ftr-1851	2190	66	a	a	DET
ftr-1851	2190	67	full	full	ADV
ftr-1851	2190	68	-	-	PUNCT
ftr-1851	2190	69	blown	blow	VERB
ftr-1851	2190	70	partnership	partnership	NOUN
ftr-1851	2190	71	-	-	PUNCT
ftr-1851	2190	72	level	level	NOUN
ftr-1851	2190	73	proceeding	proceeding	NOUN
ftr-1851	2190	74	when	when	SCONJ
ftr-1851	2190	75	an	an	DET
ftr-1851	2190	76	alleged	allege	VERB
ftr-1851	2190	77	error	error	NOUN
ftr-1851	2190	78	in	in	ADP
ftr-1851	2190	79	one	one	NUM
ftr-1851	2190	80	partner	partner	NOUN
ftr-1851	2190	81	's	's	PART
ftr-1851	2190	82	return	return	NOUN
ftr-1851	2190	83	affects	affect	VERB
ftr-1851	2190	84	only	only	ADV
ftr-1851	2190	85	one	one	NUM
ftr-1851	2190	86	other	other	ADJ
ftr-1851	2190	87	taxpayer	taxpayer	NOUN
ftr-1851	2190	88	rather	rather	ADV
ftr-1851	2190	89	than	than	ADP
ftr-1851	2190	90	all	all	DET
ftr-1851	2190	91	the	the	DET
ftr-1851	2190	92	partners	partner	NOUN
ftr-1851	2190	93	.	.	PUNCT
ftr-1851	2190	94	"	"	PUNCT
ftr-1851	2191	1	g.	g.	PROPN
ftr-1851	2191	2	miscellaneous	miscellaneous	ADJ
ftr-1851	2191	3	1	1	NUM
ftr-1851	2191	4	.	.	X
ftr-1851	2191	5	four	four	NUM
ftr-1851	2191	6	-	-	PUNCT
ftr-1851	2191	7	year	year	NOUN
ftr-1851	2191	8	spread	spread	NOUN
ftr-1851	2191	9	for	for	ADP
ftr-1851	2191	10	short	short	ADJ
ftr-1851	2191	11	-	-	PUNCT
ftr-1851	2191	12	year	year	NOUN
ftr-1851	2191	13	income	income	NOUN
ftr-1851	2191	14	occasioned	occasion	VERB
ftr-1851	2191	15	by	by	ADP
ftr-1851	2191	16	a	a	DET
ftr-1851	2191	17	change	change	NOUN
ftr-1851	2191	18	in	in	ADP
ftr-1851	2191	19	the	the	DET
ftr-1851	2191	20	annual	annual	ADJ
ftr-1851	2191	21	accounting	accounting	NOUN
ftr-1851	2191	22	period	period	NOUN
ftr-1851	2191	23	to	to	ADP
ftr-1851	2191	24	the	the	DET
ftr-1851	2191	25	calendar	calendar	NOUN
ftr-1851	2191	26	year	year	NOUN
ftr-1851	2191	27	during	during	ADP
ftr-1851	2191	28	a	a	DET
ftr-1851	2191	29	transition	transition	NOUN
ftr-1851	2191	30	period	period	NOUN
ftr-1851	2191	31	.	.	PUNCT
ftr-1851	2192	1	rev	rev	PROPN
ftr-1851	2192	2	.	.	PROPN
ftr-1851	2192	3	proc	proc	PROPN
ftr-1851	2192	4	.	.	PUNCT
ftr-1851	2193	1	2003	2003	NUM
ftr-1851	2193	2	-	-	SYM
ftr-1851	2193	3	79,2003	79,2003	NUM
ftr-1851	2193	4	-	-	PUNCT
ftr-1851	2193	5	45	45	NUM
ftr-1851	2193	6	i.r.b	i.r.b	NOUN
ftr-1851	2193	7	.	.	PUNCT
ftr-1851	2194	1	1036	1036	NUM
ftr-1851	2194	2	(	(	PUNCT
ftr-1851	2194	3	11/10/03	11/10/03	PROPN
ftr-1851	2194	4	)	)	PUNCT
ftr-1851	2194	5	.	.	PUNCT
ftr-1851	2195	1	rev	rev	PROPN
ftr-1851	2195	2	.	.	PROPN
ftr-1851	2195	3	proc	proc	PROPN
ftr-1851	2195	4	.	.	PUNCT
ftr-1851	2196	1	2002	2002	NUM
ftr-1851	2196	2	-	-	SYM
ftr-1851	2196	3	38	38	NUM
ftr-1851	2196	4	,	,	PUNCT
ftr-1851	2196	5	2002	2002	NUM
ftr-1851	2196	6	-	-	SYM
ftr-1851	2196	7	1	1	NUM
ftr-1851	2196	8	c.b	c.b	PROPN
ftr-1851	2196	9	.	.	PROPN
ftr-1851	2196	10	1037	1037	NUM
ftr-1851	2196	11	,	,	PUNCT
ftr-1851	2196	12	and	and	CCONJ
ftr-1851	2196	13	rev	rev	PROPN
ftr-1851	2196	14	.	.	PROPN
ftr-1851	2196	15	proc	proc	PROPN
ftr-1851	2196	16	.	.	PUNCT
ftr-1851	2197	1	2002	2002	NUM
ftr-1851	2197	2	-	-	SYM
ftr-1851	2197	3	39	39	NUM
ftr-1851	2197	4	,	,	PUNCT
ftr-1851	2197	5	2002	2002	NUM
ftr-1851	2197	6	-	-	SYM
ftr-1851	2197	7	1	1	NUM
ftr-1851	2197	8	c.b	c.b	PROPN
ftr-1851	2197	9	.	.	PROPN
ftr-1851	2197	10	1046	1046	NUM
ftr-1851	2197	11	,	,	PUNCT
ftr-1851	2197	12	provide	provide	VERB
ftr-1851	2197	13	procedures	procedure	NOUN
ftr-1851	2197	14	for	for	SCONJ
ftr-1851	2197	15	a	a	DET
ftr-1851	2197	16	partnership	partnership	NOUN
ftr-1851	2197	17	to	to	PART
ftr-1851	2197	18	change	change	VERB
ftr-1851	2197	19	its	its	PRON
ftr-1851	2197	20	annual	annual	ADJ
ftr-1851	2197	21	accounting	accounting	NOUN
ftr-1851	2197	22	period	period	NOUN
ftr-1851	2197	23	if	if	SCONJ
ftr-1851	2197	24	its	its	PRON
ftr-1851	2197	25	current	current	ADJ
ftr-1851	2197	26	taxable	taxable	ADJ
ftr-1851	2197	27	year	year	NOUN
ftr-1851	2197	28	no	no	ADV
ftr-1851	2197	29	longer	long	ADV
ftr-1851	2197	30	qualifies	qualify	VERB
ftr-1851	2197	31	as	as	ADP
ftr-1851	2197	32	a	a	DET
ftr-1851	2197	33	natural	natural	ADJ
ftr-1851	2197	34	business	business	NOUN
ftr-1851	2197	35	year	year	NOUN
ftr-1851	2197	36	.	.	PUNCT
ftr-1851	2198	1	this	this	DET
ftr-1851	2198	2	new	new	ADJ
ftr-1851	2198	3	revenue	revenue	NOUN
ftr-1851	2198	4	procedure	procedure	NOUN
ftr-1851	2198	5	provides	provide	VERB
ftr-1851	2198	6	procedures	procedure	NOUN
ftr-1851	2198	7	under	under	ADP
ftr-1851	2198	8	which	which	PRON
ftr-1851	2198	9	a	a	DET
ftr-1851	2198	10	partner	partner	NOUN
ftr-1851	2198	11	in	in	ADP
ftr-1851	2198	12	such	such	DET
ftr-1851	2198	13	a	a	DET
ftr-1851	2198	14	partnership	partnership	NOUN
ftr-1851	2198	15	may	may	AUX
ftr-1851	2198	16	elect	elect	VERB
ftr-1851	2198	17	to	to	PART
ftr-1851	2198	18	take	take	VERB
ftr-1851	2198	19	into	into	ADP
ftr-1851	2198	20	account	account	NOUN
ftr-1851	2198	21	ratably	ratably	ADV
ftr-1851	2198	22	over	over	ADP
ftr-1851	2198	23	four	four	NUM
ftr-1851	2198	24	taxable	taxable	ADJ
ftr-1851	2198	25	years	year	NOUN
ftr-1851	2198	26	the	the	DET
ftr-1851	2198	27	partner	partner	NOUN
ftr-1851	2198	28	's	's	PART
ftr-1851	2198	29	share	share	NOUN
ftr-1851	2198	30	of	of	ADP
ftr-1851	2198	31	income	income	NOUN
ftr-1851	2198	32	from	from	ADP
ftr-1851	2198	33	the	the	DET
ftr-1851	2198	34	partnership	partnership	NOUN
ftr-1851	2198	35	that	that	PRON
ftr-1851	2198	36	is	be	AUX
ftr-1851	2198	37	attributable	attributable	ADJ
ftr-1851	2198	38	to	to	ADP
ftr-1851	2198	39	the	the	DET
ftr-1851	2198	40	short	short	ADJ
ftr-1851	2198	41	taxable	taxable	ADJ
ftr-1851	2198	42	year	year	NOUN
ftr-1851	2198	43	ending	end	VERB
ftr-1851	2198	44	on	on	ADP
ftr-1851	2198	45	or	or	CCONJ
ftr-1851	2198	46	after	after	ADP
ftr-1851	2198	47	may	may	PROPN
ftr-1851	2198	48	10	10	NUM
ftr-1851	2198	49	,	,	PUNCT
ftr-1851	2198	50	2002	2002	NUM
ftr-1851	2198	51	,	,	PUNCT
ftr-1851	2198	52	but	but	CCONJ
ftr-1851	2198	53	before	before	ADP
ftr-1851	2198	54	june	june	PROPN
ftr-1851	2198	55	1	1	NUM
ftr-1851	2198	56	,	,	PUNCT
ftr-1851	2198	57	2004	2004	NUM
ftr-1851	2198	58	.	.	PUNCT
ftr-1851	2199	1	viii	viii	PROPN
ftr-1851	2199	2	.	.	PUNCT
ftr-1851	2200	1	tax	tax	NOUN
ftr-1851	2200	2	shelters	shelter	NOUN
ftr-1851	2200	3	a.	a.	NOUN
ftr-1851	2200	4	tax	tax	NOUN
ftr-1851	2200	5	shelter	shelter	NOUN
ftr-1851	2200	6	cases	case	NOUN
ftr-1851	2200	7	1	1	NUM
ftr-1851	2200	8	.	.	PUNCT
ftr-1851	2200	9	tax	tax	NOUN
ftr-1851	2200	10	shelter	shelter	NOUN
ftr-1851	2200	11	benefits	benefit	NOUN
ftr-1851	2200	12	from	from	ADP
ftr-1851	2200	13	§	§	PROPN
ftr-1851	2200	14	453	453	NUM
ftr-1851	2200	15	contingent	contingent	NOUN
ftr-1851	2200	16	sale	sale	NOUN
ftr-1851	2200	17	partnership	partnership	NOUN
ftr-1851	2200	18	tax	tax	NOUN
ftr-1851	2200	19	shelter	shelter	NOUN
ftr-1851	2200	20	not	not	PART
ftr-1851	2200	21	allowed	allow	VERB
ftr-1851	2200	22	because	because	SCONJ
ftr-1851	2200	23	the	the	DET
ftr-1851	2200	24	tax	tax	NOUN
ftr-1851	2200	25	shelter	shelter	NOUN
ftr-1851	2200	26	is	be	AUX
ftr-1851	2200	27	a	a	DET
ftr-1851	2200	28	sham	sham	NOUN
ftr-1851	2200	29	and	and	CCONJ
ftr-1851	2200	30	"	"	PUNCT
ftr-1851	2200	31	serves	serve	VERB
ftr-1851	2200	32	no	no	DET
ftr-1851	2200	33	economic	economic	ADJ
ftr-1851	2200	34	purpose	purpose	NOUN
ftr-1851	2200	35	other	other	ADJ
ftr-1851	2200	36	than	than	ADP
ftr-1851	2200	37	tax	tax	NOUN
ftr-1851	2200	38	savings	saving	NOUN
ftr-1851	2200	39	.	.	PUNCT
ftr-1851	2200	40	"	"	PUNCT
ftr-1851	2201	1	merrill	merrill	PROPN
ftr-1851	2201	2	lynch	lynch	PROPN
ftr-1851	2201	3	's	's	PART
ftr-1851	2201	4	persistence	persistence	NOUN
ftr-1851	2201	5	overcomes	overcome	VERB
ftr-1851	2201	6	initial	initial	ADJ
ftr-1851	2201	7	doubts	doubt	NOUN
ftr-1851	2201	8	of	of	ADP
ftr-1851	2201	9	tax	tax	NOUN
ftr-1851	2201	10	department	department	PROPN
ftr-1851	2201	11	.	.	PUNCT
ftr-1851	2202	1	acm	acm	PROPN
ftr-1851	2202	2	partnership	partnership	PROPN
ftr-1851	2202	3	v.	v.	PROPN
ftr-1851	2202	4	commissioner	commissioner	PROPN
ftr-1851	2202	5	,	,	PUNCT
ftr-1851	2202	6	t.c	t.c	PROPN
ftr-1851	2202	7	.	.	PROPN
ftr-1851	2202	8	memo	memo	NOUN
ftr-1851	2202	9	.	.	PUNCT
ftr-1851	2203	1	1997	1997	NUM
ftr-1851	2203	2	-	-	SYM
ftr-1851	2203	3	115	115	NUM
ftr-1851	2203	4	(	(	PUNCT
ftr-1851	2203	5	3/5/97	3/5/97	NUM
ftr-1851	2203	6	)	)	PUNCT
ftr-1851	2203	7	affid	affid	ADJ
ftr-1851	2203	8	in	in	ADP
ftr-1851	2203	9	part	part	NOUN
ftr-1851	2203	10	,	,	PUNCT
ftr-1851	2203	11	rev'd	rev'd	VERB
ftr-1851	2203	12	in	in	ADP
ftr-1851	2203	13	part	part	NOUN
ftr-1851	2203	14	,	,	PUNCT
ftr-1851	2203	15	157	157	NUM
ftr-1851	2203	16	f.3d	f.3d	NUM
ftr-1851	2203	17	231	231	NUM
ftr-1851	2203	18	,	,	PUNCT
ftr-1851	2203	19	82	82	NUM
ftr-1851	2203	20	a.f.t.r.2d98	a.f.t.r.2d98	NOUN
ftr-1851	2203	21	-	-	PUNCT
ftr-1851	2203	22	6682	6682	NUM
ftr-1851	2203	23	,	,	PUNCT
ftr-1851	2203	24	98	98	NUM
ftr-1851	2203	25	-	-	SYM
ftr-1851	2203	26	2	2	NUM
ftr-1851	2203	27	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2203	28	.	.	PROPN
ftr-1851	2204	1	50,790	50,790	NUM
ftr-1851	2204	2	(	(	PUNCT
ftr-1851	2204	3	3d	3d	NUM
ftr-1851	2204	4	cir	cir	NOUN
ftr-1851	2204	5	.	.	PUNCT
ftr-1851	2205	1	10/13/98	10/13/98	NUM
ftr-1851	2205	2	)	)	PUNCT
ftr-1851	2205	3	(	(	PUNCT
ftr-1851	2205	4	2	2	NUM
ftr-1851	2205	5	-	-	SYM
ftr-1851	2205	6	1	1	NUM
ftr-1851	2205	7	)	)	PUNCT
ftr-1851	2205	8	,	,	PUNCT
ftr-1851	2205	9	cert	cert	PROPN
ftr-1851	2205	10	.	.	PUNCT
ftr-1851	2206	1	denied	deny	VERB
ftr-1851	2206	2	,	,	PUNCT
ftr-1851	2206	3	526	526	NUM
ftr-1851	2206	4	u.s	u.s	PROPN
ftr-1851	2206	5	.	.	PROPN
ftr-1851	2206	6	1017	1017	NUM
ftr-1851	2206	7	(	(	PUNCT
ftr-1851	2206	8	3/22/99	3/22/99	NUM
ftr-1851	2206	9	)	)	PUNCT
ftr-1851	2206	10	.	.	PUNCT
ftr-1851	2207	1	judge	judge	PROPN
ftr-1851	2207	2	laro	laro	PROPN
ftr-1851	2207	3	found	find	VERB
ftr-1851	2207	4	a	a	DET
ftr-1851	2207	5	§	§	ADJ
ftr-1851	2207	6	453	453	NUM
ftr-1851	2207	7	contingent	contingent	NOUN
ftr-1851	2207	8	sale	sale	NOUN
ftr-1851	2207	9	partnership	partnership	NOUN
ftr-1851	2207	10	tax	tax	NOUN
ftr-1851	2207	11	shelter	shelter	NOUN
ftr-1851	2207	12	to	to	PART
ftr-1851	2207	13	be	be	AUX
ftr-1851	2207	14	a	a	DET
ftr-1851	2207	15	prearranged	prearrange	VERB
ftr-1851	2207	16	sham	sham	NOUN
ftr-1851	2207	17	,	,	PUNCT
ftr-1851	2207	18	"	"	PUNCT
ftr-1851	2207	19	tax	tax	NOUN
ftr-1851	2207	20	-	-	PUNCT
ftr-1851	2207	21	driven	drive	VERB
ftr-1851	2207	22	and	and	CCONJ
ftr-1851	2207	23	devoid	devoid	ADJ
ftr-1851	2207	24	of	of	ADP
ftr-1851	2207	25	economic	economic	ADJ
ftr-1851	2207	26	purpose	purpose	NOUN
ftr-1851	2207	27	,	,	PUNCT
ftr-1851	2207	28	"	"	PUNCT
ftr-1851	2207	29	and	and	CCONJ
ftr-1851	2207	30	"	"	PUNCT
ftr-1851	2207	31	serv[ing	serv[e	VERB
ftr-1851	2207	32	]	]	PUNCT
ftr-1851	2207	33	no	no	DET
ftr-1851	2207	34	economic	economic	ADJ
ftr-1851	2207	35	purpose	purpose	NOUN
ftr-1851	2207	36	other	other	ADJ
ftr-1851	2207	37	than	than	ADP
ftr-1851	2207	38	tax	tax	NOUN
ftr-1851	2207	39	savings	saving	NOUN
ftr-1851	2207	40	,	,	PUNCT
ftr-1851	2207	41	"	"	PUNCT
ftr-1851	2207	42	following	follow	VERB
ftr-1851	2207	43	goldstein	goldstein	PROPN
ftr-1851	2207	44	v.	v.	PROPN
ftr-1851	2207	45	commissioner	commissioner	PROPN
ftr-1851	2207	46	,	,	PUNCT
ftr-1851	2207	47	364	364	NUM
ftr-1851	2207	48	f.2d	f.2d	SYM
ftr-1851	2207	49	734	734	NUM
ftr-1851	2207	50	(	(	PUNCT
ftr-1851	2207	51	2d	2d	NUM
ftr-1851	2207	52	cir	cir	NOUN
ftr-1851	2207	53	.	.	PROPN
ftr-1851	2207	54	1966	1966	NUM
ftr-1851	2207	55	)	)	PUNCT
ftr-1851	2207	56	,	,	PUNCT
ftr-1851	2207	57	cert	cert	PROPN
ftr-1851	2207	58	.	.	PUNCT
ftr-1851	2208	1	denied	deny	VERB
ftr-1851	2208	2	,	,	PUNCT
ftr-1851	2208	3	385	385	NUM
ftr-1851	2208	4	u.s	u.s	PROPN
ftr-1851	2208	5	.	.	PROPN
ftr-1851	2208	6	1005	1005	NUM
ftr-1851	2208	7	(	(	PUNCT
ftr-1851	2208	8	1967	1967	NUM
ftr-1851	2208	9	)	)	PUNCT
ftr-1851	2208	10	.	.	PUNCT
ftr-1851	2209	1	under	under	ADP
ftr-1851	2209	2	the	the	DET
ftr-1851	2209	3	scheme	scheme	NOUN
ftr-1851	2209	4	to	to	PART
ftr-1851	2209	5	shelter	shelter	VERB
ftr-1851	2209	6	colgate	colgate	PROPN
ftr-1851	2209	7	's	's	PART
ftr-1851	2209	8	$	$	SYM
ftr-1851	2209	9	105	105	NUM
ftr-1851	2209	10	million	million	NUM
ftr-1851	2209	11	1988	1988	NUM
ftr-1851	2209	12	capital	capital	NOUN
ftr-1851	2209	13	gain	gain	NOUN
ftr-1851	2209	14	,	,	PUNCT
ftr-1851	2209	15	a	a	DET
ftr-1851	2209	16	partnership	partnership	NOUN
ftr-1851	2209	17	was	be	AUX
ftr-1851	2209	18	formed	form	VERB
ftr-1851	2209	19	in	in	ADP
ftr-1851	2209	20	1989	1989	NUM
ftr-1851	2209	21	;	;	PUNCT
ftr-1851	2209	22	its	its	PRON
ftr-1851	2209	23	three	three	NUM
ftr-1851	2209	24	partners	partner	NOUN
ftr-1851	2209	25	were	be	AUX
ftr-1851	2209	26	affiliates	affiliate	NOUN
ftr-1851	2209	27	of	of	ADP
ftr-1851	2209	28	(	(	PUNCT
ftr-1851	2209	29	a	a	X
ftr-1851	2209	30	)	)	PUNCT
ftr-1851	2209	31	a	a	DET
ftr-1851	2209	32	foreign	foreign	ADJ
ftr-1851	2209	33	bank	bank	NOUN
ftr-1851	2209	34	(	(	PUNCT
ftr-1851	2209	35	about	about	ADP
ftr-1851	2209	36	[	[	X
ftr-1851	2209	37	vol6	vol6	PROPN
ftr-1851	2209	38	:	:	PUNCT
ftr-1851	2209	39	sl	sl	VERB
ftr-1851	2209	40	recent	recent	ADJ
ftr-1851	2209	41	developments	development	NOUN
ftr-1851	2209	42	in	in	ADP
ftr-1851	2209	43	federal	federal	ADJ
ftr-1851	2209	44	income	income	NOUN
ftr-1851	2209	45	taxation	taxation	NOUN
ftr-1851	2209	46	90	90	NUM
ftr-1851	2209	47	%	%	NOUN
ftr-1851	2209	48	)	)	PUNCT
ftr-1851	2209	49	,	,	PUNCT
ftr-1851	2209	50	(	(	PUNCT
ftr-1851	2209	51	b	b	X
ftr-1851	2209	52	)	)	PUNCT
ftr-1851	2209	53	colgate	colgate	NOUN
ftr-1851	2209	54	(	(	PUNCT
ftr-1851	2209	55	about	about	ADV
ftr-1851	2209	56	9	9	NUM
ftr-1851	2209	57	%	%	NOUN
ftr-1851	2209	58	)	)	PUNCT
ftr-1851	2209	59	,	,	PUNCT
ftr-1851	2209	60	and	and	CCONJ
ftr-1851	2209	61	(	(	PUNCT
ftr-1851	2209	62	c	c	X
ftr-1851	2209	63	)	)	PUNCT
ftr-1851	2209	64	merrill	merrill	NOUN
ftr-1851	2209	65	lynch	lynch	PROPN
ftr-1851	2209	66	(	(	PUNCT
ftr-1851	2209	67	about	about	ADV
ftr-1851	2209	68	1	1	NUM
ftr-1851	2209	69	%	%	NOUN
ftr-1851	2209	70	)	)	PUNCT
ftr-1851	2209	71	.	.	PUNCT
ftr-1851	2210	1	a	a	DET
ftr-1851	2210	2	bank	bank	NOUN
ftr-1851	2210	3	note	note	NOUN
ftr-1851	2210	4	was	be	AUX
ftr-1851	2210	5	purchased	purchase	VERB
ftr-1851	2210	6	by	by	ADP
ftr-1851	2210	7	the	the	DET
ftr-1851	2210	8	partnership	partnership	NOUN
ftr-1851	2210	9	and	and	CCONJ
ftr-1851	2210	10	immediately	immediately	ADV
ftr-1851	2210	11	sold	sell	VERB
ftr-1851	2210	12	for	for	ADP
ftr-1851	2210	13	a	a	DET
ftr-1851	2210	14	large	large	ADJ
ftr-1851	2210	15	immediate	immediate	ADJ
ftr-1851	2210	16	payment	payment	NOUN
ftr-1851	2210	17	and	and	CCONJ
ftr-1851	2210	18	much	much	ADV
ftr-1851	2210	19	smaller	small	ADJ
ftr-1851	2210	20	future	future	ADJ
ftr-1851	2210	21	contingent	contingent	NOUN
ftr-1851	2210	22	payments	payment	NOUN
ftr-1851	2210	23	.	.	PUNCT
ftr-1851	2211	1	under	under	ADP
ftr-1851	2211	2	the	the	DET
ftr-1851	2211	3	contingent	contingent	ADJ
ftr-1851	2211	4	payment	payment	NOUN
ftr-1851	2211	5	sale	sale	NOUN
ftr-1851	2211	6	provisions	provision	NOUN
ftr-1851	2211	7	of	of	ADP
ftr-1851	2211	8	the	the	DET
ftr-1851	2211	9	temporary	temporary	ADJ
ftr-1851	2211	10	regulations	regulation	NOUN
ftr-1851	2211	11	[	[	X
ftr-1851	2211	12	§	§	PROPN
ftr-1851	2211	13	15a.453	15a.453	NUM
ftr-1851	2211	14	-	-	SYM
ftr-1851	2211	15	1(c	1(c	NUM
ftr-1851	2211	16	)	)	PUNCT
ftr-1851	2211	17	]	]	PUNCT
ftr-1851	2211	18	the	the	DET
ftr-1851	2211	19	partnership	partnership	NOUN
ftr-1851	2211	20	's	's	PART
ftr-1851	2211	21	basis	basis	NOUN
ftr-1851	2211	22	was	be	AUX
ftr-1851	2211	23	to	to	PART
ftr-1851	2211	24	be	be	AUX
ftr-1851	2211	25	allocated	allocate	VERB
ftr-1851	2211	26	ratably	ratably	ADV
ftr-1851	2211	27	over	over	ADP
ftr-1851	2211	28	the	the	DET
ftr-1851	2211	29	several	several	ADJ
ftr-1851	2211	30	years	year	NOUN
ftr-1851	2211	31	in	in	ADP
ftr-1851	2211	32	which	which	PRON
ftr-1851	2211	33	contingent	contingent	ADJ
ftr-1851	2211	34	payments	payment	NOUN
ftr-1851	2211	35	could	could	AUX
ftr-1851	2211	36	be	be	AUX
ftr-1851	2211	37	made	make	VERB
ftr-1851	2211	38	,	,	PUNCT
ftr-1851	2211	39	resulting	result	VERB
ftr-1851	2211	40	in	in	ADP
ftr-1851	2211	41	a	a	DET
ftr-1851	2211	42	large	large	ADJ
ftr-1851	2211	43	1989	1989	NUM
ftr-1851	2211	44	installment	installment	NOUN
ftr-1851	2211	45	sale	sale	NOUN
ftr-1851	2211	46	gain	gain	NOUN
ftr-1851	2211	47	to	to	ADP
ftr-1851	2211	48	the	the	DET
ftr-1851	2211	49	partnership	partnership	NOUN
ftr-1851	2211	50	.	.	PUNCT
ftr-1851	2212	1	the	the	DET
ftr-1851	2212	2	lion	lion	NOUN
ftr-1851	2212	3	's	's	PART
ftr-1851	2212	4	share	share	NOUN
ftr-1851	2212	5	of	of	ADP
ftr-1851	2212	6	that	that	DET
ftr-1851	2212	7	installment	installment	NOUN
ftr-1851	2212	8	sale	sale	NOUN
ftr-1851	2212	9	gain	gain	NOUN
ftr-1851	2212	10	was	be	AUX
ftr-1851	2212	11	allocated	allocate	VERB
ftr-1851	2212	12	to	to	ADP
ftr-1851	2212	13	the	the	DET
ftr-1851	2212	14	foreign	foreign	ADJ
ftr-1851	2212	15	bank	bank	NOUN
ftr-1851	2212	16	(	(	PUNCT
ftr-1851	2212	17	which	which	PRON
ftr-1851	2212	18	was	be	AUX
ftr-1851	2212	19	not	not	PART
ftr-1851	2212	20	taxable	taxable	ADJ
ftr-1851	2212	21	on	on	ADP
ftr-1851	2212	22	u.s	u.s	PROPN
ftr-1851	2212	23	.	.	PROPN
ftr-1851	2212	24	source	source	NOUN
ftr-1851	2212	25	capital	capital	NOUN
ftr-1851	2212	26	gain	gain	NOUN
ftr-1851	2212	27	)	)	PUNCT
ftr-1851	2212	28	,	,	PUNCT
ftr-1851	2212	29	followed	follow	VERB
ftr-1851	2212	30	by	by	ADP
ftr-1851	2212	31	the	the	DET
ftr-1851	2212	32	redemption	redemption	NOUN
ftr-1851	2212	33	of	of	ADP
ftr-1851	2212	34	the	the	DET
ftr-1851	2212	35	foreign	foreign	ADJ
ftr-1851	2212	36	bank	bank	NOUN
ftr-1851	2212	37	's	's	PART
ftr-1851	2212	38	partnership	partnership	NOUN
ftr-1851	2212	39	interest	interest	NOUN
ftr-1851	2212	40	.	.	PUNCT
ftr-1851	2213	1	this	this	DET
ftr-1851	2213	2	left	leave	VERB
ftr-1851	2213	3	colgate	colgate	PROPN
ftr-1851	2213	4	as	as	ADP
ftr-1851	2213	5	the	the	DET
ftr-1851	2213	6	90	90	NUM
ftr-1851	2213	7	percent	percent	NOUN
ftr-1851	2213	8	partner	partner	NOUN
ftr-1851	2213	9	.	.	PUNCT
ftr-1851	2214	1	in	in	ADP
ftr-1851	2214	2	1991	1991	NUM
ftr-1851	2214	3	,	,	PUNCT
ftr-1851	2214	4	the	the	DET
ftr-1851	2214	5	installment	installment	NOUN
ftr-1851	2214	6	sale	sale	NOUN
ftr-1851	2214	7	obligation	obligation	NOUN
ftr-1851	2214	8	was	be	AUX
ftr-1851	2214	9	sold	sell	VERB
ftr-1851	2214	10	by	by	ADP
ftr-1851	2214	11	the	the	DET
ftr-1851	2214	12	partnership	partnership	NOUN
ftr-1851	2214	13	,	,	PUNCT
ftr-1851	2214	14	triggering	trigger	VERB
ftr-1851	2214	15	about	about	ADP
ftr-1851	2214	16	$	$	SYM
ftr-1851	2214	17	100	100	NUM
ftr-1851	2214	18	million	million	NUM
ftr-1851	2214	19	of	of	ADP
ftr-1851	2214	20	capital	capital	NOUN
ftr-1851	2214	21	losses	loss	NOUN
ftr-1851	2214	22	,	,	PUNCT
ftr-1851	2214	23	which	which	PRON
ftr-1851	2214	24	colgate	colgate	PROPN
ftr-1851	2214	25	attempted	attempt	VERB
ftr-1851	2214	26	to	to	PART
ftr-1851	2214	27	use	use	VERB
ftr-1851	2214	28	to	to	PART
ftr-1851	2214	29	shelter	shelter	VERB
ftr-1851	2214	30	its	its	PRON
ftr-1851	2214	31	1988	1988	NUM
ftr-1851	2214	32	capital	capital	NOUN
ftr-1851	2214	33	gain	gain	NOUN
ftr-1851	2214	34	.	.	PUNCT
ftr-1851	2214	35	0	0	PUNCT
ftr-1851	2215	1	the	the	DET
ftr-1851	2215	2	third	third	ADJ
ftr-1851	2215	3	circuit	circuit	NOUN
ftr-1851	2215	4	affirmed	affirm	VERB
ftr-1851	2215	5	the	the	DET
ftr-1851	2215	6	tax	tax	NOUN
ftr-1851	2215	7	court	court	NOUN
ftr-1851	2215	8	's	's	PART
ftr-1851	2215	9	application	application	NOUN
ftr-1851	2215	10	of	of	ADP
ftr-1851	2215	11	the	the	DET
ftr-1851	2215	12	"	"	PUNCT
ftr-1851	2215	13	economic	economic	ADJ
ftr-1851	2215	14	substance	substance	NOUN
ftr-1851	2215	15	"	"	PUNCT
ftr-1851	2215	16	doctrine	doctrine	NOUN
ftr-1851	2215	17	,	,	PUNCT
ftr-1851	2215	18	which	which	PRON
ftr-1851	2215	19	eliminated	eliminate	VERB
ftr-1851	2215	20	the	the	DET
ftr-1851	2215	21	capital	capital	NOUN
ftr-1851	2215	22	gains	gain	NOUN
ftr-1851	2215	23	and	and	CCONJ
ftr-1851	2215	24	losses	loss	NOUN
ftr-1851	2215	25	attributable	attributable	ADJ
ftr-1851	2215	26	to	to	ADP
ftr-1851	2215	27	acm	acm	PROPN
ftr-1851	2215	28	's	's	PART
ftr-1851	2215	29	application	application	NOUN
ftr-1851	2215	30	of	of	ADP
ftr-1851	2215	31	the	the	DET
ftr-1851	2215	32	ratable	ratable	ADJ
ftr-1851	2215	33	basis	basis	NOUN
ftr-1851	2215	34	recovery	recovery	NOUN
ftr-1851	2215	35	rule	rule	NOUN
ftr-1851	2215	36	of	of	ADP
ftr-1851	2215	37	the	the	DET
ftr-1851	2215	38	contingent	contingent	ADJ
ftr-1851	2215	39	installment	installment	NOUN
ftr-1851	2215	40	sale	sale	NOUN
ftr-1851	2215	41	provisions	provision	NOUN
ftr-1851	2215	42	.	.	PUNCT
ftr-1851	2216	1	the	the	DET
ftr-1851	2216	2	third	third	ADJ
ftr-1851	2216	3	circuit	circuit	NOUN
ftr-1851	2216	4	held	hold	VERB
ftr-1851	2216	5	,	,	PUNCT
ftr-1851	2216	6	however	however	ADV
ftr-1851	2216	7	,	,	PUNCT
ftr-1851	2216	8	that	that	SCONJ
ftr-1851	2216	9	out	out	ADV
ftr-1851	2216	10	-	-	PUNCT
ftr-1851	2216	11	of	of	ADP
ftr-1851	2216	12	-	-	PUNCT
ftr-1851	2216	13	pocket	pocket	NOUN
ftr-1851	2216	14	amounts	amount	NOUN
ftr-1851	2216	15	were	be	AUX
ftr-1851	2216	16	deductible	deductible	ADJ
ftr-1851	2216	17	.	.	PUNCT
ftr-1851	2217	1	2	2	X
ftr-1851	2217	2	.	.	X
ftr-1851	2217	3	judge	judge	PROPN
ftr-1851	2217	4	foley	foley	PROPN
ftr-1851	2217	5	finds	find	VERB
ftr-1851	2217	6	another	another	DET
ftr-1851	2217	7	merrill	merrill	NOUN
ftr-1851	2217	8	lynch	lynch	PROPN
ftr-1851	2217	9	§	§	PROPN
ftr-1851	2217	10	453	453	NUM
ftr-1851	2217	11	partnership	partnership	NOUN
ftr-1851	2217	12	plan	plan	NOUN
ftr-1851	2217	13	does	do	AUX
ftr-1851	2217	14	not	not	PART
ftr-1851	2217	15	work	work	VERB
ftr-1851	2217	16	because	because	SCONJ
ftr-1851	2217	17	,	,	PUNCT
ftr-1851	2217	18	under	under	ADP
ftr-1851	2217	19	the	the	DET
ftr-1851	2217	20	facts	fact	NOUN
ftr-1851	2217	21	,	,	PUNCT
ftr-1851	2217	22	there	there	PRON
ftr-1851	2217	23	was	be	VERB
ftr-1851	2217	24	no	no	DET
ftr-1851	2217	25	partnership	partnership	NOUN
ftr-1851	2217	26	.	.	PUNCT
ftr-1851	2218	1	asa	asa	PROPN
ftr-1851	2218	2	investerings	investering	NOUN
ftr-1851	2218	3	partnership	partnership	PROPN
ftr-1851	2218	4	v.	v.	PROPN
ftr-1851	2218	5	commissioner	commissioner	PROPN
ftr-1851	2218	6	,	,	PUNCT
ftr-1851	2218	7	t.c	t.c	PROPN
ftr-1851	2218	8	.	.	PROPN
ftr-1851	2218	9	memo	memo	NOUN
ftr-1851	2218	10	.	.	PUNCT
ftr-1851	2219	1	1998	1998	NUM
ftr-1851	2219	2	-	-	SYM
ftr-1851	2219	3	305	305	NUM
ftr-1851	2219	4	(	(	PUNCT
ftr-1851	2219	5	8/20/98	8/20/98	NUM
ftr-1851	2219	6	)	)	PUNCT
ftr-1851	2219	7	.	.	PUNCT
ftr-1851	2220	1	in	in	ADP
ftr-1851	2220	2	another	another	DET
ftr-1851	2220	3	merrill	merrill	NOUN
ftr-1851	2220	4	lynch	lynch	PROPN
ftr-1851	2220	5	§	§	PROPN
ftr-1851	2220	6	453	453	NUM
ftr-1851	2220	7	partnership	partnership	NOUN
ftr-1851	2220	8	plan	plan	NOUN
ftr-1851	2220	9	to	to	PART
ftr-1851	2220	10	create	create	VERB
ftr-1851	2220	11	capital	capital	NOUN
ftr-1851	2220	12	losses	loss	NOUN
ftr-1851	2220	13	to	to	PART
ftr-1851	2220	14	shelter	shelter	VERB
ftr-1851	2220	15	earlier	early	ADJ
ftr-1851	2220	16	capital	capital	NOUN
ftr-1851	2220	17	gains	gain	NOUN
ftr-1851	2220	18	,	,	PUNCT
ftr-1851	2220	19	alliedsignal	alliedsignal	PROPN
ftr-1851	2220	20	lost	lose	VERB
ftr-1851	2220	21	when	when	SCONJ
ftr-1851	2220	22	judge	judge	PROPN
ftr-1851	2220	23	foley	foley	PROPN
ftr-1851	2220	24	held	hold	VERB
ftr-1851	2220	25	that	that	SCONJ
ftr-1851	2220	26	the	the	DET
ftr-1851	2220	27	parties	party	NOUN
ftr-1851	2220	28	to	to	ADP
ftr-1851	2220	29	the	the	DET
ftr-1851	2220	30	partnership	partnership	NOUN
ftr-1851	2220	31	agreement	agreement	NOUN
ftr-1851	2220	32	did	do	AUX
ftr-1851	2220	33	not	not	PART
ftr-1851	2220	34	join	join	VERB
ftr-1851	2220	35	together	together	ADV
ftr-1851	2220	36	for	for	ADP
ftr-1851	2220	37	a	a	DET
ftr-1851	2220	38	common	common	ADJ
ftr-1851	2220	39	purpose	purpose	NOUN
ftr-1851	2220	40	of	of	ADP
ftr-1851	2220	41	investing	invest	VERB
ftr-1851	2220	42	in	in	ADP
ftr-1851	2220	43	interest	interest	NOUN
ftr-1851	2220	44	-	-	PUNCT
ftr-1851	2220	45	bearing	bear	VERB
ftr-1851	2220	46	instruments	instrument	NOUN
ftr-1851	2220	47	,	,	PUNCT
ftr-1851	2220	48	and	and	CCONJ
ftr-1851	2220	49	they	they	PRON
ftr-1851	2220	50	did	do	AUX
ftr-1851	2220	51	not	not	PART
ftr-1851	2220	52	share	share	VERB
ftr-1851	2220	53	profits	profit	NOUN
ftr-1851	2220	54	and	and	CCONJ
ftr-1851	2220	55	losses	loss	NOUN
ftr-1851	2220	56	.	.	PUNCT
ftr-1851	2221	1	a.	a.	PROPN
ftr-1851	2221	2	affirmed	affirmed	PROPN
ftr-1851	2221	3	,	,	PUNCT
ftr-1851	2221	4	asa	asa	PROPN
ftr-1851	2221	5	investerings	investering	NOUN
ftr-1851	2221	6	partnership	partnership	PROPN
ftr-1851	2221	7	v.	v.	PROPN
ftr-1851	2221	8	commissioner	commissioner	PROPN
ftr-1851	2221	9	,	,	PUNCT
ftr-1851	2221	10	201	201	NUM
ftr-1851	2221	11	f.3d	f.3d	NUM
ftr-1851	2221	12	505,85	505,85	NUM
ftr-1851	2221	13	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2221	14	2000	2000	NUM
ftr-1851	2221	15	-	-	SYM
ftr-1851	2221	16	675,2000	675,2000	NUM
ftr-1851	2221	17	-	-	PUNCT
ftr-1851	2221	18	1	1	NUM
ftr-1851	2221	19	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2221	20	.	.	PROPN
ftr-1851	2222	1	50,185	50,185	NUM
ftr-1851	2222	2	(	(	PUNCT
ftr-1851	2222	3	d.c	d.c	PROPN
ftr-1851	2222	4	.	.	PROPN
ftr-1851	2222	5	cir	cir	PROPN
ftr-1851	2222	6	.	.	PUNCT
ftr-1851	2223	1	2/1/00	2/1/00	NUM
ftr-1851	2223	2	)	)	PUNCT
ftr-1851	2223	3	,	,	PUNCT
ftr-1851	2224	1	cert	cert	PROPN
ftr-1851	2224	2	.	.	PUNCT
ftr-1851	2225	1	denied	deny	VERB
ftr-1851	2225	2	,	,	PUNCT
ftr-1851	2226	1	531	531	NUM
ftr-1851	2226	2	u.s	u.s	PROPN
ftr-1851	2226	3	.	.	PROPN
ftr-1851	2226	4	871	871	NUM
ftr-1851	2226	5	(	(	PUNCT
ftr-1851	2226	6	10/2/00	10/2/00	NUM
ftr-1851	2226	7	)	)	PUNCT
ftr-1851	2226	8	.	.	PUNCT
ftr-1851	2227	1	the	the	DET
ftr-1851	2227	2	d.c	d.c	PROPN
ftr-1851	2227	3	.	.	PROPN
ftr-1851	2227	4	circuit	circuit	PROPN
ftr-1851	2227	5	's	's	PART
ftr-1851	2227	6	opinion	opinion	NOUN
ftr-1851	2227	7	noted	note	VERB
ftr-1851	2227	8	that	that	SCONJ
ftr-1851	2227	9	it	it	PRON
ftr-1851	2227	10	disagreed	disagree	VERB
ftr-1851	2227	11	with	with	ADP
ftr-1851	2227	12	the	the	DET
ftr-1851	2227	13	tax	tax	NOUN
ftr-1851	2227	14	court	court	NOUN
ftr-1851	2227	15	's	's	PART
ftr-1851	2227	16	statements	statement	NOUN
ftr-1851	2227	17	that	that	SCONJ
ftr-1851	2227	18	persons	person	NOUN
ftr-1851	2227	19	with	with	ADP
ftr-1851	2227	20	"	"	PUNCT
ftr-1851	2227	21	divergent	divergent	ADJ
ftr-1851	2227	22	business	business	NOUN
ftr-1851	2227	23	goals	goal	NOUN
ftr-1851	2227	24	"	"	PUNCT
ftr-1851	2227	25	are	be	AUX
ftr-1851	2227	26	precluded	preclude	VERB
ftr-1851	2227	27	from	from	ADP
ftr-1851	2227	28	having	have	VERB
ftr-1851	2227	29	the	the	DET
ftr-1851	2227	30	requisite	requisite	ADJ
ftr-1851	2227	31	intent	intent	NOUN
ftr-1851	2227	32	to	to	PART
ftr-1851	2227	33	form	form	VERB
ftr-1851	2227	34	a	a	DET
ftr-1851	2227	35	partnership	partnership	NOUN
ftr-1851	2227	36	;	;	PUNCT
ftr-1851	2227	37	however	however	ADV
ftr-1851	2227	38	,	,	PUNCT
ftr-1851	2227	39	this	this	DET
ftr-1851	2227	40	view	view	NOUN
ftr-1851	2227	41	was	be	AUX
ftr-1851	2227	42	not	not	PART
ftr-1851	2227	43	essential	essential	ADJ
ftr-1851	2227	44	to	to	ADP
ftr-1851	2227	45	the	the	DET
ftr-1851	2227	46	tax	tax	NOUN
ftr-1851	2227	47	court	court	NOUN
ftr-1851	2227	48	's	's	PART
ftr-1851	2227	49	conclusion	conclusion	NOUN
ftr-1851	2227	50	that	that	SCONJ
ftr-1851	2227	51	the	the	DET
ftr-1851	2227	52	parties	party	NOUN
ftr-1851	2227	53	did	do	AUX
ftr-1851	2227	54	not	not	PART
ftr-1851	2227	55	intend	intend	VERB
ftr-1851	2227	56	to	to	PART
ftr-1851	2227	57	join	join	VERB
ftr-1851	2227	58	together	together	ADV
ftr-1851	2227	59	as	as	SCONJ
ftr-1851	2227	60	partners	partner	NOUN
ftr-1851	2227	61	to	to	PART
ftr-1851	2227	62	conduct	conduct	VERB
ftr-1851	2227	63	business	business	NOUN
ftr-1851	2227	64	activities	activity	NOUN
ftr-1851	2227	65	for	for	ADP
ftr-1851	2227	66	a	a	DET
ftr-1851	2227	67	purpose	purpose	NOUN
ftr-1851	2227	68	other	other	ADJ
ftr-1851	2227	69	than	than	ADP
ftr-1851	2227	70	tax	tax	NOUN
ftr-1851	2227	71	avoidance	avoidance	NOUN
ftr-1851	2227	72	.	.	PUNCT
ftr-1851	2228	1	the	the	DET
ftr-1851	2228	2	court	court	NOUN
ftr-1851	2228	3	held	hold	VERB
ftr-1851	2228	4	that	that	SCONJ
ftr-1851	2228	5	there	there	PRON
ftr-1851	2228	6	was	be	VERB
ftr-1851	2228	7	a	a	DET
ftr-1851	2228	8	single	single	ADJ
ftr-1851	2228	9	business	business	NOUN
ftr-1851	2228	10	purpose	purpose	NOUN
ftr-1851	2228	11	rule	rule	NOUN
ftr-1851	2228	12	.	.	PUNCT
ftr-1851	2229	1	3	3	X
ftr-1851	2229	2	.	.	X
ftr-1851	2229	3	saba	saba	PROPN
ftr-1851	2229	4	partnership	partnership	PROPN
ftr-1851	2229	5	v.	v.	PROPN
ftr-1851	2229	6	commissioner	commissioner	PROPN
ftr-1851	2229	7	,	,	PUNCT
ftr-1851	2229	8	t.c	t.c	PROPN
ftr-1851	2229	9	.	.	PROPN
ftr-1851	2229	10	memo	memo	NOUN
ftr-1851	2229	11	.	.	PUNCT
ftr-1851	2230	1	1999	1999	NUM
ftr-1851	2230	2	-	-	SYM
ftr-1851	2230	3	359	359	NUM
ftr-1851	2230	4	(	(	PUNCT
ftr-1851	2230	5	10/27/99	10/27/99	PROPN
ftr-1851	2230	6	)	)	PUNCT
ftr-1851	2230	7	.	.	PUNCT
ftr-1851	2231	1	brunswick	brunswick	PROPN
ftr-1851	2231	2	's	's	PART
ftr-1851	2231	3	(	(	PUNCT
ftr-1851	2231	4	the	the	DET
ftr-1851	2231	5	taxpayer	taxpayer	NOUN
ftr-1851	2231	6	's	's	PART
ftr-1851	2231	7	)	)	PUNCT
ftr-1851	2231	8	transactions	transaction	NOUN
ftr-1851	2231	9	,	,	PUNCT
ftr-1851	2231	10	which	which	PRON
ftr-1851	2231	11	were	be	AUX
ftr-1851	2231	12	identical	identical	ADJ
ftr-1851	2231	13	to	to	ADP
ftr-1851	2231	14	acm	acm	PROPN
ftr-1851	2231	15	's	's	PART
ftr-1851	2231	16	,	,	PUNCT
ftr-1851	2231	17	were	be	AUX
ftr-1851	2231	18	found	find	VERB
ftr-1851	2231	19	to	to	PART
ftr-1851	2231	20	lack	lack	VERB
ftr-1851	2231	21	economic	economic	ADJ
ftr-1851	2231	22	substance	substance	NOUN
ftr-1851	2231	23	.	.	PUNCT
ftr-1851	2232	1	judge	judge	PROPN
ftr-1851	2232	2	nims	nims	PROPN
ftr-1851	2232	3	held	hold	VERB
ftr-1851	2232	4	that	that	SCONJ
ftr-1851	2232	5	the	the	DET
ftr-1851	2232	6	transactions	transaction	NOUN
ftr-1851	2232	7	lacked	lack	VERB
ftr-1851	2232	8	nontax	nontax	NOUN
ftr-1851	2232	9	business	business	NOUN
ftr-1851	2232	10	purposes	purpose	NOUN
ftr-1851	2232	11	and	and	CCONJ
ftr-1851	2232	12	that	that	SCONJ
ftr-1851	2232	13	congress	congress	PROPN
ftr-1851	2232	14	did	do	AUX
ftr-1851	2232	15	not	not	PART
ftr-1851	2232	16	intend	intend	VERB
ftr-1851	2232	17	to	to	PART
ftr-1851	2232	18	favor	favor	VERB
ftr-1851	2232	19	such	such	ADJ
ftr-1851	2232	20	transactions	transaction	NOUN
ftr-1851	2232	21	"	"	PUNCT
ftr-1851	2232	22	regardless	regardless	ADV
ftr-1851	2232	23	of	of	ADP
ftr-1851	2232	24	their	their	PRON
ftr-1851	2232	25	economic	economic	ADJ
ftr-1851	2232	26	substance	substance	NOUN
ftr-1851	2232	27	.	.	PUNCT
ftr-1851	2232	28	"	"	PUNCT
ftr-1851	2233	1	he	he	PRON
ftr-1851	2233	2	held	hold	VERB
ftr-1851	2233	3	that	that	SCONJ
ftr-1851	2233	4	fees	fee	NOUN
ftr-1851	2233	5	paid	pay	VERB
ftr-1851	2233	6	for	for	ADP
ftr-1851	2233	7	the	the	DET
ftr-1851	2233	8	organization	organization	NOUN
ftr-1851	2233	9	of	of	ADP
ftr-1851	2233	10	the	the	DET
ftr-1851	2233	11	partnership	partnership	NOUN
ftr-1851	2233	12	were	be	AUX
ftr-1851	2233	13	deductible	deductible	ADJ
ftr-1851	2233	14	subject	subject	ADJ
ftr-1851	2233	15	to	to	ADP
ftr-1851	2233	16	the	the	DET
ftr-1851	2233	17	limitations	limitation	NOUN
ftr-1851	2233	18	of	of	ADP
ftr-1851	2233	19	§	§	PROPN
ftr-1851	2233	20	709(b	709(b	PROPN
ftr-1851	2233	21	)	)	PUNCT
ftr-1851	2234	1	[	[	X
ftr-1851	2234	2	60	60	NUM
ftr-1851	2234	3	-	-	PUNCT
ftr-1851	2234	4	month	month	NOUN
ftr-1851	2234	5	amortization	amortization	NOUN
ftr-1851	2234	6	]	]	PUNCT
ftr-1851	2234	7	,	,	PUNCT
ftr-1851	2234	8	but	but	CCONJ
ftr-1851	2234	9	that	that	SCONJ
ftr-1851	2234	10	the	the	DET
ftr-1851	2234	11	fees	fee	NOUN
ftr-1851	2234	12	paid	pay	VERB
ftr-1851	2234	13	with	with	ADP
ftr-1851	2234	14	respect	respect	NOUN
ftr-1851	2234	15	to	to	ADP
ftr-1851	2234	16	the	the	DET
ftr-1851	2234	17	sham	sham	ADJ
ftr-1851	2234	18	transactions	transaction	NOUN
ftr-1851	2234	19	were	be	AUX
ftr-1851	2234	20	not	not	PART
ftr-1851	2234	21	deductible	deductible	ADJ
ftr-1851	2234	22	.	.	PUNCT
ftr-1851	2235	1	a.	a.	PROPN
ftr-1851	2235	2	d.c	d.c	PROPN
ftr-1851	2235	3	.	.	PROPN
ftr-1851	2235	4	circuit	circuit	PROPN
ftr-1851	2235	5	remands	remand	VERB
ftr-1851	2235	6	saba	saba	PROPN
ftr-1851	2235	7	for	for	ADP
ftr-1851	2235	8	reconsideration	reconsideration	NOUN
ftr-1851	2235	9	in	in	ADP
ftr-1851	2235	10	light	light	NOUN
ftr-1851	2235	11	of	of	ADP
ftr-1851	2235	12	its	its	PRON
ftr-1851	2235	13	opinion	opinion	NOUN
ftr-1851	2235	14	in	in	ADP
ftr-1851	2235	15	asa	asa	PROPN
ftr-1851	2235	16	investerings	investering	NOUN
ftr-1851	2235	17	.	.	PUNCT
ftr-1851	2236	1	saba	saba	PROPN
ftr-1851	2236	2	partnership	partnership	PROPN
ftr-1851	2236	3	v.	v.	PROPN
ftr-1851	2236	4	commissioner	commissioner	PROPN
ftr-1851	2236	5	,	,	PUNCT
ftr-1851	2236	6	273	273	NUM
ftr-1851	2236	7	f.3d	f.3d	NUM
ftr-1851	2236	8	1135	1135	NUM
ftr-1851	2236	9	,	,	PUNCT
ftr-1851	2236	10	88	88	NUM
ftr-1851	2236	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2236	12	2001	2001	NUM
ftr-1851	2236	13	-	-	SYM
ftr-1851	2236	14	7318	7318	NUM
ftr-1851	2236	15	,	,	PUNCT
ftr-1851	2236	16	2002	2002	NUM
ftr-1851	2236	17	-	-	SYM
ftr-1851	2236	18	1	1	NUM
ftr-1851	2236	19	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2236	20	.	.	PROPN
ftr-1851	2236	21	50,145	50,145	NUM
ftr-1851	2236	22	(	(	PUNCT
ftr-1851	2236	23	d.c	d.c	PROPN
ftr-1851	2236	24	.	.	PROPN
ftr-1851	2236	25	cir	cir	PROPN
ftr-1851	2236	26	.	.	PUNCT
ftr-1851	2237	1	12/21/01	12/21/01	NUM
ftr-1851	2237	2	)	)	PUNCT
ftr-1851	2237	3	,	,	PUNCT
ftr-1851	2237	4	remanding	remand	VERB
ftr-1851	2237	5	for	for	ADP
ftr-1851	2237	6	reconsideration	reconsideration	NOUN
ftr-1851	2237	7	in	in	ADP
ftr-1851	2237	8	light	light	ADJ
ftr-1851	2237	9	ofasa	ofasa	PROPN
ftr-1851	2237	10	investerings	investering	NOUN
ftr-1851	2237	11	t.c	t.c	PROPN
ftr-1851	2237	12	.	.	PROPN
ftr-1851	2237	13	memo	memo	NOUN
ftr-1851	2237	14	.	.	PUNCT
ftr-1851	2238	1	1999	1999	NUM
ftr-1851	2238	2	-	-	SYM
ftr-1851	2238	3	359	359	NUM
ftr-1851	2238	4	(	(	PUNCT
ftr-1851	2238	5	10/27/99	10/27/99	PROPN
ftr-1851	2238	6	)	)	PUNCT
ftr-1851	2238	7	,	,	PUNCT
ftr-1851	2238	8	on	on	ADP
ftr-1851	2238	9	remand	remand	NOUN
ftr-1851	2238	10	to	to	ADP
ftr-1851	2238	11	t.c	t.c	PROPN
ftr-1851	2238	12	.	.	PROPN
ftr-1851	2238	13	memo	memo	NOUN
ftr-1851	2238	14	.	.	PUNCT
ftr-1851	2239	1	2003	2003	NUM
ftr-1851	2239	2	-	-	SYM
ftr-1851	2239	3	31	31	NUM
ftr-1851	2239	4	(	(	PUNCT
ftr-1851	2239	5	2/11/03	2/11/03	NUM
ftr-1851	2239	6	)	)	PUNCT
ftr-1851	2239	7	.	.	PUNCT
ftr-1851	2240	1	the	the	DET
ftr-1851	2240	2	court	court	NOUN
ftr-1851	2240	3	felt	feel	VERB
ftr-1851	2240	4	2004	2004	NUM
ftr-1851	2240	5	]	]	PUNCT
ftr-1851	2240	6	florida	florida	PROPN
ftr-1851	2240	7	tax	tax	PROPN
ftr-1851	2240	8	review	review	NOUN
ftr-1851	2240	9	this	this	DET
ftr-1851	2240	10	case	case	NOUN
ftr-1851	2240	11	was	be	AUX
ftr-1851	2240	12	indistinguishable	indistinguishable	ADJ
ftr-1851	2240	13	from	from	ADP
ftr-1851	2240	14	asa	asa	PROPN
ftr-1851	2240	15	investerings	investering	NOUN
ftr-1851	2240	16	,	,	PUNCT
ftr-1851	2240	17	which	which	PRON
ftr-1851	2240	18	was	be	AUX
ftr-1851	2240	19	decided	decide	VERB
ftr-1851	2240	20	on	on	ADP
ftr-1851	2240	21	a	a	DET
ftr-1851	2240	22	sham	sham	ADJ
ftr-1851	2240	23	partnership	partnership	NOUN
ftr-1851	2240	24	theory	theory	NOUN
ftr-1851	2240	25	,	,	PUNCT
ftr-1851	2240	26	as	as	SCONJ
ftr-1851	2240	27	opposed	oppose	VERB
ftr-1851	2240	28	to	to	PART
ftr-1851	2240	29	judge	judge	VERB
ftr-1851	2240	30	nims	nims	PROPN
ftr-1851	2240	31	'	'	PART
ftr-1851	2240	32	decision	decision	NOUN
ftr-1851	2240	33	in	in	ADP
ftr-1851	2240	34	the	the	DET
ftr-1851	2240	35	tax	tax	NOUN
ftr-1851	2240	36	court	court	NOUN
ftr-1851	2240	37	,	,	PUNCT
ftr-1851	2240	38	which	which	PRON
ftr-1851	2240	39	was	be	AUX
ftr-1851	2240	40	grounded	ground	VERB
ftr-1851	2240	41	on	on	ADP
ftr-1851	2240	42	a	a	DET
ftr-1851	2240	43	sham	sham	ADJ
ftr-1851	2240	44	transaction	transaction	NOUN
ftr-1851	2240	45	theory	theory	NOUN
ftr-1851	2240	46	.	.	PUNCT
ftr-1851	2241	1	the	the	DET
ftr-1851	2241	2	court	court	PROPN
ftr-1851	2241	3	of	of	ADP
ftr-1851	2241	4	appeals	appeals	PROPN
ftr-1851	2241	5	refused	refuse	VERB
ftr-1851	2241	6	to	to	PART
ftr-1851	2241	7	simplyaffirm	simplyaffirm	VERB
ftr-1851	2241	8	the	the	DET
ftr-1851	2241	9	tax	tax	NOUN
ftr-1851	2241	10	court	court	NOUN
ftr-1851	2241	11	's	's	PART
ftr-1851	2241	12	decision	decision	NOUN
ftr-1851	2241	13	on	on	ADP
ftr-1851	2241	14	the	the	DET
ftr-1851	2241	15	alternative	alternative	ADJ
ftr-1851	2241	16	ground	ground	NOUN
ftr-1851	2241	17	that	that	SCONJ
ftr-1851	2241	18	the	the	DET
ftr-1851	2241	19	partnerships	partnership	NOUN
ftr-1851	2241	20	were	be	AUX
ftr-1851	2241	21	shams	sham	NOUN
ftr-1851	2241	22	.	.	PUNCT
ftr-1851	2242	1	even	even	ADV
ftr-1851	2242	2	the	the	DET
ftr-1851	2242	3	government	government	NOUN
ftr-1851	2242	4	conceded	concede	VERB
ftr-1851	2242	5	that	that	SCONJ
ftr-1851	2242	6	the	the	DET
ftr-1851	2242	7	sham	sham	ADJ
ftr-1851	2242	8	transaction	transaction	NOUN
ftr-1851	2242	9	and	and	CCONJ
ftr-1851	2242	10	sham	sham	ADJ
ftr-1851	2242	11	partnership	partnership	NOUN
ftr-1851	2242	12	approaches	approach	NOUN
ftr-1851	2242	13	yield	yield	VERB
ftr-1851	2242	14	different	different	ADJ
ftr-1851	2242	15	results	result	NOUN
ftr-1851	2242	16	;	;	PUNCT
ftr-1851	2242	17	the	the	DET
ftr-1851	2242	18	adjustments	adjustment	NOUN
ftr-1851	2242	19	under	under	ADP
ftr-1851	2242	20	the	the	DET
ftr-1851	2242	21	sham	sham	ADJ
ftr-1851	2242	22	transaction	transaction	NOUN
ftr-1851	2242	23	theory	theory	NOUN
ftr-1851	2242	24	would	would	AUX
ftr-1851	2242	25	be	be	AUX
ftr-1851	2242	26	different	different	ADJ
ftr-1851	2242	27	from	from	ADP
ftr-1851	2242	28	those	those	PRON
ftr-1851	2242	29	under	under	ADP
ftr-1851	2242	30	the	the	DET
ftr-1851	2242	31	sham	sham	PROPN
ftr-1851	2242	32	partnership	partnership	NOUN
ftr-1851	2242	33	theory	theory	NOUN
ftr-1851	2242	34	[	[	X
ftr-1851	2242	35	although	although	SCONJ
ftr-1851	2242	36	the	the	DET
ftr-1851	2242	37	government	government	NOUN
ftr-1851	2242	38	apparently	apparently	ADV
ftr-1851	2242	39	conceded	concede	VERB
ftr-1851	2242	40	at	at	ADP
ftr-1851	2242	41	oral	oral	ADJ
ftr-1851	2242	42	argument	argument	NOUN
ftr-1851	2242	43	that	that	SCONJ
ftr-1851	2242	44	under	under	ADP
ftr-1851	2242	45	either	either	DET
ftr-1851	2242	46	approach	approach	NOUN
ftr-1851	2242	47	,	,	PUNCT
ftr-1851	2242	48	brunswick	brunswick	PROPN
ftr-1851	2242	49	could	could	AUX
ftr-1851	2242	50	deduct	deduct	VERB
ftr-1851	2242	51	actual	actual	ADJ
ftr-1851	2242	52	losses	loss	NOUN
ftr-1851	2242	53	from	from	ADP
ftr-1851	2242	54	the	the	DET
ftr-1851	2242	55	transactions	transaction	NOUN
ftr-1851	2242	56	]	]	PUNCT
ftr-1851	2242	57	.	.	PUNCT
ftr-1851	2243	1	the	the	DET
ftr-1851	2243	2	government	government	NOUN
ftr-1851	2243	3	argued	argue	VERB
ftr-1851	2243	4	that	that	SCONJ
ftr-1851	2243	5	the	the	DET
ftr-1851	2243	6	court	court	NOUN
ftr-1851	2243	7	of	of	ADP
ftr-1851	2243	8	appeals	appeals	PROPN
ftr-1851	2243	9	should	should	AUX
ftr-1851	2243	10	applyasa	applyasa	VERB
ftr-1851	2243	11	investerings	investering	NOUN
ftr-1851	2243	12	to	to	PART
ftr-1851	2243	13	hold	hold	VERB
ftr-1851	2243	14	that	that	SCONJ
ftr-1851	2243	15	the	the	DET
ftr-1851	2243	16	partnerships	partnership	NOUN
ftr-1851	2243	17	were	be	AUX
ftr-1851	2243	18	shams	sham	NOUN
ftr-1851	2243	19	,	,	PUNCT
ftr-1851	2243	20	and	and	CCONJ
ftr-1851	2243	21	remand	remand	VERB
ftr-1851	2243	22	the	the	DET
ftr-1851	2243	23	case	case	NOUN
ftr-1851	2243	24	to	to	ADP
ftr-1851	2243	25	the	the	DET
ftr-1851	2243	26	tax	tax	NOUN
ftr-1851	2243	27	court	court	NOUN
ftr-1851	2243	28	for	for	ADP
ftr-1851	2243	29	the	the	DET
ftr-1851	2243	30	limited	limited	ADJ
ftr-1851	2243	31	purpose	purpose	NOUN
ftr-1851	2243	32	of	of	ADP
ftr-1851	2243	33	determining	determine	VERB
ftr-1851	2243	34	the	the	DET
ftr-1851	2243	35	amount	amount	NOUN
ftr-1851	2243	36	of	of	ADP
ftr-1851	2243	37	any	any	DET
ftr-1851	2243	38	necessary	necessary	ADJ
ftr-1851	2243	39	adjustments	adjustment	NOUN
ftr-1851	2243	40	.	.	PUNCT
ftr-1851	2244	1	but	but	CCONJ
ftr-1851	2244	2	the	the	DET
ftr-1851	2244	3	court	court	NOUN
ftr-1851	2244	4	of	of	ADP
ftr-1851	2244	5	appeals	appeals	PROPN
ftr-1851	2244	6	accepted	accept	VERB
ftr-1851	2244	7	the	the	DET
ftr-1851	2244	8	taxpayer	taxpayer	NOUN
ftr-1851	2244	9	's	's	PART
ftr-1851	2244	10	argument	argument	NOUN
ftr-1851	2244	11	that	that	SCONJ
ftr-1851	2244	12	the	the	DET
ftr-1851	2244	13	"	"	PUNCT
ftr-1851	2244	14	question	question	NOUN
ftr-1851	2244	15	of	of	ADP
ftr-1851	2244	16	whether	whether	SCONJ
ftr-1851	2244	17	'	'	PUNCT
ftr-1851	2244	18	an	an	DET
ftr-1851	2244	19	entity	entity	NOUN
ftr-1851	2244	20	should	should	AUX
ftr-1851	2244	21	be	be	AUX
ftr-1851	2244	22	regarded	regard	VERB
ftr-1851	2244	23	as	as	ADP
ftr-1851	2244	24	a	a	DET
ftr-1851	2244	25	partnership	partnership	NOUN
ftr-1851	2244	26	for	for	ADP
ftr-1851	2244	27	federal	federal	ADJ
ftr-1851	2244	28	tax	tax	NOUN
ftr-1851	2244	29	purposes	purpose	NOUN
ftr-1851	2244	30	is	be	AUX
ftr-1851	2244	31	inherently	inherently	ADV
ftr-1851	2244	32	factual	factual	ADJ
ftr-1851	2244	33	,	,	PUNCT
ftr-1851	2244	34	"	"	PUNCT
ftr-1851	2244	35	'	'	PUNCT
ftr-1851	2244	36	and	and	CCONJ
ftr-1851	2244	37	remanded	remand	VERB
ftr-1851	2244	38	to	to	PART
ftr-1851	2244	39	allow	allow	VERB
ftr-1851	2244	40	the	the	DET
ftr-1851	2244	41	taxpayer	taxpayer	NOUN
ftr-1851	2244	42	to	to	PART
ftr-1851	2244	43	address	address	VERB
ftr-1851	2244	44	the	the	DET
ftr-1851	2244	45	question	question	NOUN
ftr-1851	2244	46	to	to	ADP
ftr-1851	2244	47	the	the	DET
ftr-1851	2244	48	trial	trial	NOUN
ftr-1851	2244	49	court	court	NOUN
ftr-1851	2244	50	,	,	PUNCT
ftr-1851	2244	51	even	even	ADV
ftr-1851	2244	52	though	though	SCONJ
ftr-1851	2244	53	it	it	PRON
ftr-1851	2244	54	doubted	doubt	VERB
ftr-1851	2244	55	that	that	SCONJ
ftr-1851	2244	56	the	the	DET
ftr-1851	2244	57	tax	tax	NOUN
ftr-1851	2244	58	court	court	NOUN
ftr-1851	2244	59	's	's	PART
ftr-1851	2244	60	"	"	PUNCT
ftr-1851	2244	61	findings	finding	NOUN
ftr-1851	2244	62	are	be	AUX
ftr-1851	2244	63	inadequate	inadequate	ADJ
ftr-1851	2244	64	because	because	SCONJ
ftr-1851	2244	65	of	of	ADP
ftr-1851	2244	66	'	'	PUNCT
ftr-1851	2244	67	significant	significant	ADJ
ftr-1851	2244	68	differences	difference	NOUN
ftr-1851	2244	69	'	'	PUNCT
ftr-1851	2244	70	alleged	allege	VERB
ftr-1851	2244	71	by	by	ADP
ftr-1851	2244	72	the	the	DET
ftr-1851	2244	73	taxpayer	taxpayer	NOUN
ftr-1851	2244	74	"	"	PUNCT
ftr-1851	2244	75	between	between	ADP
ftr-1851	2244	76	the	the	DET
ftr-1851	2244	77	actions	action	NOUN
ftr-1851	2244	78	of	of	ADP
ftr-1851	2244	79	brunswick	brunswick	PROPN
ftr-1851	2244	80	in	in	ADP
ftr-1851	2244	81	this	this	DET
ftr-1851	2244	82	case	case	NOUN
ftr-1851	2244	83	and	and	CCONJ
ftr-1851	2244	84	those	those	PRON
ftr-1851	2244	85	of	of	ADP
ftr-1851	2244	86	[	[	X
ftr-1851	2244	87	the	the	DET
ftr-1851	2244	88	taxpayer	taxpayer	NOUN
ftr-1851	2244	89	]	]	PUNCT
ftr-1851	2244	90	in	in	ADP
ftr-1851	2244	91	asa	asa	PROPN
ftr-1851	2244	92	.	.	PUNCT
ftr-1851	2244	93	"	"	PUNCT
ftr-1851	2245	1	indeed	indeed	ADV
ftr-1851	2245	2	,	,	PUNCT
ftr-1851	2245	3	the	the	DET
ftr-1851	2245	4	court	court	NOUN
ftr-1851	2245	5	of	of	ADP
ftr-1851	2245	6	appeals	appeal	NOUN
ftr-1851	2245	7	opinion	opinion	NOUN
ftr-1851	2245	8	said	say	VERB
ftr-1851	2245	9	:	:	PUNCT
ftr-1851	2245	10	"	"	PUNCT
ftr-1851	2245	11	as	as	ADV
ftr-1851	2245	12	far	far	ADV
ftr-1851	2245	13	as	as	SCONJ
ftr-1851	2245	14	we	we	PRON
ftr-1851	2245	15	can	can	AUX
ftr-1851	2245	16	tell	tell	VERB
ftr-1851	2245	17	,	,	PUNCT
ftr-1851	2245	18	the	the	DET
ftr-1851	2245	19	only	only	ADJ
ftr-1851	2245	20	difference	difference	NOUN
ftr-1851	2245	21	between	between	ADP
ftr-1851	2245	22	this	this	DET
ftr-1851	2245	23	case	case	NOUN
ftr-1851	2245	24	and	and	CCONJ
ftr-1851	2245	25	asa	asa	PROPN
ftr-1851	2245	26	is	be	AUX
ftr-1851	2245	27	that	that	PRON
ftr-1851	2245	28	brunswick	brunswick	PROPN
ftr-1851	2245	29	and	and	CCONJ
ftr-1851	2245	30	abn	abn	PROPN
ftr-1851	2245	31	did	do	AUX
ftr-1851	2245	32	not	not	PART
ftr-1851	2245	33	meet	meet	VERB
ftr-1851	2245	34	in	in	ADP
ftr-1851	2245	35	bermuda	bermuda	NOUN
ftr-1851	2245	36	.	.	PUNCT
ftr-1851	2245	37	"	"	PUNCT
ftr-1851	2246	1	in	in	ADP
ftr-1851	2246	2	remanding	remanding	NOUN
ftr-1851	2246	3	,	,	PUNCT
ftr-1851	2246	4	judge	judge	NOUN
ftr-1851	2246	5	tatel	tatel	NOUN
ftr-1851	2246	6	foreshadowed	foreshadow	VERB
ftr-1851	2246	7	what	what	PRON
ftr-1851	2246	8	he	he	PRON
ftr-1851	2246	9	expected	expect	VERB
ftr-1851	2246	10	to	to	PART
ftr-1851	2246	11	be	be	AUX
ftr-1851	2246	12	the	the	DET
ftr-1851	2246	13	result	result	NOUN
ftr-1851	2246	14	on	on	ADP
ftr-1851	2246	15	remand	remand	NOUN
ftr-1851	2246	16	:	:	PUNCT
ftr-1851	2246	17	in	in	ADP
ftr-1851	2246	18	any	any	DET
ftr-1851	2246	19	case	case	NOUN
ftr-1851	2246	20	,	,	PUNCT
ftr-1851	2246	21	asa	asa	PROPN
ftr-1851	2246	22	makes	make	VERB
ftr-1851	2246	23	clear	clear	ADJ
ftr-1851	2246	24	that	that	SCONJ
ftr-1851	2246	25	"	"	PUNCT
ftr-1851	2246	26	the	the	DET
ftr-1851	2246	27	absence	absence	NOUN
ftr-1851	2246	28	of	of	ADP
ftr-1851	2246	29	a	a	DET
ftr-1851	2246	30	nontax	nontax	NOUN
ftr-1851	2246	31	business	business	NOUN
ftr-1851	2246	32	purpose	purpose	NOUN
ftr-1851	2246	33	is	be	AUX
ftr-1851	2246	34	fatal	fatal	ADJ
ftr-1851	2246	35	"	"	PUNCT
ftr-1851	2246	36	to	to	ADP
ftr-1851	2246	37	the	the	DET
ftr-1851	2246	38	argument	argument	NOUN
ftr-1851	2246	39	that	that	SCONJ
ftr-1851	2246	40	the	the	DET
ftr-1851	2246	41	commissioner	commissioner	NOUN
ftr-1851	2246	42	should	should	AUX
ftr-1851	2246	43	respect	respect	VERB
ftr-1851	2246	44	an	an	DET
ftr-1851	2246	45	entity	entity	NOUN
ftr-1851	2246	46	for	for	ADP
ftr-1851	2246	47	federal	federal	ADJ
ftr-1851	2246	48	tax	tax	NOUN
ftr-1851	2246	49	purposes	purpose	NOUN
ftr-1851	2246	50	.	.	PUNCT
ftr-1851	2247	1	...	...	PUNCT
ftr-1851	2247	2	here	here	ADV
ftr-1851	2247	3	,	,	PUNCT
ftr-1851	2247	4	the	the	DET
ftr-1851	2247	5	tax	tax	NOUN
ftr-1851	2247	6	court	court	NOUN
ftr-1851	2247	7	specifically	specifically	ADV
ftr-1851	2247	8	found	find	VERB
ftr-1851	2247	9	"	"	PUNCT
ftr-1851	2247	10	overwhelming	overwhelming	ADJ
ftr-1851	2247	11	evidence	evidence	NOUN
ftr-1851	2247	12	in	in	ADP
ftr-1851	2247	13	the	the	DET
ftr-1851	2247	14	record	record	NOUN
ftr-1851	2247	15	that	that	PRON
ftr-1851	2247	16	saba	saba	PROPN
ftr-1851	2247	17	and	and	CCONJ
ftr-1851	2247	18	otrabanda	otrabanda	PROPN
ftr-1851	2247	19	were	be	AUX
ftr-1851	2247	20	organized	organize	VERB
ftr-1851	2247	21	solely	solely	ADV
ftr-1851	2247	22	to	to	PART
ftr-1851	2247	23	generate	generate	VERB
ftr-1851	2247	24	tax	tax	NOUN
ftr-1851	2247	25	benefits	benefit	NOUN
ftr-1851	2247	26	for	for	ADP
ftr-1851	2247	27	brunswick	brunswick	PROPN
ftr-1851	2247	28	.	.	PUNCT
ftr-1851	2247	29	"	"	PUNCT
ftr-1851	2247	30	.	.	PUNCT
ftr-1851	2247	31	.	.	PUNCT
ftr-1851	2247	32	.	.	PUNCT
ftr-1851	2248	1	arguably	arguably	ADV
ftr-1851	2248	2	,	,	PUNCT
ftr-1851	2248	3	this	this	DET
ftr-1851	2248	4	broader	broad	ADJ
ftr-1851	2248	5	finding	finding	NOUN
ftr-1851	2248	6	subsumes	subsume	VERB
ftr-1851	2248	7	any	any	DET
ftr-1851	2248	8	factual	factual	ADJ
ftr-1851	2248	9	differences	difference	NOUN
ftr-1851	2248	10	that	that	PRON
ftr-1851	2248	11	might	might	AUX
ftr-1851	2248	12	exist	exist	VERB
ftr-1851	2248	13	between	between	ADP
ftr-1851	2248	14	this	this	DET
ftr-1851	2248	15	case	case	NOUN
ftr-1851	2248	16	and	and	CCONJ
ftr-1851	2248	17	asa	asa	PROPN
ftr-1851	2248	18	.	.	PUNCT
ftr-1851	2249	1	[	[	X
ftr-1851	2249	2	citations	citation	NOUN
ftr-1851	2249	3	omitted	omit	VERB
ftr-1851	2249	4	]	]	PUNCT
ftr-1851	2249	5	.	.	PUNCT
ftr-1851	2249	6	...	...	PUNCT
ftr-1851	2250	1	although	although	SCONJ
ftr-1851	2250	2	the	the	DET
ftr-1851	2250	3	present	present	ADJ
ftr-1851	2250	4	record	record	NOUN
ftr-1851	2250	5	might	might	AUX
ftr-1851	2250	6	strongly	strongly	ADV
ftr-1851	2250	7	suggest	suggest	VERB
ftr-1851	2250	8	that	that	SCONJ
ftr-1851	2250	9	saba	saba	PROPN
ftr-1851	2250	10	and	and	CCONJ
ftr-1851	2250	11	otrabanda	otrabanda	PROPN
ftr-1851	2250	12	were	be	AUX
ftr-1851	2250	13	sham	sham	ADJ
ftr-1851	2250	14	partnerships	partnership	NOUN
ftr-1851	2250	15	organized	organize	VERB
ftr-1851	2250	16	for	for	ADP
ftr-1851	2250	17	the	the	DET
ftr-1851	2250	18	sole	sole	ADJ
ftr-1851	2250	19	purpose	purpose	NOUN
ftr-1851	2250	20	of	of	ADP
ftr-1851	2250	21	generating	generate	VERB
ftr-1851	2250	22	paper	paper	NOUN
ftr-1851	2250	23	tax	tax	NOUN
ftr-1851	2250	24	losses	loss	NOUN
ftr-1851	2250	25	for	for	ADP
ftr-1851	2250	26	brunswick	brunswick	PROPN
ftr-1851	2250	27	,	,	PUNCT
ftr-1851	2250	28	fairness	fairness	NOUN
ftr-1851	2250	29	dictates	dictate	VERB
ftr-1851	2250	30	that	that	SCONJ
ftr-1851	2250	31	we	we	PRON
ftr-1851	2250	32	ought	ought	AUX
ftr-1851	2250	33	not	not	PART
ftr-1851	2250	34	affirm	affirm	VERB
ftr-1851	2250	35	on	on	ADP
ftr-1851	2250	36	this	this	DET
ftr-1851	2250	37	ground	ground	NOUN
ftr-1851	2250	38	.	.	PUNCT
ftr-1851	2251	1	in	in	ADP
ftr-1851	2251	2	particular	particular	ADJ
ftr-1851	2251	3	,	,	PUNCT
ftr-1851	2251	4	in	in	ADP
ftr-1851	2251	5	presenting	present	VERB
ftr-1851	2251	6	its	its	PRON
ftr-1851	2251	7	case	case	NOUN
ftr-1851	2251	8	in	in	ADP
ftr-1851	2251	9	the	the	DET
ftr-1851	2251	10	tax	tax	NOUN
ftr-1851	2251	11	court	court	NOUN
ftr-1851	2251	12	,	,	PUNCT
ftr-1851	2251	13	brunswick	brunswick	PROPN
ftr-1851	2251	14	may	may	AUX
ftr-1851	2251	15	have	have	AUX
ftr-1851	2251	16	acted	act	VERB
ftr-1851	2251	17	on	on	ADP
ftr-1851	2251	18	the	the	DET
ftr-1851	2251	19	mistaken	mistaken	ADJ
ftr-1851	2251	20	belief	belief	NOUN
ftr-1851	2251	21	that	that	SCONJ
ftr-1851	2251	22	the	the	DET
ftr-1851	2251	23	supreme	supreme	PROPN
ftr-1851	2251	24	court	court	PROPN
ftr-1851	2251	25	's	's	PART
ftr-1851	2251	26	decision	decision	NOUN
ftr-1851	2251	27	in	in	ADP
ftr-1851	2251	28	moline	moline	NOUN
ftr-1851	2251	29	properties	property	NOUN
ftr-1851	2251	30	,	,	PUNCT
ftr-1851	2251	31	inc	inc	PROPN
ftr-1851	2251	32	.	.	PROPN
ftr-1851	2252	1	v.	v.	PROPN
ftr-1851	2252	2	commissioner	commissioner	PROPN
ftr-1851	2252	3	,	,	PUNCT
ftr-1851	2252	4	319	319	NUM
ftr-1851	2252	5	u.s	u.s	PROPN
ftr-1851	2252	6	.	.	PROPN
ftr-1851	2252	7	436	436	NUM
ftr-1851	2252	8	,	,	PUNCT
ftr-1851	2252	9	87	87	NUM
ftr-1851	2252	10	l.	l.	PROPN
ftr-1851	2252	11	ed	ed	PROPN
ftr-1851	2252	12	.	.	PROPN
ftr-1851	2253	1	1499	1499	NUM
ftr-1851	2253	2	,	,	PUNCT
ftr-1851	2253	3	63	63	NUM
ftr-1851	2253	4	s.	s.	PROPN
ftr-1851	2253	5	ct	ct	PROPN
ftr-1851	2253	6	.	.	PROPN
ftr-1851	2254	1	1132	1132	NUM
ftr-1851	2254	2	(	(	PUNCT
ftr-1851	2254	3	1943	1943	NUM
ftr-1851	2254	4	)	)	PUNCT
ftr-1851	2254	5	,	,	PUNCT
ftr-1851	2254	6	established	establish	VERB
ftr-1851	2254	7	a	a	DET
ftr-1851	2254	8	two	two	NUM
ftr-1851	2254	9	-	-	PUNCT
ftr-1851	2254	10	part	part	NOUN
ftr-1851	2254	11	test	test	NOUN
ftr-1851	2254	12	under	under	ADP
ftr-1851	2254	13	which	which	PRON
ftr-1851	2254	14	saba	saba	PROPN
ftr-1851	2254	15	and	and	CCONJ
ftr-1851	2254	16	otrabanda	otrabanda	PROPN
ftr-1851	2254	17	must	must	AUX
ftr-1851	2254	18	be	be	AUX
ftr-1851	2254	19	respected	respect	VERB
ftr-1851	2254	20	simply	simply	ADV
ftr-1851	2254	21	because	because	SCONJ
ftr-1851	2254	22	they	they	PRON
ftr-1851	2254	23	engaged	engage	VERB
ftr-1851	2254	24	in	in	ADP
ftr-1851	2254	25	some	some	DET
ftr-1851	2254	26	business	business	NOUN
ftr-1851	2254	27	activity	activity	NOUN
ftr-1851	2254	28	,	,	PUNCT
ftr-1851	2254	29	an	an	DET
ftr-1851	2254	30	interpretation	interpretation	NOUN
ftr-1851	2254	31	thatasa	thatasa	PROPN
ftr-1851	2254	32	squarely	squarely	ADV
ftr-1851	2254	33	rejected	reject	VERB
ftr-1851	2254	34	....	....	PUNCT
ftr-1851	2254	35	0	0	PUNCT
ftr-1851	2255	1	note	note	VERB
ftr-1851	2255	2	the	the	DET
ftr-1851	2255	3	effect	effect	NOUN
ftr-1851	2255	4	of	of	ADP
ftr-1851	2255	5	this	this	DET
ftr-1851	2255	6	opinion	opinion	NOUN
ftr-1851	2255	7	on	on	ADP
ftr-1851	2255	8	the	the	DET
ftr-1851	2255	9	boca	boca	PROPN
ftr-1851	2255	10	investerings	investering	NOUN
ftr-1851	2255	11	case	case	NOUN
ftr-1851	2255	12	,	,	PUNCT
ftr-1851	2255	13	below	below	ADV
ftr-1851	2255	14	.	.	PUNCT
ftr-1851	2256	1	b.	b.	PROPN
ftr-1851	2257	1	on	on	ADP
ftr-1851	2257	2	remand	remand	NOUN
ftr-1851	2257	3	,	,	PUNCT
ftr-1851	2257	4	the	the	DET
ftr-1851	2257	5	same	same	ADJ
ftr-1851	2257	6	result	result	NOUN
ftr-1851	2257	7	,	,	PUNCT
ftr-1851	2257	8	following	follow	VERB
ftr-1851	2257	9	the	the	DET
ftr-1851	2257	10	court	court	NOUN
ftr-1851	2257	11	of	of	ADP
ftr-1851	2257	12	appeals	appeal	NOUN
ftr-1851	2257	13	'	'	PART
ftr-1851	2257	14	instructions	instruction	NOUN
ftr-1851	2257	15	.	.	PUNCT
ftr-1851	2258	1	t.c	t.c	PROPN
ftr-1851	2258	2	.	.	PROPN
ftr-1851	2258	3	memo	memo	NOUN
ftr-1851	2258	4	.	.	PUNCT
ftr-1851	2259	1	2003	2003	NUM
ftr-1851	2259	2	-	-	SYM
ftr-1851	2259	3	31	31	NUM
ftr-1851	2259	4	(	(	PUNCT
ftr-1851	2259	5	2/11/03	2/11/03	NUM
ftr-1851	2259	6	)	)	PUNCT
ftr-1851	2259	7	.	.	PUNCT
ftr-1851	2260	1	on	on	ADP
ftr-1851	2260	2	remand	remand	NOUN
ftr-1851	2260	3	judge	judge	PROPN
ftr-1851	2260	4	nims	nims	PROPN
ftr-1851	2260	5	again	again	ADV
ftr-1851	2260	6	denied	deny	VERB
ftr-1851	2260	7	the	the	DET
ftr-1851	2260	8	deductions	deduction	NOUN
ftr-1851	2260	9	.	.	PUNCT
ftr-1851	2261	1	he	he	PRON
ftr-1851	2261	2	found	find	VERB
ftr-1851	2261	3	the	the	DET
ftr-1851	2261	4	case	case	NOUN
ftr-1851	2261	5	indistinguishable	indistinguishable	ADJ
ftr-1851	2261	6	from	from	ADP
ftr-1851	2261	7	asa	asa	PROPN
ftr-1851	2261	8	inversterings	inverstering	NOUN
ftr-1851	2261	9	.	.	PUNCT
ftr-1851	2262	1	the	the	DET
ftr-1851	2262	2	partnerships	partnership	NOUN
ftr-1851	2262	3	were	be	AUX
ftr-1851	2262	4	not	not	PART
ftr-1851	2262	5	recognized	recognize	VERB
ftr-1851	2262	6	for	for	ADP
ftr-1851	2262	7	tax	tax	NOUN
ftr-1851	2262	8	purposes	purpose	NOUN
ftr-1851	2262	9	because	because	SCONJ
ftr-1851	2262	10	they	they	PRON
ftr-1851	2262	11	had	have	VERB
ftr-1851	2262	12	no	no	DET
ftr-1851	2262	13	business	business	NOUN
ftr-1851	2262	14	purpose	purpose	NOUN
ftr-1851	2262	15	other	other	ADJ
ftr-1851	2262	16	than	than	ADP
ftr-1851	2262	17	tax	tax	NOUN
ftr-1851	2262	18	avoidance	avoidance	NOUN
ftr-1851	2262	19	.	.	PUNCT
ftr-1851	2263	1	the	the	DET
ftr-1851	2263	2	minimal	minimal	ADJ
ftr-1851	2263	3	business	business	NOUN
ftr-1851	2263	4	activity	activity	NOUN
ftr-1851	2263	5	[	[	X
ftr-1851	2263	6	vol6	vol6	PROPN
ftr-1851	2263	7	:	:	PUNCT
ftr-1851	2263	8	si	si	PROPN
ftr-1851	2263	9	recent	recent	ADJ
ftr-1851	2263	10	developments	development	NOUN
ftr-1851	2263	11	in	in	ADP
ftr-1851	2263	12	federal	federal	ADJ
ftr-1851	2263	13	income	income	NOUN
ftr-1851	2263	14	taxation	taxation	NOUN
ftr-1851	2263	15	of	of	ADP
ftr-1851	2263	16	the	the	DET
ftr-1851	2263	17	partnership	partnership	NOUN
ftr-1851	2263	18	with	with	ADP
ftr-1851	2263	19	respect	respect	NOUN
ftr-1851	2263	20	to	to	ADP
ftr-1851	2263	21	commercial	commercial	ADJ
ftr-1851	2263	22	paper	paper	NOUN
ftr-1851	2263	23	did	do	AUX
ftr-1851	2263	24	not	not	PART
ftr-1851	2263	25	amount	amount	VERB
ftr-1851	2263	26	to	to	ADP
ftr-1851	2263	27	a	a	DET
ftr-1851	2263	28	nontax	nontax	NOUN
ftr-1851	2263	29	purpose	purpose	NOUN
ftr-1851	2263	30	.	.	PUNCT
ftr-1851	2264	1	4	4	NUM
ftr-1851	2264	2	.	.	NOUN
ftr-1851	2264	3	same	same	ADJ
ftr-1851	2264	4	arrangement	arrangement	NOUN
ftr-1851	2264	5	as	as	ADP
ftr-1851	2264	6	earlier	early	ADV
ftr-1851	2264	7	failed	fail	VERB
ftr-1851	2264	8	shelters	shelter	NOUN
ftr-1851	2264	9	,	,	PUNCT
ftr-1851	2264	10	different	different	ADJ
ftr-1851	2264	11	trial	trial	NOUN
ftr-1851	2264	12	court	court	NOUN
ftr-1851	2264	13	judge	judge	NOUN
ftr-1851	2264	14	it	it	PRON
ftr-1851	2264	15	's	be	AUX
ftr-1851	2264	16	a	a	DET
ftr-1851	2264	17	business	business	NOUN
ftr-1851	2264	18	deal	deal	NOUN
ftr-1851	2264	19	,	,	PUNCT
ftr-1851	2264	20	not	not	PART
ftr-1851	2264	21	a	a	DET
ftr-1851	2264	22	shelter	shelter	NOUN
ftr-1851	2264	23	.	.	PUNCT
ftr-1851	2265	1	boca	boca	PROPN
ftr-1851	2265	2	investerings	investering	VERB
ftr-1851	2265	3	partnership	partnership	PROPN
ftr-1851	2265	4	v.	v.	PROPN
ftr-1851	2265	5	united	united	PROPN
ftr-1851	2265	6	states	states	PROPN
ftr-1851	2265	7	,	,	PUNCT
ftr-1851	2265	8	167	167	NUM
ftr-1851	2265	9	f.	f.	PROPN
ftr-1851	2265	10	supp	supp	PROPN
ftr-1851	2265	11	.	.	PUNCT
ftr-1851	2266	1	2d	2d	PROPN
ftr-1851	2266	2	298	298	NUM
ftr-1851	2266	3	,	,	PUNCT
ftr-1851	2266	4	88	88	NUM
ftr-1851	2266	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2266	6	2001	2001	NUM
ftr-1851	2266	7	-	-	SYM
ftr-1851	2266	8	6252	6252	NUM
ftr-1851	2266	9	,	,	PUNCT
ftr-1851	2266	10	2001	2001	NUM
ftr-1851	2266	11	-	-	SYM
ftr-1851	2266	12	2	2	NUM
ftr-1851	2266	13	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2266	14	.	.	PROPN
ftr-1851	2266	15	50,690	50,690	NUM
ftr-1851	2266	16	(	(	PUNCT
ftr-1851	2266	17	d.	d.	PROPN
ftr-1851	2266	18	d.c	d.c	PROPN
ftr-1851	2266	19	.	.	PUNCT
ftr-1851	2266	20	10/5/01	10/5/01	NUM
ftr-1851	2266	21	)	)	PUNCT
ftr-1851	2266	22	.	.	PUNCT
ftr-1851	2267	1	american	american	PROPN
ftr-1851	2267	2	home	home	NOUN
ftr-1851	2267	3	products	product	NOUN
ftr-1851	2267	4	[	[	X
ftr-1851	2267	5	now	now	ADV
ftr-1851	2267	6	wyeth	wyeth	X
ftr-1851	2267	7	]	]	PUNCT
ftr-1851	2267	8	entered	enter	VERB
ftr-1851	2267	9	into	into	ADP
ftr-1851	2267	10	a	a	DET
ftr-1851	2267	11	merrill	merrill	NOUN
ftr-1851	2267	12	lynch	lynch	PROPN
ftr-1851	2267	13	marketed	market	VERB
ftr-1851	2267	14	tax	tax	NOUN
ftr-1851	2267	15	shelter	shelter	NOUN
ftr-1851	2267	16	virtually	virtually	ADV
ftr-1851	2267	17	identical	identical	ADJ
ftr-1851	2267	18	to	to	ADP
ftr-1851	2267	19	those	those	PRON
ftr-1851	2267	20	in	in	ADP
ftr-1851	2267	21	acm	acm	PROPN
ftr-1851	2267	22	partnership	partnership	PROPN
ftr-1851	2267	23	v.	v.	PROPN
ftr-1851	2267	24	commissioner	commissioner	PROPN
ftr-1851	2267	25	,	,	PUNCT
ftr-1851	2267	26	157	157	NUM
ftr-1851	2267	27	f.3d	f.3d	NUM
ftr-1851	2267	28	231	231	NUM
ftr-1851	2267	29	,	,	PUNCT
ftr-1851	2267	30	82	82	NUM
ftr-1851	2267	31	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2267	32	98	98	NUM
ftr-1851	2267	33	-	-	SYM
ftr-1851	2267	34	6682	6682	NUM
ftr-1851	2267	35	,	,	PUNCT
ftr-1851	2267	36	98	98	NUM
ftr-1851	2267	37	-	-	SYM
ftr-1851	2267	38	2	2	NUM
ftr-1851	2267	39	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2267	40	.	.	PROPN
ftr-1851	2268	1	50,790	50,790	NUM
ftr-1851	2268	2	(	(	PUNCT
ftr-1851	2268	3	3d	3d	NUM
ftr-1851	2268	4	cir	cir	NOUN
ftr-1851	2268	5	.	.	PUNCT
ftr-1851	2269	1	10/13/98	10/13/98	NUM
ftr-1851	2269	2	)	)	PUNCT
ftr-1851	2269	3	,	,	PUNCT
ftr-1851	2269	4	affig	affig	PROPN
ftr-1851	2269	5	t.c	t.c	PROPN
ftr-1851	2269	6	.	.	PROPN
ftr-1851	2269	7	memo	memo	NOUN
ftr-1851	2269	8	.	.	PUNCT
ftr-1851	2270	1	1997	1997	NUM
ftr-1851	2270	2	-	-	SYM
ftr-1851	2270	3	115	115	NUM
ftr-1851	2270	4	(	(	PUNCT
ftr-1851	2270	5	3/5/97	3/5/97	NUM
ftr-1851	2270	6	)	)	PUNCT
ftr-1851	2270	7	,	,	PUNCT
ftr-1851	2270	8	cert	cert	PROPN
ftr-1851	2270	9	.	.	PUNCT
ftr-1851	2270	10	denied	deny	VERB
ftr-1851	2270	11	,	,	PUNCT
ftr-1851	2270	12	526	526	NUM
ftr-1851	2270	13	u.s	u.s	PROPN
ftr-1851	2270	14	.	.	PROPN
ftr-1851	2270	15	1017	1017	NUM
ftr-1851	2270	16	(	(	PUNCT
ftr-1851	2270	17	1999	1999	NUM
ftr-1851	2270	18	)	)	PUNCT
ftr-1851	2270	19	,	,	PUNCT
ftr-1851	2270	20	asa	asa	PROPN
ftr-1851	2270	21	investerings	investering	VERB
ftr-1851	2270	22	partnership	partnership	PROPN
ftr-1851	2270	23	v.	v.	PROPN
ftr-1851	2270	24	commissioner	commissioner	PROPN
ftr-1851	2270	25	,	,	PUNCT
ftr-1851	2270	26	201	201	NUM
ftr-1851	2270	27	f.3d	f.3d	NUM
ftr-1851	2270	28	505,2000	505,2000	NUM
ftr-1851	2270	29	-	-	SYM
ftr-1851	2270	30	1	1	NUM
ftr-1851	2270	31	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2270	32	.	.	PROPN
ftr-1851	2271	1	50,185	50,185	NUM
ftr-1851	2271	2	(	(	PUNCT
ftr-1851	2271	3	d.c	d.c	PROPN
ftr-1851	2271	4	.	.	PROPN
ftr-1851	2271	5	cir	cir	PROPN
ftr-1851	2271	6	.	.	PUNCT
ftr-1851	2272	1	2/1/00	2/1/00	NUM
ftr-1851	2272	2	)	)	PUNCT
ftr-1851	2272	3	,	,	PUNCT
ftr-1851	2273	1	affgt.c	affgt.c	PROPN
ftr-1851	2273	2	.	.	PUNCT
ftr-1851	2274	1	memo	memo	NOUN
ftr-1851	2274	2	.	.	PUNCT
ftr-1851	2275	1	1998	1998	NUM
ftr-1851	2275	2	-	-	SYM
ftr-1851	2275	3	305	305	NUM
ftr-1851	2275	4	(	(	PUNCT
ftr-1851	2275	5	8/20/98	8/20/98	NUM
ftr-1851	2275	6	)	)	PUNCT
ftr-1851	2275	7	,	,	PUNCT
ftr-1851	2275	8	and	and	CCONJ
ftr-1851	2275	9	saba	saba	PROPN
ftr-1851	2275	10	partnership	partnership	PROPN
ftr-1851	2275	11	v.	v.	PROPN
ftr-1851	2275	12	commissioner	commissioner	PROPN
ftr-1851	2275	13	,	,	PUNCT
ftr-1851	2275	14	t.c	t.c	PROPN
ftr-1851	2275	15	.	.	PROPN
ftr-1851	2275	16	memo	memo	NOUN
ftr-1851	2275	17	.	.	PUNCT
ftr-1851	2276	1	1999	1999	NUM
ftr-1851	2276	2	-	-	SYM
ftr-1851	2276	3	359	359	NUM
ftr-1851	2276	4	(	(	PUNCT
ftr-1851	2276	5	10/27/99	10/27/99	PROPN
ftr-1851	2276	6	)	)	PUNCT
ftr-1851	2276	7	,	,	PUNCT
ftr-1851	2276	8	judgment	judgment	NOUN
ftr-1851	2276	9	vacated	vacate	VERB
ftr-1851	2276	10	by	by	ADP
ftr-1851	2276	11	273	273	NUM
ftr-1851	2276	12	f.3d	f.3d	NUM
ftr-1851	2276	13	1135	1135	NUM
ftr-1851	2276	14	(	(	PUNCT
ftr-1851	2276	15	d.c	d.c	PROPN
ftr-1851	2276	16	.	.	PROPN
ftr-1851	2276	17	cir	cir	PROPN
ftr-1851	2276	18	.	.	PROPN
ftr-1851	2276	19	2001	2001	NUM
ftr-1851	2276	20	)	)	PUNCT
ftr-1851	2276	21	,	,	PUNCT
ftr-1851	2276	22	on	on	ADP
ftr-1851	2276	23	remand	remand	NOUN
ftr-1851	2276	24	to	to	ADP
ftr-1851	2276	25	t.c	t.c	PROPN
ftr-1851	2276	26	.	.	PROPN
ftr-1851	2276	27	memo	memo	NOUN
ftr-1851	2276	28	.	.	PUNCT
ftr-1851	2277	1	2003	2003	NUM
ftr-1851	2277	2	-	-	SYM
ftr-1851	2277	3	31	31	NUM
ftr-1851	2277	4	.	.	PUNCT
ftr-1851	2278	1	the	the	DET
ftr-1851	2278	2	losses	loss	NOUN
ftr-1851	2278	3	from	from	ADP
ftr-1851	2278	4	the	the	DET
ftr-1851	2278	5	transaction	transaction	NOUN
ftr-1851	2278	6	sheltered	shelter	VERB
ftr-1851	2278	7	the	the	DET
ftr-1851	2278	8	gain	gain	NOUN
ftr-1851	2278	9	on	on	ADP
ftr-1851	2278	10	the	the	DET
ftr-1851	2278	11	sale	sale	NOUN
ftr-1851	2278	12	of	of	ADP
ftr-1851	2278	13	a	a	DET
ftr-1851	2278	14	corporate	corporate	ADJ
ftr-1851	2278	15	subsidiary	subsidiary	NOUN
ftr-1851	2278	16	.	.	PUNCT
ftr-1851	2279	1	judge	judge	PROPN
ftr-1851	2279	2	friedman	friedman	PROPN
ftr-1851	2279	3	held	hold	VERB
ftr-1851	2279	4	that	that	SCONJ
ftr-1851	2279	5	a	a	DET
ftr-1851	2279	6	valid	valid	ADJ
ftr-1851	2279	7	partnership	partnership	NOUN
ftr-1851	2279	8	existed	exist	VERB
ftr-1851	2279	9	and	and	CCONJ
ftr-1851	2279	10	that	that	SCONJ
ftr-1851	2279	11	the	the	DET
ftr-1851	2279	12	losses	loss	NOUN
ftr-1851	2279	13	were	be	AUX
ftr-1851	2279	14	allowable	allowable	ADJ
ftr-1851	2279	15	because	because	SCONJ
ftr-1851	2279	16	he	he	PRON
ftr-1851	2279	17	found	find	VERB
ftr-1851	2279	18	that	that	SCONJ
ftr-1851	2279	19	the	the	DET
ftr-1851	2279	20	taxpayer	taxpayer	NOUN
ftr-1851	2279	21	had	have	VERB
ftr-1851	2279	22	both	both	CCONJ
ftr-1851	2279	23	a	a	DET
ftr-1851	2279	24	business	business	NOUN
ftr-1851	2279	25	purpose	purpose	NOUN
ftr-1851	2279	26	and	and	CCONJ
ftr-1851	2279	27	an	an	DET
ftr-1851	2279	28	objective	objective	ADJ
ftr-1851	2279	29	profit	profit	NOUN
ftr-1851	2279	30	potential	potential	NOUN
ftr-1851	2279	31	in	in	ADP
ftr-1851	2279	32	entering	enter	VERB
ftr-1851	2279	33	into	into	ADP
ftr-1851	2279	34	the	the	DET
ftr-1851	2279	35	transaction	transaction	NOUN
ftr-1851	2279	36	.	.	PUNCT
ftr-1851	2280	1	a.	a.	PROPN
ftr-1851	2280	2	reversed	reverse	VERB
ftr-1851	2280	3	:	:	PUNCT
ftr-1851	2280	4	asa	asa	PROPN
ftr-1851	2280	5	investerings	investering	NOUN
ftr-1851	2280	6	is	be	AUX
ftr-1851	2280	7	followed	follow	VERB
ftr-1851	2280	8	.	.	PUNCT
ftr-1851	2281	1	boca	boca	PROPN
ftr-1851	2281	2	investerings	investering	VERB
ftr-1851	2281	3	partnership	partnership	PROPN
ftr-1851	2281	4	v.	v.	PROPN
ftr-1851	2281	5	united	united	PROPN
ftr-1851	2281	6	states	states	PROPN
ftr-1851	2281	7	,	,	PUNCT
ftr-1851	2281	8	314	314	NUM
ftr-1851	2281	9	f.3d	f.3d	NUM
ftr-1851	2281	10	625	625	NUM
ftr-1851	2281	11	,	,	PUNCT
ftr-1851	2281	12	91	91	NUM
ftr-1851	2281	13	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2281	14	2003	2003	NUM
ftr-1851	2281	15	-	-	SYM
ftr-1851	2281	16	444	444	NUM
ftr-1851	2281	17	,	,	PUNCT
ftr-1851	2281	18	2003	2003	NUM
ftr-1851	2281	19	-	-	SYM
ftr-1851	2281	20	1	1	NUM
ftr-1851	2281	21	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2281	22	.	.	PROPN
ftr-1851	2281	23	50,181	50,181	NUM
ftr-1851	2281	24	(	(	PUNCT
ftr-1851	2281	25	1/10/03	1/10/03	NUM
ftr-1851	2281	26	)	)	PUNCT
ftr-1851	2281	27	.	.	PUNCT
ftr-1851	2282	1	the	the	DET
ftr-1851	2282	2	d.c	d.c	PROPN
ftr-1851	2282	3	.	.	PROPN
ftr-1851	2282	4	circuit	circuit	PROPN
ftr-1851	2282	5	held	hold	VERB
ftr-1851	2282	6	that	that	SCONJ
ftr-1851	2282	7	the	the	DET
ftr-1851	2282	8	district	district	NOUN
ftr-1851	2282	9	court	court	NOUN
ftr-1851	2282	10	"	"	PUNCT
ftr-1851	2282	11	erred	err	VERB
ftr-1851	2282	12	as	as	ADP
ftr-1851	2282	13	a	a	DET
ftr-1851	2282	14	matter	matter	NOUN
ftr-1851	2282	15	of	of	ADP
ftr-1851	2282	16	law	law	NOUN
ftr-1851	2282	17	when	when	SCONJ
ftr-1851	2282	18	it	it	PRON
ftr-1851	2282	19	did	do	AUX
ftr-1851	2282	20	not	not	PART
ftr-1851	2282	21	properly	properly	ADV
ftr-1851	2282	22	apply	apply	VERB
ftr-1851	2282	23	the	the	DET
ftr-1851	2282	24	holding	holding	NOUN
ftr-1851	2282	25	of	of	ADP
ftr-1851	2282	26	asa	asa	PROPN
ftr-1851	2282	27	investerings	investering	NOUN
ftr-1851	2282	28	,	,	PUNCT
ftr-1851	2282	29	requiring	require	VERB
ftr-1851	2282	30	that	that	SCONJ
ftr-1851	2282	31	a	a	DET
ftr-1851	2282	32	legitimate	legitimate	ADJ
ftr-1851	2282	33	non	non	ADJ
ftr-1851	2282	34	-	-	ADJ
ftr-1851	2282	35	tax	tax	ADJ
ftr-1851	2282	36	business	business	NOUN
ftr-1851	2282	37	necessity	necessity	NOUN
ftr-1851	2282	38	exist	exist	VERB
ftr-1851	2282	39	for	for	ADP
ftr-1851	2282	40	the	the	DET
ftr-1851	2282	41	creation	creation	NOUN
ftr-1851	2282	42	of	of	ADP
ftr-1851	2282	43	the	the	DET
ftr-1851	2282	44	otherwise	otherwise	ADV
ftr-1851	2282	45	sham	sham	ADJ
ftr-1851	2282	46	entity	entity	NOUN
ftr-1851	2282	47	inserted	insert	VERB
ftr-1851	2282	48	into	into	ADP
ftr-1851	2282	49	the	the	DET
ftr-1851	2282	50	partnership	partnership	NOUN
ftr-1851	2282	51	for	for	ADP
ftr-1851	2282	52	tax	tax	NOUN
ftr-1851	2282	53	avoidance	avoidance	NOUN
ftr-1851	2282	54	reasons	reason	NOUN
ftr-1851	2282	55	in	in	ADP
ftr-1851	2282	56	order	order	NOUN
ftr-1851	2282	57	to	to	PART
ftr-1851	2282	58	meet	meet	VERB
ftr-1851	2282	59	the	the	DET
ftr-1851	2282	60	intent	intent	NOUN
ftr-1851	2282	61	test	test	NOUN
ftr-1851	2282	62	of	of	ADP
ftr-1851	2282	63	commissioner	commissioner	PROPN
ftr-1851	2282	64	v.	v.	PROPN
ftr-1851	2282	65	culbertson	culbertson	PROPN
ftr-1851	2282	66	,	,	PUNCT
ftr-1851	2282	67	337	337	NUM
ftr-1851	2282	68	u.s	u.s	PROPN
ftr-1851	2282	69	.	.	PROPN
ftr-1851	2282	70	733	733	NUM
ftr-1851	2282	71	(	(	PUNCT
ftr-1851	2282	72	1949	1949	NUM
ftr-1851	2282	73	)	)	PUNCT
ftr-1851	2282	74	,	,	PUNCT
ftr-1851	2282	75	as	as	SCONJ
ftr-1851	2282	76	applied	apply	VERB
ftr-1851	2282	77	to	to	ADP
ftr-1851	2282	78	this	this	DET
ftr-1851	2282	79	type	type	NOUN
ftr-1851	2282	80	of	of	ADP
ftr-1851	2282	81	partnership	partnership	NOUN
ftr-1851	2282	82	transaction	transaction	NOUN
ftr-1851	2282	83	.	.	PUNCT
ftr-1851	2282	84	"	"	PUNCT
ftr-1851	2283	1	judge	judge	NOUN
ftr-1851	2283	2	sentelle	sentelle	NOUN
ftr-1851	2283	3	quoted	quote	VERB
ftr-1851	2283	4	asa	asa	PROPN
ftr-1851	2283	5	to	to	PART
ftr-1851	2283	6	make	make	VERB
ftr-1851	2283	7	clear	clear	ADJ
ftr-1851	2283	8	that	that	SCONJ
ftr-1851	2283	9	"	"	PUNCT
ftr-1851	2283	10	the	the	DET
ftr-1851	2283	11	absence	absence	NOUN
ftr-1851	2283	12	of	of	ADP
ftr-1851	2283	13	a	a	DET
ftr-1851	2283	14	nontax	nontax	NOUN
ftr-1851	2283	15	business	business	NOUN
ftr-1851	2283	16	purpose	purpose	NOUN
ftr-1851	2283	17	"	"	PUNCT
ftr-1851	2283	18	is	be	AUX
ftr-1851	2283	19	fatal	fatal	ADJ
ftr-1851	2283	20	to	to	ADP
ftr-1851	2283	21	an	an	DET
ftr-1851	2283	22	argument	argument	NOUN
ftr-1851	2283	23	that	that	SCONJ
ftr-1851	2283	24	the	the	DET
ftr-1851	2283	25	commissioner	commissioner	NOUN
ftr-1851	2283	26	should	should	AUX
ftr-1851	2283	27	respect	respect	VERB
ftr-1851	2283	28	an	an	DET
ftr-1851	2283	29	entity	entity	NOUN
ftr-1851	2283	30	for	for	ADP
ftr-1851	2283	31	federal	federal	ADJ
ftr-1851	2283	32	tax	tax	NOUN
ftr-1851	2283	33	purposes	purpose	NOUN
ftr-1851	2283	34	.	.	PUNCT
ftr-1851	2284	1	5	5	X
ftr-1851	2284	2	.	.	X
ftr-1851	2284	3	lease	lease	NOUN
ftr-1851	2284	4	-	-	PUNCT
ftr-1851	2284	5	strip	strip	NOUN
ftr-1851	2284	6	transaction	transaction	NOUN
ftr-1851	2284	7	by	by	ADP
ftr-1851	2284	8	pseudo	pseudo	NOUN
ftr-1851	2284	9	-	-	ADJ
ftr-1851	2284	10	black	black	ADJ
ftr-1851	2284	11	box	box	NOUN
ftr-1851	2284	12	intermediary	intermediary	NOUN
ftr-1851	2284	13	fails	fail	VERB
ftr-1851	2284	14	in	in	ADP
ftr-1851	2284	15	the	the	DET
ftr-1851	2284	16	tax	tax	NOUN
ftr-1851	2284	17	court	court	NOUN
ftr-1851	2284	18	;	;	PUNCT
ftr-1851	2284	19	affirmed	affirm	VERB
ftr-1851	2284	20	by	by	ADP
ftr-1851	2284	21	second	second	ADJ
ftr-1851	2284	22	circuit	circuit	NOUN
ftr-1851	2284	23	.	.	PUNCT
ftr-1851	2285	1	nicole	nicole	PROPN
ftr-1851	2285	2	rose	rise	VERB
ftr-1851	2285	3	cor	cor	PROPN
ftr-1851	2285	4	.	.	PUNCT
ftr-1851	2286	1	v.	v.	PROPN
ftr-1851	2286	2	commissioner	commissioner	PROPN
ftr-1851	2286	3	,	,	PUNCT
ftr-1851	2286	4	117	117	NUM
ftr-1851	2286	5	t.c	t.c	PROPN
ftr-1851	2286	6	.	.	PROPN
ftr-1851	2287	1	328	328	NUM
ftr-1851	2287	2	(	(	PUNCT
ftr-1851	2287	3	12/28/01	12/28/01	NUM
ftr-1851	2287	4	)	)	PUNCT
ftr-1851	2287	5	,	,	PUNCT
ftr-1851	2287	6	affd	affd	VERB
ftr-1851	2287	7	by	by	ADP
ftr-1851	2287	8	summary	summary	NOUN
ftr-1851	2287	9	order	order	NOUN
ftr-1851	2287	10	,	,	PUNCT
ftr-1851	2287	11	320	320	NUM
ftr-1851	2287	12	f.3d	f.3d	NUM
ftr-1851	2287	13	282	282	NUM
ftr-1851	2287	14	,	,	PUNCT
ftr-1851	2287	15	90	90	NUM
ftr-1851	2287	16	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2287	17	2002	2002	NUM
ftr-1851	2287	18	-	-	SYM
ftr-1851	2287	19	7702	7702	NUM
ftr-1851	2287	20	,	,	PUNCT
ftr-1851	2287	21	2003	2003	NUM
ftr-1851	2287	22	-	-	SYM
ftr-1851	2287	23	1	1	NUM
ftr-1851	2287	24	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2287	25	.	.	PROPN
ftr-1851	2287	26	50,137	50,137	NUM
ftr-1851	2287	27	(	(	PUNCT
ftr-1851	2287	28	2d	2d	NUM
ftr-1851	2287	29	cir	cir	NOUN
ftr-1851	2287	30	.	.	PUNCT
ftr-1851	2288	1	12/13/02	12/13/02	NUM
ftr-1851	2288	2	)	)	PUNCT
ftr-1851	2288	3	(	(	PUNCT
ftr-1851	2288	4	per	per	ADP
ftr-1851	2288	5	curiam	curiam	NOUN
ftr-1851	2288	6	)	)	PUNCT
ftr-1851	2288	7	,	,	PUNCT
ftr-1851	2288	8	publication	publication	NOUN
ftr-1851	2288	9	status	status	NOUN
ftr-1851	2288	10	changed	change	VERB
ftr-1851	2288	11	by	by	ADP
ftr-1851	2288	12	the	the	DET
ftr-1851	2288	13	court	court	NOUN
ftr-1851	2288	14	from	from	ADP
ftr-1851	2288	15	unpublished	unpublished	ADJ
ftr-1851	2288	16	to	to	AUX
ftr-1851	2288	17	published	publish	VERB
ftr-1851	2288	18	,	,	PUNCT
ftr-1851	2288	19	(	(	PUNCT
ftr-1851	2288	20	2d	2d	NUM
ftr-1851	2288	21	cir	cir	NOUN
ftr-1851	2288	22	.	.	PUNCT
ftr-1851	2288	23	2/24/03	2/24/03	NUM
ftr-1851	2288	24	)	)	PUNCT
ftr-1851	2288	25	.	.	PUNCT
ftr-1851	2289	1	the	the	DET
ftr-1851	2289	2	taxpayer	taxpayer	PROPN
ftr-1851	2289	3	corporation	corporation	NOUN
ftr-1851	2289	4	's	's	PART
ftr-1851	2289	5	stock	stock	NOUN
ftr-1851	2289	6	was	be	AUX
ftr-1851	2289	7	sold	sell	VERB
ftr-1851	2289	8	to	to	ADP
ftr-1851	2289	9	an	an	DET
ftr-1851	2289	10	intermediary	intermediary	NOUN
ftr-1851	2289	11	[	[	X
ftr-1851	2289	12	which	which	PRON
ftr-1851	2289	13	then	then	ADV
ftr-1851	2289	14	merged	merge	VERB
ftr-1851	2289	15	downstream	downstream	NOUN
ftr-1851	2289	16	]	]	PUNCT
ftr-1851	2289	17	,	,	PUNCT
ftr-1851	2289	18	following	follow	VERB
ftr-1851	2289	19	which	which	PRON
ftr-1851	2289	20	its	its	PRON
ftr-1851	2289	21	assets	asset	NOUN
ftr-1851	2289	22	were	be	AUX
ftr-1851	2289	23	sold	sell	VERB
ftr-1851	2289	24	to	to	ADP
ftr-1851	2289	25	the	the	DET
ftr-1851	2289	26	prearranged	prearrange	VERB
ftr-1851	2289	27	ultimate	ultimate	ADJ
ftr-1851	2289	28	purchaser	purchaser	NOUN
ftr-1851	2289	29	.	.	PUNCT
ftr-1851	2290	1	to	to	PART
ftr-1851	2290	2	offset	offset	VERB
ftr-1851	2290	3	the	the	DET
ftr-1851	2290	4	gains	gain	NOUN
ftr-1851	2290	5	realized	realize	VERB
ftr-1851	2290	6	on	on	ADP
ftr-1851	2290	7	the	the	DET
ftr-1851	2290	8	asset	asset	NOUN
ftr-1851	2290	9	sale	sale	NOUN
ftr-1851	2290	10	,	,	PUNCT
ftr-1851	2290	11	the	the	DET
ftr-1851	2290	12	taxpayer	taxpayer	NOUN
ftr-1851	2290	13	acquired	acquire	VERB
ftr-1851	2290	14	by	by	ADP
ftr-1851	2290	15	a	a	DET
ftr-1851	2290	16	§	§	PROPN
ftr-1851	2290	17	351	351	NUM
ftr-1851	2290	18	transaction	transaction	NOUN
ftr-1851	2290	19	interests	interest	NOUN
ftr-1851	2290	20	in	in	ADP
ftr-1851	2290	21	certain	certain	ADJ
ftr-1851	2290	22	equipment	equipment	NOUN
ftr-1851	2290	23	leaseback	leaseback	NOUN
ftr-1851	2290	24	transactions	transaction	NOUN
ftr-1851	2290	25	[	[	PUNCT
ftr-1851	2290	26	secured	secure	VERB
ftr-1851	2290	27	by	by	ADP
ftr-1851	2290	28	trusts	trust	NOUN
ftr-1851	2290	29	that	that	PRON
ftr-1851	2290	30	resulted	result	VERB
ftr-1851	2290	31	in	in	ADP
ftr-1851	2290	32	a	a	DET
ftr-1851	2290	33	circular	circular	ADJ
ftr-1851	2290	34	cash	cash	NOUN
ftr-1851	2290	35	flow	flow	NOUN
ftr-1851	2290	36	]	]	PUNCT
ftr-1851	2290	37	that	that	PRON
ftr-1851	2290	38	had	have	VERB
ftr-1851	2290	39	no	no	DET
ftr-1851	2290	40	foreseeable	foreseeable	ADJ
ftr-1851	2290	41	value	value	NOUN
ftr-1851	2290	42	,	,	PUNCT
ftr-1851	2290	43	which	which	PRON
ftr-1851	2290	44	it	it	PRON
ftr-1851	2290	45	immediately	immediately	ADV
ftr-1851	2290	46	transferred	transfer	VERB
ftr-1851	2290	47	to	to	ADP
ftr-1851	2290	48	a	a	DET
ftr-1851	2290	49	dutch	dutch	PROPN
ftr-1851	2290	50	bank	bank	NOUN
ftr-1851	2290	51	,	,	PUNCT
ftr-1851	2290	52	the	the	DET
ftr-1851	2290	53	sole	sole	ADJ
ftr-1851	2290	54	consideration	consideration	NOUN
ftr-1851	2290	55	for	for	ADP
ftr-1851	2290	56	which	which	PRON
ftr-1851	2290	57	was	be	AUX
ftr-1851	2290	58	assumption	assumption	NOUN
ftr-1851	2290	59	of	of	ADP
ftr-1851	2290	60	taxpayer	taxpayer	NOUN
ftr-1851	2290	61	's	's	PART
ftr-1851	2290	62	obligations	obligation	NOUN
ftr-1851	2290	63	[	[	X
ftr-1851	2290	64	of	of	ADP
ftr-1851	2290	65	which	which	PRON
ftr-1851	2290	66	there	there	PRON
ftr-1851	2290	67	were	be	VERB
ftr-1851	2290	68	in	in	ADP
ftr-1851	2290	69	reality	reality	NOUN
ftr-1851	2290	70	none	none	NOUN
ftr-1851	2290	71	]	]	PUNCT
ftr-1851	2290	72	.	.	PUNCT
ftr-1851	2291	1	taxpayer	taxpayer	NOUN
ftr-1851	2291	2	claimed	claim	VERB
ftr-1851	2291	3	a	a	DET
ftr-1851	2291	4	$	$	SYM
ftr-1851	2291	5	22	22	NUM
ftr-1851	2291	6	million	million	NUM
ftr-1851	2291	7	ordinary	ordinary	ADJ
ftr-1851	2291	8	business	business	NOUN
ftr-1851	2291	9	expense	expense	NOUN
ftr-1851	2291	10	deduction	deduction	NOUN
ftr-1851	2291	11	as	as	ADP
ftr-1851	2291	12	a	a	DET
ftr-1851	2291	13	result	result	NOUN
ftr-1851	2291	14	of	of	ADP
ftr-1851	2291	15	the	the	DET
ftr-1851	2291	16	transfer	transfer	NOUN
ftr-1851	2291	17	of	of	ADP
ftr-1851	2291	18	the	the	DET
ftr-1851	2291	19	leaseback	leaseback	NOUN
ftr-1851	2291	20	interests	interest	NOUN
ftr-1851	2291	21	.	.	PUNCT
ftr-1851	2292	1	the	the	DET
ftr-1851	2292	2	deduction	deduction	NOUN
ftr-1851	2292	3	was	be	AUX
ftr-1851	2292	4	denied	deny	VERB
ftr-1851	2292	5	because	because	SCONJ
ftr-1851	2292	6	the	the	DET
ftr-1851	2292	7	transactions	transaction	NOUN
ftr-1851	2292	8	lacked	lack	VERB
ftr-1851	2292	9	business	business	NOUN
ftr-1851	2292	10	purpose	purpose	NOUN
ftr-1851	2292	11	and	and	CCONJ
ftr-1851	2292	12	economic	economic	ADJ
ftr-1851	2292	13	substance	substance	NOUN
ftr-1851	2292	14	under	under	ADP
ftr-1851	2292	15	"	"	PUNCT
ftr-1851	2292	16	any	any	DET
ftr-1851	2292	17	version	version	NOUN
ftr-1851	2292	18	"	"	PUNCT
ftr-1851	2292	19	of	of	ADP
ftr-1851	2292	20	the	the	DET
ftr-1851	2292	21	tests	test	NOUN
ftr-1851	2292	22	.	.	PUNCT
ftr-1851	2293	1	judge	judge	PROPN
ftr-1851	2293	2	swift	swift	PROPN
ftr-1851	2293	3	held	hold	VERB
ftr-1851	2293	4	that	that	SCONJ
ftr-1851	2293	5	the	the	DET
ftr-1851	2293	6	transaction	transaction	NOUN
ftr-1851	2293	7	lacked	lack	VERB
ftr-1851	2293	8	business	business	NOUN
ftr-1851	2293	9	purpose	purpose	NOUN
ftr-1851	2293	10	and	and	CCONJ
ftr-1851	2293	11	economic	economic	ADJ
ftr-1851	2293	12	substance	substance	NOUN
ftr-1851	2293	13	even	even	ADV
ftr-1851	2293	14	as	as	SCONJ
ftr-1851	2293	15	measured	measure	VERB
ftr-1851	2293	16	against	against	ADP
ftr-1851	2293	17	the	the	DET
ftr-1851	2293	18	eleventh	eleventh	ADJ
ftr-1851	2293	19	circuit	circuit	NOUN
ftr-1851	2293	20	's	's	PART
ftr-1851	2293	21	broad	broad	ADJ
ftr-1851	2293	22	articulation	articulation	NOUN
ftr-1851	2293	23	of	of	ADP
ftr-1851	2293	24	the	the	DET
ftr-1851	2293	25	test	test	NOUN
ftr-1851	2293	26	in	in	ADP
ftr-1851	2293	27	ups	up	NOUN
ftr-1851	2293	28	of	of	ADP
ftr-1851	2293	29	america	america	PROPN
ftr-1851	2293	30	,	,	PUNCT
ftr-1851	2293	31	inc	inc	PROPN
ftr-1851	2293	32	.	.	PROPN
ftr-1851	2294	1	v.	v.	PROPN
ftr-1851	2294	2	commissioner	commissioner	PROPN
ftr-1851	2294	3	,	,	PUNCT
ftr-1851	2294	4	254	254	NUM
ftr-1851	2294	5	f.3d	f.3d	NUM
ftr-1851	2294	6	1014	1014	NUM
ftr-1851	2294	7	(	(	PUNCT
ftr-1851	2294	8	1	1	NUM
ftr-1851	2294	9	1th	1th	ADJ
ftr-1851	2294	10	cir	cir	NOUN
ftr-1851	2294	11	.	.	PROPN
ftr-1851	2294	12	2001	2001	NUM
ftr-1851	2294	13	)	)	PUNCT
ftr-1851	2295	1	,	,	PUNCT
ftr-1851	2295	2	that	that	SCONJ
ftr-1851	2295	3	"	"	PUNCT
ftr-1851	2295	4	a	a	DET
ftr-1851	2295	5	transaction	transaction	NOUN
ftr-1851	2295	6	has	have	VERB
ftr-1851	2295	7	a	a	DET
ftr-1851	2295	8	'	'	PUNCT
ftr-1851	2295	9	business	business	NOUN
ftr-1851	2295	10	purpose	purpose	NOUN
ftr-1851	2295	11	'	'	PUNCT
ftr-1851	2295	12	when	when	SCONJ
ftr-1851	2295	13	20041	20041	NUM
ftr-1851	2295	14	florida	florida	PROPN
ftr-1851	2295	15	tax	tax	NOUN
ftr-1851	2295	16	review	review	NOUN
ftr-1851	2295	17	we	we	PRON
ftr-1851	2295	18	are	be	AUX
ftr-1851	2295	19	talking	talk	VERB
ftr-1851	2295	20	about	about	ADP
ftr-1851	2295	21	a	a	DET
ftr-1851	2295	22	going	go	VERB
ftr-1851	2295	23	concern	concern	NOUN
ftr-1851	2295	24	....	....	PUNCT
ftr-1851	2295	25	as	as	ADV
ftr-1851	2295	26	long	long	ADV
ftr-1851	2295	27	as	as	SCONJ
ftr-1851	2295	28	it	it	PRON
ftr-1851	2295	29	figures	figure	VERB
ftr-1851	2295	30	in	in	ADP
ftr-1851	2295	31	a	a	DET
ftr-1851	2295	32	bona	bona	ADJ
ftr-1851	2295	33	fide	fide	NOUN
ftr-1851	2295	34	,	,	PUNCT
ftr-1851	2295	35	profitseeking	profitseeke	VERB
ftr-1851	2295	36	business	business	NOUN
ftr-1851	2295	37	.	.	PUNCT
ftr-1851	2295	38	"	"	PUNCT
ftr-1851	2296	1	6	6	NUM
ftr-1851	2296	2	.	.	PUNCT
ftr-1851	2297	1	the	the	DET
ftr-1851	2297	2	tax	tax	NOUN
ftr-1851	2297	3	court	court	NOUN
ftr-1851	2297	4	hammers	hammer	VERB
ftr-1851	2297	5	another	another	DET
ftr-1851	2297	6	shelter	shelter	NOUN
ftr-1851	2297	7	,	,	PUNCT
ftr-1851	2297	8	and	and	CCONJ
ftr-1851	2297	9	in	in	ADP
ftr-1851	2297	10	the	the	DET
ftr-1851	2297	11	process	process	NOUN
ftr-1851	2297	12	tells	tell	VERB
ftr-1851	2297	13	us	we	PRON
ftr-1851	2297	14	the	the	DET
ftr-1851	2297	15	"	"	PUNCT
ftr-1851	2297	16	purpose	purpose	NOUN
ftr-1851	2297	17	"	"	PUNCT
ftr-1851	2297	18	of	of	ADP
ftr-1851	2297	19	the	the	DET
ftr-1851	2297	20	legislative	legislative	ADJ
ftr-1851	2297	21	plan	plan	NOUN
ftr-1851	2297	22	.	.	PUNCT
ftr-1851	2297	23	"	"	PUNCT
ftr-1851	2298	1	andantech	andantech	ADJ
ftr-1851	2298	2	l.l.c	l.l.c	NOUN
ftr-1851	2298	3	.	.	PUNCT
ftr-1851	2299	1	v.	v.	PROPN
ftr-1851	2299	2	commissioner	commissioner	PROPN
ftr-1851	2299	3	,	,	PUNCT
ftr-1851	2299	4	t.c	t.c	PROPN
ftr-1851	2299	5	.	.	PROPN
ftr-1851	2299	6	memo	memo	NOUN
ftr-1851	2299	7	.	.	PUNCT
ftr-1851	2300	1	2002	2002	NUM
ftr-1851	2300	2	-	-	SYM
ftr-1851	2300	3	97	97	NUM
ftr-1851	2300	4	(	(	PUNCT
ftr-1851	2300	5	4/9/02	4/9/02	NUM
ftr-1851	2300	6	)	)	PUNCT
ftr-1851	2300	7	,	,	PUNCT
ftr-1851	2300	8	aff'd	aff'd	NOUN
ftr-1851	2300	9	and	and	CCONJ
ftr-1851	2300	10	remanded	remand	VERB
ftr-1851	2300	11	,	,	PUNCT
ftr-1851	2300	12	331	331	NUM
ftr-1851	2300	13	f.3d	f.3d	NUM
ftr-1851	2300	14	972	972	NUM
ftr-1851	2300	15	,	,	PUNCT
ftr-1851	2300	16	91	91	NUM
ftr-1851	2300	17	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2300	18	2003	2003	NUM
ftr-1851	2300	19	-	-	SYM
ftr-1851	2300	20	2623,2003	2623,2003	NUM
ftr-1851	2300	21	-	-	PUNCT
ftr-1851	2300	22	1	1	NUM
ftr-1851	2300	23	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2300	24	.	.	PROPN
ftr-1851	2301	1	50,530	50,530	NUM
ftr-1851	2301	2	(	(	PUNCT
ftr-1851	2301	3	d.c	d.c	PROPN
ftr-1851	2301	4	.	.	PROPN
ftr-1851	2301	5	cir	cir	PROPN
ftr-1851	2301	6	.	.	PUNCT
ftr-1851	2302	1	6/17/03	6/17/03	NUM
ftr-1851	2302	2	)	)	PUNCT
ftr-1851	2302	3	.	.	PUNCT
ftr-1851	2303	1	norwest	norwest	PROPN
ftr-1851	2303	2	,	,	PUNCT
ftr-1851	2303	3	through	through	ADP
ftr-1851	2303	4	its	its	PRON
ftr-1851	2303	5	equipment	equipment	NOUN
ftr-1851	2303	6	-	-	PUNCT
ftr-1851	2303	7	leasing	lease	VERB
ftr-1851	2303	8	subsidiary	subsidiary	NOUN
ftr-1851	2303	9	,	,	PUNCT
ftr-1851	2303	10	engaged	engage	VERB
ftr-1851	2303	11	in	in	ADP
ftr-1851	2303	12	a	a	DET
ftr-1851	2303	13	complex	complex	ADJ
ftr-1851	2303	14	[	[	X
ftr-1851	2303	15	seven	seven	NUM
ftr-1851	2303	16	powerpoint	powerpoint	NOUN
ftr-1851	2303	17	slides	slide	VERB
ftr-1851	2303	18	worth	worth	ADJ
ftr-1851	2303	19	]	]	PUNCT
ftr-1851	2303	20	purchase	purchase	NOUN
ftr-1851	2303	21	and	and	CCONJ
ftr-1851	2303	22	leaseback	leaseback	NOUN
ftr-1851	2303	23	tax	tax	NOUN
ftr-1851	2303	24	shelter	shelter	NOUN
ftr-1851	2303	25	transaction	transaction	NOUN
ftr-1851	2303	26	involving	involve	VERB
ftr-1851	2303	27	40	40	NUM
ftr-1851	2303	28	ibm	ibm	PROPN
ftr-1851	2303	29	mainframe	mainframe	NOUN
ftr-1851	2303	30	computers	computer	NOUN
ftr-1851	2303	31	already	already	ADV
ftr-1851	2303	32	under	under	ADP
ftr-1851	2303	33	lease	lease	NOUN
ftr-1851	2303	34	to	to	AUX
ftr-1851	2303	35	end	end	NOUN
ftr-1851	2303	36	-	-	PUNCT
ftr-1851	2303	37	users	user	NOUN
ftr-1851	2303	38	.	.	PUNCT
ftr-1851	2304	1	the	the	DET
ftr-1851	2304	2	promoter	promoter	NOUN
ftr-1851	2304	3	[	[	X
ftr-1851	2304	4	comdisco	comdisco	NOUN
ftr-1851	2304	5	]	]	PUNCT
ftr-1851	2304	6	sold	sell	VERB
ftr-1851	2304	7	the	the	DET
ftr-1851	2304	8	computers	computer	NOUN
ftr-1851	2304	9	for	for	ADP
ftr-1851	2304	10	cash	cash	NOUN
ftr-1851	2304	11	and	and	CCONJ
ftr-1851	2304	12	notes	note	NOUN
ftr-1851	2304	13	to	to	ADP
ftr-1851	2304	14	an	an	DET
ftr-1851	2304	15	llc	llc	NOUN
ftr-1851	2304	16	owned	own	VERB
ftr-1851	2304	17	by	by	ADP
ftr-1851	2304	18	two	two	NUM
ftr-1851	2304	19	nonresident	nonresident	ADJ
ftr-1851	2304	20	aliens	alien	NOUN
ftr-1851	2304	21	,	,	PUNCT
ftr-1851	2304	22	which	which	PRON
ftr-1851	2304	23	leased	lease	VERB
ftr-1851	2304	24	them	they	PRON
ftr-1851	2304	25	back	back	ADV
ftr-1851	2304	26	to	to	ADP
ftr-1851	2304	27	the	the	DET
ftr-1851	2304	28	promoter	promoter	NOUN
ftr-1851	2304	29	,	,	PUNCT
ftr-1851	2304	30	who	who	PRON
ftr-1851	2304	31	retained	retain	VERB
ftr-1851	2304	32	all	all	DET
ftr-1851	2304	33	responsibilities	responsibility	NOUN
ftr-1851	2304	34	to	to	ADP
ftr-1851	2304	35	the	the	DET
ftr-1851	2304	36	end	end	NOUN
ftr-1851	2304	37	-	-	PUNCT
ftr-1851	2304	38	users	user	NOUN
ftr-1851	2304	39	;	;	PUNCT
ftr-1851	2304	40	the	the	DET
ftr-1851	2304	41	llc	llc	NOUN
ftr-1851	2304	42	sold	sell	VERB
ftr-1851	2304	43	the	the	DET
ftr-1851	2304	44	stream	stream	NOUN
ftr-1851	2304	45	of	of	ADP
ftr-1851	2304	46	rental	rental	ADJ
ftr-1851	2304	47	payment	payment	NOUN
ftr-1851	2304	48	to	to	PART
ftr-1851	2304	49	be	be	AUX
ftr-1851	2304	50	received	receive	VERB
ftr-1851	2304	51	for	for	ADP
ftr-1851	2304	52	net	net	ADJ
ftr-1851	2304	53	present	present	ADJ
ftr-1851	2304	54	value	value	NOUN
ftr-1851	2304	55	,	,	PUNCT
ftr-1851	2304	56	thereby	thereby	ADV
ftr-1851	2304	57	accelerating	accelerate	VERB
ftr-1851	2304	58	income	income	NOUN
ftr-1851	2304	59	realization	realization	NOUN
ftr-1851	2304	60	,	,	PUNCT
ftr-1851	2304	61	and	and	CCONJ
ftr-1851	2304	62	applied	apply	VERB
ftr-1851	2304	63	the	the	DET
ftr-1851	2304	64	proceeds	proceed	NOUN
ftr-1851	2304	65	to	to	ADP
ftr-1851	2304	66	the	the	DET
ftr-1851	2304	67	balance	balance	NOUN
ftr-1851	2304	68	due	due	ADJ
ftr-1851	2304	69	on	on	ADP
ftr-1851	2304	70	the	the	DET
ftr-1851	2304	71	note	note	NOUN
ftr-1851	2304	72	.	.	PUNCT
ftr-1851	2305	1	less	less	ADJ
ftr-1851	2305	2	than	than	ADP
ftr-1851	2305	3	three	three	NUM
ftr-1851	2305	4	months	month	NOUN
ftr-1851	2305	5	later	later	ADV
ftr-1851	2305	6	,	,	PUNCT
ftr-1851	2305	7	one	one	NUM
ftr-1851	2305	8	of	of	ADP
ftr-1851	2305	9	the	the	DET
ftr-1851	2305	10	nonresident	nonresident	ADJ
ftr-1851	2305	11	aliens	alien	NOUN
ftr-1851	2305	12	[	[	X
ftr-1851	2305	13	indirectly	indirectly	ADV
ftr-1851	2305	14	]	]	PUNCT
ftr-1851	2305	15	transferred	transfer	VERB
ftr-1851	2305	16	his	his	PRON
ftr-1851	2305	17	2	2	NUM
ftr-1851	2305	18	percent	percent	NOUN
ftr-1851	2305	19	llc	llc	NOUN
ftr-1851	2305	20	interest	interest	NOUN
ftr-1851	2305	21	to	to	ADP
ftr-1851	2305	22	a	a	DET
ftr-1851	2305	23	trust	trust	NOUN
ftr-1851	2305	24	established	establish	VERB
ftr-1851	2305	25	by	by	ADP
ftr-1851	2305	26	promoter	promoter	NOUN
ftr-1851	2305	27	,	,	PUNCT
ftr-1851	2305	28	and	and	CCONJ
ftr-1851	2305	29	norwest	norwest	PROPN
ftr-1851	2305	30	,	,	PUNCT
ftr-1851	2305	31	thorough	thorough	ADJ
ftr-1851	2305	32	a	a	DET
ftr-1851	2305	33	subsidiary	subsidiary	NOUN
ftr-1851	2305	34	,	,	PUNCT
ftr-1851	2305	35	acquired	acquire	VERB
ftr-1851	2305	36	the	the	DET
ftr-1851	2305	37	remaining	remain	VERB
ftr-1851	2305	38	98	98	NUM
ftr-1851	2305	39	percent	percent	NOUN
ftr-1851	2305	40	interest	interest	NOUN
ftr-1851	2305	41	in	in	ADP
ftr-1851	2305	42	the	the	DET
ftr-1851	2305	43	llc	llc	NOUN
ftr-1851	2306	1	[	[	AUX
ftr-1851	2306	2	thereby	thereby	ADV
ftr-1851	2306	3	closing	close	VERB
ftr-1851	2306	4	the	the	DET
ftr-1851	2306	5	taxable	taxable	ADJ
ftr-1851	2306	6	year	year	NOUN
ftr-1851	2306	7	in	in	ADP
ftr-1851	2306	8	which	which	PRON
ftr-1851	2306	9	the	the	DET
ftr-1851	2306	10	income	income	NOUN
ftr-1851	2306	11	had	have	AUX
ftr-1851	2306	12	been	be	AUX
ftr-1851	2306	13	realized	realize	VERB
ftr-1851	2306	14	]	]	PUNCT
ftr-1851	2306	15	for	for	ADP
ftr-1851	2306	16	an	an	DET
ftr-1851	2306	17	amount	amount	NOUN
ftr-1851	2306	18	roughly	roughly	ADV
ftr-1851	2306	19	equal	equal	ADJ
ftr-1851	2306	20	to	to	ADP
ftr-1851	2306	21	one	one	NUM
ftr-1851	2306	22	half	half	NOUN
ftr-1851	2306	23	of	of	ADP
ftr-1851	2306	24	one	one	NUM
ftr-1851	2306	25	percent	percent	NOUN
ftr-1851	2306	26	of	of	ADP
ftr-1851	2306	27	the	the	DET
ftr-1851	2306	28	approximately	approximately	ADV
ftr-1851	2306	29	$	$	SYM
ftr-1851	2306	30	122	122	NUM
ftr-1851	2306	31	million	million	NUM
ftr-1851	2306	32	basis	basis	NOUN
ftr-1851	2306	33	of	of	ADP
ftr-1851	2306	34	the	the	DET
ftr-1851	2306	35	computers	computer	NOUN
ftr-1851	2306	36	.	.	PUNCT
ftr-1851	2307	1	norwest	norwest	PROPN
ftr-1851	2307	2	subsequently	subsequently	ADV
ftr-1851	2307	3	reported	report	VERB
ftr-1851	2307	4	its	its	PRON
ftr-1851	2307	5	distributive	distributive	ADJ
ftr-1851	2307	6	share	share	NOUN
ftr-1851	2307	7	of	of	ADP
ftr-1851	2307	8	depreciation	depreciation	NOUN
ftr-1851	2307	9	deductions	deduction	NOUN
ftr-1851	2307	10	,	,	PUNCT
ftr-1851	2307	11	but	but	CCONJ
ftr-1851	2307	12	was	be	AUX
ftr-1851	2307	13	allocated	allocate	VERB
ftr-1851	2307	14	no	no	DET
ftr-1851	2307	15	income	income	NOUN
ftr-1851	2307	16	.	.	PUNCT
ftr-1851	2308	1	after	after	ADP
ftr-1851	2308	2	three	three	NUM
ftr-1851	2308	3	years	year	NOUN
ftr-1851	2308	4	,	,	PUNCT
ftr-1851	2308	5	the	the	DET
ftr-1851	2308	6	computers	computer	NOUN
ftr-1851	2308	7	were	be	AUX
ftr-1851	2308	8	reconveyed	reconveye	VERB
ftr-1851	2308	9	to	to	ADP
ftr-1851	2308	10	the	the	DET
ftr-1851	2308	11	promoter	promoter	NOUN
ftr-1851	2308	12	,	,	PUNCT
ftr-1851	2308	13	pursuant	pursuant	ADJ
ftr-1851	2308	14	to	to	ADP
ftr-1851	2308	15	an	an	DET
ftr-1851	2308	16	"	"	PUNCT
ftr-1851	2308	17	early	early	ADJ
ftr-1851	2308	18	termination	termination	NOUN
ftr-1851	2308	19	option	option	NOUN
ftr-1851	2308	20	,	,	PUNCT
ftr-1851	2308	21	"	"	PUNCT
ftr-1851	2308	22	which	which	PRON
ftr-1851	2308	23	the	the	DET
ftr-1851	2308	24	court	court	NOUN
ftr-1851	2308	25	found	find	VERB
ftr-1851	2308	26	the	the	DET
ftr-1851	2308	27	"	"	PUNCT
ftr-1851	2308	28	economics	economic	NOUN
ftr-1851	2308	29	of	of	ADP
ftr-1851	2308	30	the	the	DET
ftr-1851	2308	31	transaction	transaction	NOUN
ftr-1851	2308	32	...	...	PUNCT
ftr-1851	2309	1	mandate[d	mandate[d	NOUN
ftr-1851	2309	2	]	]	PUNCT
ftr-1851	2309	3	,	,	PUNCT
ftr-1851	2309	4	"	"	PUNCT
ftr-1851	2309	5	and	and	CCONJ
ftr-1851	2309	6	the	the	DET
ftr-1851	2309	7	llc	llc	NOUN
ftr-1851	2309	8	was	be	AUX
ftr-1851	2309	9	liquidated	liquidate	VERB
ftr-1851	2309	10	.	.	PUNCT
ftr-1851	2310	1	s	s	AUX
ftr-1851	2310	2	the	the	DET
ftr-1851	2310	3	tax	tax	NOUN
ftr-1851	2310	4	court	court	NOUN
ftr-1851	2310	5	(	(	PUNCT
ftr-1851	2310	6	judge	judge	PROPN
ftr-1851	2310	7	jacobs	jacobs	PROPN
ftr-1851	2310	8	)	)	PUNCT
ftr-1851	2310	9	struck	strike	VERB
ftr-1851	2310	10	down	down	ADP
ftr-1851	2310	11	the	the	DET
ftr-1851	2310	12	shelter	shelter	NOUN
ftr-1851	2310	13	.	.	PUNCT
ftr-1851	2311	1	he	he	PRON
ftr-1851	2311	2	concluded	conclude	VERB
ftr-1851	2311	3	that	that	SCONJ
ftr-1851	2311	4	neither	neither	CCONJ
ftr-1851	2311	5	the	the	DET
ftr-1851	2311	6	original	original	ADJ
ftr-1851	2311	7	llc	llc	NOUN
ftr-1851	2311	8	,	,	PUNCT
ftr-1851	2311	9	with	with	ADP
ftr-1851	2311	10	the	the	DET
ftr-1851	2311	11	foreign	foreign	ADJ
ftr-1851	2311	12	partners	partner	NOUN
ftr-1851	2311	13	,	,	PUNCT
ftr-1851	2311	14	nor	nor	CCONJ
ftr-1851	2311	15	the	the	DET
ftr-1851	2311	16	subsequent	subsequent	ADJ
ftr-1851	2311	17	llc	llc	NOUN
ftr-1851	2311	18	of	of	ADP
ftr-1851	2311	19	which	which	PRON
ftr-1851	2311	20	norwest	norwest	PROPN
ftr-1851	2311	21	'	'	PART
ftr-1851	2311	22	s	s	PROPN
ftr-1851	2311	23	subsidiary	subsidiary	NOUN
ftr-1851	2311	24	was	be	AUX
ftr-1851	2311	25	a	a	DET
ftr-1851	2311	26	member	member	NOUN
ftr-1851	2311	27	,	,	PUNCT
ftr-1851	2311	28	was	be	AUX
ftr-1851	2311	29	a	a	DET
ftr-1851	2311	30	valid	valid	ADJ
ftr-1851	2311	31	partnership	partnership	NOUN
ftr-1851	2311	32	to	to	PART
ftr-1851	2311	33	be	be	AUX
ftr-1851	2311	34	recognized	recognize	VERB
ftr-1851	2311	35	for	for	ADP
ftr-1851	2311	36	federal	federal	ADJ
ftr-1851	2311	37	tax	tax	NOUN
ftr-1851	2311	38	purposes	purpose	NOUN
ftr-1851	2311	39	;	;	PUNCT
ftr-1851	2311	40	in	in	ADP
ftr-1851	2311	41	neither	neither	DET
ftr-1851	2311	42	case	case	NOUN
ftr-1851	2311	43	did	do	AUX
ftr-1851	2311	44	the	the	DET
ftr-1851	2311	45	purported	purport	VERB
ftr-1851	2311	46	partners	partner	NOUN
ftr-1851	2311	47	intend	intend	VERB
ftr-1851	2311	48	to	to	PART
ftr-1851	2311	49	join	join	VERB
ftr-1851	2311	50	together	together	ADV
ftr-1851	2311	51	as	as	ADP
ftr-1851	2311	52	partners	partner	NOUN
ftr-1851	2311	53	for	for	ADP
ftr-1851	2311	54	the	the	DET
ftr-1851	2311	55	purpose	purpose	NOUN
ftr-1851	2311	56	of	of	ADP
ftr-1851	2311	57	carrying	carry	VERB
ftr-1851	2311	58	on	on	ADP
ftr-1851	2311	59	a	a	DET
ftr-1851	2311	60	business	business	NOUN
ftr-1851	2311	61	,	,	PUNCT
ftr-1851	2311	62	i.e.	i.e.	X
ftr-1851	2311	63	,	,	PUNCT
ftr-1851	2311	64	they	they	PRON
ftr-1851	2311	65	did	do	AUX
ftr-1851	2311	66	not	not	PART
ftr-1851	2311	67	join	join	VERB
ftr-1851	2311	68	together	together	ADV
ftr-1851	2311	69	to	to	PART
ftr-1851	2311	70	share	share	VERB
ftr-1851	2311	71	in	in	ADP
ftr-1851	2311	72	the	the	DET
ftr-1851	2311	73	profits	profit	NOUN
ftr-1851	2311	74	or	or	CCONJ
ftr-1851	2311	75	losses	loss	NOUN
ftr-1851	2311	76	from	from	ADP
ftr-1851	2311	77	an	an	DET
ftr-1851	2311	78	equipment	equipment	NOUN
ftr-1851	2311	79	leasing	leasing	NOUN
ftr-1851	2311	80	activity	activity	NOUN
ftr-1851	2311	81	.	.	PUNCT
ftr-1851	2312	1	alternatively	alternatively	ADV
ftr-1851	2312	2	,	,	PUNCT
ftr-1851	2312	3	judge	judge	PROPN
ftr-1851	2312	4	jacobs	jacobs	PROPN
ftr-1851	2312	5	would	would	AUX
ftr-1851	2312	6	have	have	AUX
ftr-1851	2312	7	disregarded	disregard	VERB
ftr-1851	2312	8	the	the	DET
ftr-1851	2312	9	participation	participation	NOUN
ftr-1851	2312	10	of	of	ADP
ftr-1851	2312	11	the	the	DET
ftr-1851	2312	12	foreign	foreign	ADJ
ftr-1851	2312	13	llc	llc	PROPN
ftr-1851	2312	14	members	member	NOUN
ftr-1851	2312	15	in	in	ADP
ftr-1851	2312	16	the	the	DET
ftr-1851	2312	17	transactions	transaction	NOUN
ftr-1851	2312	18	under	under	ADP
ftr-1851	2312	19	the	the	DET
ftr-1851	2312	20	step	step	NOUN
ftr-1851	2312	21	transaction	transaction	NOUN
ftr-1851	2312	22	doctrine	doctrine	NOUN
ftr-1851	2312	23	[	[	X
ftr-1851	2312	24	applying	apply	VERB
ftr-1851	2312	25	either	either	CCONJ
ftr-1851	2312	26	the	the	DET
ftr-1851	2312	27	end	end	NOUN
ftr-1851	2312	28	result	result	NOUN
ftr-1851	2312	29	or	or	CCONJ
ftr-1851	2312	30	mutual	mutual	ADJ
ftr-1851	2312	31	interdependence	interdependence	NOUN
ftr-1851	2312	32	test	test	NOUN
ftr-1851	2312	33	]	]	PUNCT
ftr-1851	2312	34	.	.	PUNCT
ftr-1851	2313	1	furthermore	furthermore	ADV
ftr-1851	2313	2	,	,	PUNCT
ftr-1851	2313	3	the	the	DET
ftr-1851	2313	4	llc	llc	PROPN
ftr-1851	2313	5	's	's	PART
ftr-1851	2313	6	sale	sale	NOUN
ftr-1851	2313	7	-	-	PUNCT
ftr-1851	2313	8	leaseback	leaseback	NOUN
ftr-1851	2313	9	transaction	transaction	NOUN
ftr-1851	2313	10	with	with	ADP
ftr-1851	2313	11	the	the	DET
ftr-1851	2313	12	promoter	promoter	NOUN
ftr-1851	2313	13	was	be	AUX
ftr-1851	2313	14	a	a	DET
ftr-1851	2313	15	sham	sham	NOUN
ftr-1851	2313	16	because	because	SCONJ
ftr-1851	2313	17	it	it	PRON
ftr-1851	2313	18	(	(	PUNCT
ftr-1851	2313	19	a	a	X
ftr-1851	2313	20	)	)	PUNCT
ftr-1851	2313	21	was	be	AUX
ftr-1851	2313	22	not	not	PART
ftr-1851	2313	23	a	a	DET
ftr-1851	2313	24	true	true	ADJ
ftr-1851	2313	25	multiple	multiple	ADJ
ftr-1851	2313	26	-	-	PUNCT
ftr-1851	2313	27	party	party	NOUN
ftr-1851	2313	28	transaction	transaction	NOUN
ftr-1851	2313	29	,	,	PUNCT
ftr-1851	2313	30	(	(	PUNCT
ftr-1851	2313	31	b	b	X
ftr-1851	2313	32	)	)	PUNCT
ftr-1851	2313	33	lacked	lack	VERB
ftr-1851	2313	34	economic	economic	ADJ
ftr-1851	2313	35	substance	substance	NOUN
ftr-1851	2313	36	,	,	PUNCT
ftr-1851	2313	37	(	(	PUNCT
ftr-1851	2313	38	c	c	X
ftr-1851	2313	39	)	)	PUNCT
ftr-1851	2313	40	was	be	AUX
ftr-1851	2313	41	not	not	PART
ftr-1851	2313	42	compelled	compel	VERB
ftr-1851	2313	43	or	or	CCONJ
ftr-1851	2313	44	encouraged	encourage	VERB
ftr-1851	2313	45	by	by	ADP
ftr-1851	2313	46	business	business	NOUN
ftr-1851	2313	47	realities	reality	NOUN
ftr-1851	2313	48	,	,	PUNCT
ftr-1851	2313	49	and	and	CCONJ
ftr-1851	2313	50	(	(	PUNCT
ftr-1851	2313	51	d	d	X
ftr-1851	2313	52	)	)	PUNCT
ftr-1851	2313	53	was	be	AUX
ftr-1851	2313	54	shaped	shape	VERB
ftr-1851	2313	55	solely	solely	ADV
ftr-1851	2313	56	by	by	ADP
ftr-1851	2313	57	tax	tax	NOUN
ftr-1851	2313	58	-	-	PUNCT
ftr-1851	2313	59	avoidance	avoidance	NOUN
ftr-1851	2313	60	features	feature	NOUN
ftr-1851	2313	61	.	.	PUNCT
ftr-1851	2314	1	as	as	ADV
ftr-1851	2314	2	far	far	ADV
ftr-1851	2314	3	as	as	SCONJ
ftr-1851	2314	4	norwest	norwest	PROPN
ftr-1851	2314	5	and	and	CCONJ
ftr-1851	2314	6	its	its	PRON
ftr-1851	2314	7	subsidiary	subsidiary	NOUN
ftr-1851	2314	8	were	be	AUX
ftr-1851	2314	9	concerned	concern	VERB
ftr-1851	2314	10	,	,	PUNCT
ftr-1851	2314	11	the	the	DET
ftr-1851	2314	12	transaction	transaction	NOUN
ftr-1851	2314	13	was	be	AUX
ftr-1851	2314	14	not	not	PART
ftr-1851	2314	15	respected	respect	VERB
ftr-1851	2314	16	because	because	SCONJ
ftr-1851	2314	17	it	it	PRON
ftr-1851	2314	18	lacked	lack	VERB
ftr-1851	2314	19	both	both	DET
ftr-1851	2314	20	business	business	NOUN
ftr-1851	2314	21	purpose	purpose	NOUN
ftr-1851	2314	22	and	and	CCONJ
ftr-1851	2314	23	economic	economic	ADJ
ftr-1851	2314	24	substance	substance	NOUN
ftr-1851	2314	25	.	.	PUNCT
ftr-1851	2315	1	the	the	DET
ftr-1851	2315	2	llc	llc	PROPN
ftr-1851	2315	3	,	,	PUNCT
ftr-1851	2315	4	and	and	CCONJ
ftr-1851	2315	5	norwest	norwest	PROPN
ftr-1851	2315	6	's	's	PART
ftr-1851	2315	7	subsidiary	subsidiary	NOUN
ftr-1851	2315	8	,	,	PUNCT
ftr-1851	2315	9	had	have	VERB
ftr-1851	2315	10	no	no	DET
ftr-1851	2315	11	reasonable	reasonable	ADJ
ftr-1851	2315	12	possibility	possibility	NOUN
ftr-1851	2315	13	of	of	ADP
ftr-1851	2315	14	making	make	VERB
ftr-1851	2315	15	an	an	DET
ftr-1851	2315	16	economic	economic	ADJ
ftr-1851	2315	17	profit	profit	NOUN
ftr-1851	2315	18	,	,	PUNCT
ftr-1851	2315	19	but	but	CCONJ
ftr-1851	2315	20	the	the	DET
ftr-1851	2315	21	tax	tax	NOUN
ftr-1851	2315	22	benefits	benefit	NOUN
ftr-1851	2315	23	were	be	AUX
ftr-1851	2315	24	more	more	ADJ
ftr-1851	2315	25	than	than	ADP
ftr-1851	2315	26	sufficient	sufficient	ADJ
ftr-1851	2315	27	to	to	PART
ftr-1851	2315	28	cover	cover	VERB
ftr-1851	2315	29	any	any	DET
ftr-1851	2315	30	potential	potential	ADJ
ftr-1851	2315	31	losses	loss	NOUN
ftr-1851	2315	32	.	.	PUNCT
ftr-1851	2316	1	the	the	DET
ftr-1851	2316	2	norwest	norwest	PROPN
ftr-1851	2316	3	subsidiary	subsidiary	NOUN
ftr-1851	2316	4	never	never	ADV
ftr-1851	2316	5	acquired	acquire	VERB
ftr-1851	2316	6	the	the	DET
ftr-1851	2316	7	benefits	benefit	NOUN
ftr-1851	2316	8	and	and	CCONJ
ftr-1851	2316	9	burdens	burden	NOUN
ftr-1851	2316	10	of	of	ADP
ftr-1851	2316	11	ownership	ownership	NOUN
ftr-1851	2316	12	of	of	ADP
ftr-1851	2316	13	the	the	DET
ftr-1851	2316	14	depreciable	depreciable	ADJ
ftr-1851	2316	15	equipment	equipment	NOUN
ftr-1851	2316	16	,	,	PUNCT
ftr-1851	2316	17	and	and	CCONJ
ftr-1851	2316	18	thus	thus	ADV
ftr-1851	2316	19	was	be	AUX
ftr-1851	2316	20	not	not	PART
ftr-1851	2316	21	entitled	entitle	VERB
ftr-1851	2316	22	to	to	ADP
ftr-1851	2316	23	depreciation	depreciation	NOUN
ftr-1851	2316	24	deductions	deduction	NOUN
ftr-1851	2316	25	.	.	PUNCT
ftr-1851	2317	1	in	in	ADP
ftr-1851	2317	2	addition	addition	NOUN
ftr-1851	2317	3	,	,	PUNCT
ftr-1851	2317	4	the	the	DET
ftr-1851	2317	5	llc	llc	PROPN
ftr-1851	2317	6	's	's	PART
ftr-1851	2317	7	debts	debt	NOUN
ftr-1851	2317	8	were	be	AUX
ftr-1851	2317	9	not	not	PART
ftr-1851	2317	10	bonafide	bonafide	ADJ
ftr-1851	2317	11	and	and	CCONJ
ftr-1851	2317	12	no	no	DET
ftr-1851	2317	13	interest	interest	NOUN
ftr-1851	2317	14	deductions	deduction	NOUN
ftr-1851	2317	15	were	be	AUX
ftr-1851	2317	16	allowable	allowable	ADJ
ftr-1851	2317	17	.	.	PUNCT
ftr-1851	2318	1	*	*	PUNCT
ftr-1851	2318	2	finally	finally	ADV
ftr-1851	2318	3	,	,	PUNCT
ftr-1851	2318	4	judge	judge	PROPN
ftr-1851	2318	5	jacobs	jacobs	PROPN
ftr-1851	2318	6	concluded	conclude	VERB
ftr-1851	2318	7	by	by	ADP
ftr-1851	2318	8	looking	look	VERB
ftr-1851	2318	9	back	back	ADV
ftr-1851	2318	10	to	to	ADP
ftr-1851	2318	11	early	early	ADJ
ftr-1851	2318	12	supreme	supreme	PROPN
ftr-1851	2318	13	court	court	PROPN
ftr-1851	2318	14	jurisprudence	jurisprudence	NOUN
ftr-1851	2318	15	:	:	PUNCT
ftr-1851	2318	16	in	in	ADP
ftr-1851	2318	17	higgins	higgins	PROPN
ftr-1851	2318	18	v.	v.	ADP
ftr-1851	2318	19	smith	smith	PROPN
ftr-1851	2318	20	,	,	PUNCT
ftr-1851	2318	21	308	308	NUM
ftr-1851	2318	22	u.s	u.s	PROPN
ftr-1851	2318	23	.	.	PUNCT
ftr-1851	2319	1	[	[	X
ftr-1851	2319	2	473	473	NUM
ftr-1851	2319	3	]	]	X
ftr-1851	2319	4	at	at	ADP
ftr-1851	2319	5	476	476	NUM
ftr-1851	2319	6	-	-	SYM
ftr-1851	2319	7	477	477	NUM
ftr-1851	2320	1	[	[	X
ftr-1851	2320	2	19401	19401	NUM
ftr-1851	2320	3	,	,	PUNCT
ftr-1851	2320	4	the	the	DET
ftr-1851	2320	5	supreme	supreme	PROPN
ftr-1851	2320	6	court	court	PROPN
ftr-1851	2320	7	stated	state	VERB
ftr-1851	2320	8	:	:	PUNCT
ftr-1851	2321	1	[	[	X
ftr-1851	2321	2	vol6	vol6	NOUN
ftr-1851	2321	3	:	:	PUNCT
ftr-1851	2321	4	si	si	PROPN
ftr-1851	2321	5	recent	recent	ADJ
ftr-1851	2321	6	developments	development	NOUN
ftr-1851	2321	7	in	in	ADP
ftr-1851	2321	8	federal	federal	ADJ
ftr-1851	2321	9	income	income	NOUN
ftr-1851	2321	10	taxation	taxation	NOUN
ftr-1851	2321	11	there	there	PRON
ftr-1851	2321	12	is	be	VERB
ftr-1851	2321	13	no	no	DET
ftr-1851	2321	14	illusion	illusion	NOUN
ftr-1851	2321	15	about	about	ADP
ftr-1851	2321	16	the	the	DET
ftr-1851	2321	17	payment	payment	NOUN
ftr-1851	2321	18	of	of	ADP
ftr-1851	2321	19	a	a	DET
ftr-1851	2321	20	tax	tax	NOUN
ftr-1851	2321	21	exaction	exaction	NOUN
ftr-1851	2321	22	.	.	PUNCT
ftr-1851	2322	1	each	each	DET
ftr-1851	2322	2	tax	tax	NOUN
ftr-1851	2322	3	,	,	PUNCT
ftr-1851	2322	4	according	accord	VERB
ftr-1851	2322	5	to	to	ADP
ftr-1851	2322	6	a	a	DET
ftr-1851	2322	7	legislative	legislative	ADJ
ftr-1851	2322	8	plan	plan	NOUN
ftr-1851	2322	9	,	,	PUNCT
ftr-1851	2322	10	raises	raise	VERB
ftr-1851	2322	11	funds	fund	NOUN
ftr-1851	2322	12	to	to	PART
ftr-1851	2322	13	carry	carry	VERB
ftr-1851	2322	14	on	on	ADP
ftr-1851	2322	15	government	government	NOUN
ftr-1851	2322	16	.	.	PUNCT
ftr-1851	2323	1	the	the	DET
ftr-1851	2323	2	purpose	purpose	NOUN
ftr-1851	2323	3	here	here	ADV
ftr-1851	2323	4	is	be	AUX
ftr-1851	2323	5	to	to	PART
ftr-1851	2323	6	tax	tax	VERB
ftr-1851	2323	7	earnings	earning	NOUN
ftr-1851	2323	8	and	and	CCONJ
ftr-1851	2323	9	profits	profit	NOUN
ftr-1851	2323	10	less	less	ADJ
ftr-1851	2323	11	expenses	expense	NOUN
ftr-1851	2323	12	and	and	CCONJ
ftr-1851	2323	13	losses	loss	NOUN
ftr-1851	2323	14	.	.	PUNCT
ftr-1851	2324	1	if	if	SCONJ
ftr-1851	2324	2	one	one	NUM
ftr-1851	2324	3	or	or	CCONJ
ftr-1851	2324	4	the	the	DET
ftr-1851	2324	5	other	other	ADJ
ftr-1851	2324	6	factor	factor	NOUN
ftr-1851	2324	7	in	in	ADP
ftr-1851	2324	8	any	any	DET
ftr-1851	2324	9	calculation	calculation	NOUN
ftr-1851	2324	10	is	be	AUX
ftr-1851	2324	11	unreal	unreal	ADJ
ftr-1851	2324	12	,	,	PUNCT
ftr-1851	2324	13	it	it	PRON
ftr-1851	2324	14	distorts	distort	VERB
ftr-1851	2324	15	the	the	DET
ftr-1851	2324	16	liability	liability	NOUN
ftr-1851	2324	17	of	of	ADP
ftr-1851	2324	18	the	the	DET
ftr-1851	2324	19	particular	particular	ADJ
ftr-1851	2324	20	taxpayer	taxpayer	NOUN
ftr-1851	2324	21	to	to	ADP
ftr-1851	2324	22	the	the	DET
ftr-1851	2324	23	detriment	detriment	NOUN
ftr-1851	2324	24	or	or	CCONJ
ftr-1851	2324	25	advantage	advantage	NOUN
ftr-1851	2324	26	of	of	ADP
ftr-1851	2324	27	the	the	DET
ftr-1851	2324	28	entire	entire	ADJ
ftr-1851	2324	29	tax	tax	NOUN
ftr-1851	2324	30	-	-	PUNCT
ftr-1851	2324	31	paying	pay	VERB
ftr-1851	2324	32	group	group	NOUN
ftr-1851	2324	33	....	....	PUNCT
ftr-1851	2325	1	the	the	DET
ftr-1851	2325	2	sale	sale	NOUN
ftr-1851	2325	3	-	-	PUNCT
ftr-1851	2325	4	leaseback	leaseback	NOUN
ftr-1851	2325	5	transaction	transaction	NOUN
ftr-1851	2325	6	was	be	AUX
ftr-1851	2325	7	designed	design	VERB
ftr-1851	2325	8	by	by	ADP
ftr-1851	2325	9	comdisco	comdisco	PROPN
ftr-1851	2325	10	to	to	PART
ftr-1851	2325	11	create	create	VERB
ftr-1851	2325	12	just	just	ADV
ftr-1851	2325	13	such	such	DET
ftr-1851	2325	14	a	a	DET
ftr-1851	2325	15	distortion	distortion	NOUN
ftr-1851	2325	16	.	.	PUNCT
ftr-1851	2326	1	it	it	PRON
ftr-1851	2326	2	is	be	AUX
ftr-1851	2326	3	axiomatic	axiomatic	ADJ
ftr-1851	2326	4	that	that	SCONJ
ftr-1851	2326	5	taxpayers	taxpayer	NOUN
ftr-1851	2326	6	may	may	AUX
ftr-1851	2326	7	structure	structure	VERB
ftr-1851	2326	8	transactions	transaction	NOUN
ftr-1851	2326	9	to	to	PART
ftr-1851	2326	10	take	take	VERB
ftr-1851	2326	11	advantage	advantage	NOUN
ftr-1851	2326	12	of	of	ADP
ftr-1851	2326	13	tax	tax	NOUN
ftr-1851	2326	14	benefits	benefit	NOUN
ftr-1851	2326	15	.	.	PUNCT
ftr-1851	2327	1	but	but	CCONJ
ftr-1851	2327	2	"	"	PUNCT
ftr-1851	2327	3	after	after	ADP
ftr-1851	2327	4	a	a	DET
ftr-1851	2327	5	certain	certain	ADJ
ftr-1851	2327	6	point	point	NOUN
ftr-1851	2327	7	,	,	PUNCT
ftr-1851	2327	8	.	.	PUNCT
ftr-1851	2327	9	.	.	PUNCT
ftr-1851	2327	10	.	.	PUNCT
ftr-1851	2328	1	,	,	PUNCT
ftr-1851	2328	2	the	the	DET
ftr-1851	2328	3	transaction	transaction	NOUN
ftr-1851	2328	4	ceases	cease	VERB
ftr-1851	2328	5	to	to	PART
ftr-1851	2328	6	have	have	VERB
ftr-1851	2328	7	any	any	DET
ftr-1851	2328	8	economic	economic	ADJ
ftr-1851	2328	9	substance	substance	NOUN
ftr-1851	2328	10	and	and	CCONJ
ftr-1851	2328	11	becomes	become	VERB
ftr-1851	2328	12	no	no	PRON
ftr-1851	2328	13	more	more	ADJ
ftr-1851	2328	14	than	than	ADP
ftr-1851	2328	15	a	a	DET
ftr-1851	2328	16	sale	sale	NOUN
ftr-1851	2328	17	of	of	ADP
ftr-1851	2328	18	tax	tax	NOUN
ftr-1851	2328	19	profits	profit	NOUN
ftr-1851	2328	20	.	.	PUNCT
ftr-1851	2328	21	"	"	PUNCT
ftr-1851	2329	1	hines	hines	PROPN
ftr-1851	2329	2	v.	v.	ADP
ftr-1851	2329	3	united	united	PROPN
ftr-1851	2329	4	states	states	PROPN
ftr-1851	2329	5	,	,	PUNCT
ftr-1851	2329	6	912	912	NUM
ftr-1851	2329	7	f.2d	f.2d	NOUN
ftr-1851	2329	8	736	736	NUM
ftr-1851	2329	9	,	,	PUNCT
ftr-1851	2329	10	741	741	NUM
ftr-1851	2329	11	(	(	PUNCT
ftr-1851	2329	12	4th	4th	ADJ
ftr-1851	2329	13	cir.1990	cir.1990	NOUN
ftr-1851	2329	14	)	)	PUNCT
ftr-1851	2329	15	.	.	PUNCT
ftr-1851	2330	1	here	here	ADV
ftr-1851	2330	2	,	,	PUNCT
ftr-1851	2330	3	the	the	DET
ftr-1851	2330	4	evidence	evidence	NOUN
ftr-1851	2330	5	in	in	ADP
ftr-1851	2330	6	the	the	DET
ftr-1851	2330	7	record	record	NOUN
ftr-1851	2330	8	clearly	clearly	ADV
ftr-1851	2330	9	indicates	indicate	VERB
ftr-1851	2330	10	that	that	SCONJ
ftr-1851	2330	11	the	the	DET
ftr-1851	2330	12	investment	investment	NOUN
ftr-1851	2330	13	scheme	scheme	NOUN
ftr-1851	2330	14	devised	devise	VERB
ftr-1851	2330	15	and	and	CCONJ
ftr-1851	2330	16	orchestrated	orchestrate	VERB
ftr-1851	2330	17	by	by	ADP
ftr-1851	2330	18	comdisco	comdisco	NOUN
ftr-1851	2330	19	"	"	PUNCT
ftr-1851	2330	20	reached	reach	VERB
ftr-1851	2330	21	the	the	DET
ftr-1851	2330	22	point	point	NOUN
ftr-1851	2330	23	where	where	SCONJ
ftr-1851	2330	24	the	the	DET
ftr-1851	2330	25	tax	tax	NOUN
ftr-1851	2330	26	tail	tail	NOUN
ftr-1851	2330	27	began	begin	VERB
ftr-1851	2330	28	to	to	PART
ftr-1851	2330	29	wag	wag	VERB
ftr-1851	2330	30	the	the	DET
ftr-1851	2330	31	dog	dog	NOUN
ftr-1851	2330	32	.	.	PUNCT
ftr-1851	2330	33	"	"	PUNCT
ftr-1851	2331	1	i	i	PRON
ftr-1851	2331	2	d.	d.	PROPN
ftr-1851	2331	3	a.	a.	VERB
ftr-1851	2331	4	the	the	DET
ftr-1851	2331	5	sixth	sixth	ADJ
ftr-1851	2331	6	circuit	circuit	NOUN
ftr-1851	2331	7	(	(	PUNCT
ftr-1851	2331	8	judge	judge	NOUN
ftr-1851	2331	9	sentelle	sentelle	NOUN
ftr-1851	2331	10	)	)	PUNCT
ftr-1851	2331	11	concluded	conclude	VERB
ftr-1851	2331	12	that	that	SCONJ
ftr-1851	2331	13	the	the	DET
ftr-1851	2331	14	partnership	partnership	NOUN
ftr-1851	2331	15	should	should	AUX
ftr-1851	2331	16	be	be	AUX
ftr-1851	2331	17	disregarded	disregard	VERB
ftr-1851	2331	18	and	and	CCONJ
ftr-1851	2331	19	remanded	remand	VERB
ftr-1851	2331	20	to	to	ADP
ftr-1851	2331	21	the	the	DET
ftr-1851	2331	22	tax	tax	NOUN
ftr-1851	2331	23	court	court	NOUN
ftr-1851	2331	24	for	for	ADP
ftr-1851	2331	25	a	a	DET
ftr-1851	2331	26	determination	determination	NOUN
ftr-1851	2331	27	as	as	ADP
ftr-1851	2331	28	to	to	ADP
ftr-1851	2331	29	how	how	SCONJ
ftr-1851	2331	30	the	the	DET
ftr-1851	2331	31	reported	report	VERB
ftr-1851	2331	32	income	income	NOUN
ftr-1851	2331	33	and	and	CCONJ
ftr-1851	2331	34	losses	loss	NOUN
ftr-1851	2331	35	should	should	AUX
ftr-1851	2331	36	be	be	AUX
ftr-1851	2331	37	allocated	allocate	VERB
ftr-1851	2331	38	.	.	PUNCT
ftr-1851	2332	1	the	the	DET
ftr-1851	2332	2	court	court	NOUN
ftr-1851	2332	3	followed	follow	VERB
ftr-1851	2332	4	asa	asa	PROPN
ftr-1851	2332	5	investerings	investering	NOUN
ftr-1851	2332	6	and	and	CCONJ
ftr-1851	2332	7	determined	determine	VERB
ftr-1851	2332	8	that	that	SCONJ
ftr-1851	2332	9	the	the	DET
ftr-1851	2332	10	purported	purport	VERB
ftr-1851	2332	11	partners	partner	NOUN
ftr-1851	2332	12	"	"	PUNCT
ftr-1851	2332	13	did	do	AUX
ftr-1851	2332	14	not	not	PART
ftr-1851	2332	15	intend	intend	VERB
ftr-1851	2332	16	to	to	PART
ftr-1851	2332	17	join	join	VERB
ftr-1851	2332	18	together	together	ADV
ftr-1851	2332	19	in	in	ADP
ftr-1851	2332	20	order	order	NOUN
ftr-1851	2332	21	to	to	PART
ftr-1851	2332	22	share	share	VERB
ftr-1851	2332	23	any	any	DET
ftr-1851	2332	24	profit	profit	NOUN
ftr-1851	2332	25	or	or	CCONJ
ftr-1851	2332	26	loss	loss	NOUN
ftr-1851	2332	27	from	from	ADP
ftr-1851	2332	28	the	the	DET
ftr-1851	2332	29	business	business	NOUN
ftr-1851	2332	30	activity	activity	NOUN
ftr-1851	2332	31	of	of	ADP
ftr-1851	2332	32	andantech	andantech	NOUN
ftr-1851	2332	33	[	[	X
ftr-1851	2332	34	partnership	partnership	NOUN
ftr-1851	2332	35	,	,	PUNCT
ftr-1851	2332	36	]	]	PUNCT
ftr-1851	2332	37	namely	namely	ADV
ftr-1851	2332	38	the	the	DET
ftr-1851	2332	39	sale	sale	NOUN
ftr-1851	2332	40	and	and	CCONJ
ftr-1851	2332	41	leaseback	leaseback	NOUN
ftr-1851	2332	42	of	of	ADP
ftr-1851	2332	43	computer	computer	NOUN
ftr-1851	2332	44	equipment	equipment	NOUN
ftr-1851	2332	45	,	,	PUNCT
ftr-1851	2332	46	"	"	PUNCT
ftr-1851	2332	47	and	and	CCONJ
ftr-1851	2332	48	"	"	PUNCT
ftr-1851	2332	49	'	'	PUNCT
ftr-1851	2332	50	the	the	DET
ftr-1851	2332	51	absence	absence	NOUN
ftr-1851	2332	52	of	of	ADP
ftr-1851	2332	53	a	a	DET
ftr-1851	2332	54	nontax	nontax	NOUN
ftr-1851	2332	55	business	business	NOUN
ftr-1851	2332	56	purpose	purpose	NOUN
ftr-1851	2332	57	'	'	PUNCT
ftr-1851	2332	58	is	be	AUX
ftr-1851	2332	59	fatal	fatal	ADJ
ftr-1851	2332	60	to	to	ADP
ftr-1851	2332	61	the	the	DET
ftr-1851	2332	62	validity	validity	NOUN
ftr-1851	2332	63	of	of	ADP
ftr-1851	2332	64	a	a	DET
ftr-1851	2332	65	partnership	partnership	NOUN
ftr-1851	2332	66	.	.	PUNCT
ftr-1851	2332	67	"	"	PUNCT
ftr-1851	2333	1	7	7	NUM
ftr-1851	2333	2	.	.	X
ftr-1851	2333	3	third	third	ADJ
ftr-1851	2333	4	circuit	circuit	NOUN
ftr-1851	2333	5	comes	come	VERB
ftr-1851	2333	6	down	down	ADP
ftr-1851	2333	7	hard	hard	ADV
ftr-1851	2333	8	on	on	ADP
ftr-1851	2333	9	coli	coli	NOUN
ftr-1851	2333	10	,	,	PUNCT
ftr-1851	2333	11	with	with	ADP
ftr-1851	2333	12	lots	lot	NOUN
ftr-1851	2333	13	of	of	ADP
ftr-1851	2333	14	language	language	NOUN
ftr-1851	2333	15	the	the	DET
ftr-1851	2333	16	government	government	NOUN
ftr-1851	2333	17	will	will	AUX
ftr-1851	2333	18	love	love	VERB
ftr-1851	2333	19	.	.	PUNCT
ftr-1851	2334	1	internal	internal	ADJ
ftr-1851	2334	2	revenue	revenue	NOUN
ftr-1851	2334	3	service	service	NOUN
ftr-1851	2334	4	v.	v.	ADP
ftr-1851	2334	5	cm	cm	PROPN
ftr-1851	2334	6	holdings	holdings	PROPN
ftr-1851	2334	7	inc	inc	PROPN
ftr-1851	2334	8	.	.	PROPN
ftr-1851	2334	9	(	(	PUNCT
ftr-1851	2334	10	in	in	ADP
ftr-1851	2334	11	re	re	PROPN
ftr-1851	2334	12	cm	cm	PROPN
ftr-1851	2334	13	holdings	holdings	PROPN
ftr-1851	2334	14	inc	inc	PROPN
ftr-1851	2334	15	.	.	PROPN
ftr-1851	2334	16	)	)	PUNCT
ftr-1851	2334	17	,	,	PUNCT
ftr-1851	2334	18	301	301	NUM
ftr-1851	2334	19	f.3d	f.3d	NUM
ftr-1851	2334	20	96	96	NUM
ftr-1851	2334	21	,	,	PUNCT
ftr-1851	2334	22	90	90	NUM
ftr-1851	2334	23	a.f.t.r2d	a.f.t.r2d	NOUN
ftr-1851	2334	24	2002	2002	NUM
ftr-1851	2334	25	-	-	SYM
ftr-1851	2334	26	5850	5850	NUM
ftr-1851	2334	27	,	,	PUNCT
ftr-1851	2334	28	2002	2002	NUM
ftr-1851	2334	29	-	-	SYM
ftr-1851	2334	30	2	2	NUM
ftr-1851	2334	31	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2334	32	.	.	PROPN
ftr-1851	2335	1	50,596	50,596	NUM
ftr-1851	2335	2	(	(	PUNCT
ftr-1851	2335	3	3d	3d	NUM
ftr-1851	2335	4	cir	cir	NOUN
ftr-1851	2335	5	.	.	PUNCT
ftr-1851	2335	6	8/16/02	8/16/02	NUM
ftr-1851	2335	7	)	)	PUNCT
ftr-1851	2335	8	,	,	PUNCT
ftr-1851	2335	9	affg	affg	PROPN
ftr-1851	2335	10	254	254	NUM
ftr-1851	2335	11	b.r	b.r	PROPN
ftr-1851	2335	12	.	.	NOUN
ftr-1851	2335	13	578,86	578,86	NUM
ftr-1851	2335	14	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2335	15	2000	2000	NUM
ftr-1851	2335	16	-	-	SYM
ftr-1851	2335	17	6470	6470	NUM
ftr-1851	2335	18	,	,	PUNCT
ftr-1851	2335	19	2000	2000	NUM
ftr-1851	2335	20	-	-	SYM
ftr-1851	2335	21	2	2	NUM
ftr-1851	2335	22	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2335	23	.	.	PROPN
ftr-1851	2335	24	50,791	50,791	NUM
ftr-1851	2335	25	(	(	PUNCT
ftr-1851	2335	26	d.	d.	PROPN
ftr-1851	2335	27	del	del	PROPN
ftr-1851	2335	28	.	.	PROPN
ftr-1851	2335	29	10/16/00	10/16/00	NUM
ftr-1851	2335	30	)	)	PUNCT
ftr-1851	2335	31	.	.	PUNCT
ftr-1851	2336	1	in	in	ADP
ftr-1851	2336	2	cmi	cmi	PROPN
ftr-1851	2336	3	's	's	PART
ftr-1851	2336	4	bankruptcy	bankruptcy	NOUN
ftr-1851	2336	5	,	,	PUNCT
ftr-1851	2336	6	the	the	DET
ftr-1851	2336	7	irs	irs	PROPN
ftr-1851	2336	8	filed	file	VERB
ftr-1851	2336	9	proofs	proof	NOUN
ftr-1851	2336	10	of	of	ADP
ftr-1851	2336	11	claim	claim	NOUN
ftr-1851	2336	12	for	for	ADP
ftr-1851	2336	13	taxes	taxis	NOUN
ftr-1851	2336	14	based	base	VERB
ftr-1851	2336	15	on	on	ADP
ftr-1851	2336	16	the	the	DET
ftr-1851	2336	17	disallowance	disallowance	NOUN
ftr-1851	2336	18	of	of	ADP
ftr-1851	2336	19	interest	interest	NOUN
ftr-1851	2336	20	deductions	deduction	NOUN
ftr-1851	2336	21	that	that	PRON
ftr-1851	2336	22	cmi	cmi	PROPN
ftr-1851	2336	23	claimed	claim	VERB
ftr-1851	2336	24	for	for	ADP
ftr-1851	2336	25	its	its	PRON
ftr-1851	2336	26	coli	coli	NOUN
ftr-1851	2336	27	plan	plan	NOUN
ftr-1851	2336	28	(	(	PUNCT
ftr-1851	2336	29	involving	involve	VERB
ftr-1851	2336	30	policies	policy	NOUN
ftr-1851	2336	31	on	on	ADP
ftr-1851	2336	32	1400	1400	NUM
ftr-1851	2336	33	employees	employee	NOUN
ftr-1851	2336	34	)	)	PUNCT
ftr-1851	2336	35	.	.	PUNCT
ftr-1851	2337	1	e	e	X
ftr-1851	2337	2	the	the	DET
ftr-1851	2337	3	district	district	NOUN
ftr-1851	2337	4	court	court	NOUN
ftr-1851	2337	5	held	hold	VERB
ftr-1851	2337	6	no	no	DET
ftr-1851	2337	7	interest	interest	NOUN
ftr-1851	2337	8	deduction	deduction	NOUN
ftr-1851	2337	9	was	be	AUX
ftr-1851	2337	10	allowable	allowable	ADJ
ftr-1851	2337	11	under	under	ADP
ftr-1851	2337	12	§	§	PROPN
ftr-1851	2337	13	163(a	163(a	PROPN
ftr-1851	2337	14	)	)	PUNCT
ftr-1851	2337	15	because	because	SCONJ
ftr-1851	2337	16	the	the	DET
ftr-1851	2337	17	entire	entire	ADJ
ftr-1851	2337	18	transaction	transaction	NOUN
ftr-1851	2337	19	was	be	AUX
ftr-1851	2337	20	a	a	DET
ftr-1851	2337	21	"	"	PUNCT
ftr-1851	2337	22	sham	sham	NOUN
ftr-1851	2337	23	in	in	ADP
ftr-1851	2337	24	substance	substance	NOUN
ftr-1851	2337	25	"	"	PUNCT
ftr-1851	2337	26	that	that	PRON
ftr-1851	2337	27	lacked	lack	VERB
ftr-1851	2337	28	subjective	subjective	ADJ
ftr-1851	2337	29	business	business	NOUN
ftr-1851	2337	30	purpose	purpose	NOUN
ftr-1851	2337	31	.	.	PUNCT
ftr-1851	2338	1	apart	apart	ADV
ftr-1851	2338	2	from	from	ADP
ftr-1851	2338	3	tax	tax	NOUN
ftr-1851	2338	4	savings	saving	NOUN
ftr-1851	2338	5	from	from	ADP
ftr-1851	2338	6	the	the	DET
ftr-1851	2338	7	interest	interest	NOUN
ftr-1851	2338	8	deduction	deduction	NOUN
ftr-1851	2338	9	,	,	PUNCT
ftr-1851	2338	10	cmi	cmi	PROPN
ftr-1851	2338	11	could	could	AUX
ftr-1851	2338	12	not	not	PART
ftr-1851	2338	13	reasonably	reasonably	ADV
ftr-1851	2338	14	expect	expect	VERB
ftr-1851	2338	15	a	a	DET
ftr-1851	2338	16	positive	positive	ADJ
ftr-1851	2338	17	cash	cash	NOUN
ftr-1851	2338	18	flow	flow	NOUN
ftr-1851	2338	19	from	from	ADP
ftr-1851	2338	20	the	the	DET
ftr-1851	2338	21	coli	coli	NOUN
ftr-1851	2338	22	plan	plan	NOUN
ftr-1851	2338	23	in	in	ADP
ftr-1851	2338	24	any	any	DET
ftr-1851	2338	25	year	year	NOUN
ftr-1851	2338	26	and	and	CCONJ
ftr-1851	2338	27	could	could	AUX
ftr-1851	2338	28	not	not	PART
ftr-1851	2338	29	expect	expect	VERB
ftr-1851	2338	30	to	to	PART
ftr-1851	2338	31	benefit	benefit	VERB
ftr-1851	2338	32	from	from	ADP
ftr-1851	2338	33	the	the	DET
ftr-1851	2338	34	inside	inside	ADJ
ftr-1851	2338	35	cash	cash	NOUN
ftr-1851	2338	36	value	value	NOUN
ftr-1851	2338	37	build	build	NOUN
ftr-1851	2338	38	-	-	PUNCT
ftr-1851	2338	39	up	up	NOUN
ftr-1851	2338	40	[	[	X
ftr-1851	2338	41	which	which	PRON
ftr-1851	2338	42	continuously	continuously	ADV
ftr-1851	2338	43	remained	remain	VERB
ftr-1851	2338	44	at	at	ADP
ftr-1851	2338	45	zero	zero	NUM
ftr-1851	2338	46	throughout	throughout	ADP
ftr-1851	2338	47	the	the	DET
ftr-1851	2338	48	plan	plan	NOUN
ftr-1851	2338	49	]	]	PUNCT
ftr-1851	2338	50	or	or	CCONJ
ftr-1851	2338	51	profit	profit	NOUN
ftr-1851	2338	52	from	from	ADP
ftr-1851	2338	53	the	the	DET
ftr-1851	2338	54	death	death	NOUN
ftr-1851	2338	55	benefits	benefit	NOUN
ftr-1851	2338	56	on	on	ADP
ftr-1851	2338	57	covered	covered	ADJ
ftr-1851	2338	58	employees	employee	NOUN
ftr-1851	2338	59	.	.	PUNCT
ftr-1851	2339	1	interest	interest	NOUN
ftr-1851	2339	2	deductions	deduction	NOUN
ftr-1851	2339	3	were	be	AUX
ftr-1851	2339	4	disallowed	disallow	VERB
ftr-1851	2339	5	,	,	PUNCT
ftr-1851	2339	6	and	and	CCONJ
ftr-1851	2339	7	§	§	PROPN
ftr-1851	2339	8	6662	6662	NUM
ftr-1851	2339	9	substantial	substantial	ADJ
ftr-1851	2339	10	understatement	understatement	NOUN
ftr-1851	2339	11	penalties	penalty	NOUN
ftr-1851	2339	12	were	be	AUX
ftr-1851	2339	13	imposed	impose	VERB
ftr-1851	2339	14	because	because	SCONJ
ftr-1851	2339	15	the	the	DET
ftr-1851	2339	16	transaction	transaction	NOUN
ftr-1851	2339	17	lacked	lack	VERB
ftr-1851	2339	18	economic	economic	ADJ
ftr-1851	2339	19	substance	substance	NOUN
ftr-1851	2339	20	.	.	PUNCT
ftr-1851	2340	1	the	the	DET
ftr-1851	2340	2	transaction	transaction	NOUN
ftr-1851	2340	3	was	be	AUX
ftr-1851	2340	4	entered	enter	VERB
ftr-1851	2340	5	into	into	ADP
ftr-1851	2340	6	without	without	ADP
ftr-1851	2340	7	a	a	DET
ftr-1851	2340	8	reasonable	reasonable	ADJ
ftr-1851	2340	9	expectation	expectation	NOUN
ftr-1851	2340	10	of	of	ADP
ftr-1851	2340	11	profit	profit	NOUN
ftr-1851	2340	12	in	in	ADP
ftr-1851	2340	13	the	the	DET
ftr-1851	2340	14	absence	absence	NOUN
ftr-1851	2340	15	of	of	ADP
ftr-1851	2340	16	the	the	DET
ftr-1851	2340	17	interest	interest	NOUN
ftr-1851	2340	18	deductions	deduction	NOUN
ftr-1851	2340	19	over	over	ADP
ftr-1851	2340	20	the	the	DET
ftr-1851	2340	21	life	life	NOUN
ftr-1851	2340	22	of	of	ADP
ftr-1851	2340	23	the	the	DET
ftr-1851	2340	24	40	40	NUM
ftr-1851	2340	25	-	-	PUNCT
ftr-1851	2340	26	year	year	NOUN
ftr-1851	2340	27	transaction	transaction	NOUN
ftr-1851	2340	28	from	from	ADP
ftr-1851	2340	29	either	either	CCONJ
ftr-1851	2340	30	the	the	DET
ftr-1851	2340	31	inside	inside	ADJ
ftr-1851	2340	32	build	build	NOUN
ftr-1851	2340	33	-	-	PUNCT
ftr-1851	2340	34	up	up	NOUN
ftr-1851	2340	35	or	or	CCONJ
ftr-1851	2340	36	mortality	mortality	NOUN
ftr-1851	2340	37	components	component	NOUN
ftr-1851	2340	38	of	of	ADP
ftr-1851	2340	39	the	the	DET
ftr-1851	2340	40	plan	plan	NOUN
ftr-1851	2340	41	.	.	PUNCT
ftr-1851	2341	1	*	*	PUNCT
ftr-1851	2341	2	the	the	DET
ftr-1851	2341	3	third	third	ADJ
ftr-1851	2341	4	circuit	circuit	NOUN
ftr-1851	2341	5	court	court	NOUN
ftr-1851	2341	6	of	of	ADP
ftr-1851	2341	7	appeals	appeals	PROPN
ftr-1851	2341	8	(	(	PUNCT
ftr-1851	2341	9	judge	judge	PROPN
ftr-1851	2341	10	ambro	ambro	PROPN
ftr-1851	2341	11	)	)	PUNCT
ftr-1851	2341	12	affirmed	affirm	VERB
ftr-1851	2341	13	on	on	ADP
ftr-1851	2341	14	the	the	DET
ftr-1851	2341	15	ground	ground	NOUN
ftr-1851	2341	16	that	that	SCONJ
ftr-1851	2341	17	the	the	DET
ftr-1851	2341	18	"	"	PUNCT
ftr-1851	2341	19	coli	coli	NOUN
ftr-1851	2341	20	policies	policy	NOUN
ftr-1851	2341	21	lacked	lack	VERB
ftr-1851	2341	22	economic	economic	ADJ
ftr-1851	2341	23	substance	substance	NOUN
ftr-1851	2341	24	and	and	CCONJ
ftr-1851	2341	25	therefore	therefore	ADV
ftr-1851	2341	26	were	be	AUX
ftr-1851	2341	27	economic	economic	ADJ
ftr-1851	2341	28	shams	sham	NOUN
ftr-1851	2341	29	.	.	PUNCT
ftr-1851	2341	30	"	"	PUNCT
ftr-1851	2342	1	[	[	X
ftr-1851	2342	2	the	the	DET
ftr-1851	2342	3	court	court	NOUN
ftr-1851	2342	4	did	do	AUX
ftr-1851	2342	5	not	not	PART
ftr-1851	2342	6	reach	reach	VERB
ftr-1851	2342	7	the	the	DET
ftr-1851	2342	8	issue	issue	NOUN
ftr-1851	2342	9	20041	20041	NUM
ftr-1851	2342	10	florida	florida	PROPN
ftr-1851	2342	11	tax	tax	NOUN
ftr-1851	2342	12	review	review	NOUN
ftr-1851	2342	13	of	of	ADP
ftr-1851	2342	14	whether	whether	SCONJ
ftr-1851	2342	15	the	the	DET
ftr-1851	2342	16	transactions	transaction	NOUN
ftr-1851	2342	17	were	be	AUX
ftr-1851	2342	18	factual	factual	ADJ
ftr-1851	2342	19	shams	sham	NOUN
ftr-1851	2342	20	.	.	PUNCT
ftr-1851	2342	21	]	]	PUNCT
ftr-1851	2343	1	the	the	DET
ftr-1851	2343	2	court	court	NOUN
ftr-1851	2343	3	dismissed	dismiss	VERB
ftr-1851	2343	4	out	out	ADP
ftr-1851	2343	5	of	of	ADP
ftr-1851	2343	6	hand	hand	NOUN
ftr-1851	2343	7	the	the	DET
ftr-1851	2343	8	need	need	NOUN
ftr-1851	2343	9	to	to	PART
ftr-1851	2343	10	examine	examine	VERB
ftr-1851	2343	11	the	the	DET
ftr-1851	2343	12	"	"	PUNCT
ftr-1851	2343	13	intersection	intersection	NOUN
ftr-1851	2343	14	of	of	ADP
ftr-1851	2343	15	...	...	PUNCT
ftr-1851	2343	16	statutory	statutory	ADJ
ftr-1851	2343	17	details	detail	NOUN
ftr-1851	2343	18	.	.	PUNCT
ftr-1851	2343	19	"	"	PUNCT
ftr-1851	2344	1	[	[	X
ftr-1851	2344	2	plursuant	plursuant	NOUN
ftr-1851	2344	3	to	to	ADP
ftr-1851	2344	4	gregory	gregory	PROPN
ftr-1851	2344	5	v.	v.	ADP
ftr-1851	2344	6	helvering	helvering	PROPN
ftr-1851	2344	7	,	,	PUNCT
ftr-1851	2344	8	293	293	NUM
ftr-1851	2344	9	u.s	u.s	PROPN
ftr-1851	2344	10	.	.	PROPN
ftr-1851	2344	11	465	465	NUM
ftr-1851	2344	12	(	(	PUNCT
ftr-1851	2344	13	1935	1935	NUM
ftr-1851	2344	14	)	)	PUNCT
ftr-1851	2344	15	,	,	PUNCT
ftr-1851	2344	16	and	and	CCONJ
ftr-1851	2344	17	knetsch	knetsch	PROPN
