id	sid	tid	token	lemma	pos
ftr-294	1	1	florida	florida	PROPN
ftr-294	1	2	tax	tax	PROPN
ftr-294	1	3	review	review	PROPN
ftr-294	1	4	florida	florida	PROPN
ftr-294	1	5	tax	tax	NOUN
ftr-294	1	6	review	review	NOUN
ftr-294	1	7	volume	volume	NOUN
ftr-294	1	8	15	15	NUM
ftr-294	1	9	2013	2013	NUM
ftr-294	1	10	number	number	NOUN
ftr-294	1	11	1	1	NUM
ftr-294	1	12	tax	tax	NOUN
ftr-294	1	13	abuse	abuse	NOUN
ftr-294	1	14	according	accord	VERB
ftr-294	1	15	to	to	ADP
ftr-294	1	16	whom	whom	PRON
ftr-294	1	17	?	?	PUNCT
ftr-294	2	1	by	by	ADP
ftr-294	2	2	shannon	shannon	PROPN
ftr-294	2	3	weeks	weeks	PROPN
ftr-294	2	4	mccormack	mccormack	PROPN
ftr-294	2	5	*	*	PUNCT
ftr-294	2	6	abstract	abstract	ADV
ftr-294	2	7	before	before	ADP
ftr-294	2	8	1996	1996	NUM
ftr-294	2	9	,	,	PUNCT
ftr-294	2	10	the	the	DET
ftr-294	2	11	internal	internal	PROPN
ftr-294	2	12	revenue	revenue	NOUN
ftr-294	2	13	code	code	NOUN
ftr-294	2	14	presumed	presume	VERB
ftr-294	2	15	that	that	SCONJ
ftr-294	2	16	tax	tax	NOUN
ftr-294	2	17	regulations	regulation	NOUN
ftr-294	2	18	applied	apply	VERB
ftr-294	2	19	to	to	ADP
ftr-294	2	20	transactions	transaction	NOUN
ftr-294	2	21	executed	execute	VERB
ftr-294	2	22	before	before	ADP
ftr-294	2	23	their	their	PRON
ftr-294	2	24	enactment	enactment	NOUN
ftr-294	2	25	,	,	PUNCT
ftr-294	2	26	giving	give	VERB
ftr-294	2	27	the	the	DET
ftr-294	2	28	treasury	treasury	PROPN
ftr-294	2	29	department	department	PROPN
ftr-294	2	30	broad	broad	PROPN
ftr-294	2	31	authority	authority	NOUN
ftr-294	2	32	to	to	PART
ftr-294	2	33	regulate	regulate	VERB
ftr-294	2	34	retroactively	retroactively	ADV
ftr-294	2	35	.	.	PUNCT
ftr-294	3	1	in	in	ADP
ftr-294	3	2	1996	1996	NUM
ftr-294	3	3	,	,	PUNCT
ftr-294	3	4	however	however	ADV
ftr-294	3	5	,	,	PUNCT
ftr-294	3	6	congress	congress	PROPN
ftr-294	3	7	reversed	reverse	VERB
ftr-294	3	8	this	this	DET
ftr-294	3	9	presumption	presumption	NOUN
ftr-294	3	10	,	,	PUNCT
ftr-294	3	11	requiring	require	VERB
ftr-294	3	12	regulations	regulation	NOUN
ftr-294	3	13	relating	relate	VERB
ftr-294	3	14	to	to	ADP
ftr-294	3	15	code	code	NOUN
ftr-294	3	16	sections	section	NOUN
ftr-294	3	17	enacted	enact	VERB
ftr-294	3	18	after	after	ADP
ftr-294	3	19	1996	1996	NUM
ftr-294	3	20	to	to	PART
ftr-294	3	21	operate	operate	VERB
ftr-294	3	22	prospectively	prospectively	ADV
ftr-294	3	23	.	.	PUNCT
ftr-294	4	1	congress	congress	PROPN
ftr-294	4	2	also	also	ADV
ftr-294	4	3	provided	provide	VERB
ftr-294	4	4	an	an	DET
ftr-294	4	5	important	important	ADJ
ftr-294	4	6	exception	exception	NOUN
ftr-294	4	7	in	in	ADP
ftr-294	4	8	section	section	NOUN
ftr-294	4	9	7805(b)(3	7805(b)(3	NOUN
ftr-294	4	10	)	)	PUNCT
ftr-294	4	11	,	,	PUNCT
ftr-294	4	12	allowing	allow	VERB
ftr-294	4	13	tax	tax	NOUN
ftr-294	4	14	regulations	regulation	NOUN
ftr-294	4	15	to	to	PART
ftr-294	4	16	apply	apply	VERB
ftr-294	4	17	retroactively	retroactively	ADV
ftr-294	4	18	“	"	PUNCT
ftr-294	4	19	to	to	PART
ftr-294	4	20	prevent	prevent	VERB
ftr-294	4	21	abuse	abuse	NOUN
ftr-294	4	22	.	.	PUNCT
ftr-294	4	23	”	"	PUNCT
ftr-294	5	1	congress	congress	PROPN
ftr-294	5	2	did	do	AUX
ftr-294	5	3	not	not	PART
ftr-294	5	4	,	,	PUNCT
ftr-294	5	5	however	however	ADV
ftr-294	5	6	,	,	PUNCT
ftr-294	5	7	explicitly	explicitly	ADV
ftr-294	5	8	define	define	VERB
ftr-294	5	9	abuse	abuse	NOUN
ftr-294	5	10	;	;	PUNCT
ftr-294	5	11	nor	nor	CCONJ
ftr-294	5	12	did	do	AUX
ftr-294	5	13	it	it	PRON
ftr-294	5	14	designate	designate	ADJ
ftr-294	5	15	to	to	ADP
ftr-294	5	16	any	any	DET
ftr-294	5	17	specific	specific	ADJ
ftr-294	5	18	actor	actor	NOUN
ftr-294	5	19	the	the	DET
ftr-294	5	20	power	power	NOUN
ftr-294	5	21	to	to	PART
ftr-294	5	22	do	do	AUX
ftr-294	5	23	so	so	ADV
ftr-294	5	24	.	.	PUNCT
ftr-294	6	1	this	this	DET
ftr-294	6	2	article	article	NOUN
ftr-294	6	3	provides	provide	VERB
ftr-294	6	4	a	a	DET
ftr-294	6	5	comprehensive	comprehensive	ADJ
ftr-294	6	6	look	look	NOUN
ftr-294	6	7	at	at	ADP
ftr-294	6	8	the	the	DET
ftr-294	6	9	level	level	NOUN
ftr-294	6	10	of	of	ADP
ftr-294	6	11	deference	deference	NOUN
ftr-294	6	12	reviewing	reviewing	NOUN
ftr-294	6	13	courts	court	NOUN
ftr-294	6	14	owe	owe	VERB
ftr-294	6	15	a	a	DET
ftr-294	6	16	treasury	treasury	NOUN
ftr-294	6	17	regulation	regulation	NOUN
ftr-294	6	18	’s	’s	PART
ftr-294	6	19	interpretation	interpretation	NOUN
ftr-294	6	20	of	of	ADP
ftr-294	6	21	section	section	NOUN
ftr-294	6	22	7805(b)(3	7805(b)(3	NOUN
ftr-294	6	23	)	)	PUNCT
ftr-294	6	24	’s	’s	PART
ftr-294	6	25	abuse	abuse	NOUN
ftr-294	6	26	exception	exception	NOUN
ftr-294	6	27	.	.	PUNCT
ftr-294	7	1	generally	generally	ADV
ftr-294	7	2	,	,	PUNCT
ftr-294	7	3	an	an	DET
ftr-294	7	4	agency	agency	NOUN
ftr-294	7	5	’s	’s	PART
ftr-294	7	6	statutory	statutory	ADJ
ftr-294	7	7	interpretation	interpretation	NOUN
ftr-294	7	8	is	be	AUX
ftr-294	7	9	entitled	entitle	VERB
ftr-294	7	10	to	to	PART
ftr-294	7	11	receive	receive	VERB
ftr-294	7	12	either	either	CCONJ
ftr-294	7	13	the	the	DET
ftr-294	7	14	strong	strong	ADJ
ftr-294	7	15	standard	standard	NOUN
ftr-294	7	16	of	of	ADP
ftr-294	7	17	deference	deference	NOUN
ftr-294	7	18	articulated	articulate	VERB
ftr-294	7	19	in	in	ADP
ftr-294	7	20	chevron	chevron	NOUN
ftr-294	7	21	v.	v.	ADP
ftr-294	7	22	natural	natural	ADJ
ftr-294	7	23	resource	resource	NOUN
ftr-294	7	24	defense	defense	NOUN
ftr-294	7	25	council	council	NOUN
ftr-294	7	26	,	,	PUNCT
ftr-294	7	27	or	or	CCONJ
ftr-294	7	28	the	the	DET
ftr-294	7	29	lesser	less	ADJ
ftr-294	7	30	degree	degree	NOUN
ftr-294	7	31	of	of	ADP
ftr-294	7	32	deference	deference	NOUN
ftr-294	7	33	articulated	articulate	VERB
ftr-294	7	34	in	in	ADP
ftr-294	7	35	skidmore	skidmore	PROPN
ftr-294	7	36	v.	v.	ADP
ftr-294	7	37	swift	swift	PROPN
ftr-294	7	38	&	&	CCONJ
ftr-294	7	39	co.	co.	PROPN
ftr-294	7	40	to	to	ADP
ftr-294	7	41	date	date	NOUN
ftr-294	7	42	,	,	PUNCT
ftr-294	7	43	the	the	DET
ftr-294	7	44	courts	court	NOUN
ftr-294	7	45	reviewing	review	VERB
ftr-294	7	46	retroactive	retroactive	ADJ
ftr-294	7	47	tax	tax	NOUN
ftr-294	7	48	regulations	regulation	NOUN
ftr-294	7	49	enacted	enact	VERB
ftr-294	7	50	to	to	PART
ftr-294	7	51	prevent	prevent	VERB
ftr-294	7	52	abuse	abuse	NOUN
ftr-294	7	53	have	have	AUX
ftr-294	7	54	declined	decline	VERB
ftr-294	7	55	to	to	PART
ftr-294	7	56	apply	apply	VERB
ftr-294	7	57	chevron	chevron	NOUN
ftr-294	7	58	deference	deference	NOUN
ftr-294	7	59	,	,	PUNCT
ftr-294	7	60	relying	rely	VERB
ftr-294	7	61	on	on	ADP
ftr-294	7	62	administrative	administrative	ADJ
ftr-294	7	63	law	law	NOUN
ftr-294	7	64	principles	principle	NOUN
ftr-294	7	65	recently	recently	ADV
ftr-294	7	66	rejected	reject	VERB
ftr-294	7	67	by	by	ADP
ftr-294	7	68	the	the	DET
ftr-294	7	69	supreme	supreme	PROPN
ftr-294	7	70	court	court	PROPN
ftr-294	7	71	in	in	ADP
ftr-294	7	72	mayo	mayo	PROPN
ftr-294	7	73	foundation	foundation	PROPN
ftr-294	7	74	v.	v.	PROPN
ftr-294	7	75	united	united	PROPN
ftr-294	7	76	states	states	PROPN
ftr-294	7	77	.	.	PUNCT
ftr-294	8	1	this	this	DET
ftr-294	8	2	article	article	NOUN
ftr-294	8	3	,	,	PUNCT
ftr-294	8	4	therefore	therefore	ADV
ftr-294	8	5	,	,	PUNCT
ftr-294	8	6	provides	provide	VERB
ftr-294	8	7	a	a	DET
ftr-294	8	8	needed	needed	ADJ
ftr-294	8	9	guide	guide	NOUN
ftr-294	8	10	to	to	ADP
ftr-294	8	11	future	future	ADJ
ftr-294	8	12	courts	court	NOUN
ftr-294	8	13	by	by	ADP
ftr-294	8	14	applying	apply	VERB
ftr-294	8	15	the	the	DET
ftr-294	8	16	post	post	ADJ
ftr-294	8	17	-	-	ADJ
ftr-294	8	18	mayo	mayo	ADJ
ftr-294	8	19	deference	deference	NOUN
ftr-294	8	20	framework	framework	NOUN
ftr-294	8	21	to	to	ADP
ftr-294	8	22	treasury	treasury	NOUN
ftr-294	8	23	regulations	regulation	NOUN
ftr-294	8	24	that	that	PRON
ftr-294	8	25	interpret	interpret	VERB
ftr-294	8	26	section	section	NOUN
ftr-294	8	27	7805(b)(3	7805(b)(3	NOUN
ftr-294	8	28	)	)	PUNCT
ftr-294	8	29	.	.	PUNCT
ftr-294	9	1	this	this	DET
ftr-294	9	2	*	*	PUNCT
ftr-294	9	3	associate	associate	NOUN
ftr-294	9	4	professor	professor	NOUN
ftr-294	9	5	of	of	ADP
ftr-294	9	6	law	law	NOUN
ftr-294	9	7	,	,	PUNCT
ftr-294	9	8	university	university	PROPN
ftr-294	9	9	of	of	ADP
ftr-294	9	10	washington	washington	PROPN
ftr-294	9	11	school	school	PROPN
ftr-294	9	12	of	of	ADP
ftr-294	9	13	law	law	NOUN
ftr-294	9	14	.	.	PUNCT
ftr-294	10	1	i	i	PRON
ftr-294	10	2	especially	especially	ADV
ftr-294	10	3	thank	thank	VERB
ftr-294	10	4	professors	professor	NOUN
ftr-294	10	5	kathryn	kathryn	PROPN
ftr-294	10	6	watts	watts	PROPN
ftr-294	10	7	and	and	CCONJ
ftr-294	10	8	kristin	kristin	PROPN
ftr-294	10	9	hickman	hickman	PROPN
ftr-294	10	10	for	for	ADP
ftr-294	10	11	their	their	PRON
ftr-294	10	12	comments	comment	NOUN
ftr-294	10	13	on	on	ADP
ftr-294	10	14	this	this	DET
ftr-294	10	15	project	project	NOUN
ftr-294	10	16	.	.	PUNCT
ftr-294	11	1	i	i	PRON
ftr-294	11	2	also	also	ADV
ftr-294	11	3	thank	thank	VERB
ftr-294	11	4	professors	professor	NOUN
ftr-294	11	5	dorothy	dorothy	PROPN
ftr-294	11	6	brown	brown	PROPN
ftr-294	11	7	,	,	PUNCT
ftr-294	11	8	ted	ted	PROPN
ftr-294	11	9	seto	seto	NOUN
ftr-294	11	10	,	,	PUNCT
ftr-294	11	11	and	and	CCONJ
ftr-294	11	12	the	the	DET
ftr-294	11	13	participants	participant	NOUN
ftr-294	11	14	of	of	ADP
ftr-294	11	15	the	the	DET
ftr-294	11	16	2012	2012	NUM
ftr-294	11	17	critical	critical	ADJ
ftr-294	11	18	tax	tax	NOUN
ftr-294	11	19	workshop	workshop	NOUN
ftr-294	11	20	held	hold	VERB
ftr-294	11	21	at	at	ADP
ftr-294	11	22	the	the	DET
ftr-294	11	23	university	university	PROPN
ftr-294	11	24	of	of	ADP
ftr-294	11	25	washington	washington	PROPN
ftr-294	11	26	school	school	PROPN
ftr-294	11	27	of	of	ADP
ftr-294	11	28	law	law	NOUN
ftr-294	11	29	,	,	PUNCT
ftr-294	11	30	the	the	DET
ftr-294	11	31	pittsburgh	pittsburgh	PROPN
ftr-294	11	32	tax	tax	NOUN
ftr-294	11	33	conference	conference	NOUN
ftr-294	11	34	at	at	ADP
ftr-294	11	35	the	the	DET
ftr-294	11	36	pittsburgh	pittsburgh	PROPN
ftr-294	11	37	school	school	NOUN
ftr-294	11	38	of	of	ADP
ftr-294	11	39	law	law	NOUN
ftr-294	11	40	in	in	ADP
ftr-294	11	41	march	march	PROPN
ftr-294	11	42	2013	2013	NUM
ftr-294	11	43	,	,	PUNCT
ftr-294	11	44	and	and	CCONJ
ftr-294	11	45	the	the	DET
ftr-294	11	46	critical	critical	ADJ
ftr-294	11	47	tax	tax	NOUN
ftr-294	11	48	conference	conference	NOUN
ftr-294	11	49	at	at	ADP
ftr-294	11	50	the	the	DET
ftr-294	11	51	university	university	PROPN
ftr-294	11	52	of	of	ADP
ftr-294	11	53	california	california	PROPN
ftr-294	11	54	hastings	hastings	PROPN
ftr-294	11	55	college	college	PROPN
ftr-294	11	56	of	of	ADP
ftr-294	11	57	the	the	DET
ftr-294	11	58	law	law	NOUN
ftr-294	11	59	in	in	ADP
ftr-294	11	60	april	april	PROPN
ftr-294	11	61	2013	2013	NUM
ftr-294	11	62	for	for	ADP
ftr-294	11	63	their	their	PRON
ftr-294	11	64	comments	comment	NOUN
ftr-294	11	65	at	at	ADP
ftr-294	11	66	various	various	ADJ
ftr-294	11	67	stages	stage	NOUN
ftr-294	11	68	of	of	ADP
ftr-294	11	69	this	this	DET
ftr-294	11	70	project	project	NOUN
ftr-294	11	71	.	.	PUNCT
ftr-294	12	1	2	2	NUM
ftr-294	12	2	florida	florida	PROPN
ftr-294	12	3	tax	tax	NOUN
ftr-294	12	4	review	review	NOUN
ftr-294	12	5	vol	vol	NOUN
ftr-294	12	6	.	.	PUNCT
ftr-294	13	1	15:1	15:1	NUM
ftr-294	13	2	article	article	NOUN
ftr-294	13	3	concludes	conclude	VERB
ftr-294	13	4	that	that	SCONJ
ftr-294	13	5	,	,	PUNCT
ftr-294	13	6	under	under	ADP
ftr-294	13	7	this	this	DET
ftr-294	13	8	framework	framework	NOUN
ftr-294	13	9	,	,	PUNCT
ftr-294	13	10	a	a	DET
ftr-294	13	11	treasury	treasury	PROPN
ftr-294	13	12	regulation	regulation	NOUN
ftr-294	13	13	’s	’s	PART
ftr-294	13	14	interpretation	interpretation	NOUN
ftr-294	13	15	of	of	ADP
ftr-294	13	16	section	section	NOUN
ftr-294	13	17	7805(b)(3	7805(b)(3	NOUN
ftr-294	13	18	)	)	PUNCT
ftr-294	13	19	’s	’s	PART
ftr-294	13	20	abuse	abuse	NOUN
ftr-294	13	21	exception	exception	NOUN
ftr-294	13	22	should	should	AUX
ftr-294	13	23	receive	receive	VERB
ftr-294	13	24	strong	strong	ADJ
ftr-294	13	25	chevron	chevron	NOUN
ftr-294	13	26	deference	deference	NOUN
ftr-294	13	27	so	so	ADV
ftr-294	13	28	long	long	ADV
ftr-294	13	29	as	as	SCONJ
ftr-294	13	30	it	it	PRON
ftr-294	13	31	is	be	AUX
ftr-294	13	32	promulgated	promulgate	VERB
ftr-294	13	33	under	under	ADP
ftr-294	13	34	proper	proper	ADJ
ftr-294	13	35	administrative	administrative	ADJ
ftr-294	13	36	procedures	procedure	NOUN
ftr-294	13	37	.	.	PUNCT
ftr-294	14	1	this	this	DET
ftr-294	14	2	analysis	analysis	NOUN
ftr-294	14	3	provides	provide	VERB
ftr-294	14	4	a	a	DET
ftr-294	14	5	significant	significant	ADJ
ftr-294	14	6	contribution	contribution	NOUN
ftr-294	14	7	.	.	PUNCT
ftr-294	15	1	through	through	ADP
ftr-294	15	2	the	the	DET
ftr-294	15	3	issuance	issuance	NOUN
ftr-294	15	4	of	of	ADP
ftr-294	15	5	retroactive	retroactive	ADJ
ftr-294	15	6	regulations	regulation	NOUN
ftr-294	15	7	,	,	PUNCT
ftr-294	15	8	treasury	treasury	PROPN
ftr-294	15	9	promotes	promote	VERB
ftr-294	15	10	the	the	DET
ftr-294	15	11	efficient	efficient	ADJ
ftr-294	15	12	enforcement	enforcement	NOUN
ftr-294	15	13	of	of	ADP
ftr-294	15	14	the	the	DET
ftr-294	15	15	tax	tax	NOUN
ftr-294	15	16	laws	law	NOUN
ftr-294	15	17	and	and	CCONJ
ftr-294	15	18	deters	deter	VERB
ftr-294	15	19	egregious	egregious	ADJ
ftr-294	15	20	abuse	abuse	NOUN
ftr-294	15	21	.	.	PUNCT
ftr-294	16	1	but	but	CCONJ
ftr-294	16	2	case	case	NOUN
ftr-294	16	3	law	law	NOUN
ftr-294	16	4	suggests	suggest	VERB
ftr-294	16	5	that	that	SCONJ
ftr-294	16	6	the	the	DET
ftr-294	16	7	courts	court	NOUN
ftr-294	16	8	and	and	CCONJ
ftr-294	16	9	treasury	treasury	PROPN
ftr-294	16	10	department	department	PROPN
ftr-294	16	11	have	have	VERB
ftr-294	16	12	very	very	ADV
ftr-294	16	13	different	different	ADJ
ftr-294	16	14	interpretations	interpretation	NOUN
ftr-294	16	15	of	of	ADP
ftr-294	16	16	the	the	DET
ftr-294	16	17	code	code	NOUN
ftr-294	16	18	’s	’s	PART
ftr-294	16	19	abuse	abuse	NOUN
ftr-294	16	20	exception	exception	NOUN
ftr-294	16	21	.	.	PUNCT
ftr-294	17	1	therefore	therefore	ADV
ftr-294	17	2	,	,	PUNCT
ftr-294	17	3	the	the	DET
ftr-294	17	4	ability	ability	NOUN
ftr-294	17	5	of	of	ADP
ftr-294	17	6	treasury	treasury	NOUN
ftr-294	17	7	to	to	PART
ftr-294	17	8	respond	respond	VERB
ftr-294	17	9	to	to	ADP
ftr-294	17	10	and	and	CCONJ
ftr-294	17	11	prevent	prevent	VERB
ftr-294	17	12	aggressive	aggressive	ADJ
ftr-294	17	13	tax	tax	NOUN
ftr-294	17	14	behavior	behavior	NOUN
ftr-294	17	15	through	through	ADP
ftr-294	17	16	retroactive	retroactive	ADJ
ftr-294	17	17	tax	tax	NOUN
ftr-294	17	18	regulation	regulation	NOUN
ftr-294	17	19	may	may	AUX
ftr-294	17	20	turn	turn	VERB
ftr-294	17	21	largely	largely	ADV
ftr-294	17	22	on	on	ADP
ftr-294	17	23	which	which	PRON
ftr-294	17	24	actor	actor	NOUN
ftr-294	17	25	possesses	possess	VERB
ftr-294	17	26	primary	primary	ADJ
ftr-294	17	27	authority	authority	NOUN
ftr-294	17	28	to	to	PART
ftr-294	17	29	define	define	VERB
ftr-294	17	30	tax	tax	NOUN
ftr-294	17	31	abuse	abuse	NOUN
ftr-294	17	32	.	.	PUNCT
ftr-294	18	1	i.	i.	PROPN
ftr-294	18	2	introduction	introduction	NOUN
ftr-294	18	3	.................................................................................	.................................................................................	PUNCT
ftr-294	18	4	3	3	NUM
ftr-294	18	5	ii	ii	NOUN
ftr-294	18	6	.	.	PUNCT
ftr-294	19	1	putting	put	VERB
ftr-294	19	2	retroactive	retroactive	ADJ
ftr-294	19	3	treasury	treasury	NOUN
ftr-294	19	4	regulations	regulation	NOUN
ftr-294	19	5	in	in	ADP
ftr-294	19	6	context	context	NOUN
ftr-294	19	7	......................................................................................	......................................................................................	PUNCT
ftr-294	19	8	8	8	NUM
ftr-294	19	9	a.	a.	NOUN
ftr-294	19	10	the	the	DET
ftr-294	19	11	significance	significance	NOUN
ftr-294	19	12	of	of	ADP
ftr-294	19	13	retroactive	retroactive	ADJ
ftr-294	19	14	tax	tax	NOUN
ftr-294	19	15	regulations	regulation	NOUN
ftr-294	19	16	...............	...............	PUNCT
ftr-294	19	17	8	8	NUM
ftr-294	19	18	b.	b.	PROPN
ftr-294	19	19	retroactive	retroactive	ADJ
ftr-294	19	20	tax	tax	NOUN
ftr-294	19	21	regulations	regulation	NOUN
ftr-294	19	22	:	:	PUNCT
ftr-294	19	23	pre-1996	pre-1996	NOUN
ftr-294	19	24	law	law	NOUN
ftr-294	19	25	....................	....................	PUNCT
ftr-294	20	1	10	10	NUM
ftr-294	20	2	c.	c.	NOUN
ftr-294	20	3	retroactive	retroactive	ADJ
ftr-294	20	4	tax	tax	NOUN
ftr-294	20	5	regulations	regulation	NOUN
ftr-294	20	6	:	:	PUNCT
ftr-294	20	7	post-1996	post-1996	VERB
ftr-294	20	8	law	law	NOUN
ftr-294	20	9	...................	...................	PUNCT
ftr-294	20	10	13	13	NUM
ftr-294	20	11	iii	iii	NOUN
ftr-294	20	12	.	.	PUNCT
ftr-294	21	1	the	the	DET
ftr-294	21	2	new	new	ADJ
ftr-294	21	3	retroactivity	retroactivity	NOUN
ftr-294	21	4	cases	case	NOUN
ftr-294	21	5	................................................	................................................	PUNCT
ftr-294	21	6	14	14	NUM
ftr-294	21	7	a.	a.	NOUN
ftr-294	21	8	background	background	NOUN
ftr-294	21	9	information	information	NOUN
ftr-294	21	10	:	:	PUNCT
ftr-294	21	11	retroactive	retroactive	VERB
ftr-294	21	12	regulation	regulation	NOUN
ftr-294	21	13	1.752	1.752	NUM
ftr-294	21	14	-	-	SYM
ftr-294	21	15	6	6	NUM
ftr-294	21	16	................................................................................	................................................................................	SYM
ftr-294	21	17	15	15	NUM
ftr-294	21	18	b.	b.	PROPN
ftr-294	21	19	murfam	murfam	PROPN
ftr-294	21	20	farms	farm	NOUN
ftr-294	21	21	and	and	CCONJ
ftr-294	21	22	stobie	stobie	PROPN
ftr-294	21	23	creek	creek	PROPN
ftr-294	21	24	.......................................	.......................................	PROPN
ftr-294	21	25	19	19	NUM
ftr-294	21	26	c.	c.	PROPN
ftr-294	21	27	sala	sala	PROPN
ftr-294	21	28	v.	v.	PROPN
ftr-294	21	29	united	united	PROPN
ftr-294	21	30	states	states	PROPN
ftr-294	21	31	...........................................................	...........................................................	PUNCT
ftr-294	22	1	23	23	NUM
ftr-294	22	2	d.	d.	NOUN
ftr-294	22	3	where	where	SCONJ
ftr-294	22	4	’s	’	VERB
ftr-294	22	5	the	the	DET
ftr-294	22	6	deference	deference	NOUN
ftr-294	22	7	?	?	PUNCT
ftr-294	22	8	......................................................	......................................................	PROPN
ftr-294	23	1	25	25	NUM
ftr-294	23	2	iv	iv	NOUN
ftr-294	23	3	.	.	PUNCT
ftr-294	23	4	who	who	PRON
ftr-294	23	5	should	should	AUX
ftr-294	23	6	interpret	interpret	VERB
ftr-294	23	7	tax	tax	NOUN
ftr-294	23	8	abuse	abuse	NOUN
ftr-294	23	9	?	?	PUNCT
ftr-294	23	10	.......................................	.......................................	PUNCT
ftr-294	24	1	27	27	NUM
ftr-294	24	2	a.	a.	NOUN
ftr-294	24	3	the	the	DET
ftr-294	24	4	relevant	relevant	ADJ
ftr-294	24	5	deference	deference	NOUN
ftr-294	24	6	doctrines	doctrine	NOUN
ftr-294	24	7	....................................	....................................	PUNCT
ftr-294	24	8	27	27	NUM
ftr-294	24	9	1	1	NUM
ftr-294	24	10	.	.	PUNCT
ftr-294	25	1	skidmore	skidmore	PROPN
ftr-294	25	2	v.	v.	PROPN
ftr-294	25	3	swift	swift	PROPN
ftr-294	25	4	&	&	CCONJ
ftr-294	25	5	co.	co.	PROPN
ftr-294	25	6	:	:	PUNCT
ftr-294	25	7	an	an	DET
ftr-294	25	8	intermediate	intermediate	ADJ
ftr-294	25	9	,	,	PUNCT
ftr-294	25	10	sliding	sliding	ADJ
ftr-294	25	11	-	-	PUNCT
ftr-294	25	12	scale	scale	NOUN
ftr-294	25	13	standard	standard	NOUN
ftr-294	25	14	of	of	ADP
ftr-294	25	15	review	review	NOUN
ftr-294	25	16	................................	................................	PUNCT
ftr-294	25	17	28	28	NUM
ftr-294	25	18	2	2	NUM
ftr-294	25	19	.	.	PUNCT
ftr-294	25	20	chevron	chevron	PROPN
ftr-294	25	21	v.	v.	ADP
ftr-294	25	22	natural	natural	ADJ
ftr-294	25	23	resources	resource	NOUN
ftr-294	25	24	defense	defense	NOUN
ftr-294	25	25	council	council	PROPN
ftr-294	25	26	:	:	PUNCT
ftr-294	25	27	a	a	DET
ftr-294	25	28	strong	strong	ADJ
ftr-294	25	29	standard	standard	NOUN
ftr-294	25	30	of	of	ADP
ftr-294	25	31	review	review	NOUN
ftr-294	25	32	.......................................	.......................................	PUNCT
ftr-294	25	33	29	29	NUM
ftr-294	25	34	3	3	X
ftr-294	25	35	.	.	PUNCT
ftr-294	25	36	step	step	NOUN
ftr-294	25	37	zero	zero	NUM
ftr-294	25	38	:	:	PUNCT
ftr-294	25	39	united	united	PROPN
ftr-294	25	40	states	states	PROPN
ftr-294	25	41	v.	v.	ADP
ftr-294	25	42	mead	mead	PROPN
ftr-294	25	43	corporation	corporation	NOUN
ftr-294	25	44	............	............	PUNCT
ftr-294	25	45	30	30	NUM
ftr-294	25	46	b.	b.	NOUN
ftr-294	25	47	are	be	AUX
ftr-294	25	48	treasury	treasury	PROPN
ftr-294	25	49	interpretations	interpretation	NOUN
ftr-294	25	50	of	of	ADP
ftr-294	25	51	section	section	NOUN
ftr-294	25	52	7805(b)(3	7805(b)(3	NOUN
ftr-294	25	53	)	)	PUNCT
ftr-294	25	54	chevron	chevron	NOUN
ftr-294	25	55	-	-	PUNCT
ftr-294	25	56	eligible	eligible	ADJ
ftr-294	25	57	?	?	PUNCT
ftr-294	26	1	..............................................................	..............................................................	PUNCT
ftr-294	27	1	32	32	NUM
ftr-294	27	2	1	1	NUM
ftr-294	27	3	.	.	PUNCT
ftr-294	27	4	mead	mead	NOUN
ftr-294	27	5	step	step	NOUN
ftr-294	27	6	1	1	NUM
ftr-294	27	7	:	:	PUNCT
ftr-294	27	8	did	do	AUX
ftr-294	27	9	congress	congress	PROPN
ftr-294	27	10	delegate	delegate	VERB
ftr-294	27	11	to	to	PART
ftr-294	27	12	treasury	treasury	VERB
ftr-294	27	13	the	the	DET
ftr-294	27	14	power	power	NOUN
ftr-294	27	15	to	to	PART
ftr-294	27	16	interpret	interpret	VERB
ftr-294	27	17	tax	tax	NOUN
ftr-294	27	18	abuse	abuse	NOUN
ftr-294	27	19	with	with	ADP
ftr-294	27	20	the	the	DET
ftr-294	27	21	force	force	NOUN
ftr-294	27	22	of	of	ADP
ftr-294	27	23	law	law	NOUN
ftr-294	27	24	?	?	PUNCT
ftr-294	28	1	................................................	................................................	PUNCT
ftr-294	29	1	32	32	NUM
ftr-294	29	2	2	2	NUM
ftr-294	29	3	.	.	PUNCT
ftr-294	29	4	mead	mead	NOUN
ftr-294	29	5	step	step	NOUN
ftr-294	29	6	2	2	NUM
ftr-294	29	7	:	:	PUNCT
ftr-294	29	8	how	how	SCONJ
ftr-294	29	9	does	do	AUX
ftr-294	29	10	treasury	treasury	PROPN
ftr-294	29	11	exercise	exercise	VERB
ftr-294	29	12	its	its	PRON
ftr-294	29	13	authority	authority	NOUN
ftr-294	29	14	to	to	PART
ftr-294	29	15	interpret	interpret	VERB
ftr-294	29	16	section	section	NOUN
ftr-294	29	17	7805(b)(3	7805(b)(3	NOUN
ftr-294	29	18	)	)	PUNCT
ftr-294	29	19	................	................	PUNCT
ftr-294	30	1	33	33	NUM
ftr-294	30	2	2013	2013	NUM
ftr-294	30	3	]	]	PUNCT
ftr-294	30	4	tax	tax	NOUN
ftr-294	30	5	abuse	abuse	NOUN
ftr-294	30	6	according	accord	VERB
ftr-294	30	7	to	to	ADP
ftr-294	30	8	whom	whom	PRON
ftr-294	30	9	?	?	PUNCT
ftr-294	31	1	3	3	NUM
ftr-294	31	2	v.	v.	ADP
ftr-294	31	3	applying	apply	VERB
ftr-294	31	4	chevron	chevron	NOUN
ftr-294	31	5	to	to	ADP
ftr-294	31	6	treasuryʼs	treasuryʼs	PROPN
ftr-294	31	7	interpretations	interpretation	NOUN
ftr-294	31	8	of	of	ADP
ftr-294	31	9	tax	tax	NOUN
ftr-294	31	10	abuse	abuse	NOUN
ftr-294	31	11	......................................................................................	......................................................................................	PUNCT
ftr-294	32	1	34	34	NUM
ftr-294	32	2	a.	a.	NOUN
ftr-294	32	3	chevron	chevron	NOUN
ftr-294	32	4	1	1	NUM
ftr-294	32	5	:	:	PUNCT
ftr-294	32	6	did	do	AUX
ftr-294	32	7	congress	congress	PROPN
ftr-294	32	8	intend	intend	VERB
ftr-294	32	9	for	for	SCONJ
ftr-294	32	10	treasury	treasury	PROPN
ftr-294	32	11	to	to	PART
ftr-294	32	12	interpret	interpret	VERB
ftr-294	32	13	tax	tax	NOUN
ftr-294	32	14	abuse	abuse	NOUN
ftr-294	32	15	?	?	PUNCT
ftr-294	32	16	...........................................................	...........................................................	PUNCT
ftr-294	33	1	35	35	NUM
ftr-294	33	2	1	1	NUM
ftr-294	33	3	.	.	PUNCT
ftr-294	33	4	section	section	NOUN
ftr-294	33	5	7805(b)(3)ʼs	7805(b)(3)ʼs	NUM
ftr-294	33	6	role	role	NOUN
ftr-294	33	7	in	in	ADP
ftr-294	33	8	the	the	DET
ftr-294	33	9	code	code	NOUN
ftr-294	33	10	.......................	.......................	PUNCT
ftr-294	33	11	35	35	NUM
ftr-294	33	12	2	2	NUM
ftr-294	33	13	.	.	PUNCT
ftr-294	33	14	legislative	legislative	ADJ
ftr-294	33	15	history	history	NOUN
ftr-294	33	16	.....................................................	.....................................................	PUNCT
ftr-294	33	17	35	35	NUM
ftr-294	33	18	3	3	NUM
ftr-294	33	19	.	.	PUNCT
ftr-294	33	20	agency	agency	NOUN
ftr-294	33	21	expertise	expertise	NOUN
ftr-294	33	22	.........................................................	.........................................................	PUNCT
ftr-294	34	1	44	44	NUM
ftr-294	34	2	4	4	NUM
ftr-294	34	3	.	.	PUNCT
ftr-294	35	1	even	even	ADV
ftr-294	35	2	if	if	SCONJ
ftr-294	35	3	congress	congress	PROPN
ftr-294	35	4	intended	intend	VERB
ftr-294	35	5	treasury	treasury	NOUN
ftr-294	35	6	to	to	PART
ftr-294	35	7	interpret	interpret	VERB
ftr-294	35	8	tax	tax	NOUN
ftr-294	35	9	abuse	abuse	NOUN
ftr-294	35	10	,	,	PUNCT
ftr-294	35	11	did	do	AUX
ftr-294	35	12	congress	congress	PROPN
ftr-294	35	13	unambiguously	unambiguously	ADV
ftr-294	35	14	foreclose	foreclose	VERB
ftr-294	35	15	and	and	CCONJ
ftr-294	35	16	particular	particular	ADJ
ftr-294	35	17	interpretation	interpretation	NOUN
ftr-294	35	18	of	of	ADP
ftr-294	35	19	that	that	DET
ftr-294	35	20	term	term	NOUN
ftr-294	35	21	?	?	PUNCT
ftr-294	36	1	...................................................................	...................................................................	PUNCT
ftr-294	37	1	46	46	NUM
ftr-294	37	2	a.	a.	NOUN
ftr-294	37	3	how	how	SCONJ
ftr-294	37	4	does	do	AUX
ftr-294	37	5	the	the	DET
ftr-294	37	6	interpretation	interpretation	NOUN
ftr-294	37	7	fit	fit	ADJ
ftr-294	37	8	within	within	ADP
ftr-294	37	9	the	the	DET
ftr-294	37	10	statutory	statutory	ADJ
ftr-294	37	11	scheme	scheme	NOUN
ftr-294	37	12	?	?	PUNCT
ftr-294	38	1	.......................................	.......................................	PUNCT
ftr-294	39	1	47	47	NUM
ftr-294	39	2	b.	b.	NOUN
ftr-294	39	3	the	the	DET
ftr-294	39	4	importance	importance	NOUN
ftr-294	39	5	of	of	ADP
ftr-294	39	6	the	the	DET
ftr-294	39	7	question	question	NOUN
ftr-294	39	8	presented	present	VERB
ftr-294	39	9	.......	.......	PUNCT
ftr-294	39	10	49	49	NUM
ftr-294	39	11	b.	b.	NOUN
ftr-294	39	12	applying	apply	VERB
ftr-294	39	13	chevron	chevron	NOUN
ftr-294	39	14	step	step	NOUN
ftr-294	39	15	2	2	NUM
ftr-294	39	16	to	to	ADP
ftr-294	39	17	treasuryʼs	treasuryʼs	PROPN
ftr-294	39	18	interpretation	interpretation	NOUN
ftr-294	39	19	of	of	ADP
ftr-294	39	20	section	section	NOUN
ftr-294	39	21	7805(b)(3	7805(b)(3	NOUN
ftr-294	39	22	)	)	PUNCT
ftr-294	39	23	..........................................................	..........................................................	PUNCT
ftr-294	40	1	51	51	NUM
ftr-294	40	2	1	1	NUM
ftr-294	40	3	.	.	PUNCT
ftr-294	40	4	is	be	AUX
ftr-294	40	5	treasuryʼs	treasuryʼs	X
ftr-294	40	6	interpretation	interpretation	NOUN
ftr-294	40	7	of	of	ADP
ftr-294	40	8	tax	tax	NOUN
ftr-294	40	9	abuse	abuse	NOUN
ftr-294	40	10	within	within	ADP
ftr-294	40	11	the	the	DET
ftr-294	40	12	range	range	NOUN
ftr-294	40	13	of	of	ADP
ftr-294	40	14	permissible	permissible	ADJ
ftr-294	40	15	choices	choice	NOUN
ftr-294	40	16	?	?	PUNCT
ftr-294	41	1	............................	............................	PUNCT
ftr-294	42	1	51	51	NUM
ftr-294	42	2	2	2	NUM
ftr-294	42	3	.	.	PUNCT
ftr-294	42	4	chevron	chevron	NOUN
ftr-294	42	5	step	step	NOUN
ftr-294	42	6	2	2	NUM
ftr-294	42	7	as	as	ADP
ftr-294	42	8	“	"	PUNCT
ftr-294	42	9	hard	hard	PROPN
ftr-294	42	10	lookˮ	lookˮ	ADJ
ftr-294	42	11	review	review	NOUN
ftr-294	42	12	....................	....................	PUNCT
ftr-294	43	1	53	53	NUM
ftr-294	43	2	vi	vi	NOUN
ftr-294	43	3	.	.	PROPN
ftr-294	43	4	conclusion	conclusion	NOUN
ftr-294	43	5	......................................................................................	......................................................................................	PUNCT
ftr-294	43	6	55	55	NUM
ftr-294	43	7	i.	i.	NOUN
ftr-294	43	8	introduction	introduction	NOUN
ftr-294	43	9	if	if	SCONJ
ftr-294	43	10	one	one	NUM
ftr-294	43	11	were	be	AUX
ftr-294	43	12	to	to	PART
ftr-294	43	13	tell	tell	VERB
ftr-294	43	14	an	an	DET
ftr-294	43	15	average	average	ADJ
ftr-294	43	16	taxpayer	taxpayer	NOUN
ftr-294	43	17	that	that	PRON
ftr-294	43	18	the	the	DET
ftr-294	43	19	treasury	treasury	PROPN
ftr-294	43	20	department	department	PROPN
ftr-294	43	21	possesses	possess	VERB
ftr-294	43	22	some	some	DET
ftr-294	43	23	power	power	NOUN
ftr-294	43	24	to	to	PART
ftr-294	43	25	issue	issue	VERB
ftr-294	43	26	tax	tax	NOUN
ftr-294	43	27	laws	law	NOUN
ftr-294	43	28	that	that	PRON
ftr-294	43	29	might	might	AUX
ftr-294	43	30	affect	affect	VERB
ftr-294	43	31	the	the	DET
ftr-294	43	32	tax	tax	NOUN
ftr-294	43	33	treatment	treatment	NOUN
ftr-294	43	34	of	of	ADP
ftr-294	43	35	transactions	transaction	NOUN
ftr-294	43	36	completed	complete	VERB
ftr-294	43	37	before	before	SCONJ
ftr-294	43	38	those	those	DET
ftr-294	43	39	rules	rule	NOUN
ftr-294	43	40	existed	exist	VERB
ftr-294	43	41	,	,	PUNCT
ftr-294	43	42	one	one	PRON
ftr-294	43	43	might	might	AUX
ftr-294	43	44	expect	expect	VERB
ftr-294	43	45	that	that	DET
ftr-294	43	46	taxpayer	taxpayer	NOUN
ftr-294	43	47	to	to	PART
ftr-294	43	48	act	act	VERB
ftr-294	43	49	with	with	ADP
ftr-294	43	50	a	a	DET
ftr-294	43	51	mixture	mixture	NOUN
ftr-294	43	52	of	of	ADP
ftr-294	43	53	surprise	surprise	NOUN
ftr-294	43	54	and	and	CCONJ
ftr-294	43	55	horror	horror	NOUN
ftr-294	43	56	.	.	PUNCT
ftr-294	44	1	1	1	NUM
ftr-294	44	2	however	however	ADV
ftr-294	44	3	,	,	PUNCT
ftr-294	44	4	the	the	DET
ftr-294	44	5	treasury	treasury	PROPN
ftr-294	44	6	department	department	PROPN
ftr-294	44	7	has	have	AUX
ftr-294	44	8	long	long	ADV
ftr-294	44	9	used	use	VERB
ftr-294	44	10	retroactive	retroactive	ADJ
ftr-294	44	11	regulations	regulation	NOUN
ftr-294	44	12	to	to	PART
ftr-294	44	13	prevent	prevent	VERB
ftr-294	44	14	and	and	CCONJ
ftr-294	44	15	respond	respond	VERB
ftr-294	44	16	to	to	ADP
ftr-294	44	17	1	1	NUM
ftr-294	44	18	.	.	PUNCT
ftr-294	45	1	see	see	VERB
ftr-294	45	2	,	,	PUNCT
ftr-294	45	3	e.g.	e.g.	ADV
ftr-294	45	4	,	,	PUNCT
ftr-294	45	5	louis	louis	PROPN
ftr-294	45	6	kaplow	kaplow	PROPN
ftr-294	45	7	,	,	PUNCT
ftr-294	45	8	an	an	DET
ftr-294	45	9	economic	economic	ADJ
ftr-294	45	10	analysis	analysis	NOUN
ftr-294	45	11	of	of	ADP
ftr-294	45	12	legal	legal	ADJ
ftr-294	45	13	transitions	transition	NOUN
ftr-294	45	14	,	,	PUNCT
ftr-294	45	15	99	99	NUM
ftr-294	45	16	harv	harv	NOUN
ftr-294	45	17	.	.	PUNCT
ftr-294	46	1	l.	l.	PROPN
ftr-294	46	2	rev	rev	PROPN
ftr-294	46	3	.	.	PROPN
ftr-294	46	4	509	509	NUM
ftr-294	46	5	(	(	PUNCT
ftr-294	46	6	1986	1986	NUM
ftr-294	46	7	)	)	PUNCT
ftr-294	47	1	[	[	X
ftr-294	47	2	hereinafter	hereinafter	NOUN
ftr-294	47	3	kaplow	kaplow	NOUN
ftr-294	47	4	,	,	PUNCT
ftr-294	47	5	economic	economic	ADJ
ftr-294	47	6	analysis	analysis	NOUN
ftr-294	47	7	of	of	ADP
ftr-294	47	8	transitions	transition	NOUN
ftr-294	47	9	]	]	PUNCT
ftr-294	47	10	(	(	PUNCT
ftr-294	47	11	acknowledging	acknowledge	VERB
ftr-294	47	12	that	that	SCONJ
ftr-294	47	13	there	there	PRON
ftr-294	47	14	is	be	VERB
ftr-294	47	15	“	"	PUNCT
ftr-294	47	16	hostility	hostility	NOUN
ftr-294	47	17	towards	towards	ADP
ftr-294	47	18	retroactivity	retroactivity	NOUN
ftr-294	47	19	”	"	PUNCT
ftr-294	47	20	)	)	PUNCT
ftr-294	47	21	;	;	PUNCT
ftr-294	47	22	michael	michael	PROPN
ftr-294	47	23	j.	j.	PROPN
ftr-294	47	24	graetz	graetz	PROPN
ftr-294	47	25	,	,	PUNCT
ftr-294	47	26	legal	legal	ADJ
ftr-294	47	27	transitions	transition	NOUN
ftr-294	47	28	:	:	PUNCT
ftr-294	47	29	the	the	DET
ftr-294	47	30	case	case	NOUN
ftr-294	47	31	for	for	ADP
ftr-294	47	32	retroactivity	retroactivity	NOUN
ftr-294	47	33	in	in	ADP
ftr-294	47	34	tax	tax	NOUN
ftr-294	47	35	revisions	revision	NOUN
ftr-294	47	36	,	,	PUNCT
ftr-294	47	37	126	126	NUM
ftr-294	47	38	u.	u.	NOUN
ftr-294	47	39	pa	pa	PROPN
ftr-294	47	40	.	.	PUNCT
ftr-294	47	41	l.	l.	PROPN
ftr-294	47	42	rev	rev	PROPN
ftr-294	47	43	.	.	PROPN
ftr-294	47	44	47	47	NUM
ftr-294	47	45	,	,	PUNCT
ftr-294	47	46	49	49	NUM
ftr-294	47	47	(	(	PUNCT
ftr-294	47	48	1977	1977	NUM
ftr-294	47	49	)	)	PUNCT
ftr-294	48	1	[	[	X
ftr-294	48	2	hereinafter	hereinafter	NOUN
ftr-294	48	3	graetz	graetz	NOUN
ftr-294	48	4	,	,	PUNCT
ftr-294	48	5	legal	legal	ADJ
ftr-294	48	6	transitions	transition	NOUN
ftr-294	48	7	]	]	PUNCT
ftr-294	48	8	(	(	PUNCT
ftr-294	48	9	explaining	explain	VERB
ftr-294	48	10	that	that	SCONJ
ftr-294	48	11	“	"	PUNCT
ftr-294	48	12	retroactivity	retroactivity	NOUN
ftr-294	48	13	in	in	ADP
ftr-294	48	14	tax	tax	NOUN
ftr-294	48	15	legislation	legislation	NOUN
ftr-294	48	16	has	have	AUX
ftr-294	48	17	been	be	AUX
ftr-294	48	18	widely	widely	ADV
ftr-294	48	19	criticized	criticize	VERB
ftr-294	48	20	”	"	PUNCT
ftr-294	48	21	)	)	PUNCT
ftr-294	48	22	.	.	PUNCT
ftr-294	49	1	see	see	VERB
ftr-294	49	2	also	also	ADV
ftr-294	49	3	saul	saul	PROPN
ftr-294	49	4	levmore	levmore	PROPN
ftr-294	49	5	,	,	PUNCT
ftr-294	49	6	the	the	DET
ftr-294	49	7	case	case	NOUN
ftr-294	49	8	for	for	ADP
ftr-294	49	9	retroactive	retroactive	ADJ
ftr-294	49	10	taxation	taxation	NOUN
ftr-294	49	11	,	,	PUNCT
ftr-294	49	12	22	22	NUM
ftr-294	49	13	j.	j.	PROPN
ftr-294	49	14	legal	legal	ADJ
ftr-294	49	15	stud	stud	NOUN
ftr-294	49	16	.	.	PUNCT
ftr-294	50	1	265	265	NUM
ftr-294	50	2	,	,	PUNCT
ftr-294	50	3	265	265	NUM
ftr-294	50	4	(	(	PUNCT
ftr-294	50	5	1993	1993	NUM
ftr-294	50	6	)	)	PUNCT
ftr-294	51	1	[	[	X
ftr-294	51	2	hereinafter	hereinafter	NOUN
ftr-294	51	3	levmore	levmore	NOUN
ftr-294	51	4	,	,	PUNCT
ftr-294	51	5	retroactive	retroactive	ADJ
ftr-294	51	6	taxation	taxation	NOUN
ftr-294	51	7	]	]	PUNCT
ftr-294	51	8	(	(	PUNCT
ftr-294	51	9	“	"	PUNCT
ftr-294	51	10	retroactive	retroactive	ADJ
ftr-294	51	11	taxation	taxation	NOUN
ftr-294	51	12	is	be	AUX
ftr-294	51	13	generally	generally	ADV
ftr-294	51	14	regarded	regard	VERB
ftr-294	51	15	as	as	ADP
ftr-294	51	16	unwise	unwise	ADJ
ftr-294	51	17	,	,	PUNCT
ftr-294	51	18	abhorrent	abhorrent	ADJ
ftr-294	51	19	or	or	CCONJ
ftr-294	51	20	even	even	ADV
ftr-294	51	21	illegal	illegal	ADJ
ftr-294	51	22	”	"	PUNCT
ftr-294	51	23	)	)	PUNCT
ftr-294	51	24	;	;	PUNCT
ftr-294	51	25	david	david	PROPN
ftr-294	51	26	w.	w.	PROPN
ftr-294	51	27	ball	ball	PROPN
ftr-294	51	28	,	,	PUNCT
ftr-294	51	29	retroactive	retroactive	ADJ
ftr-294	51	30	application	application	NOUN
ftr-294	51	31	of	of	ADP
ftr-294	51	32	treasury	treasury	NOUN
ftr-294	51	33	rules	rule	NOUN
ftr-294	51	34	and	and	CCONJ
ftr-294	51	35	regulations	regulation	NOUN
ftr-294	51	36	,	,	PUNCT
ftr-294	51	37	17	17	NUM
ftr-294	51	38	n.m	n.m	PROPN
ftr-294	51	39	.	.	PROPN
ftr-294	51	40	l.	l.	PROPN
ftr-294	51	41	rev	rev	PROPN
ftr-294	51	42	.	.	PROPN
ftr-294	51	43	139	139	NUM
ftr-294	51	44	,	,	PUNCT
ftr-294	51	45	139	139	NUM
ftr-294	51	46	(	(	PUNCT
ftr-294	51	47	1987	1987	NUM
ftr-294	51	48	)	)	PUNCT
ftr-294	52	1	[	[	X
ftr-294	52	2	hereinafter	hereinafter	NOUN
ftr-294	52	3	ball	ball	NOUN
ftr-294	52	4	,	,	PUNCT
ftr-294	52	5	retroactive	retroactive	ADJ
ftr-294	52	6	application	application	NOUN
ftr-294	52	7	]	]	PUNCT
ftr-294	52	8	(	(	PUNCT
ftr-294	52	9	describing	describe	VERB
ftr-294	52	10	retroactive	retroactive	ADJ
ftr-294	52	11	lawmaking	lawmaking	NOUN
ftr-294	52	12	as	as	ADP
ftr-294	52	13	“	"	PUNCT
ftr-294	52	14	shocking	shocking	ADJ
ftr-294	52	15	”	"	PUNCT
ftr-294	52	16	to	to	ADP
ftr-294	52	17	“	"	PUNCT
ftr-294	52	18	notions	notion	NOUN
ftr-294	52	19	of	of	ADP
ftr-294	52	20	due	due	ADJ
ftr-294	52	21	process	process	NOUN
ftr-294	52	22	and	and	CCONJ
ftr-294	52	23	fundamental	fundamental	ADJ
ftr-294	52	24	fairness	fairness	NOUN
ftr-294	52	25	”	"	PUNCT
ftr-294	52	26	)	)	PUNCT
ftr-294	52	27	.	.	PUNCT
ftr-294	52	28	4	4	NUM
ftr-294	52	29	florida	florida	PROPN
ftr-294	52	30	tax	tax	NOUN
ftr-294	52	31	review	review	NOUN
ftr-294	52	32	vol	vol	NOUN
ftr-294	52	33	.	.	PUNCT
ftr-294	53	1	15:1	15:1	NUM
ftr-294	53	2	egregious	egregious	ADJ
ftr-294	53	3	tax	tax	NOUN
ftr-294	53	4	behavior	behavior	NOUN
ftr-294	53	5	2	2	NUM
ftr-294	53	6	and	and	CCONJ
ftr-294	53	7	to	to	PART
ftr-294	53	8	foster	foster	VERB
ftr-294	53	9	the	the	DET
ftr-294	53	10	efficient	efficient	ADJ
ftr-294	53	11	3	3	NUM
ftr-294	53	12	and	and	CCONJ
ftr-294	53	13	uniform	uniform	ADJ
ftr-294	53	14	administration	administration	NOUN
ftr-294	53	15	of	of	ADP
ftr-294	53	16	the	the	DET
ftr-294	53	17	tax	tax	NOUN
ftr-294	53	18	laws	law	NOUN
ftr-294	53	19	.	.	PUNCT
ftr-294	54	1	4	4	NUM
ftr-294	54	2	before	before	ADP
ftr-294	54	3	1996	1996	NUM
ftr-294	54	4	,	,	PUNCT
ftr-294	54	5	the	the	DET
ftr-294	54	6	internal	internal	PROPN
ftr-294	54	7	revenue	revenue	NOUN
ftr-294	54	8	code	code	NOUN
ftr-294	54	9	presumed	presume	VERB
ftr-294	54	10	that	that	SCONJ
ftr-294	54	11	tax	tax	NOUN
ftr-294	54	12	regulations	regulation	NOUN
ftr-294	54	13	applied	apply	VERB
ftr-294	54	14	to	to	ADP
ftr-294	54	15	transactions	transaction	NOUN
ftr-294	54	16	executed	execute	VERB
ftr-294	54	17	before	before	ADP
ftr-294	54	18	their	their	PRON
ftr-294	54	19	enactment	enactment	NOUN
ftr-294	54	20	,	,	PUNCT
ftr-294	54	21	giving	give	VERB
ftr-294	54	22	the	the	DET
ftr-294	54	23	treasury	treasury	PROPN
ftr-294	54	24	department	department	PROPN
ftr-294	54	25	broad	broad	PROPN
ftr-294	54	26	authority	authority	NOUN
ftr-294	54	27	to	to	PART
ftr-294	54	28	regulate	regulate	VERB
ftr-294	54	29	retroactively	retroactively	ADV
ftr-294	54	30	.	.	PUNCT
ftr-294	55	1	5	5	NUM
ftr-294	55	2	in	in	ADP
ftr-294	55	3	1996	1996	NUM
ftr-294	55	4	,	,	PUNCT
ftr-294	55	5	congress	congress	PROPN
ftr-294	55	6	reversed	reverse	VERB
ftr-294	55	7	this	this	DET
ftr-294	55	8	presumption	presumption	NOUN
ftr-294	55	9	in	in	ADP
ftr-294	55	10	code	code	NOUN
ftr-294	55	11	section	section	NOUN
ftr-294	55	12	7805(b	7805(b	PROPN
ftr-294	55	13	)	)	PUNCT
ftr-294	55	14	,	,	PUNCT
ftr-294	55	15	requiring	require	VERB
ftr-294	55	16	regulations	regulation	NOUN
ftr-294	55	17	relating	relate	VERB
ftr-294	55	18	to	to	ADP
ftr-294	55	19	code	code	NOUN
ftr-294	55	20	sections	section	NOUN
ftr-294	55	21	enacted	enact	VERB
ftr-294	55	22	after	after	ADP
ftr-294	55	23	1996	1996	NUM
ftr-294	55	24	to	to	PART
ftr-294	55	25	operate	operate	VERB
ftr-294	55	26	prospectively	prospectively	ADV
ftr-294	55	27	.	.	PUNCT
ftr-294	56	1	6	6	NUM
ftr-294	56	2	congress	congress	PROPN
ftr-294	56	3	also	also	ADV
ftr-294	56	4	provided	provide	VERB
ftr-294	56	5	an	an	DET
ftr-294	56	6	exception	exception	NOUN
ftr-294	56	7	to	to	ADP
ftr-294	56	8	this	this	DET
ftr-294	56	9	general	general	ADJ
ftr-294	56	10	requirement	requirement	NOUN
ftr-294	56	11	in	in	ADP
ftr-294	56	12	section	section	NOUN
ftr-294	56	13	7805(b)(3	7805(b)(3	NOUN
ftr-294	56	14	)	)	PUNCT
ftr-294	56	15	,	,	PUNCT
ftr-294	56	16	allowing	allow	VERB
ftr-294	56	17	regulations	regulation	NOUN
ftr-294	56	18	to	to	PART
ftr-294	56	19	apply	apply	VERB
ftr-294	56	20	retroactively	retroactively	ADV
ftr-294	56	21	“	"	PUNCT
ftr-294	56	22	to	to	PART
ftr-294	56	23	prevent	prevent	VERB
ftr-294	56	24	abuse	abuse	NOUN
ftr-294	56	25	.	.	PUNCT
ftr-294	56	26	”	"	PUNCT
ftr-294	57	1	7	7	NUM
ftr-294	57	2	congress	congress	PROPN
ftr-294	57	3	did	do	AUX
ftr-294	57	4	not	not	PART
ftr-294	57	5	,	,	PUNCT
ftr-294	57	6	however	however	ADV
ftr-294	57	7	,	,	PUNCT
ftr-294	57	8	explicitly	explicitly	ADV
ftr-294	57	9	define	define	VERB
ftr-294	57	10	abuse	abuse	NOUN
ftr-294	57	11	;	;	PUNCT
ftr-294	57	12	nor	nor	CCONJ
ftr-294	57	13	did	do	AUX
ftr-294	57	14	it	it	PRON
ftr-294	57	15	designate	designate	ADJ
ftr-294	57	16	to	to	ADP
ftr-294	57	17	any	any	DET
ftr-294	57	18	specific	specific	ADJ
ftr-294	57	19	actor	actor	NOUN
ftr-294	57	20	the	the	DET
ftr-294	57	21	power	power	NOUN
ftr-294	57	22	to	to	PART
ftr-294	57	23	do	do	AUX
ftr-294	57	24	so	so	ADV
ftr-294	57	25	.	.	PUNCT
ftr-294	58	1	it	it	PRON
ftr-294	58	2	,	,	PUNCT
ftr-294	58	3	therefore	therefore	ADV
ftr-294	58	4	,	,	PUNCT
ftr-294	58	5	left	leave	VERB
ftr-294	58	6	open	open	ADJ
ftr-294	58	7	essential	essential	ADJ
ftr-294	58	8	questions	question	NOUN
ftr-294	58	9	upon	upon	SCONJ
ftr-294	58	10	which	which	PRON
ftr-294	58	11	this	this	DET
ftr-294	58	12	article	article	NOUN
ftr-294	58	13	focuses	focus	VERB
ftr-294	58	14	:	:	PUNCT
ftr-294	58	15	when	when	SCONJ
ftr-294	58	16	the	the	DET
ftr-294	58	17	treasury	treasury	PROPN
ftr-294	58	18	department	department	PROPN
ftr-294	58	19	issues	issue	VERB
ftr-294	58	20	a	a	DET
ftr-294	58	21	retroactive	retroactive	ADJ
ftr-294	58	22	regulation	regulation	NOUN
ftr-294	58	23	under	under	ADP
ftr-294	58	24	section	section	NOUN
ftr-294	58	25	7805(b)(3	7805(b)(3	NOUN
ftr-294	58	26	)	)	PUNCT
ftr-294	58	27	,	,	PUNCT
ftr-294	58	28	is	be	AUX
ftr-294	58	29	that	that	DET
ftr-294	58	30	regulation	regulation	NOUN
ftr-294	58	31	’s	’s	PART
ftr-294	58	32	interpretation	interpretation	NOUN
ftr-294	58	33	of	of	ADP
ftr-294	58	34	tax	tax	NOUN
ftr-294	58	35	abuse	abuse	NOUN
ftr-294	58	36	entitled	entitle	VERB
ftr-294	58	37	to	to	PART
ftr-294	58	38	deference	deference	VERB
ftr-294	58	39	?	?	PUNCT
ftr-294	59	1	if	if	SCONJ
ftr-294	59	2	so	so	ADV
ftr-294	59	3	,	,	PUNCT
ftr-294	59	4	what	what	DET
ftr-294	59	5	level	level	NOUN
ftr-294	59	6	of	of	ADP
ftr-294	59	7	deference	deference	NOUN
ftr-294	59	8	should	should	AUX
ftr-294	59	9	these	these	DET
ftr-294	59	10	interpretations	interpretation	NOUN
ftr-294	59	11	receive	receive	VERB
ftr-294	59	12	?	?	PUNCT
ftr-294	60	1	the	the	DET
ftr-294	60	2	importance	importance	NOUN
ftr-294	60	3	of	of	ADP
ftr-294	60	4	these	these	DET
ftr-294	60	5	questions	question	NOUN
ftr-294	60	6	should	should	AUX
ftr-294	60	7	not	not	PART
ftr-294	60	8	be	be	AUX
ftr-294	60	9	underestimated	underestimate	VERB
ftr-294	60	10	.	.	PUNCT
ftr-294	61	1	granting	grant	VERB
ftr-294	61	2	treasury	treasury	NOUN
ftr-294	61	3	some	some	DET
ftr-294	61	4	power	power	NOUN
ftr-294	61	5	to	to	PART
ftr-294	61	6	issue	issue	VERB
ftr-294	61	7	retroactive	retroactive	ADJ
ftr-294	61	8	regulations	regulation	NOUN
ftr-294	61	9	allows	allow	VERB
ftr-294	61	10	it	it	PRON
ftr-294	61	11	to	to	ADP
ftr-294	61	12	police	police	NOUN
ftr-294	61	13	and	and	CCONJ
ftr-294	61	14	prevent	prevent	VERB
ftr-294	61	15	the	the	DET
ftr-294	61	16	most	most	ADV
ftr-294	61	17	aggressive	aggressive	ADJ
ftr-294	61	18	tax	tax	NOUN
ftr-294	61	19	transactions	transaction	NOUN
ftr-294	61	20	.	.	PUNCT
ftr-294	62	1	but	but	CCONJ
ftr-294	62	2	case	case	NOUN
ftr-294	62	3	law	law	NOUN
ftr-294	62	4	suggests	suggest	VERB
ftr-294	62	5	that	that	SCONJ
ftr-294	62	6	the	the	DET
ftr-294	62	7	courts	court	NOUN
ftr-294	62	8	and	and	CCONJ
ftr-294	62	9	the	the	DET
ftr-294	62	10	treasury	treasury	PROPN
ftr-294	62	11	department	department	PROPN
ftr-294	62	12	have	have	VERB
ftr-294	62	13	very	very	ADV
ftr-294	62	14	different	different	ADJ
ftr-294	62	15	interpretations	interpretation	NOUN
ftr-294	62	16	of	of	ADP
ftr-294	62	17	the	the	DET
ftr-294	62	18	code	code	NOUN
ftr-294	62	19	’s	’s	PART
ftr-294	62	20	abuse	abuse	NOUN
ftr-294	62	21	exception	exception	NOUN
ftr-294	62	22	.	.	PUNCT
ftr-294	63	1	therefore	therefore	ADV
ftr-294	63	2	,	,	PUNCT
ftr-294	63	3	the	the	DET
ftr-294	63	4	treasury	treasury	NOUN
ftr-294	63	5	’s	’s	PART
ftr-294	63	6	2	2	NUM
ftr-294	63	7	.	.	PUNCT
ftr-294	63	8	as	as	SCONJ
ftr-294	63	9	argued	argue	VERB
ftr-294	63	10	by	by	ADP
ftr-294	63	11	then	then	ADV
ftr-294	63	12	-	-	PUNCT
ftr-294	63	13	irs	irs	PROPN
ftr-294	63	14	commissioner	commissioner	NOUN
ftr-294	63	15	fred	fred	PROPN
ftr-294	63	16	goldberg	goldberg	PROPN
ftr-294	63	17	in	in	ADP
ftr-294	63	18	hearings	hearing	NOUN
ftr-294	63	19	discussed	discuss	VERB
ftr-294	63	20	in	in	ADP
ftr-294	63	21	section	section	NOUN
ftr-294	63	22	iii	iii	NOUN
ftr-294	63	23	,	,	PUNCT
ftr-294	63	24	infra	infra	NOUN
ftr-294	63	25	:	:	PUNCT
ftr-294	63	26	“	"	PUNCT
ftr-294	63	27	if	if	SCONJ
ftr-294	63	28	the	the	DET
ftr-294	63	29	irs	irs	PROPN
ftr-294	63	30	is	be	AUX
ftr-294	63	31	precluded	preclude	VERB
ftr-294	63	32	from	from	ADP
ftr-294	63	33	asserting	assert	VERB
ftr-294	63	34	positions	position	NOUN
ftr-294	63	35	retroactively	retroactively	ADV
ftr-294	63	36	in	in	ADP
ftr-294	63	37	cases	case	NOUN
ftr-294	63	38	where	where	SCONJ
ftr-294	63	39	taxpayers	taxpayer	NOUN
ftr-294	63	40	have	have	AUX
ftr-294	63	41	taken	take	VERB
ftr-294	63	42	questionable	questionable	ADJ
ftr-294	63	43	positions	position	NOUN
ftr-294	63	44	,	,	PUNCT
ftr-294	63	45	the	the	DET
ftr-294	63	46	tax	tax	NOUN
ftr-294	63	47	system	system	NOUN
ftr-294	63	48	will	will	AUX
ftr-294	63	49	lose	lose	VERB
ftr-294	63	50	an	an	DET
ftr-294	63	51	implicit	implicit	ADJ
ftr-294	63	52	restraint	restraint	NOUN
ftr-294	63	53	.	.	PUNCT
ftr-294	63	54	”	"	PUNCT
ftr-294	64	1	see	see	VERB
ftr-294	64	2	taxpayer	taxpayer	NOUN
ftr-294	64	3	bill	bill	NOUN
ftr-294	64	4	of	of	ADP
ftr-294	64	5	rights	right	NOUN
ftr-294	64	6	2	2	NUM
ftr-294	64	7	:	:	PUNCT
ftr-294	64	8	hearings	hearing	NOUN
ftr-294	64	9	on	on	ADP
ftr-294	64	10	s.	s.	PROPN
ftr-294	64	11	2239	2239	NUM
ftr-294	64	12	before	before	ADP
ftr-294	64	13	the	the	DET
ftr-294	64	14	subcommittee	subcommittee	NOUN
ftr-294	64	15	on	on	ADP
ftr-294	64	16	private	private	ADJ
ftr-294	64	17	retirement	retirement	NOUN
ftr-294	64	18	plans	plan	NOUN
ftr-294	64	19	and	and	CCONJ
ftr-294	64	20	oversight	oversight	NOUN
ftr-294	64	21	of	of	ADP
ftr-294	64	22	the	the	DET
ftr-294	64	23	internal	internal	ADJ
ftr-294	64	24	revenue	revenue	NOUN
ftr-294	64	25	service	service	NOUN
ftr-294	64	26	of	of	ADP
ftr-294	64	27	the	the	DET
ftr-294	64	28	committee	committee	NOUN
ftr-294	64	29	on	on	ADP
ftr-294	64	30	finance	finance	NOUN
ftr-294	64	31	,	,	PUNCT
ftr-294	64	32	102nd	102nd	PROPN
ftr-294	64	33	cong	cong	PROPN
ftr-294	64	34	.	.	PUNCT
ftr-294	65	1	(	(	PUNCT
ftr-294	65	2	1992	1992	NUM
ftr-294	65	3	)	)	PUNCT
ftr-294	66	1	[	[	X
ftr-294	66	2	hereinafter	hereinafter	NOUN
ftr-294	66	3	1992	1992	NUM
ftr-294	66	4	tbor	tbor	NOUN
ftr-294	66	5	2	2	NUM
ftr-294	66	6	hearings	hearing	NOUN
ftr-294	66	7	]	]	PUNCT
ftr-294	66	8	.	.	PUNCT
ftr-294	67	1	3	3	X
ftr-294	67	2	.	.	X
ftr-294	67	3	scholars	scholar	NOUN
ftr-294	67	4	have	have	AUX
ftr-294	67	5	eloquently	eloquently	ADV
ftr-294	67	6	argued	argue	VERB
ftr-294	67	7	that	that	SCONJ
ftr-294	67	8	retroactive	retroactive	ADJ
ftr-294	67	9	regulation	regulation	NOUN
ftr-294	67	10	may	may	AUX
ftr-294	67	11	be	be	AUX
ftr-294	67	12	more	more	ADV
ftr-294	67	13	efficient	efficient	ADJ
ftr-294	67	14	(	(	PUNCT
ftr-294	67	15	or	or	CCONJ
ftr-294	67	16	at	at	ADV
ftr-294	67	17	least	least	ADJ
ftr-294	67	18	as	as	ADV
ftr-294	67	19	efficient	efficient	ADJ
ftr-294	67	20	)	)	PUNCT
ftr-294	67	21	as	as	ADP
ftr-294	67	22	prospective	prospective	ADJ
ftr-294	67	23	rulemaking	rulemaking	NOUN
ftr-294	67	24	.	.	PUNCT
ftr-294	68	1	see	see	VERB
ftr-294	68	2	kaplow	kaplow	NOUN
ftr-294	68	3	,	,	PUNCT
ftr-294	68	4	economic	economic	ADJ
ftr-294	68	5	analysis	analysis	NOUN
ftr-294	68	6	of	of	ADP
ftr-294	68	7	transitions	transition	NOUN
ftr-294	68	8	,	,	PUNCT
ftr-294	68	9	supra	supra	PROPN
ftr-294	68	10	note	note	NOUN
ftr-294	68	11	1	1	NUM
ftr-294	68	12	,	,	PUNCT
ftr-294	68	13	at	at	ADP
ftr-294	68	14	512	512	NUM
ftr-294	68	15	(	(	PUNCT
ftr-294	68	16	“	"	PUNCT
ftr-294	68	17	generally	generally	ADV
ftr-294	68	18	,	,	PUNCT
ftr-294	68	19	transitional	transitional	ADJ
ftr-294	68	20	relief	relief	NOUN
ftr-294	68	21	is	be	AUX
ftr-294	68	22	inefficient	inefficient	ADJ
ftr-294	68	23	because	because	SCONJ
ftr-294	68	24	it	it	PRON
ftr-294	68	25	insulates	insulate	VERB
ftr-294	68	26	investors	investor	NOUN
ftr-294	68	27	from	from	ADP
ftr-294	68	28	the	the	DET
ftr-294	68	29	real	real	ADJ
ftr-294	68	30	effects	effect	NOUN
ftr-294	68	31	of	of	ADP
ftr-294	68	32	their	their	PRON
ftr-294	68	33	decisions	decision	NOUN
ftr-294	68	34	,	,	PUNCT
ftr-294	68	35	and	and	CCONJ
ftr-294	68	36	thus	thus	ADV
ftr-294	68	37	distorts	distort	VERB
ftr-294	68	38	their	their	PRON
ftr-294	68	39	behavior	behavior	NOUN
ftr-294	68	40	.	.	PUNCT
ftr-294	68	41	”	"	PUNCT
ftr-294	68	42	)	)	PUNCT
ftr-294	68	43	;	;	PUNCT
ftr-294	68	44	graetz	graetz	VERB
ftr-294	68	45	,	,	PUNCT
ftr-294	68	46	legal	legal	ADJ
ftr-294	68	47	transitions	transition	NOUN
ftr-294	68	48	,	,	PUNCT
ftr-294	68	49	supra	supra	PROPN
ftr-294	68	50	note	note	NOUN
ftr-294	68	51	1	1	NUM
ftr-294	68	52	,	,	PUNCT
ftr-294	68	53	at	at	ADP
ftr-294	68	54	73	73	NUM
ftr-294	68	55	(	(	PUNCT
ftr-294	68	56	finding	find	VERB
ftr-294	68	57	that	that	SCONJ
ftr-294	68	58	an	an	DET
ftr-294	68	59	analysis	analysis	NOUN
ftr-294	68	60	of	of	ADP
ftr-294	68	61	“	"	PUNCT
ftr-294	68	62	various	various	ADJ
ftr-294	68	63	efficiency	efficiency	NOUN
ftr-294	68	64	criteria	criterion	NOUN
ftr-294	68	65	demonstrates	demonstrate	VERB
ftr-294	68	66	that	that	SCONJ
ftr-294	68	67	grandfathered	grandfathered	ADJ
ftr-294	68	68	rules	rule	NOUN
ftr-294	68	69	are	be	AUX
ftr-294	68	70	not	not	PART
ftr-294	68	71	necessarily	necessarily	ADV
ftr-294	68	72	to	to	PART
ftr-294	68	73	be	be	AUX
ftr-294	68	74	preferred	prefer	VERB
ftr-294	68	75	in	in	ADP
ftr-294	68	76	tax	tax	NOUN
ftr-294	68	77	reform	reform	NOUN
ftr-294	68	78	legislation	legislation	NOUN
ftr-294	68	79	.	.	PUNCT
ftr-294	68	80	”	"	PUNCT
ftr-294	68	81	)	)	PUNCT
ftr-294	68	82	;	;	PUNCT
ftr-294	68	83	levmore	levmore	NOUN
ftr-294	68	84	,	,	PUNCT
ftr-294	68	85	retroactive	retroactive	ADJ
ftr-294	68	86	taxation	taxation	NOUN
ftr-294	68	87	,	,	PUNCT
ftr-294	68	88	supra	supra	PROPN
ftr-294	68	89	note	note	PROPN
ftr-294	68	90	1	1	NUM
ftr-294	68	91	;	;	PUNCT
ftr-294	68	92	but	but	CCONJ
ftr-294	68	93	see	see	VERB
ftr-294	68	94	generally	generally	ADV
ftr-294	68	95	kyle	kyle	PROPN
ftr-294	68	96	d.	d.	PROPN
ftr-294	68	97	logue	logue	PROPN
ftr-294	68	98	,	,	PUNCT
ftr-294	68	99	tax	tax	NOUN
ftr-294	68	100	transitions	transition	NOUN
ftr-294	68	101	,	,	PUNCT
ftr-294	68	102	opportunistic	opportunistic	ADJ
ftr-294	68	103	retroactivity	retroactivity	NOUN
ftr-294	68	104	,	,	PUNCT
ftr-294	68	105	and	and	CCONJ
ftr-294	68	106	the	the	DET
ftr-294	68	107	benefits	benefit	NOUN
ftr-294	68	108	of	of	ADP
ftr-294	68	109	government	government	NOUN
ftr-294	68	110	precommitment	precommitment	NOUN
ftr-294	68	111	,	,	PUNCT
ftr-294	68	112	94	94	NUM
ftr-294	68	113	mich	mich	PROPN
ftr-294	68	114	.	.	PUNCT
ftr-294	69	1	l.	l.	PROPN
ftr-294	69	2	rev	rev	PROPN
ftr-294	69	3	.	.	PROPN
ftr-294	69	4	1129	1129	NUM
ftr-294	69	5	(	(	PUNCT
ftr-294	69	6	1996	1996	NUM
ftr-294	69	7	)	)	PUNCT
ftr-294	69	8	(	(	PUNCT
ftr-294	69	9	suggesting	suggest	VERB
ftr-294	69	10	limits	limit	NOUN
ftr-294	69	11	to	to	ADP
ftr-294	69	12	the	the	DET
ftr-294	69	13	graetz	graetz	NOUN
ftr-294	69	14	-	-	PUNCT
ftr-294	69	15	kaplow	kaplow	NOUN
ftr-294	69	16	theory	theory	NOUN
ftr-294	69	17	by	by	ADP
ftr-294	69	18	identifying	identify	VERB
ftr-294	69	19	a	a	DET
ftr-294	69	20	category	category	NOUN
ftr-294	69	21	of	of	ADP
ftr-294	69	22	tax	tax	NOUN
ftr-294	69	23	provisions	provision	NOUN
ftr-294	69	24	that	that	PRON
ftr-294	69	25	should	should	AUX
ftr-294	69	26	not	not	PART
ftr-294	69	27	be	be	AUX
ftr-294	69	28	modified	modify	VERB
ftr-294	69	29	retroactively	retroactively	ADV
ftr-294	69	30	)	)	PUNCT
ftr-294	69	31	.	.	PUNCT
ftr-294	70	1	4	4	X
ftr-294	70	2	.	.	X
ftr-294	70	3	as	as	SCONJ
ftr-294	70	4	argued	argue	VERB
ftr-294	70	5	by	by	ADP
ftr-294	70	6	irs	irs	PROPN
ftr-294	70	7	commissioner	commissioner	NOUN
ftr-294	70	8	shirley	shirley	PROPN
ftr-294	70	9	petersen	petersen	PROPN
ftr-294	70	10	in	in	ADP
ftr-294	70	11	hearings	hearing	NOUN
ftr-294	70	12	discussed	discuss	VERB
ftr-294	70	13	in	in	ADP
ftr-294	70	14	section	section	NOUN
ftr-294	70	15	ii	ii	NOUN
ftr-294	70	16	infra	infra	NOUN
ftr-294	70	17	,	,	PUNCT
ftr-294	70	18	a	a	DET
ftr-294	70	19	ban	ban	NOUN
ftr-294	70	20	on	on	ADP
ftr-294	70	21	retroactive	retroactive	ADJ
ftr-294	70	22	regulations	regulation	NOUN
ftr-294	70	23	would	would	AUX
ftr-294	70	24	“	"	PUNCT
ftr-294	70	25	absolutely	absolutely	ADV
ftr-294	70	26	abolish	abolish	VERB
ftr-294	70	27	uniformity	uniformity	NOUN
ftr-294	70	28	between	between	ADP
ftr-294	70	29	the	the	DET
ftr-294	70	30	date	date	NOUN
ftr-294	70	31	of	of	ADP
ftr-294	70	32	enactment	enactment	NOUN
ftr-294	70	33	of	of	ADP
ftr-294	70	34	the	the	DET
ftr-294	70	35	statute	statute	NOUN
ftr-294	70	36	and	and	CCONJ
ftr-294	70	37	the	the	DET
ftr-294	70	38	date	date	NOUN
ftr-294	70	39	the	the	DET
ftr-294	70	40	regulations	regulation	NOUN
ftr-294	70	41	are	be	AUX
ftr-294	70	42	issued	issue	VERB
ftr-294	70	43	.	.	PUNCT
ftr-294	70	44	”	"	PUNCT
ftr-294	71	1	1992	1992	NUM
ftr-294	71	2	tbor	tbor	NOUN
ftr-294	71	3	2	2	NUM
ftr-294	71	4	hearings	hearing	NOUN
ftr-294	71	5	,	,	PUNCT
ftr-294	71	6	supra	supra	PROPN
ftr-294	71	7	note	note	NOUN
ftr-294	71	8	2	2	NUM
ftr-294	72	1	.	.	SYM
ftr-294	72	2	5	5	NUM
ftr-294	72	3	.	.	PUNCT
ftr-294	72	4	i.r.c	i.r.c	NOUN
ftr-294	72	5	.	.	PUNCT
ftr-294	73	1	§	§	PROPN
ftr-294	73	2	7805(b	7805(b	PROPN
ftr-294	73	3	)	)	PUNCT
ftr-294	73	4	.	.	PUNCT
ftr-294	74	1	6	6	X
ftr-294	74	2	.	.	X
ftr-294	74	3	i.r.c	i.r.c	NOUN
ftr-294	74	4	.	.	PUNCT
ftr-294	75	1	§	§	PROPN
ftr-294	75	2	7805(b	7805(b	PROPN
ftr-294	75	3	)	)	PUNCT
ftr-294	75	4	.	.	PUNCT
ftr-294	76	1	7	7	X
ftr-294	76	2	.	.	X
ftr-294	76	3	i.r.c	i.r.c	NOUN
ftr-294	76	4	.	.	PUNCT
ftr-294	77	1	§	§	PROPN
ftr-294	77	2	7805(b)(3	7805(b)(3	NOUN
ftr-294	77	3	)	)	PUNCT
ftr-294	77	4	.	.	PUNCT
ftr-294	78	1	2013	2013	NUM
ftr-294	78	2	]	]	PUNCT
ftr-294	78	3	tax	tax	NOUN
ftr-294	78	4	abuse	abuse	NOUN
ftr-294	78	5	according	accord	VERB
ftr-294	78	6	to	to	ADP
ftr-294	78	7	whom	whom	PRON
ftr-294	78	8	?	?	PUNCT
ftr-294	79	1	5	5	NUM
ftr-294	79	2	ability	ability	NOUN
ftr-294	79	3	to	to	PART
ftr-294	79	4	respond	respond	VERB
ftr-294	79	5	to	to	ADP
ftr-294	79	6	and	and	CCONJ
ftr-294	79	7	deter	deter	VERB
ftr-294	79	8	egregious	egregious	ADJ
ftr-294	79	9	tax	tax	NOUN
ftr-294	79	10	behavior	behavior	NOUN
ftr-294	79	11	through	through	ADP
ftr-294	79	12	retroactive	retroactive	ADJ
ftr-294	79	13	tax	tax	NOUN
ftr-294	79	14	regulation	regulation	NOUN
ftr-294	79	15	may	may	AUX
ftr-294	79	16	turn	turn	VERB
ftr-294	79	17	largely	largely	ADV
ftr-294	79	18	on	on	ADP
ftr-294	79	19	which	which	PRON
ftr-294	79	20	actor	actor	NOUN
ftr-294	79	21	possesses	possess	VERB
ftr-294	79	22	primary	primary	ADJ
ftr-294	79	23	authority	authority	NOUN
ftr-294	79	24	to	to	PART
ftr-294	79	25	define	define	VERB
ftr-294	79	26	tax	tax	NOUN
ftr-294	79	27	abuse	abuse	NOUN
ftr-294	79	28	.	.	PUNCT
ftr-294	80	1	to	to	ADP
ftr-294	80	2	date	date	NOUN
ftr-294	80	3	,	,	PUNCT
ftr-294	80	4	cases	case	NOUN
ftr-294	80	5	that	that	PRON
ftr-294	80	6	have	have	AUX
ftr-294	80	7	reviewed	review	VERB
ftr-294	80	8	the	the	DET
ftr-294	80	9	validity	validity	NOUN
ftr-294	80	10	of	of	ADP
ftr-294	80	11	retroactive	retroactive	ADJ
ftr-294	80	12	tax	tax	NOUN
ftr-294	80	13	regulations	regulation	NOUN
ftr-294	80	14	enacted	enact	VERB
ftr-294	80	15	to	to	PART
ftr-294	80	16	prevent	prevent	VERB
ftr-294	80	17	abuse	abuse	NOUN
ftr-294	80	18	under	under	ADP
ftr-294	80	19	section	section	NOUN
ftr-294	80	20	7805(b)(3	7805(b)(3	NOUN
ftr-294	80	21	)	)	PUNCT
ftr-294	80	22	’s	’s	PART
ftr-294	80	23	abuse	abuse	NOUN
ftr-294	80	24	exception	exception	NOUN
ftr-294	80	25	have	have	AUX
ftr-294	80	26	resulted	result	VERB
ftr-294	80	27	in	in	ADP
ftr-294	80	28	government	government	NOUN
ftr-294	80	29	defeat	defeat	NOUN
ftr-294	80	30	.	.	PUNCT
ftr-294	81	1	8	8	NUM
ftr-294	81	2	the	the	DET
ftr-294	81	3	courts	court	NOUN
ftr-294	81	4	reviewing	review	VERB
ftr-294	81	5	these	these	DET
ftr-294	81	6	regulations	regulation	NOUN
ftr-294	81	7	have	have	AUX
ftr-294	81	8	declined	decline	VERB
ftr-294	81	9	to	to	PART
ftr-294	81	10	apply	apply	VERB
ftr-294	81	11	strong	strong	ADJ
ftr-294	81	12	chevron	chevron	NOUN
ftr-294	81	13	deference	deference	NOUN
ftr-294	81	14	,	,	PUNCT
ftr-294	81	15	relying	rely	VERB
ftr-294	81	16	on	on	ADP
ftr-294	81	17	administrative	administrative	ADJ
ftr-294	81	18	law	law	NOUN
ftr-294	81	19	principles	principle	NOUN
ftr-294	81	20	recently	recently	ADV
ftr-294	81	21	rejected	reject	VERB
ftr-294	81	22	by	by	ADP
ftr-294	81	23	the	the	DET
ftr-294	81	24	supreme	supreme	PROPN
ftr-294	81	25	court	court	PROPN
ftr-294	81	26	in	in	ADP
ftr-294	81	27	mayo	mayo	PROPN
ftr-294	81	28	foundation	foundation	PROPN
ftr-294	81	29	v.	v.	PROPN
ftr-294	81	30	united	united	PROPN
ftr-294	81	31	states	states	PROPN
ftr-294	81	32	.	.	PUNCT
ftr-294	82	1	9	9	NUM
ftr-294	82	2	in	in	ADP
ftr-294	82	3	doing	do	VERB
ftr-294	82	4	so	so	ADV
ftr-294	82	5	,	,	PUNCT
ftr-294	82	6	each	each	DET
ftr-294	82	7	court	court	NOUN
ftr-294	82	8	rejected	reject	VERB
ftr-294	82	9	the	the	DET
ftr-294	82	10	government	government	NOUN
ftr-294	82	11	’s	’s	PART
ftr-294	82	12	arguments	argument	NOUN
ftr-294	82	13	that	that	SCONJ
ftr-294	82	14	“	"	PUNCT
ftr-294	82	15	abuse	abuse	NOUN
ftr-294	82	16	”	"	PUNCT
ftr-294	82	17	should	should	AUX
ftr-294	82	18	be	be	AUX
ftr-294	82	19	defined	define	VERB
ftr-294	82	20	expansively	expansively	ADV
ftr-294	82	21	for	for	ADP
ftr-294	82	22	purposes	purpose	NOUN
ftr-294	82	23	of	of	ADP
ftr-294	82	24	section	section	NOUN
ftr-294	82	25	7805(b)(3	7805(b)(3	NOUN
ftr-294	82	26	)	)	PUNCT
ftr-294	82	27	in	in	ADP
ftr-294	82	28	favor	favor	NOUN
ftr-294	82	29	of	of	ADP
ftr-294	82	30	its	its	PRON
ftr-294	82	31	own	own	ADJ
ftr-294	82	32	narrow	narrow	ADJ
ftr-294	82	33	construction	construction	NOUN
ftr-294	82	34	of	of	ADP
ftr-294	82	35	the	the	DET
ftr-294	82	36	term	term	NOUN
ftr-294	82	37	.	.	PUNCT
ftr-294	83	1	this	this	DET
ftr-294	83	2	article	article	NOUN
ftr-294	83	3	,	,	PUNCT
ftr-294	83	4	therefore	therefore	ADV
ftr-294	83	5	,	,	PUNCT
ftr-294	83	6	provides	provide	VERB
ftr-294	83	7	a	a	DET
ftr-294	83	8	needed	needed	ADJ
ftr-294	83	9	guide	guide	NOUN
ftr-294	83	10	to	to	ADP
ftr-294	83	11	future	future	ADJ
ftr-294	83	12	courts	court	NOUN
ftr-294	83	13	by	by	ADP
ftr-294	83	14	applying	apply	VERB
ftr-294	83	15	the	the	DET
ftr-294	83	16	post	post	ADJ
ftr-294	83	17	-	-	ADJ
ftr-294	83	18	mayo	mayo	ADJ
ftr-294	83	19	deference	deference	NOUN
ftr-294	83	20	framework	framework	NOUN
ftr-294	83	21	to	to	ADP
ftr-294	83	22	treasury	treasury	NOUN
ftr-294	83	23	regulations	regulation	NOUN
ftr-294	83	24	that	that	PRON
ftr-294	83	25	interpret	interpret	VERB
ftr-294	83	26	section	section	NOUN
ftr-294	83	27	7805(b)(3	7805(b)(3	NOUN
ftr-294	83	28	)	)	PUNCT
ftr-294	83	29	.	.	PUNCT
ftr-294	84	1	generally	generally	ADV
ftr-294	84	2	,	,	PUNCT
ftr-294	84	3	an	an	DET
ftr-294	84	4	agency	agency	NOUN
ftr-294	84	5	’s	’s	PART
ftr-294	84	6	statutory	statutory	ADJ
ftr-294	84	7	interpretation	interpretation	NOUN
ftr-294	84	8	(	(	PUNCT
ftr-294	84	9	such	such	ADJ
ftr-294	84	10	as	as	ADP
ftr-294	84	11	treasury	treasury	PROPN
ftr-294	84	12	’s	’s	PART
ftr-294	84	13	interpretation	interpretation	NOUN
ftr-294	84	14	of	of	ADP
ftr-294	84	15	the	the	DET
ftr-294	84	16	internal	internal	ADJ
ftr-294	84	17	revenue	revenue	NOUN
ftr-294	84	18	code	code	PROPN
ftr-294	84	19	)	)	PUNCT
ftr-294	84	20	,	,	PUNCT
ftr-294	84	21	is	be	AUX
ftr-294	84	22	entitled	entitle	VERB
ftr-294	84	23	either	either	ADV
ftr-294	84	24	to	to	ADP
ftr-294	84	25	the	the	DET
ftr-294	84	26	strong	strong	ADJ
ftr-294	84	27	standard	standard	NOUN
ftr-294	84	28	of	of	ADP
ftr-294	84	29	deference	deference	NOUN
ftr-294	84	30	articulated	articulate	VERB
ftr-294	84	31	in	in	ADP
ftr-294	84	32	chevron	chevron	NOUN
ftr-294	84	33	v.	v.	ADP
ftr-294	84	34	natural	natural	ADJ
ftr-294	84	35	resource	resource	NOUN
ftr-294	84	36	defense	defense	NOUN
ftr-294	84	37	council	council	PROPN
ftr-294	84	38	10	10	NUM
ftr-294	84	39	or	or	CCONJ
ftr-294	84	40	the	the	DET
ftr-294	84	41	lesser	less	ADJ
ftr-294	84	42	degree	degree	NOUN
ftr-294	84	43	of	of	ADP
ftr-294	84	44	deference	deference	NOUN
ftr-294	84	45	articulated	articulate	VERB
ftr-294	84	46	in	in	ADP
ftr-294	84	47	skidmore	skidmore	PROPN
ftr-294	84	48	v.	v.	ADP
ftr-294	84	49	swift	swift	PROPN
ftr-294	84	50	&	&	CCONJ
ftr-294	84	51	co.	co.	PROPN
ftr-294	84	52	11	11	NUM
ftr-294	84	53	after	after	ADP
ftr-294	84	54	mayo	mayo	NOUN
ftr-294	84	55	,	,	PUNCT
ftr-294	84	56	treasury	treasury	PROPN
ftr-294	84	57	’s	’s	PART
ftr-294	84	58	interpretations	interpretation	NOUN
ftr-294	84	59	of	of	ADP
ftr-294	84	60	the	the	DET
ftr-294	84	61	internal	internal	PROPN
ftr-294	84	62	revenue	revenue	NOUN
ftr-294	84	63	code	code	NOUN
ftr-294	84	64	are	be	AUX
ftr-294	84	65	entitled	entitle	VERB
ftr-294	84	66	to	to	ADP
ftr-294	84	67	chevron	chevron	NOUN
ftr-294	84	68	deference	deference	NOUN
ftr-294	84	69	,	,	PUNCT
ftr-294	84	70	if	if	SCONJ
ftr-294	84	71	they	they	PRON
ftr-294	84	72	meet	meet	VERB
ftr-294	84	73	the	the	DET
ftr-294	84	74	two	two	NUM
ftr-294	84	75	-	-	PUNCT
ftr-294	84	76	step	step	NOUN
ftr-294	84	77	test	test	NOUN
ftr-294	84	78	articulated	articulate	VERB
ftr-294	84	79	in	in	ADP
ftr-294	84	80	united	united	PROPN
ftr-294	84	81	states	states	PROPN
ftr-294	84	82	v.	v.	PROPN
ftr-294	84	83	mead	mead	PROPN
ftr-294	84	84	corp	corp	PROPN
ftr-294	84	85	.	.	PROPN
ftr-294	84	86	12	12	NUM
ftr-294	84	87	(	(	PUNCT
ftr-294	84	88	and	and	CCONJ
ftr-294	84	89	are	be	AUX
ftr-294	84	90	otherwise	otherwise	ADV
ftr-294	84	91	entitled	entitle	VERB
ftr-294	84	92	to	to	PART
ftr-294	84	93	deference	deference	NOUN
ftr-294	84	94	under	under	ADP
ftr-294	84	95	skidmore	skidmore	NOUN
ftr-294	84	96	)	)	PUNCT
ftr-294	84	97	.	.	PUNCT
ftr-294	85	1	mead	mead	NOUN
ftr-294	85	2	instructs	instruct	VERB
ftr-294	85	3	courts	court	NOUN
ftr-294	85	4	to	to	PART
ftr-294	85	5	first	first	ADV
ftr-294	85	6	ask	ask	VERB
ftr-294	85	7	whether	whether	SCONJ
ftr-294	85	8	congress	congress	PROPN
ftr-294	85	9	“	"	PUNCT
ftr-294	85	10	delegated	delegate	VERB
ftr-294	85	11	authority	authority	NOUN
ftr-294	85	12	to	to	ADP
ftr-294	85	13	the	the	DET
ftr-294	85	14	agency	agency	NOUN
ftr-294	85	15	.	.	PUNCT
ftr-294	85	16	.	.	PUNCT
ftr-294	85	17	.	.	PUNCT
ftr-294	86	1	to	to	PART
ftr-294	86	2	make	make	VERB
ftr-294	86	3	rules	rule	NOUN
ftr-294	86	4	carrying	carry	VERB
ftr-294	86	5	the	the	DET
ftr-294	86	6	force	force	NOUN
ftr-294	86	7	of	of	ADP
ftr-294	86	8	the	the	DET
ftr-294	86	9	law	law	NOUN
ftr-294	86	10	.	.	PUNCT
ftr-294	86	11	”	"	PUNCT
ftr-294	87	1	13	13	NUM
ftr-294	87	2	in	in	ADP
ftr-294	87	3	its	its	PRON
ftr-294	87	4	2013	2013	NUM
ftr-294	87	5	decision	decision	NOUN
ftr-294	87	6	,	,	PUNCT
ftr-294	87	7	city	city	NOUN
ftr-294	87	8	of	of	ADP
ftr-294	87	9	arlington	arlington	PROPN
ftr-294	87	10	v.	v.	ADP
ftr-294	87	11	federal	federal	PROPN
ftr-294	87	12	communications	communications	PROPN
ftr-294	87	13	commission	commission	PROPN
ftr-294	87	14	,	,	PUNCT
ftr-294	87	15	14	14	NUM
ftr-294	87	16	the	the	DET
ftr-294	87	17	supreme	supreme	PROPN
ftr-294	87	18	court	court	PROPN
ftr-294	87	19	held	hold	VERB
ftr-294	87	20	that	that	SCONJ
ftr-294	87	21	when	when	SCONJ
ftr-294	87	22	congress	congress	PROPN
ftr-294	87	23	delegates	delegate	NOUN
ftr-294	87	24	to	to	ADP
ftr-294	87	25	an	an	DET
ftr-294	87	26	agency	agency	NOUN
ftr-294	87	27	general	general	ADJ
ftr-294	87	28	authority	authority	NOUN
ftr-294	87	29	to	to	PART
ftr-294	87	30	administer	administer	VERB
ftr-294	87	31	a	a	DET
ftr-294	87	32	particular	particular	ADJ
ftr-294	87	33	statute	statute	NOUN
ftr-294	87	34	,	,	PUNCT
ftr-294	87	35	it	it	PRON
ftr-294	87	36	,	,	PUNCT
ftr-294	87	37	has	have	AUX
ftr-294	87	38	vested	vest	VERB
ftr-294	87	39	that	that	DET
ftr-294	87	40	agency	agency	NOUN
ftr-294	87	41	with	with	ADP
ftr-294	87	42	authority	authority	NOUN
ftr-294	87	43	to	to	PART
ftr-294	87	44	make	make	VERB
ftr-294	87	45	legally	legally	ADV
ftr-294	87	46	binding	bind	VERB
ftr-294	87	47	rules	rule	NOUN
ftr-294	87	48	.	.	PUNCT
ftr-294	88	1	15	15	NUM
ftr-294	88	2	because	because	SCONJ
ftr-294	88	3	section	section	NOUN
ftr-294	88	4	7805(a	7805(a	NOUN
ftr-294	88	5	)	)	PUNCT
ftr-294	88	6	authorizes	authorize	VERB
ftr-294	88	7	treasury	treasury	PROPN
ftr-294	88	8	to	to	PART
ftr-294	88	9	provide	provide	VERB
ftr-294	88	10	“	"	PUNCT
ftr-294	88	11	all	all	DET
ftr-294	88	12	needful	needful	ADJ
ftr-294	88	13	rules	rule	NOUN
ftr-294	88	14	and	and	CCONJ
ftr-294	88	15	regulations	regulation	NOUN
ftr-294	88	16	”	"	PUNCT
ftr-294	88	17	16	16	NUM
ftr-294	88	18	necessary	necessary	ADJ
ftr-294	88	19	to	to	PART
ftr-294	88	20	enforce	enforce	VERB
ftr-294	88	21	the	the	DET
ftr-294	88	22	internal	internal	ADJ
ftr-294	88	23	revenue	revenue	NOUN
ftr-294	88	24	code	code	PROPN
ftr-294	88	25	,	,	PUNCT
ftr-294	88	26	interpretations	interpretation	NOUN
ftr-294	88	27	found	find	VERB
ftr-294	88	28	in	in	ADP
ftr-294	88	29	treasury	treasury	NOUN
ftr-294	88	30	regulations	regulation	NOUN
ftr-294	88	31	,	,	PUNCT
ftr-294	88	32	including	include	VERB
ftr-294	88	33	interpretations	interpretation	NOUN
ftr-294	88	34	of	of	ADP
ftr-294	88	35	8	8	NUM
ftr-294	88	36	.	.	PUNCT
ftr-294	89	1	see	see	VERB
ftr-294	89	2	infra	infra	NOUN
ftr-294	89	3	section	section	NOUN
ftr-294	89	4	iii	iii	NOUN
ftr-294	89	5	.	.	PROPN
ftr-294	89	6	9	9	NUM
ftr-294	89	7	.	.	X
ftr-294	89	8	131	131	NUM
ftr-294	89	9	s.	s.	PROPN
ftr-294	89	10	ct	ct	PROPN
ftr-294	89	11	.	.	PROPN
ftr-294	89	12	704	704	NUM
ftr-294	89	13	(	(	PUNCT
ftr-294	89	14	2011	2011	NUM
ftr-294	89	15	)	)	PUNCT
ftr-294	89	16	.	.	PUNCT
ftr-294	90	1	10	10	NUM
ftr-294	90	2	.	.	X
ftr-294	90	3	467	467	NUM
ftr-294	90	4	u.s	u.s	PROPN
ftr-294	90	5	.	.	PROPN
ftr-294	90	6	837	837	NUM
ftr-294	90	7	(	(	PUNCT
ftr-294	90	8	1984	1984	NUM
ftr-294	90	9	)	)	PUNCT
ftr-294	90	10	.	.	PUNCT
ftr-294	91	1	11	11	NUM
ftr-294	91	2	.	.	X
ftr-294	91	3	323	323	NUM
ftr-294	91	4	u.s	u.s	PROPN
ftr-294	91	5	.	.	PROPN
ftr-294	91	6	134	134	NUM
ftr-294	91	7	(	(	PUNCT
ftr-294	91	8	1944	1944	NUM
ftr-294	91	9	)	)	PUNCT
ftr-294	91	10	.	.	PUNCT
ftr-294	92	1	12	12	NUM
ftr-294	92	2	.	.	X
ftr-294	93	1	533	533	NUM
ftr-294	93	2	u.s	u.s	PROPN
ftr-294	93	3	.	.	PROPN
ftr-294	93	4	218	218	NUM
ftr-294	93	5	(	(	PUNCT
ftr-294	93	6	2001	2001	NUM
ftr-294	93	7	)	)	PUNCT
ftr-294	93	8	.	.	PUNCT
ftr-294	94	1	13	13	NUM
ftr-294	94	2	.	.	PUNCT
ftr-294	95	1	i	i	PRON
ftr-294	95	2	d.	d.	PROPN
ftr-294	95	3	at	at	ADP
ftr-294	95	4	226–27	226–27	NUM
ftr-294	95	5	.	.	PUNCT
ftr-294	96	1	the	the	DET
ftr-294	96	2	“	"	PUNCT
ftr-294	96	3	agency	agency	NOUN
ftr-294	96	4	interpretation	interpretation	NOUN
ftr-294	96	5	claiming	claim	VERB
ftr-294	96	6	deference	deference	NOUN
ftr-294	96	7	”	"	PUNCT
ftr-294	96	8	must	must	AUX
ftr-294	96	9	also	also	ADV
ftr-294	96	10	be	be	AUX
ftr-294	96	11	“	"	PUNCT
ftr-294	96	12	promulgated	promulgate	VERB
ftr-294	96	13	in	in	ADP
ftr-294	96	14	the	the	DET
ftr-294	96	15	exercise	exercise	NOUN
ftr-294	96	16	of	of	ADP
ftr-294	96	17	that	that	DET
ftr-294	96	18	authority	authority	NOUN
ftr-294	96	19	.	.	PUNCT
ftr-294	96	20	”	"	PUNCT
ftr-294	97	1	i	i	PRON
ftr-294	97	2	d.	d.	PROPN
ftr-294	97	3	at	at	ADP
ftr-294	97	4	227	227	NUM
ftr-294	97	5	.	.	PUNCT
ftr-294	98	1	14	14	NUM
ftr-294	98	2	.	.	X
ftr-294	99	1	133	133	NUM
ftr-294	99	2	s.	s.	PROPN
ftr-294	99	3	ct	ct	PROPN
ftr-294	99	4	.	.	PROPN
ftr-294	99	5	1863	1863	NUM
ftr-294	99	6	(	(	PUNCT
ftr-294	99	7	2013	2013	NUM
ftr-294	99	8	)	)	PUNCT
ftr-294	99	9	.	.	PUNCT
ftr-294	100	1	15	15	NUM
ftr-294	100	2	.	.	PUNCT
ftr-294	101	1	i	i	PRON
ftr-294	101	2	d.	d.	PROPN
ftr-294	101	3	at	at	ADP
ftr-294	101	4	16	16	NUM
ftr-294	101	5	(	(	PUNCT
ftr-294	101	6	“	"	PUNCT
ftr-294	101	7	it	it	PRON
ftr-294	101	8	suffices	suffice	VERB
ftr-294	101	9	to	to	PART
ftr-294	101	10	decide	decide	VERB
ftr-294	101	11	this	this	DET
ftr-294	101	12	case	case	NOUN
ftr-294	101	13	that	that	SCONJ
ftr-294	101	14	the	the	DET
ftr-294	101	15	preconditions	precondition	NOUN
ftr-294	101	16	to	to	PART
ftr-294	101	17	deference	deference	VERB
ftr-294	101	18	under	under	ADP
ftr-294	101	19	chevron	chevron	NOUN
ftr-294	101	20	are	be	AUX
ftr-294	101	21	satisfied	satisfied	ADJ
ftr-294	101	22	because	because	SCONJ
ftr-294	101	23	congress	congress	PROPN
ftr-294	101	24	has	have	VERB
ftr-294	101	25	unambiguously	unambiguously	ADV
ftr-294	101	26	vests	vest	NOUN
ftr-294	101	27	the	the	DET
ftr-294	101	28	fcc	fcc	PROPN
ftr-294	101	29	with	with	ADP
ftr-294	101	30	general	general	ADJ
ftr-294	101	31	authority	authority	NOUN
ftr-294	101	32	to	to	PART
ftr-294	101	33	administer	administer	VERB
ftr-294	101	34	the	the	DET
ftr-294	101	35	communications	communication	NOUN
ftr-294	101	36	act	act	NOUN
ftr-294	101	37	through	through	ADP
ftr-294	101	38	rulemaking	rulemaking	NOUN
ftr-294	101	39	and	and	CCONJ
ftr-294	101	40	adjudication	adjudication	NOUN
ftr-294	101	41	,	,	PUNCT
ftr-294	101	42	and	and	CCONJ
ftr-294	101	43	the	the	DET
ftr-294	101	44	agency	agency	NOUN
ftr-294	101	45	interpretation	interpretation	NOUN
ftr-294	101	46	at	at	ADP
ftr-294	101	47	issue	issue	NOUN
ftr-294	101	48	was	be	AUX
ftr-294	101	49	promulgated	promulgate	VERB
ftr-294	101	50	in	in	ADP
ftr-294	101	51	the	the	DET
ftr-294	101	52	exercise	exercise	NOUN
ftr-294	101	53	of	of	ADP
ftr-294	101	54	that	that	DET
ftr-294	101	55	authority	authority	NOUN
ftr-294	101	56	.	.	PUNCT
ftr-294	101	57	”	"	PUNCT
ftr-294	101	58	)	)	PUNCT
ftr-294	101	59	.	.	PUNCT
ftr-294	102	1	16	16	NUM
ftr-294	102	2	.	.	PUNCT
ftr-294	102	3	i.r.c	i.r.c	NOUN
ftr-294	102	4	.	.	PUNCT
ftr-294	103	1	§	§	PROPN
ftr-294	103	2	7805(a	7805(a	NUM
ftr-294	103	3	)	)	PUNCT
ftr-294	103	4	.	.	PUNCT
ftr-294	104	1	6	6	NUM
ftr-294	104	2	florida	florida	PROPN
ftr-294	104	3	tax	tax	NOUN
ftr-294	104	4	review	review	NOUN
ftr-294	104	5	vol	vol	NOUN
ftr-294	104	6	.	.	PUNCT
ftr-294	105	1	15:1	15:1	NUM
ftr-294	105	2	section	section	NOUN
ftr-294	105	3	7805(b)(3	7805(b)(3	NOUN
ftr-294	105	4	)	)	PUNCT
ftr-294	105	5	’s	’s	PART
ftr-294	105	6	abuse	abuse	NOUN
ftr-294	105	7	exception	exception	NOUN
ftr-294	105	8	,	,	PUNCT
ftr-294	105	9	would	would	AUX
ftr-294	105	10	seem	seem	VERB
ftr-294	105	11	easily	easily	ADV
ftr-294	105	12	to	to	PART
ftr-294	105	13	pass	pass	VERB
ftr-294	105	14	mead	mead	NOUN
ftr-294	105	15	’s	’s	PART
ftr-294	105	16	first	first	ADJ
ftr-294	105	17	hurdle	hurdle	NOUN
ftr-294	105	18	.	.	PUNCT
ftr-294	106	1	17	17	NUM
ftr-294	106	2	a	a	DET
ftr-294	106	3	treasury	treasury	NOUN
ftr-294	106	4	regulation	regulation	NOUN
ftr-294	106	5	’s	’s	PART
ftr-294	106	6	interpretation	interpretation	NOUN
ftr-294	106	7	of	of	ADP
ftr-294	106	8	section	section	NOUN
ftr-294	106	9	7805(b)(3	7805(b)(3	NOUN
ftr-294	106	10	)	)	PUNCT
ftr-294	106	11	will	will	AUX
ftr-294	106	12	therefore	therefore	ADV
ftr-294	106	13	be	be	AUX
ftr-294	106	14	eligible	eligible	ADJ
ftr-294	106	15	for	for	ADP
ftr-294	106	16	strong	strong	ADJ
ftr-294	106	17	chevron	chevron	NOUN
ftr-294	106	18	deference	deference	NOUN
ftr-294	106	19	so	so	ADV
ftr-294	106	20	long	long	ADV
ftr-294	106	21	as	as	SCONJ
ftr-294	106	22	it	it	PRON
ftr-294	106	23	is	be	AUX
ftr-294	106	24	“	"	PUNCT
ftr-294	106	25	promulgated	promulgate	VERB
ftr-294	106	26	in	in	ADP
ftr-294	106	27	the	the	DET
ftr-294	106	28	exercise	exercise	NOUN
ftr-294	106	29	of	of	ADP
ftr-294	106	30	th[e	th[e	PROPN
ftr-294	106	31	]	]	PUNCT
ftr-294	106	32	authority	authority	NOUN
ftr-294	106	33	”	"	PUNCT
ftr-294	106	34	granted	grant	VERB
ftr-294	106	35	in	in	ADP
ftr-294	106	36	section	section	NOUN
ftr-294	106	37	7805(a	7805(a	NUM
ftr-294	106	38	)	)	PUNCT
ftr-294	106	39	,	,	PUNCT
ftr-294	106	40	18	18	NUM
ftr-294	106	41	mead	mead	NOUN
ftr-294	106	42	’s	’s	PART
ftr-294	106	43	second	second	ADJ
ftr-294	106	44	step	step	NOUN
ftr-294	106	45	.	.	PUNCT
ftr-294	107	1	it	it	PRON
ftr-294	107	2	is	be	AUX
ftr-294	107	3	not	not	PART
ftr-294	107	4	entirely	entirely	ADV
ftr-294	107	5	clear	clear	ADJ
ftr-294	107	6	that	that	SCONJ
ftr-294	107	7	treasury	treasury	PROPN
ftr-294	107	8	’s	’s	PART
ftr-294	107	9	current	current	ADJ
ftr-294	107	10	method	method	NOUN
ftr-294	107	11	of	of	ADP
ftr-294	107	12	interpreting	interpret	VERB
ftr-294	107	13	section	section	NOUN
ftr-294	107	14	7805(b)(3	7805(b)(3	NOUN
ftr-294	107	15	)	)	PUNCT
ftr-294	107	16	satisfies	satisfy	VERB
ftr-294	107	17	this	this	DET
ftr-294	107	18	requirement	requirement	NOUN
ftr-294	107	19	.	.	PUNCT
ftr-294	108	1	when	when	SCONJ
ftr-294	108	2	treasury	treasury	PROPN
ftr-294	108	3	interprets	interpret	VERB
ftr-294	108	4	a	a	DET
ftr-294	108	5	provision	provision	NOUN
ftr-294	108	6	of	of	ADP
ftr-294	108	7	the	the	DET
ftr-294	108	8	internal	internal	ADJ
ftr-294	108	9	revenue	revenue	NOUN
ftr-294	108	10	code	code	NOUN
ftr-294	108	11	by	by	ADP
ftr-294	108	12	issuing	issue	VERB
ftr-294	108	13	a	a	DET
ftr-294	108	14	regulation	regulation	NOUN
ftr-294	108	15	pursuant	pursuant	ADJ
ftr-294	108	16	to	to	PART
ftr-294	108	17	notice	notice	VERB
ftr-294	108	18	and	and	CCONJ
ftr-294	108	19	comment	comment	NOUN
ftr-294	108	20	or	or	CCONJ
ftr-294	108	21	other	other	ADJ
ftr-294	108	22	formal	formal	ADJ
ftr-294	108	23	adjudication	adjudication	NOUN
ftr-294	108	24	procedures	procedure	NOUN
ftr-294	108	25	,	,	PUNCT
ftr-294	108	26	it	it	PRON
ftr-294	108	27	is	be	AUX
ftr-294	108	28	clear	clear	ADJ
ftr-294	108	29	that	that	SCONJ
ftr-294	108	30	treasury	treasury	PROPN
ftr-294	108	31	has	have	AUX
ftr-294	108	32	acted	act	VERB
ftr-294	108	33	within	within	ADP
ftr-294	108	34	the	the	DET
ftr-294	108	35	exercise	exercise	NOUN
ftr-294	108	36	of	of	ADP
ftr-294	108	37	the	the	DET
ftr-294	108	38	general	general	ADJ
ftr-294	108	39	authority	authority	NOUN
ftr-294	108	40	granted	grant	VERB
ftr-294	108	41	in	in	ADP
ftr-294	108	42	section	section	NOUN
ftr-294	108	43	7805(a	7805(a	NUM
ftr-294	108	44	)	)	PUNCT
ftr-294	108	45	,	,	PUNCT
ftr-294	108	46	and	and	CCONJ
ftr-294	108	47	chevron	chevron	NOUN
ftr-294	108	48	deference	deference	NOUN
ftr-294	108	49	is	be	AUX
ftr-294	108	50	warranted	warrant	VERB
ftr-294	108	51	.	.	PUNCT
ftr-294	109	1	19	19	NUM
ftr-294	109	2	however	however	ADV
ftr-294	109	3	,	,	PUNCT
ftr-294	109	4	to	to	ADP
ftr-294	109	5	date	date	NOUN
ftr-294	109	6	,	,	PUNCT
ftr-294	109	7	treasury	treasury	PROPN
ftr-294	109	8	has	have	AUX
ftr-294	109	9	explained	explain	VERB
ftr-294	109	10	its	its	PRON
ftr-294	109	11	reasons	reason	NOUN
ftr-294	109	12	for	for	ADP
ftr-294	109	13	making	make	VERB
ftr-294	109	14	a	a	DET
ftr-294	109	15	particular	particular	ADJ
ftr-294	109	16	regulation	regulation	NOUN
ftr-294	109	17	retroactive	retroactive	ADJ
ftr-294	109	18	under	under	ADP
ftr-294	109	19	section	section	NOUN
ftr-294	109	20	7805(b)(3	7805(b)(3	NOUN
ftr-294	109	21	)	)	PUNCT
ftr-294	109	22	’s	’s	PART
ftr-294	109	23	abuse	abuse	NOUN
ftr-294	109	24	exception	exception	NOUN
ftr-294	109	25	in	in	ADP
ftr-294	109	26	the	the	DET
ftr-294	109	27	preamble	preamble	NOUN
ftr-294	109	28	of	of	ADP
ftr-294	109	29	that	that	DET
ftr-294	109	30	regulation	regulation	NOUN
ftr-294	109	31	.	.	PUNCT
ftr-294	110	1	when	when	SCONJ
ftr-294	110	2	treasury	treasury	PROPN
ftr-294	110	3	interprets	interpret	VERB
ftr-294	110	4	a	a	DET
ftr-294	110	5	code	code	NOUN
ftr-294	110	6	section	section	NOUN
ftr-294	110	7	in	in	ADP
ftr-294	110	8	a	a	DET
ftr-294	110	9	preamble	preamble	NOUN
ftr-294	110	10	,	,	PUNCT
ftr-294	110	11	is	be	AUX
ftr-294	110	12	that	that	DET
ftr-294	110	13	action	action	NOUN
ftr-294	110	14	exercising	exercise	VERB
ftr-294	110	15	the	the	DET
ftr-294	110	16	general	general	ADJ
ftr-294	110	17	authority	authority	NOUN
ftr-294	110	18	granted	grant	VERB
ftr-294	110	19	by	by	ADP
ftr-294	110	20	congress	congress	PROPN
ftr-294	110	21	?	?	PUNCT
ftr-294	111	1	while	while	SCONJ
ftr-294	111	2	there	there	PRON
ftr-294	111	3	is	be	VERB
ftr-294	111	4	no	no	DET
ftr-294	111	5	direct	direct	ADJ
ftr-294	111	6	authority	authority	NOUN
ftr-294	111	7	on	on	ADP
ftr-294	111	8	this	this	DET
ftr-294	111	9	point	point	NOUN
ftr-294	111	10	,	,	PUNCT
ftr-294	111	11	it	it	PRON
ftr-294	111	12	would	would	AUX
ftr-294	111	13	seem	seem	VERB
ftr-294	111	14	logical	logical	ADJ
ftr-294	111	15	that	that	SCONJ
ftr-294	111	16	these	these	DET
ftr-294	111	17	interpretations	interpretation	NOUN
ftr-294	111	18	would	would	AUX
ftr-294	111	19	be	be	AUX
ftr-294	111	20	chevron	chevron	NOUN
ftr-294	111	21	eligible	eligible	ADJ
ftr-294	111	22	so	so	ADV
ftr-294	111	23	long	long	ADV
ftr-294	111	24	as	as	SCONJ
ftr-294	111	25	they	they	PRON
ftr-294	111	26	appear	appear	VERB
ftr-294	111	27	in	in	ADP
ftr-294	111	28	the	the	DET
ftr-294	111	29	preamble	preamble	NOUN
ftr-294	111	30	for	for	ADP
ftr-294	111	31	the	the	DET
ftr-294	111	32	entire	entire	ADJ
ftr-294	111	33	notice	notice	NOUN
ftr-294	111	34	and	and	CCONJ
ftr-294	111	35	comment	comment	NOUN
ftr-294	111	36	period	period	NOUN
ftr-294	111	37	.	.	PUNCT
ftr-294	112	1	nevertheless	nevertheless	ADV
ftr-294	112	2	,	,	PUNCT
ftr-294	112	3	treasury	treasury	PROPN
ftr-294	112	4	might	might	AUX
ftr-294	112	5	wish	wish	VERB
ftr-294	112	6	to	to	PART
ftr-294	112	7	avoid	avoid	VERB
ftr-294	112	8	the	the	DET
ftr-294	112	9	ambiguity	ambiguity	NOUN
ftr-294	112	10	in	in	ADP
ftr-294	112	11	the	the	DET
ftr-294	112	12	future	future	NOUN
ftr-294	112	13	by	by	ADP
ftr-294	112	14	interpreting	interpret	VERB
ftr-294	112	15	section	section	NOUN
ftr-294	112	16	7805(b)(3	7805(b)(3	NOUN
ftr-294	112	17	)	)	PUNCT
ftr-294	112	18	in	in	ADP
ftr-294	112	19	separate	separate	ADJ
ftr-294	112	20	regulations	regulation	NOUN
ftr-294	112	21	.	.	PUNCT
ftr-294	113	1	having	having	AUX
ftr-294	113	2	reached	reach	VERB
ftr-294	113	3	this	this	DET
ftr-294	113	4	conclusion	conclusion	NOUN
ftr-294	113	5	,	,	PUNCT
ftr-294	113	6	this	this	DET
ftr-294	113	7	article	article	NOUN
ftr-294	113	8	illustrates	illustrate	VERB
ftr-294	113	9	how	how	SCONJ
ftr-294	113	10	chevron	chevron	ADJ
ftr-294	113	11	deference	deference	NOUN
ftr-294	113	12	should	should	AUX
ftr-294	113	13	be	be	AUX
ftr-294	113	14	applied	apply	VERB
ftr-294	113	15	to	to	ADP
ftr-294	113	16	a	a	DET
ftr-294	113	17	treasury	treasury	NOUN
ftr-294	113	18	regulation	regulation	NOUN
ftr-294	113	19	’s	’s	PART
ftr-294	113	20	interpretation	interpretation	NOUN
ftr-294	113	21	of	of	ADP
ftr-294	113	22	section	section	NOUN
ftr-294	113	23	7805(b)(3	7805(b)(3	NOUN
ftr-294	113	24	)	)	PUNCT
ftr-294	113	25	.	.	PUNCT
ftr-294	114	1	chevron	chevron	PROPN
ftr-294	114	2	instructs	instruct	VERB
ftr-294	114	3	courts	court	NOUN
ftr-294	114	4	to	to	PART
ftr-294	114	5	first	first	ADV
ftr-294	114	6	ask	ask	VERB
ftr-294	114	7	whether	whether	SCONJ
ftr-294	114	8	“	"	PUNCT
ftr-294	114	9	congress	congress	PROPN
ftr-294	114	10	had	have	AUX
ftr-294	114	11	spoken	speak	VERB
ftr-294	114	12	to	to	ADP
ftr-294	114	13	the	the	DET
ftr-294	114	14	precise	precise	ADJ
ftr-294	114	15	question	question	NOUN
ftr-294	114	16	at	at	ADP
ftr-294	114	17	issue	issue	NOUN
ftr-294	114	18	”	"	PUNCT
ftr-294	114	19	20	20	NUM
ftr-294	114	20	or	or	CCONJ
ftr-294	114	21	whether	whether	SCONJ
ftr-294	114	22	congress	congress	PROPN
ftr-294	114	23	left	leave	VERB
ftr-294	114	24	an	an	DET
ftr-294	114	25	ambiguity	ambiguity	NOUN
ftr-294	114	26	that	that	SCONJ
ftr-294	114	27	it	it	PRON
ftr-294	114	28	intended	intend	VERB
ftr-294	114	29	an	an	DET
ftr-294	114	30	agency	agency	NOUN
ftr-294	114	31	to	to	PART
ftr-294	114	32	resolve	resolve	VERB
ftr-294	114	33	(	(	PUNCT
ftr-294	114	34	chevron	chevron	NOUN
ftr-294	114	35	step	step	NOUN
ftr-294	114	36	1	1	NUM
ftr-294	114	37	)	)	PUNCT
ftr-294	114	38	.	.	PUNCT
ftr-294	115	1	21	21	NUM
ftr-294	115	2	in	in	ADP
ftr-294	115	3	the	the	DET
ftr-294	115	4	latter	latter	ADJ
ftr-294	115	5	case	case	NOUN
ftr-294	115	6	,	,	PUNCT
ftr-294	115	7	according	accord	VERB
ftr-294	115	8	to	to	ADP
ftr-294	115	9	chevron	chevron	NOUN
ftr-294	115	10	,	,	PUNCT
ftr-294	115	11	a	a	DET
ftr-294	115	12	court	court	NOUN
ftr-294	115	13	should	should	AUX
ftr-294	115	14	uphold	uphold	VERB
ftr-294	115	15	that	that	DET
ftr-294	115	16	agency	agency	NOUN
ftr-294	115	17	’s	’s	PART
ftr-294	115	18	interpretation	interpretation	NOUN
ftr-294	115	19	so	so	ADV
ftr-294	115	20	long	long	ADV
ftr-294	115	21	as	as	SCONJ
ftr-294	115	22	it	it	PRON
ftr-294	115	23	is	be	AUX
ftr-294	115	24	a	a	DET
ftr-294	115	25	“	"	PUNCT
ftr-294	115	26	permissible	permissible	ADJ
ftr-294	115	27	construction	construction	NOUN
ftr-294	115	28	”	"	PUNCT
ftr-294	115	29	22	22	NUM
ftr-294	115	30	that	that	PRON
ftr-294	115	31	is	be	AUX
ftr-294	115	32	not	not	PART
ftr-294	115	33	“	"	PUNCT
ftr-294	115	34	arbitrary	arbitrary	ADJ
ftr-294	115	35	,	,	PUNCT
ftr-294	115	36	capricious	capricious	ADJ
ftr-294	115	37	or	or	CCONJ
ftr-294	115	38	manifestly	manifestly	ADV
ftr-294	115	39	contrary	contrary	ADJ
ftr-294	115	40	to	to	ADP
ftr-294	115	41	the	the	DET
ftr-294	115	42	statute	statute	NOUN
ftr-294	115	43	”	"	PUNCT
ftr-294	115	44	23	23	NUM
ftr-294	115	45	(	(	PUNCT
ftr-294	115	46	chevron	chevron	NOUN
ftr-294	115	47	step	step	NOUN
ftr-294	115	48	2	2	NUM
ftr-294	115	49	)	)	PUNCT
ftr-294	115	50	.	.	PUNCT
ftr-294	116	1	clearly	clearly	ADV
ftr-294	116	2	,	,	PUNCT
ftr-294	116	3	treasury	treasury	PROPN
ftr-294	116	4	’s	’s	PART
ftr-294	116	5	power	power	NOUN
ftr-294	116	6	to	to	PART
ftr-294	116	7	issue	issue	VERB
ftr-294	116	8	retroactive	retroactive	ADJ
ftr-294	116	9	regulations	regulation	NOUN
ftr-294	116	10	to	to	PART
ftr-294	116	11	“	"	PUNCT
ftr-294	116	12	prevent	prevent	VERB
ftr-294	116	13	abuse	abuse	NOUN
ftr-294	116	14	”	"	PUNCT
ftr-294	116	15	is	be	AUX
ftr-294	116	16	an	an	DET
ftr-294	116	17	ambiguous	ambiguous	ADJ
ftr-294	116	18	one	one	NOUN
ftr-294	116	19	and	and	CCONJ
ftr-294	116	20	when	when	SCONJ
ftr-294	116	21	terms	term	NOUN
ftr-294	116	22	in	in	ADP
ftr-294	116	23	a	a	DET
ftr-294	116	24	statute	statute	NOUN
ftr-294	116	25	are	be	AUX
ftr-294	116	26	ambiguous	ambiguous	ADJ
ftr-294	116	27	,	,	PUNCT
ftr-294	116	28	17	17	NUM
ftr-294	116	29	.	.	PUNCT
ftr-294	117	1	united	united	PROPN
ftr-294	117	2	states	states	PROPN
ftr-294	117	3	v.	v.	PROPN
ftr-294	117	4	mead	mead	PROPN
ftr-294	117	5	corp	corp	PROPN
ftr-294	117	6	.	.	PROPN
ftr-294	117	7	,	,	PUNCT
ftr-294	117	8	533	533	NUM
ftr-294	117	9	u.s	u.s	PROPN
ftr-294	117	10	.	.	PROPN
ftr-294	117	11	218	218	NUM
ftr-294	117	12	,	,	PUNCT
ftr-294	117	13	226–27	226–27	NUM
ftr-294	117	14	(	(	PUNCT
ftr-294	117	15	2001	2001	NUM
ftr-294	117	16	)	)	PUNCT
ftr-294	117	17	.	.	PUNCT
ftr-294	118	1	18	18	NUM
ftr-294	118	2	.	.	PUNCT
ftr-294	119	1	i	i	PRON
ftr-294	119	2	d.	d.	PROPN
ftr-294	119	3	at	at	ADP
ftr-294	119	4	227	227	NUM
ftr-294	119	5	.	.	PROPN
ftr-294	119	6	19	19	NUM
ftr-294	119	7	.	.	PUNCT
ftr-294	119	8	mayo	mayo	PROPN
ftr-294	119	9	found	find	VERB
ftr-294	119	10	.	.	PUNCT
ftr-294	120	1	v.	v.	PROPN
ftr-294	120	2	united	united	PROPN
ftr-294	120	3	states	states	PROPN
ftr-294	120	4	,	,	PUNCT
ftr-294	120	5	131	131	NUM
ftr-294	120	6	s.	s.	PROPN
ftr-294	120	7	ct	ct	PROPN
ftr-294	120	8	.	.	PROPN
ftr-294	120	9	704	704	NUM
ftr-294	120	10	,	,	PUNCT
ftr-294	120	11	704	704	NUM
ftr-294	120	12	(	(	PUNCT
ftr-294	120	13	2011	2011	NUM
ftr-294	120	14	)	)	PUNCT
ftr-294	120	15	.	.	PUNCT
ftr-294	121	1	20	20	NUM
ftr-294	121	2	.	.	PUNCT
ftr-294	122	1	i	i	PRON
ftr-294	122	2	d.	d.	PROPN
ftr-294	122	3	at	at	ADP
ftr-294	122	4	842	842	NUM
ftr-294	122	5	.	.	PUNCT
ftr-294	122	6	21	21	NUM
ftr-294	122	7	.	.	PUNCT
ftr-294	123	1	i	i	PRON
ftr-294	123	2	d.	d.	PROPN
ftr-294	123	3	see	see	VERB
ftr-294	123	4	also	also	ADV
ftr-294	123	5	united	united	PROPN
ftr-294	123	6	states	states	PROPN
ftr-294	123	7	v.	v.	ADP
ftr-294	123	8	home	home	PROPN
ftr-294	123	9	concrete	concrete	PROPN
ftr-294	123	10	&	&	CCONJ
ftr-294	123	11	supply	supply	PROPN
ftr-294	123	12	,	,	PUNCT
ftr-294	123	13	llc	llc	PROPN
ftr-294	123	14	,	,	PUNCT
ftr-294	123	15	132	132	NUM
ftr-294	123	16	s.	s.	PROPN
ftr-294	123	17	ct	ct	PROPN
ftr-294	123	18	.	.	PROPN
ftr-294	123	19	1836	1836	NUM
ftr-294	123	20	(	(	PUNCT
ftr-294	123	21	2012	2012	NUM
ftr-294	123	22	)	)	PUNCT
ftr-294	123	23	.	.	PUNCT
ftr-294	124	1	the	the	DET
ftr-294	124	2	supreme	supreme	PROPN
ftr-294	124	3	court	court	PROPN
ftr-294	124	4	made	make	VERB
ftr-294	124	5	clear	clear	ADJ
ftr-294	124	6	that	that	SCONJ
ftr-294	124	7	chevron	chevron	NOUN
ftr-294	124	8	’s	’s	PART
ftr-294	124	9	first	first	ADJ
ftr-294	124	10	step	step	NOUN
ftr-294	124	11	seeks	seek	VERB
ftr-294	124	12	to	to	PART
ftr-294	124	13	solve	solve	VERB
ftr-294	124	14	the	the	DET
ftr-294	124	15	“	"	PUNCT
ftr-294	124	16	underlying	underlie	VERB
ftr-294	124	17	interpretive	interpretive	ADJ
ftr-294	124	18	problem	problem	NOUN
ftr-294	124	19	of	of	ADP
ftr-294	124	20	deciding	decide	VERB
ftr-294	124	21	whether	whether	SCONJ
ftr-294	124	22	or	or	CCONJ
ftr-294	124	23	when	when	SCONJ
ftr-294	124	24	a	a	DET
ftr-294	124	25	particular	particular	ADJ
ftr-294	124	26	statute	statute	NOUN
ftr-294	124	27	in	in	ADP
ftr-294	124	28	effect	effect	NOUN
ftr-294	124	29	delegates	delegate	NOUN
ftr-294	124	30	to	to	ADP
ftr-294	124	31	an	an	DET
ftr-294	124	32	agency	agency	NOUN
ftr-294	124	33	the	the	DET
ftr-294	124	34	power	power	NOUN
ftr-294	124	35	to	to	PART
ftr-294	124	36	fill	fill	VERB
ftr-294	124	37	a	a	DET
ftr-294	124	38	gap	gap	NOUN
ftr-294	124	39	,	,	PUNCT
ftr-294	124	40	thereby	thereby	ADV
ftr-294	124	41	implicitly	implicitly	ADV
ftr-294	124	42	taking	take	VERB
ftr-294	124	43	from	from	ADP
ftr-294	124	44	a	a	DET
ftr-294	124	45	court	court	NOUN
ftr-294	124	46	the	the	DET
ftr-294	124	47	power	power	NOUN
ftr-294	124	48	to	to	PART
ftr-294	124	49	void	void	VERB
ftr-294	124	50	a	a	DET
ftr-294	124	51	reasonable	reasonable	ADJ
ftr-294	124	52	gap	gap	NOUN
ftr-294	124	53	-	-	PUNCT
ftr-294	124	54	filling	fill	VERB
ftr-294	124	55	interpretation	interpretation	NOUN
ftr-294	124	56	.	.	PUNCT
ftr-294	124	57	”	"	PUNCT
ftr-294	125	1	when	when	SCONJ
ftr-294	125	2	a	a	DET
ftr-294	125	3	statute	statute	NOUN
ftr-294	125	4	is	be	AUX
ftr-294	125	5	silent	silent	ADJ
ftr-294	125	6	or	or	CCONJ
ftr-294	125	7	ambiguous	ambiguous	ADJ
ftr-294	125	8	about	about	ADP
ftr-294	125	9	the	the	DET
ftr-294	125	10	question	question	NOUN
ftr-294	125	11	addressed	address	VERB
ftr-294	125	12	by	by	ADP
ftr-294	125	13	the	the	DET
ftr-294	125	14	agency	agency	NOUN
ftr-294	125	15	interpretation	interpretation	NOUN
ftr-294	125	16	,	,	PUNCT
ftr-294	125	17	it	it	PRON
ftr-294	125	18	is	be	AUX
ftr-294	125	19	likely	likely	ADJ
ftr-294	125	20	that	that	SCONJ
ftr-294	125	21	congress	congress	PROPN
ftr-294	125	22	intended	intend	VERB
ftr-294	125	23	the	the	DET
ftr-294	125	24	agency	agency	NOUN
ftr-294	125	25	to	to	PART
ftr-294	125	26	fill	fill	VERB
ftr-294	125	27	the	the	DET
ftr-294	125	28	statutory	statutory	ADJ
ftr-294	125	29	gap	gap	NOUN
ftr-294	125	30	.	.	PUNCT
ftr-294	126	1	22	22	NUM
ftr-294	126	2	.	.	PUNCT
ftr-294	127	1	i	i	PRON
ftr-294	127	2	d.	d.	PROPN
ftr-294	127	3	at	at	ADP
ftr-294	127	4	844	844	NUM
ftr-294	127	5	.	.	PUNCT
ftr-294	127	6	23	23	NUM
ftr-294	127	7	.	.	PUNCT
ftr-294	128	1	i	i	PRON
ftr-294	128	2	d.	d.	PROPN
ftr-294	128	3	2013	2013	NUM
ftr-294	128	4	]	]	PUNCT
ftr-294	128	5	tax	tax	NOUN
ftr-294	128	6	abuse	abuse	NOUN
ftr-294	128	7	according	accord	VERB
ftr-294	128	8	to	to	ADP
ftr-294	128	9	whom	whom	PRON
ftr-294	128	10	?	?	PUNCT
ftr-294	129	1	7	7	NUM
ftr-294	129	2	courts	court	NOUN
ftr-294	129	3	generally	generally	ADV
ftr-294	129	4	conclude	conclude	VERB
ftr-294	129	5	that	that	SCONJ
ftr-294	129	6	congress	congress	PROPN
ftr-294	129	7	intended	intend	VERB
ftr-294	129	8	the	the	DET
ftr-294	129	9	relevant	relevant	ADJ
ftr-294	129	10	agency	agency	NOUN
ftr-294	129	11	to	to	PART
ftr-294	129	12	provide	provide	VERB
ftr-294	129	13	clarification	clarification	NOUN
ftr-294	129	14	.	.	PUNCT
ftr-294	130	1	however	however	ADV
ftr-294	130	2	,	,	PUNCT
ftr-294	130	3	the	the	DET
ftr-294	130	4	powers	power	NOUN
ftr-294	130	5	granted	grant	VERB
ftr-294	130	6	in	in	ADP
ftr-294	130	7	section	section	NOUN
ftr-294	130	8	7805(b	7805(b	PROPN
ftr-294	130	9	)	)	PUNCT
ftr-294	130	10	are	be	AUX
ftr-294	130	11	purposefully	purposefully	ADV
ftr-294	130	12	limited	limited	ADJ
ftr-294	130	13	and	and	CCONJ
ftr-294	130	14	prohibit	prohibit	VERB
ftr-294	130	15	retroactive	retroactive	ADJ
ftr-294	130	16	regulation	regulation	NOUN
ftr-294	130	17	unless	unless	SCONJ
ftr-294	130	18	certain	certain	ADJ
ftr-294	130	19	exceptions	exception	NOUN
ftr-294	130	20	apply	apply	VERB
ftr-294	130	21	.	.	PUNCT
ftr-294	131	1	it	it	PRON
ftr-294	131	2	is	be	AUX
ftr-294	131	3	therefore	therefore	ADV
ftr-294	131	4	not	not	PART
ftr-294	131	5	clear	clear	ADJ
ftr-294	131	6	whether	whether	SCONJ
ftr-294	131	7	congress	congress	PROPN
ftr-294	131	8	intended	intend	VERB
ftr-294	131	9	treasury	treasury	NOUN
ftr-294	131	10	to	to	PART
ftr-294	131	11	interpret	interpret	VERB
ftr-294	131	12	the	the	DET
ftr-294	131	13	meaning	meaning	NOUN
ftr-294	131	14	of	of	ADP
ftr-294	131	15	these	these	DET
ftr-294	131	16	exceptions	exception	NOUN
ftr-294	131	17	,	,	PUNCT
ftr-294	131	18	including	include	VERB
ftr-294	131	19	section	section	NOUN
ftr-294	131	20	7805(b)(3	7805(b)(3	NOUN
ftr-294	131	21	)	)	PUNCT
ftr-294	131	22	’s	’s	PART
ftr-294	131	23	abuse	abuse	NOUN
ftr-294	131	24	exception	exception	NOUN
ftr-294	131	25	,	,	PUNCT
ftr-294	131	26	or	or	CCONJ
ftr-294	131	27	expected	expect	VERB
ftr-294	131	28	courts	court	NOUN
ftr-294	131	29	to	to	PART
ftr-294	131	30	play	play	VERB
ftr-294	131	31	this	this	DET
ftr-294	131	32	role	role	NOUN
ftr-294	131	33	.	.	PUNCT
ftr-294	132	1	to	to	PART
ftr-294	132	2	answer	answer	VERB
ftr-294	132	3	this	this	DET
ftr-294	132	4	question	question	NOUN
ftr-294	132	5	,	,	PUNCT
ftr-294	132	6	this	this	DET
ftr-294	132	7	article	article	NOUN
ftr-294	132	8	considers	consider	VERB
ftr-294	132	9	the	the	DET
ftr-294	132	10	way	way	NOUN
ftr-294	132	11	in	in	ADP
ftr-294	132	12	which	which	PRON
ftr-294	132	13	section	section	NOUN
ftr-294	132	14	7805(b)(3	7805(b)(3	NOUN
ftr-294	132	15	)	)	PUNCT
ftr-294	132	16	fits	fit	VERB
ftr-294	132	17	within	within	ADP
ftr-294	132	18	the	the	DET
ftr-294	132	19	internal	internal	ADJ
ftr-294	132	20	revenue	revenue	NOUN
ftr-294	132	21	code	code	NOUN
ftr-294	132	22	,	,	PUNCT
ftr-294	132	23	the	the	DET
ftr-294	132	24	legislative	legislative	ADJ
ftr-294	132	25	history	history	NOUN
ftr-294	132	26	of	of	ADP
ftr-294	132	27	section	section	NOUN
ftr-294	132	28	7805(b)(3	7805(b)(3	NOUN
ftr-294	132	29	)	)	PUNCT
ftr-294	132	30	,	,	PUNCT
ftr-294	132	31	and	and	CCONJ
ftr-294	132	32	the	the	DET
ftr-294	132	33	special	special	ADJ
ftr-294	132	34	expertise	expertise	NOUN
ftr-294	132	35	of	of	ADP
ftr-294	132	36	the	the	DET
ftr-294	132	37	treasury	treasury	NOUN
ftr-294	132	38	and	and	CCONJ
ftr-294	132	39	internal	internal	ADJ
ftr-294	132	40	revenue	revenue	NOUN
ftr-294	132	41	service	service	NOUN
ftr-294	132	42	,	,	PUNCT
ftr-294	132	43	and	and	CCONJ
ftr-294	132	44	ultimately	ultimately	ADV
ftr-294	132	45	concludes	conclude	VERB
ftr-294	132	46	that	that	SCONJ
ftr-294	132	47	congress	congress	PROPN
ftr-294	132	48	intended	intend	VERB
ftr-294	132	49	treasury	treasury	NOUN
ftr-294	132	50	to	to	PART
ftr-294	132	51	interpret	interpret	VERB
ftr-294	132	52	section	section	NOUN
ftr-294	132	53	7805(b)(3	7805(b)(3	NOUN
ftr-294	132	54	)	)	PUNCT
ftr-294	132	55	’s	’s	PART
ftr-294	132	56	abuse	abuse	NOUN
ftr-294	132	57	exception	exception	NOUN
ftr-294	132	58	.	.	PUNCT
ftr-294	133	1	as	as	ADP
ftr-294	133	2	a	a	DET
ftr-294	133	3	result	result	NOUN
ftr-294	133	4	,	,	PUNCT
ftr-294	133	5	a	a	DET
ftr-294	133	6	treasury	treasury	PROPN
ftr-294	133	7	regulation	regulation	NOUN
ftr-294	133	8	’s	’s	PART
ftr-294	133	9	interpretation	interpretation	NOUN
ftr-294	133	10	of	of	ADP
ftr-294	133	11	section	section	NOUN
ftr-294	133	12	7805(b)(3	7805(b)(3	NOUN
ftr-294	133	13	)	)	PUNCT
ftr-294	133	14	will	will	AUX
ftr-294	133	15	generally	generally	ADV
ftr-294	133	16	satisfy	satisfy	VERB
ftr-294	133	17	chevron	chevron	ADJ
ftr-294	133	18	step	step	NOUN
ftr-294	133	19	1	1	NUM
ftr-294	133	20	.	.	NUM
ftr-294	133	21	24	24	NUM
ftr-294	133	22	if	if	SCONJ
ftr-294	133	23	it	it	PRON
ftr-294	133	24	does	do	VERB
ftr-294	133	25	,	,	PUNCT
ftr-294	133	26	that	that	DET
ftr-294	133	27	interpretation	interpretation	NOUN
ftr-294	133	28	will	will	AUX
ftr-294	133	29	be	be	AUX
ftr-294	133	30	upheld	uphold	VERB
ftr-294	133	31	so	so	ADV
ftr-294	133	32	long	long	ADV
ftr-294	133	33	as	as	SCONJ
ftr-294	133	34	it	it	PRON
ftr-294	133	35	is	be	AUX
ftr-294	133	36	not	not	PART
ftr-294	133	37	an	an	DET
ftr-294	133	38	“	"	PUNCT
ftr-294	133	39	arbitrary	arbitrary	ADJ
ftr-294	133	40	or	or	CCONJ
ftr-294	133	41	capricious	capricious	ADJ
ftr-294	133	42	”	"	PUNCT
ftr-294	133	43	construction	construction	NOUN
ftr-294	133	44	of	of	ADP
ftr-294	133	45	section	section	NOUN
ftr-294	133	46	7805(b)(3	7805(b)(3	NOUN
ftr-294	133	47	)	)	PUNCT
ftr-294	133	48	(	(	PUNCT
ftr-294	133	49	chevron	chevron	NOUN
ftr-294	133	50	step	step	NOUN
ftr-294	133	51	2	2	NUM
ftr-294	133	52	)	)	PUNCT
ftr-294	133	53	.	.	PUNCT
ftr-294	134	1	25	25	NUM
ftr-294	134	2	while	while	SCONJ
ftr-294	134	3	this	this	DET
ftr-294	134	4	standard	standard	NOUN
ftr-294	134	5	is	be	AUX
ftr-294	134	6	high	high	ADJ
ftr-294	134	7	,	,	PUNCT
ftr-294	134	8	it	it	PRON
ftr-294	134	9	is	be	AUX
ftr-294	134	10	not	not	PART
ftr-294	134	11	necessarily	necessarily	ADV
ftr-294	134	12	“	"	PUNCT
ftr-294	134	13	insurmountable	insurmountable	ADJ
ftr-294	134	14	.	.	PUNCT
ftr-294	134	15	”	"	PUNCT
ftr-294	135	1	26	26	NUM
ftr-294	135	2	for	for	ADP
ftr-294	135	3	instance	instance	NOUN
ftr-294	135	4	,	,	PUNCT
ftr-294	135	5	this	this	DET
ftr-294	135	6	article	article	NOUN
ftr-294	135	7	argues	argue	VERB
ftr-294	135	8	that	that	SCONJ
ftr-294	135	9	courts	court	NOUN
ftr-294	135	10	should	should	AUX
ftr-294	135	11	invalidate	invalidate	VERB
ftr-294	135	12	interpretations	interpretation	NOUN
ftr-294	135	13	that	that	PRON
ftr-294	135	14	enact	enact	VERB
ftr-294	135	15	too	too	ADV
ftr-294	135	16	great	great	ADJ
ftr-294	135	17	an	an	DET
ftr-294	135	18	alteration	alteration	NOUN
ftr-294	135	19	to	to	ADP
ftr-294	135	20	current	current	ADJ
ftr-294	135	21	tax	tax	NOUN
ftr-294	135	22	laws	law	NOUN
ftr-294	135	23	.	.	PUNCT
ftr-294	136	1	27	27	NUM
ftr-294	137	1	this	this	DET
ftr-294	137	2	article	article	NOUN
ftr-294	137	3	proceeds	proceed	VERB
ftr-294	137	4	in	in	ADP
ftr-294	137	5	four	four	NUM
ftr-294	137	6	parts	part	NOUN
ftr-294	137	7	.	.	PUNCT
ftr-294	138	1	section	section	NOUN
ftr-294	138	2	ii	ii	PROPN
ftr-294	138	3	explains	explain	VERB
ftr-294	138	4	the	the	DET
ftr-294	138	5	significant	significant	ADJ
ftr-294	138	6	role	role	NOUN
ftr-294	138	7	retroactive	retroactive	ADJ
ftr-294	138	8	regulations	regulation	NOUN
ftr-294	138	9	play	play	VERB
ftr-294	138	10	in	in	ADP
ftr-294	138	11	curbing	curb	VERB
ftr-294	138	12	tax	tax	NOUN
ftr-294	138	13	abuse	abuse	NOUN
ftr-294	138	14	and	and	CCONJ
ftr-294	138	15	describes	describe	VERB
ftr-294	138	16	past	past	NOUN
ftr-294	138	17	and	and	CCONJ
ftr-294	138	18	current	current	ADJ
ftr-294	138	19	laws	law	NOUN
ftr-294	138	20	regarding	regard	VERB
ftr-294	138	21	retroactive	retroactive	ADJ
ftr-294	138	22	tax	tax	NOUN
ftr-294	138	23	regulations	regulation	NOUN
ftr-294	138	24	.	.	PUNCT
ftr-294	139	1	section	section	NOUN
ftr-294	139	2	iii	iii	PROPN
ftr-294	139	3	summarizes	summarize	NOUN
ftr-294	139	4	the	the	DET
ftr-294	139	5	cases	case	NOUN
ftr-294	139	6	that	that	PRON
ftr-294	139	7	have	have	AUX
ftr-294	139	8	applied	apply	VERB
ftr-294	139	9	section	section	NOUN
ftr-294	139	10	7805(b)(3	7805(b)(3	NOUN
ftr-294	139	11	)	)	PUNCT
ftr-294	139	12	to	to	PART
ftr-294	139	13	review	review	VERB
ftr-294	139	14	retroactive	retroactive	ADJ
ftr-294	139	15	treasury	treasury	NOUN
ftr-294	139	16	regulations	regulation	NOUN
ftr-294	139	17	.	.	PUNCT
ftr-294	140	1	section	section	NOUN
ftr-294	140	2	iv	iv	PROPN
ftr-294	140	3	applies	apply	VERB
ftr-294	140	4	relevant	relevant	ADJ
ftr-294	140	5	deference	deference	NOUN
ftr-294	140	6	doctrines	doctrine	NOUN
ftr-294	140	7	to	to	PART
ftr-294	140	8	conclude	conclude	VERB
ftr-294	140	9	that	that	SCONJ
ftr-294	140	10	a	a	DET
ftr-294	140	11	treasury	treasury	NOUN
ftr-294	140	12	regulation	regulation	NOUN
ftr-294	140	13	’s	’s	PART
ftr-294	140	14	interpretation	interpretation	NOUN
ftr-294	140	15	of	of	ADP
ftr-294	140	16	section	section	NOUN
ftr-294	140	17	7805(b)(3	7805(b)(3	NOUN
ftr-294	140	18	)	)	PUNCT
ftr-294	140	19	’s	’s	PART
ftr-294	140	20	abuse	abuse	NOUN
ftr-294	140	21	exception	exception	NOUN
ftr-294	140	22	should	should	AUX
ftr-294	140	23	be	be	AUX
ftr-294	140	24	eligible	eligible	ADJ
ftr-294	140	25	to	to	PART
ftr-294	140	26	receive	receive	VERB
ftr-294	140	27	strong	strong	ADJ
ftr-294	140	28	chevron	chevron	NOUN
ftr-294	140	29	deference	deference	NOUN
ftr-294	140	30	,	,	PUNCT
ftr-294	140	31	so	so	ADV
ftr-294	140	32	long	long	ADV
ftr-294	140	33	as	as	SCONJ
ftr-294	140	34	it	it	PRON
ftr-294	140	35	is	be	AUX
ftr-294	140	36	enacted	enact	VERB
ftr-294	140	37	under	under	ADP
ftr-294	140	38	proper	proper	ADJ
ftr-294	140	39	procedures	procedure	NOUN
ftr-294	140	40	.	.	PUNCT
ftr-294	141	1	section	section	NOUN
ftr-294	141	2	v	v	PROPN
ftr-294	141	3	shows	show	VERB
ftr-294	141	4	the	the	DET
ftr-294	141	5	way	way	NOUN
ftr-294	141	6	in	in	ADP
ftr-294	141	7	which	which	PRON
ftr-294	141	8	chevron	chevron	NOUN
ftr-294	141	9	’s	’s	PART
ftr-294	141	10	two	two	NUM
ftr-294	141	11	-	-	PUNCT
ftr-294	141	12	step	step	NOUN
ftr-294	141	13	test	test	NOUN
ftr-294	141	14	should	should	AUX
ftr-294	141	15	be	be	AUX
ftr-294	141	16	applied	apply	VERB
ftr-294	141	17	to	to	ADP
ftr-294	141	18	regulations	regulation	NOUN
ftr-294	141	19	made	make	VERB
ftr-294	141	20	retroactive	retroactive	ADJ
ftr-294	141	21	to	to	AUX
ftr-294	141	22	“	"	PUNCT
ftr-294	141	23	prevent	prevent	VERB
ftr-294	141	24	abuse	abuse	NOUN
ftr-294	141	25	”	"	PUNCT
ftr-294	141	26	under	under	ADP
ftr-294	141	27	section	section	NOUN
ftr-294	141	28	7805(b)(3	7805(b)(3	NOUN
ftr-294	141	29	)	)	PUNCT
ftr-294	141	30	.	.	PUNCT
ftr-294	142	1	24	24	NUM
ftr-294	142	2	.	.	PUNCT
ftr-294	143	1	as	as	SCONJ
ftr-294	143	2	discussed	discuss	VERB
ftr-294	143	3	in	in	ADP
ftr-294	143	4	section	section	NOUN
ftr-294	143	5	iii	iii	PROPN
ftr-294	143	6	,	,	PUNCT
ftr-294	143	7	some	some	DET
ftr-294	143	8	courts	court	NOUN
ftr-294	143	9	might	might	AUX
ftr-294	143	10	also	also	ADV
ftr-294	143	11	look	look	VERB
ftr-294	143	12	at	at	ADP
ftr-294	143	13	whether	whether	SCONJ
ftr-294	143	14	congress	congress	PROPN
ftr-294	143	15	unambiguously	unambiguously	ADV
ftr-294	143	16	foreclosed	foreclose	VERB
ftr-294	143	17	a	a	DET
ftr-294	143	18	particular	particular	ADJ
ftr-294	143	19	interpretation	interpretation	NOUN
ftr-294	143	20	of	of	ADP
ftr-294	143	21	section	section	NOUN
ftr-294	143	22	7805(b)(3	7805(b)(3	NOUN
ftr-294	143	23	)	)	PUNCT
ftr-294	143	24	at	at	ADP
ftr-294	143	25	chevron	chevron	ADJ
ftr-294	143	26	step	step	NOUN
ftr-294	143	27	1	1	NUM
ftr-294	143	28	.	.	PUNCT
ftr-294	144	1	other	other	ADJ
ftr-294	144	2	courts	court	NOUN
ftr-294	144	3	might	might	AUX
ftr-294	144	4	reserve	reserve	VERB
ftr-294	144	5	this	this	DET
ftr-294	144	6	inquiry	inquiry	NOUN
ftr-294	144	7	for	for	ADP
ftr-294	144	8	chevron	chevron	NOUN
ftr-294	144	9	step	step	NOUN
ftr-294	144	10	2	2	NUM
ftr-294	144	11	.	.	NUM
ftr-294	144	12	25	25	NUM
ftr-294	144	13	.	.	PUNCT
ftr-294	145	1	chevron	chevron	PROPN
ftr-294	145	2	,	,	PUNCT
ftr-294	145	3	u.s.a	u.s.a	PROPN
ftr-294	145	4	.	.	PROPN
ftr-294	145	5	,	,	PUNCT
ftr-294	145	6	inc	inc	PROPN
ftr-294	145	7	.	.	PROPN
ftr-294	145	8	v.	v.	ADP
ftr-294	145	9	natural	natural	ADJ
ftr-294	145	10	res	re	NOUN
ftr-294	145	11	.	.	PUNCT
ftr-294	146	1	def	def	PROPN
ftr-294	146	2	.	.	PROPN
ftr-294	146	3	council	council	PROPN
ftr-294	146	4	,	,	PUNCT
ftr-294	146	5	inc	inc	PROPN
ftr-294	146	6	.	.	PROPN
ftr-294	146	7	,	,	PUNCT
ftr-294	146	8	467	467	NUM
ftr-294	146	9	u.s	u.s	PROPN
ftr-294	146	10	.	.	PROPN
ftr-294	146	11	837	837	NUM
ftr-294	146	12	,	,	PUNCT
ftr-294	146	13	844	844	NUM
ftr-294	146	14	(	(	PUNCT
ftr-294	146	15	1984	1984	NUM
ftr-294	146	16	)	)	PUNCT
ftr-294	146	17	.	.	PUNCT
ftr-294	147	1	26	26	NUM
ftr-294	147	2	.	.	PUNCT
ftr-294	147	3	leandra	leandra	PROPN
ftr-294	147	4	lederman	lederman	PROPN
ftr-294	147	5	,	,	PUNCT
ftr-294	147	6	the	the	DET
ftr-294	147	7	fight	fight	NOUN
ftr-294	147	8	over	over	ADP
ftr-294	147	9	“	"	PUNCT
ftr-294	147	10	fighting	fight	VERB
ftr-294	147	11	regs	reg	NOUN
ftr-294	147	12	”	"	PUNCT
ftr-294	147	13	and	and	CCONJ
ftr-294	147	14	judicial	judicial	ADJ
ftr-294	147	15	deference	deference	NOUN
ftr-294	147	16	in	in	ADP
ftr-294	147	17	tax	tax	NOUN
ftr-294	147	18	litigation	litigation	NOUN
ftr-294	147	19	,	,	PUNCT
ftr-294	147	20	92	92	NUM
ftr-294	147	21	b.u	b.u	PROPN
ftr-294	147	22	.	.	PROPN
ftr-294	147	23	l.	l.	PROPN
ftr-294	147	24	rev	rev	PROPN
ftr-294	147	25	.	.	PROPN
ftr-294	147	26	643	643	NUM
ftr-294	147	27	,	,	PUNCT
ftr-294	147	28	697	697	NUM
ftr-294	147	29	(	(	PUNCT
ftr-294	147	30	2012	2012	NUM
ftr-294	147	31	)	)	PUNCT
ftr-294	148	1	[	[	X
ftr-294	148	2	hereinafter	hereinafter	NOUN
ftr-294	148	3	lederman	lederman	NOUN
ftr-294	148	4	,	,	PUNCT
ftr-294	148	5	fighting	fight	VERB
ftr-294	148	6	regs	reg	NOUN
ftr-294	148	7	]	]	PUNCT
ftr-294	148	8	(	(	PUNCT
ftr-294	148	9	citing	cite	VERB
ftr-294	148	10	judulang	judulang	PROPN
ftr-294	148	11	v.	v.	PROPN
ftr-294	148	12	holder	holder	PROPN
ftr-294	148	13	,	,	PUNCT
ftr-294	148	14	132	132	NUM
ftr-294	148	15	s.	s.	PROPN
ftr-294	148	16	ct	ct	PROPN
ftr-294	148	17	.	.	PROPN
ftr-294	148	18	476	476	NUM
ftr-294	148	19	,	,	PUNCT
ftr-294	148	20	479	479	NUM
ftr-294	148	21	(	(	PUNCT
ftr-294	148	22	2011	2011	NUM
ftr-294	148	23	)	)	PUNCT
ftr-294	148	24	)	)	PUNCT
ftr-294	148	25	.	.	PUNCT
ftr-294	149	1	27	27	NUM
ftr-294	149	2	.	.	PUNCT
ftr-294	150	1	as	as	SCONJ
ftr-294	150	2	discussed	discuss	VERB
ftr-294	150	3	,	,	PUNCT
ftr-294	150	4	this	this	DET
ftr-294	150	5	inquiry	inquiry	NOUN
ftr-294	150	6	may	may	AUX
ftr-294	150	7	fall	fall	VERB
ftr-294	150	8	either	either	CCONJ
ftr-294	150	9	at	at	ADP
ftr-294	150	10	chevron	chevron	ADJ
ftr-294	150	11	step	step	NOUN
ftr-294	150	12	1	1	NUM
ftr-294	150	13	or	or	CCONJ
ftr-294	150	14	2	2	NUM
ftr-294	150	15	,	,	PUNCT
ftr-294	150	16	depending	depend	VERB
ftr-294	150	17	on	on	ADP
ftr-294	150	18	the	the	DET
ftr-294	150	19	court	court	NOUN
ftr-294	150	20	.	.	PUNCT
ftr-294	151	1	see	see	VERB
ftr-294	151	2	infra	infra	NOUN
ftr-294	151	3	section	section	NOUN
ftr-294	151	4	iii	iii	PROPN
ftr-294	151	5	.	.	PROPN
ftr-294	151	6	8	8	NUM
ftr-294	151	7	florida	florida	PROPN
ftr-294	151	8	tax	tax	NOUN
ftr-294	151	9	review	review	NOUN
ftr-294	151	10	vol	vol	NOUN
ftr-294	151	11	.	.	PUNCT
ftr-294	152	1	15:1	15:1	NUM
ftr-294	152	2	ii	ii	NOUN
ftr-294	152	3	.	.	PUNCT
ftr-294	153	1	putting	put	VERB
ftr-294	153	2	retroactive	retroactive	ADJ
ftr-294	153	3	treasury	treasury	NOUN
ftr-294	153	4	regulations	regulation	NOUN
ftr-294	153	5	in	in	ADP
ftr-294	153	6	context	context	NOUN
ftr-294	153	7	a.	a.	NOUN
ftr-294	153	8	the	the	DET
ftr-294	153	9	significance	significance	NOUN
ftr-294	153	10	of	of	ADP
ftr-294	153	11	retroactive	retroactive	ADJ
ftr-294	153	12	tax	tax	NOUN
ftr-294	153	13	regulations	regulation	NOUN
ftr-294	153	14	although	although	SCONJ
ftr-294	153	15	the	the	DET
ftr-294	153	16	scope	scope	NOUN
ftr-294	153	17	of	of	ADP
ftr-294	153	18	this	this	DET
ftr-294	153	19	authority	authority	NOUN
ftr-294	153	20	has	have	AUX
ftr-294	153	21	changed	change	VERB
ftr-294	153	22	over	over	ADP
ftr-294	153	23	time	time	NOUN
ftr-294	153	24	,	,	PUNCT
ftr-294	153	25	the	the	DET
ftr-294	153	26	treasury	treasury	PROPN
ftr-294	153	27	department	department	PROPN
ftr-294	153	28	has	have	AUX
ftr-294	153	29	long	long	ADV
ftr-294	153	30	possessed	possess	VERB
ftr-294	153	31	some	some	DET
ftr-294	153	32	power	power	NOUN
ftr-294	153	33	to	to	PART
ftr-294	153	34	issue	issue	VERB
ftr-294	153	35	retroactive	retroactive	ADJ
ftr-294	153	36	regulations.28	regulations.28	NOUN
ftr-294	153	37	even	even	ADV
ftr-294	153	38	before	before	SCONJ
ftr-294	153	39	one	one	NUM
ftr-294	153	40	becomes	becomes	AUX
ftr-294	153	41	acquainted	acquaint	VERB
ftr-294	153	42	with	with	ADP
ftr-294	153	43	the	the	DET
ftr-294	153	44	specific	specific	ADJ
ftr-294	153	45	laws	law	NOUN
ftr-294	153	46	governing	govern	VERB
ftr-294	153	47	this	this	DET
ftr-294	153	48	power	power	NOUN
ftr-294	153	49	,	,	PUNCT
ftr-294	153	50	one	one	PRON
ftr-294	153	51	might	might	AUX
ftr-294	153	52	wonder	wonder	VERB
ftr-294	153	53	whether	whether	SCONJ
ftr-294	153	54	treasury	treasury	PROPN
ftr-294	153	55	should	should	AUX
ftr-294	153	56	possess	possess	VERB
ftr-294	153	57	any	any	DET
ftr-294	153	58	ability	ability	NOUN
ftr-294	153	59	to	to	PART
ftr-294	153	60	issue	issue	VERB
ftr-294	153	61	regulations	regulation	NOUN
ftr-294	153	62	that	that	PRON
ftr-294	153	63	apply	apply	VERB
ftr-294	153	64	to	to	ADP
ftr-294	153	65	transactions	transaction	NOUN
ftr-294	153	66	completed	complete	VERB
ftr-294	153	67	prior	prior	ADV
ftr-294	153	68	to	to	ADP
ftr-294	153	69	their	their	PRON
ftr-294	153	70	enactment	enactment	NOUN
ftr-294	153	71	.	.	PUNCT
ftr-294	154	1	scholars	scholar	NOUN
ftr-294	154	2	and	and	CCONJ
ftr-294	154	3	lawmakers	lawmaker	NOUN
ftr-294	154	4	have	have	AUX
ftr-294	154	5	engaged	engage	VERB
ftr-294	154	6	in	in	ADP
ftr-294	154	7	considerable	considerable	ADJ
ftr-294	154	8	debate	debate	NOUN
ftr-294	154	9	about	about	ADP
ftr-294	154	10	how	how	SCONJ
ftr-294	154	11	to	to	PART
ftr-294	154	12	define	define	VERB
ftr-294	154	13	the	the	DET
ftr-294	154	14	ideal	ideal	ADJ
ftr-294	154	15	boundaries	boundary	NOUN
ftr-294	154	16	of	of	ADP
ftr-294	154	17	this	this	DET
ftr-294	154	18	power.29	power.29	NOUN
ftr-294	154	19	far	far	ADV
ftr-294	154	20	less	less	ADV
ftr-294	154	21	controversial	controversial	ADJ
ftr-294	154	22	,	,	PUNCT
ftr-294	154	23	however	however	ADV
ftr-294	154	24	,	,	PUNCT
ftr-294	154	25	is	be	AUX
ftr-294	154	26	the	the	DET
ftr-294	154	27	need	need	NOUN
ftr-294	154	28	for	for	SCONJ
ftr-294	154	29	treasury	treasury	NOUN
ftr-294	154	30	to	to	PART
ftr-294	154	31	have	have	VERB
ftr-294	154	32	some	some	DET
ftr-294	154	33	ability	ability	NOUN
ftr-294	154	34	to	to	PART
ftr-294	154	35	use	use	VERB
ftr-294	154	36	retroactive	retroactive	ADJ
ftr-294	154	37	regulations	regulation	NOUN
ftr-294	154	38	to	to	PART
ftr-294	154	39	respond	respond	VERB
ftr-294	154	40	to	to	ADP
ftr-294	154	41	and	and	CCONJ
ftr-294	154	42	deter	deter	VERB
ftr-294	154	43	egregious	egregious	ADJ
ftr-294	154	44	tax	tax	NOUN
ftr-294	154	45	behavior	behavior	NOUN
ftr-294	154	46	.	.	PUNCT
ftr-294	155	1	sophisticated	sophisticated	ADJ
ftr-294	155	2	taxpayers	taxpayer	NOUN
ftr-294	155	3	and	and	CCONJ
ftr-294	155	4	their	their	PRON
ftr-294	155	5	advisors	advisor	NOUN
ftr-294	155	6	are	be	AUX
ftr-294	155	7	constantly	constantly	ADV
ftr-294	155	8	engaged	engage	VERB
ftr-294	155	9	in	in	ADP
ftr-294	155	10	efforts	effort	NOUN
ftr-294	155	11	to	to	PART
ftr-294	155	12	devise	devise	VERB
ftr-294	155	13	transactions	transaction	NOUN
ftr-294	155	14	that	that	PRON
ftr-294	155	15	produce	produce	VERB
ftr-294	155	16	tax	tax	NOUN
ftr-294	155	17	savings	saving	NOUN
ftr-294	155	18	within	within	ADP
ftr-294	155	19	the	the	DET
ftr-294	155	20	literal	literal	ADJ
ftr-294	155	21	meaning	meaning	NOUN
ftr-294	155	22	of	of	ADP
ftr-294	155	23	the	the	DET
ftr-294	155	24	internal	internal	ADJ
ftr-294	155	25	revenue	revenue	NOUN
ftr-294	155	26	code	code	NOUN
ftr-294	155	27	but	but	CCONJ
ftr-294	155	28	that	that	PRON
ftr-294	155	29	are	be	AUX
ftr-294	155	30	clearly	clearly	ADV
ftr-294	155	31	not	not	PART
ftr-294	155	32	intended	intend	VERB
ftr-294	155	33	by	by	ADP
ftr-294	155	34	the	the	DET
ftr-294	155	35	tax	tax	NOUN
ftr-294	155	36	laws.30	laws.30	NOUN
ftr-294	155	37	these	these	DET
ftr-294	155	38	transactions	transaction	NOUN
ftr-294	155	39	are	be	AUX
ftr-294	155	40	extremely	extremely	ADV
ftr-294	155	41	sophisticated	sophisticated	ADJ
ftr-294	155	42	and	and	CCONJ
ftr-294	155	43	varied	varied	ADJ
ftr-294	155	44	,	,	PUNCT
ftr-294	155	45	making	make	VERB
ftr-294	155	46	it	it	PRON
ftr-294	155	47	impossible	impossible	ADJ
ftr-294	155	48	to	to	PART
ftr-294	155	49	predict	predict	VERB
ftr-294	155	50	their	their	PRON
ftr-294	155	51	occurrence	occurrence	NOUN
ftr-294	155	52	ex	ex	PRON
ftr-294	155	53	ante.31	ante.31	NOUN
ftr-294	155	54	it	it	PRON
ftr-294	155	55	is	be	AUX
ftr-294	155	56	,	,	PUNCT
ftr-294	155	57	therefore	therefore	ADV
ftr-294	155	58	,	,	PUNCT
ftr-294	155	59	well	well	ADV
ftr-294	155	60	understood	understand	VERB
ftr-294	155	61	that	that	SCONJ
ftr-294	155	62	the	the	DET
ftr-294	155	63	tax	tax	NOUN
ftr-294	155	64	laws	law	NOUN
ftr-294	155	65	can	can	AUX
ftr-294	155	66	not	not	PART
ftr-294	155	67	be	be	AUX
ftr-294	155	68	adequately	adequately	ADV
ftr-294	155	69	enforced	enforce	VERB
ftr-294	155	70	through	through	ADP
ftr-294	155	71	traditional	traditional	ADJ
ftr-294	155	72	,	,	PUNCT
ftr-294	155	73	forward	forward	ADV
ftr-294	155	74	-	-	PUNCT
ftr-294	155	75	looking	look	VERB
ftr-294	155	76	legislation	legislation	NOUN
ftr-294	155	77	alone.32	alone.32	VERB
ftr-294	155	78	in	in	ADP
ftr-294	155	79	response	response	NOUN
ftr-294	155	80	to	to	ADP
ftr-294	155	81	this	this	DET
ftr-294	155	82	reality	reality	NOUN
ftr-294	155	83	,	,	PUNCT
ftr-294	155	84	courts	court	NOUN
ftr-294	155	85	have	have	AUX
ftr-294	155	86	developed	develop	VERB
ftr-294	155	87	several	several	ADJ
ftr-294	155	88	anti	anti	ADJ
ftr-294	155	89	-	-	ADJ
ftr-294	155	90	abuse	abuse	ADJ
ftr-294	155	91	doctrines	doctrine	NOUN
ftr-294	155	92	.	.	PUNCT
ftr-294	156	1	for	for	ADP
ftr-294	156	2	instance	instance	NOUN
ftr-294	156	3	,	,	PUNCT
ftr-294	156	4	under	under	ADP
ftr-294	156	5	the	the	DET
ftr-294	156	6	28	28	NUM
ftr-294	156	7	.	.	PUNCT
ftr-294	157	1	see	see	VERB
ftr-294	157	2	i.r.c	i.r.c	NOUN
ftr-294	157	3	.	.	PUNCT
ftr-294	158	1	§	§	PROPN
ftr-294	158	2	7805(b	7805(b	PROPN
ftr-294	158	3	)	)	PUNCT
ftr-294	159	1	(	(	PUNCT
ftr-294	159	2	creating	create	VERB
ftr-294	159	3	presumption	presumption	NOUN
ftr-294	159	4	that	that	SCONJ
ftr-294	159	5	treasury	treasury	PROPN
ftr-294	159	6	regulations	regulation	NOUN
ftr-294	159	7	operate	operate	VERB
ftr-294	159	8	prospectively	prospectively	ADV
ftr-294	159	9	)	)	PUNCT
ftr-294	159	10	;	;	PUNCT
ftr-294	159	11	compare	compare	VERB
ftr-294	159	12	i.r.c	i.r.c	NOUN
ftr-294	159	13	.	.	PUNCT
ftr-294	160	1	§	§	PROPN
ftr-294	160	2	7805(b	7805(b	PROPN
ftr-294	160	3	)	)	PUNCT
ftr-294	161	1	(	(	PUNCT
ftr-294	161	2	creating	create	VERB
ftr-294	161	3	opposite	opposite	ADJ
ftr-294	161	4	presumption	presumption	NOUN
ftr-294	161	5	)	)	PUNCT
ftr-294	161	6	.	.	PUNCT
ftr-294	162	1	29	29	NUM
ftr-294	162	2	.	.	X
ftr-294	163	1	see	see	VERB
ftr-294	163	2	supra	supra	PROPN
ftr-294	163	3	note	note	PROPN
ftr-294	163	4	3	3	NUM
ftr-294	163	5	.	.	SYM
ftr-294	163	6	30	30	NUM
ftr-294	163	7	.	.	PUNCT
ftr-294	164	1	see	see	VERB
ftr-294	164	2	,	,	PUNCT
ftr-294	164	3	e.g.	e.g.	ADV
ftr-294	164	4	joseph	joseph	PROPN
ftr-294	164	5	bankman	bankman	PROPN
ftr-294	164	6	,	,	PUNCT
ftr-294	164	7	the	the	DET
ftr-294	164	8	new	new	ADJ
ftr-294	164	9	market	market	NOUN
ftr-294	164	10	in	in	ADP
ftr-294	164	11	corporate	corporate	ADJ
ftr-294	164	12	tax	tax	NOUN
ftr-294	164	13	shelters	shelter	NOUN
ftr-294	164	14	,	,	PUNCT
ftr-294	164	15	83	83	NUM
ftr-294	164	16	tax	tax	NOUN
ftr-294	164	17	notes	note	NOUN
ftr-294	164	18	1775	1775	NUM
ftr-294	164	19	,	,	PUNCT
ftr-294	164	20	1777	1777	NUM
ftr-294	164	21	(	(	PUNCT
ftr-294	164	22	june	june	PROPN
ftr-294	164	23	21	21	NUM
ftr-294	164	24	,	,	PUNCT
ftr-294	164	25	1999	1999	NUM
ftr-294	164	26	)	)	PUNCT
ftr-294	164	27	(	(	PUNCT
ftr-294	164	28	“	"	PUNCT
ftr-294	164	29	the	the	DET
ftr-294	164	30	tax	tax	NOUN
ftr-294	164	31	shelter	shelter	NOUN
ftr-294	164	32	,	,	PUNCT
ftr-294	164	33	while	while	SCONJ
ftr-294	164	34	supported	support	VERB
ftr-294	164	35	by	by	ADP
ftr-294	164	36	a	a	DET
ftr-294	164	37	literal	literal	ADJ
ftr-294	164	38	reading	reading	NOUN
ftr-294	164	39	of	of	ADP
ftr-294	164	40	the	the	DET
ftr-294	164	41	statute	statute	NOUN
ftr-294	164	42	,	,	PUNCT
ftr-294	164	43	regulation	regulation	NOUN
ftr-294	164	44	or	or	CCONJ
ftr-294	164	45	case	case	NOUN
ftr-294	164	46	law	law	NOUN
ftr-294	164	47	produces	produce	VERB
ftr-294	164	48	a	a	DET
ftr-294	164	49	result	result	NOUN
ftr-294	164	50	that	that	PRON
ftr-294	164	51	is	be	AUX
ftr-294	164	52	inconsistent	inconsistent	ADJ
ftr-294	164	53	with	with	ADP
ftr-294	164	54	the	the	DET
ftr-294	164	55	commonly	commonly	ADV
ftr-294	164	56	understood	understand	VERB
ftr-294	164	57	tax	tax	NOUN
ftr-294	164	58	principles	principle	NOUN
ftr-294	164	59	and	and	CCONJ
ftr-294	164	60	is	be	AUX
ftr-294	164	61	not	not	PART
ftr-294	164	62	supported	support	VERB
ftr-294	164	63	by	by	ADP
ftr-294	164	64	clearly	clearly	ADV
ftr-294	164	65	defined	define	VERB
ftr-294	164	66	legislative	legislative	ADJ
ftr-294	164	67	intent	intent	NOUN
ftr-294	164	68	”	"	PUNCT
ftr-294	164	69	)	)	PUNCT
ftr-294	164	70	.	.	PUNCT
ftr-294	165	1	31	31	NUM
ftr-294	165	2	.	.	PUNCT
ftr-294	165	3	see	see	VERB
ftr-294	165	4	e.g.	e.g.	ADV
ftr-294	165	5	marvin	marvin	PROPN
ftr-294	165	6	a.	a.	PROPN
ftr-294	165	7	chirelstein	chirelstein	PROPN
ftr-294	165	8	&	&	CCONJ
ftr-294	165	9	lawrence	lawrence	PROPN
ftr-294	165	10	a.	a.	PROPN
ftr-294	165	11	zelenak	zelenak	PROPN
ftr-294	165	12	,	,	PUNCT
ftr-294	165	13	essay	essay	NOUN
ftr-294	165	14	,	,	PUNCT
ftr-294	165	15	tax	tax	NOUN
ftr-294	165	16	shelters	shelter	NOUN
ftr-294	165	17	and	and	CCONJ
ftr-294	165	18	the	the	DET
ftr-294	165	19	search	search	NOUN
ftr-294	165	20	for	for	ADP
ftr-294	165	21	a	a	DET
ftr-294	165	22	silver	silver	ADJ
ftr-294	165	23	bullet	bullet	NOUN
ftr-294	165	24	,	,	PUNCT
ftr-294	165	25	105	105	NUM
ftr-294	165	26	colum	colum	NOUN
ftr-294	165	27	.	.	PUNCT
ftr-294	166	1	l.	l.	PROPN
ftr-294	166	2	rev	rev	PROPN
ftr-294	166	3	.	.	PROPN
ftr-294	166	4	1939	1939	NUM
ftr-294	166	5	,	,	PUNCT
ftr-294	166	6	1951–52	1951–52	NUM
ftr-294	166	7	(	(	PUNCT
ftr-294	166	8	2005	2005	NUM
ftr-294	166	9	)	)	PUNCT
ftr-294	166	10	(	(	PUNCT
ftr-294	166	11	“	"	PUNCT
ftr-294	166	12	contemporary	contemporary	ADJ
ftr-294	166	13	tax	tax	NOUN
ftr-294	166	14	shelters	shelter	NOUN
ftr-294	166	15	are	be	AUX
ftr-294	166	16	considerably	considerably	ADV
ftr-294	166	17	more	more	ADV
ftr-294	166	18	varied	varied	ADJ
ftr-294	166	19	in	in	ADP
ftr-294	166	20	design	design	NOUN
ftr-294	166	21	—	—	PUNCT
ftr-294	166	22	and	and	CCONJ
ftr-294	166	23	in	in	ADP
ftr-294	166	24	the	the	DET
ftr-294	166	25	code	code	NOUN
ftr-294	166	26	provision	provision	NOUN
ftr-294	166	27	they	they	PRON
ftr-294	166	28	exploit	exploit	VERB
ftr-294	166	29	—	—	PUNCT
ftr-294	166	30	than	than	SCONJ
ftr-294	166	31	were	be	AUX
ftr-294	166	32	their	their	PRON
ftr-294	166	33	predecessors	predecessor	NOUN
ftr-294	166	34	.	.	PUNCT
ftr-294	166	35	”	"	PUNCT
ftr-294	166	36	)	)	PUNCT
ftr-294	166	37	;	;	PUNCT
ftr-294	166	38	shannon	shannon	PROPN
ftr-294	166	39	weeks	weeks	PROPN
ftr-294	166	40	mccormack	mccormack	PROPN
ftr-294	166	41	,	,	PUNCT
ftr-294	166	42	tax	tax	NOUN
ftr-294	166	43	shelters	shelter	NOUN
ftr-294	166	44	and	and	CCONJ
ftr-294	166	45	statutory	statutory	ADJ
ftr-294	166	46	interpretation	interpretation	NOUN
ftr-294	166	47	:	:	PUNCT
ftr-294	166	48	a	a	DET
ftr-294	166	49	much	much	ADV
ftr-294	166	50	needed	needed	ADJ
ftr-294	166	51	purposive	purposive	NOUN
ftr-294	166	52	approach	approach	NOUN
ftr-294	166	53	,	,	PUNCT
ftr-294	166	54	2009	2009	NUM
ftr-294	166	55	u.	u.	PROPN
ftr-294	166	56	ill	ill	PROPN
ftr-294	166	57	.	.	PUNCT
ftr-294	167	1	l.	l.	PROPN
ftr-294	167	2	rev	rev	PROPN
ftr-294	167	3	.	.	PROPN
ftr-294	167	4	697	697	NUM
ftr-294	167	5	,	,	PUNCT
ftr-294	167	6	705	705	NUM
ftr-294	167	7	(	(	PUNCT
ftr-294	167	8	2009	2009	NUM
ftr-294	167	9	)	)	PUNCT
ftr-294	168	1	[	[	X
ftr-294	168	2	hereinafter	hereinafter	NOUN
ftr-294	168	3	weeks	weeks	PROPN
ftr-294	168	4	mccormack	mccormack	PROPN
ftr-294	168	5	,	,	PUNCT
ftr-294	168	6	tax	tax	NOUN
ftr-294	168	7	shelters	shelter	NOUN
ftr-294	168	8	and	and	CCONJ
ftr-294	168	9	statutory	statutory	ADJ
ftr-294	168	10	interpretation	interpretation	NOUN
ftr-294	168	11	]	]	PUNCT
ftr-294	168	12	(	(	PUNCT
ftr-294	168	13	“	"	PUNCT
ftr-294	168	14	lawmakers	lawmaker	NOUN
ftr-294	168	15	…	…	PUNCT
ftr-294	168	16	can	can	AUX
ftr-294	168	17	not	not	PART
ftr-294	168	18	be	be	AUX
ftr-294	168	19	expected	expect	VERB
ftr-294	168	20	to	to	PART
ftr-294	168	21	predict	predict	VERB
ftr-294	168	22	today	today	NOUN
ftr-294	168	23	’s	’s	PART
ftr-294	168	24	abusive	abusive	ADJ
ftr-294	168	25	transactions	transaction	NOUN
ftr-294	168	26	before	before	SCONJ
ftr-294	168	27	they	they	PRON
ftr-294	168	28	occur	occur	VERB
ftr-294	168	29	because	because	SCONJ
ftr-294	168	30	the	the	DET
ftr-294	168	31	complexity	complexity	NOUN
ftr-294	168	32	and	and	CCONJ
ftr-294	168	33	diversity	diversity	NOUN
ftr-294	168	34	of	of	ADP
ftr-294	168	35	today	today	NOUN
ftr-294	168	36	’s	’s	PART
ftr-294	168	37	shelters	shelter	NOUN
ftr-294	168	38	prevents	prevent	VERB
ftr-294	168	39	lawmakers	lawmaker	NOUN
ftr-294	168	40	from	from	ADP
ftr-294	168	41	foreseeing	foresee	VERB
ftr-294	168	42	the	the	DET
ftr-294	168	43	transactions	transaction	NOUN
ftr-294	168	44	”	"	PUNCT
ftr-294	168	45	)	)	PUNCT
ftr-294	168	46	.	.	PUNCT
ftr-294	169	1	32	32	NUM
ftr-294	169	2	.	.	PUNCT
ftr-294	170	1	james	james	PROPN
ftr-294	170	2	s.	s.	PROPN
ftr-294	170	3	eustice	eustice	PROPN
ftr-294	170	4	,	,	PUNCT
ftr-294	170	5	abusive	abusive	ADJ
ftr-294	170	6	corporate	corporate	ADJ
ftr-294	170	7	tax	tax	NOUN
ftr-294	170	8	shelters	shelter	NOUN
ftr-294	170	9	,	,	PUNCT
ftr-294	170	10	old	old	ADJ
ftr-294	170	11	“	"	PUNCT
ftr-294	170	12	brine	brine	NOUN
ftr-294	170	13	”	"	PUNCT
ftr-294	170	14	in	in	ADP
ftr-294	170	15	new	new	ADJ
ftr-294	170	16	bottles	bottle	NOUN
ftr-294	170	17	,	,	PUNCT
ftr-294	170	18	55	55	NUM
ftr-294	170	19	tax	tax	NOUN
ftr-294	170	20	l.	l.	PROPN
ftr-294	170	21	rev	rev	PROPN
ftr-294	170	22	.	.	PROPN
ftr-294	170	23	135	135	NUM
ftr-294	170	24	,	,	PUNCT
ftr-294	170	25	141	141	NUM
ftr-294	170	26	(	(	PUNCT
ftr-294	170	27	2002	2002	NUM
ftr-294	170	28	)	)	PUNCT
ftr-294	171	1	[	[	X
ftr-294	171	2	hereinafter	hereinafter	NOUN
ftr-294	171	3	eustice	eustice	NOUN
ftr-294	171	4	,	,	PUNCT
ftr-294	171	5	old	old	ADJ
ftr-294	171	6	“	"	PUNCT
ftr-294	171	7	brine	brine	NOUN
ftr-294	171	8	”	"	PUNCT
ftr-294	171	9	in	in	ADP
ftr-294	171	10	new	new	ADJ
ftr-294	171	11	bottles	bottle	NOUN
ftr-294	171	12	]	]	PUNCT
ftr-294	171	13	(	(	PUNCT
ftr-294	171	14	“	"	PUNCT
ftr-294	171	15	even	even	ADV
ftr-294	171	16	when	when	SCONJ
ftr-294	171	17	congress	congress	PROPN
ftr-294	171	18	attempts	attempt	VERB
ftr-294	171	19	to	to	PART
ftr-294	171	20	close	close	VERB
ftr-294	171	21	down	down	ADP
ftr-294	171	22	a	a	DET
ftr-294	171	23	perceived	perceive	VERB
ftr-294	171	24	abuse	abuse	NOUN
ftr-294	171	25	,	,	PUNCT
ftr-294	171	26	it	it	PRON
ftr-294	171	27	frequently	frequently	ADV
ftr-294	171	28	comes	come	VERB
ftr-294	171	29	late	late	ADV
ftr-294	171	30	to	to	ADP
ftr-294	171	31	the	the	DET
ftr-294	171	32	rescue	rescue	NOUN
ftr-294	171	33	,	,	PUNCT
ftr-294	171	34	reacts	react	NOUN
ftr-294	171	35	with	with	ADP
ftr-294	171	36	excessive	excessive	ADJ
ftr-294	171	37	overkill	overkill	NOUN
ftr-294	171	38	,	,	PUNCT
ftr-294	171	39	and	and	CCONJ
ftr-294	171	40	then	then	ADV
ftr-294	171	41	repents	repent	VERB
ftr-294	171	42	at	at	ADP
ftr-294	171	43	leisure	leisure	NOUN
ftr-294	171	44	,	,	PUNCT
ftr-294	171	45	if	if	SCONJ
ftr-294	171	46	ever	ever	ADV
ftr-294	171	47	,	,	PUNCT
ftr-294	171	48	only	only	ADV
ftr-294	171	49	rarely	rarely	ADV
ftr-294	171	50	returning	return	VERB
ftr-294	171	51	to	to	ADP
ftr-294	171	52	the	the	DET
ftr-294	171	53	scene	scene	NOUN
ftr-294	171	54	of	of	ADP
ftr-294	171	55	the	the	DET
ftr-294	171	56	accident	accident	NOUN
ftr-294	171	57	.	.	PUNCT
ftr-294	171	58	”	"	PUNCT
ftr-294	171	59	)	)	PUNCT
ftr-294	171	60	;	;	PUNCT
ftr-294	171	61	weeks	weeks	PROPN
ftr-294	171	62	mccormack	mccormack	PROPN
ftr-294	171	63	,	,	PUNCT
ftr-294	171	64	tax	tax	NOUN
ftr-294	171	65	shelters	shelter	NOUN
ftr-294	171	66	and	and	CCONJ
ftr-294	171	67	statutory	statutory	ADJ
ftr-294	171	68	interpretation	interpretation	NOUN
ftr-294	171	69	,	,	PUNCT
ftr-294	171	70	supra	supra	PROPN
ftr-294	171	71	note	note	NOUN
ftr-294	171	72	31	31	NUM
ftr-294	171	73	,	,	PUNCT
ftr-294	171	74	at	at	ADP
ftr-294	171	75	704–8	704–8	NUM
ftr-294	171	76	(	(	PUNCT
ftr-294	171	77	discussing	discuss	VERB
ftr-294	171	78	how	how	SCONJ
ftr-294	171	79	lawmakers	lawmaker	NOUN
ftr-294	171	80	can	can	AUX
ftr-294	171	81	not	not	PART
ftr-294	171	82	handle	handle	VERB
ftr-294	171	83	the	the	DET
ftr-294	171	84	tax	tax	NOUN
ftr-294	171	85	shelter	shelter	NOUN
ftr-294	171	86	problem	problem	NOUN
ftr-294	171	87	alone	alone	ADV
ftr-294	171	88	)	)	PUNCT
ftr-294	171	89	.	.	PUNCT
ftr-294	172	1	2013	2013	NUM
ftr-294	172	2	]	]	PUNCT
ftr-294	172	3	tax	tax	NOUN
ftr-294	172	4	abuse	abuse	NOUN
ftr-294	172	5	according	accord	VERB
ftr-294	172	6	to	to	ADP
ftr-294	172	7	whom	whom	PRON
ftr-294	172	8	?	?	PUNCT
ftr-294	173	1	9	9	NUM
ftr-294	173	2	so	so	ADV
ftr-294	173	3	-	-	PUNCT
ftr-294	173	4	called	call	VERB
ftr-294	173	5	economic	economic	ADJ
ftr-294	173	6	substance	substance	NOUN
ftr-294	173	7	doctrine	doctrine	NOUN
ftr-294	173	8	,	,	PUNCT
ftr-294	173	9	the	the	DET
ftr-294	173	10	tax	tax	NOUN
ftr-294	173	11	savings	saving	NOUN
ftr-294	173	12	associated	associate	VERB
ftr-294	173	13	with	with	ADP
ftr-294	173	14	a	a	DET
ftr-294	173	15	transaction	transaction	NOUN
ftr-294	173	16	will	will	AUX
ftr-294	173	17	be	be	AUX
ftr-294	173	18	disallowed	disallow	VERB
ftr-294	173	19	if	if	SCONJ
ftr-294	173	20	that	that	DET
ftr-294	173	21	transaction	transaction	NOUN
ftr-294	173	22	is	be	AUX
ftr-294	173	23	not	not	PART
ftr-294	173	24	motivated	motivate	VERB
ftr-294	173	25	by	by	ADP
ftr-294	173	26	a	a	DET
ftr-294	173	27	substantial	substantial	ADJ
ftr-294	173	28	non	non	ADJ
ftr-294	173	29	-	-	ADJ
ftr-294	173	30	tax	tax	ADJ
ftr-294	173	31	purpose	purpose	NOUN
ftr-294	173	32	and	and	CCONJ
ftr-294	173	33	did	do	AUX
ftr-294	173	34	not	not	PART
ftr-294	173	35	meaningfully	meaningfully	ADV
ftr-294	173	36	change	change	VERB
ftr-294	173	37	the	the	DET
ftr-294	173	38	taxpayer	taxpayer	NOUN
ftr-294	173	39	’s	’s	PART
ftr-294	173	40	economic	economic	ADJ
ftr-294	173	41	position	position	NOUN
ftr-294	173	42	aside	aside	ADV
ftr-294	173	43	from	from	ADP
ftr-294	173	44	the	the	DET
ftr-294	173	45	tax	tax	NOUN
ftr-294	173	46	benefits	benefit	NOUN
ftr-294	173	47	claimed.33	claimed.33	NOUN
ftr-294	173	48	these	these	DET
ftr-294	173	49	doctrines	doctrine	NOUN
ftr-294	173	50	operate	operate	VERB
ftr-294	173	51	retroactively	retroactively	ADV
ftr-294	173	52	by	by	ADP
ftr-294	173	53	stripping	strip	VERB
ftr-294	173	54	taxpayers	taxpayer	NOUN
ftr-294	173	55	of	of	ADP
ftr-294	173	56	the	the	DET
ftr-294	173	57	tax	tax	NOUN
ftr-294	173	58	savings	saving	NOUN
ftr-294	173	59	associated	associate	VERB
ftr-294	173	60	with	with	ADP
ftr-294	173	61	transactions	transaction	NOUN
ftr-294	173	62	completed	complete	VERB
ftr-294	173	63	prior	prior	ADV
ftr-294	173	64	to	to	ADP
ftr-294	173	65	litigation	litigation	NOUN
ftr-294	173	66	.	.	PUNCT
ftr-294	174	1	but	but	CCONJ
ftr-294	174	2	once	once	ADV
ftr-294	174	3	a	a	DET
ftr-294	174	4	tax	tax	NOUN
ftr-294	174	5	shelter	shelter	NOUN
ftr-294	174	6	scheme	scheme	NOUN
ftr-294	174	7	is	be	AUX
ftr-294	174	8	devised	devise	VERB
ftr-294	174	9	,	,	PUNCT
ftr-294	174	10	numerous	numerous	ADJ
ftr-294	174	11	taxpayers	taxpayer	NOUN
ftr-294	174	12	will	will	AUX
ftr-294	174	13	rush	rush	VERB
ftr-294	174	14	to	to	PART
ftr-294	174	15	mimic	mimic	VERB
ftr-294	174	16	it	it	PRON
ftr-294	174	17	,	,	PUNCT
ftr-294	174	18	driven	drive	VERB
ftr-294	174	19	by	by	ADP
ftr-294	174	20	the	the	DET
ftr-294	174	21	promise	promise	NOUN
ftr-294	174	22	of	of	ADP
ftr-294	174	23	large	large	ADJ
ftr-294	174	24	tax	tax	NOUN
ftr-294	174	25	savings	saving	NOUN
ftr-294	174	26	.	.	PUNCT
ftr-294	175	1	if	if	SCONJ
ftr-294	175	2	forced	force	VERB
ftr-294	175	3	to	to	PART
ftr-294	175	4	rely	rely	VERB
ftr-294	175	5	solely	solely	ADV
ftr-294	175	6	on	on	ADP
ftr-294	175	7	the	the	DET
ftr-294	175	8	judicial	judicial	ADJ
ftr-294	175	9	anti	anti	ADJ
ftr-294	175	10	-	-	ADJ
ftr-294	175	11	abuse	abuse	ADJ
ftr-294	175	12	doctrines	doctrine	NOUN
ftr-294	175	13	,	,	PUNCT
ftr-294	175	14	the	the	DET
ftr-294	175	15	internal	internal	ADJ
ftr-294	175	16	revenue	revenue	NOUN
ftr-294	175	17	service	service	NOUN
ftr-294	175	18	would	would	AUX
ftr-294	175	19	be	be	AUX
ftr-294	175	20	required	require	VERB
ftr-294	175	21	to	to	PART
ftr-294	175	22	litigate	litigate	VERB
ftr-294	175	23	each	each	PRON
ftr-294	175	24	of	of	ADP
ftr-294	175	25	these	these	DET
ftr-294	175	26	transactions	transaction	NOUN
ftr-294	175	27	on	on	ADP
ftr-294	175	28	a	a	DET
ftr-294	175	29	case	case	NOUN
ftr-294	175	30	-	-	PUNCT
ftr-294	175	31	by	by	ADP
ftr-294	175	32	-	-	PUNCT
ftr-294	175	33	casebasis	casebasis	NOUN
ftr-294	175	34	.	.	PUNCT
ftr-294	176	1	in	in	ADP
ftr-294	176	2	addition	addition	NOUN
ftr-294	176	3	to	to	ADP
ftr-294	176	4	being	be	AUX
ftr-294	176	5	extremely	extremely	ADV
ftr-294	176	6	costly	costly	ADJ
ftr-294	176	7	and	and	CCONJ
ftr-294	176	8	time	time	NOUN
ftr-294	176	9	-	-	PUNCT
ftr-294	176	10	consuming	consume	VERB
ftr-294	176	11	,	,	PUNCT
ftr-294	176	12	each	each	DET
ftr-294	176	13	court	court	NOUN
ftr-294	176	14	will	will	AUX
ftr-294	176	15	have	have	VERB
ftr-294	176	16	its	its	PRON
ftr-294	176	17	own	own	ADJ
ftr-294	176	18	opinion	opinion	NOUN
ftr-294	176	19	about	about	ADP
ftr-294	176	20	whether	whether	SCONJ
ftr-294	176	21	and	and	CCONJ
ftr-294	176	22	to	to	ADP
ftr-294	176	23	what	what	DET
ftr-294	176	24	extent	extent	NOUN
ftr-294	176	25	the	the	DET
ftr-294	176	26	tax	tax	NOUN
ftr-294	176	27	savings	saving	NOUN
ftr-294	176	28	associated	associate	VERB
ftr-294	176	29	with	with	ADP
ftr-294	176	30	a	a	DET
ftr-294	176	31	particular	particular	ADJ
ftr-294	176	32	transaction	transaction	NOUN
ftr-294	176	33	should	should	AUX
ftr-294	176	34	be	be	AUX
ftr-294	176	35	disallowed.34	disallowed.34	NUM
ftr-294	176	36	retroactive	retroactive	ADJ
ftr-294	176	37	regulation	regulation	NOUN
ftr-294	176	38	,	,	PUNCT
ftr-294	176	39	by	by	ADP
ftr-294	176	40	contrast	contrast	NOUN
ftr-294	176	41	,	,	PUNCT
ftr-294	176	42	can	can	AUX
ftr-294	176	43	efficiently	efficiently	ADV
ftr-294	176	44	and	and	CCONJ
ftr-294	176	45	uniformly	uniformly	ADV
ftr-294	176	46	respond	respond	VERB
ftr-294	176	47	to	to	ADP
ftr-294	176	48	transactions	transaction	NOUN
ftr-294	176	49	the	the	DET
ftr-294	176	50	treasury	treasury	PROPN
ftr-294	176	51	believes	believe	VERB
ftr-294	176	52	to	to	PART
ftr-294	176	53	subvert	subvert	VERB
ftr-294	176	54	the	the	DET
ftr-294	176	55	purposes	purpose	NOUN
ftr-294	176	56	of	of	ADP
ftr-294	176	57	the	the	DET
ftr-294	176	58	tax	tax	NOUN
ftr-294	176	59	laws	law	NOUN
ftr-294	176	60	.	.	PUNCT
ftr-294	177	1	in	in	ADP
ftr-294	177	2	addition	addition	NOUN
ftr-294	177	3	to	to	ADP
ftr-294	177	4	policing	police	VERB
ftr-294	177	5	tax	tax	NOUN
ftr-294	177	6	abuse	abuse	NOUN
ftr-294	177	7	,	,	PUNCT
ftr-294	177	8	providing	provide	VERB
ftr-294	177	9	treasury	treasury	NOUN
ftr-294	177	10	the	the	DET
ftr-294	177	11	ability	ability	NOUN
ftr-294	177	12	to	to	PART
ftr-294	177	13	regulate	regulate	VERB
ftr-294	177	14	retroactively	retroactively	ADV
ftr-294	177	15	can	can	AUX
ftr-294	177	16	deter	deter	VERB
ftr-294	177	17	taxpayers	taxpayer	NOUN
ftr-294	177	18	from	from	ADP
ftr-294	177	19	engaging	engage	VERB
ftr-294	177	20	in	in	ADP
ftr-294	177	21	abusive	abusive	ADJ
ftr-294	177	22	transactions	transaction	NOUN
ftr-294	177	23	in	in	ADP
ftr-294	177	24	the	the	DET
ftr-294	177	25	first	first	ADJ
ftr-294	177	26	place	place	NOUN
ftr-294	177	27	by	by	ADP
ftr-294	177	28	creating	create	VERB
ftr-294	177	29	uncertainty	uncertainty	NOUN
ftr-294	177	30	and	and	CCONJ
ftr-294	177	31	lowering	lower	VERB
ftr-294	177	32	the	the	DET
ftr-294	177	33	expected	expect	VERB
ftr-294	177	34	profitability	profitability	NOUN
ftr-294	177	35	of	of	ADP
ftr-294	177	36	these	these	DET
ftr-294	177	37	structures	structure	NOUN
ftr-294	177	38	.	.	PUNCT
ftr-294	177	39	35	35	NUM
ftr-294	177	40	thus	thus	ADV
ftr-294	177	41	,	,	PUNCT
ftr-294	177	42	retroactive	retroactive	ADJ
ftr-294	177	43	regulation	regulation	NOUN
ftr-294	177	44	can	can	AUX
ftr-294	177	45	play	play	VERB
ftr-294	177	46	an	an	DET
ftr-294	177	47	important	important	ADJ
ftr-294	177	48	role	role	NOUN
ftr-294	177	49	in	in	ADP
ftr-294	177	50	the	the	DET
ftr-294	177	51	administration	administration	NOUN
ftr-294	177	52	of	of	ADP
ftr-294	177	53	the	the	DET
ftr-294	177	54	tax	tax	NOUN
ftr-294	177	55	laws	law	NOUN
ftr-294	177	56	.	.	PUNCT
ftr-294	178	1	with	with	ADP
ftr-294	178	2	this	this	PRON
ftr-294	178	3	in	in	ADP
ftr-294	178	4	mind	mind	NOUN
ftr-294	178	5	,	,	PUNCT
ftr-294	178	6	this	this	DET
ftr-294	178	7	article	article	NOUN
ftr-294	178	8	now	now	ADV
ftr-294	178	9	turns	turn	VERB
ftr-294	178	10	to	to	ADP
ftr-294	178	11	the	the	DET
ftr-294	178	12	past	past	NOUN
ftr-294	178	13	and	and	CCONJ
ftr-294	178	14	present	present	ADJ
ftr-294	178	15	laws	law	NOUN
ftr-294	178	16	governing	govern	VERB
ftr-294	178	17	the	the	DET
ftr-294	178	18	ability	ability	NOUN
ftr-294	178	19	of	of	ADP
ftr-294	178	20	the	the	DET
ftr-294	178	21	treasury	treasury	PROPN
ftr-294	178	22	department	department	PROPN
ftr-294	178	23	to	to	PART
ftr-294	178	24	enact	enact	VERB
ftr-294	178	25	retroactive	retroactive	ADJ
ftr-294	178	26	tax	tax	NOUN
ftr-294	178	27	regulations	regulation	NOUN
ftr-294	178	28	.	.	PUNCT
ftr-294	179	1	33	33	NUM
ftr-294	179	2	.	.	PUNCT
ftr-294	180	1	the	the	DET
ftr-294	180	2	economic	economic	ADJ
ftr-294	180	3	substance	substance	NOUN
ftr-294	180	4	doctrine	doctrine	NOUN
ftr-294	180	5	has	have	AUX
ftr-294	180	6	recently	recently	ADV
ftr-294	180	7	been	be	AUX
ftr-294	180	8	codified	codify	VERB
ftr-294	180	9	but	but	CCONJ
ftr-294	180	10	is	be	AUX
ftr-294	180	11	still	still	ADV
ftr-294	180	12	entrusted	entrust	VERB
ftr-294	180	13	to	to	ADP
ftr-294	180	14	the	the	DET
ftr-294	180	15	courts	court	NOUN
ftr-294	180	16	to	to	PART
ftr-294	180	17	administer	administer	VERB
ftr-294	180	18	.	.	PUNCT
ftr-294	181	1	i.r.c	i.r.c	NOUN
ftr-294	181	2	.	.	PUNCT
ftr-294	182	1	§	§	PROPN
ftr-294	182	2	7701(o)(1	7701(o)(1	NUM
ftr-294	182	3	):	):	PUNCT
ftr-294	182	4	“	"	PUNCT
ftr-294	182	5	in	in	ADP
ftr-294	182	6	the	the	DET
ftr-294	182	7	case	case	NOUN
ftr-294	182	8	of	of	ADP
ftr-294	182	9	any	any	DET
ftr-294	182	10	transaction	transaction	NOUN
ftr-294	182	11	to	to	PART
ftr-294	182	12	which	which	PRON
ftr-294	182	13	the	the	DET
ftr-294	182	14	economic	economic	ADJ
ftr-294	182	15	substance	substance	NOUN
ftr-294	182	16	doctrine	doctrine	NOUN
ftr-294	182	17	is	be	AUX
ftr-294	182	18	relevant	relevant	ADJ
ftr-294	182	19	,	,	PUNCT
ftr-294	182	20	such	such	ADJ
ftr-294	182	21	transaction	transaction	NOUN
ftr-294	182	22	shall	shall	AUX
ftr-294	182	23	be	be	AUX
ftr-294	182	24	treated	treat	VERB
ftr-294	182	25	as	as	ADP
ftr-294	182	26	having	have	VERB
ftr-294	182	27	economic	economic	ADJ
ftr-294	182	28	substance	substance	NOUN
ftr-294	182	29	only	only	ADV
ftr-294	182	30	if	if	SCONJ
ftr-294	182	31	—	—	PUNCT
ftr-294	182	32	(	(	PUNCT
ftr-294	182	33	a	a	X
ftr-294	182	34	)	)	PUNCT
ftr-294	182	35	the	the	DET
ftr-294	182	36	transaction	transaction	NOUN
ftr-294	182	37	changes	change	VERB
ftr-294	182	38	in	in	ADP
ftr-294	182	39	a	a	DET
ftr-294	182	40	meaningful	meaningful	ADJ
ftr-294	182	41	way	way	NOUN
ftr-294	182	42	(	(	PUNCT
ftr-294	182	43	apart	apart	ADV
ftr-294	182	44	from	from	ADP
ftr-294	182	45	federal	federal	ADJ
ftr-294	182	46	income	income	NOUN
ftr-294	182	47	tax	tax	NOUN
ftr-294	182	48	effects	effect	NOUN
ftr-294	182	49	)	)	PUNCT
ftr-294	182	50	the	the	DET
ftr-294	182	51	taxpayer	taxpayer	NOUN
ftr-294	182	52	’s	’s	PART
ftr-294	182	53	economic	economic	ADJ
ftr-294	182	54	position	position	NOUN
ftr-294	182	55	,	,	PUNCT
ftr-294	182	56	and	and	CCONJ
ftr-294	182	57	(	(	PUNCT
ftr-294	182	58	b	b	X
ftr-294	182	59	)	)	PUNCT
ftr-294	182	60	the	the	DET
ftr-294	182	61	taxpayer	taxpayer	NOUN
ftr-294	182	62	has	have	VERB
ftr-294	182	63	a	a	DET
ftr-294	182	64	substantial	substantial	ADJ
ftr-294	182	65	purpose	purpose	NOUN
ftr-294	182	66	(	(	PUNCT
ftr-294	182	67	apart	apart	ADV
ftr-294	182	68	from	from	ADP
ftr-294	182	69	federal	federal	ADJ
ftr-294	182	70	income	income	NOUN
ftr-294	182	71	tax	tax	NOUN
ftr-294	182	72	effects	effect	NOUN
ftr-294	182	73	)	)	PUNCT
ftr-294	182	74	for	for	ADP
ftr-294	182	75	entering	enter	VERB
ftr-294	182	76	into	into	ADP
ftr-294	182	77	such	such	ADJ
ftr-294	182	78	transaction	transaction	NOUN
ftr-294	182	79	.	.	PUNCT
ftr-294	182	80	”	"	PUNCT
ftr-294	183	1	34	34	NUM
ftr-294	183	2	.	.	PUNCT
ftr-294	184	1	for	for	ADP
ftr-294	184	2	instance	instance	NOUN
ftr-294	184	3	,	,	PUNCT
ftr-294	184	4	numerous	numerous	ADJ
ftr-294	184	5	courts	court	NOUN
ftr-294	184	6	have	have	AUX
ftr-294	184	7	considered	consider	VERB
ftr-294	184	8	similar	similar	ADJ
ftr-294	184	9	versions	version	NOUN
ftr-294	184	10	of	of	ADP
ftr-294	184	11	the	the	DET
ftr-294	184	12	so	so	ADV
ftr-294	184	13	-	-	PUNCT
ftr-294	184	14	called	call	VERB
ftr-294	184	15	“	"	PUNCT
ftr-294	184	16	son	son	NOUN
ftr-294	184	17	-	-	PUNCT
ftr-294	184	18	of	of	ADP
ftr-294	184	19	-	-	PUNCT
ftr-294	184	20	boss	boss	NOUN
ftr-294	184	21	”	"	PUNCT
ftr-294	184	22	transactions	transaction	NOUN
ftr-294	184	23	discussed	discuss	VERB
ftr-294	184	24	in	in	ADP
ftr-294	184	25	section	section	NOUN
ftr-294	184	26	iii	iii	NOUN
ftr-294	184	27	,	,	PUNCT
ftr-294	184	28	infra	infra	NOUN
ftr-294	184	29	.	.	PUNCT
ftr-294	185	1	see	see	VERB
ftr-294	185	2	,	,	PUNCT
ftr-294	185	3	e.g.	e.g.	ADV
ftr-294	185	4	,	,	PUNCT
ftr-294	185	5	stobie	stobie	PROPN
ftr-294	185	6	creek	creek	PROPN
ftr-294	185	7	inv	inv	VERB
ftr-294	185	8	.	.	PUNCT
ftr-294	185	9	,	,	PUNCT
ftr-294	185	10	llc	llc	PROPN
ftr-294	185	11	v.	v.	PROPN
ftr-294	185	12	united	united	PROPN
ftr-294	185	13	states	states	PROPN
ftr-294	185	14	,	,	PUNCT
ftr-294	185	15	82	82	NUM
ftr-294	185	16	fed	feed	VERB
ftr-294	185	17	.	.	PUNCT
ftr-294	186	1	cl	cl	NOUN
ftr-294	186	2	.	.	PUNCT
ftr-294	187	1	636	636	NUM
ftr-294	187	2	(	(	PUNCT
ftr-294	187	3	2008	2008	NUM
ftr-294	187	4	)	)	PUNCT
ftr-294	187	5	(	(	PUNCT
ftr-294	187	6	analyzing	analyze	VERB
ftr-294	187	7	“	"	PUNCT
ftr-294	187	8	son	son	NOUN
ftr-294	187	9	-	-	PUNCT
ftr-294	187	10	of	of	ADP
ftr-294	187	11	-	-	PUNCT
ftr-294	187	12	bosstransaction	bosstransaction	NOUN
ftr-294	187	13	”	"	PUNCT
ftr-294	187	14	)	)	PUNCT
ftr-294	187	15	;	;	PUNCT
ftr-294	187	16	see	see	VERB
ftr-294	187	17	also	also	ADV
ftr-294	187	18	murfam	murfam	PROPN
ftr-294	187	19	farms	farm	NOUN
ftr-294	187	20	,	,	PUNCT
ftr-294	187	21	llc	llc	PROPN
ftr-294	187	22	v.	v.	PROPN
ftr-294	187	23	united	united	PROPN
ftr-294	187	24	states	states	PROPN
ftr-294	187	25	,	,	PUNCT
ftr-294	187	26	88	88	NUM
ftr-294	187	27	fed	feed	VERB
ftr-294	187	28	.	.	PUNCT
ftr-294	188	1	cl	cl	NOUN
ftr-294	188	2	.	.	PUNCT
ftr-294	189	1	516	516	NUM
ftr-294	189	2	(	(	PUNCT
ftr-294	189	3	2009	2009	NUM
ftr-294	189	4	)	)	PUNCT
ftr-294	189	5	;	;	PUNCT
ftr-294	190	1	sala	sala	PROPN
ftr-294	190	2	v.	v.	PROPN
ftr-294	190	3	united	united	PROPN
ftr-294	190	4	states	states	PROPN
ftr-294	190	5	,	,	PUNCT
ftr-294	190	6	552	552	NUM
ftr-294	190	7	f.	f.	PROPN
ftr-294	190	8	supp	supp	PROPN
ftr-294	190	9	.	.	PUNCT
ftr-294	191	1	2d	2d	PROPN
ftr-294	191	2	1167	1167	NUM
ftr-294	191	3	(	(	PUNCT
ftr-294	191	4	d.	d.	PROPN
ftr-294	191	5	colo	colo	PROPN
ftr-294	191	6	.	.	PUNCT
ftr-294	191	7	2008	2008	NUM
ftr-294	191	8	)	)	PUNCT
ftr-294	191	9	;	;	PUNCT
ftr-294	191	10	klamath	klamath	PROPN
ftr-294	191	11	strategic	strategic	PROPN
ftr-294	191	12	inv	inv	PROPN
ftr-294	191	13	.	.	PUNCT
ftr-294	191	14	fund	fund	PROPN
ftr-294	191	15	,	,	PUNCT
ftr-294	191	16	llc	llc	PROPN
ftr-294	191	17	v.	v.	PROPN
ftr-294	191	18	united	united	PROPN
ftr-294	191	19	states	states	PROPN
ftr-294	191	20	,	,	PUNCT
ftr-294	191	21	440	440	NUM
ftr-294	191	22	f.	f.	PROPN
ftr-294	191	23	supp	supp	PROPN
ftr-294	191	24	.	.	PUNCT
ftr-294	192	1	2d	2d	NOUN
ftr-294	192	2	608	608	NUM
ftr-294	192	3	(	(	PUNCT
ftr-294	192	4	e.d	e.d	PROPN
ftr-294	192	5	.	.	PROPN
ftr-294	192	6	tex	tex	PROPN
ftr-294	192	7	.	.	PROPN
ftr-294	192	8	2006	2006	NUM
ftr-294	192	9	)	)	PUNCT
ftr-294	192	10	,	,	PUNCT
ftr-294	192	11	aff’d	aff’d	VERB
ftr-294	192	12	568	568	NUM
ftr-294	192	13	f.3d	f.3d	NUM
ftr-294	192	14	537	537	NUM
ftr-294	192	15	(	(	PUNCT
ftr-294	192	16	5th	5th	ADJ
ftr-294	192	17	cir	cir	NOUN
ftr-294	192	18	.	.	PUNCT
ftr-294	192	19	2009	2009	NUM
ftr-294	192	20	)	)	PUNCT
ftr-294	192	21	;	;	PUNCT
ftr-294	192	22	cemco	cemco	PROPN
ftr-294	192	23	investors	investor	NOUN
ftr-294	192	24	,	,	PUNCT
ftr-294	192	25	llc	llc	PROPN
ftr-294	192	26	v.	v.	PROPN
ftr-294	192	27	united	united	PROPN
ftr-294	192	28	states	states	PROPN
ftr-294	192	29	,	,	PUNCT
ftr-294	192	30	515	515	NUM
ftr-294	192	31	f.3d	f.3d	NUM
ftr-294	192	32	749	749	NUM
ftr-294	192	33	(	(	PUNCT
ftr-294	192	34	7th	7th	ADJ
ftr-294	192	35	cir	cir	NOUN
ftr-294	192	36	.	.	PROPN
ftr-294	192	37	2008	2008	NUM
ftr-294	192	38	)	)	PUNCT
ftr-294	192	39	;	;	PUNCT
ftr-294	192	40	maguire	maguire	NOUN
ftr-294	192	41	partners	partner	NOUN
ftr-294	192	42	—	—	PUNCT
ftr-294	192	43	master	master	NOUN
ftr-294	192	44	invs	invs	NOUN
ftr-294	192	45	.	.	PROPN
ftr-294	192	46	,	,	PUNCT
ftr-294	192	47	llc	llc	PROPN
ftr-294	192	48	v.	v.	PROPN
ftr-294	192	49	united	united	PROPN
ftr-294	192	50	states	states	PROPN
ftr-294	192	51	,	,	PUNCT
ftr-294	192	52	2009	2009	NUM
ftr-294	192	53	wl	wl	SYM
ftr-294	192	54	4907033	4907033	NUM
ftr-294	192	55	(	(	PUNCT
ftr-294	192	56	c.d	c.d	PROPN
ftr-294	192	57	.	.	PROPN
ftr-294	192	58	cal	cal	PROPN
ftr-294	192	59	.	.	PUNCT
ftr-294	192	60	2009	2009	NUM
ftr-294	192	61	)	)	PUNCT
ftr-294	192	62	.	.	PUNCT
ftr-294	193	1	35	35	NUM
ftr-294	193	2	.	.	PUNCT
ftr-294	194	1	david	david	PROPN
ftr-294	194	2	a.	a.	PROPN
ftr-294	194	3	weisbach	weisbach	PROPN
ftr-294	194	4	,	,	PUNCT
ftr-294	194	5	ten	ten	NUM
ftr-294	194	6	truths	truth	NOUN
ftr-294	194	7	about	about	ADP
ftr-294	194	8	tax	tax	NOUN
ftr-294	194	9	shelters	shelter	NOUN
ftr-294	194	10	,	,	PUNCT
ftr-294	194	11	55	55	NUM
ftr-294	194	12	tax	tax	NOUN
ftr-294	194	13	l.	l.	PROPN
ftr-294	194	14	rev	rev	PROPN
ftr-294	194	15	.	.	PROPN
ftr-294	194	16	215	215	NUM
ftr-294	194	17	,	,	PUNCT
ftr-294	194	18	249	249	NUM
ftr-294	194	19	(	(	PUNCT
ftr-294	194	20	2002	2002	NUM
ftr-294	194	21	)	)	PUNCT
ftr-294	194	22	(	(	PUNCT
ftr-294	194	23	discussing	discuss	VERB
ftr-294	194	24	the	the	DET
ftr-294	194	25	role	role	NOUN
ftr-294	194	26	uncertainty	uncertainty	NOUN
ftr-294	194	27	may	may	AUX
ftr-294	194	28	play	play	VERB
ftr-294	194	29	in	in	ADP
ftr-294	194	30	deterring	deter	VERB
ftr-294	194	31	tax	tax	NOUN
ftr-294	194	32	shelters	shelter	NOUN
ftr-294	194	33	)	)	PUNCT
ftr-294	194	34	;	;	PUNCT
ftr-294	194	35	eustice	eustice	NOUN
ftr-294	194	36	,	,	PUNCT
ftr-294	194	37	old	old	ADJ
ftr-294	194	38	“	"	PUNCT
ftr-294	194	39	brine	brine	NOUN
ftr-294	194	40	”	"	PUNCT
ftr-294	194	41	in	in	ADP
ftr-294	194	42	new	new	ADJ
ftr-294	194	43	bottles	bottle	NOUN
ftr-294	194	44	,	,	PUNCT
ftr-294	194	45	supra	supra	PROPN
ftr-294	194	46	note	note	NOUN
ftr-294	194	47	32	32	NUM
ftr-294	194	48	,	,	PUNCT
ftr-294	194	49	at	at	ADP
ftr-294	194	50	147	147	NUM
ftr-294	194	51	(	(	PUNCT
ftr-294	194	52	“	"	PUNCT
ftr-294	194	53	.	.	PUNCT
ftr-294	194	54	.	.	PUNCT
ftr-294	194	55	.	.	PUNCT
ftr-294	195	1	there	there	PRON
ftr-294	195	2	highly	highly	ADV
ftr-294	195	3	abusive	abusive	ADJ
ftr-294	195	4	transactions	transaction	NOUN
ftr-294	195	5	somehow	somehow	ADV
ftr-294	195	6	have	have	VERB
ftr-294	195	7	to	to	PART
ftr-294	195	8	be	be	AUX
ftr-294	195	9	stopped	stop	VERB
ftr-294	195	10	,	,	PUNCT
ftr-294	195	11	or	or	CCONJ
ftr-294	195	12	at	at	ADP
ftr-294	195	13	least	least	ADJ
ftr-294	195	14	seriously	seriously	ADV
ftr-294	195	15	impeded	impede	VERB
ftr-294	195	16	and	and	CCONJ
ftr-294	195	17	if	if	SCONJ
ftr-294	195	18	menacing	menacing	ADJ
ftr-294	195	19	ambiguity	ambiguity	NOUN
ftr-294	195	20	is	be	AUX
ftr-294	195	21	the	the	DET
ftr-294	195	22	only	only	ADJ
ftr-294	195	23	way	way	NOUN
ftr-294	195	24	to	to	PART
ftr-294	195	25	do	do	VERB
ftr-294	195	26	it	it	PRON
ftr-294	195	27	,	,	PUNCT
ftr-294	195	28	then	then	ADV
ftr-294	195	29	do	do	VERB
ftr-294	195	30	it	it	PRON
ftr-294	195	31	we	we	PRON
ftr-294	195	32	must	must	AUX
ftr-294	195	33	.	.	PUNCT
ftr-294	195	34	”	"	PUNCT
ftr-294	195	35	)	)	PUNCT
ftr-294	195	36	.	.	PUNCT
ftr-294	196	1	10	10	NUM
ftr-294	196	2	florida	florida	PROPN
ftr-294	196	3	tax	tax	NOUN
ftr-294	196	4	review	review	NOUN
ftr-294	196	5	vol	vol	NOUN
ftr-294	196	6	.	.	PUNCT
ftr-294	197	1	15:1	15:1	NUM
ftr-294	197	2	b.	b.	PROPN
ftr-294	197	3	retroactive	retroactive	ADJ
ftr-294	197	4	tax	tax	NOUN
ftr-294	197	5	regulations	regulation	NOUN
ftr-294	197	6	:	:	PUNCT
ftr-294	197	7	pre-1996	pre-1996	NOUN
ftr-294	197	8	law	law	NOUN
ftr-294	197	9	before	before	ADP
ftr-294	197	10	1996	1996	NUM
ftr-294	197	11	,	,	PUNCT
ftr-294	197	12	section	section	NOUN
ftr-294	197	13	7805(b	7805(b	PROPN
ftr-294	197	14	)	)	PUNCT
ftr-294	197	15	created	create	VERB
ftr-294	197	16	a	a	DET
ftr-294	197	17	presumption	presumption	NOUN
ftr-294	197	18	that	that	SCONJ
ftr-294	197	19	treasury	treasury	PROPN
ftr-294	197	20	regulations	regulation	NOUN
ftr-294	197	21	would	would	AUX
ftr-294	197	22	operate	operate	VERB
ftr-294	197	23	retroactively	retroactively	ADV
ftr-294	197	24	,	,	PUNCT
ftr-294	197	25	36	36	NUM
ftr-294	197	26	allowing	allow	VERB
ftr-294	197	27	the	the	DET
ftr-294	197	28	secretary	secretary	NOUN
ftr-294	197	29	of	of	ADP
ftr-294	197	30	the	the	DET
ftr-294	197	31	treasury	treasury	NOUN
ftr-294	197	32	to	to	PART
ftr-294	197	33	use	use	VERB
ftr-294	197	34	her	her	PRON
ftr-294	197	35	discretion	discretion	NOUN
ftr-294	197	36	to	to	PART
ftr-294	197	37	determine	determine	VERB
ftr-294	197	38	whether	whether	SCONJ
ftr-294	197	39	a	a	DET
ftr-294	197	40	regulation	regulation	NOUN
ftr-294	197	41	should	should	AUX
ftr-294	197	42	apply	apply	VERB
ftr-294	197	43	prospectively	prospectively	ADV
ftr-294	197	44	,	,	PUNCT
ftr-294	197	45	or	or	CCONJ
ftr-294	197	46	also	also	ADV
ftr-294	197	47	apply	apply	VERB
ftr-294	197	48	to	to	ADP
ftr-294	197	49	previously	previously	ADV
ftr-294	197	50	executed	execute	VERB
ftr-294	197	51	transactions	transaction	NOUN
ftr-294	197	52	.	.	PUNCT
ftr-294	198	1	37	37	NUM
ftr-294	198	2	while	while	SCONJ
ftr-294	198	3	this	this	PRON
ftr-294	198	4	accorded	accord	VERB
ftr-294	198	5	the	the	DET
ftr-294	198	6	treasury	treasury	PROPN
ftr-294	198	7	department	department	NOUN
ftr-294	198	8	,	,	PUNCT
ftr-294	198	9	of	of	ADP
ftr-294	198	10	which	which	PRON
ftr-294	198	11	the	the	DET
ftr-294	198	12	internal	internal	ADJ
ftr-294	198	13	revenue	revenue	NOUN
ftr-294	198	14	service	service	NOUN
ftr-294	198	15	(	(	PUNCT
ftr-294	198	16	the	the	DET
ftr-294	198	17	irs	irs	PROPN
ftr-294	198	18	)	)	PUNCT
ftr-294	198	19	is	be	AUX
ftr-294	198	20	part	part	NOUN
ftr-294	198	21	,	,	PUNCT
ftr-294	198	22	rather	rather	ADV
ftr-294	198	23	wide	wide	ADJ
ftr-294	198	24	latitude	latitude	NOUN
ftr-294	198	25	to	to	PART
ftr-294	198	26	choose	choose	VERB
ftr-294	198	27	the	the	DET
ftr-294	198	28	effective	effective	ADJ
ftr-294	198	29	date	date	NOUN
ftr-294	198	30	of	of	ADP
ftr-294	198	31	issued	issue	VERB
ftr-294	198	32	regulations	regulation	NOUN
ftr-294	198	33	,	,	PUNCT
ftr-294	198	34	there	there	PRON
ftr-294	198	35	were	be	VERB
ftr-294	198	36	some	some	DET
ftr-294	198	37	limits	limit	NOUN
ftr-294	198	38	on	on	ADP
ftr-294	198	39	the	the	DET
ftr-294	198	40	way	way	NOUN
ftr-294	198	41	in	in	ADP
ftr-294	198	42	which	which	PRON
ftr-294	198	43	this	this	DET
ftr-294	198	44	discretion	discretion	NOUN
ftr-294	198	45	could	could	AUX
ftr-294	198	46	be	be	AUX
ftr-294	198	47	exercised	exercise	VERB
ftr-294	198	48	.	.	PUNCT
ftr-294	199	1	by	by	ADP
ftr-294	199	2	1996	1996	NUM
ftr-294	199	3	,	,	PUNCT
ftr-294	199	4	the	the	DET
ftr-294	199	5	predominant	predominant	ADJ
ftr-294	199	6	standard	standard	NOUN
ftr-294	199	7	38	38	NUM
ftr-294	199	8	used	use	VERB
ftr-294	199	9	to	to	PART
ftr-294	199	10	review	review	VERB
ftr-294	199	11	the	the	DET
ftr-294	199	12	treasury	treasury	NOUN
ftr-294	199	13	’s	’s	PART
ftr-294	199	14	“	"	PUNCT
ftr-294	199	15	failure	failure	NOUN
ftr-294	199	16	to	to	PART
ftr-294	199	17	limit	limit	VERB
ftr-294	199	18	a	a	DET
ftr-294	199	19	regulation	regulation	NOUN
ftr-294	199	20	to	to	ADP
ftr-294	199	21	prospective	prospective	ADJ
ftr-294	199	22	application	application	NOUN
ftr-294	199	23	.	.	PUNCT
ftr-294	199	24	.	.	PUNCT
ftr-294	200	1	.	.	PUNCT
ftr-294	200	2	”	"	PUNCT
ftr-294	201	1	39	39	NUM
ftr-294	201	2	was	be	AUX
ftr-294	201	3	an	an	DET
ftr-294	201	4	“	"	PUNCT
ftr-294	201	5	abuse	abuse	NOUN
ftr-294	201	6	of	of	ADP
ftr-294	201	7	discretion	discretion	NOUN
ftr-294	201	8	”	"	PUNCT
ftr-294	201	9	standard	standard	NOUN
ftr-294	201	10	.	.	PUNCT
ftr-294	202	1	40	40	NUM
ftr-294	202	2	36	36	NUM
ftr-294	202	3	.	.	PUNCT
ftr-294	203	1	see	see	VERB
ftr-294	203	2	i.r.c	i.r.c	NOUN
ftr-294	203	3	.	.	PUNCT
ftr-294	204	1	§	§	PROPN
ftr-294	204	2	7805(b	7805(b	PROPN
ftr-294	204	3	)	)	PUNCT
ftr-294	204	4	.	.	PUNCT
ftr-294	205	1	“	"	PUNCT
ftr-294	205	2	the	the	DET
ftr-294	205	3	secretary	secretary	NOUN
ftr-294	205	4	may	may	AUX
ftr-294	205	5	prescribe	prescribe	VERB
ftr-294	205	6	the	the	DET
ftr-294	205	7	extent	extent	NOUN
ftr-294	205	8	,	,	PUNCT
ftr-294	205	9	if	if	SCONJ
ftr-294	205	10	any	any	PRON
ftr-294	205	11	,	,	PUNCT
ftr-294	205	12	to	to	PART
ftr-294	205	13	which	which	PRON
ftr-294	205	14	any	any	DET
ftr-294	205	15	ruling	ruling	NOUN
ftr-294	205	16	or	or	CCONJ
ftr-294	205	17	regulation	regulation	NOUN
ftr-294	205	18	,	,	PUNCT
ftr-294	205	19	relating	relate	VERB
ftr-294	205	20	to	to	ADP
ftr-294	205	21	the	the	DET
ftr-294	205	22	internal	internal	ADJ
ftr-294	205	23	revenue	revenue	NOUN
ftr-294	205	24	laws	law	NOUN
ftr-294	205	25	,	,	PUNCT
ftr-294	205	26	shall	shall	AUX
ftr-294	205	27	be	be	AUX
ftr-294	205	28	applied	apply	VERB
ftr-294	205	29	without	without	ADP
ftr-294	205	30	retroactive	retroactive	ADJ
ftr-294	205	31	effect	effect	NOUN
ftr-294	205	32	.	.	PUNCT
ftr-294	205	33	”	"	PUNCT
ftr-294	206	1	37	37	NUM
ftr-294	206	2	.	.	PUNCT
ftr-294	207	1	i	i	PRON
ftr-294	207	2	d.	d.	PROPN
ftr-294	207	3	38	38	NUM
ftr-294	207	4	.	.	PUNCT
ftr-294	208	1	see	see	VERB
ftr-294	208	2	toni	toni	PROPN
ftr-294	208	3	robinson	robinson	PROPN
ftr-294	208	4	,	,	PUNCT
ftr-294	208	5	retroactivity	retroactivity	NOUN
ftr-294	208	6	:	:	PUNCT
ftr-294	208	7	the	the	DET
ftr-294	208	8	case	case	NOUN
ftr-294	208	9	for	for	ADP
ftr-294	208	10	better	well	ADJ
ftr-294	208	11	regulations	regulation	NOUN
ftr-294	208	12	of	of	ADP
ftr-294	208	13	federal	federal	ADJ
ftr-294	208	14	tax	tax	NOUN
ftr-294	208	15	regulations	regulation	NOUN
ftr-294	208	16	,	,	PUNCT
ftr-294	208	17	48	48	NUM
ftr-294	208	18	ohio	ohio	PROPN
ftr-294	208	19	st	st	PROPN
ftr-294	208	20	.	.	PROPN
ftr-294	208	21	l.	l.	PROPN
ftr-294	208	22	j.	j.	PROPN
ftr-294	208	23	773	773	PROPN
ftr-294	208	24	,	,	PUNCT
ftr-294	208	25	784–93	784–93	PROPN
ftr-294	208	26	(	(	PUNCT
ftr-294	208	27	1987	1987	NUM
ftr-294	208	28	)	)	PUNCT
ftr-294	208	29	(	(	PUNCT
ftr-294	208	30	reviewing	review	VERB
ftr-294	208	31	“	"	PUNCT
ftr-294	208	32	older	old	ADJ
ftr-294	208	33	”	"	PUNCT
ftr-294	208	34	theories	theory	NOUN
ftr-294	208	35	used	use	VERB
ftr-294	208	36	to	to	PART
ftr-294	208	37	analyze	analyze	VERB
ftr-294	208	38	whether	whether	SCONJ
ftr-294	208	39	regulations	regulation	NOUN
ftr-294	208	40	could	could	AUX
ftr-294	208	41	properly	properly	ADV
ftr-294	208	42	be	be	AUX
ftr-294	208	43	applied	apply	VERB
ftr-294	208	44	retroactively	retroactively	ADV
ftr-294	208	45	)	)	PUNCT
ftr-294	208	46	.	.	PUNCT
ftr-294	209	1	professor	professor	PROPN
ftr-294	209	2	robinson	robinson	PROPN
ftr-294	209	3	writes	write	VERB
ftr-294	209	4	:	:	PUNCT
ftr-294	209	5	“	"	PUNCT
ftr-294	209	6	burdened	burden	VERB
ftr-294	209	7	by	by	ADP
ftr-294	209	8	section	section	NOUN
ftr-294	209	9	7805	7805	NUM
ftr-294	209	10	’s	’s	PART
ftr-294	209	11	approval	approval	NOUN
ftr-294	209	12	of	of	ADP
ftr-294	209	13	retroactivity	retroactivity	NOUN
ftr-294	209	14	,	,	PUNCT
ftr-294	209	15	the	the	DET
ftr-294	209	16	courts	court	NOUN
ftr-294	209	17	fashioned	fashion	VERB
ftr-294	209	18	several	several	ADJ
ftr-294	209	19	other	other	ADJ
ftr-294	209	20	avenues	avenue	NOUN
ftr-294	209	21	for	for	ADP
ftr-294	209	22	non	non	ADJ
ftr-294	209	23	-	-	ADJ
ftr-294	209	24	retroactivity	retroactivity	NOUN
ftr-294	209	25	,	,	PUNCT
ftr-294	209	26	including	include	VERB
ftr-294	209	27	the	the	DET
ftr-294	209	28	doctrines	doctrine	NOUN
ftr-294	209	29	of	of	ADP
ftr-294	209	30	discrimination	discrimination	NOUN
ftr-294	209	31	,	,	PUNCT
ftr-294	209	32	legislative	legislative	ADJ
ftr-294	209	33	reenactment	reenactment	NOUN
ftr-294	209	34	,	,	PUNCT
ftr-294	209	35	and	and	CCONJ
ftr-294	209	36	reliance	reliance	NOUN
ftr-294	209	37	.	.	PUNCT
ftr-294	209	38	”	"	PUNCT
ftr-294	210	1	i	i	PRON
ftr-294	210	2	d.	d.	VERB
ftr-294	210	3	at	at	ADP
ftr-294	210	4	784–85	784–85	NUM
ftr-294	210	5	.	.	PUNCT
ftr-294	211	1	she	she	PRON
ftr-294	211	2	,	,	PUNCT
ftr-294	211	3	however	however	ADV
ftr-294	211	4	,	,	PUNCT
ftr-294	211	5	later	later	ADV
ftr-294	211	6	writes	write	VERB
ftr-294	211	7	that	that	SCONJ
ftr-294	211	8	the	the	DET
ftr-294	211	9	fifth	fifth	ADJ
ftr-294	211	10	circuit	circuit	NOUN
ftr-294	211	11	’s	’s	PART
ftr-294	211	12	multi	multi	ADJ
ftr-294	211	13	-	-	ADJ
ftr-294	211	14	factored	factored	ADJ
ftr-294	211	15	test	test	NOUN
ftr-294	211	16	for	for	ADP
ftr-294	211	17	“	"	PUNCT
ftr-294	211	18	abuse	abuse	NOUN
ftr-294	211	19	of	of	ADP
ftr-294	211	20	discretion	discretion	NOUN
ftr-294	211	21	,	,	PUNCT
ftr-294	211	22	”	"	PUNCT
ftr-294	211	23	discussed	discuss	VERB
ftr-294	211	24	at	at	ADP
ftr-294	211	25	note	note	NOUN
ftr-294	211	26	46	46	NUM
ftr-294	211	27	infra	infra	NOUN
ftr-294	211	28	,	,	PUNCT
ftr-294	211	29	shows	show	VERB
ftr-294	211	30	that	that	SCONJ
ftr-294	211	31	“	"	PUNCT
ftr-294	211	32	each	each	PRON
ftr-294	211	33	of	of	ADP
ftr-294	211	34	these	these	DET
ftr-294	211	35	other	other	ADJ
ftr-294	211	36	standards	standard	NOUN
ftr-294	211	37	.	.	PUNCT
ftr-294	211	38	.	.	PUNCT
ftr-294	212	1	.	.	PUNCT
ftr-294	213	1	is	be	AUX
ftr-294	213	2	really	really	ADV
ftr-294	213	3	part	part	NOUN
ftr-294	213	4	of	of	ADP
ftr-294	213	5	abuse	abuse	NOUN
ftr-294	213	6	of	of	ADP
ftr-294	213	7	discretion	discretion	NOUN
ftr-294	213	8	.	.	PUNCT
ftr-294	213	9	”	"	PUNCT
ftr-294	214	1	i	i	PRON
ftr-294	214	2	d.	d.	VERB
ftr-294	214	3	at	at	ADP
ftr-294	214	4	791	791	NUM
ftr-294	214	5	.	.	PUNCT
ftr-294	215	1	see	see	VERB
ftr-294	215	2	also	also	ADV
ftr-294	215	3	ball	ball	NOUN
ftr-294	215	4	,	,	PUNCT
ftr-294	215	5	retroactive	retroactive	ADJ
ftr-294	215	6	application	application	NOUN
ftr-294	215	7	,	,	PUNCT
ftr-294	215	8	supra	supra	PROPN
ftr-294	215	9	note	note	NOUN
ftr-294	215	10	1	1	NUM
ftr-294	215	11	,	,	PUNCT
ftr-294	215	12	at	at	ADP
ftr-294	215	13	147–48	147–48	NUM
ftr-294	215	14	discussing	discuss	VERB
ftr-294	215	15	alternative	alternative	ADJ
ftr-294	215	16	“	"	PUNCT
ftr-294	215	17	equitable	equitable	ADJ
ftr-294	215	18	estoppel	estoppel	NOUN
ftr-294	215	19	”	"	PUNCT
ftr-294	215	20	arguments	argument	NOUN
ftr-294	215	21	used	use	VERB
ftr-294	215	22	to	to	PART
ftr-294	215	23	analyze	analyze	VERB
ftr-294	215	24	retroactive	retroactive	ADJ
ftr-294	215	25	regulations	regulation	NOUN
ftr-294	215	26	.	.	PUNCT
ftr-294	216	1	this	this	DET
ftr-294	216	2	article	article	NOUN
ftr-294	216	3	focuses	focus	VERB
ftr-294	216	4	on	on	ADP
ftr-294	216	5	the	the	DET
ftr-294	216	6	“	"	PUNCT
ftr-294	216	7	abuse	abuse	NOUN
ftr-294	216	8	of	of	ADP
ftr-294	216	9	discretion	discretion	NOUN
ftr-294	216	10	”	"	PUNCT
ftr-294	216	11	standard	standard	NOUN
ftr-294	216	12	because	because	SCONJ
ftr-294	216	13	it	it	PRON
ftr-294	216	14	is	be	AUX
ftr-294	216	15	the	the	DET
ftr-294	216	16	standard	standard	NOUN
ftr-294	216	17	most	most	ADV
ftr-294	216	18	often	often	ADV
ftr-294	216	19	used	use	VERB
ftr-294	216	20	by	by	ADP
ftr-294	216	21	courts	court	NOUN
ftr-294	216	22	considering	consider	VERB
ftr-294	216	23	post-1996	post-1996	VERB
ftr-294	216	24	cases	case	NOUN
ftr-294	216	25	under	under	ADP
ftr-294	216	26	the	the	DET
ftr-294	216	27	pre-1996	pre-1996	ADJ
ftr-294	216	28	version	version	NOUN
ftr-294	216	29	of	of	ADP
ftr-294	216	30	§	§	PROPN
ftr-294	216	31	7805(b	7805(b	PROPN
ftr-294	216	32	)	)	PUNCT
ftr-294	216	33	.	.	PUNCT
ftr-294	217	1	see	see	VERB
ftr-294	217	2	,	,	PUNCT
ftr-294	217	3	e.g.	e.g.	ADV
ftr-294	217	4	,	,	PUNCT
ftr-294	217	5	amergen	amergen	PROPN
ftr-294	217	6	energy	energy	PROPN
ftr-294	217	7	co.	co.	PROPN
ftr-294	217	8	,	,	PUNCT
ftr-294	217	9	llc	llc	PROPN
ftr-294	217	10	ex	ex	PROPN
ftr-294	217	11	rel	rel	PROPN
ftr-294	217	12	.	.	PUNCT
ftr-294	217	13	exelon	exelon	PROPN
ftr-294	217	14	generation	generation	PROPN
ftr-294	217	15	co.	co.	PROPN
ftr-294	217	16	,	,	PUNCT
ftr-294	217	17	llc	llc	PROPN
ftr-294	217	18	v.	v.	PROPN
ftr-294	217	19	united	united	PROPN
ftr-294	217	20	states	states	PROPN
ftr-294	217	21	,	,	PUNCT
ftr-294	217	22	94	94	NUM
ftr-294	217	23	fed	feed	VERB
ftr-294	217	24	.	.	PUNCT
ftr-294	218	1	cl	cl	NOUN
ftr-294	218	2	.	.	PUNCT
ftr-294	219	1	413	413	NUM
ftr-294	219	2	(	(	PUNCT
ftr-294	219	3	2010	2010	NUM
ftr-294	219	4	)	)	PUNCT
ftr-294	219	5	(	(	PUNCT
ftr-294	219	6	using	use	VERB
ftr-294	219	7	abuse	abuse	NOUN
ftr-294	219	8	of	of	ADP
ftr-294	219	9	discretion	discretion	NOUN
ftr-294	219	10	standard	standard	NOUN
ftr-294	219	11	)	)	PUNCT
ftr-294	219	12	;	;	PUNCT
ftr-294	219	13	see	see	VERB
ftr-294	219	14	also	also	ADV
ftr-294	219	15	ford	ford	PROPN
ftr-294	219	16	motor	motor	PROPN
ftr-294	219	17	co.	co.	PROPN
ftr-294	219	18	v.	v.	PROPN
ftr-294	219	19	united	united	PROPN
ftr-294	219	20	states	states	PROPN
ftr-294	219	21	,	,	PUNCT
ftr-294	219	22	94	94	NUM
ftr-294	219	23	fed	feed	VERB
ftr-294	219	24	.	.	PUNCT
ftr-294	220	1	cl	cl	NOUN
ftr-294	220	2	.	.	PUNCT
ftr-294	221	1	211	211	NUM
ftr-294	221	2	(	(	PUNCT
ftr-294	221	3	2010	2010	NUM
ftr-294	221	4	)	)	PUNCT
ftr-294	222	1	;	;	PUNCT
ftr-294	222	2	meserve	meserve	VERB
ftr-294	222	3	drilling	drilling	NOUN
ftr-294	222	4	partners	partner	NOUN
ftr-294	222	5	v.	v.	ADP
ftr-294	222	6	commissioner	commissioner	PROPN
ftr-294	222	7	,	,	PUNCT
ftr-294	222	8	1996	1996	NUM
ftr-294	222	9	-	-	SYM
ftr-294	222	10	72	72	NUM
ftr-294	222	11	,	,	PUNCT
ftr-294	222	12	71	71	NUM
ftr-294	222	13	t.c.m	t.c.m	NOUN
ftr-294	222	14	.	.	PUNCT
ftr-294	223	1	(	(	PUNCT
ftr-294	223	2	cch	cch	NOUN
ftr-294	223	3	)	)	PUNCT
ftr-294	223	4	2146	2146	NUM
ftr-294	223	5	(	(	PUNCT
ftr-294	223	6	1996	1996	NUM
ftr-294	223	7	)	)	PUNCT
ftr-294	223	8	,	,	PUNCT
ftr-294	223	9	aff’d	aff’d	VERB
ftr-294	223	10	per	per	ADP
ftr-294	223	11	curiam	curiam	NOUN
ftr-294	223	12	,	,	PUNCT
ftr-294	223	13	98	98	NUM
ftr-294	223	14	-	-	SYM
ftr-294	223	15	2	2	NUM
ftr-294	223	16	u.s.t.c	u.s.t.c	PROPN
ftr-294	223	17	.	.	PROPN
ftr-294	224	1	¶	¶	PROPN
ftr-294	224	2	50,663	50,663	NUM
ftr-294	224	3	(	(	PUNCT
ftr-294	224	4	9th	9th	ADJ
ftr-294	224	5	cir	cir	NOUN
ftr-294	224	6	1998	1998	NUM
ftr-294	224	7	)	)	PUNCT
ftr-294	224	8	;	;	PUNCT
ftr-294	224	9	democratic	democratic	ADJ
ftr-294	224	10	leadership	leadership	PROPN
ftr-294	224	11	council	council	PROPN
ftr-294	224	12	,	,	PUNCT
ftr-294	224	13	inc	inc	PROPN
ftr-294	224	14	.	.	PROPN
ftr-294	224	15	v.	v.	PROPN
ftr-294	224	16	united	united	PROPN
ftr-294	224	17	states	states	PROPN
ftr-294	224	18	,	,	PUNCT
ftr-294	224	19	542	542	NUM
ftr-294	224	20	f.	f.	PROPN
ftr-294	224	21	supp	supp	PROPN
ftr-294	224	22	.	.	PUNCT
ftr-294	225	1	2d	2d	NOUN
ftr-294	225	2	63	63	NUM
ftr-294	225	3	(	(	PUNCT
ftr-294	225	4	d.d.c	d.d.c	PROPN
ftr-294	225	5	.	.	PROPN
ftr-294	225	6	2008	2008	NUM
ftr-294	225	7	)	)	PUNCT
ftr-294	225	8	;	;	PUNCT
ftr-294	225	9	grapevine	grapevine	NOUN
ftr-294	225	10	imports	import	NOUN
ftr-294	225	11	,	,	PUNCT
ftr-294	225	12	ltd	ltd	PROPN
ftr-294	225	13	.	.	PROPN
ftr-294	226	1	v.	v.	PROPN
ftr-294	226	2	united	united	PROPN
ftr-294	226	3	states	states	PROPN
ftr-294	226	4	,	,	PUNCT
ftr-294	226	5	636	636	NUM
ftr-294	226	6	f.3d	f.3d	NUM
ftr-294	226	7	1368	1368	NUM
ftr-294	226	8	(	(	PUNCT
ftr-294	226	9	fed	fed	PROPN
ftr-294	226	10	.	.	PUNCT
ftr-294	227	1	circ	circ	PROPN
ftr-294	227	2	.	.	PUNCT
ftr-294	228	1	2012	2012	NUM
ftr-294	228	2	)	)	PUNCT
ftr-294	228	3	;	;	PUNCT
ftr-294	229	1	csx	csx	PROPN
ftr-294	229	2	corp	corp	PROPN
ftr-294	229	3	.	.	PROPN
ftr-294	229	4	inc	inc	PROPN
ftr-294	229	5	.	.	PROPN
ftr-294	230	1	v.	v.	PROPN
ftr-294	230	2	united	united	PROPN
ftr-294	230	3	states	states	PROPN
ftr-294	230	4	,	,	PUNCT
ftr-294	230	5	58	58	NUM
ftr-294	230	6	fed	fed	PROPN
ftr-294	230	7	.	.	PUNCT
ftr-294	231	1	cl	cl	NOUN
ftr-294	231	2	.	.	PUNCT
ftr-294	232	1	341	341	NUM
ftr-294	232	2	(	(	PUNCT
ftr-294	232	3	2003	2003	NUM
ftr-294	232	4	)	)	PUNCT
ftr-294	232	5	;	;	PUNCT
ftr-294	233	1	rice	rice	NOUN
ftr-294	233	2	v.	v.	PROPN
ftr-294	233	3	commissioner	commissioner	PROPN
ftr-294	233	4	,	,	PUNCT
ftr-294	233	5	77	77	NUM
ftr-294	233	6	t.c.m	t.c.m	NOUN
ftr-294	233	7	.	.	PUNCT
ftr-294	234	1	(	(	PUNCT
ftr-294	234	2	cch	cch	NOUN
ftr-294	234	3	)	)	PUNCT
ftr-294	234	4	1488	1488	NUM
ftr-294	234	5	(	(	PUNCT
ftr-294	234	6	1999	1999	NUM
ftr-294	234	7	)	)	PUNCT
ftr-294	234	8	;	;	PUNCT
ftr-294	234	9	variety	variety	NOUN
ftr-294	234	10	club	club	NOUN
ftr-294	234	11	tent	tent	NOUN
ftr-294	234	12	no	no	NOUN
ftr-294	234	13	.	.	NOUN
ftr-294	234	14	6	6	NUM
ftr-294	234	15	charities	charity	NOUN
ftr-294	234	16	,	,	PUNCT
ftr-294	234	17	inc	inc	PROPN
ftr-294	234	18	.	.	PROPN
ftr-294	235	1	v.	v.	PROPN
ftr-294	235	2	commissioner	commissioner	PROPN
ftr-294	235	3	,	,	PUNCT
ftr-294	235	4	74	74	NUM
ftr-294	235	5	t.c.m	t.c.m	NOUN
ftr-294	235	6	.	.	PUNCT
ftr-294	236	1	(	(	PUNCT
ftr-294	236	2	cch	cch	NOUN
ftr-294	236	3	)	)	PUNCT
ftr-294	236	4	1485	1485	NUM
ftr-294	236	5	(	(	PUNCT
ftr-294	236	6	1997	1997	NUM
ftr-294	236	7	)	)	PUNCT
ftr-294	236	8	;	;	PUNCT
ftr-294	236	9	salmon	salmon	NOUN
ftr-294	236	10	ranch	ranch	PROPN
ftr-294	236	11	,	,	PUNCT
ftr-294	236	12	ltd	ltd	PROPN
ftr-294	236	13	.	.	PROPN
ftr-294	237	1	v.	v.	PROPN
ftr-294	237	2	commissioner	commissioner	NOUN
ftr-294	237	3	,	,	PUNCT
ftr-294	237	4	647	647	NUM
ftr-294	237	5	f.3d	f.3d	NUM
ftr-294	237	6	929	929	NUM
ftr-294	237	7	(	(	PUNCT
ftr-294	237	8	10th	10th	ADJ
ftr-294	237	9	cir	cir	NOUN
ftr-294	237	10	.	.	PUNCT
ftr-294	237	11	2011	2011	NUM
ftr-294	237	12	)	)	PUNCT
ftr-294	237	13	;	;	PUNCT
ftr-294	237	14	tate	tate	PROPN
ftr-294	237	15	&	&	CCONJ
ftr-294	237	16	lyle	lyle	PROPN
ftr-294	237	17	,	,	PUNCT
ftr-294	237	18	inc	inc	PROPN
ftr-294	237	19	.	.	PROPN
ftr-294	238	1	v.	v.	PROPN
ftr-294	238	2	commissioner	commissioner	PROPN
ftr-294	238	3	,	,	PUNCT
ftr-294	238	4	87	87	NUM
ftr-294	238	5	f.3d	f.3d	NUM
ftr-294	238	6	99	99	NUM
ftr-294	238	7	(	(	PUNCT
ftr-294	238	8	3d	3d	PROPN
ftr-294	238	9	cir	cir	NOUN
ftr-294	238	10	.	.	PUNCT
ftr-294	238	11	1996	1996	NUM
ftr-294	238	12	)	)	PUNCT
ftr-294	238	13	.	.	PUNCT
ftr-294	239	1	but	but	CCONJ
ftr-294	239	2	see	see	VERB
ftr-294	239	3	atchinson	atchinson	PROPN
ftr-294	239	4	,	,	PUNCT
ftr-294	239	5	topeka	topeka	PROPN
ftr-294	239	6	&	&	CCONJ
ftr-294	239	7	santa	santa	PROPN
ftr-294	239	8	fe	fe	PROPN
ftr-294	239	9	ry	ry	PROPN
ftr-294	239	10	.	.	PROPN
ftr-294	239	11	,	,	PUNCT
ftr-294	239	12	co.	co.	PROPN
ftr-294	240	1	v.	v.	PROPN
ftr-294	240	2	united	united	PROPN
ftr-294	240	3	states	states	PROPN
ftr-294	240	4	,	,	PUNCT
ftr-294	240	5	61	61	NUM
ftr-294	240	6	fed	feed	VERB
ftr-294	240	7	.	.	PUNCT
ftr-294	241	1	cl	cl	NOUN
ftr-294	241	2	.	.	PROPN
ftr-294	241	3	501	501	NUM
ftr-294	241	4	(	(	PUNCT
ftr-294	241	5	2004	2004	NUM
ftr-294	241	6	)	)	PUNCT
ftr-294	241	7	(	(	PUNCT
ftr-294	241	8	analyzing	analyze	VERB
ftr-294	241	9	whether	whether	SCONJ
ftr-294	241	10	the	the	DET
ftr-294	241	11	retroactive	retroactive	ADJ
ftr-294	241	12	application	application	NOUN
ftr-294	241	13	of	of	ADP
ftr-294	241	14	the	the	DET
ftr-294	241	15	regulation	regulation	NOUN
ftr-294	241	16	violated	violate	VERB
ftr-294	241	17	due	due	ADJ
ftr-294	241	18	process	process	NOUN
ftr-294	241	19	)	)	PUNCT
ftr-294	241	20	;	;	PUNCT
ftr-294	241	21	howard	howard	PROPN
ftr-294	241	22	e.	e.	PROPN
ftr-294	241	23	clenenden	clenenden	PROPN
ftr-294	241	24	,	,	PUNCT
ftr-294	241	25	inc	inc	PROPN
ftr-294	241	26	.	.	PROPN
ftr-294	242	1	v.	v.	PROPN
ftr-294	242	2	commissioner	commissioner	PROPN
ftr-294	242	3	,	,	PUNCT
ftr-294	242	4	207	207	NUM
ftr-294	242	5	f.3d	f.3d	NUM
ftr-294	242	6	1071	1071	NUM
ftr-294	242	7	(	(	PUNCT
ftr-294	242	8	8th	8th	ADJ
ftr-294	242	9	cir	cir	NOUN
ftr-294	242	10	.	.	PROPN
ftr-294	242	11	2000	2000	NUM
ftr-294	242	12	)	)	PUNCT
ftr-294	242	13	.	.	PUNCT
ftr-294	243	1	39	39	NUM
ftr-294	243	2	.	.	PUNCT
ftr-294	244	1	snap	snap	NOUN
ftr-294	244	2	-	-	PUNCT
ftr-294	244	3	drape	drape	NOUN
ftr-294	244	4	,	,	PUNCT
ftr-294	244	5	inc	inc	PROPN
ftr-294	244	6	.	.	PROPN
ftr-294	245	1	v.	v.	PROPN
ftr-294	245	2	commissioner	commissioner	PROPN
ftr-294	245	3	,	,	PUNCT
ftr-294	245	4	98	98	NUM
ftr-294	245	5	f.3d	f.3d	NUM
ftr-294	245	6	194	194	NUM
ftr-294	245	7	,	,	PUNCT
ftr-294	245	8	202	202	NUM
ftr-294	245	9	(	(	PUNCT
ftr-294	245	10	5th	5th	ADJ
ftr-294	245	11	cir	cir	NOUN
ftr-294	245	12	.	.	PUNCT
ftr-294	245	13	1996	1996	NUM
ftr-294	245	14	)	)	PUNCT
ftr-294	245	15	(	(	PUNCT
ftr-294	245	16	“	"	PUNCT
ftr-294	245	17	although	although	SCONJ
ftr-294	245	18	we	we	PRON
ftr-294	245	19	have	have	AUX
ftr-294	245	20	noted	note	VERB
ftr-294	245	21	that	that	SCONJ
ftr-294	245	22	regulations	regulation	NOUN
ftr-294	245	23	generally	generally	ADV
ftr-294	245	24	will	will	AUX
ftr-294	245	25	have	have	VERB
ftr-294	245	26	retroactive	retroactive	ADJ
ftr-294	245	27	effect	effect	NOUN
ftr-294	245	28	,	,	PUNCT
ftr-294	245	29	the	the	DET
ftr-294	245	30	2013	2013	NUM
ftr-294	245	31	]	]	PUNCT
ftr-294	245	32	tax	tax	NOUN
ftr-294	245	33	abuse	abuse	NOUN
ftr-294	245	34	according	accord	VERB
ftr-294	245	35	to	to	ADP
ftr-294	245	36	whom	whom	PRON
ftr-294	245	37	?	?	PUNCT
ftr-294	245	38	11	11	NUM
ftr-294	246	1	to	to	PART
ftr-294	246	2	apply	apply	VERB
ftr-294	246	3	this	this	DET
ftr-294	246	4	standard	standard	NOUN
ftr-294	246	5	,	,	PUNCT
ftr-294	246	6	a	a	DET
ftr-294	246	7	variety	variety	NOUN
ftr-294	246	8	of	of	ADP
ftr-294	246	9	factors	factor	NOUN
ftr-294	246	10	were	be	AUX
ftr-294	246	11	considered	consider	VERB
ftr-294	246	12	.	.	PUNCT
ftr-294	247	1	for	for	ADP
ftr-294	247	2	instance	instance	NOUN
ftr-294	247	3	,	,	PUNCT
ftr-294	247	4	courts	court	NOUN
ftr-294	247	5	asked	ask	VERB
ftr-294	247	6	whether	whether	SCONJ
ftr-294	247	7	the	the	DET
ftr-294	247	8	retroactive	retroactive	ADJ
ftr-294	247	9	application	application	NOUN
ftr-294	247	10	of	of	ADP
ftr-294	247	11	the	the	DET
ftr-294	247	12	rule	rule	NOUN
ftr-294	247	13	or	or	CCONJ
ftr-294	247	14	regulation	regulation	NOUN
ftr-294	247	15	would	would	AUX
ftr-294	247	16	produce	produce	VERB
ftr-294	247	17	“	"	PUNCT
ftr-294	247	18	inordinately	inordinately	ADV
ftr-294	247	19	harsh	harsh	ADJ
ftr-294	247	20	result[s	result[	NOUN
ftr-294	247	21	]	]	PUNCT
ftr-294	247	22	”	"	PUNCT
ftr-294	247	23	41	41	NUM
ftr-294	247	24	and/or	and/or	CCONJ
ftr-294	247	25	raise	raise	VERB
ftr-294	247	26	concerns	concern	NOUN
ftr-294	247	27	of	of	ADP
ftr-294	247	28	horizontal	horizontal	ADJ
ftr-294	247	29	equity	equity	NOUN
ftr-294	247	30	.	.	PUNCT
ftr-294	248	1	42	42	NUM
ftr-294	248	2	courts	court	NOUN
ftr-294	248	3	also	also	ADV
ftr-294	248	4	inquired	inquire	VERB
ftr-294	248	5	whether	whether	SCONJ
ftr-294	248	6	the	the	DET
ftr-294	248	7	taxpayer	taxpayer	NOUN
ftr-294	248	8	was	be	AUX
ftr-294	248	9	entitled	entitle	VERB
ftr-294	248	10	to	to	PART
ftr-294	248	11	rely	rely	VERB
ftr-294	248	12	upon	upon	SCONJ
ftr-294	248	13	settled	settle	VERB
ftr-294	248	14	law	law	NOUN
ftr-294	248	15	reversed	reverse	VERB
ftr-294	248	16	by	by	ADP
ftr-294	248	17	the	the	DET
ftr-294	248	18	retroactive	retroactive	ADJ
ftr-294	248	19	regulation	regulation	NOUN
ftr-294	248	20	,	,	PUNCT
ftr-294	248	21	43	43	NUM
ftr-294	248	22	whether	whether	SCONJ
ftr-294	248	23	congress	congress	PROPN
ftr-294	248	24	implicitly	implicitly	ADV
ftr-294	248	25	acquiesced	acquiesce	VERB
ftr-294	248	26	to	to	ADP
ftr-294	248	27	that	that	DET
ftr-294	248	28	settled	settle	VERB
ftr-294	248	29	law	law	NOUN
ftr-294	248	30	through	through	ADP
ftr-294	248	31	reenactment	reenactment	NOUN
ftr-294	248	32	44	44	NUM
ftr-294	248	33	and/or	and/or	CCONJ
ftr-294	248	34	whether	whether	SCONJ
ftr-294	248	35	the	the	DET
ftr-294	248	36	process	process	NOUN
ftr-294	248	37	of	of	ADP
ftr-294	248	38	deciding	decide	VERB
ftr-294	248	39	to	to	PART
ftr-294	248	40	make	make	VERB
ftr-294	248	41	the	the	DET
ftr-294	248	42	regulation	regulation	NOUN
ftr-294	248	43	failure	failure	NOUN
ftr-294	248	44	to	to	PART
ftr-294	248	45	limit	limit	VERB
ftr-294	248	46	a	a	DET
ftr-294	248	47	regulation	regulation	NOUN
ftr-294	248	48	to	to	ADP
ftr-294	248	49	prospective	prospective	ADJ
ftr-294	248	50	application	application	NOUN
ftr-294	248	51	only	only	ADV
ftr-294	248	52	is	be	AUX
ftr-294	248	53	nevertheless	nevertheless	ADV
ftr-294	248	54	reviewable	reviewable	ADJ
ftr-294	248	55	for	for	ADP
ftr-294	248	56	abuse	abuse	NOUN
ftr-294	248	57	of	of	ADP
ftr-294	248	58	discretion	discretion	NOUN
ftr-294	248	59	.	.	PUNCT
ftr-294	248	60	”	"	PUNCT
ftr-294	248	61	)	)	PUNCT
ftr-294	248	62	.	.	PUNCT
ftr-294	249	1	40	40	NUM
ftr-294	249	2	.	.	PUNCT
ftr-294	250	1	see	see	VERB
ftr-294	250	2	,	,	PUNCT
ftr-294	250	3	e.g.	e.g.	ADV
ftr-294	250	4	,	,	PUNCT
ftr-294	250	5	i	i	PROPN
ftr-294	250	6	d.	d.	PROPN
ftr-294	250	7	;	;	PUNCT
ftr-294	250	8	anderson	anderson	PROPN
ftr-294	250	9	,	,	PUNCT
ftr-294	250	10	clayton	clayton	PROPN
ftr-294	250	11	&	&	CCONJ
ftr-294	250	12	co.	co.	PROPN
ftr-294	251	1	v.	v.	PROPN
ftr-294	251	2	united	united	PROPN
ftr-294	251	3	states	states	PROPN
ftr-294	251	4	,	,	PUNCT
ftr-294	251	5	562	562	NUM
ftr-294	251	6	f.2d	f.2d	ADP
ftr-294	251	7	972	972	NUM
ftr-294	251	8	(	(	PUNCT
ftr-294	251	9	5th	5th	ADJ
ftr-294	251	10	cir	cir	NOUN
ftr-294	251	11	.	.	PUNCT
ftr-294	251	12	1977	1977	NUM
ftr-294	251	13	)	)	PUNCT
ftr-294	252	1	;	;	PUNCT
ftr-294	252	2	wendland	wendland	NOUN
ftr-294	252	3	v.	v.	PROPN
ftr-294	252	4	commissioner	commissioner	PROPN
ftr-294	252	5	,	,	PUNCT
ftr-294	252	6	739	739	NUM
ftr-294	252	7	f.2d	f.2d	SYM
ftr-294	252	8	580	580	NUM
ftr-294	252	9	,	,	PUNCT
ftr-294	252	10	581	581	NUM
ftr-294	252	11	(	(	PUNCT
ftr-294	252	12	11th	11th	ADJ
ftr-294	252	13	cir	cir	NOUN
ftr-294	252	14	.	.	PUNCT
ftr-294	252	15	1984	1984	NUM
ftr-294	252	16	)	)	PUNCT
ftr-294	252	17	(	(	PUNCT
ftr-294	252	18	“	"	PUNCT
ftr-294	252	19	the	the	DET
ftr-294	252	20	decision	decision	NOUN
ftr-294	252	21	to	to	PART
ftr-294	252	22	make	make	VERB
ftr-294	252	23	a	a	DET
ftr-294	252	24	ruling	ruling	NOUN
ftr-294	252	25	or	or	CCONJ
ftr-294	252	26	regulation	regulation	NOUN
ftr-294	252	27	retroactive	retroactive	ADJ
ftr-294	252	28	will	will	AUX
ftr-294	252	29	stand	stand	VERB
ftr-294	252	30	unless	unless	SCONJ
ftr-294	252	31	it	it	PRON
ftr-294	252	32	constitutes	constitute	VERB
ftr-294	252	33	an	an	DET
ftr-294	252	34	abuse	abuse	NOUN
ftr-294	252	35	of	of	ADP
ftr-294	252	36	discretion	discretion	NOUN
ftr-294	252	37	.	.	PUNCT
ftr-294	252	38	”	"	PUNCT
ftr-294	252	39	)	)	PUNCT
ftr-294	252	40	;	;	PUNCT
ftr-294	253	1	auto	auto	NOUN
ftr-294	253	2	.	.	PUNCT
ftr-294	254	1	club	club	NOUN
ftr-294	254	2	of	of	ADP
ftr-294	254	3	mich	mich	PROPN
ftr-294	254	4	.	.	PUNCT
ftr-294	255	1	v.	v.	PROPN
ftr-294	255	2	commissioner	commissioner	NOUN
ftr-294	255	3	,	,	PUNCT
ftr-294	255	4	353	353	NUM
ftr-294	255	5	u.s	u.s	PROPN
ftr-294	255	6	.	.	PROPN
ftr-294	255	7	180	180	NUM
ftr-294	255	8	,	,	PUNCT
ftr-294	255	9	185	185	NUM
ftr-294	255	10	(	(	PUNCT
ftr-294	255	11	1957	1957	NUM
ftr-294	255	12	)	)	PUNCT
ftr-294	255	13	(	(	PUNCT
ftr-294	255	14	using	use	VERB
ftr-294	255	15	“	"	PUNCT
ftr-294	255	16	abuse	abuse	NOUN
ftr-294	255	17	of	of	ADP
ftr-294	255	18	discretion	discretion	NOUN
ftr-294	255	19	”	"	PUNCT
ftr-294	255	20	standard	standard	NOUN
ftr-294	255	21	)	)	PUNCT
ftr-294	255	22	;	;	PUNCT
ftr-294	255	23	see	see	VERB
ftr-294	255	24	also	also	ADV
ftr-294	255	25	lecroy	lecroy	VERB
ftr-294	255	26	research	research	PROPN
ftr-294	255	27	systems	systems	PROPN
ftr-294	255	28	corp	corp	PROPN
ftr-294	255	29	.	.	PROPN
ftr-294	256	1	v.	v.	PROPN
ftr-294	256	2	commissioner	commissioner	PROPN
ftr-294	256	3	,	,	PUNCT
ftr-294	256	4	751	751	NUM
ftr-294	256	5	f.2d	f.2d	SYM
ftr-294	256	6	1465	1465	NUM
ftr-294	256	7	(	(	PUNCT
ftr-294	256	8	11th	11th	ADJ
ftr-294	256	9	cir	cir	NOUN
ftr-294	256	10	.	.	PUNCT
ftr-294	256	11	1984	1984	NUM
ftr-294	256	12	)	)	PUNCT
ftr-294	256	13	;	;	PUNCT
ftr-294	256	14	baker	baker	PROPN
ftr-294	256	15	v.	v.	PROPN
ftr-294	256	16	united	united	PROPN
ftr-294	256	17	states	states	PROPN
ftr-294	256	18	,	,	PUNCT
ftr-294	256	19	748	748	NUM
ftr-294	256	20	f.2d	f.2d	SYM
ftr-294	256	21	1465	1465	NUM
ftr-294	256	22	(	(	PUNCT
ftr-294	256	23	11th	11th	ADJ
ftr-294	256	24	cir	cir	NOUN
ftr-294	256	25	.	.	PUNCT
ftr-294	256	26	1984	1984	NUM
ftr-294	256	27	)	)	PUNCT
ftr-294	256	28	;	;	PUNCT
ftr-294	256	29	elkins	elkins	PROPN
ftr-294	256	30	v.	v.	PROPN
ftr-294	256	31	commissioner	commissioner	PROPN
ftr-294	256	32	,	,	PUNCT
ftr-294	256	33	81	81	NUM
ftr-294	256	34	t.c	t.c	PROPN
ftr-294	256	35	.	.	PROPN
ftr-294	256	36	669	669	NUM
ftr-294	256	37	(	(	PUNCT
ftr-294	256	38	1983	1983	NUM
ftr-294	256	39	)	)	PUNCT
ftr-294	256	40	.	.	PUNCT
ftr-294	257	1	see	see	VERB
ftr-294	257	2	also	also	ADV
ftr-294	257	3	benjamin	benjamin	PROPN
ftr-294	257	4	j.	j.	PROPN
ftr-294	257	5	cohen	cohen	PROPN
ftr-294	257	6	&	&	CCONJ
ftr-294	257	7	catherine	catherine	PROPN
ftr-294	257	8	a.	a.	PROPN
ftr-294	257	9	harrington	harrington	PROPN
ftr-294	257	10	,	,	PUNCT
ftr-294	257	11	is	be	AUX
ftr-294	257	12	the	the	DET
ftr-294	257	13	internal	internal	ADJ
ftr-294	257	14	revenue	revenue	NOUN
ftr-294	257	15	service	service	NOUN
ftr-294	257	16	bound	bind	VERB
ftr-294	257	17	by	by	ADP
ftr-294	257	18	its	its	PRON
ftr-294	257	19	own	own	ADJ
ftr-294	257	20	regulations	regulation	NOUN
ftr-294	257	21	and	and	CCONJ
ftr-294	257	22	rulings	ruling	NOUN
ftr-294	257	23	?	?	PUNCT
ftr-294	257	24	,	,	PUNCT
ftr-294	257	25	51	51	NUM
ftr-294	257	26	tax	tax	NOUN
ftr-294	257	27	law	law	NOUN
ftr-294	257	28	.	.	PUNCT
ftr-294	258	1	675	675	NUM
ftr-294	258	2	(	(	PUNCT
ftr-294	258	3	1998	1998	NUM
ftr-294	258	4	)	)	PUNCT
ftr-294	258	5	(	(	PUNCT
ftr-294	258	6	discussing	discuss	VERB
ftr-294	258	7	abuse	abuse	NOUN
ftr-294	258	8	of	of	ADP
ftr-294	258	9	discretion	discretion	NOUN
ftr-294	258	10	standard	standard	NOUN
ftr-294	258	11	)	)	PUNCT
ftr-294	258	12	.	.	PUNCT
ftr-294	259	1	41	41	NUM
ftr-294	259	2	.	.	PUNCT
ftr-294	260	1	snap	snap	NOUN
ftr-294	260	2	-	-	PUNCT
ftr-294	260	3	drape	drape	NOUN
ftr-294	260	4	,	,	PUNCT
ftr-294	260	5	98	98	NUM
ftr-294	260	6	f.3d	f.3d	NUM
ftr-294	260	7	at	at	ADP
ftr-294	260	8	202	202	NUM
ftr-294	260	9	;	;	PUNCT
ftr-294	260	10	anderson	anderson	PROPN
ftr-294	260	11	,	,	PUNCT
ftr-294	260	12	clayton	clayton	PROPN
ftr-294	260	13	&	&	CCONJ
ftr-294	260	14	co.	co.	PROPN
ftr-294	260	15	,	,	PUNCT
ftr-294	260	16	562	562	NUM
ftr-294	260	17	f.2d	f.2d	NOUN
ftr-294	260	18	at	at	ADP
ftr-294	260	19	981	981	NUM
ftr-294	260	20	;	;	PUNCT
ftr-294	260	21	lesavoy	lesavoy	PROPN
ftr-294	260	22	found	find	VERB
ftr-294	260	23	.	.	PUNCT
ftr-294	261	1	v.	v.	PROPN
ftr-294	261	2	commissioner	commissioner	NOUN
ftr-294	261	3	,	,	PUNCT
ftr-294	261	4	238	238	NUM
ftr-294	261	5	f.2d	f.2d	SYM
ftr-294	261	6	589	589	NUM
ftr-294	261	7	(	(	PUNCT
ftr-294	261	8	3d	3d	NUM
ftr-294	261	9	cir	cir	NOUN
ftr-294	261	10	.	.	PROPN
ftr-294	261	11	1956	1956	NUM
ftr-294	261	12	)	)	PUNCT
ftr-294	262	1	;	;	PUNCT
ftr-294	262	2	cwt	cwt	NOUN
ftr-294	262	3	farms	farm	NOUN
ftr-294	262	4	v.	v.	PROPN
ftr-294	262	5	commissioner	commissioner	PROPN
ftr-294	262	6	,	,	PUNCT
ftr-294	262	7	755	755	NUM
ftr-294	262	8	f.2d	f.2d	ADP
ftr-294	262	9	790	790	NUM
ftr-294	262	10	,	,	PUNCT
ftr-294	262	11	802	802	NUM
ftr-294	262	12	(	(	PUNCT
ftr-294	262	13	7th	7th	ADJ
ftr-294	262	14	cir	cir	NOUN
ftr-294	262	15	.	.	PROPN
ftr-294	262	16	1986	1986	NUM
ftr-294	262	17	)	)	PUNCT
ftr-294	262	18	(	(	PUNCT
ftr-294	262	19	asking	ask	VERB
ftr-294	262	20	whether	whether	SCONJ
ftr-294	262	21	“	"	PUNCT
ftr-294	262	22	change	change	NOUN
ftr-294	262	23	causes	cause	VERB
ftr-294	262	24	the	the	DET
ftr-294	262	25	taxpayer	taxpayer	NOUN
ftr-294	262	26	to	to	PART
ftr-294	262	27	suffer	suffer	VERB
ftr-294	262	28	inordinate	inordinate	ADJ
ftr-294	262	29	harm	harm	NOUN
ftr-294	262	30	.	.	PUNCT
ftr-294	262	31	”	"	PUNCT
ftr-294	262	32	)	)	PUNCT
ftr-294	262	33	.	.	PUNCT
ftr-294	263	1	42	42	NUM
ftr-294	263	2	.	.	PUNCT
ftr-294	264	1	snap	snap	NOUN
ftr-294	264	2	-	-	PUNCT
ftr-294	264	3	drape	drape	NOUN
ftr-294	264	4	,	,	PUNCT
ftr-294	264	5	98	98	NUM
ftr-294	264	6	f.3d	f.3d	NUM
ftr-294	264	7	at	at	ADP
ftr-294	264	8	202	202	NUM
ftr-294	264	9	;	;	PUNCT
ftr-294	264	10	anderson	anderson	PROPN
ftr-294	264	11	,	,	PUNCT
ftr-294	264	12	clayton	clayton	PROPN
ftr-294	264	13	&	&	CCONJ
ftr-294	264	14	co.	co.	PROPN
ftr-294	264	15	,	,	PUNCT
ftr-294	264	16	562	562	NUM
ftr-294	264	17	f.2d	f.2d	NOUN
ftr-294	264	18	at	at	ADP
ftr-294	264	19	981	981	NUM
ftr-294	264	20	;	;	PUNCT
ftr-294	264	21	elkins	elkins	PROPN
ftr-294	264	22	v.	v.	PROPN
ftr-294	264	23	commissioner	commissioner	PROPN
ftr-294	264	24	,	,	PUNCT
ftr-294	264	25	81	81	NUM
ftr-294	264	26	t.c	t.c	PROPN
ftr-294	264	27	.	.	PROPN
ftr-294	265	1	669	669	NUM
ftr-294	265	2	(	(	PUNCT
ftr-294	265	3	1983	1983	NUM
ftr-294	265	4	)	)	PUNCT
ftr-294	265	5	(	(	PUNCT
ftr-294	265	6	rejecting	reject	VERB
ftr-294	265	7	taxpayer	taxpayer	NOUN
ftr-294	265	8	’s	’s	PART
ftr-294	265	9	assertion	assertion	NOUN
ftr-294	265	10	that	that	SCONJ
ftr-294	265	11	the	the	DET
ftr-294	265	12	retroactive	retroactive	ADJ
ftr-294	265	13	amendments	amendment	NOUN
ftr-294	265	14	would	would	AUX
ftr-294	265	15	“	"	PUNCT
ftr-294	265	16	spawn	spawn	VERB
ftr-294	265	17	unequal	unequal	ADJ
ftr-294	265	18	treatments	treatment	NOUN
ftr-294	265	19	among	among	ADP
ftr-294	265	20	taxpayers	taxpayer	NOUN
ftr-294	265	21	.	.	PUNCT
ftr-294	265	22	”	"	PUNCT
ftr-294	265	23	)	)	PUNCT
ftr-294	265	24	;	;	PUNCT
ftr-294	265	25	ibm	ibm	PROPN
ftr-294	265	26	corp	corp	PROPN
ftr-294	265	27	.	.	PROPN
ftr-294	266	1	v.	v.	PROPN
ftr-294	266	2	united	united	PROPN
ftr-294	266	3	states	states	PROPN
ftr-294	266	4	,	,	PUNCT
ftr-294	266	5	170	170	NUM
ftr-294	266	6	ct	ct	NOUN
ftr-294	266	7	.	.	PUNCT
ftr-294	266	8	cl	cl	NOUN
ftr-294	266	9	.	.	PUNCT
ftr-294	267	1	357	357	NUM
ftr-294	267	2	(	(	PUNCT
ftr-294	267	3	1965	1965	NUM
ftr-294	267	4	)	)	PUNCT
ftr-294	267	5	;	;	PUNCT
ftr-294	267	6	baker	baker	PROPN
ftr-294	267	7	v.	v.	PROPN
ftr-294	267	8	commissioner	commissioner	PROPN
ftr-294	267	9	,	,	PUNCT
ftr-294	267	10	no	no	INTJ
ftr-294	267	11	.	.	NOUN
ftr-294	267	12	912822	912822	NUM
ftr-294	267	13	,	,	PUNCT
ftr-294	267	14	1992	1992	NUM
ftr-294	267	15	wl	wl	NOUN
ftr-294	267	16	104812	104812	NUM
ftr-294	267	17	(	(	PUNCT
ftr-294	267	18	7th	7th	ADJ
ftr-294	267	19	cir	cir	NOUN
ftr-294	267	20	.	.	PROPN
ftr-294	267	21	1992	1992	NUM
ftr-294	267	22	)	)	PUNCT
ftr-294	267	23	.	.	PUNCT
ftr-294	268	1	43	43	NUM
ftr-294	268	2	.	.	PUNCT
ftr-294	269	1	chock	chock	PROPN
ftr-294	269	2	full	full	ADJ
ftr-294	269	3	o	o	NOUN
ftr-294	269	4	’	'	PUNCT
ftr-294	269	5	nuts	nuts	PROPN
ftr-294	269	6	corp	corp	PROPN
ftr-294	269	7	.	.	PROPN
ftr-294	270	1	v.	v.	PROPN
ftr-294	270	2	commissioner	commissioner	NOUN
ftr-294	270	3	,	,	PUNCT
ftr-294	270	4	453	453	NUM
ftr-294	270	5	f.2d	f.2d	NUM
ftr-294	270	6	300	300	NUM
ftr-294	270	7	,	,	PUNCT
ftr-294	270	8	303	303	NUM
ftr-294	270	9	(	(	PUNCT
ftr-294	270	10	2d	2d	NUM
ftr-294	270	11	cir	cir	NOUN
ftr-294	270	12	.	.	PROPN
ftr-294	270	13	1971	1971	NUM
ftr-294	270	14	)	)	PUNCT
ftr-294	270	15	(	(	PUNCT
ftr-294	270	16	“	"	PUNCT
ftr-294	270	17	a	a	DET
ftr-294	270	18	taxpayer	taxpayer	NOUN
ftr-294	270	19	,	,	PUNCT
ftr-294	270	20	when	when	SCONJ
ftr-294	270	21	acting	act	VERB
ftr-294	270	22	in	in	ADP
ftr-294	270	23	an	an	DET
ftr-294	270	24	area	area	NOUN
ftr-294	270	25	of	of	ADP
ftr-294	270	26	unsettled	unsettled	ADJ
ftr-294	270	27	law	law	NOUN
ftr-294	270	28	,	,	PUNCT
ftr-294	270	29	has	have	AUX
ftr-294	270	30	‘	'	PUNCT
ftr-294	270	31	no	no	DET
ftr-294	270	32	vested	vested	ADJ
ftr-294	270	33	interest	interest	NOUN
ftr-294	270	34	in	in	ADP
ftr-294	270	35	a	a	DET
ftr-294	270	36	hypothetical	hypothetical	ADJ
ftr-294	270	37	decision	decision	NOUN
ftr-294	270	38	in	in	ADP
ftr-294	270	39	his	his	PRON
ftr-294	270	40	favor	favor	NOUN
ftr-294	270	41	prior	prior	ADV
ftr-294	270	42	to	to	ADP
ftr-294	270	43	the	the	DET
ftr-294	270	44	advent	advent	NOUN
ftr-294	270	45	of	of	ADP
ftr-294	270	46	the	the	DET
ftr-294	270	47	regulations	regulation	NOUN
ftr-294	270	48	.	.	PUNCT
ftr-294	270	49	’	'	PUNCT
ftr-294	270	50	”	"	PUNCT
ftr-294	270	51	)	)	PUNCT
ftr-294	270	52	(	(	PUNCT
ftr-294	270	53	citing	cite	VERB
ftr-294	270	54	helvering	helvere	VERB
ftr-294	270	55	v.	v.	ADP
ftr-294	270	56	reynolds	reynold	NOUN
ftr-294	270	57	,	,	PUNCT
ftr-294	270	58	313	313	NUM
ftr-294	270	59	u.s	u.s	PROPN
ftr-294	270	60	.	.	PROPN
ftr-294	270	61	428	428	NUM
ftr-294	270	62	(	(	PUNCT
ftr-294	270	63	1971	1971	NUM
ftr-294	270	64	)	)	PUNCT
ftr-294	270	65	)	)	PUNCT
ftr-294	270	66	;	;	PUNCT
ftr-294	270	67	redhouse	redhouse	PROPN
ftr-294	270	68	v.	v.	PROPN
ftr-294	270	69	commissioner	commissioner	PROPN
ftr-294	270	70	,	,	PUNCT
ftr-294	270	71	728	728	NUM
ftr-294	270	72	f.2d	f.2d	NUM
ftr-294	270	73	1249	1249	NUM
ftr-294	270	74	(	(	PUNCT
ftr-294	270	75	9th	9th	ADJ
ftr-294	270	76	cir	cir	NOUN
ftr-294	270	77	.	.	PROPN
ftr-294	270	78	1984	1984	NUM
ftr-294	270	79	)	)	PUNCT
ftr-294	270	80	(	(	PUNCT
ftr-294	270	81	inquiring	inquire	VERB
ftr-294	270	82	whether	whether	SCONJ
ftr-294	270	83	“	"	PUNCT
ftr-294	270	84	taxpayer	taxpayer	NOUN
ftr-294	270	85	was	be	AUX
ftr-294	270	86	.	.	PUNCT
ftr-294	270	87	.	.	PUNCT
ftr-294	271	1	.relying	.relye	VERB
ftr-294	271	2	to	to	ADP
ftr-294	271	3	his	his	PRON
ftr-294	271	4	detriment	detriment	NOUN
ftr-294	271	5	on	on	ADP
ftr-294	271	6	settled	settle	VERB
ftr-294	271	7	law	law	NOUN
ftr-294	271	8	)	)	PUNCT
ftr-294	271	9	;	;	PUNCT
ftr-294	271	10	wedland	wedland	NOUN
ftr-294	271	11	v.	v.	PROPN
ftr-294	271	12	commissioner	commissioner	PROPN
ftr-294	271	13	,	,	PUNCT
ftr-294	271	14	739	739	NUM
ftr-294	271	15	f.	f.	PROPN
ftr-294	271	16	2d	2d	PROPN
ftr-294	271	17	580	580	NUM
ftr-294	271	18	(	(	PUNCT
ftr-294	271	19	11th	11th	NOUN
ftr-294	271	20	cir.1984	cir.1984	NOUN
ftr-294	271	21	)	)	PUNCT
ftr-294	271	22	(	(	PUNCT
ftr-294	271	23	finding	find	VERB
ftr-294	271	24	that	that	SCONJ
ftr-294	271	25	there	there	PRON
ftr-294	271	26	was	be	VERB
ftr-294	271	27	no	no	DET
ftr-294	271	28	abuse	abuse	NOUN
ftr-294	271	29	of	of	ADP
ftr-294	271	30	discretion	discretion	NOUN
ftr-294	271	31	because	because	SCONJ
ftr-294	271	32	“	"	PUNCT
ftr-294	271	33	taxpayers	taxpayer	NOUN
ftr-294	271	34	had	have	VERB
ftr-294	271	35	notice	notice	NOUN
ftr-294	271	36	of	of	ADP
ftr-294	271	37	the	the	DET
ftr-294	271	38	impending	impending	ADJ
ftr-294	271	39	amendment	amendment	NOUN
ftr-294	272	1	[	[	X
ftr-294	272	2	to	to	ADP
ftr-294	272	3	the	the	DET
ftr-294	272	4	law	law	NOUN
ftr-294	272	5	]	]	PUNCT
ftr-294	272	6	”	"	PUNCT
ftr-294	272	7	and	and	CCONJ
ftr-294	272	8	that	that	DET
ftr-294	272	9	amendment	amendment	NOUN
ftr-294	272	10	“	"	PUNCT
ftr-294	272	11	did	do	AUX
ftr-294	272	12	not	not	PART
ftr-294	272	13	change	change	VERB
ftr-294	272	14	settled	settle	VERB
ftr-294	272	15	law	law	NOUN
ftr-294	272	16	.	.	PUNCT
ftr-294	272	17	”	"	PUNCT
ftr-294	272	18	)	)	PUNCT
ftr-294	272	19	;	;	PUNCT
ftr-294	272	20	anderson	anderson	PROPN
ftr-294	272	21	,	,	PUNCT
ftr-294	272	22	clayton	clayton	PROPN
ftr-294	272	23	&	&	CCONJ
ftr-294	272	24	co.	co.	PROPN
ftr-294	272	25	,	,	PUNCT
ftr-294	272	26	562	562	NUM
ftr-294	272	27	f.2d	f.2d	NOUN
ftr-294	272	28	at	at	ADP
ftr-294	272	29	981	981	NUM
ftr-294	272	30	(	(	PUNCT
ftr-294	272	31	asking	ask	VERB
ftr-294	272	32	“	"	PUNCT
ftr-294	272	33	whether	whether	SCONJ
ftr-294	272	34	or	or	CCONJ
ftr-294	272	35	to	to	ADP
ftr-294	272	36	what	what	DET
ftr-294	272	37	extent	extent	NOUN
ftr-294	272	38	the	the	DET
ftr-294	272	39	taxpayer	taxpayer	NOUN
ftr-294	272	40	justifiably	justifiably	ADV
ftr-294	272	41	relied	rely	VERB
ftr-294	272	42	on	on	ADP
ftr-294	272	43	settled	settle	VERB
ftr-294	272	44	prior	prior	ADJ
ftr-294	272	45	law	law	NOUN
ftr-294	272	46	or	or	CCONJ
ftr-294	272	47	policy	policy	NOUN
ftr-294	272	48	and	and	CCONJ
ftr-294	272	49	whether	whether	SCONJ
ftr-294	272	50	or	or	CCONJ
ftr-294	272	51	to	to	ADP
ftr-294	272	52	what	what	DET
ftr-294	272	53	extent	extent	NOUN
ftr-294	272	54	the	the	DET
ftr-294	272	55	putatively	putatively	ADV
ftr-294	272	56	retroactive	retroactive	ADJ
ftr-294	272	57	regulation	regulation	NOUN
ftr-294	272	58	alters	alter	VERB
ftr-294	272	59	the	the	DET
ftr-294	272	60	law	law	NOUN
ftr-294	272	61	.	.	PUNCT
ftr-294	272	62	”	"	PUNCT
ftr-294	272	63	)	)	PUNCT
ftr-294	272	64	.	.	PUNCT
ftr-294	273	1	see	see	VERB
ftr-294	273	2	also	also	ADV
ftr-294	273	3	snap	snap	ADJ
ftr-294	273	4	-	-	PUNCT
ftr-294	273	5	drape	drape	NOUN
ftr-294	273	6	,	,	PUNCT
ftr-294	273	7	98	98	NUM
ftr-294	273	8	f.3d	f.3d	NUM
ftr-294	273	9	at	at	ADP
ftr-294	273	10	381	381	NUM
ftr-294	273	11	;	;	PUNCT
ftr-294	273	12	cwt	cwt	NOUN
ftr-294	273	13	farms	farm	NOUN
ftr-294	273	14	,	,	PUNCT
ftr-294	273	15	755	755	NUM
ftr-294	273	16	f.2d	f.2d	NOUN
ftr-294	273	17	at	at	ADP
ftr-294	273	18	802	802	NUM
ftr-294	273	19	(	(	PUNCT
ftr-294	273	20	“	"	PUNCT
ftr-294	273	21	[	[	X
ftr-294	273	22	a]n	a]n	NOUN
ftr-294	273	23	abuse	abuse	NOUN
ftr-294	273	24	of	of	ADP
ftr-294	273	25	discretion	discretion	NOUN
ftr-294	273	26	maybe	maybe	ADV
ftr-294	273	27	found	find	VERB
ftr-294	273	28	where	where	SCONJ
ftr-294	273	29	retroactive	retroactive	ADJ
ftr-294	273	30	regulation	regulation	NOUN
ftr-294	273	31	alters	alter	VERB
ftr-294	273	32	settled	settle	VERB
ftr-294	273	33	prior	prior	ADJ
ftr-294	273	34	law	law	NOUN
ftr-294	273	35	or	or	CCONJ
ftr-294	273	36	policy	policy	NOUN
ftr-294	273	37	upon	upon	SCONJ
ftr-294	273	38	which	which	PRON
ftr-294	273	39	the	the	DET
ftr-294	273	40	taxpayer	taxpayer	NOUN
ftr-294	273	41	justifiably	justifiably	ADV
ftr-294	273	42	relied	rely	VERB
ftr-294	273	43	and	and	CCONJ
ftr-294	273	44	if	if	SCONJ
ftr-294	273	45	the	the	DET
ftr-294	273	46	change	change	NOUN
ftr-294	273	47	causes	cause	VERB
ftr-294	273	48	the	the	DET
ftr-294	273	49	taxpayer	taxpayer	NOUN
ftr-294	273	50	to	to	PART
ftr-294	273	51	suffer	suffer	VERB
ftr-294	273	52	inordinate	inordinate	VERB
ftr-294	273	53	harm	harm	NOUN
ftr-294	273	54	”	"	PUNCT
ftr-294	273	55	)	)	PUNCT
ftr-294	273	56	.	.	PUNCT
ftr-294	274	1	44	44	NUM
ftr-294	274	2	.	.	PUNCT
ftr-294	275	1	anderson	anderson	PROPN
ftr-294	275	2	,	,	PUNCT
ftr-294	275	3	clayton	clayton	PROPN
ftr-294	275	4	&	&	CCONJ
ftr-294	275	5	co.	co.	PROPN
ftr-294	275	6	,	,	PUNCT
ftr-294	275	7	562	562	NUM
ftr-294	275	8	f.2d	f.2d	NOUN
ftr-294	275	9	at	at	ADP
ftr-294	275	10	981	981	NUM
ftr-294	275	11	.	.	PUNCT
ftr-294	276	1	the	the	DET
ftr-294	276	2	anderson	anderson	PROPN
ftr-294	276	3	,	,	PUNCT
ftr-294	276	4	clayton	clayton	PROPN
ftr-294	276	5	court	court	PROPN
ftr-294	276	6	also	also	ADV
ftr-294	276	7	asked	ask	VERB
ftr-294	276	8	“	"	PUNCT
ftr-294	276	9	the	the	DET
ftr-294	276	10	extent	extent	NOUN
ftr-294	276	11	,	,	PUNCT
ftr-294	276	12	if	if	SCONJ
ftr-294	276	13	any	any	PRON
ftr-294	276	14	,	,	PUNCT
ftr-294	276	15	to	to	PART
ftr-294	276	16	which	which	PRON
ftr-294	276	17	the	the	DET
ftr-294	276	18	prior	prior	ADJ
ftr-294	276	19	law	law	NOUN
ftr-294	276	20	or	or	CCONJ
ftr-294	276	21	policy	policy	NOUN
ftr-294	276	22	has	have	AUX
ftr-294	276	23	been	be	AUX
ftr-294	276	24	implicitly	implicitly	ADV
ftr-294	276	25	approved	approve	VERB
ftr-294	276	26	by	by	ADP
ftr-294	276	27	congress	congress	PROPN
ftr-294	276	28	,	,	PUNCT
ftr-294	276	29	as	as	ADP
ftr-294	276	30	by	by	ADP
ftr-294	276	31	legislative	legislative	ADJ
ftr-294	276	32	reenactment	reenactment	NOUN
ftr-294	276	33	of	of	ADP
ftr-294	276	34	the	the	DET
ftr-294	276	35	pertinent	pertinent	ADJ
ftr-294	276	36	code	code	NOUN
ftr-294	276	37	12	12	NUM
ftr-294	276	38	florida	florida	PROPN
ftr-294	276	39	tax	tax	NOUN
ftr-294	276	40	review	review	NOUN
ftr-294	276	41	vol	vol	NOUN
ftr-294	276	42	.	.	PUNCT
ftr-294	277	1	15:1	15:1	NUM
ftr-294	277	2	operate	operate	VERB
ftr-294	277	3	retroactively	retroactively	ADV
ftr-294	277	4	was	be	AUX
ftr-294	277	5	flawed	flawed	ADJ
ftr-294	277	6	.	.	PUNCT
ftr-294	278	1	45	45	NUM
ftr-294	278	2	in	in	ADP
ftr-294	278	3	1977	1977	NUM
ftr-294	278	4	,	,	PUNCT
ftr-294	278	5	the	the	DET
ftr-294	278	6	fifth	fifth	ADJ
ftr-294	278	7	circuit	circuit	NOUN
ftr-294	278	8	adopted	adopt	VERB
ftr-294	278	9	a	a	DET
ftr-294	278	10	fivefactored	fivefactored	ADJ
ftr-294	278	11	test	test	NOUN
ftr-294	278	12	that	that	PRON
ftr-294	278	13	essentially	essentially	ADV
ftr-294	278	14	incorporated	incorporate	VERB
ftr-294	278	15	all	all	PRON
ftr-294	278	16	of	of	ADP
ftr-294	278	17	these	these	DET
ftr-294	278	18	elements	element	NOUN
ftr-294	278	19	.	.	PUNCT
ftr-294	279	1	46	46	NUM
ftr-294	279	2	the	the	DET
ftr-294	279	3	test	test	NOUN
ftr-294	279	4	has	have	AUX
ftr-294	279	5	since	since	ADV
ftr-294	279	6	been	be	AUX
ftr-294	279	7	applied	apply	VERB
ftr-294	279	8	by	by	ADP
ftr-294	279	9	other	other	ADJ
ftr-294	279	10	courts	court	NOUN
ftr-294	279	11	,	,	PUNCT
ftr-294	279	12	though	though	SCONJ
ftr-294	279	13	it	it	PRON
ftr-294	279	14	is	be	AUX
ftr-294	279	15	by	by	ADP
ftr-294	279	16	no	no	DET
ftr-294	279	17	means	mean	NOUN
ftr-294	279	18	universally	universally	ADV
ftr-294	279	19	accepted	accept	VERB
ftr-294	279	20	.	.	PUNCT
ftr-294	280	1	47	47	NUM
ftr-294	280	2	regardless	regardless	ADV
ftr-294	280	3	of	of	ADP
ftr-294	280	4	how	how	SCONJ
ftr-294	280	5	a	a	DET
ftr-294	280	6	particular	particular	ADJ
ftr-294	280	7	court	court	NOUN
ftr-294	280	8	formulates	formulate	VERB
ftr-294	280	9	the	the	DET
ftr-294	280	10	“	"	PUNCT
ftr-294	280	11	abuse	abuse	NOUN
ftr-294	280	12	of	of	ADP
ftr-294	280	13	discretion	discretion	NOUN
ftr-294	280	14	”	"	PUNCT
ftr-294	280	15	standard	standard	NOUN
ftr-294	280	16	,	,	PUNCT
ftr-294	280	17	it	it	PRON
ftr-294	280	18	has	have	AUX
ftr-294	280	19	generally	generally	ADV
ftr-294	280	20	been	be	AUX
ftr-294	280	21	applied	apply	VERB
ftr-294	280	22	in	in	ADP
ftr-294	280	23	a	a	DET
ftr-294	280	24	way	way	NOUN
ftr-294	280	25	that	that	PRON
ftr-294	280	26	is	be	AUX
ftr-294	280	27	deferential	deferential	ADJ
ftr-294	280	28	to	to	ADP
ftr-294	280	29	agency	agency	NOUN
ftr-294	280	30	determinations	determination	NOUN
ftr-294	280	31	,	,	PUNCT
ftr-294	280	32	48	48	NUM
ftr-294	280	33	making	make	VERB
ftr-294	280	34	it	it	PRON
ftr-294	280	35	“	"	PUNCT
ftr-294	280	36	…	…	PUNCT
ftr-294	280	37	a	a	DET
ftr-294	280	38	difficult	difficult	ADJ
ftr-294	280	39	threshold	threshold	NOUN
ftr-294	280	40	for	for	SCONJ
ftr-294	280	41	taxpayers	taxpayer	NOUN
ftr-294	280	42	to	to	PART
ftr-294	280	43	surmount	surmount	VERB
ftr-294	280	44	.	.	PUNCT
ftr-294	280	45	”	"	PUNCT
ftr-294	281	1	49	49	NUM
ftr-294	281	2	in	in	ADP
ftr-294	281	3	1996	1996	NUM
ftr-294	281	4	,	,	PUNCT
ftr-294	281	5	however	however	ADV
ftr-294	281	6	,	,	PUNCT
ftr-294	281	7	the	the	DET
ftr-294	281	8	treasury	treasury	NOUN
ftr-294	281	9	’s	’s	PART
ftr-294	281	10	ability	ability	NOUN
ftr-294	281	11	to	to	PART
ftr-294	281	12	regulate	regulate	VERB
ftr-294	281	13	retroactively	retroactively	ADV
ftr-294	281	14	was	be	AUX
ftr-294	281	15	dramatically	dramatically	ADV
ftr-294	281	16	altered	alter	VERB
ftr-294	281	17	.	.	PUNCT
ftr-294	282	1	provisions	provision	NOUN
ftr-294	282	2	.	.	PUNCT
ftr-294	282	3	”	"	PUNCT
ftr-294	283	1	i	i	PRON
ftr-294	283	2	d.	d.	PROPN
ftr-294	283	3	see	see	AUX
ftr-294	283	4	also	also	ADV
ftr-294	283	5	helvering	helvere	VERB
ftr-294	283	6	v.	v.	ADP
ftr-294	283	7	r.j	r.j	PROPN
ftr-294	283	8	.	.	PROPN
ftr-294	283	9	reynolds	reynolds	PROPN
ftr-294	283	10	tobacco	tobacco	PROPN
ftr-294	283	11	co.	co.	PROPN
ftr-294	283	12	,	,	PUNCT
ftr-294	283	13	306	306	NUM
ftr-294	283	14	u.s	u.s	PROPN
ftr-294	283	15	.	.	PROPN
ftr-294	283	16	110	110	NUM
ftr-294	283	17	(	(	PUNCT
ftr-294	283	18	1939	1939	NUM
ftr-294	283	19	)	)	PUNCT
ftr-294	283	20	,	,	PUNCT
ftr-294	283	21	which	which	PRON
ftr-294	283	22	pre	pre	VERB
ftr-294	283	23	-	-	VERB
ftr-294	283	24	dated	date	VERB
ftr-294	283	25	the	the	DET
ftr-294	283	26	abuse	abuse	NOUN
ftr-294	283	27	of	of	ADP
ftr-294	283	28	discretion	discretion	NOUN
ftr-294	283	29	test	test	NOUN
ftr-294	283	30	,	,	PUNCT
ftr-294	283	31	and	and	CCONJ
ftr-294	283	32	held	hold	VERB
ftr-294	283	33	that	that	DET
ftr-294	283	34	retroactive	retroactive	ADJ
ftr-294	283	35	repeal	repeal	NOUN
ftr-294	283	36	of	of	ADP
ftr-294	283	37	law	law	NOUN
ftr-294	283	38	that	that	PRON
ftr-294	283	39	congress	congress	PROPN
ftr-294	283	40	had	have	AUX
ftr-294	283	41	implicitly	implicitly	ADV
ftr-294	283	42	authorized	authorize	VERB
ftr-294	283	43	through	through	ADP
ftr-294	283	44	reenactment	reenactment	NOUN
ftr-294	283	45	was	be	AUX
ftr-294	283	46	improper	improper	ADJ
ftr-294	283	47	.	.	PUNCT
ftr-294	284	1	45	45	NUM
ftr-294	284	2	.	.	PUNCT
ftr-294	285	1	see	see	VERB
ftr-294	285	2	,	,	PUNCT
ftr-294	285	3	e.g.	e.g.	ADV
ftr-294	285	4	,	,	PUNCT
ftr-294	285	5	chock	chock	ADJ
ftr-294	285	6	full	full	ADJ
ftr-294	285	7	o	o	NOUN
ftr-294	285	8	’	'	PUNCT
ftr-294	285	9	nuts	nuts	PROPN
ftr-294	285	10	corp	corp	PROPN
ftr-294	285	11	.	.	PROPN
ftr-294	285	12	,	,	PUNCT
ftr-294	285	13	453	453	NUM
ftr-294	285	14	f.2d	f.2d	NOUN
ftr-294	285	15	at	at	ADP
ftr-294	285	16	302	302	NUM
ftr-294	285	17	(	(	PUNCT
ftr-294	285	18	stating	state	VERB
ftr-294	285	19	that	that	SCONJ
ftr-294	285	20	“	"	PUNCT
ftr-294	285	21	the	the	DET
ftr-294	285	22	internal	internal	ADJ
ftr-294	285	23	revenue	revenue	NOUN
ftr-294	285	24	service	service	NOUN
ftr-294	285	25	does	do	AUX
ftr-294	285	26	not	not	PART
ftr-294	285	27	have	have	VERB
ftr-294	285	28	carte	carte	NOUN
ftr-294	285	29	blanche	blanche	NOUN
ftr-294	285	30	[	[	AUX
ftr-294	285	31	to	to	PART
ftr-294	285	32	issue	issue	VERB
ftr-294	285	33	retroactive	retroactive	ADJ
ftr-294	285	34	regulations	regulation	NOUN
ftr-294	285	35	]	]	PUNCT
ftr-294	285	36	.	.	PUNCT
ftr-294	286	1	its	its	PRON
ftr-294	286	2	choice	choice	NOUN
ftr-294	286	3	must	must	AUX
ftr-294	286	4	be	be	AUX
ftr-294	286	5	a	a	DET
ftr-294	286	6	rational	rational	ADJ
ftr-294	286	7	one	one	NOUN
ftr-294	286	8	supported	support	VERB
ftr-294	286	9	by	by	ADP
ftr-294	286	10	relevant	relevant	ADJ
ftr-294	286	11	considerations	consideration	NOUN
ftr-294	286	12	.	.	PUNCT
ftr-294	286	13	”	"	PUNCT
ftr-294	286	14	)	)	PUNCT
ftr-294	286	15	(	(	PUNCT
ftr-294	286	16	citing	cite	VERB
ftr-294	286	17	ibm	ibm	PROPN
ftr-294	286	18	corp	corp	PROPN
ftr-294	286	19	.	.	PROPN
ftr-294	286	20	,	,	PUNCT
ftr-294	286	21	170	170	NUM
ftr-294	286	22	ct	ct	NOUN
ftr-294	286	23	.	.	PUNCT
ftr-294	286	24	cl	cl	NOUN
ftr-294	286	25	.	.	PROPN
ftr-294	286	26	357	357	NUM
ftr-294	286	27	)	)	PUNCT
ftr-294	286	28	.	.	PUNCT
ftr-294	287	1	pac	pac	PROPN
ftr-294	287	2	.	.	PUNCT
ftr-294	288	1	first	first	PROPN
ftr-294	288	2	fed	fed	PROPN
ftr-294	288	3	.	.	PUNCT
ftr-294	289	1	sav	sav	PROPN
ftr-294	289	2	.	.	PUNCT
ftr-294	289	3	bank	bank	PROPN
ftr-294	289	4	v.	v.	PROPN
ftr-294	289	5	commissioner	commissioner	PROPN
ftr-294	289	6	,	,	PUNCT
ftr-294	289	7	101	101	NUM
ftr-294	289	8	t.c	t.c	PROPN
ftr-294	289	9	.	.	PROPN
ftr-294	289	10	117	117	NUM
ftr-294	289	11	,	,	PUNCT
ftr-294	289	12	128	128	NUM
ftr-294	289	13	(	(	PUNCT
ftr-294	289	14	1993	1993	NUM
ftr-294	289	15	)	)	PUNCT
ftr-294	289	16	(	(	PUNCT
ftr-294	289	17	considering	consider	VERB
ftr-294	289	18	factors	factor	NOUN
ftr-294	289	19	considered	consider	VERB
ftr-294	289	20	in	in	ADP
ftr-294	289	21	establishing	establish	VERB
ftr-294	289	22	retroactive	retroactive	ADJ
ftr-294	289	23	effective	effective	ADJ
ftr-294	289	24	date	date	NOUN
ftr-294	289	25	)	)	PUNCT
ftr-294	289	26	.	.	PUNCT
ftr-294	290	1	46	46	NUM
ftr-294	290	2	.	.	PUNCT
ftr-294	291	1	the	the	DET
ftr-294	291	2	fifth	fifth	ADJ
ftr-294	291	3	circuit	circuit	NOUN
ftr-294	291	4	proposed	propose	VERB
ftr-294	291	5	a	a	DET
ftr-294	291	6	multi	multi	ADJ
ftr-294	291	7	-	-	ADJ
ftr-294	291	8	factored	factored	ADJ
ftr-294	291	9	test	test	NOUN
ftr-294	291	10	to	to	PART
ftr-294	291	11	determine	determine	VERB
ftr-294	291	12	whether	whether	SCONJ
ftr-294	291	13	retroactive	retroactive	ADJ
ftr-294	291	14	application	application	NOUN
ftr-294	291	15	constitutes	constitute	VERB
ftr-294	291	16	an	an	DET
ftr-294	291	17	abuse	abuse	NOUN
ftr-294	291	18	of	of	ADP
ftr-294	291	19	discretion	discretion	NOUN
ftr-294	291	20	,	,	PUNCT
ftr-294	291	21	first	first	ADV
ftr-294	291	22	articulated	articulate	VERB
ftr-294	291	23	in	in	ADP
ftr-294	291	24	anderson	anderson	PROPN
ftr-294	291	25	,	,	PUNCT
ftr-294	291	26	clayton	clayton	PROPN
ftr-294	291	27	&	&	CCONJ
ftr-294	291	28	co.	co.	PROPN
ftr-294	291	29	562	562	NUM
ftr-294	291	30	f.2d	f.2d	NOUN
ftr-294	291	31	at	at	ADP
ftr-294	291	32	981	981	NUM
ftr-294	291	33	,	,	PUNCT
ftr-294	291	34	and	and	CCONJ
ftr-294	291	35	later	later	ADV
ftr-294	291	36	used	use	VERB
ftr-294	291	37	by	by	ADP
ftr-294	291	38	other	other	ADJ
ftr-294	291	39	fifth	fifth	ADJ
ftr-294	291	40	circuit	circuit	NOUN
ftr-294	291	41	courts	court	NOUN
ftr-294	291	42	,	,	PUNCT
ftr-294	291	43	including	include	VERB
ftr-294	291	44	snap	snap	NOUN
ftr-294	291	45	-	-	PUNCT
ftr-294	291	46	drape	drape	NOUN
ftr-294	291	47	,	,	PUNCT
ftr-294	291	48	inc	inc	PROPN
ftr-294	291	49	.	.	PROPN
ftr-294	292	1	v.	v.	PROPN
ftr-294	292	2	commissioner	commissioner	PROPN
ftr-294	292	3	,	,	PUNCT
ftr-294	292	4	98	98	NUM
ftr-294	292	5	f.3d	f.3d	NUM
ftr-294	292	6	194	194	NUM
ftr-294	292	7	,	,	PUNCT
ftr-294	292	8	202	202	NUM
ftr-294	292	9	(	(	PUNCT
ftr-294	292	10	5th	5th	ADJ
ftr-294	292	11	cir	cir	NOUN
ftr-294	292	12	.	.	PUNCT
ftr-294	292	13	1996	1996	NUM
ftr-294	292	14	)	)	PUNCT
ftr-294	292	15	and	and	CCONJ
ftr-294	292	16	klamath	klamath	PROPN
ftr-294	292	17	strategic	strategic	PROPN
ftr-294	292	18	inv	inv	PROPN
ftr-294	292	19	.	.	PUNCT
ftr-294	293	1	fund	fund	PROPN
ftr-294	293	2	,	,	PUNCT
ftr-294	293	3	llc	llc	PROPN
ftr-294	293	4	v.	v.	PROPN
ftr-294	293	5	united	united	PROPN
ftr-294	293	6	states	states	PROPN
ftr-294	293	7	,	,	PUNCT
ftr-294	293	8	568	568	NUM
ftr-294	293	9	f.3d	f.3d	NUM
ftr-294	293	10	537	537	NUM
ftr-294	293	11	(	(	PUNCT
ftr-294	293	12	5th	5th	ADJ
ftr-294	293	13	c.	c.	NOUN
ftr-294	293	14	2009	2009	NUM
ftr-294	293	15	)	)	PUNCT
ftr-294	293	16	.	.	PUNCT
ftr-294	294	1	47	47	NUM
ftr-294	294	2	.	.	PUNCT
ftr-294	295	1	see	see	VERB
ftr-294	295	2	supra	supra	PROPN
ftr-294	295	3	note	note	PROPN
ftr-294	295	4	39	39	NUM
ftr-294	295	5	and	and	CCONJ
ftr-294	295	6	accompanying	accompany	VERB
ftr-294	295	7	text	text	NOUN
ftr-294	295	8	.	.	PUNCT
ftr-294	296	1	48	48	NUM
ftr-294	296	2	.	.	PUNCT
ftr-294	297	1	see	see	VERB
ftr-294	297	2	,	,	PUNCT
ftr-294	297	3	e.g.	e.g.	ADV
ftr-294	297	4	,	,	PUNCT
ftr-294	297	5	ball	ball	NOUN
ftr-294	297	6	,	,	PUNCT
ftr-294	297	7	retroactive	retroactive	ADJ
ftr-294	297	8	application	application	NOUN
ftr-294	297	9	,	,	PUNCT
ftr-294	297	10	supra	supra	PROPN
ftr-294	297	11	note	note	NOUN
ftr-294	297	12	1	1	NUM
ftr-294	297	13	,	,	PUNCT
ftr-294	297	14	at	at	ADP
ftr-294	297	15	142	142	NUM
ftr-294	297	16	(	(	PUNCT
ftr-294	297	17	noting	note	VERB
ftr-294	297	18	generally	generally	ADV
ftr-294	297	19	“	"	PUNCT
ftr-294	297	20	…	…	PUNCT
ftr-294	297	21	courts	court	NOUN
ftr-294	297	22	have	have	AUX
ftr-294	297	23	historically	historically	ADV
ftr-294	297	24	accorded	accord	VERB
ftr-294	297	25	extraordinary	extraordinary	ADJ
ftr-294	297	26	deference	deference	NOUN
ftr-294	297	27	to	to	ADP
ftr-294	297	28	the	the	DET
ftr-294	297	29	discretion	discretion	NOUN
ftr-294	297	30	of	of	ADP
ftr-294	297	31	the	the	DET
ftr-294	297	32	commissioner	commissioner	NOUN
ftr-294	297	33	under	under	ADP
ftr-294	297	34	[	[	X
ftr-294	297	35	the	the	DET
ftr-294	297	36	post-1996	post-1996	ADJ
ftr-294	297	37	version	version	NOUN
ftr-294	297	38	of	of	ADP
ftr-294	297	39	]	]	PUNCT
ftr-294	297	40	section	section	NOUN
ftr-294	297	41	7805(b	7805(b	PROPN
ftr-294	297	42	)	)	PUNCT
ftr-294	297	43	”	"	PUNCT
ftr-294	297	44	)	)	PUNCT
ftr-294	297	45	.	.	PUNCT
ftr-294	298	1	49	49	NUM
ftr-294	298	2	.	.	PUNCT
ftr-294	299	1	kristin	kristin	PROPN
ftr-294	299	2	e.	e.	PROPN
ftr-294	299	3	hickman	hickman	PROPN
ftr-294	299	4	,	,	PUNCT
ftr-294	299	5	a	a	DET
ftr-294	299	6	problem	problem	NOUN
ftr-294	299	7	of	of	ADP
ftr-294	299	8	remedy	remedy	NOUN
ftr-294	299	9	:	:	PUNCT
ftr-294	299	10	responding	respond	VERB
ftr-294	299	11	to	to	ADP
ftr-294	299	12	treasury	treasury	PROPN
ftr-294	299	13	’s	’s	PART
ftr-294	299	14	(	(	PUNCT
ftr-294	299	15	lack	lack	NOUN
ftr-294	299	16	of	of	ADP
ftr-294	299	17	)	)	PUNCT
ftr-294	299	18	compliance	compliance	NOUN
ftr-294	299	19	with	with	ADP
ftr-294	299	20	administrative	administrative	ADJ
ftr-294	299	21	procedure	procedure	NOUN
ftr-294	299	22	act	act	NOUN
ftr-294	299	23	rulemaking	rulemaking	NOUN
ftr-294	299	24	requirements	requirement	NOUN
ftr-294	299	25	,	,	PUNCT
ftr-294	299	26	76	76	NUM
ftr-294	299	27	geo	geo	PROPN
ftr-294	299	28	.	.	PROPN
ftr-294	299	29	wash	wash	PROPN
ftr-294	299	30	.	.	PUNCT
ftr-294	300	1	l.	l.	PROPN
ftr-294	300	2	rev	rev	PROPN
ftr-294	300	3	.	.	PROPN
ftr-294	300	4	1153	1153	NUM
ftr-294	300	5	,	,	PUNCT
ftr-294	300	6	1193	1193	NUM
ftr-294	300	7	(	(	PUNCT
ftr-294	300	8	2008	2008	NUM
ftr-294	300	9	)	)	PUNCT
ftr-294	300	10	.	.	PUNCT
ftr-294	301	1	for	for	ADP
ftr-294	301	2	instance	instance	NOUN
ftr-294	301	3	,	,	PUNCT
ftr-294	301	4	in	in	ADP
ftr-294	301	5	the	the	DET
ftr-294	301	6	often	often	ADV
ftr-294	301	7	-	-	PUNCT
ftr-294	301	8	cited	cite	VERB
ftr-294	301	9	case	case	NOUN
ftr-294	301	10	snap	snap	NOUN
ftr-294	301	11	-	-	PUNCT
ftr-294	301	12	drape	drape	NOUN
ftr-294	301	13	v.	v.	ADP
ftr-294	301	14	commissioner	commissioner	NOUN
ftr-294	301	15	,	,	PUNCT
ftr-294	301	16	the	the	DET
ftr-294	301	17	court	court	NOUN
ftr-294	301	18	explicitly	explicitly	ADV
ftr-294	301	19	found	find	VERB
ftr-294	301	20	that	that	SCONJ
ftr-294	301	21	the	the	DET
ftr-294	301	22	“	"	PUNCT
ftr-294	301	23	retroactive	retroactive	ADJ
ftr-294	301	24	application	application	NOUN
ftr-294	301	25	of	of	ADP
ftr-294	301	26	[	[	X
ftr-294	301	27	the	the	X
ftr-294	301	28	]	]	X
ftr-294	301	29	regulation	regulation	NOUN
ftr-294	301	30	[	[	X
ftr-294	301	31	at	at	ADP
ftr-294	301	32	issue]	issue]	PROPN
ftr-294	301	33	...	...	PUNCT
ftr-294	301	34	produced	produce	VERB
ftr-294	301	35	inordinately	inordinately	ADV
ftr-294	301	36	harsh	harsh	ADJ
ftr-294	301	37	results	result	NOUN
ftr-294	301	38	”	"	PUNCT
ftr-294	301	39	but	but	CCONJ
ftr-294	301	40	held	hold	VERB
ftr-294	301	41	that	that	SCONJ
ftr-294	301	42	the	the	DET
ftr-294	301	43	secretary	secretary	NOUN
ftr-294	301	44	had	have	AUX
ftr-294	301	45	not	not	PART
ftr-294	301	46	abused	abuse	VERB
ftr-294	301	47	his	his	PRON
ftr-294	301	48	discretion	discretion	NOUN
ftr-294	301	49	because	because	SCONJ
ftr-294	301	50	these	these	DET
ftr-294	301	51	results	result	NOUN
ftr-294	301	52	were	be	AUX
ftr-294	301	53	not	not	PART
ftr-294	301	54	“	"	PUNCT
ftr-294	301	55	totally	totally	ADV
ftr-294	301	56	unforeseeab[le	unforeseeab[le	NOUN
ftr-294	301	57	]	]	PUNCT
ftr-294	301	58	.	.	PUNCT
ftr-294	301	59	”	"	PUNCT
ftr-294	302	1	98	98	NUM
ftr-294	302	2	f.3d	f.3d	NUM
ftr-294	302	3	at	at	ADP
ftr-294	302	4	203	203	NUM
ftr-294	302	5	.	.	PUNCT
ftr-294	303	1	this	this	PRON
ftr-294	303	2	is	be	AUX
ftr-294	303	3	not	not	PART
ftr-294	303	4	,	,	PUNCT
ftr-294	303	5	of	of	ADP
ftr-294	303	6	course	course	NOUN
ftr-294	303	7	,	,	PUNCT
ftr-294	303	8	to	to	PART
ftr-294	303	9	imply	imply	VERB
ftr-294	303	10	that	that	SCONJ
ftr-294	303	11	taxpayers	taxpayer	NOUN
ftr-294	303	12	can	can	AUX
ftr-294	303	13	not	not	PART
ftr-294	303	14	be	be	AUX
ftr-294	303	15	successful	successful	ADJ
ftr-294	303	16	on	on	ADP
ftr-294	303	17	their	their	PRON
ftr-294	303	18	claims	claim	NOUN
ftr-294	303	19	of	of	ADP
ftr-294	303	20	abuse	abuse	NOUN
ftr-294	303	21	of	of	ADP
ftr-294	303	22	discretion	discretion	NOUN
ftr-294	303	23	.	.	PUNCT
ftr-294	304	1	see	see	VERB
ftr-294	304	2	,	,	PUNCT
ftr-294	304	3	e.g.	e.g.	ADV
ftr-294	304	4	,	,	PUNCT
ftr-294	304	5	gehl	gehl	PROPN
ftr-294	304	6	co.	co.	PROPN
ftr-294	304	7	v.	v.	PROPN
ftr-294	304	8	commissioner	commissioner	PROPN
ftr-294	304	9	,	,	PUNCT
ftr-294	304	10	795	795	NUM
ftr-294	304	11	f.2d	f.2d	NOUN
ftr-294	304	12	1324	1324	NUM
ftr-294	304	13	(	(	PUNCT
ftr-294	304	14	7th	7th	ADJ
ftr-294	304	15	cir	cir	NOUN
ftr-294	304	16	.	.	PROPN
ftr-294	304	17	1986	1986	NUM
ftr-294	304	18	)	)	PUNCT
ftr-294	305	1	(	(	PUNCT
ftr-294	305	2	holding	hold	VERB
ftr-294	305	3	that	that	SCONJ
ftr-294	305	4	it	it	PRON
ftr-294	305	5	was	be	AUX
ftr-294	305	6	an	an	DET
ftr-294	305	7	abuse	abuse	NOUN
ftr-294	305	8	of	of	ADP
ftr-294	305	9	discretion	discretion	NOUN
ftr-294	305	10	to	to	PART
ftr-294	305	11	apply	apply	VERB
ftr-294	305	12	a	a	DET
ftr-294	305	13	regulation	regulation	NOUN
ftr-294	305	14	retroactively	retroactively	ADV
ftr-294	305	15	when	when	SCONJ
ftr-294	305	16	treasury	treasury	PROPN
ftr-294	305	17	handbook	handbook	NOUN
ftr-294	305	18	had	have	AUX
ftr-294	305	19	“	"	PUNCT
ftr-294	305	20	promised	promise	VERB
ftr-294	305	21	”	"	PUNCT
ftr-294	305	22	to	to	PART
ftr-294	305	23	not	not	PART
ftr-294	305	24	change	change	VERB
ftr-294	305	25	the	the	DET
ftr-294	305	26	law	law	NOUN
ftr-294	305	27	without	without	ADP
ftr-294	305	28	further	further	ADJ
ftr-294	305	29	notice	notice	NOUN
ftr-294	305	30	)	)	PUNCT
ftr-294	305	31	;	;	PUNCT
ftr-294	305	32	see	see	VERB
ftr-294	305	33	also	also	ADV
ftr-294	305	34	ibm	ibm	PROPN
ftr-294	305	35	corp	corp	PROPN
ftr-294	305	36	.	.	PROPN
ftr-294	306	1	v.	v.	PROPN
ftr-294	306	2	united	united	PROPN
ftr-294	306	3	states	states	PROPN
ftr-294	306	4	,	,	PUNCT
ftr-294	306	5	170	170	NUM
ftr-294	306	6	ct	ct	NOUN
ftr-294	306	7	.	.	PUNCT
ftr-294	306	8	cl	cl	NOUN
ftr-294	306	9	.	.	PUNCT
ftr-294	307	1	357	357	NUM
ftr-294	307	2	(	(	PUNCT
ftr-294	307	3	1965	1965	NUM
ftr-294	307	4	)	)	PUNCT
ftr-294	307	5	(	(	PUNCT
ftr-294	307	6	holding	hold	VERB
ftr-294	307	7	that	that	SCONJ
ftr-294	307	8	there	there	PRON
ftr-294	307	9	was	be	VERB
ftr-294	307	10	an	an	DET
ftr-294	307	11	abuse	abuse	NOUN
ftr-294	307	12	of	of	ADP
ftr-294	307	13	discretion	discretion	NOUN
ftr-294	307	14	when	when	SCONJ
ftr-294	307	15	commissioner	commissioner	NOUN
ftr-294	307	16	failed	fail	VERB
ftr-294	307	17	to	to	PART
ftr-294	307	18	retroactively	retroactively	ADV
ftr-294	307	19	apply	apply	VERB
ftr-294	307	20	favorable	favorable	ADJ
ftr-294	307	21	treatment	treatment	NOUN
ftr-294	307	22	provided	provide	VERB
ftr-294	307	23	in	in	ADP
ftr-294	307	24	competitor	competitor	NOUN
ftr-294	307	25	’s	’s	PART
ftr-294	307	26	private	private	ADJ
ftr-294	307	27	letter	letter	NOUN
ftr-294	307	28	ruling	ruling	NOUN
ftr-294	307	29	)	)	PUNCT
ftr-294	307	30	.	.	PUNCT
ftr-294	308	1	2013	2013	NUM
ftr-294	308	2	]	]	PUNCT
ftr-294	308	3	tax	tax	NOUN
ftr-294	308	4	abuse	abuse	NOUN
ftr-294	308	5	according	accord	VERB
ftr-294	308	6	to	to	ADP
ftr-294	308	7	whom	whom	PRON
ftr-294	308	8	?	?	PUNCT
ftr-294	309	1	13	13	NUM
ftr-294	309	2	c.	c.	NOUN
ftr-294	309	3	retroactive	retroactive	VERB
ftr-294	309	4	tax	tax	NOUN
ftr-294	309	5	regulations	regulation	NOUN
ftr-294	309	6	:	:	PUNCT
ftr-294	309	7	post-1996	post-1996	VERB
ftr-294	309	8	law	law	NOUN
ftr-294	309	9	as	as	ADP
ftr-294	309	10	part	part	NOUN
ftr-294	309	11	of	of	ADP
ftr-294	309	12	the	the	DET
ftr-294	309	13	taxpayer	taxpayer	NOUN
ftr-294	309	14	bill	bill	NOUN
ftr-294	309	15	of	of	ADP
ftr-294	309	16	rights	right	NOUN
ftr-294	309	17	2	2	NUM
ftr-294	309	18	,	,	PUNCT
ftr-294	309	19	section	section	NOUN
ftr-294	309	20	7805(b	7805(b	PROPN
ftr-294	309	21	)	)	PUNCT
ftr-294	309	22	was	be	AUX
ftr-294	309	23	changed	change	VERB
ftr-294	309	24	to	to	PART
ftr-294	309	25	reverse	reverse	VERB
ftr-294	309	26	the	the	DET
ftr-294	309	27	presumption	presumption	NOUN
ftr-294	309	28	that	that	SCONJ
ftr-294	309	29	regulations	regulation	NOUN
ftr-294	309	30	would	would	AUX
ftr-294	309	31	operate	operate	VERB
ftr-294	309	32	retroactively	retroactively	ADV
ftr-294	309	33	.	.	PUNCT
ftr-294	310	1	50	50	NUM
ftr-294	310	2	specifically	specifically	ADV
ftr-294	310	3	,	,	PUNCT
ftr-294	310	4	the	the	DET
ftr-294	310	5	post-1996	post-1996	ADJ
ftr-294	310	6	version	version	NOUN
ftr-294	310	7	of	of	ADP
ftr-294	310	8	section	section	NOUN
ftr-294	310	9	7805(b	7805(b	PROPN
ftr-294	310	10	)	)	PUNCT
ftr-294	310	11	provides	provide	VERB
ftr-294	310	12	that	that	SCONJ
ftr-294	310	13	regulations	regulation	NOUN
ftr-294	310	14	relating	relate	VERB
ftr-294	310	15	to	to	ADP
ftr-294	310	16	sections	section	NOUN
ftr-294	310	17	of	of	ADP
ftr-294	310	18	the	the	DET
ftr-294	310	19	internal	internal	PROPN
ftr-294	310	20	revenue	revenue	NOUN
ftr-294	310	21	code	code	NOUN
ftr-294	310	22	enacted	enact	VERB
ftr-294	310	23	after	after	ADP
ftr-294	310	24	1996	1996	NUM
ftr-294	310	25	51	51	NUM
ftr-294	310	26	may	may	AUX
ftr-294	310	27	not	not	PART
ftr-294	310	28	apply	apply	VERB
ftr-294	310	29	earlier	early	ADV
ftr-294	310	30	than	than	ADP
ftr-294	310	31	:	:	PUNCT
ftr-294	310	32	(	(	PUNCT
ftr-294	310	33	a	a	X
ftr-294	310	34	)	)	PUNCT
ftr-294	310	35	the	the	DET
ftr-294	310	36	date	date	NOUN
ftr-294	310	37	on	on	ADP
ftr-294	310	38	which	which	PRON
ftr-294	310	39	[	[	X
ftr-294	310	40	the	the	DET
ftr-294	310	41	]	]	X
ftr-294	310	42	regulation	regulation	NOUN
ftr-294	310	43	was	be	AUX
ftr-294	310	44	filed	file	VERB
ftr-294	310	45	with	with	ADP
ftr-294	310	46	the	the	DET
ftr-294	310	47	federal	federal	ADJ
ftr-294	310	48	register	register	NOUN
ftr-294	310	49	;	;	PUNCT
ftr-294	310	50	(	(	PUNCT
ftr-294	310	51	b	b	X
ftr-294	310	52	)	)	PUNCT
ftr-294	310	53	in	in	ADP
ftr-294	310	54	the	the	DET
ftr-294	310	55	case	case	NOUN
ftr-294	310	56	of	of	ADP
ftr-294	310	57	a	a	DET
ftr-294	310	58	final	final	ADJ
ftr-294	310	59	regulation	regulation	NOUN
ftr-294	310	60	,	,	PUNCT
ftr-294	310	61	the	the	DET
ftr-294	310	62	date	date	NOUN
ftr-294	310	63	on	on	ADP
ftr-294	310	64	which	which	PRON
ftr-294	310	65	any	any	DET
ftr-294	310	66	proposed	proposed	ADJ
ftr-294	310	67	or	or	CCONJ
ftr-294	310	68	temporary	temporary	ADJ
ftr-294	310	69	regulation	regulation	NOUN
ftr-294	310	70	to	to	PART
ftr-294	310	71	which	which	PRON
ftr-294	310	72	such	such	ADJ
ftr-294	310	73	final	final	ADJ
ftr-294	310	74	regulation	regulation	NOUN
ftr-294	310	75	related	relate	VERB
ftr-294	310	76	was	be	AUX
ftr-294	310	77	filed	file	VERB
ftr-294	310	78	with	with	ADP
ftr-294	310	79	the	the	DET
ftr-294	310	80	federal	federal	ADJ
ftr-294	310	81	register	register	NOUN
ftr-294	310	82	;	;	PUNCT
ftr-294	310	83	or	or	CCONJ
ftr-294	310	84	(	(	PUNCT
ftr-294	310	85	c	c	X
ftr-294	310	86	)	)	PUNCT
ftr-294	310	87	the	the	DET
ftr-294	310	88	date	date	NOUN
ftr-294	310	89	on	on	ADP
ftr-294	310	90	which	which	PRON
ftr-294	310	91	any	any	DET
ftr-294	310	92	notice	notice	NOUN
ftr-294	310	93	substantially	substantially	ADV
ftr-294	310	94	describing	describe	VERB
ftr-294	310	95	the	the	DET
ftr-294	310	96	expected	expect	VERB
ftr-294	310	97	contents	content	NOUN
ftr-294	310	98	of	of	ADP
ftr-294	310	99	any	any	DET
ftr-294	310	100	temporary	temporary	ADJ
ftr-294	310	101	,	,	PUNCT
ftr-294	310	102	proposed	proposed	ADJ
ftr-294	310	103	or	or	CCONJ
ftr-294	310	104	final	final	ADJ
ftr-294	310	105	regulation	regulation	NOUN
ftr-294	310	106	is	be	AUX
ftr-294	310	107	issued	issue	VERB
ftr-294	310	108	to	to	ADP
ftr-294	310	109	the	the	DET
ftr-294	310	110	public	public	NOUN
ftr-294	310	111	.	.	PUNCT
ftr-294	311	1	52	52	NUM
ftr-294	311	2	“	"	PUNCT
ftr-294	311	3	new	new	ADJ
ftr-294	311	4	section	section	NOUN
ftr-294	311	5	7805(b	7805(b	PROPN
ftr-294	311	6	)	)	PUNCT
ftr-294	311	7	”	"	PUNCT
ftr-294	311	8	carves	carve	VERB
ftr-294	311	9	out	out	ADP
ftr-294	311	10	several	several	ADJ
ftr-294	311	11	exceptions	exception	NOUN
ftr-294	311	12	to	to	ADP
ftr-294	311	13	this	this	DET
ftr-294	311	14	general	general	ADJ
ftr-294	311	15	prohibition	prohibition	NOUN
ftr-294	311	16	against	against	ADP
ftr-294	311	17	retroactivity	retroactivity	NOUN
ftr-294	311	18	.	.	PUNCT
ftr-294	312	1	most	most	ADJ
ftr-294	312	2	of	of	ADP
ftr-294	312	3	these	these	DET
ftr-294	312	4	exceptions	exception	NOUN
ftr-294	312	5	are	be	AUX
ftr-294	312	6	concretely	concretely	ADV
ftr-294	312	7	defined	define	VERB
ftr-294	312	8	.	.	PUNCT
ftr-294	313	1	for	for	ADP
ftr-294	313	2	instance	instance	NOUN
ftr-294	313	3	,	,	PUNCT
ftr-294	313	4	the	the	DET
ftr-294	313	5	prohibition	prohibition	NOUN
ftr-294	313	6	will	will	AUX
ftr-294	313	7	not	not	PART
ftr-294	313	8	apply	apply	VERB
ftr-294	313	9	to	to	PART
ftr-294	313	10	“	"	PUNCT
ftr-294	313	11	promptly	promptly	ADV
ftr-294	313	12	issued	issue	VERB
ftr-294	313	13	regulations	regulation	NOUN
ftr-294	313	14	,	,	PUNCT
ftr-294	313	15	”	"	PUNCT
ftr-294	313	16	53	53	NUM
ftr-294	313	17	defined	define	VERB
ftr-294	313	18	as	as	ADP
ftr-294	313	19	those	those	DET
ftr-294	313	20	“	"	PUNCT
ftr-294	313	21	regulations	regulation	NOUN
ftr-294	313	22	filed	file	VERB
ftr-294	313	23	or	or	CCONJ
ftr-294	313	24	issued	issue	VERB
ftr-294	313	25	within	within	ADP
ftr-294	313	26	18	18	NUM
ftr-294	313	27	months	month	NOUN
ftr-294	313	28	of	of	ADP
ftr-294	313	29	the	the	DET
ftr-294	313	30	date	date	NOUN
ftr-294	313	31	…	…	PUNCT
ftr-294	313	32	the	the	DET
ftr-294	313	33	statutory	statutory	ADJ
ftr-294	313	34	provision	provision	NOUN
ftr-294	313	35	to	to	PART
ftr-294	313	36	which	which	PRON
ftr-294	313	37	the	the	DET
ftr-294	313	38	regulation	regulation	NOUN
ftr-294	313	39	relates	relate	VERB
ftr-294	313	40	”	"	PUNCT
ftr-294	313	41	54	54	NUM
ftr-294	313	42	was	be	AUX
ftr-294	313	43	enacted	enact	VERB
ftr-294	313	44	;	;	PUNCT
ftr-294	313	45	or	or	CCONJ
ftr-294	313	46	“	"	PUNCT
ftr-294	313	47	when	when	SCONJ
ftr-294	313	48	congress	congress	PROPN
ftr-294	313	49	has	have	AUX
ftr-294	313	50	specifically	specifically	ADV
ftr-294	313	51	authorized	authorize	VERB
ftr-294	313	52	the	the	DET
ftr-294	313	53	secretary	secretary	NOUN
ftr-294	313	54	to	to	PART
ftr-294	313	55	prescribe	prescribe	VERB
ftr-294	313	56	the	the	DET
ftr-294	313	57	effective	effective	ADJ
ftr-294	313	58	date	date	NOUN
ftr-294	313	59	…	…	PUNCT
ftr-294	314	1	[	[	X
ftr-294	314	2	of	of	ADP
ftr-294	314	3	a	a	DET
ftr-294	314	4	regulation	regulation	NOUN
ftr-294	314	5	]	]	PUNCT
ftr-294	314	6	;	;	PUNCT
ftr-294	314	7	”	"	PUNCT
ftr-294	314	8	55	55	NUM
ftr-294	314	9	nor	nor	CCONJ
ftr-294	314	10	will	will	AUX
ftr-294	314	11	the	the	DET
ftr-294	314	12	prohibition	prohibition	NOUN
ftr-294	314	13	apply	apply	VERB
ftr-294	314	14	to	to	ADP
ftr-294	314	15	“	"	PUNCT
ftr-294	314	16	internal	internal	ADJ
ftr-294	314	17	regulations	regulation	NOUN
ftr-294	314	18	”	"	PUNCT
ftr-294	314	19	56	56	NUM
ftr-294	314	20	or	or	CCONJ
ftr-294	314	21	regulations	regulation	NOUN
ftr-294	314	22	enacted	enact	VERB
ftr-294	314	23	to	to	PART
ftr-294	314	24	“	"	PUNCT
ftr-294	314	25	prevent	prevent	VERB
ftr-294	314	26	a	a	DET
ftr-294	314	27	procedural	procedural	ADJ
ftr-294	314	28	defect	defect	NOUN
ftr-294	314	29	.	.	PUNCT
ftr-294	314	30	”	"	PUNCT
ftr-294	315	1	57	57	NUM
ftr-294	315	2	new	new	ADJ
ftr-294	315	3	section	section	NOUN
ftr-294	315	4	7805(b)(3	7805(b)(3	NOUN
ftr-294	315	5	)	)	PUNCT
ftr-294	315	6	includes	include	VERB
ftr-294	315	7	a	a	DET
ftr-294	315	8	less	less	ADV
ftr-294	315	9	defined	define	VERB
ftr-294	315	10	exception	exception	NOUN
ftr-294	315	11	,	,	PUNCT
ftr-294	315	12	allowing	allow	VERB
ftr-294	315	13	regulations	regulation	NOUN
ftr-294	315	14	to	to	PART
ftr-294	315	15	apply	apply	VERB
ftr-294	315	16	retroactively	retroactively	ADV
ftr-294	315	17	“	"	PUNCT
ftr-294	315	18	to	to	PART
ftr-294	315	19	prevent	prevent	VERB
ftr-294	315	20	abuse	abuse	NOUN
ftr-294	315	21	.	.	PUNCT
ftr-294	315	22	”	"	PUNCT
ftr-294	316	1	58	58	NUM
ftr-294	316	2	section	section	NOUN
ftr-294	316	3	7805(b)(3	7805(b)(3	NOUN
ftr-294	316	4	)	)	PUNCT
ftr-294	316	5	50	50	NUM
ftr-294	316	6	.	.	PUNCT
ftr-294	316	7	see	see	VERB
ftr-294	316	8	pub	pub	NOUN
ftr-294	316	9	.	.	PUNCT
ftr-294	317	1	l.	l.	PROPN
ftr-294	317	2	104	104	NUM
ftr-294	317	3	-	-	SYM
ftr-294	317	4	168	168	NUM
ftr-294	317	5	,	,	PUNCT
ftr-294	317	6	§	§	PROPN
ftr-294	317	7	1101	1101	NUM
ftr-294	317	8	,	,	PUNCT
ftr-294	317	9	110	110	NUM
ftr-294	317	10	stat	stat	NOUN
ftr-294	317	11	.	.	PUNCT
ftr-294	318	1	1452	1452	NUM
ftr-294	318	2	,	,	PUNCT
ftr-294	318	3	1468	1468	NUM
ftr-294	318	4	(	(	PUNCT
ftr-294	318	5	codified	codify	VERB
ftr-294	318	6	in	in	ADP
ftr-294	318	7	i.r.c	i.r.c	NOUN
ftr-294	318	8	.	.	PUNCT
ftr-294	319	1	§	§	PROPN
ftr-294	319	2	7805(b	7805(b	PROPN
ftr-294	319	3	)	)	PUNCT
ftr-294	319	4	)	)	PUNCT
ftr-294	319	5	.	.	PUNCT
ftr-294	320	1	51	51	NUM
ftr-294	320	2	.	.	PUNCT
ftr-294	321	1	see	see	VERB
ftr-294	321	2	i	i	PRON
ftr-294	321	3	d.	d.	PROPN
ftr-294	321	4	(	(	PUNCT
ftr-294	321	5	stating	state	VERB
ftr-294	321	6	“	"	PUNCT
ftr-294	321	7	the	the	DET
ftr-294	321	8	amendment[s	amendment[s	PROPN
ftr-294	321	9	]	]	PUNCT
ftr-294	321	10	…	…	PUNCT
ftr-294	321	11	shall	shall	AUX
ftr-294	321	12	apply	apply	VERB
ftr-294	321	13	with	with	ADP
ftr-294	321	14	respect	respect	NOUN
ftr-294	321	15	to	to	ADP
ftr-294	321	16	regulations	regulation	NOUN
ftr-294	321	17	which	which	PRON
ftr-294	321	18	relate	relate	VERB
ftr-294	321	19	to	to	ADP
ftr-294	321	20	statutory	statutory	ADJ
ftr-294	321	21	provisions	provision	NOUN
ftr-294	321	22	enacted	enact	VERB
ftr-294	321	23	on	on	ADP
ftr-294	321	24	or	or	CCONJ
ftr-294	321	25	after	after	ADP
ftr-294	321	26	the	the	DET
ftr-294	321	27	date	date	NOUN
ftr-294	321	28	of	of	ADP
ftr-294	321	29	the	the	DET
ftr-294	321	30	enactment	enactment	NOUN
ftr-294	321	31	of	of	ADP
ftr-294	321	32	this	this	DET
ftr-294	321	33	act	act	NOUN
ftr-294	321	34	.	.	PUNCT
ftr-294	321	35	”	"	PUNCT
ftr-294	321	36	)	)	PUNCT
ftr-294	321	37	.	.	PUNCT
ftr-294	322	1	52	52	NUM
ftr-294	322	2	.	.	PUNCT
ftr-294	322	3	i.r.c	i.r.c	NOUN
ftr-294	322	4	.	.	PUNCT
ftr-294	323	1	§	§	PROPN
ftr-294	323	2	7805(b)(1	7805(b)(1	NUM
ftr-294	323	3	)	)	PUNCT
ftr-294	323	4	(	(	PUNCT
ftr-294	323	5	2006	2006	NUM
ftr-294	323	6	)	)	PUNCT
ftr-294	323	7	.	.	PUNCT
ftr-294	324	1	this	this	DET
ftr-294	324	2	section	section	NOUN
ftr-294	324	3	does	do	AUX
ftr-294	324	4	not	not	PART
ftr-294	324	5	apply	apply	VERB
ftr-294	324	6	to	to	ADP
ftr-294	324	7	rulings	ruling	NOUN
ftr-294	324	8	under	under	ADP
ftr-294	324	9	i.r.c	i.r.c	NOUN
ftr-294	324	10	.	.	PUNCT
ftr-294	325	1	§	§	PROPN
ftr-294	325	2	7805(b)(8	7805(b)(8	NUM
ftr-294	325	3	)	)	PUNCT
ftr-294	325	4	(	(	PUNCT
ftr-294	325	5	2006	2006	NUM
ftr-294	325	6	)	)	PUNCT
ftr-294	325	7	,	,	PUNCT
ftr-294	325	8	stating	state	VERB
ftr-294	325	9	“	"	PUNCT
ftr-294	325	10	the	the	DET
ftr-294	325	11	secretary	secretary	NOUN
ftr-294	325	12	may	may	AUX
ftr-294	325	13	prescribe	prescribe	VERB
ftr-294	325	14	the	the	DET
ftr-294	325	15	extent	extent	NOUN
ftr-294	325	16	,	,	PUNCT
ftr-294	325	17	if	if	SCONJ
ftr-294	325	18	any	any	PRON
ftr-294	325	19	,	,	PUNCT
ftr-294	325	20	to	to	PART
ftr-294	325	21	which	which	PRON
ftr-294	325	22	any	any	DET
ftr-294	325	23	ruling	ruling	NOUN
ftr-294	325	24	(	(	PUNCT
ftr-294	325	25	including	include	VERB
ftr-294	325	26	any	any	DET
ftr-294	325	27	judicial	judicial	ADJ
ftr-294	325	28	decision	decision	NOUN
ftr-294	325	29	or	or	CCONJ
ftr-294	325	30	any	any	DET
ftr-294	325	31	administrative	administrative	ADJ
ftr-294	325	32	determination	determination	NOUN
ftr-294	325	33	other	other	ADJ
ftr-294	325	34	than	than	ADP
ftr-294	325	35	by	by	ADP
ftr-294	325	36	regulation	regulation	NOUN
ftr-294	325	37	)	)	PUNCT
ftr-294	325	38	relating	relate	VERB
ftr-294	325	39	to	to	ADP
ftr-294	325	40	the	the	DET
ftr-294	325	41	internal	internal	ADJ
ftr-294	325	42	revenue	revenue	NOUN
ftr-294	325	43	laws	law	NOUN
ftr-294	325	44	shall	shall	AUX
ftr-294	325	45	be	be	AUX
ftr-294	325	46	applied	apply	VERB
ftr-294	325	47	without	without	ADP
ftr-294	325	48	retroactive	retroactive	ADJ
ftr-294	325	49	effect	effect	NOUN
ftr-294	325	50	.	.	PUNCT
ftr-294	325	51	”	"	PUNCT
ftr-294	326	1	53	53	NUM
ftr-294	326	2	.	.	PUNCT
ftr-294	326	3	i.r.c	i.r.c	NOUN
ftr-294	326	4	.	.	PUNCT
ftr-294	327	1	§	§	PROPN
ftr-294	327	2	7805(b)(2	7805(b)(2	NUM
ftr-294	327	3	)	)	PUNCT
ftr-294	327	4	.	.	PUNCT
ftr-294	328	1	54	54	NUM
ftr-294	328	2	.	.	PUNCT
ftr-294	329	1	i	i	PRON
ftr-294	329	2	d.	d.	PROPN
ftr-294	329	3	55	55	NUM
ftr-294	329	4	.	.	PUNCT
ftr-294	330	1	i.r.c	i.r.c	NOUN
ftr-294	330	2	.	.	PUNCT
ftr-294	331	1	§	§	PROPN
ftr-294	331	2	7805(b)(6	7805(b)(6	NUM
ftr-294	331	3	)	)	PUNCT
ftr-294	331	4	.	.	PUNCT
ftr-294	332	1	56	56	NUM
ftr-294	332	2	.	.	PUNCT
ftr-294	332	3	i.r.c	i.r.c	NOUN
ftr-294	332	4	.	.	PUNCT
ftr-294	333	1	§	§	PROPN
ftr-294	333	2	7805(b)(5	7805(b)(5	NUM
ftr-294	333	3	)	)	PUNCT
ftr-294	333	4	.	.	PUNCT
ftr-294	334	1	57	57	NUM
ftr-294	334	2	.	.	PUNCT
ftr-294	334	3	i.r.c	i.r.c	NOUN
ftr-294	334	4	.	.	PUNCT
ftr-294	335	1	§	§	PROPN
ftr-294	335	2	7805(b)(4	7805(b)(4	NUM
ftr-294	335	3	)	)	PUNCT
ftr-294	335	4	.	.	PUNCT
ftr-294	336	1	58	58	NUM
ftr-294	336	2	.	.	PUNCT
ftr-294	336	3	i.r.c	i.r.c	NOUN
ftr-294	336	4	.	.	PUNCT
ftr-294	337	1	§	§	PROPN
ftr-294	337	2	7805(b)(3	7805(b)(3	NOUN
ftr-294	337	3	)	)	PUNCT
ftr-294	337	4	.	.	PUNCT
ftr-294	338	1	14	14	NUM
ftr-294	338	2	florida	florida	PROPN
ftr-294	338	3	tax	tax	NOUN
ftr-294	338	4	review	review	NOUN
ftr-294	338	5	vol	vol	NOUN
ftr-294	338	6	.	.	PUNCT
ftr-294	339	1	15:1	15:1	NUM
ftr-294	339	2	does	do	AUX
ftr-294	339	3	not	not	PART
ftr-294	339	4	provide	provide	VERB
ftr-294	339	5	a	a	DET
ftr-294	339	6	definition	definition	NOUN
ftr-294	339	7	of	of	ADP
ftr-294	339	8	abuse	abuse	NOUN
ftr-294	339	9	and	and	CCONJ
ftr-294	339	10	its	its	PRON
ftr-294	339	11	legislative	legislative	ADJ
ftr-294	339	12	history	history	NOUN
ftr-294	339	13	does	do	AUX
ftr-294	339	14	not	not	PART
ftr-294	339	15	elaborate	elaborate	VERB
ftr-294	339	16	further	far	ADV
ftr-294	339	17	.	.	PUNCT
ftr-294	340	1	59	59	NUM
ftr-294	340	2	the	the	DET
ftr-294	340	3	joint	joint	ADJ
ftr-294	340	4	committee	committee	NOUN
ftr-294	340	5	report	report	NOUN
ftr-294	340	6	adds	add	VERB
ftr-294	340	7	little	little	ADJ
ftr-294	340	8	,	,	PUNCT
ftr-294	340	9	stating	state	VERB
ftr-294	340	10	only	only	ADV
ftr-294	340	11	that	that	SCONJ
ftr-294	340	12	the	the	DET
ftr-294	340	13	“	"	PUNCT
ftr-294	340	14	abuse	abuse	NOUN
ftr-294	340	15	”	"	PUNCT
ftr-294	340	16	to	to	PART
ftr-294	340	17	which	which	PRON
ftr-294	340	18	section	section	NOUN
ftr-294	340	19	7805(b)(3	7805(b)(3	NOUN
ftr-294	340	20	)	)	PUNCT
ftr-294	340	21	refers	refer	VERB
ftr-294	340	22	is	be	AUX
ftr-294	340	23	“	"	PUNCT
ftr-294	340	24	abuse	abuse	NOUN
ftr-294	340	25	of	of	ADP
ftr-294	340	26	the	the	DET
ftr-294	340	27	statute	statute	NOUN
ftr-294	340	28	.	.	PUNCT
ftr-294	340	29	”	"	PUNCT
ftr-294	341	1	60	60	NUM
ftr-294	341	2	by	by	ADP
ftr-294	341	3	failing	fail	VERB
ftr-294	341	4	to	to	PART
ftr-294	341	5	expressly	expressly	ADV
ftr-294	341	6	define	define	VERB
ftr-294	341	7	abuse	abuse	NOUN
ftr-294	341	8	or	or	CCONJ
ftr-294	341	9	designate	designate	ADJ
ftr-294	341	10	to	to	ADP
ftr-294	341	11	a	a	DET
ftr-294	341	12	specific	specific	ADJ
ftr-294	341	13	actor	actor	NOUN
ftr-294	341	14	the	the	DET
ftr-294	341	15	power	power	NOUN
ftr-294	341	16	to	to	PART
ftr-294	341	17	do	do	AUX
ftr-294	341	18	so	so	ADV
ftr-294	341	19	,	,	PUNCT
ftr-294	341	20	congress	congress	PROPN
ftr-294	341	21	left	leave	VERB
ftr-294	341	22	open	open	ADJ
ftr-294	341	23	essential	essential	ADJ
ftr-294	341	24	questions	question	NOUN
ftr-294	341	25	regarding	regard	VERB
ftr-294	341	26	the	the	DET
ftr-294	341	27	administration	administration	NOUN
ftr-294	341	28	of	of	ADP
ftr-294	341	29	new	new	ADJ
ftr-294	341	30	section	section	NOUN
ftr-294	341	31	7805(b	7805(b	PROPN
ftr-294	341	32	)	)	PUNCT
ftr-294	341	33	.	.	PUNCT
ftr-294	342	1	as	as	SCONJ
ftr-294	342	2	discussed	discuss	VERB
ftr-294	342	3	below	below	ADV
ftr-294	342	4	,	,	PUNCT
ftr-294	342	5	the	the	DET
ftr-294	342	6	cases	case	NOUN
ftr-294	342	7	which	which	PRON
ftr-294	342	8	have	have	AUX
ftr-294	342	9	reviewed	review	VERB
ftr-294	342	10	the	the	DET
ftr-294	342	11	validity	validity	NOUN
ftr-294	342	12	of	of	ADP
ftr-294	342	13	retroactive	retroactive	ADJ
ftr-294	342	14	tax	tax	NOUN
ftr-294	342	15	regulations	regulation	NOUN
ftr-294	342	16	enacted	enact	VERB
ftr-294	342	17	to	to	PART
ftr-294	342	18	prevent	prevent	VERB
ftr-294	342	19	abuse	abuse	NOUN
ftr-294	342	20	under	under	ADP
ftr-294	342	21	section	section	NOUN
ftr-294	342	22	7805(b)(3	7805(b)(3	NOUN
ftr-294	342	23	)	)	PUNCT
ftr-294	342	24	’s	’s	PART
ftr-294	342	25	abuse	abuse	NOUN