ftr-1851	2344	18	v.	v.	PROPN
ftr-1851	2344	19	united	united	PROPN
ftr-1851	2344	20	states	states	PROPN
ftr-1851	2344	21	,	,	PUNCT
ftr-1851	2344	22	364	364	NUM
ftr-1851	2344	23	u.s	u.s	PROPN
ftr-1851	2344	24	.	.	PROPN
ftr-1851	2344	25	361	361	NUM
ftr-1851	2344	26	(	(	PUNCT
ftr-1851	2344	27	1960	1960	NUM
ftr-1851	2344	28	)	)	PUNCT
ftr-1851	2344	29	,	,	PUNCT
ftr-1851	2344	30	courts	court	NOUN
ftr-1851	2344	31	have	have	AUX
ftr-1851	2344	32	looked	look	VERB
ftr-1851	2344	33	beyond	beyond	ADP
ftr-1851	2344	34	taxpayers	taxpayer	NOUN
ftr-1851	2344	35	'	'	PART
ftr-1851	2344	36	formal	formal	ADJ
ftr-1851	2344	37	compliance	compliance	NOUN
ftr-1851	2344	38	with	with	ADP
ftr-1851	2344	39	the	the	DET
ftr-1851	2344	40	code	code	NOUN
ftr-1851	2344	41	and	and	CCONJ
ftr-1851	2344	42	analyzed	analyze	VERB
ftr-1851	2344	43	the	the	DET
ftr-1851	2344	44	fundamental	fundamental	ADJ
ftr-1851	2344	45	substance	substance	NOUN
ftr-1851	2344	46	of	of	ADP
ftr-1851	2344	47	transactions	transaction	NOUN
ftr-1851	2344	48	.	.	PUNCT
ftr-1851	2345	1	economic	economic	ADJ
ftr-1851	2345	2	substance	substance	NOUN
ftr-1851	2345	3	is	be	AUX
ftr-1851	2345	4	a	a	DET
ftr-1851	2345	5	prerequisite	prerequisite	NOUN
ftr-1851	2345	6	to	to	ADP
ftr-1851	2345	7	the	the	DET
ftr-1851	2345	8	application	application	NOUN
ftr-1851	2345	9	of	of	ADP
ftr-1851	2345	10	any	any	DET
ftr-1851	2345	11	code	code	NOUN
ftr-1851	2345	12	provision	provision	NOUN
ftr-1851	2345	13	allowing	allow	VERB
ftr-1851	2345	14	deductions	deduction	NOUN
ftr-1851	2345	15	....	....	PUNCT
ftr-1851	2346	1	it	it	PRON
ftr-1851	2346	2	is	be	AUX
ftr-1851	2346	3	the	the	DET
ftr-1851	2346	4	government	government	NOUN
ftr-1851	2346	5	's	's	PART
ftr-1851	2346	6	trump	trump	NOUN
ftr-1851	2346	7	card	card	NOUN
ftr-1851	2346	8	;	;	PUNCT
ftr-1851	2346	9	even	even	ADV
ftr-1851	2346	10	if	if	SCONJ
ftr-1851	2346	11	a	a	DET
ftr-1851	2346	12	transaction	transaction	NOUN
ftr-1851	2346	13	complies	comply	VERB
ftr-1851	2346	14	precisely	precisely	ADV
ftr-1851	2346	15	with	with	ADP
ftr-1851	2346	16	all	all	DET
ftr-1851	2346	17	requirements	requirement	NOUN
ftr-1851	2346	18	for	for	ADP
ftr-1851	2346	19	obtaining	obtain	VERB
ftr-1851	2346	20	a	a	DET
ftr-1851	2346	21	deduction	deduction	NOUN
ftr-1851	2346	22	,	,	PUNCT
ftr-1851	2346	23	if	if	SCONJ
ftr-1851	2346	24	it	it	PRON
ftr-1851	2346	25	lacks	lack	VERB
ftr-1851	2346	26	economic	economic	ADJ
ftr-1851	2346	27	substance	substance	NOUN
ftr-1851	2346	28	it	it	PRON
ftr-1851	2346	29	"	"	PUNCT
ftr-1851	2346	30	simply	simply	ADV
ftr-1851	2346	31	is	be	AUX
ftr-1851	2346	32	not	not	PART
ftr-1851	2346	33	recognized	recognize	VERB
ftr-1851	2346	34	for	for	ADP
ftr-1851	2346	35	federal	federal	ADJ
ftr-1851	2346	36	taxation	taxation	NOUN
ftr-1851	2346	37	purposes	purpose	NOUN
ftr-1851	2346	38	,	,	PUNCT
ftr-1851	2346	39	for	for	ADP
ftr-1851	2346	40	better	well	ADJ
ftr-1851	2346	41	or	or	CCONJ
ftr-1851	2346	42	for	for	ADP
ftr-1851	2346	43	worse	bad	ADJ
ftr-1851	2346	44	.	.	PUNCT
ftr-1851	2346	45	"	"	PUNCT
ftr-1851	2347	1	in	in	ADP
ftr-1851	2347	2	holding	hold	VERB
ftr-1851	2347	3	for	for	ADP
ftr-1851	2347	4	the	the	DET
ftr-1851	2347	5	government	government	NOUN
ftr-1851	2347	6	,	,	PUNCT
ftr-1851	2347	7	the	the	DET
ftr-1851	2347	8	court	court	NOUN
ftr-1851	2347	9	rejected	reject	VERB
ftr-1851	2347	10	the	the	DET
ftr-1851	2347	11	taxpayer	taxpayer	NOUN
ftr-1851	2347	12	's	's	PART
ftr-1851	2347	13	argument	argument	NOUN
ftr-1851	2347	14	that	that	SCONJ
ftr-1851	2347	15	[	[	X
ftr-1851	2347	16	based	base	VERB
ftr-1851	2347	17	on	on	ADP
ftr-1851	2347	18	gregory	gregory	PROPN
ftr-1851	2347	19	,	,	PUNCT
ftr-1851	2347	20	knetsch	knetsch	PROPN
ftr-1851	2347	21	,	,	PUNCT
ftr-1851	2347	22	acm	acm	PROPN
ftr-1851	2347	23	partnership	partnership	NOUN
ftr-1851	2347	24	and	and	CCONJ
ftr-1851	2347	25	other	other	ADJ
ftr-1851	2347	26	cases	case	NOUN
ftr-1851	2347	27	]	]	PUNCT
ftr-1851	2347	28	the	the	DET
ftr-1851	2347	29	application	application	NOUN
ftr-1851	2347	30	of	of	ADP
ftr-1851	2347	31	the	the	DET
ftr-1851	2347	32	economic	economic	ADJ
ftr-1851	2347	33	shams	sham	NOUN
ftr-1851	2347	34	doctrine	doctrine	VERB
ftr-1851	2347	35	properly	properly	ADV
ftr-1851	2347	36	hinges	hinge	VERB
ftr-1851	2347	37	on	on	ADP
ftr-1851	2347	38	the	the	DET
ftr-1851	2347	39	"	"	PUNCT
ftr-1851	2347	40	'	'	NUM
ftr-1851	2347	41	fleeting	fleeting	ADJ
ftr-1851	2347	42	and	and	CCONJ
ftr-1851	2347	43	inconsequential	inconsequential	ADJ
ftr-1851	2347	44	'	'	PUNCT
ftr-1851	2347	45	nature	nature	NOUN
ftr-1851	2347	46	"	"	PUNCT
ftr-1851	2347	47	of	of	ADP
ftr-1851	2347	48	the	the	DET
ftr-1851	2347	49	transaction	transaction	NOUN
ftr-1851	2347	50	under	under	ADP
ftr-1851	2347	51	scrutiny	scrutiny	NOUN
ftr-1851	2347	52	.	.	PUNCT
ftr-1851	2348	1	rather	rather	ADV
ftr-1851	2348	2	,	,	PUNCT
ftr-1851	2348	3	the	the	DET
ftr-1851	2348	4	court	court	NOUN
ftr-1851	2348	5	concluded	conclude	VERB
ftr-1851	2348	6	that	that	SCONJ
ftr-1851	2348	7	"	"	PUNCT
ftr-1851	2348	8	[	[	X
ftr-1851	2348	9	d]uration	d]uration	NOUN
ftr-1851	2348	10	alone	alone	ADV
ftr-1851	2348	11	can	can	AUX
ftr-1851	2348	12	not	not	PART
ftr-1851	2348	13	sanctify	sanctify	VERB
ftr-1851	2348	14	a	a	DET
ftr-1851	2348	15	transaction	transaction	NOUN
ftr-1851	2348	16	that	that	PRON
ftr-1851	2348	17	lacks	lack	VERB
ftr-1851	2348	18	economic	economic	ADJ
ftr-1851	2348	19	substance	substance	NOUN
ftr-1851	2348	20	.	.	PUNCT
ftr-1851	2349	1	the	the	DET
ftr-1851	2349	2	appropriate	appropriate	ADJ
ftr-1851	2349	3	examination	examination	NOUN
ftr-1851	2349	4	is	be	AUX
ftr-1851	2349	5	of	of	ADP
ftr-1851	2349	6	the	the	DET
ftr-1851	2349	7	net	net	ADJ
ftr-1851	2349	8	financial	financial	ADJ
ftr-1851	2349	9	effect	effect	NOUN
ftr-1851	2349	10	to	to	ADP
ftr-1851	2349	11	the	the	DET
ftr-1851	2349	12	taxpayer	taxpayer	NOUN
ftr-1851	2349	13	,	,	PUNCT
ftr-1851	2349	14	be	be	AUX
ftr-1851	2349	15	it	it	PRON
ftr-1851	2349	16	short	short	ADJ
ftr-1851	2349	17	or	or	CCONJ
ftr-1851	2349	18	long	long	ADJ
ftr-1851	2349	19	term	term	NOUN
ftr-1851	2349	20	.	.	PUNCT
ftr-1851	2350	1	the	the	DET
ftr-1851	2350	2	point	point	NOUN
ftr-1851	2350	3	of	of	ADP
ftr-1851	2350	4	our	our	PRON
ftr-1851	2350	5	analysis	analysis	NOUN
ftr-1851	2350	6	in	in	ADP
ftr-1851	2350	7	acm	acm	PROPN
ftr-1851	2350	8	partnership	partnership	NOUN
ftr-1851	2350	9	is	be	AUX
ftr-1851	2350	10	that	that	SCONJ
ftr-1851	2350	11	the	the	DET
ftr-1851	2350	12	transactions	transaction	NOUN
ftr-1851	2350	13	'	'	PUNCT
ftr-1851	2350	14	offset	offset	VERB
ftr-1851	2350	15	one	one	NOUN
ftr-1851	2350	16	another	another	DET
ftr-1851	2350	17	with	with	ADP
ftr-1851	2350	18	no	no	DET
ftr-1851	2350	19	net	net	ADJ
ftr-1851	2350	20	effect	effect	NOUN
ftr-1851	2350	21	on	on	ADP
ftr-1851	2350	22	acm	acm	PROPN
ftr-1851	2350	23	's	's	PART
ftr-1851	2350	24	financial	financial	ADJ
ftr-1851	2350	25	position	position	NOUN
ftr-1851	2350	26	.	.	PUNCT
ftr-1851	2351	1	"	"	PUNCT
ftr-1851	2351	2	'	'	PUNCT
ftr-1851	2351	3	in	in	ADP
ftr-1851	2351	4	any	any	DET
ftr-1851	2351	5	event	event	NOUN
ftr-1851	2351	6	,	,	PUNCT
ftr-1851	2351	7	the	the	DET
ftr-1851	2351	8	court	court	NOUN
ftr-1851	2351	9	found	find	VERB
ftr-1851	2351	10	the	the	DET
ftr-1851	2351	11	coli	coli	NOUN
ftr-1851	2351	12	transactions	transaction	NOUN
ftr-1851	2351	13	bore	bore	NOUN
ftr-1851	2351	14	"	"	PUNCT
ftr-1851	2351	15	striking	striking	ADJ
ftr-1851	2351	16	similarities	similarity	NOUN
ftr-1851	2351	17	"	"	PUNCT
ftr-1851	2351	18	to	to	PART
ftr-1851	2351	19	knetsch	knetsch	PROPN
ftr-1851	2351	20	.	.	PUNCT
ftr-1851	2352	1	the	the	DET
ftr-1851	2352	2	court	court	NOUN
ftr-1851	2352	3	further	far	ADV
ftr-1851	2352	4	rejected	reject	VERB
ftr-1851	2352	5	the	the	DET
ftr-1851	2352	6	argument	argument	NOUN
ftr-1851	2352	7	that	that	SCONJ
ftr-1851	2352	8	for	for	ADP
ftr-1851	2352	9	analytical	analytical	ADJ
ftr-1851	2352	10	purposes	purpose	NOUN
ftr-1851	2352	11	the	the	DET
ftr-1851	2352	12	pre	pre	ADJ
ftr-1851	2352	13	-	-	ADJ
ftr-1851	2352	14	tax	tax	ADJ
ftr-1851	2352	15	profit	profit	NOUN
ftr-1851	2352	16	should	should	AUX
ftr-1851	2352	17	have	have	AUX
ftr-1851	2352	18	been	be	AUX
ftr-1851	2352	19	"	"	PUNCT
ftr-1851	2352	20	grossed	gross	VERB
ftr-1851	2352	21	-	-	PUNCT
ftr-1851	2352	22	up	up	NOUN
ftr-1851	2352	23	"	"	PUNCT
ftr-1851	2352	24	by	by	ADP
ftr-1851	2352	25	the	the	DET
ftr-1851	2352	26	anticipated	anticipate	VERB
ftr-1851	2352	27	tax	tax	NOUN
ftr-1851	2352	28	benefits	benefit	NOUN
ftr-1851	2352	29	because	because	SCONJ
ftr-1851	2352	30	,	,	PUNCT
ftr-1851	2352	31	[	[	X
ftr-1851	2352	32	t]he	t]he	ADJ
ftr-1851	2352	33	point	point	NOUN
ftr-1851	2352	34	of	of	ADP
ftr-1851	2352	35	the	the	DET
ftr-1851	2352	36	analysis	analysis	NOUN
ftr-1851	2352	37	is	be	AUX
ftr-1851	2352	38	to	to	PART
ftr-1851	2352	39	remove	remove	VERB
ftr-1851	2352	40	from	from	ADP
ftr-1851	2352	41	consideration	consideration	NOUN
ftr-1851	2352	42	the	the	DET
ftr-1851	2352	43	challenged	challenge	VERB
ftr-1851	2352	44	tax	tax	NOUN
ftr-1851	2352	45	deduction	deduction	NOUN
ftr-1851	2352	46	,	,	PUNCT
ftr-1851	2352	47	and	and	CCONJ
ftr-1851	2352	48	evaluate	evaluate	VERB
ftr-1851	2352	49	the	the	DET
ftr-1851	2352	50	transaction	transaction	NOUN
ftr-1851	2352	51	on	on	ADP
ftr-1851	2352	52	its	its	PRON
ftr-1851	2352	53	merits	merit	NOUN
ftr-1851	2352	54	,	,	PUNCT
ftr-1851	2352	55	to	to	PART
ftr-1851	2352	56	see	see	VERB
ftr-1851	2352	57	if	if	SCONJ
ftr-1851	2352	58	it	it	PRON
ftr-1851	2352	59	makes	make	VERB
ftr-1851	2352	60	sense	sense	NOUN
ftr-1851	2352	61	economically	economically	ADV
ftr-1851	2352	62	or	or	CCONJ
ftr-1851	2352	63	is	be	AUX
ftr-1851	2352	64	mere	mere	ADJ
ftr-1851	2352	65	tax	tax	NOUN
ftr-1851	2352	66	arbitrage	arbitrage	NOUN
ftr-1851	2352	67	.	.	PUNCT
ftr-1851	2353	1	courts	court	NOUN
ftr-1851	2353	2	use	use	VERB
ftr-1851	2353	3	"	"	PUNCT
ftr-1851	2353	4	pre	pre	ADJ
ftr-1851	2353	5	-	-	NOUN
ftr-1851	2353	6	tax	tax	ADJ
ftr-1851	2353	7	"	"	PUNCT
ftr-1851	2353	8	as	as	ADP
ftr-1851	2353	9	shorthand	shorthand	NOUN
ftr-1851	2353	10	for	for	ADP
ftr-1851	2353	11	this	this	PRON
ftr-1851	2353	12	,	,	PUNCT
ftr-1851	2353	13	but	but	CCONJ
ftr-1851	2353	14	they	they	PRON
ftr-1851	2353	15	do	do	AUX
ftr-1851	2353	16	not	not	PART
ftr-1851	2353	17	imply	imply	VERB
ftr-1851	2353	18	that	that	SCONJ
ftr-1851	2353	19	the	the	DET
ftr-1851	2353	20	court	court	NOUN
ftr-1851	2353	21	must	must	AUX
ftr-1851	2353	22	imagine	imagine	VERB
ftr-1851	2353	23	a	a	DET
ftr-1851	2353	24	world	world	NOUN
ftr-1851	2353	25	without	without	ADP
ftr-1851	2353	26	taxes	taxis	NOUN
ftr-1851	2353	27	,	,	PUNCT
ftr-1851	2353	28	and	and	CCONJ
ftr-1851	2353	29	evaluate	evaluate	VERB
ftr-1851	2353	30	the	the	DET
ftr-1851	2353	31	transaction	transaction	NOUN
ftr-1851	2353	32	accordingly	accordingly	ADV
ftr-1851	2353	33	.	.	PUNCT
ftr-1851	2354	1	instead	instead	ADV
ftr-1851	2354	2	they	they	PRON
ftr-1851	2354	3	focus	focus	VERB
ftr-1851	2354	4	on	on	ADP
ftr-1851	2354	5	the	the	DET
ftr-1851	2354	6	abuse	abuse	NOUN
ftr-1851	2354	7	of	of	ADP
ftr-1851	2354	8	the	the	DET
ftr-1851	2354	9	deductions	deduction	NOUN
ftr-1851	2354	10	claimed	claim	VERB
ftr-1851	2354	11	:	:	PUNCT
ftr-1851	2354	12	"	"	PUNCT
ftr-1851	2354	13	[	[	X
ftr-1851	2354	14	w]here	w]here	NOUN
ftr-1851	2354	15	a	a	DET
ftr-1851	2354	16	transaction	transaction	NOUN
ftr-1851	2354	17	has	have	VERB
ftr-1851	2354	18	no	no	DET
ftr-1851	2354	19	substance	substance	NOUN
ftr-1851	2354	20	other	other	ADJ
ftr-1851	2354	21	than	than	SCONJ
ftr-1851	2354	22	to	to	PART
ftr-1851	2354	23	create	create	VERB
ftr-1851	2354	24	deductions	deduction	NOUN
ftr-1851	2354	25	,	,	PUNCT
ftr-1851	2354	26	the	the	DET
ftr-1851	2354	27	transaction	transaction	NOUN
ftr-1851	2354	28	is	be	AUX
ftr-1851	2354	29	disregarded	disregard	VERB
ftr-1851	2354	30	for	for	ADP
ftr-1851	2354	31	tax	tax	NOUN
ftr-1851	2354	32	purposes	purpose	NOUN
ftr-1851	2354	33	.	.	PUNCT
ftr-1851	2354	34	"	"	PUNCT
ftr-1851	2355	1	[	[	X
ftr-1851	2355	2	citation	citation	NOUN
ftr-1851	2355	3	omitted	omit	VERB
ftr-1851	2355	4	]	]	PUNCT
ftr-1851	2355	5	choosing	choose	VERB
ftr-1851	2355	6	a	a	DET
ftr-1851	2355	7	taxfavored	taxfavore	VERB
ftr-1851	2355	8	investment	investment	NOUN
ftr-1851	2355	9	vehicle	vehicle	NOUN
ftr-1851	2355	10	is	be	AUX
ftr-1851	2355	11	fine	fine	ADJ
ftr-1851	2355	12	,	,	PUNCT
ftr-1851	2355	13	but	but	CCONJ
ftr-1851	2355	14	engaging	engage	VERB
ftr-1851	2355	15	in	in	ADP
ftr-1851	2355	16	an	an	DET
ftr-1851	2355	17	empty	empty	ADJ
ftr-1851	2355	18	transaction	transaction	NOUN
ftr-1851	2355	19	that	that	PRON
ftr-1851	2355	20	shuffles	shuffle	VERB
ftr-1851	2355	21	payments	payment	NOUN
ftr-1851	2355	22	for	for	ADP
ftr-1851	2355	23	the	the	DET
ftr-1851	2355	24	sole	sole	ADJ
ftr-1851	2355	25	purpose	purpose	NOUN
ftr-1851	2355	26	of	of	ADP
ftr-1851	2355	27	generating	generate	VERB
ftr-1851	2355	28	a	a	DET
ftr-1851	2355	29	deduction	deduction	NOUN
ftr-1851	2355	30	is	be	AUX
ftr-1851	2355	31	not	not	PART
ftr-1851	2355	32	.	.	PUNCT
ftr-1851	2355	33	0	0	PUNCT
ftr-1851	2356	1	finally	finally	ADV
ftr-1851	2356	2	,	,	PUNCT
ftr-1851	2356	3	the	the	DET
ftr-1851	2356	4	court	court	NOUN
ftr-1851	2356	5	rejected	reject	VERB
ftr-1851	2356	6	the	the	DET
ftr-1851	2356	7	taxpayer	taxpayer	NOUN
ftr-1851	2356	8	's	's	PART
ftr-1851	2356	9	argument	argument	NOUN
ftr-1851	2356	10	that	that	SCONJ
ftr-1851	2356	11	because	because	SCONJ
ftr-1851	2356	12	"	"	PUNCT
ftr-1851	2356	13	the	the	DET
ftr-1851	2356	14	transaction	transaction	NOUN
ftr-1851	2356	15	had	have	AUX
ftr-1851	2356	16	objective	objective	ADJ
ftr-1851	2356	17	non	non	ADJ
ftr-1851	2356	18	-	-	ADJ
ftr-1851	2356	19	tax	tax	ADJ
ftr-1851	2356	20	economic	economic	ADJ
ftr-1851	2356	21	effects	effect	NOUN
ftr-1851	2356	22	..	..	PUNCT
ftr-1851	2356	23	.	.	PUNCT
ftr-1851	2357	1	the	the	DET
ftr-1851	2357	2	court	court	NOUN
ftr-1851	2357	3	must	must	AUX
ftr-1851	2357	4	not	not	PART
ftr-1851	2357	5	look	look	VERB
ftr-1851	2357	6	further	far	ADV
ftr-1851	2357	7	,	,	PUNCT
ftr-1851	2357	8	"	"	PUNCT
ftr-1851	2357	9	and	and	CCONJ
ftr-1851	2357	10	that	that	SCONJ
ftr-1851	2357	11	the	the	DET
ftr-1851	2357	12	district	district	NOUN
ftr-1851	2357	13	court	court	NOUN
ftr-1851	2357	14	improperly	improperly	ADV
ftr-1851	2357	15	applied	apply	VERB
ftr-1851	2357	16	a	a	DET
ftr-1851	2357	17	subjective	subjective	ADJ
ftr-1851	2357	18	analysis	analysis	NOUN
ftr-1851	2357	19	.	.	PUNCT
ftr-1851	2358	1	rather	rather	ADV
ftr-1851	2358	2	,	,	PUNCT
ftr-1851	2358	3	the	the	DET
ftr-1851	2358	4	court	court	NOUN
ftr-1851	2358	5	of	of	ADP
ftr-1851	2358	6	appeals	appeals	PROPN
ftr-1851	2358	7	read	read	VERB
ftr-1851	2358	8	gregory	gregory	PROPN
ftr-1851	2358	9	to	to	PART
ftr-1851	2358	10	permit	permit	VERB
ftr-1851	2358	11	an	an	DET
ftr-1851	2358	12	inquiry	inquiry	NOUN
ftr-1851	2358	13	into	into	ADP
ftr-1851	2358	14	motive	motive	NOUN
ftr-1851	2358	15	.	.	PUNCT
ftr-1851	2359	1	"	"	PUNCT
ftr-1851	2359	2	if	if	SCONJ
ftr-1851	2359	3	congress	congress	PROPN
ftr-1851	2359	4	intends	intend	VERB
ftr-1851	2359	5	to	to	PART
ftr-1851	2359	6	encourage	encourage	VERB
ftr-1851	2359	7	an	an	DET
ftr-1851	2359	8	activity	activity	NOUN
ftr-1851	2359	9	,	,	PUNCT
ftr-1851	2359	10	and	and	CCONJ
ftr-1851	2359	11	to	to	PART
ftr-1851	2359	12	use	use	VERB
ftr-1851	2359	13	taxpayers	taxpayer	NOUN
ftr-1851	2359	14	'	'	PART
ftr-1851	2359	15	desire	desire	NOUN
ftr-1851	2359	16	to	to	PART
ftr-1851	2359	17	avoid	avoid	VERB
ftr-1851	2359	18	taxes	taxis	NOUN
ftr-1851	2359	19	as	as	ADP
ftr-1851	2359	20	a	a	DET
ftr-1851	2359	21	means	means	NOUN
ftr-1851	2359	22	to	to	PART
ftr-1851	2359	23	do	do	VERB
ftr-1851	2359	24	it	it	PRON
ftr-1851	2359	25	,	,	PUNCT
ftr-1851	2359	26	then	then	ADV
ftr-1851	2359	27	a	a	DET
ftr-1851	2359	28	subjective	subjective	ADJ
ftr-1851	2359	29	motive	motive	NOUN
ftr-1851	2359	30	of	of	ADP
ftr-1851	2359	31	tax	tax	NOUN
ftr-1851	2359	32	avoidance	avoidance	NOUN
ftr-1851	2359	33	is	be	AUX
ftr-1851	2359	34	permissible	permissible	ADJ
ftr-1851	2359	35	.	.	PUNCT
ftr-1851	2360	1	but	but	CCONJ
ftr-1851	2360	2	to	to	PART
ftr-1851	2360	3	engage	engage	VERB
ftr-1851	2360	4	in	in	ADP
ftr-1851	2360	5	an	an	DET
ftr-1851	2360	6	activity	activity	NOUN
ftr-1851	2360	7	solely	solely	ADV
ftr-1851	2360	8	for	for	ADP
ftr-1851	2360	9	the	the	DET
ftr-1851	2360	10	purpose	purpose	NOUN
ftr-1851	2360	11	of	of	ADP
ftr-1851	2360	12	avoiding	avoid	VERB
ftr-1851	2360	13	taxes	taxis	NOUN
ftr-1851	2360	14	where	where	SCONJ
ftr-1851	2360	15	that	that	PRON
ftr-1851	2360	16	is	be	AUX
ftr-1851	2360	17	not	not	PART
ftr-1851	2360	18	the	the	DET
ftr-1851	2360	19	statute	statute	NOUN
ftr-1851	2360	20	's	's	PART
ftr-1851	2360	21	goal	goal	NOUN
ftr-1851	2360	22	is	be	AUX
ftr-1851	2360	23	to	to	PART
ftr-1851	2360	24	conduct	conduct	VERB
ftr-1851	2360	25	an	an	DET
ftr-1851	2360	26	economic	economic	ADJ
ftr-1851	2360	27	sham	sham	NOUN
ftr-1851	2360	28	.	.	PUNCT
ftr-1851	2360	29	"	"	PUNCT
ftr-1851	2361	1	because	because	SCONJ
ftr-1851	2361	2	the	the	DET
ftr-1851	2361	3	court	court	NOUN
ftr-1851	2361	4	found	find	VERB
ftr-1851	2361	5	that	that	SCONJ
ftr-1851	2361	6	nothing	nothing	PRON
ftr-1851	2361	7	in	in	ADP
ftr-1851	2361	8	statute	statute	NOUN
ftr-1851	2361	9	to	to	PART
ftr-1851	2361	10	indicate	indicate	VERB
ftr-1851	2361	11	that	that	SCONJ
ftr-1851	2361	12	congress	congress	PROPN
ftr-1851	2361	13	intended	intend	VERB
ftr-1851	2361	14	to	to	PART
ftr-1851	2361	15	encourage	encourage	VERB
ftr-1851	2361	16	leveraged	leveraged	ADJ
ftr-1851	2361	17	coli	coli	NOUN
ftr-1851	2361	18	investments	investment	NOUN
ftr-1851	2361	19	,	,	PUNCT
ftr-1851	2361	20	the	the	DET
ftr-1851	2361	21	inquiry	inquiry	NOUN
ftr-1851	2361	22	into	into	ADP
ftr-1851	2361	23	motive	motive	NOUN
ftr-1851	2361	24	was	be	AUX
ftr-1851	2361	25	proper	proper	ADJ
ftr-1851	2361	26	.	.	PUNCT
ftr-1851	2362	1	in	in	ADP
ftr-1851	2362	2	this	this	DET
ftr-1851	2362	3	regard	regard	NOUN
ftr-1851	2362	4	,	,	PUNCT
ftr-1851	2362	5	it	it	PRON
ftr-1851	2362	6	was	be	AUX
ftr-1851	2362	7	significant	significant	ADJ
ftr-1851	2362	8	that	that	SCONJ
ftr-1851	2362	9	"	"	PUNCT
ftr-1851	2362	10	the	the	DET
ftr-1851	2362	11	plan	plan	NOUN
ftr-1851	2362	12	was	be	AUX
ftr-1851	2362	13	marketed	market	VERB
ftr-1851	2362	14	as	as	ADP
ftr-1851	2362	15	a	a	DET
ftr-1851	2362	16	tax	tax	NOUN
ftr-1851	2362	17	-	-	PUNCT
ftr-1851	2362	18	driven	drive	VERB
ftr-1851	2362	19	investment	investment	NOUN
ftr-1851	2362	20	.	.	PUNCT
ftr-1851	2362	21	"	"	PUNCT
ftr-1851	2363	1	because	because	SCONJ
ftr-1851	2363	2	[	[	X
ftr-1851	2363	3	vol6	vol6	X
ftr-1851	2363	4	:	:	PUNCT
ftr-1851	2363	5	si	si	PROPN
ftr-1851	2363	6	recent	recent	ADJ
ftr-1851	2363	7	developments	development	NOUN
ftr-1851	2363	8	in	in	ADP
ftr-1851	2363	9	federal	federal	ADJ
ftr-1851	2363	10	income	income	NOUN
ftr-1851	2363	11	taxation	taxation	NOUN
ftr-1851	2363	12	the	the	DET
ftr-1851	2363	13	coli	coli	NOUN
ftr-1851	2363	14	"	"	PUNCT
ftr-1851	2363	15	plan	plan	NOUN
ftr-1851	2363	16	had	have	VERB
ftr-1851	2363	17	no	no	DET
ftr-1851	2363	18	net	net	ADJ
ftr-1851	2363	19	effect	effect	NOUN
ftr-1851	2363	20	on	on	ADP
ftr-1851	2363	21	camelot	camelot	PROPN
ftr-1851	2363	22	's	's	PART
ftr-1851	2363	23	economic	economic	ADJ
ftr-1851	2363	24	position	position	NOUN
ftr-1851	2363	25	,	,	PUNCT
ftr-1851	2363	26	.	.	PUNCT
ftr-1851	2363	27	.	.	PUNCT
ftr-1851	2364	1	.	.	PUNCT
ftr-1851	2365	1	it	it	PRON
ftr-1851	2365	2	fails	fail	VERB
ftr-1851	2365	3	the	the	DET
ftr-1851	2365	4	objective	objective	ADJ
ftr-1851	2365	5	prong	prong	NOUN
ftr-1851	2365	6	of	of	ADP
ftr-1851	2365	7	the	the	DET
ftr-1851	2365	8	economic	economic	ADJ
ftr-1851	2365	9	sham	sham	ADJ
ftr-1851	2365	10	analysis	analysis	NOUN
ftr-1851	2365	11	.	.	PUNCT
ftr-1851	2365	12	"	"	PUNCT
ftr-1851	2366	1	because	because	SCONJ
ftr-1851	2366	2	there	there	PRON
ftr-1851	2366	3	was	be	VERB
ftr-1851	2366	4	no	no	DET
ftr-1851	2366	5	"	"	PUNCT
ftr-1851	2366	6	legitimate	legitimate	ADJ
ftr-1851	2366	7	business	business	NOUN
ftr-1851	2366	8	purpose	purpose	NOUN
ftr-1851	2366	9	behind	behind	ADP
ftr-1851	2366	10	the	the	DET
ftr-1851	2366	11	plan	plan	NOUN
ftr-1851	2366	12	,	,	PUNCT
ftr-1851	2366	13	...	...	PUNCT
ftr-1851	2366	14	it	it	PRON
ftr-1851	2366	15	fails	fail	VERB
ftr-1851	2366	16	the	the	DET
ftr-1851	2366	17	subjective	subjective	ADJ
ftr-1851	2366	18	prong	prong	NOUN
ftr-1851	2366	19	as	as	ADV
ftr-1851	2366	20	well	well	ADV
ftr-1851	2366	21	.	.	PUNCT
ftr-1851	2366	22	"	"	PUNCT
ftr-1851	2367	1	penalties	penalty	NOUN
ftr-1851	2367	2	were	be	AUX
ftr-1851	2367	3	also	also	ADV
ftr-1851	2367	4	upheld	uphold	VERB
ftr-1851	2367	5	.	.	PUNCT
ftr-1851	2368	1	a.	a.	NOUN
ftr-1851	2369	1	but	but	CCONJ
ftr-1851	2369	2	a	a	DET
ftr-1851	2369	3	district	district	NOUN
ftr-1851	2369	4	court	court	NOUN
ftr-1851	2369	5	finds	find	VERB
ftr-1851	2369	6	for	for	ADP
ftr-1851	2369	7	the	the	DET
ftr-1851	2369	8	taxpayer	taxpayer	NOUN
ftr-1851	2369	9	in	in	ADP
ftr-1851	2369	10	an	an	DET
ftr-1851	2369	11	incredible	incredible	ADJ
ftr-1851	2369	12	opinion	opinion	NOUN
ftr-1851	2369	13	.	.	PUNCT
ftr-1851	2370	1	dow	dow	PROPN
ftr-1851	2370	2	chemical	chemical	PROPN
ftr-1851	2370	3	co.	co.	PROPN
ftr-1851	2370	4	v.	v.	PROPN
ftr-1851	2370	5	united	united	PROPN
ftr-1851	2370	6	states	states	PROPN
ftr-1851	2370	7	,	,	PUNCT
ftr-1851	2370	8	250	250	NUM
ftr-1851	2370	9	f.	f.	PROPN
ftr-1851	2370	10	supp	supp	PROPN
ftr-1851	2370	11	.	.	PUNCT
ftr-1851	2371	1	2d	2d	PROPN
ftr-1851	2371	2	748	748	NUM
ftr-1851	2371	3	,	,	PUNCT
ftr-1851	2371	4	91	91	NUM
ftr-1851	2371	5	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2371	6	2003	2003	NUM
ftr-1851	2371	7	-	-	SYM
ftr-1851	2371	8	1489	1489	NUM
ftr-1851	2371	9	,	,	PUNCT
ftr-1851	2371	10	2003	2003	NUM
ftr-1851	2371	11	-	-	SYM
ftr-1851	2371	12	1	1	NUM
ftr-1851	2371	13	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2371	14	.	.	PROPN
ftr-1851	2372	1	50,346	50,346	NUM
ftr-1851	2372	2	(	(	PUNCT
ftr-1851	2372	3	e.d	e.d	PROPN
ftr-1851	2372	4	.	.	PROPN
ftr-1851	2372	5	mich	mich	PROPN
ftr-1851	2372	6	.	.	PUNCT
ftr-1851	2372	7	3/31/03	3/31/03	NUM
ftr-1851	2372	8	)	)	PUNCT
ftr-1851	2372	9	.	.	PUNCT
ftr-1851	2373	1	in	in	ADP
ftr-1851	2373	2	a	a	DET
ftr-1851	2373	3	carefully	carefully	ADV
ftr-1851	2373	4	detailed	detailed	ADJ
ftr-1851	2373	5	opinion	opinion	NOUN
ftr-1851	2373	6	,	,	PUNCT
ftr-1851	2373	7	judge	judge	PROPN
ftr-1851	2373	8	lawson	lawson	PROPN
ftr-1851	2373	9	found	find	VERB
ftr-1851	2373	10	that	that	SCONJ
ftr-1851	2373	11	dow	dow	PROPN
ftr-1851	2373	12	did	do	VERB
ftr-1851	2373	13	correctly	correctly	ADV
ftr-1851	2373	14	almost	almost	ADV
ftr-1851	2373	15	everything	everything	PRON
ftr-1851	2373	16	that	that	PRON
ftr-1851	2373	17	camelot	camelot	PROPN
ftr-1851	2373	18	and	and	CCONJ
ftr-1851	2373	19	aep	aep	PROPN
ftr-1851	2373	20	did	do	VERB
ftr-1851	2373	21	incorrectly	incorrectly	ADV
ftr-1851	2373	22	.	.	PUNCT
ftr-1851	2374	1	the	the	DET
ftr-1851	2374	2	interest	interest	NOUN
ftr-1851	2374	3	rate	rate	NOUN
ftr-1851	2374	4	on	on	ADP
ftr-1851	2374	5	policy	policy	NOUN
ftr-1851	2374	6	loans	loan	NOUN
ftr-1851	2374	7	was	be	AUX
ftr-1851	2374	8	not	not	PART
ftr-1851	2374	9	unreasonably	unreasonably	ADV
ftr-1851	2374	10	high	high	ADJ
ftr-1851	2374	11	,	,	PUNCT
ftr-1851	2374	12	and	and	CCONJ
ftr-1851	2374	13	a	a	DET
ftr-1851	2374	14	positive	positive	ADJ
ftr-1851	2374	15	pre	pre	ADJ
ftr-1851	2374	16	-	-	ADJ
ftr-1851	2374	17	tax	tax	ADJ
ftr-1851	2374	18	cash	cash	NOUN
ftr-1851	2374	19	flow	flow	NOUN
ftr-1851	2374	20	was	be	AUX
ftr-1851	2374	21	expected	expect	VERB
ftr-1851	2374	22	.	.	PUNCT
ftr-1851	2375	1	the	the	DET
ftr-1851	2375	2	court	court	NOUN
ftr-1851	2375	3	found	find	VERB
ftr-1851	2375	4	that	that	SCONJ
ftr-1851	2375	5	there	there	PRON
ftr-1851	2375	6	was	be	VERB
ftr-1851	2375	7	a	a	DET
ftr-1851	2375	8	business	business	NOUN
ftr-1851	2375	9	purpose	purpose	NOUN
ftr-1851	2375	10	for	for	ADP
ftr-1851	2375	11	the	the	DET
ftr-1851	2375	12	coli	coli	NOUN
ftr-1851	2375	13	arrangements	arrangement	NOUN
ftr-1851	2375	14	,	,	PUNCT
ftr-1851	2375	15	i.e.	i.e.	X
ftr-1851	2375	16	,	,	PUNCT
ftr-1851	2375	17	to	to	PART
ftr-1851	2375	18	provide	provide	VERB
ftr-1851	2375	19	retiree	retiree	NOUN
ftr-1851	2375	20	benefits	benefit	NOUN
ftr-1851	2375	21	.	.	PUNCT
ftr-1851	2376	1	the	the	DET
ftr-1851	2376	2	premiums	premium	NOUN
ftr-1851	2376	3	for	for	ADP
ftr-1851	2376	4	the	the	DET
ftr-1851	2376	5	first	first	ADJ
ftr-1851	2376	6	three	three	NUM
ftr-1851	2376	7	years	year	NOUN
ftr-1851	2376	8	were	be	AUX
ftr-1851	2376	9	payable	payable	ADJ
ftr-1851	2376	10	with	with	ADP
ftr-1851	2376	11	policy	policy	NOUN
ftr-1851	2376	12	loans	loan	NOUN
ftr-1851	2376	13	and	and	CCONJ
ftr-1851	2376	14	the	the	DET
ftr-1851	2376	15	premiums	premium	NOUN
ftr-1851	2376	16	for	for	ADP
ftr-1851	2376	17	years	year	NOUN
ftr-1851	2376	18	four	four	NUM
ftr-1851	2376	19	through	through	ADP
ftr-1851	2376	20	seven	seven	NUM
ftr-1851	2376	21	were	be	AUX
ftr-1851	2376	22	payable	payable	ADJ
ftr-1851	2376	23	90	90	NUM
ftr-1851	2376	24	%	%	NOUN
ftr-1851	2376	25	with	with	ADP
ftr-1851	2376	26	partial	partial	ADJ
ftr-1851	2376	27	[	[	X
ftr-1851	2376	28	cash	cash	NOUN
ftr-1851	2376	29	]	]	PUNCT
ftr-1851	2376	30	withdrawals	withdrawal	NOUN
ftr-1851	2376	31	(	(	PUNCT
ftr-1851	2376	32	from	from	ADP
ftr-1851	2376	33	policies	policy	NOUN
ftr-1851	2376	34	whose	whose	DET
ftr-1851	2376	35	cash	cash	NOUN
ftr-1851	2376	36	value	value	NOUN
ftr-1851	2376	37	had	have	AUX
ftr-1851	2376	38	been	be	AUX
ftr-1851	2376	39	previously	previously	ADV
ftr-1851	2376	40	borrowed	borrow	VERB
ftr-1851	2376	41	)	)	PUNCT
ftr-1851	2376	42	and	and	CCONJ
ftr-1851	2376	43	10	10	NUM
ftr-1851	2376	44	%	%	NOUN
ftr-1851	2376	45	with	with	ADP
ftr-1851	2376	46	cash	cash	NOUN
ftr-1851	2376	47	from	from	ADP
ftr-1851	2376	48	the	the	DET
ftr-1851	2376	49	taxpayer	taxpayer	NOUN
ftr-1851	2376	50	.	.	PUNCT
ftr-1851	2377	1	judge	judge	PROPN
ftr-1851	2377	2	lawson	lawson	PROPN
ftr-1851	2377	3	found	find	VERB
ftr-1851	2377	4	that	that	SCONJ
ftr-1851	2377	5	the	the	DET
ftr-1851	2377	6	partial	partial	ADJ
ftr-1851	2377	7	withdrawals	withdrawal	NOUN
ftr-1851	2377	8	were	be	AUX
ftr-1851	2377	9	"	"	PUNCT
ftr-1851	2377	10	shams	sham	NOUN
ftr-1851	2377	11	in	in	ADP
ftr-1851	2377	12	fact	fact	NOUN
ftr-1851	2377	13	"	"	PUNCT
ftr-1851	2377	14	because	because	SCONJ
ftr-1851	2377	15	there	there	PRON
ftr-1851	2377	16	was	be	VERB
ftr-1851	2377	17	no	no	DET
ftr-1851	2377	18	cash	cash	NOUN
ftr-1851	2377	19	value	value	NOUN
ftr-1851	2377	20	left	leave	VERB
ftr-1851	2377	21	in	in	ADP
ftr-1851	2377	22	the	the	DET
ftr-1851	2377	23	policies	policy	NOUN
ftr-1851	2377	24	to	to	PART
ftr-1851	2377	25	borrow	borrow	VERB
ftr-1851	2377	26	,	,	PUNCT
ftr-1851	2377	27	but	but	CCONJ
ftr-1851	2377	28	that	that	SCONJ
ftr-1851	2377	29	the	the	DET
ftr-1851	2377	30	§	§	PROPN
ftr-1851	2377	31	264(c)(1	264(c)(1	NUM
ftr-1851	2377	32	)	)	PUNCT
ftr-1851	2377	33	test	test	NOUN
ftr-1851	2377	34	was	be	AUX
ftr-1851	2377	35	met	meet	VERB
ftr-1851	2377	36	because	because	SCONJ
ftr-1851	2377	37	of	of	ADP
ftr-1851	2377	38	the	the	DET
ftr-1851	2377	39	payments	payment	NOUN
ftr-1851	2377	40	of	of	ADP
ftr-1851	2377	41	10	10	NUM
ftr-1851	2377	42	%	%	NOUN
ftr-1851	2377	43	of	of	ADP
ftr-1851	2377	44	the	the	DET
ftr-1851	2377	45	premiums	premium	NOUN
ftr-1851	2377	46	by	by	ADP
ftr-1851	2377	47	taxpayer	taxpayer	NOUN
ftr-1851	2377	48	with	with	ADP
ftr-1851	2377	49	its	its	PRON
ftr-1851	2377	50	own	own	ADJ
ftr-1851	2377	51	cash	cash	NOUN
ftr-1851	2377	52	in	in	ADP
ftr-1851	2377	53	years	year	NOUN
ftr-1851	2377	54	four	four	NUM
ftr-1851	2377	55	through	through	ADP
ftr-1851	2377	56	seven	seven	NUM
ftr-1851	2377	57	.	.	PUNCT
ftr-1851	2378	1	the	the	DET
ftr-1851	2378	2	court	court	NOUN
ftr-1851	2378	3	found	find	VERB
ftr-1851	2378	4	that	that	SCONJ
ftr-1851	2378	5	the	the	DET
ftr-1851	2378	6	§	§	PROPN
ftr-1851	2378	7	264(c)(1	264(c)(1	NUM
ftr-1851	2378	8	)	)	PUNCT
ftr-1851	2378	9	safe	safe	ADJ
ftr-1851	2378	10	harbor	harbor	NOUN
ftr-1851	2378	11	did	do	AUX
ftr-1851	2378	12	not	not	PART
ftr-1851	2378	13	require	require	VERB
ftr-1851	2378	14	level	level	NOUN
ftr-1851	2378	15	premiums	premium	NOUN
ftr-1851	2378	16	over	over	ADP
ftr-1851	2378	17	the	the	DET
ftr-1851	2378	18	first	first	ADJ
ftr-1851	2378	19	seven	seven	NUM
ftr-1851	2378	20	years	year	NOUN
ftr-1851	2378	21	and	and	CCONJ
ftr-1851	2378	22	that	that	SCONJ
ftr-1851	2378	23	the	the	DET
ftr-1851	2378	24	"	"	PUNCT
ftr-1851	2378	25	premium	premium	NOUN
ftr-1851	2378	26	"	"	PUNCT
ftr-1851	2378	27	for	for	ADP
ftr-1851	2378	28	each	each	PRON
ftr-1851	2378	29	of	of	ADP
ftr-1851	2378	30	years	year	NOUN
ftr-1851	2378	31	four	four	NUM
ftr-1851	2378	32	to	to	PART
ftr-1851	2378	33	seven	seven	NUM
ftr-1851	2378	34	was	be	AUX
ftr-1851	2378	35	the	the	DET
ftr-1851	2378	36	10	10	NUM
ftr-1851	2378	37	%	%	NOUN
ftr-1851	2378	38	paid	pay	VERB
ftr-1851	2378	39	in	in	ADP
ftr-1851	2378	40	cash	cash	NOUN
ftr-1851	2378	41	.	.	PUNCT
ftr-1851	2379	1	judge	judge	PROPN
ftr-1851	2379	2	lawson	lawson	PROPN
ftr-1851	2379	3	found	find	VERB
ftr-1851	2379	4	that	that	SCONJ
ftr-1851	2379	5	reg	reg	NOUN
ftr-1851	2379	6	.	.	PUNCT
ftr-1851	2380	1	§	§	PROPN
ftr-1851	2380	2	1.2644(c)(1)(ii	1.2644(c)(1)(ii	NUM
ftr-1851	2380	3	)	)	PUNCT
ftr-1851	2380	4	(	(	PUNCT
ftr-1851	2380	5	which	which	DET
ftr-1851	2380	6	required	require	VERB
ftr-1851	2380	7	level	level	NOUN
ftr-1851	2380	8	premiums	premium	NOUN
ftr-1851	2380	9	)	)	PUNCT
ftr-1851	2380	10	was	be	AUX
ftr-1851	2380	11	invalid	invalid	ADJ
ftr-1851	2380	12	,	,	PUNCT
ftr-1851	2380	13	and	and	CCONJ
ftr-1851	2380	14	he	he	PRON
ftr-1851	2380	15	rejected	reject	VERB
ftr-1851	2380	16	the	the	DET
ftr-1851	2380	17	holding	holding	NOUN
ftr-1851	2380	18	in	in	ADP
ftr-1851	2380	19	both	both	DET
ftr-1851	2380	20	cm	cm	NOUN
ftr-1851	2380	21	holdings	holding	NOUN
ftr-1851	2380	22	and	and	CCONJ
ftr-1851	2380	23	aep	aep	PROPN
ftr-1851	2380	24	that	that	SCONJ
ftr-1851	2380	25	the	the	DET
ftr-1851	2380	26	four	four	NUM
ftr-1851	2380	27	-	-	PUNCT
ftr-1851	2380	28	out	out	NOUN
ftr-1851	2380	29	-	-	PUNCT
ftr-1851	2380	30	of	of	ADP
ftr-1851	2380	31	-	-	PUNCT
ftr-1851	2380	32	seven	seven	NUM
ftr-1851	2380	33	test	test	NOUN
ftr-1851	2380	34	required	require	VERB
ftr-1851	2380	35	level	level	NOUN
ftr-1851	2380	36	premiums	premium	NOUN
ftr-1851	2380	37	.	.	PUNCT
ftr-1851	2380	38	0	0	PUNCT
ftr-1851	2381	1	in	in	ADP
ftr-1851	2381	2	finding	find	VERB
ftr-1851	2381	3	that	that	SCONJ
ftr-1851	2381	4	taxpayer	taxpayer	NOUN
ftr-1851	2381	5	expected	expect	VERB
ftr-1851	2381	6	a	a	DET
ftr-1851	2381	7	positive	positive	ADJ
ftr-1851	2381	8	pre	pre	ADJ
ftr-1851	2381	9	-	-	ADJ
ftr-1851	2381	10	tax	tax	ADJ
ftr-1851	2381	11	cash	cash	NOUN
ftr-1851	2381	12	flow	flow	NOUN
ftr-1851	2381	13	,	,	PUNCT
ftr-1851	2381	14	judge	judge	PROPN
ftr-1851	2381	15	lawson	lawson	PROPN
ftr-1851	2381	16	refused	refuse	VERB
ftr-1851	2381	17	to	to	PART
ftr-1851	2381	18	admit	admit	VERB
ftr-1851	2381	19	into	into	ADP
ftr-1851	2381	20	evidence	evidence	NOUN
ftr-1851	2381	21	a	a	DET
ftr-1851	2381	22	statement	statement	NOUN
ftr-1851	2381	23	in	in	ADP
ftr-1851	2381	24	taxpayer	taxpayer	NOUN
ftr-1851	2381	25	's	's	PART
ftr-1851	2381	26	protest	protest	NOUN
ftr-1851	2381	27	that	that	PRON
ftr-1851	2381	28	could	could	AUX
ftr-1851	2381	29	have	have	AUX
ftr-1851	2381	30	led	lead	VERB
ftr-1851	2381	31	to	to	ADP
ftr-1851	2381	32	a	a	DET
ftr-1851	2381	33	contrary	contrary	ADJ
ftr-1851	2381	34	conclusion	conclusion	NOUN
ftr-1851	2381	35	on	on	ADP
ftr-1851	2381	36	the	the	DET
ftr-1851	2381	37	ground	ground	NOUN
ftr-1851	2381	38	that	that	PRON
ftr-1851	2381	39	rule	rule	VERB
ftr-1851	2381	40	408	408	NUM
ftr-1851	2381	41	of	of	ADP
ftr-1851	2381	42	the	the	DET
ftr-1851	2381	43	federal	federal	ADJ
ftr-1851	2381	44	rules	rule	NOUN
ftr-1851	2381	45	of	of	ADP
ftr-1851	2381	46	evidence	evidence	NOUN
ftr-1851	2381	47	provides	provide	VERB
ftr-1851	2381	48	that	that	SCONJ
ftr-1851	2381	49	statements	statement	NOUN
ftr-1851	2381	50	made	make	VERB
ftr-1851	2381	51	during	during	ADP
ftr-1851	2381	52	settlement	settlement	NOUN
ftr-1851	2381	53	negotiations	negotiation	NOUN
ftr-1851	2381	54	are	be	AUX
ftr-1851	2381	55	inadmissible	inadmissible	ADJ
ftr-1851	2381	56	at	at	ADP
ftr-1851	2381	57	trial	trial	NOUN
ftr-1851	2381	58	.	.	PUNCT
ftr-1851	2382	1	b.	b.	PROPN
ftr-1851	2383	1	there	there	PRON
ftr-1851	2383	2	's	be	VERB
ftr-1851	2383	3	no	no	DET
ftr-1851	2383	4	harm	harm	NOUN
ftr-1851	2383	5	in	in	ADP
ftr-1851	2383	6	asking	ask	VERB
ftr-1851	2383	7	?	?	PUNCT
ftr-1851	2384	1	not	not	PART
ftr-1851	2384	2	from	from	ADP
ftr-1851	2384	3	asking	ask	VERB
ftr-1851	2384	4	judge	judge	PROPN
ftr-1851	2384	5	lawson	lawson	PROPN
ftr-1851	2384	6	!	!	PUNCT
ftr-1851	2385	1	dow	dow	PROPN
ftr-1851	2385	2	chemical	chemical	PROPN
ftr-1851	2385	3	co.	co.	PROPN
ftr-1851	2385	4	v.	v.	PROPN
ftr-1851	2385	5	united	united	PROPN
ftr-1851	2385	6	states	states	PROPN
ftr-1851	2385	7	,	,	PUNCT
ftr-1851	2385	8	278	278	NUM
ftr-1851	2385	9	f.supp.2d	f.supp.2d	NOUN
ftr-1851	2385	10	844,92	844,92	PROPN
ftr-1851	2385	11	a.f.t.r.2d	a.f.t.r.2d	VERB
ftr-1851	2385	12	2003	2003	NUM
ftr-1851	2385	13	-	-	SYM
ftr-1851	2385	14	6418	6418	NUM
ftr-1851	2385	15	,	,	PUNCT
ftr-1851	2385	16	2003	2003	NUM
ftr-1851	2385	17	-	-	SYM
ftr-1851	2385	18	2	2	NUM
ftr-1851	2385	19	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2385	20	.	.	PROPN
ftr-1851	2386	1	50,681	50,681	NUM
ftr-1851	2386	2	(	(	PUNCT
ftr-1851	2386	3	e.d	e.d	PROPN
ftr-1851	2386	4	.	.	PROPN
ftr-1851	2386	5	mich	mich	PROPN
ftr-1851	2386	6	.	.	PUNCT
ftr-1851	2387	1	8/12/03	8/12/03	NUM
ftr-1851	2387	2	)	)	PUNCT
ftr-1851	2387	3	.	.	PUNCT
ftr-1851	2388	1	the	the	DET
ftr-1851	2388	2	government	government	NOUN
ftr-1851	2388	3	's	's	PART
ftr-1851	2388	4	motion	motion	NOUN
ftr-1851	2388	5	to	to	PART
ftr-1851	2388	6	amend	amend	VERB
ftr-1851	2388	7	the	the	DET
ftr-1851	2388	8	court	court	NOUN
ftr-1851	2388	9	's	's	PART
ftr-1851	2388	10	judgment	judgment	NOUN
ftr-1851	2388	11	was	be	AUX
ftr-1851	2388	12	granted	grant	VERB
ftr-1851	2388	13	in	in	ADP
ftr-1851	2388	14	part	part	NOUN
ftr-1851	2388	15	and	and	CCONJ
ftr-1851	2388	16	denied	deny	VERB
ftr-1851	2388	17	in	in	ADP
ftr-1851	2388	18	part	part	NOUN
ftr-1851	2388	19	,	,	PUNCT
ftr-1851	2388	20	but	but	CCONJ
ftr-1851	2388	21	left	leave	VERB
ftr-1851	2388	22	intact	intact	ADJ
ftr-1851	2388	23	the	the	DET
ftr-1851	2388	24	same	same	ADJ
ftr-1851	2388	25	judgment	judgment	NOUN
ftr-1851	2388	26	and	and	CCONJ
ftr-1851	2388	27	basic	basic	ADJ
ftr-1851	2388	28	result	result	NOUN
ftr-1851	2388	29	.	.	PUNCT
ftr-1851	2389	1	ironically	ironically	ADV
ftr-1851	2389	2	,	,	PUNCT
ftr-1851	2389	3	since	since	SCONJ
ftr-1851	2389	4	the	the	DET
ftr-1851	2389	5	motion	motion	NOUN
ftr-1851	2389	6	opened	open	VERB
ftr-1851	2389	7	up	up	ADP
ftr-1851	2389	8	all	all	DET
ftr-1851	2389	9	findings	finding	NOUN
ftr-1851	2389	10	of	of	ADP
ftr-1851	2389	11	fact	fact	NOUN
ftr-1851	2389	12	,	,	PUNCT
ftr-1851	2389	13	judge	judge	PROPN
ftr-1851	2389	14	lawson	lawson	PROPN
ftr-1851	2389	15	reversed	reverse	VERB
ftr-1851	2389	16	his	his	PRON
ftr-1851	2389	17	earlier	early	ADV
ftr-1851	2389	18	finding	find	VERB
ftr-1851	2389	19	that	that	SCONJ
ftr-1851	2389	20	the	the	DET
ftr-1851	2389	21	partial	partial	ADJ
ftr-1851	2389	22	withdrawals	withdrawal	NOUN
ftr-1851	2389	23	in	in	ADP
ftr-1851	2389	24	years	year	NOUN
ftr-1851	2389	25	four	four	NUM
ftr-1851	2389	26	through	through	ADP
ftr-1851	2389	27	seven	seven	NUM
ftr-1851	2389	28	were	be	AUX
ftr-1851	2389	29	"	"	PUNCT
ftr-1851	2389	30	shams	sham	NOUN
ftr-1851	2389	31	in	in	ADP
ftr-1851	2389	32	fact	fact	NOUN
ftr-1851	2389	33	,	,	PUNCT
ftr-1851	2389	34	"	"	PUNCT
ftr-1851	2389	35	thus	thus	ADV
ftr-1851	2389	36	making	make	VERB
ftr-1851	2389	37	moot	moot	VERB
ftr-1851	2389	38	the	the	DET
ftr-1851	2389	39	government	government	NOUN
ftr-1851	2389	40	's	's	PART
ftr-1851	2389	41	argument	argument	NOUN
ftr-1851	2389	42	relating	relate	VERB
ftr-1851	2389	43	to	to	ADP
ftr-1851	2389	44	the	the	DET
ftr-1851	2389	45	logical	logical	ADJ
ftr-1851	2389	46	consequences	consequence	NOUN
ftr-1851	2389	47	of	of	ADP
ftr-1851	2389	48	this	this	DET
ftr-1851	2389	49	earlier	early	ADV
ftr-1851	2389	50	finding	finding	NOUN
ftr-1851	2389	51	,	,	PUNCT
ftr-1851	2389	52	i.e.	i.e.	X
ftr-1851	2389	53	,	,	PUNCT
ftr-1851	2389	54	that	that	DET
ftr-1851	2389	55	taxpayer	taxpayer	NOUN
ftr-1851	2389	56	did	do	AUX
ftr-1851	2389	57	not	not	PART
ftr-1851	2389	58	meet	meet	VERB
ftr-1851	2389	59	the	the	DET
ftr-1851	2389	60	four	four	NUM
ftr-1851	2389	61	-	-	PUNCT
ftr-1851	2389	62	of	of	ADP
ftr-1851	2389	63	-	-	PUNCT
ftr-1851	2389	64	seven	seven	NUM
ftr-1851	2389	65	test	test	NOUN
ftr-1851	2389	66	because	because	SCONJ
ftr-1851	2389	67	it	it	PRON
ftr-1851	2389	68	did	do	AUX
ftr-1851	2389	69	not	not	PART
ftr-1851	2389	70	pay	pay	VERB
ftr-1851	2389	71	the	the	DET
ftr-1851	2389	72	entire	entire	ADJ
ftr-1851	2389	73	premium	premium	NOUN
ftr-1851	2389	74	in	in	ADP
ftr-1851	2389	75	each	each	PRON
ftr-1851	2389	76	of	of	ADP
ftr-1851	2389	77	years	year	NOUN
ftr-1851	2389	78	four	four	NUM
ftr-1851	2389	79	through	through	ADP
ftr-1851	2389	80	seven	seven	NUM
ftr-1851	2389	81	from	from	ADP
ftr-1851	2389	82	its	its	PRON
ftr-1851	2389	83	own	own	ADJ
ftr-1851	2389	84	funds	fund	NOUN
ftr-1851	2389	85	.	.	PUNCT
ftr-1851	2390	1	c.	c.	NOUN
ftr-1851	2390	2	the	the	DET
ftr-1851	2390	3	circuit	circuit	NOUN
ftr-1851	2390	4	to	to	PART
ftr-1851	2390	5	which	which	PRON
ftr-1851	2390	6	dow	dow	NOUN
ftr-1851	2390	7	is	be	AUX
ftr-1851	2390	8	appealable	appealable	ADJ
ftr-1851	2390	9	(	(	PUNCT
ftr-1851	2390	10	sixth	sixth	ADJ
ftr-1851	2390	11	circuit	circuit	NOUN
ftr-1851	2390	12	)	)	PUNCT
ftr-1851	2390	13	holds	hold	VERB
ftr-1851	2390	14	for	for	ADP
ftr-1851	2390	15	the	the	DET
ftr-1851	2390	16	government	government	NOUN
ftr-1851	2390	17	in	in	ADP
ftr-1851	2390	18	a	a	DET
ftr-1851	2390	19	coli	coli	NOUN
ftr-1851	2390	20	case	case	NOUN
ftr-1851	2390	21	.	.	PUNCT
ftr-1851	2391	1	american	american	PROPN
ftr-1851	2391	2	electric	electric	PROPN
ftr-1851	2391	3	power	power	PROPN
ftr-1851	2391	4	co.	co.	PROPN
ftr-1851	2391	5	v.	v.	PROPN
ftr-1851	2391	6	united	united	PROPN
ftr-1851	2391	7	states	states	PROPN
ftr-1851	2391	8	,	,	PUNCT
ftr-1851	2391	9	326	326	NUM
ftr-1851	2391	10	f.3d	f.3d	NUM
ftr-1851	2391	11	737,91	737,91	NUM
ftr-1851	2391	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2391	13	2003	2003	NUM
ftr-1851	2391	14	-	-	SYM
ftr-1851	2391	15	2060,2003	2060,2003	NUM
ftr-1851	2391	16	-	-	PUNCT
ftr-1851	2391	17	1	1	NUM
ftr-1851	2391	18	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2391	19	.	.	PROPN
ftr-1851	2392	1	50,416	50,416	NUM
ftr-1851	2392	2	(	(	PUNCT
ftr-1851	2392	3	6th	6th	ADJ
ftr-1851	2392	4	cir	cir	NOUN
ftr-1851	2392	5	.	.	PUNCT
ftr-1851	2393	1	4/28/03	4/28/03	NUM
ftr-1851	2393	2	)	)	PUNCT
ftr-1851	2393	3	.	.	PUNCT
ftr-1851	2394	1	the	the	DET
ftr-1851	2394	2	sixth	sixth	ADJ
ftr-1851	2394	3	circuit	circuit	NOUN
ftr-1851	2394	4	court	court	NOUN
ftr-1851	2394	5	of	of	ADP
ftr-1851	2394	6	appeals	appeals	PROPN
ftr-1851	2394	7	affirmed	affirm	VERB
ftr-1851	2394	8	a	a	DET
ftr-1851	2394	9	the	the	DET
ftr-1851	2394	10	district	district	NOUN
ftr-1851	2394	11	court	court	NOUN
ftr-1851	2394	12	finding	find	VERB
ftr-1851	2394	13	that	that	SCONJ
ftr-1851	2394	14	taxpayer	taxpayer	NOUN
ftr-1851	2394	15	's	's	PART
ftr-1851	2394	16	coli	coli	NOUN
ftr-1851	2394	17	plan	plan	NOUN
ftr-1851	2394	18	was	be	AUX
ftr-1851	2394	19	an	an	DET
ftr-1851	2394	20	economic	economic	ADJ
ftr-1851	2394	21	sham	sham	NOUN
ftr-1851	2394	22	because	because	SCONJ
ftr-1851	2394	23	it	it	PRON
ftr-1851	2394	24	would	would	AUX
ftr-1851	2394	25	lose	lose	VERB
ftr-1851	2394	26	a	a	DET
ftr-1851	2394	27	substantial	substantial	ADJ
ftr-1851	2394	28	amount	amount	NOUN
ftr-1851	2394	29	of	of	ADP
ftr-1851	2394	30	money	money	NOUN
ftr-1851	2394	31	absent	absent	ADJ
ftr-1851	2394	32	the	the	DET
ftr-1851	2394	33	policy	policy	NOUN
ftr-1851	2394	34	-	-	PUNCT
ftr-1851	2394	35	loan	loan	NOUN
ftr-1851	2394	36	interest	interest	NOUN
ftr-1851	2394	37	deductions	deduction	NOUN
ftr-1851	2394	38	.	.	PUNCT
ftr-1851	2395	1	the	the	DET
ftr-1851	2395	2	court	court	NOUN
ftr-1851	2395	3	declined	decline	VERB
ftr-1851	2395	4	to	to	PART
ftr-1851	2395	5	decide	decide	VERB
ftr-1851	2395	6	whether	whether	SCONJ
ftr-1851	2395	7	the	the	DET
ftr-1851	2395	8	dividends	dividend	NOUN
ftr-1851	2395	9	in	in	ADP
ftr-1851	2395	10	years	year	NOUN
ftr-1851	2395	11	4	4	NUM
ftr-1851	2395	12	-	-	SYM
ftr-1851	2395	13	7	7	NUM
ftr-1851	2395	14	,	,	PUNCT
ftr-1851	2395	15	generated	generate	VERB
ftr-1851	2395	16	by	by	ADP
ftr-1851	2395	17	circular	circular	ADJ
ftr-1851	2395	18	cashless	cashless	NOUN
ftr-1851	2395	19	netting	net	VERB
ftr-1851	2395	20	transactions	transaction	NOUN
ftr-1851	2395	21	,	,	PUNCT
ftr-1851	2395	22	were	be	AUX
ftr-1851	2395	23	factual	factual	ADJ
ftr-1851	2395	24	shams	sham	NOUN
ftr-1851	2395	25	.	.	PUNCT
ftr-1851	2396	1	20041	20041	NUM
ftr-1851	2396	2	florida	florida	PROPN
ftr-1851	2396	3	tax	tax	PROPN
ftr-1851	2396	4	review	review	NOUN
ftr-1851	2396	5	d.	d.	PROPN
ftr-1851	2396	6	one	one	NUM
ftr-1851	2396	7	of	of	ADP
ftr-1851	2396	8	the	the	DET
ftr-1851	2396	9	costs	cost	NOUN
ftr-1851	2396	10	of	of	ADP
ftr-1851	2396	11	coli	coli	NOUN
ftr-1851	2396	12	in	in	ADP
ftr-1851	2396	13	texas	texas	PROPN
ftr-1851	2396	14	is	be	AUX
ftr-1851	2396	15	that	that	SCONJ
ftr-1851	2396	16	the	the	DET
ftr-1851	2396	17	employer	employer	NOUN
ftr-1851	2396	18	does	do	AUX
ftr-1851	2396	19	not	not	PART
ftr-1851	2396	20	have	have	VERB
ftr-1851	2396	21	an	an	DET
ftr-1851	2396	22	insurable	insurable	ADJ
ftr-1851	2396	23	interest	interest	NOUN
ftr-1851	2396	24	in	in	ADP
ftr-1851	2396	25	ordinary	ordinary	ADJ
ftr-1851	2396	26	employees	employee	NOUN
ftr-1851	2396	27	.	.	PUNCT
ftr-1851	2397	1	mayo	mayo	PROPN
ftr-1851	2397	2	v.	v.	ADP
ftr-1851	2397	3	hartford	hartford	PROPN
ftr-1851	2397	4	life	life	PROPN
ftr-1851	2397	5	insurance	insurance	PROPN
ftr-1851	2397	6	co.	co.	PROPN
ftr-1851	2397	7	,	,	PUNCT
ftr-1851	2397	8	354	354	NUM
ftr-1851	2397	9	f.3d	f.3d	NUM
ftr-1851	2397	10	400	400	NUM
ftr-1851	2397	11	(	(	PUNCT
ftr-1851	2397	12	5th	5th	ADJ
ftr-1851	2397	13	cir	cir	NOUN
ftr-1851	2397	14	.	.	PUNCT
ftr-1851	2398	1	1/5/04	1/5/04	NUM
ftr-1851	2398	2	)	)	PUNCT
ftr-1851	2398	3	.	.	PUNCT
ftr-1851	2399	1	wal	wal	PROPN
ftr-1851	2399	2	-	-	PUNCT
ftr-1851	2399	3	mart	mart	PROPN
ftr-1851	2399	4	employee	employee	NOUN
ftr-1851	2399	5	's	's	PART
ftr-1851	2399	6	estate	estate	NOUN
ftr-1851	2399	7	sued	sue	VERB
ftr-1851	2399	8	wal	wal	PROPN
ftr-1851	2399	9	-	-	NOUN
ftr-1851	2399	10	mart	mart	NOUN
ftr-1851	2399	11	on	on	ADP
ftr-1851	2399	12	the	the	DET
ftr-1851	2399	13	claim	claim	NOUN
ftr-1851	2399	14	that	that	SCONJ
ftr-1851	2399	15	the	the	DET
ftr-1851	2399	16	life	life	NOUN
ftr-1851	2399	17	insurance	insurance	NOUN
ftr-1851	2399	18	policy	policy	NOUN
ftr-1851	2399	19	on	on	ADP
ftr-1851	2399	20	the	the	DET
ftr-1851	2399	21	employee	employee	NOUN
ftr-1851	2399	22	's	's	PART
ftr-1851	2399	23	life	life	NOUN
ftr-1851	2399	24	was	be	AUX
ftr-1851	2399	25	void	void	ADJ
ftr-1851	2399	26	on	on	ADP
ftr-1851	2399	27	the	the	DET
ftr-1851	2399	28	ground	ground	NOUN
ftr-1851	2399	29	that	that	SCONJ
ftr-1851	2399	30	it	it	PRON
ftr-1851	2399	31	violated	violate	VERB
ftr-1851	2399	32	the	the	DET
ftr-1851	2399	33	texas	texas	PROPN
ftr-1851	2399	34	insurable	insurable	ADJ
ftr-1851	2399	35	interest	interest	NOUN
ftr-1851	2399	36	doctrine	doctrine	NOUN
ftr-1851	2399	37	.	.	PUNCT
ftr-1851	2400	1	in	in	ADP
ftr-1851	2400	2	such	such	DET
ftr-1851	2400	3	a	a	DET
ftr-1851	2400	4	case	case	NOUN
ftr-1851	2400	5	,	,	PUNCT
ftr-1851	2400	6	texas	texas	PROPN
ftr-1851	2400	7	law	law	PROPN
ftr-1851	2400	8	applies	apply	VERB
ftr-1851	2400	9	the	the	DET
ftr-1851	2400	10	equitable	equitable	ADJ
ftr-1851	2400	11	remedy	remedy	NOUN
ftr-1851	2400	12	of	of	ADP
ftr-1851	2400	13	constructive	constructive	ADJ
ftr-1851	2400	14	trust	trust	NOUN
ftr-1851	2400	15	to	to	PART
ftr-1851	2400	16	enable	enable	VERB
ftr-1851	2400	17	recovery	recovery	NOUN
ftr-1851	2400	18	by	by	ADP
ftr-1851	2400	19	the	the	DET
ftr-1851	2400	20	lawful	lawful	ADJ
ftr-1851	2400	21	beneficiary	beneficiary	NOUN
ftr-1851	2400	22	of	of	ADP
ftr-1851	2400	23	the	the	DET
ftr-1851	2400	24	proceeds	proceed	NOUN
ftr-1851	2400	25	unlawfully	unlawfully	ADV
ftr-1851	2400	26	procured	procure	VERB
ftr-1851	2400	27	by	by	ADP
ftr-1851	2400	28	a	a	DET
ftr-1851	2400	29	named	name	VERB
ftr-1851	2400	30	beneficiary	beneficiary	NOUN
ftr-1851	2400	31	that	that	PRON
ftr-1851	2400	32	lacks	lack	VERB
ftr-1851	2400	33	an	an	DET
ftr-1851	2400	34	insurable	insurable	ADJ
ftr-1851	2400	35	interest	interest	NOUN
ftr-1851	2400	36	.	.	PUNCT
ftr-1851	2401	1	the	the	DET
ftr-1851	2401	2	district	district	NOUN
ftr-1851	2401	3	court	court	NOUN
ftr-1851	2401	4	concluded	conclude	VERB
ftr-1851	2401	5	that	that	SCONJ
ftr-1851	2401	6	the	the	DET
ftr-1851	2401	7	policy	policy	NOUN
ftr-1851	2401	8	was	be	AUX
ftr-1851	2401	9	void	void	ADJ
ftr-1851	2401	10	because	because	SCONJ
ftr-1851	2401	11	wal	wal	PROPN
ftr-1851	2401	12	-	-	PUNCT
ftr-1851	2401	13	mart	mart	PROPN
ftr-1851	2401	14	lacked	lack	VERB
ftr-1851	2401	15	a	a	DET
ftr-1851	2401	16	sufficient	sufficient	ADJ
ftr-1851	2401	17	financial	financial	ADJ
ftr-1851	2401	18	interest	interest	NOUN
ftr-1851	2401	19	in	in	ADP
ftr-1851	2401	20	the	the	DET
ftr-1851	2401	21	lives	life	NOUN
ftr-1851	2401	22	of	of	ADP
ftr-1851	2401	23	its	its	PRON
ftr-1851	2401	24	rank	rank	NOUN
ftr-1851	2401	25	-	-	PUNCT
ftr-1851	2401	26	and	and	CCONJ
ftr-1851	2401	27	-	-	PUNCT
ftr-1851	2401	28	file	file	NOUN
ftr-1851	2401	29	employees	employee	NOUN
ftr-1851	2401	30	.	.	PUNCT
ftr-1851	2402	1	b.	b.	PROPN
ftr-1851	2402	2	identified	identify	VERB
ftr-1851	2402	3	"	"	PUNCT
ftr-1851	2402	4	tax	tax	NOUN
ftr-1851	2402	5	avoidance	avoidance	NOUN
ftr-1851	2402	6	transactions	transaction	NOUN
ftr-1851	2402	7	.	.	PUNCT
ftr-1851	2402	8	"	"	PUNCT
ftr-1851	2403	1	1	1	X
ftr-1851	2403	2	.	.	X
ftr-1851	2403	3	notice	notice	VERB
ftr-1851	2403	4	2003	2003	NUM
ftr-1851	2403	5	-	-	SYM
ftr-1851	2403	6	22	22	NUM
ftr-1851	2403	7	,	,	PUNCT
ftr-1851	2403	8	2003	2003	NUM
ftr-1851	2403	9	-	-	SYM
ftr-1851	2403	10	18	18	NUM
ftr-1851	2403	11	i.r.b	i.r.b	NOUN
ftr-1851	2403	12	.	.	PUNCT
ftr-1851	2404	1	851	851	NUM
ftr-1851	2404	2	(	(	PUNCT
ftr-1851	2404	3	4/4/03	4/4/03	NUM
ftr-1851	2404	4	)	)	PUNCT
ftr-1851	2404	5	.	.	PUNCT
ftr-1851	2405	1	this	this	DET
ftr-1851	2405	2	notice	notice	NOUN
ftr-1851	2405	3	addresses	address	VERB
ftr-1851	2405	4	an	an	DET
ftr-1851	2405	5	abusive	abusive	ADJ
ftr-1851	2405	6	arrangement	arrangement	NOUN
ftr-1851	2405	7	designed	design	VERB
ftr-1851	2405	8	to	to	PART
ftr-1851	2405	9	evade	evade	VERB
ftr-1851	2405	10	income	income	NOUN
ftr-1851	2405	11	and	and	CCONJ
ftr-1851	2405	12	employment	employment	NOUN
ftr-1851	2405	13	taxes	taxis	NOUN
ftr-1851	2405	14	on	on	ADP
ftr-1851	2405	15	compensation	compensation	NOUN
ftr-1851	2405	16	income	income	NOUN
ftr-1851	2405	17	through	through	ADP
ftr-1851	2405	18	the	the	DET
ftr-1851	2405	19	use	use	NOUN
ftr-1851	2405	20	of	of	ADP
ftr-1851	2405	21	unrelated	unrelated	ADJ
ftr-1851	2405	22	conduit	conduit	NOUN
ftr-1851	2405	23	domestic	domestic	ADJ
ftr-1851	2405	24	and	and	CCONJ
ftr-1851	2405	25	foreign	foreign	ADJ
ftr-1851	2405	26	employee	employee	NOUN
ftr-1851	2405	27	leasing	leasing	NOUN
ftr-1851	2405	28	companies	company	NOUN
ftr-1851	2405	29	.	.	PUNCT
ftr-1851	2406	1	the	the	DET
ftr-1851	2406	2	arrangements	arrangement	NOUN
ftr-1851	2406	3	are	be	AUX
ftr-1851	2406	4	"	"	PUNCT
ftr-1851	2406	5	listed	list	VERB
ftr-1851	2406	6	transactions	transaction	NOUN
ftr-1851	2406	7	.	.	PUNCT
ftr-1851	2406	8	"	"	PUNCT
ftr-1851	2407	1	see	see	VERB
ftr-1851	2407	2	viii.d	viii.d	PRON
ftr-1851	2407	3	.	.	PUNCT
ftr-1851	2408	1	,	,	PUNCT
ftr-1851	2408	2	below	below	ADP
ftr-1851	2408	3	for	for	ADP
ftr-1851	2408	4	a	a	DET
ftr-1851	2408	5	more	more	ADV
ftr-1851	2408	6	complete	complete	ADJ
ftr-1851	2408	7	description	description	NOUN
ftr-1851	2408	8	.	.	PUNCT
ftr-1851	2409	1	2	2	X
ftr-1851	2409	2	.	.	X
ftr-1851	2409	3	temporary	temporary	ADJ
ftr-1851	2409	4	and	and	CCONJ
ftr-1851	2409	5	proposed	propose	VERB
ftr-1851	2409	6	son	son	NOUN
ftr-1851	2409	7	-	-	PUNCT
ftr-1851	2409	8	of	of	ADP
ftr-1851	2409	9	-	-	PUNCT
ftr-1851	2409	10	boss	boss	NOUN
ftr-1851	2409	11	regulations	regulation	NOUN
ftr-1851	2409	12	.	.	PUNCT
ftr-1851	2410	1	t.d	t.d	PROPN
ftr-1851	2410	2	.	.	PROPN
ftr-1851	2410	3	9062	9062	NUM
ftr-1851	2410	4	,	,	PUNCT
ftr-1851	2410	5	assumption	assumption	NOUN
ftr-1851	2410	6	of	of	ADP
ftr-1851	2410	7	partner	partner	NOUN
ftr-1851	2410	8	liabilities	liability	NOUN
ftr-1851	2410	9	,	,	PUNCT
ftr-1851	2410	10	68	68	NUM
ftr-1851	2410	11	f.r	f.r	NOUN
ftr-1851	2410	12	.	.	NOUN
ftr-1851	2410	13	37414	37414	NUM
ftr-1851	2410	14	(	(	PUNCT
ftr-1851	2410	15	6/24/03	6/24/03	NUM
ftr-1851	2410	16	)	)	PUNCT
ftr-1851	2410	17	;	;	PUNCT
ftr-1851	2410	18	reg-106736	reg-106736	NOUN
ftr-1851	2410	19	-	-	PUNCT
ftr-1851	2410	20	00	00	NUM
ftr-1851	2410	21	,	,	PUNCT
ftr-1851	2410	22	assumption	assumption	NOUN
ftr-1851	2410	23	of	of	ADP
ftr-1851	2410	24	partner	partner	NOUN
ftr-1851	2410	25	liabilities	liability	NOUN
ftr-1851	2410	26	,	,	PUNCT
ftr-1851	2410	27	68	68	NUM
ftr-1851	2410	28	f.r	f.r	NOUN
ftr-1851	2410	29	.	.	NOUN
ftr-1851	2410	30	37434	37434	NUM
ftr-1851	2410	31	(	(	PUNCT
ftr-1851	2410	32	6/24/03	6/24/03	NUM
ftr-1851	2410	33	)	)	PUNCT
ftr-1851	2410	34	.	.	PUNCT
ftr-1851	2411	1	the	the	DET
ftr-1851	2411	2	treasury	treasury	PROPN
ftr-1851	2411	3	department	department	PROPN
ftr-1851	2411	4	has	have	AUX
ftr-1851	2411	5	promulgated	promulgate	VERB
ftr-1851	2411	6	temporary	temporary	ADJ
ftr-1851	2411	7	regulations	regulation	NOUN
ftr-1851	2411	8	and	and	CCONJ
ftr-1851	2411	9	published	publish	VERB
ftr-1851	2411	10	proposed	propose	VERB
ftr-1851	2411	11	regulations	regulation	NOUN
ftr-1851	2411	12	regarding	regard	VERB
ftr-1851	2411	13	a	a	DET
ftr-1851	2411	14	partnership	partnership	NOUN
ftr-1851	2411	15	's	's	PART
ftr-1851	2411	16	assumption	assumption	NOUN
ftr-1851	2411	17	of	of	ADP
ftr-1851	2411	18	a	a	DET
ftr-1851	2411	19	partner	partner	NOUN
ftr-1851	2411	20	's	's	PART
ftr-1851	2411	21	liabilities	liability	NOUN
ftr-1851	2411	22	in	in	ADP
ftr-1851	2411	23	a	a	DET
ftr-1851	2411	24	transaction	transaction	NOUN
ftr-1851	2411	25	substantially	substantially	ADV
ftr-1851	2411	26	similar	similar	ADJ
ftr-1851	2411	27	to	to	ADP
ftr-1851	2411	28	the	the	DET
ftr-1851	2411	29	son	son	NOUN
ftr-1851	2411	30	-	-	PUNCT
ftr-1851	2411	31	of	of	ADP
ftr-1851	2411	32	-	-	PUNCT
ftr-1851	2411	33	boss	boss	NOUN
ftr-1851	2411	34	transactions	transaction	NOUN
ftr-1851	2411	35	described	describe	VERB
ftr-1851	2411	36	in	in	ADP
ftr-1851	2411	37	notice	notice	NOUN
ftr-1851	2411	38	2000	2000	NUM
ftr-1851	2411	39	-	-	SYM
ftr-1851	2411	40	44	44	NUM
ftr-1851	2411	41	.	.	PUNCT
ftr-1851	2412	1	these	these	DET
ftr-1851	2412	2	regulations	regulation	NOUN
ftr-1851	2412	3	prevent	prevent	VERB
ftr-1851	2412	4	taxpayers	taxpayer	NOUN
ftr-1851	2412	5	from	from	ADP
ftr-1851	2412	6	relying	rely	VERB
ftr-1851	2412	7	on	on	ADP
ftr-1851	2412	8	the	the	DET
ftr-1851	2412	9	exceptions	exception	NOUN
ftr-1851	2412	10	in	in	ADP
ftr-1851	2412	11	§	§	PROPN
ftr-1851	2412	12	358(h)(2)(b	358(h)(2)(b	PROPN
ftr-1851	2412	13	)	)	PUNCT
ftr-1851	2413	1	[	[	X
ftr-1851	2413	2	for	for	ADP
ftr-1851	2413	3	transfers	transfer	NOUN
ftr-1851	2413	4	of	of	ADP
ftr-1851	2413	5	the	the	DET
ftr-1851	2413	6	trade	trade	NOUN
ftr-1851	2413	7	or	or	CCONJ
ftr-1851	2413	8	business	business	NOUN
ftr-1851	2413	9	with	with	ADP
ftr-1851	2413	10	which	which	PRON
ftr-1851	2413	11	the	the	DET
ftr-1851	2413	12	liability	liability	NOUN
ftr-1851	2413	13	is	be	AUX
ftr-1851	2413	14	associated	associate	VERB
ftr-1851	2413	15	is	be	AUX
ftr-1851	2413	16	,	,	PUNCT
ftr-1851	2413	17	or	or	CCONJ
ftr-1851	2413	18	substantially	substantially	ADV
ftr-1851	2413	19	all	all	PRON
ftr-1851	2413	20	of	of	ADP
ftr-1851	2413	21	the	the	DET
ftr-1851	2413	22	assets	asset	NOUN
ftr-1851	2413	23	with	with	ADP
ftr-1851	2413	24	which	which	PRON
ftr-1851	2413	25	the	the	DET
ftr-1851	2413	26	liability	liability	NOUN
ftr-1851	2413	27	is	be	AUX
ftr-1851	2413	28	associated	associate	VERB
ftr-1851	2413	29	are	be	AUX
ftr-1851	2413	30	,	,	PUNCT
ftr-1851	2413	31	transferred	transfer	VERB
ftr-1851	2413	32	to	to	ADP
ftr-1851	2413	33	the	the	DET
ftr-1851	2413	34	partnership	partnership	NOUN
ftr-1851	2413	35	assuming	assume	VERB
ftr-1851	2413	36	the	the	DET
ftr-1851	2413	37	liability	liability	NOUN
ftr-1851	2413	38	]	]	PUNCT
ftr-1851	2413	39	,	,	PUNCT
ftr-1851	2413	40	which	which	PRON
ftr-1851	2413	41	were	be	AUX
ftr-1851	2413	42	intended	intend	VERB
ftr-1851	2413	43	to	to	PART
ftr-1851	2413	44	exclude	exclude	VERB
ftr-1851	2413	45	ordinary	ordinary	ADJ
ftr-1851	2413	46	business	business	NOUN
ftr-1851	2413	47	transactions	transaction	NOUN
ftr-1851	2413	48	from	from	ADP
ftr-1851	2413	49	the	the	DET
ftr-1851	2413	50	application	application	NOUN
ftr-1851	2413	51	of	of	ADP
ftr-1851	2413	52	§	§	PROPN
ftr-1851	2413	53	358(h	358(h	PROPN
ftr-1851	2413	54	)	)	PUNCT
ftr-1851	2413	55	,	,	PUNCT
ftr-1851	2413	56	and	and	CCONJ
ftr-1851	2413	57	were	be	AUX
ftr-1851	2413	58	not	not	PART
ftr-1851	2413	59	intended	intend	VERB
ftr-1851	2413	60	to	to	PART
ftr-1851	2413	61	allow	allow	VERB
ftr-1851	2413	62	taxpayers	taxpayer	NOUN
ftr-1851	2413	63	to	to	PART
ftr-1851	2413	64	engage	engage	VERB
ftr-1851	2413	65	in	in	ADP
ftr-1851	2413	66	transactions	transaction	NOUN
ftr-1851	2413	67	that	that	PRON
ftr-1851	2413	68	create	create	VERB
ftr-1851	2413	69	noneconomic	noneconomic	ADJ
ftr-1851	2413	70	tax	tax	NOUN
ftr-1851	2413	71	losses	loss	NOUN
ftr-1851	2413	72	.	.	PUNCT
ftr-1851	2414	1	3	3	X
ftr-1851	2414	2	.	.	X
ftr-1851	2414	3	lease	lease	NOUN
ftr-1851	2414	4	strips	strip	NOUN
ftr-1851	2414	5	are	be	AUX
ftr-1851	2414	6	made	make	VERB
ftr-1851	2414	7	a	a	DET
ftr-1851	2414	8	listed	list	VERB
ftr-1851	2414	9	transaction	transaction	NOUN
ftr-1851	2414	10	.	.	PUNCT
ftr-1851	2415	1	notice	notice	VERB
ftr-1851	2415	2	2003	2003	NUM
ftr-1851	2415	3	-	-	SYM
ftr-1851	2415	4	55	55	NUM
ftr-1851	2415	5	,	,	PUNCT
ftr-1851	2415	6	2003	2003	NUM
ftr-1851	2415	7	-	-	SYM
ftr-1851	2415	8	34	34	NUM
ftr-1851	2415	9	i.r.b	i.r.b	NOUN
ftr-1851	2415	10	.	.	PUNCT
ftr-1851	2416	1	395	395	NUM
ftr-1851	2416	2	(	(	PUNCT
ftr-1851	2416	3	7/21/03	7/21/03	NUM
ftr-1851	2416	4	)	)	PUNCT
ftr-1851	2416	5	,	,	PUNCT
ftr-1851	2416	6	superseding	supersede	VERB
ftr-1851	2416	7	notice	notice	NOUN
ftr-1851	2416	8	95	95	NUM
ftr-1851	2416	9	-	-	SYM
ftr-1851	2416	10	53	53	NUM
ftr-1851	2416	11	,	,	PUNCT
ftr-1851	2416	12	1995	1995	NUM
ftr-1851	2416	13	-	-	SYM
ftr-1851	2416	14	2	2	NUM
ftr-1851	2416	15	c.b	c.b	PROPN
ftr-1851	2416	16	.	.	PROPN
ftr-1851	2416	17	354	354	NUM
ftr-1851	2416	18	.	.	PUNCT
ftr-1851	2417	1	the	the	DET
ftr-1851	2417	2	irs	irs	PROPN
ftr-1851	2417	3	has	have	AUX
ftr-1851	2417	4	concluded	conclude	VERB
ftr-1851	2417	5	based	base	VERB
ftr-1851	2417	6	upon	upon	SCONJ
ftr-1851	2417	7	its	its	PRON
ftr-1851	2417	8	victories	victory	NOUN
ftr-1851	2417	9	in	in	ADP
ftr-1851	2417	10	andantech	andantech	NOUN
ftr-1851	2417	11	ll.c	ll.c	NOUN
ftr-1851	2417	12	.	.	PUNCT
ftr-1851	2418	1	v.	v.	ADP
ftr-1851	2418	2	commissioner	commissioner	NOUN
ftr-1851	2418	3	,	,	PUNCT
ftr-1851	2418	4	331	331	PROPN
ftr-1851	2418	5	f.3d	f.3d	NUM
ftr-1851	2418	6	972	972	NUM
ftr-1851	2418	7	(	(	PUNCT
ftr-1851	2418	8	d.c	d.c	PROPN
ftr-1851	2418	9	.	.	PROPN
ftr-1851	2418	10	cir	cir	PROPN
ftr-1851	2418	11	.	.	PROPN
ftr-1851	2418	12	2003	2003	NUM
ftr-1851	2418	13	)	)	PUNCT
ftr-1851	2418	14	,	,	PUNCT
ftr-1851	2418	15	and	and	CCONJ
ftr-1851	2418	16	nicole	nicole	PROPN
ftr-1851	2418	17	rose	rose	PROPN
ftr-1851	2418	18	corp	corp	PROPN
ftr-1851	2418	19	.	.	PROPN
ftr-1851	2419	1	v.	v.	PROPN
ftr-1851	2419	2	commissioner	commissioner	PROPN
ftr-1851	2419	3	,	,	PUNCT
ftr-1851	2419	4	320	320	NUM
ftr-1851	2419	5	f.3d	f.3d	NUM
ftr-1851	2419	6	282	282	NUM
ftr-1851	2419	7	(	(	PUNCT
ftr-1851	2419	8	2d	2d	NUM
ftr-1851	2419	9	cir	cir	NOUN
ftr-1851	2419	10	.	.	PUNCT
ftr-1851	2419	11	2002	2002	NUM
ftr-1851	2419	12	)	)	PUNCT
ftr-1851	2420	1	that	that	PRON
ftr-1851	2420	2	lease	lease	NOUN
ftr-1851	2420	3	strips	strip	NOUN
ftr-1851	2420	4	improperly	improperly	ADV
ftr-1851	2420	5	separate	separate	ADJ
ftr-1851	2420	6	income	income	NOUN
ftr-1851	2420	7	from	from	ADP
ftr-1851	2420	8	related	related	ADJ
ftr-1851	2420	9	deductions	deduction	NOUN
ftr-1851	2420	10	.	.	PUNCT
ftr-1851	2421	1	the	the	DET
ftr-1851	2421	2	notice	notice	NOUN
ftr-1851	2421	3	also	also	ADV
ftr-1851	2421	4	states	state	VERB
ftr-1851	2421	5	that	that	SCONJ
ftr-1851	2421	6	the	the	DET
ftr-1851	2421	7	irs	irs	PROPN
ftr-1851	2421	8	may	may	AUX
ftr-1851	2421	9	challenge	challenge	VERB
ftr-1851	2421	10	lease	lease	NOUN
ftr-1851	2421	11	strips	strip	NOUN
ftr-1851	2421	12	on	on	ADP
ftr-1851	2421	13	other	other	ADJ
ftr-1851	2421	14	grounds	ground	NOUN
ftr-1851	2421	15	,	,	PUNCT
ftr-1851	2421	16	including	include	VERB
ftr-1851	2421	17	(	(	PUNCT
ftr-1851	2421	18	1	1	NUM
ftr-1851	2421	19	)	)	PUNCT
ftr-1851	2421	20	assignments	assignment	NOUN
ftr-1851	2421	21	or	or	CCONJ
ftr-1851	2421	22	accelerations	acceleration	NOUN
ftr-1851	2421	23	of	of	ADP
ftr-1851	2421	24	future	future	ADJ
ftr-1851	2421	25	payments	payment	NOUN
ftr-1851	2421	26	as	as	ADP
ftr-1851	2421	27	fmancings	fmancing	NOUN
ftr-1851	2421	28	,	,	PUNCT
ftr-1851	2421	29	(	(	PUNCT
ftr-1851	2421	30	2	2	X
ftr-1851	2421	31	)	)	PUNCT
ftr-1851	2421	32	lack	lack	NOUN
ftr-1851	2421	33	of	of	ADP
ftr-1851	2421	34	a	a	DET
ftr-1851	2421	35	valid	valid	ADJ
ftr-1851	2421	36	partnership	partnership	NOUN
ftr-1851	2421	37	,	,	PUNCT
ftr-1851	2421	38	and	and	CCONJ
ftr-1851	2421	39	(	(	PUNCT
ftr-1851	2421	40	3	3	X
ftr-1851	2421	41	)	)	PUNCT
ftr-1851	2421	42	judicial	judicial	ADJ
ftr-1851	2421	43	doctrines	doctrine	NOUN
ftr-1851	2421	44	such	such	ADJ
ftr-1851	2421	45	as	as	ADP
ftr-1851	2421	46	lack	lack	NOUN
ftr-1851	2421	47	of	of	ADP
ftr-1851	2421	48	business	business	NOUN
ftr-1851	2421	49	purpose	purpose	NOUN
ftr-1851	2421	50	,	,	PUNCT
ftr-1851	2421	51	step	step	NOUN
ftr-1851	2421	52	transaction	transaction	NOUN
ftr-1851	2421	53	,	,	PUNCT
ftr-1851	2421	54	sham	sham	PROPN
ftr-1851	2421	55	,	,	PUNCT
ftr-1851	2421	56	etc	etc	X
ftr-1851	2421	57	.	.	X
ftr-1851	2422	1	a.	a.	NOUN
ftr-1851	2422	2	but	but	CCONJ
ftr-1851	2422	3	not	not	PART
ftr-1851	2422	4	on	on	ADP
ftr-1851	2422	5	§	§	PROPN
ftr-1851	2422	6	482	482	NUM
ftr-1851	2422	7	grounds	ground	NOUN
ftr-1851	2422	8	.	.	PUNCT
ftr-1851	2423	1	rev	rev	PROPN
ftr-1851	2423	2	.	.	PROPN
ftr-1851	2424	1	rul	rul	PROPN
ftr-1851	2424	2	.	.	PUNCT
ftr-1851	2424	3	2003	2003	NUM
ftr-1851	2424	4	-	-	SYM
ftr-1851	2424	5	96	96	NUM
ftr-1851	2424	6	,	,	PUNCT
ftr-1851	2424	7	2003	2003	NUM
ftr-1851	2424	8	-	-	SYM
ftr-1851	2424	9	34	34	NUM
ftr-1851	2424	10	i.r.b	i.r.b	NOUN
ftr-1851	2424	11	.	.	PUNCT
ftr-1851	2425	1	386	386	NUM
ftr-1851	2425	2	(	(	PUNCT
ftr-1851	2425	3	7/21/03	7/21/03	NUM
ftr-1851	2425	4	)	)	PUNCT
ftr-1851	2425	5	.	.	PUNCT
ftr-1851	2426	1	the	the	DET
ftr-1851	2426	2	irs	irs	PROPN
ftr-1851	2426	3	has	have	AUX
ftr-1851	2426	4	concluded	conclude	VERB
ftr-1851	2426	5	the	the	DET
ftr-1851	2426	6	inapplicability	inapplicability	NOUN
ftr-1851	2426	7	of	of	ADP
ftr-1851	2426	8	the	the	DET
ftr-1851	2426	9	§	§	PROPN
ftr-1851	2426	10	482	482	NUM
ftr-1851	2426	11	rationale	rationale	NOUN
ftr-1851	2426	12	of	of	ADP
ftr-1851	2426	13	notice	notice	NOUN
ftr-1851	2426	14	95	95	NUM
ftr-1851	2426	15	-	-	SYM
ftr-1851	2426	16	53	53	NUM
ftr-1851	2426	17	because	because	SCONJ
ftr-1851	2426	18	an	an	DET
ftr-1851	2426	19	agreement	agreement	NOUN
ftr-1851	2426	20	between	between	ADP
ftr-1851	2426	21	unrelated	unrelated	ADJ
ftr-1851	2426	22	parties	party	NOUN
ftr-1851	2426	23	to	to	PART
ftr-1851	2426	24	arbitrarily	arbitrarily	ADV
ftr-1851	2426	25	shift	shift	VERB
ftr-1851	2426	26	income	income	NOUN
ftr-1851	2426	27	or	or	CCONJ
ftr-1851	2426	28	deductions	deduction	NOUN
ftr-1851	2426	29	"	"	PUNCT
ftr-1851	2426	30	does	do	AUX
ftr-1851	2426	31	not	not	PART
ftr-1851	2426	32	by	by	ADP
ftr-1851	2426	33	itself	itself	PRON
ftr-1851	2426	34	evidence	evidence	NOUN
ftr-1851	2426	35	the	the	DET
ftr-1851	2426	36	type	type	NOUN
ftr-1851	2426	37	of	of	ADP
ftr-1851	2426	38	control	control	NOUN
ftr-1851	2426	39	necessary	necessary	ADJ
ftr-1851	2426	40	to	to	PART
ftr-1851	2426	41	satisfy	satisfy	VERB
ftr-1851	2426	42	[	[	X
ftr-1851	2426	43	§	§	PROPN
ftr-1851	2426	44	482	482	NUM
ftr-1851	2426	45	]	]	PUNCT
ftr-1851	2426	46	.	.	PUNCT
ftr-1851	2426	47	"	"	PUNCT
ftr-1851	2427	1	[	[	X
ftr-1851	2427	2	vol.6	vol.6	X
ftr-1851	2427	3	:	:	PUNCT
ftr-1851	2427	4	si	si	PROPN
ftr-1851	2427	5	recent	recent	ADJ
ftr-1851	2427	6	developments	development	NOUN
ftr-1851	2427	7	in	in	ADP
ftr-1851	2427	8	federal	federal	ADJ
ftr-1851	2427	9	income	income	NOUN
ftr-1851	2427	10	taxation	taxation	NOUN
ftr-1851	2427	11	4	4	NUM
ftr-1851	2427	12	.	.	PUNCT
ftr-1851	2427	13	restates	restate	VERB
ftr-1851	2427	14	and	and	CCONJ
ftr-1851	2427	15	updates	update	VERB
ftr-1851	2427	16	the	the	DET
ftr-1851	2427	17	list	list	NOUN
ftr-1851	2427	18	of	of	ADP
ftr-1851	2427	19	24	24	NUM
ftr-1851	2427	20	transactions	transaction	NOUN
ftr-1851	2427	21	determined	determine	VERB
ftr-1851	2427	22	by	by	ADP
ftr-1851	2427	23	the	the	DET
ftr-1851	2427	24	irs	irs	PROPN
ftr-1851	2427	25	to	to	PART
ftr-1851	2427	26	be	be	AUX
ftr-1851	2427	27	"	"	PUNCT
ftr-1851	2427	28	listed	list	VERB
ftr-1851	2427	29	transactions	transaction	NOUN
ftr-1851	2427	30	.	.	PUNCT
ftr-1851	2427	31	"	"	PUNCT
ftr-1851	2427	32	notice	notice	VERB
ftr-1851	2427	33	2003	2003	NUM
ftr-1851	2427	34	-	-	SYM
ftr-1851	2427	35	76	76	NUM
ftr-1851	2427	36	,	,	PUNCT
ftr-1851	2427	37	2003	2003	NUM
ftr-1851	2427	38	-	-	SYM
ftr-1851	2427	39	49	49	NUM
ftr-1851	2427	40	i.r.b	i.r.b	NOUN
ftr-1851	2427	41	.	.	PUNCT
ftr-1851	2428	1	1181	1181	NUM
ftr-1851	2428	2	(	(	PUNCT
ftr-1851	2428	3	11/7/03	11/7/03	NUM
ftr-1851	2428	4	)	)	PUNCT
ftr-1851	2428	5	,	,	PUNCT
ftr-1851	2428	6	supplementing	supplement	VERB
ftr-1851	2428	7	and	and	CCONJ
ftr-1851	2428	8	superseding	supersede	VERB
ftr-1851	2428	9	notice	notice	NOUN
ftr-1851	2428	10	2001	2001	NUM
ftr-1851	2428	11	-	-	SYM
ftr-1851	2428	12	51	51	NUM
ftr-1851	2428	13	,	,	PUNCT
ftr-1851	2428	14	2001	2001	NUM
ftr-1851	2428	15	-	-	SYM
ftr-1851	2428	16	34	34	NUM
ftr-1851	2428	17	i.r.b	i.r.b	NOUN
ftr-1851	2428	18	.	.	PUNCT
ftr-1851	2429	1	190	190	NUM
ftr-1851	2429	2	(	(	PUNCT
ftr-1851	2429	3	8/3/0	8/3/0	NUM
ftr-1851	2429	4	1	1	NUM
ftr-1851	2429	5	)	)	PUNCT
ftr-1851	2429	6	.	.	PUNCT
ftr-1851	2430	1	the	the	DET
ftr-1851	2430	2	irs	irs	PROPN
ftr-1851	2430	3	has	have	AUX
ftr-1851	2430	4	identified	identify	VERB
ftr-1851	2430	5	24	24	NUM
ftr-1851	2430	6	listed	list	VERB
ftr-1851	2430	7	transactions	transaction	NOUN
ftr-1851	2430	8	for	for	ADP
ftr-1851	2430	9	purposes	purpose	NOUN
ftr-1851	2430	10	of	of	ADP
ftr-1851	2430	11	reg	reg	NOUN
ftr-1851	2430	12	.	.	PUNCT
ftr-1851	2431	1	§	§	PROPN
ftr-1851	2431	2	§	§	PROPN
ftr-1851	2431	3	1.6011	1.6011	NUM
ftr-1851	2431	4	-	-	SYM
ftr-1851	2431	5	4(b)(2	4(b)(2	NUM
ftr-1851	2431	6	)	)	PUNCT
ftr-1851	2431	7	and	and	CCONJ
ftr-1851	2431	8	301.6111	301.6111	NUM
ftr-1851	2431	9	-	-	SYM
ftr-1851	2431	10	2(b)(2	2(b)(2	NUM
ftr-1851	2431	11	)	)	PUNCT
ftr-1851	2431	12	.	.	PUNCT
ftr-1851	2432	1	as	as	SCONJ
ftr-1851	2432	2	restated	restate	VERB
ftr-1851	2432	3	andupdated	andupdated	ADJ
ftr-1851	2432	4	,	,	PUNCT
ftr-1851	2432	5	thelist	thelist	NOUN
ftr-1851	2432	6	includes	include	VERB
ftr-1851	2432	7	:	:	PUNCT
ftr-1851	2432	8	(	(	PUNCT
ftr-1851	2432	9	1	1	X
ftr-1851	2432	10	)	)	PUNCT
ftr-1851	2432	11	rev	rev	X
ftr-1851	2432	12	.	.	PUNCT
ftr-1851	2433	1	rul	rul	NOUN
ftr-1851	2433	2	.	.	PUNCT
ftr-1851	2434	1	90	90	NUM
ftr-1851	2434	2	-	-	SYM
ftr-1851	2434	3	105	105	NUM
ftr-1851	2434	4	,	,	PUNCT
ftr-1851	2434	5	1990	1990	NUM
ftr-1851	2434	6	-	-	SYM
ftr-1851	2434	7	2	2	NUM
ftr-1851	2434	8	c.b	c.b	PROPN
ftr-1851	2434	9	.	.	PROPN
ftr-1851	2434	10	69	69	NUM
ftr-1851	2434	11	,	,	PUNCT
ftr-1851	2434	12	transactions	transaction	NOUN
ftr-1851	2434	13	(	(	PUNCT
ftr-1851	2434	14	deductions	deduction	NOUN
ftr-1851	2434	15	for	for	ADP
ftr-1851	2434	16	contributions	contribution	NOUN
ftr-1851	2434	17	to	to	ADP
ftr-1851	2434	18	certain	certain	ADJ
ftr-1851	2434	19	pension	pension	NOUN
ftr-1851	2434	20	plans	plan	NOUN
ftr-1851	2434	21	attributable	attributable	ADJ
ftr-1851	2434	22	to	to	ADP
ftr-1851	2434	23	future	future	ADJ
ftr-1851	2434	24	year	year	NOUN
ftr-1851	2434	25	's	's	PART
ftr-1851	2434	26	compensation	compensation	NOUN
ftr-1851	2434	27	)	)	PUNCT
ftr-1851	2434	28	;	;	PUNCT
ftr-1851	2434	29	(	(	PUNCT
ftr-1851	2434	30	2	2	X
ftr-1851	2434	31	)	)	PUNCT
ftr-1851	2434	32	notice	notice	VERB
ftr-1851	2434	33	95	95	NUM
ftr-1851	2434	34	-	-	SYM
ftr-1851	2434	35	34	34	NUM
ftr-1851	2434	36	,	,	PUNCT
ftr-1851	2434	37	1995	1995	NUM
ftr-1851	2434	38	-	-	SYM
ftr-1851	2434	39	1	1	NUM
ftr-1851	2434	40	c.b	c.b	PROPN
ftr-1851	2434	41	.	.	PROPN
ftr-1851	2434	42	309	309	NUM
ftr-1851	2434	43	,	,	PUNCT
ftr-1851	2434	44	certain	certain	ADJ
ftr-1851	2434	45	trust	trust	NOUN
ftr-1851	2434	46	arrangements	arrangement	NOUN
ftr-1851	2434	47	(	(	PUNCT
ftr-1851	2434	48	purported	purport	VERB
ftr-1851	2434	49	multiple	multiple	ADJ
ftr-1851	2434	50	employer	employer	NOUN
ftr-1851	2434	51	welfare	welfare	NOUN
ftr-1851	2434	52	benefit	benefit	NOUN
ftr-1851	2434	53	funds	fund	NOUN
ftr-1851	2434	54	)	)	PUNCT
ftr-1851	2434	55	;	;	PUNCT
ftr-1851	2434	56	(	(	PUNCT
ftr-1851	2434	57	3	3	X
ftr-1851	2434	58	)	)	PUNCT
ftr-1851	2434	59	notice	notice	VERB
ftr-1851	2434	60	98	98	NUM
ftr-1851	2434	61	-	-	SYM
ftr-1851	2434	62	5	5	NUM
ftr-1851	2434	63	,	,	PUNCT
ftr-1851	2434	64	1998	1998	NUM
ftr-1851	2434	65	-	-	SYM
ftr-1851	2434	66	1	1	NUM
ftr-1851	2434	67	c.b	c.b	PROPN
ftr-1851	2434	68	.	.	PROPN
ftr-1851	2434	69	334	334	NUM
ftr-1851	2434	70	,	,	PUNCT
ftr-1851	2434	71	transactions	transaction	NOUN
ftr-1851	2434	72	in	in	ADP
ftr-1851	2434	73	which	which	PRON
ftr-1851	2434	74	the	the	DET
ftr-1851	2434	75	expected	expect	VERB
ftr-1851	2434	76	economic	economic	ADJ
ftr-1851	2434	77	profit	profit	NOUN
ftr-1851	2434	78	is	be	AUX
ftr-1851	2434	79	insubstantial	insubstantial	ADJ
ftr-1851	2434	80	in	in	ADP
ftr-1851	2434	81	comparison	comparison	NOUN
ftr-1851	2434	82	to	to	ADP
ftr-1851	2434	83	the	the	DET
ftr-1851	2434	84	value	value	NOUN
ftr-1851	2434	85	of	of	ADP
ftr-1851	2434	86	the	the	DET
ftr-1851	2434	87	expected	expect	VERB
ftr-1851	2434	88	ftcs	ftcs	NOUN
ftr-1851	2434	89	;	;	PUNCT
ftr-1851	2434	90	(	(	PUNCT
ftr-1851	2434	91	4	4	X
ftr-1851	2434	92	)	)	PUNCT
ftr-1851	2434	93	asa	asa	PROPN
ftr-1851	2434	94	investerings	investering	NOUN
ftr-1851	2434	95	-	-	PUNCT
ftr-1851	2434	96	type	type	NOUN
ftr-1851	2434	97	and	and	CCONJ
ftr-1851	2434	98	acm	acm	NOUN
ftr-1851	2434	99	-	-	PUNCT
ftr-1851	2434	100	type	type	NOUN
ftr-1851	2434	101	transactions	transaction	NOUN
ftr-1851	2434	102	;	;	PUNCT
ftr-1851	2434	103	(	(	PUNCT
ftr-1851	2434	104	5	5	X
ftr-1851	2434	105	)	)	PUNCT
ftr-1851	2434	106	prop	prop	NOUN
ftr-1851	2434	107	.	.	PUNCT
ftr-1851	2435	1	reg	reg	NOUN
ftr-1851	2435	2	.	.	PUNCT
ftr-1851	2436	1	§	§	PROPN
ftr-1851	2436	2	1.643(a)-8	1.643(a)-8	PROPN
ftr-1851	2436	3	transactions	transaction	NOUN
ftr-1851	2436	4	involving	involve	VERB
ftr-1851	2436	5	distributions	distribution	NOUN
ftr-1851	2436	6	from	from	ADP
ftr-1851	2436	7	charitable	charitable	ADJ
ftr-1851	2436	8	remainder	remainder	NOUN
ftr-1851	2436	9	trusts	trust	NOUN
ftr-1851	2436	10	;	;	PUNCT
ftr-1851	2436	11	(	(	PUNCT
ftr-1851	2436	12	6	6	X
ftr-1851	2436	13	)	)	PUNCT
ftr-1851	2436	14	notice	notice	VERB
ftr-1851	2436	15	99	99	NUM
ftr-1851	2436	16	-	-	SYM
ftr-1851	2436	17	59	59	NUM
ftr-1851	2436	18	,	,	PUNCT
ftr-1851	2436	19	1999	1999	NUM
ftr-1851	2436	20	-	-	SYM
ftr-1851	2436	21	2	2	NUM
ftr-1851	2436	22	c.b	c.b	PROPN
ftr-1851	2436	23	.	.	PROPN
ftr-1851	2436	24	761	761	NUM
ftr-1851	2436	25	,	,	PUNCT
ftr-1851	2436	26	transactions	transaction	NOUN
ftr-1851	2436	27	involvingthe	involvingthe	VERB
ftr-1851	2436	28	distribution	distribution	NOUN
ftr-1851	2436	29	of	of	ADP
ftr-1851	2436	30	encumbered	encumbered	ADJ
ftr-1851	2436	31	property	property	NOUN
ftr-1851	2436	32	in	in	ADP
ftr-1851	2436	33	which	which	PRON
ftr-1851	2436	34	taxpayers	taxpayer	NOUN
ftr-1851	2436	35	claim	claim	VERB
ftr-1851	2436	36	tax	tax	NOUN
ftr-1851	2436	37	losses	loss	NOUN
ftr-1851	2436	38	for	for	ADP
ftr-1851	2436	39	capital	capital	NOUN
ftr-1851	2436	40	outlays	outlay	NOUN
ftr-1851	2436	41	that	that	SCONJ
ftr-1851	2436	42	they	they	PRON
ftr-1851	2436	43	have	have	AUX
ftr-1851	2436	44	in	in	ADP
ftr-1851	2436	45	fact	fact	NOUN
ftr-1851	2436	46	recovered	recover	VERB
ftr-1851	2436	47	(	(	PUNCT
ftr-1851	2436	48	the	the	DET
ftr-1851	2436	49	pwc	pwc	PROPN
ftr-1851	2436	50	so	so	ADV
ftr-1851	2436	51	-	-	PUNCT
ftr-1851	2436	52	called	call	VERB
ftr-1851	2436	53	boss	boss	NOUN
ftr-1851	2436	54	tax	tax	NOUN
ftr-1851	2436	55	shelter	shelter	NOUN
ftr-1851	2436	56	)	)	PUNCT
ftr-1851	2436	57	;	;	PUNCT
ftr-1851	2436	58	(	(	PUNCT
ftr-1851	2436	59	7	7	X
ftr-1851	2436	60	)	)	PUNCT
ftr-1851	2436	61	reg	reg	NOUN
ftr-1851	2436	62	.	.	PUNCT
ftr-1851	2437	1	§	§	PROPN
ftr-1851	2437	2	1.7701(1)-3	1.7701(1)-3	PROPN
ftr-1851	2437	3	fast	fast	ADJ
ftr-1851	2437	4	-	-	PUNCT
ftr-1851	2437	5	pay	pay	NOUN
ftr-1851	2437	6	arrangements	arrangement	NOUN
ftr-1851	2437	7	;	;	PUNCT
ftr-1851	2437	8	(	(	PUNCT
ftr-1851	2437	9	8)	8)	NUM
ftr-1851	2437	10	rev	rev	X
ftr-1851	2437	11	.	.	PUNCT
ftr-1851	2438	1	rul	rul	PROPN
ftr-1851	2438	2	.	.	PUNCT
ftr-1851	2438	3	2000	2000	NUM
ftr-1851	2438	4	-	-	SYM
ftr-1851	2438	5	12	12	NUM
ftr-1851	2438	6	,	,	PUNCT
ftr-1851	2438	7	2000	2000	NUM
ftr-1851	2438	8	-	-	SYM
ftr-1851	2438	9	11	11	NUM
ftr-1851	2438	10	i.r.b	i.r.b	NOUN
ftr-1851	2438	11	.	.	PUNCT
ftr-1851	2439	1	744	744	NUM
ftr-1851	2439	2	,	,	PUNCT
ftr-1851	2439	3	certain	certain	ADJ
ftr-1851	2439	4	transactions	transaction	NOUN
ftr-1851	2439	5	involving	involve	VERB
ftr-1851	2439	6	the	the	DET
ftr-1851	2439	7	acquisition	acquisition	NOUN
ftr-1851	2439	8	of	of	ADP
ftr-1851	2439	9	two	two	NUM
ftr-1851	2439	10	debt	debt	NOUN
ftr-1851	2439	11	instruments	instrument	NOUN
ftr-1851	2439	12	the	the	DET
ftr-1851	2439	13	values	value	NOUN
ftr-1851	2439	14	of	of	ADP
ftr-1851	2439	15	which	which	PRON
ftr-1851	2439	16	are	be	AUX
ftr-1851	2439	17	expected	expect	VERB
ftr-1851	2439	18	to	to	PART
ftr-1851	2439	19	change	change	VERB
ftr-1851	2439	20	significantly	significantly	ADV
ftr-1851	2439	21	at	at	ADP
ftr-1851	2439	22	about	about	ADV
ftr-1851	2439	23	the	the	DET
ftr-1851	2439	24	same	same	ADJ
ftr-1851	2439	25	time	time	NOUN
ftr-1851	2439	26	in	in	ADP
ftr-1851	2439	27	opposite	opposite	ADJ
ftr-1851	2439	28	directions	direction	NOUN
ftr-1851	2439	29	;	;	PUNCT
ftr-1851	2439	30	(	(	PUNCT
ftr-1851	2439	31	9	9	X
ftr-1851	2439	32	)	)	PUNCT
ftr-1851	2439	33	notice	notice	NOUN
ftr-1851	2439	34	2000	2000	NUM
ftr-1851	2439	35	-	-	SYM
ftr-1851	2439	36	44	44	NUM
ftr-1851	2439	37	,	,	PUNCT
ftr-1851	2439	38	2000	2000	NUM
ftr-1851	2439	39	-	-	SYM
ftr-1851	2439	40	36	36	NUM
ftr-1851	2439	41	i.r.b	i.r.b	NOUN
ftr-1851	2439	42	.	.	PUNCT
ftr-1851	2440	1	255	255	NUM
ftr-1851	2440	2	,	,	PUNCT
ftr-1851	2440	3	transactions	transaction	VERB
ftr-1851	2440	4	generatinglosses	generatinglosse	NOUN
ftr-1851	2440	5	resulting	result	VERB
ftr-1851	2440	6	from	from	ADP
ftr-1851	2440	7	artificially	artificially	ADV
ftr-1851	2440	8	inflatingthe	inflatingthe	ADJ
ftr-1851	2440	9	basis	basis	NOUN
ftr-1851	2440	10	ofpartnership	ofpartnership	NOUN
ftr-1851	2440	11	interests	interest	NOUN
ftr-1851	2440	12	(	(	PUNCT
ftr-1851	2440	13	the	the	DET
ftr-1851	2440	14	kpmg	kpmg	PROPN
ftr-1851	2440	15	socalled	socalled	PROPN
ftr-1851	2440	16	blips	blip	NOUN
ftr-1851	2440	17	'	'	PART
ftr-1851	2440	18	tax	tax	NOUN
ftr-1851	2440	19	shelter	shelter	NOUN
ftr-1851	2440	20	)	)	PUNCT
ftr-1851	2440	21	;	;	PUNCT
ftr-1851	2440	22	(	(	PUNCT
ftr-1851	2440	23	10	10	X
ftr-1851	2440	24	)	)	PUNCT
ftr-1851	2440	25	notice	notice	VERB
ftr-1851	2440	26	2000	2000	NUM
ftr-1851	2440	27	-	-	SYM
ftr-1851	2440	28	60,2000	60,2000	NUM
ftr-1851	2440	29	-	-	PUNCT
ftr-1851	2440	30	49	49	NUM
ftr-1851	2440	31	i.r.b	i.r.b	NOUN
ftr-1851	2440	32	.	.	PUNCT
ftr-1851	2440	33	568	568	NUM
ftr-1851	2440	34	,	,	PUNCT
ftr-1851	2440	35	transactions	transaction	NOUN
ftr-1851	2440	36	involving	involve	VERB
ftr-1851	2440	37	the	the	DET
ftr-1851	2440	38	purchase	purchase	NOUN
ftr-1851	2440	39	of	of	ADP
ftr-1851	2440	40	a	a	DET
ftr-1851	2440	41	parent	parent	NOUN
ftr-1851	2440	42	corporation	corporation	NOUN
ftr-1851	2440	43	's	's	PART
ftr-1851	2440	44	stock	stock	NOUN
ftr-1851	2440	45	by	by	ADP
ftr-1851	2440	46	a	a	DET
ftr-1851	2440	47	subsidiary	subsidiary	NOUN
ftr-1851	2440	48	,	,	PUNCT
ftr-1851	2440	49	a	a	DET
ftr-1851	2440	50	subsequent	subsequent	ADJ
ftr-1851	2440	51	transfer	transfer	NOUN
ftr-1851	2440	52	of	of	ADP
ftr-1851	2440	53	the	the	DET
ftr-1851	2440	54	purchased	purchase	VERB
ftr-1851	2440	55	parent	parent	NOUN
ftr-1851	2440	56	stock	stock	NOUN
ftr-1851	2440	57	from	from	ADP
ftr-1851	2440	58	the	the	DET
ftr-1851	2440	59	subsidiary	subsidiary	NOUN
ftr-1851	2440	60	to	to	ADP
ftr-1851	2440	61	the	the	DET
ftr-1851	2440	62	parent	parent	NOUN
ftr-1851	2440	63	's	's	PART
ftr-1851	2440	64	employees	employee	NOUN
ftr-1851	2440	65	,	,	PUNCT
ftr-1851	2440	66	and	and	CCONJ
ftr-1851	2440	67	the	the	DET
ftr-1851	2440	68	eventual	eventual	ADJ
ftr-1851	2440	69	liquidation	liquidation	NOUN
ftr-1851	2440	70	or	or	CCONJ
ftr-1851	2440	71	sale	sale	NOUN
ftr-1851	2440	72	of	of	ADP
ftr-1851	2440	73	the	the	DET
ftr-1851	2440	74	subsidiary	subsidiary	NOUN
ftr-1851	2440	75	;	;	PUNCT
ftr-1851	2440	76	(	(	PUNCT
ftr-1851	2440	77	11	11	X
ftr-1851	2440	78	)	)	PUNCT
ftr-1851	2440	79	notice	notice	NOUN
ftr-1851	2440	80	200061	200061	NUM
ftr-1851	2440	81	,	,	PUNCT
ftr-1851	2440	82	2000	2000	NUM
ftr-1851	2440	83	-	-	SYM
ftr-1851	2440	84	49	49	NUM
ftr-1851	2440	85	i.r.b	i.r.b	NOUN
ftr-1851	2440	86	.	.	PUNCT
ftr-1851	2441	1	569	569	NUM
ftr-1851	2441	2	,	,	PUNCT
ftr-1851	2441	3	transactions	transaction	NOUN
ftr-1851	2441	4	purporting	purport	VERB
ftr-1851	2441	5	to	to	PART
ftr-1851	2441	6	apply	apply	VERB
ftr-1851	2441	7	§	§	PROPN
ftr-1851	2441	8	935	935	NUM
ftr-1851	2441	9	to	to	ADP
ftr-1851	2441	10	guamanian	guamanian	ADJ
ftr-1851	2441	11	trusts	trust	NOUN
ftr-1851	2441	12	;	;	PUNCT
ftr-1851	2441	13	(	(	PUNCT
ftr-1851	2441	14	12	12	X
ftr-1851	2441	15	)	)	PUNCT
ftr-1851	2441	16	notice	notice	NOUN
ftr-1851	2441	17	2001	2001	NUM
ftr-1851	2441	18	-	-	SYM
ftr-1851	2441	19	16	16	NUM
ftr-1851	2441	20	,	,	PUNCT
ftr-1851	2441	21	2001	2001	NUM
ftr-1851	2441	22	-	-	SYM
ftr-1851	2441	23	9	9	NUM
ftr-1851	2441	24	i.r.b	i.r.b	NOUN
ftr-1851	2441	25	.	.	PUNCT
ftr-1851	2442	1	730	730	NUM
ftr-1851	2442	2	,	,	PUNCT
ftr-1851	2442	3	intermediary	intermediary	ADJ
ftr-1851	2442	4	sales	sale	NOUN
ftr-1851	2442	5	transactions	transaction	NOUN
ftr-1851	2442	6	;	;	PUNCT
ftr-1851	2442	7	(	(	PUNCT
ftr-1851	2442	8	13	13	X
ftr-1851	2442	9	)	)	PUNCT
ftr-1851	2442	10	notice	notice	VERB
ftr-1851	2442	11	2001	2001	NUM
ftr-1851	2442	12	-	-	SYM
ftr-1851	2442	13	17	17	NUM
ftr-1851	2442	14	,	,	PUNCT
ftr-1851	2442	15	2001	2001	NUM
ftr-1851	2442	16	-	-	SYM
ftr-1851	2442	17	9	9	NUM
ftr-1851	2442	18	i.r.b	i.r.b	NOUN
ftr-1851	2442	19	.	.	PUNCT
ftr-1851	2443	1	730	730	NUM
ftr-1851	2443	2	,	,	PUNCT
ftr-1851	2443	3	contingent	contingent	ADJ
ftr-1851	2443	4	liability	liability	NOUN
ftr-1851	2443	5	§	§	NOUN
ftr-1851	2443	6	351	351	NUM
ftr-1851	2443	7	transfer	transfer	NOUN
ftr-1851	2443	8	transactions	transaction	NOUN
ftr-1851	2443	9	;	;	PUNCT
ftr-1851	2443	10	(	(	PUNCT
ftr-1851	2443	11	14	14	X
ftr-1851	2443	12	)	)	PUNCT
ftr-1851	2443	13	notice	notice	VERB
ftr-1851	2443	14	2001	2001	NUM
ftr-1851	2443	15	-	-	SYM
ftr-1851	2443	16	45	45	NUM
ftr-1851	2443	17	,	,	PUNCT
ftr-1851	2443	18	2001	2001	NUM
ftr-1851	2443	19	-	-	SYM
ftr-1851	2443	20	33	33	NUM
ftr-1851	2443	21	i.r.b	i.r.b	NOUN
ftr-1851	2443	22	.	.	PUNCT
ftr-1851	2444	1	129	129	NUM
ftr-1851	2444	2	,	,	PUNCT
ftr-1851	2444	3	certain	certain	ADJ
ftr-1851	2444	4	redemptions	redemption	NOUN
ftr-1851	2444	5	of	of	ADP
ftr-1851	2444	6	stock	stock	NOUN
ftr-1851	2444	7	in	in	ADP
ftr-1851	2444	8	transactions	transaction	NOUN
ftr-1851	2444	9	not	not	PART
ftr-1851	2444	10	subject	subject	ADJ
ftr-1851	2444	11	to	to	ADP
ftr-1851	2444	12	u.s	u.s	PROPN
ftr-1851	2444	13	.	.	PROPN
ftr-1851	2444	14	tax	tax	NOUN
ftr-1851	2444	15	in	in	ADP
ftr-1851	2444	16	which	which	PRON
ftr-1851	2444	17	the	the	DET
ftr-1851	2444	18	basis	basis	NOUN
ftr-1851	2444	19	of	of	ADP
ftr-1851	2444	20	the	the	DET
ftr-1851	2444	21	redeemed	redeem	VERB
ftr-1851	2444	22	stockpurports	stockpurport	NOUN
ftr-1851	2444	23	to	to	PART
ftr-1851	2444	24	shift	shift	VERB
ftr-1851	2444	25	to	to	ADP
ftr-1851	2444	26	a	a	DET
ftr-1851	2444	27	u.s	u.s	PROPN
ftr-1851	2444	28	.	.	PROPN
ftr-1851	2444	29	taxpayer	taxpayer	PROPN
ftr-1851	2444	30	;	;	PUNCT
ftr-1851	2444	31	(	(	PUNCT
ftr-1851	2444	32	15	15	X
ftr-1851	2444	33	)	)	PUNCT
ftr-1851	2444	34	notice	notice	VERB
ftr-1851	2444	35	2002	2002	NUM
ftr-1851	2444	36	-	-	SYM
ftr-1851	2444	37	21	21	NUM
ftr-1851	2444	38	,	,	PUNCT
ftr-1851	2444	39	2002	2002	NUM
ftr-1851	2444	40	-	-	SYM
ftr-1851	2444	41	1	1	NUM
ftr-1851	2444	42	c.b	c.b	PROPN
ftr-1851	2444	43	.	.	PROPN
ftr-1851	2444	44	730	730	NUM
ftr-1851	2444	45	,	,	PUNCT
ftr-1851	2444	46	transactions	transaction	NOUN
ftr-1851	2444	47	involving	involve	VERB
ftr-1851	2444	48	the	the	DET
ftr-1851	2444	49	use	use	NOUN
ftr-1851	2444	50	of	of	ADP
ftr-1851	2444	51	a	a	DET
ftr-1851	2444	52	loan	loan	NOUN
ftr-1851	2444	53	assumption	assumption	NOUN
ftr-1851	2444	54	agreement	agreement	NOUN
ftr-1851	2444	55	to	to	PART
ftr-1851	2444	56	inflate	inflate	VERB
ftr-1851	2444	57	basis	basis	NOUN
ftr-1851	2444	58	in	in	ADP
ftr-1851	2444	59	assets	asset	NOUN
ftr-1851	2444	60	acquired	acquire	VERB
ftr-1851	2444	61	from	from	ADP
ftr-1851	2444	62	another	another	DET
ftr-1851	2444	63	party	party	NOUN
ftr-1851	2444	64	in	in	ADP
ftr-1851	2444	65	order	order	NOUN
ftr-1851	2444	66	to	to	PART
ftr-1851	2444	67	claim	claim	VERB
ftr-1851	2444	68	losses	loss	NOUN
ftr-1851	2444	69	;	;	PUNCT
ftr-1851	2444	70	(	(	PUNCT
ftr-1851	2444	71	16	16	X
ftr-1851	2444	72	)	)	PUNCT
ftr-1851	2444	73	notice	notice	VERB
ftr-1851	2444	74	2002	2002	NUM
ftr-1851	2444	75	-	-	SYM
ftr-1851	2444	76	35	35	NUM
ftr-1851	2444	77	,	,	PUNCT
ftr-1851	2444	78	2002	2002	NUM
ftr-1851	2444	79	-	-	SYM
ftr-1851	2444	80	1	1	NUM
ftr-1851	2444	81	c.b	c.b	PROPN
ftr-1851	2444	82	.	.	PROPN
ftr-1851	2444	83	992	992	NUM
ftr-1851	2444	84	,	,	PUNCT
ftr-1851	2444	85	transactions	transaction	NOUN
ftr-1851	2444	86	involving	involve	VERB
ftr-1851	2444	87	the	the	DET
ftr-1851	2444	88	use	use	NOUN
ftr-1851	2444	89	of	of	ADP
ftr-1851	2444	90	a	a	DET
ftr-1851	2444	91	notional	notional	ADJ
ftr-1851	2444	92	principal	principal	ADJ
ftr-1851	2444	93	contract	contract	NOUN
ftr-1851	2444	94	to	to	PART
ftr-1851	2444	95	claim	claim	VERB
ftr-1851	2444	96	current	current	ADJ
ftr-1851	2444	97	deductions	deduction	NOUN
ftr-1851	2444	98	for	for	ADP
ftr-1851	2444	99	periodic	periodic	ADJ
ftr-1851	2444	100	payments	payment	NOUN
ftr-1851	2444	101	made	make	VERB
ftr-1851	2444	102	by	by	ADP
ftr-1851	2444	103	a	a	DET
ftr-1851	2444	104	taxpayer	taxpayer	NOUN
ftr-1851	2444	105	while	while	SCONJ
ftr-1851	2444	106	disregarding	disregard	VERB
ftr-1851	2444	107	the	the	DET
ftr-1851	2444	108	accrual	accrual	ADJ
ftr-1851	2444	109	of	of	ADP
ftr-1851	2444	110	a	a	DET
ftr-1851	2444	111	right	right	NOUN
ftr-1851	2444	112	to	to	PART
ftr-1851	2444	113	receive	receive	VERB
ftr-1851	2444	114	offsetting	offset	VERB
ftr-1851	2444	115	future	future	ADJ
ftr-1851	2444	116	payments	payment	NOUN
ftr-1851	2444	117	;	;	PUNCT
ftr-1851	2444	118	(	(	PUNCT
ftr-1851	2444	119	17	17	NUM
ftr-1851	2444	120	)	)	PUNCT
ftr-1851	2444	121	notice	notice	VERB
ftr-1851	2444	122	2002	2002	NUM
ftr-1851	2444	123	-	-	SYM
ftr-1851	2444	124	50	50	NUM
ftr-1851	2444	125	,	,	PUNCT
ftr-1851	2444	126	2002	2002	NUM
ftr-1851	2444	127	-	-	SYM
ftr-1851	2444	128	2	2	NUM
ftr-1851	2444	129	c.b	c.b	PROPN
ftr-1851	2444	130	.	.	PROPN
ftr-1851	2444	131	98	98	NUM
ftr-1851	2444	132	,	,	PUNCT
ftr-1851	2445	1	transactions	transaction	NOUN
ftr-1851	2445	2	involving	involve	VERB
ftr-1851	2445	3	the	the	DET
ftr-1851	2445	4	use	use	NOUN
ftr-1851	2445	5	of	of	ADP
ftr-1851	2445	6	a	a	DET
ftr-1851	2445	7	straddle	straddle	NOUN
ftr-1851	2445	8	,	,	PUNCT
ftr-1851	2445	9	a	a	DET
ftr-1851	2445	10	tiered	tiere	VERB
ftr-1851	2445	11	partnership	partnership	NOUN
ftr-1851	2445	12	structure	structure	NOUN
ftr-1851	2445	13	,	,	PUNCT
ftr-1851	2445	14	a	a	DET
ftr-1851	2445	15	transitory	transitory	ADJ
ftr-1851	2445	16	partner	partner	NOUN
ftr-1851	2445	17	and	and	CCONJ
ftr-1851	2445	18	the	the	DET
ftr-1851	2445	19	absence	absence	NOUN
ftr-1851	2445	20	of	of	ADP
ftr-1851	2445	21	a	a	DET
ftr-1851	2445	22	§	§	ADJ
ftr-1851	2445	23	754	754	NUM
ftr-1851	2445	24	election	election	NOUN
ftr-1851	2445	25	to	to	PART
ftr-1851	2445	26	claim	claim	VERB
ftr-1851	2445	27	a	a	DET
ftr-1851	2445	28	permanent	permanent	ADJ
ftr-1851	2445	29	non	non	ADJ
ftr-1851	2445	30	-	-	ADJ
ftr-1851	2445	31	economic	economic	ADJ
ftr-1851	2445	32	loss	loss	NOUN
ftr-1851	2445	33	,	,	PUNCT
ftr-1851	2445	34	and	and	CCONJ
ftr-1851	2445	35	similar	similar	ADJ
ftr-1851	2445	36	transactions	transaction	NOUN
ftr-1851	2445	37	identified	identify	VERB
ftr-1851	2445	38	in	in	ADP
ftr-1851	2445	39	notice	notice	NOUN
ftr-1851	2445	40	2002	2002	NUM
ftr-1851	2445	41	-	-	PUNCT
ftr-1851	2445	42	65,2002	65,2002	NUM
ftr-1851	2445	43	-	-	SYM
ftr-1851	2445	44	2	2	NUM
ftr-1851	2445	45	c.b	c.b	PROPN
ftr-1851	2445	46	.	.	PROPN
ftr-1851	2445	47	690	690	NUM
ftr-1851	2445	48	,	,	PUNCT
ftr-1851	2445	49	andnotice	andnotice	NOUN
ftr-1851	2445	50	2003	2003	NUM
ftr-1851	2445	51	-	-	SYM
ftr-1851	2445	52	54,2003	54,2003	NUM
ftr-1851	2445	53	-	-	PUNCT
ftr-1851	2445	54	33	33	NUM
ftr-1851	2445	55	i.r.b	i.r.b	NOUN
ftr-1851	2445	56	.	.	PUNCT
ftr-1851	2445	57	363	363	NUM
ftr-1851	2445	58	;	;	PUNCT
ftr-1851	2445	59	(	(	PUNCT
ftr-1851	2445	60	18	18	NUM
ftr-1851	2445	61	)	)	PUNCT
ftr-1851	2445	62	rev	rev	PROPN
ftr-1851	2445	63	.	.	PUNCT
ftr-1851	2446	1	ru12002	ru12002	PROPN
ftr-1851	2446	2	-	-	PUNCT
ftr-1851	2446	3	69,2002	69,2002	NOUN
ftr-1851	2446	4	-	-	PUNCT
ftr-1851	2446	5	2	2	NUM
ftr-1851	2446	6	c.b	c.b	PROPN
ftr-1851	2446	7	.	.	PROPN
ftr-1851	2446	8	760	760	NUM
ftr-1851	2446	9	,	,	PUNCT
ftr-1851	2446	10	modifying	modify	VERB
ftr-1851	2446	11	and	and	CCONJ
ftr-1851	2446	12	superseding	supersede	VERB
ftr-1851	2446	13	rev	rev	PROPN
ftr-1851	2446	14	.	.	PUNCT
ftr-1851	2446	15	rul	rul	NOUN
ftr-1851	2446	16	.	.	PUNCT
ftr-1851	2447	1	99	99	NUM
ftr-1851	2447	2	-	-	SYM
ftr-1851	2447	3	14	14	NUM
ftr-1851	2447	4	,	,	PUNCT
ftr-1851	2447	5	1999	1999	NUM
ftr-1851	2447	6	-	-	SYM
ftr-1851	2447	7	1	1	NUM
ftr-1851	2447	8	c.b	c.b	PROPN
ftr-1851	2447	9	.	.	PROPN
ftr-1851	2447	10	835	835	NUM
ftr-1851	2447	11	,	,	PUNCT
ftr-1851	2447	12	lease	lease	NOUN
ftr-1851	2447	13	-	-	PUNCT
ftr-1851	2447	14	in	in	ADP
ftr-1851	2447	15	/	/	SYM
ftr-1851	2447	16	lease	lease	NOUN
ftr-1851	2447	17	-	-	PUNCT
ftr-1851	2447	18	out	out	NOUN
ftr-1851	2447	19	[	[	X
ftr-1851	2447	20	lilo	lilo	NOUN
ftr-1851	2447	21	]	]	X
ftr-1851	2447	22	transactions	transaction	NOUN
ftr-1851	2447	23	)	)	PUNCT
ftr-1851	2447	24	;	;	PUNCT
ftr-1851	2447	25	(	(	PUNCT
ftr-1851	2447	26	19	19	NUM
ftr-1851	2447	27	)	)	PUNCT
ftr-1851	2447	28	notice	notice	VERB
ftr-1851	2447	29	2002	2002	NUM
ftr-1851	2447	30	-	-	SYM
ftr-1851	2447	31	70	70	NUM
ftr-1851	2447	32	,	,	PUNCT
ftr-1851	2447	33	2002	2002	NUM
ftr-1851	2447	34	-	-	SYM
ftr-1851	2447	35	2	2	NUM
ftr-1851	2447	36	c.b	c.b	PROPN
ftr-1851	2447	37	.	.	PROPN
ftr-1851	2447	38	765	765	NUM
ftr-1851	2447	39	,	,	PUNCT
ftr-1851	2447	40	transactions	transaction	NOUN
ftr-1851	2447	41	involving	involve	VERB
ftr-1851	2447	42	reinsurance	reinsurance	NOUN
ftr-1851	2447	43	.	.	PUNCT
ftr-1851	2448	1	arrangements	arrangement	NOUN
ftr-1851	2448	2	between	between	ADP
ftr-1851	2448	3	a	a	DET
ftr-1851	2448	4	taxpayer	taxpayer	NOUN
ftr-1851	2448	5	and	and	CCONJ
ftr-1851	2448	6	the	the	DET
ftr-1851	2448	7	taxpayer	taxpayer	NOUN
ftr-1851	2448	8	's	's	PART
ftr-1851	2448	9	own	own	ADJ
ftr-1851	2448	10	reinsurance	reinsurance	NOUN
ftr-1851	2448	11	company	company	NOUN
ftr-1851	2448	12	;	;	PUNCT
ftr-1851	2448	13	(	(	PUNCT
ftr-1851	2448	14	20	20	X
ftr-1851	2448	15	)	)	PUNCT
ftr-1851	2448	16	rev	rev	PROPN
ftr-1851	2448	17	.	.	PUNCT
ftr-1851	2448	18	rul	rul	PROPN
ftr-1851	2448	19	.	.	PUNCT
ftr-1851	2448	20	2003	2003	NUM
ftr-1851	2448	21	-	-	SYM
ftr-1851	2448	22	6	6	NUM
ftr-1851	2448	23	,	,	PUNCT
ftr-1851	2448	24	2003	2003	NUM
ftr-1851	2448	25	-	-	SYM
ftr-1851	2448	26	3	3	NUM
ftr-1851	2448	27	i.r.b	i.r.b	NOUN
ftr-1851	2448	28	.	.	PUNCT
ftr-1851	2449	1	286	286	NUM
ftr-1851	2449	2	,	,	PUNCT
ftr-1851	2449	3	arrangements	arrangement	NOUN
ftr-1851	2449	4	involving	involve	VERB
ftr-1851	2449	5	the	the	DET
ftr-1851	2449	6	transfer	transfer	NOUN
ftr-1851	2449	7	of	of	ADP
ftr-1851	2449	8	esops	esop	NOUN
ftr-1851	2449	9	that	that	PRON
ftr-1851	2449	10	hold	hold	VERB
ftr-1851	2449	11	stock	stock	NOUN
ftr-1851	2449	12	in	in	ADP
ftr-1851	2449	13	an	an	DET
ftr-1851	2449	14	s	s	NOUN
ftr-1851	2449	15	corporation	corporation	NOUN
ftr-1851	2449	16	for	for	ADP
ftr-1851	2449	17	the	the	DET
ftr-1851	2449	18	purpose	purpose	NOUN
ftr-1851	2449	19	of	of	ADP
ftr-1851	2449	20	claiming	claim	VERB
ftr-1851	2449	21	eligibility	eligibility	NOUN
ftr-1851	2449	22	for	for	ADP
ftr-1851	2449	23	the	the	DET
ftr-1851	2449	24	delayed	delay	VERB
ftr-1851	2449	25	effective	effective	ADJ
ftr-1851	2449	26	date	date	NOUN
ftr-1851	2449	27	of	of	ADP
ftr-1851	2449	28	§	§	PROPN
ftr-1851	2449	29	409(p	409(p	PROPN
ftr-1851	2449	30	)	)	PUNCT
ftr-1851	2449	31	;	;	PUNCT
ftr-1851	2449	32	(	(	PUNCT
ftr-1851	2449	33	21	21	NUM
ftr-1851	2449	34	)	)	PUNCT
ftr-1851	2449	35	notice	notice	VERB
ftr-1851	2449	36	2003	2003	NUM
ftr-1851	2449	37	-	-	SYM
ftr-1851	2449	38	22,2003	22,2003	NUM
ftr-1851	2449	39	-	-	SYM
ftr-1851	2449	40	18	18	NUM
ftr-1851	2449	41	i.r.b	i.r.b	NOUN
ftr-1851	2449	42	.	.	PUNCT
ftr-1851	2449	43	851	851	NUM
ftr-1851	2449	44	,	,	PUNCT
ftr-1851	2449	45	arrangements	arrangement	NOUN
ftr-1851	2449	46	involving	involve	VERB
ftr-1851	2449	47	foreign	foreign	ADJ
ftr-1851	2449	48	leasing	leasing	NOUN
ftr-1851	2449	49	companies	company	NOUN
ftr-1851	2449	50	used	use	VERB
ftr-1851	2449	51	to	to	PART
ftr-1851	2449	52	evade	evade	VERB
ftr-1851	2449	53	or	or	CCONJ
ftr-1851	2449	54	avoid	avoid	VERB
ftr-1851	2449	55	federal	federal	ADJ
ftr-1851	2449	56	income	income	NOUN
ftr-1851	2449	57	and	and	CCONJ
ftr-1851	2449	58	employment	employment	NOUN
ftr-1851	2449	59	taxes	taxis	NOUN
ftr-1851	2449	60	;	;	PUNCT
ftr-1851	2449	61	(	(	PUNCT
ftr-1851	2449	62	22	22	X
ftr-1851	2449	63	)	)	PUNCT
ftr-1851	2449	64	notice	notice	VERB
ftr-1851	2449	65	2003	2003	NUM
ftr-1851	2449	66	-	-	SYM
ftr-1851	2449	67	24	24	NUM
ftr-1851	2449	68	,	,	PUNCT
ftr-1851	2449	69	2003	2003	NUM
ftr-1851	2449	70	-	-	SYM
ftr-1851	2449	71	18	18	NUM
ftr-1851	2449	72	i.r.b	i.r.b	NOUN
ftr-1851	2449	73	.	.	NOUN
ftr-1851	2449	74	853	853	NUM
ftr-1851	2449	75	,	,	PUNCT
ftr-1851	2449	76	arrangements	arrangement	NOUN
ftr-1851	2449	77	that	that	PRON
ftr-1851	2449	78	purportedly	purportedly	ADV
ftr-1851	2449	79	18	18	NUM
ftr-1851	2449	80	.	.	PUNCT
ftr-1851	2450	1	see	see	VERB
ftr-1851	2450	2	2003	2003	NUM
ftr-1851	2450	3	tnt	tnt	NOUN
ftr-1851	2450	4	112	112	NUM
ftr-1851	2450	5	-	-	SYM
ftr-1851	2450	6	12	12	NUM
ftr-1851	2450	7	.	.	PUNCT
ftr-1851	2451	1	2004	2004	NUM
ftr-1851	2451	2	]	]	PUNCT
ftr-1851	2451	3	florida	florida	PROPN
ftr-1851	2451	4	tax	tax	NOUN
ftr-1851	2451	5	review	review	NOUN
ftr-1851	2451	6	qualify	qualify	VERB
ftr-1851	2451	7	as	as	ADP
ftr-1851	2451	8	collectively	collectively	ADV
ftr-1851	2451	9	bargained	bargain	VERB
ftr-1851	2451	10	welfare	welfare	NOUN
ftr-1851	2451	11	benefit	benefit	NOUN
ftr-1851	2451	12	funds	fund	NOUN
ftr-1851	2451	13	excepted	except	VERB
ftr-1851	2451	14	from	from	ADP
ftr-1851	2451	15	the	the	DET
ftr-1851	2451	16	account	account	NOUN
ftr-1851	2451	17	limits	limit	NOUN
ftr-1851	2451	18	of	of	ADP
ftr-1851	2451	19	§	§	PROPN
ftr-1851	2451	20	§	§	PROPN
ftr-1851	2451	21	419	419	NUM
ftr-1851	2451	22	and	and	CCONJ
ftr-1851	2451	23	419a	419a	NOUN
ftr-1851	2451	24	;	;	PUNCT
ftr-1851	2451	25	(	(	PUNCT
ftr-1851	2451	26	23	23	X
ftr-1851	2451	27	)	)	PUNCT
ftr-1851	2451	28	notice	notice	VERB
ftr-1851	2451	29	2003	2003	NUM
ftr-1851	2451	30	-	-	SYM
ftr-1851	2451	31	47	47	NUM
ftr-1851	2451	32	,	,	PUNCT
ftr-1851	2451	33	2003	2003	NUM
ftr-1851	2451	34	-	-	SYM
ftr-1851	2451	35	30	30	NUM
ftr-1851	2451	36	i.r.b	i.r.b	NOUN
ftr-1851	2451	37	.	.	PUNCT
ftr-1851	2452	1	132	132	NUM
ftr-1851	2452	2	,	,	PUNCT
ftr-1851	2452	3	transactions	transaction	NOUN
ftr-1851	2452	4	involving	involve	VERB
ftr-1851	2452	5	compensatory	compensatory	ADJ
ftr-1851	2452	6	stock	stock	NOUN
ftr-1851	2452	7	options	option	NOUN
ftr-1851	2452	8	and	and	CCONJ
ftr-1851	2452	9	related	related	ADJ
ftr-1851	2452	10	persons	person	NOUN
ftr-1851	2452	11	to	to	PART
ftr-1851	2452	12	avoid	avoid	VERB
ftr-1851	2452	13	or	or	CCONJ
ftr-1851	2452	14	evade	evade	VERB
ftr-1851	2452	15	federal	federal	ADJ
ftr-1851	2452	16	income	income	NOUN
ftr-1851	2452	17	and	and	CCONJ
ftr-1851	2452	18	employment	employment	NOUN
ftr-1851	2452	19	taxes	taxis	NOUN
ftr-1851	2452	20	;	;	PUNCT
ftr-1851	2452	21	and	and	CCONJ
ftr-1851	2452	22	(	(	PUNCT
ftr-1851	2452	23	24	24	NUM
ftr-1851	2452	24	)	)	PUNCT
ftr-1851	2452	25	notice	notice	VERB
ftr-1851	2452	26	2003	2003	NUM
ftr-1851	2452	27	-	-	SYM
ftr-1851	2452	28	55	55	NUM
ftr-1851	2452	29	,	,	PUNCT
ftr-1851	2452	30	2003	2003	NUM
ftr-1851	2452	31	-	-	SYM
ftr-1851	2452	32	34	34	NUM
ftr-1851	2452	33	i.r.b	i.r.b	NOUN
ftr-1851	2452	34	.	.	PUNCT
ftr-1851	2453	1	395	395	NUM
ftr-1851	2453	2	,	,	PUNCT
ftr-1851	2453	3	modifying	modify	VERB
ftr-1851	2453	4	and	and	CCONJ
ftr-1851	2453	5	superseding	supersede	VERB
ftr-1851	2453	6	notice	notice	NOUN
ftr-1851	2453	7	95	95	NUM
ftr-1851	2453	8	-	-	SYM
ftr-1851	2453	9	53	53	NUM
ftr-1851	2453	10	,	,	PUNCT
ftr-1851	2453	11	1995	1995	NUM
ftr-1851	2453	12	-	-	SYM
ftr-1851	2453	13	2	2	NUM
ftr-1851	2453	14	c.b	c.b	PROPN
ftr-1851	2453	15	.	.	PROPN
ftr-1851	2453	16	334	334	NUM
ftr-1851	2453	17	,	,	PUNCT
ftr-1851	2453	18	transactions	transaction	NOUN
ftr-1851	2453	19	in	in	ADP
ftr-1851	2453	20	which	which	PRON
ftr-1851	2453	21	one	one	NUM
ftr-1851	2453	22	participant	participant	ADJ
ftr-1851	2453	23	claims	claim	VERB
ftr-1851	2453	24	to	to	PART
ftr-1851	2453	25	realize	realize	VERB
ftr-1851	2453	26	rental	rental	ADJ
ftr-1851	2453	27	income	income	NOUN
ftr-1851	2453	28	and	and	CCONJ
ftr-1851	2453	29	another	another	DET
ftr-1851	2453	30	participant	participant	NOUN
ftr-1851	2453	31	claims	claim	VERB
ftr-1851	2453	32	the	the	DET
ftr-1851	2453	33	deductions	deduction	NOUN
ftr-1851	2453	34	related	relate	VERB
ftr-1851	2453	35	to	to	ADP
ftr-1851	2453	36	that	that	DET
ftr-1851	2453	37	income	income	NOUN
ftr-1851	2453	38	(	(	PUNCT
ftr-1851	2453	39	often	often	ADV
ftr-1851	2453	40	referred	refer	VERB
ftr-1851	2453	41	to	to	ADP
ftr-1851	2453	42	as	as	ADP
ftr-1851	2453	43	"	"	PUNCT
ftr-1851	2453	44	lease	lease	NOUN
ftr-1851	2453	45	strips	strip	NOUN
ftr-1851	2453	46	"	"	PUNCT
ftr-1851	2453	47	)	)	PUNCT
ftr-1851	2453	48	.	.	PUNCT
ftr-1851	2454	1	5	5	X
ftr-1851	2454	2	.	.	X
ftr-1851	2454	3	in	in	ADP
ftr-1851	2454	4	less	less	ADJ
ftr-1851	2454	5	than	than	ADP
ftr-1851	2454	6	a	a	PRON
ftr-1851	2454	7	month	month	NOUN
ftr-1851	2454	8	after	after	ADP
ftr-1851	2454	9	notice	notice	NOUN
ftr-1851	2454	10	2003	2003	NUM
ftr-1851	2454	11	-	-	SYM
ftr-1851	2454	12	76	76	NUM
ftr-1851	2454	13	,	,	PUNCT
ftr-1851	2454	14	here	here	ADV
ftr-1851	2454	15	's	be	AUX
ftr-1851	2454	16	another	another	DET
ftr-1851	2454	17	one	one	NOUN
ftr-1851	2454	18	!	!	PUNCT
ftr-1851	2455	1	notice	notice	VERB
ftr-1851	2455	2	2003	2003	NUM
ftr-1851	2455	3	-	-	SYM
ftr-1851	2455	4	77	77	NUM
ftr-1851	2455	5	,	,	PUNCT
ftr-1851	2455	6	2003	2003	NUM
ftr-1851	2455	7	-	-	SYM
ftr-1851	2455	8	49	49	NUM
ftr-1851	2455	9	i.r.b	i.r.b	NOUN
ftr-1851	2455	10	.	.	PUNCT
ftr-1851	2456	1	1182	1182	NUM
ftr-1851	2456	2	(	(	PUNCT
ftr-1851	2456	3	11/19/03	11/19/03	NUM
ftr-1851	2456	4	)	)	PUNCT
ftr-1851	2456	5	,	,	PUNCT
ftr-1851	2456	6	clarified	clarify	VERB
ftr-1851	2456	7	(	(	PUNCT
ftr-1851	2456	8	12/1/03	12/1/03	NUM
ftr-1851	2456	9	)	)	PUNCT
ftr-1851	2456	10	.	.	PUNCT
ftr-1851	2457	1	certain	certain	ADJ
ftr-1851	2457	2	contested	contest	VERB
ftr-1851	2457	3	liability	liability	NOUN
ftr-1851	2457	4	trusts	trust	NOUN
ftr-1851	2457	5	used	use	VERB
ftr-1851	2457	6	improperly	improperly	ADV
ftr-1851	2457	7	to	to	PART
ftr-1851	2457	8	attempt	attempt	VERB
ftr-1851	2457	9	to	to	PART
ftr-1851	2457	10	accelerate	accelerate	VERB
ftr-1851	2457	11	deductions	deduction	NOUN
ftr-1851	2457	12	under	under	ADP
ftr-1851	2457	13	§	§	PROPN
ftr-1851	2457	14	461(f	461(f	NUM
ftr-1851	2457	15	)	)	PUNCT
ftr-1851	2457	16	are	be	AUX
ftr-1851	2457	17	identified	identify	VERB
ftr-1851	2457	18	as	as	ADP
ftr-1851	2457	19	"	"	PUNCT
ftr-1851	2457	20	listed	list	VERB
ftr-1851	2457	21	transactions	transaction	NOUN
ftr-1851	2457	22	.	.	PUNCT
ftr-1851	2457	23	"	"	PUNCT
ftr-1851	2458	1	see	see	VERB
ftr-1851	2458	2	i.d	i.d	PROPN
ftr-1851	2458	3	.	.	PROPN
ftr-1851	2458	4	,	,	PUNCT
ftr-1851	2458	5	above	above	ADV
ftr-1851	2458	6	,	,	PUNCT
ftr-1851	2458	7	for	for	ADP
ftr-1851	2458	8	contested	contest	VERB
ftr-1851	2458	9	liability	liability	NOUN
ftr-1851	2458	10	trusts	trust	NOUN
ftr-1851	2458	11	used	use	VERB
ftr-1851	2458	12	for	for	ADP
ftr-1851	2458	13	an	an	DET
ftr-1851	2458	14	attempted	attempt	VERB
ftr-1851	2458	15	acceleration	acceleration	NOUN
ftr-1851	2458	16	of	of	ADP
ftr-1851	2458	17	deductions	deduction	NOUN
ftr-1851	2458	18	under	under	ADP
ftr-1851	2458	19	§	§	PROPN
ftr-1851	2458	20	461(f	461(f	PROPN
ftr-1851	2458	21	)	)	PUNCT
ftr-1851	2458	22	.	.	PUNCT
ftr-1851	2459	1	6	6	X
ftr-1851	2459	2	.	.	PUNCT
ftr-1851	2460	1	and	and	CCONJ
ftr-1851	2460	2	,	,	PUNCT
ftr-1851	2460	3	yet	yet	ADV
ftr-1851	2460	4	one	one	NUM
ftr-1851	2460	5	more	more	ADJ
ftr-1851	2460	6	!	!	PUNCT
ftr-1851	2461	1	notice	notice	VERB
ftr-1851	2461	2	2003	2003	NUM
ftr-1851	2461	3	-	-	SYM
ftr-1851	2461	4	81	81	NUM
ftr-1851	2461	5	,	,	PUNCT
ftr-1851	2461	6	2003	2003	NUM
ftr-1851	2461	7	-	-	SYM
ftr-1851	2461	8	51	51	NUM
ftr-1851	2461	9	i.r.b	i.r.b	NOUN
ftr-1851	2461	10	.	.	PUNCT
ftr-1851	2462	1	1123	1123	NUM
ftr-1851	2462	2	(	(	PUNCT
ftr-1851	2462	3	12/4/03	12/4/03	NUM
ftr-1851	2462	4	)	)	PUNCT
ftr-1851	2462	5	.	.	PUNCT
ftr-1851	2463	1	this	this	DET
ftr-1851	2463	2	transaction	transaction	NOUN
ftr-1851	2463	3	involves	involve	VERB
ftr-1851	2463	4	the	the	DET
ftr-1851	2463	5	purchase	purchase	NOUN
ftr-1851	2463	6	by	by	ADP
ftr-1851	2463	7	the	the	DET
ftr-1851	2463	8	taxpayer	taxpayer	NOUN
ftr-1851	2463	9	of	of	ADP
ftr-1851	2463	10	offsetting	offset	VERB
ftr-1851	2463	11	options	option	NOUN
ftr-1851	2463	12	on	on	ADP
ftr-1851	2463	13	foreign	foreign	ADJ
ftr-1851	2463	14	currency	currency	NOUN
ftr-1851	2463	15	(	(	PUNCT
ftr-1851	2463	16	which	which	PRON
ftr-1851	2463	17	are	be	AUX
ftr-1851	2463	18	§	§	PROPN
ftr-1851	2463	19	1256	1256	NUM
ftr-1851	2463	20	contracts	contract	NOUN
ftr-1851	2463	21	)	)	PUNCT
ftr-1851	2464	1	[	[	X
ftr-1851	2464	2	the	the	DET
ftr-1851	2464	3	"	"	PUNCT
ftr-1851	2464	4	purchased	purchase	VERB
ftr-1851	2464	5	options	option	NOUN
ftr-1851	2464	6	"	"	PUNCT
ftr-1851	2464	7	]	]	PUNCT
ftr-1851	2464	8	and	and	CCONJ
ftr-1851	2464	9	the	the	DET
ftr-1851	2464	10	receipt	receipt	NOUN
ftr-1851	2464	11	of	of	ADP
ftr-1851	2464	12	premiums	premium	NOUN
ftr-1851	2464	13	by	by	ADP
ftr-1851	2464	14	the	the	DET
ftr-1851	2464	15	taxpayer	taxpayer	NOUN
ftr-1851	2464	16	for	for	ADP
ftr-1851	2464	17	writing	write	VERB
ftr-1851	2464	18	offsetting	offset	VERB
ftr-1851	2464	19	options	option	NOUN
ftr-1851	2464	20	on	on	ADP
ftr-1851	2464	21	a	a	DET
ftr-1851	2464	22	different	different	ADJ
ftr-1851	2464	23	foreign	foreign	ADJ
ftr-1851	2464	24	currency	currency	NOUN
ftr-1851	2464	25	that	that	PRON
ftr-1851	2464	26	has	have	VERB
ftr-1851	2464	27	a	a	DET
ftr-1851	2464	28	very	very	ADV
ftr-1851	2464	29	high	high	ADJ
ftr-1851	2464	30	positive	positive	ADJ
ftr-1851	2464	31	correlation	correlation	NOUN
ftr-1851	2464	32	with	with	ADP
ftr-1851	2464	33	the	the	DET
ftr-1851	2464	34	first	first	ADJ
ftr-1851	2464	35	currency	currency	NOUN
ftr-1851	2464	36	,	,	PUNCT
ftr-1851	2464	37	but	but	CCONJ
ftr-1851	2464	38	which	which	PRON
ftr-1851	2464	39	is	be	AUX
ftr-1851	2464	40	not	not	PART
ftr-1851	2464	41	traded	trade	VERB
ftr-1851	2464	42	through	through	ADP
ftr-1851	2464	43	regulated	regulated	ADJ
ftr-1851	2464	44	futures	future	NOUN
ftr-1851	2464	45	contracts	contract	NOUN
ftr-1851	2464	46	(	(	PUNCT
ftr-1851	2464	47	which	which	PRON
ftr-1851	2464	48	are	be	AUX
ftr-1851	2464	49	not	not	PART
ftr-1851	2464	50	§	§	PROPN
ftr-1851	2464	51	1256	1256	NUM
ftr-1851	2464	52	contracts	contract	NOUN
ftr-1851	2464	53	)	)	PUNCT
ftr-1851	2465	1	[	[	X
ftr-1851	2465	2	the	the	DET
ftr-1851	2465	3	"	"	PUNCT
ftr-1851	2465	4	written	write	VERB
ftr-1851	2465	5	options	option	NOUN
ftr-1851	2465	6	"	"	PUNCT
ftr-1851	2465	7	]	]	PUNCT
ftr-1851	2465	8	.	.	PUNCT
ftr-1851	2466	1	the	the	DET
ftr-1851	2466	2	taxpayer	taxpayer	NOUN
ftr-1851	2466	3	assigns	assign	NOUN
ftr-1851	2466	4	to	to	ADP
ftr-1851	2466	5	a	a	DET
ftr-1851	2466	6	charity	charity	NOUN
ftr-1851	2466	7	both	both	DET
ftr-1851	2466	8	(	(	PUNCT
ftr-1851	2466	9	1	1	X
ftr-1851	2466	10	)	)	PUNCT
ftr-1851	2466	11	the	the	DET
ftr-1851	2466	12	purchased	purchase	VERB
ftr-1851	2466	13	option	option	NOUN
ftr-1851	2466	14	that	that	PRON
ftr-1851	2466	15	has	have	VERB
ftr-1851	2466	16	a	a	DET
ftr-1851	2466	17	loss	loss	NOUN
ftr-1851	2466	18	(	(	PUNCT
ftr-1851	2466	19	which	which	PRON
ftr-1851	2466	20	is	be	AUX
ftr-1851	2466	21	marked	mark	VERB
ftr-1851	2466	22	to	to	ADP
ftr-1851	2466	23	market	market	NOUN
ftr-1851	2466	24	when	when	SCONJ
ftr-1851	2466	25	it	it	PRON
ftr-1851	2466	26	is	be	AUX
ftr-1851	2466	27	assigned	assign	VERB
ftr-1851	2466	28	to	to	ADP
ftr-1851	2466	29	the	the	DET
ftr-1851	2466	30	charity	charity	NOUN
ftr-1851	2466	31	and	and	CCONJ
ftr-1851	2466	32	recognized	recognize	VERB
ftr-1851	2466	33	by	by	ADP
ftr-1851	2466	34	the	the	DET
ftr-1851	2466	35	taxpayer	taxpayer	NOUN
ftr-1851	2466	36	)	)	PUNCT
ftr-1851	2466	37	and	and	CCONJ
ftr-1851	2466	38	(	(	PUNCT
ftr-1851	2466	39	2	2	X
ftr-1851	2466	40	)	)	PUNCT
ftr-1851	2466	41	the	the	DET
ftr-1851	2466	42	offsetting	offset	VERB
ftr-1851	2466	43	written	write	VERB
ftr-1851	2466	44	option	option	NOUN
ftr-1851	2466	45	that	that	PRON
ftr-1851	2466	46	has	have	VERB
ftr-1851	2466	47	a	a	DET
ftr-1851	2466	48	gain	gain	NOUN
ftr-1851	2466	49	(	(	PUNCT
ftr-1851	2466	50	which	which	PRON
ftr-1851	2466	51	is	be	AUX
ftr-1851	2466	52	limited	limit	VERB
ftr-1851	2466	53	to	to	ADP
ftr-1851	2466	54	the	the	DET
ftr-1851	2466	55	premium	premium	NOUN
ftr-1851	2466	56	received	receive	VERB
ftr-1851	2466	57	for	for	ADP
ftr-1851	2466	58	the	the	DET
ftr-1851	2466	59	option	option	NOUN
ftr-1851	2466	60	,	,	PUNCT
ftr-1851	2466	61	and	and	CCONJ
ftr-1851	2466	62	which	which	PRON
ftr-1851	2466	63	the	the	DET
ftr-1851	2466	64	taxpayer	taxpayer	NOUN
ftr-1851	2466	65	does	do	AUX
ftr-1851	2466	66	not	not	PART
ftr-1851	2466	67	recognize	recognize	VERB
ftr-1851	2466	68	)	)	PUNCT
ftr-1851	2466	69	.	.	PUNCT
ftr-1851	2467	1	7	7	X
ftr-1851	2467	2	.	.	X
ftr-1851	2467	3	s	s	PART
ftr-1851	2467	4	corporation	corporation	NOUN
ftr-1851	2467	5	stock	stock	NOUN
ftr-1851	2467	6	owned	own	VERB
ftr-1851	2467	7	by	by	ADP
ftr-1851	2467	8	esops	esop	NOUN
ftr-1851	2467	9	that	that	PRON
ftr-1851	2467	10	fail	fail	VERB
ftr-1851	2467	11	to	to	PART
ftr-1851	2467	12	provide	provide	VERB
ftr-1851	2467	13	benefits	benefit	NOUN
ftr-1851	2467	14	to	to	ADP
ftr-1851	2467	15	rank	rank	NOUN
ftr-1851	2467	16	-	-	PUNCT
ftr-1851	2467	17	and	and	CCONJ
ftr-1851	2467	18	-	-	PUNCT
ftr-1851	2467	19	t'de	t'de	NOUN
ftr-1851	2467	20	employees	employee	NOUN
ftr-1851	2467	21	.	.	PUNCT
ftr-1851	2468	1	rev	rev	PROPN
ftr-1851	2468	2	.	.	PUNCT
ftr-1851	2469	1	rul	rul	PROPN
ftr-1851	2469	2	.	.	PUNCT
ftr-1851	2469	3	2003	2003	NUM
ftr-1851	2469	4	-	-	SYM
ftr-1851	2469	5	4	4	NUM
ftr-1851	2469	6	,	,	PUNCT
ftr-1851	2469	7	2004	2004	NUM
ftr-1851	2469	8	-	-	SYM
ftr-1851	2469	9	6	6	NUM
ftr-1851	2469	10	i.r.b	i.r.b	NOUN
ftr-1851	2469	11	.	.	PUNCT
ftr-1851	2470	1	414	414	NUM
ftr-1851	2470	2	(	(	PUNCT
ftr-1851	2470	3	1/23/04	1/23/04	NUM
ftr-1851	2470	4	)	)	PUNCT
ftr-1851	2470	5	.	.	PUNCT
ftr-1851	2471	1	ownership	ownership	NOUN
ftr-1851	2471	2	structures	structure	NOUN
ftr-1851	2471	3	of	of	ADP
ftr-1851	2471	4	s	s	NOUN
ftr-1851	2471	5	corporations	corporation	NOUN
ftr-1851	2471	6	designed	design	VERB
ftr-1851	2471	7	to	to	PART
ftr-1851	2471	8	allow	allow	VERB
ftr-1851	2471	9	taxpayers	taxpayer	NOUN
ftr-1851	2471	10	to	to	PART
ftr-1851	2471	11	take	take	VERB
ftr-1851	2471	12	advantage	advantage	NOUN
ftr-1851	2471	13	of	of	ADP
ftr-1851	2471	14	the	the	DET
ftr-1851	2471	15	tax	tax	NOUN
ftr-1851	2471	16	-	-	PUNCT
ftr-1851	2471	17	exempt	exempt	ADJ
ftr-1851	2471	18	status	status	NOUN
ftr-1851	2471	19	of	of	ADP
ftr-1851	2471	20	the	the	DET
ftr-1851	2471	21	s	s	PART
ftr-1851	2471	22	corporation	corporation	NOUN
ftr-1851	2471	23	that	that	PRON
ftr-1851	2471	24	results	result	VERB
ftr-1851	2471	25	from	from	ADP
ftr-1851	2471	26	the	the	DET
ftr-1851	2471	27	ownership	ownership	NOUN
ftr-1851	2471	28	of	of	ADP
ftr-1851	2471	29	its	its	PRON
ftr-1851	2471	30	outstanding	outstanding	ADJ
ftr-1851	2471	31	stock	stock	NOUN
ftr-1851	2471	32	by	by	ADP
ftr-1851	2471	33	the	the	DET
ftr-1851	2471	34	esop	esop	PROPN
ftr-1851	2471	35	but	but	CCONJ
ftr-1851	2471	36	which	which	PRON
ftr-1851	2471	37	result	result	VERB
ftr-1851	2471	38	in	in	ADP
ftr-1851	2471	39	the	the	DET
ftr-1851	2471	40	esop	esop	NOUN
ftr-1851	2471	41	not	not	PART
ftr-1851	2471	42	providing	provide	VERB
ftr-1851	2471	43	benefits	benefit	NOUN
ftr-1851	2471	44	to	to	ADP
ftr-1851	2471	45	rank	rank	NOUN
ftr-1851	2471	46	-	-	PUNCT
ftr-1851	2471	47	and	and	CCONJ
ftr-1851	2471	48	-	-	PUNCT
ftr-1851	2471	49	file	file	NOUN
ftr-1851	2471	50	employees	employee	NOUN
ftr-1851	2471	51	will	will	AUX
ftr-1851	2471	52	cause	cause	VERB
ftr-1851	2471	53	the	the	DET
ftr-1851	2471	54	s	s	PROPN
ftr-1851	2471	55	corporation	corporation	NOUN
ftr-1851	2471	56	income	income	NOUN
ftr-1851	2471	57	to	to	PART
ftr-1851	2471	58	be	be	AUX
ftr-1851	2471	59	taxed	tax	VERB
ftr-1851	2471	60	to	to	ADP
ftr-1851	2471	61	the	the	DET
ftr-1851	2471	62	person	person	NOUN
ftr-1851	2471	63	who	who	PRON
ftr-1851	2471	64	earned	earn	VERB
ftr-1851	2471	65	it	it	PRON
ftr-1851	2471	66	.	.	PUNCT
ftr-1851	2472	1	transactions	transaction	NOUN
ftr-1851	2472	2	that	that	PRON
ftr-1851	2472	3	are	be	AUX
ftr-1851	2472	4	the	the	DET
ftr-1851	2472	5	same	same	ADJ
ftr-1851	2472	6	or	or	CCONJ
ftr-1851	2472	7	substantially	substantially	ADV
ftr-1851	2472	8	similar	similar	ADJ
ftr-1851	2472	9	to	to	ADP
ftr-1851	2472	10	the	the	DET
ftr-1851	2472	11	following	following	ADJ
ftr-1851	2472	12	transaction	transaction	NOUN
ftr-1851	2472	13	are	be	AUX
ftr-1851	2472	14	identified	identify	VERB
ftr-1851	2472	15	as	as	ADP
ftr-1851	2472	16	"	"	PUNCT
ftr-1851	2472	17	listed	list	VERB
ftr-1851	2472	18	transactions	transaction	NOUN
ftr-1851	2472	19	.	.	PUNCT
ftr-1851	2472	20	"	"	PUNCT
ftr-1851	2473	1	these	these	PRON
ftr-1851	2473	2	are	be	AUX
ftr-1851	2473	3	transactions	transaction	NOUN
ftr-1851	2473	4	in	in	ADP
ftr-1851	2473	5	which	which	PRON
ftr-1851	2473	6	(	(	PUNCT
ftr-1851	2473	7	i	i	NOUN
ftr-1851	2473	8	)	)	PUNCT
ftr-1851	2473	9	at	at	ADP
ftr-1851	2473	10	least	least	ADJ
ftr-1851	2473	11	50	50	NUM
ftr-1851	2473	12	percent	percent	NOUN
ftr-1851	2473	13	of	of	ADP
ftr-1851	2473	14	the	the	DET
ftr-1851	2473	15	outstanding	outstanding	ADJ
ftr-1851	2473	16	shares	share	NOUN
ftr-1851	2473	17	of	of	ADP
ftr-1851	2473	18	an	an	DET
ftr-1851	2473	19	s	s	NOUN
ftr-1851	2473	20	corporation	corporation	NOUN
ftr-1851	2473	21	are	be	AUX
ftr-1851	2473	22	employer	employer	NOUN
ftr-1851	2473	23	securities	security	NOUN
ftr-1851	2473	24	held	hold	VERB
ftr-1851	2473	25	by	by	ADP
ftr-1851	2473	26	an	an	DET
ftr-1851	2473	27	esop	esop	PROPN
ftr-1851	2473	28	,	,	PUNCT
ftr-1851	2473	29	(	(	PUNCT
ftr-1851	2473	30	ii	ii	NOUN
ftr-1851	2473	31	)	)	PUNCT
ftr-1851	2473	32	the	the	DET
ftr-1851	2473	33	profits	profit	NOUN
ftr-1851	2473	34	of	of	ADP
ftr-1851	2473	35	the	the	DET
ftr-1851	2473	36	s	s	PROPN
ftr-1851	2473	37	corporation	corporation	NOUN
ftr-1851	2473	38	generated	generate	VERB
ftr-1851	2473	39	by	by	ADP
ftr-1851	2473	40	the	the	DET
ftr-1851	2473	41	business	business	NOUN
ftr-1851	2473	42	activities	activity	NOUN
ftr-1851	2473	43	of	of	ADP
ftr-1851	2473	44	a	a	DET
ftr-1851	2473	45	specific	specific	ADJ
ftr-1851	2473	46	individual	individual	NOUN
ftr-1851	2473	47	are	be	AUX
ftr-1851	2473	48	accumulated	accumulate	VERB
ftr-1851	2473	49	and	and	CCONJ
ftr-1851	2473	50	held	hold	VERB
ftr-1851	2473	51	for	for	ADP
ftr-1851	2473	52	the	the	DET
ftr-1851	2473	53	benefit	benefit	NOUN
ftr-1851	2473	54	of	of	ADP
ftr-1851	2473	55	that	that	DET
ftr-1851	2473	56	individual	individual	NOUN
ftr-1851	2473	57	in	in	ADP
ftr-1851	2473	58	a	a	DET
ftr-1851	2473	59	qsub	qsub	NOUN
ftr-1851	2473	60	or	or	CCONJ
ftr-1851	2473	61	similar	similar	ADJ
ftr-1851	2473	62	entity	entity	NOUN
ftr-1851	2473	63	,	,	PUNCT
ftr-1851	2473	64	(	(	PUNCT
ftr-1851	2473	65	iii	iii	X
ftr-1851	2473	66	)	)	PUNCT
ftr-1851	2473	67	these	these	DET
ftr-1851	2473	68	profits	profit	NOUN
ftr-1851	2473	69	are	be	AUX
ftr-1851	2473	70	not	not	PART
ftr-1851	2473	71	paid	pay	VERB
ftr-1851	2473	72	to	to	ADP
ftr-1851	2473	73	the	the	DET
ftr-1851	2473	74	individual	individual	NOUN
ftr-1851	2473	75	as	as	ADP
ftr-1851	2473	76	compensation	compensation	NOUN
ftr-1851	2473	77	within	within	ADP
ftr-1851	2473	78	2	2	NUM
ftr-1851	2473	79	-	-	SYM
ftr-1851	2473	80	1/2	1/2	NUM
ftr-1851	2473	81	months	month	NOUN
ftr-1851	2473	82	after	after	ADP
ftr-1851	2473	83	the	the	DET
ftr-1851	2473	84	end	end	NOUN
ftr-1851	2473	85	of	of	ADP
ftr-1851	2473	86	the	the	DET
ftr-1851	2473	87	year	year	NOUN
ftr-1851	2473	88	in	in	ADP
ftr-1851	2473	89	which	which	PRON
ftr-1851	2473	90	earned	earn	VERB
ftr-1851	2473	91	,	,	PUNCT
ftr-1851	2473	92	and	and	CCONJ
ftr-1851	2473	93	(	(	PUNCT
ftr-1851	2473	94	iv	iv	X
ftr-1851	2473	95	)	)	PUNCT
ftr-1851	2473	96	the	the	DET
ftr-1851	2473	97	individual	individual	NOUN
ftr-1851	2473	98	has	have	VERB
ftr-1851	2473	99	rights	right	NOUN
ftr-1851	2473	100	to	to	PART
ftr-1851	2473	101	acquire	acquire	VERB
ftr-1851	2473	102	shares	share	NOUN
ftr-1851	2473	103	of	of	ADP
ftr-1851	2473	104	stock	stock	NOUN
ftr-1851	2473	105	of	of	ADP
ftr-1851	2473	106	the	the	DET
ftr-1851	2473	107	qsub	qsub	PROPN
ftr-1851	2473	108	or	or	CCONJ
ftr-1851	2473	109	similar	similar	ADJ
ftr-1851	2473	110	entity	entity	NOUN
ftr-1851	2473	111	representing	represent	VERB
ftr-1851	2473	112	50	50	NUM
ftr-1851	2473	113	percent	percent	NOUN
ftr-1851	2473	114	or	or	CCONJ
ftr-1851	2473	115	more	more	ADJ
ftr-1851	2473	116	of	of	ADP
ftr-1851	2473	117	the	the	DET
ftr-1851	2473	118	fair	fair	ADJ
ftr-1851	2473	119	market	market	NOUN
ftr-1851	2473	120	value	value	NOUN
ftr-1851	2473	121	of	of	ADP
ftr-1851	2473	122	the	the	DET
ftr-1851	2473	123	stock	stock	NOUN
ftr-1851	2473	124	of	of	ADP
ftr-1851	2473	125	such	such	ADJ
ftr-1851	2473	126	qsub	qsub	NOUN
ftr-1851	2473	127	or	or	CCONJ
ftr-1851	2473	128	similar	similar	ADJ
ftr-1851	2473	129	entity	entity	NOUN
ftr-1851	2473	130	.	.	PUNCT
ftr-1851	2474	1	8	8	X
ftr-1851	2474	2	.	.	X
ftr-1851	2474	3	abusive	abusive	ADJ
ftr-1851	2474	4	roth	roth	PROPN
ftr-1851	2474	5	ira	ira	PROPN
ftr-1851	2474	6	transactions	transaction	NOUN
ftr-1851	2474	7	are	be	AUX
ftr-1851	2474	8	listed	list	VERB
ftr-1851	2474	9	transactions	transaction	NOUN
ftr-1851	2474	10	.	.	PUNCT
ftr-1851	2475	1	notice	notice	VERB
ftr-1851	2475	2	2004	2004	NUM
ftr-1851	2475	3	-	-	SYM
ftr-1851	2475	4	8	8	NUM
ftr-1851	2475	5	,	,	PUNCT
ftr-1851	2475	6	2004	2004	NUM
ftr-1851	2475	7	-	-	SYM
ftr-1851	2475	8	4	4	NUM
ftr-1851	2475	9	i.r.b	i.r.b	NOUN
ftr-1851	2475	10	.	.	PUNCT
ftr-1851	2476	1	333	333	NUM
ftr-1851	2476	2	(	(	PUNCT
ftr-1851	2476	3	12/31/03	12/31/03	PROPN
ftr-1851	2476	4	)	)	PUNCT
ftr-1851	2476	5	.	.	PUNCT
ftr-1851	2477	1	in	in	ADP
ftr-1851	2477	2	these	these	DET
ftr-1851	2477	3	transactions	transaction	NOUN
ftr-1851	2477	4	a	a	DET
ftr-1851	2477	5	taxpayer	taxpayer	NOUN
ftr-1851	2477	6	who	who	PRON
ftr-1851	2477	7	owns	own	VERB
ftr-1851	2477	8	a	a	DET
ftr-1851	2477	9	pre	pre	ADJ
ftr-1851	2477	10	-	-	ADJ
ftr-1851	2477	11	existing	exist	VERB
ftr-1851	2477	12	business	business	NOUN
ftr-1851	2477	13	sells	sell	VERB
ftr-1851	2477	14	property	property	NOUN
ftr-1851	2477	15	from	from	ADP
ftr-1851	2477	16	the	the	DET
ftr-1851	2477	17	business	business	NOUN
ftr-1851	2477	18	,	,	PUNCT
ftr-1851	2477	19	such	such	ADJ
ftr-1851	2477	20	as	as	ADP
ftr-1851	2477	21	accounts	account	NOUN
ftr-1851	2477	22	receivable	receivable	ADJ
ftr-1851	2477	23	,	,	PUNCT
ftr-1851	2477	24	for	for	ADP
ftr-1851	2477	25	less	less	ADJ
ftr-1851	2477	26	than	than	ADP
ftr-1851	2477	27	fair	fair	ADJ
ftr-1851	2477	28	market	market	NOUN
ftr-1851	2477	29	value	value	NOUN
ftr-1851	2477	30	to	to	ADP
ftr-1851	2477	31	a	a	DET
ftr-1851	2477	32	corporation	corporation	NOUN
ftr-1851	2477	33	owned	own	VERB
ftr-1851	2477	34	by	by	ADP
ftr-1851	2477	35	taxpayer	taxpayer	PROPN
ftr-1851	2477	36	's	's	PART
ftr-1851	2477	37	roth	roth	PROPN
ftr-1851	2477	38	ira	ira	PROPN
ftr-1851	2477	39	.	.	PUNCT
ftr-1851	2478	1	the	the	DET
ftr-1851	2478	2	notice	notice	NOUN
ftr-1851	2478	3	applies	apply	VERB
ftr-1851	2478	4	to	to	ADP
ftr-1851	2478	5	any	any	DET
ftr-1851	2478	6	arrangement	arrangement	NOUN
ftr-1851	2478	7	between	between	ADP
ftr-1851	2478	8	the	the	DET
ftr-1851	2478	9	roth	roth	PROPN
ftr-1851	2478	10	ira	ira	PROPN
ftr-1851	2478	11	and	and	CCONJ
ftr-1851	2478	12	the	the	DET
ftr-1851	2478	13	taxpayer	taxpayer	NOUN
ftr-1851	2478	14	that	that	PRON
ftr-1851	2478	15	has	have	VERB
ftr-1851	2478	16	the	the	DET
ftr-1851	2478	17	effect	effect	NOUN
ftr-1851	2478	18	of	of	ADP
ftr-1851	2478	19	transferring	transfer	VERB
ftr-1851	2478	20	value	value	NOUN
ftr-1851	2478	21	to	to	ADP
ftr-1851	2478	22	the	the	DET
ftr-1851	2478	23	corporation	corporation	NOUN
ftr-1851	2478	24	owned	own	VERB
ftr-1851	2478	25	by	by	ADP
ftr-1851	2478	26	the	the	DET
ftr-1851	2478	27	[	[	X
ftr-1851	2478	28	vol6	vol6	PROPN
ftr-1851	2478	29	:	:	PUNCT
ftr-1851	2478	30	si	si	PROPN
ftr-1851	2478	31	recent	recent	ADJ
ftr-1851	2478	32	developments	development	NOUN
ftr-1851	2478	33	in	in	ADP
ftr-1851	2478	34	federal	federal	ADJ
ftr-1851	2478	35	income	income	NOUN
ftr-1851	2478	36	taxation	taxation	PROPN
ftr-1851	2478	37	roth	roth	PROPN
ftr-1851	2478	38	ira	ira	PROPN
ftr-1851	2478	39	that	that	PRON
ftr-1851	2478	40	is	be	AUX
ftr-1851	2478	41	comparable	comparable	ADJ
ftr-1851	2478	42	to	to	ADP
ftr-1851	2478	43	a	a	DET
ftr-1851	2478	44	contribution	contribution	NOUN
ftr-1851	2478	45	to	to	ADP
ftr-1851	2478	46	the	the	DET
ftr-1851	2478	47	roth	roth	PROPN
ftr-1851	2478	48	ira	ira	PROPN
ftr-1851	2478	49	that	that	PRON
ftr-1851	2478	50	exceeds	exceed	VERB
ftr-1851	2478	51	the	the	DET
ftr-1851	2478	52	statutory	statutory	ADJ
ftr-1851	2478	53	limits	limit	NOUN
ftr-1851	2478	54	on	on	ADP
ftr-1851	2478	55	such	such	ADJ
ftr-1851	2478	56	contributions	contribution	NOUN
ftr-1851	2478	57	contained	contain	VERB
ftr-1851	2478	58	in	in	ADP
ftr-1851	2478	59	§	§	PROPN
ftr-1851	2478	60	408a	408a	PROPN
ftr-1851	2478	61	.	.	PUNCT
ftr-1851	2479	1	9	9	NUM
ftr-1851	2479	2	.	.	NOUN
ftr-1851	2479	3	silo	silo	NOUN
ftr-1851	2479	4	transactions	transaction	NOUN
ftr-1851	2479	5	.	.	PUNCT
ftr-1851	2480	1	interestingly	interestingly	ADV
ftr-1851	2480	2	enough	enough	ADV
ftr-1851	2480	3	,	,	PUNCT
ftr-1851	2480	4	sale	sale	NOUN
ftr-1851	2480	5	-	-	PUNCT
ftr-1851	2480	6	in	in	NOUN
ftr-1851	2480	7	,	,	PUNCT
ftr-1851	2480	8	lease	lease	NOUN
ftr-1851	2480	9	-	-	PUNCT
ftr-1851	2480	10	out	out	NOUN
ftr-1851	2480	11	(	(	PUNCT
ftr-1851	2480	12	silo	silo	NOUN
ftr-1851	2480	13	)	)	PUNCT
ftr-1851	2480	14	deals	deal	NOUN
ftr-1851	2480	15	[	[	X
ftr-1851	2480	16	under	under	ADP
ftr-1851	2480	17	which	which	PRON
ftr-1851	2480	18	a	a	DET
ftr-1851	2480	19	tax	tax	NOUN
ftr-1851	2480	20	-	-	PUNCT
ftr-1851	2480	21	exempt	exempt	ADJ
ftr-1851	2480	22	or	or	CCONJ
ftr-1851	2480	23	foreign	foreign	ADJ
ftr-1851	2480	24	entity	entity	NOUN
ftr-1851	2480	25	sells	sell	VERB
ftr-1851	2480	26	property	property	NOUN
ftr-1851	2480	27	to	to	ADP
ftr-1851	2480	28	the	the	DET
ftr-1851	2480	29	taxpayer	taxpayer	NOUN
ftr-1851	2480	30	and	and	CCONJ
ftr-1851	2480	31	leases	lease	VERB
ftr-1851	2480	32	it	it	PRON
ftr-1851	2480	33	back	back	ADP
ftr-1851	2480	34	,	,	PUNCT
ftr-1851	2480	35	with	with	ADP
ftr-1851	2480	36	the	the	DET
ftr-1851	2480	37	lessee	lessee	NOUN
ftr-1851	2480	38	depositing	deposit	VERB
ftr-1851	2480	39	collateral	collateral	NOUN
ftr-1851	2480	40	in	in	ADP
ftr-1851	2480	41	defeasance	defeasance	NOUN
ftr-1851	2480	42	of	of	ADP
ftr-1851	2480	43	its	its	PRON
ftr-1851	2480	44	obligation	obligation	NOUN
ftr-1851	2480	45	]	]	PUNCT
ftr-1851	2480	46	were	be	AUX
ftr-1851	2480	47	not	not	PART
ftr-1851	2480	48	made	make	VERB
ftr-1851	2480	49	"	"	PUNCT
ftr-1851	2480	50	listed	list	VERB
ftr-1851	2480	51	transactions	transaction	NOUN
ftr-1851	2480	52	,	,	PUNCT
ftr-1851	2480	53	"	"	PUNCT
ftr-1851	2480	54	although	although	SCONJ
ftr-1851	2480	55	president	president	PROPN
ftr-1851	2480	56	bush	bush	PROPN
ftr-1851	2480	57	's	's	PART
ftr-1851	2480	58	budget	budget	NOUN
ftr-1851	2480	59	proposal	proposal	NOUN
ftr-1851	2480	60	seeks	seek	VERB
ftr-1851	2480	61	a	a	DET
ftr-1851	2480	62	legislative	legislative	ADJ
ftr-1851	2480	63	remedy	remedy	NOUN
ftr-1851	2480	64	for	for	ADP
ftr-1851	2480	65	this	this	DET
ftr-1851	2480	66	widespread	widespread	ADJ
ftr-1851	2480	67	perceived	perceive	VERB
ftr-1851	2480	68	abuse	abuse	NOUN
ftr-1851	2480	69	.	.	PUNCT
ftr-1851	2481	1	2004	2004	NUM
ftr-1851	2481	2	tnt	tnt	PROPN
ftr-1851	2481	3	19	19	NUM
ftr-1851	2481	4	-	-	SYM
ftr-1851	2481	5	3	3	NUM
ftr-1851	2481	6	.	.	NOUN
ftr-1851	2481	7	10	10	NUM
ftr-1851	2481	8	.	.	PUNCT
ftr-1851	2482	1	see	see	VERB
ftr-1851	2482	2	i.d	i.d	PROPN
ftr-1851	2482	3	.	.	PROPN
ftr-1851	2482	4	,	,	PUNCT
ftr-1851	2482	5	above	above	ADV
ftr-1851	2482	6	,	,	PUNCT
ftr-1851	2482	7	for	for	ADP
ftr-1851	2482	8	a	a	DET
ftr-1851	2482	9	"	"	PUNCT
ftr-1851	2482	10	listed	list	VERB
ftr-1851	2482	11	transaction	transaction	NOUN
ftr-1851	2482	12	"	"	PUNCT
ftr-1851	2482	13	relating	relate	VERB
ftr-1851	2482	14	to	to	ADP
ftr-1851	2482	15	contested	contest	VERB
ftr-1851	2482	16	liability	liability	NOUN
ftr-1851	2482	17	trusts	trust	NOUN
ftr-1851	2482	18	and	and	CCONJ
ftr-1851	2482	19	vii.d	vii.d	PROPN
ftr-1851	2482	20	.	.	PROPN
ftr-1851	2482	21	,	,	PUNCT
ftr-1851	2482	22	below	below	ADV
ftr-1851	2482	23	,	,	PUNCT
ftr-1851	2482	24	for	for	ADP
ftr-1851	2482	25	additional	additional	ADJ
ftr-1851	2482	26	"	"	PUNCT
ftr-1851	2482	27	listed	list	VERB
ftr-1851	2482	28	transactions	transaction	NOUN
ftr-1851	2482	29	"	"	PUNCT
ftr-1851	2482	30	aimed	aim	VERB
ftr-1851	2482	31	at	at	ADP
ftr-1851	2482	32	individuals	individual	NOUN
ftr-1851	2482	33	.	.	PUNCT
ftr-1851	2483	1	c.	c.	PROPN
ftr-1851	2483	2	disclosure	disclosure	PROPN
ftr-1851	2483	3	and	and	CCONJ
ftr-1851	2483	4	settlement	settlement	NOUN
ftr-1851	2483	5	1	1	NUM
ftr-1851	2483	6	.	.	PUNCT
ftr-1851	2483	7	june	june	PROPN
ftr-1851	2483	8	2002	2002	NUM
ftr-1851	2483	9	temporary	temporary	ADJ
ftr-1851	2483	10	and	and	CCONJ
ftr-1851	2483	11	proposed	proposed	ADJ
ftr-1851	2483	12	regulations	regulation	NOUN
ftr-1851	2483	13	.	.	PUNCT
ftr-1851	2484	1	t.d	t.d	PROPN
ftr-1851	2484	2	.	.	PROPN
ftr-1851	2484	3	9000	9000	NUM
ftr-1851	2484	4	,	,	PUNCT
ftr-1851	2484	5	modification	modification	NOUN
ftr-1851	2484	6	of	of	ADP
ftr-1851	2484	7	tax	tax	NOUN
ftr-1851	2484	8	shelter	shelter	NOUN
ftr-1851	2484	9	rules	rule	NOUN
ftr-1851	2484	10	111	111	NUM
ftr-1851	2484	11	,	,	PUNCT
ftr-1851	2484	12	67	67	NUM
ftr-1851	2484	13	f.r	f.r	NOUN
ftr-1851	2484	14	.	.	PROPN
ftr-1851	2484	15	41324	41324	NUM
ftr-1851	2484	16	and	and	CCONJ
ftr-1851	2484	17	reg-1	reg-1	NUM
ftr-1851	2484	18	10311	10311	NUM
ftr-1851	2484	19	-	-	SYM
ftr-1851	2484	20	92,67	92,67	NOUN
ftr-1851	2484	21	f.r	f.r	PROPN
ftr-1851	2484	22	.	.	PROPN
ftr-1851	2484	23	41324	41324	NUM
ftr-1851	2484	24	and	and	CCONJ
ftr-1851	2484	25	41362	41362	NUM
ftr-1851	2484	26	(	(	PUNCT
ftr-1851	2484	27	6/18/02	6/18/02	NUM
ftr-1851	2484	28	)	)	PUNCT
ftr-1851	2484	29	.	.	PUNCT
ftr-1851	2485	1	these	these	DET
ftr-1851	2485	2	temporary	temporary	ADJ
ftr-1851	2485	3	and	and	CCONJ
ftr-1851	2485	4	proposed	propose	VERB
ftr-1851	2485	5	regulations	regulation	NOUN
ftr-1851	2485	6	modify	modify	VERB
ftr-1851	2485	7	the	the	DET
ftr-1851	2485	8	disclosure	disclosure	NOUN
ftr-1851	2485	9	,	,	PUNCT
ftr-1851	2485	10	registration	registration	NOUN
ftr-1851	2485	11	and	and	CCONJ
ftr-1851	2485	12	list	list	NOUN
ftr-1851	2485	13	maintenance	maintenance	NOUN
ftr-1851	2485	14	rules	rule	NOUN
ftr-1851	2485	15	under	under	ADP
ftr-1851	2485	16	§	§	PROPN
ftr-1851	2485	17	§	§	PROPN
ftr-1851	2485	18	6011	6011	NUM
ftr-1851	2485	19	(	(	PUNCT
ftr-1851	2485	20	a	a	X
ftr-1851	2485	21	)	)	PUNCT
ftr-1851	2485	22	,	,	PUNCT
ftr-1851	2485	23	6111	6111	NUM
ftr-1851	2485	24	(	(	PUNCT
ftr-1851	2485	25	d	d	NOUN
ftr-1851	2485	26	)	)	PUNCT
ftr-1851	2485	27	and	and	CCONJ
ftr-1851	2485	28	6112	6112	NUM
ftr-1851	2485	29	with	with	ADP
ftr-1851	2485	30	respect	respect	NOUN
ftr-1851	2485	31	to	to	ADP
ftr-1851	2485	32	tax	tax	NOUN
ftr-1851	2485	33	shelters	shelter	NOUN
ftr-1851	2485	34	.	.	PUNCT
ftr-1851	2486	1	*	*	PUNCT
ftr-1851	2486	2	the	the	DET
ftr-1851	2486	3	new	new	ADJ
ftr-1851	2486	4	regulations	regulation	NOUN
ftr-1851	2486	5	extend	extend	VERB
ftr-1851	2486	6	the	the	DET
ftr-1851	2486	7	requirement	requirement	NOUN
ftr-1851	2486	8	to	to	PART
ftr-1851	2486	9	disclose	disclose	VERB
ftr-1851	2486	10	listed	list	VERB
ftr-1851	2486	11	and	and	CCONJ
ftr-1851	2486	12	other	other	ADJ
ftr-1851	2486	13	reportable	reportable	ADJ
ftr-1851	2486	14	transactions	transaction	NOUN
ftr-1851	2486	15	under	under	ADP
ftr-1851	2486	16	reg	reg	NOUN
ftr-1851	2486	17	.	.	PUNCT
ftr-1851	2487	1	§	§	PROPN
ftr-1851	2487	2	1.6011	1.6011	NUM
ftr-1851	2487	3	-	-	SYM
ftr-1851	2487	4	4	4	NUM
ftr-1851	2487	5	t	t	NOUN
ftr-1851	2487	6	to	to	ADP
ftr-1851	2487	7	individuals	individual	NOUN
ftr-1851	2487	8	,	,	PUNCT
ftr-1851	2487	9	trusts	trust	NOUN
ftr-1851	2487	10	,	,	PUNCT
ftr-1851	2487	11	partnerships	partnership	NOUN
ftr-1851	2487	12	,	,	PUNCT
ftr-1851	2487	13	and	and	CCONJ
ftr-1851	2487	14	s	s	VERB
ftr-1851	2487	15	corporations	corporation	NOUN
ftr-1851	2487	16	that	that	PRON
ftr-1851	2487	17	participate	participate	VERB
ftr-1851	2487	18	,	,	PUNCT
ftr-1851	2487	19	directly	directly	ADV
ftr-1851	2487	20	or	or	CCONJ
ftr-1851	2487	21	indirectly	indirectly	ADV
ftr-1851	2487	22	,	,	PUNCT
ftr-1851	2487	23	in	in	ADP
ftr-1851	2487	24	listed	list	VERB
ftr-1851	2487	25	transactions	transaction	NOUN
ftr-1851	2487	26	.	.	PUNCT
ftr-1851	2488	1	further	far	ADV
ftr-1851	2488	2	,	,	PUNCT
ftr-1851	2488	3	they	they	PRON
ftr-1851	2488	4	clarify	clarify	VERB
ftr-1851	2488	5	indirect	indirect	ADJ
ftr-1851	2488	6	participation	participation	NOUN
ftr-1851	2488	7	in	in	ADP
ftr-1851	2488	8	a	a	DET
ftr-1851	2488	9	reportable	reportable	ADJ
ftr-1851	2488	10	transaction	transaction	NOUN
ftr-1851	2488	11	.	.	PUNCT
ftr-1851	2489	1	a	a	DET
ftr-1851	2489	2	taxpayer	taxpayer	NOUN
ftr-1851	2489	3	indirectly	indirectly	ADV
ftr-1851	2489	4	participates	participate	VERB
ftr-1851	2489	5	in	in	ADP
ftr-1851	2489	6	a	a	DET
ftr-1851	2489	7	reportable	reportable	ADJ
ftr-1851	2489	8	transaction	transaction	NOUN
ftr-1851	2489	9	if	if	SCONJ
ftr-1851	2489	10	the	the	DET
ftr-1851	2489	11	taxpayer	taxpayer	NOUN
ftr-1851	2489	12	knows	know	VERB
ftr-1851	2489	13	or	or	CCONJ
ftr-1851	2489	14	has	have	VERB
ftr-1851	2489	15	reason	reason	NOUN
ftr-1851	2489	16	to	to	PART
ftr-1851	2489	17	know	know	VERB
ftr-1851	2489	18	that	that	SCONJ
ftr-1851	2489	19	the	the	DET
ftr-1851	2489	20	tax	tax	NOUN
ftr-1851	2489	21	benefits	benefit	NOUN
ftr-1851	2489	22	claimed	claim	VERB
ftr-1851	2489	23	from	from	ADP
ftr-1851	2489	24	the	the	DET