ftr-294	342	26	exception	exception	NOUN
ftr-294	342	27	have	have	AUX
ftr-294	342	28	resulted	result	VERB
ftr-294	342	29	in	in	ADP
ftr-294	342	30	government	government	NOUN
ftr-294	342	31	defeat	defeat	NOUN
ftr-294	342	32	.	.	PUNCT
ftr-294	343	1	iii	iii	X
ftr-294	343	2	.	.	PUNCT
ftr-294	344	1	the	the	DET
ftr-294	344	2	new	new	ADJ
ftr-294	344	3	retroactivity	retroactivity	NOUN
ftr-294	344	4	cases	case	NOUN
ftr-294	344	5	since	since	SCONJ
ftr-294	344	6	july	july	PROPN
ftr-294	344	7	30	30	NUM
ftr-294	344	8	,	,	PUNCT
ftr-294	344	9	1996	1996	NUM
ftr-294	344	10	,	,	PUNCT
ftr-294	344	11	there	there	PRON
ftr-294	344	12	are	be	VERB
ftr-294	344	13	six	six	NUM
ftr-294	344	14	cases	case	NOUN
ftr-294	344	15	which	which	PRON
ftr-294	344	16	resolve	resolve	VERB
ftr-294	344	17	the	the	DET
ftr-294	344	18	issue	issue	NOUN
ftr-294	344	19	of	of	ADP
ftr-294	344	20	whether	whether	SCONJ
ftr-294	344	21	a	a	DET
ftr-294	344	22	regulation	regulation	NOUN
ftr-294	344	23	can	can	AUX
ftr-294	344	24	be	be	AUX
ftr-294	344	25	applied	apply	VERB
ftr-294	344	26	retroactively	retroactively	ADV
ftr-294	344	27	under	under	ADP
ftr-294	344	28	new	new	ADJ
ftr-294	344	29	section	section	NOUN
ftr-294	344	30	7805(b	7805(b	PROPN
ftr-294	344	31	)	)	PUNCT
ftr-294	344	32	61	61	NUM
ftr-294	344	33	and	and	CCONJ
ftr-294	344	34	only	only	ADV
ftr-294	344	35	three	three	NUM
ftr-294	344	36	of	of	ADP
ftr-294	344	37	these	these	DET
ftr-294	344	38	cases	case	NOUN
ftr-294	344	39	engage	engage	VERB
ftr-294	344	40	in	in	ADP
ftr-294	344	41	any	any	DET
ftr-294	344	42	substantial	substantial	ADJ
ftr-294	344	43	discussion	discussion	NOUN
ftr-294	344	44	59	59	NUM
ftr-294	344	45	.	.	PUNCT
ftr-294	345	1	see	see	VERB
ftr-294	345	2	,	,	PUNCT
ftr-294	345	3	e.g.	e.g.	ADV
ftr-294	345	4	,	,	PUNCT
ftr-294	345	5	murfam	murfam	NOUN
ftr-294	345	6	farms	farm	NOUN
ftr-294	345	7	,	,	PUNCT
ftr-294	345	8	llc	llc	PROPN
ftr-294	345	9	v.	v.	PROPN
ftr-294	345	10	united	united	PROPN
ftr-294	345	11	states	states	PROPN
ftr-294	345	12	,	,	PUNCT
ftr-294	345	13	88	88	NUM
ftr-294	345	14	fed	feed	VERB
ftr-294	345	15	.	.	PUNCT
ftr-294	346	1	cl	cl	NOUN
ftr-294	346	2	.	.	PUNCT
ftr-294	347	1	516	516	NUM
ftr-294	347	2	,	,	PUNCT
ftr-294	347	3	526	526	NUM
ftr-294	347	4	(	(	PUNCT
ftr-294	347	5	2009	2009	NUM
ftr-294	347	6	)	)	PUNCT
ftr-294	347	7	(	(	PUNCT
ftr-294	347	8	“	"	PUNCT
ftr-294	347	9	unfortunately	unfortunately	ADV
ftr-294	347	10	,	,	PUNCT
ftr-294	347	11	‘	'	PUNCT
ftr-294	347	12	abuse	abuse	NOUN
ftr-294	347	13	’	'	PUNCT
ftr-294	347	14	is	be	AUX
ftr-294	347	15	not	not	PART
ftr-294	347	16	defined	define	VERB
ftr-294	347	17	by	by	ADP
ftr-294	347	18	the	the	DET
ftr-294	347	19	statute	statute	NOUN
ftr-294	347	20	.	.	PUNCT
ftr-294	347	21	”	"	PUNCT
ftr-294	347	22	)	)	PUNCT
ftr-294	347	23	.	.	PUNCT
ftr-294	348	1	see	see	VERB
ftr-294	348	2	united	united	PROPN
ftr-294	348	3	states	states	PROPN
ftr-294	348	4	supplemental	supplemental	ADJ
ftr-294	348	5	memorandum	memorandum	NOUN
ftr-294	348	6	of	of	ADP
ftr-294	348	7	law	law	NOUN
ftr-294	348	8	in	in	ADP
ftr-294	348	9	opposition	opposition	NOUN
ftr-294	348	10	to	to	PART
ftr-294	348	11	plaintiff	plaintiff	VERB
ftr-294	348	12	’s	’s	PART
ftr-294	348	13	motion	motion	NOUN
ftr-294	348	14	for	for	ADP
ftr-294	348	15	partial	partial	ADJ
ftr-294	348	16	summary	summary	NOUN
ftr-294	348	17	judgment	judgment	NOUN
ftr-294	348	18	as	as	ADP
ftr-294	348	19	to	to	ADP
ftr-294	348	20	the	the	DET
ftr-294	348	21	validity	validity	NOUN
ftr-294	348	22	of	of	ADP
ftr-294	348	23	treasury	treasury	PROPN
ftr-294	348	24	regulation	regulation	NOUN
ftr-294	348	25	1.752	1.752	NUM
ftr-294	348	26	-	-	SYM
ftr-294	348	27	6	6	NUM
ftr-294	348	28	referring	refer	VERB
ftr-294	348	29	to	to	ADP
ftr-294	348	30	“	"	PUNCT
ftr-294	348	31	court	court	NOUN
ftr-294	348	32	order	order	NOUN
ftr-294	348	33	dated	date	VERB
ftr-294	348	34	september	september	PROPN
ftr-294	348	35	25	25	NUM
ftr-294	348	36	,	,	PUNCT
ftr-294	348	37	2008	2008	NUM
ftr-294	348	38	,	,	PUNCT
ftr-294	348	39	murfam	murfam	NOUN
ftr-294	348	40	farms	farm	NOUN
ftr-294	348	41	,	,	PUNCT
ftr-294	348	42	2010	2010	NUM
ftr-294	348	43	wl	wl	NOUN
ftr-294	348	44	3260167	3260167	NUM
ftr-294	348	45	(	(	PUNCT
ftr-294	348	46	fed.cl	fed.cl	PROPN
ftr-294	348	47	.	.	PUNCT
ftr-294	349	1	aug	aug	PROPN
ftr-294	349	2	16	16	NUM
ftr-294	349	3	,	,	PUNCT
ftr-294	349	4	2010	2010	NUM
ftr-294	349	5	)	)	PUNCT
ftr-294	349	6	,	,	PUNCT
ftr-294	349	7	no	no	INTJ
ftr-294	349	8	.	.	PUNCT
ftr-294	350	1	1:06	1:06	NUM
ftr-294	350	2	-	-	PUNCT
ftr-294	350	3	cv-00245	cv-00245	NOUN
ftr-294	350	4	-	-	PUNCT
ftr-294	350	5	ejd	ejd	PROPN
ftr-294	350	6	”	"	PUNCT
ftr-294	350	7	at	at	ADP
ftr-294	350	8	14	14	NUM
ftr-294	350	9	[	[	SYM
ftr-294	350	10	hereinafter	hereinafter	NOUN
ftr-294	350	11	united	united	PROPN
ftr-294	350	12	states	states	PROPN
ftr-294	350	13	supplemental	supplemental	PROPN
ftr-294	350	14	memorandum	memorandum	NOUN
ftr-294	350	15	responding	respond	VERB
ftr-294	350	16	to	to	ADP
ftr-294	350	17	court	court	NOUN
ftr-294	350	18	order	order	NOUN
ftr-294	350	19	]	]	PUNCT
ftr-294	350	20	(	(	PUNCT
ftr-294	350	21	“	"	PUNCT
ftr-294	350	22	neither	neither	CCONJ
ftr-294	350	23	section	section	NOUN
ftr-294	350	24	7805(b)(3	7805(b)(3	NOUN
ftr-294	350	25	)	)	PUNCT
ftr-294	350	26	or	or	CCONJ
ftr-294	350	27	it	it	PRON
ftr-294	350	28	legislative	legislative	ADJ
ftr-294	350	29	history	history	NOUN
ftr-294	350	30	define	define	VERB
ftr-294	350	31	the	the	DET
ftr-294	350	32	word	word	NOUN
ftr-294	350	33	abuse	abuse	NOUN
ftr-294	350	34	.	.	PUNCT
ftr-294	350	35	”	"	PUNCT
ftr-294	350	36	)	)	PUNCT
ftr-294	350	37	.	.	PUNCT
ftr-294	351	1	see	see	VERB
ftr-294	351	2	sala	sala	PROPN
ftr-294	351	3	v.	v.	PROPN
ftr-294	351	4	united	united	PROPN
ftr-294	351	5	states	states	PROPN
ftr-294	351	6	,	,	PUNCT
ftr-294	351	7	552	552	NUM
ftr-294	351	8	f.	f.	PROPN
ftr-294	351	9	supp	supp	PROPN
ftr-294	351	10	.	.	PUNCT
ftr-294	352	1	2d	2d	PROPN
ftr-294	352	2	1167	1167	NUM
ftr-294	352	3	,	,	PUNCT
ftr-294	352	4	1201	1201	NUM
ftr-294	352	5	(	(	PUNCT
ftr-294	352	6	d.	d.	PROPN
ftr-294	352	7	colo	colo	PROPN
ftr-294	352	8	.	.	PUNCT
ftr-294	352	9	2008	2008	NUM
ftr-294	352	10	)	)	PUNCT
ftr-294	353	1	(	(	PUNCT
ftr-294	353	2	“	"	PUNCT
ftr-294	353	3	the	the	DET
ftr-294	353	4	question	question	NOUN
ftr-294	353	5	of	of	ADP
ftr-294	353	6	what	what	PRON
ftr-294	353	7	constitutes	constitute	VERB
ftr-294	353	8	“	"	PUNCT
ftr-294	353	9	abuse	abuse	NOUN
ftr-294	353	10	”	"	PUNCT
ftr-294	353	11	is	be	AUX
ftr-294	353	12	not	not	PART
ftr-294	353	13	clarified	clarify	VERB
ftr-294	353	14	by	by	ADP
ftr-294	353	15	the	the	DET
ftr-294	353	16	statute	statute	NOUN
ftr-294	353	17	.	.	PUNCT
ftr-294	353	18	”	"	PUNCT
ftr-294	353	19	)	)	PUNCT
ftr-294	354	1	(	(	PUNCT
ftr-294	354	2	citing	cite	VERB
ftr-294	354	3	edward	edward	PROPN
ftr-294	354	4	a.	a.	PROPN
ftr-294	354	5	morse	morse	PROPN
ftr-294	354	6	,	,	PUNCT
ftr-294	354	7	reflections	reflection	NOUN
ftr-294	354	8	on	on	ADP
ftr-294	354	9	the	the	DET
ftr-294	354	10	rule	rule	NOUN
ftr-294	354	11	of	of	ADP
ftr-294	354	12	law	law	NOUN
ftr-294	354	13	and	and	CCONJ
ftr-294	354	14	“	"	PUNCT
ftr-294	354	15	clear	clear	ADJ
ftr-294	354	16	reflection	reflection	NOUN
ftr-294	354	17	of	of	ADP
ftr-294	354	18	income	income	NOUN
ftr-294	354	19	:	:	PUNCT
ftr-294	354	20	”	"	PUNCT
ftr-294	354	21	what	what	PRON
ftr-294	354	22	constrains	constrain	VERB
ftr-294	354	23	discretion	discretion	NOUN
ftr-294	354	24	?	?	PUNCT
ftr-294	355	1	,	,	PUNCT
ftr-294	355	2	8	8	NUM
ftr-294	355	3	cornell	cornell	PROPN
ftr-294	355	4	j.l	j.l	PROPN
ftr-294	355	5	.	.	PROPN
ftr-294	355	6	&	&	CCONJ
ftr-294	355	7	pub	pub	PROPN
ftr-294	355	8	.	.	PUNCT
ftr-294	356	1	pol’y	pol’y	NOUN
ftr-294	356	2	445	445	NUM
ftr-294	356	3	,	,	PUNCT
ftr-294	356	4	488	488	NUM
ftr-294	356	5	(	(	PUNCT
ftr-294	356	6	1999	1999	NUM
ftr-294	356	7	)	)	PUNCT
ftr-294	356	8	(	(	PUNCT
ftr-294	356	9	“	"	PUNCT
ftr-294	356	10	the	the	DET
ftr-294	356	11	scope	scope	NOUN
ftr-294	356	12	of	of	ADP
ftr-294	356	13	this	this	DET
ftr-294	356	14	exception	exception	NOUN
ftr-294	356	15	is	be	AUX
ftr-294	356	16	unclear	unclear	ADJ
ftr-294	356	17	and	and	CCONJ
ftr-294	356	18	it	it	PRON
ftr-294	356	19	remains	remain	VERB
ftr-294	356	20	to	to	PART
ftr-294	356	21	be	be	AUX
ftr-294	356	22	seen	see	VERB
ftr-294	356	23	whether	whether	SCONJ
ftr-294	356	24	it	it	PRON
ftr-294	356	25	will	will	AUX
ftr-294	356	26	be	be	AUX
ftr-294	356	27	exercised	exercise	VERB
ftr-294	356	28	independently	independently	ADV
ftr-294	356	29	of	of	ADP
ftr-294	356	30	congress	congress	PROPN
ftr-294	356	31	’	'	PUNCT
ftr-294	356	32	power	power	NOUN
ftr-294	356	33	to	to	PART
ftr-294	356	34	authorize	authorize	VERB
ftr-294	356	35	retroactive	retroactive	ADJ
ftr-294	356	36	regulations	regulation	NOUN
ftr-294	356	37	.	.	PUNCT
ftr-294	356	38	”	"	PUNCT
ftr-294	356	39	)	)	PUNCT
ftr-294	356	40	)	)	PUNCT
ftr-294	356	41	.	.	PUNCT
ftr-294	357	1	60	60	NUM
ftr-294	357	2	.	.	PUNCT
ftr-294	358	1	staff	staff	NOUN
ftr-294	358	2	of	of	ADP
ftr-294	358	3	joint	joint	ADJ
ftr-294	358	4	comm	comm	NOUN
ftr-294	358	5	.	.	PUNCT
ftr-294	359	1	on	on	ADP
ftr-294	359	2	taxation	taxation	NOUN
ftr-294	359	3	,	,	PUNCT
ftr-294	359	4	104th	104th	PROPN
ftr-294	359	5	cong	cong	NOUN
ftr-294	359	6	.	.	PROPN
ftr-294	359	7	,	,	PUNCT
ftr-294	359	8	background	background	NOUN
ftr-294	359	9	and	and	CCONJ
ftr-294	359	10	information	information	NOUN
ftr-294	359	11	relating	relate	VERB
ftr-294	359	12	to	to	ADP
ftr-294	359	13	the	the	DET
ftr-294	359	14	taxpayer	taxpayer	NOUN
ftr-294	359	15	bill	bill	NOUN
ftr-294	359	16	of	of	ADP
ftr-294	359	17	rights	right	NOUN
ftr-294	359	18	22	22	NUM
ftr-294	359	19	(	(	PUNCT
ftr-294	359	20	comm	comm	NOUN
ftr-294	359	21	.	.	PUNCT
ftr-294	360	1	print	print	NOUN
ftr-294	360	2	1995	1995	NUM
ftr-294	360	3	)	)	PUNCT
ftr-294	360	4	.	.	PUNCT
ftr-294	361	1	61	61	NUM
ftr-294	361	2	.	.	PUNCT
ftr-294	362	1	in	in	ADP
ftr-294	362	2	order	order	NOUN
ftr-294	362	3	to	to	PART
ftr-294	362	4	reach	reach	VERB
ftr-294	362	5	this	this	DET
ftr-294	362	6	conclusion	conclusion	NOUN
ftr-294	362	7	,	,	PUNCT
ftr-294	362	8	six	six	NUM
ftr-294	362	9	searches	search	NOUN
ftr-294	362	10	were	be	AUX
ftr-294	362	11	run	run	VERB
ftr-294	362	12	,	,	PUNCT
ftr-294	362	13	using	use	VERB
ftr-294	362	14	westlaw	westlaw	NOUN
ftr-294	362	15	databases	database	NOUN
ftr-294	362	16	:	:	PUNCT
ftr-294	362	17	sct	sct	PROPN
ftr-294	362	18	,	,	PUNCT
ftr-294	362	19	cta	cta	PROPN
ftr-294	362	20	,	,	PUNCT
ftr-294	362	21	dct	dct	PROPN
ftr-294	362	22	,	,	PUNCT
ftr-294	362	23	allfeds	allfed	NOUN
ftr-294	362	24	.	.	PUNCT
ftr-294	363	1	the	the	DET
ftr-294	363	2	searches	search	NOUN
ftr-294	363	3	were	be	AUX
ftr-294	363	4	as	as	SCONJ
ftr-294	363	5	follows	follow	VERB
ftr-294	363	6	:	:	PUNCT
ftr-294	363	7	search	search	NOUN
ftr-294	363	8	1	1	NUM
ftr-294	363	9	:	:	PUNCT
ftr-294	363	10	“	"	PUNCT
ftr-294	363	11	26	26	NUM
ftr-294	363	12	u.s.c	u.s.c	NOUN
ftr-294	363	13	.	.	PUNCT
ftr-294	364	1	s	s	PART
ftr-294	364	2	7805	7805	NUM
ftr-294	364	3	”	"	PUNCT
ftr-294	364	4	&	&	CCONJ
ftr-294	364	5	dates	date	NOUN
ftr-294	364	6	between	between	ADP
ftr-294	364	7	19952013	19952013	NUM
ftr-294	364	8	;	;	PUNCT
ftr-294	364	9	search	search	NOUN
ftr-294	364	10	2	2	NUM
ftr-294	364	11	:	:	PUNCT
ftr-294	364	12	“	"	PUNCT
ftr-294	364	13	26	26	NUM
ftr-294	364	14	u.s.c.a	u.s.c.a	PROPN
ftr-294	364	15	.	.	PROPN
ftr-294	364	16	s	s	PART
ftr-294	364	17	7805	7805	NUM
ftr-294	364	18	”	"	PUNCT
ftr-294	364	19	&	&	CCONJ
ftr-294	364	20	dates	date	NOUN
ftr-294	364	21	between	between	ADP
ftr-294	364	22	1995	1995	NUM
ftr-294	364	23	-	-	SYM
ftr-294	364	24	2013	2013	NUM
ftr-294	364	25	;	;	PUNCT
ftr-294	364	26	search	search	NOUN
ftr-294	364	27	3	3	NUM
ftr-294	364	28	:	:	PUNCT
ftr-294	364	29	“	"	PUNCT
ftr-294	364	30	26	26	NUM
ftr-294	364	31	u.s.c	u.s.c	ADJ
ftr-294	364	32	.	.	PUNCT
ftr-294	365	1	s	s	PART
ftr-294	365	2	7805(b	7805(b	NOUN
ftr-294	365	3	)	)	PUNCT
ftr-294	365	4	”	"	PUNCT
ftr-294	366	1	&	&	CCONJ
ftr-294	366	2	dates	date	NOUN
ftr-294	366	3	between	between	ADP
ftr-294	366	4	19952013	19952013	NUM
ftr-294	366	5	;	;	PUNCT
ftr-294	366	6	search	search	NOUN
ftr-294	366	7	4	4	NUM
ftr-294	366	8	:	:	PUNCT
ftr-294	366	9	“	"	PUNCT
ftr-294	366	10	26	26	NUM
ftr-294	366	11	u.s.c.a	u.s.c.a	PROPN
ftr-294	366	12	.	.	PROPN
ftr-294	366	13	s	s	PART
ftr-294	366	14	7805(b	7805(b	PROPN
ftr-294	366	15	)	)	PUNCT
ftr-294	366	16	”	"	PUNCT
ftr-294	366	17	&	&	CCONJ
ftr-294	366	18	dates	date	NOUN
ftr-294	366	19	between	between	ADP
ftr-294	366	20	1995	1995	NUM
ftr-294	366	21	-	-	SYM
ftr-294	366	22	2013	2013	NUM
ftr-294	366	23	;	;	PUNCT
ftr-294	366	24	search	search	NOUN
ftr-294	366	25	5	5	NUM
ftr-294	366	26	:	:	PUNCT
ftr-294	366	27	“	"	PUNCT
ftr-294	366	28	internal	internal	ADJ
ftr-294	366	29	revenue	revenue	NOUN
ftr-294	366	30	code	code	NOUN
ftr-294	366	31	”	"	PUNCT
ftr-294	366	32	&	&	CCONJ
ftr-294	366	33	“	"	PUNCT
ftr-294	366	34	7805(b	7805(b	PROPN
ftr-294	366	35	)	)	PUNCT
ftr-294	366	36	”	"	PUNCT
ftr-294	366	37	&	&	CCONJ
ftr-294	366	38	dates	date	NOUN
ftr-294	366	39	between	between	ADP
ftr-294	366	40	1995	1995	NUM
ftr-294	366	41	-	-	SYM
ftr-294	366	42	2013	2013	NUM
ftr-294	366	43	;	;	PUNCT
ftr-294	366	44	search	search	NOUN
ftr-294	366	45	6	6	NUM
ftr-294	366	46	:	:	PUNCT
ftr-294	366	47	“	"	PUNCT
ftr-294	366	48	tax	tax	NOUN
ftr-294	366	49	!	!	PUNCT
ftr-294	366	50	”	"	PUNCT
ftr-294	366	51	&	&	CCONJ
ftr-294	366	52	“	"	PUNCT
ftr-294	366	53	7805(b	7805(b	PROPN
ftr-294	366	54	)	)	PUNCT
ftr-294	366	55	”	"	PUNCT
ftr-294	366	56	&	&	CCONJ
ftr-294	366	57	dates	date	NOUN
ftr-294	366	58	between	between	ADP
ftr-294	366	59	1995	1995	NUM
ftr-294	366	60	-	-	SYM
ftr-294	366	61	2013	2013	NUM
ftr-294	366	62	.	.	PUNCT
ftr-294	367	1	out	out	ADP
ftr-294	367	2	of	of	ADP
ftr-294	367	3	193	193	NUM
ftr-294	367	4	cases	case	NOUN
ftr-294	367	5	produced	produce	VERB
ftr-294	367	6	in	in	ADP
ftr-294	367	7	this	this	DET
ftr-294	367	8	search	search	NOUN
ftr-294	367	9	,	,	PUNCT
ftr-294	367	10	30	30	NUM
ftr-294	367	11	cases	case	NOUN
ftr-294	367	12	were	be	AUX
ftr-294	367	13	coded	code	VERB
ftr-294	367	14	as	as	ADP
ftr-294	367	15	resolving	resolve	VERB
ftr-294	367	16	the	the	DET
ftr-294	367	17	issue	issue	NOUN
ftr-294	367	18	of	of	ADP
ftr-294	367	19	whether	whether	SCONJ
ftr-294	367	20	a	a	DET
ftr-294	367	21	regulation	regulation	NOUN
ftr-294	367	22	could	could	AUX
ftr-294	367	23	operate	operate	VERB
ftr-294	367	24	retroactively	retroactively	ADV
ftr-294	367	25	.	.	PUNCT
ftr-294	368	1	retroactivity	retroactivity	NOUN
ftr-294	368	2	was	be	AUX
ftr-294	368	3	considered	consider	VERB
ftr-294	368	4	a	a	DET
ftr-294	368	5	resolved	resolved	ADJ
ftr-294	368	6	issue	issue	NOUN
ftr-294	368	7	only	only	ADV
ftr-294	368	8	if	if	SCONJ
ftr-294	368	9	both	both	DET
ftr-294	368	10	a	a	X
ftr-294	368	11	)	)	PUNCT
ftr-294	368	12	the	the	DET
ftr-294	368	13	court	court	NOUN
ftr-294	368	14	found	find	VERB
ftr-294	368	15	that	that	SCONJ
ftr-294	368	16	the	the	DET
ftr-294	368	17	challenged	challenge	VERB
ftr-294	368	18	regulation	regulation	NOUN
ftr-294	368	19	or	or	CCONJ
ftr-294	368	20	ruling	ruling	NOUN
ftr-294	368	21	operated	operate	VERB
ftr-294	368	22	retroactively	retroactively	ADV
ftr-294	368	23	to	to	PART
ftr-294	368	24	affect	affect	VERB
ftr-294	368	25	the	the	DET
ftr-294	368	26	taxpayer	taxpayer	NOUN
ftr-294	368	27	and	and	CCONJ
ftr-294	368	28	b	b	X
ftr-294	368	29	)	)	PUNCT
ftr-294	368	30	the	the	DET
ftr-294	368	31	court	court	NOUN
ftr-294	368	32	made	make	VERB
ftr-294	368	33	a	a	DET
ftr-294	368	34	specific	specific	ADJ
ftr-294	368	35	holding	holding	NOUN
ftr-294	368	36	as	as	ADP
ftr-294	368	37	to	to	ADP
ftr-294	368	38	whether	whether	SCONJ
ftr-294	368	39	such	such	ADJ
ftr-294	368	40	retroactive	retroactive	ADJ
ftr-294	368	41	application	application	NOUN
ftr-294	368	42	was	be	AUX
ftr-294	368	43	valid	valid	ADJ
ftr-294	368	44	.	.	PUNCT
ftr-294	369	1	twenty	twenty	NUM
ftr-294	369	2	-	-	PUNCT
ftr-294	369	3	three	three	NUM
ftr-294	369	4	of	of	ADP
ftr-294	369	5	these	these	DET
ftr-294	369	6	cases	case	NOUN
ftr-294	369	7	resolved	resolve	VERB
ftr-294	369	8	the	the	DET
ftr-294	369	9	issue	issue	NOUN
ftr-294	369	10	2013	2013	NUM
ftr-294	369	11	]	]	PUNCT
ftr-294	369	12	tax	tax	NOUN
ftr-294	369	13	abuse	abuse	NOUN
ftr-294	369	14	according	accord	VERB
ftr-294	369	15	to	to	ADP
ftr-294	369	16	whom	whom	PRON
ftr-294	369	17	?	?	PUNCT
ftr-294	370	1	15	15	NUM
ftr-294	370	2	of	of	ADP
ftr-294	370	3	section	section	NOUN
ftr-294	370	4	7805(b)(3	7805(b)(3	NOUN
ftr-294	370	5	)	)	PUNCT
ftr-294	370	6	’s	’s	PART
ftr-294	370	7	abuse	abuse	NOUN
ftr-294	370	8	exception	exception	NOUN
ftr-294	370	9	.	.	PUNCT
ftr-294	371	1	62	62	NUM
ftr-294	371	2	these	these	DET
ftr-294	371	3	cases	case	NOUN
ftr-294	371	4	deal	deal	VERB
ftr-294	371	5	with	with	ADP
ftr-294	371	6	the	the	DET
ftr-294	371	7	more	more	ADV
ftr-294	371	8	specific	specific	ADJ
ftr-294	371	9	issue	issue	NOUN
ftr-294	371	10	of	of	ADP
ftr-294	371	11	whether	whether	SCONJ
ftr-294	371	12	treasury	treasury	NOUN
ftr-294	371	13	regulation	regulation	NOUN
ftr-294	371	14	section	section	NOUN
ftr-294	371	15	1.752	1.752	NUM
ftr-294	371	16	-	-	SYM
ftr-294	371	17	6	6	NUM
ftr-294	371	18	(	(	PUNCT
ftr-294	371	19	“	"	PUNCT
ftr-294	371	20	regulation	regulation	NOUN
ftr-294	371	21	section	section	NOUN
ftr-294	371	22	1.752	1.752	NUM
ftr-294	371	23	-	-	SYM
ftr-294	371	24	6	6	NUM
ftr-294	371	25	”	"	PUNCT
ftr-294	371	26	)	)	PUNCT
ftr-294	371	27	can	can	AUX
ftr-294	371	28	be	be	AUX
ftr-294	371	29	applied	apply	VERB
ftr-294	371	30	retroactively	retroactively	ADV
ftr-294	371	31	to	to	PART
ftr-294	371	32	disallow	disallow	VERB
ftr-294	371	33	the	the	DET
ftr-294	371	34	tax	tax	NOUN
ftr-294	371	35	savings	saving	NOUN
ftr-294	371	36	claimed	claim	VERB
ftr-294	371	37	by	by	ADP
ftr-294	371	38	taxpayers	taxpayer	NOUN
ftr-294	371	39	engaged	engage	VERB
ftr-294	371	40	in	in	ADP
ftr-294	371	41	various	various	ADJ
ftr-294	371	42	versions	version	NOUN
ftr-294	371	43	of	of	ADP
ftr-294	371	44	the	the	DET
ftr-294	371	45	notorious	notorious	ADJ
ftr-294	371	46	son	son	NOUN
ftr-294	371	47	-	-	PUNCT
ftr-294	371	48	ofboss	ofboss	NOUN
ftr-294	371	49	tax	tax	NOUN
ftr-294	371	50	shelter	shelter	NOUN
ftr-294	371	51	transactions	transaction	NOUN
ftr-294	371	52	.	.	PUNCT
ftr-294	372	1	63	63	NUM
ftr-294	372	2	the	the	DET
ftr-294	372	3	fact	fact	NOUN
ftr-294	372	4	that	that	SCONJ
ftr-294	372	5	so	so	ADV
ftr-294	372	6	few	few	ADJ
ftr-294	372	7	cases	case	NOUN
ftr-294	372	8	discuss	discuss	VERB
ftr-294	372	9	section	section	NOUN
ftr-294	372	10	7805(b)(3	7805(b)(3	NOUN
ftr-294	372	11	)	)	PUNCT
ftr-294	372	12	underscores	underscore	VERB
ftr-294	372	13	rather	rather	ADV
ftr-294	372	14	than	than	ADP
ftr-294	372	15	minimizes	minimize	VERB
ftr-294	372	16	that	that	DET
ftr-294	372	17	section	section	NOUN
ftr-294	372	18	’s	’s	PART
ftr-294	372	19	importance	importance	NOUN
ftr-294	372	20	.	.	PUNCT
ftr-294	373	1	as	as	SCONJ
ftr-294	373	2	discussed	discuss	VERB
ftr-294	373	3	in	in	ADP
ftr-294	373	4	section	section	PROPN
ftr-294	373	5	i.a	i.a	PROPN
ftr-294	373	6	.	.	PROPN
ftr-294	373	7	,	,	PUNCT
ftr-294	373	8	granting	grant	VERB
ftr-294	373	9	treasury	treasury	NOUN
ftr-294	373	10	the	the	DET
ftr-294	373	11	ability	ability	NOUN
ftr-294	373	12	to	to	PART
ftr-294	373	13	regulate	regulate	VERB
ftr-294	373	14	retroactively	retroactively	ADV
ftr-294	373	15	can	can	AUX
ftr-294	373	16	serve	serve	VERB
ftr-294	373	17	to	to	ADP
ftr-294	373	18	police	police	NOUN
ftr-294	373	19	and	and	CCONJ
ftr-294	373	20	prevent	prevent	VERB
ftr-294	373	21	the	the	DET
ftr-294	373	22	most	most	ADV
ftr-294	373	23	aggressive	aggressive	ADJ
ftr-294	373	24	tax	tax	NOUN
ftr-294	373	25	planning	planning	NOUN
ftr-294	373	26	.	.	PUNCT
ftr-294	374	1	the	the	DET
ftr-294	374	2	relative	relative	ADJ
ftr-294	374	3	scarcity	scarcity	NOUN
ftr-294	374	4	of	of	ADP
ftr-294	374	5	cases	case	NOUN
ftr-294	374	6	suggests	suggest	VERB
ftr-294	374	7	that	that	SCONJ
ftr-294	374	8	the	the	DET
ftr-294	374	9	treasury	treasury	PROPN
ftr-294	374	10	department	department	PROPN
ftr-294	374	11	uses	use	VERB
ftr-294	374	12	this	this	DET
ftr-294	374	13	power	power	NOUN
ftr-294	374	14	sparingly	sparingly	ADV
ftr-294	374	15	.	.	PUNCT
ftr-294	375	1	but	but	CCONJ
ftr-294	375	2	as	as	SCONJ
ftr-294	375	3	the	the	DET
ftr-294	375	4	facts	fact	NOUN
ftr-294	375	5	of	of	ADP
ftr-294	375	6	these	these	DET
ftr-294	375	7	cases	case	NOUN
ftr-294	375	8	also	also	ADV
ftr-294	375	9	suggest	suggest	VERB
ftr-294	375	10	,	,	PUNCT
ftr-294	375	11	when	when	SCONJ
ftr-294	375	12	that	that	DET
ftr-294	375	13	power	power	NOUN
ftr-294	375	14	is	be	AUX
ftr-294	375	15	exercised	exercise	VERB
ftr-294	375	16	,	,	PUNCT
ftr-294	375	17	it	it	PRON
ftr-294	375	18	is	be	AUX
ftr-294	375	19	used	use	VERB
ftr-294	375	20	to	to	PART
ftr-294	375	21	respond	respond	VERB
ftr-294	375	22	to	to	ADP
ftr-294	375	23	extremely	extremely	ADV
ftr-294	375	24	egregious	egregious	ADJ
ftr-294	375	25	transactions	transaction	NOUN
ftr-294	375	26	that	that	PRON
ftr-294	375	27	seek	seek	VERB
ftr-294	375	28	to	to	PART
ftr-294	375	29	subvert	subvert	VERB
ftr-294	375	30	the	the	DET
ftr-294	375	31	purposes	purpose	NOUN
ftr-294	375	32	of	of	ADP
ftr-294	375	33	the	the	DET
ftr-294	375	34	tax	tax	NOUN
ftr-294	375	35	laws	law	NOUN
ftr-294	375	36	.	.	PUNCT
ftr-294	376	1	in	in	ADP
ftr-294	376	2	the	the	DET
ftr-294	376	3	absence	absence	NOUN
ftr-294	376	4	of	of	ADP
ftr-294	376	5	retroactive	retroactive	ADJ
ftr-294	376	6	regulation	regulation	NOUN
ftr-294	376	7	,	,	PUNCT
ftr-294	376	8	each	each	PRON
ftr-294	376	9	of	of	ADP
ftr-294	376	10	these	these	DET
ftr-294	376	11	transactions	transaction	NOUN
ftr-294	376	12	must	must	AUX
ftr-294	376	13	be	be	AUX
ftr-294	376	14	litigated	litigate	VERB
ftr-294	376	15	on	on	ADP
ftr-294	376	16	a	a	DET
ftr-294	376	17	case	case	NOUN
ftr-294	376	18	-	-	PUNCT
ftr-294	376	19	by	by	ADP
ftr-294	376	20	-	-	PUNCT
ftr-294	376	21	case	case	NOUN
ftr-294	376	22	basis	basis	NOUN
ftr-294	376	23	,	,	PUNCT
ftr-294	376	24	resulting	result	VERB
ftr-294	376	25	in	in	ADP
ftr-294	376	26	(	(	PUNCT
ftr-294	376	27	sometimes	sometimes	ADV
ftr-294	376	28	extreme	extreme	ADJ
ftr-294	376	29	)	)	PUNCT
ftr-294	376	30	judicial	judicial	ADJ
ftr-294	376	31	inefficiency	inefficiency	NOUN
ftr-294	376	32	.	.	PUNCT
ftr-294	377	1	a.	a.	NOUN
ftr-294	377	2	background	background	PROPN
ftr-294	377	3	information	information	NOUN
ftr-294	377	4	:	:	PUNCT
ftr-294	377	5	retroactive	retroactive	VERB
ftr-294	377	6	regulation	regulation	NOUN
ftr-294	377	7	1.752	1.752	NUM
ftr-294	377	8	-	-	SYM
ftr-294	377	9	6	6	NUM
ftr-294	377	10	in	in	ADP
ftr-294	377	11	order	order	NOUN
ftr-294	377	12	to	to	PART
ftr-294	377	13	understand	understand	VERB
ftr-294	377	14	regulation	regulation	NOUN
ftr-294	377	15	1.752	1.752	NUM
ftr-294	377	16	-	-	SYM
ftr-294	377	17	6	6	NUM
ftr-294	377	18	,	,	PUNCT
ftr-294	377	19	it	it	PRON
ftr-294	377	20	is	be	AUX
ftr-294	377	21	helpful	helpful	ADJ
ftr-294	377	22	to	to	PART
ftr-294	377	23	first	first	ADV
ftr-294	377	24	understand	understand	VERB
ftr-294	377	25	the	the	DET
ftr-294	377	26	transaction	transaction	NOUN
ftr-294	377	27	that	that	PRON
ftr-294	377	28	led	lead	VERB
ftr-294	377	29	to	to	ADP
ftr-294	377	30	its	its	PRON
ftr-294	377	31	enactment	enactment	NOUN
ftr-294	377	32	.	.	PUNCT
ftr-294	378	1	the	the	DET
ftr-294	378	2	transaction	transaction	NOUN
ftr-294	378	3	at	at	ADP
ftr-294	378	4	issue	issue	NOUN
ftr-294	378	5	in	in	ADP
ftr-294	378	6	coltec	coltec	ADJ
ftr-294	378	7	industries	industry	NOUN
ftr-294	378	8	,	,	PUNCT
ftr-294	378	9	inc	inc	PROPN
ftr-294	378	10	.	.	PROPN
ftr-294	378	11	v.	v.	PROPN
ftr-294	378	12	united	united	PROPN
ftr-294	378	13	states	states	PROPN
ftr-294	378	14	64	64	NUM
ftr-294	378	15	provides	provide	VERB
ftr-294	378	16	a	a	DET
ftr-294	378	17	useful	useful	ADJ
ftr-294	378	18	example	example	NOUN
ftr-294	378	19	.	.	PUNCT
ftr-294	379	1	in	in	ADP
ftr-294	379	2	that	that	DET
ftr-294	379	3	case	case	NOUN
ftr-294	379	4	,	,	PUNCT
ftr-294	379	5	coltec	coltec	ADJ
ftr-294	379	6	,	,	PUNCT
ftr-294	379	7	through	through	ADP
ftr-294	379	8	its	its	PRON
ftr-294	379	9	subsidiaries	subsidiary	NOUN
ftr-294	379	10	,	,	PUNCT
ftr-294	379	11	created	create	VERB
ftr-294	379	12	a	a	DET
ftr-294	379	13	new	new	ADJ
ftr-294	379	14	corporation	corporation	NOUN
ftr-294	379	15	(	(	PUNCT
ftr-294	379	16	“	"	PUNCT
ftr-294	379	17	newco	newco	X
ftr-294	379	18	”	"	PUNCT
ftr-294	379	19	)	)	PUNCT
ftr-294	379	20	to	to	PART
ftr-294	379	21	which	which	PRON
ftr-294	379	22	it	it	PRON
ftr-294	379	23	transferred	transfer	VERB
ftr-294	379	24	non	non	ADJ
ftr-294	379	25	-	-	ADJ
ftr-294	379	26	business	business	ADJ
ftr-294	379	27	assets	asset	NOUN
ftr-294	379	28	worth	worth	ADJ
ftr-294	379	29	$	$	SYM
ftr-294	379	30	379.2	379.2	NUM
ftr-294	379	31	million	million	NUM
ftr-294	379	32	.	.	PUNCT
ftr-294	380	1	65	65	NUM
ftr-294	380	2	coltec	coltec	ADJ
ftr-294	380	3	did	do	AUX
ftr-294	380	4	not	not	PART
ftr-294	380	5	transfer	transfer	VERB
ftr-294	380	6	any	any	DET
ftr-294	380	7	business	business	NOUN
ftr-294	380	8	assets	asset	NOUN
ftr-294	380	9	to	to	ADP
ftr-294	380	10	newco	newco	PROPN
ftr-294	380	11	.	.	PUNCT
ftr-294	381	1	newco	newco	PROPN
ftr-294	381	2	,	,	PUNCT
ftr-294	381	3	however	however	ADV
ftr-294	381	4	,	,	PUNCT
ftr-294	381	5	did	do	AUX
ftr-294	381	6	assume	assume	VERB
ftr-294	381	7	$	$	SYM
ftr-294	381	8	375	375	NUM
ftr-294	381	9	million	million	NUM
ftr-294	381	10	worth	worth	NOUN
ftr-294	381	11	of	of	ADP
ftr-294	381	12	contingent	contingent	ADJ
ftr-294	381	13	asbestos	asbestos	NOUN
ftr-294	381	14	liabilities	liability	NOUN
ftr-294	381	15	(	(	PUNCT
ftr-294	381	16	i.e.	i.e.	X
ftr-294	381	17	liabilities	liability	NOUN
ftr-294	381	18	whose	whose	DET
ftr-294	381	19	amount	amount	NOUN
ftr-294	381	20	had	have	AUX
ftr-294	381	21	not	not	PART
ftr-294	381	22	yet	yet	ADV
ftr-294	381	23	been	be	AUX
ftr-294	381	24	determined	determine	VERB
ftr-294	381	25	)	)	PUNCT
ftr-294	381	26	associated	associate	VERB
ftr-294	381	27	with	with	ADP
ftr-294	381	28	products	product	NOUN
ftr-294	381	29	that	that	PRON
ftr-294	381	30	coltec	coltec	ADJ
ftr-294	381	31	had	have	AUX
ftr-294	381	32	previously	previously	ADV
ftr-294	381	33	manufactured	manufacture	VERB
ftr-294	381	34	.	.	PUNCT
ftr-294	382	1	66	66	NUM
ftr-294	382	2	in	in	ADP
ftr-294	382	3	other	other	ADJ
ftr-294	382	4	words	word	NOUN
ftr-294	382	5	,	,	PUNCT
ftr-294	382	6	coltec	coltec	PROPN
ftr-294	382	7	transferred	transfer	VERB
ftr-294	382	8	“	"	PUNCT
ftr-294	382	9	naked	naked	ADJ
ftr-294	382	10	using	use	VERB
ftr-294	382	11	the	the	DET
ftr-294	382	12	pre-1996	pre-1996	ADJ
ftr-294	382	13	version	version	NOUN
ftr-294	382	14	of	of	ADP
ftr-294	382	15	section	section	NOUN
ftr-294	382	16	7805(b	7805(b	PROPN
ftr-294	382	17	)	)	PUNCT
ftr-294	382	18	and	and	CCONJ
ftr-294	382	19	six	six	NUM
ftr-294	382	20	resolved	resolve	VERB
ftr-294	382	21	the	the	DET
ftr-294	382	22	issue	issue	NOUN
ftr-294	382	23	using	use	VERB
ftr-294	382	24	the	the	DET
ftr-294	382	25	post-1996	post-1996	ADJ
ftr-294	382	26	version	version	NOUN
ftr-294	382	27	.	.	PUNCT
ftr-294	383	1	(	(	PUNCT
ftr-294	383	2	search	search	NOUN
ftr-294	383	3	last	last	ADJ
ftr-294	383	4	run	run	NOUN
ftr-294	383	5	7/18/13	7/18/13	NUM
ftr-294	383	6	)	)	PUNCT
ftr-294	383	7	.	.	PUNCT
ftr-294	384	1	62	62	NUM
ftr-294	384	2	.	.	PUNCT
ftr-294	385	1	see	see	VERB
ftr-294	385	2	infra	infra	NOUN
ftr-294	385	3	note	note	VERB
ftr-294	385	4	88	88	NUM
ftr-294	385	5	.	.	PUNCT
ftr-294	386	1	63	63	NUM
ftr-294	386	2	.	.	PUNCT
ftr-294	387	1	these	these	DET
ftr-294	387	2	cases	case	NOUN
ftr-294	387	3	are	be	AUX
ftr-294	387	4	:	:	PUNCT
ftr-294	387	5	stobie	stobie	PROPN
ftr-294	387	6	creek	creek	PROPN
ftr-294	387	7	inv	inv	VERB
ftr-294	387	8	.	.	PUNCT
ftr-294	387	9	,	,	PUNCT
ftr-294	387	10	llc	llc	PROPN
ftr-294	387	11	v.	v.	PROPN
ftr-294	387	12	united	united	PROPN
ftr-294	387	13	states	states	PROPN
ftr-294	387	14	,	,	PUNCT
ftr-294	387	15	82	82	NUM
ftr-294	387	16	fed	feed	VERB
ftr-294	387	17	.	.	PUNCT
ftr-294	388	1	cl	cl	NOUN
ftr-294	388	2	.	.	PUNCT
ftr-294	389	1	636	636	NUM
ftr-294	389	2	(	(	PUNCT
ftr-294	389	3	2008	2008	NUM
ftr-294	389	4	)	)	PUNCT
ftr-294	389	5	;	;	PUNCT
ftr-294	389	6	murfam	murfam	NOUN
ftr-294	389	7	farms	farm	NOUN
ftr-294	389	8	,	,	PUNCT
ftr-294	389	9	llc	llc	PROPN
ftr-294	389	10	,	,	PUNCT
ftr-294	389	11	88	88	NUM
ftr-294	389	12	fed	feed	VERB
ftr-294	389	13	.	.	PUNCT
ftr-294	390	1	cl	cl	NOUN
ftr-294	390	2	.	.	PUNCT
ftr-294	391	1	516	516	NUM
ftr-294	391	2	;	;	PUNCT
ftr-294	391	3	sala	sala	PROPN
ftr-294	391	4	,	,	PUNCT
ftr-294	391	5	552	552	NUM
ftr-294	391	6	f.	f.	PROPN
ftr-294	391	7	supp	supp	PROPN
ftr-294	391	8	.	.	PUNCT
ftr-294	392	1	2d	2d	PROPN
ftr-294	392	2	1167	1167	NUM
ftr-294	392	3	;	;	PUNCT
ftr-294	392	4	klamath	klamath	PROPN
ftr-294	392	5	strategic	strategic	PROPN
ftr-294	392	6	inv	inv	PROPN
ftr-294	392	7	.	.	PUNCT
ftr-294	393	1	fund	fund	PROPN
ftr-294	393	2	,	,	PUNCT
ftr-294	393	3	llc	llc	PROPN
ftr-294	393	4	v.	v.	PROPN
ftr-294	393	5	united	united	PROPN
ftr-294	393	6	states	states	PROPN
ftr-294	393	7	,	,	PUNCT
ftr-294	393	8	440	440	NUM
ftr-294	393	9	f.	f.	PROPN
ftr-294	393	10	supp	supp	PROPN
ftr-294	393	11	.	.	PUNCT
ftr-294	394	1	2d	2d	NOUN
ftr-294	394	2	608	608	NUM
ftr-294	394	3	(	(	PUNCT
ftr-294	394	4	e.d	e.d	PROPN
ftr-294	394	5	.	.	PROPN
ftr-294	394	6	tex	tex	PROPN
ftr-294	394	7	.	.	PROPN
ftr-294	394	8	2006	2006	NUM
ftr-294	394	9	)	)	PUNCT
ftr-294	394	10	;	;	PUNCT
ftr-294	394	11	568	568	NUM
ftr-294	394	12	f.3d	f.3d	NUM
ftr-294	394	13	537	537	NUM
ftr-294	394	14	(	(	PUNCT
ftr-294	394	15	5th	5th	ADJ
ftr-294	394	16	cir	cir	NOUN
ftr-294	394	17	.	.	PUNCT
ftr-294	394	18	2009	2009	NUM
ftr-294	394	19	)	)	PUNCT
ftr-294	394	20	;	;	PUNCT
ftr-294	394	21	cemco	cemco	PROPN
ftr-294	394	22	investors	investor	NOUN
ftr-294	394	23	,	,	PUNCT
ftr-294	394	24	llc	llc	PROPN
ftr-294	394	25	v.	v.	PROPN
ftr-294	394	26	united	united	PROPN
ftr-294	394	27	states	states	PROPN
ftr-294	394	28	,	,	PUNCT
ftr-294	394	29	515	515	NUM
ftr-294	394	30	f.	f.	NOUN
ftr-294	394	31	3d	3d	PROPN
ftr-294	394	32	749	749	NUM
ftr-294	394	33	(	(	PUNCT
ftr-294	394	34	7th	7th	ADJ
ftr-294	394	35	cir	cir	NOUN
ftr-294	394	36	.	.	PROPN
ftr-294	394	37	2008	2008	NUM
ftr-294	394	38	)	)	PUNCT
ftr-294	394	39	;	;	PUNCT
ftr-294	394	40	maguire	maguire	NOUN
ftr-294	394	41	partners	partner	NOUN
ftr-294	394	42	—	—	PUNCT
ftr-294	394	43	master	master	NOUN
ftr-294	394	44	inv	inv	VERB
ftr-294	394	45	.	.	PUNCT
ftr-294	394	46	,	,	PUNCT
ftr-294	394	47	llc	llc	PROPN
ftr-294	394	48	v.	v.	PROPN
ftr-294	394	49	united	united	PROPN
ftr-294	394	50	states	states	PROPN
ftr-294	394	51	,	,	PUNCT
ftr-294	394	52	2009	2009	NUM
ftr-294	394	53	wl	wl	SYM
ftr-294	394	54	4907033	4907033	NUM
ftr-294	394	55	(	(	PUNCT
ftr-294	394	56	c.d	c.d	PROPN
ftr-294	394	57	.	.	PROPN
ftr-294	394	58	cal	cal	PROPN
ftr-294	394	59	.	.	PUNCT
ftr-294	394	60	2009	2009	NUM
ftr-294	394	61	)	)	PUNCT
ftr-294	394	62	.	.	PUNCT
ftr-294	395	1	64	64	NUM
ftr-294	395	2	.	.	X
ftr-294	396	1	454	454	NUM
ftr-294	396	2	f.3d	f.3d	NUM
ftr-294	396	3	1340	1340	NUM
ftr-294	396	4	(	(	PUNCT
ftr-294	397	1	fed	fed	PROPN
ftr-294	397	2	.	.	PUNCT
ftr-294	397	3	cir	cir	PROPN
ftr-294	397	4	.	.	PUNCT
ftr-294	397	5	2006	2006	NUM
ftr-294	397	6	)	)	PUNCT
ftr-294	397	7	.	.	PUNCT
ftr-294	398	1	for	for	ADP
ftr-294	398	2	a	a	DET
ftr-294	398	3	similar	similar	ADJ
ftr-294	398	4	transaction	transaction	NOUN
ftr-294	398	5	,	,	PUNCT
ftr-294	398	6	see	see	VERB
ftr-294	398	7	black	black	ADJ
ftr-294	398	8	&	&	CCONJ
ftr-294	398	9	decker	decker	PROPN
ftr-294	398	10	v.	v.	PROPN
ftr-294	398	11	commissioner	commissioner	PROPN
ftr-294	398	12	,	,	PUNCT
ftr-294	398	13	436	436	NUM
ftr-294	398	14	f.3d	f.3d	NUM
ftr-294	398	15	431	431	NUM
ftr-294	398	16	(	(	PUNCT
ftr-294	398	17	4th	4th	ADJ
ftr-294	398	18	cir	cir	NOUN
ftr-294	398	19	.	.	PUNCT
ftr-294	398	20	2006	2006	NUM
ftr-294	398	21	)	)	PUNCT
ftr-294	398	22	.	.	PUNCT
ftr-294	399	1	65	65	NUM
ftr-294	399	2	.	.	PUNCT
ftr-294	400	1	specifically	specifically	ADV
ftr-294	400	2	,	,	PUNCT
ftr-294	400	3	the	the	DET
ftr-294	400	4	assets	asset	NOUN
ftr-294	400	5	consisted	consist	VERB
ftr-294	400	6	of	of	ADP
ftr-294	400	7	$	$	SYM
ftr-294	400	8	375	375	NUM
ftr-294	400	9	m	m	NOUN
ftr-294	400	10	notes	note	NOUN
ftr-294	400	11	and	and	CCONJ
ftr-294	400	12	$	$	SYM
ftr-294	400	13	4.2	4.2	NUM
ftr-294	400	14	m	m	NOUN
ftr-294	400	15	nonbusiness	nonbusiness	ADJ
ftr-294	400	16	property	property	NOUN
ftr-294	400	17	.	.	PUNCT
ftr-294	401	1	coltec	coltec	ADJ
ftr-294	401	2	,	,	PUNCT
ftr-294	401	3	436	436	NUM
ftr-294	401	4	f.3d	f.3d	NUM
ftr-294	401	5	at	at	ADP
ftr-294	401	6	1342	1342	NUM
ftr-294	401	7	.	.	PUNCT
ftr-294	402	1	66	66	NUM
ftr-294	402	2	.	.	PUNCT
ftr-294	403	1	i	i	PRON
ftr-294	403	2	d.	d.	PROPN
ftr-294	403	3	at	at	ADP
ftr-294	403	4	1343	1343	NUM
ftr-294	403	5	.	.	PUNCT
ftr-294	404	1	coltec	coltec	PROPN
ftr-294	404	2	also	also	ADV
ftr-294	404	3	transferred	transfer	VERB
ftr-294	404	4	employees	employee	NOUN
ftr-294	404	5	to	to	ADP
ftr-294	404	6	newco	newco	PROPN
ftr-294	404	7	to	to	PART
ftr-294	404	8	“	"	PUNCT
ftr-294	404	9	manage	manage	VERB
ftr-294	404	10	”	"	PUNCT
ftr-294	404	11	these	these	DET
ftr-294	404	12	liabilities	liability	NOUN
ftr-294	404	13	.	.	PUNCT
ftr-294	405	1	16	16	NUM
ftr-294	405	2	florida	florida	PROPN
ftr-294	405	3	tax	tax	PROPN
ftr-294	405	4	review	review	NOUN
ftr-294	405	5	vol	vol	NOUN
ftr-294	405	6	.	.	PUNCT
ftr-294	406	1	15:1	15:1	NUM
ftr-294	406	2	liabilities	liability	NOUN
ftr-294	406	3	”	"	PUNCT
ftr-294	406	4	67	67	NUM
ftr-294	406	5	to	to	ADP
ftr-294	406	6	newco	newco	PROPN
ftr-294	406	7	—	—	PUNCT
ftr-294	406	8	business	business	NOUN
ftr-294	406	9	liabilities	liability	NOUN
ftr-294	406	10	severed	sever	VERB
ftr-294	406	11	from	from	ADP
ftr-294	406	12	the	the	DET
ftr-294	406	13	business	business	NOUN
ftr-294	406	14	assets	asset	NOUN
ftr-294	406	15	with	with	ADP
ftr-294	406	16	which	which	PRON
ftr-294	406	17	they	they	PRON
ftr-294	406	18	were	be	AUX
ftr-294	406	19	associated	associate	VERB
ftr-294	406	20	.	.	PUNCT
ftr-294	407	1	68	68	NUM
ftr-294	407	2	in	in	ADP
ftr-294	407	3	exchange	exchange	NOUN
ftr-294	407	4	for	for	ADP
ftr-294	407	5	these	these	DET
ftr-294	407	6	transfers	transfer	NOUN
ftr-294	407	7	,	,	PUNCT
ftr-294	407	8	coltec	coltec	PROPN
ftr-294	407	9	received	receive	VERB
ftr-294	407	10	newco	newco	PROPN
ftr-294	407	11	stock	stock	NOUN
ftr-294	407	12	.	.	PUNCT
ftr-294	408	1	this	this	DET
ftr-294	408	2	transaction	transaction	NOUN
ftr-294	408	3	had	have	VERB
ftr-294	408	4	no	no	DET
ftr-294	408	5	tax	tax	NOUN
ftr-294	408	6	consequence	consequence	NOUN
ftr-294	408	7	because	because	SCONJ
ftr-294	408	8	it	it	PRON
ftr-294	408	9	qualified	qualify	VERB
ftr-294	408	10	under	under	ADP
ftr-294	408	11	section	section	NOUN
ftr-294	408	12	351	351	NUM
ftr-294	408	13	of	of	ADP
ftr-294	408	14	the	the	DET
ftr-294	408	15	code	code	NOUN
ftr-294	408	16	.	.	PUNCT
ftr-294	409	1	69	69	NUM
ftr-294	409	2	soon	soon	ADV
ftr-294	409	3	afterwards	afterwards	ADV
ftr-294	409	4	and	and	CCONJ
ftr-294	409	5	as	as	ADV
ftr-294	409	6	always	always	ADV
ftr-294	409	7	planned	plan	VERB
ftr-294	409	8	,	,	PUNCT
ftr-294	409	9	coltec	coltec	PROPN
ftr-294	409	10	sold	sell	VERB
ftr-294	409	11	the	the	DET
ftr-294	409	12	stock	stock	NOUN
ftr-294	409	13	for	for	ADP
ftr-294	409	14	$	$	SYM
ftr-294	409	15	500,000	500,000	NUM
ftr-294	409	16	.	.	PUNCT
ftr-294	410	1	70	70	NUM
ftr-294	410	2	under	under	ADP
ftr-294	410	3	general	general	ADJ
ftr-294	410	4	tax	tax	NOUN
ftr-294	410	5	principles	principle	NOUN
ftr-294	410	6	,	,	PUNCT
ftr-294	410	7	coltec	coltec	PROPN
ftr-294	410	8	would	would	AUX
ftr-294	410	9	have	have	AUX
ftr-294	410	10	reduced	reduce	VERB
ftr-294	410	11	its	its	PRON
ftr-294	410	12	basis	basis	NOUN
ftr-294	410	13	in	in	ADP
ftr-294	410	14	the	the	DET
ftr-294	410	15	newco	newco	PROPN
ftr-294	410	16	stock	stock	NOUN
ftr-294	410	17	by	by	ADP
ftr-294	410	18	the	the	DET
ftr-294	410	19	amount	amount	NOUN
ftr-294	410	20	of	of	ADP
ftr-294	410	21	liabilities	liability	NOUN
ftr-294	410	22	assumed	assume	VERB
ftr-294	410	23	by	by	ADP
ftr-294	410	24	newco	newco	PROPN
ftr-294	410	25	,	,	PUNCT
ftr-294	410	26	claiming	claim	VERB
ftr-294	410	27	a	a	DET
ftr-294	410	28	basis	basis	NOUN
ftr-294	410	29	of	of	ADP
ftr-294	410	30	$	$	SYM
ftr-294	410	31	4	4	NUM
ftr-294	410	32	million	million	NUM
ftr-294	410	33	.	.	PUNCT
ftr-294	411	1	71	71	NUM
ftr-294	411	2	however	however	ADV
ftr-294	411	3	,	,	PUNCT
ftr-294	411	4	under	under	ADP
ftr-294	411	5	then	then	ADV
ftr-294	411	6	-	-	PUNCT
ftr-294	411	7	existing	exist	VERB
ftr-294	411	8	law	law	NOUN
ftr-294	411	9	,	,	PUNCT
ftr-294	411	10	a	a	DET
ftr-294	411	11	taxpayer	taxpayer	NOUN
ftr-294	411	12	was	be	AUX
ftr-294	411	13	not	not	PART
ftr-294	411	14	required	require	VERB
ftr-294	411	15	to	to	PART
ftr-294	411	16	reduce	reduce	VERB
ftr-294	411	17	its	its	PRON
ftr-294	411	18	basis	basis	NOUN
ftr-294	411	19	in	in	ADP
ftr-294	411	20	the	the	DET
ftr-294	411	21	transferee	transferee	ADJ
ftr-294	411	22	-	-	ADJ
ftr-294	411	23	corporate	corporate	ADJ
ftr-294	411	24	stock	stock	NOUN
ftr-294	411	25	(	(	PUNCT
ftr-294	411	26	here	here	ADV
ftr-294	411	27	,	,	PUNCT
ftr-294	411	28	newco	newco	PROPN
ftr-294	411	29	)	)	PUNCT
ftr-294	411	30	if	if	SCONJ
ftr-294	411	31	the	the	DET
ftr-294	411	32	assumed	assume	VERB
ftr-294	411	33	liability	liability	NOUN
ftr-294	411	34	would	would	AUX
ftr-294	411	35	have	have	AUX
ftr-294	411	36	been	be	AUX
ftr-294	411	37	deductible	deductible	ADJ
ftr-294	411	38	by	by	ADP
ftr-294	411	39	the	the	DET
ftr-294	411	40	transferor	transferor	NOUN
ftr-294	411	41	(	(	PUNCT
ftr-294	411	42	here	here	ADV
ftr-294	411	43	,	,	PUNCT
ftr-294	411	44	coltec	coltec	ADJ
ftr-294	411	45	)	)	PUNCT
ftr-294	411	46	.	.	PUNCT
ftr-294	412	1	72	72	NUM
ftr-294	412	2	coltec	coltec	ADJ
ftr-294	412	3	qualified	qualified	ADJ
ftr-294	412	4	for	for	ADP
ftr-294	412	5	this	this	DET
ftr-294	412	6	exception	exception	NOUN
ftr-294	412	7	and	and	CCONJ
ftr-294	412	8	thus	thus	ADV
ftr-294	412	9	claimed	claim	VERB
ftr-294	412	10	a	a	DET
ftr-294	412	11	basis	basis	NOUN
ftr-294	412	12	equal	equal	ADJ
ftr-294	412	13	to	to	ADP
ftr-294	412	14	$	$	SYM
ftr-294	412	15	379.2	379.2	NUM
ftr-294	412	16	million	million	NUM
ftr-294	412	17	,	,	PUNCT
ftr-294	412	18	allowing	allow	VERB
ftr-294	412	19	it	it	PRON
ftr-294	412	20	to	to	PART
ftr-294	412	21	claim	claim	VERB
ftr-294	412	22	large	large	ADJ
ftr-294	412	23	losses	loss	NOUN
ftr-294	412	24	upon	upon	SCONJ
ftr-294	412	25	the	the	DET
ftr-294	412	26	sale	sale	NOUN
ftr-294	412	27	of	of	ADP
ftr-294	412	28	the	the	DET
ftr-294	412	29	newco	newco	PROPN
ftr-294	412	30	stock	stock	NOUN
ftr-294	412	31	for	for	ADP
ftr-294	412	32	$	$	SYM
ftr-294	412	33	500,000	500,000	NUM
ftr-294	412	34	(	(	PUNCT
ftr-294	412	35	the	the	DET
ftr-294	412	36	stock	stock	NOUN
ftr-294	412	37	’s	’s	PART
ftr-294	412	38	value	value	NOUN
ftr-294	412	39	)	)	PUNCT
ftr-294	412	40	.	.	PUNCT
ftr-294	413	1	there	there	PRON
ftr-294	413	2	are	be	VERB
ftr-294	413	3	several	several	ADJ
ftr-294	413	4	reasons	reason	NOUN
ftr-294	413	5	why	why	SCONJ
ftr-294	413	6	this	this	DET
ftr-294	413	7	result	result	NOUN
ftr-294	413	8	was	be	AUX
ftr-294	413	9	deemed	deem	VERB
ftr-294	413	10	troubling	troubling	ADJ
ftr-294	413	11	.	.	PUNCT
ftr-294	414	1	some	some	PRON
ftr-294	414	2	argued	argue	VERB
ftr-294	414	3	that	that	SCONJ
ftr-294	414	4	coltec	coltec	ADJ
ftr-294	414	5	’s	’s	PART
ftr-294	414	6	liability	liability	NOUN
ftr-294	414	7	deduction	deduction	NOUN
ftr-294	414	8	was	be	AUX
ftr-294	414	9	artificially	artificially	ADV
ftr-294	414	10	accelerated	accelerate	VERB
ftr-294	414	11	,	,	PUNCT
ftr-294	414	12	73	73	NUM
ftr-294	414	13	violating	violate	VERB
ftr-294	414	14	the	the	DET
ftr-294	414	15	general	general	ADJ
ftr-294	414	16	rule	rule	NOUN
ftr-294	414	17	that	that	SCONJ
ftr-294	414	18	liabilities	liability	NOUN
ftr-294	414	19	may	may	AUX
ftr-294	414	20	not	not	PART
ftr-294	414	21	be	be	AUX
ftr-294	414	22	deducted	deduct	VERB
ftr-294	414	23	until	until	SCONJ
ftr-294	414	24	the	the	DET
ftr-294	414	25	liability	liability	NOUN
ftr-294	414	26	amount	amount	NOUN
ftr-294	414	27	can	can	AUX
ftr-294	414	28	be	be	AUX
ftr-294	414	29	determined	determine	VERB
ftr-294	414	30	with	with	ADP
ftr-294	414	31	reasonable	reasonable	ADJ
ftr-294	414	32	certainty	certainty	NOUN
ftr-294	414	33	.	.	PUNCT
ftr-294	415	1	74	74	NUM
ftr-294	415	2	under	under	ADP
ftr-294	415	3	this	this	DET
ftr-294	415	4	general	general	ADJ
ftr-294	415	5	rule	rule	NOUN
ftr-294	415	6	,	,	PUNCT
ftr-294	415	7	coltec	coltec	PROPN
ftr-294	415	8	would	would	AUX
ftr-294	415	9	not	not	PART
ftr-294	415	10	have	have	AUX
ftr-294	415	11	been	be	AUX
ftr-294	415	12	able	able	ADJ
ftr-294	415	13	to	to	PART
ftr-294	415	14	deduct	deduct	VERB
ftr-294	415	15	the	the	DET
ftr-294	415	16	contingent	contingent	ADJ
ftr-294	415	17	asbestos	asbestos	NOUN
ftr-294	415	18	liabilities	liability	NOUN
ftr-294	415	19	.	.	PUNCT
ftr-294	416	1	however	however	ADV
ftr-294	416	2	,	,	PUNCT
ftr-294	416	3	by	by	ADP
ftr-294	416	4	transferring	transfer	VERB
ftr-294	416	5	the	the	DET
ftr-294	416	6	naked	naked	ADJ
ftr-294	416	7	liabilities	liability	NOUN
ftr-294	416	8	to	to	ADP
ftr-294	416	9	newco	newco	PROPN
ftr-294	416	10	and	and	CCONJ
ftr-294	416	11	not	not	PART
ftr-294	416	12	reducing	reduce	VERB
ftr-294	416	13	its	its	PRON
ftr-294	416	14	basis	basis	NOUN
ftr-294	416	15	in	in	ADP
ftr-294	416	16	the	the	DET
ftr-294	416	17	newco	newco	PROPN
ftr-294	416	18	stock	stock	NOUN
ftr-294	416	19	by	by	ADP
ftr-294	416	20	the	the	DET
ftr-294	416	21	liability	liability	NOUN
ftr-294	416	22	amount	amount	NOUN
ftr-294	416	23	,	,	PUNCT
ftr-294	416	24	coltec	coltec	PROPN
ftr-294	416	25	deducted	deduct	VERB
ftr-294	416	26	that	that	SCONJ
ftr-294	416	27	liability	liability	NOUN
ftr-294	416	28	amount	amount	NOUN
ftr-294	416	29	when	when	SCONJ
ftr-294	416	30	calculating	calculate	VERB
ftr-294	416	31	the	the	DET
ftr-294	416	32	losses	loss	NOUN
ftr-294	416	33	associated	associate	VERB
ftr-294	416	34	with	with	ADP
ftr-294	416	35	the	the	DET
ftr-294	416	36	newco	newco	PROPN
ftr-294	416	37	stock	stock	NOUN
ftr-294	416	38	sale	sale	NOUN
ftr-294	416	39	.	.	PUNCT
ftr-294	417	1	67	67	NUM
ftr-294	417	2	.	.	PUNCT
ftr-294	418	1	see	see	VERB
ftr-294	418	2	weeks	weeks	PROPN
ftr-294	418	3	mccormack	mccormack	PROPN
ftr-294	418	4	,	,	PUNCT
ftr-294	418	5	tax	tax	NOUN
ftr-294	418	6	shelters	shelter	NOUN
ftr-294	418	7	and	and	CCONJ
ftr-294	418	8	statutory	statutory	ADJ
ftr-294	418	9	interpretation	interpretation	NOUN
ftr-294	418	10	,	,	PUNCT
ftr-294	418	11	supra	supra	PROPN
ftr-294	418	12	note	note	NOUN
ftr-294	418	13	31	31	NUM
ftr-294	418	14	,	,	PUNCT
ftr-294	418	15	at	at	ADP
ftr-294	418	16	745–46	745–46	NUM
ftr-294	418	17	(	(	PUNCT
ftr-294	418	18	“	"	PUNCT
ftr-294	418	19	the	the	DET
ftr-294	418	20	taxpayers	taxpayer	NOUN
ftr-294	418	21	.	.	PUNCT
ftr-294	418	22	.	.	PUNCT
ftr-294	419	1	.	.	PUNCT
ftr-294	420	1	transferred	transfer	VERB
ftr-294	420	2	over	over	ADP
ftr-294	420	3	liabilities	liability	NOUN
ftr-294	420	4	severed	sever	VERB
ftr-294	420	5	from	from	ADP
ftr-294	420	6	their	their	PRON
ftr-294	420	7	businesses	business	NOUN
ftr-294	420	8	(	(	PUNCT
ftr-294	420	9	naked	naked	ADJ
ftr-294	420	10	liabilities	liability	NOUN
ftr-294	420	11	)	)	PUNCT
ftr-294	420	12	to	to	PART
ftr-294	420	13	generate	generate	VERB
ftr-294	420	14	capital	capital	NOUN
ftr-294	420	15	losses	loss	NOUN
ftr-294	420	16	from	from	ADP
ftr-294	420	17	the	the	DET
ftr-294	420	18	sale	sale	NOUN
ftr-294	420	19	of	of	ADP
ftr-294	420	20	the	the	DET
ftr-294	420	21	newco	newco	PROPN
ftr-294	420	22	stocks	stock	NOUN
ftr-294	420	23	.	.	PUNCT
ftr-294	420	24	”	"	PUNCT
ftr-294	420	25	)	)	PUNCT
ftr-294	420	26	.	.	PUNCT
ftr-294	421	1	68	68	NUM
ftr-294	421	2	.	.	PUNCT
ftr-294	422	1	i	i	PRON
ftr-294	422	2	d.	d.	PROPN
ftr-294	422	3	69	69	NUM
ftr-294	422	4	.	.	PUNCT
ftr-294	422	5	i.r.c	i.r.c	NOUN
ftr-294	422	6	.	.	PUNCT
ftr-294	423	1	§	§	PROPN
ftr-294	423	2	351	351	NUM
ftr-294	423	3	.	.	PUNCT
ftr-294	423	4	70	70	NUM
ftr-294	423	5	.	.	PUNCT
ftr-294	424	1	coltec	coltec	ADJ
ftr-294	424	2	,	,	PUNCT
ftr-294	424	3	454	454	NUM
ftr-294	424	4	f.3d	f.3d	NUM
ftr-294	424	5	at	at	ADP
ftr-294	424	6	1344	1344	NUM
ftr-294	424	7	.	.	PUNCT
ftr-294	425	1	71	71	NUM
ftr-294	425	2	.	.	PUNCT
ftr-294	425	3	see	see	VERB
ftr-294	425	4	i.r.c	i.r.c	NOUN
ftr-294	425	5	.	.	PUNCT
ftr-294	426	1	§	§	PROPN
ftr-294	426	2	358(d)(1	358(d)(1	NUM
ftr-294	426	3	)	)	PUNCT
ftr-294	426	4	(	(	PUNCT
ftr-294	426	5	providing	provide	VERB
ftr-294	426	6	that	that	SCONJ
ftr-294	426	7	the	the	DET
ftr-294	426	8	assumption	assumption	NOUN
ftr-294	426	9	of	of	ADP
ftr-294	426	10	a	a	DET
ftr-294	426	11	liability	liability	NOUN
ftr-294	426	12	is	be	AUX
ftr-294	426	13	treated	treat	VERB
ftr-294	426	14	as	as	SCONJ
ftr-294	426	15	money	money	NOUN
ftr-294	426	16	received	receive	VERB
ftr-294	426	17	,	,	PUNCT
ftr-294	426	18	so	so	SCONJ
ftr-294	426	19	that	that	SCONJ
ftr-294	426	20	the	the	DET
ftr-294	426	21	transferor	transferor	NOUN
ftr-294	426	22	(	(	PUNCT
ftr-294	426	23	here	here	ADV
ftr-294	426	24	coltec	coltec	ADJ
ftr-294	426	25	)	)	PUNCT
ftr-294	426	26	would	would	AUX
ftr-294	426	27	have	have	VERB
ftr-294	426	28	to	to	PART
ftr-294	426	29	reduce	reduce	VERB
ftr-294	426	30	its	its	PRON
ftr-294	426	31	basis	basis	NOUN
ftr-294	426	32	by	by	ADP
ftr-294	426	33	the	the	DET
ftr-294	426	34	amount	amount	NOUN
ftr-294	426	35	of	of	ADP
ftr-294	426	36	that	that	DET
ftr-294	426	37	liability	liability	NOUN
ftr-294	426	38	)	)	PUNCT
ftr-294	426	39	.	.	PUNCT
ftr-294	427	1	see	see	VERB
ftr-294	427	2	also	also	ADV
ftr-294	427	3	i.r.c	i.r.c	NOUN
ftr-294	427	4	.	.	PUNCT
ftr-294	428	1	§	§	PROPN
ftr-294	428	2	358(a)(1	358(a)(1	NUM
ftr-294	428	3	)	)	PUNCT
ftr-294	429	1	(	(	PUNCT
ftr-294	429	2	providing	provide	VERB
ftr-294	429	3	general	general	ADJ
ftr-294	429	4	basis	basis	NOUN
ftr-294	429	5	calculation	calculation	NOUN
ftr-294	429	6	for	for	ADP
ftr-294	429	7	section	section	NOUN
ftr-294	429	8	351	351	NUM
ftr-294	429	9	transfers	transfer	NOUN
ftr-294	429	10	)	)	PUNCT
ftr-294	429	11	.	.	PUNCT
ftr-294	430	1	72	72	NUM
ftr-294	430	2	.	.	PUNCT
ftr-294	430	3	i.r.c	i.r.c	NOUN
ftr-294	430	4	.	.	PUNCT
ftr-294	431	1	§	§	PROPN
ftr-294	431	2	358(d)(1	358(d)(1	NUM
ftr-294	431	3	)	)	PUNCT
ftr-294	431	4	.	.	PUNCT
ftr-294	432	1	73	73	NUM
ftr-294	432	2	.	.	PUNCT
ftr-294	433	1	see	see	VERB
ftr-294	433	2	,	,	PUNCT
ftr-294	433	3	e.g.	e.g.	ADV
ftr-294	433	4	,	,	PUNCT
ftr-294	433	5	lee	lee	PROPN
ftr-294	433	6	a.	a.	PROPN
ftr-294	433	7	sheppard	sheppard	PROPN
ftr-294	433	8	,	,	PUNCT
ftr-294	433	9	a	a	DET
ftr-294	433	10	more	more	ADV
ftr-294	433	11	intelligent	intelligent	ADJ
ftr-294	433	12	economic	economic	ADJ
ftr-294	433	13	substance	substance	NOUN
ftr-294	433	14	doctrine	doctrine	NOUN
ftr-294	433	15	,	,	PUNCT
ftr-294	433	16	112	112	NUM
ftr-294	433	17	tax	tax	NOUN
ftr-294	433	18	notes	note	NOUN
ftr-294	433	19	325	325	NUM
ftr-294	433	20	,	,	PUNCT
ftr-294	433	21	330	330	NUM
ftr-294	433	22	(	(	PUNCT
ftr-294	433	23	2006	2006	NUM
ftr-294	433	24	)	)	PUNCT
ftr-294	433	25	(	(	PUNCT
ftr-294	433	26	“	"	PUNCT
ftr-294	433	27	the	the	DET
ftr-294	433	28	tax	tax	NOUN
ftr-294	433	29	law	law	NOUN
ftr-294	433	30	is	be	AUX
ftr-294	433	31	dead	dead	ADJ
ftr-294	433	32	set	set	VERB
ftr-294	433	33	against	against	ADP
ftr-294	433	34	premature	premature	ADJ
ftr-294	433	35	recognition	recognition	NOUN
ftr-294	433	36	of	of	ADP
ftr-294	433	37	expense	expense	NOUN
ftr-294	433	38	and	and	CCONJ
ftr-294	433	39	loss	loss	NOUN
ftr-294	433	40	,	,	PUNCT
ftr-294	433	41	as	as	SCONJ
ftr-294	433	42	indicated	indicate	VERB
ftr-294	433	43	by	by	ADP
ftr-294	433	44	section	section	NOUN
ftr-294	433	45	461(h	461(h	PROPN
ftr-294	433	46	)	)	PUNCT
ftr-294	433	47	and	and	CCONJ
ftr-294	433	48	the	the	DET
ftr-294	433	49	all	all	DET
ftr-294	433	50	-	-	PUNCT
ftr-294	433	51	events	event	NOUN
ftr-294	433	52	requirement	requirement	NOUN
ftr-294	433	53	.	.	PUNCT
ftr-294	433	54	”	"	PUNCT
ftr-294	433	55	)	)	PUNCT
ftr-294	433	56	.	.	PUNCT
ftr-294	434	1	see	see	VERB
ftr-294	434	2	also	also	ADV
ftr-294	434	3	70	70	NUM
ftr-294	434	4	fed	feed	VERB
ftr-294	434	5	.	.	PUNCT
ftr-294	435	1	reg	reg	NOUN
ftr-294	435	2	.	.	PUNCT
ftr-294	436	1	37414	37414	NUM
ftr-294	436	2	,	,	PUNCT
ftr-294	436	3	17415	17415	NUM
ftr-294	436	4	(	(	PUNCT
ftr-294	436	5	explaining	explain	VERB
ftr-294	436	6	that	that	SCONJ
ftr-294	436	7	in	in	ADP
ftr-294	436	8	transactions	transaction	NOUN
ftr-294	436	9	such	such	ADJ
ftr-294	436	10	as	as	ADP
ftr-294	436	11	that	that	PRON
ftr-294	436	12	involved	involve	VERB
ftr-294	436	13	in	in	ADP
ftr-294	436	14	coltec	coltec	ADJ
ftr-294	436	15	“	"	PUNCT
ftr-294	436	16	taxpayers	taxpayer	NOUN
ftr-294	436	17	attempted	attempt	VERB
ftr-294	436	18	to	to	PART
ftr-294	436	19	duplicate	duplicate	VERB
ftr-294	436	20	a	a	DET
ftr-294	436	21	loss	loss	NOUN
ftr-294	436	22	in	in	ADP
ftr-294	436	23	corporate	corporate	ADJ
ftr-294	436	24	stock	stock	NOUN
ftr-294	436	25	and	and	CCONJ
ftr-294	436	26	to	to	PART
ftr-294	436	27	accelerate	accelerate	VERB
ftr-294	436	28	deduction	deduction	NOUN
ftr-294	436	29	that	that	PRON
ftr-294	436	30	typically	typically	ADV
ftr-294	436	31	are	be	AUX
ftr-294	436	32	allowed	allow	VERB
ftr-294	436	33	only	only	ADV
ftr-294	436	34	on	on	ADP
ftr-294	436	35	the	the	DET
ftr-294	436	36	economic	economic	ADJ
ftr-294	436	37	performance	performance	NOUN
ftr-294	436	38	of	of	ADP
ftr-294	436	39	these	these	DET
ftr-294	436	40	obligations	obligation	NOUN
ftr-294	436	41	.	.	PUNCT
ftr-294	436	42	”	"	PUNCT
ftr-294	436	43	)	)	PUNCT
ftr-294	436	44	.	.	PUNCT
ftr-294	437	1	74	74	NUM
ftr-294	437	2	.	.	PUNCT
ftr-294	437	3	i.r.c	i.r.c	NOUN
ftr-294	437	4	.	.	PUNCT
ftr-294	438	1	§	§	PROPN
ftr-294	438	2	461(h	461(h	PROPN
ftr-294	438	3	)	)	PUNCT
ftr-294	438	4	.	.	PUNCT
ftr-294	439	1	this	this	DET
ftr-294	439	2	requirement	requirement	NOUN
ftr-294	439	3	is	be	AUX
ftr-294	439	4	known	know	VERB
ftr-294	439	5	as	as	ADP
ftr-294	439	6	the	the	DET
ftr-294	439	7	all	all	DET
ftr-294	439	8	events	event	NOUN
ftr-294	439	9	requirement	requirement	NOUN
ftr-294	439	10	.	.	PUNCT
ftr-294	440	1	2013	2013	NUM
ftr-294	440	2	]	]	PUNCT
ftr-294	440	3	tax	tax	NOUN
ftr-294	440	4	abuse	abuse	NOUN
ftr-294	440	5	according	accord	VERB
ftr-294	440	6	to	to	ADP
ftr-294	440	7	whom	whom	PRON
ftr-294	440	8	?	?	PUNCT
ftr-294	441	1	17	17	NUM
ftr-294	441	2	others	other	NOUN
ftr-294	441	3	argued	argue	VERB
ftr-294	441	4	that	that	SCONJ
ftr-294	441	5	the	the	DET
ftr-294	441	6	coltec	coltec	ADJ
ftr-294	441	7	transaction	transaction	NOUN
ftr-294	441	8	violated	violate	VERB
ftr-294	441	9	the	the	DET
ftr-294	441	10	general	general	ADJ
ftr-294	441	11	principle	principle	NOUN
ftr-294	441	12	that	that	SCONJ
ftr-294	441	13	a	a	DET
ftr-294	441	14	deduction	deduction	NOUN
ftr-294	441	15	may	may	AUX
ftr-294	441	16	only	only	ADV
ftr-294	441	17	be	be	AUX
ftr-294	441	18	claimed	claim	VERB
ftr-294	441	19	once	once	ADV
ftr-294	441	20	.	.	PUNCT
ftr-294	442	1	75	75	NUM
ftr-294	442	2	coltec	coltec	ADV
ftr-294	442	3	deducted	deduct	VERB
ftr-294	442	4	the	the	DET
ftr-294	442	5	liability	liability	NOUN
ftr-294	442	6	amount	amount	NOUN
ftr-294	442	7	in	in	ADP
ftr-294	442	8	calculating	calculate	VERB
ftr-294	442	9	its	its	PRON
ftr-294	442	10	loss	loss	NOUN
ftr-294	442	11	on	on	ADP
ftr-294	442	12	the	the	DET
ftr-294	442	13	sale	sale	NOUN
ftr-294	442	14	of	of	ADP
ftr-294	442	15	the	the	DET
ftr-294	442	16	newco	newco	PROPN
ftr-294	442	17	stock	stock	NOUN
ftr-294	442	18	.	.	PUNCT
ftr-294	443	1	the	the	DET
ftr-294	443	2	liability	liability	NOUN
ftr-294	443	3	deduction	deduction	NOUN
ftr-294	443	4	,	,	PUNCT
ftr-294	443	5	some	some	PRON
ftr-294	443	6	argued	argue	VERB
ftr-294	443	7	,	,	PUNCT
ftr-294	443	8	might	might	AUX
ftr-294	443	9	then	then	ADV
ftr-294	443	10	be	be	AUX
ftr-294	443	11	duplicated	duplicate	VERB
ftr-294	443	12	if	if	SCONJ
ftr-294	443	13	newco	newco	PROPN
ftr-294	443	14	were	be	AUX
ftr-294	443	15	later	later	ADV
ftr-294	443	16	entitled	entitle	VERB
ftr-294	443	17	to	to	PART
ftr-294	443	18	deduct	deduct	VERB
ftr-294	443	19	the	the	DET
ftr-294	443	20	liability	liability	NOUN
ftr-294	443	21	amount	amount	NOUN
ftr-294	443	22	because	because	SCONJ
ftr-294	443	23	it	it	PRON
ftr-294	443	24	became	become	VERB
ftr-294	443	25	fixed	fix	VERB
ftr-294	443	26	.	.	PUNCT
ftr-294	444	1	76	76	NUM
ftr-294	444	2	in	in	ADP
ftr-294	444	3	2000	2000	NUM
ftr-294	444	4	,	,	PUNCT
ftr-294	444	5	after	after	SCONJ
ftr-294	444	6	these	these	DET
ftr-294	444	7	transactions	transaction	NOUN
ftr-294	444	8	were	be	AUX
ftr-294	444	9	identified	identify	VERB
ftr-294	444	10	,	,	PUNCT
ftr-294	444	11	congress	congress	PROPN
ftr-294	444	12	enacted	enact	VERB
ftr-294	444	13	section	section	NOUN
ftr-294	444	14	358(h	358(h	PROPN
ftr-294	444	15	)	)	PUNCT
ftr-294	444	16	,	,	PUNCT
ftr-294	444	17	which	which	PRON
ftr-294	444	18	applied	apply	VERB
ftr-294	444	19	to	to	ADP
ftr-294	444	20	future	future	ADJ
ftr-294	444	21	section	section	NOUN
ftr-294	444	22	351	351	NUM
ftr-294	444	23	transactions	transaction	NOUN
ftr-294	444	24	.	.	PUNCT
ftr-294	445	1	section	section	NOUN
ftr-294	445	2	358(h	358(h	PROPN
ftr-294	445	3	)	)	PUNCT
ftr-294	445	4	generally	generally	ADV
ftr-294	445	5	requires	require	VERB
ftr-294	445	6	the	the	DET
ftr-294	445	7	transferor	transferor	NOUN
ftr-294	445	8	of	of	ADP
ftr-294	445	9	property	property	NOUN
ftr-294	445	10	to	to	PART
ftr-294	445	11	reduce	reduce	VERB
ftr-294	445	12	its	its	PRON
ftr-294	445	13	basis	basis	NOUN
ftr-294	445	14	in	in	ADP
ftr-294	445	15	the	the	DET
ftr-294	445	16	corporate	corporate	ADJ
ftr-294	445	17	stock	stock	NOUN
ftr-294	445	18	acquired	acquire	VERB
ftr-294	445	19	by	by	ADP
ftr-294	445	20	the	the	DET
ftr-294	445	21	amount	amount	NOUN
ftr-294	445	22	of	of	ADP
ftr-294	445	23	contingent	contingent	ADJ
ftr-294	445	24	liabilities	liability	NOUN
ftr-294	445	25	assumed	assume	VERB
ftr-294	445	26	by	by	ADP
ftr-294	445	27	the	the	DET
ftr-294	445	28	transferee	transferee	PROPN
ftr-294	445	29	corporation	corporation	NOUN
ftr-294	445	30	.	.	PUNCT
ftr-294	446	1	77	77	NUM
ftr-294	447	1	thus	thus	ADV
ftr-294	447	2	,	,	PUNCT
ftr-294	447	3	had	have	VERB
ftr-294	447	4	section	section	NOUN
ftr-294	447	5	358	358	NUM
ftr-294	447	6	been	be	AUX
ftr-294	447	7	in	in	ADP
ftr-294	447	8	effect	effect	NOUN
ftr-294	447	9	at	at	ADP
ftr-294	447	10	the	the	DET
ftr-294	447	11	time	time	NOUN
ftr-294	447	12	of	of	ADP
ftr-294	447	13	coltec	coltec	ADJ
ftr-294	447	14	’s	’s	PART
ftr-294	447	15	transaction	transaction	NOUN
ftr-294	447	16	,	,	PUNCT
ftr-294	447	17	coltec	coltec	PROPN
ftr-294	447	18	would	would	AUX
ftr-294	447	19	have	have	AUX
ftr-294	447	20	been	be	AUX
ftr-294	447	21	required	require	VERB
ftr-294	447	22	to	to	PART
ftr-294	447	23	reduce	reduce	VERB
ftr-294	447	24	its	its	PRON
ftr-294	447	25	basis	basis	NOUN
ftr-294	447	26	by	by	ADP
ftr-294	447	27	the	the	DET
ftr-294	447	28	contingent	contingent	NOUN
ftr-294	447	29	asbestos	asbestos	NOUN
ftr-294	447	30	liabilities	liability	NOUN
ftr-294	447	31	assumed	assume	VERB
ftr-294	447	32	by	by	ADP
ftr-294	447	33	newco	newco	PROPN
ftr-294	447	34	and	and	CCONJ
ftr-294	447	35	would	would	AUX
ftr-294	447	36	not	not	PART
ftr-294	447	37	have	have	AUX
ftr-294	447	38	been	be	AUX
ftr-294	447	39	able	able	ADJ
ftr-294	447	40	to	to	PART
ftr-294	447	41	claim	claim	VERB
ftr-294	447	42	large	large	ADJ
ftr-294	447	43	losses	loss	NOUN
ftr-294	447	44	upon	upon	SCONJ
ftr-294	447	45	the	the	DET
ftr-294	447	46	sale	sale	NOUN
ftr-294	447	47	of	of	ADP
ftr-294	447	48	the	the	DET
ftr-294	447	49	newco	newco	PROPN
ftr-294	447	50	stock	stock	NOUN
ftr-294	447	51	.	.	PUNCT
ftr-294	448	1	78	78	NUM
ftr-294	448	2	congress	congress	PROPN
ftr-294	448	3	,	,	PUNCT
ftr-294	448	4	however	however	ADV
ftr-294	448	5	,	,	PUNCT
ftr-294	448	6	realized	realize	VERB
ftr-294	448	7	that	that	SCONJ
ftr-294	448	8	section	section	NOUN
ftr-294	448	9	358	358	NUM
ftr-294	448	10	only	only	ADV
ftr-294	448	11	applied	apply	VERB
ftr-294	448	12	to	to	ADP
ftr-294	448	13	corporate	corporate	ADJ
ftr-294	448	14	transfers	transfer	NOUN
ftr-294	448	15	and	and	CCONJ
ftr-294	448	16	that	that	SCONJ
ftr-294	448	17	similar	similar	ADJ
ftr-294	448	18	abuse	abuse	NOUN
ftr-294	448	19	could	could	AUX
ftr-294	448	20	still	still	ADV
ftr-294	448	21	occur	occur	VERB
ftr-294	448	22	at	at	ADP
ftr-294	448	23	the	the	DET
ftr-294	448	24	partnership	partnership	NOUN
ftr-294	448	25	level	level	NOUN
ftr-294	448	26	.	.	PUNCT
ftr-294	449	1	79	79	NUM
ftr-294	450	1	thus	thus	ADV
ftr-294	450	2	,	,	PUNCT
ftr-294	450	3	in	in	ADP
ftr-294	450	4	section	section	NOUN
ftr-294	450	5	309(c	309(c	PROPN
ftr-294	450	6	)	)	PUNCT
ftr-294	450	7	of	of	ADP
ftr-294	450	8	the	the	DET
ftr-294	450	9	2000	2000	NUM
ftr-294	450	10	tax	tax	NOUN
ftr-294	450	11	act	act	NOUN
ftr-294	450	12	,	,	PUNCT
ftr-294	450	13	congress	congress	PROPN
ftr-294	450	14	authorized	authorize	VERB
ftr-294	450	15	the	the	DET
ftr-294	450	16	secretary	secretary	NOUN
ftr-294	450	17	of	of	ADP
ftr-294	450	18	the	the	DET
ftr-294	450	19	treasury	treasury	NOUN
ftr-294	450	20	to	to	PART
ftr-294	450	21	prescribe	prescribe	VERB
ftr-294	450	22	rules	rule	NOUN
ftr-294	450	23	that	that	PRON
ftr-294	450	24	were	be	AUX
ftr-294	450	25	“	"	PUNCT
ftr-294	450	26	comparable	comparable	ADJ
ftr-294	450	27	”	"	PUNCT
ftr-294	450	28	to	to	ADP
ftr-294	450	29	those	those	PRON
ftr-294	450	30	in	in	ADP
ftr-294	450	31	section	section	NOUN
ftr-294	450	32	358	358	NUM
ftr-294	450	33	and	and	CCONJ
ftr-294	450	34	to	to	PART
ftr-294	450	35	“	"	PUNCT
ftr-294	450	36	provide	provide	VERB
ftr-294	450	37	appropriate	appropriate	ADJ
ftr-294	450	38	adjustments	adjustment	NOUN
ftr-294	450	39	to	to	ADP
ftr-294	450	40	[	[	X
ftr-294	450	41	the	the	DET
ftr-294	450	42	partnership	partnership	NOUN
ftr-294	450	43	tax	tax	NOUN
ftr-294	450	44	laws	law	NOUN
ftr-294	450	45	]	]	PUNCT
ftr-294	450	46	to	to	PART
ftr-294	450	47	prevent	prevent	VERB
ftr-294	450	48	the	the	DET
ftr-294	450	49	acceleration	acceleration	NOUN
ftr-294	450	50	or	or	CCONJ
ftr-294	450	51	duplication	duplication	NOUN
ftr-294	450	52	of	of	ADP
ftr-294	450	53	losses	loss	NOUN
ftr-294	450	54	through	through	ADP
ftr-294	450	55	the	the	DET
ftr-294	450	56	assumption	assumption	NOUN
ftr-294	450	57	of	of	ADP
ftr-294	450	58	.	.	PUNCT
ftr-294	450	59	.	.	PUNCT
ftr-294	450	60	.	.	PUNCT
ftr-294	451	1	liabilities	liability	NOUN
ftr-294	451	2	described	describe	VERB
ftr-294	451	3	in	in	ADP
ftr-294	451	4	section	section	NOUN
ftr-294	451	5	358(h)(3	358(h)(3	NOUN
ftr-294	451	6	)	)	PUNCT
ftr-294	451	7	of	of	ADP
ftr-294	451	8	the	the	DET
ftr-294	451	9	code	code	NOUN
ftr-294	451	10	.	.	PUNCT
ftr-294	451	11	”	"	PUNCT
ftr-294	452	1	80	80	NUM
ftr-294	452	2	section	section	NOUN
ftr-294	452	3	358(h)(3	358(h)(3	NOUN
ftr-294	452	4	)	)	PUNCT
ftr-294	452	5	makes	make	VERB
ftr-294	452	6	clear	clear	ADJ
ftr-294	452	7	that	that	SCONJ
ftr-294	452	8	liabilities	liability	NOUN
ftr-294	452	9	include	include	VERB
ftr-294	452	10	both	both	DET
ftr-294	452	11	fixed	fix	VERB
ftr-294	452	12	and	and	CCONJ
ftr-294	452	13	contingent	contingent	ADJ
ftr-294	452	14	obligations	obligation	NOUN
ftr-294	452	15	.	.	PUNCT
ftr-294	453	1	81	81	NUM
ftr-294	453	2	section	section	NOUN
ftr-294	453	3	309(c	309(c	NOUN
ftr-294	453	4	)	)	PUNCT
ftr-294	453	5	of	of	ADP
ftr-294	453	6	the	the	DET
ftr-294	453	7	2000	2000	NUM
ftr-294	453	8	act	act	NOUN
ftr-294	453	9	also	also	ADV
ftr-294	453	10	provided	provide	VERB
ftr-294	453	11	that	that	SCONJ
ftr-294	453	12	75	75	NUM
ftr-294	453	13	.	.	PUNCT
ftr-294	454	1	see	see	VERB
ftr-294	454	2	weeks	weeks	PROPN
ftr-294	454	3	mccormack	mccormack	PROPN
ftr-294	454	4	,	,	PUNCT
ftr-294	454	5	tax	tax	NOUN
ftr-294	454	6	shelters	shelter	NOUN
ftr-294	454	7	and	and	CCONJ
ftr-294	454	8	statutory	statutory	ADJ
ftr-294	454	9	interpretation	interpretation	NOUN
ftr-294	454	10	,	,	PUNCT
ftr-294	454	11	supra	supra	PROPN
ftr-294	454	12	note	note	NOUN
ftr-294	454	13	31	31	NUM
ftr-294	454	14	,	,	PUNCT
ftr-294	454	15	at	at	ADP
ftr-294	454	16	751	751	NUM
ftr-294	454	17	(	(	PUNCT
ftr-294	454	18	summarizing	summarize	VERB
ftr-294	454	19	these	these	DET
ftr-294	454	20	arguments	argument	NOUN
ftr-294	454	21	)	)	PUNCT
ftr-294	454	22	.	.	PUNCT
ftr-294	455	1	76	76	NUM
ftr-294	455	2	.	.	PUNCT
ftr-294	456	1	i	i	PRON
ftr-294	456	2	d.	d.	PROPN
ftr-294	456	3	77	77	NUM
ftr-294	456	4	.	.	PUNCT
ftr-294	457	1	i.r.c	i.r.c	NOUN
ftr-294	457	2	.	.	PUNCT
ftr-294	458	1	§	§	PROPN
ftr-294	458	2	358(h	358(h	PROPN
ftr-294	458	3	)	)	PUNCT
ftr-294	458	4	.	.	PUNCT
ftr-294	459	1	section	section	NOUN
ftr-294	459	2	358(h)(1	358(h)(1	PROPN
ftr-294	459	3	)	)	PUNCT
ftr-294	459	4	provides	provide	VERB
ftr-294	459	5	that	that	SCONJ
ftr-294	459	6	when	when	SCONJ
ftr-294	459	7	the	the	DET
ftr-294	459	8	basis	basis	NOUN
ftr-294	459	9	of	of	ADP
ftr-294	459	10	the	the	DET
ftr-294	459	11	partnership	partnership	NOUN
ftr-294	459	12	interest	interest	NOUN
ftr-294	459	13	exceeds	exceed	VERB
ftr-294	459	14	its	its	PRON
ftr-294	459	15	fair	fair	ADJ
ftr-294	459	16	market	market	NOUN
ftr-294	459	17	value	value	NOUN
ftr-294	459	18	,	,	PUNCT
ftr-294	459	19	the	the	DET
ftr-294	459	20	basis	basis	NOUN
ftr-294	459	21	will	will	AUX
ftr-294	459	22	be	be	AUX
ftr-294	459	23	reduced	reduce	VERB
ftr-294	459	24	the	the	DET
ftr-294	459	25	basis	basis	NOUN
ftr-294	459	26	in	in	ADP
ftr-294	459	27	that	that	DET
ftr-294	459	28	interest	interest	NOUN
ftr-294	459	29	will	will	AUX
ftr-294	459	30	be	be	AUX
ftr-294	459	31	reduced	reduce	VERB
ftr-294	459	32	(	(	PUNCT
ftr-294	459	33	but	but	CCONJ
ftr-294	459	34	not	not	PART
ftr-294	459	35	below	below	ADP
ftr-294	459	36	its	its	PRON
ftr-294	459	37	fair	fair	ADJ
ftr-294	459	38	market	market	NOUN
ftr-294	459	39	value	value	NOUN
ftr-294	459	40	)	)	PUNCT
ftr-294	459	41	by	by	ADP
ftr-294	459	42	liabilities	liability	NOUN
ftr-294	459	43	assumed	assume	VERB
ftr-294	459	44	by	by	ADP
ftr-294	459	45	the	the	DET
ftr-294	459	46	partnership	partnership	NOUN
ftr-294	459	47	.	.	PUNCT
ftr-294	460	1	section	section	NOUN
ftr-294	460	2	358(h	358(h	PROPN
ftr-294	460	3	)	)	PUNCT
ftr-294	460	4	makes	make	VERB
ftr-294	460	5	clear	clear	ADJ
ftr-294	460	6	that	that	SCONJ
ftr-294	460	7	contingent	contingent	ADJ
ftr-294	460	8	liability	liability	NOUN
ftr-294	460	9	should	should	AUX
ftr-294	460	10	be	be	AUX
ftr-294	460	11	treated	treat	VERB
ftr-294	460	12	as	as	ADP
ftr-294	460	13	other	other	ADJ
ftr-294	460	14	liabilities	liability	NOUN
ftr-294	460	15	.	.	PUNCT
ftr-294	461	1	certain	certain	ADJ
ftr-294	461	2	exceptions	exception	NOUN
ftr-294	461	3	are	be	AUX
ftr-294	461	4	found	find	VERB
ftr-294	461	5	in	in	ADP
ftr-294	461	6	section	section	NOUN
ftr-294	461	7	358(h)(2	358(h)(2	NUM
ftr-294	461	8	)	)	PUNCT
ftr-294	461	9	.	.	PUNCT
ftr-294	462	1	a	a	DET
ftr-294	462	2	basis	basis	NOUN
ftr-294	462	3	reduction	reduction	NOUN
ftr-294	462	4	is	be	AUX
ftr-294	462	5	not	not	PART
ftr-294	462	6	required	require	VERB
ftr-294	462	7	if	if	SCONJ
ftr-294	462	8	the	the	DET
ftr-294	462	9	assumed	assume	VERB
ftr-294	462	10	liability	liability	NOUN
ftr-294	462	11	is	be	AUX
ftr-294	462	12	part	part	NOUN
ftr-294	462	13	of	of	ADP
ftr-294	462	14	“	"	PUNCT
ftr-294	462	15	the	the	DET
ftr-294	462	16	amount	amount	NOUN
ftr-294	462	17	(	(	PUNCT
ftr-294	462	18	determined	determine	VERB
ftr-294	462	19	as	as	ADP
ftr-294	462	20	of	of	ADP
ftr-294	462	21	the	the	DET
ftr-294	462	22	date	date	NOUN
ftr-294	462	23	of	of	ADP
ftr-294	462	24	the	the	DET
ftr-294	462	25	exchange	exchange	NOUN
ftr-294	462	26	)	)	PUNCT
ftr-294	462	27	of	of	ADP
ftr-294	462	28	any	any	DET
ftr-294	462	29	liability	liability	NOUN
ftr-294	462	30	“	"	PUNCT
ftr-294	462	31	the	the	DET
ftr-294	462	32	trade	trade	NOUN
ftr-294	462	33	or	or	CCONJ
ftr-294	462	34	business	business	NOUN
ftr-294	462	35	with	with	ADP
ftr-294	462	36	which	which	PRON
ftr-294	462	37	the	the	DET
ftr-294	462	38	liability	liability	NOUN
ftr-294	462	39	is	be	AUX
ftr-294	462	40	associated	associate	VERB
ftr-294	462	41	is	be	AUX
ftr-294	462	42	transferred	transfer	VERB
ftr-294	462	43	to	to	ADP
ftr-294	462	44	the	the	DET
ftr-294	462	45	person	person	NOUN
ftr-294	462	46	assuming	assume	VERB
ftr-294	462	47	the	the	DET
ftr-294	462	48	liability	liability	NOUN
ftr-294	462	49	as	as	ADP
ftr-294	462	50	part	part	NOUN
ftr-294	462	51	of	of	ADP
ftr-294	462	52	the	the	DET
ftr-294	462	53	exchange	exchange	NOUN
ftr-294	462	54	,	,	PUNCT
ftr-294	462	55	or	or	CCONJ
ftr-294	462	56	substantially	substantially	ADV
ftr-294	462	57	all	all	PRON
ftr-294	462	58	of	of	ADP
ftr-294	462	59	the	the	DET
ftr-294	462	60	assets	asset	NOUN
ftr-294	462	61	with	with	ADP
ftr-294	462	62	which	which	PRON
ftr-294	462	63	the	the	DET
ftr-294	462	64	liability	liability	NOUN
ftr-294	462	65	is	be	AUX
ftr-294	462	66	associated	associate	VERB
ftr-294	462	67	are	be	AUX
ftr-294	462	68	transferred	transfer	VERB
ftr-294	462	69	to	to	ADP
ftr-294	462	70	the	the	DET
ftr-294	462	71	person	person	NOUN
ftr-294	462	72	assuming	assume	VERB
ftr-294	462	73	the	the	DET
ftr-294	462	74	liability	liability	NOUN
ftr-294	462	75	as	as	ADP
ftr-294	462	76	part	part	NOUN
ftr-294	462	77	of	of	ADP
ftr-294	462	78	the	the	DET
ftr-294	462	79	exchange	exchange	NOUN
ftr-294	462	80	.	.	PUNCT
ftr-294	462	81	”	"	PUNCT
ftr-294	463	1	coltec	coltec	PROPN
ftr-294	463	2	would	would	AUX
ftr-294	463	3	not	not	PART
ftr-294	463	4	have	have	AUX
ftr-294	463	5	qualified	qualify	VERB
ftr-294	463	6	for	for	ADP
ftr-294	463	7	these	these	DET
ftr-294	463	8	exceptions	exception	NOUN
ftr-294	463	9	.	.	PUNCT
ftr-294	464	1	78	78	NUM
ftr-294	464	2	.	.	PUNCT
ftr-294	465	1	the	the	DET
ftr-294	465	2	difference	difference	NOUN
ftr-294	465	3	between	between	ADP
ftr-294	465	4	the	the	DET
ftr-294	465	5	$	$	SYM
ftr-294	465	6	4.2	4.2	NUM
ftr-294	465	7	million	million	NUM
ftr-294	465	8	basis	basis	NOUN
ftr-294	465	9	and	and	CCONJ
ftr-294	465	10	$	$	SYM
ftr-294	465	11	500,000	500,000	NUM
ftr-294	465	12	sales	sale	NOUN
ftr-294	465	13	price	price	NOUN
ftr-294	465	14	might	might	AUX
ftr-294	465	15	have	have	AUX
ftr-294	465	16	been	be	AUX
ftr-294	465	17	considered	consider	VERB
ftr-294	465	18	genuine	genuine	ADJ
ftr-294	465	19	loss	loss	NOUN
ftr-294	465	20	.	.	PUNCT
ftr-294	466	1	79	79	NUM
ftr-294	466	2	.	.	X
ftr-294	467	1	68	68	NUM
ftr-294	467	2	fed	feed	VERB
ftr-294	467	3	.	.	PUNCT
ftr-294	468	1	reg	reg	PROPN
ftr-294	468	2	.	.	PUNCT
ftr-294	469	1	36414	36414	NUM
ftr-294	469	2	,	,	PUNCT
ftr-294	469	3	37415	37415	NUM
ftr-294	469	4	(	(	PUNCT
ftr-294	469	5	“	"	PUNCT
ftr-294	469	6	congress	congress	PROPN
ftr-294	469	7	recognizes	recognize	VERB
ftr-294	469	8	that	that	SCONJ
ftr-294	469	9	taxpayers	taxpayer	NOUN
ftr-294	469	10	were	be	AUX
ftr-294	469	11	attempting	attempt	VERB
ftr-294	469	12	to	to	PART
ftr-294	469	13	use	use	VERB
ftr-294	469	14	partnerships	partnership	NOUN
ftr-294	469	15	to	to	PART
ftr-294	469	16	carry	carry	VERB
ftr-294	469	17	out	out	ADP
ftr-294	469	18	the	the	DET
ftr-294	469	19	same	same	ADJ
ftr-294	469	20	types	type	NOUN
ftr-294	469	21	of	of	ADP
ftr-294	469	22	abuses	abuse	NOUN
ftr-294	469	23	that	that	PRON
ftr-294	469	24	section	section	NOUN
ftr-294	469	25	358(h	358(h	PROPN
ftr-294	469	26	)	)	PUNCT
ftr-294	469	27	was	be	AUX
ftr-294	469	28	designed	design	VERB
ftr-294	469	29	to	to	PART
ftr-294	469	30	deter	deter	VERB
ftr-294	469	31	.	.	PUNCT
ftr-294	469	32	”	"	PUNCT
ftr-294	469	33	)	)	PUNCT
ftr-294	469	34	.	.	PUNCT
ftr-294	470	1	80	80	NUM
ftr-294	470	2	.	.	PUNCT
ftr-294	470	3	community	community	NOUN
ftr-294	470	4	renewal	renewal	NOUN
ftr-294	470	5	tax	tax	NOUN
ftr-294	470	6	relief	relief	NOUN
ftr-294	470	7	act	act	NOUN
ftr-294	470	8	of	of	ADP
ftr-294	470	9	2000	2000	NUM
ftr-294	470	10	,	,	PUNCT
ftr-294	470	11	pub	pub	NOUN
ftr-294	470	12	.	.	PUNCT
ftr-294	471	1	l.	l.	PROPN
ftr-294	471	2	no	no	INTJ
ftr-294	471	3	.	.	PROPN
ftr-294	472	1	106	106	NUM
ftr-294	472	2	-	-	SYM
ftr-294	472	3	554	554	NUM
ftr-294	472	4	(	(	PUNCT
ftr-294	472	5	app	app	X
ftr-294	472	6	.	.	PUNCT
ftr-294	473	1	g	g	NOUN
ftr-294	473	2	)	)	PUNCT
ftr-294	473	3	,	,	PUNCT
ftr-294	473	4	§	§	PROPN
ftr-294	473	5	309	309	NUM
ftr-294	473	6	,	,	PUNCT
ftr-294	473	7	114	114	NUM
ftr-294	473	8	stat	stat	NOUN
ftr-294	473	9	.	.	PUNCT
ftr-294	474	1	2763a-587	2763a-587	NUM
ftr-294	474	2	,	,	PUNCT
ftr-294	474	3	2763a-638	2763a-638	NUM
ftr-294	474	4	(	(	PUNCT
ftr-294	474	5	codified	codify	VERB
ftr-294	474	6	at	at	ADP
ftr-294	474	7	26	26	NUM
ftr-294	474	8	u.s.c	u.s.c	ADJ
ftr-294	474	9	.	.	PUNCT
ftr-294	475	1	§	§	PROPN
ftr-294	475	2	358	358	NUM
ftr-294	475	3	note	note	NOUN
ftr-294	475	4	)	)	PUNCT
ftr-294	476	1	[	[	X
ftr-294	476	2	hereinafter	hereinafter	NOUN
ftr-294	476	3	section	section	NOUN
ftr-294	476	4	309	309	NUM
ftr-294	476	5	,	,	PUNCT
ftr-294	476	6	2000	2000	NUM
ftr-294	476	7	tax	tax	NOUN
ftr-294	476	8	act	act	NOUN
ftr-294	476	9	]	]	PUNCT
ftr-294	476	10	.	.	PUNCT
ftr-294	477	1	81	81	NUM
ftr-294	477	2	.	.	PUNCT
ftr-294	477	3	i.r.c	i.r.c	NOUN
ftr-294	477	4	.	.	PUNCT
ftr-294	478	1	§	§	PROPN
ftr-294	478	2	358(h)(3	358(h)(3	NUM
ftr-294	478	3	)	)	PUNCT
ftr-294	478	4	.	.	PUNCT
ftr-294	479	1	18	18	NUM
ftr-294	479	2	florida	florida	PROPN
ftr-294	479	3	tax	tax	NOUN
ftr-294	479	4	review	review	NOUN
ftr-294	479	5	vol	vol	NOUN
ftr-294	479	6	.	.	PUNCT
ftr-294	480	1	15:1	15:1	NUM
ftr-294	480	2	regulations	regulation	NOUN
ftr-294	480	3	issued	issue	VERB
ftr-294	480	4	under	under	ADP
ftr-294	480	5	its	its	PRON
ftr-294	480	6	grant	grant	NOUN
ftr-294	480	7	of	of	ADP
ftr-294	480	8	authority	authority	NOUN
ftr-294	480	9	could	could	AUX
ftr-294	480	10	be	be	AUX
ftr-294	480	11	made	make	VERB
ftr-294	480	12	retroactive	retroactive	ADJ
ftr-294	480	13	to	to	ADP
ftr-294	480	14	october	october	PROPN
ftr-294	480	15	18	18	NUM
ftr-294	480	16	,	,	PUNCT
ftr-294	480	17	1999	1999	NUM
ftr-294	480	18	.	.	PUNCT
ftr-294	481	1	82	82	NUM
ftr-294	481	2	treasury	treasury	PROPN
ftr-294	481	3	then	then	ADV
ftr-294	481	4	promulgated	promulgate	VERB
ftr-294	481	5	regulation	regulation	NOUN
ftr-294	481	6	section	section	NOUN
ftr-294	481	7	1.752	1.752	NUM
ftr-294	481	8	-	-	SYM
ftr-294	481	9	6	6	NUM
ftr-294	481	10	,	,	PUNCT
ftr-294	481	11	issued	issue	VERB
ftr-294	481	12	in	in	ADP
ftr-294	481	13	temporary	temporary	ADJ
ftr-294	481	14	version	version	NOUN
ftr-294	481	15	on	on	ADP
ftr-294	481	16	june	june	PROPN
ftr-294	481	17	24	24	NUM
ftr-294	481	18	,	,	PUNCT
ftr-294	481	19	2003	2003	NUM
ftr-294	481	20	and	and	CCONJ
ftr-294	481	21	finalized	finalize	VERB
ftr-294	481	22	on	on	ADP
ftr-294	481	23	may	may	PROPN
ftr-294	481	24	26	26	NUM
ftr-294	481	25	,	,	PUNCT
ftr-294	481	26	2005	2005	NUM
ftr-294	481	27	.	.	PUNCT
ftr-294	482	1	83	83	NUM
ftr-294	483	1	under	under	ADP
ftr-294	483	2	regulation	regulation	NOUN
ftr-294	483	3	section	section	NOUN
ftr-294	483	4	1.752	1.752	NUM
ftr-294	483	5	-	-	SYM
ftr-294	483	6	6	6	NUM
ftr-294	483	7	,	,	PUNCT
ftr-294	483	8	when	when	SCONJ
ftr-294	483	9	a	a	DET
ftr-294	483	10	taxpayer	taxpayer	NOUN
ftr-294	483	11	contributes	contribute	VERB
ftr-294	483	12	property	property	NOUN
ftr-294	483	13	to	to	ADP
ftr-294	483	14	a	a	DET
ftr-294	483	15	partnership	partnership	NOUN
ftr-294	483	16	and	and	CCONJ
ftr-294	483	17	that	that	DET
ftr-294	483	18	partnership	partnership	NOUN
ftr-294	483	19	also	also	ADV
ftr-294	483	20	assumes	assume	VERB
ftr-294	483	21	contingent	contingent	ADJ
ftr-294	483	22	liabilities	liability	NOUN
ftr-294	483	23	that	that	PRON
ftr-294	483	24	qualify	qualify	VERB
ftr-294	483	25	under	under	ADP
ftr-294	483	26	section	section	NOUN
ftr-294	483	27	358(h	358(h	PROPN
ftr-294	483	28	)	)	PUNCT
ftr-294	483	29	,	,	PUNCT
ftr-294	483	30	the	the	DET
ftr-294	483	31	partner	partner	NOUN
ftr-294	483	32	must	must	AUX
ftr-294	483	33	generally	generally	ADV
ftr-294	483	34	reduce	reduce	VERB
ftr-294	483	35	its	its	PRON
ftr-294	483	36	basis	basis	NOUN
ftr-294	483	37	in	in	ADP
ftr-294	483	38	the	the	DET
ftr-294	483	39	partnership	partnership	NOUN
ftr-294	483	40	interest	interest	NOUN
ftr-294	483	41	by	by	ADP
ftr-294	483	42	the	the	DET
ftr-294	483	43	amount	amount	NOUN
ftr-294	483	44	of	of	ADP
ftr-294	483	45	the	the	DET
ftr-294	483	46	liability	liability	NOUN
ftr-294	483	47	.	.	PUNCT
ftr-294	484	1	84	84	NUM
ftr-294	485	1	the	the	DET
ftr-294	485	2	regulation	regulation	NOUN
ftr-294	485	3	was	be	AUX
ftr-294	485	4	intended	intend	VERB
ftr-294	485	5	to	to	PART
ftr-294	485	6	“	"	PUNCT
ftr-294	485	7	adopt	adopt	VERB
ftr-294	485	8	the	the	DET
ftr-294	485	9	approach	approach	NOUN
ftr-294	485	10	of	of	ADP
ftr-294	485	11	section	section	NOUN
ftr-294	485	12	358(h	358(h	PROPN
ftr-294	485	13	)	)	PUNCT
ftr-294	485	14	,	,	PUNCT
ftr-294	485	15	with	with	ADP
ftr-294	485	16	some	some	DET
ftr-294	485	17	modifications	modification	NOUN
ftr-294	485	18	…	…	PUNCT
ftr-294	485	19	made	make	VERB
ftr-294	485	20	to	to	PART
ftr-294	485	21	…	…	PUNCT
ftr-294	485	22	conform	conform	VERB
ftr-294	485	23	the	the	DET
ftr-294	485	24	application	application	NOUN
ftr-294	485	25	of	of	ADP
ftr-294	485	26	section	section	NOUN
ftr-294	485	27	358(h	358(h	PROPN
ftr-294	485	28	)	)	PUNCT
ftr-294	485	29	to	to	ADP
ftr-294	485	30	partnerships	partnership	NOUN
ftr-294	485	31	.	.	PUNCT
ftr-294	485	32	”	"	PUNCT
ftr-294	486	1	85	85	NUM
ftr-294	486	2	treasury	treasury	NOUN
ftr-294	486	3	regulation	regulation	NOUN
ftr-294	486	4	section	section	NOUN
ftr-294	486	5	1.752	1.752	NUM
ftr-294	486	6	-	-	SYM
ftr-294	486	7	6	6	NUM
ftr-294	486	8	applies	apply	VERB
ftr-294	486	9	retroactively	retroactively	ADV
ftr-294	486	10	to	to	ADP
ftr-294	486	11	transactions	transaction	NOUN
ftr-294	486	12	occurring	occur	VERB
ftr-294	486	13	after	after	ADP
ftr-294	486	14	october	october	PROPN
ftr-294	486	15	18	18	NUM
ftr-294	486	16	,	,	PUNCT
ftr-294	486	17	1999	1999	NUM
ftr-294	486	18	and	and	CCONJ
ftr-294	486	19	before	before	ADP
ftr-294	486	20	june	june	PROPN
ftr-294	486	21	24	24	NUM
ftr-294	486	22	,	,	PUNCT
ftr-294	486	23	2003	2003	NUM
ftr-294	486	24	.	.	PUNCT
ftr-294	486	25	”	"	PUNCT
ftr-294	487	1	86	86	NUM
ftr-294	487	2	the	the	DET
ftr-294	487	3	treasury	treasury	NOUN
ftr-294	487	4	claimed	claim	VERB
ftr-294	487	5	that	that	SCONJ
ftr-294	487	6	the	the	DET
ftr-294	487	7	regulation	regulation	NOUN
ftr-294	487	8	could	could	AUX
ftr-294	487	9	operate	operate	VERB
ftr-294	487	10	retroactively	retroactively	ADV
ftr-294	487	11	because	because	SCONJ
ftr-294	487	12	it	it	PRON
ftr-294	487	13	was	be	AUX
ftr-294	487	14	expressly	expressly	ADV
ftr-294	487	15	authorized	authorize	VERB
ftr-294	487	16	by	by	ADP
ftr-294	487	17	congress	congress	PROPN
ftr-294	487	18	in	in	ADP
ftr-294	487	19	section	section	NOUN
ftr-294	487	20	309(c	309(c	PROPN
ftr-294	487	21	)	)	PUNCT
ftr-294	487	22	of	of	ADP
ftr-294	487	23	the	the	DET
ftr-294	487	24	2000	2000	NUM
ftr-294	487	25	tax	tax	NOUN
ftr-294	487	26	act	act	NOUN
ftr-294	487	27	87	87	NUM
ftr-294	487	28	and	and	CCONJ
ftr-294	487	29	prevented	prevent	VERB
ftr-294	487	30	abuse	abuse	NOUN
ftr-294	487	31	under	under	ADP
ftr-294	487	32	section	section	NOUN
ftr-294	487	33	7805(b)(3	7805(b)(3	NOUN
ftr-294	487	34	)	)	PUNCT
ftr-294	487	35	.	.	PUNCT
ftr-294	488	1	88	88	NUM
ftr-294	488	2	treasury	treasury	NOUN
ftr-294	488	3	explained	explain	VERB
ftr-294	488	4	that	that	SCONJ
ftr-294	488	5	“	"	PUNCT
ftr-294	488	6	[	[	X
ftr-294	488	7	t]hese	t]hese	ADJ
ftr-294	488	8	…	…	PUNCT
ftr-294	488	9	regulations	regulation	NOUN
ftr-294	488	10	are	be	AUX
ftr-294	488	11	necessary	necessary	ADJ
ftr-294	488	12	to	to	PART
ftr-294	488	13	prevent	prevent	VERB
ftr-294	488	14	abusive	abusive	ADJ
ftr-294	488	15	transactions	transaction	NOUN
ftr-294	488	16	of	of	ADP
ftr-294	488	17	the	the	DET
ftr-294	488	18	type	type	NOUN
ftr-294	488	19	described	describe	VERB
ftr-294	488	20	in	in	ADP
ftr-294	488	21	notice	notice	NOUN
ftr-294	488	22	2000	2000	NUM
ftr-294	488	23	-	-	SYM
ftr-294	488	24	44	44	NUM
ftr-294	488	25	.	.	PUNCT
ftr-294	488	26	”	"	PUNCT
ftr-294	489	1	89	89	NUM
ftr-294	489	2	that	that	PRON
ftr-294	489	3	earlier	early	ADV
ftr-294	489	4	notice	notice	NOUN
ftr-294	489	5	identified	identify	VERB
ftr-294	489	6	certain	certain	ADJ
ftr-294	489	7	partnership	partnership	NOUN
ftr-294	489	8	transactions	transaction	NOUN
ftr-294	489	9	that	that	PRON
ftr-294	489	10	generated	generate	VERB
ftr-294	489	11	non	non	ADJ
ftr-294	489	12	-	-	ADJ
ftr-294	489	13	economic	economic	ADJ
ftr-294	489	14	losses	loss	NOUN
ftr-294	489	15	and	and	CCONJ
ftr-294	489	16	alerted	alert	VERB
ftr-294	489	17	taxpayers	taxpayer	NOUN
ftr-294	489	18	engaged	engage	VERB
ftr-294	489	19	in	in	ADP
ftr-294	489	20	these	these	DET
ftr-294	489	21	transactions	transaction	NOUN
ftr-294	489	22	that	that	PRON
ftr-294	489	23	these	these	DET
ftr-294	489	24	losses	loss	NOUN
ftr-294	489	25	would	would	AUX
ftr-294	489	26	be	be	AUX
ftr-294	489	27	disallowed	disallow	VERB
ftr-294	489	28	.	.	PUNCT
ftr-294	490	1	one	one	NUM
ftr-294	490	2	of	of	ADP
ftr-294	490	3	these	these	DET
ftr-294	490	4	transactions	transaction	NOUN
ftr-294	490	5	was	be	AUX
ftr-294	490	6	virtually	virtually	ADV
ftr-294	490	7	identical	identical	ADJ
ftr-294	490	8	to	to	ADP
ftr-294	490	9	the	the	DET
ftr-294	490	10	transactions	transaction	NOUN
ftr-294	490	11	involved	involve	VERB
ftr-294	490	12	in	in	ADP
ftr-294	490	13	the	the	DET
ftr-294	490	14	cases	case	NOUN
ftr-294	490	15	discussed	discuss	VERB
ftr-294	490	16	below	below	ADV
ftr-294	490	17	.	.	PUNCT
ftr-294	491	1	90	90	NUM
ftr-294	491	2	in	in	ADP
ftr-294	491	3	its	its	PRON
ftr-294	491	4	explanation	explanation	NOUN
ftr-294	491	5	of	of	ADP
ftr-294	491	6	notice	notice	NOUN
ftr-294	491	7	2000	2000	NUM
ftr-294	491	8	-	-	SYM
ftr-294	491	9	44	44	NUM
ftr-294	491	10	in	in	ADP
ftr-294	491	11	the	the	DET
ftr-294	491	12	federal	federal	ADJ
ftr-294	491	13	register	register	NOUN
ftr-294	491	14	,	,	PUNCT
ftr-294	491	15	treasury	treasury	PROPN
ftr-294	491	16	explained	explain	VERB
ftr-294	491	17	:	:	PUNCT
ftr-294	491	18	[	[	X
ftr-294	491	19	i]n	i]n	VERB
ftr-294	491	20	a	a	DET
ftr-294	491	21	transaction	transaction	NOUN
ftr-294	491	22	addressed	address	VERB
ftr-294	491	23	in	in	ADP
ftr-294	491	24	notice	notice	NOUN
ftr-294	491	25	2000	2000	NUM
ftr-294	491	26	-	-	SYM
ftr-294	491	27	44	44	NUM
ftr-294	491	28	,	,	PUNCT
ftr-294	491	29	a	a	DET
ftr-294	491	30	taxpayer	taxpayer	NOUN
ftr-294	491	31	purchases	purchase	NOUN
ftr-294	491	32	and	and	CCONJ
ftr-294	491	33	writes	write	VERB
ftr-294	491	34	economically	economically	ADV
ftr-294	491	35	offsetting	offset	VERB
ftr-294	491	36	options	option	NOUN
ftr-294	491	37	and	and	CCONJ
ftr-294	491	38	then	then	ADV
ftr-294	491	39	purports	purport	VERB
ftr-294	491	40	to	to	PART
ftr-294	491	41	create	create	VERB
ftr-294	491	42	substantial	substantial	ADJ
ftr-294	491	43	positive	positive	ADJ
ftr-294	491	44	basis	basis	NOUN
ftr-294	491	45	by	by	ADP
ftr-294	491	46	transferring	transfer	VERB
ftr-294	491	47	those	those	DET
ftr-294	491	48	option	option	NOUN
ftr-294	491	49	positions	position	NOUN
ftr-294	491	50	to	to	ADP
ftr-294	491	51	a	a	DET
ftr-294	491	52	partnership	partnership	NOUN
ftr-294	491	53	.	.	PUNCT
ftr-294	492	1	on	on	ADP
ftr-294	492	2	the	the	DET
ftr-294	492	3	disposition	disposition	NOUN
ftr-294	492	4	of	of	ADP
ftr-294	492	5	the	the	DET
ftr-294	492	6	partnership	partnership	NOUN
ftr-294	492	7	interest	interest	NOUN
ftr-294	492	8	,	,	PUNCT
ftr-294	492	9	the	the	DET
ftr-294	492	10	liquidation	liquidation	NOUN
ftr-294	492	11	of	of	ADP
ftr-294	492	12	the	the	DET
ftr-294	492	13	partner	partner	NOUN
ftr-294	492	14	’s	’s	PART
ftr-294	492	15	interest	interest	NOUN
ftr-294	492	16	in	in	ADP
ftr-294	492	17	the	the	DET
ftr-294	492	18	partnership	partnership	NOUN
ftr-294	492	19	or	or	CCONJ
ftr-294	492	20	the	the	DET
ftr-294	492	21	taxpayer	taxpayer	NOUN
ftr-294	492	22	’s	’s	PART
ftr-294	492	23	sale	sale	NOUN
ftr-294	492	24	or	or	CCONJ
ftr-294	492	25	depreciation	depreciation	NOUN
ftr-294	492	26	82	82	NUM
ftr-294	492	27	.	.	PUNCT
ftr-294	493	1	section	section	NOUN
ftr-294	493	2	309	309	NUM
ftr-294	493	3	,	,	PUNCT
ftr-294	493	4	2000	2000	NUM
ftr-294	493	5	tax	tax	NOUN
ftr-294	493	6	act	act	PROPN
ftr-294	493	7	,	,	PUNCT
ftr-294	493	8	supra	supra	PROPN
ftr-294	493	9	note	note	PROPN
ftr-294	493	10	80	80	NUM
ftr-294	493	11	.	.	PUNCT
ftr-294	494	1	83	83	NUM
ftr-294	494	2	.	.	X
ftr-294	494	3	70	70	NUM
ftr-294	494	4	fed	fed	PROPN
ftr-294	494	5	.	.	PUNCT
ftr-294	495	1	reg	reg	NOUN
ftr-294	495	2	.	.	PUNCT
ftr-294	496	1	37414	37414	NUM
ftr-294	496	2	,	,	PUNCT
ftr-294	496	3	37414	37414	NUM
ftr-294	496	4	.	.	PUNCT
ftr-294	497	1	84	84	NUM
ftr-294	497	2	.	.	PUNCT
ftr-294	498	1	reg	reg	NOUN
ftr-294	498	2	.	.	PUNCT
ftr-294	499	1	§	§	PROPN
ftr-294	499	2	1.752	1.752	NUM
ftr-294	499	3	-	-	SYM
ftr-294	499	4	6	6	NUM
ftr-294	499	5	.	.	NOUN
ftr-294	499	6	85	85	NUM
ftr-294	499	7	.	.	PUNCT
ftr-294	500	1	t.d	t.d	X
ftr-294	500	2	.	.	PROPN
ftr-294	500	3	9207	9207	NUM
ftr-294	500	4	,	,	PUNCT
ftr-294	500	5	assumption	assumption	NOUN
ftr-294	500	6	of	of	ADP
ftr-294	500	7	partner	partner	NOUN
ftr-294	500	8	liabilities	liability	NOUN
ftr-294	500	9	,	,	PUNCT
ftr-294	500	10	70	70	NUM
ftr-294	500	11	fed	feed	VERB
ftr-294	500	12	.	.	PUNCT
ftr-294	501	1	reg	reg	PROPN
ftr-294	501	2	.	.	PUNCT
ftr-294	502	1	30334	30334	NUM
ftr-294	502	2	,	,	PUNCT
ftr-294	502	3	30335	30335	NUM
ftr-294	502	4	(	(	PUNCT
ftr-294	502	5	may	may	PROPN
ftr-294	502	6	26	26	NUM
ftr-294	502	7	,	,	PUNCT
ftr-294	502	8	2005	2005	NUM
ftr-294	502	9	)	)	PUNCT
ftr-294	502	10	.	.	PUNCT
ftr-294	503	1	one	one	NUM
ftr-294	503	2	of	of	ADP
ftr-294	503	3	these	these	DET
ftr-294	503	4	modifications	modification	NOUN
ftr-294	503	5	was	be	AUX
ftr-294	503	6	that	that	DET
ftr-294	503	7	exception	exception	NOUN
ftr-294	503	8	found	find	VERB
ftr-294	503	9	in	in	ADP
ftr-294	503	10	i.r.c	i.r.c	NOUN
ftr-294	503	11	.	.	PUNCT
ftr-294	504	1	§	§	PROPN
ftr-294	504	2	358(h)(2	358(h)(2	NUM
ftr-294	504	3	)	)	PUNCT
ftr-294	504	4	would	would	AUX
ftr-294	504	5	not	not	PART
ftr-294	504	6	apply	apply	VERB
ftr-294	504	7	to	to	ADP
ftr-294	504	8	transactions	transaction	NOUN
ftr-294	504	9	described	describe	VERB
ftr-294	504	10	in	in	ADP
ftr-294	504	11	notice	notice	NOUN
ftr-294	504	12	2000	2000	NUM
ftr-294	504	13	-	-	SYM
ftr-294	504	14	44	44	NUM
ftr-294	504	15	,	,	PUNCT
ftr-294	504	16	2000	2000	NUM
ftr-294	504	17	-	-	SYM
ftr-294	504	18	2	2	NUM
ftr-294	504	19	c.b	c.b	PROPN
ftr-294	504	20	.	.	PROPN
ftr-294	504	21	255	255	NUM
ftr-294	504	22	,	,	PUNCT
ftr-294	504	23	and	and	CCONJ
ftr-294	504	24	at	at	ADP
ftr-294	504	25	issue	issue	NOUN
ftr-294	504	26	in	in	ADP
ftr-294	504	27	the	the	DET
ftr-294	504	28	cases	case	NOUN
ftr-294	504	29	described	describe	VERB
ftr-294	504	30	,	,	PUNCT
ftr-294	504	31	infra	infra	NOUN
ftr-294	504	32	.	.	PUNCT
ftr-294	505	1	thus	thus	ADV
ftr-294	505	2	,	,	PUNCT
ftr-294	505	3	regulation	regulation	NOUN
ftr-294	505	4	section	section	NOUN
ftr-294	505	5	1.752	1.752	NUM
ftr-294	505	6	-	-	SYM
ftr-294	505	7	6	6	NUM
ftr-294	505	8	created	create	VERB
ftr-294	505	9	an	an	DET
ftr-294	505	10	exception	exception	NOUN
ftr-294	505	11	to	to	ADP
ftr-294	505	12	section	section	NOUN
ftr-294	505	13	358(h)(2	358(h)(2	NUM
ftr-294	505	14	)	)	PUNCT
ftr-294	505	15	’s	’s	PART
ftr-294	505	16	exception	exception	NOUN
ftr-294	505	17	.	.	PUNCT
ftr-294	506	1	86	86	NUM
ftr-294	506	2	.	.	PUNCT
ftr-294	507	1	reg	reg	NOUN
ftr-294	507	2	.	.	PUNCT
ftr-294	508	1	§	§	PROPN
ftr-294	508	2	1.752	1.752	NUM
ftr-294	508	3	-	-	SYM
ftr-294	508	4	6(d	6(d	NUM
ftr-294	508	5	)	)	PUNCT
ftr-294	508	6	;	;	PUNCT
ftr-294	508	7	t.d	t.d	PROPN
ftr-294	508	8	.	.	PROPN
ftr-294	508	9	9207	9207	NUM
ftr-294	508	10	,	,	PUNCT
ftr-294	508	11	assumption	assumption	NOUN
ftr-294	508	12	of	of	ADP
ftr-294	508	13	partner	partner	NOUN
ftr-294	508	14	liabilities	liability	NOUN
ftr-294	508	15	,	,	PUNCT
ftr-294	508	16	70	70	NUM
ftr-294	508	17	fed	feed	VERB
ftr-294	508	18	.	.	PUNCT
ftr-294	509	1	reg	reg	PROPN
ftr-294	509	2	.	.	PUNCT
ftr-294	510	1	30334	30334	NUM
ftr-294	510	2	,	,	PUNCT
ftr-294	510	3	30335	30335	NUM
ftr-294	510	4	(	(	PUNCT
ftr-294	510	5	may	may	AUX
ftr-294	510	6	,	,	PUNCT
ftr-294	510	7	26	26	NUM
ftr-294	510	8	2005	2005	NUM
ftr-294	510	9	)	)	PUNCT
ftr-294	510	10	.	.	PUNCT
ftr-294	511	1	87	87	NUM
ftr-294	511	2	.	.	PUNCT
ftr-294	512	1	see	see	VERB
ftr-294	512	2	70	70	NUM
ftr-294	512	3	fed	fed	PROPN
ftr-294	512	4	.	.	PUNCT
ftr-294	513	1	reg	reg	PROPN
ftr-294	513	2	.	.	PUNCT
ftr-294	514	1	30334	30334	NUM
ftr-294	514	2	,	,	PUNCT
ftr-294	514	3	30335	30335	NUM
ftr-294	514	4	.	.	PUNCT
ftr-294	515	1	88	88	NUM
ftr-294	515	2	.	.	PUNCT
ftr-294	516	1	i	i	PRON
ftr-294	516	2	d.	d.	PROPN
ftr-294	516	3	89	89	NUM
ftr-294	516	4	.	.	PUNCT
ftr-294	517	1	i	i	PRON
ftr-294	517	2	d.	d.	PROPN
ftr-294	517	3	90	90	NUM
ftr-294	517	4	.	.	PUNCT
ftr-294	517	5	see	see	VERB
ftr-294	517	6	infra	infra	NOUN
ftr-294	517	7	sections	section	NOUN
ftr-294	517	8	iii.b	iii.b	X
ftr-294	517	9	.	.	PUNCT
ftr-294	517	10	and	and	CCONJ
ftr-294	517	11	iv.c	iv.c	PROPN
ftr-294	517	12	.	.	PUNCT
ftr-294	518	1	http://web2.westlaw.com/find/default.wl?mt=208&db=1037&docname=70fr30335&rp=%2ffind%2fdefault.wl&findtype=y&ordoc=2015883817&tc=-1&vr=2.0&fn=_top&sv=split&tf=-1&referencepositiontype=s&pbc=9810399f&referenceposition=30335&rs=wlw12.04	http://web2.westlaw.com/find/default.wl?mt=208&db=1037&docname=70fr30335&rp=%2ffind%2fdefault.wl&findtype=y&ordoc=2015883817&tc=-1&vr=2.0&fn=_top&sv=split&tf=-1&referencepositiontype=s&pbc=9810399f&referenceposition=30335&rs=wlw12.04	PROPN
ftr-294	518	2	http://web2.westlaw.com/find/default.wl?mt=208&db=1037&docname=70fr30335&rp=%2ffind%2fdefault.wl&findtype=y&ordoc=2015883817&tc=-1&vr=2.0&fn=_top&sv=split&tf=-1&referencepositiontype=s&pbc=9810399f&referenceposition=30335&rs=wlw12.04	http://web2.westlaw.com/find/default.wl?mt=208&db=1037&docname=70fr30335&rp=%2ffind%2fdefault.wl&findtype=y&ordoc=2015883817&tc=-1&vr=2.0&fn=_top&sv=split&tf=-1&referencepositiontype=s&pbc=9810399f&referenceposition=30335&rs=wlw12.04	PROPN
ftr-294	518	3	http://web2.westlaw.com/find/default.wl?mt=208&db=1037&docname=70fr30335&rp=%2ffind%2fdefault.wl&findtype=y&ordoc=2015883817&tc=-1&vr=2.0&fn=_top&sv=split&tf=-1&referencepositiontype=s&pbc=9810399f&referenceposition=30335&rs=wlw12.04	http://web2.westlaw.com/find/default.wl?mt=208&db=1037&docname=70fr30335&rp=%2ffind%2fdefault.wl&findtype=y&ordoc=2015883817&tc=-1&vr=2.0&fn=_top&sv=split&tf=-1&referencepositiontype=s&pbc=9810399f&referenceposition=30335&rs=wlw12.04	PROPN
ftr-294	518	4	http://web2.westlaw.com/find/default.wl?mt=208&db=1037&docname=70fr30335&rp=%2ffind%2fdefault.wl&findtype=y&ordoc=2015883817&tc=-1&vr=2.0&fn=_top&sv=split&tf=-1&referencepositiontype=s&pbc=9810399f&referenceposition=30335&rs=wlw12.04	http://web2.westlaw.com/find/default.wl?mt=208&db=1037&docname=70fr30335&rp=%2ffind%2fdefault.wl&findtype=y&ordoc=2015883817&tc=-1&vr=2.0&fn=_top&sv=split&tf=-1&referencepositiontype=s&pbc=9810399f&referenceposition=30335&rs=wlw12.04	PROPN
ftr-294	518	5	http://web2.westlaw.com/find/default.wl?mt=208&db=1037&docname=70fr30335&rp=%2ffind%2fdefault.wl&findtype=y&ordoc=2015883817&tc=-1&vr=2.0&fn=_top&sv=split&tf=-1&referencepositiontype=s&pbc=9810399f&referenceposition=30335&rs=wlw12.04	http://web2.westlaw.com/find/default.wl?mt=208&db=1037&docname=70fr30335&rp=%2ffind%2fdefault.wl&findtype=y&ordoc=2015883817&tc=-1&vr=2.0&fn=_top&sv=split&tf=-1&referencepositiontype=s&pbc=9810399f&referenceposition=30335&rs=wlw12.04	NOUN
ftr-294	518	6	2013	2013	NUM
ftr-294	518	7	]	]	PUNCT
ftr-294	518	8	tax	tax	NOUN
ftr-294	518	9	abuse	abuse	NOUN
ftr-294	518	10	according	accord	VERB
ftr-294	518	11	to	to	ADP
ftr-294	518	12	whom	whom	PRON
ftr-294	518	13	?	?	PUNCT
ftr-294	519	1	19	19	NUM
ftr-294	519	2	of	of	ADP
ftr-294	519	3	distributed	distribute	VERB
ftr-294	519	4	partnership	partnership	NOUN
ftr-294	519	5	assets	asset	NOUN
ftr-294	519	6	,	,	PUNCT
ftr-294	519	7	the	the	DET
ftr-294	519	8	taxpayer	taxpayer	NOUN
ftr-294	519	9	claims	claim	VERB
ftr-294	519	10	a	a	DET
ftr-294	519	11	tax	tax	NOUN
ftr-294	519	12	loss	loss	NOUN
ftr-294	519	13	,	,	PUNCT
ftr-294	519	14	even	even	ADV
ftr-294	519	15	though	though	SCONJ
ftr-294	519	16	the	the	DET
ftr-294	519	17	taxpayer	taxpayer	NOUN
ftr-294	519	18	has	have	AUX
ftr-294	519	19	incurred	incur	VERB
ftr-294	519	20	no	no	DET
ftr-294	519	21	corresponding	correspond	VERB
ftr-294	519	22	economic	economic	ADJ
ftr-294	519	23	loss	loss	NOUN
ftr-294	519	24	.	.	PUNCT
ftr-294	520	1	91	91	NUM
ftr-294	520	2	three	three	NUM
ftr-294	520	3	cases	case	NOUN
ftr-294	520	4	clearly	clearly	ADV
ftr-294	520	5	discuss	discuss	VERB
ftr-294	520	6	whether	whether	SCONJ
ftr-294	520	7	regulation	regulation	NOUN
ftr-294	520	8	1.752	1.752	NUM
ftr-294	520	9	-	-	SYM
ftr-294	520	10	6	6	NUM
ftr-294	520	11	could	could	AUX
ftr-294	520	12	operate	operate	VERB
ftr-294	520	13	retroactively	retroactively	ADV
ftr-294	520	14	under	under	ADP
ftr-294	520	15	section	section	NOUN
ftr-294	520	16	7805(b)(3	7805(b)(3	NOUN
ftr-294	520	17	)	)	PUNCT
ftr-294	520	18	’s	’s	PART
ftr-294	520	19	abuse	abuse	NOUN
ftr-294	520	20	exception	exception	NOUN
ftr-294	520	21	:	:	PUNCT
ftr-294	520	22	92	92	NUM
ftr-294	520	23	murfam	murfam	NOUN
ftr-294	520	24	farms	farm	NOUN
ftr-294	520	25	,	,	PUNCT
ftr-294	520	26	llc	llc	PROPN
ftr-294	520	27	v.	v.	PROPN
ftr-294	520	28	united	united	PROPN
ftr-294	520	29	states	states	PROPN
ftr-294	520	30	93	93	NUM
ftr-294	520	31	and	and	CCONJ
ftr-294	520	32	stobie	stobie	PROPN
ftr-294	520	33	creek	creek	PROPN
ftr-294	520	34	investments	investments	PROPN
ftr-294	520	35	,	,	PUNCT
ftr-294	520	36	llc	llc	PROPN
ftr-294	520	37	v.	v.	PROPN
ftr-294	520	38	united	united	PROPN
ftr-294	520	39	states	states	PROPN
ftr-294	520	40	,	,	PUNCT
ftr-294	520	41	94	94	NUM
ftr-294	520	42	decided	decide	VERB
ftr-294	520	43	by	by	ADP
ftr-294	520	44	the	the	DET
ftr-294	520	45	court	court	NOUN
ftr-294	520	46	of	of	ADP
ftr-294	520	47	federal	federal	ADJ
ftr-294	520	48	claims	claim	NOUN
ftr-294	520	49	and	and	CCONJ
ftr-294	520	50	sala	sala	PROPN
ftr-294	520	51	v.	v.	PROPN
ftr-294	520	52	united	united	PROPN
ftr-294	520	53	states	states	PROPN
ftr-294	520	54	,	,	PUNCT
ftr-294	520	55	95	95	NUM
ftr-294	520	56	decided	decide	VERB
ftr-294	520	57	by	by	ADP
ftr-294	520	58	the	the	DET
ftr-294	520	59	united	united	PROPN
ftr-294	520	60	states	states	PROPN
ftr-294	520	61	district	district	PROPN
ftr-294	520	62	court	court	NOUN
ftr-294	520	63	for	for	ADP
ftr-294	520	64	the	the	DET
ftr-294	520	65	district	district	NOUN
ftr-294	520	66	of	of	ADP
ftr-294	520	67	colorado	colorado	PROPN
ftr-294	520	68	.	.	PUNCT
ftr-294	521	1	b.	b.	PROPN
ftr-294	521	2	murfam	murfam	PROPN
ftr-294	521	3	farms	farm	NOUN
ftr-294	521	4	and	and	CCONJ
ftr-294	521	5	stobie	stobie	PROPN
ftr-294	521	6	creek	creek	PROPN
ftr-294	521	7	the	the	DET
ftr-294	521	8	transactions	transaction	NOUN
ftr-294	521	9	in	in	ADP
ftr-294	521	10	murfam	murfam	NOUN
ftr-294	521	11	farms	farm	NOUN
ftr-294	521	12	,	,	PUNCT
ftr-294	521	13	96	96	NUM
ftr-294	521	14	stobie	stobie	PROPN
ftr-294	521	15	creek	creek	PROPN
ftr-294	521	16	97	97	NUM
ftr-294	521	17	and	and	CCONJ
ftr-294	521	18	sala	sala	PROPN
ftr-294	521	19	98	98	NUM
ftr-294	521	20	(	(	PUNCT
ftr-294	521	21	discussed	discuss	VERB
ftr-294	521	22	below	below	ADV
ftr-294	521	23	)	)	PUNCT
ftr-294	521	24	are	be	AUX
ftr-294	521	25	extremely	extremely	ADV
ftr-294	521	26	similar	similar	ADJ
ftr-294	521	27	to	to	ADP
ftr-294	521	28	the	the	DET
ftr-294	521	29	transaction	transaction	NOUN
ftr-294	521	30	in	in	ADP
ftr-294	521	31	coltec	coltec	ADJ
ftr-294	521	32	,	,	PUNCT
ftr-294	521	33	except	except	SCONJ
ftr-294	521	34	that	that	SCONJ
ftr-294	521	35	the	the	DET
ftr-294	521	36	former	former	ADJ
ftr-294	521	37	transactions	transaction	NOUN
ftr-294	521	38	involved	involve	VERB
ftr-294	521	39	partnerships	partnership	NOUN
ftr-294	521	40	rather	rather	ADV
ftr-294	521	41	than	than	ADP
ftr-294	521	42	corporations	corporation	NOUN
ftr-294	521	43	.	.	PUNCT
ftr-294	522	1	in	in	ADP
ftr-294	522	2	murfam	murfam	PROPN
ftr-294	522	3	farms	farm	NOUN
ftr-294	522	4	,	,	PUNCT
ftr-294	522	5	for	for	ADP
ftr-294	522	6	instance	instance	NOUN
ftr-294	522	7	,	,	PUNCT
ftr-294	522	8	the	the	DET
ftr-294	522	9	taxpayers	taxpayer	NOUN
ftr-294	522	10	employed	employ	VERB
ftr-294	522	11	a	a	DET
ftr-294	522	12	version	version	NOUN
ftr-294	522	13	of	of	ADP
ftr-294	522	14	the	the	DET
ftr-294	522	15	son	son	NOUN
ftr-294	522	16	-	-	PUNCT
ftr-294	522	17	ofboss	ofboss	PROPN
ftr-294	522	18	shelter	shelter	NOUN
ftr-294	522	19	known	know	VERB
ftr-294	522	20	as	as	ADP
ftr-294	522	21	cobra	cobra	NOUN
ftr-294	522	22	(	(	PUNCT
ftr-294	522	23	currency	currency	NOUN
ftr-294	522	24	options	option	NOUN
ftr-294	522	25	bring	bring	VERB
ftr-294	522	26	rewards	reward	NOUN
ftr-294	522	27	)	)	PUNCT
ftr-294	522	28	.	.	PUNCT
ftr-294	523	1	99	99	NUM
ftr-294	524	1	the	the	DET
ftr-294	524	2	individual	individual	ADJ
ftr-294	524	3	taxpayers	taxpayer	NOUN
ftr-294	524	4	—	—	PUNCT
ftr-294	524	5	members	member	NOUN
ftr-294	524	6	of	of	ADP
ftr-294	524	7	the	the	DET
ftr-294	524	8	murphy	murphy	PROPN
ftr-294	524	9	family	family	NOUN
ftr-294	524	10	—	—	PUNCT
ftr-294	524	11	purchased	purchase	VERB
ftr-294	524	12	and	and	CCONJ
ftr-294	524	13	sold	sell	VERB
ftr-294	524	14	long	long	ADV
ftr-294	524	15	and	and	CCONJ
ftr-294	524	16	short	short	ADJ
ftr-294	524	17	“	"	PUNCT
ftr-294	524	18	put	put	VERB
ftr-294	524	19	”	"	PUNCT
ftr-294	524	20	currency	currency	NOUN
ftr-294	524	21	options	option	NOUN
ftr-294	524	22	,	,	PUNCT
ftr-294	524	23	and	and	CCONJ
ftr-294	524	24	then	then	ADV
ftr-294	524	25	contributed	contribute	VERB
ftr-294	524	26	these	these	DET
ftr-294	524	27	offsetting	offset	VERB
ftr-294	524	28	options	option	NOUN
ftr-294	524	29	to	to	ADP
ftr-294	524	30	a	a	DET
ftr-294	524	31	partnership	partnership	NOUN
ftr-294	524	32	in	in	ADP
ftr-294	524	33	exchange	exchange	NOUN
ftr-294	524	34	for	for	ADP
ftr-294	524	35	partnership	partnership	NOUN
ftr-294	524	36	interests	interest	NOUN
ftr-294	524	37	.	.	PUNCT
ftr-294	525	1	100	100	NUM
ftr-294	525	2	the	the	DET
ftr-294	525	3	taxpayers	taxpayer	NOUN
ftr-294	525	4	claimed	claim	VERB
ftr-294	525	5	a	a	DET
ftr-294	525	6	high	high	ADJ
ftr-294	525	7	basis	basis	NOUN
ftr-294	525	8	in	in	ADP
ftr-294	525	9	these	these	DET
ftr-294	525	10	partnership	partnership	NOUN
ftr-294	525	11	interests	interest	NOUN
ftr-294	525	12	equal	equal	ADJ
ftr-294	525	13	to	to	ADP
ftr-294	525	14	the	the	DET
ftr-294	525	15	value	value	NOUN
ftr-294	525	16	of	of	ADP
ftr-294	525	17	the	the	DET
ftr-294	525	18	long	long	ADJ
ftr-294	525	19	options	option	NOUN
ftr-294	525	20	but	but	CCONJ
ftr-294	525	21	unreduced	unreduce	VERB
ftr-294	525	22	by	by	ADP
ftr-294	525	23	the	the	DET
ftr-294	525	24	value	value	NOUN
ftr-294	525	25	of	of	ADP
ftr-294	525	26	the	the	DET
ftr-294	525	27	short	short	ADJ
ftr-294	525	28	options	option	NOUN
ftr-294	525	29	.	.	PUNCT
ftr-294	526	1	101	101	NUM
ftr-294	526	2	91	91	NUM
ftr-294	526	3	.	.	PUNCT
ftr-294	527	1	70	70	NUM
ftr-294	527	2	fed	fed	PROPN
ftr-294	527	3	.	.	PUNCT
ftr-294	528	1	reg	reg	PROPN
ftr-294	528	2	.	.	PUNCT
ftr-294	529	1	30334	30334	NUM
ftr-294	529	2	,	,	PUNCT
ftr-294	529	3	30335	30335	NUM
ftr-294	529	4	.	.	PUNCT
ftr-294	530	1	see	see	AUX
ftr-294	530	2	also	also	ADV
ftr-294	530	3	notice	notice	VERB
ftr-294	530	4	2000	2000	NUM
ftr-294	530	5	-	-	SYM
ftr-294	530	6	44	44	NUM
ftr-294	530	7	,	,	PUNCT
ftr-294	530	8	supra	supra	PROPN
ftr-294	530	9	note	note	PROPN
ftr-294	530	10	85	85	NUM
ftr-294	530	11	.	.	PUNCT
ftr-294	530	12	92	92	NUM
ftr-294	530	13	.	.	PUNCT
ftr-294	531	1	in	in	ADP
ftr-294	531	2	cemco	cemco	PROPN
ftr-294	531	3	investors	investor	NOUN
ftr-294	531	4	,	,	PUNCT
ftr-294	531	5	llc	llc	PROPN
ftr-294	531	6	v.	v.	PROPN
ftr-294	531	7	united	united	PROPN
ftr-294	531	8	states	states	PROPN
ftr-294	531	9	,	,	PUNCT
ftr-294	531	10	515	515	NUM
ftr-294	531	11	f.3d	f.3d	NUM
ftr-294	531	12	749	749	NUM
ftr-294	531	13	(	(	PUNCT
ftr-294	531	14	7th	7th	ADJ
ftr-294	531	15	cir	cir	NOUN
ftr-294	531	16	.	.	PROPN
ftr-294	531	17	2008	2008	NUM
ftr-294	531	18	)	)	PUNCT
ftr-294	531	19	,	,	PUNCT
ftr-294	531	20	judge	judge	PROPN
ftr-294	531	21	easterbrook	easterbrook	PROPN
ftr-294	531	22	quickly	quickly	ADV
ftr-294	531	23	found	find	VERB
ftr-294	531	24	that	that	SCONJ
ftr-294	531	25	the	the	DET
ftr-294	531	26	regulation	regulation	NOUN
ftr-294	531	27	fell	fall	VERB
ftr-294	531	28	within	within	ADP
ftr-294	531	29	the	the	DET
ftr-294	531	30	express	express	ADJ
ftr-294	531	31	grant	grant	NOUN
ftr-294	531	32	of	of	ADP
ftr-294	531	33	section	section	NOUN
ftr-294	531	34	309(c	309(c	PROPN
ftr-294	531	35	)	)	PUNCT
ftr-294	531	36	.	.	PUNCT
ftr-294	532	1	he	he	PRON
ftr-294	532	2	did	do	AUX
ftr-294	532	3	not	not	PART
ftr-294	532	4	appear	appear	VERB
ftr-294	532	5	to	to	PART
ftr-294	532	6	reach	reach	VERB
ftr-294	532	7	the	the	DET
ftr-294	532	8	issue	issue	NOUN
ftr-294	532	9	of	of	ADP
ftr-294	532	10	whether	whether	SCONJ
ftr-294	532	11	the	the	DET
ftr-294	532	12	regulation	regulation	NOUN
ftr-294	532	13	was	be	AUX
ftr-294	532	14	necessary	necessary	ADJ
ftr-294	532	15	to	to	PART
ftr-294	532	16	prevent	prevent	VERB
ftr-294	532	17	tax	tax	NOUN
ftr-294	532	18	abuse	abuse	NOUN
ftr-294	532	19	and	and	CCONJ
ftr-294	532	20	deference	deference	NOUN
ftr-294	532	21	was	be	AUX
ftr-294	532	22	not	not	PART
ftr-294	532	23	discussed	discuss	VERB
ftr-294	532	24	.	.	PUNCT
ftr-294	533	1	in	in	ADP
ftr-294	533	2	maguire	maguire	NOUN
ftr-294	533	3	partners	partner	NOUN
ftr-294	533	4	—	—	PUNCT
ftr-294	533	5	master	master	NOUN
ftr-294	533	6	invs	invs	NOUN
ftr-294	533	7	.	.	PROPN
ftr-294	533	8	,	,	PUNCT
ftr-294	533	9	llc	llc	PROPN
ftr-294	533	10	v.	v.	PROPN
ftr-294	533	11	united	united	PROPN
ftr-294	533	12	states	states	PROPN
ftr-294	533	13	,	,	PUNCT
ftr-294	533	14	2009	2009	NUM
ftr-294	533	15	wl	wl	SYM
ftr-294	533	16	4907033	4907033	NUM
ftr-294	533	17	(	(	PUNCT
ftr-294	533	18	c.d	c.d	PROPN
ftr-294	533	19	.	.	PROPN
ftr-294	533	20	cal	cal	PROPN
ftr-294	533	21	.	.	PUNCT
ftr-294	533	22	2009	2009	NUM
ftr-294	533	23	)	)	PUNCT
ftr-294	533	24	,	,	PUNCT
ftr-294	533	25	the	the	DET
ftr-294	533	26	court	court	NOUN
ftr-294	533	27	found	find	VERB
ftr-294	533	28	that	that	SCONJ
ftr-294	533	29	the	the	DET
ftr-294	533	30	regulation	regulation	NOUN
ftr-294	533	31	could	could	AUX
ftr-294	533	32	be	be	AUX
ftr-294	533	33	applied	apply	VERB
ftr-294	533	34	retroactively	retroactively	ADV
ftr-294	533	35	but	but	CCONJ
ftr-294	533	36	did	do	AUX
ftr-294	533	37	not	not	PART
ftr-294	533	38	directly	directly	ADV
ftr-294	533	39	address	address	VERB
ftr-294	533	40	new	new	ADJ
ftr-294	533	41	section	section	NOUN
ftr-294	533	42	7805(b	7805(b	PROPN
ftr-294	533	43	)	)	PUNCT
ftr-294	533	44	.	.	PUNCT
ftr-294	534	1	it	it	PRON
ftr-294	534	2	instead	instead	ADV
ftr-294	534	3	appears	appear	VERB
ftr-294	534	4	to	to	PART
ftr-294	534	5	have	have	AUX
ftr-294	534	6	found	find	VERB
ftr-294	534	7	that	that	SCONJ
ftr-294	534	8	the	the	DET
ftr-294	534	9	regulation	regulation	NOUN
ftr-294	534	10	was	be	AUX
ftr-294	534	11	valid	valid	ADJ
ftr-294	534	12	because	because	SCONJ
ftr-294	534	13	it	it	PRON
ftr-294	534	14	did	do	AUX
ftr-294	534	15	not	not	PART
ftr-294	534	16	depart	depart	VERB
ftr-294	534	17	from	from	ADP
ftr-294	534	18	prior	prior	ADJ
ftr-294	534	19	law	law	NOUN
ftr-294	534	20	.	.	PUNCT
ftr-294	535	1	in	in	ADP
ftr-294	535	2	klamath	klamath	NOUN
ftr-294	535	3	strategic	strategic	PROPN
ftr-294	535	4	inv	inv	PROPN
ftr-294	535	5	.	.	PUNCT
ftr-294	535	6	fund	fund	PROPN
ftr-294	535	7	,	,	PUNCT
ftr-294	535	8	llc	llc	PROPN
ftr-294	535	9	v.	v.	PROPN
ftr-294	535	10	united	united	PROPN
ftr-294	535	11	states	states	PROPN
ftr-294	535	12	,	,	PUNCT
ftr-294	535	13	440	440	NUM
ftr-294	535	14	f.	f.	PROPN
ftr-294	535	15	supp	supp	PROPN
ftr-294	535	16	.	.	PUNCT
ftr-294	536	1	2d	2d	NOUN
ftr-294	536	2	608	608	NUM
ftr-294	536	3	(	(	PUNCT
ftr-294	536	4	e.d	e.d	PROPN
ftr-294	536	5	.	.	PROPN
ftr-294	536	6	tex	tex	PROPN
ftr-294	536	7	.	.	PROPN
ftr-294	536	8	2006	2006	NUM
ftr-294	536	9	)	)	PUNCT
ftr-294	536	10	,	,	PUNCT
ftr-294	536	11	the	the	DET
ftr-294	536	12	court	court	NOUN
ftr-294	536	13	failed	fail	VERB
ftr-294	536	14	to	to	PART
ftr-294	536	15	recognize	recognize	VERB
ftr-294	536	16	a	a	DET
ftr-294	536	17	distinction	distinction	NOUN
ftr-294	536	18	between	between	ADP
ftr-294	536	19	old	old	ADJ
ftr-294	536	20	and	and	CCONJ
ftr-294	536	21	new	new	ADJ
ftr-294	536	22	section	section	NOUN
ftr-294	536	23	7805(b	7805(b	PROPN
ftr-294	536	24	)	)	PUNCT
ftr-294	536	25	,	,	PUNCT
ftr-294	536	26	applying	apply	VERB
ftr-294	536	27	the	the	DET
ftr-294	536	28	old	old	ADJ
ftr-294	536	29	abuse	abuse	NOUN
ftr-294	536	30	of	of	ADP
ftr-294	536	31	discretion	discretion	NOUN
ftr-294	536	32	framework	framework	NOUN
ftr-294	536	33	discussed	discuss	VERB
ftr-294	536	34	in	in	ADP
ftr-294	536	35	section	section	NOUN
ftr-294	536	36	i	i	PRON
ftr-294	536	37	to	to	PART
ftr-294	536	38	analyze	analyze	VERB
ftr-294	536	39	the	the	DET
ftr-294	536	40	retroactivity	retroactivity	NOUN
ftr-294	536	41	issue	issue	NOUN
ftr-294	536	42	.	.	PUNCT
ftr-294	537	1	this	this	PRON
ftr-294	537	2	is	be	AUX
ftr-294	537	3	odd	odd	ADJ
ftr-294	537	4	and	and	CCONJ
ftr-294	537	5	incorrect	incorrect	ADJ
ftr-294	537	6	unless	unless	SCONJ
ftr-294	537	7	one	one	NUM
ftr-294	537	8	is	be	AUX
ftr-294	537	9	to	to	PART
ftr-294	537	10	assume	assume	VERB
ftr-294	537	11	that	that	SCONJ
ftr-294	537	12	there	there	PRON
ftr-294	537	13	is	be	VERB
ftr-294	537	14	no	no	DET
ftr-294	537	15	difference	difference	NOUN
ftr-294	537	16	between	between	ADP
ftr-294	537	17	the	the	DET
ftr-294	537	18	way	way	NOUN
ftr-294	537	19	one	one	NUM
ftr-294	537	20	analyzes	analyze	NOUN
ftr-294	537	21	retroactive	retroactive	ADJ
ftr-294	537	22	effect	effect	NOUN
ftr-294	537	23	under	under	ADP
ftr-294	537	24	the	the	DET
ftr-294	537	25	postand	postand	NOUN
ftr-294	537	26	pre-1996	pre-1996	NOUN
ftr-294	537	27	versions	version	NOUN
ftr-294	537	28	of	of	ADP
ftr-294	537	29	section	section	NOUN
ftr-294	537	30	7805(b	7805(b	PROPN
ftr-294	537	31	)	)	PUNCT
ftr-294	537	32	.	.	PUNCT
ftr-294	538	1	93	93	NUM
ftr-294	538	2	.	.	X
ftr-294	539	1	88	88	NUM
ftr-294	539	2	fed	fed	PROPN
ftr-294	539	3	.	.	PUNCT
ftr-294	540	1	cl	cl	NOUN
ftr-294	540	2	.	.	PUNCT
ftr-294	541	1	516	516	NUM
ftr-294	541	2	(	(	PUNCT
ftr-294	541	3	2009	2009	NUM
ftr-294	541	4	)	)	PUNCT
ftr-294	541	5	.	.	PUNCT
ftr-294	542	1	94	94	NUM
ftr-294	542	2	.	.	X
ftr-294	543	1	82	82	NUM
ftr-294	544	1	fed	fed	PROPN
ftr-294	544	2	.	.	PUNCT
ftr-294	545	1	cl	cl	NOUN
ftr-294	545	2	.	.	PUNCT
ftr-294	546	1	636	636	NUM
ftr-294	546	2	(	(	PUNCT
ftr-294	546	3	2008	2008	NUM
ftr-294	546	4	)	)	PUNCT
ftr-294	546	5	.	.	PUNCT
ftr-294	547	1	95	95	NUM
ftr-294	547	2	.	.	PUNCT
ftr-294	548	1	552	552	NUM
ftr-294	548	2	f.	f.	PROPN
ftr-294	548	3	supp	supp	PROPN
ftr-294	548	4	.	.	PUNCT
ftr-294	549	1	2d	2d	PROPN
ftr-294	549	2	1167	1167	NUM
ftr-294	549	3	(	(	PUNCT
ftr-294	549	4	d.	d.	PROPN
ftr-294	549	5	colo	colo	PROPN
ftr-294	549	6	.	.	PUNCT
ftr-294	549	7	2008	2008	NUM
ftr-294	549	8	)	)	PUNCT
ftr-294	549	9	,	,	PUNCT
ftr-294	549	10	rev’d	rev’d	VERB
ftr-294	549	11	613	613	NUM
ftr-294	549	12	f.3d	f.3d	NUM
ftr-294	549	13	1249	1249	NUM
ftr-294	549	14	(	(	PUNCT
ftr-294	549	15	10th	10th	ADJ
ftr-294	549	16	cir	cir	NOUN
ftr-294	549	17	.	.	PUNCT
ftr-294	549	18	2010	2010	NUM
ftr-294	549	19	)	)	PUNCT
ftr-294	549	20	.	.	PUNCT
ftr-294	550	1	96	96	NUM
ftr-294	550	2	.	.	PUNCT
ftr-294	551	1	murfam	murfam	PROPN
ftr-294	551	2	farms	farm	NOUN
ftr-294	551	3	,	,	PUNCT
ftr-294	551	4	88	88	NUM
ftr-294	551	5	fed	feed	VERB
ftr-294	551	6	.	.	PUNCT
ftr-294	552	1	cl	cl	NOUN
ftr-294	552	2	.	.	PUNCT
ftr-294	553	1	at	at	ADP
ftr-294	553	2	516	516	NUM
ftr-294	553	3	.	.	PUNCT
ftr-294	553	4	97	97	NUM
ftr-294	553	5	.	.	PUNCT
ftr-294	553	6	stobie	stobie	PROPN
ftr-294	553	7	creek	creek	PROPN
ftr-294	553	8	,	,	PUNCT
ftr-294	553	9	82	82	NUM
ftr-294	553	10	fed	fed	PROPN
ftr-294	553	11	.	.	PUNCT
ftr-294	553	12	cl	cl	NOUN
ftr-294	553	13	.	.	PUNCT
ftr-294	554	1	at	at	ADP
ftr-294	554	2	636	636	NUM
ftr-294	554	3	.	.	PUNCT
ftr-294	554	4	98	98	NUM
ftr-294	554	5	.	.	PUNCT
ftr-294	554	6	sala	sala	PROPN
ftr-294	554	7	,	,	PUNCT
ftr-294	554	8	552	552	NUM
ftr-294	554	9	f.	f.	PROPN
ftr-294	554	10	supp	supp	PROPN
ftr-294	554	11	.	.	PUNCT
ftr-294	555	1	2d	2d	PROPN
ftr-294	555	2	1167	1167	NUM
ftr-294	555	3	.	.	PUNCT
ftr-294	556	1	99	99	NUM
ftr-294	556	2	.	.	PUNCT
ftr-294	557	1	murfam	murfam	PROPN
ftr-294	557	2	farms	farm	NOUN
ftr-294	557	3	,	,	PUNCT
ftr-294	557	4	llc	llc	PROPN
ftr-294	557	5	v.	v.	PROPN
ftr-294	557	6	united	united	PROPN
ftr-294	557	7	states	states	PROPN
ftr-294	557	8	,	,	PUNCT
ftr-294	557	9	88	88	NUM
ftr-294	557	10	fed	feed	VERB
ftr-294	557	11	.	.	PUNCT
ftr-294	558	1	cl	cl	NOUN
ftr-294	558	2	.	.	PUNCT
ftr-294	559	1	516	516	NUM
ftr-294	559	2	,	,	PUNCT
ftr-294	559	3	519	519	NUM
ftr-294	559	4	(	(	PUNCT
ftr-294	559	5	2009	2009	NUM
ftr-294	559	6	)	)	PUNCT
ftr-294	559	7	.	.	PUNCT
ftr-294	560	1	100	100	NUM
ftr-294	560	2	.	.	PUNCT
ftr-294	560	3	id.at	id.at	VERB
ftr-294	560	4	520	520	NUM
ftr-294	560	5	.	.	PUNCT
ftr-294	561	1	101	101	NUM
ftr-294	561	2	.	.	PUNCT
ftr-294	562	1	i	i	PRON
ftr-294	562	2	d.	d.	PROPN
ftr-294	562	3	20	20	NUM
ftr-294	562	4	florida	florida	PROPN
ftr-294	562	5	tax	tax	NOUN
ftr-294	562	6	review	review	NOUN
ftr-294	562	7	vol	vol	NOUN
ftr-294	562	8	.	.	PUNCT
ftr-294	563	1	15:1	15:1	NUM
ftr-294	563	2	generally	generally	ADV
ftr-294	563	3	,	,	PUNCT
ftr-294	563	4	in	in	ADP
ftr-294	563	5	an	an	DET
ftr-294	563	6	exchange	exchange	NOUN
ftr-294	563	7	like	like	ADP
ftr-294	563	8	that	that	PRON
ftr-294	563	9	described	describe	VERB
ftr-294	563	10	,	,	PUNCT
ftr-294	563	11	taxpayers	taxpayer	NOUN
ftr-294	563	12	must	must	AUX
ftr-294	563	13	reduce	reduce	VERB
ftr-294	563	14	their	their	PRON
ftr-294	563	15	basis	basis	NOUN
ftr-294	563	16	in	in	ADP
ftr-294	563	17	acquired	acquire	VERB
ftr-294	563	18	partnership	partnership	NOUN
ftr-294	563	19	interests	interest	NOUN
ftr-294	563	20	by	by	ADP
ftr-294	563	21	the	the	DET
ftr-294	563	22	amount	amount	NOUN
ftr-294	563	23	of	of	ADP
ftr-294	563	24	liabilities	liability	NOUN
ftr-294	563	25	assumed	assume	VERB
ftr-294	563	26	by	by	ADP
ftr-294	563	27	that	that	DET
ftr-294	563	28	partnership	partnership	NOUN
ftr-294	563	29	.	.	PUNCT
ftr-294	564	1	however	however	ADV
ftr-294	564	2	,	,	PUNCT
ftr-294	564	3	under	under	ADP
ftr-294	564	4	the	the	DET
ftr-294	564	5	then	then	ADV
ftr-294	564	6	-	-	PUNCT
ftr-294	564	7	existing	exist	VERB
ftr-294	564	8	helmer	helmer	NOUN
ftr-294	564	9	doctrine	doctrine	NOUN
ftr-294	564	10	,	,	PUNCT
ftr-294	564	11	partners	partner	NOUN
ftr-294	564	12	did	do	AUX
ftr-294	564	13	not	not	PART
ftr-294	564	14	have	have	VERB
ftr-294	564	15	to	to	PART
ftr-294	564	16	reduce	reduce	VERB
ftr-294	564	17	their	their	PRON
ftr-294	564	18	bases	basis	NOUN
ftr-294	564	19	by	by	ADP
ftr-294	564	20	assumed	assume	VERB
ftr-294	564	21	contingent	contingent	ADJ
ftr-294	564	22	liability	liability	NOUN
ftr-294	564	23	amounts	amount	NOUN
ftr-294	564	24	,	,	PUNCT
ftr-294	564	25	including	include	VERB
ftr-294	564	26	short	short	ADJ
ftr-294	564	27	options	option	NOUN
ftr-294	564	28	.	.	PUNCT
ftr-294	565	1	102	102	NUM
ftr-294	565	2	the	the	DET
ftr-294	565	3	offsetting	offset	VERB
ftr-294	565	4	options	option	NOUN
ftr-294	565	5	expired	expire	VERB
ftr-294	565	6	according	accord	VERB
ftr-294	565	7	to	to	ADP
ftr-294	565	8	their	their	PRON
ftr-294	565	9	terms	term	NOUN
ftr-294	565	10	,	,	PUNCT
ftr-294	565	11	at	at	ADP
ftr-294	565	12	which	which	DET
ftr-294	565	13	time	time	NOUN
ftr-294	565	14	the	the	DET
ftr-294	565	15	partnership	partnership	NOUN
ftr-294	565	16	acquired	acquire	VERB
ftr-294	565	17	municipal	municipal	ADJ
ftr-294	565	18	bonds	bond	NOUN
ftr-294	565	19	.	.	PUNCT
ftr-294	566	1	103	103	NUM
ftr-294	566	2	as	as	SCONJ
ftr-294	566	3	was	be	AUX
ftr-294	566	4	always	always	ADV
ftr-294	566	5	planned	plan	VERB
ftr-294	566	6	,	,	PUNCT
ftr-294	566	7	the	the	DET
ftr-294	566	8	partnership	partnership	NOUN
ftr-294	566	9	interests	interest	NOUN
ftr-294	566	10	were	be	AUX
ftr-294	566	11	then	then	ADV
ftr-294	566	12	transferred	transfer	VERB
ftr-294	566	13	to	to	ADP
ftr-294	566	14	an	an	DET
ftr-294	566	15	s	s	NOUN
ftr-294	566	16	corporation	corporation	NOUN
ftr-294	566	17	and	and	CCONJ
ftr-294	566	18	the	the	DET
ftr-294	566	19	partnership	partnership	NOUN
ftr-294	566	20	was	be	AUX
ftr-294	566	21	liquidated	liquidate	VERB
ftr-294	566	22	.	.	PUNCT
ftr-294	567	1	104	104	NUM
ftr-294	567	2	as	as	SCONJ
ftr-294	567	3	was	be	AUX
ftr-294	567	4	also	also	ADV
ftr-294	567	5	planned	plan	VERB
ftr-294	567	6	,	,	PUNCT
ftr-294	567	7	the	the	DET
ftr-294	567	8	s	s	PROPN
ftr-294	567	9	corporation	corporation	NOUN
ftr-294	567	10	then	then	ADV
ftr-294	567	11	sold	sell	VERB
ftr-294	567	12	the	the	DET
ftr-294	567	13	municipal	municipal	ADJ
ftr-294	567	14	bonds	bond	NOUN
ftr-294	567	15	.	.	PUNCT
ftr-294	568	1	105	105	NUM
ftr-294	568	2	because	because	SCONJ
ftr-294	568	3	the	the	DET
ftr-294	568	4	corporation	corporation	NOUN
ftr-294	568	5	claimed	claim	VERB
ftr-294	568	6	that	that	SCONJ
ftr-294	568	7	the	the	DET
ftr-294	568	8	high	high	ADJ
ftr-294	568	9	basis	basis	NOUN
ftr-294	568	10	in	in	ADP
ftr-294	568	11	the	the	DET
ftr-294	568	12	partnership	partnership	NOUN
ftr-294	568	13	interests	interest	NOUN
ftr-294	568	14	attached	attach	VERB
ftr-294	568	15	to	to	ADP
ftr-294	568	16	the	the	DET
ftr-294	568	17	bonds	bond	NOUN
ftr-294	568	18	,	,	PUNCT
ftr-294	568	19	the	the	DET
ftr-294	568	20	sale	sale	NOUN
ftr-294	568	21	generated	generate	VERB
ftr-294	568	22	a	a	DET
ftr-294	568	23	large	large	ADJ
ftr-294	568	24	tax	tax	NOUN
ftr-294	568	25	loss	loss	NOUN
ftr-294	568	26	that	that	PRON
ftr-294	568	27	was	be	AUX
ftr-294	568	28	then	then	ADV
ftr-294	568	29	allocated	allocate	VERB
ftr-294	568	30	to	to	ADP
ftr-294	568	31	the	the	DET
ftr-294	568	32	partners	partner	NOUN
ftr-294	568	33	—	—	PUNCT
ftr-294	568	34	the	the	DET
ftr-294	568	35	members	member	NOUN
ftr-294	568	36	of	of	ADP
ftr-294	568	37	the	the	DET
ftr-294	568	38	murphy	murphy	PROPN
ftr-294	568	39	family	family	NOUN
ftr-294	568	40	.	.	PUNCT
ftr-294	569	1	106	106	NUM
ftr-294	570	1	the	the	DET
ftr-294	570	2	government	government	NOUN
ftr-294	570	3	argued	argue	VERB
ftr-294	570	4	,	,	PUNCT
ftr-294	570	5	inter	inter	PROPN
ftr-294	570	6	alia	alia	NOUN
ftr-294	570	7	,	,	PUNCT
ftr-294	570	8	that	that	DET
ftr-294	570	9	regulation	regulation	NOUN
ftr-294	570	10	1.7526	1.7526	NUM
ftr-294	570	11	applied	apply	VERB
ftr-294	570	12	retroactively	retroactively	ADV
ftr-294	570	13	to	to	ADP
ftr-294	570	14	the	the	DET
ftr-294	570	15	taxpayer	taxpayer	NOUN
ftr-294	570	16	’s	’s	PART
ftr-294	570	17	transactions	transaction	NOUN
ftr-294	570	18	which	which	PRON
ftr-294	570	19	would	would	AUX
ftr-294	570	20	require	require	VERB
ftr-294	570	21	the	the	DET
ftr-294	570	22	taxpayers	taxpayer	NOUN
ftr-294	570	23	to	to	PART
ftr-294	570	24	reduce	reduce	VERB
ftr-294	570	25	their	their	PRON
ftr-294	570	26	bases	basis	NOUN
ftr-294	570	27	in	in	ADP
ftr-294	570	28	the	the	DET
ftr-294	570	29	bonds	bond	NOUN
ftr-294	570	30	by	by	ADP
ftr-294	570	31	the	the	DET
ftr-294	570	32	short	short	ADJ
ftr-294	570	33	option	option	NOUN
ftr-294	570	34	amount	amount	NOUN
ftr-294	570	35	,	,	PUNCT
ftr-294	570	36	resulting	result	VERB
ftr-294	570	37	in	in	ADP
ftr-294	570	38	a	a	DET
ftr-294	570	39	disallowance	disallowance	NOUN
ftr-294	570	40	of	of	ADP
ftr-294	570	41	the	the	DET
ftr-294	570	42	large	large	ADJ
ftr-294	570	43	losses	loss	NOUN
ftr-294	570	44	claimed	claim	VERB
ftr-294	570	45	.	.	PUNCT
ftr-294	571	1	107	107	NUM
ftr-294	571	2	the	the	DET
ftr-294	571	3	court	court	NOUN
ftr-294	571	4	of	of	ADP
ftr-294	571	5	federal	federal	ADJ
ftr-294	571	6	claims	claim	NOUN
ftr-294	571	7	in	in	ADP
ftr-294	571	8	murfam	murfam	PROPN
ftr-294	571	9	farms	farm	NOUN
ftr-294	571	10	first	first	ADV
ftr-294	571	11	found	find	VERB
ftr-294	571	12	that	that	SCONJ
ftr-294	571	13	section	section	NOUN
ftr-294	571	14	309(c	309(c	NOUN
ftr-294	571	15	)	)	PUNCT
ftr-294	571	16	of	of	ADP
ftr-294	571	17	the	the	DET
ftr-294	571	18	2000	2000	NUM
ftr-294	571	19	act	act	NOUN
ftr-294	571	20	did	do	AUX
ftr-294	571	21	not	not	PART
ftr-294	571	22	expressly	expressly	ADV
ftr-294	571	23	authorize	authorize	VERB
ftr-294	571	24	the	the	DET
ftr-294	571	25	retroactive	retroactive	ADJ
ftr-294	571	26	application	application	NOUN
ftr-294	571	27	of	of	ADP
ftr-294	571	28	regulation	regulation	NOUN
ftr-294	571	29	section	section	NOUN
ftr-294	571	30	1.752	1.752	NUM
ftr-294	571	31	-	-	SYM
ftr-294	571	32	6	6	NUM
ftr-294	571	33	because	because	SCONJ
ftr-294	571	34	the	the	DET
ftr-294	571	35	regulation	regulation	NOUN
ftr-294	571	36	did	do	AUX
ftr-294	571	37	not	not	PART
ftr-294	571	38	“	"	PUNCT
ftr-294	571	39	prevent	prevent	VERB
ftr-294	571	40	the	the	DET
ftr-294	571	41	acceleration	acceleration	NOUN
ftr-294	571	42	or	or	CCONJ
ftr-294	571	43	duplication	duplication	NOUN
ftr-294	571	44	of	of	ADP
ftr-294	571	45	losses	loss	NOUN
ftr-294	571	46	”	"	PUNCT
ftr-294	571	47	as	as	SCONJ
ftr-294	571	48	required	require	VERB
ftr-294	571	49	.	.	PUNCT
ftr-294	572	1	108	108	NUM
ftr-294	572	2	in	in	ADP
ftr-294	572	3	arguing	argue	VERB
ftr-294	572	4	to	to	ADP
ftr-294	572	5	the	the	DET
ftr-294	572	6	contrary	contrary	NOUN
ftr-294	572	7	,	,	PUNCT
ftr-294	572	8	the	the	DET
ftr-294	572	9	government	government	NOUN
ftr-294	572	10	explained	explain	VERB
ftr-294	572	11	the	the	DET
ftr-294	572	12	similarity	similarity	NOUN
ftr-294	572	13	of	of	ADP
ftr-294	572	14	the	the	DET
ftr-294	572	15	cobra	cobra	NOUN
ftr-294	572	16	transaction	transaction	NOUN
ftr-294	572	17	to	to	ADP
ftr-294	572	18	the	the	DET
ftr-294	572	19	coltec	coltec	ADJ
ftr-294	572	20	transaction	transaction	NOUN
ftr-294	572	21	,	,	PUNCT
ftr-294	572	22	to	to	PART
ftr-294	572	23	which	which	PRON
ftr-294	572	24	congress	congress	PROPN
ftr-294	572	25	had	have	AUX
ftr-294	572	26	already	already	ADV
ftr-294	572	27	responded	respond	VERB
ftr-294	572	28	in	in	ADP
ftr-294	572	29	code	code	NOUN
ftr-294	572	30	section	section	NOUN
ftr-294	572	31	358	358	NUM
ftr-294	572	32	,	,	PUNCT
ftr-294	572	33	and	and	CCONJ
ftr-294	572	34	argued	argue	VERB
ftr-294	572	35	that	that	SCONJ
ftr-294	572	36	,	,	PUNCT
ftr-294	572	37	like	like	ADP
ftr-294	572	38	that	that	DET
ftr-294	572	39	transaction	transaction	NOUN
ftr-294	572	40	,	,	PUNCT
ftr-294	572	41	the	the	DET
ftr-294	572	42	murfam	murfam	PROPN
ftr-294	572	43	farms	farm	NOUN
ftr-294	572	44	transaction	transaction	NOUN
ftr-294	572	45	resulted	result	VERB
ftr-294	572	46	in	in	ADP
ftr-294	572	47	duplicative	duplicative	ADJ
ftr-294	572	48	losses	loss	NOUN
ftr-294	572	49	.	.	PUNCT
ftr-294	573	1	109	109	NUM
ftr-294	573	2	the	the	DET
ftr-294	573	3	first	first	ADJ
ftr-294	573	4	loss	loss	NOUN
ftr-294	573	5	,	,	PUNCT
ftr-294	573	6	the	the	DET
ftr-294	573	7	government	government	NOUN
ftr-294	573	8	argued	argue	VERB
ftr-294	573	9	,	,	PUNCT
ftr-294	573	10	was	be	AUX
ftr-294	573	11	claimed	claim	VERB
ftr-294	573	12	by	by	ADP
ftr-294	573	13	the	the	DET
ftr-294	573	14	partnership	partnership	NOUN
ftr-294	573	15	when	when	SCONJ
ftr-294	573	16	the	the	DET
ftr-294	573	17	options	option	NOUN
ftr-294	573	18	expired	expire	VERB
ftr-294	573	19	worthless	worthless	ADJ
ftr-294	573	20	.	.	PUNCT
ftr-294	574	1	110	110	NUM
ftr-294	574	2	because	because	SCONJ
ftr-294	574	3	most	most	ADJ
ftr-294	574	4	or	or	CCONJ
ftr-294	574	5	all	all	PRON
ftr-294	574	6	of	of	ADP
ftr-294	574	7	the	the	DET
ftr-294	574	8	options	option	NOUN
ftr-294	574	9	expired	expire	VERB
ftr-294	574	10	“	"	PUNCT
ftr-294	574	11	out	out	ADP
ftr-294	574	12	of	of	ADP
ftr-294	574	13	the	the	DET
ftr-294	574	14	money	money	NOUN
ftr-294	574	15	”	"	PUNCT
ftr-294	574	16	the	the	DET
ftr-294	574	17	partnership	partnership	NOUN
ftr-294	574	18	claimed	claim	VERB
ftr-294	574	19	losses	loss	NOUN
ftr-294	574	20	that	that	PRON
ftr-294	574	21	were	be	AUX
ftr-294	574	22	then	then	ADV
ftr-294	574	23	allocated	allocate	VERB
ftr-294	574	24	to	to	ADP
ftr-294	574	25	the	the	DET
ftr-294	574	26	individual	individual	ADJ
ftr-294	574	27	102	102	NUM
ftr-294	574	28	.	.	PUNCT
ftr-294	575	1	i	i	PRON
ftr-294	575	2	d.	d.	PROPN
ftr-294	575	3	at	at	ADP
ftr-294	575	4	521	521	NUM
ftr-294	575	5	.	.	PROPN
ftr-294	575	6	103	103	NUM
ftr-294	575	7	.	.	PUNCT
ftr-294	576	1	i	i	PRON
ftr-294	576	2	d.	d.	PROPN
ftr-294	576	3	at	at	ADP
ftr-294	576	4	520	520	NUM
ftr-294	576	5	.	.	PUNCT
ftr-294	577	1	104	104	NUM
ftr-294	577	2	.	.	PUNCT
ftr-294	578	1	murfam	murfam	PROPN
ftr-294	578	2	farms	farm	NOUN
ftr-294	578	3	,	,	PUNCT
ftr-294	578	4	llc	llc	PROPN
ftr-294	578	5	v.	v.	PROPN
ftr-294	578	6	united	united	PROPN
ftr-294	578	7	states	states	PROPN
ftr-294	578	8	,	,	PUNCT
ftr-294	578	9	88	88	NUM
ftr-294	578	10	fed	feed	VERB
ftr-294	578	11	.	.	PUNCT
ftr-294	579	1	cl	cl	NOUN
ftr-294	579	2	.	.	PUNCT
ftr-294	580	1	516	516	NUM
ftr-294	580	2	,	,	PUNCT
ftr-294	580	3	520	520	NUM
ftr-294	580	4	(	(	PUNCT
ftr-294	580	5	2009	2009	NUM
ftr-294	580	6	)	)	PUNCT
ftr-294	580	7	.	.	PUNCT
ftr-294	581	1	105	105	NUM
ftr-294	581	2	.	.	PUNCT
ftr-294	582	1	i	i	PRON
ftr-294	582	2	d.	d.	PROPN
ftr-294	582	3	106	106	NUM
ftr-294	582	4	.	.	PUNCT
ftr-294	583	1	i	i	PRON
ftr-294	583	2	d.	d.	PROPN
ftr-294	583	3	107	107	NUM
ftr-294	583	4	.	.	PUNCT
ftr-294	584	1	i	i	PRON
ftr-294	584	2	d.	d.	PROPN
ftr-294	584	3	at	at	ADP
ftr-294	584	4	521–2	521–2	NUM
ftr-294	584	5	.	.	PUNCT
ftr-294	584	6	108	108	NUM
ftr-294	584	7	.	.	PUNCT
ftr-294	585	1	i	i	PRON
ftr-294	585	2	d.	d.	PROPN
ftr-294	585	3	at	at	ADP
ftr-294	585	4	523–26	523–26	NUM
ftr-294	585	5	.	.	PUNCT
ftr-294	586	1	109	109	NUM
ftr-294	586	2	.	.	PUNCT
ftr-294	587	1	see	see	VERB
ftr-294	587	2	united	united	PROPN
ftr-294	587	3	states	states	PROPN
ftr-294	587	4	supplemental	supplemental	ADJ
ftr-294	587	5	memorandum	memorandum	NOUN
ftr-294	587	6	responding	respond	VERB
ftr-294	587	7	to	to	ADP
ftr-294	587	8	court	court	NOUN
ftr-294	587	9	order	order	NOUN
ftr-294	587	10	,	,	PUNCT
ftr-294	587	11	supra	supra	PROPN
ftr-294	587	12	note	note	NOUN
ftr-294	587	13	59	59	NUM
ftr-294	587	14	.	.	PUNCT
ftr-294	588	1	it	it	PRON
ftr-294	588	2	did	do	AUX
ftr-294	588	3	not	not	PART
ftr-294	588	4	argue	argue	VERB
ftr-294	588	5	that	that	SCONJ
ftr-294	588	6	the	the	DET
ftr-294	588	7	loss	loss	NOUN
ftr-294	588	8	was	be	AUX
ftr-294	588	9	accelerated	accelerate	VERB
ftr-294	588	10	,	,	PUNCT
ftr-294	588	11	see	see	VERB
ftr-294	588	12	united	united	PROPN
ftr-294	588	13	states	states	PROPN
ftr-294	588	14	;	;	PUNCT
ftr-294	588	15	supplemental	supplemental	ADJ
ftr-294	588	16	memorandum	memorandum	NOUN
ftr-294	588	17	of	of	ADP
ftr-294	588	18	law	law	NOUN
ftr-294	588	19	in	in	ADP
ftr-294	588	20	opposition	opposition	NOUN
ftr-294	588	21	to	to	PART
ftr-294	588	22	plaintiff	plaintiff	VERB
ftr-294	588	23	’s	’s	PART
ftr-294	588	24	motion	motion	NOUN
ftr-294	588	25	for	for	ADP
ftr-294	588	26	partial	partial	ADJ
ftr-294	588	27	summary	summary	NOUN
ftr-294	588	28	judgment	judgment	NOUN
ftr-294	588	29	as	as	ADP
ftr-294	588	30	to	to	ADP
ftr-294	588	31	the	the	DET
ftr-294	588	32	validity	validity	NOUN
ftr-294	588	33	of	of	ADP
ftr-294	588	34	treasury	treasury	PROPN
ftr-294	588	35	regulation	regulation	NOUN
ftr-294	588	36	1.752	1.752	NUM
ftr-294	588	37	-	-	SYM
ftr-294	588	38	6	6	NUM
ftr-294	588	39	,	,	PUNCT
ftr-294	588	40	murfam	murfam	NOUN
ftr-294	588	41	farms	farm	NOUN
ftr-294	588	42	,	,	PUNCT
ftr-294	588	43	2010	2010	NUM
ftr-294	588	44	wl	wl	NOUN
ftr-294	588	45	3260167	3260167	NUM
ftr-294	588	46	(	(	PUNCT
ftr-294	588	47	fed.cl	fed.cl	PROPN
ftr-294	588	48	.	.	PUNCT
ftr-294	589	1	aug	aug	PROPN
ftr-294	589	2	16	16	NUM
ftr-294	589	3	,	,	PUNCT
ftr-294	589	4	2010	2010	NUM
ftr-294	589	5	)	)	PUNCT
ftr-294	589	6	,	,	PUNCT
ftr-294	589	7	no	no	INTJ
ftr-294	589	8	.	.	PUNCT
ftr-294	590	1	1:06	1:06	NUM
ftr-294	590	2	-	-	PUNCT
ftr-294	590	3	cv-00245	cv-00245	NOUN
ftr-294	590	4	-	-	PUNCT
ftr-294	590	5	ejd	ejd	PROPN
ftr-294	590	6	at	at	ADP
ftr-294	590	7	2	2	NUM
ftr-294	590	8	-	-	SYM
ftr-294	590	9	10	10	NUM
ftr-294	590	10	[	[	X
ftr-294	590	11	hereinafter	hereinafter	NOUN
ftr-294	590	12	united	united	PROPN
ftr-294	590	13	states	states	PROPN
ftr-294	590	14	supplemental	supplemental	ADJ
ftr-294	590	15	memorandum	memorandum	NOUN
ftr-294	590	16	regarding	regard	VERB
ftr-294	590	17	validity	validity	NOUN
ftr-294	590	18	of	of	ADP
ftr-294	590	19	treasury	treasury	NOUN
ftr-294	590	20	regulation	regulation	NOUN
ftr-294	590	21	1.752	1.752	NUM
ftr-294	590	22	-	-	SYM
ftr-294	590	23	6	6	NUM
ftr-294	590	24	]	]	PUNCT
ftr-294	590	25	.	.	PUNCT
ftr-294	591	1	110	110	NUM
ftr-294	591	2	.	.	PUNCT
ftr-294	592	1	united	united	PROPN
ftr-294	592	2	states	states	PROPN
ftr-294	592	3	supplemental	supplemental	ADJ
ftr-294	592	4	memorandum	memorandum	NOUN
ftr-294	592	5	regarding	regard	VERB
ftr-294	592	6	validity	validity	NOUN
ftr-294	592	7	of	of	ADP
ftr-294	592	8	treasury	treasury	NOUN
ftr-294	592	9	regulation	regulation	NOUN
ftr-294	592	10	1.752	1.752	NUM
ftr-294	592	11	-	-	SYM
ftr-294	592	12	6	6	NUM
ftr-294	592	13	,	,	PUNCT
ftr-294	592	14	supra	supra	ADJ
ftr-294	592	15	note	note	NOUN
ftr-294	592	16	109	109	NUM
ftr-294	592	17	,	,	PUNCT
ftr-294	592	18	at	at	ADP
ftr-294	592	19	4–10	4–10	NOUN
ftr-294	592	20	.	.	PUNCT
ftr-294	593	1	2013	2013	NUM
ftr-294	593	2	]	]	PUNCT
ftr-294	593	3	tax	tax	NOUN
ftr-294	593	4	abuse	abuse	NOUN
ftr-294	593	5	according	accord	VERB
ftr-294	593	6	to	to	ADP
ftr-294	593	7	whom	whom	PRON
ftr-294	593	8	?	?	PUNCT
ftr-294	594	1	21	21	NUM
ftr-294	594	2	members	member	NOUN
ftr-294	594	3	of	of	ADP
ftr-294	594	4	the	the	DET
ftr-294	594	5	murphy	murphy	PROPN
ftr-294	594	6	family	family	NOUN
ftr-294	594	7	,	,	PUNCT
ftr-294	594	8	as	as	ADP
ftr-294	594	9	partners	partner	NOUN
ftr-294	594	10	.	.	PUNCT
ftr-294	595	1	111	111	NUM
ftr-294	595	2	a	a	DET
ftr-294	595	3	second	second	ADJ
ftr-294	595	4	duplicative	duplicative	ADJ
ftr-294	595	5	loss	loss	NOUN
ftr-294	595	6	,	,	PUNCT
ftr-294	595	7	the	the	DET
ftr-294	595	8	government	government	NOUN
ftr-294	595	9	argued	argue	VERB
ftr-294	595	10	,	,	PUNCT
ftr-294	595	11	was	be	AUX
ftr-294	595	12	claimed	claim	VERB
ftr-294	595	13	when	when	SCONJ
ftr-294	595	14	the	the	DET
ftr-294	595	15	municipal	municipal	ADJ
ftr-294	595	16	bonds	bond	NOUN
ftr-294	595	17	were	be	AUX
ftr-294	595	18	sold	sell	VERB
ftr-294	595	19	by	by	ADP
ftr-294	595	20	the	the	DET
ftr-294	595	21	s	s	PROPN
ftr-294	595	22	corporation	corporation	NOUN
ftr-294	595	23	,	,	PUNCT
ftr-294	595	24	because	because	SCONJ
ftr-294	595	25	the	the	DET
ftr-294	595	26	s	s	PROPN
ftr-294	595	27	corporation	corporation	NOUN
ftr-294	595	28	“	"	PUNCT
ftr-294	595	29	claimed	claim	VERB
ftr-294	595	30	that	that	SCONJ
ftr-294	595	31	the	the	DET
ftr-294	595	32	artificially	artificially	ADV
ftr-294	595	33	inflated	inflated	ADJ
ftr-294	595	34	bases	basis	NOUN
ftr-294	595	35	in	in	ADP
ftr-294	595	36	their	their	PRON
ftr-294	595	37	partnership	partnership	NOUN
ftr-294	595	38	interests	interest	NOUN
ftr-294	595	39	then	then	ADV
ftr-294	595	40	carried	carry	VERB
ftr-294	595	41	over	over	ADP
ftr-294	595	42	and	and	CCONJ
ftr-294	595	43	attached	attach	VERB
ftr-294	595	44	to	to	ADP
ftr-294	595	45	the	the	DET
ftr-294	595	46	[	[	NOUN
ftr-294	595	47	bonds	bond	NOUN
ftr-294	595	48	]	]	PUNCT
ftr-294	595	49	.	.	PUNCT
ftr-294	595	50	”	"	PUNCT
ftr-294	596	1	112	112	NUM
ftr-294	596	2	by	by	ADP
ftr-294	596	3	doing	do	VERB
ftr-294	596	4	so	so	ADV
ftr-294	596	5	,	,	PUNCT
ftr-294	596	6	the	the	DET
ftr-294	596	7	s	s	PROPN
ftr-294	596	8	corporation	corporation	NOUN
ftr-294	596	9	claimed	claim	VERB
ftr-294	596	10	a	a	DET
ftr-294	596	11	large	large	ADJ
ftr-294	596	12	non	non	ADJ
ftr-294	596	13	-	-	ADJ
ftr-294	596	14	economic	economic	ADJ
ftr-294	596	15	loss	loss	NOUN
ftr-294	596	16	of	of	ADP
ftr-294	596	17	$	$	SYM
ftr-294	596	18	61,543,012	61,543,012	NUM
ftr-294	596	19	from	from	ADP
ftr-294	596	20	this	this	DET
ftr-294	596	21	sale	sale	NOUN
ftr-294	596	22	,	,	PUNCT
ftr-294	596	23	and	and	CCONJ
ftr-294	596	24	the	the	DET
ftr-294	596	25	individual	individual	ADJ
ftr-294	596	26	members	member	NOUN
ftr-294	596	27	of	of	ADP
ftr-294	596	28	the	the	DET
ftr-294	596	29	murphy	murphy	PROPN
ftr-294	596	30	family	family	NOUN
ftr-294	596	31	then	then	ADV
ftr-294	596	32	reported	report	VERB
ftr-294	596	33	their	their	PRON
ftr-294	596	34	alleged	allege	VERB
ftr-294	596	35	pro	pro	ADJ
ftr-294	596	36	-	-	ADJ
ftr-294	596	37	rata	rata	ADJ
ftr-294	596	38	share	share	NOUN
ftr-294	596	39	of	of	ADP
ftr-294	596	40	losses	loss	NOUN
ftr-294	596	41	.	.	PUNCT
ftr-294	597	1	113	113	NUM
ftr-294	597	2	the	the	DET
ftr-294	597	3	court	court	NOUN
ftr-294	597	4	,	,	PUNCT
ftr-294	597	5	however	however	ADV
ftr-294	597	6	,	,	PUNCT
ftr-294	597	7	rejected	reject	VERB
ftr-294	597	8	this	this	DET
ftr-294	597	9	argument	argument	NOUN
ftr-294	597	10	.	.	PUNCT
ftr-294	598	1	it	it	PRON
ftr-294	598	2	agreed	agree	VERB
ftr-294	598	3	that	that	SCONJ
ftr-294	598	4	the	the	DET
ftr-294	598	5	taxpayers	taxpayer	NOUN
ftr-294	598	6	had	have	AUX
ftr-294	598	7	artificially	artificially	ADV
ftr-294	598	8	inflated	inflate	VERB
ftr-294	598	9	their	their	PRON
ftr-294	598	10	basis	basis	NOUN
ftr-294	598	11	,	,	PUNCT
ftr-294	598	12	which	which	PRON
ftr-294	598	13	may	may	AUX
ftr-294	598	14	have	have	AUX
ftr-294	598	15	resulted	result	VERB
ftr-294	598	16	in	in	ADP
ftr-294	598	17	their	their	PRON
ftr-294	598	18	claiming	claim	VERB
ftr-294	598	19	non	non	ADJ
ftr-294	598	20	-	-	ADJ
ftr-294	598	21	economic	economic	ADJ
ftr-294	598	22	losses	loss	NOUN
ftr-294	598	23	.	.	PUNCT
ftr-294	599	1	the	the	DET
ftr-294	599	2	court	court	NOUN
ftr-294	599	3	found	find	VERB
ftr-294	599	4	,	,	PUNCT
ftr-294	599	5	however	however	ADV
ftr-294	599	6	,	,	PUNCT
ftr-294	599	7	that	that	SCONJ
ftr-294	599	8	because	because	SCONJ
ftr-294	599	9	s	s	VERB
ftr-294	599	10	corporations	corporation	NOUN
ftr-294	599	11	are	be	AUX
ftr-294	599	12	pass	pass	VERB
ftr-294	599	13	-	-	PUNCT
ftr-294	599	14	through	through	ADP
ftr-294	599	15	entities	entity	NOUN
ftr-294	599	16	—	—	PUNCT
ftr-294	599	17	i.e.	i.e.	X
ftr-294	599	18	entities	entity	NOUN
ftr-294	599	19	that	that	PRON
ftr-294	599	20	do	do	AUX
ftr-294	599	21	not	not	PART
ftr-294	599	22	themselves	themselves	PRON
ftr-294	599	23	pay	pay	VERB
ftr-294	599	24	taxes	taxis	NOUN
ftr-294	599	25	and	and	CCONJ
ftr-294	599	26	instead	instead	ADV
ftr-294	599	27	pass	pass	VERB
ftr-294	599	28	their	their	PRON
ftr-294	599	29	taxable	taxable	ADJ
ftr-294	599	30	income	income	NOUN
ftr-294	599	31	to	to	ADP
ftr-294	599	32	their	their	PRON
ftr-294	599	33	owners	owner	NOUN
ftr-294	599	34	—	—	PUNCT
ftr-294	599	35	that	that	SCONJ
ftr-294	599	36	the	the	DET
ftr-294	599	37	losses	loss	NOUN
ftr-294	599	38	were	be	AUX
ftr-294	599	39	not	not	PART
ftr-294	599	40	duplicative	duplicative	ADJ
ftr-294	599	41	as	as	SCONJ
ftr-294	599	42	required	require	VERB
ftr-294	599	43	by	by	ADP
ftr-294	599	44	section	section	NOUN
ftr-294	599	45	309(c	309(c	PROPN
ftr-294	599	46	)	)	PUNCT
ftr-294	599	47	.	.	PUNCT
ftr-294	600	1	114	114	NUM
ftr-294	600	2	the	the	DET
ftr-294	600	3	court	court	NOUN
ftr-294	600	4	also	also	ADV
ftr-294	600	5	found	find	VERB
ftr-294	600	6	that	that	SCONJ
ftr-294	600	7	regulation	regulation	NOUN
ftr-294	600	8	section	section	NOUN
ftr-294	600	9	1.752	1.752	NUM
ftr-294	600	10	-	-	SYM
ftr-294	600	11	6	6	NUM
ftr-294	600	12	did	do	AUX
ftr-294	600	13	not	not	PART
ftr-294	600	14	prevent	prevent	VERB
ftr-294	600	15	abuse	abuse	NOUN
ftr-294	600	16	within	within	ADP
ftr-294	600	17	the	the	DET
ftr-294	600	18	meaning	meaning	NOUN
ftr-294	600	19	of	of	ADP
ftr-294	600	20	section	section	NOUN
ftr-294	600	21	7805(b)(3	7805(b)(3	NOUN
ftr-294	600	22	)	)	PUNCT
ftr-294	600	23	.	.	PUNCT
ftr-294	601	1	the	the	DET
ftr-294	601	2	government	government	NOUN
ftr-294	601	3	argued	argue	VERB
ftr-294	601	4	that	that	SCONJ
ftr-294	601	5	prevention	prevention	NOUN
ftr-294	601	6	of	of	ADP
ftr-294	601	7	abuse	abuse	NOUN
ftr-294	601	8	should	should	AUX
ftr-294	601	9	be	be	AUX
ftr-294	601	10	defined	define	VERB
ftr-294	601	11	expansively	expansively	ADV
ftr-294	601	12	.	.	PUNCT
ftr-294	601	13	115	115	NUM
ftr-294	601	14	while	while	SCONJ
ftr-294	601	15	abuse	abuse	NOUN
ftr-294	601	16	is	be	AUX
ftr-294	601	17	not	not	PART
ftr-294	601	18	defined	define	VERB
ftr-294	601	19	in	in	ADP
ftr-294	601	20	section	section	NOUN
ftr-294	601	21	7805(b)(3	7805(b)(3	NOUN
ftr-294	601	22	)	)	PUNCT
ftr-294	601	23	,	,	PUNCT
ftr-294	601	24	the	the	DET
ftr-294	601	25	government	government	NOUN
ftr-294	601	26	explained	explain	VERB
ftr-294	601	27	,	,	PUNCT
ftr-294	601	28	it	it	PRON
ftr-294	601	29	is	be	AUX
ftr-294	601	30	defined	define	VERB
ftr-294	601	31	elsewhere	elsewhere	ADV
ftr-294	601	32	in	in	ADP
ftr-294	601	33	the	the	DET
ftr-294	601	34	internal	internal	ADJ
ftr-294	601	35	revenue	revenue	NOUN
ftr-294	601	36	code	code	NOUN
ftr-294	601	37	.	.	PUNCT
ftr-294	602	1	116	116	NUM
ftr-294	602	2	for	for	ADP
ftr-294	602	3	instance	instance	NOUN
ftr-294	602	4	,	,	PUNCT
ftr-294	602	5	it	it	PRON
ftr-294	602	6	explained	explain	VERB
ftr-294	602	7	that	that	SCONJ
ftr-294	602	8	section	section	NOUN
ftr-294	602	9	357(b)(1	357(b)(1	NUM
ftr-294	602	10	)	)	PUNCT
ftr-294	602	11	provides	provide	VERB
ftr-294	602	12	an	an	DET
ftr-294	602	13	anti	anti	ADJ
ftr-294	602	14	-	-	ADJ
ftr-294	602	15	abuse	abuse	ADJ
ftr-294	602	16	rule	rule	NOUN
ftr-294	602	17	preventing	prevent	VERB
ftr-294	602	18	taxpayers	taxpayer	NOUN
ftr-294	602	19	from	from	ADP
ftr-294	602	20	claiming	claim	VERB
ftr-294	602	21	that	that	SCONJ
ftr-294	602	22	an	an	DET
ftr-294	602	23	exchange	exchange	NOUN
ftr-294	602	24	is	be	AUX
ftr-294	602	25	tax	tax	NOUN
ftr-294	602	26	free	free	ADJ
ftr-294	602	27	when	when	SCONJ
ftr-294	602	28	the	the	DET
ftr-294	602	29	transferee	transferee	NOUN
ftr-294	602	30	assumes	assume	VERB
ftr-294	602	31	liabilities	liability	NOUN
ftr-294	602	32	“	"	PUNCT
ftr-294	602	33	principally	principally	ADV
ftr-294	602	34	for	for	ADP
ftr-294	602	35	tax	tax	NOUN
ftr-294	602	36	avoidance	avoidance	NOUN
ftr-294	602	37	purposes	purpose	NOUN
ftr-294	603	1	[	[	X
ftr-294	603	2	that	that	PRON
ftr-294	603	3	]	]	PUNCT
ftr-294	603	4	lack	lack	VERB
ftr-294	603	5	a	a	DET
ftr-294	603	6	bona	bona	ADJ
ftr-294	603	7	fide	fide	ADJ
ftr-294	603	8	business	business	NOUN
ftr-294	603	9	purpose	purpose	NOUN
ftr-294	603	10	.	.	PUNCT
ftr-294	603	11	”	"	PUNCT
ftr-294	604	1	117	117	NUM
ftr-294	604	2	the	the	DET
ftr-294	604	3	government	government	NOUN
ftr-294	604	4	also	also	ADV
ftr-294	604	5	cited	cite	VERB
ftr-294	604	6	the	the	DET
ftr-294	604	7	broad	broad	ADJ
ftr-294	604	8	anti	anti	ADJ
ftr-294	604	9	-	-	ADJ
ftr-294	604	10	abuse	abuse	ADJ
ftr-294	604	11	rules	rule	NOUN
ftr-294	604	12	of	of	ADP
ftr-294	604	13	treasury	treasury	NOUN
ftr-294	604	14	regulation	regulation	NOUN
ftr-294	604	15	1.701	1.701	NUM
ftr-294	604	16	-	-	SYM
ftr-294	604	17	2	2	NUM
ftr-294	604	18	,	,	PUNCT
ftr-294	604	19	which	which	PRON
ftr-294	604	20	require	require	VERB
ftr-294	604	21	that	that	SCONJ
ftr-294	604	22	partnerships	partnership	NOUN
ftr-294	604	23	“	"	PUNCT
ftr-294	604	24	be	be	AUX
ftr-294	604	25	bona	bona	ADJ
ftr-294	604	26	fide	fide	ADJ
ftr-294	604	27	and	and	CCONJ
ftr-294	604	28	[	[	X
ftr-294	604	29	that	that	PRON
ftr-294	604	30	]	]	PUNCT
ftr-294	604	31	each	each	DET
ftr-294	604	32	partnership	partnership	NOUN
ftr-294	604	33	transaction	transaction	NOUN
ftr-294	604	34	or	or	CCONJ
ftr-294	604	35	series	series	NOUN
ftr-294	604	36	of	of	ADP
ftr-294	604	37	transactions	transaction	NOUN
ftr-294	604	38	…	…	PUNCT
ftr-294	604	39	be	be	AUX
ftr-294	604	40	entered	enter	VERB
ftr-294	604	41	into	into	ADP
ftr-294	604	42	for	for	ADP
ftr-294	604	43	a	a	DET
ftr-294	604	44	substantial	substantial	ADJ
ftr-294	604	45	business	business	NOUN
ftr-294	604	46	purpose	purpose	NOUN
ftr-294	604	47	.	.	PUNCT
ftr-294	604	48	”	"	PUNCT
ftr-294	605	1	118	118	NUM
ftr-294	605	2	the	the	DET
ftr-294	605	3	government	government	NOUN
ftr-294	605	4	argued	argue	VERB
ftr-294	605	5	that	that	SCONJ
ftr-294	605	6	abuse	abuse	NOUN
ftr-294	605	7	111	111	NUM
ftr-294	605	8	.	.	PUNCT
ftr-294	606	1	i	i	PRON
ftr-294	606	2	d.	d.	PROPN
ftr-294	606	3	at	at	ADP
ftr-294	606	4	4–10	4–10	NOUN
ftr-294	606	5	.	.	PUNCT
ftr-294	607	1	112	112	NUM
ftr-294	607	2	.	.	PUNCT
ftr-294	608	1	i	i	PRON
ftr-294	608	2	d.	d.	PROPN
ftr-294	608	3	at	at	ADP
ftr-294	608	4	4	4	NUM
ftr-294	608	5	.	.	NOUN
ftr-294	608	6	113	113	NUM
ftr-294	608	7	.	.	PUNCT
ftr-294	609	1	i	i	PRON
ftr-294	609	2	d.	d.	PROPN
ftr-294	609	3	114	114	NUM
ftr-294	609	4	.	.	PUNCT
ftr-294	610	1	i	i	PRON
ftr-294	610	2	d.	d.	PROPN
ftr-294	610	3	the	the	DET
ftr-294	610	4	court	court	NOUN
ftr-294	610	5	found	find	VERB
ftr-294	610	6	that	that	SCONJ
ftr-294	610	7	the	the	DET
ftr-294	610	8	government	government	NOUN
ftr-294	610	9	’s	’s	PART
ftr-294	610	10	argument	argument	NOUN
ftr-294	610	11	amounted	amount	VERB
ftr-294	610	12	to	to	ADP
ftr-294	610	13	“	"	PUNCT
ftr-294	610	14	a	a	DET
ftr-294	610	15	cosmetic	cosmetic	ADJ
ftr-294	610	16	reframing	reframing	NOUN
ftr-294	610	17	of	of	ADP
ftr-294	610	18	[	[	PUNCT
ftr-294	610	19	the	the	DET
ftr-294	610	20	government	government	NOUN
ftr-294	610	21	’s	’s	AUX
ftr-294	610	22	previously	previously	ADV
ftr-294	610	23	asserted	assert	VERB
ftr-294	610	24	]	]	PUNCT
ftr-294	610	25	argument	argument	NOUN
ftr-294	610	26	that	that	SCONJ
ftr-294	610	27	[	[	X
ftr-294	610	28	the	the	DET
ftr-294	610	29	taxpayer	taxpayer	NOUN
ftr-294	610	30	’s	’s	PART
ftr-294	610	31	]	]	PUNCT
ftr-294	610	32	transaction	transaction	NOUN
ftr-294	610	33	created	create	VERB
ftr-294	610	34	‘	'	PUNCT
ftr-294	610	35	artificially	artificially	ADV
ftr-294	610	36	inflated	inflated	ADJ
ftr-294	610	37	basis	basis	NOUN
ftr-294	610	38	in	in	ADP
ftr-294	610	39	the	the	DET
ftr-294	610	40	s	s	PART
ftr-294	610	41	corporation	corporation	NOUN
ftr-294	610	42	.	.	PUNCT
ftr-294	610	43	’	'	PUNCT
ftr-294	610	44	”	"	PUNCT
ftr-294	610	45	however	however	ADV
ftr-294	610	46	,	,	PUNCT
ftr-294	610	47	the	the	DET
ftr-294	610	48	court	court	NOUN
ftr-294	610	49	held	hold	VERB
ftr-294	610	50	,	,	PUNCT
ftr-294	610	51	“	"	PUNCT
ftr-294	610	52	[	[	X
ftr-294	610	53	t]he	t]he	X
ftr-294	610	54	mandate	mandate	NOUN
ftr-294	610	55	of	of	ADP
ftr-294	610	56	congress	congress	PROPN
ftr-294	610	57	to	to	ADP
ftr-294	610	58	the	the	DET
ftr-294	610	59	treasury	treasury	NOUN
ftr-294	610	60	in	in	ADP
ftr-294	610	61	section	section	NOUN
ftr-294	610	62	309(c)(1	309(c)(1	PROPN
ftr-294	610	63	)	)	PUNCT
ftr-294	610	64	…	…	PUNCT
ftr-294	610	65	was	be	AUX
ftr-294	610	66	not	not	PART
ftr-294	610	67	to	to	PART
ftr-294	610	68	combat	combat	VERB
ftr-294	610	69	inflation	inflation	NOUN
ftr-294	610	70	of	of	ADP
ftr-294	610	71	basis	basis	NOUN
ftr-294	610	72	–	–	PUNCT
ftr-294	610	73	artificial	artificial	ADJ
ftr-294	610	74	or	or	CCONJ
ftr-294	610	75	otherwise	otherwise	ADV
ftr-294	610	76	–	–	PUNCT
ftr-294	610	77	rather	rather	ADV
ftr-294	610	78	,	,	PUNCT
ftr-294	610	79	to	to	PART
ftr-294	610	80	preclude	preclude	VERB
ftr-294	610	81	the	the	DET
ftr-294	610	82	acceleration	acceleration	NOUN
ftr-294	610	83	and/or	and/or	CCONJ
ftr-294	610	84	duplication	duplication	NOUN
ftr-294	610	85	of	of	ADP
ftr-294	610	86	losses	loss	NOUN
ftr-294	610	87	.	.	PUNCT
ftr-294	610	88	”	"	PUNCT
ftr-294	611	1	murfam	murfam	PROPN
ftr-294	611	2	farms	farm	NOUN
ftr-294	611	3	,	,	PUNCT
ftr-294	611	4	llc	llc	PROPN
ftr-294	611	5	v.	v.	PROPN
ftr-294	611	6	united	united	PROPN
ftr-294	611	7	states	states	PROPN
ftr-294	611	8	,	,	PUNCT
ftr-294	611	9	88	88	NUM
ftr-294	611	10	fed	feed	VERB
ftr-294	611	11	.	.	PUNCT
ftr-294	611	12	cl	cl	NOUN
ftr-294	611	13	.	.	PUNCT
ftr-294	612	1	516	516	NUM
ftr-294	612	2	,	,	PUNCT
ftr-294	612	3	525–26	525–26	NUM
ftr-294	612	4	(	(	PUNCT
ftr-294	612	5	2009	2009	NUM
ftr-294	612	6	)	)	PUNCT
ftr-294	612	7	.	.	PUNCT
ftr-294	613	1	115	115	NUM
ftr-294	613	2	.	.	PUNCT
ftr-294	614	1	to	to	PART
ftr-294	614	2	help	help	VERB
ftr-294	614	3	it	it	PRON
ftr-294	614	4	determine	determine	VERB
ftr-294	614	5	whether	whether	SCONJ
ftr-294	614	6	the	the	DET
ftr-294	614	7	retroactive	retroactive	ADJ
ftr-294	614	8	application	application	NOUN
ftr-294	614	9	of	of	ADP
ftr-294	614	10	regulation	regulation	NOUN
ftr-294	614	11	1.752	1.752	NUM
ftr-294	614	12	-	-	SYM
ftr-294	614	13	6	6	NUM
ftr-294	614	14	would	would	AUX
ftr-294	614	15	“	"	PUNCT
ftr-294	614	16	prevent	prevent	VERB
ftr-294	614	17	abuse	abuse	NOUN
ftr-294	614	18	”	"	PUNCT
ftr-294	614	19	within	within	ADP
ftr-294	614	20	the	the	DET
ftr-294	614	21	meaning	meaning	NOUN
ftr-294	614	22	of	of	ADP
ftr-294	614	23	section	section	NOUN
ftr-294	614	24	7805(b)(3	7805(b)(3	NOUN
ftr-294	614	25	)	)	PUNCT
ftr-294	614	26	,	,	PUNCT
ftr-294	614	27	the	the	DET
ftr-294	614	28	court	court	NOUN
ftr-294	614	29	ordered	order	VERB
ftr-294	614	30	the	the	DET
ftr-294	614	31	government	government	NOUN
ftr-294	614	32	to	to	PART
ftr-294	614	33	explain	explain	VERB
ftr-294	614	34	“	"	PUNCT
ftr-294	614	35	how	how	SCONJ
ftr-294	614	36	…	…	PUNCT
ftr-294	614	37	‘	'	PUNCT
ftr-294	614	38	prevention	prevention	NOUN
ftr-294	614	39	of	of	ADP
ftr-294	614	40	abuse	abuse	NOUN
ftr-294	614	41	’	'	PUNCT
ftr-294	614	42	under	under	ADP
ftr-294	614	43	26	26	NUM
ftr-294	614	44	u.s.c	u.s.c	ADJ
ftr-294	614	45	.	.	PUNCT
ftr-294	615	1	7805(b	7805(b	NOUN
ftr-294	615	2	)	)	PUNCT
ftr-294	616	1	[	[	X
ftr-294	616	2	should	should	AUX
ftr-294	616	3	]	]	PART
ftr-294	616	4	be	be	AUX
ftr-294	616	5	defined	define	VERB
ftr-294	616	6	?	?	PUNCT
ftr-294	616	7	”	"	PUNCT
ftr-294	616	8	see	see	VERB
ftr-294	616	9	united	united	PROPN
ftr-294	616	10	states	states	PROPN
ftr-294	616	11	supplemental	supplemental	ADJ
ftr-294	616	12	memorandum	memorandum	NOUN
ftr-294	616	13	responding	respond	VERB
ftr-294	616	14	to	to	ADP
ftr-294	616	15	court	court	NOUN
ftr-294	616	16	order	order	NOUN
ftr-294	616	17	,	,	PUNCT
ftr-294	616	18	supra	supra	PROPN
ftr-294	616	19	note	note	NOUN
ftr-294	616	20	59	59	NUM
ftr-294	616	21	,	,	PUNCT
ftr-294	616	22	at	at	ADP
ftr-294	616	23	14	14	NUM
ftr-294	616	24	.	.	PUNCT
ftr-294	617	1	116	116	NUM
ftr-294	617	2	.	.	PUNCT
ftr-294	618	1	i	i	PRON
ftr-294	618	2	d.	d.	PROPN
ftr-294	618	3	117	117	NUM
ftr-294	618	4	.	.	PUNCT
ftr-294	619	1	i	i	PRON
ftr-294	619	2	d.	d.	PROPN
ftr-294	619	3	118	118	NUM
ftr-294	619	4	.	.	PUNCT
ftr-294	620	1	see	see	VERB
ftr-294	620	2	united	united	PROPN
ftr-294	620	3	states	states	PROPN
ftr-294	620	4	supplemental	supplemental	ADJ
ftr-294	620	5	memorandum	memorandum	NOUN
ftr-294	620	6	responding	respond	VERB
ftr-294	620	7	to	to	ADP
ftr-294	620	8	court	court	NOUN
ftr-294	620	9	order	order	NOUN
ftr-294	620	10	,	,	PUNCT
ftr-294	620	11	supra	supra	PROPN
ftr-294	620	12	note	note	NOUN
ftr-294	620	13	59	59	NUM
ftr-294	620	14	,	,	PUNCT
ftr-294	620	15	at	at	ADP
ftr-294	620	16	14	14	NUM
ftr-294	620	17	.	.	PUNCT
ftr-294	621	1	22	22	NUM
ftr-294	621	2	florida	florida	PROPN
ftr-294	621	3	tax	tax	NOUN
ftr-294	621	4	review	review	NOUN
ftr-294	621	5	vol	vol	NOUN
ftr-294	621	6	.	.	PUNCT
ftr-294	622	1	15:1	15:1	NUM
ftr-294	622	2	should	should	AUX
ftr-294	622	3	be	be	AUX
ftr-294	622	4	defined	define	VERB
ftr-294	622	5	in	in	ADP
ftr-294	622	6	a	a	DET
ftr-294	622	7	similarly	similarly	ADV
ftr-294	622	8	broad	broad	ADJ
ftr-294	622	9	manner	manner	NOUN
ftr-294	622	10	for	for	ADP
ftr-294	622	11	purposes	purpose	NOUN
ftr-294	622	12	of	of	ADP
ftr-294	622	13	section	section	NOUN
ftr-294	622	14	7805(b)(3	7805(b)(3	NOUN
ftr-294	622	15	)	)	PUNCT
ftr-294	622	16	and	and	CCONJ
ftr-294	622	17	that	that	DET
ftr-294	622	18	regulation	regulation	NOUN
ftr-294	622	19	section	section	NOUN
ftr-294	622	20	1.752	1.752	NUM
ftr-294	622	21	-	-	SYM
ftr-294	622	22	6	6	NUM
ftr-294	622	23	would	would	AUX
ftr-294	622	24	prevent	prevent	VERB
ftr-294	622	25	abuses	abuse	NOUN
ftr-294	622	26	that	that	PRON
ftr-294	622	27	also	also	ADV
ftr-294	622	28	fell	fall	VERB
ftr-294	622	29	within	within	ADP
ftr-294	622	30	these	these	DET
ftr-294	622	31	other	other	ADJ
ftr-294	622	32	anti	anti	ADJ
ftr-294	622	33	-	-	ADJ
ftr-294	622	34	abuse	abuse	ADJ
ftr-294	622	35	provisions	provision	NOUN
ftr-294	622	36	.	.	PUNCT
ftr-294	623	1	119	119	NUM
ftr-294	623	2	the	the	DET
ftr-294	623	3	court	court	NOUN
ftr-294	623	4	,	,	PUNCT
ftr-294	623	5	however	however	ADV
ftr-294	623	6	,	,	PUNCT
ftr-294	623	7	rejected	reject	VERB
ftr-294	623	8	these	these	DET
ftr-294	623	9	arguments	argument	NOUN
ftr-294	623	10	,	,	PUNCT
ftr-294	623	11	essentially	essentially	ADV
ftr-294	623	12	finding	find	VERB
ftr-294	623	13	that	that	SCONJ
ftr-294	623	14	a	a	DET
ftr-294	623	15	transaction	transaction	NOUN
ftr-294	623	16	was	be	AUX
ftr-294	623	17	abusive	abusive	ADJ
ftr-294	623	18	within	within	ADP
ftr-294	623	19	the	the	DET
ftr-294	623	20	meaning	meaning	NOUN
ftr-294	623	21	of	of	ADP
ftr-294	623	22	section	section	NOUN
ftr-294	623	23	7805(b)(3	7805(b)(3	NOUN
ftr-294	623	24	)	)	PUNCT
ftr-294	623	25	only	only	ADV
ftr-294	623	26	if	if	SCONJ
ftr-294	623	27	it	it	PRON
ftr-294	623	28	lacked	lack	VERB
ftr-294	623	29	economic	economic	ADJ
ftr-294	623	30	substance	substance	NOUN
ftr-294	623	31	.	.	PUNCT
ftr-294	624	1	in	in	ADP
ftr-294	624	2	general	general	ADJ
ftr-294	624	3	,	,	PUNCT
ftr-294	624	4	the	the	DET
ftr-294	624	5	economic	economic	ADJ
ftr-294	624	6	substance	substance	NOUN
ftr-294	624	7	doctrine	doctrine	NOUN
ftr-294	624	8	is	be	AUX
ftr-294	624	9	used	use	VERB
ftr-294	624	10	by	by	ADP
ftr-294	624	11	courts	court	NOUN
ftr-294	624	12	to	to	PART
ftr-294	624	13	disallow	disallow	VERB
ftr-294	624	14	the	the	DET
ftr-294	624	15	tax	tax	NOUN
ftr-294	624	16	savings	saving	NOUN
ftr-294	624	17	associated	associate	VERB
ftr-294	624	18	with	with	ADP
ftr-294	624	19	transactions	transaction	NOUN
ftr-294	624	20	that	that	PRON
ftr-294	624	21	are	be	AUX
ftr-294	624	22	not	not	PART
ftr-294	624	23	motivated	motivate	VERB
ftr-294	624	24	by	by	ADP
ftr-294	624	25	any	any	DET
ftr-294	624	26	substantial	substantial	ADJ
ftr-294	624	27	non	non	ADJ
ftr-294	624	28	-	-	ADJ
ftr-294	624	29	tax	tax	ADJ
ftr-294	624	30	purpose	purpose	NOUN
ftr-294	624	31	or	or	CCONJ
ftr-294	624	32	that	that	PRON
ftr-294	624	33	fail	fail	VERB
ftr-294	624	34	to	to	PART
ftr-294	624	35	meaningfully	meaningfully	ADV
ftr-294	624	36	change	change	VERB
ftr-294	624	37	the	the	DET
ftr-294	624	38	taxpayer	taxpayer	NOUN
ftr-294	624	39	’s	’s	PART
ftr-294	624	40	economic	economic	ADJ
ftr-294	624	41	position	position	NOUN
ftr-294	624	42	aside	aside	ADV
ftr-294	624	43	from	from	ADP
ftr-294	624	44	the	the	DET
ftr-294	624	45	tax	tax	NOUN
ftr-294	624	46	benefits	benefit	NOUN
ftr-294	624	47	claimed	claim	VERB
ftr-294	624	48	.	.	PUNCT
ftr-294	625	1	120	120	NUM
ftr-294	625	2	the	the	DET
ftr-294	625	3	government	government	NOUN
ftr-294	625	4	argued	argue	VERB
ftr-294	625	5	that	that	SCONJ
ftr-294	625	6	abuse	abuse	NOUN
ftr-294	625	7	should	should	AUX
ftr-294	625	8	be	be	AUX
ftr-294	625	9	defined	define	VERB
ftr-294	625	10	to	to	PART
ftr-294	625	11	include	include	VERB
ftr-294	625	12	transactions	transaction	NOUN
ftr-294	625	13	lacking	lack	VERB
ftr-294	625	14	economic	economic	ADJ
ftr-294	625	15	substance	substance	NOUN
ftr-294	625	16	but	but	CCONJ
ftr-294	625	17	should	should	AUX
ftr-294	625	18	not	not	PART
ftr-294	625	19	be	be	AUX
ftr-294	625	20	confined	confine	VERB
ftr-294	625	21	only	only	ADV
ftr-294	625	22	to	to	ADP
ftr-294	625	23	those	those	DET
ftr-294	625	24	transactions	transaction	NOUN
ftr-294	625	25	.	.	PUNCT
ftr-294	626	1	121	121	NUM
ftr-294	626	2	“	"	PUNCT
ftr-294	626	3	various	various	ADJ
ftr-294	626	4	statutes	statute	NOUN
ftr-294	626	5	can	can	AUX
ftr-294	626	6	be	be	AUX
ftr-294	626	7	manipulated	manipulate	VERB
ftr-294	626	8	to	to	PART
ftr-294	626	9	produce	produce	VERB
ftr-294	626	10	an	an	DET
ftr-294	626	11	array	array	NOUN
ftr-294	626	12	of	of	ADP
ftr-294	626	13	different	different	ADJ
ftr-294	626	14	types	type	NOUN
ftr-294	626	15	of	of	ADP
ftr-294	626	16	abuse	abuse	NOUN
ftr-294	626	17	…	…	PUNCT
ftr-294	627	1	[	[	X
ftr-294	627	2	so	so	SCONJ
ftr-294	627	3	that	that	SCONJ
ftr-294	627	4	]	]	X
ftr-294	627	5	…	…	PUNCT
ftr-294	627	6	the	the	DET
ftr-294	627	7	u.s	u.s	PROPN
ftr-294	627	8	.	.	PROPN
ftr-294	627	9	treasury	treasury	PROPN
ftr-294	627	10	is	be	AUX
ftr-294	627	11	engaged	engage	VERB
ftr-294	627	12	in	in	ADP
ftr-294	627	13	a	a	DET
ftr-294	627	14	perpetual	perpetual	ADJ
ftr-294	627	15	game	game	NOUN
ftr-294	627	16	of	of	ADP
ftr-294	627	17	catch	catch	NOUN
ftr-294	627	18	up	up	ADP
ftr-294	627	19	with	with	ADP
ftr-294	627	20	the	the	DET
ftr-294	627	21	innovative	innovative	ADJ
ftr-294	627	22	geniuses	genius	NOUN
ftr-294	627	23	who	who	PRON
ftr-294	627	24	seek	seek	VERB
ftr-294	627	25	to	to	PART
ftr-294	627	26	subvert	subvert	VERB
ftr-294	627	27	the	the	DET
ftr-294	627	28	tax	tax	NOUN
ftr-294	627	29	system	system	NOUN
ftr-294	627	30	and	and	CCONJ
ftr-294	627	31	congressional	congressional	ADJ
ftr-294	627	32	intent	intent	NOUN
ftr-294	627	33	.	.	PUNCT
ftr-294	627	34	”	"	PUNCT
ftr-294	628	1	122	122	NUM
ftr-294	628	2	in	in	ADP
ftr-294	628	3	light	light	NOUN
ftr-294	628	4	of	of	ADP
ftr-294	628	5	this	this	DET
ftr-294	628	6	known	know	VERB
ftr-294	628	7	environment	environment	NOUN
ftr-294	628	8	,	,	PUNCT
ftr-294	628	9	the	the	DET
ftr-294	628	10	government	government	NOUN
ftr-294	628	11	argued	argue	VERB
ftr-294	628	12	,	,	PUNCT
ftr-294	628	13	congress	congress	PROPN
ftr-294	628	14	intended	intend	VERB
ftr-294	628	15	abuse	abuse	NOUN
ftr-294	628	16	to	to	PART
ftr-294	628	17	be	be	AUX
ftr-294	628	18	defined	define	VERB
ftr-294	628	19	expansively	expansively	ADV
ftr-294	628	20	when	when	SCONJ
ftr-294	628	21	enacting	enact	VERB
ftr-294	628	22	section	section	NOUN
ftr-294	628	23	7805(b)(3	7805(b)(3	NOUN
ftr-294	628	24	)	)	PUNCT
ftr-294	628	25	.	.	PUNCT
ftr-294	629	1	123	123	NUM
ftr-294	629	2	however	however	ADV
ftr-294	629	3	,	,	PUNCT
ftr-294	629	4	the	the	DET
ftr-294	629	5	united	united	PROPN
ftr-294	629	6	states	states	PROPN
ftr-294	629	7	court	court	PROPN
ftr-294	629	8	of	of	ADP
ftr-294	629	9	federal	federal	ADJ
ftr-294	629	10	claims	claim	NOUN
ftr-294	629	11	granted	grant	VERB
ftr-294	629	12	the	the	DET
ftr-294	629	13	taxpayer	taxpayer	NOUN
ftr-294	629	14	’s	’s	PART
ftr-294	629	15	motion	motion	NOUN
ftr-294	629	16	for	for	ADP
ftr-294	629	17	summary	summary	NOUN
ftr-294	629	18	judgment	judgment	NOUN
ftr-294	629	19	,	,	PUNCT
ftr-294	629	20	invalidating	invalidate	VERB
ftr-294	629	21	retroactive	retroactive	ADJ
ftr-294	629	22	regulation	regulation	NOUN
ftr-294	629	23	section	section	NOUN
ftr-294	629	24	1.752	1.752	NUM
ftr-294	629	25	-	-	SYM
ftr-294	629	26	6	6	NUM
ftr-294	629	27	,	,	PUNCT
ftr-294	629	28	stating	state	VERB
ftr-294	629	29	:	:	PUNCT
ftr-294	629	30	the	the	DET
ftr-294	629	31	question	question	NOUN
ftr-294	629	32	of	of	ADP
ftr-294	629	33	whether	whether	SCONJ
ftr-294	629	34	the	the	DET
ftr-294	629	35	transaction	transaction	NOUN
ftr-294	629	36	at	at	ADP
ftr-294	629	37	the	the	DET
ftr-294	629	38	heart	heart	NOUN
ftr-294	629	39	of	of	ADP
ftr-294	629	40	this	this	DET
ftr-294	629	41	case	case	NOUN
ftr-294	629	42	lacked	lack	VERB
ftr-294	629	43	economic	economic	ADJ
ftr-294	629	44	substance	substance	NOUN
ftr-294	629	45	has	have	VERB
ftr-294	629	46	yet	yet	ADV
ftr-294	629	47	to	to	PART
ftr-294	629	48	be	be	AUX
ftr-294	629	49	determined	determine	VERB
ftr-294	629	50	…	…	PUNCT
ftr-294	629	51	[i]t	[i]t	X
ftr-294	629	52	is	be	AUX
ftr-294	629	53	possible	possible	ADJ
ftr-294	629	54	,	,	PUNCT
ftr-294	629	55	at	at	ADP
ftr-294	629	56	least	least	ADJ
ftr-294	629	57	in	in	ADP
ftr-294	629	58	theory	theory	NOUN
ftr-294	629	59	that	that	SCONJ
ftr-294	629	60	the	the	DET
ftr-294	629	61	transactions	transaction	NOUN
ftr-294	629	62	in	in	ADP
ftr-294	629	63	which	which	PRON
ftr-294	629	64	a	a	DET
ftr-294	629	65	partnership	partnership	NOUN
ftr-294	629	66	assumes	assume	VERB
ftr-294	629	67	the	the	DET
ftr-294	629	68	liabilities	liability	NOUN
ftr-294	629	69	of	of	ADP
ftr-294	629	70	a	a	DET
ftr-294	629	71	partner	partner	NOUN
ftr-294	629	72	without	without	ADP
ftr-294	629	73	a	a	DET
ftr-294	629	74	corresponding	corresponding	ADJ
ftr-294	629	75	reduction	reduction	NOUN
ftr-294	629	76	in	in	ADP
ftr-294	629	77	the	the	DET
ftr-294	629	78	partnership	partnership	NOUN
ftr-294	629	79	’s	’s	PART
ftr-294	629	80	outside	outside	ADJ
ftr-294	629	81	basis	basis	NOUN
ftr-294	629	82	could	could	AUX
ftr-294	629	83	likewise	likewise	ADV
ftr-294	629	84	have	have	AUX
ftr-294	629	85	economic	economic	ADJ
ftr-294	629	86	substance	substance	NOUN
ftr-294	629	87	.	.	PUNCT
ftr-294	630	1	124	124	NUM
ftr-294	630	2	119	119	NUM
ftr-294	630	3	.	.	PUNCT
ftr-294	631	1	i	i	PRON
ftr-294	631	2	d.	d.	PROPN
ftr-294	631	3	120	120	NUM
ftr-294	631	4	.	.	PUNCT
ftr-294	632	1	i.r.c	i.r.c	NOUN
ftr-294	632	2	.	.	PUNCT
ftr-294	633	1	§	§	PROPN
ftr-294	633	2	7701(o)(1	7701(o)(1	NUM
ftr-294	633	3	):	):	PUNCT
ftr-294	633	4	“	"	PUNCT
ftr-294	633	5	in	in	ADP
ftr-294	633	6	the	the	DET
ftr-294	633	7	case	case	NOUN
ftr-294	633	8	of	of	ADP
ftr-294	633	9	any	any	DET
ftr-294	633	10	transaction	transaction	NOUN
ftr-294	633	11	to	to	PART
ftr-294	633	12	which	which	PRON
ftr-294	633	13	the	the	DET
ftr-294	633	14	economic	economic	ADJ
ftr-294	633	15	substance	substance	NOUN
ftr-294	633	16	doctrine	doctrine	NOUN
ftr-294	633	17	is	be	AUX
ftr-294	633	18	relevant	relevant	ADJ
ftr-294	633	19	,	,	PUNCT
ftr-294	633	20	such	such	ADJ
ftr-294	633	21	transaction	transaction	NOUN
ftr-294	633	22	shall	shall	AUX
ftr-294	633	23	be	be	AUX
ftr-294	633	24	treated	treat	VERB
ftr-294	633	25	as	as	ADP
ftr-294	633	26	having	have	VERB
ftr-294	633	27	economic	economic	ADJ
ftr-294	633	28	substance	substance	NOUN
ftr-294	633	29	only	only	ADV
ftr-294	633	30	if—(a	if—(a	NOUN
ftr-294	633	31	)	)	PUNCT
ftr-294	633	32	the	the	DET
ftr-294	633	33	transaction	transaction	NOUN
ftr-294	633	34	changes	change	VERB
ftr-294	633	35	in	in	ADP
ftr-294	633	36	a	a	DET
ftr-294	633	37	meaningful	meaningful	ADJ
ftr-294	633	38	way	way	NOUN
ftr-294	633	39	(	(	PUNCT
ftr-294	633	40	apart	apart	ADV
ftr-294	633	41	from	from	ADP
ftr-294	633	42	federal	federal	ADJ
ftr-294	633	43	income	income	NOUN
ftr-294	633	44	tax	tax	NOUN
ftr-294	633	45	effects	effect	NOUN
ftr-294	633	46	)	)	PUNCT
ftr-294	633	47	the	the	DET
ftr-294	633	48	taxpayer	taxpayer	NOUN
ftr-294	633	49	’s	’s	PART
ftr-294	633	50	economic	economic	ADJ
ftr-294	633	51	position	position	NOUN
ftr-294	633	52	,	,	PUNCT
ftr-294	633	53	and	and	CCONJ
ftr-294	633	54	(	(	PUNCT
ftr-294	633	55	b	b	X
ftr-294	633	56	)	)	PUNCT
ftr-294	633	57	the	the	DET
ftr-294	633	58	taxpayer	taxpayer	NOUN
ftr-294	633	59	has	have	VERB
ftr-294	633	60	a	a	DET
ftr-294	633	61	substantial	substantial	ADJ
ftr-294	633	62	purpose	purpose	NOUN
ftr-294	633	63	(	(	PUNCT
ftr-294	633	64	apart	apart	ADV
ftr-294	633	65	from	from	ADP
ftr-294	633	66	federal	federal	ADJ
ftr-294	633	67	income	income	NOUN
ftr-294	633	68	tax	tax	NOUN
ftr-294	633	69	effects	effect	NOUN
ftr-294	633	70	)	)	PUNCT
ftr-294	633	71	for	for	ADP
ftr-294	633	72	entering	enter	VERB
ftr-294	633	73	into	into	ADP
ftr-294	633	74	such	such	ADJ
ftr-294	633	75	transaction	transaction	NOUN
ftr-294	633	76	.	.	PUNCT
ftr-294	633	77	”	"	PUNCT
ftr-294	634	1	121	121	NUM
ftr-294	634	2	.	.	PUNCT
ftr-294	635	1	united	united	PROPN
ftr-294	635	2	states	states	PROPN
ftr-294	635	3	supplemental	supplemental	PROPN
ftr-294	635	4	memorandum	memorandum	NOUN
ftr-294	635	5	responding	respond	VERB
ftr-294	635	6	to	to	ADP
ftr-294	635	7	court	court	NOUN
ftr-294	635	8	order	order	NOUN
ftr-294	635	9	,	,	PUNCT
ftr-294	635	10	supra	supra	PROPN
ftr-294	635	11	note	note	NOUN
ftr-294	635	12	59	59	NUM
ftr-294	635	13	,	,	PUNCT
ftr-294	635	14	at	at	ADP
ftr-294	635	15	17	17	NUM
ftr-294	635	16	.	.	PUNCT
ftr-294	635	17	122	122	NUM
ftr-294	635	18	.	.	PUNCT
ftr-294	636	1	i	i	PRON
ftr-294	636	2	d.	d.	PROPN
ftr-294	636	3	at	at	ADP
ftr-294	636	4	15	15	NUM
ftr-294	636	5	(	(	PUNCT
ftr-294	636	6	citing	cite	VERB
ftr-294	636	7	irs	irs	PROPN
ftr-294	636	8	v.	v.	ADP
ftr-294	636	9	cm	cm	PROPN
ftr-294	636	10	holdings	holding	NOUN
ftr-294	636	11	,	,	PUNCT
ftr-294	636	12	inc	inc	PROPN
ftr-294	636	13	.	.	PROPN
ftr-294	636	14	,	,	PUNCT
ftr-294	636	15	254	254	NUM
ftr-294	636	16	b.r	b.r	PROPN
ftr-294	636	17	.	.	PROPN
ftr-294	636	18	578	578	NUM
ftr-294	636	19	,	,	PUNCT
ftr-294	636	20	624	624	NUM
ftr-294	636	21	(	(	PUNCT
ftr-294	636	22	d.	d.	PROPN
ftr-294	636	23	del	del	PROPN
ftr-294	636	24	.	.	PROPN
ftr-294	636	25	2000	2000	NUM
ftr-294	636	26	)	)	PUNCT
ftr-294	636	27	,	,	PUNCT
ftr-294	636	28	aff’d	aff’d	VERB
ftr-294	636	29	,	,	PUNCT
ftr-294	636	30	301	301	NUM
ftr-294	636	31	f.3d	f.3d	NUM
ftr-294	636	32	96	96	NUM
ftr-294	636	33	(	(	PUNCT
ftr-294	636	34	3d	3d	PROPN
ftr-294	636	35	cir	cir	NOUN
ftr-294	636	36	.	.	PUNCT
ftr-294	636	37	2002	2002	NUM
ftr-294	636	38	)	)	PUNCT
ftr-294	636	39	)	)	PUNCT
ftr-294	636	40	.	.	PUNCT
ftr-294	637	1	123	123	NUM
ftr-294	637	2	.	.	PUNCT
ftr-294	638	1	i	i	PRON
ftr-294	638	2	d.	d.	PROPN
ftr-294	638	3	124	124	NUM
ftr-294	638	4	.	.	PUNCT
ftr-294	639	1	murfam	murfam	PROPN
ftr-294	639	2	farms	farm	NOUN
ftr-294	639	3	,	,	PUNCT
ftr-294	639	4	llc	llc	PROPN
ftr-294	639	5	v.	v.	PROPN
ftr-294	639	6	united	united	PROPN
ftr-294	639	7	states	states	PROPN
ftr-294	639	8	,	,	PUNCT
ftr-294	639	9	88	88	NUM
ftr-294	639	10	fed	feed	VERB
ftr-294	639	11	.	.	PUNCT
ftr-294	640	1	cl	cl	NOUN
ftr-294	640	2	.	.	PUNCT
ftr-294	641	1	516	516	NUM
ftr-294	641	2	,	,	PUNCT
ftr-294	641	3	526	526	NUM
ftr-294	641	4	(	(	PUNCT
ftr-294	641	5	2009	2009	NUM
ftr-294	641	6	)	)	PUNCT
ftr-294	641	7	.	.	PUNCT
ftr-294	642	1	2013	2013	NUM
ftr-294	642	2	]	]	PUNCT
ftr-294	642	3	tax	tax	NOUN
ftr-294	642	4	abuse	abuse	NOUN
ftr-294	642	5	according	accord	VERB
ftr-294	642	6	to	to	ADP
ftr-294	642	7	whom	whom	PRON
ftr-294	642	8	?	?	PUNCT
ftr-294	643	1	23	23	NUM
ftr-294	644	1	the	the	DET
ftr-294	644	2	court	court	NOUN
ftr-294	644	3	,	,	PUNCT
ftr-294	644	4	therefore	therefore	ADV
ftr-294	644	5	,	,	PUNCT
ftr-294	644	6	decided	decide	VERB
ftr-294	644	7	that	that	SCONJ
ftr-294	644	8	“	"	PUNCT
ftr-294	644	9	abuse	abuse	NOUN
ftr-294	644	10	”	"	PUNCT
ftr-294	644	11	was	be	AUX
ftr-294	644	12	synonymous	synonymous	ADJ
ftr-294	644	13	with	with	ADP
ftr-294	644	14	transactions	transaction	NOUN
ftr-294	644	15	lacking	lack	VERB
ftr-294	644	16	economic	economic	ADJ
ftr-294	644	17	substance	substance	NOUN
ftr-294	644	18	,	,	PUNCT
ftr-294	644	19	rejecting	reject	VERB
ftr-294	644	20	the	the	DET
ftr-294	644	21	government	government	NOUN
ftr-294	644	22	’s	’s	PART
ftr-294	644	23	contrary	contrary	ADJ
ftr-294	644	24	arguments	argument	NOUN
ftr-294	644	25	.	.	PUNCT
ftr-294	645	1	the	the	DET
ftr-294	645	2	court	court	NOUN
ftr-294	645	3	of	of	ADP
ftr-294	645	4	federal	federal	ADJ
ftr-294	645	5	claims	claim	NOUN
ftr-294	645	6	also	also	ADV
ftr-294	645	7	invalidated	invalidate	VERB
ftr-294	645	8	regulation	regulation	NOUN
ftr-294	645	9	section	section	NOUN
ftr-294	645	10	1.752	1.752	NUM
ftr-294	645	11	-	-	SYM
ftr-294	645	12	6	6	NUM
ftr-294	645	13	in	in	ADP
ftr-294	645	14	stobie	stobie	PROPN
ftr-294	645	15	creek	creek	PROPN
ftr-294	645	16	,	,	PUNCT
ftr-294	645	17	125	125	NUM
ftr-294	645	18	employing	employ	VERB
ftr-294	645	19	extremely	extremely	ADV
ftr-294	645	20	similar	similar	ADJ
ftr-294	645	21	reasoning	reasoning	NOUN
ftr-294	645	22	.	.	PUNCT
ftr-294	646	1	126	126	NUM
ftr-294	646	2	c.	c.	PROPN
ftr-294	646	3	sala	sala	PROPN
ftr-294	646	4	v.	v.	PROPN
ftr-294	646	5	united	united	PROPN
ftr-294	646	6	states	states	PROPN
ftr-294	646	7	in	in	ADP
ftr-294	646	8	sala	sala	PROPN
ftr-294	646	9	,	,	PUNCT
ftr-294	646	10	127	127	NUM
ftr-294	646	11	the	the	DET
ftr-294	646	12	taxpayer	taxpayer	NOUN
ftr-294	646	13	,	,	PUNCT
ftr-294	646	14	carlos	carlos	PROPN
ftr-294	646	15	sala	sala	PROPN
ftr-294	646	16	participated	participate	VERB
ftr-294	646	17	in	in	ADP
ftr-294	646	18	a	a	DET
ftr-294	646	19	cobra	cobra	NOUN
ftr-294	646	20	transaction	transaction	NOUN
ftr-294	646	21	similar	similar	ADJ
ftr-294	646	22	to	to	ADP
ftr-294	646	23	the	the	DET
ftr-294	646	24	transactions	transaction	NOUN
ftr-294	646	25	conducted	conduct	VERB
ftr-294	646	26	by	by	ADP
ftr-294	646	27	the	the	DET
ftr-294	646	28	murfam	murfam	PROPN
ftr-294	646	29	family	family	PROPN
ftr-294	646	30	,	,	PUNCT
ftr-294	646	31	described	describe	VERB
ftr-294	646	32	above	above	ADV
ftr-294	646	33	.	.	PUNCT
ftr-294	647	1	mr	mr	PROPN
ftr-294	647	2	.	.	PROPN
ftr-294	647	3	sala	sala	PROPN
ftr-294	647	4	purchased	purchase	VERB
ftr-294	647	5	long	long	ADJ
ftr-294	647	6	and	and	CCONJ
ftr-294	647	7	short	short	ADJ
ftr-294	647	8	options	option	NOUN
ftr-294	647	9	which	which	PRON
ftr-294	647	10	“	"	PUNCT
ftr-294	647	11	essentially	essentially	ADV
ftr-294	647	12	offset	offset	VERB
ftr-294	647	13	one	one	NUM
ftr-294	647	14	another	another	DET
ftr-294	647	15	”	"	PUNCT
ftr-294	647	16	128	128	NUM
ftr-294	647	17	and	and	CCONJ
ftr-294	647	18	contributed	contribute	VERB
ftr-294	647	19	them	they	PRON
ftr-294	647	20	along	along	ADV
ftr-294	647	21	with	with	ADP
ftr-294	647	22	$	$	SYM
ftr-294	647	23	8	8	NUM
ftr-294	647	24	million	million	NUM
ftr-294	647	25	in	in	ADP
ftr-294	647	26	cash	cash	NOUN
ftr-294	647	27	to	to	ADP
ftr-294	647	28	a	a	DET
ftr-294	647	29	partnership	partnership	NOUN
ftr-294	647	30	.	.	PUNCT
ftr-294	648	1	129	129	NUM
ftr-294	648	2	rather	rather	ADV
ftr-294	648	3	than	than	ADP
ftr-294	648	4	claiming	claim	VERB
ftr-294	648	5	a	a	DET
ftr-294	648	6	basis	basis	NOUN
ftr-294	648	7	of	of	ADP
ftr-294	648	8	$	$	SYM
ftr-294	648	9	8	8	NUM
ftr-294	648	10	million	million	NUM
ftr-294	648	11	in	in	ADP
ftr-294	648	12	the	the	DET
ftr-294	648	13	partnership	partnership	NOUN
ftr-294	648	14	interests	interest	NOUN
ftr-294	649	1	,	,	PUNCT
ftr-294	649	2	mr	mr	PROPN
ftr-294	649	3	.	.	PROPN
ftr-294	649	4	sala	sala	PROPN
ftr-294	649	5	included	include	VERB
ftr-294	649	6	only	only	ADV
ftr-294	649	7	the	the	DET
ftr-294	649	8	value	value	NOUN
ftr-294	649	9	of	of	ADP
ftr-294	649	10	the	the	DET
ftr-294	649	11	long	long	ADJ
ftr-294	649	12	options	option	NOUN
ftr-294	649	13	and	and	CCONJ
ftr-294	649	14	claimed	claim	VERB
ftr-294	649	15	a	a	DET
ftr-294	649	16	basis	basis	NOUN
ftr-294	649	17	of	of	ADP
ftr-294	649	18	$	$	SYM
ftr-294	649	19	69	69	NUM
ftr-294	649	20	million	million	NUM
ftr-294	649	21	.	.	PUNCT
ftr-294	650	1	130	130	NUM
ftr-294	650	2	like	like	ADP
ftr-294	650	3	the	the	DET
ftr-294	650	4	taxpayers	taxpayer	NOUN
ftr-294	650	5	in	in	ADP
ftr-294	650	6	murfam	murfam	PROPN
ftr-294	650	7	farms	farm	NOUN
ftr-294	651	1	,	,	PUNCT
ftr-294	651	2	mr	mr	PROPN
ftr-294	651	3	.	.	PROPN
ftr-294	651	4	sala	sala	PROPN
ftr-294	651	5	did	do	AUX
ftr-294	651	6	not	not	PART
ftr-294	651	7	reduce	reduce	VERB
ftr-294	651	8	his	his	PRON
ftr-294	651	9	basis	basis	NOUN
ftr-294	651	10	by	by	ADP
ftr-294	651	11	the	the	DET
ftr-294	651	12	short	short	ADJ
ftr-294	651	13	option	option	NOUN
ftr-294	651	14	amount	amount	NOUN
ftr-294	651	15	,	,	PUNCT
ftr-294	651	16	claiming	claim	VERB
ftr-294	651	17	that	that	SCONJ
ftr-294	651	18	it	it	PRON
ftr-294	651	19	was	be	AUX
ftr-294	651	20	a	a	DET
ftr-294	651	21	contingent	contingent	ADJ
ftr-294	651	22	liability	liability	NOUN
ftr-294	651	23	falling	fall	VERB
ftr-294	651	24	under	under	ADP
ftr-294	651	25	the	the	DET
ftr-294	651	26	previously	previously	ADV
ftr-294	651	27	discussed	discuss	VERB
ftr-294	651	28	helmer	helmer	NOUN
ftr-294	651	29	doctrine	doctrine	NOUN
ftr-294	651	30	.	.	PUNCT
ftr-294	652	1	131	131	NUM
ftr-294	652	2	one	one	NUM
ftr-294	652	3	month	month	NOUN
ftr-294	652	4	later	later	ADV
ftr-294	652	5	,	,	PUNCT
ftr-294	652	6	as	as	SCONJ
ftr-294	652	7	was	be	AUX
ftr-294	652	8	always	always	ADV
ftr-294	652	9	planned	plan	VERB
ftr-294	652	10	,	,	PUNCT
ftr-294	652	11	the	the	DET
ftr-294	652	12	partnership	partnership	NOUN
ftr-294	652	13	sold	sell	VERB
ftr-294	652	14	the	the	DET
ftr-294	652	15	options	option	NOUN
ftr-294	652	16	“	"	PUNCT
ftr-294	652	17	resulting	result	VERB
ftr-294	652	18	in	in	ADP
ftr-294	652	19	a	a	DET
ftr-294	652	20	profit	profit	NOUN
ftr-294	652	21	of	of	ADP
ftr-294	652	22	between	between	ADP
ftr-294	652	23	$	$	SYM
ftr-294	652	24	90,000	90,000	NUM
ftr-294	652	25	and	and	CCONJ
ftr-294	652	26	$	$	SYM
ftr-294	652	27	110,000	110,000	NUM
ftr-294	652	28	”	"	PUNCT
ftr-294	652	29	132	132	NUM
ftr-294	652	30	and	and	CCONJ
ftr-294	652	31	125	125	NUM
ftr-294	652	32	.	.	PUNCT
ftr-294	653	1	stobie	stobie	PROPN
ftr-294	653	2	creek	creek	PROPN
ftr-294	653	3	inv	inv	PROPN
ftr-294	653	4	.	.	PUNCT
ftr-294	653	5	,	,	PUNCT
ftr-294	653	6	llc	llc	PROPN
ftr-294	653	7	v.	v.	PROPN
ftr-294	653	8	united	united	PROPN
ftr-294	653	9	states	states	PROPN
ftr-294	653	10	,	,	PUNCT
ftr-294	653	11	82	82	NUM
ftr-294	653	12	fed	feed	VERB
ftr-294	653	13	.	.	PUNCT
ftr-294	654	1	cl	cl	NOUN
ftr-294	654	2	.	.	PUNCT
ftr-294	655	1	636	636	NUM
ftr-294	655	2	,	,	PUNCT
ftr-294	655	3	636–38	636–38	PROPN
ftr-294	655	4	(	(	PUNCT
ftr-294	655	5	2008	2008	NUM
ftr-294	655	6	)	)	PUNCT
ftr-294	655	7	.	.	PUNCT
ftr-294	656	1	126	126	NUM
ftr-294	656	2	.	.	PUNCT
ftr-294	657	1	i	i	PRON
ftr-294	657	2	d.	d.	PROPN
ftr-294	657	3	at	at	ADP
ftr-294	657	4	667–71	667–71	PROPN
ftr-294	657	5	.	.	PUNCT
ftr-294	658	1	127	127	NUM
ftr-294	658	2	.	.	PUNCT
ftr-294	659	1	sala	sala	PROPN
ftr-294	659	2	v.	v.	PROPN
ftr-294	659	3	united	united	PROPN
ftr-294	659	4	states	states	PROPN
ftr-294	659	5	,	,	PUNCT
ftr-294	659	6	552	552	NUM
ftr-294	659	7	f.	f.	PROPN
ftr-294	659	8	supp	supp	PROPN
ftr-294	659	9	.	.	PUNCT
ftr-294	660	1	2d	2d	PROPN
ftr-294	660	2	1167	1167	NUM
ftr-294	660	3	(	(	PUNCT
ftr-294	660	4	d.	d.	PROPN
ftr-294	660	5	colo	colo	PROPN
ftr-294	660	6	.	.	PUNCT
ftr-294	660	7	2008	2008	NUM
ftr-294	660	8	)	)	PUNCT
ftr-294	660	9	,	,	PUNCT
ftr-294	660	10	rev’d	rev’d	VERB
ftr-294	660	11	613	613	NUM
ftr-294	660	12	f.3d	f.3d	NUM
ftr-294	660	13	1249	1249	NUM
ftr-294	660	14	(	(	PUNCT
ftr-294	660	15	10th	10th	ADJ
ftr-294	660	16	cir	cir	NOUN
ftr-294	660	17	.	.	PUNCT
ftr-294	660	18	2010	2010	NUM
ftr-294	660	19	)	)	PUNCT
ftr-294	660	20	.	.	PUNCT
ftr-294	661	1	128	128	NUM
ftr-294	661	2	.	.	PUNCT
ftr-294	662	1	i	i	PRON
ftr-294	662	2	d.	d.	PROPN
ftr-294	662	3	at	at	ADP
ftr-294	662	4	1251	1251	NUM
ftr-294	662	5	.	.	PUNCT
ftr-294	663	1	on	on	ADP
ftr-294	663	2	october	october	PROPN
ftr-294	663	3	23	23	NUM
ftr-294	663	4	,	,	PUNCT
ftr-294	663	5	2000	2000	NUM
ftr-294	663	6	,	,	PUNCT
ftr-294	663	7	sala	sala	PROPN
ftr-294	663	8	deposited	deposit	VERB
ftr-294	663	9	an	an	DET
ftr-294	663	10	initial	initial	ADJ
ftr-294	663	11	sum	sum	NOUN
ftr-294	663	12	of	of	ADP
ftr-294	663	13	$	$	SYM
ftr-294	663	14	500,000	500,000	NUM
ftr-294	663	15	into	into	ADP
ftr-294	663	16	a	a	DET
ftr-294	663	17	personal	personal	ADJ
ftr-294	663	18	account	account	NOUN
ftr-294	663	19	with	with	ADP
ftr-294	663	20	refco	refco	NOUN
ftr-294	663	21	capital	capital	NOUN
ftr-294	663	22	markets	market	NOUN
ftr-294	663	23	,	,	PUNCT
ftr-294	663	24	which	which	PRON
ftr-294	663	25	was	be	AUX
ftr-294	663	26	managed	manage	VERB
ftr-294	663	27	by	by	ADP
ftr-294	663	28	krieger	krieger	PROPN
ftr-294	663	29	through	through	ADP
ftr-294	663	30	deerhurst	deerhurst	PROPN
ftr-294	663	31	management	management	NOUN
ftr-294	663	32	.	.	PUNCT
ftr-294	664	1	opting	opt	VERB
ftr-294	664	2	to	to	PART
ftr-294	664	3	participate	participate	VERB
ftr-294	664	4	beyond	beyond	ADP
ftr-294	664	5	the	the	DET
ftr-294	664	6	“	"	PUNCT
ftr-294	664	7	test	test	NOUN
ftr-294	664	8	period	period	NOUN
ftr-294	664	9	,	,	PUNCT
ftr-294	664	10	”	"	PUNCT
ftr-294	664	11	sala	sala	PROPN
ftr-294	664	12	contributed	contribute	VERB
ftr-294	664	13	another	another	DET
ftr-294	664	14	$	$	SYM
ftr-294	664	15	8,425,000	8,425,000	NUM
ftr-294	664	16	to	to	ADP
ftr-294	664	17	his	his	PRON
ftr-294	664	18	refco	refco	NOUN
ftr-294	664	19	account	account	VERB
ftr-294	664	20	on	on	ADP
ftr-294	664	21	november	november	PROPN
ftr-294	664	22	21	21	NUM
ftr-294	664	23	,	,	PUNCT
ftr-294	664	24	2000	2000	NUM
ftr-294	664	25	.	.	PUNCT
ftr-294	665	1	krieger	krieger	PROPN
ftr-294	665	2	used	use	VERB
ftr-294	665	3	the	the	DET
ftr-294	665	4	funds	fund	NOUN
ftr-294	665	5	in	in	ADP
ftr-294	665	6	this	this	DET
ftr-294	665	7	account	account	NOUN
ftr-294	665	8	to	to	PART
ftr-294	665	9	acquire	acquire	VERB
ftr-294	665	10	a	a	DET
ftr-294	665	11	combination	combination	NOUN
ftr-294	665	12	of	of	ADP
ftr-294	665	13	twenty	twenty	NUM
ftr-294	665	14	-	-	PUNCT
ftr-294	665	15	four	four	NUM
ftr-294	665	16	long	long	ADJ
ftr-294	665	17	and	and	CCONJ
ftr-294	665	18	short	short	ADJ
ftr-294	665	19	foreign	foreign	ADJ
ftr-294	665	20	currency	currency	NOUN
ftr-294	665	21	options	option	NOUN
ftr-294	665	22	on	on	ADP
ftr-294	665	23	sala	sala	PROPN
ftr-294	665	24	’s	’s	PART
ftr-294	665	25	behalf	behalf	NOUN
ftr-294	665	26	,	,	PUNCT
ftr-294	665	27	resulting	result	VERB
ftr-294	665	28	in	in	ADP
ftr-294	665	29	a	a	DET
ftr-294	665	30	net	net	ADJ
ftr-294	665	31	cost	cost	NOUN
ftr-294	665	32	to	to	ADP
ftr-294	665	33	sala	sala	NOUN
ftr-294	665	34	of	of	ADP
ftr-294	665	35	$	$	SYM
ftr-294	665	36	728,297.85	728,297.85	NUM
ftr-294	665	37	.	.	PUNCT
ftr-294	666	1	the	the	DET
ftr-294	666	2	options	option	NOUN
ftr-294	666	3	had	have	VERB
ftr-294	666	4	a	a	DET
ftr-294	666	5	total	total	ADJ
ftr-294	666	6	sales	sale	NOUN
ftr-294	666	7	price	price	NOUN
ftr-294	666	8	of	of	ADP
ftr-294	666	9	$	$	SYM
ftr-294	666	10	60,259,568.94	60,259,568.94	NUM
ftr-294	666	11	for	for	ADP
ftr-294	666	12	the	the	DET
ftr-294	666	13	short	short	ADJ
ftr-294	666	14	options	option	NOUN
ftr-294	666	15	,	,	PUNCT
ftr-294	666	16	if	if	SCONJ
ftr-294	666	17	exercised	exercise	VERB
ftr-294	666	18	,	,	PUNCT
ftr-294	666	19	and	and	CCONJ
ftr-294	666	20	a	a	DET
ftr-294	666	21	total	total	ADJ
ftr-294	666	22	purchase	purchase	NOUN
ftr-294	666	23	price	price	NOUN
ftr-294	666	24	of	of	ADP
ftr-294	666	25	$	$	SYM
ftr-294	666	26	60,987,866.79	60,987,866.79	NUM
ftr-294	666	27	for	for	ADP
ftr-294	666	28	the	the	DET
ftr-294	666	29	long	long	ADJ
ftr-294	666	30	options	option	NOUN
ftr-294	666	31	,	,	PUNCT
ftr-294	666	32	if	if	SCONJ
ftr-294	666	33	exercised	exercise	VERB
ftr-294	666	34	.	.	PUNCT
ftr-294	667	1	in	in	ADP
ftr-294	667	2	other	other	ADJ
ftr-294	667	3	words	word	NOUN
ftr-294	667	4	,	,	PUNCT
ftr-294	667	5	the	the	DET
ftr-294	667	6	long	long	ADJ
ftr-294	667	7	and	and	CCONJ
ftr-294	667	8	short	short	ADJ
ftr-294	667	9	options	option	NOUN
ftr-294	667	10	essentially	essentially	ADV
ftr-294	667	11	offset	offset	VERB
ftr-294	667	12	one	one	NUM
ftr-294	667	13	another	another	DET
ftr-294	667	14	.	.	PUNCT
ftr-294	668	1	i	i	PRON
ftr-294	668	2	d.	d.	PROPN
ftr-294	668	3	129	129	NUM
ftr-294	668	4	.	.	PUNCT
ftr-294	669	1	i	i	PRON
ftr-294	669	2	d.	d.	PROPN
ftr-294	669	3	130	130	NUM
ftr-294	669	4	.	.	PUNCT
ftr-294	670	1	i	i	PRON
ftr-294	670	2	d.	d.	VERB
ftr-294	670	3	applying	apply	VERB
ftr-294	670	4	the	the	DET
ftr-294	670	5	rule	rule	NOUN
ftr-294	670	6	in	in	ADP
ftr-294	670	7	helmer	helmer	NOUN
ftr-294	670	8	,	,	PUNCT
ftr-294	670	9	solid	solid	ADJ
ftr-294	670	10	calculated	calculate	VERB
ftr-294	670	11	its	its	PRON
ftr-294	670	12	adjusted	adjusted	ADJ
ftr-294	670	13	basis	basis	NOUN
ftr-294	670	14	in	in	ADP
ftr-294	670	15	deerhurst	deerhurst	ADJ
ftr-294	670	16	gp	gp	NOUN
ftr-294	670	17	by	by	ADP
ftr-294	670	18	disregarding	disregard	VERB
ftr-294	670	19	the	the	DET
ftr-294	670	20	short	short	ADJ
ftr-294	670	21	options	option	NOUN
ftr-294	670	22	.	.	PUNCT
ftr-294	671	1	thus	thus	ADV
ftr-294	671	2	,	,	PUNCT
ftr-294	671	3	only	only	ADV
ftr-294	671	4	the	the	DET
ftr-294	671	5	value	value	NOUN
ftr-294	671	6	of	of	ADP
ftr-294	671	7	the	the	DET
ftr-294	671	8	long	long	ADJ
ftr-294	671	9	options	option	NOUN
ftr-294	671	10	,	,	PUNCT
ftr-294	671	11	approximately	approximately	ADV
ftr-294	671	12	$	$	SYM
ftr-294	671	13	61	61	NUM
ftr-294	671	14	million	million	NUM
ftr-294	671	15	,	,	PUNCT
ftr-294	671	16	plus	plus	CCONJ
ftr-294	671	17	$	$	SYM
ftr-294	671	18	8	8	NUM
ftr-294	671	19	million	million	NUM
ftr-294	671	20	in	in	ADP
ftr-294	671	21	cash	cash	NOUN
ftr-294	671	22	solid	solid	NOUN
ftr-294	671	23	contributed	contribute	VERB
ftr-294	671	24	to	to	ADP
ftr-294	671	25	the	the	DET
ftr-294	671	26	partnership	partnership	NOUN
ftr-294	671	27	were	be	AUX
ftr-294	671	28	used	use	VERB
ftr-294	671	29	to	to	PART
ftr-294	671	30	calculate	calculate	VERB
ftr-294	671	31	solid	solid	ADJ
ftr-294	671	32	’s	’s	PART
ftr-294	671	33	basis	basis	NOUN
ftr-294	671	34	in	in	ADP
ftr-294	671	35	its	its	PRON
ftr-294	671	36	partnership	partnership	NOUN
ftr-294	671	37	interest	interest	NOUN
ftr-294	671	38	.	.	PUNCT
ftr-294	672	1	see	see	VERB
ftr-294	672	2	26	26	NUM
ftr-294	672	3	u.s.c	u.s.c	ADJ
ftr-294	672	4	.	.	PUNCT
ftr-294	673	1	§	§	PROPN
ftr-294	673	2	§	§	PROPN
ftr-294	673	3	705	705	NUM
ftr-294	673	4	,	,	PUNCT
ftr-294	673	5	722	722	NUM
ftr-294	673	6	(	(	PUNCT
ftr-294	673	7	2006	2006	NUM
ftr-294	673	8	)	)	PUNCT
ftr-294	673	9	.	.	PUNCT
ftr-294	674	1	131	131	X
ftr-294	674	2	.	.	PUNCT
ftr-294	675	1	see	see	VERB
ftr-294	675	2	supra	supra	ADJ
ftr-294	675	3	text	text	NOUN
ftr-294	675	4	at	at	ADP
ftr-294	675	5	note	note	NOUN
ftr-294	675	6	102	102	NUM
ftr-294	675	7	.	.	PUNCT
ftr-294	676	1	132	132	NUM
ftr-294	676	2	.	.	X
ftr-294	676	3	sala	sala	PROPN
ftr-294	676	4	,	,	PUNCT
ftr-294	676	5	552	552	NUM
ftr-294	676	6	f.	f.	PROPN
ftr-294	676	7	supp	supp	PROPN
ftr-294	676	8	.	.	PUNCT
ftr-294	677	1	2d	2d	PROPN
ftr-294	677	2	at	at	ADP
ftr-294	677	3	1186	1186	NUM
ftr-294	677	4	.	.	PUNCT
ftr-294	678	1	http://web2.westlaw.com/find/default.wl?serialnum=1975002207&tc=-1&rp=%2ffind%2fdefault.wl&sv=split&rs=wlw11.07&tf=-1&findtype=y&fn=_top&mt=208&vr=2.0&pbc=b6f97a73&ordoc=2022597592	http://web2.westlaw.com/find/default.wl?serialnum=1975002207&tc=-1&rp=%2ffind%2fdefault.wl&sv=split&rs=wlw11.07&tf=-1&findtype=y&fn=_top&mt=208&vr=2.0&pbc=b6f97a73&ordoc=2022597592	PROPN
ftr-294	678	2	http://web2.westlaw.com/find/default.wl?tc=-1&docname=26uscas705&rp=%2ffind%2fdefault.wl&sv=split&rs=wlw11.07&db=1000546&tf=-1&findtype=l&fn=_top&mt=208&vr=2.0&pbc=b6f97a73&ordoc=2022597592	http://web2.westlaw.com/find/default.wl?tc=-1&docname=26uscas705&rp=%2ffind%2fdefault.wl&sv=split&rs=wlw11.07&db=1000546&tf=-1&findtype=l&fn=_top&mt=208&vr=2.0&pbc=b6f97a73&ordoc=2022597592	PROPN
ftr-294	678	3	http://web2.westlaw.com/find/default.wl?tc=-1&docname=26uscas705&rp=%2ffind%2fdefault.wl&sv=split&rs=wlw11.07&db=1000546&tf=-1&findtype=l&fn=_top&mt=208&vr=2.0&pbc=b6f97a73&ordoc=2022597592	http://web2.westlaw.com/find/default.wl?tc=-1&docname=26uscas705&rp=%2ffind%2fdefault.wl&sv=split&rs=wlw11.07&db=1000546&tf=-1&findtype=l&fn=_top&mt=208&vr=2.0&pbc=b6f97a73&ordoc=2022597592	X
ftr-294	678	4	http://web2.westlaw.com/find/default.wl?tc=-1&docname=26uscas722&rp=%2ffind%2fdefault.wl&sv=split&rs=wlw11.07&db=1000546&tf=-1&findtype=l&fn=_top&mt=208&vr=2.0&pbc=b6f97a73&ordoc=2022597592	http://web2.westlaw.com/find/default.wl?tc=-1&docname=26uscas722&rp=%2ffind%2fdefault.wl&sv=split&rs=wlw11.07&db=1000546&tf=-1&findtype=l&fn=_top&mt=208&vr=2.0&pbc=b6f97a73&ordoc=2022597592	NOUN
ftr-294	678	5	24	24	NUM
ftr-294	678	6	florida	florida	PROPN
ftr-294	678	7	tax	tax	NOUN
ftr-294	678	8	review	review	NOUN
ftr-294	678	9	vol	vol	NOUN
ftr-294	678	10	.	.	PUNCT
ftr-294	679	1	15:1	15:1	NUM
ftr-294	679	2	liquidated	liquidate	VERB
ftr-294	679	3	.	.	PUNCT
ftr-294	680	1	133	133	NUM
ftr-294	680	2	mr	mr	PROPN
ftr-294	680	3	.	.	PROPN
ftr-294	680	4	sala	sala	PROPN
ftr-294	680	5	received	receive	VERB
ftr-294	680	6	$	$	SYM
ftr-294	680	7	8	8	NUM
ftr-294	680	8	million	million	NUM
ftr-294	680	9	in	in	ADP
ftr-294	680	10	cash	cash	NOUN
ftr-294	680	11	and	and	CCONJ
ftr-294	680	12	two	two	NUM
ftr-294	680	13	foreign	foreign	ADJ
ftr-294	680	14	currency	currency	NOUN
ftr-294	680	15	contracts	contract	NOUN
ftr-294	680	16	.	.	PUNCT
ftr-294	681	1	mr	mr	PROPN
ftr-294	681	2	.	.	PROPN
ftr-294	681	3	sala	sala	PROPN
ftr-294	681	4	claimed	claim	VERB
ftr-294	681	5	a	a	DET
ftr-294	681	6	$	$	SYM
ftr-294	681	7	61	61	NUM
ftr-294	681	8	million	million	NUM
ftr-294	681	9	basis	basis	NOUN
ftr-294	681	10	in	in	ADP
ftr-294	681	11	these	these	DET
ftr-294	681	12	contracts	contract	NOUN
ftr-294	681	13	,	,	PUNCT
ftr-294	681	14	a	a	DET
ftr-294	681	15	value	value	NOUN
ftr-294	681	16	far	far	ADV
ftr-294	681	17	in	in	ADP
ftr-294	681	18	excess	excess	NOUN
ftr-294	681	19	of	of	ADP
ftr-294	681	20	their	their	PRON
ftr-294	681	21	$	$	SYM
ftr-294	681	22	1	1	NUM
ftr-294	681	23	million	million	NUM
ftr-294	681	24	fair	fair	ADJ
ftr-294	681	25	market	market	NOUN
ftr-294	681	26	value	value	NOUN
ftr-294	681	27	.	.	PUNCT
ftr-294	682	1	134	134	NUM
ftr-294	682	2	mr	mr	PROPN
ftr-294	682	3	.	.	PROPN
ftr-294	682	4	sala	sala	PROPN
ftr-294	682	5	sold	sell	VERB
ftr-294	682	6	the	the	DET
ftr-294	682	7	options	option	NOUN
ftr-294	682	8	for	for	ADP
ftr-294	682	9	this	this	DET
ftr-294	682	10	value	value	NOUN
ftr-294	682	11	and	and	CCONJ
ftr-294	682	12	claimed	claim	VERB
ftr-294	682	13	a	a	DET
ftr-294	682	14	large	large	ADJ
ftr-294	682	15	loss	loss	NOUN
ftr-294	682	16	.	.	PUNCT
ftr-294	683	1	like	like	ADP
ftr-294	683	2	the	the	DET
ftr-294	683	3	court	court	NOUN
ftr-294	683	4	of	of	ADP
ftr-294	683	5	federal	federal	ADJ
ftr-294	683	6	claims	claim	NOUN
ftr-294	683	7	in	in	ADP
ftr-294	683	8	murfam	murfam	PROPN
ftr-294	683	9	farms	farm	NOUN
ftr-294	683	10	and	and	CCONJ
ftr-294	683	11	stobie	stobie	PROPN
ftr-294	683	12	creek	creek	PROPN
ftr-294	683	13	,	,	PUNCT
ftr-294	683	14	the	the	DET
ftr-294	683	15	united	united	PROPN
ftr-294	683	16	states	states	PROPN
ftr-294	683	17	district	district	PROPN
ftr-294	683	18	court	court	NOUN
ftr-294	683	19	for	for	ADP
ftr-294	683	20	the	the	DET
ftr-294	683	21	district	district	NOUN
ftr-294	683	22	of	of	ADP
ftr-294	683	23	colorado	colorado	PROPN
ftr-294	683	24	held	hold	VERB
ftr-294	683	25	that	that	SCONJ
ftr-294	683	26	retroactive	retroactive	ADJ
ftr-294	683	27	regulation	regulation	NOUN
ftr-294	683	28	1.752	1.752	NUM
ftr-294	683	29	-	-	SYM
ftr-294	683	30	6	6	NUM
ftr-294	683	31	was	be	AUX
ftr-294	683	32	neither	neither	CCONJ
ftr-294	683	33	authorized	authorize	VERB
ftr-294	683	34	by	by	ADP
ftr-294	683	35	section	section	NOUN
ftr-294	683	36	309(c	309(c	PROPN
ftr-294	683	37	)	)	PUNCT
ftr-294	683	38	nor	nor	CCONJ
ftr-294	683	39	properly	properly	ADV
ftr-294	683	40	enacted	enact	VERB
ftr-294	683	41	to	to	PART
ftr-294	683	42	prevent	prevent	VERB
ftr-294	683	43	abuse	abuse	NOUN
ftr-294	683	44	under	under	ADP
ftr-294	683	45	section	section	NOUN
ftr-294	683	46	7805(b)(3	7805(b)(3	NOUN
ftr-294	683	47	)	)	PUNCT
ftr-294	683	48	.	.	PUNCT
ftr-294	684	1	as	as	ADP
ftr-294	684	2	in	in	ADP
ftr-294	684	3	murfam	murfam	NOUN
ftr-294	684	4	farms	farm	NOUN
ftr-294	684	5	,	,	PUNCT
ftr-294	684	6	the	the	DET
ftr-294	684	7	government	government	NOUN
ftr-294	684	8	explained	explain	VERB
ftr-294	684	9	how	how	SCONJ
ftr-294	684	10	the	the	DET
ftr-294	684	11	cobra	cobra	NOUN
ftr-294	684	12	transaction	transaction	NOUN
ftr-294	684	13	in	in	ADP
ftr-294	684	14	sala	sala	PROPN
ftr-294	684	15	was	be	AUX
ftr-294	684	16	similar	similar	ADJ
ftr-294	684	17	to	to	ADP
ftr-294	684	18	the	the	DET
ftr-294	684	19	coltec	coltec	ADJ
ftr-294	684	20	transaction	transaction	NOUN
ftr-294	684	21	.	.	PUNCT
ftr-294	685	1	135	135	NUM
ftr-294	685	2	it	it	PRON
ftr-294	685	3	also	also	ADV
ftr-294	685	4	argued	argue	VERB
ftr-294	685	5	that	that	SCONJ
ftr-294	685	6	“	"	PUNCT
ftr-294	685	7	[	[	X
ftr-294	685	8	t]he	t]he	X
ftr-294	685	9	promulgation	promulgation	NOUN
ftr-294	685	10	of	of	ADP
ftr-294	685	11	treas	treas	PROPN
ftr-294	685	12	.	.	PUNCT
ftr-294	686	1	reg	reg	PROPN
ftr-294	686	2	.	.	PUNCT
ftr-294	687	1	§	§	PROPN
ftr-294	687	2	1.752	1.752	NUM
ftr-294	687	3	-	-	SYM
ftr-294	687	4	6	6	NUM
ftr-294	687	5	was	be	AUX
ftr-294	687	6	necessary	necessary	ADJ
ftr-294	687	7	to	to	PART
ftr-294	687	8	prevent	prevent	VERB
ftr-294	687	9	certain	certain	ADJ
ftr-294	687	10	taxpayers	taxpayer	NOUN
ftr-294	687	11	who	who	PRON
ftr-294	687	12	–	–	PUNCT
ftr-294	687	13	prevented	prevent	VERB
ftr-294	687	14	from	from	ADP
ftr-294	687	15	abusing	abuse	VERB
ftr-294	687	16	the	the	DET
ftr-294	687	17	corporate	corporate	ADJ
ftr-294	687	18	form	form	NOUN
ftr-294	687	19	by	by	ADP
ftr-294	687	20	the	the	DET
ftr-294	687	21	new	new	ADJ
ftr-294	687	22	i.r.c	i.r.c	NOUN
ftr-294	687	23	.	.	PUNCT
ftr-294	688	1	§	§	PROPN
ftr-294	688	2	358	358	NUM
ftr-294	688	3	–	–	PUNCT
ftr-294	688	4	would	would	AUX
ftr-294	688	5	undoubtedly	undoubtedly	ADV
ftr-294	688	6	‘	'	PUNCT
ftr-294	688	7	go	go	VERB
ftr-294	688	8	down	down	ADP
ftr-294	688	9	the	the	DET
ftr-294	688	10	street	street	NOUN
ftr-294	688	11	’	'	PUNCT
ftr-294	688	12	to	to	ADP
ftr-294	688	13	the	the	DET
ftr-294	688	14	partnership	partnership	NOUN
ftr-294	688	15	form	form	NOUN
ftr-294	688	16	in	in	ADP
ftr-294	688	17	order	order	NOUN
ftr-294	688	18	to	to	PART
ftr-294	688	19	avoid	avoid	VERB
ftr-294	688	20	paying	pay	VERB
ftr-294	688	21	their	their	PRON
ftr-294	688	22	fair	fair	ADJ
ftr-294	688	23	share	share	NOUN
ftr-294	688	24	of	of	ADP
ftr-294	688	25	taxes	taxis	NOUN
ftr-294	688	26	,	,	PUNCT
ftr-294	688	27	”	"	PUNCT
ftr-294	688	28	136	136	NUM
ftr-294	688	29	rendering	rendering	NOUN
ftr-294	688	30	code	code	NOUN
ftr-294	688	31	section	section	NOUN
ftr-294	688	32	358(h	358(h	PROPN
ftr-294	688	33	)	)	PUNCT
ftr-294	688	34	“	"	PUNCT
ftr-294	688	35	impotent	impotent	ADJ
ftr-294	688	36	.	.	PUNCT
ftr-294	688	37	”	"	PUNCT
ftr-294	689	1	137	137	NUM
ftr-294	689	2	the	the	DET
ftr-294	689	3	district	district	NOUN
ftr-294	689	4	court	court	NOUN
ftr-294	689	5	,	,	PUNCT
ftr-294	689	6	however	however	ADV
ftr-294	689	7	,	,	PUNCT
ftr-294	689	8	rejected	reject	VERB
ftr-294	689	9	these	these	DET
ftr-294	689	10	arguments	argument	NOUN
ftr-294	689	11	,	,	PUNCT
ftr-294	689	12	explaining	explain	VERB
ftr-294	689	13	:	:	PUNCT
ftr-294	689	14	…	…	PUNCT
ftr-294	689	15	the	the	DET
ftr-294	689	16	facts	fact	NOUN
ftr-294	689	17	show	show	VERB
ftr-294	689	18	sala	sala	PROPN
ftr-294	689	19	’s	’s	PART
ftr-294	689	20	participation	participation	NOUN
ftr-294	689	21	in	in	ADP
ftr-294	689	22	the	the	DET
ftr-294	689	23	deerhurst	deerhurst	ADJ
ftr-294	689	24	program	program	NOUN
ftr-294	689	25	was	be	AUX
ftr-294	689	26	a	a	DET
ftr-294	689	27	genuine	genuine	ADJ
ftr-294	689	28	investment	investment	NOUN
ftr-294	689	29	transaction	transaction	NOUN
ftr-294	689	30	that	that	PRON
ftr-294	689	31	possessed	possess	VERB
ftr-294	689	32	economic	economic	ADJ
ftr-294	689	33	substance	substance	NOUN
ftr-294	689	34	and	and	CCONJ
ftr-294	689	35	was	be	AUX
ftr-294	689	36	entered	enter	VERB
ftr-294	689	37	into	into	ADP
ftr-294	689	38	for	for	ADP
ftr-294	689	39	the	the	DET
ftr-294	689	40	purposes	purpose	NOUN
ftr-294	689	41	of	of	ADP
ftr-294	689	42	realizing	realize	VERB
ftr-294	689	43	profits	profit	NOUN
ftr-294	689	44	above	above	ADP
ftr-294	689	45	and	and	CCONJ
ftr-294	689	46	beyond	beyond	ADP
ftr-294	689	47	the	the	DET
ftr-294	689	48	tax	tax	NOUN
ftr-294	689	49	losses	loss	NOUN
ftr-294	689	50	.	.	PUNCT
ftr-294	690	1	because	because	SCONJ
ftr-294	690	2	sala	sala	PROPN
ftr-294	690	3	’s	’s	PART
ftr-294	690	4	investment	investment	NOUN
ftr-294	690	5	in	in	ADP
ftr-294	690	6	the	the	DET
ftr-294	690	7	deerhurst	deerhurst	ADJ
ftr-294	690	8	program	program	NOUN
ftr-294	690	9	was	be	AUX
ftr-294	690	10	not	not	PART
ftr-294	690	11	abusive	abusive	ADJ
ftr-294	690	12	,	,	PUNCT
ftr-294	690	13	it	it	PRON
ftr-294	690	14	is	be	AUX
ftr-294	690	15	immaterial	immaterial	ADJ
ftr-294	690	16	whether	whether	SCONJ
ftr-294	690	17	other	other	ADJ
ftr-294	690	18	transactions	transaction	NOUN
ftr-294	690	19	of	of	ADP
ftr-294	690	20	the	the	DET
ftr-294	690	21	general	general	ADJ
ftr-294	690	22	type	type	NOUN
ftr-294	690	23	he	he	PRON
ftr-294	690	24	entered	enter	VERB
ftr-294	690	25	into	into	ADP
ftr-294	690	26	were	be	AUX
ftr-294	690	27	abusive	abusive	ADJ
ftr-294	690	28	.	.	PUNCT
ftr-294	691	1	138	138	NUM
ftr-294	692	1	thus	thus	ADV
ftr-294	692	2	,	,	PUNCT
ftr-294	692	3	like	like	ADP
ftr-294	692	4	the	the	DET
ftr-294	692	5	court	court	NOUN
ftr-294	692	6	of	of	ADP
ftr-294	692	7	federal	federal	ADJ
ftr-294	692	8	claims	claim	NOUN
ftr-294	692	9	,	,	PUNCT
ftr-294	692	10	the	the	DET
ftr-294	692	11	district	district	NOUN
ftr-294	692	12	court	court	NOUN
ftr-294	692	13	decided	decide	VERB
ftr-294	692	14	that	that	SCONJ
ftr-294	692	15	the	the	DET
ftr-294	692	16	term	term	NOUN
ftr-294	692	17	abuse	abuse	NOUN
ftr-294	692	18	was	be	AUX
ftr-294	692	19	synonymous	synonymous	ADJ
ftr-294	692	20	with	with	ADP
ftr-294	692	21	transactions	transaction	NOUN
ftr-294	692	22	that	that	PRON
ftr-294	692	23	lack	lack	VERB
ftr-294	692	24	economic	economic	ADJ
ftr-294	692	25	substance	substance	NOUN
ftr-294	692	26	and	and	CCONJ
ftr-294	692	27	independently	independently	ADV
ftr-294	692	28	defined	define	VERB
ftr-294	692	29	section	section	NOUN
ftr-294	692	30	7805(b)(3	7805(b)(3	NOUN
ftr-294	692	31	)	)	PUNCT
ftr-294	692	32	’s	’s	PART
ftr-294	692	33	abuse	abuse	NOUN
ftr-294	692	34	exception	exception	NOUN
ftr-294	692	35	narrowly	narrowly	ADV
ftr-294	692	36	.	.	PUNCT
ftr-294	693	1	133	133	NUM
ftr-294	693	2	.	.	PUNCT
ftr-294	694	1	sala	sala	PROPN
ftr-294	694	2	v.	v.	PROPN
ftr-294	694	3	united	united	PROPN
ftr-294	694	4	states	states	PROPN
ftr-294	694	5	,	,	PUNCT
ftr-294	694	6	552	552	NUM
ftr-294	694	7	f.	f.	PROPN
ftr-294	694	8	supp	supp	PROPN
ftr-294	694	9	.	.	PUNCT
ftr-294	695	1	2d	2d	PROPN
ftr-294	695	2	1167	1167	NUM
ftr-294	695	3	(	(	PUNCT
ftr-294	695	4	d.	d.	PROPN
ftr-294	695	5	colo	colo	PROPN
ftr-294	695	6	.	.	PUNCT
ftr-294	695	7	2008	2008	NUM
ftr-294	695	8	)	)	PUNCT
ftr-294	695	9	,	,	PUNCT
ftr-294	695	10	rev’d	rev’d	VERB
ftr-294	695	11	613	613	NUM
ftr-294	695	12	f.3d	f.3d	NUM
ftr-294	695	13	1249	1249	NUM
ftr-294	695	14	(	(	PUNCT
ftr-294	695	15	10th	10th	ADJ
ftr-294	695	16	cir	cir	NOUN
ftr-294	695	17	.	.	PUNCT
ftr-294	695	18	2010	2010	NUM
ftr-294	695	19	)	)	PUNCT
ftr-294	695	20	.	.	PUNCT
ftr-294	696	1	134	134	NUM
ftr-294	696	2	.	.	PUNCT
ftr-294	697	1	i	i	PRON
ftr-294	697	2	d.	d.	PROPN
ftr-294	697	3	at	at	ADP
ftr-294	697	4	1200	1200	NUM
ftr-294	697	5	.	.	PUNCT
ftr-294	698	1	135	135	NUM
ftr-294	698	2	.	.	PUNCT
ftr-294	699	1	the	the	DET
ftr-294	699	2	government	government	NOUN
ftr-294	699	3	again	again	ADV
ftr-294	699	4	did	do	VERB
ftr-294	699	5	so	so	ADV
ftr-294	699	6	in	in	ADP
ftr-294	699	7	claiming	claim	VERB
ftr-294	699	8	that	that	PRON
ftr-294	699	9	reg	reg	NOUN
ftr-294	699	10	.	.	PUNCT
ftr-294	700	1	1.752	1.752	NUM
ftr-294	700	2	-	-	SYM
ftr-294	700	3	6	6	NUM
ftr-294	700	4	was	be	AUX
ftr-294	700	5	authorized	authorize	VERB
ftr-294	700	6	under	under	ADP
ftr-294	700	7	section	section	NOUN
ftr-294	700	8	309	309	NUM
ftr-294	700	9	.	.	PUNCT
ftr-294	701	1	“	"	PUNCT
ftr-294	701	2	treas	treas	PROPN
ftr-294	701	3	.	.	PUNCT
ftr-294	702	1	reg	reg	PROPN
ftr-294	702	2	.	.	PUNCT
ftr-294	703	1	1.752	1.752	NUM
ftr-294	703	2	-	-	SYM
ftr-294	703	3	6	6	NUM
ftr-294	703	4	goes	go	VERB
ftr-294	703	5	to	to	ADP
ftr-294	703	6	the	the	DET
ftr-294	703	7	very	very	ADJ
ftr-294	703	8	heart	heart	NOUN
ftr-294	703	9	of	of	ADP
ftr-294	703	10	the	the	DET
ftr-294	703	11	harm	harm	NOUN
ftr-294	703	12	referred	refer	VERB
ftr-294	703	13	to	to	ADP
ftr-294	703	14	by	by	ADP
ftr-294	703	15	congress	congress	PROPN
ftr-294	703	16	in	in	ADP
ftr-294	703	17	section	section	NOUN
ftr-294	703	18	309	309	NUM
ftr-294	703	19	of	of	ADP
ftr-294	703	20	the	the	DET
ftr-294	703	21	2000	2000	NUM
ftr-294	703	22	act	act	NOUN
ftr-294	703	23	–	–	PUNCT
ftr-294	703	24	abusive	abusive	ADJ
ftr-294	703	25	transactions	transaction	NOUN
ftr-294	703	26	designed	design	VERB
ftr-294	703	27	to	to	PART
ftr-294	703	28	inflate	inflate	VERB
ftr-294	703	29	basis	basis	NOUN
ftr-294	703	30	artificially	artificially	ADV
ftr-294	703	31	in	in	ADP
ftr-294	703	32	a	a	DET
ftr-294	703	33	way	way	NOUN
ftr-294	703	34	that	that	PRON
ftr-294	703	35	creates	create	VERB
ftr-294	703	36	an	an	DET
ftr-294	703	37	artificial	artificial	ADJ
ftr-294	703	38	tax	tax	NOUN
ftr-294	703	39	loss	loss	NOUN
ftr-294	703	40	.	.	PUNCT
ftr-294	703	41	”	"	PUNCT
ftr-294	704	1	united	united	PROPN
ftr-294	704	2	states	states	PROPN
ftr-294	704	3	’	'	PUNCT
ftr-294	704	4	supplemental	supplemental	ADJ
ftr-294	704	5	brief	brief	NOUN
ftr-294	704	6	at	at	ADP
ftr-294	704	7	9	9	NUM
ftr-294	704	8	,	,	PUNCT
ftr-294	704	9	sala	sala	PROPN
ftr-294	704	10	v.	v.	PROPN
ftr-294	704	11	united	united	PROPN
ftr-294	704	12	states	states	PROPN
ftr-294	704	13	,	,	PUNCT
ftr-294	704	14	552	552	NUM
ftr-294	704	15	f.	f.	PROPN
ftr-294	704	16	supp	supp	PROPN
ftr-294	704	17	.	.	PUNCT
ftr-294	705	1	2d	2d	PROPN
ftr-294	705	2	1167	1167	NUM
ftr-294	705	3	(	(	PUNCT
ftr-294	705	4	d.	d.	PROPN
ftr-294	705	5	colo	colo	PROPN
ftr-294	705	6	.	.	PUNCT
ftr-294	706	1	2008	2008	NUM
ftr-294	706	2	)	)	PUNCT
ftr-294	707	1	(	(	PUNCT
ftr-294	707	2	no	no	INTJ
ftr-294	707	3	.	.	NOUN
ftr-294	707	4	1:05	1:05	NUM
ftr-294	707	5	-	-	PUNCT
ftr-294	707	6	cv-00636	cv-00636	NOUN
ftr-294	707	7	-	-	PUNCT
ftr-294	707	8	ltb	ltb	NOUN
ftr-294	707	9	-	-	PUNCT
ftr-294	707	10	ktm	ktm	NOUN
ftr-294	707	11	)	)	PUNCT
ftr-294	708	1	[	[	X
ftr-294	708	2	hereinafter	hereinafter	NOUN
ftr-294	708	3	united	united	PROPN
ftr-294	708	4	states	states	PROPN
ftr-294	708	5	’	'	PUNCT
ftr-294	708	6	sala	sala	PROPN
ftr-294	708	7	supplemental	supplemental	PROPN
ftr-294	708	8	brief	brief	NOUN
ftr-294	708	9	]	]	X
ftr-294	708	10	.	.	PUNCT
ftr-294	709	1	the	the	DET
ftr-294	709	2	colorado	colorado	PROPN
ftr-294	709	3	district	district	PROPN
ftr-294	709	4	court	court	NOUN
ftr-294	709	5	in	in	ADP
ftr-294	709	6	sala	sala	PROPN
ftr-294	709	7	held	hold	VERB
ftr-294	709	8	that	that	DET
ftr-294	709	9	regulation	regulation	NOUN
ftr-294	709	10	1.752	1.752	NUM
ftr-294	709	11	-	-	SYM
ftr-294	709	12	6	6	NUM
ftr-294	709	13	exceeded	exceed	VERB
ftr-294	709	14	the	the	DET
ftr-294	709	15	statutory	statutory	ADJ
ftr-294	709	16	authority	authority	NOUN
ftr-294	709	17	.	.	PUNCT
ftr-294	710	1	sala	sala	PROPN
ftr-294	710	2	,	,	PUNCT
ftr-294	710	3	552	552	NUM
ftr-294	710	4	f.	f.	PROPN
ftr-294	710	5	supp	supp	PROPN
ftr-294	710	6	.	.	PUNCT
ftr-294	711	1	2d	2d	PROPN
ftr-294	711	2	at	at	ADP
ftr-294	711	3	1200	1200	NUM
ftr-294	711	4	.	.	PUNCT
ftr-294	712	1	136	136	NUM
ftr-294	712	2	.	.	PUNCT
ftr-294	713	1	united	united	PROPN
ftr-294	713	2	states	states	PROPN
ftr-294	713	3	’	'	PUNCT
ftr-294	713	4	sala	sala	PROPN
ftr-294	713	5	supplemental	supplemental	PROPN
ftr-294	713	6	brief	brief	NOUN
ftr-294	713	7	,	,	PUNCT
ftr-294	713	8	supra	supra	ADJ
ftr-294	713	9	note	note	NOUN
ftr-294	713	10	135	135	NUM
ftr-294	713	11	,	,	PUNCT
ftr-294	713	12	at	at	ADP
ftr-294	713	13	9	9	NUM
ftr-294	713	14	.	.	NOUN
ftr-294	713	15	137	137	NUM
ftr-294	713	16	.	.	PUNCT
ftr-294	714	1	i	i	PRON
ftr-294	714	2	d.	d.	PROPN
ftr-294	714	3	138	138	NUM
ftr-294	714	4	.	.	PUNCT
ftr-294	714	5	sala	sala	PROPN
ftr-294	714	6	,	,	PUNCT
ftr-294	714	7	552	552	NUM
ftr-294	714	8	f.	f.	PROPN
ftr-294	714	9	supp	supp	PROPN
ftr-294	714	10	.	.	PUNCT
ftr-294	715	1	2d	2d	PROPN
ftr-294	715	2	at	at	ADP
ftr-294	715	3	1202	1202	NUM
ftr-294	715	4	.	.	PUNCT
ftr-294	716	1	2013	2013	NUM
ftr-294	716	2	]	]	PUNCT
ftr-294	716	3	tax	tax	NOUN
ftr-294	716	4	abuse	abuse	NOUN
ftr-294	716	5	according	accord	VERB
ftr-294	716	6	to	to	ADP
ftr-294	716	7	whom	whom	PRON
ftr-294	716	8	?	?	PUNCT
ftr-294	717	1	25	25	NUM
ftr-294	717	2	d.	d.	NOUN
ftr-294	717	3	where	where	SCONJ
ftr-294	717	4	’s	’	VERB
ftr-294	717	5	the	the	DET
ftr-294	717	6	deference	deference	NOUN
ftr-294	717	7	?	?	PUNCT
ftr-294	718	1	generally	generally	ADV
ftr-294	718	2	,	,	PUNCT
ftr-294	718	3	an	an	DET
ftr-294	718	4	agency	agency	NOUN
ftr-294	718	5	’s	’s	PART
ftr-294	718	6	interpretation	interpretation	NOUN
ftr-294	718	7	of	of	ADP
ftr-294	718	8	a	a	DET
ftr-294	718	9	statute	statute	NOUN
ftr-294	718	10	it	it	PRON
ftr-294	718	11	is	be	AUX
ftr-294	718	12	entrusted	entrust	VERB
ftr-294	718	13	to	to	PART
ftr-294	718	14	administer	administer	VERB
ftr-294	718	15	is	be	AUX
ftr-294	718	16	entitled	entitle	VERB
ftr-294	718	17	to	to	ADP
ftr-294	718	18	some	some	DET
ftr-294	718	19	level	level	NOUN
ftr-294	718	20	of	of	ADP
ftr-294	718	21	deference	deference	NOUN
ftr-294	718	22	.	.	PUNCT
ftr-294	719	1	in	in	ADP
ftr-294	719	2	order	order	NOUN
ftr-294	719	3	to	to	PART
ftr-294	719	4	determine	determine	VERB
ftr-294	719	5	the	the	DET
ftr-294	719	6	level	level	NOUN
ftr-294	719	7	of	of	ADP
ftr-294	719	8	deference	deference	NOUN
ftr-294	719	9	owed	owe	VERB
ftr-294	719	10	to	to	ADP
ftr-294	719	11	treasury	treasury	NOUN
ftr-294	719	12	regulation	regulation	NOUN
ftr-294	719	13	section	section	NOUN
ftr-294	719	14	1.752	1.752	NUM
ftr-294	719	15	-	-	SYM
ftr-294	719	16	6	6	NUM
ftr-294	719	17	,	,	PUNCT
ftr-294	719	18	the	the	DET
ftr-294	719	19	courts	court	NOUN
ftr-294	719	20	in	in	ADP
ftr-294	719	21	each	each	PRON
ftr-294	719	22	of	of	ADP
ftr-294	719	23	the	the	DET
ftr-294	719	24	described	describe	VERB
ftr-294	719	25	cases	case	NOUN
ftr-294	719	26	used	use	VERB
ftr-294	719	27	administrative	administrative	ADJ
ftr-294	719	28	law	law	NOUN
ftr-294	719	29	principles	principle	NOUN
ftr-294	719	30	now	now	ADV
ftr-294	719	31	rejected	reject	VERB
ftr-294	719	32	by	by	ADP
ftr-294	719	33	the	the	DET
ftr-294	719	34	supreme	supreme	PROPN
ftr-294	719	35	court	court	PROPN
ftr-294	719	36	in	in	ADP
ftr-294	719	37	mayo	mayo	PROPN
ftr-294	719	38	foundation	foundation	PROPN
ftr-294	719	39	v.	v.	PROPN
ftr-294	719	40	united	united	PROPN
ftr-294	719	41	states	states	PROPN
ftr-294	719	42	.	.	PUNCT
ftr-294	720	1	139	139	NUM
ftr-294	720	2	as	as	SCONJ
ftr-294	720	3	discussed	discuss	VERB
ftr-294	720	4	in	in	ADP
ftr-294	720	5	greater	great	ADJ
ftr-294	720	6	detail	detail	NOUN
ftr-294	720	7	below	below	ADV
ftr-294	720	8	,	,	PUNCT
ftr-294	720	9	generally	generally	ADV
ftr-294	720	10	courts	court	NOUN
ftr-294	720	11	apply	apply	VERB
ftr-294	720	12	the	the	DET
ftr-294	720	13	twopart	twopart	NOUN
ftr-294	720	14	test	test	NOUN
ftr-294	720	15	set	set	VERB
ftr-294	720	16	forth	forth	ADP
ftr-294	720	17	in	in	ADP
ftr-294	720	18	united	united	PROPN
ftr-294	720	19	states	states	PROPN
ftr-294	720	20	v.	v.	PROPN
ftr-294	720	21	mead	mead	PROPN
ftr-294	720	22	corp	corp	PROPN
ftr-294	720	23	.	.	PROPN
ftr-294	720	24	140	140	NUM
ftr-294	720	25	to	to	PART
ftr-294	720	26	determine	determine	VERB
ftr-294	720	27	whether	whether	SCONJ
ftr-294	720	28	an	an	DET
ftr-294	720	29	agency	agency	NOUN
ftr-294	720	30	’s	’s	PART
ftr-294	720	31	statutory	statutory	ADJ
ftr-294	720	32	interpretation	interpretation	NOUN
ftr-294	720	33	is	be	AUX
ftr-294	720	34	owed	owe	VERB
ftr-294	720	35	the	the	DET
ftr-294	720	36	strong	strong	ADJ
ftr-294	720	37	deference	deference	NOUN
ftr-294	720	38	articulated	articulate	VERB
ftr-294	720	39	in	in	ADP
ftr-294	720	40	chevron	chevron	NOUN
ftr-294	720	41	v.	v.	ADP
ftr-294	720	42	natural	natural	ADJ
ftr-294	720	43	resource	resource	NOUN
ftr-294	720	44	defense	defense	NOUN
ftr-294	720	45	council	council	PROPN
ftr-294	720	46	141	141	NUM
ftr-294	720	47	or	or	CCONJ
ftr-294	720	48	the	the	DET
ftr-294	720	49	lesser	less	ADJ
ftr-294	720	50	standard	standard	NOUN
ftr-294	720	51	of	of	ADP
ftr-294	720	52	deference	deference	NOUN
ftr-294	720	53	articulated	articulate	VERB
ftr-294	720	54	in	in	ADP
ftr-294	720	55	skidmore	skidmore	PROPN
ftr-294	720	56	v.	v.	ADP
ftr-294	720	57	swift	swift	PROPN
ftr-294	720	58	&	&	CCONJ
ftr-294	720	59	co.	co.	PROPN
ftr-294	720	60	142	142	NUM
ftr-294	720	61	before	before	ADP
ftr-294	720	62	mayo	mayo	NOUN
ftr-294	720	63	,	,	PUNCT
ftr-294	720	64	143	143	NUM
ftr-294	720	65	however	however	ADV
ftr-294	720	66	,	,	PUNCT
ftr-294	720	67	it	it	PRON
ftr-294	720	68	was	be	AUX
ftr-294	720	69	not	not	PART
ftr-294	720	70	clear	clear	ADJ
ftr-294	720	71	whether	whether	SCONJ
ftr-294	720	72	the	the	DET
ftr-294	720	73	mead	mead	NOUN
ftr-294	720	74	test	test	NOUN
ftr-294	720	75	applied	apply	VERB
ftr-294	720	76	to	to	ADP
ftr-294	720	77	tax	tax	NOUN
ftr-294	720	78	regulations	regulation	NOUN
ftr-294	720	79	or	or	CCONJ
ftr-294	720	80	whether	whether	SCONJ
ftr-294	720	81	the	the	DET
ftr-294	720	82	standards	standard	NOUN
ftr-294	720	83	articulated	articulate	VERB
ftr-294	720	84	in	in	ADP
ftr-294	720	85	rowan	rowan	PROPN
ftr-294	720	86	cos	cos	PROPN
ftr-294	720	87	.	.	PROPN
ftr-294	721	1	v.	v.	PROPN
ftr-294	721	2	united	united	PROPN
ftr-294	721	3	states	states	PROPN
ftr-294	721	4	144	144	NUM
ftr-294	721	5	and	and	CCONJ
ftr-294	721	6	united	united	PROPN
ftr-294	721	7	states	states	PROPN
ftr-294	721	8	v.	v.	ADP
ftr-294	721	9	vogel	vogel	PROPN
ftr-294	721	10	fertilizer	fertilizer	PROPN
ftr-294	721	11	co.	co.	PROPN
ftr-294	721	12	145	145	NUM
ftr-294	721	13	controlled	control	VERB
ftr-294	721	14	.	.	PUNCT
ftr-294	722	1	146	146	NUM
ftr-294	722	2	while	while	SCONJ
ftr-294	722	3	rowan	rowan	PROPN
ftr-294	722	4	and	and	CCONJ
ftr-294	722	5	vogel	vogel	PROPN
ftr-294	722	6	pre	pre	ADJ
ftr-294	722	7	-	-	ADJ
ftr-294	722	8	dated	dated	ADJ
ftr-294	722	9	chevron	chevron	NOUN
ftr-294	722	10	and	and	CCONJ
ftr-294	722	11	mead	mead	NOUN
ftr-294	722	12	,	,	PUNCT
ftr-294	722	13	the	the	DET
ftr-294	722	14	latter	latter	ADJ
ftr-294	722	15	two	two	NUM
ftr-294	722	16	cases	case	NOUN
ftr-294	722	17	were	be	AUX
ftr-294	722	18	not	not	PART
ftr-294	722	19	tax	tax	NOUN
ftr-294	722	20	-	-	PUNCT
ftr-294	722	21	specific	specific	NOUN
ftr-294	722	22	.	.	PUNCT
ftr-294	723	1	thus	thus	ADV
ftr-294	723	2	,	,	PUNCT
ftr-294	723	3	some	some	PRON
ftr-294	723	4	argued	argue	VERB
ftr-294	723	5	that	that	SCONJ
ftr-294	723	6	rowan	rowan	PROPN
ftr-294	723	7	and	and	CCONJ
ftr-294	723	8	vogel	vogel	PROPN
ftr-294	723	9	,	,	PUNCT
ftr-294	723	10	which	which	PRON
ftr-294	723	11	involved	involve	VERB
ftr-294	723	12	tax	tax	NOUN
ftr-294	723	13	regulations	regulation	NOUN
ftr-294	723	14	,	,	PUNCT
ftr-294	723	15	still	still	ADV
ftr-294	723	16	applied	apply	VERB
ftr-294	723	17	to	to	ADP
ftr-294	723	18	treasury	treasury	PROPN
ftr-294	723	19	interpretations	interpretation	NOUN
ftr-294	723	20	.	.	PUNCT
ftr-294	724	1	147	147	NUM
ftr-294	724	2	under	under	ADP
ftr-294	724	3	these	these	DET
ftr-294	724	4	two	two	NUM
ftr-294	724	5	cases	case	NOUN
ftr-294	724	6	,	,	PUNCT
ftr-294	724	7	tax	tax	NOUN
ftr-294	724	8	regulations	regulation	NOUN
ftr-294	724	9	issued	issue	VERB
ftr-294	724	10	under	under	ADP
ftr-294	724	11	specific	specific	ADJ
ftr-294	724	12	congressional	congressional	ADJ
ftr-294	724	13	grants	grant	NOUN
ftr-294	724	14	of	of	ADP
ftr-294	724	15	authority	authority	NOUN
ftr-294	724	16	were	be	AUX
ftr-294	724	17	entitled	entitle	VERB
ftr-294	724	18	to	to	ADP
ftr-294	724	19	strong	strong	ADJ
ftr-294	724	20	chevron	chevron	NOUN
ftr-294	724	21	deference	deference	NOUN
ftr-294	724	22	.	.	PUNCT
ftr-294	725	1	however	however	ADV
ftr-294	725	2	,	,	PUNCT
ftr-294	725	3	some	some	PRON
ftr-294	725	4	believed	believe	VERB
ftr-294	725	5	that	that	SCONJ
ftr-294	725	6	treasury	treasury	PROPN
ftr-294	725	7	regulations	regulation	NOUN
ftr-294	725	8	issued	issue	VERB
ftr-294	725	9	under	under	ADP
ftr-294	725	10	general	general	ADJ
ftr-294	725	11	grants	grant	NOUN
ftr-294	725	12	of	of	ADP
ftr-294	725	13	authority	authority	NOUN
ftr-294	725	14	—	—	PUNCT
ftr-294	725	15	such	such	ADJ
ftr-294	725	16	as	as	ADP
ftr-294	725	17	that	that	PRON
ftr-294	725	18	provided	provide	VERB
ftr-294	725	19	in	in	ADP
ftr-294	725	20	section	section	NOUN
ftr-294	725	21	7805(a	7805(a	NUM
ftr-294	725	22	)	)	PUNCT
ftr-294	725	23	,	,	PUNCT
ftr-294	725	24	authorizing	authorize	VERB
ftr-294	725	25	treasury	treasury	NOUN
ftr-294	725	26	to	to	PART
ftr-294	725	27	provide	provide	VERB
ftr-294	725	28	“	"	PUNCT
ftr-294	725	29	all	all	DET
ftr-294	725	30	needful	needful	ADJ
ftr-294	725	31	rules	rule	NOUN
ftr-294	725	32	and	and	CCONJ
ftr-294	725	33	regulations	regulation	NOUN
ftr-294	725	34	”	"	PUNCT
ftr-294	725	35	148	148	NUM
ftr-294	725	36	—	—	PUNCT
ftr-294	725	37	should	should	AUX
ftr-294	725	38	be	be	AUX
ftr-294	725	39	scrutinized	scrutinize	VERB
ftr-294	725	40	under	under	ADP
ftr-294	725	41	the	the	DET
ftr-294	725	42	multi	multi	ADJ
ftr-294	725	43	-	-	ADJ
ftr-294	725	44	factored	factored	ADJ
ftr-294	725	45	approach	approach	NOUN
ftr-294	725	46	articulated	articulate	VERB
ftr-294	725	47	in	in	ADP
ftr-294	725	48	national	national	ADJ
ftr-294	725	49	muffler	muffler	NOUN
ftr-294	725	50	dealers	dealer	NOUN
ftr-294	725	51	ass’n	ass’n	VERB
ftr-294	725	52	,	,	PUNCT
ftr-294	725	53	inc	inc	PROPN
ftr-294	725	54	.	.	PROPN
ftr-294	725	55	v.	v.	PROPN
ftr-294	725	56	united	united	PROPN
ftr-294	725	57	states	states	PROPN
ftr-294	725	58	,	,	PUNCT
ftr-294	725	59	149	149	NUM
ftr-294	725	60	which	which	PRON
ftr-294	725	61	139	139	NUM
ftr-294	725	62	.	.	PUNCT
ftr-294	726	1	131	131	NUM
ftr-294	726	2	s.	s.	PROPN
ftr-294	726	3	ct	ct	PROPN
ftr-294	726	4	.	.	PROPN
ftr-294	726	5	704	704	NUM
ftr-294	726	6	,	,	PUNCT
ftr-294	726	7	704	704	NUM
ftr-294	726	8	(	(	PUNCT
ftr-294	726	9	2011	2011	NUM
ftr-294	726	10	)	)	PUNCT
ftr-294	726	11	.	.	PUNCT
ftr-294	727	1	140	140	NUM
ftr-294	727	2	.	.	X
ftr-294	727	3	533	533	NUM
ftr-294	728	1	u.s	u.s	PROPN
ftr-294	728	2	.	.	PROPN
ftr-294	728	3	218	218	NUM
ftr-294	728	4	,	,	PUNCT
ftr-294	728	5	218	218	NUM
ftr-294	728	6	(	(	PUNCT
ftr-294	728	7	2001	2001	NUM
ftr-294	728	8	)	)	PUNCT
ftr-294	728	9	.	.	PUNCT
ftr-294	729	1	141	141	NUM
ftr-294	729	2	.	.	X
ftr-294	729	3	467	467	NUM
ftr-294	729	4	u.s	u.s	PROPN
ftr-294	729	5	.	.	PROPN
ftr-294	729	6	837	837	NUM
ftr-294	729	7	,	,	PUNCT
ftr-294	729	8	837	837	NUM
ftr-294	729	9	(	(	PUNCT
ftr-294	729	10	1984	1984	NUM
ftr-294	729	11	)	)	PUNCT
ftr-294	729	12	.	.	PUNCT
ftr-294	730	1	142	142	NUM
ftr-294	730	2	.	.	X
ftr-294	731	1	323	323	NUM
ftr-294	731	2	u.s	u.s	PROPN
ftr-294	731	3	.	.	PROPN
ftr-294	731	4	134	134	NUM
ftr-294	731	5	,	,	PUNCT
ftr-294	731	6	134	134	NUM
ftr-294	731	7	(	(	PUNCT
ftr-294	731	8	1944	1944	NUM
ftr-294	731	9	)	)	PUNCT
ftr-294	731	10	.	.	PUNCT
ftr-294	732	1	143	143	X
ftr-294	732	2	.	.	PUNCT
ftr-294	732	3	mayo	mayo	NOUN
ftr-294	732	4	,	,	PUNCT
ftr-294	732	5	131	131	NUM
ftr-294	732	6	s.	s.	PROPN
ftr-294	732	7	ct	ct	PROPN
ftr-294	732	8	.	.	PUNCT
ftr-294	733	1	at	at	ADP
ftr-294	733	2	704	704	NUM
ftr-294	733	3	.	.	PUNCT
ftr-294	734	1	144	144	NUM
ftr-294	734	2	.	.	NUM
ftr-294	734	3	452	452	NUM
ftr-294	735	1	u.s	u.s	PROPN
ftr-294	735	2	.	.	PROPN
ftr-294	735	3	247	247	NUM
ftr-294	735	4	(	(	PUNCT
ftr-294	735	5	1981	1981	NUM
ftr-294	735	6	)	)	PUNCT
ftr-294	735	7	.	.	PUNCT
ftr-294	736	1	145	145	NUM
ftr-294	736	2	.	.	X
ftr-294	737	1	455	455	NUM
ftr-294	737	2	u.s	u.s	PROPN
ftr-294	737	3	.	.	PROPN
ftr-294	737	4	16	16	NUM
ftr-294	737	5	(	(	PUNCT
ftr-294	737	6	1982	1982	NUM
ftr-294	737	7	)	)	PUNCT
ftr-294	737	8	.	.	PUNCT
ftr-294	738	1	146	146	NUM
ftr-294	738	2	.	.	PUNCT
ftr-294	739	1	kristin	kristin	PROPN
ftr-294	739	2	hickman	hickman	PROPN
ftr-294	739	3	,	,	PUNCT
ftr-294	739	4	the	the	DET
ftr-294	739	5	need	need	NOUN
ftr-294	739	6	for	for	ADP
ftr-294	739	7	mead	mead	NOUN
ftr-294	739	8	:	:	PUNCT
ftr-294	739	9	rejecting	reject	VERB
ftr-294	739	10	tax	tax	NOUN
ftr-294	739	11	exceptionalism	exceptionalism	NOUN
ftr-294	739	12	in	in	ADP
ftr-294	739	13	judicial	judicial	ADJ
ftr-294	739	14	deference	deference	NOUN
ftr-294	739	15	,	,	PUNCT
ftr-294	739	16	90	90	NUM
ftr-294	739	17	minn	minn	NOUN
ftr-294	739	18	.	.	PUNCT
ftr-294	740	1	l.	l.	PROPN
ftr-294	740	2	rev	rev	PROPN
ftr-294	740	3	.	.	PROPN
ftr-294	740	4	1537	1537	NUM
ftr-294	740	5	,	,	PUNCT
ftr-294	740	6	1549	1549	NUM
ftr-294	740	7	(	(	PUNCT
ftr-294	740	8	2006	2006	NUM
ftr-294	740	9	)	)	PUNCT
ftr-294	741	1	[	[	X
ftr-294	741	2	hereinafter	hereinafter	NOUN
ftr-294	741	3	hickman	hickman	PROPN
ftr-294	741	4	,	,	PUNCT
ftr-294	741	5	the	the	DET
ftr-294	741	6	need	need	NOUN
ftr-294	741	7	for	for	ADP
ftr-294	741	8	mead	mead	NOUN
ftr-294	741	9	]	]	PUNCT
ftr-294	741	10	(	(	PUNCT
ftr-294	741	11	explaining	explain	VERB
ftr-294	741	12	the	the	DET
ftr-294	741	13	post	post	ADJ
ftr-294	741	14	-	-	ADJ
ftr-294	741	15	mayo	mayo	ADJ
ftr-294	741	16	framework	framework	NOUN
ftr-294	741	17	)	)	PUNCT
ftr-294	741	18	.	.	PUNCT
ftr-294	742	1	147	147	NUM
ftr-294	742	2	.	.	PUNCT
ftr-294	743	1	i	i	PRON
ftr-294	743	2	d.	d.	PROPN
ftr-294	743	3	148	148	NUM
ftr-294	743	4	.	.	PUNCT
ftr-294	744	1	i.r.c	i.r.c	NOUN
ftr-294	744	2	.	.	PUNCT
ftr-294	745	1	§	§	PROPN
ftr-294	745	2	7805(a	7805(a	NUM
ftr-294	745	3	)	)	PUNCT
ftr-294	745	4	(	(	PUNCT
ftr-294	745	5	2006	2006	NUM
ftr-294	745	6	)	)	PUNCT
ftr-294	745	7	.	.	PUNCT
ftr-294	746	1	149	149	NUM
ftr-294	746	2	.	.	X
ftr-294	746	3	440	440	NUM
ftr-294	747	1	u.s	u.s	PROPN
ftr-294	747	2	.	.	PROPN
ftr-294	747	3	472	472	NUM
ftr-294	747	4	,	,	PUNCT
ftr-294	747	5	477	477	NUM
ftr-294	747	6	(	(	PUNCT
ftr-294	747	7	1979	1979	NUM
ftr-294	747	8	)	)	PUNCT
ftr-294	747	9	.	.	PUNCT
ftr-294	748	1	(	(	PUNCT
ftr-294	748	2	“	"	PUNCT
ftr-294	748	3	in	in	ADP
ftr-294	748	4	determining	determine	VERB
ftr-294	748	5	whether	whether	SCONJ
ftr-294	748	6	a	a	DET
ftr-294	748	7	particular	particular	ADJ
ftr-294	748	8	regulation	regulation	NOUN
ftr-294	748	9	carries	carry	VERB
ftr-294	748	10	out	out	ADP
ftr-294	748	11	the	the	DET
ftr-294	748	12	congressional	congressional	ADJ
ftr-294	748	13	mandate	mandate	NOUN
ftr-294	748	14	in	in	ADP
ftr-294	748	15	a	a	DET
ftr-294	748	16	proper	proper	ADJ
ftr-294	748	17	manner	manner	NOUN
ftr-294	748	18	,	,	PUNCT
ftr-294	748	19	we	we	PRON
ftr-294	748	20	look	look	VERB
ftr-294	748	21	to	to	PART
ftr-294	748	22	see	see	VERB
ftr-294	748	23	whether	whether	SCONJ
ftr-294	748	24	the	the	DET
ftr-294	748	25	regulation	regulation	NOUN
ftr-294	748	26	harmonizes	harmonize	VERB
ftr-294	748	27	with	with	ADP
ftr-294	748	28	the	the	DET
ftr-294	748	29	plain	plain	ADJ
ftr-294	748	30	language	language	NOUN
ftr-294	748	31	of	of	ADP
ftr-294	748	32	the	the	DET
ftr-294	748	33	statute	statute	NOUN
ftr-294	748	34	,	,	PUNCT
ftr-294	748	35	its	its	PRON
ftr-294	748	36	origin	origin	NOUN
ftr-294	748	37	and	and	CCONJ
ftr-294	748	38	its	its	PRON
ftr-294	748	39	purpose	purpose	NOUN
ftr-294	748	40	.	.	PUNCT
ftr-294	749	1	a	a	DET
ftr-294	749	2	regulation	regulation	NOUN
ftr-294	749	3	may	may	AUX
ftr-294	749	4	have	have	VERB
ftr-294	749	5	particular	particular	ADJ
ftr-294	749	6	force	force	NOUN
ftr-294	749	7	if	if	SCONJ
ftr-294	749	8	it	it	PRON
ftr-294	749	9	is	be	AUX
ftr-294	749	10	a	a	DET
ftr-294	749	11	substantially	substantially	ADV
ftr-294	749	12	contemporaneous	contemporaneous	ADJ
ftr-294	749	13	construction	construction	NOUN
ftr-294	749	14	of	of	ADP
ftr-294	749	15	the	the	DET
ftr-294	749	16	statute	statute	NOUN
ftr-294	749	17	by	by	ADP
ftr-294	749	18	those	those	PRON
ftr-294	749	19	presumed	presume	VERB
ftr-294	749	20	to	to	PART
ftr-294	749	21	have	have	AUX
ftr-294	749	22	been	be	AUX
ftr-294	749	23	aware	aware	ADJ
ftr-294	749	24	of	of	ADP
ftr-294	749	25	congressional	congressional	ADJ
ftr-294	749	26	intent	intent	NOUN
ftr-294	749	27	.	.	PUNCT
ftr-294	750	1	if	if	SCONJ
ftr-294	750	2	the	the	DET
ftr-294	750	3	regulation	regulation	NOUN
ftr-294	750	4	dates	date	VERB
ftr-294	750	5	from	from	ADP
ftr-294	750	6	a	a	DET
ftr-294	750	7	later	later	ADJ
ftr-294	750	8	period	period	NOUN
ftr-294	750	9	the	the	DET
ftr-294	750	10	manner	manner	NOUN
ftr-294	750	11	in	in	ADP
ftr-294	750	12	which	which	PRON
ftr-294	750	13	it	it	PRON
ftr-294	750	14	evolved	evolve	VERB
ftr-294	750	15	merits	merit	NOUN
ftr-294	750	16	inquiry	inquiry	NOUN
ftr-294	750	17	.	.	PUNCT
ftr-294	751	1	other	other	ADJ
ftr-294	751	2	relevant	relevant	ADJ
ftr-294	751	3	considerations	consideration	NOUN
ftr-294	751	4	are	be	AUX
ftr-294	751	5	the	the	DET
ftr-294	751	6	length	length	NOUN
ftr-294	751	7	of	of	ADP
ftr-294	751	8	time	time	NOUN
ftr-294	751	9	the	the	DET
ftr-294	751	10	regulation	regulation	NOUN
ftr-294	751	11	has	have	AUX
ftr-294	751	12	been	be	AUX
ftr-294	751	13	in	in	ADP
ftr-294	751	14	effect	effect	NOUN
ftr-294	751	15	,	,	PUNCT
ftr-294	751	16	the	the	DET
ftr-294	751	17	reliance	reliance	NOUN
ftr-294	751	18	place	place	NOUN
ftr-294	751	19	on	on	ADP
ftr-294	751	20	it	it	PRON
ftr-294	751	21	,	,	PUNCT
ftr-294	751	22	the	the	DET
ftr-294	751	23	consistency	consistency	NOUN
ftr-294	751	24	of	of	ADP
ftr-294	751	25	the	the	DET
ftr-294	751	26	26	26	NUM
ftr-294	751	27	florida	florida	PROPN
ftr-294	751	28	tax	tax	NOUN
ftr-294	751	29	review	review	NOUN
ftr-294	751	30	vol	vol	NOUN
ftr-294	751	31	.	.	PUNCT
ftr-294	752	1	15:1	15:1	NUM
ftr-294	752	2	involved	involve	VERB
ftr-294	752	3	the	the	DET
ftr-294	752	4	interpretation	interpretation	NOUN
ftr-294	752	5	of	of	ADP
ftr-294	752	6	a	a	DET
ftr-294	752	7	treasury	treasury	NOUN
ftr-294	752	8	regulation	regulation	NOUN
ftr-294	752	9	.	.	PUNCT
ftr-294	753	1	150	150	NUM
ftr-294	753	2	the	the	DET
ftr-294	753	3	mayo	mayo	NOUN
ftr-294	753	4	court	court	NOUN
ftr-294	753	5	rejected	reject	VERB
ftr-294	753	6	the	the	DET
ftr-294	753	7	distinction	distinction	NOUN
ftr-294	753	8	between	between	ADP
ftr-294	753	9	general	general	ADJ
ftr-294	753	10	and	and	CCONJ
ftr-294	753	11	specific	specific	ADJ
ftr-294	753	12	authority	authority	NOUN
ftr-294	753	13	regulations	regulation	NOUN
ftr-294	753	14	and	and	CCONJ
ftr-294	753	15	held	hold	VERB
ftr-294	753	16	that	that	SCONJ
ftr-294	753	17	the	the	DET
ftr-294	753	18	mead	mead	NOUN
ftr-294	753	19	test	test	NOUN
ftr-294	753	20	should	should	AUX
ftr-294	753	21	be	be	AUX
ftr-294	753	22	applied	apply	VERB
ftr-294	753	23	to	to	PART
ftr-294	753	24	determine	determine	VERB
ftr-294	753	25	the	the	DET
ftr-294	753	26	deference	deference	NOUN
ftr-294	753	27	owed	owe	VERB
ftr-294	753	28	to	to	ADP
ftr-294	753	29	tax	tax	NOUN
ftr-294	753	30	regulations	regulation	NOUN
ftr-294	753	31	.	.	PUNCT
ftr-294	754	1	151	151	NUM
ftr-294	754	2	mayo	mayo	NOUN
ftr-294	754	3	also	also	ADV
ftr-294	754	4	made	make	VERB
ftr-294	754	5	clear	clear	ADJ
ftr-294	754	6	that	that	SCONJ
ftr-294	754	7	all	all	DET
ftr-294	754	8	tax	tax	NOUN
ftr-294	754	9	regulations	regulation	NOUN
ftr-294	754	10	that	that	PRON
ftr-294	754	11	cleared	clear	VERB
ftr-294	754	12	mead	mead	NOUN
ftr-294	754	13	’s	’s	PART
ftr-294	754	14	two	two	NUM
ftr-294	754	15	-	-	PUNCT
ftr-294	754	16	part	part	NOUN
ftr-294	754	17	test	test	NOUN
ftr-294	754	18	were	be	AUX
ftr-294	754	19	chevron	chevron	NOUN
ftr-294	754	20	eligible	eligible	ADJ
ftr-294	754	21	,	,	PUNCT
ftr-294	754	22	regardless	regardless	ADV
ftr-294	754	23	of	of	ADP
ftr-294	754	24	whether	whether	SCONJ
ftr-294	754	25	they	they	PRON
ftr-294	754	26	were	be	AUX
ftr-294	754	27	issued	issue	VERB
ftr-294	754	28	under	under	ADP
ftr-294	754	29	a	a	DET
ftr-294	754	30	specific	specific	ADJ
ftr-294	754	31	or	or	CCONJ
ftr-294	754	32	general	general	ADJ
ftr-294	754	33	grant	grant	NOUN
ftr-294	754	34	of	of	ADP
ftr-294	754	35	authority	authority	NOUN
ftr-294	754	36	.	.	PUNCT
ftr-294	755	1	152	152	NUM
ftr-294	755	2	the	the	DET
ftr-294	755	3	cases	case	NOUN
ftr-294	755	4	analyzing	analyze	VERB
ftr-294	755	5	regulation	regulation	NOUN
ftr-294	755	6	section	section	NOUN
ftr-294	755	7	1.752	1.752	NUM
ftr-294	755	8	-	-	SYM
ftr-294	755	9	6	6	NUM
ftr-294	755	10	predated	predate	VERB
ftr-294	755	11	mayo	mayo	NOUN
ftr-294	755	12	.	.	PUNCT
ftr-294	756	1	as	as	ADP
ftr-294	756	2	a	a	DET
ftr-294	756	3	result	result	NOUN
ftr-294	756	4	,	,	PUNCT
ftr-294	756	5	those	those	DET
ftr-294	756	6	cases	case	NOUN
ftr-294	756	7	utilized	utilize	VERB
ftr-294	756	8	the	the	DET
ftr-294	756	9	now	now	ADV
ftr-294	756	10	-	-	PUNCT
ftr-294	756	11	rejected	reject	VERB
ftr-294	756	12	distinction	distinction	NOUN
ftr-294	756	13	between	between	ADP
ftr-294	756	14	regulations	regulation	NOUN
ftr-294	756	15	promulgated	promulgate	VERB
ftr-294	756	16	under	under	ADP
ftr-294	756	17	general	general	ADJ
ftr-294	756	18	versus	versus	X
ftr-294	756	19	specific	specific	ADJ
ftr-294	756	20	grants	grant	NOUN
ftr-294	756	21	of	of	ADP
ftr-294	756	22	authority	authority	NOUN
ftr-294	756	23	.	.	PUNCT
ftr-294	757	1	specifically	specifically	ADV
ftr-294	757	2	,	,	PUNCT
ftr-294	757	3	in	in	ADP
ftr-294	757	4	each	each	PRON
ftr-294	757	5	of	of	ADP
ftr-294	757	6	the	the	DET
ftr-294	757	7	cases	case	NOUN
ftr-294	757	8	discussed	discuss	VERB
ftr-294	757	9	above	above	ADV
ftr-294	757	10	,	,	PUNCT
ftr-294	757	11	the	the	DET
ftr-294	757	12	courts	court	NOUN
ftr-294	757	13	believed	believe	VERB
ftr-294	757	14	strong	strong	ADJ
ftr-294	757	15	deference	deference	NOUN
ftr-294	757	16	should	should	AUX
ftr-294	757	17	apply	apply	VERB
ftr-294	757	18	only	only	ADV
ftr-294	757	19	if	if	SCONJ
ftr-294	757	20	regulation	regulation	NOUN
ftr-294	757	21	section	section	NOUN
ftr-294	757	22	1.752	1.752	NUM
ftr-294	757	23	-	-	SYM
ftr-294	757	24	6	6	NUM
ftr-294	757	25	was	be	AUX
ftr-294	757	26	promulgated	promulgate	VERB
ftr-294	757	27	pursuant	pursuant	ADJ
ftr-294	757	28	to	to	ADP
ftr-294	757	29	section	section	NOUN
ftr-294	757	30	309(c	309(c	NOUN
ftr-294	757	31	)	)	PUNCT
ftr-294	757	32	’s	’s	PART
ftr-294	757	33	express	express	ADJ
ftr-294	757	34	authorization	authorization	NOUN
ftr-294	757	35	.	.	PUNCT
ftr-294	758	1	after	after	ADP
ftr-294	758	2	finding	find	VERB
ftr-294	758	3	that	that	SCONJ
ftr-294	758	4	the	the	DET
ftr-294	758	5	regulation	regulation	NOUN
ftr-294	758	6	was	be	AUX
ftr-294	758	7	not	not	PART
ftr-294	758	8	expressly	expressly	ADV
ftr-294	758	9	authorized	authorize	VERB
ftr-294	758	10	,	,	PUNCT
ftr-294	758	11	each	each	PRON
ftr-294	758	12	of	of	ADP
ftr-294	758	13	these	these	DET
ftr-294	758	14	cases	case	NOUN
ftr-294	758	15	suggested	suggest	VERB
ftr-294	758	16	that	that	SCONJ
ftr-294	758	17	while	while	SCONJ
ftr-294	758	18	a	a	DET
ftr-294	758	19	lesser	less	ADJ
ftr-294	758	20	standard	standard	NOUN
ftr-294	758	21	of	of	ADP
ftr-294	758	22	deference	deference	NOUN
ftr-294	758	23	might	might	AUX
ftr-294	758	24	apply	apply	VERB
ftr-294	758	25	,	,	PUNCT
ftr-294	758	26	regulation	regulation	NOUN
ftr-294	758	27	1.752	1.752	NUM
ftr-294	758	28	-	-	SYM
ftr-294	758	29	6	6	NUM
ftr-294	758	30	must	must	AUX
ftr-294	758	31	be	be	AUX
ftr-294	758	32	invalidated	invalidated	ADJ
ftr-294	758	33	.	.	PUNCT
ftr-294	759	1	153	153	NUM
ftr-294	759	2	commissioner	commissioner	NOUN
ftr-294	759	3	’s	’s	PART
ftr-294	759	4	interpretation	interpretation	NOUN
ftr-294	759	5	,	,	PUNCT
ftr-294	759	6	and	and	CCONJ
ftr-294	759	7	the	the	DET
ftr-294	759	8	degree	degree	NOUN
ftr-294	759	9	of	of	ADP
ftr-294	759	10	scrutiny	scrutiny	NOUN
ftr-294	759	11	congress	congress	PROPN
ftr-294	759	12	has	have	AUX
ftr-294	759	13	devoted	devote	VERB
ftr-294	759	14	to	to	ADP
ftr-294	759	15	the	the	DET
ftr-294	759	16	regulation	regulation	NOUN
ftr-294	759	17	during	during	ADP
ftr-294	759	18	subsequent	subsequent	ADJ
ftr-294	759	19	re	re	NOUN
ftr-294	759	20	-	-	NOUN
ftr-294	759	21	enactments	enactment	NOUN
ftr-294	759	22	of	of	ADP
ftr-294	759	23	the	the	DET
ftr-294	759	24	statute	statute	NOUN
ftr-294	759	25	.	.	PUNCT
ftr-294	759	26	”	"	PUNCT
ftr-294	759	27	)	)	PUNCT
ftr-294	759	28	.	.	PUNCT
ftr-294	760	1	150	150	NUM
ftr-294	760	2	.	.	PUNCT
ftr-294	761	1	in	in	ADP
ftr-294	761	2	national	national	ADJ
ftr-294	761	3	muffler	muffler	NOUN
ftr-294	761	4	,	,	PUNCT
ftr-294	761	5	a	a	DET
ftr-294	761	6	trade	trade	NOUN
ftr-294	761	7	organization	organization	NOUN
ftr-294	761	8	representing	represent	VERB
ftr-294	761	9	muffler	muffler	NOUN
ftr-294	761	10	dealers	dealer	NOUN
ftr-294	761	11	sued	sue	VERB
ftr-294	761	12	for	for	ADP
ftr-294	761	13	an	an	DET
ftr-294	761	14	income	income	NOUN
ftr-294	761	15	tax	tax	NOUN
ftr-294	761	16	refund	refund	NOUN
ftr-294	761	17	,	,	PUNCT
ftr-294	761	18	claiming	claim	VERB
ftr-294	761	19	that	that	SCONJ
ftr-294	761	20	they	they	PRON
ftr-294	761	21	were	be	AUX
ftr-294	761	22	entitled	entitle	VERB
ftr-294	761	23	to	to	ADP
ftr-294	761	24	the	the	DET
ftr-294	761	25	so	so	ADV
ftr-294	761	26	-	-	PUNCT
ftr-294	761	27	called	call	VERB
ftr-294	761	28	“	"	PUNCT
ftr-294	761	29	business	business	NOUN
ftr-294	761	30	league	league	NOUN
ftr-294	761	31	”	"	PUNCT
ftr-294	761	32	exception	exception	NOUN
ftr-294	761	33	and	and	CCONJ
ftr-294	761	34	that	that	SCONJ
ftr-294	761	35	the	the	DET
ftr-294	761	36	treasury	treasury	PROPN
ftr-294	761	37	regulation	regulation	NOUN
ftr-294	761	38	defining	define	VERB
ftr-294	761	39	“	"	PUNCT
ftr-294	761	40	business	business	NOUN
ftr-294	761	41	league	league	NOUN
ftr-294	761	42	”	"	PUNCT
ftr-294	761	43	(	(	PUNCT
ftr-294	761	44	a	a	DET
ftr-294	761	45	definition	definition	NOUN
ftr-294	761	46	which	which	PRON
ftr-294	761	47	would	would	AUX
ftr-294	761	48	exclude	exclude	VERB
ftr-294	761	49	muffler	muffler	NOUN
ftr-294	761	50	dealers	dealer	NOUN
ftr-294	761	51	)	)	PUNCT
ftr-294	761	52	was	be	AUX
ftr-294	761	53	not	not	PART
ftr-294	761	54	a	a	DET
ftr-294	761	55	valid	valid	ADJ
ftr-294	761	56	interpretation	interpretation	NOUN
ftr-294	761	57	of	of	ADP
ftr-294	761	58	the	the	DET
ftr-294	761	59	statute	statute	NOUN
ftr-294	761	60	granting	grant	VERB
ftr-294	761	61	the	the	DET
ftr-294	761	62	exemption	exemption	NOUN
ftr-294	761	63	.	.	PUNCT
ftr-294	762	1	see	see	VERB
ftr-294	762	2	hickman	hickman	PROPN
ftr-294	762	3	,	,	PUNCT
ftr-294	762	4	the	the	DET
ftr-294	762	5	need	need	NOUN
ftr-294	762	6	for	for	ADP
ftr-294	762	7	mead	mead	NOUN
ftr-294	762	8	,	,	PUNCT
ftr-294	762	9	supra	supra	PROPN
ftr-294	762	10	note	note	VERB
ftr-294	762	11	146	146	NUM
ftr-294	762	12	.	.	PUNCT
ftr-294	763	1	see	see	VERB
ftr-294	763	2	also	also	ADV
ftr-294	763	3	ellen	ellen	PROPN
ftr-294	763	4	aprill	aprill	PROPN
ftr-294	763	5	,	,	PUNCT
ftr-294	763	6	irvin	irvin	PROPN
ftr-294	763	7	salem	salem	PROPN
ftr-294	763	8	&	&	CCONJ
ftr-294	763	9	linda	linda	PROPN
ftr-294	763	10	galler	galler	PROPN
ftr-294	763	11	,	,	PUNCT
ftr-294	763	12	aba	aba	PROPN
ftr-294	763	13	section	section	NOUN
ftr-294	763	14	of	of	ADP
ftr-294	763	15	taxation	taxation	NOUN
ftr-294	763	16	report	report	NOUN
ftr-294	763	17	of	of	ADP
ftr-294	763	18	the	the	DET
ftr-294	763	19	task	task	NOUN
ftr-294	763	20	force	force	NOUN
ftr-294	763	21	on	on	ADP
ftr-294	763	22	judicial	judicial	ADJ
ftr-294	763	23	deference	deference	NOUN
ftr-294	763	24	,	,	PUNCT
ftr-294	763	25	57	57	NUM
ftr-294	763	26	tax	tax	NOUN
ftr-294	763	27	lawyer	lawyer	NOUN
ftr-294	763	28	717	717	NUM
ftr-294	763	29	,	,	PUNCT
ftr-294	763	30	740	740	NUM
ftr-294	763	31	(	(	PUNCT
ftr-294	763	32	2004	2004	NUM
ftr-294	763	33	)	)	PUNCT
ftr-294	763	34	(	(	PUNCT
ftr-294	763	35	“	"	PUNCT
ftr-294	763	36	this	this	DET
ftr-294	763	37	report	report	NOUN
ftr-294	763	38	reviews	review	VERB
ftr-294	763	39	post	post	ADJ
ftr-294	763	40	-	-	ADJ
ftr-294	763	41	chevron	chevron	ADJ
ftr-294	763	42	tax	tax	NOUN
ftr-294	763	43	cases	case	NOUN
ftr-294	763	44	through	through	ADP
ftr-294	763	45	the	the	DET
ftr-294	763	46	end	end	NOUN
ftr-294	763	47	of	of	ADP
ftr-294	763	48	2003	2003	NUM
ftr-294	763	49	,	,	PUNCT
ftr-294	763	50	and	and	CCONJ
ftr-294	763	51	concludes	conclude	VERB
ftr-294	763	52	that	that	SCONJ
ftr-294	763	53	although	although	SCONJ
ftr-294	763	54	chevron	chevron	NOUN
ftr-294	763	55	’s	’s	PART
ftr-294	763	56	two	two	NUM
ftr-294	763	57	-	-	PUNCT
ftr-294	763	58	step	step	NOUN
ftr-294	763	59	process	process	NOUN
ftr-294	763	60	has	have	AUX
ftr-294	763	61	been	be	AUX
ftr-294	763	62	affirmed	affirm	VERB
ftr-294	763	63	for	for	ADP
ftr-294	763	64	tax	tax	NOUN
ftr-294	763	65	cases	case	NOUN
ftr-294	763	66	,	,	PUNCT
ftr-294	763	67	the	the	DET
ftr-294	763	68	supreme	supreme	PROPN
ftr-294	763	69	court	court	PROPN
ftr-294	763	70	nonetheless	nonetheless	ADV
ftr-294	763	71	has	have	AUX
ftr-294	763	72	consistently	consistently	ADV
ftr-294	763	73	applied	apply	VERB
ftr-294	763	74	the	the	DET
ftr-294	763	75	national	national	ADJ
ftr-294	763	76	muffler	muffler	NOUN
ftr-294	763	77	test	test	NOUN
ftr-294	763	78	to	to	PART
ftr-294	763	79	determine	determine	VERB
ftr-294	763	80	if	if	SCONJ
ftr-294	763	81	a	a	DET
ftr-294	763	82	general	general	ADJ
ftr-294	763	83	authority	authority	NOUN
ftr-294	763	84	regulation	regulation	NOUN
ftr-294	763	85	is	be	AUX
ftr-294	763	86	reasonable	reasonable	ADJ
ftr-294	763	87	.	.	PUNCT
ftr-294	763	88	”	"	PUNCT
ftr-294	763	89	)	)	PUNCT
ftr-294	763	90	;	;	PUNCT
ftr-294	763	91	thomas	thomas	PROPN
ftr-294	763	92	w.	w.	PROPN
ftr-294	763	93	merrill	merrill	PROPN
ftr-294	763	94	&	&	CCONJ
ftr-294	763	95	kathryn	kathryn	PROPN
ftr-294	763	96	tongue	tongue	PROPN
ftr-294	763	97	watts	watts	PROPN
ftr-294	763	98	,	,	PUNCT
ftr-294	763	99	agency	agency	NOUN
ftr-294	763	100	rules	rule	NOUN
ftr-294	763	101	with	with	ADP
ftr-294	763	102	the	the	DET
ftr-294	763	103	force	force	NOUN
ftr-294	763	104	of	of	ADP
ftr-294	763	105	law	law	NOUN
ftr-294	763	106	:	:	PUNCT
ftr-294	763	107	the	the	DET
ftr-294	763	108	original	original	ADJ
ftr-294	763	109	convention	convention	NOUN
ftr-294	763	110	,	,	PUNCT
ftr-294	763	111	116	116	NUM
ftr-294	763	112	harv	harv	NOUN
ftr-294	763	113	.	.	PUNCT
ftr-294	764	1	l.	l.	PROPN
ftr-294	764	2	rev	rev	PROPN
ftr-294	764	3	.	.	PROPN
ftr-294	764	4	467	467	NUM
ftr-294	764	5	,	,	PUNCT
ftr-294	764	6	570–75	570–75	PROPN
ftr-294	764	7	(	(	PUNCT
ftr-294	764	8	2002	2002	NUM
ftr-294	764	9	)	)	PUNCT
ftr-294	764	10	(	(	PUNCT
ftr-294	764	11	discussing	discuss	VERB
ftr-294	764	12	tax	tax	NOUN
ftr-294	764	13	exceptionalism	exceptionalism	NOUN
ftr-294	764	14	in	in	ADP
ftr-294	764	15	administrative	administrative	ADJ
ftr-294	764	16	law	law	NOUN
ftr-294	764	17	)	)	PUNCT
ftr-294	764	18	;	;	PUNCT
ftr-294	764	19	paul	paul	PROPN
ftr-294	764	20	caron	caron	PROPN
ftr-294	764	21	,	,	PUNCT
ftr-294	764	22	tax	tax	NOUN
ftr-294	764	23	myopia	myopia	NOUN
ftr-294	764	24	,	,	PUNCT
ftr-294	764	25	or	or	CCONJ
ftr-294	764	26	mamas	mama	NOUN
ftr-294	764	27	do	do	AUX
ftr-294	764	28	n’t	not	PART
ftr-294	764	29	let	let	VERB
ftr-294	764	30	your	your	PRON
ftr-294	764	31	babies	baby	NOUN
ftr-294	764	32	grow	grow	VERB
ftr-294	764	33	up	up	ADP
ftr-294	764	34	to	to	PART
ftr-294	764	35	be	be	AUX
ftr-294	764	36	tax	tax	NOUN
ftr-294	764	37	lawyers	lawyer	NOUN
ftr-294	764	38	,	,	PUNCT
ftr-294	765	1	13	13	NUM
ftr-294	765	2	va	va	NOUN
ftr-294	765	3	.	.	PUNCT
ftr-294	765	4	tax	tax	PROPN
ftr-294	765	5	.	.	PUNCT
ftr-294	766	1	rev	rev	PROPN
ftr-294	766	2	.	.	PROPN
ftr-294	767	1	517	517	NUM
ftr-294	767	2	(	(	PUNCT
ftr-294	767	3	1994	1994	NUM
ftr-294	767	4	)	)	PUNCT
ftr-294	767	5	.	.	PUNCT
ftr-294	768	1	151	151	NUM
ftr-294	768	2	.	.	PUNCT
ftr-294	768	3	mayo	mayo	PROPN
ftr-294	768	4	found	find	VERB
ftr-294	768	5	.	.	PUNCT
ftr-294	769	1	v.	v.	PROPN
ftr-294	769	2	united	united	PROPN
ftr-294	769	3	states	states	PROPN
ftr-294	769	4	,	,	PUNCT
ftr-294	769	5	131	131	NUM
ftr-294	769	6	s.	s.	PROPN
ftr-294	769	7	ct	ct	PROPN
ftr-294	769	8	.	.	PROPN
ftr-294	769	9	704	704	NUM
ftr-294	769	10	,	,	PUNCT
ftr-294	769	11	713–14	713–14	NUM
ftr-294	769	12	(	(	PUNCT
ftr-294	769	13	2011	2011	NUM
ftr-294	769	14	)	)	PUNCT
ftr-294	769	15	(	(	PUNCT
ftr-294	769	16	“	"	PUNCT
ftr-294	769	17	we	we	PRON
ftr-294	769	18	have	have	AUX
ftr-294	769	19	held	hold	VERB
ftr-294	769	20	that	that	DET
ftr-294	769	21	chevron	chevron	NOUN
ftr-294	769	22	deference	deference	NOUN
ftr-294	769	23	is	be	AUX
ftr-294	769	24	appropriate	appropriate	ADJ
ftr-294	769	25	‘	'	PUNCT
ftr-294	769	26	when	when	SCONJ
ftr-294	769	27	it	it	PRON
ftr-294	769	28	appears	appear	VERB
ftr-294	769	29	that	that	SCONJ
ftr-294	769	30	congress	congress	PROPN
ftr-294	769	31	has	have	AUX
ftr-294	769	32	delegated	delegate	VERB
ftr-294	769	33	authority	authority	NOUN
ftr-294	769	34	to	to	ADP
ftr-294	769	35	the	the	DET
ftr-294	769	36	agency	agency	NOUN
ftr-294	769	37	generally	generally	ADV
ftr-294	769	38	to	to	PART
ftr-294	769	39	make	make	VERB
ftr-294	769	40	rules	rule	NOUN
ftr-294	769	41	carrying	carry	VERB
ftr-294	769	42	the	the	DET
ftr-294	769	43	force	force	NOUN
ftr-294	769	44	of	of	ADP
ftr-294	769	45	law	law	NOUN
ftr-294	769	46	,	,	PUNCT
ftr-294	769	47	and	and	CCONJ
ftr-294	769	48	that	that	SCONJ
ftr-294	769	49	the	the	DET
ftr-294	769	50	agency	agency	NOUN
ftr-294	769	51	interpretation	interpretation	NOUN
ftr-294	769	52	claiming	claim	VERB
ftr-294	769	53	deference	deference	NOUN
ftr-294	769	54	was	be	AUX
ftr-294	769	55	promulgated	promulgate	VERB
ftr-294	769	56	in	in	ADP
ftr-294	769	57	the	the	DET
ftr-294	769	58	exercise	exercise	NOUN
ftr-294	769	59	of	of	ADP
ftr-294	769	60	that	that	DET
ftr-294	769	61	authority	authority	NOUN
ftr-294	769	62	…	…	PUNCT
ftr-294	769	63	our	our	PRON
ftr-294	769	64	inquiry	inquiry	NOUN
ftr-294	769	65	in	in	ADP
ftr-294	769	66	that	that	DET
ftr-294	769	67	regard	regard	NOUN
ftr-294	769	68	does	do	AUX
ftr-294	769	69	not	not	PART
ftr-294	769	70	turn	turn	VERB
ftr-294	769	71	on	on	ADP
ftr-294	769	72	whether	whether	SCONJ
ftr-294	769	73	congress	congress	PROPN
ftr-294	769	74	’	'	PUNCT
ftr-294	769	75	delegation	delegation	NOUN
ftr-294	769	76	was	be	AUX
ftr-294	769	77	general	general	ADJ
ftr-294	769	78	or	or	CCONJ
ftr-294	769	79	specific	specific	ADJ