ftr-1851	2489	25	transaction	transaction	NOUN
ftr-1851	2489	26	are	be	AUX
ftr-1851	2489	27	derived	derive	VERB
ftr-1851	2489	28	from	from	ADP
ftr-1851	2489	29	a	a	DET
ftr-1851	2489	30	reportable	reportable	ADJ
ftr-1851	2489	31	transaction	transaction	NOUN
ftr-1851	2489	32	.	.	PUNCT
ftr-1851	2490	1	*	*	PUNCT
ftr-1851	2490	2	the	the	DET
ftr-1851	2490	3	irs	irs	PROPN
ftr-1851	2490	4	notes	note	VERB
ftr-1851	2490	5	that	that	SCONJ
ftr-1851	2490	6	some	some	DET
ftr-1851	2490	7	taxpayers	taxpayer	NOUN
ftr-1851	2490	8	and	and	CCONJ
ftr-1851	2490	9	promoters	promoter	NOUN
ftr-1851	2490	10	have	have	AUX
ftr-1851	2490	11	applied	apply	VERB
ftr-1851	2490	12	the	the	DET
ftr-1851	2490	13	"	"	PUNCT
ftr-1851	2490	14	substantially	substantially	ADV
ftr-1851	2490	15	similar	similar	ADJ
ftr-1851	2490	16	"	"	PUNCT
ftr-1851	2490	17	standard	standard	NOUN
ftr-1851	2490	18	in	in	ADP
ftr-1851	2490	19	reg	reg	NOUN
ftr-1851	2490	20	.	.	PUNCT
ftr-1851	2491	1	§	§	PROPN
ftr-1851	2491	2	§	§	PROPN
ftr-1851	2491	3	1.6011	1.6011	NUM
ftr-1851	2491	4	-	-	SYM
ftr-1851	2491	5	4	4	NUM
ftr-1851	2491	6	t	t	NOUN
ftr-1851	2491	7	and	and	CCONJ
ftr-1851	2491	8	301.6111	301.6111	NUM
ftr-1851	2491	9	-	-	SYM
ftr-1851	2491	10	2	2	NUM
ftr-1851	2491	11	t	t	NOUN
ftr-1851	2491	12	in	in	ADP
ftr-1851	2491	13	an	an	DET
ftr-1851	2491	14	overly	overly	ADV
ftr-1851	2491	15	narrow	narrow	ADJ
ftr-1851	2491	16	manner	manner	NOUN
ftr-1851	2491	17	to	to	PART
ftr-1851	2491	18	avoid	avoid	VERB
ftr-1851	2491	19	disclosure	disclosure	NOUN
ftr-1851	2491	20	,	,	PUNCT
ftr-1851	2491	21	and	and	CCONJ
ftr-1851	2491	22	the	the	DET
ftr-1851	2491	23	regulations	regulation	NOUN
ftr-1851	2491	24	to	to	PART
ftr-1851	2491	25	clarify	clarify	VERB
ftr-1851	2491	26	that	that	SCONJ
ftr-1851	2491	27	the	the	DET
ftr-1851	2491	28	term	term	NOUN
ftr-1851	2491	29	"	"	PUNCT
ftr-1851	2491	30	substantially	substantially	ADV
ftr-1851	2491	31	similar	similar	ADJ
ftr-1851	2491	32	"	"	PUNCT
ftr-1851	2491	33	includes	include	VERB
ftr-1851	2491	34	any	any	DET
ftr-1851	2491	35	transaction	transaction	NOUN
ftr-1851	2491	36	that	that	PRON
ftr-1851	2491	37	is	be	AUX
ftr-1851	2491	38	expected	expect	VERB
ftr-1851	2491	39	to	to	PART
ftr-1851	2491	40	obtain	obtain	VERB
ftr-1851	2491	41	the	the	DET
ftr-1851	2491	42	same	same	ADJ
ftr-1851	2491	43	or	or	CCONJ
ftr-1851	2491	44	similar	similar	ADJ
ftr-1851	2491	45	types	type	NOUN
ftr-1851	2491	46	of	of	ADP
ftr-1851	2491	47	tax	tax	NOUN
ftr-1851	2491	48	benefits	benefit	NOUN
ftr-1851	2491	49	and	and	CCONJ
ftr-1851	2491	50	that	that	PRON
ftr-1851	2491	51	is	be	AUX
ftr-1851	2491	52	either	either	CCONJ
ftr-1851	2491	53	factually	factually	ADV
ftr-1851	2491	54	similar	similar	ADJ
ftr-1851	2491	55	or	or	CCONJ
ftr-1851	2491	56	based	base	VERB
ftr-1851	2491	57	on	on	ADP
ftr-1851	2491	58	the	the	DET
ftr-1851	2491	59	same	same	ADJ
ftr-1851	2491	60	or	or	CCONJ
ftr-1851	2491	61	similar	similar	ADJ
ftr-1851	2491	62	tax	tax	NOUN
ftr-1851	2491	63	strategy	strategy	NOUN
ftr-1851	2491	64	.	.	PUNCT
ftr-1851	2492	1	further	far	ADV
ftr-1851	2492	2	,	,	PUNCT
ftr-1851	2492	3	the	the	DET
ftr-1851	2492	4	term	term	NOUN
ftr-1851	2492	5	"	"	PUNCT
ftr-1851	2492	6	substantially	substantially	ADV
ftr-1851	2492	7	similar	similar	ADJ
ftr-1851	2492	8	"	"	PUNCT
ftr-1851	2492	9	must	must	AUX
ftr-1851	2492	10	be	be	AUX
ftr-1851	2492	11	broadly	broadly	ADV
ftr-1851	2492	12	construed	construe	VERB
ftr-1851	2492	13	in	in	ADP
ftr-1851	2492	14	favor	favor	NOUN
ftr-1851	2492	15	of	of	ADP
ftr-1851	2492	16	disclosure	disclosure	NOUN
ftr-1851	2492	17	.	.	PUNCT
ftr-1851	2493	1	a.	a.	NOUN
ftr-1851	2493	2	additional	additional	ADJ
ftr-1851	2493	3	guidance	guidance	NOUN
ftr-1851	2493	4	in	in	ADP
ftr-1851	2493	5	october	october	PROPN
ftr-1851	2493	6	2002	2002	NUM
ftr-1851	2493	7	.	.	PUNCT
ftr-1851	2494	1	t.d	t.d	PROPN
ftr-1851	2494	2	.	.	PROPN
ftr-1851	2494	3	9017	9017	NUM
ftr-1851	2494	4	,	,	PUNCT
ftr-1851	2494	5	tax	tax	NOUN
ftr-1851	2494	6	shelter	shelter	NOUN
ftr-1851	2494	7	disclosure	disclosure	NOUN
ftr-1851	2494	8	statements	statement	NOUN
ftr-1851	2494	9	,	,	PUNCT
ftr-1851	2494	10	67	67	NUM
ftr-1851	2494	11	f.r	f.r	NOUN
ftr-1851	2494	12	.	.	PROPN
ftr-1851	2494	13	64799	64799	NUM
ftr-1851	2494	14	,	,	PUNCT
ftr-1851	2494	15	and	and	CCONJ
ftr-1851	2494	16	reg-103735	reg-103735	NOUN
ftr-1851	2494	17	-	-	PUNCT
ftr-1851	2494	18	00	00	NUM
ftr-1851	2494	19	,	,	PUNCT
ftr-1851	2494	20	tax	tax	NOUN
ftr-1851	2494	21	shelter	shelter	NOUN
ftr-1851	2494	22	disclosure	disclosure	NOUN
ftr-1851	2494	23	statements	statement	NOUN
ftr-1851	2494	24	,	,	PUNCT
ftr-1851	2494	25	67	67	NUM
ftr-1851	2494	26	f.r	f.r	NOUN
ftr-1851	2494	27	.	.	PROPN
ftr-1851	2494	28	64840	64840	NUM
ftr-1851	2494	29	(	(	PUNCT
ftr-1851	2494	30	10/22/02	10/22/02	PROPN
ftr-1851	2494	31	)	)	PUNCT
ftr-1851	2494	32	.	.	PUNCT
ftr-1851	2495	1	the	the	DET
ftr-1851	2495	2	irs	irs	PROPN
ftr-1851	2495	3	has	have	AUX
ftr-1851	2495	4	promulgated	promulgate	VERB
ftr-1851	2495	5	temporary	temporary	ADJ
ftr-1851	2495	6	and	and	CCONJ
ftr-1851	2495	7	proposed	propose	VERB
ftr-1851	2495	8	regulations	regulation	NOUN
ftr-1851	2495	9	to	to	PART
ftr-1851	2495	10	provide	provide	VERB
ftr-1851	2495	11	additional	additional	ADJ
ftr-1851	2495	12	guidance	guidance	NOUN
ftr-1851	2495	13	needed	need	VERB
ftr-1851	2495	14	to	to	PART
ftr-1851	2495	15	comply	comply	VERB
ftr-1851	2495	16	with	with	ADP
ftr-1851	2495	17	the	the	DET
ftr-1851	2495	18	§	§	PROPN
ftr-1851	2495	19	6011(a	6011(a	NOUN
ftr-1851	2495	20	)	)	PUNCT
ftr-1851	2495	21	disclosure	disclosure	NOUN
ftr-1851	2495	22	rules	rule	NOUN
ftr-1851	2495	23	.	.	PUNCT
ftr-1851	2496	1	the	the	DET
ftr-1851	2496	2	regulations	regulation	NOUN
ftr-1851	2496	3	cover	cover	VERB
ftr-1851	2496	4	tax	tax	NOUN
ftr-1851	2496	5	shelter	shelter	NOUN
ftr-1851	2496	6	transactions	transaction	NOUN
ftr-1851	2496	7	involving	involve	VERB
ftr-1851	2496	8	income	income	NOUN
ftr-1851	2496	9	,	,	PUNCT
ftr-1851	2496	10	estate	estate	NOUN
ftr-1851	2496	11	,	,	PUNCT
ftr-1851	2496	12	gift	gift	NOUN
ftr-1851	2496	13	,	,	PUNCT
ftr-1851	2496	14	employment	employment	NOUN
ftr-1851	2496	15	,	,	PUNCT
ftr-1851	2496	16	or	or	CCONJ
ftr-1851	2496	17	exempt	exempt	ADJ
ftr-1851	2496	18	organizations	organization	NOUN
ftr-1851	2496	19	excise	excise	VERB
ftr-1851	2496	20	taxes	taxis	NOUN
ftr-1851	2496	21	.	.	PUNCT
ftr-1851	2497	1	they	they	PRON
ftr-1851	2497	2	revise	revise	VERB
ftr-1851	2497	3	the	the	DET
ftr-1851	2497	4	categories	category	NOUN
ftr-1851	2497	5	of	of	ADP
ftr-1851	2497	6	transactions	transaction	NOUN
ftr-1851	2497	7	that	that	PRON
ftr-1851	2497	8	must	must	AUX
ftr-1851	2497	9	be	be	AUX
ftr-1851	2497	10	disclosed	disclose	VERB
ftr-1851	2497	11	on	on	ADP
ftr-1851	2497	12	returns	return	NOUN
ftr-1851	2497	13	:	:	PUNCT
ftr-1851	2497	14	(	(	PUNCT
ftr-1851	2497	15	1	1	X
ftr-1851	2497	16	)	)	PUNCT
ftr-1851	2497	17	listed	list	VERB
ftr-1851	2497	18	transactions	transaction	NOUN
ftr-1851	2497	19	;	;	PUNCT
ftr-1851	2497	20	(	(	PUNCT
ftr-1851	2497	21	2	2	X
ftr-1851	2497	22	)	)	PUNCT
ftr-1851	2497	23	confidential	confidential	ADJ
ftr-1851	2497	24	transactions	transaction	NOUN
ftr-1851	2497	25	;	;	PUNCT
ftr-1851	2497	26	(	(	PUNCT
ftr-1851	2497	27	3	3	X
ftr-1851	2497	28	)	)	PUNCT
ftr-1851	2497	29	transactions	transaction	NOUN
ftr-1851	2497	30	with	with	ADP
ftr-1851	2497	31	contractual	contractual	ADJ
ftr-1851	2497	32	protection	protection	NOUN
ftr-1851	2497	33	;	;	PUNCT
ftr-1851	2497	34	(	(	PUNCT
ftr-1851	2497	35	4	4	X
ftr-1851	2497	36	)	)	PUNCT
ftr-1851	2497	37	loss	loss	NOUN
ftr-1851	2497	38	transactions	transaction	NOUN
ftr-1851	2497	39	above	above	ADP
ftr-1851	2497	40	stated	state	VERB
ftr-1851	2497	41	thresholds	threshold	NOUN
ftr-1851	2497	42	;	;	PUNCT
ftr-1851	2497	43	(	(	PUNCT
ftr-1851	2497	44	5	5	X
ftr-1851	2497	45	)	)	PUNCT
ftr-1851	2497	46	transactions	transaction	NOUN
ftr-1851	2497	47	with	with	ADP
ftr-1851	2497	48	a	a	DET
ftr-1851	2497	49	significant	significant	ADJ
ftr-1851	2497	50	book	book	NOUN
ftr-1851	2497	51	-	-	PUNCT
ftr-1851	2497	52	tax	tax	NOUN
ftr-1851	2497	53	difference	difference	NOUN
ftr-1851	2497	54	;	;	PUNCT
ftr-1851	2497	55	and	and	CCONJ
ftr-1851	2497	56	(	(	PUNCT
ftr-1851	2497	57	6	6	NUM
ftr-1851	2497	58	)	)	PUNCT
ftr-1851	2497	59	transactions	transaction	NOUN
ftr-1851	2497	60	involving	involve	VERB
ftr-1851	2497	61	a	a	DET
ftr-1851	2497	62	less	less	ADJ
ftr-1851	2497	63	-	-	PUNCT
ftr-1851	2497	64	than45	than45	NOUN
ftr-1851	2497	65	-	-	PUNCT
ftr-1851	2497	66	day	day	NOUN
ftr-1851	2497	67	holding	hold	VERB
ftr-1851	2497	68	period	period	NOUN
ftr-1851	2497	69	that	that	PRON
ftr-1851	2497	70	result	result	VERB
ftr-1851	2497	71	in	in	ADP
ftr-1851	2497	72	a	a	DET
ftr-1851	2497	73	tax	tax	NOUN
ftr-1851	2497	74	credit	credit	NOUN
ftr-1851	2497	75	exceeding	exceed	VERB
ftr-1851	2497	76	$	$	SYM
ftr-1851	2497	77	250,000	250,000	NUM
ftr-1851	2497	78	.	.	PUNCT
ftr-1851	2498	1	these	these	DET
ftr-1851	2498	2	temporary	temporary	ADJ
ftr-1851	2498	3	regulations	regulation	NOUN
ftr-1851	2498	4	are	be	AUX
ftr-1851	2498	5	effective	effective	ADJ
ftr-1851	2498	6	1/1/03	1/1/03	NUM
ftr-1851	2498	7	.	.	PUNCT
ftr-1851	2499	1	2004	2004	NUM
ftr-1851	2499	2	]	]	PUNCT
ftr-1851	2499	3	florida	florida	PROPN
ftr-1851	2499	4	tax	tax	PROPN
ftr-1851	2499	5	review	review	NOUN
ftr-1851	2499	6	(	(	PUNCT
ftr-1851	2499	7	1	1	X
ftr-1851	2499	8	)	)	PUNCT
ftr-1851	2499	9	t.d	t.d	PROPN
ftr-1851	2499	10	.	.	PROPN
ftr-1851	2499	11	9018	9018	NUM
ftr-1851	2499	12	and	and	CCONJ
ftr-1851	2499	13	reg-103736	reg-103736	NOUN
ftr-1851	2499	14	-	-	PUNCT
ftr-1851	2499	15	00	00	PROPN
ftr-1851	2499	16	,	,	PUNCT
ftr-1851	2499	17	requirement	requirement	NOUN
ftr-1851	2499	18	to	to	PART
ftr-1851	2499	19	maintain	maintain	VERB
ftr-1851	2499	20	a	a	DET
ftr-1851	2499	21	list	list	NOUN
ftr-1851	2499	22	of	of	ADP
ftr-1851	2499	23	investors	investor	NOUN
ftr-1851	2499	24	in	in	ADP
ftr-1851	2499	25	potentially	potentially	ADV
ftr-1851	2499	26	abusive	abusive	ADJ
ftr-1851	2499	27	tax	tax	NOUN
ftr-1851	2499	28	shelters	shelter	NOUN
ftr-1851	2499	29	,	,	PUNCT
ftr-1851	2499	30	67	67	NUM
ftr-1851	2499	31	f.r	f.r	NOUN
ftr-1851	2499	32	.	.	PROPN
ftr-1851	2499	33	64807	64807	NUM
ftr-1851	2499	34	and	and	CCONJ
ftr-1851	2499	35	64842	64842	NUM
ftr-1851	2499	36	(	(	PUNCT
ftr-1851	2499	37	10/22/02	10/22/02	PROPN
ftr-1851	2499	38	)	)	PUNCT
ftr-1851	2499	39	.	.	PUNCT
ftr-1851	2500	1	the	the	DET
ftr-1851	2500	2	irs	irs	PROPN
ftr-1851	2500	3	has	have	AUX
ftr-1851	2500	4	promulgated	promulgate	VERB
ftr-1851	2500	5	conforming	conform	VERB
ftr-1851	2500	6	temporary	temporary	ADJ
ftr-1851	2500	7	and	and	CCONJ
ftr-1851	2500	8	proposed	propose	VERB
ftr-1851	2500	9	regulations	regulation	NOUN
ftr-1851	2500	10	,	,	PUNCT
ftr-1851	2500	11	which	which	PRON
ftr-1851	2500	12	modify	modify	VERB
ftr-1851	2500	13	the	the	DET
ftr-1851	2500	14	list	list	NOUN
ftr-1851	2500	15	maintenance	maintenance	NOUN
ftr-1851	2500	16	requirements	requirement	NOUN
ftr-1851	2500	17	under	under	ADP
ftr-1851	2500	18	§	§	PROPN
ftr-1851	2500	19	6112	6112	NUM
ftr-1851	2500	20	.	.	PUNCT
ftr-1851	2501	1	2	2	NUM
ftr-1851	2501	2	.	.	NUM
ftr-1851	2501	3	february	february	PROPN
ftr-1851	2501	4	2003	2003	NUM
ftr-1851	2501	5	final	final	ADJ
ftr-1851	2501	6	regulations	regulation	NOUN
ftr-1851	2501	7	.	.	PUNCT
ftr-1851	2502	1	t.d	t.d	X
ftr-1851	2502	2	.	.	PROPN
ftr-1851	2502	3	9046	9046	NUM
ftr-1851	2502	4	,	,	PUNCT
ftr-1851	2502	5	tax	tax	NOUN
ftr-1851	2502	6	shelter	shelter	NOUN
ftr-1851	2502	7	regulations	regulation	NOUN
ftr-1851	2502	8	,	,	PUNCT
ftr-1851	2502	9	68	68	NUM
ftr-1851	2502	10	f.r	f.r	NOUN
ftr-1851	2502	11	.	.	PROPN
ftr-1851	2502	12	10161	10161	NUM
ftr-1851	2502	13	(	(	PUNCT
ftr-1851	2502	14	2/28/03	2/28/03	NUM
ftr-1851	2502	15	)	)	PUNCT
ftr-1851	2502	16	.	.	PUNCT
ftr-1851	2503	1	this	this	DET
ftr-1851	2503	2	treasury	treasury	NOUN
ftr-1851	2503	3	decision	decision	NOUN
ftr-1851	2503	4	modifies	modify	VERB
ftr-1851	2503	5	and	and	CCONJ
ftr-1851	2503	6	finalizes	finalize	VERB
ftr-1851	2503	7	the	the	DET
ftr-1851	2503	8	rules	rule	NOUN
ftr-1851	2503	9	relating	relate	VERB
ftr-1851	2503	10	to	to	ADP
ftr-1851	2503	11	tax	tax	NOUN
ftr-1851	2503	12	shelter	shelter	NOUN
ftr-1851	2503	13	disclosure	disclosure	NOUN
ftr-1851	2503	14	statements	statement	NOUN
ftr-1851	2503	15	to	to	PART
ftr-1851	2503	16	be	be	AUX
ftr-1851	2503	17	filed	file	VERB
ftr-1851	2503	18	with	with	ADP
ftr-1851	2503	19	tax	tax	NOUN
ftr-1851	2503	20	returns	return	NOUN
ftr-1851	2503	21	under	under	ADP
ftr-1851	2503	22	§	§	PROPN
ftr-1851	2503	23	6011(a	6011(a	NOUN
ftr-1851	2503	24	)	)	PUNCT
ftr-1851	2503	25	,	,	PUNCT
ftr-1851	2503	26	as	as	ADV
ftr-1851	2503	27	well	well	ADV
ftr-1851	2503	28	as	as	ADP
ftr-1851	2503	29	the	the	DET
ftr-1851	2503	30	rules	rule	NOUN
ftr-1851	2503	31	relating	relate	VERB
ftr-1851	2503	32	to	to	ADP
ftr-1851	2503	33	the	the	DET
ftr-1851	2503	34	registration	registration	NOUN
ftr-1851	2503	35	of	of	ADP
ftr-1851	2503	36	confidential	confidential	ADJ
ftr-1851	2503	37	corporate	corporate	ADJ
ftr-1851	2503	38	tax	tax	NOUN
ftr-1851	2503	39	shelters	shelter	NOUN
ftr-1851	2503	40	under	under	ADP
ftr-1851	2503	41	§	§	PROPN
ftr-1851	2503	42	6111(d	6111(d	NOUN
ftr-1851	2503	43	)	)	PUNCT
ftr-1851	2503	44	and	and	CCONJ
ftr-1851	2503	45	the	the	DET
ftr-1851	2503	46	resulting	result	VERB
ftr-1851	2503	47	list	list	NOUN
ftr-1851	2503	48	maintenance	maintenance	NOUN
ftr-1851	2503	49	requirements	requirement	NOUN
ftr-1851	2503	50	under	under	ADP
ftr-1851	2503	51	§	§	PROPN
ftr-1851	2503	52	6112	6112	NUM
ftr-1851	2503	53	.	.	PUNCT
ftr-1851	2504	1	the	the	DET
ftr-1851	2504	2	amendments	amendment	NOUN
ftr-1851	2504	3	retain	retain	VERB
ftr-1851	2504	4	the	the	DET
ftr-1851	2504	5	six	six	NUM
ftr-1851	2504	6	disclosure	disclosure	NOUN
ftr-1851	2504	7	categories	category	NOUN
ftr-1851	2504	8	contained	contain	VERB
ftr-1851	2504	9	in	in	ADP
ftr-1851	2504	10	the	the	DET
ftr-1851	2504	11	october	october	PROPN
ftr-1851	2504	12	2002	2002	NUM
ftr-1851	2504	13	temporary	temporary	ADJ
ftr-1851	2504	14	regulations	regulation	NOUN
ftr-1851	2504	15	,	,	PUNCT
ftr-1851	2504	16	see	see	VERB
ftr-1851	2504	17	l.a	l.a	PROPN
ftr-1851	2504	18	.	.	PROPN
ftr-1851	2504	19	,	,	PUNCT
ftr-1851	2504	20	above	above	ADV
ftr-1851	2504	21	,	,	PUNCT
ftr-1851	2504	22	with	with	ADP
ftr-1851	2504	23	the	the	DET
ftr-1851	2504	24	following	follow	VERB
ftr-1851	2504	25	modifications	modification	NOUN
ftr-1851	2504	26	:	:	PUNCT
ftr-1851	2504	27	(	(	PUNCT
ftr-1851	2504	28	1	1	X
ftr-1851	2504	29	)	)	PUNCT
ftr-1851	2504	30	they	they	PRON
ftr-1851	2504	31	delete	delete	VERB
ftr-1851	2504	32	the	the	DET
ftr-1851	2504	33	clarification	clarification	NOUN
ftr-1851	2504	34	that	that	SCONJ
ftr-1851	2504	35	a	a	DET
ftr-1851	2504	36	claim	claim	NOUN
ftr-1851	2504	37	of	of	ADP
ftr-1851	2504	38	privilege	privilege	NOUN
ftr-1851	2504	39	does	do	AUX
ftr-1851	2504	40	not	not	PART
ftr-1851	2504	41	cause	cause	VERB
ftr-1851	2504	42	a	a	DET
ftr-1851	2504	43	transaction	transaction	NOUN
ftr-1851	2504	44	to	to	PART
ftr-1851	2504	45	be	be	AUX
ftr-1851	2504	46	confidential	confidential	ADJ
ftr-1851	2504	47	because	because	SCONJ
ftr-1851	2504	48	a	a	DET
ftr-1851	2504	49	privilege	privilege	NOUN
ftr-1851	2504	50	does	do	AUX
ftr-1851	2504	51	not	not	PART
ftr-1851	2504	52	restrict	restrict	VERB
ftr-1851	2504	53	the	the	DET
ftr-1851	2504	54	taxpayer	taxpayer	NOUN
ftr-1851	2504	55	's	's	PART
ftr-1851	2504	56	ability	ability	NOUN
ftr-1851	2504	57	to	to	PART
ftr-1851	2504	58	disclose	disclose	VERB
ftr-1851	2504	59	the	the	DET
ftr-1851	2504	60	tax	tax	NOUN
ftr-1851	2504	61	treatment	treatment	NOUN
ftr-1851	2504	62	or	or	CCONJ
ftr-1851	2504	63	tax	tax	NOUN
ftr-1851	2504	64	structure	structure	NOUN
ftr-1851	2504	65	of	of	ADP
ftr-1851	2504	66	the	the	DET
ftr-1851	2504	67	transaction	transaction	NOUN
ftr-1851	2504	68	;	;	PUNCT
ftr-1851	2504	69	(	(	PUNCT
ftr-1851	2504	70	2	2	X
ftr-1851	2504	71	)	)	PUNCT
ftr-1851	2504	72	they	they	PRON
ftr-1851	2504	73	change	change	VERB
ftr-1851	2504	74	the	the	DET
ftr-1851	2504	75	focus	focus	NOUN
ftr-1851	2504	76	to	to	PART
ftr-1851	2504	77	provide	provide	VERB
ftr-1851	2504	78	that	that	SCONJ
ftr-1851	2504	79	this	this	PRON
ftr-1851	2504	80	refers	refer	VERB
ftr-1851	2504	81	to	to	ADP
ftr-1851	2504	82	refunds	refund	NOUN
ftr-1851	2504	83	of	of	ADP
ftr-1851	2504	84	fees	fee	NOUN
ftr-1851	2504	85	to	to	PART
ftr-1851	2504	86	be	be	AUX
ftr-1851	2504	87	received	receive	VERB
ftr-1851	2504	88	back	back	ADV
ftr-1851	2504	89	from	from	ADP
ftr-1851	2504	90	a	a	DET
ftr-1851	2504	91	person	person	NOUN
ftr-1851	2504	92	who	who	PRON
ftr-1851	2504	93	stated	state	VERB
ftr-1851	2504	94	what	what	PRON
ftr-1851	2504	95	the	the	DET
ftr-1851	2504	96	tax	tax	NOUN
ftr-1851	2504	97	consequences	consequence	NOUN
ftr-1851	2504	98	of	of	ADP
ftr-1851	2504	99	the	the	DET
ftr-1851	2504	100	transaction	transaction	NOUN
ftr-1851	2504	101	would	would	AUX
ftr-1851	2504	102	be	be	AUX
ftr-1851	2504	103	,	,	PUNCT
ftr-1851	2504	104	or	or	CCONJ
ftr-1851	2504	105	from	from	ADP
ftr-1851	2504	106	the	the	DET
ftr-1851	2504	107	person	person	NOUN
ftr-1851	2504	108	on	on	ADP
ftr-1851	2504	109	whose	whose	DET
ftr-1851	2504	110	behalf	behalf	NOUN
ftr-1851	2504	111	the	the	DET
ftr-1851	2504	112	statement	statement	NOUN
ftr-1851	2504	113	was	be	AUX
ftr-1851	2504	114	made	make	VERB
ftr-1851	2504	115	;	;	PUNCT
ftr-1851	2504	116	(	(	PUNCT
ftr-1851	2504	117	3	3	X
ftr-1851	2504	118	)	)	PUNCT
ftr-1851	2504	119	a	a	DET
ftr-1851	2504	120	list	list	NOUN
ftr-1851	2504	121	of	of	ADP
ftr-1851	2504	122	the	the	DET
ftr-1851	2504	123	loss	loss	NOUN
ftr-1851	2504	124	which	which	PRON
ftr-1851	2504	125	need	need	AUX
ftr-1851	2504	126	not	not	PART
ftr-1851	2504	127	be	be	AUX
ftr-1851	2504	128	taken	take	VERB
ftr-1851	2504	129	into	into	ADP
ftr-1851	2504	130	account	account	NOUN
ftr-1851	2504	131	for	for	ADP
ftr-1851	2504	132	reporting	reporting	NOUN
ftr-1851	2504	133	is	be	AUX
ftr-1851	2504	134	contained	contain	VERB
ftr-1851	2504	135	in	in	ADP
ftr-1851	2504	136	rev	rev	PROPN
ftr-1851	2504	137	.	.	PROPN
ftr-1851	2504	138	proc	proc	PROPN
ftr-1851	2504	139	.	.	PUNCT
ftr-1851	2505	1	2003	2003	NUM
ftr-1851	2505	2	-	-	SYM
ftr-1851	2505	3	24	24	NUM
ftr-1851	2505	4	,	,	PUNCT
ftr-1851	2505	5	2003	2003	NUM
ftr-1851	2505	6	-	-	SYM
ftr-1851	2505	7	11	11	NUM
ftr-1851	2505	8	i.r.b	i.r.b	NOUN
ftr-1851	2505	9	.	.	PUNCT
ftr-1851	2506	1	599	599	NUM
ftr-1851	2506	2	(	(	PUNCT
ftr-1851	2506	3	3/17/03	3/17/03	NUM
ftr-1851	2506	4	)	)	PUNCT
ftr-1851	2506	5	;	;	PUNCT
ftr-1851	2506	6	(	(	PUNCT
ftr-1851	2506	7	4	4	X
ftr-1851	2506	8	)	)	PUNCT
ftr-1851	2506	9	a	a	DET
ftr-1851	2506	10	list	list	NOUN
ftr-1851	2506	11	of	of	ADP
ftr-1851	2506	12	the	the	DET
ftr-1851	2506	13	transactions	transaction	NOUN
ftr-1851	2506	14	with	with	ADP
ftr-1851	2506	15	significant	significant	ADJ
ftr-1851	2506	16	book	book	NOUN
ftr-1851	2506	17	-	-	PUNCT
ftr-1851	2506	18	tax	tax	NOUN
ftr-1851	2506	19	difference	difference	NOUN
ftr-1851	2506	20	which	which	PRON
ftr-1851	2506	21	need	need	AUX
ftr-1851	2506	22	not	not	PART
ftr-1851	2506	23	be	be	AUX
ftr-1851	2506	24	taken	take	VERB
ftr-1851	2506	25	into	into	ADP
ftr-1851	2506	26	account	account	NOUN
ftr-1851	2506	27	for	for	ADP
ftr-1851	2506	28	reporting	reporting	NOUN
ftr-1851	2506	29	is	be	AUX
ftr-1851	2506	30	contained	contain	VERB
ftr-1851	2506	31	in	in	ADP
ftr-1851	2506	32	rev	rev	PROPN
ftr-1851	2506	33	.	.	PROPN
ftr-1851	2506	34	proc	proc	PROPN
ftr-1851	2506	35	.	.	PUNCT
ftr-1851	2507	1	2003	2003	NUM
ftr-1851	2507	2	-	-	SYM
ftr-1851	2507	3	25	25	NUM
ftr-1851	2507	4	,	,	PUNCT
ftr-1851	2507	5	2003	2003	NUM
ftr-1851	2507	6	-	-	SYM
ftr-1851	2507	7	11	11	NUM
ftr-1851	2507	8	i.r.b	i.r.b	NOUN
ftr-1851	2507	9	.	.	PUNCT
ftr-1851	2508	1	601	601	NUM
ftr-1851	2508	2	(	(	PUNCT
ftr-1851	2508	3	3/17/03	3/17/03	NUM
ftr-1851	2508	4	)	)	PUNCT
ftr-1851	2508	5	.	.	PUNCT
ftr-1851	2509	1	0	0	NUM
ftr-1851	2509	2	reg	reg	NOUN
ftr-1851	2509	3	.	.	PUNCT
ftr-1851	2510	1	§	§	PROPN
ftr-1851	2510	2	1.6011	1.6011	NUM
ftr-1851	2510	3	-	-	SYM
ftr-1851	2510	4	4(b)(3)(iii	4(b)(3)(iii	NUM
ftr-1851	2510	5	)	)	PUNCT
ftr-1851	2510	6	contains	contain	VERB
ftr-1851	2510	7	a	a	DET
ftr-1851	2510	8	presumption	presumption	NOUN
ftr-1851	2510	9	relating	relate	VERB
ftr-1851	2510	10	to	to	ADP
ftr-1851	2510	11	whether	whether	SCONJ
ftr-1851	2510	12	a	a	DET
ftr-1851	2510	13	transaction	transaction	NOUN
ftr-1851	2510	14	is	be	AUX
ftr-1851	2510	15	confidential	confidential	ADJ
ftr-1851	2510	16	:	:	PUNCT
ftr-1851	2510	17	presumption	presumption	NOUN
ftr-1851	2510	18	.	.	PUNCT
ftr-1851	2511	1	unless	unless	SCONJ
ftr-1851	2511	2	the	the	DET
ftr-1851	2511	3	facts	fact	NOUN
ftr-1851	2511	4	and	and	CCONJ
ftr-1851	2511	5	circumstances	circumstance	NOUN
ftr-1851	2511	6	indicate	indicate	VERB
ftr-1851	2511	7	otherwise	otherwise	ADV
ftr-1851	2511	8	,	,	PUNCT
ftr-1851	2511	9	a	a	DET
ftr-1851	2511	10	transaction	transaction	NOUN
ftr-1851	2511	11	is	be	AUX
ftr-1851	2511	12	not	not	PART
ftr-1851	2511	13	considered	consider	VERB
ftr-1851	2511	14	offered	offer	VERB
ftr-1851	2511	15	to	to	ADP
ftr-1851	2511	16	a	a	DET
ftr-1851	2511	17	taxpayer	taxpayer	NOUN
ftr-1851	2511	18	under	under	ADP
ftr-1851	2511	19	conditions	condition	NOUN
ftr-1851	2511	20	of	of	ADP
ftr-1851	2511	21	confidentiality	confidentiality	NOUN
ftr-1851	2511	22	if	if	SCONJ
ftr-1851	2511	23	every	every	DET
ftr-1851	2511	24	person	person	NOUN
ftr-1851	2511	25	who	who	PRON
ftr-1851	2511	26	makes	make	VERB
ftr-1851	2511	27	or	or	CCONJ
ftr-1851	2511	28	provides	provide	VERB
ftr-1851	2511	29	a	a	DET
ftr-1851	2511	30	statement	statement	NOUN
ftr-1851	2511	31	,	,	PUNCT
ftr-1851	2511	32	oral	oral	ADJ
ftr-1851	2511	33	or	or	CCONJ
ftr-1851	2511	34	written	write	VERB
ftr-1851	2511	35	,	,	PUNCT
ftr-1851	2511	36	to	to	ADP
ftr-1851	2511	37	the	the	DET
ftr-1851	2511	38	taxpayer	taxpayer	NOUN
ftr-1851	2511	39	(	(	PUNCT
ftr-1851	2511	40	or	or	CCONJ
ftr-1851	2511	41	for	for	ADP
ftr-1851	2511	42	whose	whose	DET
ftr-1851	2511	43	benefit	benefit	NOUN
ftr-1851	2511	44	a	a	DET
ftr-1851	2511	45	statement	statement	NOUN
ftr-1851	2511	46	is	be	AUX
ftr-1851	2511	47	made	make	VERB
ftr-1851	2511	48	or	or	CCONJ
ftr-1851	2511	49	provided	provide	VERB
ftr-1851	2511	50	to	to	ADP
ftr-1851	2511	51	the	the	DET
ftr-1851	2511	52	taxpayer	taxpayer	NOUN
ftr-1851	2511	53	)	)	PUNCT
ftr-1851	2511	54	as	as	ADP
ftr-1851	2511	55	to	to	ADP
ftr-1851	2511	56	the	the	DET
ftr-1851	2511	57	potential	potential	ADJ
ftr-1851	2511	58	tax	tax	NOUN
ftr-1851	2511	59	consequences	consequence	NOUN
ftr-1851	2511	60	that	that	PRON
ftr-1851	2511	61	may	may	AUX
ftr-1851	2511	62	result	result	VERB
ftr-1851	2511	63	from	from	ADP
ftr-1851	2511	64	the	the	DET
ftr-1851	2511	65	transaction	transaction	NOUN
ftr-1851	2511	66	,	,	PUNCT
ftr-1851	2511	67	provides	provide	VERB
ftr-1851	2511	68	express	express	ADJ
ftr-1851	2511	69	written	write	VERB
ftr-1851	2511	70	authorization	authorization	NOUN
ftr-1851	2511	71	to	to	ADP
ftr-1851	2511	72	the	the	DET
ftr-1851	2511	73	taxpayer	taxpayer	NOUN
ftr-1851	2511	74	in	in	ADP
ftr-1851	2511	75	substantially	substantially	ADV
ftr-1851	2511	76	the	the	DET
ftr-1851	2511	77	following	follow	VERB
ftr-1851	2511	78	form	form	NOUN
ftr-1851	2511	79	:	:	PUNCT
ftr-1851	2511	80	"	"	PUNCT
ftr-1851	2511	81	the	the	DET
ftr-1851	2511	82	taxpayer	taxpayer	NOUN
ftr-1851	2511	83	(	(	PUNCT
ftr-1851	2511	84	and	and	CCONJ
ftr-1851	2511	85	each	each	DET
ftr-1851	2511	86	employee	employee	NOUN
ftr-1851	2511	87	,	,	PUNCT
ftr-1851	2511	88	representative	representative	NOUN
ftr-1851	2511	89	,	,	PUNCT
ftr-1851	2511	90	or	or	CCONJ
ftr-1851	2511	91	other	other	ADJ
ftr-1851	2511	92	agent	agent	NOUN
ftr-1851	2511	93	of	of	ADP
ftr-1851	2511	94	the	the	DET
ftr-1851	2511	95	taxpayer	taxpayer	NOUN
ftr-1851	2511	96	)	)	PUNCT
ftr-1851	2511	97	may	may	AUX
ftr-1851	2511	98	disclose	disclose	VERB
ftr-1851	2511	99	to	to	ADP
ftr-1851	2511	100	any	any	PRON
ftr-1851	2511	101	and	and	CCONJ
ftr-1851	2511	102	all	all	DET
ftr-1851	2511	103	persons	person	NOUN
ftr-1851	2511	104	,	,	PUNCT
ftr-1851	2511	105	without	without	ADP
ftr-1851	2511	106	limitation	limitation	NOUN
ftr-1851	2511	107	of	of	ADP
ftr-1851	2511	108	any	any	DET
ftr-1851	2511	109	kind	kind	NOUN
ftr-1851	2511	110	,	,	PUNCT
ftr-1851	2511	111	the	the	DET
ftr-1851	2511	112	tax	tax	NOUN
ftr-1851	2511	113	treatment	treatment	NOUN
ftr-1851	2511	114	and	and	CCONJ
ftr-1851	2511	115	tax	tax	NOUN
ftr-1851	2511	116	structure	structure	NOUN
ftr-1851	2511	117	of	of	ADP
ftr-1851	2511	118	the	the	DET
ftr-1851	2511	119	transaction	transaction	NOUN
ftr-1851	2511	120	and	and	CCONJ
ftr-1851	2511	121	all	all	DET
ftr-1851	2511	122	materials	material	NOUN
ftr-1851	2511	123	of	of	ADP
ftr-1851	2511	124	any	any	DET
ftr-1851	2511	125	kind	kind	NOUN
ftr-1851	2511	126	(	(	PUNCT
ftr-1851	2511	127	including	include	VERB
ftr-1851	2511	128	opinions	opinion	NOUN
ftr-1851	2511	129	or	or	CCONJ
ftr-1851	2511	130	other	other	ADJ
ftr-1851	2511	131	tax	tax	NOUN
ftr-1851	2511	132	analyses	analysis	NOUN
ftr-1851	2511	133	)	)	PUNCT
ftr-1851	2511	134	that	that	PRON
ftr-1851	2511	135	are	be	AUX
ftr-1851	2511	136	provided	provide	VERB
ftr-1851	2511	137	to	to	ADP
ftr-1851	2511	138	the	the	DET
ftr-1851	2511	139	taxpayer	taxpayer	NOUN
ftr-1851	2511	140	relating	relate	VERB
ftr-1851	2511	141	to	to	ADP
ftr-1851	2511	142	such	such	ADJ
ftr-1851	2511	143	tax	tax	NOUN
ftr-1851	2511	144	treatment	treatment	NOUN
ftr-1851	2511	145	and	and	CCONJ
ftr-1851	2511	146	tax	tax	NOUN
ftr-1851	2511	147	structure	structure	NOUN
ftr-1851	2511	148	.	.	PUNCT
ftr-1851	2511	149	"	"	PUNCT
ftr-1851	2512	1	except	except	SCONJ
ftr-1851	2512	2	as	as	SCONJ
ftr-1851	2512	3	provided	provide	VERB
ftr-1851	2512	4	in	in	ADP
ftr-1851	2512	5	paragraph	paragraph	NOUN
ftr-1851	2512	6	(	(	PUNCT
ftr-1851	2512	7	b)(3)(ii	b)(3)(ii	NOUN
ftr-1851	2512	8	)	)	PUNCT
ftr-1851	2512	9	of	of	ADP
ftr-1851	2512	10	this	this	DET
ftr-1851	2512	11	section	section	NOUN
ftr-1851	2512	12	,	,	PUNCT
ftr-1851	2512	13	this	this	DET
ftr-1851	2512	14	presumption	presumption	NOUN
ftr-1851	2512	15	is	be	AUX
ftr-1851	2512	16	available	available	ADJ
ftr-1851	2512	17	only	only	ADV
ftr-1851	2512	18	in	in	ADP
ftr-1851	2512	19	cases	case	NOUN
ftr-1851	2512	20	in	in	ADP
ftr-1851	2512	21	which	which	PRON
ftr-1851	2512	22	each	each	DET
ftr-1851	2512	23	written	write	VERB
ftr-1851	2512	24	authorization	authorization	NOUN
ftr-1851	2512	25	permits	permit	VERB
ftr-1851	2512	26	the	the	DET
ftr-1851	2512	27	taxpayer	taxpayer	NOUN
ftr-1851	2512	28	to	to	PART
ftr-1851	2512	29	disclose	disclose	VERB
ftr-1851	2512	30	the	the	DET
ftr-1851	2512	31	tax	tax	NOUN
ftr-1851	2512	32	treatment	treatment	NOUN
ftr-1851	2512	33	and	and	CCONJ
ftr-1851	2512	34	tax	tax	NOUN
ftr-1851	2512	35	structure	structure	NOUN
ftr-1851	2512	36	of	of	ADP
ftr-1851	2512	37	the	the	DET
ftr-1851	2512	38	transaction	transaction	NOUN
ftr-1851	2512	39	immediately	immediately	ADV
ftr-1851	2512	40	upon	upon	SCONJ
ftr-1851	2512	41	commencement	commencement	NOUN
ftr-1851	2512	42	of	of	ADP
ftr-1851	2512	43	discussions	discussion	NOUN
ftr-1851	2512	44	with	with	ADP
ftr-1851	2512	45	the	the	DET
ftr-1851	2512	46	person	person	NOUN
ftr-1851	2512	47	providing	provide	VERB
ftr-1851	2512	48	the	the	DET
ftr-1851	2512	49	authorization	authorization	NOUN
ftr-1851	2512	50	and	and	CCONJ
ftr-1851	2512	51	each	each	DET
ftr-1851	2512	52	written	write	VERB
ftr-1851	2512	53	authorization	authorization	NOUN
ftr-1851	2512	54	is	be	AUX
ftr-1851	2512	55	given	give	VERB
ftr-1851	2512	56	no	no	ADV
ftr-1851	2512	57	later	later	ADV
ftr-1851	2512	58	than	than	ADP
ftr-1851	2512	59	30	30	NUM
ftr-1851	2512	60	days	day	NOUN
ftr-1851	2512	61	from	from	ADP
ftr-1851	2512	62	the	the	DET
ftr-1851	2512	63	day	day	NOUN
ftr-1851	2512	64	the	the	DET
ftr-1851	2512	65	person	person	NOUN
ftr-1851	2512	66	providing	provide	VERB
ftr-1851	2512	67	the	the	DET
ftr-1851	2512	68	written	write	VERB
ftr-1851	2512	69	authorization	authorization	NOUN
ftr-1851	2512	70	first	first	ADV
ftr-1851	2512	71	makes	make	VERB
ftr-1851	2512	72	or	or	CCONJ
ftr-1851	2512	73	provides	provide	VERB
ftr-1851	2512	74	a	a	DET
ftr-1851	2512	75	statement	statement	NOUN
ftr-1851	2512	76	to	to	ADP
ftr-1851	2512	77	the	the	DET
ftr-1851	2512	78	taxpayer	taxpayer	NOUN
ftr-1851	2512	79	regarding	regard	VERB
ftr-1851	2512	80	the	the	DET
ftr-1851	2512	81	tax	tax	NOUN
ftr-1851	2512	82	consequences	consequence	NOUN
ftr-1851	2512	83	of	of	ADP
ftr-1851	2512	84	the	the	DET
ftr-1851	2512	85	transaction	transaction	NOUN
ftr-1851	2512	86	.	.	PUNCT
ftr-1851	2513	1	a	a	DET
ftr-1851	2513	2	transaction	transaction	NOUN
ftr-1851	2513	3	that	that	PRON
ftr-1851	2513	4	is	be	AUX
ftr-1851	2513	5	claimed	claim	VERB
ftr-1851	2513	6	to	to	PART
ftr-1851	2513	7	be	be	AUX
ftr-1851	2513	8	exclusive	exclusive	ADJ
ftr-1851	2513	9	or	or	CCONJ
ftr-1851	2513	10	proprietary	proprietary	ADJ
ftr-1851	2513	11	to	to	ADP
ftr-1851	2513	12	any	any	DET
ftr-1851	2513	13	party	party	NOUN
ftr-1851	2513	14	other	other	ADJ
ftr-1851	2513	15	than	than	ADP
ftr-1851	2513	16	the	the	DET
ftr-1851	2513	17	taxpayer	taxpayer	NOUN
ftr-1851	2513	18	will	will	AUX
ftr-1851	2513	19	not	not	PART
ftr-1851	2513	20	be	be	AUX
ftr-1851	2513	21	considered	consider	VERB
ftr-1851	2513	22	a	a	DET
ftr-1851	2513	23	confidential	confidential	ADJ
ftr-1851	2513	24	transaction	transaction	NOUN
ftr-1851	2514	1	[	[	X
ftr-1851	2514	2	vol.6	vol.6	NUM
ftr-1851	2514	3	:	:	PUNCT
ftr-1851	2514	4	si	si	PROPN
ftr-1851	2514	5	recent	recent	ADJ
ftr-1851	2514	6	developments	development	NOUN
ftr-1851	2514	7	in	in	ADP
ftr-1851	2514	8	federal	federal	ADJ
ftr-1851	2514	9	income	income	NOUN
ftr-1851	2514	10	taxation	taxation	NOUN
ftr-1851	2514	11	under	under	ADP
ftr-1851	2514	12	this	this	DET
ftr-1851	2514	13	paragraph	paragraph	NOUN
ftr-1851	2514	14	(	(	PUNCT
ftr-1851	2514	15	b)(3	b)(3	NOUN
ftr-1851	2514	16	)	)	PUNCT
ftr-1851	2514	17	if	if	SCONJ
ftr-1851	2514	18	written	write	VERB
ftr-1851	2514	19	authorization	authorization	NOUN
ftr-1851	2514	20	to	to	PART
ftr-1851	2514	21	disclose	disclose	VERB
ftr-1851	2514	22	is	be	AUX
ftr-1851	2514	23	provided	provide	VERB
ftr-1851	2514	24	to	to	ADP
ftr-1851	2514	25	the	the	DET
ftr-1851	2514	26	taxpayer	taxpayer	NOUN
ftr-1851	2514	27	in	in	ADP
ftr-1851	2514	28	accordance	accordance	NOUN
ftr-1851	2514	29	with	with	ADP
ftr-1851	2514	30	this	this	DET
ftr-1851	2514	31	paragraph	paragraph	NOUN
ftr-1851	2514	32	(	(	PUNCT
ftr-1851	2514	33	b)(3)(iii	b)(3)(iii	PROPN
ftr-1851	2514	34	)	)	PUNCT
ftr-1851	2514	35	and	and	CCONJ
ftr-1851	2514	36	the	the	DET
ftr-1851	2514	37	transaction	transaction	NOUN
ftr-1851	2514	38	is	be	AUX
ftr-1851	2514	39	not	not	PART
ftr-1851	2514	40	otherwise	otherwise	ADV
ftr-1851	2514	41	confidential	confidential	ADJ
ftr-1851	2514	42	.	.	PUNCT
ftr-1851	2514	43	0	0	PUNCT
ftr-1851	2515	1	these	these	DET
ftr-1851	2515	2	regulations	regulation	NOUN
ftr-1851	2515	3	are	be	AUX
ftr-1851	2515	4	effective	effective	ADJ
ftr-1851	2515	5	for	for	ADP
ftr-1851	2515	6	transactions	transaction	NOUN
ftr-1851	2515	7	entered	enter	VERB
ftr-1851	2515	8	into	into	ADP
ftr-1851	2515	9	on	on	ADP
ftr-1851	2515	10	or	or	CCONJ
ftr-1851	2515	11	after	after	ADP
ftr-1851	2515	12	2/28/03	2/28/03	PROPN
ftr-1851	2515	13	,	,	PUNCT
ftr-1851	2515	14	except	except	SCONJ
ftr-1851	2515	15	that	that	SCONJ
ftr-1851	2515	16	taxpayers	taxpayer	NOUN
ftr-1851	2515	17	may	may	AUX
ftr-1851	2515	18	elect	elect	VERB
ftr-1851	2515	19	to	to	PART
ftr-1851	2515	20	apply	apply	VERB
ftr-1851	2515	21	them	they	PRON
ftr-1851	2515	22	for	for	ADP
ftr-1851	2515	23	transactions	transaction	NOUN
ftr-1851	2515	24	entered	enter	VERB
ftr-1851	2515	25	into	into	ADP
ftr-1851	2515	26	on	on	ADP
ftr-1851	2515	27	or	or	CCONJ
ftr-1851	2515	28	after	after	ADP
ftr-1851	2515	29	1/1/03	1/1/03	NUM
ftr-1851	2515	30	.	.	PUNCT
ftr-1851	2516	1	a.	a.	NOUN
ftr-1851	2516	2	rules	rule	NOUN
ftr-1851	2516	3	on	on	ADP
ftr-1851	2516	4	disclosure	disclosure	NOUN
ftr-1851	2516	5	of	of	ADP
ftr-1851	2516	6	confidential	confidential	ADJ
ftr-1851	2516	7	transactions	transaction	NOUN
ftr-1851	2516	8	are	be	AUX
ftr-1851	2516	9	clarified	clarify	VERB
ftr-1851	2516	10	.	.	PUNCT
ftr-1851	2517	1	t.d	t.d	PROPN
ftr-1851	2517	2	.	.	PROPN
ftr-1851	2517	3	9108	9108	NUM
ftr-1851	2517	4	,	,	PUNCT
ftr-1851	2517	5	confidential	confidential	ADJ
ftr-1851	2517	6	transactions	transaction	NOUN
ftr-1851	2517	7	,	,	PUNCT
ftr-1851	2517	8	68	68	NUM
ftr-1851	2517	9	f.r	f.r	NOUN
ftr-1851	2517	10	.	.	NOUN
ftr-1851	2517	11	75128	75128	NUM
ftr-1851	2517	12	(	(	PUNCT
ftr-1851	2517	13	12/30/03	12/30/03	PROPN
ftr-1851	2517	14	)	)	PUNCT
ftr-1851	2517	15	.	.	PUNCT
ftr-1851	2518	1	reg	reg	PROPN
ftr-1851	2518	2	.	.	PUNCT
ftr-1851	2519	1	§	§	PROPN
ftr-1851	2519	2	1.6011	1.6011	NUM
ftr-1851	2519	3	-	-	SYM
ftr-1851	2519	4	4(b)(3	4(b)(3	NUM
ftr-1851	2519	5	)	)	PUNCT
ftr-1851	2519	6	provides	provide	VERB
ftr-1851	2519	7	that	that	SCONJ
ftr-1851	2519	8	certain	certain	ADJ
ftr-1851	2519	9	confidential	confidential	ADJ
ftr-1851	2519	10	transactions	transaction	NOUN
ftr-1851	2519	11	are	be	AUX
ftr-1851	2519	12	reportable	reportable	ADJ
ftr-1851	2519	13	transactions	transaction	NOUN
ftr-1851	2519	14	that	that	PRON
ftr-1851	2519	15	are	be	AUX
ftr-1851	2519	16	subject	subject	ADJ
ftr-1851	2519	17	to	to	ADP
ftr-1851	2519	18	the	the	DET
ftr-1851	2519	19	disclosure	disclosure	NOUN
ftr-1851	2519	20	rules	rule	NOUN
ftr-1851	2519	21	under	under	ADP
ftr-1851	2519	22	§	§	PROPN
ftr-1851	2519	23	1.6011	1.6011	NUM
ftr-1851	2519	24	-	-	SYM
ftr-1851	2519	25	4	4	NUM
ftr-1851	2519	26	and	and	CCONJ
ftr-1851	2519	27	the	the	DET
ftr-1851	2519	28	list	list	NOUN
ftr-1851	2519	29	maintenance	maintenance	NOUN
ftr-1851	2519	30	rules	rule	NOUN
ftr-1851	2519	31	under	under	ADP
ftr-1851	2519	32	§	§	PROPN
ftr-1851	2519	33	301.6112	301.6112	NUM
ftr-1851	2519	34	-	-	SYM
ftr-1851	2519	35	1	1	NUM
ftr-1851	2519	36	.	.	PUNCT
ftr-1851	2520	1	under	under	ADP
ftr-1851	2520	2	the	the	DET
ftr-1851	2520	3	february	february	PROPN
ftr-1851	2520	4	2003	2003	NUM
ftr-1851	2520	5	regulations	regulation	NOUN
ftr-1851	2520	6	,	,	PUNCT
ftr-1851	2520	7	a	a	DET
ftr-1851	2520	8	confidential	confidential	ADJ
ftr-1851	2520	9	transaction	transaction	NOUN
ftr-1851	2520	10	is	be	AUX
ftr-1851	2520	11	a	a	DET
ftr-1851	2520	12	transaction	transaction	NOUN
ftr-1851	2520	13	that	that	PRON
ftr-1851	2520	14	is	be	AUX
ftr-1851	2520	15	offered	offer	VERB
ftr-1851	2520	16	under	under	ADP
ftr-1851	2520	17	conditions	condition	NOUN
ftr-1851	2520	18	of	of	ADP
ftr-1851	2520	19	confidentiality	confidentiality	NOUN
ftr-1851	2520	20	.	.	PUNCT
ftr-1851	2521	1	(	(	PUNCT
ftr-1851	2521	2	the	the	DET
ftr-1851	2521	3	february	february	PROPN
ftr-1851	2521	4	2003	2003	NUM
ftr-1851	2521	5	regulations	regulation	NOUN
ftr-1851	2521	6	also	also	ADV
ftr-1851	2521	7	provided	provide	VERB
ftr-1851	2521	8	that	that	SCONJ
ftr-1851	2521	9	there	there	PRON
ftr-1851	2521	10	was	be	VERB
ftr-1851	2521	11	a	a	DET
ftr-1851	2521	12	presumption	presumption	NOUN
ftr-1851	2521	13	of	of	ADP
ftr-1851	2521	14	non	non	ADJ
ftr-1851	2521	15	-	-	NOUN
ftr-1851	2521	16	confidentiality	confidentiality	NOUN
ftr-1851	2521	17	if	if	SCONJ
ftr-1851	2521	18	the	the	DET
ftr-1851	2521	19	taxpayer	taxpayer	NOUN
ftr-1851	2521	20	receives	receive	VERB
ftr-1851	2521	21	written	write	VERB
ftr-1851	2521	22	authorization	authorization	NOUN
ftr-1851	2521	23	to	to	PART
ftr-1851	2521	24	disclose	disclose	VERB
ftr-1851	2521	25	the	the	DET
ftr-1851	2521	26	tax	tax	NOUN
ftr-1851	2521	27	treatment	treatment	NOUN
ftr-1851	2521	28	and	and	CCONJ
ftr-1851	2521	29	tax	tax	NOUN
ftr-1851	2521	30	structure	structure	NOUN
ftr-1851	2521	31	of	of	ADP
ftr-1851	2521	32	the	the	DET
ftr-1851	2521	33	transaction	transaction	NOUN
ftr-1851	2521	34	.	.	PUNCT
ftr-1851	2521	35	)	)	PUNCT
ftr-1851	2522	1	*	*	PUNCT
ftr-1851	2522	2	under	under	ADP
ftr-1851	2522	3	these	these	DET
ftr-1851	2522	4	amended	amend	VERB
ftr-1851	2522	5	final	final	ADJ
ftr-1851	2522	6	regulations	regulation	NOUN
ftr-1851	2522	7	,	,	PUNCT
ftr-1851	2522	8	the	the	DET
ftr-1851	2522	9	confidentiality	confidentiality	NOUN
ftr-1851	2522	10	filter	filter	NOUN
ftr-1851	2522	11	is	be	AUX
ftr-1851	2522	12	limited	limit	VERB
ftr-1851	2522	13	to	to	ADP
ftr-1851	2522	14	situations	situation	NOUN
ftr-1851	2522	15	in	in	ADP
ftr-1851	2522	16	which	which	PRON
ftr-1851	2522	17	an	an	DET
ftr-1851	2522	18	advisor	advisor	NOUN
ftr-1851	2522	19	is	be	AUX
ftr-1851	2522	20	paid	pay	VERB
ftr-1851	2522	21	a	a	DET
ftr-1851	2522	22	large	large	ADJ
ftr-1851	2522	23	fee	fee	NOUN
ftr-1851	2522	24	and	and	CCONJ
ftr-1851	2522	25	imposes	impose	VERB
ftr-1851	2522	26	a	a	DET
ftr-1851	2522	27	limitation	limitation	NOUN
ftr-1851	2522	28	on	on	ADP
ftr-1851	2522	29	disclosure	disclosure	NOUN
ftr-1851	2522	30	that	that	PRON
ftr-1851	2522	31	protects	protect	VERB
ftr-1851	2522	32	the	the	DET
ftr-1851	2522	33	confidentiality	confidentiality	NOUN
ftr-1851	2522	34	of	of	ADP
ftr-1851	2522	35	the	the	DET
ftr-1851	2522	36	advisor	advisor	NOUN
ftr-1851	2522	37	's	's	PART
ftr-1851	2522	38	tax	tax	NOUN
ftr-1851	2522	39	strategies	strategy	NOUN
ftr-1851	2522	40	.	.	PUNCT
ftr-1851	2523	1	*	*	PUNCT
ftr-1851	2523	2	transactions	transaction	NOUN
ftr-1851	2523	3	in	in	ADP
ftr-1851	2523	4	which	which	PRON
ftr-1851	2523	5	confidentiality	confidentiality	NOUN
ftr-1851	2523	6	is	be	AUX
ftr-1851	2523	7	imposed	impose	VERB
ftr-1851	2523	8	by	by	ADP
ftr-1851	2523	9	a	a	DET
ftr-1851	2523	10	party	party	NOUN
ftr-1851	2523	11	to	to	ADP
ftr-1851	2523	12	the	the	DET
ftr-1851	2523	13	transaction	transaction	NOUN
ftr-1851	2523	14	acting	act	VERB
ftr-1851	2523	15	in	in	ADP
ftr-1851	2523	16	such	such	ADJ
ftr-1851	2523	17	capacity	capacity	NOUN
ftr-1851	2523	18	will	will	AUX
ftr-1851	2523	19	no	no	ADV
ftr-1851	2523	20	longer	long	ADV
ftr-1851	2523	21	be	be	AUX
ftr-1851	2523	22	reportable	reportable	ADJ
ftr-1851	2523	23	.	.	PUNCT
ftr-1851	2524	1	further	far	ADV
ftr-1851	2524	2	,	,	PUNCT
ftr-1851	2524	3	the	the	DET
ftr-1851	2524	4	exceptions	exception	NOUN
ftr-1851	2524	5	and	and	CCONJ
ftr-1851	2524	6	presumption	presumption	NOUN
ftr-1851	2524	7	language	language	NOUN
ftr-1851	2524	8	have	have	AUX
ftr-1851	2524	9	been	be	AUX
ftr-1851	2524	10	removed	remove	VERB
ftr-1851	2524	11	because	because	SCONJ
ftr-1851	2524	12	they	they	PRON
ftr-1851	2524	13	no	no	ADV
ftr-1851	2524	14	longer	long	ADV
ftr-1851	2524	15	are	be	AUX
ftr-1851	2524	16	necessary	necessary	ADJ
ftr-1851	2524	17	under	under	ADP
ftr-1851	2524	18	this	this	DET
ftr-1851	2524	19	narrower	narrow	ADJ
ftr-1851	2524	20	rule	rule	NOUN
ftr-1851	2524	21	.	.	PUNCT
ftr-1851	2525	1	*	*	PUNCT
ftr-1851	2525	2	effective	effective	ADJ
ftr-1851	2525	3	12/29/03	12/29/03	PROPN
ftr-1851	2525	4	.	.	PROPN
ftr-1851	2526	1	3	3	NUM
ftr-1851	2526	2	.	.	X
ftr-1851	2526	3	warm	warm	NOUN
ftr-1851	2526	4	-	-	PUNCT
ftr-1851	2526	5	up	up	ADP
ftr-1851	2526	6	the	the	DET
ftr-1851	2526	7	photocopier	photocopier	NOUN
ftr-1851	2526	8	for	for	ADP
ftr-1851	2526	9	those	those	DET
ftr-1851	2526	10	tax	tax	NOUN
ftr-1851	2526	11	accrual	accrual	ADJ
ftr-1851	2526	12	workpapers	workpaper	NOUN
ftr-1851	2526	13	.	.	PUNCT
ftr-1851	2527	1	announcement	announcement	NOUN
ftr-1851	2527	2	2002	2002	NUM
ftr-1851	2527	3	-	-	SYM
ftr-1851	2527	4	63	63	NUM
ftr-1851	2527	5	,	,	PUNCT
ftr-1851	2527	6	2002	2002	NUM
ftr-1851	2527	7	-	-	SYM
ftr-1851	2527	8	27	27	NUM
ftr-1851	2527	9	i.r.b	i.r.b	NOUN
ftr-1851	2527	10	.	.	PUNCT
ftr-1851	2528	1	72	72	NUM
ftr-1851	2528	2	(	(	PUNCT
ftr-1851	2528	3	7/8/02	7/8/02	NUM
ftr-1851	2528	4	)	)	PUNCT
ftr-1851	2528	5	.	.	PUNCT
ftr-1851	2529	1	in	in	ADP
ftr-1851	2529	2	auditing	auditing	NOUN
ftr-1851	2529	3	returns	return	NOUN
ftr-1851	2529	4	filed	file	VERB
ftr-1851	2529	5	after	after	ADP
ftr-1851	2529	6	7/1/02	7/1/02	PROPN
ftr-1851	2529	7	that	that	PRON
ftr-1851	2529	8	claim	claim	VERB
ftr-1851	2529	9	any	any	DET
ftr-1851	2529	10	tax	tax	NOUN
ftr-1851	2529	11	benefits	benefit	NOUN
ftr-1851	2529	12	from	from	ADP
ftr-1851	2529	13	a	a	DET
ftr-1851	2529	14	"	"	PUNCT
ftr-1851	2529	15	listed	list	VERB
ftr-1851	2529	16	transaction	transaction	NOUN
ftr-1851	2529	17	,	,	PUNCT
ftr-1851	2529	18	"	"	PUNCT
ftr-1851	2529	19	see	see	VERB
ftr-1851	2529	20	notice	notice	NOUN
ftr-1851	2529	21	2001	2001	NUM
ftr-1851	2529	22	-	-	SYM
ftr-1851	2529	23	51	51	NUM
ftr-1851	2529	24	,	,	PUNCT
ftr-1851	2529	25	2001	2001	NUM
ftr-1851	2529	26	-	-	SYM
ftr-1851	2529	27	34	34	NUM
ftr-1851	2529	28	i.r.b	i.r.b	NOUN
ftr-1851	2529	29	.	.	PUNCT
ftr-1851	2529	30	190	190	NUM
ftr-1851	2529	31	,	,	PUNCT
ftr-1851	2529	32	the	the	DET
ftr-1851	2529	33	irs	irs	PROPN
ftr-1851	2529	34	may	may	AUX
ftr-1851	2529	35	request	request	VERB
ftr-1851	2529	36	tax	tax	NOUN
ftr-1851	2529	37	accrual	accrual	ADJ
ftr-1851	2529	38	workpapers	workpaper	NOUN
ftr-1851	2529	39	.	.	PUNCT
ftr-1851	2530	1	listed	list	VERB
ftr-1851	2530	2	transactions	transaction	NOUN
ftr-1851	2530	3	will	will	AUX
ftr-1851	2530	4	be	be	AUX
ftr-1851	2530	5	determined	determine	VERB
ftr-1851	2530	6	"	"	PUNCT
ftr-1851	2530	7	at	at	ADP
ftr-1851	2530	8	the	the	DET
ftr-1851	2530	9	time	time	NOUN
ftr-1851	2530	10	of	of	ADP
ftr-1851	2530	11	the	the	DET
ftr-1851	2530	12	request	request	NOUN
ftr-1851	2530	13	.	.	PUNCT
ftr-1851	2530	14	"	"	PUNCT
ftr-1851	2531	1	neither	neither	CCONJ
ftr-1851	2531	2	the	the	DET
ftr-1851	2531	3	attorney	attorney	NOUN
ftr-1851	2531	4	client	client	NOUN
ftr-1851	2531	5	privilege	privilege	NOUN
ftr-1851	2531	6	nor	nor	CCONJ
ftr-1851	2531	7	the	the	DET
ftr-1851	2531	8	§	§	PROPN
ftr-1851	2531	9	7525	7525	NUM
ftr-1851	2531	10	tax	tax	NOUN
ftr-1851	2531	11	practitioner	practitioner	NOUN
ftr-1851	2531	12	privilege	privilege	NOUN
ftr-1851	2531	13	protects	protect	VERB
ftr-1851	2531	14	the	the	DET
ftr-1851	2531	15	confidentiality	confidentiality	NOUN
ftr-1851	2531	16	of	of	ADP
ftr-1851	2531	17	the	the	DET
ftr-1851	2531	18	workpapers	workpaper	NOUN
ftr-1851	2531	19	.	.	PUNCT
ftr-1851	2532	1	a.	a.	NOUN
ftr-1851	2532	2	specific	specific	ADJ
ftr-1851	2532	3	procedures	procedure	NOUN
ftr-1851	2532	4	regarding	regard	VERB
ftr-1851	2532	5	requests	request	NOUN
ftr-1851	2532	6	for	for	ADP
ftr-1851	2532	7	tax	tax	NOUN
ftr-1851	2532	8	accrual	accrual	ADJ
ftr-1851	2532	9	workpapers	workpaper	NOUN
ftr-1851	2532	10	.	.	PUNCT
ftr-1851	2533	1	chief	chief	ADJ
ftr-1851	2533	2	counsel	counsel	NOUN
ftr-1851	2533	3	notice	notice	VERB
ftr-1851	2533	4	cc-2003	cc-2003	PROPN
ftr-1851	2533	5	-	-	PUNCT
ftr-1851	2533	6	012	012	NUM
ftr-1851	2533	7	(	(	PUNCT
ftr-1851	2533	8	4/9/03	4/9/03	NUM
ftr-1851	2533	9	)	)	PUNCT
ftr-1851	2533	10	.	.	PUNCT
ftr-1851	2534	1	procedures	procedure	NOUN
ftr-1851	2534	2	to	to	PART
ftr-1851	2534	3	be	be	AUX
ftr-1851	2534	4	used	use	VERB
ftr-1851	2534	5	regarding	regard	VERB
ftr-1851	2534	6	requests	request	NOUN
ftr-1851	2534	7	for	for	ADP
ftr-1851	2534	8	tax	tax	NOUN
ftr-1851	2534	9	accrual	accrual	ADJ
ftr-1851	2534	10	and	and	CCONJ
ftr-1851	2534	11	other	other	ADJ
ftr-1851	2534	12	financial	financial	ADJ
ftr-1851	2534	13	audit	audit	NOUN
ftr-1851	2534	14	workpapers	workpaper	NOUN
ftr-1851	2534	15	.	.	PUNCT
ftr-1851	2535	1	4	4	X
ftr-1851	2535	2	.	.	X
ftr-1851	2535	3	"	"	PUNCT
ftr-1851	2535	4	the	the	DET
ftr-1851	2535	5	irs	irs	PROPN
ftr-1851	2535	6	and	and	CCONJ
ftr-1851	2535	7	treasury	treasury	PROPN
ftr-1851	2535	8	believe	believe	VERB
ftr-1851	2535	9	that	that	SCONJ
ftr-1851	2535	10	taxpayers	taxpayer	NOUN
ftr-1851	2535	11	have	have	AUX
ftr-1851	2535	12	improperly	improperly	ADV
ftr-1851	2535	13	relied	rely	VERB
ftr-1851	2535	14	on	on	ADP
ftr-1851	2535	15	opinions	opinion	NOUN
ftr-1851	2535	16	or	or	CCONJ
ftr-1851	2535	17	advice	advice	NOUN
ftr-1851	2535	18	issued	issue	VERB
ftr-1851	2535	19	by	by	ADP
ftr-1851	2535	20	tax	tax	NOUN
ftr-1851	2535	21	advisors	advisor	NOUN
ftr-1851	2535	22	to	to	PART
ftr-1851	2535	23	establish	establish	VERB
ftr-1851	2535	24	reasonable	reasonable	ADJ
ftr-1851	2535	25	cause	cause	NOUN
ftr-1851	2535	26	and	and	CCONJ
ftr-1851	2535	27	good	good	ADJ
ftr-1851	2535	28	faith	faith	NOUN
ftr-1851	2535	29	as	as	ADP
ftr-1851	2535	30	a	a	DET
ftr-1851	2535	31	basis	basis	NOUN
ftr-1851	2535	32	for	for	ADP
ftr-1851	2535	33	avoiding	avoid	VERB
ftr-1851	2535	34	the	the	DET
ftr-1851	2535	35	accuracy	accuracy	NOUN
ftr-1851	2535	36	-	-	PUNCT
ftr-1851	2535	37	related	relate	VERB
ftr-1851	2535	38	penalty	penalty	NOUN
ftr-1851	2535	39	.	.	PUNCT
ftr-1851	2535	40	"	"	PUNCT
ftr-1851	2536	1	reg-126016	reg-126016	PROPN
ftr-1851	2536	2	-	-	PUNCT
ftr-1851	2536	3	01	01	PROPN
ftr-1851	2536	4	,	,	PUNCT
ftr-1851	2536	5	establishing	establish	VERB
ftr-1851	2536	6	defenses	defense	NOUN
ftr-1851	2536	7	to	to	ADP
ftr-1851	2536	8	the	the	DET
ftr-1851	2536	9	imposition	imposition	NOUN
ftr-1851	2536	10	of	of	ADP
ftr-1851	2536	11	the	the	DET
ftr-1851	2536	12	accuracy	accuracy	NOUN
ftr-1851	2536	13	-	-	PUNCT
ftr-1851	2536	14	related	relate	VERB
ftr-1851	2536	15	penalty	penalty	NOUN
ftr-1851	2536	16	,	,	PUNCT
ftr-1851	2536	17	67	67	NUM
ftr-1851	2536	18	f.r	f.r	NOUN
ftr-1851	2536	19	.	.	NOUN
ftr-1851	2536	20	79894	79894	NUM
ftr-1851	2536	21	(	(	PUNCT
ftr-1851	2536	22	12/31/02	12/31/02	NUM
ftr-1851	2536	23	)	)	PUNCT
ftr-1851	2536	24	.	.	PUNCT
ftr-1851	2537	1	the	the	DET
ftr-1851	2537	2	treasury	treasury	PROPN
ftr-1851	2537	3	department	department	PROPN
ftr-1851	2537	4	has	have	AUX
ftr-1851	2537	5	published	publish	VERB
ftr-1851	2537	6	proposed	propose	VERB
ftr-1851	2537	7	amendments	amendment	NOUN
ftr-1851	2537	8	to	to	ADP
ftr-1851	2537	9	the	the	DET
ftr-1851	2537	10	regulations	regulation	NOUN
ftr-1851	2537	11	under	under	ADP
ftr-1851	2537	12	§	§	PROPN
ftr-1851	2537	13	§	§	PROPN
ftr-1851	2537	14	6662	6662	NUM
ftr-1851	2537	15	and	and	CCONJ
ftr-1851	2537	16	6664	6664	NUM
ftr-1851	2537	17	[	[	X
ftr-1851	2537	18	regs	reg	NOUN
ftr-1851	2537	19	.	.	PUNCT
ftr-1851	2538	1	§	§	PROPN
ftr-1851	2538	2	§	§	PROPN
ftr-1851	2538	3	1.6662	1.6662	NUM
ftr-1851	2538	4	-	-	SYM
ftr-1851	2538	5	3	3	NUM
ftr-1851	2538	6	;	;	PUNCT
ftr-1851	2538	7	1.6664	1.6664	NUM
ftr-1851	2538	8	-	-	SYM
ftr-1851	2538	9	4	4	NUM
ftr-1851	2538	10	]	]	PUNCT
ftr-1851	2538	11	to	to	PART
ftr-1851	2538	12	limit	limit	VERB
ftr-1851	2538	13	the	the	DET
ftr-1851	2538	14	available	available	ADJ
ftr-1851	2538	15	defenses	defense	NOUN
ftr-1851	2538	16	to	to	ADP
ftr-1851	2538	17	an	an	DET
ftr-1851	2538	18	accuracy	accuracy	NOUN
ftr-1851	2538	19	-	-	PUNCT
ftr-1851	2538	20	related	relate	VERB
ftr-1851	2538	21	penalty	penalty	NOUN
ftr-1851	2538	22	when	when	SCONJ
ftr-1851	2538	23	a	a	DET
ftr-1851	2538	24	taxpayer	taxpayer	NOUN
ftr-1851	2538	25	(	(	PUNCT
ftr-1851	2538	26	1	1	X
ftr-1851	2538	27	)	)	PUNCT
ftr-1851	2538	28	fails	fail	VERB
ftr-1851	2538	29	to	to	PART
ftr-1851	2538	30	disclose	disclose	VERB
ftr-1851	2538	31	a	a	DET
ftr-1851	2538	32	reportable	reportable	ADJ
ftr-1851	2538	33	transaction	transaction	NOUN
ftr-1851	2538	34	or	or	CCONJ
ftr-1851	2538	35	(	(	PUNCT
ftr-1851	2538	36	2	2	X
ftr-1851	2538	37	)	)	PUNCT
ftr-1851	2538	38	fails	fail	VERB
ftr-1851	2538	39	to	to	PART
ftr-1851	2538	40	disclose	disclose	VERB
ftr-1851	2538	41	that	that	SCONJ
ftr-1851	2538	42	it	it	PRON
ftr-1851	2538	43	has	have	AUX
ftr-1851	2538	44	taken	take	VERB
ftr-1851	2538	45	a	a	DET
ftr-1851	2538	46	position	position	NOUN
ftr-1851	2538	47	on	on	ADP
ftr-1851	2538	48	a	a	DET
ftr-1851	2538	49	return	return	NOUN
ftr-1851	2538	50	based	base	VERB
ftr-1851	2538	51	upon	upon	SCONJ
ftr-1851	2538	52	a	a	DET
ftr-1851	2538	53	regulation	regulation	NOUN
ftr-1851	2538	54	being	be	AUX
ftr-1851	2538	55	invalid	invalid	ADJ
ftr-1851	2538	56	.	.	PUNCT
ftr-1851	2539	1	under	under	ADP
ftr-1851	2539	2	the	the	DET
ftr-1851	2539	3	proposed	propose	VERB
ftr-1851	2539	4	amendments	amendment	NOUN
ftr-1851	2539	5	,	,	PUNCT
ftr-1851	2539	6	a	a	DET
ftr-1851	2539	7	taxpayer	taxpayer	NOUN
ftr-1851	2539	8	who	who	PRON
ftr-1851	2539	9	takes	take	VERB
ftr-1851	2539	10	a	a	DET
ftr-1851	2539	11	position	position	NOUN
ftr-1851	2539	12	that	that	SCONJ
ftr-1851	2539	13	a	a	DET
ftr-1851	2539	14	regulation	regulation	NOUN
ftr-1851	2539	15	is	be	AUX
ftr-1851	2539	16	invalid	invalid	ADJ
ftr-1851	2539	17	can	can	AUX
ftr-1851	2539	18	not	not	PART
ftr-1851	2539	19	rely	rely	VERB
ftr-1851	2539	20	on	on	ADP
ftr-1851	2539	21	an	an	DET
ftr-1851	2539	22	opinion	opinion	NOUN
ftr-1851	2539	23	or	or	CCONJ
ftr-1851	2539	24	advice	advice	NOUN
ftr-1851	2539	25	to	to	PART
ftr-1851	2539	26	satisfy	satisfy	VERB
ftr-1851	2539	27	the	the	DET
ftr-1851	2539	28	reasonable	reasonable	ADJ
ftr-1851	2539	29	cause	cause	NOUN
ftr-1851	2539	30	and	and	CCONJ
ftr-1851	2539	31	good	good	ADJ
ftr-1851	2539	32	faith	faith	NOUN
ftr-1851	2539	33	exception	exception	NOUN
ftr-1851	2539	34	under	under	ADP
ftr-1851	2539	35	§	§	PROPN
ftr-1851	2539	36	6664(c	6664(c	NOUN
ftr-1851	2539	37	)	)	PUNCT
ftr-1851	2539	38	with	with	ADP
ftr-1851	2539	39	respect	respect	NOUN
ftr-1851	2539	40	to	to	ADP
ftr-1851	2539	41	that	that	DET
ftr-1851	2539	42	position	position	NOUN
ftr-1851	2539	43	unless	unless	SCONJ
ftr-1851	2539	44	20041	20041	NUM
ftr-1851	2539	45	florida	florida	PROPN
ftr-1851	2539	46	tax	tax	PROPN
ftr-1851	2539	47	review	review	NOUN
ftr-1851	2539	48	the	the	DET
ftr-1851	2539	49	position	position	NOUN
ftr-1851	2539	50	was	be	AUX
ftr-1851	2539	51	disclosed	disclose	VERB
ftr-1851	2539	52	on	on	ADP
ftr-1851	2539	53	a	a	DET
ftr-1851	2539	54	return	return	NOUN
ftr-1851	2539	55	(	(	PUNCT
ftr-1851	2539	56	including	include	VERB
ftr-1851	2539	57	disclosing	disclose	VERB
ftr-1851	2539	58	the	the	DET
ftr-1851	2539	59	position	position	NOUN
ftr-1851	2539	60	that	that	SCONJ
ftr-1851	2539	61	the	the	DET
ftr-1851	2539	62	regulation	regulation	NOUN
ftr-1851	2539	63	in	in	ADP
ftr-1851	2539	64	question	question	NOUN
ftr-1851	2539	65	is	be	AUX
ftr-1851	2539	66	invalid	invalid	ADJ
ftr-1851	2539	67	)	)	PUNCT
ftr-1851	2539	68	.	.	PUNCT
ftr-1851	2540	1	a	a	DET
ftr-1851	2540	2	taxpayer	taxpayer	NOUN
ftr-1851	2540	3	who	who	PRON
ftr-1851	2540	4	engages	engage	VERB
ftr-1851	2540	5	in	in	ADP
ftr-1851	2540	6	a	a	DET
ftr-1851	2540	7	reportable	reportable	ADJ
ftr-1851	2540	8	transaction	transaction	NOUN
ftr-1851	2540	9	[	[	X
ftr-1851	2540	10	see	see	VERB
ftr-1851	2540	11	temp	temp	NOUN
ftr-1851	2540	12	.	.	PUNCT
ftr-1851	2541	1	reg	reg	NOUN
ftr-1851	2541	2	.	.	PUNCT
ftr-1851	2542	1	§	§	PROPN
ftr-1851	2542	2	1.6011	1.6011	NUM
ftr-1851	2542	3	-	-	SYM
ftr-1851	2542	4	4	4	NUM
ftr-1851	2542	5	t	t	NOUN
ftr-1851	2542	6	]	]	PUNCT
ftr-1851	2542	7	can	can	AUX
ftr-1851	2542	8	not	not	PART
ftr-1851	2542	9	rely	rely	VERB
ftr-1851	2542	10	on	on	ADP
ftr-1851	2542	11	an	an	DET
ftr-1851	2542	12	opinion	opinion	NOUN
ftr-1851	2542	13	or	or	CCONJ
ftr-1851	2542	14	advice	advice	NOUN
ftr-1851	2542	15	to	to	PART
ftr-1851	2542	16	satisfy	satisfy	VERB
ftr-1851	2542	17	the	the	DET
ftr-1851	2542	18	reasonable	reasonable	ADJ
ftr-1851	2542	19	cause	cause	NOUN
ftr-1851	2542	20	and	and	CCONJ
ftr-1851	2542	21	good	good	ADJ
ftr-1851	2542	22	faith	faith	NOUN
ftr-1851	2542	23	exception	exception	NOUN
ftr-1851	2542	24	under	under	ADP
ftr-1851	2542	25	§	§	PROPN
ftr-1851	2542	26	6664(c	6664(c	NOUN
ftr-1851	2542	27	)	)	PUNCT
ftr-1851	2542	28	with	with	ADP
ftr-1851	2542	29	respect	respect	NOUN
ftr-1851	2542	30	to	to	ADP
ftr-1851	2542	31	the	the	DET
ftr-1851	2542	32	transaction	transaction	NOUN
ftr-1851	2542	33	unless	unless	SCONJ
ftr-1851	2542	34	the	the	DET
ftr-1851	2542	35	transaction	transaction	NOUN
ftr-1851	2542	36	was	be	AUX
ftr-1851	2542	37	disclosed	disclose	VERB
ftr-1851	2542	38	pursuant	pursuant	ADV
ftr-1851	2542	39	to	to	ADP
ftr-1851	2542	40	the	the	DET
ftr-1851	2542	41	§	§	PROPN
ftr-1851	2542	42	6011	6011	NUM
ftr-1851	2542	43	regulations	regulation	NOUN
ftr-1851	2542	44	.	.	PUNCT
ftr-1851	2543	1	finally	finally	ADV
ftr-1851	2543	2	,	,	PUNCT
ftr-1851	2543	3	a	a	DET
ftr-1851	2543	4	taxpayer	taxpayer	NOUN
ftr-1851	2543	5	who	who	PRON
ftr-1851	2543	6	engages	engage	VERB
ftr-1851	2543	7	in	in	ADP
ftr-1851	2543	8	a	a	DET
ftr-1851	2543	9	reportable	reportable	ADJ
ftr-1851	2543	10	transaction	transaction	NOUN
ftr-1851	2543	11	can	can	AUX
ftr-1851	2543	12	not	not	PART
ftr-1851	2543	13	rely	rely	VERB
ftr-1851	2543	14	on	on	ADP
ftr-1851	2543	15	the	the	DET
ftr-1851	2543	16	realistic	realistic	ADJ
ftr-1851	2543	17	possibility	possibility	NOUN
ftr-1851	2543	18	standard	standard	NOUN
ftr-1851	2543	19	under	under	ADP
ftr-1851	2543	20	§	§	PROPN
ftr-1851	2543	21	6662	6662	NUM
ftr-1851	2543	22	to	to	PART
ftr-1851	2543	23	avoid	avoid	VERB
ftr-1851	2543	24	the	the	DET
ftr-1851	2543	25	accuracy	accuracy	NOUN
ftr-1851	2543	26	-	-	PUNCT
ftr-1851	2543	27	related	relate	VERB
ftr-1851	2543	28	penalty	penalty	NOUN
ftr-1851	2543	29	for	for	ADP
ftr-1851	2543	30	negligence	negligence	NOUN
ftr-1851	2543	31	or	or	CCONJ
ftr-1851	2543	32	disregard	disregard	NOUN
ftr-1851	2543	33	of	of	ADP
ftr-1851	2543	34	rules	rule	NOUN
ftr-1851	2543	35	or	or	CCONJ
ftr-1851	2543	36	regulations	regulation	NOUN
ftr-1851	2543	37	if	if	SCONJ
ftr-1851	2543	38	the	the	DET
ftr-1851	2543	39	position	position	NOUN
ftr-1851	2543	40	regarding	regard	VERB
ftr-1851	2543	41	the	the	DET
ftr-1851	2543	42	reportable	reportable	ADJ
ftr-1851	2543	43	transaction	transaction	NOUN
ftr-1851	2543	44	is	be	AUX
ftr-1851	2543	45	contrary	contrary	ADJ
ftr-1851	2543	46	to	to	ADP
ftr-1851	2543	47	a	a	DET
ftr-1851	2543	48	revenue	revenue	NOUN
ftr-1851	2543	49	ruling	ruling	NOUN
ftr-1851	2543	50	or	or	CCONJ
ftr-1851	2543	51	notice	notice	NOUN
ftr-1851	2543	52	.	.	PUNCT
ftr-1851	2544	1	when	when	SCONJ
ftr-1851	2544	2	finalized	finalize	VERB
ftr-1851	2544	3	,	,	PUNCT
ftr-1851	2544	4	the	the	DET
ftr-1851	2544	5	amendments	amendment	NOUN
ftr-1851	2544	6	will	will	AUX
ftr-1851	2544	7	apply	apply	VERB
ftr-1851	2544	8	to	to	ADP
ftr-1851	2544	9	returns	return	NOUN
ftr-1851	2544	10	filed	file	VERB
ftr-1851	2544	11	after	after	ADP
ftr-1851	2544	12	12/30/02	12/30/02	PROPN
ftr-1851	2544	13	,	,	PUNCT
ftr-1851	2544	14	with	with	ADP
ftr-1851	2544	15	respect	respect	NOUN
ftr-1851	2544	16	to	to	ADP
ftr-1851	2544	17	transactions	transaction	NOUN
ftr-1851	2544	18	entered	enter	VERB
ftr-1851	2544	19	into	into	ADP
ftr-1851	2544	20	after	after	ADP
ftr-1851	2544	21	12/31/02	12/31/02	PROPN
ftr-1851	2544	22	.	.	PROPN
ftr-1851	2544	23	0	0	PUNCT
ftr-1851	2545	1	but	but	CCONJ
ftr-1851	2545	2	be	be	AUX
ftr-1851	2545	3	careful	careful	ADJ
ftr-1851	2545	4	about	about	ADP
ftr-1851	2545	5	over	over	ADP
ftr-1851	2545	6	-	-	PUNCT
ftr-1851	2545	7	reliance	reliance	NOUN
ftr-1851	2545	8	on	on	ADP
ftr-1851	2545	9	effective	effective	ADJ
ftr-1851	2545	10	dates	date	NOUN
ftr-1851	2545	11	.	.	PUNCT
ftr-1851	2546	1	the	the	DET
ftr-1851	2546	2	preamble	preamble	ADJ
ftr-1851	2546	3	states	state	NOUN
ftr-1851	2546	4	:	:	PUNCT
ftr-1851	2546	5	the	the	DET
ftr-1851	2546	6	irs	irs	PROPN
ftr-1851	2546	7	,	,	PUNCT
ftr-1851	2546	8	however	however	ADV
ftr-1851	2546	9	,	,	PUNCT
ftr-1851	2546	10	cautions	caution	VERB
ftr-1851	2546	11	taxpayers	taxpayer	NOUN
ftr-1851	2546	12	and	and	CCONJ
ftr-1851	2546	13	tax	tax	NOUN
ftr-1851	2546	14	practitioners	practitioner	NOUN
ftr-1851	2546	15	that	that	PRON
ftr-1851	2546	16	it	it	PRON
ftr-1851	2546	17	will	will	AUX
ftr-1851	2546	18	rigorously	rigorously	ADV
ftr-1851	2546	19	apply	apply	VERB
ftr-1851	2546	20	the	the	DET
ftr-1851	2546	21	existing	exist	VERB
ftr-1851	2546	22	facts	fact	NOUN
ftr-1851	2546	23	and	and	CCONJ
ftr-1851	2546	24	circumstances	circumstance	NOUN
ftr-1851	2546	25	standard	standard	ADJ
ftr-1851	2546	26	under	under	ADP
ftr-1851	2546	27	§	§	PROPN
ftr-1851	2546	28	1.6664	1.6664	NUM
ftr-1851	2546	29	-	-	SYM
ftr-1851	2546	30	4(c	4(c	NUM
ftr-1851	2546	31	)	)	PUNCT
ftr-1851	2546	32	regarding	regard	VERB
ftr-1851	2546	33	a	a	DET
ftr-1851	2546	34	taxpayer	taxpayer	NOUN
ftr-1851	2546	35	's	's	PART
ftr-1851	2546	36	reasonable	reasonable	ADJ
ftr-1851	2546	37	reliance	reliance	NOUN
ftr-1851	2546	38	in	in	ADP
ftr-1851	2546	39	good	good	ADJ
ftr-1851	2546	40	faith	faith	NOUN
ftr-1851	2546	41	on	on	ADP
ftr-1851	2546	42	advice	advice	NOUN
ftr-1851	2546	43	from	from	ADP
ftr-1851	2546	44	a	a	DET
ftr-1851	2546	45	tax	tax	NOUN
ftr-1851	2546	46	professional	professional	NOUN
ftr-1851	2546	47	,	,	PUNCT
ftr-1851	2546	48	as	as	ADV
ftr-1851	2546	49	well	well	ADV
ftr-1851	2546	50	as	as	ADP
ftr-1851	2546	51	the	the	DET
ftr-1851	2546	52	other	other	ADJ
ftr-1851	2546	53	provisions	provision	NOUN
ftr-1851	2546	54	of	of	ADP
ftr-1851	2546	55	the	the	DET
ftr-1851	2546	56	regulations	regulation	NOUN
ftr-1851	2546	57	under	under	ADP
ftr-1851	2546	58	sections	section	NOUN
ftr-1851	2546	59	6662	6662	NUM
ftr-1851	2546	60	and	and	CCONJ
ftr-1851	2546	61	6664	6664	NUM
ftr-1851	2546	62	,	,	PUNCT
ftr-1851	2546	63	including	include	VERB
ftr-1851	2546	64	§	§	PROPN
ftr-1851	2546	65	1.6664	1.6664	NUM
ftr-1851	2546	66	-	-	SYM
ftr-1851	2546	67	4(c	4(c	NUM
ftr-1851	2546	68	)	)	PUNCT
ftr-1851	2546	69	relating	relate	VERB
ftr-1851	2546	70	to	to	ADP
ftr-1851	2546	71	special	special	ADJ
ftr-1851	2546	72	rules	rule	NOUN
ftr-1851	2546	73	for	for	ADP
ftr-1851	2546	74	the	the	DET
ftr-1851	2546	75	substantial	substantial	ADJ
ftr-1851	2546	76	understatement	understatement	NOUN
ftr-1851	2546	77	penalty	penalty	NOUN
ftr-1851	2546	78	attributable	attributable	ADJ
ftr-1851	2546	79	to	to	ADP
ftr-1851	2546	80	tax	tax	NOUN
ftr-1851	2546	81	shelter	shelter	NOUN
ftr-1851	2546	82	items	item	NOUN
ftr-1851	2546	83	of	of	ADP
ftr-1851	2546	84	a	a	DET
ftr-1851	2546	85	corporation	corporation	NOUN
ftr-1851	2546	86	.	.	PUNCT
ftr-1851	2547	1	in	in	ADP
ftr-1851	2547	2	addition	addition	NOUN
ftr-1851	2547	3	to	to	ADP
ftr-1851	2547	4	the	the	DET
ftr-1851	2547	5	modifications	modification	NOUN
ftr-1851	2547	6	contained	contain	VERB
ftr-1851	2547	7	in	in	ADP
ftr-1851	2547	8	these	these	DET
ftr-1851	2547	9	proposed	propose	VERB
ftr-1851	2547	10	regulations	regulation	NOUN
ftr-1851	2547	11	,	,	PUNCT
ftr-1851	2547	12	and	and	CCONJ
ftr-1851	2547	13	regardless	regardless	ADV
ftr-1851	2547	14	of	of	ADP
ftr-1851	2547	15	when	when	SCONJ
ftr-1851	2547	16	a	a	DET
ftr-1851	2547	17	transaction	transaction	NOUN
ftr-1851	2547	18	was	be	AUX
ftr-1851	2547	19	entered	enter	VERB
ftr-1851	2547	20	into	into	ADP
ftr-1851	2547	21	,	,	PUNCT
ftr-1851	2547	22	the	the	DET
ftr-1851	2547	23	irs	irs	PROPN
ftr-1851	2547	24	,	,	PUNCT
ftr-1851	2547	25	in	in	ADP
ftr-1851	2547	26	appropriate	appropriate	ADJ
ftr-1851	2547	27	circumstances	circumstance	NOUN
ftr-1851	2547	28	,	,	PUNCT
ftr-1851	2547	29	may	may	AUX
ftr-1851	2547	30	consider	consider	VERB
ftr-1851	2547	31	a	a	DET
ftr-1851	2547	32	taxpayer	taxpayer	NOUN
ftr-1851	2547	33	's	's	PART
ftr-1851	2547	34	failure	failure	NOUN
ftr-1851	2547	35	to	to	PART
ftr-1851	2547	36	disclose	disclose	VERB
ftr-1851	2547	37	a	a	DET
ftr-1851	2547	38	reportable	reportable	ADJ
ftr-1851	2547	39	transaction	transaction	NOUN
ftr-1851	2547	40	or	or	CCONJ
ftr-1851	2547	41	failure	failure	NOUN
ftr-1851	2547	42	to	to	PART
ftr-1851	2547	43	disclose	disclose	VERB
ftr-1851	2547	44	a	a	DET
ftr-1851	2547	45	position	position	NOUN
ftr-1851	2547	46	that	that	SCONJ
ftr-1851	2547	47	a	a	DET
ftr-1851	2547	48	regulation	regulation	NOUN
ftr-1851	2547	49	is	be	AUX
ftr-1851	2547	50	invalid	invalid	ADJ
ftr-1851	2547	51	as	as	ADP
ftr-1851	2547	52	a	a	DET
ftr-1851	2547	53	factor	factor	NOUN
ftr-1851	2547	54	in	in	ADP
ftr-1851	2547	55	determining	determine	VERB
ftr-1851	2547	56	whether	whether	SCONJ
ftr-1851	2547	57	the	the	DET
ftr-1851	2547	58	taxpayer	taxpayer	NOUN
ftr-1851	2547	59	has	have	AUX
ftr-1851	2547	60	satisfied	satisfy	VERB
ftr-1851	2547	61	the	the	DET
ftr-1851	2547	62	reasonable	reasonable	ADJ
ftr-1851	2547	63	cause	cause	NOUN
ftr-1851	2547	64	and	and	CCONJ
ftr-1851	2547	65	good	good	ADJ
ftr-1851	2547	66	faith	faith	NOUN
ftr-1851	2547	67	exception	exception	NOUN
ftr-1851	2547	68	under	under	ADP
ftr-1851	2547	69	section	section	NOUN
ftr-1851	2547	70	6664(c	6664(c	PROPN
ftr-1851	2547	71	)	)	PUNCT
ftr-1851	2547	72	to	to	ADP
ftr-1851	2547	73	the	the	DET
ftr-1851	2547	74	accuracy	accuracy	NOUN
ftr-1851	2547	75	-	-	PUNCT
ftr-1851	2547	76	related	relate	VERB
ftr-1851	2547	77	penalty	penalty	NOUN
ftr-1851	2547	78	.	.	PUNCT
ftr-1851	2548	1	a.	a.	NOUN
ftr-1851	2548	2	regulations	regulation	NOUN
ftr-1851	2548	3	are	be	AUX
ftr-1851	2548	4	now	now	ADV
ftr-1851	2548	5	final	final	ADJ
ftr-1851	2548	6	.	.	PUNCT
ftr-1851	2549	1	t.d	t.d	X
ftr-1851	2549	2	.	.	PROPN
ftr-1851	2549	3	9109	9109	NUM
ftr-1851	2549	4	,	,	PUNCT
ftr-1851	2549	5	establishing	establish	VERB
ftr-1851	2549	6	defenses	defense	NOUN
ftr-1851	2549	7	to	to	ADP
ftr-1851	2549	8	the	the	DET
ftr-1851	2549	9	imposition	imposition	NOUN
ftr-1851	2549	10	of	of	ADP
ftr-1851	2549	11	the	the	DET
ftr-1851	2549	12	accuracy	accuracy	NOUN
ftr-1851	2549	13	-	-	PUNCT
ftr-1851	2549	14	related	relate	VERB
ftr-1851	2549	15	penalty	penalty	NOUN
ftr-1851	2549	16	,	,	PUNCT
ftr-1851	2549	17	68	68	NUM
ftr-1851	2549	18	f.r	f.r	NOUN
ftr-1851	2549	19	.	.	NOUN
ftr-1851	2549	20	75126	75126	NUM
ftr-1851	2549	21	(	(	PUNCT
ftr-1851	2549	22	12/30/03	12/30/03	PROPN
ftr-1851	2549	23	)	)	PUNCT
ftr-1851	2549	24	.	.	PUNCT
ftr-1851	2550	1	the	the	DET
ftr-1851	2550	2	key	key	ADJ
ftr-1851	2550	3	provision	provision	NOUN
ftr-1851	2550	4	is	be	AUX
ftr-1851	2550	5	as	as	SCONJ
ftr-1851	2550	6	follows	follow	VERB
ftr-1851	2550	7	:	:	PUNCT
ftr-1851	2550	8	§	§	PROPN
ftr-1851	2550	9	1.6664	1.6664	NUM
ftr-1851	2550	10	-	-	SYM
ftr-1851	2550	11	4	4	NUM
ftr-1851	2550	12	-reasonable	-reasonable	ADJ
ftr-1851	2550	13	cause	cause	NOUN
ftr-1851	2550	14	and	and	CCONJ
ftr-1851	2550	15	good	good	ADJ
ftr-1851	2550	16	faith	faith	NOUN
ftr-1851	2550	17	exception	exception	NOUN
ftr-1851	2550	18	to	to	PART
ftr-1851	2550	19	section	section	NOUN
ftr-1851	2550	20	6662	6662	NUM
ftr-1851	2550	21	penalties	penalty	NOUN
ftr-1851	2550	22	.	.	PUNCT
ftr-1851	2551	1	•	•	NUM
ftr-1851	2551	2	.c	.c	NOUN
ftr-1851	2551	3	)	)	PUNCT
ftr-1851	2552	1	reliance	reliance	NOUN
ftr-1851	2552	2	on	on	ADP
ftr-1851	2552	3	opinion	opinion	NOUN
ftr-1851	2552	4	or	or	CCONJ
ftr-1851	2552	5	advice	advice	NOUN
ftr-1851	2552	6	-(1	-(1	PROPN
ftr-1851	2552	7	)	)	PUNCT
ftr-1851	2552	8	facts	fact	NOUN
ftr-1851	2552	9	and	and	CCONJ
ftr-1851	2552	10	circumstances	circumstance	NOUN
ftr-1851	2552	11	;	;	PUNCT
ftr-1851	2552	12	minimum	minimum	ADJ
ftr-1851	2552	13	requirements	requirement	NOUN
ftr-1851	2552	14	.	.	PUNCT
ftr-1851	2553	1	all	all	DET
ftr-1851	2553	2	facts	fact	NOUN
ftr-1851	2553	3	and	and	CCONJ
ftr-1851	2553	4	circumstances	circumstance	NOUN
ftr-1851	2553	5	must	must	AUX
ftr-1851	2553	6	be	be	AUX
ftr-1851	2553	7	taken	take	VERB
ftr-1851	2553	8	into	into	ADP
ftr-1851	2553	9	account	account	NOUN
ftr-1851	2553	10	in	in	ADP
ftr-1851	2553	11	determining	determine	VERB
ftr-1851	2553	12	whether	whether	SCONJ
ftr-1851	2553	13	a	a	DET
ftr-1851	2553	14	taxpayer	taxpayer	NOUN
ftr-1851	2553	15	has	have	AUX
ftr-1851	2553	16	reasonably	reasonably	ADV
ftr-1851	2553	17	relied	rely	VERB
ftr-1851	2553	18	in	in	ADP
ftr-1851	2553	19	good	good	ADJ
ftr-1851	2553	20	faith	faith	NOUN
ftr-1851	2553	21	on	on	ADP
ftr-1851	2553	22	advice	advice	NOUN
ftr-1851	2553	23	(	(	PUNCT
ftr-1851	2553	24	including	include	VERB
ftr-1851	2553	25	the	the	DET
ftr-1851	2553	26	opinion	opinion	NOUN
ftr-1851	2553	27	of	of	ADP
ftr-1851	2553	28	a	a	DET
ftr-1851	2553	29	professional	professional	ADJ
ftr-1851	2553	30	tax	tax	NOUN
ftr-1851	2553	31	advisor	advisor	NOUN
ftr-1851	2553	32	)	)	PUNCT
ftr-1851	2553	33	as	as	ADP
ftr-1851	2553	34	to	to	ADP
ftr-1851	2553	35	the	the	DET
ftr-1851	2553	36	treatment	treatment	NOUN
ftr-1851	2553	37	of	of	ADP
ftr-1851	2553	38	the	the	DET
ftr-1851	2553	39	taxpayer	taxpayer	NOUN
ftr-1851	2553	40	(	(	PUNCT
ftr-1851	2553	41	or	or	CCONJ
ftr-1851	2553	42	any	any	DET
ftr-1851	2553	43	entity	entity	NOUN
ftr-1851	2553	44	,	,	PUNCT
ftr-1851	2553	45	plan	plan	NOUN
ftr-1851	2553	46	,	,	PUNCT
ftr-1851	2553	47	or	or	CCONJ
ftr-1851	2553	48	arrangement	arrangement	NOUN
ftr-1851	2553	49	)	)	PUNCT
ftr-1851	2553	50	under	under	ADP
ftr-1851	2553	51	federal	federal	ADJ
ftr-1851	2553	52	tax	tax	NOUN
ftr-1851	2553	53	law	law	NOUN
ftr-1851	2553	54	.	.	PUNCT
ftr-1851	2554	1	for	for	ADP
ftr-1851	2554	2	example	example	NOUN
ftr-1851	2554	3	,	,	PUNCT
ftr-1851	2554	4	the	the	DET
ftr-1851	2554	5	taxpayer	taxpayer	NOUN
ftr-1851	2554	6	's	's	PART
ftr-1851	2554	7	education	education	NOUN
ftr-1851	2554	8	,	,	PUNCT
ftr-1851	2554	9	sophistication	sophistication	NOUN
ftr-1851	2554	10	and	and	CCONJ
ftr-1851	2554	11	business	business	NOUN
ftr-1851	2554	12	experience	experience	NOUN
ftr-1851	2554	13	will	will	AUX
ftr-1851	2554	14	be	be	AUX
ftr-1851	2554	15	relevant	relevant	ADJ
ftr-1851	2554	16	in	in	ADP
ftr-1851	2554	17	determining	determine	VERB
ftr-1851	2554	18	whether	whether	SCONJ
ftr-1851	2554	19	the	the	DET
ftr-1851	2554	20	taxpayer	taxpayer	NOUN
ftr-1851	2554	21	's	's	PART
ftr-1851	2554	22	reliance	reliance	NOUN
ftr-1851	2554	23	on	on	ADP
ftr-1851	2554	24	tax	tax	NOUN
ftr-1851	2554	25	advice	advice	NOUN
ftr-1851	2554	26	was	be	AUX
ftr-1851	2554	27	reasonable	reasonable	ADJ
ftr-1851	2554	28	and	and	CCONJ
ftr-1851	2554	29	made	make	VERB
ftr-1851	2554	30	in	in	ADP
ftr-1851	2554	31	good	good	ADJ
ftr-1851	2554	32	faith	faith	NOUN
ftr-1851	2554	33	.	.	PUNCT
ftr-1851	2555	1	in	in	ADP
ftr-1851	2555	2	no	no	DET
ftr-1851	2555	3	event	event	NOUN
ftr-1851	2555	4	will	will	AUX
ftr-1851	2555	5	a	a	DET
ftr-1851	2555	6	taxpayer	taxpayer	NOUN
ftr-1851	2555	7	be	be	AUX
ftr-1851	2555	8	considered	consider	VERB
ftr-1851	2555	9	to	to	PART
ftr-1851	2555	10	have	have	AUX
ftr-1851	2555	11	reasonably	reasonably	ADV
ftr-1851	2555	12	relied	rely	VERB
ftr-1851	2555	13	in	in	ADP
ftr-1851	2555	14	good	good	ADJ
ftr-1851	2555	15	faith	faith	NOUN
ftr-1851	2555	16	on	on	ADP
ftr-1851	2555	17	advice	advice	NOUN
ftr-1851	2555	18	(	(	PUNCT
ftr-1851	2555	19	including	include	VERB
ftr-1851	2555	20	an	an	DET
ftr-1851	2555	21	opinion	opinion	NOUN
ftr-1851	2555	22	)	)	PUNCT
ftr-1851	2555	23	unless	unless	SCONJ
ftr-1851	2555	24	the	the	DET
ftr-1851	2555	25	requirements	requirement	NOUN
ftr-1851	2555	26	of	of	ADP
ftr-1851	2555	27	this	this	DET
ftr-1851	2555	28	paragraph	paragraph	NOUN
ftr-1851	2555	29	(	(	PUNCT
ftr-1851	2555	30	c)(1	c)(1	NOUN
ftr-1851	2555	31	)	)	PUNCT
ftr-1851	2555	32	are	be	AUX
ftr-1851	2555	33	satisfied	satisfied	ADJ
ftr-1851	2555	34	.	.	PUNCT
ftr-1851	2556	1	the	the	DET
ftr-1851	2556	2	fact	fact	NOUN
ftr-1851	2556	3	that	that	SCONJ
ftr-1851	2556	4	these	these	DET
ftr-1851	2556	5	requirements	requirement	NOUN
ftr-1851	2556	6	are	be	AUX
ftr-1851	2556	7	satisfied	satisfied	ADJ
ftr-1851	2556	8	,	,	PUNCT
ftr-1851	2556	9	[	[	X
ftr-1851	2556	10	vol.6	vol.6	X
ftr-1851	2556	11	:	:	PUNCT
ftr-1851	2556	12	si	si	PROPN
ftr-1851	2556	13	recent	recent	ADJ
ftr-1851	2556	14	developments	development	NOUN
ftr-1851	2556	15	in	in	ADP
ftr-1851	2556	16	federal	federal	ADJ
ftr-1851	2556	17	income	income	NOUN
ftr-1851	2556	18	taxation	taxation	NOUN
ftr-1851	2556	19	however	however	ADV
ftr-1851	2556	20	,	,	PUNCT
ftr-1851	2556	21	will	will	AUX
ftr-1851	2556	22	not	not	PART
ftr-1851	2556	23	necessarily	necessarily	ADV
ftr-1851	2556	24	establish	establish	VERB
ftr-1851	2556	25	that	that	SCONJ
ftr-1851	2556	26	the	the	DET
ftr-1851	2556	27	taxpayer	taxpayer	NOUN
ftr-1851	2556	28	reasonably	reasonably	ADV
ftr-1851	2556	29	relied	rely	VERB
ftr-1851	2556	30	on	on	ADP
ftr-1851	2556	31	the	the	DET
ftr-1851	2556	32	advice	advice	NOUN
ftr-1851	2556	33	(	(	PUNCT
ftr-1851	2556	34	including	include	VERB
ftr-1851	2556	35	the	the	DET
ftr-1851	2556	36	opinion	opinion	NOUN
ftr-1851	2556	37	of	of	ADP
ftr-1851	2556	38	a	a	DET
ftr-1851	2556	39	tax	tax	NOUN
ftr-1851	2556	40	advisor	advisor	NOUN
ftr-1851	2556	41	)	)	PUNCT
ftr-1851	2556	42	in	in	ADP
ftr-1851	2556	43	good	good	ADJ
ftr-1851	2556	44	faith	faith	NOUN
ftr-1851	2556	45	.	.	PUNCT
ftr-1851	2557	1	for	for	ADP
ftr-1851	2557	2	example	example	NOUN
ftr-1851	2557	3	,	,	PUNCT
ftr-1851	2557	4	reliance	reliance	NOUN
ftr-1851	2557	5	may	may	AUX
ftr-1851	2557	6	not	not	PART
ftr-1851	2557	7	be	be	AUX
ftr-1851	2557	8	reasonable	reasonable	ADJ
ftr-1851	2557	9	or	or	CCONJ
ftr-1851	2557	10	in	in	ADP
ftr-1851	2557	11	good	good	ADJ
ftr-1851	2557	12	faith	faith	NOUN
ftr-1851	2557	13	if	if	SCONJ
ftr-1851	2557	14	the	the	DET
ftr-1851	2557	15	taxpayer	taxpayer	NOUN
ftr-1851	2557	16	knew	know	VERB
ftr-1851	2557	17	,	,	PUNCT
ftr-1851	2557	18	or	or	CCONJ
ftr-1851	2557	19	reasonably	reasonably	ADV
ftr-1851	2557	20	should	should	AUX
ftr-1851	2557	21	have	have	AUX
ftr-1851	2557	22	known	know	VERB
ftr-1851	2557	23	,	,	PUNCT
ftr-1851	2557	24	that	that	SCONJ
ftr-1851	2557	25	the	the	DET
ftr-1851	2557	26	advisor	advisor	NOUN
ftr-1851	2557	27	lacked	lack	VERB
ftr-1851	2557	28	knowledge	knowledge	NOUN
ftr-1851	2557	29	in	in	ADP
ftr-1851	2557	30	the	the	DET
ftr-1851	2557	31	relevant	relevant	ADJ
ftr-1851	2557	32	aspects	aspect	NOUN
ftr-1851	2557	33	of	of	ADP
ftr-1851	2557	34	federal	federal	ADJ
ftr-1851	2557	35	tax	tax	NOUN
ftr-1851	2557	36	law	law	NOUN
ftr-1851	2557	37	.	.	PUNCT
ftr-1851	2557	38	.	.	PUNCT
ftr-1851	2557	39	.	.	PUNCT
ftr-1851	2558	1	in	in	ADP
ftr-1851	2558	2	addition	addition	NOUN
ftr-1851	2558	3	,	,	PUNCT
ftr-1851	2558	4	the	the	DET
ftr-1851	2558	5	requirements	requirement	NOUN
ftr-1851	2558	6	of	of	ADP
ftr-1851	2558	7	this	this	DET
ftr-1851	2558	8	paragraph	paragraph	NOUN
ftr-1851	2558	9	(	(	PUNCT
ftr-1851	2558	10	c)(1	c)(1	NOUN
ftr-1851	2558	11	)	)	PUNCT
ftr-1851	2558	12	are	be	AUX
ftr-1851	2558	13	not	not	PART
ftr-1851	2558	14	satisfied	satisfied	ADJ
ftr-1851	2558	15	if	if	SCONJ
ftr-1851	2558	16	the	the	DET
ftr-1851	2558	17	taxpayer	taxpayer	NOUN
ftr-1851	2558	18	fails	fail	VERB
ftr-1851	2558	19	to	to	PART
ftr-1851	2558	20	disclose	disclose	VERB
ftr-1851	2558	21	a	a	DET
ftr-1851	2558	22	fact	fact	NOUN
ftr-1851	2558	23	that	that	SCONJ
ftr-1851	2558	24	it	it	PRON
ftr-1851	2558	25	knows	know	VERB
ftr-1851	2558	26	,	,	PUNCT
ftr-1851	2558	27	or	or	CCONJ
ftr-1851	2558	28	reasonably	reasonably	ADV
ftr-1851	2558	29	should	should	AUX
ftr-1851	2558	30	know	know	VERB
ftr-1851	2558	31	,	,	PUNCT
ftr-1851	2558	32	to	to	PART
ftr-1851	2558	33	be	be	AUX
ftr-1851	2558	34	relevant	relevant	ADJ
ftr-1851	2558	35	to	to	ADP
ftr-1851	2558	36	the	the	DET
ftr-1851	2558	37	proper	proper	ADJ
ftr-1851	2558	38	tax	tax	NOUN
ftr-1851	2558	39	treatment	treatment	NOUN
ftr-1851	2558	40	of	of	ADP
ftr-1851	2558	41	an	an	DET
ftr-1851	2558	42	item	item	NOUN
ftr-1851	2558	43	.	.	PUNCT
ftr-1851	2559	1	(	(	PUNCT
ftr-1851	2559	2	iii	iii	X
ftr-1851	2559	3	)	)	PUNCT
ftr-1851	2559	4	reliance	reliance	NOUN
ftr-1851	2559	5	on	on	ADP
ftr-1851	2559	6	the	the	DET
ftr-1851	2559	7	invalidity	invalidity	NOUN
ftr-1851	2559	8	of	of	ADP
ftr-1851	2559	9	a	a	DET
ftr-1851	2559	10	regulation	regulation	NOUN
ftr-1851	2559	11	.	.	PUNCT
ftr-1851	2560	1	a	a	DET
ftr-1851	2560	2	taxpayer	taxpayer	NOUN
ftr-1851	2560	3	may	may	AUX
ftr-1851	2560	4	not	not	PART
ftr-1851	2560	5	rely	rely	VERB
ftr-1851	2560	6	on	on	ADP
ftr-1851	2560	7	an	an	DET
ftr-1851	2560	8	opinion	opinion	NOUN
ftr-1851	2560	9	or	or	CCONJ
ftr-1851	2560	10	advice	advice	NOUN
ftr-1851	2560	11	that	that	PRON
ftr-1851	2560	12	a	a	DET
ftr-1851	2560	13	regulation	regulation	NOUN
ftr-1851	2560	14	is	be	AUX
ftr-1851	2560	15	invalid	invalid	ADJ
ftr-1851	2560	16	to	to	PART
ftr-1851	2560	17	establish	establish	VERB
ftr-1851	2560	18	that	that	SCONJ
ftr-1851	2560	19	the	the	DET
ftr-1851	2560	20	taxpayer	taxpayer	NOUN
ftr-1851	2560	21	acted	act	VERB
ftr-1851	2560	22	with	with	ADP
ftr-1851	2560	23	reasonable	reasonable	ADJ
ftr-1851	2560	24	cause	cause	NOUN
ftr-1851	2560	25	and	and	CCONJ
ftr-1851	2560	26	good	good	ADJ
ftr-1851	2560	27	faith	faith	NOUN
ftr-1851	2560	28	unless	unless	SCONJ
ftr-1851	2560	29	the	the	DET
ftr-1851	2560	30	taxpayer	taxpayer	NOUN
ftr-1851	2560	31	adequately	adequately	ADV
ftr-1851	2560	32	disclosed	disclose	VERB
ftr-1851	2560	33	,	,	PUNCT
ftr-1851	2560	34	in	in	ADP
ftr-1851	2560	35	accordance	accordance	NOUN
ftr-1851	2560	36	with	with	ADP
ftr-1851	2560	37	§	§	PROPN
ftr-1851	2560	38	1.6662	1.6662	NUM
ftr-1851	2560	39	-	-	SYM
ftr-1851	2560	40	3(c)(2	3(c)(2	NUM
ftr-1851	2560	41	)	)	PUNCT
ftr-1851	2560	42	,	,	PUNCT
ftr-1851	2560	43	the	the	DET
ftr-1851	2560	44	position	position	NOUN
ftr-1851	2560	45	that	that	SCONJ
ftr-1851	2560	46	the	the	DET
ftr-1851	2560	47	regulation	regulation	NOUN
ftr-1851	2560	48	in	in	ADP
ftr-1851	2560	49	question	question	NOUN
ftr-1851	2560	50	is	be	AUX
ftr-1851	2560	51	invalid	invalid	ADJ
ftr-1851	2560	52	.	.	PUNCT
ftr-1851	2561	1	b.	b.	PROPN
ftr-1851	2561	2	penalty	penalty	PROPN
ftr-1851	2561	3	policy	policy	NOUN
ftr-1851	2561	4	statement	statement	NOUN
ftr-1851	2561	5	issued	issue	VERB
ftr-1851	2561	6	by	by	ADP
ftr-1851	2561	7	commissioner	commissioner	PROPN
ftr-1851	2561	8	mark	mark	PROPN
ftr-1851	2561	9	w.	w.	PROPN
ftr-1851	2561	10	everson	everson	PROPN
ftr-1851	2561	11	goes	go	VERB
ftr-1851	2561	12	beyond	beyond	ADP
ftr-1851	2561	13	the	the	DET
ftr-1851	2561	14	regulations	regulation	NOUN
ftr-1851	2561	15	to	to	PART
ftr-1851	2561	16	provide	provide	VERB
ftr-1851	2561	17	that	that	SCONJ
ftr-1851	2561	18	taxpayers	taxpayer	NOUN
ftr-1851	2561	19	may	may	AUX
ftr-1851	2561	20	not	not	PART
ftr-1851	2561	21	rely	rely	VERB
ftr-1851	2561	22	on	on	ADP
ftr-1851	2561	23	the	the	DET
ftr-1851	2561	24	advice	advice	NOUN
ftr-1851	2561	25	of	of	ADP
ftr-1851	2561	26	a	a	DET
ftr-1851	2561	27	"	"	PUNCT
ftr-1851	2561	28	conflicted	conflicted	ADJ
ftr-1851	2561	29	"	"	PUNCT
ftr-1851	2561	30	tax	tax	NOUN
ftr-1851	2561	31	advisor	advisor	NOUN
ftr-1851	2561	32	.	.	PROPN
ftr-1851	2561	33	penalty	penalty	NOUN
ftr-1851	2561	34	policy	policy	NOUN
ftr-1851	2561	35	statement	statement	NOUN
ftr-1851	2561	36	issued	issue	VERB
ftr-1851	2561	37	by	by	ADP
ftr-1851	2561	38	commissioner	commissioner	PROPN
ftr-1851	2561	39	mark	mark	PROPN
ftr-1851	2561	40	w.	w.	PROPN
ftr-1851	2561	41	everson	everson	PROPN
ftr-1851	2561	42	to	to	ADP
ftr-1851	2561	43	the	the	DET
ftr-1851	2561	44	lmsb	lmsb	PROPN
ftr-1851	2561	45	and	and	CCONJ
ftr-1851	2561	46	sb	sb	PROPN
ftr-1851	2561	47	/	/	SYM
ftr-1851	2561	48	se	se	PROPN
ftr-1851	2561	49	commissioners	commissioner	NOUN
ftr-1851	2561	50	,	,	PUNCT
ftr-1851	2561	51	2003	2003	NUM
ftr-1851	2561	52	tnt	tnt	PROPN
ftr-1851	2561	53	249	249	NUM
ftr-1851	2561	54	-	-	SYM
ftr-1851	2561	55	9	9	NUM
ftr-1851	2561	56	(	(	PUNCT
ftr-1851	2561	57	12/30/03	12/30/03	PROPN
ftr-1851	2561	58	)	)	PUNCT
ftr-1851	2561	59	.	.	PUNCT
ftr-1851	2562	1	this	this	DET
ftr-1851	2562	2	document	document	NOUN
ftr-1851	2562	3	instructs	instruct	VERB
ftr-1851	2562	4	irs	irs	PROPN
ftr-1851	2562	5	employees	employee	NOUN
ftr-1851	2562	6	that	that	SCONJ
ftr-1851	2562	7	taxpayers	taxpayer	NOUN
ftr-1851	2562	8	may	may	AUX
ftr-1851	2562	9	not	not	PART
ftr-1851	2562	10	rely	rely	VERB
ftr-1851	2562	11	on	on	ADP
ftr-1851	2562	12	the	the	DET
ftr-1851	2562	13	advice	advice	NOUN
ftr-1851	2562	14	of	of	ADP
ftr-1851	2562	15	a	a	DET
ftr-1851	2562	16	tax	tax	NOUN
ftr-1851	2562	17	advisor	advisor	NOUN
ftr-1851	2562	18	who	who	PRON
ftr-1851	2562	19	has	have	VERB
ftr-1851	2562	20	a	a	DET
ftr-1851	2562	21	financial	financial	ADJ
ftr-1851	2562	22	arrangement	arrangement	NOUN
ftr-1851	2562	23	or	or	CCONJ
ftr-1851	2562	24	referral	referral	ADJ
ftr-1851	2562	25	agreement	agreement	NOUN
ftr-1851	2562	26	with	with	ADP
ftr-1851	2562	27	a	a	DET
ftr-1851	2562	28	tax	tax	NOUN
ftr-1851	2562	29	shelter	shelter	NOUN
ftr-1851	2562	30	promoter	promoter	NOUN
ftr-1851	2562	31	because	because	SCONJ
ftr-1851	2562	32	his	his	PRON
ftr-1851	2562	33	independent	independent	ADJ
ftr-1851	2562	34	judgment	judgment	NOUN
ftr-1851	2562	35	is	be	AUX
ftr-1851	2562	36	compromised	compromise	VERB
ftr-1851	2562	37	.	.	PUNCT
ftr-1851	2563	1	moreover	moreover	ADV
ftr-1851	2563	2	,	,	PUNCT
ftr-1851	2563	3	the	the	DET
ftr-1851	2563	4	irs	irs	PROPN
ftr-1851	2563	5	will	will	AUX
ftr-1851	2563	6	question	question	VERB
ftr-1851	2563	7	the	the	DET
ftr-1851	2563	8	reasonableness	reasonableness	NOUN
ftr-1851	2563	9	and	and	CCONJ
ftr-1851	2563	10	good	good	ADJ
ftr-1851	2563	11	faith	faith	NOUN
ftr-1851	2563	12	of	of	ADP
ftr-1851	2563	13	taxpayers	taxpayer	NOUN
ftr-1851	2563	14	who	who	PRON
ftr-1851	2563	15	know	know	VERB
ftr-1851	2563	16	or	or	CCONJ
ftr-1851	2563	17	have	have	VERB
ftr-1851	2563	18	reason	reason	NOUN
ftr-1851	2563	19	to	to	PART
ftr-1851	2563	20	know	know	VERB
ftr-1851	2563	21	that	that	SCONJ
ftr-1851	2563	22	the	the	DET
ftr-1851	2563	23	tax	tax	NOUN
ftr-1851	2563	24	advisor	advisor	NOUN
ftr-1851	2563	25	is	be	AUX
ftr-1851	2563	26	not	not	PART
ftr-1851	2563	27	independent	independent	ADJ
ftr-1851	2563	28	,	,	PUNCT
ftr-1851	2563	29	and	and	CCONJ
ftr-1851	2563	30	will	will	AUX
ftr-1851	2563	31	not	not	PART
ftr-1851	2563	32	accept	accept	VERB
ftr-1851	2563	33	taxpayer	taxpayer	NOUN
ftr-1851	2563	34	reliance	reliance	NOUN
ftr-1851	2563	35	on	on	ADP
ftr-1851	2563	36	an	an	DET
ftr-1851	2563	37	opinion	opinion	NOUN
ftr-1851	2563	38	from	from	ADP
ftr-1851	2563	39	a	a	DET
ftr-1851	2563	40	non	non	ADJ
ftr-1851	2563	41	-	-	ADJ
ftr-1851	2563	42	independent	independent	ADJ
ftr-1851	2563	43	tax	tax	NOUN
ftr-1851	2563	44	advisor	advisor	NOUN
ftr-1851	2563	45	as	as	ADP
ftr-1851	2563	46	proof	proof	NOUN
ftr-1851	2563	47	of	of	ADP
ftr-1851	2563	48	"	"	PUNCT
ftr-1851	2563	49	reasonable	reasonable	ADJ
ftr-1851	2563	50	cause	cause	NOUN
ftr-1851	2563	51	and	and	CCONJ
ftr-1851	2563	52	good	good	ADJ
ftr-1851	2563	53	faith	faith	NOUN
ftr-1851	2563	54	.	.	PUNCT
ftr-1851	2563	55	"	"	PUNCT
ftr-1851	2564	1	see	see	VERB
ftr-1851	2564	2	,	,	PUNCT
ftr-1851	2564	3	§	§	PROPN
ftr-1851	2564	4	6664(c	6664(c	PROPN
ftr-1851	2564	5	)	)	PUNCT
ftr-1851	2564	6	.	.	PUNCT
ftr-1851	2565	1	5	5	X
ftr-1851	2565	2	.	.	NUM
ftr-1851	2565	3	proposed	propose	VERB
ftr-1851	2565	4	revisions	revision	NOUN
ftr-1851	2565	5	to	to	PART
ftr-1851	2565	6	circular	circular	VERB
ftr-1851	2565	7	230	230	NUM
ftr-1851	2565	8	related	relate	VERB
ftr-1851	2565	9	to	to	ADP
ftr-1851	2565	10	tax	tax	NOUN
ftr-1851	2565	11	shelters	shelter	NOUN
ftr-1851	2565	12	require	require	VERB
ftr-1851	2565	13	disclosures	disclosure	NOUN
ftr-1851	2565	14	in	in	ADP
ftr-1851	2565	15	tax	tax	NOUN
ftr-1851	2565	16	shelter	shelter	NOUN
ftr-1851	2565	17	opinions	opinion	NOUN
ftr-1851	2565	18	of	of	ADP
ftr-1851	2565	19	relationship	relationship	NOUN
ftr-1851	2565	20	between	between	ADP
ftr-1851	2565	21	practitioner	practitioner	NOUN
ftr-1851	2565	22	and	and	CCONJ
ftr-1851	2565	23	promoter	promoter	NOUN
ftr-1851	2565	24	,	,	PUNCT
ftr-1851	2565	25	etc	etc	X
ftr-1851	2565	26	.	.	X
ftr-1851	2565	27	reg-122379	reg-122379	PROPN
ftr-1851	2565	28	-	-	PUNCT
ftr-1851	2565	29	02	02	NUM
ftr-1851	2565	30	,	,	PUNCT
ftr-1851	2565	31	regulations	regulation	NOUN
ftr-1851	2565	32	governing	govern	VERB
ftr-1851	2565	33	practice	practice	NOUN
ftr-1851	2565	34	before	before	ADP
ftr-1851	2565	35	the	the	DET
ftr-1851	2565	36	internal	internal	ADJ
ftr-1851	2565	37	revenue	revenue	NOUN
ftr-1851	2565	38	service	service	NOUN
ftr-1851	2565	39	,	,	PUNCT
ftr-1851	2565	40	68	68	NUM
ftr-1851	2565	41	f.r	f.r	NOUN
ftr-1851	2565	42	.	.	NOUN
ftr-1851	2565	43	75186	75186	NUM
ftr-1851	2565	44	(	(	PUNCT
ftr-1851	2565	45	12/30/03	12/30/03	PROPN
ftr-1851	2565	46	)	)	PUNCT
ftr-1851	2565	47	.	.	PUNCT
ftr-1851	2566	1	new	new	ADJ
ftr-1851	2566	2	proposed	propose	VERB
ftr-1851	2566	3	amendments	amendment	NOUN
ftr-1851	2566	4	to	to	PART
ftr-1851	2566	5	circular	circular	VERB
ftr-1851	2566	6	230	230	NUM
ftr-1851	2566	7	differ	differ	NOUN
ftr-1851	2566	8	from	from	ADP
ftr-1851	2566	9	the	the	DET
ftr-1851	2566	10	1/12/01	1/12/01	NUM
ftr-1851	2566	11	proposed	propose	VERB
ftr-1851	2566	12	amendments	amendment	NOUN
ftr-1851	2566	13	in	in	ADP
ftr-1851	2566	14	several	several	ADJ
ftr-1851	2566	15	ways	way	NOUN
ftr-1851	2566	16	:	:	PUNCT
ftr-1851	2566	17	(	(	PUNCT
ftr-1851	2566	18	1	1	X
ftr-1851	2566	19	)	)	PUNCT
ftr-1851	2566	20	§	§	PROPN
ftr-1851	2566	21	10.33	10.33	NUM
ftr-1851	2566	22	prescribes	prescribe	VERB
ftr-1851	2566	23	best	good	ADJ
ftr-1851	2566	24	practices	practice	NOUN
ftr-1851	2566	25	for	for	ADP
ftr-1851	2566	26	all	all	DET
ftr-1851	2566	27	tax	tax	NOUN
ftr-1851	2566	28	advisors	advisor	NOUN
ftr-1851	2566	29	;	;	PUNCT
ftr-1851	2566	30	(	(	PUNCT
ftr-1851	2566	31	2	2	X
ftr-1851	2566	32	)	)	PUNCT
ftr-1851	2566	33	§	§	PROPN
ftr-1851	2566	34	10.35	10.35	NUM
ftr-1851	2566	35	combines	combine	NOUN
ftr-1851	2566	36	and	and	CCONJ
ftr-1851	2566	37	modifies	modify	VERB
ftr-1851	2566	38	the	the	DET
ftr-1851	2566	39	standards	standard	NOUN
ftr-1851	2566	40	applicable	applicable	ADJ
ftr-1851	2566	41	to	to	PART
ftr-1851	2566	42	"	"	PUNCT
ftr-1851	2566	43	marketed	market	VERB
ftr-1851	2566	44	"	"	PUNCT
ftr-1851	2566	45	and	and	CCONJ
ftr-1851	2566	46	"	"	PUNCT
ftr-1851	2566	47	more	more	ADV
ftr-1851	2566	48	likely	likely	ADJ
ftr-1851	2566	49	than	than	ADP
ftr-1851	2566	50	not	not	PART
ftr-1851	2566	51	"	"	PUNCT
ftr-1851	2566	52	tax	tax	NOUN
ftr-1851	2566	53	shelter	shelter	NOUN
ftr-1851	2566	54	opinions	opinion	NOUN
ftr-1851	2566	55	from	from	ADP
ftr-1851	2566	56	former	former	ADJ
ftr-1851	2566	57	§	§	PROPN
ftr-1851	2566	58	§	§	PROPN
ftr-1851	2566	59	10.33	10.33	NUM
ftr-1851	2566	60	and	and	CCONJ
ftr-1851	2566	61	10.35	10.35	NUM
ftr-1851	2566	62	;	;	PUNCT
ftr-1851	2566	63	(	(	PUNCT
ftr-1851	2566	64	3	3	X
ftr-1851	2566	65	)	)	PUNCT
ftr-1851	2566	66	§	§	PROPN
ftr-1851	2566	67	10.36	10.36	NUM
ftr-1851	2566	68	contains	contain	VERB
ftr-1851	2566	69	the	the	DET
ftr-1851	2566	70	revised	revise	VERB
ftr-1851	2566	71	procedures	procedure	NOUN
ftr-1851	2566	72	for	for	ADP
ftr-1851	2566	73	ensuring	ensure	VERB
ftr-1851	2566	74	compliance	compliance	NOUN
ftr-1851	2566	75	with	with	ADP
ftr-1851	2566	76	§	§	PROPN
ftr-1851	2566	77	§	§	PROPN
ftr-1851	2566	78	10.33	10.33	NUM
ftr-1851	2566	79	and	and	CCONJ
ftr-1851	2566	80	10.35	10.35	NUM
ftr-1851	2566	81	;	;	PUNCT
ftr-1851	2566	82	and	and	CCONJ
ftr-1851	2566	83	(	(	PUNCT
ftr-1851	2566	84	4	4	X
ftr-1851	2566	85	)	)	PUNCT
ftr-1851	2566	86	new	new	ADJ
ftr-1851	2566	87	§	§	PROPN
ftr-1851	2566	88	10.37	10.37	NUM
ftr-1851	2566	89	contains	contain	VERB
ftr-1851	2566	90	provisions	provision	NOUN
ftr-1851	2566	91	relating	relate	VERB
ftr-1851	2566	92	to	to	ADP
ftr-1851	2566	93	advisory	advisory	ADJ
ftr-1851	2566	94	committees	committee	NOUN
ftr-1851	2566	95	to	to	ADP
ftr-1851	2566	96	the	the	DET
ftr-1851	2566	97	office	office	NOUN
ftr-1851	2566	98	of	of	ADP
ftr-1851	2566	99	professional	professional	ADJ
ftr-1851	2566	100	responsibility	responsibility	NOUN
ftr-1851	2566	101	.	.	PUNCT
ftr-1851	2566	102	0	0	PUNCT
ftr-1851	2567	1	under	under	ADP
ftr-1851	2567	2	§	§	PROPN
ftr-1851	2567	3	10.33	10.33	NUM
ftr-1851	2567	4	"	"	PUNCT
ftr-1851	2567	5	best	good	ADJ
ftr-1851	2567	6	practices	practice	NOUN
ftr-1851	2567	7	"	"	PUNCT
ftr-1851	2567	8	include	include	VERB
ftr-1851	2567	9	:	:	PUNCT
ftr-1851	2567	10	(	(	PUNCT
ftr-1851	2567	11	1	1	X
ftr-1851	2567	12	)	)	PUNCT
ftr-1851	2567	13	communicating	communicate	VERB
ftr-1851	2567	14	clearly	clearly	ADV
ftr-1851	2567	15	with	with	ADP
ftr-1851	2567	16	the	the	DET
ftr-1851	2567	17	client	client	NOUN
ftr-1851	2567	18	regarding	regard	VERB
ftr-1851	2567	19	the	the	DET
ftr-1851	2567	20	terms	term	NOUN
ftr-1851	2567	21	of	of	ADP
ftr-1851	2567	22	the	the	DET
ftr-1851	2567	23	engagement	engagement	NOUN
ftr-1851	2567	24	and	and	CCONJ
ftr-1851	2567	25	the	the	DET
ftr-1851	2567	26	form	form	NOUN
ftr-1851	2567	27	and	and	CCONJ
ftr-1851	2567	28	scope	scope	NOUN
ftr-1851	2567	29	of	of	ADP
ftr-1851	2567	30	the	the	DET
ftr-1851	2567	31	advice	advice	NOUN
ftr-1851	2567	32	or	or	CCONJ
ftr-1851	2567	33	assistance	assistance	NOUN
ftr-1851	2567	34	to	to	PART
ftr-1851	2567	35	be	be	AUX
ftr-1851	2567	36	rendered	render	VERB
ftr-1851	2567	37	;	;	PUNCT
ftr-1851	2567	38	(	(	PUNCT
ftr-1851	2567	39	2	2	X
ftr-1851	2567	40	)	)	PUNCT
ftr-1851	2567	41	establishing	establish	VERB
ftr-1851	2567	42	the	the	DET
ftr-1851	2567	43	relevant	relevant	ADJ
ftr-1851	2567	44	facts	fact	NOUN
ftr-1851	2567	45	,	,	PUNCT
ftr-1851	2567	46	including	include	VERB
ftr-1851	2567	47	evaluating	evaluate	VERB
ftr-1851	2567	48	the	the	DET
ftr-1851	2567	49	reasonableness	reasonableness	NOUN
ftr-1851	2567	50	of	of	ADP
ftr-1851	2567	51	any	any	DET
ftr-1851	2567	52	assumptions	assumption	NOUN
ftr-1851	2567	53	or	or	CCONJ
ftr-1851	2567	54	representations	representation	NOUN
ftr-1851	2567	55	;	;	PUNCT
ftr-1851	2567	56	(	(	PUNCT
ftr-1851	2567	57	3	3	X
ftr-1851	2567	58	)	)	PUNCT
ftr-1851	2567	59	relating	relate	VERB
ftr-1851	2567	60	applicable	applicable	ADJ
ftr-1851	2567	61	law	law	NOUN
ftr-1851	2567	62	,	,	PUNCT
ftr-1851	2567	63	including	include	VERB
ftr-1851	2567	64	potentially	potentially	ADV
ftr-1851	2567	65	applicablejudicial	applicablejudicial	ADJ
ftr-1851	2567	66	doctrines	doctrine	NOUN
ftr-1851	2567	67	,	,	PUNCT
ftr-1851	2567	68	to	to	ADP
ftr-1851	2567	69	the	the	DET
ftr-1851	2567	70	relevant	relevant	ADJ
ftr-1851	2567	71	facts	fact	NOUN
ftr-1851	2567	72	;	;	PUNCT
ftr-1851	2567	73	(	(	PUNCT
ftr-1851	2567	74	4	4	X
ftr-1851	2567	75	)	)	PUNCT
ftr-1851	2567	76	arriving	arrive	VERB
ftr-1851	2567	77	at	at	ADP
ftr-1851	2567	78	a	a	DET
ftr-1851	2567	79	conclusion	conclusion	NOUN
ftr-1851	2567	80	supported	support	VERB
ftr-1851	2567	81	by	by	ADP
ftr-1851	2567	82	the	the	DET
ftr-1851	2567	83	law	law	NOUN
ftr-1851	2567	84	and	and	CCONJ
ftr-1851	2567	85	the	the	DET
ftr-1851	2567	86	facts	fact	NOUN
ftr-1851	2567	87	;	;	PUNCT
ftr-1851	2567	88	(	(	PUNCT
ftr-1851	2567	89	5	5	X
ftr-1851	2567	90	)	)	PUNCT
ftr-1851	2567	91	advising	advise	VERB
ftr-1851	2567	92	the	the	DET
ftr-1851	2567	93	client	client	NOUN
ftr-1851	2567	94	regarding	regard	VERB
ftr-1851	2567	95	the	the	DET
ftr-1851	2567	96	import	import	NOUN
ftr-1851	2567	97	of	of	ADP
ftr-1851	2567	98	the	the	DET
ftr-1851	2567	99	conclusions	conclusion	NOUN
ftr-1851	2567	100	reached	reach	VERB
ftr-1851	2567	101	;	;	PUNCT
ftr-1851	2567	102	and	and	CCONJ
ftr-1851	2567	103	(	(	PUNCT
ftr-1851	2567	104	6	6	X
ftr-1851	2567	105	)	)	PUNCT
ftr-1851	2567	106	acting	act	VERB
ftr-1851	2567	107	fairly	fairly	ADV
ftr-1851	2567	108	and	and	CCONJ
ftr-1851	2567	109	with	with	ADP
ftr-1851	2567	110	integrity	integrity	NOUN
ftr-1851	2567	111	in	in	ADP
ftr-1851	2567	112	practice	practice	NOUN
ftr-1851	2567	113	before	before	ADP
ftr-1851	2567	114	the	the	DET
ftr-1851	2567	115	irs	irs	PROPN
ftr-1851	2567	116	.	.	PUNCT
ftr-1851	2568	1	20041	20041	NUM
ftr-1851	2568	2	florida	florida	PROPN
ftr-1851	2568	3	tax	tax	PROPN
ftr-1851	2568	4	review	review	NOUN
ftr-1851	2568	5	0	0	NUM
ftr-1851	2568	6	tax	tax	NOUN
ftr-1851	2568	7	shelter	shelter	NOUN
ftr-1851	2568	8	opinions	opinion	NOUN
ftr-1851	2568	9	covered	cover	VERB
ftr-1851	2568	10	by	by	ADP
ftr-1851	2568	11	§	§	PROPN
ftr-1851	2568	12	10.35	10.35	NUM
ftr-1851	2568	13	are	be	AUX
ftr-1851	2568	14	more	more	ADV
ftr-1851	2568	15	-	-	PUNCT
ftr-1851	2568	16	likely	likely	ADJ
ftr-1851	2568	17	-	-	PUNCT
ftr-1851	2568	18	than	than	ADP
ftr-1851	2568	19	-	-	PUNCT
ftr-1851	2568	20	not	not	PART
ftr-1851	2568	21	and	and	CCONJ
ftr-1851	2568	22	marketed	market	VERB
ftr-1851	2568	23	tax	tax	NOUN
ftr-1851	2568	24	shelter	shelter	NOUN
ftr-1851	2568	25	opinions	opinion	NOUN
ftr-1851	2568	26	;	;	PUNCT
ftr-1851	2568	27	they	they	PRON
ftr-1851	2568	28	,	,	PUNCT
ftr-1851	2568	29	however	however	ADV
ftr-1851	2568	30	,	,	PUNCT
ftr-1851	2568	31	do	do	AUX
ftr-1851	2568	32	not	not	PART
ftr-1851	2568	33	include	include	VERB
ftr-1851	2568	34	preliminary	preliminary	ADJ
ftr-1851	2568	35	advice	advice	NOUN
ftr-1851	2568	36	provided	provide	VERB
ftr-1851	2568	37	pursuant	pursuant	ADV
ftr-1851	2568	38	to	to	ADP
ftr-1851	2568	39	an	an	DET
ftr-1851	2568	40	engagement	engagement	NOUN
ftr-1851	2568	41	in	in	ADP
ftr-1851	2568	42	which	which	PRON
ftr-1851	2568	43	the	the	DET
ftr-1851	2568	44	practitioner	practitioner	NOUN
ftr-1851	2568	45	is	be	AUX
ftr-1851	2568	46	expected	expect	VERB
ftr-1851	2568	47	subsequently	subsequently	ADV
ftr-1851	2568	48	to	to	PART
ftr-1851	2568	49	provide	provide	VERB
ftr-1851	2568	50	an	an	DET
ftr-1851	2568	51	opinion	opinion	NOUN
ftr-1851	2568	52	that	that	PRON
ftr-1851	2568	53	satisfies	satisfy	VERB
ftr-1851	2568	54	§	§	PROPN
ftr-1851	2568	55	10.35	10.35	NUM
ftr-1851	2568	56	.	.	PUNCT
ftr-1851	2569	1	the	the	DET
ftr-1851	2569	2	definition	definition	NOUN
ftr-1851	2569	3	of	of	ADP
ftr-1851	2569	4	"	"	PUNCT
ftr-1851	2569	5	tax	tax	NOUN
ftr-1851	2569	6	shelter	shelter	NOUN
ftr-1851	2569	7	,	,	PUNCT
ftr-1851	2569	8	"	"	PUNCT
ftr-1851	2569	9	tracking	track	VERB
ftr-1851	2569	10	the	the	DET
ftr-1851	2569	11	one	one	NOUN
ftr-1851	2569	12	found	find	VERB
ftr-1851	2569	13	in	in	ADP
ftr-1851	2569	14	§	§	PROPN
ftr-1851	2569	15	6662	6662	NUM
ftr-1851	2569	16	which	which	PRON
ftr-1851	2569	17	was	be	AUX
ftr-1851	2569	18	contained	contain	VERB
ftr-1851	2569	19	in	in	ADP
ftr-1851	2569	20	the	the	DET
ftr-1851	2569	21	2001	2001	NUM
ftr-1851	2569	22	proposed	propose	VERB
ftr-1851	2569	23	regulations	regulation	NOUN
ftr-1851	2569	24	,	,	PUNCT
ftr-1851	2569	25	remains	remain	VERB
ftr-1851	2569	26	the	the	DET
ftr-1851	2569	27	same	same	ADJ
ftr-1851	2569	28	.	.	PUNCT
ftr-1851	2570	1	the	the	DET
ftr-1851	2570	2	requirements	requirement	NOUN
ftr-1851	2570	3	for	for	ADP
ftr-1851	2570	4	tax	tax	NOUN
ftr-1851	2570	5	shelter	shelter	NOUN
ftr-1851	2570	6	opinions	opinion	NOUN
ftr-1851	2570	7	include	include	VERB
ftr-1851	2570	8	:	:	PUNCT
ftr-1851	2570	9	(	(	PUNCT
ftr-1851	2570	10	1	1	X
ftr-1851	2570	11	)	)	PUNCT
ftr-1851	2570	12	identifying	identify	VERB
ftr-1851	2570	13	and	and	CCONJ
ftr-1851	2570	14	considering	consider	VERB
ftr-1851	2570	15	all	all	DET
ftr-1851	2570	16	relevant	relevant	ADJ
ftr-1851	2570	17	facts	fact	NOUN
ftr-1851	2570	18	and	and	CCONJ
ftr-1851	2570	19	not	not	PART
ftr-1851	2570	20	relying	rely	VERB
ftr-1851	2570	21	on	on	ADP
ftr-1851	2570	22	any	any	DET
ftr-1851	2570	23	unreasonable	unreasonable	ADJ
ftr-1851	2570	24	factual	factual	ADJ
ftr-1851	2570	25	assumptions	assumption	NOUN
ftr-1851	2570	26	or	or	CCONJ
ftr-1851	2570	27	representations	representation	NOUN
ftr-1851	2570	28	;	;	PUNCT
ftr-1851	2570	29	(	(	PUNCT
ftr-1851	2570	30	2	2	X
ftr-1851	2570	31	)	)	PUNCT
ftr-1851	2570	32	relating	relate	VERB
ftr-1851	2570	33	the	the	DET
ftr-1851	2570	34	applicable	applicable	ADJ
ftr-1851	2570	35	law	law	NOUN
ftr-1851	2570	36	to	to	ADP
ftr-1851	2570	37	the	the	DET
ftr-1851	2570	38	relevant	relevant	ADJ
ftr-1851	2570	39	facts	fact	NOUN
ftr-1851	2570	40	in	in	ADP
ftr-1851	2570	41	a	a	DET
ftr-1851	2570	42	reasonable	reasonable	ADJ
ftr-1851	2570	43	manner	manner	NOUN
ftr-1851	2570	44	;	;	PUNCT
ftr-1851	2570	45	(	(	PUNCT
ftr-1851	2570	46	3	3	X
ftr-1851	2570	47	)	)	PUNCT
ftr-1851	2570	48	considering	consider	VERB
ftr-1851	2570	49	all	all	DET
ftr-1851	2570	50	material	material	ADJ
ftr-1851	2570	51	federal	federal	ADJ
ftr-1851	2570	52	tax	tax	NOUN
ftr-1851	2570	53	issues	issue	NOUN
ftr-1851	2570	54	and	and	CCONJ
ftr-1851	2570	55	reaching	reach	VERB
ftr-1851	2570	56	a	a	DET
ftr-1851	2570	57	conclusion	conclusion	NOUN
ftr-1851	2570	58	supported	support	VERB
ftr-1851	2570	59	by	by	ADP
ftr-1851	2570	60	the	the	DET
ftr-1851	2570	61	facts	fact	NOUN
ftr-1851	2570	62	and	and	CCONJ
ftr-1851	2570	63	the	the	DET
ftr-1851	2570	64	law	law	NOUN
ftr-1851	2570	65	with	with	ADP
ftr-1851	2570	66	respect	respect	NOUN
ftr-1851	2570	67	to	to	ADP
ftr-1851	2570	68	each	each	DET
ftr-1851	2570	69	issue	issue	NOUN
ftr-1851	2570	70	;	;	PUNCT
ftr-1851	2570	71	and	and	CCONJ
ftr-1851	2570	72	(	(	PUNCT
ftr-1851	2570	73	4	4	X
ftr-1851	2570	74	)	)	PUNCT
ftr-1851	2570	75	providing	provide	VERB
ftr-1851	2570	76	an	an	DET
ftr-1851	2570	77	overall	overall	ADJ
ftr-1851	2570	78	conclusion	conclusion	NOUN
ftr-1851	2570	79	as	as	ADP
ftr-1851	2570	80	to	to	ADP
ftr-1851	2570	81	the	the	DET
ftr-1851	2570	82	federal	federal	ADJ
ftr-1851	2570	83	tax	tax	NOUN
ftr-1851	2570	84	treatment	treatment	NOUN
ftr-1851	2570	85	of	of	ADP
ftr-1851	2570	86	each	each	DET
ftr-1851	2570	87	tax	tax	NOUN
ftr-1851	2570	88	shelter	shelter	NOUN
ftr-1851	2570	89	item	item	NOUN
ftr-1851	2570	90	,	,	PUNCT
ftr-1851	2570	91	and	and	CCONJ
ftr-1851	2570	92	the	the	DET
ftr-1851	2570	93	reasons	reason	NOUN
ftr-1851	2570	94	for	for	ADP
ftr-1851	2570	95	that	that	DET
ftr-1851	2570	96	conclusion	conclusion	NOUN
ftr-1851	2570	97	and	and	CCONJ
ftr-1851	2570	98	providing	provide	VERB
ftr-1851	2570	99	an	an	DET
ftr-1851	2570	100	overall	overall	ADJ
ftr-1851	2570	101	conclusion	conclusion	NOUN
ftr-1851	2570	102	as	as	ADP
ftr-1851	2570	103	to	to	ADP
ftr-1851	2570	104	the	the	DET
ftr-1851	2570	105	federal	federal	ADJ
ftr-1851	2570	106	tax	tax	NOUN
ftr-1851	2570	107	treatment	treatment	NOUN
ftr-1851	2570	108	of	of	ADP
ftr-1851	2570	109	each	each	DET
ftr-1851	2570	110	tax	tax	NOUN
ftr-1851	2570	111	shelter	shelter	NOUN
ftr-1851	2570	112	item	item	NOUN
ftr-1851	2570	113	and	and	CCONJ
ftr-1851	2570	114	the	the	DET
ftr-1851	2570	115	reasons	reason	NOUN
ftr-1851	2570	116	for	for	ADP
ftr-1851	2570	117	that	that	DET
ftr-1851	2570	118	conclusion	conclusion	NOUN
ftr-1851	2570	119	.	.	PUNCT
ftr-1851	2571	1	*	*	PUNCT
ftr-1851	2571	2	under	under	ADP
ftr-1851	2571	3	§	§	PROPN
ftr-1851	2571	4	10.35(d	10.35(d	NUM
ftr-1851	2571	5	)	)	PUNCT
ftr-1851	2571	6	,	,	PUNCT
ftr-1851	2571	7	a	a	DET
ftr-1851	2571	8	practitioner	practitioner	NOUN
ftr-1851	2571	9	must	must	AUX
ftr-1851	2571	10	disclose	disclose	VERB
ftr-1851	2571	11	any	any	DET
ftr-1851	2571	12	compensation	compensation	NOUN
ftr-1851	2571	13	arrangement	arrangement	NOUN
ftr-1851	2571	14	he	he	PRON
ftr-1851	2571	15	may	may	AUX
ftr-1851	2571	16	have	have	VERB
ftr-1851	2571	17	with	with	ADP
ftr-1851	2571	18	any	any	DET
ftr-1851	2571	19	person	person	NOUN
ftr-1851	2571	20	(	(	PUNCT
ftr-1851	2571	21	other	other	ADJ
ftr-1851	2571	22	than	than	ADP
ftr-1851	2571	23	the	the	DET
ftr-1851	2571	24	client	client	NOUN
ftr-1851	2571	25	for	for	ADP
ftr-1851	2571	26	whom	whom	PRON
ftr-1851	2571	27	the	the	DET
ftr-1851	2571	28	opinion	opinion	NOUN
ftr-1851	2571	29	is	be	AUX
ftr-1851	2571	30	prepared	prepare	VERB
ftr-1851	2571	31	)	)	PUNCT
ftr-1851	2571	32	with	with	ADP
ftr-1851	2571	33	respect	respect	NOUN
ftr-1851	2571	34	to	to	ADP
ftr-1851	2571	35	the	the	DET
ftr-1851	2571	36	tax	tax	NOUN
ftr-1851	2571	37	shelter	shelter	NOUN
ftr-1851	2571	38	discussed	discuss	VERB
ftr-1851	2571	39	in	in	ADP
ftr-1851	2571	40	the	the	DET
ftr-1851	2571	41	opinion	opinion	NOUN
ftr-1851	2571	42	,	,	PUNCT
ftr-1851	2571	43	as	as	ADV
ftr-1851	2571	44	well	well	ADV
ftr-1851	2571	45	as	as	ADP
ftr-1851	2571	46	any	any	DET
ftr-1851	2571	47	other	other	ADJ
ftr-1851	2571	48	referral	referral	ADJ
ftr-1851	2571	49	arrangement	arrangement	NOUN
ftr-1851	2571	50	relating	relate	VERB
ftr-1851	2571	51	thereto	thereto	VERB
ftr-1851	2571	52	.	.	PUNCT
ftr-1851	2572	1	the	the	DET
ftr-1851	2572	2	practitioner	practitioner	NOUN
ftr-1851	2572	3	must	must	AUX
ftr-1851	2572	4	also	also	ADV
ftr-1851	2572	5	disclose	disclose	VERB
ftr-1851	2572	6	that	that	SCONJ
ftr-1851	2572	7	a	a	DET
ftr-1851	2572	8	marketed	market	VERB
ftr-1851	2572	9	opinion	opinion	NOUN
ftr-1851	2572	10	may	may	AUX
ftr-1851	2572	11	not	not	PART
ftr-1851	2572	12	be	be	AUX
ftr-1851	2572	13	sufficient	sufficient	ADJ
ftr-1851	2572	14	for	for	SCONJ
ftr-1851	2572	15	a	a	DET
ftr-1851	2572	16	taxpayer	taxpayer	NOUN
ftr-1851	2572	17	to	to	PART
ftr-1851	2572	18	use	use	VERB
ftr-1851	2572	19	for	for	ADP
ftr-1851	2572	20	the	the	DET
ftr-1851	2572	21	purpose	purpose	NOUN
ftr-1851	2572	22	of	of	ADP
ftr-1851	2572	23	avoiding	avoid	VERB
ftr-1851	2572	24	penalties	penalty	NOUN
ftr-1851	2572	25	under	under	ADP
ftr-1851	2572	26	§	§	PROPN
ftr-1851	2572	27	6662(d	6662(d	NUM
ftr-1851	2572	28	)	)	PUNCT
ftr-1851	2572	29	,	,	PUNCT
ftr-1851	2572	30	and	and	CCONJ
ftr-1851	2572	31	must	must	AUX
ftr-1851	2572	32	also	also	ADV
ftr-1851	2572	33	state	state	VERB
ftr-1851	2572	34	that	that	SCONJ
ftr-1851	2572	35	taxpayers	taxpayer	NOUN
ftr-1851	2572	36	should	should	AUX
ftr-1851	2572	37	seek	seek	VERB
ftr-1851	2572	38	advice	advice	NOUN
ftr-1851	2572	39	from	from	ADP
ftr-1851	2572	40	their	their	PRON
ftr-1851	2572	41	own	own	ADJ
ftr-1851	2572	42	tax	tax	NOUN
ftr-1851	2572	43	advisors	advisor	NOUN
ftr-1851	2572	44	.	.	PUNCT
ftr-1851	2573	1	a	a	DET
ftr-1851	2573	2	limited	limited	ADJ
ftr-1851	2573	3	scope	scope	NOUN
ftr-1851	2573	4	opinion	opinion	NOUN
ftr-1851	2573	5	must	must	AUX
ftr-1851	2573	6	also	also	ADV
ftr-1851	2573	7	disclose	disclose	VERB
ftr-1851	2573	8	that	that	SCONJ
ftr-1851	2573	9	additional	additional	ADJ
ftr-1851	2573	10	issues	issue	NOUN
ftr-1851	2573	11	may	may	AUX
ftr-1851	2573	12	exist	exist	VERB
ftr-1851	2573	13	and	and	CCONJ
ftr-1851	2573	14	that	that	SCONJ
ftr-1851	2573	15	the	the	DET
ftr-1851	2573	16	opinion	opinion	NOUN
ftr-1851	2573	17	can	can	AUX
ftr-1851	2573	18	not	not	PART
ftr-1851	2573	19	be	be	AUX
ftr-1851	2573	20	used	use	VERB
ftr-1851	2573	21	for	for	ADP
ftr-1851	2573	22	penalty	penalty	NOUN
ftr-1851	2573	23	-	-	PUNCT
ftr-1851	2573	24	avoidance	avoidance	NOUN
ftr-1851	2573	25	purposes	purpose	NOUN
ftr-1851	2573	26	.	.	PUNCT
ftr-1851	2574	1	*	*	PUNCT
ftr-1851	2574	2	under	under	ADP
ftr-1851	2574	3	§	§	PROPN
ftr-1851	2574	4	10.36	10.36	NUM
ftr-1851	2574	5	procedures	procedure	NOUN
ftr-1851	2574	6	to	to	PART
ftr-1851	2574	7	ensure	ensure	VERB
ftr-1851	2574	8	compliance	compliance	NOUN
ftr-1851	2574	9	are	be	AUX
ftr-1851	2574	10	required	require	VERB
ftr-1851	2574	11	to	to	PART
ftr-1851	2574	12	be	be	AUX
ftr-1851	2574	13	followed	follow	VERB
ftr-1851	2574	14	by	by	ADP
ftr-1851	2574	15	tax	tax	NOUN
ftr-1851	2574	16	advisors	advisor	NOUN
ftr-1851	2574	17	with	with	ADP
ftr-1851	2574	18	responsibility	responsibility	NOUN
ftr-1851	2574	19	for	for	ADP
ftr-1851	2574	20	overseeing	oversee	VERB
ftr-1851	2574	21	a	a	DET
ftr-1851	2574	22	firm	firm	NOUN
ftr-1851	2574	23	's	's	PART
ftr-1851	2574	24	practice	practice	NOUN
ftr-1851	2574	25	before	before	ADP
ftr-1851	2574	26	the	the	DET
ftr-1851	2574	27	irs	irs	PROPN
ftr-1851	2574	28	.	.	PUNCT
ftr-1851	2575	1	these	these	PRON
ftr-1851	2575	2	include	include	VERB
ftr-1851	2575	3	ensuring	ensure	VERB
ftr-1851	2575	4	that	that	SCONJ
ftr-1851	2575	5	the	the	DET
ftr-1851	2575	6	firm	firm	NOUN
ftr-1851	2575	7	has	have	VERB
ftr-1851	2575	8	adequate	adequate	ADJ
ftr-1851	2575	9	procedures	procedure	NOUN
ftr-1851	2575	10	in	in	ADP
ftr-1851	2575	11	effect	effect	NOUN
ftr-1851	2575	12	for	for	ADP
ftr-1851	2575	13	purposes	purpose	NOUN
ftr-1851	2575	14	of	of	ADP
ftr-1851	2575	15	complying	comply	VERB
ftr-1851	2575	16	with	with	ADP
ftr-1851	2575	17	§	§	PROPN
ftr-1851	2575	18	10.35	10.35	NUM
ftr-1851	2575	19	.	.	PUNCT
ftr-1851	2576	1	*	*	PUNCT
ftr-1851	2576	2	under	under	ADP
ftr-1851	2576	3	§	§	PROPN
ftr-1851	2576	4	10.37	10.37	NUM
ftr-1851	2576	5	the	the	DET
ftr-1851	2576	6	director	director	NOUN
ftr-1851	2576	7	of	of	ADP
ftr-1851	2576	8	the	the	DET
ftr-1851	2576	9	office	office	NOUN
ftr-1851	2576	10	of	of	ADP
ftr-1851	2576	11	professional	professional	ADJ
ftr-1851	2576	12	responsibility	responsibility	NOUN
ftr-1851	2576	13	is	be	AUX
ftr-1851	2576	14	authorized	authorize	VERB
ftr-1851	2576	15	to	to	PART
ftr-1851	2576	16	establish	establish	VERB
ftr-1851	2576	17	advisory	advisory	ADJ
ftr-1851	2576	18	committees	committee	NOUN
ftr-1851	2576	19	to	to	PART
ftr-1851	2576	20	review	review	VERB
ftr-1851	2576	21	and	and	CCONJ
ftr-1851	2576	22	make	make	VERB
ftr-1851	2576	23	recommendations	recommendation	NOUN
ftr-1851	2576	24	regarding	regard	VERB
ftr-1851	2576	25	professional	professional	ADJ
ftr-1851	2576	26	standards	standard	NOUN
ftr-1851	2576	27	or	or	CCONJ
ftr-1851	2576	28	best	good	ADJ
ftr-1851	2576	29	practices	practice	NOUN
ftr-1851	2576	30	for	for	ADP
ftr-1851	2576	31	tax	tax	NOUN
ftr-1851	2576	32	advisors	advisor	NOUN
ftr-1851	2576	33	.	.	PUNCT
ftr-1851	2577	1	they	they	PRON
ftr-1851	2577	2	may	may	AUX
ftr-1851	2577	3	also	also	ADV
ftr-1851	2577	4	,	,	PUNCT
ftr-1851	2577	5	more	more	ADV
ftr-1851	2577	6	particularly	particularly	ADV
ftr-1851	2577	7	,	,	PUNCT
ftr-1851	2577	8	advise	advise	VERB
ftr-1851	2577	9	the	the	DET
ftr-1851	2577	10	director	director	NOUN
ftr-1851	2577	11	whether	whether	SCONJ
ftr-1851	2577	12	a	a	DET
ftr-1851	2577	13	practitioner	practitioner	NOUN
ftr-1851	2577	14	may	may	AUX
ftr-1851	2577	15	have	have	AUX
ftr-1851	2577	16	violated	violate	VERB
ftr-1851	2577	17	§	§	PROPN
ftr-1851	2577	18	§	§	PROPN
ftr-1851	2577	19	10.35	10.35	NUM
ftr-1851	2577	20	or	or	CCONJ
ftr-1851	2577	21	10.36	10.36	NUM
ftr-1851	2577	22	.	.	PUNCT
ftr-1851	2578	1	a.	a.	NOUN
ftr-1851	2578	2	here	here	ADV
ftr-1851	2578	3	comes	come	VERB
ftr-1851	2578	4	cono	cono	PROPN
ftr-1851	2578	5	!	!	PUNCT
ftr-1851	2578	6	treasury	treasury	PROPN
ftr-1851	2578	7	and	and	CCONJ
ftr-1851	2578	8	irs	irs	PROPN
ftr-1851	2578	9	announced	announce	VERB
ftr-1851	2578	10	the	the	DET
ftr-1851	2578	11	appointment	appointment	NOUN
ftr-1851	2578	12	of	of	ADP
ftr-1851	2578	13	caplin	caplin	PROPN
ftr-1851	2578	14	&	&	CCONJ
ftr-1851	2578	15	drysdale	drysdale	PROPN
ftr-1851	2578	16	partner	partner	PROPN
ftr-1851	2578	17	cono	cono	PROPN
ftr-1851	2578	18	r.	r.	PROPN
ftr-1851	2578	19	namorato	namorato	PROPN
ftr-1851	2578	20	as	as	ADP
ftr-1851	2578	21	director	director	NOUN
ftr-1851	2578	22	of	of	ADP
ftr-1851	2578	23	the	the	DET
ftr-1851	2578	24	irs	irs	PROPN
ftr-1851	2578	25	's	's	PART
ftr-1851	2578	26	office	office	NOUN
ftr-1851	2578	27	of	of	ADP
ftr-1851	2578	28	professional	professional	ADJ
ftr-1851	2578	29	responsibility	responsibility	NOUN
ftr-1851	2578	30	on	on	ADP
ftr-1851	2578	31	12/29/03	12/29/03	PROPN
ftr-1851	2578	32	.	.	PROPN
ftr-1851	2578	33	2003	2003	NUM
ftr-1851	2578	34	tnt	tnt	PROPN
ftr-1851	2578	35	249	249	NUM
ftr-1851	2578	36	-	-	SYM
ftr-1851	2578	37	1	1	NUM
ftr-1851	2578	38	.	.	PUNCT
ftr-1851	2579	1	d.	d.	PROPN
ftr-1851	2579	2	individual	individual	ADJ
ftr-1851	2579	3	tax	tax	NOUN
ftr-1851	2579	4	shelters	shelter	NOUN
ftr-1851	2579	5	1	1	NUM
ftr-1851	2579	6	.	.	PUNCT
ftr-1851	2580	1	government	government	NOUN
ftr-1851	2580	2	misconduct	misconduct	NOUN
ftr-1851	2580	3	amounting	amount	VERB
ftr-1851	2580	4	to	to	ADP
ftr-1851	2580	5	fraud	fraud	NOUN
ftr-1851	2580	6	does	do	AUX
ftr-1851	2580	7	not	not	PART
ftr-1851	2580	8	require	require	VERB
ftr-1851	2580	9	a	a	DET
ftr-1851	2580	10	showing	showing	NOUN
ftr-1851	2580	11	of	of	ADP
ftr-1851	2580	12	prejudice	prejudice	NOUN
ftr-1851	2580	13	to	to	PART
ftr-1851	2580	14	justify	justify	VERB
ftr-1851	2580	15	relief	relief	NOUN
ftr-1851	2580	16	.	.	PUNCT
ftr-1851	2581	1	tax	tax	NOUN
ftr-1851	2581	2	shelter	shelter	NOUN
ftr-1851	2581	3	investors	investor	NOUN
ftr-1851	2581	4	entitled	entitle	VERB
ftr-1851	2581	5	to	to	ADP
ftr-1851	2581	6	the	the	DET
ftr-1851	2581	7	same	same	ADJ
ftr-1851	2581	8	deal	deal	NOUN
ftr-1851	2581	9	received	receive	VERB
ftr-1851	2581	10	by	by	ADP
ftr-1851	2581	11	the	the	DET
ftr-1851	2581	12	taxpayers	taxpayer	NOUN
ftr-1851	2581	13	who	who	PRON
ftr-1851	2581	14	cooperated	cooperate	VERB
ftr-1851	2581	15	with	with	ADP
ftr-1851	2581	16	the	the	DET
ftr-1851	2581	17	government	government	NOUN
ftr-1851	2581	18	.	.	PUNCT
ftr-1851	2582	1	dixon	dixon	PROPN
ftr-1851	2582	2	v.	v.	PROPN
ftr-1851	2582	3	commissioner	commissioner	PROPN
ftr-1851	2582	4	,	,	PUNCT
ftr-1851	2582	5	316	316	NUM
ftr-1851	2582	6	f.3d	f.3d	NUM
ftr-1851	2582	7	1041	1041	NUM
ftr-1851	2582	8	,	,	PUNCT
ftr-1851	2582	9	91	91	NUM
ftr-1851	2582	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2582	11	2003	2003	NUM
ftr-1851	2582	12	-	-	SYM
ftr-1851	2582	13	569	569	NUM
ftr-1851	2582	14	,	,	PUNCT
ftr-1851	2582	15	2003	2003	NUM
ftr-1851	2582	16	-	-	SYM
ftr-1851	2582	17	1	1	NUM
ftr-1851	2582	18	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2582	19	.	.	PROPN
ftr-1851	2583	1	50,194	50,194	NUM
ftr-1851	2583	2	(	(	PUNCT
ftr-1851	2583	3	9th	9th	ADJ
ftr-1851	2583	4	cir	cir	NOUN
ftr-1851	2583	5	.	.	PUNCT
ftr-1851	2584	1	1/17/03	1/17/03	NUM
ftr-1851	2584	2	)	)	PUNCT
ftr-1851	2585	1	,	,	PUNCT
ftr-1851	2585	2	remanding	remand	VERB
ftr-1851	2585	3	t.c	t.c	PROPN
ftr-1851	2585	4	.	.	PROPN
ftr-1851	2585	5	memo	memo	NOUN
ftr-1851	2585	6	.	.	PUNCT
ftr-1851	2586	1	2000	2000	NUM
ftr-1851	2586	2	-	-	SYM
ftr-1851	2586	3	116	116	NUM
ftr-1851	2586	4	and	and	CCONJ
ftr-1851	2586	5	t.c	t.c	PROPN
ftr-1851	2586	6	.	.	PROPN
ftr-1851	2586	7	memo	memo	NOUN
ftr-1851	2586	8	.	.	PUNCT
ftr-1851	2587	1	1999	1999	NUM
ftr-1851	2587	2	-	-	SYM
ftr-1851	2587	3	101	101	NUM
ftr-1851	2587	4	.	.	PUNCT
ftr-1851	2588	1	the	the	DET
ftr-1851	2588	2	ninth	ninth	ADJ
ftr-1851	2588	3	circuit	circuit	NOUN
ftr-1851	2588	4	reversed	reverse	VERB
ftr-1851	2588	5	the	the	DET
ftr-1851	2588	6	tax	tax	NOUN
ftr-1851	2588	7	court	court	NOUN
ftr-1851	2588	8	finding	find	VERB
ftr-1851	2588	9	that	that	DET
ftr-1851	2588	10	misconduct	misconduct	NOUN
ftr-1851	2588	11	by	by	ADP
ftr-1851	2588	12	irs	irs	PROPN
ftr-1851	2588	13	attorneys	attorney	NOUN
ftr-1851	2588	14	during	during	ADP
ftr-1851	2588	15	the	the	DET
ftr-1851	2588	16	trial	trial	NOUN
ftr-1851	2588	17	of	of	ADP
ftr-1851	2588	18	test	test	NOUN
ftr-1851	2588	19	cases	case	NOUN
ftr-1851	2588	20	[	[	X
ftr-1851	2588	21	secretly	secretly	ADV
ftr-1851	2588	22	allowing	allow	VERB
ftr-1851	2588	23	the	the	DET
ftr-1851	2588	24	deduction	deduction	NOUN
ftr-1851	2588	25	of	of	ADP
ftr-1851	2588	26	attorney	attorney	NOUN
ftr-1851	2588	27	's	's	PART
ftr-1851	2588	28	fees	fee	NOUN
ftr-1851	2588	29	in	in	ADP
ftr-1851	2588	30	exchange	exchange	NOUN
ftr-1851	2588	31	for	for	ADP
ftr-1851	2588	32	taxpayer	taxpayer	NOUN
ftr-1851	2588	33	cooperation	cooperation	NOUN
ftr-1851	2588	34	]	]	PUNCT
ftr-1851	2588	35	constituted	constitute	VERB
ftr-1851	2588	36	harmless	harmless	ADJ
ftr-1851	2588	37	error	error	NOUN
ftr-1851	2588	38	.	.	PUNCT
ftr-1851	2589	1	the	the	DET
ftr-1851	2589	2	tax	tax	NOUN
ftr-1851	2589	3	shelter	shelter	NOUN
ftr-1851	2589	4	was	be	AUX
ftr-1851	2589	5	one	one	NUM
ftr-1851	2589	6	designed	design	VERB
ftr-1851	2589	7	and	and	CCONJ
ftr-1851	2589	8	administered	administer	VERB
ftr-1851	2589	9	by	by	ADP
ftr-1851	2589	10	honolulu	honolulu	PROPN
ftr-1851	2589	11	businessman	businessman	NOUN
ftr-1851	2589	12	henry	henry	PROPN
ftr-1851	2589	13	kersting	kersting	PROPN
ftr-1851	2589	14	,	,	PUNCT
ftr-1851	2589	15	in	in	ADP
ftr-1851	2589	16	which	which	PRON
ftr-1851	2589	17	participants	participant	NOUN
ftr-1851	2589	18	purchased	purchase	VERB
ftr-1851	2589	19	stock	stock	NOUN
ftr-1851	2589	20	with	with	ADP
ftr-1851	2589	21	loans	loan	NOUN
ftr-1851	2589	22	from	from	ADP
ftr-1851	2589	23	entities	entity	NOUN
ftr-1851	2589	24	financed	finance	VERB
ftr-1851	2589	25	by	by	ADP
ftr-1851	2589	26	two	two	NUM
ftr-1851	2589	27	layers	layer	NOUN
ftr-1851	2589	28	of	of	ADP
ftr-1851	2589	29	promissory	promissory	ADJ
ftr-1851	2589	30	notes	note	NOUN
ftr-1851	2589	31	,	,	PUNCT
ftr-1851	2589	32	resulting	result	VERB
ftr-1851	2589	33	in	in	ADP
ftr-1851	2589	34	their	their	PRON
ftr-1851	2589	35	claiming	claim	VERB
ftr-1851	2589	36	[	[	X
ftr-1851	2589	37	vol.6	vol.6	NUM
ftr-1851	2589	38	:	:	PUNCT
ftr-1851	2589	39	si	si	PROPN
ftr-1851	2589	40	recent	recent	ADJ
ftr-1851	2589	41	developments	development	NOUN
ftr-1851	2589	42	in	in	ADP
ftr-1851	2589	43	federal	federal	ADJ
ftr-1851	2589	44	income	income	NOUN
ftr-1851	2589	45	taxation	taxation	NOUN
ftr-1851	2589	46	interest	interest	NOUN
ftr-1851	2589	47	deductions	deduction	NOUN
ftr-1851	2589	48	on	on	ADP
ftr-1851	2589	49	their	their	PRON
ftr-1851	2589	50	individual	individual	ADJ
ftr-1851	2589	51	returns	return	NOUN
ftr-1851	2589	52	.	.	PUNCT
ftr-1851	2590	1	judge	judge	PROPN
ftr-1851	2590	2	hawkins	hawkins	PROPN
ftr-1851	2590	3	held	hold	VERB
ftr-1851	2590	4	that	that	SCONJ
ftr-1851	2590	5	the	the	DET
ftr-1851	2590	6	taxpayers	taxpayer	NOUN
ftr-1851	2590	7	demonstrated	demonstrate	VERB
ftr-1851	2590	8	fraud	fraud	NOUN
ftr-1851	2590	9	by	by	ADP
ftr-1851	2590	10	the	the	DET
ftr-1851	2590	11	irs	irs	PROPN
ftr-1851	2590	12	attorneys	attorney	NOUN
ftr-1851	2590	13	and	and	CCONJ
ftr-1851	2590	14	that	that	SCONJ
ftr-1851	2590	15	a	a	DET
ftr-1851	2590	16	demonstration	demonstration	NOUN
ftr-1851	2590	17	of	of	ADP
ftr-1851	2590	18	prejudice	prejudice	NOUN
ftr-1851	2590	19	was	be	AUX
ftr-1851	2590	20	unnecessary	unnecessary	ADJ
ftr-1851	2590	21	.	.	PUNCT
ftr-1851	2591	1	the	the	DET
ftr-1851	2591	2	tax	tax	NOUN
ftr-1851	2591	3	court	court	NOUN
ftr-1851	2591	4	was	be	AUX
ftr-1851	2591	5	directed	direct	VERB
ftr-1851	2591	6	to	to	PART
ftr-1851	2591	7	enter	enter	VERB
ftr-1851	2591	8	judgment	judgment	NOUN
ftr-1851	2591	9	in	in	ADP
ftr-1851	2591	10	favor	favor	NOUN
ftr-1851	2591	11	of	of	ADP
ftr-1851	2591	12	taxpayers	taxpayer	NOUN
ftr-1851	2591	13	on	on	ADP
ftr-1851	2591	14	terms	term	NOUN
ftr-1851	2591	15	equivalent	equivalent	ADJ
ftr-1851	2591	16	to	to	ADP
ftr-1851	2591	17	the	the	DET
ftr-1851	2591	18	secret	secret	ADJ
ftr-1851	2591	19	settlement	settlement	NOUN
ftr-1851	2591	20	agreements	agreement	NOUN
ftr-1851	2591	21	entered	enter	VERB
ftr-1851	2591	22	into	into	ADP
ftr-1851	2591	23	with	with	ADP
ftr-1851	2591	24	the	the	DET
ftr-1851	2591	25	test	test	NOUN
ftr-1851	2591	26	case	case	NOUN
ftr-1851	2591	27	taxpayers	taxpayer	NOUN
ftr-1851	2591	28	who	who	PRON
ftr-1851	2591	29	cooperated	cooperate	VERB
ftr-1851	2591	30	with	with	ADP
ftr-1851	2591	31	the	the	DET
ftr-1851	2591	32	government	government	NOUN
ftr-1851	2591	33	.	.	PUNCT
ftr-1851	2592	1	a.	a.	NOUN
ftr-1851	2592	2	chief	chief	PROPN
ftr-1851	2592	3	counsel	counsel	NOUN
ftr-1851	2592	4	notice	notice	VERB
ftr-1851	2592	5	cc-2003	cc-2003	PROPN
ftr-1851	2592	6	-	-	PUNCT
ftr-1851	2592	7	008	008	NUM
ftr-1851	2592	8	(	(	PUNCT
ftr-1851	2592	9	2/3/03	2/3/03	NUM
ftr-1851	2592	10	)	)	PUNCT
ftr-1851	2592	11	.	.	PUNCT
ftr-1851	2593	1	this	this	DET
ftr-1851	2593	2	notice	notice	NOUN
ftr-1851	2593	3	reminds	remind	VERB
ftr-1851	2593	4	chief	chief	ADJ
ftr-1851	2593	5	counsel	counsel	NOUN
ftr-1851	2593	6	attorneys	attorney	NOUN
ftr-1851	2593	7	of	of	ADP
ftr-1851	2593	8	their	their	PRON
ftr-1851	2593	9	obligation	obligation	NOUN
ftr-1851	2593	10	to	to	PART
ftr-1851	2593	11	adhere	adhere	VERB
ftr-1851	2593	12	to	to	ADP
ftr-1851	2593	13	the	the	DET
ftr-1851	2593	14	highest	high	ADJ
ftr-1851	2593	15	ethical	ethical	ADJ
ftr-1851	2593	16	standards	standard	NOUN
ftr-1851	2593	17	in	in	ADP
ftr-1851	2593	18	all	all	DET
ftr-1851	2593	19	aspects	aspect	NOUN
ftr-1851	2593	20	of	of	ADP
ftr-1851	2593	21	their	their	PRON
ftr-1851	2593	22	responsibilities	responsibility	NOUN
ftr-1851	2593	23	,	,	PUNCT
ftr-1851	2593	24	including	include	VERB
ftr-1851	2593	25	representation	representation	NOUN
ftr-1851	2593	26	of	of	ADP
ftr-1851	2593	27	the	the	DET
ftr-1851	2593	28	commissioner	commissioner	NOUN
ftr-1851	2593	29	before	before	ADP
ftr-1851	2593	30	the	the	DET
ftr-1851	2593	31	tax	tax	NOUN
ftr-1851	2593	32	court	court	NOUN
ftr-1851	2593	33	.	.	PUNCT
ftr-1851	2594	1	aba	aba	PROPN
ftr-1851	2594	2	model	model	NOUN
ftr-1851	2594	3	rules	rule	VERB
ftr-1851	2594	4	3.3	3.3	NUM
ftr-1851	2595	1	[	[	NOUN
ftr-1851	2595	2	candor	candor	NOUN
ftr-1851	2595	3	to	to	ADP
ftr-1851	2595	4	tribunals	tribunal	NOUN
ftr-1851	2595	5	]	]	PUNCT
ftr-1851	2595	6	,	,	PUNCT
ftr-1851	2595	7	3.4	3.4	NUM
ftr-1851	2595	8	[	[	NOUN
ftr-1851	2595	9	fairness	fairness	NOUN
ftr-1851	2595	10	to	to	ADP
ftr-1851	2595	11	opposing	oppose	VERB
ftr-1851	2595	12	party	party	NOUN
ftr-1851	2595	13	and	and	CCONJ
ftr-1851	2595	14	counsel	counsel	NOUN
ftr-1851	2595	15	]	]	PUNCT
ftr-1851	2595	16	,	,	PUNCT
ftr-1851	2595	17	4.1	4.1	NUM
ftr-1851	2596	1	[	[	X
ftr-1851	2596	2	truthfulness	truthfulness	ADJ
ftr-1851	2596	3	in	in	ADP
ftr-1851	2596	4	statements	statement	NOUN
ftr-1851	2596	5	to	to	ADP
ftr-1851	2596	6	third	third	ADJ
ftr-1851	2596	7	persons	person	NOUN
ftr-1851	2596	8	]	]	PUNCT
ftr-1851	2596	9	,	,	PUNCT
ftr-1851	2596	10	and	and	CCONJ
ftr-1851	2596	11	8.4	8.4	NUM
ftr-1851	2596	12	[	[	X
ftr-1851	2596	13	misconduct	misconduct	NOUN
ftr-1851	2596	14	]	]	PUNCT
ftr-1851	2596	15	were	be	AUX
ftr-1851	2596	16	discussed	discuss	VERB
ftr-1851	2596	17	in	in	ADP
ftr-1851	2596	18	the	the	DET
ftr-1851	2596	19	notice	notice	NOUN
ftr-1851	2596	20	.	.	PUNCT
ftr-1851	2597	1	2	2	X
ftr-1851	2597	2	.	.	X
ftr-1851	2597	3	faux	faux	ADJ
ftr-1851	2597	4	foreign	foreign	ADJ
ftr-1851	2597	5	.	.	PUNCT
ftr-1851	2598	1	notice	notice	VERB
ftr-1851	2598	2	2003	2003	NUM
ftr-1851	2598	3	-	-	SYM
ftr-1851	2598	4	22,2003	22,2003	NUM
ftr-1851	2598	5	-	-	SYM
ftr-1851	2598	6	18	18	NUM
ftr-1851	2598	7	i.r.b	i.r.b	NOUN
ftr-1851	2598	8	.	.	PUNCT
ftr-1851	2599	1	851	851	NUM
ftr-1851	2599	2	(	(	PUNCT
ftr-1851	2599	3	4/4/03	4/4/03	NUM
ftr-1851	2599	4	)	)	PUNCT
ftr-1851	2599	5	.	.	PUNCT
ftr-1851	2600	1	this	this	DET
ftr-1851	2600	2	notice	notice	NOUN
ftr-1851	2600	3	addresses	address	VERB
ftr-1851	2600	4	an	an	DET
ftr-1851	2600	5	abusive	abusive	ADJ
ftr-1851	2600	6	arrangement	arrangement	NOUN
ftr-1851	2600	7	designed	design	VERB
ftr-1851	2600	8	to	to	PART
ftr-1851	2600	9	evade	evade	VERB
ftr-1851	2600	10	income	income	NOUN
ftr-1851	2600	11	and	and	CCONJ
ftr-1851	2600	12	employment	employment	NOUN
ftr-1851	2600	13	taxes	taxis	NOUN
ftr-1851	2600	14	on	on	ADP
ftr-1851	2600	15	compensation	compensation	NOUN
ftr-1851	2600	16	income	income	NOUN
ftr-1851	2600	17	through	through	ADP
ftr-1851	2600	18	the	the	DET
ftr-1851	2600	19	use	use	NOUN
ftr-1851	2600	20	of	of	ADP
ftr-1851	2600	21	unrelated	unrelated	ADJ
ftr-1851	2600	22	conduit	conduit	NOUN
ftr-1851	2600	23	domestic	domestic	ADJ
ftr-1851	2600	24	and	and	CCONJ
ftr-1851	2600	25	foreign	foreign	ADJ
ftr-1851	2600	26	employee	employee	NOUN
ftr-1851	2600	27	leasing	leasing	NOUN
ftr-1851	2600	28	companies	company	NOUN
ftr-1851	2600	29	.	.	PUNCT
ftr-1851	2601	1	the	the	DET
ftr-1851	2601	2	taxpayer	taxpayer	NOUN
ftr-1851	2601	3	purports	purport	VERB
ftr-1851	2601	4	to	to	PART
ftr-1851	2601	5	terminate	terminate	VERB
ftr-1851	2601	6	his	his	PRON
ftr-1851	2601	7	employment	employment	NOUN
ftr-1851	2601	8	relationship	relationship	NOUN
ftr-1851	2601	9	with	with	ADP
ftr-1851	2601	10	his	his	PRON
ftr-1851	2601	11	employer	employer	NOUN
ftr-1851	2601	12	,	,	PUNCT
ftr-1851	2601	13	to	to	PART
ftr-1851	2601	14	enter	enter	VERB
ftr-1851	2601	15	unto	unto	ADP
ftr-1851	2601	16	an	an	DET
ftr-1851	2601	17	employment	employment	NOUN
ftr-1851	2601	18	relationship	relationship	NOUN
ftr-1851	2601	19	with	with	ADP
ftr-1851	2601	20	a	a	DET
ftr-1851	2601	21	foreign	foreign	ADJ
ftr-1851	2601	22	employee	employee	NOUN
ftr-1851	2601	23	leasing	leasing	NOUN
ftr-1851	2601	24	corporation	corporation	NOUN
ftr-1851	2601	25	,	,	PUNCT
ftr-1851	2601	26	which	which	PRON
ftr-1851	2601	27	leases	lease	VERB
ftr-1851	2601	28	the	the	DET
ftr-1851	2601	29	employee	employee	NOUN
ftr-1851	2601	30	to	to	ADP
ftr-1851	2601	31	a	a	DET
ftr-1851	2601	32	domestic	domestic	ADJ
ftr-1851	2601	33	employee	employee	NOUN
ftr-1851	2601	34	leasing	leasing	NOUN
ftr-1851	2601	35	corporation	corporation	NOUN
ftr-1851	2601	36	,	,	PUNCT
ftr-1851	2601	37	which	which	PRON
ftr-1851	2601	38	it	it	PRON
ftr-1851	2601	39	turn	turn	VERB
ftr-1851	2601	40	leases	lease	VERB
ftr-1851	2601	41	the	the	DET
ftr-1851	2601	42	employee	employee	NOUN
ftr-1851	2601	43	to	to	ADP
ftr-1851	2601	44	his	his	PRON
ftr-1851	2601	45	original	original	ADJ
ftr-1851	2601	46	employer	employer	NOUN
ftr-1851	2601	47	.	.	PUNCT
ftr-1851	2602	1	domestic	domestic	ADJ
ftr-1851	2602	2	leasing	leasing	NOUN
ftr-1851	2602	3	pays	pay	VERB
ftr-1851	2602	4	taxpayer	taxpayer	NOUN
ftr-1851	2602	5	substantially	substantially	ADV
ftr-1851	2602	6	less	less	ADJ
ftr-1851	2602	7	than	than	ADP
ftr-1851	2602	8	the	the	DET
ftr-1851	2602	9	original	original	ADJ
ftr-1851	2602	10	employer	employer	NOUN
ftr-1851	2602	11	and	and	CCONJ
ftr-1851	2602	12	remits	remit	VERB
ftr-1851	2602	13	the	the	DET
ftr-1851	2602	14	balance	balance	NOUN
ftr-1851	2602	15	(	(	PUNCT
ftr-1851	2602	16	less	less	ADJ
ftr-1851	2602	17	a	a	DET
ftr-1851	2602	18	fee	fee	NOUN
ftr-1851	2602	19	)	)	PUNCT
ftr-1851	2602	20	to	to	ADP
ftr-1851	2602	21	the	the	DET
ftr-1851	2602	22	foreign	foreign	ADJ
ftr-1851	2602	23	company	company	NOUN
ftr-1851	2602	24	,	,	PUNCT
ftr-1851	2602	25	which	which	PRON
ftr-1851	2602	26	(	(	PUNCT
ftr-1851	2602	27	1	1	X
ftr-1851	2602	28	)	)	PUNCT
ftr-1851	2602	29	claims	claim	VERB
ftr-1851	2602	30	treaty	treaty	NOUN
ftr-1851	2602	31	benefits	benefit	NOUN
ftr-1851	2602	32	resulting	result	VERB
ftr-1851	2602	33	in	in	ADP
ftr-1851	2602	34	no	no	DET
ftr-1851	2602	35	us	us	PROPN
ftr-1851	2602	36	tax	tax	NOUN
ftr-1851	2602	37	because	because	SCONJ
ftr-1851	2602	38	it	it	PRON
ftr-1851	2602	39	has	have	VERB
ftr-1851	2602	40	no	no	DET
ftr-1851	2602	41	effectively	effectively	ADV
ftr-1851	2602	42	connected	connect	VERB
ftr-1851	2602	43	income	income	NOUN
ftr-1851	2602	44	,	,	PUNCT
ftr-1851	2602	45	and	and	CCONJ
ftr-1851	2602	46	(	(	PUNCT
ftr-1851	2602	47	2	2	X
ftr-1851	2602	48	)	)	PUNCT
ftr-1851	2602	49	effectively	effectively	ADV
ftr-1851	2602	50	sets	set	VERB
ftr-1851	2602	51	-	-	PUNCT
ftr-1851	2602	52	aside	aside	ADP
ftr-1851	2602	53	the	the	DET
ftr-1851	2602	54	funds	fund	NOUN
ftr-1851	2602	55	for	for	ADP
ftr-1851	2602	56	the	the	DET
ftr-1851	2602	57	taxpayer	taxpayer	NOUN
ftr-1851	2602	58	's	's	PART
ftr-1851	2602	59	benefit	benefit	NOUN
ftr-1851	2602	60	.	.	PUNCT
ftr-1851	2603	1	the	the	DET
ftr-1851	2603	2	irs	irs	PROPN
ftr-1851	2603	3	will	will	AUX
ftr-1851	2603	4	challenge	challenge	VERB
ftr-1851	2603	5	these	these	DET
ftr-1851	2603	6	(	(	PUNCT
ftr-1851	2603	7	and	and	CCONJ
ftr-1851	2603	8	similar	similar	ADJ
ftr-1851	2603	9	)	)	PUNCT
ftr-1851	2603	10	arrangements	arrangement	NOUN
ftr-1851	2603	11	on	on	ADP
ftr-1851	2603	12	a	a	DET
ftr-1851	2603	13	variety	variety	NOUN
ftr-1851	2603	14	of	of	ADP
ftr-1851	2603	15	theories	theory	NOUN
ftr-1851	2603	16	,	,	PUNCT
ftr-1851	2603	17	and	and	CCONJ
ftr-1851	2603	18	will	will	AUX
ftr-1851	2603	19	impose	impose	VERB
ftr-1851	2603	20	penalties	penalty	NOUN
ftr-1851	2603	21	.	.	PUNCT
ftr-1851	2604	1	the	the	DET
ftr-1851	2604	2	arrangements	arrangement	NOUN
ftr-1851	2604	3	are	be	AUX
ftr-1851	2604	4	"	"	PUNCT
ftr-1851	2604	5	listed	list	VERB
ftr-1851	2604	6	transactions	transaction	NOUN
ftr-1851	2604	7	.	.	PUNCT
ftr-1851	2604	8	"	"	PUNCT
ftr-1851	2605	1	3	3	X
ftr-1851	2605	2	.	.	X
ftr-1851	2605	3	sale	sale	NOUN
ftr-1851	2605	4	of	of	ADP
ftr-1851	2605	5	nonqualified	nonqualified	ADJ
ftr-1851	2605	6	stock	stock	NOUN
ftr-1851	2605	7	option	option	NOUN
ftr-1851	2605	8	to	to	ADP
ftr-1851	2605	9	related	related	ADJ
ftr-1851	2605	10	person	person	NOUN
ftr-1851	2605	11	is	be	AUX
ftr-1851	2605	12	a	a	DET
ftr-1851	2605	13	listed	list	VERB
ftr-1851	2605	14	transaction	transaction	NOUN
ftr-1851	2605	15	.	.	PUNCT
ftr-1851	2606	1	arrangements	arrangement	NOUN
ftr-1851	2606	2	heavily	heavily	ADV
ftr-1851	2606	3	promoted	promote	VERB
ftr-1851	2606	4	to	to	ADP
ftr-1851	2606	5	executives	executive	NOUN
ftr-1851	2606	6	to	to	PART
ftr-1851	2606	7	defer	defer	VERB
ftr-1851	2606	8	the	the	DET
ftr-1851	2606	9	tax	tax	NOUN
ftr-1851	2606	10	on	on	ADP
ftr-1851	2606	11	the	the	DET
ftr-1851	2606	12	option	option	NOUN
ftr-1851	2606	13	gain	gain	NOUN
ftr-1851	2606	14	by	by	ADP
ftr-1851	2606	15	selling	sell	VERB
ftr-1851	2606	16	the	the	DET
ftr-1851	2606	17	option	option	NOUN
ftr-1851	2606	18	to	to	ADP
ftr-1851	2606	19	a	a	DET
ftr-1851	2606	20	related	related	ADJ
ftr-1851	2606	21	person	person	NOUN
ftr-1851	2606	22	for	for	ADP
ftr-1851	2606	23	a	a	DET
ftr-1851	2606	24	long	long	ADJ
ftr-1851	2606	25	-	-	PUNCT
ftr-1851	2606	26	term	term	NOUN
ftr-1851	2606	27	unsecured	unsecured	ADJ
ftr-1851	2606	28	note	note	NOUN
ftr-1851	2606	29	,	,	PUNCT
ftr-1851	2606	30	and	and	CCONJ
ftr-1851	2606	31	claiming	claim	VERB
ftr-1851	2606	32	that	that	SCONJ
ftr-1851	2606	33	the	the	DET
ftr-1851	2606	34	option	option	NOUN
ftr-1851	2606	35	gain	gain	NOUN
ftr-1851	2606	36	is	be	AUX
ftr-1851	2606	37	not	not	PART
ftr-1851	2606	38	taxable	taxable	ADJ
ftr-1851	2606	39	until	until	SCONJ
ftr-1851	2606	40	payments	payment	NOUN
ftr-1851	2606	41	are	be	AUX
ftr-1851	2606	42	made	make	VERB
ftr-1851	2606	43	on	on	ADP
ftr-1851	2606	44	the	the	DET
ftr-1851	2606	45	note	note	NOUN
ftr-1851	2606	46	.	.	PUNCT
ftr-1851	2607	1	a.	a.	NOUN
ftr-1851	2608	1	the	the	DET
ftr-1851	2608	2	irs	irs	PROPN
ftr-1851	2608	3	attacks	attack	VERB
ftr-1851	2608	4	the	the	DET
ftr-1851	2608	5	e&y	e&y	PROPN
ftr-1851	2608	6	,	,	PUNCT
ftr-1851	2608	7	inter	inter	PROPN
ftr-1851	2608	8	alia	alia	NOUN
ftr-1851	2608	9	,	,	PUNCT
ftr-1851	2608	10	nonstatutory	nonstatutory	ADJ
ftr-1851	2608	11	stock	stock	NOUN
ftr-1851	2608	12	option	option	NOUN
ftr-1851	2608	13	deferral	deferral	ADJ
ftr-1851	2608	14	shelter	shelter	NOUN
ftr-1851	2608	15	,	,	PUNCT
ftr-1851	2608	16	act	act	PROPN
ftr-1851	2608	17	i.	i.	PROPN
ftr-1851	2608	18	notice	notice	PROPN
ftr-1851	2608	19	2003	2003	NUM
ftr-1851	2608	20	-	-	SYM