ftr-294	769	80	.	.	PUNCT
ftr-294	769	81	”	"	PUNCT
ftr-294	769	82	)	)	PUNCT
ftr-294	769	83	.	.	PUNCT
ftr-294	770	1	152	152	NUM
ftr-294	770	2	.	.	PUNCT
ftr-294	771	1	i	i	PRON
ftr-294	771	2	d.	d.	PROPN
ftr-294	771	3	at	at	ADP
ftr-294	771	4	714	714	NUM
ftr-294	771	5	(	(	PUNCT
ftr-294	771	6	“	"	PUNCT
ftr-294	771	7	we	we	PRON
ftr-294	771	8	believe	believe	VERB
ftr-294	771	9	chevron	chevron	NOUN
ftr-294	771	10	and	and	CCONJ
ftr-294	771	11	mead	mead	NOUN
ftr-294	771	12	,	,	PUNCT
ftr-294	771	13	rather	rather	ADV
ftr-294	771	14	than	than	ADP
ftr-294	771	15	national	national	ADJ
ftr-294	771	16	muffler	muffler	NOUN
ftr-294	771	17	and	and	CCONJ
ftr-294	771	18	rowan	rowan	PROPN
ftr-294	771	19	,	,	PUNCT
ftr-294	771	20	provide	provide	VERB
ftr-294	771	21	the	the	DET
ftr-294	771	22	appropriate	appropriate	ADJ
ftr-294	771	23	framework	framework	NOUN
ftr-294	771	24	for	for	ADP
ftr-294	771	25	evaluating	evaluate	VERB
ftr-294	771	26	[	[	PUNCT
ftr-294	771	27	the	the	DET
ftr-294	771	28	tax	tax	NOUN
ftr-294	771	29	regulation	regulation	NOUN
ftr-294	771	30	at	at	ADP
ftr-294	771	31	issue	issue	NOUN
ftr-294	771	32	.	.	PUNCT
ftr-294	772	1	]	]	X
ftr-294	772	2	)	)	PUNCT
ftr-294	772	3	153	153	NUM
ftr-294	772	4	.	.	PUNCT
ftr-294	773	1	the	the	DET
ftr-294	773	2	courts	court	NOUN
ftr-294	773	3	also	also	ADV
ftr-294	773	4	appeared	appear	VERB
ftr-294	773	5	to	to	PART
ftr-294	773	6	believe	believe	VERB
ftr-294	773	7	that	that	SCONJ
ftr-294	773	8	once	once	SCONJ
ftr-294	773	9	the	the	DET
ftr-294	773	10	regulation	regulation	NOUN
ftr-294	773	11	fell	fall	VERB
ftr-294	773	12	outside	outside	ADP
ftr-294	773	13	the	the	DET
ftr-294	773	14	congressional	congressional	ADJ
ftr-294	773	15	grant	grant	NOUN
ftr-294	773	16	of	of	ADP
ftr-294	773	17	section	section	NOUN
ftr-294	773	18	309(c	309(c	PROPN
ftr-294	773	19	)	)	PUNCT
ftr-294	773	20	,	,	PUNCT
ftr-294	773	21	treasury	treasury	PROPN
ftr-294	773	22	could	could	AUX
ftr-294	773	23	not	not	PART
ftr-294	773	24	invoke	invoke	VERB
ftr-294	773	25	section	section	NOUN
ftr-294	773	26	7805(b)(3	7805(b)(3	NOUN
ftr-294	773	27	)	)	PUNCT
ftr-294	773	28	at	at	ADV
ftr-294	773	29	all	all	ADV
ftr-294	773	30	.	.	PUNCT
ftr-294	774	1	for	for	ADP
ftr-294	774	2	instance	instance	NOUN
ftr-294	774	3	,	,	PUNCT
ftr-294	774	4	in	in	ADP
ftr-294	774	5	stobie	stobie	PROPN
ftr-294	774	6	creek	creek	PROPN
ftr-294	774	7	the	the	DET
ftr-294	774	8	court	court	NOUN
ftr-294	774	9	of	of	ADP
ftr-294	774	10	federal	federal	ADJ
ftr-294	774	11	claims	claim	NOUN
ftr-294	774	12	stated	state	VERB
ftr-294	774	13	:	:	PUNCT
ftr-294	774	14	2013	2013	NUM
ftr-294	774	15	]	]	PUNCT
ftr-294	774	16	tax	tax	NOUN
ftr-294	774	17	abuse	abuse	NOUN
ftr-294	774	18	according	accord	VERB
ftr-294	774	19	to	to	ADP
ftr-294	774	20	whom	whom	PRON
ftr-294	774	21	?	?	PUNCT
ftr-294	775	1	27	27	NUM
ftr-294	775	2	mayo	mayo	NOUN
ftr-294	775	3	,	,	PUNCT
ftr-294	775	4	however	however	ADV
ftr-294	775	5	,	,	PUNCT
ftr-294	775	6	clearly	clearly	ADV
ftr-294	775	7	rejected	reject	VERB
ftr-294	775	8	the	the	DET
ftr-294	775	9	“	"	PUNCT
ftr-294	775	10	tax	tax	NOUN
ftr-294	775	11	exceptionalist	exceptionalist	NOUN
ftr-294	775	12	”	"	PUNCT
ftr-294	775	13	154	154	NUM
ftr-294	775	14	methodology	methodology	NOUN
ftr-294	775	15	used	use	VERB
ftr-294	775	16	by	by	ADP
ftr-294	775	17	these	these	DET
ftr-294	775	18	courts	court	NOUN
ftr-294	775	19	,	,	PUNCT
ftr-294	775	20	holding	hold	VERB
ftr-294	775	21	that	that	SCONJ
ftr-294	775	22	the	the	DET
ftr-294	775	23	level	level	NOUN
ftr-294	775	24	of	of	ADP
ftr-294	775	25	deference	deference	NOUN
ftr-294	775	26	courts	court	NOUN
ftr-294	775	27	owe	owe	VERB
ftr-294	775	28	treasury	treasury	NOUN
ftr-294	775	29	regulations	regulation	NOUN
ftr-294	775	30	depends	depend	VERB
ftr-294	775	31	on	on	ADP
ftr-294	775	32	the	the	DET
ftr-294	775	33	same	same	ADJ
ftr-294	775	34	general	general	ADJ
ftr-294	775	35	framework	framework	NOUN
ftr-294	775	36	applied	apply	VERB
ftr-294	775	37	to	to	ADP
ftr-294	775	38	all	all	DET
ftr-294	775	39	other	other	ADJ
ftr-294	775	40	agency	agency	NOUN
ftr-294	775	41	regulations	regulation	NOUN
ftr-294	775	42	.	.	PUNCT
ftr-294	776	1	thus	thus	ADV
ftr-294	776	2	,	,	PUNCT
ftr-294	776	3	neither	neither	CCONJ
ftr-294	776	4	courts	court	NOUN
ftr-294	776	5	nor	nor	CCONJ
ftr-294	776	6	scholars	scholar	NOUN
ftr-294	776	7	have	have	AUX
ftr-294	776	8	had	have	VERB
ftr-294	776	9	the	the	DET
ftr-294	776	10	opportunity	opportunity	NOUN
ftr-294	776	11	to	to	PART
ftr-294	776	12	speak	speak	VERB
ftr-294	776	13	to	to	ADP
ftr-294	776	14	the	the	DET
ftr-294	776	15	questions	question	NOUN
ftr-294	776	16	upon	upon	SCONJ
ftr-294	776	17	which	which	PRON
ftr-294	776	18	the	the	DET
ftr-294	776	19	remainder	remainder	NOUN
ftr-294	776	20	of	of	ADP
ftr-294	776	21	this	this	DET
ftr-294	776	22	article	article	NOUN
ftr-294	776	23	focuses	focus	VERB
ftr-294	776	24	:	:	PUNCT
ftr-294	776	25	155	155	NUM
ftr-294	776	26	when	when	SCONJ
ftr-294	776	27	the	the	DET
ftr-294	776	28	treasury	treasury	PROPN
ftr-294	776	29	department	department	PROPN
ftr-294	776	30	issues	issue	VERB
ftr-294	776	31	a	a	DET
ftr-294	776	32	retroactive	retroactive	ADJ
ftr-294	776	33	regulation	regulation	NOUN
ftr-294	776	34	pursuant	pursuant	ADJ
ftr-294	776	35	to	to	ADP
ftr-294	776	36	section	section	NOUN
ftr-294	776	37	7805(b)(3	7805(b)(3	NOUN
ftr-294	776	38	)	)	PUNCT
ftr-294	776	39	,	,	PUNCT
ftr-294	776	40	is	be	AUX
ftr-294	776	41	that	that	DET
ftr-294	776	42	regulation	regulation	NOUN
ftr-294	776	43	’s	’s	PART
ftr-294	776	44	interpretation	interpretation	NOUN
ftr-294	776	45	of	of	ADP
ftr-294	776	46	tax	tax	NOUN
ftr-294	776	47	abuse	abuse	NOUN
ftr-294	776	48	entitled	entitle	VERB
ftr-294	776	49	to	to	PART
ftr-294	776	50	deference	deference	VERB
ftr-294	776	51	?	?	PUNCT
ftr-294	777	1	if	if	SCONJ
ftr-294	777	2	so	so	ADV
ftr-294	777	3	,	,	PUNCT
ftr-294	777	4	what	what	DET
ftr-294	777	5	level	level	NOUN
ftr-294	777	6	of	of	ADP
ftr-294	777	7	deference	deference	NOUN
ftr-294	777	8	should	should	AUX
ftr-294	777	9	these	these	DET
ftr-294	777	10	interpretations	interpretation	NOUN
ftr-294	777	11	receive	receive	VERB
ftr-294	777	12	?	?	PUNCT
ftr-294	778	1	to	to	PART
ftr-294	778	2	address	address	VERB
ftr-294	778	3	these	these	DET
ftr-294	778	4	questions	question	NOUN
ftr-294	778	5	,	,	PUNCT
ftr-294	778	6	this	this	DET
ftr-294	778	7	article	article	NOUN
ftr-294	778	8	now	now	ADV
ftr-294	778	9	turns	turn	VERB
ftr-294	778	10	to	to	ADP
ftr-294	778	11	the	the	DET
ftr-294	778	12	general	general	ADJ
ftr-294	778	13	administrative	administrative	ADJ
ftr-294	778	14	law	law	NOUN
ftr-294	778	15	framework	framework	NOUN
ftr-294	778	16	that	that	PRON
ftr-294	778	17	is	be	AUX
ftr-294	778	18	,	,	PUNCT
ftr-294	778	19	after	after	ADP
ftr-294	778	20	mayo	mayo	NOUN
ftr-294	778	21	,	,	PUNCT
ftr-294	778	22	clearly	clearly	ADV
ftr-294	778	23	applicable	applicable	ADJ
ftr-294	778	24	to	to	ADP
ftr-294	778	25	treasury	treasury	NOUN
ftr-294	778	26	regulations	regulation	NOUN
ftr-294	778	27	.	.	PUNCT
ftr-294	779	1	iv	iv	X
ftr-294	779	2	.	.	PUNCT
ftr-294	779	3	who	who	PRON
ftr-294	779	4	should	should	AUX
ftr-294	779	5	interpret	interpret	VERB
ftr-294	779	6	tax	tax	NOUN
ftr-294	779	7	abuse	abuse	NOUN
ftr-294	779	8	?	?	PUNCT
ftr-294	780	1	a.	a.	NOUN
ftr-294	781	1	the	the	DET
ftr-294	781	2	relevant	relevant	ADJ
ftr-294	781	3	deference	deference	NOUN
ftr-294	781	4	doctrines	doctrine	NOUN
ftr-294	781	5	when	when	SCONJ
ftr-294	781	6	determining	determine	VERB
ftr-294	781	7	whether	whether	SCONJ
ftr-294	781	8	an	an	DET
ftr-294	781	9	agency	agency	NOUN
ftr-294	781	10	regulation	regulation	NOUN
ftr-294	781	11	is	be	AUX
ftr-294	781	12	a	a	DET
ftr-294	781	13	valid	valid	ADJ
ftr-294	781	14	interpretation	interpretation	NOUN
ftr-294	781	15	of	of	ADP
ftr-294	781	16	the	the	DET
ftr-294	781	17	statute	statute	NOUN
ftr-294	781	18	to	to	PART
ftr-294	781	19	which	which	PRON
ftr-294	781	20	it	it	PRON
ftr-294	781	21	relates	relate	VERB
ftr-294	781	22	,	,	PUNCT
ftr-294	781	23	there	there	PRON
ftr-294	781	24	are	be	VERB
ftr-294	781	25	two	two	NUM
ftr-294	781	26	predominant	predominant	ADJ
ftr-294	781	27	[	[	X
ftr-294	781	28	the	the	DET
ftr-294	781	29	government	government	NOUN
ftr-294	781	30	]	]	PUNCT
ftr-294	781	31	alternatively	alternatively	ADV
ftr-294	781	32	argues	argue	VERB
ftr-294	781	33	that	that	SCONJ
ftr-294	781	34	the	the	DET
ftr-294	781	35	retroactive	retroactive	ADJ
ftr-294	781	36	application	application	NOUN
ftr-294	781	37	of	of	ADP
ftr-294	781	38	treasury	treasury	NOUN
ftr-294	781	39	regulation	regulation	NOUN
ftr-294	781	40	§	§	PROPN
ftr-294	781	41	1.752–6	1.752–6	NUM
ftr-294	781	42	is	be	AUX
ftr-294	781	43	appropriate	appropriate	ADJ
ftr-294	781	44	pursuant	pursuant	NOUN
ftr-294	781	45	to	to	ADP
ftr-294	781	46	i.r.c	i.r.c	NOUN
ftr-294	781	47	.	.	PUNCT
ftr-294	782	1	§	§	PROPN
ftr-294	782	2	7805(b)(3	7805(b)(3	NOUN
ftr-294	782	3	)	)	PUNCT
ftr-294	782	4	in	in	ADP
ftr-294	782	5	order	order	NOUN
ftr-294	782	6	‘	'	PUNCT
ftr-294	782	7	to	to	PART
ftr-294	782	8	prevent	prevent	VERB
ftr-294	782	9	abuse	abuse	NOUN
ftr-294	782	10	.	.	PUNCT
ftr-294	782	11	’	'	PUNCT
ftr-294	783	1	…	…	PUNCT
ftr-294	783	2	it	it	PRON
ftr-294	783	3	would	would	AUX
ftr-294	783	4	be	be	AUX
ftr-294	783	5	an	an	DET
ftr-294	783	6	incongruous	incongruous	ADJ
ftr-294	783	7	result	result	NOUN
ftr-294	783	8	to	to	PART
ftr-294	783	9	defer	defer	VERB
ftr-294	783	10	to	to	ADP
ftr-294	783	11	treasury	treasury	PROPN
ftr-294	783	12	’s	’s	PART
ftr-294	783	13	determination	determination	NOUN
ftr-294	783	14	that	that	SCONJ
ftr-294	783	15	a	a	DET
ftr-294	783	16	particular	particular	ADJ
ftr-294	783	17	regulation	regulation	NOUN
ftr-294	783	18	must	must	AUX
ftr-294	783	19	apply	apply	VERB
ftr-294	783	20	retroactively	retroactively	ADV
ftr-294	783	21	in	in	ADP
ftr-294	783	22	order	order	NOUN
ftr-294	783	23	to	to	PART
ftr-294	783	24	prevent	prevent	VERB
ftr-294	783	25	abuse	abuse	NOUN
ftr-294	783	26	,	,	PUNCT
ftr-294	783	27	when	when	SCONJ
ftr-294	783	28	congress	congress	PROPN
ftr-294	783	29	saw	see	VERB
ftr-294	783	30	fit	fit	ADJ
ftr-294	783	31	to	to	PART
ftr-294	783	32	decree	decree	VERB
ftr-294	783	33	the	the	DET
ftr-294	783	34	end	end	NOUN
ftr-294	783	35	of	of	ADP
ftr-294	783	36	one	one	NUM
ftr-294	783	37	named	name	VERB
ftr-294	783	38	abuse	abuse	NOUN
ftr-294	783	39	on	on	ADP
ftr-294	783	40	a	a	DET
ftr-294	783	41	retroactive	retroactive	ADJ
ftr-294	783	42	basis	basis	NOUN
ftr-294	783	43	(	(	PUNCT
ftr-294	783	44	acceleration	acceleration	NOUN
ftr-294	783	45	and	and	CCONJ
ftr-294	783	46	duplication	duplication	NOUN
ftr-294	783	47	of	of	ADP
ftr-294	783	48	losses	loss	NOUN
ftr-294	783	49	)	)	PUNCT
ftr-294	783	50	,	,	PUNCT
ftr-294	783	51	but	but	CCONJ
ftr-294	783	52	not	not	PART
ftr-294	783	53	all	all	DET
ftr-294	783	54	potential	potential	ADJ
ftr-294	783	55	abuses	abuse	NOUN
ftr-294	783	56	related	relate	VERB
ftr-294	783	57	to	to	ADP
ftr-294	783	58	transfers	transfer	NOUN
ftr-294	783	59	of	of	ADP
ftr-294	783	60	partnership	partnership	NOUN
ftr-294	783	61	assets	asset	NOUN
ftr-294	783	62	.	.	PUNCT
ftr-294	784	1	because	because	SCONJ
ftr-294	784	2	treasury	treasury	NOUN
ftr-294	784	3	regulation	regulation	NOUN
ftr-294	784	4	§	§	PROPN
ftr-294	784	5	1.752–6	1.752–6	NUM
ftr-294	784	6	exceeds	exceed	VERB
ftr-294	784	7	the	the	DET
ftr-294	784	8	congressional	congressional	ADJ
ftr-294	784	9	mandate	mandate	NOUN
ftr-294	784	10	to	to	PART
ftr-294	784	11	address	address	VERB
ftr-294	784	12	transactions	transaction	NOUN
ftr-294	784	13	that	that	PRON
ftr-294	784	14	accelerate	accelerate	VERB
ftr-294	784	15	and	and	CCONJ
ftr-294	784	16	duplicate	duplicate	ADJ
ftr-294	784	17	losses	loss	NOUN
ftr-294	784	18	,	,	PUNCT
ftr-294	784	19	this	this	DET
ftr-294	784	20	broad	broad	ADJ
ftr-294	784	21	‘	'	PUNCT
ftr-294	784	22	abuse	abuse	NOUN
ftr-294	784	23	prevention	prevention	NOUN
ftr-294	784	24	’	'	PUNCT
ftr-294	784	25	authority	authority	NOUN
ftr-294	784	26	can	can	AUX
ftr-294	784	27	not	not	PART
ftr-294	784	28	serve	serve	VERB
ftr-294	784	29	as	as	ADP
ftr-294	784	30	an	an	DET
ftr-294	784	31	alternate	alternate	ADJ
ftr-294	784	32	ground	ground	NOUN
ftr-294	784	33	for	for	ADP
ftr-294	784	34	validating	validate	VERB
ftr-294	784	35	retroactive	retroactive	ADJ
ftr-294	784	36	application	application	NOUN
ftr-294	784	37	.	.	PUNCT
ftr-294	785	1	stobie	stobie	PROPN
ftr-294	785	2	creek	creek	PROPN
ftr-294	785	3	inv	inv	PROPN
ftr-294	785	4	.	.	PUNCT
ftr-294	785	5	,	,	PUNCT
ftr-294	785	6	llc	llc	PROPN
ftr-294	785	7	v.	v.	PROPN
ftr-294	785	8	united	united	PROPN
ftr-294	785	9	states	states	PROPN
ftr-294	785	10	,	,	PUNCT
ftr-294	785	11	82	82	NUM
ftr-294	785	12	fed	feed	VERB
ftr-294	785	13	.	.	PUNCT
ftr-294	786	1	cl	cl	NOUN
ftr-294	786	2	.	.	PUNCT
ftr-294	787	1	636	636	NUM
ftr-294	787	2	,	,	PUNCT
ftr-294	787	3	671	671	NUM
ftr-294	787	4	(	(	PUNCT
ftr-294	787	5	2008	2008	NUM
ftr-294	787	6	)	)	PUNCT
ftr-294	787	7	.	.	PUNCT
ftr-294	788	1	154	154	NUM
ftr-294	788	2	.	.	PUNCT
ftr-294	789	1	see	see	VERB
ftr-294	789	2	supra	supra	PROPN
ftr-294	789	3	note	note	PROPN
ftr-294	789	4	139	139	NUM
ftr-294	789	5	and	and	CCONJ
ftr-294	789	6	accompanying	accompany	VERB
ftr-294	789	7	text	text	NOUN
ftr-294	789	8	.	.	PUNCT
ftr-294	790	1	155	155	NUM
ftr-294	790	2	.	.	PUNCT
ftr-294	791	1	the	the	DET
ftr-294	791	2	circuit	circuit	NOUN
ftr-294	791	3	courts	court	NOUN
ftr-294	791	4	to	to	PART
ftr-294	791	5	which	which	PRON
ftr-294	791	6	these	these	DET
ftr-294	791	7	cases	case	NOUN
ftr-294	791	8	were	be	AUX
ftr-294	791	9	appealable	appealable	ADJ
ftr-294	791	10	did	do	AUX
ftr-294	791	11	not	not	PART
ftr-294	791	12	address	address	VERB
ftr-294	791	13	issues	issue	NOUN
ftr-294	791	14	regarding	regard	VERB
ftr-294	791	15	section	section	NOUN
ftr-294	791	16	7805(b	7805(b	PROPN
ftr-294	791	17	)	)	PUNCT
ftr-294	791	18	.	.	PUNCT
ftr-294	792	1	in	in	ADP
ftr-294	792	2	2009	2009	NUM
ftr-294	792	3	,	,	PUNCT
ftr-294	792	4	the	the	DET
ftr-294	792	5	taxpayers	taxpayer	NOUN
ftr-294	792	6	and	and	CCONJ
ftr-294	792	7	the	the	DET
ftr-294	792	8	internal	internal	ADJ
ftr-294	792	9	revenue	revenue	NOUN
ftr-294	792	10	service	service	NOUN
ftr-294	792	11	reached	reach	VERB
ftr-294	792	12	a	a	DET
ftr-294	792	13	settlement	settlement	NOUN
ftr-294	792	14	in	in	ADP
ftr-294	792	15	murfam	murfam	PROPN
ftr-294	792	16	farms	farm	NOUN
ftr-294	792	17	,	,	PUNCT
ftr-294	792	18	so	so	SCONJ
ftr-294	792	19	that	that	SCONJ
ftr-294	792	20	the	the	DET
ftr-294	792	21	issue	issue	NOUN
ftr-294	792	22	will	will	AUX
ftr-294	792	23	not	not	PART
ftr-294	792	24	be	be	AUX
ftr-294	792	25	considered	consider	VERB
ftr-294	792	26	by	by	ADP
ftr-294	792	27	the	the	DET
ftr-294	792	28	federal	federal	ADJ
ftr-294	792	29	circuit	circuit	NOUN
ftr-294	792	30	,	,	PUNCT
ftr-294	792	31	to	to	PART
ftr-294	792	32	which	which	PRON
ftr-294	792	33	it	it	PRON
ftr-294	792	34	was	be	AUX
ftr-294	792	35	appealable	appealable	ADJ
ftr-294	792	36	.	.	PUNCT
ftr-294	793	1	murfam	murfam	PROPN
ftr-294	793	2	farms	farm	NOUN
ftr-294	793	3	,	,	PUNCT
ftr-294	793	4	llc	llc	PROPN
ftr-294	793	5	ex	ex	PROPN
ftr-294	793	6	rel	rel	PROPN
ftr-294	793	7	.	.	PUNCT
ftr-294	794	1	murphy	murphy	PROPN
ftr-294	794	2	v.	v.	PROPN
ftr-294	794	3	united	united	PROPN
ftr-294	794	4	states	states	PROPN
ftr-294	794	5	,	,	PUNCT
ftr-294	794	6	2010	2010	NUM
ftr-294	794	7	wl	wl	NOUN
ftr-294	794	8	3260167	3260167	NUM
ftr-294	794	9	(	(	PUNCT
ftr-294	794	10	fed	fed	PROPN
ftr-294	794	11	.	.	PUNCT
ftr-294	794	12	cl	cl	PROPN
ftr-294	794	13	.	.	PUNCT
ftr-294	795	1	aug	aug	PROPN
ftr-294	795	2	16	16	NUM
ftr-294	795	3	,	,	PUNCT
ftr-294	795	4	2010	2010	NUM
ftr-294	795	5	)	)	PUNCT
ftr-294	796	1	(	(	PUNCT
ftr-294	796	2	referring	refer	VERB
ftr-294	796	3	to	to	ADP
ftr-294	796	4	settlement	settlement	NOUN
ftr-294	796	5	agreement	agreement	NOUN
ftr-294	796	6	)	)	PUNCT
ftr-294	796	7	.	.	PUNCT
ftr-294	797	1	on	on	ADP
ftr-294	797	2	appeal	appeal	NOUN
ftr-294	797	3	in	in	ADP
ftr-294	797	4	sala	sala	PROPN
ftr-294	797	5	,	,	PUNCT
ftr-294	797	6	the	the	DET
ftr-294	797	7	tenth	tenth	ADJ
ftr-294	797	8	circuit	circuit	NOUN
ftr-294	797	9	did	do	AUX
ftr-294	797	10	not	not	PART
ftr-294	797	11	address	address	VERB
ftr-294	797	12	the	the	DET
ftr-294	797	13	issue	issue	NOUN
ftr-294	797	14	of	of	ADP
ftr-294	797	15	retroactivity	retroactivity	NOUN
ftr-294	797	16	,	,	PUNCT
ftr-294	797	17	finding	find	VERB
ftr-294	797	18	it	it	PRON
ftr-294	797	19	unnecessary	unnecessary	ADJ
ftr-294	797	20	because	because	SCONJ
ftr-294	797	21	the	the	DET
ftr-294	797	22	taxpayer	taxpayer	NOUN
ftr-294	797	23	was	be	AUX
ftr-294	797	24	not	not	PART
ftr-294	797	25	entitled	entitle	VERB
ftr-294	797	26	to	to	ADP
ftr-294	797	27	the	the	DET
ftr-294	797	28	claimed	claim	VERB
ftr-294	797	29	losses	loss	NOUN
ftr-294	797	30	on	on	ADP
ftr-294	797	31	other	other	ADJ
ftr-294	797	32	grounds	ground	NOUN
ftr-294	797	33	.	.	PUNCT
ftr-294	798	1	sala	sala	PROPN
ftr-294	798	2	v.	v.	PROPN
ftr-294	798	3	united	united	PROPN
ftr-294	798	4	states	states	PROPN
ftr-294	798	5	,	,	PUNCT
ftr-294	798	6	613	613	NUM
ftr-294	798	7	f.3d	f.3d	NUM
ftr-294	798	8	1249	1249	NUM
ftr-294	798	9	(	(	PUNCT
ftr-294	798	10	10th	10th	ADJ
ftr-294	798	11	cir	cir	NOUN
ftr-294	798	12	.	.	PUNCT
ftr-294	798	13	2010	2010	NUM
ftr-294	798	14	)	)	PUNCT
ftr-294	798	15	.	.	PUNCT
ftr-294	799	1	in	in	ADP
ftr-294	799	2	stobie	stobie	PROPN
ftr-294	799	3	creek	creek	PROPN
ftr-294	799	4	,	,	PUNCT
ftr-294	799	5	the	the	DET
ftr-294	799	6	government	government	NOUN
ftr-294	799	7	did	do	AUX
ftr-294	799	8	not	not	PART
ftr-294	799	9	appeal	appeal	VERB
ftr-294	799	10	the	the	DET
ftr-294	799	11	issue	issue	NOUN
ftr-294	799	12	of	of	ADP
ftr-294	799	13	retroactivity	retroactivity	NOUN
ftr-294	799	14	.	.	PUNCT
ftr-294	800	1	stobie	stobie	PROPN
ftr-294	800	2	creek	creek	PROPN
ftr-294	800	3	inv	inv	PROPN
ftr-294	800	4	.	.	PUNCT
ftr-294	801	1	llc	llc	PROPN
ftr-294	801	2	v.	v.	PROPN
ftr-294	801	3	united	united	PROPN
ftr-294	801	4	states	states	PROPN
ftr-294	801	5	,	,	PUNCT
ftr-294	801	6	608	608	NUM
ftr-294	801	7	f.3d	f.3d	NUM
ftr-294	801	8	1366	1366	NUM
ftr-294	801	9	,	,	PUNCT
ftr-294	801	10	1374	1374	NUM
ftr-294	801	11	(	(	PUNCT
ftr-294	801	12	n.4	n.4	X
ftr-294	801	13	)	)	PUNCT
ftr-294	801	14	(	(	PUNCT
ftr-294	801	15	fed	fed	PROPN
ftr-294	801	16	.	.	PUNCT
ftr-294	801	17	cir	cir	PROPN
ftr-294	801	18	.	.	PUNCT
ftr-294	801	19	2010	2010	NUM
ftr-294	801	20	)	)	PUNCT
ftr-294	801	21	.	.	PUNCT
ftr-294	802	1	http://web2.westlaw.com/find/default.wl?mt=208&db=1016188&docname=26cfrs1.752-6&rp=%2ffind%2fdefault.wl&findtype=l&ordoc=2016685240&tc=-1&vr=2.0&fn=_top&sv=split&tf=-1&pbc=afd47426&rs=wlw13.01	http://web2.westlaw.com/find/default.wl?mt=208&db=1016188&docname=26cfrs1.752-6&rp=%2ffind%2fdefault.wl&findtype=l&ordoc=2016685240&tc=-1&vr=2.0&fn=_top&sv=split&tf=-1&pbc=afd47426&rs=wlw13.01	PROPN
ftr-294	802	2	http://web2.westlaw.com/find/default.wl?mt=208&db=1012823&docname=26uscas7805&rp=%2ffind%2fdefault.wl&findtype=l&ordoc=2016685240&tc=-1&vr=2.0&fn=_top&sv=split&tf=-1&referencepositiontype=t&pbc=afd47426&referenceposition=sp%3bd801000002763&rs=wlw13.01	http://web2.westlaw.com/find/default.wl?mt=208&db=1012823&docname=26uscas7805&rp=%2ffind%2fdefault.wl&findtype=l&ordoc=2016685240&tc=-1&vr=2.0&fn=_top&sv=split&tf=-1&referencepositiontype=t&pbc=afd47426&referenceposition=sp%3bd801000002763&rs=wlw13.01	PROPN
ftr-294	802	3	http://web2.westlaw.com/find/default.wl?mt=208&db=1016188&docname=26cfrs1.752-6&rp=%2ffind%2fdefault.wl&findtype=l&ordoc=2016685240&tc=-1&vr=2.0&fn=_top&sv=split&tf=-1&pbc=afd47426&rs=wlw13.01	http://web2.westlaw.com/find/default.wl?mt=208&db=1016188&docname=26cfrs1.752-6&rp=%2ffind%2fdefault.wl&findtype=l&ordoc=2016685240&tc=-1&vr=2.0&fn=_top&sv=split&tf=-1&pbc=afd47426&rs=wlw13.01	PROPN
ftr-294	802	4	http://web2.westlaw.com/find/default.wl?mt=208&db=1016188&docname=26cfrs1.752-6&rp=%2ffind%2fdefault.wl&findtype=l&ordoc=2016685240&tc=-1&vr=2.0&fn=_top&sv=split&tf=-1&pbc=afd47426&rs=wlw13.01	http://web2.westlaw.com/find/default.wl?mt=208&db=1016188&docname=26cfrs1.752-6&rp=%2ffind%2fdefault.wl&findtype=l&ordoc=2016685240&tc=-1&vr=2.0&fn=_top&sv=split&tf=-1&pbc=afd47426&rs=wlw13.01	PROPN
ftr-294	803	1	28	28	NUM
ftr-294	804	1	florida	florida	PROPN
ftr-294	804	2	tax	tax	PROPN
ftr-294	804	3	review	review	NOUN
ftr-294	804	4	vol	vol	NOUN
ftr-294	804	5	.	.	PUNCT
ftr-294	805	1	15:1	15:1	NUM
ftr-294	805	2	standards	standard	NOUN
ftr-294	805	3	of	of	ADP
ftr-294	805	4	deference	deference	NOUN
ftr-294	805	5	that	that	PRON
ftr-294	805	6	a	a	DET
ftr-294	805	7	court	court	NOUN
ftr-294	805	8	might	might	AUX
ftr-294	805	9	apply	apply	VERB
ftr-294	805	10	.	.	PUNCT
ftr-294	806	1	a	a	DET
ftr-294	806	2	regulation	regulation	NOUN
ftr-294	806	3	might	might	AUX
ftr-294	806	4	receive	receive	VERB
ftr-294	806	5	the	the	DET
ftr-294	806	6	strong	strong	ADJ
ftr-294	806	7	level	level	NOUN
ftr-294	806	8	of	of	ADP
ftr-294	806	9	deference	deference	NOUN
ftr-294	806	10	articulated	articulate	VERB
ftr-294	806	11	in	in	ADP
ftr-294	806	12	chevron	chevron	NOUN
ftr-294	806	13	v.	v.	ADP
ftr-294	806	14	natural	natural	ADJ
ftr-294	806	15	resource	resource	NOUN
ftr-294	806	16	defense	defense	NOUN
ftr-294	806	17	council	council	NOUN
ftr-294	806	18	.	.	PUNCT
ftr-294	807	1	156	156	NUM
ftr-294	807	2	if	if	SCONJ
ftr-294	807	3	a	a	DET
ftr-294	807	4	regulation	regulation	NOUN
ftr-294	807	5	is	be	AUX
ftr-294	807	6	not	not	PART
ftr-294	807	7	chevron	chevron	NOUN
ftr-294	807	8	-	-	PUNCT
ftr-294	807	9	eligible	eligible	ADJ
ftr-294	807	10	,	,	PUNCT
ftr-294	807	11	courts	court	NOUN
ftr-294	807	12	will	will	AUX
ftr-294	807	13	generally	generally	ADV
ftr-294	807	14	apply	apply	VERB
ftr-294	807	15	the	the	DET
ftr-294	807	16	multi	multi	ADJ
ftr-294	807	17	-	-	ADJ
ftr-294	807	18	factored	factored	ADJ
ftr-294	807	19	“	"	PUNCT
ftr-294	807	20	sliding	sliding	ADJ
ftr-294	807	21	-	-	PUNCT
ftr-294	807	22	scale	scale	NOUN
ftr-294	807	23	”	"	PUNCT
ftr-294	807	24	approach	approach	NOUN
ftr-294	807	25	articulated	articulate	VERB
ftr-294	807	26	in	in	ADP
ftr-294	807	27	skidmore	skidmore	PROPN
ftr-294	807	28	v.	v.	PROPN
ftr-294	807	29	swift	swift	PROPN
ftr-294	807	30	&	&	CCONJ
ftr-294	807	31	co.	co.	PROPN
ftr-294	807	32	157	157	NUM
ftr-294	807	33	1	1	NUM
ftr-294	807	34	.	.	PUNCT
ftr-294	808	1	skidmore	skidmore	PROPN
ftr-294	808	2	v.	v.	PROPN
ftr-294	808	3	swift	swift	PROPN
ftr-294	808	4	&	&	CCONJ
ftr-294	808	5	co.	co.	PROPN
ftr-294	808	6	:	:	PUNCT
ftr-294	808	7	an	an	DET
ftr-294	808	8	intermediate	intermediate	ADJ
ftr-294	808	9	,	,	PUNCT
ftr-294	808	10	sliding	sliding	ADJ
ftr-294	808	11	-	-	PUNCT
ftr-294	808	12	scale	scale	NOUN
ftr-294	808	13	standard	standard	NOUN
ftr-294	808	14	of	of	ADP
ftr-294	808	15	review	review	NOUN
ftr-294	808	16	in	in	ADP
ftr-294	808	17	the	the	DET
ftr-294	808	18	1944	1944	NUM
ftr-294	808	19	supreme	supreme	PROPN
ftr-294	808	20	court	court	PROPN
ftr-294	808	21	case	case	NOUN
ftr-294	808	22	skidmore	skidmore	PROPN
ftr-294	808	23	v.	v.	PROPN
ftr-294	808	24	swift	swift	PROPN
ftr-294	808	25	&	&	CCONJ
ftr-294	808	26	co.	co.	PROPN
ftr-294	808	27	,	,	PUNCT
ftr-294	808	28	158	158	NUM
ftr-294	808	29	the	the	DET
ftr-294	808	30	supreme	supreme	PROPN
ftr-294	808	31	court	court	PROPN
ftr-294	808	32	held	hold	VERB
ftr-294	808	33	that	that	SCONJ
ftr-294	808	34	the	the	DET
ftr-294	808	35	weight	weight	NOUN
ftr-294	808	36	to	to	PART
ftr-294	808	37	be	be	AUX
ftr-294	808	38	accorded	accord	VERB
ftr-294	808	39	to	to	ADP
ftr-294	808	40	an	an	DET
ftr-294	808	41	agency	agency	NOUN
ftr-294	808	42	’s	’s	PART
ftr-294	808	43	judgment	judgment	NOUN
ftr-294	808	44	should	should	AUX
ftr-294	808	45	“	"	PUNCT
ftr-294	808	46	depend	depend	VERB
ftr-294	808	47	upon	upon	SCONJ
ftr-294	808	48	the	the	DET
ftr-294	808	49	thoroughness	thoroughness	NOUN
ftr-294	808	50	evident	evident	ADJ
ftr-294	808	51	in	in	ADP
ftr-294	808	52	its	its	PRON
ftr-294	808	53	consideration	consideration	NOUN
ftr-294	808	54	,	,	PUNCT
ftr-294	808	55	the	the	DET
ftr-294	808	56	validity	validity	NOUN
ftr-294	808	57	of	of	ADP
ftr-294	808	58	its	its	PRON
ftr-294	808	59	reasoning	reasoning	NOUN
ftr-294	808	60	,	,	PUNCT
ftr-294	808	61	its	its	PRON
ftr-294	808	62	consistency	consistency	NOUN
ftr-294	808	63	with	with	ADP
ftr-294	808	64	earlier	early	ADJ
ftr-294	808	65	and	and	CCONJ
ftr-294	808	66	later	later	ADJ
ftr-294	808	67	pronouncements	pronouncement	NOUN
ftr-294	808	68	and	and	CCONJ
ftr-294	808	69	all	all	DET
ftr-294	808	70	those	those	DET
ftr-294	808	71	factors	factor	NOUN
ftr-294	808	72	which	which	PRON
ftr-294	808	73	give	give	VERB
ftr-294	808	74	it	it	PRON
ftr-294	808	75	power	power	NOUN
ftr-294	808	76	to	to	PART
ftr-294	808	77	persuade	persuade	VERB
ftr-294	808	78	,	,	PUNCT
ftr-294	808	79	if	if	SCONJ
ftr-294	808	80	lacking	lack	VERB
ftr-294	808	81	power	power	NOUN
ftr-294	808	82	to	to	PART
ftr-294	808	83	control	control	VERB
ftr-294	808	84	.	.	PUNCT
ftr-294	808	85	”	"	PUNCT
ftr-294	809	1	159	159	NUM
ftr-294	809	2	the	the	DET
ftr-294	809	3	approach	approach	NOUN
ftr-294	809	4	advocated	advocate	VERB
ftr-294	809	5	in	in	ADP
ftr-294	809	6	skidmore	skidmore	NOUN
ftr-294	809	7	is	be	AUX
ftr-294	809	8	often	often	ADV
ftr-294	809	9	referred	refer	VERB
ftr-294	809	10	to	to	ADP
ftr-294	809	11	as	as	ADP
ftr-294	809	12	“	"	PUNCT
ftr-294	809	13	sliding	sliding	ADJ
ftr-294	809	14	-	-	PUNCT
ftr-294	809	15	scale	scale	NOUN
ftr-294	809	16	deference	deference	NOUN
ftr-294	809	17	”	"	PUNCT
ftr-294	809	18	since	since	SCONJ
ftr-294	809	19	a	a	DET
ftr-294	809	20	court	court	NOUN
ftr-294	809	21	may	may	AUX
ftr-294	809	22	,	,	PUNCT
ftr-294	809	23	after	after	ADP
ftr-294	809	24	considering	consider	VERB
ftr-294	809	25	the	the	DET
ftr-294	809	26	various	various	ADJ
ftr-294	809	27	factors	factor	NOUN
ftr-294	809	28	discussed	discuss	VERB
ftr-294	809	29	above	above	ADV
ftr-294	809	30	,	,	PUNCT
ftr-294	809	31	view	view	VERB
ftr-294	809	32	the	the	DET
ftr-294	809	33	agency	agency	NOUN
ftr-294	809	34	interpretation	interpretation	NOUN
ftr-294	809	35	with	with	ADP
ftr-294	809	36	“	"	PUNCT
ftr-294	809	37	great	great	ADJ
ftr-294	809	38	respect	respect	NOUN
ftr-294	809	39	,	,	PUNCT
ftr-294	809	40	”	"	PUNCT
ftr-294	809	41	“	"	PUNCT
ftr-294	809	42	near	near	ADP
ftr-294	809	43	indifference	indifference	NOUN
ftr-294	809	44	,	,	PUNCT
ftr-294	809	45	”	"	PUNCT
ftr-294	809	46	or	or	CCONJ
ftr-294	809	47	something	something	PRON
ftr-294	809	48	anywhere	anywhere	ADV
ftr-294	809	49	between	between	ADP
ftr-294	809	50	the	the	DET
ftr-294	809	51	two	two	NUM
ftr-294	809	52	.	.	PUNCT
ftr-294	809	53	160	160	NUM
ftr-294	809	54	for	for	ADP
ftr-294	809	55	about	about	ADV
ftr-294	809	56	four	four	NUM
ftr-294	809	57	decades	decade	NOUN
ftr-294	809	58	after	after	SCONJ
ftr-294	809	59	skidmore	skidmore	NOUN
ftr-294	809	60	was	be	AUX
ftr-294	809	61	decided	decide	VERB
ftr-294	809	62	,	,	PUNCT
ftr-294	809	63	this	this	DET
ftr-294	809	64	standard	standard	NOUN
ftr-294	809	65	“	"	PUNCT
ftr-294	809	66	enjoyed	enjoy	VERB
ftr-294	809	67	prominence	prominence	NOUN
ftr-294	809	68	as	as	ADP
ftr-294	809	69	perhaps	perhaps	ADV
ftr-294	809	70	the	the	DET
ftr-294	809	71	supreme	supreme	PROPN
ftr-294	809	72	court	court	PROPN
ftr-294	809	73	’s	’s	PART
ftr-294	809	74	best	good	ADJ
ftr-294	809	75	expression	expression	NOUN
ftr-294	809	76	of	of	ADP
ftr-294	809	77	its	its	PRON
ftr-294	809	78	policy	policy	NOUN
ftr-294	809	79	of	of	ADP
ftr-294	809	80	judicial	judicial	ADJ
ftr-294	809	81	deference	deference	NOUN
ftr-294	809	82	toward	toward	ADP
ftr-294	809	83	many	many	ADJ
ftr-294	809	84	if	if	SCONJ
ftr-294	809	85	not	not	PART
ftr-294	809	86	most	most	ADJ
ftr-294	809	87	agency	agency	NOUN
ftr-294	809	88	interpretations	interpretation	NOUN
ftr-294	809	89	of	of	ADP
ftr-294	809	90	law	law	NOUN
ftr-294	809	91	.	.	PUNCT
ftr-294	809	92	”	"	PUNCT
ftr-294	810	1	161	161	NUM
ftr-294	810	2	in	in	ADP
ftr-294	810	3	1984	1984	NUM
ftr-294	810	4	,	,	PUNCT
ftr-294	810	5	however	however	ADV
ftr-294	810	6	,	,	PUNCT
ftr-294	810	7	chevron	chevron	PROPN
ftr-294	810	8	v.	v.	ADP
ftr-294	810	9	natural	natural	ADJ
ftr-294	810	10	resources	resource	NOUN
ftr-294	810	11	defense	defense	PROPN
ftr-294	810	12	council	council	PROPN
ftr-294	810	13	162	162	NUM
ftr-294	810	14	dramatically	dramatically	ADV
ftr-294	810	15	shifted	shift	VERB
ftr-294	810	16	the	the	DET
ftr-294	810	17	administrative	administrative	ADJ
ftr-294	810	18	law	law	NOUN
ftr-294	810	19	landscape	landscape	NOUN
ftr-294	810	20	.	.	PUNCT
ftr-294	811	1	156	156	NUM
ftr-294	811	2	.	.	X
ftr-294	811	3	467	467	NUM
ftr-294	811	4	u.s	u.s	PROPN
ftr-294	811	5	.	.	PROPN
ftr-294	811	6	837	837	NUM
ftr-294	811	7	,	,	PUNCT
ftr-294	811	8	837	837	NUM
ftr-294	811	9	(	(	PUNCT
ftr-294	811	10	1984	1984	NUM
ftr-294	811	11	)	)	PUNCT
ftr-294	811	12	.	.	PUNCT
ftr-294	812	1	157	157	NUM
ftr-294	812	2	.	.	X
ftr-294	812	3	323	323	NUM
ftr-294	812	4	u.s	u.s	PROPN
ftr-294	812	5	.	.	PROPN
ftr-294	812	6	134	134	NUM
ftr-294	812	7	,	,	PUNCT
ftr-294	812	8	134	134	NUM
ftr-294	812	9	(	(	PUNCT
ftr-294	812	10	1944	1944	NUM
ftr-294	812	11	)	)	PUNCT
ftr-294	812	12	.	.	PUNCT
ftr-294	813	1	158	158	X
ftr-294	813	2	.	.	PUNCT
ftr-294	814	1	i	i	PRON
ftr-294	814	2	d.	d.	PROPN
ftr-294	814	3	159	159	NUM
ftr-294	814	4	.	.	PUNCT
ftr-294	815	1	i	i	PRON
ftr-294	815	2	d.	d.	PROPN
ftr-294	815	3	at	at	ADP
ftr-294	815	4	140	140	NUM
ftr-294	815	5	.	.	PUNCT
ftr-294	816	1	160	160	NUM
ftr-294	816	2	.	.	PUNCT
ftr-294	816	3	see	see	VERB
ftr-294	816	4	.	.	PUNCT
ftr-294	817	1	e.g.	e.g.	ADV
ftr-294	817	2	kristin	kristin	PROPN
ftr-294	817	3	e.	e.	PROPN
ftr-294	817	4	hickman	hickman	PROPN
ftr-294	817	5	&	&	CCONJ
ftr-294	817	6	matthew	matthew	PROPN
ftr-294	817	7	d.	d.	PROPN
ftr-294	817	8	krueger	krueger	PROPN
ftr-294	817	9	,	,	PUNCT
ftr-294	817	10	in	in	ADP
ftr-294	817	11	search	search	NOUN
ftr-294	817	12	of	of	ADP
ftr-294	817	13	a	a	DET
ftr-294	817	14	modern	modern	ADJ
ftr-294	817	15	skidmore	skidmore	NOUN
ftr-294	817	16	standard	standard	NOUN
ftr-294	817	17	,	,	PUNCT
ftr-294	817	18	107	107	NUM
ftr-294	817	19	colum	colum	NOUN
ftr-294	817	20	.	.	PUNCT
ftr-294	818	1	l.	l.	PROPN
ftr-294	818	2	rev	rev	PROPN
ftr-294	818	3	.	.	PROPN
ftr-294	818	4	1235	1235	NUM
ftr-294	818	5	,	,	PUNCT
ftr-294	818	6	1242	1242	NUM
ftr-294	818	7	(	(	PUNCT
ftr-294	818	8	2007	2007	NUM
ftr-294	818	9	)	)	PUNCT
ftr-294	819	1	[	[	X
ftr-294	819	2	hereinafter	hereinafter	NOUN
ftr-294	819	3	hickman	hickman	PROPN
ftr-294	819	4	&	&	CCONJ
ftr-294	819	5	krueger	krueger	PROPN
ftr-294	819	6	,	,	PUNCT
ftr-294	819	7	modern	modern	ADJ
ftr-294	819	8	skidmore	skidmore	PROPN
ftr-294	819	9	standard	standard	NOUN
ftr-294	819	10	]	]	PUNCT
ftr-294	819	11	(	(	PUNCT
ftr-294	819	12	positing	posit	VERB
ftr-294	819	13	that	that	SCONJ
ftr-294	819	14	skidmore	skidmore	PROPN
ftr-294	819	15	’s	’s	ADV
ftr-294	819	16	sliding	slide	VERB
ftr-294	819	17	scale	scale	NOUN
ftr-294	819	18	encompasses	encompass	VERB
ftr-294	819	19	three	three	NUM
ftr-294	819	20	zones	zone	NOUN
ftr-294	819	21	or	or	CCONJ
ftr-294	819	22	“	"	PUNCT
ftr-294	819	23	moods	mood	NOUN
ftr-294	819	24	”	"	PUNCT
ftr-294	819	25	reflecting	reflect	VERB
ftr-294	819	26	strong	strong	ADJ
ftr-294	819	27	,	,	PUNCT
ftr-294	819	28	intermediate	intermediate	ADJ
ftr-294	819	29	,	,	PUNCT
ftr-294	819	30	and	and	CCONJ
ftr-294	819	31	weak	weak	ADJ
ftr-294	819	32	or	or	CCONJ
ftr-294	819	33	no	no	DET
ftr-294	819	34	deference	deference	NOUN
ftr-294	819	35	)	)	PUNCT
ftr-294	819	36	.	.	PUNCT
ftr-294	820	1	see	see	VERB
ftr-294	820	2	also	also	ADV
ftr-294	820	3	amy	amy	PROPN
ftr-294	820	4	j.	j.	PROPN
ftr-294	820	5	wildermuth	wildermuth	PROPN
ftr-294	820	6	,	,	PUNCT
ftr-294	820	7	solving	solve	VERB
ftr-294	820	8	the	the	DET
ftr-294	820	9	puzzle	puzzle	NOUN
ftr-294	820	10	of	of	ADP
ftr-294	820	11	mead	mead	NOUN
ftr-294	820	12	and	and	CCONJ
ftr-294	820	13	christensen	christensen	PROPN
ftr-294	820	14	:	:	PUNCT
ftr-294	820	15	what	what	PRON
ftr-294	820	16	would	would	AUX
ftr-294	820	17	justice	justice	NOUN
ftr-294	820	18	stevens	stevens	PROPN
ftr-294	820	19	do	do	VERB
ftr-294	820	20	?	?	PUNCT
ftr-294	821	1	74	74	NUM
ftr-294	821	2	fordham	fordham	PROPN
ftr-294	821	3	l.	l.	PROPN
ftr-294	821	4	rev	rev	PROPN
ftr-294	821	5	.	.	PROPN
ftr-294	821	6	1877	1877	NUM
ftr-294	821	7	at	at	ADP
ftr-294	821	8	1887	1887	NUM
ftr-294	821	9	(	(	PUNCT
ftr-294	821	10	2006	2006	NUM
ftr-294	821	11	)	)	PUNCT
ftr-294	821	12	(	(	PUNCT
ftr-294	821	13	discussing	discuss	VERB
ftr-294	821	14	skidmore	skidmore	NOUN
ftr-294	821	15	deference	deference	NOUN
ftr-294	821	16	)	)	PUNCT
ftr-294	821	17	.	.	PUNCT
ftr-294	822	1	161	161	NUM
ftr-294	822	2	.	.	PUNCT
ftr-294	823	1	see	see	VERB
ftr-294	823	2	.	.	PUNCT
ftr-294	824	1	e.g.	e.g.	ADV
ftr-294	824	2	,	,	PUNCT
ftr-294	824	3	hickman	hickman	PROPN
ftr-294	824	4	&	&	CCONJ
ftr-294	824	5	krueger	krueger	PROPN
ftr-294	824	6	,	,	PUNCT
ftr-294	824	7	modern	modern	ADJ
ftr-294	824	8	skidmore	skidmore	PROPN
ftr-294	824	9	standard	standard	PROPN
ftr-294	824	10	,	,	PUNCT
ftr-294	824	11	supra	supra	PROPN
ftr-294	824	12	note	note	PROPN
ftr-294	824	13	160	160	NUM
ftr-294	824	14	,	,	PUNCT
ftr-294	824	15	at	at	ADP
ftr-294	824	16	1242	1242	NUM
ftr-294	824	17	.	.	PUNCT
ftr-294	825	1	162	162	NUM
ftr-294	825	2	.	.	X
ftr-294	825	3	467	467	NUM
ftr-294	825	4	u.s	u.s	PROPN
ftr-294	825	5	.	.	PROPN
ftr-294	825	6	837	837	NUM
ftr-294	825	7	(	(	PUNCT
ftr-294	825	8	1984	1984	NUM
ftr-294	825	9	)	)	PUNCT
ftr-294	825	10	.	.	PUNCT
ftr-294	826	1	2013	2013	NUM
ftr-294	826	2	]	]	PUNCT
ftr-294	826	3	tax	tax	NOUN
ftr-294	826	4	abuse	abuse	NOUN
ftr-294	826	5	according	accord	VERB
ftr-294	826	6	to	to	ADP
ftr-294	826	7	whom	whom	PRON
ftr-294	826	8	?	?	PUNCT
ftr-294	827	1	29	29	NUM
ftr-294	827	2	2	2	NUM
ftr-294	827	3	.	.	PUNCT
ftr-294	827	4	chevron	chevron	PROPN
ftr-294	827	5	v.	v.	ADP
ftr-294	827	6	natural	natural	ADJ
ftr-294	827	7	resources	resource	NOUN
ftr-294	827	8	defense	defense	NOUN
ftr-294	827	9	council	council	PROPN
ftr-294	827	10	:	:	PUNCT
ftr-294	827	11	a	a	DET
ftr-294	827	12	strong	strong	ADJ
ftr-294	827	13	standard	standard	NOUN
ftr-294	827	14	of	of	ADP
ftr-294	827	15	review	review	NOUN
ftr-294	827	16	in	in	ADP
ftr-294	827	17	chevron	chevron	PROPN
ftr-294	827	18	v.	v.	ADP
ftr-294	827	19	natural	natural	ADJ
ftr-294	827	20	resources	resource	NOUN
ftr-294	827	21	defense	defense	PROPN
ftr-294	827	22	council	council	PROPN
ftr-294	827	23	163	163	NUM
ftr-294	827	24	the	the	DET
ftr-294	827	25	supreme	supreme	PROPN
ftr-294	827	26	court	court	PROPN
ftr-294	827	27	articulated	articulate	VERB
ftr-294	827	28	a	a	DET
ftr-294	827	29	two	two	NUM
ftr-294	827	30	-	-	PUNCT
ftr-294	827	31	part	part	NOUN
ftr-294	827	32	deference	deference	NOUN
ftr-294	827	33	standard	standard	NOUN
ftr-294	827	34	for	for	ADP
ftr-294	827	35	reviewing	review	VERB
ftr-294	827	36	an	an	DET
ftr-294	827	37	agency	agency	NOUN
ftr-294	827	38	’s	’s	PART
ftr-294	827	39	interpretation	interpretation	NOUN
ftr-294	827	40	of	of	ADP
ftr-294	827	41	the	the	DET
ftr-294	827	42	statute	statute	NOUN
ftr-294	827	43	it	it	PRON
ftr-294	827	44	is	be	AUX
ftr-294	827	45	entrusted	entrust	VERB
ftr-294	827	46	to	to	PART
ftr-294	827	47	administer	administer	VERB
ftr-294	827	48	.	.	PUNCT
ftr-294	828	1	under	under	ADP
ftr-294	828	2	chevron	chevron	NOUN
ftr-294	828	3	,	,	PUNCT
ftr-294	828	4	a	a	DET
ftr-294	828	5	court	court	NOUN
ftr-294	828	6	must	must	AUX
ftr-294	828	7	first	first	ADV
ftr-294	828	8	ask	ask	VERB
ftr-294	828	9	whether	whether	SCONJ
ftr-294	828	10	“	"	PUNCT
ftr-294	828	11	congress	congress	PROPN
ftr-294	828	12	had	have	AUX
ftr-294	828	13	spoken	speak	VERB
ftr-294	828	14	to	to	ADP
ftr-294	828	15	the	the	DET
ftr-294	828	16	precise	precise	ADJ
ftr-294	828	17	question	question	NOUN
ftr-294	828	18	at	at	ADP
ftr-294	828	19	issue	issue	NOUN
ftr-294	828	20	”	"	PUNCT
ftr-294	828	21	164	164	NUM
ftr-294	828	22	(	(	PUNCT
ftr-294	828	23	chevron	chevron	NOUN
ftr-294	828	24	step	step	NOUN
ftr-294	828	25	1	1	NUM
ftr-294	828	26	)	)	PUNCT
ftr-294	828	27	.	.	PUNCT
ftr-294	829	1	if	if	SCONJ
ftr-294	829	2	congress	congress	PROPN
ftr-294	829	3	has	have	AUX
ftr-294	829	4	done	do	VERB
ftr-294	829	5	so	so	ADV
ftr-294	829	6	,	,	PUNCT
ftr-294	829	7	courts	court	NOUN
ftr-294	829	8	must	must	AUX
ftr-294	829	9	“	"	PUNCT
ftr-294	829	10	give	give	VERB
ftr-294	829	11	effect	effect	NOUN
ftr-294	829	12	to	to	ADP
ftr-294	829	13	the	the	DET
ftr-294	829	14	unambiguous	unambiguous	ADJ
ftr-294	829	15	expressed	express	VERB
ftr-294	829	16	intent	intent	NOUN
ftr-294	829	17	of	of	ADP
ftr-294	829	18	congress	congress	PROPN
ftr-294	829	19	.	.	PUNCT
ftr-294	829	20	”	"	PUNCT
ftr-294	830	1	165	165	NUM
ftr-294	830	2	if	if	SCONJ
ftr-294	830	3	,	,	PUNCT
ftr-294	830	4	however	however	ADV
ftr-294	830	5	,	,	PUNCT
ftr-294	830	6	congress	congress	PROPN
ftr-294	830	7	has	have	AUX
ftr-294	830	8	left	leave	VERB
ftr-294	830	9	a	a	DET
ftr-294	830	10	gap	gap	NOUN
ftr-294	830	11	or	or	CCONJ
ftr-294	830	12	ambiguity	ambiguity	NOUN
ftr-294	830	13	that	that	SCONJ
ftr-294	830	14	it	it	PRON
ftr-294	830	15	intended	intend	VERB
ftr-294	830	16	an	an	DET
ftr-294	830	17	agency	agency	NOUN
ftr-294	830	18	to	to	PART
ftr-294	830	19	fill	fill	VERB
ftr-294	830	20	or	or	CCONJ
ftr-294	830	21	clarify	clarify	VERB
ftr-294	830	22	,	,	PUNCT
ftr-294	830	23	166	166	NUM
ftr-294	830	24	a	a	DET
ftr-294	830	25	court	court	NOUN
ftr-294	830	26	should	should	AUX
ftr-294	830	27	uphold	uphold	VERB
ftr-294	830	28	the	the	DET
ftr-294	830	29	agency	agency	NOUN
ftr-294	830	30	interpretation	interpretation	NOUN
ftr-294	830	31	so	so	ADV
ftr-294	830	32	long	long	ADV
ftr-294	830	33	as	as	SCONJ
ftr-294	830	34	it	it	PRON
ftr-294	830	35	is	be	AUX
ftr-294	830	36	a	a	DET
ftr-294	830	37	“	"	PUNCT
ftr-294	830	38	permissible	permissible	ADJ
ftr-294	830	39	construction	construction	NOUN
ftr-294	830	40	of	of	ADP
ftr-294	830	41	the	the	DET
ftr-294	830	42	statute	statute	NOUN
ftr-294	830	43	”	"	PUNCT
ftr-294	830	44	167	167	NUM
ftr-294	830	45	that	that	PRON
ftr-294	830	46	is	be	AUX
ftr-294	830	47	not	not	PART
ftr-294	830	48	“	"	PUNCT
ftr-294	830	49	arbitrary	arbitrary	ADJ
ftr-294	830	50	,	,	PUNCT
ftr-294	830	51	capricious	capricious	ADJ
ftr-294	830	52	or	or	CCONJ
ftr-294	830	53	manifestly	manifestly	ADV
ftr-294	830	54	contrary	contrary	ADJ
ftr-294	830	55	”	"	PUNCT
ftr-294	830	56	to	to	ADP
ftr-294	830	57	the	the	DET
ftr-294	830	58	law	law	NOUN
ftr-294	830	59	(	(	PUNCT
ftr-294	830	60	chevron	chevron	NOUN
ftr-294	830	61	step	step	NOUN
ftr-294	830	62	2	2	NUM
ftr-294	830	63	)	)	PUNCT
ftr-294	830	64	.	.	PUNCT
ftr-294	831	1	168	168	NUM
ftr-294	831	2	immediately	immediately	ADV
ftr-294	831	3	after	after	ADP
ftr-294	831	4	chevron	chevron	NOUN
ftr-294	831	5	,	,	PUNCT
ftr-294	831	6	it	it	PRON
ftr-294	831	7	appeared	appear	VERB
ftr-294	831	8	that	that	SCONJ
ftr-294	831	9	all	all	DET
ftr-294	831	10	statutory	statutory	ADJ
ftr-294	831	11	ambiguities	ambiguity	NOUN
ftr-294	831	12	might	might	AUX
ftr-294	831	13	be	be	AUX
ftr-294	831	14	viewed	view	VERB
ftr-294	831	15	as	as	ADP
ftr-294	831	16	implicit	implicit	ADJ
ftr-294	831	17	delegations	delegation	NOUN
ftr-294	831	18	,	,	PUNCT
ftr-294	831	19	making	make	VERB
ftr-294	831	20	agency	agency	NOUN
ftr-294	831	21	interpretations	interpretation	NOUN
ftr-294	831	22	of	of	ADP
ftr-294	831	23	those	those	DET
ftr-294	831	24	ambiguities	ambiguity	NOUN
ftr-294	831	25	eligible	eligible	ADJ
ftr-294	831	26	for	for	ADP
ftr-294	831	27	chevron	chevron	ADJ
ftr-294	831	28	deference	deference	NOUN
ftr-294	831	29	.	.	PUNCT
ftr-294	832	1	169	169	NUM
ftr-294	832	2	with	with	ADP
ftr-294	832	3	this	this	DET
ftr-294	832	4	sweeping	sweeping	ADJ
ftr-294	832	5	scope	scope	NOUN
ftr-294	832	6	,	,	PUNCT
ftr-294	832	7	it	it	PRON
ftr-294	832	8	was	be	AUX
ftr-294	832	9	unclear	unclear	ADJ
ftr-294	832	10	whether	whether	SCONJ
ftr-294	832	11	the	the	DET
ftr-294	832	12	skidmore	skidmore	NOUN
ftr-294	832	13	approach	approach	NOUN
ftr-294	832	14	was	be	AUX
ftr-294	832	15	rendered	render	VERB
ftr-294	832	16	“	"	PUNCT
ftr-294	832	17	an	an	DET
ftr-294	832	18	anachronism	anachronism	NOUN
ftr-294	832	19	”	"	PUNCT
ftr-294	832	20	170	170	NUM
ftr-294	832	21	or	or	CCONJ
ftr-294	832	22	whether	whether	SCONJ
ftr-294	832	23	there	there	PRON
ftr-294	832	24	remained	remain	VERB
ftr-294	832	25	situations	situation	NOUN
ftr-294	832	26	to	to	PART
ftr-294	832	27	which	which	PRON
ftr-294	832	28	skidmore	skidmore	NOUN
ftr-294	832	29	could	could	AUX
ftr-294	832	30	apply	apply	VERB
ftr-294	832	31	.	.	PUNCT
ftr-294	833	1	in	in	ADP
ftr-294	833	2	2001	2001	NUM
ftr-294	833	3	,	,	PUNCT
ftr-294	833	4	the	the	DET
ftr-294	833	5	supreme	supreme	PROPN
ftr-294	833	6	court	court	PROPN
ftr-294	833	7	spoke	speak	VERB
ftr-294	833	8	to	to	ADP
ftr-294	833	9	these	these	DET
ftr-294	833	10	issues	issue	NOUN
ftr-294	833	11	in	in	ADP
ftr-294	833	12	united	united	PROPN
ftr-294	833	13	163	163	NUM
ftr-294	833	14	.	.	PUNCT
ftr-294	834	1	i	i	PRON
ftr-294	834	2	d.	d.	PROPN
ftr-294	834	3	at	at	ADP
ftr-294	834	4	838	838	NUM
ftr-294	834	5	.	.	PUNCT
ftr-294	834	6	164	164	NUM
ftr-294	834	7	.	.	PUNCT
ftr-294	835	1	i	i	PRON
ftr-294	835	2	d.	d.	PROPN
ftr-294	835	3	at	at	ADP
ftr-294	835	4	842	842	NUM
ftr-294	835	5	.	.	PUNCT
ftr-294	835	6	165	165	NUM
ftr-294	835	7	.	.	PUNCT
ftr-294	836	1	id.at	id.at	PROPN
ftr-294	836	2	843	843	NUM
ftr-294	836	3	.	.	PUNCT
ftr-294	836	4	166	166	NUM
ftr-294	836	5	.	.	PUNCT
ftr-294	837	1	chevron	chevron	PROPN
ftr-294	837	2	is	be	AUX
ftr-294	837	3	premised	premise	VERB
ftr-294	837	4	on	on	ADP
ftr-294	837	5	the	the	DET
ftr-294	837	6	notion	notion	NOUN
ftr-294	837	7	that	that	SCONJ
ftr-294	837	8	courts	court	NOUN
ftr-294	837	9	should	should	AUX
ftr-294	837	10	defer	defer	VERB
ftr-294	837	11	to	to	ADP
ftr-294	837	12	agency	agency	NOUN
ftr-294	837	13	interpretations	interpretation	NOUN
ftr-294	837	14	when	when	SCONJ
ftr-294	837	15	and	and	CCONJ
ftr-294	837	16	only	only	ADV
ftr-294	837	17	when	when	SCONJ
ftr-294	837	18	congress	congress	PROPN
ftr-294	837	19	intended	intend	VERB
ftr-294	837	20	that	that	PRON
ftr-294	837	21	agency	agency	NOUN
ftr-294	837	22	to	to	PART
ftr-294	837	23	interpret	interpret	VERB
ftr-294	837	24	its	its	PRON
ftr-294	837	25	laws	law	NOUN
ftr-294	837	26	.	.	PUNCT
ftr-294	838	1	christensen	christensen	PROPN
ftr-294	838	2	v.	v.	PROPN
ftr-294	838	3	harris	harris	PROPN
ftr-294	838	4	county	county	PROPN
ftr-294	838	5	,	,	PUNCT
ftr-294	838	6	529	529	NUM
ftr-294	838	7	u.s	u.s	PROPN
ftr-294	838	8	.	.	PROPN
ftr-294	838	9	576	576	NUM
ftr-294	838	10	(	(	PUNCT
ftr-294	838	11	2000	2000	NUM
ftr-294	838	12	)	)	PUNCT
ftr-294	838	13	;	;	PUNCT
ftr-294	838	14	united	united	PROPN
ftr-294	838	15	states	states	PROPN
ftr-294	838	16	v.	v.	PROPN
ftr-294	838	17	mead	mead	PROPN
ftr-294	838	18	corp	corp	PROPN
ftr-294	838	19	.	.	PROPN
ftr-294	838	20	,	,	PUNCT
ftr-294	838	21	533	533	NUM
ftr-294	838	22	u.s	u.s	PROPN
ftr-294	838	23	.	.	PROPN
ftr-294	838	24	218	218	NUM
ftr-294	838	25	(	(	PUNCT
ftr-294	838	26	2001	2001	NUM
ftr-294	838	27	)	)	PUNCT
ftr-294	838	28	.	.	PUNCT
ftr-294	839	1	in	in	ADP
ftr-294	839	2	its	its	PRON
ftr-294	839	3	recent	recent	ADJ
ftr-294	839	4	decision	decision	NOUN
ftr-294	839	5	,	,	PUNCT
ftr-294	839	6	united	united	PROPN
ftr-294	839	7	states	states	PROPN
ftr-294	839	8	v.	v.	ADP
ftr-294	839	9	home	home	PROPN
ftr-294	839	10	concrete	concrete	PROPN
ftr-294	839	11	&	&	CCONJ
ftr-294	839	12	supply	supply	PROPN
ftr-294	839	13	,	,	PUNCT
ftr-294	839	14	llc	llc	PROPN
ftr-294	839	15	,	,	PUNCT
ftr-294	839	16	132	132	NUM
ftr-294	839	17	s.	s.	PROPN
ftr-294	839	18	ct	ct	PROPN
ftr-294	839	19	.	.	PROPN
ftr-294	839	20	1836	1836	NUM
ftr-294	839	21	(	(	PUNCT
ftr-294	839	22	2012	2012	NUM
ftr-294	839	23	)	)	PUNCT
ftr-294	839	24	,	,	PUNCT
ftr-294	839	25	the	the	DET
ftr-294	839	26	supreme	supreme	PROPN
ftr-294	839	27	court	court	PROPN
ftr-294	839	28	emphasized	emphasize	VERB
ftr-294	839	29	that	that	SCONJ
ftr-294	839	30	chevron	chevron	NOUN
ftr-294	839	31	’s	’s	PART
ftr-294	839	32	first	first	ADJ
ftr-294	839	33	step	step	NOUN
ftr-294	839	34	seeks	seek	VERB
ftr-294	839	35	to	to	PART
ftr-294	839	36	solve	solve	VERB
ftr-294	839	37	the	the	DET
ftr-294	839	38	“	"	PUNCT
ftr-294	839	39	underlying	underlie	VERB
ftr-294	839	40	interpretive	interpretive	ADJ
ftr-294	839	41	problem	problem	NOUN
ftr-294	839	42	…	…	PUNCT
ftr-294	839	43	of	of	ADP
ftr-294	839	44	deciding	decide	VERB
ftr-294	839	45	whether	whether	SCONJ
ftr-294	839	46	,	,	PUNCT
ftr-294	839	47	or	or	CCONJ
ftr-294	839	48	when	when	SCONJ
ftr-294	839	49	a	a	DET
ftr-294	839	50	particular	particular	ADJ
ftr-294	839	51	statute	statute	NOUN
ftr-294	839	52	in	in	ADP
ftr-294	839	53	effect	effect	NOUN
ftr-294	839	54	delegates	delegate	NOUN
ftr-294	839	55	to	to	ADP
ftr-294	839	56	an	an	DET
ftr-294	839	57	agency	agency	NOUN
ftr-294	839	58	the	the	DET
ftr-294	839	59	power	power	NOUN
ftr-294	839	60	to	to	PART
ftr-294	839	61	fill	fill	VERB
ftr-294	839	62	a	a	DET
ftr-294	839	63	gap	gap	NOUN
ftr-294	839	64	,	,	PUNCT
ftr-294	839	65	thereby	thereby	ADV
ftr-294	839	66	implicitly	implicitly	ADV
ftr-294	839	67	taking	take	VERB
ftr-294	839	68	from	from	ADP
ftr-294	839	69	a	a	DET
ftr-294	839	70	court	court	NOUN
ftr-294	839	71	the	the	DET
ftr-294	839	72	power	power	NOUN
ftr-294	839	73	to	to	PART
ftr-294	839	74	void	void	VERB
ftr-294	839	75	a	a	DET
ftr-294	839	76	reasonable	reasonable	ADJ
ftr-294	839	77	gap	gap	NOUN
ftr-294	839	78	-	-	PUNCT
ftr-294	839	79	filling	fill	VERB
ftr-294	839	80	interpretation	interpretation	NOUN
ftr-294	839	81	.	.	PUNCT
ftr-294	839	82	”	"	PUNCT
ftr-294	840	1	i	i	PRON
ftr-294	840	2	d.	d.	PROPN
ftr-294	840	3	at	at	ADP
ftr-294	840	4	1843	1843	NUM
ftr-294	840	5	.	.	PUNCT
ftr-294	841	1	167	167	NUM
ftr-294	841	2	.	.	PUNCT
ftr-294	842	1	chevron	chevron	PROPN
ftr-294	842	2	,	,	PUNCT
ftr-294	842	3	u.s.a	u.s.a	PROPN
ftr-294	842	4	.	.	PROPN
ftr-294	842	5	,	,	PUNCT
ftr-294	842	6	inc	inc	PROPN
ftr-294	842	7	.	.	PROPN
ftr-294	842	8	v.	v.	ADP
ftr-294	842	9	natural	natural	ADJ
ftr-294	842	10	res	re	NOUN
ftr-294	842	11	.	.	PUNCT
ftr-294	843	1	def	def	PROPN
ftr-294	843	2	.	.	PROPN
ftr-294	843	3	council	council	PROPN
ftr-294	843	4	,	,	PUNCT
ftr-294	843	5	inc	inc	PROPN
ftr-294	843	6	.	.	PROPN
ftr-294	843	7	,	,	PUNCT
ftr-294	843	8	467	467	NUM
ftr-294	843	9	u.s	u.s	PROPN
ftr-294	843	10	.	.	PROPN
ftr-294	843	11	837	837	NUM
ftr-294	843	12	,	,	PUNCT
ftr-294	843	13	844	844	NUM
ftr-294	843	14	(	(	PUNCT
ftr-294	843	15	1984	1984	NUM
ftr-294	843	16	)	)	PUNCT
ftr-294	843	17	.	.	PUNCT
ftr-294	844	1	168	168	NUM
ftr-294	844	2	.	.	PUNCT
ftr-294	845	1	i	i	PRON
ftr-294	845	2	d.	d.	PROPN
ftr-294	845	3	169	169	NUM
ftr-294	845	4	.	.	PUNCT
ftr-294	846	1	adrian	adrian	PROPN
ftr-294	846	2	vermeule	vermeule	PROPN
ftr-294	846	3	,	,	PUNCT
ftr-294	846	4	introduction	introduction	NOUN
ftr-294	846	5	:	:	PUNCT
ftr-294	846	6	mead	mead	NOUN
ftr-294	846	7	in	in	ADP
ftr-294	846	8	the	the	DET
ftr-294	846	9	trenches	trench	NOUN
ftr-294	846	10	,	,	PUNCT
ftr-294	846	11	71	71	NUM
ftr-294	846	12	geo	geo	PROPN
ftr-294	846	13	.	.	PROPN
ftr-294	846	14	wash	wash	PROPN
ftr-294	846	15	.	.	PUNCT
ftr-294	847	1	l.	l.	PROPN
ftr-294	847	2	rev	rev	PROPN
ftr-294	847	3	.	.	PROPN
ftr-294	847	4	347	347	NUM
ftr-294	847	5	,	,	PUNCT
ftr-294	847	6	348	348	NUM
ftr-294	847	7	(	(	PUNCT
ftr-294	847	8	2003	2003	NUM
ftr-294	847	9	)	)	PUNCT
ftr-294	848	1	[	[	X
ftr-294	848	2	hereinafter	hereinafter	NOUN
ftr-294	848	3	vermeule	vermeule	NOUN
ftr-294	848	4	,	,	PUNCT
ftr-294	848	5	mead	mead	NOUN
ftr-294	848	6	in	in	ADP
ftr-294	848	7	the	the	DET
ftr-294	848	8	trenches	trench	NOUN
ftr-294	848	9	]	]	PUNCT
ftr-294	848	10	(	(	PUNCT
ftr-294	848	11	“	"	PUNCT
ftr-294	848	12	[	[	X
ftr-294	848	13	t]he	t]he	ADV
ftr-294	848	14	key	key	ADJ
ftr-294	848	15	innovation	innovation	NOUN
ftr-294	848	16	of	of	ADP
ftr-294	848	17	chevron	chevron	NOUN
ftr-294	848	18	is	be	AUX
ftr-294	848	19	to	to	PART
ftr-294	848	20	create	create	VERB
ftr-294	848	21	a	a	DET
ftr-294	848	22	global	global	ADJ
ftr-294	848	23	interpretive	interpretive	ADJ
ftr-294	848	24	presumption	presumption	NOUN
ftr-294	848	25	:	:	PUNCT
ftr-294	848	26	ambiguities	ambiguity	NOUN
ftr-294	848	27	are	be	AUX
ftr-294	848	28	,	,	PUNCT
ftr-294	848	29	without	without	ADP
ftr-294	848	30	more	more	ADV
ftr-294	848	31	,	,	PUNCT
ftr-294	848	32	taken	take	VERB
ftr-294	848	33	to	to	PART
ftr-294	848	34	signify	signify	VERB
ftr-294	848	35	implicit	implicit	ADJ
ftr-294	848	36	delegations	delegation	NOUN
ftr-294	848	37	of	of	ADP
ftr-294	848	38	interpretive	interpretive	ADJ
ftr-294	848	39	authority	authority	NOUN
ftr-294	848	40	to	to	ADP
ftr-294	848	41	the	the	DET
ftr-294	848	42	administering	administer	VERB
ftr-294	848	43	agency	agency	NOUN
ftr-294	848	44	.	.	PUNCT
ftr-294	848	45	”	"	PUNCT
ftr-294	848	46	)	)	PUNCT
ftr-294	848	47	.	.	PUNCT
ftr-294	849	1	170	170	NUM
ftr-294	849	2	.	.	PUNCT
ftr-294	850	1	hickman	hickman	PROPN
ftr-294	850	2	&	&	CCONJ
ftr-294	850	3	krueger	krueger	PROPN
ftr-294	850	4	,	,	PUNCT
ftr-294	850	5	modern	modern	ADJ
ftr-294	850	6	skidmore	skidmore	PROPN
ftr-294	850	7	standard	standard	PROPN
ftr-294	850	8	,	,	PUNCT
ftr-294	850	9	supra	supra	PROPN
ftr-294	850	10	note	note	PROPN
ftr-294	850	11	160	160	NUM
ftr-294	850	12	,	,	PUNCT
ftr-294	850	13	at	at	ADP
ftr-294	850	14	1242–43	1242–43	PROPN
ftr-294	850	15	(	(	PUNCT
ftr-294	850	16	“	"	PUNCT
ftr-294	850	17	chevron	chevron	NOUN
ftr-294	850	18	did	do	AUX
ftr-294	850	19	not	not	PART
ftr-294	850	20	make	make	VERB
ftr-294	850	21	clear	clear	ADJ
ftr-294	850	22	when	when	SCONJ
ftr-294	850	23	exactly	exactly	ADV
ftr-294	850	24	courts	court	NOUN
ftr-294	850	25	should	should	AUX
ftr-294	850	26	presume	presume	VERB
ftr-294	850	27	that	that	SCONJ
ftr-294	850	28	congress	congress	PROPN
ftr-294	850	29	delegated	delegate	VERB
ftr-294	850	30	interpretive	interpretive	ADJ
ftr-294	850	31	authority	authority	NOUN
ftr-294	850	32	to	to	ADP
ftr-294	850	33	the	the	DET
ftr-294	850	34	agency	agency	NOUN
ftr-294	850	35	,	,	PUNCT
ftr-294	850	36	or	or	CCONJ
ftr-294	850	37	concomitantly	concomitantly	ADV
ftr-294	850	38	,	,	PUNCT
ftr-294	850	39	when	when	SCONJ
ftr-294	850	40	chevron	chevron	NOUN
ftr-294	850	41	’s	’s	PART
ftr-294	850	42	framework	framework	NOUN
ftr-294	850	43	of	of	ADP
ftr-294	850	44	controlling	control	VERB
ftr-294	850	45	deference	deference	NOUN
ftr-294	850	46	was	be	AUX
ftr-294	850	47	appropriate	appropriate	ADJ
ftr-294	850	48	.	.	PUNCT
ftr-294	850	49	”	"	PUNCT
ftr-294	850	50	)	)	PUNCT
ftr-294	850	51	.	.	PUNCT
ftr-294	851	1	30	30	NUM
ftr-294	851	2	florida	florida	PROPN
ftr-294	851	3	tax	tax	NOUN
ftr-294	851	4	review	review	NOUN
ftr-294	851	5	vol	vol	NOUN
ftr-294	851	6	.	.	PUNCT
ftr-294	852	1	15:1	15:1	NUM
ftr-294	852	2	states	state	NOUN
ftr-294	852	3	v.	v.	ADP
ftr-294	852	4	mead	mead	NOUN
ftr-294	852	5	corporation	corporation	NOUN
ftr-294	852	6	,	,	PUNCT
ftr-294	852	7	171	171	NUM
ftr-294	852	8	narrowing	narrow	VERB
ftr-294	852	9	the	the	DET
ftr-294	852	10	set	set	NOUN
ftr-294	852	11	of	of	ADP
ftr-294	852	12	situations	situation	NOUN
ftr-294	852	13	to	to	PART
ftr-294	852	14	which	which	PRON
ftr-294	852	15	chevron	chevron	NOUN
ftr-294	852	16	deference	deference	NOUN
ftr-294	852	17	applies	apply	VERB
ftr-294	852	18	172	172	NUM
ftr-294	852	19	and	and	CCONJ
ftr-294	852	20	making	make	VERB
ftr-294	852	21	clear	clear	ADJ
ftr-294	852	22	that	that	SCONJ
ftr-294	852	23	skidmore	skidmore	PROPN
ftr-294	852	24	retained	retain	VERB
ftr-294	852	25	a	a	DET
ftr-294	852	26	place	place	NOUN
ftr-294	852	27	in	in	ADP
ftr-294	852	28	the	the	DET
ftr-294	852	29	administrative	administrative	ADJ
ftr-294	852	30	law	law	NOUN
ftr-294	852	31	landscape	landscape	NOUN
ftr-294	852	32	.	.	PUNCT
ftr-294	853	1	173	173	NUM
ftr-294	853	2	because	because	SCONJ
ftr-294	853	3	mead	mead	NOUN
ftr-294	853	4	sets	set	VERB
ftr-294	853	5	forth	forth	ADP
ftr-294	853	6	a	a	DET
ftr-294	853	7	two	two	NUM
ftr-294	853	8	-	-	PUNCT
ftr-294	853	9	part	part	NOUN
ftr-294	853	10	test	test	NOUN
ftr-294	853	11	to	to	PART
ftr-294	853	12	determine	determine	VERB
ftr-294	853	13	whether	whether	SCONJ
ftr-294	853	14	an	an	DET
ftr-294	853	15	agency	agency	NOUN
ftr-294	853	16	’s	’s	PART
ftr-294	853	17	statutory	statutory	ADJ
ftr-294	853	18	interpretation	interpretation	NOUN
ftr-294	853	19	is	be	AUX
ftr-294	853	20	eligible	eligible	ADJ
ftr-294	853	21	for	for	ADP
ftr-294	853	22	chevron	chevron	ADJ
ftr-294	853	23	deference	deference	NOUN
ftr-294	853	24	,	,	PUNCT
ftr-294	853	25	mead	mead	NOUN
ftr-294	853	26	is	be	AUX
ftr-294	853	27	often	often	ADV
ftr-294	853	28	referred	refer	VERB
ftr-294	853	29	to	to	ADP
ftr-294	853	30	as	as	ADP
ftr-294	853	31	creating	create	VERB
ftr-294	853	32	a	a	DET
ftr-294	853	33	“	"	PUNCT
ftr-294	853	34	step	step	NOUN
ftr-294	853	35	zero	zero	NUM
ftr-294	853	36	”	"	PUNCT
ftr-294	853	37	test	test	NOUN
ftr-294	853	38	.	.	PUNCT
ftr-294	854	1	174	174	NUM
ftr-294	854	2	3	3	NUM
ftr-294	854	3	.	.	PUNCT
ftr-294	854	4	step	step	NOUN
ftr-294	854	5	zero	zero	NUM
ftr-294	854	6	:	:	PUNCT
ftr-294	854	7	united	united	PROPN
ftr-294	854	8	states	states	PROPN
ftr-294	854	9	v.	v.	ADP
ftr-294	854	10	mead	mead	PROPN
ftr-294	854	11	corporation	corporation	NOUN
ftr-294	854	12	175	175	NUM
ftr-294	854	13	in	in	ADP
ftr-294	854	14	united	united	PROPN
ftr-294	854	15	states	states	PROPN
ftr-294	854	16	v.	v.	ADP
ftr-294	854	17	mead	mead	PROPN
ftr-294	854	18	corporation	corporation	NOUN
ftr-294	854	19	,	,	PUNCT
ftr-294	854	20	176	176	NUM
ftr-294	854	21	the	the	DET
ftr-294	854	22	supreme	supreme	PROPN
ftr-294	854	23	court	court	PROPN
ftr-294	854	24	found	find	VERB
ftr-294	854	25	that	that	SCONJ
ftr-294	854	26	an	an	DET
ftr-294	854	27	agency	agency	NOUN
ftr-294	854	28	’s	’s	PART
ftr-294	854	29	statutory	statutory	ADJ
ftr-294	854	30	interpretation	interpretation	NOUN
ftr-294	854	31	is	be	AUX
ftr-294	854	32	entitled	entitle	VERB
ftr-294	854	33	to	to	ADP
ftr-294	854	34	chevron	chevron	VERB
ftr-294	854	35	deference	deference	NOUN
ftr-294	854	36	if	if	SCONJ
ftr-294	854	37	two	two	NUM
ftr-294	854	38	criteria	criterion	NOUN
ftr-294	854	39	are	be	AUX
ftr-294	854	40	satisfied	satisfied	ADJ
ftr-294	854	41	:	:	PUNCT
ftr-294	854	42	first	first	ADV
ftr-294	854	43	,	,	PUNCT
ftr-294	854	44	“	"	PUNCT
ftr-294	854	45	congress	congress	PROPN
ftr-294	854	46	[	[	X
ftr-294	854	47	must	must	AUX
ftr-294	854	48	have	have	AUX
ftr-294	854	49	]	]	PUNCT
ftr-294	854	50	delegated	delegate	VERB
ftr-294	854	51	authority	authority	NOUN
ftr-294	854	52	to	to	ADP
ftr-294	854	53	171	171	NUM
ftr-294	854	54	.	.	PUNCT
ftr-294	855	1	533	533	NUM
ftr-294	855	2	u.s	u.s	PROPN
ftr-294	855	3	.	.	PROPN
ftr-294	855	4	218	218	NUM
ftr-294	855	5	(	(	PUNCT
ftr-294	855	6	2001	2001	NUM
ftr-294	855	7	)	)	PUNCT
ftr-294	855	8	.	.	PUNCT
ftr-294	856	1	mead	mead	NOUN
ftr-294	856	2	built	build	VERB
ftr-294	856	3	upon	upon	SCONJ
ftr-294	856	4	christensen	christensen	PROPN
ftr-294	856	5	v.	v.	PROPN
ftr-294	856	6	harris	harris	PROPN
ftr-294	856	7	county	county	PROPN
ftr-294	856	8	,	,	PUNCT
ftr-294	856	9	529	529	NUM
ftr-294	856	10	u.s	u.s	PROPN
ftr-294	856	11	.	.	PROPN
ftr-294	856	12	576	576	NUM
ftr-294	856	13	(	(	PUNCT
ftr-294	856	14	2000	2000	NUM
ftr-294	856	15	)	)	PUNCT
ftr-294	856	16	.	.	PUNCT
ftr-294	857	1	see	see	VERB
ftr-294	857	2	e.g.	e.g.	ADV
ftr-294	857	3	hickman	hickman	PROPN
ftr-294	857	4	,	,	PUNCT
ftr-294	857	5	the	the	DET
ftr-294	857	6	need	need	NOUN
ftr-294	857	7	for	for	ADP
ftr-294	857	8	mead	mead	NOUN
ftr-294	857	9	,	,	PUNCT
ftr-294	857	10	supra	supra	PROPN
ftr-294	857	11	note	note	VERB
ftr-294	857	12	146	146	NUM
ftr-294	857	13	,	,	PUNCT
ftr-294	857	14	at	at	ADP
ftr-294	857	15	1550–51	1550–51	PROPN
ftr-294	857	16	(	(	PUNCT
ftr-294	857	17	“	"	PUNCT
ftr-294	857	18	mead	mead	NOUN
ftr-294	857	19	and	and	CCONJ
ftr-294	857	20	its	its	PRON
ftr-294	857	21	foreshadowing	foreshadowing	ADJ
ftr-294	857	22	predecessor	predecessor	NOUN
ftr-294	857	23	,	,	PUNCT
ftr-294	857	24	christensen	christensen	PROPN
ftr-294	857	25	v.	v.	PROPN
ftr-294	857	26	harris	harris	PROPN
ftr-294	857	27	county	county	PROPN
ftr-294	857	28	,	,	PUNCT
ftr-294	857	29	clearly	clearly	ADV
ftr-294	857	30	establish	establish	VERB
ftr-294	857	31	that	that	SCONJ
ftr-294	857	32	the	the	DET
ftr-294	857	33	choice	choice	NOUN
ftr-294	857	34	for	for	ADP
ftr-294	857	35	the	the	DET
ftr-294	857	36	courts	court	NOUN
ftr-294	857	37	is	be	AUX
ftr-294	857	38	not	not	PART
ftr-294	857	39	between	between	ADP
ftr-294	857	40	chevron	chevron	NOUN
ftr-294	857	41	or	or	CCONJ
ftr-294	857	42	no	no	DET
ftr-294	857	43	deference	deference	NOUN
ftr-294	857	44	at	at	ADV
ftr-294	857	45	all	all	ADV
ftr-294	857	46	by	by	ADP
ftr-294	857	47	revitalizing	revitalize	VERB
ftr-294	857	48	the	the	DET
ftr-294	857	49	classic	classic	NOUN
ftr-294	857	50	,	,	PUNCT
ftr-294	857	51	pre	pre	ADJ
ftr-294	857	52	-	-	ADJ
ftr-294	857	53	chevron	chevron	ADJ
ftr-294	857	54	deference	deference	NOUN
ftr-294	857	55	case	case	NOUN
ftr-294	857	56	of	of	ADP
ftr-294	857	57	skidmore	skidmore	PROPN
ftr-294	857	58	v.	v.	ADP
ftr-294	857	59	swift	swift	PROPN
ftr-294	857	60	&	&	CCONJ
ftr-294	857	61	co.	co.	PROPN
ftr-294	857	62	as	as	ADP
ftr-294	857	63	an	an	DET
ftr-294	857	64	intermediate	intermediate	ADJ
ftr-294	857	65	deferential	deferential	ADJ
ftr-294	857	66	alternative	alternative	NOUN
ftr-294	857	67	.	.	PUNCT
ftr-294	857	68	”	"	PUNCT
ftr-294	857	69	)	)	PUNCT
ftr-294	857	70	.	.	PUNCT
ftr-294	858	1	i	i	PRON
ftr-294	858	2	d.	d.	PROPN
ftr-294	858	3	the	the	DET
ftr-294	858	4	supreme	supreme	PROPN
ftr-294	858	5	court	court	PROPN
ftr-294	858	6	also	also	ADV
ftr-294	858	7	spoke	speak	VERB
ftr-294	858	8	to	to	PART
ftr-294	858	9	step	step	VERB
ftr-294	858	10	zero	zero	NUM
ftr-294	858	11	issues	issue	NOUN
ftr-294	858	12	in	in	ADP
ftr-294	858	13	barnhart	barnhart	PROPN
ftr-294	858	14	v.	v.	ADP
ftr-294	858	15	walton	walton	PROPN
ftr-294	858	16	,	,	PUNCT
ftr-294	858	17	535	535	NUM
ftr-294	858	18	u.s	u.s	PROPN
ftr-294	858	19	.	.	PROPN
ftr-294	858	20	212	212	NUM
ftr-294	858	21	(	(	PUNCT
ftr-294	858	22	2002	2002	NUM
ftr-294	858	23	)	)	PUNCT
ftr-294	858	24	.	.	PUNCT
ftr-294	859	1	however	however	ADV
ftr-294	859	2	,	,	PUNCT
ftr-294	859	3	mead	mead	NOUN
ftr-294	859	4	represents	represent	VERB
ftr-294	859	5	the	the	DET
ftr-294	859	6	predominant	predominant	ADJ
ftr-294	859	7	method	method	NOUN
ftr-294	859	8	for	for	ADP
ftr-294	859	9	determining	determine	VERB
ftr-294	859	10	whether	whether	SCONJ
ftr-294	859	11	an	an	DET
ftr-294	859	12	agency	agency	NOUN
ftr-294	859	13	interpretation	interpretation	NOUN
ftr-294	859	14	is	be	AUX
ftr-294	859	15	chevron	chevron	NOUN
ftr-294	859	16	eligible	eligible	ADJ
ftr-294	859	17	.	.	PUNCT
ftr-294	860	1	for	for	ADP
ftr-294	860	2	discussion	discussion	NOUN
ftr-294	860	3	of	of	ADP
ftr-294	860	4	the	the	DET
ftr-294	860	5	confusion	confusion	NOUN
ftr-294	860	6	initially	initially	ADV
ftr-294	860	7	created	create	VERB
ftr-294	860	8	by	by	ADP
ftr-294	860	9	barnhart	barnhart	PROPN
ftr-294	860	10	,	,	PUNCT
ftr-294	860	11	see	see	VERB
ftr-294	860	12	generally	generally	ADV
ftr-294	860	13	lisa	lisa	PROPN
ftr-294	860	14	schultz	schultz	PROPN
ftr-294	860	15	bressman	bressman	PROPN
ftr-294	860	16	,	,	PUNCT
ftr-294	860	17	how	how	SCONJ
ftr-294	860	18	mead	mead	NOUN
ftr-294	860	19	has	have	AUX
ftr-294	860	20	muddled	muddle	VERB
ftr-294	860	21	judicial	judicial	ADJ
ftr-294	860	22	review	review	NOUN
ftr-294	860	23	of	of	ADP
ftr-294	860	24	agency	agency	NOUN
ftr-294	860	25	action	action	NOUN
ftr-294	860	26	,	,	PUNCT
ftr-294	860	27	58	58	NUM
ftr-294	860	28	vand	vand	NOUN
ftr-294	860	29	.	.	PUNCT
ftr-294	861	1	l.	l.	PROPN
ftr-294	861	2	rev	rev	PROPN
ftr-294	861	3	.	.	PROPN
ftr-294	861	4	1443	1443	NUM
ftr-294	861	5	(	(	PUNCT
ftr-294	861	6	2005	2005	NUM
ftr-294	861	7	)	)	PUNCT
ftr-294	862	1	[	[	X
ftr-294	862	2	hereinafter	hereinafter	NOUN
ftr-294	862	3	bressman	bressman	NOUN
ftr-294	862	4	,	,	PUNCT
ftr-294	862	5	mead	mead	NOUN
ftr-294	862	6	has	have	AUX
ftr-294	862	7	muddled	muddle	VERB
ftr-294	862	8	judicial	judicial	ADJ
ftr-294	862	9	review	review	NOUN
ftr-294	862	10	]	]	X
ftr-294	862	11	.	.	PUNCT
ftr-294	863	1	172	172	NUM
ftr-294	863	2	.	.	X
ftr-294	863	3	vermeule	vermeule	NOUN
ftr-294	863	4	,	,	PUNCT
ftr-294	863	5	mead	mead	NOUN
ftr-294	863	6	in	in	ADP
ftr-294	863	7	the	the	DET
ftr-294	863	8	trenches	trench	NOUN
ftr-294	863	9	,	,	PUNCT
ftr-294	863	10	supra	supra	PROPN
ftr-294	863	11	note	note	PROPN
ftr-294	863	12	169	169	NUM
ftr-294	863	13	,	,	PUNCT
ftr-294	863	14	at	at	ADP
ftr-294	863	15	348	348	NUM
ftr-294	863	16	(	(	PUNCT
ftr-294	863	17	“	"	PUNCT
ftr-294	863	18	mead	mead	NOUN
ftr-294	863	19	reverses	reverse	VERB
ftr-294	863	20	this	this	DET
ftr-294	863	21	global	global	ADJ
ftr-294	863	22	presumption	presumption	NOUN
ftr-294	863	23	.	.	PUNCT
ftr-294	864	1	rather	rather	ADV
ftr-294	864	2	than	than	ADP
ftr-294	864	3	taking	take	VERB
ftr-294	864	4	ambiguity	ambiguity	NOUN
ftr-294	864	5	to	to	PART
ftr-294	864	6	signify	signify	VERB
ftr-294	864	7	delegation	delegation	NOUN
ftr-294	864	8	,	,	PUNCT
ftr-294	864	9	mead	mead	NOUN
ftr-294	864	10	establishes	establish	VERB
ftr-294	864	11	that	that	SCONJ
ftr-294	864	12	the	the	DET
ftr-294	864	13	default	default	NOUN
ftr-294	864	14	rule	rule	NOUN
ftr-294	864	15	runs	run	VERB
ftr-294	864	16	against	against	ADP
ftr-294	864	17	delegation	delegation	NOUN
ftr-294	864	18	.	.	PUNCT
ftr-294	864	19	”	"	PUNCT
ftr-294	864	20	)	)	PUNCT
ftr-294	864	21	.	.	PUNCT
ftr-294	865	1	173	173	NUM
ftr-294	865	2	.	.	PUNCT
ftr-294	865	3	hickman	hickman	PROPN
ftr-294	865	4	,	,	PUNCT
ftr-294	865	5	the	the	DET
ftr-294	865	6	need	need	NOUN
ftr-294	865	7	for	for	ADP
ftr-294	865	8	mead	mead	NOUN
ftr-294	865	9	,	,	PUNCT
ftr-294	865	10	supra	supra	PROPN
ftr-294	865	11	note	note	VERB
ftr-294	865	12	146	146	NUM
ftr-294	865	13	,	,	PUNCT
ftr-294	865	14	at	at	ADP
ftr-294	865	15	1550–51	1550–51	PROPN
ftr-294	865	16	(	(	PUNCT
ftr-294	865	17	“	"	PUNCT
ftr-294	865	18	mead	mead	NOUN
ftr-294	865	19	and	and	CCONJ
ftr-294	865	20	its	its	PRON
ftr-294	865	21	foreshadowing	foreshadowing	ADJ
ftr-294	865	22	predecessor	predecessor	NOUN
ftr-294	865	23	,	,	PUNCT
ftr-294	865	24	christensen	christensen	PROPN
ftr-294	865	25	v.	v.	PROPN
ftr-294	865	26	harris	harris	PROPN
ftr-294	865	27	county	county	PROPN
ftr-294	865	28	,	,	PUNCT
ftr-294	865	29	clearly	clearly	ADV
ftr-294	865	30	establish	establish	VERB
ftr-294	865	31	that	that	SCONJ
ftr-294	865	32	the	the	DET
ftr-294	865	33	choice	choice	NOUN
ftr-294	865	34	for	for	ADP
ftr-294	865	35	the	the	DET
ftr-294	865	36	courts	court	NOUN
ftr-294	865	37	is	be	AUX
ftr-294	865	38	not	not	PART
ftr-294	865	39	between	between	ADP
ftr-294	865	40	chevron	chevron	NOUN
ftr-294	865	41	or	or	CCONJ
ftr-294	865	42	no	no	DET
ftr-294	865	43	deference	deference	NOUN
ftr-294	865	44	at	at	ADV
ftr-294	865	45	all	all	ADV
ftr-294	865	46	by	by	ADP
ftr-294	865	47	revitalizing	revitalize	VERB
ftr-294	865	48	the	the	DET
ftr-294	865	49	classic	classic	NOUN
ftr-294	865	50	,	,	PUNCT
ftr-294	865	51	pre	pre	ADJ
ftr-294	865	52	-	-	ADJ
ftr-294	865	53	chevron	chevron	ADJ
ftr-294	865	54	deference	deference	NOUN
ftr-294	865	55	case	case	NOUN
ftr-294	865	56	of	of	ADP
ftr-294	865	57	skidmore	skidmore	PROPN
ftr-294	865	58	v.	v.	ADP
ftr-294	865	59	swift	swift	PROPN
ftr-294	865	60	&	&	CCONJ
ftr-294	865	61	co.	co.	PROPN
ftr-294	865	62	as	as	ADP
ftr-294	865	63	an	an	DET
ftr-294	865	64	intermediate	intermediate	ADJ
ftr-294	865	65	deferential	deferential	ADJ
ftr-294	865	66	alternative	alternative	NOUN
ftr-294	865	67	.	.	PUNCT
ftr-294	865	68	”	"	PUNCT
ftr-294	865	69	)	)	PUNCT
ftr-294	865	70	.	.	PUNCT
ftr-294	866	1	174	174	NUM
ftr-294	866	2	.	.	PUNCT
ftr-294	867	1	see	see	VERB
ftr-294	867	2	,	,	PUNCT
ftr-294	867	3	e.g.	e.g.	ADV
ftr-294	867	4	,	,	PUNCT
ftr-294	867	5	cass	cass	PROPN
ftr-294	867	6	sunstein	sunstein	PROPN
ftr-294	867	7	,	,	PUNCT
ftr-294	867	8	chevron	chevron	NOUN
ftr-294	867	9	step	step	NOUN
ftr-294	867	10	zero	zero	NUM
ftr-294	867	11	,	,	PUNCT
ftr-294	867	12	92	92	NUM
ftr-294	867	13	va	va	NOUN
ftr-294	867	14	.	.	PUNCT
ftr-294	868	1	l.	l.	PROPN
ftr-294	868	2	rev	rev	PROPN
ftr-294	868	3	.	.	PROPN
ftr-294	868	4	187	187	NUM
ftr-294	868	5	,	,	PUNCT
ftr-294	868	6	211	211	NUM
ftr-294	868	7	(	(	PUNCT
ftr-294	868	8	2006	2006	NUM
ftr-294	868	9	)	)	PUNCT
ftr-294	869	1	[	[	X
ftr-294	869	2	hereinafter	hereinafter	NOUN
ftr-294	869	3	sunstein	sunstein	NOUN
ftr-294	869	4	,	,	PUNCT
ftr-294	869	5	chevron	chevron	NOUN
ftr-294	869	6	step	step	NOUN
ftr-294	869	7	zero	zero	NUM
ftr-294	869	8	]	]	PUNCT
ftr-294	869	9	(	(	PUNCT
ftr-294	869	10	referring	refer	VERB
ftr-294	869	11	to	to	ADP
ftr-294	869	12	mead	mead	NOUN
ftr-294	869	13	,	,	PUNCT
ftr-294	869	14	christensen	christensen	PROPN
ftr-294	869	15	,	,	PUNCT
ftr-294	869	16	and	and	CCONJ
ftr-294	869	17	barnhart	barnhart	NOUN
ftr-294	869	18	as	as	ADP
ftr-294	869	19	a	a	DET
ftr-294	869	20	“	"	PUNCT
ftr-294	869	21	step	step	NOUN
ftr-294	869	22	zero	zero	NUM
ftr-294	869	23	trilogy	trilogy	NOUN
ftr-294	869	24	”	"	PUNCT
ftr-294	869	25	in	in	ADP
ftr-294	869	26	which	which	PRON
ftr-294	869	27	“	"	PUNCT
ftr-294	869	28	the	the	DET
ftr-294	869	29	court	court	NOUN
ftr-294	869	30	ha[d	ha[d	NOUN
ftr-294	869	31	]	]	PUNCT
ftr-294	869	32	attempted	attempt	VERB
ftr-294	869	33	to	to	PART
ftr-294	869	34	sort	sort	VERB
ftr-294	869	35	out	out	ADP
ftr-294	869	36	the	the	DET
ftr-294	869	37	applicability	applicability	NOUN
ftr-294	869	38	of	of	ADP
ftr-294	869	39	the	the	DET
ftr-294	869	40	chevron	chevron	NOUN
ftr-294	869	41	framework	framework	NOUN
ftr-294	869	42	.	.	PUNCT
ftr-294	869	43	”	"	PUNCT
ftr-294	869	44	)	)	PUNCT
ftr-294	869	45	.	.	PUNCT
ftr-294	869	46	see	see	VERB
ftr-294	869	47	also	also	ADV
ftr-294	869	48	hickman	hickman	PROPN
ftr-294	869	49	&	&	CCONJ
ftr-294	869	50	krueger	krueger	PROPN
ftr-294	869	51	,	,	PUNCT
ftr-294	869	52	modern	modern	ADJ
ftr-294	869	53	skidmore	skidmore	PROPN
ftr-294	869	54	standard	standard	PROPN
ftr-294	869	55	,	,	PUNCT
ftr-294	869	56	supra	supra	PROPN
ftr-294	869	57	note	note	PROPN
ftr-294	869	58	160	160	NUM
ftr-294	869	59	,	,	PUNCT
ftr-294	869	60	at	at	ADP
ftr-294	869	61	1247	1247	NUM
ftr-294	869	62	(	(	PUNCT
ftr-294	869	63	“	"	PUNCT
ftr-294	869	64	some	some	PRON
ftr-294	869	65	have	have	AUX
ftr-294	869	66	described	describe	VERB
ftr-294	869	67	mead	mead	NOUN
ftr-294	869	68	’s	’s	PART
ftr-294	869	69	inquiry	inquiry	NOUN
ftr-294	869	70	as	as	ADP
ftr-294	869	71	a	a	DET
ftr-294	869	72	‘	'	PUNCT
ftr-294	869	73	step	step	NOUN
ftr-294	869	74	zero	zero	NUM
ftr-294	869	75	’	'	PUNCT
ftr-294	869	76	in	in	ADP
ftr-294	869	77	the	the	DET
ftr-294	869	78	overall	overall	ADJ
ftr-294	869	79	analytical	analytical	ADJ
ftr-294	869	80	framework	framework	NOUN
ftr-294	869	81	,	,	PUNCT
ftr-294	869	82	coming	come	VERB
ftr-294	869	83	before	before	ADP
ftr-294	869	84	the	the	DET
ftr-294	869	85	application	application	NOUN
ftr-294	869	86	of	of	ADP
ftr-294	869	87	either	either	DET
ftr-294	869	88	chevron	chevron	NOUN
ftr-294	869	89	’s	’s	PART
ftr-294	869	90	two	two	NUM
ftr-294	869	91	steps	step	NOUN
ftr-294	869	92	or	or	CCONJ
ftr-294	869	93	skidmore	skidmore	NOUN
ftr-294	869	94	’s	’s	PART
ftr-294	869	95	multiple	multiple	ADJ
ftr-294	869	96	factors	factor	NOUN
ftr-294	869	97	.	.	PUNCT
ftr-294	870	1	others	other	NOUN
ftr-294	870	2	view	view	VERB
ftr-294	870	3	mead	mead	NOUN
ftr-294	870	4	as	as	ADP
ftr-294	870	5	‘	'	PUNCT
ftr-294	870	6	sort	sort	ADV
ftr-294	870	7	of	of	ADV
ftr-294	870	8	a	a	DET
ftr-294	870	9	chevron	chevron	NOUN
ftr-294	870	10	step	step	NOUN
ftr-294	870	11	one	one	NUM
ftr-294	870	12	-	-	PUNCT
ftr-294	870	13	and	and	CCONJ
ftr-294	870	14	-	-	PUNCT
ftr-294	870	15	one	one	NUM
ftr-294	870	16	-	-	PUNCT
ftr-294	870	17	half	half	NOUN
ftr-294	870	18	,	,	PUNCT
ftr-294	870	19	’	'	PUNCT
ftr-294	870	20	relevant	relevant	ADJ
ftr-294	870	21	only	only	ADV
ftr-294	870	22	if	if	SCONJ
ftr-294	870	23	the	the	DET
ftr-294	870	24	reviewing	reviewing	NOUN
ftr-294	870	25	court	court	NOUN
ftr-294	870	26	first	first	ADV
ftr-294	870	27	concludes	conclude	VERB
ftr-294	870	28	that	that	SCONJ
ftr-294	870	29	the	the	DET
ftr-294	870	30	statute	statute	NOUN
ftr-294	870	31	’s	’s	PART
ftr-294	870	32	meaning	meaning	NOUN
ftr-294	870	33	is	be	AUX
ftr-294	870	34	ambiguous	ambiguous	ADJ
ftr-294	870	35	.	.	PUNCT
ftr-294	870	36	”	"	PUNCT
ftr-294	870	37	)	)	PUNCT
ftr-294	871	1	i	i	PRON
ftr-294	871	2	d.	d.	PROPN
ftr-294	871	3	this	this	DET
ftr-294	871	4	article	article	NOUN
ftr-294	871	5	will	will	AUX
ftr-294	871	6	refer	refer	VERB
ftr-294	871	7	to	to	ADP
ftr-294	871	8	the	the	DET
ftr-294	871	9	questions	question	NOUN
ftr-294	871	10	dictating	dictate	VERB
ftr-294	871	11	whether	whether	SCONJ
ftr-294	871	12	chevron	chevron	NOUN
ftr-294	871	13	applies	apply	VERB
ftr-294	871	14	to	to	ADP
ftr-294	871	15	a	a	DET
ftr-294	871	16	particular	particular	ADJ
ftr-294	871	17	regulation	regulation	NOUN
ftr-294	871	18	as	as	ADP
ftr-294	871	19	“	"	PUNCT
ftr-294	871	20	step	step	NOUN
ftr-294	871	21	zero	zero	NUM
ftr-294	871	22	”	"	PUNCT
ftr-294	871	23	questions	question	NOUN
ftr-294	871	24	with	with	ADP
ftr-294	871	25	recognition	recognition	NOUN
ftr-294	871	26	that	that	SCONJ
ftr-294	871	27	“	"	PUNCT
ftr-294	871	28	both	both	DET
ftr-294	871	29	conceptualizations	conceptualization	NOUN
ftr-294	871	30	are	be	AUX
ftr-294	871	31	technically	technically	ADV
ftr-294	871	32	correct	correct	ADJ
ftr-294	871	33	.	.	PUNCT
ftr-294	871	34	”	"	PUNCT
ftr-294	872	1	175	175	NUM
ftr-294	872	2	.	.	PUNCT
ftr-294	873	1	533	533	NUM
ftr-294	873	2	u.s	u.s	PROPN
ftr-294	873	3	.	.	PROPN
ftr-294	873	4	218	218	NUM
ftr-294	873	5	(	(	PUNCT
ftr-294	873	6	2001	2001	NUM
ftr-294	873	7	)	)	PUNCT
ftr-294	873	8	.	.	PUNCT
ftr-294	874	1	176	176	NUM
ftr-294	874	2	.	.	PUNCT
ftr-294	875	1	i	i	PRON
ftr-294	875	2	d.	d.	PROPN
ftr-294	875	3	2013	2013	NUM
ftr-294	875	4	]	]	PUNCT
ftr-294	875	5	tax	tax	NOUN
ftr-294	875	6	abuse	abuse	NOUN
ftr-294	875	7	according	accord	VERB
ftr-294	875	8	to	to	ADP
ftr-294	875	9	whom	whom	PRON
ftr-294	875	10	?	?	PUNCT
ftr-294	875	11	31	31	NUM
ftr-294	876	1	the	the	DET
ftr-294	876	2	agency	agency	NOUN
ftr-294	876	3	generally	generally	ADV
ftr-294	876	4	to	to	PART
ftr-294	876	5	make	make	VERB
ftr-294	876	6	rules	rule	NOUN
ftr-294	876	7	carrying	carry	VERB
ftr-294	876	8	the	the	DET
ftr-294	876	9	force	force	NOUN
ftr-294	876	10	of	of	ADP
ftr-294	876	11	the	the	DET
ftr-294	876	12	law	law	NOUN
ftr-294	876	13	.	.	PUNCT
ftr-294	876	14	”	"	PUNCT
ftr-294	877	1	177	177	NUM
ftr-294	877	2	(	(	PUNCT
ftr-294	877	3	mead	mead	NOUN
ftr-294	877	4	step	step	NOUN
ftr-294	877	5	1	1	NUM
ftr-294	877	6	)	)	PUNCT
ftr-294	877	7	.	.	PUNCT
ftr-294	878	1	second	second	ADJ
ftr-294	878	2	,	,	PUNCT
ftr-294	878	3	“	"	PUNCT
ftr-294	878	4	the	the	DET
ftr-294	878	5	agency	agency	NOUN
ftr-294	878	6	interpretation	interpretation	NOUN
ftr-294	878	7	claiming	claim	VERB
ftr-294	878	8	deference	deference	NOUN
ftr-294	878	9	[	[	X
ftr-294	878	10	must	must	AUX
ftr-294	878	11	have	have	AUX
ftr-294	878	12	been	be	AUX
ftr-294	878	13	]	]	PUNCT
ftr-294	878	14	promulgated	promulgate	VERB
ftr-294	878	15	in	in	ADP
ftr-294	878	16	the	the	DET
ftr-294	878	17	exercise	exercise	NOUN
ftr-294	878	18	of	of	ADP
ftr-294	878	19	that	that	DET
ftr-294	878	20	authority	authority	NOUN
ftr-294	878	21	.	.	PUNCT
ftr-294	878	22	”	"	PUNCT
ftr-294	879	1	178	178	NUM
ftr-294	879	2	(	(	PUNCT
ftr-294	879	3	mead	mead	NOUN
ftr-294	879	4	step	step	NOUN
ftr-294	879	5	2	2	NUM
ftr-294	879	6	)	)	PUNCT
ftr-294	879	7	.	.	PUNCT
ftr-294	880	1	in	in	ADP
ftr-294	880	2	mead	mead	NOUN
ftr-294	880	3	,	,	PUNCT
ftr-294	880	4	the	the	DET
ftr-294	880	5	court	court	NOUN
ftr-294	880	6	found	find	VERB
ftr-294	880	7	that	that	SCONJ
ftr-294	880	8	agency	agency	NOUN
ftr-294	880	9	interpretations	interpretation	NOUN
ftr-294	880	10	issued	issue	VERB
ftr-294	880	11	pursuant	pursuant	ADJ
ftr-294	880	12	to	to	ADP
ftr-294	880	13	congress	congress	PROPN
ftr-294	880	14	’	'	PUNCT
ftr-294	880	15	express	express	VERB
ftr-294	880	16	authorization	authorization	NOUN
ftr-294	880	17	“	"	PUNCT
ftr-294	880	18	to	to	PART
ftr-294	880	19	engage	engage	VERB
ftr-294	880	20	in	in	ADP
ftr-294	880	21	the	the	DET
ftr-294	880	22	process	process	NOUN
ftr-294	880	23	of	of	ADP
ftr-294	880	24	rulemaking	rulemaking	NOUN
ftr-294	880	25	or	or	CCONJ
ftr-294	880	26	adjudication	adjudication	NOUN
ftr-294	880	27	that	that	SCONJ
ftr-294	880	28	produce[d	produce[d	NOUN
ftr-294	880	29	]	]	PUNCT
ftr-294	880	30	regulations	regulation	NOUN
ftr-294	880	31	or	or	CCONJ
ftr-294	880	32	rulings	ruling	NOUN
ftr-294	880	33	,	,	PUNCT
ftr-294	880	34	”	"	PUNCT
ftr-294	880	35	179	179	NUM
ftr-294	880	36	were	be	AUX
ftr-294	880	37	likely	likely	ADJ
ftr-294	880	38	to	to	PART
ftr-294	880	39	satisfy	satisfy	VERB
ftr-294	880	40	mead	mead	PROPN
ftr-294	880	41	’s	’s	PART
ftr-294	880	42	first	first	ADJ
ftr-294	880	43	step	step	NOUN
ftr-294	880	44	.	.	PUNCT
ftr-294	881	1	180	180	NUM
ftr-294	881	2	thus	thus	ADV
ftr-294	881	3	,	,	PUNCT
ftr-294	881	4	the	the	DET
ftr-294	881	5	requisite	requisite	ADJ
ftr-294	881	6	“	"	PUNCT
ftr-294	881	7	force	force	NOUN
ftr-294	881	8	of	of	ADP
ftr-294	881	9	law	law	NOUN
ftr-294	881	10	”	"	PUNCT
ftr-294	881	11	delegation	delegation	NOUN
ftr-294	881	12	required	require	VERB
ftr-294	881	13	by	by	ADP
ftr-294	881	14	mead	mead	NOUN
ftr-294	881	15	step	step	NOUN
ftr-294	881	16	1	1	NUM
ftr-294	881	17	is	be	AUX
ftr-294	881	18	almost	almost	ADV
ftr-294	881	19	certain	certain	ADJ
ftr-294	881	20	to	to	PART
ftr-294	881	21	exist	exist	VERB
ftr-294	881	22	where	where	SCONJ
ftr-294	881	23	congress	congress	PROPN
ftr-294	881	24	has	have	AUX
ftr-294	881	25	authorized	authorize	VERB
ftr-294	881	26	the	the	DET
ftr-294	881	27	agency	agency	NOUN
ftr-294	881	28	to	to	PART
ftr-294	881	29	issue	issue	VERB
ftr-294	881	30	rules	rule	NOUN
ftr-294	881	31	through	through	ADP
ftr-294	881	32	notice	notice	NOUN
ftr-294	881	33	-	-	PUNCT
ftr-294	881	34	and	and	CCONJ
ftr-294	881	35	-	-	PUNCT
ftr-294	881	36	comment	comment	NOUN
ftr-294	881	37	rulemaking	rulemaking	NOUN
ftr-294	881	38	or	or	CCONJ
ftr-294	881	39	formal	formal	ADJ
ftr-294	881	40	adjudication	adjudication	NOUN
ftr-294	881	41	,	,	PUNCT
ftr-294	881	42	creating	create	VERB
ftr-294	881	43	what	what	PRON
ftr-294	881	44	some	some	PRON
ftr-294	881	45	have	have	AUX
ftr-294	881	46	called	call	VERB
ftr-294	881	47	a	a	DET
ftr-294	881	48	procedural	procedural	ADJ
ftr-294	881	49	safe	safe	ADJ
ftr-294	881	50	harbor	harbor	NOUN
ftr-294	881	51	.	.	PUNCT
ftr-294	882	1	181	181	NUM
ftr-294	883	1	the	the	DET
ftr-294	883	2	mead	mead	NOUN
ftr-294	883	3	court	court	NOUN
ftr-294	883	4	,	,	PUNCT
ftr-294	883	5	however	however	ADV
ftr-294	883	6	,	,	PUNCT
ftr-294	883	7	was	be	AUX
ftr-294	883	8	clear	clear	ADJ
ftr-294	883	9	that	that	SCONJ
ftr-294	883	10	an	an	DET
ftr-294	883	11	agency	agency	NOUN
ftr-294	883	12	interpretation	interpretation	NOUN
ftr-294	883	13	would	would	AUX
ftr-294	883	14	not	not	PART
ftr-294	883	15	be	be	AUX
ftr-294	883	16	rendered	render	VERB
ftr-294	883	17	ineligible	ineligible	ADJ
ftr-294	883	18	for	for	ADP
ftr-294	883	19	chevron	chevron	NOUN
ftr-294	883	20	deference	deference	NOUN
ftr-294	883	21	solely	solely	ADV
ftr-294	883	22	for	for	ADP
ftr-294	883	23	“	"	PUNCT
ftr-294	883	24	want	want	NOUN
ftr-294	883	25	of	of	ADP
ftr-294	883	26	procedure	procedure	NOUN
ftr-294	883	27	.	.	PUNCT
ftr-294	883	28	”	"	PUNCT
ftr-294	884	1	182	182	NUM
ftr-294	884	2	thus	thus	ADV
ftr-294	884	3	,	,	PUNCT
ftr-294	884	4	the	the	DET
ftr-294	884	5	customs	custom	NOUN
ftr-294	884	6	ruling	ruling	NOUN
ftr-294	884	7	in	in	ADP
ftr-294	884	8	mead	mead	NOUN
ftr-294	884	9	was	be	AUX
ftr-294	884	10	not	not	PART
ftr-294	884	11	barred	bar	VERB
ftr-294	884	12	from	from	ADP
ftr-294	884	13	receiving	receive	VERB
ftr-294	884	14	chevron	chevron	NOUN
ftr-294	884	15	deference	deference	NOUN
ftr-294	884	16	solely	solely	ADV
ftr-294	884	17	because	because	SCONJ
ftr-294	884	18	it	it	PRON
ftr-294	884	19	was	be	AUX
ftr-294	884	20	not	not	PART
ftr-294	884	21	subject	subject	ADJ
ftr-294	884	22	to	to	ADP
ftr-294	884	23	notice	notice	NOUN
ftr-294	884	24	-	-	PUNCT
ftr-294	884	25	andcomment	andcomment	NOUN
ftr-294	884	26	rulemaking	rulemaking	NOUN
ftr-294	884	27	,	,	PUNCT
ftr-294	884	28	but	but	CCONJ
ftr-294	884	29	also	also	ADV
ftr-294	884	30	because	because	SCONJ
ftr-294	884	31	the	the	DET
ftr-294	884	32	court	court	NOUN
ftr-294	884	33	could	could	AUX
ftr-294	884	34	find	find	VERB
ftr-294	884	35	nothing	nothing	PRON
ftr-294	884	36	“	"	PUNCT
ftr-294	884	37	suggesting	suggest	VERB
ftr-294	884	38	that	that	SCONJ
ftr-294	884	39	congress	congress	PROPN
ftr-294	884	40	ever	ever	ADV
ftr-294	884	41	thought	think	VERB
ftr-294	884	42	of	of	ADP
ftr-294	884	43	classification	classification	NOUN
ftr-294	884	44	rulings	ruling	NOUN
ftr-294	884	45	as	as	ADP
ftr-294	884	46	deserving	deserve	VERB
ftr-294	884	47	”	"	PUNCT
ftr-294	884	48	that	that	DET
ftr-294	884	49	deference	deference	NOUN
ftr-294	884	50	.	.	PUNCT
ftr-294	885	1	183	183	NUM
ftr-294	885	2	however	however	ADV
ftr-294	885	3	,	,	PUNCT
ftr-294	885	4	the	the	DET
ftr-294	885	5	court	court	NOUN
ftr-294	885	6	did	do	AUX
ftr-294	885	7	not	not	PART
ftr-294	885	8	make	make	VERB
ftr-294	885	9	clear	clear	ADJ
ftr-294	885	10	what	what	PRON
ftr-294	885	11	criteria	criterion	NOUN
ftr-294	885	12	an	an	DET
ftr-294	885	13	agency	agency	NOUN
ftr-294	885	14	interpretation	interpretation	NOUN
ftr-294	885	15	“	"	PUNCT
ftr-294	885	16	wanting	want	VERB
ftr-294	885	17	procedure	procedure	NOUN
ftr-294	885	18	”	"	PUNCT
ftr-294	885	19	could	could	AUX
ftr-294	885	20	possess	possess	VERB
ftr-294	885	21	to	to	PART
ftr-294	885	22	make	make	VERB
ftr-294	885	23	it	it	PRON
ftr-294	885	24	eligible	eligible	ADJ
ftr-294	885	25	for	for	ADP
ftr-294	885	26	chevron	chevron	ADJ
ftr-294	885	27	deference	deference	NOUN
ftr-294	885	28	.	.	PUNCT
ftr-294	886	1	having	having	AUX
ftr-294	886	2	articulated	articulate	VERB
ftr-294	886	3	this	this	DET
ftr-294	886	4	important	important	ADJ
ftr-294	886	5	two	two	NUM
ftr-294	886	6	-	-	PUNCT
ftr-294	886	7	part	part	NOUN
ftr-294	886	8	test	test	NOUN
ftr-294	886	9	for	for	ADP
ftr-294	886	10	determining	determine	VERB
ftr-294	886	11	the	the	DET
ftr-294	886	12	scope	scope	NOUN
ftr-294	886	13	of	of	ADP
ftr-294	886	14	chevron	chevron	NOUN
ftr-294	886	15	deference	deference	NOUN
ftr-294	886	16	,	,	PUNCT
ftr-294	886	17	the	the	DET
ftr-294	886	18	mead	mead	NOUN
ftr-294	886	19	court	court	NOUN
ftr-294	886	20	also	also	ADV
ftr-294	886	21	reaffirmed	reaffirm	VERB
ftr-294	886	22	skidmore	skidmore	PROPN
ftr-294	886	23	’s	’s	PART
ftr-294	886	24	continuing	continue	VERB
ftr-294	886	25	vitality	vitality	NOUN
ftr-294	886	26	.	.	PUNCT
ftr-294	887	1	according	accord	VERB
ftr-294	887	2	to	to	ADP
ftr-294	887	3	the	the	DET
ftr-294	887	4	court	court	NOUN
ftr-294	887	5	,	,	PUNCT
ftr-294	887	6	if	if	SCONJ
ftr-294	887	7	an	an	DET
ftr-294	887	8	interpretation	interpretation	NOUN
ftr-294	887	9	fails	fail	VERB
ftr-294	887	10	either	either	PRON
ftr-294	887	11	of	of	ADP
ftr-294	887	12	mead	mead	NOUN
ftr-294	887	13	’s	’s	PART
ftr-294	887	14	two	two	NUM
ftr-294	887	15	steps	step	NOUN
ftr-294	887	16	(	(	PUNCT
ftr-294	887	17	as	as	SCONJ
ftr-294	887	18	did	do	VERB
ftr-294	887	19	the	the	DET
ftr-294	887	20	ruling	ruling	NOUN
ftr-294	887	21	at	at	ADP
ftr-294	887	22	issue	issue	NOUN
ftr-294	887	23	)	)	PUNCT
ftr-294	887	24	,	,	PUNCT
ftr-294	887	25	a	a	DET
ftr-294	887	26	reviewing	reviewing	NOUN
ftr-294	887	27	court	court	NOUN
ftr-294	887	28	should	should	AUX
ftr-294	887	29	apply	apply	VERB
ftr-294	887	30	skidmore	skidmore	PROPN
ftr-294	887	31	’s	’s	PART
ftr-294	887	32	sliding	slide	VERB
ftr-294	887	33	scale	scale	NOUN
ftr-294	887	34	approach	approach	NOUN
ftr-294	887	35	to	to	PART
ftr-294	887	36	determine	determine	VERB
ftr-294	887	37	whether	whether	SCONJ
ftr-294	887	38	,	,	PUNCT
ftr-294	887	39	and	and	CCONJ
ftr-294	887	40	to	to	ADP
ftr-294	887	41	what	what	DET
ftr-294	887	42	extent	extent	NOUN
ftr-294	887	43	,	,	PUNCT
ftr-294	887	44	courts	court	NOUN
ftr-294	887	45	should	should	AUX
ftr-294	887	46	defer	defer	VERB
ftr-294	887	47	to	to	ADP
ftr-294	887	48	the	the	DET
ftr-294	887	49	agency	agency	NOUN
ftr-294	887	50	’s	’s	PART
ftr-294	887	51	interpretation	interpretation	NOUN
ftr-294	887	52	.	.	PUNCT
ftr-294	888	1	184	184	NUM
ftr-294	888	2	177	177	NUM
ftr-294	888	3	.	.	PUNCT
ftr-294	889	1	i	i	PRON
ftr-294	889	2	d.	d.	PROPN
ftr-294	889	3	at	at	ADP
ftr-294	889	4	226–27	226–27	NUM
ftr-294	889	5	.	.	PUNCT
ftr-294	890	1	178	178	NUM
ftr-294	890	2	.	.	PUNCT
ftr-294	891	1	i	i	PRON
ftr-294	891	2	d.	d.	PROPN
ftr-294	891	3	at	at	ADP
ftr-294	891	4	239	239	NUM
ftr-294	891	5	.	.	PUNCT
ftr-294	891	6	179	179	NUM
ftr-294	891	7	.	.	PUNCT
ftr-294	892	1	i	i	PRON
ftr-294	892	2	d.	d.	PROPN
ftr-294	892	3	at	at	ADP
ftr-294	892	4	240	240	NUM
ftr-294	892	5	(	(	PUNCT
ftr-294	892	6	referring	refer	VERB
ftr-294	892	7	to	to	ADP
ftr-294	892	8	this	this	DET
ftr-294	892	9	express	express	ADJ
ftr-294	892	10	authorization	authorization	NOUN
ftr-294	892	11	as	as	ADP
ftr-294	892	12	a	a	DET
ftr-294	892	13	“	"	PUNCT
ftr-294	892	14	good	good	ADJ
ftr-294	892	15	indicator	indicator	NOUN
ftr-294	892	16	”	"	PUNCT
ftr-294	892	17	that	that	SCONJ
ftr-294	892	18	the	the	DET
ftr-294	892	19	requisite	requisite	ADJ
ftr-294	892	20	delegation	delegation	NOUN
ftr-294	892	21	had	have	AUX
ftr-294	892	22	been	be	AUX
ftr-294	892	23	made	make	VERB
ftr-294	892	24	)	)	PUNCT
ftr-294	892	25	.	.	PUNCT
ftr-294	893	1	i	i	PRON
ftr-294	893	2	d.	d.	PROPN
ftr-294	893	3	at	at	ADP
ftr-294	893	4	219	219	NUM
ftr-294	893	5	.	.	PUNCT
ftr-294	894	1	180	180	NUM
ftr-294	894	2	.	.	PUNCT
ftr-294	895	1	united	united	PROPN
ftr-294	895	2	states	states	PROPN
ftr-294	895	3	v.	v.	PROPN
ftr-294	895	4	mead	mead	PROPN
ftr-294	895	5	corp	corp	PROPN
ftr-294	895	6	.	.	PROPN
ftr-294	895	7	,	,	PUNCT
ftr-294	895	8	533	533	NUM
ftr-294	895	9	u.s	u.s	PROPN
ftr-294	895	10	.	.	PROPN
ftr-294	895	11	218	218	NUM
ftr-294	895	12	(	(	PUNCT
ftr-294	895	13	2001	2001	NUM
ftr-294	895	14	)	)	PUNCT
ftr-294	895	15	.	.	PUNCT
ftr-294	896	1	“	"	PUNCT
ftr-294	896	2	it	it	PRON
ftr-294	896	3	is	be	AUX
ftr-294	896	4	fair	fair	ADJ
ftr-294	896	5	to	to	PART
ftr-294	896	6	assume	assume	VERB
ftr-294	896	7	generally	generally	ADV
ftr-294	896	8	that	that	SCONJ
ftr-294	896	9	congress	congress	PROPN
ftr-294	896	10	contemplates	contemplate	VERB
ftr-294	896	11	administrative	administrative	ADJ
ftr-294	896	12	action	action	NOUN
ftr-294	896	13	with	with	ADP
ftr-294	896	14	the	the	DET
ftr-294	896	15	effect	effect	NOUN
ftr-294	896	16	of	of	ADP
ftr-294	896	17	law	law	NOUN
ftr-294	896	18	when	when	SCONJ
ftr-294	896	19	it	it	PRON
ftr-294	896	20	provides	provide	VERB
ftr-294	896	21	for	for	ADP
ftr-294	896	22	a	a	DET
ftr-294	896	23	relatively	relatively	ADV
ftr-294	896	24	formal	formal	ADJ
ftr-294	896	25	administrative	administrative	ADJ
ftr-294	896	26	procedure	procedure	NOUN
ftr-294	896	27	tending	tend	VERB
ftr-294	896	28	to	to	PART
ftr-294	896	29	foster	foster	VERB
ftr-294	896	30	the	the	DET
ftr-294	896	31	fairness	fairness	NOUN
ftr-294	896	32	and	and	CCONJ
ftr-294	896	33	deliberation	deliberation	NOUN
ftr-294	896	34	that	that	PRON
ftr-294	896	35	should	should	AUX
ftr-294	896	36	underlie	underlie	VERB
ftr-294	896	37	a	a	DET
ftr-294	896	38	pronouncement	pronouncement	NOUN
ftr-294	896	39	of	of	ADP
ftr-294	896	40	such	such	ADJ
ftr-294	896	41	force	force	NOUN
ftr-294	896	42	.	.	PUNCT
ftr-294	896	43	”	"	PUNCT
ftr-294	897	1	i	i	PRON
ftr-294	897	2	d.	d.	VERB
ftr-294	897	3	at	at	ADP
ftr-294	897	4	230	230	NUM
ftr-294	897	5	.	.	PUNCT
ftr-294	898	1	181	181	NUM
ftr-294	898	2	.	.	PUNCT
ftr-294	899	1	i	i	PRON
ftr-294	899	2	d.	d.	PROPN
ftr-294	899	3	at	at	ADP
ftr-294	899	4	246	246	NUM
ftr-294	899	5	.	.	PUNCT
ftr-294	900	1	182	182	NUM
ftr-294	900	2	.	.	PUNCT
ftr-294	901	1	i	i	PRON
ftr-294	901	2	d.	d.	PROPN
ftr-294	901	3	at	at	ADP
ftr-294	901	4	251	251	NUM
ftr-294	901	5	.	.	PUNCT
ftr-294	902	1	183	183	NUM
ftr-294	902	2	.	.	PUNCT
ftr-294	903	1	i	i	PRON
ftr-294	903	2	d.	d.	PROPN
ftr-294	903	3	at	at	ADP
ftr-294	903	4	231	231	NUM
ftr-294	903	5	.	.	PUNCT
ftr-294	904	1	184	184	NUM
ftr-294	904	2	.	.	PUNCT
ftr-294	905	1	i	i	PRON
ftr-294	905	2	d.	d.	PROPN
ftr-294	905	3	at	at	ADP
ftr-294	905	4	234	234	NUM
ftr-294	905	5	.	.	PUNCT
ftr-294	906	1	“	"	PUNCT
ftr-294	906	2	chevron	chevron	PROPN
ftr-294	906	3	did	do	VERB
ftr-294	906	4	nothing	nothing	PRON
ftr-294	906	5	to	to	PART
ftr-294	906	6	eliminate	eliminate	VERB
ftr-294	906	7	skidmore	skidmore	PROPN
ftr-294	906	8	’s	’s	PART
ftr-294	906	9	holding	hold	VERB
ftr-294	906	10	that	that	SCONJ
ftr-294	906	11	an	an	DET
ftr-294	906	12	agency	agency	NOUN
ftr-294	906	13	’s	’s	PART
ftr-294	906	14	interpretation	interpretation	NOUN
ftr-294	906	15	may	may	AUX
ftr-294	906	16	merit	merit	VERB
ftr-294	906	17	some	some	DET
ftr-294	906	18	deference	deference	NOUN
ftr-294	906	19	whatever	whatever	PRON
ftr-294	906	20	its	its	PRON
ftr-294	906	21	form	form	NOUN
ftr-294	906	22	,	,	PUNCT
ftr-294	906	23	given	give	VERB
ftr-294	906	24	the	the	DET
ftr-294	906	25	‘	'	PUNCT
ftr-294	906	26	specialized	specialized	ADJ
ftr-294	906	27	experience	experience	NOUN
ftr-294	906	28	and	and	CCONJ
ftr-294	906	29	broader	broad	ADJ
ftr-294	906	30	investigations	investigation	NOUN
ftr-294	906	31	and	and	CCONJ
ftr-294	906	32	information	information	NOUN
ftr-294	906	33	’	'	PUNCT
ftr-294	906	34	available	available	ADJ
ftr-294	906	35	to	to	ADP
ftr-294	906	36	the	the	DET
ftr-294	906	37	agency	agency	NOUN
ftr-294	906	38	,	,	PUNCT
ftr-294	906	39	and	and	CCONJ
ftr-294	906	40	given	give	VERB
ftr-294	906	41	the	the	DET
ftr-294	906	42	value	value	NOUN
ftr-294	906	43	of	of	ADP
ftr-294	906	44	uniformity	uniformity	NOUN
ftr-294	906	45	in	in	ADP
ftr-294	906	46	its	its	PRON
ftr-294	906	47	administrative	administrative	ADJ
ftr-294	906	48	and	and	CCONJ
ftr-294	906	49	judicial	judicial	ADJ
ftr-294	906	50	understandings	understanding	NOUN
ftr-294	906	51	of	of	ADP
ftr-294	906	52	what	what	PRON
ftr-294	906	53	a	a	DET
ftr-294	906	54	national	national	ADJ
ftr-294	906	55	law	law	NOUN
ftr-294	906	56	requires	require	VERB
ftr-294	906	57	.	.	PUNCT
ftr-294	906	58	”	"	PUNCT
ftr-294	907	1	i	i	PRON
ftr-294	907	2	d.	d.	VERB
ftr-294	907	3	at	at	ADP
ftr-294	907	4	235	235	NUM
ftr-294	907	5	.	.	PUNCT
ftr-294	908	1	the	the	DET
ftr-294	908	2	court	court	NOUN
ftr-294	908	3	continued	continue	VERB
ftr-294	908	4	,	,	PUNCT
ftr-294	908	5	“	"	PUNCT
ftr-294	908	6	there	there	PRON
ftr-294	908	7	is	be	VERB
ftr-294	908	8	room	room	NOUN
ftr-294	908	9	at	at	ADP
ftr-294	908	10	least	least	ADJ
ftr-294	908	11	to	to	PART
ftr-294	908	12	raise	raise	VERB
ftr-294	908	13	a	a	DET
ftr-294	908	14	skidmore	skidmore	NOUN
ftr-294	908	15	claim	claim	NOUN
ftr-294	908	16	here	here	ADV
ftr-294	908	17	,	,	PUNCT
ftr-294	908	18	where	where	SCONJ
ftr-294	908	19	the	the	DET
ftr-294	908	20	regulatory	regulatory	ADJ
ftr-294	908	21	scheme	scheme	NOUN
ftr-294	908	22	32	32	NUM
ftr-294	908	23	florida	florida	PROPN
ftr-294	908	24	tax	tax	NOUN
ftr-294	908	25	review	review	NOUN
ftr-294	908	26	vol	vol	NOUN
ftr-294	908	27	.	.	PUNCT
ftr-294	909	1	15:1	15:1	NUM
ftr-294	909	2	as	as	SCONJ
ftr-294	909	3	discussed	discuss	VERB
ftr-294	909	4	,	,	PUNCT
ftr-294	909	5	the	the	DET
ftr-294	909	6	cases	case	NOUN
ftr-294	909	7	which	which	PRON
ftr-294	909	8	have	have	AUX
ftr-294	909	9	assessed	assess	VERB
ftr-294	909	10	the	the	DET
ftr-294	909	11	validity	validity	NOUN
ftr-294	909	12	of	of	ADP
ftr-294	909	13	retroactive	retroactive	ADJ
ftr-294	909	14	regulations	regulation	NOUN
ftr-294	909	15	under	under	ADP
ftr-294	909	16	new	new	ADJ
ftr-294	909	17	section	section	NOUN
ftr-294	909	18	7805(b)(3	7805(b)(3	NOUN
ftr-294	909	19	)	)	PUNCT
ftr-294	909	20	’s	’s	PART
ftr-294	909	21	abuse	abuse	NOUN
ftr-294	909	22	exception	exception	NOUN
ftr-294	909	23	used	use	VERB
ftr-294	909	24	the	the	DET
ftr-294	909	25	now	now	ADV
ftr-294	909	26	-	-	PUNCT
ftr-294	909	27	rejected	reject	VERB
ftr-294	909	28	distinction	distinction	NOUN
ftr-294	909	29	between	between	ADP
ftr-294	909	30	general	general	ADJ
ftr-294	909	31	authority	authority	NOUN
ftr-294	909	32	and	and	CCONJ
ftr-294	909	33	specific	specific	ADJ
ftr-294	909	34	authority	authority	NOUN
ftr-294	909	35	regulations	regulation	NOUN
ftr-294	909	36	to	to	PART
ftr-294	909	37	analyze	analyze	VERB
ftr-294	909	38	the	the	DET
ftr-294	909	39	level	level	NOUN
ftr-294	909	40	of	of	ADP
ftr-294	909	41	deference	deference	NOUN
ftr-294	909	42	owed	owe	VERB
ftr-294	909	43	to	to	ADP
ftr-294	909	44	treasury	treasury	PROPN
ftr-294	909	45	’s	’s	PART
ftr-294	909	46	interpretation	interpretation	NOUN
ftr-294	909	47	of	of	ADP
ftr-294	909	48	section	section	NOUN
ftr-294	909	49	7805(b)(3	7805(b)(3	NOUN
ftr-294	909	50	)	)	PUNCT
ftr-294	909	51	.	.	PUNCT
ftr-294	910	1	this	this	DET
ftr-294	910	2	article	article	NOUN
ftr-294	910	3	will	will	AUX
ftr-294	910	4	now	now	ADV
ftr-294	910	5	focus	focus	VERB
ftr-294	910	6	on	on	ADP
ftr-294	910	7	the	the	DET
ftr-294	910	8	level	level	NOUN
ftr-294	910	9	of	of	ADP
ftr-294	910	10	deference	deference	NOUN
ftr-294	910	11	a	a	DET
ftr-294	910	12	reviewing	reviewing	NOUN
ftr-294	910	13	court	court	NOUN
ftr-294	910	14	owes	owe	VERB
ftr-294	910	15	a	a	DET
ftr-294	910	16	treasury	treasury	PROPN
ftr-294	910	17	regulation	regulation	NOUN
ftr-294	910	18	’s	’s	PART
ftr-294	910	19	interpretation	interpretation	NOUN
ftr-294	910	20	of	of	ADP
ftr-294	910	21	section	section	NOUN
ftr-294	910	22	7805(b)(3	7805(b)(3	NOUN
ftr-294	910	23	)	)	PUNCT
ftr-294	910	24	under	under	ADP
ftr-294	910	25	the	the	DET
ftr-294	910	26	now	now	ADV
ftr-294	910	27	-	-	PUNCT
ftr-294	910	28	applicable	applicable	ADJ
ftr-294	910	29	framework	framework	NOUN
ftr-294	910	30	sanctioned	sanction	VERB
ftr-294	910	31	in	in	ADP
ftr-294	910	32	mayo	mayo	NOUN
ftr-294	910	33	.	.	PUNCT
ftr-294	911	1	b.	b.	PROPN
ftr-294	911	2	are	be	AUX
ftr-294	911	3	treasury	treasury	PROPN
ftr-294	911	4	’s	’s	PART
ftr-294	911	5	interpretations	interpretation	NOUN
ftr-294	911	6	of	of	ADP
ftr-294	911	7	section	section	NOUN
ftr-294	911	8	7805(b)(3	7805(b)(3	NOUN
ftr-294	911	9	)	)	PUNCT
ftr-294	911	10	chevron	chevron	PROPN
ftr-294	911	11	eligible	eligible	ADJ
ftr-294	911	12	?	?	PUNCT
ftr-294	912	1	as	as	SCONJ
ftr-294	912	2	discussed	discuss	VERB
ftr-294	912	3	above	above	ADV
ftr-294	912	4	,	,	PUNCT
ftr-294	912	5	an	an	DET
ftr-294	912	6	agency	agency	NOUN
ftr-294	912	7	’s	’s	PART
ftr-294	912	8	statutory	statutory	ADJ
ftr-294	912	9	interpretation	interpretation	NOUN
ftr-294	912	10	is	be	AUX
ftr-294	912	11	eligible	eligible	ADJ
ftr-294	912	12	for	for	ADP
ftr-294	912	13	chevron	chevron	ADJ
ftr-294	912	14	deference	deference	NOUN
ftr-294	912	15	if	if	SCONJ
ftr-294	912	16	it	it	PRON
ftr-294	912	17	satisfies	satisfy	VERB
ftr-294	912	18	each	each	PRON
ftr-294	912	19	of	of	ADP
ftr-294	912	20	the	the	DET
ftr-294	912	21	two	two	NUM
ftr-294	912	22	steps	step	NOUN
ftr-294	912	23	articulated	articulate	VERB
ftr-294	912	24	in	in	ADP
ftr-294	912	25	united	united	PROPN
ftr-294	912	26	states	states	PROPN
ftr-294	912	27	v.	v.	PROPN
ftr-294	912	28	mead	mead	PROPN
ftr-294	912	29	corp	corp	PROPN
ftr-294	912	30	.	.	PROPN
ftr-294	912	31	185	185	NUM
ftr-294	912	32	in	in	ADP
ftr-294	912	33	determining	determine	VERB
ftr-294	912	34	whether	whether	SCONJ
ftr-294	912	35	a	a	DET
ftr-294	912	36	treasury	treasury	NOUN
ftr-294	912	37	regulation	regulation	NOUN
ftr-294	912	38	issued	issue	VERB
ftr-294	912	39	under	under	ADP
ftr-294	912	40	to	to	PART
ftr-294	912	41	section	section	VERB
ftr-294	912	42	7805(b)(3	7805(b)(3	NOUN
ftr-294	912	43	)	)	PUNCT
ftr-294	912	44	satisfies	satisfie	NOUN
ftr-294	912	45	mead	mead	PROPN
ftr-294	912	46	’s	’s	PART
ftr-294	912	47	first	first	ADJ
ftr-294	912	48	step	step	NOUN
ftr-294	912	49	,	,	PUNCT
ftr-294	912	50	a	a	DET
ftr-294	912	51	court	court	NOUN
ftr-294	912	52	must	must	AUX
ftr-294	912	53	ask	ask	VERB
ftr-294	912	54	whether	whether	SCONJ
ftr-294	912	55	congress	congress	PROPN
ftr-294	912	56	delegated	delegate	VERB
ftr-294	912	57	authority	authority	NOUN
ftr-294	912	58	to	to	PART
ftr-294	912	59	treasury	treasury	VERB
ftr-294	912	60	to	to	PART
ftr-294	912	61	interpret	interpret	VERB
ftr-294	912	62	section	section	NOUN
ftr-294	912	63	7805(b)(3	7805(b)(3	NOUN
ftr-294	912	64	)	)	PUNCT
ftr-294	912	65	’s	’s	PART
ftr-294	912	66	abuse	abuse	NOUN
ftr-294	912	67	exception	exception	NOUN
ftr-294	912	68	with	with	ADP
ftr-294	912	69	binding	bind	VERB
ftr-294	912	70	legal	legal	ADJ
ftr-294	912	71	effect	effect	NOUN
ftr-294	912	72	.	.	PUNCT
ftr-294	913	1	186	186	NUM
ftr-294	913	2	1	1	NUM
ftr-294	913	3	.	.	PUNCT
ftr-294	913	4	mead	mead	NOUN
ftr-294	913	5	step	step	NOUN
ftr-294	913	6	1	1	NUM
ftr-294	913	7	:	:	PUNCT
ftr-294	913	8	did	do	AUX
ftr-294	913	9	congress	congress	PROPN
ftr-294	913	10	delegate	delegate	VERB
ftr-294	913	11	to	to	PART
ftr-294	913	12	treasury	treasury	VERB
ftr-294	913	13	the	the	DET
ftr-294	913	14	power	power	NOUN
ftr-294	913	15	to	to	PART
ftr-294	913	16	interpret	interpret	VERB
ftr-294	913	17	tax	tax	NOUN
ftr-294	913	18	abuse	abuse	NOUN
ftr-294	913	19	with	with	ADP
ftr-294	913	20	the	the	DET
ftr-294	913	21	force	force	NOUN
ftr-294	913	22	of	of	ADP
ftr-294	913	23	the	the	DET
ftr-294	913	24	law	law	NOUN
ftr-294	913	25	?	?	PUNCT
ftr-294	914	1	in	in	ADP
ftr-294	914	2	its	its	PRON
ftr-294	914	3	2013	2013	NUM
ftr-294	914	4	decision	decision	NOUN
ftr-294	914	5	,	,	PUNCT
ftr-294	914	6	city	city	NOUN
ftr-294	914	7	of	of	ADP
ftr-294	914	8	arlington	arlington	PROPN
ftr-294	914	9	v.	v.	ADP
ftr-294	914	10	federal	federal	PROPN
ftr-294	914	11	communications	communication	NOUN
ftr-294	914	12	,	,	PUNCT
ftr-294	914	13	187	187	NUM
ftr-294	914	14	the	the	DET
ftr-294	914	15	supreme	supreme	PROPN
ftr-294	914	16	court	court	PROPN
ftr-294	914	17	held	hold	VERB
ftr-294	914	18	that	that	SCONJ
ftr-294	914	19	when	when	SCONJ
ftr-294	914	20	congress	congress	PROPN
ftr-294	914	21	delegates	delegate	NOUN
ftr-294	914	22	to	to	ADP
ftr-294	914	23	an	an	DET
ftr-294	914	24	agency	agency	NOUN
ftr-294	914	25	general	general	ADJ
ftr-294	914	26	authority	authority	NOUN
ftr-294	914	27	to	to	PART
ftr-294	914	28	administer	administer	VERB
ftr-294	914	29	a	a	DET
ftr-294	914	30	particular	particular	ADJ
ftr-294	914	31	statute	statute	NOUN
ftr-294	914	32	it	it	PRON
ftr-294	914	33	has	have	AUX
ftr-294	914	34	vested	vest	VERB
ftr-294	914	35	that	that	DET
ftr-294	914	36	agency	agency	NOUN
ftr-294	914	37	with	with	ADP
ftr-294	914	38	authority	authority	NOUN
ftr-294	914	39	to	to	PART
ftr-294	914	40	make	make	VERB
ftr-294	914	41	legally	legally	ADV
ftr-294	914	42	binding	bind	VERB
ftr-294	914	43	rules	rule	NOUN
ftr-294	914	44	.	.	PUNCT
ftr-294	915	1	188	188	NUM
ftr-294	915	2	as	as	ADP
ftr-294	915	3	section	section	NOUN
ftr-294	915	4	7805(a	7805(a	NUM
ftr-294	915	5	)	)	PUNCT
ftr-294	915	6	authorizes	authorize	VERB
ftr-294	915	7	treasury	treasury	PROPN
ftr-294	915	8	to	to	PART
ftr-294	915	9	provide	provide	VERB
ftr-294	915	10	“	"	PUNCT
ftr-294	915	11	all	all	DET
ftr-294	915	12	needful	needful	ADJ
ftr-294	915	13	rules	rule	NOUN
ftr-294	915	14	and	and	CCONJ
ftr-294	915	15	regulations	regulation	NOUN
ftr-294	915	16	”	"	PUNCT
ftr-294	915	17	189	189	NUM
ftr-294	915	18	necessary	necessary	ADJ
ftr-294	915	19	to	to	PART
ftr-294	915	20	is	be	AUX
ftr-294	915	21	highly	highly	ADV
ftr-294	915	22	detailed	detailed	ADJ
ftr-294	915	23	,	,	PUNCT
ftr-294	915	24	and	and	CCONJ
ftr-294	915	25	customs	custom	NOUN
ftr-294	915	26	can	can	AUX
ftr-294	915	27	bring	bring	VERB
ftr-294	915	28	the	the	DET
ftr-294	915	29	benefit	benefit	NOUN
ftr-294	915	30	of	of	ADP
ftr-294	915	31	specialized	specialized	ADJ
ftr-294	915	32	experience	experience	NOUN
ftr-294	915	33	to	to	PART
ftr-294	915	34	bear	bear	VERB
ftr-294	915	35	on	on	ADP
ftr-294	915	36	the	the	DET
ftr-294	915	37	subtle	subtle	ADJ
ftr-294	915	38	questions	question	NOUN
ftr-294	915	39	in	in	ADP
ftr-294	915	40	this	this	DET
ftr-294	915	41	case	case	NOUN
ftr-294	915	42	.	.	PUNCT
ftr-294	915	43	.	.	PUNCT
ftr-294	915	44	.	.	PUNCT
ftr-294	916	1	.	.	PUNCT
ftr-294	916	2	”	"	PUNCT
ftr-294	917	1	i	i	PRON
ftr-294	917	2	d.	d.	PROPN
ftr-294	917	3	see	see	VERB
ftr-294	917	4	also	also	ADV
ftr-294	917	5	kristin	kristin	PROPN
ftr-294	917	6	e.	e.	PROPN
ftr-294	917	7	hickman	hickman	PROPN
ftr-294	917	8	,	,	PUNCT
ftr-294	917	9	unpacking	unpack	VERB
ftr-294	917	10	force	force	NOUN
ftr-294	917	11	of	of	ADP
ftr-294	917	12	law	law	NOUN
ftr-294	917	13	,	,	PUNCT
ftr-294	917	14	66	66	NUM
ftr-294	917	15	vand	vand	NOUN
ftr-294	917	16	.	.	PUNCT
ftr-294	918	1	l.	l.	PROPN
ftr-294	918	2	rev	rev	PROPN
ftr-294	918	3	.	.	PROPN
ftr-294	918	4	465	465	NUM
ftr-294	918	5	,	,	PUNCT
ftr-294	918	6	485	485	NUM
ftr-294	918	7	(	(	PUNCT
ftr-294	918	8	2013	2013	NUM
ftr-294	918	9	)	)	PUNCT
ftr-294	918	10	(	(	PUNCT
ftr-294	918	11	“	"	PUNCT
ftr-294	918	12	in	in	ADP
ftr-294	918	13	mead	mead	NOUN
ftr-294	918	14	,	,	PUNCT
ftr-294	918	15	the	the	DET
ftr-294	918	16	court	court	NOUN
ftr-294	918	17	held	hold	VERB
ftr-294	918	18	that	that	SCONJ
ftr-294	918	19	chevron	chevron	NOUN
ftr-294	918	20	applies	apply	VERB
ftr-294	918	21	only	only	ADV
ftr-294	918	22	if	if	SCONJ
ftr-294	918	23	congress	congress	PROPN
ftr-294	918	24	has	have	AUX
ftr-294	918	25	given	give	VERB
ftr-294	918	26	the	the	DET
ftr-294	918	27	agency	agency	NOUN
ftr-294	918	28	in	in	ADP
ftr-294	918	29	question	question	NOUN
ftr-294	918	30	the	the	DET
ftr-294	918	31	authority	authority	NOUN
ftr-294	918	32	to	to	PART
ftr-294	918	33	bind	bind	VERB
ftr-294	918	34	regulated	regulated	ADJ
ftr-294	918	35	parties	party	NOUN
ftr-294	918	36	with	with	ADP
ftr-294	918	37	‘	'	PUNCT
ftr-294	918	38	the	the	DET
ftr-294	918	39	force	force	NOUN
ftr-294	918	40	of	of	ADP
ftr-294	918	41	law	law	NOUN
ftr-294	918	42	’	'	PUNCT
ftr-294	918	43	and	and	CCONJ
ftr-294	918	44	if	if	SCONJ
ftr-294	918	45	the	the	DET
ftr-294	918	46	agency	agency	NOUN
ftr-294	918	47	has	have	VERB
ftr-294	918	48	‘	'	PUNCT
ftr-294	918	49	in	in	ADP
ftr-294	918	50	fact	fact	NOUN
ftr-294	918	51	acted	act	VERB
ftr-294	918	52	in	in	ADP
ftr-294	918	53	the	the	DET
ftr-294	918	54	exercise	exercise	NOUN
ftr-294	918	55	of	of	ADP
ftr-294	918	56	that	that	DET
ftr-294	918	57	authority	authority	NOUN
ftr-294	918	58	.	.	PUNCT
ftr-294	918	59	’	'	PUNCT
ftr-294	919	1	if	if	SCONJ
ftr-294	919	2	either	either	PRON
ftr-294	919	3	of	of	ADP
ftr-294	919	4	these	these	DET
ftr-294	919	5	conditions	condition	NOUN
ftr-294	919	6	is	be	AUX
ftr-294	919	7	lacking	lack	VERB
ftr-294	919	8	,	,	PUNCT
ftr-294	919	9	then	then	ADV
ftr-294	919	10	skidmore	skidmore	NOUN
ftr-294	919	11	provides	provide	VERB
ftr-294	919	12	the	the	DET
ftr-294	919	13	appropriate	appropriate	ADJ
ftr-294	919	14	evaluative	evaluative	ADJ
ftr-294	919	15	standard	standard	NOUN
ftr-294	919	16	.	.	PUNCT
ftr-294	919	17	”	"	PUNCT
ftr-294	919	18	)	)	PUNCT
ftr-294	919	19	.	.	PUNCT
ftr-294	920	1	185	185	NUM
ftr-294	920	2	.	.	X
ftr-294	921	1	533	533	NUM
ftr-294	921	2	u.s	u.s	PROPN
ftr-294	921	3	.	.	PROPN
ftr-294	921	4	218	218	NUM
ftr-294	921	5	(	(	PUNCT
ftr-294	921	6	2001	2001	NUM
ftr-294	921	7	)	)	PUNCT
ftr-294	921	8	.	.	PUNCT
ftr-294	922	1	186	186	NUM
ftr-294	922	2	.	.	PUNCT
ftr-294	923	1	i	i	PRON
ftr-294	923	2	d.	d.	PROPN
ftr-294	923	3	at	at	ADP
ftr-294	923	4	226–27	226–27	NUM
ftr-294	923	5	(	(	PUNCT
ftr-294	923	6	requiring	require	VERB
ftr-294	923	7	a	a	DET
ftr-294	923	8	court	court	NOUN
ftr-294	923	9	to	to	PART
ftr-294	923	10	ask	ask	VERB
ftr-294	923	11	whether	whether	SCONJ
ftr-294	923	12	“	"	PUNCT
ftr-294	923	13	congress	congress	PROPN
ftr-294	923	14	delegated	delegate	VERB
ftr-294	923	15	authority	authority	NOUN
ftr-294	923	16	to	to	ADP
ftr-294	923	17	the	the	DET
ftr-294	923	18	agency	agency	NOUN
ftr-294	923	19	generally	generally	ADV
ftr-294	923	20	to	to	PART
ftr-294	923	21	make	make	VERB
ftr-294	923	22	rules	rule	NOUN
ftr-294	923	23	carrying	carry	VERB
ftr-294	923	24	the	the	DET
ftr-294	923	25	force	force	NOUN
ftr-294	923	26	of	of	ADP
ftr-294	923	27	the	the	DET
ftr-294	923	28	law	law	NOUN
ftr-294	923	29	.	.	PUNCT
ftr-294	923	30	”	"	PUNCT
ftr-294	923	31	)	)	PUNCT
ftr-294	923	32	.	.	PUNCT
ftr-294	924	1	187	187	NUM
ftr-294	924	2	.	.	X
ftr-294	925	1	133	133	NUM
ftr-294	925	2	s.	s.	PROPN
ftr-294	925	3	ct	ct	PROPN
ftr-294	925	4	.	.	PROPN
ftr-294	925	5	1863	1863	NUM
ftr-294	925	6	(	(	PUNCT
ftr-294	925	7	2013	2013	NUM
ftr-294	925	8	)	)	PUNCT
ftr-294	925	9	.	.	PUNCT
ftr-294	926	1	188	188	NUM
ftr-294	926	2	.	.	PUNCT
ftr-294	927	1	i	i	PRON
ftr-294	927	2	d.	d.	PROPN
ftr-294	927	3	at	at	ADP
ftr-294	927	4	1874	1874	NUM
ftr-294	927	5	(	(	PUNCT
ftr-294	927	6	“	"	PUNCT
ftr-294	927	7	it	it	PRON
ftr-294	927	8	suffices	suffice	VERB
ftr-294	927	9	to	to	PART
ftr-294	927	10	decide	decide	VERB
ftr-294	927	11	this	this	DET
ftr-294	927	12	case	case	NOUN
ftr-294	927	13	that	that	SCONJ
ftr-294	927	14	the	the	DET
ftr-294	927	15	preconditions	precondition	NOUN
ftr-294	927	16	to	to	PART
ftr-294	927	17	deference	deference	VERB
ftr-294	927	18	under	under	ADP
ftr-294	927	19	chevron	chevron	NOUN
ftr-294	927	20	are	be	AUX
ftr-294	927	21	satisfied	satisfied	ADJ
ftr-294	927	22	because	because	SCONJ
ftr-294	927	23	congress	congress	PROPN
ftr-294	927	24	has	have	AUX
ftr-294	927	25	unambiguously	unambiguously	ADV
ftr-294	927	26	vested	vest	VERB
ftr-294	927	27	the	the	DET
ftr-294	927	28	fcc	fcc	PROPN
ftr-294	927	29	with	with	ADP
ftr-294	927	30	general	general	ADJ
ftr-294	927	31	authority	authority	NOUN
ftr-294	927	32	to	to	PART
ftr-294	927	33	administer	administer	VERB
ftr-294	927	34	the	the	DET
ftr-294	927	35	communications	communication	NOUN
ftr-294	927	36	act	act	NOUN
ftr-294	927	37	through	through	ADP
ftr-294	927	38	rulemaking	rulemaking	NOUN
ftr-294	927	39	and	and	CCONJ
ftr-294	927	40	adjudication	adjudication	NOUN
ftr-294	927	41	,	,	PUNCT
ftr-294	927	42	and	and	CCONJ
ftr-294	927	43	the	the	DET
ftr-294	927	44	agency	agency	NOUN
ftr-294	927	45	interpretation	interpretation	NOUN
ftr-294	927	46	at	at	ADP
ftr-294	927	47	issue	issue	NOUN
ftr-294	927	48	was	be	AUX
ftr-294	927	49	promulgated	promulgate	VERB
ftr-294	927	50	in	in	ADP
ftr-294	927	51	the	the	DET
ftr-294	927	52	exercise	exercise	NOUN
ftr-294	927	53	of	of	ADP
ftr-294	927	54	that	that	DET
ftr-294	927	55	authority	authority	NOUN
ftr-294	927	56	.	.	PUNCT
ftr-294	927	57	”	"	PUNCT
ftr-294	927	58	)	)	PUNCT
ftr-294	927	59	.	.	PUNCT
ftr-294	928	1	189	189	NUM
ftr-294	928	2	.	.	PUNCT
ftr-294	928	3	i.r.c	i.r.c	NOUN
ftr-294	928	4	.	.	PUNCT
ftr-294	929	1	§	§	PROPN
ftr-294	929	2	7805(a	7805(a	NUM
ftr-294	929	3	)	)	PUNCT
ftr-294	929	4	.	.	PUNCT
ftr-294	930	1	2013	2013	NUM
ftr-294	930	2	]	]	PUNCT
ftr-294	930	3	tax	tax	NOUN
ftr-294	930	4	abuse	abuse	NOUN
ftr-294	930	5	according	accord	VERB
ftr-294	930	6	to	to	ADP
ftr-294	930	7	whom	whom	PRON
ftr-294	930	8	?	?	PUNCT
ftr-294	931	1	33	33	NUM
ftr-294	931	2	enforce	enforce	VERB
ftr-294	931	3	the	the	DET
ftr-294	931	4	code	code	NOUN
ftr-294	931	5	,	,	PUNCT
ftr-294	931	6	interpretations	interpretation	NOUN
ftr-294	931	7	found	find	VERB
ftr-294	931	8	in	in	ADP
ftr-294	931	9	treasury	treasury	NOUN
ftr-294	931	10	regulations	regulation	NOUN
ftr-294	931	11	,	,	PUNCT
ftr-294	931	12	including	include	VERB
ftr-294	931	13	interpretations	interpretation	NOUN
ftr-294	931	14	of	of	ADP
ftr-294	931	15	section	section	NOUN
ftr-294	931	16	7805(b)(3	7805(b)(3	NOUN
ftr-294	931	17	)	)	PUNCT
ftr-294	931	18	’s	’s	PART
ftr-294	931	19	abuse	abuse	NOUN
ftr-294	931	20	exception	exception	NOUN
ftr-294	931	21	would	would	AUX
ftr-294	931	22	seem	seem	VERB
ftr-294	931	23	to	to	PART
ftr-294	931	24	easily	easily	ADV
ftr-294	931	25	pass	pass	VERB
ftr-294	931	26	mead	mead	NOUN
ftr-294	931	27	’s	’s	PART
ftr-294	931	28	first	first	ADJ
ftr-294	931	29	hurdle	hurdle	NOUN
ftr-294	931	30	.	.	PUNCT
ftr-294	932	1	190	190	NUM
ftr-294	932	2	therefore	therefore	ADV
ftr-294	932	3	,	,	PUNCT
ftr-294	932	4	these	these	DET
ftr-294	932	5	interpretations	interpretation	NOUN
ftr-294	932	6	will	will	AUX
ftr-294	932	7	be	be	AUX
ftr-294	932	8	eligible	eligible	ADJ
ftr-294	932	9	for	for	ADP
ftr-294	932	10	chevron	chevron	ADJ
ftr-294	932	11	deference	deference	NOUN
ftr-294	932	12	so	so	ADV
ftr-294	932	13	long	long	ADV
ftr-294	932	14	as	as	SCONJ
ftr-294	932	15	they	they	PRON
ftr-294	932	16	are	be	AUX
ftr-294	932	17	“	"	PUNCT
ftr-294	932	18	promulgated	promulgate	VERB
ftr-294	932	19	in	in	ADP
ftr-294	932	20	the	the	DET
ftr-294	932	21	exercise	exercise	NOUN
ftr-294	932	22	of	of	ADP
ftr-294	932	23	th[e	th[e	PROPN
ftr-294	932	24	]	]	PUNCT
ftr-294	932	25	authority	authority	NOUN
ftr-294	932	26	”	"	PUNCT
ftr-294	932	27	granted	grant	VERB
ftr-294	932	28	in	in	ADP
ftr-294	932	29	section	section	NOUN
ftr-294	932	30	7805(a	7805(a	NUM
ftr-294	932	31	)	)	PUNCT
ftr-294	932	32	,	,	PUNCT
ftr-294	932	33	191	191	NUM
ftr-294	932	34	mead	mead	NOUN
ftr-294	932	35	’s	’s	PART
ftr-294	932	36	second	second	ADJ
ftr-294	932	37	hurdle	hurdle	NOUN
ftr-294	932	38	.	.	PUNCT
ftr-294	933	1	2	2	X
ftr-294	933	2	.	.	X
ftr-294	933	3	mead	mead	NOUN
ftr-294	933	4	step	step	NOUN
ftr-294	933	5	2	2	NUM
ftr-294	933	6	:	:	PUNCT
ftr-294	933	7	how	how	SCONJ
ftr-294	933	8	does	do	AUX
ftr-294	933	9	treasury	treasury	PROPN
ftr-294	933	10	exercise	exercise	VERB
ftr-294	933	11	its	its	PRON
ftr-294	933	12	authority	authority	NOUN
ftr-294	933	13	to	to	PART
ftr-294	933	14	interpret	interpret	VERB
ftr-294	933	15	section	section	NOUN
ftr-294	933	16	7805(b)(3	7805(b)(3	NOUN
ftr-294	933	17	)	)	PUNCT
ftr-294	933	18	?	?	PUNCT
ftr-294	934	1	when	when	SCONJ
ftr-294	934	2	treasury	treasury	PROPN
ftr-294	934	3	interprets	interpret	VERB
ftr-294	934	4	a	a	DET
ftr-294	934	5	provision	provision	NOUN
ftr-294	934	6	of	of	ADP
ftr-294	934	7	the	the	DET
ftr-294	934	8	code	code	NOUN
ftr-294	934	9	by	by	ADP
ftr-294	934	10	issuing	issue	VERB
ftr-294	934	11	a	a	DET
ftr-294	934	12	regulation	regulation	NOUN
ftr-294	934	13	pursuant	pursuant	ADJ
ftr-294	934	14	to	to	ADP
ftr-294	934	15	notice	notice	VERB
ftr-294	934	16	-	-	PUNCT
ftr-294	934	17	and	and	CCONJ
ftr-294	934	18	-	-	PUNCT
ftr-294	934	19	comment	comment	NOUN
ftr-294	934	20	or	or	CCONJ
ftr-294	934	21	other	other	ADJ
ftr-294	934	22	formal	formal	ADJ
ftr-294	934	23	adjudication	adjudication	NOUN
ftr-294	934	24	procedures	procedure	NOUN
ftr-294	934	25	,	,	PUNCT
ftr-294	934	26	it	it	PRON
ftr-294	934	27	is	be	AUX
ftr-294	934	28	clear	clear	ADJ
ftr-294	934	29	that	that	SCONJ
ftr-294	934	30	treasury	treasury	PROPN
ftr-294	934	31	has	have	AUX
ftr-294	934	32	acted	act	VERB
ftr-294	934	33	within	within	ADP
ftr-294	934	34	the	the	DET
ftr-294	934	35	exercise	exercise	NOUN
ftr-294	934	36	of	of	ADP
ftr-294	934	37	the	the	DET
ftr-294	934	38	general	general	ADJ
ftr-294	934	39	authority	authority	NOUN
ftr-294	934	40	granted	grant	VERB
ftr-294	934	41	in	in	ADP
ftr-294	934	42	section	section	NOUN
ftr-294	934	43	7805(a	7805(a	NUM
ftr-294	934	44	)	)	PUNCT
ftr-294	934	45	,	,	PUNCT
ftr-294	934	46	and	and	CCONJ
ftr-294	934	47	chevron	chevron	NOUN
ftr-294	934	48	deference	deference	NOUN
ftr-294	934	49	is	be	AUX
ftr-294	934	50	warranted	warrant	VERB
ftr-294	934	51	.	.	PUNCT
ftr-294	935	1	192	192	NUM
ftr-294	935	2	however	however	ADV
ftr-294	935	3	,	,	PUNCT
ftr-294	935	4	as	as	SCONJ
ftr-294	935	5	explained	explain	VERB
ftr-294	935	6	in	in	ADP
ftr-294	935	7	section	section	NOUN
ftr-294	935	8	iii	iii	PROPN
ftr-294	935	9	,	,	PUNCT
ftr-294	935	10	when	when	SCONJ
ftr-294	935	11	promulgating	promulgate	VERB
ftr-294	935	12	regulation	regulation	NOUN
ftr-294	935	13	section	section	NOUN
ftr-294	935	14	1.752	1.752	NUM
ftr-294	935	15	-	-	SYM
ftr-294	935	16	6	6	NUM
ftr-294	935	17	,	,	PUNCT
ftr-294	935	18	treasury	treasury	PROPN
ftr-294	935	19	explained	explain	VERB
ftr-294	935	20	its	its	PRON
ftr-294	935	21	reasons	reason	NOUN
ftr-294	935	22	for	for	ADP
ftr-294	935	23	making	make	VERB
ftr-294	935	24	that	that	DET
ftr-294	935	25	regulation	regulation	NOUN
ftr-294	935	26	retroactive	retroactive	ADJ
ftr-294	935	27	under	under	ADP
ftr-294	935	28	section	section	NOUN
ftr-294	935	29	7805(b)(3	7805(b)(3	NOUN
ftr-294	935	30	)	)	PUNCT
ftr-294	935	31	’s	’s	PART
ftr-294	935	32	abuse	abuse	NOUN
ftr-294	935	33	exception	exception	NOUN
ftr-294	935	34	in	in	ADP
ftr-294	935	35	the	the	DET
ftr-294	935	36	preamble	preamble	NOUN
ftr-294	935	37	.	.	PUNCT
ftr-294	936	1	treasury	treasury	PROPN
ftr-294	936	2	has	have	AUX
ftr-294	936	3	not	not	PART
ftr-294	936	4	,	,	PUNCT
ftr-294	936	5	however	however	ADV
ftr-294	936	6	,	,	PUNCT
ftr-294	936	7	issued	issue	VERB
ftr-294	936	8	any	any	DET
ftr-294	936	9	stand	stand	VERB
ftr-294	936	10	-	-	PUNCT
ftr-294	936	11	alone	alone	ADV
ftr-294	936	12	regulations	regulation	NOUN
ftr-294	936	13	that	that	PRON
ftr-294	936	14	define	define	VERB
ftr-294	936	15	“	"	PUNCT
ftr-294	936	16	abuse	abuse	NOUN
ftr-294	936	17	”	"	PUNCT
ftr-294	936	18	for	for	ADP
ftr-294	936	19	purposes	purpose	NOUN
ftr-294	936	20	of	of	ADP
ftr-294	936	21	section	section	NOUN
ftr-294	936	22	7805(b)(3	7805(b)(3	NOUN
ftr-294	936	23	)	)	PUNCT
ftr-294	936	24	.	.	PUNCT
ftr-294	937	1	when	when	SCONJ
ftr-294	937	2	treasury	treasury	PROPN
ftr-294	937	3	interprets	interpret	VERB
ftr-294	937	4	section	section	NOUN
ftr-294	937	5	7805(b)(3	7805(b)(3	NOUN
ftr-294	937	6	)	)	PUNCT
ftr-294	937	7	in	in	ADP
ftr-294	937	8	the	the	DET
ftr-294	937	9	preamble	preamble	NOUN
ftr-294	937	10	of	of	ADP
ftr-294	937	11	a	a	DET
ftr-294	937	12	regulation	regulation	NOUN
ftr-294	937	13	it	it	PRON
ftr-294	937	14	intends	intend	VERB
ftr-294	937	15	to	to	PART
ftr-294	937	16	apply	apply	VERB
ftr-294	937	17	retroactively	retroactively	ADV
ftr-294	937	18	,	,	PUNCT
ftr-294	937	19	is	be	AUX
ftr-294	937	20	that	that	DET
ftr-294	937	21	interpretation	interpretation	NOUN
ftr-294	937	22	“	"	PUNCT
ftr-294	937	23	in	in	ADP
ftr-294	937	24	the	the	DET
ftr-294	937	25	exercise	exercise	NOUN
ftr-294	937	26	”	"	PUNCT
ftr-294	937	27	of	of	ADP
ftr-294	937	28	the	the	DET
ftr-294	937	29	general	general	ADJ
ftr-294	937	30	authority	authority	NOUN
ftr-294	937	31	granted	grant	VERB
ftr-294	937	32	by	by	ADP
ftr-294	937	33	congress	congress	PROPN
ftr-294	937	34	?	?	PUNCT
ftr-294	938	1	193	193	NUM
ftr-294	938	2	the	the	DET
ftr-294	938	3	authority	authority	NOUN
ftr-294	938	4	on	on	ADP
ftr-294	938	5	this	this	DET
ftr-294	938	6	question	question	NOUN
ftr-294	938	7	appears	appear	VERB
ftr-294	938	8	to	to	PART
ftr-294	938	9	be	be	AUX
ftr-294	938	10	scant	scant	ADJ
ftr-294	938	11	.	.	PUNCT