ftr-1851	2608	21	47,2003	47,2003	NUM
ftr-1851	2608	22	-	-	SYM
ftr-1851	2608	23	30	30	NUM
ftr-1851	2608	24	i.r.b	i.r.b	NOUN
ftr-1851	2608	25	.	.	PUNCT
ftr-1851	2609	1	132	132	NUM
ftr-1851	2609	2	(	(	PUNCT
ftr-1851	2609	3	7/1/03	7/1/03	NUM
ftr-1851	2609	4	)	)	PUNCT
ftr-1851	2609	5	.	.	PUNCT
ftr-1851	2610	1	transactions	transaction	NOUN
ftr-1851	2610	2	involving	involve	VERB
ftr-1851	2610	3	the	the	DET
ftr-1851	2610	4	transfer	transfer	NOUN
ftr-1851	2610	5	of	of	ADP
ftr-1851	2610	6	nonstatutory	nonstatutory	ADJ
ftr-1851	2610	7	stock	stock	NOUN
ftr-1851	2610	8	options	option	NOUN
ftr-1851	2610	9	to	to	ADP
ftr-1851	2610	10	a	a	DET
ftr-1851	2610	11	related	related	ADJ
ftr-1851	2610	12	person	person	NOUN
ftr-1851	2610	13	in	in	ADP
ftr-1851	2610	14	exchange	exchange	NOUN
ftr-1851	2610	15	for	for	ADP
ftr-1851	2610	16	a	a	DET
ftr-1851	2610	17	long	long	ADJ
ftr-1851	2610	18	-	-	PUNCT
ftr-1851	2610	19	term	term	NOUN
ftr-1851	2610	20	,	,	PUNCT
ftr-1851	2610	21	unsecured	unsecured	ADJ
ftr-1851	2610	22	deferred	deferred	ADJ
ftr-1851	2610	23	payment	payment	NOUN
ftr-1851	2610	24	obligation	obligation	NOUN
ftr-1851	2610	25	are	be	AUX
ftr-1851	2610	26	not	not	PART
ftr-1851	2610	27	arm	arm	NOUN
ftr-1851	2610	28	's	's	PART
ftr-1851	2610	29	length	length	NOUN
ftr-1851	2610	30	transactions	transaction	NOUN
ftr-1851	2610	31	for	for	ADP
ftr-1851	2610	32	purposes	purpose	NOUN
ftr-1851	2610	33	of	of	ADP
ftr-1851	2610	34	reg	reg	NOUN
ftr-1851	2610	35	.	.	PUNCT
ftr-1851	2611	1	§	§	PROPN
ftr-1851	2611	2	1.83	1.83	NUM
ftr-1851	2611	3	-	-	SYM
ftr-1851	2611	4	7	7	NUM
ftr-1851	2611	5	.	.	PUNCT
ftr-1851	2612	1	the	the	DET
ftr-1851	2612	2	receipt	receipt	NOUN
ftr-1851	2612	3	of	of	ADP
ftr-1851	2612	4	the	the	DET
ftr-1851	2612	5	deferred	defer	VERB
ftr-1851	2612	6	payment	payment	NOUN
ftr-1851	2612	7	obligation	obligation	NOUN
ftr-1851	2612	8	will	will	AUX
ftr-1851	2612	9	not	not	PART
ftr-1851	2612	10	result	result	VERB
ftr-1851	2612	11	in	in	ADP
ftr-1851	2612	12	a	a	DET
ftr-1851	2612	13	deferral	deferral	NOUN
ftr-1851	2612	14	of	of	ADP
ftr-1851	2612	15	the	the	DET
ftr-1851	2612	16	recognition	recognition	NOUN
ftr-1851	2612	17	of	of	ADP
ftr-1851	2612	18	income	income	NOUN
ftr-1851	2612	19	arising	arise	VERB
ftr-1851	2612	20	from	from	ADP
ftr-1851	2612	21	the	the	DET
ftr-1851	2612	22	transfer	transfer	NOUN
ftr-1851	2612	23	.	.	PUNCT
ftr-1851	2613	1	"	"	PUNCT
ftr-1851	2613	2	[	[	X
ftr-1851	2613	3	t]he	t]he	ADV
ftr-1851	2613	4	irs	irs	PROPN
ftr-1851	2613	5	will	will	AUX
ftr-1851	2613	6	argue	argue	VERB
ftr-1851	2613	7	that	that	SCONJ
ftr-1851	2613	8	the	the	DET
ftr-1851	2613	9	option	option	NOUN
ftr-1851	2613	10	recipient	recipient	NOUN
ftr-1851	2613	11	recognizes	recognize	VERB
ftr-1851	2613	12	income	income	NOUN
ftr-1851	2613	13	to	to	ADP
ftr-1851	2613	14	the	the	DET
ftr-1851	2613	15	extent	extent	NOUN
ftr-1851	2613	16	that	that	SCONJ
ftr-1851	2613	17	the	the	DET
ftr-1851	2613	18	amount	amount	NOUN
ftr-1851	2613	19	of	of	ADP
ftr-1851	2613	20	the	the	DET
ftr-1851	2613	21	deferred	defer	VERB
ftr-1851	2613	22	payment	payment	NOUN
ftr-1851	2613	23	obligation	obligation	NOUN
ftr-1851	2613	24	transferred	transfer	VERB
ftr-1851	2613	25	to	to	ADP
ftr-1851	2613	26	the	the	DET
ftr-1851	2613	27	option	option	NOUN
ftr-1851	2613	28	recipient	recipient	NOUN
ftr-1851	2613	29	,	,	PUNCT
ftr-1851	2613	30	plus	plus	CCONJ
ftr-1851	2613	31	any	any	DET
ftr-1851	2613	32	cash	cash	NOUN
ftr-1851	2613	33	or	or	CCONJ
ftr-1851	2613	34	other	other	ADJ
ftr-1851	2613	35	property	property	NOUN
ftr-1851	2613	36	received	receive	VERB
ftr-1851	2613	37	by	by	ADP
ftr-1851	2613	38	the	the	DET
ftr-1851	2613	39	individual	individual	NOUN
ftr-1851	2613	40	,	,	PUNCT
ftr-1851	2613	41	exceeds	exceed	VERB
ftr-1851	2613	42	the	the	DET
ftr-1851	2613	43	amount	amount	NOUN
ftr-1851	2613	44	,	,	PUNCT
ftr-1851	2613	45	if	if	SCONJ
ftr-1851	2613	46	any	any	PRON
ftr-1851	2613	47	,	,	PUNCT
ftr-1851	2613	48	the	the	DET
ftr-1851	2613	49	option	option	NOUN
ftr-1851	2613	50	recipient	recipient	NOUN
ftr-1851	2613	51	paid	pay	VERB
ftr-1851	2613	52	for	for	ADP
ftr-1851	2613	53	the	the	DET
ftr-1851	2613	54	option	option	NOUN
ftr-1851	2613	55	.	.	PUNCT
ftr-1851	2613	56	"	"	PUNCT
ftr-1851	2614	1	the	the	DET
ftr-1851	2614	2	transactions	transaction	NOUN
ftr-1851	2614	3	(	(	PUNCT
ftr-1851	2614	4	and	and	CCONJ
ftr-1851	2614	5	any	any	DET
ftr-1851	2614	6	substantially	substantially	ADV
ftr-1851	2614	7	similar	similar	ADJ
ftr-1851	2614	8	transactions	transaction	NOUN
ftr-1851	2614	9	)	)	PUNCT
ftr-1851	2614	10	are	be	AUX
ftr-1851	2614	11	"	"	PUNCT
ftr-1851	2614	12	listed	list	VERB
ftr-1851	2614	13	transactions	transaction	NOUN
ftr-1851	2614	14	"	"	PUNCT
ftr-1851	2614	15	for	for	ADP
ftr-1851	2614	16	purposes	purpose	NOUN
ftr-1851	2614	17	of	of	ADP
ftr-1851	2614	18	reg	reg	NOUN
ftr-1851	2614	19	.	.	PUNCT
ftr-1851	2615	1	§	§	PROPN
ftr-1851	2615	2	§	§	PROPN
ftr-1851	2615	3	1.6011	1.6011	NUM
ftr-1851	2615	4	-	-	SYM
ftr-1851	2615	5	4(b)(2	4(b)(2	NUM
ftr-1851	2615	6	)	)	PUNCT
ftr-1851	2615	7	,	,	PUNCT
ftr-1851	2615	8	301.6111	301.6111	NUM
ftr-1851	2615	9	-	-	SYM
ftr-1851	2615	10	2(b)(2	2(b)(2	NUM
ftr-1851	2615	11	)	)	PUNCT
ftr-1851	2615	12	,	,	PUNCT
ftr-1851	2615	13	and	and	CCONJ
ftr-1851	2615	14	301.6112	301.6112	NUM
ftr-1851	2615	15	-	-	SYM
ftr-1851	2615	16	1(b)(2	1(b)(2	NUM
ftr-1851	2615	17	)	)	PUNCT
ftr-1851	2615	18	.	.	PUNCT
ftr-1851	2616	1	b.	b.	PROPN
ftr-1851	2616	2	act	act	PROPN
ftr-1851	2616	3	h	h	NOUN
ftr-1851	2616	4	:	:	PUNCT
ftr-1851	2616	5	the	the	DET
ftr-1851	2616	6	irs	irs	PROPN
ftr-1851	2616	7	hammers	hammer	VERB
ftr-1851	2616	8	the	the	DET
ftr-1851	2616	9	nonstatutory	nonstatutory	ADJ
ftr-1851	2616	10	stock	stock	NOUN
ftr-1851	2616	11	option	option	NOUN
ftr-1851	2616	12	deferral	deferral	ADJ
ftr-1851	2616	13	shelter	shelter	NOUN
ftr-1851	2616	14	.	.	PUNCT
ftr-1851	2617	1	t.d	t.d	PROPN
ftr-1851	2617	2	.	.	PROPN
ftr-1851	2617	3	9067	9067	NUM
ftr-1851	2617	4	,	,	PUNCT
ftr-1851	2617	5	transfers	transfer	NOUN
ftr-1851	2617	6	of	of	ADP
ftr-1851	2617	7	compensatory	compensatory	ADJ
ftr-1851	2617	8	options	option	NOUN
ftr-1851	2617	9	,	,	PUNCT
ftr-1851	2617	10	68	68	NUM
ftr-1851	2617	11	f.r	f.r	NOUN
ftr-1851	2617	12	.	.	NOUN
ftr-1851	2617	13	39453	39453	NUM
ftr-1851	2617	14	(	(	PUNCT
ftr-1851	2617	15	7/2/03	7/2/03	NUM
ftr-1851	2617	16	)	)	PUNCT
ftr-1851	2617	17	.	.	PUNCT
ftr-1851	2618	1	temp	temp	NOUN
ftr-1851	2618	2	.	.	PUNCT
ftr-1851	2619	1	reg	reg	PROPN
ftr-1851	2619	2	.	.	PUNCT
ftr-1851	2620	1	§	§	PROPN
ftr-1851	2620	2	1.83	1.83	NUM
ftr-1851	2620	3	-	-	SYM
ftr-1851	2620	4	7	7	NUM
ftr-1851	2620	5	t	t	NOUN
ftr-1851	2620	6	provides	provide	VERB
ftr-1851	2620	7	that	that	SCONJ
ftr-1851	2620	8	a	a	DET
ftr-1851	2620	9	sale	sale	NOUN
ftr-1851	2620	10	or	or	CCONJ
ftr-1851	2620	11	other	other	ADJ
ftr-1851	2620	12	disposition	disposition	NOUN
ftr-1851	2620	13	of	of	ADP
ftr-1851	2620	14	20041	20041	NUM
ftr-1851	2620	15	florida	florida	PROPN
ftr-1851	2620	16	tax	tax	PROPN
ftr-1851	2620	17	review	review	NOUN
ftr-1851	2620	18	a	a	DET
ftr-1851	2620	19	nonstatutory	nonstatutory	ADJ
ftr-1851	2620	20	stock	stock	NOUN
ftr-1851	2620	21	option	option	NOUN
ftr-1851	2620	22	to	to	ADP
ftr-1851	2620	23	a	a	DET
ftr-1851	2620	24	related	related	ADJ
ftr-1851	2620	25	person	person	NOUN
ftr-1851	2620	26	will	will	AUX
ftr-1851	2620	27	not	not	PART
ftr-1851	2620	28	be	be	AUX
ftr-1851	2620	29	treated	treat	VERB
ftr-1851	2620	30	as	as	ADP
ftr-1851	2620	31	a	a	DET
ftr-1851	2620	32	transaction	transaction	NOUN
ftr-1851	2620	33	that	that	PRON
ftr-1851	2620	34	closes	close	VERB
ftr-1851	2620	35	the	the	DET
ftr-1851	2620	36	application	application	NOUN
ftr-1851	2620	37	of	of	ADP
ftr-1851	2620	38	§	§	PROPN
ftr-1851	2620	39	83	83	NUM
ftr-1851	2620	40	with	with	ADP
ftr-1851	2620	41	respect	respect	NOUN
ftr-1851	2620	42	to	to	ADP
ftr-1851	2620	43	the	the	DET
ftr-1851	2620	44	option	option	NOUN
ftr-1851	2620	45	.	.	PUNCT
ftr-1851	2621	1	a	a	DET
ftr-1851	2621	2	person	person	NOUN
ftr-1851	2621	3	is	be	AUX
ftr-1851	2621	4	related	relate	VERB
ftr-1851	2621	5	to	to	ADP
ftr-1851	2621	6	the	the	DET
ftr-1851	2621	7	service	service	NOUN
ftr-1851	2621	8	provider	provider	NOUN
ftr-1851	2621	9	if	if	SCONJ
ftr-1851	2621	10	:	:	PUNCT
ftr-1851	2621	11	(	(	PUNCT
ftr-1851	2621	12	1	1	X
ftr-1851	2621	13	)	)	PUNCT
ftr-1851	2621	14	the	the	DET
ftr-1851	2621	15	person	person	NOUN
ftr-1851	2621	16	and	and	CCONJ
ftr-1851	2621	17	the	the	DET
ftr-1851	2621	18	service	service	NOUN
ftr-1851	2621	19	provider	provider	NOUN
ftr-1851	2621	20	bear	bear	VERB
ftr-1851	2621	21	a	a	DET
ftr-1851	2621	22	relationship	relationship	NOUN
ftr-1851	2621	23	to	to	ADP
ftr-1851	2621	24	each	each	DET
ftr-1851	2621	25	other	other	ADJ
ftr-1851	2621	26	that	that	PRON
ftr-1851	2621	27	is	be	AUX
ftr-1851	2621	28	specified	specify	VERB
ftr-1851	2621	29	in	in	ADP
ftr-1851	2621	30	§	§	PROPN
ftr-1851	2621	31	267(b	267(b	PROPN
ftr-1851	2621	32	)	)	PUNCT
ftr-1851	2621	33	or	or	CCONJ
ftr-1851	2621	34	§	§	PROPN
ftr-1851	2621	35	707(b)(1	707(b)(1	NUM
ftr-1851	2621	36	)	)	PUNCT
ftr-1851	2621	37	,	,	PUNCT
ftr-1851	2621	38	modified	modify	VERB
ftr-1851	2621	39	to	to	PART
ftr-1851	2621	40	replace	replace	VERB
ftr-1851	2621	41	"	"	PUNCT
ftr-1851	2621	42	50	50	NUM
ftr-1851	2621	43	percent	percent	NOUN
ftr-1851	2621	44	"	"	PUNCT
ftr-1851	2621	45	with	with	ADP
ftr-1851	2621	46	"	"	PUNCT
ftr-1851	2621	47	20	20	NUM
ftr-1851	2621	48	percent	percent	NOUN
ftr-1851	2621	49	"	"	PUNCT
ftr-1851	2621	50	and	and	CCONJ
ftr-1851	2621	51	to	to	PART
ftr-1851	2621	52	treat	treat	VERB
ftr-1851	2621	53	the	the	DET
ftr-1851	2621	54	spouse	spouse	NOUN
ftr-1851	2621	55	of	of	ADP
ftr-1851	2621	56	any	any	DET
ftr-1851	2621	57	family	family	NOUN
ftr-1851	2621	58	member	member	NOUN
ftr-1851	2621	59	as	as	ADP
ftr-1851	2621	60	a	a	DET
ftr-1851	2621	61	family	family	NOUN
ftr-1851	2621	62	member	member	NOUN
ftr-1851	2621	63	for	for	ADP
ftr-1851	2621	64	purposes	purpose	NOUN
ftr-1851	2621	65	of	of	ADP
ftr-1851	2621	66	constructive	constructive	ADJ
ftr-1851	2621	67	stock	stock	NOUN
ftr-1851	2621	68	ownership	ownership	NOUN
ftr-1851	2621	69	under	under	ADP
ftr-1851	2621	70	§	§	PROPN
ftr-1851	2621	71	267(c)(4	267(c)(4	NUM
ftr-1851	2621	72	)	)	PUNCT
ftr-1851	2621	73	,	,	PUNCT
ftr-1851	2621	74	or	or	CCONJ
ftr-1851	2621	75	(	(	PUNCT
ftr-1851	2621	76	2	2	X
ftr-1851	2621	77	)	)	PUNCT
ftr-1851	2621	78	the	the	DET
ftr-1851	2621	79	service	service	NOUN
ftr-1851	2621	80	provider	provider	NOUN
ftr-1851	2621	81	and	and	CCONJ
ftr-1851	2621	82	the	the	DET
ftr-1851	2621	83	person	person	NOUN
ftr-1851	2621	84	are	be	AUX
ftr-1851	2621	85	engaged	engage	VERB
ftr-1851	2621	86	in	in	ADP
ftr-1851	2621	87	trades	trade	NOUN
ftr-1851	2621	88	or	or	CCONJ
ftr-1851	2621	89	businesses	business	NOUN
ftr-1851	2621	90	under	under	ADP
ftr-1851	2621	91	common	common	ADJ
ftr-1851	2621	92	control	control	NOUN
ftr-1851	2621	93	(	(	PUNCT
ftr-1851	2621	94	as	as	SCONJ
ftr-1851	2621	95	defined	define	VERB
ftr-1851	2621	96	in	in	ADP
ftr-1851	2621	97	§	§	PROPN
ftr-1851	2621	98	52(a	52(a	NUM
ftr-1851	2621	99	)	)	PUNCT
ftr-1851	2621	100	and	and	CCONJ
ftr-1851	2621	101	(	(	PUNCT
ftr-1851	2621	102	b	b	NOUN
ftr-1851	2621	103	)	)	PUNCT
ftr-1851	2621	104	)	)	PUNCT
ftr-1851	2621	105	,	,	PUNCT
ftr-1851	2621	106	excepting	except	VERB
ftr-1851	2621	107	the	the	DET
ftr-1851	2621	108	service	service	NOUN
ftr-1851	2621	109	recipient	recipient	NOUN
ftr-1851	2621	110	with	with	ADP
ftr-1851	2621	111	respect	respect	NOUN
ftr-1851	2621	112	to	to	ADP
ftr-1851	2621	113	the	the	DET
ftr-1851	2621	114	option	option	NOUN
ftr-1851	2621	115	or	or	CCONJ
ftr-1851	2621	116	the	the	DET
ftr-1851	2621	117	grantor	grantor	NOUN
ftr-1851	2621	118	of	of	ADP
ftr-1851	2621	119	the	the	DET
ftr-1851	2621	120	option	option	NOUN
ftr-1851	2621	121	.	.	PUNCT
ftr-1851	2622	1	the	the	DET
ftr-1851	2622	2	effective	effective	ADJ
ftr-1851	2622	3	date	date	NOUN
ftr-1851	2622	4	is	be	AUX
ftr-1851	2622	5	7/2/03	7/2/03	PROPN
ftr-1851	2622	6	.	.	PUNCT
ftr-1851	2623	1	ix	ix	PROPN
ftr-1851	2623	2	.	.	PUNCT
ftr-1851	2624	1	exempt	exempt	ADJ
ftr-1851	2624	2	organizations	organization	NOUN
ftr-1851	2624	3	and	and	CCONJ
ftr-1851	2624	4	charitable	charitable	ADJ
ftr-1851	2624	5	giving	give	VERB
ftr-1851	2624	6	a.	a.	NOUN
ftr-1851	2624	7	exempt	exempt	ADJ
ftr-1851	2624	8	organizations	organization	NOUN
ftr-1851	2624	9	1	1	NUM
ftr-1851	2624	10	.	.	PUNCT
ftr-1851	2624	11	hmos	hmos	PROPN
ftr-1851	2624	12	are	be	AUX
ftr-1851	2624	13	not	not	PART
ftr-1851	2624	14	tax	tax	NOUN
ftr-1851	2624	15	exempt	exempt	ADJ
ftr-1851	2624	16	.	.	PUNCT
ftr-1851	2625	1	ihc	ihc	PROPN
ftr-1851	2625	2	health	health	NOUN
ftr-1851	2625	3	plans	plan	NOUN
ftr-1851	2625	4	,	,	PUNCT
ftr-1851	2625	5	inc	inc	PROPN
ftr-1851	2625	6	.	.	PROPN
ftr-1851	2626	1	v.	v.	PROPN
ftr-1851	2626	2	commissioner	commissioner	PROPN
ftr-1851	2626	3	,	,	PUNCT
ftr-1851	2626	4	325	325	NUM
ftr-1851	2626	5	f.3d	f.3d	NUM
ftr-1851	2626	6	1188	1188	NUM
ftr-1851	2626	7	,	,	PUNCT
ftr-1851	2626	8	91	91	NUM
ftr-1851	2626	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2626	10	2003	2003	NUM
ftr-1851	2626	11	-	-	SYM
ftr-1851	2626	12	1767	1767	NUM
ftr-1851	2626	13	,	,	PUNCT
ftr-1851	2626	14	2003	2003	NUM
ftr-1851	2626	15	-	-	SYM
ftr-1851	2626	16	1	1	NUM
ftr-1851	2626	17	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2626	18	.	.	PROPN
ftr-1851	2627	1	50,368	50,368	NUM
ftr-1851	2627	2	(	(	PUNCT
ftr-1851	2627	3	10th	10th	ADJ
ftr-1851	2627	4	cir	cir	NOUN
ftr-1851	2627	5	.	.	PUNCT
ftr-1851	2627	6	4/9/03	4/9/03	NUM
ftr-1851	2627	7	)	)	PUNCT
ftr-1851	2627	8	,	,	PUNCT
ftr-1851	2627	9	affg	affg	PROPN
ftr-1851	2627	10	t.c	t.c	PROPN
ftr-1851	2627	11	.	.	PROPN
ftr-1851	2627	12	memo	memo	NOUN
ftr-1851	2627	13	.	.	PUNCT
ftr-1851	2628	1	2001	2001	NUM
ftr-1851	2628	2	-	-	SYM
ftr-1851	2628	3	246	246	NUM
ftr-1851	2628	4	.	.	PUNCT
ftr-1851	2629	1	the	the	DET
ftr-1851	2629	2	commissioner	commissioner	NOUN
ftr-1851	2629	3	denied	deny	VERB
ftr-1851	2629	4	the	the	DET
ftr-1851	2629	5	hmos	hmos	PROPN
ftr-1851	2629	6	'	'	PART
ftr-1851	2629	7	requests	request	NOUN
ftr-1851	2629	8	for	for	ADP
ftr-1851	2629	9	tax	tax	NOUN
ftr-1851	2629	10	exemption	exemption	NOUN
ftr-1851	2629	11	under	under	ADP
ftr-1851	2629	12	§	§	PROPN
ftr-1851	2629	13	501(c)(3	501(c)(3	NUM
ftr-1851	2629	14	)	)	PUNCT
ftr-1851	2629	15	,	,	PUNCT
ftr-1851	2629	16	and	and	CCONJ
ftr-1851	2629	17	this	this	DET
ftr-1851	2629	18	decision	decision	NOUN
ftr-1851	2629	19	was	be	AUX
ftr-1851	2629	20	affirmed	affirm	VERB
ftr-1851	2629	21	by	by	ADP
ftr-1851	2629	22	the	the	DET
ftr-1851	2629	23	tax	tax	NOUN
ftr-1851	2629	24	court	court	NOUN
ftr-1851	2629	25	and	and	CCONJ
ftr-1851	2629	26	by	by	ADP
ftr-1851	2629	27	the	the	DET
ftr-1851	2629	28	tenth	tenth	ADJ
ftr-1851	2629	29	circuit	circuit	NOUN
ftr-1851	2629	30	on	on	ADP
ftr-1851	2629	31	appeal	appeal	NOUN
ftr-1851	2629	32	.	.	PUNCT
ftr-1851	2630	1	judge	judge	PROPN
ftr-1851	2630	2	tacha	tacha	PROPN
ftr-1851	2630	3	held	hold	VERB
ftr-1851	2630	4	that	that	SCONJ
ftr-1851	2630	5	the	the	DET
ftr-1851	2630	6	hmos	hmos	PROPN
ftr-1851	2630	7	did	do	AUX
ftr-1851	2630	8	not	not	PART
ftr-1851	2630	9	operate	operate	VERB
ftr-1851	2630	10	primarily	primarily	ADV
ftr-1851	2630	11	for	for	ADP
ftr-1851	2630	12	the	the	DET
ftr-1851	2630	13	purpose	purpose	NOUN
ftr-1851	2630	14	of	of	ADP
ftr-1851	2630	15	promoting	promote	VERB
ftr-1851	2630	16	health	health	NOUN
ftr-1851	2630	17	for	for	ADP
ftr-1851	2630	18	the	the	DET
ftr-1851	2630	19	benefit	benefit	NOUN
ftr-1851	2630	20	of	of	ADP
ftr-1851	2630	21	the	the	DET
ftr-1851	2630	22	community	community	NOUN
ftr-1851	2630	23	even	even	ADV
ftr-1851	2630	24	though	though	SCONJ
ftr-1851	2630	25	they	they	PRON
ftr-1851	2630	26	covered	cover	VERB
ftr-1851	2630	27	fifty	fifty	NUM
ftr-1851	2630	28	percent	percent	NOUN
ftr-1851	2630	29	of	of	ADP
ftr-1851	2630	30	utah	utah	PROPN
ftr-1851	2630	31	's	's	PART
ftr-1851	2630	32	total	total	ADJ
ftr-1851	2630	33	medicaid	medicaid	PROPN
ftr-1851	2630	34	population	population	NOUN
ftr-1851	2630	35	and	and	CCONJ
ftr-1851	2630	36	twenty	twenty	NUM
ftr-1851	2630	37	percent	percent	NOUN
ftr-1851	2630	38	of	of	ADP
ftr-1851	2630	39	utah	utah	PROPN
ftr-1851	2630	40	's	's	PART
ftr-1851	2630	41	total	total	ADJ
ftr-1851	2630	42	population	population	NOUN
ftr-1851	2630	43	because	because	SCONJ
ftr-1851	2630	44	providing	provide	VERB
ftr-1851	2630	45	health	health	NOUN
ftr-1851	2630	46	care	care	NOUN
ftr-1851	2630	47	services	service	NOUN
ftr-1851	2630	48	to	to	ADP
ftr-1851	2630	49	all	all	PRON
ftr-1851	2630	50	in	in	ADP
ftr-1851	2630	51	the	the	DET
ftr-1851	2630	52	community	community	NOUN
ftr-1851	2630	53	in	in	ADP
ftr-1851	2630	54	exchange	exchange	NOUN
ftr-1851	2630	55	for	for	ADP
ftr-1851	2630	56	a	a	DET
ftr-1851	2630	57	fee	fee	NOUN
ftr-1851	2630	58	is	be	AUX
ftr-1851	2630	59	not	not	PART
ftr-1851	2630	60	sufficient	sufficient	ADJ
ftr-1851	2630	61	for	for	ADP
ftr-1851	2630	62	charitable	charitable	ADJ
ftr-1851	2630	63	tax	tax	NOUN
ftr-1851	2630	64	exemption	exemption	NOUN
ftr-1851	2630	65	.	.	PUNCT
ftr-1851	2631	1	the	the	DET
ftr-1851	2631	2	organization	organization	NOUN
ftr-1851	2631	3	must	must	AUX
ftr-1851	2631	4	provide	provide	VERB
ftr-1851	2631	5	some	some	DET
ftr-1851	2631	6	additional	additional	ADJ
ftr-1851	2631	7	"	"	PUNCT
ftr-1851	2631	8	plus	plus	CCONJ
ftr-1851	2631	9	,	,	PUNCT
ftr-1851	2631	10	"	"	PUNCT
ftr-1851	2631	11	such	such	ADJ
ftr-1851	2631	12	as	as	ADP
ftr-1851	2631	13	(	(	PUNCT
ftr-1851	2631	14	1	1	X
ftr-1851	2631	15	)	)	PUNCT
ftr-1851	2631	16	providing	provide	VERB
ftr-1851	2631	17	free	free	ADJ
ftr-1851	2631	18	or	or	CCONJ
ftr-1851	2631	19	below	below	ADP
ftr-1851	2631	20	-	-	PUNCT
ftr-1851	2631	21	cost	cost	NOUN
ftr-1851	2631	22	services	service	NOUN
ftr-1851	2631	23	,	,	PUNCT
ftr-1851	2631	24	(	(	PUNCT
ftr-1851	2631	25	2	2	X
ftr-1851	2631	26	)	)	PUNCT
ftr-1851	2631	27	maintaining	maintain	VERB
ftr-1851	2631	28	an	an	DET
ftr-1851	2631	29	emergency	emergency	NOUN
ftr-1851	2631	30	room	room	NOUN
ftr-1851	2631	31	open	open	ADJ
ftr-1851	2631	32	to	to	ADP
ftr-1851	2631	33	all	all	PRON
ftr-1851	2631	34	regardless	regardless	ADV
ftr-1851	2631	35	of	of	ADP
ftr-1851	2631	36	ability	ability	NOUN
ftr-1851	2631	37	to	to	PART
ftr-1851	2631	38	pay	pay	VERB
ftr-1851	2631	39	,	,	PUNCT
ftr-1851	2631	40	or	or	CCONJ
ftr-1851	2631	41	(	(	PUNCT
ftr-1851	2631	42	3	3	X
ftr-1851	2631	43	)	)	PUNCT
ftr-1851	2631	44	devoting	devote	VERB
ftr-1851	2631	45	surpluses	surplus	NOUN
ftr-1851	2631	46	to	to	PART
ftr-1851	2631	47	research	research	VERB
ftr-1851	2631	48	,	,	PUNCT
ftr-1851	2631	49	education	education	NOUN
ftr-1851	2631	50	and	and	CCONJ
ftr-1851	2631	51	medical	medical	ADJ
ftr-1851	2631	52	training	training	NOUN
ftr-1851	2631	53	.	.	PUNCT
ftr-1851	2632	1	in	in	ADP
ftr-1851	2632	2	the	the	DET
ftr-1851	2632	3	absence	absence	NOUN
ftr-1851	2632	4	of	of	ADP
ftr-1851	2632	5	any	any	DET
ftr-1851	2632	6	"	"	PUNCT
ftr-1851	2632	7	positive	positive	ADJ
ftr-1851	2632	8	externalities	externality	NOUN
ftr-1851	2632	9	,	,	PUNCT
ftr-1851	2632	10	"	"	PUNCT
ftr-1851	2632	11	or	or	CCONJ
ftr-1851	2632	12	"	"	PUNCT
ftr-1851	2632	13	public	public	ADJ
ftr-1851	2632	14	goods	good	NOUN
ftr-1851	2632	15	,	,	PUNCT
ftr-1851	2632	16	"	"	PUNCT
ftr-1851	2632	17	or	or	CCONJ
ftr-1851	2632	18	"	"	PUNCT
ftr-1851	2632	19	additional	additional	ADJ
ftr-1851	2632	20	community	community	NOUN
ftr-1851	2632	21	or	or	CCONJ
ftr-1851	2632	22	public	public	ADJ
ftr-1851	2632	23	benefits	benefit	NOUN
ftr-1851	2632	24	"	"	PUNCT
ftr-1851	2632	25	however	however	ADV
ftr-1851	2632	26	this	this	DET
ftr-1851	2632	27	"	"	PUNCT
ftr-1851	2632	28	plus	plus	CCONJ
ftr-1851	2632	29	"	"	PUNCT
ftr-1851	2632	30	is	be	AUX
ftr-1851	2632	31	denominated	denominate	VERB
ftr-1851	2632	32	the	the	DET
ftr-1851	2632	33	hmos	hmos	PROPN
ftr-1851	2632	34	do	do	AUX
ftr-1851	2632	35	not	not	PART
ftr-1851	2632	36	provide	provide	VERB
ftr-1851	2632	37	a	a	DET
ftr-1851	2632	38	community	community	NOUN
ftr-1851	2632	39	benefit	benefit	NOUN
ftr-1851	2632	40	in	in	ADP
ftr-1851	2632	41	order	order	NOUN
ftr-1851	2632	42	to	to	PART
ftr-1851	2632	43	be	be	AUX
ftr-1851	2632	44	charitable	charitable	ADJ
ftr-1851	2632	45	organizations	organization	NOUN
ftr-1851	2632	46	exempt	exempt	ADJ
ftr-1851	2632	47	from	from	ADP
ftr-1851	2632	48	taxation	taxation	NOUN
ftr-1851	2632	49	under	under	ADP
ftr-1851	2632	50	§	§	PROPN
ftr-1851	2632	51	501(c)(3	501(c)(3	NUM
ftr-1851	2632	52	)	)	PUNCT
ftr-1851	2632	53	.	.	PUNCT
ftr-1851	2633	1	*	*	PUNCT
ftr-1851	2633	2	additionally	additionally	ADV
ftr-1851	2633	3	,	,	PUNCT
ftr-1851	2633	4	the	the	DET
ftr-1851	2633	5	hmos	hmos	PROPN
ftr-1851	2633	6	do	do	AUX
ftr-1851	2633	7	not	not	PART
ftr-1851	2633	8	qualify	qualify	VERB
ftr-1851	2633	9	for	for	ADP
ftr-1851	2633	10	exemption	exemption	NOUN
ftr-1851	2633	11	as	as	ADP
ftr-1851	2633	12	an	an	DET
ftr-1851	2633	13	"	"	PUNCT
ftr-1851	2633	14	integral	integral	ADJ
ftr-1851	2633	15	part	part	NOUN
ftr-1851	2633	16	"	"	PUNCT
ftr-1851	2633	17	of	of	ADP
ftr-1851	2633	18	ihc	ihc	PROPN
ftr-1851	2633	19	health	health	PROPN
ftr-1851	2633	20	services	services	PROPN
ftr-1851	2633	21	,	,	PUNCT
ftr-1851	2633	22	inc	inc	PROPN
ftr-1851	2633	23	.	.	PROPN
ftr-1851	2633	24	,	,	PUNCT
ftr-1851	2633	25	a	a	DET
ftr-1851	2633	26	related	relate	VERB
ftr-1851	2633	27	§	§	NOUN
ftr-1851	2633	28	501	501	NUM
ftr-1851	2633	29	(	(	PUNCT
ftr-1851	2633	30	c)(3	c)(3	NOUN
ftr-1851	2633	31	)	)	PUNCT
ftr-1851	2633	32	organization	organization	NOUN
ftr-1851	2633	33	that	that	PRON
ftr-1851	2633	34	operates	operate	VERB
ftr-1851	2633	35	hospitals	hospital	NOUN
ftr-1851	2633	36	and	and	CCONJ
ftr-1851	2633	37	provides	provide	VERB
ftr-1851	2633	38	charitable	charitable	ADJ
ftr-1851	2633	39	care	care	NOUN
ftr-1851	2633	40	,	,	PUNCT
ftr-1851	2633	41	because	because	SCONJ
ftr-1851	2633	42	"	"	PUNCT
ftr-1851	2633	43	separately	separately	ADV
ftr-1851	2633	44	incorporated	incorporate	VERB
ftr-1851	2633	45	entities	entity	NOUN
ftr-1851	2633	46	must	must	AUX
ftr-1851	2633	47	qualify	qualify	VERB
ftr-1851	2633	48	for	for	ADP
ftr-1851	2633	49	tax	tax	NOUN
ftr-1851	2633	50	exemption	exemption	NOUN
ftr-1851	2633	51	on	on	ADP
ftr-1851	2633	52	their	their	PRON
ftr-1851	2633	53	own	own	ADJ
ftr-1851	2633	54	merits	merit	NOUN
ftr-1851	2633	55	,	,	PUNCT
ftr-1851	2633	56	"	"	PUNCT
ftr-1851	2633	57	following	follow	VERB
ftr-1851	2633	58	and	and	CCONJ
ftr-1851	2633	59	quoting	quote	VERB
ftr-1851	2633	60	geisinger	geisinger	PROPN
ftr-1851	2633	61	health	health	NOUN
ftr-1851	2633	62	plan	plan	PROPN
ftr-1851	2633	63	v.	v.	PROPN
ftr-1851	2633	64	commissioner	commissioner	PROPN
ftr-1851	2633	65	,	,	PUNCT
ftr-1851	2633	66	30	30	NUM
ftr-1851	2633	67	f.3d	f.3d	NUM
ftr-1851	2633	68	494,498	494,498	NUM
ftr-1851	2633	69	(	(	PUNCT
ftr-1851	2633	70	3d	3d	PROPN
ftr-1851	2633	71	cir	cir	NOUN
ftr-1851	2633	72	.	.	PROPN
ftr-1851	2633	73	1994	1994	NUM
ftr-1851	2633	74	)	)	PUNCT
ftr-1851	2633	75	.	.	PUNCT
ftr-1851	2634	1	2	2	X
ftr-1851	2634	2	.	.	X
ftr-1851	2634	3	joint	joint	ADJ
ftr-1851	2634	4	venture	venture	NOUN
ftr-1851	2634	5	did	do	AUX
ftr-1851	2634	6	not	not	PART
ftr-1851	2634	7	result	result	VERB
ftr-1851	2634	8	in	in	ADP
ftr-1851	2634	9	loss	loss	NOUN
ftr-1851	2634	10	of	of	ADP
ftr-1851	2634	11	tax	tax	NOUN
ftr-1851	2634	12	exemption	exemption	NOUN
ftr-1851	2634	13	for	for	ADP
ftr-1851	2634	14	charity	charity	NOUN
ftr-1851	2634	15	hospital	hospital	NOUN
ftr-1851	2634	16	despite	despite	SCONJ
ftr-1851	2634	17	its	its	PRON
ftr-1851	2634	18	failure	failure	NOUN
ftr-1851	2634	19	to	to	PART
ftr-1851	2634	20	meet	meet	VERB
ftr-1851	2634	21	the	the	DET
ftr-1851	2634	22	criteria	criterion	NOUN
ftr-1851	2634	23	of	of	ADP
ftr-1851	2634	24	revenue	revenue	NOUN
ftr-1851	2634	25	ruling	rule	VERB
ftr-1851	2634	26	9815	9815	NUM
ftr-1851	2634	27	.	.	PUNCT
ftr-1851	2635	1	st	st	PROPN
ftr-1851	2635	2	.	.	PROPN
ftr-1851	2635	3	david	david	PROPN
ftr-1851	2635	4	's	's	PART
ftr-1851	2635	5	health	health	NOUN
ftr-1851	2635	6	care	care	NOUN
ftr-1851	2635	7	system	system	NOUN
ftr-1851	2635	8	v.	v.	ADP
ftr-1851	2635	9	united	united	PROPN
ftr-1851	2635	10	states	states	PROPN
ftr-1851	2635	11	,	,	PUNCT
ftr-1851	2635	12	89	89	NUM
ftr-1851	2635	13	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2635	14	2002	2002	NUM
ftr-1851	2635	15	-	-	SYM
ftr-1851	2635	16	2998	2998	NUM
ftr-1851	2635	17	,	,	PUNCT
ftr-1851	2635	18	2002	2002	NUM
ftr-1851	2635	19	-	-	SYM
ftr-1851	2635	20	1	1	NUM
ftr-1851	2635	21	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2635	22	.	.	PROPN
ftr-1851	2635	23	50,452	50,452	NUM
ftr-1851	2635	24	(	(	PUNCT
ftr-1851	2635	25	w.d	w.d	PROPN
ftr-1851	2635	26	.	.	PUNCT
ftr-1851	2636	1	tex	tex	PROPN
ftr-1851	2636	2	.	.	PROPN
ftr-1851	2636	3	617/02	617/02	NUM
ftr-1851	2636	4	)	)	PUNCT
ftr-1851	2636	5	.	.	PUNCT
ftr-1851	2637	1	summary	summary	NOUN
ftr-1851	2637	2	judgment	judgment	NOUN
ftr-1851	2637	3	was	be	AUX
ftr-1851	2637	4	granted	grant	VERB
ftr-1851	2637	5	to	to	ADP
ftr-1851	2637	6	a	a	DET
ftr-1851	2637	7	community	community	NOUN
ftr-1851	2637	8	-	-	PUNCT
ftr-1851	2637	9	owned	own	VERB
ftr-1851	2637	10	,	,	PUNCT
ftr-1851	2637	11	not	not	PART
ftr-1851	2637	12	-	-	PUNCT
ftr-1851	2637	13	for	for	ADP
ftr-1851	2637	14	-	-	PUNCT
ftr-1851	2637	15	profit	profit	NOUN
ftr-1851	2637	16	hospital	hospital	NOUN
ftr-1851	2637	17	on	on	ADP
ftr-1851	2637	18	its	its	PRON
ftr-1851	2637	19	tax	tax	NOUN
ftr-1851	2637	20	-	-	PUNCT
ftr-1851	2637	21	exempt	exempt	ADJ
ftr-1851	2637	22	status	status	NOUN
ftr-1851	2637	23	.	.	PUNCT
ftr-1851	2638	1	the	the	DET
ftr-1851	2638	2	hospital	hospital	NOUN
ftr-1851	2638	3	's	's	PART
ftr-1851	2638	4	entering	enter	VERB
ftr-1851	2638	5	into	into	ADP
ftr-1851	2638	6	a	a	DET
ftr-1851	2638	7	limited	limited	ADJ
ftr-1851	2638	8	partnership	partnership	NOUN
ftr-1851	2638	9	with	with	ADP
ftr-1851	2638	10	hca	hca	PROPN
ftr-1851	2638	11	,	,	PUNCT
ftr-1851	2638	12	inc	inc	PROPN
ftr-1851	2638	13	.	.	PUNCT
ftr-1851	2639	1	[	[	X
ftr-1851	2639	2	a	a	DET
ftr-1851	2639	3	for	for	ADP
ftr-1851	2639	4	-	-	PUNCT
ftr-1851	2639	5	profit	profit	NOUN
ftr-1851	2639	6	health	health	NOUN
ftr-1851	2639	7	care	care	NOUN
ftr-1851	2639	8	company	company	NOUN
ftr-1851	2639	9	]	]	PUNCT
ftr-1851	2639	10	,	,	PUNCT
ftr-1851	2639	11	in	in	ADP
ftr-1851	2639	12	which	which	PRON
ftr-1851	2639	13	it	it	PRON
ftr-1851	2639	14	had	have	VERB
ftr-1851	2639	15	general	general	ADJ
ftr-1851	2639	16	and	and	CCONJ
ftr-1851	2639	17	limited	limited	ADJ
ftr-1851	2639	18	partnership	partnership	NOUN
ftr-1851	2639	19	interests	interest	NOUN
ftr-1851	2639	20	of	of	ADP
ftr-1851	2639	21	49.5	49.5	NUM
ftr-1851	2639	22	percent	percent	NOUN
ftr-1851	2639	23	and	and	CCONJ
ftr-1851	2639	24	in	in	ADP
ftr-1851	2639	25	which	which	PRON
ftr-1851	2639	26	the	the	DET
ftr-1851	2639	27	for	for	ADP
ftr-1851	2639	28	-	-	PUNCT
ftr-1851	2639	29	profit	profit	NOUN
ftr-1851	2639	30	partner	partner	NOUN
ftr-1851	2639	31	was	be	AUX
ftr-1851	2639	32	the	the	DET
ftr-1851	2639	33	managing	manage	VERB
ftr-1851	2639	34	partner	partner	NOUN
ftr-1851	2639	35	,	,	PUNCT
ftr-1851	2639	36	did	do	AUX
ftr-1851	2639	37	not	not	PART
ftr-1851	2639	38	result	result	VERB
ftr-1851	2639	39	in	in	ADP
ftr-1851	2639	40	forfeiture	forfeiture	NOUN
ftr-1851	2639	41	of	of	ADP
ftr-1851	2639	42	hospital	hospital	NOUN
ftr-1851	2639	43	's	's	PART
ftr-1851	2639	44	§	§	PROPN
ftr-1851	2639	45	501(c)(3	501(c)(3	NUM
ftr-1851	2639	46	)	)	PUNCT
ftr-1851	2639	47	exemption	exemption	NOUN
ftr-1851	2639	48	.	.	PUNCT
ftr-1851	2640	1	the	the	DET
ftr-1851	2640	2	court	court	NOUN
ftr-1851	2640	3	held	hold	VERB
ftr-1851	2640	4	that	that	SCONJ
ftr-1851	2640	5	the	the	DET
ftr-1851	2640	6	community	community	NOUN
ftr-1851	2640	7	benefit	benefit	NOUN
ftr-1851	2640	8	standard	standard	NOUN
ftr-1851	2640	9	did	do	AUX
ftr-1851	2640	10	not	not	PART
ftr-1851	2640	11	absolutely	absolutely	ADV
ftr-1851	2640	12	require	require	VERB
ftr-1851	2640	13	a	a	DET
ftr-1851	2640	14	community	community	NOUN
ftr-1851	2640	15	board	board	NOUN
ftr-1851	2640	16	,	,	PUNCT
ftr-1851	2640	17	and	and	CCONJ
ftr-1851	2640	18	that	that	SCONJ
ftr-1851	2640	19	st	st	PROPN
ftr-1851	2640	20	.	.	PROPN
ftr-1851	2640	21	david	david	PROPN
ftr-1851	2640	22	's	's	PART
ftr-1851	2640	23	satisfied	satisfied	ADJ
ftr-1851	2640	24	this	this	DET
ftr-1851	2640	25	standard	standard	NOUN
ftr-1851	2640	26	even	even	ADV
ftr-1851	2640	27	though	though	SCONJ
ftr-1851	2640	28	it	it	PRON
ftr-1851	2640	29	appointed	appoint	VERB
ftr-1851	2640	30	only	only	ADV
ftr-1851	2640	31	half	half	DET
ftr-1851	2640	32	the	the	DET
ftr-1851	2640	33	board	board	NOUN
ftr-1851	2640	34	members	member	NOUN
ftr-1851	2640	35	where	where	SCONJ
ftr-1851	2640	36	the	the	DET
ftr-1851	2640	37	chairman	chairman	NOUN
ftr-1851	2640	38	's	's	PART
ftr-1851	2640	39	seat	seat	NOUN
ftr-1851	2640	40	was	be	AUX
ftr-1851	2640	41	reserved	reserve	VERB
ftr-1851	2640	42	for	for	ADP
ftr-1851	2640	43	a	a	DET
ftr-1851	2640	44	st	st	PROPN
ftr-1851	2640	45	.	.	PROPN
ftr-1851	2640	46	david	david	PROPN
ftr-1851	2640	47	's	's	PART
ftr-1851	2640	48	appointee	appointee	NOUN
ftr-1851	2640	49	.	.	PUNCT
ftr-1851	2641	1	there	there	PRON
ftr-1851	2641	2	was	be	VERB
ftr-1851	2641	3	language	language	NOUN
ftr-1851	2642	1	[	[	X
ftr-1851	2642	2	vol.6	vol.6	NUM
ftr-1851	2642	3	:	:	PUNCT
ftr-1851	2642	4	si	si	PROPN
ftr-1851	2642	5	recent	recent	ADJ
ftr-1851	2642	6	developments	development	NOUN
ftr-1851	2642	7	in	in	ADP
ftr-1851	2642	8	federal	federal	ADJ
ftr-1851	2642	9	income	income	NOUN
ftr-1851	2642	10	taxation	taxation	NOUN
ftr-1851	2642	11	in	in	ADP
ftr-1851	2642	12	the	the	DET
ftr-1851	2642	13	partnership	partnership	NOUN
ftr-1851	2642	14	agreement	agreement	NOUN
ftr-1851	2642	15	requiring	require	VERB
ftr-1851	2642	16	all	all	DET
ftr-1851	2642	17	the	the	DET
ftr-1851	2642	18	partnership	partnership	NOUN
ftr-1851	2642	19	's	's	PART
ftr-1851	2642	20	hospitals	hospital	NOUN
ftr-1851	2642	21	to	to	PART
ftr-1851	2642	22	operate	operate	VERB
ftr-1851	2642	23	in	in	ADP
ftr-1851	2642	24	accordance	accordance	NOUN
ftr-1851	2642	25	with	with	ADP
ftr-1851	2642	26	the	the	DET
ftr-1851	2642	27	community	community	NOUN
ftr-1851	2642	28	benefit	benefit	NOUN
ftr-1851	2642	29	standard	standard	ADJ
ftr-1851	2642	30	outline	outline	NOUN
ftr-1851	2642	31	in	in	ADP
ftr-1851	2642	32	rev	rev	PROPN
ftr-1851	2642	33	.	.	PROPN
ftr-1851	2642	34	rul	rul	PROPN
ftr-1851	2642	35	.	.	PUNCT
ftr-1851	2643	1	69	69	NUM
ftr-1851	2643	2	-	-	SYM
ftr-1851	2643	3	45	45	NUM
ftr-1851	2643	4	,	,	PUNCT
ftr-1851	2643	5	1969	1969	NUM
ftr-1851	2643	6	-	-	SYM
ftr-1851	2643	7	2	2	NUM
ftr-1851	2643	8	c.b	c.b	PROPN
ftr-1851	2643	9	.	.	PROPN
ftr-1851	2643	10	117	117	NUM
ftr-1851	2643	11	,	,	PUNCT
ftr-1851	2643	12	and	and	CCONJ
ftr-1851	2643	13	st	st	PROPN
ftr-1851	2643	14	.	.	PROPN
ftr-1851	2643	15	david	david	PROPN
ftr-1851	2643	16	's	's	PART
ftr-1851	2643	17	could	could	AUX
ftr-1851	2643	18	unilaterally	unilaterally	ADV
ftr-1851	2643	19	dissolve	dissolve	VERB
ftr-1851	2643	20	the	the	DET
ftr-1851	2643	21	partnership	partnership	NOUN
ftr-1851	2643	22	if	if	SCONJ
ftr-1851	2643	23	they	they	PRON
ftr-1851	2643	24	failed	fail	VERB
ftr-1851	2643	25	to	to	PART
ftr-1851	2643	26	do	do	VERB
ftr-1851	2643	27	so	so	ADV
ftr-1851	2643	28	.	.	PUNCT
ftr-1851	2644	1	*	*	PUNCT
ftr-1851	2644	2	query	query	NOUN
ftr-1851	2644	3	whether	whether	SCONJ
ftr-1851	2644	4	rev	rev	NOUN
ftr-1851	2644	5	.	.	PROPN
ftr-1851	2644	6	rul	rul	NOUN
ftr-1851	2644	7	.	.	PUNCT
ftr-1851	2645	1	98	98	NUM
ftr-1851	2645	2	-	-	SYM
ftr-1851	2645	3	15	15	NUM
ftr-1851	2645	4	,	,	PUNCT
ftr-1851	2645	5	1998	1998	NUM
ftr-1851	2645	6	-	-	SYM
ftr-1851	2645	7	1	1	NUM
ftr-1851	2645	8	c.b	c.b	PROPN
ftr-1851	2645	9	.	.	PROPN
ftr-1851	2645	10	718	718	NUM
ftr-1851	2645	11	,	,	PUNCT
ftr-1851	2645	12	which	which	PRON
ftr-1851	2645	13	provides	provide	VERB
ftr-1851	2645	14	an	an	DET
ftr-1851	2645	15	example	example	NOUN
ftr-1851	2645	16	of	of	ADP
ftr-1851	2645	17	an	an	DET
ftr-1851	2645	18	acceptable	acceptable	ADJ
ftr-1851	2645	19	joint	joint	ADJ
ftr-1851	2645	20	venture	venture	NOUN
ftr-1851	2645	21	in	in	ADP
ftr-1851	2645	22	which	which	PRON
ftr-1851	2645	23	the	the	DET
ftr-1851	2645	24	nonprofit	nonprofit	ADJ
ftr-1851	2645	25	partner	partner	NOUN
ftr-1851	2645	26	has	have	VERB
ftr-1851	2645	27	numerical	numerical	ADJ
ftr-1851	2645	28	control	control	NOUN
ftr-1851	2645	29	of	of	ADP
ftr-1851	2645	30	the	the	DET
ftr-1851	2645	31	board	board	NOUN
ftr-1851	2645	32	,	,	PUNCT
ftr-1851	2645	33	will	will	AUX
ftr-1851	2645	34	still	still	ADV
ftr-1851	2645	35	be	be	AUX
ftr-1851	2645	36	considered	consider	VERB
ftr-1851	2645	37	valid	valid	ADJ
ftr-1851	2645	38	.	.	PUNCT
ftr-1851	2646	1	see	see	VERB
ftr-1851	2646	2	also	also	ADV
ftr-1851	2646	3	,	,	PUNCT
ftr-1851	2646	4	redlands	redland	VERB
ftr-1851	2646	5	surgical	surgical	ADJ
ftr-1851	2646	6	services	service	NOUN
ftr-1851	2646	7	v.	v.	ADP
ftr-1851	2646	8	commissioner	commissioner	PROPN
ftr-1851	2646	9	,	,	PUNCT
ftr-1851	2646	10	113	113	NUM
ftr-1851	2646	11	t.c	t.c	PROPN
ftr-1851	2646	12	.	.	PROPN
ftr-1851	2647	1	47	47	NUM
ftr-1851	2647	2	(	(	PUNCT
ftr-1851	2647	3	1999	1999	NUM
ftr-1851	2647	4	)	)	PUNCT
ftr-1851	2647	5	,	,	PUNCT
ftr-1851	2647	6	affid	affid	ADJ
ftr-1851	2647	7	per	per	ADP
ftr-1851	2647	8	curiam	curiam	NOUN
ftr-1851	2647	9	,	,	PUNCT
ftr-1851	2647	10	242	242	NUM
ftr-1851	2647	11	f.3d	f.3d	NUM
ftr-1851	2647	12	904	904	NUM
ftr-1851	2647	13	,	,	PUNCT
ftr-1851	2647	14	87	87	NUM
ftr-1851	2647	15	aftr2d	aftr2d	PROPN
ftr-1851	2647	16	2001	2001	NUM
ftr-1851	2647	17	-	-	SYM
ftr-1851	2647	18	642,2001	642,2001	NUM
ftr-1851	2647	19	-	-	SYM
ftr-1851	2647	20	1	1	NUM
ftr-1851	2647	21	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2647	22	.	.	PROPN
ftr-1851	2648	1	50,271	50,271	NUM
ftr-1851	2648	2	(	(	PUNCT
ftr-1851	2648	3	9th	9th	ADJ
ftr-1851	2648	4	cir	cir	NOUN
ftr-1851	2648	5	.	.	PUNCT
ftr-1851	2648	6	2001	2001	NUM
ftr-1851	2648	7	)	)	PUNCT
ftr-1851	2648	8	.	.	PUNCT
ftr-1851	2649	1	a.	a.	NOUN
ftr-1851	2649	2	litigation	litigation	PROPN
ftr-1851	2649	3	costs	cost	NOUN
ftr-1851	2649	4	were	be	AUX
ftr-1851	2649	5	ordered	order	VERB
ftr-1851	2649	6	.	.	PUNCT
ftr-1851	2650	1	st	st	PROPN
ftr-1851	2650	2	.	.	PROPN
ftr-1851	2650	3	david	david	PROPN
ftr-1851	2650	4	's	's	PART
ftr-1851	2650	5	health	health	NOUN
ftr-1851	2650	6	care	care	NOUN
ftr-1851	2650	7	system	system	NOUN
ftr-1851	2650	8	v.	v.	ADP
ftr-1851	2650	9	united	united	PROPN
ftr-1851	2650	10	states	states	PROPN
ftr-1851	2650	11	,	,	PUNCT
ftr-1851	2650	12	90	90	NUM
ftr-1851	2650	13	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2650	14	2002	2002	NUM
ftr-1851	2650	15	-	-	SYM
ftr-1851	2650	16	6878	6878	NUM
ftr-1851	2650	17	,	,	PUNCT
ftr-1851	2650	18	2002	2002	NUM
ftr-1851	2650	19	-	-	SYM
ftr-1851	2650	20	2	2	NUM
ftr-1851	2650	21	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2650	22	.	.	PROPN
ftr-1851	2650	23	50,745	50,745	NUM
ftr-1851	2650	24	(	(	PUNCT
ftr-1851	2650	25	w.d	w.d	PROPN
ftr-1851	2650	26	.	.	PUNCT
ftr-1851	2651	1	tex	tex	PROPN
ftr-1851	2651	2	.	.	PROPN
ftr-1851	2651	3	9/20/02	9/20/02	NUM
ftr-1851	2651	4	)	)	PUNCT
ftr-1851	2651	5	.	.	PUNCT
ftr-1851	2652	1	the	the	DET
ftr-1851	2652	2	district	district	NOUN
ftr-1851	2652	3	court	court	NOUN
ftr-1851	2652	4	ordered	order	VERB
ftr-1851	2652	5	the	the	DET
ftr-1851	2652	6	united	united	PROPN
ftr-1851	2652	7	states	states	PROPN
ftr-1851	2652	8	to	to	PART
ftr-1851	2652	9	pay	pay	VERB
ftr-1851	2652	10	$	$	SYM
ftr-1851	2652	11	951,000	951,000	NUM
ftr-1851	2652	12	in	in	ADP
ftr-1851	2652	13	litigation	litigation	NOUN
ftr-1851	2652	14	costs	cost	NOUN
ftr-1851	2652	15	under	under	ADP
ftr-1851	2652	16	§	§	PROPN
ftr-1851	2652	17	7430	7430	NUM
ftr-1851	2652	18	to	to	ADP
ftr-1851	2652	19	st	st	PROPN
ftr-1851	2652	20	.	.	PROPN
ftr-1851	2652	21	david	david	PROPN
ftr-1851	2652	22	's	's	PART
ftr-1851	2652	23	.	.	PUNCT
ftr-1851	2653	1	judge	judge	PROPN
ftr-1851	2653	2	nowlin	nowlin	PROPN
ftr-1851	2653	3	held	hold	VERB
ftr-1851	2653	4	that	that	DET
ftr-1851	2653	5	novelty	novelty	NOUN
ftr-1851	2653	6	of	of	ADP
ftr-1851	2653	7	the	the	DET
ftr-1851	2653	8	issues	issue	NOUN
ftr-1851	2653	9	did	do	AUX
ftr-1851	2653	10	not	not	PART
ftr-1851	2653	11	necessarily	necessarily	ADV
ftr-1851	2653	12	mean	mean	VERB
ftr-1851	2653	13	that	that	SCONJ
ftr-1851	2653	14	any	any	DET
ftr-1851	2653	15	position	position	NOUN
ftr-1851	2653	16	that	that	PRON
ftr-1851	2653	17	the	the	DET
ftr-1851	2653	18	government	government	NOUN
ftr-1851	2653	19	took	take	VERB
ftr-1851	2653	20	was	be	AUX
ftr-1851	2653	21	reasonable	reasonable	ADJ
ftr-1851	2653	22	,	,	PUNCT
ftr-1851	2653	23	concluding	conclude	VERB
ftr-1851	2653	24	,	,	PUNCT
ftr-1851	2653	25	finally	finally	ADV
ftr-1851	2653	26	,	,	PUNCT
ftr-1851	2653	27	the	the	DET
ftr-1851	2653	28	united	united	PROPN
ftr-1851	2653	29	states	states	PROPN
ftr-1851	2653	30	argues	argue	VERB
ftr-1851	2653	31	that	that	SCONJ
ftr-1851	2653	32	,	,	PUNCT
ftr-1851	2653	33	since	since	SCONJ
ftr-1851	2653	34	this	this	DET
ftr-1851	2653	35	case	case	NOUN
ftr-1851	2653	36	involved	involve	VERB
ftr-1851	2653	37	novel	novel	ADJ
ftr-1851	2653	38	issues	issue	NOUN
ftr-1851	2653	39	,	,	PUNCT
ftr-1851	2653	40	it	it	PRON
ftr-1851	2653	41	is	be	AUX
ftr-1851	2653	42	more	more	ADV
ftr-1851	2653	43	likely	likely	ADJ
ftr-1851	2653	44	that	that	SCONJ
ftr-1851	2653	45	its	its	PRON
ftr-1851	2653	46	position	position	NOUN
ftr-1851	2653	47	was	be	AUX
ftr-1851	2653	48	substantially	substantially	ADV
ftr-1851	2653	49	justified	justify	VERB
ftr-1851	2653	50	.	.	PUNCT
ftr-1851	2654	1	while	while	SCONJ
ftr-1851	2654	2	it	it	PRON
ftr-1851	2654	3	is	be	AUX
ftr-1851	2654	4	true	true	ADJ
ftr-1851	2654	5	that	that	SCONJ
ftr-1851	2654	6	some	some	PRON
ftr-1851	2654	7	of	of	ADP
ftr-1851	2654	8	the	the	DET
ftr-1851	2654	9	specific	specific	ADJ
ftr-1851	2654	10	issues	issue	NOUN
ftr-1851	2654	11	had	have	VERB
ftr-1851	2654	12	a	a	DET
ftr-1851	2654	13	hint	hint	NOUN
ftr-1851	2654	14	of	of	ADP
ftr-1851	2654	15	novelty	novelty	NOUN
ftr-1851	2654	16	to	to	ADP
ftr-1851	2654	17	them	they	PRON
ftr-1851	2654	18	,	,	PUNCT
ftr-1851	2654	19	that	that	PRON
ftr-1851	2654	20	does	do	AUX
ftr-1851	2654	21	not	not	PART
ftr-1851	2654	22	mean	mean	VERB
ftr-1851	2654	23	that	that	SCONJ
ftr-1851	2654	24	any	any	DET
ftr-1851	2654	25	position	position	NOUN
ftr-1851	2654	26	taken	take	VERB
ftr-1851	2654	27	on	on	ADP
ftr-1851	2654	28	those	those	DET
ftr-1851	2654	29	issues	issue	NOUN
ftr-1851	2654	30	is	be	AUX
ftr-1851	2654	31	reasonable	reasonable	ADJ
ftr-1851	2654	32	.	.	PUNCT
ftr-1851	2655	1	to	to	ADP
ftr-1851	2655	2	the	the	DET
ftr-1851	2655	3	extent	extent	NOUN
ftr-1851	2655	4	that	that	SCONJ
ftr-1851	2655	5	there	there	PRON
ftr-1851	2655	6	were	be	VERB
ftr-1851	2655	7	novel	novel	ADJ
ftr-1851	2655	8	issues	issue	NOUN
ftr-1851	2655	9	in	in	ADP
ftr-1851	2655	10	this	this	DET
ftr-1851	2655	11	case	case	NOUN
ftr-1851	2655	12	,	,	PUNCT
ftr-1851	2655	13	settled	settle	VERB
ftr-1851	2655	14	law	law	NOUN
ftr-1851	2655	15	clearly	clearly	ADV
ftr-1851	2655	16	applied	apply	VERB
ftr-1851	2655	17	and	and	CCONJ
ftr-1851	2655	18	disposed	disposed	ADJ
ftr-1851	2655	19	of	of	ADP
ftr-1851	2655	20	those	those	DET
ftr-1851	2655	21	issues	issue	NOUN
ftr-1851	2655	22	.	.	PUNCT
ftr-1851	2656	1	b.	b.	PROPN
ftr-1851	2656	2	fifth	fifth	PROPN
ftr-1851	2656	3	circuit	circuit	PROPN
ftr-1851	2656	4	vacates	vacate	VERB
ftr-1851	2656	5	the	the	DET
ftr-1851	2656	6	district	district	NOUN
ftr-1851	2656	7	court	court	NOUN
ftr-1851	2656	8	's	's	PART
ftr-1851	2656	9	summary	summary	NOUN
ftr-1851	2656	10	judgment	judgment	NOUN
ftr-1851	2656	11	ruling	ruling	NOUN
ftr-1851	2656	12	and	and	CCONJ
ftr-1851	2656	13	its	its	PRON
ftr-1851	2656	14	award	award	NOUN
ftr-1851	2656	15	of	of	ADP
ftr-1851	2656	16	attorney	attorney	NOUN
ftr-1851	2656	17	's	's	PART
ftr-1851	2656	18	fees	fee	NOUN
ftr-1851	2656	19	,	,	PUNCT
ftr-1851	2656	20	and	and	CCONJ
ftr-1851	2656	21	remands	remand	NOUN
ftr-1851	2656	22	for	for	ADP
ftr-1851	2656	23	trial	trial	NOUN
ftr-1851	2656	24	.	.	PUNCT
ftr-1851	2657	1	exempt	exempt	ADJ
ftr-1851	2657	2	organization	organization	NOUN
ftr-1851	2657	3	must	must	AUX
ftr-1851	2657	4	have	have	VERB
ftr-1851	2657	5	control	control	NOUN
ftr-1851	2657	6	of	of	ADP
ftr-1851	2657	7	joint	joint	ADJ
ftr-1851	2657	8	venture	venture	NOUN
ftr-1851	2657	9	.	.	PUNCT
ftr-1851	2658	1	st	st	PROPN
ftr-1851	2658	2	.	.	PROPN
ftr-1851	2658	3	david	david	PROPN
ftr-1851	2658	4	's	's	PART
ftr-1851	2658	5	health	health	NOUN
ftr-1851	2658	6	care	care	NOUN
ftr-1851	2658	7	system	system	NOUN
ftr-1851	2658	8	v.	v.	ADP
ftr-1851	2658	9	united	united	PROPN
ftr-1851	2658	10	states	states	PROPN
ftr-1851	2658	11	,	,	PUNCT
ftr-1851	2658	12	349	349	NUM
ftr-1851	2658	13	f.3d	f.3d	NUM
ftr-1851	2658	14	232	232	NUM
ftr-1851	2658	15	,	,	PUNCT
ftr-1851	2658	16	92	92	NUM
ftr-1851	2658	17	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2658	18	2003	2003	NUM
ftr-1851	2658	19	-	-	SYM
ftr-1851	2658	20	6865	6865	NUM
ftr-1851	2658	21	,	,	PUNCT
ftr-1851	2658	22	2003	2003	NUM
ftr-1851	2658	23	-	-	SYM
ftr-1851	2658	24	2	2	NUM
ftr-1851	2658	25	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2658	26	.	.	PROPN
ftr-1851	2658	27	50	50	NUM
ftr-1851	2658	28	,	,	PUNCT
ftr-1851	2658	29	713	713	NUM
ftr-1851	2658	30	(	(	PUNCT
ftr-1851	2658	31	5th	5th	ADJ
ftr-1851	2658	32	cir	cir	NOUN
ftr-1851	2658	33	.	.	PUNCT
ftr-1851	2658	34	11/7/03	11/7/03	NUM
ftr-1851	2658	35	)	)	PUNCT
ftr-1851	2658	36	.	.	PUNCT
ftr-1851	2659	1	in	in	ADP
ftr-1851	2659	2	vacating	vacate	VERB
ftr-1851	2659	3	the	the	DET
ftr-1851	2659	4	district	district	NOUN
ftr-1851	2659	5	court	court	NOUN
ftr-1851	2659	6	decision	decision	NOUN
ftr-1851	2659	7	,	,	PUNCT
ftr-1851	2659	8	judge	judge	NOUN
ftr-1851	2659	9	garza	garza	PROPN
ftr-1851	2659	10	's	's	PART
ftr-1851	2659	11	opinion	opinion	NOUN
ftr-1851	2659	12	relied	rely	VERB
ftr-1851	2659	13	upon	upon	SCONJ
ftr-1851	2659	14	rev	rev	NOUN
ftr-1851	2659	15	.	.	PROPN
ftr-1851	2660	1	rul	rul	NOUN
ftr-1851	2660	2	.	.	PUNCT
ftr-1851	2661	1	98	98	NUM
ftr-1851	2661	2	-	-	SYM
ftr-1851	2661	3	15	15	NUM
ftr-1851	2662	1	and	and	CCONJ
ftr-1851	2662	2	found	find	VERB
ftr-1851	2662	3	that	that	SCONJ
ftr-1851	2662	4	the	the	DET
ftr-1851	2662	5	central	central	ADJ
ftr-1851	2662	6	issue	issue	NOUN
ftr-1851	2662	7	was	be	AUX
ftr-1851	2662	8	not	not	PART
ftr-1851	2662	9	whether	whether	SCONJ
ftr-1851	2662	10	the	the	DET
ftr-1851	2662	11	partnership	partnership	NOUN
ftr-1851	2662	12	between	between	ADP
ftr-1851	2662	13	st	st	PROPN
ftr-1851	2662	14	.	.	PROPN
ftr-1851	2662	15	david	david	PROPN
ftr-1851	2662	16	's	's	PART
ftr-1851	2662	17	and	and	CCONJ
ftr-1851	2662	18	columbia	columbia	PROPN
ftr-1851	2662	19	/	/	SYM
ftr-1851	2662	20	hca	hca	PROPN
ftr-1851	2662	21	healthcare	healthcare	PROPN
ftr-1851	2662	22	corporation	corporation	NOUN
ftr-1851	2662	23	provided	provide	VERB
ftr-1851	2662	24	some	some	DET
ftr-1851	2662	25	charitable	charitable	ADJ
ftr-1851	2662	26	services	service	NOUN
ftr-1851	2662	27	,	,	PUNCT
ftr-1851	2662	28	but	but	CCONJ
ftr-1851	2662	29	rather	rather	ADV
ftr-1851	2662	30	whether	whether	SCONJ
ftr-1851	2662	31	the	the	DET
ftr-1851	2662	32	activities	activity	NOUN
ftr-1851	2662	33	substantially	substantially	ADV
ftr-1851	2662	34	further	far	ADV
ftr-1851	2662	35	the	the	DET
ftr-1851	2662	36	profits	profit	NOUN
ftr-1851	2662	37	-	-	PUNCT
ftr-1851	2662	38	seeking	seek	VERB
ftr-1851	2662	39	interests	interest	NOUN
ftr-1851	2662	40	of	of	ADP
ftr-1851	2662	41	the	the	DET
ftr-1851	2662	42	for	for	ADP
ftr-1851	2662	43	-	-	PUNCT
ftr-1851	2662	44	profit	profit	NOUN
ftr-1851	2662	45	partner	partner	NOUN
ftr-1851	2662	46	.	.	PUNCT
ftr-1851	2663	1	the	the	DET
ftr-1851	2663	2	opinion	opinion	NOUN
ftr-1851	2663	3	further	far	ADV
ftr-1851	2663	4	analyzed	analyze	VERB
ftr-1851	2663	5	facts	fact	NOUN
ftr-1851	2663	6	that	that	PRON
ftr-1851	2663	7	showed	show	VERB
ftr-1851	2663	8	it	it	PRON
ftr-1851	2663	9	was	be	AUX
ftr-1851	2663	10	likely	likely	ADJ
ftr-1851	2663	11	that	that	SCONJ
ftr-1851	2663	12	st	st	PROPN
ftr-1851	2663	13	.	.	PROPN
ftr-1851	2663	14	david	david	PROPN
ftr-1851	2663	15	's	's	PART
ftr-1851	2663	16	had	have	VERB
ftr-1851	2663	17	,	,	PUNCT
ftr-1851	2663	18	as	as	ADP
ftr-1851	2663	19	a	a	DET
ftr-1851	2663	20	practical	practical	ADJ
ftr-1851	2663	21	matter	matter	NOUN
ftr-1851	2663	22	,	,	PUNCT
ftr-1851	2663	23	ceded	ceded	ADJ
ftr-1851	2663	24	control	control	NOUN
ftr-1851	2663	25	over	over	ADP
ftr-1851	2663	26	the	the	DET
ftr-1851	2663	27	partnership	partnership	NOUN
ftr-1851	2663	28	to	to	ADP
ftr-1851	2663	29	hca	hca	PROPN
ftr-1851	2663	30	particularly	particularly	ADV
ftr-1851	2663	31	with	with	ADP
ftr-1851	2663	32	respect	respect	NOUN
ftr-1851	2663	33	to	to	ADP
ftr-1851	2663	34	a	a	DET
ftr-1851	2663	35	noncompete	noncompete	NOUN
ftr-1851	2663	36	provision	provision	NOUN
ftr-1851	2663	37	in	in	ADP
ftr-1851	2663	38	the	the	DET
ftr-1851	2663	39	partnership	partnership	NOUN
ftr-1851	2663	40	dissolution	dissolution	NOUN
ftr-1851	2663	41	rights	right	NOUN
ftr-1851	2663	42	,	,	PUNCT
ftr-1851	2663	43	which	which	PRON
ftr-1851	2663	44	would	would	AUX
ftr-1851	2663	45	have	have	AUX
ftr-1851	2663	46	prevented	prevent	VERB
ftr-1851	2663	47	either	either	DET
ftr-1851	2663	48	party	party	NOUN
ftr-1851	2663	49	from	from	ADP
ftr-1851	2663	50	competing	compete	VERB
ftr-1851	2663	51	in	in	ADP
ftr-1851	2663	52	the	the	DET
ftr-1851	2663	53	austin	austin	PROPN
ftr-1851	2663	54	area	area	NOUN
ftr-1851	2663	55	for	for	ADP
ftr-1851	2663	56	two	two	NUM
ftr-1851	2663	57	years	year	NOUN
ftr-1851	2663	58	and	and	CCONJ
ftr-1851	2663	59	would	would	AUX
ftr-1851	2663	60	have	have	AUX
ftr-1851	2663	61	been	be	AUX
ftr-1851	2663	62	inconvenient	inconvenient	ADJ
ftr-1851	2663	63	for	for	ADP
ftr-1851	2663	64	hca	hca	ADJ
ftr-1851	2663	65	but	but	CCONJ
ftr-1851	2663	66	disastrous	disastrous	ADJ
ftr-1851	2663	67	for	for	ADP
ftr-1851	2663	68	st	st	PROPN
ftr-1851	2663	69	.	.	PROPN
ftr-1851	2663	70	david	david	PROPN
ftr-1851	2663	71	's	's	PART
ftr-1851	2663	72	.	.	PUNCT
ftr-1851	2664	1	b.	b.	PROPN
ftr-1851	2664	2	charitable	charitable	ADJ
ftr-1851	2664	3	giving	give	VERB
ftr-1851	2664	4	1	1	NUM
ftr-1851	2664	5	.	.	PUNCT
ftr-1851	2665	1	professor	professor	NOUN
ftr-1851	2665	2	donates	donate	VERB
ftr-1851	2665	3	his	his	PRON
ftr-1851	2665	4	patent	patent	NOUN
ftr-1851	2665	5	to	to	ADP
ftr-1851	2665	6	the	the	DET
ftr-1851	2665	7	university	university	NOUN
ftr-1851	2665	8	,	,	PUNCT
ftr-1851	2665	9	but	but	CCONJ
ftr-1851	2665	10	.	.	PUNCT
ftr-1851	2665	11	.	.	PUNCT
ftr-1851	2666	1	.	.	PUNCT
ftr-1851	2667	1	contributions	contribution	NOUN
ftr-1851	2667	2	of	of	ADP
ftr-1851	2667	3	partial	partial	ADJ
ftr-1851	2667	4	interests	interest	NOUN
ftr-1851	2667	5	in	in	ADP
ftr-1851	2667	6	patents	patent	NOUN
ftr-1851	2667	7	are	be	AUX
ftr-1851	2667	8	n't	not	PART
ftr-1851	2667	9	deductible	deductible	ADJ
ftr-1851	2667	10	.	.	PUNCT
ftr-1851	2668	1	rev	rev	PROPN
ftr-1851	2668	2	.	.	PUNCT
ftr-1851	2668	3	rul	rul	PROPN
ftr-1851	2668	4	.	.	PROPN
ftr-1851	2669	1	200328	200328	NUM
ftr-1851	2669	2	,	,	PUNCT
ftr-1851	2669	3	2003	2003	NUM
ftr-1851	2669	4	-	-	SYM
ftr-1851	2669	5	11	11	NUM
ftr-1851	2669	6	i.r.b	i.r.b	NOUN
ftr-1851	2669	7	.	.	PUNCT
ftr-1851	2670	1	594	594	NUM
ftr-1851	2670	2	(	(	PUNCT
ftr-1851	2670	3	2/26/03	2/26/03	NUM
ftr-1851	2670	4	)	)	PUNCT
ftr-1851	2670	5	.	.	PUNCT
ftr-1851	2671	1	no	no	DET
ftr-1851	2671	2	deduction	deduction	NOUN
ftr-1851	2671	3	is	be	AUX
ftr-1851	2671	4	allowed	allow	VERB
ftr-1851	2671	5	under	under	ADP
ftr-1851	2671	6	§	§	PROPN
ftr-1851	2671	7	170	170	NUM
ftr-1851	2671	8	for	for	ADP
ftr-1851	2671	9	a	a	DET
ftr-1851	2671	10	charitable	charitable	ADJ
ftr-1851	2671	11	contribution	contribution	NOUN
ftr-1851	2671	12	of	of	ADP
ftr-1851	2671	13	(	(	PUNCT
ftr-1851	2671	14	1	1	X
ftr-1851	2671	15	)	)	PUNCT
ftr-1851	2671	16	a	a	DET
ftr-1851	2671	17	license	license	NOUN
ftr-1851	2671	18	to	to	PART
ftr-1851	2671	19	use	use	VERB
ftr-1851	2671	20	a	a	DET
ftr-1851	2671	21	patent	patent	NOUN
ftr-1851	2671	22	,	,	PUNCT
ftr-1851	2671	23	if	if	SCONJ
ftr-1851	2671	24	the	the	DET
ftr-1851	2671	25	taxpayer	taxpayer	NOUN
ftr-1851	2671	26	retains	retain	VERB
ftr-1851	2671	27	any	any	DET
ftr-1851	2671	28	substantial	substantial	ADJ
ftr-1851	2671	29	right	right	NOUN
ftr-1851	2671	30	in	in	ADP
ftr-1851	2671	31	the	the	DET
ftr-1851	2671	32	patent	patent	NOUN
ftr-1851	2671	33	[	[	X
ftr-1851	2671	34	e.g.	e.g.	ADV
ftr-1851	2671	35	,	,	PUNCT
ftr-1851	2671	36	a	a	DET
ftr-1851	2671	37	right	right	NOUN
ftr-1851	2671	38	to	to	PART
ftr-1851	2671	39	license	license	VERB
ftr-1851	2671	40	to	to	ADP
ftr-1851	2671	41	others	other	NOUN
ftr-1851	2671	42	]	]	PUNCT
ftr-1851	2671	43	,	,	PUNCT
ftr-1851	2671	44	or	or	CCONJ
ftr-1851	2671	45	(	(	PUNCT
ftr-1851	2671	46	2	2	X
ftr-1851	2671	47	)	)	PUNCT
ftr-1851	2671	48	a	a	DET
ftr-1851	2671	49	patent	patent	NOUN
ftr-1851	2671	50	subject	subject	NOUN
ftr-1851	2671	51	to	to	ADP
ftr-1851	2671	52	a	a	DET
ftr-1851	2671	53	conditional	conditional	ADJ
ftr-1851	2671	54	reversion	reversion	NOUN
ftr-1851	2671	55	[	[	X
ftr-1851	2671	56	e.g.	e.g.	ADV
ftr-1851	2671	57	,	,	PUNCT
ftr-1851	2671	58	a	a	DET
ftr-1851	2671	59	contribution	contribution	NOUN
ftr-1851	2671	60	of	of	ADP
ftr-1851	2671	61	a	a	DET
ftr-1851	2671	62	patent	patent	NOUN
ftr-1851	2671	63	to	to	ADP
ftr-1851	2671	64	a	a	DET
ftr-1851	2671	65	university	university	NOUN
ftr-1851	2671	66	subject	subject	NOUN
ftr-1851	2671	67	to	to	ADP
ftr-1851	2671	68	a	a	DET
ftr-1851	2671	69	reversion	reversion	NOUN
ftr-1851	2671	70	if	if	SCONJ
ftr-1851	2671	71	a	a	DET
ftr-1851	2671	72	particular	particular	ADJ
ftr-1851	2671	73	faculty	faculty	NOUN
ftr-1851	2671	74	member	member	NOUN
ftr-1851	2671	75	ceases	cease	VERB
ftr-1851	2671	76	to	to	PART
ftr-1851	2671	77	be	be	AUX
ftr-1851	2671	78	a	a	DET
ftr-1851	2671	79	member	member	NOUN
ftr-1851	2671	80	of	of	ADP
ftr-1851	2671	81	the	the	DET
ftr-1851	2671	82	20041	20041	NUM
ftr-1851	2671	83	florida	florida	PROPN
ftr-1851	2671	84	tax	tax	NOUN
ftr-1851	2671	85	review	review	NOUN
ftr-1851	2671	86	faculty	faculty	NOUN
ftr-1851	2671	87	within	within	ADP
ftr-1851	2671	88	15	15	NUM
ftr-1851	2671	89	years	year	NOUN
ftr-1851	2671	90	]	]	PUNCT
ftr-1851	2671	91	,	,	PUNCT
ftr-1851	2671	92	unless	unless	SCONJ
ftr-1851	2671	93	the	the	DET
ftr-1851	2671	94	likelihood	likelihood	NOUN
ftr-1851	2671	95	of	of	ADP
ftr-1851	2671	96	the	the	DET
ftr-1851	2671	97	reversion	reversion	NOUN
ftr-1851	2671	98	is	be	AUX
ftr-1851	2671	99	so	so	ADV
ftr-1851	2671	100	remote	remote	ADJ
ftr-1851	2671	101	as	as	SCONJ
ftr-1851	2671	102	to	to	PART
ftr-1851	2671	103	be	be	AUX
ftr-1851	2671	104	negligible	negligible	ADJ
ftr-1851	2671	105	.	.	PUNCT
ftr-1851	2672	1	both	both	PRON
ftr-1851	2672	2	of	of	ADP
ftr-1851	2672	3	these	these	DET
ftr-1851	2672	4	transfers	transfer	NOUN
ftr-1851	2672	5	are	be	AUX
ftr-1851	2672	6	transfers	transfer	NOUN
ftr-1851	2672	7	of	of	ADP
ftr-1851	2672	8	partial	partial	ADJ
ftr-1851	2672	9	interests	interest	NOUN
ftr-1851	2672	10	,	,	PUNCT
ftr-1851	2672	11	a	a	DET
ftr-1851	2672	12	deduction	deduction	NOUN
ftr-1851	2672	13	for	for	ADP
ftr-1851	2672	14	which	which	PRON
ftr-1851	2672	15	is	be	AUX
ftr-1851	2672	16	disallowed	disallow	VERB
ftr-1851	2672	17	by	by	ADP
ftr-1851	2672	18	§	§	PROPN
ftr-1851	2672	19	170(f)(3	170(f)(3	NUM
ftr-1851	2672	20	)	)	PUNCT
ftr-1851	2672	21	.	.	PUNCT
ftr-1851	2673	1	a	a	DET
ftr-1851	2673	2	§	§	ADJ
ftr-1851	2673	3	170	170	NUM
ftr-1851	2673	4	deduction	deduction	NOUN
ftr-1851	2673	5	is	be	AUX
ftr-1851	2673	6	allowable	allowable	ADJ
ftr-1851	2673	7	for	for	ADP
ftr-1851	2673	8	a	a	DET
ftr-1851	2673	9	charitable	charitable	ADJ
ftr-1851	2673	10	contribution	contribution	NOUN
ftr-1851	2673	11	of	of	ADP
ftr-1851	2673	12	a	a	DET
ftr-1851	2673	13	patent	patent	NOUN
ftr-1851	2673	14	subject	subject	NOUN
ftr-1851	2673	15	to	to	ADP
ftr-1851	2673	16	a	a	DET
ftr-1851	2673	17	license	license	NOUN
ftr-1851	2673	18	or	or	CCONJ
ftr-1851	2673	19	transfer	transfer	VERB
ftr-1851	2673	20	restriction	restriction	NOUN
ftr-1851	2673	21	generally	generally	ADV
ftr-1851	2673	22	[	[	X
ftr-1851	2673	23	e.g.	e.g.	ADV
ftr-1851	2673	24	,	,	PUNCT
ftr-1851	2673	25	a	a	DET
ftr-1851	2673	26	restriction	restriction	NOUN
ftr-1851	2673	27	of	of	ADP
ftr-1851	2673	28	transfer	transfer	NOUN
ftr-1851	2673	29	or	or	CCONJ
ftr-1851	2673	30	licensing	licensing	NOUN
ftr-1851	2673	31	for	for	ADP
ftr-1851	2673	32	3	3	NUM
ftr-1851	2673	33	years	year	NOUN
ftr-1851	2673	34	]	]	PUNCT
ftr-1851	2673	35	,	,	PUNCT
ftr-1851	2673	36	but	but	CCONJ
ftr-1851	2673	37	the	the	DET
ftr-1851	2673	38	restriction	restriction	NOUN
ftr-1851	2673	39	reduces	reduce	VERB
ftr-1851	2673	40	what	what	PRON
ftr-1851	2673	41	would	would	AUX
ftr-1851	2673	42	otherwise	otherwise	ADV
ftr-1851	2673	43	be	be	AUX
ftr-1851	2673	44	the	the	DET
ftr-1851	2673	45	value	value	NOUN
ftr-1851	2673	46	of	of	ADP
ftr-1851	2673	47	the	the	DET
ftr-1851	2673	48	patent	patent	NOUN
ftr-1851	2673	49	.	.	PUNCT
ftr-1851	2674	1	x.	x.	NOUN
ftr-1851	2674	2	tax	tax	NOUN
ftr-1851	2674	3	procedure	procedure	NOUN
ftr-1851	2674	4	a.	a.	NOUN
ftr-1851	2674	5	interest	interest	NOUN
ftr-1851	2674	6	,	,	PUNCT
ftr-1851	2674	7	penalties	penalty	NOUN
ftr-1851	2674	8	and	and	CCONJ
ftr-1851	2674	9	prosecutions	prosecution	NOUN
ftr-1851	2674	10	1	1	X
ftr-1851	2674	11	.	.	PUNCT
ftr-1851	2675	1	this	this	DET
ftr-1851	2675	2	false	false	ADJ
ftr-1851	2675	3	w-2	w-2	NOUN
ftr-1851	2675	4	resulted	result	VERB
ftr-1851	2675	5	in	in	ADP
ftr-1851	2675	6	a	a	DET
ftr-1851	2675	7	felony	felony	NOUN
ftr-1851	2675	8	rather	rather	ADV
ftr-1851	2675	9	than	than	ADP
ftr-1851	2675	10	a	a	DET
ftr-1851	2675	11	misdemeanor	misdemeanor	NOUN
ftr-1851	2675	12	.	.	PUNCT
ftr-1851	2676	1	united	united	PROPN
ftr-1851	2676	2	states	states	PROPN
ftr-1851	2676	3	v.	v.	ADP
ftr-1851	2676	4	gambone	gambone	PROPN
ftr-1851	2676	5	,	,	PUNCT
ftr-1851	2676	6	314	314	NUM
ftr-1851	2676	7	f.3d	f.3d	NUM
ftr-1851	2676	8	163,91	163,91	NUM
ftr-1851	2676	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2676	10	2003	2003	NUM
ftr-1851	2676	11	-	-	SYM
ftr-1851	2676	12	330	330	NUM
ftr-1851	2676	13	,	,	PUNCT
ftr-1851	2676	14	2003	2003	NUM
ftr-1851	2676	15	-	-	SYM
ftr-1851	2676	16	1	1	NUM
ftr-1851	2676	17	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2676	18	.	.	PROPN
ftr-1851	2677	1	50,162	50,162	NUM
ftr-1851	2677	2	(	(	PUNCT
ftr-1851	2677	3	3d	3d	NUM
ftr-1851	2677	4	cir	cir	NOUN
ftr-1851	2677	5	.	.	PUNCT
ftr-1851	2677	6	1/3/03	1/3/03	NUM
ftr-1851	2677	7	)	)	PUNCT
ftr-1851	2677	8	.	.	PUNCT
ftr-1851	2678	1	an	an	DET
ftr-1851	2678	2	employer	employer	NOUN
ftr-1851	2678	3	who	who	PRON
ftr-1851	2678	4	files	file	VERB
ftr-1851	2678	5	fraudulent	fraudulent	ADJ
ftr-1851	2678	6	w-2s	w-2s	NOUN
ftr-1851	2678	7	for	for	ADP
ftr-1851	2678	8	the	the	DET
ftr-1851	2678	9	purpose	purpose	NOUN
ftr-1851	2678	10	of	of	ADP
ftr-1851	2678	11	evading	evade	VERB
ftr-1851	2678	12	employment	employment	NOUN
ftr-1851	2678	13	taxes	taxis	NOUN
ftr-1851	2678	14	and	and	CCONJ
ftr-1851	2678	15	income	income	NOUN
ftr-1851	2678	16	tax	tax	NOUN
ftr-1851	2678	17	withholding	withholding	NOUN
ftr-1851	2678	18	,	,	PUNCT
ftr-1851	2678	19	and	and	CCONJ
ftr-1851	2678	20	who	who	PRON
ftr-1851	2678	21	encourages	encourage	VERB
ftr-1851	2678	22	employees	employee	NOUN
ftr-1851	2678	23	to	to	PART
ftr-1851	2678	24	file	file	VERB
ftr-1851	2678	25	fraudulent	fraudulent	ADJ
ftr-1851	2678	26	returns	return	NOUN
ftr-1851	2678	27	consistent	consistent	ADJ
ftr-1851	2678	28	with	with	ADP
ftr-1851	2678	29	the	the	DET
ftr-1851	2678	30	w-2s	w-2s	NOUN
ftr-1851	2678	31	,	,	PUNCT
ftr-1851	2678	32	can	can	AUX
ftr-1851	2678	33	be	be	AUX
ftr-1851	2678	34	convicted	convict	VERB
ftr-1851	2678	35	of	of	ADP
ftr-1851	2678	36	a	a	DET
ftr-1851	2678	37	felony	felony	NOUN
ftr-1851	2678	38	under	under	ADP
ftr-1851	2678	39	§	§	PROPN
ftr-1851	2678	40	7206(2	7206(2	PROPN
ftr-1851	2678	41	)	)	PUNCT
ftr-1851	2678	42	.	.	PUNCT
ftr-1851	2679	1	the	the	DET
ftr-1851	2679	2	exclusivity	exclusivity	NOUN
ftr-1851	2679	3	of	of	ADP
ftr-1851	2679	4	§	§	PROPN
ftr-1851	2679	5	7204	7204	NUM
ftr-1851	2679	6	,	,	PUNCT
ftr-1851	2679	7	which	which	PRON
ftr-1851	2679	8	makes	make	VERB
ftr-1851	2679	9	filing	file	VERB
ftr-1851	2679	10	a	a	DET
ftr-1851	2679	11	false	false	ADJ
ftr-1851	2679	12	or	or	CCONJ
ftr-1851	2679	13	fraudulent	fraudulent	ADJ
ftr-1851	2679	14	w-2	w-2	NOUN
ftr-1851	2679	15	a	a	DET
ftr-1851	2679	16	misdemeanor	misdemeanor	NOUN
ftr-1851	2679	17	in	in	ADP
ftr-1851	2679	18	lieu	lieu	NOUN
ftr-1851	2679	19	of	of	ADP
ftr-1851	2679	20	any	any	DET
ftr-1851	2679	21	other	other	ADJ
ftr-1851	2679	22	crime	crime	NOUN
ftr-1851	2679	23	is	be	AUX
ftr-1851	2679	24	limited	limit	VERB
ftr-1851	2679	25	to	to	ADP
ftr-1851	2679	26	instances	instance	NOUN
ftr-1851	2679	27	in	in	ADP
ftr-1851	2679	28	which	which	PRON
ftr-1851	2679	29	the	the	DET
ftr-1851	2679	30	only	only	ADJ
ftr-1851	2679	31	action	action	NOUN
ftr-1851	2679	32	taken	take	VERB
ftr-1851	2679	33	is	be	AUX
ftr-1851	2679	34	"	"	PUNCT
ftr-1851	2679	35	merely	merely	ADV
ftr-1851	2679	36	furnish[ing	furnish[e	VERB
ftr-1851	2679	37	]	]	PUNCT
ftr-1851	2679	38	false	false	ADJ
ftr-1851	2679	39	w-2s	w-2s	NOUN
ftr-1851	2679	40	.	.	PUNCT
ftr-1851	2679	41	"	"	PUNCT
ftr-1851	2680	1	conduct	conduct	NOUN
ftr-1851	2680	2	involving	involve	VERB
ftr-1851	2680	3	the	the	DET
ftr-1851	2680	4	furnishing	furnishing	NOUN
ftr-1851	2680	5	of	of	ADP
ftr-1851	2680	6	false	false	ADJ
ftr-1851	2680	7	w-2s	w-2s	NOUN
ftr-1851	2680	8	,	,	PUNCT
ftr-1851	2680	9	but	but	CCONJ
ftr-1851	2680	10	not	not	PART
ftr-1851	2680	11	limited	limit	VERB
ftr-1851	2680	12	to	to	ADP
ftr-1851	2680	13	filing	file	VERB
ftr-1851	2680	14	false	false	ADJ
ftr-1851	2680	15	w2s	w2	NOUN
ftr-1851	2680	16	,	,	PUNCT
ftr-1851	2680	17	such	such	ADJ
ftr-1851	2680	18	as	as	ADP
ftr-1851	2680	19	encouraging	encourage	VERB
ftr-1851	2680	20	employees	employee	NOUN
ftr-1851	2680	21	to	to	PART
ftr-1851	2680	22	file	file	VERB
ftr-1851	2680	23	false	false	ADJ
ftr-1851	2680	24	returns	return	NOUN
ftr-1851	2680	25	,	,	PUNCT
ftr-1851	2680	26	can	can	AUX
ftr-1851	2680	27	be	be	AUX
ftr-1851	2680	28	prosecuted	prosecute	VERB
ftr-1851	2680	29	under	under	ADP
ftr-1851	2680	30	§	§	PROPN
ftr-1851	2680	31	7206(2	7206(2	PROPN
ftr-1851	2680	32	)	)	PUNCT
ftr-1851	2680	33	.	.	PUNCT
ftr-1851	2681	1	2	2	X
ftr-1851	2681	2	.	.	X
ftr-1851	2681	3	irs	irs	PROPN
ftr-1851	2681	4	announces	announce	VERB
ftr-1851	2681	5	an	an	DET
ftr-1851	2681	6	amnesty	amnesty	NOUN
ftr-1851	2681	7	for	for	ADP
ftr-1851	2681	8	offshore	offshore	ADJ
ftr-1851	2681	9	credit	credit	NOUN
ftr-1851	2681	10	-	-	PUNCT
ftr-1851	2681	11	card	card	NOUN
ftr-1851	2681	12	abusers	abuser	NOUN
ftr-1851	2681	13	who	who	PRON
ftr-1851	2681	14	clear	clear	VERB
ftr-1851	2681	15	up	up	ADP
ftr-1851	2681	16	their	their	PRON
ftr-1851	2681	17	tax	tax	NOUN
ftr-1851	2681	18	liabilities	liability	NOUN
ftr-1851	2681	19	by	by	ADP
ftr-1851	2681	20	april	april	PROPN
ftr-1851	2681	21	15th	15th	NOUN
ftr-1851	2681	22	2003	2003	NUM
ftr-1851	2681	23	.	.	PUNCT
ftr-1851	2682	1	irs	irs	PROPN
ftr-1851	2682	2	news	news	NOUN
ftr-1851	2682	3	release	release	NOUN
ftr-1851	2682	4	ir2003	ir2003	NOUN
ftr-1851	2682	5	-	-	ADJ
ftr-1851	2682	6	5,2003	5,2003	NUM
ftr-1851	2682	7	tnt	tnt	NOUN
ftr-1851	2682	8	10	10	NUM
ftr-1851	2682	9	-	-	SYM
ftr-1851	2682	10	11	11	NUM
ftr-1851	2682	11	(	(	PUNCT
ftr-1851	2682	12	1/14/03	1/14/03	NUM
ftr-1851	2682	13	)	)	PUNCT
ftr-1851	2682	14	.	.	PUNCT
ftr-1851	2683	1	an	an	DET
ftr-1851	2683	2	offshore	offshore	ADJ
ftr-1851	2683	3	voluntary	voluntary	ADJ
ftr-1851	2683	4	compliance	compliance	NOUN
ftr-1851	2683	5	initiative	initiative	NOUN
ftr-1851	2683	6	provides	provide	VERB
ftr-1851	2683	7	that	that	SCONJ
ftr-1851	2683	8	"	"	PUNCT
ftr-1851	2683	9	eligible	eligible	ADJ
ftr-1851	2683	10	taxpayers	taxpayer	NOUN
ftr-1851	2683	11	,	,	PUNCT
ftr-1851	2683	12	"	"	PUNCT
ftr-1851	2683	13	who	who	PRON
ftr-1851	2683	14	used	use	VERB
ftr-1851	2683	15	offshore	offshore	ADJ
ftr-1851	2683	16	payment	payment	NOUN
ftr-1851	2683	17	cards	card	NOUN
ftr-1851	2683	18	or	or	CCONJ
ftr-1851	2683	19	other	other	ADJ
ftr-1851	2683	20	offshore	offshore	ADJ
ftr-1851	2683	21	financial	financial	ADJ
ftr-1851	2683	22	arrangements	arrangement	NOUN
ftr-1851	2683	23	to	to	PART
ftr-1851	2683	24	hide	hide	VERB
ftr-1851	2683	25	their	their	PRON
ftr-1851	2683	26	income	income	NOUN
ftr-1851	2683	27	,	,	PUNCT
ftr-1851	2683	28	may	may	AUX
ftr-1851	2683	29	avoid	avoid	VERB
ftr-1851	2683	30	civil	civil	ADJ
ftr-1851	2683	31	fraud	fraud	NOUN
ftr-1851	2683	32	and	and	CCONJ
ftr-1851	2683	33	information	information	NOUN
ftr-1851	2683	34	return	return	VERB
ftr-1851	2683	35	penalties	penalty	NOUN
ftr-1851	2683	36	[	[	X
ftr-1851	2683	37	but	but	CCONJ
ftr-1851	2683	38	not	not	PART
ftr-1851	2683	39	failure	failure	NOUN
ftr-1851	2683	40	to	to	PART
ftr-1851	2683	41	pay	pay	VERB
ftr-1851	2683	42	tax	tax	NOUN
ftr-1851	2683	43	or	or	CCONJ
ftr-1851	2683	44	accuracy	accuracy	NOUN
ftr-1851	2683	45	-	-	PUNCT
ftr-1851	2683	46	related	relate	VERB
ftr-1851	2683	47	penalties	penalty	NOUN
ftr-1851	2683	48	]	]	PUNCT
ftr-1851	2683	49	if	if	SCONJ
ftr-1851	2683	50	they	they	PRON
ftr-1851	2683	51	come	come	VERB
ftr-1851	2683	52	forward	forward	ADV
ftr-1851	2683	53	and	and	CCONJ
ftr-1851	2683	54	pay	pay	VERB
ftr-1851	2683	55	up	up	ADP
ftr-1851	2683	56	by	by	ADP
ftr-1851	2683	57	4/15/03	4/15/03	NUM
ftr-1851	2683	58	and	and	CCONJ
ftr-1851	2683	59	provide	provide	VERB
ftr-1851	2683	60	full	full	ADJ
ftr-1851	2683	61	details	detail	NOUN
ftr-1851	2683	62	on	on	ADP
ftr-1851	2683	63	those	those	PRON
ftr-1851	2683	64	who	who	PRON
ftr-1851	2683	65	promoted	promote	VERB
ftr-1851	2683	66	or	or	CCONJ
ftr-1851	2683	67	solicited	solicit	VERB
ftr-1851	2683	68	the	the	DET
ftr-1851	2683	69	offshore	offshore	ADJ
ftr-1851	2683	70	scheme	scheme	NOUN
ftr-1851	2683	71	.	.	PUNCT
ftr-1851	2684	1	promoters	promoter	NOUN
ftr-1851	2684	2	and	and	CCONJ
ftr-1851	2684	3	solicitors	solicitor	NOUN
ftr-1851	2684	4	are	be	AUX
ftr-1851	2684	5	not	not	PART
ftr-1851	2684	6	eligible	eligible	ADJ
ftr-1851	2684	7	.	.	PUNCT
ftr-1851	2685	1	the	the	DET
ftr-1851	2685	2	information	information	NOUN
ftr-1851	2685	3	release	release	NOUN
ftr-1851	2685	4	contains	contain	VERB
ftr-1851	2685	5	the	the	DET
ftr-1851	2685	6	following	follow	VERB
ftr-1851	2685	7	example	example	NOUN
ftr-1851	2685	8	:	:	PUNCT
ftr-1851	2685	9	for	for	ADP
ftr-1851	2685	10	example	example	NOUN
ftr-1851	2685	11	,	,	PUNCT
ftr-1851	2685	12	a	a	DET
ftr-1851	2685	13	taxpayer	taxpayer	NOUN
ftr-1851	2685	14	who	who	PRON
ftr-1851	2685	15	understated	understate	VERB
ftr-1851	2685	16	his	his	PRON
ftr-1851	2685	17	income	income	NOUN
ftr-1851	2685	18	to	to	PART
ftr-1851	2685	19	avoid	avoid	VERB
ftr-1851	2685	20	$	$	SYM
ftr-1851	2685	21	100,000	100,000	NUM
ftr-1851	2685	22	in	in	ADP
ftr-1851	2685	23	taxes	taxis	NOUN
ftr-1851	2685	24	in	in	ADP
ftr-1851	2685	25	1999	1999	NUM
ftr-1851	2685	26	would	would	AUX
ftr-1851	2685	27	wind	wind	VERB
ftr-1851	2685	28	up	up	ADP
ftr-1851	2685	29	paying	pay	VERB
ftr-1851	2685	30	$	$	SYM
ftr-1851	2685	31	149,319	149,319	NUM
ftr-1851	2685	32	to	to	ADP
ftr-1851	2685	33	the	the	DET
ftr-1851	2685	34	government	government	NOUN
ftr-1851	2685	35	.	.	PUNCT
ftr-1851	2686	1	this	this	PRON
ftr-1851	2686	2	includes	include	VERB
ftr-1851	2686	3	the	the	DET
ftr-1851	2686	4	tax	tax	NOUN
ftr-1851	2686	5	liability	liability	NOUN
ftr-1851	2686	6	plus	plus	CCONJ
ftr-1851	2686	7	$	$	SYM
ftr-1851	2686	8	29,319	29,319	NUM
ftr-1851	2686	9	in	in	ADP
ftr-1851	2686	10	interest	interest	NOUN
ftr-1851	2686	11	and	and	CCONJ
ftr-1851	2686	12	an	an	DET
ftr-1851	2686	13	additional	additional	ADJ
ftr-1851	2686	14	accuracy	accuracy	NOUN
ftr-1851	2686	15	-	-	PUNCT
ftr-1851	2686	16	related	relate	VERB
ftr-1851	2686	17	penalty	penalty	NOUN
ftr-1851	2686	18	of	of	ADP
ftr-1851	2686	19	$	$	SYM
ftr-1851	2686	20	20,000	20,000	NUM
ftr-1851	2686	21	.	.	PUNCT
ftr-1851	2687	1	a.	a.	PROPN
ftr-1851	2687	2	rev	rev	PROPN
ftr-1851	2687	3	.	.	PROPN
ftr-1851	2687	4	proc	proc	PROPN
ftr-1851	2687	5	.	.	PUNCT
ftr-1851	2688	1	2003	2003	NUM
ftr-1851	2688	2	-	-	SYM
ftr-1851	2688	3	11	11	NUM
ftr-1851	2688	4	,	,	PUNCT
ftr-1851	2688	5	2003	2003	NUM
ftr-1851	2688	6	-	-	SYM
ftr-1851	2688	7	4	4	NUM
ftr-1851	2688	8	i.r.b	i.r.b	NOUN
ftr-1851	2688	9	.	.	PUNCT
ftr-1851	2689	1	311	311	NUM
ftr-1851	2689	2	(	(	PUNCT
ftr-1851	2689	3	1/14/03	1/14/03	NUM
ftr-1851	2689	4	)	)	PUNCT
ftr-1851	2689	5	.	.	PUNCT
ftr-1851	2690	1	this	this	DET
ftr-1851	2690	2	revenue	revenue	NOUN
ftr-1851	2690	3	procedure	procedure	NOUN
ftr-1851	2690	4	contains	contain	VERB
ftr-1851	2690	5	detailed	detailed	ADJ
ftr-1851	2690	6	procedures	procedure	NOUN
ftr-1851	2690	7	for	for	ADP
ftr-1851	2690	8	the	the	DET
ftr-1851	2690	9	offshore	offshore	ADJ
ftr-1851	2690	10	voluntary	voluntary	ADJ
ftr-1851	2690	11	compliance	compliance	NOUN
ftr-1851	2690	12	initiative	initiative	NOUN
ftr-1851	2690	13	,	,	PUNCT
ftr-1851	2690	14	including	include	VERB
ftr-1851	2690	15	as	as	ADP
ftr-1851	2690	16	an	an	DET
ftr-1851	2690	17	exhibit	exhibit	NOUN
ftr-1851	2690	18	the	the	DET
ftr-1851	2690	19	"	"	PUNCT
ftr-1851	2690	20	specific	specific	ADJ
ftr-1851	2690	21	matters	matter	NOUN
ftr-1851	2690	22	closing	closing	NOUN
ftr-1851	2690	23	agreement	agreement	NOUN
ftr-1851	2690	24	"	"	PUNCT
ftr-1851	2690	25	to	to	PART
ftr-1851	2690	26	be	be	AUX
ftr-1851	2690	27	executed	execute	VERB
ftr-1851	2690	28	by	by	ADP
ftr-1851	2690	29	the	the	DET
ftr-1851	2690	30	taxpayer	taxpayer	NOUN
ftr-1851	2690	31	.	.	PUNCT
ftr-1851	2691	1	3	3	X
ftr-1851	2691	2	.	.	X
ftr-1851	2691	3	rev	rev	PROPN
ftr-1851	2691	4	.	.	PROPN
ftr-1851	2691	5	rul	rul	PROPN
ftr-1851	2691	6	.	.	PUNCT
ftr-1851	2691	7	2003	2003	NUM
ftr-1851	2691	8	-	-	SYM
ftr-1851	2691	9	23	23	NUM
ftr-1851	2691	10	,	,	PUNCT
ftr-1851	2691	11	2003	2003	NUM
ftr-1851	2691	12	-	-	SYM
ftr-1851	2691	13	8	8	NUM
ftr-1851	2691	14	i.r.b	i.r.b	NOUN
ftr-1851	2691	15	.	.	PUNCT
ftr-1851	2692	1	511	511	NUM
ftr-1851	2692	2	(	(	PUNCT
ftr-1851	2692	3	2/24/03	2/24/03	NUM
ftr-1851	2692	4	)	)	PUNCT
ftr-1851	2692	5	.	.	PUNCT
ftr-1851	2693	1	an	an	DET
ftr-1851	2693	2	individual	individual	NOUN
ftr-1851	2693	3	who	who	PRON
ftr-1851	2693	4	files	file	VERB
ftr-1851	2693	5	a	a	DET
ftr-1851	2693	6	late	late	ADJ
ftr-1851	2693	7	return	return	NOUN
ftr-1851	2693	8	for	for	ADP
ftr-1851	2693	9	the	the	DET
ftr-1851	2693	10	preceding	precede	VERB
ftr-1851	2693	11	taxable	taxable	ADJ
ftr-1851	2693	12	year	year	NOUN
ftr-1851	2693	13	and	and	CCONJ
ftr-1851	2693	14	pays	pay	VERB
ftr-1851	2693	15	as	as	SCONJ
ftr-1851	2693	16	required	require	VERB
ftr-1851	2693	17	the	the	DET
ftr-1851	2693	18	installments	installment	NOUN
ftr-1851	2693	19	properly	properly	ADV
ftr-1851	2693	20	based	base	VERB
ftr-1851	2693	21	upon	upon	SCONJ
ftr-1851	2693	22	the	the	DET
ftr-1851	2693	23	tax	tax	NOUN
ftr-1851	2693	24	shown	show	VERB
ftr-1851	2693	25	on	on	ADP
ftr-1851	2693	26	that	that	DET
ftr-1851	2693	27	return	return	NOUN
ftr-1851	2693	28	,	,	PUNCT
ftr-1851	2693	29	will	will	AUX
ftr-1851	2693	30	not	not	PART
ftr-1851	2693	31	be	be	AUX
ftr-1851	2693	32	liable	liable	ADJ
ftr-1851	2693	33	for	for	ADP
ftr-1851	2693	34	the	the	DET
ftr-1851	2693	35	§	§	ADJ
ftr-1851	2693	36	6654(a	6654(a	NOUN
ftr-1851	2693	37	)	)	PUNCT
ftr-1851	2693	38	addition	addition	NOUN
ftr-1851	2693	39	to	to	ADP
ftr-1851	2693	40	tax	tax	NOUN
ftr-1851	2693	41	for	for	ADP
ftr-1851	2693	42	an	an	DET
ftr-1851	2693	43	underpayment	underpayment	NOUN
ftr-1851	2693	44	of	of	ADP
ftr-1851	2693	45	estimated	estimate	VERB
ftr-1851	2693	46	tax	tax	NOUN
ftr-1851	2693	47	for	for	ADP
ftr-1851	2693	48	the	the	DET
ftr-1851	2693	49	current	current	ADJ
ftr-1851	2693	50	taxable	taxable	ADJ
ftr-1851	2693	51	year	year	NOUN
ftr-1851	2693	52	.	.	PUNCT
ftr-1851	2694	1	the	the	DET
ftr-1851	2694	2	§	§	PROPN
ftr-1851	2694	3	6654(d)(1)(b)(ii	6654(d)(1)(b)(ii	PROPN
ftr-1851	2694	4	)	)	PUNCT
ftr-1851	2694	5	safe	safe	ADJ
ftr-1851	2694	6	harbor	harbor	NOUN
ftr-1851	2694	7	does	do	AUX
ftr-1851	2694	8	not	not	PART
ftr-1851	2694	9	require	require	VERB
ftr-1851	2694	10	a	a	DET
ftr-1851	2694	11	timely	timely	ADJ
ftr-1851	2694	12	return	return	NOUN
ftr-1851	2694	13	.	.	PUNCT
ftr-1851	2695	1	[	[	X
ftr-1851	2695	2	vol6	vol6	NOUN
ftr-1851	2695	3	:	:	PUNCT
ftr-1851	2695	4	sl	sl	VERB
ftr-1851	2695	5	recent	recent	ADJ
ftr-1851	2695	6	developments	development	NOUN
ftr-1851	2695	7	in	in	ADP
ftr-1851	2695	8	federal	federal	ADJ
ftr-1851	2695	9	income	income	NOUN
ftr-1851	2695	10	taxation	taxation	NOUN
ftr-1851	2695	11	4	4	NUM
ftr-1851	2695	12	.	.	PUNCT
ftr-1851	2696	1	the	the	DET
ftr-1851	2696	2	irs	irs	PROPN
ftr-1851	2696	3	foot	foot	NOUN
ftr-1851	2696	4	-	-	PUNCT
ftr-1851	2696	5	faulted	fault	VERB
ftr-1851	2696	6	on	on	ADP
ftr-1851	2696	7	preparing	prepare	VERB
ftr-1851	2696	8	a	a	DET
ftr-1851	2696	9	tax	tax	NOUN
ftr-1851	2696	10	protestor	protestor	NOUN
ftr-1851	2696	11	's	's	PART
ftr-1851	2696	12	substitute	substitute	NOUN
ftr-1851	2696	13	return	return	NOUN
ftr-1851	2696	14	and	and	CCONJ
ftr-1851	2696	15	lost	lose	VERB
ftr-1851	2696	16	the	the	DET
ftr-1851	2696	17	failure	failure	NOUN
ftr-1851	2696	18	to	to	PART
ftr-1851	2696	19	pay	pay	VERB
ftr-1851	2696	20	penalty	penalty	NOUN
ftr-1851	2696	21	,	,	PUNCT
ftr-1851	2696	22	but	but	CCONJ
ftr-1851	2696	23	salvages	salvage	VERB
ftr-1851	2696	24	a	a	DET
ftr-1851	2696	25	frivolous	frivolous	ADJ
ftr-1851	2696	26	position	position	NOUN
ftr-1851	2696	27	penalty	penalty	NOUN
ftr-1851	2696	28	.	.	PUNCT
ftr-1851	2697	1	cabirac	cabirac	PROPN
ftr-1851	2697	2	v.	v.	PROPN
ftr-1851	2697	3	commissioner	commissioner	PROPN
ftr-1851	2697	4	,	,	PUNCT
ftr-1851	2697	5	120	120	NUM
ftr-1851	2697	6	t.c	t.c	PROPN
ftr-1851	2697	7	.	.	PROPN
ftr-1851	2697	8	163	163	NUM
ftr-1851	2697	9	(	(	PUNCT
ftr-1851	2697	10	4/22/03	4/22/03	PROPN
ftr-1851	2697	11	)	)	PUNCT
ftr-1851	2697	12	.	.	PUNCT
ftr-1851	2698	1	the	the	DET
ftr-1851	2698	2	taxpayer	taxpayer	NOUN
ftr-1851	2698	3	filed	file	VERB
ftr-1851	2698	4	income	income	NOUN
ftr-1851	2698	5	tax	tax	NOUN
ftr-1851	2698	6	return	return	NOUN
ftr-1851	2698	7	forms	form	NOUN
ftr-1851	2698	8	with	with	ADP
ftr-1851	2698	9	zeros	zero	NOUN
ftr-1851	2698	10	on	on	ADP
ftr-1851	2698	11	the	the	DET
ftr-1851	2698	12	relevant	relevant	ADJ
ftr-1851	2698	13	lines	line	NOUN
ftr-1851	2698	14	for	for	ADP
ftr-1851	2698	15	computing	compute	VERB
ftr-1851	2698	16	tax	tax	NOUN
ftr-1851	2698	17	liability	liability	NOUN
ftr-1851	2698	18	.	.	PUNCT
ftr-1851	2699	1	the	the	DET
ftr-1851	2699	2	irs	irs	PROPN
ftr-1851	2699	3	prepared	prepare	VERB
ftr-1851	2699	4	unsubscribed	unsubscribed	ADJ
ftr-1851	2699	5	substitute	substitute	NOUN
ftr-1851	2699	6	returns	return	NOUN
ftr-1851	2699	7	showing	show	VERB
ftr-1851	2699	8	zeros	zero	NOUN
ftr-1851	2699	9	,	,	PUNCT
ftr-1851	2699	10	and	and	CCONJ
ftr-1851	2699	11	sent	send	VERB
ftr-1851	2699	12	a	a	DET
ftr-1851	2699	13	deficiency	deficiency	NOUN
ftr-1851	2699	14	notice	notice	NOUN
ftr-1851	2699	15	based	base	VERB
ftr-1851	2699	16	on	on	ADP
ftr-1851	2699	17	a	a	DET
ftr-1851	2699	18	calculation	calculation	NOUN
ftr-1851	2699	19	of	of	ADP
ftr-1851	2699	20	taxable	taxable	ADJ
ftr-1851	2699	21	income	income	NOUN
ftr-1851	2699	22	and	and	CCONJ
ftr-1851	2699	23	tax	tax	NOUN
ftr-1851	2699	24	shown	show	VERB
ftr-1851	2699	25	in	in	ADP
ftr-1851	2699	26	a	a	DET
ftr-1851	2699	27	revenue	revenue	NOUN
ftr-1851	2699	28	agent	agent	NOUN
ftr-1851	2699	29	's	's	PART
ftr-1851	2699	30	report	report	NOUN
ftr-1851	2699	31	,	,	PUNCT
ftr-1851	2699	32	which	which	PRON
ftr-1851	2699	33	had	have	AUX
ftr-1851	2699	34	not	not	PART
ftr-1851	2699	35	been	be	AUX
ftr-1851	2699	36	attached	attach	VERB
ftr-1851	2699	37	to	to	ADP
ftr-1851	2699	38	the	the	DET
ftr-1851	2699	39	substitute	substitute	NOUN
ftr-1851	2699	40	returns	return	NOUN
ftr-1851	2699	41	.	.	PUNCT
ftr-1851	2700	1	the	the	DET
ftr-1851	2700	2	tax	tax	NOUN
ftr-1851	2700	3	court	court	NOUN
ftr-1851	2700	4	(	(	PUNCT
ftr-1851	2700	5	judge	judge	PROPN
ftr-1851	2700	6	ruwe	ruwe	PROPN
ftr-1851	2700	7	)	)	PUNCT
ftr-1851	2700	8	held	hold	VERB
ftr-1851	2700	9	that	that	SCONJ
ftr-1851	2700	10	the	the	DET
ftr-1851	2700	11	taxpayer	taxpayer	NOUN
ftr-1851	2700	12	was	be	AUX
ftr-1851	2700	13	liable	liable	ADJ
ftr-1851	2700	14	for	for	ADP
ftr-1851	2700	15	the	the	DET
ftr-1851	2700	16	§	§	PROPN
ftr-1851	2700	17	6651	6651	NUM
ftr-1851	2700	18	(	(	PUNCT
ftr-1851	2700	19	a)(1	a)(1	NOUN
ftr-1851	2700	20	)	)	PUNCT
ftr-1851	2700	21	failure	failure	NOUN
ftr-1851	2700	22	to	to	PART
ftr-1851	2700	23	file	file	VERB
ftr-1851	2700	24	penalty	penalty	NOUN
ftr-1851	2700	25	,	,	PUNCT
ftr-1851	2700	26	but	but	CCONJ
ftr-1851	2700	27	not	not	PART
ftr-1851	2700	28	for	for	ADP
ftr-1851	2700	29	the	the	DET
ftr-1851	2700	30	§	§	PROPN
ftr-1851	2700	31	6651	6651	NUM
ftr-1851	2700	32	(	(	PUNCT
ftr-1851	2700	33	a)(2	a)(2	NOUN
ftr-1851	2700	34	)	)	PUNCT
ftr-1851	2700	35	failure	failure	NOUN
ftr-1851	2700	36	to	to	PART
ftr-1851	2700	37	pay	pay	VERB
ftr-1851	2700	38	penalty	penalty	NOUN
ftr-1851	2700	39	.	.	PUNCT
ftr-1851	2701	1	the	the	DET
ftr-1851	2701	2	unsubscribed	unsubscribed	ADJ
ftr-1851	2701	3	substitute	substitute	NOUN
ftr-1851	2701	4	returns	return	NOUN
ftr-1851	2701	5	showing	show	VERB
ftr-1851	2701	6	zero	zero	NUM
ftr-1851	2701	7	taxes	taxis	NOUN
ftr-1851	2701	8	did	do	AUX
ftr-1851	2701	9	not	not	PART
ftr-1851	2701	10	meet	meet	VERB
ftr-1851	2701	11	the	the	DET
ftr-1851	2701	12	requirements	requirement	NOUN
ftr-1851	2701	13	for	for	ADP
ftr-1851	2701	14	a	a	DET
ftr-1851	2701	15	§	§	ADJ
ftr-1851	2701	16	6020(b	6020(b	NOUN
ftr-1851	2701	17	)	)	PUNCT
ftr-1851	2701	18	return	return	NOUN
ftr-1851	2701	19	,	,	PUNCT
ftr-1851	2701	20	and	and	CCONJ
ftr-1851	2701	21	the	the	DET
ftr-1851	2701	22	subsequently	subsequently	ADV
ftr-1851	2701	23	prepared	prepared	ADJ
ftr-1851	2701	24	notice	notice	NOUN
ftr-1851	2701	25	of	of	ADP
ftr-1851	2701	26	proposed	propose	VERB
ftr-1851	2701	27	adjustments	adjustment	NOUN
ftr-1851	2701	28	and	and	CCONJ
ftr-1851	2701	29	the	the	DET
ftr-1851	2701	30	revenue	revenue	NOUN
ftr-1851	2701	31	agent	agent	NOUN
ftr-1851	2701	32	's	's	PART
ftr-1851	2701	33	report	report	NOUN
ftr-1851	2701	34	,	,	PUNCT
ftr-1851	2701	35	which	which	PRON
ftr-1851	2701	36	were	be	AUX
ftr-1851	2701	37	not	not	PART
ftr-1851	2701	38	attached	attach	VERB
ftr-1851	2701	39	to	to	ADP
ftr-1851	2701	40	the	the	DET
ftr-1851	2701	41	unsubscribed	unsubscribe	VERB
ftr-1851	2701	42	substitutes	substitute	NOUN
ftr-1851	2701	43	for	for	ADP
ftr-1851	2701	44	return	return	NOUN
ftr-1851	2701	45	,	,	PUNCT
ftr-1851	2701	46	whether	whether	SCONJ
ftr-1851	2701	47	viewed	view	VERB
ftr-1851	2701	48	separately	separately	ADV
ftr-1851	2701	49	or	or	CCONJ
ftr-1851	2701	50	in	in	ADP
ftr-1851	2701	51	conjunction	conjunction	NOUN
ftr-1851	2701	52	with	with	ADP
ftr-1851	2701	53	the	the	DET
ftr-1851	2701	54	substitute	substitute	NOUN
ftr-1851	2701	55	return	return	NOUN
ftr-1851	2701	56	,	,	PUNCT
ftr-1851	2701	57	were	be	AUX
ftr-1851	2701	58	not	not	PART
ftr-1851	2701	59	an	an	DET
ftr-1851	2701	60	adequate	adequate	ADJ
ftr-1851	2701	61	§	§	PROPN
ftr-1851	2701	62	6020(b	6020(b	NOUN
ftr-1851	2701	63	)	)	PUNCT
ftr-1851	2701	64	return	return	NOUN
ftr-1851	2701	65	.	.	PUNCT
ftr-1851	2702	1	however	however	ADV
ftr-1851	2702	2	,	,	PUNCT
ftr-1851	2702	3	a	a	DET
ftr-1851	2702	4	$	$	SYM
ftr-1851	2702	5	2,000	2,000	NUM
ftr-1851	2702	6	§	§	NOUN
ftr-1851	2702	7	6673(a)(1	6673(a)(1	NOUN
ftr-1851	2702	8	)	)	PUNCT
ftr-1851	2702	9	frivolous	frivolous	ADJ
ftr-1851	2702	10	position	position	NOUN
ftr-1851	2702	11	penalty	penalty	NOUN
ftr-1851	2702	12	was	be	AUX
ftr-1851	2702	13	assessed	assess	VERB
ftr-1851	2702	14	.	.	PUNCT
ftr-1851	2703	1	5	5	X
ftr-1851	2703	2	.	.	X
ftr-1851	2703	3	the	the	DET
ftr-1851	2703	4	tax	tax	NOUN
ftr-1851	2703	5	court	court	NOUN
ftr-1851	2703	6	just	just	ADV
ftr-1851	2703	7	says	say	VERB
ftr-1851	2703	8	"	"	PUNCT
ftr-1851	2703	9	no	no	INTJ
ftr-1851	2703	10	"	"	PUNCT
ftr-1851	2703	11	to	to	ADP
ftr-1851	2703	12	impermissible	impermissible	ADJ
ftr-1851	2703	13	stacking	stacking	NOUN
ftr-1851	2703	14	of	of	ADP
ftr-1851	2703	15	penalties	penalty	NOUN
ftr-1851	2703	16	.	.	PUNCT
ftr-1851	2704	1	said	say	VERB
ftr-1851	2704	2	v.	v.	PROPN
ftr-1851	2704	3	commissioner	commissioner	PROPN
ftr-1851	2704	4	,	,	PUNCT
ftr-1851	2704	5	t.c	t.c	PROPN
ftr-1851	2704	6	.	.	PROPN
ftr-1851	2704	7	memo	memo	NOUN
ftr-1851	2704	8	.	.	PUNCT
ftr-1851	2705	1	2003	2003	NUM
ftr-1851	2705	2	-	-	SYM
ftr-1851	2705	3	148	148	NUM
ftr-1851	2705	4	(	(	PUNCT
ftr-1851	2705	5	5/22/03	5/22/03	NUM
ftr-1851	2705	6	)	)	PUNCT
ftr-1851	2705	7	.	.	PUNCT
ftr-1851	2706	1	where	where	SCONJ
ftr-1851	2706	2	one	one	NUM
ftr-1851	2706	3	spouse	spouse	NOUN
ftr-1851	2706	4	is	be	AUX
ftr-1851	2706	5	liable	liable	ADJ
ftr-1851	2706	6	for	for	ADP
ftr-1851	2706	7	the	the	DET
ftr-1851	2706	8	civil	civil	ADJ
ftr-1851	2706	9	fraud	fraud	NOUN
ftr-1851	2706	10	penalty	penalty	NOUN
ftr-1851	2706	11	on	on	ADP
ftr-1851	2706	12	the	the	DET
ftr-1851	2706	13	entire	entire	ADJ
ftr-1851	2706	14	underpayment	underpayment	NOUN
ftr-1851	2706	15	relating	relate	VERB
ftr-1851	2706	16	to	to	ADP
ftr-1851	2706	17	a	a	DET
ftr-1851	2706	18	joint	joint	ADJ
ftr-1851	2706	19	return	return	NOUN
ftr-1851	2706	20	,	,	PUNCT
ftr-1851	2706	21	the	the	DET
ftr-1851	2706	22	§	§	PROPN
ftr-1851	2706	23	6662	6662	NUM
ftr-1851	2706	24	accuracy	accuracy	NOUN
ftr-1851	2706	25	related	relate	VERB
ftr-1851	2706	26	penalty	penalty	NOUN
ftr-1851	2706	27	can	can	AUX
ftr-1851	2706	28	not	not	PART
ftr-1851	2706	29	be	be	AUX
ftr-1851	2706	30	assessed	assess	VERB
ftr-1851	2706	31	against	against	ADP
ftr-1851	2706	32	the	the	DET
ftr-1851	2706	33	other	other	ADJ
ftr-1851	2706	34	spouse	spouse	NOUN
ftr-1851	2706	35	with	with	ADP
ftr-1851	2706	36	respect	respect	NOUN
ftr-1851	2706	37	to	to	ADP
ftr-1851	2706	38	any	any	DET
ftr-1851	2706	39	part	part	NOUN
ftr-1851	2706	40	of	of	ADP
ftr-1851	2706	41	the	the	DET
ftr-1851	2706	42	understatement	understatement	NOUN
ftr-1851	2706	43	.	.	PUNCT
ftr-1851	2707	1	6	6	X
ftr-1851	2707	2	.	.	X
ftr-1851	2707	3	hot	hot	ADJ
ftr-1851	2707	4	dog	dog	NOUN
ftr-1851	2707	5	!	!	PUNCT
ftr-1851	2708	1	no	no	DET
ftr-1851	2708	2	hot	hot	ADJ
ftr-1851	2708	3	interest	interest	NOUN
ftr-1851	2708	4	here	here	ADV
ftr-1851	2708	5	.	.	PUNCT
ftr-1851	2709	1	med	med	PROPN
ftr-1851	2709	2	james	james	PROPN
ftr-1851	2709	3	,	,	PUNCT
ftr-1851	2709	4	inc	inc	PROPN
ftr-1851	2709	5	.	.	PROPN
ftr-1851	2710	1	v.	v.	PROPN
ftr-1851	2710	2	commissioner	commissioner	PROPN
ftr-1851	2710	3	,	,	PUNCT
ftr-1851	2710	4	121	121	NUM
ftr-1851	2710	5	t.c	t.c	NOUN
ftr-1851	2710	6	.	.	PROPN
ftr-1851	2710	7	147	147	NUM
ftr-1851	2710	8	(	(	PUNCT
ftr-1851	2710	9	9/9/03	9/9/03	NUM
ftr-1851	2710	10	)	)	PUNCT
ftr-1851	2710	11	.	.	PUNCT
ftr-1851	2711	1	section	section	NOUN
ftr-1851	2711	2	6621(c	6621(c	PROPN
ftr-1851	2711	3	)	)	PUNCT
ftr-1851	2711	4	increases	increase	VERB
ftr-1851	2711	5	the	the	DET
ftr-1851	2711	6	interest	interest	NOUN
ftr-1851	2711	7	on	on	ADP
ftr-1851	2711	8	corporate	corporate	ADJ
ftr-1851	2711	9	deficiencies	deficiency	NOUN
ftr-1851	2711	10	to	to	ADP
ftr-1851	2711	11	5	5	NUM
ftr-1851	2711	12	percent	percent	NOUN
ftr-1851	2711	13	above	above	ADP
ftr-1851	2711	14	the	the	DET
ftr-1851	2711	15	short	short	ADJ
ftr-1851	2711	16	-	-	PUNCT
ftr-1851	2711	17	term	term	NOUN
ftr-1851	2711	18	federal	federal	ADJ
ftr-1851	2711	19	rate	rate	NOUN
ftr-1851	2712	1	[	[	X
ftr-1851	2712	2	instead	instead	ADP
ftr-1851	2712	3	of	of	ADP
ftr-1851	2712	4	the	the	DET
ftr-1851	2712	5	normal	normal	ADJ
ftr-1851	2712	6	3	3	NUM
ftr-1851	2712	7	percent	percent	NOUN
ftr-1851	2712	8	]	]	PUNCT
ftr-1851	2712	9	if	if	SCONJ
ftr-1851	2712	10	the	the	DET
ftr-1851	2712	11	deficiency	deficiency	NOUN
ftr-1851	2712	12	exceeds	exceed	VERB
ftr-1851	2712	13	$	$	SYM
ftr-1851	2712	14	100,000	100,000	NUM
ftr-1851	2712	15	.	.	PUNCT
ftr-1851	2713	1	the	the	DET
ftr-1851	2713	2	tax	tax	NOUN
ftr-1851	2713	3	court	court	NOUN
ftr-1851	2713	4	(	(	PUNCT
ftr-1851	2713	5	judge	judge	NOUN
ftr-1851	2713	6	goeke	goeke	ADJ
ftr-1851	2713	7	)	)	PUNCT
ftr-1851	2713	8	held	hold	VERB
ftr-1851	2713	9	that	that	SCONJ
ftr-1851	2713	10	the	the	DET
ftr-1851	2713	11	increased	increase	VERB
ftr-1851	2713	12	[	[	X
ftr-1851	2713	13	"	"	PUNCT
ftr-1851	2713	14	hot	hot	ADJ
ftr-1851	2713	15	"	"	PUNCT
ftr-1851	2713	16	]	]	PUNCT
ftr-1851	2713	17	interest	interest	NOUN
ftr-1851	2713	18	under	under	ADP
ftr-1851	2713	19	§	§	PROPN
ftr-1851	2713	20	6621(c	6621(c	NOUN
ftr-1851	2713	21	)	)	PUNCT
ftr-1851	2713	22	does	do	AUX
ftr-1851	2713	23	not	not	PART
ftr-1851	2713	24	apply	apply	VERB
ftr-1851	2713	25	where	where	SCONJ
ftr-1851	2713	26	an	an	DET
ftr-1851	2713	27	nol	nol	NOUN
ftr-1851	2713	28	that	that	PRON
ftr-1851	2713	29	arose	arise	VERB
ftr-1851	2713	30	in	in	ADP
ftr-1851	2713	31	a	a	DET
ftr-1851	2713	32	year	year	NOUN
ftr-1851	2713	33	before	before	SCONJ
ftr-1851	2713	34	the	the	DET
ftr-1851	2713	35	deficiency	deficiency	NOUN
ftr-1851	2713	36	notice	notice	NOUN
ftr-1851	2713	37	was	be	AUX
ftr-1851	2713	38	sent	send	VERB
ftr-1851	2713	39	is	be	AUX
ftr-1851	2713	40	carried	carry	VERB
ftr-1851	2713	41	back	back	ADV
ftr-1851	2713	42	to	to	PART
ftr-1851	2713	43	reduce	reduce	VERB
ftr-1851	2713	44	the	the	DET
ftr-1851	2713	45	deficiency	deficiency	NOUN
ftr-1851	2713	46	,	,	PUNCT
ftr-1851	2713	47	which	which	PRON
ftr-1851	2713	48	otherwise	otherwise	ADV
ftr-1851	2713	49	would	would	AUX
ftr-1851	2713	50	have	have	AUX
ftr-1851	2713	51	exceeded	exceed	VERB
ftr-1851	2713	52	$	$	SYM
ftr-1851	2713	53	100,000	100,000	NUM
ftr-1851	2713	54	,	,	PUNCT
ftr-1851	2713	55	to	to	ADP
ftr-1851	2713	56	less	less	ADJ
ftr-1851	2713	57	than	than	ADP
ftr-1851	2713	58	$	$	SYM
ftr-1851	2713	59	100,000	100,000	NUM
ftr-1851	2713	60	.	.	PUNCT
ftr-1851	2714	1	7	7	X
ftr-1851	2714	2	.	.	X
ftr-1851	2715	1	mendes	mende	NOUN
ftr-1851	2715	2	v.	v.	ADP
ftr-1851	2715	3	commissioner	commissioner	PROPN
ftr-1851	2715	4	,	,	PUNCT
ftr-1851	2715	5	121	121	NUM
ftr-1851	2715	6	t.c	t.c	NOUN
ftr-1851	2715	7	.	.	PROPN
ftr-1851	2715	8	308	308	NUM
ftr-1851	2715	9	(	(	PUNCT
ftr-1851	2715	10	12/11/03	12/11/03	NUM
ftr-1851	2715	11	)	)	PUNCT
ftr-1851	2715	12	(	(	PUNCT
ftr-1851	2715	13	reviewed	review	VERB
ftr-1851	2715	14	,	,	PUNCT
ftr-1851	2715	15	3	3	NUM
ftr-1851	2715	16	dissents	dissent	NOUN
ftr-1851	2715	17	)	)	PUNCT
ftr-1851	2715	18	.	.	PUNCT
ftr-1851	2716	1	in	in	ADP
ftr-1851	2716	2	an	an	DET
ftr-1851	2716	3	opinion	opinion	NOUN
ftr-1851	2716	4	by	by	ADP
ftr-1851	2716	5	judge	judge	PROPN
ftr-1851	2716	6	halpern	halpern	PROPN
ftr-1851	2716	7	,	,	PUNCT
ftr-1851	2716	8	the	the	DET
ftr-1851	2716	9	majority	majority	NOUN
ftr-1851	2716	10	held	hold	VERB
ftr-1851	2716	11	that	that	SCONJ
ftr-1851	2716	12	a	a	DET
ftr-1851	2716	13	late	late	ADJ
ftr-1851	2716	14	return	return	NOUN
ftr-1851	2716	15	filed	file	VERB
ftr-1851	2716	16	after	after	ADP
ftr-1851	2716	17	a	a	DET
ftr-1851	2716	18	deficiency	deficiency	NOUN
ftr-1851	2716	19	notice	notice	NOUN
ftr-1851	2716	20	has	have	AUX
ftr-1851	2716	21	been	be	AUX
ftr-1851	2716	22	issued	issue	VERB
ftr-1851	2716	23	is	be	AUX
ftr-1851	2716	24	not	not	PART
ftr-1851	2716	25	taken	take	VERB
ftr-1851	2716	26	into	into	ADP
ftr-1851	2716	27	account	account	NOUN
ftr-1851	2716	28	in	in	ADP
ftr-1851	2716	29	determining	determine	VERB
ftr-1851	2716	30	whether	whether	SCONJ
ftr-1851	2716	31	the	the	DET
ftr-1851	2716	32	addition	addition	NOUN
ftr-1851	2716	33	to	to	ADP
ftr-1851	2716	34	tax	tax	NOUN
ftr-1851	2716	35	for	for	ADP
ftr-1851	2716	36	underpayment	underpayment	NOUN
ftr-1851	2716	37	of	of	ADP
ftr-1851	2716	38	estimated	estimate	VERB
ftr-1851	2716	39	taxes	taxis	NOUN
ftr-1851	2716	40	is	be	AUX
ftr-1851	2716	41	avoided	avoid	VERB
ftr-1851	2716	42	under	under	ADP
ftr-1851	2716	43	§	§	PROPN
ftr-1851	2716	44	6654(d)(1)(b	6654(d)(1)(b	NUM
ftr-1851	2716	45	)	)	PUNCT
ftr-1851	2716	46	even	even	ADV
ftr-1851	2716	47	if	if	SCONJ
ftr-1851	2716	48	the	the	DET
ftr-1851	2716	49	return	return	NOUN
ftr-1851	2716	50	shows	show	VERB
ftr-1851	2716	51	that	that	SCONJ
ftr-1851	2716	52	the	the	DET
ftr-1851	2716	53	tax	tax	NOUN
ftr-1851	2716	54	due	due	ADJ
ftr-1851	2716	55	for	for	ADP
ftr-1851	2716	56	the	the	DET
ftr-1851	2716	57	year	year	NOUN
ftr-1851	2716	58	was	be	AUX
ftr-1851	2716	59	zero	zero	NUM
ftr-1851	2716	60	.	.	PUNCT
ftr-1851	2717	1	the	the	DET
ftr-1851	2717	2	penalty	penalty	NOUN
ftr-1851	2717	3	can	can	AUX
ftr-1851	2717	4	be	be	AUX
ftr-1851	2717	5	collected	collect	VERB
ftr-1851	2717	6	pursuant	pursuant	ADV
ftr-1851	2717	7	to	to	ADP
ftr-1851	2717	8	deficiency	deficiency	NOUN
ftr-1851	2717	9	notice	notice	NOUN
ftr-1851	2717	10	on	on	ADP
ftr-1851	2717	11	underlying	underlie	VERB
ftr-1851	2717	12	tax	tax	NOUN
ftr-1851	2717	13	liability	liability	NOUN
ftr-1851	2717	14	.	.	PUNCT
ftr-1851	2718	1	judge	judge	PROPN
ftr-1851	2718	2	foley	foley	PROPN
ftr-1851	2718	3	(	(	PUNCT
ftr-1851	2718	4	joined	join	VERB
ftr-1851	2718	5	by	by	ADP
ftr-1851	2718	6	judges	judge	NOUN
ftr-1851	2718	7	laro	laro	NOUN
ftr-1851	2718	8	and	and	CCONJ
ftr-1851	2718	9	marvel	marvel	NOUN
ftr-1851	2718	10	)	)	PUNCT
ftr-1851	2718	11	dissented	dissent	VERB
ftr-1851	2718	12	on	on	ADP
ftr-1851	2718	13	the	the	DET
ftr-1851	2718	14	grounds	ground	NOUN
ftr-1851	2718	15	that	that	SCONJ
ftr-1851	2718	16	the	the	DET
ftr-1851	2718	17	literal	literal	ADJ
ftr-1851	2718	18	requirements	requirement	NOUN
ftr-1851	2718	19	of	of	ADP
ftr-1851	2718	20	§	§	PROPN
ftr-1851	2718	21	6654(d)(1)(b	6654(d)(1)(b	NUM
ftr-1851	2718	22	)	)	PUNCT
ftr-1851	2718	23	had	have	AUX
ftr-1851	2718	24	been	be	AUX
ftr-1851	2718	25	met	meet	VERB
ftr-1851	2718	26	by	by	ADP
ftr-1851	2718	27	the	the	DET
ftr-1851	2718	28	late	late	ADJ
ftr-1851	2718	29	filed	file	VERB
ftr-1851	2718	30	return	return	NOUN
ftr-1851	2718	31	,	,	PUNCT
ftr-1851	2718	32	and	and	CCONJ
ftr-1851	2718	33	that	that	SCONJ
ftr-1851	2718	34	the	the	DET
ftr-1851	2718	35	proper	proper	ADJ
ftr-1851	2718	36	question	question	NOUN
ftr-1851	2718	37	was	be	AUX
ftr-1851	2718	38	whether	whether	SCONJ
ftr-1851	2718	39	the	the	DET
ftr-1851	2718	40	late	late	ADJ
ftr-1851	2718	41	filed	file	VERB
ftr-1851	2718	42	return	return	NOUN
ftr-1851	2718	43	was	be	AUX
ftr-1851	2718	44	indeed	indeed	ADV
ftr-1851	2718	45	a	a	DET
ftr-1851	2718	46	valid	valid	ADJ
ftr-1851	2718	47	return	return	NOUN
ftr-1851	2718	48	,	,	PUNCT
ftr-1851	2718	49	i.e.	i.e.	X
ftr-1851	2718	50	,	,	PUNCT
ftr-1851	2718	51	was	be	AUX
ftr-1851	2718	52	it	it	PRON
ftr-1851	2718	53	merely	merely	ADV
ftr-1851	2718	54	an	an	DET
ftr-1851	2718	55	attempt	attempt	NOUN
ftr-1851	2718	56	to	to	PART
ftr-1851	2718	57	avoid	avoid	VERB
ftr-1851	2718	58	the	the	DET
ftr-1851	2718	59	penalty	penalty	NOUN
ftr-1851	2718	60	without	without	ADP
ftr-1851	2718	61	an	an	DET
ftr-1851	2718	62	honest	honest	ADJ
ftr-1851	2718	63	and	and	CCONJ
ftr-1851	2718	64	reasonable	reasonable	ADJ
ftr-1851	2718	65	attempt	attempt	NOUN
ftr-1851	2718	66	to	to	PART
ftr-1851	2718	67	comply	comply	VERB
ftr-1851	2718	68	with	with	ADP
ftr-1851	2718	69	the	the	DET
ftr-1851	2718	70	requirements	requirement	NOUN
ftr-1851	2718	71	for	for	ADP
ftr-1851	2718	72	a	a	DET
ftr-1851	2718	73	return	return	NOUN
ftr-1851	2718	74	.	.	PUNCT
ftr-1851	2719	1	b.	b.	PROPN
ftr-1851	2719	2	discovery	discovery	PROPN
ftr-1851	2719	3	:	:	PUNCT
ftr-1851	2719	4	summonses	summons	NOUN
ftr-1851	2719	5	and	and	CCONJ
ftr-1851	2719	6	foia	foia	PROPN
ftr-1851	2719	7	1	1	NUM
ftr-1851	2719	8	.	.	PUNCT
ftr-1851	2720	1	the	the	DET
ftr-1851	2720	2	pwc	pwc	PROPN
ftr-1851	2720	3	deal	deal	PROPN
ftr-1851	2720	4	.	.	PUNCT
ftr-1851	2721	1	ir-2002	ir-2002	NOUN
ftr-1851	2721	2	-	-	PUNCT
ftr-1851	2721	3	82	82	NUM
ftr-1851	2721	4	(	(	PUNCT
ftr-1851	2721	5	6/27/02	6/27/02	NUM
ftr-1851	2721	6	)	)	PUNCT
ftr-1851	2721	7	.	.	PUNCT
ftr-1851	2722	1	the	the	DET
ftr-1851	2722	2	irs	irs	PROPN
ftr-1851	2722	3	announced	announce	VERB
ftr-1851	2722	4	in	in	ADP
ftr-1851	2722	5	a	a	DET
ftr-1851	2722	6	news	news	NOUN
ftr-1851	2722	7	release	release	NOUN
ftr-1851	2722	8	that	that	PRON
ftr-1851	2722	9	it	it	PRON
ftr-1851	2722	10	cut	cut	VERB
ftr-1851	2722	11	a	a	DET
ftr-1851	2722	12	deal	deal	NOUN
ftr-1851	2722	13	with	with	ADP
ftr-1851	2722	14	pricewaterhousecoopers	pricewaterhousecooper	NOUN
ftr-1851	2722	15	(	(	PUNCT
ftr-1851	2722	16	pwc	pwc	PROPN
ftr-1851	2722	17	)	)	PUNCT
ftr-1851	2722	18	to	to	PART
ftr-1851	2722	19	resolve	resolve	VERB
ftr-1851	2722	20	tax	tax	NOUN
ftr-1851	2722	21	shelter	shelter	NOUN
ftr-1851	2722	22	registration	registration	NOUN
ftr-1851	2722	23	and	and	CCONJ
ftr-1851	2722	24	list	list	NOUN
ftr-1851	2722	25	maintenance	maintenance	NOUN
ftr-1851	2722	26	issues	issue	NOUN
ftr-1851	2722	27	.	.	PUNCT
ftr-1851	2723	1	the	the	DET
ftr-1851	2723	2	irs	irs	PROPN
ftr-1851	2723	3	news	news	NOUN
ftr-1851	2723	4	release	release	NOUN
ftr-1851	2723	5	,	,	PUNCT
ftr-1851	2723	6	which	which	PRON
ftr-1851	2723	7	is	be	AUX
ftr-1851	2723	8	similar	similar	ADJ
ftr-1851	2723	9	to	to	ADP
ftr-1851	2723	10	one	one	NUM
ftr-1851	2723	11	issued	issue	VERB
ftr-1851	2723	12	last	last	ADJ
ftr-1851	2723	13	august	august	PROPN
ftr-1851	2723	14	regarding	regard	VERB
ftr-1851	2723	15	merrill	merrill	PROPN
ftr-1851	2723	16	lynch	lynch	PROPN
ftr-1851	2723	17	,	,	PUNCT
ftr-1851	2723	18	says	say	VERB
ftr-1851	2723	19	that	that	SCONJ
ftr-1851	2723	20	"	"	PUNCT
ftr-1851	2723	21	without	without	ADP
ftr-1851	2723	22	admitting	admit	VERB
ftr-1851	2723	23	or	or	CCONJ
ftr-1851	2723	24	denying	deny	VERB
ftr-1851	2723	25	liability	liability	NOUN
ftr-1851	2723	26	,	,	PUNCT
ftr-1851	2723	27	pwc	pwc	PROPN
ftr-1851	2723	28	has	have	AUX
ftr-1851	2723	29	agreed	agree	VERB
ftr-1851	2723	30	to	to	PART
ftr-1851	2723	31	make	make	VERB
ftr-1851	2723	32	a	a	DET
ftr-1851	2723	33	'	'	PUNCT
ftr-1851	2723	34	substantial	substantial	ADJ
ftr-1851	2723	35	payment	payment	NOUN
ftr-1851	2723	36	'	'	PUNCT
ftr-1851	2723	37	to	to	ADP
ftr-1851	2723	38	2004	2004	NUM
ftr-1851	2723	39	]	]	PUNCT
ftr-1851	2723	40	florida	florida	PROPN
ftr-1851	2723	41	tax	tax	PROPN
ftr-1851	2723	42	review	review	NOUN
ftr-1851	2723	43	the	the	DET
ftr-1851	2723	44	irs	irs	PROPN
ftr-1851	2723	45	to	to	PART
ftr-1851	2723	46	resolve	resolve	VERB
ftr-1851	2723	47	issues	issue	NOUN
ftr-1851	2723	48	in	in	ADP
ftr-1851	2723	49	connection	connection	NOUN
ftr-1851	2723	50	with	with	ADP
ftr-1851	2723	51	advice	advice	NOUN
ftr-1851	2723	52	rendered	render	VERB
ftr-1851	2723	53	to	to	ADP
ftr-1851	2723	54	clients	client	NOUN
ftr-1851	2723	55	dating	date	VERB
ftr-1851	2723	56	back	back	ADV
ftr-1851	2723	57	to	to	ADP
ftr-1851	2723	58	1995	1995	NUM
ftr-1851	2723	59	.	.	PUNCT
ftr-1851	2723	60	"	"	PUNCT
ftr-1851	2724	1	under	under	ADP
ftr-1851	2724	2	the	the	DET
ftr-1851	2724	3	agreement	agreement	NOUN
ftr-1851	2724	4	,	,	PUNCT
ftr-1851	2724	5	pwc	pwc	PROPN
ftr-1851	2724	6	will	will	AUX
ftr-1851	2724	7	provide	provide	VERB
ftr-1851	2724	8	to	to	ADP
ftr-1851	2724	9	the	the	DET
ftr-1851	2724	10	irs	irs	PROPN
ftr-1851	2724	11	certain	certain	ADJ
ftr-1851	2724	12	client	client	NOUN
ftr-1851	2724	13	information	information	NOUN
ftr-1851	2724	14	in	in	ADP
ftr-1851	2724	15	response	response	NOUN
ftr-1851	2724	16	to	to	ADP
ftr-1851	2724	17	summonses	summons	NOUN
ftr-1851	2724	18	.	.	PUNCT
ftr-1851	2725	1	according	accord	VERB
ftr-1851	2725	2	to	to	ADP
ftr-1851	2725	3	the	the	DET
ftr-1851	2725	4	release	release	NOUN
ftr-1851	2725	5	,	,	PUNCT
ftr-1851	2725	6	pwc	pwc	PROPN
ftr-1851	2725	7	also	also	ADV
ftr-1851	2725	8	will"work	will"work	VERB
ftr-1851	2725	9	with	with	ADP
ftr-1851	2725	10	the	the	DET
ftr-1851	2725	11	irs	irs	PROPN
ftr-1851	2725	12	to	to	PART
ftr-1851	2725	13	develop	develop	VERB
ftr-1851	2725	14	processes	process	NOUN
ftr-1851	2725	15	to	to	PART
ftr-1851	2725	16	ensure	ensure	VERB
ftr-1851	2725	17	ongoing	ongoing	ADJ
ftr-1851	2725	18	compliance	compliance	NOUN
ftr-1851	2725	19	with	with	ADP
ftr-1851	2725	20	[	[	PUNCT
ftr-1851	2725	21	the	the	DET
ftr-1851	2725	22	shelter	shelter	NOUN
ftr-1851	2725	23	registration	registration	NOUN
ftr-1851	2725	24	and	and	CCONJ
ftr-1851	2725	25	investor	investor	NOUN
ftr-1851	2725	26	list	list	NOUN
ftr-1851	2725	27	maintenance	maintenance	NOUN
ftr-1851	2725	28	requirements	requirement	NOUN
ftr-1851	2725	29	]	]	PUNCT
ftr-1851	2725	30	.	.	PUNCT
ftr-1851	2725	31	"	"	PUNCT
ftr-1851	2726	1	a.	a.	NOUN
ftr-1851	2726	2	the	the	DET
ftr-1851	2726	3	ey	ey	PROPN
ftr-1851	2726	4	deal	deal	NOUN
ftr-1851	2726	5	.	.	PUNCT
ftr-1851	2727	1	ir-2003	ir-2003	PROPN
ftr-1851	2727	2	-	-	PROPN
ftr-1851	2727	3	84	84	NUM
ftr-1851	2727	4	(	(	PUNCT
ftr-1851	2727	5	7/2/03	7/2/03	NUM
ftr-1851	2727	6	)	)	PUNCT
ftr-1851	2727	7	.	.	PUNCT
ftr-1851	2728	1	theirs	theirs	PRON
ftr-1851	2728	2	announced	announce	VERB
ftr-1851	2728	3	in	in	ADP
ftr-1851	2728	4	a	a	DET
ftr-1851	2728	5	news	news	NOUN
ftr-1851	2728	6	release	release	NOUN
ftr-1851	2728	7	that	that	PRON
ftr-1851	2728	8	it	it	PRON
ftr-1851	2728	9	has	have	AUX
ftr-1851	2728	10	settled	settle	VERB
ftr-1851	2728	11	ernst	ernst	PROPN
ftr-1851	2728	12	&	&	CCONJ
ftr-1851	2728	13	young	young	PROPN
ftr-1851	2728	14	's	's	PART
ftr-1851	2728	15	potential	potential	ADJ
ftr-1851	2728	16	liability	liability	NOUN
ftr-1851	2728	17	under	under	ADP
ftr-1851	2728	18	the	the	DET
ftr-1851	2728	19	tax	tax	NOUN
ftr-1851	2728	20	shelter	shelter	NOUN
ftr-1851	2728	21	registration	registration	NOUN
ftr-1851	2728	22	and	and	CCONJ
ftr-1851	2728	23	list	list	NOUN
ftr-1851	2728	24	maintenance	maintenance	NOUN
ftr-1851	2728	25	penalty	penalty	NOUN
ftr-1851	2728	26	provisions	provision	NOUN
ftr-1851	2728	27	for	for	ADP
ftr-1851	2728	28	a	a	DET
ftr-1851	2728	29	nondeductible	nondeductible	ADJ
ftr-1851	2728	30	payment	payment	NOUN
ftr-1851	2728	31	of	of	ADP
ftr-1851	2728	32	$	$	SYM
ftr-1851	2728	33	15	15	NUM
ftr-1851	2728	34	million	million	NUM
ftr-1851	2728	35	.	.	PUNCT
ftr-1851	2729	1	b.	b.	PROPN
ftr-1851	2730	1	the	the	DET
ftr-1851	2730	2	kpmg	kpmg	PROPN
ftr-1851	2730	3	deal	deal	PROPN
ftr-1851	2730	4	.	.	PUNCT
ftr-1851	2731	1	rumored	rumor	VERB
ftr-1851	2731	2	,	,	PUNCT
ftr-1851	2731	3	but	but	CCONJ
ftr-1851	2731	4	not	not	PART
ftr-1851	2731	5	here	here	ADV
ftr-1851	2731	6	yet.19	yet.19	NOUN
ftr-1851	2731	7	2	2	NUM
ftr-1851	2731	8	.	.	PUNCT
ftr-1851	2732	1	does	do	AUX
ftr-1851	2732	2	the	the	DET
ftr-1851	2732	3	crime	crime	NOUN
ftr-1851	2732	4	/	/	SYM
ftr-1851	2732	5	fraud	fraud	NOUN
ftr-1851	2732	6	exceptionto	exceptionto	VERB
ftr-1851	2732	7	the	the	DET
ftr-1851	2732	8	attorney	attorney	NOUN
ftr-1851	2732	9	client	client	NOUN
ftr-1851	2732	10	privilege	privilege	NOUN
ftr-1851	2732	11	defeat	defeat	NOUN
ftr-1851	2732	12	privilege	privilege	NOUN
ftr-1851	2732	13	claim	claim	NOUN
ftr-1851	2732	14	?	?	PUNCT
ftr-1851	2733	1	united	united	PROPN
ftr-1851	2733	2	states	states	PROPN
ftr-1851	2733	3	v.	v.	ADP
ftr-1851	2733	4	bdo	bdo	PROPN
ftr-1851	2733	5	seidman	seidman	PROPN
ftr-1851	2733	6	,	,	PUNCT
ftr-1851	2733	7	225	225	NUM
ftr-1851	2733	8	f.supp.2d	f.supp.2d	ADJ
ftr-1851	2733	9	918	918	NUM
ftr-1851	2733	10	,	,	PUNCT
ftr-1851	2733	11	90	90	NUM
ftr-1851	2733	12	a.f.t.r	a.f.t.r	NOUN
ftr-1851	2733	13	.	.	PUNCT
ftr-1851	2734	1	2d	2d	NOUN
ftr-1851	2734	2	2002	2002	NUM
ftr-1851	2734	3	-	-	PUNCT
ftr-1851	2734	4	6810,2002	6810,2002	NUM
ftr-1851	2734	5	-	-	PUNCT
ftr-1851	2734	6	2	2	NUM
ftr-1851	2734	7	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2734	8	.	.	PROPN
ftr-1851	2735	1	50,763	50,763	NUM
ftr-1851	2735	2	(	(	PUNCT
ftr-1851	2735	3	n.d	n.d	PROPN
ftr-1851	2735	4	.	.	PROPN
ftr-1851	2735	5	ill	ill	PROPN
ftr-1851	2735	6	.	.	PUNCT
ftr-1851	2736	1	10/10/02	10/10/02	NUM
ftr-1851	2736	2	)	)	PUNCT
ftr-1851	2736	3	.	.	PUNCT
ftr-1851	2737	1	documents	document	NOUN
ftr-1851	2737	2	for	for	ADP
ftr-1851	2737	3	which	which	PRON
ftr-1851	2737	4	accounting	accounting	NOUN
ftr-1851	2737	5	firm	firm	NOUN
ftr-1851	2737	6	claimed	claim	VERB
ftr-1851	2737	7	§	§	PROPN
ftr-1851	2737	8	7525	7525	NUM
ftr-1851	2737	9	privilege	privilege	NOUN
ftr-1851	2737	10	were	be	AUX
ftr-1851	2737	11	ordered	order	VERB
ftr-1851	2737	12	to	to	PART
ftr-1851	2737	13	be	be	AUX
ftr-1851	2737	14	produced	produce	VERB
ftr-1851	2737	15	for	for	ADP
ftr-1851	2737	16	magistrate	magistrate	NOUN
ftr-1851	2737	17	's	's	PART
ftr-1851	2737	18	in	in	ADP
ftr-1851	2737	19	camera	camera	NOUN
ftr-1851	2737	20	review	review	NOUN
ftr-1851	2737	21	.	.	PUNCT
ftr-1851	2738	1	in	in	ADP
ftr-1851	2738	2	his	his	PRON
ftr-1851	2738	3	opinion	opinion	NOUN
ftr-1851	2738	4	,	,	PUNCT
ftr-1851	2738	5	judge	judge	PROPN
ftr-1851	2738	6	shadur	shadur	PROPN
ftr-1851	2738	7	noted	note	VERB
ftr-1851	2738	8	,	,	PUNCT
ftr-1851	2738	9	one	one	NUM
ftr-1851	2738	10	last	last	ADJ
ftr-1851	2738	11	point	point	NOUN
ftr-1851	2738	12	has	have	AUX
ftr-1851	2738	13	occurred	occur	VERB
ftr-1851	2738	14	to	to	ADP
ftr-1851	2738	15	this	this	DET
ftr-1851	2738	16	court	court	NOUN
ftr-1851	2738	17	something	something	PRON
ftr-1851	2738	18	that	that	PRON
ftr-1851	2738	19	has	have	AUX
ftr-1851	2738	20	not	not	PART
ftr-1851	2738	21	been	be	AUX
ftr-1851	2738	22	addressed	address	VERB
ftr-1851	2738	23	by	by	ADP
ftr-1851	2738	24	either	either	PRON
ftr-1851	2738	25	of	of	ADP
ftr-1851	2738	26	the	the	DET
ftr-1851	2738	27	parties	party	NOUN
ftr-1851	2738	28	.	.	PUNCT
ftr-1851	2739	1	suppose	suppose	VERB
ftr-1851	2739	2	that	that	SCONJ
ftr-1851	2739	3	some	some	PRON
ftr-1851	2739	4	of	of	ADP
ftr-1851	2739	5	the	the	DET
ftr-1851	2739	6	documents	document	NOUN
ftr-1851	2739	7	for	for	ADP
ftr-1851	2739	8	which	which	PRON
ftr-1851	2739	9	bdo	bdo	NOUN
ftr-1851	2739	10	claims	claim	NOUN
ftr-1851	2739	11	privilege	privilege	NOUN
ftr-1851	2739	12	could	could	AUX
ftr-1851	2739	13	otherwise	otherwise	ADV
ftr-1851	2739	14	fit	fit	VERB
ftr-1851	2739	15	within	within	ADP
ftr-1851	2739	16	the	the	DET
ftr-1851	2739	17	standards	standard	NOUN
ftr-1851	2739	18	governing	govern	VERB
ftr-1851	2739	19	the	the	DET
ftr-1851	2739	20	attorney	attorney	NOUN
ftr-1851	2739	21	-	-	PUNCT
ftr-1851	2739	22	client	client	NOUN
ftr-1851	2739	23	privilege	privilege	NOUN
ftr-1851	2739	24	(	(	PUNCT
ftr-1851	2739	25	and	and	CCONJ
ftr-1851	2739	26	hence	hence	ADV
ftr-1851	2739	27	the	the	DET
ftr-1851	2739	28	equivalent	equivalent	ADJ
ftr-1851	2739	29	statutory	statutory	ADJ
ftr-1851	2739	30	accountant	accountant	NOUN
ftr-1851	2739	31	-	-	PUNCT
ftr-1851	2739	32	client	client	NOUN
ftr-1851	2739	33	privilege	privilege	NOUN
ftr-1851	2739	34	)	)	PUNCT
ftr-1851	2739	35	,	,	PUNCT
ftr-1851	2739	36	but	but	CCONJ
ftr-1851	2739	37	that	that	SCONJ
ftr-1851	2739	38	they	they	PRON
ftr-1851	2739	39	relate	relate	VERB
ftr-1851	2739	40	to	to	ADP
ftr-1851	2739	41	the	the	DET
ftr-1851	2739	42	types	type	NOUN
ftr-1851	2739	43	of	of	ADP
ftr-1851	2739	44	"	"	PUNCT
ftr-1851	2739	45	abusive	abusive	ADJ
ftr-1851	2739	46	tax	tax	NOUN
ftr-1851	2739	47	shelters	shelter	NOUN
ftr-1851	2739	48	"	"	PUNCT
ftr-1851	2739	49	that	that	PRON
ftr-1851	2739	50	have	have	AUX
ftr-1851	2739	51	triggered	trigger	VERB
ftr-1851	2739	52	the	the	DET
ftr-1851	2739	53	congressional	congressional	ADJ
ftr-1851	2739	54	enactment	enactment	NOUN
ftr-1851	2739	55	at	at	ADP
ftr-1851	2739	56	issue	issue	NOUN
ftr-1851	2739	57	here	here	ADV
ftr-1851	2739	58	.	.	PUNCT
ftr-1851	2740	1	in	in	ADP
ftr-1851	2740	2	that	that	DET
ftr-1851	2740	3	event	event	NOUN
ftr-1851	2740	4	,	,	PUNCT
ftr-1851	2740	5	would	would	AUX
ftr-1851	2740	6	the	the	DET
ftr-1851	2740	7	utilization	utilization	NOUN
ftr-1851	2740	8	of	of	ADP
ftr-1851	2740	9	such	such	DET
ftr-1851	2740	10	an	an	DET
ftr-1851	2740	11	"	"	PUNCT
ftr-1851	2740	12	abusive	abusive	ADJ
ftr-1851	2740	13	tax	tax	NOUN
ftr-1851	2740	14	shelter	shelter	NOUN
ftr-1851	2740	15	"	"	PUNCT
ftr-1851	2740	16	by	by	ADP
ftr-1851	2740	17	a	a	DET
ftr-1851	2740	18	taxpayer	taxpayer	NOUN
ftr-1851	2740	19	to	to	PART
ftr-1851	2740	20	whom	whom	PRON
ftr-1851	2740	21	bdo	bdo	NOUN
ftr-1851	2740	22	has	have	AUX
ftr-1851	2740	23	given	give	VERB
ftr-1851	2740	24	advice	advice	NOUN
ftr-1851	2740	25	as	as	ADP
ftr-1851	2740	26	to	to	ADP
ftr-1851	2740	27	its	its	PRON
ftr-1851	2740	28	use	use	NOUN
ftr-1851	2740	29	create	create	VERB
ftr-1851	2740	30	the	the	DET
ftr-1851	2740	31	potential	potential	NOUN
ftr-1851	2740	32	of	of	ADP
ftr-1851	2740	33	criminal	criminal	ADJ
ftr-1851	2740	34	as	as	ADV
ftr-1851	2740	35	well	well	ADV
ftr-1851	2740	36	as	as	ADP
ftr-1851	2740	37	civil	civil	ADJ
ftr-1851	2740	38	liability	liability	NOUN
ftr-1851	2740	39	on	on	ADP
ftr-1851	2740	40	the	the	DET
ftr-1851	2740	41	taxpayer	taxpayer	NOUN
ftr-1851	2740	42	's	's	PART
ftr-1851	2740	43	part	part	NOUN
ftr-1851	2740	44	?	?	PUNCT
ftr-1851	2741	1	and	and	CCONJ
ftr-1851	2741	2	if	if	SCONJ
ftr-1851	2741	3	so	so	ADV
ftr-1851	2741	4	,	,	PUNCT
ftr-1851	2741	5	would	would	AUX
ftr-1851	2741	6	that	that	PRON
ftr-1851	2741	7	trigger	trigger	VERB
ftr-1851	2741	8	the	the	DET
ftr-1851	2741	9	application	application	NOUN
ftr-1851	2741	10	of	of	ADP
ftr-1851	2741	11	the	the	DET
ftr-1851	2741	12	crimefraud	crimefraud	ADJ
ftr-1851	2741	13	exception	exception	NOUN
ftr-1851	2741	14	to	to	ADP
ftr-1851	2741	15	the	the	DET
ftr-1851	2741	16	privilege	privilege	NOUN
ftr-1851	2741	17	?	?	PUNCT
ftr-1851	2742	1	a.	a.	NOUN
ftr-1851	2742	2	decision	decision	NOUN
ftr-1851	2742	3	on	on	ADP
ftr-1851	2742	4	whether	whether	SCONJ
ftr-1851	2742	5	proposed	propose	VERB
ftr-1851	2742	6	intervenors	intervenor	NOUN
ftr-1851	2742	7	could	could	AUX
ftr-1851	2742	8	claim	claim	VERB
ftr-1851	2742	9	"	"	PUNCT
ftr-1851	2742	10	identity	identity	NOUN
ftr-1851	2742	11	"	"	PUNCT
ftr-1851	2742	12	privilege	privilege	NOUN
ftr-1851	2742	13	under	under	ADP
ftr-1851	2742	14	§	§	PROPN
ftr-1851	2742	15	7525	7525	NUM
ftr-1851	2742	16	.	.	PUNCT
ftr-1851	2743	1	united	united	PROPN
ftr-1851	2743	2	states	states	PROPN
ftr-1851	2743	3	v.	v.	ADP
ftr-1851	2743	4	bdo	bdo	PROPN
ftr-1851	2743	5	seidman	seidman	PROPN
ftr-1851	2743	6	.	.	PUNCT
ftr-1851	2744	1	91	91	NUM
ftr-1851	2744	2	a.f.t.r12d	a.f.t.r12d	ADV
ftr-1851	2744	3	2003	2003	NUM
ftr-1851	2744	4	-	-	SYM
ftr-1851	2744	5	1651	1651	NUM
ftr-1851	2744	6	,	,	PUNCT
ftr-1851	2744	7	2003	2003	NUM
ftr-1851	2744	8	-	-	SYM
ftr-1851	2744	9	1	1	NUM
ftr-1851	2744	10	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2744	11	.	.	PROPN
ftr-1851	2744	12	50,255	50,255	NUM
ftr-1851	2744	13	(	(	PUNCT
ftr-1851	2744	14	n.d	n.d	PROPN
ftr-1851	2744	15	.	.	PROPN
ftr-1851	2744	16	ill	ill	PROPN
ftr-1851	2744	17	.	.	PUNCT
ftr-1851	2744	18	2/4/03	2/4/03	NUM
ftr-1851	2744	19	)	)	PUNCT
ftr-1851	2744	20	.	.	PUNCT
ftr-1851	2745	1	judge	judge	PROPN
ftr-1851	2745	2	holderman	holderman	PROPN
ftr-1851	2745	3	decided	decide	VERB
ftr-1851	2745	4	that	that	SCONJ
ftr-1851	2745	5	there	there	PRON
ftr-1851	2745	6	are	be	VERB
ftr-1851	2745	7	four	four	NUM
ftr-1851	2745	8	criteria	criterion	NOUN
ftr-1851	2745	9	as	as	ADP
ftr-1851	2745	10	to	to	ADP
ftr-1851	2745	11	whether	whether	SCONJ
ftr-1851	2745	12	client	client	NOUN
ftr-1851	2745	13	identity	identity	NOUN
ftr-1851	2745	14	is	be	AUX
ftr-1851	2745	15	privileged	privileged	ADJ
ftr-1851	2745	16	on	on	ADP
ftr-1851	2745	17	a	a	DET
ftr-1851	2745	18	document	document	NOUN
ftr-1851	2745	19	-	-	PUNCT
ftr-1851	2745	20	by	by	ADP
ftr-1851	2745	21	-	-	PUNCT
ftr-1851	2745	22	document	document	NOUN
ftr-1851	2745	23	basis	basis	NOUN
ftr-1851	2745	24	:	:	PUNCT
ftr-1851	2745	25	(	(	PUNCT
ftr-1851	2745	26	1	1	X
ftr-1851	2745	27	)	)	PUNCT
ftr-1851	2745	28	whether	whether	SCONJ
ftr-1851	2745	29	the	the	DET
ftr-1851	2745	30	purpose	purpose	NOUN
ftr-1851	2745	31	of	of	ADP
ftr-1851	2745	32	the	the	DET
ftr-1851	2745	33	representation	representation	NOUN
ftr-1851	2745	34	was	be	AUX
ftr-1851	2745	35	to	to	PART
ftr-1851	2745	36	provide	provide	VERB
ftr-1851	2745	37	tax	tax	NOUN
ftr-1851	2745	38	advice	advice	NOUN
ftr-1851	2745	39	?	?	PUNCT
ftr-1851	2746	1	[	[	X
ftr-1851	2746	2	must	must	AUX
ftr-1851	2746	3	be	be	AUX
ftr-1851	2746	4	"	"	PUNCT
ftr-1851	2746	5	yes	yes	INTJ
ftr-1851	2746	6	"	"	PUNCT
ftr-1851	2746	7	to	to	PART
ftr-1851	2746	8	be	be	AUX
ftr-1851	2746	9	privileged	privileged	ADJ
ftr-1851	2746	10	]	]	X
ftr-1851	2746	11	;	;	PUNCT
ftr-1851	2746	12	(	(	PUNCT
ftr-1851	2746	13	2	2	X
ftr-1851	2746	14	)	)	PUNCT
ftr-1851	2746	15	whether	whether	SCONJ
ftr-1851	2746	16	revealing	reveal	VERB
ftr-1851	2746	17	identity	identity	NOUN
ftr-1851	2746	18	would	would	AUX
ftr-1851	2746	19	reveal	reveal	VERB
ftr-1851	2746	20	client	client	NOUN
ftr-1851	2746	21	's	's	PART
ftr-1851	2746	22	motives	motive	NOUN
ftr-1851	2746	23	for	for	ADP
ftr-1851	2746	24	seeking	seek	VERB
ftr-1851	2746	25	tax	tax	NOUN
ftr-1851	2746	26	advice	advice	NOUN
ftr-1851	2746	27	[	[	X
ftr-1851	2746	28	must	must	AUX
ftr-1851	2746	29	be	be	AUX
ftr-1851	2746	30	"	"	PUNCT
ftr-1851	2746	31	yes	yes	INTJ
ftr-1851	2746	32	"	"	PUNCT
ftr-1851	2746	33	]	]	X
ftr-1851	2746	34	;	;	PUNCT
ftr-1851	2746	35	(	(	PUNCT
ftr-1851	2746	36	3	3	X
ftr-1851	2746	37	)	)	PUNCT
ftr-1851	2746	38	whether	whether	SCONJ
ftr-1851	2746	39	the	the	DET
ftr-1851	2746	40	irs	irs	PROPN
ftr-1851	2746	41	could	could	AUX
ftr-1851	2746	42	determine	determine	VERB
ftr-1851	2746	43	that	that	SCONJ
ftr-1851	2746	44	clients	client	NOUN
ftr-1851	2746	45	participated	participate	VERB
ftr-1851	2746	46	in	in	ADP
ftr-1851	2746	47	the	the	DET
ftr-1851	2746	48	transactions	transaction	NOUN
ftr-1851	2746	49	without	without	ADP
ftr-1851	2746	50	obtaining	obtain	VERB
ftr-1851	2746	51	their	their	PRON
ftr-1851	2746	52	names	name	NOUN
ftr-1851	2746	53	from	from	ADP
ftr-1851	2746	54	bdo	bdo	NOUN
ftr-1851	2746	55	[	[	X
ftr-1851	2746	56	must	must	AUX
ftr-1851	2746	57	be	be	AUX
ftr-1851	2746	58	"	"	PUNCT
ftr-1851	2746	59	no	no	INTJ
ftr-1851	2746	60	'	'	X
ftr-1851	2746	61	]	]	X
ftr-1851	2746	62	;	;	PUNCT
ftr-1851	2746	63	and	and	CCONJ
ftr-1851	2746	64	(	(	PUNCT
ftr-1851	2746	65	4	4	X
ftr-1851	2746	66	)	)	PUNCT
ftr-1851	2746	67	whether	whether	SCONJ
ftr-1851	2746	68	the	the	DET
ftr-1851	2746	69	document	document	NOUN
ftr-1851	2746	70	was	be	AUX
ftr-1851	2746	71	generated	generate	VERB
ftr-1851	2746	72	for	for	ADP
ftr-1851	2746	73	the	the	DET
ftr-1851	2746	74	purpose	purpose	NOUN
ftr-1851	2746	75	of	of	ADP
ftr-1851	2746	76	preparing	prepare	VERB
ftr-1851	2746	77	tax	tax	NOUN
ftr-1851	2746	78	returns	return	NOUN
ftr-1851	2746	79	[	[	X
ftr-1851	2746	80	must	must	AUX
ftr-1851	2746	81	be	be	AUX
ftr-1851	2746	82	"	"	PUNCT
ftr-1851	2746	83	no	no	INTJ
ftr-1851	2746	84	"	"	PUNCT
ftr-1851	2746	85	]	]	PUNCT
ftr-1851	2746	86	.	.	PUNCT
ftr-1851	2747	1	findings	finding	NOUN
ftr-1851	2747	2	for	for	ADP
ftr-1851	2747	3	each	each	PRON
ftr-1851	2747	4	in	in	ADP
ftr-1851	2747	5	camera	camera	NOUN
ftr-1851	2747	6	document	document	NOUN
ftr-1851	2747	7	followed	follow	VERB
ftr-1851	2747	8	.	.	PUNCT
ftr-1851	2748	1	b.	b.	PROPN
ftr-1851	2748	2	affirmed	affirm	VERB
ftr-1851	2748	3	.	.	PUNCT
ftr-1851	2749	1	seventh	seventh	ADJ
ftr-1851	2749	2	circuit	circuit	PROPN
ftr-1851	2749	3	say	say	VERB
ftr-1851	2749	4	tax	tax	NOUN
ftr-1851	2749	5	shelter	shelter	NOUN
ftr-1851	2749	6	disclosure	disclosure	NOUN
ftr-1851	2749	7	rules	rule	NOUN
ftr-1851	2749	8	virtually	virtually	ADV
ftr-1851	2749	9	preclude	preclude	VERB
ftr-1851	2749	10	assertions	assertion	NOUN
ftr-1851	2749	11	of	of	ADP
ftr-1851	2749	12	identity	identity	NOUN
ftr-1851	2749	13	privilege	privilege	NOUN
ftr-1851	2749	14	by	by	ADP
ftr-1851	2749	15	tax	tax	NOUN
ftr-1851	2749	16	shelter	shelter	NOUN
ftr-1851	2749	17	investors	investor	NOUN
ftr-1851	2749	18	.	.	PUNCT
ftr-1851	2750	1	united	united	PROPN
ftr-1851	2750	2	states	states	PROPN
ftr-1851	2750	3	v.	v.	ADP
ftr-1851	2750	4	bdo	bdo	PROPN
ftr-1851	2750	5	seidman	seidman	PROPN
ftr-1851	2750	6	.	.	PUNCT
ftr-1851	2751	1	337	337	NUM
ftr-1851	2751	2	f.3d	f.3d	NUM
ftr-1851	2751	3	802,92	802,92	PROPN
ftr-1851	2751	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2752	1	2003	2003	NUM
ftr-1851	2752	2	-	-	SYM
ftr-1851	2752	3	5443,2003	5443,2003	NUM
ftr-1851	2752	4	-	-	PUNCT
ftr-1851	2752	5	2	2	NUM
ftr-1851	2752	6	u.	u.	PROPN
ftr-1851	2752	7	s.t	s.t	PROPN
ftr-1851	2752	8	.	.	PROPN
ftr-1851	2752	9	c.	c.	PROPN
ftr-1851	2752	10	50,582	50,582	NUM
ftr-1851	2752	11	(	(	PUNCT
ftr-1851	2752	12	7th	7th	ADJ
ftr-1851	2752	13	cir	cir	NOUN
ftr-1851	2752	14	.	.	PUNCT
ftr-1851	2753	1	7/23/03	7/23/03	NUM
ftr-1851	2753	2	)	)	PUNCT
ftr-1851	2753	3	.	.	PUNCT
ftr-1851	2754	1	the	the	DET
ftr-1851	2754	2	court	court	NOUN
ftr-1851	2754	3	ofappeals	ofappeal	NOUN
ftr-1851	2754	4	(	(	PUNCT
ftr-1851	2754	5	judge	judge	NOUN
ftr-1851	2754	6	ripple	ripple	ADJ
ftr-1851	2754	7	)	)	PUNCT
ftr-1851	2754	8	affirmed	affirm	VERB
ftr-1851	2754	9	19	19	NUM
ftr-1851	2754	10	.	.	PUNCT
ftr-1851	2755	1	as	as	ADP
ftr-1851	2755	2	of	of	ADP
ftr-1851	2755	3	february	february	PROPN
ftr-1851	2755	4	22	22	NUM
ftr-1851	2755	5	,	,	PUNCT
ftr-1851	2755	6	2004	2004	NUM
ftr-1851	2755	7	.	.	PUNCT
ftr-1851	2756	1	[	[	X
ftr-1851	2756	2	vol6	vol6	NOUN
ftr-1851	2756	3	:	:	PUNCT
ftr-1851	2756	4	si	si	PROPN
ftr-1851	2756	5	recent	recent	ADJ
ftr-1851	2756	6	developments	development	NOUN
ftr-1851	2756	7	in	in	ADP
ftr-1851	2756	8	federal	federal	ADJ
ftr-1851	2756	9	income	income	NOUN
ftr-1851	2756	10	taxation	taxation	NOUN
ftr-1851	2756	11	the	the	DET
ftr-1851	2756	12	district	district	NOUN
ftr-1851	2756	13	court	court	NOUN
ftr-1851	2756	14	's	's	PART
ftr-1851	2756	15	determination	determination	NOUN
ftr-1851	2756	16	that	that	SCONJ
ftr-1851	2756	17	the	the	DET
ftr-1851	2756	18	investors	investor	NOUN
ftr-1851	2756	19	failed	fail	VERB
ftr-1851	2756	20	to	to	PART
ftr-1851	2756	21	establish	establish	VERB
ftr-1851	2756	22	that	that	SCONJ
ftr-1851	2756	23	a	a	DET
ftr-1851	2756	24	confidential	confidential	ADJ
ftr-1851	2756	25	communication	communication	NOUN
ftr-1851	2756	26	would	would	AUX
ftr-1851	2756	27	be	be	AUX
ftr-1851	2756	28	disclosed	disclose	VERB
ftr-1851	2756	29	if	if	SCONJ
ftr-1851	2756	30	their	their	PRON
ftr-1851	2756	31	identities	identity	NOUN
ftr-1851	2756	32	were	be	AUX
ftr-1851	2756	33	revealed	reveal	VERB
ftr-1851	2756	34	.	.	PUNCT
ftr-1851	2757	1	disclosure	disclosure	NOUN
ftr-1851	2757	2	of	of	ADP
ftr-1851	2757	3	their	their	PRON
ftr-1851	2757	4	identities	identity	NOUN
ftr-1851	2757	5	would	would	AUX
ftr-1851	2757	6	disclose	disclose	VERB
ftr-1851	2757	7	to	to	ADP
ftr-1851	2757	8	the	the	DET
ftr-1851	2757	9	irs	irs	PROPN
ftr-1851	2757	10	only	only	ADV
ftr-1851	2757	11	that	that	SCONJ
ftr-1851	2757	12	they	they	PRON
ftr-1851	2757	13	had	have	AUX
ftr-1851	2757	14	participated	participate	VERB
ftr-1851	2757	15	in	in	ADP
ftr-1851	2757	16	one	one	NUM
ftr-1851	2757	17	of	of	ADP
ftr-1851	2757	18	the	the	DET
ftr-1851	2757	19	tax	tax	NOUN
ftr-1851	2757	20	shelters	shelter	NOUN
ftr-1851	2757	21	described	describe	VERB
ftr-1851	2757	22	in	in	ADP
ftr-1851	2757	23	the	the	DET
ftr-1851	2757	24	summonses	summons	NOUN
ftr-1851	2757	25	,	,	PUNCT
ftr-1851	2757	26	but	but	CCONJ
ftr-1851	2757	27	no	no	DET
ftr-1851	2757	28	confidential	confidential	ADJ
ftr-1851	2757	29	communication	communication	NOUN
ftr-1851	2757	30	could	could	AUX
ftr-1851	2757	31	be	be	AUX
ftr-1851	2757	32	inferred	infer	VERB
ftr-1851	2757	33	from	from	ADP
ftr-1851	2757	34	that	that	DET
ftr-1851	2757	35	information	information	NOUN
ftr-1851	2757	36	alone	alone	ADV
ftr-1851	2757	37	.	.	PUNCT
ftr-1851	2758	1	the	the	DET
ftr-1851	2758	2	court	court	NOUN
ftr-1851	2758	3	distinguished	distinguish	VERB
ftr-1851	2758	4	in	in	ADP
ftr-1851	2758	5	re	re	ADJ
ftr-1851	2758	6	grand	grand	ADJ
ftr-1851	2758	7	jury	jury	NOUN
ftr-1851	2758	8	proceeding	proceeding	NOUN
ftr-1851	2758	9	(	(	PUNCT
ftr-1851	2758	10	cherney	cherney	NOUN
ftr-1851	2758	11	)	)	PUNCT
ftr-1851	2758	12	,	,	PUNCT
ftr-1851	2758	13	898	898	NUM
ftr-1851	2758	14	f.2d	f.2d	ADP
ftr-1851	2758	15	565	565	NUM
ftr-1851	2758	16	(	(	PUNCT
ftr-1851	2758	17	7th	7th	ADJ
ftr-1851	2758	18	cir	cir	NOUN
ftr-1851	2758	19	.	.	PUNCT
ftr-1851	2758	20	1990	1990	NUM
ftr-1851	2758	21	)	)	PUNCT
ftr-1851	2758	22	;	;	PUNCT
ftr-1851	2758	23	tillotson	tillotson	PROPN
ftr-1851	2758	24	v.	v.	PROPN
ftr-1851	2758	25	boughner	boughner	NOUN
ftr-1851	2758	26	,	,	PUNCT
ftr-1851	2758	27	350	350	NUM
ftr-1851	2758	28	f.2d	f.2d	ADP
ftr-1851	2758	29	663	663	NUM
ftr-1851	2758	30	(	(	PUNCT
ftr-1851	2758	31	7th	7th	ADJ
ftr-1851	2758	32	cir	cir	NOUN
ftr-1851	2758	33	.	.	PUNCT
ftr-1851	2758	34	1965	1965	NUM
ftr-1851	2758	35	)	)	PUNCT
ftr-1851	2758	36	,	,	PUNCT
ftr-1851	2758	37	as	as	ADP
ftr-1851	2758	38	cases	case	NOUN
ftr-1851	2758	39	in	in	ADP
ftr-1851	2758	40	which	which	PRON
ftr-1851	2758	41	"	"	PUNCT
ftr-1851	2758	42	the	the	DET
ftr-1851	2758	43	government	government	NOUN
ftr-1851	2758	44	already	already	ADV
ftr-1851	2758	45	knew	know	VERB
ftr-1851	2758	46	much	much	ADJ
ftr-1851	2758	47	about	about	ADP
ftr-1851	2758	48	the	the	DET
ftr-1851	2758	49	substance	substance	NOUN
ftr-1851	2758	50	of	of	ADP
ftr-1851	2758	51	the	the	DET
ftr-1851	2758	52	communications	communication	NOUN
ftr-1851	2758	53	between	between	ADP
ftr-1851	2758	54	the	the	DET
ftr-1851	2758	55	attorney	attorney	NOUN
ftr-1851	2758	56	and	and	CCONJ
ftr-1851	2758	57	his	his	PRON
ftr-1851	2758	58	unidentified	unidentified	ADJ
ftr-1851	2758	59	client	client	NOUN
ftr-1851	2758	60	,	,	PUNCT
ftr-1851	2758	61	"	"	PUNCT
ftr-1851	2758	62	from	from	ADP
ftr-1851	2758	63	this	this	DET
ftr-1851	2758	64	case	case	NOUN
ftr-1851	2758	65	,	,	PUNCT
ftr-1851	2758	66	where	where	SCONJ
ftr-1851	2758	67	"	"	PUNCT
ftr-1851	2758	68	the	the	DET
ftr-1851	2758	69	irs	irs	PROPN
ftr-1851	2758	70	knows	know	VERB
ftr-1851	2758	71	relatively	relatively	ADV
ftr-1851	2758	72	little	little	ADJ
ftr-1851	2758	73	about	about	ADP
ftr-1851	2758	74	the	the	DET
ftr-1851	2758	75	interactions	interaction	NOUN
ftr-1851	2758	76	between	between	ADP
ftr-1851	2758	77	bdo	bdo	NOUN
ftr-1851	2758	78	and	and	CCONJ
ftr-1851	2758	79	the	the	DET
ftr-1851	2758	80	[	[	X
ftr-1851	2758	81	the	the	DET
ftr-1851	2758	82	investors	investor	NOUN
ftr-1851	2758	83	]	]	PUNCT
ftr-1851	2758	84	,	,	PUNCT
ftr-1851	2758	85	the	the	DET
ftr-1851	2758	86	nature	nature	NOUN
ftr-1851	2758	87	of	of	ADP
ftr-1851	2758	88	their	their	PRON
ftr-1851	2758	89	relationship	relationship	NOUN
ftr-1851	2758	90	,	,	PUNCT
ftr-1851	2758	91	or	or	CCONJ
ftr-1851	2758	92	the	the	DET
ftr-1851	2758	93	substance	substance	NOUN
ftr-1851	2758	94	of	of	ADP
ftr-1851	2758	95	their	their	PRON
ftr-1851	2758	96	conversations	conversation	NOUN
ftr-1851	2758	97	.	.	PUNCT
ftr-1851	2758	98	"	"	PUNCT
ftr-1851	2759	1	furthermore	furthermore	ADV
ftr-1851	2759	2	,	,	PUNCT
ftr-1851	2759	3	none	none	NOUN
ftr-1851	2759	4	of	of	ADP
ftr-1851	2759	5	the	the	DET
ftr-1851	2759	6	summonsed	summonsed	ADJ
ftr-1851	2759	7	documents	document	NOUN
ftr-1851	2759	8	were	be	AUX
ftr-1851	2759	9	subject	subject	ADJ
ftr-1851	2759	10	to	to	ADP
ftr-1851	2759	11	any	any	DET
ftr-1851	2759	12	other	other	ADJ
ftr-1851	2759	13	independent	independent	ADJ
ftr-1851	2759	14	claim	claim	NOUN
ftr-1851	2759	15	of	of	ADP
ftr-1851	2759	16	privilege	privilege	NOUN
ftr-1851	2759	17	beyond	beyond	ADP
ftr-1851	2759	18	identity	identity	NOUN
ftr-1851	2759	19	.	.	PUNCT
ftr-1851	2760	1	then	then	ADV
ftr-1851	2760	2	,	,	PUNCT
ftr-1851	2760	3	in	in	ADP
ftr-1851	2760	4	sweeping	sweeping	ADJ
ftr-1851	2760	5	language	language	NOUN
ftr-1851	2760	6	,	,	PUNCT
ftr-1851	2760	7	the	the	DET
ftr-1851	2760	8	court	court	NOUN
ftr-1851	2760	9	concluded	conclude	VERB
ftr-1851	2760	10	that	that	SCONJ
ftr-1851	2760	11	the	the	DET
ftr-1851	2760	12	tax	tax	NOUN
ftr-1851	2760	13	shelter	shelter	NOUN
ftr-1851	2760	14	disclosure	disclosure	NOUN
ftr-1851	2760	15	rules	rule	NOUN
ftr-1851	2760	16	virtually	virtually	ADV
ftr-1851	2760	17	preclude	preclude	VERB
ftr-1851	2760	18	assertions	assertion	NOUN
ftr-1851	2760	19	of	of	ADP
ftr-1851	2760	20	identity	identity	NOUN
ftr-1851	2760	21	privilege	privilege	NOUN
ftr-1851	2760	22	by	by	ADP
ftr-1851	2760	23	tax	tax	NOUN
ftr-1851	2760	24	shelter	shelter	NOUN
ftr-1851	2760	25	investors	investor	NOUN
ftr-1851	2760	26	.	.	PUNCT
ftr-1851	2761	1	more	more	ADV
ftr-1851	2761	2	fundamentally	fundamentally	ADV
ftr-1851	2761	3	,	,	PUNCT
ftr-1851	2761	4	the	the	DET
ftr-1851	2761	5	does	doe	NOUN
ftr-1851	2761	6	'	'	PART
ftr-1851	2761	7	participation	participation	NOUN
ftr-1851	2761	8	in	in	ADP
ftr-1851	2761	9	potentially	potentially	ADV
ftr-1851	2761	10	abusive	abusive	ADJ
ftr-1851	2761	11	tax	tax	NOUN
ftr-1851	2761	12	shelters	shelter	NOUN
ftr-1851	2761	13	is	be	AUX
ftr-1851	2761	14	information	information	NOUN
ftr-1851	2761	15	ordinarily	ordinarily	ADV
ftr-1851	2761	16	subject	subject	ADJ
ftr-1851	2761	17	to	to	ADP
ftr-1851	2761	18	full	full	ADJ
ftr-1851	2761	19	disclosure	disclosure	NOUN
ftr-1851	2761	20	under	under	ADP
ftr-1851	2761	21	the	the	DET
ftr-1851	2761	22	federal	federal	ADJ
ftr-1851	2761	23	tax	tax	NOUN
ftr-1851	2761	24	law	law	NOUN
ftr-1851	2761	25	....	....	PUNCT
ftr-1851	2762	1	congress	congress	PROPN
ftr-1851	2762	2	has	have	AUX
ftr-1851	2762	3	determined	determine	VERB
ftr-1851	2762	4	that	that	SCONJ
ftr-1851	2762	5	tax	tax	NOUN
ftr-1851	2762	6	shelters	shelter	NOUN
ftr-1851	2762	7	are	be	AUX
ftr-1851	2762	8	subject	subject	ADJ
ftr-1851	2762	9	to	to	ADP
ftr-1851	2762	10	special	special	ADJ
ftr-1851	2762	11	scrutiny	scrutiny	NOUN
ftr-1851	2762	12	,	,	PUNCT
ftr-1851	2762	13	and	and	CCONJ
ftr-1851	2762	14	anyone	anyone	PRON
ftr-1851	2762	15	who	who	PRON
ftr-1851	2762	16	organizes	organize	VERB
ftr-1851	2762	17	or	or	CCONJ
ftr-1851	2762	18	sells	sell	VERB
ftr-1851	2762	19	an	an	DET
ftr-1851	2762	20	interest	interest	NOUN
ftr-1851	2762	21	in	in	ADP
ftr-1851	2762	22	tax	tax	NOUN
ftr-1851	2762	23	shelters	shelter	NOUN
ftr-1851	2762	24	is	be	AUX
ftr-1851	2762	25	required	require	VERB
ftr-1851	2762	26	,	,	PUNCT
ftr-1851	2762	27	pursuant	pursuant	ADJ
ftr-1851	2762	28	to	to	ADP
ftr-1851	2762	29	i.r.c	i.r.c	NOUN
ftr-1851	2762	30	.	.	PUNCT
ftr-1851	2763	1	§	§	PROPN
ftr-1851	2763	2	6112	6112	NUM
ftr-1851	2763	3	,	,	PUNCT
ftr-1851	2763	4	to	to	PART
ftr-1851	2763	5	maintain	maintain	VERB
ftr-1851	2763	6	a	a	DET
ftr-1851	2763	7	list	list	NOUN
ftr-1851	2763	8	identifying	identify	VERB
ftr-1851	2763	9	each	each	DET
ftr-1851	2763	10	person	person	NOUN
ftr-1851	2763	11	to	to	PART
ftr-1851	2763	12	whom	whom	PRON
ftr-1851	2763	13	such	such	DET
ftr-1851	2763	14	an	an	DET
ftr-1851	2763	15	interest	interest	NOUN
ftr-1851	2763	16	was	be	AUX
ftr-1851	2763	17	sold	sell	VERB
ftr-1851	2763	18	.	.	PUNCT
ftr-1851	2764	1	this	this	DET
ftr-1851	2764	2	list	list	NOUN
ftr-1851	2764	3	-	-	PUNCT
ftr-1851	2764	4	keeping	keep	VERB
ftr-1851	2764	5	provision	provision	NOUN
ftr-1851	2764	6	precludes	preclude	VERB
ftr-1851	2764	7	the	the	DET
ftr-1851	2764	8	does	doe	NOUN
ftr-1851	2764	9	from	from	ADP
ftr-1851	2764	10	establishing	establish	VERB
ftr-1851	2764	11	an	an	DET
ftr-1851	2764	12	expectation	expectation	NOUN
ftr-1851	2764	13	of	of	ADP
ftr-1851	2764	14	confidentiality	confidentiality	NOUN
ftr-1851	2764	15	in	in	ADP
ftr-1851	2764	16	their	their	PRON
ftr-1851	2764	17	communications	communication	NOUN
ftr-1851	2764	18	with	with	ADP
ftr-1851	2764	19	bdo	bdo	NOUN
ftr-1851	2764	20	,	,	PUNCT
ftr-1851	2764	21	an	an	DET
ftr-1851	2764	22	essential	essential	ADJ
ftr-1851	2764	23	element	element	NOUN
ftr-1851	2764	24	of	of	ADP
ftr-1851	2764	25	the	the	DET
ftr-1851	2764	26	attorney	attorney	NOUN
ftr-1851	2764	27	-	-	PUNCT
ftr-1851	2764	28	client	client	NOUN
ftr-1851	2764	29	privilege	privilege	NOUN
ftr-1851	2764	30	and	and	CCONJ
ftr-1851	2764	31	,	,	PUNCT
ftr-1851	2764	32	by	by	ADP
ftr-1851	2764	33	extension	extension	NOUN
ftr-1851	2764	34	,	,	PUNCT
ftr-1851	2764	35	the	the	DET
ftr-1851	2764	36	§	§	PROPN
ftr-1851	2764	37	7525	7525	NUM
ftr-1851	2764	38	privilege	privilege	NOUN
ftr-1851	2764	39	....	....	PUNCT
ftr-1851	2765	1	at	at	ADP
ftr-1851	2765	2	the	the	DET
ftr-1851	2765	3	time	time	NOUN
ftr-1851	2765	4	that	that	PRON
ftr-1851	2765	5	the	the	PRON
ftr-1851	2765	6	does	do	AUX
ftr-1851	2765	7	communicated	communicate	VERB
ftr-1851	2765	8	their	their	PRON
ftr-1851	2765	9	interest	interest	NOUN
ftr-1851	2765	10	in	in	ADP
ftr-1851	2765	11	participating	participate	VERB
ftr-1851	2765	12	in	in	ADP
ftr-1851	2765	13	tax	tax	NOUN
ftr-1851	2765	14	shelters	shelter	NOUN
ftr-1851	2765	15	that	that	PRON
ftr-1851	2765	16	bdo	bdo	VERB
ftr-1851	2765	17	organized	organize	VERB
ftr-1851	2765	18	or	or	CCONJ
ftr-1851	2765	19	sold	sell	VERB
ftr-1851	2765	20	,	,	PUNCT
ftr-1851	2765	21	the	the	DET
ftr-1851	2765	22	does	do	AUX
ftr-1851	2765	23	should	should	AUX
ftr-1851	2765	24	have	have	AUX
ftr-1851	2765	25	known	know	VERB
ftr-1851	2765	26	that	that	SCONJ
ftr-1851	2765	27	bdo	bdo	NOUN
ftr-1851	2765	28	was	be	AUX
ftr-1851	2765	29	obligated	obligate	VERB
ftr-1851	2765	30	to	to	PART
ftr-1851	2765	31	disclose	disclose	VERB
ftr-1851	2765	32	the	the	DET
ftr-1851	2765	33	identity	identity	NOUN
ftr-1851	2765	34	of	of	ADP
ftr-1851	2765	35	clients	client	NOUN
ftr-1851	2765	36	engaging	engage	VERB
ftr-1851	2765	37	in	in	ADP
ftr-1851	2765	38	such	such	ADJ
ftr-1851	2765	39	financial	financial	ADJ
ftr-1851	2765	40	transactions	transaction	NOUN
ftr-1851	2765	41	.	.	PUNCT
ftr-1851	2766	1	because	because	SCONJ
ftr-1851	2766	2	the	the	DET
ftr-1851	2766	3	does	do	AUX
ftr-1851	2766	4	can	can	AUX
ftr-1851	2766	5	not	not	PART
ftr-1851	2766	6	credibly	credibly	ADV
ftr-1851	2766	7	argue	argue	VERB
ftr-1851	2766	8	that	that	SCONJ
ftr-1851	2766	9	they	they	PRON
ftr-1851	2766	10	expected	expect	VERB
ftr-1851	2766	11	that	that	SCONJ
ftr-1851	2766	12	their	their	PRON
ftr-1851	2766	13	participation	participation	NOUN
ftr-1851	2766	14	in	in	ADP
ftr-1851	2766	15	such	such	ADJ
ftr-1851	2766	16	transactions	transaction	NOUN
ftr-1851	2766	17	would	would	AUX
ftr-1851	2766	18	not	not	PART
ftr-1851	2766	19	be	be	AUX
ftr-1851	2766	20	disclosed	disclose	VERB
ftr-1851	2766	21	,	,	PUNCT
ftr-1851	2766	22	they	they	PRON
ftr-1851	2766	23	can	can	AUX
ftr-1851	2766	24	not	not	PART
ftr-1851	2766	25	now	now	ADV
ftr-1851	2766	26	establish	establish	VERB
ftr-1851	2766	27	that	that	SCONJ
ftr-1851	2766	28	the	the	DET
ftr-1851	2766	29	documents	document	NOUN
ftr-1851	2766	30	responsive	responsive	ADJ
ftr-1851	2766	31	to	to	ADP
ftr-1851	2766	32	the	the	DET
ftr-1851	2766	33	summonses	summons	NOUN
ftr-1851	2766	34	,	,	PUNCT
ftr-1851	2766	35	which	which	PRON
ftr-1851	2766	36	do	do	AUX
ftr-1851	2766	37	not	not	PART
ftr-1851	2766	38	contain	contain	VERB
ftr-1851	2766	39	any	any	DET
ftr-1851	2766	40	tax	tax	NOUN
ftr-1851	2766	41	advice	advice	NOUN
ftr-1851	2766	42	,	,	PUNCT
ftr-1851	2766	43	reveal	reveal	VERB
ftr-1851	2766	44	a	a	DET
ftr-1851	2766	45	confidential	confidential	ADJ
ftr-1851	2766	46	communication	communication	NOUN
ftr-1851	2766	47	....	....	PUNCT
ftr-1851	2767	1	bdo	bdo	PROPN
ftr-1851	2767	2	's	's	PART
ftr-1851	2767	3	affirmative	affirmative	ADJ
ftr-1851	2767	4	duty	duty	NOUN
ftr-1851	2767	5	to	to	PART
ftr-1851	2767	6	disclose	disclose	VERB
ftr-1851	2767	7	its	its	PRON
ftr-1851	2767	8	clients	client	NOUN
ftr-1851	2767	9	'	'	PART
ftr-1851	2767	10	participation	participation	NOUN
ftr-1851	2767	11	in	in	ADP
ftr-1851	2767	12	potentially	potentially	ADV
ftr-1851	2767	13	abusive	abusive	ADJ
ftr-1851	2767	14	tax	tax	NOUN
ftr-1851	2767	15	shelters	shelter	NOUN
ftr-1851	2767	16	renders	render	VERB
ftr-1851	2767	17	the	the	DET
ftr-1851	2767	18	does	doe	NOUN
ftr-1851	2767	19	'	'	PART
ftr-1851	2767	20	situation	situation	NOUN
ftr-1851	2767	21	easily	easily	ADV
ftr-1851	2767	22	distinguishable	distinguishable	ADJ
ftr-1851	2767	23	from	from	ADP
ftr-1851	2767	24	the	the	DET
ftr-1851	2767	25	limited	limited	ADJ
ftr-1851	2767	26	circumstances	circumstance	NOUN
ftr-1851	2767	27	in	in	ADP
ftr-1851	2767	28	which	which	PRON
ftr-1851	2767	29	we	we	PRON
ftr-1851	2767	30	have	have	AUX
ftr-1851	2767	31	determined	determine	VERB
ftr-1851	2767	32	that	that	SCONJ
ftr-1851	2767	33	a	a	DET
ftr-1851	2767	34	client	client	NOUN
ftr-1851	2767	35	's	's	PART
ftr-1851	2767	36	identity	identity	NOUN
ftr-1851	2767	37	was	be	AUX
ftr-1851	2767	38	information	information	NOUN
ftr-1851	2767	39	subject	subject	ADJ
ftr-1851	2767	40	to	to	ADP
ftr-1851	2767	41	the	the	DET
ftr-1851	2767	42	attorney	attorney	NOUN
ftr-1851	2767	43	-	-	PUNCT
ftr-1851	2767	44	client	client	NOUN
ftr-1851	2767	45	privilege	privilege	NOUN
ftr-1851	2767	46	....	....	PUNCT
ftr-1851	2768	1	c.	c.	NOUN
ftr-1851	2768	2	you	you	PRON
ftr-1851	2768	3	do	do	AUX
ftr-1851	2768	4	n't	not	PART
ftr-1851	2768	5	have	have	VERB
ftr-1851	2768	6	to	to	PART
ftr-1851	2768	7	be	be	AUX
ftr-1851	2768	8	a	a	DET
ftr-1851	2768	9	criminal	criminal	NOUN
ftr-1851	2768	10	to	to	PART
ftr-1851	2768	11	claim	claim	VERB
ftr-1851	2768	12	identity	identity	NOUN
ftr-1851	2768	13	privilege	privilege	NOUN
ftr-1851	2768	14	in	in	ADP
ftr-1851	2768	15	chicago	chicago	PROPN
ftr-1851	2768	16	.	.	PUNCT
ftr-1851	2769	1	united	united	PROPN
ftr-1851	2769	2	states	states	PROPN
ftr-1851	2769	3	v.	v.	PROPN
ftr-1851	2769	4	arthur	arthur	PROPN
ftr-1851	2769	5	andersen	andersen	PROPN
ftr-1851	2769	6	.	.	PROPN
ftr-1851	2769	7	llp	llp	PROPN
ftr-1851	2769	8	,	,	PUNCT
ftr-1851	2769	9	273	273	NUM
ftr-1851	2769	10	f.supp.2d	f.supp.2d	ADJ
ftr-1851	2769	11	955	955	NUM
ftr-1851	2769	12	,	,	PUNCT
ftr-1851	2769	13	92	92	NUM
ftr-1851	2769	14	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2769	15	2003	2003	NUM
ftr-1851	2769	16	-	-	SYM
ftr-1851	2769	17	5207	5207	NUM
ftr-1851	2769	18	,	,	PUNCT
ftr-1851	2769	19	2003	2003	NUM
ftr-1851	2769	20	-	-	SYM
ftr-1851	2769	21	2	2	NUM
ftr-1851	2769	22	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2769	23	.	.	PROPN
ftr-1851	2770	1	50553	50553	NUM
ftr-1851	2770	2	(	(	PUNCT
ftr-1851	2770	3	n.d	n.d	PROPN
ftr-1851	2770	4	.	.	PROPN
ftr-1851	2770	5	ill	ill	PROPN
ftr-1851	2770	6	.	.	PUNCT
ftr-1851	2771	1	7/2/03	7/2/03	NUM
ftr-1851	2771	2	)	)	PUNCT
ftr-1851	2771	3	.	.	PUNCT
ftr-1851	2772	1	investors	investor	NOUN
ftr-1851	2772	2	in	in	ADP
ftr-1851	2772	3	tax	tax	NOUN
ftr-1851	2772	4	shelters	shelter	NOUN
ftr-1851	2772	5	promoted	promote	VERB
ftr-1851	2772	6	by	by	ADP
ftr-1851	2772	7	arthur	arthur	PROPN
ftr-1851	2772	8	andersen	andersen	PROPN
ftr-1851	2772	9	successfully	successfully	ADV
ftr-1851	2772	10	intervened	intervene	VERB
ftr-1851	2772	11	anonymously	anonymously	ADV
ftr-1851	2772	12	and	and	CCONJ
ftr-1851	2772	13	asserted	assert	VERB
ftr-1851	2772	14	identity	identity	NOUN
ftr-1851	2772	15	privilege	privilege	NOUN
ftr-1851	2772	16	under	under	ADP
ftr-1851	2772	17	§	§	PROPN
ftr-1851	2772	18	7525	7525	NUM
ftr-1851	2772	19	when	when	SCONJ
ftr-1851	2772	20	the	the	DET
ftr-1851	2772	21	irs	irs	PROPN
ftr-1851	2772	22	sought	seek	VERB
ftr-1851	2772	23	to	to	PART
ftr-1851	2772	24	enforce	enforce	VERB
ftr-1851	2772	25	an	an	DET
ftr-1851	2772	26	administrative	administrative	ADJ
ftr-1851	2772	27	summons	summon	NOUN
ftr-1851	2772	28	to	to	PART
ftr-1851	2772	29	obtain	obtain	VERB
ftr-1851	2772	30	the	the	DET
ftr-1851	2772	31	lists	list	NOUN
ftr-1851	2772	32	of	of	ADP
ftr-1851	2772	33	investors	investor	NOUN
ftr-1851	2772	34	.	.	PUNCT
ftr-1851	2773	1	the	the	DET
ftr-1851	2773	2	court	court	NOUN
ftr-1851	2773	3	(	(	PUNCT
ftr-1851	2773	4	judge	judge	NOUN
ftr-1851	2773	5	castillio	castillio	PROPN
ftr-1851	2773	6	)	)	PUNCT
ftr-1851	2773	7	rejected	reject	VERB
ftr-1851	2773	8	the	the	DET
ftr-1851	2773	9	government	government	NOUN
ftr-1851	2773	10	's	's	PART
ftr-1851	2773	11	argument	argument	NOUN
ftr-1851	2774	1	[	[	X
ftr-1851	2774	2	based	base	VERB
ftr-1851	2774	3	on	on	ADP
ftr-1851	2774	4	in	in	ADP
ftr-1851	2774	5	re	re	PROPN
ftr-1851	2774	6	grand	grand	ADJ
ftr-1851	2774	7	jury	jury	NOUN
ftr-1851	2774	8	proceeding	proceed	VERB
ftr-1851	2774	9	2004	2004	NUM
ftr-1851	2774	10	]	]	PUNCT
ftr-1851	2774	11	florida	florida	PROPN
ftr-1851	2774	12	tax	tax	PROPN
ftr-1851	2774	13	review	review	PROPN
ftr-1851	2774	14	(	(	PUNCT
ftr-1851	2774	15	cherney	cherney	NOUN
ftr-1851	2774	16	)	)	PUNCT
ftr-1851	2774	17	,	,	PUNCT
ftr-1851	2774	18	898	898	NUM
ftr-1851	2774	19	f.2d	f.2d	ADP
ftr-1851	2774	20	565	565	NUM
ftr-1851	2774	21	(	(	PUNCT
ftr-1851	2774	22	7th	7th	ADJ
ftr-1851	2774	23	cir.1990	cir.1990	NOUN
ftr-1851	2774	24	)	)	PUNCT
ftr-1851	2774	25	;	;	PUNCT
ftr-1851	2774	26	tillotson	tillotson	PROPN
ftr-1851	2774	27	v.	v.	PROPN
ftr-1851	2774	28	boughner	boughner	NOUN
ftr-1851	2774	29	,	,	PUNCT
ftr-1851	2774	30	350	350	NUM
ftr-1851	2774	31	f.2d	f.2d	ADP
ftr-1851	2774	32	663	663	NUM
ftr-1851	2774	33	(	(	PUNCT
ftr-1851	2774	34	7th	7th	ADJ
ftr-1851	2774	35	cir	cir	NOUN
ftr-1851	2774	36	.	.	PUNCT
ftr-1851	2774	37	1965	1965	NUM
ftr-1851	2774	38	)	)	PUNCT
ftr-1851	2774	39	]	]	PUNCT
ftr-1851	2774	40	that	that	SCONJ
ftr-1851	2774	41	identity	identity	NOUN
ftr-1851	2774	42	privilege	privilege	NOUN
ftr-1851	2774	43	can	can	AUX
ftr-1851	2774	44	exist	exist	VERB
ftr-1851	2774	45	only	only	ADV
ftr-1851	2774	46	where	where	SCONJ
ftr-1851	2774	47	the	the	DET
ftr-1851	2774	48	client	client	NOUN
ftr-1851	2774	49	has	have	AUX
ftr-1851	2774	50	engaged	engage	VERB
ftr-1851	2774	51	in	in	ADP
ftr-1851	2774	52	past	past	ADJ
ftr-1851	2774	53	criminal	criminal	ADJ
ftr-1851	2774	54	conduct	conduct	NOUN
ftr-1851	2774	55	,	,	PUNCT
ftr-1851	2774	56	and	and	CCONJ
ftr-1851	2774	57	applied	apply	VERB
ftr-1851	2774	58	the	the	DET
ftr-1851	2774	59	four	four	NUM
ftr-1851	2774	60	part	part	NOUN
ftr-1851	2774	61	test	test	NOUN
ftr-1851	2774	62	of	of	ADP
ftr-1851	2774	63	united	united	PROPN
ftr-1851	2774	64	states	states	PROPN
ftr-1851	2774	65	v.	v.	ADP
ftr-1851	2774	66	bdo	bdo	PROPN
ftr-1851	2774	67	seidman	seidman	PROPN
ftr-1851	2774	68	,	,	PUNCT
ftr-1851	2774	69	91	91	NUM
ftr-1851	2774	70	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2774	71	2003	2003	NUM
ftr-1851	2774	72	-	-	SYM
ftr-1851	2774	73	1016	1016	NUM
ftr-1851	2774	74	,	,	PUNCT
ftr-1851	2774	75	20031	20031	NUM
ftr-1851	2774	76	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2774	77	.	.	PROPN
ftr-1851	2774	78	50,255	50,255	NUM
ftr-1851	2774	79	(	(	PUNCT
ftr-1851	2774	80	n.d	n.d	PROPN
ftr-1851	2774	81	.	.	PROPN
ftr-1851	2774	82	ill	ill	PROPN
ftr-1851	2774	83	.	.	PUNCT
ftr-1851	2774	84	2/4/03	2/4/03	NUM
ftr-1851	2774	85	)	)	PUNCT
ftr-1851	2774	86	.	.	PUNCT
ftr-1851	2775	1	(	(	PUNCT
ftr-1851	2775	2	n.d	n.d	PROPN
ftr-1851	2775	3	.	.	PROPN
ftr-1851	2775	4	ill	ill	PROPN
ftr-1851	2775	5	.	.	PROPN
ftr-1851	2775	6	2003	2003	NUM
ftr-1851	2775	7	)	)	PUNCT
ftr-1851	2776	1	[	[	X
ftr-1851	2776	2	united	united	PROPN
ftr-1851	2776	3	states	states	PROPN
ftr-1851	2776	4	v.	v.	ADP
ftr-1851	2776	5	bdo	bdo	PROPN
ftr-1851	2776	6	seidman	seidman	PROPN
ftr-1851	2776	7	,	,	PUNCT
ftr-1851	2776	8	92	92	NUM
ftr-1851	2776	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2776	10	2003	2003	NUM
ftr-1851	2776	11	-	-	SYM
ftr-1851	2776	12	5443	5443	NUM
ftr-1851	2776	13	(	(	PUNCT
ftr-1851	2776	14	7th	7th	ADJ
ftr-1851	2776	15	cir	cir	NOUN
ftr-1851	2776	16	.	.	PUNCT
ftr-1851	2777	1	7/2/03	7/2/03	NUM
ftr-1851	2777	2	)	)	PUNCT
ftr-1851	2777	3	]	]	PUNCT
ftr-1851	2777	4	.	.	PUNCT
ftr-1851	2778	1	judge	judge	PROPN
ftr-1851	2778	2	castillio	castillio	PROPN
ftr-1851	2778	3	concluded	conclude	VERB
ftr-1851	2778	4	that	that	SCONJ
ftr-1851	2778	5	"	"	PUNCT
ftr-1851	2778	6	revealing	reveal	VERB
ftr-1851	2778	7	the	the	DET
ftr-1851	2778	8	clients	client	NOUN
ftr-1851	2778	9	'	'	PART
ftr-1851	2778	10	identities	identity	NOUN
ftr-1851	2778	11	would	would	AUX
ftr-1851	2778	12	reveal	reveal	VERB
ftr-1851	2778	13	their	their	PRON
ftr-1851	2778	14	motives	motive	NOUN
ftr-1851	2778	15	for	for	ADP
ftr-1851	2778	16	seeking	seek	VERB
ftr-1851	2778	17	tax	tax	NOUN
ftr-1851	2778	18	advice	advice	NOUN
ftr-1851	2778	19	[	[	X
ftr-1851	2778	20	because	because	SCONJ
ftr-1851	2778	21	]	]	X
ftr-1851	2778	22	[	[	X
ftr-1851	2778	23	t]he	t]he	ADV
ftr-1851	2778	24	irs	irs	PROPN
ftr-1851	2778	25	is	be	AUX
ftr-1851	2778	26	seeking	seek	VERB
ftr-1851	2778	27	information	information	NOUN
ftr-1851	2778	28	,	,	PUNCT
ftr-1851	2778	29	including	include	VERB
ftr-1851	2778	30	the	the	DET
ftr-1851	2778	31	identities	identity	NOUN
ftr-1851	2778	32	...	...	PUNCT
ftr-1851	2778	33	in	in	ADP
ftr-1851	2778	34	an	an	DET
ftr-1851	2778	35	effort	effort	NOUN
ftr-1851	2778	36	to	to	PART
ftr-1851	2778	37	determine	determine	VERB
ftr-1851	2778	38	whether	whether	SCONJ
ftr-1851	2778	39	or	or	CCONJ
ftr-1851	2778	40	not	not	PART
ftr-1851	2778	41	andersen	andersen	PROPN
ftr-1851	2778	42	was	be	AUX
ftr-1851	2778	43	complying	comply	VERB
ftr-1851	2778	44	with	with	ADP
ftr-1851	2778	45	the	the	DET
ftr-1851	2778	46	irs	irs	PROPN
ftr-1851	2778	47	regulations	regulation	NOUN
ftr-1851	2778	48	governing	govern	VERB
ftr-1851	2778	49	potentially	potentially	ADV
ftr-1851	2778	50	abusive	abusive	ADJ
ftr-1851	2778	51	tax	tax	NOUN
ftr-1851	2778	52	shelters	shelter	NOUN
ftr-1851	2778	53	....	....	PUNCT
ftr-1851	2778	54	under	under	ADP
ftr-1851	2778	55	these	these	DET
ftr-1851	2778	56	circumstances	circumstance	NOUN
ftr-1851	2778	57	,	,	PUNCT
ftr-1851	2778	58	it	it	PRON
ftr-1851	2778	59	is	be	AUX
ftr-1851	2778	60	difficult	difficult	ADJ
ftr-1851	2778	61	to	to	PART
ftr-1851	2778	62	see	see	VERB
ftr-1851	2778	63	how	how	SCONJ
ftr-1851	2778	64	revealing	reveal	VERB
ftr-1851	2778	65	the	the	DET
ftr-1851	2778	66	identities	identity	NOUN
ftr-1851	2778	67	of	of	ADP
ftr-1851	2778	68	the	the	DET
ftr-1851	2778	69	poes	poe	NOUN
ftr-1851	2778	70	and	and	CCONJ
ftr-1851	2778	71	the	the	DET
ftr-1851	2778	72	does	doe	NOUN
ftr-1851	2778	73	could	could	AUX
ftr-1851	2778	74	amount	amount	VERB
ftr-1851	2778	75	to	to	ADP
ftr-1851	2778	76	anything	anything	PRON
ftr-1851	2778	77	less	less	ADJ
ftr-1851	2778	78	than	than	ADP
ftr-1851	2778	79	a	a	DET
ftr-1851	2778	80	revelation	revelation	NOUN
ftr-1851	2778	81	of	of	ADP
ftr-1851	2778	82	their	their	PRON
ftr-1851	2778	83	motivations	motivation	NOUN
ftr-1851	2778	84	in	in	ADP
ftr-1851	2778	85	seeking	seek	VERB
ftr-1851	2778	86	andersen	andersen	PROPN
ftr-1851	2778	87	's	's	PART
ftr-1851	2778	88	tax	tax	NOUN
ftr-1851	2778	89	advice	advice	NOUN
ftr-1851	2778	90	-	-	PUNCT
ftr-1851	2778	91	to	to	PART
ftr-1851	2778	92	invest	invest	VERB
ftr-1851	2778	93	in	in	ADP
ftr-1851	2778	94	potentially	potentially	ADV
ftr-1851	2778	95	abusive	abusive	ADJ
ftr-1851	2778	96	tax	tax	NOUN
ftr-1851	2778	97	shelters	shelter	NOUN
ftr-1851	2778	98	.	.	PUNCT
ftr-1851	2779	1	this	this	DET
ftr-1851	2779	2	motivation	motivation	NOUN
ftr-1851	2779	3	,	,	PUNCT
ftr-1851	2779	4	the	the	DET
ftr-1851	2779	5	"	"	PUNCT
ftr-1851	2779	6	very	very	ADV
ftr-1851	2779	7	substantive	substantive	ADJ
ftr-1851	2779	8	reason	reason	NOUN
ftr-1851	2779	9	that	that	SCONJ
ftr-1851	2779	10	the	the	DET
ftr-1851	2779	11	client	client	NOUN
ftr-1851	2779	12	sought	seek	VERB
ftr-1851	2779	13	..	..	PUNCT
ftr-1851	2779	14	,	,	PUNCT
ftr-1851	2779	15	advice	advice	NOUN
ftr-1851	2779	16	in	in	ADP
ftr-1851	2779	17	the	the	DET
ftr-1851	2779	18	first	first	ADJ
ftr-1851	2779	19	place	place	NOUN
ftr-1851	2779	20	,	,	PUNCT
ftr-1851	2779	21	"	"	PUNCT
ftr-1851	2779	22	is	be	AUX
ftr-1851	2779	23	confidential	confidential	ADJ
ftr-1851	2779	24	and	and	CCONJ
ftr-1851	2779	25	therefore	therefore	ADV
ftr-1851	2779	26	privileged	privileged	ADJ
ftr-1851	2779	27	under	under	ADP
ftr-1851	2779	28	§	§	PROPN
ftr-1851	2779	29	7525	7525	NUM
ftr-1851	2779	30	.	.	PUNCT
ftr-1851	2780	1	judge	judge	PROPN
ftr-1851	2780	2	castilio	castilio	PROPN
ftr-1851	2780	3	held	hold	VERB
ftr-1851	2780	4	further	far	ADV
ftr-1851	2780	5	that	that	PRON
ftr-1851	2780	6	reg	reg	VERB
ftr-1851	2780	7	.	.	PUNCT
ftr-1851	2781	1	§	§	PROPN
ftr-1851	2781	2	301.6112	301.6112	NUM
ftr-1851	2781	3	-	-	PUNCT
ftr-1851	2781	4	it	it	PRON
ftr-1851	2781	5	q	q	X
ftr-1851	2781	6	&	&	CCONJ
ftr-1851	2781	7	a-1	a-1	PROPN
ftr-1851	2781	8	7(b	7(b	NOUN
ftr-1851	2781	9	)	)	PUNCT
ftr-1851	2781	10	provides	provide	VERB
ftr-1851	2781	11	that	that	SCONJ
ftr-1851	2781	12	the	the	DET
ftr-1851	2781	13	§	§	PROPN
ftr-1851	2781	14	7525	7525	NUM
ftr-1851	2781	15	privilege	privilege	NOUN
ftr-1851	2781	16	trumps	trump	VERB
ftr-1851	2781	17	the	the	DET
ftr-1851	2781	18	requirements	requirement	NOUN
ftr-1851	2781	19	of	of	ADP
ftr-1851	2781	20	§	§	PROPN
ftr-1851	2781	21	6112	6112	NUM
ftr-1851	2781	22	.	.	PUNCT
ftr-1851	2782	1	finally	finally	ADV
ftr-1851	2782	2	,	,	PUNCT
ftr-1851	2782	3	he	he	PRON
ftr-1851	2782	4	rejected	reject	VERB
ftr-1851	2782	5	the	the	DET
ftr-1851	2782	6	government	government	NOUN
ftr-1851	2782	7	's	's	PART
ftr-1851	2782	8	argument	argument	NOUN
ftr-1851	2782	9	that	that	SCONJ
ftr-1851	2782	10	the	the	DET
ftr-1851	2782	11	crime	crime	NOUN
ftr-1851	2782	12	-	-	PUNCT
ftr-1851	2782	13	fraud	fraud	NOUN
ftr-1851	2782	14	exception	exception	NOUN
ftr-1851	2782	15	to	to	PART
ftr-1851	2782	16	privilege	privilege	NOUN
ftr-1851	2782	17	applied	apply	VERB
ftr-1851	2782	18	because	because	SCONJ
ftr-1851	2782	19	there	there	PRON
ftr-1851	2782	20	was	be	VERB
ftr-1851	2782	21	no	no	DET
ftr-1851	2782	22	prima	prima	NOUN
ftr-1851	2782	23	facia	facia	NOUN
ftr-1851	2782	24	showing	showing	NOUN
ftr-1851	2782	25	of	of	ADP
ftr-1851	2782	26	a	a	DET
ftr-1851	2782	27	crime	crime	NOUN
ftr-1851	2782	28	.	.	PUNCT
ftr-1851	2782	29	0	0	PUNCT
ftr-1851	2783	1	it	it	PRON
ftr-1851	2783	2	would	would	AUX
ftr-1851	2783	3	appear	appear	VERB
ftr-1851	2783	4	that	that	SCONJ
ftr-1851	2783	5	the	the	DET
ftr-1851	2783	6	seventh	seventh	ADJ
ftr-1851	2783	7	circuit	circuit	NOUN
ftr-1851	2783	8	's	's	PART
ftr-1851	2783	9	subsequent	subsequent	ADJ
ftr-1851	2783	10	opinion	opinion	NOUN
ftr-1851	2783	11	in	in	ADP
ftr-1851	2783	12	bdo	bdo	PROPN
ftr-1851	2783	13	seidman	seidman	NOUN
ftr-1851	2783	14	,	,	PUNCT
ftr-1851	2783	15	see	see	VERB
ftr-1851	2783	16	above	above	ADV
ftr-1851	2783	17	,	,	PUNCT
ftr-1851	2783	18	overrules	overrule	VERB
ftr-1851	2783	19	judge	judge	PROPN
ftr-1851	2783	20	castillio	castillio	PROPN
ftr-1851	2783	21	's	's	PART
ftr-1851	2783	22	opinion	opinion	NOUN
ftr-1851	2783	23	in	in	ADP
ftr-1851	2783	24	arthur	arthur	PROPN
ftr-1851	2783	25	andersen	andersen	PROPN
ftr-1851	2783	26	,	,	PUNCT
ftr-1851	2783	27	llp	llp	PROPN
ftr-1851	2783	28	.	.	PROPN
ftr-1851	2783	29	d.	d.	PROPN
ftr-1851	2784	1	and	and	CCONJ
ftr-1851	2784	2	indeed	indeed	ADV
ftr-1851	2784	3	it	it	PRON
ftr-1851	2784	4	does	do	VERB
ftr-1851	2784	5	!	!	PUNCT
ftr-1851	2785	1	united	united	PROPN
ftr-1851	2785	2	states	states	PROPN
ftr-1851	2785	3	v.	v.	PROPN
ftr-1851	2785	4	arthur	arthur	PROPN
ftr-1851	2785	5	andersen	andersen	PROPN
ftr-1851	2785	6	llp	llp	PROPN
ftr-1851	2785	7	,	,	PUNCT
ftr-1851	2785	8	92	92	NUM
ftr-1851	2785	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2785	10	2003	2003	NUM
ftr-1851	2785	11	-	-	SYM
ftr-1851	2785	12	5800	5800	NUM
ftr-1851	2785	13	,	,	PUNCT
ftr-1851	2785	14	2003	2003	NUM
ftr-1851	2785	15	-	-	SYM
ftr-1851	2785	16	2	2	NUM
ftr-1851	2785	17	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2785	18	.	.	PROPN
ftr-1851	2785	19	50,624	50,624	NUM
ftr-1851	2785	20	(	(	PUNCT
ftr-1851	2785	21	n.d	n.d	PROPN
ftr-1851	2785	22	.	.	PROPN
ftr-1851	2785	23	m.	m.	PROPN
ftr-1851	2785	24	8/15/03	8/15/03	NUM
ftr-1851	2785	25	)	)	PUNCT
ftr-1851	2785	26	.	.	PUNCT
ftr-1851	2786	1	judge	judge	PROPN
ftr-1851	2786	2	castillo	castillo	PROPN
ftr-1851	2786	3	characterizes	characterize	VERB
ftr-1851	2786	4	bdo	bdo	NOUN
ftr-1851	2786	5	as	as	ADP
ftr-1851	2786	6	providing	provide	VERB
ftr-1851	2786	7	that	that	SCONJ
ftr-1851	2786	8	"	"	PUNCT
ftr-1851	2786	9	it	it	PRON
ftr-1851	2786	10	appears	appear	VERB
ftr-1851	2786	11	that	that	SCONJ
ftr-1851	2786	12	the	the	DET
ftr-1851	2786	13	seventh	seventh	ADJ
ftr-1851	2786	14	circuit	circuit	NOUN
ftr-1851	2786	15	intended	intend	VERB
ftr-1851	2786	16	in	in	ADP
ftr-1851	2786	17	bdo	bdo	NOUN
ftr-1851	2786	18	to	to	PART
ftr-1851	2786	19	pronounce	pronounce	VERB
ftr-1851	2786	20	a	a	DET
ftr-1851	2786	21	generally	generally	ADV
ftr-1851	2786	22	applicable	applicable	ADJ
ftr-1851	2786	23	prohibition	prohibition	NOUN
ftr-1851	2786	24	on	on	ADP
ftr-1851	2786	25	the	the	DET
ftr-1851	2786	26	assertion	assertion	NOUN
ftr-1851	2786	27	of	of	ADP
ftr-1851	2786	28	the	the	DET
ftr-1851	2786	29	identity	identity	NOUN
ftr-1851	2786	30	privilege	privilege	NOUN
ftr-1851	2786	31	in	in	ADP
ftr-1851	2786	32	irs	irs	PROPN
ftr-1851	2786	33	summons	summon	NOUN
ftr-1851	2786	34	enforcement	enforcement	NOUN
ftr-1851	2786	35	actions	action	NOUN
ftr-1851	2786	36	that	that	PRON
ftr-1851	2786	37	does	do	AUX
ftr-1851	2786	38	not	not	PART
ftr-1851	2786	39	seem	seem	VERB
ftr-1851	2786	40	altered	alter	VERB
ftr-1851	2786	41	by	by	ADP
ftr-1851	2786	42	differing	differ	VERB
ftr-1851	2786	43	factual	factual	ADJ
ftr-1851	2786	44	scenarios	scenario	NOUN
ftr-1851	2786	45	,	,	PUNCT
ftr-1851	2786	46	"	"	PUNCT
ftr-1851	2786	47	and	and	CCONJ
ftr-1851	2786	48	reluctantly	reluctantly	ADV
ftr-1851	2786	49	holds	hold	VERB
ftr-1851	2786	50	that	that	SCONJ
ftr-1851	2786	51	the	the	DET
ftr-1851	2786	52	intervenors	intervenor	NOUN
ftr-1851	2786	53	may	may	AUX
ftr-1851	2786	54	not	not	PART
ftr-1851	2786	55	assert	assert	VERB
ftr-1851	2786	56	a	a	DET
ftr-1851	2786	57	§	§	PROPN
ftr-1851	2786	58	7525	7525	NUM
ftr-1851	2786	59	privilege	privilege	NOUN
ftr-1851	2786	60	in	in	ADP
ftr-1851	2786	61	their	their	PRON
ftr-1851	2786	62	identities	identity	NOUN
ftr-1851	2786	63	.	.	PUNCT
ftr-1851	2787	1	3	3	X
ftr-1851	2787	2	.	.	X
ftr-1851	2787	3	now	now	ADV
ftr-1851	2787	4	here	here	ADV
ftr-1851	2787	5	's	be	AUX
ftr-1851	2787	6	a	a	DET
ftr-1851	2787	7	legitimate	legitimate	ADJ
ftr-1851	2787	8	case	case	NOUN
ftr-1851	2787	9	of	of	ADP
ftr-1851	2787	10	identity	identity	NOUN
ftr-1851	2787	11	privilege	privilege	NOUN
ftr-1851	2787	12	.	.	PUNCT
ftr-1851	2788	1	united	united	PROPN
ftr-1851	2788	2	states	states	PROPN
ftr-1851	2788	3	v.	v.	ADP
ftr-1851	2788	4	braun	braun	PROPN
ftr-1851	2788	5	,	,	PUNCT
ftr-1851	2788	6	92	92	NUM
ftr-1851	2788	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2788	8	2003	2003	NUM
ftr-1851	2788	9	-	-	SYM
ftr-1851	2788	10	5406	5406	NUM
ftr-1851	2788	11	(	(	PUNCT
ftr-1851	2788	12	n.d	n.d	PROPN
ftr-1851	2788	13	.	.	PROPN
ftr-1851	2788	14	cal	cal	PROPN
ftr-1851	2788	15	.	.	PUNCT
ftr-1851	2789	1	6/17/03	6/17/03	NUM
ftr-1851	2789	2	)	)	PUNCT
ftr-1851	2789	3	.	.	PUNCT
ftr-1851	2790	1	the	the	DET
ftr-1851	2790	2	irs	irs	PROPN
ftr-1851	2790	3	was	be	AUX
ftr-1851	2790	4	investigating	investigate	VERB
ftr-1851	2790	5	the	the	DET
ftr-1851	2790	6	civil	civil	ADJ
ftr-1851	2790	7	tax	tax	NOUN
ftr-1851	2790	8	liability	liability	NOUN
ftr-1851	2790	9	of	of	ADP
ftr-1851	2790	10	w	w	NOUN
ftr-1851	2790	11	at	at	ADP
ftr-1851	2790	12	the	the	DET
ftr-1851	2790	13	same	same	ADJ
ftr-1851	2790	14	time	time	NOUN
ftr-1851	2790	15	that	that	PRON
ftr-1851	2790	16	w	w	PROPN
ftr-1851	2790	17	and	and	CCONJ
ftr-1851	2790	18	c	c	PROPN
ftr-1851	2790	19	were	be	AUX
ftr-1851	2790	20	under	under	ADP
ftr-1851	2790	21	investigation	investigation	NOUN
ftr-1851	2790	22	by	by	ADP
ftr-1851	2790	23	a	a	DET
ftr-1851	2790	24	local	local	ADJ
ftr-1851	2790	25	police	police	NOUN
ftr-1851	2790	26	force	force	NOUN
ftr-1851	2790	27	for	for	ADP
ftr-1851	2790	28	grand	grand	ADJ
ftr-1851	2790	29	theft	theft	NOUN
ftr-1851	2790	30	.	.	PUNCT
ftr-1851	2791	1	c	c	PROPN
ftr-1851	2791	2	was	be	AUX
ftr-1851	2791	3	charged	charge	VERB
ftr-1851	2791	4	by	by	ADP
ftr-1851	2791	5	the	the	DET
ftr-1851	2791	6	u.s	u.s	PROPN
ftr-1851	2791	7	.	.	PROPN
ftr-1851	2791	8	government	government	NOUN
ftr-1851	2791	9	with	with	ADP
ftr-1851	2791	10	structuring	structure	VERB
ftr-1851	2791	11	transactions	transaction	NOUN
ftr-1851	2791	12	to	to	PART
ftr-1851	2791	13	avoid	avoid	VERB
ftr-1851	2791	14	reporting	report	VERB
ftr-1851	2791	15	under	under	ADP
ftr-1851	2791	16	31	31	NUM
ftr-1851	2791	17	u.s.c	u.s.c	ADJ
ftr-1851	2791	18	.	.	PUNCT
ftr-1851	2792	1	§	§	PROPN
ftr-1851	2792	2	5324(a)(3	5324(a)(3	NUM
ftr-1851	2792	3	)	)	PUNCT
ftr-1851	2792	4	.	.	PUNCT
ftr-1851	2793	1	c	c	PROPN
ftr-1851	2793	2	was	be	AUX
ftr-1851	2793	3	represented	represent	VERB
ftr-1851	2793	4	in	in	ADP
ftr-1851	2793	5	the	the	DET
ftr-1851	2793	6	criminal	criminal	ADJ
ftr-1851	2793	7	matter	matter	NOUN
ftr-1851	2793	8	by	by	ADP
ftr-1851	2793	9	attorney	attorney	NOUN
ftr-1851	2793	10	a.	a.	PROPN
ftr-1851	2793	11	c	c	PROPN
ftr-1851	2793	12	waived	waive	VERB
ftr-1851	2793	13	attorney	attorney	NOUN
ftr-1851	2793	14	client	client	NOUN
ftr-1851	2793	15	privilege	privilege	NOUN
ftr-1851	2793	16	and	and	CCONJ
ftr-1851	2793	17	the	the	DET
ftr-1851	2793	18	irs	irs	PROPN
ftr-1851	2793	19	obtained	obtain	VERB
ftr-1851	2793	20	documents	document	NOUN
ftr-1851	2793	21	from	from	ADP
ftr-1851	2793	22	attorney	attorney	NOUN
ftr-1851	2793	23	a	a	DET
ftr-1851	2793	24	that	that	SCONJ
ftr-1851	2793	25	identified	identify	VERB
ftr-1851	2793	26	attorney	attorney	NOUN
ftr-1851	2793	27	b	b	PROPN
ftr-1851	2793	28	as	as	ADP
ftr-1851	2793	29	the	the	DET
ftr-1851	2793	30	source	source	NOUN
ftr-1851	2793	31	of	of	ADP
ftr-1851	2793	32	payments	payment	NOUN
ftr-1851	2793	33	of	of	ADP
ftr-1851	2793	34	c	c	NOUN
ftr-1851	2793	35	's	's	PART
ftr-1851	2793	36	legal	legal	ADJ
ftr-1851	2793	37	fees	fee	NOUN
ftr-1851	2793	38	.	.	PUNCT
ftr-1851	2794	1	the	the	DET
ftr-1851	2794	2	district	district	NOUN
ftr-1851	2794	3	court	court	NOUN
ftr-1851	2794	4	refused	refuse	VERB
ftr-1851	2794	5	to	to	PART
ftr-1851	2794	6	enforce	enforce	VERB
ftr-1851	2794	7	an	an	DET
ftr-1851	2794	8	irs	irs	PROPN
ftr-1851	2794	9	summons	summon	NOUN
ftr-1851	2794	10	against	against	ADP
ftr-1851	2794	11	attorney	attorney	NOUN
ftr-1851	2794	12	b	b	NOUN
ftr-1851	2794	13	seeking	seek	VERB
ftr-1851	2794	14	the	the	DET
ftr-1851	2794	15	identity	identity	NOUN
ftr-1851	2794	16	of	of	ADP
ftr-1851	2794	17	his	his	PRON
ftr-1851	2794	18	client	client	NOUN
ftr-1851	2794	19	who	who	PRON
ftr-1851	2794	20	had	have	AUX
ftr-1851	2794	21	sought	seek	VERB
ftr-1851	2794	22	legal	legal	ADJ
ftr-1851	2794	23	representation	representation	NOUN
ftr-1851	2794	24	for	for	ADP
ftr-1851	2794	25	c	c	PROPN
ftr-1851	2794	26	,	,	PUNCT
ftr-1851	2794	27	because	because	SCONJ
ftr-1851	2794	28	,	,	PUNCT
ftr-1851	2794	29	based	base	VERB
ftr-1851	2794	30	on	on	ADP
ftr-1851	2794	31	information	information	NOUN
ftr-1851	2794	32	in	in	ADP
ftr-1851	2794	33	the	the	DET
ftr-1851	2794	34	attorney	attorney	NOUN
ftr-1851	2794	35	's	's	PART
ftr-1851	2794	36	sealed	seal	VERB
ftr-1851	2794	37	affidavit	affidavit	NOUN
ftr-1851	2794	38	,	,	PUNCT
ftr-1851	2794	39	the	the	DET
ftr-1851	2794	40	court	court	NOUN
ftr-1851	2794	41	found	find	VERB
ftr-1851	2794	42	that	that	SCONJ
ftr-1851	2794	43	the	the	DET
ftr-1851	2794	44	client	client	NOUN
ftr-1851	2794	45	had	have	AUX
ftr-1851	2794	46	disclosed	disclose	VERB
ftr-1851	2794	47	confidential	confidential	ADJ
ftr-1851	2794	48	information	information	NOUN
ftr-1851	2794	49	to	to	ADP
ftr-1851	2794	50	the	the	DET
ftr-1851	2794	51	attorney	attorney	NOUN
ftr-1851	2794	52	that	that	PRON
ftr-1851	2794	53	would	would	AUX
ftr-1851	2794	54	necessarily	necessarily	ADV
ftr-1851	2794	55	be	be	AUX
ftr-1851	2794	56	revealed	reveal	VERB
ftr-1851	2794	57	if	if	SCONJ
ftr-1851	2794	58	the	the	DET
ftr-1851	2794	59	client	client	NOUN
ftr-1851	2794	60	's	's	PART
ftr-1851	2794	61	identity	identity	NOUN
ftr-1851	2794	62	were	be	AUX
ftr-1851	2794	63	known	know	VERB
ftr-1851	2794	64	.	.	PUNCT
ftr-1851	2795	1	4	4	X
ftr-1851	2795	2	.	.	X
ftr-1851	2795	3	are	be	AUX
ftr-1851	2795	4	you	you	PRON
ftr-1851	2795	5	practicing	practice	VERB
ftr-1851	2795	6	law	law	NOUN
ftr-1851	2795	7	or	or	CCONJ
ftr-1851	2795	8	practicing	practice	VERB
ftr-1851	2795	9	tax	tax	NOUN
ftr-1851	2795	10	when	when	SCONJ
ftr-1851	2795	11	you	you	PRON
ftr-1851	2795	12	write	write	VERB
ftr-1851	2795	13	that	that	DET
ftr-1851	2795	14	opinion	opinion	NOUN
ftr-1851	2795	15	letter	letter	NOUN
ftr-1851	2795	16	?	?	PUNCT
ftr-1851	2796	1	united	united	PROPN
ftr-1851	2796	2	states	states	PROPN
ftr-1851	2796	3	v.	v.	PROPN
ftr-1851	2796	4	kpmg	kpmg	PROPN
ftr-1851	2796	5	llp	llp	PROPN
ftr-1851	2796	6	,	,	PUNCT
ftr-1851	2796	7	237	237	NUM
ftr-1851	2796	8	f.supp.2d	f.supp.2d	NUM
ftr-1851	2796	9	35	35	NUM
ftr-1851	2796	10	,	,	PUNCT
ftr-1851	2796	11	91	91	NUM
ftr-1851	2796	12	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2796	13	2003	2003	NUM
ftr-1851	2796	14	-	-	SYM
ftr-1851	2796	15	317	317	NUM
ftr-1851	2796	16	,	,	PUNCT
ftr-1851	2796	17	2003	2003	NUM
ftr-1851	2796	18	-	-	SYM
ftr-1851	2796	19	1	1	NUM
ftr-1851	2796	20	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2796	21	50,174	50,174	NUM
ftr-1851	2796	22	(	(	PUNCT
ftr-1851	2796	23	d.	d.	PROPN
ftr-1851	2796	24	d.c	d.c	PROPN
ftr-1851	2796	25	.	.	PUNCT
ftr-1851	2797	1	12/20/02	12/20/02	NUM
ftr-1851	2797	2	)	)	PUNCT
ftr-1851	2797	3	.	.	PUNCT
ftr-1851	2798	1	the	the	DET
ftr-1851	2798	2	irs	irs	PROPN
ftr-1851	2798	3	served	serve	VERB
ftr-1851	2798	4	administrative	administrative	ADJ
ftr-1851	2798	5	summonses	summons	NOUN
ftr-1851	2798	6	on	on	ADP
ftr-1851	2798	7	kpmg	kpmg	PROPN
ftr-1851	2798	8	in	in	ADP
ftr-1851	2798	9	connection	connection	NOUN
ftr-1851	2798	10	with	with	ADP
ftr-1851	2798	11	investigating	investigate	VERB
ftr-1851	2798	12	kpmg	kpmg	PROPN
ftr-1851	2798	13	's	's	PART
ftr-1851	2798	14	promotion	promotion	NOUN
ftr-1851	2798	15	and	and	CCONJ
ftr-1851	2798	16	participation	participation	NOUN
ftr-1851	2798	17	in	in	ADP
ftr-1851	2798	18	tax	tax	NOUN
ftr-1851	2798	19	shelters	shelter	NOUN
ftr-1851	2798	20	and	and	CCONJ
ftr-1851	2798	21	sought	seek	VERB
ftr-1851	2798	22	judicial	judicial	ADJ
ftr-1851	2798	23	enforcement	enforcement	NOUN
ftr-1851	2798	24	when	when	SCONJ
ftr-1851	2798	25	it	it	PRON
ftr-1851	2798	26	determined	determine	VERB
ftr-1851	2798	27	that	that	SCONJ
ftr-1851	2798	28	kpmg	kpmg	PROPN
ftr-1851	2798	29	had	have	AUX
ftr-1851	2798	30	not	not	PART
ftr-1851	2798	31	complied	comply	VERB
ftr-1851	2798	32	.	.	PUNCT
ftr-1851	2799	1	kpmg	kpmg	PROPN
ftr-1851	2799	2	withheld	withhold	VERB
ftr-1851	2799	3	documents	document	NOUN
ftr-1851	2799	4	that	that	SCONJ
ftr-1851	2799	5	[	[	X
ftr-1851	2799	6	vol.6	vol.6	NUM
ftr-1851	2799	7	:	:	PUNCT
ftr-1851	2799	8	si	si	PROPN
ftr-1851	2799	9	recent	recent	ADJ
ftr-1851	2799	10	developments	development	NOUN
ftr-1851	2799	11	in	in	ADP
ftr-1851	2799	12	federal	federal	ADJ
ftr-1851	2799	13	income	income	NOUN
ftr-1851	2799	14	taxation	taxation	NOUN
ftr-1851	2799	15	would	would	AUX
ftr-1851	2799	16	have	have	AUX
ftr-1851	2799	17	been	be	AUX
ftr-1851	2799	18	responsive	responsive	ADJ
ftr-1851	2799	19	to	to	ADP
ftr-1851	2799	20	the	the	DET
ftr-1851	2799	21	summonses	summons	NOUN
ftr-1851	2799	22	on	on	ADP
ftr-1851	2799	23	grounds	ground	NOUN
ftr-1851	2799	24	that	that	SCONJ
ftr-1851	2799	25	the	the	DET
ftr-1851	2799	26	documents	document	NOUN
ftr-1851	2799	27	were	be	AUX
ftr-1851	2799	28	privileged	privileged	ADJ
ftr-1851	2799	29	,	,	PUNCT
ftr-1851	2799	30	and	and	CCONJ
ftr-1851	2799	31	kpmg	kpmg	PROPN
ftr-1851	2799	32	provided	provide	VERB
ftr-1851	2799	33	the	the	DET
ftr-1851	2799	34	irs	irs	PROPN
ftr-1851	2799	35	with	with	ADP
ftr-1851	2799	36	a	a	DET
ftr-1851	2799	37	privilege	privilege	NOUN
ftr-1851	2799	38	log	log	NOUN
ftr-1851	2799	39	of	of	ADP
ftr-1851	2799	40	the	the	DET
ftr-1851	2799	41	withheld	withhold	VERB
ftr-1851	2799	42	documents	document	NOUN
ftr-1851	2799	43	.	.	PUNCT
ftr-1851	2800	1	citing	cite	VERB
ftr-1851	2800	2	united	united	PROPN
ftr-1851	2800	3	states	states	PROPN
ftr-1851	2800	4	v.	v.	ADP
ftr-1851	2800	5	lawless	lawless	ADJ
ftr-1851	2800	6	,	,	PUNCT
ftr-1851	2800	7	709	709	NUM
ftr-1851	2800	8	f.2d	f.2d	ADP
ftr-1851	2800	9	485	485	NUM
ftr-1851	2800	10	(	(	PUNCT
ftr-1851	2800	11	7th	7th	ADJ
ftr-1851	2800	12	cir	cir	NOUN
ftr-1851	2800	13	.	.	PUNCT
ftr-1851	2800	14	1983	1983	NUM
ftr-1851	2800	15	)	)	PUNCT
ftr-1851	2800	16	,	,	PUNCT
ftr-1851	2800	17	for	for	ADP
ftr-1851	2800	18	the	the	DET
ftr-1851	2800	19	principle	principle	NOUN
ftr-1851	2800	20	that	that	SCONJ
ftr-1851	2800	21	the	the	DET
ftr-1851	2800	22	attorney	attorney	NOUN
ftr-1851	2800	23	-	-	PUNCT
ftr-1851	2800	24	client	client	NOUN
ftr-1851	2800	25	privilege	privilege	NOUN
ftr-1851	2800	26	does	do	AUX
ftr-1851	2800	27	not	not	PART
ftr-1851	2800	28	extend	extend	VERB
ftr-1851	2800	29	to	to	ADP
ftr-1851	2800	30	communications	communication	NOUN
ftr-1851	2800	31	between	between	ADP
ftr-1851	2800	32	a	a	DET
ftr-1851	2800	33	taxpayer	taxpayer	NOUN
ftr-1851	2800	34	and	and	CCONJ
ftr-1851	2800	35	his	his	PRON
ftr-1851	2800	36	attorney	attorney	NOUN
ftr-1851	2800	37	simply	simply	ADV
ftr-1851	2800	38	for	for	ADP
ftr-1851	2800	39	the	the	DET
ftr-1851	2800	40	purpose	purpose	NOUN
ftr-1851	2800	41	of	of	ADP
ftr-1851	2800	42	preparing	prepare	VERB
ftr-1851	2800	43	a	a	DET
ftr-1851	2800	44	tax	tax	NOUN
ftr-1851	2800	45	return	return	NOUN
ftr-1851	2800	46	,	,	PUNCT
ftr-1851	2800	47	the	the	DET
ftr-1851	2800	48	court	court	NOUN
ftr-1851	2800	49	held	hold	VERB
ftr-1851	2800	50	that	that	SCONJ
ftr-1851	2800	51	the	the	DET
ftr-1851	2800	52	§	§	PROPN
ftr-1851	2800	53	7525	7525	NUM
ftr-1851	2800	54	privilege	privilege	NOUN
ftr-1851	2800	55	does	do	AUX
ftr-1851	2800	56	not	not	PART
ftr-1851	2800	57	extend	extend	VERB
ftr-1851	2800	58	to	to	ADP
ftr-1851	2800	59	communications	communication	NOUN
ftr-1851	2800	60	between	between	ADP
ftr-1851	2800	61	a	a	DET
ftr-1851	2800	62	taxpayer	taxpayer	NOUN
ftr-1851	2800	63	and	and	CCONJ
ftr-1851	2800	64	tax	tax	NOUN
ftr-1851	2800	65	practitioner	practitioner	NOUN
ftr-1851	2800	66	simply	simply	ADV
ftr-1851	2800	67	for	for	ADP
ftr-1851	2800	68	the	the	DET
ftr-1851	2800	69	purpose	purpose	NOUN
ftr-1851	2800	70	of	of	ADP
ftr-1851	2800	71	preparing	prepare	VERB
ftr-1851	2800	72	a	a	DET
ftr-1851	2800	73	tax	tax	NOUN
ftr-1851	2800	74	return	return	NOUN
ftr-1851	2800	75	.	.	PUNCT
ftr-1851	2801	1	the	the	DET
ftr-1851	2801	2	court	court	NOUN
ftr-1851	2801	3	then	then	ADV
ftr-1851	2801	4	went	go	VERB
ftr-1851	2801	5	on	on	ADP
ftr-1851	2801	6	to	to	PART
ftr-1851	2801	7	hold	hold	VERB
ftr-1851	2801	8	that	that	SCONJ
ftr-1851	2801	9	kpmg	kpmg	PROPN
ftr-1851	2801	10	's	's	PART
ftr-1851	2801	11	tax	tax	NOUN
ftr-1851	2801	12	opinion	opinion	NOUN
ftr-1851	2801	13	letters	letter	NOUN
ftr-1851	2801	14	to	to	ADP
ftr-1851	2801	15	its	its	PRON
ftr-1851	2801	16	clients	client	NOUN
ftr-1851	2801	17	were	be	AUX
ftr-1851	2801	18	not	not	PART
ftr-1851	2801	19	privileged	privileged	ADJ
ftr-1851	2801	20	because	because	SCONJ
ftr-1851	2801	21	they	they	PRON
ftr-1851	2801	22	were	be	AUX
ftr-1851	2801	23	prepared	prepare	VERB
ftr-1851	2801	24	in	in	ADP
ftr-1851	2801	25	connection	connection	NOUN
ftr-1851	2801	26	with	with	ADP
ftr-1851	2801	27	the	the	DET
ftr-1851	2801	28	preparation	preparation	NOUN
ftr-1851	2801	29	of	of	ADP
ftr-1851	2801	30	tax	tax	NOUN
ftr-1851	2801	31	returns	return	NOUN
ftr-1851	2801	32	.	.	PUNCT
ftr-1851	2802	1	furthermore	furthermore	ADV
ftr-1851	2802	2	,	,	PUNCT
ftr-1851	2802	3	memoranda	memoranda	PROPN
ftr-1851	2802	4	of	of	ADP
ftr-1851	2802	5	kpmg	kpmg	PROPN
ftr-1851	2802	6	's	's	PART
ftr-1851	2802	7	employees	employee	NOUN
ftr-1851	2802	8	'	'	PART
ftr-1851	2802	9	discussions	discussion	NOUN
ftr-1851	2802	10	with	with	ADP
ftr-1851	2802	11	clients	client	NOUN
ftr-1851	2802	12	'	'	PART
ftr-1851	2802	13	lawyers	lawyer	NOUN
ftr-1851	2802	14	were	be	AUX
ftr-1851	2802	15	not	not	PART
ftr-1851	2802	16	privileged	privileged	ADJ
ftr-1851	2802	17	because	because	SCONJ
ftr-1851	2802	18	the	the	DET
ftr-1851	2802	19	communications	communication	NOUN
ftr-1851	2802	20	were	be	AUX
ftr-1851	2802	21	in	in	ADP
ftr-1851	2802	22	connection	connection	NOUN
ftr-1851	2802	23	with	with	ADP
ftr-1851	2802	24	tax	tax	NOUN
ftr-1851	2802	25	return	return	NOUN
ftr-1851	2802	26	preparation	preparation	NOUN
ftr-1851	2802	27	.	.	PUNCT
ftr-1851	2803	1	somewhat	somewhat	ADV
ftr-1851	2803	2	contradictorily	contradictorily	ADV
ftr-1851	2803	3	,	,	PUNCT
ftr-1851	2803	4	however	however	ADV
ftr-1851	2803	5	,	,	PUNCT
ftr-1851	2803	6	the	the	DET
ftr-1851	2803	7	court	court	NOUN
ftr-1851	2803	8	held	hold	VERB
ftr-1851	2803	9	that	that	SCONJ
ftr-1851	2803	10	opinion	opinion	NOUN
ftr-1851	2803	11	letters	letter	NOUN
ftr-1851	2803	12	prepared	prepare	VERB
ftr-1851	2803	13	by	by	ADP
ftr-1851	2803	14	law	law	NOUN
ftr-1851	2803	15	firms	firm	NOUN
ftr-1851	2803	16	in	in	ADP
ftr-1851	2803	17	connection	connection	NOUN
ftr-1851	2803	18	with	with	ADP
ftr-1851	2803	19	preparation	preparation	NOUN
ftr-1851	2803	20	of	of	ADP
ftr-1851	2803	21	tax	tax	NOUN
ftr-1851	2803	22	returns	return	NOUN
ftr-1851	2803	23	were	be	AUX
ftr-1851	2803	24	privileged	privileged	ADJ
ftr-1851	2803	25	if	if	SCONJ
ftr-1851	2803	26	the	the	DET
ftr-1851	2803	27	taxpayer	taxpayer	NOUN
ftr-1851	2803	28	,	,	PUNCT
ftr-1851	2803	29	rather	rather	ADV
ftr-1851	2803	30	than	than	ADP
ftr-1851	2803	31	the	the	DET
ftr-1851	2803	32	accounting	accounting	NOUN
ftr-1851	2803	33	firm	firm	NOUN
ftr-1851	2803	34	,	,	PUNCT
ftr-1851	2803	35	retained	retain	VERB
ftr-1851	2803	36	the	the	DET
ftr-1851	2803	37	lawyer	lawyer	NOUN
ftr-1851	2803	38	.	.	PUNCT
ftr-1851	2803	39	0	0	PUNCT
ftr-1851	2804	1	the	the	DET
ftr-1851	2804	2	court	court	NOUN
ftr-1851	2804	3	also	also	ADV
ftr-1851	2804	4	held	hold	VERB
ftr-1851	2804	5	that	that	SCONJ
ftr-1851	2804	6	§	§	PROPN
ftr-1851	2804	7	7525	7525	NUM
ftr-1851	2804	8	did	do	AUX
ftr-1851	2804	9	not	not	PART
ftr-1851	2804	10	protect	protect	VERB
ftr-1851	2804	11	accountant	accountant	NOUN
ftr-1851	2804	12	work	work	NOUN
ftr-1851	2804	13	product	product	NOUN
ftr-1851	2804	14	.	.	PUNCT
ftr-1851	2805	1	with	with	ADP
ftr-1851	2805	2	respect	respect	NOUN
ftr-1851	2805	3	to	to	ADP
ftr-1851	2805	4	attorney	attorney	NOUN
ftr-1851	2805	5	work	work	NOUN
ftr-1851	2805	6	product	product	NOUN
ftr-1851	2805	7	,	,	PUNCT
ftr-1851	2805	8	the	the	DET
ftr-1851	2805	9	court	court	NOUN
ftr-1851	2805	10	articulated	articulate	VERB
ftr-1851	2805	11	the	the	DET
ftr-1851	2805	12	following	follow	VERB
ftr-1851	2805	13	standard	standard	NOUN
ftr-1851	2805	14	:	:	PUNCT
ftr-1851	2805	15	"	"	PUNCT
ftr-1851	2805	16	the	the	DET
ftr-1851	2805	17	burden	burden	NOUN
ftr-1851	2805	18	of	of	ADP
ftr-1851	2805	19	showing	show	VERB
ftr-1851	2805	20	that	that	SCONJ
ftr-1851	2805	21	the	the	DET
ftr-1851	2805	22	materials	material	NOUN
ftr-1851	2805	23	prepared	prepare	VERB
ftr-1851	2805	24	were	be	AUX
ftr-1851	2805	25	in	in	ADP
ftr-1851	2805	26	anticipation	anticipation	NOUN
ftr-1851	2805	27	of	of	ADP
ftr-1851	2805	28	litigation	litigation	NOUN
ftr-1851	2805	29	is	be	AUX
ftr-1851	2805	30	on	on	ADP
ftr-1851	2805	31	the	the	DET
ftr-1851	2805	32	party	party	NOUN
ftr-1851	2805	33	asserting	assert	VERB
ftr-1851	2805	34	the	the	DET
ftr-1851	2805	35	privilege	privilege	NOUN
ftr-1851	2805	36	,	,	PUNCT
ftr-1851	2805	37	"	"	PUNCT
ftr-1851	2805	38	and	and	CCONJ
ftr-1851	2805	39	"	"	PUNCT
ftr-1851	2805	40	this	this	DET
ftr-1851	2805	41	burden	burden	NOUN
ftr-1851	2805	42	entails	entail	VERB
ftr-1851	2805	43	a	a	DET
ftr-1851	2805	44	showing	showing	NOUN
ftr-1851	2805	45	that	that	SCONJ
ftr-1851	2805	46	the	the	DET
ftr-1851	2805	47	documents	document	NOUN
ftr-1851	2805	48	were	be	AUX
ftr-1851	2805	49	prepared	prepare	VERB
ftr-1851	2805	50	for	for	ADP
ftr-1851	2805	51	the	the	DET
ftr-1851	2805	52	purpose	purpose	NOUN
ftr-1851	2805	53	of	of	ADP
ftr-1851	2805	54	assisting	assist	VERB
ftr-1851	2805	55	an	an	DET
ftr-1851	2805	56	attorney	attorney	NOUN
ftr-1851	2805	57	in	in	ADP
ftr-1851	2805	58	preparing	prepare	VERB
ftr-1851	2805	59	for	for	ADP
ftr-1851	2805	60	litigation	litigation	NOUN
ftr-1851	2805	61	,	,	PUNCT
ftr-1851	2805	62	and	and	CCONJ
ftr-1851	2805	63	not	not	PART
ftr-1851	2805	64	for	for	ADP
ftr-1851	2805	65	some	some	DET
ftr-1851	2805	66	other	other	ADJ
ftr-1851	2805	67	reason	reason	NOUN
ftr-1851	2805	68	.	.	PUNCT
ftr-1851	2805	69	"	"	PUNCT
ftr-1851	2806	1	after	after	SCONJ
ftr-1851	2806	2	an	an	PRON
ftr-1851	2806	3	in	in	ADP
ftr-1851	2806	4	camera	camera	NOUN
ftr-1851	2806	5	review	review	NOUN
ftr-1851	2806	6	and	and	CCONJ
ftr-1851	2806	7	comparison	comparison	NOUN
ftr-1851	2806	8	of	of	ADP
ftr-1851	2806	9	a	a	DET
ftr-1851	2806	10	random	random	ADJ
ftr-1851	2806	11	sample	sample	NOUN
ftr-1851	2806	12	of	of	ADP
ftr-1851	2806	13	thirty	thirty	NUM
ftr-1851	2806	14	allegedly	allegedly	ADV
ftr-1851	2806	15	privileged	privileged	ADJ
ftr-1851	2806	16	documents	document	NOUN
ftr-1851	2806	17	and	and	CCONJ
ftr-1851	2806	18	the	the	DET
ftr-1851	2806	19	corresponding	corresponding	ADJ
ftr-1851	2806	20	entries	entry	NOUN
ftr-1851	2806	21	in	in	ADP
ftr-1851	2806	22	the	the	DET
ftr-1851	2806	23	privilege	privilege	NOUN
ftr-1851	2806	24	log	log	NOUN
ftr-1851	2806	25	prepared	prepare	VERB
ftr-1851	2806	26	in	in	ADP
ftr-1851	2806	27	response	response	NOUN
ftr-1851	2806	28	to	to	ADP
ftr-1851	2806	29	the	the	DET
ftr-1851	2806	30	summons	summon	NOUN
ftr-1851	2806	31	,	,	PUNCT
ftr-1851	2806	32	the	the	DET
ftr-1851	2806	33	court	court	NOUN
ftr-1851	2806	34	found	find	VERB
ftr-1851	2806	35	that	that	SCONJ
ftr-1851	2806	36	only	only	ADV
ftr-1851	2806	37	four	four	NUM
ftr-1851	2806	38	of	of	ADP
ftr-1851	2806	39	the	the	DET
ftr-1851	2806	40	privilege	privilege	NOUN
ftr-1851	2806	41	log	log	NOUN
ftr-1851	2806	42	entries	entry	NOUN
ftr-1851	2806	43	were	be	AUX
ftr-1851	2806	44	completely	completely	ADV
ftr-1851	2806	45	supportable	supportable	ADJ
ftr-1851	2806	46	;	;	PUNCT
ftr-1851	2806	47	accordingly	accordingly	ADV
ftr-1851	2806	48	it	it	PRON
ftr-1851	2806	49	referred	refer	VERB
ftr-1851	2806	50	the	the	DET
ftr-1851	2806	51	matter	matter	NOUN
ftr-1851	2806	52	to	to	ADP
ftr-1851	2806	53	a	a	DET
ftr-1851	2806	54	special	special	ADJ
ftr-1851	2806	55	master	master	NOUN
ftr-1851	2806	56	to	to	PART
ftr-1851	2806	57	conduct	conduct	VERB
ftr-1851	2806	58	an	an	DET
ftr-1851	2806	59	examination	examination	NOUN
ftr-1851	2806	60	of	of	ADP
ftr-1851	2806	61	the	the	DET
ftr-1851	2806	62	withheld	withhold	VERB
ftr-1851	2806	63	documents	document	NOUN
ftr-1851	2806	64	,	,	PUNCT
ftr-1851	2806	65	evaluate	evaluate	VERB
ftr-1851	2806	66	the	the	DET
ftr-1851	2806	67	asserted	assert	VERB
ftr-1851	2806	68	privileges	privilege	NOUN
ftr-1851	2806	69	,	,	PUNCT
ftr-1851	2806	70	and	and	CCONJ
ftr-1851	2806	71	submit	submit	VERB
ftr-1851	2806	72	a	a	DET
ftr-1851	2806	73	report	report	NOUN
ftr-1851	2806	74	and	and	CCONJ
ftr-1851	2806	75	recommendation	recommendation	NOUN
ftr-1851	2806	76	.	.	PUNCT
ftr-1851	2807	1	a.	a.	NOUN
ftr-1851	2808	1	a	a	DET
ftr-1851	2808	2	subsequent	subsequent	ADJ
ftr-1851	2808	3	kpmg	kpmg	PROPN
ftr-1851	2808	4	magistrate	magistrate	PROPN
ftr-1851	2808	5	's	's	PART
ftr-1851	2808	6	opinion	opinion	NOUN
ftr-1851	2808	7	.	.	PUNCT
ftr-1851	2809	1	united	united	PROPN
ftr-1851	2809	2	states	states	PROPN
ftr-1851	2809	3	v.	v.	PROPN
ftr-1851	2809	4	kpmg	kpmg	PROPN
ftr-1851	2809	5	llp	llp	PROPN
ftr-1851	2809	6	,	,	PUNCT
ftr-1851	2809	7	92	92	NUM
ftr-1851	2809	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2809	9	2003	2003	NUM
ftr-1851	2809	10	-	-	SYM
ftr-1851	2809	11	6498	6498	NUM
ftr-1851	2809	12	,	,	PUNCT
ftr-1851	2809	13	2003	2003	NUM
ftr-1851	2809	14	-	-	SYM
ftr-1851	2809	15	2	2	NUM
ftr-1851	2809	16	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2809	17	.	.	PROPN
ftr-1851	2809	18	50,691	50,691	NUM
ftr-1851	2809	19	(	(	PUNCT
ftr-1851	2809	20	d.	d.	PROPN
ftr-1851	2809	21	d.c	d.c	PROPN
ftr-1851	2809	22	.	.	PROPN
ftr-1851	2809	23	10/8/03	10/8/03	NUM
ftr-1851	2809	24	)	)	PUNCT
ftr-1851	2809	25	.	.	PUNCT
ftr-1851	2810	1	kpmg	kpmg	PROPN
ftr-1851	2810	2	's	's	PART
ftr-1851	2810	3	documents	document	NOUN
ftr-1851	2810	4	were	be	AUX
ftr-1851	2810	5	reviewed	review	VERB
ftr-1851	2810	6	by	by	ADP
ftr-1851	2810	7	a	a	DET
ftr-1851	2810	8	special	special	ADJ
ftr-1851	2810	9	master	master	NOUN
ftr-1851	2810	10	,	,	PUNCT
ftr-1851	2810	11	who	who	PRON
ftr-1851	2810	12	found	find	VERB
ftr-1851	2810	13	some	some	PRON
ftr-1851	2810	14	of	of	ADP
ftr-1851	2810	15	them	they	PRON
ftr-1851	2810	16	protected	protect	VERB
ftr-1851	2810	17	by	by	ADP
ftr-1851	2810	18	attorney	attorney	NOUN
ftr-1851	2810	19	-	-	PUNCT
ftr-1851	2810	20	client	client	NOUN
ftr-1851	2810	21	privilege	privilege	NOUN
ftr-1851	2810	22	and	and	CCONJ
ftr-1851	2810	23	some	some	PRON
ftr-1851	2810	24	by	by	ADP
ftr-1851	2810	25	§	§	PROPN
ftr-1851	2810	26	7525	7525	NUM
ftr-1851	2810	27	.	.	PUNCT
ftr-1851	2811	1	5	5	X
ftr-1851	2811	2	.	.	X
ftr-1851	2811	3	district	district	NOUN
ftr-1851	2811	4	court	court	NOUN
ftr-1851	2811	5	finds	find	VERB
ftr-1851	2811	6	subject	subject	ADJ
ftr-1851	2811	7	-	-	PUNCT
ftr-1851	2811	8	matter	matter	NOUN
ftr-1851	2811	9	waiver	waiver	NOUN
ftr-1851	2811	10	of	of	ADP
ftr-1851	2811	11	privilege	privilege	NOUN
ftr-1851	2811	12	in	in	ADP
ftr-1851	2811	13	all	all	DET
ftr-1851	2811	14	communications	communication	NOUN
ftr-1851	2811	15	between	between	ADP
ftr-1851	2811	16	two	two	NUM
ftr-1851	2811	17	corporations	corporation	NOUN
ftr-1851	2811	18	and	and	CCONJ
ftr-1851	2811	19	their	their	PRON
ftr-1851	2811	20	outside	outside	ADJ
ftr-1851	2811	21	tax	tax	NOUN
ftr-1851	2811	22	counsel	counsel	NOUN
ftr-1851	2811	23	by	by	ADP
ftr-1851	2811	24	reason	reason	NOUN
ftr-1851	2811	25	of	of	ADP
ftr-1851	2811	26	the	the	DET
ftr-1851	2811	27	assertion	assertion	NOUN
ftr-1851	2811	28	of	of	ADP
ftr-1851	2811	29	a	a	DET
ftr-1851	2811	30	"	"	PUNCT
ftr-1851	2811	31	reasonable	reasonable	ADJ
ftr-1851	2811	32	cause	cause	NOUN
ftr-1851	2811	33	"	"	PUNCT
ftr-1851	2811	34	defense	defense	NOUN
ftr-1851	2811	35	.	.	PUNCT
ftr-1851	2812	1	in	in	ADP
ftr-1851	2812	2	re	re	ADP
ftr-1851	2812	3	:	:	PUNCT
ftr-1851	2812	4	g	g	PROPN
ftr-1851	2812	5	-	-	PUNCT
ftr-1851	2812	6	i	i	PROPN
ftr-1851	2812	7	holdings	holdings	PROPN
ftr-1851	2812	8	inc	inc	PROPN
ftr-1851	2812	9	.	.	PROPN
ftr-1851	2812	10	,	,	PUNCT
ftr-1851	2812	11	218	218	NUM
ftr-1851	2812	12	,	,	PUNCT
ftr-1851	2812	13	f.r	f.r	PROPN
ftr-1851	2812	14	.	.	NOUN
ftr-1851	2812	15	428	428	NUM
ftr-1851	2812	16	,	,	PUNCT
ftr-1851	2812	17	92	92	NUM
ftr-1851	2812	18	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2812	19	2003	2003	NUM
ftr-1851	2812	20	-	-	SYM
ftr-1851	2812	21	6451	6451	NUM
ftr-1851	2812	22	,	,	PUNCT
ftr-1851	2812	23	2004	2004	NUM
ftr-1851	2812	24	-	-	SYM
ftr-1851	2812	25	1	1	NUM
ftr-1851	2812	26	ustc	ustc	NOUN
ftr-1851	2812	27	50,154	50,154	NUM
ftr-1851	2812	28	(	(	PUNCT
ftr-1851	2812	29	d.	d.	PROPN
ftr-1851	2812	30	n.j	n.j	PROPN
ftr-1851	2812	31	.	.	PROPN
ftr-1851	2812	32	7/18/03	7/18/03	NUM
ftr-1851	2812	33	)	)	PUNCT
ftr-1851	2812	34	.	.	PUNCT
ftr-1851	2813	1	the	the	DET
ftr-1851	2813	2	court	court	NOUN
ftr-1851	2813	3	(	(	PUNCT
ftr-1851	2813	4	judge	judge	NOUN
ftr-1851	2813	5	bassler	bassler	PROPN
ftr-1851	2813	6	)	)	PUNCT
ftr-1851	2813	7	refused	refuse	VERB
ftr-1851	2813	8	to	to	PART
ftr-1851	2813	9	bifurcate	bifurcate	VERB
ftr-1851	2813	10	discovery	discovery	NOUN
ftr-1851	2813	11	and	and	CCONJ
ftr-1851	2813	12	trial	trial	NOUN
ftr-1851	2813	13	on	on	ADP
ftr-1851	2813	14	the	the	DET
ftr-1851	2813	15	issue	issue	NOUN
ftr-1851	2813	16	of	of	ADP
ftr-1851	2813	17	penalties	penalty	NOUN
ftr-1851	2813	18	pending	pende	VERB
ftr-1851	2813	19	resolution	resolution	NOUN
ftr-1851	2813	20	of	of	ADP
ftr-1851	2813	21	the	the	DET
ftr-1851	2813	22	substantive	substantive	ADJ
ftr-1851	2813	23	tax	tax	NOUN
ftr-1851	2813	24	issues	issue	NOUN
ftr-1851	2813	25	because	because	SCONJ
ftr-1851	2813	26	the	the	DET
ftr-1851	2813	27	debtors	debtor	NOUN
ftr-1851	2813	28	waived	waive	VERB
ftr-1851	2813	29	any	any	DET
ftr-1851	2813	30	attorney	attorney	NOUN
ftr-1851	2813	31	-	-	PUNCT
ftr-1851	2813	32	client	client	NOUN
ftr-1851	2813	33	privilege	privilege	NOUN
ftr-1851	2813	34	with	with	ADP
ftr-1851	2813	35	respect	respect	NOUN
ftr-1851	2813	36	to	to	ADP
ftr-1851	2813	37	their	their	PRON
ftr-1851	2813	38	outside	outside	ADJ
ftr-1851	2813	39	tax	tax	NOUN
ftr-1851	2813	40	counsel	counsel	NOUN
ftr-1851	2814	1	[	[	X
ftr-1851	2814	2	bill	bill	NOUN
ftr-1851	2814	3	mckee	mckee	PROPN
ftr-1851	2814	4	and	and	CCONJ
ftr-1851	2814	5	will	will	AUX
ftr-1851	2814	6	nelson	nelson	PROPN
ftr-1851	2814	7	]	]	PUNCT
ftr-1851	2814	8	by	by	ADP
ftr-1851	2814	9	asserting	assert	VERB
ftr-1851	2814	10	a	a	DET
ftr-1851	2814	11	"	"	PUNCT
ftr-1851	2814	12	reasonable	reasonable	ADJ
ftr-1851	2814	13	cause	cause	NOUN
ftr-1851	2814	14	"	"	PUNCT
ftr-1851	2814	15	defense	defense	NOUN
ftr-1851	2814	16	that	that	PRON
ftr-1851	2814	17	placed	place	VERB
ftr-1851	2814	18	attorney	attorney	NOUN
ftr-1851	2814	19	-	-	PUNCT
ftr-1851	2814	20	client	client	NOUN
ftr-1851	2814	21	communications	communication	NOUN
ftr-1851	2814	22	at	at	ADP
ftr-1851	2814	23	issue	issue	NOUN
ftr-1851	2814	24	.	.	PUNCT
ftr-1851	2815	1	the	the	DET
ftr-1851	2815	2	court	court	NOUN
ftr-1851	2815	3	further	far	ADV
ftr-1851	2815	4	found	find	VERB
ftr-1851	2815	5	that	that	SCONJ
ftr-1851	2815	6	the	the	DET
ftr-1851	2815	7	debtors	debtor	NOUN
ftr-1851	2815	8	'	'	PART
ftr-1851	2815	9	communications	communication	NOUN
ftr-1851	2815	10	with	with	ADP
ftr-1851	2815	11	michael	michael	PROPN
ftr-1851	2815	12	baldasaro	baldasaro	PROPN
ftr-1851	2815	13	[	[	PUNCT
ftr-1851	2815	14	an	an	DET
ftr-1851	2815	15	accountant	accountant	NOUN
ftr-1851	2815	16	then	then	ADV
ftr-1851	2815	17	with	with	ADP
ftr-1851	2815	18	arthur	arthur	PROPN
ftr-1851	2815	19	andersen	andersen	PROPN
ftr-1851	2815	20	]	]	PUNCT
ftr-1851	2815	21	are	be	AUX
ftr-1851	2815	22	not	not	PART
ftr-1851	2815	23	privileged	privileged	ADJ
ftr-1851	2815	24	under	under	ADP
ftr-1851	2815	25	united	united	PROPN
ftr-1851	2815	26	states	states	PROPN
ftr-1851	2815	27	v.	v.	ADP
ftr-1851	2815	28	kovel	kovel	PROPN
ftr-1851	2815	29	,	,	PUNCT
ftr-1851	2815	30	296	296	NUM
ftr-1851	2815	31	f.2d	f.2d	ADP
ftr-1851	2815	32	918	918	NUM
ftr-1851	2815	33	(	(	PUNCT
ftr-1851	2815	34	2d	2d	NUM
ftr-1851	2815	35	cir	cir	NOUN
ftr-1851	2815	36	.	.	PUNCT
ftr-1851	2815	37	1961	1961	NUM
ftr-1851	2815	38	)	)	PUNCT
ftr-1851	2815	39	,	,	PUNCT
ftr-1851	2815	40	because	because	SCONJ
ftr-1851	2815	41	he	he	PRON
ftr-1851	2815	42	was	be	AUX
ftr-1851	2815	43	hired	hire	VERB
ftr-1851	2815	44	as	as	ADP
ftr-1851	2815	45	a	a	DET
ftr-1851	2815	46	consultant	consultant	NOUN
ftr-1851	2815	47	his	his	PRON
ftr-1851	2815	48	expertise	expertise	NOUN
ftr-1851	2815	49	in	in	ADP
ftr-1851	2815	50	partnership	partnership	NOUN
ftr-1851	2815	51	transactions	transaction	NOUN
ftr-1851	2815	52	taxation	taxation	NOUN
ftr-1851	2815	53	was	be	AUX
ftr-1851	2815	54	too	too	ADV
ftr-1851	2815	55	great	great	ADJ
ftr-1851	2815	56	to	to	PART
ftr-1851	2815	57	consider	consider	VERB
ftr-1851	2815	58	him	he	PRON
ftr-1851	2815	59	as	as	ADP
ftr-1851	2815	60	a	a	DET
ftr-1851	2815	61	"	"	PUNCT
ftr-1851	2815	62	translator	translator	NOUN
ftr-1851	2815	63	or	or	CCONJ
ftr-1851	2815	64	facilitator	facilitator	NOUN
ftr-1851	2815	65	.	.	PUNCT
ftr-1851	2815	66	"	"	PUNCT
ftr-1851	2816	1	6	6	NUM
ftr-1851	2816	2	.	.	PUNCT
ftr-1851	2816	3	magistrate	magistrate	PROPN
ftr-1851	2816	4	denies	deny	VERB
ftr-1851	2816	5	government	government	NOUN
ftr-1851	2816	6	's	's	PART
ftr-1851	2816	7	motion	motion	NOUN
ftr-1851	2816	8	to	to	PART
ftr-1851	2816	9	compel	compel	VERB
ftr-1851	2816	10	discovery	discovery	NOUN
ftr-1851	2816	11	of	of	ADP
ftr-1851	2816	12	63	63	NUM
ftr-1851	2816	13	documents	document	NOUN
ftr-1851	2816	14	,	,	PUNCT
ftr-1851	2816	15	including	include	VERB
ftr-1851	2816	16	some	some	PRON
ftr-1851	2816	17	between	between	ADP
ftr-1851	2816	18	taxpayer	taxpayer	NOUN
ftr-1851	2816	19	's	's	PART
ftr-1851	2816	20	in	in	ADP
ftr-1851	2816	21	-	-	PUNCT
ftr-1851	2816	22	house	house	NOUN
ftr-1851	2816	23	attorneys	attorney	NOUN
ftr-1851	2816	24	and	and	CCONJ
ftr-1851	2816	25	deloitte	deloitte	PROPN
ftr-1851	2816	26	&	&	CCONJ
ftr-1851	2816	27	touche	touche	PROPN
ftr-1851	2816	28	.	.	PUNCT
ftr-1851	2817	1	the	the	DET
ftr-1851	2817	2	black	black	PROPN
ftr-1851	2817	3	&	&	CCONJ
ftr-1851	2817	4	decker	decker	PROPN
ftr-1851	2817	5	corp	corp	PROPN
ftr-1851	2817	6	.	.	PROPN
ftr-1851	2818	1	v.	v.	ADP
ftr-1851	2818	2	untied	untied	ADJ
ftr-1851	2818	3	states	state	NOUN
ftr-1851	2818	4	,	,	PUNCT
ftr-1851	2818	5	219	219	NUM
ftr-1851	2818	6	f.r	f.r	NOUN
ftr-1851	2818	7	.	.	PROPN
ftr-1851	2818	8	87	87	NUM
ftr-1851	2818	9	,	,	PUNCT
ftr-1851	2818	10	92	92	NUM
ftr-1851	2818	11	20041	20041	NUM
ftr-1851	2818	12	florida	florida	PROPN
ftr-1851	2818	13	tax	tax	PROPN
ftr-1851	2818	14	review	review	NOUN
ftr-1851	2818	15	a.f.t.r.2d	a.f.t.r.2d	VERB
ftr-1851	2818	16	2003	2003	NUM
ftr-1851	2818	17	-	-	PUNCT
ftr-1851	2818	18	6426,2003	6426,2003	NUM
ftr-1851	2818	19	-	-	PUNCT
ftr-1851	2818	20	2	2	NUM
ftr-1851	2818	21	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2818	22	.	.	PROPN
ftr-1851	2818	23	1	1	NUM
ftr-1851	2818	24	50,659	50,659	NUM
ftr-1851	2818	25	(	(	PUNCT
ftr-1851	2818	26	d.	d.	PROPN
ftr-1851	2818	27	md	md	PROPN
ftr-1851	2818	28	.	.	PROPN
ftr-1851	2818	29	9/15/03	9/15/03	NUM
ftr-1851	2818	30	)	)	PUNCT
ftr-1851	2818	31	.	.	PUNCT
ftr-1851	2819	1	in	in	ADP
ftr-1851	2819	2	the	the	DET
ftr-1851	2819	3	course	course	NOUN
ftr-1851	2819	4	of	of	ADP
ftr-1851	2819	5	the	the	DET
ftr-1851	2819	6	taxpayer	taxpayer	NOUN
ftr-1851	2819	7	's	's	PART
ftr-1851	2819	8	refund	refund	NOUN
ftr-1851	2819	9	suit	suit	NOUN
ftr-1851	2819	10	arising	arise	VERB
ftr-1851	2819	11	from	from	ADP
ftr-1851	2819	12	a	a	DET
ftr-1851	2819	13	series	series	NOUN
ftr-1851	2819	14	of	of	ADP
ftr-1851	2819	15	transactions	transaction	NOUN
ftr-1851	2819	16	involving	involve	VERB
ftr-1851	2819	17	special	special	ADJ
ftr-1851	2819	18	purpose	purpose	NOUN
ftr-1851	2819	19	entities	entity	NOUN
ftr-1851	2819	20	formed	form	VERB
ftr-1851	2819	21	to	to	PART
ftr-1851	2819	22	manage	manage	VERB
ftr-1851	2819	23	employee	employee	NOUN
ftr-1851	2819	24	health	health	NOUN
ftr-1851	2819	25	care	care	NOUN
ftr-1851	2819	26	benefits	benefit	NOUN
ftr-1851	2819	27	,	,	PUNCT
ftr-1851	2819	28	the	the	DET
ftr-1851	2819	29	government	government	NOUN
ftr-1851	2819	30	sought	seek	VERB
ftr-1851	2819	31	discovery	discovery	NOUN
ftr-1851	2819	32	of	of	ADP
ftr-1851	2819	33	numerous	numerous	ADJ
ftr-1851	2819	34	documents	document	NOUN
ftr-1851	2819	35	prepared	prepare	VERB
ftr-1851	2819	36	by	by	ADP
ftr-1851	2819	37	deloitte	deloitte	PROPN
ftr-1851	2819	38	&	&	CCONJ
ftr-1851	2819	39	touche	touche	PROPN
ftr-1851	2819	40	,	,	PUNCT
ftr-1851	2819	41	which	which	PRON
ftr-1851	2819	42	taxpayer	taxpayer	NOUN
ftr-1851	2819	43	had	have	AUX
ftr-1851	2819	44	retained	retain	VERB
ftr-1851	2819	45	to	to	PART
ftr-1851	2819	46	give	give	VERB
ftr-1851	2819	47	advice	advice	NOUN
ftr-1851	2819	48	regarding	regard	VERB
ftr-1851	2819	49	the	the	DET
ftr-1851	2819	50	transaction	transaction	NOUN
ftr-1851	2819	51	.	.	PUNCT
ftr-1851	2820	1	first	first	ADV
ftr-1851	2820	2	,	,	PUNCT
ftr-1851	2820	3	certain	certain	ADJ
ftr-1851	2820	4	communications	communication	NOUN
ftr-1851	2820	5	to	to	ADP
ftr-1851	2820	6	taxpayer	taxpayer	NOUN
ftr-1851	2820	7	's	's	PART
ftr-1851	2820	8	in	in	ADP
ftr-1851	2820	9	house	house	NOUN
ftr-1851	2820	10	counsel	counsel	NOUN
ftr-1851	2820	11	were	be	AUX
ftr-1851	2820	12	not	not	PART
ftr-1851	2820	13	subject	subject	ADJ
ftr-1851	2820	14	to	to	ADP
ftr-1851	2820	15	attorney	attorney	NOUN
ftr-1851	2820	16	-	-	PUNCT
ftr-1851	2820	17	client	client	NOUN
ftr-1851	2820	18	privilege	privilege	NOUN
ftr-1851	2820	19	under	under	ADP
ftr-1851	2820	20	the	the	DET
ftr-1851	2820	21	kovel	kovel	NOUN
ftr-1851	2820	22	doctrine	doctrine	NOUN
ftr-1851	2820	23	,	,	PUNCT
ftr-1851	2820	24	because	because	SCONJ
ftr-1851	2820	25	the	the	DET
ftr-1851	2820	26	accounting	accounting	NOUN
ftr-1851	2820	27	firm	firm	NOUN
ftr-1851	2820	28	's	's	PART
ftr-1851	2820	29	advice	advice	NOUN
ftr-1851	2820	30	was	be	AUX
ftr-1851	2820	31	not	not	PART
ftr-1851	2820	32	necessary	necessary	ADJ
ftr-1851	2820	33	to	to	PART
ftr-1851	2820	34	facilitate	facilitate	VERB
ftr-1851	2820	35	communications	communication	NOUN
ftr-1851	2820	36	between	between	ADP
ftr-1851	2820	37	the	the	DET
ftr-1851	2820	38	taxpayer	taxpayer	NOUN
ftr-1851	2820	39	's	's	PART
ftr-1851	2820	40	attorney	attorney	NOUN
ftr-1851	2820	41	and	and	CCONJ
ftr-1851	2820	42	its	its	PRON
ftr-1851	2820	43	nonattorney	nonattorney	NOUN
ftr-1851	2820	44	officers	officer	NOUN
ftr-1851	2820	45	.	.	PUNCT
ftr-1851	2821	1	the	the	DET
ftr-1851	2821	2	evidence	evidence	NOUN
ftr-1851	2821	3	that	that	SCONJ
ftr-1851	2821	4	many	many	ADJ
ftr-1851	2821	5	of	of	ADP
ftr-1851	2821	6	the	the	DET
ftr-1851	2821	7	communications	communication	NOUN
ftr-1851	2821	8	in	in	ADP
ftr-1851	2821	9	question	question	NOUN
ftr-1851	2821	10	were	be	AUX
ftr-1851	2821	11	directed	direct	VERB
ftr-1851	2821	12	to	to	ADP
ftr-1851	2821	13	non	non	ADJ
ftr-1851	2821	14	-	-	ADJ
ftr-1851	2821	15	attorney	attorney	ADJ
ftr-1851	2821	16	employees	employee	NOUN
ftr-1851	2821	17	of	of	ADP
ftr-1851	2821	18	the	the	DET
ftr-1851	2821	19	taxpayer	taxpayer	NOUN
ftr-1851	2821	20	supported	support	VERB
ftr-1851	2821	21	this	this	DET
ftr-1851	2821	22	conclusion	conclusion	NOUN
ftr-1851	2821	23	.	.	PUNCT
ftr-1851	2822	1	furthermore	furthermore	ADV
ftr-1851	2822	2	,	,	PUNCT
ftr-1851	2822	3	the	the	DET
ftr-1851	2822	4	documents	document	NOUN
ftr-1851	2822	5	were	be	AUX
ftr-1851	2822	6	not	not	PART
ftr-1851	2822	7	"	"	PUNCT
ftr-1851	2822	8	'	'	PUNCT
ftr-1851	2822	9	translation	translation	NOUN
ftr-1851	2822	10	'	'	PUNCT
ftr-1851	2822	11	services	service	NOUN
ftr-1851	2822	12	'	'	PUNCT
ftr-1851	2822	13	but	but	CCONJ
ftr-1851	2822	14	were	be	AUX
ftr-1851	2822	15	hybrid	hybrid	ADJ
ftr-1851	2822	16	...	...	PUNCT
ftr-1851	2822	17	tax	tax	NOUN
ftr-1851	2822	18	and	and	CCONJ
ftr-1851	2822	19	business	business	NOUN
ftr-1851	2822	20	advice	advice	NOUN
ftr-1851	2822	21	.	.	PUNCT
ftr-1851	2822	22	"	"	PUNCT
ftr-1851	2823	1	0	0	NUM
ftr-1851	2823	2	taxpayer	taxpayer	NOUN
ftr-1851	2823	3	,	,	PUNCT
ftr-1851	2823	4	with	with	ADP
ftr-1851	2823	5	the	the	DET
ftr-1851	2823	6	assistance	assistance	NOUN
ftr-1851	2823	7	of	of	ADP
ftr-1851	2823	8	deloitte	deloitte	PROPN
ftr-1851	2823	9	&	&	CCONJ
ftr-1851	2823	10	touche	touche	PROPN
ftr-1851	2823	11	,	,	PUNCT
ftr-1851	2823	12	created	create	VERB
ftr-1851	2823	13	special	special	ADJ
ftr-1851	2823	14	purpose	purpose	NOUN
ftr-1851	2823	15	entities	entity	NOUN
ftr-1851	2823	16	to	to	PART
ftr-1851	2823	17	manage	manage	VERB
ftr-1851	2823	18	its	its	PRON
ftr-1851	2823	19	employee	employee	NOUN
ftr-1851	2823	20	and	and	CCONJ
ftr-1851	2823	21	retiree	retiree	NOUN
ftr-1851	2823	22	health	health	PROPN
ftr-1851	2823	23	care	care	NOUN
ftr-1851	2823	24	benefits	benefit	NOUN
ftr-1851	2823	25	and	and	CCONJ
ftr-1851	2823	26	claimed	claim	VERB
ftr-1851	2823	27	a	a	DET
ftr-1851	2823	28	large	large	ADJ
ftr-1851	2823	29	capital	capital	NOUN
ftr-1851	2823	30	loss	loss	NOUN
ftr-1851	2823	31	,	,	PUNCT
ftr-1851	2823	32	as	as	ADV
ftr-1851	2823	33	well	well	ADV
ftr-1851	2823	34	as	as	ADP
ftr-1851	2823	35	a	a	DET
ftr-1851	2823	36	total	total	ADJ
ftr-1851	2823	37	federal	federal	ADJ
ftr-1851	2823	38	tax	tax	NOUN
ftr-1851	2823	39	refund	refund	NOUN
ftr-1851	2823	40	of	of	ADP
ftr-1851	2823	41	about	about	ADV
ftr-1851	2823	42	$	$	SYM
ftr-1851	2823	43	57	57	NUM
ftr-1851	2823	44	million	million	NUM
ftr-1851	2823	45	for	for	ADP
ftr-1851	2823	46	the	the	DET
ftr-1851	2823	47	years	year	NOUN
ftr-1851	2823	48	1995	1995	NUM
ftr-1851	2823	49	through	through	ADP
ftr-1851	2823	50	2000	2000	NUM
ftr-1851	2823	51	.	.	PUNCT
ftr-1851	2824	1	the	the	DET
ftr-1851	2824	2	taxpayer	taxpayer	NOUN
ftr-1851	2824	3	did	do	AUX
ftr-1851	2824	4	provide	provide	VERB
ftr-1851	2824	5	a	a	DET
ftr-1851	2824	6	"	"	PUNCT
ftr-1851	2824	7	short	short	ADJ
ftr-1851	2824	8	opinion	opinion	NOUN
ftr-1851	2824	9	"	"	PUNCT
ftr-1851	2824	10	from	from	ADP
ftr-1851	2824	11	d&t	d&t	PROPN
ftr-1851	2824	12	,	,	PUNCT
ftr-1851	2824	13	and	and	CCONJ
ftr-1851	2824	14	subsequently	subsequently	ADV
ftr-1851	2824	15	offered	offer	VERB
ftr-1851	2824	16	to	to	PART
ftr-1851	2824	17	provide	provide	VERB
ftr-1851	2824	18	a	a	DET
ftr-1851	2824	19	"	"	PUNCT
ftr-1851	2824	20	long	long	ADJ
ftr-1851	2824	21	opinion	opinion	NOUN
ftr-1851	2824	22	"	"	PUNCT
ftr-1851	2824	23	from	from	ADP
ftr-1851	2824	24	d&y	d&y	PROPN
ftr-1851	2824	25	on	on	ADP
ftr-1851	2824	26	the	the	DET
ftr-1851	2824	27	transaction	transaction	NOUN
ftr-1851	2824	28	and	and	CCONJ
ftr-1851	2824	29	refused	refuse	VERB
ftr-1851	2824	30	to	to	PART
ftr-1851	2824	31	produce	produce	VERB
ftr-1851	2824	32	63	63	NUM
ftr-1851	2824	33	other	other	ADJ
ftr-1851	2824	34	documents	document	NOUN
ftr-1851	2824	35	.	.	PUNCT
ftr-1851	2825	1	(	(	PUNCT
ftr-1851	2825	2	the	the	DET
ftr-1851	2825	3	production	production	NOUN
ftr-1851	2825	4	of	of	ADP
ftr-1851	2825	5	the	the	DET
ftr-1851	2825	6	"	"	PUNCT
ftr-1851	2825	7	long	long	ADJ
ftr-1851	2825	8	opinion	opinion	NOUN
ftr-1851	2825	9	"	"	PUNCT
ftr-1851	2825	10	was	be	AUX
ftr-1851	2825	11	conditioned	condition	VERB
ftr-1851	2825	12	on	on	ADP
ftr-1851	2825	13	an	an	DET
ftr-1851	2825	14	agreement	agreement	NOUN
ftr-1851	2825	15	that	that	PRON
ftr-1851	2825	16	the	the	DET
ftr-1851	2825	17	government	government	NOUN
ftr-1851	2825	18	would	would	AUX
ftr-1851	2825	19	not	not	PART
ftr-1851	2825	20	assert	assert	VERB
ftr-1851	2825	21	that	that	SCONJ
ftr-1851	2825	22	such	such	ADJ
ftr-1851	2825	23	disclosure	disclosure	NOUN
ftr-1851	2825	24	does	do	AUX
ftr-1851	2825	25	not	not	PART
ftr-1851	2825	26	constitute	constitute	VERB
ftr-1851	2825	27	a	a	DET
ftr-1851	2825	28	subject	subject	ADJ
ftr-1851	2825	29	matter	matter	NOUN
ftr-1851	2825	30	waiver	waiver	NOUN
ftr-1851	2825	31	,	,	PUNCT
ftr-1851	2825	32	a	a	DET
ftr-1851	2825	33	condition	condition	NOUN
ftr-1851	2825	34	the	the	DET
ftr-1851	2825	35	government	government	NOUN
ftr-1851	2825	36	refused	refuse	VERB
ftr-1851	2825	37	.	.	PUNCT
ftr-1851	2825	38	)	)	PUNCT
ftr-1851	2826	1	after	after	ADP
ftr-1851	2826	2	reviewing	review	VERB
ftr-1851	2826	3	the	the	DET
ftr-1851	2826	4	documents	document	NOUN
ftr-1851	2826	5	in	in	ADP
ftr-1851	2826	6	camera	camera	NOUN
ftr-1851	2826	7	,	,	PUNCT
ftr-1851	2826	8	the	the	DET
ftr-1851	2826	9	magistrate	magistrate	NOUN
ftr-1851	2826	10	held	hold	VERB
ftr-1851	2826	11	that	that	SCONJ
ftr-1851	2826	12	the	the	DET
ftr-1851	2826	13	attorney	attorney	NOUN
ftr-1851	2826	14	-	-	PUNCT
ftr-1851	2826	15	client	client	NOUN
ftr-1851	2826	16	privilege	privilege	NOUN
ftr-1851	2826	17	[	[	X
ftr-1851	2826	18	in	in	ADP
ftr-1851	2826	19	its	its	PRON
ftr-1851	2826	20	derivative	derivative	ADJ
ftr-1851	2826	21	form	form	NOUN
ftr-1851	2826	22	under	under	ADP
ftr-1851	2826	23	united	united	PROPN
ftr-1851	2826	24	states	states	PROPN
ftr-1851	2826	25	v.	v.	ADP
ftr-1851	2826	26	kovel	kovel	PROPN
ftr-1851	2826	27	,	,	PUNCT
ftr-1851	2826	28	296	296	NUM
ftr-1851	2826	29	f.2d	f.2d	ADP
ftr-1851	2826	30	918	918	NUM
ftr-1851	2826	31	(	(	PUNCT
ftr-1851	2826	32	2d	2d	NUM
ftr-1851	2826	33	cir	cir	NOUN
ftr-1851	2826	34	.	.	PUNCT
ftr-1851	2827	1	1961	1961	NUM
ftr-1851	2827	2	]	]	PUNCT
ftr-1851	2827	3	was	be	AUX
ftr-1851	2827	4	inapplicable	inapplicable	ADJ
ftr-1851	2827	5	because	because	SCONJ
ftr-1851	2827	6	d&t	d&t	PROPN
ftr-1851	2827	7	was	be	AUX
ftr-1851	2827	8	not	not	PART
ftr-1851	2827	9	primarily	primarily	ADV
ftr-1851	2827	10	providing	provide	VERB
ftr-1851	2827	11	"	"	PUNCT
ftr-1851	2827	12	translation	translation	NOUN
ftr-1851	2827	13	"	"	PUNCT
ftr-1851	2827	14	services	service	NOUN
ftr-1851	2827	15	to	to	PART
ftr-1851	2827	16	assist	assist	VERB
ftr-1851	2827	17	the	the	DET
ftr-1851	2827	18	inhouse	inhouse	NOUN
ftr-1851	2827	19	attorneys	attorney	NOUN
ftr-1851	2827	20	in	in	ADP
ftr-1851	2827	21	rendering	render	VERB
ftr-1851	2827	22	legal	legal	ADJ
ftr-1851	2827	23	advice	advice	NOUN
ftr-1851	2827	24	to	to	ADP
ftr-1851	2827	25	the	the	DET
ftr-1851	2827	26	taxpayer	taxpayer	NOUN
ftr-1851	2827	27	,	,	PUNCT
ftr-1851	2827	28	but	but	CCONJ
ftr-1851	2827	29	was	be	AUX
ftr-1851	2827	30	instead	instead	ADV
ftr-1851	2827	31	providing	provide	VERB
ftr-1851	2827	32	tax	tax	NOUN
ftr-1851	2827	33	and	and	CCONJ
ftr-1851	2827	34	business	business	NOUN
ftr-1851	2827	35	advice	advice	NOUN
ftr-1851	2827	36	to	to	ADP
ftr-1851	2827	37	the	the	DET
ftr-1851	2827	38	taxpayer	taxpayer	NOUN
ftr-1851	2827	39	.	.	PUNCT
ftr-1851	2828	1	however	however	ADV
ftr-1851	2828	2	,	,	PUNCT
ftr-1851	2828	3	the	the	DET
ftr-1851	2828	4	work	work	NOUN
ftr-1851	2828	5	product	product	NOUN
ftr-1851	2828	6	doctrine	doctrine	NOUN
ftr-1851	2828	7	was	be	AUX
ftr-1851	2828	8	held	hold	VERB
ftr-1851	2828	9	to	to	PART
ftr-1851	2828	10	apply	apply	VERB
ftr-1851	2828	11	to	to	ADP
ftr-1851	2828	12	the	the	DET
ftr-1851	2828	13	documents	document	NOUN
ftr-1851	2828	14	[	[	X
ftr-1851	2828	15	53	53	NUM
ftr-1851	2828	16	of	of	ADP
ftr-1851	2828	17	which	which	PRON
ftr-1851	2828	18	were	be	AUX
ftr-1851	2828	19	opinion	opinion	NOUN
ftr-1851	2828	20	work	work	NOUN
ftr-1851	2828	21	product	product	NOUN
ftr-1851	2828	22	and	and	CCONJ
ftr-1851	2828	23	10	10	NUM
ftr-1851	2828	24	of	of	ADP
ftr-1851	2828	25	which	which	PRON
ftr-1851	2828	26	were	be	AUX
ftr-1851	2828	27	fact	fact	NOUN
ftr-1851	2828	28	work	work	NOUN
ftr-1851	2828	29	product	product	NOUN
ftr-1851	2828	30	]	]	PUNCT
ftr-1851	2828	31	,	,	PUNCT
ftr-1851	2828	32	and	and	CCONJ
ftr-1851	2828	33	there	there	PRON
ftr-1851	2828	34	was	be	VERB
ftr-1851	2828	35	no	no	DET
ftr-1851	2828	36	waiver	waiver	NOUN
ftr-1851	2828	37	of	of	ADP
ftr-1851	2828	38	this	this	DET
ftr-1851	2828	39	protection	protection	NOUN
ftr-1851	2828	40	by	by	ADP
ftr-1851	2828	41	the	the	DET
ftr-1851	2828	42	provision	provision	NOUN
ftr-1851	2828	43	of	of	ADP
ftr-1851	2828	44	the	the	DET
ftr-1851	2828	45	"	"	PUNCT
ftr-1851	2828	46	short	short	ADJ
ftr-1851	2828	47	"	"	PUNCT
ftr-1851	2828	48	opinion	opinion	NOUN
ftr-1851	2828	49	letter	letter	NOUN
ftr-1851	2828	50	to	to	ADP
ftr-1851	2828	51	the	the	DET
ftr-1851	2828	52	government	government	NOUN
ftr-1851	2828	53	.	.	PUNCT
ftr-1851	2829	1	*	*	PUNCT
ftr-1851	2829	2	nevertheless	nevertheless	ADV
ftr-1851	2829	3	,	,	PUNCT
ftr-1851	2829	4	the	the	DET
ftr-1851	2829	5	documents	document	NOUN
ftr-1851	2829	6	were	be	AUX
ftr-1851	2829	7	protected	protect	VERB
ftr-1851	2829	8	under	under	ADP
ftr-1851	2829	9	the	the	DET
ftr-1851	2829	10	work	work	NOUN
ftr-1851	2829	11	product	product	NOUN
ftr-1851	2829	12	doctrine	doctrine	NOUN
ftr-1851	2829	13	.	.	PUNCT
ftr-1851	2830	1	the	the	DET
ftr-1851	2830	2	government	government	NOUN
ftr-1851	2830	3	conceded	concede	VERB
ftr-1851	2830	4	that	that	SCONJ
ftr-1851	2830	5	the	the	DET
ftr-1851	2830	6	documents	document	NOUN
ftr-1851	2830	7	had	have	AUX
ftr-1851	2830	8	been	be	AUX
ftr-1851	2830	9	prepared	prepare	VERB
ftr-1851	2830	10	in	in	ADP
ftr-1851	2830	11	anticipation	anticipation	NOUN
ftr-1851	2830	12	of	of	ADP
ftr-1851	2830	13	litigation	litigation	NOUN
ftr-1851	2830	14	,	,	PUNCT
ftr-1851	2830	15	but	but	CCONJ
ftr-1851	2830	16	argued	argue	VERB
ftr-1851	2830	17	that	that	SCONJ
ftr-1851	2830	18	the	the	DET
ftr-1851	2830	19	"	"	PUNCT
ftr-1851	2830	20	privilege	privilege	NOUN
ftr-1851	2830	21	"	"	PUNCT
ftr-1851	2830	22	for	for	ADP
ftr-1851	2830	23	work	work	NOUN
ftr-1851	2830	24	product	product	NOUN
ftr-1851	2830	25	had	have	AUX
ftr-1851	2830	26	been	be	AUX
ftr-1851	2830	27	waived	waive	VERB
ftr-1851	2830	28	.	.	PUNCT
ftr-1851	2831	1	the	the	DET
ftr-1851	2831	2	court	court	NOUN
ftr-1851	2831	3	held	hold	VERB
ftr-1851	2831	4	that	that	SCONJ
ftr-1851	2831	5	the	the	DET
ftr-1851	2831	6	work	work	NOUN
ftr-1851	2831	7	product	product	NOUN
ftr-1851	2831	8	doctrine	doctrine	NOUN
ftr-1851	2831	9	can	can	AUX
ftr-1851	2831	10	be	be	AUX
ftr-1851	2831	11	waived	waive	VERB
ftr-1851	2831	12	where	where	SCONJ
ftr-1851	2831	13	the	the	DET
ftr-1851	2831	14	party	party	NOUN
ftr-1851	2831	15	puts	put	VERB
ftr-1851	2831	16	the	the	DET
ftr-1851	2831	17	work	work	NOUN
ftr-1851	2831	18	"	"	PUNCT
ftr-1851	2831	19	in	in	ADP
ftr-1851	2831	20	issue	issue	NOUN
ftr-1851	2831	21	,	,	PUNCT
ftr-1851	2831	22	"	"	PUNCT
ftr-1851	2831	23	but	but	CCONJ
ftr-1851	2831	24	that	that	SCONJ
ftr-1851	2831	25	the	the	DET
ftr-1851	2831	26	work	work	NOUN
ftr-1851	2831	27	in	in	ADP
ftr-1851	2831	28	question	question	NOUN
ftr-1851	2831	29	had	have	AUX
ftr-1851	2831	30	not	not	PART
ftr-1851	2831	31	been	be	AUX
ftr-1851	2831	32	put	put	VERB
ftr-1851	2831	33	in	in	ADP
ftr-1851	2831	34	issue	issue	NOUN
ftr-1851	2831	35	.	.	PUNCT
ftr-1851	2832	1	that	that	SCONJ
ftr-1851	2832	2	the	the	DET
ftr-1851	2832	3	documents	document	NOUN
ftr-1851	2832	4	may	may	AUX
ftr-1851	2832	5	have	have	AUX
ftr-1851	2832	6	related	relate	VERB
ftr-1851	2832	7	to	to	ADP
ftr-1851	2832	8	an	an	DET
ftr-1851	2832	9	opinion	opinion	NOUN
ftr-1851	2832	10	letter	letter	NOUN
ftr-1851	2832	11	on	on	ADP
ftr-1851	2832	12	which	which	PRON
ftr-1851	2832	13	the	the	DET
ftr-1851	2832	14	taxpayer	taxpayer	NOUN
ftr-1851	2832	15	was	be	AUX
ftr-1851	2832	16	going	go	VERB
ftr-1851	2832	17	to	to	PART
ftr-1851	2832	18	rely	rely	VERB
ftr-1851	2832	19	in	in	ADP
ftr-1851	2832	20	an	an	DET
ftr-1851	2832	21	effort	effort	NOUN
ftr-1851	2832	22	to	to	PART
ftr-1851	2832	23	avoid	avoid	VERB
ftr-1851	2832	24	penalties	penalty	NOUN
ftr-1851	2832	25	and	and	CCONJ
ftr-1851	2832	26	with	with	ADP
ftr-1851	2832	27	respect	respect	NOUN
ftr-1851	2832	28	to	to	ADP
ftr-1851	2832	29	which	which	PRON
ftr-1851	2832	30	the	the	DET
ftr-1851	2832	31	taxpayer	taxpayer	NOUN
ftr-1851	2832	32	thus	thus	ADV
ftr-1851	2832	33	waived	waive	VERB
ftr-1851	2832	34	privilege	privilege	NOUN
ftr-1851	2832	35	did	do	AUX
ftr-1851	2832	36	not	not	PART
ftr-1851	2832	37	result	result	VERB
ftr-1851	2832	38	in	in	ADP
ftr-1851	2832	39	waiving	waive	VERB
ftr-1851	2832	40	the	the	DET
ftr-1851	2832	41	work	work	NOUN
ftr-1851	2832	42	product	product	NOUN
ftr-1851	2832	43	doctrine	doctrine	NOUN
ftr-1851	2832	44	,	,	PUNCT
ftr-1851	2832	45	which	which	PRON
ftr-1851	2832	46	is	be	AUX
ftr-1851	2832	47	"	"	PUNCT
ftr-1851	2832	48	broader	broad	ADJ
ftr-1851	2832	49	and	and	CCONJ
ftr-1851	2832	50	more	more	ADV
ftr-1851	2832	51	robust	robust	ADJ
ftr-1851	2832	52	than	than	ADP
ftr-1851	2832	53	the	the	DET
ftr-1851	2832	54	attorney	attorney	NOUN
ftr-1851	2832	55	-	-	PUNCT
ftr-1851	2832	56	client	client	NOUN
ftr-1851	2832	57	privilege	privilege	NOUN
ftr-1851	2832	58	.	.	PUNCT
ftr-1851	2832	59	"	"	PUNCT
ftr-1851	2833	1	however	however	ADV
ftr-1851	2833	2	,	,	PUNCT
ftr-1851	2833	3	the	the	DET
ftr-1851	2833	4	court	court	NOUN
ftr-1851	2833	5	did	do	AUX
ftr-1851	2833	6	not	not	PART
ftr-1851	2833	7	explain	explain	VERB
ftr-1851	2833	8	,	,	PUNCT
ftr-1851	2833	9	however	however	ADV
ftr-1851	2833	10	,	,	PUNCT
ftr-1851	2833	11	how	how	SCONJ
ftr-1851	2833	12	an	an	DET
ftr-1851	2833	13	accounting	accounting	NOUN
ftr-1851	2833	14	firm	firm	NOUN
ftr-1851	2833	15	's	's	PART
ftr-1851	2833	16	work	work	NOUN
ftr-1851	2833	17	became	become	VERB
ftr-1851	2833	18	"	"	PUNCT
ftr-1851	2833	19	attorney	attorney	NOUN
ftr-1851	2833	20	work	work	NOUN
ftr-1851	2833	21	product	product	NOUN
ftr-1851	2833	22	.	.	PUNCT
ftr-1851	2833	23	"	"	PUNCT
ftr-1851	2834	1	this	this	PRON
ftr-1851	2834	2	is	be	AUX
ftr-1851	2834	3	significant	significant	ADJ
ftr-1851	2834	4	because	because	SCONJ
ftr-1851	2834	5	the	the	DET
ftr-1851	2834	6	§	§	PROPN
ftr-1851	2834	7	7525	7525	NUM
ftr-1851	2834	8	privilege	privilege	NOUN
ftr-1851	2834	9	[	[	X
ftr-1851	2834	10	which	which	PRON
ftr-1851	2834	11	was	be	AUX
ftr-1851	2834	12	not	not	PART
ftr-1851	2834	13	expressly	expressly	ADV
ftr-1851	2834	14	raised	raise	VERB
ftr-1851	2834	15	in	in	ADP
ftr-1851	2834	16	the	the	DET
ftr-1851	2834	17	case	case	NOUN
ftr-1851	2834	18	]	]	PUNCT
ftr-1851	2834	19	does	do	AUX
ftr-1851	2834	20	not	not	PART
ftr-1851	2834	21	have	have	VERB
ftr-1851	2834	22	a	a	DET
ftr-1851	2834	23	"	"	PUNCT
ftr-1851	2834	24	work	work	NOUN
ftr-1851	2834	25	product	product	NOUN
ftr-1851	2834	26	"	"	PUNCT
ftr-1851	2834	27	variant	variant	NOUN
ftr-1851	2834	28	.	.	PUNCT
ftr-1851	2834	29	0	0	PUNCT
ftr-1851	2835	1	the	the	DET
ftr-1851	2835	2	opinion	opinion	NOUN
ftr-1851	2835	3	discusses	discuss	VERB
ftr-1851	2835	4	four	four	NUM
ftr-1851	2835	5	factors	factor	NOUN
ftr-1851	2835	6	relevant	relevant	ADJ
ftr-1851	2835	7	to	to	ADP
ftr-1851	2835	8	the	the	DET
ftr-1851	2835	9	applicability	applicability	NOUN
ftr-1851	2835	10	of	of	ADP
ftr-1851	2835	11	the	the	DET
ftr-1851	2835	12	derivative	derivative	ADJ
ftr-1851	2835	13	privilege	privilege	NOUN
ftr-1851	2835	14	:	:	PUNCT
ftr-1851	2835	15	(	(	PUNCT
ftr-1851	2835	16	1	1	X
ftr-1851	2835	17	)	)	PUNCT
ftr-1851	2835	18	whether	whether	SCONJ
ftr-1851	2835	19	the	the	DET
ftr-1851	2835	20	advice	advice	NOUN
ftr-1851	2835	21	was	be	AUX
ftr-1851	2835	22	provided	provide	VERB
ftr-1851	2835	23	to	to	ADP
ftr-1851	2835	24	the	the	DET
ftr-1851	2835	25	counsel	counsel	NOUN
ftr-1851	2835	26	or	or	CCONJ
ftr-1851	2835	27	the	the	DET
ftr-1851	2835	28	client	client	NOUN
ftr-1851	2835	29	;	;	PUNCT
ftr-1851	2835	30	(	(	PUNCT
ftr-1851	2835	31	2	2	X
ftr-1851	2835	32	)	)	PUNCT
ftr-1851	2835	33	whether	whether	SCONJ
ftr-1851	2835	34	the	the	DET
ftr-1851	2835	35	in	in	ADP
ftr-1851	2835	36	-	-	PUNCT
ftr-1851	2835	37	house	house	NOUN
ftr-1851	2835	38	counsel	counsel	NOUN
ftr-1851	2835	39	also	also	ADV
ftr-1851	2835	40	acts	act	VERB
ftr-1851	2835	41	as	as	ADP
ftr-1851	2835	42	a	a	DET
ftr-1851	2835	43	corporate	corporate	ADJ
ftr-1851	2835	44	officer	officer	NOUN
ftr-1851	2835	45	;	;	PUNCT
ftr-1851	2835	46	(	(	PUNCT
ftr-1851	2835	47	3	3	X
ftr-1851	2835	48	)	)	PUNCT
ftr-1851	2835	49	whether	whether	SCONJ
ftr-1851	2835	50	the	the	DET
ftr-1851	2835	51	accountant	accountant	NOUN
ftr-1851	2835	52	is	be	AUX
ftr-1851	2835	53	regularly	regularly	ADV
ftr-1851	2835	54	employed	employ	VERB
ftr-1851	2835	55	as	as	ADP
ftr-1851	2835	56	the	the	DET
ftr-1851	2835	57	client	client	NOUN
ftr-1851	2835	58	's	's	PART
ftr-1851	2835	59	auditor	auditor	NOUN
ftr-1851	2835	60	or	or	CCONJ
ftr-1851	2835	61	advisor	advisor	NOUN
ftr-1851	2835	62	;	;	PUNCT
ftr-1851	2835	63	and	and	CCONJ
ftr-1851	2835	64	(	(	PUNCT
ftr-1851	2835	65	4	4	X
ftr-1851	2835	66	)	)	PUNCT
ftr-1851	2835	67	which	which	PRON
ftr-1851	2835	68	parties	party	NOUN
ftr-1851	2835	69	initiated	initiate	VERB
ftr-1851	2835	70	or	or	CCONJ
ftr-1851	2835	71	received	receive	VERB
ftr-1851	2835	72	the	the	DET
ftr-1851	2835	73	communications	communication	NOUN
ftr-1851	2835	74	.	.	PUNCT
ftr-1851	2836	1	7	7	X
ftr-1851	2836	2	.	.	X
ftr-1851	2836	3	long	long	ADJ
ftr-1851	2836	4	-	-	PUNCT
ftr-1851	2836	5	term	term	NOUN
ftr-1851	2836	6	capital	capital	NOUN
ftr-1851	2836	7	holdings	holding	NOUN
ftr-1851	2836	8	rulings	ruling	NOUN
ftr-1851	2836	9	.	.	PUNCT
ftr-1851	2837	1	long	long	ADJ
ftr-1851	2837	2	-	-	PUNCT
ftr-1851	2837	3	term	term	NOUN
ftr-1851	2837	4	capital	capital	NOUN
ftr-1851	2837	5	holdings	holding	NOUN
ftr-1851	2837	6	v.	v.	ADP
ftr-1851	2837	7	united	united	PROPN
ftr-1851	2837	8	states	states	PROPN
ftr-1851	2837	9	,	,	PUNCT
ftr-1851	2837	10	90	90	NUM
ftr-1851	2837	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2837	12	2002	2002	NUM
ftr-1851	2837	13	-	-	SYM
ftr-1851	2837	14	7446	7446	NUM
ftr-1851	2837	15	,	,	PUNCT
ftr-1851	2837	16	2003	2003	NUM
ftr-1851	2837	17	-	-	SYM
ftr-1851	2837	18	1	1	NUM
ftr-1851	2837	19	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2837	20	.	.	PROPN
ftr-1851	2837	21	50,105	50,105	NUM
ftr-1851	2838	1	[	[	X
ftr-1851	2838	2	vol.6	vol.6	X
ftr-1851	2838	3	:	:	PUNCT
ftr-1851	2838	4	si	si	PROPN
ftr-1851	2838	5	recent	recent	ADJ
ftr-1851	2838	6	developments	development	NOUN
ftr-1851	2838	7	in	in	ADP
ftr-1851	2838	8	federal	federal	ADJ
ftr-1851	2838	9	income	income	NOUN
ftr-1851	2838	10	taxation	taxation	NOUN
ftr-1851	2838	11	(	(	PUNCT
ftr-1851	2838	12	d.	d.	PROPN
ftr-1851	2838	13	conn	conn	PROPN
ftr-1851	2838	14	.	.	PUNCT
ftr-1851	2839	1	10/30/02	10/30/02	NUM
ftr-1851	2839	2	)	)	PUNCT
ftr-1851	2839	3	,	,	PUNCT
ftr-1851	2839	4	modified	modify	VERB
ftr-1851	2839	5	by	by	ADP
ftr-1851	2839	6	,	,	PUNCT
ftr-1851	2839	7	91	91	NUM
ftr-1851	2839	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2839	9	2003	2003	NUM
ftr-1851	2839	10	-	-	SYM
ftr-1851	2839	11	1139	1139	NUM
ftr-1851	2839	12	,	,	PUNCT
ftr-1851	2839	13	2003	2003	NUM
ftr-1851	2839	14	-	-	SYM
ftr-1851	2839	15	1	1	NUM
ftr-1851	2839	16	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2839	17	.	.	PROPN
ftr-1851	2840	1	50,304	50,304	NUM
ftr-1851	2840	2	(	(	PUNCT
ftr-1851	2840	3	d.	d.	PROPN
ftr-1851	2840	4	conn	conn	PROPN
ftr-1851	2840	5	.	.	PROPN
ftr-1851	2841	1	2/14/03	2/14/03	NUM
ftr-1851	2841	2	)	)	PUNCT
ftr-1851	2841	3	.	.	PUNCT
ftr-1851	2842	1	in	in	ADP
ftr-1851	2842	2	connection	connection	NOUN
ftr-1851	2842	3	with	with	ADP
ftr-1851	2842	4	a	a	DET
ftr-1851	2842	5	transaction	transaction	NOUN
ftr-1851	2842	6	,	,	PUNCT
ftr-1851	2842	7	the	the	DET
ftr-1851	2842	8	taxpayer	taxpayer	NOUN
ftr-1851	2842	9	obtained	obtain	VERB
ftr-1851	2842	10	opinions	opinion	NOUN
ftr-1851	2842	11	from	from	ADP
ftr-1851	2842	12	sherman	sherman	PROPN
ftr-1851	2842	13	&	&	CCONJ
ftr-1851	2842	14	sterling	sterling	NOUN
ftr-1851	2842	15	and	and	CCONJ
ftr-1851	2842	16	king	king	NOUN
ftr-1851	2842	17	&	&	CCONJ
ftr-1851	2842	18	spalding	spalding	PROPN
ftr-1851	2842	19	relating	relate	VERB
ftr-1851	2842	20	to	to	ADP
ftr-1851	2842	21	different	different	ADJ
ftr-1851	2842	22	aspects	aspect	NOUN
ftr-1851	2842	23	of	of	ADP
ftr-1851	2842	24	the	the	DET
ftr-1851	2842	25	transaction	transaction	NOUN
ftr-1851	2842	26	.	.	PUNCT
ftr-1851	2843	1	without	without	ADP
ftr-1851	2843	2	specifically	specifically	ADV
ftr-1851	2843	3	disclosing	disclose	VERB
ftr-1851	2843	4	the	the	DET
ftr-1851	2843	5	k&s	k&s	PROPN
ftr-1851	2843	6	opinion	opinion	NOUN
ftr-1851	2843	7	letter	letter	NOUN
ftr-1851	2843	8	itself	itself	PRON
ftr-1851	2843	9	,	,	PUNCT
ftr-1851	2843	10	the	the	DET
ftr-1851	2843	11	taxpayer	taxpayer	NOUN
ftr-1851	2843	12	revealed	reveal	VERB
ftr-1851	2843	13	to	to	ADP
ftr-1851	2843	14	its	its	PRON
ftr-1851	2843	15	tax	tax	NOUN
ftr-1851	2843	16	accountant	accountant	NOUN
ftr-1851	2843	17	that	that	PRON
ftr-1851	2843	18	it	it	PRON
ftr-1851	2843	19	had	have	VERB
ftr-1851	2843	20	a	a	DET
ftr-1851	2843	21	"	"	PUNCT
ftr-1851	2843	22	more	more	ADV
ftr-1851	2843	23	likely	likely	ADJ
ftr-1851	2843	24	than	than	ADP
ftr-1851	2843	25	not	not	PART
ftr-1851	2843	26	"	"	PUNCT
ftr-1851	2843	27	opinion	opinion	NOUN
ftr-1851	2843	28	with	with	ADP
ftr-1851	2843	29	respect	respect	NOUN
ftr-1851	2843	30	to	to	ADP
ftr-1851	2843	31	the	the	DET
ftr-1851	2843	32	allowability	allowability	NOUN
ftr-1851	2843	33	of	of	ADP
ftr-1851	2843	34	the	the	DET
ftr-1851	2843	35	deduction	deduction	NOUN
ftr-1851	2843	36	.	.	PUNCT
ftr-1851	2844	1	the	the	DET
ftr-1851	2844	2	s&s	s&s	PROPN
ftr-1851	2844	3	opinions	opinion	NOUN
ftr-1851	2844	4	,	,	PUNCT
ftr-1851	2844	5	in	in	ADP
ftr-1851	2844	6	contrast	contrast	NOUN
ftr-1851	2844	7	,	,	PUNCT
ftr-1851	2844	8	were	be	AUX
ftr-1851	2844	9	voluntarily	voluntarily	ADV
ftr-1851	2844	10	disclosed	disclose	VERB
ftr-1851	2844	11	in	in	ADP
ftr-1851	2844	12	the	the	DET
ftr-1851	2844	13	course	course	NOUN
ftr-1851	2844	14	of	of	ADP
ftr-1851	2844	15	the	the	DET
ftr-1851	2844	16	audit	audit	NOUN
ftr-1851	2844	17	.	.	PUNCT
ftr-1851	2845	1	the	the	DET
ftr-1851	2845	2	magistrate	magistrate	NOUN
ftr-1851	2845	3	held	hold	VERB
ftr-1851	2845	4	that	that	SCONJ
ftr-1851	2845	5	disclosure	disclosure	NOUN
ftr-1851	2845	6	of	of	ADP
ftr-1851	2845	7	existence	existence	NOUN
ftr-1851	2845	8	of	of	ADP
ftr-1851	2845	9	the	the	DET
ftr-1851	2845	10	k&s	k&s	PROPN
ftr-1851	2845	11	opinion	opinion	NOUN
ftr-1851	2845	12	and	and	CCONJ
ftr-1851	2845	13	that	that	SCONJ
ftr-1851	2845	14	it	it	PRON
ftr-1851	2845	15	was	be	AUX
ftr-1851	2845	16	a	a	DET
ftr-1851	2845	17	more	more	ADV
ftr-1851	2845	18	likely	likely	ADJ
ftr-1851	2845	19	than	than	SCONJ
ftr-1851	2845	20	not	not	PART
ftr-1851	2845	21	opinion	opinion	NOUN
ftr-1851	2845	22	with	with	ADP
ftr-1851	2845	23	respect	respect	NOUN
ftr-1851	2845	24	to	to	ADP
ftr-1851	2845	25	allowance	allowance	NOUN
ftr-1851	2845	26	of	of	ADP
ftr-1851	2845	27	the	the	DET
ftr-1851	2845	28	deduction	deduction	NOUN
ftr-1851	2845	29	disclosed	disclose	VERB
ftr-1851	2845	30	the	the	DET
ftr-1851	2845	31	gist	gist	NOUN
ftr-1851	2845	32	of	of	ADP
ftr-1851	2845	33	the	the	DET
ftr-1851	2845	34	opinion	opinion	NOUN
ftr-1851	2845	35	and	and	CCONJ
ftr-1851	2845	36	thus	thus	ADV
ftr-1851	2845	37	was	be	AUX
ftr-1851	2845	38	an	an	DET
ftr-1851	2845	39	express	express	ADJ
ftr-1851	2845	40	subject	subject	NOUN
ftr-1851	2845	41	matter	matter	NOUN
ftr-1851	2845	42	waiver	waiver	NOUN
ftr-1851	2845	43	even	even	ADV
ftr-1851	2845	44	though	though	SCONJ
ftr-1851	2845	45	the	the	DET
ftr-1851	2845	46	disclosure	disclosure	NOUN
ftr-1851	2845	47	was	be	AUX
ftr-1851	2845	48	extra	extra	ADJ
ftr-1851	2845	49	-	-	ADJ
ftr-1851	2845	50	judicial	judicial	ADJ
ftr-1851	2845	51	.	.	PUNCT
ftr-1851	2846	1	in	in	ADP
ftr-1851	2846	2	addition	addition	NOUN
ftr-1851	2846	3	,	,	PUNCT
ftr-1851	2846	4	the	the	DET
ftr-1851	2846	5	magistrate	magistrate	NOUN
ftr-1851	2846	6	alternatively	alternatively	ADV
ftr-1851	2846	7	reasoned	reason	VERB
ftr-1851	2846	8	that	that	SCONJ
ftr-1851	2846	9	voluntary	voluntary	ADJ
ftr-1851	2846	10	disclosure	disclosure	NOUN
ftr-1851	2846	11	of	of	ADP
ftr-1851	2846	12	the	the	DET
ftr-1851	2846	13	s&s	s&s	PROPN
ftr-1851	2846	14	opinions	opinion	NOUN
ftr-1851	2846	15	,	,	PUNCT
ftr-1851	2846	16	while	while	SCONJ
ftr-1851	2846	17	asserting	assert	VERB
ftr-1851	2846	18	privilege	privilege	NOUN
ftr-1851	2846	19	as	as	ADP
ftr-1851	2846	20	to	to	ADP
ftr-1851	2846	21	k&s	k&s	PROPN
ftr-1851	2846	22	opinion	opinion	NOUN
ftr-1851	2846	23	regarding	regard	VERB
ftr-1851	2846	24	a	a	DET
ftr-1851	2846	25	different	different	ADJ
ftr-1851	2846	26	aspect	aspect	NOUN
ftr-1851	2846	27	of	of	ADP
ftr-1851	2846	28	the	the	DET
ftr-1851	2846	29	same	same	ADJ
ftr-1851	2846	30	transaction	transaction	NOUN
ftr-1851	2846	31	,	,	PUNCT
ftr-1851	2846	32	was	be	AUX
ftr-1851	2846	33	an	an	DET
ftr-1851	2846	34	attempt	attempt	NOUN
ftr-1851	2846	35	to	to	PART
ftr-1851	2846	36	use	use	VERB
ftr-1851	2846	37	the	the	DET
ftr-1851	2846	38	"	"	PUNCT
ftr-1851	2846	39	privileged	privileged	ADJ
ftr-1851	2846	40	communications	communication	NOUN
ftr-1851	2846	41	as	as	ADP
ftr-1851	2846	42	both	both	CCONJ
ftr-1851	2846	43	a	a	DET
ftr-1851	2846	44	shield	shield	NOUN
ftr-1851	2846	45	and	and	CCONJ
ftr-1851	2846	46	a	a	DET
ftr-1851	2846	47	sword	sword	NOUN
ftr-1851	2846	48	.	.	PUNCT
ftr-1851	2846	49	"	"	PUNCT
ftr-1851	2847	1	the	the	DET
ftr-1851	2847	2	magistrate	magistrate	NOUN
ftr-1851	2847	3	found	find	VERB
ftr-1851	2847	4	implied	imply	VERB
ftr-1851	2847	5	waiver	waiver	NOUN
ftr-1851	2847	6	as	as	ADP
ftr-1851	2847	7	to	to	ADP
ftr-1851	2847	8	the	the	DET
ftr-1851	2847	9	k&s	k&s	PROPN
ftr-1851	2847	10	opinion	opinion	NOUN
ftr-1851	2847	11	.	.	PUNCT
ftr-1851	2848	1	the	the	DET
ftr-1851	2848	2	alternative	alternative	NOUN
ftr-1851	2848	3	holding	holding	NOUN
ftr-1851	2848	4	is	be	AUX
ftr-1851	2848	5	confusing	confusing	ADJ
ftr-1851	2848	6	,	,	PUNCT
ftr-1851	2848	7	however	however	ADV
ftr-1851	2848	8	,	,	PUNCT
ftr-1851	2848	9	because	because	SCONJ
ftr-1851	2848	10	the	the	DET
ftr-1851	2848	11	magistrate	magistrate	NOUN
ftr-1851	2848	12	also	also	ADV
ftr-1851	2848	13	factored	factor	VERB
ftr-1851	2848	14	in	in	ADP
ftr-1851	2848	15	the	the	DET
ftr-1851	2848	16	express	express	ADJ
ftr-1851	2848	17	waiver	waiver	NOUN
ftr-1851	2848	18	resulting	result	VERB
ftr-1851	2848	19	from	from	ADP
ftr-1851	2848	20	the	the	DET
ftr-1851	2848	21	disclosure	disclosure	NOUN
ftr-1851	2848	22	of	of	ADP
ftr-1851	2848	23	the	the	DET
ftr-1851	2848	24	existence	existence	NOUN
ftr-1851	2848	25	of	of	ADP
ftr-1851	2848	26	the	the	DET
ftr-1851	2848	27	k&s	k&s	PROPN
ftr-1851	2848	28	opinion	opinion	NOUN
ftr-1851	2848	29	to	to	ADP
ftr-1851	2848	30	its	its	PRON
ftr-1851	2848	31	tax	tax	NOUN
ftr-1851	2848	32	accountant	accountant	NOUN
ftr-1851	2848	33	.	.	PUNCT
ftr-1851	2849	1	nevertheless	nevertheless	ADV
ftr-1851	2849	2	,	,	PUNCT
ftr-1851	2849	3	the	the	DET
ftr-1851	2849	4	magistrate	magistrate	NOUN
ftr-1851	2849	5	ultimately	ultimately	ADV
ftr-1851	2849	6	concluded	conclude	VERB
ftr-1851	2849	7	that	that	SCONJ
ftr-1851	2849	8	the	the	DET
ftr-1851	2849	9	k&s	k&s	PROPN
ftr-1851	2849	10	opinion	opinion	NOUN
ftr-1851	2849	11	could	could	AUX
ftr-1851	2849	12	constitute	constitute	VERB
ftr-1851	2849	13	work	work	NOUN
ftr-1851	2849	14	product	product	NOUN
ftr-1851	2849	15	under	under	ADP
ftr-1851	2849	16	second	second	ADJ
ftr-1851	2849	17	circuit	circuit	NOUN
ftr-1851	2849	18	's	's	PART
ftr-1851	2849	19	application	application	NOUN
ftr-1851	2849	20	of	of	ADP
ftr-1851	2849	21	the	the	DET
ftr-1851	2849	22	doctrine	doctrine	NOUN
ftr-1851	2849	23	to	to	ADP
ftr-1851	2849	24	documents	document	NOUN
ftr-1851	2849	25	prepared	prepare	VERB
ftr-1851	2849	26	"	"	PUNCT
ftr-1851	2849	27	in	in	ADP
ftr-1851	2849	28	anticipation	anticipation	NOUN
ftr-1851	2849	29	of	of	ADP
ftr-1851	2849	30	litigation	litigation	NOUN
ftr-1851	2849	31	,	,	PUNCT
ftr-1851	2849	32	"	"	PUNCT
ftr-1851	2849	33	in	in	ADP
ftr-1851	2849	34	united	united	PROPN
ftr-1851	2849	35	states	states	PROPN
ftr-1851	2849	36	v.	v.	PROPN
ftr-1851	2849	37	adiman	adiman	PROPN
ftr-1851	2849	38	,	,	PUNCT
ftr-1851	2849	39	134	134	NUM
ftr-1851	2849	40	f.3d	f.3d	NUM
ftr-1851	2849	41	1194	1194	NUM
ftr-1851	2849	42	(	(	PUNCT
ftr-1851	2849	43	2d	2d	NUM
ftr-1851	2849	44	cir	cir	NOUN
ftr-1851	2849	45	.	.	PUNCT
ftr-1851	2849	46	1998	1998	NUM
ftr-1851	2849	47	)	)	PUNCT
ftr-1851	2849	48	.	.	PUNCT
ftr-1851	2850	1	accordingly	accordingly	ADV
ftr-1851	2850	2	,	,	PUNCT
ftr-1851	2850	3	the	the	DET
ftr-1851	2850	4	magistrate	magistrate	NOUN
ftr-1851	2850	5	required	require	VERB
ftr-1851	2850	6	submission	submission	NOUN
ftr-1851	2850	7	of	of	ADP
ftr-1851	2850	8	documents	document	NOUN
ftr-1851	2850	9	for	for	ADP
ftr-1851	2850	10	an	an	PRON
ftr-1851	2850	11	in	in	ADP
ftr-1851	2850	12	camera	camera	NOUN
ftr-1851	2850	13	inspection	inspection	NOUN
ftr-1851	2850	14	.	.	PUNCT
ftr-1851	2850	15	0	0	PUNCT
ftr-1851	2851	1	on	on	ADP
ftr-1851	2851	2	reconsideration	reconsideration	NOUN
ftr-1851	2851	3	,	,	PUNCT
ftr-1851	2851	4	the	the	DET
ftr-1851	2851	5	magistrate	magistrate	NOUN
ftr-1851	2851	6	found	find	VERB
ftr-1851	2851	7	that	that	SCONJ
ftr-1851	2851	8	the	the	DET
ftr-1851	2851	9	s&s	s&s	PROPN
ftr-1851	2851	10	opinion	opinion	NOUN
ftr-1851	2851	11	was	be	AUX
ftr-1851	2851	12	not	not	PART
ftr-1851	2851	13	privileged	privileged	ADJ
ftr-1851	2851	14	because	because	SCONJ
ftr-1851	2851	15	it	it	PRON
ftr-1851	2851	16	was	be	AUX
ftr-1851	2851	17	prepared	prepare	VERB
ftr-1851	2851	18	for	for	ADP
ftr-1851	2851	19	the	the	DET
ftr-1851	2851	20	purpose	purpose	NOUN
ftr-1851	2851	21	of	of	ADP
ftr-1851	2851	22	ascertaining	ascertain	VERB
ftr-1851	2851	23	the	the	DET
ftr-1851	2851	24	basis	basis	NOUN
ftr-1851	2851	25	of	of	ADP
ftr-1851	2851	26	a	a	DET
ftr-1851	2851	27	partnership	partnership	NOUN
ftr-1851	2851	28	interest	interest	NOUN
ftr-1851	2851	29	and	and	CCONJ
ftr-1851	2851	30	thus	thus	ADV
ftr-1851	2851	31	was	be	AUX
ftr-1851	2851	32	a	a	DET
ftr-1851	2851	33	record	record	NOUN
ftr-1851	2851	34	that	that	PRON
ftr-1851	2851	35	had	have	VERB
ftr-1851	2851	36	to	to	PART
ftr-1851	2851	37	be	be	AUX
ftr-1851	2851	38	made	make	VERB
ftr-1851	2851	39	available	available	ADJ
ftr-1851	2851	40	to	to	ADP
ftr-1851	2851	41	the	the	DET
ftr-1851	2851	42	irs	irs	PROPN
ftr-1851	2851	43	under	under	ADP
ftr-1851	2851	44	reg	reg	NOUN
ftr-1851	2851	45	.	.	PUNCT
ftr-1851	2852	1	§	§	PROPN
ftr-1851	2852	2	1.6001	1.6001	NUM
ftr-1851	2852	3	-	-	SYM
ftr-1851	2852	4	1(a	1(a	NUM
ftr-1851	2852	5	)	)	PUNCT
ftr-1851	2852	6	.	.	PUNCT
ftr-1851	2853	1	since	since	SCONJ
ftr-1851	2853	2	the	the	DET
ftr-1851	2853	3	s&s	s&s	PROPN
ftr-1851	2853	4	opinion	opinion	NOUN
ftr-1851	2853	5	was	be	AUX
ftr-1851	2853	6	not	not	PART
ftr-1851	2853	7	privileged	privileged	ADJ
ftr-1851	2853	8	to	to	PART
ftr-1851	2853	9	begin	begin	VERB
ftr-1851	2853	10	with	with	ADP
ftr-1851	2853	11	,	,	PUNCT
ftr-1851	2853	12	its	its	PRON
ftr-1851	2853	13	disclosure	disclosure	NOUN
ftr-1851	2853	14	was	be	AUX
ftr-1851	2853	15	not	not	PART
ftr-1851	2853	16	a	a	DET
ftr-1851	2853	17	subject	subject	ADJ
ftr-1851	2853	18	matter	matter	NOUN
ftr-1851	2853	19	waiver	waiver	NOUN
ftr-1851	2853	20	.	.	PUNCT
ftr-1851	2854	1	furthermore	furthermore	ADV
ftr-1851	2854	2	,	,	PUNCT
ftr-1851	2854	3	after	after	ADP
ftr-1851	2854	4	considering	consider	VERB
ftr-1851	2854	5	additional	additional	ADJ
ftr-1851	2854	6	facts	fact	NOUN
ftr-1851	2854	7	the	the	DET
ftr-1851	2854	8	k&s	k&s	PROPN
ftr-1851	2854	9	opinion	opinion	NOUN
ftr-1851	2854	10	was	be	AUX
ftr-1851	2854	11	found	find	VERB
ftr-1851	2854	12	not	not	PART
ftr-1851	2854	13	to	to	PART
ftr-1851	2854	14	deal	deal	VERB
ftr-1851	2854	15	with	with	ADP
ftr-1851	2854	16	the	the	DET
ftr-1851	2854	17	same	same	ADJ
ftr-1851	2854	18	issues	issue	NOUN
ftr-1851	2854	19	as	as	ADP
ftr-1851	2854	20	the	the	DET
ftr-1851	2854	21	s&s	s&s	PROPN
ftr-1851	2854	22	opinion	opinion	NOUN
ftr-1851	2854	23	,	,	PUNCT
ftr-1851	2854	24	and	and	CCONJ
ftr-1851	2854	25	thus	thus	ADV
ftr-1851	2854	26	the	the	DET
ftr-1851	2854	27	disclosure	disclosure	NOUN
ftr-1851	2854	28	of	of	ADP
ftr-1851	2854	29	the	the	DET
ftr-1851	2854	30	s&s	s&s	PROPN
ftr-1851	2854	31	opinion	opinion	NOUN
ftr-1851	2854	32	was	be	AUX
ftr-1851	2854	33	not	not	PART
ftr-1851	2854	34	a	a	DET
ftr-1851	2854	35	waiver	waiver	NOUN
ftr-1851	2854	36	with	with	ADP
ftr-1851	2854	37	respect	respect	NOUN
ftr-1851	2854	38	to	to	ADP
ftr-1851	2854	39	the	the	DET
ftr-1851	2854	40	k&s	k&s	PROPN
ftr-1851	2854	41	opinion	opinion	NOUN
ftr-1851	2854	42	.	.	PUNCT
ftr-1851	2855	1	however	however	ADV
ftr-1851	2855	2	,	,	PUNCT
ftr-1851	2855	3	the	the	DET
ftr-1851	2855	4	magistrate	magistrate	NOUN
ftr-1851	2855	5	reaffirmed	reaffirm	VERB
ftr-1851	2855	6	that	that	SCONJ
ftr-1851	2855	7	the	the	DET
ftr-1851	2855	8	disclosure	disclosure	NOUN
ftr-1851	2855	9	of	of	ADP
ftr-1851	2855	10	existence	existence	NOUN
ftr-1851	2855	11	of	of	ADP
ftr-1851	2855	12	the	the	DET
ftr-1851	2855	13	k&s	k&s	PROPN
ftr-1851	2855	14	opinion	opinion	NOUN
ftr-1851	2855	15	and	and	CCONJ
ftr-1851	2855	16	that	that	SCONJ
ftr-1851	2855	17	it	it	PRON
ftr-1851	2855	18	was	be	AUX
ftr-1851	2855	19	a	a	DET
ftr-1851	2855	20	more	more	ADV
ftr-1851	2855	21	likely	likely	ADJ
ftr-1851	2855	22	than	than	SCONJ
ftr-1851	2855	23	not	not	PART
ftr-1851	2855	24	opinion	opinion	NOUN
ftr-1851	2855	25	with	with	ADP
ftr-1851	2855	26	respect	respect	NOUN
ftr-1851	2855	27	to	to	ADP
ftr-1851	2855	28	the	the	DET
ftr-1851	2855	29	allowance	allowance	NOUN
ftr-1851	2855	30	of	of	ADP
ftr-1851	2855	31	the	the	DET
ftr-1851	2855	32	deduction	deduction	NOUN
ftr-1851	2855	33	disclosed	disclose	VERB
ftr-1851	2855	34	the	the	DET
ftr-1851	2855	35	gist	gist	NOUN
ftr-1851	2855	36	of	of	ADP
ftr-1851	2855	37	opinion	opinion	NOUN
ftr-1851	2855	38	and	and	CCONJ
ftr-1851	2855	39	thus	thus	ADV
ftr-1851	2855	40	was	be	AUX
ftr-1851	2855	41	an	an	DET
ftr-1851	2855	42	express	express	ADJ
ftr-1851	2855	43	waiver	waiver	NOUN
ftr-1851	2855	44	,	,	PUNCT
ftr-1851	2855	45	but	but	CCONJ
ftr-1851	2855	46	rather	rather	ADV
ftr-1851	2855	47	than	than	ADP
ftr-1851	2855	48	being	be	AUX
ftr-1851	2855	49	a	a	DET
ftr-1851	2855	50	subject	subject	ADJ
ftr-1851	2855	51	matter	matter	NOUN
ftr-1851	2855	52	waiver	waiver	NOUN
ftr-1851	2855	53	as	as	SCONJ
ftr-1851	2855	54	originally	originally	ADV
ftr-1851	2855	55	held	hold	VERB
ftr-1851	2855	56	the	the	DET
ftr-1851	2855	57	waiver	waiver	NOUN
ftr-1851	2855	58	was	be	AUX
ftr-1851	2855	59	only	only	ADV
ftr-1851	2855	60	of	of	ADP
ftr-1851	2855	61	those	those	DET
ftr-1851	2855	62	portions	portion	NOUN
ftr-1851	2855	63	of	of	ADP
ftr-1851	2855	64	the	the	DET
ftr-1851	2855	65	opinion	opinion	NOUN
ftr-1851	2855	66	letter	letter	NOUN
ftr-1851	2855	67	reflecting	reflect	VERB
ftr-1851	2855	68	the	the	DET
ftr-1851	2855	69	matter	matter	NOUN
ftr-1851	2855	70	actually	actually	ADV
ftr-1851	2855	71	disclosed	disclose	VERB
ftr-1851	2855	72	.	.	PUNCT
ftr-1851	2856	1	finally	finally	ADV
ftr-1851	2856	2	,	,	PUNCT
ftr-1851	2856	3	the	the	DET
ftr-1851	2856	4	magistrate	magistrate	NOUN
ftr-1851	2856	5	held	hold	VERB
ftr-1851	2856	6	that	that	SCONJ
ftr-1851	2856	7	the	the	DET
ftr-1851	2856	8	k&s	k&s	PROPN
ftr-1851	2856	9	opinion	opinion	NOUN
ftr-1851	2856	10	was	be	AUX
ftr-1851	2856	11	opinion	opinion	NOUN
ftr-1851	2856	12	attorney	attorney	NOUN
ftr-1851	2856	13	work	work	NOUN
ftr-1851	2856	14	product	product	NOUN
ftr-1851	2856	15	that	that	PRON
ftr-1851	2856	16	was	be	AUX
ftr-1851	2856	17	not	not	PART
ftr-1851	2856	18	discoverable	discoverable	ADJ
ftr-1851	2856	19	by	by	ADP
ftr-1851	2856	20	the	the	DET
ftr-1851	2856	21	irs	irs	PROPN
ftr-1851	2856	22	.	.	PUNCT
ftr-1851	2857	1	8	8	NUM
ftr-1851	2857	2	.	.	X
ftr-1851	2857	3	attorney	attorney	NOUN
ftr-1851	2857	4	-	-	PUNCT
ftr-1851	2857	5	client	client	NOUN
ftr-1851	2857	6	privilege	privilege	NOUN
ftr-1851	2857	7	and	and	CCONJ
ftr-1851	2857	8	work	work	NOUN
ftr-1851	2857	9	product	product	NOUN
ftr-1851	2857	10	doctrine	doctrine	NOUN
ftr-1851	2857	11	can	can	AUX
ftr-1851	2857	12	shield	shield	VERB
ftr-1851	2857	13	documents	document	NOUN
ftr-1851	2857	14	from	from	ADP
ftr-1851	2857	15	the	the	DET
ftr-1851	2857	16	irs	irs	PROPN
ftr-1851	2857	17	,	,	PUNCT
ftr-1851	2857	18	but	but	CCONJ
ftr-1851	2857	19	you	you	PRON
ftr-1851	2857	20	've	have	AUX
ftr-1851	2857	21	got	get	VERB
ftr-1851	2857	22	to	to	PART
ftr-1851	2857	23	have	have	VERB
ftr-1851	2857	24	a	a	DET
ftr-1851	2857	25	privilege	privilege	NOUN
ftr-1851	2857	26	log	log	NOUN
ftr-1851	2857	27	.	.	PUNCT
ftr-1851	2858	1	toler	toler	PROPN
ftr-1851	2858	2	v.	v.	PROPN
ftr-1851	2858	3	united	united	PROPN
ftr-1851	2858	4	states	states	PROPN
ftr-1851	2858	5	,	,	PUNCT
ftr-1851	2858	6	91	91	NUM
ftr-1851	2858	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2858	8	2003	2003	NUM
ftr-1851	2858	9	-	-	SYM
ftr-1851	2858	10	2262,2003	2262,2003	NUM
ftr-1851	2858	11	-	-	SYM
ftr-1851	2858	12	1	1	NUM
ftr-1851	2858	13	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2858	14	.	.	PROPN
ftr-1851	2859	1	50,476	50,476	NUM
ftr-1851	2859	2	(	(	PUNCT
ftr-1851	2859	3	s.d	s.d	PROPN
ftr-1851	2859	4	.	.	PROPN
ftr-1851	2859	5	ohio	ohio	PROPN
ftr-1851	2859	6	4/29/03	4/29/03	NUM
ftr-1851	2859	7	)	)	PUNCT
ftr-1851	2859	8	.	.	PUNCT
ftr-1851	2860	1	in	in	ADP
ftr-1851	2860	2	connection	connection	NOUN
ftr-1851	2860	3	with	with	ADP
ftr-1851	2860	4	a	a	DET
ftr-1851	2860	5	criminal	criminal	ADJ
ftr-1851	2860	6	investigation	investigation	NOUN
ftr-1851	2860	7	[	[	X
ftr-1851	2860	8	prior	prior	ADV
ftr-1851	2860	9	to	to	ADP
ftr-1851	2860	10	a	a	DET
ftr-1851	2860	11	referral	referral	NOUN
ftr-1851	2860	12	to	to	ADP
ftr-1851	2860	13	the	the	DET
ftr-1851	2860	14	justice	justice	NOUN
ftr-1851	2860	15	department	department	PROPN
ftr-1851	2860	16	]	]	PUNCT
ftr-1851	2860	17	,	,	PUNCT
ftr-1851	2860	18	the	the	DET
ftr-1851	2860	19	irs	irs	PROPN
ftr-1851	2860	20	issued	issue	VERB
ftr-1851	2860	21	a	a	DET
ftr-1851	2860	22	summons	summon	NOUN
ftr-1851	2860	23	seeking	seek	VERB
ftr-1851	2860	24	the	the	DET
ftr-1851	2860	25	taxpayer	taxpayer	NOUN
ftr-1851	2860	26	's	's	PART
ftr-1851	2860	27	documents	document	NOUN
ftr-1851	2860	28	,	,	PUNCT
ftr-1851	2860	29	including	include	VERB
ftr-1851	2860	30	all	all	DET
ftr-1851	2860	31	records	record	NOUN
ftr-1851	2860	32	used	use	VERB
ftr-1851	2860	33	or	or	CCONJ
ftr-1851	2860	34	resulting	result	VERB
ftr-1851	2860	35	from	from	ADP
ftr-1851	2860	36	preparation	preparation	NOUN
ftr-1851	2860	37	of	of	ADP
ftr-1851	2860	38	the	the	DET
ftr-1851	2860	39	taxpayer	taxpayer	NOUN
ftr-1851	2860	40	's	's	PART
ftr-1851	2860	41	tax	tax	NOUN
ftr-1851	2860	42	returns	return	NOUN
ftr-1851	2860	43	,	,	PUNCT
ftr-1851	2860	44	to	to	ADP
ftr-1851	2860	45	kiesling	kiesling	NOUN
ftr-1851	2860	46	,	,	PUNCT
ftr-1851	2860	47	an	an	DET
ftr-1851	2860	48	accountant	accountant	NOUN
ftr-1851	2860	49	-	-	PUNCT
ftr-1851	2860	50	attorney	attorney	NOUN
ftr-1851	2860	51	,	,	PUNCT
ftr-1851	2860	52	who	who	PRON
ftr-1851	2860	53	had	have	AUX
ftr-1851	2860	54	advised	advise	VERB
ftr-1851	2860	55	the	the	DET
ftr-1851	2860	56	taxpayer	taxpayer	NOUN
ftr-1851	2860	57	on	on	ADP
ftr-1851	2860	58	various	various	ADJ
ftr-1851	2860	59	tax	tax	NOUN
ftr-1851	2860	60	matters	matter	NOUN
ftr-1851	2860	61	in	in	ADP
ftr-1851	2860	62	his	his	PRON
ftr-1851	2860	63	capacity	capacity	NOUN
ftr-1851	2860	64	as	as	ADP
ftr-1851	2860	65	an	an	DET
ftr-1851	2860	66	attorney	attorney	NOUN
ftr-1851	2860	67	.	.	PUNCT
ftr-1851	2861	1	kiesling	kiesling	NOUN
ftr-1851	2861	2	represented	represent	VERB
ftr-1851	2861	3	the	the	DET
ftr-1851	2861	4	taxpayer	taxpayer	NOUN
ftr-1851	2861	5	in	in	ADP
ftr-1851	2861	6	the	the	DET
ftr-1851	2861	7	criminal	criminal	ADJ
ftr-1851	2861	8	matter	matter	NOUN
ftr-1851	2861	9	until	until	ADP
ftr-1851	2861	10	august	august	PROPN
ftr-1851	2861	11	2000	2000	NUM
ftr-1851	2861	12	,	,	PUNCT
ftr-1851	2861	13	when	when	SCONJ
ftr-1851	2861	14	the	the	DET
ftr-1851	2861	15	taxpayer	taxpayer	NOUN
ftr-1851	2861	16	retained	retain	VERB
ftr-1851	2861	17	another	another	DET
ftr-1851	2861	18	law	law	NOUN
ftr-1851	2861	19	firn	firn	NOUN
ftr-1851	2861	20	,	,	PUNCT
ftr-1851	2861	21	"	"	PUNCT
ftr-1851	2861	22	szd	szd	PROPN
ftr-1851	2861	23	,	,	PUNCT
ftr-1851	2861	24	"	"	PUNCT
ftr-1851	2861	25	which	which	PRON
ftr-1851	2861	26	in	in	ADP
ftr-1851	2861	27	turn	turn	NOUN
ftr-1851	2861	28	retained	retain	VERB
ftr-1851	2861	29	kiesling	kiesle	VERB
ftr-1851	2861	30	.	.	PUNCT
ftr-1851	2862	1	because	because	SCONJ
ftr-1851	2862	2	prior	prior	ADV
ftr-1851	2862	3	to	to	ADP
ftr-1851	2862	4	august	august	PROPN
ftr-1851	2862	5	2000	2000	NUM
ftr-1851	2862	6	,	,	PUNCT
ftr-1851	2862	7	kiesling	kiesling	NOUN
ftr-1851	2862	8	did	do	AUX
ftr-1851	2862	9	not	not	PART
ftr-1851	2862	10	possess	possess	VERB
ftr-1851	2862	11	any	any	PRON
ftr-1851	2862	12	of	of	ADP
ftr-1851	2862	13	the	the	DET
ftr-1851	2862	14	documents	document	NOUN
ftr-1851	2862	15	in	in	ADP
ftr-1851	2862	16	question	question	NOUN
ftr-1851	2862	17	,	,	PUNCT
ftr-1851	2862	18	the	the	DET
ftr-1851	2862	19	summons	summon	NOUN
ftr-1851	2862	20	was	be	AUX
ftr-1851	2862	21	quashed	quash	VERB
ftr-1851	2862	22	in	in	ADP
ftr-1851	2862	23	that	that	DET
ftr-1851	2862	24	regard	regard	NOUN
ftr-1851	2862	25	.	.	PUNCT
ftr-1851	2863	1	however	however	ADV
ftr-1851	2863	2	,	,	PUNCT
ftr-1851	2863	3	if	if	SCONJ
ftr-1851	2863	4	kiesling	kiesle	VERB
ftr-1851	2863	5	possessed	possess	VERB
ftr-1851	2863	6	any	any	DET
ftr-1851	2863	7	documents	document	NOUN
ftr-1851	2863	8	or	or	CCONJ
ftr-1851	2863	9	obtained	obtain	VERB
ftr-1851	2863	10	20041	20041	NUM
ftr-1851	2863	11	florida	florida	PROPN
ftr-1851	2863	12	tax	tax	NOUN
ftr-1851	2863	13	review	review	NOUN
ftr-1851	2863	14	any	any	DET
ftr-1851	2863	15	information	information	NOUN
ftr-1851	2863	16	described	describe	VERB
ftr-1851	2863	17	in	in	ADP
ftr-1851	2863	18	the	the	DET
ftr-1851	2863	19	summons	summon	NOUN
ftr-1851	2863	20	that	that	PRON
ftr-1851	2863	21	were	be	AUX
ftr-1851	2863	22	created	create	VERB
ftr-1851	2863	23	or	or	CCONJ
ftr-1851	2863	24	obtained	obtain	VERB
ftr-1851	2863	25	after	after	SCONJ
ftr-1851	2863	26	the	the	DET
ftr-1851	2863	27	taxpayer	taxpayer	NOUN
ftr-1851	2863	28	retained	retain	VERB
ftr-1851	2863	29	szd	szd	NOUN
ftr-1851	2863	30	a	a	DET
ftr-1851	2863	31	fact	fact	NOUN
ftr-1851	2863	32	that	that	PRON
ftr-1851	2863	33	was	be	AUX
ftr-1851	2863	34	not	not	PART
ftr-1851	2863	35	admitted	admit	VERB
ftr-1851	2863	36	the	the	DET
ftr-1851	2863	37	documents	document	NOUN
ftr-1851	2863	38	and	and	CCONJ
ftr-1851	2863	39	information	information	NOUN
ftr-1851	2863	40	were	be	AUX
ftr-1851	2863	41	protected	protect	VERB
ftr-1851	2863	42	by	by	ADP
ftr-1851	2863	43	the	the	DET
ftr-1851	2863	44	attorney	attorney	NOUN
ftr-1851	2863	45	-	-	PUNCT
ftr-1851	2863	46	client	client	NOUN
ftr-1851	2863	47	privilege	privilege	NOUN
ftr-1851	2863	48	to	to	ADP
ftr-1851	2863	49	the	the	DET
ftr-1851	2863	50	extent	extent	NOUN
ftr-1851	2863	51	that	that	SCONJ
ftr-1851	2863	52	they	they	PRON
ftr-1851	2863	53	"	"	PUNCT
ftr-1851	2863	54	serve[d	serve[d	PROPN
ftr-1851	2863	55	]	]	PUNCT
ftr-1851	2863	56	to	to	PART
ftr-1851	2863	57	disclose	disclose	VERB
ftr-1851	2863	58	confidential	confidential	ADJ
ftr-1851	2863	59	legal	legal	ADJ
ftr-1851	2863	60	communications	communication	NOUN
ftr-1851	2863	61	between	between	ADP
ftr-1851	2863	62	[	[	X
ftr-1851	2863	63	taxpayer	taxpayer	NOUN
ftr-1851	2863	64	]	]	PUNCT
ftr-1851	2863	65	and	and	CCONJ
ftr-1851	2863	66	szd	szd	PROPN
ftr-1851	2863	67	,	,	PUNCT
ftr-1851	2863	68	"	"	PUNCT
ftr-1851	2863	69	since	since	SCONJ
ftr-1851	2863	70	kiesling	kiesle	VERB
ftr-1851	2863	71	was	be	AUX
ftr-1851	2863	72	szd	szd	NOUN
ftr-1851	2863	73	's	's	PART
ftr-1851	2863	74	agent	agent	NOUN
ftr-1851	2863	75	.	.	PUNCT
ftr-1851	2864	1	furthermore	furthermore	ADV
ftr-1851	2864	2	,	,	PUNCT
ftr-1851	2864	3	to	to	ADP
ftr-1851	2864	4	the	the	DET
ftr-1851	2864	5	extent	extent	NOUN
ftr-1851	2864	6	any	any	DET
ftr-1851	2864	7	relevant	relevant	ADJ
ftr-1851	2864	8	documents	document	NOUN
ftr-1851	2864	9	were	be	AUX
ftr-1851	2864	10	prepared	prepare	VERB
ftr-1851	2864	11	or	or	CCONJ
ftr-1851	2864	12	created	create	VERB
ftr-1851	2864	13	to	to	PART
ftr-1851	2864	14	assist	assist	VERB
ftr-1851	2864	15	in	in	ADP
ftr-1851	2864	16	defending	defend	VERB
ftr-1851	2864	17	against	against	ADP
ftr-1851	2864	18	the	the	DET
ftr-1851	2864	19	possible	possible	ADJ
ftr-1851	2864	20	criminal	criminal	ADJ
ftr-1851	2864	21	charges	charge	NOUN
ftr-1851	2864	22	,	,	PUNCT
ftr-1851	2864	23	they	they	PRON
ftr-1851	2864	24	were	be	AUX
ftr-1851	2864	25	protected	protect	VERB
ftr-1851	2864	26	by	by	ADP
ftr-1851	2864	27	the	the	DET
ftr-1851	2864	28	work	work	NOUN
ftr-1851	2864	29	product	product	NOUN
ftr-1851	2864	30	doctrine	doctrine	NOUN
ftr-1851	2864	31	,	,	PUNCT
ftr-1851	2864	32	regardless	regardless	ADV
ftr-1851	2864	33	of	of	ADP
ftr-1851	2864	34	whether	whether	SCONJ
ftr-1851	2864	35	kiesling	kiesling	NOUN
ftr-1851	2864	36	was	be	AUX
ftr-1851	2864	37	acting	act	VERB
ftr-1851	2864	38	as	as	ADP
ftr-1851	2864	39	an	an	DET
ftr-1851	2864	40	attorney	attorney	NOUN
ftr-1851	2864	41	or	or	CCONJ
ftr-1851	2864	42	accountant	accountant	NOUN
ftr-1851	2864	43	after	after	ADP
ftr-1851	2864	44	being	be	AUX
ftr-1851	2864	45	retained	retain	VERB
ftr-1851	2864	46	by	by	ADP
ftr-1851	2864	47	szd	szd	PROPN
ftr-1851	2864	48	.	.	PUNCT
ftr-1851	2865	1	however	however	ADV
ftr-1851	2865	2	,	,	PUNCT
ftr-1851	2865	3	because	because	SCONJ
ftr-1851	2865	4	the	the	DET
ftr-1851	2865	5	taxpayer	taxpayer	NOUN
ftr-1851	2865	6	failed	fail	VERB
ftr-1851	2865	7	to	to	PART
ftr-1851	2865	8	provide	provide	VERB
ftr-1851	2865	9	a	a	DET
ftr-1851	2865	10	privilege	privilege	NOUN
ftr-1851	2865	11	log	log	NOUN
ftr-1851	2865	12	,	,	PUNCT
ftr-1851	2865	13	the	the	DET
ftr-1851	2865	14	motion	motion	NOUN
ftr-1851	2865	15	to	to	PART
ftr-1851	2865	16	quash	quash	VERB
ftr-1851	2865	17	was	be	AUX
ftr-1851	2865	18	denied	deny	VERB
ftr-1851	2865	19	,	,	PUNCT
ftr-1851	2865	20	without	without	ADP
ftr-1851	2865	21	prejudice	prejudice	NOUN
ftr-1851	2865	22	to	to	PART
ftr-1851	2865	23	renew	renew	VERB
ftr-1851	2865	24	following	follow	VERB
ftr-1851	2865	25	preparation	preparation	NOUN
ftr-1851	2865	26	of	of	ADP
ftr-1851	2865	27	a	a	DET
ftr-1851	2865	28	disclosure	disclosure	NOUN
ftr-1851	2865	29	log	log	NOUN
ftr-1851	2865	30	.	.	PUNCT
ftr-1851	2866	1	finally	finally	ADV
ftr-1851	2866	2	,	,	PUNCT
ftr-1851	2866	3	the	the	DET
ftr-1851	2866	4	pre	pre	ADJ
ftr-1851	2866	5	-	-	ADJ
ftr-1851	2866	6	existing	existing	ADJ
ftr-1851	2866	7	documents	document	NOUN
ftr-1851	2866	8	that	that	PRON
ftr-1851	2866	9	were	be	AUX
ftr-1851	2866	10	gathered	gather	VERB
ftr-1851	2866	11	after	after	ADP
ftr-1851	2866	12	august	august	PROPN
ftr-1851	2866	13	2000	2000	NUM
ftr-1851	2866	14	were	be	AUX
ftr-1851	2866	15	not	not	PART
ftr-1851	2866	16	protected	protect	VERB
ftr-1851	2866	17	by	by	ADP
ftr-1851	2866	18	the	the	DET
ftr-1851	2866	19	fifth	fifth	ADJ
ftr-1851	2866	20	amendment	amendment	NOUN
ftr-1851	2866	21	because	because	SCONJ
ftr-1851	2866	22	the	the	DET
ftr-1851	2866	23	"	"	PUNCT
ftr-1851	2866	24	fact	fact	NOUN
ftr-1851	2866	25	that	that	SCONJ
ftr-1851	2866	26	the	the	DET
ftr-1851	2866	27	contents	content	NOUN
ftr-1851	2866	28	of	of	ADP
ftr-1851	2866	29	such	such	ADJ
ftr-1851	2866	30	documents	document	NOUN
ftr-1851	2866	31	,	,	PUNCT
ftr-1851	2866	32	to	to	ADP
ftr-1851	2866	33	the	the	DET
ftr-1851	2866	34	extent	extent	NOUN
ftr-1851	2866	35	they	they	PRON
ftr-1851	2866	36	exist	exist	VERB
ftr-1851	2866	37	,	,	PUNCT
ftr-1851	2866	38	may	may	AUX
ftr-1851	2866	39	be	be	AUX
ftr-1851	2866	40	incriminating	incriminate	VERB
ftr-1851	2866	41	does	do	AUX
ftr-1851	2866	42	not	not	PART
ftr-1851	2866	43	render	render	VERB
ftr-1851	2866	44	the	the	DET
ftr-1851	2866	45	production	production	NOUN
ftr-1851	2866	46	of	of	ADP
ftr-1851	2866	47	those	those	DET
ftr-1851	2866	48	documents	document	NOUN
ftr-1851	2866	49	incriminating	incriminate	VERB
ftr-1851	2866	50	.	.	PUNCT
ftr-1851	2866	51	"	"	PUNCT
ftr-1851	2867	1	9	9	NUM
ftr-1851	2867	2	.	.	X
ftr-1851	2867	3	a	a	DET
ftr-1851	2867	4	lawyer	lawyer	NOUN
ftr-1851	2867	5	's	's	PART
ftr-1851	2867	6	description	description	NOUN
ftr-1851	2867	7	and	and	CCONJ
ftr-1851	2867	8	opinion	opinion	NOUN
ftr-1851	2867	9	regarding	regard	VERB
ftr-1851	2867	10	a	a	DET
ftr-1851	2867	11	prepackaged	prepackage	VERB
ftr-1851	2867	12	tax	tax	NOUN
ftr-1851	2867	13	shelter	shelter	NOUN
ftr-1851	2867	14	transaction	transaction	NOUN
ftr-1851	2867	15	is	be	AUX
ftr-1851	2867	16	not	not	PART
ftr-1851	2867	17	privileged	privileged	ADJ
ftr-1851	2867	18	.	.	PUNCT
ftr-1851	2868	1	doe	doe	NOUN
ftr-1851	2868	2	#	#	SYM
ftr-1851	2868	3	1	1	NUM
ftr-1851	2868	4	v.	v.	ADP
ftr-1851	2868	5	wachovia	wachovia	PROPN
ftr-1851	2868	6	corporation	corporation	PROPN
ftr-1851	2868	7	,	,	PUNCT
ftr-1851	2868	8	268	268	NUM
ftr-1851	2868	9	f.supp.2d	f.supp.2d	NOUN
ftr-1851	2868	10	627,92	627,92	NUM
ftr-1851	2868	11	a.f.t.r.2d	a.f.t.r.2d	VERB
ftr-1851	2868	12	2003	2003	NUM
ftr-1851	2868	13	-	-	SYM
ftr-1851	2868	14	5125	5125	NUM
ftr-1851	2868	15	,	,	PUNCT
ftr-1851	2868	16	2003	2003	NUM
ftr-1851	2868	17	-	-	SYM
ftr-1851	2868	18	2	2	NUM
ftr-1851	2868	19	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2868	20	.	.	PROPN
ftr-1851	2869	1	50,558	50,558	NUM
ftr-1851	2869	2	(	(	PUNCT
ftr-1851	2869	3	w.d	w.d	PROPN
ftr-1851	2869	4	.	.	PROPN
ftr-1851	2869	5	n.c	n.c	PROPN
ftr-1851	2869	6	.	.	PROPN
ftr-1851	2869	7	6/24/03	6/24/03	PROPN
ftr-1851	2869	8	)	)	PUNCT
ftr-1851	2869	9	.	.	PUNCT
ftr-1851	2870	1	the	the	DET
ftr-1851	2870	2	irs	irs	PROPN
ftr-1851	2870	3	served	serve	VERB
ftr-1851	2870	4	an	an	DET
ftr-1851	2870	5	administrative	administrative	ADJ
ftr-1851	2870	6	summons	summon	NOUN
ftr-1851	2870	7	on	on	ADP
ftr-1851	2870	8	wachovia	wachovia	PROPN
ftr-1851	2870	9	seeking	seek	VERB
ftr-1851	2870	10	investor	investor	NOUN
ftr-1851	2870	11	lists	list	NOUN
ftr-1851	2870	12	,	,	PUNCT
ftr-1851	2870	13	documents	document	NOUN
ftr-1851	2870	14	,	,	PUNCT
ftr-1851	2870	15	and	and	CCONJ
ftr-1851	2870	16	other	other	ADJ
ftr-1851	2870	17	information	information	NOUN
ftr-1851	2870	18	relating	relate	VERB
ftr-1851	2870	19	to	to	ADP
ftr-1851	2870	20	potentially	potentially	ADV
ftr-1851	2870	21	abusive	abusive	ADJ
ftr-1851	2870	22	tax	tax	NOUN
ftr-1851	2870	23	shelters	shelter	NOUN
ftr-1851	2870	24	under	under	ADP
ftr-1851	2870	25	reg	reg	NOUN
ftr-1851	2870	26	.	.	PUNCT
ftr-1851	2871	1	§	§	PROPN
ftr-1851	2871	2	301.6112	301.6112	NUM
ftr-1851	2871	3	-	-	PUNCT
ftr-1851	2871	4	it	it	PRON
ftr-1851	2871	5	.	.	PUNCT
ftr-1851	2872	1	investors	investor	NOUN
ftr-1851	2872	2	argued	argue	VERB
ftr-1851	2872	3	that	that	SCONJ
ftr-1851	2872	4	disclosure	disclosure	NOUN
ftr-1851	2872	5	of	of	ADP
ftr-1851	2872	6	their	their	PRON
ftr-1851	2872	7	names	name	NOUN
ftr-1851	2872	8	would	would	AUX
ftr-1851	2872	9	"	"	PUNCT
ftr-1851	2872	10	be	be	AUX
ftr-1851	2872	11	tantamount	tantamount	ADJ
ftr-1851	2872	12	to	to	ADP
ftr-1851	2872	13	disclosure	disclosure	NOUN
ftr-1851	2872	14	of	of	ADP
ftr-1851	2872	15	privileged	privileged	ADJ
ftr-1851	2872	16	information	information	NOUN
ftr-1851	2872	17	"	"	PUNCT
ftr-1851	2872	18	provided	provide	VERB
ftr-1851	2872	19	by	by	ADP
ftr-1851	2872	20	them	they	PRON
ftr-1851	2872	21	to	to	ADP
ftr-1851	2872	22	kpmg	kpmg	PROPN
ftr-1851	2872	23	[	[	X
ftr-1851	2872	24	§	§	PROPN
ftr-1851	2872	25	7525	7525	NUM
ftr-1851	2872	26	privilege	privilege	NOUN
ftr-1851	2872	27	]	]	PUNCT
ftr-1851	2872	28	and	and	CCONJ
ftr-1851	2872	29	to	to	ADP
ftr-1851	2872	30	jenkens	jenkens	PROPN
ftr-1851	2872	31	&	&	CCONJ
ftr-1851	2872	32	gilchrist	gilchrist	PROPN
ftr-1851	2872	33	[	[	X
ftr-1851	2872	34	attorney	attorney	NOUN
ftr-1851	2872	35	-	-	PUNCT
ftr-1851	2872	36	client	client	NOUN
ftr-1851	2872	37	privilege	privilege	NOUN
ftr-1851	2872	38	]	]	PUNCT
ftr-1851	2872	39	,	,	PUNCT
ftr-1851	2872	40	and	and	CCONJ
ftr-1851	2872	41	that	that	SCONJ
ftr-1851	2872	42	other	other	ADJ
ftr-1851	2872	43	confidential	confidential	ADJ
ftr-1851	2872	44	privileged	privileged	ADJ
ftr-1851	2872	45	information	information	NOUN
ftr-1851	2872	46	would	would	AUX
ftr-1851	2872	47	be	be	AUX
ftr-1851	2872	48	disclosed	disclose	VERB
ftr-1851	2872	49	by	by	ADP
ftr-1851	2872	50	compliance	compliance	NOUN
ftr-1851	2872	51	with	with	ADP
ftr-1851	2872	52	the	the	DET
ftr-1851	2872	53	summons	summon	NOUN
ftr-1851	2872	54	.	.	PUNCT
ftr-1851	2873	1	the	the	DET
ftr-1851	2873	2	court	court	NOUN
ftr-1851	2873	3	found	find	VERB
ftr-1851	2873	4	that	that	SCONJ
ftr-1851	2873	5	there	there	PRON
ftr-1851	2873	6	was	be	VERB
ftr-1851	2873	7	no	no	DET
ftr-1851	2873	8	attorney	attorney	NOUN
ftr-1851	2873	9	-	-	PUNCT
ftr-1851	2873	10	client	client	NOUN
ftr-1851	2873	11	relationship	relationship	NOUN
ftr-1851	2873	12	between	between	ADP
ftr-1851	2873	13	the	the	DET
ftr-1851	2873	14	investors	investor	NOUN
ftr-1851	2873	15	and	and	CCONJ
ftr-1851	2873	16	jenkens	jenkens	PROPN
ftr-1851	2873	17	&	&	CCONJ
ftr-1851	2873	18	gilchrist	gilchrist	PROPN
ftr-1851	2873	19	.	.	PUNCT
ftr-1851	2874	1	rather	rather	ADV
ftr-1851	2874	2	,	,	PUNCT
ftr-1851	2874	3	jenkens	jenkens	PROPN
ftr-1851	2874	4	&	&	CCONJ
ftr-1851	2874	5	gilchrist	gilchrist	PROPN
ftr-1851	2874	6	"	"	PUNCT
ftr-1851	2874	7	appear[ed	appear[ed	PROPN
ftr-1851	2874	8	]	]	PUNCT
ftr-1851	2874	9	to	to	PART
ftr-1851	2874	10	have	have	AUX
ftr-1851	2874	11	merely	merely	ADV
ftr-1851	2874	12	sold	sell	VERB
ftr-1851	2874	13	a	a	DET
ftr-1851	2874	14	package	package	NOUN
ftr-1851	2874	15	to	to	ADP
ftr-1851	2874	16	them	they	PRON
ftr-1851	2874	17	which	which	PRON
ftr-1851	2874	18	contained	contain	VERB
ftr-1851	2874	19	a	a	DET
ftr-1851	2874	20	description	description	NOUN
ftr-1851	2874	21	of	of	ADP
ftr-1851	2874	22	the	the	DET
ftr-1851	2874	23	transaction	transaction	NOUN
ftr-1851	2874	24	and	and	CCONJ
ftr-1851	2874	25	a	a	DET
ftr-1851	2874	26	memorandum	memorandum	NOUN
ftr-1851	2874	27	as	as	ADP
ftr-1851	2874	28	to	to	ADP
ftr-1851	2874	29	the	the	DET
ftr-1851	2874	30	potential	potential	ADJ
ftr-1851	2874	31	tax	tax	NOUN
ftr-1851	2874	32	consequences	consequence	NOUN
ftr-1851	2874	33	stemming	stem	VERB
ftr-1851	2874	34	from	from	ADP
ftr-1851	2874	35	the	the	DET
ftr-1851	2874	36	transaction	transaction	NOUN
ftr-1851	2874	37	.	.	PUNCT
ftr-1851	2874	38	"	"	PUNCT
ftr-1851	2875	1	there	there	PRON
ftr-1851	2875	2	was	be	VERB
ftr-1851	2875	3	no	no	DET
ftr-1851	2875	4	evidence	evidence	NOUN
ftr-1851	2875	5	that	that	SCONJ
ftr-1851	2875	6	any	any	DET
ftr-1851	2875	7	investor	investor	NOUN
ftr-1851	2875	8	"	"	PUNCT
ftr-1851	2875	9	ever	ever	ADV
ftr-1851	2875	10	had	have	AUX
ftr-1851	2875	11	so	so	ADV
ftr-1851	2875	12	much	much	ADJ
ftr-1851	2875	13	as	as	ADP
ftr-1851	2875	14	a	a	DET
ftr-1851	2875	15	conversation	conversation	NOUN
ftr-1851	2875	16	with	with	ADP
ftr-1851	2875	17	an	an	DET
ftr-1851	2875	18	attorney	attorney	NOUN
ftr-1851	2875	19	at	at	ADP
ftr-1851	2875	20	j	j	PROPN
ftr-1851	2875	21	&	&	CCONJ
ftr-1851	2875	22	g	g	PROPN
ftr-1851	2875	23	,	,	PUNCT
ftr-1851	2875	24	"	"	PUNCT
ftr-1851	2875	25	and	and	CCONJ
ftr-1851	2875	26	there	there	PRON
ftr-1851	2875	27	was	be	VERB
ftr-1851	2875	28	nothing	nothing	PRON
ftr-1851	2875	29	uniquely	uniquely	ADV
ftr-1851	2875	30	tied	tie	VERB
ftr-1851	2875	31	to	to	ADP
ftr-1851	2875	32	the	the	DET
ftr-1851	2875	33	individual	individual	ADJ
ftr-1851	2875	34	investors	investor	NOUN
ftr-1851	2875	35	'	'	PART
ftr-1851	2875	36	financial	financial	ADJ
ftr-1851	2875	37	situation	situation	NOUN
ftr-1851	2875	38	.	.	PUNCT
ftr-1851	2876	1	the	the	DET
ftr-1851	2876	2	package	package	NOUN
ftr-1851	2876	3	contained	contain	VERB
ftr-1851	2876	4	no	no	DET
ftr-1851	2876	5	confidential	confidential	ADJ
ftr-1851	2876	6	information	information	NOUN
ftr-1851	2876	7	,	,	PUNCT
ftr-1851	2876	8	was	be	AUX
ftr-1851	2876	9	sent	send	VERB
ftr-1851	2876	10	to	to	ADP
ftr-1851	2876	11	all	all	DET
ftr-1851	2876	12	investors	investor	NOUN
ftr-1851	2876	13	without	without	ADP
ftr-1851	2876	14	any	any	DET
ftr-1851	2876	15	individual	individual	ADJ
ftr-1851	2876	16	tailoring	tailoring	NOUN
ftr-1851	2876	17	,	,	PUNCT
ftr-1851	2876	18	and	and	CCONJ
ftr-1851	2876	19	was	be	AUX
ftr-1851	2876	20	delivered	deliver	VERB
ftr-1851	2876	21	by	by	ADP
ftr-1851	2876	22	wachovia	wachovia	PROPN
ftr-1851	2876	23	,	,	PUNCT
ftr-1851	2876	24	not	not	PART
ftr-1851	2876	25	jenkens	jenkens	PROPN
ftr-1851	2876	26	&	&	CCONJ
ftr-1851	2876	27	gilchrist	gilchrist	PROPN
ftr-1851	2876	28	.	.	PUNCT
ftr-1851	2877	1	[	[	X
ftr-1851	2877	2	i]n	i]n	NOUN
ftr-1851	2877	3	this	this	DET
ftr-1851	2877	4	case	case	NOUN
ftr-1851	2877	5	there	there	PRON
ftr-1851	2877	6	is	be	VERB
ftr-1851	2877	7	no	no	DET
ftr-1851	2877	8	evidence	evidence	NOUN
ftr-1851	2877	9	that	that	SCONJ
ftr-1851	2877	10	j	j	PROPN
ftr-1851	2877	11	&	&	CCONJ
ftr-1851	2877	12	g	g	PROPN
ftr-1851	2877	13	was	be	AUX
ftr-1851	2877	14	(	(	PUNCT
ftr-1851	2877	15	1	1	X
ftr-1851	2877	16	)	)	PUNCT
ftr-1851	2877	17	retained	retain	VERB
ftr-1851	2877	18	by	by	ADP
ftr-1851	2877	19	the	the	DET
ftr-1851	2877	20	client	client	NOUN
ftr-1851	2877	21	,	,	PUNCT
ftr-1851	2877	22	as	as	SCONJ
ftr-1851	2877	23	opposed	oppose	VERB
ftr-1851	2877	24	to	to	ADP
ftr-1851	2877	25	by	by	ADP
ftr-1851	2877	26	wachovia	wachovia	PROPN
ftr-1851	2877	27	;	;	PUNCT
ftr-1851	2877	28	(	(	PUNCT
ftr-1851	2877	29	2	2	X
ftr-1851	2877	30	)	)	PUNCT
ftr-1851	2877	31	contacted	contact	VERB
ftr-1851	2877	32	by	by	ADP
ftr-1851	2877	33	the	the	DET
ftr-1851	2877	34	client	client	NOUN
ftr-1851	2877	35	,	,	PUNCT
ftr-1851	2877	36	except	except	SCONJ
ftr-1851	2877	37	through	through	ADP
ftr-1851	2877	38	wachovia	wachovia	PROPN
ftr-1851	2877	39	;	;	PUNCT
ftr-1851	2877	40	(	(	PUNCT
ftr-1851	2877	41	3	3	X
ftr-1851	2877	42	)	)	PUNCT
ftr-1851	2877	43	providing	provide	VERB
ftr-1851	2877	44	legal	legal	ADJ
ftr-1851	2877	45	advice	advice	NOUN
ftr-1851	2877	46	based	base	VERB
ftr-1851	2877	47	on	on	ADP
ftr-1851	2877	48	individual	individual	ADJ
ftr-1851	2877	49	financial	financial	ADJ
ftr-1851	2877	50	information	information	NOUN
ftr-1851	2877	51	,	,	PUNCT
ftr-1851	2877	52	as	as	SCONJ
ftr-1851	2877	53	opposed	oppose	VERB
ftr-1851	2877	54	to	to	ADP
ftr-1851	2877	55	selling	sell	VERB
ftr-1851	2877	56	a	a	DET
ftr-1851	2877	57	tax	tax	NOUN
ftr-1851	2877	58	advantaged	advantaged	ADJ
ftr-1851	2877	59	structure	structure	NOUN
ftr-1851	2877	60	;	;	PUNCT
ftr-1851	2877	61	and	and	CCONJ
ftr-1851	2877	62	(	(	PUNCT
ftr-1851	2877	63	4	4	NUM
ftr-1851	2877	64	)	)	PUNCT
ftr-1851	2877	65	by	by	ADP
ftr-1851	2877	66	the	the	DET
ftr-1851	2877	67	terms	term	NOUN
ftr-1851	2877	68	of	of	ADP
ftr-1851	2877	69	its	its	PRON
ftr-1851	2877	70	own	own	ADJ
ftr-1851	2877	71	agreement	agreement	NOUN
ftr-1851	2877	72	,	,	PUNCT
ftr-1851	2877	73	acting	act	VERB
ftr-1851	2877	74	as	as	ADP
ftr-1851	2877	75	an	an	DET
ftr-1851	2877	76	attorney	attorney	NOUN
ftr-1851	2877	77	for	for	ADP
ftr-1851	2877	78	the	the	DET
ftr-1851	2877	79	"	"	PUNCT
ftr-1851	2877	80	client	client	NOUN
ftr-1851	2877	81	.	.	PUNCT
ftr-1851	2877	82	"	"	PUNCT
ftr-1851	2878	1	0	0	NUM
ftr-1851	2878	2	similarly	similarly	ADV
ftr-1851	2878	3	,	,	PUNCT
ftr-1851	2878	4	the	the	DET
ftr-1851	2878	5	§	§	PROPN
ftr-1851	2878	6	7525	7525	NUM
ftr-1851	2878	7	privilege	privilege	NOUN
ftr-1851	2878	8	did	do	AUX
ftr-1851	2878	9	not	not	PART
ftr-1851	2878	10	apply	apply	VERB
ftr-1851	2878	11	with	with	ADP
ftr-1851	2878	12	respect	respect	NOUN
ftr-1851	2878	13	to	to	ADP
ftr-1851	2878	14	kpmg	kpmg	PROPN
ftr-1851	2878	15	.	.	PUNCT
ftr-1851	2879	1	first	first	ADV
ftr-1851	2879	2	,	,	PUNCT
ftr-1851	2879	3	the	the	DET
ftr-1851	2879	4	privilege	privilege	NOUN
ftr-1851	2879	5	only	only	ADV
ftr-1851	2879	6	applies	apply	VERB
ftr-1851	2879	7	in	in	ADP
ftr-1851	2879	8	cases	case	NOUN
ftr-1851	2879	9	by	by	ADP
ftr-1851	2879	10	or	or	CCONJ
ftr-1851	2879	11	against	against	ADP
ftr-1851	2879	12	the	the	DET
ftr-1851	2879	13	government	government	NOUN
ftr-1851	2879	14	and	and	CCONJ
ftr-1851	2879	15	before	before	ADP
ftr-1851	2879	16	the	the	DET
ftr-1851	2879	17	irs	irs	PROPN
ftr-1851	2879	18	.	.	PUNCT
ftr-1851	2880	1	this	this	PRON
ftr-1851	2880	2	was	be	AUX
ftr-1851	2880	3	a	a	DET
ftr-1851	2880	4	suit	suit	NOUN
ftr-1851	2880	5	by	by	ADP
ftr-1851	2880	6	investors	investor	NOUN
ftr-1851	2880	7	seeking	seek	VERB
ftr-1851	2880	8	an	an	DET
ftr-1851	2880	9	injunction	injunction	NOUN
ftr-1851	2880	10	against	against	ADP
ftr-1851	2880	11	wachovia	wachovia	PROPN
ftr-1851	2880	12	,	,	PUNCT
ftr-1851	2880	13	not	not	PART
ftr-1851	2880	14	a	a	DET
ftr-1851	2880	15	proceeding	proceeding	NOUN
ftr-1851	2880	16	in	in	ADP
ftr-1851	2880	17	which	which	PRON
ftr-1851	2880	18	the	the	DET
ftr-1851	2880	19	united	united	PROPN
ftr-1851	2880	20	states	states	PROPN
ftr-1851	2880	21	appeared	appear	VERB
ftr-1851	2880	22	,	,	PUNCT
ftr-1851	2880	23	and	and	CCONJ
ftr-1851	2880	24	the	the	DET
ftr-1851	2880	25	issuance	issuance	NOUN
ftr-1851	2880	26	of	of	ADP
ftr-1851	2880	27	an	an	DET
ftr-1851	2880	28	administrative	administrative	ADJ
ftr-1851	2880	29	summons	summon	NOUN
ftr-1851	2880	30	to	to	ADP
ftr-1851	2880	31	a	a	DET
ftr-1851	2880	32	bank	bank	NOUN
ftr-1851	2880	33	is	be	AUX
ftr-1851	2880	34	not	not	PART
ftr-1851	2880	35	a	a	DET
ftr-1851	2880	36	"	"	PUNCT
ftr-1851	2880	37	tax	tax	NOUN
ftr-1851	2880	38	proceeding	proceeding	NOUN
ftr-1851	2880	39	"	"	PUNCT
ftr-1851	2880	40	before	before	ADP
ftr-1851	2880	41	the	the	DET
ftr-1851	2880	42	irs	irs	PROPN
ftr-1851	2880	43	.	.	PUNCT
ftr-1851	2881	1	second	second	ADJ
ftr-1851	2881	2	,	,	PUNCT
ftr-1851	2881	3	the	the	DET
ftr-1851	2881	4	privilege	privilege	NOUN
ftr-1851	2881	5	does	do	AUX
ftr-1851	2881	6	not	not	PART
ftr-1851	2881	7	apply	apply	VERB
ftr-1851	2881	8	"	"	PUNCT
ftr-1851	2881	9	to	to	ADP
ftr-1851	2881	10	any	any	DET
ftr-1851	2881	11	written	write	VERB
ftr-1851	2881	12	communication	communication	NOUN
ftr-1851	2881	13	between	between	ADP
ftr-1851	2881	14	a	a	DET
ftr-1851	2881	15	federally	federally	ADV
ftr-1851	2881	16	authorized	authorize	VERB
ftr-1851	2881	17	tax	tax	NOUN
ftr-1851	2881	18	practitioner	practitioner	NOUN
ftr-1851	2881	19	and	and	CCONJ
ftr-1851	2881	20	a	a	DET
ftr-1851	2881	21	director	director	NOUN
ftr-1851	2881	22	,	,	PUNCT
ftr-1851	2881	23	shareholder	shareholder	NOUN
ftr-1851	2881	24	,	,	PUNCT
ftr-1851	2881	25	officer	officer	NOUN
ftr-1851	2881	26	,	,	PUNCT
ftr-1851	2881	27	or	or	CCONJ
ftr-1851	2881	28	employee	employee	NOUN
ftr-1851	2881	29	,	,	PUNCT
ftr-1851	2881	30	agent	agent	NOUN
ftr-1851	2881	31	,	,	PUNCT
ftr-1851	2881	32	or	or	CCONJ
ftr-1851	2881	33	representative	representative	NOUN
ftr-1851	2881	34	of	of	ADP
ftr-1851	2881	35	a	a	DET
ftr-1851	2881	36	corporation	corporation	NOUN
ftr-1851	2881	37	in	in	ADP
ftr-1851	2881	38	[	[	X
ftr-1851	2881	39	vol.6	vol.6	X
ftr-1851	2881	40	:	:	PUNCT
ftr-1851	2881	41	si	si	PROPN
ftr-1851	2881	42	recent	recent	ADJ
ftr-1851	2881	43	developments	development	NOUN
ftr-1851	2881	44	in	in	ADP
ftr-1851	2881	45	federal	federal	ADJ
ftr-1851	2881	46	income	income	NOUN
ftr-1851	2881	47	taxation	taxation	NOUN
ftr-1851	2881	48	connection	connection	NOUN
ftr-1851	2881	49	with	with	ADP
ftr-1851	2881	50	the	the	DET
ftr-1851	2881	51	promotion	promotion	NOUN
ftr-1851	2881	52	of	of	ADP
ftr-1851	2881	53	the	the	DET
ftr-1851	2881	54	direct	direct	ADJ
ftr-1851	2881	55	or	or	CCONJ
ftr-1851	2881	56	indirect	indirect	ADJ
ftr-1851	2881	57	participation	participation	NOUN
ftr-1851	2881	58	of	of	ADP
ftr-1851	2881	59	such	such	ADJ
ftr-1851	2881	60	corporation	corporation	NOUN
ftr-1851	2881	61	in	in	ADP
ftr-1851	2881	62	any	any	DET
ftr-1851	2881	63	tax	tax	NOUN
ftr-1851	2881	64	shelter	shelter	NOUN
ftr-1851	2881	65	,	,	PUNCT
ftr-1851	2881	66	"	"	PUNCT
ftr-1851	2881	67	which	which	PRON
ftr-1851	2881	68	exactly	exactly	ADV
ftr-1851	2881	69	described	describe	VERB
ftr-1851	2881	70	this	this	DET
ftr-1851	2881	71	cases	case	NOUN
ftr-1851	2881	72	.	.	PUNCT
ftr-1851	2882	1	third	third	ADJ
ftr-1851	2882	2	,	,	PUNCT
ftr-1851	2882	3	kpmg	kpmg	PROPN
ftr-1851	2882	4	did	do	AUX
ftr-1851	2882	5	not	not	PART
ftr-1851	2882	6	provide	provide	VERB
ftr-1851	2882	7	any	any	DET
ftr-1851	2882	8	advice	advice	NOUN
ftr-1851	2882	9	other	other	ADJ
ftr-1851	2882	10	than	than	ADP
ftr-1851	2882	11	in	in	ADP
ftr-1851	2882	12	the	the	DET
ftr-1851	2882	13	context	context	NOUN
ftr-1851	2882	14	of	of	ADP
ftr-1851	2882	15	return	return	NOUN
ftr-1851	2882	16	preparation	preparation	NOUN
ftr-1851	2882	17	,	,	PUNCT
ftr-1851	2882	18	which	which	PRON
ftr-1851	2882	19	is	be	AUX
ftr-1851	2882	20	not	not	PART
ftr-1851	2882	21	privileged	privileged	ADJ
ftr-1851	2882	22	.	.	PUNCT
ftr-1851	2883	1	o	o	X
ftr-1851	2883	2	on	on	ADP
ftr-1851	2883	3	6/26/03	6/26/03	NUM
ftr-1851	2883	4	,	,	PUNCT
ftr-1851	2883	5	the	the	DET