ftr-294	939	1	194	194	NUM
ftr-294	939	2	however	however	ADV
ftr-294	939	3	,	,	PUNCT
ftr-294	939	4	since	since	SCONJ
ftr-294	939	5	a	a	DET
ftr-294	939	6	treasury	treasury	NOUN
ftr-294	939	7	regulation	regulation	NOUN
ftr-294	939	8	issued	issue	VERB
ftr-294	939	9	pursuant	pursuant	ADJ
ftr-294	939	10	to	to	ADP
ftr-294	939	11	notice	notice	VERB
ftr-294	939	12	-	-	PUNCT
ftr-294	939	13	and	and	CCONJ
ftr-294	939	14	-	-	PUNCT
ftr-294	939	15	comment	comment	NOUN
ftr-294	939	16	carries	carry	VERB
ftr-294	939	17	the	the	DET
ftr-294	939	18	force	force	NOUN
ftr-294	939	19	of	of	ADP
ftr-294	939	20	the	the	DET
ftr-294	939	21	law	law	NOUN
ftr-294	939	22	under	under	ADP
ftr-294	939	23	mayo	mayo	NOUN
ftr-294	939	24	’s	’s	PART
ftr-294	939	25	procedural	procedural	ADJ
ftr-294	939	26	safe	safe	ADJ
ftr-294	939	27	harbor	harbor	NOUN
ftr-294	939	28	,	,	PUNCT
ftr-294	939	29	there	there	PRON
ftr-294	939	30	seems	seem	VERB
ftr-294	939	31	a	a	DET
ftr-294	939	32	strong	strong	ADJ
ftr-294	939	33	argument	argument	NOUN
ftr-294	939	34	that	that	SCONJ
ftr-294	939	35	treasury	treasury	NOUN
ftr-294	939	36	’s	’s	PART
ftr-294	939	37	explanation	explanation	NOUN
ftr-294	939	38	of	of	ADP
ftr-294	939	39	why	why	SCONJ
ftr-294	939	40	that	that	DET
ftr-294	939	41	regulation	regulation	NOUN
ftr-294	939	42	prevents	prevent	VERB
ftr-294	939	43	abuse	abuse	NOUN
ftr-294	939	44	within	within	ADP
ftr-294	939	45	the	the	DET
ftr-294	939	46	meaning	meaning	NOUN
ftr-294	939	47	of	of	ADP
ftr-294	939	48	section	section	NOUN
ftr-294	939	49	7805(b)(3	7805(b)(3	NOUN
ftr-294	939	50	)	)	PUNCT
ftr-294	939	51	,	,	PUNCT
ftr-294	939	52	made	make	VERB
ftr-294	939	53	in	in	ADP
ftr-294	939	54	the	the	DET
ftr-294	939	55	preamble	preamble	NOUN
ftr-294	939	56	to	to	ADP
ftr-294	939	57	that	that	DET
ftr-294	939	58	regulation	regulation	NOUN
ftr-294	939	59	,	,	PUNCT
ftr-294	939	60	should	should	AUX
ftr-294	939	61	carry	carry	VERB
ftr-294	939	62	the	the	DET
ftr-294	939	63	same	same	ADJ
ftr-294	939	64	force	force	NOUN
ftr-294	939	65	so	so	ADV
ftr-294	939	66	long	long	ADV
ftr-294	939	67	as	as	SCONJ
ftr-294	939	68	that	that	DET
ftr-294	939	69	explanation	explanation	NOUN
ftr-294	939	70	is	be	AUX
ftr-294	939	71	subject	subject	ADJ
ftr-294	939	72	to	to	ADP
ftr-294	939	73	review	review	NOUN
ftr-294	939	74	during	during	ADP
ftr-294	939	75	the	the	DET
ftr-294	939	76	entire	entire	ADJ
ftr-294	939	77	notice	notice	NOUN
ftr-294	939	78	-	-	PUNCT
ftr-294	939	79	and	and	CCONJ
ftr-294	939	80	-	-	PUNCT
ftr-294	939	81	comment	comment	NOUN
ftr-294	939	82	period	period	NOUN
ftr-294	939	83	.	.	PUNCT
ftr-294	940	1	if	if	SCONJ
ftr-294	940	2	this	this	PRON
ftr-294	940	3	were	be	AUX
ftr-294	940	4	not	not	PART
ftr-294	940	5	so	so	ADV
ftr-294	940	6	,	,	PUNCT
ftr-294	940	7	each	each	DET
ftr-294	940	8	time	time	NOUN
ftr-294	940	9	treasury	treasury	PROPN
ftr-294	940	10	wished	wish	VERB
ftr-294	940	11	to	to	PART
ftr-294	940	12	respond	respond	VERB
ftr-294	940	13	to	to	ADP
ftr-294	940	14	a	a	DET
ftr-294	940	15	tax	tax	NOUN
ftr-294	940	16	transaction	transaction	NOUN
ftr-294	940	17	by	by	ADP
ftr-294	940	18	invoking	invoke	VERB
ftr-294	940	19	its	its	PRON
ftr-294	940	20	power	power	NOUN
ftr-294	940	21	under	under	ADP
ftr-294	940	22	section	section	NOUN
ftr-294	940	23	7805(b)(3	7805(b)(3	NOUN
ftr-294	940	24	)	)	PUNCT
ftr-294	940	25	(	(	PUNCT
ftr-294	940	26	e.g.	e.g.	ADV
ftr-294	940	27	by	by	ADP
ftr-294	940	28	issuing	issue	VERB
ftr-294	940	29	190	190	NUM
ftr-294	940	30	.	.	PUNCT
ftr-294	941	1	mead	mead	NOUN
ftr-294	941	2	,	,	PUNCT
ftr-294	941	3	533	533	NUM
ftr-294	941	4	u.s	u.s	PROPN
ftr-294	941	5	.	.	PROPN
ftr-294	941	6	at	at	ADP
ftr-294	941	7	226–27	226–27	NUM
ftr-294	941	8	.	.	PUNCT
ftr-294	942	1	191	191	NUM
ftr-294	942	2	.	.	PUNCT
ftr-294	943	1	united	united	PROPN
ftr-294	943	2	states	states	PROPN
ftr-294	943	3	v.	v.	PROPN
ftr-294	943	4	mead	mead	PROPN
ftr-294	943	5	corp	corp	PROPN
ftr-294	943	6	.	.	PROPN
ftr-294	943	7	,	,	PUNCT
ftr-294	943	8	533	533	NUM
ftr-294	943	9	u.s	u.s	PROPN
ftr-294	943	10	.	.	PROPN
ftr-294	943	11	218	218	NUM
ftr-294	943	12	,	,	PUNCT
ftr-294	943	13	227	227	NUM
ftr-294	943	14	(	(	PUNCT
ftr-294	943	15	2001	2001	NUM
ftr-294	943	16	)	)	PUNCT
ftr-294	943	17	.	.	PUNCT
ftr-294	944	1	192	192	NUM
ftr-294	944	2	.	.	PUNCT
ftr-294	944	3	mayo	mayo	NOUN
ftr-294	944	4	found	find	VERB
ftr-294	944	5	.	.	PUNCT
ftr-294	945	1	v.	v.	PROPN
ftr-294	945	2	united	united	PROPN
ftr-294	945	3	states	states	PROPN
ftr-294	945	4	,	,	PUNCT
ftr-294	945	5	131	131	NUM
ftr-294	945	6	s.	s.	PROPN
ftr-294	945	7	ct	ct	PROPN
ftr-294	945	8	.	.	PROPN
ftr-294	945	9	704	704	NUM
ftr-294	945	10	,	,	PUNCT
ftr-294	945	11	710	710	NUM
ftr-294	945	12	(	(	PUNCT
ftr-294	945	13	2011	2011	NUM
ftr-294	945	14	)	)	PUNCT
ftr-294	945	15	.	.	PUNCT
ftr-294	946	1	193	193	NUM
ftr-294	946	2	.	.	PUNCT
ftr-294	947	1	mead	mead	NOUN
ftr-294	947	2	,	,	PUNCT
ftr-294	947	3	533	533	NUM
ftr-294	947	4	u.s	u.s	PROPN
ftr-294	947	5	.	.	PROPN
ftr-294	947	6	at	at	ADP
ftr-294	947	7	226–27	226–27	NUM
ftr-294	947	8	.	.	PUNCT
ftr-294	948	1	194	194	NUM
ftr-294	948	2	.	.	PUNCT
ftr-294	949	1	there	there	PRON
ftr-294	949	2	are	be	VERB
ftr-294	949	3	various	various	ADJ
ftr-294	949	4	cases	case	NOUN
ftr-294	949	5	which	which	PRON
ftr-294	949	6	address	address	VERB
ftr-294	949	7	the	the	DET
ftr-294	949	8	question	question	NOUN
ftr-294	949	9	whether	whether	SCONJ
ftr-294	949	10	to	to	PART
ftr-294	949	11	accord	accord	VERB
ftr-294	949	12	deference	deference	NOUN
ftr-294	949	13	to	to	ADP
ftr-294	949	14	a	a	DET
ftr-294	949	15	declaration	declaration	NOUN
ftr-294	949	16	in	in	ADP
ftr-294	949	17	the	the	DET
ftr-294	949	18	preamble	preamble	NOUN
ftr-294	949	19	of	of	ADP
ftr-294	949	20	a	a	DET
ftr-294	949	21	regulation	regulation	NOUN
ftr-294	949	22	that	that	PRON
ftr-294	949	23	the	the	DET
ftr-294	949	24	regulation	regulation	NOUN
ftr-294	949	25	will	will	AUX
ftr-294	949	26	preempt	preempt	VERB
ftr-294	949	27	state	state	NOUN
ftr-294	949	28	law	law	NOUN
ftr-294	949	29	,	,	PUNCT
ftr-294	949	30	but	but	CCONJ
ftr-294	949	31	the	the	DET
ftr-294	949	32	holdings	holding	NOUN
ftr-294	949	33	of	of	ADP
ftr-294	949	34	these	these	DET
ftr-294	949	35	cases	case	NOUN
ftr-294	949	36	are	be	AUX
ftr-294	949	37	overwhelmed	overwhelm	VERB
ftr-294	949	38	by	by	ADP
ftr-294	949	39	the	the	DET
ftr-294	949	40	special	special	ADJ
ftr-294	949	41	nature	nature	NOUN
ftr-294	949	42	of	of	ADP
ftr-294	949	43	preemption	preemption	NOUN
ftr-294	949	44	and	and	CCONJ
ftr-294	949	45	the	the	DET
ftr-294	949	46	problems	problem	NOUN
ftr-294	949	47	of	of	ADP
ftr-294	949	48	allowing	allow	VERB
ftr-294	949	49	a	a	DET
ftr-294	949	50	federal	federal	ADJ
ftr-294	949	51	agency	agency	NOUN
ftr-294	949	52	to	to	PART
ftr-294	949	53	declare	declare	VERB
ftr-294	949	54	that	that	SCONJ
ftr-294	949	55	federal	federal	ADJ
ftr-294	949	56	law	law	NOUN
ftr-294	949	57	trumps	trump	VERB
ftr-294	949	58	state	state	NOUN
ftr-294	949	59	law	law	NOUN
ftr-294	949	60	.	.	PUNCT
ftr-294	950	1	see	see	VERB
ftr-294	950	2	,	,	PUNCT
ftr-294	950	3	e.g.	e.g.	ADV
ftr-294	950	4	,	,	PUNCT
ftr-294	950	5	wyeth	wyeth	PROPN
ftr-294	950	6	v.	v.	PROPN
ftr-294	950	7	levine	levine	PROPN
ftr-294	950	8	,	,	PUNCT
ftr-294	950	9	555	555	NUM
ftr-294	950	10	u.s	u.s	PROPN
ftr-294	950	11	.	.	PROPN
ftr-294	950	12	555	555	NUM
ftr-294	950	13	,	,	PUNCT
ftr-294	950	14	577	577	NUM
ftr-294	950	15	(	(	PUNCT
ftr-294	950	16	2006	2006	NUM
ftr-294	950	17	)	)	PUNCT
ftr-294	950	18	(	(	PUNCT
ftr-294	950	19	discussing	discuss	VERB
ftr-294	950	20	the	the	DET
ftr-294	950	21	deference	deference	NOUN
ftr-294	950	22	accorded	accord	VERB
ftr-294	950	23	to	to	ADP
ftr-294	950	24	“	"	PUNCT
ftr-294	950	25	an	an	DET
ftr-294	950	26	agency	agency	NOUN
ftr-294	950	27	’s	’s	PART
ftr-294	950	28	explanation	explanation	NOUN
ftr-294	951	1	[	[	X
ftr-294	951	2	here	here	ADV
ftr-294	951	3	,	,	PUNCT
ftr-294	951	4	made	make	VERB
ftr-294	951	5	in	in	ADP
ftr-294	951	6	a	a	DET
ftr-294	951	7	regulatory	regulatory	ADJ
ftr-294	951	8	preamble	preamble	NOUN
ftr-294	951	9	]	]	PUNCT
ftr-294	951	10	of	of	ADP
ftr-294	951	11	how	how	SCONJ
ftr-294	951	12	state	state	NOUN
ftr-294	951	13	law	law	NOUN
ftr-294	951	14	affects	affect	VERB
ftr-294	951	15	the	the	DET
ftr-294	951	16	regulatory	regulatory	ADJ
ftr-294	951	17	scheme	scheme	NOUN
ftr-294	951	18	.	.	PUNCT
ftr-294	951	19	.	.	PUNCT
ftr-294	951	20	.	.	PUNCT
ftr-294	951	21	.	.	PUNCT
ftr-294	951	22	”	"	PUNCT
ftr-294	951	23	)	)	PUNCT
ftr-294	951	24	;	;	PUNCT
ftr-294	951	25	fidelity	fidelity	PROPN
ftr-294	951	26	federal	federal	PROPN
ftr-294	951	27	savings	savings	PROPN
ftr-294	951	28	&	&	CCONJ
ftr-294	951	29	loan	loan	PROPN
ftr-294	951	30	association	association	PROPN
ftr-294	951	31	v.	v.	ADP
ftr-294	951	32	de	de	PROPN
ftr-294	951	33	la	la	X
ftr-294	951	34	cuesta	cuesta	PROPN
ftr-294	951	35	,	,	PUNCT
ftr-294	951	36	458	458	NUM
ftr-294	951	37	u.s	u.s	PROPN
ftr-294	951	38	.	.	PROPN
ftr-294	951	39	141	141	NUM
ftr-294	951	40	,	,	PUNCT
ftr-294	951	41	154	154	NUM
ftr-294	951	42	.	.	PUNCT
ftr-294	952	1	see	see	VERB
ftr-294	952	2	generally	generally	ADV
ftr-294	952	3	catherine	catherine	PROPN
ftr-294	952	4	m.	m.	PROPN
ftr-294	952	5	sharkey	sharkey	PROPN
ftr-294	952	6	,	,	PUNCT
ftr-294	952	7	preemption	preemption	NOUN
ftr-294	952	8	by	by	ADP
ftr-294	952	9	preamble	preamble	ADJ
ftr-294	952	10	:	:	PUNCT
ftr-294	952	11	federal	federal	ADJ
ftr-294	952	12	agencies	agency	NOUN
ftr-294	952	13	and	and	CCONJ
ftr-294	952	14	the	the	DET
ftr-294	952	15	federalization	federalization	NOUN
ftr-294	952	16	of	of	ADP
ftr-294	952	17	tort	tort	NOUN
ftr-294	952	18	law	law	NOUN
ftr-294	952	19	,	,	PUNCT
ftr-294	952	20	56	56	NUM
ftr-294	952	21	depaul	depaul	PROPN
ftr-294	952	22	l.	l.	PROPN
ftr-294	952	23	rev	rev	PROPN
ftr-294	952	24	.	.	PROPN
ftr-294	952	25	227	227	NUM
ftr-294	952	26	(	(	PUNCT
ftr-294	952	27	2007	2007	NUM
ftr-294	952	28	)	)	PUNCT
ftr-294	952	29	.	.	PUNCT
ftr-294	953	1	34	34	NUM
ftr-294	953	2	florida	florida	PROPN
ftr-294	953	3	tax	tax	PROPN
ftr-294	953	4	review	review	NOUN
ftr-294	953	5	vol	vol	NOUN
ftr-294	953	6	.	.	PUNCT
ftr-294	954	1	15:1	15:1	NUM
ftr-294	954	2	regulation	regulation	NOUN
ftr-294	954	3	section	section	NOUN
ftr-294	954	4	1.752	1.752	NUM
ftr-294	954	5	-	-	SYM
ftr-294	954	6	6	6	NUM
ftr-294	954	7	)	)	PUNCT
ftr-294	954	8	it	it	PRON
ftr-294	954	9	would	would	AUX
ftr-294	954	10	have	have	VERB
ftr-294	954	11	to	to	PART
ftr-294	954	12	write	write	VERB
ftr-294	954	13	a	a	DET
ftr-294	954	14	separate	separate	ADJ
ftr-294	954	15	regulation	regulation	NOUN
ftr-294	954	16	declaring	declare	VERB
ftr-294	954	17	that	that	SCONJ
ftr-294	954	18	the	the	DET
ftr-294	954	19	transaction	transaction	NOUN
ftr-294	954	20	to	to	PART
ftr-294	954	21	which	which	PRON
ftr-294	954	22	it	it	PRON
ftr-294	954	23	responded	respond	VERB
ftr-294	954	24	(	(	PUNCT
ftr-294	954	25	e.g.	e.g.	ADV
ftr-294	954	26	the	the	DET
ftr-294	954	27	cobra	cobra	NOUN
ftr-294	954	28	transaction	transaction	NOUN
ftr-294	954	29	)	)	PUNCT
ftr-294	954	30	was	be	AUX
ftr-294	954	31	abusive	abusive	ADJ
ftr-294	954	32	within	within	ADP
ftr-294	954	33	the	the	DET
ftr-294	954	34	meaning	meaning	NOUN
ftr-294	954	35	of	of	ADP
ftr-294	954	36	section	section	NOUN
ftr-294	954	37	7805(b)(3	7805(b)(3	NOUN
ftr-294	954	38	)	)	PUNCT
ftr-294	954	39	.	.	PUNCT
ftr-294	955	1	requiring	require	VERB
ftr-294	955	2	treasury	treasury	NOUN
ftr-294	955	3	to	to	PART
ftr-294	955	4	take	take	VERB
ftr-294	955	5	this	this	DET
ftr-294	955	6	additional	additional	ADJ
ftr-294	955	7	action	action	NOUN
ftr-294	955	8	seems	seem	VERB
ftr-294	955	9	redundant	redundant	ADJ
ftr-294	955	10	,	,	PUNCT
ftr-294	955	11	though	though	SCONJ
ftr-294	955	12	treasury	treasury	PROPN
ftr-294	955	13	might	might	AUX
ftr-294	955	14	wish	wish	VERB
ftr-294	955	15	to	to	PART
ftr-294	955	16	avoid	avoid	VERB
ftr-294	955	17	this	this	DET
ftr-294	955	18	ambiguity	ambiguity	NOUN
ftr-294	955	19	in	in	ADP
ftr-294	955	20	the	the	DET
ftr-294	955	21	future	future	NOUN
ftr-294	955	22	by	by	ADP
ftr-294	955	23	issuing	issue	VERB
ftr-294	955	24	separate	separate	ADJ
ftr-294	955	25	regulations	regulation	NOUN
ftr-294	955	26	interpreting	interpret	VERB
ftr-294	955	27	tax	tax	NOUN
ftr-294	955	28	abuse	abuse	NOUN
ftr-294	955	29	.	.	PUNCT
ftr-294	956	1	195	195	NUM
ftr-294	956	2	v.	v.	ADP
ftr-294	956	3	applying	apply	VERB
ftr-294	956	4	chevron	chevron	NOUN
ftr-294	956	5	to	to	ADP
ftr-294	956	6	treasury	treasury	PROPN
ftr-294	956	7	’s	’s	PART
ftr-294	956	8	interpretations	interpretation	NOUN
ftr-294	956	9	of	of	ADP
ftr-294	956	10	tax	tax	NOUN
ftr-294	956	11	abuse	abuse	NOUN
ftr-294	956	12	if	if	SCONJ
ftr-294	956	13	it	it	PRON
ftr-294	956	14	is	be	AUX
ftr-294	956	15	determined	determine	VERB
ftr-294	956	16	that	that	SCONJ
ftr-294	956	17	treasury	treasury	PROPN
ftr-294	956	18	’s	’s	PART
ftr-294	956	19	interpretation	interpretation	NOUN
ftr-294	956	20	of	of	ADP
ftr-294	956	21	section	section	NOUN
ftr-294	956	22	7805(b)(3	7805(b)(3	NOUN
ftr-294	956	23	)	)	PUNCT
ftr-294	956	24	passes	pass	VERB
ftr-294	956	25	mead	mead	NOUN
ftr-294	956	26	’s	’s	PART
ftr-294	956	27	hurdles	hurdle	NOUN
ftr-294	956	28	,	,	PUNCT
ftr-294	956	29	that	that	DET
ftr-294	956	30	interpretation	interpretation	NOUN
ftr-294	956	31	will	will	AUX
ftr-294	956	32	be	be	AUX
ftr-294	956	33	analyzed	analyze	VERB
ftr-294	956	34	under	under	ADP
ftr-294	956	35	chevron	chevron	NOUN
ftr-294	956	36	’s	’s	PART
ftr-294	956	37	two	two	NUM
ftr-294	956	38	-	-	PUNCT
ftr-294	956	39	part	part	NOUN
ftr-294	956	40	framework	framework	NOUN
ftr-294	956	41	.	.	PUNCT
ftr-294	957	1	thus	thus	ADV
ftr-294	957	2	,	,	PUNCT
ftr-294	957	3	a	a	DET
ftr-294	957	4	court	court	NOUN
ftr-294	957	5	must	must	AUX
ftr-294	957	6	first	first	ADV
ftr-294	957	7	apply	apply	VERB
ftr-294	957	8	chevron	chevron	NOUN
ftr-294	957	9	’s	’s	PART
ftr-294	957	10	first	first	ADJ
ftr-294	957	11	step	step	NOUN
ftr-294	957	12	(	(	PUNCT
ftr-294	957	13	discussed	discuss	VERB
ftr-294	957	14	supra	supra	NOUN
ftr-294	957	15	)	)	PUNCT
ftr-294	957	16	to	to	PART
ftr-294	957	17	determine	determine	VERB
ftr-294	957	18	whether	whether	SCONJ
ftr-294	957	19	congress	congress	PROPN
ftr-294	957	20	intended	intend	VERB
ftr-294	957	21	treasury	treasury	NOUN
ftr-294	957	22	to	to	PART
ftr-294	957	23	interpret	interpret	VERB
ftr-294	957	24	section	section	NOUN
ftr-294	957	25	7805(b)(3	7805(b)(3	NOUN
ftr-294	957	26	)	)	PUNCT
ftr-294	957	27	.	.	PUNCT
ftr-294	958	1	clearly	clearly	ADV
ftr-294	958	2	,	,	PUNCT
ftr-294	958	3	treasury	treasury	PROPN
ftr-294	958	4	’s	’s	PART
ftr-294	958	5	power	power	NOUN
ftr-294	958	6	to	to	PART
ftr-294	958	7	issue	issue	VERB
ftr-294	958	8	retroactive	retroactive	ADJ
ftr-294	958	9	regulations	regulation	NOUN
ftr-294	958	10	to	to	PART
ftr-294	958	11	“	"	PUNCT
ftr-294	958	12	prevent	prevent	VERB
ftr-294	958	13	abuse	abuse	NOUN
ftr-294	958	14	”	"	PUNCT
ftr-294	958	15	is	be	AUX
ftr-294	958	16	an	an	DET
ftr-294	958	17	ambiguous	ambiguous	ADJ
ftr-294	958	18	one	one	NOUN
ftr-294	958	19	.	.	PUNCT
ftr-294	959	1	when	when	SCONJ
ftr-294	959	2	terms	term	NOUN
ftr-294	959	3	in	in	ADP
ftr-294	959	4	a	a	DET
ftr-294	959	5	statute	statute	NOUN
ftr-294	959	6	possess	possess	NOUN
ftr-294	959	7	ambiguities	ambiguity	NOUN
ftr-294	959	8	courts	court	NOUN
ftr-294	959	9	generally	generally	ADV
ftr-294	959	10	infer	infer	VERB
ftr-294	959	11	that	that	SCONJ
ftr-294	959	12	congress	congress	PROPN
ftr-294	959	13	intended	intend	VERB
ftr-294	959	14	a	a	DET
ftr-294	959	15	relevant	relevant	ADJ
ftr-294	959	16	agency	agency	NOUN
ftr-294	959	17	to	to	PART
ftr-294	959	18	clarify	clarify	VERB
ftr-294	959	19	them	they	PRON
ftr-294	959	20	.	.	PUNCT
ftr-294	960	1	however	however	ADV
ftr-294	960	2	,	,	PUNCT
ftr-294	960	3	the	the	DET
ftr-294	960	4	powers	power	NOUN
ftr-294	960	5	granted	grant	VERB
ftr-294	960	6	in	in	ADP
ftr-294	960	7	section	section	NOUN
ftr-294	960	8	7805(b	7805(b	PROPN
ftr-294	960	9	)	)	PUNCT
ftr-294	960	10	are	be	AUX
ftr-294	960	11	purposefully	purposefully	ADV
ftr-294	960	12	limited	limited	ADJ
ftr-294	960	13	and	and	CCONJ
ftr-294	960	14	prohibit	prohibit	VERB
ftr-294	960	15	retroactive	retroactive	ADJ
ftr-294	960	16	regulation	regulation	NOUN
ftr-294	960	17	unless	unless	SCONJ
ftr-294	960	18	certain	certain	ADJ
ftr-294	960	19	exceptions	exception	NOUN
ftr-294	960	20	apply	apply	VERB
ftr-294	960	21	.	.	PUNCT
ftr-294	961	1	it	it	PRON
ftr-294	961	2	is	be	AUX
ftr-294	961	3	therefore	therefore	ADV
ftr-294	961	4	not	not	PART
ftr-294	961	5	clear	clear	ADJ
ftr-294	961	6	whether	whether	SCONJ
ftr-294	961	7	congress	congress	PROPN
ftr-294	961	8	intended	intend	VERB
ftr-294	961	9	treasury	treasury	NOUN
ftr-294	961	10	to	to	PART
ftr-294	961	11	interpret	interpret	VERB
ftr-294	961	12	the	the	DET
ftr-294	961	13	meaning	meaning	NOUN
ftr-294	961	14	of	of	ADP
ftr-294	961	15	these	these	DET
ftr-294	961	16	exceptions	exception	NOUN
ftr-294	961	17	,	,	PUNCT
ftr-294	961	18	including	include	VERB
ftr-294	961	19	section	section	NOUN
ftr-294	961	20	7805(b)(3	7805(b)(3	NOUN
ftr-294	961	21	)	)	PUNCT
ftr-294	961	22	’s	’s	PART
ftr-294	961	23	abuse	abuse	NOUN
ftr-294	961	24	exception	exception	NOUN
ftr-294	961	25	,	,	PUNCT
ftr-294	961	26	or	or	CCONJ
ftr-294	961	27	expected	expect	VERB
ftr-294	961	28	courts	court	NOUN
ftr-294	961	29	to	to	PART
ftr-294	961	30	play	play	VERB
ftr-294	961	31	this	this	DET
ftr-294	961	32	role	role	NOUN
ftr-294	961	33	.	.	PUNCT
ftr-294	962	1	to	to	PART
ftr-294	962	2	answer	answer	VERB
ftr-294	962	3	this	this	DET
ftr-294	962	4	question	question	NOUN
ftr-294	962	5	,	,	PUNCT
ftr-294	962	6	this	this	DET
ftr-294	962	7	article	article	NOUN
ftr-294	962	8	considers	consider	VERB
ftr-294	962	9	the	the	DET
ftr-294	962	10	way	way	NOUN
ftr-294	962	11	in	in	ADP
ftr-294	962	12	which	which	PRON
ftr-294	962	13	section	section	NOUN
ftr-294	962	14	7805(b)(3	7805(b)(3	NOUN
ftr-294	962	15	)	)	PUNCT
ftr-294	962	16	fits	fit	VERB
ftr-294	962	17	within	within	ADP
ftr-294	962	18	the	the	DET
ftr-294	962	19	internal	internal	ADJ
ftr-294	962	20	revenue	revenue	NOUN
ftr-294	962	21	code	code	NOUN
ftr-294	962	22	,	,	PUNCT
ftr-294	962	23	the	the	DET
ftr-294	962	24	legislative	legislative	ADJ
ftr-294	962	25	history	history	NOUN
ftr-294	962	26	of	of	ADP
ftr-294	962	27	section	section	NOUN
ftr-294	962	28	7805(b)(3	7805(b)(3	NOUN
ftr-294	962	29	)	)	PUNCT
ftr-294	962	30	,	,	PUNCT
ftr-294	962	31	and	and	CCONJ
ftr-294	962	32	the	the	DET
ftr-294	962	33	special	special	ADJ
ftr-294	962	34	expertise	expertise	NOUN
ftr-294	962	35	of	of	ADP
ftr-294	962	36	the	the	DET
ftr-294	962	37	treasury	treasury	NOUN
ftr-294	962	38	and	and	CCONJ
ftr-294	962	39	internal	internal	ADJ
ftr-294	962	40	revenue	revenue	NOUN
ftr-294	962	41	service	service	NOUN
ftr-294	962	42	.	.	PUNCT
ftr-294	963	1	195	195	NUM
ftr-294	963	2	.	.	PUNCT
ftr-294	964	1	in	in	ADP
ftr-294	964	2	barnhart	barnhart	PROPN
ftr-294	964	3	v.	v.	ADP
ftr-294	964	4	walton	walton	PROPN
ftr-294	964	5	,	,	PUNCT
ftr-294	964	6	the	the	DET
ftr-294	964	7	supreme	supreme	PROPN
ftr-294	964	8	court	court	PROPN
ftr-294	964	9	found	find	VERB
ftr-294	964	10	that	that	SCONJ
ftr-294	964	11	in	in	ADP
ftr-294	964	12	cases	case	NOUN
ftr-294	964	13	where	where	SCONJ
ftr-294	964	14	the	the	DET
ftr-294	964	15	agency	agency	NOUN
ftr-294	964	16	interpretation	interpretation	NOUN
ftr-294	964	17	did	do	AUX
ftr-294	964	18	not	not	PART
ftr-294	964	19	fall	fall	VERB
ftr-294	964	20	within	within	ADP
ftr-294	964	21	mead	mead	NOUN
ftr-294	964	22	’s	’s	PART
ftr-294	964	23	procedural	procedural	ADJ
ftr-294	964	24	safe	safe	ADJ
ftr-294	964	25	harbor	harbor	NOUN
ftr-294	964	26	,	,	PUNCT
ftr-294	964	27	courts	court	NOUN
ftr-294	964	28	should	should	AUX
ftr-294	964	29	determine	determine	VERB
ftr-294	964	30	the	the	DET
ftr-294	964	31	proper	proper	ADJ
ftr-294	964	32	level	level	NOUN
ftr-294	964	33	of	of	ADP
ftr-294	964	34	deference	deference	NOUN
ftr-294	964	35	by	by	ADP
ftr-294	964	36	considering	consider	VERB
ftr-294	964	37	“	"	PUNCT
ftr-294	964	38	the	the	DET
ftr-294	964	39	interstitial	interstitial	ADJ
ftr-294	964	40	nature	nature	NOUN
ftr-294	964	41	of	of	ADP
ftr-294	964	42	the	the	DET
ftr-294	964	43	legal	legal	ADJ
ftr-294	964	44	question	question	NOUN
ftr-294	964	45	,	,	PUNCT
ftr-294	964	46	the	the	DET
ftr-294	964	47	related	related	ADJ
ftr-294	964	48	expertise	expertise	NOUN
ftr-294	964	49	of	of	ADP
ftr-294	964	50	the	the	DET
ftr-294	964	51	agency	agency	NOUN
ftr-294	964	52	,	,	PUNCT
ftr-294	964	53	the	the	DET
ftr-294	964	54	importance	importance	NOUN
ftr-294	964	55	of	of	ADP
ftr-294	964	56	the	the	DET
ftr-294	964	57	question	question	NOUN
ftr-294	964	58	to	to	ADP
ftr-294	964	59	administration	administration	NOUN
ftr-294	964	60	of	of	ADP
ftr-294	964	61	the	the	DET
ftr-294	964	62	statute	statute	NOUN
ftr-294	964	63	,	,	PUNCT
ftr-294	964	64	the	the	DET
ftr-294	964	65	complexity	complexity	NOUN
ftr-294	964	66	of	of	ADP
ftr-294	964	67	that	that	DET
ftr-294	964	68	administration	administration	NOUN
ftr-294	964	69	,	,	PUNCT
ftr-294	964	70	and	and	CCONJ
ftr-294	964	71	the	the	DET
ftr-294	964	72	careful	careful	ADJ
ftr-294	964	73	consideration	consideration	NOUN
ftr-294	964	74	the	the	DET
ftr-294	964	75	agency	agency	NOUN
ftr-294	964	76	has	have	AUX
ftr-294	964	77	given	give	VERB
ftr-294	964	78	the	the	DET
ftr-294	964	79	question	question	NOUN
ftr-294	964	80	over	over	ADP
ftr-294	964	81	a	a	DET
ftr-294	964	82	long	long	ADJ
ftr-294	964	83	period	period	NOUN
ftr-294	964	84	of	of	ADP
ftr-294	964	85	time	time	NOUN
ftr-294	964	86	.	.	PUNCT
ftr-294	964	87	”	"	PUNCT
ftr-294	965	1	535	535	NUM
ftr-294	965	2	u.s	u.s	PROPN
ftr-294	965	3	.	.	PROPN
ftr-294	965	4	212	212	NUM
ftr-294	965	5	,	,	PUNCT
ftr-294	965	6	222	222	NUM
ftr-294	965	7	(	(	PUNCT
ftr-294	965	8	2002	2002	NUM
ftr-294	965	9	)	)	PUNCT
ftr-294	965	10	.	.	PUNCT
ftr-294	966	1	how	how	SCONJ
ftr-294	966	2	barnhart	barnhart	NOUN
ftr-294	966	3	and	and	CCONJ
ftr-294	966	4	mead	mead	NOUN
ftr-294	966	5	fit	fit	ADJ
ftr-294	966	6	together	together	ADV
ftr-294	966	7	—	—	PUNCT
ftr-294	966	8	if	if	SCONJ
ftr-294	966	9	they	they	PRON
ftr-294	966	10	do	do	VERB
ftr-294	966	11	so	so	ADV
ftr-294	966	12	at	at	ADV
ftr-294	966	13	all	all	ADV
ftr-294	966	14	—	—	PUNCT
ftr-294	966	15	is	be	AUX
ftr-294	966	16	the	the	DET
ftr-294	966	17	subject	subject	NOUN
ftr-294	966	18	of	of	ADP
ftr-294	966	19	some	some	DET
ftr-294	966	20	debate	debate	NOUN
ftr-294	966	21	.	.	PUNCT
ftr-294	967	1	see	see	VERB
ftr-294	967	2	generally	generally	ADV
ftr-294	967	3	bressman	bressman	NOUN
ftr-294	967	4	,	,	PUNCT
ftr-294	967	5	mead	mead	NOUN
ftr-294	967	6	has	have	AUX
ftr-294	967	7	muddled	muddle	VERB
ftr-294	967	8	judicial	judicial	ADJ
ftr-294	967	9	review	review	NOUN
ftr-294	967	10	,	,	PUNCT
ftr-294	967	11	supra	supra	PROPN
ftr-294	967	12	note	note	NOUN
ftr-294	967	13	171	171	NUM
ftr-294	967	14	.	.	PUNCT
ftr-294	968	1	however	however	ADV
ftr-294	968	2	,	,	PUNCT
ftr-294	968	3	it	it	PRON
ftr-294	968	4	seems	seem	VERB
ftr-294	968	5	the	the	DET
ftr-294	968	6	barnhart	barnhart	PROPN
ftr-294	968	7	factors	factor	NOUN
ftr-294	968	8	could	could	AUX
ftr-294	968	9	help	help	VERB
ftr-294	968	10	in	in	ADP
ftr-294	968	11	determining	determine	VERB
ftr-294	968	12	when	when	SCONJ
ftr-294	968	13	an	an	DET
ftr-294	968	14	interpretation	interpretation	NOUN
ftr-294	968	15	found	find	VERB
ftr-294	968	16	in	in	ADP
ftr-294	968	17	a	a	DET
ftr-294	968	18	preamble	preamble	NOUN
ftr-294	968	19	merits	merit	VERB
ftr-294	968	20	chevron	chevron	ADJ
ftr-294	968	21	deference	deference	NOUN
ftr-294	968	22	.	.	PUNCT
ftr-294	969	1	2013	2013	NUM
ftr-294	969	2	]	]	PUNCT
ftr-294	969	3	tax	tax	NOUN
ftr-294	969	4	abuse	abuse	NOUN
ftr-294	969	5	according	accord	VERB
ftr-294	969	6	to	to	ADP
ftr-294	969	7	whom	whom	PRON
ftr-294	969	8	?	?	PUNCT
ftr-294	970	1	35	35	NUM
ftr-294	970	2	a.	a.	NOUN
ftr-294	970	3	chevron	chevron	NOUN
ftr-294	970	4	1	1	NUM
ftr-294	970	5	:	:	PUNCT
ftr-294	970	6	did	do	AUX
ftr-294	970	7	congress	congress	PROPN
ftr-294	970	8	intend	intend	VERB
ftr-294	970	9	for	for	SCONJ
ftr-294	970	10	treasury	treasury	PROPN
ftr-294	970	11	to	to	PART
ftr-294	970	12	interpret	interpret	VERB
ftr-294	970	13	tax	tax	NOUN
ftr-294	970	14	abuse	abuse	NOUN
ftr-294	970	15	?	?	PUNCT
ftr-294	971	1	1	1	X
ftr-294	971	2	.	.	X
ftr-294	971	3	section	section	NOUN
ftr-294	971	4	7805(b)(3	7805(b)(3	NOUN
ftr-294	971	5	)	)	PUNCT
ftr-294	971	6	’s	’s	PART
ftr-294	971	7	role	role	NOUN
ftr-294	971	8	in	in	ADP
ftr-294	971	9	the	the	DET
ftr-294	971	10	code	code	NOUN
ftr-294	971	11	in	in	ADP
ftr-294	971	12	addition	addition	NOUN
ftr-294	971	13	to	to	ADP
ftr-294	971	14	section	section	NOUN
ftr-294	971	15	7805(b)(3	7805(b)(3	NOUN
ftr-294	971	16	)	)	PUNCT
ftr-294	971	17	,	,	PUNCT
ftr-294	971	18	there	there	PRON
ftr-294	971	19	are	be	VERB
ftr-294	971	20	multiple	multiple	ADJ
ftr-294	971	21	other	other	ADJ
ftr-294	971	22	provisions	provision	NOUN
ftr-294	971	23	in	in	ADP
ftr-294	971	24	the	the	DET
ftr-294	971	25	code	code	NOUN
ftr-294	971	26	that	that	PRON
ftr-294	971	27	grant	grant	VERB
ftr-294	971	28	treasury	treasury	PROPN
ftr-294	971	29	open	open	ADV
ftr-294	971	30	-	-	PUNCT
ftr-294	971	31	ended	end	VERB
ftr-294	971	32	power	power	NOUN
ftr-294	971	33	to	to	PART
ftr-294	971	34	police	police	VERB
ftr-294	971	35	tax	tax	NOUN
ftr-294	971	36	abuse	abuse	NOUN
ftr-294	971	37	.	.	PUNCT
ftr-294	972	1	for	for	ADP
ftr-294	972	2	example	example	NOUN
ftr-294	972	3	,	,	PUNCT
ftr-294	972	4	the	the	DET
ftr-294	972	5	code	code	NOUN
ftr-294	972	6	allows	allow	VERB
ftr-294	972	7	the	the	DET
ftr-294	972	8	treasury	treasury	PROPN
ftr-294	972	9	secretary	secretary	NOUN
ftr-294	972	10	to	to	PART
ftr-294	972	11	reapportion	reapportion	VERB
ftr-294	972	12	“	"	PUNCT
ftr-294	972	13	gross	gross	ADJ
ftr-294	972	14	income	income	NOUN
ftr-294	972	15	,	,	PUNCT
ftr-294	972	16	deductions	deduction	NOUN
ftr-294	972	17	,	,	PUNCT
ftr-294	972	18	credits	credit	NOUN
ftr-294	972	19	,	,	PUNCT
ftr-294	972	20	or	or	CCONJ
ftr-294	972	21	allowances	allowance	NOUN
ftr-294	972	22	.	.	PUNCT
ftr-294	972	23	.	.	PUNCT
ftr-294	972	24	.	.	PUNCT
ftr-294	973	1	among	among	ADP
ftr-294	973	2	[	[	PUNCT
ftr-294	973	3	commonly	commonly	ADV
ftr-294	973	4	controlled	control	VERB
ftr-294	973	5	]	]	PUNCT
ftr-294	973	6	organizations	organization	NOUN
ftr-294	973	7	.	.	PUNCT
ftr-294	973	8	.	.	PUNCT
ftr-294	973	9	.	.	PUNCT
ftr-294	974	1	if	if	SCONJ
ftr-294	974	2	he	he	PRON
ftr-294	974	3	determines	determine	VERB
ftr-294	974	4	that	that	PRON
ftr-294	974	5	.	.	PUNCT
ftr-294	974	6	.	.	PUNCT
ftr-294	974	7	.	.	PUNCT
ftr-294	975	1	[	[	X
ftr-294	975	2	it	it	PRON
ftr-294	975	3	]	]	PUNCT
ftr-294	975	4	.	.	PUNCT
ftr-294	975	5	.	.	PUNCT
ftr-294	976	1	.is	.is	PUNCT
ftr-294	976	2	necessary	necessary	ADJ
ftr-294	976	3	.	.	PUNCT
ftr-294	976	4	.	.	PUNCT
ftr-294	976	5	.	.	PUNCT
ftr-294	977	1	to	to	PART
ftr-294	977	2	prevent	prevent	VERB
ftr-294	977	3	evasion	evasion	NOUN
ftr-294	977	4	of	of	ADP
ftr-294	977	5	taxes	taxis	NOUN
ftr-294	977	6	.	.	PUNCT
ftr-294	977	7	.	.	PUNCT
ftr-294	977	8	.	.	PUNCT
ftr-294	978	1	.	.	PUNCT
ftr-294	979	1	”	"	PUNCT
ftr-294	980	1	196	196	NUM
ftr-294	980	2	the	the	DET
ftr-294	980	3	code	code	NOUN
ftr-294	980	4	also	also	ADV
ftr-294	980	5	allows	allow	VERB
ftr-294	980	6	the	the	DET
ftr-294	980	7	treasury	treasury	PROPN
ftr-294	980	8	secretary	secretary	NOUN
ftr-294	980	9	to	to	PART
ftr-294	980	10	require	require	VERB
ftr-294	980	11	taxpayers	taxpayer	NOUN
ftr-294	980	12	to	to	PART
ftr-294	980	13	provide	provide	VERB
ftr-294	980	14	information	information	NOUN
ftr-294	980	15	about	about	ADP
ftr-294	980	16	transactions	transaction	NOUN
ftr-294	980	17	determined	determine	VERB
ftr-294	980	18	to	to	ADP
ftr-294	980	19	“	"	PUNCT
ftr-294	980	20	hav[e	hav[e	PROPN
ftr-294	980	21	]	]	X
ftr-294	980	22	a	a	DET
ftr-294	980	23	potential	potential	NOUN
ftr-294	980	24	for	for	ADP
ftr-294	980	25	tax	tax	NOUN
ftr-294	980	26	avoidance	avoidance	NOUN
ftr-294	980	27	or	or	CCONJ
ftr-294	980	28	evasion	evasion	NOUN
ftr-294	980	29	.	.	PUNCT
ftr-294	980	30	”	"	PUNCT
ftr-294	981	1	197	197	NUM
ftr-294	981	2	in	in	ADP
ftr-294	981	3	this	this	DET
ftr-294	981	4	way	way	NOUN
ftr-294	981	5	,	,	PUNCT
ftr-294	981	6	section	section	NOUN
ftr-294	981	7	7805(b)(3	7805(b)(3	NOUN
ftr-294	981	8	)	)	PUNCT
ftr-294	981	9	is	be	AUX
ftr-294	981	10	one	one	NUM
ftr-294	981	11	of	of	ADP
ftr-294	981	12	many	many	ADJ
ftr-294	981	13	instances	instance	NOUN
ftr-294	981	14	where	where	SCONJ
ftr-294	981	15	congress	congress	PROPN
ftr-294	981	16	sought	seek	VERB
ftr-294	981	17	to	to	PART
ftr-294	981	18	give	give	VERB
ftr-294	981	19	broad	broad	ADJ
ftr-294	981	20	power	power	NOUN
ftr-294	981	21	to	to	PART
ftr-294	981	22	treasury	treasury	VERB
ftr-294	981	23	to	to	PART
ftr-294	981	24	prevent	prevent	VERB
ftr-294	981	25	abuse	abuse	NOUN
ftr-294	981	26	of	of	ADP
ftr-294	981	27	the	the	DET
ftr-294	981	28	tax	tax	NOUN
ftr-294	981	29	laws	law	NOUN
ftr-294	981	30	,	,	PUNCT
ftr-294	981	31	at	at	ADP
ftr-294	981	32	least	least	ADJ
ftr-294	981	33	suggesting	suggest	VERB
ftr-294	981	34	that	that	SCONJ
ftr-294	981	35	congress	congress	PROPN
ftr-294	981	36	intended	intend	VERB
ftr-294	981	37	treasury	treasury	NOUN
ftr-294	981	38	to	to	PART
ftr-294	981	39	interpret	interpret	VERB
ftr-294	981	40	what	what	PRON
ftr-294	981	41	it	it	PRON
ftr-294	981	42	means	mean	VERB
ftr-294	981	43	to	to	PART
ftr-294	981	44	“	"	PUNCT
ftr-294	981	45	prevent	prevent	VERB
ftr-294	981	46	abuse	abuse	NOUN
ftr-294	981	47	.	.	PUNCT
ftr-294	981	48	”	"	PUNCT
ftr-294	982	1	this	this	DET
ftr-294	982	2	conclusion	conclusion	NOUN
ftr-294	982	3	is	be	AUX
ftr-294	982	4	greatly	greatly	ADV
ftr-294	982	5	bolstered	bolster	VERB
ftr-294	982	6	by	by	ADP
ftr-294	982	7	the	the	DET
ftr-294	982	8	legislative	legislative	ADJ
ftr-294	982	9	history	history	NOUN
ftr-294	982	10	of	of	ADP
ftr-294	982	11	section	section	NOUN
ftr-294	982	12	7805(b)(3	7805(b)(3	NOUN
ftr-294	982	13	)	)	PUNCT
ftr-294	982	14	.	.	PUNCT
ftr-294	983	1	198	198	NUM
ftr-294	983	2	2	2	NUM
ftr-294	983	3	.	.	PUNCT
ftr-294	983	4	legislative	legislative	ADJ
ftr-294	983	5	history	history	NOUN
ftr-294	983	6	as	as	SCONJ
ftr-294	983	7	discussed	discuss	VERB
ftr-294	983	8	previously	previously	ADV
ftr-294	983	9	,	,	PUNCT
ftr-294	983	10	section	section	NOUN
ftr-294	983	11	7805(b	7805(b	PROPN
ftr-294	983	12	)	)	PUNCT
ftr-294	983	13	does	do	AUX
ftr-294	983	14	not	not	PART
ftr-294	983	15	explicitly	explicitly	ADV
ftr-294	983	16	define	define	VERB
ftr-294	983	17	“	"	PUNCT
ftr-294	983	18	abuse	abuse	NOUN
ftr-294	983	19	”	"	PUNCT
ftr-294	983	20	and	and	CCONJ
ftr-294	983	21	its	its	PRON
ftr-294	983	22	legislative	legislative	ADJ
ftr-294	983	23	history	history	NOUN
ftr-294	983	24	does	do	AUX
ftr-294	983	25	not	not	PART
ftr-294	983	26	elaborate	elaborate	VERB
ftr-294	983	27	further	far	ADV
ftr-294	983	28	.	.	PUNCT
ftr-294	984	1	199	199	NUM
ftr-294	984	2	the	the	DET
ftr-294	984	3	joint	joint	ADJ
ftr-294	984	4	committee	committee	NOUN
ftr-294	984	5	report	report	NOUN
ftr-294	984	6	adds	add	VERB
ftr-294	984	7	little	little	ADJ
ftr-294	984	8	,	,	PUNCT
ftr-294	984	9	stating	state	VERB
ftr-294	984	10	only	only	ADV
ftr-294	984	11	that	that	SCONJ
ftr-294	984	12	the	the	DET
ftr-294	984	13	“	"	PUNCT
ftr-294	984	14	abuse	abuse	NOUN
ftr-294	984	15	”	"	PUNCT
ftr-294	984	16	to	to	PART
ftr-294	984	17	which	which	DET
ftr-294	984	18	section	section	NOUN
ftr-294	984	19	196	196	NUM
ftr-294	984	20	.	.	PUNCT
ftr-294	984	21	i.r.c	i.r.c	NOUN
ftr-294	984	22	.	.	PUNCT
ftr-294	985	1	§	§	PROPN
ftr-294	985	2	482	482	NUM
ftr-294	985	3	.	.	PROPN
ftr-294	985	4	197	197	NUM
ftr-294	985	5	.	.	PUNCT
ftr-294	985	6	i.r.c	i.r.c	NOUN
ftr-294	985	7	.	.	PUNCT
ftr-294	986	1	§	§	PROPN
ftr-294	986	2	6707a	6707a	PROPN
ftr-294	986	3	.	.	PUNCT
ftr-294	987	1	198	198	NUM
ftr-294	987	2	.	.	PUNCT
ftr-294	988	1	chevron	chevron	PROPN
ftr-294	988	2	instructs	instruct	VERB
ftr-294	988	3	courts	court	NOUN
ftr-294	988	4	to	to	PART
ftr-294	988	5	determine	determine	VERB
ftr-294	988	6	“	"	PUNCT
ftr-294	988	7	whether	whether	SCONJ
ftr-294	988	8	congress	congress	PROPN
ftr-294	988	9	has	have	AUX
ftr-294	988	10	directly	directly	ADV
ftr-294	988	11	spoken	speak	VERB
ftr-294	988	12	to	to	ADP
ftr-294	988	13	the	the	DET
ftr-294	988	14	precise	precise	ADJ
ftr-294	988	15	question	question	NOUN
ftr-294	988	16	at	at	ADP
ftr-294	988	17	issue	issue	NOUN
ftr-294	988	18	,	,	PUNCT
ftr-294	988	19	”	"	PUNCT
ftr-294	988	20	applying	apply	VERB
ftr-294	988	21	the	the	DET
ftr-294	988	22	“	"	PUNCT
ftr-294	988	23	traditional	traditional	ADJ
ftr-294	988	24	tools	tool	NOUN
ftr-294	988	25	of	of	ADP
ftr-294	988	26	statutory	statutory	ADJ
ftr-294	988	27	construction	construction	NOUN
ftr-294	988	28	.	.	PUNCT
ftr-294	988	29	”	"	PUNCT
ftr-294	989	1	chevron	chevron	PROPN
ftr-294	989	2	,	,	PUNCT
ftr-294	989	3	u.s.a	u.s.a	PROPN
ftr-294	989	4	.	.	PROPN
ftr-294	989	5	,	,	PUNCT
ftr-294	989	6	inc	inc	PROPN
ftr-294	989	7	.	.	PROPN
ftr-294	989	8	v.	v.	ADP
ftr-294	989	9	natural	natural	ADJ
ftr-294	989	10	res	re	NOUN
ftr-294	989	11	.	.	PUNCT
ftr-294	990	1	def	def	PROPN
ftr-294	990	2	.	.	PROPN
ftr-294	990	3	council	council	PROPN
ftr-294	990	4	,	,	PUNCT
ftr-294	990	5	inc	inc	PROPN
ftr-294	990	6	.	.	PROPN
ftr-294	990	7	,	,	PUNCT
ftr-294	990	8	467	467	NUM
ftr-294	990	9	u.s	u.s	PROPN
ftr-294	990	10	.	.	PROPN
ftr-294	990	11	837	837	NUM
ftr-294	990	12	,	,	PUNCT
ftr-294	990	13	842	842	NUM
ftr-294	990	14	,	,	PUNCT
ftr-294	990	15	n.	n.	NOUN
ftr-294	990	16	9	9	NUM
ftr-294	990	17	(	(	PUNCT
ftr-294	990	18	1984	1984	NUM
ftr-294	990	19	)	)	PUNCT
ftr-294	990	20	.	.	PUNCT
ftr-294	991	1	this	this	DET
ftr-294	991	2	article	article	NOUN
ftr-294	991	3	therefore	therefore	ADV
ftr-294	991	4	assumes	assume	VERB
ftr-294	991	5	that	that	SCONJ
ftr-294	991	6	legislative	legislative	ADJ
ftr-294	991	7	history	history	NOUN
ftr-294	991	8	may	may	AUX
ftr-294	991	9	be	be	AUX
ftr-294	991	10	used	use	VERB
ftr-294	991	11	in	in	ADP
ftr-294	991	12	determining	determine	VERB
ftr-294	991	13	whether	whether	SCONJ
ftr-294	991	14	an	an	DET
ftr-294	991	15	agency	agency	NOUN
ftr-294	991	16	interpretation	interpretation	NOUN
ftr-294	991	17	satisfies	satisfy	VERB
ftr-294	991	18	chevron	chevron	PROPN
ftr-294	991	19	’s	’s	PART
ftr-294	991	20	first	first	ADJ
ftr-294	991	21	step	step	NOUN
ftr-294	991	22	.	.	PUNCT
ftr-294	992	1	for	for	ADP
ftr-294	992	2	an	an	DET
ftr-294	992	3	interesting	interesting	ADJ
ftr-294	992	4	discussion	discussion	NOUN
ftr-294	992	5	on	on	ADP
ftr-294	992	6	this	this	DET
ftr-294	992	7	matter	matter	NOUN
ftr-294	992	8	,	,	PUNCT
ftr-294	992	9	see	see	VERB
ftr-294	992	10	e.g.	e.g.	ADV
ftr-294	992	11	lisa	lisa	PROPN
ftr-294	992	12	schultz	schultz	PROPN
ftr-294	992	13	bressman	bressman	PROPN
ftr-294	992	14	,	,	PUNCT
ftr-294	992	15	chevron	chevron	PROPN
ftr-294	992	16	’s	’s	PART
ftr-294	992	17	mistake	mistake	NOUN
ftr-294	992	18	,	,	PUNCT
ftr-294	992	19	58	58	NUM
ftr-294	992	20	duke	duke	PROPN
ftr-294	992	21	l.	l.	PROPN
ftr-294	992	22	j.	j.	PROPN
ftr-294	992	23	549	549	NUM
ftr-294	992	24	(	(	PUNCT
ftr-294	992	25	2009	2009	NUM
ftr-294	992	26	)	)	PUNCT
ftr-294	992	27	.	.	PUNCT
ftr-294	993	1	199	199	NUM
ftr-294	993	2	.	.	PUNCT
ftr-294	994	1	see	see	VERB
ftr-294	994	2	,	,	PUNCT
ftr-294	994	3	e.g.	e.g.	ADV
ftr-294	994	4	,	,	PUNCT
ftr-294	994	5	murfam	murfam	NOUN
ftr-294	994	6	farms	farm	NOUN
ftr-294	994	7	,	,	PUNCT
ftr-294	994	8	llc	llc	PROPN
ftr-294	994	9	v.	v.	PROPN
ftr-294	994	10	united	united	PROPN
ftr-294	994	11	states	states	PROPN
ftr-294	994	12	,	,	PUNCT
ftr-294	994	13	88	88	NUM
ftr-294	994	14	fed	feed	VERB
ftr-294	994	15	.	.	PUNCT
ftr-294	995	1	cl	cl	NOUN
ftr-294	995	2	.	.	PUNCT
ftr-294	996	1	516	516	NUM
ftr-294	996	2	,	,	PUNCT
ftr-294	996	3	526	526	NUM
ftr-294	996	4	(	(	PUNCT
ftr-294	996	5	2009	2009	NUM
ftr-294	996	6	)	)	PUNCT
ftr-294	996	7	(	(	PUNCT
ftr-294	996	8	“	"	PUNCT
ftr-294	996	9	unfortunately	unfortunately	ADV
ftr-294	996	10	,	,	PUNCT
ftr-294	996	11	‘	'	PUNCT
ftr-294	996	12	abuse	abuse	NOUN
ftr-294	996	13	’	'	PUNCT
ftr-294	996	14	is	be	AUX
ftr-294	996	15	not	not	PART
ftr-294	996	16	defined	define	VERB
ftr-294	996	17	by	by	ADP
ftr-294	996	18	the	the	DET
ftr-294	996	19	statute	statute	NOUN
ftr-294	996	20	.	.	PUNCT
ftr-294	996	21	”	"	PUNCT
ftr-294	996	22	)	)	PUNCT
ftr-294	996	23	.	.	PUNCT
ftr-294	997	1	see	see	VERB
ftr-294	997	2	also	also	ADV
ftr-294	997	3	sala	sala	PROPN
ftr-294	997	4	v.	v.	PROPN
ftr-294	997	5	united	united	PROPN
ftr-294	997	6	states	states	PROPN
ftr-294	997	7	,	,	PUNCT
ftr-294	997	8	552	552	NUM
ftr-294	997	9	f.	f.	PROPN
ftr-294	997	10	supp	supp	PROPN
ftr-294	997	11	.	.	PUNCT
ftr-294	998	1	2d	2d	PROPN
ftr-294	998	2	1167	1167	NUM
ftr-294	998	3	,	,	PUNCT
ftr-294	998	4	1201	1201	NUM
ftr-294	998	5	(	(	PUNCT
ftr-294	998	6	d.	d.	PROPN
ftr-294	998	7	colo	colo	PROPN
ftr-294	998	8	.	.	PUNCT
ftr-294	998	9	2008	2008	NUM
ftr-294	998	10	)	)	PUNCT
ftr-294	999	1	(	(	PUNCT
ftr-294	999	2	“	"	PUNCT
ftr-294	999	3	the	the	DET
ftr-294	999	4	question	question	NOUN
ftr-294	999	5	of	of	ADP
ftr-294	999	6	what	what	PRON
ftr-294	999	7	constitutes	constitute	VERB
ftr-294	999	8	‘	'	PUNCT
ftr-294	999	9	abuse	abuse	NOUN
ftr-294	999	10	’	'	PUNCT
ftr-294	999	11	is	be	AUX
ftr-294	999	12	not	not	PART
ftr-294	999	13	clarified	clarify	VERB
ftr-294	999	14	by	by	ADP
ftr-294	999	15	the	the	DET
ftr-294	999	16	statute	statute	NOUN
ftr-294	999	17	.	.	PUNCT
ftr-294	999	18	”	"	PUNCT
ftr-294	999	19	)	)	PUNCT
ftr-294	1000	1	(	(	PUNCT
ftr-294	1000	2	citing	cite	VERB
ftr-294	1000	3	edward	edward	PROPN
ftr-294	1000	4	a.	a.	PROPN
ftr-294	1000	5	morse	morse	PROPN
ftr-294	1000	6	,	,	PUNCT
ftr-294	1000	7	reflections	reflection	NOUN
ftr-294	1000	8	on	on	ADP
ftr-294	1000	9	the	the	DET
ftr-294	1000	10	rule	rule	NOUN
ftr-294	1000	11	of	of	ADP
ftr-294	1000	12	law	law	NOUN
ftr-294	1000	13	and	and	CCONJ
ftr-294	1000	14	“	"	PUNCT
ftr-294	1000	15	clear	clear	ADJ
ftr-294	1000	16	reflection	reflection	NOUN
ftr-294	1000	17	of	of	ADP
ftr-294	1000	18	income	income	NOUN
ftr-294	1000	19	:	:	PUNCT
ftr-294	1000	20	”	"	PUNCT
ftr-294	1000	21	what	what	PRON
ftr-294	1000	22	constrains	constrain	VERB
ftr-294	1000	23	discretion	discretion	NOUN
ftr-294	1000	24	?	?	PUNCT
ftr-294	1001	1	,	,	PUNCT
ftr-294	1001	2	8	8	NUM
ftr-294	1001	3	cornell	cornell	PROPN
ftr-294	1001	4	j.l	j.l	PROPN
ftr-294	1001	5	.	.	PROPN
ftr-294	1001	6	&	&	CCONJ
ftr-294	1001	7	pub	pub	PROPN
ftr-294	1001	8	.	.	PUNCT
ftr-294	1002	1	pol’y	pol’y	NOUN
ftr-294	1002	2	445	445	NUM
ftr-294	1002	3	,	,	PUNCT
ftr-294	1002	4	488	488	NUM
ftr-294	1002	5	(	(	PUNCT
ftr-294	1002	6	1999	1999	NUM
ftr-294	1002	7	)	)	PUNCT
ftr-294	1002	8	(	(	PUNCT
ftr-294	1002	9	“	"	PUNCT
ftr-294	1002	10	the	the	DET
ftr-294	1002	11	scope	scope	NOUN
ftr-294	1002	12	of	of	ADP
ftr-294	1002	13	this	this	DET
ftr-294	1002	14	exception	exception	NOUN
ftr-294	1002	15	is	be	AUX
ftr-294	1002	16	unclear	unclear	ADJ
ftr-294	1002	17	and	and	CCONJ
ftr-294	1002	18	it	it	PRON
ftr-294	1002	19	remains	remain	VERB
ftr-294	1002	20	to	to	PART
ftr-294	1002	21	be	be	AUX
ftr-294	1002	22	seen	see	VERB
ftr-294	1002	23	whether	whether	SCONJ
ftr-294	1002	24	it	it	PRON
ftr-294	1002	25	will	will	AUX
ftr-294	1002	26	be	be	AUX
ftr-294	1002	27	exercised	exercise	VERB
ftr-294	1002	28	independently	independently	ADV
ftr-294	1002	29	of	of	ADP
ftr-294	1002	30	congress	congress	PROPN
ftr-294	1002	31	’	'	PUNCT
ftr-294	1002	32	power	power	NOUN
ftr-294	1002	33	to	to	PART
ftr-294	1002	34	authorize	authorize	VERB
ftr-294	1002	35	retroactive	retroactive	ADJ
ftr-294	1002	36	regulations	regulation	NOUN
ftr-294	1002	37	.	.	PUNCT
ftr-294	1002	38	”	"	PUNCT
ftr-294	1002	39	)	)	PUNCT
ftr-294	1002	40	)	)	PUNCT
ftr-294	1002	41	.	.	PUNCT
ftr-294	1003	1	36	36	NUM
ftr-294	1003	2	florida	florida	PROPN
ftr-294	1003	3	tax	tax	NOUN
ftr-294	1003	4	review	review	NOUN
ftr-294	1003	5	vol	vol	NOUN
ftr-294	1003	6	.	.	PUNCT
ftr-294	1004	1	15:1	15:1	NUM
ftr-294	1004	2	7805(b)(3	7805(b)(3	NOUN
ftr-294	1004	3	)	)	PUNCT
ftr-294	1004	4	refers	refer	VERB
ftr-294	1004	5	is	be	AUX
ftr-294	1004	6	“	"	PUNCT
ftr-294	1004	7	abuse	abuse	NOUN
ftr-294	1004	8	of	of	ADP
ftr-294	1004	9	the	the	DET
ftr-294	1004	10	statute	statute	NOUN
ftr-294	1004	11	.	.	PUNCT
ftr-294	1004	12	”	"	PUNCT
ftr-294	1005	1	200	200	NUM
ftr-294	1005	2	nonetheless	nonetheless	ADV
ftr-294	1005	3	,	,	PUNCT
ftr-294	1005	4	the	the	DET
ftr-294	1005	5	legislative	legislative	ADJ
ftr-294	1005	6	history	history	NOUN
ftr-294	1005	7	of	of	ADP
ftr-294	1005	8	section	section	NOUN
ftr-294	1005	9	7805(b	7805(b	PROPN
ftr-294	1005	10	)	)	PUNCT
ftr-294	1005	11	provides	provide	VERB
ftr-294	1005	12	useful	useful	ADJ
ftr-294	1005	13	information	information	NOUN
ftr-294	1005	14	about	about	ADP
ftr-294	1005	15	congress	congress	PROPN
ftr-294	1005	16	’	'	PUNCT
ftr-294	1005	17	intent	intent	NOUN
ftr-294	1005	18	in	in	ADP
ftr-294	1005	19	enacting	enact	VERB
ftr-294	1005	20	section	section	NOUN
ftr-294	1005	21	7805(b)(3	7805(b)(3	NOUN
ftr-294	1005	22	)	)	PUNCT
ftr-294	1005	23	’s	’s	PART
ftr-294	1005	24	“	"	PUNCT
ftr-294	1005	25	abuse	abuse	NOUN
ftr-294	1005	26	exception	exception	NOUN
ftr-294	1005	27	.	.	PUNCT
ftr-294	1005	28	”	"	PUNCT
ftr-294	1006	1	section	section	NOUN
ftr-294	1006	2	7805(b	7805(b	PROPN
ftr-294	1006	3	)	)	PUNCT
ftr-294	1006	4	is	be	AUX
ftr-294	1006	5	part	part	NOUN
ftr-294	1006	6	of	of	ADP
ftr-294	1006	7	the	the	DET
ftr-294	1006	8	taxpayer	taxpayer	NOUN
ftr-294	1006	9	bill	bill	NOUN
ftr-294	1006	10	of	of	ADP
ftr-294	1006	11	rights	right	NOUN
ftr-294	1006	12	2	2	NUM
ftr-294	1006	13	[	[	X
ftr-294	1006	14	hereinafter	hereinafter	NOUN
ftr-294	1006	15	“	"	PUNCT
ftr-294	1006	16	tbor	tbor	PROPN
ftr-294	1006	17	2	2	NUM
ftr-294	1006	18	”	"	PUNCT
ftr-294	1006	19	]	]	PUNCT
ftr-294	1006	20	.	.	PUNCT
ftr-294	1007	1	the	the	DET
ftr-294	1007	2	idea	idea	NOUN
ftr-294	1007	3	for	for	ADP
ftr-294	1007	4	the	the	DET
ftr-294	1007	5	original	original	ADJ
ftr-294	1007	6	taxpayer	taxpayer	NOUN
ftr-294	1007	7	bill	bill	NOUN
ftr-294	1007	8	of	of	ADP
ftr-294	1007	9	rights	right	NOUN
ftr-294	1007	10	[	[	X
ftr-294	1007	11	hereinafter	hereinafter	NOUN
ftr-294	1007	12	“	"	PUNCT
ftr-294	1007	13	tbor	tbor	PROPN
ftr-294	1007	14	1	1	NUM
ftr-294	1007	15	”	"	PUNCT
ftr-294	1007	16	]	]	PUNCT
ftr-294	1007	17	appears	appear	VERB
ftr-294	1007	18	to	to	PART
ftr-294	1007	19	have	have	AUX
ftr-294	1007	20	emanated	emanate	VERB
ftr-294	1007	21	from	from	ADP
ftr-294	1007	22	the	the	DET
ftr-294	1007	23	first	first	ADJ
ftr-294	1007	24	speech	speech	NOUN
ftr-294	1007	25	then	then	ADV
ftr-294	1007	26	-	-	PUNCT
ftr-294	1007	27	democratic	democratic	ADJ
ftr-294	1007	28	representative	representative	PROPN
ftr-294	1007	29	harry	harry	PROPN
ftr-294	1007	30	reid	reid	PROPN
ftr-294	1007	31	201	201	NUM
ftr-294	1007	32	delivered	deliver	VERB
ftr-294	1007	33	to	to	ADP
ftr-294	1007	34	the	the	DET
ftr-294	1007	35	house	house	NOUN
ftr-294	1007	36	of	of	ADP
ftr-294	1007	37	representatives	representatives	PROPN
ftr-294	1007	38	.	.	PUNCT
ftr-294	1008	1	202	202	NUM
ftr-294	1008	2	in	in	ADP
ftr-294	1008	3	his	his	PRON
ftr-294	1008	4	“	"	PUNCT
ftr-294	1008	5	maiden	maiden	ADJ
ftr-294	1008	6	address	address	NOUN
ftr-294	1008	7	,	,	PUNCT
ftr-294	1008	8	”	"	PUNCT
ftr-294	1008	9	203	203	NUM
ftr-294	1008	10	representative	representative	NOUN
ftr-294	1008	11	reid	reid	PROPN
ftr-294	1008	12	expressed	express	VERB
ftr-294	1008	13	the	the	DET
ftr-294	1008	14	need	need	NOUN
ftr-294	1008	15	for	for	ADP
ftr-294	1008	16	legislation	legislation	NOUN
ftr-294	1008	17	that	that	PRON
ftr-294	1008	18	would	would	AUX
ftr-294	1008	19	“	"	PUNCT
ftr-294	1008	20	give	give	VERB
ftr-294	1008	21	the	the	DET
ftr-294	1008	22	average	average	ADJ
ftr-294	1008	23	taxpayer	taxpayer	NOUN
ftr-294	1008	24	.	.	PUNCT
ftr-294	1008	25	.	.	PUNCT
ftr-294	1008	26	.	.	PUNCT
ftr-294	1009	1	additional	additional	ADJ
ftr-294	1009	2	rights	right	NOUN
ftr-294	1009	3	in	in	ADP
ftr-294	1009	4	dealing	deal	VERB
ftr-294	1009	5	with	with	ADP
ftr-294	1009	6	the	the	DET
ftr-294	1009	7	internal	internal	ADJ
ftr-294	1009	8	revenue	revenue	NOUN
ftr-294	1009	9	service	service	NOUN
ftr-294	1009	10	.	.	PUNCT
ftr-294	1009	11	”	"	PUNCT
ftr-294	1010	1	204	204	NUM
ftr-294	1010	2	immediately	immediately	ADV
ftr-294	1010	3	after	after	ADP
ftr-294	1010	4	hearing	hear	VERB
ftr-294	1010	5	reid	reid	PROPN
ftr-294	1010	6	’s	’s	PART
ftr-294	1010	7	speech	speech	NOUN
ftr-294	1010	8	,	,	PUNCT
ftr-294	1010	9	republican	republican	PROPN
ftr-294	1010	10	senator	senator	PROPN
ftr-294	1010	11	david	david	PROPN
ftr-294	1010	12	pryor	pryor	PROPN
ftr-294	1010	13	communicated	communicate	VERB
ftr-294	1010	14	to	to	ADP
ftr-294	1010	15	reid	reid	PROPN
ftr-294	1010	16	his	his	PRON
ftr-294	1010	17	desire	desire	NOUN
ftr-294	1010	18	to	to	PART
ftr-294	1010	19	partner	partner	VERB
ftr-294	1010	20	in	in	ADP
ftr-294	1010	21	the	the	DET
ftr-294	1010	22	effort	effort	NOUN
ftr-294	1010	23	to	to	PART
ftr-294	1010	24	write	write	VERB
ftr-294	1010	25	and	and	CCONJ
ftr-294	1010	26	pass	pass	VERB
ftr-294	1010	27	this	this	DET
ftr-294	1010	28	legislation	legislation	NOUN
ftr-294	1010	29	.	.	PUNCT
ftr-294	1011	1	205	205	NUM
ftr-294	1012	1	the	the	DET
ftr-294	1012	2	final	final	ADJ
ftr-294	1012	3	version	version	NOUN
ftr-294	1012	4	of	of	ADP
ftr-294	1012	5	tbor	tbor	NOUN
ftr-294	1012	6	1	1	NUM
ftr-294	1012	7	was	be	AUX
ftr-294	1012	8	signed	sign	VERB
ftr-294	1012	9	into	into	ADP
ftr-294	1012	10	law	law	NOUN
ftr-294	1012	11	by	by	ADP
ftr-294	1012	12	president	president	PROPN
ftr-294	1012	13	ronald	ronald	PROPN
ftr-294	1012	14	regan	regan	PROPN
ftr-294	1012	15	in	in	ADP
ftr-294	1012	16	1988	1988	NUM
ftr-294	1012	17	206	206	NUM
ftr-294	1012	18	and	and	CCONJ
ftr-294	1012	19	enumerated	enumerate	VERB
ftr-294	1012	20	certain	certain	ADJ
ftr-294	1012	21	rights	right	NOUN
ftr-294	1012	22	of	of	ADP
ftr-294	1012	23	american	american	ADJ
ftr-294	1012	24	taxpayers	taxpayer	NOUN
ftr-294	1012	25	.	.	PUNCT
ftr-294	1013	1	207	207	NUM
ftr-294	1013	2	tbor	tbor	NOUN
ftr-294	1013	3	1	1	NUM
ftr-294	1013	4	required	require	VERB
ftr-294	1013	5	the	the	DET
ftr-294	1013	6	treasury	treasury	NOUN
ftr-294	1013	7	secretary	secretary	NOUN
ftr-294	1013	8	to	to	PART
ftr-294	1013	9	issue	issue	VERB
ftr-294	1013	10	a	a	DET
ftr-294	1013	11	“	"	PUNCT
ftr-294	1013	12	simple	simple	ADJ
ftr-294	1013	13	and	and	CCONJ
ftr-294	1013	14	nontechnical	nontechnical	ADJ
ftr-294	1013	15	”	"	PUNCT
ftr-294	1013	16	208	208	NUM
ftr-294	1013	17	statement	statement	NOUN
ftr-294	1013	18	describing	describe	VERB
ftr-294	1013	19	the	the	DET
ftr-294	1013	20	taxpayer	taxpayer	NOUN
ftr-294	1013	21	’s	’s	PART
ftr-294	1013	22	rights	right	NOUN
ftr-294	1013	23	,	,	PUNCT
ftr-294	1013	24	as	as	ADV
ftr-294	1013	25	well	well	ADV
ftr-294	1013	26	as	as	ADP
ftr-294	1013	27	an	an	DET
ftr-294	1013	28	explanation	explanation	NOUN
ftr-294	1013	29	of	of	ADP
ftr-294	1013	30	the	the	DET
ftr-294	1013	31	audit	audit	NOUN
ftr-294	1013	32	process	process	NOUN
ftr-294	1013	33	,	,	PUNCT
ftr-294	1013	34	the	the	DET
ftr-294	1013	35	method	method	NOUN
ftr-294	1013	36	of	of	ADP
ftr-294	1013	37	appeal	appeal	NOUN
ftr-294	1013	38	available	available	ADJ
ftr-294	1013	39	to	to	ADP
ftr-294	1013	40	the	the	DET
ftr-294	1013	41	taxpayer	taxpayer	NOUN
ftr-294	1013	42	,	,	PUNCT
ftr-294	1013	43	and	and	CCONJ
ftr-294	1013	44	the	the	DET
ftr-294	1013	45	methods	method	NOUN
ftr-294	1013	46	by	by	ADP
ftr-294	1013	47	which	which	PRON
ftr-294	1013	48	the	the	DET
ftr-294	1013	49	irs	irs	PROPN
ftr-294	1013	50	may	may	AUX
ftr-294	1013	51	collect	collect	VERB
ftr-294	1013	52	unpaid	unpaid	ADJ
ftr-294	1013	53	tax	tax	NOUN
ftr-294	1013	54	200	200	NUM
ftr-294	1013	55	.	.	PUNCT
ftr-294	1014	1	staff	staff	NOUN
ftr-294	1014	2	of	of	ADP
ftr-294	1014	3	joint	joint	ADJ
ftr-294	1014	4	comm	comm	NOUN
ftr-294	1014	5	.	.	PUNCT
ftr-294	1015	1	on	on	ADP
ftr-294	1015	2	taxation	taxation	NOUN
ftr-294	1015	3	,	,	PUNCT
ftr-294	1015	4	104th	104th	PROPN
ftr-294	1015	5	cong	cong	NOUN
ftr-294	1015	6	.	.	PROPN
ftr-294	1015	7	,	,	PUNCT
ftr-294	1015	8	background	background	NOUN
ftr-294	1015	9	and	and	CCONJ
ftr-294	1015	10	information	information	NOUN
ftr-294	1015	11	relating	relate	VERB
ftr-294	1015	12	to	to	ADP
ftr-294	1015	13	the	the	DET
ftr-294	1015	14	taxpayer	taxpayer	NOUN
ftr-294	1015	15	bill	bill	NOUN
ftr-294	1015	16	of	of	ADP
ftr-294	1015	17	rights	right	NOUN
ftr-294	1015	18	22	22	NUM
ftr-294	1015	19	(	(	PUNCT
ftr-294	1015	20	comm	comm	NOUN
ftr-294	1015	21	.	.	PUNCT
ftr-294	1016	1	print	print	NOUN
ftr-294	1016	2	1995	1995	NUM
ftr-294	1016	3	)	)	PUNCT
ftr-294	1016	4	.	.	PUNCT
ftr-294	1017	1	201	201	NUM
ftr-294	1017	2	.	.	PUNCT
ftr-294	1018	1	harry	harry	PROPN
ftr-294	1018	2	reid	reid	PROPN
ftr-294	1018	3	first	first	ADV
ftr-294	1018	4	became	become	VERB
ftr-294	1018	5	senator	senator	NOUN
ftr-294	1018	6	of	of	ADP
ftr-294	1018	7	nevada	nevada	PROPN
ftr-294	1018	8	in	in	ADP
ftr-294	1018	9	1986	1986	NUM
ftr-294	1018	10	.	.	PUNCT
ftr-294	1019	1	202	202	NUM
ftr-294	1019	2	.	.	NOUN
ftr-294	1019	3	138	138	NUM
ftr-294	1019	4	cong	cong	NOUN
ftr-294	1019	5	.	.	PUNCT
ftr-294	1020	1	rec	rec	PROPN
ftr-294	1020	2	.	.	PROPN
ftr-294	1020	3	2831	2831	NUM
ftr-294	1020	4	(	(	PUNCT
ftr-294	1020	5	1992	1992	NUM
ftr-294	1020	6	)	)	PUNCT
ftr-294	1020	7	(	(	PUNCT
ftr-294	1020	8	statement	statement	NOUN
ftr-294	1020	9	of	of	ADP
ftr-294	1020	10	sen	sen	PROPN
ftr-294	1020	11	.	.	PROPN
ftr-294	1020	12	harry	harry	PROPN
ftr-294	1020	13	reid	reid	PROPN
ftr-294	1020	14	,	,	PUNCT
ftr-294	1020	15	recounting	recount	VERB
ftr-294	1020	16	that	that	SCONJ
ftr-294	1020	17	“	"	PUNCT
ftr-294	1020	18	the	the	DET
ftr-294	1020	19	first	first	ADJ
ftr-294	1020	20	speech	speech	NOUN
ftr-294	1020	21	[	[	X
ftr-294	1020	22	he	he	PRON
ftr-294	1020	23	]	]	PUNCT
ftr-294	1020	24	gave	give	VERB
ftr-294	1020	25	on	on	ADP
ftr-294	1020	26	the	the	DET
ftr-294	1020	27	house	house	NOUN
ftr-294	1020	28	floor	floor	NOUN
ftr-294	1020	29	…	…	PUNCT
ftr-294	1020	30	related	relate	VERB
ftr-294	1020	31	to	to	ADP
ftr-294	1020	32	the	the	DET
ftr-294	1020	33	taxpayer	taxpayer	NOUN
ftr-294	1020	34	bill	bill	NOUN
ftr-294	1020	35	of	of	ADP
ftr-294	1020	36	rights	right	NOUN
ftr-294	1020	37	.	.	PUNCT
ftr-294	1020	38	”	"	PUNCT
ftr-294	1020	39	)	)	PUNCT
ftr-294	1020	40	.	.	PUNCT
ftr-294	1021	1	203	203	NUM
ftr-294	1021	2	.	.	PUNCT
ftr-294	1022	1	i	i	PRON
ftr-294	1022	2	d.	d.	PROPN
ftr-294	1022	3	at	at	ADP
ftr-294	1022	4	2822	2822	NUM
ftr-294	1022	5	(	(	PUNCT
ftr-294	1022	6	statement	statement	NOUN
ftr-294	1022	7	of	of	ADP
ftr-294	1022	8	sen	sen	PROPN
ftr-294	1022	9	.	.	PROPN
ftr-294	1022	10	david	david	PROPN
ftr-294	1022	11	pryor	pryor	PROPN
ftr-294	1022	12	,	,	PUNCT
ftr-294	1022	13	referring	refer	VERB
ftr-294	1022	14	to	to	ADP
ftr-294	1022	15	reid	reid	PROPN
ftr-294	1022	16	’s	’s	PART
ftr-294	1022	17	“	"	PUNCT
ftr-294	1022	18	maiden	maiden	ADJ
ftr-294	1022	19	address	address	NOUN
ftr-294	1022	20	”	"	PUNCT
ftr-294	1022	21	)	)	PUNCT
ftr-294	1022	22	.	.	PUNCT
ftr-294	1023	1	204	204	NUM
ftr-294	1023	2	.	.	PUNCT
ftr-294	1024	1	i	i	PRON
ftr-294	1024	2	d.	d.	PROPN
ftr-294	1024	3	see	see	VERB
ftr-294	1024	4	also	also	ADV
ftr-294	1024	5	irs	irs	PROPN
ftr-294	1024	6	implementation	implementation	NOUN
ftr-294	1024	7	of	of	ADP
ftr-294	1024	8	the	the	DET
ftr-294	1024	9	taxpayers	taxpayer	NOUN
ftr-294	1024	10	’	'	PUNCT
ftr-294	1024	11	bill	bill	NOUN
ftr-294	1024	12	of	of	ADP
ftr-294	1024	13	rights	right	NOUN
ftr-294	1024	14	:	:	PUNCT
ftr-294	1024	15	hearing	hear	VERB
ftr-294	1024	16	before	before	ADP
ftr-294	1024	17	the	the	DET
ftr-294	1024	18	subcomm	subcomm	NOUN
ftr-294	1024	19	.	.	PUNCT
ftr-294	1025	1	on	on	ADP
ftr-294	1025	2	private	private	ADJ
ftr-294	1025	3	retirement	retirement	NOUN
ftr-294	1025	4	plans	plan	NOUN
ftr-294	1025	5	and	and	CCONJ
ftr-294	1025	6	oversight	oversight	NOUN
ftr-294	1025	7	of	of	ADP
ftr-294	1025	8	the	the	DET
ftr-294	1025	9	internal	internal	ADJ
ftr-294	1025	10	revenue	revenue	NOUN
ftr-294	1025	11	service	service	NOUN
ftr-294	1025	12	of	of	ADP
ftr-294	1025	13	the	the	DET
ftr-294	1025	14	s.	s.	PROPN
ftr-294	1025	15	comm	comm	NOUN
ftr-294	1025	16	.	.	PUNCT
ftr-294	1026	1	on	on	ADP
ftr-294	1026	2	finance	finance	NOUN
ftr-294	1026	3	,	,	PUNCT
ftr-294	1026	4	101st	101st	PROPN
ftr-294	1026	5	cong	cong	PROPN
ftr-294	1026	6	.	.	PROPN
ftr-294	1026	7	,	,	PUNCT
ftr-294	1026	8	2d	2d	NUM
ftr-294	1026	9	sess	sess	NOUN
ftr-294	1026	10	.	.	PUNCT
ftr-294	1027	1	,	,	PUNCT
ftr-294	1027	2	3	3	NUM
ftr-294	1027	3	(	(	PUNCT
ftr-294	1027	4	1990	1990	NUM
ftr-294	1027	5	)	)	PUNCT
ftr-294	1027	6	(	(	PUNCT
ftr-294	1027	7	statement	statement	NOUN
ftr-294	1027	8	of	of	ADP
ftr-294	1027	9	harry	harry	PROPN
ftr-294	1027	10	reid	reid	PROPN
ftr-294	1027	11	)	)	PUNCT
ftr-294	1027	12	.	.	PUNCT
ftr-294	1028	1	205	205	NUM
ftr-294	1028	2	.	.	PUNCT
ftr-294	1029	1	this	this	DET
ftr-294	1029	2	event	event	NOUN
ftr-294	1029	3	is	be	AUX
ftr-294	1029	4	recounted	recount	VERB
ftr-294	1029	5	several	several	ADJ
ftr-294	1029	6	times	time	NOUN
ftr-294	1029	7	by	by	ADP
ftr-294	1029	8	senators	senators	PROPN
ftr-294	1029	9	pryor	pryor	PROPN
ftr-294	1029	10	and	and	CCONJ
ftr-294	1029	11	reid	reid	PROPN
ftr-294	1029	12	.	.	PROPN
ftr-294	1030	1	see	see	VERB
ftr-294	1030	2	,	,	PUNCT
ftr-294	1030	3	e.g.	e.g.	ADV
ftr-294	1030	4	,	,	PUNCT
ftr-294	1030	5	138	138	NUM
ftr-294	1030	6	cong	cong	NOUN
ftr-294	1030	7	.	.	PUNCT
ftr-294	1031	1	rec	rec	PROPN
ftr-294	1031	2	.	.	PROPN
ftr-294	1031	3	2822	2822	NUM
ftr-294	1031	4	,	,	PUNCT
ftr-294	1031	5	2831	2831	NUM
ftr-294	1031	6	(	(	PUNCT
ftr-294	1031	7	1992	1992	NUM
ftr-294	1031	8	)	)	PUNCT
ftr-294	1031	9	where	where	SCONJ
ftr-294	1031	10	senators	senator	NOUN
ftr-294	1031	11	pryor	pryor	PROPN
ftr-294	1031	12	and	and	CCONJ
ftr-294	1031	13	reid	reid	PROPN
ftr-294	1031	14	recount	recount	VERB
ftr-294	1031	15	the	the	DET
ftr-294	1031	16	formation	formation	NOUN
ftr-294	1031	17	of	of	ADP
ftr-294	1031	18	their	their	PRON
ftr-294	1031	19	partnership	partnership	NOUN
ftr-294	1031	20	.	.	PUNCT
ftr-294	1032	1	for	for	ADP
ftr-294	1032	2	instance	instance	NOUN
ftr-294	1032	3	,	,	PUNCT
ftr-294	1032	4	pryor	pryor	PROPN
ftr-294	1032	5	recounts	recount	VERB
ftr-294	1032	6	:	:	PUNCT
ftr-294	1032	7	“	"	PUNCT
ftr-294	1032	8	i	i	PRON
ftr-294	1032	9	will	will	AUX
ftr-294	1032	10	never	never	ADV
ftr-294	1032	11	forget	forget	VERB
ftr-294	1032	12	at	at	ADP
ftr-294	1032	13	the	the	DET
ftr-294	1032	14	conclusion	conclusion	NOUN
ftr-294	1032	15	of	of	ADP
ftr-294	1032	16	[	[	X
ftr-294	1032	17	reid	reid	PROPN
ftr-294	1032	18	’s	’s	PART
ftr-294	1032	19	maiden	maiden	ADJ
ftr-294	1032	20	address	address	NOUN
ftr-294	1032	21	]	]	PUNCT
ftr-294	1033	1	i	i	PRON
ftr-294	1033	2	sent	send	VERB
ftr-294	1033	3	the	the	DET
ftr-294	1033	4	distinguished	distinguished	ADJ
ftr-294	1033	5	senator	senator	NOUN
ftr-294	1033	6	a	a	DET
ftr-294	1033	7	note	note	NOUN
ftr-294	1033	8	saying	say	VERB
ftr-294	1033	9	i	i	PRON
ftr-294	1033	10	want	want	VERB
ftr-294	1033	11	to	to	PART
ftr-294	1033	12	be	be	AUX
ftr-294	1033	13	your	your	PRON
ftr-294	1033	14	partner	partner	NOUN
ftr-294	1033	15	,	,	PUNCT
ftr-294	1033	16	i	i	PRON
ftr-294	1033	17	want	want	VERB
ftr-294	1033	18	to	to	PART
ftr-294	1033	19	join	join	VERB
ftr-294	1033	20	with	with	ADP
ftr-294	1033	21	you	you	PRON
ftr-294	1033	22	because	because	SCONJ
ftr-294	1033	23	we	we	PRON
ftr-294	1033	24	need	need	VERB
ftr-294	1033	25	to	to	PART
ftr-294	1033	26	give	give	VERB
ftr-294	1033	27	the	the	DET
ftr-294	1033	28	average	average	ADJ
ftr-294	1033	29	taxpayer	taxpayer	NOUN
ftr-294	1033	30	in	in	ADP
ftr-294	1033	31	our	our	PRON
ftr-294	1033	32	country	country	NOUN
ftr-294	1033	33	additional	additional	ADJ
ftr-294	1033	34	rights	right	NOUN
ftr-294	1033	35	in	in	ADP
ftr-294	1033	36	dealing	deal	VERB
ftr-294	1033	37	with	with	ADP
ftr-294	1033	38	the	the	DET
ftr-294	1033	39	internal	internal	ADJ
ftr-294	1033	40	revenue	revenue	NOUN
ftr-294	1033	41	service	service	NOUN
ftr-294	1033	42	.	.	PUNCT
ftr-294	1033	43	”	"	PUNCT
ftr-294	1034	1	i	i	PRON
ftr-294	1034	2	d.	d.	VERB
ftr-294	1034	3	at	at	ADP
ftr-294	1034	4	2822	2822	NUM
ftr-294	1034	5	.	.	PUNCT
ftr-294	1035	1	206	206	NUM
ftr-294	1035	2	.	.	PUNCT
ftr-294	1036	1	pub	pub	NOUN
ftr-294	1036	2	.	.	PUNCT
ftr-294	1037	1	l.	l.	PROPN
ftr-294	1037	2	100	100	NUM
ftr-294	1037	3	-	-	SYM
ftr-294	1037	4	647	647	NUM
ftr-294	1037	5	,	,	PUNCT
ftr-294	1037	6	102	102	NUM
ftr-294	1037	7	stat	stat	NOUN
ftr-294	1037	8	.	.	PUNCT
ftr-294	1038	1	3342	3342	NUM
ftr-294	1038	2	,	,	PUNCT
ftr-294	1038	3	3730–52	3730–52	NUM
ftr-294	1038	4	(	(	PUNCT
ftr-294	1038	5	1988	1988	NUM
ftr-294	1038	6	)	)	PUNCT
ftr-294	1038	7	.	.	PUNCT
ftr-294	1039	1	207	207	NUM
ftr-294	1039	2	.	.	PUNCT
ftr-294	1040	1	the	the	DET
ftr-294	1040	2	taxpayer	taxpayer	NOUN
ftr-294	1040	3	bill	bill	NOUN
ftr-294	1040	4	of	of	ADP
ftr-294	1040	5	rights	right	NOUN
ftr-294	1040	6	was	be	AUX
ftr-294	1040	7	enacted	enact	VERB
ftr-294	1040	8	in	in	ADP
ftr-294	1040	9	sections	section	NOUN
ftr-294	1040	10	6226	6226	NUM
ftr-294	1040	11	through	through	ADP
ftr-294	1040	12	6247	6247	NUM
ftr-294	1040	13	of	of	ADP
ftr-294	1040	14	the	the	DET
ftr-294	1040	15	technical	technical	ADJ
ftr-294	1040	16	and	and	CCONJ
ftr-294	1040	17	miscellaneous	miscellaneous	ADJ
ftr-294	1040	18	revenue	revenue	NOUN
ftr-294	1040	19	act	act	NOUN
ftr-294	1040	20	of	of	ADP
ftr-294	1040	21	1988	1988	NUM
ftr-294	1040	22	(	(	PUNCT
ftr-294	1040	23	tamra	tamra	NOUN
ftr-294	1040	24	)	)	PUNCT
ftr-294	1040	25	,	,	PUNCT
ftr-294	1040	26	pub	pub	NOUN
ftr-294	1040	27	.	.	PUNCT
ftr-294	1041	1	l.	l.	PROPN
ftr-294	1041	2	100	100	NUM
ftr-294	1041	3	-	-	SYM
ftr-294	1041	4	647	647	NUM
ftr-294	1041	5	,	,	PUNCT
ftr-294	1041	6	102	102	NUM
ftr-294	1041	7	stat	stat	NOUN
ftr-294	1041	8	.	.	PUNCT
ftr-294	1042	1	3342	3342	NUM
ftr-294	1042	2	,	,	PUNCT
ftr-294	1042	3	3730–52	3730–52	NUM
ftr-294	1042	4	(	(	PUNCT
ftr-294	1042	5	1988	1988	NUM
ftr-294	1042	6	)	)	PUNCT
ftr-294	1042	7	.	.	PUNCT
ftr-294	1043	1	208	208	NUM
ftr-294	1043	2	.	.	PUNCT
ftr-294	1044	1	pub	pub	NOUN
ftr-294	1044	2	.	.	PUNCT
ftr-294	1045	1	l.	l.	PROPN
ftr-294	1045	2	100	100	NUM
ftr-294	1045	3	-	-	SYM
ftr-294	1045	4	647	647	NUM
ftr-294	1045	5	,	,	PUNCT
ftr-294	1045	6	§	§	PROPN
ftr-294	1045	7	§	§	PROPN
ftr-294	1045	8	6247	6247	NUM
ftr-294	1045	9	-	-	SYM
ftr-294	1045	10	51	51	NUM
ftr-294	1045	11	,	,	PUNCT
ftr-294	1045	12	102	102	NUM
ftr-294	1045	13	stat	stat	NOUN
ftr-294	1045	14	.	.	PUNCT
ftr-294	1046	1	3342	3342	NUM
ftr-294	1046	2	,	,	PUNCT
ftr-294	1046	3	3730–52	3730–52	NUM
ftr-294	1046	4	(	(	PUNCT
ftr-294	1046	5	1988	1988	NUM
ftr-294	1046	6	)	)	PUNCT
ftr-294	1046	7	.	.	PUNCT
ftr-294	1047	1	2013	2013	NUM
ftr-294	1047	2	]	]	PUNCT
ftr-294	1047	3	tax	tax	NOUN
ftr-294	1047	4	abuse	abuse	NOUN
ftr-294	1047	5	according	accord	VERB
ftr-294	1047	6	to	to	ADP
ftr-294	1047	7	whom	whom	PRON
ftr-294	1047	8	?	?	PUNCT
ftr-294	1048	1	37	37	NUM
ftr-294	1048	2	liabilities	liability	NOUN
ftr-294	1048	3	.	.	PUNCT
ftr-294	1049	1	209	209	NUM
ftr-294	1049	2	tbor	tbor	NOUN
ftr-294	1049	3	1	1	NUM
ftr-294	1049	4	also	also	ADV
ftr-294	1049	5	expanded	expand	VERB
ftr-294	1049	6	the	the	DET
ftr-294	1049	7	rights	right	NOUN
ftr-294	1049	8	of	of	ADP
ftr-294	1049	9	taxpayers	taxpayer	NOUN
ftr-294	1049	10	by	by	ADP
ftr-294	1049	11	,	,	PUNCT
ftr-294	1049	12	for	for	ADP
ftr-294	1049	13	instance	instance	NOUN
ftr-294	1049	14	,	,	PUNCT
ftr-294	1049	15	allowing	allow	VERB
ftr-294	1049	16	a	a	DET
ftr-294	1049	17	taxpayer	taxpayer	NOUN
ftr-294	1049	18	to	to	PART
ftr-294	1049	19	recover	recover	VERB
ftr-294	1049	20	previously	previously	ADV
ftr-294	1049	21	unrecoverable	unrecoverable	ADJ
ftr-294	1049	22	administrative	administrative	ADJ
ftr-294	1049	23	and	and	CCONJ
ftr-294	1049	24	litigation	litigation	NOUN
ftr-294	1049	25	costs	cost	NOUN
ftr-294	1049	26	from	from	ADP
ftr-294	1049	27	the	the	DET
ftr-294	1049	28	irs	irs	PROPN
ftr-294	1049	29	,	,	PUNCT
ftr-294	1049	30	210	210	NUM
ftr-294	1049	31	creating	create	VERB
ftr-294	1049	32	“	"	PUNCT
ftr-294	1049	33	the	the	DET
ftr-294	1049	34	right	right	NOUN
ftr-294	1049	35	of	of	ADP
ftr-294	1049	36	the	the	DET
ftr-294	1049	37	taxpayer	taxpayer	NOUN
ftr-294	1049	38	to	to	PART
ftr-294	1049	39	rely	rely	VERB
ftr-294	1049	40	on	on	ADP
ftr-294	1049	41	the	the	DET
ftr-294	1049	42	written	write	VERB
ftr-294	1049	43	advice	advice	NOUN
ftr-294	1049	44	of	of	ADP
ftr-294	1049	45	the	the	DET
ftr-294	1049	46	internal	internal	ADJ
ftr-294	1049	47	revenue	revenue	NOUN
ftr-294	1049	48	service	service	NOUN
ftr-294	1049	49	,	,	PUNCT
ftr-294	1049	50	”	"	PUNCT
ftr-294	1049	51	211	211	NUM
ftr-294	1049	52	by	by	ADP
ftr-294	1049	53	abating	abate	VERB
ftr-294	1049	54	penalties	penalty	NOUN
ftr-294	1049	55	under	under	ADP
ftr-294	1049	56	certain	certain	ADJ
ftr-294	1049	57	circumstances	circumstance	NOUN
ftr-294	1049	58	when	when	SCONJ
ftr-294	1049	59	the	the	DET
ftr-294	1049	60	relied	rely	VERB
ftr-294	1049	61	-	-	PUNCT
ftr-294	1049	62	upon	upon	ADP
ftr-294	1049	63	advice	advice	NOUN
ftr-294	1049	64	was	be	AUX
ftr-294	1049	65	erroneous	erroneous	ADJ
ftr-294	1049	66	,	,	PUNCT
ftr-294	1049	67	212	212	NUM
ftr-294	1049	68	creating	create	VERB
ftr-294	1049	69	new	new	ADJ
ftr-294	1049	70	causes	cause	NOUN
ftr-294	1049	71	of	of	ADP
ftr-294	1049	72	action	action	NOUN
ftr-294	1049	73	against	against	ADP
ftr-294	1049	74	the	the	DET
ftr-294	1049	75	irs	irs	PROPN
ftr-294	1049	76	for	for	ADP
ftr-294	1049	77	negligently	negligently	ADV
ftr-294	1049	78	failing	fail	VERB
ftr-294	1049	79	to	to	PART
ftr-294	1049	80	release	release	VERB
ftr-294	1049	81	a	a	DET
ftr-294	1049	82	taxpayer	taxpayer	NOUN
ftr-294	1049	83	lien	lien	NOUN
ftr-294	1049	84	,	,	PUNCT
ftr-294	1049	85	213	213	NUM
ftr-294	1049	86	and	and	CCONJ
ftr-294	1049	87	for	for	ADP
ftr-294	1049	88	recklessly	recklessly	ADV
ftr-294	1049	89	or	or	CCONJ
ftr-294	1049	90	negligently	negligently	ADV
ftr-294	1049	91	disregarding	disregard	VERB
ftr-294	1049	92	provisions	provision	NOUN
ftr-294	1049	93	of	of	ADP
ftr-294	1049	94	the	the	DET
ftr-294	1049	95	code	code	NOUN
ftr-294	1049	96	and/or	and/or	CCONJ
ftr-294	1049	97	regulations	regulation	NOUN
ftr-294	1049	98	.	.	PUNCT
ftr-294	1050	1	214	214	NUM
ftr-294	1050	2	in	in	ADP
ftr-294	1050	3	1996	1996	NUM
ftr-294	1050	4	,	,	PUNCT
ftr-294	1050	5	the	the	DET
ftr-294	1050	6	taxpayer	taxpayer	NOUN
ftr-294	1050	7	bill	bill	NOUN
ftr-294	1050	8	of	of	ADP
ftr-294	1050	9	rights	right	NOUN
ftr-294	1050	10	2	2	NUM
ftr-294	1050	11	,	,	PUNCT
ftr-294	1050	12	of	of	ADP
ftr-294	1050	13	which	which	PRON
ftr-294	1050	14	new	new	ADJ
ftr-294	1050	15	section	section	NOUN
ftr-294	1050	16	7805(b	7805(b	PROPN
ftr-294	1050	17	)	)	PUNCT
ftr-294	1050	18	is	be	AUX
ftr-294	1050	19	part	part	NOUN
ftr-294	1050	20	,	,	PUNCT
ftr-294	1050	21	was	be	AUX
ftr-294	1050	22	enacted	enact	VERB
ftr-294	1050	23	to	to	PART
ftr-294	1050	24	improve	improve	VERB
ftr-294	1050	25	upon	upon	SCONJ
ftr-294	1050	26	and	and	CCONJ
ftr-294	1050	27	increase	increase	VERB
ftr-294	1050	28	the	the	DET
ftr-294	1050	29	taxpayer	taxpayer	NOUN
ftr-294	1050	30	protections	protection	NOUN
ftr-294	1050	31	provided	provide	VERB
ftr-294	1050	32	by	by	ADP
ftr-294	1050	33	tbor	tbor	NOUN
ftr-294	1050	34	1	1	NUM
ftr-294	1050	35	.	.	NOUN
ftr-294	1050	36	215	215	NUM
ftr-294	1050	37	senator	senator	NOUN
ftr-294	1050	38	pryor	pryor	PROPN
ftr-294	1050	39	and	and	CCONJ
ftr-294	1050	40	now	now	ADV
ftr-294	1050	41	-	-	PUNCT
ftr-294	1050	42	senator	senator	NOUN
ftr-294	1050	43	reid	reid	PROPN
ftr-294	1050	44	were	be	AUX
ftr-294	1050	45	again	again	ADV
ftr-294	1050	46	at	at	ADP
ftr-294	1050	47	the	the	DET
ftr-294	1050	48	forefront	forefront	NOUN
ftr-294	1050	49	in	in	ADP
ftr-294	1050	50	advocating	advocate	VERB
ftr-294	1050	51	this	this	DET
ftr-294	1050	52	legislation	legislation	NOUN
ftr-294	1050	53	.	.	PUNCT
ftr-294	1051	1	216	216	NUM
ftr-294	1051	2	the	the	DET
ftr-294	1051	3	issue	issue	NOUN
ftr-294	1051	4	of	of	ADP
ftr-294	1051	5	retroactive	retroactive	ADJ
ftr-294	1051	6	regulation	regulation	NOUN
ftr-294	1051	7	was	be	AUX
ftr-294	1051	8	not	not	PART
ftr-294	1051	9	discussed	discuss	VERB
ftr-294	1051	10	in	in	ADP
ftr-294	1051	11	the	the	DET
ftr-294	1051	12	first	first	ADJ
ftr-294	1051	13	hearing	hearing	NOUN
ftr-294	1051	14	relating	relate	VERB
ftr-294	1051	15	to	to	ADP
ftr-294	1051	16	tbor	tbor	NOUN
ftr-294	1051	17	2	2	NUM
ftr-294	1051	18	.	.	PUNCT
ftr-294	1052	1	this	this	DET
ftr-294	1052	2	first	first	ADJ
ftr-294	1052	3	hearing	hearing	NOUN
ftr-294	1052	4	,	,	PUNCT
ftr-294	1052	5	held	hold	VERB
ftr-294	1052	6	by	by	ADP
ftr-294	1052	7	the	the	DET
ftr-294	1052	8	senate	senate	PROPN
ftr-294	1052	9	finance	finance	PROPN
ftr-294	1052	10	committee	committee	PROPN
ftr-294	1052	11	in	in	ADP
ftr-294	1052	12	april	april	PROPN
ftr-294	1052	13	1990	1990	NUM
ftr-294	1052	14	,	,	PUNCT
ftr-294	1052	15	was	be	AUX
ftr-294	1052	16	held	hold	VERB
ftr-294	1052	17	to	to	PART
ftr-294	1052	18	evaluate	evaluate	VERB
ftr-294	1052	19	whether	whether	SCONJ
ftr-294	1052	20	the	the	DET
ftr-294	1052	21	irs	irs	PROPN
ftr-294	1052	22	was	be	AUX
ftr-294	1052	23	implementing	implement	VERB
ftr-294	1052	24	tbor	tbor	NOUN
ftr-294	1052	25	1	1	NUM
ftr-294	1052	26	in	in	ADP
ftr-294	1052	27	a	a	DET
ftr-294	1052	28	manner	manner	NOUN
ftr-294	1052	29	which	which	PRON
ftr-294	1052	30	set	set	VERB
ftr-294	1052	31	“	"	PUNCT
ftr-294	1052	32	the	the	DET
ftr-294	1052	33	individual	individual	ADJ
ftr-294	1052	34	rights	right	NOUN
ftr-294	1052	35	of	of	ADP
ftr-294	1052	36	the	the	DET
ftr-294	1052	37	209	209	NUM
ftr-294	1052	38	.	.	PUNCT
ftr-294	1053	1	for	for	ADP
ftr-294	1053	2	the	the	DET
ftr-294	1053	3	full	full	ADJ
ftr-294	1053	4	document	document	NOUN
ftr-294	1053	5	explaining	explain	VERB
ftr-294	1053	6	these	these	DET
ftr-294	1053	7	items	item	NOUN
ftr-294	1053	8	,	,	PUNCT
ftr-294	1053	9	see	see	VERB
ftr-294	1053	10	internal	internal	ADJ
ftr-294	1053	11	revenue	revenue	NOUN
ftr-294	1053	12	service	service	NOUN
ftr-294	1053	13	,	,	PUNCT
ftr-294	1053	14	declaration	declaration	NOUN
ftr-294	1053	15	of	of	ADP
ftr-294	1053	16	taxpayer	taxpayer	NOUN
ftr-294	1053	17	rights	right	NOUN
ftr-294	1053	18	,	,	PUNCT
ftr-294	1053	19	publication	publication	NOUN
ftr-294	1053	20	1	1	NUM
ftr-294	1053	21	,	,	PUNCT
ftr-294	1053	22	http://www.irs.gov/pub/irspdf/p1.pdf	http://www.irs.gov/pub/irspdf/p1.pdf	PROPN
ftr-294	1053	23	.	.	PUNCT
ftr-294	1054	1	as	as	SCONJ
ftr-294	1054	2	explained	explain	VERB
ftr-294	1054	3	at	at	ADP
ftr-294	1054	4	the	the	DET
ftr-294	1054	5	beginning	beginning	NOUN
ftr-294	1054	6	of	of	ADP
ftr-294	1054	7	this	this	DET
ftr-294	1054	8	publication	publication	NOUN
ftr-294	1054	9	“	"	PUNCT
ftr-294	1054	10	[	[	X
ftr-294	1054	11	t]he	t]he	X
ftr-294	1054	12	first	first	ADJ
ftr-294	1054	13	part	part	NOUN
ftr-294	1054	14	.	.	PUNCT
ftr-294	1054	15	.	.	PUNCT
ftr-294	1055	1	.	.	PUNCT
ftr-294	1056	1	explains	explain	VERB
ftr-294	1056	2	some	some	PRON
ftr-294	1056	3	of	of	ADP
ftr-294	1056	4	[	[	X
ftr-294	1056	5	the	the	X
ftr-294	1056	6	]	]	X
ftr-294	1056	7	taxpayer	taxpayer	NOUN
ftr-294	1056	8	’s	’s	PART
ftr-294	1056	9	most	most	ADV
ftr-294	1056	10	important	important	ADJ
ftr-294	1056	11	rights	right	NOUN
ftr-294	1056	12	.	.	PUNCT
ftr-294	1056	13	.	.	PUNCT
ftr-294	1056	14	.	.	PUNCT
ftr-294	1056	15	.	.	PUNCT
ftr-294	1057	1	the	the	DET
ftr-294	1057	2	second	second	ADJ
ftr-294	1057	3	part	part	NOUN
ftr-294	1057	4	explains	explain	VERB
ftr-294	1057	5	the	the	DET
ftr-294	1057	6	examination	examination	NOUN
ftr-294	1057	7	,	,	PUNCT
ftr-294	1057	8	appeal	appeal	NOUN
ftr-294	1057	9	,	,	PUNCT
ftr-294	1057	10	collection	collection	NOUN
ftr-294	1057	11	,	,	PUNCT
ftr-294	1057	12	and	and	CCONJ
ftr-294	1057	13	refund	refund	NOUN
ftr-294	1057	14	processes	process	NOUN
ftr-294	1057	15	.	.	PUNCT
ftr-294	1057	16	”	"	PUNCT
ftr-294	1058	1	i	i	PRON
ftr-294	1058	2	d.	d.	PROPN
ftr-294	1058	3	210	210	NUM
ftr-294	1058	4	.	.	PUNCT
ftr-294	1058	5	i.r.c	i.r.c	NOUN
ftr-294	1058	6	.	.	PUNCT
ftr-294	1059	1	§	§	PROPN
ftr-294	1059	2	7430	7430	NUM
ftr-294	1059	3	(	(	PUNCT
ftr-294	1059	4	2006	2006	NUM
ftr-294	1059	5	)	)	PUNCT
ftr-294	1059	6	.	.	PUNCT
ftr-294	1060	1	see	see	VERB
ftr-294	1060	2	also	also	ADV
ftr-294	1060	3	142	142	NUM
ftr-294	1060	4	cong	cong	NOUN
ftr-294	1060	5	.	.	PUNCT
ftr-294	1061	1	rec	rec	PROPN
ftr-294	1061	2	.	.	PROPN
ftr-294	1061	3	17371	17371	NUM
ftr-294	1061	4	(	(	PUNCT
ftr-294	1061	5	1996	1996	NUM
ftr-294	1061	6	)	)	PUNCT
ftr-294	1061	7	(	(	PUNCT
ftr-294	1061	8	senator	senator	PROPN
ftr-294	1061	9	pryor	pryor	PROPN
ftr-294	1061	10	explains	explain	VERB
ftr-294	1061	11	tbor	tbor	NOUN
ftr-294	1061	12	1	1	NUM
ftr-294	1061	13	and	and	CCONJ
ftr-294	1061	14	states	state	VERB
ftr-294	1061	15	that	that	SCONJ
ftr-294	1061	16	it	it	PRON
ftr-294	1061	17	provided	provide	VERB
ftr-294	1061	18	“	"	PUNCT
ftr-294	1061	19	the	the	DET
ftr-294	1061	20	right	right	NOUN
ftr-294	1061	21	of	of	ADP
ftr-294	1061	22	the	the	DET
ftr-294	1061	23	taxpayer	taxpayer	NOUN
ftr-294	1061	24	to	to	PART
ftr-294	1061	25	recover	recover	VERB
ftr-294	1061	26	,	,	PUNCT
ftr-294	1061	27	for	for	ADP
ftr-294	1061	28	the	the	DET
ftr-294	1061	29	first	first	ADJ
ftr-294	1061	30	time	time	NOUN
ftr-294	1061	31	,	,	PUNCT
ftr-294	1061	32	civil	civil	ADJ
ftr-294	1061	33	damages	damage	NOUN
ftr-294	1061	34	and	and	CCONJ
ftr-294	1061	35	attorney	attorney	NOUN
ftr-294	1061	36	’s	’s	PART
ftr-294	1061	37	fees	fee	NOUN
ftr-294	1061	38	from	from	ADP
ftr-294	1061	39	the	the	DET
ftr-294	1061	40	internal	internal	ADJ
ftr-294	1061	41	revenue	revenue	NOUN
ftr-294	1061	42	service	service	NOUN
ftr-294	1061	43	.	.	PUNCT
ftr-294	1061	44	”	"	PUNCT
ftr-294	1061	45	)	)	PUNCT
ftr-294	1061	46	.	.	PUNCT
ftr-294	1062	1	211	211	NUM
ftr-294	1062	2	.	.	PUNCT
ftr-294	1063	1	i	i	PRON
ftr-294	1063	2	d.	d.	PROPN
ftr-294	1063	3	212	212	NUM
ftr-294	1063	4	.	.	PUNCT
ftr-294	1064	1	pub	pub	NOUN
ftr-294	1064	2	.	.	PUNCT
ftr-294	1065	1	l.	l.	PROPN
ftr-294	1065	2	100	100	NUM
ftr-294	1065	3	-	-	SYM
ftr-294	1065	4	647	647	NUM
ftr-294	1065	5	,	,	PUNCT
ftr-294	1065	6	§	§	PROPN
ftr-294	1065	7	6229	6229	NUM
ftr-294	1065	8	,	,	PUNCT
ftr-294	1065	9	102	102	NUM
ftr-294	1065	10	stat	stat	NOUN
ftr-294	1065	11	.	.	PUNCT
ftr-294	1066	1	3342	3342	NUM
ftr-294	1066	2	,	,	PUNCT
ftr-294	1066	3	3733	3733	NUM
ftr-294	1066	4	(	(	PUNCT
ftr-294	1066	5	1988	1988	NUM
ftr-294	1066	6	)	)	PUNCT
ftr-294	1066	7	(	(	PUNCT
ftr-294	1066	8	amending	amend	VERB
ftr-294	1066	9	i.r.c	i.r.c	NOUN
ftr-294	1066	10	.	.	PUNCT
ftr-294	1067	1	§	§	PROPN
ftr-294	1067	2	6404(f)(1	6404(f)(1	NUM
ftr-294	1067	3	)	)	PUNCT
ftr-294	1067	4	which	which	PRON
ftr-294	1067	5	reads	read	VERB
ftr-294	1067	6	:	:	PUNCT
ftr-294	1067	7	“	"	PUNCT
ftr-294	1067	8	the	the	DET
ftr-294	1067	9	secretary	secretary	NOUN
ftr-294	1067	10	shall	shall	AUX
ftr-294	1067	11	abate	abate	VERB
ftr-294	1067	12	any	any	DET
ftr-294	1067	13	portion	portion	NOUN
ftr-294	1067	14	of	of	ADP
ftr-294	1067	15	any	any	DET
ftr-294	1067	16	penalty	penalty	NOUN
ftr-294	1067	17	or	or	CCONJ
ftr-294	1067	18	addition	addition	NOUN
ftr-294	1067	19	to	to	AUX
ftr-294	1067	20	tax	tax	VERB
ftr-294	1067	21	attributable	attributable	ADJ
ftr-294	1067	22	to	to	ADP
ftr-294	1067	23	erroneous	erroneous	ADJ
ftr-294	1067	24	advice	advice	NOUN
ftr-294	1067	25	furnished	furnish	VERB
ftr-294	1067	26	to	to	ADP
ftr-294	1067	27	the	the	DET
ftr-294	1067	28	taxpayer	taxpayer	NOUN
ftr-294	1067	29	in	in	ADP
ftr-294	1067	30	writing	writing	NOUN
ftr-294	1067	31	by	by	ADP
ftr-294	1067	32	an	an	DET
ftr-294	1067	33	officer	officer	NOUN
ftr-294	1067	34	or	or	CCONJ
ftr-294	1067	35	employee	employee	NOUN
ftr-294	1067	36	of	of	ADP
ftr-294	1067	37	the	the	DET
ftr-294	1067	38	internal	internal	ADJ
ftr-294	1067	39	revenue	revenue	NOUN
ftr-294	1067	40	service	service	NOUN
ftr-294	1067	41	,	,	PUNCT
ftr-294	1067	42	acting	act	VERB
ftr-294	1067	43	in	in	ADP
ftr-294	1067	44	such	such	ADJ
ftr-294	1067	45	officer	officer	NOUN
ftr-294	1067	46	’s	’s	PART
ftr-294	1067	47	or	or	CCONJ
ftr-294	1067	48	employee	employee	NOUN
ftr-294	1067	49	’s	’s	PART
ftr-294	1067	50	official	official	ADJ
ftr-294	1067	51	capacity	capacity	NOUN
ftr-294	1067	52	.	.	PUNCT
ftr-294	1067	53	”	"	PUNCT
ftr-294	1067	54	)	)	PUNCT
ftr-294	1067	55	213	213	NUM
ftr-294	1067	56	.	.	PUNCT
ftr-294	1067	57	i.r.c	i.r.c	NOUN
ftr-294	1067	58	.	.	PUNCT
ftr-294	1068	1	§	§	PROPN
ftr-294	1068	2	7432	7432	NUM
ftr-294	1068	3	(	(	PUNCT
ftr-294	1068	4	2006	2006	NUM
ftr-294	1068	5	)	)	PUNCT
ftr-294	1068	6	.	.	PUNCT
ftr-294	1069	1	214	214	NUM
ftr-294	1069	2	.	.	PUNCT
ftr-294	1069	3	i.r.c	i.r.c	NOUN
ftr-294	1069	4	.	.	PUNCT
ftr-294	1070	1	§	§	PROPN
ftr-294	1070	2	7433	7433	NUM
ftr-294	1070	3	(	(	PUNCT
ftr-294	1070	4	2006	2006	NUM
ftr-294	1070	5	)	)	PUNCT
ftr-294	1070	6	.	.	PUNCT
ftr-294	1071	1	215	215	NUM
ftr-294	1071	2	.	.	X
ftr-294	1072	1	see	see	VERB
ftr-294	1072	2	,	,	PUNCT
ftr-294	1072	3	e.g.	e.g.	ADV
ftr-294	1072	4	,	,	PUNCT
ftr-294	1072	5	reforms	reform	NOUN
ftr-294	1072	6	to	to	PART
ftr-294	1072	7	establish	establish	VERB
ftr-294	1072	8	taxpayer	taxpayer	NOUN
ftr-294	1072	9	safeguards	safeguard	NOUN
ftr-294	1072	10	and	and	CCONJ
ftr-294	1072	11	protect	protect	VERB
ftr-294	1072	12	the	the	DET
ftr-294	1072	13	rights	right	NOUN
ftr-294	1072	14	of	of	ADP
ftr-294	1072	15	taxpayers	taxpayer	NOUN
ftr-294	1072	16	under	under	ADP
ftr-294	1072	17	the	the	DET
ftr-294	1072	18	internal	internal	ADJ
ftr-294	1072	19	revenue	revenue	NOUN
ftr-294	1072	20	code	code	NOUN
ftr-294	1072	21	:	:	PUNCT
ftr-294	1072	22	hearings	hearing	NOUN
ftr-294	1072	23	before	before	ADP
ftr-294	1072	24	the	the	DET
ftr-294	1072	25	subcomm	subcomm	NOUN
ftr-294	1072	26	.	.	PUNCT
ftr-294	1073	1	on	on	ADP
ftr-294	1073	2	oversight	oversight	NOUN
ftr-294	1073	3	of	of	ADP
ftr-294	1073	4	the	the	DET
ftr-294	1073	5	h.r	h.r	PROPN
ftr-294	1073	6	.	.	PROPN
ftr-294	1073	7	comm	comm	NOUN
ftr-294	1073	8	.	.	PUNCT
ftr-294	1074	1	on	on	ADP
ftr-294	1074	2	ways	way	NOUN
ftr-294	1074	3	and	and	CCONJ
ftr-294	1074	4	means	mean	NOUN
ftr-294	1074	5	,	,	PUNCT
ftr-294	1074	6	102d	102d	NUM
ftr-294	1074	7	cong	cong	NOUN
ftr-294	1074	8	.	.	PUNCT
ftr-294	1075	1	[	[	X
ftr-294	1075	2	hereinafter	hereinafter	NOUN
ftr-294	1075	3	1991	1991	NUM
ftr-294	1075	4	house	house	NOUN
ftr-294	1075	5	hearings	hearing	NOUN
ftr-294	1075	6	]	]	PUNCT
ftr-294	1075	7	(	(	PUNCT
ftr-294	1075	8	press	press	NOUN
ftr-294	1075	9	release	release	NOUN
ftr-294	1075	10	july	july	PROPN
ftr-294	1075	11	12	12	NUM
ftr-294	1075	12	,	,	PUNCT
ftr-294	1075	13	1991	1991	NUM
ftr-294	1075	14	)	)	PUNCT
ftr-294	1075	15	(	(	PUNCT
ftr-294	1075	16	“	"	PUNCT
ftr-294	1075	17	the	the	DET
ftr-294	1075	18	honorable	honorable	ADJ
ftr-294	1075	19	j.	j.	PROPN
ftr-294	1075	20	j.	j.	PROPN
ftr-294	1075	21	pickle	pickle	PROPN
ftr-294	1075	22	(	(	PUNCT
ftr-294	1075	23	d.	d.	PROPN
ftr-294	1075	24	texas	texas	PROPN
ftr-294	1075	25	)	)	PUNCT
ftr-294	1075	26	chairman	chairman	NOUN
ftr-294	1075	27	of	of	ADP
ftr-294	1075	28	the	the	DET
ftr-294	1075	29	subcommittee	subcommittee	NOUN
ftr-294	1075	30	on	on	ADP
ftr-294	1075	31	oversight	oversight	NOUN
ftr-294	1075	32	,	,	PUNCT
ftr-294	1075	33	committee	committee	NOUN
ftr-294	1075	34	on	on	ADP
ftr-294	1075	35	ways	way	NOUN
ftr-294	1075	36	and	and	CCONJ
ftr-294	1075	37	means	mean	NOUN
ftr-294	1075	38	,	,	PUNCT
ftr-294	1075	39	u.s	u.s	PROPN
ftr-294	1075	40	.	.	PROPN
ftr-294	1075	41	house	house	PROPN
ftr-294	1075	42	of	of	ADP
ftr-294	1075	43	representatives	representatives	PROPN
ftr-294	1075	44	announced	announce	VERB
ftr-294	1075	45	today	today	NOUN
ftr-294	1075	46	that	that	SCONJ
ftr-294	1075	47	the	the	DET
ftr-294	1075	48	subcommittee	subcommittee	NOUN
ftr-294	1075	49	will	will	AUX
ftr-294	1075	50	conduct	conduct	VERB
ftr-294	1075	51	hearings	hearing	NOUN
ftr-294	1075	52	to	to	PART
ftr-294	1075	53	review	review	VERB
ftr-294	1075	54	reforms	reform	NOUN
ftr-294	1075	55	to	to	PART
ftr-294	1075	56	establish	establish	VERB
ftr-294	1075	57	taxpayers	taxpayer	NOUN
ftr-294	1075	58	safeguards	safeguard	NOUN
ftr-294	1075	59	in	in	ADP
ftr-294	1075	60	dealing	deal	VERB
ftr-294	1075	61	with	with	ADP
ftr-294	1075	62	the	the	DET
ftr-294	1075	63	internal	internal	ADJ
ftr-294	1075	64	revenue	revenue	NOUN
ftr-294	1075	65	service	service	NOUN
ftr-294	1075	66	(	(	PUNCT
ftr-294	1075	67	irs	irs	PROPN
ftr-294	1075	68	)	)	PUNCT
ftr-294	1075	69	and	and	CCONJ
ftr-294	1075	70	to	to	PART
ftr-294	1075	71	protect	protect	VERB
ftr-294	1075	72	the	the	DET
ftr-294	1075	73	rights	right	NOUN
ftr-294	1075	74	of	of	ADP
ftr-294	1075	75	taxpayers	taxpayer	NOUN
ftr-294	1075	76	under	under	ADP
ftr-294	1075	77	the	the	DET
ftr-294	1075	78	internal	internal	ADJ
ftr-294	1075	79	revenue	revenue	NOUN
ftr-294	1075	80	code	code	NOUN
ftr-294	1075	81	(	(	PUNCT
ftr-294	1075	82	irc	irc	NOUN
ftr-294	1075	83	)	)	PUNCT
ftr-294	1075	84	.	.	PUNCT
ftr-294	1075	85	”	"	PUNCT
ftr-294	1076	1	)	)	PUNCT
ftr-294	1076	2	216	216	NUM
ftr-294	1076	3	.	.	PUNCT
ftr-294	1077	1	see	see	VERB
ftr-294	1077	2	generally	generally	ADV
ftr-294	1077	3	irs	irs	PROPN
ftr-294	1077	4	implementation	implementation	NOUN
ftr-294	1077	5	of	of	ADP
ftr-294	1077	6	the	the	DET
ftr-294	1077	7	taxpayers	taxpayer	NOUN
ftr-294	1077	8	’	'	PUNCT
ftr-294	1077	9	bill	bill	NOUN
ftr-294	1077	10	of	of	ADP
ftr-294	1077	11	rights	right	NOUN
ftr-294	1077	12	:	:	PUNCT
ftr-294	1077	13	hearing	hear	VERB
ftr-294	1077	14	before	before	ADP
ftr-294	1077	15	the	the	DET
ftr-294	1077	16	subcomm	subcomm	NOUN
ftr-294	1077	17	.	.	PUNCT
ftr-294	1078	1	on	on	ADP
ftr-294	1078	2	private	private	ADJ
ftr-294	1078	3	retirement	retirement	NOUN
ftr-294	1078	4	plans	plan	NOUN
ftr-294	1078	5	and	and	CCONJ
ftr-294	1078	6	oversight	oversight	NOUN
ftr-294	1078	7	of	of	ADP
ftr-294	1078	8	the	the	DET
ftr-294	1078	9	internal	internal	ADJ
ftr-294	1078	10	revenue	revenue	NOUN
ftr-294	1078	11	service	service	NOUN
ftr-294	1078	12	of	of	ADP
ftr-294	1078	13	the	the	DET
ftr-294	1078	14	s.	s.	PROPN
ftr-294	1078	15	comm	comm	NOUN
ftr-294	1078	16	.	.	PUNCT
ftr-294	1079	1	on	on	ADP
ftr-294	1079	2	finance	finance	NOUN
ftr-294	1079	3	,	,	PUNCT
ftr-294	1079	4	101st	101st	PROPN
ftr-294	1079	5	cong	cong	PROPN
ftr-294	1079	6	.	.	PROPN
ftr-294	1079	7	,	,	PUNCT
ftr-294	1079	8	2d	2d	NUM
ftr-294	1079	9	sess	sess	NOUN
ftr-294	1079	10	.	.	PUNCT
ftr-294	1080	1	(	(	PUNCT
ftr-294	1080	2	1990	1990	NUM
ftr-294	1080	3	)	)	PUNCT
ftr-294	1080	4	.	.	PUNCT
ftr-294	1081	1	38	38	NUM
ftr-294	1081	2	florida	florida	PROPN
ftr-294	1081	3	tax	tax	NOUN
ftr-294	1081	4	review	review	NOUN
ftr-294	1081	5	vol	vol	NOUN
ftr-294	1081	6	.	.	PUNCT
ftr-294	1082	1	15:1	15:1	NUM
ftr-294	1082	2	american	american	ADJ
ftr-294	1082	3	taxpayer	taxpayer	NOUN
ftr-294	1082	4	[	[	X
ftr-294	1082	5	as	as	ADP
ftr-294	1082	6	]	]	PUNCT
ftr-294	1082	7	a	a	DET
ftr-294	1082	8	high	high	ADJ
ftr-294	1082	9	priority	priority	NOUN
ftr-294	1082	10	,	,	PUNCT
ftr-294	1082	11	”	"	PUNCT
ftr-294	1082	12	217	217	NUM
ftr-294	1082	13	and	and	CCONJ
ftr-294	1082	14	whether	whether	SCONJ
ftr-294	1082	15	tbor	tbor	NOUN
ftr-294	1082	16	1	1	NUM
ftr-294	1082	17	was	be	AUX
ftr-294	1082	18	itself	itself	PRON
ftr-294	1082	19	providing	provide	VERB
ftr-294	1082	20	adequate	adequate	ADJ
ftr-294	1082	21	protections	protection	NOUN
ftr-294	1082	22	to	to	ADP
ftr-294	1082	23	taxpayers	taxpayer	NOUN
ftr-294	1082	24	.	.	PUNCT
ftr-294	1083	1	218	218	NUM
ftr-294	1083	2	following	follow	VERB
ftr-294	1083	3	senator	senator	PROPN
ftr-294	1083	4	david	david	PROPN
ftr-294	1083	5	pryor	pryor	PROPN
ftr-294	1083	6	’s	’s	PART
ftr-294	1083	7	brief	brief	ADJ
ftr-294	1083	8	opening	opening	NOUN
ftr-294	1083	9	statement	statement	NOUN
ftr-294	1083	10	,	,	PUNCT
ftr-294	1083	11	senator	senator	PROPN
ftr-294	1083	12	reid	reid	PROPN
ftr-294	1083	13	recited	recite	VERB
ftr-294	1083	14	a	a	DET
ftr-294	1083	15	poem	poem	NOUN
ftr-294	1083	16	based	base	VERB
ftr-294	1083	17	on	on	ADP
ftr-294	1083	18	t.s	t.s	PROPN
ftr-294	1083	19	.	.	PROPN
ftr-294	1083	20	elliot	elliot	PROPN
ftr-294	1083	21	’s	’s	PART
ftr-294	1083	22	“	"	PUNCT
ftr-294	1083	23	the	the	DET
ftr-294	1083	24	wasteland	wasteland	NOUN
ftr-294	1083	25	:	:	PUNCT
ftr-294	1083	26	”	"	PUNCT
ftr-294	1083	27	april	april	PROPN
ftr-294	1083	28	is	be	AUX
ftr-294	1083	29	the	the	DET
ftr-294	1083	30	cruelest	cruelest	ADJ
ftr-294	1083	31	month	month	NOUN
ftr-294	1083	32	,	,	PUNCT
ftr-294	1083	33	sending	send	VERB
ftr-294	1083	34	1040	1040	NUM
ftr-294	1083	35	’s	’s	PART
ftr-294	1083	36	[	[	X
ftr-294	1083	37	sic	sic	NOUN
ftr-294	1083	38	]	]	PUNCT
ftr-294	1083	39	across	across	ADP
ftr-294	1083	40	the	the	DET
ftr-294	1083	41	land	land	NOUN
ftr-294	1083	42	.	.	PUNCT
ftr-294	1083	43	.	.	PUNCT
ftr-294	1084	1	.	.	PUNCT
ftr-294	1085	1	and	and	CCONJ
ftr-294	1085	2	as	as	SCONJ
ftr-294	1085	3	the	the	DET
ftr-294	1085	4	irs	irs	PROPN
ftr-294	1085	5	was	be	AUX
ftr-294	1085	6	churlish	churlish	ADJ
ftr-294	1085	7	,	,	PUNCT
ftr-294	1085	8	crafting	craft	VERB
ftr-294	1085	9	new	new	ADJ
ftr-294	1085	10	abuses	abuse	NOUN
ftr-294	1085	11	,	,	PUNCT
ftr-294	1085	12	congress	congress	PROPN
ftr-294	1085	13	,	,	PUNCT
ftr-294	1085	14	it	it	PRON
ftr-294	1085	15	passed	pass	VERB
ftr-294	1085	16	a	a	DET
ftr-294	1085	17	bill	bill	NOUN
ftr-294	1085	18	of	of	ADP
ftr-294	1085	19	rights	right	NOUN
ftr-294	1085	20	.	.	PUNCT
ftr-294	1086	1	the	the	DET
ftr-294	1086	2	agency	agency	NOUN
ftr-294	1086	3	’s	’s	PART
ftr-294	1086	4	leash	leash	NOUN
ftr-294	1086	5	was	be	AUX
ftr-294	1086	6	tightened	tighten	VERB
ftr-294	1086	7	.	.	PUNCT
ftr-294	1087	1	they	they	PRON
ftr-294	1087	2	had	have	VERB
ftr-294	1087	3	to	to	PART
ftr-294	1087	4	say	say	VERB
ftr-294	1087	5	,	,	PUNCT
ftr-294	1087	6	taxpayers	taxpayer	NOUN
ftr-294	1087	7	you	you	PRON
ftr-294	1087	8	have	have	VERB
ftr-294	1087	9	rights	right	NOUN
ftr-294	1087	10	.	.	PUNCT
ftr-294	1088	1	the	the	DET
ftr-294	1088	2	irs	irs	PROPN
ftr-294	1088	3	must	must	AUX
ftr-294	1088	4	follow	follow	VERB
ftr-294	1088	5	rules	rule	NOUN
ftr-294	1088	6	.	.	PUNCT
ftr-294	1089	1	in	in	ADP
ftr-294	1089	2	the	the	DET
ftr-294	1089	3	meantime	meantime	NOUN
ftr-294	1089	4	,	,	PUNCT
ftr-294	1089	5	all	all	DET
ftr-294	1089	6	citizens	citizen	NOUN
ftr-294	1089	7	are	be	AUX
ftr-294	1089	8	free	free	ADJ
ftr-294	1089	9	to	to	PART
ftr-294	1089	10	inquire	inquire	VERB
ftr-294	1089	11	about	about	ADP
ftr-294	1089	12	their	their	PRON
ftr-294	1089	13	rights	right	NOUN
ftr-294	1089	14	and	and	CCONJ
ftr-294	1089	15	keep	keep	VERB
ftr-294	1089	16	their	their	PRON
ftr-294	1089	17	legal	legal	ADJ
ftr-294	1089	18	wage	wage	NOUN
ftr-294	1089	19	.	.	PUNCT
ftr-294	1090	1	219	219	NUM
ftr-294	1090	2	after	after	ADP
ftr-294	1090	3	this	this	DET
ftr-294	1090	4	recital	recital	NOUN
ftr-294	1091	1	,	,	PUNCT
ftr-294	1091	2	reid	reid	PROPN
ftr-294	1091	3	encouraged	encourage	VERB
ftr-294	1091	4	the	the	DET
ftr-294	1091	5	committee	committee	NOUN
ftr-294	1091	6	to	to	PART
ftr-294	1091	7	“	"	PUNCT
ftr-294	1091	8	keep	keep	VERB
ftr-294	1091	9	[	[	NOUN
ftr-294	1091	10	sic	sic	ADJ
ftr-294	1091	11	]	]	X
ftr-294	1091	12	the	the	DET
ftr-294	1091	13	pressure	pressure	NOUN
ftr-294	1091	14	on	on	ADP
ftr-294	1091	15	”	"	PUNCT
ftr-294	1091	16	the	the	DET
ftr-294	1091	17	irs	irs	PROPN
ftr-294	1091	18	to	to	PART
ftr-294	1091	19	ensure	ensure	VERB
ftr-294	1091	20	it	it	PRON
ftr-294	1091	21	took	take	VERB
ftr-294	1091	22	“	"	PUNCT
ftr-294	1091	23	both	both	CCONJ
ftr-294	1091	24	the	the	DET
ftr-294	1091	25	spirit	spirit	NOUN
ftr-294	1091	26	and	and	CCONJ
ftr-294	1091	27	the	the	DET
ftr-294	1091	28	letter	letter	NOUN
ftr-294	1091	29	of	of	ADP
ftr-294	1091	30	the	the	DET
ftr-294	1091	31	taxpayers	taxpayer	NOUN
ftr-294	1091	32	’	'	PUNCT
ftr-294	1091	33	bill	bill	NOUN
ftr-294	1091	34	of	of	ADP
ftr-294	1091	35	rights	right	NOUN
ftr-294	1091	36	seriously	seriously	ADV
ftr-294	1091	37	and	and	CCONJ
ftr-294	1091	38	[	[	X
ftr-294	1091	39	was	be	AUX
ftr-294	1091	40	]	]	X
ftr-294	1091	41	incorporat[ing	incorporat[e	VERB
ftr-294	1091	42	tbor	tbor	NOUN
ftr-294	1091	43	’s	’s	PART
ftr-294	1091	44	]	]	PUNCT
ftr-294	1091	45	philosophy	philosophy	NOUN
ftr-294	1091	46	into	into	ADP
ftr-294	1091	47	all	all	DET
ftr-294	1091	48	its	its	PRON
ftr-294	1091	49	activities	activity	NOUN
ftr-294	1091	50	.	.	PUNCT
ftr-294	1091	51	”	"	PUNCT
ftr-294	1092	1	220	220	NUM
ftr-294	1092	2	the	the	DET
ftr-294	1092	3	hearings	hearing	NOUN
ftr-294	1092	4	commenced	commence	VERB
ftr-294	1092	5	with	with	ADP
ftr-294	1092	6	statements	statement	NOUN
ftr-294	1092	7	by	by	ADP
ftr-294	1092	8	and	and	CCONJ
ftr-294	1092	9	the	the	DET
ftr-294	1092	10	questioning	questioning	NOUN
ftr-294	1092	11	of	of	ADP
ftr-294	1092	12	various	various	ADJ
ftr-294	1092	13	employees	employee	NOUN
ftr-294	1092	14	of	of	ADP
ftr-294	1092	15	the	the	DET
ftr-294	1092	16	irs	irs	PROPN
ftr-294	1092	17	who	who	PRON
ftr-294	1092	18	testified	testify	VERB
ftr-294	1092	19	generally	generally	ADV
ftr-294	1092	20	as	as	ADP
ftr-294	1092	21	to	to	ADP
ftr-294	1092	22	the	the	DET
ftr-294	1092	23	measures	measure	NOUN
ftr-294	1092	24	taken	take	VERB
ftr-294	1092	25	to	to	PART
ftr-294	1092	26	comply	comply	VERB
ftr-294	1092	27	with	with	ADP
ftr-294	1092	28	tbor	tbor	NOUN
ftr-294	1092	29	1	1	NUM
ftr-294	1092	30	.	.	PUNCT
ftr-294	1093	1	the	the	DET
ftr-294	1093	2	committee	committee	NOUN
ftr-294	1093	3	also	also	ADV
ftr-294	1093	4	heard	hear	VERB
ftr-294	1093	5	statements	statement	NOUN
ftr-294	1093	6	by	by	ADP
ftr-294	1093	7	public	public	ADJ
ftr-294	1093	8	witnesses	witness	NOUN
ftr-294	1093	9	who	who	PRON
ftr-294	1093	10	had	have	AUX
ftr-294	1093	11	been	be	AUX
ftr-294	1093	12	mistreated	mistreat	VERB
ftr-294	1093	13	by	by	ADP
ftr-294	1093	14	the	the	DET
ftr-294	1093	15	irs	irs	PROPN
ftr-294	1093	16	.	.	PUNCT
ftr-294	1094	1	221	221	NUM
ftr-294	1094	2	some	some	PRON
ftr-294	1094	3	of	of	ADP
ftr-294	1094	4	these	these	DET
ftr-294	1094	5	statements	statement	NOUN
ftr-294	1094	6	were	be	AUX
ftr-294	1094	7	extremely	extremely	ADV
ftr-294	1094	8	emotional	emotional	ADJ
ftr-294	1094	9	,	,	PUNCT
ftr-294	1094	10	including	include	VERB
ftr-294	1094	11	for	for	ADP
ftr-294	1094	12	instance	instance	NOUN
ftr-294	1094	13	,	,	PUNCT
ftr-294	1094	14	a	a	DET
ftr-294	1094	15	statement	statement	NOUN
ftr-294	1094	16	by	by	ADP
ftr-294	1094	17	an	an	DET
ftr-294	1094	18	individual	individual	ADJ
ftr-294	1094	19	taxpayer	taxpayer	NOUN
ftr-294	1094	20	whose	whose	DET
ftr-294	1094	21	husband	husband	NOUN
ftr-294	1094	22	’s	’s	PART
ftr-294	1094	23	experience	experience	NOUN
ftr-294	1094	24	with	with	ADP
ftr-294	1094	25	the	the	DET
ftr-294	1094	26	irs	irs	PROPN
ftr-294	1094	27	had	have	AUX
ftr-294	1094	28	allegedly	allegedly	ADV
ftr-294	1094	29	caused	cause	VERB
ftr-294	1094	30	him	he	PRON
ftr-294	1094	31	to	to	PART
ftr-294	1094	32	commit	commit	VERB
ftr-294	1094	33	suicide	suicide	NOUN
ftr-294	1094	34	.	.	PUNCT
ftr-294	1095	1	222	222	NUM
ftr-294	1095	2	this	this	DET
ftr-294	1095	3	initial	initial	ADJ
ftr-294	1095	4	hearing	hearing	NOUN
ftr-294	1095	5	,	,	PUNCT
ftr-294	1095	6	therefore	therefore	ADV
ftr-294	1095	7	,	,	PUNCT
ftr-294	1095	8	seemed	seem	VERB
ftr-294	1095	9	to	to	PART
ftr-294	1095	10	be	be	AUX
ftr-294	1095	11	devoted	devote	VERB
ftr-294	1095	12	to	to	ADP
ftr-294	1095	13	information	information	NOUN
ftr-294	1095	14	collection	collection	NOUN
ftr-294	1095	15	.	.	PUNCT
ftr-294	1096	1	in	in	ADP
ftr-294	1096	2	july	july	PROPN
ftr-294	1096	3	1991	1991	NUM
ftr-294	1096	4	,	,	PUNCT
ftr-294	1096	5	the	the	DET
ftr-294	1096	6	subcommittee	subcommittee	NOUN
ftr-294	1096	7	on	on	ADP
ftr-294	1096	8	oversight	oversight	NOUN
ftr-294	1096	9	of	of	ADP
ftr-294	1096	10	the	the	DET
ftr-294	1096	11	house	house	NOUN
ftr-294	1096	12	on	on	ADP
ftr-294	1096	13	ways	way	NOUN
ftr-294	1096	14	and	and	CCONJ
ftr-294	1096	15	means	mean	NOUN
ftr-294	1096	16	announced	announce	VERB
ftr-294	1096	17	in	in	ADP
ftr-294	1096	18	a	a	DET
ftr-294	1096	19	press	press	NOUN
ftr-294	1096	20	release	release	NOUN
ftr-294	1096	21	its	its	PRON
ftr-294	1096	22	intention	intention	NOUN
ftr-294	1096	23	to	to	PART
ftr-294	1096	24	hold	hold	VERB
ftr-294	1096	25	two	two	NUM
ftr-294	1096	26	more	more	ADV
ftr-294	1096	27	substantive	substantive	ADJ
ftr-294	1096	28	hearings	hearing	NOUN
ftr-294	1096	29	that	that	PRON
ftr-294	1096	30	would	would	AUX
ftr-294	1096	31	“	"	PUNCT
ftr-294	1096	32	review	review	VERB
ftr-294	1096	33	reforms	reform	NOUN
ftr-294	1096	34	to	to	PART
ftr-294	1096	35	establish	establish	VERB
ftr-294	1096	36	taxpayer	taxpayer	NOUN
ftr-294	1096	37	safeguards	safeguard	NOUN
ftr-294	1096	38	in	in	ADP
ftr-294	1096	39	dealing	deal	VERB
ftr-294	1096	40	with	with	ADP
ftr-294	1096	41	the	the	DET
ftr-294	1096	42	internal	internal	ADJ
ftr-294	1096	43	revenue	revenue	NOUN
ftr-294	1096	44	service	service	NOUN
ftr-294	1096	45	(	(	PUNCT
ftr-294	1096	46	irs	irs	PROPN
ftr-294	1096	47	)	)	PUNCT
ftr-294	1096	48	and	and	CCONJ
ftr-294	1096	49	to	to	PART
ftr-294	1096	50	protect	protect	VERB
ftr-294	1096	51	the	the	DET
ftr-294	1096	52	rights	right	NOUN
ftr-294	1096	53	of	of	ADP
ftr-294	1096	54	taxpayers	taxpayer	NOUN
ftr-294	1096	55	under	under	ADP
ftr-294	1096	56	the	the	DET
ftr-294	1096	57	internal	internal	ADJ
ftr-294	1096	58	revenue	revenue	NOUN
ftr-294	1096	59	code	code	NOUN
ftr-294	1096	60	(	(	PUNCT
ftr-294	1096	61	irc	irc	NOUN
ftr-294	1096	62	)	)	PUNCT
ftr-294	1096	63	.	.	PUNCT
ftr-294	1096	64	”	"	PUNCT
ftr-294	1097	1	223	223	NUM
ftr-294	1097	2	this	this	DET
ftr-294	1097	3	press	press	NOUN
ftr-294	1097	4	release	release	NOUN
ftr-294	1097	5	invited	invite	VERB
ftr-294	1097	6	interested	interested	ADJ
ftr-294	1097	7	parties	party	NOUN
ftr-294	1097	8	to	to	PART
ftr-294	1097	9	participate	participate	VERB
ftr-294	1097	10	either	either	CCONJ
ftr-294	1097	11	through	through	ADP
ftr-294	1097	12	the	the	DET
ftr-294	1097	13	filing	filing	NOUN
ftr-294	1097	14	of	of	ADP
ftr-294	1097	15	written	write	VERB
ftr-294	1097	16	statements	statement	NOUN
ftr-294	1097	17	or	or	CCONJ
ftr-294	1097	18	by	by	ADP
ftr-294	1097	19	testifying	testify	VERB
ftr-294	1097	20	at	at	ADP
ftr-294	1097	21	the	the	DET
ftr-294	1097	22	scheduled	schedule	VERB
ftr-294	1097	23	hearings	hearing	NOUN
ftr-294	1097	24	.	.	PUNCT
ftr-294	1098	1	217	217	NUM
ftr-294	1098	2	.	.	PUNCT
ftr-294	1099	1	i	i	PRON
ftr-294	1099	2	d.	d.	PROPN
ftr-294	1099	3	218	218	NUM
ftr-294	1099	4	.	.	PUNCT
ftr-294	1100	1	i	i	PRON
ftr-294	1100	2	d.	d.	PROPN
ftr-294	1100	3	at	at	ADP
ftr-294	1100	4	2	2	NUM
ftr-294	1100	5	(	(	PUNCT
ftr-294	1100	6	statement	statement	NOUN
ftr-294	1100	7	of	of	ADP
ftr-294	1100	8	sen	sen	PROPN
ftr-294	1100	9	.	.	PROPN
ftr-294	1100	10	pryor	pryor	PROPN
ftr-294	1100	11	,	,	PUNCT
ftr-294	1100	12	chairman	chairman	NOUN
ftr-294	1100	13	of	of	ADP
ftr-294	1100	14	the	the	DET
ftr-294	1100	15	subcommittee	subcommittee	NOUN
ftr-294	1100	16	):	):	PUNCT
ftr-294	1100	17	“	"	PUNCT
ftr-294	1100	18	this	this	PRON
ftr-294	1100	19	brings	bring	VERB
ftr-294	1100	20	me	i	PRON
ftr-294	1100	21	to	to	ADP
ftr-294	1100	22	the	the	DET
ftr-294	1100	23	second	second	ADJ
ftr-294	1100	24	subject	subject	NOUN
ftr-294	1100	25	of	of	ADP
ftr-294	1100	26	today	today	NOUN
ftr-294	1100	27	’s	’s	PART
ftr-294	1100	28	hearing	hearing	NOUN
ftr-294	1100	29	,	,	PUNCT
ftr-294	1100	30	a	a	DET
ftr-294	1100	31	look	look	NOUN
ftr-294	1100	32	at	at	ADP
ftr-294	1100	33	the	the	DET
ftr-294	1100	34	legislation	legislation	NOUN
ftr-294	1100	35	itself	itself	PRON
ftr-294	1100	36	to	to	PART
ftr-294	1100	37	see	see	VERB
ftr-294	1100	38	if	if	SCONJ
ftr-294	1100	39	it	it	PRON
ftr-294	1100	40	is	be	AUX
ftr-294	1100	41	providing	provide	VERB
ftr-294	1100	42	the	the	DET
ftr-294	1100	43	necessary	necessary	ADJ
ftr-294	1100	44	protections	protection	NOUN
ftr-294	1100	45	for	for	ADP
ftr-294	1100	46	the	the	DET
ftr-294	1100	47	taxpayers	taxpayer	NOUN
ftr-294	1100	48	.	.	PUNCT
ftr-294	1100	49	”	"	PUNCT
ftr-294	1101	1	i	i	PRON
ftr-294	1101	2	d.	d.	PROPN
ftr-294	1101	3	219	219	NUM
ftr-294	1101	4	.	.	PUNCT
ftr-294	1102	1	i	i	PRON
ftr-294	1102	2	d.	d.	PROPN
ftr-294	1102	3	at	at	ADP
ftr-294	1102	4	3–4	3–4	NUM
ftr-294	1102	5	.	.	NOUN
ftr-294	1102	6	220	220	NUM
ftr-294	1102	7	.	.	PUNCT
ftr-294	1103	1	i	i	PRON
ftr-294	1103	2	d.	d.	PROPN
ftr-294	1103	3	at	at	ADP
ftr-294	1103	4	5	5	NUM
ftr-294	1103	5	.	.	PUNCT
ftr-294	1103	6	221	221	NUM
ftr-294	1103	7	.	.	PUNCT
ftr-294	1104	1	i	i	PRON
ftr-294	1104	2	d.	d.	PROPN
ftr-294	1104	3	at	at	ADP
ftr-294	1104	4	18–21	18–21	NUM
ftr-294	1104	5	.	.	PUNCT
ftr-294	1105	1	222	222	NUM
ftr-294	1105	2	.	.	PUNCT
ftr-294	1106	1	i	i	PRON
ftr-294	1106	2	d.	d.	PROPN
ftr-294	1106	3	at	at	ADP
ftr-294	1106	4	18–19	18–19	NUM
ftr-294	1106	5	.	.	PUNCT
ftr-294	1107	1	223	223	NUM
ftr-294	1107	2	.	.	PUNCT
ftr-294	1108	1	press	press	NOUN
ftr-294	1108	2	release	release	NOUN
ftr-294	1108	3	,	,	PUNCT
ftr-294	1108	4	subcomm	subcomm	NOUN
ftr-294	1108	5	.	.	PUNCT
ftr-294	1109	1	on	on	ADP
ftr-294	1109	2	oversight	oversight	NOUN
ftr-294	1109	3	of	of	ADP
ftr-294	1109	4	the	the	DET
ftr-294	1109	5	h.r	h.r	PROPN
ftr-294	1109	6	.	.	PROPN
ftr-294	1109	7	comm	comm	NOUN
ftr-294	1109	8	.	.	PUNCT
ftr-294	1110	1	on	on	ADP
ftr-294	1110	2	ways	way	NOUN
ftr-294	1110	3	and	and	CCONJ
ftr-294	1110	4	means	mean	VERB
ftr-294	1110	5	house	house	PROPN
ftr-294	1110	6	of	of	ADP
ftr-294	1110	7	representatives	representative	NOUN
ftr-294	1110	8	,	,	PUNCT
ftr-294	1110	9	hearings	hearing	NOUN
ftr-294	1110	10	on	on	ADP
ftr-294	1110	11	reforms	reform	NOUN
ftr-294	1110	12	to	to	PART
ftr-294	1110	13	establish	establish	VERB
ftr-294	1110	14	taxpayer	taxpayer	NOUN
ftr-294	1110	15	safeguards	safeguard	NOUN
ftr-294	1110	16	(	(	PUNCT
ftr-294	1110	17	july	july	PROPN
ftr-294	1110	18	12	12	NUM
ftr-294	1110	19	,	,	PUNCT
ftr-294	1110	20	1991	1991	NUM
ftr-294	1110	21	)	)	PUNCT
ftr-294	1110	22	(	(	PUNCT
ftr-294	1110	23	on	on	ADP
ftr-294	1110	24	file	file	NOUN
ftr-294	1110	25	with	with	ADP
ftr-294	1110	26	author	author	NOUN
ftr-294	1110	27	)	)	PUNCT
ftr-294	1110	28	.	.	PUNCT
ftr-294	1111	1	2013	2013	NUM
ftr-294	1111	2	]	]	PUNCT
ftr-294	1111	3	tax	tax	NOUN
ftr-294	1111	4	abuse	abuse	NOUN
ftr-294	1111	5	according	accord	VERB
ftr-294	1111	6	to	to	ADP
ftr-294	1111	7	whom	whom	PRON
ftr-294	1111	8	?	?	PUNCT
ftr-294	1112	1	39	39	NUM
ftr-294	1112	2	chairman	chairman	NOUN
ftr-294	1112	3	jake	jake	PROPN
ftr-294	1112	4	pickle	pickle	PROPN
ftr-294	1112	5	identified	identify	VERB
ftr-294	1112	6	thirteen	thirteen	NUM
ftr-294	1112	7	reforms	reform	NOUN
ftr-294	1112	8	that	that	PRON
ftr-294	1112	9	would	would	AUX
ftr-294	1112	10	be	be	AUX
ftr-294	1112	11	discussed	discuss	VERB
ftr-294	1112	12	at	at	ADP
ftr-294	1112	13	the	the	DET
ftr-294	1112	14	two	two	NUM
ftr-294	1112	15	hearings	hearing	NOUN
ftr-294	1112	16	.	.	PUNCT
ftr-294	1113	1	most	most	ADJ
ftr-294	1113	2	of	of	ADP
ftr-294	1113	3	these	these	DET
ftr-294	1113	4	reforms	reform	NOUN
ftr-294	1113	5	seemed	seem	VERB
ftr-294	1113	6	to	to	PART
ftr-294	1113	7	be	be	AUX
ftr-294	1113	8	an	an	DET
ftr-294	1113	9	extension	extension	NOUN
ftr-294	1113	10	of	of	ADP
ftr-294	1113	11	the	the	DET
ftr-294	1113	12	reforms	reform	NOUN
ftr-294	1113	13	made	make	VERB
ftr-294	1113	14	in	in	ADP
ftr-294	1113	15	tbor	tbor	NOUN
ftr-294	1113	16	1	1	NUM
ftr-294	1113	17	.	.	X
ftr-294	1114	1	for	for	ADP
ftr-294	1114	2	instance	instance	NOUN
ftr-294	1114	3	,	,	PUNCT
ftr-294	1114	4	the	the	DET
ftr-294	1114	5	press	press	NOUN
ftr-294	1114	6	release	release	NOUN
ftr-294	1114	7	stated	state	VERB
ftr-294	1114	8	that	that	SCONJ
ftr-294	1114	9	the	the	DET
ftr-294	1114	10	subcommittee	subcommittee	NOUN
ftr-294	1114	11	would	would	AUX
ftr-294	1114	12	consider	consider	VERB
ftr-294	1114	13	reforms	reform	NOUN
ftr-294	1114	14	that	that	PRON
ftr-294	1114	15	would	would	AUX
ftr-294	1114	16	require	require	VERB
ftr-294	1114	17	the	the	DET
ftr-294	1114	18	irs	irs	PROPN
ftr-294	1114	19	to	to	PART
ftr-294	1114	20	formalize	formalize	VERB
ftr-294	1114	21	its	its	PRON
ftr-294	1114	22	appeals	appeal	NOUN
ftr-294	1114	23	procedures	procedure	NOUN
ftr-294	1114	24	,	,	PUNCT
ftr-294	1114	25	224	224	NUM
ftr-294	1114	26	allow	allow	VERB
ftr-294	1114	27	the	the	DET
ftr-294	1114	28	taxpayer	taxpayer	NOUN
ftr-294	1114	29	to	to	PART
ftr-294	1114	30	appeal	appeal	VERB
ftr-294	1114	31	court	court	NOUN
ftr-294	1114	32	decisions	decision	NOUN
ftr-294	1114	33	regarding	regard	VERB
ftr-294	1114	34	certain	certain	ADJ
ftr-294	1114	35	penalties	penalty	NOUN
ftr-294	1114	36	,	,	PUNCT
ftr-294	1114	37	225	225	NUM
ftr-294	1114	38	and	and	CCONJ
ftr-294	1114	39	shift	shift	VERB
ftr-294	1114	40	the	the	DET
ftr-294	1114	41	burden	burden	NOUN
ftr-294	1114	42	of	of	ADP
ftr-294	1114	43	proof	proof	NOUN
ftr-294	1114	44	to	to	ADP
ftr-294	1114	45	the	the	DET
ftr-294	1114	46	irs	irs	PROPN
ftr-294	1114	47	on	on	ADP
ftr-294	1114	48	certain	certain	ADJ
ftr-294	1114	49	issues	issue	NOUN
ftr-294	1114	50	.	.	PUNCT
ftr-294	1115	1	226	226	NUM
ftr-294	1115	2	the	the	DET
ftr-294	1115	3	press	press	NOUN
ftr-294	1115	4	release	release	NOUN
ftr-294	1115	5	also	also	ADV
ftr-294	1115	6	stated	state	VERB
ftr-294	1115	7	that	that	SCONJ
ftr-294	1115	8	the	the	DET
ftr-294	1115	9	subcommittee	subcommittee	NOUN
ftr-294	1115	10	would	would	AUX
ftr-294	1115	11	consider	consider	VERB
ftr-294	1115	12	reforms	reform	NOUN
ftr-294	1115	13	that	that	PRON
ftr-294	1115	14	would	would	AUX
ftr-294	1115	15	“	"	PUNCT
ftr-294	1115	16	provide	provide	VERB
ftr-294	1115	17	protections	protection	NOUN
ftr-294	1115	18	for	for	ADP
ftr-294	1115	19	taxpayers	taxpayer	NOUN
ftr-294	1115	20	who	who	PRON
ftr-294	1115	21	make	make	VERB
ftr-294	1115	22	‘	'	PUNCT
ftr-294	1115	23	good	good	ADJ
ftr-294	1115	24	faith	faith	NOUN
ftr-294	1115	25	’	'	PUNCT
ftr-294	1115	26	efforts	effort	NOUN
ftr-294	1115	27	to	to	PART
ftr-294	1115	28	comply	comply	VERB
ftr-294	1115	29	with	with	ADP
ftr-294	1115	30	the	the	DET
ftr-294	1115	31	tax	tax	NOUN
ftr-294	1115	32	laws	law	NOUN
ftr-294	1115	33	during	during	ADP
ftr-294	1115	34	the	the	DET
ftr-294	1115	35	period	period	NOUN
ftr-294	1115	36	between	between	ADP
ftr-294	1115	37	enactment	enactment	NOUN
ftr-294	1115	38	of	of	ADP
ftr-294	1115	39	the	the	DET
ftr-294	1115	40	law	law	NOUN
ftr-294	1115	41	and	and	CCONJ
ftr-294	1115	42	issuance	issuance	NOUN
ftr-294	1115	43	of	of	ADP
ftr-294	1115	44	clear	clear	ADJ
ftr-294	1115	45	guidelines	guideline	NOUN
ftr-294	1115	46	and	and	CCONJ
ftr-294	1115	47	final	final	ADJ
ftr-294	1115	48	regulations	regulation	NOUN
ftr-294	1115	49	.	.	PUNCT
ftr-294	1115	50	”	"	PUNCT
ftr-294	1116	1	227	227	NUM
ftr-294	1116	2	it	it	PRON
ftr-294	1116	3	is	be	AUX
ftr-294	1116	4	to	to	ADP
ftr-294	1116	5	this	this	DET
ftr-294	1116	6	category	category	NOUN
ftr-294	1116	7	of	of	ADP
ftr-294	1116	8	“	"	PUNCT
ftr-294	1116	9	good	good	ADJ
ftr-294	1116	10	faith	faith	NOUN
ftr-294	1116	11	reforms	reform	NOUN
ftr-294	1116	12	”	"	PUNCT
ftr-294	1116	13	that	that	PRON
ftr-294	1116	14	the	the	DET
ftr-294	1116	15	issue	issue	NOUN
ftr-294	1116	16	of	of	ADP
ftr-294	1116	17	retroactive	retroactive	ADJ
ftr-294	1116	18	regulation	regulation	NOUN
ftr-294	1116	19	would	would	AUX
ftr-294	1116	20	be	be	AUX
ftr-294	1116	21	linked	link	VERB
ftr-294	1116	22	.	.	PUNCT
ftr-294	1117	1	while	while	SCONJ
ftr-294	1117	2	there	there	PRON
ftr-294	1117	3	seemed	seem	VERB
ftr-294	1117	4	ample	ample	ADJ
ftr-294	1117	5	opportunity	opportunity	NOUN
ftr-294	1117	6	to	to	PART
ftr-294	1117	7	discuss	discuss	VERB
ftr-294	1117	8	the	the	DET
ftr-294	1117	9	issue	issue	NOUN
ftr-294	1117	10	of	of	ADP
ftr-294	1117	11	retroactive	retroactive	ADJ
ftr-294	1117	12	regulation	regulation	NOUN
ftr-294	1117	13	at	at	ADP
ftr-294	1117	14	the	the	DET
ftr-294	1117	15	two	two	NUM
ftr-294	1117	16	hearings	hearing	NOUN
ftr-294	1117	17	that	that	PRON
ftr-294	1117	18	followed	follow	VERB
ftr-294	1117	19	,	,	PUNCT
ftr-294	1117	20	the	the	DET
ftr-294	1117	21	subject	subject	NOUN
ftr-294	1117	22	was	be	AUX
ftr-294	1117	23	discussed	discuss	VERB
ftr-294	1117	24	only	only	ADV
ftr-294	1117	25	at	at	ADP
ftr-294	1117	26	the	the	DET
ftr-294	1117	27	second	second	NOUN
ftr-294	1117	28	by	by	ADP
ftr-294	1117	29	representatives	representative	NOUN
ftr-294	1117	30	of	of	ADP
ftr-294	1117	31	two	two	NUM
ftr-294	1117	32	professional	professional	ADJ
ftr-294	1117	33	organizations	organization	NOUN
ftr-294	1117	34	both	both	PRON
ftr-294	1117	35	of	of	ADP
ftr-294	1117	36	whom	whom	PRON
ftr-294	1117	37	supported	support	VERB
ftr-294	1117	38	a	a	DET
ftr-294	1117	39	flat	flat	ADJ
ftr-294	1117	40	prohibition	prohibition	NOUN
ftr-294	1117	41	on	on	ADP
ftr-294	1117	42	retroactive	retroactive	ADJ
ftr-294	1117	43	rulemaking	rulemaking	NOUN
ftr-294	1117	44	.	.	PUNCT
ftr-294	1118	1	at	at	ADP
ftr-294	1118	2	the	the	DET
ftr-294	1118	3	first	first	ADJ
ftr-294	1118	4	hearing	hearing	NOUN
ftr-294	1118	5	in	in	ADP
ftr-294	1118	6	july	july	PROPN
ftr-294	1118	7	1991	1991	NUM
ftr-294	1118	8	,	,	PUNCT
ftr-294	1118	9	damon	damon	PROPN
ftr-294	1118	10	holmes	holmes	PROPN
ftr-294	1118	11	,	,	PUNCT
ftr-294	1118	12	then	then	ADV
ftr-294	1118	13	-	-	PUNCT
ftr-294	1118	14	irs	irs	PROPN
ftr-294	1118	15	taxpayer	taxpayer	NOUN
ftr-294	1118	16	ombudsman	ombudsman	NOUN
ftr-294	1118	17	was	be	AUX
ftr-294	1118	18	invited	invite	VERB
ftr-294	1118	19	to	to	PART
ftr-294	1118	20	“	"	PUNCT
ftr-294	1118	21	share	share	VERB
ftr-294	1118	22	his	his	PRON
ftr-294	1118	23	views	view	NOUN
ftr-294	1118	24	on	on	ADP
ftr-294	1118	25	the	the	DET
ftr-294	1118	26	problems	problem	NOUN
ftr-294	1118	27	affecting	affect	VERB
ftr-294	1118	28	taxpayers	taxpayer	NOUN
ftr-294	1118	29	and	and	CCONJ
ftr-294	1118	30	the	the	DET
ftr-294	1118	31	possible	possible	ADJ
ftr-294	1118	32	remedies	remedy	NOUN
ftr-294	1118	33	for	for	ADP
ftr-294	1118	34	those	those	DET
ftr-294	1118	35	problems	problem	NOUN
ftr-294	1118	36	.	.	PUNCT
ftr-294	1118	37	”	"	PUNCT
ftr-294	1119	1	228	228	NUM
ftr-294	1119	2	the	the	DET
ftr-294	1119	3	office	office	NOUN
ftr-294	1119	4	of	of	ADP
ftr-294	1119	5	the	the	DET
ftr-294	1119	6	taxpayer	taxpayer	NOUN
ftr-294	1119	7	ombudsman	ombudsman	NOUN
ftr-294	1119	8	was	be	AUX
ftr-294	1119	9	originally	originally	ADV
ftr-294	1119	10	created	create	VERB
ftr-294	1119	11	by	by	ADP
ftr-294	1119	12	the	the	DET
ftr-294	1119	13	irs	irs	PROPN
ftr-294	1119	14	and	and	CCONJ
ftr-294	1119	15	later	later	ADV
ftr-294	1119	16	codified	codify	VERB
ftr-294	1119	17	in	in	ADP
ftr-294	1119	18	tbor	tbor	PROPN
ftr-294	1119	19	1	1	NUM
ftr-294	1119	20	229	229	NUM
ftr-294	1119	21	“	"	PUNCT
ftr-294	1119	22	to	to	PART
ftr-294	1119	23	serve	serve	VERB
ftr-294	1119	24	as	as	ADP
ftr-294	1119	25	the	the	DET
ftr-294	1119	26	primary	primary	ADJ
ftr-294	1119	27	advocate	advocate	NOUN
ftr-294	1119	28	,	,	PUNCT
ftr-294	1119	29	within	within	ADP
ftr-294	1119	30	the	the	DET
ftr-294	1119	31	irs	irs	PROPN
ftr-294	1119	32	,	,	PUNCT
ftr-294	1119	33	for	for	ADP
ftr-294	1119	34	taxpayers	taxpayer	NOUN
ftr-294	1119	35	,	,	PUNCT
ftr-294	1119	36	”	"	PUNCT
ftr-294	1119	37	230	230	NUM
ftr-294	1119	38	and	and	CCONJ
ftr-294	1119	39	“	"	PUNCT
ftr-294	1119	40	to	to	PART
ftr-294	1119	41	issue	issue	VERB
ftr-294	1119	42	taxpayer	taxpayer	NOUN
ftr-294	1119	43	assistance	assistance	NOUN
ftr-294	1119	44	orders	order	NOUN
ftr-294	1119	45	(	(	PUNCT
ftr-294	1119	46	taos	taos	PROPN
ftr-294	1119	47	)	)	PUNCT
ftr-294	1119	48	when	when	SCONJ
ftr-294	1119	49	taxpayers	taxpayer	NOUN
ftr-294	1119	50	were	be	AUX
ftr-294	1119	51	suffering	suffer	VERB
ftr-294	1119	52	or	or	CCONJ
ftr-294	1119	53	about	about	ADP
ftr-294	1119	54	to	to	PART
ftr-294	1119	55	suffer	suffer	VERB
ftr-294	1119	56	significant	significant	ADJ
ftr-294	1119	57	hardships	hardship	NOUN
ftr-294	1119	58	because	because	SCONJ
ftr-294	1119	59	of	of	ADP
ftr-294	1119	60	the	the	DET
ftr-294	1119	61	way	way	NOUN
ftr-294	1119	62	the	the	DET
ftr-294	1119	63	internal	internal	ADJ
ftr-294	1119	64	revenue	revenue	NOUN
ftr-294	1119	65	laws	law	NOUN
ftr-294	1119	66	were	be	AUX
ftr-294	1119	67	being	be	AUX
ftr-294	1119	68	administered	administer	VERB
ftr-294	1119	69	.	.	PUNCT
ftr-294	1119	70	”	"	PUNCT
ftr-294	1120	1	231	231	NUM
ftr-294	1120	2	at	at	ADP
ftr-294	1120	3	these	these	DET
ftr-294	1120	4	july	july	PROPN
ftr-294	1120	5	1991	1991	NUM
ftr-294	1120	6	hearings	hearing	NOUN
ftr-294	1120	7	,	,	PUNCT
ftr-294	1120	8	mr	mr	PROPN
ftr-294	1120	9	.	.	PROPN
ftr-294	1120	10	holmes	holmes	PROPN
ftr-294	1120	11	laid	lay	VERB
ftr-294	1120	12	out	out	ADP
ftr-294	1120	13	various	various	ADJ
ftr-294	1120	14	ways	way	NOUN
ftr-294	1120	15	to	to	PART
ftr-294	1120	16	reduce	reduce	VERB
ftr-294	1120	17	the	the	DET
ftr-294	1120	18	burdens	burden	NOUN
ftr-294	1120	19	on	on	ADP
ftr-294	1120	20	taxpayers	taxpayer	NOUN
ftr-294	1120	21	,	,	PUNCT
ftr-294	1120	22	focusing	focus	VERB
ftr-294	1120	23	on	on	ADP
ftr-294	1120	24	simplification	simplification	NOUN
ftr-294	1120	25	,	,	PUNCT
ftr-294	1120	26	communication	communication	NOUN
ftr-294	1120	27	,	,	PUNCT
ftr-294	1120	28	modernization	modernization	NOUN
ftr-294	1120	29	,	,	PUNCT
ftr-294	1120	30	and	and	CCONJ
ftr-294	1120	31	224	224	NUM
ftr-294	1120	32	.	.	PUNCT
ftr-294	1121	1	i	i	PRON
ftr-294	1121	2	d.	d.	PROPN
ftr-294	1121	3	225	225	NUM
ftr-294	1121	4	.	.	PUNCT
ftr-294	1122	1	i	i	PRON
ftr-294	1122	2	d.	d.	PROPN
ftr-294	1122	3	226	226	NUM
ftr-294	1122	4	.	.	PUNCT
ftr-294	1123	1	i	i	PRON
ftr-294	1123	2	d.	d.	PROPN
ftr-294	1123	3	227	227	NUM
ftr-294	1123	4	.	.	PUNCT
ftr-294	1124	1	i	i	PRON
ftr-294	1124	2	d.	d.	PROPN
ftr-294	1124	3	:	:	PUNCT
ftr-294	1124	4	“	"	PUNCT
ftr-294	1124	5	the	the	DET
ftr-294	1124	6	[	[	X
ftr-294	1124	7	other	other	ADJ
ftr-294	1124	8	]	]	PUNCT
ftr-294	1124	9	reforms	reform	NOUN
ftr-294	1124	10	under	under	ADP
ftr-294	1124	11	consideration	consideration	NOUN
ftr-294	1124	12	would	would	AUX
ftr-294	1124	13	:	:	PUNCT
ftr-294	1124	14	(	(	PUNCT
ftr-294	1124	15	a	a	X
ftr-294	1124	16	)	)	PUNCT
ftr-294	1124	17	require	require	NOUN
ftr-294	1125	1	[	[	X
ftr-294	1125	2	the	the	X
ftr-294	1125	3	]	]	X
ftr-294	1125	4	irs	irs	PROPN
ftr-294	1125	5	to	to	PART
ftr-294	1125	6	establish	establish	VERB
ftr-294	1125	7	formal	formal	ADJ
ftr-294	1125	8	taxpayer	taxpayer	NOUN
ftr-294	1125	9	appeal	appeal	NOUN
ftr-294	1125	10	procedures	procedure	NOUN
ftr-294	1125	11	covering	cover	VERB
ftr-294	1125	12	the	the	DET
ftr-294	1125	13	irs	irs	PROPN
ftr-294	1125	14	collection	collection	NOUN
ftr-294	1125	15	process	process	NOUN
ftr-294	1125	16	;	;	PUNCT
ftr-294	1125	17	(	(	PUNCT
ftr-294	1125	18	b	b	X
ftr-294	1125	19	)	)	PUNCT
ftr-294	1125	20	allow	allow	VERB
ftr-294	1125	21	taxpayers	taxpayer	NOUN
ftr-294	1125	22	to	to	PART
ftr-294	1125	23	challenge	challenge	VERB
ftr-294	1125	24	in	in	ADP
ftr-294	1125	25	tax	tax	NOUN
ftr-294	1125	26	court	court	NOUN
ftr-294	1125	27	[	[	X
ftr-294	1125	28	the	the	X
ftr-294	1125	29	]	]	X
ftr-294	1125	30	assessment	assessment	NOUN
ftr-294	1125	31	[	[	X
ftr-294	1125	32	sic	sic	ADJ
ftr-294	1125	33	]	]	PUNCT
ftr-294	1125	34	of	of	ADP
ftr-294	1125	35	additional	additional	ADJ
ftr-294	1125	36	interest	interest	NOUN
ftr-294	1125	37	that	that	PRON
ftr-294	1125	38	are	be	AUX
ftr-294	1125	39	[	[	X
ftr-294	1125	40	sic	sic	ADJ
ftr-294	1125	41	]	]	PUNCT
ftr-294	1125	42	based	base	VERB
ftr-294	1125	43	on	on	ADP
ftr-294	1125	44	irs	irs	PROPN
ftr-294	1125	45	determinations	determination	NOUN
ftr-294	1125	46	that	that	PRON
ftr-294	1125	47	underpayments	underpayment	NOUN
ftr-294	1125	48	were	be	AUX
ftr-294	1125	49	tax	tax	NOUN
ftr-294	1125	50	-	-	PUNCT
ftr-294	1125	51	motivated	motivated	ADJ
ftr-294	1125	52	;	;	PUNCT
ftr-294	1125	53	(	(	PUNCT
ftr-294	1125	54	c	c	X
ftr-294	1125	55	)	)	PUNCT
ftr-294	1125	56	shift	shift	VERB
ftr-294	1125	57	the	the	DET
ftr-294	1125	58	burden	burden	NOUN
ftr-294	1125	59	of	of	ADP
ftr-294	1125	60	proof	proof	NOUN
ftr-294	1125	61	from	from	ADP
ftr-294	1125	62	taxpayers	taxpayer	NOUN
ftr-294	1125	63	to	to	ADP
ftr-294	1125	64	[	[	X
ftr-294	1125	65	the	the	X
ftr-294	1125	66	]	]	X
ftr-294	1125	67	irs	irs	PROPN
ftr-294	1125	68	in	in	ADP
ftr-294	1125	69	certain	certain	ADJ
ftr-294	1125	70	situations	situation	NOUN
ftr-294	1125	71	[	[	X
ftr-294	1125	72	and	and	CCONJ
ftr-294	1125	73	]	]	PUNCT
ftr-294	1125	74	(	(	PUNCT
ftr-294	1125	75	d	d	X
ftr-294	1125	76	)	)	PUNCT
ftr-294	1125	77	improve	improve	VERB
ftr-294	1125	78	taxpayers	taxpayer	NOUN
ftr-294	1125	79	’	'	PUNCT
ftr-294	1125	80	access	access	NOUN
ftr-294	1125	81	to	to	ADP
ftr-294	1125	82	reimbursements	reimbursement	NOUN
ftr-294	1125	83	for	for	ADP
ftr-294	1125	84	attorneys	attorney	NOUN
ftr-294	1125	85	’	'	PUNCT
ftr-294	1125	86	fees	fee	NOUN
ftr-294	1125	87	.	.	PUNCT
ftr-294	1125	88	.	.	PUNCT
ftr-294	1125	89	.	.	PUNCT
ftr-294	1126	1	.	.	PUNCT
ftr-294	1126	2	”	"	PUNCT
ftr-294	1127	1	228	228	NUM
ftr-294	1127	2	.	.	PUNCT
ftr-294	1127	3	1991	1991	NUM
ftr-294	1127	4	house	house	NOUN
ftr-294	1127	5	hearings	hearing	NOUN
ftr-294	1127	6	,	,	PUNCT
ftr-294	1127	7	supra	supra	PROPN
ftr-294	1127	8	note	note	NOUN
ftr-294	1127	9	215	215	NUM
ftr-294	1127	10	,	,	PUNCT
ftr-294	1127	11	at	at	ADP
ftr-294	1127	12	11	11	NUM
ftr-294	1127	13	.	.	PUNCT
ftr-294	1127	14	229	229	NUM
ftr-294	1127	15	.	.	PUNCT
ftr-294	1128	1	pub	pub	NOUN
ftr-294	1128	2	.	.	PUNCT
ftr-294	1129	1	l.	l.	PROPN
ftr-294	1129	2	100	100	NUM
ftr-294	1129	3	-	-	SYM
ftr-294	1129	4	647	647	NUM
ftr-294	1129	5	,	,	PUNCT
ftr-294	1129	6	§	§	PROPN
ftr-294	1129	7	§	§	PROPN
ftr-294	1129	8	6247–51	6247–51	NOUN
ftr-294	1129	9	,	,	PUNCT
ftr-294	1129	10	102	102	NUM
ftr-294	1129	11	stat	stat	NOUN
ftr-294	1129	12	.	.	PUNCT
ftr-294	1130	1	3342	3342	NUM
ftr-294	1130	2	,	,	PUNCT
ftr-294	1130	3	3730–52	3730–52	NUM
ftr-294	1130	4	(	(	PUNCT
ftr-294	1130	5	1988	1988	NUM
ftr-294	1130	6	)	)	PUNCT
ftr-294	1130	7	.	.	PUNCT
ftr-294	1131	1	230	230	NUM
ftr-294	1131	2	.	.	PUNCT
ftr-294	1131	3	internal	internal	ADJ
ftr-294	1131	4	revenue	revenue	NOUN
ftr-294	1131	5	manual	manual	NOUN
ftr-294	1131	6	,	,	PUNCT
ftr-294	1131	7	part	part	NOUN
ftr-294	1131	8	13	13	NUM
ftr-294	1131	9	,	,	PUNCT
ftr-294	1131	10	http://www.irs.gov/irm/part13/	http://www.irs.gov/irm/part13/	PROPN
ftr-294	1131	11	index.html	index.html	NOUN
ftr-294	1131	12	.	.	PUNCT
ftr-294	1131	13	231	231	NUM
ftr-294	1131	14	.	.	PUNCT
ftr-294	1132	1	i	i	PRON
ftr-294	1132	2	d.	d.	PROPN
ftr-294	1132	3	40	40	NUM
ftr-294	1132	4	florida	florida	PROPN
ftr-294	1132	5	tax	tax	NOUN
ftr-294	1132	6	review	review	NOUN
ftr-294	1132	7	vol	vol	NOUN
ftr-294	1132	8	.	.	PUNCT
ftr-294	1133	1	15:1	15:1	NUM
ftr-294	1133	2	other	other	ADJ
ftr-294	1133	3	procedural	procedural	ADJ
ftr-294	1133	4	improvements	improvement	NOUN
ftr-294	1133	5	.	.	PUNCT
ftr-294	1134	1	232	232	NUM
ftr-294	1135	1	the	the	DET
ftr-294	1135	2	issue	issue	NOUN
ftr-294	1135	3	of	of	ADP
ftr-294	1135	4	retroactive	retroactive	ADJ
ftr-294	1135	5	regulation	regulation	NOUN
ftr-294	1135	6	was	be	AUX
ftr-294	1135	7	not	not	PART
ftr-294	1135	8	discussed	discuss	VERB
ftr-294	1135	9	in	in	ADP
ftr-294	1135	10	these	these	DET
ftr-294	1135	11	hearings	hearing	NOUN
ftr-294	1135	12	,	,	PUNCT
ftr-294	1135	13	perhaps	perhaps	ADV
ftr-294	1135	14	because	because	SCONJ
ftr-294	1135	15	substantive	substantive	ADJ
ftr-294	1135	16	tax	tax	NOUN
ftr-294	1135	17	matters	matter	NOUN
ftr-294	1135	18	might	might	AUX
ftr-294	1135	19	have	have	AUX
ftr-294	1135	20	been	be	AUX
ftr-294	1135	21	seen	see	VERB
ftr-294	1135	22	as	as	ADP
ftr-294	1135	23	falling	fall	VERB
ftr-294	1135	24	outside	outside	ADV
ftr-294	1135	25	of	of	ADP
ftr-294	1135	26	the	the	DET
ftr-294	1135	27	taxpayer	taxpayer	NOUN
ftr-294	1135	28	ombudsman	ombudsman	NOUN
ftr-294	1135	29	’s	’s	PART
ftr-294	1135	30	role	role	NOUN
ftr-294	1135	31	.	.	PUNCT
ftr-294	1136	1	however	however	ADV
ftr-294	1136	2	,	,	PUNCT
ftr-294	1136	3	at	at	ADP
ftr-294	1136	4	the	the	DET
ftr-294	1136	5	second	second	ADJ
ftr-294	1136	6	hearing	hearing	NOUN
ftr-294	1136	7	in	in	ADP
ftr-294	1136	8	september	september	PROPN
ftr-294	1136	9	1991	1991	NUM
ftr-294	1136	10	,	,	PUNCT
ftr-294	1136	11	kenneth	kenneth	PROPN
ftr-294	1136	12	gideon	gideon	PROPN
ftr-294	1136	13	,	,	PUNCT
ftr-294	1136	14	assistant	assistant	NOUN
ftr-294	1136	15	secretary	secretary	NOUN
ftr-294	1136	16	of	of	ADP
ftr-294	1136	17	tax	tax	NOUN
ftr-294	1136	18	policy	policy	NOUN
ftr-294	1136	19	at	at	ADP
ftr-294	1136	20	the	the	DET
ftr-294	1136	21	u.s	u.s	PROPN
ftr-294	1136	22	.	.	PROPN
ftr-294	1136	23	department	department	PROPN
ftr-294	1136	24	of	of	ADP
ftr-294	1136	25	treasury	treasury	PROPN
ftr-294	1136	26	,	,	PUNCT
ftr-294	1136	27	and	and	CCONJ
ftr-294	1136	28	fred	fred	PROPN
ftr-294	1136	29	goldberg	goldberg	PROPN
ftr-294	1136	30	,	,	PUNCT
ftr-294	1136	31	commissioner	commissioner	NOUN
ftr-294	1136	32	of	of	ADP
ftr-294	1136	33	the	the	DET
ftr-294	1136	34	irs	irs	PROPN
ftr-294	1136	35	,	,	PUNCT
ftr-294	1136	36	both	both	PRON
ftr-294	1136	37	testified	testify	VERB
ftr-294	1136	38	and	and	CCONJ
ftr-294	1136	39	answered	answer	VERB
ftr-294	1136	40	questions	question	NOUN
ftr-294	1136	41	.	.	PUNCT
ftr-294	1137	1	233	233	NUM
ftr-294	1137	2	the	the	DET
ftr-294	1137	3	subcommittee	subcommittee	NOUN
ftr-294	1137	4	questioned	question	VERB
ftr-294	1137	5	neither	neither	CCONJ
ftr-294	1137	6	gideon	gideon	NOUN
ftr-294	1137	7	nor	nor	CCONJ
ftr-294	1137	8	goldberg	goldberg	PROPN
ftr-294	1137	9	on	on	ADP
ftr-294	1137	10	his	his	PRON
ftr-294	1137	11	views	view	NOUN
ftr-294	1137	12	regarding	regard	VERB
ftr-294	1137	13	a	a	DET
ftr-294	1137	14	ban	ban	NOUN
ftr-294	1137	15	on	on	ADP
ftr-294	1137	16	retroactive	retroactive	ADJ
ftr-294	1137	17	regulation	regulation	NOUN
ftr-294	1137	18	,	,	PUNCT
ftr-294	1137	19	despite	despite	SCONJ
ftr-294	1137	20	the	the	DET
ftr-294	1137	21	clear	clear	ADJ
ftr-294	1137	22	substantive	substantive	ADJ
ftr-294	1137	23	tax	tax	NOUN
ftr-294	1137	24	expertise	expertise	NOUN
ftr-294	1137	25	of	of	ADP
ftr-294	1137	26	each	each	PRON
ftr-294	1137	27	.	.	PUNCT
ftr-294	1138	1	retroactivity	retroactivity	NOUN
ftr-294	1138	2	was	be	AUX
ftr-294	1138	3	mentioned	mention	VERB
ftr-294	1138	4	in	in	ADP
ftr-294	1138	5	the	the	DET
ftr-294	1138	6	later	later	ADJ
ftr-294	1138	7	testimony	testimony	NOUN
ftr-294	1138	8	of	of	ADP
ftr-294	1138	9	the	the	DET
ftr-294	1138	10	chairman	chairman	NOUN
ftr-294	1138	11	for	for	ADP
ftr-294	1138	12	the	the	DET
ftr-294	1138	13	american	american	PROPN
ftr-294	1138	14	institute	institute	PROPN
ftr-294	1138	15	of	of	ADP
ftr-294	1138	16	certified	certify	VERB
ftr-294	1138	17	public	public	ADJ
ftr-294	1138	18	accountants	accountant	NOUN
ftr-294	1138	19	234	234	NUM
ftr-294	1138	20	who	who	PRON
ftr-294	1138	21	indicated	indicate	VERB
ftr-294	1138	22	the	the	DET
ftr-294	1138	23	aicpa	aicpa	NOUN
ftr-294	1138	24	’s	’s	PART
ftr-294	1138	25	“	"	PUNCT
ftr-294	1138	26	strong	strong	ADJ
ftr-294	1138	27	support	support	NOUN
ftr-294	1138	28	”	"	PUNCT
ftr-294	1138	29	235	235	NUM
ftr-294	1138	30	for	for	ADP
ftr-294	1138	31	a	a	DET
ftr-294	1138	32	reform	reform	NOUN
ftr-294	1138	33	that	that	PRON
ftr-294	1138	34	would	would	AUX
ftr-294	1138	35	protect	protect	VERB
ftr-294	1138	36	taxpayers	taxpayer	NOUN
ftr-294	1138	37	from	from	ADP
ftr-294	1138	38	retroactive	retroactive	ADJ
ftr-294	1138	39	rulemaking	rulemaking	NOUN
ftr-294	1138	40	.	.	PUNCT
ftr-294	1139	1	236	236	NUM
ftr-294	1139	2	the	the	DET
ftr-294	1139	3	tax	tax	NOUN
ftr-294	1139	4	executives	executive	NOUN
ftr-294	1139	5	institute	institute	PROPN
ftr-294	1139	6	,	,	PUNCT
ftr-294	1139	7	a	a	DET
ftr-294	1139	8	professional	professional	ADJ
ftr-294	1139	9	association	association	NOUN
ftr-294	1139	10	who	who	PRON
ftr-294	1139	11	,	,	PUNCT
ftr-294	1139	12	at	at	ADP
ftr-294	1139	13	the	the	DET
ftr-294	1139	14	time	time	NOUN
ftr-294	1139	15	of	of	ADP
ftr-294	1139	16	the	the	DET
ftr-294	1139	17	hearings	hearing	NOUN
ftr-294	1139	18	,	,	PUNCT
ftr-294	1139	19	consisted	consist	VERB
ftr-294	1139	20	of	of	ADP
ftr-294	1139	21	4,700	4,700	NUM
ftr-294	1139	22	individuals	individual	NOUN
ftr-294	1139	23	who	who	PRON
ftr-294	1139	24	work	work	VERB
ftr-294	1139	25	primarily	primarily	ADV
ftr-294	1139	26	in	in	ADP
ftr-294	1139	27	large	large	ADJ
ftr-294	1139	28	corporations	corporation	NOUN
ftr-294	1139	29	,	,	PUNCT
ftr-294	1139	30	237	237	NUM
ftr-294	1139	31	submitted	submit	VERB
ftr-294	1139	32	comments	comment	NOUN
ftr-294	1139	33	to	to	ADP
ftr-294	1139	34	the	the	DET
ftr-294	1139	35	subcommittee	subcommittee	NOUN
ftr-294	1139	36	suggesting	suggest	VERB
ftr-294	1139	37	that	that	SCONJ
ftr-294	1139	38	the	the	DET
ftr-294	1139	39	goals	goal	NOUN
ftr-294	1139	40	underlying	underlie	VERB
ftr-294	1139	41	the	the	DET
ftr-294	1139	42	“	"	PUNCT
ftr-294	1139	43	good	good	ADJ
ftr-294	1139	44	faith	faith	NOUN
ftr-294	1139	45	reforms	reform	NOUN
ftr-294	1139	46	”	"	PUNCT
ftr-294	1139	47	listed	list	VERB
ftr-294	1139	48	in	in	ADP
ftr-294	1139	49	the	the	DET
ftr-294	1139	50	press	press	NOUN
ftr-294	1139	51	release	release	NOUN
ftr-294	1139	52	would	would	AUX
ftr-294	1139	53	be	be	AUX
ftr-294	1139	54	advanced	advanced	ADJ
ftr-294	1139	55	if	if	SCONJ
ftr-294	1139	56	congress	congress	PROPN
ftr-294	1139	57	made	make	VERB
ftr-294	1139	58	statutes	statute	NOUN
ftr-294	1139	59	effective	effective	ADJ
ftr-294	1139	60	only	only	ADV
ftr-294	1139	61	after	after	SCONJ
ftr-294	1139	62	regulations	regulation	NOUN
ftr-294	1139	63	had	have	AUX
ftr-294	1139	64	been	be	AUX
ftr-294	1139	65	finalized	finalize	VERB
ftr-294	1139	66	,	,	PUNCT
ftr-294	1139	67	particularly	particularly	ADV
ftr-294	1139	68	in	in	ADP
ftr-294	1139	69	instances	instance	NOUN
ftr-294	1139	70	“	"	PUNCT
ftr-294	1139	71	when	when	SCONJ
ftr-294	1139	72	[	[	X
ftr-294	1139	73	sic	sic	ADJ
ftr-294	1139	74	]	]	X
ftr-294	1139	75	broad	broad	ADJ
ftr-294	1139	76	grants	grant	NOUN
ftr-294	1139	77	of	of	ADP
ftr-294	1139	78	authority	authority	NOUN
ftr-294	1139	79	are	be	AUX
ftr-294	1139	80	given	give	VERB
ftr-294	1139	81	to	to	ADP
ftr-294	1139	82	the	the	DET
ftr-294	1139	83	treasury	treasury	PROPN
ftr-294	1139	84	department	department	PROPN
ftr-294	1139	85	to	to	PART
ftr-294	1139	86	promulgate	promulgate	VERB
ftr-294	1139	87	[	[	X
ftr-294	1139	88	these	these	PRON
ftr-294	1139	89	]	]	X
ftr-294	1139	90	regulations	regulation	NOUN
ftr-294	1139	91	.	.	PUNCT
ftr-294	1139	92	”	"	PUNCT
ftr-294	1140	1	238	238	NUM
ftr-294	1140	2	thus	thus	ADV
ftr-294	1140	3	,	,	PUNCT
ftr-294	1140	4	as	as	ADP
ftr-294	1140	5	of	of	ADP
ftr-294	1140	6	july	july	PROPN
ftr-294	1140	7	1991	1991	NUM
ftr-294	1140	8	,	,	PUNCT
ftr-294	1140	9	it	it	PRON
ftr-294	1140	10	appeared	appear	VERB
ftr-294	1140	11	that	that	SCONJ
ftr-294	1140	12	representatives	representative	NOUN
ftr-294	1140	13	of	of	ADP
ftr-294	1140	14	the	the	DET
ftr-294	1140	15	u.s	u.s	PROPN
ftr-294	1140	16	.	.	PROPN
ftr-294	1140	17	government	government	NOUN
ftr-294	1140	18	—	—	PUNCT
ftr-294	1140	19	e.g.	e.g.	ADV
ftr-294	1140	20	the	the	DET
ftr-294	1140	21	administration	administration	NOUN
ftr-294	1140	22	and	and	CCONJ
ftr-294	1140	23	irs	irs	PROPN
ftr-294	1140	24	—	—	PUNCT
ftr-294	1140	25	had	have	AUX
ftr-294	1140	26	not	not	PART
ftr-294	1140	27	expressed	express	VERB
ftr-294	1140	28	their	their	PRON
ftr-294	1140	29	views	view	NOUN
ftr-294	1140	30	on	on	ADP
ftr-294	1140	31	banning	ban	VERB
ftr-294	1140	32	retroactive	retroactive	ADJ
ftr-294	1140	33	regulation	regulation	NOUN
ftr-294	1140	34	.	.	PUNCT
ftr-294	1141	1	nonetheless	nonetheless	ADV
ftr-294	1141	2	,	,	PUNCT
ftr-294	1141	3	in	in	ADP
ftr-294	1141	4	november	november	PROPN
ftr-294	1141	5	1991	1991	NUM
ftr-294	1141	6	,	,	PUNCT
ftr-294	1141	7	senator	senator	PROPN
ftr-294	1141	8	pryor	pryor	PROPN
ftr-294	1141	9	announced	announce	VERB
ftr-294	1141	10	that	that	SCONJ
ftr-294	1141	11	“	"	PUNCT
ftr-294	1141	12	in	in	ADP
ftr-294	1141	13	the	the	DET
ftr-294	1141	14	coming	come	VERB
ftr-294	1141	15	month	month	NOUN
ftr-294	1141	16	[	[	X
ftr-294	1141	17	he	he	PRON
ftr-294	1141	18	]	]	PUNCT
ftr-294	1141	19	plan[ned	plan[ne	VERB
ftr-294	1141	20	]	]	PUNCT
ftr-294	1141	21	to	to	ADP
ftr-294	1141	22	232	232	NUM
ftr-294	1141	23	.	.	NOUN
ftr-294	1141	24	1991	1991	NUM
ftr-294	1141	25	house	house	NOUN
ftr-294	1141	26	hearings	hearing	NOUN
ftr-294	1141	27	,	,	PUNCT
ftr-294	1141	28	supra	supra	PROPN
ftr-294	1141	29	note	note	NOUN
ftr-294	1141	30	215	215	NUM
ftr-294	1141	31	,	,	PUNCT
ftr-294	1141	32	at	at	ADP
ftr-294	1141	33	11	11	NUM
ftr-294	1141	34	.	.	PUNCT
ftr-294	1141	35	233	233	NUM
ftr-294	1141	36	.	.	PUNCT
ftr-294	1142	1	i	i	PRON
ftr-294	1142	2	d.	d.	PROPN
ftr-294	1142	3	at	at	ADP
ftr-294	1142	4	311–17	311–17	NUM
ftr-294	1142	5	,	,	PUNCT
ftr-294	1142	6	323–54	323–54	NUM
ftr-294	1142	7	.	.	PUNCT
ftr-294	1143	1	234	234	NUM
ftr-294	1143	2	.	.	PUNCT
ftr-294	1144	1	i	i	PRON
ftr-294	1144	2	d.	d.	PROPN
ftr-294	1144	3	at	at	ADP
ftr-294	1144	4	441	441	NUM
ftr-294	1144	5	(	(	PUNCT
ftr-294	1144	6	statement	statement	NOUN
ftr-294	1144	7	of	of	ADP
ftr-294	1144	8	aicpa	aicpa	ADJ
ftr-294	1144	9	chairman	chairman	NOUN
ftr-294	1144	10	)	)	PUNCT
ftr-294	1144	11	.	.	PUNCT
ftr-294	1145	1	235	235	NUM
ftr-294	1145	2	.	.	PUNCT
ftr-294	1146	1	i	i	PRON
ftr-294	1146	2	d.	d.	PROPN
ftr-294	1146	3	“	"	PUNCT
ftr-294	1146	4	this	this	PRON
ftr-294	1146	5	is	be	AUX
ftr-294	1146	6	a	a	DET
ftr-294	1146	7	very	very	ADV
ftr-294	1146	8	important	important	ADJ
ftr-294	1146	9	issue	issue	NOUN
ftr-294	1146	10	which	which	PRON
ftr-294	1146	11	the	the	DET
ftr-294	1146	12	aicpa	aicpa	NOUN
ftr-294	1146	13	strongly	strongly	ADV
ftr-294	1146	14	supports	support	VERB
ftr-294	1146	15	.	.	PUNCT
ftr-294	1146	16	”	"	PUNCT
ftr-294	1147	1	i	i	PRON
ftr-294	1147	2	d.	d.	PROPN
ftr-294	1147	3	236	236	NUM
ftr-294	1147	4	.	.	PUNCT
ftr-294	1148	1	“	"	PUNCT
ftr-294	1148	2	we	we	PRON
ftr-294	1148	3	commend	commend	VERB
ftr-294	1148	4	the	the	DET
ftr-294	1148	5	subcommittee	subcommittee	NOUN
ftr-294	1148	6	for	for	ADP
ftr-294	1148	7	its	its	PRON
ftr-294	1148	8	consideration	consideration	NOUN
ftr-294	1148	9	of	of	ADP
ftr-294	1148	10	a	a	DET
ftr-294	1148	11	reform	reform	NOUN
ftr-294	1148	12	that	that	PRON
ftr-294	1148	13	would	would	AUX
ftr-294	1148	14	provide	provide	VERB
ftr-294	1148	15	protection	protection	NOUN
ftr-294	1148	16	for	for	ADP
ftr-294	1148	17	taxpayers	taxpayer	NOUN
ftr-294	1148	18	who	who	PRON
ftr-294	1148	19	make	make	VERB
ftr-294	1148	20	“	"	PUNCT
ftr-294	1148	21	good	good	ADJ
ftr-294	1148	22	faith	faith	NOUN
ftr-294	1148	23	efforts	effort	NOUN
ftr-294	1148	24	”	"	PUNCT
ftr-294	1148	25	to	to	PART
ftr-294	1148	26	comply	comply	VERB
ftr-294	1148	27	with	with	ADP
ftr-294	1148	28	the	the	DET
ftr-294	1148	29	tax	tax	NOUN
ftr-294	1148	30	laws	law	NOUN
ftr-294	1148	31	during	during	ADP
ftr-294	1148	32	the	the	DET
ftr-294	1148	33	period	period	NOUN
ftr-294	1148	34	between	between	ADP
ftr-294	1148	35	of	of	ADP
ftr-294	1148	36	enactment	enactment	NOUN
ftr-294	1148	37	of	of	ADP
ftr-294	1148	38	the	the	DET
ftr-294	1148	39	law	law	NOUN
ftr-294	1148	40	and	and	CCONJ
ftr-294	1148	41	issuance	issuance	NOUN
ftr-294	1148	42	of	of	ADP
ftr-294	1148	43	clear	clear	ADJ
ftr-294	1148	44	guidelines	guideline	NOUN
ftr-294	1148	45	and	and	CCONJ
ftr-294	1148	46	final	final	ADJ
ftr-294	1148	47	regulations	regulation	NOUN
ftr-294	1148	48	.	.	PUNCT
ftr-294	1149	1	such	such	DET
ftr-294	1149	2	a	a	DET
ftr-294	1149	3	reform	reform	NOUN
ftr-294	1149	4	would	would	AUX
ftr-294	1149	5	recognize	recognize	VERB
ftr-294	1149	6	taxpayers	taxpayer	NOUN
ftr-294	1149	7	’	'	PUNCT
ftr-294	1149	8	[	[	X
ftr-294	1149	9	sic	sic	NOUN
ftr-294	1149	10	]	]	PUNCT
ftr-294	1149	11	needs	need	NOUN
ftr-294	1149	12	for	for	ADP
ftr-294	1149	13	early	early	ADJ
ftr-294	1149	14	guidance	guidance	NOUN
ftr-294	1149	15	in	in	ADP
ftr-294	1149	16	complex	complex	ADJ
ftr-294	1149	17	areas	area	NOUN
ftr-294	1149	18	of	of	ADP
ftr-294	1149	19	the	the	DET
ftr-294	1149	20	tax	tax	NOUN
ftr-294	1149	21	law	law	NOUN
ftr-294	1149	22	,	,	PUNCT
ftr-294	1149	23	while	while	SCONJ
ftr-294	1149	24	at	at	ADP
ftr-294	1149	25	the	the	DET
ftr-294	1149	26	same	same	ADJ
ftr-294	1149	27	time	time	NOUN
ftr-294	1149	28	stimulate	stimulate	VERB
ftr-294	1149	29	the	the	DET
ftr-294	1149	30	irs	irs	PROPN
ftr-294	1149	31	and	and	CCONJ
ftr-294	1149	32	treasury	treasury	NOUN
ftr-294	1149	33	to	to	PART
ftr-294	1149	34	accelerate	accelerate	VERB
ftr-294	1149	35	for	for	ADP
ftr-294	1149	36	the	the	DET
ftr-294	1149	37	issuance	issuance	NOUN
ftr-294	1149	38	of	of	ADP
ftr-294	1149	39	such	such	ADJ
ftr-294	1149	40	guidance	guidance	NOUN
ftr-294	1149	41	.	.	PUNCT
ftr-294	1149	42	”	"	PUNCT
ftr-294	1150	1	i	i	PRON
ftr-294	1150	2	d.	d.	PROPN
ftr-294	1150	3	237	237	NUM
ftr-294	1150	4	.	.	PUNCT
ftr-294	1151	1	see	see	VERB
ftr-294	1151	2	i	i	PRON
ftr-294	1151	3	d.	d.	PROPN
ftr-294	1151	4	at	at	ADP
ftr-294	1151	5	584	584	NUM
ftr-294	1151	6	(	(	PUNCT
ftr-294	1151	7	statement	statement	NOUN
ftr-294	1151	8	of	of	ADP
ftr-294	1151	9	timothy	timothy	PROPN
ftr-294	1151	10	j.	j.	PROPN
ftr-294	1151	11	mccormally	mccormally	PROPN
ftr-294	1151	12	,	,	PUNCT
ftr-294	1151	13	tax	tax	NOUN
ftr-294	1151	14	counsel	counsel	NOUN
ftr-294	1151	15	,	,	PUNCT
ftr-294	1151	16	tax	tax	NOUN
ftr-294	1151	17	executives	executive	NOUN
ftr-294	1151	18	institute	institute	PROPN
ftr-294	1151	19	)	)	PUNCT
ftr-294	1151	20	.	.	PUNCT
ftr-294	1152	1	for	for	ADP
ftr-294	1152	2	more	more	ADJ
ftr-294	1152	3	information	information	NOUN
ftr-294	1152	4	about	about	ADP
ftr-294	1152	5	the	the	DET
ftr-294	1152	6	tax	tax	NOUN
ftr-294	1152	7	executives	executives	PROPN
ftr-294	1152	8	institute	institute	PROPN
ftr-294	1152	9	tei	tei	PROPN
ftr-294	1152	10	,	,	PUNCT
ftr-294	1152	11	see	see	VERB
ftr-294	1152	12	:	:	PUNCT
ftr-294	1152	13	http://www.tei.org/pages/default.aspx	http://www.tei.org/pages/default.aspx	PROPN
ftr-294	1152	14	.	.	PUNCT
ftr-294	1153	1	238	238	NUM
ftr-294	1153	2	.	.	X
ftr-294	1153	3	1991	1991	NUM
ftr-294	1153	4	house	house	NOUN
ftr-294	1153	5	hearings	hearing	NOUN
ftr-294	1153	6	,	,	PUNCT
ftr-294	1153	7	supra	supra	PROPN
ftr-294	1153	8	note	note	NOUN
ftr-294	1153	9	215	215	NUM
ftr-294	1153	10	,	,	PUNCT
ftr-294	1153	11	at	at	ADP
ftr-294	1153	12	587	587	NUM
ftr-294	1153	13	.	.	PUNCT
ftr-294	1154	1	the	the	DET
ftr-294	1154	2	institute	institute	NOUN
ftr-294	1154	3	referenced	reference	VERB
ftr-294	1154	4	and	and	CCONJ
ftr-294	1154	5	supported	support	VERB
ftr-294	1154	6	the	the	DET
ftr-294	1154	7	majority	majority	NOUN
ftr-294	1154	8	tax	tax	NOUN
ftr-294	1154	9	staff	staff	NOUN
ftr-294	1154	10	of	of	ADP
ftr-294	1154	11	the	the	DET
ftr-294	1154	12	ways	way	NOUN
ftr-294	1154	13	and	and	CCONJ
ftr-294	1154	14	means	mean	VERB
ftr-294	1154	15	committee	committee	NOUN
ftr-294	1154	16	’s	’s	PART
ftr-294	1154	17	1990	1990	NUM
ftr-294	1154	18	proposal	proposal	NOUN
ftr-294	1154	19	to	to	PART
ftr-294	1154	20	“	"	PUNCT
ftr-294	1154	21	make	make	VERB
ftr-294	1154	22	all	all	DET
ftr-294	1154	23	rules	rule	NOUN
ftr-294	1154	24	and	and	CCONJ
ftr-294	1154	25	regulation[s	regulation[	NOUN
ftr-294	1154	26	]	]	PUNCT
ftr-294	1154	27	implementing	implement	VERB
ftr-294	1154	28	broad	broad	ADJ
ftr-294	1154	29	guidelines	guideline	NOUN
ftr-294	1154	30	effective	effective	ADJ
ftr-294	1154	31	on	on	ADP
ftr-294	1154	32	a	a	DET
ftr-294	1154	33	prospective	prospective	ADJ
ftr-294	1154	34	-	-	PUNCT
ftr-294	1154	35	only	only	ADJ
ftr-294	1154	36	basis	basis	NOUN
ftr-294	1154	37	,	,	PUNCT
ftr-294	1154	38	”	"	PUNCT
ftr-294	1154	39	i	i	PROPN
ftr-294	1154	40	d.	d.	VERB
ftr-294	1154	41	at	at	ADP
ftr-294	1154	42	587–88	587–88	NUM
ftr-294	1154	43	.	.	PUNCT
ftr-294	1155	1	this	this	DET
ftr-294	1155	2	1990	1990	NUM
ftr-294	1155	3	proposal	proposal	NOUN
ftr-294	1155	4	was	be	AUX
ftr-294	1155	5	part	part	NOUN
ftr-294	1155	6	of	of	ADP
ftr-294	1155	7	a	a	DET
ftr-294	1155	8	much	much	ADV
ftr-294	1155	9	larger	large	ADJ
ftr-294	1155	10	proposal	proposal	NOUN
ftr-294	1155	11	to	to	PART
ftr-294	1155	12	simplify	simplify	VERB
ftr-294	1155	13	the	the	DET
ftr-294	1155	14	tax	tax	NOUN
ftr-294	1155	15	system	system	NOUN
ftr-294	1155	16	.	.	PUNCT
ftr-294	1156	1	the	the	DET
ftr-294	1156	2	results	result	NOUN
ftr-294	1156	3	of	of	ADP
ftr-294	1156	4	that	that	DET
ftr-294	1156	5	effort	effort	NOUN
ftr-294	1156	6	were	be	AUX
ftr-294	1156	7	published	publish	VERB
ftr-294	1156	8	as	as	ADP
ftr-294	1156	9	staff	staff	NOUN
ftr-294	1156	10	of	of	ADP
ftr-294	1156	11	house	house	NOUN
ftr-294	1156	12	comm	comm	NOUN
ftr-294	1156	13	.	.	PUNCT
ftr-294	1157	1	on	on	ADP
ftr-294	1157	2	ways	way	NOUN
ftr-294	1157	3	and	and	CCONJ
ftr-294	1157	4	means	mean	NOUN
ftr-294	1157	5	,	,	PUNCT
ftr-294	1157	6	101st	101st	PROPN
ftr-294	1157	7	cong	cong	PROPN
ftr-294	1157	8	.	.	PROPN
ftr-294	1158	1	,	,	PUNCT
ftr-294	1158	2	written	write	VERB
ftr-294	1158	3	proposals	proposal	NOUN
ftr-294	1158	4	on	on	ADP
ftr-294	1158	5	tax	tax	NOUN
ftr-294	1158	6	simplification	simplification	NOUN
ftr-294	1158	7	(	(	PUNCT
ftr-294	1158	8	comm	comm	NOUN
ftr-294	1158	9	.	.	PUNCT
ftr-294	1159	1	print	print	NOUN
ftr-294	1159	2	1990	1990	NUM
ftr-294	1159	3	)	)	PUNCT
ftr-294	1159	4	.	.	PUNCT
ftr-294	1160	1	2013	2013	NUM
ftr-294	1160	2	]	]	PUNCT
ftr-294	1160	3	tax	tax	NOUN
ftr-294	1160	4	abuse	abuse	NOUN
ftr-294	1160	5	according	accord	VERB
ftr-294	1160	6	to	to	ADP
ftr-294	1160	7	whom	whom	PRON
ftr-294	1160	8	?	?	PUNCT
ftr-294	1161	1	41	41	NUM
ftr-294	1161	2	introduce	introduce	VERB
ftr-294	1161	3	the	the	DET
ftr-294	1161	4	taxpayer	taxpayer	NOUN
ftr-294	1161	5	bill	bill	NOUN
ftr-294	1161	6	of	of	ADP
ftr-294	1161	7	rights	right	NOUN
ftr-294	1161	8	2	2	NUM
ftr-294	1161	9	.	.	PUNCT
ftr-294	1161	10	.	.	PUNCT
ftr-294	1161	11	.	.	PUNCT
ftr-294	1161	12	.	.	PUNCT
ftr-294	1161	13	”	"	PUNCT
ftr-294	1162	1	239	239	NUM
ftr-294	1162	2	as	as	ADP
ftr-294	1162	3	one	one	NUM
ftr-294	1162	4	of	of	ADP
ftr-294	1162	5	eight	eight	NUM
ftr-294	1162	6	examples	example	NOUN
ftr-294	1162	7	of	of	ADP
ftr-294	1162	8	reforms	reform	NOUN
ftr-294	1162	9	to	to	PART
ftr-294	1162	10	be	be	AUX
ftr-294	1162	11	addressed	address	VERB
ftr-294	1162	12	,	,	PUNCT
ftr-294	1162	13	senator	senator	PROPN
ftr-294	1162	14	pryor	pryor	PROPN
ftr-294	1162	15	stated	state	VERB
ftr-294	1162	16	that	that	SCONJ
ftr-294	1162	17	“	"	PUNCT
ftr-294	1162	18	all	all	DET
ftr-294	1162	19	regulations	regulation	NOUN
ftr-294	1162	20	issued	issue	VERB
ftr-294	1162	21	by	by	ADP
ftr-294	1162	22	the	the	DET
ftr-294	1162	23	treasury	treasury	PROPN
ftr-294	1162	24	department	department	NOUN
ftr-294	1162	25	[	[	X
ftr-294	1162	26	should	should	AUX
ftr-294	1162	27	]	]	PART
ftr-294	1162	28	be	be	AUX
ftr-294	1162	29	prospective	prospective	ADJ
ftr-294	1162	30	unless	unless	SCONJ
ftr-294	1162	31	expressly	expressly	ADV
ftr-294	1162	32	provided	provide	VERB
ftr-294	1162	33	otherwise	otherwise	ADV
ftr-294	1162	34	by	by	ADP
ftr-294	1162	35	congress	congress	PROPN
ftr-294	1162	36	,	,	PUNCT
ftr-294	1162	37	”	"	PUNCT
ftr-294	1162	38	240	240	NUM
ftr-294	1162	39	and	and	CCONJ
ftr-294	1162	40	conveyed	convey	VERB
ftr-294	1162	41	a	a	DET
ftr-294	1162	42	strong	strong	ADJ
ftr-294	1162	43	belief	belief	NOUN
ftr-294	1162	44	that	that	SCONJ
ftr-294	1162	45	this	this	PRON
ftr-294	1162	46	was	be	AUX
ftr-294	1162	47	“	"	PUNCT
ftr-294	1162	48	one	one	NUM
ftr-294	1162	49	of	of	ADP
ftr-294	1162	50	the	the	DET
ftr-294	1162	51	critical	critical	ADJ
ftr-294	1162	52	elements	element	NOUN
ftr-294	1162	53	of	of	ADP
ftr-294	1162	54	the	the	DET
ftr-294	1162	55	taxpayer	taxpayer	NOUN
ftr-294	1162	56	bill	bill	NOUN
ftr-294	1162	57	of	of	ADP
ftr-294	1162	58	rights	right	NOUN
ftr-294	1162	59	2	2	NUM
ftr-294	1162	60	.	.	PUNCT
ftr-294	1162	61	”	"	PUNCT
ftr-294	1163	1	241	241	NUM
ftr-294	1163	2	on	on	ADP
ftr-294	1163	3	february	february	PROPN
ftr-294	1163	4	20	20	NUM
ftr-294	1163	5	,	,	PUNCT
ftr-294	1163	6	1992	1992	NUM
ftr-294	1163	7	,	,	PUNCT
ftr-294	1163	8	242	242	NUM
ftr-294	1163	9	senator	senator	NOUN
ftr-294	1163	10	pryor	pryor	PROPN
ftr-294	1163	11	officially	officially	ADV
ftr-294	1163	12	introduced	introduce	VERB
ftr-294	1163	13	tbor	tbor	NOUN
ftr-294	1163	14	2	2	NUM
ftr-294	1163	15	.	.	NOUN
ftr-294	1163	16	243	243	NUM
ftr-294	1163	17	the	the	DET
ftr-294	1163	18	first	first	ADJ
ftr-294	1163	19	version	version	NOUN
ftr-294	1163	20	of	of	ADP
ftr-294	1163	21	what	what	PRON
ftr-294	1163	22	would	would	AUX
ftr-294	1163	23	become	become	VERB
ftr-294	1163	24	new	new	ADJ
ftr-294	1163	25	section	section	NOUN
ftr-294	1163	26	7805(b	7805(b	PROPN
ftr-294	1163	27	)	)	PUNCT
ftr-294	1163	28	provided	provide	VERB
ftr-294	1163	29	that	that	SCONJ
ftr-294	1163	30	all	all	DET
ftr-294	1163	31	regulations	regulation	NOUN
ftr-294	1163	32	would	would	AUX
ftr-294	1163	33	“	"	PUNCT
ftr-294	1163	34	apply	apply	VERB
ftr-294	1163	35	prospectively	prospectively	ADV
ftr-294	1163	36	from	from	ADP
ftr-294	1163	37	the	the	DET
ftr-294	1163	38	date	date	NOUN
ftr-294	1163	39	of	of	ADP
ftr-294	1163	40	publication	publication	NOUN
ftr-294	1163	41	of	of	ADP
ftr-294	1163	42	such	such	ADJ
ftr-294	1163	43	regulation	regulation	NOUN
ftr-294	1163	44	in	in	ADP
ftr-294	1163	45	the	the	DET
ftr-294	1163	46	federal	federal	ADJ
ftr-294	1163	47	register	register	NOUN
ftr-294	1163	48	.	.	PUNCT
ftr-294	1163	49	”	"	PUNCT
ftr-294	1164	1	244	244	NUM
ftr-294	1164	2	the	the	DET
ftr-294	1164	3	only	only	ADJ
ftr-294	1164	4	exception	exception	NOUN
ftr-294	1164	5	to	to	ADP
ftr-294	1164	6	this	this	DET
ftr-294	1164	7	prohibition	prohibition	NOUN
ftr-294	1164	8	on	on	ADP
ftr-294	1164	9	retroactivity	retroactivity	NOUN
ftr-294	1164	10	was	be	AUX
ftr-294	1164	11	that	that	SCONJ
ftr-294	1164	12	congress	congress	PROPN
ftr-294	1164	13	could	could	AUX
ftr-294	1164	14	expressly	expressly	ADV
ftr-294	1164	15	authorize	authorize	VERB
ftr-294	1164	16	the	the	DET
ftr-294	1164	17	secretary	secretary	NOUN
ftr-294	1164	18	to	to	PART
ftr-294	1164	19	issue	issue	VERB
ftr-294	1164	20	certain	certain	ADJ
ftr-294	1164	21	regulations	regulation	NOUN
ftr-294	1164	22	retroactively	retroactively	ADV
ftr-294	1164	23	.	.	PUNCT
ftr-294	1165	1	245	245	NUM
ftr-294	1165	2	on	on	ADP
ftr-294	1165	3	the	the	DET
ftr-294	1165	4	following	following	ADJ
ftr-294	1165	5	day	day	NOUN
ftr-294	1165	6	,	,	PUNCT
ftr-294	1165	7	hearings	hearing	NOUN
ftr-294	1165	8	were	be	AUX
ftr-294	1165	9	held	hold	VERB
ftr-294	1165	10	before	before	ADP
ftr-294	1165	11	the	the	DET
ftr-294	1165	12	senate	senate	PROPN
ftr-294	1165	13	finance	finance	PROPN
ftr-294	1165	14	committee	committee	PROPN
ftr-294	1165	15	subcommittee	subcommittee	NOUN
ftr-294	1165	16	on	on	ADP
ftr-294	1165	17	private	private	ADJ
ftr-294	1165	18	retirement	retirement	NOUN
ftr-294	1165	19	plans	plan	NOUN
ftr-294	1165	20	and	and	CCONJ
ftr-294	1165	21	oversight	oversight	NOUN
ftr-294	1165	22	of	of	ADP
ftr-294	1165	23	the	the	DET
ftr-294	1165	24	irs	irs	PROPN
ftr-294	1165	25	.	.	PUNCT
ftr-294	1166	1	246	246	NUM
ftr-294	1166	2	the	the	DET
ftr-294	1166	3	u.s	u.s	PROPN
ftr-294	1166	4	.	.	PROPN
ftr-294	1166	5	government	government	NOUN
ftr-294	1166	6	finally	finally	ADV
ftr-294	1166	7	expressed	express	VERB
ftr-294	1166	8	its	its	PRON
ftr-294	1166	9	opinions	opinion	NOUN
ftr-294	1166	10	about	about	ADP
ftr-294	1166	11	reforms	reform	NOUN
ftr-294	1166	12	that	that	PRON
ftr-294	1166	13	would	would	AUX
ftr-294	1166	14	ban	ban	VERB
ftr-294	1166	15	retroactive	retroactive	ADJ
ftr-294	1166	16	regulation	regulation	NOUN
ftr-294	1166	17	in	in	ADP
ftr-294	1166	18	the	the	DET
ftr-294	1166	19	absence	absence	NOUN
ftr-294	1166	20	of	of	ADP
ftr-294	1166	21	express	express	ADJ
ftr-294	1166	22	congressional	congressional	ADJ
ftr-294	1166	23	239	239	NUM
ftr-294	1166	24	.	.	PUNCT
ftr-294	1166	25	137	137	NUM
ftr-294	1166	26	cong	cong	NOUN
ftr-294	1166	27	.	.	PUNCT
ftr-294	1167	1	rec	rec	PROPN
ftr-294	1167	2	.	.	PROPN
ftr-294	1168	1	30,415	30,415	NUM
ftr-294	1168	2	(	(	PUNCT
ftr-294	1168	3	1991	1991	NUM
ftr-294	1168	4	)	)	PUNCT
ftr-294	1168	5	(	(	PUNCT
ftr-294	1168	6	statement	statement	NOUN
ftr-294	1168	7	of	of	ADP
ftr-294	1168	8	sen	sen	PROPN
ftr-294	1168	9	.	.	PROPN
ftr-294	1168	10	pryor	pryor	PROPN
ftr-294	1168	11	)	)	PUNCT
ftr-294	1168	12	.	.	PUNCT
ftr-294	1169	1	240	240	NUM
ftr-294	1169	2	.	.	PUNCT
ftr-294	1170	1	i	i	PRON
ftr-294	1170	2	d.	d.	PROPN
ftr-294	1170	3	241	241	NUM
ftr-294	1170	4	.	.	PUNCT
ftr-294	1170	5	138	138	NUM
ftr-294	1170	6	cong	cong	NOUN
ftr-294	1170	7	.	.	PUNCT
ftr-294	1171	1	rec	rec	PROPN
ftr-294	1171	2	.	.	PROPN
ftr-294	1172	1	2822–23	2822–23	PROPN
ftr-294	1172	2	(	(	PUNCT
ftr-294	1172	3	1992	1992	NUM
ftr-294	1172	4	)	)	PUNCT
ftr-294	1172	5	.	.	PUNCT
ftr-294	1173	1	he	he	PRON
ftr-294	1173	2	continued	continue	VERB
ftr-294	1173	3	:	:	PUNCT
ftr-294	1173	4	“	"	PUNCT
ftr-294	1173	5	it	it	PRON
ftr-294	1173	6	is	be	AUX
ftr-294	1173	7	almost	almost	ADV
ftr-294	1173	8	unimaginable	unimaginable	ADJ
ftr-294	1173	9	.	.	PUNCT
ftr-294	1173	10	.	.	PUNCT
ftr-294	1173	11	.	.	PUNCT
ftr-294	1174	1	that	that	SCONJ
ftr-294	1174	2	we	we	PRON
ftr-294	1174	3	have	have	VERB
ftr-294	1174	4	an	an	DET
ftr-294	1174	5	agency	agency	NOUN
ftr-294	1174	6	of	of	ADP
ftr-294	1174	7	the	the	DET
ftr-294	1174	8	u.s	u.s	PROPN
ftr-294	1174	9	.	.	PROPN
ftr-294	1174	10	government	government	NOUN
ftr-294	1174	11	,	,	PUNCT
ftr-294	1174	12	the	the	DET
ftr-294	1174	13	internal	internal	ADJ
ftr-294	1174	14	revenue	revenue	NOUN
ftr-294	1174	15	service	service	NOUN
ftr-294	1174	16	,	,	PUNCT
ftr-294	1174	17	that	that	PRON
ftr-294	1174	18	has	have	VERB
ftr-294	1174	19	the	the	DET
ftr-294	1174	20	authority	authority	NOUN
ftr-294	1174	21	and	and	CCONJ
ftr-294	1174	22	the	the	DET
ftr-294	1174	23	power	power	NOUN
ftr-294	1174	24	to	to	PART
ftr-294	1174	25	issue	issue	VERB
ftr-294	1174	26	regulations	regulation	NOUN
ftr-294	1174	27	that	that	PRON
ftr-294	1174	28	apply	apply	VERB
ftr-294	1174	29	retroactively	retroactively	ADV
ftr-294	1174	30	.	.	PUNCT
ftr-294	1175	1	but	but	CCONJ
ftr-294	1175	2	the	the	DET
ftr-294	1175	3	internal	internal	ADJ
ftr-294	1175	4	revenue	revenue	NOUN
ftr-294	1175	5	service	service	NOUN
ftr-294	1175	6	does	do	VERB
ftr-294	1175	7	it	it	PRON
ftr-294	1175	8	all	all	DET
ftr-294	1175	9	the	the	DET
ftr-294	1175	10	time	time	NOUN
ftr-294	1175	11	.	.	PUNCT
ftr-294	1176	1	we	we	PRON
ftr-294	1176	2	are	be	AUX
ftr-294	1176	3	going	go	VERB
ftr-294	1176	4	to	to	PART
ftr-294	1176	5	eliminate	eliminate	VERB
ftr-294	1176	6	that	that	DET
ftr-294	1176	7	authority	authority	NOUN
ftr-294	1176	8	.	.	PUNCT
ftr-294	1176	9	”	"	PUNCT
ftr-294	1177	1	i	i	PRON
ftr-294	1177	2	d.	d.	VERB
ftr-294	1177	3	the	the	DET
ftr-294	1177	4	summary	summary	NOUN
ftr-294	1177	5	description	description	NOUN
ftr-294	1177	6	of	of	ADP
ftr-294	1177	7	the	the	DET
ftr-294	1177	8	proposals	proposal	NOUN
ftr-294	1177	9	(	(	PUNCT
ftr-294	1177	10	hereinafter	hereinafter	NOUN
ftr-294	1177	11	summary	summary	NOUN
ftr-294	1177	12	proposal	proposal	NOUN
ftr-294	1177	13	)	)	PUNCT
ftr-294	1177	14	for	for	ADP
ftr-294	1177	15	the	the	DET
ftr-294	1177	16	taxpayer	taxpayer	NOUN
ftr-294	1177	17	bill	bill	NOUN
ftr-294	1177	18	of	of	ADP
ftr-294	1177	19	rights	right	NOUN
ftr-294	1177	20	2	2	NUM
ftr-294	1177	21	stated	state	VERB
ftr-294	1177	22	that	that	SCONJ
ftr-294	1177	23	:	:	PUNCT
ftr-294	1177	24	t2	t2	NOUN
ftr-294	1177	25	will	will	AUX
ftr-294	1177	26	generally	generally	ADV
ftr-294	1177	27	require	require	VERB
ftr-294	1177	28	that	that	SCONJ
ftr-294	1177	29	all	all	DET
ftr-294	1177	30	regulations	regulation	NOUN
ftr-294	1177	31	issued	issue	VERB
ftr-294	1177	32	by	by	ADP
ftr-294	1177	33	the	the	DET
ftr-294	1177	34	treasury	treasury	PROPN
ftr-294	1177	35	department	department	PROPN
ftr-294	1177	36	to	to	PART
ftr-294	1177	37	implement	implement	VERB
ftr-294	1177	38	broad	broad	ADJ
ftr-294	1177	39	legislative	legislative	ADJ
ftr-294	1177	40	guidelines	guideline	NOUN
ftr-294	1177	41	be	be	VERB
ftr-294	1177	42	effective	effective	ADJ
ftr-294	1177	43	prospectively	prospectively	ADV
ftr-294	1177	44	from	from	ADP
ftr-294	1177	45	the	the	DET
ftr-294	1177	46	date	date	NOUN
ftr-294	1177	47	of	of	ADP
ftr-294	1177	48	issuance	issuance	NOUN
ftr-294	1177	49	in	in	ADP
ftr-294	1177	50	final	final	ADJ
ftr-294	1177	51	,	,	PUNCT
ftr-294	1177	52	temporary	temporary	ADJ
ftr-294	1177	53	or	or	CCONJ
ftr-294	1177	54	proposed	propose	VERB
ftr-294	1177	55	form	form	NOUN
ftr-294	1177	56	.	.	PUNCT
ftr-294	1178	1	to	to	PART
ftr-294	1178	2	keep	keep	VERB
ftr-294	1178	3	such	such	DET
ftr-294	1178	4	a	a	DET
ftr-294	1178	5	presumption	presumption	NOUN
ftr-294	1178	6	from	from	ADP
ftr-294	1178	7	providing	provide	VERB
ftr-294	1178	8	shelter	shelter	NOUN
ftr-294	1178	9	for	for	ADP
ftr-294	1178	10	abusive	abusive	ADJ
ftr-294	1178	11	transaction	transaction	NOUN
ftr-294	1178	12	,	,	PUNCT
ftr-294	1178	13	and	and	CCONJ
ftr-294	1178	14	to	to	PART
ftr-294	1178	15	provide	provide	VERB
ftr-294	1178	16	for	for	ADP
ftr-294	1178	17	administration	administration	NOUN
ftr-294	1178	18	of	of	ADP
ftr-294	1178	19	tax	tax	NOUN
ftr-294	1178	20	laws	law	NOUN
ftr-294	1178	21	in	in	ADP
ftr-294	1178	22	the	the	DET
ftr-294	1178	23	interim	interim	NOUN
ftr-294	1178	24	between	between	ADP
ftr-294	1178	25	the	the	DET
ftr-294	1178	26	effective	effective	ADJ
ftr-294	1178	27	date	date	NOUN
ftr-294	1178	28	of	of	ADP
ftr-294	1178	29	a	a	DET
ftr-294	1178	30	statute	statute	NOUN
ftr-294	1178	31	and	and	CCONJ
ftr-294	1178	32	the	the	DET
ftr-294	1178	33	effective	effective	ADJ
ftr-294	1178	34	date	date	NOUN
ftr-294	1178	35	of	of	ADP
ftr-294	1178	36	the	the	DET
ftr-294	1178	37	associated	associated	ADJ
ftr-294	1178	38	regulations	regulation	NOUN
ftr-294	1178	39	,	,	PUNCT
ftr-294	1178	40	taxpayers	taxpayer	NOUN
ftr-294	1178	41	would	would	AUX
ftr-294	1178	42	be	be	AUX
ftr-294	1178	43	deemed	deem	VERB
ftr-294	1178	44	to	to	PART
ftr-294	1178	45	have	have	AUX
ftr-294	1178	46	satisfied	satisfy	VERB
ftr-294	1178	47	the	the	DET
ftr-294	1178	48	necessary	necessary	ADJ
ftr-294	1178	49	requirements	requirement	NOUN
ftr-294	1178	50	if	if	SCONJ
ftr-294	1178	51	they	they	PRON
ftr-294	1178	52	made	make	VERB
ftr-294	1178	53	a	a	DET
ftr-294	1178	54	good	good	ADJ
ftr-294	1178	55	-	-	PUNCT
ftr-294	1178	56	faith	faith	NOUN
ftr-294	1178	57	effort	effort	NOUN
ftr-294	1178	58	to	to	PART
ftr-294	1178	59	utilize	utilize	VERB
ftr-294	1178	60	a	a	DET
ftr-294	1178	61	reasonable	reasonable	ADJ
ftr-294	1178	62	interpretation	interpretation	NOUN
ftr-294	1178	63	of	of	ADP
ftr-294	1178	64	the	the	DET
ftr-294	1178	65	statute	statute	NOUN
ftr-294	1178	66	that	that	PRON
ftr-294	1178	67	resulted	result	VERB
ftr-294	1178	68	in	in	ADP
ftr-294	1178	69	substantial	substantial	ADJ
ftr-294	1178	70	compliance	compliance	NOUN
ftr-294	1178	71	.	.	PUNCT
ftr-294	1179	1	this	this	DET
ftr-294	1179	2	general	general	ADJ
ftr-294	1179	3	rule	rule	NOUN
ftr-294	1179	4	requiring	require	VERB
ftr-294	1179	5	that	that	SCONJ
ftr-294	1179	6	regulations	regulation	NOUN
ftr-294	1179	7	be	be	AUX
ftr-294	1179	8	prospective	prospective	ADJ
ftr-294	1179	9	could	could	AUX
ftr-294	1179	10	be	be	AUX
ftr-294	1179	11	superseded	supersede	VERB
ftr-294	1179	12	by	by	ADP
ftr-294	1179	13	a	a	DET
ftr-294	1179	14	specific	specific	ADJ
ftr-294	1179	15	legislative	legislative	ADJ
ftr-294	1179	16	grant	grant	NOUN
ftr-294	1179	17	authorizing	authorize	VERB
ftr-294	1179	18	the	the	DET
ftr-294	1179	19	treasury	treasury	PROPN
ftr-294	1179	20	department	department	NOUN
ftr-294	1179	21	to	to	PART
ftr-294	1179	22	prescribe	prescribe	VERB
ftr-294	1179	23	the	the	DET
ftr-294	1179	24	effective	effective	ADJ
ftr-294	1179	25	date	date	NOUN
ftr-294	1179	26	of	of	ADP
ftr-294	1179	27	regulations	regulation	NOUN
ftr-294	1179	28	with	with	ADP
ftr-294	1179	29	respect	respect	NOUN
ftr-294	1179	30	to	to	ADP
ftr-294	1179	31	statutory	statutory	ADJ
ftr-294	1179	32	provision	provision	NOUN
ftr-294	1179	33	.	.	PUNCT
ftr-294	1180	1	137	137	NUM
ftr-294	1180	2	cong	cong	NOUN
ftr-294	1180	3	.	.	PUNCT
ftr-294	1181	1	rec	rec	PROPN
ftr-294	1181	2	.	.	PROPN
ftr-294	1182	1	at	at	ADP
ftr-294	1182	2	30,417	30,417	NUM
ftr-294	1182	3	.	.	PUNCT
ftr-294	1183	1	242	242	NUM
ftr-294	1183	2	.	.	PUNCT
ftr-294	1184	1	see	see	VERB
ftr-294	1184	2	generally	generally	ADV
ftr-294	1184	3	1992	1992	NUM
ftr-294	1184	4	tbor	tbor	NOUN
ftr-294	1184	5	2	2	NUM
ftr-294	1184	6	hearings	hearing	NOUN
ftr-294	1184	7	,	,	PUNCT
ftr-294	1184	8	supra	supra	PROPN
ftr-294	1184	9	note	note	NOUN
ftr-294	1184	10	2	2	NUM
ftr-294	1184	11	.	.	NUM
ftr-294	1184	12	243	243	NUM
ftr-294	1184	13	.	.	NOUN
ftr-294	1185	1	138	138	NUM
ftr-294	1185	2	cong	cong	NOUN
ftr-294	1185	3	.	.	PUNCT
ftr-294	1186	1	rec	rec	PROPN
ftr-294	1186	2	.	.	PROPN
ftr-294	1186	3	2822	2822	NUM
ftr-294	1186	4	(	(	PUNCT
ftr-294	1186	5	1992	1992	NUM
ftr-294	1186	6	)	)	PUNCT
ftr-294	1186	7	.	.	PUNCT
ftr-294	1187	1	244	244	NUM
ftr-294	1187	2	.	.	PUNCT
ftr-294	1188	1	i	i	PRON
ftr-294	1188	2	d.	d.	PROPN
ftr-294	1188	3	at	at	ADP
ftr-294	1188	4	2828	2828	NUM
ftr-294	1188	5	(	(	PUNCT
ftr-294	1188	6	1992	1992	NUM
ftr-294	1188	7	)	)	PUNCT
ftr-294	1188	8	.	.	PUNCT
ftr-294	1189	1	245	245	NUM
ftr-294	1189	2	.	.	PUNCT
ftr-294	1190	1	i	i	PRON
ftr-294	1190	2	d.	d.	PROPN
ftr-294	1190	3	the	the	DET
ftr-294	1190	4	material	material	NOUN
ftr-294	1190	5	introduced	introduce	VERB
ftr-294	1190	6	by	by	ADP
ftr-294	1190	7	senator	senator	PROPN
ftr-294	1190	8	pryor	pryor	PROPN
ftr-294	1190	9	restated	restate	VERB
ftr-294	1190	10	the	the	DET
ftr-294	1190	11	language	language	NOUN
ftr-294	1190	12	of	of	ADP
ftr-294	1190	13	the	the	DET
ftr-294	1190	14	summary	summary	NOUN
ftr-294	1190	15	proposal	proposal	NOUN
ftr-294	1190	16	verbatim	verbatim	ADJ
ftr-294	1190	17	.	.	PUNCT
ftr-294	1191	1	see	see	VERB
ftr-294	1191	2	138	138	NUM
ftr-294	1191	3	cong	cong	NOUN
ftr-294	1191	4	.	.	PUNCT
ftr-294	1192	1	rec	rec	PROPN
ftr-294	1192	2	.	.	PROPN
ftr-294	1192	3	,	,	PUNCT
ftr-294	1192	4	supra	supra	PROPN
ftr-294	1192	5	note	note	PROPN
ftr-294	1192	6	241	241	NUM
ftr-294	1192	7	,	,	PUNCT
ftr-294	1192	8	at	at	ADP
ftr-294	1192	9	1910	1910	NUM
ftr-294	1192	10	.	.	PUNCT
ftr-294	1193	1	246	246	NUM
ftr-294	1193	2	.	.	PUNCT
ftr-294	1194	1	see	see	VERB
ftr-294	1194	2	1992	1992	NUM
ftr-294	1194	3	tbor	tbor	NOUN
ftr-294	1194	4	2	2	NUM
ftr-294	1194	5	hearings	hearing	NOUN
ftr-294	1194	6	,	,	PUNCT
ftr-294	1194	7	supra	supra	PROPN
ftr-294	1194	8	note	note	NOUN
ftr-294	1194	9	2	2	NUM
ftr-294	1194	10	.	.	NUM
ftr-294	1194	11	42	42	NUM
ftr-294	1194	12	florida	florida	PROPN
ftr-294	1194	13	tax	tax	NOUN
ftr-294	1194	14	review	review	NOUN
ftr-294	1194	15	vol	vol	NOUN
ftr-294	1194	16	.	.	PUNCT
ftr-294	1195	1	15:1	15:1	NUM
ftr-294	1195	2	authorization	authorization	NOUN
ftr-294	1195	3	.	.	PUNCT
ftr-294	1196	1	the	the	DET
ftr-294	1196	2	administration	administration	NOUN
ftr-294	1196	3	and	and	CCONJ
ftr-294	1196	4	the	the	DET
ftr-294	1196	5	irs	irs	PROPN
ftr-294	1196	6	both	both	CCONJ
ftr-294	1196	7	opposed	oppose	VERB
ftr-294	1196	8	the	the	DET
ftr-294	1196	9	prohibition	prohibition	NOUN
ftr-294	1196	10	.	.	PUNCT
ftr-294	1197	1	247	247	NUM
ftr-294	1197	2	fred	fred	ADJ
ftr-294	1197	3	t.	t.	PROPN
ftr-294	1197	4	goldberg	goldberg	PROPN
ftr-294	1197	5	,	,	PUNCT
ftr-294	1197	6	jr	jr	PROPN
ftr-294	1197	7	.	.	PROPN
ftr-294	1197	8	,	,	PUNCT
ftr-294	1197	9	now	now	ADV
ftr-294	1197	10	-	-	PUNCT
ftr-294	1197	11	assistant	assistant	NOUN
ftr-294	1197	12	secretary	secretary	NOUN
ftr-294	1197	13	for	for	ADP
ftr-294	1197	14	tax	tax	NOUN
ftr-294	1197	15	policy	policy	NOUN
ftr-294	1197	16	for	for	ADP
ftr-294	1197	17	the	the	DET
ftr-294	1197	18	department	department	NOUN
ftr-294	1197	19	of	of	ADP
ftr-294	1197	20	the	the	DET
ftr-294	1197	21	treasury	treasury	NOUN
ftr-294	1197	22	explained	explain	VERB
ftr-294	1197	23	that	that	SCONJ
ftr-294	1197	24	“	"	PUNCT
ftr-294	1197	25	there	there	PRON
ftr-294	1197	26	are	be	VERB
ftr-294	1197	27	numerous	numerous	ADJ
ftr-294	1197	28	situations	situation	NOUN
ftr-294	1197	29	where	where	SCONJ
ftr-294	1197	30	the	the	DET
ftr-294	1197	31	retroactive	retroactive	ADJ
ftr-294	1197	32	application	application	NOUN
ftr-294	1197	33	of	of	ADP
ftr-294	1197	34	regulations	regulation	NOUN
ftr-294	1197	35	is	be	AUX
ftr-294	1197	36	a	a	DET
ftr-294	1197	37	substantial	substantial	ADJ
ftr-294	1197	38	benefit	benefit	NOUN
ftr-294	1197	39	to	to	ADP
ftr-294	1197	40	taxpayers	taxpayer	NOUN
ftr-294	1197	41	.	.	PUNCT
ftr-294	1197	42	”	"	PUNCT
ftr-294	1198	1	248	248	NUM
ftr-294	1198	2	for	for	ADP
ftr-294	1198	3	instance	instance	NOUN
ftr-294	1198	4	,	,	PUNCT
ftr-294	1198	5	retroactive	retroactive	ADJ
ftr-294	1198	6	regulations	regulation	NOUN
ftr-294	1198	7	promote	promote	VERB
ftr-294	1198	8	consistency	consistency	NOUN
ftr-294	1198	9	249	249	NUM
ftr-294	1198	10	and	and	CCONJ
ftr-294	1198	11	can	can	AUX
ftr-294	1198	12	operate	operate	VERB
ftr-294	1198	13	to	to	PART
ftr-294	1198	14	“	"	PUNCT
ftr-294	1198	15	protect	protect	VERB
ftr-294	1198	16	the	the	DET
ftr-294	1198	17	taxpayer	taxpayer	NOUN
ftr-294	1198	18	”	"	PUNCT
ftr-294	1198	19	250	250	NUM
ftr-294	1198	20	rather	rather	ADV
ftr-294	1198	21	than	than	ADP
ftr-294	1198	22	leaving	leave	VERB
ftr-294	1198	23	her	she	PRON
ftr-294	1198	24	“	"	PUNCT
ftr-294	1198	25	to	to	ADP
ftr-294	1198	26	the	the	DET
ftr-294	1198	27	mercy	mercy	NOUN
ftr-294	1198	28	of	of	ADP
ftr-294	1198	29	individual	individual	ADJ
ftr-294	1198	30	revenue	revenue	NOUN
ftr-294	1198	31	agent[s	agent[s	PROPN
ftr-294	1198	32	]	]	PUNCT
ftr-294	1198	33	or	or	CCONJ
ftr-294	1198	34	irs	irs	PROPN
ftr-294	1198	35	employee[s	employee[s	PROPN
ftr-294	1198	36	]	]	X
ftr-294	1198	37	,	,	PUNCT
ftr-294	1198	38	”	"	PUNCT
ftr-294	1198	39	251	251	NUM
ftr-294	1198	40	each	each	PRON
ftr-294	1198	41	of	of	ADP
ftr-294	1198	42	whom	whom	PRON
ftr-294	1198	43	might	might	AUX
ftr-294	1198	44	have	have	VERB
ftr-294	1198	45	different	different	ADJ
ftr-294	1198	46	interpretations	interpretation	NOUN
ftr-294	1198	47	of	of	ADP
ftr-294	1198	48	the	the	DET
ftr-294	1198	49	law	law	NOUN
ftr-294	1198	50	.	.	PUNCT
ftr-294	1199	1	yet	yet	ADV
ftr-294	1199	2	,	,	PUNCT
ftr-294	1199	3	mr	mr	PROPN
ftr-294	1199	4	.	.	PROPN
ftr-294	1199	5	goldberg	goldberg	PROPN
ftr-294	1199	6	seemed	seem	VERB
ftr-294	1199	7	most	most	ADV
ftr-294	1199	8	gravely	gravely	ADV
ftr-294	1199	9	concerned	concerned	ADJ
ftr-294	1199	10	that	that	SCONJ
ftr-294	1199	11	the	the	DET
ftr-294	1199	12	ban	ban	NOUN
ftr-294	1199	13	would	would	AUX
ftr-294	1199	14	greatly	greatly	ADV
ftr-294	1199	15	weaken	weaken	VERB
ftr-294	1199	16	the	the	DET
ftr-294	1199	17	irs	irs	PROPN
ftr-294	1199	18	’s	’s	PART
ftr-294	1199	19	power	power	NOUN
ftr-294	1199	20	to	to	PART
ftr-294	1199	21	respond	respond	VERB
ftr-294	1199	22	to	to	ADP
ftr-294	1199	23	aggressive	aggressive	ADJ
ftr-294	1199	24	taxpayer	taxpayer	NOUN
ftr-294	1199	25	behavior	behavior	NOUN
ftr-294	1199	26	:	:	PUNCT
ftr-294	1199	27	if	if	SCONJ
ftr-294	1199	28	the	the	DET
ftr-294	1199	29	irs	irs	PROPN
ftr-294	1199	30	is	be	AUX
ftr-294	1199	31	precluded	preclude	VERB
ftr-294	1199	32	from	from	ADP
ftr-294	1199	33	asserting	assert	VERB
ftr-294	1199	34	positions	position	NOUN
ftr-294	1199	35	retroactively	retroactively	ADV
ftr-294	1199	36	in	in	ADP
ftr-294	1199	37	cases	case	NOUN
ftr-294	1199	38	where	where	SCONJ
ftr-294	1199	39	taxpayers	taxpayer	NOUN
ftr-294	1199	40	have	have	AUX
ftr-294	1199	41	taken	take	VERB
ftr-294	1199	42	questionable	questionable	ADJ
ftr-294	1199	43	positions	position	NOUN
ftr-294	1199	44	,	,	PUNCT
ftr-294	1199	45	the	the	DET
ftr-294	1199	46	tax	tax	NOUN
ftr-294	1199	47	system	system	NOUN
ftr-294	1199	48	will	will	AUX
ftr-294	1199	49	lose	lose	VERB
ftr-294	1199	50	an	an	DET
ftr-294	1199	51	implicit	implicit	ADJ
ftr-294	1199	52	restraint	restraint	NOUN
ftr-294	1199	53	.	.	PUNCT
ftr-294	1200	1	as	as	ADP
ftr-294	1200	2	a	a	DET
ftr-294	1200	3	consequence	consequence	NOUN
ftr-294	1200	4	,	,	PUNCT
ftr-294	1200	5	sophisticated	sophisticated	ADJ
ftr-294	1200	6	taxpayers	taxpayer	NOUN
ftr-294	1200	7	will	will	AUX
ftr-294	1200	8	tend	tend	VERB
ftr-294	1200	9	to	to	PART
ftr-294	1200	10	take	take	VERB
ftr-294	1200	11	more	more	ADV
ftr-294	1200	12	aggressive	aggressive	ADJ
ftr-294	1200	13	positions	position	NOUN
ftr-294	1200	14	and	and	CCONJ
ftr-294	1200	15	revenue	revenue	NOUN
ftr-294	1200	16	will	will	AUX
ftr-294	1200	17	be	be	AUX
ftr-294	1200	18	lost	lose	VERB
ftr-294	1200	19	.	.	PUNCT
ftr-294	1200	20	.	.	PUNCT
ftr-294	1200	21	.	.	PUNCT
ftr-294	1201	1	.[t]he	.[t]he	PROPN
ftr-294	1201	2	government	government	NOUN
ftr-294	1201	3	should	should	AUX
ftr-294	1201	4	not	not	PART
ftr-294	1201	5	be	be	AUX
ftr-294	1201	6	foreclosed	foreclose	VERB
ftr-294	1201	7	from	from	ADP
ftr-294	1201	8	issuing	issue	VERB
ftr-294	1201	9	retroactive	retroactive	ADJ
ftr-294	1201	10	regulations	regulation	NOUN
ftr-294	1201	11	in	in	ADP
ftr-294	1201	12	situations	situation	NOUN
ftr-294	1201	13	in	in	ADP
ftr-294	1201	14	which	which	PRON
ftr-294	1201	15	sophisticated	sophisticated	ADJ
ftr-294	1201	16	taxpayers	taxpayer	NOUN
ftr-294	1201	17	have	have	AUX
ftr-294	1201	18	engaged	engage	VERB
ftr-294	1201	19	in	in	ADP
ftr-294	1201	20	questionable	questionable	ADJ
ftr-294	1201	21	transactions	transaction	NOUN
ftr-294	1201	22	with	with	ADP
ftr-294	1201	23	the	the	DET
ftr-294	1201	24	knowledge	knowledge	NOUN
ftr-294	1201	25	that	that	SCONJ
ftr-294	1201	26	they	they	PRON
ftr-294	1201	27	are	be	AUX
ftr-294	1201	28	subverting	subvert	VERB
ftr-294	1201	29	the	the	DET
ftr-294	1201	30	congressional	congressional	ADJ
ftr-294	1201	31	purpose	purpose	NOUN
ftr-294	1201	32	in	in	ADP
ftr-294	1201	33	enacting	enact	VERB
ftr-294	1201	34	a	a	DET
ftr-294	1201	35	statutory	statutory	ADJ
ftr-294	1201	36	provision	provision	NOUN
ftr-294	1201	37	.	.	PUNCT
ftr-294	1202	1	252	252	NUM
ftr-294	1202	2	in	in	ADP
ftr-294	1202	3	her	her	PRON
ftr-294	1202	4	prepared	prepared	ADJ
ftr-294	1202	5	statement	statement	NOUN
ftr-294	1202	6	,	,	PUNCT
ftr-294	1202	7	shirley	shirley	PROPN
ftr-294	1202	8	d.	d.	PROPN
ftr-294	1202	9	peterson	peterson	PROPN
ftr-294	1202	10	,	,	PUNCT
ftr-294	1202	11	then	then	ADV
ftr-294	1202	12	-	-	PUNCT
ftr-294	1202	13	commissioner	commissioner	NOUN
ftr-294	1202	14	of	of	ADP
ftr-294	1202	15	the	the	DET
ftr-294	1202	16	irs	irs	PROPN
ftr-294	1202	17	,	,	PUNCT
ftr-294	1202	18	succinctly	succinctly	ADV
ftr-294	1202	19	explained	explain	VERB
ftr-294	1202	20	the	the	DET
ftr-294	1202	21	irs	irs	PROPN
ftr-294	1202	22	’s	’s	PART
ftr-294	1202	23	reasons	reason	NOUN
ftr-294	1202	24	for	for	ADP
ftr-294	1202	25	opposing	oppose	VERB
ftr-294	1202	26	the	the	DET
ftr-294	1202	27	247	247	NUM
ftr-294	1202	28	.	.	PUNCT
ftr-294	1203	1	see	see	VERB
ftr-294	1203	2	i	i	PRON
ftr-294	1203	3	d.	d.	PROPN
ftr-294	1203	4	at	at	ADP
ftr-294	1203	5	121	121	NUM
ftr-294	1203	6	(	(	PUNCT
ftr-294	1203	7	“	"	PUNCT
ftr-294	1203	8	the	the	DET
ftr-294	1203	9	administration	administration	NOUN
ftr-294	1203	10	opposes	oppose	VERB
ftr-294	1203	11	this	this	DET
ftr-294	1203	12	provision	provision	NOUN
ftr-294	1203	13	on	on	ADP
ftr-294	1203	14	revenue	revenue	NOUN
ftr-294	1203	15	and	and	CCONJ
ftr-294	1203	16	policy	policy	NOUN
ftr-294	1203	17	grounds	ground	NOUN
ftr-294	1203	18	.	.	PUNCT
ftr-294	1203	19	”	"	PUNCT
ftr-294	1203	20	)	)	PUNCT
ftr-294	1203	21	.	.	PUNCT
ftr-294	1204	1	see	see	VERB
ftr-294	1204	2	also	also	ADV
ftr-294	1204	3	i	i	PROPN
ftr-294	1204	4	d.	d.	PROPN
ftr-294	1204	5	at	at	ADP
ftr-294	1204	6	212	212	NUM
ftr-294	1204	7	(	(	PUNCT
ftr-294	1204	8	“	"	PUNCT
ftr-294	1204	9	we	we	PRON
ftr-294	1204	10	[	[	X
ftr-294	1204	11	the	the	DET
ftr-294	1204	12	internal	internal	ADJ
ftr-294	1204	13	revenue	revenue	NOUN
ftr-294	1204	14	service	service	NOUN
ftr-294	1204	15	]	]	PUNCT
ftr-294	1204	16	oppose	oppose	VERB
ftr-294	1204	17	this	this	DET
ftr-294	1204	18	provision	provision	NOUN
ftr-294	1204	19	.	.	PUNCT
ftr-294	1205	1	we	we	PRON
ftr-294	1205	2	believe	believe	VERB
ftr-294	1205	3	current	current	ADJ
ftr-294	1205	4	procedures	procedure	NOUN
ftr-294	1205	5	already	already	ADV
ftr-294	1205	6	address	address	VERB
ftr-294	1205	7	this	this	DET
ftr-294	1205	8	concern	concern	NOUN
ftr-294	1205	9	.	.	PUNCT
ftr-294	1206	1	also	also	ADV
ftr-294	1206	2	,	,	PUNCT
ftr-294	1206	3	the	the	DET
ftr-294	1206	4	provision	provision	NOUN
ftr-294	1206	5	would	would	AUX
ftr-294	1206	6	deny	deny	VERB
ftr-294	1206	7	[	[	X
ftr-294	1206	8	the	the	X
ftr-294	1206	9	]	]	X
ftr-294	1206	10	irs	irs	PROPN
ftr-294	1206	11	the	the	DET
ftr-294	1206	12	ability	ability	NOUN
ftr-294	1206	13	to	to	PART
ftr-294	1206	14	address	address	VERB
ftr-294	1206	15	attempted	attempt	VERB
ftr-294	1206	16	abuses	abuse	NOUN
ftr-294	1206	17	of	of	ADP
ftr-294	1206	18	the	the	DET
ftr-294	1206	19	statutory	statutory	ADJ
ftr-294	1206	20	provision	provision	NOUN
ftr-294	1206	21	by	by	ADP
ftr-294	1206	22	sophisticated	sophisticated	ADJ
ftr-294	1206	23	taxpayers	taxpayer	NOUN
ftr-294	1206	24	.	.	PUNCT
ftr-294	1206	25	”	"	PUNCT
ftr-294	1206	26	)	)	PUNCT
ftr-294	1206	27	.	.	PUNCT
ftr-294	1207	1	248	248	NUM
ftr-294	1207	2	.	.	PUNCT
ftr-294	1208	1	i	i	PRON
ftr-294	1208	2	d.	d.	PROPN
ftr-294	1208	3	at	at	ADP
ftr-294	1208	4	58	58	NUM
ftr-294	1208	5	.	.	PUNCT
ftr-294	1209	1	249	249	NUM
ftr-294	1209	2	.	.	PUNCT
ftr-294	1210	1	“	"	PUNCT
ftr-294	1210	2	i	i	PRON
ftr-294	1210	3	would	would	AUX
ftr-294	1210	4	point	point	VERB
ftr-294	1210	5	out	out	ADP
ftr-294	1210	6	that	that	SCONJ
ftr-294	1210	7	there	there	PRON
ftr-294	1210	8	are	be	VERB
ftr-294	1210	9	situations	situation	NOUN
ftr-294	1210	10	where	where	SCONJ
ftr-294	1210	11	regulations	regulation	NOUN
ftr-294	1210	12	by	by	ADP
ftr-294	1210	13	their	their	PRON
ftr-294	1210	14	nature	nature	NOUN
ftr-294	1210	15	require	require	VERB
ftr-294	1210	16	choices	choice	NOUN
ftr-294	1210	17	.	.	PUNCT
ftr-294	1211	1	some	some	DET
ftr-294	1211	2	taxpayers	taxpayer	NOUN
ftr-294	1211	3	may	may	AUX
ftr-294	1211	4	be	be	AUX
ftr-294	1211	5	benefitted	benefit	VERB
ftr-294	1211	6	[	[	X
ftr-294	1211	7	;	;	PUNCT
ftr-294	1211	8	]	]	PUNCT
ftr-294	1211	9	others	other	NOUN
ftr-294	1211	10	may	may	AUX
ftr-294	1211	11	be	be	AUX
ftr-294	1211	12	harmed	harm	VERB
ftr-294	1211	13	.	.	PUNCT
ftr-294	1212	1	a	a	DET
ftr-294	1212	2	consistent	consistent	ADJ
ftr-294	1212	3	rule	rule	NOUN
ftr-294	1212	4	is	be	AUX
ftr-294	1212	5	in	in	ADP
ftr-294	1212	6	the	the	DET
ftr-294	1212	7	system	system	NOUN
ftr-294	1212	8	’s	’s	PART
ftr-294	1212	9	best	good	ADJ
ftr-294	1212	10	interest	interest	NOUN
ftr-294	1212	11	.	.	PUNCT
ftr-294	1212	12	”	"	PUNCT
ftr-294	1213	1	commissioner	commissioner	PROPN
ftr-294	1213	2	peterson	peterson	PROPN
ftr-294	1213	3	also	also	ADV
ftr-294	1213	4	commented	comment	VERB
ftr-294	1213	5	on	on	ADP
ftr-294	1213	6	uniformity	uniformity	NOUN
ftr-294	1213	7	,	,	PUNCT
ftr-294	1213	8	stating	state	VERB
ftr-294	1213	9	‘	'	PUNCT
ftr-294	1213	10	[	[	X
ftr-294	1213	11	b]etween	b]etween	ADP
ftr-294	1213	12	the	the	DET
ftr-294	1213	13	time	time	NOUN
ftr-294	1213	14	the	the	DET
ftr-294	1213	15	statute	statute	NOUN
ftr-294	1213	16	is	be	AUX
ftr-294	1213	17	enacted	enact	VERB
ftr-294	1213	18	and	and	CCONJ
ftr-294	1213	19	the	the	DET
ftr-294	1213	20	regulations	regulation	NOUN
ftr-294	1213	21	are	be	AUX
ftr-294	1213	22	issued	issue	VERB
ftr-294	1213	23	,	,	PUNCT
ftr-294	1213	24	one	one	NUM
ftr-294	1213	25	taxpayer	taxpayer	NOUN
ftr-294	1213	26	will	will	AUX
ftr-294	1213	27	interpret	interpret	VERB
ftr-294	1213	28	the	the	DET
ftr-294	1213	29	law	law	NOUN
ftr-294	1213	30	one	one	NUM
ftr-294	1213	31	way	way	NOUN
ftr-294	1213	32	,	,	PUNCT
ftr-294	1213	33	another	another	DET
ftr-294	1213	34	taxpayer	taxpayer	NOUN
ftr-294	1213	35	will	will	AUX
ftr-294	1213	36	interpret	interpret	VERB
ftr-294	1213	37	it	it	PRON
ftr-294	1213	38	another	another	DET
ftr-294	1213	39	way	way	NOUN
ftr-294	1213	40	,	,	PUNCT
ftr-294	1213	41	and	and	CCONJ
ftr-294	1213	42	you	you	PRON
ftr-294	1213	43	may	may	AUX
ftr-294	1213	44	have	have	VERB
ftr-294	1213	45	15	15	NUM
ftr-294	1213	46	different	different	ADJ
ftr-294	1213	47	approaches	approach	NOUN
ftr-294	1213	48	to	to	ADP
ftr-294	1213	49	the	the	DET
ftr-294	1213	50	application	application	NOUN
ftr-294	1213	51	of	of	ADP
ftr-294	1213	52	that	that	DET
ftr-294	1213	53	statute	statute	NOUN
ftr-294	1213	54	.	.	PUNCT
ftr-294	1214	1	you	you	PRON
ftr-294	1214	2	absolutely	absolutely	ADV
ftr-294	1214	3	abolish	abolish	VERB
ftr-294	1214	4	uniformity	uniformity	NOUN
ftr-294	1214	5	between	between	ADP
ftr-294	1214	6	the	the	DET
ftr-294	1214	7	date	date	NOUN
ftr-294	1214	8	of	of	ADP
ftr-294	1214	9	enactment	enactment	NOUN
ftr-294	1214	10	of	of	ADP
ftr-294	1214	11	the	the	DET
ftr-294	1214	12	statute	statute	NOUN
ftr-294	1214	13	and	and	CCONJ
ftr-294	1214	14	the	the	DET
ftr-294	1214	15	date	date	NOUN
ftr-294	1214	16	the	the	DET
ftr-294	1214	17	regulations	regulation	NOUN
ftr-294	1214	18	are	be	AUX
ftr-294	1214	19	issued	issue	VERB
ftr-294	1214	20	if	if	SCONJ
ftr-294	1214	21	you	you	PRON
ftr-294	1214	22	go	go	VERB
ftr-294	1214	23	forward	forward	ADV
ftr-294	1214	24	with	with	ADP
ftr-294	1214	25	this	this	DET
ftr-294	1214	26	provision	provision	NOUN
ftr-294	1214	27	.	.	PUNCT
ftr-294	1214	28	”	"	PUNCT
ftr-294	1215	1	i	i	PRON
ftr-294	1215	2	d.	d.	VERB
ftr-294	1215	3	at	at	ADP
ftr-294	1215	4	59	59	NUM
ftr-294	1215	5	.	.	PUNCT
ftr-294	1216	1	250	250	NUM
ftr-294	1216	2	.	.	PUNCT
ftr-294	1217	1	i	i	PRON
ftr-294	1217	2	d.	d.	PROPN
ftr-294	1217	3	251	251	NUM
ftr-294	1217	4	.	.	PUNCT
ftr-294	1218	1	i	i	PRON
ftr-294	1218	2	d.	d.	PROPN
ftr-294	1218	3	252	252	NUM
ftr-294	1218	4	.	.	PUNCT
ftr-294	1219	1	i	i	PRON
ftr-294	1219	2	d.	d.	PROPN
ftr-294	1219	3	at	at	ADP
ftr-294	1219	4	122	122	NUM
ftr-294	1219	5	.	.	PUNCT
ftr-294	1220	1	2013	2013	NUM
ftr-294	1220	2	]	]	PUNCT
ftr-294	1220	3	tax	tax	NOUN
ftr-294	1220	4	abuse	abuse	NOUN
ftr-294	1220	5	according	accord	VERB
ftr-294	1220	6	to	to	ADP
ftr-294	1220	7	whom	whom	PRON
ftr-294	1220	8	?	?	PUNCT
ftr-294	1221	1	43	43	NUM
ftr-294	1221	2	prohibition	prohibition	NOUN
ftr-294	1221	3	of	of	ADP
ftr-294	1221	4	retroactive	retroactive	ADJ
ftr-294	1221	5	regulations	regulation	NOUN
ftr-294	1221	6	,	,	PUNCT
ftr-294	1221	7	also	also	ADV
ftr-294	1221	8	focusing	focus	VERB
ftr-294	1221	9	on	on	ADP
ftr-294	1221	10	how	how	SCONJ
ftr-294	1221	11	the	the	DET
ftr-294	1221	12	ban	ban	NOUN
ftr-294	1221	13	would	would	AUX
ftr-294	1221	14	“	"	PUNCT
ftr-294	1221	15	deny	deny	VERB
ftr-294	1221	16	[	[	X
ftr-294	1221	17	the	the	X
ftr-294	1221	18	]	]	X
ftr-294	1221	19	irs	irs	PROPN
ftr-294	1221	20	the	the	DET
ftr-294	1221	21	ability	ability	NOUN
ftr-294	1221	22	to	to	PART
ftr-294	1221	23	address	address	VERB
ftr-294	1221	24	attempted	attempt	VERB
ftr-294	1221	25	abuses	abuse	NOUN
ftr-294	1221	26	of	of	ADP
ftr-294	1221	27	the	the	DET
ftr-294	1221	28	statutory	statutory	ADJ
ftr-294	1221	29	provision	provision	NOUN
ftr-294	1221	30	by	by	ADP
ftr-294	1221	31	sophisticated	sophisticated	ADJ
ftr-294	1221	32	taxpayers	taxpayer	NOUN
ftr-294	1221	33	.	.	PUNCT
ftr-294	1221	34	”	"	PUNCT
ftr-294	1222	1	253	253	NUM
ftr-294	1222	2	representatives	representative	NOUN
ftr-294	1222	3	of	of	ADP
ftr-294	1222	4	the	the	DET
ftr-294	1222	5	taxpayer	taxpayer	PROPN
ftr-294	1222	6	executive	executive	PROPN
ftr-294	1222	7	institute	institute	PROPN
ftr-294	1222	8	,	,	PUNCT
ftr-294	1222	9	254	254	NUM
ftr-294	1222	10	the	the	DET
ftr-294	1222	11	american	american	PROPN
ftr-294	1222	12	supply	supply	PROPN
ftr-294	1222	13	association	association	PROPN
ftr-294	1222	14	(	(	PUNCT
ftr-294	1222	15	“	"	PUNCT
ftr-294	1222	16	the	the	DET
ftr-294	1222	17	not	not	PART
ftr-294	1222	18	-	-	PUNCT
ftr-294	1222	19	for	for	ADP
ftr-294	1222	20	-	-	PUNCT
ftr-294	1222	21	profit	profit	NOUN
ftr-294	1222	22	national	national	ADJ
ftr-294	1222	23	organization	organization	NOUN
ftr-294	1222	24	serving	serve	VERB
ftr-294	1222	25	wholesale	wholesale	ADJ
ftr-294	1222	26	distributors	distributor	NOUN
ftr-294	1222	27	and	and	CCONJ
ftr-294	1222	28	their	their	PRON
ftr-294	1222	29	suppliers	supplier	NOUN
ftr-294	1222	30	in	in	ADP
ftr-294	1222	31	the	the	DET
ftr-294	1222	32	plumbing	plumbing	NOUN
ftr-294	1222	33	,	,	PUNCT
ftr-294	1222	34	heating	heating	NOUN
ftr-294	1222	35	,	,	PUNCT
ftr-294	1222	36	cooling	cool	VERB
ftr-294	1222	37	and	and	CCONJ
ftr-294	1222	38	industrial	industrial	ADJ
ftr-294	1222	39	and	and	CCONJ
ftr-294	1222	40	mechanical	mechanical	ADJ
ftr-294	1222	41	pipe	pipe	NOUN
ftr-294	1222	42	,	,	PUNCT
ftr-294	1222	43	valves	valve	NOUN
ftr-294	1222	44	and	and	CCONJ
ftr-294	1222	45	fittings	fitting	NOUN
ftr-294	1222	46	industries	industry	NOUN
ftr-294	1222	47	”	"	PUNCT
ftr-294	1222	48	)	)	PUNCT
ftr-294	1222	49	,	,	PUNCT
ftr-294	1222	50	255	255	NUM
ftr-294	1222	51	and	and	CCONJ
ftr-294	1222	52	the	the	DET
ftr-294	1222	53	national	national	PROPN
ftr-294	1222	54	association	association	PROPN
ftr-294	1222	55	of	of	ADP
ftr-294	1222	56	enrolled	enrol	VERB
ftr-294	1222	57	agents	agent	NOUN
ftr-294	1222	58	(	(	PUNCT
ftr-294	1222	59	a	a	DET
ftr-294	1222	60	professional	professional	ADJ
ftr-294	1222	61	organization	organization	NOUN
ftr-294	1222	62	consisting	consist	VERB
ftr-294	1222	63	of	of	ADP
ftr-294	1222	64	members	member	NOUN
ftr-294	1222	65	sanctioned	sanction	VERB
ftr-294	1222	66	by	by	ADP
ftr-294	1222	67	congress	congress	PROPN
ftr-294	1222	68	to	to	PART
ftr-294	1222	69	represent	represent	VERB
ftr-294	1222	70	taxpayers	taxpayer	NOUN
ftr-294	1222	71	)	)	PUNCT
ftr-294	1222	72	256	256	NUM
ftr-294	1222	73	filed	file	VERB
ftr-294	1222	74	statements	statement	NOUN
ftr-294	1222	75	expressing	express	VERB
ftr-294	1222	76	their	their	PRON
ftr-294	1222	77	support	support	NOUN
ftr-294	1222	78	of	of	ADP
ftr-294	1222	79	the	the	DET
ftr-294	1222	80	prohibition	prohibition	NOUN
ftr-294	1222	81	on	on	ADP
ftr-294	1222	82	retroactive	retroactive	ADJ
ftr-294	1222	83	regulation	regulation	NOUN
ftr-294	1222	84	.	.	PUNCT
ftr-294	1223	1	257	257	NUM
ftr-294	1223	2	in	in	ADP
ftr-294	1223	3	march	march	PROPN
ftr-294	1223	4	1992	1992	NUM
ftr-294	1223	5	,	,	PUNCT
ftr-294	1223	6	a	a	DET
ftr-294	1223	7	conference	conference	NOUN
ftr-294	1223	8	agreement	agreement	NOUN
ftr-294	1223	9	was	be	AUX
ftr-294	1223	10	reached	reach	VERB
ftr-294	1223	11	which	which	PRON
ftr-294	1223	12	included	include	VERB
ftr-294	1223	13	an	an	DET
ftr-294	1223	14	exception	exception	NOUN
ftr-294	1223	15	to	to	ADP
ftr-294	1223	16	the	the	DET
ftr-294	1223	17	presumption	presumption	NOUN
ftr-294	1223	18	of	of	ADP
ftr-294	1223	19	retroactivity	retroactivity	NOUN
ftr-294	1223	20	,	,	PUNCT
ftr-294	1223	21	permitting	permit	VERB
ftr-294	1223	22	the	the	DET
ftr-294	1223	23	treasury	treasury	NOUN
ftr-294	1223	24	to	to	PART
ftr-294	1223	25	“	"	PUNCT
ftr-294	1223	26	issue	issue	VERB
ftr-294	1223	27	retroactive	retroactive	ADJ
ftr-294	1223	28	temporary	temporary	ADJ
ftr-294	1223	29	or	or	CCONJ
ftr-294	1223	30	proposed	propose	VERB
ftr-294	1223	31	regulations	regulation	NOUN
ftr-294	1223	32	to	to	PART
ftr-294	1223	33	prevent	prevent	VERB
ftr-294	1223	34	abuse	abuse	NOUN
ftr-294	1223	35	of	of	ADP
ftr-294	1223	36	the	the	DET
ftr-294	1223	37	statute	statute	NOUN
ftr-294	1223	38	.	.	PUNCT
ftr-294	1223	39	”	"	PUNCT
ftr-294	1224	1	258	258	NUM
ftr-294	1224	2	two	two	NUM
ftr-294	1224	3	versions	version	NOUN
ftr-294	1224	4	of	of	ADP
ftr-294	1224	5	tbor	tbor	NOUN
ftr-294	1224	6	2	2	NUM
ftr-294	1224	7	incorporating	incorporate	VERB
ftr-294	1224	8	the	the	DET
ftr-294	1224	9	amended	amend	VERB
ftr-294	1224	10	section	section	NOUN
ftr-294	1224	11	7805(b	7805(b	PROPN
ftr-294	1224	12	)	)	PUNCT
ftr-294	1224	13	passed	pass	VERB
ftr-294	1224	14	both	both	DET
ftr-294	1224	15	houses	house	NOUN
ftr-294	1224	16	of	of	ADP
ftr-294	1224	17	congress	congress	PROPN
ftr-294	1224	18	in	in	ADP
ftr-294	1224	19	1992	1992	NUM
ftr-294	1224	20	,	,	PUNCT
ftr-294	1224	21	but	but	CCONJ
ftr-294	1224	22	each	each	DET
ftr-294	1224	23	bill	bill	NOUN
ftr-294	1224	24	was	be	AUX
ftr-294	1224	25	vetoed	veto	VERB
ftr-294	1224	26	by	by	ADP
ftr-294	1224	27	president	president	PROPN
ftr-294	1224	28	george	george	PROPN
ftr-294	1224	29	h.	h.	PROPN
ftr-294	1224	30	w.	w.	PROPN
ftr-294	1224	31	bush	bush	PROPN
ftr-294	1224	32	for	for	ADP
ftr-294	1224	33	reasons	reason	NOUN
ftr-294	1224	34	unrelated	unrelated	ADJ
ftr-294	1224	35	to	to	ADP
ftr-294	1224	36	the	the	DET
ftr-294	1224	37	legislation	legislation	NOUN
ftr-294	1224	38	.	.	PUNCT
ftr-294	1225	1	259	259	NUM
ftr-294	1225	2	from	from	ADP
ftr-294	1225	3	1992	1992	NUM
ftr-294	1225	4	until	until	ADP
ftr-294	1225	5	1996	1996	NUM
ftr-294	1225	6	,	,	PUNCT
ftr-294	1225	7	when	when	SCONJ
ftr-294	1225	8	tbor	tbor	PROPN
ftr-294	1225	9	2	2	NUM
ftr-294	1225	10	was	be	AUX
ftr-294	1225	11	signed	sign	VERB
ftr-294	1225	12	into	into	ADP
ftr-294	1225	13	law	law	NOUN
ftr-294	1225	14	,	,	PUNCT
ftr-294	1225	15	the	the	DET
ftr-294	1225	16	house	house	NOUN
ftr-294	1225	17	of	of	ADP
ftr-294	1225	18	representatives	representatives	PROPN
ftr-294	1225	19	and	and	CCONJ
ftr-294	1225	20	senate	senate	PROPN
ftr-294	1225	21	proposed	propose	VERB
ftr-294	1225	22	various	various	ADJ
ftr-294	1225	23	versions	version	NOUN
ftr-294	1225	24	of	of	ADP
ftr-294	1225	25	what	what	PRON
ftr-294	1225	26	would	would	AUX
ftr-294	1225	27	become	become	VERB
ftr-294	1225	28	new	new	ADJ
ftr-294	1225	29	section	section	NOUN
ftr-294	1225	30	7805(b	7805(b	PROPN
ftr-294	1225	31	)	)	PUNCT
ftr-294	1225	32	.	.	PUNCT
ftr-294	1226	1	each	each	PRON
ftr-294	1226	2	of	of	ADP
ftr-294	1226	3	these	these	DET
ftr-294	1226	4	proposals	proposal	NOUN
ftr-294	1226	5	generally	generally	ADV
ftr-294	1226	6	prohibited	prohibit	VERB
ftr-294	1226	7	retroactive	retroactive	ADJ
ftr-294	1226	8	regulation	regulation	NOUN
ftr-294	1226	9	,	,	PUNCT
ftr-294	1226	10	but	but	CCONJ
ftr-294	1226	11	included	include	VERB
ftr-294	1226	12	an	an	DET
ftr-294	1226	13	exception	exception	NOUN
ftr-294	1226	14	that	that	PRON
ftr-294	1226	15	allowed	allow	VERB
ftr-294	1226	16	regulations	regulation	NOUN
ftr-294	1226	17	to	to	PART
ftr-294	1226	18	“	"	PUNCT
ftr-294	1226	19	apply	apply	VERB
ftr-294	1226	20	retroactively	retroactively	ADV
ftr-294	1226	21	to	to	PART
ftr-294	1226	22	prevent	prevent	VERB
ftr-294	1226	23	abuse	abuse	NOUN
ftr-294	1226	24	of	of	ADP
ftr-294	1226	25	the	the	DET
ftr-294	1226	26	statute	statute	NOUN
ftr-294	1226	27	to	to	PART
ftr-294	1226	28	which	which	PRON
ftr-294	1226	29	the	the	DET
ftr-294	1226	30	regulation	regulation	NOUN
ftr-294	1226	31	relates	relate	VERB
ftr-294	1226	32	.	.	PUNCT
ftr-294	1226	33	”	"	PUNCT
ftr-294	1227	1	260	260	NUM
ftr-294	1227	2	in	in	ADP
ftr-294	1227	3	1996	1996	NUM
ftr-294	1227	4	,	,	PUNCT
ftr-294	1227	5	the	the	DET
ftr-294	1227	6	final	final	ADJ
ftr-294	1227	7	version	version	NOUN
ftr-294	1227	8	of	of	ADP
ftr-294	1227	9	tbor	tbor	NOUN
ftr-294	1227	10	2	2	NUM
ftr-294	1227	11	passed	pass	VERB
ftr-294	1227	12	unanimously	unanimously	ADV
ftr-294	1227	13	through	through	ADP
ftr-294	1227	14	both	both	CCONJ
ftr-294	1227	15	the	the	DET
ftr-294	1227	16	house	house	NOUN
ftr-294	1227	17	of	of	ADP
ftr-294	1227	18	representatives	representative	NOUN
ftr-294	1227	19	and	and	CCONJ
ftr-294	1227	20	the	the	DET
ftr-294	1227	21	senate	senate	PROPN
ftr-294	1227	22	.	.	PUNCT
ftr-294	1228	1	261	261	NUM
ftr-294	1228	2	president	president	PROPN
ftr-294	1228	3	bill	bill	PROPN
ftr-294	1228	4	clinton	clinton	PROPN
ftr-294	1228	5	253	253	NUM
ftr-294	1228	6	.	.	PUNCT
ftr-294	1229	1	i	i	PRON
ftr-294	1229	2	d.	d.	PROPN
ftr-294	1229	3	at	at	ADP
ftr-294	1229	4	212	212	NUM
ftr-294	1229	5	254	254	NUM
ftr-294	1229	6	.	.	PUNCT
ftr-294	1230	1	see	see	VERB
ftr-294	1230	2	1992	1992	NUM
ftr-294	1230	3	tbor	tbor	NOUN
ftr-294	1230	4	2	2	NUM
ftr-294	1230	5	hearings	hearing	NOUN
ftr-294	1230	6	,	,	PUNCT
ftr-294	1230	7	supra	supra	PROPN
ftr-294	1230	8	note	note	NOUN
ftr-294	1230	9	2	2	NUM
ftr-294	1230	10	,	,	PUNCT
ftr-294	1230	11	at	at	ADP
ftr-294	1230	12	244	244	NUM
ftr-294	1230	13	(	(	PUNCT
ftr-294	1230	14	statement	statement	NOUN
ftr-294	1230	15	of	of	ADP
ftr-294	1230	16	timothy	timothy	PROPN
ftr-294	1230	17	j.	j.	PROPN
ftr-294	1230	18	mccormally	mccormally	PROPN
ftr-294	1230	19	,	,	PUNCT
ftr-294	1230	20	tax	tax	NOUN
ftr-294	1230	21	counsel	counsel	NOUN
ftr-294	1230	22	,	,	PUNCT
ftr-294	1230	23	tax	tax	NOUN
ftr-294	1230	24	executives	executive	NOUN
ftr-294	1230	25	institute	institute	PROPN
ftr-294	1230	26	)	)	PUNCT
ftr-294	1230	27	.	.	PUNCT
ftr-294	1231	1	255	255	NUM
ftr-294	1231	2	.	.	PUNCT
ftr-294	1232	1	http://www.asa.net//about-asa.aspx	http://www.asa.net//about-asa.aspx	NOUN
ftr-294	1232	2	.	.	PROPN
ftr-294	1233	1	256	256	NUM
ftr-294	1233	2	.	.	PUNCT
ftr-294	1234	1	http://www.naea.org/.	http://www.naea.org/.	NOUN
ftr-294	1234	2	257	257	NUM
ftr-294	1234	3	.	.	PUNCT
ftr-294	1235	1	other	other	ADJ
ftr-294	1235	2	professional	professional	ADJ
ftr-294	1235	3	organizations	organization	NOUN
ftr-294	1235	4	filed	file	VERB
ftr-294	1235	5	statements	statement	NOUN
ftr-294	1235	6	but	but	CCONJ
ftr-294	1235	7	did	do	AUX
ftr-294	1235	8	not	not	PART
ftr-294	1235	9	discuss	discuss	VERB
ftr-294	1235	10	the	the	DET
ftr-294	1235	11	retroactive	retroactive	ADJ
ftr-294	1235	12	prohibition	prohibition	NOUN
ftr-294	1235	13	.	.	PUNCT
ftr-294	1236	1	258	258	NUM
ftr-294	1236	2	.	.	PUNCT
ftr-294	1237	1	see	see	VERB
ftr-294	1237	2	h.r	h.r	PROPN
ftr-294	1237	3	.	.	PROPN
ftr-294	1237	4	rep	rep	PROPN
ftr-294	1237	5	.	.	PROPN
ftr-294	1238	1	no	no	INTJ
ftr-294	1238	2	.	.	NOUN
ftr-294	1239	1	102	102	NUM
ftr-294	1239	2	-	-	SYM
ftr-294	1239	3	460	460	NUM
ftr-294	1239	4	,	,	PUNCT
ftr-294	1239	5	102d	102d	PROPN
ftr-294	1239	6	.	.	PUNCT
ftr-294	1239	7	cong	cong	PROPN
ftr-294	1239	8	.	.	PROPN
ftr-294	1239	9	,	,	PUNCT
ftr-294	1239	10	2d	2d	NOUN
ftr-294	1239	11	.	.	PUNCT
ftr-294	1240	1	sess	sess	PROPN
ftr-294	1240	2	.	.	PUNCT
ftr-294	1241	1	(	(	PUNCT
ftr-294	1241	2	1992	1992	NUM
ftr-294	1241	3	)	)	PUNCT
ftr-294	1241	4	(	(	PUNCT
ftr-294	1241	5	accompanying	accompany	VERB
ftr-294	1241	6	h.r	h.r	PROPN
ftr-294	1241	7	.	.	PROPN
ftr-294	1241	8	4210	4210	NUM
ftr-294	1241	9	)	)	PUNCT
ftr-294	1241	10	.	.	PUNCT
ftr-294	1242	1	259	259	NUM
ftr-294	1242	2	.	.	X
ftr-294	1242	3	142	142	NUM
ftr-294	1242	4	cong	cong	NOUN
ftr-294	1242	5	.	.	PUNCT
ftr-294	1243	1	rec	rec	PROPN
ftr-294	1243	2	.	.	PROPN
ftr-294	1243	3	17,371	17,371	NUM
ftr-294	1243	4	(	(	PUNCT
ftr-294	1243	5	1996	1996	NUM
ftr-294	1243	6	)	)	PUNCT
ftr-294	1243	7	(	(	PUNCT
ftr-294	1243	8	statement	statement	NOUN
ftr-294	1243	9	of	of	ADP
ftr-294	1243	10	sen	sen	PROPN
ftr-294	1243	11	.	.	PROPN
ftr-294	1243	12	pryor	pryor	PROPN
ftr-294	1243	13	,	,	PUNCT
ftr-294	1243	14	explaining	explain	VERB
ftr-294	1243	15	that	that	SCONJ
ftr-294	1243	16	tbor	tbor	PROPN
ftr-294	1243	17	2	2	NUM
ftr-294	1243	18	“	"	PUNCT
ftr-294	1243	19	passed	pass	VERB
ftr-294	1243	20	congress	congress	PROPN
ftr-294	1243	21	twice	twice	ADV
ftr-294	1243	22	that	that	DET
ftr-294	1243	23	year	year	NOUN
ftr-294	1243	24	,	,	PUNCT
ftr-294	1244	1	[	[	X
ftr-294	1244	2	but	but	CCONJ
ftr-294	1244	3	]	]	PUNCT
ftr-294	1244	4	.	.	PUNCT
ftr-294	1244	5	.	.	PUNCT
ftr-294	1245	1	.	.	PUNCT
ftr-294	1246	1	was	be	AUX
ftr-294	1246	2	ultimately	ultimately	ADV
ftr-294	1246	3	vetoed	veto	VERB
ftr-294	1246	4	because	because	SCONJ
ftr-294	1246	5	it	it	PRON
ftr-294	1246	6	was	be	AUX
ftr-294	1246	7	included	include	VERB
ftr-294	1246	8	as	as	ADP
ftr-294	1246	9	part	part	NOUN
ftr-294	1246	10	of	of	ADP
ftr-294	1246	11	two	two	NUM
ftr-294	1246	12	large	large	ADJ
ftr-294	1246	13	tax	tax	NOUN
ftr-294	1246	14	bills	bill	NOUN
ftr-294	1246	15	with	with	ADP
ftr-294	1246	16	which	which	PRON
ftr-294	1246	17	president	president	PROPN
ftr-294	1246	18	bush	bush	PROPN
ftr-294	1246	19	did	do	AUX
ftr-294	1246	20	not	not	PART
ftr-294	1246	21	agree	agree	VERB
ftr-294	1246	22	.	.	PUNCT
ftr-294	1246	23	”	"	PUNCT
ftr-294	1246	24	)	)	PUNCT
ftr-294	1246	25	.	.	PUNCT
ftr-294	1247	1	260	260	NUM
ftr-294	1247	2	.	.	X
ftr-294	1248	1	see	see	VERB
ftr-294	1248	2	,	,	PUNCT
ftr-294	1248	3	e.g.	e.g.	ADV
ftr-294	1248	4	revenue	revenue	NOUN
ftr-294	1248	5	act	act	NOUN
ftr-294	1248	6	of	of	ADP
ftr-294	1248	7	1992	1992	NUM
ftr-294	1248	8	,	,	PUNCT
ftr-294	1248	9	102	102	NUM
ftr-294	1248	10	h.r	h.r	PROPN
ftr-294	1248	11	.	.	PROPN
ftr-294	1248	12	11	11	NUM
ftr-294	1248	13	,	,	PUNCT
ftr-294	1248	14	§	§	PROPN
ftr-294	1248	15	5803	5803	NUM
ftr-294	1248	16	(	(	PUNCT
ftr-294	1248	17	1992	1992	NUM
ftr-294	1248	18	)	)	PUNCT
ftr-294	1248	19	(	(	PUNCT
ftr-294	1248	20	containing	contain	VERB
ftr-294	1248	21	language	language	NOUN
ftr-294	1248	22	alluded	allude	VERB
ftr-294	1248	23	to	to	ADP
ftr-294	1248	24	in	in	ADP
ftr-294	1248	25	h.r	h.r	PROPN
ftr-294	1248	26	.	.	PROPN
ftr-294	1248	27	rep	rep	PROPN
ftr-294	1248	28	.	.	PROPN
ftr-294	1248	29	no	no	INTJ
ftr-294	1248	30	.	.	PUNCT
ftr-294	1249	1	102–460	102–460	NUM
ftr-294	1249	2	,	,	PUNCT
ftr-294	1249	3	at	at	ADP
ftr-294	1249	4	380	380	NUM
ftr-294	1249	5	)	)	PUNCT
ftr-294	1249	6	;	;	PUNCT
ftr-294	1249	7	104	104	NUM
ftr-294	1249	8	s.	s.	PROPN
ftr-294	1249	9	258	258	NUM
ftr-294	1249	10	,	,	PUNCT
ftr-294	1249	11	§	§	PROPN
ftr-294	1249	12	903	903	NUM
ftr-294	1249	13	(	(	PUNCT
ftr-294	1249	14	1996	1996	NUM
ftr-294	1249	15	)	)	PUNCT
ftr-294	1249	16	.	.	PUNCT
ftr-294	1250	1	261	261	NUM
ftr-294	1250	2	.	.	X
ftr-294	1250	3	142	142	NUM
ftr-294	1250	4	cong	cong	NOUN
ftr-294	1250	5	.	.	PUNCT
ftr-294	1251	1	rec	rec	PROPN
ftr-294	1251	2	.	.	PROPN
ftr-294	1251	3	17,371	17,371	NUM
ftr-294	1251	4	(	(	PUNCT
ftr-294	1251	5	1996	1996	NUM
ftr-294	1251	6	)	)	PUNCT
ftr-294	1251	7	(	(	PUNCT
ftr-294	1251	8	statement	statement	NOUN
ftr-294	1251	9	of	of	ADP
ftr-294	1251	10	sen	sen	PROPN
ftr-294	1251	11	.	.	PROPN
ftr-294	1251	12	pryor	pryor	PROPN
ftr-294	1251	13	)	)	PUNCT
ftr-294	1251	14	(	(	PUNCT
ftr-294	1251	15	“	"	PUNCT
ftr-294	1251	16	in	in	ADP
ftr-294	1251	17	making	make	VERB
ftr-294	1251	18	its	its	PRON
ftr-294	1251	19	way	way	NOUN
ftr-294	1251	20	to	to	ADP
ftr-294	1251	21	the	the	DET
ftr-294	1251	22	senate	senate	PROPN
ftr-294	1251	23	,	,	PUNCT
ftr-294	1251	24	[	[	X
ftr-294	1251	25	tbor	tbor	NOUN
ftr-294	1251	26	2	2	NUM
ftr-294	1251	27	]	]	PUNCT
ftr-294	1251	28	passed	pass	VERB
ftr-294	1251	29	the	the	DET
ftr-294	1251	30	house	house	NOUN
ftr-294	1251	31	of	of	ADP
ftr-294	1251	32	representatives	representative	NOUN
ftr-294	1251	33	by	by	ADP
ftr-294	1251	34	a	a	DET
ftr-294	1251	35	unanimous	unanimous	ADJ
ftr-294	1251	36	425	425	NUM
ftr-294	1251	37	to	to	PART
ftr-294	1251	38	0	0	NUM
ftr-294	1251	39	vote	vote	NOUN
ftr-294	1251	40	.	.	PUNCT
ftr-294	1252	1	i	i	PRON
ftr-294	1252	2	applaud	applaud	VERB
ftr-294	1252	3	the	the	DET
ftr-294	1252	4	action	action	NOUN
ftr-294	1252	5	of	of	ADP
ftr-294	1252	6	the	the	DET
ftr-294	1252	7	house	house	NOUN
ftr-294	1252	8	of	of	ADP
ftr-294	1252	9	representatives	representatives	PROPN
ftr-294	1252	10	,	,	PUNCT
ftr-294	1252	11	and	and	CCONJ
ftr-294	1252	12	i	i	PRON
ftr-294	1252	13	44	44	NUM
ftr-294	1252	14	florida	florida	PROPN
ftr-294	1252	15	tax	tax	NOUN
ftr-294	1252	16	review	review	NOUN
ftr-294	1252	17	vol	vol	NOUN
ftr-294	1252	18	.	.	PUNCT
ftr-294	1253	1	15:1	15:1	NUM
ftr-294	1253	2	signed	sign	VERB
ftr-294	1253	3	tbor	tbor	NOUN
ftr-294	1253	4	2	2	NUM
ftr-294	1253	5	into	into	ADP
ftr-294	1253	6	law	law	NOUN
ftr-294	1253	7	on	on	ADP
ftr-294	1253	8	july	july	PROPN
ftr-294	1253	9	30	30	NUM
ftr-294	1253	10	,	,	PUNCT
ftr-294	1253	11	1996	1996	NUM
ftr-294	1253	12	.	.	PUNCT
ftr-294	1254	1	262	262	NUM
ftr-294	1254	2	this	this	DET
ftr-294	1254	3	final	final	ADJ
ftr-294	1254	4	version	version	NOUN
ftr-294	1254	5	of	of	ADP
ftr-294	1254	6	section	section	NOUN
ftr-294	1254	7	7805(b	7805(b	PROPN
ftr-294	1254	8	)	)	PUNCT
ftr-294	1254	9	contained	contain	VERB
ftr-294	1254	10	an	an	DET
ftr-294	1254	11	abuse	abuse	NOUN
ftr-294	1254	12	exception	exception	NOUN
ftr-294	1254	13	that	that	PRON
ftr-294	1254	14	allowed	allow	VERB
ftr-294	1254	15	the	the	DET
ftr-294	1254	16	treasury	treasury	PROPN
ftr-294	1254	17	secretary	secretary	NOUN
ftr-294	1254	18	to	to	PART
ftr-294	1254	19	“	"	PUNCT
ftr-294	1254	20	provide	provide	VERB
ftr-294	1254	21	that	that	SCONJ
ftr-294	1254	22	any	any	DET
ftr-294	1254	23	regulation	regulation	NOUN
ftr-294	1254	24	may	may	AUX
ftr-294	1254	25	take	take	VERB
ftr-294	1254	26	effect	effect	NOUN
ftr-294	1254	27	or	or	CCONJ
ftr-294	1254	28	apply	apply	VERB
ftr-294	1254	29	retroactively	retroactively	ADV
ftr-294	1254	30	to	to	PART
ftr-294	1254	31	prevent	prevent	VERB
ftr-294	1254	32	abuse	abuse	NOUN
ftr-294	1254	33	.	.	PUNCT
ftr-294	1254	34	”	"	PUNCT
ftr-294	1255	1	263	263	NUM
ftr-294	1255	2	it	it	PRON
ftr-294	1255	3	is	be	AUX
ftr-294	1255	4	therefore	therefore	ADV
ftr-294	1255	5	clear	clear	ADJ
ftr-294	1255	6	that	that	SCONJ
ftr-294	1255	7	section	section	NOUN
ftr-294	1255	8	7805(b)(3	7805(b)(3	NOUN
ftr-294	1255	9	)	)	PUNCT
ftr-294	1255	10	’s	’s	PART
ftr-294	1255	11	abuse	abuse	NOUN
ftr-294	1255	12	exception	exception	NOUN
ftr-294	1255	13	was	be	AUX
ftr-294	1255	14	a	a	DET
ftr-294	1255	15	direct	direct	ADJ
ftr-294	1255	16	response	response	NOUN
ftr-294	1255	17	to	to	ADP
ftr-294	1255	18	the	the	DET
ftr-294	1255	19	concerns	concern	NOUN
ftr-294	1255	20	expressed	express	VERB
ftr-294	1255	21	by	by	ADP
ftr-294	1255	22	the	the	DET
ftr-294	1255	23	administration	administration	NOUN
ftr-294	1255	24	and	and	CCONJ
ftr-294	1255	25	irs	irs	PROPN
ftr-294	1255	26	that	that	SCONJ
ftr-294	1255	27	a	a	DET
ftr-294	1255	28	flat	flat	ADJ
ftr-294	1255	29	ban	ban	NOUN
ftr-294	1255	30	on	on	ADP
ftr-294	1255	31	retroactive	retroactive	ADJ
ftr-294	1255	32	regulation	regulation	NOUN
ftr-294	1255	33	would	would	AUX
ftr-294	1255	34	compromise	compromise	VERB
ftr-294	1255	35	the	the	DET
ftr-294	1255	36	treasury	treasury	NOUN
ftr-294	1255	37	and	and	CCONJ
ftr-294	1255	38	irs	irs	PROPN
ftr-294	1255	39	’s	’s	PART
ftr-294	1255	40	ability	ability	NOUN
ftr-294	1255	41	to	to	PART
ftr-294	1255	42	adequately	adequately	ADV
ftr-294	1255	43	respond	respond	VERB
ftr-294	1255	44	to	to	ADP
ftr-294	1255	45	egregious	egregious	ADJ
ftr-294	1255	46	tax	tax	NOUN
ftr-294	1255	47	positions	position	NOUN
ftr-294	1255	48	,	,	PUNCT
ftr-294	1255	49	especially	especially	ADV
ftr-294	1255	50	those	those	PRON
ftr-294	1255	51	taken	take	VERB
ftr-294	1255	52	by	by	ADP
ftr-294	1255	53	sophisticated	sophisticated	ADJ
ftr-294	1255	54	taxpayers	taxpayer	NOUN
ftr-294	1255	55	seeking	seek	VERB
ftr-294	1255	56	to	to	PART
ftr-294	1255	57	subvert	subvert	VERB
ftr-294	1255	58	the	the	DET
ftr-294	1255	59	purposes	purpose	NOUN
ftr-294	1255	60	of	of	ADP
ftr-294	1255	61	the	the	DET
ftr-294	1255	62	code	code	NOUN
ftr-294	1255	63	.	.	PUNCT
ftr-294	1256	1	this	this	DET
ftr-294	1256	2	history	history	NOUN
ftr-294	1256	3	strongly	strongly	ADV
ftr-294	1256	4	suggests	suggest	VERB
ftr-294	1256	5	that	that	SCONJ
ftr-294	1256	6	congress	congress	PROPN
ftr-294	1256	7	intended	intend	VERB
ftr-294	1256	8	to	to	PART
ftr-294	1256	9	grant	grant	VERB
ftr-294	1256	10	treasury	treasury	NOUN
ftr-294	1256	11	substantial	substantial	ADJ
ftr-294	1256	12	leeway	leeway	NOUN
ftr-294	1256	13	to	to	PART
ftr-294	1256	14	interpret	interpret	VERB
ftr-294	1256	15	this	this	DET
ftr-294	1256	16	exception	exception	NOUN
ftr-294	1256	17	.	.	PUNCT
ftr-294	1257	1	this	this	DET
ftr-294	1257	2	argument	argument	NOUN
ftr-294	1257	3	becomes	become	VERB
ftr-294	1257	4	even	even	ADV
ftr-294	1257	5	stronger	strong	ADJ
ftr-294	1257	6	once	once	SCONJ
ftr-294	1257	7	one	one	PRON
ftr-294	1257	8	considers	consider	VERB
ftr-294	1257	9	the	the	DET
ftr-294	1257	10	specialized	specialized	ADJ
ftr-294	1257	11	expertise	expertise	NOUN
ftr-294	1257	12	possessed	possess	VERB
ftr-294	1257	13	by	by	ADP
ftr-294	1257	14	the	the	DET
ftr-294	1257	15	employees	employee	NOUN
ftr-294	1257	16	of	of	ADP
ftr-294	1257	17	treasury	treasury	PROPN
ftr-294	1257	18	and	and	CCONJ
ftr-294	1257	19	the	the	DET
ftr-294	1257	20	irs	irs	PROPN
ftr-294	1257	21	.	.	PUNCT
ftr-294	1258	1	3	3	X
ftr-294	1258	2	.	.	X
ftr-294	1258	3	agency	agency	NOUN
ftr-294	1258	4	expertise	expertise	NOUN
ftr-294	1258	5	when	when	SCONJ
ftr-294	1258	6	determining	determine	VERB
ftr-294	1258	7	whether	whether	SCONJ
ftr-294	1258	8	congress	congress	PROPN
ftr-294	1258	9	intended	intend	VERB
ftr-294	1258	10	to	to	PART
ftr-294	1258	11	delegate	delegate	VERB
ftr-294	1258	12	a	a	DET
ftr-294	1258	13	certain	certain	ADJ
ftr-294	1258	14	power	power	NOUN
ftr-294	1258	15	to	to	ADP
ftr-294	1258	16	an	an	DET
ftr-294	1258	17	agency	agency	NOUN
ftr-294	1258	18	,	,	PUNCT
ftr-294	1258	19	courts	court	NOUN
ftr-294	1258	20	have	have	AUX
ftr-294	1258	21	considered	consider	VERB
ftr-294	1258	22	whether	whether	SCONJ
ftr-294	1258	23	that	that	DET
ftr-294	1258	24	agency	agency	NOUN
ftr-294	1258	25	possesses	possess	VERB
ftr-294	1258	26	special	special	ADJ
ftr-294	1258	27	expertise	expertise	NOUN
ftr-294	1258	28	to	to	PART
ftr-294	1258	29	exercise	exercise	VERB
ftr-294	1258	30	that	that	DET
ftr-294	1258	31	authority	authority	NOUN
ftr-294	1258	32	.	.	PUNCT
ftr-294	1259	1	264	264	NUM
ftr-294	1259	2	as	as	SCONJ
ftr-294	1259	3	justice	justice	PROPN
ftr-294	1259	4	marshall	marshall	PROPN
ftr-294	1259	5	wrote	write	VERB
ftr-294	1259	6	in	in	ADP
ftr-294	1259	7	martin	martin	PROPN
ftr-294	1259	8	v.	v.	ADP
ftr-294	1259	9	occupational	occupational	ADJ
ftr-294	1259	10	safety	safety	NOUN
ftr-294	1259	11	and	and	CCONJ
ftr-294	1259	12	health	health	PROPN
ftr-294	1259	13	review	review	PROPN
ftr-294	1259	14	commission	commission	PROPN
ftr-294	1259	15	,	,	PUNCT
ftr-294	1259	16	265	265	NUM
ftr-294	1259	17	“	"	PUNCT
ftr-294	1259	18	because	because	SCONJ
ftr-294	1259	19	historical	historical	ADJ
ftr-294	1259	20	familiarity	familiarity	NOUN
ftr-294	1259	21	and	and	CCONJ
ftr-294	1259	22	policymaking	policymaking	NOUN
ftr-294	1259	23	expertise	expertise	NOUN
ftr-294	1259	24	account	account	VERB
ftr-294	1259	25	in	in	ADP
ftr-294	1259	26	the	the	DET
ftr-294	1259	27	first	first	ADJ
ftr-294	1259	28	instance	instance	NOUN
ftr-294	1259	29	for	for	ADP
ftr-294	1259	30	the	the	DET
ftr-294	1259	31	presumption	presumption	NOUN
ftr-294	1259	32	that	that	SCONJ
ftr-294	1259	33	congress	congress	PROPN
ftr-294	1259	34	delegates	delegate	VERB
ftr-294	1259	35	interpretive	interpretive	ADJ
ftr-294	1259	36	lawmaking	lawmaking	NOUN
ftr-294	1259	37	power	power	NOUN
ftr-294	1259	38	to	to	ADP
ftr-294	1259	39	the	the	DET
ftr-294	1259	40	am	be	AUX
ftr-294	1259	41	proud	proud	ADJ
ftr-294	1259	42	that	that	SCONJ
ftr-294	1259	43	this	this	DET
ftr-294	1259	44	thursday	thursday	NOUN
ftr-294	1259	45	,	,	PUNCT
ftr-294	1259	46	because	because	SCONJ
ftr-294	1259	47	of	of	ADP
ftr-294	1259	48	a	a	DET
ftr-294	1259	49	strong	strong	ADJ
ftr-294	1259	50	bipartisan	bipartisan	ADJ
ftr-294	1259	51	coalition	coalition	NOUN
ftr-294	1259	52	,	,	PUNCT
ftr-294	1259	53	the	the	DET
ftr-294	1259	54	senate	senate	PROPN
ftr-294	1259	55	has	have	AUX
ftr-294	1259	56	now	now	ADV
ftr-294	1259	57	followed	follow	VERB
ftr-294	1259	58	suit	suit	NOUN
ftr-294	1259	59	by	by	ADP
ftr-294	1259	60	unanimously	unanimously	ADV
ftr-294	1259	61	passing	pass	VERB
ftr-294	1259	62	taxpayer	taxpayer	NOUN
ftr-294	1259	63	bill	bill	NOUN
ftr-294	1259	64	of	of	ADP
ftr-294	1259	65	rights	right	NOUN
ftr-294	1259	66	2	2	NUM
ftr-294	1259	67	.	.	PUNCT
ftr-294	1259	68	”	"	PUNCT
ftr-294	1259	69	)	)	PUNCT
ftr-294	1259	70	.	.	PUNCT
ftr-294	1260	1	262	262	NUM
ftr-294	1260	2	.	.	PUNCT
ftr-294	1261	1	taxpayer	taxpayer	NOUN
ftr-294	1261	2	bill	bill	NOUN
ftr-294	1261	3	of	of	ADP
ftr-294	1261	4	rights	right	NOUN
ftr-294	1261	5	2	2	NUM
ftr-294	1261	6	,	,	PUNCT
ftr-294	1261	7	pub	pub	NOUN
ftr-294	1261	8	.	.	PUNCT
ftr-294	1262	1	l.	l.	PROPN
ftr-294	1262	2	no	no	INTJ
ftr-294	1262	3	.	.	PROPN
ftr-294	1263	1	104	104	NUM
ftr-294	1263	2	-	-	SYM
ftr-294	1263	3	168	168	NUM
ftr-294	1263	4	,	,	PUNCT
ftr-294	1263	5	110	110	NUM
ftr-294	1263	6	stat	stat	NOUN
ftr-294	1263	7	.	.	PUNCT
ftr-294	1264	1	1452	1452	NUM
ftr-294	1264	2	(	(	PUNCT
ftr-294	1264	3	1996	1996	NUM
ftr-294	1264	4	)	)	PUNCT
ftr-294	1264	5	.	.	PUNCT
ftr-294	1265	1	263	263	NUM
ftr-294	1265	2	.	.	PUNCT
ftr-294	1266	1	i	i	PRON
ftr-294	1266	2	d.	d.	PROPN
ftr-294	1266	3	at	at	ADP
ftr-294	1266	4	1468	1468	NUM
ftr-294	1266	5	,	,	PUNCT
ftr-294	1266	6	§	§	PROPN
ftr-294	1266	7	1101	1101	NUM
ftr-294	1266	8	,	,	PUNCT
ftr-294	1266	9	codified	codify	VERB
ftr-294	1266	10	at	at	ADP
ftr-294	1266	11	i.r.c	i.r.c	NOUN
ftr-294	1266	12	.	.	PUNCT
ftr-294	1267	1	§	§	PROPN
ftr-294	1267	2	7805(b)(3	7805(b)(3	NOUN
ftr-294	1267	3	)	)	PUNCT
ftr-294	1267	4	.	.	PUNCT
ftr-294	1268	1	264	264	X
ftr-294	1268	2	.	.	PUNCT
ftr-294	1269	1	see	see	VERB
ftr-294	1269	2	,	,	PUNCT
ftr-294	1269	3	e.g.	e.g.	ADV
ftr-294	1269	4	,	,	PUNCT
ftr-294	1269	5	cass	cass	PROPN
ftr-294	1269	6	sunstein	sunstein	PROPN
ftr-294	1269	7	,	,	PUNCT
ftr-294	1269	8	agencies	agency	NOUN
ftr-294	1269	9	as	as	ADP
ftr-294	1269	10	common	common	ADJ
ftr-294	1269	11	law	law	NOUN
ftr-294	1269	12	courts	court	NOUN
ftr-294	1269	13	,	,	PUNCT
ftr-294	1269	14	47	47	NUM
ftr-294	1269	15	duke	duke	PROPN
ftr-294	1269	16	l.j	l.j	PROPN
ftr-294	1269	17	.	.	PROPN
ftr-294	1269	18	1013	1013	NUM
ftr-294	1269	19	,	,	PUNCT
ftr-294	1269	20	1056	1056	NUM
ftr-294	1269	21	(	(	PUNCT
ftr-294	1269	22	1998	1998	NUM
ftr-294	1269	23	)	)	PUNCT
ftr-294	1270	1	[	[	X
ftr-294	1270	2	hereinafter	hereinafter	NOUN
ftr-294	1270	3	sunstein	sunstein	NOUN
ftr-294	1270	4	,	,	PUNCT
ftr-294	1270	5	agencies	agency	NOUN
ftr-294	1270	6	as	as	ADP
ftr-294	1270	7	common	common	ADJ
ftr-294	1270	8	law	law	NOUN
ftr-294	1270	9	courts	court	NOUN
ftr-294	1270	10	]	]	PUNCT
ftr-294	1270	11	(	(	PUNCT
ftr-294	1270	12	“	"	PUNCT
ftr-294	1270	13	the	the	DET
ftr-294	1270	14	central	central	ADJ
ftr-294	1270	15	idea	idea	NOUN
ftr-294	1270	16	behind	behind	ADP
ftr-294	1270	17	chevron	chevron	NOUN
ftr-294	1270	18	is	be	AUX
ftr-294	1270	19	that	that	SCONJ
ftr-294	1270	20	where	where	SCONJ
ftr-294	1270	21	underlying	underlying	ADJ
ftr-294	1270	22	statutes	statute	NOUN
ftr-294	1270	23	are	be	AUX
ftr-294	1270	24	ambiguous	ambiguous	ADJ
ftr-294	1270	25	,	,	PUNCT
ftr-294	1270	26	congress	congress	PROPN
ftr-294	1270	27	should	should	AUX
ftr-294	1270	28	be	be	AUX
ftr-294	1270	29	taken	take	VERB
ftr-294	1270	30	to	to	PART
ftr-294	1270	31	have	have	AUX
ftr-294	1270	32	decided	decide	VERB
ftr-294	1270	33	that	that	SCONJ
ftr-294	1270	34	agencies	agency	NOUN
ftr-294	1270	35	are	be	AUX
ftr-294	1270	36	in	in	ADP
ftr-294	1270	37	a	a	DET
ftr-294	1270	38	better	well	ADJ
ftr-294	1270	39	position	position	NOUN
ftr-294	1270	40	to	to	PART
ftr-294	1270	41	make	make	VERB
ftr-294	1270	42	judgments	judgment	NOUN
ftr-294	1270	43	about	about	ADP
ftr-294	1270	44	their	their	PRON
ftr-294	1270	45	meaning	meaning	NOUN
ftr-294	1270	46	than	than	SCONJ
ftr-294	1270	47	are	be	AUX
ftr-294	1270	48	courts	court	NOUN
ftr-294	1270	49	.	.	PUNCT
ftr-294	1270	50	”	"	PUNCT
ftr-294	1270	51	)	)	PUNCT
ftr-294	1270	52	.	.	PUNCT
ftr-294	1271	1	see	see	VERB
ftr-294	1271	2	also	also	ADV
ftr-294	1271	3	rafael	rafael	PROPN
ftr-294	1271	4	i.	i.	PROPN
ftr-294	1271	5	pardo	pardo	PROPN
ftr-294	1271	6	&	&	CCONJ
ftr-294	1271	7	kathryn	kathryn	PROPN
ftr-294	1271	8	a.	a.	PROPN
ftr-294	1271	9	watts	watts	PROPN
ftr-294	1271	10	,	,	PUNCT
ftr-294	1271	11	the	the	DET
ftr-294	1271	12	structural	structural	ADJ
ftr-294	1271	13	exceptionalism	exceptionalism	NOUN
ftr-294	1271	14	of	of	ADP
ftr-294	1271	15	bankruptcy	bankruptcy	NOUN
ftr-294	1271	16	administration	administration	NOUN
ftr-294	1271	17	,	,	PUNCT
ftr-294	1271	18	60	60	NUM
ftr-294	1271	19	ucla	ucla	PROPN
ftr-294	1271	20	l.	l.	PROPN
ftr-294	1271	21	rev	rev	PROPN
ftr-294	1271	22	.	.	PROPN
ftr-294	1271	23	384	384	NUM
ftr-294	1271	24	,	,	PUNCT
ftr-294	1271	25	423	423	NUM
ftr-294	1271	26	(	(	PUNCT
ftr-294	1271	27	2012	2012	NUM
ftr-294	1271	28	)	)	PUNCT
ftr-294	1271	29	(	(	PUNCT
ftr-294	1271	30	“	"	PUNCT
ftr-294	1271	31	administrative	administrative	ADJ
ftr-294	1271	32	law	law	NOUN
ftr-294	1271	33	teaches	teach	VERB
ftr-294	1271	34	that	that	DET
ftr-294	1271	35	broad	broad	ADJ
ftr-294	1271	36	delegations	delegation	NOUN
ftr-294	1271	37	of	of	ADP
ftr-294	1271	38	policymaking	policymake	VERB
ftr-294	1271	39	power	power	NOUN
ftr-294	1271	40	to	to	ADP
ftr-294	1271	41	agencies	agency	NOUN
ftr-294	1271	42	may	may	AUX
ftr-294	1271	43	well	well	ADV
ftr-294	1271	44	be	be	AUX
ftr-294	1271	45	desirable	desirable	ADJ
ftr-294	1271	46	--	--	PUNCT
ftr-294	1271	47	and	and	CCONJ
ftr-294	1271	48	,	,	PUNCT
ftr-294	1271	49	hence	hence	ADV
ftr-294	1271	50	,	,	PUNCT
ftr-294	1271	51	will	will	AUX
ftr-294	1271	52	generally	generally	ADV
ftr-294	1271	53	be	be	AUX
ftr-294	1271	54	tolerated	tolerate	VERB
ftr-294	1271	55	as	as	ADP
ftr-294	1271	56	a	a	DET
ftr-294	1271	57	constitutional	constitutional	ADJ
ftr-294	1271	58	matter	matter	NOUN
ftr-294	1271	59	--	--	PUNCT
ftr-294	1271	60	because	because	SCONJ
ftr-294	1271	61	of	of	ADP
ftr-294	1271	62	a	a	DET
ftr-294	1271	63	variety	variety	NOUN
ftr-294	1271	64	of	of	ADP
ftr-294	1271	65	functional	functional	ADJ
ftr-294	1271	66	considerations	consideration	NOUN
ftr-294	1271	67	relating	relate	VERB
ftr-294	1271	68	to	to	ADP
ftr-294	1271	69	agencies	agency	NOUN
ftr-294	1271	70	’	'	PUNCT
ftr-294	1271	71	institutional	institutional	ADJ
ftr-294	1271	72	structures	structure	NOUN
ftr-294	1271	73	and	and	CCONJ
ftr-294	1271	74	capacities	capacity	NOUN
ftr-294	1271	75	.	.	PUNCT
ftr-294	1272	1	these	these	DET
ftr-294	1272	2	functional	functional	ADJ
ftr-294	1272	3	considerations	consideration	NOUN
ftr-294	1272	4	include	include	VERB
ftr-294	1272	5	the	the	DET
ftr-294	1272	6	expertise	expertise	NOUN
ftr-294	1272	7	that	that	PRON
ftr-294	1272	8	many	many	ADJ
ftr-294	1272	9	agencies	agency	NOUN
ftr-294	1272	10	enjoy	enjoy	VERB
ftr-294	1272	11	in	in	ADP
ftr-294	1272	12	specialized	specialized	ADJ
ftr-294	1272	13	areas	area	NOUN
ftr-294	1272	14	of	of	ADP
ftr-294	1272	15	the	the	DET
ftr-294	1272	16	law	law	NOUN
ftr-294	1272	17	.	.	PUNCT
ftr-294	1272	18	.	.	PUNCT
ftr-294	1272	19	.	.	PUNCT
ftr-294	1272	20	.	.	PUNCT
ftr-294	1272	21	”	"	PUNCT
ftr-294	1272	22	)	)	PUNCT
ftr-294	1272	23	.	.	PUNCT
ftr-294	1273	1	265	265	NUM
ftr-294	1273	2	.	.	X
ftr-294	1274	1	499	499	NUM
ftr-294	1275	1	u.s	u.s	PROPN
ftr-294	1275	2	.	.	PROPN
ftr-294	1275	3	144	144	NUM
ftr-294	1275	4	(	(	PUNCT
ftr-294	1275	5	1991	1991	NUM
ftr-294	1275	6	)	)	PUNCT
ftr-294	1275	7	.	.	PUNCT
ftr-294	1276	1	see	see	VERB
ftr-294	1276	2	also	also	ADV
ftr-294	1276	3	gonzales	gonzales	PROPN
ftr-294	1276	4	v.	v.	ADP
ftr-294	1276	5	oregon	oregon	PROPN
ftr-294	1276	6	,	,	PUNCT
ftr-294	1276	7	546	546	NUM
ftr-294	1276	8	u.s	u.s	AUX
ftr-294	1276	9	.	.	PROPN
ftr-294	1276	10	243	243	NUM
ftr-294	1276	11	,	,	PUNCT
ftr-294	1276	12	266	266	NUM
ftr-294	1276	13	–	–	PUNCT
ftr-294	1276	14	67	67	NUM
ftr-294	1276	15	(	(	PUNCT
ftr-294	1276	16	2006	2006	NUM
ftr-294	1276	17	)	)	PUNCT
ftr-294	1276	18	(	(	PUNCT
ftr-294	1276	19	quoting	quote	VERB
ftr-294	1276	20	the	the	DET
ftr-294	1276	21	best	good	ADJ
ftr-294	1276	22	actor	actor	NOUN
ftr-294	1276	23	rule	rule	NOUN
ftr-294	1276	24	articulated	articulate	VERB
ftr-294	1276	25	in	in	ADP
ftr-294	1276	26	martin	martin	PROPN
ftr-294	1276	27	)	)	PUNCT
ftr-294	1276	28	.	.	PUNCT
ftr-294	1277	1	2013	2013	NUM
ftr-294	1277	2	]	]	PUNCT
ftr-294	1277	3	tax	tax	NOUN
ftr-294	1277	4	abuse	abuse	NOUN
ftr-294	1277	5	according	accord	VERB
ftr-294	1277	6	to	to	ADP
ftr-294	1277	7	whom	whom	PRON
ftr-294	1277	8	?	?	PUNCT
ftr-294	1278	1	45	45	NUM
ftr-294	1278	2	agency	agency	NOUN
ftr-294	1278	3	rather	rather	ADV
ftr-294	1278	4	than	than	ADP
ftr-294	1278	5	to	to	ADP
ftr-294	1278	6	the	the	DET
ftr-294	1278	7	reviewing	reviewing	NOUN
ftr-294	1278	8	court	court	NOUN
ftr-294	1278	9	.	.	PUNCT
ftr-294	1278	10	.	.	PUNCT
ftr-294	1278	11	.	.	PUNCT
ftr-294	1278	12	”	"	PUNCT
ftr-294	1279	1	266	266	NUM
ftr-294	1279	2	we	we	PRON
ftr-294	1279	3	presume	presume	VERB
ftr-294	1279	4	here	here	ADV
ftr-294	1279	5	that	that	SCONJ
ftr-294	1279	6	congress	congress	PROPN
ftr-294	1279	7	intended	intend	VERB
ftr-294	1279	8	to	to	PART
ftr-294	1279	9	invest	invest	VERB
ftr-294	1279	10	interpretive	interpretive	ADJ
ftr-294	1279	11	power	power	NOUN
ftr-294	1279	12	in	in	ADP
ftr-294	1279	13	the	the	DET
ftr-294	1279	14	administrative	administrative	ADJ
ftr-294	1279	15	actor	actor	NOUN
ftr-294	1279	16	in	in	ADP
ftr-294	1279	17	the	the	DET
ftr-294	1279	18	best	good	ADJ
ftr-294	1279	19	position	position	NOUN
ftr-294	1279	20	to	to	PART
ftr-294	1279	21	develop	develop	VERB
ftr-294	1279	22	these	these	DET
ftr-294	1279	23	attributes	attribute	NOUN
ftr-294	1279	24	.	.	PUNCT
ftr-294	1280	1	267	267	NUM
ftr-294	1280	2	there	there	PRON
ftr-294	1280	3	are	be	VERB
ftr-294	1280	4	a	a	DET
ftr-294	1280	5	large	large	ADJ
ftr-294	1280	6	number	number	NOUN
ftr-294	1280	7	of	of	ADP
ftr-294	1280	8	cases	case	NOUN
ftr-294	1280	9	that	that	PRON
ftr-294	1280	10	have	have	AUX
ftr-294	1280	11	considered	consider	VERB
ftr-294	1280	12	this	this	DET
ftr-294	1280	13	factor	factor	NOUN
ftr-294	1280	14	.	.	PUNCT
ftr-294	1280	15	268	268	NUM
ftr-294	1280	16	for	for	ADP
ftr-294	1280	17	instance	instance	NOUN
ftr-294	1280	18	,	,	PUNCT
ftr-294	1280	19	in	in	ADP
ftr-294	1280	20	babbitt	babbitt	PROPN
ftr-294	1280	21	v.	v.	ADP
ftr-294	1280	22	sweet	sweet	ADJ
ftr-294	1280	23	home	home	NOUN
ftr-294	1280	24	chapter	chapter	NOUN
ftr-294	1280	25	of	of	ADP
ftr-294	1280	26	communities	community	NOUN
ftr-294	1280	27	for	for	ADP
ftr-294	1280	28	a	a	DET
ftr-294	1280	29	great	great	ADJ
ftr-294	1280	30	oregon	oregon	NOUN
ftr-294	1280	31	,	,	PUNCT
ftr-294	1280	32	269	269	NUM
ftr-294	1280	33	the	the	DET
ftr-294	1280	34	court	court	NOUN
ftr-294	1280	35	held	hold	VERB
ftr-294	1280	36	that	that	SCONJ
ftr-294	1280	37	it	it	PRON
ftr-294	1280	38	“	"	PUNCT
ftr-294	1280	39	owe[d	owe[d	PROPN
ftr-294	1280	40	]	]	PUNCT
ftr-294	1280	41	some	some	DET
ftr-294	1280	42	degree	degree	NOUN
ftr-294	1280	43	of	of	ADP
ftr-294	1280	44	deference	deference	NOUN
ftr-294	1280	45	”	"	PUNCT
ftr-294	1280	46	270	270	NUM
ftr-294	1280	47	to	to	ADP
ftr-294	1280	48	the	the	DET
ftr-294	1280	49	secretary	secretary	NOUN
ftr-294	1280	50	of	of	ADP
ftr-294	1280	51	the	the	DET
ftr-294	1280	52	interior	interior	NOUN
ftr-294	1280	53	’s	’s	PART
ftr-294	1280	54	“	"	PUNCT
ftr-294	1280	55	reasonable	reasonable	ADJ
ftr-294	1280	56	interpretation	interpretation	NOUN
ftr-294	1280	57	”	"	PUNCT
ftr-294	1280	58	271	271	NUM
ftr-294	1280	59	of	of	ADP
ftr-294	1280	60	the	the	DET
ftr-294	1280	61	endangered	endangered	PROPN
ftr-294	1280	62	species	species	PROPN
ftr-294	1280	63	act	act	PROPN
ftr-294	1280	64	pointing	pointing	NOUN
ftr-294	1280	65	,	,	PUNCT
ftr-294	1280	66	inter	inter	ADJ
ftr-294	1280	67	alia	alia	NOUN
ftr-294	1280	68	,	,	PUNCT
ftr-294	1280	69	to	to	ADP
ftr-294	1280	70	the	the	DET
ftr-294	1280	71	“	"	PUNCT
ftr-294	1280	72	degree	degree	NOUN
ftr-294	1280	73	of	of	ADP
ftr-294	1280	74	regulatory	regulatory	ADJ
ftr-294	1280	75	expertise	expertise	NOUN
ftr-294	1280	76	necessary	necessary	ADJ
ftr-294	1280	77	to	to	PART
ftr-294	1280	78	”	"	PUNCT
ftr-294	1280	79	enforce	enforce	VERB
ftr-294	1280	80	that	that	DET
ftr-294	1280	81	act	act	NOUN
ftr-294	1280	82	.	.	PUNCT
ftr-294	1281	1	272	272	NUM
ftr-294	1281	2	by	by	ADP
ftr-294	1281	3	contrast	contrast	NOUN
ftr-294	1281	4	,	,	PUNCT
ftr-294	1281	5	in	in	ADP
ftr-294	1281	6	gonzales	gonzales	PROPN
ftr-294	1281	7	v.	v.	ADP
ftr-294	1281	8	oregon	oregon	PROPN
ftr-294	1281	9	273	273	NUM
ftr-294	1282	1	the	the	DET
ftr-294	1282	2	attorney	attorney	NOUN
ftr-294	1282	3	general	general	NOUN
ftr-294	1282	4	interpreted	interpret	VERB
ftr-294	1282	5	the	the	DET
ftr-294	1282	6	controlled	control	VERB
ftr-294	1282	7	substance	substance	NOUN
ftr-294	1282	8	act	act	NOUN
ftr-294	1282	9	to	to	PART
ftr-294	1282	10	prohibit	prohibit	VERB
ftr-294	1282	11	physicians	physician	NOUN
ftr-294	1282	12	from	from	ADP
ftr-294	1282	13	prescribing	prescribe	VERB
ftr-294	1282	14	legal	legal	ADJ
ftr-294	1282	15	medicine	medicine	NOUN
ftr-294	1282	16	to	to	ADP
ftr-294	1282	17	terminally	terminally	ADV
ftr-294	1282	18	ill	ill	ADJ
ftr-294	1282	19	patients	patient	NOUN
ftr-294	1282	20	for	for	ADP
ftr-294	1282	21	the	the	DET
ftr-294	1282	22	purpose	purpose	NOUN
ftr-294	1282	23	of	of	ADP
ftr-294	1282	24	committing	commit	VERB
ftr-294	1282	25	suicide	suicide	NOUN
ftr-294	1282	26	.	.	PUNCT
ftr-294	1283	1	the	the	DET
ftr-294	1283	2	supreme	supreme	PROPN
ftr-294	1283	3	court	court	PROPN
ftr-294	1283	4	declined	decline	VERB
ftr-294	1283	5	to	to	PART
ftr-294	1283	6	apply	apply	VERB
ftr-294	1283	7	deference	deference	NOUN
ftr-294	1283	8	to	to	ADP
ftr-294	1283	9	this	this	DET
ftr-294	1283	10	interpretation	interpretation	NOUN
ftr-294	1283	11	,	,	PUNCT
ftr-294	1283	12	believing	believe	VERB
ftr-294	1283	13	it	it	PRON
ftr-294	1283	14	to	to	PART
ftr-294	1283	15	be	be	AUX
ftr-294	1283	16	extremely	extremely	ADV
ftr-294	1283	17	unlikely	unlikely	ADJ
ftr-294	1283	18	that	that	SCONJ
ftr-294	1283	19	congress	congress	PROPN
ftr-294	1283	20	would	would	AUX
ftr-294	1283	21	have	have	AUX
ftr-294	1283	22	granted	grant	VERB
ftr-294	1283	23	to	to	ADP
ftr-294	1283	24	the	the	DET
ftr-294	1283	25	attorney	attorney	NOUN
ftr-294	1283	26	general	general	NOUN
ftr-294	1283	27	the	the	DET
ftr-294	1283	28	authority	authority	NOUN
ftr-294	1283	29	to	to	PART
ftr-294	1283	30	make	make	VERB
ftr-294	1283	31	“	"	PUNCT
ftr-294	1283	32	quintessentially	quintessentially	ADV
ftr-294	1283	33	medical	medical	ADJ
ftr-294	1283	34	judgments	judgment	NOUN
ftr-294	1283	35	.	.	PUNCT
ftr-294	1283	36	”	"	PUNCT
ftr-294	1284	1	274	274	NUM
ftr-294	1284	2	aside	aside	ADV
ftr-294	1284	3	from	from	ADP
ftr-294	1284	4	the	the	DET
ftr-294	1284	5	united	united	PROPN
ftr-294	1284	6	states	states	PROPN
ftr-294	1284	7	tax	tax	NOUN
ftr-294	1284	8	court	court	NOUN
ftr-294	1284	9	,	,	PUNCT
ftr-294	1284	10	lower	low	ADJ
ftr-294	1284	11	courts	court	NOUN
ftr-294	1284	12	may	may	AUX
ftr-294	1284	13	hear	hear	VERB
ftr-294	1284	14	at	at	ADP
ftr-294	1284	15	most	most	ADV
ftr-294	1284	16	several	several	ADJ
ftr-294	1284	17	tax	tax	NOUN
ftr-294	1284	18	cases	case	NOUN
ftr-294	1284	19	a	a	DET
ftr-294	1284	20	year	year	NOUN
ftr-294	1284	21	.	.	PUNCT
ftr-294	1285	1	on	on	ADP
ftr-294	1285	2	the	the	DET
ftr-294	1285	3	other	other	ADJ
ftr-294	1285	4	hand	hand	NOUN
ftr-294	1285	5	,	,	PUNCT
ftr-294	1285	6	employees	employee	NOUN
ftr-294	1285	7	of	of	ADP
ftr-294	1285	8	treasury	treasury	PROPN
ftr-294	1285	9	and	and	CCONJ
ftr-294	1285	10	the	the	DET
ftr-294	1285	11	irs	irs	PROPN
ftr-294	1285	12	possess	possess	VERB
ftr-294	1285	13	tax	tax	NOUN
ftr-294	1285	14	-	-	PUNCT
ftr-294	1285	15	specific	specific	ADJ
ftr-294	1285	16	expertise	expertise	NOUN
ftr-294	1285	17	and	and	CCONJ
ftr-294	1285	18	devote	devote	VERB
ftr-294	1285	19	their	their	PRON
ftr-294	1285	20	daily	daily	ADJ
ftr-294	1285	21	attention	attention	NOUN
ftr-294	1285	22	to	to	ADP
ftr-294	1285	23	issues	issue	NOUN
ftr-294	1285	24	of	of	ADP
ftr-294	1285	25	federal	federal	ADJ
ftr-294	1285	26	taxation	taxation	NOUN
ftr-294	1285	27	law	law	NOUN
ftr-294	1285	28	.	.	PUNCT
ftr-294	1286	1	“	"	PUNCT
ftr-294	1286	2	the	the	DET
ftr-294	1286	3	irs	irs	PROPN
ftr-294	1286	4	is	be	AUX
ftr-294	1286	5	engaged	engage	VERB
ftr-294	1286	6	in	in	ADP
ftr-294	1286	7	extensive	extensive	ADJ
ftr-294	1286	8	efforts	effort	NOUN
ftr-294	1286	9	to	to	ADP
ftr-294	1286	10	266	266	NUM
ftr-294	1286	11	.	.	PUNCT
ftr-294	1287	1	martin	martin	PROPN
ftr-294	1287	2	,	,	PUNCT
ftr-294	1287	3	499	499	NUM
ftr-294	1287	4	u.s	u.s	PROPN
ftr-294	1287	5	.	.	PROPN
ftr-294	1287	6	at	at	ADP
ftr-294	1287	7	153	153	NUM
ftr-294	1287	8	(	(	PUNCT
ftr-294	1287	9	citing	cite	VERB
ftr-294	1287	10	mullins	mullins	PROPN
ftr-294	1287	11	coal	coal	PROPN
ftr-294	1287	12	co.	co.	PROPN
ftr-294	1287	13	v.	v.	ADP
ftr-294	1287	14	director	director	PROPN
ftr-294	1287	15	,	,	PUNCT
ftr-294	1287	16	office	office	NOUN
ftr-294	1287	17	of	of	ADP
ftr-294	1287	18	workers	worker	NOUN
ftr-294	1287	19	’	’	PART
ftr-294	1287	20	comp	comp	NOUN
ftr-294	1287	21	.	.	PUNCT
ftr-294	1288	1	programs	program	NOUN
ftr-294	1288	2	,	,	PUNCT
ftr-294	1288	3	484	484	NUM
ftr-294	1288	4	u.s	u.s	PROPN
ftr-294	1288	5	.	.	PROPN
ftr-294	1288	6	135	135	NUM
ftr-294	1288	7	,	,	PUNCT
ftr-294	1288	8	159	159	NUM
ftr-294	1288	9	,	,	PUNCT
ftr-294	1288	10	108	108	NUM
ftr-294	1288	11	s.	s.	PROPN
ftr-294	1288	12	ct	ct	PROPN
ftr-294	1288	13	.	.	PROPN
ftr-294	1288	14	427	427	NUM
ftr-294	1288	15	,	,	PUNCT
ftr-294	1288	16	440	440	NUM
ftr-294	1288	17	,	,	PUNCT
ftr-294	1288	18	98	98	NUM
ftr-294	1288	19	l.	l.	NOUN
ftr-294	1288	20	ed.2d	ed.2d	PROPN
ftr-294	1288	21	450	450	NUM
ftr-294	1288	22	(	(	PUNCT
ftr-294	1288	23	1987	1987	NUM
ftr-294	1288	24	)	)	PUNCT
ftr-294	1288	25	;	;	PUNCT
ftr-294	1288	26	ford	ford	PROPN
ftr-294	1288	27	motor	motor	PROPN
ftr-294	1288	28	credit	credit	PROPN
ftr-294	1288	29	co.	co.	PROPN
ftr-294	1288	30	v.	v.	ADP
ftr-294	1288	31	milhollin	milhollin	PROPN
ftr-294	1288	32	,	,	PUNCT
ftr-294	1288	33	444	444	NUM
ftr-294	1288	34	u.s	u.s	PROPN
ftr-294	1288	35	.	.	PROPN
ftr-294	1288	36	555	555	NUM
ftr-294	1288	37	,	,	PUNCT
ftr-294	1288	38	566	566	NUM
ftr-294	1288	39	,	,	PUNCT
ftr-294	1288	40	100	100	NUM
ftr-294	1288	41	s.	s.	PROPN
ftr-294	1288	42	ct	ct	PROPN
ftr-294	1288	43	.	.	PROPN
ftr-294	1288	44	790	790	NUM
ftr-294	1288	45	,	,	PUNCT
ftr-294	1288	46	797	797	NUM
ftr-294	1288	47	;	;	PUNCT
ftr-294	1288	48	ins	in	NOUN
ftr-294	1288	49	v.	v.	ADP
ftr-294	1288	50	stanisic	stanisic	NOUN
ftr-294	1288	51	,	,	PUNCT
ftr-294	1288	52	395	395	NUM
ftr-294	1288	53	u.s	u.s	PROPN
ftr-294	1288	54	.	.	PROPN
ftr-294	1288	55	62	62	NUM
ftr-294	1288	56	,	,	PUNCT
ftr-294	1288	57	72	72	NUM
ftr-294	1288	58	,	,	PUNCT
ftr-294	1288	59	89	89	NUM
ftr-294	1288	60	s.	s.	PROPN
ftr-294	1288	61	ct	ct	PROPN
ftr-294	1288	62	.	.	PROPN
ftr-294	1288	63	1519	1519	NUM
ftr-294	1288	64	,	,	PUNCT
ftr-294	1288	65	1525	1525	NUM
ftr-294	1288	66	,	,	PUNCT
ftr-294	1288	67	23	23	NUM
ftr-294	1288	68	l.	l.	NOUN
ftr-294	1288	69	ed.2d	ed.2d	PROPN
ftr-294	1288	70	101	101	NUM
ftr-294	1288	71	(	(	PUNCT
ftr-294	1288	72	1969	1969	NUM
ftr-294	1288	73	)	)	PUNCT
ftr-294	1288	74	)	)	PUNCT
ftr-294	1288	75	.	.	PUNCT
ftr-294	1289	1	267	267	X
ftr-294	1289	2	.	.	PUNCT
ftr-294	1290	1	i	i	PRON
ftr-294	1290	2	d.	d.	PROPN
ftr-294	1290	3	268	268	NUM
ftr-294	1290	4	.	.	PUNCT
ftr-294	1291	1	in	in	ADP
ftr-294	1291	2	addition	addition	NOUN
ftr-294	1291	3	to	to	ADP
ftr-294	1291	4	the	the	DET
ftr-294	1291	5	cases	case	NOUN
ftr-294	1291	6	discussed	discuss	VERB
ftr-294	1291	7	,	,	PUNCT
ftr-294	1291	8	see	see	VERB
ftr-294	1291	9	,	,	PUNCT
ftr-294	1291	10	e.g.	e.g.	ADV
ftr-294	1291	11	,	,	PUNCT
ftr-294	1291	12	nat’l	nat’l	NOUN
ftr-294	1291	13	cable	cable	NOUN
ftr-294	1291	14	&	&	CCONJ
ftr-294	1291	15	telecomm	telecomm	NOUN
ftr-294	1291	16	.	.	PUNCT
ftr-294	1292	1	ass’n	ass’n	PROPN
ftr-294	1292	2	v.	v.	ADP
ftr-294	1292	3	brand	brand	NOUN
ftr-294	1292	4	x	x	PUNCT
ftr-294	1292	5	internet	internet	NOUN
ftr-294	1292	6	services	service	NOUN
ftr-294	1292	7	et	et	NOUN
ftr-294	1292	8	al	al	PROPN
ftr-294	1292	9	.	.	PROPN
ftr-294	1292	10	,	,	PUNCT
ftr-294	1292	11	545	545	NUM
ftr-294	1292	12	u.s	u.s	AUX
ftr-294	1292	13	.	.	PROPN
ftr-294	1292	14	967	967	NUM
ftr-294	1292	15	,	,	PUNCT
ftr-294	1292	16	1002−03	1002−03	NUM
ftr-294	1292	17	(	(	PUNCT
ftr-294	1292	18	2005	2005	NUM
ftr-294	1292	19	)	)	PUNCT
ftr-294	1292	20	(	(	PUNCT
ftr-294	1292	21	breyer	breyer	NOUN
ftr-294	1292	22	,	,	PUNCT
ftr-294	1292	23	j.	j.	PROPN
ftr-294	1292	24	,	,	PUNCT
ftr-294	1292	25	concurring	concur	VERB
ftr-294	1292	26	)	)	PUNCT
ftr-294	1292	27	(	(	PUNCT
ftr-294	1292	28	“	"	PUNCT
ftr-294	1292	29	the	the	DET
ftr-294	1292	30	questions	question	NOUN
ftr-294	1292	31	the	the	DET
ftr-294	1292	32	commission	commission	NOUN
ftr-294	1292	33	resolved	resolve	VERB
ftr-294	1292	34	in	in	ADP
ftr-294	1292	35	the	the	DET
ftr-294	1292	36	order	order	NOUN
ftr-294	1292	37	under	under	ADP
ftr-294	1292	38	review	review	NOUN
ftr-294	1292	39	involve	involve	VERB
ftr-294	1292	40	a	a	DET
ftr-294	1292	41	‘	'	PUNCT
ftr-294	1292	42	subject	subject	ADJ
ftr-294	1292	43	matter	matter	NOUN
ftr-294	1292	44	[	[	X
ftr-294	1292	45	that	that	PRON
ftr-294	1292	46	]	]	PUNCT
ftr-294	1292	47	is	be	AUX
ftr-294	1292	48	technical	technical	ADJ
ftr-294	1292	49	,	,	PUNCT
ftr-294	1292	50	complex	complex	ADJ
ftr-294	1292	51	,	,	PUNCT
ftr-294	1292	52	and	and	CCONJ
ftr-294	1292	53	dynamic	dynamic	ADJ
ftr-294	1292	54	.	.	PUNCT
ftr-294	1292	55	’	'	PUNCT
ftr-294	1293	1	the	the	DET
ftr-294	1293	2	commission	commission	NOUN
ftr-294	1293	3	is	be	AUX
ftr-294	1293	4	in	in	ADP
ftr-294	1293	5	a	a	DET
ftr-294	1293	6	far	far	ADV
ftr-294	1293	7	better	well	ADJ
ftr-294	1293	8	position	position	NOUN
ftr-294	1293	9	to	to	PART
ftr-294	1293	10	address	address	VERB
ftr-294	1293	11	these	these	DET
ftr-294	1293	12	questions	question	NOUN
ftr-294	1293	13	than	than	SCONJ
ftr-294	1293	14	we	we	PRON
ftr-294	1293	15	are	be	AUX
ftr-294	1293	16	.	.	PUNCT
ftr-294	1294	1	nothing	nothing	PRON
ftr-294	1294	2	in	in	ADP
ftr-294	1294	3	the	the	DET
ftr-294	1294	4	communications	communication	NOUN
ftr-294	1294	5	act	act	NOUN
ftr-294	1294	6	or	or	CCONJ
ftr-294	1294	7	the	the	DET
ftr-294	1294	8	administrative	administrative	ADJ
ftr-294	1294	9	procedure	procedure	NOUN
ftr-294	1294	10	act	act	NOUN
ftr-294	1294	11	makes	make	VERB
ftr-294	1294	12	unlawful	unlawful	ADJ
ftr-294	1294	13	the	the	DET
ftr-294	1294	14	commission	commission	NOUN
ftr-294	1294	15	’s	’s	PART
ftr-294	1294	16	use	use	NOUN
ftr-294	1294	17	of	of	ADP
ftr-294	1294	18	its	its	PRON
ftr-294	1294	19	expert	expert	NOUN
ftr-294	1294	20	policy	policy	NOUN
ftr-294	1294	21	judgment	judgment	NOUN
ftr-294	1294	22	to	to	PART
ftr-294	1294	23	resolve	resolve	VERB
ftr-294	1294	24	these	these	DET
ftr-294	1294	25	difficult	difficult	ADJ
ftr-294	1294	26	questions	question	NOUN
ftr-294	1294	27	.	.	PUNCT
ftr-294	1294	28	”	"	PUNCT
ftr-294	1295	1	(	(	PUNCT
ftr-294	1295	2	citing	cite	VERB
ftr-294	1295	3	nat’l	nat’l	NOUN
ftr-294	1295	4	cable	cable	NOUN
ftr-294	1295	5	&	&	CCONJ
ftr-294	1295	6	telecomm	telecomm	NOUN
ftr-294	1295	7	.	.	PUNCT
ftr-294	1296	1	ass’n	ass’n	PROPN
ftr-294	1296	2	,	,	PUNCT
ftr-294	1296	3	inc	inc	PROPN
ftr-294	1296	4	.	.	PROPN
ftr-294	1297	1	v.	v.	PROPN
ftr-294	1297	2	gulf	gulf	PROPN
ftr-294	1297	3	power	power	PROPN
ftr-294	1297	4	co.	co.	PROPN
ftr-294	1297	5	,	,	PUNCT
ftr-294	1297	6	534	534	NUM
ftr-294	1297	7	u.s	u.s	PROPN
ftr-294	1297	8	.	.	PROPN
ftr-294	1297	9	327	327	NUM
ftr-294	1297	10	,	,	PUNCT
ftr-294	1297	11	339	339	NUM
ftr-294	1297	12	(	(	PUNCT
ftr-294	1297	13	2002	2002	NUM
ftr-294	1297	14	)	)	PUNCT
ftr-294	1297	15	)	)	PUNCT
ftr-294	1297	16	)	)	PUNCT
ftr-294	1297	17	.	.	PUNCT
ftr-294	1298	1	269	269	NUM
ftr-294	1298	2	.	.	NOUN
ftr-294	1298	3	515	515	NUM
ftr-294	1298	4	u.s	u.s	PROPN
ftr-294	1298	5	.	.	PROPN
ftr-294	1298	6	687	687	NUM
ftr-294	1298	7	(	(	PUNCT
ftr-294	1298	8	1995	1995	NUM
ftr-294	1298	9	)	)	PUNCT
ftr-294	1298	10	.	.	PUNCT
ftr-294	1299	1	270	270	NUM
ftr-294	1299	2	.	.	PUNCT
ftr-294	1300	1	i	i	PRON
ftr-294	1300	2	d.	d.	PROPN
ftr-294	1300	3	at	at	ADP
ftr-294	1300	4	703–04	703–04	NUM
ftr-294	1300	5	.	.	PUNCT
ftr-294	1301	1	271	271	NUM
ftr-294	1301	2	.	.	PUNCT
ftr-294	1302	1	i	i	PRON
ftr-294	1302	2	d.	d.	PROPN
ftr-294	1302	3	272	272	NUM
ftr-294	1302	4	.	.	PUNCT
ftr-294	1303	1	i	i	PRON
ftr-294	1303	2	d.	d.	PROPN
ftr-294	1303	3	“	"	PUNCT
ftr-294	1303	4	the	the	DET
ftr-294	1303	5	latitude	latitude	NOUN
ftr-294	1303	6	the	the	DET
ftr-294	1303	7	esa	esa	PROPN
ftr-294	1303	8	gives	give	VERB
ftr-294	1303	9	the	the	DET
ftr-294	1303	10	secretary	secretary	NOUN
ftr-294	1303	11	in	in	ADP
ftr-294	1303	12	enforcing	enforce	VERB
ftr-294	1303	13	the	the	DET
ftr-294	1303	14	statute	statute	NOUN
ftr-294	1303	15	,	,	PUNCT
ftr-294	1303	16	together	together	ADV
ftr-294	1303	17	with	with	ADP
ftr-294	1303	18	the	the	DET
ftr-294	1303	19	degree	degree	NOUN
ftr-294	1303	20	of	of	ADP
ftr-294	1303	21	regulatory	regulatory	ADJ
ftr-294	1303	22	expertise	expertise	NOUN
ftr-294	1303	23	necessary	necessary	ADJ
ftr-294	1303	24	to	to	ADP
ftr-294	1303	25	its	its	PRON
ftr-294	1303	26	enforcement	enforcement	NOUN
ftr-294	1303	27	,	,	PUNCT
ftr-294	1303	28	establishes	establish	VERB
ftr-294	1303	29	that	that	SCONJ
ftr-294	1303	30	we	we	PRON
ftr-294	1303	31	owe	owe	VERB
ftr-294	1303	32	some	some	DET
ftr-294	1303	33	degree	degree	NOUN
ftr-294	1303	34	of	of	ADP
ftr-294	1303	35	deference	deference	NOUN
ftr-294	1303	36	to	to	ADP
ftr-294	1303	37	the	the	DET
ftr-294	1303	38	secretary	secretary	NOUN
ftr-294	1303	39	’s	’s	PART
ftr-294	1303	40	reasonable	reasonable	ADJ
ftr-294	1303	41	interpretation	interpretation	NOUN
ftr-294	1303	42	.	.	PUNCT
ftr-294	1303	43	”	"	PUNCT
ftr-294	1304	1	i	i	PRON
ftr-294	1304	2	d.	d.	PROPN
ftr-294	1304	3	273	273	NUM
ftr-294	1304	4	.	.	PUNCT
ftr-294	1305	1	546	546	NUM
ftr-294	1305	2	u.s	u.s	PROPN
ftr-294	1305	3	.	.	PROPN
ftr-294	1305	4	243	243	NUM
ftr-294	1305	5	(	(	PUNCT
ftr-294	1305	6	2006	2006	NUM
ftr-294	1305	7	)	)	PUNCT
ftr-294	1305	8	.	.	PUNCT
ftr-294	1306	1	274	274	NUM
ftr-294	1306	2	.	.	PUNCT
ftr-294	1307	1	i	i	PRON
ftr-294	1307	2	d.	d.	PROPN
ftr-294	1307	3	at	at	ADP
ftr-294	1307	4	267	267	NUM
ftr-294	1307	5	.	.	PUNCT
ftr-294	1308	1	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=1969132986&pubnum=708&originationcontext=document&transitiontype=documentitem&contextdata=%28sc.userenteredcitation%29#co_pp_sp_708_1525	https://1.next.westlaw.com/link/document/fulltext?findtype=y&sernum=1969132986&pubnum=708&originationcontext=document&transitiontype=documentitem&contextdata=%28sc.userenteredcitation%29#co_pp_sp_708_1525	PROPN
ftr-294	1308	2	46	46	NUM
ftr-294	1308	3	florida	florida	PROPN
ftr-294	1308	4	tax	tax	PROPN
ftr-294	1308	5	review	review	NOUN
ftr-294	1308	6	vol	vol	NOUN
ftr-294	1308	7	.	.	PUNCT
ftr-294	1309	1	15:1	15:1	NUM
ftr-294	1309	2	curb	curb	VERB
ftr-294	1309	3	abusive	abusive	ADJ
ftr-294	1309	4	tax	tax	NOUN
ftr-294	1309	5	shelter	shelter	NOUN
ftr-294	1309	6	schemes	scheme	NOUN
ftr-294	1309	7	and	and	CCONJ
ftr-294	1309	8	transactions	transaction	NOUN
ftr-294	1309	9	,	,	PUNCT
ftr-294	1309	10	”	"	PUNCT
ftr-294	1309	11	275	275	NUM
ftr-294	1309	12	and	and	CCONJ
ftr-294	1309	13	to	to	PART
ftr-294	1309	14	identify	identify	VERB
ftr-294	1309	15	and	and	CCONJ
ftr-294	1309	16	respond	respond	VERB
ftr-294	1309	17	to	to	ADP
ftr-294	1309	18	“	"	PUNCT
ftr-294	1309	19	tax	tax	NOUN
ftr-294	1309	20	avoidance	avoidance	NOUN
ftr-294	1309	21	”	"	PUNCT
ftr-294	1309	22	transactions	transaction	NOUN
ftr-294	1309	23	as	as	ADV
ftr-294	1309	24	quickly	quickly	ADV
ftr-294	1309	25	as	as	ADP
ftr-294	1309	26	possible	possible	ADJ
ftr-294	1309	27	.	.	PUNCT
ftr-294	1309	28	276	276	NUM
ftr-294	1310	1	thus	thus	ADV
ftr-294	1310	2	,	,	PUNCT
ftr-294	1310	3	employees	employee	NOUN
ftr-294	1310	4	of	of	ADP
ftr-294	1310	5	treasury	treasury	PROPN
ftr-294	1310	6	(	(	PUNCT
ftr-294	1310	7	of	of	ADP
ftr-294	1310	8	which	which	PRON
ftr-294	1310	9	the	the	DET
ftr-294	1310	10	irs	irs	PROPN
ftr-294	1310	11	is	be	AUX
ftr-294	1310	12	part	part	NOUN
ftr-294	1310	13	)	)	PUNCT
ftr-294	1310	14	are	be	AUX
ftr-294	1310	15	generally	generally	ADV
ftr-294	1310	16	in	in	ADP
ftr-294	1310	17	the	the	DET
ftr-294	1310	18	best	good	ADJ
ftr-294	1310	19	position	position	NOUN
ftr-294	1310	20	to	to	PART
ftr-294	1310	21	determine	determine	VERB
ftr-294	1310	22	whether	whether	SCONJ
ftr-294	1310	23	a	a	DET
ftr-294	1310	24	transaction	transaction	NOUN
ftr-294	1310	25	constitutes	constitute	VERB
ftr-294	1310	26	abuse	abuse	NOUN
ftr-294	1310	27	of	of	ADP
ftr-294	1310	28	the	the	DET
ftr-294	1310	29	code	code	NOUN
ftr-294	1310	30	—	—	PUNCT
ftr-294	1310	31	for	for	ADP
ftr-294	1310	32	instance	instance	NOUN
ftr-294	1310	33	,	,	PUNCT
ftr-294	1310	34	whether	whether	SCONJ
ftr-294	1310	35	transactions	transaction	NOUN
ftr-294	1310	36	,	,	PUNCT
ftr-294	1310	37	such	such	ADJ
ftr-294	1310	38	as	as	ADP
ftr-294	1310	39	the	the	DET
ftr-294	1310	40	cobra	cobra	NOUN
ftr-294	1310	41	transaction	transaction	NOUN
ftr-294	1310	42	,	,	PUNCT
ftr-294	1310	43	result	result	VERB
ftr-294	1310	44	in	in	ADP
ftr-294	1310	45	duplicated	duplicate	VERB
ftr-294	1310	46	losses	loss	NOUN
ftr-294	1310	47	or	or	CCONJ
ftr-294	1310	48	produce	produce	VERB
ftr-294	1310	49	other	other	ADJ
ftr-294	1310	50	results	result	NOUN
ftr-294	1310	51	that	that	PRON
ftr-294	1310	52	run	run	VERB
ftr-294	1310	53	against	against	ADP
ftr-294	1310	54	fundamental	fundamental	ADJ
ftr-294	1310	55	principles	principle	NOUN
ftr-294	1310	56	of	of	ADP
ftr-294	1310	57	the	the	DET
ftr-294	1310	58	tax	tax	NOUN
ftr-294	1310	59	law	law	NOUN
ftr-294	1310	60	.	.	PUNCT
ftr-294	1311	1	congress	congress	PROPN
ftr-294	1311	2	,	,	PUNCT
ftr-294	1311	3	in	in	ADP
ftr-294	1311	4	enacting	enact	VERB
ftr-294	1311	5	section	section	NOUN
ftr-294	1311	6	7805(b)(3	7805(b)(3	NOUN
ftr-294	1311	7	)	)	PUNCT
ftr-294	1311	8	,	,	PUNCT
ftr-294	1311	9	was	be	AUX
ftr-294	1311	10	certainly	certainly	ADV
ftr-294	1311	11	aware	aware	ADJ
ftr-294	1311	12	of	of	ADP
ftr-294	1311	13	these	these	DET
ftr-294	1311	14	facts	fact	NOUN
ftr-294	1311	15	,	,	PUNCT
ftr-294	1311	16	creating	create	VERB
ftr-294	1311	17	further	further	ADJ
ftr-294	1311	18	evidence	evidence	NOUN
ftr-294	1311	19	that	that	SCONJ
ftr-294	1311	20	congress	congress	PROPN
ftr-294	1311	21	intended	intend	VERB
ftr-294	1311	22	to	to	PART
ftr-294	1311	23	trust	trust	VERB
ftr-294	1311	24	treasury	treasury	PROPN
ftr-294	1311	25	(	(	PUNCT
ftr-294	1311	26	and	and	CCONJ
ftr-294	1311	27	not	not	PART
ftr-294	1311	28	courts	court	NOUN
ftr-294	1311	29	)	)	PUNCT
ftr-294	1311	30	with	with	ADP
ftr-294	1311	31	the	the	DET
ftr-294	1311	32	authority	authority	NOUN
ftr-294	1311	33	to	to	PART
ftr-294	1311	34	interpret	interpret	VERB
ftr-294	1311	35	tax	tax	NOUN
ftr-294	1311	36	abuse	abuse	NOUN
ftr-294	1311	37	under	under	ADP
ftr-294	1311	38	section	section	NOUN
ftr-294	1311	39	7805(b)(3	7805(b)(3	NOUN
ftr-294	1311	40	)	)	PUNCT
ftr-294	1311	41	.	.	PUNCT
ftr-294	1312	1	because	because	SCONJ
ftr-294	1312	2	it	it	PRON
ftr-294	1312	3	seems	seem	VERB
ftr-294	1312	4	clear	clear	ADJ
ftr-294	1312	5	that	that	SCONJ
ftr-294	1312	6	congress	congress	PROPN
ftr-294	1312	7	intended	intend	VERB
ftr-294	1312	8	to	to	PART
ftr-294	1312	9	grant	grant	VERB
ftr-294	1312	10	treasury	treasury	NOUN
ftr-294	1312	11	substantial	substantial	ADJ
ftr-294	1312	12	leeway	leeway	NOUN
ftr-294	1312	13	to	to	PART
ftr-294	1312	14	interpret	interpret	VERB
ftr-294	1312	15	tax	tax	NOUN
ftr-294	1312	16	abuse	abuse	NOUN
ftr-294	1312	17	,	,	PUNCT
ftr-294	1312	18	a	a	DET
ftr-294	1312	19	treasury	treasury	PROPN
ftr-294	1312	20	regulation	regulation	NOUN
ftr-294	1312	21	’s	’s	PART
ftr-294	1312	22	interpretation	interpretation	NOUN
ftr-294	1312	23	of	of	ADP
ftr-294	1312	24	section	section	NOUN
ftr-294	1312	25	7805(b)(3	7805(b)(3	NOUN
ftr-294	1312	26	)	)	PUNCT
ftr-294	1312	27	will	will	AUX
ftr-294	1312	28	generally	generally	ADV
ftr-294	1312	29	satisfy	satisfy	VERB
ftr-294	1312	30	chevron	chevron	PROPN
ftr-294	1312	31	’s	’s	PART
ftr-294	1312	32	first	first	ADJ
ftr-294	1312	33	step	step	NOUN
ftr-294	1312	34	.	.	PUNCT
ftr-294	1313	1	before	before	ADP
ftr-294	1313	2	turning	turn	VERB
ftr-294	1313	3	to	to	ADP
ftr-294	1313	4	chevron	chevron	NOUN
ftr-294	1313	5	’s	’s	PART
ftr-294	1313	6	second	second	ADJ
ftr-294	1313	7	step	step	NOUN
ftr-294	1313	8	,	,	PUNCT
ftr-294	1313	9	however	however	ADV
ftr-294	1313	10	,	,	PUNCT
ftr-294	1313	11	this	this	DET
ftr-294	1313	12	part	part	NOUN
ftr-294	1313	13	will	will	AUX
ftr-294	1313	14	discuss	discuss	VERB
ftr-294	1313	15	cases	case	NOUN
ftr-294	1313	16	which	which	PRON
ftr-294	1313	17	seem	seem	VERB
ftr-294	1313	18	to	to	PART
ftr-294	1313	19	analyze	analyze	VERB
ftr-294	1313	20	chevron	chevron	NOUN
ftr-294	1313	21	step	step	NOUN
ftr-294	1313	22	1	1	NUM
ftr-294	1313	23	in	in	ADP
ftr-294	1313	24	a	a	DET
ftr-294	1313	25	different	different	ADJ
ftr-294	1313	26	manner	manner	NOUN
ftr-294	1313	27	.	.	PUNCT
ftr-294	1314	1	4	4	X
ftr-294	1314	2	.	.	X
ftr-294	1315	1	even	even	ADV
ftr-294	1315	2	if	if	SCONJ
ftr-294	1315	3	congress	congress	PROPN
ftr-294	1315	4	intended	intend	VERB
ftr-294	1315	5	treasury	treasury	NOUN
ftr-294	1315	6	to	to	PART
ftr-294	1315	7	interpret	interpret	VERB
ftr-294	1315	8	tax	tax	NOUN
ftr-294	1315	9	abuse	abuse	NOUN
ftr-294	1315	10	,	,	PUNCT
ftr-294	1315	11	did	do	AUX
ftr-294	1315	12	congress	congress	PROPN
ftr-294	1315	13	unambiguously	unambiguously	ADV
ftr-294	1315	14	foreclose	foreclose	VERB
ftr-294	1315	15	any	any	DET
ftr-294	1315	16	particular	particular	ADJ
ftr-294	1315	17	interpretation	interpretation	NOUN
ftr-294	1315	18	of	of	ADP
ftr-294	1315	19	that	that	DET
ftr-294	1315	20	term	term	NOUN
ftr-294	1315	21	?	?	PUNCT
ftr-294	1316	1	in	in	ADP
ftr-294	1316	2	food	food	NOUN
ftr-294	1316	3	and	and	CCONJ
ftr-294	1316	4	drug	drug	PROPN
ftr-294	1316	5	administration	administration	PROPN