ftr-1851	2883	6	investors	investor	NOUN
ftr-1851	2883	7	filed	file	VERB
ftr-1851	2883	8	a	a	DET
ftr-1851	2883	9	potice	potice	NOUN
ftr-1851	2883	10	of	of	ADP
ftr-1851	2883	11	intent	intent	NOUN
ftr-1851	2883	12	to	to	PART
ftr-1851	2883	13	appeal	appeal	VERB
ftr-1851	2883	14	.	.	PUNCT
ftr-1851	2884	1	10	10	NUM
ftr-1851	2884	2	.	.	PUNCT
ftr-1851	2885	1	there	there	PRON
ftr-1851	2885	2	's	be	VERB
ftr-1851	2885	3	no	no	DET
ftr-1851	2885	4	client	client	NOUN
ftr-1851	2885	5	identity	identity	NOUN
ftr-1851	2885	6	privilege	privilege	NOUN
ftr-1851	2885	7	when	when	SCONJ
ftr-1851	2885	8	it	it	PRON
ftr-1851	2885	9	's	be	AUX
ftr-1851	2885	10	the	the	DET
ftr-1851	2885	11	lawyer	lawyer	NOUN
ftr-1851	2885	12	's	's	PART
ftr-1851	2885	13	tax	tax	NOUN
ftr-1851	2885	14	return	return	NOUN
ftr-1851	2885	15	being	be	AUX
ftr-1851	2885	16	audited	audit	VERB
ftr-1851	2885	17	.	.	PUNCT
ftr-1851	2886	1	naii	naii	PROPN
ftr-1851	2886	2	ar	ar	PROPN
ftr-1851	2886	3	v.	v.	PROPN
ftr-1851	2886	4	united	united	PROPN
ftr-1851	2886	5	states	states	PROPN
ftr-1851	2886	6	,	,	PUNCT
ftr-1851	2886	7	91	91	NUM
ftr-1851	2886	8	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2886	9	2003	2003	NUM
ftr-1851	2886	10	-	-	SYM
ftr-1851	2886	11	2166	2166	NUM
ftr-1851	2886	12	,	,	PUNCT
ftr-1851	2886	13	2003	2003	NUM
ftr-1851	2886	14	-	-	SYM
ftr-1851	2886	15	1	1	NUM
ftr-1851	2886	16	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2886	17	.	.	PROPN
ftr-1851	2886	18	50,470	50,470	NUM
ftr-1851	2886	19	(	(	PUNCT
ftr-1851	2886	20	s.d	s.d	PROPN
ftr-1851	2886	21	.	.	PROPN
ftr-1851	2886	22	ind	ind	PROPN
ftr-1851	2886	23	.	.	PUNCT
ftr-1851	2887	1	4/11/03	4/11/03	NUM
ftr-1851	2887	2	)	)	PUNCT
ftr-1851	2887	3	.	.	PUNCT
ftr-1851	2888	1	the	the	DET
ftr-1851	2888	2	irs	irs	PROPN
ftr-1851	2888	3	issued	issue	VERB
ftr-1851	2888	4	a	a	DET
ftr-1851	2888	5	summons	summon	NOUN
ftr-1851	2888	6	to	to	ADP
ftr-1851	2888	7	the	the	DET
ftr-1851	2888	8	taxpayerlawyer	taxpayerlawyer	NOUN
ftr-1851	2888	9	's	's	PART
ftr-1851	2888	10	bank	bank	NOUN
ftr-1851	2888	11	seeking	seek	VERB
ftr-1851	2888	12	documents	document	NOUN
ftr-1851	2888	13	relating	relate	VERB
ftr-1851	2888	14	to	to	ADP
ftr-1851	2888	15	the	the	DET
ftr-1851	2888	16	taxpayer	taxpayer	NOUN
ftr-1851	2888	17	's	's	PART
ftr-1851	2888	18	account	account	NOUN
ftr-1851	2888	19	designated	designate	VERB
ftr-1851	2888	20	as	as	ADP
ftr-1851	2888	21	an	an	DET
ftr-1851	2888	22	interest	interest	NOUN
ftr-1851	2888	23	on	on	ADP
ftr-1851	2888	24	lawyers	lawyer	NOUN
ftr-1851	2888	25	'	'	PART
ftr-1851	2888	26	trust	trust	NOUN
ftr-1851	2888	27	account	account	NOUN
ftr-1851	2888	28	(	(	PUNCT
ftr-1851	2888	29	iolta	iolta	PROPN
ftr-1851	2888	30	)	)	PUNCT
ftr-1851	2888	31	.	.	PUNCT
ftr-1851	2889	1	the	the	DET
ftr-1851	2889	2	court	court	NOUN
ftr-1851	2889	3	rejected	reject	VERB
ftr-1851	2889	4	the	the	DET
ftr-1851	2889	5	taxpayer	taxpayer	NOUN
ftr-1851	2889	6	's	's	PART
ftr-1851	2889	7	argument	argument	NOUN
ftr-1851	2889	8	that	that	SCONJ
ftr-1851	2889	9	the	the	DET
ftr-1851	2889	10	requested	request	VERB
ftr-1851	2889	11	documents	document	NOUN
ftr-1851	2889	12	were	be	AUX
ftr-1851	2889	13	protected	protect	VERB
ftr-1851	2889	14	by	by	ADP
ftr-1851	2889	15	attorney	attorney	NOUN
ftr-1851	2889	16	client	client	NOUN
ftr-1851	2889	17	-	-	PUNCT
ftr-1851	2889	18	privilege	privilege	NOUN
ftr-1851	2889	19	.	.	PUNCT
ftr-1851	2890	1	banking	banking	NOUN
ftr-1851	2890	2	transactions	transaction	NOUN
ftr-1851	2890	3	are	be	AUX
ftr-1851	2890	4	not	not	PART
ftr-1851	2890	5	confidential	confidential	ADJ
ftr-1851	2890	6	communications	communication	NOUN
ftr-1851	2890	7	between	between	ADP
ftr-1851	2890	8	an	an	DET
ftr-1851	2890	9	attorney	attorney	NOUN
ftr-1851	2890	10	and	and	CCONJ
ftr-1851	2890	11	client	client	NOUN
ftr-1851	2890	12	;	;	PUNCT
ftr-1851	2890	13	they	they	PRON
ftr-1851	2890	14	are	be	AUX
ftr-1851	2890	15	commercial	commercial	ADJ
ftr-1851	2890	16	transactions	transaction	NOUN
ftr-1851	2890	17	that	that	PRON
ftr-1851	2890	18	disclose	disclose	VERB
ftr-1851	2890	19	the	the	DET
ftr-1851	2890	20	identity	identity	NOUN
ftr-1851	2890	21	of	of	ADP
ftr-1851	2890	22	the	the	DET
ftr-1851	2890	23	parties	party	NOUN
ftr-1851	2890	24	to	to	ADP
ftr-1851	2890	25	the	the	DET
ftr-1851	2890	26	transaction	transaction	NOUN
ftr-1851	2890	27	to	to	ADP
ftr-1851	2890	28	the	the	DET
ftr-1851	2890	29	third	third	ADJ
ftr-1851	2890	30	party	party	PROPN
ftr-1851	2890	31	banking	banking	NOUN
ftr-1851	2890	32	institution	institution	NOUN
ftr-1851	2890	33	.	.	PUNCT
ftr-1851	2891	1	the	the	DET
ftr-1851	2891	2	requested	request	VERB
ftr-1851	2891	3	documents	document	NOUN
ftr-1851	2891	4	were	be	AUX
ftr-1851	2891	5	relevant	relevant	ADJ
ftr-1851	2891	6	because	because	SCONJ
ftr-1851	2891	7	"	"	PUNCT
ftr-1851	2891	8	the	the	DET
ftr-1851	2891	9	clients	client	NOUN
ftr-1851	2891	10	themselves	themselves	PRON
ftr-1851	2891	11	may	may	AUX
ftr-1851	2891	12	be	be	AUX
ftr-1851	2891	13	instrumental	instrumental	ADJ
ftr-1851	2891	14	in	in	ADP
ftr-1851	2891	15	identifying	identify	VERB
ftr-1851	2891	16	and	and	CCONJ
ftr-1851	2891	17	verifying	verify	VERB
ftr-1851	2891	18	non	non	ADJ
ftr-1851	2891	19	-	-	ADJ
ftr-1851	2891	20	income	income	ADJ
ftr-1851	2891	21	and	and	CCONJ
ftr-1851	2891	22	income	income	NOUN
ftr-1851	2891	23	items	item	NOUN
ftr-1851	2891	24	in	in	ADP
ftr-1851	2891	25	the	the	DET
ftr-1851	2891	26	attorney	attorney	NOUN
ftr-1851	2891	27	's	's	PART
ftr-1851	2891	28	trust	trust	NOUN
ftr-1851	2891	29	account	account	NOUN
ftr-1851	2891	30	.	.	PUNCT
ftr-1851	2891	31	"	"	PUNCT
ftr-1851	2892	1	11	11	NUM
ftr-1851	2892	2	.	.	PUNCT
ftr-1851	2893	1	a	a	DET
ftr-1851	2893	2	§	§	PROPN
ftr-1851	2893	3	7602	7602	NUM
ftr-1851	2893	4	summons	summon	NOUN
ftr-1851	2893	5	solely	solely	ADV
ftr-1851	2893	6	for	for	ADP
ftr-1851	2893	7	a	a	DET
ftr-1851	2893	8	criminal	criminal	ADJ
ftr-1851	2893	9	investigation	investigation	NOUN
ftr-1851	2893	10	is	be	AUX
ftr-1851	2893	11	ok	ok	PROPN
ftr-1851	2893	12	!	!	PUNCT
ftr-1851	2893	13	scotty	scotty	PROPN
ftr-1851	2893	14	'	'	PART
ftr-1851	2893	15	s	s	PROPN
ftr-1851	2893	16	contracting	contracting	NOUN
ftr-1851	2893	17	and	and	CCONJ
ftr-1851	2893	18	stone	stone	NOUN
ftr-1851	2893	19	,	,	PUNCT
ftr-1851	2893	20	inc	inc	PROPN
ftr-1851	2893	21	.	.	PROPN
ftr-1851	2894	1	v.	v.	PROPN
ftr-1851	2894	2	united	united	PROPN
ftr-1851	2894	3	states	states	PROPN
ftr-1851	2894	4	,	,	PUNCT
ftr-1851	2894	5	326	326	NUM
ftr-1851	2894	6	f.3d	f.3d	NUM
ftr-1851	2894	7	785	785	NUM
ftr-1851	2894	8	,	,	PUNCT
ftr-1851	2894	9	91	91	NUM
ftr-1851	2894	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2894	11	2003	2003	NUM
ftr-1851	2894	12	-	-	SYM
ftr-1851	2894	13	2047	2047	NUM
ftr-1851	2894	14	,	,	PUNCT
ftr-1851	2894	15	2003	2003	NUM
ftr-1851	2894	16	-	-	SYM
ftr-1851	2894	17	1	1	NUM
ftr-1851	2894	18	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2894	19	.	.	PROPN
ftr-1851	2895	1	50,413	50,413	NUM
ftr-1851	2895	2	(	(	PUNCT
ftr-1851	2895	3	6th	6th	ADJ
ftr-1851	2895	4	cir	cir	NOUN
ftr-1851	2895	5	.	.	PUNCT
ftr-1851	2896	1	4/24/03	4/24/03	NUM
ftr-1851	2896	2	)	)	PUNCT
ftr-1851	2896	3	.	.	PUNCT
ftr-1851	2897	1	the	the	DET
ftr-1851	2897	2	irs	irs	PROPN
ftr-1851	2897	3	issued	issue	VERB
ftr-1851	2897	4	summonses	summons	NOUN
ftr-1851	2897	5	to	to	ADP
ftr-1851	2897	6	accountants	accountant	NOUN
ftr-1851	2897	7	for	for	ADP
ftr-1851	2897	8	scotty	scotty	PROPN
ftr-1851	2897	9	's	's	PART
ftr-1851	2897	10	contracting	contracting	NOUN
ftr-1851	2897	11	and	and	CCONJ
ftr-1851	2897	12	its	its	PRON
ftr-1851	2897	13	owner	owner	NOUN
ftr-1851	2897	14	,	,	PUNCT
ftr-1851	2897	15	scott	scott	PROPN
ftr-1851	2897	16	,	,	PUNCT
ftr-1851	2897	17	"	"	PUNCT
ftr-1851	2897	18	to	to	PART
ftr-1851	2897	19	determine	determine	VERB
ftr-1851	2897	20	whether	whether	SCONJ
ftr-1851	2897	21	...	...	PUNCT
ftr-1851	2897	22	has	have	AUX
ftr-1851	2897	23	unreported	unreporte	VERB
ftr-1851	2897	24	federal	federal	ADJ
ftr-1851	2897	25	income	income	NOUN
ftr-1851	2897	26	tax	tax	NOUN
ftr-1851	2897	27	liabilities	liability	NOUN
ftr-1851	2897	28	..	..	PUNCT
ftr-1851	2897	29	.	.	PUNCT
ftr-1851	2898	1	,	,	PUNCT
ftr-1851	2898	2	and	and	CCONJ
ftr-1851	2898	3	whether	whether	SCONJ
ftr-1851	2898	4	...	...	PUNCT
ftr-1851	2898	5	scott	scott	PROPN
ftr-1851	2898	6	has	have	AUX
ftr-1851	2898	7	committed	commit	VERB
ftr-1851	2898	8	any	any	DET
ftr-1851	2898	9	offense	offense	NOUN
ftr-1851	2898	10	under	under	ADP
ftr-1851	2898	11	the	the	DET
ftr-1851	2898	12	internal	internal	ADJ
ftr-1851	2898	13	revenue	revenue	NOUN
ftr-1851	2898	14	laws	law	NOUN
ftr-1851	2898	15	.	.	PUNCT
ftr-1851	2898	16	"	"	PUNCT
ftr-1851	2899	1	the	the	DET
ftr-1851	2899	2	court	court	NOUN
ftr-1851	2899	3	of	of	ADP
ftr-1851	2899	4	appeals	appeals	PROPN
ftr-1851	2899	5	(	(	PUNCT
ftr-1851	2899	6	judge	judge	NOUN
ftr-1851	2899	7	gibbons	gibbon	NOUN
ftr-1851	2899	8	)	)	PUNCT
ftr-1851	2899	9	rejected	reject	VERB
ftr-1851	2899	10	the	the	DET
ftr-1851	2899	11	government	government	NOUN
ftr-1851	2899	12	's	's	PART
ftr-1851	2899	13	argument	argument	NOUN
ftr-1851	2899	14	that	that	SCONJ
ftr-1851	2899	15	scotty	scotty	PROPN
ftr-1851	2899	16	's	's	PART
ftr-1851	2899	17	contracting	contracting	NOUN
ftr-1851	2899	18	lacked	lack	VERB
ftr-1851	2899	19	standing	stand	VERB
ftr-1851	2899	20	to	to	PART
ftr-1851	2899	21	challenge	challenge	VERB
ftr-1851	2899	22	the	the	DET
ftr-1851	2899	23	summonses	summons	NOUN
ftr-1851	2899	24	because	because	SCONJ
ftr-1851	2899	25	they	they	PRON
ftr-1851	2899	26	were	be	AUX
ftr-1851	2899	27	issued	issue	VERB
ftr-1851	2899	28	for	for	ADP
ftr-1851	2899	29	the	the	DET
ftr-1851	2899	30	sole	sole	ADJ
ftr-1851	2899	31	purpose	purpose	NOUN
ftr-1851	2899	32	of	of	ADP
ftr-1851	2899	33	a	a	DET
ftr-1851	2899	34	criminal	criminal	ADJ
ftr-1851	2899	35	investigation	investigation	NOUN
ftr-1851	2899	36	of	of	ADP
ftr-1851	2899	37	scott	scott	PROPN
ftr-1851	2899	38	,	,	PUNCT
ftr-1851	2899	39	not	not	PART
ftr-1851	2899	40	scotty	scotty	PROPN
ftr-1851	2899	41	's	's	PART
ftr-1851	2899	42	.	.	PUNCT
ftr-1851	2900	1	however	however	ADV
ftr-1851	2900	2	,	,	PUNCT
ftr-1851	2900	3	the	the	DET
ftr-1851	2900	4	court	court	NOUN
ftr-1851	2900	5	held	hold	VERB
ftr-1851	2900	6	that	that	SCONJ
ftr-1851	2900	7	under	under	ADP
ftr-1851	2900	8	§	§	PROPN
ftr-1851	2900	9	7602	7602	NUM
ftr-1851	2900	10	,	,	PUNCT
ftr-1851	2900	11	as	as	SCONJ
ftr-1851	2900	12	amended	amend	VERB
ftr-1851	2900	13	in	in	ADP
ftr-1851	2900	14	1982	1982	NUM
ftr-1851	2900	15	,	,	PUNCT
ftr-1851	2900	16	the	the	DET
ftr-1851	2900	17	irs	irs	PROPN
ftr-1851	2900	18	may	may	AUX
ftr-1851	2900	19	validly	validly	ADV
ftr-1851	2900	20	issue	issue	VERB
ftr-1851	2900	21	a	a	DET
ftr-1851	2900	22	summons	summon	NOUN
ftr-1851	2900	23	pursuant	pursuant	ADJ
ftr-1851	2900	24	for	for	ADP
ftr-1851	2900	25	the	the	DET
ftr-1851	2900	26	sole	sole	ADJ
ftr-1851	2900	27	purpose	purpose	NOUN
ftr-1851	2900	28	of	of	ADP
ftr-1851	2900	29	a	a	DET
ftr-1851	2900	30	criminal	criminal	ADJ
ftr-1851	2900	31	investigation	investigation	NOUN
ftr-1851	2900	32	,	,	PUNCT
ftr-1851	2900	33	as	as	ADV
ftr-1851	2900	34	long	long	ADV
ftr-1851	2900	35	as	as	SCONJ
ftr-1851	2900	36	the	the	DET
ftr-1851	2900	37	case	case	NOUN
ftr-1851	2900	38	has	have	AUX
ftr-1851	2900	39	not	not	PART
ftr-1851	2900	40	yet	yet	ADV
ftr-1851	2900	41	been	be	AUX
ftr-1851	2900	42	referred	refer	VERB
ftr-1851	2900	43	to	to	ADP
ftr-1851	2900	44	the	the	DET
ftr-1851	2900	45	justice	justice	PROPN
ftr-1851	2900	46	department	department	PROPN
ftr-1851	2900	47	.	.	PUNCT
ftr-1851	2901	1	accord	accord	PROPN
ftr-1851	2901	2	:	:	PUNCT
ftr-1851	2901	3	united	united	PROPN
ftr-1851	2901	4	states	states	PROPN
ftr-1851	2901	5	v.	v.	PROPN
ftr-1851	2901	6	millman	millman	PROPN
ftr-1851	2901	7	,	,	PUNCT
ftr-1851	2901	8	822	822	NUM
ftr-1851	2901	9	f.2d	f.2d	SYM
ftr-1851	2901	10	305,308	305,308	NUM
ftr-1851	2901	11	(	(	PUNCT
ftr-1851	2901	12	2d	2d	NUM
ftr-1851	2901	13	cir	cir	NOUN
ftr-1851	2901	14	.	.	PUNCT
ftr-1851	2901	15	1987	1987	NUM
ftr-1851	2901	16	)	)	PUNCT
ftr-1851	2901	17	;	;	PUNCT
ftr-1851	2902	1	pickel	pickel	NOUN
ftr-1851	2902	2	v.	v.	PROPN
ftr-1851	2902	3	united	united	PROPN
ftr-1851	2902	4	states	states	PROPN
ftr-1851	2902	5	,	,	PUNCT
ftr-1851	2902	6	746	746	NUM
ftr-1851	2902	7	f.2d	f.2d	NOUN
ftr-1851	2902	8	176	176	NUM
ftr-1851	2902	9	,	,	PUNCT
ftr-1851	2902	10	183	183	NUM
ftr-1851	2902	11	-	-	SYM
ftr-1851	2902	12	84	84	NUM
ftr-1851	2902	13	(	(	PUNCT
ftr-1851	2902	14	3d	3d	NUM
ftr-1851	2902	15	cir	cir	NOUN
ftr-1851	2902	16	.	.	PUNCT
ftr-1851	2902	17	1984	1984	NUM
ftr-1851	2902	18	)	)	PUNCT
ftr-1851	2902	19	;	;	PUNCT
ftr-1851	2902	20	united	united	PROPN
ftr-1851	2902	21	states	states	PROPN
ftr-1851	2902	22	v.	v.	ADP
ftr-1851	2902	23	g	g	PROPN
ftr-1851	2902	24	&	&	CCONJ
ftr-1851	2902	25	g	g	PROPN
ftr-1851	2902	26	adver	adver	PROPN
ftr-1851	2902	27	.	.	PUNCT
ftr-1851	2903	1	co.	co.	PROPN
ftr-1851	2903	2	,	,	PUNCT
ftr-1851	2903	3	762	762	NUM
ftr-1851	2903	4	f.2d	f.2d	SYM
ftr-1851	2903	5	632	632	NUM
ftr-1851	2903	6	(	(	PUNCT
ftr-1851	2903	7	8	8	NUM
ftr-1851	2903	8	"	"	PUNCT
ftr-1851	2903	9	cir	cir	NOUN
ftr-1851	2903	10	.	.	PROPN
ftr-1851	2903	11	1985	1985	NUM
ftr-1851	2903	12	)	)	PUNCT
ftr-1851	2903	13	;	;	PUNCT
ftr-1851	2903	14	united	united	PROPN
ftr-1851	2903	15	states	states	PROPN
ftr-1851	2903	16	v.	v.	CCONJ
ftr-1851	2903	17	schmidt	schmidt	PROPN
ftr-1851	2903	18	,	,	PUNCT
ftr-1851	2903	19	816	816	NUM
ftr-1851	2903	20	f.2d	f.2d	SYM
ftr-1851	2903	21	1477	1477	NUM
ftr-1851	2903	22	(	(	PUNCT
ftr-1851	2903	23	10th	10th	ADJ
ftr-1851	2903	24	cir.1987	cir.1987	NUM
ftr-1851	2903	25	)	)	PUNCT
ftr-1851	2903	26	;	;	PUNCT
ftr-1851	2903	27	la	la	PROPN
ftr-1851	2903	28	mura	mura	PROPN
ftr-1851	2903	29	v.	v.	PROPN
ftr-1851	2903	30	united	united	PROPN
ftr-1851	2903	31	states	states	PROPN
ftr-1851	2903	32	,	,	PUNCT
ftr-1851	2903	33	765	765	NUM
ftr-1851	2903	34	f.2d	f.2d	ADP
ftr-1851	2903	35	974	974	NUM
ftr-1851	2903	36	(	(	PUNCT
ftr-1851	2903	37	11th	11th	ADJ
ftr-1851	2903	38	cir	cir	NOUN
ftr-1851	2903	39	.	.	PUNCT
ftr-1851	2903	40	1985	1985	NUM
ftr-1851	2903	41	)	)	PUNCT
ftr-1851	2903	42	.	.	PUNCT
ftr-1851	2904	1	12	12	NUM
ftr-1851	2904	2	.	.	PUNCT
ftr-1851	2905	1	chief	chief	ADJ
ftr-1851	2905	2	counsel	counsel	NOUN
ftr-1851	2905	3	sets	set	VERB
ftr-1851	2905	4	forth	forth	ADP
ftr-1851	2905	5	the	the	DET
ftr-1851	2905	6	rules	rule	NOUN
ftr-1851	2905	7	for	for	ADP
ftr-1851	2905	8	playing	play	VERB
ftr-1851	2905	9	hardball	hardball	NOUN
ftr-1851	2905	10	by	by	ADP
ftr-1851	2905	11	keeping	keep	VERB
ftr-1851	2905	12	secret	secret	ADJ
ftr-1851	2905	13	certain	certain	ADJ
ftr-1851	2905	14	chief	chief	ADJ
ftr-1851	2905	15	counsel	counsel	NOUN
ftr-1851	2905	16	advice	advice	NOUN
ftr-1851	2905	17	.	.	PUNCT
ftr-1851	2906	1	chief	chief	ADJ
ftr-1851	2906	2	counsel	counsel	NOUN
ftr-1851	2906	3	notice	notice	NOUN
ftr-1851	2906	4	cc-2003022	cc-2003022	NOUN
ftr-1851	2906	5	,	,	PUNCT
ftr-1851	2906	6	2003	2003	NUM
ftr-1851	2906	7	tnt	tnt	PROPN
ftr-1851	2906	8	129	129	NUM
ftr-1851	2906	9	-	-	SYM
ftr-1851	2906	10	3	3	NUM
ftr-1851	2906	11	(	(	PUNCT
ftr-1851	2906	12	7/1/03	7/1/03	NUM
ftr-1851	2906	13	)	)	PUNCT
ftr-1851	2906	14	,	,	PUNCT
ftr-1851	2906	15	modifying	modify	VERB
ftr-1851	2906	16	and	and	CCONJ
ftr-1851	2906	17	supplementing	supplement	VERB
ftr-1851	2906	18	chief	chief	ADJ
ftr-1851	2906	19	counsel	counsel	NOUN
ftr-1851	2906	20	notice	notice	VERB
ftr-1851	2906	21	cc-2002	cc-2002	NOUN
ftr-1851	2906	22	-	-	PUNCT
ftr-1851	2906	23	026	026	NUM
ftr-1851	2906	24	(	(	PUNCT
ftr-1851	2906	25	5/16/02	5/16/02	NOUN
ftr-1851	2906	26	)	)	PUNCT
ftr-1851	2906	27	.	.	PUNCT
ftr-1851	2907	1	this	this	DET
ftr-1851	2907	2	notice	notice	NOUN
ftr-1851	2907	3	apprises	apprise	VERB
ftr-1851	2907	4	chief	chief	ADJ
ftr-1851	2907	5	counsel	counsel	NOUN
ftr-1851	2907	6	employees	employee	NOUN
ftr-1851	2907	7	of	of	ADP
ftr-1851	2907	8	the	the	DET
ftr-1851	2907	9	procedures	procedure	NOUN
ftr-1851	2907	10	for	for	ADP
ftr-1851	2907	11	processing	process	VERB
ftr-1851	2907	12	taxpayer	taxpayer	NOUN
ftr-1851	2907	13	specific	specific	ADJ
ftr-1851	2907	14	chief	chief	ADJ
ftr-1851	2907	15	counsel	counsel	NOUN
ftr-1851	2907	16	advice	advice	NOUN
ftr-1851	2907	17	when	when	SCONJ
ftr-1851	2907	18	it	it	PRON
ftr-1851	2907	19	is	be	AUX
ftr-1851	2907	20	determined	determine	VERB
ftr-1851	2907	21	that	that	SCONJ
ftr-1851	2907	22	no	no	DET
ftr-1851	2907	23	portion	portion	NOUN
ftr-1851	2907	24	of	of	ADP
ftr-1851	2907	25	a	a	DET
ftr-1851	2907	26	particular	particular	ADJ
ftr-1851	2907	27	cca	cca	NOUN
ftr-1851	2907	28	need	need	NOUN
ftr-1851	2907	29	be	be	AUX
ftr-1851	2907	30	disclosed	disclose	VERB
ftr-1851	2907	31	to	to	ADP
ftr-1851	2907	32	the	the	DET
ftr-1851	2907	33	public	public	NOUN
ftr-1851	2907	34	under	under	ADP
ftr-1851	2907	35	the	the	DET
ftr-1851	2907	36	provision	provision	NOUN
ftr-1851	2907	37	of	of	ADP
ftr-1851	2907	38	§	§	PROPN
ftr-1851	2907	39	6110	6110	NUM
ftr-1851	2907	40	.	.	PUNCT
ftr-1851	2908	1	c.	c.	PROPN
ftr-1851	2908	2	litigation	litigation	PROPN
ftr-1851	2908	3	costs	cost	VERB
ftr-1851	2908	4	1	1	NUM
ftr-1851	2908	5	.	.	PUNCT
ftr-1851	2908	6	frivolous	frivolous	ADJ
ftr-1851	2908	7	arguments	argument	NOUN
ftr-1851	2908	8	are	be	AUX
ftr-1851	2908	9	painful	painful	ADJ
ftr-1851	2908	10	to	to	ADP
ftr-1851	2908	11	lawyers	lawyer	NOUN
ftr-1851	2908	12	'	'	PART
ftr-1851	2908	13	pocketbooks	pocketbook	NOUN
ftr-1851	2908	14	.	.	PUNCT
ftr-1851	2909	1	takaba	takaba	PROPN
ftr-1851	2910	1	v.	v.	PROPN
ftr-1851	2910	2	commissioner	commissioner	PROPN
ftr-1851	2910	3	,	,	PUNCT
ftr-1851	2910	4	119	119	NUM
ftr-1851	2910	5	t.c	t.c	PROPN
ftr-1851	2910	6	.	.	PROPN
ftr-1851	2910	7	285	285	NUM
ftr-1851	2910	8	(	(	PUNCT
ftr-1851	2910	9	12/16/02	12/16/02	PROPN
ftr-1851	2910	10	)	)	PUNCT
ftr-1851	2910	11	.	.	PUNCT
ftr-1851	2911	1	judge	judge	PROPN
ftr-1851	2911	2	halpern	halpern	PROPN
ftr-1851	2911	3	sua	sua	PROPN
ftr-1851	2911	4	sponte	sponte	PROPN
ftr-1851	2911	5	awarded	award	VERB
ftr-1851	2911	6	the	the	DET
ftr-1851	2911	7	government	government	NOUN
ftr-1851	2911	8	excess	excess	ADJ
ftr-1851	2911	9	attorneys	attorney	NOUN
ftr-1851	2911	10	costs	cost	NOUN
ftr-1851	2911	11	of	of	ADP
ftr-1851	2911	12	$	$	SYM
ftr-1851	2911	13	10,500	10,500	NUM
ftr-1851	2911	14	,	,	PUNCT
ftr-1851	2911	15	payable	payable	ADJ
ftr-1851	2911	16	by	by	ADP
ftr-1851	2911	17	taxpayer	taxpayer	NOUN
ftr-1851	2911	18	's	's	PART
ftr-1851	2911	19	counsel	counsel	NOUN
ftr-1851	2911	20	,	,	PUNCT
ftr-1851	2911	21	under	under	ADP
ftr-1851	2911	22	§	§	PROPN
ftr-1851	2911	23	6673(a)(2	6673(a)(2	NOUN
ftr-1851	2911	24	)	)	PUNCT
ftr-1851	2911	25	,	,	PUNCT
ftr-1851	2911	26	where	where	SCONJ
ftr-1851	2911	27	counsel	counsel	NOUN
ftr-1851	2911	28	continued	continue	VERB
ftr-1851	2911	29	to	to	PART
ftr-1851	2911	30	press	press	VERB
ftr-1851	2911	31	a	a	DET
ftr-1851	2911	32	20041	20041	NUM
ftr-1851	2911	33	florida	florida	PROPN
ftr-1851	2911	34	tax	tax	PROPN
ftr-1851	2911	35	review	review	NOUN
ftr-1851	2911	36	frivolous	frivolous	ADJ
ftr-1851	2911	37	"	"	PUNCT
ftr-1851	2911	38	§	§	PROPN
ftr-1851	2911	39	861	861	NUM
ftr-1851	2911	40	argument	argument	NOUN
ftr-1851	2911	41	"	"	PUNCT
ftr-1851	2911	42	[	[	PUNCT
ftr-1851	2911	43	that	that	SCONJ
ftr-1851	2911	44	only	only	ADJ
ftr-1851	2911	45	income	income	NOUN
ftr-1851	2911	46	earned	earn	VERB
ftr-1851	2911	47	from	from	ADP
ftr-1851	2911	48	possessions	possession	NOUN
ftr-1851	2911	49	,	,	PUNCT
ftr-1851	2911	50	corporations	corporation	NOUN
ftr-1851	2911	51	,	,	PUNCT
ftr-1851	2911	52	or	or	CCONJ
ftr-1851	2911	53	the	the	DET
ftr-1851	2911	54	federal	federal	ADJ
ftr-1851	2911	55	government	government	NOUN
ftr-1851	2911	56	is	be	AUX
ftr-1851	2911	57	subject	subject	ADJ
ftr-1851	2911	58	to	to	ADP
ftr-1851	2911	59	tax	tax	NOUN
ftr-1851	2911	60	]	]	PUNCT
ftr-1851	2911	61	originally	originally	ADV
ftr-1851	2911	62	advanced	advance	VERB
ftr-1851	2911	63	by	by	ADP
ftr-1851	2911	64	the	the	DET
ftr-1851	2911	65	taxpayer	taxpayer	NOUN
ftr-1851	2911	66	acting	act	VERB
ftr-1851	2911	67	pro	pro	X
ftr-1851	2911	68	se	se	X
ftr-1851	2911	69	.	.	PROPN
ftr-1851	2912	1	2	2	X
ftr-1851	2912	2	.	.	X
ftr-1851	2912	3	it	it	PRON
ftr-1851	2912	4	will	will	AUX
ftr-1851	2912	5	warm	warm	VERB
ftr-1851	2912	6	your	your	PRON
ftr-1851	2912	7	heart	heart	NOUN
ftr-1851	2912	8	to	to	PART
ftr-1851	2912	9	know	know	VERB
ftr-1851	2912	10	that	that	SCONJ
ftr-1851	2912	11	the	the	DET
ftr-1851	2912	12	sword	sword	NOUN
ftr-1851	2912	13	to	to	PART
ftr-1851	2912	14	push	push	VERB
ftr-1851	2912	15	the	the	DET
ftr-1851	2912	16	irs	irs	PROPN
ftr-1851	2912	17	to	to	PART
ftr-1851	2912	18	settle	settle	VERB
ftr-1851	2912	19	has	have	VERB
ftr-1851	2912	20	a	a	DET
ftr-1851	2912	21	keen	keen	ADJ
ftr-1851	2912	22	edge	edge	NOUN
ftr-1851	2912	23	.	.	PUNCT
ftr-1851	2913	1	gladden	gladden	PROPN
ftr-1851	2913	2	v.	v.	ADP
ftr-1851	2913	3	commissioner	commissioner	PROPN
ftr-1851	2913	4	,	,	PUNCT
ftr-1851	2913	5	120	120	NUM
ftr-1851	2913	6	t.c	t.c	PROPN
ftr-1851	2913	7	.	.	PROPN
ftr-1851	2913	8	446	446	NUM
ftr-1851	2913	9	(	(	PUNCT
ftr-1851	2913	10	6/27/03	6/27/03	NUM
ftr-1851	2913	11	)	)	PUNCT
ftr-1851	2913	12	.	.	PUNCT
ftr-1851	2914	1	the	the	DET
ftr-1851	2914	2	taxpayer	taxpayer	NOUN
ftr-1851	2914	3	made	make	VERB
ftr-1851	2914	4	a	a	DET
ftr-1851	2914	5	"	"	PUNCT
ftr-1851	2914	6	qualified	qualified	ADJ
ftr-1851	2914	7	offer	offer	NOUN
ftr-1851	2914	8	"	"	PUNCT
ftr-1851	2914	9	under	under	ADP
ftr-1851	2914	10	§	§	PROPN
ftr-1851	2914	11	7430(c)(4)(e	7430(c)(4)(e	NUM
ftr-1851	2914	12	)	)	PUNCT
ftr-1851	2914	13	,	,	PUNCT
ftr-1851	2914	14	and	and	CCONJ
ftr-1851	2914	15	after	after	ADP
ftr-1851	2914	16	a	a	DET
ftr-1851	2914	17	judicial	judicial	ADJ
ftr-1851	2914	18	decision	decision	NOUN
ftr-1851	2914	19	relating	relate	VERB
ftr-1851	2914	20	to	to	ADP
ftr-1851	2914	21	issues	issue	NOUN
ftr-1851	2914	22	pertinent	pertinent	ADJ
ftr-1851	2914	23	to	to	ADP
ftr-1851	2914	24	the	the	DET
ftr-1851	2914	25	substantive	substantive	ADJ
ftr-1851	2914	26	tax	tax	NOUN
ftr-1851	2914	27	adjustment	adjustment	NOUN
ftr-1851	2914	28	the	the	DET
ftr-1851	2914	29	parties	party	NOUN
ftr-1851	2914	30	finally	finally	ADV
ftr-1851	2914	31	settled	settle	VERB
ftr-1851	2914	32	the	the	DET
ftr-1851	2914	33	substantive	substantive	ADJ
ftr-1851	2914	34	tax	tax	NOUN
ftr-1851	2914	35	adjustment	adjustment	NOUN
ftr-1851	2914	36	for	for	ADP
ftr-1851	2914	37	less	less	ADJ
ftr-1851	2914	38	than	than	ADP
ftr-1851	2914	39	the	the	DET
ftr-1851	2914	40	offer	offer	NOUN
ftr-1851	2914	41	.	.	PUNCT
ftr-1851	2915	1	temp	temp	NOUN
ftr-1851	2915	2	.	.	PUNCT
ftr-1851	2916	1	reg	reg	PROPN
ftr-1851	2916	2	.	.	PUNCT
ftr-1851	2917	1	§	§	PROPN
ftr-1851	2917	2	1.7430	1.7430	NUM
ftr-1851	2917	3	-	-	PUNCT
ftr-1851	2917	4	7t(a	7t(a	NUM
ftr-1851	2917	5	)	)	PUNCT
ftr-1851	2917	6	provides	provide	VERB
ftr-1851	2917	7	that	that	SCONJ
ftr-1851	2917	8	"	"	PUNCT
ftr-1851	2917	9	[	[	X
ftr-1851	2917	10	t]he	t]he	ADJ
ftr-1851	2917	11	provisions	provision	NOUN
ftr-1851	2917	12	of	of	ADP
ftr-1851	2917	13	the	the	DET
ftr-1851	2917	14	qualified	qualified	ADJ
ftr-1851	2917	15	offer	offer	NOUN
ftr-1851	2917	16	rule	rule	NOUN
ftr-1851	2917	17	do	do	AUX
ftr-1851	2917	18	not	not	PART
ftr-1851	2917	19	apply	apply	VERB
ftr-1851	2917	20	if	if	SCONJ
ftr-1851	2917	21	the	the	DET
ftr-1851	2917	22	taxpayer	taxpayer	NOUN
ftr-1851	2917	23	's	's	PART
ftr-1851	2917	24	liability	liability	NOUN
ftr-1851	2917	25	under	under	ADP
ftr-1851	2917	26	thejudgment	thejudgment	NOUN
ftr-1851	2917	27	...	...	PUNCT
ftr-1851	2917	28	is	be	AUX
ftr-1851	2917	29	determined	determine	VERB
ftr-1851	2917	30	exclusively	exclusively	ADV
ftr-1851	2917	31	pursuant	pursuant	ADJ
ftr-1851	2917	32	to	to	ADP
ftr-1851	2917	33	a	a	DET
ftr-1851	2917	34	settlement	settlement	NOUN
ftr-1851	2917	35	...	...	PUNCT
ftr-1851	2917	36	.	.	PUNCT
ftr-1851	2917	37	"	"	PUNCT
ftr-1851	2918	1	because	because	SCONJ
ftr-1851	2918	2	legal	legal	ADJ
ftr-1851	2918	3	arguments	argument	NOUN
ftr-1851	2918	4	and	and	CCONJ
ftr-1851	2918	5	issues	issue	NOUN
ftr-1851	2918	6	relating	relate	VERB
ftr-1851	2918	7	to	to	ADP
ftr-1851	2918	8	the	the	DET
ftr-1851	2918	9	substantive	substantive	ADJ
ftr-1851	2918	10	issues	issue	NOUN
ftr-1851	2918	11	were	be	AUX
ftr-1851	2918	12	litigated	litigate	VERB
ftr-1851	2918	13	and	and	CCONJ
ftr-1851	2918	14	decided	decide	VERB
ftr-1851	2918	15	by	by	ADP
ftr-1851	2918	16	a	a	DET
ftr-1851	2918	17	court	court	NOUN
ftr-1851	2918	18	,	,	PUNCT
ftr-1851	2918	19	the	the	DET
ftr-1851	2918	20	judgment	judgment	NOUN
ftr-1851	2918	21	was	be	AUX
ftr-1851	2918	22	not	not	PART
ftr-1851	2918	23	regarded	regard	VERB
ftr-1851	2918	24	as	as	ADP
ftr-1851	2918	25	merely	merely	ADV
ftr-1851	2918	26	pursuant	pursuant	ADJ
ftr-1851	2918	27	to	to	ADP
ftr-1851	2918	28	a	a	DET
ftr-1851	2918	29	settlement	settlement	NOUN
ftr-1851	2918	30	.	.	PUNCT
ftr-1851	2919	1	thus	thus	ADV
ftr-1851	2919	2	the	the	DET
ftr-1851	2919	3	taxpayer	taxpayer	NOUN
ftr-1851	2919	4	's	's	PART
ftr-1851	2919	5	qualified	qualified	ADJ
ftr-1851	2919	6	offer	offer	NOUN
ftr-1851	2919	7	was	be	AUX
ftr-1851	2919	8	not	not	PART
ftr-1851	2919	9	limited	limit	VERB
ftr-1851	2919	10	by	by	ADP
ftr-1851	2919	11	the	the	DET
ftr-1851	2919	12	settlement	settlement	NOUN
ftr-1851	2919	13	limitation	limitation	NOUN
ftr-1851	2919	14	on	on	ADP
ftr-1851	2919	15	qualified	qualified	ADJ
ftr-1851	2919	16	offers	offer	NOUN
ftr-1851	2919	17	in	in	ADP
ftr-1851	2919	18	section	section	NOUN
ftr-1851	2919	19	§	§	PROPN
ftr-1851	2919	20	7430(c)(4)(e)(ii)(i	7430(c)(4)(e)(ii)(i	NUM
ftr-1851	2919	21	)	)	PUNCT
ftr-1851	2919	22	.	.	PUNCT
ftr-1851	2920	1	accordingly	accordingly	ADV
ftr-1851	2920	2	,	,	PUNCT
ftr-1851	2920	3	the	the	DET
ftr-1851	2920	4	taxpayers	taxpayer	NOUN
ftr-1851	2920	5	qualified	qualify	VERB
ftr-1851	2920	6	as	as	ADP
ftr-1851	2920	7	a	a	DET
ftr-1851	2920	8	prevailing	prevail	VERB
ftr-1851	2920	9	party	party	NOUN
ftr-1851	2920	10	under	under	ADP
ftr-1851	2920	11	§	§	PROPN
ftr-1851	2920	12	7430(c)(4	7430(c)(4	NUM
ftr-1851	2920	13	)	)	PUNCT
ftr-1851	2920	14	by	by	ADP
ftr-1851	2920	15	reason	reason	NOUN
ftr-1851	2920	16	of	of	ADP
ftr-1851	2920	17	section	section	NOUN
ftr-1851	2920	18	7430(c)(4)(e	7430(c)(4)(e	NUM
ftr-1851	2920	19	)	)	PUNCT
ftr-1851	2920	20	.	.	PUNCT
ftr-1851	2921	1	3	3	X
ftr-1851	2921	2	.	.	X
ftr-1851	2921	3	florida	florida	PROPN
ftr-1851	2921	4	country	country	PROPN
ftr-1851	2921	5	clubs	clubs	PROPN
ftr-1851	2921	6	,	,	PUNCT
ftr-1851	2921	7	inc	inc	PROPN
ftr-1851	2921	8	.	.	PROPN
ftr-1851	2922	1	v.	v.	PROPN
ftr-1851	2922	2	commissioner	commissioner	PROPN
ftr-1851	2922	3	,	,	PUNCT
ftr-1851	2922	4	122	122	NUM
ftr-1851	2922	5	t.c	t.c	PROPN
ftr-1851	2922	6	.	.	PUNCT
ftr-1851	2923	1	no	no	INTJ
ftr-1851	2923	2	.	.	NOUN
ftr-1851	2923	3	3	3	NUM
ftr-1851	2923	4	(	(	PUNCT
ftr-1851	2923	5	2/3/04	2/3/04	NUM
ftr-1851	2923	6	)	)	PUNCT
ftr-1851	2923	7	.	.	PUNCT
ftr-1851	2924	1	even	even	ADV
ftr-1851	2924	2	though	though	SCONJ
ftr-1851	2924	3	§	§	PROPN
ftr-1851	2924	4	7430(c)(2	7430(c)(2	NOUN
ftr-1851	2924	5	)	)	PUNCT
ftr-1851	2924	6	provides	provide	VERB
ftr-1851	2924	7	that	that	SCONJ
ftr-1851	2924	8	reasonable	reasonable	ADJ
ftr-1851	2924	9	administrative	administrative	ADJ
ftr-1851	2924	10	cost	cost	NOUN
ftr-1851	2924	11	include	include	VERB
ftr-1851	2924	12	costs	cost	NOUN
ftr-1851	2924	13	incurred	incur	VERB
ftr-1851	2924	14	after	after	SCONJ
ftr-1851	2924	15	the	the	DET
ftr-1851	2924	16	irs	irs	PROPN
ftr-1851	2924	17	sends	send	VERB
ftr-1851	2924	18	a	a	DET
ftr-1851	2924	19	30	30	NUM
ftr-1851	2924	20	-	-	PUNCT
ftr-1851	2924	21	day	day	NOUN
ftr-1851	2924	22	letter	letter	NOUN
ftr-1851	2924	23	,	,	PUNCT
ftr-1851	2924	24	attorney	attorney	NOUN
ftr-1851	2924	25	's	's	PART
ftr-1851	2924	26	fees	fee	NOUN
ftr-1851	2924	27	are	be	AUX
ftr-1851	2924	28	not	not	PART
ftr-1851	2924	29	available	available	ADJ
ftr-1851	2924	30	with	with	ADP
ftr-1851	2924	31	respect	respect	NOUN
ftr-1851	2924	32	to	to	ADP
ftr-1851	2924	33	a	a	DET
ftr-1851	2924	34	case	case	NOUN
ftr-1851	2924	35	in	in	ADP
ftr-1851	2924	36	which	which	PRON
ftr-1851	2924	37	the	the	DET
ftr-1851	2924	38	irs	irs	PROPN
ftr-1851	2924	39	has	have	AUX
ftr-1851	2924	40	issued	issue	VERB
ftr-1851	2924	41	a	a	DET
ftr-1851	2924	42	30	30	NUM
ftr-1851	2924	43	-	-	PUNCT
ftr-1851	2924	44	day	day	NOUN
ftr-1851	2924	45	letter	letter	NOUN
ftr-1851	2924	46	but	but	CCONJ
ftr-1851	2924	47	which	which	PRON
ftr-1851	2924	48	has	have	AUX
ftr-1851	2924	49	been	be	AUX
ftr-1851	2924	50	settled	settle	VERB
ftr-1851	2924	51	without	without	ADP
ftr-1851	2924	52	either	either	CCONJ
ftr-1851	2924	53	an	an	DET
ftr-1851	2924	54	deficiency	deficiency	NOUN
ftr-1851	2924	55	notice	notice	NOUN
ftr-1851	2924	56	or	or	CCONJ
ftr-1851	2924	57	appeals	appeal	NOUN
ftr-1851	2924	58	decision	decision	NOUN
ftr-1851	2924	59	having	having	AUX
ftr-1851	2924	60	been	be	AUX
ftr-1851	2924	61	issued	issue	VERB
ftr-1851	2924	62	.	.	PUNCT
ftr-1851	2925	1	although	although	SCONJ
ftr-1851	2925	2	the	the	DET
ftr-1851	2925	3	definition	definition	NOUN
ftr-1851	2925	4	of	of	ADP
ftr-1851	2925	5	"	"	PUNCT
ftr-1851	2925	6	reasonable	reasonable	ADJ
ftr-1851	2925	7	administrative	administrative	ADJ
ftr-1851	2925	8	costs	cost	NOUN
ftr-1851	2925	9	"	"	PUNCT
ftr-1851	2925	10	includes	include	VERB
ftr-1851	2925	11	costs	cost	NOUN
ftr-1851	2925	12	incurred	incur	VERB
ftr-1851	2925	13	from	from	ADP
ftr-1851	2925	14	the	the	DET
ftr-1851	2925	15	date	date	NOUN
ftr-1851	2925	16	of	of	ADP
ftr-1851	2925	17	the	the	DET
ftr-1851	2925	18	30	30	NUM
ftr-1851	2925	19	-	-	PUNCT
ftr-1851	2925	20	day	day	NOUN
ftr-1851	2925	21	letter	letter	NOUN
ftr-1851	2925	22	,	,	PUNCT
ftr-1851	2925	23	the	the	DET
ftr-1851	2925	24	government	government	NOUN
ftr-1851	2925	25	still	still	ADV
ftr-1851	2925	26	has	have	AUX
ftr-1851	2925	27	not	not	PART
ftr-1851	2925	28	"	"	PUNCT
ftr-1851	2925	29	taken	take	VERB
ftr-1851	2925	30	a	a	DET
ftr-1851	2925	31	position	position	NOUN
ftr-1851	2925	32	"	"	PUNCT
ftr-1851	2925	33	for	for	ADP
ftr-1851	2925	34	purposes	purpose	NOUN
ftr-1851	2925	35	of	of	ADP
ftr-1851	2925	36	§	§	PROPN
ftr-1851	2925	37	7430(c)(7	7430(c)(7	PROPN
ftr-1851	2925	38	)	)	PUNCT
ftr-1851	2925	39	until	until	SCONJ
ftr-1851	2925	40	a	a	DET
ftr-1851	2925	41	deficiency	deficiency	NOUN
ftr-1851	2925	42	notice	notice	NOUN
ftr-1851	2925	43	or	or	CCONJ
ftr-1851	2925	44	appeals	appeal	NOUN
ftr-1851	2925	45	decision	decision	NOUN
ftr-1851	2925	46	has	have	AUX
ftr-1851	2925	47	been	be	AUX
ftr-1851	2925	48	issued	issue	VERB
ftr-1851	2925	49	,	,	PUNCT
ftr-1851	2925	50	and	and	CCONJ
ftr-1851	2925	51	thus	thus	ADV
ftr-1851	2925	52	the	the	DET
ftr-1851	2925	53	taxpayer	taxpayer	NOUN
ftr-1851	2925	54	can	can	AUX
ftr-1851	2925	55	not	not	PART
ftr-1851	2925	56	be	be	AUX
ftr-1851	2925	57	a	a	DET
ftr-1851	2925	58	"	"	PUNCT
ftr-1851	2925	59	prevailing	prevail	VERB
ftr-1851	2925	60	party	party	NOUN
ftr-1851	2925	61	"	"	PUNCT
ftr-1851	2925	62	as	as	SCONJ
ftr-1851	2925	63	defined	define	VERB
ftr-1851	2925	64	in	in	ADP
ftr-1851	2925	65	§	§	PROPN
ftr-1851	2925	66	7430(c)(4	7430(c)(4	NUM
ftr-1851	2925	67	)	)	PUNCT
ftr-1851	2925	68	.	.	PUNCT
ftr-1851	2926	1	d.	d.	PROPN
ftr-1851	2926	2	statutory	statutory	PROPN
ftr-1851	2926	3	notice	notice	PROPN
ftr-1851	2926	4	1	1	NUM
ftr-1851	2926	5	.	.	PUNCT
ftr-1851	2927	1	the	the	DET
ftr-1851	2927	2	irs	irs	PROPN
ftr-1851	2927	3	does	do	AUX
ftr-1851	2927	4	not	not	PART
ftr-1851	2927	5	have	have	VERB
ftr-1851	2927	6	to	to	PART
ftr-1851	2927	7	comply	comply	VERB
ftr-1851	2927	8	with	with	ADP
ftr-1851	2927	9	at	at	ADV
ftr-1851	2927	10	least	least	ADV
ftr-1851	2927	11	one	one	NUM
ftr-1851	2927	12	section	section	NOUN
ftr-1851	2927	13	of	of	ADP
ftr-1851	2927	14	the	the	DET
ftr-1851	2927	15	irs	irs	PROPN
ftr-1851	2927	16	restructuring	restructuring	NOUN
ftr-1851	2927	17	and	and	CCONJ
ftr-1851	2927	18	reform	reform	NOUN
ftr-1851	2927	19	act	act	NOUN
ftr-1851	2927	20	of	of	ADP
ftr-1851	2927	21	1998	1998	NUM
ftr-1851	2927	22	.	.	PUNCT
ftr-1851	2928	1	elings	eling	NOUN
ftr-1851	2928	2	v.	v.	ADP
ftr-1851	2928	3	commissioner	commissioner	NOUN
ftr-1851	2928	4	,	,	PUNCT
ftr-1851	2928	5	324	324	NUM
ftr-1851	2928	6	f.3d	f.3d	NUM
ftr-1851	2928	7	1110	1110	NUM
ftr-1851	2928	8	,	,	PUNCT
ftr-1851	2928	9	91	91	NUM
ftr-1851	2928	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2928	11	2003	2003	NUM
ftr-1851	2928	12	-	-	SYM
ftr-1851	2928	13	1648,2003	1648,2003	NUM
ftr-1851	2928	14	-	-	PUNCT
ftr-1851	2928	15	1	1	NUM
ftr-1851	2928	16	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2928	17	.	.	PROPN
ftr-1851	2928	18	150,357	150,357	NUM
ftr-1851	2928	19	(	(	PUNCT
ftr-1851	2928	20	9th	9th	ADJ
ftr-1851	2928	21	cir	cir	NOUN
ftr-1851	2928	22	.	.	PUNCT
ftr-1851	2928	23	4/8/03	4/8/03	NUM
ftr-1851	2928	24	)	)	PUNCT
ftr-1851	2928	25	.	.	PUNCT
ftr-1851	2929	1	the	the	DET
ftr-1851	2929	2	ninth	ninth	ADJ
ftr-1851	2929	3	circuit	circuit	NOUN
ftr-1851	2929	4	held	hold	VERB
ftr-1851	2929	5	that	that	SCONJ
ftr-1851	2929	6	the	the	DET
ftr-1851	2929	7	failure	failure	NOUN
ftr-1851	2929	8	to	to	PART
ftr-1851	2929	9	comply	comply	VERB
ftr-1851	2929	10	with	with	ADP
ftr-1851	2929	11	§	§	PROPN
ftr-1851	2929	12	3463(a	3463(a	NUM
ftr-1851	2929	13	)	)	PUNCT
ftr-1851	2929	14	of	of	ADP
ftr-1851	2929	15	the	the	DET
ftr-1851	2929	16	irs	irs	PROPN
ftr-1851	2929	17	restructuring	restructuring	NOUN
ftr-1851	2929	18	and	and	CCONJ
ftr-1851	2929	19	reform	reform	NOUN
ftr-1851	2929	20	act	act	NOUN
ftr-1851	2929	21	of	of	ADP
ftr-1851	2929	22	1998	1998	NUM
ftr-1851	2929	23	,	,	PUNCT
ftr-1851	2929	24	an	an	DET
ftr-1851	2929	25	uncodified	uncodified	ADJ
ftr-1851	2929	26	provision	provision	NOUN
ftr-1851	2929	27	,	,	PUNCT
ftr-1851	2929	28	stating	state	VERB
ftr-1851	2929	29	that	that	SCONJ
ftr-1851	2929	30	the	the	DET
ftr-1851	2929	31	irs	irs	PROPN
ftr-1851	2929	32	"	"	PUNCT
ftr-1851	2929	33	shall	shall	AUX
ftr-1851	2929	34	include	include	VERB
ftr-1851	2929	35	on	on	ADP
ftr-1851	2929	36	each	each	DET
ftr-1851	2929	37	notice	notice	NOUN
ftr-1851	2929	38	of	of	ADP
ftr-1851	2929	39	deficiency	deficiency	NOUN
ftr-1851	2929	40	..	..	PUNCT
ftr-1851	2929	41	,	,	PUNCT
ftr-1851	2929	42	the	the	DET
ftr-1851	2929	43	date	date	NOUN
ftr-1851	2929	44	determined	determine	VERB
ftr-1851	2929	45	by	by	ADP
ftr-1851	2929	46	[	[	X
ftr-1851	2929	47	the	the	DET
ftr-1851	2929	48	irs	irs	PROPN
ftr-1851	2929	49	]	]	PUNCT
ftr-1851	2929	50	as	as	ADP
ftr-1851	2929	51	the	the	DET
ftr-1851	2929	52	last	last	ADJ
ftr-1851	2929	53	day	day	NOUN
ftr-1851	2929	54	on	on	ADP
ftr-1851	2929	55	which	which	PRON
ftr-1851	2929	56	the	the	DET
ftr-1851	2929	57	taxpayer	taxpayer	NOUN
ftr-1851	2929	58	may	may	AUX
ftr-1851	2929	59	file	file	VERB
ftr-1851	2929	60	a	a	DET
ftr-1851	2929	61	petition	petition	NOUN
ftr-1851	2929	62	in	in	ADP
ftr-1851	2929	63	the	the	DET
ftr-1851	2929	64	tax	tax	NOUN
ftr-1851	2929	65	court	court	NOUN
ftr-1851	2929	66	,	,	PUNCT
ftr-1851	2929	67	"	"	PUNCT
ftr-1851	2929	68	does	do	AUX
ftr-1851	2929	69	not	not	PART
ftr-1851	2929	70	invalidate	invalidate	VERB
ftr-1851	2929	71	the	the	DET
ftr-1851	2929	72	deficiency	deficiency	NOUN
ftr-1851	2929	73	notice	notice	NOUN
ftr-1851	2929	74	.	.	PUNCT
ftr-1851	2930	1	accord	accord	NOUN
ftr-1851	2930	2	rochelle	rochelle	PROPN
ftr-1851	2930	3	v.	v.	PROPN
ftr-1851	2930	4	commissioner	commissioner	PROPN
ftr-1851	2930	5	,	,	PUNCT
ftr-1851	2930	6	116	116	NUM
ftr-1851	2930	7	t.c	t.c	PROPN
ftr-1851	2930	8	.	.	PROPN
ftr-1851	2930	9	356	356	NUM
ftr-1851	2930	10	(	(	PUNCT
ftr-1851	2930	11	2001	2001	NUM
ftr-1851	2930	12	)	)	PUNCT
ftr-1851	2930	13	,	,	PUNCT
ftr-1851	2930	14	aft'd	aft'd	PROPN
ftr-1851	2930	15	,	,	PUNCT
ftr-1851	2930	16	293	293	NUM
ftr-1851	2930	17	f.3d	f.3d	NUM
ftr-1851	2930	18	740	740	NUM
ftr-1851	2930	19	(	(	PUNCT
ftr-1851	2930	20	5th	5th	ADJ
ftr-1851	2930	21	cir	cir	NOUN
ftr-1851	2930	22	.	.	PUNCT
ftr-1851	2930	23	2002	2002	NUM
ftr-1851	2930	24	)	)	PUNCT
ftr-1851	2930	25	;	;	PUNCT
ftr-1851	2930	26	smith	smith	PROPN
ftr-1851	2930	27	v.	v.	PROPN
ftr-1851	2930	28	commissioner	commissioner	PROPN
ftr-1851	2930	29	,	,	PUNCT
ftr-1851	2930	30	275	275	NUM
ftr-1851	2930	31	f.3d	f.3d	NUM
ftr-1851	2930	32	912	912	NUM
ftr-1851	2930	33	(	(	PUNCT
ftr-1851	2930	34	10th	10th	ADJ
ftr-1851	2930	35	cir	cir	NOUN
ftr-1851	2930	36	.	.	PUNCT
ftr-1851	2930	37	2001	2001	NUM
ftr-1851	2930	38	)	)	PUNCT
ftr-1851	2930	39	.	.	PUNCT
ftr-1851	2931	1	e.	e.	PROPN
ftr-1851	2931	2	statute	statute	PROPN
ftr-1851	2931	3	of	of	ADP
ftr-1851	2931	4	limitations	limitation	NOUN
ftr-1851	2931	5	1	1	NUM
ftr-1851	2931	6	.	.	PUNCT
ftr-1851	2932	1	the	the	DET
ftr-1851	2932	2	eighth	eighth	ADJ
ftr-1851	2932	3	circuit	circuit	NOUN
ftr-1851	2932	4	rejects	reject	VERB
ftr-1851	2932	5	a	a	DET
ftr-1851	2932	6	thirty	thirty	NUM
ftr-1851	2932	7	-	-	PUNCT
ftr-1851	2932	8	year	year	NOUN
ftr-1851	2932	9	-	-	PUNCT
ftr-1851	2932	10	old	old	ADJ
ftr-1851	2932	11	revenue	revenue	NOUN
ftr-1851	2932	12	ruling	ruling	NOUN
ftr-1851	2932	13	.	.	PUNCT
ftr-1851	2933	1	kaffenberger	kaffenberger	NOUN
ftr-1851	2933	2	v.	v.	PROPN
ftr-1851	2933	3	united	united	PROPN
ftr-1851	2933	4	states	states	PROPN
ftr-1851	2933	5	,	,	PUNCT
ftr-1851	2933	6	314	314	NUM
ftr-1851	2933	7	f.3d	f.3d	NUM
ftr-1851	2933	8	944	944	NUM
ftr-1851	2933	9	,	,	PUNCT
ftr-1851	2933	10	91	91	NUM
ftr-1851	2933	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2933	12	2003	2003	NUM
ftr-1851	2933	13	-	-	SYM
ftr-1851	2933	14	374	374	NUM
ftr-1851	2933	15	,	,	PUNCT
ftr-1851	2933	16	2003	2003	NUM
ftr-1851	2933	17	-	-	SYM
ftr-1851	2933	18	1	1	NUM
ftr-1851	2933	19	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2933	20	.	.	PROPN
ftr-1851	2933	21	50,164	50,164	NUM
ftr-1851	2933	22	(	(	PUNCT
ftr-1851	2933	23	8th	8th	ADJ
ftr-1851	2933	24	cir	cir	NOUN
ftr-1851	2933	25	.	.	PUNCT
ftr-1851	2933	26	1/3/03	1/3/03	NUM
ftr-1851	2933	27	)	)	PUNCT
ftr-1851	2933	28	.	.	PUNCT
ftr-1851	2934	1	section	section	NOUN
ftr-1851	2934	2	6532(a	6532(a	NOUN
ftr-1851	2934	3	)	)	PUNCT
ftr-1851	2934	4	allows	allow	VERB
ftr-1851	2934	5	the	the	DET
ftr-1851	2934	6	irs	irs	PROPN
ftr-1851	2934	7	to	to	PART
ftr-1851	2934	8	agree	agree	VERB
ftr-1851	2934	9	to	to	ADP
ftr-1851	2934	10	an	an	DET
ftr-1851	2934	11	extension	extension	NOUN
ftr-1851	2934	12	of	of	ADP
ftr-1851	2934	13	time	time	NOUN
ftr-1851	2934	14	[	[	X
ftr-1851	2934	15	beyond	beyond	ADP
ftr-1851	2934	16	the	the	DET
ftr-1851	2934	17	normal	normal	ADJ
ftr-1851	2934	18	two	two	NUM
ftr-1851	2934	19	year	year	NOUN
ftr-1851	2934	20	period	period	NOUN
ftr-1851	2934	21	of	of	ADP
ftr-1851	2934	22	limitations	limitation	NOUN
ftr-1851	2934	23	]	]	PUNCT
ftr-1851	2934	24	for	for	ADP
ftr-1851	2934	25	filing	file	VERB
ftr-1851	2934	26	a	a	DET
ftr-1851	2934	27	refund	refund	NOUN
ftr-1851	2934	28	suit	suit	NOUN
ftr-1851	2934	29	.	.	PUNCT
ftr-1851	2935	1	in	in	ADP
ftr-1851	2935	2	rev	rev	PROPN
ftr-1851	2935	3	.	.	PROPN
ftr-1851	2935	4	rul	rul	NOUN
ftr-1851	2935	5	.	.	PUNCT
ftr-1851	2936	1	71	71	NUM
ftr-1851	2936	2	-	-	SYM
ftr-1851	2936	3	57	57	NUM
ftr-1851	2936	4	,	,	PUNCT
ftr-1851	2936	5	1971	1971	NUM
ftr-1851	2936	6	-	-	SYM
ftr-1851	2936	7	1	1	NUM
ftr-1851	2936	8	c.b	c.b	PROPN
ftr-1851	2936	9	.	.	PROPN
ftr-1851	2936	10	405	405	NUM
ftr-1851	2936	11	,	,	PUNCT
ftr-1851	2936	12	the	the	DET
ftr-1851	2936	13	irs	irs	PROPN
ftr-1851	2936	14	ruled	rule	VERB
ftr-1851	2936	15	that	that	SCONJ
ftr-1851	2936	16	such	such	DET
ftr-1851	2936	17	an	an	DET
ftr-1851	2936	18	agreement	agreement	NOUN
ftr-1851	2936	19	was	be	AUX
ftr-1851	2936	20	valid	valid	ADJ
ftr-1851	2936	21	only	only	ADV
ftr-1851	2936	22	if	if	SCONJ
ftr-1851	2936	23	the	the	DET
ftr-1851	2936	24	agreement	agreement	NOUN
ftr-1851	2936	25	is	be	AUX
ftr-1851	2936	26	executed	execute	VERB
ftr-1851	2936	27	before	before	ADP
ftr-1851	2936	28	the	the	DET
ftr-1851	2936	29	statutory	statutory	ADJ
ftr-1851	2936	30	time	time	NOUN
ftr-1851	2937	1	[	[	X
ftr-1851	2937	2	vol.6	vol.6	X
ftr-1851	2937	3	:	:	PUNCT
ftr-1851	2937	4	si	si	PROPN
ftr-1851	2937	5	recent	recent	ADJ
ftr-1851	2937	6	developments	development	NOUN
ftr-1851	2937	7	in	in	ADP
ftr-1851	2937	8	federal	federal	ADJ
ftr-1851	2937	9	income	income	NOUN
ftr-1851	2937	10	taxation	taxation	NOUN
ftr-1851	2937	11	expired	expire	VERB
ftr-1851	2937	12	.	.	PUNCT
ftr-1851	2938	1	the	the	DET
ftr-1851	2938	2	court	court	PROPN
ftr-1851	2938	3	of	of	ADP
ftr-1851	2938	4	appeals	appeals	PROPN
ftr-1851	2938	5	held	hold	VERB
ftr-1851	2938	6	that	that	SCONJ
ftr-1851	2938	7	rev	rev	VERB
ftr-1851	2938	8	.	.	PROPN
ftr-1851	2938	9	rul	rul	NOUN
ftr-1851	2938	10	.	.	PUNCT
ftr-1851	2939	1	71	71	NUM
ftr-1851	2939	2	-	-	SYM
ftr-1851	2939	3	57	57	NUM
ftr-1851	2939	4	misconstrues	misconstrue	VERB
ftr-1851	2939	5	§	§	PROPN
ftr-1851	2939	6	6532(a)(2	6532(a)(2	NOUN
ftr-1851	2939	7	)	)	PUNCT
ftr-1851	2939	8	,	,	PUNCT
ftr-1851	2939	9	and	and	CCONJ
ftr-1851	2939	10	that	that	SCONJ
ftr-1851	2939	11	an	an	DET
ftr-1851	2939	12	agreement	agreement	NOUN
ftr-1851	2939	13	to	to	PART
ftr-1851	2939	14	extend	extend	VERB
ftr-1851	2939	15	the	the	DET
ftr-1851	2939	16	statute	statute	NOUN
ftr-1851	2939	17	of	of	ADP
ftr-1851	2939	18	limitations	limitation	NOUN
ftr-1851	2939	19	executed	execute	VERB
ftr-1851	2939	20	by	by	ADP
ftr-1851	2939	21	the	the	DET
ftr-1851	2939	22	irs	irs	PROPN
ftr-1851	2939	23	after	after	SCONJ
ftr-1851	2939	24	it	it	PRON
ftr-1851	2939	25	had	have	AUX
ftr-1851	2939	26	expired	expire	VERB
ftr-1851	2939	27	was	be	AUX
ftr-1851	2939	28	valid	valid	ADJ
ftr-1851	2939	29	.	.	PUNCT
ftr-1851	2940	1	the	the	DET
ftr-1851	2940	2	court	court	NOUN
ftr-1851	2940	3	reasoned	reason	VERB
ftr-1851	2940	4	that	that	SCONJ
ftr-1851	2940	5	§	§	PROPN
ftr-1851	2940	6	6501	6501	NUM
ftr-1851	2940	7	,	,	PUNCT
ftr-1851	2940	8	the	the	DET
ftr-1851	2940	9	provision	provision	NOUN
ftr-1851	2940	10	limiting	limit	VERB
ftr-1851	2940	11	the	the	DET
ftr-1851	2940	12	period	period	NOUN
ftr-1851	2940	13	for	for	ADP
ftr-1851	2940	14	the	the	DET
ftr-1851	2940	15	irs	irs	PROPN
ftr-1851	2940	16	's	's	PART
ftr-1851	2940	17	to	to	PART
ftr-1851	2940	18	assess	assess	VERB
ftr-1851	2940	19	taxes	taxis	NOUN
ftr-1851	2940	20	allows	allow	VERB
ftr-1851	2940	21	the	the	DET
ftr-1851	2940	22	period	period	NOUN
ftr-1851	2940	23	to	to	PART
ftr-1851	2940	24	be	be	AUX
ftr-1851	2940	25	extended	extend	VERB
ftr-1851	2940	26	"	"	PUNCT
ftr-1851	2940	27	by	by	ADP
ftr-1851	2940	28	subsequent	subsequent	ADJ
ftr-1851	2940	29	agreements	agreement	NOUN
ftr-1851	2940	30	in	in	ADP
ftr-1851	2940	31	writing	writing	NOUN
ftr-1851	2940	32	made	make	VERB
ftr-1851	2940	33	before	before	ADP
ftr-1851	2940	34	the	the	DET
ftr-1851	2940	35	expiration	expiration	NOUN
ftr-1851	2940	36	of	of	ADP
ftr-1851	2940	37	the	the	DET
ftr-1851	2940	38	period	period	NOUN
ftr-1851	2940	39	previously	previously	ADV
ftr-1851	2940	40	agreed	agree	VERB
ftr-1851	2940	41	upon	upon	SCONJ
ftr-1851	2940	42	,	,	PUNCT
ftr-1851	2940	43	"	"	PUNCT
ftr-1851	2940	44	but	but	CCONJ
ftr-1851	2940	45	that	that	SCONJ
ftr-1851	2940	46	§	§	PROPN
ftr-1851	2940	47	6532(a)(2	6532(a)(2	NOUN
ftr-1851	2940	48	)	)	PUNCT
ftr-1851	2940	49	contains	contain	VERB
ftr-1851	2940	50	no	no	DET
ftr-1851	2940	51	such	such	ADJ
ftr-1851	2940	52	language	language	NOUN
ftr-1851	2940	53	;	;	PUNCT
ftr-1851	2940	54	and	and	CCONJ
ftr-1851	2940	55	the	the	DET
ftr-1851	2940	56	inference	inference	NOUN
ftr-1851	2940	57	therefore	therefore	ADV
ftr-1851	2940	58	is	be	AUX
ftr-1851	2940	59	that	that	SCONJ
ftr-1851	2940	60	the	the	DET
ftr-1851	2940	61	agreement	agreement	NOUN
ftr-1851	2940	62	need	need	AUX
ftr-1851	2940	63	not	not	PART
ftr-1851	2940	64	be	be	AUX
ftr-1851	2940	65	entered	enter	VERB
ftr-1851	2940	66	into	into	ADP
ftr-1851	2940	67	before	before	SCONJ
ftr-1851	2940	68	the	the	DET
ftr-1851	2940	69	period	period	NOUN
ftr-1851	2940	70	expires	expire	VERB
ftr-1851	2940	71	,	,	PUNCT
ftr-1851	2940	72	because	because	SCONJ
ftr-1851	2940	73	to	to	PART
ftr-1851	2940	74	"	"	PUNCT
ftr-1851	2940	75	do	do	AUX
ftr-1851	2940	76	so	so	ADV
ftr-1851	2940	77	renders	render	VERB
ftr-1851	2940	78	the	the	DET
ftr-1851	2940	79	above	above	ADV
ftr-1851	2940	80	quoted	quote	VERB
ftr-1851	2940	81	portion	portion	NOUN
ftr-1851	2940	82	of	of	ADP
ftr-1851	2940	83	§	§	PROPN
ftr-1851	2940	84	6501	6501	NUM
ftr-1851	2940	85	'	'	PUNCT
ftr-1851	2940	86	insignificant	insignificant	ADJ
ftr-1851	2940	87	,	,	PUNCT
ftr-1851	2940	88	if	if	SCONJ
ftr-1851	2940	89	not	not	PART
ftr-1851	2940	90	wholly	wholly	ADV
ftr-1851	2940	91	superfluous	superfluous	ADJ
ftr-1851	2940	92	.	.	PUNCT
ftr-1851	2940	93	"	"	PUNCT
ftr-1851	2940	94	'	'	PUNCT
ftr-1851	2940	95	2	2	NUM
ftr-1851	2940	96	.	.	X
ftr-1851	2940	97	brosi	brosi	PROPN
ftr-1851	2940	98	v.	v.	PROPN
ftr-1851	2940	99	commissioner	commissioner	PROPN
ftr-1851	2940	100	,	,	PUNCT
ftr-1851	2940	101	120	120	NUM
ftr-1851	2940	102	t.c	t.c	PROPN
ftr-1851	2940	103	.	.	PROPN
ftr-1851	2940	104	5	5	NUM
ftr-1851	2940	105	(	(	PUNCT
ftr-1851	2940	106	1/13/03	1/13/03	NUM
ftr-1851	2940	107	)	)	PUNCT
ftr-1851	2940	108	.	.	PUNCT
ftr-1851	2941	1	tolling	tolling	NOUN
ftr-1851	2941	2	of	of	ADP
ftr-1851	2941	3	the	the	DET
ftr-1851	2941	4	statute	statute	NOUN
ftr-1851	2941	5	of	of	ADP
ftr-1851	2941	6	limitation	limitation	NOUN
ftr-1851	2941	7	under	under	ADP
ftr-1851	2941	8	§	§	PROPN
ftr-1851	2941	9	6511(h	6511(h	PART
ftr-1851	2941	10	)	)	PUNCT
ftr-1851	2941	11	is	be	AUX
ftr-1851	2941	12	not	not	PART
ftr-1851	2941	13	available	available	ADJ
ftr-1851	2941	14	to	to	ADP
ftr-1851	2941	15	a	a	DET
ftr-1851	2941	16	taxpayer	taxpayer	NOUN
ftr-1851	2941	17	who	who	PRON
ftr-1851	2941	18	serves	serve	VERB
ftr-1851	2941	19	as	as	ADP
ftr-1851	2941	20	a	a	DET
ftr-1851	2941	21	"	"	PUNCT
ftr-1851	2941	22	care	care	NOUN
ftr-1851	2941	23	-	-	PUNCT
ftr-1851	2941	24	giver	giver	NOUN
ftr-1851	2941	25	"	"	PUNCT
ftr-1851	2941	26	to	to	ADP
ftr-1851	2941	27	a	a	DET
ftr-1851	2941	28	relative	relative	NOUN
ftr-1851	2941	29	;	;	PUNCT
ftr-1851	2941	30	it	it	PRON
ftr-1851	2941	31	applies	apply	VERB
ftr-1851	2941	32	only	only	ADV
ftr-1851	2941	33	in	in	ADP
ftr-1851	2941	34	the	the	DET
ftr-1851	2941	35	case	case	NOUN
ftr-1851	2941	36	of	of	ADP
ftr-1851	2941	37	a	a	DET
ftr-1851	2941	38	serious	serious	ADJ
ftr-1851	2941	39	mental	mental	ADJ
ftr-1851	2941	40	or	or	CCONJ
ftr-1851	2941	41	physical	physical	ADJ
ftr-1851	2941	42	disability	disability	NOUN
ftr-1851	2941	43	of	of	ADP
ftr-1851	2941	44	the	the	DET
ftr-1851	2941	45	individual	individual	ADJ
ftr-1851	2941	46	taxpayer	taxpayer	NOUN
ftr-1851	2941	47	seeking	seek	VERB
ftr-1851	2941	48	relief	relief	NOUN
ftr-1851	2941	49	.	.	PUNCT
ftr-1851	2942	1	3	3	X
ftr-1851	2942	2	.	.	X
ftr-1851	2942	3	the	the	DET
ftr-1851	2942	4	government	government	NOUN
ftr-1851	2942	5	end	end	NOUN
ftr-1851	2942	6	-	-	PUNCT
ftr-1851	2942	7	runs	run	VERB
ftr-1851	2942	8	the	the	DET
ftr-1851	2942	9	statute	statute	NOUN
ftr-1851	2942	10	of	of	ADP
ftr-1851	2942	11	limitations	limitation	NOUN
ftr-1851	2942	12	via	via	ADP
ftr-1851	2942	13	a	a	DET
ftr-1851	2942	14	setoff	setoff	NOUN
ftr-1851	2942	15	.	.	PUNCT
ftr-1851	2943	1	pacific	pacific	PROPN
ftr-1851	2943	2	gas	gas	PROPN
ftr-1851	2943	3	&	&	CCONJ
ftr-1851	2943	4	electric	electric	PROPN
ftr-1851	2943	5	co.	co.	PROPN
ftr-1851	2943	6	v.	v.	PROPN
ftr-1851	2943	7	united	united	PROPN
ftr-1851	2943	8	states	states	PROPN
ftr-1851	2943	9	,	,	PUNCT
ftr-1851	2943	10	55	55	NUM
ftr-1851	2943	11	fed	feed	VERB
ftr-1851	2943	12	.	.	PUNCT
ftr-1851	2944	1	cl	cl	NOUN
ftr-1851	2944	2	.	.	PUNCT
ftr-1851	2945	1	271	271	NUM
ftr-1851	2945	2	,	,	PUNCT
ftr-1851	2945	3	91	91	NUM
ftr-1851	2945	4	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2945	5	2003	2003	NUM
ftr-1851	2945	6	-	-	SYM
ftr-1851	2945	7	1035	1035	NUM
ftr-1851	2945	8	,	,	PUNCT
ftr-1851	2945	9	2003	2003	NUM
ftr-1851	2945	10	-	-	SYM
ftr-1851	2945	11	1	1	NUM
ftr-1851	2945	12	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2945	13	.	.	PROPN
ftr-1851	2946	1	50,267	50,267	NUM
ftr-1851	2946	2	(	(	PUNCT
ftr-1851	2946	3	2/20/03	2/20/03	NUM
ftr-1851	2946	4	)	)	PUNCT
ftr-1851	2946	5	.	.	PUNCT
ftr-1851	2947	1	without	without	ADP
ftr-1851	2947	2	any	any	DET
ftr-1851	2947	3	particular	particular	ADJ
ftr-1851	2947	4	statutory	statutory	ADJ
ftr-1851	2947	5	authority	authority	NOUN
ftr-1851	2947	6	,	,	PUNCT
ftr-1851	2947	7	the	the	DET
ftr-1851	2947	8	government	government	NOUN
ftr-1851	2947	9	may	may	AUX
ftr-1851	2947	10	setoff	setoff	VERB
ftr-1851	2947	11	an	an	DET
ftr-1851	2947	12	erroneous	erroneous	ADJ
ftr-1851	2947	13	refund	refund	NOUN
ftr-1851	2947	14	against	against	ADP
ftr-1851	2947	15	other	other	ADJ
ftr-1851	2947	16	refunds	refund	NOUN
ftr-1851	2947	17	due	due	ADJ
ftr-1851	2947	18	to	to	ADP
ftr-1851	2947	19	the	the	DET
ftr-1851	2947	20	taxpayer	taxpayer	NOUN
ftr-1851	2947	21	.	.	PUNCT
ftr-1851	2948	1	if	if	SCONJ
ftr-1851	2948	2	the	the	DET
ftr-1851	2948	3	other	other	ADJ
ftr-1851	2948	4	refund	refund	NOUN
ftr-1851	2948	5	relates	relate	VERB
ftr-1851	2948	6	to	to	ADP
ftr-1851	2948	7	the	the	DET
ftr-1851	2948	8	same	same	ADJ
ftr-1851	2948	9	taxpayer	taxpayer	NOUN
ftr-1851	2948	10	,	,	PUNCT
ftr-1851	2948	11	tax	tax	NOUN
ftr-1851	2948	12	,	,	PUNCT
ftr-1851	2948	13	and	and	CCONJ
ftr-1851	2948	14	tax	tax	NOUN
ftr-1851	2948	15	year	year	NOUN
ftr-1851	2948	16	,	,	PUNCT
ftr-1851	2948	17	the	the	DET
ftr-1851	2948	18	government	government	NOUN
ftr-1851	2948	19	can	can	AUX
ftr-1851	2948	20	setoff	setoff	VERB
ftr-1851	2948	21	the	the	DET
ftr-1851	2948	22	prior	prior	ADJ
ftr-1851	2948	23	erroneous	erroneous	ADJ
ftr-1851	2948	24	refund	refund	NOUN
ftr-1851	2948	25	even	even	ADV
ftr-1851	2948	26	if	if	SCONJ
ftr-1851	2948	27	the	the	DET
ftr-1851	2948	28	statute	statute	NOUN
ftr-1851	2948	29	of	of	ADP
ftr-1851	2948	30	limitations	limitation	NOUN
ftr-1851	2948	31	on	on	ADP
ftr-1851	2948	32	bringing	bring	VERB
ftr-1851	2948	33	suit	suit	NOUN
ftr-1851	2948	34	for	for	ADP
ftr-1851	2948	35	the	the	DET
ftr-1851	2948	36	erroneous	erroneous	ADJ
ftr-1851	2948	37	refund	refund	NOUN
ftr-1851	2948	38	has	have	AUX
ftr-1851	2948	39	expired	expire	VERB
ftr-1851	2948	40	.	.	PUNCT
ftr-1851	2949	1	in	in	ADP
ftr-1851	2949	2	this	this	DET
ftr-1851	2949	3	case	case	NOUN
ftr-1851	2949	4	,	,	PUNCT
ftr-1851	2949	5	an	an	DET
ftr-1851	2949	6	erroneous	erroneous	ADJ
ftr-1851	2949	7	overpayment	overpayment	NOUN
ftr-1851	2949	8	of	of	ADP
ftr-1851	2949	9	interest	interest	NOUN
ftr-1851	2949	10	on	on	ADP
ftr-1851	2949	11	overpayment	overpayment	NOUN
ftr-1851	2949	12	of	of	ADP
ftr-1851	2949	13	income	income	NOUN
ftr-1851	2949	14	tax	tax	NOUN
ftr-1851	2949	15	was	be	AUX
ftr-1851	2949	16	setoff	setoff	ADJ
ftr-1851	2949	17	against	against	ADP
ftr-1851	2949	18	a	a	DET
ftr-1851	2949	19	subsequent	subsequent	ADJ
ftr-1851	2949	20	refund	refund	NOUN
ftr-1851	2949	21	claim	claim	NOUN
ftr-1851	2949	22	.	.	PUNCT
ftr-1851	2950	1	the	the	DET
ftr-1851	2950	2	irs	irs	PROPN
ftr-1851	2950	3	did	do	AUX
ftr-1851	2950	4	allow	allow	VERB
ftr-1851	2950	5	the	the	DET
ftr-1851	2950	6	taxpayer	taxpayer	NOUN
ftr-1851	2950	7	a	a	DET
ftr-1851	2950	8	deduction	deduction	NOUN
ftr-1851	2950	9	for	for	ADP
ftr-1851	2950	10	the	the	DET
ftr-1851	2950	11	amount	amount	NOUN
ftr-1851	2950	12	of	of	ADP
ftr-1851	2950	13	the	the	DET
ftr-1851	2950	14	setoff	setoff	NOUN
ftr-1851	2950	15	in	in	ADP
ftr-1851	2950	16	the	the	DET
ftr-1851	2950	17	year	year	NOUN
ftr-1851	2950	18	of	of	ADP
ftr-1851	2950	19	the	the	DET
ftr-1851	2950	20	setoff	setoff	NOUN
ftr-1851	2950	21	.	.	PUNCT
ftr-1851	2951	1	4	4	X
ftr-1851	2951	2	.	.	X
ftr-1851	2951	3	counting	count	VERB
ftr-1851	2951	4	the	the	DET
ftr-1851	2951	5	days	day	NOUN
ftr-1851	2951	6	on	on	ADP
ftr-1851	2951	7	the	the	DET
ftr-1851	2951	8	calendar	calendar	NOUN
ftr-1851	2951	9	.	.	PUNCT
ftr-1851	2952	1	rev	rev	PROPN
ftr-1851	2952	2	.	.	PROPN
ftr-1851	2953	1	rul	rul	PROPN
ftr-1851	2953	2	.	.	PUNCT
ftr-1851	2954	1	2003	2003	NUM
ftr-1851	2954	2	-	-	SYM
ftr-1851	2954	3	41,2003	41,2003	NUM
ftr-1851	2954	4	-	-	PUNCT
ftr-1851	2954	5	17	17	NUM
ftr-1851	2954	6	i.r.b	i.r.b	NOUN
ftr-1851	2954	7	.	.	PUNCT
ftr-1851	2955	1	814	814	NUM
ftr-1851	2955	2	(	(	PUNCT
ftr-1851	2955	3	4/28/03	4/28/03	PROPN
ftr-1851	2955	4	)	)	PUNCT
ftr-1851	2955	5	.	.	PUNCT
ftr-1851	2956	1	if	if	SCONJ
ftr-1851	2956	2	pursuant	pursuant	ADJ
ftr-1851	2956	3	to	to	ADP
ftr-1851	2956	4	§	§	PROPN
ftr-1851	2956	5	7503	7503	NUM
ftr-1851	2956	6	[	[	X
ftr-1851	2956	7	providing	provide	VERB
ftr-1851	2956	8	that	that	SCONJ
ftr-1851	2956	9	,	,	PUNCT
ftr-1851	2956	10	if	if	SCONJ
ftr-1851	2956	11	the	the	DET
ftr-1851	2956	12	last	last	ADJ
ftr-1851	2956	13	day	day	NOUN
ftr-1851	2956	14	for	for	ADP
ftr-1851	2956	15	filing	file	VERB
ftr-1851	2956	16	a	a	DET
ftr-1851	2956	17	return	return	NOUN
ftr-1851	2956	18	falls	fall	VERB
ftr-1851	2956	19	on	on	ADP
ftr-1851	2956	20	a	a	DET
ftr-1851	2956	21	saturday	saturday	NOUN
ftr-1851	2956	22	,	,	PUNCT
ftr-1851	2956	23	sunday	sunday	PROPN
ftr-1851	2956	24	,	,	PUNCT
ftr-1851	2956	25	or	or	CCONJ
ftr-1851	2956	26	legal	legal	ADJ
ftr-1851	2956	27	holiday	holiday	NOUN
ftr-1851	2956	28	,	,	PUNCT
ftr-1851	2956	29	the	the	DET
ftr-1851	2956	30	return	return	NOUN
ftr-1851	2956	31	will	will	AUX
ftr-1851	2956	32	be	be	AUX
ftr-1851	2956	33	considered	consider	VERB
ftr-1851	2956	34	timely	timely	ADJ
ftr-1851	2956	35	if	if	SCONJ
ftr-1851	2956	36	filed	file	VERB
ftr-1851	2956	37	on	on	ADP
ftr-1851	2956	38	the	the	DET
ftr-1851	2956	39	next	next	ADJ
ftr-1851	2956	40	succeeding	succeed	VERB
ftr-1851	2956	41	day	day	NOUN
ftr-1851	2956	42	that	that	PRON
ftr-1851	2956	43	is	be	AUX
ftr-1851	2956	44	not	not	PART
ftr-1851	2956	45	a	a	DET
ftr-1851	2956	46	saturday	saturday	NOUN
ftr-1851	2956	47	,	,	PUNCT
ftr-1851	2956	48	sunday	sunday	PROPN
ftr-1851	2956	49	,	,	PUNCT
ftr-1851	2956	50	or	or	CCONJ
ftr-1851	2956	51	legal	legal	ADJ
ftr-1851	2956	52	holiday	holiday	NOUN
ftr-1851	2956	53	]	]	X
ftr-1851	2956	54	,	,	PUNCT
ftr-1851	2956	55	a	a	DET
ftr-1851	2956	56	taxpayer	taxpayer	NOUN
ftr-1851	2956	57	files	file	VERB
ftr-1851	2956	58	a	a	DET
ftr-1851	2956	59	timely	timely	ADJ
ftr-1851	2956	60	return	return	NOUN
ftr-1851	2956	61	after	after	ADP
ftr-1851	2956	62	april	april	PROPN
ftr-1851	2956	63	15	15	NUM
ftr-1851	2956	64	,	,	PUNCT
ftr-1851	2956	65	e.g.	e.g.	ADV
ftr-1851	2956	66	,	,	PUNCT
ftr-1851	2956	67	on	on	ADP
ftr-1851	2956	68	april	april	PROPN
ftr-1851	2956	69	17	17	NUM
ftr-1851	2956	70	,	,	PUNCT
ftr-1851	2956	71	then	then	ADV
ftr-1851	2956	72	the	the	DET
ftr-1851	2956	73	§	§	PROPN
ftr-1851	2956	74	6511	6511	NUM
ftr-1851	2956	75	statute	statute	NOUN
ftr-1851	2956	76	of	of	ADP
ftr-1851	2956	77	limitations	limitation	NOUN
ftr-1851	2956	78	for	for	ADP
ftr-1851	2956	79	filing	file	VERB
ftr-1851	2956	80	a	a	DET
ftr-1851	2956	81	refund	refund	NOUN
ftr-1851	2956	82	claim	claim	NOUN
ftr-1851	2956	83	expires	expire	VERB
ftr-1851	2956	84	three	three	NUM
ftr-1851	2956	85	years	year	NOUN
ftr-1851	2956	86	after	after	ADP
ftr-1851	2956	87	the	the	DET
ftr-1851	2956	88	extended	extended	ADJ
ftr-1851	2956	89	filing	filing	NOUN
ftr-1851	2956	90	date	date	NOUN
ftr-1851	2956	91	,	,	PUNCT
ftr-1851	2956	92	e.g.	e.g.	ADV
ftr-1851	2956	93	april	april	PROPN
ftr-1851	2956	94	17	17	NUM
ftr-1851	2956	95	.	.	PUNCT
ftr-1851	2957	1	but	but	CCONJ
ftr-1851	2957	2	if	if	SCONJ
ftr-1851	2957	3	the	the	DET
ftr-1851	2957	4	taxpayer	taxpayer	NOUN
ftr-1851	2957	5	had	have	AUX
ftr-1851	2957	6	filed	file	VERB
ftr-1851	2957	7	a	a	DET
ftr-1851	2957	8	timely	timely	ADJ
ftr-1851	2957	9	return	return	NOUN
ftr-1851	2957	10	before	before	ADP
ftr-1851	2957	11	april	april	PROPN
ftr-1851	2957	12	15	15	NUM
ftr-1851	2957	13	,	,	PUNCT
ftr-1851	2957	14	when	when	SCONJ
ftr-1851	2957	15	the	the	DET
ftr-1851	2957	16	due	due	ADJ
ftr-1851	2957	17	date	date	NOUN
ftr-1851	2957	18	was	be	AUX
ftr-1851	2957	19	extended	extend	VERB
ftr-1851	2957	20	by	by	ADP
ftr-1851	2957	21	§	§	PROPN
ftr-1851	2957	22	7503	7503	NUM
ftr-1851	2957	23	to	to	ADP
ftr-1851	2957	24	a	a	DET
ftr-1851	2957	25	later	later	ADJ
ftr-1851	2957	26	date	date	NOUN
ftr-1851	2957	27	,	,	PUNCT
ftr-1851	2957	28	a	a	DET
ftr-1851	2957	29	refund	refund	NOUN
ftr-1851	2957	30	claim	claim	NOUN
ftr-1851	2957	31	filed	file	VERB
ftr-1851	2957	32	after	after	ADP
ftr-1851	2957	33	april	april	PROPN
ftr-1851	2957	34	15	15	NUM
ftr-1851	2957	35	three	three	NUM
ftr-1851	2957	36	years	year	NOUN
ftr-1851	2957	37	later	later	ADV
ftr-1851	2957	38	is	be	AUX
ftr-1851	2957	39	not	not	PART
ftr-1851	2957	40	timely	timely	ADJ
ftr-1851	2957	41	,	,	PUNCT
ftr-1851	2957	42	because	because	SCONJ
ftr-1851	2957	43	§	§	PROPN
ftr-1851	2957	44	6513(b)(1	6513(b)(1	NUM
ftr-1851	2957	45	)	)	PUNCT
ftr-1851	2957	46	treats	treat	VERB
ftr-1851	2957	47	wage	wage	NOUN
ftr-1851	2957	48	withholding	withholding	NOUN
ftr-1851	2957	49	as	as	SCONJ
ftr-1851	2957	50	paid	pay	VERB
ftr-1851	2957	51	on	on	ADP
ftr-1851	2957	52	april	april	PROPN
ftr-1851	2957	53	15	15	NUM
ftr-1851	2957	54	,	,	PUNCT
ftr-1851	2957	55	and	and	CCONJ
ftr-1851	2957	56	§	§	PROPN
ftr-1851	2957	57	7503	7503	NUM
ftr-1851	2957	58	does	do	AUX
ftr-1851	2957	59	not	not	PART
ftr-1851	2957	60	affect	affect	VERB
ftr-1851	2957	61	§	§	PROPN
ftr-1851	2957	62	6513(b)(1	6513(b)(1	NUM
ftr-1851	2957	63	)	)	PUNCT
ftr-1851	2957	64	.	.	PUNCT
ftr-1851	2958	1	5	5	X
ftr-1851	2958	2	.	.	X
ftr-1851	2958	3	regulations	regulation	NOUN
ftr-1851	2958	4	on	on	ADP
ftr-1851	2958	5	the	the	DET
ftr-1851	2958	6	statute	statute	NOUN
ftr-1851	2958	7	of	of	ADP
ftr-1851	2958	8	limitations	limitation	NOUN
ftr-1851	2958	9	suspension	suspension	NOUN
ftr-1851	2958	10	when	when	SCONJ
ftr-1851	2958	11	enforcement	enforcement	NOUN
ftr-1851	2958	12	is	be	AUX
ftr-1851	2958	13	sought	seek	VERB
ftr-1851	2958	14	with	with	ADP
ftr-1851	2958	15	respect	respect	NOUN
ftr-1851	2958	16	to	to	ADP
ftr-1851	2958	17	a	a	DET
ftr-1851	2958	18	designated	designate	VERB
ftr-1851	2958	19	summons	summon	NOUN
ftr-1851	2958	20	issued	issue	VERB
ftr-1851	2958	21	to	to	ADP
ftr-1851	2958	22	a	a	DET
ftr-1851	2958	23	corporation	corporation	NOUN
ftr-1851	2958	24	.	.	PUNCT
ftr-1851	2959	1	reg-208199	reg-208199	ADJ
ftr-1851	2959	2	-	-	PUNCT
ftr-1851	2959	3	91	91	NUM
ftr-1851	2959	4	,	,	PUNCT
ftr-1851	2959	5	suspension	suspension	NOUN
ftr-1851	2959	6	of	of	ADP
ftr-1851	2959	7	limitations	limitation	NOUN
ftr-1851	2959	8	period	period	NOUN
ftr-1851	2959	9	,	,	PUNCT
ftr-1851	2959	10	68	68	NUM
ftr-1851	2959	11	f.r	f.r	NOUN
ftr-1851	2959	12	.	.	NOUN
ftr-1851	2959	13	44905	44905	NUM
ftr-1851	2959	14	(	(	PUNCT
ftr-1851	2959	15	7/31/03	7/31/03	NOUN
ftr-1851	2959	16	)	)	PUNCT
ftr-1851	2959	17	.	.	PUNCT
ftr-1851	2960	1	proposed	propose	VERB
ftr-1851	2960	2	regulations	regulation	NOUN
ftr-1851	2960	3	under	under	ADP
ftr-1851	2960	4	§	§	PROPN
ftr-1851	2960	5	6503(j	6503(j	NUM
ftr-1851	2960	6	)	)	PUNCT
ftr-1851	2960	7	,	,	PUNCT
ftr-1851	2960	8	relating	relate	VERB
ftr-1851	2960	9	to	to	ADP
ftr-1851	2960	10	the	the	DET
ftr-1851	2960	11	suspension	suspension	NOUN
ftr-1851	2960	12	of	of	ADP
ftr-1851	2960	13	the	the	DET
ftr-1851	2960	14	statute	statute	NOUN
ftr-1851	2960	15	of	of	ADP
ftr-1851	2960	16	limitations	limitation	NOUN
ftr-1851	2960	17	when	when	SCONJ
ftr-1851	2960	18	a	a	DET
ftr-1851	2960	19	case	case	NOUN
ftr-1851	2960	20	is	be	AUX
ftr-1851	2960	21	brought	bring	VERB
ftr-1851	2960	22	with	with	ADP
ftr-1851	2960	23	respect	respect	NOUN
ftr-1851	2960	24	to	to	ADP
ftr-1851	2960	25	a	a	DET
ftr-1851	2960	26	"	"	PUNCT
ftr-1851	2960	27	designated	designate	VERB
ftr-1851	2960	28	"	"	PUNCT
ftr-1851	2960	29	or	or	CCONJ
ftr-1851	2960	30	"	"	PUNCT
ftr-1851	2960	31	related	related	ADJ
ftr-1851	2960	32	"	"	PUNCT
ftr-1851	2960	33	summons	summon	NOUN
ftr-1851	2960	34	issued	issue	VERB
ftr-1851	2960	35	to	to	ADP
ftr-1851	2960	36	a	a	DET
ftr-1851	2960	37	corporation	corporation	NOUN
ftr-1851	2960	38	.	.	PUNCT
ftr-1851	2961	1	6	6	X
ftr-1851	2961	2	.	.	X
ftr-1851	2961	3	no	no	DET
ftr-1851	2961	4	mulligan	mulligan	NOUN
ftr-1851	2961	5	for	for	ADP
ftr-1851	2961	6	the	the	DET
ftr-1851	2961	7	tax	tax	NOUN
ftr-1851	2961	8	court	court	NOUN
ftr-1851	2961	9	and	and	CCONJ
ftr-1851	2961	10	the	the	DET
ftr-1851	2961	11	irs	irs	PROPN
ftr-1851	2961	12	.	.	PUNCT
ftr-1851	2962	1	carroll	carroll	PROPN
ftr-1851	2962	2	v.	v.	PROPN
ftr-1851	2962	3	united	united	PROPN
ftr-1851	2962	4	states	states	PROPN
ftr-1851	2962	5	,	,	PUNCT
ftr-1851	2962	6	339	339	NUM
ftr-1851	2962	7	f.3d	f.3d	NUM
ftr-1851	2962	8	61	61	NUM
ftr-1851	2962	9	,	,	PUNCT
ftr-1851	2962	10	92	92	NUM
ftr-1851	2962	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2962	12	2003	2003	NUM
ftr-1851	2962	13	-	-	SYM
ftr-1851	2962	14	5650,2003	5650,2003	NUM
ftr-1851	2962	15	-	-	PUNCT
ftr-1851	2962	16	2	2	NUM
ftr-1851	2962	17	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2962	18	.	.	PROPN
ftr-1851	2962	19	50,608	50,608	NUM
ftr-1851	2962	20	(	(	PUNCT
ftr-1851	2962	21	2d	2d	NUM
ftr-1851	2962	22	cir	cir	NOUN
ftr-1851	2962	23	.	.	PUNCT
ftr-1851	2962	24	8/5/03	8/5/03	NUM
ftr-1851	2962	25	)	)	PUNCT
ftr-1851	2962	26	.	.	PUNCT
ftr-1851	2963	1	for	for	ADP
ftr-1851	2963	2	purposes	purpose	NOUN
ftr-1851	2963	3	of	of	ADP
ftr-1851	2963	4	suspending	suspend	VERB
ftr-1851	2963	5	the	the	DET
ftr-1851	2963	6	statute	statute	NOUN
ftr-1851	2963	7	of	of	ADP
ftr-1851	2963	8	limitations	limitation	NOUN
ftr-1851	2963	9	for	for	ADP
ftr-1851	2963	10	deficiencies	deficiency	NOUN
ftr-1851	2963	11	pending	pende	VERB
ftr-1851	2963	12	a	a	DET
ftr-1851	2963	13	tax	tax	NOUN
ftr-1851	2963	14	court	court	NOUN
ftr-1851	2963	15	order	order	NOUN
ftr-1851	2963	16	in	in	ADP
ftr-1851	2963	17	a	a	DET
ftr-1851	2963	18	docketed	docket	VERB
ftr-1851	2963	19	case	case	NOUN
ftr-1851	2963	20	,	,	PUNCT
ftr-1851	2963	21	the	the	DET
ftr-1851	2963	22	order	order	NOUN
ftr-1851	2963	23	is	be	AUX
ftr-1851	2963	24	entered	enter	VERB
ftr-1851	2963	25	under	under	ADP
ftr-1851	2963	26	§	§	PROPN
ftr-1851	2963	27	7459	7459	NUM
ftr-1851	2963	28	when	when	SCONJ
ftr-1851	2963	29	it	it	PRON
ftr-1851	2963	30	is	be	AUX
ftr-1851	2963	31	signed	sign	VERB
ftr-1851	2963	32	,	,	PUNCT
ftr-1851	2963	33	docketed	docket	VERB
ftr-1851	2963	34	,	,	PUNCT
ftr-1851	2963	35	and	and	CCONJ
ftr-1851	2963	36	served	serve	VERB
ftr-1851	2963	37	,	,	PUNCT
ftr-1851	2963	38	even	even	ADV
ftr-1851	2963	39	if	if	SCONJ
ftr-1851	2963	40	the	the	DET
ftr-1851	2963	41	document	document	NOUN
ftr-1851	2963	42	itself	itself	PRON
ftr-1851	2963	43	is	be	AUX
ftr-1851	2963	44	undated	undate	VERB
ftr-1851	2963	45	due	due	ADP
ftr-1851	2963	46	to	to	ADP
ftr-1851	2963	47	a	a	DET
ftr-1851	2963	48	clerical	clerical	ADJ
ftr-1851	2963	49	error	error	NOUN
ftr-1851	2963	50	.	.	PUNCT
ftr-1851	2964	1	the	the	DET
ftr-1851	2964	2	tax	tax	NOUN
ftr-1851	2964	3	court	court	NOUN
ftr-1851	2964	4	's	's	PART
ftr-1851	2964	5	order	order	NOUN
ftr-1851	2964	6	vacating	vacate	VERB
ftr-1851	2964	7	its	its	PRON
ftr-1851	2964	8	earlier	early	ADJ
ftr-1851	2964	9	undated	undated	ADJ
ftr-1851	2964	10	order	order	NOUN
ftr-1851	2964	11	and	and	CCONJ
ftr-1851	2964	12	2004	2004	NUM
ftr-1851	2964	13	]	]	PUNCT
ftr-1851	2964	14	florida	florida	PROPN
ftr-1851	2964	15	tax	tax	PROPN
ftr-1851	2964	16	review	review	NOUN
ftr-1851	2964	17	reentering	reentere	VERB
ftr-1851	2964	18	the	the	DET
ftr-1851	2964	19	original	original	ADJ
ftr-1851	2964	20	order	order	NOUN
ftr-1851	2964	21	did	do	AUX
ftr-1851	2964	22	not	not	PART
ftr-1851	2964	23	restart	restart	VERB
ftr-1851	2964	24	the	the	DET
ftr-1851	2964	25	statute	statute	NOUN
ftr-1851	2964	26	of	of	ADP
ftr-1851	2964	27	limitations	limitation	NOUN
ftr-1851	2964	28	either	either	CCONJ
ftr-1851	2964	29	because	because	SCONJ
ftr-1851	2964	30	the	the	DET
ftr-1851	2964	31	tax	tax	NOUN
ftr-1851	2964	32	court	court	NOUN
ftr-1851	2964	33	had	have	VERB
ftr-1851	2964	34	no	no	DET
ftr-1851	2964	35	jurisdiction	jurisdiction	NOUN
ftr-1851	2964	36	to	to	PART
ftr-1851	2964	37	vacate	vacate	VERB
ftr-1851	2964	38	its	its	PRON
ftr-1851	2964	39	first	first	ADJ
ftr-1851	2964	40	order	order	NOUN
ftr-1851	2964	41	or	or	CCONJ
ftr-1851	2964	42	because	because	SCONJ
ftr-1851	2964	43	the	the	DET
ftr-1851	2964	44	second	second	ADJ
ftr-1851	2964	45	order	order	NOUN
ftr-1851	2964	46	was	be	AUX
ftr-1851	2964	47	a	a	DET
ftr-1851	2964	48	"	"	PUNCT
ftr-1851	2964	49	non	non	ADJ
ftr-1851	2964	50	-	-	ADJ
ftr-1851	2964	51	substantive	substantive	ADJ
ftr-1851	2964	52	housekeeping	housekeeping	NOUN
ftr-1851	2964	53	document	document	NOUN
ftr-1851	2964	54	"	"	PUNCT
ftr-1851	2964	55	and	and	CCONJ
ftr-1851	2964	56	the	the	DET
ftr-1851	2964	57	assessment	assessment	NOUN
ftr-1851	2964	58	was	be	AUX
ftr-1851	2964	59	untimely	untimely	ADJ
ftr-1851	2964	60	.	.	PUNCT
ftr-1851	2965	1	7	7	X
ftr-1851	2965	2	.	.	X
ftr-1851	2965	3	when	when	SCONJ
ftr-1851	2965	4	does	do	AUX
ftr-1851	2965	5	a	a	DET
ftr-1851	2965	6	taxpayer	taxpayer	NOUN
ftr-1851	2965	7	become	become	VERB
ftr-1851	2965	8	subject	subject	ADJ
ftr-1851	2965	9	to	to	ADP
ftr-1851	2965	10	the	the	DET
ftr-1851	2965	11	"	"	PUNCT
ftr-1851	2965	12	duty	duty	NOUN
ftr-1851	2965	13	of	of	ADP
ftr-1851	2965	14	consistency	consistency	NOUN
ftr-1851	2965	15	"	"	PUNCT
ftr-1851	2965	16	rule	rule	NOUN
ftr-1851	2965	17	?	?	PUNCT
ftr-1851	2966	1	banks	bank	NOUN
ftr-1851	2966	2	v.	v.	ADP
ftr-1851	2966	3	commissioner	commissioner	PROPN
ftr-1851	2966	4	,	,	PUNCT
ftr-1851	2966	5	345	345	NUM
ftr-1851	2966	6	f.3d	f.3d	NUM
ftr-1851	2966	7	373	373	NUM
ftr-1851	2966	8	,	,	PUNCT
ftr-1851	2966	9	92	92	NUM
ftr-1851	2966	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2966	11	20036298,2003	20036298,2003	NUM
ftr-1851	2966	12	-	-	SYM
ftr-1851	2966	13	2	2	NUM
ftr-1851	2966	14	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2966	15	.	.	PROPN
ftr-1851	2966	16	50,705	50,705	NUM
ftr-1851	2966	17	(	(	PUNCT
ftr-1851	2966	18	6th	6th	ADJ
ftr-1851	2966	19	cir	cir	NOUN
ftr-1851	2966	20	.	.	PUNCT
ftr-1851	2967	1	9/30/03	9/30/03	NUM
ftr-1851	2967	2	)	)	PUNCT
ftr-1851	2968	1	,	,	PUNCT
ftr-1851	2968	2	rev'g	rev'g	NOUN
ftr-1851	2968	3	t.c	t.c	PROPN
ftr-1851	2968	4	.	.	PROPN
ftr-1851	2968	5	memo	memo	NOUN
ftr-1851	2968	6	.	.	PUNCT
ftr-1851	2969	1	2001	2001	NUM
ftr-1851	2969	2	-	-	SYM
ftr-1851	2969	3	48	48	NUM
ftr-1851	2969	4	.	.	PUNCT
ftr-1851	2970	1	the	the	DET
ftr-1851	2970	2	sixth	sixth	ADJ
ftr-1851	2970	3	circuit	circuit	NOUN
ftr-1851	2970	4	held	hold	VERB
ftr-1851	2970	5	that	that	SCONJ
ftr-1851	2970	6	the	the	DET
ftr-1851	2970	7	duty	duty	NOUN
ftr-1851	2970	8	of	of	ADP
ftr-1851	2970	9	consistency	consistency	NOUN
ftr-1851	2970	10	rule	rule	NOUN
ftr-1851	2970	11	does	do	AUX
ftr-1851	2970	12	not	not	PART
ftr-1851	2970	13	apply	apply	VERB
ftr-1851	2970	14	when	when	SCONJ
ftr-1851	2970	15	the	the	DET
ftr-1851	2970	16	taxpayer	taxpayer	NOUN
ftr-1851	2970	17	merely	merely	ADV
ftr-1851	2970	18	makes	make	VERB
ftr-1851	2970	19	a	a	DET
ftr-1851	2970	20	mistake	mistake	NOUN
ftr-1851	2970	21	of	of	ADP
ftr-1851	2970	22	law	law	NOUN
ftr-1851	2970	23	that	that	PRON
ftr-1851	2970	24	the	the	DET
ftr-1851	2970	25	commissioner	commissioner	NOUN
ftr-1851	2970	26	does	do	AUX
ftr-1851	2970	27	not	not	PART
ftr-1851	2970	28	challenge	challenge	VERB
ftr-1851	2970	29	(	(	PUNCT
ftr-1851	2970	30	a	a	DET
ftr-1851	2970	31	"	"	PUNCT
ftr-1851	2970	32	mutual	mutual	ADJ
ftr-1851	2970	33	mistake	mistake	NOUN
ftr-1851	2970	34	of	of	ADP
ftr-1851	2970	35	law	law	NOUN
ftr-1851	2970	36	"	"	PUNCT
ftr-1851	2970	37	)	)	PUNCT
ftr-1851	2970	38	,	,	PUNCT
ftr-1851	2970	39	rather	rather	ADV
ftr-1851	2970	40	than	than	ADP
ftr-1851	2970	41	an	an	DET
ftr-1851	2970	42	affirmative	affirmative	ADJ
ftr-1851	2970	43	misrepresentation	misrepresentation	NOUN
ftr-1851	2970	44	;	;	PUNCT
ftr-1851	2970	45	in	in	ADP
ftr-1851	2970	46	such	such	DET
ftr-1851	2970	47	a	a	DET
ftr-1851	2970	48	case	case	NOUN
ftr-1851	2970	49	the	the	DET
ftr-1851	2970	50	taxpayer	taxpayer	NOUN
ftr-1851	2970	51	subsequently	subsequently	ADV
ftr-1851	2970	52	may	may	AUX
ftr-1851	2970	53	claim	claim	VERB
ftr-1851	2970	54	the	the	DET
ftr-1851	2970	55	deduction	deduction	NOUN
ftr-1851	2970	56	in	in	ADP
ftr-1851	2970	57	the	the	DET
ftr-1851	2970	58	proper	proper	ADJ
ftr-1851	2970	59	year	year	NOUN
ftr-1851	2970	60	,	,	PUNCT
ftr-1851	2970	61	even	even	ADV
ftr-1851	2970	62	though	though	SCONJ
ftr-1851	2970	63	the	the	DET
ftr-1851	2970	64	year	year	NOUN
ftr-1851	2970	65	of	of	ADP
ftr-1851	2970	66	the	the	DET
ftr-1851	2970	67	erroneous	erroneous	ADJ
ftr-1851	2970	68	deduction	deduction	NOUN
ftr-1851	2970	69	is	be	AUX
ftr-1851	2970	70	closed	closed	ADJ
ftr-1851	2970	71	.	.	PUNCT
ftr-1851	2971	1	the	the	DET
ftr-1851	2971	2	taxpayer	taxpayer	NOUN
ftr-1851	2971	3	originally	originally	ADV
ftr-1851	2971	4	claimed	claim	VERB
ftr-1851	2971	5	an	an	DET
ftr-1851	2971	6	alimony	alimony	NOUN
ftr-1851	2971	7	deduction	deduction	NOUN
ftr-1851	2971	8	in	in	ADP
ftr-1851	2971	9	1993	1993	NUM
ftr-1851	2971	10	,	,	PUNCT
ftr-1851	2971	11	when	when	SCONJ
ftr-1851	2971	12	an	an	DET
ftr-1851	2971	13	amount	amount	NOUN
ftr-1851	2971	14	escrowed	escrowe	VERB
ftr-1851	2971	15	with	with	ADP
ftr-1851	2971	16	the	the	DET
ftr-1851	2971	17	state	state	NOUN
ftr-1851	2971	18	court	court	NOUN
ftr-1851	2971	19	was	be	AUX
ftr-1851	2971	20	paid	pay	VERB
ftr-1851	2971	21	to	to	ADP
ftr-1851	2971	22	his	his	PRON
ftr-1851	2971	23	ex	ex	NOUN
ftr-1851	2971	24	-	-	NOUN
ftr-1851	2971	25	wife	wife	NOUN
ftr-1851	2971	26	;	;	PUNCT
ftr-1851	2971	27	in	in	ADP
ftr-1851	2971	28	a	a	DET
ftr-1851	2971	29	subsequent	subsequent	ADJ
ftr-1851	2971	30	tax	tax	NOUN
ftr-1851	2971	31	court	court	NOUN
ftr-1851	2971	32	proceeding	proceed	VERB
ftr-1851	2971	33	with	with	ADP
ftr-1851	2971	34	respect	respect	NOUN
ftr-1851	2971	35	to	to	ADP
ftr-1851	2971	36	1990	1990	NUM
ftr-1851	2971	37	,	,	PUNCT
ftr-1851	2971	38	the	the	DET
ftr-1851	2971	39	taxpayer	taxpayer	NOUN
ftr-1851	2971	40	claimed	claim	VERB
ftr-1851	2971	41	the	the	DET
ftr-1851	2971	42	deduction	deduction	NOUN
ftr-1851	2971	43	properly	properly	ADV
ftr-1851	2971	44	should	should	AUX
ftr-1851	2971	45	have	have	AUX
ftr-1851	2971	46	been	be	AUX
ftr-1851	2971	47	allowed	allow	VERB
ftr-1851	2971	48	under	under	ADP
ftr-1851	2971	49	§	§	PROPN
ftr-1851	2971	50	461(f	461(f	PROPN
ftr-1851	2971	51	)	)	PUNCT
ftr-1851	2971	52	in	in	ADP
ftr-1851	2971	53	1990	1990	NUM
ftr-1851	2971	54	when	when	SCONJ
ftr-1851	2971	55	the	the	DET
ftr-1851	2971	56	amount	amount	NOUN
ftr-1851	2971	57	was	be	AUX
ftr-1851	2971	58	paid	pay	VERB
ftr-1851	2971	59	over	over	ADP
ftr-1851	2971	60	to	to	ADP
ftr-1851	2971	61	the	the	DET
ftr-1851	2971	62	state	state	NOUN
ftr-1851	2971	63	court	court	NOUN
ftr-1851	2971	64	.	.	PUNCT
ftr-1851	2972	1	the	the	DET
ftr-1851	2972	2	case	case	NOUN
ftr-1851	2972	3	was	be	AUX
ftr-1851	2972	4	remanded	remand	VERB
ftr-1851	2972	5	for	for	ADP
ftr-1851	2972	6	a	a	DET
ftr-1851	2972	7	finding	finding	NOUN
ftr-1851	2972	8	on	on	ADP
ftr-1851	2972	9	whether	whether	SCONJ
ftr-1851	2972	10	the	the	DET
ftr-1851	2972	11	taxpayer	taxpayer	NOUN
ftr-1851	2972	12	made	make	VERB
ftr-1851	2972	13	a	a	DET
ftr-1851	2972	14	misrepresentation	misrepresentation	NOUN
ftr-1851	2972	15	or	or	CCONJ
ftr-1851	2972	16	there	there	PRON
ftr-1851	2972	17	was	be	VERB
ftr-1851	2972	18	merely	merely	ADV
ftr-1851	2972	19	a	a	DET
ftr-1851	2972	20	mutual	mutual	ADJ
ftr-1851	2972	21	mistake	mistake	NOUN
ftr-1851	2972	22	of	of	ADP
ftr-1851	2972	23	law	law	NOUN
ftr-1851	2972	24	[	[	X
ftr-1851	2972	25	and	and	CCONJ
ftr-1851	2972	26	whether	whether	SCONJ
ftr-1851	2972	27	the	the	DET
ftr-1851	2972	28	payment	payment	NOUN
ftr-1851	2972	29	actually	actually	ADV
ftr-1851	2972	30	was	be	AUX
ftr-1851	2972	31	alimony	alimony	NOUN
ftr-1851	2972	32	]	]	PUNCT
ftr-1851	2972	33	.	.	PUNCT
ftr-1851	2973	1	8	8	X
ftr-1851	2973	2	.	.	X
ftr-1851	2973	3	martin	martin	PROPN
ftr-1851	2973	4	v.	v.	PROPN
ftr-1851	2973	5	commissioner	commissioner	PROPN
ftr-1851	2973	6	,	,	PUNCT
ftr-1851	2973	7	t.c	t.c	PROPN
ftr-1851	2973	8	.	.	PROPN
ftr-1851	2973	9	memo	memo	NOUN
ftr-1851	2973	10	.	.	PUNCT
ftr-1851	2974	1	2003	2003	NUM
ftr-1851	2974	2	-	-	SYM
ftr-1851	2974	3	288	288	NUM
ftr-1851	2974	4	(	(	PUNCT
ftr-1851	2974	5	10/8/03	10/8/03	NUM
ftr-1851	2974	6	)	)	PUNCT
ftr-1851	2974	7	.	.	PUNCT
ftr-1851	2975	1	an	an	DET
ftr-1851	2975	2	unauthorized	unauthorized	ADJ
ftr-1851	2975	3	tax	tax	NOUN
ftr-1851	2975	4	court	court	NOUN
ftr-1851	2975	5	petition	petition	NOUN
ftr-1851	2975	6	filed	file	VERB
ftr-1851	2975	7	by	by	ADP
ftr-1851	2975	8	the	the	DET
ftr-1851	2975	9	taxpayer	taxpayer	NOUN
ftr-1851	2975	10	's	's	PART
ftr-1851	2975	11	former	former	ADJ
ftr-1851	2975	12	wife	wife	NOUN
ftr-1851	2975	13	's	's	PART
ftr-1851	2975	14	attorney	attorney	NOUN
ftr-1851	2975	15	with	with	ADP
ftr-1851	2975	16	respect	respect	NOUN
ftr-1851	2975	17	to	to	ADP
ftr-1851	2975	18	a	a	DET
ftr-1851	2975	19	statutory	statutory	ADJ
ftr-1851	2975	20	notice	notice	NOUN
ftr-1851	2975	21	relating	relate	VERB
ftr-1851	2975	22	to	to	ADP
ftr-1851	2975	23	a	a	DET
ftr-1851	2975	24	year	year	NOUN
ftr-1851	2975	25	for	for	ADP
ftr-1851	2975	26	which	which	PRON
ftr-1851	2975	27	they	they	PRON
ftr-1851	2975	28	filed	file	VERB
ftr-1851	2975	29	ajoint	ajoint	NOUN
ftr-1851	2975	30	return	return	NOUN
ftr-1851	2975	31	,	,	PUNCT
ftr-1851	2975	32	and	and	CCONJ
ftr-1851	2975	33	which	which	PRON
ftr-1851	2975	34	was	be	AUX
ftr-1851	2975	35	dismissed	dismiss	VERB
ftr-1851	2975	36	with	with	ADP
ftr-1851	2975	37	respect	respect	NOUN
ftr-1851	2975	38	to	to	ADP
ftr-1851	2975	39	the	the	DET
ftr-1851	2975	40	taxpayer	taxpayer	NOUN
ftr-1851	2975	41	on	on	ADP
ftr-1851	2975	42	his	his	PRON
ftr-1851	2975	43	motion	motion	NOUN
ftr-1851	2975	44	,	,	PUNCT
ftr-1851	2975	45	nevertheless	nevertheless	ADV
ftr-1851	2975	46	[	[	X
ftr-1851	2975	47	pursuant	pursuant	ADJ
ftr-1851	2975	48	to	to	ADP
ftr-1851	2975	49	§	§	PROPN
ftr-1851	2975	50	6503(a)(1	6503(a)(1	NUM
ftr-1851	2975	51	)	)	PUNCT
ftr-1851	2975	52	]	]	PUNCT
ftr-1851	2975	53	suspended	suspend	VERB
ftr-1851	2975	54	the	the	DET
ftr-1851	2975	55	statute	statute	NOUN
ftr-1851	2975	56	of	of	ADP
ftr-1851	2975	57	limitations	limitation	NOUN
ftr-1851	2975	58	on	on	ADP
ftr-1851	2975	59	assessment	assessment	NOUN
ftr-1851	2975	60	.	.	PUNCT
ftr-1851	2976	1	9	9	X
ftr-1851	2976	2	.	.	X
ftr-1851	2976	3	the	the	DET
ftr-1851	2976	4	statute	statute	NOUN
ftr-1851	2976	5	of	of	ADP
ftr-1851	2976	6	limitations	limitation	NOUN
ftr-1851	2976	7	remains	remains	AUX
ftr-1851	2976	8	suspended	suspend	VERB
ftr-1851	2976	9	until	until	SCONJ
ftr-1851	2976	10	the	the	DET
ftr-1851	2976	11	irs	irs	PROPN
ftr-1851	2976	12	acknowledges	acknowledge	VERB
ftr-1851	2976	13	the	the	DET
ftr-1851	2976	14	withdrawal	withdrawal	NOUN
ftr-1851	2976	15	of	of	ADP
ftr-1851	2976	16	an	an	DET
ftr-1851	2976	17	offer	offer	NOUN
ftr-1851	2976	18	in	in	ADP
ftr-1851	2976	19	compromise	compromise	NOUN
ftr-1851	2976	20	.	.	PUNCT
ftr-1851	2977	1	united	united	PROPN
ftr-1851	2977	2	states	states	PROPN
ftr-1851	2977	3	v.	v.	PROPN
ftr-1851	2977	4	donovan	donovan	PROPN
ftr-1851	2977	5	,	,	PUNCT
ftr-1851	2977	6	92	92	NUM
ftr-1851	2977	7	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2977	8	2003	2003	NUM
ftr-1851	2977	9	-	-	SYM
ftr-1851	2977	10	6762	6762	NUM
ftr-1851	2977	11	(	(	PUNCT
ftr-1851	2977	12	6th	6th	ADJ
ftr-1851	2977	13	cir	cir	NOUN
ftr-1851	2977	14	.	.	PUNCT
ftr-1851	2978	1	10/31/03	10/31/03	NUM
ftr-1851	2978	2	)	)	PUNCT
ftr-1851	2978	3	.	.	PUNCT
ftr-1851	2979	1	form	form	NOUN
ftr-1851	2979	2	656	656	NUM
ftr-1851	2979	3	,	,	PUNCT
ftr-1851	2979	4	on	on	ADP
ftr-1851	2979	5	which	which	PRON
ftr-1851	2979	6	an	an	DET
ftr-1851	2979	7	offer	offer	NOUN
ftr-1851	2979	8	in	in	ADP
ftr-1851	2979	9	compromise	compromise	NOUN
ftr-1851	2979	10	is	be	AUX
ftr-1851	2979	11	submitted	submit	VERB
ftr-1851	2979	12	provides	provide	VERB
ftr-1851	2979	13	that	that	SCONJ
ftr-1851	2979	14	the	the	DET
ftr-1851	2979	15	statute	statute	NOUN
ftr-1851	2979	16	of	of	ADP
ftr-1851	2979	17	limitations	limitation	NOUN
ftr-1851	2979	18	is	be	AUX
ftr-1851	2979	19	suspended	suspend	VERB
ftr-1851	2979	20	"	"	PUNCT
ftr-1851	2979	21	while	while	SCONJ
ftr-1851	2979	22	the	the	DET
ftr-1851	2979	23	offer	offer	NOUN
ftr-1851	2979	24	is	be	AUX
ftr-1851	2979	25	pending	pende	VERB
ftr-1851	2979	26	(	(	PUNCT
ftr-1851	2979	27	see	see	VERB
ftr-1851	2979	28	(	(	PUNCT
ftr-1851	2979	29	m	m	NOUN
ftr-1851	2979	30	)	)	PUNCT
ftr-1851	2979	31	above	above	ADV
ftr-1851	2979	32	)	)	PUNCT
ftr-1851	2979	33	..	..	PUNCT
ftr-1851	2979	34	,	,	PUNCT
ftr-1851	2979	35	and	and	CCONJ
ftr-1851	2979	36	for	for	ADP
ftr-1851	2979	37	one	one	NUM
ftr-1851	2979	38	additional	additional	ADJ
ftr-1851	2979	39	year	year	NOUN
ftr-1851	2979	40	beyond	beyond	ADP
ftr-1851	2979	41	each	each	PRON
ftr-1851	2979	42	of	of	ADP
ftr-1851	2979	43	the	the	DET
ftr-1851	2979	44	time	time	NOUN
ftr-1851	2979	45	periods	period	NOUN
ftr-1851	2979	46	identified	identify	VERB
ftr-1851	2979	47	in	in	ADP
ftr-1851	2979	48	this	this	DET
ftr-1851	2979	49	paragraph	paragraph	NOUN
ftr-1851	2979	50	.	.	PUNCT
ftr-1851	2979	51	"	"	PUNCT
ftr-1851	2980	1	paragraph	paragraph	NOUN
ftr-1851	2980	2	(	(	PUNCT
ftr-1851	2980	3	m	m	NOUN
ftr-1851	2980	4	)	)	PUNCT
ftr-1851	2980	5	provides	provide	VERB
ftr-1851	2980	6	:	:	PUNCT
ftr-1851	2980	7	"	"	PUNCT
ftr-1851	2980	8	the	the	DET
ftr-1851	2980	9	offer	offer	NOUN
ftr-1851	2980	10	is	be	AUX
ftr-1851	2980	11	pending	pende	VERB
ftr-1851	2980	12	starting	start	VERB
ftr-1851	2980	13	with	with	ADP
ftr-1851	2980	14	the	the	DET
ftr-1851	2980	15	date	date	NOUN
ftr-1851	2980	16	an	an	DET
ftr-1851	2980	17	authorized	authorize	VERB
ftr-1851	2980	18	irs	irs	PROPN
ftr-1851	2980	19	official	official	ADJ
ftr-1851	2980	20	signs	sign	NOUN
ftr-1851	2980	21	this	this	DET
ftr-1851	2980	22	form	form	NOUN
ftr-1851	2980	23	and	and	CCONJ
ftr-1851	2980	24	accepts	accept	VERB
ftr-1851	2980	25	my	my	PRON
ftr-1851	2980	26	/	/	SYM
ftr-1851	2980	27	our	our	PRON
ftr-1851	2980	28	waiver	waiver	NOUN
ftr-1851	2980	29	of	of	ADP
ftr-1851	2980	30	the	the	DET
ftr-1851	2980	31	statutory	statutory	ADJ
ftr-1851	2980	32	periods	period	NOUN
ftr-1851	2980	33	of	of	ADP
ftr-1851	2980	34	limitation	limitation	NOUN
ftr-1851	2980	35	.	.	PUNCT
ftr-1851	2981	1	the	the	DET
ftr-1851	2981	2	offer	offer	NOUN
ftr-1851	2981	3	remains	remain	VERB
ftr-1851	2981	4	pending	pende	VERB
ftr-1851	2981	5	until	until	SCONJ
ftr-1851	2981	6	an	an	DET
ftr-1851	2981	7	authorized	authorize	VERB
ftr-1851	2981	8	irs	irs	PROPN
ftr-1851	2981	9	official	official	NOUN
ftr-1851	2981	10	accepts	accept	VERB
ftr-1851	2981	11	,	,	PUNCT
ftr-1851	2981	12	rejects	reject	VERB
ftr-1851	2981	13	or	or	CCONJ
ftr-1851	2981	14	acknowledges	acknowledge	VERB
ftr-1851	2981	15	withdrawal	withdrawal	NOUN
ftr-1851	2981	16	of	of	ADP
ftr-1851	2981	17	the	the	DET
ftr-1851	2981	18	offer	offer	NOUN
ftr-1851	2981	19	in	in	ADP
ftr-1851	2981	20	writing	writing	NOUN
ftr-1851	2981	21	.	.	PUNCT
ftr-1851	2981	22	"	"	PUNCT
ftr-1851	2982	1	the	the	DET
ftr-1851	2982	2	court	court	NOUN
ftr-1851	2982	3	of	of	ADP
ftr-1851	2982	4	appeals	appeals	PROPN
ftr-1851	2982	5	(	(	PUNCT
ftr-1851	2982	6	judge	judge	NOUN
ftr-1851	2982	7	boggs	boggs	PROPN
ftr-1851	2982	8	)	)	PUNCT
ftr-1851	2982	9	held	hold	VERB
ftr-1851	2982	10	that	that	SCONJ
ftr-1851	2982	11	when	when	SCONJ
ftr-1851	2982	12	the	the	DET
ftr-1851	2982	13	taxpayer	taxpayer	NOUN
ftr-1851	2982	14	withdrew	withdraw	VERB
ftr-1851	2982	15	his	his	PRON
ftr-1851	2982	16	offer	offer	NOUN
ftr-1851	2982	17	on	on	ADP
ftr-1851	2982	18	april	april	PROPN
ftr-1851	2982	19	18	18	NUM
ftr-1851	2982	20	,	,	PUNCT
ftr-1851	2982	21	2000	2000	NUM
ftr-1851	2982	22	,	,	PUNCT
ftr-1851	2982	23	the	the	DET
ftr-1851	2982	24	statute	statute	NOUN
ftr-1851	2982	25	of	of	ADP
ftr-1851	2982	26	limitations	limitation	NOUN
ftr-1851	2982	27	continued	continue	VERB
ftr-1851	2982	28	to	to	PART
ftr-1851	2982	29	be	be	AUX
ftr-1851	2982	30	suspended	suspend	VERB
ftr-1851	2982	31	until	until	SCONJ
ftr-1851	2982	32	the	the	DET
ftr-1851	2982	33	irs	irs	PROPN
ftr-1851	2982	34	acknowledged	acknowledge	VERB
ftr-1851	2982	35	the	the	DET
ftr-1851	2982	36	withdrawal	withdrawal	NOUN
ftr-1851	2982	37	on	on	ADP
ftr-1851	2982	38	april	april	PROPN
ftr-1851	2982	39	28	28	NUM
ftr-1851	2982	40	,	,	PUNCT
ftr-1851	2982	41	2000	2000	NUM
ftr-1851	2982	42	.	.	PUNCT
ftr-1851	2983	1	as	as	ADP
ftr-1851	2983	2	a	a	DET
ftr-1851	2983	3	result	result	NOUN
ftr-1851	2983	4	,	,	PUNCT
ftr-1851	2983	5	the	the	DET
ftr-1851	2983	6	statute	statute	NOUN
ftr-1851	2983	7	of	of	ADP
ftr-1851	2983	8	limitations	limitation	NOUN
ftr-1851	2983	9	expired	expire	VERB
ftr-1851	2983	10	the	the	DET
ftr-1851	2983	11	day	day	NOUN
ftr-1851	2983	12	after	after	SCONJ
ftr-1851	2983	13	the	the	DET
ftr-1851	2983	14	suit	suit	NOUN
ftr-1851	2983	15	for	for	ADP
ftr-1851	2983	16	collection	collection	NOUN
ftr-1851	2983	17	was	be	AUX
ftr-1851	2983	18	filed	file	VERB
ftr-1851	2983	19	,	,	PUNCT
ftr-1851	2983	20	not	not	PART
ftr-1851	2983	21	nine	nine	NUM
ftr-1851	2983	22	days	day	NOUN
ftr-1851	2983	23	earlier	early	ADV
ftr-1851	2983	24	.	.	PUNCT
ftr-1851	2984	1	f.	f.	PROPN
ftr-1851	2984	2	liens	lien	NOUN
ftr-1851	2984	3	and	and	CCONJ
ftr-1851	2984	4	collections	collection	NOUN
ftr-1851	2984	5	1	1	NUM
ftr-1851	2984	6	.	.	PUNCT
ftr-1851	2985	1	a	a	DET
ftr-1851	2985	2	qdro	qdro	NOUN
ftr-1851	2985	3	creates	create	VERB
ftr-1851	2985	4	an	an	DET
ftr-1851	2985	5	interest	interest	NOUN
ftr-1851	2985	6	in	in	ADP
ftr-1851	2985	7	a	a	DET
ftr-1851	2985	8	pension	pension	NOUN
ftr-1851	2985	9	fund	fund	NOUN
ftr-1851	2985	10	that	that	PRON
ftr-1851	2985	11	trumps	trump	VERB
ftr-1851	2985	12	a	a	DET
ftr-1851	2985	13	later	later	ADJ
ftr-1851	2985	14	federal	federal	ADJ
ftr-1851	2985	15	tax	tax	NOUN
ftr-1851	2985	16	lien	lien	PROPN
ftr-1851	2985	17	.	.	PUNCT
ftr-1851	2986	1	united	united	PROPN
ftr-1851	2986	2	states	states	PROPN
ftr-1851	2986	3	v.	v.	PROPN
ftr-1851	2986	4	taylor	taylor	PROPN
ftr-1851	2986	5	,	,	PUNCT
ftr-1851	2986	6	338	338	NUM
ftr-1851	2986	7	f.3d	f.3d	NUM
ftr-1851	2986	8	947,92	947,92	NUM
ftr-1851	2986	9	a.f.t.r.2d	a.f.t.r.2d	VERB
ftr-1851	2986	10	20035606,2003	20035606,2003	NUM
ftr-1851	2986	11	-	-	SYM
ftr-1851	2986	12	2	2	NUM
ftr-1851	2986	13	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2986	14	.	.	PROPN
ftr-1851	2987	1	50,636	50,636	NUM
ftr-1851	2987	2	(	(	PUNCT
ftr-1851	2987	3	8th	8th	ADJ
ftr-1851	2987	4	cir	cir	NOUN
ftr-1851	2987	5	.	.	PUNCT
ftr-1851	2988	1	7/31/03	7/31/03	NUM
ftr-1851	2988	2	)	)	PUNCT
ftr-1851	2988	3	.	.	PUNCT
ftr-1851	2989	1	when	when	SCONJ
ftr-1851	2989	2	the	the	DET
ftr-1851	2989	3	irs	irs	PROPN
ftr-1851	2989	4	attempted	attempt	VERB
ftr-1851	2989	5	to	to	PART
ftr-1851	2989	6	levy	levy	VERB
ftr-1851	2989	7	on	on	ADP
ftr-1851	2989	8	a	a	DET
ftr-1851	2989	9	delinquent	delinquent	ADJ
ftr-1851	2989	10	taxpayer	taxpayer	NOUN
ftr-1851	2989	11	's	's	PART
ftr-1851	2989	12	pension	pension	NOUN
ftr-1851	2989	13	fund	fund	NOUN
ftr-1851	2989	14	,	,	PUNCT
ftr-1851	2989	15	his	his	PRON
ftr-1851	2989	16	ex	ex	NOUN
ftr-1851	2989	17	-	-	NOUN
ftr-1851	2989	18	wife	wife	NOUN
ftr-1851	2989	19	,	,	PUNCT
ftr-1851	2989	20	who	who	PRON
ftr-1851	2989	21	had	have	VERB
ftr-1851	2989	22	an	an	DET
ftr-1851	2989	23	interest	interest	NOUN
ftr-1851	2989	24	in	in	ADP
ftr-1851	2989	25	the	the	DET
ftr-1851	2989	26	fund	fund	NOUN
ftr-1851	2989	27	under	under	ADP
ftr-1851	2989	28	a	a	DET
ftr-1851	2989	29	valid	valid	ADJ
ftr-1851	2989	30	qdro	qdro	NOUN
ftr-1851	2989	31	,	,	PUNCT
ftr-1851	2989	32	intervened	intervene	VERB
ftr-1851	2989	33	.	.	PUNCT
ftr-1851	2990	1	the	the	DET
ftr-1851	2990	2	court	court	NOUN
ftr-1851	2990	3	(	(	PUNCT
ftr-1851	2990	4	judge	judge	PROPN
ftr-1851	2990	5	riley	riley	PROPN
ftr-1851	2990	6	)	)	PUNCT
ftr-1851	2990	7	held	hold	VERB
ftr-1851	2990	8	that	that	SCONJ
ftr-1851	2990	9	as	as	ADP
ftr-1851	2990	10	a	a	DET
ftr-1851	2990	11	result	result	NOUN
ftr-1851	2990	12	of	of	ADP
ftr-1851	2990	13	the	the	DET
ftr-1851	2990	14	qdro	qdro	NOUN
ftr-1851	2990	15	,	,	PUNCT
ftr-1851	2990	16	the	the	DET
ftr-1851	2990	17	ex	ex	NOUN
ftr-1851	2990	18	-	-	NOUN
ftr-1851	2990	19	wife	wife	NOUN
ftr-1851	2990	20	was	be	AUX
ftr-1851	2990	21	a	a	DET
ftr-1851	2990	22	"	"	PUNCT
ftr-1851	2990	23	judgment	judgment	NOUN
ftr-1851	2990	24	lien	lien	NOUN
ftr-1851	2990	25	creditor	creditor	NOUN
ftr-1851	2990	26	"	"	PUNCT
ftr-1851	2990	27	with	with	ADP
ftr-1851	2990	28	a	a	DET
ftr-1851	2990	29	perfected	perfect	VERB
ftr-1851	2990	30	interest	interest	NOUN
ftr-1851	2990	31	,	,	PUNCT
ftr-1851	2990	32	[	[	X
ftr-1851	2990	33	vol.6	vol.6	X
ftr-1851	2990	34	:	:	PUNCT
ftr-1851	2990	35	sl	sl	VERB
ftr-1851	2990	36	recent	recent	ADJ
ftr-1851	2990	37	developments	development	NOUN
ftr-1851	2990	38	in	in	ADP
ftr-1851	2990	39	federal	federal	ADJ
ftr-1851	2990	40	income	income	NOUN
ftr-1851	2990	41	taxation	taxation	NOUN
ftr-1851	2990	42	regardless	regardless	ADV
ftr-1851	2990	43	of	of	ADP
ftr-1851	2990	44	whether	whether	SCONJ
ftr-1851	2990	45	she	she	PRON
ftr-1851	2990	46	had	have	AUX
ftr-1851	2990	47	satisfied	satisfied	ADJ
ftr-1851	2990	48	state	state	NOUN
ftr-1851	2990	49	law	law	NOUN
ftr-1851	2990	50	perfection	perfection	NOUN
ftr-1851	2990	51	requirements	requirement	NOUN
ftr-1851	2990	52	.	.	PUNCT
ftr-1851	2991	1	furthermore	furthermore	ADV
ftr-1851	2991	2	,	,	PUNCT
ftr-1851	2991	3	a	a	DET
ftr-1851	2991	4	modification	modification	NOUN
ftr-1851	2991	5	of	of	ADP
ftr-1851	2991	6	the	the	DET
ftr-1851	2991	7	qdro	qdro	NOUN
ftr-1851	2991	8	related	relate	VERB
ftr-1851	2991	9	back	back	ADV
ftr-1851	2991	10	to	to	ADP
ftr-1851	2991	11	the	the	DET
ftr-1851	2991	12	date	date	NOUN
ftr-1851	2991	13	of	of	ADP
ftr-1851	2991	14	the	the	DET
ftr-1851	2991	15	original	original	ADJ
ftr-1851	2991	16	qdro	qdro	NOUN
ftr-1851	2991	17	.	.	PUNCT
ftr-1851	2992	1	accordingly	accordingly	ADV
ftr-1851	2992	2	,	,	PUNCT
ftr-1851	2992	3	her	her	PRON
ftr-1851	2992	4	claim	claim	NOUN
ftr-1851	2992	5	had	have	VERB
ftr-1851	2992	6	priority	priority	NOUN
ftr-1851	2992	7	over	over	ADP
ftr-1851	2992	8	a	a	DET
ftr-1851	2992	9	subsequent	subsequent	ADJ
ftr-1851	2992	10	federal	federal	ADJ
ftr-1851	2992	11	tax	tax	NOUN
ftr-1851	2992	12	lien	lien	NOUN
ftr-1851	2992	13	.	.	PUNCT
ftr-1851	2993	1	2	2	X
ftr-1851	2993	2	.	.	X
ftr-1851	2993	3	the	the	DET
ftr-1851	2993	4	taxpayer	taxpayer	NOUN
ftr-1851	2993	5	won	win	VERB
ftr-1851	2993	6	the	the	DET
ftr-1851	2993	7	procedural	procedural	ADJ
ftr-1851	2993	8	battle	battle	NOUN
ftr-1851	2993	9	but	but	CCONJ
ftr-1851	2993	10	lost	lose	VERB
ftr-1851	2993	11	the	the	DET
ftr-1851	2993	12	substantive	substantive	ADJ
ftr-1851	2993	13	war	war	NOUN
ftr-1851	2993	14	.	.	PUNCT
ftr-1851	2994	1	washington	washington	PROPN
ftr-1851	2994	2	v.	v.	PROPN
ftr-1851	2994	3	commissioner	commissioner	PROPN
ftr-1851	2994	4	,	,	PUNCT
ftr-1851	2994	5	120	120	NUM
ftr-1851	2994	6	t.c	t.c	PROPN
ftr-1851	2994	7	.	.	PROPN
ftr-1851	2994	8	114	114	NUM
ftr-1851	2994	9	(	(	PUNCT
ftr-1851	2994	10	3/6/03	3/6/03	NUM
ftr-1851	2994	11	)	)	PUNCT
ftr-1851	2994	12	.	.	PUNCT
ftr-1851	2995	1	in	in	ADP
ftr-1851	2995	2	a	a	DET
ftr-1851	2995	3	reviewed	review	VERB
ftr-1851	2995	4	opinion	opinion	NOUN
ftr-1851	2995	5	by	by	ADP
ftr-1851	2995	6	judge	judge	PROPN
ftr-1851	2995	7	chiechi	chiechi	PROPN
ftr-1851	2995	8	,	,	PUNCT
ftr-1851	2995	9	the	the	DET
ftr-1851	2995	10	tax	tax	NOUN
ftr-1851	2995	11	court	court	NOUN
ftr-1851	2995	12	held	hold	VERB
ftr-1851	2995	13	(	(	PUNCT
ftr-1851	2995	14	majority	majority	NOUN
ftr-1851	2995	15	of	of	ADP
ftr-1851	2995	16	8	8	NUM
ftr-1851	2995	17	,	,	PUNCT
ftr-1851	2995	18	with	with	ADP
ftr-1851	2995	19	7	7	NUM
ftr-1851	2995	20	judges	judge	NOUN
ftr-1851	2995	21	concurring	concur	VERB
ftr-1851	2995	22	)	)	PUNCT
ftr-1851	2995	23	that	that	SCONJ
ftr-1851	2995	24	in	in	ADP
ftr-1851	2995	25	a	a	DET
ftr-1851	2995	26	§	§	PROPN
ftr-1851	2995	27	6330	6330	NUM
ftr-1851	2995	28	due	due	ADJ
ftr-1851	2995	29	process	process	NOUN
ftr-1851	2995	30	hearing	hearing	NOUN
ftr-1851	2995	31	,	,	PUNCT
ftr-1851	2995	32	the	the	DET
ftr-1851	2995	33	tax	tax	NOUN
ftr-1851	2995	34	court	court	NOUN
ftr-1851	2995	35	has	have	VERB
ftr-1851	2995	36	jurisdiction	jurisdiction	NOUN
ftr-1851	2995	37	to	to	PART
ftr-1851	2995	38	determine	determine	VERB
ftr-1851	2995	39	whether	whether	SCONJ
ftr-1851	2995	40	the	the	DET
ftr-1851	2995	41	u.s	u.s	PROPN
ftr-1851	2995	42	.	.	PROPN
ftr-1851	2995	43	bankruptcy	bankruptcy	PROPN
ftr-1851	2995	44	court	court	PROPN
ftr-1851	2995	45	previously	previously	ADV
ftr-1851	2995	46	had	have	AUX
ftr-1851	2995	47	discharged	discharge	VERB
ftr-1851	2995	48	the	the	DET
ftr-1851	2995	49	taxpayers	taxpayer	NOUN
ftr-1851	2995	50	from	from	ADP
ftr-1851	2995	51	unpaid	unpaid	ADJ
ftr-1851	2995	52	income	income	NOUN
ftr-1851	2995	53	tax	tax	NOUN
ftr-1851	2995	54	liabilities	liability	NOUN
ftr-1851	2995	55	for	for	ADP
ftr-1851	2995	56	the	the	DET
ftr-1851	2995	57	years	year	NOUN
ftr-1851	2995	58	in	in	ADP
ftr-1851	2995	59	question	question	NOUN
ftr-1851	2995	60	.	.	PUNCT
ftr-1851	2996	1	[	[	X
ftr-1851	2996	2	the	the	DET
ftr-1851	2996	3	bankruptcy	bankruptcy	NOUN
ftr-1851	2996	4	court	court	NOUN
ftr-1851	2996	5	order	order	NOUN
ftr-1851	2996	6	simply	simply	ADV
ftr-1851	2996	7	provided	provide	VERB
ftr-1851	2996	8	"	"	PUNCT
ftr-1851	2996	9	the	the	DET
ftr-1851	2996	10	debtor	debtor	NOUN
ftr-1851	2996	11	is	be	AUX
ftr-1851	2996	12	released	release	VERB
ftr-1851	2996	13	from	from	ADP
ftr-1851	2996	14	all	all	DET
ftr-1851	2996	15	dischargeable	dischargeable	ADJ
ftr-1851	2996	16	debts	debt	NOUN
ftr-1851	2996	17	.	.	PUNCT
ftr-1851	2997	1	"	"	PUNCT
ftr-1851	2997	2	]	]	X
ftr-1851	2997	3	ps	ps	AUX
ftr-1851	2997	4	the	the	DET
ftr-1851	2997	5	taxpayer	taxpayer	NOUN
ftr-1851	2997	6	lost	lose	VERB
ftr-1851	2997	7	on	on	ADP
ftr-1851	2997	8	the	the	DET
ftr-1851	2997	9	merits	merit	NOUN
ftr-1851	2997	10	.	.	PUNCT
ftr-1851	2998	1	3	3	X
ftr-1851	2998	2	.	.	X
ftr-1851	2998	3	it	it	PRON
ftr-1851	2998	4	can	can	AUX
ftr-1851	2998	5	be	be	AUX
ftr-1851	2998	6	expensive	expensive	ADJ
ftr-1851	2998	7	to	to	PART
ftr-1851	2998	8	seek	seek	VERB
ftr-1851	2998	9	judicial	judicial	ADJ
ftr-1851	2998	10	review	review	NOUN
ftr-1851	2998	11	of	of	ADP
ftr-1851	2998	12	a	a	DET
ftr-1851	2998	13	§	§	PROPN
ftr-1851	2998	14	§	§	PROPN
ftr-1851	2998	15	6320/6330	6320/6330	NUM
ftr-1851	2998	16	due	due	ADJ
ftr-1851	2998	17	process	process	NOUN
ftr-1851	2998	18	hearing	hear	VERB
ftr-1851	2998	19	primarily	primarily	ADV
ftr-1851	2998	20	for	for	ADP
ftr-1851	2998	21	purposes	purpose	NOUN
ftr-1851	2998	22	of	of	ADP
ftr-1851	2998	23	delay	delay	NOUN
ftr-1851	2998	24	.	.	PUNCT
ftr-1851	2999	1	roberts	roberts	PROPN
ftr-1851	2999	2	v.	v.	PROPN
ftr-1851	2999	3	commissioner	commissioner	PROPN
ftr-1851	2999	4	,	,	PUNCT
ftr-1851	2999	5	329	329	NUM
ftr-1851	2999	6	f.3d	f.3d	NUM
ftr-1851	2999	7	1224	1224	NUM
ftr-1851	2999	8	,	,	PUNCT
ftr-1851	2999	9	91	91	NUM
ftr-1851	2999	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	2999	11	2003	2003	NUM
ftr-1851	2999	12	-	-	SYM
ftr-1851	2999	13	1673	1673	NUM
ftr-1851	2999	14	,	,	PUNCT
ftr-1851	2999	15	2003	2003	NUM
ftr-1851	2999	16	-	-	SYM
ftr-1851	2999	17	1	1	NUM
ftr-1851	2999	18	u.s.t.c	u.s.t.c	PROPN
ftr-1851	2999	19	.	.	PROPN
ftr-1851	3000	1	50,359	50,359	NUM
ftr-1851	3000	2	(	(	PUNCT
ftr-1851	3000	3	11th	11th	ADJ
ftr-1851	3000	4	cir	cir	NOUN
ftr-1851	3000	5	.	.	PUNCT
ftr-1851	3001	1	3/13/03	3/13/03	NUM
ftr-1851	3001	2	)	)	PUNCT
ftr-1851	3001	3	,	,	PUNCT
ftr-1851	3001	4	affg	affg	PROPN
ftr-1851	3001	5	118	118	NUM
ftr-1851	3001	6	t.c	t.c	PROPN
ftr-1851	3001	7	.	.	PROPN
ftr-1851	3001	8	365	365	NUM
ftr-1851	3001	9	(	(	PUNCT
ftr-1851	3001	10	5/3/02	5/3/02	NUM
ftr-1851	3001	11	)	)	PUNCT
ftr-1851	3001	12	.	.	PUNCT
ftr-1851	3002	1	in	in	ADP
ftr-1851	3002	2	reviewing	review	VERB
ftr-1851	3002	3	the	the	DET
ftr-1851	3002	4	appeals	appeal	NOUN
ftr-1851	3002	5	officer	officer	NOUN
ftr-1851	3002	6	's	's	PART
ftr-1851	3002	7	decision	decision	NOUN
ftr-1851	3002	8	in	in	ADP
ftr-1851	3002	9	a	a	DET
ftr-1851	3002	10	§	§	NOUN
ftr-1851	3002	11	§	§	PROPN
ftr-1851	3002	12	6320/6330	6320/6330	NUM
ftr-1851	3002	13	due	due	ADJ
ftr-1851	3002	14	process	process	NOUN
ftr-1851	3002	15	hearing	hear	VERB
ftr-1851	3002	16	that	that	DET
ftr-1851	3002	17	collection	collection	NOUN
ftr-1851	3002	18	of	of	ADP
ftr-1851	3002	19	a	a	DET
ftr-1851	3002	20	tax	tax	NOUN
ftr-1851	3002	21	shown	show	VERB
ftr-1851	3002	22	on	on	ADP
ftr-1851	3002	23	the	the	DET
ftr-1851	3002	24	return	return	NOUN
ftr-1851	3002	25	but	but	CCONJ
ftr-1851	3002	26	not	not	PART
ftr-1851	3002	27	paid	pay	VERB
ftr-1851	3002	28	was	be	AUX
ftr-1851	3002	29	warranted	warrant	VERB
ftr-1851	3002	30	,	,	PUNCT
ftr-1851	3002	31	judge	judge	NOUN
ftr-1851	3002	32	chiechi	chiechi	PROPN
ftr-1851	3002	33	held	hold	VERB
ftr-1851	3002	34	that	that	SCONJ
ftr-1851	3002	35	a	a	DET
ftr-1851	3002	36	computer	computer	NOUN
ftr-1851	3002	37	generated	generate	VERB
ftr-1851	3002	38	record	record	NOUN
ftr-1851	3002	39	of	of	ADP
ftr-1851	3002	40	assessment	assessment	NOUN
ftr-1851	3002	41	on	on	ADP
ftr-1851	3002	42	form	form	NOUN
ftr-1851	3002	43	racs	rac	NOUN
ftr-1851	3002	44	006	006	NUM
ftr-1851	3002	45	complied	comply	VERB
ftr-1851	3002	46	with	with	ADP
ftr-1851	3002	47	the	the	DET
ftr-1851	3002	48	requirements	requirement	NOUN
ftr-1851	3002	49	of	of	ADP
ftr-1851	3002	50	reg	reg	NOUN
ftr-1851	3002	51	.	.	PUNCT
ftr-1851	3003	1	§	§	PROPN
ftr-1851	3003	2	301.6203	301.6203	NUM
ftr-1851	3003	3	-	-	SYM
ftr-1851	3003	4	1	1	NUM
ftr-1851	3003	5	;	;	PUNCT
ftr-1851	3003	6	a	a	DET
ftr-1851	3003	7	signed	sign	VERB
ftr-1851	3003	8	assessment	assessment	NOUN
ftr-1851	3003	9	certificate	certificate	NOUN
ftr-1851	3003	10	,	,	PUNCT
ftr-1851	3003	11	form	form	NOUN
ftr-1851	3003	12	23c	23c	NUM
ftr-1851	3003	13	,	,	PUNCT
ftr-1851	3003	14	is	be	AUX
ftr-1851	3003	15	not	not	PART
ftr-1851	3003	16	required	require	VERB
ftr-1851	3003	17	.	.	PUNCT
ftr-1851	3004	1	a	a	DET
ftr-1851	3004	2	$	$	SYM
ftr-1851	3004	3	10,000	10,000	NUM
ftr-1851	3004	4	penalty	penalty	NOUN
ftr-1851	3004	5	under	under	ADP
ftr-1851	3004	6	§	§	PROPN
ftr-1851	3004	7	6673(a)(1	6673(a)(1	NUM
ftr-1851	3004	8	)	)	PUNCT
ftr-1851	3004	9	was	be	AUX
ftr-1851	3004	10	imposed	impose	VERB
ftr-1851	3004	11	on	on	ADP
ftr-1851	3004	12	the	the	DET
ftr-1851	3004	13	taxpayer	taxpayer	NOUN
ftr-1851	3004	14	for	for	ADP
ftr-1851	3004	15	petitioning	petition	VERB
ftr-1851	3004	16	for	for	ADP
ftr-1851	3004	17	review	review	NOUN
ftr-1851	3004	18	of	of	ADP
ftr-1851	3004	19	the	the	DET
ftr-1851	3004	20	§	§	PROPN
ftr-1851	3004	21	§	§	PROPN
ftr-1851	3004	22	6320/6330	6320/6330	NUM
ftr-1851	3004	23	due	due	ADJ
ftr-1851	3004	24	process	process	NOUN
ftr-1851	3004	25	hearing	hear	VERB
ftr-1851	3004	26	primarily	primarily	ADV
ftr-1851	3004	27	for	for	ADP
ftr-1851	3004	28	purposes	purpose	NOUN
ftr-1851	3004	29	of	of	ADP
ftr-1851	3004	30	delay	delay	NOUN
ftr-1851	3004	31	.	.	PUNCT
ftr-1851	3005	1	the	the	DET
ftr-1851	3005	2	court	court	PROPN
ftr-1851	3005	3	of	of	ADP
ftr-1851	3005	4	appeals	appeals	PROPN
ftr-1851	3005	5	affirmed	affirm	VERB
ftr-1851	3005	6	,	,	PUNCT
ftr-1851	3005	7	finding	find	VERB
ftr-1851	3005	8	the	the	DET
ftr-1851	3005	9	taxpayer	taxpayer	NOUN
ftr-1851	3005	10	's	's	PART
ftr-1851	3005	11	due	due	ADJ
ftr-1851	3005	12	process	process	NOUN
ftr-1851	3005	13	claims	claim	NOUN
ftr-1851	3005	14	without	without	ADP
ftr-1851	3005	15	merit	merit	NOUN
ftr-1851	3005	16	and	and	CCONJ
ftr-1851	3005	17	that	that	SCONJ
ftr-1851	3005	18	the	the	DET
ftr-1851	3005	19	tax	tax	NOUN
ftr-1851	3005	20	court	court	NOUN
ftr-1851	3005	21	did	do	AUX
ftr-1851	3005	22	not	not	PART
ftr-1851	3005	23	abuse	abuse	VERB
ftr-1851	3005	24	its	its	PRON
ftr-1851	3005	25	discretion	discretion	NOUN
ftr-1851	3005	26	in	in	ADP
ftr-1851	3005	27	imposing	impose	VERB
ftr-1851	3005	28	sanctions	sanction	NOUN
ftr-1851	3005	29	.	.	PUNCT
ftr-1851	3006	1	4	4	X
ftr-1851	3006	2	.	.	X
ftr-1851	3006	3	administrative	administrative	ADJ
ftr-1851	3006	4	levy	levy	NOUN
ftr-1851	3006	5	on	on	ADP
ftr-1851	3006	6	property	property	NOUN
ftr-1851	3006	7	held	hold	VERB
ftr-1851	3006	8	as	as	ADP
ftr-1851	3006	9	tenants	tenant	NOUN
ftr-1851	3006	10	by	by	ADP
ftr-1851	3006	11	the	the	DET
ftr-1851	3006	12	entirety	entirety	NOUN
ftr-1851	3006	13	for	for	ADP
ftr-1851	3006	14	one	one	NUM
ftr-1851	3006	15	spouse	spouse	NOUN
ftr-1851	3006	16	's	's	PART
ftr-1851	3006	17	tax	tax	NOUN
ftr-1851	3006	18	liability	liability	NOUN
ftr-1851	3006	19	is	be	AUX
ftr-1851	3006	20	ok	ok	ADJ
ftr-1851	3006	21	.	.	PUNCT
ftr-1851	3007	1	hatchett	hatchett	PROPN
ftr-1851	3007	2	v.	v.	PROPN
ftr-1851	3007	3	united	united	PROPN
ftr-1851	3007	4	states	states	PROPN
ftr-1851	3007	5	,	,	PUNCT
ftr-1851	3007	6	330	330	NUM
ftr-1851	3007	7	f.3d	f.3d	NUM
ftr-1851	3007	8	875	875	NUM
ftr-1851	3007	9	,	,	PUNCT
ftr-1851	3007	10	91	91	NUM
ftr-1851	3007	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	3007	12	2003	2003	NUM
ftr-1851	3007	13	-	-	SYM
ftr-1851	3007	14	2457	2457	NUM
ftr-1851	3007	15	,	,	PUNCT
ftr-1851	3007	16	2003	2003	NUM
ftr-1851	3007	17	-	-	SYM
ftr-1851	3007	18	1	1	NUM
ftr-1851	3007	19	u.s.t.c	u.s.t.c	PROPN
ftr-1851	3007	20	.	.	PROPN
ftr-1851	3008	1	50,504	50,504	NUM
ftr-1851	3008	2	(	(	PUNCT
ftr-1851	3008	3	6th	6th	ADJ
ftr-1851	3008	4	cir	cir	NOUN
ftr-1851	3008	5	.	.	PUNCT
ftr-1851	3008	6	6/4/03	6/4/03	NUM
ftr-1851	3008	7	)	)	PUNCT
ftr-1851	3008	8	.	.	PUNCT
ftr-1851	3009	1	the	the	DET
ftr-1851	3009	2	sixth	sixth	ADJ
ftr-1851	3009	3	circuit	circuit	NOUN
ftr-1851	3009	4	held	hold	VERB
ftr-1851	3009	5	that	that	SCONJ
ftr-1851	3009	6	pursuant	pursuant	NOUN
ftr-1851	3009	7	to	to	PART
ftr-1851	3009	8	craft	craft	VERB
ftr-1851	3009	9	v.	v.	PROPN
ftr-1851	3009	10	united	united	PROPN
ftr-1851	3009	11	states	states	PROPN
ftr-1851	3009	12	,	,	PUNCT
ftr-1851	3009	13	535	535	NUM
ftr-1851	3009	14	u.s	u.s	PROPN
ftr-1851	3009	15	.	.	PROPN
ftr-1851	3009	16	274	274	NUM
ftr-1851	3009	17	(	(	PUNCT
ftr-1851	3009	18	2002	2002	NUM
ftr-1851	3009	19	)	)	PUNCT
ftr-1851	3010	1	[	[	X
ftr-1851	3010	2	holding	hold	VERB
ftr-1851	3010	3	that	that	SCONJ
ftr-1851	3010	4	under	under	ADP
ftr-1851	3010	5	§	§	PROPN
ftr-1851	3010	6	6321	6321	NUM
ftr-1851	3010	7	a	a	DET
ftr-1851	3010	8	tax	tax	NOUN
ftr-1851	3010	9	lien	lien	NOUN
ftr-1851	3010	10	for	for	ADP
ftr-1851	3010	11	one	one	NUM
ftr-1851	3010	12	spouse	spouse	NOUN
ftr-1851	3010	13	's	's	PART
ftr-1851	3010	14	tax	tax	NOUN
ftr-1851	3010	15	liability	liability	NOUN
ftr-1851	3010	16	attached	attach	VERB
ftr-1851	3010	17	to	to	ADP
ftr-1851	3010	18	that	that	DET
ftr-1851	3010	19	spouse	spouse	NOUN
ftr-1851	3010	20	's	's	PART
ftr-1851	3010	21	interest	interest	NOUN
ftr-1851	3010	22	in	in	ADP
ftr-1851	3010	23	real	real	ADJ
ftr-1851	3010	24	property	property	NOUN
ftr-1851	3010	25	held	hold	VERB
ftr-1851	3010	26	with	with	ADP
ftr-1851	3010	27	his	his	PRON
ftr-1851	3010	28	wife	wife	NOUN
ftr-1851	3010	29	an	an	DET
ftr-1851	3010	30	tenants	tenant	NOUN
ftr-1851	3010	31	by	by	ADP
ftr-1851	3010	32	the	the	DET
ftr-1851	3010	33	entirely	entirely	ADV
ftr-1851	3010	34	]	]	PUNCT
ftr-1851	3010	35	,	,	PUNCT
ftr-1851	3010	36	the	the	DET
ftr-1851	3010	37	irs	irs	PROPN
ftr-1851	3010	38	had	have	VERB
ftr-1851	3010	39	to	to	PART
ftr-1851	3010	40	power	power	NOUN
ftr-1851	3010	41	under	under	ADP
ftr-1851	3010	42	§	§	PROPN
ftr-1851	3010	43	6331	6331	NUM
ftr-1851	3010	44	to	to	PART
ftr-1851	3010	45	levy	levy	VERB
ftr-1851	3010	46	on	on	ADP
ftr-1851	3010	47	the	the	DET
ftr-1851	3010	48	taxpayer	taxpayer	NOUN
ftr-1851	3010	49	-	-	PUNCT
ftr-1851	3010	50	husband	husband	NOUN
ftr-1851	3010	51	's	's	PART
ftr-1851	3010	52	interest	interest	NOUN
ftr-1851	3010	53	in	in	ADP
ftr-1851	3010	54	real	real	ADJ
ftr-1851	3010	55	property	property	NOUN
ftr-1851	3010	56	held	hold	VERB
ftr-1851	3010	57	as	as	ADP
ftr-1851	3010	58	tenants	tenant	NOUN
ftr-1851	3010	59	by	by	ADP
ftr-1851	3010	60	the	the	DET
ftr-1851	3010	61	entirety	entirety	NOUN
ftr-1851	3010	62	by	by	ADP
ftr-1851	3010	63	seizing	seize	VERB
ftr-1851	3010	64	and	and	CCONJ
ftr-1851	3010	65	selling	sell	VERB
ftr-1851	3010	66	the	the	DET
ftr-1851	3010	67	entire	entire	ADJ
ftr-1851	3010	68	property	property	NOUN
ftr-1851	3010	69	and	and	CCONJ
ftr-1851	3010	70	accounting	accounting	NOUN
ftr-1851	3010	71	to	to	ADP
ftr-1851	3010	72	the	the	DET
ftr-1851	3010	73	wife	wife	NOUN
ftr-1851	3010	74	for	for	ADP
ftr-1851	3010	75	her	her	PRON
ftr-1851	3010	76	interest	interest	NOUN
ftr-1851	3010	77	.	.	PUNCT
ftr-1851	3011	1	5	5	X
ftr-1851	3011	2	.	.	PUNCT
ftr-1851	3011	3	timeliness	timeliness	ADJ
ftr-1851	3011	4	counts	count	NOUN
ftr-1851	3011	5	.	.	PUNCT
ftr-1851	3012	1	herrick	herrick	PROPN
ftr-1851	3012	2	v.	v.	PROPN
ftr-1851	3012	3	commissioner	commissioner	PROPN
ftr-1851	3012	4	,	,	PUNCT
ftr-1851	3012	5	t.c	t.c	PROPN
ftr-1851	3012	6	.	.	PROPN
ftr-1851	3012	7	memo	memo	NOUN
ftr-1851	3012	8	.	.	PUNCT
ftr-1851	3013	1	2003167	2003167	NUM
ftr-1851	3013	2	(	(	PUNCT
ftr-1851	3013	3	6/9/03	6/9/03	NUM
ftr-1851	3013	4	)	)	PUNCT
ftr-1851	3013	5	.	.	PUNCT
ftr-1851	3014	1	special	special	ADJ
ftr-1851	3014	2	trial	trial	NOUN
ftr-1851	3014	3	judge	judge	NOUN
ftr-1851	3014	4	armen	arman	NOUN
ftr-1851	3014	5	held	hold	VERB
ftr-1851	3014	6	that	that	SCONJ
ftr-1851	3014	7	where	where	SCONJ
ftr-1851	3014	8	the	the	DET
ftr-1851	3014	9	taxpayer	taxpayer	NOUN
ftr-1851	3014	10	fails	fail	VERB
ftr-1851	3014	11	to	to	PART
ftr-1851	3014	12	file	file	VERB
ftr-1851	3014	13	a	a	DET
ftr-1851	3014	14	timely	timely	ADJ
ftr-1851	3014	15	request	request	NOUN
ftr-1851	3014	16	for	for	ADP
ftr-1851	3014	17	a	a	DET
ftr-1851	3014	18	collection	collection	NOUN
ftr-1851	3014	19	due	due	ADJ
ftr-1851	3014	20	process	process	NOUN
ftr-1851	3014	21	hearing	hearing	NOUN
ftr-1851	3014	22	,	,	PUNCT
ftr-1851	3014	23	the	the	DET
ftr-1851	3014	24	tax	tax	NOUN
ftr-1851	3014	25	court	court	NOUN
ftr-1851	3014	26	lacks	lack	VERB
ftr-1851	3014	27	jurisdiction	jurisdiction	NOUN
ftr-1851	3014	28	to	to	PART
ftr-1851	3014	29	review	review	VERB
ftr-1851	3014	30	a	a	DET
ftr-1851	3014	31	the	the	DET
ftr-1851	3014	32	irs	irs	PROPN
ftr-1851	3014	33	's	's	PART
ftr-1851	3014	34	decision	decision	NOUN
ftr-1851	3014	35	in	in	ADP
ftr-1851	3014	36	a	a	DET
ftr-1851	3014	37	"	"	PUNCT
ftr-1851	3014	38	decision	decision	NOUN
ftr-1851	3014	39	letter	letter	NOUN
ftr-1851	3014	40	"	"	PUNCT
ftr-1851	3014	41	following	follow	VERB
ftr-1851	3014	42	an	an	DET
ftr-1851	3014	43	"	"	PUNCT
ftr-1851	3014	44	equivalent	equivalent	ADJ
ftr-1851	3014	45	hearing	hearing	NOUN
ftr-1851	3014	46	.	.	PUNCT
ftr-1851	3014	47	"	"	PUNCT
ftr-1851	3015	1	it	it	PRON
ftr-1851	3015	2	was	be	AUX
ftr-1851	3015	3	irrelevant	irrelevant	ADJ
ftr-1851	3015	4	that	that	SCONJ
ftr-1851	3015	5	the	the	DET
ftr-1851	3015	6	irs	irs	PROPN
ftr-1851	3015	7	had	have	AUX
ftr-1851	3015	8	erroneously	erroneously	ADV
ftr-1851	3015	9	advised	advise	VERB
ftr-1851	3015	10	the	the	DET
ftr-1851	3015	11	taxpayer	taxpayer	NOUN
ftr-1851	3015	12	that	that	SCONJ
ftr-1851	3015	13	he	he	PRON
ftr-1851	3015	14	had	have	AUX
ftr-1851	3015	15	been	be	AUX
ftr-1851	3015	16	granted	grant	VERB
ftr-1851	3015	17	an	an	DET
ftr-1851	3015	18	extension	extension	NOUN
ftr-1851	3015	19	of	of	ADP
ftr-1851	3015	20	time	time	NOUN
ftr-1851	3015	21	to	to	PART
ftr-1851	3015	22	request	request	VERB
ftr-1851	3015	23	the	the	DET
ftr-1851	3015	24	due	due	ADJ
ftr-1851	3015	25	process	process	NOUN
ftr-1851	3015	26	hearing	hearing	NOUN
ftr-1851	3015	27	,	,	PUNCT
ftr-1851	3015	28	because	because	SCONJ
ftr-1851	3015	29	kennedy	kennedy	PROPN
ftr-1851	3015	30	v.	v.	PROPN
ftr-1851	3015	31	commissioner	commissioner	PROPN
ftr-1851	3015	32	,	,	PUNCT
ftr-1851	3015	33	116	116	NUM
ftr-1851	3015	34	t.c	t.c	PROPN
ftr-1851	3015	35	.	.	PROPN
ftr-1851	3015	36	255	255	NUM
ftr-1851	3015	37	(	(	PUNCT
ftr-1851	3015	38	2001	2001	NUM
ftr-1851	3015	39	)	)	PUNCT
ftr-1851	3015	40	,	,	PUNCT
ftr-1851	3015	41	held	hold	VERB
ftr-1851	3015	42	that	that	SCONJ
ftr-1851	3015	43	the	the	DET
ftr-1851	3015	44	commissioner	commissioner	NOUN
ftr-1851	3015	45	is	be	AUX
ftr-1851	3015	46	not	not	PART
ftr-1851	3015	47	authorized	authorize	VERB
ftr-1851	3015	48	to	to	PART
ftr-1851	3015	49	waive	waive	VERB
ftr-1851	3015	50	the	the	DET
ftr-1851	3015	51	time	time	NOUN
ftr-1851	3015	52	period	period	NOUN
ftr-1851	3015	53	requirements	requirement	NOUN
ftr-1851	3015	54	in	in	ADP
ftr-1851	3015	55	§	§	PROPN
ftr-1851	3015	56	6330	6330	NUM
ftr-1851	3015	57	.	.	PUNCT
ftr-1851	3016	1	6	6	NUM
ftr-1851	3016	2	.	.	X
ftr-1851	3016	3	you	you	PRON
ftr-1851	3016	4	have	have	VERB
ftr-1851	3016	5	a	a	DET
ftr-1851	3016	6	right	right	NOUN
ftr-1851	3016	7	to	to	PART
ftr-1851	3016	8	make	make	VERB
ftr-1851	3016	9	an	an	DET
ftr-1851	3016	10	oral	oral	ADJ
ftr-1851	3016	11	recording	recording	NOUN
ftr-1851	3016	12	of	of	ADP
ftr-1851	3016	13	the	the	DET
ftr-1851	3016	14	frivolous	frivolous	ADJ
ftr-1851	3016	15	arguments	argument	NOUN
ftr-1851	3016	16	you	you	PRON
ftr-1851	3016	17	make	make	VERB
ftr-1851	3016	18	in	in	ADP
ftr-1851	3016	19	a	a	DET
ftr-1851	3016	20	due	due	ADJ
ftr-1851	3016	21	process	process	NOUN
ftr-1851	3016	22	hearing	hearing	NOUN
ftr-1851	3016	23	,	,	PUNCT
ftr-1851	3016	24	even	even	ADV
ftr-1851	3016	25	if	if	SCONJ
ftr-1851	3016	26	you	you	PRON
ftr-1851	3016	27	ca	can	AUX
ftr-1851	3016	28	n't	not	PART
ftr-1851	3016	29	do	do	VERB
ftr-1851	3016	30	so	so	ADV
ftr-1851	3016	31	in	in	ADP
ftr-1851	3016	32	an	an	DET
ftr-1851	3016	33	ordinary	ordinary	ADJ
ftr-1851	3016	34	appeals	appeal	NOUN
ftr-1851	3016	35	conference	conference	NOUN
ftr-1851	3016	36	.	.	PUNCT
ftr-1851	3017	1	keene	keene	PROPN
ftr-1851	3017	2	v.	v.	PROPN
ftr-1851	3017	3	commissioner	commissioner	PROPN
ftr-1851	3017	4	,	,	PUNCT
ftr-1851	3017	5	121	121	NUM
ftr-1851	3017	6	t.c	t.c	NOUN
ftr-1851	3017	7	.	.	PROPN
ftr-1851	3017	8	8	8	NUM
ftr-1851	3017	9	(	(	PUNCT
ftr-1851	3017	10	7/8/03	7/8/03	NUM
ftr-1851	3017	11	)	)	PUNCT
ftr-1851	3017	12	.	.	PUNCT
ftr-1851	3018	1	in	in	ADP
ftr-1851	3018	2	a	a	DET
ftr-1851	3018	3	reviewed	review	VERB
ftr-1851	3018	4	opinion	opinion	NOUN
ftr-1851	3018	5	(	(	PUNCT
ftr-1851	3018	6	judge	judge	PROPN
ftr-1851	3018	7	dawson	dawson	PROPN
ftr-1851	3018	8	)	)	PUNCT
ftr-1851	3018	9	adopting	adopt	VERB
ftr-1851	3018	10	the	the	DET
ftr-1851	3018	11	opinion	opinion	NOUN
ftr-1851	3018	12	of	of	ADP
ftr-1851	3018	13	special	special	ADJ
ftr-1851	3018	14	trial	trial	NOUN
ftr-1851	3018	15	judge	judge	NOUN
ftr-1851	3018	16	armen	arman	NOUN
ftr-1851	3018	17	,	,	PUNCT
ftr-1851	3018	18	the	the	DET
ftr-1851	3018	19	tax	tax	NOUN
ftr-1851	3018	20	court	court	NOUN
ftr-1851	3018	21	held	hold	VERB
ftr-1851	3018	22	that	that	SCONJ
ftr-1851	3018	23	§	§	PROPN
ftr-1851	3018	24	7521(a)(1	7521(a)(1	NOUN
ftr-1851	3018	25	)	)	PUNCT
ftr-1851	3018	26	provides	provide	VERB
ftr-1851	3018	27	taxpayers	taxpayer	NOUN
ftr-1851	3018	28	the	the	DET
ftr-1851	3018	29	right	right	NOUN
ftr-1851	3018	30	to	to	ADP
ftr-1851	3018	31	audio	audio	PROPN
ftr-1851	3018	32	20041	20041	NUM
ftr-1851	3018	33	florida	florida	PROPN
ftr-1851	3018	34	tax	tax	NOUN
ftr-1851	3018	35	review	review	NOUN
ftr-1851	3018	36	record	record	VERB
ftr-1851	3018	37	a	a	DET
ftr-1851	3018	38	§	§	PROPN
ftr-1851	3018	39	6330	6330	NUM
ftr-1851	3018	40	due	due	ADJ
ftr-1851	3018	41	process	process	NOUN
ftr-1851	3018	42	hearing	hearing	NOUN
ftr-1851	3018	43	.	.	PUNCT
ftr-1851	3019	1	several	several	ADJ
ftr-1851	3019	2	concurrences	concurrence	NOUN
ftr-1851	3019	3	pointed	point	VERB
ftr-1851	3019	4	out	out	ADP
ftr-1851	3019	5	that	that	SCONJ
ftr-1851	3019	6	the	the	DET
ftr-1851	3019	7	holding	holding	NOUN
ftr-1851	3019	8	did	do	AUX
ftr-1851	3019	9	not	not	PART
ftr-1851	3019	10	invalidate	invalidate	VERB
ftr-1851	3019	11	any	any	DET
ftr-1851	3019	12	other	other	ADJ
ftr-1851	3019	13	irs	irs	PROPN
ftr-1851	3019	14	procedures	procedure	NOUN
ftr-1851	3019	15	or	or	CCONJ
ftr-1851	3019	16	regulations	regulation	NOUN
ftr-1851	3019	17	regarding	regard	VERB
ftr-1851	3019	18	the	the	DET
ftr-1851	3019	19	ordinary	ordinary	ADJ
ftr-1851	3019	20	appeals	appeal	NOUN
ftr-1851	3019	21	process	process	NOUN
ftr-1851	3019	22	.	.	PUNCT
ftr-1851	3020	1	*	*	PUNCT
ftr-1851	3020	2	judge	judge	NOUN
ftr-1851	3020	3	chiechi	chiechi	PROPN
ftr-1851	3020	4	(	(	PUNCT
ftr-1851	3020	5	joined	join	VERB
ftr-1851	3020	6	by	by	ADP
ftr-1851	3020	7	judge	judge	PROPN
ftr-1851	3020	8	cohen	cohen	PROPN
ftr-1851	3020	9	and	and	CCONJ
ftr-1851	3020	10	swift	swift	ADJ
ftr-1851	3020	11	)	)	PUNCT
ftr-1851	3020	12	dissented	dissent	VERB
ftr-1851	3020	13	on	on	ADP
ftr-1851	3020	14	the	the	DET
ftr-1851	3020	15	grounds	ground	NOUN
ftr-1851	3020	16	that	that	PRON
ftr-1851	3020	17	§	§	PROPN
ftr-1851	3020	18	7521	7521	NUM
ftr-1851	3020	19	was	be	AUX
ftr-1851	3020	20	intended	intend	VERB
ftr-1851	3020	21	to	to	PART
ftr-1851	3020	22	apply	apply	VERB
ftr-1851	3020	23	only	only	ADV
ftr-1851	3020	24	to	to	ADP
ftr-1851	3020	25	the	the	DET
ftr-1851	3020	26	in	in	ADP
ftr-1851	3020	27	-	-	PUNCT
ftr-1851	3020	28	person	person	NOUN
ftr-1851	3020	29	audit	audit	NOUN
ftr-1851	3020	30	interviews	interview	NOUN
ftr-1851	3020	31	and	and	CCONJ
ftr-1851	3020	32	the	the	DET
ftr-1851	3020	33	in	in	ADP
ftr-1851	3020	34	-	-	PUNCT
ftr-1851	3020	35	person	person	NOUN
ftr-1851	3020	36	collection	collection	NOUN
ftr-1851	3020	37	interviews	interview	NOUN
ftr-1851	3020	38	that	that	PRON
ftr-1851	3020	39	existed	exist	VERB
ftr-1851	3020	40	in	in	ADP
ftr-1851	3020	41	1988	1988	NUM
ftr-1851	3020	42	,	,	PUNCT
ftr-1851	3020	43	when	when	SCONJ
ftr-1851	3020	44	§	§	PROPN
ftr-1851	3020	45	7521	7521	NUM
ftr-1851	3020	46	was	be	AUX
ftr-1851	3020	47	enacted	enact	VERB
ftr-1851	3020	48	,	,	PUNCT
ftr-1851	3020	49	and	and	CCONJ
ftr-1851	3020	50	did	do	AUX
ftr-1851	3020	51	not	not	PART
ftr-1851	3020	52	intend	intend	VERB
ftr-1851	3020	53	the	the	DET
ftr-1851	3020	54	provision	provision	NOUN
ftr-1851	3020	55	to	to	PART
ftr-1851	3020	56	apply	apply	VERB
ftr-1851	3020	57	to	to	ADP
ftr-1851	3020	58	voluntary	voluntary	ADJ
ftr-1851	3020	59	conferences	conference	NOUN
ftr-1851	3020	60	initiated	initiate	VERB
ftr-1851	3020	61	by	by	ADP
ftr-1851	3020	62	taxpayers	taxpayer	NOUN
ftr-1851	3020	63	"	"	PUNCT
ftr-1851	3020	64	conducted	conduct	VERB
ftr-1851	3020	65	in	in	ADP
ftr-1851	3020	66	an	an	DET
ftr-1851	3020	67	informal	informal	ADJ
ftr-1851	3020	68	setting	setting	NOUN
ftr-1851	3020	69	in	in	ADP
ftr-1851	3020	70	order	order	NOUN
ftr-1851	3020	71	to	to	PART
ftr-1851	3020	72	review	review	VERB
ftr-1851	3020	73	and	and	CCONJ
ftr-1851	3020	74	consider	consider	VERB
ftr-1851	3020	75	actions	action	NOUN
ftr-1851	3020	76	taken	take	VERB
ftr-1851	3020	77	by	by	ADP
ftr-1851	3020	78	the	the	DET
ftr-1851	3020	79	examination	examination	NOUN
ftr-1851	3020	80	division	division	NOUN
ftr-1851	3020	81	or	or	CCONJ
ftr-1851	3020	82	the	the	DET
ftr-1851	3020	83	collection	collection	NOUN
ftr-1851	3020	84	division	division	NOUN
ftr-1851	3020	85	of	of	ADP
ftr-1851	3020	86	the	the	DET
ftr-1851	3020	87	irs	irs	PROPN
ftr-1851	3020	88	and	and	CCONJ
ftr-1851	3020	89	to	to	PART
ftr-1851	3020	90	discuss	discuss	VERB
ftr-1851	3020	91	the	the	DET
ftr-1851	3020	92	facts	fact	NOUN
ftr-1851	3020	93	and	and	CCONJ
ftr-1851	3020	94	the	the	DET
ftr-1851	3020	95	law	law	NOUN
ftr-1851	3020	96	relating	relate	VERB
ftr-1851	3020	97	to	to	ADP
ftr-1851	3020	98	such	such	ADJ
ftr-1851	3020	99	actions	action	NOUN
ftr-1851	3020	100	for	for	ADP
ftr-1851	3020	101	the	the	DET
ftr-1851	3020	102	purpose	purpose	NOUN
ftr-1851	3020	103	of	of	ADP
ftr-1851	3020	104	settling	settle	VERB
ftr-1851	3020	105	or	or	CCONJ
ftr-1851	3020	106	resolving	resolve	VERB
ftr-1851	3020	107	those	those	DET
ftr-1851	3020	108	matters	matter	NOUN
ftr-1851	3020	109	without	without	ADP
ftr-1851	3020	110	resort	resort	NOUN
ftr-1851	3020	111	to	to	ADP
ftr-1851	3020	112	litigation	litigation	NOUN
ftr-1851	3020	113	.	.	PUNCT
ftr-1851	3020	114	"	"	PUNCT
ftr-1851	3021	1	*	*	PUNCT
ftr-1851	3021	2	judge	judge	PROPN
ftr-1851	3021	3	swift	swift	PROPN
ftr-1851	3021	4	dissented	dissent	VERB
ftr-1851	3021	5	on	on	ADP
ftr-1851	3021	6	the	the	DET
ftr-1851	3021	7	grounds	ground	NOUN
ftr-1851	3021	8	that	that	SCONJ
ftr-1851	3021	9	the	the	DET
ftr-1851	3021	10	taxpayer	taxpayer	NOUN
ftr-1851	3021	11	had	have	AUX
ftr-1851	3021	12	raised	raise	VERB
ftr-1851	3021	13	only	only	ADV
ftr-1851	3021	14	frivolous	frivolous	ADJ
ftr-1851	3021	15	argument	argument	NOUN
ftr-1851	3021	16	and	and	CCONJ
ftr-1851	3021	17	should	should	AUX
ftr-1851	3021	18	not	not	PART
ftr-1851	3021	19	be	be	AUX
ftr-1851	3021	20	permitted	permit	VERB
ftr-1851	3021	21	to	to	PART
ftr-1851	3021	22	complain	complain	VERB
ftr-1851	3021	23	about	about	ADP
ftr-1851	3021	24	procedural	procedural	ADJ
ftr-1851	3021	25	questions	question	NOUN
ftr-1851	3021	26	to	to	PART
ftr-1851	3021	27	further	far	ADV
ftr-1851	3021	28	delay	delay	VERB
ftr-1851	3021	29	the	the	DET
ftr-1851	3021	30	proceedings	proceeding	NOUN
ftr-1851	3021	31	.	.	PUNCT
ftr-1851	3022	1	7	7	X
ftr-1851	3022	2	.	.	X
ftr-1851	3022	3	sometimes	sometimes	ADV
ftr-1851	3022	4	it	it	PRON
ftr-1851	3022	5	's	be	AUX
ftr-1851	3022	6	a	a	DET
ftr-1851	3022	7	return	return	NOUN
ftr-1851	3022	8	,	,	PUNCT
ftr-1851	3022	9	sometimes	sometimes	ADV
ftr-1851	3022	10	it	it	PRON
ftr-1851	3022	11	is	be	AUX
ftr-1851	3022	12	n't	not	PART
ftr-1851	3022	13	.	.	PUNCT
ftr-1851	3023	1	swanson	swanson	PROPN
ftr-1851	3023	2	v.	v.	PROPN
ftr-1851	3023	3	commissioner	commissioner	PROPN
ftr-1851	3023	4	,	,	PUNCT
ftr-1851	3023	5	121	121	NUM
ftr-1851	3023	6	t.c	t.c	PROPN
ftr-1851	3023	7	.	.	PROPN
ftr-1851	3023	8	111	111	NUM
ftr-1851	3023	9	(	(	PUNCT
ftr-1851	3023	10	8/28/03	8/28/03	NUM
ftr-1851	3023	11	)	)	PUNCT
ftr-1851	3023	12	.	.	PUNCT
ftr-1851	3024	1	a	a	DET
ftr-1851	3024	2	substitute	substitute	NOUN
ftr-1851	3024	3	for	for	ADP
ftr-1851	3024	4	a	a	DET
ftr-1851	3024	5	return	return	NOUN
ftr-1851	3024	6	prepared	prepare	VERB
ftr-1851	3024	7	by	by	ADP
ftr-1851	3024	8	the	the	DET
ftr-1851	3024	9	irs	irs	PROPN
ftr-1851	3024	10	pursuant	pursuant	ADV
ftr-1851	3024	11	to	to	ADP
ftr-1851	3024	12	§	§	PROPN
ftr-1851	3024	13	6020	6020	NUM
ftr-1851	3024	14	is	be	AUX
ftr-1851	3024	15	not	not	PART
ftr-1851	3024	16	a	a	DET
ftr-1851	3024	17	return	return	NOUN
ftr-1851	3024	18	for	for	ADP
ftr-1851	3024	19	purposes	purpose	NOUN
ftr-1851	3024	20	of	of	ADP
ftr-1851	3024	21	§	§	PROPN
ftr-1851	3024	22	523(a)(1)(b	523(a)(1)(b	PROPN
ftr-1851	3024	23	)	)	PUNCT
ftr-1851	3024	24	of	of	ADP
ftr-1851	3024	25	the	the	DET
ftr-1851	3024	26	bankruptcy	bankruptcy	NOUN
ftr-1851	3024	27	act	act	PROPN
ftr-1851	3024	28	.	.	PUNCT
ftr-1851	3025	1	because	because	SCONJ
ftr-1851	3025	2	the	the	DET
ftr-1851	3025	3	taxpayer	taxpayer	NOUN
ftr-1851	3025	4	had	have	AUX
ftr-1851	3025	5	not	not	PART
ftr-1851	3025	6	filed	file	VERB
ftr-1851	3025	7	any	any	DET
ftr-1851	3025	8	returns	return	NOUN
ftr-1851	3025	9	for	for	ADP
ftr-1851	3025	10	the	the	DET
ftr-1851	3025	11	year	year	NOUN
ftr-1851	3025	12	in	in	ADP
ftr-1851	3025	13	issue	issue	NOUN
ftr-1851	3025	14	,	,	PUNCT
ftr-1851	3025	15	he	he	PRON
ftr-1851	3025	16	was	be	AUX
ftr-1851	3025	17	not	not	PART
ftr-1851	3025	18	discharged	discharge	VERB
ftr-1851	3025	19	from	from	ADP
ftr-1851	3025	20	his	his	PRON
ftr-1851	3025	21	income	income	NOUN
ftr-1851	3025	22	tax	tax	NOUN
ftr-1851	3025	23	liabilities	liability	NOUN
ftr-1851	3025	24	by	by	ADP
ftr-1851	3025	25	the	the	DET
ftr-1851	3025	26	discharge	discharge	NOUN
ftr-1851	3025	27	in	in	ADP
ftr-1851	3025	28	bankruptcy	bankruptcy	NOUN
ftr-1851	3025	29	.	.	PUNCT
ftr-1851	3026	1	8	8	NUM
ftr-1851	3026	2	.	.	PUNCT
ftr-1851	3026	3	procedures	procedure	NOUN
ftr-1851	3026	4	for	for	ADP
ftr-1851	3026	5	submitting	submit	VERB
ftr-1851	3026	6	an	an	DET
ftr-1851	3026	7	offer	offer	NOUN
ftr-1851	3026	8	in	in	ADP
ftr-1851	3026	9	compromise	compromise	NOUN
ftr-1851	3026	10	.	.	PUNCT
ftr-1851	3027	1	rev	rev	PROPN
ftr-1851	3027	2	.	.	PROPN
ftr-1851	3027	3	proc	proc	PROPN
ftr-1851	3027	4	.	.	PUNCT
ftr-1851	3028	1	2003	2003	NUM
ftr-1851	3028	2	-	-	SYM
ftr-1851	3028	3	71	71	NUM
ftr-1851	3028	4	,	,	PUNCT
ftr-1851	3028	5	2003	2003	NUM
ftr-1851	3028	6	-	-	SYM
ftr-1851	3028	7	36	36	NUM
ftr-1851	3028	8	i.r.b	i.r.b	NOUN
ftr-1851	3028	9	.	.	PUNCT
ftr-1851	3029	1	517	517	NUM
ftr-1851	3029	2	(	(	PUNCT
ftr-1851	3029	3	9/8/03	9/8/03	NUM
ftr-1851	3029	4	)	)	PUNCT
ftr-1851	3029	5	.	.	PUNCT
ftr-1851	3030	1	this	this	DET
ftr-1851	3030	2	revenue	revenue	NOUN
ftr-1851	3030	3	procedure	procedure	NOUN
ftr-1851	3030	4	explains	explain	VERB
ftr-1851	3030	5	the	the	DET
ftr-1851	3030	6	procedures	procedure	NOUN
ftr-1851	3030	7	for	for	ADP
ftr-1851	3030	8	submitting	submit	VERB
ftr-1851	3030	9	an	an	DET
ftr-1851	3030	10	offer	offer	NOUN
ftr-1851	3030	11	in	in	ADP
ftr-1851	3030	12	compromise	compromise	NOUN
ftr-1851	3030	13	,	,	PUNCT
ftr-1851	3030	14	and	and	CCONJ
ftr-1851	3030	15	the	the	DET
ftr-1851	3030	16	procedures	procedure	NOUN
ftr-1851	3030	17	followed	follow	VERB
ftr-1851	3030	18	by	by	ADP
ftr-1851	3030	19	the	the	DET
ftr-1851	3030	20	irs	irs	PROPN
ftr-1851	3030	21	in	in	ADP
ftr-1851	3030	22	processing	process	VERB
ftr-1851	3030	23	the	the	DET
ftr-1851	3030	24	offer	offer	NOUN
ftr-1851	3030	25	.	.	PUNCT
ftr-1851	3031	1	it	it	PRON
ftr-1851	3031	2	is	be	AUX
ftr-1851	3031	3	effective	effective	ADJ
ftr-1851	3031	4	as	as	ADP
ftr-1851	3031	5	of	of	ADP
ftr-1851	3031	6	8/21/03	8/21/03	NUM
ftr-1851	3031	7	,	,	PUNCT
ftr-1851	3031	8	except	except	SCONJ
ftr-1851	3031	9	the	the	DET
ftr-1851	3031	10	fee	fee	NOUN
ftr-1851	3031	11	provisions	provision	NOUN
ftr-1851	3031	12	,	,	PUNCT
ftr-1851	3031	13	which	which	PRON
ftr-1851	3031	14	are	be	AUX
ftr-1851	3031	15	effective	effective	ADJ
ftr-1851	3031	16	11/1/03	11/1/03	NUM
ftr-1851	3031	17	.	.	PUNCT
ftr-1851	3032	1	9	9	X
ftr-1851	3032	2	.	.	X
ftr-1851	3032	3	rev	rev	PROPN
ftr-1851	3032	4	.	.	PROPN
ftr-1851	3032	5	rul	rul	PROPN
ftr-1851	3032	6	.	.	PUNCT
ftr-1851	3032	7	2003	2003	NUM
ftr-1851	3032	8	-	-	SYM
ftr-1851	3032	9	108,2003	108,2003	NUM
ftr-1851	3032	10	-	-	PUNCT
ftr-1851	3032	11	44	44	NUM
ftr-1851	3032	12	i.r.b	i.r.b	NOUN
ftr-1851	3032	13	.	.	PUNCT
ftr-1851	3033	1	963	963	NUM
ftr-1851	3033	2	(	(	PUNCT
ftr-1851	3033	3	11/3/03	11/3/03	NUM
ftr-1851	3033	4	)	)	PUNCT
ftr-1851	3033	5	.	.	PUNCT
ftr-1851	3034	1	for	for	ADP
ftr-1851	3034	2	purposes	purpose	NOUN
ftr-1851	3034	3	of	of	ADP
ftr-1851	3034	4	§	§	PROPN
ftr-1851	3034	5	6323(a	6323(a	NUM
ftr-1851	3034	6	)	)	PUNCT
ftr-1851	3034	7	,	,	PUNCT
ftr-1851	3034	8	a	a	DET
ftr-1851	3034	9	purchaser	purchaser	NOUN
ftr-1851	3034	10	,	,	PUNCT
ftr-1851	3034	11	holder	holder	NOUN
ftr-1851	3034	12	of	of	ADP
ftr-1851	3034	13	a	a	DET
ftr-1851	3034	14	security	security	NOUN
ftr-1851	3034	15	interest	interest	NOUN
ftr-1851	3034	16	,	,	PUNCT
ftr-1851	3034	17	mechanic	mechanic	NOUN
ftr-1851	3034	18	's	's	PART
ftr-1851	3034	19	lienor	lienor	NOUN
ftr-1851	3034	20	or	or	CCONJ
ftr-1851	3034	21	judgment	judgment	NOUN
ftr-1851	3034	22	lien	lien	NOUN
ftr-1851	3034	23	creditor	creditor	NOUN
ftr-1851	3034	24	is	be	AUX
ftr-1851	3034	25	protected	protect	VERB
ftr-1851	3034	26	against	against	ADP
ftr-1851	3034	27	a	a	DET
ftr-1851	3034	28	statutory	statutory	ADJ
ftr-1851	3034	29	tax	tax	NOUN
ftr-1851	3034	30	lien	lien	NOUN
ftr-1851	3034	31	for	for	ADP
ftr-1851	3034	32	which	which	PRON
ftr-1851	3034	33	a	a	DET
ftr-1851	3034	34	notice	notice	NOUN
ftr-1851	3034	35	of	of	ADP
ftr-1851	3034	36	federal	federal	ADJ
ftr-1851	3034	37	tax	tax	NOUN
ftr-1851	3034	38	lien	lien	NOUN
ftr-1851	3034	39	has	have	AUX
ftr-1851	3034	40	not	not	PART
ftr-1851	3034	41	been	be	AUX
ftr-1851	3034	42	filed	file	VERB
ftr-1851	3034	43	notwithstanding	notwithstanding	ADP
ftr-1851	3034	44	actual	actual	ADJ
ftr-1851	3034	45	knowledge	knowledge	NOUN
ftr-1851	3034	46	of	of	ADP
ftr-1851	3034	47	the	the	DET
ftr-1851	3034	48	statutory	statutory	ADJ
ftr-1851	3034	49	tax	tax	NOUN
ftr-1851	3034	50	lien	lien	NOUN
ftr-1851	3034	51	.	.	PUNCT
ftr-1851	3035	1	10	10	NUM
ftr-1851	3035	2	.	.	PUNCT
ftr-1851	3035	3	montgomery	montgomery	PROPN
ftr-1851	3035	4	v.	v.	PROPN
ftr-1851	3035	5	commissioner	commissioner	PROPN
ftr-1851	3035	6	,	,	PUNCT
ftr-1851	3035	7	122	122	NUM
ftr-1851	3035	8	t.c	t.c	PROPN
ftr-1851	3035	9	.	.	PUNCT
ftr-1851	3036	1	no	no	INTJ
ftr-1851	3036	2	.	.	NOUN
ftr-1851	3036	3	1	1	NUM
ftr-1851	3036	4	(	(	PUNCT
ftr-1851	3036	5	1/22/04	1/22/04	NUM
ftr-1851	3036	6	)	)	PUNCT
ftr-1851	3036	7	.	.	PUNCT
ftr-1851	3037	1	because	because	SCONJ
ftr-1851	3037	2	no	no	DET
ftr-1851	3037	3	deficiency	deficiency	NOUN
ftr-1851	3037	4	notice	notice	NOUN
ftr-1851	3037	5	is	be	AUX
ftr-1851	3037	6	issued	issue	VERB
ftr-1851	3037	7	when	when	SCONJ
ftr-1851	3037	8	the	the	DET
ftr-1851	3037	9	irs	irs	PROPN
ftr-1851	3037	10	attempts	attempt	VERB
ftr-1851	3037	11	to	to	PART
ftr-1851	3037	12	collect	collect	VERB
ftr-1851	3037	13	unpaid	unpaid	ADJ
ftr-1851	3037	14	taxes	taxis	NOUN
ftr-1851	3037	15	shown	show	VERB
ftr-1851	3037	16	as	as	ADP
ftr-1851	3037	17	due	due	ADJ
ftr-1851	3037	18	on	on	ADP
ftr-1851	3037	19	the	the	DET
ftr-1851	3037	20	return	return	NOUN
ftr-1851	3037	21	filed	file	VERB
ftr-1851	3037	22	by	by	ADP
ftr-1851	3037	23	the	the	DET
ftr-1851	3037	24	taxpayer	taxpayer	NOUN
ftr-1851	3037	25	,	,	PUNCT
ftr-1851	3037	26	at	at	ADP
ftr-1851	3037	27	a	a	DET
ftr-1851	3037	28	§	§	PROPN
ftr-1851	3037	29	6330	6330	NUM
ftr-1851	3037	30	collection	collection	NOUN
ftr-1851	3037	31	due	due	ADJ
ftr-1851	3037	32	process	process	NOUN
ftr-1851	3037	33	hearing	hear	VERB
ftr-1851	3037	34	the	the	DET
ftr-1851	3037	35	taxpayer	taxpayer	NOUN
ftr-1851	3037	36	may	may	AUX
ftr-1851	3037	37	challenge	challenge	VERB
ftr-1851	3037	38	the	the	DET
ftr-1851	3037	39	existence	existence	NOUN
ftr-1851	3037	40	or	or	CCONJ
ftr-1851	3037	41	amount	amount	NOUN
ftr-1851	3037	42	of	of	ADP
ftr-1851	3037	43	the	the	DET
ftr-1851	3037	44	tax	tax	NOUN
ftr-1851	3037	45	liability	liability	NOUN
ftr-1851	3037	46	reported	report	VERB
ftr-1851	3037	47	on	on	ADP
ftr-1851	3037	48	the	the	DET
ftr-1851	3037	49	original	original	ADJ
ftr-1851	3037	50	tax	tax	NOUN
ftr-1851	3037	51	return	return	NOUN
ftr-1851	3037	52	.	.	PUNCT
ftr-1851	3038	1	the	the	DET
ftr-1851	3038	2	taxpayer	taxpayer	NOUN
ftr-1851	3038	3	's	's	PART
ftr-1851	3038	4	did	do	AUX
ftr-1851	3038	5	not	not	PART
ftr-1851	3038	6	have	have	VERB
ftr-1851	3038	7	any	any	DET
ftr-1851	3038	8	other	other	ADJ
ftr-1851	3038	9	opportunity	opportunity	NOUN
ftr-1851	3038	10	to	to	PART
ftr-1851	3038	11	"	"	PUNCT
ftr-1851	3038	12	contest	contest	VERB
ftr-1851	3038	13	"	"	PUNCT
ftr-1851	3038	14	the	the	DET
ftr-1851	3038	15	liability	liability	NOUN
ftr-1851	3038	16	.	.	PUNCT
ftr-1851	3039	1	g.	g.	PROPN
ftr-1851	3039	2	innocent	innocent	ADJ
ftr-1851	3039	3	spouse	spouse	PROPN
ftr-1851	3039	4	1	1	NUM
ftr-1851	3039	5	.	.	PUNCT
ftr-1851	3040	1	a	a	DET
ftr-1851	3040	2	limitation	limitation	NOUN
ftr-1851	3040	3	on	on	ADP
ftr-1851	3040	4	claiming	claim	VERB
ftr-1851	3040	5	the	the	DET
ftr-1851	3040	6	assessment	assessment	NOUN
ftr-1851	3040	7	is	be	AUX
ftr-1851	3040	8	barred	bar	VERB
ftr-1851	3040	9	by	by	ADP
ftr-1851	3040	10	the	the	DET
ftr-1851	3040	11	statute	statute	NOUN
ftr-1851	3040	12	of	of	ADP
ftr-1851	3040	13	limitations	limitation	NOUN
ftr-1851	3040	14	.	.	PUNCT
ftr-1851	3041	1	block	block	NOUN
ftr-1851	3041	2	v.	v.	ADP
ftr-1851	3041	3	commissioner	commissioner	NOUN
ftr-1851	3041	4	,	,	PUNCT
ftr-1851	3041	5	120	120	NUM
ftr-1851	3041	6	t.c	t.c	PROPN
ftr-1851	3041	7	.	.	PROPN
ftr-1851	3041	8	62	62	NUM
ftr-1851	3041	9	(	(	PUNCT
ftr-1851	3041	10	1/23/03	1/23/03	NUM
ftr-1851	3041	11	)	)	PUNCT
ftr-1851	3041	12	.	.	PUNCT
ftr-1851	3042	1	judge	judge	PROPN
ftr-1851	3042	2	ruwe	ruwe	PROPN
ftr-1851	3042	3	held	hold	VERB
ftr-1851	3042	4	that	that	SCONJ
ftr-1851	3042	5	he	he	PRON
ftr-1851	3042	6	tax	tax	NOUN
ftr-1851	3042	7	court	court	NOUN
ftr-1851	3042	8	's	's	PART
ftr-1851	3042	9	jurisdiction	jurisdiction	NOUN
ftr-1851	3042	10	under	under	ADP
ftr-1851	3042	11	§	§	PROPN
ftr-1851	3042	12	6015(e	6015(e	NOUN
ftr-1851	3042	13	)	)	PUNCT
ftr-1851	3042	14	to	to	PART
ftr-1851	3042	15	review	review	VERB
ftr-1851	3042	16	the	the	DET
ftr-1851	3042	17	commissioner	commissioner	NOUN
ftr-1851	3042	18	's	's	PART
ftr-1851	3042	19	denial	denial	NOUN
ftr-1851	3042	20	of	of	ADP
ftr-1851	3042	21	innocent	innocent	ADJ
ftr-1851	3042	22	spouse	spouse	NOUN
ftr-1851	3042	23	relief	relief	NOUN
ftr-1851	3042	24	pursuant	pursuant	ADJ
ftr-1851	3042	25	to	to	ADP
ftr-1851	3042	26	a	a	DET
ftr-1851	3042	27	stand	stand	NOUN
ftr-1851	3042	28	alone	alone	ADJ
ftr-1851	3042	29	petition	petition	NOUN
ftr-1851	3042	30	does	do	AUX
ftr-1851	3042	31	not	not	PART
ftr-1851	3042	32	permit	permit	VERB
ftr-1851	3042	33	the	the	DET
ftr-1851	3042	34	taxpayer	taxpayer	NOUN
ftr-1851	3042	35	seeking	seek	VERB
ftr-1851	3042	36	innocent	innocent	ADJ
ftr-1851	3042	37	spouse	spouse	NOUN
ftr-1851	3042	38	relief	relief	NOUN
ftr-1851	3042	39	to	to	PART
ftr-1851	3042	40	raise	raise	VERB
ftr-1851	3042	41	other	other	ADJ
ftr-1851	3042	42	substantive	substantive	ADJ
ftr-1851	3042	43	or	or	CCONJ
ftr-1851	3042	44	procedural	procedural	ADJ
ftr-1851	3042	45	claims	claim	NOUN
ftr-1851	3042	46	(	(	PUNCT
ftr-1851	3042	47	e.g.	e.g.	ADV
ftr-1851	3042	48	,	,	PUNCT
ftr-1851	3042	49	the	the	DET
ftr-1851	3042	50	statute	statute	NOUN
ftr-1851	3042	51	of	of	ADP
ftr-1851	3042	52	limitations	limitation	NOUN
ftr-1851	3042	53	on	on	ADP
ftr-1851	3042	54	assessments	assessment	NOUN
ftr-1851	3042	55	)	)	PUNCT
ftr-1851	3042	56	.	.	PUNCT
ftr-1851	3043	1	[	[	X
ftr-1851	3043	2	vol6	vol6	NOUN
ftr-1851	3043	3	:	:	PUNCT
ftr-1851	3043	4	si	si	PROPN
ftr-1851	3043	5	recent	recent	ADJ
ftr-1851	3043	6	developments	development	NOUN
ftr-1851	3043	7	in	in	ADP
ftr-1851	3043	8	federal	federal	ADJ
ftr-1851	3043	9	income	income	NOUN
ftr-1851	3043	10	taxation	taxation	NOUN
ftr-1851	3043	11	2	2	NUM
ftr-1851	3043	12	.	.	PUNCT
ftr-1851	3043	13	appeal	appeal	NOUN
ftr-1851	3043	14	rights	right	NOUN
ftr-1851	3043	15	for	for	ADP
ftr-1851	3043	16	taxpayers	taxpayer	NOUN
ftr-1851	3043	17	seeking	seek	VERB
ftr-1851	3043	18	relief	relief	NOUN
ftr-1851	3043	19	under	under	ADP
ftr-1851	3043	20	§	§	PROPN
ftr-1851	3043	21	66	66	NUM
ftr-1851	3043	22	.	.	PUNCT
ftr-1851	3043	23	rev	rev	PROPN
ftr-1851	3043	24	.	.	PROPN
ftr-1851	3043	25	proc	proc	PROPN
ftr-1851	3043	26	.	.	PUNCT
ftr-1851	3044	1	2003	2003	NUM
ftr-1851	3044	2	-	-	SYM
ftr-1851	3044	3	19	19	NUM
ftr-1851	3044	4	,	,	PUNCT
ftr-1851	3044	5	2003	2003	NUM
ftr-1851	3044	6	-	-	SYM
ftr-1851	3044	7	5	5	NUM
ftr-1851	3044	8	i.r.b	i.r.b	NOUN
ftr-1851	3044	9	.	.	PUNCT
ftr-1851	3045	1	371	371	NUM
ftr-1851	3045	2	(	(	PUNCT
ftr-1851	3045	3	2/3/03	2/3/03	NUM
ftr-1851	3045	4	)	)	PUNCT
ftr-1851	3045	5	.	.	PUNCT
ftr-1851	3046	1	this	this	DET
ftr-1851	3046	2	revenue	revenue	NOUN
ftr-1851	3046	3	procedure	procedure	NOUN
ftr-1851	3046	4	provides	provide	VERB
ftr-1851	3046	5	guidance	guidance	NOUN
ftr-1851	3046	6	regarding	regard	VERB
ftr-1851	3046	7	administrative	administrative	ADJ
ftr-1851	3046	8	appeal	appeal	NOUN
ftr-1851	3046	9	rights	right	NOUN
ftr-1851	3046	10	of	of	ADP
ftr-1851	3046	11	a	a	DET
ftr-1851	3046	12	taxpayer	taxpayer	NOUN
ftr-1851	3046	13	seeking	seek	VERB
ftr-1851	3046	14	relief	relief	NOUN
ftr-1851	3046	15	from	from	ADP
ftr-1851	3046	16	tax	tax	NOUN
ftr-1851	3046	17	liability	liability	NOUN
ftr-1851	3046	18	under	under	ADP
ftr-1851	3046	19	§	§	PROPN
ftr-1851	3046	20	66(c	66(c	NUM
ftr-1851	3046	21	)	)	PUNCT
ftr-1851	3046	22	.	.	PUNCT
ftr-1851	3047	1	[	[	X
ftr-1851	3047	2	section	section	NOUN
ftr-1851	3047	3	66(c	66(c	NUM
ftr-1851	3047	4	)	)	PUNCT
ftr-1851	3047	5	provides	provide	VERB
ftr-1851	3047	6	relief	relief	NOUN
ftr-1851	3047	7	for	for	ADP
ftr-1851	3047	8	a	a	DET
ftr-1851	3047	9	spouse	spouse	NOUN
ftr-1851	3047	10	who	who	PRON
ftr-1851	3047	11	does	do	AUX
ftr-1851	3047	12	not	not	PART
ftr-1851	3047	13	file	file	VERB
ftr-1851	3047	14	a	a	DET
ftr-1851	3047	15	joint	joint	ADJ
ftr-1851	3047	16	return	return	NOUN
ftr-1851	3047	17	,	,	PUNCT
ftr-1851	3047	18	and	and	CCONJ
ftr-1851	3047	19	does	do	AUX
ftr-1851	3047	20	not	not	PART
ftr-1851	3047	21	know	know	VERB
ftr-1851	3047	22	of	of	ADP
ftr-1851	3047	23	or	or	CCONJ
ftr-1851	3047	24	include	include	VERB
ftr-1851	3047	25	in	in	ADP
ftr-1851	3047	26	income	income	NOUN
ftr-1851	3047	27	certain	certain	ADJ
ftr-1851	3047	28	items	item	NOUN
ftr-1851	3047	29	of	of	ADP
ftr-1851	3047	30	community	community	NOUN
ftr-1851	3047	31	income	income	NOUN
ftr-1851	3047	32	attributable	attributable	ADJ
ftr-1851	3047	33	to	to	ADP
ftr-1851	3047	34	the	the	DET
ftr-1851	3047	35	other	other	ADJ
ftr-1851	3047	36	spouse	spouse	NOUN
ftr-1851	3047	37	,	,	PUNCT
ftr-1851	3047	38	if	if	SCONJ
ftr-1851	3047	39	it	it	PRON
ftr-1851	3047	40	would	would	AUX
ftr-1851	3047	41	be	be	AUX
ftr-1851	3047	42	"	"	PUNCT
ftr-1851	3047	43	inequitable	inequitable	ADJ
ftr-1851	3047	44	"	"	PUNCT
ftr-1851	3047	45	to	to	PART
ftr-1851	3047	46	include	include	VERB
ftr-1851	3047	47	the	the	DET
ftr-1851	3047	48	items	item	NOUN
ftr-1851	3047	49	in	in	ADP
ftr-1851	3047	50	the	the	DET
ftr-1851	3047	51	innocent	innocent	ADJ
ftr-1851	3047	52	spouse	spouse	NOUN
ftr-1851	3047	53	's	's	PART
ftr-1851	3047	54	gross	gross	ADJ
ftr-1851	3047	55	income	income	NOUN
ftr-1851	3047	56	.	.	PUNCT
ftr-1851	3047	57	]	]	PUNCT
ftr-1851	3048	1	3	3	X
ftr-1851	3048	2	.	.	X
ftr-1851	3048	3	sorry	sorry	INTJ
ftr-1851	3048	4	kathryn	kathryn	PROPN
ftr-1851	3048	5	,	,	PUNCT
ftr-1851	3048	6	the	the	DET
ftr-1851	3048	7	tax	tax	NOUN
ftr-1851	3048	8	court	court	NOUN
ftr-1851	3048	9	is	be	AUX
ftr-1851	3048	10	indeed	indeed	ADV
ftr-1851	3048	11	a	a	DET
ftr-1851	3048	12	court	court	NOUN
ftr-1851	3048	13	of	of	ADP
ftr-1851	3048	14	limited	limited	ADJ
ftr-1851	3048	15	jurisdiction	jurisdiction	NOUN
ftr-1851	3048	16	.	.	PUNCT
ftr-1851	3049	1	bernal	bernal	PROPN
ftr-1851	3049	2	v.	v.	PROPN
ftr-1851	3049	3	commissioner	commissioner	PROPN
ftr-1851	3049	4	,	,	PUNCT
ftr-1851	3049	5	120	120	NUM
ftr-1851	3049	6	t.c	t.c	PROPN
ftr-1851	3049	7	.	.	PROPN
ftr-1851	3050	1	102	102	NUM
ftr-1851	3050	2	(	(	PUNCT
ftr-1851	3050	3	2/20/03	2/20/03	NUM
ftr-1851	3050	4	)	)	PUNCT
ftr-1851	3050	5	.	.	PUNCT
ftr-1851	3051	1	the	the	DET
ftr-1851	3051	2	taxpayer	taxpayer	NOUN
ftr-1851	3051	3	,	,	PUNCT
ftr-1851	3051	4	a	a	DET
ftr-1851	3051	5	resident	resident	NOUN
ftr-1851	3051	6	of	of	ADP
ftr-1851	3051	7	a	a	DET
ftr-1851	3051	8	community	community	NOUN
ftr-1851	3051	9	property	property	NOUN
ftr-1851	3051	10	state	state	NOUN
ftr-1851	3051	11	,	,	PUNCT
ftr-1851	3051	12	sought	seek	VERB
ftr-1851	3051	13	relief	relief	NOUN
ftr-1851	3051	14	under	under	ADP
ftr-1851	3051	15	§	§	PROPN
ftr-1851	3051	16	66(c	66(c	NUM
ftr-1851	3051	17	)	)	PUNCT
ftr-1851	3051	18	from	from	ADP
ftr-1851	3051	19	tax	tax	NOUN
ftr-1851	3051	20	liability	liability	NOUN
ftr-1851	3051	21	for	for	ADP
ftr-1851	3051	22	community	community	NOUN
ftr-1851	3051	23	income	income	NOUN
ftr-1851	3051	24	earned	earn	VERB
ftr-1851	3051	25	by	by	ADP
ftr-1851	3051	26	her	her	PRON
ftr-1851	3051	27	spouse	spouse	NOUN
ftr-1851	3051	28	,	,	PUNCT
ftr-1851	3051	29	from	from	ADP
ftr-1851	3051	30	whom	whom	PRON
ftr-1851	3051	31	she	she	PRON
ftr-1851	3051	32	lived	live	VERB
ftr-1851	3051	33	apart	apart	ADV
ftr-1851	3051	34	and	and	CCONJ
ftr-1851	3051	35	was	be	AUX
ftr-1851	3051	36	in	in	ADP
ftr-1851	3051	37	the	the	DET
ftr-1851	3051	38	process	process	NOUN
ftr-1851	3051	39	of	of	ADP
ftr-1851	3051	40	divorcing	divorce	VERB
ftr-1851	3051	41	and	and	CCONJ
ftr-1851	3051	42	with	with	ADP
ftr-1851	3051	43	whom	whom	PRON
ftr-1851	3051	44	she	she	PRON
ftr-1851	3051	45	did	do	AUX
ftr-1851	3051	46	not	not	PART
ftr-1851	3051	47	file	file	VERB
ftr-1851	3051	48	a	a	DET
ftr-1851	3051	49	joint	joint	ADJ
ftr-1851	3051	50	return	return	NOUN
ftr-1851	3051	51	.	.	PUNCT
ftr-1851	3052	1	the	the	DET
ftr-1851	3052	2	commissioner	commissioner	NOUN
ftr-1851	3052	3	denied	deny	VERB
ftr-1851	3052	4	the	the	DET
ftr-1851	3052	5	relief	relief	NOUN
ftr-1851	3052	6	.	.	PUNCT
ftr-1851	3053	1	and	and	CCONJ
ftr-1851	3053	2	the	the	DET
ftr-1851	3053	3	taxpayer	taxpayer	NOUN
ftr-1851	3053	4	filed	file	VERB
ftr-1851	3053	5	a	a	DET
ftr-1851	3053	6	stand	stand	VERB
ftr-1851	3053	7	-	-	PUNCT
ftr-1851	3053	8	alone	alone	ADV
ftr-1851	3053	9	petition	petition	NOUN
ftr-1851	3053	10	for	for	ADP
ftr-1851	3053	11	review	review	NOUN
ftr-1851	3053	12	of	of	ADP
ftr-1851	3053	13	the	the	DET
ftr-1851	3053	14	commissioner	commissioner	NOUN
ftr-1851	3053	15	's	's	PART
ftr-1851	3053	16	decision	decision	NOUN
ftr-1851	3053	17	.	.	PUNCT
ftr-1851	3054	1	the	the	DET
ftr-1851	3054	2	tax	tax	NOUN
ftr-1851	3054	3	court	court	NOUN
ftr-1851	3054	4	dismissed	dismiss	VERB
ftr-1851	3054	5	the	the	DET
ftr-1851	3054	6	petition	petition	NOUN
ftr-1851	3054	7	because	because	SCONJ
ftr-1851	3054	8	§	§	PROPN
ftr-1851	3054	9	66(c	66(c	NUM
ftr-1851	3054	10	)	)	PUNCT
ftr-1851	3054	11	does	do	AUX
ftr-1851	3054	12	not	not	PART
ftr-1851	3054	13	contain	contain	VERB
ftr-1851	3054	14	a	a	DET
ftr-1851	3054	15	provision	provision	NOUN
ftr-1851	3054	16	parallel	parallel	NOUN
ftr-1851	3054	17	to	to	ADP
ftr-1851	3054	18	§	§	PROPN
ftr-1851	3054	19	6015(e	6015(e	NOUN
ftr-1851	3054	20	)	)	PUNCT
ftr-1851	3054	21	providing	provide	VERB
ftr-1851	3054	22	for	for	ADP
ftr-1851	3054	23	review	review	NOUN
ftr-1851	3054	24	by	by	ADP
ftr-1851	3054	25	the	the	DET
ftr-1851	3054	26	tax	tax	NOUN
ftr-1851	3054	27	court	court	NOUN
ftr-1851	3054	28	of	of	ADP
ftr-1851	3054	29	the	the	DET
ftr-1851	3054	30	commissioner	commissioner	NOUN
ftr-1851	3054	31	's	's	PART
ftr-1851	3054	32	decision	decision	NOUN
ftr-1851	3054	33	not	not	PART
ftr-1851	3054	34	to	to	PART
ftr-1851	3054	35	grant	grant	VERB
ftr-1851	3054	36	innocent	innocent	ADJ
ftr-1851	3054	37	spouse	spouse	NOUN
ftr-1851	3054	38	relief	relief	NOUN
ftr-1851	3054	39	:	:	PUNCT
ftr-1851	3054	40	'	'	PUNCT
ftr-1851	3054	41	there	there	PRON
ftr-1851	3054	42	is	be	VERB
ftr-1851	3054	43	nothing	nothing	PRON
ftr-1851	3054	44	in	in	ADP
ftr-1851	3054	45	the	the	DET
ftr-1851	3054	46	statute	statute	NOUN
ftr-1851	3054	47	or	or	CCONJ
ftr-1851	3054	48	legislative	legislative	ADJ
ftr-1851	3054	49	history	history	NOUN
ftr-1851	3054	50	from	from	ADP
ftr-1851	3054	51	which	which	PRON
ftr-1851	3054	52	we	we	PRON
ftr-1851	3054	53	could	could	AUX
ftr-1851	3054	54	conclude	conclude	VERB
ftr-1851	3054	55	that	that	SCONJ
ftr-1851	3054	56	congress	congress	PROPN
ftr-1851	3054	57	intended	intend	VERB
ftr-1851	3054	58	to	to	PART
ftr-1851	3054	59	provide	provide	VERB
ftr-1851	3054	60	independent	independent	ADJ
ftr-1851	3054	61	(	(	PUNCT
ftr-1851	3054	62	"	"	PUNCT
ftr-1851	3054	63	stand	stand	VERB
ftr-1851	3054	64	alone	alone	ADV
ftr-1851	3054	65	"	"	PUNCT
ftr-1851	3054	66	)	)	PUNCT
ftr-1851	3054	67	review	review	NOUN
ftr-1851	3054	68	by	by	ADP
ftr-1851	3054	69	the	the	DET
ftr-1851	3054	70	tax	tax	NOUN
ftr-1851	3054	71	court	court	NOUN
ftr-1851	3054	72	of	of	ADP
ftr-1851	3054	73	the	the	DET
ftr-1851	3054	74	denial	denial	NOUN
ftr-1851	3054	75	of	of	ADP
ftr-1851	3054	76	a	a	DET
ftr-1851	3054	77	claim	claim	NOUN
ftr-1851	3054	78	for	for	ADP
ftr-1851	3054	79	relief	relief	NOUN
ftr-1851	3054	80	under	under	ADP
ftr-1851	3054	81	section	section	NOUN
ftr-1851	3054	82	66	66	NUM
ftr-1851	3054	83	.	.	PUNCT
ftr-1851	3054	84	"	"	PUNCT
ftr-1851	3055	1	4	4	X
ftr-1851	3055	2	.	.	X
ftr-1851	3055	3	innocent	innocent	ADJ
ftr-1851	3055	4	spouse	spouse	NOUN
ftr-1851	3055	5	relief	relief	NOUN
ftr-1851	3055	6	for	for	ADP
ftr-1851	3055	7	the	the	DET
ftr-1851	3055	8	dead	dead	NOUN
ftr-1851	3055	9	.	.	PUNCT
ftr-1851	3056	1	rev	rev	PROPN
ftr-1851	3056	2	.	.	PUNCT
ftr-1851	3057	1	rul	rul	PROPN
ftr-1851	3057	2	.	.	PUNCT
ftr-1851	3058	1	2003	2003	NUM
ftr-1851	3058	2	-	-	SYM
ftr-1851	3058	3	36,2003	36,2003	NUM
ftr-1851	3058	4	-	-	SYM
ftr-1851	3058	5	18	18	NUM
ftr-1851	3058	6	i.r.b	i.r.b	NOUN
ftr-1851	3058	7	.	.	PUNCT
ftr-1851	3059	1	849	849	NUM
ftr-1851	3059	2	(	(	PUNCT
ftr-1851	3059	3	5/5/03	5/5/03	NUM
ftr-1851	3059	4	)	)	PUNCT
ftr-1851	3059	5	.	.	PUNCT
ftr-1851	3060	1	an	an	DET
ftr-1851	3060	2	executor	executor	NOUN
ftr-1851	3060	3	may	may	AUX
ftr-1851	3060	4	pursue	pursue	VERB
ftr-1851	3060	5	an	an	DET
ftr-1851	3060	6	existing	exist	VERB
ftr-1851	3060	7	§	§	ADJ
ftr-1851	3060	8	6015	6015	NUM
ftr-1851	3060	9	request	request	NOUN
ftr-1851	3060	10	for	for	ADP
ftr-1851	3060	11	innocent	innocent	ADJ
ftr-1851	3060	12	spouse	spouse	NOUN
ftr-1851	3060	13	relief	relief	NOUN
ftr-1851	3060	14	made	make	VERB
ftr-1851	3060	15	during	during	ADP
ftr-1851	3060	16	decedent	decedent	NOUN
ftr-1851	3060	17	's	's	PART
ftr-1851	3060	18	lifetime	lifetime	NOUN
ftr-1851	3060	19	,	,	PUNCT
ftr-1851	3060	20	and	and	CCONJ
ftr-1851	3060	21	he	he	PRON
ftr-1851	3060	22	has	have	VERB
ftr-1851	3060	23	authority	authority	NOUN
ftr-1851	3060	24	under	under	ADP
ftr-1851	3060	25	§	§	PROPN
ftr-1851	3060	26	6903	6903	NUM
ftr-1851	3060	27	to	to	PART
ftr-1851	3060	28	file	file	VERB
ftr-1851	3060	29	a	a	DET
ftr-1851	3060	30	request	request	NOUN
ftr-1851	3060	31	for	for	ADP
ftr-1851	3060	32	innocent	innocent	ADJ
ftr-1851	3060	33	spouse	spouse	NOUN
ftr-1851	3060	34	relief	relief	NOUN
ftr-1851	3060	35	under	under	ADP
ftr-1851	3060	36	§	§	PROPN
ftr-1851	3060	37	6015	6015	NUM
ftr-1851	3060	38	"	"	PUNCT
ftr-1851	3060	39	as	as	ADV
ftr-1851	3060	40	long	long	ADV
ftr-1851	3060	41	as	as	SCONJ
ftr-1851	3060	42	the	the	DET
ftr-1851	3060	43	decedent	decedent	NOUN
ftr-1851	3060	44	had	have	AUX
ftr-1851	3060	45	satisfied	satisfy	VERB
ftr-1851	3060	46	any	any	DET
ftr-1851	3060	47	applicable	applicable	ADJ
ftr-1851	3060	48	requirements	requirement	NOUN
ftr-1851	3060	49	while	while	SCONJ
ftr-1851	3060	50	alive	alive	ADJ
ftr-1851	3060	51	.	.	PUNCT
ftr-1851	3060	52	"	"	PUNCT
ftr-1851	3061	1	5	5	NUM
ftr-1851	3061	2	.	.	PUNCT
ftr-1851	3062	1	"	"	PUNCT
ftr-1851	3062	2	[	[	X
ftr-1851	3062	3	s]ince	s]ince	NOUN
ftr-1851	3062	4	refunds	refund	NOUN
ftr-1851	3062	5	are	be	AUX
ftr-1851	3062	6	included	include	VERB
ftr-1851	3062	7	in	in	ADP
ftr-1851	3062	8	the	the	DET
ftr-1851	3062	9	relief	relief	NOUN
ftr-1851	3062	10	provided	provide	VERB
ftr-1851	3062	11	under	under	ADP
ftr-1851	3062	12	section	section	NOUN
ftr-1851	3062	13	6015	6015	NUM
ftr-1851	3062	14	,	,	PUNCT
ftr-1851	3062	15	...	...	PUNCT
ftr-1851	3062	16	a	a	DET
ftr-1851	3062	17	request	request	NOUN
ftr-1851	3062	18	for	for	ADP
ftr-1851	3062	19	relief	relief	NOUN
ftr-1851	3062	20	under	under	ADP
ftr-1851	3062	21	section	section	NOUN
ftr-1851	3062	22	6015	6015	NUM
ftr-1851	3062	23	encompasses	encompass	VERB
ftr-1851	3062	24	a	a	DET
ftr-1851	3062	25	request	request	NOUN
ftr-1851	3062	26	for	for	ADP
ftr-1851	3062	27	a	a	DET
ftr-1851	3062	28	refund	refund	NOUN
ftr-1851	3062	29	of	of	ADP
ftr-1851	3062	30	tax	tax	NOUN
ftr-1851	3062	31	to	to	ADP
ftr-1851	3062	32	the	the	DET
ftr-1851	3062	33	extent	extent	NOUN
ftr-1851	3062	34	permitted	permit	VERB
ftr-1851	3062	35	under	under	ADP
ftr-1851	3062	36	section	section	NOUN
ftr-1851	3062	37	6015	6015	NUM
ftr-1851	3062	38	.	.	PUNCT
ftr-1851	3062	39	"	"	PUNCT
ftr-1851	3063	1	washington	washington	PROPN
ftr-1851	3063	2	v.	v.	PROPN
ftr-1851	3063	3	commissioner	commissioner	PROPN
ftr-1851	3063	4	,	,	PUNCT
ftr-1851	3063	5	120	120	NUM
ftr-1851	3063	6	t.c	t.c	PROPN
ftr-1851	3063	7	.	.	PROPN
ftr-1851	3063	8	137	137	NUM
ftr-1851	3063	9	(	(	PUNCT
ftr-1851	3063	10	4/21/03	4/21/03	NUM
ftr-1851	3063	11	)	)	PUNCT
ftr-1851	3063	12	.	.	PUNCT
ftr-1851	3064	1	the	the	DET
ftr-1851	3064	2	taxpayer	taxpayer	NOUN
ftr-1851	3064	3	and	and	CCONJ
ftr-1851	3064	4	her	she	PRON
ftr-1851	3064	5	then	then	ADV
ftr-1851	3064	6	husband	husband	NOUN
ftr-1851	3064	7	filed	file	VERB
ftr-1851	3064	8	a	a	DET
ftr-1851	3064	9	joint	joint	ADJ
ftr-1851	3064	10	return	return	NOUN
ftr-1851	3064	11	for	for	ADP
ftr-1851	3064	12	1989	1989	NUM
ftr-1851	3064	13	,	,	PUNCT
ftr-1851	3064	14	reflecting	reflect	VERB
ftr-1851	3064	15	her	her	PRON
ftr-1851	3064	16	salary	salary	NOUN
ftr-1851	3064	17	income	income	NOUN
ftr-1851	3064	18	and	and	CCONJ
ftr-1851	3064	19	his	his	PRON
ftr-1851	3064	20	self	self	NOUN
ftr-1851	3064	21	-	-	PUNCT
ftr-1851	3064	22	employment	employment	NOUN
ftr-1851	3064	23	income	income	NOUN
ftr-1851	3064	24	,	,	PUNCT
ftr-1851	3064	25	that	that	PRON
ftr-1851	3064	26	showed	show	VERB
ftr-1851	3064	27	tax	tax	NOUN
ftr-1851	3064	28	owed	owe	VERB
ftr-1851	3064	29	,	,	PUNCT
ftr-1851	3064	30	but	but	CCONJ
ftr-1851	3064	31	did	do	AUX
ftr-1851	3064	32	not	not	PART
ftr-1851	3064	33	pay	pay	VERB
ftr-1851	3064	34	the	the	DET
ftr-1851	3064	35	tax	tax	NOUN
ftr-1851	3064	36	,	,	PUNCT
ftr-1851	3064	37	beyond	beyond	ADP
ftr-1851	3064	38	the	the	DET
ftr-1851	3064	39	wage	wage	NOUN
ftr-1851	3064	40	withholding	withholding	NOUN
ftr-1851	3064	41	on	on	ADP
ftr-1851	3064	42	the	the	DET
ftr-1851	3064	43	taxpayer	taxpayer	NOUN
ftr-1851	3064	44	's	's	PART
ftr-1851	3064	45	salary	salary	NOUN
ftr-1851	3064	46	.	.	PUNCT
ftr-1851	3065	1	the	the	DET
ftr-1851	3065	2	irs	irs	PROPN
ftr-1851	3065	3	garnished	garnish	VERB
ftr-1851	3065	4	the	the	DET
ftr-1851	3065	5	taxpayer	taxpayer	NOUN
ftr-1851	3065	6	's	's	PART
ftr-1851	3065	7	wages	wage	NOUN
ftr-1851	3065	8	and	and	CCONJ
ftr-1851	3065	9	applied	applied	ADJ
ftr-1851	3065	10	overpayments	overpayment	NOUN
ftr-1851	3065	11	of	of	ADP
ftr-1851	3065	12	her	her	PRON
ftr-1851	3065	13	tax	tax	NOUN
ftr-1851	3065	14	from	from	ADP
ftr-1851	3065	15	1992	1992	NUM
ftr-1851	3065	16	and	and	CCONJ
ftr-1851	3065	17	1994	1994	NUM
ftr-1851	3065	18	-	-	SYM
ftr-1851	3065	19	98	98	NUM
ftr-1851	3065	20	to	to	ADP
ftr-1851	3065	21	the	the	DET
ftr-1851	3065	22	unpaid	unpaid	ADJ
ftr-1851	3065	23	1989	1989	NUM
ftr-1851	3065	24	tax	tax	NOUN
ftr-1851	3065	25	liability	liability	NOUN
ftr-1851	3065	26	.	.	PUNCT
ftr-1851	3066	1	the	the	DET
ftr-1851	3066	2	irs	irs	PROPN
ftr-1851	3066	3	denied	deny	VERB
ftr-1851	3066	4	the	the	DET
ftr-1851	3066	5	taxpayer	taxpayer	NOUN
ftr-1851	3066	6	's	's	PART
ftr-1851	3066	7	request	request	NOUN
ftr-1851	3066	8	for	for	ADP
ftr-1851	3066	9	§	§	PROPN
ftr-1851	3066	10	6015	6015	NUM
ftr-1851	3066	11	equitable	equitable	ADJ
ftr-1851	3066	12	relief	relief	NOUN
ftr-1851	3066	13	.	.	PUNCT
ftr-1851	3067	1	judge	judge	PROPN
ftr-1851	3067	2	jacobs	jacobs	PROPN
ftr-1851	3067	3	held	hold	VERB
ftr-1851	3067	4	that	that	SCONJ
ftr-1851	3067	5	the	the	DET
ftr-1851	3067	6	irs	irs	PROPN
ftr-1851	3067	7	had	have	AUX
ftr-1851	3067	8	abused	abuse	VERB
ftr-1851	3067	9	its	its	PRON
ftr-1851	3067	10	discretion	discretion	NOUN
ftr-1851	3067	11	because	because	SCONJ
ftr-1851	3067	12	it	it	PRON
ftr-1851	3067	13	had	have	AUX
ftr-1851	3067	14	not	not	PART
ftr-1851	3067	15	taken	take	VERB
ftr-1851	3067	16	into	into	ADP
ftr-1851	3067	17	account	account	NOUN
ftr-1851	3067	18	the	the	DET
ftr-1851	3067	19	extent	extent	NOUN
ftr-1851	3067	20	of	of	ADP
ftr-1851	3067	21	the	the	DET
ftr-1851	3067	22	economic	economic	ADJ
ftr-1851	3067	23	hardship	hardship	NOUN
ftr-1851	3067	24	that	that	PRON
ftr-1851	3067	25	the	the	DET
ftr-1851	3067	26	taxpayer	taxpayer	NOUN
ftr-1851	3067	27	would	would	AUX
ftr-1851	3067	28	suffer	suffer	VERB
ftr-1851	3067	29	if	if	SCONJ
ftr-1851	3067	30	relief	relief	NOUN
ftr-1851	3067	31	were	be	AUX
ftr-1851	3067	32	not	not	PART
ftr-1851	3067	33	granted	grant	VERB
ftr-1851	3067	34	and	and	CCONJ
ftr-1851	3067	35	the	the	DET
ftr-1851	3067	36	facts	fact	NOUN
ftr-1851	3067	37	established	establish	VERB
ftr-1851	3067	38	that	that	SCONJ
ftr-1851	3067	39	the	the	DET
ftr-1851	3067	40	unpaid	unpaid	ADJ
ftr-1851	3067	41	tax	tax	NOUN
ftr-1851	3067	42	was	be	AUX
ftr-1851	3067	43	attributable	attributable	ADJ
ftr-1851	3067	44	to	to	ADP
ftr-1851	3067	45	the	the	DET
ftr-1851	3067	46	taxpayer	taxpayer	NOUN
ftr-1851	3067	47	's	's	PART
ftr-1851	3067	48	former	former	ADJ
ftr-1851	3067	49	husband	husband	NOUN
ftr-1851	3067	50	's	's	PART
ftr-1851	3067	51	income	income	NOUN
ftr-1851	3067	52	and	and	CCONJ
ftr-1851	3067	53	she	she	PRON
ftr-1851	3067	54	had	have	VERB
ftr-1851	3067	55	no	no	DET
ftr-1851	3067	56	knowledge	knowledge	NOUN
ftr-1851	3067	57	of	of	ADP
ftr-1851	3067	58	reason	reason	NOUN
ftr-1851	3067	59	to	to	PART
ftr-1851	3067	60	believe	believe	VERB
ftr-1851	3067	61	at	at	ADP
ftr-1851	3067	62	the	the	DET
ftr-1851	3067	63	time	time	NOUN
ftr-1851	3067	64	the	the	DET
ftr-1851	3067	65	returns	return	NOUN
ftr-1851	3067	66	was	be	AUX
ftr-1851	3067	67	signed	sign	VERB
ftr-1851	3067	68	that	that	SCONJ
ftr-1851	3067	69	he	he	PRON
ftr-1851	3067	70	would	would	AUX
ftr-1851	3067	71	not	not	PART
ftr-1851	3067	72	pay	pay	VERB
ftr-1851	3067	73	it	it	PRON
ftr-1851	3067	74	.	.	PUNCT
ftr-1851	3068	1	no	no	DET
ftr-1851	3068	2	factors	factor	NOUN
ftr-1851	3068	3	in	in	ADP
ftr-1851	3068	4	rev	rev	PROPN
ftr-1851	3068	5	.	.	PROPN
ftr-1851	3068	6	proc	proc	PROPN
ftr-1851	3068	7	.	.	PUNCT
ftr-1851	3069	1	2000	2000	NUM
ftr-1851	3069	2	-	-	SYM
ftr-1851	3069	3	15	15	NUM
ftr-1851	3069	4	,	,	PUNCT
ftr-1851	3069	5	2000	2000	NUM
ftr-1851	3069	6	-	-	SYM
ftr-1851	3069	7	1	1	NUM
ftr-1851	3069	8	c.b	c.b	PROPN
ftr-1851	3069	9	.	.	PROPN
ftr-1851	3069	10	447	447	NUM
ftr-1851	3069	11	or	or	CCONJ
ftr-1851	3069	12	reg	reg	NOUN
ftr-1851	3069	13	.	.	PUNCT
ftr-1851	3070	1	§	§	PROPN
ftr-1851	3070	2	301.6343	301.6343	NUM
ftr-1851	3070	3	-	-	SYM
ftr-1851	3070	4	1	1	NUM
ftr-1851	3070	5	weighed	weigh	VERB
ftr-1851	3070	6	against	against	ADP
ftr-1851	3070	7	granting	grant	VERB
ftr-1851	3070	8	relief	relief	NOUN
ftr-1851	3070	9	.	.	PUNCT
ftr-1851	3071	1	the	the	DET
ftr-1851	3071	2	court	court	NOUN
ftr-1851	3071	3	also	also	ADV
ftr-1851	3071	4	rejected	reject	VERB
ftr-1851	3071	5	the	the	DET
ftr-1851	3071	6	irs	irs	PROPN
ftr-1851	3071	7	's	's	PART
ftr-1851	3071	8	argument	argument	NOUN
ftr-1851	3071	9	that	that	SCONJ
ftr-1851	3071	10	even	even	ADV
ftr-1851	3071	11	if	if	SCONJ
ftr-1851	3071	12	the	the	DET
ftr-1851	3071	13	taxpayer	taxpayer	NOUN
ftr-1851	3071	14	was	be	AUX
ftr-1851	3071	15	entitled	entitle	VERB
ftr-1851	3071	16	to	to	ADP
ftr-1851	3071	17	relief	relief	NOUN
ftr-1851	3071	18	under	under	ADP
ftr-1851	3071	19	§	§	PROPN
ftr-1851	3071	20	6015(f	6015(f	NUM
ftr-1851	3071	21	)	)	PUNCT
ftr-1851	3071	22	,	,	PUNCT
ftr-1851	3071	23	the	the	DET
ftr-1851	3071	24	provision	provision	NOUN
ftr-1851	3071	25	did	do	AUX
ftr-1851	3071	26	not	not	PART
ftr-1851	3071	27	apply	apply	VERB
ftr-1851	3071	28	to	to	ADP
ftr-1851	3071	29	the	the	DET
ftr-1851	3071	30	portion	portion	NOUN
ftr-1851	3071	31	of	of	ADP
ftr-1851	3071	32	the	the	DET
ftr-1851	3071	33	tax	tax	NOUN
ftr-1851	3071	34	liability	liability	NOUN
ftr-1851	3071	35	that	that	PRON
ftr-1851	3071	36	was	be	AUX
ftr-1851	3071	37	paid	pay	VERB
ftr-1851	3071	38	on	on	ADP
ftr-1851	3071	39	or	or	CCONJ
ftr-1851	3071	40	before	before	ADP
ftr-1851	3071	41	july	july	PROPN
ftr-1851	3071	42	22	22	NUM
ftr-1851	3071	43	,	,	PUNCT
ftr-1851	3071	44	1998	1998	NUM
ftr-1851	3071	45	[	[	X
ftr-1851	3071	46	the	the	DET
ftr-1851	3071	47	date	date	NOUN
ftr-1851	3071	48	of	of	ADP
ftr-1851	3071	49	enactment	enactment	NOUN
ftr-1851	3071	50	of	of	ADP
ftr-1851	3071	51	internal	internal	ADJ
ftr-1851	3071	52	revenue	revenue	NOUN
ftr-1851	3071	53	service	service	NOUN
ftr-1851	3071	54	restructuring	restructuring	NOUN
ftr-1851	3071	55	and	and	CCONJ
ftr-1851	3071	56	reform	reform	NOUN
ftr-1851	3071	57	act	act	NOUN
ftr-1851	3071	58	of	of	ADP
ftr-1851	3071	59	1998	1998	NUM
ftr-1851	3071	60	]	]	PUNCT
ftr-1851	3071	61	,	,	PUNCT
ftr-1851	3071	62	for	for	ADP
ftr-1851	3071	63	which	which	PRON
ftr-1851	3071	64	she	she	PRON
ftr-1851	3071	65	was	be	AUX
ftr-1851	3071	66	seeking	seek	VERB
ftr-1851	3071	67	a	a	DET
ftr-1851	3071	68	refund	refund	NOUN
ftr-1851	3071	69	.	.	PUNCT
ftr-1851	3072	1	section	section	NOUN
ftr-1851	3072	2	6015	6015	NUM
ftr-1851	3072	3	applies	apply	VERB
ftr-1851	3072	4	to	to	ADP
ftr-1851	3072	5	the	the	DET
ftr-1851	3072	6	full	full	ADJ
ftr-1851	3072	7	amount	amount	NOUN
ftr-1851	3072	8	of	of	ADP
ftr-1851	3072	9	any	any	DET
ftr-1851	3072	10	preexisting	preexist	VERB
ftr-1851	3072	11	tax	tax	NOUN
ftr-1851	3072	12	liability	liability	NOUN
ftr-1851	3072	13	for	for	ADP
ftr-1851	3072	14	a	a	DET
ftr-1851	3072	15	particular	particular	ADJ
ftr-1851	3072	16	taxable	taxable	ADJ
ftr-1851	3072	17	year	year	NOUN
ftr-1851	3072	18	,	,	PUNCT
ftr-1851	3072	19	if	if	SCONJ
ftr-1851	3072	20	any	any	PRON
ftr-1851	3072	21	of	of	ADP
ftr-1851	3072	22	that	that	DET
ftr-1851	3072	23	liability	liability	NOUN
ftr-1851	3072	24	remained	remain	VERB
ftr-1851	3072	25	unpaid	unpaid	ADJ
ftr-1851	3072	26	as	as	ADP
ftr-1851	3072	27	of	of	ADP
ftr-1851	3072	28	july	july	PROPN
ftr-1851	3072	29	28	28	NUM
ftr-1851	3072	30	,	,	PUNCT
ftr-1851	3072	31	1998	1998	NUM
ftr-1851	3072	32	,	,	PUNCT
ftr-1851	3072	33	and	and	CCONJ
ftr-1851	3072	34	not	not	PART
ftr-1851	3072	35	just	just	ADV
ftr-1851	3072	36	to	to	ADP
ftr-1851	3072	37	the	the	DET
ftr-1851	3072	38	portion	portion	NOUN
ftr-1851	3072	39	of	of	ADP
ftr-1851	3072	40	tax	tax	NOUN
ftr-1851	3072	41	liability	liability	NOUN
ftr-1851	3072	42	that	that	PRON
ftr-1851	3072	43	remained	remain	VERB
ftr-1851	3072	44	unpaid	unpaid	ADJ
ftr-1851	3073	1	thereafter	thereafter	ADV
ftr-1851	3074	1	[	[	X
ftr-1851	3074	2	following	follow	VERB
ftr-1851	3074	3	flores	flores	PROPN
ftr-1851	3074	4	v.	v.	PROPN
ftr-1851	3074	5	united	united	PROPN
ftr-1851	3074	6	states	states	PROPN
ftr-1851	3074	7	,	,	PUNCT
ftr-1851	3074	8	51	51	NUM
ftr-1851	3074	9	fed	fed	PROPN
ftr-1851	3074	10	.	.	PUNCT
ftr-1851	3075	1	cl	cl	NOUN
ftr-1851	3075	2	.	.	PUNCT
ftr-1851	3076	1	49	49	NUM
ftr-1851	3076	2	(	(	PUNCT
ftr-1851	3076	3	2001	2001	NUM
ftr-1851	3076	4	)	)	PUNCT
ftr-1851	3076	5	]	]	PUNCT
ftr-1851	3076	6	.	.	PUNCT
ftr-1851	3077	1	however	however	ADV
ftr-1851	3077	2	,	,	PUNCT
ftr-1851	3077	3	20041	20041	NUM
ftr-1851	3077	4	florida	florida	PROPN
ftr-1851	3077	5	tax	tax	NOUN
ftr-1851	3077	6	review	review	NOUN
ftr-1851	3077	7	pursuant	pursuant	ADJ
ftr-1851	3077	8	to	to	ADP
ftr-1851	3077	9	§	§	PROPN
ftr-1851	3077	10	6015(g)(1	6015(g)(1	NOUN
ftr-1851	3077	11	)	)	PUNCT
ftr-1851	3077	12	the	the	DET
ftr-1851	3077	13	taxpayer	taxpayer	NOUN
ftr-1851	3077	14	's	's	PART
ftr-1851	3077	15	right	right	NOUN
ftr-1851	3077	16	to	to	ADP
ftr-1851	3077	17	a	a	DET
ftr-1851	3077	18	refund	refund	NOUN
ftr-1851	3077	19	was	be	AUX
ftr-1851	3077	20	limited	limit	VERB
ftr-1851	3077	21	to	to	ADP
ftr-1851	3077	22	amounts	amount	NOUN
ftr-1851	3077	23	for	for	ADP
ftr-1851	3077	24	which	which	PRON
ftr-1851	3077	25	claims	claim	NOUN
ftr-1851	3077	26	were	be	AUX
ftr-1851	3077	27	filed	file	VERB
ftr-1851	3077	28	within	within	ADP
ftr-1851	3077	29	the	the	DET
ftr-1851	3077	30	periods	period	NOUN
ftr-1851	3077	31	in	in	ADP
ftr-1851	3077	32	§	§	PROPN
ftr-1851	3077	33	6511	6511	NUM
ftr-1851	3077	34	in	in	ADP
ftr-1851	3077	35	this	this	DET
ftr-1851	3077	36	case	case	NOUN
ftr-1851	3077	37	amounts	amount	NOUN
ftr-1851	3077	38	paid	pay	VERB
ftr-1851	3077	39	within	within	ADP
ftr-1851	3077	40	two	two	NUM
ftr-1851	3077	41	years	year	NOUN
ftr-1851	3077	42	prior	prior	ADV
ftr-1851	3077	43	to	to	ADP
ftr-1851	3077	44	filing	file	VERB
ftr-1851	3077	45	the	the	DET
ftr-1851	3077	46	refund	refund	NOUN
ftr-1851	3077	47	claim	claim	NOUN
ftr-1851	3077	48	.	.	PUNCT
ftr-1851	3078	1	taxpayer	taxpayer	NOUN
ftr-1851	3078	2	's	's	PART
ftr-1851	3078	3	letters	letter	NOUN
ftr-1851	3078	4	to	to	ADP
ftr-1851	3078	5	a	a	DET
ftr-1851	3078	6	revenue	revenue	NOUN
ftr-1851	3078	7	officer	officer	NOUN
ftr-1851	3078	8	seeking	seek	VERB
ftr-1851	3078	9	to	to	PART
ftr-1851	3078	10	have	have	VERB
ftr-1851	3078	11	her	her	PRON
ftr-1851	3078	12	account	account	NOUN
ftr-1851	3078	13	placed	place	VERB
ftr-1851	3078	14	on	on	ADP
ftr-1851	3078	15	"	"	PUNCT
ftr-1851	3078	16	uncollectible	uncollectible	ADJ
ftr-1851	3078	17	status	status	NOUN
ftr-1851	3078	18	"	"	PUNCT
ftr-1851	3078	19	and	and	CCONJ
ftr-1851	3078	20	requesting	request	VERB
ftr-1851	3078	21	abatement	abatement	NOUN
ftr-1851	3078	22	of	of	ADP
ftr-1851	3078	23	interest	interest	NOUN
ftr-1851	3078	24	and	and	CCONJ
ftr-1851	3078	25	penalties	penalty	NOUN
ftr-1851	3078	26	on	on	ADP
ftr-1851	3078	27	the	the	DET
ftr-1851	3078	28	grounds	ground	NOUN
ftr-1851	3078	29	that	that	SCONJ
ftr-1851	3078	30	her	her	PRON
ftr-1851	3078	31	husband	husband	NOUN
ftr-1851	3078	32	owned	own	VERB
ftr-1851	3078	33	the	the	DET
ftr-1851	3078	34	taxes	taxis	NOUN
ftr-1851	3078	35	constituted	constitute	VERB
ftr-1851	3078	36	a	a	DET
ftr-1851	3078	37	sufficient	sufficient	ADJ
ftr-1851	3078	38	informal	informal	ADJ
ftr-1851	3078	39	refund	refund	NOUN
ftr-1851	3078	40	request	request	NOUN
ftr-1851	3078	41	.	.	PUNCT
ftr-1851	3079	1	6	6	X
ftr-1851	3079	2	.	.	X
ftr-1851	3079	3	the	the	DET
ftr-1851	3079	4	tax	tax	NOUN
ftr-1851	3079	5	court	court	NOUN
ftr-1851	3079	6	is	be	AUX
ftr-1851	3079	7	the	the	DET
ftr-1851	3079	8	chancellor	chancellor	NOUN
ftr-1851	3079	9	under	under	ADP
ftr-1851	3079	10	§	§	PROPN
ftr-1851	3079	11	6015(f	6015(f	NUM
ftr-1851	3079	12	)	)	PUNCT
ftr-1851	3079	13	.	.	PUNCT
ftr-1851	3080	1	wiest	wiest	PROPN
ftr-1851	3081	1	v.	v.	ADP
ftr-1851	3081	2	commissioner	commissioner	PROPN
ftr-1851	3081	3	,	,	PUNCT
ftr-1851	3081	4	t.c	t.c	PROPN
ftr-1851	3081	5	.	.	PROPN
ftr-1851	3081	6	memo	memo	NOUN
ftr-1851	3081	7	.	.	PUNCT
ftr-1851	3082	1	2003	2003	NUM
ftr-1851	3082	2	-	-	SYM
ftr-1851	3082	3	91	91	NUM
ftr-1851	3082	4	(	(	PUNCT
ftr-1851	3082	5	3/27/03	3/27/03	NUM
ftr-1851	3082	6	)	)	PUNCT
ftr-1851	3082	7	.	.	PUNCT
ftr-1851	3083	1	the	the	DET
ftr-1851	3083	2	commissioner	commissioner	NOUN
ftr-1851	3083	3	's	's	PART
ftr-1851	3083	4	denial	denial	NOUN
ftr-1851	3083	5	of	of	ADP
ftr-1851	3083	6	§	§	PROPN
ftr-1851	3083	7	6015(f	6015(f	PRON
ftr-1851	3083	8	)	)	PUNCT
ftr-1851	3083	9	equitable	equitable	ADJ
ftr-1851	3083	10	innocent	innocent	ADJ
ftr-1851	3083	11	spouse	spouse	NOUN
ftr-1851	3083	12	relief	relief	NOUN
ftr-1851	3083	13	was	be	AUX
ftr-1851	3083	14	arbitrary	arbitrary	ADJ
ftr-1851	3083	15	where	where	SCONJ
ftr-1851	3083	16	only	only	ADV
ftr-1851	3083	17	$	$	SYM
ftr-1851	3083	18	900	900	NUM
ftr-1851	3083	19	of	of	ADP
ftr-1851	3083	20	a	a	DET
ftr-1851	3083	21	$	$	SYM
ftr-1851	3083	22	4,162	4,162	NUM
ftr-1851	3083	23	underpayment	underpayment	NOUN
ftr-1851	3083	24	(	(	PUNCT
ftr-1851	3083	25	after	after	ADP
ftr-1851	3083	26	wage	wage	NOUN
ftr-1851	3083	27	withholding	withholding	NOUN
ftr-1851	3083	28	)	)	PUNCT
ftr-1851	3083	29	was	be	AUX
ftr-1851	3083	30	attributable	attributable	ADJ
ftr-1851	3083	31	to	to	ADP
ftr-1851	3083	32	the	the	DET
ftr-1851	3083	33	requesting	request	VERB
ftr-1851	3083	34	spouse	spouse	NOUN
ftr-1851	3083	35	's	's	PART
ftr-1851	3083	36	income	income	NOUN
ftr-1851	3083	37	,	,	PUNCT
ftr-1851	3083	38	and	and	CCONJ
ftr-1851	3083	39	the	the	DET
ftr-1851	3083	40	nonrequesting	nonrequesting	NOUN
ftr-1851	3083	41	spouse	spouse	NOUN
ftr-1851	3083	42	had	have	AUX
ftr-1851	3083	43	handled	handle	VERB
ftr-1851	3083	44	the	the	DET
ftr-1851	3083	45	preparation	preparation	NOUN
ftr-1851	3083	46	and	and	CCONJ
ftr-1851	3083	47	filing	filing	NOUN
ftr-1851	3083	48	of	of	ADP
ftr-1851	3083	49	the	the	DET
ftr-1851	3083	50	return	return	NOUN
ftr-1851	3083	51	.	.	PUNCT
ftr-1851	3084	1	in	in	ADP
ftr-1851	3084	2	light	light	NOUN
ftr-1851	3084	3	of	of	ADP
ftr-1851	3084	4	the	the	DET
ftr-1851	3084	5	nonrequesting	nonrequesting	NOUN
ftr-1851	3084	6	spouse	spouse	NOUN
ftr-1851	3084	7	's	's	PART
ftr-1851	3084	8	"	"	PUNCT
ftr-1851	3084	9	pattern	pattern	NOUN
ftr-1851	3084	10	of	of	ADP
ftr-1851	3084	11	deception	deception	NOUN
ftr-1851	3084	12	,	,	PUNCT
ftr-1851	3084	13	"	"	PUNCT
ftr-1851	3084	14	the	the	DET
ftr-1851	3084	15	taxpayer	taxpayer	NOUN
ftr-1851	3084	16	had	have	VERB
ftr-1851	3084	17	no	no	DET
ftr-1851	3084	18	reason	reason	NOUN
ftr-1851	3084	19	to	to	PART
ftr-1851	3084	20	know	know	VERB
ftr-1851	3084	21	that	that	SCONJ
ftr-1851	3084	22	she	she	PRON
ftr-1851	3084	23	would	would	AUX
ftr-1851	3084	24	not	not	PART
ftr-1851	3084	25	pay	pay	VERB
ftr-1851	3084	26	the	the	DET
ftr-1851	3084	27	tax	tax	NOUN
ftr-1851	3084	28	shown	show	VERB
ftr-1851	3084	29	on	on	ADP
ftr-1851	3084	30	the	the	DET
ftr-1851	3084	31	return	return	NOUN
ftr-1851	3084	32	,	,	PUNCT
ftr-1851	3084	33	and	and	CCONJ
ftr-1851	3084	34	the	the	DET
ftr-1851	3084	35	irs	irs	PROPN
ftr-1851	3084	36	erred	err	VERB
ftr-1851	3084	37	in	in	ADP
ftr-1851	3084	38	treating	treat	VERB
ftr-1851	3084	39	signing	sign	VERB
ftr-1851	3084	40	the	the	DET
ftr-1851	3084	41	return	return	NOUN
ftr-1851	3084	42	as	as	ADP
ftr-1851	3084	43	knowledge	knowledge	NOUN
ftr-1851	3084	44	or	or	CCONJ
ftr-1851	3084	45	reason	reason	NOUN
ftr-1851	3084	46	to	to	PART
ftr-1851	3084	47	know	know	VERB
ftr-1851	3084	48	that	that	SCONJ
ftr-1851	3084	49	the	the	DET
ftr-1851	3084	50	tax	tax	NOUN
ftr-1851	3084	51	would	would	AUX
ftr-1851	3084	52	not	not	PART
ftr-1851	3084	53	be	be	AUX
ftr-1851	3084	54	paid	pay	VERB
ftr-1851	3084	55	.	.	PUNCT
ftr-1851	3085	1	furthermore	furthermore	ADV
ftr-1851	3085	2	,	,	PUNCT
ftr-1851	3085	3	the	the	DET
ftr-1851	3085	4	irs	irs	PROPN
ftr-1851	3085	5	's	's	PART
ftr-1851	3085	6	calculation	calculation	NOUN
ftr-1851	3085	7	of	of	ADP
ftr-1851	3085	8	the	the	DET
ftr-1851	3085	9	taxpayer	taxpayer	NOUN
ftr-1851	3085	10	's	's	PART
ftr-1851	3085	11	share	share	NOUN
ftr-1851	3085	12	of	of	ADP
ftr-1851	3085	13	the	the	DET
ftr-1851	3085	14	unpaid	unpaid	ADJ
ftr-1851	3085	15	tax	tax	NOUN
ftr-1851	3085	16	was	be	AUX
ftr-1851	3085	17	arbitrary	arbitrary	ADJ
ftr-1851	3085	18	.	.	PUNCT
ftr-1851	3086	1	7	7	X
ftr-1851	3086	2	.	.	X
ftr-1851	3086	3	you	you	PRON
ftr-1851	3086	4	might	might	AUX
ftr-1851	3086	5	be	be	AUX
ftr-1851	3086	6	able	able	ADJ
ftr-1851	3086	7	to	to	PART
ftr-1851	3086	8	wriggle	wriggle	VERB
ftr-1851	3086	9	out	out	ADP
ftr-1851	3086	10	of	of	ADP
ftr-1851	3086	11	a	a	DET
ftr-1851	3086	12	closing	closing	NOUN
ftr-1851	3086	13	agreement	agreement	NOUN
ftr-1851	3086	14	under	under	ADP
ftr-1851	3086	15	the	the	DET
ftr-1851	3086	16	power	power	NOUN
ftr-1851	3086	17	of	of	ADP
ftr-1851	3086	18	§	§	PROPN
ftr-1851	3086	19	6015	6015	NUM
ftr-1851	3086	20	.	.	PUNCT
ftr-1851	3087	1	hopkins	hopkins	PROPN
ftr-1851	3087	2	v.	v.	PROPN
ftr-1851	3087	3	commissioner	commissioner	PROPN
ftr-1851	3087	4	,	,	PUNCT
ftr-1851	3087	5	120	120	NUM
ftr-1851	3087	6	t.c	t.c	PROPN
ftr-1851	3087	7	.	.	PROPN
ftr-1851	3088	1	451	451	NUM
ftr-1851	3088	2	(	(	PUNCT
ftr-1851	3088	3	6/30/03	6/30/03	NUM
ftr-1851	3088	4	)	)	PUNCT
ftr-1851	3088	5	.	.	PUNCT
ftr-1851	3089	1	the	the	PRON
ftr-1851	3089	2	taxpayer	taxpayer	NOUN
ftr-1851	3089	3	-	-	PUNCT
ftr-1851	3089	4	wife	wife	NOUN
ftr-1851	3089	5	(	(	PUNCT
ftr-1851	3089	6	yvonne	yvonne	PROPN
ftr-1851	3089	7	)	)	PUNCT
ftr-1851	3089	8	filed	file	VERB
ftr-1851	3089	9	a	a	DET
ftr-1851	3089	10	request	request	NOUN
ftr-1851	3089	11	for	for	ADP
ftr-1851	3089	12	innocent	innocent	ADJ
ftr-1851	3089	13	spouse	spouse	NOUN
ftr-1851	3089	14	relief	relief	NOUN
ftr-1851	3089	15	under	under	ADP
ftr-1851	3089	16	§	§	PROPN
ftr-1851	3089	17	6015	6015	NUM
ftr-1851	3089	18	with	with	ADP
ftr-1851	3089	19	respect	respect	NOUN
ftr-1851	3089	20	to	to	ADP
ftr-1851	3089	21	1982	1982	NUM
ftr-1851	3089	22	and	and	CCONJ
ftr-1851	3089	23	1983	1983	NUM
ftr-1851	3089	24	.	.	PUNCT
ftr-1851	3090	1	the	the	DET
ftr-1851	3090	2	taxpayers	taxpayer	NOUN
ftr-1851	3090	3	had	have	AUX
ftr-1851	3090	4	reported	report	VERB
ftr-1851	3090	5	losses	loss	NOUN
ftr-1851	3090	6	from	from	ADP
ftr-1851	3090	7	a	a	DET
ftr-1851	3090	8	partnership	partnership	NOUN
ftr-1851	3090	9	for	for	ADP
ftr-1851	3090	10	those	those	DET
ftr-1851	3090	11	years	year	NOUN
ftr-1851	3090	12	;	;	PUNCT
ftr-1851	3090	13	in	in	ADP
ftr-1851	3090	14	1988	1988	NUM
ftr-1851	3090	15	they	they	PRON
ftr-1851	3090	16	signed	sign	VERB
ftr-1851	3090	17	a	a	DET
ftr-1851	3090	18	closing	closing	NOUN
ftr-1851	3090	19	agreement	agreement	NOUN
ftr-1851	3090	20	under	under	ADP
ftr-1851	3090	21	§	§	PROPN
ftr-1851	3090	22	7121	7121	NUM
ftr-1851	3090	23	with	with	ADP
ftr-1851	3090	24	respect	respect	NOUN
ftr-1851	3090	25	to	to	ADP
ftr-1851	3090	26	adjustments	adjustment	NOUN
ftr-1851	3090	27	relating	relate	VERB
ftr-1851	3090	28	to	to	ADP
ftr-1851	3090	29	the	the	DET
ftr-1851	3090	30	deductions	deduction	NOUN
ftr-1851	3090	31	.	.	PUNCT
ftr-1851	3091	1	in	in	ADP
ftr-1851	3091	2	a	a	DET
ftr-1851	3091	3	subsequent	subsequent	ADJ
ftr-1851	3091	4	bankruptcy	bankruptcy	NOUN
ftr-1851	3091	5	the	the	DET
ftr-1851	3091	6	taxpayer	taxpayer	NOUN
ftr-1851	3091	7	-	-	PUNCT
ftr-1851	3091	8	wife	wife	NOUN
ftr-1851	3091	9	sought	seek	VERB
ftr-1851	3091	10	innocent	innocent	ADJ
ftr-1851	3091	11	spouse	spouse	NOUN
ftr-1851	3091	12	relief	relief	NOUN
ftr-1851	3091	13	under	under	ADP
ftr-1851	3091	14	former	former	ADJ
ftr-1851	3091	15	§	§	PROPN
ftr-1851	3091	16	6013(e	6013(e	NOUN
ftr-1851	3091	17	)	)	PUNCT
ftr-1851	3091	18	,	,	PUNCT
ftr-1851	3091	19	but	but	CCONJ
ftr-1851	3091	20	the	the	DET
ftr-1851	3091	21	bankruptcy	bankruptcy	NOUN
ftr-1851	3091	22	court	court	NOUN
ftr-1851	3091	23	,	,	PUNCT
ftr-1851	3091	24	in	in	ADP
ftr-1851	3091	25	a	a	DET
ftr-1851	3091	26	decision	decision	NOUN
ftr-1851	3091	27	that	that	PRON
ftr-1851	3091	28	was	be	AUX
ftr-1851	3091	29	affirmed	affirm	VERB
ftr-1851	3091	30	[	[	X
ftr-1851	3091	31	in	in	ADP
ftr-1851	3091	32	re	re	PROPN
ftr-1851	3091	33	hopkins	hopkin	NOUN
ftr-1851	3091	34	,	,	PUNCT
ftr-1851	3091	35	146	146	NUM
ftr-1851	3091	36	f.3d	f.3d	NUM
ftr-1851	3091	37	729	729	NUM
ftr-1851	3091	38	(	(	PUNCT
ftr-1851	3091	39	9th	9th	ADJ
ftr-1851	3091	40	cir	cir	NOUN
ftr-1851	3091	41	.	.	PUNCT
ftr-1851	3091	42	1998	1998	NUM
ftr-1851	3091	43	)	)	PUNCT
ftr-1851	3091	44	]	]	PUNCT
ftr-1851	3091	45	,	,	PUNCT
ftr-1851	3091	46	held	hold	VERB
ftr-1851	3091	47	that	that	SCONJ
ftr-1851	3091	48	the	the	DET
ftr-1851	3091	49	closing	closing	NOUN
ftr-1851	3091	50	agreement	agreement	NOUN
ftr-1851	3091	51	precluded	preclude	VERB
ftr-1851	3091	52	innocent	innocent	ADJ
ftr-1851	3091	53	spouse	spouse	NOUN
ftr-1851	3091	54	relief	relief	NOUN
ftr-1851	3091	55	.	.	PUNCT
ftr-1851	3092	1	in	in	ADP
ftr-1851	3092	2	the	the	DET
ftr-1851	3092	3	instant	instant	ADJ
ftr-1851	3092	4	case	case	NOUN
ftr-1851	3092	5	the	the	DET
ftr-1851	3092	6	commissioner	commissioner	NOUN
ftr-1851	3092	7	argued	argue	VERB
ftr-1851	3092	8	that	that	SCONJ
ftr-1851	3092	9	the	the	DET
ftr-1851	3092	10	closing	closing	NOUN
ftr-1851	3092	11	agreement	agreement	NOUN
ftr-1851	3092	12	precluded	preclude	VERB
ftr-1851	3092	13	a	a	DET
ftr-1851	3092	14	claim	claim	NOUN
ftr-1851	3092	15	for	for	ADP
ftr-1851	3092	16	relief	relief	NOUN
ftr-1851	3092	17	under	under	ADP
ftr-1851	3092	18	§	§	PROPN
ftr-1851	3092	19	6015	6015	NUM
ftr-1851	3092	20	,	,	PUNCT
ftr-1851	3092	21	and	and	CCONJ
ftr-1851	3092	22	also	also	ADV
ftr-1851	3092	23	argued	argue	VERB
ftr-1851	3092	24	that	that	SCONJ
ftr-1851	3092	25	resjudicata	resjudicata	NOUN
ftr-1851	3092	26	and	and	CCONJ
ftr-1851	3092	27	collateral	collateral	ADJ
ftr-1851	3092	28	estoppel	estoppel	NOUN
ftr-1851	3092	29	precluded	preclude	VERB
ftr-1851	3092	30	the	the	DET
ftr-1851	3092	31	taxpayer	taxpayer	NOUN
ftr-1851	3092	32	's	's	PART
ftr-1851	3092	33	claim	claim	NOUN
ftr-1851	3092	34	.	.	PUNCT
ftr-1851	3093	1	judge	judge	PROPN
ftr-1851	3093	2	ruwe	ruwe	PROPN
ftr-1851	3093	3	held	hold	VERB
ftr-1851	3093	4	that	that	SCONJ
ftr-1851	3093	5	a	a	DET
ftr-1851	3093	6	closing	closing	NOUN
ftr-1851	3093	7	agreement	agreement	NOUN
ftr-1851	3093	8	entered	enter	VERB
ftr-1851	3093	9	into	into	ADP
ftr-1851	3093	10	prior	prior	ADV
ftr-1851	3093	11	to	to	ADP
ftr-1851	3093	12	the	the	DET
ftr-1851	3093	13	effective	effective	ADJ
ftr-1851	3093	14	date	date	NOUN
ftr-1851	3093	15	of	of	ADP
ftr-1851	3093	16	§	§	PROPN
ftr-1851	3093	17	6015	6015	NUM
ftr-1851	3093	18	does	do	AUX
ftr-1851	3093	19	not	not	PART
ftr-1851	3093	20	preclude	preclude	VERB
ftr-1851	3093	21	the	the	DET
ftr-1851	3093	22	taxpayer	taxpayer	NOUN
ftr-1851	3093	23	from	from	ADP
ftr-1851	3093	24	seeking	seek	VERB
ftr-1851	3093	25	§	§	PROPN
ftr-1851	3093	26	6015	6015	NUM
ftr-1851	3093	27	innocent	innocent	ADJ
ftr-1851	3093	28	spouse	spouse	NOUN
ftr-1851	3093	29	relief	relief	NOUN
ftr-1851	3093	30	,	,	PUNCT
ftr-1851	3093	31	which	which	PRON
ftr-1851	3093	32	may	may	AUX
ftr-1851	3093	33	be	be	AUX
ftr-1851	3093	34	available	available	ADJ
ftr-1851	3093	35	for	for	ADP
ftr-1851	3093	36	any	any	DET
ftr-1851	3093	37	tax	tax	NOUN
ftr-1851	3093	38	that	that	PRON
ftr-1851	3093	39	remained	remain	VERB
ftr-1851	3093	40	unpaid	unpaid	ADJ
ftr-1851	3093	41	as	as	ADP
ftr-1851	3093	42	of	of	ADP
ftr-1851	3093	43	6/22/98	6/22/98	PROPN
ftr-1851	3093	44	.	.	PUNCT
ftr-1851	3093	45	nor	nor	CCONJ
ftr-1851	3093	46	did	do	AUX
ftr-1851	3093	47	resjudicata	resjudicata	NOUN
ftr-1851	3093	48	or	or	CCONJ
ftr-1851	3093	49	collateral	collateral	ADJ
ftr-1851	3093	50	estoppel	estoppel	NOUN
ftr-1851	3093	51	preclude	preclude	VERB
ftr-1851	3093	52	the	the	DET
ftr-1851	3093	53	claim	claim	NOUN
ftr-1851	3093	54	.	.	PUNCT
ftr-1851	3094	1	8	8	X
ftr-1851	3094	2	.	.	X
ftr-1851	3094	3	when	when	SCONJ
ftr-1851	3094	4	they	they	PRON
ftr-1851	3094	5	both	both	PRON
ftr-1851	3094	6	have	have	VERB
ftr-1851	3094	7	income	income	NOUN
ftr-1851	3094	8	and	and	CCONJ
ftr-1851	3094	9	erroneous	erroneous	ADJ
ftr-1851	3094	10	deductions	deduction	NOUN
ftr-1851	3094	11	,	,	PUNCT
ftr-1851	3094	12	how	how	SCONJ
ftr-1851	3094	13	do	do	AUX
ftr-1851	3094	14	you	you	PRON
ftr-1851	3094	15	apportion	apportion	VERB
ftr-1851	3094	16	liability	liability	NOUN
ftr-1851	3094	17	?	?	PUNCT
ftr-1851	3095	1	hopkins	hopkins	PROPN
ftr-1851	3095	2	v.	v.	PROPN
ftr-1851	3095	3	commissioner	commissioner	PROPN
ftr-1851	3095	4	,	,	PUNCT
ftr-1851	3095	5	121	121	NUM
ftr-1851	3095	6	t.c	t.c	NOUN
ftr-1851	3095	7	.	.	PROPN
ftr-1851	3095	8	73	73	NUM
ftr-1851	3095	9	(	(	PUNCT
ftr-1851	3095	10	7/29/03	7/29/03	PROPN
ftr-1851	3095	11	)	)	PUNCT
ftr-1851	3095	12	.	.	PUNCT
ftr-1851	3096	1	mr	mr	PROPN
ftr-1851	3096	2	.	.	PROPN
ftr-1851	3096	3	and	and	CCONJ
ftr-1851	3096	4	mrs	mrs	PROPN
ftr-1851	3096	5	.	.	PROPN
ftr-1851	3096	6	hopkins	hopkins	PROPN
ftr-1851	3096	7	filed	file	VERB
ftr-1851	3096	8	a	a	DET
ftr-1851	3096	9	joint	joint	ADJ
ftr-1851	3096	10	return	return	NOUN
ftr-1851	3096	11	on	on	ADP
ftr-1851	3096	12	which	which	PRON
ftr-1851	3096	13	he	he	PRON
ftr-1851	3096	14	claimed	claim	VERB
ftr-1851	3096	15	erroneous	erroneous	ADJ
ftr-1851	3096	16	deductions	deduction	NOUN
ftr-1851	3096	17	passed	pass	VERB
ftr-1851	3096	18	-	-	PUNCT
ftr-1851	3096	19	through	through	NOUN
ftr-1851	3096	20	from	from	ADP
ftr-1851	3096	21	a	a	DET
ftr-1851	3096	22	partnership	partnership	NOUN
ftr-1851	3096	23	and	and	CCONJ
ftr-1851	3096	24	she	she	PRON
ftr-1851	3096	25	claimed	claim	VERB
ftr-1851	3096	26	erroneous	erroneous	ADJ
ftr-1851	3096	27	nol	nol	NOUN
ftr-1851	3096	28	deductions	deduction	NOUN
ftr-1851	3096	29	.	.	PUNCT
ftr-1851	3097	1	mrs	mrs	PROPN
ftr-1851	3097	2	.	.	PROPN
ftr-1851	3097	3	hopkins	hopkins	PROPN
ftr-1851	3097	4	(	(	PUNCT
ftr-1851	3097	5	marianne	marianne	PROPN
ftr-1851	3097	6	)	)	PUNCT
ftr-1851	3097	7	was	be	AUX
ftr-1851	3097	8	denied	deny	VERB
ftr-1851	3097	9	innocent	innocent	ADJ
ftr-1851	3097	10	spouse	spouse	NOUN
ftr-1851	3097	11	relief	relief	NOUN
ftr-1851	3097	12	under	under	ADP
ftr-1851	3097	13	§	§	PROPN
ftr-1851	3097	14	6015(b	6015(b	NOUN
ftr-1851	3097	15	)	)	PUNCT
ftr-1851	3097	16	,	,	PUNCT
ftr-1851	3097	17	but	but	CCONJ
ftr-1851	3097	18	was	be	AUX
ftr-1851	3097	19	granted	grant	VERB
ftr-1851	3097	20	some	some	DET
ftr-1851	3097	21	apportioned	apportion	VERB
ftr-1851	3097	22	liability	liability	NOUN
ftr-1851	3097	23	relief	relief	NOUN
ftr-1851	3097	24	under	under	ADP
ftr-1851	3097	25	§	§	PROPN
ftr-1851	3097	26	6015(c	6015(c	NOUN
ftr-1851	3097	27	)	)	PUNCT
ftr-1851	3097	28	.	.	PUNCT
ftr-1851	3098	1	she	she	PRON
ftr-1851	3098	2	was	be	AUX
ftr-1851	3098	3	granted	grant	VERB
ftr-1851	3098	4	relief	relief	NOUN
ftr-1851	3098	5	from	from	ADP
ftr-1851	3098	6	tax	tax	NOUN
ftr-1851	3098	7	liability	liability	NOUN
ftr-1851	3098	8	attributable	attributable	ADJ
ftr-1851	3098	9	to	to	ADP
ftr-1851	3098	10	mr	mr	PROPN
ftr-1851	3098	11	.	.	PROPN
ftr-1851	3098	12	hopkins	hopkins	PROPN
ftr-1851	3098	13	'	'	PART
ftr-1851	3098	14	erroneous	erroneous	ADJ
ftr-1851	3098	15	partnership	partnership	NOUN
ftr-1851	3098	16	deductions	deduction	NOUN
ftr-1851	3098	17	except	except	SCONJ
ftr-1851	3098	18	for	for	ADP
ftr-1851	3098	19	the	the	DET
ftr-1851	3098	20	portion	portion	NOUN
ftr-1851	3098	21	,	,	PUNCT
ftr-1851	3098	22	if	if	SCONJ
ftr-1851	3098	23	any	any	PRON
ftr-1851	3098	24	,	,	PUNCT
ftr-1851	3098	25	that	that	PRON
ftr-1851	3098	26	offset	offset	VERB
ftr-1851	3098	27	her	her	PRON
ftr-1851	3098	28	income	income	NOUN
ftr-1851	3098	29	.	.	PUNCT
ftr-1851	3099	1	she	she	PRON
ftr-1851	3099	2	was	be	AUX
ftr-1851	3099	3	liable	liable	ADJ
ftr-1851	3099	4	for	for	ADP
ftr-1851	3099	5	any	any	DET
ftr-1851	3099	6	deficiencies	deficiency	NOUN
ftr-1851	3099	7	attributable	attributable	ADJ
ftr-1851	3099	8	to	to	ADP
ftr-1851	3099	9	her	her	PRON
ftr-1851	3099	10	erroneous	erroneous	ADJ
ftr-1851	3099	11	nol	nol	NOUN
ftr-1851	3099	12	deductions	deduction	NOUN
ftr-1851	3099	13	to	to	ADP
ftr-1851	3099	14	the	the	DET
ftr-1851	3099	15	extent	extent	NOUN
ftr-1851	3099	16	they	they	PRON
ftr-1851	3099	17	offset	offset	VERB
ftr-1851	3099	18	her	her	PRON
ftr-1851	3099	19	income	income	NOUN
ftr-1851	3099	20	,	,	PUNCT
ftr-1851	3099	21	but	but	CCONJ
ftr-1851	3099	22	she	she	PRON
ftr-1851	3099	23	was	be	AUX
ftr-1851	3099	24	relieved	relieve	VERB
ftr-1851	3099	25	of	of	ADP
ftr-1851	3099	26	liability	liability	NOUN
ftr-1851	3099	27	for	for	ADP
ftr-1851	3099	28	any	any	DET
ftr-1851	3099	29	remaining	remain	VERB
ftr-1851	3099	30	portion	portion	NOUN
ftr-1851	3099	31	of	of	ADP
ftr-1851	3099	32	the	the	DET
ftr-1851	3099	33	deficiencies	deficiency	NOUN
ftr-1851	3099	34	attributable	attributable	ADJ
ftr-1851	3099	35	to	to	ADP
ftr-1851	3099	36	the	the	DET
ftr-1851	3099	37	nol	nol	NOUN
ftr-1851	3099	38	that	that	PRON
ftr-1851	3099	39	offsets	offset	VERB
ftr-1851	3099	40	his	his	PRON
ftr-1851	3099	41	income	income	NOUN
ftr-1851	3099	42	.	.	PUNCT
ftr-1851	3100	1	decision	decision	NOUN
ftr-1851	3100	2	was	be	AUX
ftr-1851	3100	3	entered	enter	VERB
ftr-1851	3100	4	under	under	ADP
ftr-1851	3100	5	rule	rule	NOUN
ftr-1851	3100	6	155	155	NUM
ftr-1851	3100	7	.	.	NOUN
ftr-1851	3101	1	9	9	NUM
ftr-1851	3101	2	.	.	PUNCT
ftr-1851	3102	1	but	but	CCONJ
ftr-1851	3102	2	you	you	PRON
ftr-1851	3102	3	ca	can	AUX
ftr-1851	3102	4	n't	not	PART
ftr-1851	3102	5	wriggle	wriggle	VERB
ftr-1851	3102	6	out	out	ADP
ftr-1851	3102	7	of	of	ADP
ftr-1851	3102	8	a	a	DET
ftr-1851	3102	9	priorjudgment	priorjudgment	NOUN
ftr-1851	3102	10	in	in	ADP
ftr-1851	3102	11	a	a	DET
ftr-1851	3102	12	stand	stand	NOUN
ftr-1851	3102	13	alone	alone	ADJ
ftr-1851	3102	14	innocent	innocent	ADJ
ftr-1851	3102	15	spouse	spouse	NOUN
ftr-1851	3102	16	petition	petition	NOUN
ftr-1851	3102	17	.	.	PUNCT
ftr-1851	3103	1	just	just	ADV
ftr-1851	3103	2	one	one	NUM
ftr-1851	3103	3	bite	bite	NOUN
ftr-1851	3103	4	at	at	ADP
ftr-1851	3103	5	the	the	DET
ftr-1851	3103	6	innocent	innocent	ADJ
ftr-1851	3103	7	spouse	spouse	NOUN
ftr-1851	3103	8	apple	apple	NOUN
ftr-1851	3103	9	.	.	PUNCT
ftr-1851	3104	1	thurner	thurner	NOUN
ftr-1851	3105	1	[	[	X
ftr-1851	3105	2	vol6	vol6	PROPN
ftr-1851	3105	3	:	:	PUNCT
ftr-1851	3105	4	si	si	PROPN
ftr-1851	3105	5	recent	recent	ADJ
ftr-1851	3105	6	developments	development	NOUN
ftr-1851	3105	7	in	in	ADP
ftr-1851	3105	8	federal	federal	ADJ
ftr-1851	3105	9	income	income	NOUN
ftr-1851	3105	10	taxation	taxation	PROPN
ftr-1851	3105	11	v.	v.	ADP
ftr-1851	3105	12	commissioner	commissioner	PROPN
ftr-1851	3105	13	,	,	PUNCT
ftr-1851	3105	14	121	121	NUM
ftr-1851	3105	15	t.c	t.c	NOUN
ftr-1851	3105	16	.	.	PROPN
ftr-1851	3105	17	43	43	NUM
ftr-1851	3105	18	(	(	PUNCT
ftr-1851	3105	19	7/11/03	7/11/03	NUM
ftr-1851	3105	20	)	)	PUNCT
ftr-1851	3105	21	.	.	PUNCT
ftr-1851	3106	1	judge	judge	PROPN
ftr-1851	3106	2	cohen	cohen	PROPN
ftr-1851	3106	3	held	hold	VERB
ftr-1851	3106	4	that	that	SCONJ
ftr-1851	3106	5	a	a	DET
ftr-1851	3106	6	taxpayer	taxpayer	NOUN
ftr-1851	3106	7	who	who	PRON
ftr-1851	3106	8	had	have	AUX
ftr-1851	3106	9	failed	fail	VERB
ftr-1851	3106	10	to	to	PART
ftr-1851	3106	11	raise	raise	VERB
ftr-1851	3106	12	a	a	DET
ftr-1851	3106	13	innocent	innocent	ADJ
ftr-1851	3106	14	spouse	spouse	NOUN
ftr-1851	3106	15	claim	claim	NOUN
ftr-1851	3106	16	in	in	ADP
ftr-1851	3106	17	a	a	DET
ftr-1851	3106	18	prior	prior	ADJ
ftr-1851	3106	19	district	district	NOUN
ftr-1851	3106	20	court	court	NOUN
ftr-1851	3106	21	proceeding	proceeding	NOUN
ftr-1851	3106	22	instituted	institute	VERB
ftr-1851	3106	23	by	by	ADP
ftr-1851	3106	24	the	the	DET
ftr-1851	3106	25	irs	irs	PROPN
ftr-1851	3106	26	to	to	PART
ftr-1851	3106	27	reduce	reduce	VERB
ftr-1851	3106	28	an	an	DET
ftr-1851	3106	29	assessment	assessment	NOUN
ftr-1851	3106	30	to	to	ADP
ftr-1851	3106	31	judgment	judgment	NOUN
ftr-1851	3106	32	was	be	AUX
ftr-1851	3106	33	barred	bar	VERB
ftr-1851	3106	34	by	by	ADP
ftr-1851	3106	35	res	re	NOUN
ftr-1851	3106	36	judicata	judicata	NOUN
ftr-1851	3106	37	from	from	ADP
ftr-1851	3106	38	raising	raise	VERB
ftr-1851	3106	39	the	the	DET
ftr-1851	3106	40	claim	claim	NOUN
ftr-1851	3106	41	in	in	ADP
ftr-1851	3106	42	a	a	DET
ftr-1851	3106	43	stand	stand	NOUN
ftr-1851	3106	44	alone	alone	ADV
ftr-1851	3106	45	petition	petition	VERB
ftr-1851	3106	46	if	if	SCONJ
ftr-1851	3106	47	the	the	DET
ftr-1851	3106	48	taxpayer	taxpayer	NOUN
ftr-1851	3106	49	participated	participate	VERB
ftr-1851	3106	50	meaningfully	meaningfully	ADV
ftr-1851	3106	51	in	in	ADP
ftr-1851	3106	52	the	the	DET
ftr-1851	3106	53	prior	prior	ADJ
ftr-1851	3106	54	action	action	NOUN
ftr-1851	3106	55	.	.	PUNCT
ftr-1851	3107	1	because	because	SCONJ
ftr-1851	3107	2	mr	mr	PROPN
ftr-1851	3107	3	.	.	PROPN
ftr-1851	3107	4	thurner	thurner	PROPN
ftr-1851	3107	5	had	have	AUX
ftr-1851	3107	6	meaningfully	meaningfully	ADV
ftr-1851	3107	7	participated	participate	VERB
ftr-1851	3107	8	,	,	PUNCT
ftr-1851	3107	9	his	his	PRON
ftr-1851	3107	10	claim	claim	NOUN
ftr-1851	3107	11	was	be	AUX
ftr-1851	3107	12	barred	bar	VERB
ftr-1851	3107	13	;	;	PUNCT
ftr-1851	3107	14	whether	whether	SCONJ
ftr-1851	3107	15	mrs	mrs	PROPN
ftr-1851	3107	16	.	.	PROPN
ftr-1851	3107	17	thurner	thurner	NOUN
ftr-1851	3107	18	had	have	AUX
ftr-1851	3107	19	materially	materially	ADV
ftr-1851	3107	20	participated	participate	VERB
ftr-1851	3107	21	could	could	AUX
ftr-1851	3107	22	not	not	PART
ftr-1851	3107	23	be	be	AUX
ftr-1851	3107	24	determined	determine	VERB
ftr-1851	3107	25	on	on	ADP
ftr-1851	3107	26	a	a	DET
ftr-1851	3107	27	motion	motion	NOUN
ftr-1851	3107	28	for	for	ADP
ftr-1851	3107	29	summary	summary	NOUN
ftr-1851	3107	30	judgment	judgment	NOUN
ftr-1851	3107	31	.	.	PUNCT
ftr-1851	3108	1	on	on	ADP
ftr-1851	3108	2	another	another	DET
ftr-1851	3108	3	issue	issue	NOUN
ftr-1851	3108	4	,	,	PUNCT
ftr-1851	3108	5	the	the	DET
ftr-1851	3108	6	court	court	NOUN
ftr-1851	3108	7	held	hold	VERB
ftr-1851	3108	8	that	that	SCONJ
ftr-1851	3108	9	§	§	PROPN
ftr-1851	3108	10	6015	6015	NUM
ftr-1851	3108	11	relief	relief	NOUN
ftr-1851	3108	12	is	be	AUX
ftr-1851	3108	13	not	not	PART
ftr-1851	3108	14	available	available	ADJ
ftr-1851	3108	15	for	for	ADP
ftr-1851	3108	16	tax	tax	NOUN
ftr-1851	3108	17	liabilities	liability	NOUN
ftr-1851	3108	18	that	that	PRON
ftr-1851	3108	19	had	have	AUX
ftr-1851	3108	20	been	be	AUX
ftr-1851	3108	21	paid	pay	VERB
ftr-1851	3108	22	prior	prior	ADV
ftr-1851	3108	23	to	to	ADP
ftr-1851	3108	24	6/22/98	6/22/98	NUM
ftr-1851	3108	25	.	.	PUNCT
ftr-1851	3109	1	10	10	NUM
ftr-1851	3109	2	.	.	PUNCT
ftr-1851	3109	3	community	community	NOUN
ftr-1851	3109	4	property	property	NOUN
ftr-1851	3109	5	income	income	NOUN
ftr-1851	3109	6	on	on	ADP
ftr-1851	3109	7	separate	separate	ADJ
ftr-1851	3109	8	returns	return	NOUN
ftr-1851	3109	9	.	.	PUNCT
ftr-1851	3110	1	t.d	t.d	PROPN
ftr-1851	3110	2	.	.	PROPN
ftr-1851	3110	3	9074	9074	NUM
ftr-1851	3110	4	,	,	PUNCT
ftr-1851	3110	5	treatment	treatment	NOUN
ftr-1851	3110	6	of	of	ADP
ftr-1851	3110	7	community	community	NOUN
ftr-1851	3110	8	income	income	NOUN
ftr-1851	3110	9	for	for	ADP
ftr-1851	3110	10	certain	certain	ADJ
ftr-1851	3110	11	individuals	individual	NOUN
ftr-1851	3110	12	not	not	PART
ftr-1851	3110	13	filing	file	VERB
ftr-1851	3110	14	joint	joint	ADJ
ftr-1851	3110	15	returns	return	NOUN
ftr-1851	3110	16	,	,	PUNCT
ftr-1851	3110	17	68	68	NUM
ftr-1851	3110	18	f.r	f.r	NOUN
ftr-1851	3110	19	.	.	NOUN
ftr-1851	3110	20	41067	41067	NUM
ftr-1851	3110	21	(	(	PUNCT
ftr-1851	3110	22	7/10/03	7/10/03	NUM
ftr-1851	3110	23	)	)	PUNCT
ftr-1851	3110	24	.	.	PUNCT
ftr-1851	3111	1	the	the	DET
ftr-1851	3111	2	treasury	treasury	NOUN
ftr-1851	3111	3	has	have	AUX
ftr-1851	3111	4	promulgated	promulgate	VERB
ftr-1851	3111	5	final	final	ADJ
ftr-1851	3111	6	regulations	regulation	NOUN
ftr-1851	3111	7	under	under	ADP
ftr-1851	3111	8	§	§	PROPN
ftr-1851	3111	9	66	66	NUM
ftr-1851	3111	10	,	,	PUNCT
ftr-1851	3111	11	relating	relate	VERB
ftr-1851	3111	12	to	to	ADP
ftr-1851	3111	13	the	the	DET
ftr-1851	3111	14	treatment	treatment	NOUN
ftr-1851	3111	15	of	of	ADP
ftr-1851	3111	16	married	married	ADJ
ftr-1851	3111	17	individuals	individual	NOUN
ftr-1851	3111	18	in	in	ADP
ftr-1851	3111	19	community	community	NOUN
ftr-1851	3111	20	property	property	NOUN
ftr-1851	3111	21	states	state	NOUN
ftr-1851	3111	22	who	who	PRON
ftr-1851	3111	23	do	do	AUX
ftr-1851	3111	24	not	not	PART
ftr-1851	3111	25	file	file	VERB
ftr-1851	3111	26	joint	joint	ADJ
ftr-1851	3111	27	income	income	NOUN
ftr-1851	3111	28	tax	tax	NOUN
ftr-1851	3111	29	returns	return	NOUN
ftr-1851	3111	30	.	.	PUNCT
ftr-1851	3112	1	the	the	DET
ftr-1851	3112	2	regulations	regulation	NOUN
ftr-1851	3112	3	deal	deal	VERB
ftr-1851	3112	4	primarily	primarily	ADV
ftr-1851	3112	5	with	with	ADP
ftr-1851	3112	6	issues	issue	NOUN
ftr-1851	3112	7	under	under	ADP
ftr-1851	3112	8	§	§	PROPN
ftr-1851	3112	9	66(c	66(c	NUM
ftr-1851	3112	10	)	)	PUNCT
ftr-1851	3113	1	[	[	X
ftr-1851	3113	2	relief	relief	NOUN
ftr-1851	3113	3	from	from	ADP
ftr-1851	3113	4	community	community	NOUN
ftr-1851	3113	5	property	property	NOUN
ftr-1851	3113	6	rules	rule	NOUN
ftr-1851	3113	7	]	]	PUNCT
ftr-1851	3113	8	.	.	PUNCT
ftr-1851	3114	1	the	the	DET
ftr-1851	3114	2	regulations	regulation	NOUN
ftr-1851	3114	3	apply	apply	VERB
ftr-1851	3114	4	only	only	ADV
ftr-1851	3114	5	to	to	ADP
ftr-1851	3114	6	community	community	NOUN
ftr-1851	3114	7	income	income	NOUN
ftr-1851	3114	8	,	,	PUNCT
ftr-1851	3114	9	and	and	CCONJ
ftr-1851	3114	10	provide	provide	VERB
ftr-1851	3114	11	that	that	SCONJ
ftr-1851	3114	12	the	the	DET
ftr-1851	3114	13	law	law	NOUN
ftr-1851	3114	14	of	of	ADP
ftr-1851	3114	15	the	the	DET
ftr-1851	3114	16	state	state	NOUN
ftr-1851	3114	17	in	in	ADP
ftr-1851	3114	18	which	which	PRON
ftr-1851	3114	19	the	the	DET
ftr-1851	3114	20	taxpayer	taxpayer	NOUN
ftr-1851	3114	21	is	be	AUX
ftr-1851	3114	22	domiciled	domicile	VERB
ftr-1851	3114	23	determines	determine	NOUN
ftr-1851	3114	24	whether	whether	SCONJ
ftr-1851	3114	25	income	income	NOUN
ftr-1851	3114	26	is	be	AUX
ftr-1851	3114	27	community	community	NOUN
ftr-1851	3114	28	property	property	NOUN
ftr-1851	3114	29	.	.	PUNCT
ftr-1851	3115	1	the	the	DET
ftr-1851	3115	2	regulations	regulation	NOUN
ftr-1851	3115	3	apply	apply	VERB
ftr-1851	3115	4	an	an	DET
ftr-1851	3115	5	item	item	NOUN
ftr-1851	3115	6	-	-	PUNCT
ftr-1851	3115	7	by	by	ADP
ftr-1851	3115	8	-	-	PUNCT
ftr-1851	3115	9	item	item	NOUN
ftr-1851	3115	10	approach	approach	NOUN
ftr-1851	3115	11	to	to	ADP
ftr-1851	3115	12	§	§	PROPN
ftr-1851	3115	13	66(c	66(c	NUM
ftr-1851	3115	14	)	)	PUNCT
ftr-1851	3115	15	relief	relief	NOUN
ftr-1851	3115	16	,	,	PUNCT
ftr-1851	3115	17	and	and	CCONJ
ftr-1851	3115	18	provide	provide	VERB
ftr-1851	3115	19	that	that	DET
ftr-1851	3115	20	knowledge	knowledge	NOUN
ftr-1851	3115	21	of	of	ADP
ftr-1851	3115	22	the	the	DET
ftr-1851	3115	23	source	source	NOUN
ftr-1851	3115	24	of	of	ADP
ftr-1851	3115	25	community	community	NOUN
ftr-1851	3115	26	income	income	NOUN
ftr-1851	3115	27	or	or	CCONJ
ftr-1851	3115	28	the	the	DET
ftr-1851	3115	29	income	income	NOUN
ftr-1851	3115	30	-	-	PUNCT
ftr-1851	3115	31	producing	produce	VERB
ftr-1851	3115	32	activity	activity	NOUN
ftr-1851	3115	33	,	,	PUNCT
ftr-1851	3115	34	without	without	ADP
ftr-1851	3115	35	knowledge	knowledge	NOUN
ftr-1851	3115	36	of	of	ADP
ftr-1851	3115	37	the	the	DET
ftr-1851	3115	38	specific	specific	ADJ
ftr-1851	3115	39	amount	amount	NOUN
ftr-1851	3115	40	of	of	ADP
ftr-1851	3115	41	income	income	NOUN
ftr-1851	3115	42	,	,	PUNCT
ftr-1851	3115	43	is	be	AUX
ftr-1851	3115	44	sufficient	sufficient	ADJ
ftr-1851	3115	45	knowledge	knowledge	NOUN
ftr-1851	3115	46	to	to	PART
ftr-1851	3115	47	preclude	preclude	VERB
ftr-1851	3115	48	relief	relief	NOUN
ftr-1851	3115	49	.	.	PUNCT
ftr-1851	3116	1	11	11	NUM
ftr-1851	3116	2	.	.	PUNCT
ftr-1851	3116	3	"	"	PUNCT
ftr-1851	3116	4	equitable	equitable	ADJ
ftr-1851	3116	5	relief	relief	NOUN
ftr-1851	3116	6	"	"	PUNCT
ftr-1851	3116	7	revenue	revenue	NOUN
ftr-1851	3116	8	procedure	procedure	NOUN
ftr-1851	3116	9	.	.	PUNCT
ftr-1851	3117	1	rev	rev	PROPN
ftr-1851	3117	2	.	.	PROPN
ftr-1851	3117	3	proc	proc	PROPN
ftr-1851	3117	4	.	.	PUNCT
ftr-1851	3118	1	2003	2003	NUM
ftr-1851	3118	2	-	-	SYM
ftr-1851	3118	3	61	61	NUM
ftr-1851	3118	4	,	,	PUNCT
ftr-1851	3118	5	2003	2003	NUM
ftr-1851	3118	6	-	-	SYM
ftr-1851	3118	7	32	32	NUM
ftr-1851	3118	8	i.r.b	i.r.b	NOUN
ftr-1851	3118	9	.	.	PUNCT
ftr-1851	3119	1	296	296	NUM
ftr-1851	3119	2	(	(	PUNCT
ftr-1851	3119	3	7/24/03	7/24/03	NUM
ftr-1851	3119	4	)	)	PUNCT
ftr-1851	3119	5	.	.	PUNCT
ftr-1851	3120	1	rules	rule	NOUN
ftr-1851	3120	2	for	for	ADP
ftr-1851	3120	3	spouses	spouse	NOUN
ftr-1851	3120	4	requesting	request	VERB
ftr-1851	3120	5	equitable	equitable	ADJ
ftr-1851	3120	6	relied	rely	VERB
ftr-1851	3120	7	from	from	ADP
ftr-1851	3120	8	income	income	NOUN
ftr-1851	3120	9	tax	tax	NOUN
ftr-1851	3120	10	liability	liability	NOUN
ftr-1851	3120	11	under	under	ADP
ftr-1851	3120	12	§	§	PROPN
ftr-1851	3120	13	6015(f	6015(f	NUM
ftr-1851	3120	14	)	)	PUNCT
ftr-1851	3120	15	or	or	CCONJ
ftr-1851	3120	16	its	its	PRON
ftr-1851	3120	17	community	community	NOUN
ftr-1851	3120	18	-	-	PUNCT
ftr-1851	3120	19	property	property	NOUN
ftr-1851	3120	20	equivalent	equivalent	NOUN
ftr-1851	3120	21	,	,	PUNCT
ftr-1851	3120	22	§	§	PROPN
ftr-1851	3120	23	66(c	66(c	NUM
ftr-1851	3120	24	)	)	PUNCT
ftr-1851	3120	25	.	.	PUNCT
ftr-1851	3121	1	12	12	NUM
ftr-1851	3121	2	.	.	PUNCT
ftr-1851	3122	1	zoglman	zoglman	PROPN
ftr-1851	3122	2	v.	v.	PROPN
ftr-1851	3122	3	commissioner	commissioner	PROPN
ftr-1851	3122	4	,	,	PUNCT
ftr-1851	3122	5	t.c	t.c	PROPN
ftr-1851	3122	6	.	.	PROPN
ftr-1851	3122	7	memo	memo	NOUN
ftr-1851	3122	8	.	.	PUNCT
ftr-1851	3123	1	2003	2003	NUM
ftr-1851	3123	2	-	-	SYM
ftr-1851	3123	3	268	268	NUM
ftr-1851	3123	4	(	(	PUNCT
ftr-1851	3123	5	9/12/03	9/12/03	NUM
ftr-1851	3123	6	)	)	PUNCT
ftr-1851	3123	7	.	.	PUNCT
ftr-1851	3124	1	the	the	DET
ftr-1851	3124	2	tax	tax	NOUN
ftr-1851	3124	3	court	court	NOUN
ftr-1851	3124	4	denied	deny	VERB
ftr-1851	3124	5	§	§	PROPN
ftr-1851	3124	6	6015(c	6015(c	NOUN
ftr-1851	3124	7	)	)	PUNCT
ftr-1851	3124	8	apportioned	apportion	VERB
ftr-1851	3124	9	innocent	innocent	ADJ
ftr-1851	3124	10	spouse	spouse	NOUN
ftr-1851	3124	11	relief	relief	NOUN
ftr-1851	3124	12	with	with	ADP
ftr-1851	3124	13	respect	respect	NOUN
ftr-1851	3124	14	to	to	ADP
ftr-1851	3124	15	an	an	DET
ftr-1851	3124	16	understatement	understatement	NOUN
ftr-1851	3124	17	attributable	attributable	ADJ
ftr-1851	3124	18	to	to	ADP
ftr-1851	3124	19	the	the	DET
ftr-1851	3124	20	taxpayer	taxpayer	NOUN
ftr-1851	3124	21	's	's	PART
ftr-1851	3124	22	spouse	spouse	NOUN
ftr-1851	3124	23	's	's	PART
ftr-1851	3124	24	omitted	omit	VERB
ftr-1851	3124	25	social	social	ADJ
ftr-1851	3124	26	security	security	NOUN
ftr-1851	3124	27	benefits	benefit	NOUN
ftr-1851	3124	28	because	because	SCONJ
ftr-1851	3124	29	the	the	DET
ftr-1851	3124	30	taxpayer	taxpayer	NOUN
ftr-1851	3124	31	had	have	VERB
ftr-1851	3124	32	actual	actual	ADJ
ftr-1851	3124	33	knowledge	knowledge	NOUN
ftr-1851	3124	34	of	of	ADP
ftr-1851	3124	35	the	the	DET
ftr-1851	3124	36	amount	amount	NOUN
ftr-1851	3124	37	of	of	ADP
ftr-1851	3124	38	spouse	spouse	NOUN
ftr-1851	3124	39	's	's	PART
ftr-1851	3124	40	social	social	ADJ
ftr-1851	3124	41	security	security	NOUN
ftr-1851	3124	42	benefits	benefit	NOUN
ftr-1851	3124	43	.	.	PUNCT
ftr-1851	3125	1	13	13	NUM
ftr-1851	3125	2	.	.	PUNCT
ftr-1851	3125	3	principal	principal	ADJ
ftr-1851	3125	4	purpose	purpose	NOUN
ftr-1851	3125	5	of	of	ADP
ftr-1851	3125	6	separation	separation	NOUN
ftr-1851	3125	7	was	be	AUX
ftr-1851	3125	8	to	to	PART
ftr-1851	3125	9	transfer	transfer	VERB
ftr-1851	3125	10	assets	asset	NOUN
ftr-1851	3125	11	under	under	ADP
ftr-1851	3125	12	the	the	DET
ftr-1851	3125	13	guise	guise	NOUN
ftr-1851	3125	14	of	of	ADP
ftr-1851	3125	15	state	state	NOUN
ftr-1851	3125	16	family	family	NOUN
ftr-1851	3125	17	law	law	NOUN
ftr-1851	3125	18	.	.	PUNCT
ftr-1851	3126	1	ohrman	ohrman	PROPN
ftr-1851	3126	2	v.	v.	PROPN
ftr-1851	3126	3	commissioner	commissioner	PROPN
ftr-1851	3126	4	,	,	PUNCT
ftr-1851	3126	5	t.c	t.c	PROPN
ftr-1851	3126	6	.	.	PROPN
ftr-1851	3126	7	memo	memo	NOUN
ftr-1851	3126	8	.	.	PUNCT
ftr-1851	3127	1	2003	2003	NUM
ftr-1851	3127	2	-	-	SYM
ftr-1851	3127	3	301	301	NUM
ftr-1851	3127	4	(	(	PUNCT
ftr-1851	3127	5	10/29/03	10/29/03	PROPN
ftr-1851	3127	6	)	)	PUNCT
ftr-1851	3127	7	.	.	PUNCT
ftr-1851	3128	1	section	section	NOUN
ftr-1851	3128	2	6015(c)(4	6015(c)(4	NOUN
ftr-1851	3128	3	)	)	PUNCT
ftr-1851	3128	4	provides	provide	VERB
ftr-1851	3128	5	that	that	SCONJ
ftr-1851	3128	6	an	an	DET
ftr-1851	3128	7	allocated	allocate	VERB
ftr-1851	3128	8	liability	liability	NOUN
ftr-1851	3128	9	election	election	NOUN
ftr-1851	3128	10	under	under	ADP
ftr-1851	3128	11	§	§	PROPN
ftr-1851	3128	12	6015(c	6015(c	NOUN
ftr-1851	3128	13	)	)	PUNCT
ftr-1851	3128	14	is	be	AUX
ftr-1851	3128	15	ineffective	ineffective	ADJ
ftr-1851	3128	16	to	to	ADP
ftr-1851	3128	17	the	the	DET
ftr-1851	3128	18	extent	extent	NOUN
ftr-1851	3128	19	of	of	ADP
ftr-1851	3128	20	the	the	DET
ftr-1851	3128	21	value	value	NOUN
ftr-1851	3128	22	of	of	ADP
ftr-1851	3128	23	property	property	NOUN
ftr-1851	3128	24	transferred	transfer	VERB
ftr-1851	3128	25	from	from	ADP
ftr-1851	3128	26	the	the	DET
ftr-1851	3128	27	spouse	spouse	NOUN
ftr-1851	3128	28	to	to	PART
ftr-1851	3128	29	whom	whom	PRON
ftr-1851	3128	30	an	an	DET
ftr-1851	3128	31	erroneous	erroneous	ADJ
ftr-1851	3128	32	item	item	NOUN
ftr-1851	3128	33	is	be	AUX
ftr-1851	3128	34	attributable	attributable	ADJ
ftr-1851	3128	35	to	to	ADP
ftr-1851	3128	36	the	the	DET
ftr-1851	3128	37	spouse	spouse	NOUN
ftr-1851	3128	38	making	make	VERB
ftr-1851	3128	39	the	the	DET
ftr-1851	3128	40	election	election	NOUN
ftr-1851	3128	41	,	,	PUNCT
ftr-1851	3128	42	if	if	SCONJ
ftr-1851	3128	43	the	the	DET
ftr-1851	3128	44	principal	principal	ADJ
ftr-1851	3128	45	purpose	purpose	NOUN
ftr-1851	3128	46	of	of	ADP
ftr-1851	3128	47	the	the	DET
ftr-1851	3128	48	transfer	transfer	NOUN
ftr-1851	3128	49	was	be	AUX
ftr-1851	3128	50	tax	tax	NOUN
ftr-1851	3128	51	avoidance	avoidance	NOUN
ftr-1851	3128	52	.	.	PUNCT
ftr-1851	3129	1	any	any	DET
ftr-1851	3129	2	transfer	transfer	NOUN
ftr-1851	3129	3	occurring	occur	VERB
ftr-1851	3129	4	after	after	ADP
ftr-1851	3129	5	the	the	DET
ftr-1851	3129	6	date	date	NOUN
ftr-1851	3129	7	one	one	NUM
ftr-1851	3129	8	year	year	NOUN
ftr-1851	3129	9	before	before	SCONJ
ftr-1851	3129	10	the	the	DET
ftr-1851	3129	11	taxpayer	taxpayer	NOUN
ftr-1851	3129	12	receives	receive	VERB
ftr-1851	3129	13	a	a	DET
ftr-1851	3129	14	thirty	thirty	NUM
ftr-1851	3129	15	-	-	PUNCT
ftr-1851	3129	16	day	day	NOUN
ftr-1851	3129	17	letter	letter	NOUN
ftr-1851	3129	18	proposing	propose	VERB
ftr-1851	3129	19	a	a	DET
ftr-1851	3129	20	deficiency	deficiency	NOUN
ftr-1851	3129	21	is	be	AUX
ftr-1851	3129	22	presumed	presume	VERB
ftr-1851	3129	23	to	to	PART
ftr-1851	3129	24	have	have	VERB
ftr-1851	3129	25	the	the	DET
ftr-1851	3129	26	proscribed	proscribe	VERB
ftr-1851	3129	27	purpose	purpose	NOUN
ftr-1851	3129	28	regardless	regardless	ADV
ftr-1851	3129	29	of	of	ADP
ftr-1851	3129	30	its	its	PRON
ftr-1851	3129	31	actual	actual	ADJ
ftr-1851	3129	32	motivation	motivation	NOUN
ftr-1851	3129	33	,	,	PUNCT
ftr-1851	3129	34	unless	unless	SCONJ
ftr-1851	3129	35	the	the	DET
ftr-1851	3129	36	transfer	transfer	NOUN
ftr-1851	3129	37	was	be	AUX
ftr-1851	3129	38	pursuant	pursuant	ADJ
ftr-1851	3129	39	to	to	ADP
ftr-1851	3129	40	a	a	DET
ftr-1851	3129	41	divorce	divorce	NOUN
ftr-1851	3129	42	or	or	CCONJ
ftr-1851	3129	43	separation	separation	NOUN
ftr-1851	3129	44	and	and	CCONJ
ftr-1851	3129	45	the	the	DET
ftr-1851	3129	46	taxpayer	taxpayer	NOUN
ftr-1851	3129	47	proves	prove	VERB
ftr-1851	3129	48	that	that	SCONJ
ftr-1851	3129	49	it	it	PRON
ftr-1851	3129	50	did	do	AUX
ftr-1851	3129	51	not	not	PART
ftr-1851	3129	52	have	have	VERB
ftr-1851	3129	53	the	the	DET
ftr-1851	3129	54	proscribed	proscribe	VERB
ftr-1851	3129	55	purpose	purpose	NOUN
ftr-1851	3129	56	.	.	PUNCT
ftr-1851	3130	1	judge	judge	PROPN
ftr-1851	3130	2	cohen	cohen	PROPN
ftr-1851	3130	3	held	hold	VERB
ftr-1851	3130	4	that	that	SCONJ
ftr-1851	3130	5	a	a	DET
ftr-1851	3130	6	transfer	transfer	NOUN
ftr-1851	3130	7	of	of	ADP
ftr-1851	3130	8	assets	asset	NOUN
ftr-1851	3130	9	pursuant	pursuant	ADJ
ftr-1851	3130	10	to	to	ADP
ftr-1851	3130	11	legal	legal	ADJ
ftr-1851	3130	12	separation	separation	NOUN
ftr-1851	3130	13	within	within	ADP
ftr-1851	3130	14	one	one	NUM
ftr-1851	3130	15	year	year	NOUN
ftr-1851	3130	16	before	before	SCONJ
ftr-1851	3130	17	taxpayers	taxpayer	NOUN
ftr-1851	3130	18	received	receive	VERB
ftr-1851	3130	19	a	a	DET
ftr-1851	3130	20	thirty	thirty	NUM
ftr-1851	3130	21	-	-	PUNCT
ftr-1851	3130	22	day	day	NOUN
ftr-1851	3130	23	letter	letter	NOUN
ftr-1851	3130	24	,	,	PUNCT
ftr-1851	3130	25	after	after	ADP
ftr-1851	3130	26	which	which	PRON
ftr-1851	3130	27	the	the	DET
ftr-1851	3130	28	spouses	spouse	NOUN
ftr-1851	3130	29	continued	continue	VERB
ftr-1851	3130	30	to	to	PART
ftr-1851	3130	31	reside	reside	VERB
ftr-1851	3130	32	together	together	ADV
ftr-1851	3130	33	,	,	PUNCT
ftr-1851	3130	34	was	be	AUX
ftr-1851	3130	35	subject	subject	ADJ
ftr-1851	3130	36	to	to	ADP
ftr-1851	3130	37	the	the	DET
ftr-1851	3130	38	§	§	PROPN
ftr-1851	3130	39	5015(c)(4	5015(c)(4	NUM
ftr-1851	3130	40	)	)	PUNCT
ftr-1851	3130	41	exception	exception	NOUN
ftr-1851	3130	42	to	to	ADP
ftr-1851	3130	43	apportioned	apportion	VERB
ftr-1851	3130	44	liability	liability	NOUN
ftr-1851	3130	45	because	because	SCONJ
ftr-1851	3130	46	the	the	DET
ftr-1851	3130	47	principal	principal	ADJ
ftr-1851	3130	48	purpose	purpose	NOUN
ftr-1851	3130	49	for	for	ADP
ftr-1851	3130	50	the	the	DET
ftr-1851	3130	51	legal	legal	ADJ
ftr-1851	3130	52	separation	separation	NOUN
ftr-1851	3130	53	was	be	AUX
ftr-1851	3130	54	to	to	PART
ftr-1851	3130	55	transfer	transfer	VERB
ftr-1851	3130	56	assets	asset	NOUN
ftr-1851	3130	57	under	under	ADP
ftr-1851	3130	58	the	the	DET
ftr-1851	3130	59	guise	guise	NOUN
ftr-1851	3130	60	of	of	ADP
ftr-1851	3130	61	state	state	NOUN
ftr-1851	3130	62	family	family	NOUN
ftr-1851	3130	63	law	law	NOUN
ftr-1851	3130	64	.	.	PUNCT
ftr-1851	3131	1	20041	20041	NUM
ftr-1851	3131	2	florida	florida	PROPN
ftr-1851	3131	3	tax	tax	PROPN
ftr-1851	3131	4	review	review	NOUN
ftr-1851	3131	5	14	14	NUM
ftr-1851	3131	6	.	.	PUNCT
ftr-1851	3132	1	election	election	NOUN
ftr-1851	3132	2	not	not	PART
ftr-1851	3132	3	made	make	VERB
ftr-1851	3132	4	within	within	ADP
ftr-1851	3132	5	two	two	NUM
ftr-1851	3132	6	years	year	NOUN
ftr-1851	3132	7	of	of	ADP
ftr-1851	3132	8	first	first	ADJ
ftr-1851	3132	9	collection	collection	NOUN
ftr-1851	3132	10	activity	activity	NOUN
ftr-1851	3132	11	.	.	PUNCT
ftr-1851	3133	1	campbell	campbell	PROPN
ftr-1851	3133	2	v.	v.	PROPN
ftr-1851	3133	3	commissioner	commissioner	PROPN
ftr-1851	3133	4	,	,	PUNCT
ftr-1851	3133	5	121	121	NUM
ftr-1851	3133	6	t.c	t.c	NOUN
ftr-1851	3133	7	.	.	PROPN
ftr-1851	3133	8	290	290	NUM
ftr-1851	3133	9	(	(	PUNCT
ftr-1851	3133	10	11/24/03	11/24/03	PROPN
ftr-1851	3133	11	)	)	PUNCT
ftr-1851	3133	12	.	.	PUNCT
ftr-1851	3134	1	pursuant	pursuant	ADJ
ftr-1851	3134	2	to	to	ADP
ftr-1851	3134	3	§	§	PROPN
ftr-1851	3134	4	§	§	PROPN
ftr-1851	3134	5	6015(b)(1)(e	6015(b)(1)(e	NUM
ftr-1851	3134	6	)	)	PUNCT
ftr-1851	3134	7	and	and	CCONJ
ftr-1851	3134	8	(	(	PUNCT
ftr-1851	3134	9	c)(3)(b	c)(3)(b	PROPN
ftr-1851	3134	10	)	)	PUNCT
ftr-1851	3135	1	[	[	X
ftr-1851	3135	2	and	and	CCONJ
ftr-1851	3135	3	rev	rev	PROPN
ftr-1851	3135	4	.	.	PROPN
ftr-1851	3135	5	proc	proc	PROPN
ftr-1851	3135	6	.	.	PUNCT
ftr-1851	3136	1	2000	2000	NUM
ftr-1851	3136	2	-	-	SYM
ftr-1851	3136	3	15	15	NUM
ftr-1851	3136	4	,	,	PUNCT
ftr-1851	3136	5	§	§	PROPN
ftr-1851	3136	6	5	5	NUM
ftr-1851	3136	7	,	,	PUNCT
ftr-1851	3136	8	2001	2001	NUM
ftr-1851	3136	9	-	-	SYM
ftr-1851	3136	10	1	1	NUM
ftr-1851	3136	11	c.b	c.b	PROPN
ftr-1851	3136	12	.	.	PROPN
ftr-1851	3136	13	447	447	NUM
ftr-1851	3136	14	]	]	X
ftr-1851	3136	15	,	,	PUNCT
ftr-1851	3136	16	an	an	DET
ftr-1851	3136	17	innocent	innocent	ADJ
ftr-1851	3136	18	spouse	spouse	NOUN
ftr-1851	3136	19	election	election	NOUN
ftr-1851	3136	20	must	must	AUX
ftr-1851	3136	21	be	be	AUX
ftr-1851	3136	22	made	make	VERB
ftr-1851	3136	23	within	within	ADP
ftr-1851	3136	24	two	two	NUM
ftr-1851	3136	25	years	year	NOUN
ftr-1851	3136	26	of	of	ADP
ftr-1851	3136	27	the	the	DET
ftr-1851	3136	28	irs	irs	PROPN
ftr-1851	3136	29	's	's	PART
ftr-1851	3136	30	first	first	ADJ
ftr-1851	3136	31	collection	collection	NOUN
ftr-1851	3136	32	activity	activity	NOUN
ftr-1851	3136	33	against	against	ADP
ftr-1851	3136	34	the	the	DET
ftr-1851	3136	35	individual	individual	ADJ
ftr-1851	3136	36	making	make	VERB
ftr-1851	3136	37	the	the	DET
ftr-1851	3136	38	election	election	NOUN
ftr-1851	3136	39	.	.	PUNCT
ftr-1851	3137	1	in	in	ADP
ftr-1851	3137	2	this	this	DET
ftr-1851	3137	3	case	case	NOUN
ftr-1851	3137	4	,	,	PUNCT
ftr-1851	3137	5	judge	judge	PROPN
ftr-1851	3137	6	foley	foley	PROPN
ftr-1851	3137	7	held	hold	VERB
ftr-1851	3137	8	that	that	SCONJ
ftr-1851	3137	9	an	an	DET
ftr-1851	3137	10	offset	offset	NOUN
ftr-1851	3137	11	of	of	ADP
ftr-1851	3137	12	an	an	DET
ftr-1851	3137	13	overpayment	overpayment	NOUN
ftr-1851	3137	14	for	for	ADP
ftr-1851	3137	15	one	one	NUM
ftr-1851	3137	16	year	year	NOUN
ftr-1851	3137	17	as	as	ADP
ftr-1851	3137	18	credit	credit	NOUN
ftr-1851	3137	19	against	against	ADP
ftr-1851	3137	20	an	an	DET
ftr-1851	3137	21	unpaid	unpaid	ADJ
ftr-1851	3137	22	tax	tax	NOUN
ftr-1851	3137	23	liability	liability	NOUN
ftr-1851	3137	24	for	for	ADP
ftr-1851	3137	25	another	another	DET
ftr-1851	3137	26	year	year	NOUN
ftr-1851	3137	27	,	,	PUNCT
ftr-1851	3137	28	pursuant	pursuant	ADJ
ftr-1851	3137	29	to	to	ADP
ftr-1851	3137	30	§	§	PROPN
ftr-1851	3137	31	6402(a	6402(a	NOUN
ftr-1851	3137	32	)	)	PUNCT
ftr-1851	3137	33	,	,	PUNCT
ftr-1851	3137	34	is	be	AUX
ftr-1851	3137	35	a	a	DET
ftr-1851	3137	36	collection	collection	NOUN
ftr-1851	3137	37	activity	activity	NOUN
ftr-1851	3137	38	.	.	PUNCT
ftr-1851	3138	1	as	as	ADP
ftr-1851	3138	2	a	a	DET
ftr-1851	3138	3	result	result	NOUN
ftr-1851	3138	4	,	,	PUNCT
ftr-1851	3138	5	the	the	DET
ftr-1851	3138	6	taxpayer	taxpayer	NOUN
ftr-1851	3138	7	's	's	PART
ftr-1851	3138	8	election	election	NOUN
ftr-1851	3138	9	was	be	AUX
ftr-1851	3138	10	not	not	PART
ftr-1851	3138	11	timely	timely	ADJ
ftr-1851	3138	12	.	.	PUNCT
ftr-1851	3139	1	15	15	X
ftr-1851	3139	2	.	.	PUNCT
ftr-1851	3140	1	ewing	ewing	PROPN
ftr-1851	3140	2	v.	v.	PROPN
ftr-1851	3140	3	commissioner	commissioner	PROPN
ftr-1851	3140	4	,	,	PUNCT
ftr-1851	3140	5	122	122	NUM
ftr-1851	3140	6	t.c	t.c	PROPN
ftr-1851	3140	7	.	.	PUNCT
ftr-1851	3141	1	no	no	INTJ
ftr-1851	3141	2	.	.	NOUN
ftr-1851	3141	3	2	2	NUM
ftr-1851	3141	4	(	(	PUNCT
ftr-1851	3141	5	1/28/04	1/28/04	NUM
ftr-1851	3141	6	)	)	PUNCT
ftr-1851	3141	7	.	.	PUNCT
ftr-1851	3142	1	in	in	ADP
ftr-1851	3142	2	a	a	DET
ftr-1851	3142	3	reviewed	review	VERB
ftr-1851	3142	4	opinion	opinion	NOUN
ftr-1851	3142	5	by	by	ADP
ftr-1851	3142	6	judge	judge	NOUN
ftr-1851	3142	7	colvin	colvin	PROPN
ftr-1851	3142	8	,	,	PUNCT
ftr-1851	3142	9	the	the	DET
ftr-1851	3142	10	tax	tax	NOUN
ftr-1851	3142	11	court	court	NOUN
ftr-1851	3142	12	held	hold	VERB
ftr-1851	3142	13	that	that	SCONJ
ftr-1851	3142	14	even	even	ADV
ftr-1851	3142	15	though	though	SCONJ
ftr-1851	3142	16	the	the	DET
ftr-1851	3142	17	standard	standard	NOUN
ftr-1851	3142	18	for	for	ADP
ftr-1851	3142	19	reviewing	review	VERB
ftr-1851	3142	20	the	the	DET
ftr-1851	3142	21	commissioner	commissioner	NOUN
ftr-1851	3142	22	's	's	PART
ftr-1851	3142	23	failure	failure	NOUN
ftr-1851	3142	24	to	to	PART
ftr-1851	3142	25	grant	grant	VERB
ftr-1851	3142	26	equitable	equitable	ADJ
ftr-1851	3142	27	relief	relief	NOUN
ftr-1851	3142	28	under	under	ADP
ftr-1851	3142	29	§	§	PROPN
ftr-1851	3142	30	6015(f	6015(f	NUM
ftr-1851	3142	31	)	)	PUNCT
ftr-1851	3142	32	is	be	AUX
ftr-1851	3142	33	abuse	abuse	NOUN
ftr-1851	3142	34	of	of	ADP
ftr-1851	3142	35	discretion	discretion	NOUN
ftr-1851	3142	36	,	,	PUNCT
ftr-1851	3142	37	the	the	DET
ftr-1851	3142	38	tax	tax	NOUN
ftr-1851	3142	39	court	court	NOUN
ftr-1851	3142	40	's	's	PART
ftr-1851	3142	41	review	review	NOUN
ftr-1851	3142	42	is	be	AUX
ftr-1851	3142	43	not	not	PART
ftr-1851	3142	44	necessarily	necessarily	ADV
ftr-1851	3142	45	limited	limit	VERB
ftr-1851	3142	46	to	to	ADP
ftr-1851	3142	47	the	the	DET
ftr-1851	3142	48	facts	fact	NOUN
ftr-1851	3142	49	that	that	PRON
ftr-1851	3142	50	were	be	AUX
ftr-1851	3142	51	in	in	ADP
ftr-1851	3142	52	the	the	DET
ftr-1851	3142	53	administrative	administrative	ADJ
ftr-1851	3142	54	record	record	NOUN
ftr-1851	3142	55	.	.	PUNCT
ftr-1851	3143	1	judges	judge	NOUN
ftr-1851	3143	2	halpem	halpem	PROPN
ftr-1851	3143	3	,	,	PUNCT
ftr-1851	3143	4	holmes	holme	NOUN
ftr-1851	3143	5	,	,	PUNCT
ftr-1851	3143	6	chiechi	chiechi	ADJ
ftr-1851	3143	7	,	,	PUNCT
ftr-1851	3143	8	and	and	CCONJ
ftr-1851	3143	9	foley	foley	PROPN
ftr-1851	3143	10	dissented	dissent	VERB
ftr-1851	3143	11	.	.	PUNCT
ftr-1851	3144	1	16	16	NUM
ftr-1851	3144	2	.	.	PUNCT
ftr-1851	3145	1	they	they	PRON
ftr-1851	3145	2	're	be	AUX
ftr-1851	3145	3	literally	literally	ADV
ftr-1851	3145	4	dying	die	VERB
ftr-1851	3145	5	to	to	PART
ftr-1851	3145	6	try	try	VERB
ftr-1851	3145	7	to	to	PART
ftr-1851	3145	8	get	get	VERB
ftr-1851	3145	9	§	§	PROPN
ftr-1851	3145	10	6015(c	6015(c	NOUN
ftr-1851	3145	11	)	)	PUNCT
ftr-1851	3145	12	relief	relief	NOUN
ftr-1851	3145	13	.	.	PUNCT
ftr-1851	3146	1	jonson	jonson	PROPN
ftr-1851	3146	2	's	's	PART
ftr-1851	3146	3	estate	estate	PROPN
ftr-1851	3146	4	v.	v.	PROPN
ftr-1851	3146	5	commissioner	commissioner	NOUN
ftr-1851	3146	6	,	,	PUNCT
ftr-1851	3146	7	118	118	NUM
ftr-1851	3146	8	t.c	t.c	PROPN
ftr-1851	3146	9	.	.	PROPN
ftr-1851	3146	10	106	106	NUM
ftr-1851	3146	11	(	(	PUNCT
ftr-1851	3146	12	2/8/02	2/8/02	NUM
ftr-1851	3146	13	)	)	PUNCT
ftr-1851	3146	14	.	.	PUNCT
ftr-1851	3147	1	in	in	ADP
ftr-1851	3147	2	an	an	DET
ftr-1851	3147	3	innocent	innocent	ADJ
ftr-1851	3147	4	spouse	spouse	NOUN
ftr-1851	3147	5	case	case	NOUN
ftr-1851	3147	6	involving	involve	VERB
ftr-1851	3147	7	tax	tax	NOUN
ftr-1851	3147	8	shelter	shelter	NOUN
ftr-1851	3147	9	deductions	deduction	NOUN
ftr-1851	3147	10	that	that	PRON
ftr-1851	3147	11	was	be	AUX
ftr-1851	3147	12	appealable	appealable	ADJ
ftr-1851	3147	13	to	to	ADP
ftr-1851	3147	14	the	the	DET
ftr-1851	3147	15	tenth	tenth	ADJ
ftr-1851	3147	16	circuit	circuit	NOUN
ftr-1851	3147	17	,	,	PUNCT
ftr-1851	3147	18	the	the	DET
ftr-1851	3147	19	tax	tax	NOUN
ftr-1851	3147	20	court	court	NOUN
ftr-1851	3147	21	applied	apply	VERB
ftr-1851	3147	22	the	the	DET
ftr-1851	3147	23	ninth	ninth	ADJ
ftr-1851	3147	24	circuit	circuit	NOUN
ftr-1851	3147	25	's	's	PART
ftr-1851	3147	26	liberal	liberal	ADJ
ftr-1851	3147	27	standard	standard	NOUN
ftr-1851	3147	28	from	from	ADP
ftr-1851	3147	29	price	price	NOUN
ftr-1851	3147	30	v.	v.	ADP
ftr-1851	3147	31	commissioner	commissioner	NOUN
ftr-1851	3147	32	,	,	PUNCT
ftr-1851	3147	33	887	887	NUM
ftr-1851	3147	34	f.2d	f.2d	SYM
ftr-1851	3147	35	959	959	NUM
ftr-1851	3147	36	(	(	PUNCT
ftr-1851	3147	37	9th	9th	ADJ
ftr-1851	3147	38	cir	cir	NOUN
ftr-1851	3147	39	.	.	PROPN
ftr-1851	3147	40	1989	1989	NUM
ftr-1851	3147	41	)	)	PUNCT
ftr-1851	3147	42	,	,	PUNCT
ftr-1851	3147	43	requiring	require	VERB
ftr-1851	3147	44	only	only	ADV
ftr-1851	3147	45	that	that	SCONJ
ftr-1851	3147	46	a	a	DET
ftr-1851	3147	47	spouse	spouse	NOUN
ftr-1851	3147	48	seeking	seek	VERB
ftr-1851	3147	49	relief	relief	NOUN
ftr-1851	3147	50	"	"	PUNCT
ftr-1851	3147	51	establish	establish	VERB
ftr-1851	3147	52	that	that	SCONJ
ftr-1851	3147	53	she	she	PRON
ftr-1851	3147	54	did	do	AUX
ftr-1851	3147	55	not	not	PART
ftr-1851	3147	56	know	know	VERB
ftr-1851	3147	57	and	and	CCONJ
ftr-1851	3147	58	had	have	VERB
ftr-1851	3147	59	no	no	DET
ftr-1851	3147	60	reason	reason	NOUN
ftr-1851	3147	61	to	to	PART
ftr-1851	3147	62	know	know	VERB
ftr-1851	3147	63	that	that	SCONJ
ftr-1851	3147	64	the	the	DET
ftr-1851	3147	65	deduction	deduction	NOUN
ftr-1851	3147	66	would	would	AUX
ftr-1851	3147	67	give	give	VERB
ftr-1851	3147	68	rise	rise	NOUN
ftr-1851	3147	69	to	to	ADP
ftr-1851	3147	70	a	a	DET
ftr-1851	3147	71	substantial	substantial	ADJ
ftr-1851	3147	72	understatement	understatement	NOUN
ftr-1851	3147	73	,	,	PUNCT
ftr-1851	3147	74	"	"	PUNCT
ftr-1851	3147	75	on	on	ADP
ftr-1851	3147	76	the	the	DET
ftr-1851	3147	77	basis	basis	NOUN
ftr-1851	3147	78	of	of	ADP
ftr-1851	3147	79	a	a	DET
ftr-1851	3147	80	favorable	favorable	ADJ
ftr-1851	3147	81	citation	citation	NOUN
ftr-1851	3147	82	to	to	PART
ftr-1851	3147	83	price	price	VERB
ftr-1851	3147	84	in	in	ADP
ftr-1851	3147	85	an	an	DET
ftr-1851	3147	86	unpublished	unpublished	ADJ
ftr-1851	3147	87	tenth	tenth	ADJ
ftr-1851	3147	88	circuit	circuit	NOUN
ftr-1851	3147	89	opinion	opinion	NOUN
ftr-1851	3147	90	.	.	PUNCT
ftr-1851	3148	1	however	however	ADV
ftr-1851	3148	2	,	,	PUNCT
ftr-1851	3148	3	the	the	DET
ftr-1851	3148	4	tax	tax	NOUN
ftr-1851	3148	5	court	court	NOUN
ftr-1851	3148	6	denied	deny	VERB
ftr-1851	3148	7	§	§	PROPN
ftr-1851	3148	8	6015(b	6015(b	NOUN
ftr-1851	3148	9	)	)	PUNCT
ftr-1851	3148	10	relief	relief	NOUN
ftr-1851	3148	11	because	because	SCONJ
ftr-1851	3148	12	the	the	DET
ftr-1851	3148	13	spouse	spouse	NOUN
ftr-1851	3148	14	was	be	AUX
ftr-1851	3148	15	well	well	ADV
ftr-1851	3148	16	educated	educate	VERB
ftr-1851	3148	17	,	,	PUNCT
ftr-1851	3148	18	active	active	ADJ
ftr-1851	3148	19	in	in	ADP
ftr-1851	3148	20	her	her	PRON
ftr-1851	3148	21	husband	husband	NOUN
ftr-1851	3148	22	's	's	PART
ftr-1851	3148	23	financial	financial	ADJ
ftr-1851	3148	24	affairs	affair	NOUN
ftr-1851	3148	25	,	,	PUNCT
ftr-1851	3148	26	had	have	VERB
ftr-1851	3148	27	full	full	ADJ
ftr-1851	3148	28	knowledge	knowledge	NOUN
ftr-1851	3148	29	of	of	ADP
ftr-1851	3148	30	the	the	DET
ftr-1851	3148	31	facts	fact	NOUN
ftr-1851	3148	32	of	of	ADP
ftr-1851	3148	33	the	the	DET
ftr-1851	3148	34	investment	investment	NOUN
ftr-1851	3148	35	,	,	PUNCT
ftr-1851	3148	36	and	and	CCONJ
ftr-1851	3148	37	benefited	benefit	VERB
ftr-1851	3148	38	from	from	ADP
ftr-1851	3148	39	the	the	DET
ftr-1851	3148	40	understatement	understatement	NOUN
ftr-1851	3148	41	.	.	PUNCT
ftr-1851	3149	1	the	the	DET
ftr-1851	3149	2	deceased	deceased	ADJ
ftr-1851	3149	3	wife	wife	NOUN
ftr-1851	3149	4	's	's	PART
ftr-1851	3149	5	personal	personal	ADJ
ftr-1851	3149	6	representative	representative	NOUN
ftr-1851	3149	7	[	[	X
ftr-1851	3149	8	her	her	PRON
ftr-1851	3149	9	husband	husband	NOUN
ftr-1851	3149	10	]	]	PUNCT
ftr-1851	3149	11	made	make	VERB
ftr-1851	3149	12	a	a	DET
ftr-1851	3149	13	§	§	PROPN
ftr-1851	3149	14	6015(c	6015(c	NOUN
ftr-1851	3149	15	)	)	PUNCT
ftr-1851	3149	16	apportioned	apportion	VERB
ftr-1851	3149	17	liability	liability	NOUN
ftr-1851	3149	18	election	election	NOUN
ftr-1851	3149	19	more	more	ADJ
ftr-1851	3149	20	than	than	ADP
ftr-1851	3149	21	12	12	NUM
ftr-1851	3149	22	months	month	NOUN
ftr-1851	3149	23	after	after	ADP
ftr-1851	3149	24	her	her	PRON
ftr-1851	3149	25	death	death	NOUN
ftr-1851	3149	26	[	[	X
ftr-1851	3149	27	and	and	CCONJ
ftr-1851	3149	28	the	the	DET
ftr-1851	3149	29	commissioner	commissioner	NOUN
ftr-1851	3149	30	did	do	AUX
ftr-1851	3149	31	not	not	PART
ftr-1851	3149	32	challenge	challenge	VERB
ftr-1851	3149	33	the	the	DET
ftr-1851	3149	34	representative	representative	NOUN
ftr-1851	3149	35	's	's	PART
ftr-1851	3149	36	procedural	procedural	ADJ
ftr-1851	3149	37	right	right	NOUN
ftr-1851	3149	38	to	to	PART
ftr-1851	3149	39	make	make	VERB
ftr-1851	3149	40	the	the	DET
ftr-1851	3149	41	election	election	NOUN
ftr-1851	3149	42	]	]	PUNCT
ftr-1851	3149	43	,	,	PUNCT
ftr-1851	3149	44	but	but	CCONJ
ftr-1851	3149	45	§	§	PROPN
ftr-1851	3149	46	6015(c	6015(c	NOUN
ftr-1851	3149	47	)	)	PUNCT
ftr-1851	3149	48	relief	relief	NOUN
ftr-1851	3149	49	was	be	AUX
ftr-1851	3149	50	denied	deny	VERB
ftr-1851	3149	51	.	.	PUNCT
ftr-1851	3150	1	the	the	DET
ftr-1851	3150	2	personal	personal	ADJ
ftr-1851	3150	3	representative	representative	NOUN
ftr-1851	3150	4	"	"	PUNCT
ftr-1851	3150	5	stepped	step	VERB
ftr-1851	3150	6	into	into	ADP
ftr-1851	3150	7	the	the	DET
ftr-1851	3150	8	shoes	shoe	NOUN
ftr-1851	3150	9	"	"	PUNCT
ftr-1851	3150	10	of	of	ADP
ftr-1851	3150	11	the	the	DET
ftr-1851	3150	12	deceased	deceased	ADJ
ftr-1851	3150	13	spouse	spouse	NOUN
ftr-1851	3150	14	,	,	PUNCT
ftr-1851	3150	15	and	and	CCONJ
ftr-1851	3150	16	she	she	PRON
ftr-1851	3150	17	did	do	AUX
ftr-1851	3150	18	not	not	PART
ftr-1851	3150	19	qualify	qualify	VERB
ftr-1851	3150	20	for	for	ADP
ftr-1851	3150	21	§	§	PROPN
ftr-1851	3150	22	6015(c	6015(c	NOUN
ftr-1851	3150	23	)	)	PUNCT
ftr-1851	3150	24	relief	relief	NOUN
ftr-1851	3150	25	because	because	SCONJ
ftr-1851	3150	26	at	at	ADP
ftr-1851	3150	27	the	the	DET
ftr-1851	3150	28	time	time	NOUN
ftr-1851	3150	29	of	of	ADP
ftr-1851	3150	30	her	her	PRON
ftr-1851	3150	31	death	death	NOUN
ftr-1851	3150	32	she	she	PRON
ftr-1851	3150	33	and	and	CCONJ
ftr-1851	3150	34	her	her	PRON
ftr-1851	3150	35	husband	husband	NOUN
ftr-1851	3150	36	were	be	AUX
ftr-1851	3150	37	not	not	PART
ftr-1851	3150	38	divorced	divorce	VERB
ftr-1851	3150	39	or	or	CCONJ
ftr-1851	3150	40	separated	separate	VERB
ftr-1851	3150	41	and	and	CCONJ
ftr-1851	3150	42	were	be	AUX
ftr-1851	3150	43	members	member	NOUN
ftr-1851	3150	44	of	of	ADP
ftr-1851	3150	45	the	the	DET
ftr-1851	3150	46	same	same	ADJ
ftr-1851	3150	47	household	household	NOUN
ftr-1851	3150	48	.	.	PUNCT
ftr-1851	3151	1	although	although	SCONJ
ftr-1851	3151	2	h.	h.	PROPN
ftr-1851	3151	3	rept	rept	PROPN
ftr-1851	3151	4	.	.	PUNCT
ftr-1851	3152	1	no	no	INTJ
ftr-1851	3152	2	.	.	NOUN
ftr-1851	3152	3	105559	105559	NUM
ftr-1851	3153	1	at	at	ADP
ftr-1851	3153	2	page	page	NOUN
ftr-1851	3153	3	252	252	NUM
ftr-1851	3153	4	,	,	PUNCT
ftr-1851	3153	5	n.16	n.16	PROPN
ftr-1851	3153	6	states	state	VERB
ftr-1851	3153	7	that	that	SCONJ
ftr-1851	3153	8	a	a	DET
ftr-1851	3153	9	taxpayer	taxpayer	NOUN
ftr-1851	3153	10	is	be	AUX
ftr-1851	3153	11	no	no	ADV
ftr-1851	3153	12	longer	long	ADV
ftr-1851	3153	13	married	marry	VERB
ftr-1851	3153	14	if	if	SCONJ
ftr-1851	3153	15	he	he	PRON
ftr-1851	3153	16	or	or	CCONJ
ftr-1851	3153	17	she	she	PRON
ftr-1851	3153	18	is	be	AUX
ftr-1851	3153	19	widowed	widow	VERB
ftr-1851	3153	20	,	,	PUNCT
ftr-1851	3153	21	congress	congress	PROPN
ftr-1851	3153	22	did	do	AUX
ftr-1851	3153	23	not	not	PART
ftr-1851	3153	24	intend	intend	VERB
ftr-1851	3153	25	§	§	PROPN
ftr-1851	3153	26	6015(c	6015(c	NOUN
ftr-1851	3153	27	)	)	PUNCT
ftr-1851	3153	28	to	to	PART
ftr-1851	3153	29	apply	apply	VERB
ftr-1851	3153	30	to	to	ADP
ftr-1851	3153	31	the	the	DET
ftr-1851	3153	32	estate	estate	NOUN
ftr-1851	3153	33	of	of	ADP
ftr-1851	3153	34	a	a	DET
ftr-1851	3153	35	spouse	spouse	NOUN
ftr-1851	3153	36	who	who	PRON
ftr-1851	3153	37	was	be	AUX
ftr-1851	3153	38	"	"	PUNCT
ftr-1851	3153	39	happily	happily	ADV
ftr-1851	3153	40	married	marry	VERB
ftr-1851	3153	41	"	"	PUNCT
ftr-1851	3153	42	at	at	ADP
ftr-1851	3153	43	the	the	DET
ftr-1851	3153	44	time	time	NOUN
ftr-1851	3153	45	of	of	ADP
ftr-1851	3153	46	death	death	NOUN
ftr-1851	3153	47	.	.	PUNCT
ftr-1851	3154	1	equitable	equitable	ADJ
ftr-1851	3154	2	relief	relief	NOUN
ftr-1851	3154	3	under	under	ADP
ftr-1851	3154	4	§	§	PROPN
ftr-1851	3154	5	6015(f	6015(f	NUM
ftr-1851	3154	6	)	)	PUNCT
ftr-1851	3154	7	also	also	ADV
ftr-1851	3154	8	was	be	AUX
ftr-1851	3154	9	denied	deny	VERB
ftr-1851	3154	10	.	.	PUNCT
ftr-1851	3155	1	a.	a.	PROPN
ftr-1851	3155	2	affirmed	affirmed	PROPN
ftr-1851	3155	3	,	,	PUNCT
ftr-1851	3155	4	but	but	CCONJ
ftr-1851	3155	5	possibly	possibly	ADV
ftr-1851	3155	6	on	on	ADP
ftr-1851	3155	7	different	different	ADJ
ftr-1851	3155	8	grounds	ground	NOUN
ftr-1851	3155	9	.	.	PUNCT
ftr-1851	3156	1	353	353	NUM
ftr-1851	3156	2	f.3d	f.3d	NUM
ftr-1851	3156	3	1181,93	1181,93	NUM
ftr-1851	3156	4	a.f.t.r.2d	a.f.t.r.2d	VERB
ftr-1851	3156	5	2004	2004	NUM
ftr-1851	3156	6	-	-	SYM
ftr-1851	3156	7	323,2004	323,2004	NUM
ftr-1851	3156	8	-	-	SYM
ftr-1851	3156	9	1	1	NUM
ftr-1851	3156	10	u.s.t.c	u.s.t.c	PROPN
ftr-1851	3156	11	.	.	PROPN
ftr-1851	3157	1	50,122	50,122	NUM
ftr-1851	3157	2	(	(	PUNCT
ftr-1851	3157	3	10th	10th	ADJ
ftr-1851	3157	4	cir	cir	NOUN
ftr-1851	3157	5	.	.	PUNCT
ftr-1851	3158	1	12/30/03	12/30/03	NUM
ftr-1851	3158	2	)	)	PUNCT
ftr-1851	3158	3	.	.	PUNCT
ftr-1851	3159	1	the	the	DET
ftr-1851	3159	2	tenth	tenth	ADJ
ftr-1851	3159	3	circuit	circuit	NOUN
ftr-1851	3159	4	(	(	PUNCT
ftr-1851	3159	5	judge	judge	NOUN
ftr-1851	3159	6	hartz	hartz	PROPN
ftr-1851	3159	7	)	)	PUNCT
ftr-1851	3159	8	affirmed	affirm	VERB
ftr-1851	3159	9	,	,	PUNCT
ftr-1851	3159	10	but	but	CCONJ
ftr-1851	3159	11	the	the	DET
ftr-1851	3159	12	reasoning	reasoning	NOUN
ftr-1851	3159	13	might	might	AUX
ftr-1851	3159	14	[	[	X
ftr-1851	3159	15	or	or	CCONJ
ftr-1851	3159	16	might	might	AUX
ftr-1851	3159	17	not	not	PART
ftr-1851	3159	18	be	be	AUX
ftr-1851	3159	19	]	]	PUNCT
ftr-1851	3159	20	slightly	slightly	ADV
ftr-1851	3159	21	different	different	ADJ
ftr-1851	3159	22	.	.	PUNCT
ftr-1851	3160	1	the	the	DET
ftr-1851	3160	2	court	court	NOUN
ftr-1851	3160	3	of	of	ADP
ftr-1851	3160	4	appeals	appeals	PROPN
ftr-1851	3160	5	concluded	conclude	VERB
ftr-1851	3160	6	that	that	SCONJ
ftr-1851	3160	7	although	although	SCONJ
ftr-1851	3160	8	the	the	DET
ftr-1851	3160	9	estate	estate	NOUN
ftr-1851	3160	10	could	could	AUX
ftr-1851	3160	11	perform	perform	VERB
ftr-1851	3160	12	the	the	DET
ftr-1851	3160	13	act	act	NOUN
ftr-1851	3160	14	of	of	ADP
ftr-1851	3160	15	filing	filing	NOUN
ftr-1851	3160	16	request	request	NOUN
ftr-1851	3160	17	for	for	ADP
ftr-1851	3160	18	relief	relief	NOUN
ftr-1851	3160	19	,	,	PUNCT
ftr-1851	3160	20	it	it	PRON
ftr-1851	3160	21	could	could	AUX
ftr-1851	3160	22	not	not	PART
ftr-1851	3160	23	satisfy	satisfy	VERB
ftr-1851	3160	24	the	the	DET
ftr-1851	3160	25	condition	condition	NOUN
ftr-1851	3160	26	that	that	SCONJ
ftr-1851	3160	27	the	the	DET
ftr-1851	3160	28	"	"	PUNCT
ftr-1851	3160	29	individual	individual	NOUN
ftr-1851	3160	30	"	"	PUNCT
ftr-1851	3160	31	seeking	seek	VERB
ftr-1851	3160	32	relief	relief	NOUN
ftr-1851	3160	33	was	be	AUX
ftr-1851	3160	34	"	"	PUNCT
ftr-1851	3160	35	no	no	ADV
ftr-1851	3160	36	longer	long	ADV
ftr-1851	3160	37	married	married	ADJ
ftr-1851	3160	38	to	to	PART
ftr-1851	3160	39	"	"	PUNCT
ftr-1851	3160	40	or	or	CCONJ
ftr-1851	3160	41	"	"	PUNCT
ftr-1851	3160	42	not	not	PART
ftr-1851	3160	43	a	a	DET
ftr-1851	3160	44	member	member	NOUN
ftr-1851	3160	45	of	of	ADP
ftr-1851	3160	46	the	the	DET
ftr-1851	3160	47	same	same	ADJ
ftr-1851	3160	48	household	household	NOUN
ftr-1851	3160	49	as	as	ADP
ftr-1851	3160	50	"	"	PUNCT
ftr-1851	3160	51	the	the	DET
ftr-1851	3160	52	other	other	ADJ
ftr-1851	3160	53	the	the	DET
ftr-1851	3160	54	spouse	spouse	NOUN
ftr-1851	3160	55	.	.	PUNCT
ftr-1851	3161	1	only	only	ADV
ftr-1851	3161	2	an	an	DET
ftr-1851	3161	3	"	"	PUNCT
ftr-1851	3161	4	individual	individual	NOUN
ftr-1851	3161	5	"	"	PUNCT
ftr-1851	3161	6	can	can	AUX
ftr-1851	3161	7	meet	meet	VERB
ftr-1851	3161	8	that	that	DET
ftr-1851	3161	9	condition	condition	NOUN
ftr-1851	3161	10	and	and	CCONJ
ftr-1851	3161	11	an	an	DET
ftr-1851	3161	12	"	"	PUNCT
ftr-1851	3161	13	individual	individual	NOUN
ftr-1851	3161	14	"	"	PUNCT
ftr-1851	3161	15	is	be	AUX
ftr-1851	3161	16	a	a	DET
ftr-1851	3161	17	living	live	VERB
ftr-1851	3161	18	being	being	NOUN
ftr-1851	3161	19	,	,	PUNCT
ftr-1851	3161	20	not	not	PART
ftr-1851	3161	21	a	a	DET
ftr-1851	3161	22	decedent	decedent	NOUN
ftr-1851	3161	23	's	's	PART
ftr-1851	3161	24	estate	estate	NOUN
ftr-1851	3161	25	.	.	PUNCT
ftr-1851	3162	1	thus	thus	ADV
ftr-1851	3162	2	,	,	PUNCT
ftr-1851	3162	3	there	there	PRON
ftr-1851	3162	4	was	be	VERB
ftr-1851	3162	5	no	no	DET
ftr-1851	3162	6	individual	individual	ADJ
ftr-1851	3162	7	eligible	eligible	ADJ
ftr-1851	3162	8	for	for	ADP
ftr-1851	3162	9	relief	relief	NOUN
ftr-1851	3162	10	.	.	PUNCT
ftr-1851	3163	1	[	[	X
ftr-1851	3163	2	vol.6	vol.6	NUM
ftr-1851	3163	3	:	:	PUNCT
ftr-1851	3163	4	si	si	PROPN
ftr-1851	3163	5	recent	recent	ADJ
ftr-1851	3163	6	developments	development	NOUN
ftr-1851	3163	7	in	in	ADP
ftr-1851	3163	8	federal	federal	ADJ
ftr-1851	3163	9	income	income	NOUN
ftr-1851	3163	10	taxation	taxation	PROPN
ftr-1851	3163	11	h.	h.	PROPN
ftr-1851	3163	12	miscellaneous	miscellaneous	PROPN
ftr-1851	3163	13	1	1	NUM
ftr-1851	3163	14	.	.	PUNCT
ftr-1851	3163	15	published	publish	VERB
ftr-1851	3163	16	guidance	guidance	NOUN
ftr-1851	3163	17	will	will	AUX
ftr-1851	3163	18	be	be	AUX
ftr-1851	3163	19	followed	follow	VERB
ftr-1851	3163	20	by	by	ADP
ftr-1851	3163	21	the	the	DET
ftr-1851	3163	22	courts	court	NOUN
ftr-1851	3163	23	.	.	PUNCT
ftr-1851	3164	1	rauenhorst	rauenhorst	PROPN
ftr-1851	3164	2	v.	v.	PROPN
ftr-1851	3164	3	commissioner	commissioner	NOUN
ftr-1851	3164	4	,	,	PUNCT
ftr-1851	3164	5	119	119	NUM
ftr-1851	3164	6	t.c	t.c	PROPN
ftr-1851	3164	7	.	.	PROPN
ftr-1851	3164	8	157	157	NUM
ftr-1851	3164	9	(	(	PUNCT
ftr-1851	3164	10	10/7/02	10/7/02	NUM
ftr-1851	3164	11	)	)	PUNCT
ftr-1851	3164	12	.	.	PUNCT
ftr-1851	3165	1	taxpayers	taxpayer	NOUN
ftr-1851	3165	2	transferred	transfer	VERB
ftr-1851	3165	3	warrants	warrant	NOUN
ftr-1851	3165	4	to	to	ADP
ftr-1851	3165	5	four	four	NUM
ftr-1851	3165	6	charities	charity	NOUN
ftr-1851	3165	7	,	,	PUNCT
ftr-1851	3165	8	which	which	PRON
ftr-1851	3165	9	the	the	DET
ftr-1851	3165	10	charities	charity	NOUN
ftr-1851	3165	11	sold	sell	VERB
ftr-1851	3165	12	shortly	shortly	ADV
ftr-1851	3165	13	thereafter	thereafter	ADV
ftr-1851	3165	14	.	.	PUNCT
ftr-1851	3166	1	at	at	ADP
ftr-1851	3166	2	the	the	DET
ftr-1851	3166	3	time	time	NOUN
ftr-1851	3166	4	of	of	ADP
ftr-1851	3166	5	the	the	DET
ftr-1851	3166	6	transfer	transfer	NOUN
ftr-1851	3166	7	,	,	PUNCT
ftr-1851	3166	8	the	the	DET
ftr-1851	3166	9	taxpayers	taxpayer	NOUN
ftr-1851	3166	10	knew	know	VERB
ftr-1851	3166	11	of	of	ADP
ftr-1851	3166	12	a	a	DET
ftr-1851	3166	13	contemplated	contemplated	ADJ
ftr-1851	3166	14	acquisition	acquisition	NOUN
ftr-1851	3166	15	of	of	ADP
ftr-1851	3166	16	the	the	DET
ftr-1851	3166	17	corporation	corporation	NOUN
ftr-1851	3166	18	.	.	PUNCT
ftr-1851	3167	1	judge	judge	PROPN
ftr-1851	3167	2	ruwe	ruwe	PROPN
ftr-1851	3167	3	held	hold	VERB
ftr-1851	3167	4	that	that	SCONJ
ftr-1851	3167	5	the	the	DET
ftr-1851	3167	6	taxpayers	taxpayer	NOUN
ftr-1851	3167	7	were	be	AUX
ftr-1851	3167	8	not	not	PART
ftr-1851	3167	9	subject	subject	ADJ
ftr-1851	3167	10	to	to	ADP
ftr-1851	3167	11	tax	tax	NOUN
ftr-1851	3167	12	on	on	ADP
ftr-1851	3167	13	the	the	DET
ftr-1851	3167	14	charities	charity	NOUN
ftr-1851	3167	15	'	'	PART
ftr-1851	3167	16	sale	sale	NOUN
ftr-1851	3167	17	of	of	ADP
ftr-1851	3167	18	warrants	warrant	NOUN
ftr-1851	3167	19	,	,	PUNCT
ftr-1851	3167	20	under	under	ADP
ftr-1851	3167	21	the	the	DET
ftr-1851	3167	22	anticipatory	anticipatory	ADJ
ftr-1851	3167	23	assignment	assignment	NOUN
ftr-1851	3167	24	of	of	ADP
ftr-1851	3167	25	income	income	NOUN
ftr-1851	3167	26	doctrine	doctrine	NOUN
ftr-1851	3167	27	,	,	PUNCT
ftr-1851	3167	28	because	because	SCONJ
ftr-1851	3167	29	rev	rev	PROPN
ftr-1851	3167	30	.	.	PROPN
ftr-1851	3167	31	rul	rul	NOUN
ftr-1851	3167	32	.	.	PUNCT
ftr-1851	3168	1	78	78	NUM
ftr-1851	3168	2	-	-	SYM
ftr-1851	3168	3	197	197	NUM
ftr-1851	3168	4	,	,	PUNCT
ftr-1851	3168	5	1978	1978	NUM
ftr-1851	3168	6	-	-	SYM
ftr-1851	3168	7	1	1	NUM
ftr-1851	3168	8	c.b	c.b	PROPN
ftr-1851	3168	9	.	.	PROPN
ftr-1851	3168	10	83	83	NUM
ftr-1851	3168	11	,	,	PUNCT
ftr-1851	3168	12	holds	hold	VERB
ftr-1851	3168	13	that	that	SCONJ
ftr-1851	3168	14	the	the	DET
ftr-1851	3168	15	anticipatory	anticipatory	ADJ
ftr-1851	3168	16	assignment	assignment	NOUN
ftr-1851	3168	17	of	of	ADP
ftr-1851	3168	18	income	income	NOUN
ftr-1851	3168	19	doctrine	doctrine	NOUN
ftr-1851	3168	20	is	be	AUX
ftr-1851	3168	21	inapplicable	inapplicable	ADJ
ftr-1851	3168	22	to	to	PART
ftr-1851	3168	23	donated	donated	VERB
ftr-1851	3168	24	property	property	NOUN
ftr-1851	3168	25	where	where	SCONJ
ftr-1851	3168	26	the	the	DET
ftr-1851	3168	27	charitable	charitable	ADJ
ftr-1851	3168	28	donees	donee	NOUN
ftr-1851	3168	29	are	be	AUX
ftr-1851	3168	30	not	not	PART
ftr-1851	3168	31	legally	legally	ADV
ftr-1851	3168	32	obligated	obligate	VERB
ftr-1851	3168	33	,	,	PUNCT
ftr-1851	3168	34	nor	nor	CCONJ
ftr-1851	3168	35	can	can	AUX
ftr-1851	3168	36	they	they	PRON
ftr-1851	3168	37	be	be	AUX
ftr-1851	3168	38	compelled	compel	VERB
ftr-1851	3168	39	,	,	PUNCT
ftr-1851	3168	40	to	to	PART
ftr-1851	3168	41	sell	sell	VERB
ftr-1851	3168	42	the	the	DET
ftr-1851	3168	43	contributed	contributed	ADJ
ftr-1851	3168	44	property	property	NOUN
ftr-1851	3168	45	.	.	PUNCT
ftr-1851	3169	1	a.	a.	NOUN
ftr-1851	3169	2	chief	chief	PROPN
ftr-1851	3169	3	counsel	counsel	NOUN
ftr-1851	3169	4	reminds	remind	VERB
ftr-1851	3169	5	irs	irs	PROPN
ftr-1851	3169	6	lawyers	lawyer	NOUN
ftr-1851	3169	7	.	.	PUNCT
ftr-1851	3170	1	chief	chief	ADJ
ftr-1851	3170	2	counsel	counsel	NOUN
ftr-1851	3170	3	notice	notice	VERB
ftr-1851	3170	4	cc-2002	cc-2002	NOUN
ftr-1851	3170	5	-	-	PUNCT
ftr-1851	3170	6	043	043	NUM
ftr-1851	3170	7	(	(	PUNCT
ftr-1851	3170	8	10/17/02	10/17/02	NUM
ftr-1851	3170	9	)	)	PUNCT
ftr-1851	3170	10	.	.	PUNCT
ftr-1851	3171	1	the	the	DET
ftr-1851	3171	2	irs	irs	PROPN
ftr-1851	3171	3	reminds	remind	VERB
ftr-1851	3171	4	chief	chief	ADJ
ftr-1851	3171	5	counsel	counsel	NOUN
ftr-1851	3171	6	attorneys	attorney	NOUN
ftr-1851	3171	7	of	of	ADP
ftr-1851	3171	8	the	the	DET
ftr-1851	3171	9	requirement	requirement	NOUN
ftr-1851	3171	10	to	to	PART
ftr-1851	3171	11	follow	follow	VERB
ftr-1851	3171	12	published	publish	VERB
ftr-1851	3171	13	guidance	guidance	NOUN
ftr-1851	3171	14	in	in	ADP
ftr-1851	3171	15	papers	paper	NOUN
ftr-1851	3171	16	filed	file	VERB
ftr-1851	3171	17	in	in	ADP
ftr-1851	3171	18	the	the	DET
ftr-1851	3171	19	tax	tax	NOUN
ftr-1851	3171	20	court	court	NOUN
ftr-1851	3171	21	or	or	CCONJ
ftr-1851	3171	22	in	in	ADP
ftr-1851	3171	23	defense	defense	NOUN
ftr-1851	3171	24	or	or	CCONJ
ftr-1851	3171	25	suit	suit	NOUN
ftr-1851	3171	26	letters	letter	NOUN
ftr-1851	3171	27	sent	send	VERB
ftr-1851	3171	28	to	to	ADP
ftr-1851	3171	29	the	the	DET
ftr-1851	3171	30	department	department	PROPN
ftr-1851	3171	31	of	of	ADP
ftr-1851	3171	32	justice	justice	PROPN
ftr-1851	3171	33	.	.	PUNCT
ftr-1851	3172	1	b.	b.	PROPN
ftr-1851	3172	2	and	and	CCONJ
ftr-1851	3172	3	again	again	ADV
ftr-1851	3172	4	,	,	PUNCT
ftr-1851	3172	5	this	this	DET
ftr-1851	3172	6	time	time	NOUN
ftr-1851	3172	7	with	with	ADP
ftr-1851	3172	8	more	more	ADJ
ftr-1851	3172	9	specificity	specificity	NOUN
ftr-1851	3172	10	.	.	PUNCT
ftr-1851	3173	1	chief	chief	ADJ
ftr-1851	3173	2	counsel	counsel	NOUN
ftr-1851	3173	3	notice	notice	VERB
ftr-1851	3173	4	cc-2003	cc-2003	PROPN
ftr-1851	3173	5	-	-	PUNCT
ftr-1851	3173	6	014	014	NUM
ftr-1851	3173	7	(	(	PUNCT
ftr-1851	3173	8	5/8/03	5/8/03	NUM
ftr-1851	3173	9	)	)	PUNCT
ftr-1851	3173	10	.	.	PUNCT
ftr-1851	3174	1	clarifies	clarify	VERB
ftr-1851	3174	2	the	the	DET
ftr-1851	3174	3	guidance	guidance	NOUN
ftr-1851	3174	4	of	of	ADP
ftr-1851	3174	5	cc-2002	cc-2002	NOUN
ftr-1851	3174	6	-	-	PUNCT
ftr-1851	3174	7	043	043	NUM
ftr-1851	3174	8	to	to	PART
ftr-1851	3174	9	provide	provide	VERB
ftr-1851	3174	10	specific	specific	ADJ
ftr-1851	3174	11	rules	rule	NOUN
ftr-1851	3174	12	regarding	regard	VERB
ftr-1851	3174	13	the	the	DET
ftr-1851	3174	14	requirement	requirement	NOUN
ftr-1851	3174	15	to	to	PART
ftr-1851	3174	16	follow	follow	VERB
ftr-1851	3174	17	published	publish	VERB
ftr-1851	3174	18	guidance	guidance	NOUN
ftr-1851	3174	19	.	.	PUNCT
ftr-1851	3175	1	*	*	PUNCT
ftr-1851	3175	2	rule	rule	NOUN
ftr-1851	3175	3	1	1	NUM
ftr-1851	3175	4	:	:	PUNCT
ftr-1851	3175	5	chief	chief	ADJ
ftr-1851	3175	6	counsel	counsel	NOUN
ftr-1851	3175	7	attorneys	attorney	NOUN
ftr-1851	3175	8	may	may	AUX
ftr-1851	3175	9	not	not	PART
ftr-1851	3175	10	argue	argue	VERB
ftr-1851	3175	11	contrary	contrary	ADJ
ftr-1851	3175	12	to	to	ADP
ftr-1851	3175	13	final	final	ADJ
ftr-1851	3175	14	guidance	guidance	NOUN
ftr-1851	3175	15	;	;	PUNCT
ftr-1851	3175	16	they	they	PRON
ftr-1851	3175	17	should	should	AUX
ftr-1851	3175	18	generally	generally	ADV
ftr-1851	3175	19	follow	follow	VERB
ftr-1851	3175	20	final	final	ADJ
ftr-1851	3175	21	or	or	CCONJ
ftr-1851	3175	22	temporary	temporary	ADJ
ftr-1851	3175	23	regulations	regulation	NOUN
ftr-1851	3175	24	in	in	ADP
ftr-1851	3175	25	force	force	NOUN
ftr-1851	3175	26	even	even	ADV
ftr-1851	3175	27	if	if	SCONJ
ftr-1851	3175	28	the	the	DET
ftr-1851	3175	29	service	service	NOUN
ftr-1851	3175	30	has	have	AUX
ftr-1851	3175	31	subsequently	subsequently	ADV
ftr-1851	3175	32	issued	issue	VERB
ftr-1851	3175	33	proposed	propose	VERB
ftr-1851	3175	34	regulations	regulation	NOUN
ftr-1851	3175	35	which	which	PRON
ftr-1851	3175	36	might	might	AUX
ftr-1851	3175	37	yield	yield	VERB
ftr-1851	3175	38	a	a	DET
ftr-1851	3175	39	different	different	ADJ
ftr-1851	3175	40	result	result	NOUN
ftr-1851	3175	41	;	;	PUNCT
ftr-1851	3175	42	0	0	NUM
ftr-1851	3175	43	rule	rule	NOUN
ftr-1851	3175	44	2	2	NUM
ftr-1851	3175	45	:	:	PUNCT
ftr-1851	3175	46	proposed	propose	VERB
ftr-1851	3175	47	regulations	regulation	NOUN
ftr-1851	3175	48	have	have	VERB
ftr-1851	3175	49	no	no	DET
ftr-1851	3175	50	legal	legal	ADJ
ftr-1851	3175	51	effect	effect	NOUN
ftr-1851	3175	52	unless	unless	SCONJ
ftr-1851	3175	53	and	and	CCONJ
ftr-1851	3175	54	until	until	SCONJ
ftr-1851	3175	55	they	they	PRON
ftr-1851	3175	56	are	be	AUX
ftr-1851	3175	57	adopted	adopt	VERB
ftr-1851	3175	58	;	;	PUNCT
ftr-1851	3175	59	proposed	propose	VERB
ftr-1851	3175	60	regulations	regulation	NOUN
ftr-1851	3175	61	should	should	AUX
ftr-1851	3175	62	not	not	PART
ftr-1851	3175	63	be	be	AUX
ftr-1851	3175	64	the	the	DET
ftr-1851	3175	65	subject	subject	NOUN
ftr-1851	3175	66	of	of	ADP
ftr-1851	3175	67	plrs	plrs	NOUN
ftr-1851	3175	68	and	and	CCONJ
ftr-1851	3175	69	tams	tam	NOUN
ftr-1851	3175	70	;	;	PUNCT
ftr-1851	3175	71	0	0	NUM
ftr-1851	3175	72	rule	rule	NOUN
ftr-1851	3175	73	3	3	NUM
ftr-1851	3175	74	:	:	PUNCT
ftr-1851	3175	75	if	if	SCONJ
ftr-1851	3175	76	there	there	PRON
ftr-1851	3175	77	are	be	VERB
ftr-1851	3175	78	no	no	DET
ftr-1851	3175	79	final	final	ADJ
ftr-1851	3175	80	or	or	CCONJ
ftr-1851	3175	81	temporary	temporary	ADJ
ftr-1851	3175	82	regulations	regulation	NOUN
ftr-1851	3175	83	,	,	PUNCT
ftr-1851	3175	84	chief	chief	ADJ
ftr-1851	3175	85	counsel	counsel	NOUN
ftr-1851	3175	86	attorneys	attorney	NOUN
ftr-1851	3175	87	may	may	AUX
ftr-1851	3175	88	not	not	PART
ftr-1851	3175	89	take	take	VERB
ftr-1851	3175	90	a	a	DET
ftr-1851	3175	91	position	position	NOUN
ftr-1851	3175	92	that	that	PRON
ftr-1851	3175	93	is	be	AUX
ftr-1851	3175	94	inconsistent	inconsistent	ADJ
ftr-1851	3175	95	with	with	ADP
ftr-1851	3175	96	proposed	propose	VERB
ftr-1851	3175	97	regulations	regulation	NOUN
ftr-1851	3175	98	;	;	PUNCT
ftr-1851	3175	99	*	*	PUNCT
ftr-1851	3175	100	rule	rule	NOUN
ftr-1851	3175	101	4	4	NUM
ftr-1851	3175	102	:	:	PUNCT
ftr-1851	3175	103	perceived	perceive	VERB
ftr-1851	3175	104	conflict	conflict	NOUN
ftr-1851	3175	105	between	between	ADP
ftr-1851	3175	106	proposed	propose	VERB
ftr-1851	3175	107	regulations	regulation	NOUN
ftr-1851	3175	108	and	and	CCONJ
ftr-1851	3175	109	final	final	ADJ
ftr-1851	3175	110	guidance	guidance	NOUN
ftr-1851	3175	111	(	(	PUNCT
ftr-1851	3175	112	or	or	CCONJ
ftr-1851	3175	113	between	between	ADP
ftr-1851	3175	114	two	two	NUM
ftr-1851	3175	115	or	or	CCONJ
ftr-1851	3175	116	more	more	ADJ
ftr-1851	3175	117	pieces	piece	NOUN
ftr-1851	3175	118	of	of	ADP
ftr-1851	3175	119	nonregulatory	nonregulatory	ADJ
ftr-1851	3175	120	final	final	ADJ
ftr-1851	3175	121	guidance	guidance	NOUN
ftr-1851	3175	122	)	)	PUNCT
ftr-1851	3175	123	should	should	AUX
ftr-1851	3175	124	be	be	AUX
ftr-1851	3175	125	coordinated	coordinate	VERB
ftr-1851	3175	126	;	;	PUNCT
ftr-1851	3175	127	0	0	NUM
ftr-1851	3175	128	rule	rule	NOUN
ftr-1851	3175	129	5	5	NUM
ftr-1851	3175	130	:	:	PUNCT
ftr-1851	3175	131	case	case	NOUN
ftr-1851	3175	132	law	law	NOUN
ftr-1851	3175	133	invalidating	invalidate	VERB
ftr-1851	3175	134	or	or	CCONJ
ftr-1851	3175	135	disagreeing	disagree	VERB
ftr-1851	3175	136	with	with	ADP
ftr-1851	3175	137	the	the	DET
ftr-1851	3175	138	service	service	NOUN
ftr-1851	3175	139	's	's	PART
ftr-1851	3175	140	published	publish	VERB
ftr-1851	3175	141	guidance	guidance	NOUN
ftr-1851	3175	142	does	do	AUX
ftr-1851	3175	143	not	not	PART
ftr-1851	3175	144	alter	alter	VERB
ftr-1851	3175	145	rule	rule	NOUN
ftr-1851	3175	146	1	1	NUM
ftr-1851	3175	147	or	or	CCONJ
ftr-1851	3175	148	3	3	NUM
ftr-1851	3175	149	;	;	PUNCT
ftr-1851	3175	150	and	and	CCONJ
ftr-1851	3175	151	0	0	NUM
ftr-1851	3175	152	rule	rule	VERB
ftr-1851	3175	153	6	6	NUM
ftr-1851	3175	154	:	:	PUNCT
ftr-1851	3175	155	the	the	DET
ftr-1851	3175	156	government	government	NOUN
ftr-1851	3175	157	's	's	PART
ftr-1851	3175	158	authority	authority	NOUN
ftr-1851	3175	159	to	to	PART
ftr-1851	3175	160	resolve	resolve	VERB
ftr-1851	3175	161	cases	case	NOUN
ftr-1851	3175	162	through	through	ADP
ftr-1851	3175	163	settlement	settlement	NOUN
ftr-1851	3175	164	or	or	CCONJ
ftr-1851	3175	165	other	other	ADJ
ftr-1851	3175	166	dispute	dispute	NOUN
ftr-1851	3175	167	resolution	resolution	NOUN
ftr-1851	3175	168	mechanisms	mechanism	NOUN
ftr-1851	3175	169	remains	remain	VERB
ftr-1851	3175	170	unchanged	unchanged	ADJ
ftr-1851	3175	171	,	,	PUNCT
ftr-1851	3175	172	so	so	ADV
ftr-1851	3175	173	long	long	ADV
ftr-1851	3175	174	as	as	SCONJ
ftr-1851	3175	175	the	the	DET
ftr-1851	3175	176	rules	rule	NOUN
ftr-1851	3175	177	set	set	VERB
ftr-1851	3175	178	forth	forth	ADP
ftr-1851	3175	179	above	above	ADV
ftr-1851	3175	180	are	be	AUX
ftr-1851	3175	181	not	not	PART
ftr-1851	3175	182	violated	violate	VERB
ftr-1851	3175	183	.	.	PUNCT
ftr-1851	3176	1	2	2	X
ftr-1851	3176	2	.	.	X
ftr-1851	3176	3	just	just	ADV
ftr-1851	3176	4	how	how	SCONJ
ftr-1851	3176	5	detailed	detailed	ADJ
ftr-1851	3176	6	a	a	DET
ftr-1851	3176	7	fimding	fimding	NOUN
ftr-1851	3176	8	on	on	ADP
ftr-1851	3176	9	the	the	DET
ftr-1851	3176	10	burden	burden	NOUN
ftr-1851	3176	11	of	of	ADP
ftr-1851	3176	12	proof	proof	ADJ
ftr-1851	3176	13	issue	issue	NOUN
ftr-1851	3176	14	does	do	AUX
ftr-1851	3176	15	the	the	DET
ftr-1851	3176	16	eighth	eighth	ADJ
ftr-1851	3176	17	circuit	circuit	NOUN
ftr-1851	3176	18	want	want	VERB
ftr-1851	3176	19	the	the	DET
ftr-1851	3176	20	tax	tax	NOUN
ftr-1851	3176	21	court	court	NOUN
ftr-1851	3176	22	to	to	PART
ftr-1851	3176	23	make	make	VERB
ftr-1851	3176	24	?	?	PUNCT
ftr-1851	3177	1	griffin	griffin	PROPN
ftr-1851	3177	2	v.	v.	PROPN
ftr-1851	3177	3	commissioner	commissioner	PROPN
ftr-1851	3177	4	,	,	PUNCT
ftr-1851	3177	5	315	315	NUM
ftr-1851	3177	6	f.3d	f.3d	NUM
ftr-1851	3177	7	1017,91	1017,91	NUM
ftr-1851	3177	8	a.f.t.r.2d	a.f.t.r.2d	PROPN
ftr-1851	3177	9	2003	2003	NUM
ftr-1851	3177	10	-	-	SYM
ftr-1851	3177	11	486,2003	486,2003	NUM
ftr-1851	3177	12	-	-	PUNCT
ftr-1851	3177	13	1	1	NUM
ftr-1851	3177	14	u.s.t.c	u.s.t.c	PROPN
ftr-1851	3177	15	.	.	PROPN
ftr-1851	3177	16	150,186	150,186	NUM
ftr-1851	3177	17	(	(	PUNCT
ftr-1851	3177	18	8th	8th	ADJ
ftr-1851	3177	19	cir	cir	NOUN
ftr-1851	3177	20	.	.	PUNCT
ftr-1851	3178	1	1/14/03	1/14/03	NUM
ftr-1851	3178	2	)	)	PUNCT
ftr-1851	3179	1	,	,	PUNCT
ftr-1851	3179	2	rev'g	rev'g	PROPN
ftr-1851	3179	3	t.c	t.c	PROPN
ftr-1851	3179	4	.	.	PROPN
ftr-1851	3179	5	memo	memo	NOUN
ftr-1851	3179	6	.	.	PUNCT
ftr-1851	3180	1	2002	2002	NUM
ftr-1851	3180	2	-	-	SYM
ftr-1851	3180	3	6	6	NUM
ftr-1851	3180	4	(	(	PUNCT
ftr-1851	3180	5	1/8/02	1/8/02	NUM
ftr-1851	3180	6	)	)	PUNCT
ftr-1851	3180	7	.	.	PUNCT
ftr-1851	3181	1	reversing	reverse	VERB
ftr-1851	3181	2	the	the	DET
ftr-1851	3181	3	tax	tax	NOUN
ftr-1851	3181	4	court	court	NOUN
ftr-1851	3181	5	,	,	PUNCT
ftr-1851	3181	6	the	the	DET
ftr-1851	3181	7	eighth	eighth	ADJ
ftr-1851	3181	8	circuit	circuit	NOUN
ftr-1851	3181	9	,	,	PUNCT
ftr-1851	3181	10	in	in	ADP
ftr-1851	3181	11	a	a	DET
ftr-1851	3181	12	per	per	X
ftr-1851	3181	13	curiam	curiam	NOUN
ftr-1851	3181	14	opinion	opinion	NOUN
ftr-1851	3181	15	,	,	PUNCT
ftr-1851	3181	16	held	hold	VERB
ftr-1851	3181	17	that	that	SCONJ
ftr-1851	3181	18	the	the	DET
ftr-1851	3181	19	taxpayer	taxpayer	NOUN
ftr-1851	3181	20	had	have	AUX
ftr-1851	3181	21	introduced	introduce	VERB
ftr-1851	3181	22	credible	credible	ADJ
ftr-1851	3181	23	evidence	evidence	NOUN
ftr-1851	3181	24	that	that	SCONJ
ftr-1851	3181	25	payments	payment	NOUN
ftr-1851	3181	26	of	of	ADP
ftr-1851	3181	27	real	real	ADJ
ftr-1851	3181	28	estate	estate	NOUN
ftr-1851	3181	29	taxes	taxis	NOUN
ftr-1851	3181	30	on	on	ADP
ftr-1851	3181	31	property	property	NOUN
ftr-1851	3181	32	owned	own	VERB
ftr-1851	3181	33	by	by	ADP
ftr-1851	3181	34	an	an	DET
ftr-1851	3181	35	s	s	NOUN
ftr-1851	3181	36	corporation	corporation	NOUN
ftr-1851	3181	37	in	in	ADP
ftr-1851	3181	38	which	which	PRON
ftr-1851	3181	39	he	he	PRON
ftr-1851	3181	40	was	be	AUX
ftr-1851	3181	41	a	a	DET
ftr-1851	3181	42	shareholder	shareholder	NOUN
ftr-1851	3181	43	were	be	AUX
ftr-1851	3181	44	made	make	VERB
ftr-1851	3181	45	in	in	ADP
ftr-1851	3181	46	his	his	PRON
ftr-1851	3181	47	capacity	capacity	NOUN
ftr-1851	3181	48	as	as	ADP
ftr-1851	3181	49	a	a	DET
ftr-1851	3181	50	proprietor	proprietor	NOUN
ftr-1851	3181	51	of	of	ADP
ftr-1851	3181	52	a	a	DET
ftr-1851	3181	53	business	business	NOUN
ftr-1851	3181	54	,	,	PUNCT
ftr-1851	3181	55	not	not	PART
ftr-1851	3181	56	in	in	ADP
ftr-1851	3181	57	his	his	PRON
ftr-1851	3181	58	capacity	capacity	NOUN
ftr-1851	3181	59	as	as	ADP
ftr-1851	3181	60	a	a	DET
ftr-1851	3181	61	shareholder	shareholder	NOUN
ftr-1851	3181	62	.	.	PUNCT
ftr-1851	3182	1	(	(	PUNCT
ftr-1851	3182	2	if	if	SCONJ
ftr-1851	3182	3	the	the	DET
ftr-1851	3182	4	payments	payment	NOUN
ftr-1851	3182	5	had	have	AUX
ftr-1851	3182	6	been	be	AUX
ftr-1851	3182	7	made	make	VERB
ftr-1851	3182	8	in	in	ADP
ftr-1851	3182	9	his	his	PRON
ftr-1851	3182	10	capacity	capacity	NOUN
ftr-1851	3182	11	as	as	ADP
ftr-1851	3182	12	a	a	DET
ftr-1851	3182	13	proprietor	proprietor	NOUN
ftr-1851	3182	14	they	they	PRON
ftr-1851	3182	15	could	could	AUX
ftr-1851	3182	16	have	have	AUX
ftr-1851	3182	17	been	be	AUX
ftr-1851	3182	18	deductible	deductible	ADJ
ftr-1851	3182	19	.	.	PUNCT
ftr-1851	3182	20	)	)	PUNCT
ftr-1851	3183	1	the	the	DET
ftr-1851	3183	2	court	court	NOUN
ftr-1851	3183	3	accepted	accept	VERB
ftr-1851	3183	4	the	the	DET
ftr-1851	3183	5	commissioner	commissioner	NOUN
ftr-1851	3183	6	's	's	PART
ftr-1851	3183	7	definition	definition	NOUN
ftr-1851	3183	8	of	of	ADP
ftr-1851	3183	9	"	"	PUNCT
ftr-1851	3183	10	credible	credible	ADJ
ftr-1851	3183	11	evidence	evidence	NOUN
ftr-1851	3183	12	"	"	PUNCT
ftr-1851	3183	13	:	:	PUNCT
ftr-1851	3183	14	"	"	PUNCT
ftr-1851	3183	15	'	'	PUNCT
ftr-1851	3183	16	the	the	DET
ftr-1851	3183	17	quality	quality	NOUN
ftr-1851	3183	18	of	of	ADP
ftr-1851	3183	19	evidence	evidence	NOUN
ftr-1851	3183	20	which	which	PRON
ftr-1851	3183	21	,	,	PUNCT
ftr-1851	3183	22	after	after	ADP
ftr-1851	3183	23	critical	critical	ADJ
ftr-1851	3183	24	analysis	analysis	NOUN
ftr-1851	3183	25	,	,	PUNCT
ftr-1851	3183	26	the	the	DET
ftr-1851	3183	27	court	court	NOUN
ftr-1851	3183	28	would	would	AUX
ftr-1851	3183	29	find	find	VERB
ftr-1851	3183	30	sufficient	sufficient	ADJ
ftr-1851	3183	31	upon	upon	SCONJ
ftr-1851	3183	32	which	which	PRON
ftr-1851	3183	33	to	to	PART
ftr-1851	3183	34	base	base	VERB
ftr-1851	3183	35	a	a	DET
ftr-1851	3183	36	decision	decision	NOUN
ftr-1851	3183	37	20041	20041	NUM
ftr-1851	3183	38	florida	florida	PROPN
ftr-1851	3183	39	tax	tax	NOUN
ftr-1851	3183	40	review	review	NOUN
ftr-1851	3183	41	on	on	ADP
ftr-1851	3183	42	the	the	DET
ftr-1851	3183	43	issue	issue	NOUN
ftr-1851	3183	44	if	if	SCONJ
ftr-1851	3183	45	no	no	DET
ftr-1851	3183	46	contrary	contrary	ADJ
ftr-1851	3183	47	evidence	evidence	NOUN
ftr-1851	3183	48	were	be	AUX
ftr-1851	3183	49	submitted	submit	VERB
ftr-1851	3183	50	(	(	PUNCT
ftr-1851	3183	51	without	without	ADP
ftr-1851	3183	52	regard	regard	NOUN
ftr-1851	3183	53	to	to	ADP
ftr-1851	3183	54	the	the	DET
ftr-1851	3183	55	judicial	judicial	ADJ
ftr-1851	3183	56	presumption	presumption	NOUN
ftr-1851	3183	57	of	of	ADP
ftr-1851	3183	58	irs	irs	PROPN
ftr-1851	3183	59	correctness	correctness	NOUN
ftr-1851	3183	60	)	)	PUNCT
ftr-1851	3183	61	"	"	PUNCT
ftr-1851	3183	62	'	'	PUNCT
ftr-1851	3183	63	,	,	PUNCT
ftr-1851	3183	64	and	and	CCONJ
ftr-1851	3183	65	found	find	VERB
ftr-1851	3183	66	this	this	DET
ftr-1851	3183	67	standard	standard	NOUN
ftr-1851	3183	68	satisfied	satisfied	ADJ
ftr-1851	3183	69	by	by	ADP
ftr-1851	3183	70	the	the	DET
ftr-1851	3183	71	testimony	testimony	NOUN
ftr-1851	3183	72	of	of	ADP
ftr-1851	3183	73	the	the	DET
ftr-1851	3183	74	taxpayer	taxpayer	NOUN
ftr-1851	3183	75	and	and	CCONJ
ftr-1851	3183	76	his	his	PRON
ftr-1851	3183	77	accountant	accountant	NOUN
ftr-1851	3183	78	.	.	PUNCT
ftr-1851	3184	1	the	the	DET
ftr-1851	3184	2	commissioner	commissioner	NOUN
ftr-1851	3184	3	had	have	AUX
ftr-1851	3184	4	cross	cross	NOUN
ftr-1851	3184	5	examined	examine	VERB
ftr-1851	3184	6	the	the	DET
ftr-1851	3184	7	taxpayer	taxpayer	NOUN
ftr-1851	3184	8	's	's	PART
ftr-1851	3184	9	witnesses	witness	NOUN
ftr-1851	3184	10	,	,	PUNCT
ftr-1851	3184	11	but	but	CCONJ
ftr-1851	3184	12	had	have	AUX
ftr-1851	3184	13	not	not	PART
ftr-1851	3184	14	introduced	introduce	VERB
ftr-1851	3184	15	any	any	DET
ftr-1851	3184	16	evidence	evidence	NOUN
ftr-1851	3184	17	.	.	PUNCT
ftr-1851	3185	1	the	the	DET
ftr-1851	3185	2	case	case	NOUN
ftr-1851	3185	3	was	be	AUX
ftr-1851	3185	4	remanded	remand	VERB
ftr-1851	3185	5	to	to	ADP
ftr-1851	3185	6	the	the	DET
ftr-1851	3185	7	tax	tax	NOUN
ftr-1851	3185	8	court	court	NOUN
ftr-1851	3185	9	for	for	ADP
ftr-1851	3185	10	further	further	ADJ
ftr-1851	3185	11	proceedings	proceeding	NOUN
ftr-1851	3185	12	to	to	PART
ftr-1851	3185	13	determine	determine	VERB
ftr-1851	3185	14	if	if	SCONJ
ftr-1851	3185	15	the	the	DET
ftr-1851	3185	16	commissioner	commissioner	NOUN
ftr-1851	3185	17	met	meet	VERB
ftr-1851	3185	18	the	the	DET
ftr-1851	3185	19	burden	burden	NOUN
ftr-1851	3185	20	of	of	ADP
ftr-1851	3185	21	proof	proof	NOUN
ftr-1851	3185	22	,	,	PUNCT
ftr-1851	3185	23	even	even	ADV
ftr-1851	3185	24	though	though	SCONJ
ftr-1851	3185	25	the	the	DET
ftr-1851	3185	26	tax	tax	NOUN
ftr-1851	3185	27	court	court	NOUN
ftr-1851	3185	28	opinion	opinion	NOUN
ftr-1851	3185	29	,	,	PUNCT
ftr-1851	3185	30	in	in	ADP
ftr-1851	3185	31	a	a	DET
ftr-1851	3185	32	footnote	footnote	NOUN
ftr-1851	3185	33	,	,	PUNCT
ftr-1851	3185	34	stated	state	VERB
ftr-1851	3185	35	that	that	SCONJ
ftr-1851	3185	36	its	its	PRON
ftr-1851	3185	37	decision	decision	NOUN
ftr-1851	3185	38	would	would	AUX
ftr-1851	3185	39	have	have	AUX
ftr-1851	3185	40	been	be	AUX
ftr-1851	3185	41	the	the	DET
ftr-1851	3185	42	same	same	ADJ
ftr-1851	3185	43	if	if	SCONJ
ftr-1851	3185	44	the	the	DET
ftr-1851	3185	45	commissioner	commissioner	NOUN
ftr-1851	3185	46	had	have	AUX
ftr-1851	3185	47	borne	bear	VERB
ftr-1851	3185	48	the	the	DET
ftr-1851	3185	49	burden	burden	NOUN
ftr-1851	3185	50	of	of	ADP
ftr-1851	3185	51	proof	proof	NOUN
ftr-1851	3185	52	.	.	PUNCT
ftr-1851	3186	1	perhaps	perhaps	ADV
ftr-1851	3186	2	tipping	tip	VERB
ftr-1851	3186	3	its	its	PRON
ftr-1851	3186	4	hand	hand	NOUN
ftr-1851	3186	5	that	that	SCONJ
ftr-1851	3186	6	it	it	PRON
ftr-1851	3186	7	wanted	want	VERB
ftr-1851	3186	8	the	the	DET
ftr-1851	3186	9	taxpayer	taxpayer	NOUN
ftr-1851	3186	10	to	to	PART
ftr-1851	3186	11	win	win	VERB
ftr-1851	3186	12	,	,	PUNCT
ftr-1851	3186	13	the	the	DET
ftr-1851	3186	14	court	court	NOUN
ftr-1851	3186	15	of	of	ADP
ftr-1851	3186	16	appeals	appeals	PROPN
ftr-1851	3186	17	admonished	admonish	VERB
ftr-1851	3186	18	the	the	DET
ftr-1851	3186	19	tax	tax	NOUN
ftr-1851	3186	20	court	court	NOUN
ftr-1851	3186	21	that	that	SCONJ
ftr-1851	3186	22	"	"	PUNCT
ftr-1851	3186	23	[	[	X
ftr-1851	3186	24	i]f	i]f	ADP
ftr-1851	3186	25	the	the	DET
ftr-1851	3186	26	same	same	ADJ
ftr-1851	3186	27	conclusion	conclusion	NOUN
ftr-1851	3186	28	is	be	AUX
ftr-1851	3186	29	reached	reach	VERB
ftr-1851	3186	30	by	by	ADP
ftr-1851	3186	31	the	the	DET
ftr-1851	3186	32	tax	tax	NOUN
ftr-1851	3186	33	court	court	NOUN
ftr-1851	3186	34	without	without	ADP
ftr-1851	3186	35	a	a	DET
ftr-1851	3186	36	new	new	ADJ
ftr-1851	3186	37	hearing	hearing	NOUN
ftr-1851	3186	38	,	,	PUNCT
ftr-1851	3186	39	an	an	DET
ftr-1851	3186	40	explanation	explanation	NOUN
ftr-1851	3186	41	is	be	AUX
ftr-1851	3186	42	warranted	warrant	VERB
ftr-1851	3186	43	as	as	ADP
ftr-1851	3186	44	to	to	ADP
ftr-1851	3186	45	how	how	SCONJ
ftr-1851	3186	46	the	the	DET
ftr-1851	3186	47	existing	exist	VERB
ftr-1851	3186	48	record	record	NOUN
ftr-1851	3186	49	justifies	justify	VERB
ftr-1851	3186	50	the	the	DET
ftr-1851	3186	51	conclusion	conclusion	NOUN
ftr-1851	3186	52	that	that	SCONJ
ftr-1851	3186	53	the	the	DET
ftr-1851	3186	54	commissioner	commissioner	NOUN
ftr-1851	3186	55	has	have	AUX
ftr-1851	3186	56	met	meet	VERB
ftr-1851	3186	57	his	his	PRON
ftr-1851	3186	58	burden	burden	NOUN
ftr-1851	3186	59	of	of	ADP
ftr-1851	3186	60	proof	proof	NOUN
ftr-1851	3186	61	.	.	PUNCT
ftr-1851	3186	62	"	"	PUNCT
ftr-1851	3187	1	0	0	NUM
ftr-1851	3187	2	according	accord	VERB
ftr-1851	3187	3	to	to	ADP
ftr-1851	3187	4	the	the	DET
ftr-1851	3187	5	tax	tax	NOUN
ftr-1851	3187	6	court	court	NOUN
ftr-1851	3187	7	,	,	PUNCT
ftr-1851	3187	8	the	the	DET
ftr-1851	3187	9	taxpayers	taxpayer	NOUN
ftr-1851	3187	10	did	do	AUX
ftr-1851	3187	11	"	"	PUNCT
ftr-1851	3187	12	not	not	PART
ftr-1851	3187	13	contend	contend	VERB
ftr-1851	3187	14	that	that	SCONJ
ftr-1851	3187	15	the	the	DET
ftr-1851	3187	16	real	real	ADJ
ftr-1851	3187	17	property	property	NOUN
ftr-1851	3187	18	taxes	taxis	NOUN
ftr-1851	3187	19	in	in	ADP
ftr-1851	3187	20	question	question	NOUN
ftr-1851	3187	21	were	be	AUX
ftr-1851	3187	22	imposed	impose	VERB
ftr-1851	3187	23	upon	upon	SCONJ
ftr-1851	3187	24	them	they	PRON
ftr-1851	3187	25	,	,	PUNCT
ftr-1851	3187	26	that	that	SCONJ
ftr-1851	3187	27	they	they	PRON
ftr-1851	3187	28	owned	own	VERB
ftr-1851	3187	29	the	the	DET
ftr-1851	3187	30	real	real	ADJ
ftr-1851	3187	31	property	property	NOUN
ftr-1851	3187	32	against	against	ADP
ftr-1851	3187	33	which	which	PRON
ftr-1851	3187	34	the	the	DET
ftr-1851	3187	35	taxes	taxis	NOUN
ftr-1851	3187	36	were	be	AUX
ftr-1851	3187	37	assessed	assess	VERB
ftr-1851	3187	38	,	,	PUNCT
ftr-1851	3187	39	or	or	CCONJ
ftr-1851	3187	40	that	that	SCONJ
ftr-1851	3187	41	they	they	PRON
ftr-1851	3187	42	owned	own	VERB
ftr-1851	3187	43	any	any	DET
ftr-1851	3187	44	equitable	equitable	ADJ
ftr-1851	3187	45	or	or	CCONJ
ftr-1851	3187	46	beneficial	beneficial	ADJ
ftr-1851	3187	47	interest	interest	NOUN
ftr-1851	3187	48	in	in	ADP
ftr-1851	3187	49	the	the	DET
ftr-1851	3187	50	real	real	ADJ
ftr-1851	3187	51	property	property	NOUN
ftr-1851	3187	52	that	that	PRON
ftr-1851	3187	53	might	might	AUX
ftr-1851	3187	54	entitle	entitle	VERB
ftr-1851	3187	55	them	they	PRON
ftr-1851	3187	56	to	to	ADP
ftr-1851	3187	57	a	a	DET
ftr-1851	3187	58	deduction	deduction	NOUN
ftr-1851	3187	59	under	under	ADP
ftr-1851	3187	60	section	section	NOUN
ftr-1851	3187	61	164	164	NUM
ftr-1851	3187	62	....	....	PUNCT
ftr-1851	3188	1	the	the	DET
ftr-1851	3188	2	only	only	ADJ
ftr-1851	3188	3	evidence	evidence	NOUN
ftr-1851	3188	4	regarding	regard	VERB
ftr-1851	3188	5	the	the	DET
ftr-1851	3188	6	nature	nature	NOUN
ftr-1851	3188	7	of	of	ADP
ftr-1851	3188	8	[	[	X
ftr-1851	3188	9	taxpayers	taxpayer	NOUN
ftr-1851	3188	10	'	'	PART
ftr-1851	3188	11	]	]	PUNCT
ftr-1851	3188	12	business	business	NOUN
ftr-1851	3188	13	activities	activity	NOUN
ftr-1851	3188	14	consists	consist	VERB
ftr-1851	3188	15	of	of	ADP
ftr-1851	3188	16	[	[	PUNCT
ftr-1851	3188	17	one	one	NUM
ftr-1851	3188	18	taxpayer	taxpayer	NOUN
ftr-1851	3188	19	's	's	PART
ftr-1851	3188	20	]	]	PUNCT
ftr-1851	3188	21	summary	summary	NOUN
ftr-1851	3188	22	and	and	CCONJ
ftr-1851	3188	23	uncorroborated	uncorroborated	ADJ
ftr-1851	3188	24	testimony	testimony	NOUN
ftr-1851	3188	25	.	.	PUNCT
ftr-1851	3189	1	he	he	PRON
ftr-1851	3189	2	testified	testify	VERB
ftr-1851	3189	3	,	,	PUNCT
ftr-1851	3189	4	with	with	ADP
ftr-1851	3189	5	little	little	ADJ
ftr-1851	3189	6	elaboration	elaboration	NOUN
ftr-1851	3189	7	,	,	PUNCT
ftr-1851	3189	8	that	that	SCONJ
ftr-1851	3189	9	he	he	PRON
ftr-1851	3189	10	has	have	AUX
ftr-1851	3189	11	been	be	AUX
ftr-1851	3189	12	a	a	DET
ftr-1851	3189	13	building	building	NOUN
ftr-1851	3189	14	contractor	contractor	NOUN
ftr-1851	3189	15	and	and	CCONJ
ftr-1851	3189	16	land	land	NOUN
ftr-1851	3189	17	developer	developer	NOUN
ftr-1851	3189	18	for	for	ADP
ftr-1851	3189	19	about	about	ADV
ftr-1851	3189	20	30	30	NUM
ftr-1851	3189	21	years	year	NOUN
ftr-1851	3189	22	,	,	PUNCT
ftr-1851	3189	23	during	during	ADP
ftr-1851	3189	24	which	which	DET
ftr-1851	3189	25	time	time	NOUN
ftr-1851	3189	26	he	he	PRON
ftr-1851	3189	27	has	have	AUX
ftr-1851	3189	28	developed	develop	VERB
ftr-1851	3189	29	about	about	ADP
ftr-1851	3189	30	one	one	NUM
ftr-1851	3189	31	project	project	NOUN
ftr-1851	3189	32	a	a	DET
ftr-1851	3189	33	year	year	NOUN
ftr-1851	3189	34	.	.	PUNCT
ftr-1851	3190	1	on	on	ADP
ftr-1851	3190	2	cross	cross	NOUN
ftr-1851	3190	3	-	-	NOUN
ftr-1851	3190	4	examination	examination	NOUN
ftr-1851	3190	5	,	,	PUNCT
ftr-1851	3190	6	he	he	PRON
ftr-1851	3190	7	testified	testify	VERB
ftr-1851	3190	8	that	that	SCONJ
ftr-1851	3190	9	his	his	PRON
ftr-1851	3190	10	construction	construction	NOUN
ftr-1851	3190	11	and	and	CCONJ
ftr-1851	3190	12	real	real	ADJ
ftr-1851	3190	13	-	-	PUNCT
ftr-1851	3190	14	estate	estate	NOUN
ftr-1851	3190	15	development	development	NOUN
ftr-1851	3190	16	businesses	business	NOUN
ftr-1851	3190	17	are	be	AUX
ftr-1851	3190	18	not	not	PART
ftr-1851	3190	19	separate	separate	ADJ
ftr-1851	3190	20	businesses	business	NOUN
ftr-1851	3190	21	,	,	PUNCT
ftr-1851	3190	22	but	but	CCONJ
ftr-1851	3190	23	are	be	AUX
ftr-1851	3190	24	'	'	PUNCT
ftr-1851	3190	25	all	all	PRON
ftr-1851	3190	26	tied	tie	VERB
ftr-1851	3190	27	together	together	ADV
ftr-1851	3190	28	.	.	PUNCT
ftr-1851	3191	1	they	they	PRON
ftr-1851	3191	2	're	be	AUX
ftr-1851	3191	3	all	all	DET
ftr-1851	3191	4	any	any	DET
ftr-1851	3191	5	business	business	NOUN
ftr-1851	3191	6	i	i	PRON
ftr-1851	3191	7	have	have	VERB
ftr-1851	3191	8	is	be	AUX
ftr-1851	3191	9	if	if	SCONJ
ftr-1851	3191	10	i	i	PRON
ftr-1851	3191	11	if	if	SCONJ
ftr-1851	3191	12	they	they	PRON
ftr-1851	3191	13	are	be	AUX
ftr-1851	3191	14	oftentimes	oftentime	NOUN
ftr-1851	3191	15	i	i	PRON
ftr-1851	3191	16	incorporate	incorporate	VERB
ftr-1851	3191	17	,	,	PUNCT
ftr-1851	3191	18	because	because	SCONJ
ftr-1851	3191	19	of	of	ADP
ftr-1851	3191	20	the	the	DET
ftr-1851	3191	21	liability	liability	NOUN
ftr-1851	3191	22	aspect	aspect	NOUN
ftr-1851	3191	23	.	.	PUNCT
ftr-1851	3192	1	they	they	PRON
ftr-1851	3192	2	are	be	AUX
ftr-1851	3192	3	subchapter	subchapter	NOUN
ftr-1851	3192	4	s	s	NOUN
ftr-1851	3192	5	if	if	SCONJ
ftr-1851	3192	6	they	they	PRON
ftr-1851	3192	7	are	be	AUX
ftr-1851	3192	8	.	.	PUNCT
ftr-1851	3192	9	'	'	PUNCT
ftr-1851	3192	10	.	.	PUNCT
ftr-1851	3192	11	.	.	PUNCT
ftr-1851	3192	12	.	.	PUNCT
ftr-1851	3193	1	[	[	X
ftr-1851	3193	2	t]here	t]here	PROPN
ftr-1851	3193	3	is	be	AUX
ftr-1851	3193	4	no	no	DET
ftr-1851	3193	5	credible	credible	ADJ
ftr-1851	3193	6	evidence	evidence	NOUN
ftr-1851	3193	7	that	that	SCONJ
ftr-1851	3193	8	the	the	DET
ftr-1851	3193	9	tax	tax	NOUN
ftr-1851	3193	10	payments	payment	NOUN
ftr-1851	3193	11	were	be	AUX
ftr-1851	3193	12	made	make	VERB
ftr-1851	3193	13	with	with	ADP
ftr-1851	3193	14	respect	respect	NOUN
ftr-1851	3193	15	to	to	ADP
ftr-1851	3193	16	such	such	ADJ
ftr-1851	3193	17	activities	activity	NOUN
ftr-1851	3193	18	.	.	PUNCT
ftr-1851	3194	1	to	to	ADP
ftr-1851	3194	2	the	the	DET
ftr-1851	3194	3	contrary	contrary	NOUN
ftr-1851	3194	4	,	,	PUNCT
ftr-1851	3194	5	[	[	X
ftr-1851	3194	6	taxpayer	taxpayer	NOUN
ftr-1851	3194	7	's	's	PART
ftr-1851	3194	8	]	]	PUNCT
ftr-1851	3194	9	accountant	accountant	NOUN
ftr-1851	3194	10	testified	testify	VERB
ftr-1851	3194	11	that	that	SCONJ
ftr-1851	3194	12	the	the	DET
ftr-1851	3194	13	tax	tax	NOUN
ftr-1851	3194	14	payments	payment	NOUN
ftr-1851	3194	15	were	be	AUX
ftr-1851	3194	16	reported	report	VERB
ftr-1851	3194	17	on	on	ADP
ftr-1851	3194	18	schedule	schedule	NOUN
ftr-1851	3194	19	e	e	NOUN
ftr-1851	3194	20	because	because	SCONJ
ftr-1851	3194	21	they	they	PRON
ftr-1851	3194	22	were	be	AUX
ftr-1851	3194	23	attributable	attributable	ADJ
ftr-1851	3194	24	to	to	ADP
ftr-1851	3194	25	[	[	X
ftr-1851	3194	26	his	his	PRON
ftr-1851	3194	27	]	]	X
ftr-1851	3194	28	s	s	PART
ftr-1851	3194	29	corporations	corporation	NOUN
ftr-1851	3194	30	....	....	PUNCT
ftr-1851	3195	1	[	[	X
ftr-1851	3195	2	taxpayers	taxpayer	NOUN
ftr-1851	3195	3	]	]	PUNCT
ftr-1851	3195	4	failed	fail	VERB
ftr-1851	3195	5	to	to	PART
ftr-1851	3195	6	introduce	introduce	VERB
ftr-1851	3195	7	credible	credible	ADJ
ftr-1851	3195	8	evidence	evidence	NOUN
ftr-1851	3195	9	to	to	PART
ftr-1851	3195	10	establish	establish	VERB
ftr-1851	3195	11	that	that	SCONJ
ftr-1851	3195	12	[	[	X
ftr-1851	3195	13	taxpayer	taxpayer	NOUN
ftr-1851	3195	14	's	's	PART
ftr-1851	3195	15	]	]	PUNCT
ftr-1851	3195	16	failure	failure	NOUN
ftr-1851	3195	17	to	to	PART
ftr-1851	3195	18	make	make	VERB
ftr-1851	3195	19	the	the	DET
ftr-1851	3195	20	tax	tax	NOUN
ftr-1851	3195	21	payments	payment	NOUN
ftr-1851	3195	22	would	would	AUX
ftr-1851	3195	23	have	have	AUX
ftr-1851	3195	24	caused	cause	VERB
ftr-1851	3195	25	direct	direct	ADJ
ftr-1851	3195	26	and	and	CCONJ
ftr-1851	3195	27	proximate	proximate	VERB
ftr-1851	3195	28	adverse	adverse	ADJ
ftr-1851	3195	29	consequences	consequence	NOUN
ftr-1851	3195	30	to	to	ADP
ftr-1851	3195	31	any	any	DET
ftr-1851	3195	32	businesses	business	NOUN
ftr-1851	3195	33	conducted	conduct	VERB
ftr-1851	3195	34	in	in	ADP
ftr-1851	3195	35	[	[	NOUN
ftr-1851	3195	36	taxpayers	taxpayer	NOUN
ftr-1851	3195	37	'	'	PART
ftr-1851	3195	38	]	]	PUNCT
ftr-1851	3195	39	individual	individual	ADJ
ftr-1851	3195	40	capacities	capacity	NOUN
ftr-1851	3195	41	.	.	PUNCT
ftr-1851	3196	1	[	[	X
ftr-1851	3196	2	one	one	NUM
ftr-1851	3196	3	taxpayer	taxpayer	NOUN
ftr-1851	3196	4	]	]	PUNCT
ftr-1851	3196	5	testified	testify	VERB
ftr-1851	3196	6	that	that	SCONJ
ftr-1851	3196	7	he	he	PRON
ftr-1851	3196	8	made	make	VERB
ftr-1851	3196	9	the	the	DET
ftr-1851	3196	10	tax	tax	NOUN
ftr-1851	3196	11	payments	payment	NOUN
ftr-1851	3196	12	'	'	PUNCT
ftr-1851	3196	13	in	in	ADP
ftr-1851	3196	14	order	order	NOUN
ftr-1851	3196	15	to	to	PART
ftr-1851	3196	16	preserve	preserve	VERB
ftr-1851	3196	17	my	my	PRON
ftr-1851	3196	18	integrity	integrity	NOUN
ftr-1851	3196	19	and	and	CCONJ
ftr-1851	3196	20	my	my	PRON
ftr-1851	3196	21	standing	standing	NOUN
ftr-1851	3196	22	with	with	ADP
ftr-1851	3196	23	the	the	DET
ftr-1851	3196	24	bank	bank	NOUN
ftr-1851	3196	25	,	,	PUNCT
ftr-1851	3196	26	and	and	CCONJ
ftr-1851	3196	27	my	my	PRON
ftr-1851	3196	28	good	good	ADJ
ftr-1851	3196	29	name	name	NOUN
ftr-1851	3196	30	,	,	PUNCT
ftr-1851	3196	31	my	my	PRON
ftr-1851	3196	32	goodwill	goodwill	NOUN
ftr-1851	3196	33	.	.	PUNCT
ftr-1851	3196	34	'	'	PUNCT
ftr-1851	3197	1	there	there	PRON
ftr-1851	3197	2	is	be	VERB
ftr-1851	3197	3	no	no	DET
ftr-1851	3197	4	evidence	evidence	NOUN
ftr-1851	3197	5	to	to	PART
ftr-1851	3197	6	indicate	indicate	VERB
ftr-1851	3197	7	,	,	PUNCT
ftr-1851	3197	8	however	however	ADV
ftr-1851	3197	9	,	,	PUNCT
ftr-1851	3197	10	to	to	ADP
ftr-1851	3197	11	what	what	DET
ftr-1851	3197	12	extent	extent	NOUN
ftr-1851	3197	13	[	[	X
ftr-1851	3197	14	the	the	DET
ftr-1851	3197	15	taxpayer	taxpayer	NOUN
ftr-1851	3197	16	's	's	PART
ftr-1851	3197	17	]	]	PUNCT
ftr-1851	3197	18	failure	failure	NOUN
ftr-1851	3197	19	to	to	PART
ftr-1851	3197	20	make	make	VERB
ftr-1851	3197	21	the	the	DET
ftr-1851	3197	22	tax	tax	NOUN
ftr-1851	3197	23	payments	payment	NOUN
ftr-1851	3197	24	would	would	AUX
ftr-1851	3197	25	have	have	AUX
ftr-1851	3197	26	resulted	result	VERB
ftr-1851	3197	27	in	in	ADP
ftr-1851	3197	28	any	any	DET
ftr-1851	3197	29	damage	damage	NOUN
ftr-1851	3197	30	to	to	ADP
ftr-1851	3197	31	his	his	PRON
ftr-1851	3197	32	reputation	reputation	NOUN
ftr-1851	3197	33	or	or	CCONJ
ftr-1851	3197	34	creditworthiness	creditworthiness	NOUN
ftr-1851	3197	35	.	.	PUNCT
ftr-1851	3198	1	[	[	X
ftr-1851	3198	2	taxpayers	taxpayer	NOUN
ftr-1851	3198	3	]	]	PUNCT
ftr-1851	3198	4	have	have	AUX
ftr-1851	3198	5	introduced	introduce	VERB
ftr-1851	3198	6	no	no	DET
ftr-1851	3198	7	credible	credible	ADJ
ftr-1851	3198	8	evidence	evidence	NOUN
ftr-1851	3198	9	to	to	PART
ftr-1851	3198	10	show	show	VERB
ftr-1851	3198	11	that	that	DET
ftr-1851	3198	12	petitioner	petitioner	NOUN
ftr-1851	3198	13	made	make	VERB
ftr-1851	3198	14	the	the	DET
ftr-1851	3198	15	tax	tax	NOUN
ftr-1851	3198	16	payments	payment	NOUN
ftr-1851	3198	17	to	to	PART
ftr-1851	3198	18	protect	protect	VERB
ftr-1851	3198	19	the	the	DET
ftr-1851	3198	20	reputation	reputation	NOUN
ftr-1851	3198	21	of	of	ADP
ftr-1851	3198	22	any	any	DET
ftr-1851	3198	23	business	business	NOUN
ftr-1851	3198	24	operation	operation	NOUN
ftr-1851	3198	25	conducted	conduct	VERB
ftr-1851	3198	26	in	in	ADP
ftr-1851	3198	27	[	[	PUNCT
ftr-1851	3198	28	their	their	PRON
ftr-1851	3198	29	]	]	PUNCT
ftr-1851	3198	30	individual	individual	ADJ
ftr-1851	3198	31	capacities	capacity	NOUN
ftr-1851	3198	32	.	.	PUNCT
ftr-1851	3199	1	on	on	ADP
ftr-1851	3199	2	the	the	DET
ftr-1851	3199	3	basis	basis	NOUN
ftr-1851	3199	4	of	of	ADP
ftr-1851	3199	5	[	[	X
ftr-1851	3199	6	taxpayer	taxpayer	NOUN
ftr-1851	3199	7	's	's	PART
ftr-1851	3199	8	]	]	PUNCT
ftr-1851	3199	9	testimony	testimony	NOUN
ftr-1851	3199	10	,	,	PUNCT
ftr-1851	3199	11	we	we	PRON
ftr-1851	3199	12	are	be	AUX
ftr-1851	3199	13	unable	unable	ADJ
ftr-1851	3199	14	to	to	PART
ftr-1851	3199	15	conclude	conclude	VERB
ftr-1851	3199	16	that	that	SCONJ
ftr-1851	3199	17	the	the	DET
ftr-1851	3199	18	tax	tax	NOUN
ftr-1851	3199	19	payments	payment	NOUN
ftr-1851	3199	20	would	would	AUX
ftr-1851	3199	21	have	have	AUX
ftr-1851	3199	22	represented	represent	VERB
ftr-1851	3199	23	ordinary	ordinary	ADJ
ftr-1851	3199	24	expenses	expense	NOUN
ftr-1851	3199	25	to	to	PART
ftr-1851	3199	26	advance	advance	VERB
ftr-1851	3199	27	any	any	DET
ftr-1851	3199	28	business	business	NOUN
ftr-1851	3199	29	carried	carry	VERB
ftr-1851	3199	30	on	on	ADP
ftr-1851	3199	31	in	in	ADP
ftr-1851	3199	32	[	[	NOUN
ftr-1851	3199	33	taxpayers	taxpayer	NOUN
ftr-1851	3199	34	'	'	PART
ftr-1851	3199	35	]	]	PUNCT
ftr-1851	3199	36	individual	individual	ADJ
ftr-1851	3199	37	capacities	capacity	NOUN
ftr-1851	3199	38	,	,	PUNCT
ftr-1851	3199	39	as	as	SCONJ
ftr-1851	3199	40	opposed	oppose	VERB
ftr-1851	3199	41	to	to	ADP
ftr-1851	3199	42	capital	capital	NOUN
ftr-1851	3199	43	outlays	outlay	NOUN
ftr-1851	3199	44	to	to	PART
ftr-1851	3199	45	establish	establish	VERB
ftr-1851	3199	46	or	or	CCONJ
ftr-1851	3199	47	purchase	purchase	VERB
ftr-1851	3199	48	goodwill	goodwill	NOUN
ftr-1851	3199	49	or	or	CCONJ
ftr-1851	3199	50	business	business	NOUN
ftr-1851	3199	51	standing	standing	NOUN
ftr-1851	3199	52	....	....	PUNCT
ftr-1851	3199	53	"	"	PUNCT
ftr-1851	3200	1	3	3	X
ftr-1851	3200	2	.	.	X
ftr-1851	3200	3	burton	burton	PROPN
ftr-1851	3200	4	kanter	kanter	PROPN
ftr-1851	3200	5	in	in	ADP
ftr-1851	3200	6	trouble	trouble	NOUN
ftr-1851	3200	7	again	again	ADV
ftr-1851	3200	8	.	.	PUNCT
ftr-1851	3201	1	investment	investment	NOUN
ftr-1851	3201	2	research	research	NOUN
ftr-1851	3201	3	associates	associates	PROPN
ftr-1851	3201	4	,	,	PUNCT
ftr-1851	3201	5	ltd	ltd	PROPN
ftr-1851	3201	6	.	.	PROPN
ftr-1851	3202	1	v.	v.	PROPN
ftr-1851	3202	2	commissioner	commissioner	PROPN
ftr-1851	3202	3	,	,	PUNCT
ftr-1851	3202	4	t.c	t.c	PROPN
ftr-1851	3202	5	.	.	PROPN
ftr-1851	3202	6	memo	memo	NOUN
ftr-1851	3202	7	.	.	PUNCT
ftr-1851	3203	1	1999	1999	NUM
ftr-1851	3203	2	-	-	SYM
ftr-1851	3203	3	407	407	NUM
ftr-1851	3203	4	(	(	PUNCT
ftr-1851	3203	5	12/15/99	12/15/99	NUM
ftr-1851	3203	6	)	)	PUNCT
ftr-1851	3203	7	.	.	PUNCT
ftr-1851	3204	1	in	in	ADP
ftr-1851	3204	2	a	a	DET
ftr-1851	3204	3	600	600	NUM
ftr-1851	3204	4	-	-	PUNCT
ftr-1851	3204	5	page	page	NOUN
ftr-1851	3204	6	opinion	opinion	NOUN
ftr-1851	3204	7	burton	burton	PROPN
ftr-1851	3204	8	kanter	kanter	PROPN
ftr-1851	3204	9	was	be	AUX
ftr-1851	3204	10	held	hold	VERB
ftr-1851	3204	11	liable	liable	ADJ
ftr-1851	3204	12	for	for	ADP
ftr-1851	3204	13	the	the	DET
ftr-1851	3204	14	§	§	PROPN
ftr-1851	3204	15	6653	6653	NUM
ftr-1851	3204	16	fraud	fraud	NOUN
ftr-1851	3204	17	penalty	penalty	NOUN
ftr-1851	3204	18	by	by	ADP
ftr-1851	3204	19	reason	reason	NOUN
ftr-1851	3204	20	of	of	ADP
ftr-1851	3204	21	his	his	PRON
ftr-1851	3204	22	being	be	AUX
ftr-1851	3204	23	"	"	PUNCT
ftr-1851	3204	24	the	the	DET
ftr-1851	3204	25	architect	architect	NOUN
ftr-1851	3204	26	who	who	PRON
ftr-1851	3204	27	planned	plan	VERB
ftr-1851	3204	28	and	and	CCONJ
ftr-1851	3204	29	executed	execute	VERB
ftr-1851	3204	30	the	the	DET
ftr-1851	3204	31	elaborate	elaborate	ADJ
ftr-1851	3204	32	scheme	scheme	NOUN
ftr-1851	3204	33	with	with	ADP
ftr-1851	3204	34	respect	respect	NOUN
ftr-1851	3204	35	to	to	ADP
ftr-1851	3204	36	the	the	DET
ftr-1851	3204	37	kickback	kickback	NOUN
ftr-1851	3204	38	income	income	NOUN
ftr-1851	3204	39	payments	payment	NOUN
ftr-1851	3204	40	....	....	PUNCT
ftr-1851	3205	1	in	in	ADP
ftr-1851	3205	2	our	our	PRON
ftr-1851	3205	3	view	view	NOUN
ftr-1851	3205	4	,	,	PUNCT
ftr-1851	3205	5	what	what	PRON
ftr-1851	3205	6	we	we	PRON
ftr-1851	3205	7	have	have	AUX
ftr-1851	3205	8	here	here	ADV
ftr-1851	3205	9	,	,	PUNCT
ftr-1851	3205	10	purely	purely	ADV
ftr-1851	3205	11	and	and	CCONJ
ftr-1851	3205	12	simply	simply	ADV
ftr-1851	3205	13	,	,	PUNCT
ftr-1851	3205	14	is	be	AUX
ftr-1851	3205	15	a	a	DET
ftr-1851	3205	16	concerted	concerted	ADJ
ftr-1851	3205	17	effort	effort	NOUN
ftr-1851	3205	18	by	by	ADP
ftr-1851	3205	19	an	an	DET
ftr-1851	3205	20	experienced	experienced	ADJ
ftr-1851	3205	21	tax	tax	NOUN
ftr-1851	3205	22	lawyer	lawyer	NOUN
ftr-1851	3206	1	[	[	X
ftr-1851	3206	2	kanter	kanter	X
ftr-1851	3206	3	]	]	PUNCT
ftr-1851	3206	4	and	and	CCONJ
ftr-1851	3206	5	two	two	NUM
ftr-1851	3206	6	corporate	corporate	ADJ
ftr-1851	3206	7	executives	executive	NOUN
ftr-1851	3206	8	[	[	X
ftr-1851	3206	9	claude	claude	PROPN
ftr-1851	3206	10	ballard	ballard	PROPN
ftr-1851	3206	11	and	and	CCONJ
ftr-1851	3206	12	robert	robert	PROPN
ftr-1851	3206	13	lisle	lisle	PROPN
ftr-1851	3206	14	]	]	PUNCT
ftr-1851	3206	15	to	to	PART
ftr-1851	3206	16	defeat	defeat	VERB
ftr-1851	3206	17	and	and	CCONJ
ftr-1851	3206	18	evade	evade	VERB
ftr-1851	3206	19	the	the	DET
ftr-1851	3206	20	payments	payment	NOUN
ftr-1851	3206	21	of	of	ADP
ftr-1851	3206	22	taxes	taxis	NOUN
ftr-1851	3206	23	and	and	CCONJ
ftr-1851	3206	24	to	to	PART
ftr-1851	3206	25	cover	cover	VERB
ftr-1851	3206	26	up	up	ADP
ftr-1851	3206	27	their	their	PRON
ftr-1851	3206	28	illegal	illegal	ADJ
ftr-1851	3206	29	acts	act	NOUN
ftr-1851	3206	30	so	so	SCONJ
ftr-1851	3206	31	that	that	SCONJ
ftr-1851	3206	32	the	the	DET
ftr-1851	3206	33	corporations	corporation	NOUN
ftr-1851	3206	34	[	[	X
ftr-1851	3206	35	vol.6	vol.6	X
ftr-1851	3206	36	:	:	PUNCT
ftr-1851	3206	37	sl	sl	VERB
ftr-1851	3206	38	recent	recent	ADJ
ftr-1851	3206	39	developments	development	NOUN
ftr-1851	3206	40	in	in	ADP
ftr-1851	3206	41	federal	federal	ADJ
ftr-1851	3206	42	income	income	NOUN
ftr-1851	3206	43	taxation	taxation	NOUN
ftr-1851	3207	1	[	[	X
ftr-1851	3207	2	employing	employ	VERB
ftr-1851	3207	3	the	the	DET
ftr-1851	3207	4	two	two	NUM
ftr-1851	3207	5	corporate	corporate	ADJ
ftr-1851	3207	6	executives	executive	NOUN
ftr-1851	3207	7	]	]	PUNCT
ftr-1851	3207	8	and	and	CCONJ
ftr-1851	3207	9	the	the	DET
ftr-1851	3207	10	federal	federal	ADJ
ftr-1851	3207	11	government	government	NOUN
ftr-1851	3207	12	would	would	AUX
ftr-1851	3207	13	be	be	AUX
ftr-1851	3207	14	unable	unable	ADJ
ftr-1851	3207	15	to	to	PART
ftr-1851	3207	16	discover	discover	VERB
ftr-1851	3207	17	them	they	PRON
ftr-1851	3207	18	.	.	PUNCT
ftr-1851	3207	19	"	"	PUNCT
ftr-1851	3208	1	a.	a.	NOUN
ftr-1851	3208	2	so	so	ADV
ftr-1851	3208	3	far	far	ADV
ftr-1851	3208	4	,	,	PUNCT
ftr-1851	3208	5	he	he	PRON
ftr-1851	3208	6	is	be	AUX
ftr-1851	3208	7	unable	unable	ADJ
ftr-1851	3208	8	to	to	PART
ftr-1851	3208	9	wriggle	wriggle	VERB
ftr-1851	3208	10	out	out	ADP
ftr-1851	3208	11	,	,	PUNCT
ftr-1851	3208	12	the	the	DET
ftr-1851	3208	13	way	way	NOUN
ftr-1851	3208	14	he	he	PRON
ftr-1851	3208	15	did	do	VERB
ftr-1851	3208	16	25	25	NUM
ftr-1851	3208	17	years	year	NOUN
ftr-1851	3208	18	ago	ago	ADV
ftr-1851	3208	19	when	when	SCONJ
ftr-1851	3208	20	he	he	PRON
ftr-1851	3208	21	was	be	AUX
ftr-1851	3208	22	acquitted	acquit	VERB
ftr-1851	3208	23	by	by	ADP
ftr-1851	3208	24	a	a	DET
ftr-1851	3208	25	jury.0	jury.0	NOUN
ftr-1851	3208	26	the	the	DET
ftr-1851	3208	27	taxpayers	taxpayer	NOUN
ftr-1851	3208	28	subsequentlymoved	subsequentlymove	VERB
ftr-1851	3208	29	to	to	PART
ftr-1851	3208	30	have	have	VERB
ftr-1851	3208	31	access	access	NOUN
ftr-1851	3208	32	to	to	ADP
ftr-1851	3208	33	the	the	DET
ftr-1851	3208	34	special	special	ADJ
ftr-1851	3208	35	trial	trial	NOUN
ftr-1851	3208	36	judge	judge	NOUN
ftr-1851	3208	37	's	's	PART
ftr-1851	3208	38	"	"	PUNCT
ftr-1851	3208	39	reports	report	NOUN
ftr-1851	3208	40	,	,	PUNCT
ftr-1851	3208	41	draft	draft	NOUN
ftr-1851	3208	42	opinions	opinion	NOUN
ftr-1851	3208	43	,	,	PUNCT
ftr-1851	3208	44	or	or	CCONJ
ftr-1851	3208	45	similar	similar	ADJ
ftr-1851	3208	46	documents	document	NOUN
ftr-1851	3208	47	"	"	PUNCT
ftr-1851	3208	48	prepared	prepare	VERB
ftr-1851	3208	49	under	under	ADP
ftr-1851	3208	50	tax	tax	NOUN
ftr-1851	3208	51	court	court	NOUN
ftr-1851	3208	52	rule	rule	NOUN
ftr-1851	3208	53	183(b	183(b	NOUN
ftr-1851	3208	54	)	)	PUNCT
ftr-1851	3208	55	.	.	PUNCT
ftr-1851	3209	1	they	they	PRON
ftr-1851	3209	2	based	base	VERB
ftr-1851	3209	3	their	their	PRON
ftr-1851	3209	4	motion	motion	NOUN
ftr-1851	3209	5	on	on	ADP
ftr-1851	3209	6	conversations	conversation	NOUN
ftr-1851	3209	7	with	with	ADP
ftr-1851	3209	8	two	two	NUM
ftr-1851	3209	9	unnamed2	unnamed2	NOUN
ftr-1851	3209	10	'	'	PUNCT
ftr-1851	3209	11	tax	tax	NOUN
ftr-1851	3209	12	courtjudges	courtjudge	NOUN
ftr-1851	3209	13	that	that	SCONJ
ftr-1851	3209	14	the	the	DET
ftr-1851	3209	15	original	original	ADJ
ftr-1851	3209	16	draft	draft	NOUN
ftr-1851	3209	17	opinion	opinion	NOUN
ftr-1851	3209	18	from	from	ADP
ftr-1851	3209	19	the	the	DET
ftr-1851	3209	20	special	special	ADJ
ftr-1851	3209	21	trial	trial	NOUN
ftr-1851	3209	22	judge	judge	NOUN
ftr-1851	3209	23	was	be	AUX
ftr-1851	3209	24	changed	change	VERB
ftr-1851	3209	25	by	by	ADP
ftr-1851	3209	26	judge	judge	PROPN
ftr-1851	3209	27	dawson	dawson	PROPN
ftr-1851	3209	28	before	before	SCONJ
ftr-1851	3209	29	he	he	PRON
ftr-1851	3209	30	adopted	adopt	VERB
ftr-1851	3209	31	it	it	PRON
ftr-1851	3209	32	,	,	PUNCT
ftr-1851	3209	33	they	they	PRON
ftr-1851	3209	34	were	be	AUX
ftr-1851	3209	35	turned	turn	VERB
ftr-1851	3209	36	down	down	ADP
ftr-1851	3209	37	because	because	SCONJ
ftr-1851	3209	38	the	the	DET
ftr-1851	3209	39	tax	tax	NOUN
ftr-1851	3209	40	court	court	NOUN
ftr-1851	3209	41	held	hold	VERB
ftr-1851	3209	42	that	that	SCONJ
ftr-1851	3209	43	the	the	DET
ftr-1851	3209	44	documents	document	NOUN
ftr-1851	3209	45	were	be	AUX
ftr-1851	3209	46	related	relate	VERB
ftr-1851	3209	47	to	to	ADP
ftr-1851	3209	48	its	its	PRON
ftr-1851	3209	49	internal	internal	ADJ
ftr-1851	3209	50	deliberative	deliberative	ADJ
ftr-1851	3209	51	processes	process	NOUN
ftr-1851	3209	52	.	.	PUNCT
ftr-1851	3210	1	see	see	VERB
ftr-1851	3210	2	,	,	PUNCT
ftr-1851	3210	3	tax	tax	NOUN
ftr-1851	3210	4	court	court	NOUN
ftr-1851	3210	5	order	order	NOUN
ftr-1851	3210	6	denyingmotion	denyingmotion	NOUN
ftr-1851	3210	7	,	,	PUNCT
ftr-1851	3210	8	2001	2001	NUM
ftr-1851	3210	9	tnt	tnt	PROPN
ftr-1851	3210	10	23	23	NUM
ftr-1851	3210	11	-	-	SYM
ftr-1851	3210	12	31	31	NUM
ftr-1851	3210	13	(	(	PUNCT
ftr-1851	3210	14	4/26/00	4/26/00	NUM
ftr-1851	3210	15	)	)	PUNCT
ftr-1851	3210	16	and	and	CCONJ
ftr-1851	3210	17	(	(	PUNCT
ftr-1851	3210	18	on	on	ADP
ftr-1851	3210	19	reconsideration	reconsideration	NOUN
ftr-1851	3210	20	)	)	PUNCT
ftr-1851	3210	21	2001	2001	NUM
ftr-1851	3210	22	tnt	tnt	NOUN
ftr-1851	3210	23	23	23	NUM
ftr-1851	3210	24	-	-	SYM
ftr-1851	3210	25	30	30	NUM
ftr-1851	3210	26	(	(	PUNCT
ftr-1851	3210	27	8/30/00	8/30/00	NUM
ftr-1851	3210	28	)	)	PUNCT
ftr-1851	3210	29	.	.	PUNCT
ftr-1851	3211	1	taxpayers	taxpayer	NOUN
ftr-1851	3211	2	sought	seek	VERB
ftr-1851	3211	3	mandamus	mandamus	NOUN
ftr-1851	3211	4	from	from	ADP
ftr-1851	3211	5	the	the	DET
ftr-1851	3211	6	fifth	fifth	ADJ
ftr-1851	3211	7	,	,	PUNCT
ftr-1851	3211	8	seventh	seventh	ADJ
ftr-1851	3211	9	and	and	CCONJ
ftr-1851	3211	10	eleventh	eleventh	ADJ
ftr-1851	3211	11	circuits	circuit	NOUN
ftr-1851	3211	12	,	,	PUNCT
ftr-1851	3211	13	but	but	CCONJ
ftr-1851	3211	14	were	be	AUX
ftr-1851	3211	15	unsuccessful	unsuccessful	ADJ
ftr-1851	3211	16	.	.	PUNCT
ftr-1851	3212	1	b.	b.	PROPN
ftr-1851	3212	2	and	and	CCONJ
ftr-1851	3212	3	the	the	DET
ftr-1851	3212	4	tax	tax	NOUN
ftr-1851	3212	5	court	court	NOUN
ftr-1851	3212	6	's	's	PART
ftr-1851	3212	7	procedures	procedure	NOUN
ftr-1851	3212	8	are	be	AUX
ftr-1851	3212	9	vindicated	vindicate	VERB
ftr-1851	3212	10	and	and	CCONJ
ftr-1851	3212	11	taxpayer	taxpayer	PROPN
ftr-1851	3212	12	ballard	ballard	PROPN
ftr-1851	3212	13	loses	lose	VERB
ftr-1851	3212	14	on	on	ADP
ftr-1851	3212	15	appeal	appeal	NOUN
ftr-1851	3212	16	on	on	ADP
ftr-1851	3212	17	the	the	DET
ftr-1851	3212	18	fraud	fraud	NOUN
ftr-1851	3212	19	issue	issue	NOUN
ftr-1851	3212	20	in	in	ADP
ftr-1851	3212	21	the	the	DET
ftr-1851	3212	22	eleventh	eleventh	ADJ
ftr-1851	3212	23	circuit	circuit	NOUN
ftr-1851	3212	24	.	.	PUNCT
ftr-1851	3213	1	ballardv	ballardv	NOUN
ftr-1851	3213	2	.	.	PUNCT
ftr-1851	3214	1	commissioner	commissioner	NOUN
ftr-1851	3214	2	321	321	NUM
ftr-1851	3214	3	f.3d	f.3d	NUM
ftr-1851	3214	4	1037,2003	1037,2003	NUM
ftr-1851	3214	5	-	-	SYM
ftr-1851	3214	6	1	1	NUM
ftr-1851	3214	7	u.s.t.c	u.s.t.c	PROPN
ftr-1851	3214	8	.	.	PUNCT
ftr-1851	3215	1	50,246,91	50,246,91	NUM
ftr-1851	3215	2	a.f.t.r.2d	a.f.t.r.2d	VERB
ftr-1851	3215	3	2003	2003	NUM
ftr-1851	3215	4	-	-	SYM
ftr-1851	3215	5	928	928	NUM
ftr-1851	3215	6	(	(	PUNCT
ftr-1851	3215	7	11	11	NUM
ftr-1851	3215	8	th	th	NUM
ftr-1851	3215	9	cir	cir	NOUN
ftr-1851	3215	10	.	.	PUNCT
ftr-1851	3216	1	2/13/03	2/13/03	NUM
ftr-1851	3216	2	)	)	PUNCT
ftr-1851	3216	3	,	,	PUNCT
ftr-1851	3216	4	affg	affg	PROPN
ftr-1851	3216	5	t.c	t.c	PROPN
ftr-1851	3216	6	.	.	PROPN
ftr-1851	3216	7	memo	memo	NOUN
ftr-1851	3216	8	.	.	PUNCT
ftr-1851	3217	1	1999	1999	NUM
ftr-1851	3217	2	-	-	SYM
ftr-1851	3217	3	407	407	NUM
ftr-1851	3217	4	.	.	PUNCT
ftr-1851	3218	1	the	the	DET
ftr-1851	3218	2	eleventh	eleventh	ADJ
ftr-1851	3218	3	circuit	circuit	NOUN
ftr-1851	3218	4	affirmed	affirm	VERB
ftr-1851	3218	5	the	the	DET
ftr-1851	3218	6	tax	tax	NOUN
ftr-1851	3218	7	court	court	NOUN
ftr-1851	3218	8	decision	decision	NOUN
ftr-1851	3218	9	and	and	CCONJ
ftr-1851	3218	10	rejected	reject	VERB
ftr-1851	3218	11	the	the	DET
ftr-1851	3218	12	taxpayers	taxpayer	NOUN
ftr-1851	3218	13	'	'	PART
ftr-1851	3218	14	argument	argument	NOUN
ftr-1851	3218	15	that	that	PRON
ftr-1851	3218	16	changes	change	NOUN
ftr-1851	3218	17	allegedly	allegedly	ADV
ftr-1851	3218	18	made	make	VERB
ftr-1851	3218	19	by	by	ADP
ftr-1851	3218	20	the	the	DET
ftr-1851	3218	21	tax	tax	NOUN
ftr-1851	3218	22	court	court	PROPN
ftr-1851	3218	23	special	special	ADJ
ftr-1851	3218	24	trial	trial	NOUN
ftr-1851	3218	25	judge	judge	NOUN
ftr-1851	3218	26	were	be	AUX
ftr-1851	3218	27	improper	improper	ADJ
ftr-1851	3218	28	.	.	PUNCT
ftr-1851	3219	1	judge	judge	PROPN
ftr-1851	3219	2	fay	fay	PROPN
ftr-1851	3219	3	stated	state	VERB
ftr-1851	3219	4	:	:	PUNCT
ftr-1851	3219	5	even	even	ADV
ftr-1851	3219	6	assuming	assume	VERB
ftr-1851	3219	7	dick	dick	PROPN
ftr-1851	3219	8	's	's	PART
ftr-1851	3219	9	[	[	X
ftr-1851	3219	10	taxpayers	taxpayer	NOUN
ftr-1851	3219	11	'	'	PART
ftr-1851	3219	12	lawyer	lawyer	NOUN
ftr-1851	3219	13	's	's	PART
ftr-1851	3219	14	]	]	PUNCT
ftr-1851	3219	15	affidavit	affidavit	NOUN
ftr-1851	3219	16	to	to	PART
ftr-1851	3219	17	be	be	AUX
ftr-1851	3219	18	true	true	ADJ
ftr-1851	3219	19	and	and	CCONJ
ftr-1851	3219	20	affording	afford	VERB
ftr-1851	3219	21	petitioners	petitioner	NOUN
ftr-1851	3219	22	-	-	PUNCT
ftr-1851	3219	23	appellants	appellant	NOUN
ftr-1851	3219	24	all	all	DET
ftr-1851	3219	25	reasonable	reasonable	ADJ
ftr-1851	3219	26	inferences	inference	NOUN
ftr-1851	3219	27	,	,	PUNCT
ftr-1851	3219	28	the	the	DET
ftr-1851	3219	29	process	process	NOUN
ftr-1851	3219	30	utilized	utilize	VERB
ftr-1851	3219	31	in	in	ADP
ftr-1851	3219	32	this	this	DET
ftr-1851	3219	33	case	case	NOUN
ftr-1851	3219	34	does	do	AUX
ftr-1851	3219	35	not	not	PART
ftr-1851	3219	36	give	give	VERB
ftr-1851	3219	37	rise	rise	NOUN
ftr-1851	3219	38	to	to	ADP
ftr-1851	3219	39	due	due	ADJ
ftr-1851	3219	40	process	process	NOUN
ftr-1851	3219	41	concern	concern	NOUN
ftr-1851	3219	42	.	.	PUNCT
ftr-1851	3220	1	while	while	SCONJ
ftr-1851	3220	2	the	the	DET
ftr-1851	3220	3	procedures	procedure	NOUN
ftr-1851	3220	4	used	use	VERB
ftr-1851	3220	5	in	in	ADP
ftr-1851	3220	6	the	the	DET
ftr-1851	3220	7	tax	tax	NOUN
ftr-1851	3220	8	court	court	NOUN
ftr-1851	3220	9	may	may	AUX
ftr-1851	3220	10	be	be	AUX
ftr-1851	3220	11	unique	unique	ADJ
ftr-1851	3220	12	to	to	ADP
ftr-1851	3220	13	that	that	DET
ftr-1851	3220	14	court	court	NOUN
ftr-1851	3220	15	,	,	PUNCT
ftr-1851	3220	16	there	there	PRON
ftr-1851	3220	17	is	be	VERB
ftr-1851	3220	18	nothing	nothing	PRON
ftr-1851	3220	19	unusual	unusual	ADJ
ftr-1851	3220	20	about	about	ADP
ftr-1851	3220	21	judges	judge	NOUN
ftr-1851	3220	22	conferring	confer	VERB
ftr-1851	3220	23	with	with	ADP
ftr-1851	3220	24	one	one	NUM
ftr-1851	3220	25	another	another	DET
ftr-1851	3220	26	about	about	ADP
ftr-1851	3220	27	cases	case	NOUN
ftr-1851	3220	28	assigned	assign	VERB
ftr-1851	3220	29	to	to	ADP
ftr-1851	3220	30	them	they	PRON
ftr-1851	3220	31	.	.	PUNCT
ftr-1851	3221	1	these	these	DET
ftr-1851	3221	2	conferences	conference	NOUN
ftr-1851	3221	3	are	be	AUX
ftr-1851	3221	4	an	an	DET
ftr-1851	3221	5	essential	essential	ADJ
ftr-1851	3221	6	part	part	NOUN
ftr-1851	3221	7	of	of	ADP
ftr-1851	3221	8	the	the	DET
ftr-1851	3221	9	judicial	judicial	ADJ
ftr-1851	3221	10	process	process	NOUN
ftr-1851	3221	11	when	when	SCONJ
ftr-1851	3221	12	,	,	PUNCT
ftr-1851	3221	13	by	by	ADP
ftr-1851	3221	14	statute	statute	NOUN
ftr-1851	3221	15	,	,	PUNCT
ftr-1851	3221	16	more	more	ADJ
ftr-1851	3221	17	than	than	ADP
ftr-1851	3221	18	one	one	NUM
ftr-1851	3221	19	judge	judge	NOUN
ftr-1851	3221	20	is	be	AUX
ftr-1851	3221	21	charged	charge	VERB
ftr-1851	3221	22	with	with	ADP
ftr-1851	3221	23	the	the	DET
ftr-1851	3221	24	responsibility	responsibility	NOUN
ftr-1851	3221	25	of	of	ADP
ftr-1851	3221	26	deciding	decide	VERB
ftr-1851	3221	27	the	the	DET
ftr-1851	3221	28	case	case	NOUN
ftr-1851	3221	29	.	.	PUNCT
ftr-1851	3222	1	and	and	CCONJ
ftr-1851	3222	2	,	,	PUNCT
ftr-1851	3222	3	as	as	ADP
ftr-1851	3222	4	a	a	DET
ftr-1851	3222	5	result	result	NOUN
ftr-1851	3222	6	of	of	ADP
ftr-1851	3222	7	such	such	ADJ
ftr-1851	3222	8	conferences	conference	NOUN
ftr-1851	3222	9	,	,	PUNCT
ftr-1851	3222	10	judges	judge	NOUN
ftr-1851	3222	11	sometimes	sometimes	ADV
ftr-1851	3222	12	change	change	VERB
ftr-1851	3222	13	their	their	PRON
ftr-1851	3222	14	original	original	ADJ
ftr-1851	3222	15	position	position	NOUN
ftr-1851	3222	16	or	or	CCONJ
ftr-1851	3222	17	thoughts	thought	NOUN
ftr-1851	3222	18	.	.	PUNCT
ftr-1851	3223	1	whether	whether	SCONJ
ftr-1851	3223	2	special	special	ADJ
ftr-1851	3223	3	trial	trial	NOUN
ftr-1851	3223	4	judge	judge	NOUN
ftr-1851	3223	5	couvillion	couvillion	NOUN
ftr-1851	3223	6	prepared	prepare	VERB
ftr-1851	3223	7	drafts	draft	NOUN
ftr-1851	3223	8	of	of	ADP
ftr-1851	3223	9	his	his	PRON
ftr-1851	3223	10	report	report	NOUN
ftr-1851	3223	11	or	or	CCONJ
ftr-1851	3223	12	subsequently	subsequently	ADV
ftr-1851	3223	13	changed	change	VERB
ftr-1851	3223	14	his	his	PRON
ftr-1851	3223	15	opinion	opinion	NOUN
ftr-1851	3223	16	entirely	entirely	ADV
ftr-1851	3223	17	is	be	AUX
ftr-1851	3223	18	without	without	ADP
ftr-1851	3223	19	import	import	NOUN
ftr-1851	3223	20	insofar	insofar	ADV
ftr-1851	3223	21	as	as	ADP
ftr-1851	3223	22	our	our	PRON
ftr-1851	3223	23	analysis	analysis	NOUN
ftr-1851	3223	24	of	of	ADP
ftr-1851	3223	25	the	the	DET
ftr-1851	3223	26	alleged	allege	VERB
ftr-1851	3223	27	due	due	ADJ
ftr-1851	3223	28	process	process	NOUN
ftr-1851	3223	29	violation	violation	NOUN
ftr-1851	3223	30	pertaining	pertain	VERB
ftr-1851	3223	31	to	to	ADP
ftr-1851	3223	32	the	the	DET
ftr-1851	3223	33	application	application	NOUN
ftr-1851	3223	34	of	of	ADP
ftr-1851	3223	35	[	[	X
ftr-1851	3223	36	tax	tax	NOUN
ftr-1851	3223	37	court	court	NOUN
ftr-1851	3223	38	]	]	PUNCT
ftr-1851	3223	39	rule	rule	NOUN
ftr-1851	3223	40	183	183	NUM
ftr-1851	3223	41	is	be	AUX
ftr-1851	3223	42	concerned	concern	VERB
ftr-1851	3223	43	.	.	PUNCT
ftr-1851	3224	1	despite	despite	SCONJ
ftr-1851	3224	2	the	the	DET
ftr-1851	3224	3	invitation	invitation	NOUN
ftr-1851	3224	4	,	,	PUNCT
ftr-1851	3224	5	this	this	DET
ftr-1851	3224	6	court	court	NOUN
ftr-1851	3224	7	will	will	AUX
ftr-1851	3224	8	simply	simply	ADV
ftr-1851	3224	9	not	not	PART
ftr-1851	3224	10	interfere	interfere	VERB
ftr-1851	3224	11	with	with	ADP
ftr-1851	3224	12	another	another	DET
ftr-1851	3224	13	court	court	NOUN
ftr-1851	3224	14	's	's	PART
ftr-1851	3224	15	deliberative	deliberative	ADJ
ftr-1851	3224	16	process	process	NOUN
ftr-1851	3224	17	.	.	PUNCT
ftr-1851	3225	1	the	the	DET
ftr-1851	3225	2	record	record	NOUN
ftr-1851	3225	3	reveals	reveal	VERB
ftr-1851	3225	4	,	,	PUNCT
ftr-1851	3225	5	and	and	CCONJ
ftr-1851	3225	6	we	we	PRON
ftr-1851	3225	7	accept	accept	VERB
ftr-1851	3225	8	as	as	ADP
ftr-1851	3225	9	true	true	ADJ
ftr-1851	3225	10	,	,	PUNCT
ftr-1851	3225	11	that	that	SCONJ
ftr-1851	3225	12	the	the	DET
ftr-1851	3225	13	underlying	underlie	VERB
ftr-1851	3225	14	report	report	NOUN
ftr-1851	3225	15	adopted	adopt	VERB
ftr-1851	3225	16	by	by	ADP
ftr-1851	3225	17	the	the	DET
ftr-1851	3225	18	tax	tax	NOUN
ftr-1851	3225	19	court	court	NOUN
ftr-1851	3225	20	is	be	AUX
ftr-1851	3225	21	special	special	ADJ
ftr-1851	3225	22	trial	trial	NOUN
ftr-1851	3225	23	judge	judge	NOUN
ftr-1851	3225	24	couvillion	couvillion	NOUN
ftr-1851	3225	25	's	's	PART
ftr-1851	3225	26	.	.	PUNCT
ftr-1851	3226	1	petitioners	petitioner	NOUN
ftr-1851	3226	2	-	-	NOUN
ftr-1851	3226	3	appellants	appellant	NOUN
ftr-1851	3226	4	have	have	AUX
ftr-1851	3226	5	not	not	PART
ftr-1851	3226	6	demonstrated	demonstrate	VERB
ftr-1851	3226	7	that	that	SCONJ
ftr-1851	3226	8	20	20	NUM
ftr-1851	3226	9	.	.	PUNCT
ftr-1851	3226	10	iis	iis	PROPN
ftr-1851	3226	11	partner	partner	NOUN
ftr-1851	3226	12	(	(	PUNCT
ftr-1851	3226	13	and	and	CCONJ
ftr-1851	3226	14	son	son	NOUN
ftr-1851	3226	15	-	-	PUNCT
ftr-1851	3226	16	in	in	ADP
ftr-1851	3226	17	-	-	PUNCT
ftr-1851	3226	18	law	law	NOUN
ftr-1851	3226	19	)	)	PUNCT
ftr-1851	3226	20	was	be	AUX
ftr-1851	3226	21	convicted	convict	VERB
ftr-1851	3226	22	and	and	CCONJ
ftr-1851	3226	23	imprisoned	imprison	VERB
ftr-1851	3226	24	.	.	PUNCT
ftr-1851	3227	1	see	see	VERB
ftr-1851	3227	2	united	united	PROPN
ftr-1851	3227	3	states	states	PROPN
ftr-1851	3227	4	v.	v.	ADP
ftr-1851	3227	5	baskes	baske	NOUN
ftr-1851	3227	6	,	,	PUNCT
ftr-1851	3227	7	649	649	NUM
ftr-1851	3227	8	f.2d	f.2d	NOUN
ftr-1851	3227	9	471	471	NUM
ftr-1851	3227	10	(	(	PUNCT
ftr-1851	3227	11	7th	7th	ADJ
ftr-1851	3227	12	cir	cir	NOUN
ftr-1851	3227	13	.	.	PUNCT
ftr-1851	3227	14	1980	1980	NUM
ftr-1851	3227	15	)	)	PUNCT
ftr-1851	3227	16	,	,	PUNCT
ftr-1851	3227	17	cert	cert	PROPN
ftr-1851	3227	18	.	.	PUNCT
ftr-1851	3228	1	denied	deny	VERB
ftr-1851	3228	2	,	,	PUNCT
ftr-1851	3228	3	450	450	NUM
ftr-1851	3228	4	u.s	u.s	PROPN
ftr-1851	3228	5	.	.	PROPN
ftr-1851	3228	6	1000	1000	NUM
ftr-1851	3228	7	(	(	PUNCT
ftr-1851	3228	8	1981	1981	NUM
ftr-1851	3228	9	)	)	PUNCT
ftr-1851	3228	10	.	.	PUNCT
ftr-1851	3229	1	21	21	NUM
ftr-1851	3229	2	.	.	PUNCT
ftr-1851	3230	1	kanter	kanter	PROPN
ftr-1851	3230	2	's	's	PART
ftr-1851	3230	3	attorney	attorney	NOUN
ftr-1851	3230	4	revealed	reveal	VERB
ftr-1851	3230	5	the	the	DET
ftr-1851	3230	6	names	name	NOUN
ftr-1851	3230	7	of	of	ADP
ftr-1851	3230	8	the	the	DET
ftr-1851	3230	9	two	two	NUM
ftr-1851	3230	10	judges	judge	NOUN
ftr-1851	3230	11	when	when	SCONJ
ftr-1851	3230	12	asked	ask	VERB
ftr-1851	3230	13	at	at	ADP
ftr-1851	3230	14	oral	oral	ADJ
ftr-1851	3230	15	argument	argument	NOUN
ftr-1851	3230	16	to	to	ADP
ftr-1851	3230	17	the	the	DET
ftr-1851	3230	18	seventh	seventh	ADJ
ftr-1851	3230	19	circuit	circuit	NOUN
ftr-1851	3230	20	as	as	ADP
ftr-1851	3230	21	tax	tax	NOUN
ftr-1851	3230	22	court	court	NOUN
ftr-1851	3230	23	judge	judge	PROPN
ftr-1851	3230	24	julian	julian	PROPN
ftr-1851	3230	25	jacobs	jacobs	PROPN
ftr-1851	3230	26	and	and	CCONJ
ftr-1851	3230	27	chief	chief	ADJ
ftr-1851	3230	28	special	special	ADJ
ftr-1851	3230	29	trial	trial	NOUN
ftr-1851	3230	30	judge	judge	NOUN
ftr-1851	3230	31	peter	peter	PROPN
ftr-1851	3230	32	j.	j.	PROPN
ftr-1851	3230	33	panuthos	panuthos	PROPN
ftr-1851	3230	34	.	.	PUNCT
ftr-1851	3231	1	see	see	VERB
ftr-1851	3231	2	the	the	DET
ftr-1851	3231	3	text	text	NOUN
ftr-1851	3231	4	at	at	ADP
ftr-1851	3231	5	footnote	footnote	NOUN
ftr-1851	3231	6	1	1	NUM
ftr-1851	3231	7	of	of	ADP
ftr-1851	3231	8	judge	judge	PROPN
ftr-1851	3231	9	cudahy	cudahy	PROPN
ftr-1851	3231	10	's	's	PART
ftr-1851	3231	11	dissent	dissent	NOUN
ftr-1851	3231	12	in	in	ADP
ftr-1851	3231	13	the	the	DET
ftr-1851	3231	14	seventh	seventh	ADJ
ftr-1851	3231	15	circuit	circuit	PROPN
ftr-1851	3231	16	kanter	kanter	PROPN
ftr-1851	3231	17	estate	estate	PROPN
ftr-1851	3231	18	opinion	opinion	NOUN
ftr-1851	3231	19	,	,	PUNCT
ftr-1851	3231	20	below	below	ADV
ftr-1851	3231	21	.	.	PUNCT
ftr-1851	3232	1	20041	20041	NUM
ftr-1851	3232	2	florida	florida	PROPN
ftr-1851	3232	3	tax	tax	PROPN
ftr-1851	3232	4	review	review	NOUN
ftr-1851	3232	5	the	the	DET
ftr-1851	3232	6	order	order	NOUN
ftr-1851	3232	7	of	of	ADP
ftr-1851	3232	8	august	august	PROPN
ftr-1851	3232	9	30	30	NUM
ftr-1851	3232	10	,	,	PUNCT
ftr-1851	3232	11	2000	2000	NUM
ftr-1851	3232	12	is	be	AUX
ftr-1851	3232	13	inaccurate	inaccurate	ADJ
ftr-1851	3232	14	or	or	CCONJ
ftr-1851	3232	15	suspect	suspect	VERB
ftr-1851	3232	16	in	in	ADP
ftr-1851	3232	17	any	any	DET
ftr-1851	3232	18	manner	manner	NOUN
ftr-1851	3232	19	.	.	PUNCT
ftr-1851	3233	1	therefore	therefore	ADV
ftr-1851	3233	2	,	,	PUNCT
ftr-1851	3233	3	we	we	PRON
ftr-1851	3233	4	conclude	conclude	VERB
ftr-1851	3233	5	that	that	SCONJ
ftr-1851	3233	6	the	the	DET
ftr-1851	3233	7	application	application	NOUN
ftr-1851	3233	8	of	of	ADP
ftr-1851	3233	9	rule	rule	NOUN
ftr-1851	3233	10	183	183	NUM
ftr-1851	3233	11	in	in	ADP
ftr-1851	3233	12	this	this	DET
ftr-1851	3233	13	case	case	NOUN
ftr-1851	3233	14	did	do	AUX
ftr-1851	3233	15	not	not	PART
ftr-1851	3233	16	violate	violate	VERB
ftr-1851	3233	17	petitioners	petitioner	NOUN
ftr-1851	3233	18	-	-	PUNCT
ftr-1851	3233	19	appellants	appellant	NOUN
ftr-1851	3233	20	'	'	PART
ftr-1851	3233	21	due	due	ADJ
ftr-1851	3233	22	process	process	NOUN
ftr-1851	3233	23	rights	right	NOUN
ftr-1851	3233	24	.	.	PUNCT
ftr-1851	3234	1	accordingly	accordingly	ADV
ftr-1851	3234	2	,	,	PUNCT
ftr-1851	3234	3	we	we	PRON
ftr-1851	3234	4	deny	deny	VERB
ftr-1851	3234	5	the	the	DET
ftr-1851	3234	6	request	request	NOUN
ftr-1851	3234	7	for	for	ADP
ftr-1851	3234	8	relief	relief	NOUN
ftr-1851	3234	9	and	and	CCONJ
ftr-1851	3234	10	save	save	VERB
ftr-1851	3234	11	for	for	ADP
ftr-1851	3234	12	another	another	DET
ftr-1851	3234	13	day	day	NOUN
ftr-1851	3234	14	the	the	DET
ftr-1851	3234	15	more	more	ADV
ftr-1851	3234	16	troubling	troubling	ADJ
ftr-1851	3234	17	question	question	NOUN
ftr-1851	3234	18	of	of	ADP
ftr-1851	3234	19	what	what	PRON
ftr-1851	3234	20	would	would	AUX
ftr-1851	3234	21	have	have	AUX
ftr-1851	3234	22	occurred	occur	VERB
ftr-1851	3234	23	had	have	VERB
ftr-1851	3234	24	special	special	ADJ
ftr-1851	3234	25	trial	trial	NOUN
ftr-1851	3234	26	judge	judge	NOUN
ftr-1851	3234	27	couvillion	couvillion	NOUN
ftr-1851	3234	28	not	not	PART
ftr-1851	3234	29	indicated	indicate	VERB
ftr-1851	3234	30	that	that	SCONJ
ftr-1851	3234	31	the	the	DET
ftr-1851	3234	32	report	report	NOUN
ftr-1851	3234	33	adopted	adopt	VERB
ftr-1851	3234	34	by	by	ADP
ftr-1851	3234	35	the	the	DET
ftr-1851	3234	36	tax	tax	NOUN
ftr-1851	3234	37	court	court	NOUN
ftr-1851	3234	38	accurately	accurately	ADV
ftr-1851	3234	39	reflected	reflect	VERB
ftr-1851	3234	40	his	his	PRON
ftr-1851	3234	41	findings	finding	NOUN
ftr-1851	3234	42	and	and	CCONJ
ftr-1851	3234	43	opinion	opinion	NOUN
ftr-1851	3234	44	.	.	PUNCT
ftr-1851	3235	1	c.	c.	PROPN
ftr-1851	3235	2	and	and	CCONJ
ftr-1851	3235	3	the	the	DET
ftr-1851	3235	4	tax	tax	NOUN
ftr-1851	3235	5	court	court	NOUN
ftr-1851	3235	6	's	's	PART
ftr-1851	3235	7	procedures	procedure	NOUN
ftr-1851	3235	8	are	be	AUX
ftr-1851	3235	9	vindicated	vindicate	VERB
ftr-1851	3235	10	and	and	CCONJ
ftr-1851	3235	11	taxpayer	taxpayer	PROPN
ftr-1851	3235	12	kanter	kanter	PROPN
ftr-1851	3235	13	's	's	PART
ftr-1851	3235	14	estate2	estate2	PROPN
ftr-1851	3235	15	'	'	PUNCT
ftr-1851	3235	16	loses	lose	VERB
ftr-1851	3235	17	on	on	ADP
ftr-1851	3235	18	appeal	appeal	NOUN
ftr-1851	3235	19	on	on	ADP
ftr-1851	3235	20	the	the	DET
ftr-1851	3235	21	fraud	fraud	NOUN
ftr-1851	3235	22	issue	issue	NOUN
ftr-1851	3235	23	in	in	ADP
ftr-1851	3235	24	the	the	DET
ftr-1851	3235	25	eleventh	eleventh	ADJ
ftr-1851	3235	26	circuit	circuit	NOUN
ftr-1851	3235	27	estate	estate	NOUN
ftr-1851	3235	28	of	of	ADP
ftr-1851	3235	29	kanter	kanter	PROPN
ftr-1851	3235	30	v.	v.	PROPN
ftr-1851	3235	31	commissioner	commissioner	PROPN
ftr-1851	3235	32	,	,	PUNCT
ftr-1851	3235	33	337	337	NUM
ftr-1851	3235	34	f.3d	f.3d	NUM
ftr-1851	3235	35	833	833	NUM
ftr-1851	3235	36	,	,	PUNCT
ftr-1851	3235	37	92	92	NUM
ftr-1851	3235	38	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	3235	39	20035459,2003	20035459,2003	NUM
ftr-1851	3235	40	-	-	SYM
ftr-1851	3235	41	2	2	NUM
ftr-1851	3235	42	u.s.t.c	u.s.t.c	PROPN
ftr-1851	3235	43	.	.	PROPN
ftr-1851	3236	1	150,605	150,605	NUM
ftr-1851	3236	2	(	(	PUNCT
ftr-1851	3236	3	7th	7th	ADJ
ftr-1851	3236	4	cir	cir	NOUN
ftr-1851	3236	5	.	.	PUNCT
ftr-1851	3237	1	7/24/03	7/24/03	NUM
ftr-1851	3237	2	)	)	PUNCT
ftr-1851	3237	3	(	(	PUNCT
ftr-1851	3237	4	per	per	ADP
ftr-1851	3237	5	curiam	curiam	NOUN
ftr-1851	3237	6	)	)	PUNCT
ftr-1851	3237	7	(	(	PUNCT
ftr-1851	3237	8	2	2	NUM
ftr-1851	3237	9	-	-	SYM
ftr-1851	3237	10	1	1	NUM
ftr-1851	3237	11	)	)	PUNCT
ftr-1851	3237	12	,	,	PUNCT
ftr-1851	3237	13	affg	affg	PROPN
ftr-1851	3237	14	inpart	inpart	NOUN
ftr-1851	3237	15	and	and	CCONJ
ftr-1851	3237	16	rev'g	rev'g	NOUN
ftr-1851	3237	17	in	in	ADP
ftr-1851	3237	18	part	part	NOUN
ftr-1851	3237	19	t.c	t.c	PROPN
ftr-1851	3237	20	.	.	PROPN
ftr-1851	3237	21	memo	memo	NOUN
ftr-1851	3237	22	.	.	PUNCT
ftr-1851	3238	1	1999	1999	NUM
ftr-1851	3238	2	-	-	SYM
ftr-1851	3238	3	407	407	NUM
ftr-1851	3238	4	.	.	PUNCT
ftr-1851	3239	1	the	the	DET
ftr-1851	3239	2	court	court	NOUN
ftr-1851	3239	3	found	find	VERB
ftr-1851	3239	4	the	the	DET
ftr-1851	3239	5	nondisclosure	nondisclosure	NOUN
ftr-1851	3239	6	of	of	ADP
ftr-1851	3239	7	the	the	DET
ftr-1851	3239	8	special	special	ADJ
ftr-1851	3239	9	trial	trial	NOUN
ftr-1851	3239	10	judge	judge	NOUN
ftr-1851	3239	11	's	's	PART
ftr-1851	3239	12	original	original	ADJ
ftr-1851	3239	13	report	report	NOUN
ftr-1851	3239	14	to	to	PART
ftr-1851	3239	15	be	be	AUX
ftr-1851	3239	16	proper	proper	ADJ
ftr-1851	3239	17	,	,	PUNCT
ftr-1851	3239	18	following	follow	VERB
ftr-1851	3239	19	the	the	DET
ftr-1851	3239	20	eleventh	eleventh	ADJ
ftr-1851	3239	21	circuit	circuit	NOUN
ftr-1851	3239	22	's	's	PART
ftr-1851	3239	23	ballard	ballard	NOUN
ftr-1851	3239	24	opinion	opinion	NOUN
ftr-1851	3239	25	.	.	PUNCT
ftr-1851	3240	1	it	it	PRON
ftr-1851	3240	2	affirmed	affirm	VERB
ftr-1851	3240	3	the	the	DET
ftr-1851	3240	4	findings	finding	NOUN
ftr-1851	3240	5	on	on	ADP
ftr-1851	3240	6	deficiencies	deficiency	NOUN
ftr-1851	3240	7	,	,	PUNCT
ftr-1851	3240	8	fraud	fraud	NOUN
ftr-1851	3240	9	and	and	CCONJ
ftr-1851	3240	10	penalties	penalty	NOUN
ftr-1851	3240	11	,	,	PUNCT
ftr-1851	3240	12	but	but	CCONJ
ftr-1851	3240	13	reversed	reverse	VERB
ftr-1851	3240	14	on	on	ADP
ftr-1851	3240	15	the	the	DET
ftr-1851	3240	16	issue	issue	NOUN
ftr-1851	3240	17	of	of	ADP
ftr-1851	3240	18	the	the	DET
ftr-1851	3240	19	deductibility	deductibility	NOUN
ftr-1851	3240	20	of	of	ADP
ftr-1851	3240	21	kanter	kanter	PROPN
ftr-1851	3240	22	'	'	PART
ftr-1851	3240	23	s	s	PROPN
ftr-1851	3240	24	expenses	expense	NOUN
ftr-1851	3240	25	for	for	ADP
ftr-1851	3240	26	his	his	PRON
ftr-1851	3240	27	involvement	involvement	NOUN
ftr-1851	3240	28	in	in	ADP
ftr-1851	3240	29	the	the	DET
ftr-1851	3240	30	aborted	aborted	ADJ
ftr-1851	3240	31	sale	sale	NOUN
ftr-1851	3240	32	of	of	ADP
ftr-1851	3240	33	a	a	DET
ftr-1851	3240	34	purported	purport	VERB
ftr-1851	3240	35	john	john	PROPN
ftr-1851	3240	36	trumball	trumball	PROPN
ftr-1851	3240	37	painting	painting	NOUN
ftr-1851	3240	38	of	of	ADP
ftr-1851	3240	39	george	george	PROPN
ftr-1851	3240	40	washington	washington	PROPN
ftr-1851	3240	41	because	because	SCONJ
ftr-1851	3240	42	"	"	PUNCT
ftr-1851	3240	43	kanter	kanter	PROPN
ftr-1851	3240	44	has	have	AUX
ftr-1851	3240	45	shown	show	VERB
ftr-1851	3240	46	a	a	DET
ftr-1851	3240	47	distinct	distinct	ADJ
ftr-1851	3240	48	proclivity	proclivity	NOUN
ftr-1851	3240	49	to	to	PART
ftr-1851	3240	50	seek	seek	VERB
ftr-1851	3240	51	income	income	NOUN
ftr-1851	3240	52	and	and	CCONJ
ftr-1851	3240	53	profit	profit	NOUN
ftr-1851	3240	54	through	through	ADP
ftr-1851	3240	55	activities	activity	NOUN
ftr-1851	3240	56	similar	similar	ADJ
ftr-1851	3240	57	to	to	ADP
ftr-1851	3240	58	the	the	DET
ftr-1851	3240	59	failed	fail	VERB
ftr-1851	3240	60	sale	sale	NOUN
ftr-1851	3240	61	of	of	ADP
ftr-1851	3240	62	the	the	DET
ftr-1851	3240	63	painting	painting	NOUN
ftr-1851	3240	64	.	.	PUNCT
ftr-1851	3240	65	"	"	PUNCT
ftr-1851	3241	1	(	(	PUNCT
ftr-1851	3241	2	1	1	X
ftr-1851	3241	3	)	)	PUNCT
ftr-1851	3241	4	the	the	DET
ftr-1851	3241	5	supremes	supreme	NOUN
ftr-1851	3241	6	will	will	AUX
ftr-1851	3241	7	sing	sing	VERB
ftr-1851	3241	8	on	on	ADP
ftr-1851	3241	9	kanter	kanter	PROPN
ftr-1851	3241	10	's	's	PART
ftr-1851	3241	11	grave	grave	NOUN
ftr-1851	3241	12	.	.	PUNCT
ftr-1851	3242	1	certiorari	certiorari	PROPN
ftr-1851	3242	2	was	be	AUX
ftr-1851	3242	3	granted	grant	VERB
ftr-1851	3242	4	.	.	PUNCT
ftr-1851	3243	1	124	124	NUM
ftr-1851	3243	2	s.ct	s.ct	NOUN
ftr-1851	3243	3	.	.	PROPN
ftr-1851	3243	4	2066	2066	NUM
ftr-1851	3243	5	(	(	PUNCT
ftr-1851	3243	6	4/26/04	4/26/04	NUM
ftr-1851	3243	7	)	)	PUNCT
ftr-1851	3243	8	.	.	PUNCT
ftr-1851	3244	1	d.	d.	PROPN
ftr-1851	3244	2	and	and	CCONJ
ftr-1851	3244	3	the	the	DET
ftr-1851	3244	4	tax	tax	NOUN
ftr-1851	3244	5	court	court	NOUN
ftr-1851	3244	6	's	's	PART
ftr-1851	3244	7	procedures	procedure	NOUN
ftr-1851	3244	8	are	be	AUX
ftr-1851	3244	9	vindicated	vindicate	VERB
ftr-1851	3244	10	but	but	CCONJ
ftr-1851	3244	11	taxpayer	taxpayer	PROPN
ftr-1851	3244	12	lisle	lisle	PROPN
ftr-1851	3244	13	's	's	PART
ftr-1851	3244	14	estate	estate	NOUN
ftr-1851	3244	15	wins	win	VERB
ftr-1851	3244	16	on	on	ADP
ftr-1851	3244	17	appeal	appeal	NOUN
ftr-1851	3244	18	on	on	ADP
ftr-1851	3244	19	the	the	DET
ftr-1851	3244	20	fraud	fraud	NOUN
ftr-1851	3244	21	issue	issue	NOUN
ftr-1851	3244	22	in	in	ADP
ftr-1851	3244	23	the	the	DET
ftr-1851	3244	24	fifth	fifth	ADJ
ftr-1851	3244	25	circuit	circuit	NOUN
ftr-1851	3244	26	.	.	PUNCT
ftr-1851	3245	1	estate	estate	NOUN
ftr-1851	3245	2	of	of	ADP
ftr-1851	3245	3	lisle	lisle	PROPN
ftr-1851	3245	4	v.	v.	CCONJ
ftr-1851	3245	5	commissioner	commissioner	PROPN
ftr-1851	3245	6	,	,	PUNCT
ftr-1851	3245	7	341	341	NUM
ftr-1851	3245	8	f.3d	f.3d	NUM
ftr-1851	3245	9	364,92	364,92	NUM
ftr-1851	3245	10	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	3245	11	2003	2003	NUM
ftr-1851	3245	12	-	-	SYM
ftr-1851	3245	13	5566,2003	5566,2003	NOUN
ftr-1851	3245	14	-	-	PUNCT
ftr-1851	3245	15	2	2	NUM
ftr-1851	3245	16	u.s.t.c	u.s.t.c	PROPN
ftr-1851	3245	17	.	.	PROPN
ftr-1851	3246	1	50,606	50,606	NUM
ftr-1851	3246	2	(	(	PUNCT
ftr-1851	3246	3	5th	5th	ADJ
ftr-1851	3246	4	cir	cir	NOUN
ftr-1851	3246	5	.	.	PUNCT
ftr-1851	3247	1	7/30/03	7/30/03	NUM
ftr-1851	3247	2	)	)	PUNCT
ftr-1851	3247	3	,	,	PUNCT
ftr-1851	3248	1	affg	affg	PROPN
ftr-1851	3248	2	in	in	ADP
ftr-1851	3248	3	part	part	NOUN
ftr-1851	3248	4	and	and	CCONJ
ftr-1851	3248	5	rev'g	rev'g	NOUN
ftr-1851	3248	6	in	in	ADP
ftr-1851	3248	7	part	part	NOUN
ftr-1851	3248	8	t.c	t.c	PROPN
ftr-1851	3248	9	.	.	PROPN
ftr-1851	3248	10	memo	memo	NOUN
ftr-1851	3248	11	.	.	PUNCT
ftr-1851	3249	1	1999	1999	NUM
ftr-1851	3249	2	-	-	SYM
ftr-1851	3249	3	407	407	NUM
ftr-1851	3249	4	.	.	PUNCT
ftr-1851	3250	1	the	the	DET
ftr-1851	3250	2	fifth	fifth	ADJ
ftr-1851	3250	3	circuit	circuit	NOUN
ftr-1851	3250	4	(	(	PUNCT
ftr-1851	3250	5	judge	judge	PROPN
ftr-1851	3250	6	higginbotham	higginbotham	PROPN
ftr-1851	3250	7	)	)	PUNCT
ftr-1851	3250	8	followed	follow	VERB
ftr-1851	3250	9	the	the	DET
ftr-1851	3250	10	eleventh	eleventh	ADJ
ftr-1851	3250	11	and	and	CCONJ
ftr-1851	3250	12	seventh	seventh	ADJ
ftr-1851	3250	13	circuits	circuit	NOUN
ftr-1851	3250	14	on	on	ADP
ftr-1851	3250	15	the	the	DET
ftr-1851	3250	16	nondisclosure	nondisclosure	NOUN
ftr-1851	3250	17	of	of	ADP
ftr-1851	3250	18	the	the	DET
ftr-1851	3250	19	special	special	ADJ
ftr-1851	3250	20	trial	trial	NOUN
ftr-1851	3250	21	judge	judge	NOUN
ftr-1851	3250	22	'	'	PART
ftr-1851	3250	23	s	s	NOUN
ftr-1851	3250	24	original	original	ADJ
ftr-1851	3250	25	report	report	NOUN
ftr-1851	3250	26	by	by	ADP
ftr-1851	3250	27	the	the	DET
ftr-1851	3250	28	tax	tax	NOUN
ftr-1851	3250	29	court	court	NOUN
ftr-1851	3250	30	.	.	PUNCT
ftr-1851	3251	1	it	it	PRON
ftr-1851	3251	2	affirmed	affirm	VERB
ftr-1851	3251	3	the	the	DET
ftr-1851	3251	4	findings	finding	NOUN
ftr-1851	3251	5	of	of	ADP
ftr-1851	3251	6	deficiencies	deficiency	NOUN
ftr-1851	3251	7	,	,	PUNCT
ftr-1851	3251	8	except	except	SCONJ
ftr-1851	3251	9	for	for	ADP
ftr-1851	3251	10	the	the	DET
ftr-1851	3251	11	deficiency	deficiency	NOUN
ftr-1851	3251	12	in	in	ADP
ftr-1851	3251	13	a	a	DET
ftr-1851	3251	14	closed	closed	ADJ
ftr-1851	3251	15	year	year	NOUN
ftr-1851	3251	16	because	because	SCONJ
ftr-1851	3251	17	the	the	DET
ftr-1851	3251	18	government	government	NOUN
ftr-1851	3251	19	's	's	PART
ftr-1851	3251	20	proof	proof	NOUN
ftr-1851	3251	21	of	of	ADP
ftr-1851	3251	22	lisle	lisle	PROPN
ftr-1851	3251	23	's	's	PART
ftr-1851	3251	24	fraud	fraud	NOUN
ftr-1851	3251	25	did	do	AUX
ftr-1851	3251	26	not	not	PART
ftr-1851	3251	27	rise	rise	VERB
ftr-1851	3251	28	to	to	ADP
ftr-1851	3251	29	the	the	DET
ftr-1851	3251	30	level	level	NOUN
ftr-1851	3251	31	of	of	ADP
ftr-1851	3251	32	"	"	PUNCT
ftr-1851	3251	33	clear	clear	ADJ
ftr-1851	3251	34	and	and	CCONJ
ftr-1851	3251	35	convincing	convincing	ADJ
ftr-1851	3251	36	evidence	evidence	NOUN
ftr-1851	3251	37	.	.	PUNCT
ftr-1851	3251	38	"	"	PUNCT
ftr-1851	3252	1	4	4	X
ftr-1851	3252	2	.	.	PUNCT
ftr-1851	3252	3	alleged	allege	VERB
ftr-1851	3252	4	settlement	settlement	NOUN
ftr-1851	3252	5	based	base	VERB
ftr-1851	3252	6	upon	upon	SCONJ
ftr-1851	3252	7	appeals	appeal	NOUN
ftr-1851	3252	8	officer	officer	NOUN
ftr-1851	3252	9	's	's	PART
ftr-1851	3252	10	mistake	mistake	NOUN
ftr-1851	3252	11	in	in	ADP
ftr-1851	3252	12	computation	computation	NOUN
ftr-1851	3252	13	is	be	AUX
ftr-1851	3252	14	unenforceable	unenforceable	ADJ
ftr-1851	3252	15	.	.	PUNCT
ftr-1851	3253	1	estate	estate	NOUN
ftr-1851	3253	2	of	of	ADP
ftr-1851	3253	3	halder	halder	PROPN
ftr-1851	3253	4	v.	v.	ADP
ftr-1851	3253	5	commissioner	commissioner	PROPN
ftr-1851	3253	6	,	,	PUNCT
ftr-1851	3253	7	t.c	t.c	PROPN
ftr-1851	3253	8	.	.	PROPN
ftr-1851	3253	9	memo	memo	NOUN
ftr-1851	3253	10	.	.	PUNCT
ftr-1851	3254	1	2003	2003	NUM
ftr-1851	3254	2	-	-	SYM
ftr-1851	3254	3	84	84	NUM
ftr-1851	3254	4	(	(	PUNCT
ftr-1851	3254	5	3/25/03	3/25/03	NUM
ftr-1851	3254	6	)	)	PUNCT
ftr-1851	3254	7	.	.	PUNCT
ftr-1851	3255	1	the	the	DET
ftr-1851	3255	2	tax	tax	NOUN
ftr-1851	3255	3	court	court	NOUN
ftr-1851	3255	4	(	(	PUNCT
ftr-1851	3255	5	judge	judge	PROPN
ftr-1851	3255	6	vasquez	vasquez	PROPN
ftr-1851	3255	7	)	)	PUNCT
ftr-1851	3255	8	declined	decline	VERB
ftr-1851	3255	9	to	to	PART
ftr-1851	3255	10	enter	enter	VERB
ftr-1851	3255	11	decision	decision	NOUN
ftr-1851	3255	12	on	on	ADP
ftr-1851	3255	13	a	a	DET
ftr-1851	3255	14	settlement	settlement	NOUN
ftr-1851	3255	15	that	that	PRON
ftr-1851	3255	16	was	be	AUX
ftr-1851	3255	17	reached	reach	VERB
ftr-1851	3255	18	after	after	SCONJ
ftr-1851	3255	19	an	an	DET
ftr-1851	3255	20	appeals	appeal	NOUN
ftr-1851	3255	21	officer	officer	NOUN
ftr-1851	3255	22	faxed	fax	VERB
ftr-1851	3255	23	the	the	DET
ftr-1851	3255	24	estate	estate	NOUN
ftr-1851	3255	25	's	's	PART
ftr-1851	3255	26	accountant	accountant	NOUN
ftr-1851	3255	27	a	a	DET
ftr-1851	3255	28	valuation	valuation	NOUN
ftr-1851	3255	29	that	that	PRON
ftr-1851	3255	30	mistakenly	mistakenly	ADV
ftr-1851	3255	31	listed	list	VERB
ftr-1851	3255	32	the	the	DET
ftr-1851	3255	33	proposed	propose	VERB
ftr-1851	3255	34	value	value	NOUN
ftr-1851	3255	35	of	of	ADP
ftr-1851	3255	36	a	a	DET
ftr-1851	3255	37	partnership	partnership	NOUN
ftr-1851	3255	38	interest	interest	NOUN
ftr-1851	3255	39	as	as	ADP
ftr-1851	3255	40	$	$	SYM
ftr-1851	3255	41	1	1	NUM
ftr-1851	3255	42	million	million	NUM
ftr-1851	3255	43	[	[	X
ftr-1851	3255	44	its	its	PRON
ftr-1851	3255	45	1987	1987	NUM
ftr-1851	3255	46	value	value	NOUN
ftr-1851	3255	47	]	]	PUNCT
ftr-1851	3255	48	,	,	PUNCT
ftr-1851	3255	49	as	as	SCONJ
ftr-1851	3255	50	opposed	oppose	VERB
ftr-1851	3255	51	to	to	ADP
ftr-1851	3255	52	$	$	SYM
ftr-1851	3255	53	1,124,410	1,124,410	NUM
ftr-1851	3255	54	[	[	PUNCT
ftr-1851	3255	55	its	its	PRON
ftr-1851	3255	56	value	value	NOUN
ftr-1851	3255	57	as	as	ADP
ftr-1851	3255	58	of	of	ADP
ftr-1851	3255	59	the	the	DET
ftr-1851	3255	60	1997	1997	NUM
ftr-1851	3255	61	date	date	NOUN
ftr-1851	3255	62	of	of	ADP
ftr-1851	3255	63	death	death	NOUN
ftr-1851	3255	64	]	]	PUNCT
ftr-1851	3255	65	.	.	PUNCT
ftr-1851	3256	1	the	the	DET
ftr-1851	3256	2	tax	tax	NOUN
ftr-1851	3256	3	court	court	NOUN
ftr-1851	3256	4	ruled	rule	VERB
ftr-1851	3256	5	that	that	SCONJ
ftr-1851	3256	6	the	the	DET
ftr-1851	3256	7	appeals	appeal	NOUN
ftr-1851	3256	8	officer	officer	NOUN
ftr-1851	3256	9	's	's	PART
ftr-1851	3256	10	offer	offer	NOUN
ftr-1851	3256	11	was	be	AUX
ftr-1851	3256	12	based	base	VERB
ftr-1851	3256	13	upon	upon	SCONJ
ftr-1851	3256	14	a	a	DET
ftr-1851	3256	15	mistake	mistake	NOUN
ftr-1851	3256	16	,	,	PUNCT
ftr-1851	3256	17	so	so	SCONJ
ftr-1851	3256	18	that	that	SCONJ
ftr-1851	3256	19	there	there	PRON
ftr-1851	3256	20	was	be	VERB
ftr-1851	3256	21	no	no	DET
ftr-1851	3256	22	meeting	meeting	NOUN
ftr-1851	3256	23	of	of	ADP
ftr-1851	3256	24	the	the	DET
ftr-1851	3256	25	minds	mind	NOUN
ftr-1851	3256	26	between	between	ADP
ftr-1851	3256	27	the	the	DET
ftr-1851	3256	28	parties	party	NOUN
ftr-1851	3256	29	.	.	PUNCT
ftr-1851	3257	1	in	in	ADP
ftr-1851	3257	2	a	a	DET
ftr-1851	3257	3	footnote	footnote	NOUN
ftr-1851	3257	4	,	,	PUNCT
ftr-1851	3257	5	judge	judge	PROPN
ftr-1851	3257	6	vasquez	vasquez	PROPN
ftr-1851	3257	7	also	also	ADV
ftr-1851	3257	8	noted	note	VERB
ftr-1851	3257	9	:	:	PUNCT
ftr-1851	3257	10	even	even	ADV
ftr-1851	3257	11	if	if	SCONJ
ftr-1851	3257	12	we	we	PRON
ftr-1851	3257	13	held	hold	VERB
ftr-1851	3257	14	there	there	PRON
ftr-1851	3257	15	was	be	VERB
ftr-1851	3257	16	a	a	DET
ftr-1851	3257	17	meeting	meeting	NOUN
ftr-1851	3257	18	of	of	ADP
ftr-1851	3257	19	the	the	DET
ftr-1851	3257	20	minds	mind	NOUN
ftr-1851	3257	21	,	,	PUNCT
ftr-1851	3257	22	we	we	PRON
ftr-1851	3257	23	would	would	AUX
ftr-1851	3257	24	deny	deny	VERB
ftr-1851	3257	25	the	the	DET
ftr-1851	3257	26	estate	estate	NOUN
ftr-1851	3257	27	's	's	PART
ftr-1851	3257	28	motion	motion	NOUN
ftr-1851	3257	29	because	because	SCONJ
ftr-1851	3257	30	the	the	DET
ftr-1851	3257	31	"	"	PUNCT
ftr-1851	3257	32	settlement	settlement	NOUN
ftr-1851	3257	33	"	"	PUNCT
ftr-1851	3257	34	was	be	AUX
ftr-1851	3257	35	never	never	ADV
ftr-1851	3257	36	signed	sign	VERB
ftr-1851	3257	37	or	or	CCONJ
ftr-1851	3257	38	approved	approve	VERB
ftr-1851	3257	39	by	by	ADP
ftr-1851	3257	40	,	,	PUNCT
ftr-1851	3257	41	or	or	CCONJ
ftr-1851	3257	42	even	even	ADV
ftr-1851	3257	43	submitted	submit	VERB
ftr-1851	3257	44	to	to	ADP
ftr-1851	3257	45	,	,	PUNCT
ftr-1851	3257	46	any	any	DET
ftr-1851	3257	47	irs	irs	PROPN
ftr-1851	3257	48	official	official	NOUN
ftr-1851	3257	49	21	21	NUM
ftr-1851	3257	50	.	.	PUNCT
ftr-1851	3258	1	burton	burton	PROPN
ftr-1851	3258	2	kanter	kanter	PROPN
ftr-1851	3258	3	died	die	VERB
ftr-1851	3258	4	on	on	ADP
ftr-1851	3258	5	october	october	PROPN
ftr-1851	3258	6	31	31	NUM
ftr-1851	3258	7	,	,	PUNCT
ftr-1851	3258	8	2001	2001	NUM
ftr-1851	3258	9	.	.	PUNCT
ftr-1851	3259	1	[	[	X
ftr-1851	3259	2	vol.si	vol.si	ADJ
ftr-1851	3259	3	recent	recent	ADJ
ftr-1851	3259	4	developments	development	NOUN
ftr-1851	3259	5	in	in	ADP
ftr-1851	3259	6	federal	federal	ADJ
ftr-1851	3259	7	income	income	NOUN
ftr-1851	3259	8	taxation	taxation	NOUN
ftr-1851	3259	9	authorized	authorize	VERB
ftr-1851	3259	10	to	to	PART
ftr-1851	3259	11	approve	approve	VERB
ftr-1851	3259	12	it	it	PRON
ftr-1851	3259	13	.	.	PUNCT
ftr-1851	3260	1	gardnerv	gardnerv	NOUN
ftr-1851	3260	2	.	.	PUNCT
ftr-1851	3261	1	commissioner	commissioner	NOUN
ftr-1851	3261	2	,	,	PUNCT
ftr-1851	3261	3	75	75	NUM
ftr-1851	3261	4	t.c	t.c	PROPN
ftr-1851	3261	5	.	.	PROPN
ftr-1851	3261	6	475	475	NUM
ftr-1851	3261	7	,	,	PUNCT
ftr-1851	3261	8	479	479	NUM
ftr-1851	3261	9	(	(	PUNCT
ftr-1851	3261	10	1980	1980	NUM
ftr-1851	3261	11	)	)	PUNCT
ftr-1851	3261	12	.	.	PUNCT
ftr-1851	3261	13	0	0	PUNCT
ftr-1851	3262	1	the	the	DET
ftr-1851	3262	2	accountant	accountant	NOUN
ftr-1851	3262	3	advised	advise	VERB
ftr-1851	3262	4	the	the	DET
ftr-1851	3262	5	estate	estate	NOUN
ftr-1851	3262	6	's	's	PART
ftr-1851	3262	7	lawyers	lawyer	NOUN
ftr-1851	3262	8	and	and	CCONJ
ftr-1851	3262	9	beneficiary	beneficiary	NOUN
ftr-1851	3262	10	of	of	ADP
ftr-1851	3262	11	the	the	DET
ftr-1851	3262	12	mistake	mistake	NOUN
ftr-1851	3262	13	and	and	CCONJ
ftr-1851	3262	14	was	be	AUX
ftr-1851	3262	15	advised	advise	VERB
ftr-1851	3262	16	by	by	ADP
ftr-1851	3262	17	them	they	PRON
ftr-1851	3262	18	not	not	PART
ftr-1851	3262	19	to	to	PART
ftr-1851	3262	20	inform	inform	VERB
ftr-1851	3262	21	the	the	DET
ftr-1851	3262	22	appeals	appeal	NOUN
ftr-1851	3262	23	officer	officer	NOUN
ftr-1851	3262	24	,	,	PUNCT
ftr-1851	3262	25	but	but	CCONJ
ftr-1851	3262	26	instead	instead	ADV
ftr-1851	3262	27	to	to	PART
ftr-1851	3262	28	accept	accept	VERB
ftr-1851	3262	29	the	the	DET
ftr-1851	3262	30	$	$	SYM
ftr-1851	3262	31	1	1	NUM
ftr-1851	3262	32	million	million	NUM
ftr-1851	3262	33	offer	offer	NOUN
ftr-1851	3262	34	.	.	PUNCT
ftr-1851	3263	1	5	5	X
ftr-1851	3263	2	.	.	PUNCT
ftr-1851	3263	3	the	the	DET
ftr-1851	3263	4	regulations	regulation	NOUN
ftr-1851	3263	5	say	say	VERB
ftr-1851	3263	6	i	i	PRON
ftr-1851	3263	7	have	have	VERB
ftr-1851	3263	8	to	to	PART
ftr-1851	3263	9	file	file	VERB
ftr-1851	3263	10	this	this	DET
ftr-1851	3263	11	document	document	NOUN
ftr-1851	3263	12	at	at	ADP
ftr-1851	3263	13	an	an	DET
ftr-1851	3263	14	irs	irs	PROPN
ftr-1851	3263	15	office	office	NOUN
ftr-1851	3263	16	that	that	PRON
ftr-1851	3263	17	no	no	ADV
ftr-1851	3263	18	longer	long	ADV
ftr-1851	3263	19	exists	exist	VERB
ftr-1851	3263	20	.	.	PUNCT
ftr-1851	3264	1	notice	notice	VERB
ftr-1851	3264	2	2003	2003	NUM
ftr-1851	3264	3	-	-	SYM
ftr-1851	3264	4	19,2003	19,2003	NUM
ftr-1851	3264	5	-	-	PUNCT
ftr-1851	3264	6	14	14	NUM
ftr-1851	3264	7	i.r.b	i.r.b	NOUN
ftr-1851	3264	8	.	.	PUNCT
ftr-1851	3265	1	703	703	NUM
ftr-1851	3265	2	(	(	PUNCT
ftr-1851	3265	3	3/19/03	3/19/03	NUM
ftr-1851	3265	4	)	)	PUNCT
ftr-1851	3265	5	.	.	PUNCT
ftr-1851	3266	1	this	this	DET
ftr-1851	3266	2	notice	notice	NOUN
ftr-1851	3266	3	provides	provide	VERB
ftr-1851	3266	4	guidance	guidance	NOUN
ftr-1851	3266	5	on	on	ADP
ftr-1851	3266	6	the	the	DET
ftr-1851	3266	7	proper	proper	ADJ
ftr-1851	3266	8	locations	location	NOUN
ftr-1851	3266	9	for	for	ADP
ftr-1851	3266	10	filing	filing	NOUN
ftr-1851	3266	11	elections	election	NOUN
ftr-1851	3266	12	,	,	PUNCT
ftr-1851	3266	13	statements	statement	NOUN
ftr-1851	3266	14	and	and	CCONJ
ftr-1851	3266	15	the	the	DET
ftr-1851	3266	16	like	like	ADJ
ftr-1851	3266	17	following	follow	VERB
ftr-1851	3266	18	the	the	DET
ftr-1851	3266	19	irs	irs	PROPN
ftr-1851	3266	20	reorganization	reorganization	NOUN
ftr-1851	3266	21	.	.	PUNCT
ftr-1851	3267	1	the	the	DET
ftr-1851	3267	2	notice	notice	NOUN
ftr-1851	3267	3	provides	provide	VERB
ftr-1851	3267	4	that	that	SCONJ
ftr-1851	3267	5	,	,	PUNCT
ftr-1851	3267	6	pending	pende	VERB
ftr-1851	3267	7	issuance	issuance	NOUN
ftr-1851	3267	8	of	of	ADP
ftr-1851	3267	9	revised	revise	VERB
ftr-1851	3267	10	regulations	regulation	NOUN
ftr-1851	3267	11	,	,	PUNCT
ftr-1851	3267	12	if	if	SCONJ
ftr-1851	3267	13	a	a	DET
ftr-1851	3267	14	taxpayer	taxpayer	NOUN
ftr-1851	3267	15	files	file	VERB
ftr-1851	3267	16	a	a	DET
ftr-1851	3267	17	document	document	NOUN
ftr-1851	3267	18	as	as	SCONJ
ftr-1851	3267	19	directed	direct	VERB
ftr-1851	3267	20	in	in	ADP
ftr-1851	3267	21	existing	exist	VERB
ftr-1851	3267	22	regulations	regulation	NOUN
ftr-1851	3267	23	,	,	PUNCT
ftr-1851	3267	24	the	the	DET
ftr-1851	3267	25	service	service	NOUN
ftr-1851	3267	26	will	will	AUX
ftr-1851	3267	27	forward	forward	VERB
ftr-1851	3267	28	it	it	PRON
ftr-1851	3267	29	to	to	ADP
ftr-1851	3267	30	its	its	PRON
ftr-1851	3267	31	proper	proper	ADJ
ftr-1851	3267	32	filing	filing	NOUN
ftr-1851	3267	33	location	location	NOUN
ftr-1851	3267	34	.	.	PUNCT
ftr-1851	3268	1	6	6	X
ftr-1851	3268	2	.	.	X
ftr-1851	3268	3	strong	strong	ADJ
ftr-1851	3268	4	v.	v.	ADP
ftr-1851	3268	5	commissioner	commissioner	PROPN
ftr-1851	3268	6	,	,	PUNCT
ftr-1851	3268	7	t.c	t.c	PROPN
ftr-1851	3268	8	.	.	PROPN
ftr-1851	3268	9	memo	memo	NOUN
ftr-1851	3268	10	.	.	PUNCT
ftr-1851	3269	1	2003	2003	NUM
ftr-1851	3269	2	-	-	SYM
ftr-1851	3269	3	87	87	NUM
ftr-1851	3269	4	(	(	PUNCT
ftr-1851	3269	5	3/25/03	3/25/03	NUM
ftr-1851	3269	6	)	)	PUNCT
ftr-1851	3269	7	.	.	PUNCT
ftr-1851	3270	1	in	in	ADP
ftr-1851	3270	2	response	response	NOUN
ftr-1851	3270	3	to	to	ADP
ftr-1851	3270	4	an	an	DET
ftr-1851	3270	5	irs	irs	PROPN
ftr-1851	3270	6	reconstruction	reconstruction	NOUN
ftr-1851	3270	7	of	of	ADP
ftr-1851	3270	8	the	the	DET
ftr-1851	3270	9	taxpayer	taxpayer	NOUN
ftr-1851	3270	10	's	's	PART
ftr-1851	3270	11	income	income	NOUN
ftr-1851	3270	12	using	use	VERB
ftr-1851	3270	13	the	the	DET
ftr-1851	3270	14	bank	bank	NOUN
ftr-1851	3270	15	deposit	deposit	NOUN
ftr-1851	3270	16	method	method	NOUN
ftr-1851	3270	17	,	,	PUNCT
ftr-1851	3270	18	the	the	DET
ftr-1851	3270	19	taxpayer	taxpayer	NOUN
ftr-1851	3270	20	claimed	claim	VERB
ftr-1851	3270	21	that	that	SCONJ
ftr-1851	3270	22	he	he	PRON
ftr-1851	3270	23	had	have	AUX
ftr-1851	3270	24	held	hold	VERB
ftr-1851	3270	25	a	a	DET
ftr-1851	3270	26	$	$	SYM
ftr-1851	3270	27	165,000	165,000	NUM
ftr-1851	3270	28	cash	cash	NOUN
ftr-1851	3270	29	hoard	hoard	NOUN
ftr-1851	3270	30	at	at	ADP
ftr-1851	3270	31	the	the	DET
ftr-1851	3270	32	beginning	beginning	NOUN
ftr-1851	3270	33	of	of	ADP
ftr-1851	3270	34	the	the	DET
ftr-1851	3270	35	period	period	NOUN
ftr-1851	3270	36	under	under	ADP
ftr-1851	3270	37	examination	examination	NOUN
ftr-1851	3270	38	,	,	PUNCT
ftr-1851	3270	39	even	even	ADV
ftr-1851	3270	40	though	though	SCONJ
ftr-1851	3270	41	he	he	PRON
ftr-1851	3270	42	had	have	AUX
ftr-1851	3270	43	asserted	assert	VERB
ftr-1851	3270	44	in	in	ADP
ftr-1851	3270	45	a	a	DET
ftr-1851	3270	46	bankruptcy	bankruptcy	NOUN
ftr-1851	3270	47	petition	petition	NOUN
ftr-1851	3270	48	that	that	PRON
ftr-1851	3270	49	he	he	PRON
ftr-1851	3270	50	had	have	VERB
ftr-1851	3270	51	no	no	DET
ftr-1851	3270	52	such	such	ADJ
ftr-1851	3270	53	cash	cash	NOUN
ftr-1851	3270	54	at	at	ADP
ftr-1851	3270	55	that	that	DET
ftr-1851	3270	56	time	time	NOUN
ftr-1851	3270	57	.	.	PUNCT
ftr-1851	3271	1	the	the	DET
ftr-1851	3271	2	commissioner	commissioner	NOUN
ftr-1851	3271	3	moved	move	VERB
ftr-1851	3271	4	for	for	ADP
ftr-1851	3271	5	summary	summary	NOUN
ftr-1851	3271	6	judgment	judgment	NOUN
ftr-1851	3271	7	on	on	ADP
ftr-1851	3271	8	the	the	DET
ftr-1851	3271	9	issue	issue	NOUN
ftr-1851	3271	10	of	of	ADP
ftr-1851	3271	11	the	the	DET
ftr-1851	3271	12	existence	existence	NOUN
ftr-1851	3271	13	of	of	ADP
ftr-1851	3271	14	the	the	DET
ftr-1851	3271	15	cash	cash	NOUN
ftr-1851	3271	16	hoard	hoard	NOUN
ftr-1851	3271	17	on	on	ADP
ftr-1851	3271	18	the	the	DET
ftr-1851	3271	19	grounds	ground	NOUN
ftr-1851	3271	20	that	that	SCONJ
ftr-1851	3271	21	the	the	DET
ftr-1851	3271	22	taxpayer	taxpayer	NOUN
ftr-1851	3271	23	was	be	AUX
ftr-1851	3271	24	estopped	estop	VERB
ftr-1851	3271	25	from	from	ADP
ftr-1851	3271	26	claiming	claim	VERB
ftr-1851	3271	27	its	its	PRON
ftr-1851	3271	28	existence	existence	NOUN
ftr-1851	3271	29	,	,	PUNCT
ftr-1851	3271	30	but	but	CCONJ
ftr-1851	3271	31	the	the	DET
ftr-1851	3271	32	court	court	NOUN
ftr-1851	3271	33	(	(	PUNCT
ftr-1851	3271	34	judge	judge	NOUN
ftr-1851	3271	35	panuthos	panuthos	NOUN
ftr-1851	3271	36	)	)	PUNCT
ftr-1851	3271	37	denied	deny	VERB
ftr-1851	3271	38	summary	summary	NOUN
ftr-1851	3271	39	judgment	judgment	NOUN
ftr-1851	3271	40	on	on	ADP
ftr-1851	3271	41	the	the	DET
ftr-1851	3271	42	grounds	ground	NOUN
ftr-1851	3271	43	that	that	SCONJ
ftr-1851	3271	44	there	there	PRON
ftr-1851	3271	45	were	be	VERB
ftr-1851	3271	46	genuine	genuine	ADJ
ftr-1851	3271	47	material	material	NOUN
ftr-1851	3271	48	issues	issue	NOUN
ftr-1851	3271	49	of	of	ADP
ftr-1851	3271	50	fact	fact	NOUN
ftr-1851	3271	51	regarding	regard	VERB
ftr-1851	3271	52	the	the	DET
ftr-1851	3271	53	reason	reason	NOUN
ftr-1851	3271	54	for	for	ADP
ftr-1851	3271	55	the	the	DET
ftr-1851	3271	56	omission	omission	NOUN
ftr-1851	3271	57	of	of	ADP
ftr-1851	3271	58	the	the	DET
ftr-1851	3271	59	cash	cash	NOUN
ftr-1851	3271	60	hoard	hoard	NOUN
ftr-1851	3271	61	from	from	ADP
ftr-1851	3271	62	the	the	DET
ftr-1851	3271	63	bankruptcy	bankruptcy	NOUN
ftr-1851	3271	64	petition	petition	NOUN
ftr-1851	3271	65	that	that	PRON
ftr-1851	3271	66	might	might	AUX
ftr-1851	3271	67	affect	affect	VERB
ftr-1851	3271	68	the	the	DET
ftr-1851	3271	69	application	application	NOUN
ftr-1851	3271	70	of	of	ADP
ftr-1851	3271	71	estoppel	estoppel	NOUN
ftr-1851	3271	72	.	.	PUNCT
ftr-1851	3272	1	7	7	X
ftr-1851	3272	2	.	.	X
ftr-1851	3272	3	the	the	DET
ftr-1851	3272	4	tefra	tefra	PROPN
ftr-1851	3272	5	notice	notice	NOUN
ftr-1851	3272	6	was	be	AUX
ftr-1851	3272	7	n't	not	PART
ftr-1851	3272	8	an	an	DET
ftr-1851	3272	9	unauthorized	unauthorized	ADJ
ftr-1851	3272	10	disclosure	disclosure	NOUN
ftr-1851	3272	11	even	even	ADV
ftr-1851	3272	12	if	if	SCONJ
ftr-1851	3272	13	some	some	PRON
ftr-1851	3272	14	of	of	ADP
ftr-1851	3272	15	the	the	DET
ftr-1851	3272	16	recipients	recipient	NOUN
ftr-1851	3272	17	turned	turn	VERB
ftr-1851	3272	18	out	out	ADP
ftr-1851	3272	19	not	not	PART
ftr-1851	3272	20	to	to	PART
ftr-1851	3272	21	be	be	AUX
ftr-1851	3272	22	partners	partner	NOUN
ftr-1851	3272	23	.	.	PUNCT
ftr-1851	3273	1	abelein	abelein	ADV
ftr-1851	3273	2	v.	v.	ADP
ftr-1851	3273	3	united	united	PROPN
ftr-1851	3273	4	states	states	PROPN
ftr-1851	3273	5	,	,	PUNCT
ftr-1851	3273	6	323	323	NUM
ftr-1851	3273	7	f.3d	f.3d	NUM
ftr-1851	3273	8	1210	1210	NUM
ftr-1851	3273	9	,	,	PUNCT
ftr-1851	3273	10	91	91	NUM
ftr-1851	3273	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	3273	12	2003	2003	NUM
ftr-1851	3273	13	-	-	SYM
ftr-1851	3273	14	1476	1476	NUM
ftr-1851	3273	15	,	,	PUNCT
ftr-1851	3273	16	2003	2003	NUM
ftr-1851	3273	17	-	-	SYM
ftr-1851	3273	18	1	1	NUM
ftr-1851	3273	19	u.s.t.c	u.s.t.c	PROPN
ftr-1851	3273	20	.	.	PROPN
ftr-1851	3274	1	50,331	50,331	NUM
ftr-1851	3274	2	(	(	PUNCT
ftr-1851	3274	3	9th	9th	ADJ
ftr-1851	3274	4	cir	cir	NOUN
ftr-1851	3274	5	.	.	PUNCT
ftr-1851	3275	1	3/27/03	3/27/03	NUM
ftr-1851	3275	2	)	)	PUNCT
ftr-1851	3275	3	.	.	PUNCT
ftr-1851	3276	1	the	the	DET
ftr-1851	3276	2	taxpayer	taxpayer	NOUN
ftr-1851	3276	3	,	,	PUNCT
ftr-1851	3276	4	an	an	DET
ftr-1851	3276	5	investor	investor	NOUN
ftr-1851	3276	6	in	in	ADP
ftr-1851	3276	7	a	a	DET
ftr-1851	3276	8	tax	tax	NOUN
ftr-1851	3276	9	shelter	shelter	NOUN
ftr-1851	3276	10	partnership	partnership	NOUN
ftr-1851	3276	11	of	of	ADP
ftr-1851	3276	12	which	which	PRON
ftr-1851	3276	13	the	the	DET
ftr-1851	3276	14	irs	irs	PROPN
ftr-1851	3276	15	was	be	AUX
ftr-1851	3276	16	conducting	conduct	VERB
ftr-1851	3276	17	a	a	DET
ftr-1851	3276	18	tefra	tefra	ADJ
ftr-1851	3276	19	audit	audit	NOUN
ftr-1851	3276	20	,	,	PUNCT
ftr-1851	3276	21	claimed	claim	VERB
ftr-1851	3276	22	the	the	DET
ftr-1851	3276	23	mailing	mailing	NOUN
ftr-1851	3276	24	of	of	ADP
ftr-1851	3276	25	final	final	ADJ
ftr-1851	3276	26	partnership	partnership	NOUN
ftr-1851	3276	27	administrative	administrative	ADJ
ftr-1851	3276	28	adjustment	adjustment	NOUN
ftr-1851	3276	29	(	(	PUNCT
ftr-1851	3276	30	fpaa	fpaa	PROPN
ftr-1851	3276	31	)	)	PUNCT
ftr-1851	3276	32	forms	form	NOUN
ftr-1851	3276	33	to	to	ADP
ftr-1851	3276	34	all	all	DET
ftr-1851	3276	35	persons	person	NOUN
ftr-1851	3276	36	who	who	PRON
ftr-1851	3276	37	the	the	DET
ftr-1851	3276	38	irs	irs	PROPN
ftr-1851	3276	39	believed	believe	VERB
ftr-1851	3276	40	might	might	AUX
ftr-1851	3276	41	have	have	AUX
ftr-1851	3276	42	been	be	AUX
ftr-1851	3276	43	partners	partner	NOUN
ftr-1851	3276	44	entitled	entitle	VERB
ftr-1851	3276	45	to	to	PART
ftr-1851	3276	46	notice	notice	VERB
ftr-1851	3276	47	improperly	improperly	ADV
ftr-1851	3276	48	disclosed	disclose	VERB
ftr-1851	3276	49	confidential	confidential	ADJ
ftr-1851	3276	50	tax	tax	NOUN
ftr-1851	3276	51	return	return	NOUN
ftr-1851	3276	52	information	information	NOUN
ftr-1851	3276	53	because	because	SCONJ
ftr-1851	3276	54	some	some	DET
ftr-1851	3276	55	notices	notice	NOUN
ftr-1851	3276	56	went	go	VERB
ftr-1851	3276	57	to	to	ADP
ftr-1851	3276	58	people	people	NOUN
ftr-1851	3276	59	who	who	PRON
ftr-1851	3276	60	were	be	AUX
ftr-1851	3276	61	not	not	PART
ftr-1851	3276	62	partners	partner	NOUN
ftr-1851	3276	63	.	.	PUNCT
ftr-1851	3277	1	there	there	PRON
ftr-1851	3277	2	was	be	VERB
ftr-1851	3277	3	no	no	DET
ftr-1851	3277	4	doubt	doubt	NOUN
ftr-1851	3277	5	that	that	SCONJ
ftr-1851	3277	6	return	return	VERB
ftr-1851	3277	7	information	information	NOUN
ftr-1851	3277	8	had	have	AUX
ftr-1851	3277	9	been	be	AUX
ftr-1851	3277	10	disclosed	disclose	VERB
ftr-1851	3277	11	,	,	PUNCT
ftr-1851	3277	12	but	but	CCONJ
ftr-1851	3277	13	the	the	DET
ftr-1851	3277	14	irs	irs	PROPN
ftr-1851	3277	15	argued	argue	VERB
ftr-1851	3277	16	that	that	SCONJ
ftr-1851	3277	17	the	the	DET
ftr-1851	3277	18	§	§	PROPN
ftr-1851	3277	19	6103(h)(4	6103(h)(4	NOUN
ftr-1851	3277	20	)	)	PUNCT
ftr-1851	3277	21	exception	exception	NOUN
ftr-1851	3277	22	for	for	ADP
ftr-1851	3277	23	disclosure	disclosure	NOUN
ftr-1851	3277	24	in	in	ADP
ftr-1851	3277	25	administrative	administrative	ADJ
ftr-1851	3277	26	proceedings	proceeding	NOUN
ftr-1851	3277	27	applied	apply	VERB
ftr-1851	3277	28	.	.	PUNCT
ftr-1851	3278	1	the	the	DET
ftr-1851	3278	2	court	court	NOUN
ftr-1851	3278	3	of	of	ADP
ftr-1851	3278	4	appeals	appeals	PROPN
ftr-1851	3278	5	(	(	PUNCT
ftr-1851	3278	6	judge	judge	NOUN
ftr-1851	3278	7	fernandez	fernandez	PROPN
ftr-1851	3278	8	)	)	PUNCT
ftr-1851	3278	9	held	hold	VERB
ftr-1851	3278	10	that	that	SCONJ
ftr-1851	3278	11	the	the	DET
ftr-1851	3278	12	administrative	administrative	ADJ
ftr-1851	3278	13	proceeding	proceeding	NOUN
ftr-1851	3278	14	exception	exception	NOUN
ftr-1851	3278	15	applied	apply	VERB
ftr-1851	3278	16	because	because	SCONJ
ftr-1851	3278	17	(	(	PUNCT
ftr-1851	3278	18	1	1	X
ftr-1851	3278	19	)	)	PUNCT
ftr-1851	3278	20	the	the	DET
ftr-1851	3278	21	taxpayers	taxpayer	NOUN
ftr-1851	3278	22	were	be	AUX
ftr-1851	3278	23	parties	party	NOUN
ftr-1851	3278	24	to	to	ADP
ftr-1851	3278	25	the	the	DET
ftr-1851	3278	26	administrative	administrative	ADJ
ftr-1851	3278	27	proceeding	proceeding	NOUN
ftr-1851	3278	28	,	,	PUNCT
ftr-1851	3278	29	and	and	CCONJ
ftr-1851	3278	30	(	(	PUNCT
ftr-1851	3278	31	2	2	X
ftr-1851	3278	32	)	)	PUNCT
ftr-1851	3278	33	under	under	ADP
ftr-1851	3278	34	§	§	PROPN
ftr-1851	3278	35	6231	6231	NUM
ftr-1851	3278	36	the	the	DET
ftr-1851	3278	37	irs	irs	PROPN
ftr-1851	3278	38	must	must	AUX
ftr-1851	3278	39	notify	notify	VERB
ftr-1851	3278	40	all	all	DET
ftr-1851	3278	41	persons	person	NOUN
ftr-1851	3278	42	who	who	PRON
ftr-1851	3278	43	the	the	DET
ftr-1851	3278	44	irs	irs	PROPN
ftr-1851	3278	45	believes	believe	VERB
ftr-1851	3278	46	to	to	PART
ftr-1851	3278	47	be	be	AUX
ftr-1851	3278	48	partners	partner	NOUN
ftr-1851	3278	49	in	in	ADP
ftr-1851	3278	50	the	the	DET
ftr-1851	3278	51	partnership	partnership	NOUN
ftr-1851	3278	52	undergoing	undergo	VERB
ftr-1851	3278	53	the	the	DET
ftr-1851	3278	54	tefra	tefra	ADJ
ftr-1851	3278	55	audit	audit	NOUN
ftr-1851	3278	56	.	.	PUNCT
ftr-1851	3279	1	8	8	X
ftr-1851	3279	2	.	.	X
ftr-1851	3279	3	sign	sign	VERB
ftr-1851	3279	4	the	the	DET
ftr-1851	3279	5	form	form	NOUN
ftr-1851	3279	6	870	870	NUM
ftr-1851	3279	7	and	and	CCONJ
ftr-1851	3279	8	sue	sue	VERB
ftr-1851	3279	9	for	for	ADP
ftr-1851	3279	10	a	a	DET
ftr-1851	3279	11	refund	refund	NOUN
ftr-1851	3279	12	.	.	PUNCT
ftr-1851	3280	1	smith	smith	PROPN
ftr-1851	3280	2	v.	v.	PROPN
ftr-1851	3280	3	united	united	PROPN
ftr-1851	3280	4	states	states	PROPN
ftr-1851	3280	5	,	,	PUNCT
ftr-1851	3280	6	328	328	NUM
ftr-1851	3280	7	f.3d	f.3d	NUM
ftr-1851	3280	8	760	760	NUM
ftr-1851	3280	9	,	,	PUNCT
ftr-1851	3280	10	91	91	NUM
ftr-1851	3280	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	3280	12	2003	2003	NUM
ftr-1851	3280	13	-	-	SYM
ftr-1851	3280	14	1919	1919	NUM
ftr-1851	3280	15	,	,	PUNCT
ftr-1851	3280	16	2003	2003	NUM
ftr-1851	3280	17	-	-	SYM
ftr-1851	3280	18	1	1	NUM
ftr-1851	3280	19	u.s.t.c	u.s.t.c	PROPN
ftr-1851	3280	20	.	.	PROPN
ftr-1851	3280	21	50,396	50,396	NUM
ftr-1851	3280	22	(	(	PUNCT
ftr-1851	3280	23	5th	5th	ADJ
ftr-1851	3280	24	cir	cir	NOUN
ftr-1851	3280	25	.	.	PUNCT
ftr-1851	3281	1	4/16/03	4/16/03	PROPN
ftr-1851	3281	2	)	)	PUNCT
ftr-1851	3281	3	,	,	PUNCT
ftr-1851	3281	4	rev'g	rev'g	NOUN
ftr-1851	3281	5	2002	2002	NUM
ftr-1851	3281	6	-	-	SYM
ftr-1851	3281	7	1	1	NUM
ftr-1851	3281	8	u.s.t.c	u.s.t.c	PROPN
ftr-1851	3281	9	50,409	50,409	NUM
ftr-1851	3281	10	(	(	PUNCT
ftr-1851	3281	11	s.d	s.d	PROPN
ftr-1851	3281	12	.	.	PUNCT
ftr-1851	3282	1	tex	tex	PROPN
ftr-1851	3282	2	.	.	PROPN
ftr-1851	3282	3	4/1/02	4/1/02	NUM
ftr-1851	3282	4	)	)	PUNCT
ftr-1851	3282	5	,	,	PUNCT
ftr-1851	3282	6	corrected	correct	VERB
ftr-1851	3282	7	by	by	ADP
ftr-1851	3282	8	2003	2003	NUM
ftr-1851	3282	9	-	-	SYM
ftr-1851	3282	10	1	1	NUM
ftr-1851	3282	11	u.s.t.c	u.s.t.c	PROPN
ftr-1851	3282	12	50,176	50,176	NUM
ftr-1851	3282	13	(	(	PUNCT
ftr-1851	3282	14	s.d	s.d	PROPN
ftr-1851	3282	15	.	.	PUNCT
ftr-1851	3283	1	tex	tex	PROPN
ftr-1851	3283	2	.	.	PUNCT
ftr-1851	3284	1	11/22/02	11/22/02	NUM
ftr-1851	3284	2	)	)	PUNCT
ftr-1851	3284	3	.	.	PUNCT
ftr-1851	3285	1	the	the	DET
ftr-1851	3285	2	taxpayer	taxpayer	NOUN
ftr-1851	3285	3	,	,	PUNCT
ftr-1851	3285	4	whose	whose	DET
ftr-1851	3285	5	deficiency	deficiency	NOUN
ftr-1851	3285	6	was	be	AUX
ftr-1851	3285	7	determined	determine	VERB
ftr-1851	3285	8	in	in	ADP
ftr-1851	3285	9	a	a	DET
ftr-1851	3285	10	partnership	partnership	NOUN
ftr-1851	3285	11	level	level	NOUN
ftr-1851	3285	12	proceeding	proceeding	NOUN
ftr-1851	3285	13	,	,	PUNCT
ftr-1851	3285	14	could	could	AUX
ftr-1851	3285	15	seek	seek	VERB
ftr-1851	3285	16	refund	refund	NOUN
ftr-1851	3285	17	of	of	ADP
ftr-1851	3285	18	penalties	penalty	NOUN
ftr-1851	3285	19	after	after	ADP
ftr-1851	3285	20	executing	execute	VERB
ftr-1851	3285	21	form	form	NOUN
ftr-1851	3285	22	870	870	NUM
ftr-1851	3285	23	with	with	ADP
ftr-1851	3285	24	phrase	phrase	NOUN
ftr-1851	3285	25	"	"	PUNCT
ftr-1851	3285	26	settlement	settlement	NOUN
ftr-1851	3285	27	position	position	NOUN
ftr-1851	3285	28	"	"	PUNCT
ftr-1851	3285	29	at	at	ADP
ftr-1851	3285	30	top	top	NOUN
ftr-1851	3285	31	.	.	PUNCT
ftr-1851	3286	1	although	although	SCONJ
ftr-1851	3286	2	the	the	DET
ftr-1851	3286	3	taxpayer	taxpayer	NOUN
ftr-1851	3286	4	clearly	clearly	ADV
ftr-1851	3286	5	waived	waive	VERB
ftr-1851	3286	6	right	right	NOUN
ftr-1851	3286	7	to	to	PART
ftr-1851	3286	8	file	file	VERB
ftr-1851	3286	9	a	a	DET
ftr-1851	3286	10	tax	tax	NOUN
ftr-1851	3286	11	court	court	NOUN
ftr-1851	3286	12	petition	petition	NOUN
ftr-1851	3286	13	,	,	PUNCT
ftr-1851	3286	14	neither	neither	PRON
ftr-1851	3286	15	form	form	NOUN
ftr-1851	3286	16	870	870	NUM
ftr-1851	3286	17	,	,	PUNCT
ftr-1851	3286	18	nor	nor	CCONJ
ftr-1851	3286	19	accompanying	accompany	VERB
ftr-1851	3286	20	"	"	PUNCT
ftr-1851	3286	21	penalty	penalty	NOUN
ftr-1851	3286	22	report	report	NOUN
ftr-1851	3286	23	,	,	PUNCT
ftr-1851	3286	24	"	"	PUNCT
ftr-1851	3286	25	which	which	DET
ftr-1851	3286	26	taxpayer	taxpayer	NOUN
ftr-1851	3286	27	also	also	ADV
ftr-1851	3286	28	signed	sign	VERB
ftr-1851	3286	29	,	,	PUNCT
ftr-1851	3286	30	clearly	clearly	ADV
ftr-1851	3286	31	indicated	indicate	VERB
ftr-1851	3286	32	that	that	SCONJ
ftr-1851	3286	33	the	the	DET
ftr-1851	3286	34	taxpayer	taxpayer	NOUN
ftr-1851	3286	35	was	be	AUX
ftr-1851	3286	36	his	his	PRON
ftr-1851	3286	37	waiving	waive	VERB
ftr-1851	3286	38	right	right	NOUN
ftr-1851	3286	39	to	to	PART
ftr-1851	3286	40	contest	contest	VERB
ftr-1851	3286	41	the	the	DET
ftr-1851	3286	42	penalties	penalty	NOUN
ftr-1851	3286	43	through	through	ADP
ftr-1851	3286	44	a	a	DET
ftr-1851	3286	45	refund	refund	NOUN
ftr-1851	3286	46	claim	claim	NOUN
ftr-1851	3286	47	.	.	PUNCT
ftr-1851	3287	1	20041	20041	NUM
ftr-1851	3287	2	florida	florida	PROPN
ftr-1851	3287	3	tax	tax	NOUN
ftr-1851	3287	4	review	review	NOUN
ftr-1851	3287	5	9	9	NUM
ftr-1851	3287	6	.	.	PUNCT
ftr-1851	3288	1	the	the	DET
ftr-1851	3288	2	aclu	aclu	PROPN
ftr-1851	3288	3	unsuccessfully	unsuccessfully	ADV
ftr-1851	3288	4	tries	try	VERB
ftr-1851	3288	5	to	to	PART
ftr-1851	3288	6	protect	protect	VERB
ftr-1851	3288	7	irwin	irwin	PROPN
ftr-1851	3288	8	schiff	schiff	PROPN
ftr-1851	3288	9	's	's	PART
ftr-1851	3288	10	right	right	NOUN
ftr-1851	3288	11	to	to	PART
ftr-1851	3288	12	pander	pander	VERB
ftr-1851	3288	13	fraudulent	fraudulent	ADJ
ftr-1851	3288	14	tax	tax	NOUN
ftr-1851	3288	15	-	-	PUNCT
ftr-1851	3288	16	scams	scam	NOUN
ftr-1851	3288	17	.	.	PUNCT
ftr-1851	3289	1	united	united	PROPN
ftr-1851	3289	2	states	states	PROPN
ftr-1851	3289	3	v.	v.	ADP
ftr-1851	3289	4	schiff	schiff	PROPN
ftr-1851	3289	5	,	,	PUNCT
ftr-1851	3289	6	269	269	NUM
ftr-1851	3289	7	f.supp.2d	f.supp.2d	PROPN
ftr-1851	3289	8	1262,92	1262,92	NUM
ftr-1851	3289	9	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	3289	10	2003	2003	NUM
ftr-1851	3289	11	-	-	SYM
ftr-1851	3289	12	5047	5047	NUM
ftr-1851	3289	13	,	,	PUNCT
ftr-1851	3289	14	2003	2003	NUM
ftr-1851	3289	15	-	-	SYM
ftr-1851	3289	16	2	2	NUM
ftr-1851	3289	17	u.s.t.c	u.s.t.c	PROPN
ftr-1851	3289	18	.	.	PROPN
ftr-1851	3290	1	50,551	50,551	NUM
ftr-1851	3290	2	(	(	PUNCT
ftr-1851	3290	3	d.	d.	PROPN
ftr-1851	3290	4	nev	nev	PROPN
ftr-1851	3290	5	.	.	PROPN
ftr-1851	3290	6	6/16/03	6/16/03	NUM
ftr-1851	3290	7	)	)	PUNCT
ftr-1851	3290	8	.	.	PUNCT
ftr-1851	3291	1	the	the	DET
ftr-1851	3291	2	united	united	PROPN
ftr-1851	3291	3	states	states	PROPN
ftr-1851	3291	4	obtained	obtain	VERB
ftr-1851	3291	5	an	an	DET
ftr-1851	3291	6	injunction	injunction	NOUN
ftr-1851	3291	7	against	against	ADP
ftr-1851	3291	8	irwin	irwin	PROPN
ftr-1851	3291	9	schiff	schiff	PROPN
ftr-1851	3291	10	,	,	PUNCT
ftr-1851	3291	11	an	an	DET
ftr-1851	3291	12	infamous	infamous	ADJ
ftr-1851	3291	13	fraudulent	fraudulent	ADJ
ftr-1851	3291	14	tax	tax	NOUN
ftr-1851	3291	15	-	-	PUNCT
ftr-1851	3291	16	scam	scam	NOUN
ftr-1851	3291	17	promoter	promoter	NOUN
ftr-1851	3291	18	.	.	PUNCT
ftr-1851	3292	1	schiff	schiff	PROPN
ftr-1851	3292	2	falsely	falsely	ADV
ftr-1851	3292	3	stated	state	VERB
ftr-1851	3292	4	that	that	SCONJ
ftr-1851	3292	5	income	income	NOUN
ftr-1851	3292	6	earned	earn	VERB
ftr-1851	3292	7	by	by	ADP
ftr-1851	3292	8	individuals	individual	NOUN
ftr-1851	3292	9	is	be	AUX
ftr-1851	3292	10	not	not	PART
ftr-1851	3292	11	subject	subject	ADJ
ftr-1851	3292	12	to	to	ADP
ftr-1851	3292	13	federal	federal	ADJ
ftr-1851	3292	14	income	income	NOUN
ftr-1851	3292	15	taxes	taxis	NOUN
ftr-1851	3292	16	,	,	PUNCT
ftr-1851	3292	17	advised	advise	VERB
ftr-1851	3292	18	customers	customer	NOUN
ftr-1851	3292	19	to	to	PART
ftr-1851	3292	20	file	file	VERB
ftr-1851	3292	21	zero	zero	NUM
ftr-1851	3292	22	-	-	PUNCT
ftr-1851	3292	23	income	income	NOUN
ftr-1851	3292	24	tax	tax	NOUN
ftr-1851	3292	25	returns	return	NOUN
ftr-1851	3292	26	,	,	PUNCT
ftr-1851	3292	27	assisted	assist	VERB
ftr-1851	3292	28	them	they	PRON
ftr-1851	3292	29	in	in	ADP
ftr-1851	3292	30	submitting	submit	VERB
ftr-1851	3292	31	false	false	ADJ
ftr-1851	3292	32	w-4	w-4	NOUN
ftr-1851	3292	33	forms	form	NOUN
ftr-1851	3292	34	to	to	PART
ftr-1851	3292	35	stop	stop	VERB
ftr-1851	3292	36	withholding	withhold	VERB
ftr-1851	3292	37	taxes	taxis	NOUN
ftr-1851	3292	38	from	from	ADP
ftr-1851	3292	39	wages	wage	NOUN
ftr-1851	3292	40	,	,	PUNCT
ftr-1851	3292	41	helped	help	VERB
ftr-1851	3292	42	them	they	PRON
ftr-1851	3292	43	prepare	prepare	VERB
ftr-1851	3292	44	other	other	ADJ
ftr-1851	3292	45	fraudulent	fraudulent	ADJ
ftr-1851	3292	46	tax	tax	NOUN
ftr-1851	3292	47	documents	document	NOUN
ftr-1851	3292	48	,	,	PUNCT
ftr-1851	3292	49	and	and	CCONJ
ftr-1851	3292	50	urged	urge	VERB
ftr-1851	3292	51	customers	customer	NOUN
ftr-1851	3292	52	to	to	PART
ftr-1851	3292	53	inundate	inundate	VERB
ftr-1851	3292	54	the	the	DET
ftr-1851	3292	55	irs	irs	PROPN
ftr-1851	3292	56	,	,	PUNCT
ftr-1851	3292	57	federal	federal	ADJ
ftr-1851	3292	58	courts	court	NOUN
ftr-1851	3292	59	and	and	CCONJ
ftr-1851	3292	60	department	department	PROPN
ftr-1851	3292	61	of	of	ADP
ftr-1851	3292	62	justice	justice	NOUN
ftr-1851	3292	63	with	with	ADP
ftr-1851	3292	64	frivolous	frivolous	ADJ
ftr-1851	3292	65	lawsuits	lawsuit	NOUN
ftr-1851	3292	66	and	and	CCONJ
ftr-1851	3292	67	hearings	hearing	NOUN
ftr-1851	3292	68	.	.	PUNCT
ftr-1851	3293	1	the	the	DET
ftr-1851	3293	2	first	first	ADJ
ftr-1851	3293	3	amendment	amendment	NOUN
ftr-1851	3293	4	did	do	AUX
ftr-1851	3293	5	not	not	PART
ftr-1851	3293	6	prevent	prevent	VERB
ftr-1851	3293	7	an	an	DET
ftr-1851	3293	8	injunction	injunction	NOUN
ftr-1851	3293	9	against	against	ADP
ftr-1851	3293	10	the	the	DET
ftr-1851	3293	11	promotion	promotion	NOUN
ftr-1851	3293	12	of	of	ADP
ftr-1851	3293	13	the	the	DET
ftr-1851	3293	14	tax	tax	NOUN
ftr-1851	3293	15	scam	scam	NOUN
ftr-1851	3293	16	though	though	SCONJ
ftr-1851	3293	17	publication	publication	NOUN
ftr-1851	3293	18	and	and	CCONJ
ftr-1851	3293	19	sale	sale	NOUN
ftr-1851	3293	20	of	of	ADP
ftr-1851	3293	21	schiff	schiff	PROPN
ftr-1851	3293	22	s	s	PART
ftr-1851	3293	23	book	book	NOUN
ftr-1851	3293	24	,	,	PUNCT
ftr-1851	3293	25	the	the	DET
ftr-1851	3293	26	federal	federal	ADJ
ftr-1851	3293	27	mafia	mafia	NOUN
ftr-1851	3293	28	,	,	PUNCT
ftr-1851	3293	29	even	even	ADV
ftr-1851	3293	30	though	though	SCONJ
ftr-1851	3293	31	the	the	DET
ftr-1851	3293	32	nevada	nevada	PROPN
ftr-1851	3293	33	aclu	aclu	PROPN
ftr-1851	3293	34	vigorously	vigorously	ADV
ftr-1851	3293	35	argued	argue	VERB
ftr-1851	3293	36	that	that	SCONJ
ftr-1851	3293	37	schiff	schiff	NOUN
ftr-1851	3293	38	should	should	AUX
ftr-1851	3293	39	not	not	PART
ftr-1851	3293	40	be	be	AUX
ftr-1851	3293	41	censored	censor	VERB
ftr-1851	3293	42	.	.	PUNCT
ftr-1851	3294	1	the	the	DET
ftr-1851	3294	2	irs	irs	PROPN
ftr-1851	3294	3	identified	identify	VERB
ftr-1851	3294	4	nearly	nearly	ADV
ftr-1851	3294	5	5,000	5,000	NUM
ftr-1851	3294	6	zero	zero	NUM
ftr-1851	3294	7	-	-	PUNCT
ftr-1851	3294	8	income	income	NOUN
ftr-1851	3294	9	federal	federal	ADJ
ftr-1851	3294	10	income	income	NOUN
ftr-1851	3294	11	tax	tax	NOUN
ftr-1851	3294	12	returns	return	NOUN
ftr-1851	3294	13	filed	file	VERB
ftr-1851	3294	14	by	by	ADP
ftr-1851	3294	15	approximately	approximately	ADV
ftr-1851	3294	16	3,100	3,100	NUM
ftr-1851	3294	17	of	of	ADP
ftr-1851	3294	18	schiff	schiff	PROPN
ftr-1851	3294	19	's	's	PART
ftr-1851	3294	20	customers	customer	NOUN
ftr-1851	3294	21	during	during	ADP
ftr-1851	3294	22	the	the	DET
ftr-1851	3294	23	past	past	ADJ
ftr-1851	3294	24	three	three	NUM
ftr-1851	3294	25	years	year	NOUN
ftr-1851	3294	26	using	use	VERB
ftr-1851	3294	27	a	a	DET
ftr-1851	3294	28	twopage	twopage	NOUN
ftr-1851	3294	29	attachment	attachment	NOUN
ftr-1851	3294	30	referenced	reference	VERB
ftr-1851	3294	31	in	in	ADP
ftr-1851	3294	32	the	the	DET
ftr-1851	3294	33	federal	federal	ADJ
ftr-1851	3294	34	mafia	mafia	NOUN
ftr-1851	3294	35	.	.	PUNCT
ftr-1851	3295	1	10	10	NUM
ftr-1851	3295	2	.	.	PUNCT
ftr-1851	3296	1	you	you	PRON
ftr-1851	3296	2	have	have	VERB
ftr-1851	3296	3	a	a	DET
ftr-1851	3296	4	choice	choice	NOUN
ftr-1851	3296	5	of	of	ADP
ftr-1851	3296	6	forum	forum	NOUN
ftr-1851	3296	7	for	for	ADP
ftr-1851	3296	8	review	review	NOUN
ftr-1851	3296	9	of	of	ADP
ftr-1851	3296	10	the	the	DET
ftr-1851	3296	11	commissioner	commissioner	NOUN
ftr-1851	3296	12	's	's	PART
ftr-1851	3296	13	refusal	refusal	NOUN
ftr-1851	3296	14	to	to	PART
ftr-1851	3296	15	abate	abate	VERB
ftr-1851	3296	16	interest	interest	NOUN
ftr-1851	3296	17	.	.	PUNCT
ftr-1851	3297	1	beall	beall	PROPN
ftr-1851	3297	2	v.	v.	PROPN
ftr-1851	3297	3	united	united	PROPN
ftr-1851	3297	4	states	states	PROPN
ftr-1851	3297	5	,	,	PUNCT
ftr-1851	3297	6	336	336	NUM
ftr-1851	3297	7	f.3d	f.3d	NUM
ftr-1851	3297	8	419	419	NUM
ftr-1851	3297	9	,	,	PUNCT
ftr-1851	3297	10	92	92	NUM
ftr-1851	3297	11	a.f.t.r.2d	a.f.t.r.2d	NOUN
ftr-1851	3297	12	2003	2003	NUM
ftr-1851	3297	13	-	-	SYM
ftr-1851	3297	14	5001	5001	NUM
ftr-1851	3297	15	,	,	PUNCT
ftr-1851	3297	16	2003	2003	NUM
ftr-1851	3297	17	-	-	SYM
ftr-1851	3297	18	2	2	NUM
ftr-1851	3297	19	u.s.t.c	u.s.t.c	PROPN
ftr-1851	3297	20	.	.	PROPN
ftr-1851	3297	21	50,551	50,551	NUM
ftr-1851	3297	22	(	(	PUNCT
ftr-1851	3297	23	5th	5th	ADJ
ftr-1851	3297	24	cir	cir	NOUN
ftr-1851	3297	25	.	.	PUNCT
ftr-1851	3298	1	6/27/03	6/27/03	NUM
ftr-1851	3298	2	)	)	PUNCT
ftr-1851	3298	3	.	.	PUNCT
ftr-1851	3299	1	the	the	DET
ftr-1851	3299	2	fifth	fifth	ADJ
ftr-1851	3299	3	circuit	circuit	NOUN
ftr-1851	3299	4	(	(	PUNCT
ftr-1851	3299	5	judge	judge	NOUN
ftr-1851	3299	6	garwood	garwood	PROPN
ftr-1851	3299	7	)	)	PUNCT
ftr-1851	3299	8	held	hold	VERB
ftr-1851	3299	9	that	that	SCONJ
ftr-1851	3299	10	a	a	DET
ftr-1851	3299	11	district	district	NOUN
ftr-1851	3299	12	court	court	NOUN
ftr-1851	3299	13	has	have	VERB
ftr-1851	3299	14	jurisdiction	jurisdiction	NOUN
ftr-1851	3299	15	in	in	ADP
ftr-1851	3299	16	a	a	DET
ftr-1851	3299	17	refund	refund	NOUN
ftr-1851	3299	18	suit	suit	NOUN
ftr-1851	3299	19	to	to	PART
ftr-1851	3299	20	review	review	VERB
ftr-1851	3299	21	for	for	ADP
ftr-1851	3299	22	abuse	abuse	NOUN
ftr-1851	3299	23	of	of	ADP
ftr-1851	3299	24	discretion	discretion	NOUN
ftr-1851	3299	25	the	the	DET
ftr-1851	3299	26	commissioner	commissioner	NOUN
ftr-1851	3299	27	's	's	PART
ftr-1851	3299	28	refusal	refusal	NOUN
ftr-1851	3299	29	to	to	PART
ftr-1851	3299	30	abate	abate	VERB
ftr-1851	3299	31	interest	interest	NOUN
ftr-1851	3299	32	.	.	PUNCT
ftr-1851	3300	1	judge	judge	PROPN
ftr-1851	3300	2	garwood	garwood	PROPN
ftr-1851	3300	3	reasoned	reason	VERB
ftr-1851	3300	4	that	that	SCONJ
ftr-1851	3300	5	the	the	DET
ftr-1851	3300	6	grant	grant	NOUN
ftr-1851	3300	7	of	of	ADP
ftr-1851	3300	8	jurisdiction	jurisdiction	NOUN
ftr-1851	3300	9	to	to	ADP
ftr-1851	3300	10	the	the	DET
ftr-1851	3300	11	tax	tax	NOUN
ftr-1851	3300	12	court	court	NOUN
ftr-1851	3300	13	in	in	ADP
ftr-1851	3300	14	§	§	PROPN
ftr-1851	3300	15	6404(h	6404(h	PROPN
ftr-1851	3300	16	)	)	PUNCT
ftr-1851	3300	17	was	be	AUX
ftr-1851	3300	18	not	not	PART
ftr-1851	3300	19	exclusive	exclusive	ADJ
ftr-1851	3300	20	.	.	PUNCT
ftr-1851	3301	1	xi	xi	X
ftr-1851	3301	2	.	.	PUNCT
ftr-1851	3301	3	withholding	withholding	NOUN
ftr-1851	3301	4	and	and	CCONJ
ftr-1851	3301	5	excise	excise	NOUN
ftr-1851	3301	6	taxes	taxis	NOUN
ftr-1851	3301	7	a.	a.	NOUN
ftr-1851	3301	8	employment	employment	NOUN
ftr-1851	3301	9	taxes	taxis	NOUN
ftr-1851	3301	10	1	1	NUM
ftr-1851	3301	11	.	.	PUNCT
ftr-1851	3301	12	is	be	AUX
ftr-1851	3301	13	there	there	PRON
ftr-1851	3301	14	a	a	DET
ftr-1851	3301	15	circular	circular	ADJ
ftr-1851	3301	16	230	230	NUM
ftr-1851	3301	17	issue	issue	NOUN
ftr-1851	3301	18	lurking	lurk	VERB
ftr-1851	3301	19	here	here	ADV
ftr-1851	3301	20	?	?	PUNCT
ftr-1851	3302	1	veterinary	veterinary	ADJ
ftr-1851	3302	2	surgical	surgical	ADJ
ftr-1851	3302	3	consultants	consultant	NOUN
ftr-1851	3302	4	,	,	PUNCT
ftr-1851	3302	5	p.c	p.c	PROPN
ftr-1851	3302	6	.	.	PROPN
ftr-1851	3303	1	v.	v.	PROPN
ftr-1851	3303	2	commissioner	commissioner	PROPN
ftr-1851	3303	3	,	,	PUNCT
ftr-1851	3303	4	t.c	t.c	PROPN
ftr-1851	3303	5	.	.	PROPN
ftr-1851	3303	6	memo	memo	NOUN
ftr-1851	3303	7	.	.	PUNCT
ftr-1851	3304	1	2003	2003	NUM
ftr-1851	3304	2	-	-	SYM
ftr-1851	3304	3	48	48	NUM
ftr-1851	3304	4	(	(	PUNCT
ftr-1851	3304	5	2/26/03	2/26/03	NUM
ftr-1851	3304	6	)	)	PUNCT
ftr-1851	3304	7	.	.	PUNCT
ftr-1851	3305	1	an	an	DET
ftr-1851	3305	2	s	s	PROPN
ftr-1851	3305	3	corporation	corporation	NOUN
ftr-1851	3305	4	failed	fail	VERB
ftr-1851	3305	5	to	to	PART
ftr-1851	3305	6	treat	treat	VERB
ftr-1851	3305	7	its	its	PRON
ftr-1851	3305	8	sole	sole	ADJ
ftr-1851	3305	9	shareholder	shareholder	NOUN
ftr-1851	3305	10	/	/	SYM
ftr-1851	3305	11	president	president	NOUN
ftr-1851	3305	12	/	/	SYM
ftr-1851	3305	13	sole	sole	ADJ
ftr-1851	3305	14	employee	employee	NOUN
ftr-1851	3305	15	as	as	ADP
ftr-1851	3305	16	an	an	DET
ftr-1851	3305	17	employee	employee	NOUN
ftr-1851	3305	18	for	for	ADP
ftr-1851	3305	19	employment	employment	NOUN
ftr-1851	3305	20	tax	tax	NOUN
ftr-1851	3305	21	purposes	purpose	NOUN
ftr-1851	3305	22	.	.	PUNCT
ftr-1851	3306	1	the	the	DET
ftr-1851	3306	2	tax	tax	NOUN
ftr-1851	3306	3	court	court	NOUN
ftr-1851	3306	4	(	(	PUNCT
ftr-1851	3306	5	judge	judge	PROPN
ftr-1851	3306	6	cohen	cohen	PROPN
ftr-1851	3306	7	)	)	PUNCT
ftr-1851	3306	8	denied	deny	VERB
ftr-1851	3306	9	§	§	PROPN
ftr-1851	3306	10	530	530	NUM
ftr-1851	3306	11	relief	relief	NOUN
ftr-1851	3306	12	because	because	SCONJ
ftr-1851	3306	13	the	the	DET
ftr-1851	3306	14	corporation	corporation	NOUN
ftr-1851	3306	15	had	have	VERB
ftr-1851	3306	16	no	no	DET
ftr-1851	3306	17	reasonable	reasonable	ADJ
ftr-1851	3306	18	basis	basis	NOUN
ftr-1851	3306	19	for	for	ADP
ftr-1851	3306	20	disregarding	disregard	VERB
ftr-1851	3306	21	the	the	DET
ftr-1851	3306	22	explicit	explicit	ADJ
ftr-1851	3306	23	rules	rule	NOUN
ftr-1851	3306	24	of	of	ADP
ftr-1851	3306	25	§	§	PROPN
ftr-1851	3306	26	3112(d)(1	3112(d)(1	NUM
ftr-1851	3306	27	)	)	PUNCT
ftr-1851	3306	28	and	and	CCONJ
ftr-1851	3306	29	reg	reg	NOUN
ftr-1851	3306	30	.	.	PUNCT
ftr-1851	3307	1	§	§	PROPN
ftr-1851	3307	2	§	§	NOUN
ftr-1851	3307	3	31.3121(d)-1(b	31.3121(d)-1(b	NUM
ftr-1851	3307	4	)	)	PUNCT
ftr-1851	3307	5	and	and	CCONJ
ftr-1851	3307	6	31.3306(i)-1(e	31.3306(i)-1(e	NUM
ftr-1851	3307	7	)	)	PUNCT
ftr-1851	3307	8	,	,	PUNCT
ftr-1851	3307	9	treating	treat	VERB
ftr-1851	3307	10	corporate	corporate	ADJ
ftr-1851	3307	11	officers	officer	NOUN
ftr-1851	3307	12	as	as	ADP
ftr-1851	3307	13	employees	employee	NOUN
ftr-1851	3307	14	.	.	PUNCT
ftr-1851	3308	1	for	for	ADP
ftr-1851	3308	2	the	the	DET
ftr-1851	3308	3	same	same	ADJ
ftr-1851	3308	4	result	result	NOUN
ftr-1851	3308	5	for	for	ADP
ftr-1851	3308	6	earlier	early	ADJ
ftr-1851	3308	7	years	year	NOUN
ftr-1851	3308	8	,	,	PUNCT
ftr-1851	3308	9	see	see	VERB
ftr-1851	3308	10	veterinary	veterinary	ADJ
ftr-1851	3308	11	surgical	surgical	ADJ
ftr-1851	3308	12	consultants	consultant	NOUN
ftr-1851	3308	13	,	,	PUNCT
ftr-1851	3308	14	p.c	p.c	PROPN
ftr-1851	3308	15	.	.	PROPN
ftr-1851	3308	16	v.	v.	PROPN
ftr-1851	3308	17	commissioner	commissioner	PROPN
ftr-1851	3308	18	,	,	PUNCT
ftr-1851	3308	19	117	117	NUM
ftr-1851	3308	20	t.c	t.c	PROPN
ftr-1851	3308	21	.	.	PROPN
ftr-1851	3308	22	141	141	NUM
ftr-1851	3308	23	(	(	PUNCT
ftr-1851	3308	24	2001	2001	NUM
ftr-1851	3308	25	)	)	PUNCT
ftr-1851	3308	26	.	.	PUNCT
ftr-1851	3309	1	*	*	PUNCT
ftr-1851	3309	2	the	the	DET
ftr-1851	3309	3	taxpayer	taxpayer	NOUN
ftr-1851	3309	4	was	be	AUX
ftr-1851	3309	5	a	a	DET
ftr-1851	3309	6	client	client	NOUN
ftr-1851	3309	7	of	of	ADP
ftr-1851	3309	8	joseph	joseph	PROPN
ftr-1851	3309	9	m	m	PROPN
ftr-1851	3309	10	grey	grey	PROPN
ftr-1851	3309	11	,	,	PUNCT
ftr-1851	3309	12	a	a	DET
ftr-1851	3309	13	tax	tax	NOUN
ftr-1851	3309	14	practitioner	practitioner	NOUN
ftr-1851	3309	15	who	who	PRON
ftr-1851	3309	16	suffered	suffer	VERB
ftr-1851	3309	17	a	a	DET
ftr-1851	3309	18	similar	similar	ADJ
ftr-1851	3309	19	fate	fate	NOUN
ftr-1851	3309	20	with	with	ADP
ftr-1851	3309	21	respect	respect	NOUN
ftr-1851	3309	22	to	to	ADP
ftr-1851	3309	23	his	his	PRON
ftr-1851	3309	24	own	own	ADJ
ftr-1851	3309	25	s	s	PART
ftr-1851	3309	26	corporation	corporation	NOUN
ftr-1851	3309	27	in	in	ADP
ftr-1851	3309	28	joseph	joseph	PROPN
ftr-1851	3309	29	m.	m.	PROPN
ftr-1851	3309	30	grey	grey	PROPN
ftr-1851	3309	31	public	public	ADJ
ftr-1851	3309	32	accountant	accountant	NOUN
ftr-1851	3309	33	,	,	PUNCT
ftr-1851	3309	34	p.c	p.c	PROPN
ftr-1851	3309	35	.	.	PROPN
ftr-1851	3309	36	v.	v.	PROPN
ftr-1851	3309	37	commissioner	commissioner	PROPN
ftr-1851	3309	38	,	,	PUNCT
ftr-1851	3309	39	119	119	NUM
ftr-1851	3309	40	t.c	t.c	PROPN
ftr-1851	3309	41	.	.	PROPN
ftr-1851	3309	42	121	121	NUM
ftr-1851	3309	43	(	(	PUNCT
ftr-1851	3309	44	2002	2002	NUM
ftr-1851	3309	45	)	)	PUNCT
ftr-1851	3309	46	.	.	PUNCT
ftr-1851	3309	47	0	0	PUNCT
ftr-1851	3310	1	on	on	ADP
ftr-1851	3310	2	the	the	DET
ftr-1851	3310	3	same	same	ADJ
ftr-1851	3310	4	day	day	NOUN
ftr-1851	3310	5	the	the	DET
ftr-1851	3310	6	tax	tax	NOUN
ftr-1851	3310	7	court	court	NOUN
ftr-1851	3310	8	handed	hand	VERB
ftr-1851	3310	9	down	down	ADP
ftr-1851	3310	10	five	five	NUM
ftr-1851	3310	11	almost	almost	ADV
ftr-1851	3310	12	identical	identical	ADJ
ftr-1851	3310	13	cases	case	NOUN
ftr-1851	3310	14	involving	involve	VERB
ftr-1851	3310	15	other	other	ADJ
ftr-1851	3310	16	clients	client	NOUN
ftr-1851	3310	17	of	of	ADP
ftr-1851	3310	18	joseph	joseph	PROPN
ftr-1851	3310	19	m	m	PROPN
ftr-1851	3310	20	grey	grey	PROPN
ftr-1851	3310	21	:	:	PUNCT
ftr-1851	3310	22	mike	mike	PROPN
ftr-1851	3310	23	graham	graham	PROPN
ftr-1851	3310	24	trucking	trucking	PROPN
ftr-1851	3310	25	,	,	PUNCT
ftr-1851	3310	26	inc	inc	PROPN
ftr-1851	3310	27	.	.	PROPN
ftr-1851	3311	1	v.	v.	PROPN
ftr-1851	3311	2	commissioner	commissioner	PROPN
ftr-1851	3311	3	,	,	PUNCT
ftr-1851	3311	4	t.c	t.c	PROPN
ftr-1851	3311	5	.	.	PROPN
ftr-1851	3311	6	memo	memo	NOUN
ftr-1851	3311	7	.	.	PUNCT
ftr-1851	3312	1	2003	2003	NUM
ftr-1851	3312	2	-	-	SYM
ftr-1851	3312	3	49	49	NUM
ftr-1851	3312	4	(	(	PUNCT
ftr-1851	3312	5	2/26/03	2/26/03	NUM
ftr-1851	3312	6	)	)	PUNCT
ftr-1851	3312	7	;	;	PUNCT
ftr-1851	3313	1	superior	superior	ADJ
ftr-1851	3313	2	proside	proside	PROPN
ftr-1851	3313	3	,	,	PUNCT
ftr-1851	3313	4	inc	inc	PROPN
ftr-1851	3313	5	.	.	PROPN
ftr-1851	3314	1	v.	v.	PROPN
ftr-1851	3314	2	commissioner	commissioner	PROPN
ftr-1851	3314	3	,	,	PUNCT
ftr-1851	3314	4	t.c	t.c	PROPN
ftr-1851	3314	5	.	.	PROPN
ftr-1851	3314	6	memo	memo	NOUN
ftr-1851	3314	7	.	.	PUNCT
ftr-1851	3315	1	2003	2003	NUM
ftr-1851	3315	2	-	-	SYM
ftr-1851	3315	3	50	50	NUM
ftr-1851	3315	4	(	(	PUNCT
ftr-1851	3315	5	2/26/03	2/26/03	NUM
ftr-1851	3315	6	)	)	PUNCT
ftr-1851	3315	7	;	;	PUNCT
ftr-1851	3315	8	specialty	specialty	NOUN
ftr-1851	3315	9	transport	transport	NOUN
ftr-1851	3315	10	&	&	CCONJ
ftr-1851	3315	11	deivery	deivery	PROPN
ftr-1851	3315	12	services	services	PROPN
ftr-1851	3315	13	,	,	PUNCT
ftr-1851	3315	14	inc	inc	PROPN
ftr-1851	3315	15	.	.	PROPN
ftr-1851	3316	1	v.	v.	PROPN
ftr-1851	3316	2	commissioner	commissioner	PROPN
ftr-1851	3316	3	,	,	PUNCT
ftr-1851	3316	4	t.c	t.c	PROPN
ftr-1851	3316	5	.	.	PROPN
ftr-1851	3316	6	memo	memo	NOUN
ftr-1851	3316	7	.	.	PUNCT
ftr-1851	3317	1	2003	2003	NUM
ftr-1851	3317	2	-	-	SYM
ftr-1851	3317	3	51	51	NUM
ftr-1851	3317	4	(	(	PUNCT
ftr-1851	3317	5	2/26/03	2/26/03	NUM
ftr-1851	3317	6	)	)	PUNCT
ftr-1851	3317	7	;	;	PUNCT
ftr-1851	3317	8	nulook	nulook	NOUN
ftr-1851	3317	9	design	design	PROPN
ftr-1851	3317	10	,	,	PUNCT
ftr-1851	3317	11	inc	inc	PROPN
ftr-1851	3317	12	.	.	PROPN
ftr-1851	3318	1	v.	v.	PROPN
ftr-1851	3318	2	commissioner	commissioner	PROPN
ftr-1851	3318	3	,	,	PUNCT
ftr-1851	3318	4	t.c	t.c	PROPN
ftr-1851	3318	5	.	.	PROPN
ftr-1851	3318	6	memo	memo	NOUN
ftr-1851	3318	7	.	.	PUNCT
ftr-1851	3319	1	2003	2003	NUM
ftr-1851	3319	2	-	-	SYM
ftr-1851	3319	3	52	52	NUM
ftr-1851	3319	4	(	(	PUNCT
ftr-1851	3319	5	2/26/03	2/26/03	NUM
ftr-1851	3319	6	)	)	PUNCT
ftr-1851	3319	7	;	;	PUNCT
ftr-1851	3319	8	water	water	NOUN
ftr-1851	3319	9	-	-	PUNCT
ftr-1851	3319	10	pure	pure	ADJ
ftr-1851	3319	11	systems	system	NOUN
ftr-1851	3319	12	,	,	PUNCT
ftr-1851	3319	13	inc	inc	PROPN
ftr-1851	3319	14	.	.	PROPN
ftr-1851	3320	1	v.	v.	PROPN
ftr-1851	3320	2	commissioner	commissioner	PROPN
ftr-1851	3320	3	,	,	PUNCT
ftr-1851	3320	4	t.c	t.c	PROPN
ftr-1851	3320	5	.	.	PROPN
ftr-1851	3320	6	memo	memo	NOUN
ftr-1851	3320	7	.	.	PUNCT
ftr-1851	3321	1	2003	2003	NUM
ftr-1851	3321	2	-	-	SYM
ftr-1851	3321	3	53	53	NUM
ftr-1851	3321	4	(	(	PUNCT
ftr-1851	3321	5	2/26/03	2/26/03	NUM
ftr-1851	3321	6	)	)	PUNCT
ftr-1851	3321	7	.	.	PUNCT
ftr-1851	3322	1	2	2	X
ftr-1851	3322	2	.	.	X
ftr-1851	3322	3	"	"	PUNCT
ftr-1851	3322	4	nothing	nothing	PRON
ftr-1851	3322	5	in	in	ADP
ftr-1851	3322	6	the	the	DET
ftr-1851	3322	7	language	language	NOUN
ftr-1851	3322	8	or	or	CCONJ
ftr-1851	3322	9	legislative	legislative	ADJ
ftr-1851	3322	10	history	history	NOUN
ftr-1851	3322	11	of	of	ADP
ftr-1851	3322	12	section	section	NOUN
ftr-1851	3322	13	530	530	NUM
ftr-1851	3322	14	leads	lead	VERB
ftr-1851	3322	15	us	we	PRON
ftr-1851	3322	16	to	to	ADP
ftr-1851	3322	17	the	the	DET
ftr-1851	3322	18	conclusion	conclusion	NOUN
ftr-1851	3322	19	that	that	SCONJ
ftr-1851	3322	20	denial	denial	NOUN
ftr-1851	3322	21	of	of	ADP
ftr-1851	3322	22	section	section	NOUN
ftr-1851	3322	23	530	530	NUM
ftr-1851	3322	24	relief	relief	NOUN
ftr-1851	3322	25	was	be	AUX
ftr-1851	3322	26	meant	mean	VERB
ftr-1851	3322	27	to	to	PART
ftr-1851	3322	28	be	be	AUX
ftr-1851	3322	29	an	an	DET
ftr-1851	3322	30	[	[	X
ftr-1851	3322	31	vol6	vol6	PROPN
ftr-1851	3322	32	:	:	PUNCT
ftr-1851	3322	33	si	si	PROPN
ftr-1851	3322	34	recent	recent	ADJ
ftr-1851	3322	35	developments	development	NOUN
ftr-1851	3322	36	in	in	ADP
ftr-1851	3322	37	federal	federal	ADJ
ftr-1851	3322	38	income	income	NOUN
ftr-1851	3322	39	taxation	taxation	NOUN
ftr-1851	3322	40	additional	additional	ADJ
ftr-1851	3322	41	penalty	penalty	NOUN
ftr-1851	3322	42	for	for	ADP
ftr-1851	3322	43	the	the	DET
ftr-1851	3322	44	failure	failure	NOUN
ftr-1851	3322	45	to	to	ADP
ftr-1851	3322	46	timely	timely	ADV
ftr-1851	3322	47	rile	rile	VERB
ftr-1851	3322	48	information	information	NOUN
ftr-1851	3322	49	returns	return	NOUN
ftr-1851	3322	50	....	....	PUNCT
ftr-1851	3322	51	"	"	PUNCT
ftr-1851	3322	52	medical	medical	ADJ
ftr-1851	3322	53	emergency	emergency	NOUN
ftr-1851	3322	54	care	care	NOUN
ftr-1851	3322	55	associates	associates	PROPN
ftr-1851	3322	56	,	,	PUNCT
ftr-1851	3322	57	s.c	s.c	PROPN
ftr-1851	3322	58	.	.	PROPN
ftr-1851	3323	1	v.	v.	PROPN
ftr-1851	3323	2	commissioner	commissioner	NOUN
ftr-1851	3323	3	,	,	PUNCT
ftr-1851	3323	4	120	120	NUM
ftr-1851	3323	5	t.c	t.c	PROPN
ftr-1851	3323	6	.	.	PUNCT
ftr-1851	3324	1	no	no	INTJ
ftr-1851	3324	2	.	.	NOUN
ftr-1851	3324	3	15	15	NUM
ftr-1851	3324	4	(	(	PUNCT
ftr-1851	3324	5	5/19/03	5/19/03	NUM
ftr-1851	3324	6	)	)	PUNCT
ftr-1851	3324	7	.	.	PUNCT
ftr-1851	3325	1	the	the	DET
ftr-1851	3325	2	taxpayer	taxpayer	NOUN
ftr-1851	3325	3	provided	provide	VERB
ftr-1851	3325	4	hospitals	hospital	NOUN
ftr-1851	3325	5	with	with	ADP
ftr-1851	3325	6	emergency	emergency	NOUN
ftr-1851	3325	7	room	room	NOUN
ftr-1851	3325	8	physicians	physician	NOUN
ftr-1851	3325	9	and	and	CCONJ
ftr-1851	3325	10	treated	treat	VERB
ftr-1851	3325	11	those	those	DET
ftr-1851	3325	12	physicians	physician	NOUN
ftr-1851	3325	13	as	as	ADP
ftr-1851	3325	14	independent	independent	ADJ
ftr-1851	3325	15	contractors	contractor	NOUN
ftr-1851	3325	16	.	.	PUNCT
ftr-1851	3326	1	the	the	DET
ftr-1851	3326	2	taxpayer	taxpayer	NOUN
ftr-1851	3326	3	did	do	AUX
ftr-1851	3326	4	not	not	PART
ftr-1851	3326	5	treat	treat	VERB
ftr-1851	3326	6	the	the	DET
ftr-1851	3326	7	physicians	physician	NOUN
ftr-1851	3326	8	as	as	ADP
ftr-1851	3326	9	employees	employee	NOUN
ftr-1851	3326	10	for	for	ADP
ftr-1851	3326	11	any	any	DET
ftr-1851	3326	12	period	period	NOUN
ftr-1851	3326	13	,	,	PUNCT
ftr-1851	3326	14	filed	file	VERB
ftr-1851	3326	15	all	all	DET
ftr-1851	3326	16	tax	tax	NOUN
ftr-1851	3326	17	returns	return	NOUN
ftr-1851	3326	18	treating	treat	VERB
ftr-1851	3326	19	the	the	DET
ftr-1851	3326	20	physicians	physician	NOUN
ftr-1851	3326	21	as	as	ADP
ftr-1851	3326	22	independent	independent	ADJ
ftr-1851	3326	23	contractors	contractor	NOUN
ftr-1851	3326	24	,	,	PUNCT
ftr-1851	3326	25	and	and	CCONJ
ftr-1851	3326	26	had	have	VERB
ftr-1851	3326	27	a	a	DET
ftr-1851	3326	28	reasonable	reasonable	ADJ
ftr-1851	3326	29	basis	basis	NOUN
ftr-1851	3326	30	for	for	ADP
ftr-1851	3326	31	not	not	PART
ftr-1851	3326	32	treating	treat	VERB
ftr-1851	3326	33	the	the	DET
ftr-1851	3326	34	physicians	physician	NOUN
ftr-1851	3326	35	as	as	ADP
ftr-1851	3326	36	employees	employee	NOUN
ftr-1851	3326	37	.	.	PUNCT
ftr-1851	3327	1	for	for	ADP
ftr-1851	3327	2	the	the	DET
ftr-1851	3327	3	year	year	NOUN
ftr-1851	3327	4	in	in	ADP
ftr-1851	3327	5	question	question	NOUN
ftr-1851	3327	6	however	however	ADV
ftr-1851	3327	7	,	,	PUNCT
ftr-1851	3327	8	the	the	DET
ftr-1851	3327	9	taxpayer	taxpayer	NOUN
ftr-1851	3327	10	filed	file	VERB
ftr-1851	3327	11	the	the	DET
ftr-1851	3327	12	information	information	NOUN
ftr-1851	3327	13	returns	return	NOUN
ftr-1851	3327	14	after	after	ADP
ftr-1851	3327	15	the	the	DET
ftr-1851	3327	16	due	due	ADJ
ftr-1851	3327	17	date	date	NOUN
ftr-1851	3327	18	(	(	PUNCT
ftr-1851	3327	19	but	but	CCONJ
ftr-1851	3327	20	before	before	ADP
ftr-1851	3327	21	the	the	DET
ftr-1851	3327	22	audit	audit	NOUN
ftr-1851	3327	23	)	)	PUNCT
ftr-1851	3327	24	.	.	PUNCT
ftr-1851	3328	1	the	the	DET
ftr-1851	3328	2	commissioner	commissioner	NOUN
ftr-1851	3328	3	denied	deny	VERB
ftr-1851	3328	4	§	§	PROPN
ftr-1851	3328	5	530	530	NUM
ftr-1851	3328	6	relief	relief	NOUN
ftr-1851	3328	7	because	because	SCONJ
ftr-1851	3328	8	the	the	DET
ftr-1851	3328	9	taxpayer	taxpayer	NOUN
ftr-1851	3328	10	failed	fail	VERB
ftr-1851	3328	11	to	to	PART
ftr-1851	3328	12	timely	timely	ADJ
ftr-1851	3328	13	file	file	NOUN
ftr-1851	3328	14	forms	form	NOUN
ftr-1851	3328	15	1096	1096	NUM
ftr-1851	3328	16	and	and	CCONJ
ftr-1851	3328	17	1099	1099	NUM
ftr-1851	3328	18	.	.	PUNCT
ftr-1851	3329	1	rev	rev	PROPN
ftr-1851	3329	2	.	.	PROPN
ftr-1851	3329	3	proc	proc	PROPN
ftr-1851	3329	4	.	.	PUNCT
ftr-1851	3330	1	85	85	NUM
ftr-1851	3330	2	-	-	SYM
ftr-1851	3330	3	18	18	NUM
ftr-1851	3330	4	,	,	PUNCT
ftr-1851	3330	5	1985	1985	NUM
ftr-1851	3330	6	-	-	SYM
ftr-1851	3330	7	1	1	NUM
ftr-1851	3330	8	c.b	c.b	PROPN
ftr-1851	3330	9	.	.	PROPN
ftr-1851	3330	10	518	518	NUM
ftr-1851	3330	11	states	state	NOUN
ftr-1851	3330	12	that	that	SCONJ
ftr-1851	3330	13	the	the	DET
ftr-1851	3330	14	irs	irs	PROPN
ftr-1851	3330	15	will	will	AUX
ftr-1851	3330	16	not	not	PART
ftr-1851	3330	17	grant	grant	VERB
ftr-1851	3330	18	§	§	PROPN
ftr-1851	3330	19	530	530	NUM
ftr-1851	3330	20	relief	relief	NOUN
ftr-1851	3330	21	unless	unless	SCONJ
ftr-1851	3330	22	all	all	DET
ftr-1851	3330	23	forms	form	NOUN
ftr-1851	3330	24	1099	1099	NUM
ftr-1851	3330	25	have	have	AUX
ftr-1851	3330	26	been	be	AUX
ftr-1851	3330	27	timely	timely	ADV
ftr-1851	3330	28	filed	file	VERB
ftr-1851	3330	29	.	.	PUNCT
ftr-1851	3331	1	judge	judge	PROPN
ftr-1851	3331	2	nims	nims	PROPN
ftr-1851	3331	3	refused	refuse	VERB
ftr-1851	3331	4	to	to	PART
ftr-1851	3331	5	follow	follow	VERB
ftr-1851	3331	6	rev	rev	PROPN
ftr-1851	3331	7	.	.	PROPN
ftr-1851	3331	8	proc	proc	PROPN
ftr-1851	3331	9	.	.	PUNCT
ftr-1851	3332	1	85	85	NUM
ftr-1851	3332	2	-	-	SYM
ftr-1851	3332	3	18	18	NUM
ftr-1851	3333	1	and	and	CCONJ
ftr-1851	3333	2	granted	grant	VERB
ftr-1851	3333	3	relief	relief	NOUN
ftr-1851	3333	4	,	,	PUNCT
ftr-1851	3333	5	holding	hold	VERB
ftr-1851	3333	6	that	that	SCONJ
ftr-1851	3333	7	the	the	DET
ftr-1851	3333	8	late	late	ADJ
ftr-1851	3333	9	filing	filing	NOUN
ftr-1851	3333	10	of	of	ADP
ftr-1851	3333	11	information	information	NOUN
ftr-1851	3333	12	returns	return	NOUN
ftr-1851	3333	13	did	do	AUX
ftr-1851	3333	14	not	not	PART
ftr-1851	3333	15	preclude	preclude	VERB
ftr-1851	3333	16	the	the	DET
ftr-1851	3333	17	taxpayer	taxpayer	NOUN
ftr-1851	3333	18	from	from	ADP
ftr-1851	3333	19	obtaining	obtain	VERB
ftr-1851	3333	20	relief	relief	NOUN
ftr-1851	3333	21	.	.	PUNCT
ftr-1851	3334	1	"	"	PUNCT
ftr-1851	3334	2	nothing	nothing	PRON
ftr-1851	3334	3	in	in	ADP
ftr-1851	3334	4	the	the	DET
ftr-1851	3334	5	language	language	NOUN
ftr-1851	3334	6	or	or	CCONJ
ftr-1851	3334	7	legislative	legislative	ADJ
ftr-1851	3334	8	history	history	NOUN
ftr-1851	3334	9	of	of	ADP
ftr-1851	3334	10	section	section	NOUN
ftr-1851	3334	11	530	530	NUM
ftr-1851	3334	12	leads	lead	VERB
ftr-1851	3334	13	us	we	PRON
ftr-1851	3334	14	to	to	ADP
ftr-1851	3334	15	the	the	DET
ftr-1851	3334	16	conclusion	conclusion	NOUN
ftr-1851	3334	17	that	that	SCONJ
ftr-1851	3334	18	denial	denial	NOUN
ftr-1851	3334	19	of	of	ADP
ftr-1851	3334	20	section	section	NOUN
ftr-1851	3334	21	530	530	NUM
ftr-1851	3334	22	relief	relief	NOUN
ftr-1851	3334	23	was	be	AUX
ftr-1851	3334	24	meant	mean	VERB
ftr-1851	3334	25	to	to	PART
ftr-1851	3334	26	be	be	AUX
ftr-1851	3334	27	an	an	DET
ftr-1851	3334	28	additional	additional	ADJ
ftr-1851	3334	29	penalty	penalty	NOUN
ftr-1851	3334	30	for	for	ADP
ftr-1851	3334	31	the	the	DET
ftr-1851	3334	32	failure	failure	NOUN
ftr-1851	3334	33	to	to	ADP
ftr-1851	3334	34	timely	timely	ADJ
ftr-1851	3334	35	file	file	NOUN
ftr-1851	3334	36	information	information	NOUN
ftr-1851	3334	37	returns	return	NOUN
ftr-1851	3334	38	,	,	PUNCT
ftr-1851	3334	39	particularly	particularly	ADV
ftr-1851	3334	40	under	under	ADP
ftr-1851	3334	41	the	the	DET
ftr-1851	3334	42	circumstances	circumstance	NOUN
ftr-1851	3334	43	in	in	ADP
ftr-1851	3334	44	this	this	DET
ftr-1851	3334	45	case	case	NOUN
ftr-1851	3334	46	.	.	PUNCT
ftr-1851	3334	47	"	"	PUNCT
ftr-1851	3335	1	because	because	SCONJ
ftr-1851	3335	2	the	the	DET
ftr-1851	3335	3	court	court	NOUN
ftr-1851	3335	4	was	be	AUX
ftr-1851	3335	5	"	"	PUNCT
ftr-1851	3335	6	unable	unable	ADJ
ftr-1851	3335	7	to	to	PART
ftr-1851	3335	8	ascertain	ascertain	VERB
ftr-1851	3335	9	the	the	DET
ftr-1851	3335	10	thoroughness	thoroughness	NOUN
ftr-1851	3335	11	of	of	ADP
ftr-1851	3335	12	the	the	DET
ftr-1851	3335	13	agency	agency	NOUN
ftr-1851	3335	14	's	's	PART
ftr-1851	3335	15	consideration	consideration	NOUN
ftr-1851	3335	16	or	or	CCONJ
ftr-1851	3335	17	the	the	DET
ftr-1851	3335	18	validity	validity	NOUN
ftr-1851	3335	19	of	of	ADP
ftr-1851	3335	20	its	its	PRON
ftr-1851	3335	21	reasoning	reasoning	NOUN
ftr-1851	3335	22	'	'	PUNCT
ftr-1851	3335	23	it	it	PRON
ftr-1851	3335	24	would	would	AUX
ftr-1851	3335	25	not	not	PART
ftr-1851	3335	26	"	"	PUNCT
ftr-1851	3335	27	defer	defer	VERB
ftr-1851	3335	28	to	to	ADP
ftr-1851	3335	29	its	its	PRON
ftr-1851	3335	30	requirement	requirement	NOUN
ftr-1851	3335	31	of	of	ADP
ftr-1851	3335	32	timely	timely	ADJ
ftr-1851	3335	33	filing	filing	NOUN
ftr-1851	3335	34	as	as	ADP
ftr-1851	3335	35	a	a	DET
ftr-1851	3335	36	prerequisite	prerequisite	NOUN
ftr-1851	3335	37	to	to	PART
ftr-1851	3335	38	section	section	VERB
ftr-1851	3335	39	530	530	NUM
ftr-1851	3335	40	relief	relief	NOUN
ftr-1851	3335	41	......	......	PUNCT
ftr-1851	3336	1	3	3	X
ftr-1851	3336	2	.	.	X
ftr-1851	3336	3	both	both	CCONJ
ftr-1851	3336	4	the	the	DET
ftr-1851	3336	5	taxpayer	taxpayer	NOUN
ftr-1851	3336	6	and	and	CCONJ
ftr-1851	3336	7	the	the	DET
ftr-1851	3336	8	commissioner	commissioner	NOUN
ftr-1851	3336	9	argued	argue	VERB
ftr-1851	3336	10	against	against	ADP
ftr-1851	3336	11	tax	tax	NOUN
ftr-1851	3336	12	court	court	NOUN
ftr-1851	3336	13	jurisdiction	jurisdiction	NOUN
ftr-1851	3336	14	,	,	PUNCT
ftr-1851	3336	15	but	but	CCONJ
ftr-1851	3336	16	they	they	PRON
ftr-1851	3336	17	were	be	AUX
ftr-1851	3336	18	both	both	ADV
ftr-1851	3336	19	wrong	wrong	ADJ
ftr-1851	3336	20	.	.	PUNCT
ftr-1851	3337	1	charlotte	charlotte	PROPN
ftr-1851	3337	2	's	's	PART
ftr-1851	3337	3	office	office	NOUN
ftr-1851	3337	4	boutique	boutique	NOUN
ftr-1851	3337	5	v.	v.	ADP
ftr-1851	3337	6	commissioner	commissioner	NOUN
ftr-1851	3337	7	,	,	PUNCT
ftr-1851	3337	8	121	121	NUM
ftr-1851	3337	9	t.c	t.c	PROPN
ftr-1851	3337	10	.	.	PROPN
ftr-1851	3337	11	89	89	NUM
ftr-1851	3337	12	(	(	PUNCT
ftr-1851	3337	13	8/4/03	8/4/03	NUM
ftr-1851	3337	14	)	)	PUNCT
ftr-1851	3337	15	.	.	PUNCT
ftr-1851	3338	1	the	the	DET
ftr-1851	3338	2	commissioner	commissioner	NOUN
ftr-1851	3338	3	asserted	assert	VERB
ftr-1851	3338	4	a	a	DET
ftr-1851	3338	5	deficiency	deficiency	NOUN
ftr-1851	3338	6	for	for	ADP
ftr-1851	3338	7	unreported	unreported	ADJ
ftr-1851	3338	8	employment	employment	NOUN
ftr-1851	3338	9	taxes	taxis	NOUN
ftr-1851	3338	10	and	and	CCONJ
ftr-1851	3338	11	additions	addition	NOUN
ftr-1851	3338	12	to	to	PART
ftr-1851	3338	13	tax	tax	VERB
ftr-1851	3338	14	for	for	ADP
ftr-1851	3338	15	1995	1995	NUM
ftr-1851	3338	16	through	through	ADP
ftr-1851	3338	17	1998	1998	NUM
ftr-1851	3338	18	,	,	PUNCT
ftr-1851	3338	19	and	and	CCONJ
ftr-1851	3338	20	the	the	DET
ftr-1851	3338	21	taxpayer	taxpayer	NOUN
ftr-1851	3338	22	petitioned	petition	VERB
ftr-1851	3338	23	the	the	DET
ftr-1851	3338	24	tax	tax	NOUN
ftr-1851	3338	25	court	court	NOUN
ftr-1851	3338	26	under	under	ADP
ftr-1851	3338	27	§	§	PROPN
ftr-1851	3338	28	7436(a	7436(a	NOUN
ftr-1851	3338	29	)	)	PUNCT
ftr-1851	3338	30	for	for	ADP
ftr-1851	3338	31	a	a	DET
ftr-1851	3338	32	determination	determination	NOUN
ftr-1851	3338	33	of	of	ADP
ftr-1851	3338	34	employment	employment	NOUN
ftr-1851	3338	35	status	status	NOUN
ftr-1851	3338	36	.	.	PUNCT
ftr-1851	3339	1	thereafter	thereafter	ADV
ftr-1851	3339	2	,	,	PUNCT
ftr-1851	3339	3	the	the	DET
ftr-1851	3339	4	taxpayer	taxpayer	NOUN
ftr-1851	3339	5	conceded	concede	VERB
ftr-1851	3339	6	that	that	SCONJ
ftr-1851	3339	7	the	the	DET
ftr-1851	3339	8	person	person	NOUN
ftr-1851	3339	9	whose	whose	DET
ftr-1851	3339	10	status	status	NOUN
ftr-1851	3339	11	was	be	AUX
ftr-1851	3339	12	in	in	ADP
ftr-1851	3339	13	question	question	NOUN
ftr-1851	3339	14	for	for	ADP
ftr-1851	3339	15	1996	1996	NUM
ftr-1851	3339	16	through	through	ADP
ftr-1851	3339	17	1998	1998	NUM
ftr-1851	3339	18	was	be	AUX
ftr-1851	3339	19	an	an	DET
ftr-1851	3339	20	employee	employee	NOUN
ftr-1851	3339	21	,	,	PUNCT
ftr-1851	3339	22	and	and	CCONJ
ftr-1851	3339	23	the	the	DET
ftr-1851	3339	24	parties	party	NOUN
ftr-1851	3339	25	agreed	agree	VERB
ftr-1851	3339	26	that	that	SCONJ
ftr-1851	3339	27	the	the	DET
ftr-1851	3339	28	tax	tax	NOUN
ftr-1851	3339	29	court	court	NOUN
ftr-1851	3339	30	lacked	lack	VERB
ftr-1851	3339	31	jurisdiction	jurisdiction	NOUN
ftr-1851	3339	32	over	over	ADP
ftr-1851	3339	33	those	those	DET
ftr-1851	3339	34	years	year	NOUN
ftr-1851	3339	35	because	because	SCONJ
ftr-1851	3339	36	the	the	DET
ftr-1851	3339	37	taxpayer	taxpayer	NOUN
ftr-1851	3339	38	did	do	AUX
ftr-1851	3339	39	not	not	PART
ftr-1851	3339	40	dispute	dispute	VERB
ftr-1851	3339	41	the	the	DET
ftr-1851	3339	42	employment	employment	NOUN
ftr-1851	3339	43	status	status	NOUN
ftr-1851	3339	44	during	during	ADP
ftr-1851	3339	45	those	those	DET
ftr-1851	3339	46	years	year	NOUN
ftr-1851	3339	47	.	.	PUNCT
ftr-1851	3340	1	the	the	DET
ftr-1851	3340	2	commissioner	commissioner	NOUN
ftr-1851	3340	3	argued	argue	VERB
ftr-1851	3340	4	that	that	SCONJ
ftr-1851	3340	5	the	the	DET
ftr-1851	3340	6	tax	tax	NOUN
ftr-1851	3340	7	court	court	NOUN
ftr-1851	3340	8	's	's	PART
ftr-1851	3340	9	jurisdiction	jurisdiction	NOUN
ftr-1851	3340	10	under	under	ADP
ftr-1851	3340	11	§	§	PROPN
ftr-1851	3340	12	7436(a	7436(a	NOUN
ftr-1851	3340	13	)	)	PUNCT
ftr-1851	3340	14	extends	extend	VERB
ftr-1851	3340	15	only	only	ADV
ftr-1851	3340	16	to	to	ADP
ftr-1851	3340	17	cases	case	NOUN
ftr-1851	3340	18	in	in	ADP
ftr-1851	3340	19	which	which	PRON
ftr-1851	3340	20	a	a	DET
ftr-1851	3340	21	taxpayer	taxpayer	NOUN
ftr-1851	3340	22	asserts	assert	VERB
ftr-1851	3340	23	that	that	SCONJ
ftr-1851	3340	24	an	an	DET
ftr-1851	3340	25	individual	individual	ADJ
ftr-1851	3340	26	performing	perform	VERB
ftr-1851	3340	27	services	service	NOUN
ftr-1851	3340	28	for	for	ADP
ftr-1851	3340	29	the	the	DET
ftr-1851	3340	30	taxpayer	taxpayer	NOUN
ftr-1851	3340	31	is	be	AUX
ftr-1851	3340	32	a	a	DET
ftr-1851	3340	33	nonemployee	nonemployee	NOUN
ftr-1851	3340	34	and	and	CCONJ
ftr-1851	3340	35	the	the	DET
ftr-1851	3340	36	commissioner	commissioner	NOUN
ftr-1851	3340	37	has	have	AUX
ftr-1851	3340	38	determined	determine	VERB
ftr-1851	3340	39	that	that	SCONJ
ftr-1851	3340	40	the	the	DET
ftr-1851	3340	41	individual	individual	NOUN
ftr-1851	3340	42	is	be	AUX
ftr-1851	3340	43	an	an	DET
ftr-1851	3340	44	employee	employee	NOUN
ftr-1851	3340	45	.	.	PUNCT
ftr-1851	3341	1	the	the	DET
ftr-1851	3341	2	tax	tax	NOUN
ftr-1851	3341	3	court	court	NOUN
ftr-1851	3341	4	(	(	PUNCT
ftr-1851	3341	5	judge	judge	PROPN
ftr-1851	3341	6	laro	laro	PROPN
ftr-1851	3341	7	)	)	PUNCT
ftr-1851	3341	8	held	hold	VERB
ftr-1851	3341	9	that	that	SCONJ
ftr-1851	3341	10	the	the	DET
ftr-1851	3341	11	agreement	agreement	NOUN
ftr-1851	3341	12	of	of	ADP
ftr-1851	3341	13	the	the	DET
ftr-1851	3341	14	parties	party	NOUN
ftr-1851	3341	15	as	as	ADP
ftr-1851	3341	16	to	to	ADP
ftr-1851	3341	17	jurisdiction	jurisdiction	NOUN
ftr-1851	3341	18	is	be	AUX
ftr-1851	3341	19	not	not	PART
ftr-1851	3341	20	dispositive	dispositive	ADJ
ftr-1851	3341	21	.	.	PUNCT
ftr-1851	3342	1	section	section	NOUN
ftr-1851	3342	2	7436(a	7436(a	NOUN
ftr-1851	3342	3	)	)	PUNCT
ftr-1851	3342	4	confers	confer	NOUN
ftr-1851	3342	5	not	not	PART
ftr-1851	3342	6	only	only	ADV
ftr-1851	3342	7	jurisdiction	jurisdiction	NOUN
ftr-1851	3342	8	to	to	PART
ftr-1851	3342	9	determine	determine	VERB
ftr-1851	3342	10	whether	whether	SCONJ
ftr-1851	3342	11	an	an	DET
ftr-1851	3342	12	individual	individual	ADJ
ftr-1851	3342	13	providing	provide	VERB
ftr-1851	3342	14	services	service	NOUN
ftr-1851	3342	15	is	be	AUX
ftr-1851	3342	16	an	an	DET
ftr-1851	3342	17	employee	employee	NOUN
ftr-1851	3342	18	,	,	PUNCT
ftr-1851	3342	19	but	but	CCONJ
ftr-1851	3342	20	also	also	ADV
ftr-1851	3342	21	whether	whether	SCONJ
ftr-1851	3342	22	an	an	DET
ftr-1851	3342	23	employer	employer	NOUN
ftr-1851	3342	24	is	be	AUX
ftr-1851	3342	25	entitled	entitle	VERB
ftr-1851	3342	26	to	to	ADP
ftr-1851	3342	27	relief	relief	NOUN
ftr-1851	3342	28	under	under	ADP
ftr-1851	3342	29	§	§	PROPN
ftr-1851	3342	30	530	530	NUM
ftr-1851	3342	31	of	of	ADP
ftr-1851	3342	32	the	the	DET
ftr-1851	3342	33	revenue	revenue	NOUN
ftr-1851	3342	34	act	act	NOUN
ftr-1851	3342	35	of	of	ADP
ftr-1851	3342	36	1978	1978	NUM
ftr-1851	3342	37	,	,	PUNCT
ftr-1851	3342	38	and	and	CCONJ
ftr-1851	3342	39	the	the	DET
ftr-1851	3342	40	correct	correct	ADJ
ftr-1851	3342	41	amounts	amount	NOUN
ftr-1851	3342	42	of	of	ADP
ftr-1851	3342	43	employment	employment	NOUN
ftr-1851	3342	44	taxes	taxis	NOUN
ftr-1851	3342	45	.	.	PUNCT
ftr-1851	3343	1	the	the	DET
ftr-1851	3343	2	court	court	NOUN
ftr-1851	3343	3	went	go	VERB
ftr-1851	3343	4	on	on	ADP
ftr-1851	3343	5	to	to	PART
ftr-1851	3343	6	find	find	VERB
ftr-1851	3343	7	that	that	SCONJ
ftr-1851	3343	8	purported	purport	VERB
ftr-1851	3343	9	royalties	royalty	NOUN
ftr-1851	3343	10	were	be	AUX
ftr-1851	3343	11	wages	wage	NOUN
ftr-1851	3343	12	,	,	PUNCT
ftr-1851	3343	13	that	that	SCONJ
ftr-1851	3343	14	§	§	PROPN
ftr-1851	3343	15	530	530	NUM
ftr-1851	3343	16	relief	relief	NOUN
ftr-1851	3343	17	was	be	AUX
ftr-1851	3343	18	not	not	PART
ftr-1851	3343	19	available	available	ADJ
ftr-1851	3343	20	,	,	PUNCT
ftr-1851	3343	21	and	and	CCONJ
ftr-1851	3343	22	that	that	SCONJ
ftr-1851	3343	23	penalties	penalty	NOUN
ftr-1851	3343	24	were	be	AUX
ftr-1851	3343	25	warranted	warrant	VERB
ftr-1851	3343	26	.	.	PUNCT
ftr-1851	3344	1	b.	b.	PROPN
ftr-1851	3344	2	self	self	NOUN
ftr-1851	3344	3	-	-	PUNCT
ftr-1851	3344	4	employment	employment	NOUN
ftr-1851	3344	5	there	there	PRON
ftr-1851	3344	6	were	be	VERB
ftr-1851	3344	7	no	no	DET
ftr-1851	3344	8	significant	significant	ADJ
ftr-1851	3344	9	developments	development	NOUN
ftr-1851	3344	10	regarding	regard	VERB
ftr-1851	3344	11	this	this	DET
ftr-1851	3344	12	topic	topic	NOUN
ftr-1851	3344	13	during	during	ADP
ftr-1851	3344	14	2003	2003	NUM
ftr-1851	3344	15	.	.	PUNCT
ftr-1851	3345	1	c.	c.	PROPN
ftr-1851	3345	2	excise	excise	NOUN
ftr-1851	3345	3	taxes	taxis	NOUN
ftr-1851	3345	4	there	there	PRON
ftr-1851	3345	5	were	be	VERB
ftr-1851	3345	6	no	no	DET
ftr-1851	3345	7	significant	significant	ADJ
ftr-1851	3345	8	developments	development	NOUN
ftr-1851	3345	9	regarding	regard	VERB
ftr-1851	3345	10	this	this	DET
ftr-1851	3345	11	topic	topic	NOUN
ftr-1851	3345	12	during	during	ADP
ftr-1851	3345	13	2003	2003	NUM
ftr-1851	3345	14	.	.	PUNCT
ftr-1851	3346	1	20041	20041	NUM
ftr-1851	3346	2	florida	florida	PROPN
ftr-1851	3346	3	tax	tax	PROPN
ftr-1851	3346	4	review	review	PROPN
ftr-1851	3346	5	xh	xh	PROPN
ftr-1851	3346	6	.	.	PUNCT
ftr-1851	3347	1	tax	tax	NOUN
ftr-1851	3347	2	legislation	legislation	NOUN
ftr-1851	3347	3	a.	a.	NOUN
ftr-1851	3347	4	enacted	enact	VERB
ftr-1851	3347	5	1	1	NUM
ftr-1851	3347	6	.	.	PUNCT
ftr-1851	3348	1	the	the	DET
ftr-1851	3348	2	jobs	job	NOUN
ftr-1851	3348	3	and	and	CCONJ
ftr-1851	3348	4	growth	growth	NOUN
ftr-1851	3348	5	tax	tax	NOUN
ftr-1851	3348	6	relief	relief	NOUN
ftr-1851	3348	7	reconciliation	reconciliation	NOUN
ftr-1851	3348	8	act	act	NOUN
ftr-1851	3348	9	of	of	ADP
ftr-1851	3348	10	2003	2003	NUM
ftr-1851	3348	11	(	(	PUNCT
ftr-1851	3348	12	"	"	PUNCT
ftr-1851	3348	13	jgtrra	jgtrra	NOUN
ftr-1851	3348	14	"	"	PUNCT
ftr-1851	3348	15	or	or	CCONJ
ftr-1851	3348	16	the	the	DET
ftr-1851	3348	17	"	"	PUNCT
ftr-1851	3348	18	2003	2003	NUM
ftr-1851	3348	19	act	act	NOUN
ftr-1851	3348	20	"	"	PUNCT
ftr-1851	3348	21	)	)	PUNCT
ftr-1851	3348	22	,	,	PUNCT
ftr-1851	3348	23	pub	pub	NOUN
ftr-1851	3348	24	.	.	PUNCT
ftr-1851	3349	1	l.	l.	PROPN
ftr-1851	3349	2	108	108	NUM
ftr-1851	3349	3	-	-	SYM
ftr-1851	3349	4	27	27	NUM
ftr-1851	3349	5	,	,	PUNCT
ftr-1851	3349	6	117	117	NUM
ftr-1851	3349	7	stat	stat	NOUN
ftr-1851	3349	8	.	.	PUNCT
ftr-1851	3350	1	752	752	NUM
ftr-1851	3350	2	was	be	AUX
ftr-1851	3350	3	signed	sign	VERB
ftr-1851	3350	4	by	by	ADP
ftr-1851	3350	5	president	president	PROPN
ftr-1851	3350	6	bush	bush	PROPN
ftr-1851	3350	7	on	on	ADP
ftr-1851	3350	8	5/28/03	5/28/03	NUM
ftr-1851	3350	9	.	.	PUNCT
ftr-1851	3350	10	0	0	PUNCT
ftr-1851	3351	1	the	the	DET
ftr-1851	3351	2	2003	2003	NUM
ftr-1851	3351	3	act	act	NOUN
ftr-1851	3351	4	accelerated	accelerate	VERB
ftr-1851	3351	5	the	the	DET
ftr-1851	3351	6	effective	effective	ADJ
ftr-1851	3351	7	dates	date	NOUN
ftr-1851	3351	8	of	of	ADP
ftr-1851	3351	9	a	a	DET
ftr-1851	3351	10	number	number	NOUN
ftr-1851	3351	11	of	of	ADP
ftr-1851	3351	12	the	the	DET
ftr-1851	3351	13	income	income	NOUN
ftr-1851	3351	14	tax	tax	NOUN
ftr-1851	3351	15	provisions	provision	NOUN
ftr-1851	3351	16	enacted	enact	VERB
ftr-1851	3351	17	in	in	ADP
ftr-1851	3351	18	the	the	DET
ftr-1851	3351	19	economic	economic	ADJ
ftr-1851	3351	20	growth	growth	NOUN
ftr-1851	3351	21	and	and	CCONJ
ftr-1851	3351	22	tax	tax	NOUN
ftr-1851	3351	23	reconciliation	reconciliation	NOUN
ftr-1851	3351	24	act	act	NOUN
ftr-1851	3351	25	of	of	ADP
ftr-1851	3351	26	2001	2001	NUM
ftr-1851	3351	27	(	(	PUNCT
ftr-1851	3351	28	the	the	DET
ftr-1851	3351	29	"	"	PUNCT
ftr-1851	3351	30	2001	2001	NUM
ftr-1851	3351	31	act	act	NOUN
ftr-1851	3351	32	"	"	PUNCT
ftr-1851	3351	33	)	)	PUNCT
ftr-1851	3351	34	,	,	PUNCT
ftr-1851	3351	35	most	most	ADV
ftr-1851	3351	36	significantly	significantly	ADV
ftr-1851	3351	37	,	,	PUNCT
ftr-1851	3351	38	the	the	DET
ftr-1851	3351	39	reduction	reduction	NOUN
ftr-1851	3351	40	of	of	ADP
ftr-1851	3351	41	the	the	DET
ftr-1851	3351	42	upper	upper	ADJ
ftr-1851	3351	43	level	level	NOUN
ftr-1851	3351	44	income	income	NOUN
ftr-1851	3351	45	tax	tax	NOUN
ftr-1851	3351	46	rates	rate	NOUN
ftr-1851	3351	47	.	.	PUNCT
ftr-1851	3352	1	the	the	DET
ftr-1851	3352	2	2003	2003	NUM
ftr-1851	3352	3	act	act	NOUN
ftr-1851	3352	4	also	also	ADV
ftr-1851	3352	5	decreased	decrease	VERB
ftr-1851	3352	6	corporate	corporate	ADJ
ftr-1851	3352	7	and	and	CCONJ
ftr-1851	3352	8	other	other	ADJ
ftr-1851	3352	9	business	business	NOUN
ftr-1851	3352	10	taxes	taxis	NOUN
ftr-1851	3352	11	through	through	ADP
ftr-1851	3352	12	preferential	preferential	ADJ
ftr-1851	3352	13	depreciation	depreciation	NOUN
ftr-1851	3352	14	deductions	deduction	NOUN
ftr-1851	3352	15	,	,	PUNCT
ftr-1851	3352	16	and	and	CCONJ
ftr-1851	3352	17	significantly	significantly	ADV
ftr-1851	3352	18	reduced	reduce	VERB
ftr-1851	3352	19	the	the	DET
ftr-1851	3352	20	tax	tax	NOUN
ftr-1851	3352	21	rate	rate	NOUN
ftr-1851	3352	22	on	on	ADP
ftr-1851	3352	23	long	long	ADJ
ftr-1851	3352	24	-	-	PUNCT
ftr-1851	3352	25	term	term	NOUN
ftr-1851	3352	26	capital	capital	NOUN
ftr-1851	3352	27	gains	gain	NOUN
ftr-1851	3352	28	.	.	PUNCT
ftr-1851	3353	1	finally	finally	ADV
ftr-1851	3353	2	,	,	PUNCT
ftr-1851	3353	3	and	and	CCONJ
ftr-1851	3353	4	most	most	ADV
ftr-1851	3353	5	dramatically	dramatically	ADV
ftr-1851	3353	6	,	,	PUNCT
ftr-1851	3353	7	the	the	DET
ftr-1851	3353	8	2003	2003	NUM
ftr-1851	3353	9	act	act	NOUN
ftr-1851	3353	10	significantly	significantly	ADV
ftr-1851	3353	11	reduced	reduce	VERB
ftr-1851	3353	12	the	the	DET
ftr-1851	3353	13	tax	tax	NOUN
ftr-1851	3353	14	rate	rate	NOUN
ftr-1851	3353	15	on	on	ADP
ftr-1851	3353	16	dividends	dividend	NOUN
ftr-1851	3353	17	received	receive	VERB
ftr-1851	3353	18	on	on	ADP
ftr-1851	3353	19	corporate	corporate	ADJ
ftr-1851	3353	20	stock	stock	NOUN
ftr-1851	3353	21	,	,	PUNCT
ftr-1851	3353	22	taxing	tax	VERB
ftr-1851	3353	23	such	such	ADJ
ftr-1851	3353	24	dividends	dividend	NOUN
ftr-1851	3353	25	at	at	ADP
ftr-1851	3353	26	the	the	DET
ftr-1851	3353	27	same	same	ADJ
ftr-1851	3353	28	preferential	preferential	ADJ
ftr-1851	3353	29	low	low	ADJ
ftr-1851	3353	30	rates	rate	NOUN
ftr-1851	3353	31	that	that	PRON
ftr-1851	3353	32	apply	apply	VERB
ftr-1851	3353	33	to	to	ADP
ftr-1851	3353	34	long	long	ADJ
ftr-1851	3353	35	-	-	PUNCT
ftr-1851	3353	36	term	term	NOUN
ftr-1851	3353	37	capital	capital	NOUN
ftr-1851	3353	38	gains	gain	NOUN
ftr-1851	3353	39	.	.	PUNCT
ftr-1851	3354	1	many	many	ADJ
ftr-1851	3354	2	of	of	ADP
ftr-1851	3354	3	the	the	DET
ftr-1851	3354	4	changes	change	NOUN
ftr-1851	3354	5	in	in	ADP
ftr-1851	3354	6	the	the	DET
ftr-1851	3354	7	2003	2003	NUM
ftr-1851	3354	8	act	act	NOUN
ftr-1851	3354	9	are	be	AUX
ftr-1851	3354	10	scheduled	schedule	VERB
ftr-1851	3354	11	to	to	PART
ftr-1851	3354	12	sunset	sunset	VERB
ftr-1851	3354	13	after	after	ADP
ftr-1851	3354	14	three	three	NUM
ftr-1851	3354	15	or	or	CCONJ
ftr-1851	3354	16	four	four	NUM
ftr-1851	3354	17	years	year	NOUN
ftr-1851	3354	18	,	,	PUNCT
ftr-1851	3354	19	and	and	CCONJ
ftr-1851	3354	20	those	those	PRON
ftr-1851	3354	21	that	that	PRON
ftr-1851	3354	22	are	be	AUX
ftr-1851	3354	23	not	not	PART
ftr-1851	3354	24	scheduled	schedule	VERB
ftr-1851	3354	25	for	for	ADP
ftr-1851	3354	26	an	an	DET
ftr-1851	3354	27	earlier	early	ADJ
ftr-1851	3354	28	sunset	sunset	NOUN
ftr-1851	3354	29	,	,	PUNCT
ftr-1851	3354	30	will	will	AUX
ftr-1851	3354	31	sunset	sunset	VERB
ftr-1851	3354	32	on	on	ADP
ftr-1851	3354	33	12/31/10	12/31/10	PROPN
ftr-1851	3354	34	,	,	PUNCT
ftr-1851	3354	35	like	like	ADP
ftr-1851	3354	36	all	all	PRON
ftr-1851	3354	37	of	of	ADP
ftr-1851	3354	38	the	the	DET
ftr-1851	3354	39	changes	change	NOUN
ftr-1851	3354	40	in	in	ADP
ftr-1851	3354	41	the	the	DET
ftr-1851	3354	42	2001	2001	NUM
ftr-1851	3354	43	act	act	NOUN
ftr-1851	3354	44	.	.	PUNCT
ftr-1851	3355	1	2	2	X
ftr-1851	3355	2	.	.	X
ftr-1851	3355	3	the	the	DET
ftr-1851	3355	4	military	military	ADJ
ftr-1851	3355	5	family	family	NOUN
ftr-1851	3355	6	tax	tax	NOUN
ftr-1851	3355	7	relief	relief	NOUN
ftr-1851	3355	8	act	act	NOUN
ftr-1851	3355	9	of	of	ADP
ftr-1851	3355	10	2003	2003	NUM
ftr-1851	3355	11	,	,	PUNCT
ftr-1851	3355	12	pub	pub	NOUN
ftr-1851	3355	13	.	.	PUNCT
ftr-1851	3356	1	l.	l.	PROPN
ftr-1851	3356	2	108	108	NUM
ftr-1851	3356	3	-	-	SYM
ftr-1851	3356	4	121	121	NUM
ftr-1851	3356	5	,	,	PUNCT
ftr-1851	3356	6	117	117	NUM
ftr-1851	3356	7	stat	stat	NOUN
ftr-1851	3356	8	1335	1335	NUM
ftr-1851	3356	9	,	,	PUNCT
ftr-1851	3356	10	was	be	AUX
ftr-1851	3356	11	signed	sign	VERB
ftr-1851	3356	12	by	by	ADP
ftr-1851	3356	13	president	president	PROPN
ftr-1851	3356	14	bush	bush	PROPN
ftr-1851	3356	15	on	on	ADP
ftr-1851	3356	16	11/10/03	11/10/03	PROPN
ftr-1851	3356	17	.	.	PROPN
ftr-1851	3357	1	3	3	NUM
ftr-1851	3357	2	.	.	PUNCT
ftr-1851	3358	1	the	the	DET
ftr-1851	3358	2	medicare	medicare	PROPN
ftr-1851	3358	3	prescription	prescription	NOUN
ftr-1851	3358	4	drug	drug	NOUN
ftr-1851	3358	5	,	,	PUNCT
ftr-1851	3358	6	improvement	improvement	NOUN
ftr-1851	3358	7	,	,	PUNCT
ftr-1851	3358	8	and	and	CCONJ
ftr-1851	3358	9	modernization	modernization	NOUN
ftr-1851	3358	10	act	act	NOUN
ftr-1851	3358	11	of	of	ADP
ftr-1851	3358	12	2003	2003	NUM
ftr-1851	3358	13	,	,	PUNCT
ftr-1851	3358	14	pub	pub	NOUN
ftr-1851	3358	15	.	.	PUNCT
ftr-1851	3359	1	l.	l.	PROPN
ftr-1851	3359	2	108	108	NUM
ftr-1851	3359	3	-	-	SYM
ftr-1851	3359	4	173	173	NUM
ftr-1851	3359	5	,	,	PUNCT
ftr-1851	3359	6	117	117	NUM
ftr-1851	3359	7	stat	stat	NOUN
ftr-1851	3359	8	.	.	PUNCT
ftr-1851	3360	1	2066	2066	NUM
ftr-1851	3360	2	was	be	AUX
ftr-1851	3360	3	signed	sign	VERB
ftr-1851	3360	4	by	by	ADP
ftr-1851	3360	5	president	president	PROPN
ftr-1851	3360	6	bush	bush	PROPN
ftr-1851	3360	7	on	on	ADP
ftr-1851	3360	8	12/8/03	12/8/03	NUM
ftr-1851	3360	9	.	.	PUNCT
ftr-1851	3361	1	[	[	X
ftr-1851	3361	2	vol6	vol6	NOUN
ftr-1851	3361	3	:	:	PUNCT
ftr-1851	3361	4	si	si	PROPN