ftr-294	1316	6	v.	v.	PROPN
ftr-294	1316	7	brown	brown	PROPN
ftr-294	1316	8	&	&	CCONJ
ftr-294	1316	9	williamson	williamson	PROPN
ftr-294	1316	10	tobacco	tobacco	PROPN
ftr-294	1316	11	corporation	corporation	NOUN
ftr-294	1316	12	,	,	PUNCT
ftr-294	1316	13	277	277	NUM
ftr-294	1316	14	the	the	DET
ftr-294	1316	15	supreme	supreme	PROPN
ftr-294	1316	16	court	court	PROPN
ftr-294	1316	17	held	hold	VERB
ftr-294	1316	18	that	that	SCONJ
ftr-294	1316	19	the	the	DET
ftr-294	1316	20	fda	fda	PROPN
ftr-294	1316	21	’s	’s	PART
ftr-294	1316	22	interpretation	interpretation	NOUN
ftr-294	1316	23	of	of	ADP
ftr-294	1316	24	an	an	DET
ftr-294	1316	25	ambiguous	ambiguous	ADJ
ftr-294	1316	26	statutory	statutory	ADJ
ftr-294	1316	27	term	term	NOUN
ftr-294	1316	28	could	could	AUX
ftr-294	1316	29	not	not	PART
ftr-294	1316	30	clear	clear	VERB
ftr-294	1316	31	chevron	chevron	NOUN
ftr-294	1316	32	’s	’s	PART
ftr-294	1316	33	first	first	ADJ
ftr-294	1316	34	step	step	NOUN
ftr-294	1316	35	.	.	PUNCT
ftr-294	1317	1	while	while	SCONJ
ftr-294	1317	2	congress	congress	PROPN
ftr-294	1317	3	intended	intend	VERB
ftr-294	1317	4	to	to	PART
ftr-294	1317	5	delegate	delegate	VERB
ftr-294	1317	6	interpretive	interpretive	ADJ
ftr-294	1317	7	authority	authority	NOUN
ftr-294	1317	8	to	to	ADP
ftr-294	1317	9	the	the	DET
ftr-294	1317	10	fda	fda	PROPN
ftr-294	1317	11	to	to	PART
ftr-294	1317	12	interpret	interpret	VERB
ftr-294	1317	13	the	the	DET
ftr-294	1317	14	ambiguous	ambiguous	ADJ
ftr-294	1317	15	language	language	NOUN
ftr-294	1317	16	at	at	ADP
ftr-294	1317	17	issue	issue	NOUN
ftr-294	1317	18	,	,	PUNCT
ftr-294	1317	19	the	the	DET
ftr-294	1317	20	court	court	NOUN
ftr-294	1317	21	found	find	VERB
ftr-294	1317	22	that	that	SCONJ
ftr-294	1317	23	congress	congress	PROPN
ftr-294	1317	24	clearly	clearly	ADV
ftr-294	1317	25	did	do	AUX
ftr-294	1317	26	not	not	PART
ftr-294	1317	27	intend	intend	VERB
ftr-294	1317	28	the	the	DET
ftr-294	1317	29	fda	fda	PROPN
ftr-294	1317	30	to	to	PART
ftr-294	1317	31	adopt	adopt	VERB
ftr-294	1317	32	the	the	DET
ftr-294	1317	33	particular	particular	ADJ
ftr-294	1317	34	interpretation	interpretation	NOUN
ftr-294	1317	35	it	it	PRON
ftr-294	1317	36	had	have	VERB
ftr-294	1317	37	.	.	PUNCT
ftr-294	1318	1	under	under	ADP
ftr-294	1318	2	this	this	DET
ftr-294	1318	3	line	line	NOUN
ftr-294	1318	4	of	of	ADP
ftr-294	1318	5	analysis	analysis	NOUN
ftr-294	1318	6	,	,	PUNCT
ftr-294	1318	7	if	if	SCONJ
ftr-294	1318	8	a	a	DET
ftr-294	1318	9	court	court	NOUN
ftr-294	1318	10	were	be	AUX
ftr-294	1318	11	to	to	PART
ftr-294	1318	12	find	find	VERB
ftr-294	1318	13	that	that	SCONJ
ftr-294	1318	14	congress	congress	PROPN
ftr-294	1318	15	unambiguously	unambiguously	ADV
ftr-294	1318	16	foreclosed	foreclose	VERB
ftr-294	1318	17	treasury	treasury	NOUN
ftr-294	1318	18	’s	’s	PART
ftr-294	1318	19	interpretation	interpretation	NOUN
ftr-294	1318	20	of	of	ADP
ftr-294	1318	21	section	section	NOUN
ftr-294	1318	22	7805(b)(3	7805(b)(3	NOUN
ftr-294	1318	23	)	)	PUNCT
ftr-294	1318	24	’s	’s	PART
ftr-294	1318	25	abuse	abuse	NOUN
ftr-294	1318	26	exception	exception	NOUN
ftr-294	1318	27	—	—	PUNCT
ftr-294	1318	28	e.g.	e.g.	ADV
ftr-294	1318	29	if	if	SCONJ
ftr-294	1318	30	a	a	DET
ftr-294	1318	31	court	court	NOUN
ftr-294	1318	32	found	find	VERB
ftr-294	1318	33	that	that	SCONJ
ftr-294	1318	34	congress	congress	PROPN
ftr-294	1318	35	clearly	clearly	ADV
ftr-294	1318	36	did	do	AUX
ftr-294	1318	37	not	not	PART
ftr-294	1318	38	intend	intend	VERB
ftr-294	1318	39	treasury	treasury	PROPN
ftr-294	1318	40	to	to	PART
ftr-294	1318	41	interpret	interpret	VERB
ftr-294	1318	42	cobra	cobra	NOUN
ftr-294	1318	43	transactions	transaction	NOUN
ftr-294	1318	44	as	as	ADP
ftr-294	1318	45	an	an	DET
ftr-294	1318	46	abuse	abuse	NOUN
ftr-294	1318	47	of	of	ADP
ftr-294	1318	48	the	the	DET
ftr-294	1318	49	code	code	NOUN
ftr-294	1318	50	—	—	PUNCT
ftr-294	1318	51	then	then	ADV
ftr-294	1318	52	that	that	DET
ftr-294	1318	53	interpretation	interpretation	NOUN
ftr-294	1318	54	would	would	AUX
ftr-294	1318	55	fail	fail	VERB
ftr-294	1318	56	chevron	chevron	NOUN
ftr-294	1318	57	step	step	NOUN
ftr-294	1318	58	1	1	NUM
ftr-294	1318	59	,	,	PUNCT
ftr-294	1318	60	and	and	CCONJ
ftr-294	1318	61	regulations	regulation	NOUN
ftr-294	1318	62	enacted	enact	VERB
ftr-294	1318	63	275	275	NUM
ftr-294	1318	64	.	.	PUNCT
ftr-294	1319	1	ep	ep	PROPN
ftr-294	1319	2	abusive	abusive	ADJ
ftr-294	1319	3	tax	tax	NOUN
ftr-294	1319	4	transactions	transaction	NOUN
ftr-294	1319	5	,	,	PUNCT
ftr-294	1319	6	http://www.irs.gov/retirementplans/ep-abusive-tax-transactions	http://www.irs.gov/retirementplans/ep-abusive-tax-transactions	PROPN
ftr-294	1319	7	.	.	NOUN
ftr-294	1319	8	276	276	NUM
ftr-294	1319	9	.	.	PUNCT
ftr-294	1320	1	i	i	PRON
ftr-294	1320	2	d.	d.	PROPN
ftr-294	1320	3	“	"	PUNCT
ftr-294	1320	4	the	the	DET
ftr-294	1320	5	parties	party	NOUN
ftr-294	1320	6	who	who	PRON
ftr-294	1320	7	participate	participate	VERB
ftr-294	1320	8	in	in	ADP
ftr-294	1320	9	listed	list	VERB
ftr-294	1320	10	transactions	transaction	NOUN
ftr-294	1320	11	may	may	AUX
ftr-294	1320	12	be	be	AUX
ftr-294	1320	13	required	require	VERB
ftr-294	1320	14	to	to	PART
ftr-294	1320	15	disclose	disclose	VERB
ftr-294	1320	16	the	the	DET
ftr-294	1320	17	transaction	transaction	NOUN
ftr-294	1320	18	as	as	SCONJ
ftr-294	1320	19	required	require	VERB
ftr-294	1320	20	by	by	ADP
ftr-294	1320	21	the	the	DET
ftr-294	1320	22	regulations	regulation	NOUN
ftr-294	1320	23	,	,	PUNCT
ftr-294	1320	24	register	register	VERB
ftr-294	1320	25	the	the	DET
ftr-294	1320	26	transaction	transaction	NOUN
ftr-294	1320	27	with	with	ADP
ftr-294	1320	28	the	the	DET
ftr-294	1320	29	irs	irs	PROPN
ftr-294	1320	30	,	,	PUNCT
ftr-294	1320	31	or	or	CCONJ
ftr-294	1320	32	maintain	maintain	VERB
ftr-294	1320	33	lists	list	NOUN
ftr-294	1320	34	of	of	ADP
ftr-294	1320	35	investors	investor	NOUN
ftr-294	1320	36	in	in	ADP
ftr-294	1320	37	the	the	DET
ftr-294	1320	38	transactions	transaction	NOUN
ftr-294	1320	39	and	and	CCONJ
ftr-294	1320	40	provide	provide	VERB
ftr-294	1320	41	the	the	DET
ftr-294	1320	42	list	list	NOUN
ftr-294	1320	43	to	to	ADP
ftr-294	1320	44	the	the	DET
ftr-294	1320	45	irs	irs	PROPN
ftr-294	1320	46	on	on	ADP
ftr-294	1320	47	request	request	NOUN
ftr-294	1320	48	.	.	PUNCT
ftr-294	1320	49	”	"	PUNCT
ftr-294	1321	1	i	i	PRON
ftr-294	1321	2	d.	d.	PROPN
ftr-294	1321	3	277	277	NUM
ftr-294	1321	4	.	.	PUNCT
ftr-294	1322	1	529	529	NUM
ftr-294	1322	2	u.s	u.s	PROPN
ftr-294	1322	3	.	.	PROPN
ftr-294	1322	4	120	120	NUM
ftr-294	1322	5	(	(	PUNCT
ftr-294	1322	6	2000	2000	NUM
ftr-294	1322	7	)	)	PUNCT
ftr-294	1322	8	.	.	PUNCT
ftr-294	1323	1	for	for	ADP
ftr-294	1323	2	further	further	ADJ
ftr-294	1323	3	discussion	discussion	NOUN
ftr-294	1323	4	of	of	ADP
ftr-294	1323	5	this	this	DET
ftr-294	1323	6	case	case	NOUN
ftr-294	1323	7	,	,	PUNCT
ftr-294	1323	8	see	see	VERB
ftr-294	1323	9	generally	generally	ADV
ftr-294	1323	10	sunstein	sunstein	VERB
ftr-294	1323	11	,	,	PUNCT
ftr-294	1323	12	agencies	agency	NOUN
ftr-294	1323	13	as	as	ADP
ftr-294	1323	14	common	common	ADJ
ftr-294	1323	15	law	law	NOUN
ftr-294	1323	16	courts	court	NOUN
ftr-294	1323	17	,	,	PUNCT
ftr-294	1323	18	supra	supra	PROPN
ftr-294	1323	19	note	note	NOUN
ftr-294	1323	20	264	264	NUM
ftr-294	1323	21	.	.	PUNCT
ftr-294	1324	1	see	see	AUX
ftr-294	1324	2	also	also	ADV
ftr-294	1324	3	sunstein	sunstein	VERB
ftr-294	1324	4	,	,	PUNCT
ftr-294	1324	5	chevron	chevron	NOUN
ftr-294	1324	6	step	step	NOUN
ftr-294	1324	7	zero	zero	NUM
ftr-294	1324	8	,	,	PUNCT
ftr-294	1324	9	supra	supra	PROPN
ftr-294	1324	10	note	note	NOUN
ftr-294	1324	11	174	174	NUM
ftr-294	1324	12	,	,	PUNCT
ftr-294	1324	13	at	at	ADP
ftr-294	1324	14	240–42	240–42	NUM
ftr-294	1324	15	.	.	PROPN
ftr-294	1325	1	2013	2013	NUM
ftr-294	1325	2	]	]	PUNCT
ftr-294	1325	3	tax	tax	NOUN
ftr-294	1325	4	abuse	abuse	NOUN
ftr-294	1325	5	according	accord	VERB
ftr-294	1325	6	to	to	ADP
ftr-294	1325	7	whom	whom	PRON
ftr-294	1325	8	?	?	PUNCT
ftr-294	1326	1	47	47	NUM
ftr-294	1326	2	retroactively	retroactively	ADV
ftr-294	1326	3	in	in	ADP
ftr-294	1326	4	reliance	reliance	NOUN
ftr-294	1326	5	on	on	ADP
ftr-294	1326	6	that	that	DET
ftr-294	1326	7	interpretation	interpretation	NOUN
ftr-294	1326	8	could	could	AUX
ftr-294	1326	9	only	only	ADV
ftr-294	1326	10	apply	apply	VERB
ftr-294	1326	11	prospectively	prospectively	ADV
ftr-294	1326	12	.	.	PUNCT
ftr-294	1327	1	278	278	NUM
ftr-294	1327	2	because	because	SCONJ
ftr-294	1327	3	congress	congress	PROPN
ftr-294	1327	4	failed	fail	VERB
ftr-294	1327	5	to	to	PART
ftr-294	1327	6	define	define	VERB
ftr-294	1327	7	“	"	PUNCT
ftr-294	1327	8	abuse	abuse	NOUN
ftr-294	1327	9	,	,	PUNCT
ftr-294	1327	10	”	"	PUNCT
ftr-294	1327	11	one	one	NUM
ftr-294	1327	12	might	might	AUX
ftr-294	1327	13	naturally	naturally	ADV
ftr-294	1327	14	wonder	wonder	VERB
ftr-294	1327	15	how	how	SCONJ
ftr-294	1327	16	a	a	DET
ftr-294	1327	17	court	court	NOUN
ftr-294	1327	18	could	could	AUX
ftr-294	1327	19	find	find	VERB
ftr-294	1327	20	that	that	SCONJ
ftr-294	1327	21	congress	congress	PROPN
ftr-294	1327	22	unambiguously	unambiguously	ADV
ftr-294	1327	23	foreclosed	foreclose	VERB
ftr-294	1327	24	any	any	DET
ftr-294	1327	25	particular	particular	ADJ
ftr-294	1327	26	interpretation	interpretation	NOUN
ftr-294	1327	27	of	of	ADP
ftr-294	1327	28	tax	tax	NOUN
ftr-294	1327	29	abuse	abuse	NOUN
ftr-294	1327	30	.	.	PUNCT
ftr-294	1328	1	this	this	DET
ftr-294	1328	2	part	part	NOUN
ftr-294	1328	3	identifies	identify	VERB
ftr-294	1328	4	two	two	NUM
ftr-294	1328	5	factors	factor	NOUN
ftr-294	1328	6	to	to	PART
ftr-294	1328	7	guide	guide	VERB
ftr-294	1328	8	this	this	DET
ftr-294	1328	9	inquiry	inquiry	NOUN
ftr-294	1328	10	.	.	PUNCT
ftr-294	1329	1	a.	a.	NOUN
ftr-294	1330	1	how	how	SCONJ
ftr-294	1330	2	does	do	AUX
ftr-294	1330	3	the	the	DET
ftr-294	1330	4	interpretation	interpretation	NOUN
ftr-294	1330	5	fit	fit	ADJ
ftr-294	1330	6	within	within	ADP
ftr-294	1330	7	the	the	DET
ftr-294	1330	8	statutory	statutory	ADJ
ftr-294	1330	9	scheme	scheme	NOUN
ftr-294	1330	10	?	?	PUNCT
ftr-294	1331	1	in	in	ADP
ftr-294	1331	2	food	food	NOUN
ftr-294	1331	3	and	and	CCONJ
ftr-294	1331	4	drug	drug	PROPN
ftr-294	1331	5	administration	administration	PROPN
ftr-294	1331	6	v.	v.	PROPN
ftr-294	1331	7	brown	brown	PROPN
ftr-294	1331	8	&	&	CCONJ
ftr-294	1331	9	williamson	williamson	PROPN
ftr-294	1331	10	tobacco	tobacco	PROPN
ftr-294	1331	11	corporation	corporation	NOUN
ftr-294	1331	12	,	,	PUNCT
ftr-294	1331	13	279	279	NUM
ftr-294	1331	14	the	the	DET
ftr-294	1331	15	supreme	supreme	PROPN
ftr-294	1331	16	court	court	PROPN
ftr-294	1331	17	assessed	assess	VERB
ftr-294	1331	18	the	the	DET
ftr-294	1331	19	food	food	NOUN
ftr-294	1331	20	and	and	CCONJ
ftr-294	1331	21	drug	drug	PROPN
ftr-294	1331	22	administration	administration	NOUN
ftr-294	1331	23	’s	’s	PART
ftr-294	1331	24	(	(	PUNCT
ftr-294	1331	25	fda	fda	PROPN
ftr-294	1331	26	’s	’s	PART
ftr-294	1331	27	)	)	PUNCT
ftr-294	1331	28	interpretation	interpretation	NOUN
ftr-294	1331	29	of	of	ADP
ftr-294	1331	30	the	the	DET
ftr-294	1331	31	food	food	NOUN
ftr-294	1331	32	,	,	PUNCT
ftr-294	1331	33	drug	drug	NOUN
ftr-294	1331	34	,	,	PUNCT
ftr-294	1331	35	and	and	CCONJ
ftr-294	1331	36	cosmetic	cosmetic	ADJ
ftr-294	1331	37	act	act	NOUN
ftr-294	1331	38	.	.	PUNCT
ftr-294	1332	1	the	the	DET
ftr-294	1332	2	food	food	NOUN
ftr-294	1332	3	,	,	PUNCT
ftr-294	1332	4	drug	drug	NOUN
ftr-294	1332	5	,	,	PUNCT
ftr-294	1332	6	and	and	CCONJ
ftr-294	1332	7	cosmetic	cosmetic	ADJ
ftr-294	1332	8	act	act	NOUN
ftr-294	1332	9	grants	grant	VERB
ftr-294	1332	10	the	the	DET
ftr-294	1332	11	fda	fda	PROPN
ftr-294	1332	12	“	"	PUNCT
ftr-294	1332	13	the	the	DET
ftr-294	1332	14	authority	authority	NOUN
ftr-294	1332	15	to	to	PART
ftr-294	1332	16	regulate	regulate	VERB
ftr-294	1332	17	,	,	PUNCT
ftr-294	1332	18	among	among	ADP
ftr-294	1332	19	other	other	ADJ
ftr-294	1332	20	items	item	NOUN
ftr-294	1332	21	,	,	PUNCT
ftr-294	1332	22	‘	'	PUNCT
ftr-294	1332	23	drugs	drug	NOUN
ftr-294	1332	24	’	'	PUNCT
ftr-294	1332	25	and	and	CCONJ
ftr-294	1332	26	‘	'	PUNCT
ftr-294	1332	27	devices	device	NOUN
ftr-294	1332	28	.	.	PUNCT
ftr-294	1332	29	’	'	PUNCT
ftr-294	1332	30	”	"	PUNCT
ftr-294	1333	1	280	280	NUM
ftr-294	1333	2	the	the	DET
ftr-294	1333	3	food	food	NOUN
ftr-294	1333	4	and	and	CCONJ
ftr-294	1333	5	drug	drug	NOUN
ftr-294	1333	6	administration	administration	NOUN
ftr-294	1333	7	had	have	AUX
ftr-294	1333	8	long	long	ADV
ftr-294	1333	9	maintained	maintain	VERB
ftr-294	1333	10	that	that	SCONJ
ftr-294	1333	11	it	it	PRON
ftr-294	1333	12	did	do	AUX
ftr-294	1333	13	not	not	PART
ftr-294	1333	14	have	have	VERB
ftr-294	1333	15	jurisdiction	jurisdiction	NOUN
ftr-294	1333	16	to	to	PART
ftr-294	1333	17	regulate	regulate	VERB
ftr-294	1333	18	tobacco	tobacco	NOUN
ftr-294	1333	19	products	product	NOUN
ftr-294	1333	20	.	.	PUNCT
ftr-294	1334	1	years	year	NOUN
ftr-294	1334	2	later	later	ADV
ftr-294	1334	3	,	,	PUNCT
ftr-294	1334	4	however	however	ADV
ftr-294	1334	5	,	,	PUNCT
ftr-294	1334	6	it	it	PRON
ftr-294	1334	7	changed	change	VERB
ftr-294	1334	8	this	this	DET
ftr-294	1334	9	position	position	NOUN
ftr-294	1334	10	and	and	CCONJ
ftr-294	1334	11	issued	issue	VERB
ftr-294	1334	12	regulations	regulation	NOUN
ftr-294	1334	13	related	relate	VERB
ftr-294	1334	14	to	to	ADP
ftr-294	1334	15	those	those	DET
ftr-294	1334	16	goods	good	NOUN
ftr-294	1334	17	.	.	PUNCT
ftr-294	1335	1	in	in	ADP
ftr-294	1335	2	the	the	DET
ftr-294	1335	3	federal	federal	ADJ
ftr-294	1335	4	register	register	NOUN
ftr-294	1335	5	,	,	PUNCT
ftr-294	1335	6	the	the	DET
ftr-294	1335	7	food	food	NOUN
ftr-294	1335	8	and	and	CCONJ
ftr-294	1335	9	drug	drug	PROPN
ftr-294	1335	10	administration	administration	NOUN
ftr-294	1335	11	claimed	claim	VERB
ftr-294	1335	12	authority	authority	NOUN
ftr-294	1335	13	to	to	PART
ftr-294	1335	14	do	do	AUX
ftr-294	1335	15	so	so	ADV
ftr-294	1335	16	by	by	ADP
ftr-294	1335	17	interpreting	interpret	VERB
ftr-294	1335	18	nicotine	nicotine	NOUN
ftr-294	1335	19	to	to	PART
ftr-294	1335	20	be	be	AUX
ftr-294	1335	21	a	a	DET
ftr-294	1335	22	“	"	PUNCT
ftr-294	1335	23	drug	drug	NOUN
ftr-294	1335	24	”	"	PUNCT
ftr-294	1335	25	and	and	CCONJ
ftr-294	1335	26	cigarettes	cigarette	NOUN
ftr-294	1335	27	and	and	CCONJ
ftr-294	1335	28	smokeless	smokeless	NOUN
ftr-294	1335	29	tobacco	tobacco	NOUN
ftr-294	1335	30	to	to	PART
ftr-294	1335	31	constitute	constitute	VERB
ftr-294	1335	32	“	"	PUNCT
ftr-294	1335	33	drug	drug	NOUN
ftr-294	1335	34	delivery	delivery	NOUN
ftr-294	1335	35	devices	device	NOUN
ftr-294	1335	36	.	.	PUNCT
ftr-294	1335	37	”	"	PUNCT
ftr-294	1336	1	281	281	NUM
ftr-294	1336	2	the	the	DET
ftr-294	1336	3	court	court	NOUN
ftr-294	1336	4	found	find	VERB
ftr-294	1336	5	this	this	DET
ftr-294	1336	6	regulation	regulation	NOUN
ftr-294	1336	7	could	could	AUX
ftr-294	1336	8	not	not	PART
ftr-294	1336	9	pass	pass	VERB
ftr-294	1336	10	chevron	chevron	NOUN
ftr-294	1336	11	’s	’s	PART
ftr-294	1336	12	first	first	ADJ
ftr-294	1336	13	step	step	NOUN
ftr-294	1336	14	because	because	SCONJ
ftr-294	1336	15	congress	congress	PROPN
ftr-294	1336	16	clearly	clearly	ADV
ftr-294	1336	17	did	do	AUX
ftr-294	1336	18	not	not	PART
ftr-294	1336	19	intend	intend	VERB
ftr-294	1336	20	the	the	DET
ftr-294	1336	21	fda	fda	PROPN
ftr-294	1336	22	to	to	PART
ftr-294	1336	23	interpret	interpret	VERB
ftr-294	1336	24	these	these	DET
ftr-294	1336	25	ambiguous	ambiguous	ADJ
ftr-294	1336	26	terms	term	NOUN
ftr-294	1336	27	(	(	PUNCT
ftr-294	1336	28	i.e.	i.e.	X
ftr-294	1336	29	“	"	PUNCT
ftr-294	1336	30	drug	drug	NOUN
ftr-294	1336	31	”	"	PUNCT
ftr-294	1336	32	and	and	CCONJ
ftr-294	1336	33	“	"	PUNCT
ftr-294	1336	34	drug	drug	NOUN
ftr-294	1336	35	delivery	delivery	NOUN
ftr-294	1336	36	device	device	NOUN
ftr-294	1336	37	”	"	PUNCT
ftr-294	1336	38	)	)	PUNCT
ftr-294	1336	39	in	in	ADP
ftr-294	1336	40	this	this	DET
ftr-294	1336	41	way	way	NOUN
ftr-294	1336	42	.	.	PUNCT
ftr-294	1337	1	in	in	ADP
ftr-294	1337	2	so	so	ADV
ftr-294	1337	3	finding	finding	NOUN
ftr-294	1337	4	,	,	PUNCT
ftr-294	1337	5	the	the	DET
ftr-294	1337	6	court	court	NOUN
ftr-294	1337	7	parsed	parse	VERB
ftr-294	1337	8	through	through	ADP
ftr-294	1337	9	the	the	DET
ftr-294	1337	10	legislative	legislative	ADJ
ftr-294	1337	11	history	history	NOUN
ftr-294	1337	12	of	of	ADP
ftr-294	1337	13	the	the	DET
ftr-294	1337	14	food	food	NOUN
ftr-294	1337	15	,	,	PUNCT
ftr-294	1337	16	drug	drug	NOUN
ftr-294	1337	17	,	,	PUNCT
ftr-294	1337	18	and	and	CCONJ
ftr-294	1337	19	cosmetic	cosmetic	ADJ
ftr-294	1337	20	act	act	NOUN
ftr-294	1337	21	as	as	ADV
ftr-294	1337	22	well	well	ADV
ftr-294	1337	23	as	as	ADP
ftr-294	1337	24	“	"	PUNCT
ftr-294	1337	25	the	the	DET
ftr-294	1337	26	tobacco	tobacco	NOUN
ftr-294	1337	27	related	relate	VERB
ftr-294	1337	28	legislation	legislation	NOUN
ftr-294	1337	29	that	that	PRON
ftr-294	1337	30	congress	congress	PROPN
ftr-294	1337	31	ha[d	ha[d	NOUN
ftr-294	1337	32	]	]	PUNCT
ftr-294	1337	33	enacted	enact	VERB
ftr-294	1337	34	over	over	ADP
ftr-294	1337	35	.	.	PUNCT
ftr-294	1337	36	.	.	PUNCT
ftr-294	1337	37	.	.	PUNCT
ftr-294	1338	1	the	the	DET
ftr-294	1338	2	35	35	NUM
ftr-294	1338	3	years	year	NOUN
ftr-294	1338	4	”	"	PUNCT
ftr-294	1338	5	282	282	NUM
ftr-294	1338	6	preceding	precede	VERB
ftr-294	1338	7	the	the	DET
ftr-294	1338	8	decision	decision	NOUN
ftr-294	1338	9	.	.	PUNCT
ftr-294	1339	1	reaching	reach	VERB
ftr-294	1339	2	as	as	ADV
ftr-294	1339	3	far	far	ADV
ftr-294	1339	4	back	back	ADV
ftr-294	1339	5	as	as	ADP
ftr-294	1339	6	1929	1929	NUM
ftr-294	1339	7	,	,	PUNCT
ftr-294	1339	8	the	the	DET
ftr-294	1339	9	court	court	NOUN
ftr-294	1339	10	chronicled	chronicle	VERB
ftr-294	1339	11	the	the	DET
ftr-294	1339	12	various	various	ADJ
ftr-294	1339	13	instances	instance	NOUN
ftr-294	1339	14	in	in	ADP
ftr-294	1339	15	which	which	PRON
ftr-294	1339	16	congress	congress	PROPN
ftr-294	1339	17	declined	decline	VERB
ftr-294	1339	18	to	to	PART
ftr-294	1339	19	grant	grant	VERB
ftr-294	1339	20	the	the	DET
ftr-294	1339	21	fda	fda	PROPN
ftr-294	1339	22	jurisdiction	jurisdiction	NOUN
ftr-294	1339	23	over	over	ADP
ftr-294	1339	24	tobacco	tobacco	NOUN
ftr-294	1339	25	products	product	NOUN
ftr-294	1339	26	.	.	PUNCT
ftr-294	1340	1	283	283	NUM
ftr-294	1340	2	it	it	PRON
ftr-294	1340	3	also	also	ADV
ftr-294	1340	4	discussed	discuss	VERB
ftr-294	1340	5	the	the	DET
ftr-294	1340	6	various	various	ADJ
ftr-294	1340	7	pieces	piece	NOUN
ftr-294	1340	8	of	of	ADP
ftr-294	1340	9	tobacco	tobacco	NOUN
ftr-294	1340	10	-	-	PUNCT
ftr-294	1340	11	related	relate	VERB
ftr-294	1340	12	legislation	legislation	NOUN
ftr-294	1340	13	that	that	PRON
ftr-294	1340	14	congress	congress	PROPN
ftr-294	1340	15	enacted	enact	VERB
ftr-294	1340	16	“	"	PUNCT
ftr-294	1340	17	against	against	ADP
ftr-294	1340	18	the	the	DET
ftr-294	1340	19	backdrop	backdrop	NOUN
ftr-294	1340	20	of	of	ADP
ftr-294	1340	21	the	the	DET
ftr-294	1340	22	fda	fda	PROPN
ftr-294	1340	23	’s	’s	NOUN
ftr-294	1340	24	consistent	consistent	ADJ
ftr-294	1340	25	and	and	CCONJ
ftr-294	1340	26	repeated	repeat	VERB
ftr-294	1340	27	statements	statement	NOUN
ftr-294	1340	28	that	that	SCONJ
ftr-294	1340	29	it	it	PRON
ftr-294	1340	30	lacked	lack	VERB
ftr-294	1340	31	authority	authority	NOUN
ftr-294	1340	32	under	under	ADP
ftr-294	1340	33	the	the	DET
ftr-294	1340	34	fdca	fdca	NOUN
ftr-294	1340	35	to	to	PART
ftr-294	1340	36	regulate	regulate	VERB
ftr-294	1340	37	tobacco	tobacco	NOUN
ftr-294	1340	38	.	.	PUNCT
ftr-294	1340	39	.	.	PUNCT
ftr-294	1340	40	.	.	PUNCT
ftr-294	1340	41	.	.	PUNCT
ftr-294	1340	42	”	"	PUNCT
ftr-294	1341	1	284	284	NUM
ftr-294	1341	2	278	278	NUM
ftr-294	1341	3	.	.	PUNCT
ftr-294	1342	1	chevron	chevron	NOUN
ftr-294	1342	2	,	,	PUNCT
ftr-294	1342	3	u.s.a	u.s.a	PROPN
ftr-294	1342	4	.	.	PROPN
ftr-294	1342	5	,	,	PUNCT
ftr-294	1342	6	inc	inc	PROPN
ftr-294	1342	7	.	.	PROPN
ftr-294	1343	1	v.	v.	ADP
ftr-294	1343	2	natural	natural	ADJ
ftr-294	1343	3	res	re	NOUN
ftr-294	1343	4	.	.	PUNCT
ftr-294	1344	1	def	def	PROPN
ftr-294	1344	2	.	.	PROPN
ftr-294	1344	3	council	council	PROPN
ftr-294	1344	4	,	,	PUNCT
ftr-294	1344	5	inc	inc	PROPN
ftr-294	1344	6	.	.	PROPN
ftr-294	1344	7	,	,	PUNCT
ftr-294	1344	8	467	467	NUM
ftr-294	1344	9	u.s	u.s	PROPN
ftr-294	1344	10	.	.	PROPN
ftr-294	1344	11	837	837	NUM
ftr-294	1344	12	,	,	PUNCT
ftr-294	1344	13	843	843	NUM
ftr-294	1344	14	(	(	PUNCT
ftr-294	1344	15	1984	1984	NUM
ftr-294	1344	16	)	)	PUNCT
ftr-294	1344	17	.	.	PUNCT
ftr-294	1345	1	279	279	NUM
ftr-294	1345	2	.	.	PUNCT
ftr-294	1346	1	529	529	NUM
ftr-294	1346	2	u.s	u.s	PROPN
ftr-294	1346	3	.	.	PROPN
ftr-294	1346	4	120	120	NUM
ftr-294	1346	5	(	(	PUNCT
ftr-294	1346	6	2000	2000	NUM
ftr-294	1346	7	)	)	PUNCT
ftr-294	1346	8	.	.	PUNCT
ftr-294	1347	1	for	for	ADP
ftr-294	1347	2	further	further	ADJ
ftr-294	1347	3	discussion	discussion	NOUN
ftr-294	1347	4	of	of	ADP
ftr-294	1347	5	this	this	DET
ftr-294	1347	6	case	case	NOUN
ftr-294	1347	7	,	,	PUNCT
ftr-294	1347	8	see	see	VERB
ftr-294	1347	9	generally	generally	ADV
ftr-294	1347	10	sunstein	sunstein	VERB
ftr-294	1347	11	,	,	PUNCT
ftr-294	1347	12	agencies	agency	NOUN
ftr-294	1347	13	as	as	ADP
ftr-294	1347	14	common	common	ADJ
ftr-294	1347	15	law	law	NOUN
ftr-294	1347	16	courts	court	NOUN
ftr-294	1347	17	,	,	PUNCT
ftr-294	1347	18	supra	supra	PROPN
ftr-294	1347	19	note	note	NOUN
ftr-294	1347	20	264	264	NUM
ftr-294	1347	21	.	.	PUNCT
ftr-294	1348	1	see	see	AUX
ftr-294	1348	2	also	also	ADV
ftr-294	1348	3	sunstein	sunstein	VERB
ftr-294	1348	4	,	,	PUNCT
ftr-294	1348	5	chevron	chevron	NOUN
ftr-294	1348	6	step	step	NOUN
ftr-294	1348	7	zero	zero	NUM
ftr-294	1348	8	,	,	PUNCT
ftr-294	1348	9	supra	supra	PROPN
ftr-294	1348	10	note	note	NOUN
ftr-294	1348	11	174	174	NUM
ftr-294	1348	12	,	,	PUNCT
ftr-294	1348	13	at	at	ADP
ftr-294	1348	14	240–42	240–42	NUM
ftr-294	1348	15	.	.	PROPN
ftr-294	1349	1	280	280	NUM
ftr-294	1349	2	.	.	X
ftr-294	1349	3	529	529	NUM
ftr-294	1349	4	u.s	u.s	PROPN
ftr-294	1349	5	.	.	PROPN
ftr-294	1349	6	at	at	ADP
ftr-294	1349	7	126	126	NUM
ftr-294	1349	8	.	.	PUNCT
ftr-294	1350	1	281	281	NUM
ftr-294	1350	2	.	.	PUNCT
ftr-294	1351	1	i	i	PRON
ftr-294	1351	2	d.	d.	PROPN
ftr-294	1351	3	at	at	ADP
ftr-294	1351	4	127	127	NUM
ftr-294	1351	5	(	(	PUNCT
ftr-294	1351	6	citing	cite	VERB
ftr-294	1351	7	61	61	NUM
ftr-294	1351	8	fed	feed	VERB
ftr-294	1351	9	.	.	PUNCT
ftr-294	1352	1	reg	reg	PROPN
ftr-294	1352	2	.	.	PUNCT
ftr-294	1352	3	44418	44418	NUM
ftr-294	1352	4	(	(	PUNCT
ftr-294	1352	5	1996	1996	NUM
ftr-294	1352	6	)	)	PUNCT
ftr-294	1352	7	)	)	PUNCT
ftr-294	1352	8	.	.	PUNCT
ftr-294	1353	1	282	282	NUM
ftr-294	1353	2	.	.	PUNCT
ftr-294	1354	1	i	i	PRON
ftr-294	1354	2	d.	d.	PROPN
ftr-294	1354	3	at	at	ADP
ftr-294	1354	4	143	143	NUM
ftr-294	1354	5	.	.	PUNCT
ftr-294	1354	6	283	283	NUM
ftr-294	1354	7	.	.	PUNCT
ftr-294	1355	1	i	i	PRON
ftr-294	1355	2	d.	d.	PROPN
ftr-294	1355	3	at	at	ADP
ftr-294	1355	4	137–40	137–40	PROPN
ftr-294	1355	5	.	.	PUNCT
ftr-294	1356	1	284	284	NUM
ftr-294	1356	2	.	.	PUNCT
ftr-294	1357	1	food	food	NOUN
ftr-294	1357	2	and	and	CCONJ
ftr-294	1357	3	drug	drug	NOUN
ftr-294	1357	4	admin	admin	NOUN
ftr-294	1357	5	.	.	PUNCT
ftr-294	1358	1	v.	v.	ADP
ftr-294	1358	2	brown	brown	PROPN
ftr-294	1358	3	&	&	CCONJ
ftr-294	1358	4	williamson	williamson	PROPN
ftr-294	1358	5	tobacco	tobacco	PROPN
ftr-294	1358	6	corp	corp	PROPN
ftr-294	1358	7	.	.	PROPN
ftr-294	1358	8	,	,	PUNCT
ftr-294	1358	9	529	529	NUM
ftr-294	1358	10	u.s	u.s	PROPN
ftr-294	1358	11	.	.	PROPN
ftr-294	1358	12	120	120	NUM
ftr-294	1358	13	,	,	PUNCT
ftr-294	1358	14	144	144	NUM
ftr-294	1358	15	(	(	PUNCT
ftr-294	1358	16	2000	2000	NUM
ftr-294	1358	17	)	)	PUNCT
ftr-294	1358	18	.	.	PUNCT
ftr-294	1359	1	48	48	NUM
ftr-294	1359	2	florida	florida	PROPN
ftr-294	1359	3	tax	tax	NOUN
ftr-294	1359	4	review	review	NOUN
ftr-294	1359	5	vol	vol	NOUN
ftr-294	1359	6	.	.	PUNCT
ftr-294	1360	1	15:1	15:1	NUM
ftr-294	1360	2	the	the	DET
ftr-294	1360	3	court	court	NOUN
ftr-294	1360	4	also	also	ADV
ftr-294	1360	5	emphasized	emphasize	VERB
ftr-294	1360	6	the	the	DET
ftr-294	1360	7	importance	importance	NOUN
ftr-294	1360	8	of	of	ADP
ftr-294	1360	9	a	a	DET
ftr-294	1360	10	contextual	contextual	ADJ
ftr-294	1360	11	analysis	analysis	NOUN
ftr-294	1360	12	of	of	ADP
ftr-294	1360	13	the	the	DET
ftr-294	1360	14	food	food	NOUN
ftr-294	1360	15	,	,	PUNCT
ftr-294	1360	16	drug	drug	NOUN
ftr-294	1360	17	,	,	PUNCT
ftr-294	1360	18	and	and	CCONJ
ftr-294	1360	19	cosmetic	cosmetic	ADJ
ftr-294	1360	20	act	act	NOUN
ftr-294	1360	21	,	,	PUNCT
ftr-294	1360	22	285	285	NUM
ftr-294	1360	23	examining	examine	VERB
ftr-294	1360	24	not	not	PART
ftr-294	1360	25	just	just	ADV
ftr-294	1360	26	the	the	DET
ftr-294	1360	27	provision	provision	NOUN
ftr-294	1360	28	of	of	ADP
ftr-294	1360	29	the	the	DET
ftr-294	1360	30	food	food	NOUN
ftr-294	1360	31	,	,	PUNCT
ftr-294	1360	32	drug	drug	NOUN
ftr-294	1360	33	,	,	PUNCT
ftr-294	1360	34	and	and	CCONJ
ftr-294	1360	35	cosmetic	cosmetic	ADJ
ftr-294	1360	36	act	act	NOUN
ftr-294	1360	37	that	that	PRON
ftr-294	1360	38	defined	define	VERB
ftr-294	1360	39	the	the	DET
ftr-294	1360	40	fda	fda	PROPN
ftr-294	1360	41	’s	’s	PART
ftr-294	1360	42	authority	authority	NOUN
ftr-294	1360	43	,	,	PUNCT
ftr-294	1360	44	but	but	CCONJ
ftr-294	1360	45	“	"	PUNCT
ftr-294	1360	46	viewing	view	VERB
ftr-294	1360	47	the	the	DET
ftr-294	1360	48	fdca	fdca	NOUN
ftr-294	1360	49	as	as	ADP
ftr-294	1360	50	a	a	DET
ftr-294	1360	51	whole	whole	NOUN
ftr-294	1360	52	.	.	PUNCT
ftr-294	1360	53	”	"	PUNCT
ftr-294	1361	1	286	286	NUM
ftr-294	1361	2	the	the	DET
ftr-294	1361	3	court	court	NOUN
ftr-294	1361	4	found	find	VERB
ftr-294	1361	5	that	that	SCONJ
ftr-294	1361	6	if	if	SCONJ
ftr-294	1361	7	the	the	DET
ftr-294	1361	8	fda	fda	PROPN
ftr-294	1361	9	were	be	AUX
ftr-294	1361	10	to	to	PART
ftr-294	1361	11	have	have	VERB
ftr-294	1361	12	jurisdiction	jurisdiction	NOUN
ftr-294	1361	13	to	to	PART
ftr-294	1361	14	regulate	regulate	VERB
ftr-294	1361	15	cigarettes	cigarette	NOUN
ftr-294	1361	16	,	,	PUNCT
ftr-294	1361	17	other	other	ADJ
ftr-294	1361	18	provisions	provision	NOUN
ftr-294	1361	19	of	of	ADP
ftr-294	1361	20	the	the	DET
ftr-294	1361	21	food	food	NOUN
ftr-294	1361	22	,	,	PUNCT
ftr-294	1361	23	drug	drug	NOUN
ftr-294	1361	24	,	,	PUNCT
ftr-294	1361	25	and	and	CCONJ
ftr-294	1361	26	cosmetic	cosmetic	ADJ
ftr-294	1361	27	act	act	NOUN
ftr-294	1361	28	would	would	AUX
ftr-294	1361	29	require	require	VERB
ftr-294	1361	30	that	that	SCONJ
ftr-294	1361	31	cigarettes	cigarette	NOUN
ftr-294	1361	32	be	be	AUX
ftr-294	1361	33	removed	remove	VERB
ftr-294	1361	34	from	from	ADP
ftr-294	1361	35	the	the	DET
ftr-294	1361	36	market	market	NOUN
ftr-294	1361	37	.	.	PUNCT
ftr-294	1362	1	287	287	NUM
ftr-294	1362	2	because	because	SCONJ
ftr-294	1362	3	congress	congress	PROPN
ftr-294	1362	4	had	have	AUX
ftr-294	1362	5	“	"	PUNCT
ftr-294	1362	6	foreclosed	foreclose	VERB
ftr-294	1362	7	the	the	DET
ftr-294	1362	8	removal	removal	NOUN
ftr-294	1362	9	of	of	ADP
ftr-294	1362	10	tobacco	tobacco	NOUN
ftr-294	1362	11	products	product	NOUN
ftr-294	1362	12	from	from	ADP
ftr-294	1362	13	the	the	DET
ftr-294	1362	14	market	market	NOUN
ftr-294	1362	15	”	"	PUNCT
ftr-294	1362	16	in	in	ADP
ftr-294	1362	17	other	other	ADJ
ftr-294	1362	18	legislation	legislation	NOUN
ftr-294	1363	1	,	,	PUNCT
ftr-294	1363	2	288	288	NUM
ftr-294	1363	3	the	the	DET
ftr-294	1363	4	court	court	NOUN
ftr-294	1363	5	concluded	conclude	VERB
ftr-294	1363	6	that	that	SCONJ
ftr-294	1363	7	congress	congress	PROPN
ftr-294	1363	8	could	could	AUX
ftr-294	1363	9	not	not	PART
ftr-294	1363	10	have	have	AUX
ftr-294	1363	11	intended	intend	VERB
ftr-294	1363	12	the	the	DET
ftr-294	1363	13	fda	fda	PROPN
ftr-294	1363	14	to	to	PART
ftr-294	1363	15	interpret	interpret	VERB
ftr-294	1363	16	their	their	PRON
ftr-294	1363	17	jurisdiction	jurisdiction	NOUN
ftr-294	1363	18	in	in	ADP
ftr-294	1363	19	a	a	DET
ftr-294	1363	20	way	way	NOUN
ftr-294	1363	21	that	that	PRON
ftr-294	1363	22	overrode	overrode	NOUN
ftr-294	1363	23	that	that	PRON
ftr-294	1363	24	result	result	VERB
ftr-294	1363	25	.	.	PUNCT
ftr-294	1364	1	289	289	NUM
ftr-294	1364	2	in	in	ADP
ftr-294	1364	3	the	the	DET
ftr-294	1364	4	2001	2001	NUM
ftr-294	1364	5	decision	decision	NOUN
ftr-294	1364	6	,	,	PUNCT
ftr-294	1364	7	whitman	whitman	PROPN
ftr-294	1364	8	v.	v.	PROPN
ftr-294	1364	9	american	american	PROPN
ftr-294	1364	10	trucking	trucking	PROPN
ftr-294	1364	11	associations	associations	PROPN
ftr-294	1364	12	inc	inc	PROPN
ftr-294	1364	13	.	.	PROPN
ftr-294	1364	14	,	,	PUNCT
ftr-294	1364	15	290	290	NUM
ftr-294	1364	16	the	the	DET
ftr-294	1364	17	supreme	supreme	PROPN
ftr-294	1364	18	court	court	PROPN
ftr-294	1364	19	used	use	VERB
ftr-294	1364	20	similar	similar	ADJ
ftr-294	1364	21	tools	tool	NOUN
ftr-294	1364	22	of	of	ADP
ftr-294	1364	23	statutory	statutory	ADJ
ftr-294	1364	24	construction	construction	NOUN
ftr-294	1364	25	to	to	PART
ftr-294	1364	26	determine	determine	VERB
ftr-294	1364	27	whether	whether	SCONJ
ftr-294	1364	28	the	the	DET
ftr-294	1364	29	environmental	environmental	PROPN
ftr-294	1364	30	protection	protection	PROPN
ftr-294	1364	31	agency	agency	PROPN
ftr-294	1364	32	’s	’s	PART
ftr-294	1364	33	(	(	PUNCT
ftr-294	1364	34	epa	epa	PROPN
ftr-294	1364	35	’s	’s	NOUN
ftr-294	1364	36	)	)	PUNCT
ftr-294	1364	37	interpretation	interpretation	NOUN
ftr-294	1364	38	of	of	ADP
ftr-294	1364	39	the	the	DET
ftr-294	1364	40	clean	clean	PROPN
ftr-294	1364	41	air	air	PROPN
ftr-294	1364	42	act	act	PROPN
ftr-294	1364	43	(	(	PUNCT
ftr-294	1364	44	caa	caa	NOUN
ftr-294	1364	45	)	)	PUNCT
ftr-294	1364	46	satisfied	satisfied	ADJ
ftr-294	1364	47	chevron	chevron	NOUN
ftr-294	1364	48	step	step	NOUN
ftr-294	1364	49	1	1	NUM
ftr-294	1364	50	.	.	X
ftr-294	1364	51	291	291	NUM
ftr-294	1364	52	the	the	DET
ftr-294	1364	53	caa	caa	NOUN
ftr-294	1364	54	required	require	VERB
ftr-294	1364	55	the	the	DET
ftr-294	1364	56	administrator	administrator	NOUN
ftr-294	1364	57	of	of	ADP
ftr-294	1364	58	the	the	DET
ftr-294	1364	59	epa	epa	PROPN
ftr-294	1364	60	to	to	PART
ftr-294	1364	61	set	set	VERB
ftr-294	1364	62	air	air	NOUN
ftr-294	1364	63	quality	quality	NOUN
ftr-294	1364	64	standards	standard	NOUN
ftr-294	1364	65	at	at	ADP
ftr-294	1364	66	a	a	DET
ftr-294	1364	67	level	level	NOUN
ftr-294	1364	68	that	that	PRON
ftr-294	1364	69	was	be	AUX
ftr-294	1364	70	“	"	PUNCT
ftr-294	1364	71	requisite	requisite	ADJ
ftr-294	1364	72	to	to	PART
ftr-294	1364	73	protect	protect	VERB
ftr-294	1364	74	the	the	DET
ftr-294	1364	75	public	public	ADJ
ftr-294	1364	76	health	health	NOUN
ftr-294	1364	77	.	.	PUNCT
ftr-294	1364	78	”	"	PUNCT
ftr-294	1365	1	292	292	NUM
ftr-294	1365	2	in	in	ADP
ftr-294	1365	3	making	make	VERB
ftr-294	1365	4	these	these	DET
ftr-294	1365	5	air	air	NOUN
ftr-294	1365	6	quality	quality	NOUN
ftr-294	1365	7	calculations	calculation	NOUN
ftr-294	1365	8	,	,	PUNCT
ftr-294	1365	9	the	the	DET
ftr-294	1365	10	epa	epa	PROPN
ftr-294	1365	11	claimed	claim	VERB
ftr-294	1365	12	it	it	PRON
ftr-294	1365	13	could	could	AUX
ftr-294	1365	14	consider	consider	VERB
ftr-294	1365	15	the	the	DET
ftr-294	1365	16	costs	cost	NOUN
ftr-294	1365	17	that	that	PRON
ftr-294	1365	18	industries	industry	NOUN
ftr-294	1365	19	would	would	AUX
ftr-294	1365	20	incur	incur	VERB
ftr-294	1365	21	in	in	ADP
ftr-294	1365	22	complying	comply	VERB
ftr-294	1365	23	with	with	ADP
ftr-294	1365	24	the	the	DET
ftr-294	1365	25	applicable	applicable	ADJ
ftr-294	1365	26	standards	standard	NOUN
ftr-294	1365	27	.	.	PUNCT
ftr-294	1366	1	the	the	DET
ftr-294	1366	2	court	court	NOUN
ftr-294	1366	3	looked	look	VERB
ftr-294	1366	4	at	at	ADP
ftr-294	1366	5	the	the	DET
ftr-294	1366	6	caa	caa	NOUN
ftr-294	1366	7	as	as	ADP
ftr-294	1366	8	a	a	DET
ftr-294	1366	9	whole	whole	NOUN
ftr-294	1366	10	and	and	CCONJ
ftr-294	1366	11	found	find	VERB
ftr-294	1366	12	that	that	SCONJ
ftr-294	1366	13	air	air	NOUN
ftr-294	1366	14	quality	quality	NOUN
ftr-294	1366	15	standards	standard	NOUN
ftr-294	1366	16	were	be	AUX
ftr-294	1366	17	“	"	PUNCT
ftr-294	1366	18	the	the	DET
ftr-294	1366	19	engine	engine	NOUN
ftr-294	1366	20	that	that	PRON
ftr-294	1366	21	[	[	X
ftr-294	1366	22	drove	drove	X
ftr-294	1366	23	]	]	PUNCT
ftr-294	1366	24	nearly	nearly	ADV
ftr-294	1366	25	all	all	PRON
ftr-294	1366	26	of	of	ADP
ftr-294	1366	27	.	.	PUNCT
ftr-294	1366	28	.	.	PUNCT
ftr-294	1366	29	.	.	PUNCT
ftr-294	1367	1	the	the	DET
ftr-294	1367	2	caa	caa	NOUN
ftr-294	1367	3	.	.	PUNCT
ftr-294	1367	4	”	"	PUNCT
ftr-294	1368	1	293	293	NUM
ftr-294	1368	2	the	the	DET
ftr-294	1368	3	court	court	NOUN
ftr-294	1368	4	therefore	therefore	ADV
ftr-294	1368	5	found	find	VERB
ftr-294	1368	6	it	it	PRON
ftr-294	1368	7	unlikely	unlikely	ADJ
ftr-294	1368	8	that	that	SCONJ
ftr-294	1368	9	congress	congress	PROPN
ftr-294	1368	10	intended	intend	VERB
ftr-294	1368	11	to	to	PART
ftr-294	1368	12	delegate	delegate	VERB
ftr-294	1368	13	to	to	ADP
ftr-294	1368	14	the	the	DET
ftr-294	1368	15	epa	epa	PROPN
ftr-294	1368	16	the	the	DET
ftr-294	1368	17	authority	authority	NOUN
ftr-294	1368	18	to	to	PART
ftr-294	1368	19	interpret	interpret	VERB
ftr-294	1368	20	these	these	DET
ftr-294	1368	21	standards	standard	NOUN
ftr-294	1368	22	in	in	ADP
ftr-294	1368	23	the	the	DET
ftr-294	1368	24	way	way	NOUN
ftr-294	1368	25	it	it	PRON
ftr-294	1368	26	had	have	VERB
ftr-294	1368	27	.	.	PUNCT
ftr-294	1369	1	“	"	PUNCT
ftr-294	1369	2	congress	congress	PROPN
ftr-294	1369	3	,	,	PUNCT
ftr-294	1369	4	”	"	PUNCT
ftr-294	1369	5	the	the	DET
ftr-294	1369	6	court	court	NOUN
ftr-294	1369	7	wrote	wrote	AUX
ftr-294	1369	8	“	"	PUNCT
ftr-294	1369	9	does	do	AUX
ftr-294	1369	10	not	not	PART
ftr-294	1369	11	alter	alter	VERB
ftr-294	1369	12	the	the	DET
ftr-294	1369	13	fundamental	fundamental	ADJ
ftr-294	1369	14	details	detail	NOUN
ftr-294	1369	15	of	of	ADP
ftr-294	1369	16	a	a	DET
ftr-294	1369	17	regulatory	regulatory	ADJ
ftr-294	1369	18	scheme	scheme	NOUN
ftr-294	1369	19	in	in	ADP
ftr-294	1369	20	vague	vague	ADJ
ftr-294	1369	21	terms	term	NOUN
ftr-294	1369	22	or	or	CCONJ
ftr-294	1369	23	ancillary	ancillary	ADJ
ftr-294	1369	24	provisions	provision	NOUN
ftr-294	1369	25	.	.	PUNCT
ftr-294	1369	26	”	"	PUNCT
ftr-294	1370	1	294	294	NUM
ftr-294	1370	2	thus	thus	ADV
ftr-294	1370	3	,	,	PUNCT
ftr-294	1370	4	when	when	SCONJ
ftr-294	1370	5	determining	determine	VERB
ftr-294	1370	6	whether	whether	SCONJ
ftr-294	1370	7	congress	congress	PROPN
ftr-294	1370	8	clearly	clearly	ADV
ftr-294	1370	9	foreclosed	foreclose	VERB
ftr-294	1370	10	treasury	treasury	NOUN
ftr-294	1370	11	’s	’s	PART
ftr-294	1370	12	interpretation	interpretation	NOUN
ftr-294	1370	13	of	of	ADP
ftr-294	1370	14	section	section	NOUN
ftr-294	1370	15	7805(b)(3	7805(b)(3	NOUN
ftr-294	1370	16	)	)	PUNCT
ftr-294	1370	17	,	,	PUNCT
ftr-294	1370	18	courts	court	NOUN
ftr-294	1370	19	should	should	AUX
ftr-294	1370	20	look	look	VERB
ftr-294	1370	21	holistically	holistically	ADV
ftr-294	1370	22	at	at	ADP
ftr-294	1370	23	how	how	SCONJ
ftr-294	1370	24	that	that	DET
ftr-294	1370	25	interpretation	interpretation	NOUN
ftr-294	1370	26	fits	fit	VERB
ftr-294	1370	27	within	within	ADP
ftr-294	1370	28	the	the	DET
ftr-294	1370	29	code	code	NOUN
ftr-294	1370	30	.	.	PUNCT
ftr-294	1371	1	to	to	PART
ftr-294	1371	2	illustrate	illustrate	VERB
ftr-294	1371	3	,	,	PUNCT
ftr-294	1371	4	285	285	NUM
ftr-294	1371	5	.	.	PUNCT
ftr-294	1372	1	i	i	PRON
ftr-294	1372	2	d.	d.	PROPN
ftr-294	1372	3	at	at	ADP
ftr-294	1372	4	132	132	NUM
ftr-294	1372	5	(	(	PUNCT
ftr-294	1372	6	“	"	PUNCT
ftr-294	1372	7	the	the	DET
ftr-294	1372	8	meaning	meaning	NOUN
ftr-294	1372	9	—	—	PUNCT
ftr-294	1372	10	or	or	CCONJ
ftr-294	1372	11	ambiguity	ambiguity	NOUN
ftr-294	1372	12	—	—	PUNCT
ftr-294	1372	13	of	of	ADP
ftr-294	1372	14	certain	certain	ADJ
ftr-294	1372	15	words	word	NOUN
ftr-294	1372	16	or	or	CCONJ
ftr-294	1372	17	phrases	phrase	NOUN
ftr-294	1372	18	may	may	AUX
ftr-294	1372	19	only	only	ADV
ftr-294	1372	20	become	become	VERB
ftr-294	1372	21	evident	evident	ADJ
ftr-294	1372	22	when	when	SCONJ
ftr-294	1372	23	placed	place	VERB
ftr-294	1372	24	in	in	ADP
ftr-294	1372	25	context	context	NOUN
ftr-294	1372	26	.	.	PUNCT
ftr-294	1372	27	”	"	PUNCT
ftr-294	1372	28	)	)	PUNCT
ftr-294	1372	29	.	.	PUNCT
ftr-294	1373	1	286	286	NUM
ftr-294	1373	2	.	.	PUNCT
ftr-294	1374	1	i	i	PRON
ftr-294	1374	2	d.	d.	PROPN
ftr-294	1374	3	at	at	ADP
ftr-294	1374	4	133	133	NUM
ftr-294	1374	5	.	.	PUNCT
ftr-294	1375	1	287	287	NUM
ftr-294	1375	2	.	.	PUNCT
ftr-294	1376	1	i	i	PRON
ftr-294	1376	2	d.	d.	PROPN
ftr-294	1376	3	at	at	ADP
ftr-294	1376	4	137	137	NUM
ftr-294	1376	5	.	.	PUNCT
ftr-294	1377	1	288	288	NUM
ftr-294	1377	2	.	.	PUNCT
ftr-294	1378	1	i	i	PRON
ftr-294	1378	2	d.	d.	PROPN
ftr-294	1378	3	289	289	NUM
ftr-294	1378	4	.	.	PUNCT
ftr-294	1379	1	food	food	NOUN
ftr-294	1379	2	and	and	CCONJ
ftr-294	1379	3	drug	drug	NOUN
ftr-294	1379	4	admin	admin	NOUN
ftr-294	1379	5	.	.	PUNCT
ftr-294	1380	1	v.	v.	ADP
ftr-294	1380	2	brown	brown	PROPN
ftr-294	1380	3	&	&	CCONJ
ftr-294	1380	4	williamson	williamson	PROPN
ftr-294	1380	5	tobacco	tobacco	PROPN
ftr-294	1380	6	corp	corp	PROPN
ftr-294	1380	7	.	.	PROPN
ftr-294	1380	8	,	,	PUNCT
ftr-294	1380	9	529	529	NUM
ftr-294	1380	10	u.s	u.s	PROPN
ftr-294	1380	11	.	.	PROPN
ftr-294	1380	12	120	120	NUM
ftr-294	1380	13	,	,	PUNCT
ftr-294	1380	14	137	137	NUM
ftr-294	1380	15	(	(	PUNCT
ftr-294	1380	16	2000	2000	NUM
ftr-294	1380	17	)	)	PUNCT
ftr-294	1380	18	.	.	PUNCT
ftr-294	1381	1	290	290	NUM
ftr-294	1381	2	.	.	X
ftr-294	1382	1	531	531	NUM
ftr-294	1382	2	u.s	u.s	PROPN
ftr-294	1382	3	.	.	PROPN
ftr-294	1382	4	457	457	NUM
ftr-294	1382	5	(	(	PUNCT
ftr-294	1382	6	2001	2001	NUM
ftr-294	1382	7	)	)	PUNCT
ftr-294	1382	8	.	.	PUNCT
ftr-294	1382	9	291	291	NUM
ftr-294	1382	10	.	.	PUNCT
ftr-294	1383	1	whitman	whitman	PROPN
ftr-294	1383	2	,	,	PUNCT
ftr-294	1383	3	531	531	NUM
ftr-294	1383	4	u.s	u.s	PROPN
ftr-294	1383	5	.	.	PROPN
ftr-294	1383	6	at	at	ADP
ftr-294	1383	7	481	481	NUM
ftr-294	1383	8	.	.	PUNCT
ftr-294	1384	1	“	"	PUNCT
ftr-294	1384	2	we	we	PRON
ftr-294	1384	3	can	can	AUX
ftr-294	1384	4	not	not	PART
ftr-294	1384	5	agree	agree	VERB
ftr-294	1384	6	with	with	ADP
ftr-294	1384	7	the	the	DET
ftr-294	1384	8	court	court	NOUN
ftr-294	1384	9	of	of	ADP
ftr-294	1384	10	appeals	appeal	NOUN
ftr-294	1384	11	that	that	PRON
ftr-294	1384	12	subpart	subpart	NOUN
ftr-294	1384	13	2	2	NUM
ftr-294	1384	14	clearly	clearly	ADV
ftr-294	1384	15	controls	control	VERB
ftr-294	1384	16	the	the	DET
ftr-294	1384	17	implementation	implementation	NOUN
ftr-294	1384	18	of	of	ADP
ftr-294	1384	19	revised	revise	VERB
ftr-294	1384	20	ozone	ozone	NOUN
ftr-294	1384	21	naaqs	naaqs	ADV
ftr-294	1384	22	.	.	PUNCT
ftr-294	1384	23	.	.	PUNCT
ftr-294	1384	24	.	.	PUNCT
ftr-294	1385	1	because	because	SCONJ
ftr-294	1385	2	we	we	PRON
ftr-294	1385	3	find	find	VERB
ftr-294	1385	4	the	the	DET
ftr-294	1385	5	statute	statute	NOUN
ftr-294	1385	6	to	to	ADP
ftr-294	1385	7	some	some	DET
ftr-294	1385	8	extent	extent	NOUN
ftr-294	1385	9	ambiguous	ambiguous	ADJ
ftr-294	1385	10	.	.	PUNCT
ftr-294	1386	1	we	we	PRON
ftr-294	1386	2	conclude	conclude	VERB
ftr-294	1386	3	,	,	PUNCT
ftr-294	1386	4	however	however	ADV
ftr-294	1386	5	,	,	PUNCT
ftr-294	1386	6	that	that	SCONJ
ftr-294	1386	7	the	the	PRON
ftr-294	1386	8	[	[	X
ftr-294	1386	9	epa	epa	NOUN
ftr-294	1386	10	]	]	X
ftr-294	1386	11	’s	’s	PART
ftr-294	1386	12	interpretation	interpretation	NOUN
ftr-294	1386	13	goes	go	VERB
ftr-294	1386	14	beyond	beyond	ADP
ftr-294	1386	15	the	the	DET
ftr-294	1386	16	limits	limit	NOUN
ftr-294	1386	17	of	of	ADP
ftr-294	1386	18	what	what	PRON
ftr-294	1386	19	is	be	AUX
ftr-294	1386	20	ambiguous	ambiguous	ADJ
ftr-294	1386	21	and	and	CCONJ
ftr-294	1386	22	contradicts	contradict	VERB
ftr-294	1386	23	what	what	PRON
ftr-294	1386	24	in	in	ADP
ftr-294	1386	25	our	our	PRON
ftr-294	1386	26	view	view	NOUN
ftr-294	1386	27	is	be	AUX
ftr-294	1386	28	quite	quite	ADV
ftr-294	1386	29	clear	clear	ADJ
ftr-294	1386	30	.	.	PUNCT
ftr-294	1387	1	we	we	PRON
ftr-294	1387	2	therefore	therefore	ADV
ftr-294	1387	3	hold	hold	VERB
ftr-294	1387	4	the	the	DET
ftr-294	1387	5	implementation	implementation	NOUN
ftr-294	1387	6	policy	policy	NOUN
ftr-294	1387	7	unlawful	unlawful	ADJ
ftr-294	1387	8	.	.	PUNCT
ftr-294	1387	9	”	"	PUNCT
ftr-294	1388	1	i	i	PRON
ftr-294	1388	2	d.	d.	PROPN
ftr-294	1388	3	(	(	PUNCT
ftr-294	1388	4	citations	citation	NOUN
ftr-294	1388	5	omitted	omit	VERB
ftr-294	1388	6	)	)	PUNCT
ftr-294	1388	7	.	.	PUNCT
ftr-294	1389	1	292	292	NUM
ftr-294	1389	2	.	.	PUNCT
ftr-294	1390	1	i	i	PRON
ftr-294	1390	2	d.	d.	PROPN
ftr-294	1390	3	at	at	ADP
ftr-294	1390	4	465	465	NUM
ftr-294	1390	5	(	(	PUNCT
ftr-294	1390	6	quoting	quote	VERB
ftr-294	1390	7	42	42	NUM
ftr-294	1390	8	u.s.c	u.s.c	ADJ
ftr-294	1390	9	.	.	PUNCT
ftr-294	1391	1	§	§	PROPN
ftr-294	1391	2	7409(b)(1	7409(b)(1	NUM
ftr-294	1391	3	)	)	PUNCT
ftr-294	1391	4	)	)	PUNCT
ftr-294	1391	5	.	.	PUNCT
ftr-294	1392	1	293	293	NUM
ftr-294	1392	2	.	.	PUNCT
ftr-294	1393	1	i	i	PRON
ftr-294	1393	2	d.	d.	PROPN
ftr-294	1393	3	at	at	ADP
ftr-294	1393	4	458	458	NUM
ftr-294	1393	5	.	.	PUNCT
ftr-294	1394	1	294	294	NUM
ftr-294	1394	2	.	.	PUNCT
ftr-294	1395	1	i	i	PRON
ftr-294	1395	2	d.	d.	PROPN
ftr-294	1395	3	at	at	ADP
ftr-294	1395	4	468	468	NUM
ftr-294	1395	5	.	.	PUNCT
ftr-294	1396	1	2013	2013	NUM
ftr-294	1396	2	]	]	PUNCT
ftr-294	1396	3	tax	tax	NOUN
ftr-294	1396	4	abuse	abuse	NOUN
ftr-294	1396	5	according	accord	VERB
ftr-294	1396	6	to	to	ADP
ftr-294	1396	7	whom	whom	PRON
ftr-294	1396	8	?	?	PUNCT
ftr-294	1397	1	49	49	NUM
ftr-294	1397	2	regulation	regulation	NOUN
ftr-294	1397	3	section	section	NOUN
ftr-294	1397	4	1.752	1.752	NUM
ftr-294	1397	5	-	-	SYM
ftr-294	1397	6	6	6	NUM
ftr-294	1397	7	held	hold	VERB
ftr-294	1397	8	that	that	SCONJ
ftr-294	1397	9	transactions	transaction	NOUN
ftr-294	1397	10	such	such	ADJ
ftr-294	1397	11	as	as	ADP
ftr-294	1397	12	the	the	DET
ftr-294	1397	13	cobra	cobra	NOUN
ftr-294	1397	14	transaction	transaction	NOUN
ftr-294	1397	15	abused	abuse	VERB
ftr-294	1397	16	the	the	DET
ftr-294	1397	17	code	code	NOUN
ftr-294	1397	18	.	.	PUNCT
ftr-294	1398	1	as	as	SCONJ
ftr-294	1398	2	the	the	DET
ftr-294	1398	3	government	government	NOUN
ftr-294	1398	4	argued	argue	VERB
ftr-294	1398	5	in	in	ADP
ftr-294	1398	6	the	the	DET
ftr-294	1398	7	cases	case	NOUN
ftr-294	1398	8	discussed	discuss	VERB
ftr-294	1398	9	in	in	ADP
ftr-294	1398	10	section	section	NOUN
ftr-294	1398	11	iii	iii	PROPN
ftr-294	1398	12	,	,	PUNCT
ftr-294	1398	13	this	this	DET
ftr-294	1398	14	interpretation	interpretation	NOUN
ftr-294	1398	15	is	be	AUX
ftr-294	1398	16	consistent	consistent	ADJ
ftr-294	1398	17	with	with	ADP
ftr-294	1398	18	other	other	ADJ
ftr-294	1398	19	anti	anti	ADJ
ftr-294	1398	20	-	-	ADJ
ftr-294	1398	21	abuse	abuse	ADJ
ftr-294	1398	22	provisions	provision	NOUN
ftr-294	1398	23	of	of	ADP
ftr-294	1398	24	the	the	DET
ftr-294	1398	25	code	code	NOUN
ftr-294	1398	26	.	.	PUNCT
ftr-294	1399	1	the	the	DET
ftr-294	1399	2	cobra	cobra	NOUN
ftr-294	1399	3	transactions	transaction	NOUN
ftr-294	1399	4	were	be	AUX
ftr-294	1399	5	similar	similar	ADJ
ftr-294	1399	6	to	to	ADP
ftr-294	1399	7	the	the	DET
ftr-294	1399	8	coltec	coltec	ADJ
ftr-294	1399	9	transaction	transaction	NOUN
ftr-294	1399	10	to	to	PART
ftr-294	1399	11	which	which	PRON
ftr-294	1399	12	congress	congress	PROPN
ftr-294	1399	13	responded	respond	VERB
ftr-294	1399	14	in	in	ADP
ftr-294	1399	15	section	section	NOUN
ftr-294	1399	16	358	358	NUM
ftr-294	1399	17	.	.	PUNCT
ftr-294	1400	1	further	far	ADV
ftr-294	1400	2	,	,	PUNCT
ftr-294	1400	3	the	the	DET
ftr-294	1400	4	cobra	cobra	NOUN
ftr-294	1400	5	transactions	transaction	NOUN
ftr-294	1400	6	would	would	AUX
ftr-294	1400	7	likely	likely	ADV
ftr-294	1400	8	have	have	AUX
ftr-294	1400	9	been	be	AUX
ftr-294	1400	10	deemed	deem	VERB
ftr-294	1400	11	abusive	abusive	ADJ
ftr-294	1400	12	under	under	ADP
ftr-294	1400	13	other	other	ADJ
ftr-294	1400	14	sections	section	NOUN
ftr-294	1400	15	of	of	ADP
ftr-294	1400	16	the	the	DET
ftr-294	1400	17	code	code	NOUN
ftr-294	1400	18	.	.	PUNCT
ftr-294	1401	1	finally	finally	ADV
ftr-294	1401	2	,	,	PUNCT
ftr-294	1401	3	section	section	NOUN
ftr-294	1401	4	358(h	358(h	PROPN
ftr-294	1401	5	)	)	PUNCT
ftr-294	1401	6	might	might	AUX
ftr-294	1401	7	have	have	AUX
ftr-294	1401	8	been	be	AUX
ftr-294	1401	9	rendered	render	VERB
ftr-294	1401	10	“	"	PUNCT
ftr-294	1401	11	impotent	impotent	ADJ
ftr-294	1401	12	”	"	PUNCT
ftr-294	1401	13	295	295	NUM
ftr-294	1401	14	without	without	ADP
ftr-294	1401	15	regulation	regulation	NOUN
ftr-294	1401	16	1.752	1.752	NUM
ftr-294	1401	17	-	-	SYM
ftr-294	1401	18	6	6	NUM
ftr-294	1401	19	.	.	PUNCT
ftr-294	1402	1	thus	thus	ADV
ftr-294	1402	2	,	,	PUNCT
ftr-294	1402	3	far	far	ADV
ftr-294	1402	4	from	from	ADP
ftr-294	1402	5	“	"	PUNCT
ftr-294	1402	6	alter[ing	alter[e	VERB
ftr-294	1402	7	]	]	PUNCT
ftr-294	1402	8	the	the	DET
ftr-294	1402	9	fundamental	fundamental	ADJ
ftr-294	1402	10	details	detail	NOUN
ftr-294	1402	11	”	"	PUNCT
ftr-294	1402	12	296	296	NUM
ftr-294	1402	13	of	of	ADP
ftr-294	1402	14	the	the	DET
ftr-294	1402	15	code	code	NOUN
ftr-294	1402	16	,	,	PUNCT
ftr-294	1402	17	it	it	PRON
ftr-294	1402	18	appears	appear	VERB
ftr-294	1402	19	that	that	SCONJ
ftr-294	1402	20	regulation	regulation	NOUN
ftr-294	1402	21	section	section	NOUN
ftr-294	1402	22	1.7526	1.7526	NUM
ftr-294	1402	23	’s	’s	PART
ftr-294	1402	24	interpretation	interpretation	NOUN
ftr-294	1402	25	of	of	ADP
ftr-294	1402	26	section	section	NOUN
ftr-294	1402	27	7805(b)(3	7805(b)(3	NOUN
ftr-294	1402	28	)	)	PUNCT
ftr-294	1402	29	actually	actually	ADV
ftr-294	1402	30	complemented	complement	VERB
ftr-294	1402	31	and	and	CCONJ
ftr-294	1402	32	enforced	enforce	VERB
ftr-294	1402	33	other	other	ADJ
ftr-294	1402	34	provisions	provision	NOUN
ftr-294	1402	35	of	of	ADP
ftr-294	1402	36	the	the	DET
ftr-294	1402	37	tax	tax	NOUN
ftr-294	1402	38	laws	law	NOUN
ftr-294	1402	39	.	.	PUNCT
ftr-294	1403	1	b.	b.	VERB
ftr-294	1403	2	the	the	DET
ftr-294	1403	3	importance	importance	NOUN
ftr-294	1403	4	of	of	ADP
ftr-294	1403	5	the	the	DET
ftr-294	1403	6	question	question	NOUN
ftr-294	1403	7	presented	present	VERB
ftr-294	1403	8	in	in	ADP
ftr-294	1403	9	a	a	DET
ftr-294	1403	10	seminal	seminal	ADJ
ftr-294	1403	11	article	article	NOUN
ftr-294	1403	12	,	,	PUNCT
ftr-294	1403	13	justice	justice	NOUN
ftr-294	1403	14	breyer	breyer	NOUN
ftr-294	1403	15	suggests	suggest	VERB
ftr-294	1403	16	that	that	SCONJ
ftr-294	1403	17	courts	court	NOUN
ftr-294	1403	18	“	"	PUNCT
ftr-294	1403	19	[	[	X
ftr-294	1403	20	a]sk	a]sk	SCONJ
ftr-294	1403	21	whether	whether	SCONJ
ftr-294	1403	22	the	the	DET
ftr-294	1403	23	legal	legal	ADJ
ftr-294	1403	24	question	question	NOUN
ftr-294	1403	25	[	[	X
ftr-294	1403	26	an	an	DET
ftr-294	1403	27	agency	agency	NOUN
ftr-294	1403	28	interpretation	interpretation	NOUN
ftr-294	1403	29	addresses	address	NOUN
ftr-294	1403	30	]	]	PUNCT
ftr-294	1403	31	is	be	AUX
ftr-294	1403	32	an	an	DET
ftr-294	1403	33	important	important	ADJ
ftr-294	1403	34	one	one	NUM
ftr-294	1403	35	”	"	PUNCT
ftr-294	1403	36	297	297	NUM
ftr-294	1403	37	[	[	X
ftr-294	1403	38	since	since	SCONJ
ftr-294	1403	39	]	]	PUNCT
ftr-294	1403	40	“	"	PUNCT
ftr-294	1403	41	congress	congress	PROPN
ftr-294	1403	42	is	be	AUX
ftr-294	1403	43	more	more	ADV
ftr-294	1403	44	likely	likely	ADJ
ftr-294	1403	45	to	to	PART
ftr-294	1403	46	have	have	AUX
ftr-294	1403	47	focused	focus	VERB
ftr-294	1403	48	upon	upon	SCONJ
ftr-294	1403	49	,	,	PUNCT
ftr-294	1403	50	and	and	CCONJ
ftr-294	1403	51	answered	answer	VERB
ftr-294	1403	52	,	,	PUNCT
ftr-294	1403	53	major	major	ADJ
ftr-294	1403	54	questions	question	NOUN
ftr-294	1403	55	,	,	PUNCT
ftr-294	1403	56	while	while	SCONJ
ftr-294	1403	57	leaving	leave	VERB
ftr-294	1403	58	interstitial	interstitial	ADJ
ftr-294	1403	59	matters	matter	NOUN
ftr-294	1403	60	to	to	PART
ftr-294	1403	61	answer	answer	VERB
ftr-294	1403	62	themselves	themselves	PRON
ftr-294	1403	63	in	in	ADP
ftr-294	1403	64	the	the	DET
ftr-294	1403	65	course	course	NOUN
ftr-294	1403	66	of	of	ADP
ftr-294	1403	67	the	the	DET
ftr-294	1403	68	statute	statute	NOUN
ftr-294	1403	69	’s	’s	PART
ftr-294	1403	70	daily	daily	PROPN
ftr-294	1403	71	administration	administration	NOUN
ftr-294	1403	72	.	.	PUNCT
ftr-294	1403	73	”	"	PUNCT
ftr-294	1404	1	298	298	NUM
ftr-294	1404	2	thus	thus	ADV
ftr-294	1404	3	,	,	PUNCT
ftr-294	1404	4	in	in	ADP
ftr-294	1404	5	brown	brown	PROPN
ftr-294	1404	6	&	&	CCONJ
ftr-294	1404	7	williamson	williamson	PROPN
ftr-294	1404	8	,	,	PUNCT
ftr-294	1404	9	299	299	NUM
ftr-294	1404	10	discussed	discuss	VERB
ftr-294	1404	11	above	above	ADV
ftr-294	1404	12	,	,	PUNCT
ftr-294	1404	13	the	the	DET
ftr-294	1404	14	court	court	NOUN
ftr-294	1404	15	found	find	VERB
ftr-294	1404	16	that	that	SCONJ
ftr-294	1404	17	a	a	DET
ftr-294	1404	18	decision	decision	NOUN
ftr-294	1404	19	to	to	PART
ftr-294	1404	20	prohibit	prohibit	VERB
ftr-294	1404	21	the	the	DET
ftr-294	1404	22	marketing	marketing	NOUN
ftr-294	1404	23	of	of	ADP
ftr-294	1404	24	tobacco	tobacco	NOUN
ftr-294	1404	25	products	product	NOUN
ftr-294	1404	26	(	(	PUNCT
ftr-294	1404	27	the	the	DET
ftr-294	1404	28	result	result	NOUN
ftr-294	1404	29	of	of	ADP
ftr-294	1404	30	granting	grant	VERB
ftr-294	1404	31	the	the	DET
ftr-294	1404	32	fda	fda	PROPN
ftr-294	1404	33	the	the	DET
ftr-294	1404	34	jurisdiction	jurisdiction	NOUN
ftr-294	1404	35	it	it	PRON
ftr-294	1404	36	claimed	claim	VERB
ftr-294	1404	37	)	)	PUNCT
ftr-294	1404	38	was	be	AUX
ftr-294	1404	39	one	one	NUM
ftr-294	1404	40	of	of	ADP
ftr-294	1404	41	great	great	ADJ
ftr-294	1404	42	“	"	PUNCT
ftr-294	1404	43	economic	economic	ADJ
ftr-294	1404	44	and	and	CCONJ
ftr-294	1404	45	political	political	ADJ
ftr-294	1404	46	significance	significance	NOUN
ftr-294	1404	47	.	.	PUNCT
ftr-294	1404	48	”	"	PUNCT
ftr-294	1405	1	300	300	NUM
ftr-294	1405	2	the	the	DET
ftr-294	1405	3	court	court	NOUN
ftr-294	1405	4	,	,	PUNCT
ftr-294	1405	5	therefore	therefore	ADV
ftr-294	1405	6	,	,	PUNCT
ftr-294	1405	7	felt	feel	VERB
ftr-294	1405	8	“	"	PUNCT
ftr-294	1405	9	confident	confident	ADJ
ftr-294	1405	10	that	that	SCONJ
ftr-294	1405	11	congress	congress	PROPN
ftr-294	1405	12	could	could	AUX
ftr-294	1405	13	not	not	PART
ftr-294	1405	14	have	have	AUX
ftr-294	1405	15	intended	intend	VERB
ftr-294	1405	16	to	to	PART
ftr-294	1405	17	delegate	delegate	VERB
ftr-294	1405	18	[	[	X
ftr-294	1405	19	this	this	DET
ftr-294	1405	20	decision	decision	NOUN
ftr-294	1405	21	]	]	PUNCT
ftr-294	1405	22	to	to	ADP
ftr-294	1405	23	an	an	DET
ftr-294	1405	24	agency	agency	NOUN
ftr-294	1405	25	in	in	ADP
ftr-294	1405	26	so	so	ADV
ftr-294	1405	27	cryptic	cryptic	ADJ
ftr-294	1405	28	a	a	DET
ftr-294	1405	29	fashion	fashion	NOUN
ftr-294	1405	30	.	.	PUNCT
ftr-294	1405	31	”	"	PUNCT
ftr-294	1406	1	301	301	NUM
ftr-294	1406	2	the	the	DET
ftr-294	1406	3	court	court	NOUN
ftr-294	1406	4	also	also	ADV
ftr-294	1406	5	looked	look	VERB
ftr-294	1406	6	at	at	ADP
ftr-294	1406	7	the	the	DET
ftr-294	1406	8	importance	importance	NOUN
ftr-294	1406	9	of	of	ADP
ftr-294	1406	10	the	the	DET
ftr-294	1406	11	questions	question	NOUN
ftr-294	1406	12	presented	present	VERB
ftr-294	1406	13	in	in	ADP
ftr-294	1406	14	other	other	ADJ
ftr-294	1406	15	cases	case	NOUN
ftr-294	1406	16	,	,	PUNCT
ftr-294	1406	17	such	such	ADJ
ftr-294	1406	18	as	as	ADP
ftr-294	1406	19	mci	mci	PROPN
ftr-294	1406	20	telecommunications	telecommunications	PROPN
ftr-294	1406	21	corp	corp	PROPN
ftr-294	1406	22	.	.	PROPN
ftr-294	1407	1	v.	v.	PROPN
ftr-294	1407	2	american	american	PROPN
ftr-294	1407	3	telephone	telephone	PROPN
ftr-294	1407	4	&	&	CCONJ
ftr-294	1407	5	telegraph	telegraph	PROPN
ftr-294	1407	6	company	company	PROPN
ftr-294	1407	7	302	302	NUM
ftr-294	1407	8	(	(	PUNCT
ftr-294	1407	9	mci	mci	PROPN
ftr-294	1407	10	)	)	PUNCT
ftr-294	1407	11	and	and	CCONJ
ftr-294	1407	12	gonzales	gonzales	PROPN
ftr-294	1407	13	v.	v.	ADP
ftr-294	1407	14	oregon	oregon	PROPN
ftr-294	1407	15	.	.	PUNCT
ftr-294	1408	1	303	303	NUM
ftr-294	1408	2	in	in	ADP
ftr-294	1408	3	mci	mci	PROPN
ftr-294	1408	4	,	,	PUNCT
ftr-294	1408	5	the	the	DET
ftr-294	1408	6	federal	federal	PROPN
ftr-294	1408	7	communications	communications	PROPN
ftr-294	1408	8	commission	commission	PROPN
ftr-294	1408	9	(	(	PUNCT
ftr-294	1408	10	fcc	fcc	PROPN
ftr-294	1408	11	)	)	PUNCT
ftr-294	1408	12	claimed	claim	VERB
ftr-294	1408	13	that	that	SCONJ
ftr-294	1408	14	because	because	SCONJ
ftr-294	1408	15	the	the	DET
ftr-294	1408	16	communications	communication	NOUN
ftr-294	1408	17	act	act	NOUN
ftr-294	1408	18	of	of	ADP
ftr-294	1408	19	1934	1934	NUM
ftr-294	1408	20	gave	give	VERB
ftr-294	1408	21	it	it	PRON
ftr-294	1408	22	authority	authority	NOUN
ftr-294	1408	23	to	to	PART
ftr-294	1408	24	“	"	PUNCT
ftr-294	1408	25	modify	modify	VERB
ftr-294	1408	26	any	any	DET
ftr-294	1408	27	requirement	requirement	NOUN
ftr-294	1408	28	”	"	PUNCT
ftr-294	1408	29	of	of	ADP
ftr-294	1408	30	that	that	DET
ftr-294	1408	31	act	act	NOUN
ftr-294	1408	32	,	,	PUNCT
ftr-294	1408	33	the	the	DET
ftr-294	1408	34	fcc	fcc	PROPN
ftr-294	1408	35	could	could	AUX
ftr-294	1408	36	completely	completely	ADV
ftr-294	1408	37	eliminate	eliminate	VERB
ftr-294	1408	38	the	the	DET
ftr-294	1408	39	295	295	NUM
ftr-294	1408	40	.	.	PUNCT
ftr-294	1409	1	united	united	PROPN
ftr-294	1409	2	states	states	PROPN
ftr-294	1409	3	v.	v.	PROPN
ftr-294	1409	4	sala	sala	PROPN
ftr-294	1409	5	,	,	PUNCT
ftr-294	1409	6	united	united	PROPN
ftr-294	1409	7	states	states	PROPN
ftr-294	1409	8	’	'	PUNCT
ftr-294	1409	9	supplemental	supplemental	ADJ
ftr-294	1409	10	brief	brief	NOUN
ftr-294	1409	11	.	.	PUNCT
ftr-294	1410	1	supra	supra	PROPN
ftr-294	1410	2	note	note	PROPN
ftr-294	1410	3	138	138	NUM
ftr-294	1410	4	,	,	PUNCT
ftr-294	1410	5	at	at	ADP
ftr-294	1410	6	9	9	NUM
ftr-294	1410	7	.	.	PUNCT
ftr-294	1410	8	296	296	NUM
ftr-294	1410	9	.	.	PUNCT
ftr-294	1411	1	whitman	whitman	PROPN
ftr-294	1411	2	v.	v.	PROPN
ftr-294	1411	3	american	american	PROPN
ftr-294	1411	4	trucking	trucking	PROPN
ftr-294	1411	5	ass’n	ass’n	PROPN
ftr-294	1411	6	inc	inc	PROPN
ftr-294	1411	7	.	.	PROPN
ftr-294	1411	8	,	,	PUNCT
ftr-294	1411	9	531	531	NUM
ftr-294	1411	10	u.s	u.s	PROPN
ftr-294	1411	11	.	.	PROPN
ftr-294	1411	12	457	457	NUM
ftr-294	1411	13	,	,	PUNCT
ftr-294	1411	14	468	468	NUM
ftr-294	1411	15	(	(	PUNCT
ftr-294	1411	16	2001	2001	NUM
ftr-294	1411	17	)	)	PUNCT
ftr-294	1411	18	.	.	PUNCT
ftr-294	1412	1	297	297	NUM
ftr-294	1412	2	.	.	PUNCT
ftr-294	1413	1	stephen	stephen	PROPN
ftr-294	1413	2	breyer	breyer	PROPN
ftr-294	1413	3	,	,	PUNCT
ftr-294	1413	4	judicial	judicial	ADJ
ftr-294	1413	5	review	review	NOUN
ftr-294	1413	6	of	of	ADP
ftr-294	1413	7	questions	question	NOUN
ftr-294	1413	8	of	of	ADP
ftr-294	1413	9	law	law	NOUN
ftr-294	1413	10	and	and	CCONJ
ftr-294	1413	11	policy	policy	NOUN
ftr-294	1413	12	,	,	PUNCT
ftr-294	1413	13	38	38	NUM
ftr-294	1413	14	admin	admin	ADJ
ftr-294	1413	15	.	.	PUNCT
ftr-294	1414	1	l.	l.	PROPN
ftr-294	1414	2	rev	rev	PROPN
ftr-294	1414	3	.	.	PROPN
ftr-294	1414	4	363	363	NUM
ftr-294	1414	5	,	,	PUNCT
ftr-294	1414	6	370	370	NUM
ftr-294	1414	7	(	(	PUNCT
ftr-294	1414	8	1986	1986	NUM
ftr-294	1414	9	)	)	PUNCT
ftr-294	1414	10	.	.	PUNCT
ftr-294	1415	1	298	298	X
ftr-294	1415	2	.	.	PUNCT
ftr-294	1416	1	i	i	PRON
ftr-294	1416	2	d.	d.	PROPN
ftr-294	1416	3	(	(	PUNCT
ftr-294	1416	4	cited	cite	VERB
ftr-294	1416	5	in	in	ADP
ftr-294	1416	6	food	food	NOUN
ftr-294	1416	7	and	and	CCONJ
ftr-294	1416	8	drug	drug	NOUN
ftr-294	1416	9	admin	admin	NOUN
ftr-294	1416	10	.	.	PUNCT
ftr-294	1417	1	v.	v.	ADP
ftr-294	1417	2	brown	brown	PROPN
ftr-294	1417	3	&	&	CCONJ
ftr-294	1417	4	williamson	williamson	PROPN
ftr-294	1417	5	tobacco	tobacco	PROPN
ftr-294	1417	6	corp	corp	PROPN
ftr-294	1417	7	.	.	PROPN
ftr-294	1417	8	,	,	PUNCT
ftr-294	1417	9	529	529	NUM
ftr-294	1417	10	u.s	u.s	PROPN
ftr-294	1417	11	.	.	PROPN
ftr-294	1417	12	120	120	NUM
ftr-294	1417	13	,	,	PUNCT
ftr-294	1417	14	159	159	NUM
ftr-294	1417	15	(	(	PUNCT
ftr-294	1417	16	2000	2000	NUM
ftr-294	1417	17	)	)	PUNCT
ftr-294	1417	18	)	)	PUNCT
ftr-294	1417	19	.	.	PUNCT
ftr-294	1418	1	299	299	NUM
ftr-294	1418	2	.	.	X
ftr-294	1418	3	529	529	NUM
ftr-294	1418	4	u.s	u.s	PROPN
ftr-294	1418	5	.	.	PROPN
ftr-294	1418	6	120	120	NUM
ftr-294	1418	7	.	.	PUNCT
ftr-294	1419	1	300	300	NUM
ftr-294	1419	2	.	.	PUNCT
ftr-294	1420	1	i	i	PRON
ftr-294	1420	2	d.	d.	PROPN
ftr-294	1420	3	at	at	ADP
ftr-294	1420	4	147	147	NUM
ftr-294	1420	5	.	.	PUNCT
ftr-294	1421	1	301	301	NUM
ftr-294	1421	2	.	.	PUNCT
ftr-294	1422	1	i	i	PRON
ftr-294	1422	2	d.	d.	PROPN
ftr-294	1422	3	at	at	ADP
ftr-294	1422	4	160	160	NUM
ftr-294	1422	5	.	.	NOUN
ftr-294	1422	6	302	302	NUM
ftr-294	1422	7	.	.	PUNCT
ftr-294	1423	1	512	512	NUM
ftr-294	1423	2	u.s	u.s	PROPN
ftr-294	1423	3	.	.	PROPN
ftr-294	1423	4	218	218	NUM
ftr-294	1423	5	(	(	PUNCT
ftr-294	1423	6	1994	1994	NUM
ftr-294	1423	7	)	)	PUNCT
ftr-294	1423	8	.	.	PUNCT
ftr-294	1424	1	303	303	NUM
ftr-294	1424	2	.	.	PUNCT
ftr-294	1425	1	546	546	NUM
ftr-294	1425	2	u.s	u.s	PROPN
ftr-294	1425	3	.	.	PROPN
ftr-294	1425	4	243	243	NUM
ftr-294	1425	5	(	(	PUNCT
ftr-294	1425	6	2006	2006	NUM
ftr-294	1425	7	)	)	PUNCT
ftr-294	1425	8	.	.	PUNCT
ftr-294	1426	1	50	50	NUM
ftr-294	1426	2	florida	florida	PROPN
ftr-294	1426	3	tax	tax	NOUN
ftr-294	1426	4	review	review	NOUN
ftr-294	1426	5	vol	vol	NOUN
ftr-294	1426	6	.	.	PUNCT
ftr-294	1427	1	15:1	15:1	NUM
ftr-294	1427	2	requirement	requirement	NOUN
ftr-294	1427	3	that	that	SCONJ
ftr-294	1427	4	long	long	ADJ
ftr-294	1427	5	distance	distance	NOUN
ftr-294	1427	6	carriers	carrier	NOUN
ftr-294	1427	7	file	file	VERB
ftr-294	1427	8	their	their	PRON
ftr-294	1427	9	rates	rate	NOUN
ftr-294	1427	10	.	.	PUNCT
ftr-294	1428	1	304	304	NUM
ftr-294	1428	2	the	the	DET
ftr-294	1428	3	court	court	NOUN
ftr-294	1428	4	found	find	VERB
ftr-294	1428	5	it	it	PRON
ftr-294	1428	6	“	"	PUNCT
ftr-294	1428	7	highly	highly	ADV
ftr-294	1428	8	unlikely	unlikely	ADJ
ftr-294	1428	9	that	that	SCONJ
ftr-294	1428	10	congress	congress	PROPN
ftr-294	1428	11	would	would	AUX
ftr-294	1428	12	leave	leave	VERB
ftr-294	1428	13	the	the	DET
ftr-294	1428	14	determination	determination	NOUN
ftr-294	1428	15	of	of	ADP
ftr-294	1428	16	whether	whether	SCONJ
ftr-294	1428	17	an	an	DET
ftr-294	1428	18	industry	industry	NOUN
ftr-294	1428	19	will	will	AUX
ftr-294	1428	20	be	be	AUX
ftr-294	1428	21	entirely	entirely	ADV
ftr-294	1428	22	,	,	PUNCT
ftr-294	1428	23	or	or	CCONJ
ftr-294	1428	24	even	even	ADV
ftr-294	1428	25	substantially	substantially	ADV
ftr-294	1428	26	,	,	PUNCT
ftr-294	1428	27	rate	rate	NOUN
ftr-294	1428	28	-	-	PUNCT
ftr-294	1428	29	regulated	regulate	VERB
ftr-294	1428	30	to	to	ADP
ftr-294	1428	31	agency	agency	NOUN
ftr-294	1428	32	discretion	discretion	NOUN
ftr-294	1428	33	—	—	PUNCT
ftr-294	1428	34	and	and	CCONJ
ftr-294	1428	35	even	even	ADV
ftr-294	1428	36	more	more	ADV
ftr-294	1428	37	unlikely	unlikely	ADJ
ftr-294	1428	38	that	that	SCONJ
ftr-294	1428	39	it	it	PRON
ftr-294	1428	40	would	would	AUX
ftr-294	1428	41	achieve	achieve	VERB
ftr-294	1428	42	that	that	PRON
ftr-294	1428	43	through	through	ADP
ftr-294	1428	44	such	such	DET
ftr-294	1428	45	a	a	DET
ftr-294	1428	46	subtle	subtle	ADJ
ftr-294	1428	47	device	device	NOUN
ftr-294	1428	48	as	as	ADP
ftr-294	1428	49	permission	permission	NOUN
ftr-294	1428	50	to	to	PART
ftr-294	1428	51	‘	'	PUNCT
ftr-294	1428	52	modify	modify	VERB
ftr-294	1428	53	’	'	PUNCT
ftr-294	1428	54	rate	rate	NOUN
ftr-294	1428	55	-	-	PUNCT
ftr-294	1428	56	filing	filing	NOUN
ftr-294	1428	57	requirements	requirement	NOUN
ftr-294	1428	58	.	.	PUNCT
ftr-294	1428	59	”	"	PUNCT
ftr-294	1429	1	305	305	NUM
ftr-294	1429	2	in	in	ADP
ftr-294	1429	3	gonzales	gonzale	NOUN
ftr-294	1429	4	,	,	PUNCT
ftr-294	1429	5	306	306	NUM
ftr-294	1429	6	the	the	DET
ftr-294	1429	7	supreme	supreme	PROPN
ftr-294	1429	8	court	court	PROPN
ftr-294	1429	9	held	hold	VERB
ftr-294	1429	10	that	that	SCONJ
ftr-294	1429	11	the	the	DET
ftr-294	1429	12	attorney	attorney	NOUN
ftr-294	1429	13	general	general	NOUN
ftr-294	1429	14	did	do	AUX
ftr-294	1429	15	not	not	PART
ftr-294	1429	16	have	have	VERB
ftr-294	1429	17	the	the	DET
ftr-294	1429	18	authority	authority	NOUN
ftr-294	1429	19	to	to	PART
ftr-294	1429	20	interpret	interpret	VERB
ftr-294	1429	21	the	the	DET
ftr-294	1429	22	controlled	control	VERB
ftr-294	1429	23	substance	substance	NOUN
ftr-294	1429	24	act	act	NOUN
ftr-294	1429	25	to	to	PART
ftr-294	1429	26	prohibit	prohibit	VERB
ftr-294	1429	27	physicians	physician	NOUN
ftr-294	1429	28	from	from	ADP
ftr-294	1429	29	prescribing	prescribe	VERB
ftr-294	1429	30	legal	legal	ADJ
ftr-294	1429	31	medicine	medicine	NOUN
ftr-294	1429	32	to	to	ADP
ftr-294	1429	33	terminally	terminally	ADV
ftr-294	1429	34	ill	ill	ADJ
ftr-294	1429	35	patients	patient	NOUN
ftr-294	1429	36	for	for	ADP
ftr-294	1429	37	the	the	DET
ftr-294	1429	38	purpose	purpose	NOUN
ftr-294	1429	39	of	of	ADP
ftr-294	1429	40	committing	commit	VERB
ftr-294	1429	41	suicide	suicide	NOUN
ftr-294	1429	42	.	.	PUNCT
ftr-294	1430	1	the	the	DET
ftr-294	1430	2	court	court	NOUN
ftr-294	1430	3	found	find	VERB
ftr-294	1430	4	the	the	DET
ftr-294	1430	5	“	"	PUNCT
ftr-294	1430	6	issue	issue	NOUN
ftr-294	1430	7	of	of	ADP
ftr-294	1430	8	physicianassisted	physicianassiste	VERB
ftr-294	1430	9	suicide	suicide	NOUN
ftr-294	1430	10	[	[	X
ftr-294	1430	11	to	to	PART
ftr-294	1430	12	be	be	AUX
ftr-294	1430	13	]	]	PUNCT
ftr-294	1430	14	the	the	DET
ftr-294	1430	15	subject	subject	NOUN
ftr-294	1430	16	of	of	ADP
ftr-294	1430	17	an	an	DET
ftr-294	1430	18	‘	'	PUNCT
ftr-294	1430	19	earnest	earnest	ADJ
ftr-294	1430	20	and	and	CCONJ
ftr-294	1430	21	profound	profound	ADJ
ftr-294	1430	22	debate	debate	NOUN
ftr-294	1430	23	’	'	PUNCT
ftr-294	1430	24	across	across	ADP
ftr-294	1430	25	the	the	DET
ftr-294	1430	26	country	country	NOUN
ftr-294	1430	27	.	.	PUNCT
ftr-294	1430	28	”	"	PUNCT
ftr-294	1431	1	307	307	NUM
ftr-294	1431	2	the	the	DET
ftr-294	1431	3	court	court	NOUN
ftr-294	1431	4	therefore	therefore	ADV
ftr-294	1431	5	found	find	VERB
ftr-294	1431	6	it	it	PRON
ftr-294	1431	7	unlikely	unlikely	ADJ
ftr-294	1431	8	that	that	SCONJ
ftr-294	1431	9	congress	congress	PROPN
ftr-294	1431	10	would	would	AUX
ftr-294	1431	11	have	have	AUX
ftr-294	1431	12	delegated	delegate	VERB
ftr-294	1431	13	to	to	ADP
ftr-294	1431	14	the	the	DET
ftr-294	1431	15	attorney	attorney	NOUN
ftr-294	1431	16	general	general	NOUN
ftr-294	1431	17	the	the	DET
ftr-294	1431	18	authority	authority	NOUN
ftr-294	1431	19	to	to	PART
ftr-294	1431	20	resolve	resolve	VERB
ftr-294	1431	21	that	that	DET
ftr-294	1431	22	issue	issue	NOUN
ftr-294	1431	23	.	.	PUNCT
ftr-294	1432	1	308	308	NUM
ftr-294	1432	2	thus	thus	ADV
ftr-294	1432	3	,	,	PUNCT
ftr-294	1432	4	when	when	SCONJ
ftr-294	1432	5	determining	determine	VERB
ftr-294	1432	6	whether	whether	SCONJ
ftr-294	1432	7	congress	congress	PROPN
ftr-294	1432	8	foreclosed	foreclose	VERB
ftr-294	1432	9	treasury	treasury	NOUN
ftr-294	1432	10	’s	’s	PART
ftr-294	1432	11	interpretation	interpretation	NOUN
ftr-294	1432	12	of	of	ADP
ftr-294	1432	13	section	section	NOUN
ftr-294	1432	14	7805(b)(3	7805(b)(3	NOUN
ftr-294	1432	15	)	)	PUNCT
ftr-294	1432	16	,	,	PUNCT
ftr-294	1432	17	courts	court	NOUN
ftr-294	1432	18	might	might	AUX
ftr-294	1432	19	also	also	ADV
ftr-294	1432	20	look	look	VERB
ftr-294	1432	21	at	at	ADP
ftr-294	1432	22	the	the	DET
ftr-294	1432	23	importance	importance	NOUN
ftr-294	1432	24	of	of	ADP
ftr-294	1432	25	the	the	DET
ftr-294	1432	26	question	question	NOUN
ftr-294	1432	27	that	that	SCONJ
ftr-294	1432	28	the	the	DET
ftr-294	1432	29	interpretation	interpretation	NOUN
ftr-294	1432	30	would	would	AUX
ftr-294	1432	31	purport	purport	VERB
ftr-294	1432	32	to	to	PART
ftr-294	1432	33	resolve	resolve	VERB
ftr-294	1432	34	.	.	PUNCT
ftr-294	1433	1	it	it	PRON
ftr-294	1433	2	is	be	AUX
ftr-294	1433	3	unlikely	unlikely	ADJ
ftr-294	1433	4	that	that	SCONJ
ftr-294	1433	5	many	many	ADJ
ftr-294	1433	6	of	of	ADP
ftr-294	1433	7	the	the	DET
ftr-294	1433	8	questions	question	NOUN
ftr-294	1433	9	addressed	address	VERB
ftr-294	1433	10	by	by	ADP
ftr-294	1433	11	treasury	treasury	PROPN
ftr-294	1433	12	would	would	AUX
ftr-294	1433	13	have	have	VERB
ftr-294	1433	14	the	the	DET
ftr-294	1433	15	same	same	ADJ
ftr-294	1433	16	“	"	PUNCT
ftr-294	1433	17	economic	economic	ADJ
ftr-294	1433	18	and	and	CCONJ
ftr-294	1433	19	political	political	ADJ
ftr-294	1433	20	significance	significance	NOUN
ftr-294	1433	21	”	"	PUNCT
ftr-294	1433	22	309	309	NUM
ftr-294	1433	23	as	as	ADP
ftr-294	1433	24	the	the	DET
ftr-294	1433	25	questions	question	NOUN
ftr-294	1433	26	presented	present	VERB
ftr-294	1433	27	in	in	ADP
ftr-294	1433	28	brown	brown	PROPN
ftr-294	1433	29	&	&	CCONJ
ftr-294	1433	30	williamson	williamson	PROPN
ftr-294	1433	31	and	and	CCONJ
ftr-294	1433	32	gonzales	gonzale	NOUN
ftr-294	1433	33	.	.	PUNCT
ftr-294	1434	1	nonetheless	nonetheless	ADV
ftr-294	1434	2	,	,	PUNCT
ftr-294	1434	3	there	there	PRON
ftr-294	1434	4	certainly	certainly	ADV
ftr-294	1434	5	may	may	AUX
ftr-294	1434	6	be	be	AUX
ftr-294	1434	7	situations	situation	NOUN
ftr-294	1434	8	in	in	ADP
ftr-294	1434	9	which	which	PRON
ftr-294	1434	10	treasury	treasury	NOUN
ftr-294	1434	11	’s	’s	PART
ftr-294	1434	12	retroactive	retroactive	ADJ
ftr-294	1434	13	application	application	NOUN
ftr-294	1434	14	of	of	ADP
ftr-294	1434	15	a	a	DET
ftr-294	1434	16	regulation	regulation	NOUN
ftr-294	1434	17	implicates	implicate	VERB
ftr-294	1434	18	a	a	DET
ftr-294	1434	19	“	"	PUNCT
ftr-294	1434	20	major	major	ADJ
ftr-294	1434	21	”	"	PUNCT
ftr-294	1434	22	issue	issue	NOUN
ftr-294	1434	23	of	of	ADP
ftr-294	1434	24	taxation	taxation	NOUN
ftr-294	1434	25	law	law	NOUN
ftr-294	1434	26	.	.	PUNCT
ftr-294	1435	1	in	in	ADP
ftr-294	1435	2	fact	fact	NOUN
ftr-294	1435	3	,	,	PUNCT
ftr-294	1435	4	with	with	ADP
ftr-294	1435	5	respect	respect	NOUN
ftr-294	1435	6	to	to	ADP
ftr-294	1435	7	regulation	regulation	NOUN
ftr-294	1435	8	section	section	NOUN
ftr-294	1435	9	1.752	1.752	NUM
ftr-294	1435	10	-	-	SYM
ftr-294	1435	11	6	6	NUM
ftr-294	1435	12	,	,	PUNCT
ftr-294	1435	13	had	have	VERB
ftr-294	1435	14	congress	congress	PROPN
ftr-294	1435	15	not	not	PART
ftr-294	1435	16	already	already	ADV
ftr-294	1435	17	decided	decide	VERB
ftr-294	1435	18	through	through	ADP
ftr-294	1435	19	its	its	PRON
ftr-294	1435	20	enactment	enactment	NOUN
ftr-294	1435	21	of	of	ADP
ftr-294	1435	22	section	section	NOUN
ftr-294	1435	23	358	358	NUM
ftr-294	1435	24	that	that	PRON
ftr-294	1435	25	contingent	contingent	ADJ
ftr-294	1435	26	liabilities	liability	NOUN
ftr-294	1435	27	reduced	reduce	VERB
ftr-294	1435	28	a	a	DET
ftr-294	1435	29	transferee	transferee	NOUN
ftr-294	1435	30	’s	’s	PART
ftr-294	1435	31	basis	basis	NOUN
ftr-294	1435	32	in	in	ADP
ftr-294	1435	33	the	the	DET
ftr-294	1435	34	transferor	transferor	NOUN
ftr-294	1435	35	-	-	PUNCT
ftr-294	1435	36	corporate	corporate	ADJ
ftr-294	1435	37	stock	stock	NOUN
ftr-294	1435	38	received	receive	VERB
ftr-294	1435	39	in	in	ADP
ftr-294	1435	40	a	a	DET
ftr-294	1435	41	section	section	NOUN
ftr-294	1435	42	351	351	NUM
ftr-294	1435	43	exchange	exchange	NOUN
ftr-294	1435	44	,	,	PUNCT
ftr-294	1435	45	regulation	regulation	NOUN
ftr-294	1435	46	section	section	NOUN
ftr-294	1435	47	1.752	1.752	NUM
ftr-294	1435	48	-	-	SYM
ftr-294	1435	49	6	6	NUM
ftr-294	1435	50	,	,	PUNCT
ftr-294	1435	51	which	which	PRON
ftr-294	1435	52	provided	provide	VERB
ftr-294	1435	53	for	for	ADP
ftr-294	1435	54	the	the	DET
ftr-294	1435	55	same	same	ADJ
ftr-294	1435	56	adjustments	adjustment	NOUN
ftr-294	1435	57	in	in	ADP
ftr-294	1435	58	partnership	partnership	NOUN
ftr-294	1435	59	exchanges	exchange	NOUN
ftr-294	1435	60	,	,	PUNCT
ftr-294	1435	61	may	may	AUX
ftr-294	1435	62	have	have	AUX
ftr-294	1435	63	been	be	AUX
ftr-294	1435	64	seen	see	VERB
ftr-294	1435	65	to	to	PART
ftr-294	1435	66	resolve	resolve	VERB
ftr-294	1435	67	a	a	DET
ftr-294	1435	68	“	"	PUNCT
ftr-294	1435	69	major	major	ADJ
ftr-294	1435	70	”	"	PUNCT
ftr-294	1435	71	question	question	NOUN
ftr-294	1435	72	of	of	ADP
ftr-294	1435	73	taxation	taxation	NOUN
ftr-294	1435	74	law	law	NOUN
ftr-294	1435	75	.	.	PUNCT
ftr-294	1436	1	as	as	SCONJ
ftr-294	1436	2	it	it	PRON
ftr-294	1436	3	were	be	AUX
ftr-294	1436	4	,	,	PUNCT
ftr-294	1436	5	however	however	ADV
ftr-294	1436	6	,	,	PUNCT
ftr-294	1436	7	regulation	regulation	NOUN
ftr-294	1436	8	section	section	NOUN
ftr-294	1436	9	1.752	1.752	NUM
ftr-294	1436	10	-	-	SYM
ftr-294	1436	11	6	6	NUM
ftr-294	1436	12	simply	simply	ADV
ftr-294	1436	13	extended	extend	VERB
ftr-294	1436	14	section	section	NOUN
ftr-294	1436	15	358	358	NUM
ftr-294	1436	16	’s	’s	PART
ftr-294	1436	17	requirements	requirement	NOUN
ftr-294	1436	18	,	,	PUNCT
ftr-294	1436	19	which	which	PRON
ftr-294	1436	20	applied	apply	VERB
ftr-294	1436	21	to	to	ADP
ftr-294	1436	22	certain	certain	ADJ
ftr-294	1436	23	section	section	NOUN
ftr-294	1436	24	351	351	NUM
ftr-294	1436	25	corporate	corporate	ADJ
ftr-294	1436	26	transactions	transaction	NOUN
ftr-294	1436	27	to	to	ADP
ftr-294	1436	28	analogous	analogous	ADJ
ftr-294	1436	29	partnership	partnership	NOUN
ftr-294	1436	30	transactions	transaction	NOUN
ftr-294	1436	31	.	.	PUNCT
ftr-294	1437	1	thus	thus	ADV
ftr-294	1437	2	,	,	PUNCT
ftr-294	1437	3	the	the	DET
ftr-294	1437	4	questions	question	NOUN
ftr-294	1437	5	resolved	resolve	VERB
ftr-294	1437	6	in	in	ADP
ftr-294	1437	7	regulation	regulation	NOUN
ftr-294	1437	8	section	section	NOUN
ftr-294	1437	9	1.752	1.752	NUM
ftr-294	1437	10	-	-	SYM
ftr-294	1437	11	6	6	NUM
ftr-294	1437	12	seem	seem	VERB
ftr-294	1437	13	far	far	ADV
ftr-294	1437	14	closer	close	ADV
ftr-294	1437	15	to	to	ADP
ftr-294	1437	16	the	the	DET
ftr-294	1437	17	interstitial	interstitial	ADJ
ftr-294	1437	18	questions	question	NOUN
ftr-294	1437	19	that	that	PRON
ftr-294	1437	20	congress	congress	PROPN
ftr-294	1437	21	generally	generally	ADV
ftr-294	1437	22	intends	intend	VERB
ftr-294	1437	23	agencies	agency	NOUN
ftr-294	1437	24	to	to	PART
ftr-294	1437	25	answer	answer	VERB
ftr-294	1437	26	.	.	PUNCT
ftr-294	1438	1	in	in	ADP
ftr-294	1438	2	sum	sum	NOUN
ftr-294	1438	3	,	,	PUNCT
ftr-294	1438	4	by	by	ADP
ftr-294	1438	5	considering	consider	VERB
ftr-294	1438	6	how	how	SCONJ
ftr-294	1438	7	the	the	DET
ftr-294	1438	8	treasury	treasury	PROPN
ftr-294	1438	9	department	department	PROPN
ftr-294	1438	10	’s	’s	PART
ftr-294	1438	11	interpretation	interpretation	NOUN
ftr-294	1438	12	of	of	ADP
ftr-294	1438	13	“	"	PUNCT
ftr-294	1438	14	abuse	abuse	NOUN
ftr-294	1438	15	”	"	PUNCT
ftr-294	1438	16	fits	fit	NOUN
ftr-294	1438	17	(	(	PUNCT
ftr-294	1438	18	or	or	CCONJ
ftr-294	1438	19	fails	fail	VERB
ftr-294	1438	20	to	to	PART
ftr-294	1438	21	fit	fit	VERB
ftr-294	1438	22	)	)	PUNCT
ftr-294	1438	23	with	with	ADP
ftr-294	1438	24	the	the	DET
ftr-294	1438	25	other	other	ADJ
ftr-294	1438	26	provisions	provision	NOUN
ftr-294	1438	27	of	of	ADP
ftr-294	1438	28	the	the	DET
ftr-294	1438	29	code	code	NOUN
ftr-294	1438	30	and	and	CCONJ
ftr-294	1438	31	the	the	DET
ftr-294	1438	32	importance	importance	NOUN
ftr-294	1438	33	of	of	ADP
ftr-294	1438	34	the	the	DET
ftr-294	1438	35	question	question	NOUN
ftr-294	1438	36	the	the	DET
ftr-294	1438	37	interpretation	interpretation	NOUN
ftr-294	1438	38	purports	purport	VERB
ftr-294	1438	39	to	to	PART
ftr-294	1438	40	resolve	resolve	VERB
ftr-294	1438	41	,	,	PUNCT
ftr-294	1438	42	courts	court	NOUN
ftr-294	1438	43	can	can	AUX
ftr-294	1438	44	come	come	VERB
ftr-294	1438	45	to	to	ADP
ftr-294	1438	46	an	an	DET
ftr-294	1438	47	informed	informed	ADJ
ftr-294	1438	48	conclusion	conclusion	NOUN
ftr-294	1438	49	about	about	ADP
ftr-294	1438	50	whether	whether	SCONJ
ftr-294	1438	51	congress	congress	PROPN
ftr-294	1438	52	foreclosed	foreclose	VERB
ftr-294	1438	53	treasury	treasury	NOUN
ftr-294	1438	54	’s	’s	PART
ftr-294	1438	55	interpretation	interpretation	NOUN
ftr-294	1438	56	of	of	ADP
ftr-294	1438	57	section	section	NOUN
ftr-294	1438	58	7805(b)(3	7805(b)(3	NOUN
ftr-294	1438	59	)	)	PUNCT
ftr-294	1438	60	’s	’s	PART
ftr-294	1438	61	abuse	abuse	NOUN
ftr-294	1438	62	exception	exception	NOUN
ftr-294	1438	63	(	(	PUNCT
ftr-294	1438	64	and	and	CCONJ
ftr-294	1438	65	thus	thus	ADV
ftr-294	1438	66	304	304	NUM
ftr-294	1438	67	.	.	PUNCT
ftr-294	1439	1	mci	mci	PROPN
ftr-294	1439	2	,	,	PUNCT
ftr-294	1439	3	512	512	NUM
ftr-294	1439	4	u.s	u.s	PROPN
ftr-294	1439	5	.	.	PROPN
ftr-294	1439	6	at	at	ADP
ftr-294	1439	7	221	221	NUM
ftr-294	1439	8	.	.	PUNCT
ftr-294	1440	1	305	305	NUM
ftr-294	1440	2	.	.	PUNCT
ftr-294	1441	1	i	i	PRON
ftr-294	1441	2	d.	d.	PROPN
ftr-294	1441	3	at	at	ADP
ftr-294	1441	4	231	231	NUM
ftr-294	1441	5	.	.	PUNCT
ftr-294	1442	1	306	306	NUM
ftr-294	1442	2	.	.	PUNCT
ftr-294	1443	1	gonzales	gonzale	NOUN
ftr-294	1443	2	,	,	PUNCT
ftr-294	1443	3	546	546	NUM
ftr-294	1443	4	u.s	u.s	PROPN
ftr-294	1443	5	.	.	PROPN
ftr-294	1443	6	243	243	NUM
ftr-294	1443	7	.	.	PUNCT
ftr-294	1443	8	307	307	NUM
ftr-294	1443	9	.	.	PUNCT
ftr-294	1444	1	i	i	PRON
ftr-294	1444	2	d.	d.	PROPN
ftr-294	1444	3	at	at	ADP
ftr-294	1444	4	267	267	NUM
ftr-294	1444	5	.	.	PUNCT
ftr-294	1445	1	308	308	NUM
ftr-294	1445	2	.	.	PUNCT
ftr-294	1446	1	i	i	PRON
ftr-294	1446	2	d.	d.	PROPN
ftr-294	1446	3	309	309	NUM
ftr-294	1446	4	.	.	PUNCT
ftr-294	1447	1	food	food	NOUN
ftr-294	1447	2	and	and	CCONJ
ftr-294	1447	3	drug	drug	NOUN
ftr-294	1447	4	admin	admin	NOUN
ftr-294	1447	5	.	.	PUNCT
ftr-294	1448	1	v.	v.	ADP
ftr-294	1448	2	brown	brown	PROPN
ftr-294	1448	3	&	&	CCONJ
ftr-294	1448	4	williamson	williamson	PROPN
ftr-294	1448	5	tobacco	tobacco	PROPN
ftr-294	1448	6	corp	corp	PROPN
ftr-294	1448	7	.	.	PROPN
ftr-294	1448	8	,	,	PUNCT
ftr-294	1448	9	529	529	NUM
ftr-294	1448	10	u.s	u.s	PROPN
ftr-294	1448	11	.	.	PROPN
ftr-294	1448	12	120	120	NUM
ftr-294	1448	13	,	,	PUNCT
ftr-294	1448	14	147	147	NUM
ftr-294	1448	15	(	(	PUNCT
ftr-294	1448	16	2000	2000	NUM
ftr-294	1448	17	)	)	PUNCT
ftr-294	1448	18	2013	2013	NUM
ftr-294	1448	19	]	]	PUNCT
ftr-294	1448	20	tax	tax	NOUN
ftr-294	1448	21	abuse	abuse	NOUN
ftr-294	1448	22	according	accord	VERB
ftr-294	1448	23	to	to	ADP
ftr-294	1448	24	whom	whom	PRON
ftr-294	1448	25	?	?	PUNCT
ftr-294	1449	1	51	51	NUM
ftr-294	1449	2	whether	whether	SCONJ
ftr-294	1449	3	that	that	DET
ftr-294	1449	4	interpretation	interpretation	NOUN
ftr-294	1449	5	can	can	AUX
ftr-294	1449	6	withstand	withstand	VERB
ftr-294	1449	7	scrutiny	scrutiny	NOUN
ftr-294	1449	8	under	under	ADP
ftr-294	1449	9	brown	brown	PROPN
ftr-294	1449	10	&	&	CCONJ
ftr-294	1449	11	williamson	williamson	PROPN
ftr-294	1449	12	’s	’s	PART
ftr-294	1449	13	formulation	formulation	NOUN
ftr-294	1449	14	of	of	ADP
ftr-294	1449	15	chevron	chevron	NOUN
ftr-294	1449	16	step	step	NOUN
ftr-294	1449	17	1	1	NUM
ftr-294	1449	18	)	)	PUNCT
ftr-294	1449	19	.	.	PUNCT
ftr-294	1450	1	b.	b.	PROPN
ftr-294	1450	2	applying	apply	VERB
ftr-294	1450	3	chevron	chevron	NOUN
ftr-294	1450	4	step	step	NOUN
ftr-294	1450	5	2	2	NUM
ftr-294	1450	6	to	to	ADP
ftr-294	1450	7	treasury	treasury	PROPN
ftr-294	1450	8	’s	’s	PART
ftr-294	1450	9	interpretations	interpretation	NOUN
ftr-294	1450	10	of	of	ADP
ftr-294	1450	11	section	section	NOUN
ftr-294	1450	12	7805(b)(3	7805(b)(3	NOUN
ftr-294	1450	13	)	)	PUNCT
ftr-294	1450	14	if	if	SCONJ
ftr-294	1450	15	treasury	treasury	PROPN
ftr-294	1450	16	’s	’s	PART
ftr-294	1450	17	interpretation	interpretation	NOUN
ftr-294	1450	18	of	of	ADP
ftr-294	1450	19	section	section	NOUN
ftr-294	1450	20	7805(b)(3	7805(b)(3	NOUN
ftr-294	1450	21	)	)	PUNCT
ftr-294	1450	22	’s	’s	PART
ftr-294	1450	23	abuse	abuse	NOUN
ftr-294	1450	24	exception	exception	NOUN
ftr-294	1450	25	clears	clear	VERB
ftr-294	1450	26	chevron	chevron	NOUN
ftr-294	1450	27	’s	’s	PART
ftr-294	1450	28	first	first	ADJ
ftr-294	1450	29	step	step	NOUN
ftr-294	1450	30	,	,	PUNCT
ftr-294	1450	31	it	it	PRON
ftr-294	1450	32	should	should	AUX
ftr-294	1450	33	be	be	AUX
ftr-294	1450	34	upheld	uphold	VERB
ftr-294	1450	35	so	so	ADV
ftr-294	1450	36	long	long	ADV
ftr-294	1450	37	as	as	SCONJ
ftr-294	1450	38	it	it	PRON
ftr-294	1450	39	is	be	AUX
ftr-294	1450	40	a	a	DET
ftr-294	1450	41	“	"	PUNCT
ftr-294	1450	42	permissible	permissible	ADJ
ftr-294	1450	43	construction	construction	NOUN
ftr-294	1450	44	”	"	PUNCT
ftr-294	1450	45	310	310	NUM
ftr-294	1450	46	of	of	ADP
ftr-294	1450	47	section	section	NOUN
ftr-294	1450	48	7805(b)(3	7805(b)(3	NOUN
ftr-294	1450	49	)	)	PUNCT
ftr-294	1450	50	that	that	PRON
ftr-294	1450	51	is	be	AUX
ftr-294	1450	52	not	not	PART
ftr-294	1450	53	“	"	PUNCT
ftr-294	1450	54	arbitrary	arbitrary	ADJ
ftr-294	1450	55	,	,	PUNCT
ftr-294	1450	56	capricious	capricious	ADJ
ftr-294	1450	57	or	or	CCONJ
ftr-294	1450	58	manifestly	manifestly	ADV
ftr-294	1450	59	contrary	contrary	ADJ
ftr-294	1450	60	to	to	ADP
ftr-294	1450	61	”	"	PUNCT
ftr-294	1450	62	311	311	NUM
ftr-294	1450	63	the	the	DET
ftr-294	1450	64	plain	plain	ADJ
ftr-294	1450	65	language	language	NOUN
ftr-294	1450	66	of	of	ADP
ftr-294	1450	67	the	the	DET
ftr-294	1450	68	statute	statute	NOUN
ftr-294	1450	69	.	.	PUNCT
ftr-294	1451	1	1	1	X
ftr-294	1451	2	.	.	X
ftr-294	1451	3	is	be	AUX
ftr-294	1451	4	treasury	treasury	PROPN
ftr-294	1451	5	’s	’s	PART
ftr-294	1451	6	interpretation	interpretation	NOUN
ftr-294	1451	7	of	of	ADP
ftr-294	1451	8	tax	tax	NOUN
ftr-294	1451	9	abuse	abuse	NOUN
ftr-294	1451	10	within	within	ADP
ftr-294	1451	11	the	the	DET
ftr-294	1451	12	range	range	NOUN
ftr-294	1451	13	of	of	ADP
ftr-294	1451	14	permissible	permissible	ADJ
ftr-294	1451	15	choices	choice	NOUN
ftr-294	1451	16	?	?	PUNCT
ftr-294	1452	1	in	in	ADP
ftr-294	1452	2	applying	apply	VERB
ftr-294	1452	3	chevron	chevron	NOUN
ftr-294	1452	4	step	step	NOUN
ftr-294	1452	5	2	2	NUM
ftr-294	1452	6	,	,	PUNCT
ftr-294	1452	7	the	the	DET
ftr-294	1452	8	supreme	supreme	PROPN
ftr-294	1452	9	court	court	PROPN
ftr-294	1452	10	asks	ask	VERB
ftr-294	1452	11	whether	whether	SCONJ
ftr-294	1452	12	the	the	DET
ftr-294	1452	13	interpretation	interpretation	NOUN
ftr-294	1452	14	chosen	choose	VERB
ftr-294	1452	15	by	by	ADP
ftr-294	1452	16	the	the	DET
ftr-294	1452	17	agency	agency	NOUN
ftr-294	1452	18	issuing	issue	VERB
ftr-294	1452	19	the	the	DET
ftr-294	1452	20	regulation	regulation	NOUN
ftr-294	1452	21	is	be	AUX
ftr-294	1452	22	in	in	ADP
ftr-294	1452	23	the	the	DET
ftr-294	1452	24	range	range	NOUN
ftr-294	1452	25	of	of	ADP
ftr-294	1452	26	permissible	permissible	ADJ
ftr-294	1452	27	alternatives	alternative	NOUN
ftr-294	1452	28	.	.	PUNCT
ftr-294	1453	1	312	312	NUM
ftr-294	1453	2	while	while	SCONJ
ftr-294	1453	3	this	this	DET
ftr-294	1453	4	standard	standard	NOUN
ftr-294	1453	5	is	be	AUX
ftr-294	1453	6	high	high	ADJ
ftr-294	1453	7	,	,	PUNCT
ftr-294	1453	8	it	it	PRON
ftr-294	1453	9	is	be	AUX
ftr-294	1453	10	“	"	PUNCT
ftr-294	1453	11	not	not	PART
ftr-294	1453	12	necessarily	necessarily	ADV
ftr-294	1453	13	insurmountable	insurmountable	ADJ
ftr-294	1453	14	.	.	PUNCT
ftr-294	1453	15	”	"	PUNCT
ftr-294	1454	1	313	313	NUM
ftr-294	1454	2	for	for	ADP
ftr-294	1454	3	instance	instance	NOUN
ftr-294	1454	4	,	,	PUNCT
ftr-294	1454	5	in	in	ADP
ftr-294	1454	6	raponos	rapono	NOUN
ftr-294	1454	7	v.	v.	ADP
ftr-294	1454	8	united	united	PROPN
ftr-294	1454	9	states	states	PROPN
ftr-294	1454	10	314	314	NUM
ftr-294	1454	11	the	the	DET
ftr-294	1454	12	supreme	supreme	PROPN
ftr-294	1454	13	court	court	PROPN
ftr-294	1454	14	considered	consider	VERB
ftr-294	1454	15	the	the	DET
ftr-294	1454	16	validity	validity	NOUN
ftr-294	1454	17	of	of	ADP
ftr-294	1454	18	the	the	DET
ftr-294	1454	19	u.s	u.s	PROPN
ftr-294	1454	20	.	.	PROPN
ftr-294	1454	21	army	army	PROPN
ftr-294	1454	22	corps	corps	PROPN
ftr-294	1454	23	of	of	ADP
ftr-294	1454	24	engineers	engineer	NOUN
ftr-294	1454	25	’	'	PUNCT
ftr-294	1454	26	(	(	PUNCT
ftr-294	1454	27	corps	corps	PROPN
ftr-294	1454	28	)	)	PUNCT
ftr-294	1454	29	interpretation	interpretation	NOUN
ftr-294	1454	30	of	of	ADP
ftr-294	1454	31	the	the	DET
ftr-294	1454	32	clean	clean	PROPN
ftr-294	1454	33	water	water	PROPN
ftr-294	1454	34	act	act	PROPN
ftr-294	1454	35	(	(	PUNCT
ftr-294	1454	36	cwa	cwa	PROPN
ftr-294	1454	37	)	)	PUNCT
ftr-294	1454	38	,	,	PUNCT
ftr-294	1454	39	which	which	PRON
ftr-294	1454	40	prohibits	prohibit	VERB
ftr-294	1454	41	pollution	pollution	NOUN
ftr-294	1454	42	of	of	ADP
ftr-294	1454	43	“	"	PUNCT
ftr-294	1454	44	navigable	navigable	ADJ
ftr-294	1454	45	waters	water	NOUN
ftr-294	1454	46	.	.	PUNCT
ftr-294	1454	47	”	"	PUNCT
ftr-294	1455	1	315	315	NUM
ftr-294	1455	2	“	"	PUNCT
ftr-294	1455	3	navigable	navigable	ADJ
ftr-294	1455	4	waters	water	NOUN
ftr-294	1455	5	”	"	PUNCT
ftr-294	1455	6	is	be	AUX
ftr-294	1455	7	defined	define	VERB
ftr-294	1455	8	in	in	ADP
ftr-294	1455	9	the	the	DET
ftr-294	1455	10	cwa	cwa	NOUN
ftr-294	1455	11	to	to	PART
ftr-294	1455	12	include	include	VERB
ftr-294	1455	13	“	"	PUNCT
ftr-294	1455	14	the	the	DET
ftr-294	1455	15	waters	water	NOUN
ftr-294	1455	16	of	of	ADP
ftr-294	1455	17	the	the	DET
ftr-294	1455	18	united	united	PROPN
ftr-294	1455	19	states	states	PROPN
ftr-294	1455	20	,	,	PUNCT
ftr-294	1455	21	including	include	VERB
ftr-294	1455	22	the	the	DET
ftr-294	1455	23	territorial	territorial	ADJ
ftr-294	1455	24	seas	sea	NOUN
ftr-294	1455	25	.	.	PUNCT
ftr-294	1455	26	”	"	PUNCT
ftr-294	1456	1	316	316	NUM
ftr-294	1456	2	while	while	SCONJ
ftr-294	1456	3	the	the	DET
ftr-294	1456	4	corps	corps	NOUN
ftr-294	1456	5	initially	initially	ADV
ftr-294	1456	6	interpreted	interpret	VERB
ftr-294	1456	7	“	"	PUNCT
ftr-294	1456	8	waters	water	NOUN
ftr-294	1456	9	of	of	ADP
ftr-294	1456	10	the	the	DET
ftr-294	1456	11	united	united	PROPN
ftr-294	1456	12	states	states	PROPN
ftr-294	1456	13	”	"	PUNCT
ftr-294	1456	14	to	to	PART
ftr-294	1456	15	include	include	VERB
ftr-294	1456	16	only	only	ADV
ftr-294	1456	17	those	those	DET
ftr-294	1456	18	waters	water	NOUN
ftr-294	1456	19	that	that	PRON
ftr-294	1456	20	are	be	AUX
ftr-294	1456	21	“	"	PUNCT
ftr-294	1456	22	‘	'	PUNCT
ftr-294	1456	23	navigable	navigable	ADJ
ftr-294	1456	24	in	in	ADP
ftr-294	1456	25	fact	fact	NOUN
ftr-294	1456	26	’	'	PUNCT
ftr-294	1456	27	or	or	CCONJ
ftr-294	1456	28	readily	readily	ADV
ftr-294	1456	29	susceptible	susceptible	ADJ
ftr-294	1456	30	of	of	ADP
ftr-294	1456	31	being	be	AUX
ftr-294	1456	32	rendered	render	VERB
ftr-294	1456	33	so	so	ADV
ftr-294	1456	34	,	,	PUNCT
ftr-294	1456	35	”	"	PUNCT
ftr-294	1456	36	317	317	NUM
ftr-294	1456	37	it	it	PRON
ftr-294	1456	38	later	later	ADV
ftr-294	1456	39	adopted	adopt	VERB
ftr-294	1456	40	a	a	DET
ftr-294	1456	41	far	far	ADV
ftr-294	1456	42	more	more	ADV
ftr-294	1456	43	expansive	expansive	ADJ
ftr-294	1456	44	definition	definition	NOUN
ftr-294	1456	45	which	which	PRON
ftr-294	1456	46	included	include	VERB
ftr-294	1456	47	“	"	PUNCT
ftr-294	1456	48	[	[	X
ftr-294	1456	49	a]ll	a]ll	NUM
ftr-294	1456	50	310	310	NUM
ftr-294	1456	51	.	.	PUNCT
ftr-294	1457	1	chevron	chevron	PROPN
ftr-294	1457	2	,	,	PUNCT
ftr-294	1457	3	u.s.a	u.s.a	PROPN
ftr-294	1457	4	.	.	PROPN
ftr-294	1457	5	,	,	PUNCT
ftr-294	1457	6	inc	inc	PROPN
ftr-294	1457	7	.	.	PROPN
ftr-294	1458	1	v.	v.	ADP
ftr-294	1458	2	natural	natural	ADJ
ftr-294	1458	3	res	re	NOUN
ftr-294	1458	4	.	.	PUNCT
ftr-294	1459	1	def	def	PROPN
ftr-294	1459	2	.	.	PROPN
ftr-294	1459	3	council	council	PROPN
ftr-294	1459	4	,	,	PUNCT
ftr-294	1459	5	inc	inc	PROPN
ftr-294	1459	6	.	.	PROPN
ftr-294	1459	7	,	,	PUNCT
ftr-294	1459	8	467	467	NUM
ftr-294	1459	9	u.s	u.s	PROPN
ftr-294	1459	10	.	.	PROPN
ftr-294	1459	11	837	837	NUM
ftr-294	1459	12	,	,	PUNCT
ftr-294	1459	13	843	843	NUM
ftr-294	1459	14	(	(	PUNCT
ftr-294	1459	15	1984	1984	NUM
ftr-294	1459	16	)	)	PUNCT
ftr-294	1459	17	.	.	PUNCT
ftr-294	1460	1	311	311	NUM
ftr-294	1460	2	.	.	PUNCT
ftr-294	1461	1	i	i	PRON
ftr-294	1461	2	d.	d.	PROPN
ftr-294	1461	3	at	at	ADP
ftr-294	1461	4	844	844	NUM
ftr-294	1461	5	.	.	PUNCT
ftr-294	1462	1	312	312	NUM
ftr-294	1462	2	.	.	PUNCT
ftr-294	1462	3	see	see	VERB
ftr-294	1462	4	,	,	PUNCT
ftr-294	1462	5	e.g.	e.g.	ADV
ftr-294	1462	6	,	,	PUNCT
ftr-294	1462	7	raponos	raponos	PROPN
ftr-294	1462	8	v.	v.	ADP
ftr-294	1462	9	united	united	PROPN
ftr-294	1462	10	states	states	PROPN
ftr-294	1462	11	,	,	PUNCT
ftr-294	1462	12	547	547	NUM
ftr-294	1462	13	u.s	u.s	PROPN
ftr-294	1462	14	.	.	PROPN
ftr-294	1462	15	715	715	NUM
ftr-294	1462	16	,	,	PUNCT
ftr-294	1462	17	731–32	731–32	PROPN
ftr-294	1462	18	(	(	PUNCT
ftr-294	1462	19	2006	2006	NUM
ftr-294	1462	20	)	)	PUNCT
ftr-294	1462	21	.	.	PUNCT
ftr-294	1463	1	“	"	PUNCT
ftr-294	1463	2	we	we	PRON
ftr-294	1463	3	need	need	AUX
ftr-294	1463	4	not	not	PART
ftr-294	1463	5	decide	decide	VERB
ftr-294	1463	6	the	the	DET
ftr-294	1463	7	precise	precise	ADJ
ftr-294	1463	8	extent	extent	NOUN
ftr-294	1463	9	to	to	PART
ftr-294	1463	10	which	which	PRON
ftr-294	1463	11	the	the	DET
ftr-294	1463	12	qualifiers	qualifier	NOUN
ftr-294	1463	13	‘	'	PUNCT
ftr-294	1463	14	navigable	navigable	ADJ
ftr-294	1463	15	’	'	PUNCT
ftr-294	1463	16	and	and	CCONJ
ftr-294	1463	17	‘	'	PUNCT
ftr-294	1463	18	of	of	ADP
ftr-294	1463	19	the	the	DET
ftr-294	1463	20	united	united	PROPN
ftr-294	1463	21	states	states	PROPN
ftr-294	1463	22	’	'	PUNCT
ftr-294	1463	23	restrict	restrict	VERB
ftr-294	1463	24	the	the	DET
ftr-294	1463	25	coverage	coverage	NOUN
ftr-294	1463	26	of	of	ADP
ftr-294	1463	27	the	the	DET
ftr-294	1463	28	[	[	X
ftr-294	1463	29	clean	clean	ADJ
ftr-294	1463	30	water	water	NOUN
ftr-294	1463	31	]	]	PUNCT
ftr-294	1463	32	act	act	PROPN
ftr-294	1463	33	.	.	PUNCT
ftr-294	1464	1	whatever	whatever	PRON
ftr-294	1464	2	the	the	DET
ftr-294	1464	3	scope	scope	NOUN
ftr-294	1464	4	of	of	ADP
ftr-294	1464	5	these	these	DET
ftr-294	1464	6	qualifiers	qualifier	NOUN
ftr-294	1464	7	,	,	PUNCT
ftr-294	1464	8	the	the	DET
ftr-294	1464	9	[	[	X
ftr-294	1464	10	clean	clean	ADJ
ftr-294	1464	11	water	water	PROPN
ftr-294	1464	12	act	act	PROPN
ftr-294	1464	13	]	]	PUNCT
ftr-294	1464	14	authorizes	authorize	VERB
ftr-294	1464	15	federal	federal	ADJ
ftr-294	1464	16	jurisdiction	jurisdiction	NOUN
ftr-294	1464	17	only	only	ADV
ftr-294	1464	18	over	over	ADP
ftr-294	1464	19	‘	'	PUNCT
ftr-294	1464	20	waters	water	NOUN
ftr-294	1464	21	.	.	PUNCT
ftr-294	1464	22	’	'	PUNCT
ftr-294	1465	1	33	33	NUM
ftr-294	1465	2	u.s.c	u.s.c	ADJ
ftr-294	1465	3	.	.	PUNCT
ftr-294	1466	1	§	§	PROPN
ftr-294	1466	2	1362(7	1362(7	NUM
ftr-294	1466	3	)	)	PUNCT
ftr-294	1466	4	.	.	PUNCT
ftr-294	1467	1	the	the	DET
ftr-294	1467	2	only	only	ADJ
ftr-294	1467	3	natural	natural	ADJ
ftr-294	1467	4	definition	definition	NOUN
ftr-294	1467	5	of	of	ADP
ftr-294	1467	6	the	the	DET
ftr-294	1467	7	term	term	NOUN
ftr-294	1467	8	‘	'	PUNCT
ftr-294	1467	9	waters	water	NOUN
ftr-294	1467	10	,	,	PUNCT
ftr-294	1467	11	’	'	PUNCT
ftr-294	1467	12	our	our	PRON
ftr-294	1467	13	prior	prior	ADJ
ftr-294	1467	14	and	and	CCONJ
ftr-294	1467	15	subsequent	subsequent	ADJ
ftr-294	1467	16	judicial	judicial	ADJ
ftr-294	1467	17	constructions	construction	NOUN
ftr-294	1467	18	of	of	ADP
ftr-294	1467	19	it	it	PRON
ftr-294	1467	20	,	,	PUNCT
ftr-294	1467	21	clear	clear	ADJ
ftr-294	1467	22	evidence	evidence	NOUN
ftr-294	1467	23	from	from	ADP
ftr-294	1467	24	other	other	ADJ
ftr-294	1467	25	provisions	provision	NOUN
ftr-294	1467	26	of	of	ADP
ftr-294	1467	27	the	the	DET
ftr-294	1467	28	statute	statute	NOUN
ftr-294	1467	29	,	,	PUNCT
ftr-294	1467	30	and	and	CCONJ
ftr-294	1467	31	this	this	DET
ftr-294	1467	32	court	court	NOUN
ftr-294	1467	33	’s	’s	PART
ftr-294	1467	34	canons	canon	NOUN
ftr-294	1467	35	of	of	ADP
ftr-294	1467	36	construction	construction	NOUN
ftr-294	1467	37	all	all	PRON
ftr-294	1467	38	confirm	confirm	VERB
ftr-294	1467	39	that	that	SCONJ
ftr-294	1467	40	‘	'	PUNCT
ftr-294	1467	41	the	the	DET
ftr-294	1467	42	waters	water	NOUN
ftr-294	1467	43	of	of	ADP
ftr-294	1467	44	the	the	DET
ftr-294	1467	45	united	united	PROPN
ftr-294	1467	46	states	states	PROPN
ftr-294	1467	47	’	'	PUNCT
ftr-294	1467	48	in	in	ADP
ftr-294	1467	49	§	§	PROPN
ftr-294	1467	50	1362(7	1362(7	NUM
ftr-294	1467	51	)	)	PUNCT
ftr-294	1467	52	can	can	AUX
ftr-294	1467	53	not	not	PART
ftr-294	1467	54	bear	bear	VERB
ftr-294	1467	55	the	the	DET
ftr-294	1467	56	expansive	expansive	ADJ
ftr-294	1467	57	meaning	meaning	NOUN
ftr-294	1467	58	that	that	SCONJ
ftr-294	1467	59	the	the	DET
ftr-294	1467	60	[	[	X
ftr-294	1467	61	u.s	u.s	PROPN
ftr-294	1467	62	.	.	PROPN
ftr-294	1467	63	army	army	PROPN
ftr-294	1467	64	corps	corps	PROPN
ftr-294	1467	65	of	of	ADP
ftr-294	1467	66	engineers	engineer	NOUN
ftr-294	1467	67	]	]	PUNCT
ftr-294	1467	68	would	would	AUX
ftr-294	1467	69	give	give	VERB
ftr-294	1467	70	it	it	PRON
ftr-294	1467	71	.	.	PUNCT
ftr-294	1467	72	”	"	PUNCT
ftr-294	1468	1	i	i	PRON
ftr-294	1468	2	d.	d.	PROPN
ftr-294	1468	3	313	313	NUM
ftr-294	1468	4	.	.	PUNCT
ftr-294	1469	1	lederman	lederman	NOUN
ftr-294	1469	2	,	,	PUNCT
ftr-294	1469	3	fighting	fight	VERB
ftr-294	1469	4	regs	reg	NOUN
ftr-294	1469	5	,	,	PUNCT
ftr-294	1469	6	supra	supra	PROPN
ftr-294	1469	7	note	note	PROPN
ftr-294	1469	8	26	26	NUM
ftr-294	1469	9	,	,	PUNCT
ftr-294	1469	10	at	at	ADP
ftr-294	1469	11	697	697	NUM
ftr-294	1469	12	(	(	PUNCT
ftr-294	1469	13	citing	cite	VERB
ftr-294	1469	14	judulang	judulang	PROPN
ftr-294	1469	15	v.	v.	PROPN
ftr-294	1469	16	holder	holder	PROPN
ftr-294	1469	17	,	,	PUNCT
ftr-294	1469	18	132	132	NUM
ftr-294	1469	19	s.	s.	PROPN
ftr-294	1469	20	ct	ct	PROPN
ftr-294	1469	21	.	.	PROPN
ftr-294	1469	22	476	476	NUM
ftr-294	1469	23	,	,	PUNCT
ftr-294	1469	24	479	479	NUM
ftr-294	1469	25	(	(	PUNCT
ftr-294	1469	26	2011	2011	NUM
ftr-294	1469	27	)	)	PUNCT
ftr-294	1469	28	)	)	PUNCT
ftr-294	1469	29	.	.	PUNCT
ftr-294	1470	1	314	314	NUM
ftr-294	1470	2	.	.	X
ftr-294	1470	3	547	547	NUM
ftr-294	1470	4	u.s	u.s	PROPN
ftr-294	1470	5	.	.	PROPN
ftr-294	1470	6	715	715	NUM
ftr-294	1470	7	(	(	PUNCT
ftr-294	1470	8	2006	2006	NUM
ftr-294	1470	9	)	)	PUNCT
ftr-294	1470	10	.	.	PUNCT
ftr-294	1471	1	315	315	NUM
ftr-294	1471	2	.	.	PUNCT
ftr-294	1472	1	i	i	PRON
ftr-294	1472	2	d.	d.	PROPN
ftr-294	1472	3	at	at	ADP
ftr-294	1472	4	723	723	NUM
ftr-294	1472	5	.	.	PUNCT
ftr-294	1473	1	316	316	NUM
ftr-294	1473	2	.	.	PUNCT
ftr-294	1474	1	i	i	PRON
ftr-294	1474	2	d.	d.	PROPN
ftr-294	1474	3	317	317	NUM
ftr-294	1474	4	.	.	PUNCT
ftr-294	1475	1	raponos	raponos	PROPN
ftr-294	1475	2	v.	v.	ADP
ftr-294	1475	3	united	united	PROPN
ftr-294	1475	4	states	states	PROPN
ftr-294	1475	5	,	,	PUNCT
ftr-294	1475	6	547	547	NUM
ftr-294	1475	7	u.s	u.s	PROPN
ftr-294	1475	8	.	.	PROPN
ftr-294	1475	9	715	715	NUM
ftr-294	1475	10	,	,	PUNCT
ftr-294	1475	11	723	723	NUM
ftr-294	1475	12	(	(	PUNCT
ftr-294	1475	13	2006	2006	NUM
ftr-294	1475	14	)	)	PUNCT
ftr-294	1475	15	.	.	PUNCT
ftr-294	1476	1	http://web2.westlaw.com/find/default.wl?mt=208&db=1000546&docname=33uscas1362&rp=%2ffind%2fdefault.wl&findtype=l&ordoc=2009382759&tc=-1&vr=2.0&fn=_top&sv=split&tf=-1&referencepositiontype=t&pbc=0f45878f&referenceposition=sp%3b794b00004e3d1&rs=wlw13.04	http://web2.westlaw.com/find/default.wl?mt=208&db=1000546&docname=33uscas1362&rp=%2ffind%2fdefault.wl&findtype=l&ordoc=2009382759&tc=-1&vr=2.0&fn=_top&sv=split&tf=-1&referencepositiontype=t&pbc=0f45878f&referenceposition=sp%3b794b00004e3d1&rs=wlw13.04	PROPN
ftr-294	1476	2	52	52	NUM
ftr-294	1476	3	florida	florida	PROPN
ftr-294	1476	4	tax	tax	NOUN
ftr-294	1476	5	review	review	NOUN
ftr-294	1476	6	vol	vol	NOUN
ftr-294	1476	7	.	.	PUNCT
ftr-294	1477	1	15:1	15:1	NUM
ftr-294	1477	2	interstate	interstate	ADJ
ftr-294	1477	3	waters	water	NOUN
ftr-294	1477	4	including	include	VERB
ftr-294	1477	5	interstate	interstate	ADJ
ftr-294	1477	6	wetlands	wetland	NOUN
ftr-294	1477	7	.	.	PUNCT
ftr-294	1477	8	”	"	PUNCT
ftr-294	1478	1	318	318	NUM
ftr-294	1478	2	the	the	DET
ftr-294	1478	3	supreme	supreme	PROPN
ftr-294	1478	4	court	court	PROPN
ftr-294	1478	5	found	find	VERB
ftr-294	1478	6	that	that	SCONJ
ftr-294	1478	7	,	,	PUNCT
ftr-294	1478	8	[	[	X
ftr-294	1478	9	t]he	t]he	ADJ
ftr-294	1478	10	only	only	ADJ
ftr-294	1478	11	natural	natural	ADJ
ftr-294	1478	12	definition	definition	NOUN
ftr-294	1478	13	of	of	ADP
ftr-294	1478	14	the	the	DET
ftr-294	1478	15	term	term	NOUN
ftr-294	1478	16	‘	'	PUNCT
ftr-294	1478	17	waters	water	NOUN
ftr-294	1478	18	,	,	PUNCT
ftr-294	1478	19	’	'	PUNCT
ftr-294	1478	20	our	our	PRON
ftr-294	1478	21	prior	prior	ADJ
ftr-294	1478	22	and	and	CCONJ
ftr-294	1478	23	subsequent	subsequent	ADJ
ftr-294	1478	24	judicial	judicial	ADJ
ftr-294	1478	25	constructions	construction	NOUN
ftr-294	1478	26	of	of	ADP
ftr-294	1478	27	it	it	PRON
ftr-294	1478	28	,	,	PUNCT
ftr-294	1478	29	clear	clear	ADJ
ftr-294	1478	30	evidence	evidence	NOUN
ftr-294	1478	31	from	from	ADP
ftr-294	1478	32	other	other	ADJ
ftr-294	1478	33	provisions	provision	NOUN
ftr-294	1478	34	of	of	ADP
ftr-294	1478	35	the	the	DET
ftr-294	1478	36	[	[	X
ftr-294	1478	37	cwa	cwa	NOUN
ftr-294	1478	38	]	]	PUNCT
ftr-294	1478	39	,	,	PUNCT
ftr-294	1478	40	and	and	CCONJ
ftr-294	1478	41	this	this	DET
ftr-294	1478	42	court	court	NOUN
ftr-294	1478	43	’s	’s	PART
ftr-294	1478	44	canons	canon	NOUN
ftr-294	1478	45	of	of	ADP
ftr-294	1478	46	construction	construction	NOUN
ftr-294	1478	47	all	all	PRON
ftr-294	1478	48	confirm	confirm	VERB
ftr-294	1478	49	that	that	SCONJ
ftr-294	1478	50	‘	'	PUNCT
ftr-294	1478	51	the	the	DET
ftr-294	1478	52	waters	water	NOUN
ftr-294	1478	53	of	of	ADP
ftr-294	1478	54	the	the	DET
ftr-294	1478	55	united	united	PROPN
ftr-294	1478	56	states	states	PROPN
ftr-294	1478	57	’	'	PUNCT
ftr-294	1478	58	can	can	AUX
ftr-294	1478	59	not	not	PART
ftr-294	1478	60	bear	bear	VERB
ftr-294	1478	61	the	the	DET
ftr-294	1478	62	expansive	expansive	ADJ
ftr-294	1478	63	meaning	meaning	NOUN
ftr-294	1478	64	that	that	SCONJ
ftr-294	1478	65	the	the	DET
ftr-294	1478	66	corps	corps	NOUN
ftr-294	1478	67	would	would	AUX
ftr-294	1478	68	give	give	VERB
ftr-294	1478	69	it	it	PRON
ftr-294	1478	70	.	.	PUNCT
ftr-294	1479	1	319	319	NUM
ftr-294	1479	2	instead	instead	ADV
ftr-294	1479	3	,	,	PUNCT
ftr-294	1479	4	the	the	DET
ftr-294	1479	5	court	court	NOUN
ftr-294	1479	6	found	find	VERB
ftr-294	1479	7	that	that	SCONJ
ftr-294	1479	8	the	the	DET
ftr-294	1479	9	term	term	NOUN
ftr-294	1479	10	“	"	PUNCT
ftr-294	1479	11	waters	water	NOUN
ftr-294	1479	12	of	of	ADP
ftr-294	1479	13	the	the	DET
ftr-294	1479	14	united	united	PROPN
ftr-294	1479	15	states	states	PROPN
ftr-294	1479	16	”	"	PUNCT
ftr-294	1479	17	could	could	AUX
ftr-294	1479	18	only	only	ADV
ftr-294	1479	19	be	be	AUX
ftr-294	1479	20	interpreted	interpret	VERB
ftr-294	1479	21	to	to	PART
ftr-294	1479	22	include	include	VERB
ftr-294	1479	23	“	"	PUNCT
ftr-294	1479	24	relatively	relatively	ADV
ftr-294	1479	25	permanent	permanent	ADJ
ftr-294	1479	26	,	,	PUNCT
ftr-294	1479	27	standing	standing	NOUN
ftr-294	1479	28	or	or	CCONJ
ftr-294	1479	29	continuously	continuously	ADV
ftr-294	1479	30	flowing	flow	VERB
ftr-294	1479	31	bodies	body	NOUN
ftr-294	1479	32	of	of	ADP
ftr-294	1479	33	water	water	NOUN
ftr-294	1479	34	”	"	PUNCT
ftr-294	1479	35	and	and	CCONJ
ftr-294	1479	36	did	do	AUX
ftr-294	1479	37	not	not	PART
ftr-294	1479	38	include	include	VERB
ftr-294	1479	39	“	"	PUNCT
ftr-294	1479	40	channels	channel	NOUN
ftr-294	1479	41	through	through	ADP
ftr-294	1479	42	which	which	PRON
ftr-294	1479	43	water	water	NOUN
ftr-294	1479	44	flows	flow	VERB
ftr-294	1479	45	intermittently	intermittently	ADV
ftr-294	1479	46	or	or	CCONJ
ftr-294	1479	47	ephemerally	ephemerally	ADV
ftr-294	1479	48	,	,	PUNCT
ftr-294	1479	49	or	or	CCONJ
ftr-294	1479	50	channels	channel	NOUN
ftr-294	1479	51	that	that	PRON
ftr-294	1479	52	periodically	periodically	ADV
ftr-294	1479	53	provide	provide	VERB
ftr-294	1479	54	drainage	drainage	NOUN
ftr-294	1479	55	for	for	ADP
ftr-294	1479	56	rainfall	rainfall	NOUN
ftr-294	1479	57	.	.	PUNCT
ftr-294	1479	58	”	"	PUNCT
ftr-294	1480	1	320	320	NUM
ftr-294	1480	2	as	as	ADP
ftr-294	1480	3	a	a	DET
ftr-294	1480	4	result	result	NOUN
ftr-294	1480	5	,	,	PUNCT
ftr-294	1480	6	the	the	DET
ftr-294	1480	7	court	court	NOUN
ftr-294	1480	8	held	hold	VERB
ftr-294	1480	9	that	that	SCONJ
ftr-294	1480	10	interpreting	interpret	VERB
ftr-294	1480	11	“	"	PUNCT
ftr-294	1480	12	waters	water	NOUN
ftr-294	1480	13	of	of	ADP
ftr-294	1480	14	the	the	DET
ftr-294	1480	15	united	united	PROPN
ftr-294	1480	16	states	states	PROPN
ftr-294	1480	17	”	"	PUNCT
ftr-294	1480	18	to	to	PART
ftr-294	1480	19	include	include	VERB
ftr-294	1480	20	wetlands	wetland	NOUN
ftr-294	1480	21	was	be	AUX
ftr-294	1480	22	not	not	PART
ftr-294	1480	23	“	"	PUNCT
ftr-294	1480	24	based	base	VERB
ftr-294	1480	25	on	on	ADP
ftr-294	1480	26	a	a	DET
ftr-294	1480	27	permissible	permissible	ADJ
ftr-294	1480	28	construction	construction	NOUN
ftr-294	1480	29	of	of	ADP
ftr-294	1480	30	the	the	DET
ftr-294	1480	31	statute	statute	NOUN
ftr-294	1480	32	.	.	PUNCT
ftr-294	1480	33	”	"	PUNCT
ftr-294	1481	1	321	321	NUM
ftr-294	1481	2	thus	thus	ADV
ftr-294	1481	3	,	,	PUNCT
ftr-294	1481	4	in	in	ADP
ftr-294	1481	5	determining	determine	VERB
ftr-294	1481	6	whether	whether	SCONJ
ftr-294	1481	7	treasury	treasury	PROPN
ftr-294	1481	8	had	have	AUX
ftr-294	1481	9	adopted	adopt	VERB
ftr-294	1481	10	a	a	DET
ftr-294	1481	11	“	"	PUNCT
ftr-294	1481	12	permissible	permissible	ADJ
ftr-294	1481	13	construction	construction	NOUN
ftr-294	1481	14	”	"	PUNCT
ftr-294	1481	15	of	of	ADP
ftr-294	1481	16	section	section	NOUN
ftr-294	1481	17	7805(b)(3	7805(b)(3	NOUN
ftr-294	1481	18	)	)	PUNCT
ftr-294	1481	19	’s	’s	PART
ftr-294	1481	20	abuse	abuse	NOUN
ftr-294	1481	21	exception	exception	NOUN
ftr-294	1481	22	,	,	PUNCT
ftr-294	1481	23	courts	court	NOUN
ftr-294	1481	24	would	would	AUX
ftr-294	1481	25	apply	apply	VERB
ftr-294	1481	26	a	a	DET
ftr-294	1481	27	very	very	ADV
ftr-294	1481	28	similar	similar	ADJ
ftr-294	1481	29	analysis	analysis	NOUN
ftr-294	1481	30	as	as	ADP
ftr-294	1481	31	the	the	DET
ftr-294	1481	32	one	one	NOUN
ftr-294	1481	33	described	describe	VERB
ftr-294	1481	34	in	in	ADP
ftr-294	1481	35	section	section	NOUN
ftr-294	1481	36	iv(a)(4	iv(a)(4	PROPN
ftr-294	1481	37	)	)	PUNCT
ftr-294	1481	38	,	,	PUNCT
ftr-294	1481	39	asking	ask	VERB
ftr-294	1481	40	whether	whether	SCONJ
ftr-294	1481	41	congress	congress	PROPN
ftr-294	1481	42	had	have	AUX
ftr-294	1481	43	unambiguously	unambiguously	ADV
ftr-294	1481	44	foreclosed	foreclose	VERB
ftr-294	1481	45	any	any	DET
ftr-294	1481	46	particular	particular	ADJ
ftr-294	1481	47	interpretation	interpretation	NOUN
ftr-294	1481	48	of	of	ADP
ftr-294	1481	49	“	"	PUNCT
ftr-294	1481	50	tax	tax	NOUN
ftr-294	1481	51	abuse	abuse	NOUN
ftr-294	1481	52	.	.	PUNCT
ftr-294	1481	53	”	"	PUNCT
ftr-294	1482	1	in	in	ADP
ftr-294	1482	2	other	other	ADJ
ftr-294	1482	3	words	word	NOUN
ftr-294	1482	4	,	,	PUNCT
ftr-294	1482	5	the	the	DET
ftr-294	1482	6	analysis	analysis	NOUN
ftr-294	1482	7	at	at	ADP
ftr-294	1482	8	chevron	chevron	ADJ
ftr-294	1482	9	step	step	NOUN
ftr-294	1482	10	2	2	NUM
ftr-294	1482	11	might	might	AUX
ftr-294	1482	12	be	be	AUX
ftr-294	1482	13	seen	see	VERB
ftr-294	1482	14	to	to	PART
ftr-294	1482	15	“	"	PUNCT
ftr-294	1482	16	fold	fold	VERB
ftr-294	1482	17	in	in	ADP
ftr-294	1482	18	”	"	PUNCT
ftr-294	1482	19	on	on	ADP
ftr-294	1482	20	the	the	DET
ftr-294	1482	21	inquiry	inquiry	NOUN
ftr-294	1482	22	used	use	VERB
ftr-294	1482	23	by	by	ADP
ftr-294	1482	24	the	the	DET
ftr-294	1482	25	brown	brown	PROPN
ftr-294	1482	26	&	&	CCONJ
ftr-294	1482	27	williamson	williamson	PROPN
ftr-294	1482	28	court	court	PROPN
ftr-294	1482	29	at	at	ADP
ftr-294	1482	30	chevron	chevron	PROPN
ftr-294	1482	31	step	step	NOUN
ftr-294	1482	32	1	1	NUM
ftr-294	1482	33	,	,	PUNCT
ftr-294	1482	34	an	an	DET
ftr-294	1482	35	effect	effect	NOUN
ftr-294	1482	36	observed	observe	VERB
ftr-294	1482	37	by	by	ADP
ftr-294	1482	38	prominent	prominent	ADJ
ftr-294	1482	39	administrative	administrative	ADJ
ftr-294	1482	40	law	law	NOUN
ftr-294	1482	41	scholars	scholar	NOUN
ftr-294	1482	42	.	.	PUNCT
ftr-294	1483	1	322	322	NUM
ftr-294	1483	2	regardless	regardless	ADV
ftr-294	1483	3	of	of	ADP
ftr-294	1483	4	whether	whether	SCONJ
ftr-294	1483	5	the	the	DET
ftr-294	1483	6	inquiry	inquiry	NOUN
ftr-294	1483	7	falls	fall	VERB
ftr-294	1483	8	at	at	ADP
ftr-294	1483	9	chevron	chevron	ADJ
ftr-294	1483	10	step	step	NOUN
ftr-294	1483	11	1	1	NUM
ftr-294	1483	12	or	or	CCONJ
ftr-294	1483	13	2	2	NUM
ftr-294	1483	14	,	,	PUNCT
ftr-294	1483	15	if	if	SCONJ
ftr-294	1483	16	treasury	treasury	PROPN
ftr-294	1483	17	enacts	enact	VERB
ftr-294	1483	18	a	a	DET
ftr-294	1483	19	retroactive	retroactive	ADJ
ftr-294	1483	20	regulation	regulation	NOUN
ftr-294	1483	21	which	which	PRON
ftr-294	1483	22	interprets	interpret	VERB
ftr-294	1483	23	section	section	NOUN
ftr-294	1483	24	7805(b)(3	7805(b)(3	NOUN
ftr-294	1483	25	)	)	PUNCT
ftr-294	1483	26	’s	’s	PART
ftr-294	1483	27	abuse	abuse	NOUN
ftr-294	1483	28	exception	exception	NOUN
ftr-294	1483	29	in	in	ADP
ftr-294	1483	30	a	a	DET
ftr-294	1483	31	way	way	NOUN
ftr-294	1483	32	which	which	PRON
ftr-294	1483	33	permits	permit	VERB
ftr-294	1483	34	too	too	ADV
ftr-294	1483	35	great	great	ADJ
ftr-294	1483	36	an	an	DET
ftr-294	1483	37	alteration	alteration	NOUN
ftr-294	1483	38	to	to	ADP
ftr-294	1483	39	current	current	ADJ
ftr-294	1483	40	tax	tax	NOUN
ftr-294	1483	41	laws	law	NOUN
ftr-294	1483	42	,	,	PUNCT
ftr-294	1483	43	courts	court	NOUN
ftr-294	1483	44	should	should	AUX
ftr-294	1483	45	not	not	PART
ftr-294	1483	46	hesitate	hesitate	VERB
ftr-294	1483	47	to	to	PART
ftr-294	1483	48	invalidate	invalidate	VERB
ftr-294	1483	49	that	that	DET
ftr-294	1483	50	regulation	regulation	NOUN
ftr-294	1483	51	.	.	PUNCT
ftr-294	1484	1	the	the	DET
ftr-294	1484	2	318	318	NUM
ftr-294	1484	3	.	.	PUNCT
ftr-294	1485	1	i	i	PRON
ftr-294	1485	2	d.	d.	PROPN
ftr-294	1485	3	at	at	ADP
ftr-294	1485	4	724	724	NUM
ftr-294	1485	5	.	.	PUNCT
ftr-294	1486	1	319	319	NUM
ftr-294	1486	2	.	.	PUNCT
ftr-294	1487	1	i	i	PRON
ftr-294	1487	2	d.	d.	PROPN
ftr-294	1487	3	at	at	ADP
ftr-294	1487	4	731–32	731–32	PROPN
ftr-294	1487	5	.	.	PUNCT
ftr-294	1487	6	320	320	NUM
ftr-294	1487	7	.	.	PUNCT
ftr-294	1488	1	i	i	PRON
ftr-294	1488	2	d.	d.	PROPN
ftr-294	1488	3	at	at	ADP
ftr-294	1488	4	739	739	NUM
ftr-294	1488	5	.	.	PROPN
ftr-294	1488	6	321	321	NUM
ftr-294	1488	7	.	.	PUNCT
ftr-294	1489	1	i	i	PRON
ftr-294	1489	2	d.	d.	PROPN
ftr-294	1489	3	322	322	NUM
ftr-294	1489	4	.	.	PUNCT
ftr-294	1490	1	see	see	VERB
ftr-294	1490	2	matthew	matthew	PROPN
ftr-294	1490	3	c.	c.	PROPN
ftr-294	1490	4	stephenson	stephenson	PROPN
ftr-294	1490	5	&	&	CCONJ
ftr-294	1490	6	adrian	adrian	PROPN
ftr-294	1490	7	vermeule	vermeule	PROPN
ftr-294	1490	8	,	,	PUNCT
ftr-294	1490	9	chevron	chevron	NOUN
ftr-294	1490	10	has	have	VERB
ftr-294	1490	11	only	only	ADV
ftr-294	1490	12	one	one	NUM
ftr-294	1490	13	step	step	NOUN
ftr-294	1490	14	,	,	PUNCT
ftr-294	1490	15	95	95	NUM
ftr-294	1490	16	va	va	NOUN
ftr-294	1490	17	.	.	PUNCT
ftr-294	1491	1	l.	l.	PROPN
ftr-294	1491	2	rev	rev	VERB
ftr-294	1491	3	597	597	NUM
ftr-294	1491	4	,	,	PUNCT
ftr-294	1491	5	599	599	NUM
ftr-294	1491	6	(	(	PUNCT
ftr-294	1491	7	2009	2009	NUM
ftr-294	1491	8	)	)	PUNCT
ftr-294	1491	9	“	"	PUNCT
ftr-294	1491	10	step	step	VERB
ftr-294	1491	11	one	one	NUM
ftr-294	1491	12	is	be	AUX
ftr-294	1491	13	therefore	therefore	ADV
ftr-294	1491	14	nothing	nothing	PRON
ftr-294	1491	15	more	more	ADJ
ftr-294	1491	16	than	than	ADP
ftr-294	1491	17	a	a	DET
ftr-294	1491	18	special	special	ADJ
ftr-294	1491	19	case	case	NOUN
ftr-294	1491	20	of	of	ADP
ftr-294	1491	21	step	step	NOUN
ftr-294	1491	22	two	two	NUM
ftr-294	1491	23	,	,	PUNCT
ftr-294	1491	24	which	which	PRON
ftr-294	1491	25	implies	imply	VERB
ftr-294	1491	26	that	that	SCONJ
ftr-294	1491	27	all	all	DET
ftr-294	1491	28	step	step	VERB
ftr-294	1491	29	one	one	NUM
ftr-294	1491	30	opinions	opinion	NOUN
ftr-294	1491	31	could	could	AUX
ftr-294	1491	32	be	be	AUX
ftr-294	1491	33	written	write	VERB
ftr-294	1491	34	in	in	ADP
ftr-294	1491	35	the	the	DET
ftr-294	1491	36	language	language	NOUN
ftr-294	1491	37	of	of	ADP
ftr-294	1491	38	step	step	NOUN
ftr-294	1491	39	two	two	NUM
ftr-294	1491	40	.	.	PUNCT
ftr-294	1492	1	consider	consider	VERB
ftr-294	1492	2	,	,	PUNCT
ftr-294	1492	3	as	as	ADP
ftr-294	1492	4	an	an	DET
ftr-294	1492	5	example	example	NOUN
ftr-294	1492	6	,	,	PUNCT
ftr-294	1492	7	fda	fda	PROPN
ftr-294	1492	8	v.	v.	PROPN
ftr-294	1492	9	brown	brown	PROPN
ftr-294	1492	10	&	&	CCONJ
ftr-294	1492	11	williamson	williamson	PROPN
ftr-294	1492	12	tobacco	tobacco	PROPN
ftr-294	1492	13	,	,	PUNCT
ftr-294	1492	14	in	in	ADP
ftr-294	1492	15	which	which	PRON
ftr-294	1492	16	the	the	DET
ftr-294	1492	17	supreme	supreme	PROPN
ftr-294	1492	18	court	court	PROPN
ftr-294	1492	19	struck	strike	VERB
ftr-294	1492	20	down	down	ADP
ftr-294	1492	21	the	the	DET
ftr-294	1492	22	fda	fda	PROPN
ftr-294	1492	23	’s	’s	PART
ftr-294	1492	24	assertion	assertion	NOUN
ftr-294	1492	25	of	of	ADP
ftr-294	1492	26	statutory	statutory	ADJ
ftr-294	1492	27	jurisdiction	jurisdiction	NOUN
ftr-294	1492	28	over	over	ADP
ftr-294	1492	29	tobacco	tobacco	NOUN
ftr-294	1492	30	products	product	NOUN
ftr-294	1492	31	.	.	PUNCT
ftr-294	1493	1	the	the	DET
ftr-294	1493	2	court	court	NOUN
ftr-294	1493	3	reached	reach	VERB
ftr-294	1493	4	this	this	DET
ftr-294	1493	5	conclusion	conclusion	NOUN
ftr-294	1493	6	under	under	ADP
ftr-294	1493	7	step	step	NOUN
ftr-294	1493	8	one	one	NUM
ftr-294	1493	9	,	,	PUNCT
ftr-294	1493	10	asserting	assert	VERB
ftr-294	1493	11	that	that	SCONJ
ftr-294	1493	12	congress	congress	PROPN
ftr-294	1493	13	had	have	AUX
ftr-294	1493	14	expressed	express	VERB
ftr-294	1493	15	an	an	DET
ftr-294	1493	16	intention	intention	NOUN
ftr-294	1493	17	on	on	ADP
ftr-294	1493	18	the	the	DET
ftr-294	1493	19	‘	'	PUNCT
ftr-294	1493	20	precise	precise	ADJ
ftr-294	1493	21	question	question	NOUN
ftr-294	1493	22	’	'	PUNCT
ftr-294	1493	23	of	of	ADP
ftr-294	1493	24	whether	whether	SCONJ
ftr-294	1493	25	the	the	DET
ftr-294	1493	26	fda	fda	PROPN
ftr-294	1493	27	could	could	AUX
ftr-294	1493	28	regulate	regulate	VERB
ftr-294	1493	29	tobacco	tobacco	NOUN
ftr-294	1493	30	.	.	PUNCT
ftr-294	1494	1	it	it	PRON
ftr-294	1494	2	would	would	AUX
ftr-294	1494	3	have	have	AUX
ftr-294	1494	4	been	be	AUX
ftr-294	1494	5	equally	equally	ADV
ftr-294	1494	6	easy	easy	ADJ
ftr-294	1494	7	,	,	PUNCT
ftr-294	1494	8	however	however	ADV
ftr-294	1494	9	,	,	PUNCT
ftr-294	1494	10	for	for	SCONJ
ftr-294	1494	11	the	the	DET
ftr-294	1494	12	court	court	NOUN
ftr-294	1494	13	to	to	PART
ftr-294	1494	14	find	find	VERB
ftr-294	1494	15	under	under	ADP
ftr-294	1494	16	step	step	NOUN
ftr-294	1494	17	one	one	NUM
ftr-294	1494	18	that	that	PRON
ftr-294	1494	19	the	the	DET
ftr-294	1494	20	full	full	ADJ
ftr-294	1494	21	scope	scope	NOUN
ftr-294	1494	22	of	of	ADP
ftr-294	1494	23	the	the	DET
ftr-294	1494	24	fda	fda	PROPN
ftr-294	1494	25	’s	’s	PART
ftr-294	1494	26	statutory	statutory	ADJ
ftr-294	1494	27	jurisdiction	jurisdiction	NOUN
ftr-294	1494	28	is	be	AUX
ftr-294	1494	29	ambiguous	ambiguous	ADJ
ftr-294	1494	30	.	.	PUNCT
ftr-294	1494	31	.	.	PUNCT
ftr-294	1495	1	.	.	PUNCT
ftr-294	1496	1	but	but	CCONJ
ftr-294	1496	2	to	to	PART
ftr-294	1496	3	declare	declare	VERB
ftr-294	1496	4	that	that	SCONJ
ftr-294	1496	5	the	the	DET
ftr-294	1496	6	fda	fda	PROPN
ftr-294	1496	7	’s	’s	PART
ftr-294	1496	8	assertion	assertion	NOUN
ftr-294	1496	9	of	of	ADP
ftr-294	1496	10	jurisdiction	jurisdiction	NOUN
ftr-294	1496	11	over	over	ADP
ftr-294	1496	12	tobacco	tobacco	NOUN
ftr-294	1496	13	products	product	NOUN
ftr-294	1496	14	was	be	AUX
ftr-294	1496	15	unreasonable	unreasonable	ADJ
ftr-294	1496	16	under	under	ADP
ftr-294	1496	17	chevron	chevron	NOUN
ftr-294	1496	18	step	step	NOUN
ftr-294	1496	19	two	two	NUM
ftr-294	1496	20	,	,	PUNCT
ftr-294	1496	21	for	for	ADP
ftr-294	1496	22	precisely	precisely	ADV
ftr-294	1496	23	the	the	DET
ftr-294	1496	24	same	same	ADJ
ftr-294	1496	25	reasons	reason	NOUN
ftr-294	1496	26	the	the	DET
ftr-294	1496	27	court	court	NOUN
ftr-294	1496	28	advanced	advance	VERB
ftr-294	1496	29	in	in	ADP
ftr-294	1496	30	the	the	DET
ftr-294	1496	31	actual	actual	ADJ
ftr-294	1496	32	opinion	opinion	NOUN
ftr-294	1496	33	.	.	PUNCT
ftr-294	1496	34	”	"	PUNCT
ftr-294	1497	1	i	i	PRON
ftr-294	1497	2	d.	d.	VERB
ftr-294	1497	3	at	at	ADP
ftr-294	1497	4	599–600	599–600	NUM
ftr-294	1497	5	.	.	PUNCT
ftr-294	1498	1	2013	2013	NUM
ftr-294	1498	2	]	]	PUNCT
ftr-294	1498	3	tax	tax	NOUN
ftr-294	1498	4	abuse	abuse	NOUN
ftr-294	1498	5	according	accord	VERB
ftr-294	1498	6	to	to	ADP
ftr-294	1498	7	whom	whom	PRON
ftr-294	1498	8	?	?	PUNCT
ftr-294	1499	1	53	53	NUM
ftr-294	1499	2	interpretation	interpretation	NOUN
ftr-294	1499	3	of	of	ADP
ftr-294	1499	4	abuse	abuse	NOUN
ftr-294	1499	5	found	find	VERB
ftr-294	1499	6	in	in	ADP
ftr-294	1499	7	the	the	DET
ftr-294	1499	8	preamble	preamble	NOUN
ftr-294	1499	9	of	of	ADP
ftr-294	1499	10	regulation	regulation	NOUN
ftr-294	1499	11	1.752	1.752	NUM
ftr-294	1499	12	-	-	SYM
ftr-294	1499	13	6	6	NUM
ftr-294	1499	14	,	,	PUNCT
ftr-294	1499	15	however	however	ADV
ftr-294	1499	16	,	,	PUNCT
ftr-294	1499	17	would	would	AUX
ftr-294	1499	18	not	not	PART
ftr-294	1499	19	seem	seem	VERB
ftr-294	1499	20	to	to	PART
ftr-294	1499	21	come	come	VERB
ftr-294	1499	22	close	close	ADV
ftr-294	1499	23	to	to	ADP
ftr-294	1499	24	doing	do	VERB
ftr-294	1499	25	so	so	ADV
ftr-294	1499	26	.	.	PUNCT
ftr-294	1500	1	2	2	X
ftr-294	1500	2	.	.	X
ftr-294	1500	3	chevron	chevron	NOUN
ftr-294	1500	4	step	step	NOUN
ftr-294	1500	5	2	2	NUM
ftr-294	1500	6	as	as	ADP
ftr-294	1500	7	“	"	PUNCT
ftr-294	1500	8	hard	hard	ADJ
ftr-294	1500	9	look	look	NOUN
ftr-294	1500	10	”	"	PUNCT
ftr-294	1500	11	review	review	NOUN
ftr-294	1500	12	when	when	SCONJ
ftr-294	1500	13	reviewing	review	VERB
ftr-294	1500	14	agency	agency	NOUN
ftr-294	1500	15	rules	rule	NOUN
ftr-294	1500	16	under	under	ADP
ftr-294	1500	17	the	the	DET
ftr-294	1500	18	administrative	administrative	ADJ
ftr-294	1500	19	procedure	procedure	NOUN
ftr-294	1500	20	act	act	NOUN
ftr-294	1500	21	(	(	PUNCT
ftr-294	1500	22	apa	apa	PROPN
ftr-294	1500	23	)	)	PUNCT
ftr-294	1500	24	,	,	PUNCT
ftr-294	1500	25	courts	court	NOUN
ftr-294	1500	26	must	must	AUX
ftr-294	1500	27	determine	determine	VERB
ftr-294	1500	28	whether	whether	SCONJ
ftr-294	1500	29	the	the	DET
ftr-294	1500	30	agency	agency	NOUN
ftr-294	1500	31	action	action	NOUN
ftr-294	1500	32	was	be	AUX
ftr-294	1500	33	“	"	PUNCT
ftr-294	1500	34	arbitrary	arbitrary	ADJ
ftr-294	1500	35	or	or	CCONJ
ftr-294	1500	36	capricious	capricious	ADJ
ftr-294	1500	37	.	.	PUNCT
ftr-294	1500	38	.	.	PUNCT
ftr-294	1500	39	.	.	PUNCT
ftr-294	1500	40	.	.	PUNCT
ftr-294	1500	41	”	"	PUNCT
ftr-294	1501	1	323	323	NUM
ftr-294	1501	2	in	in	ADP
ftr-294	1501	3	this	this	DET
ftr-294	1501	4	context	context	NOUN
ftr-294	1501	5	,	,	PUNCT
ftr-294	1501	6	a	a	DET
ftr-294	1501	7	court	court	NOUN
ftr-294	1501	8	reviews	review	VERB
ftr-294	1501	9	the	the	DET
ftr-294	1501	10	process	process	NOUN
ftr-294	1501	11	by	by	ADP
ftr-294	1501	12	which	which	PRON
ftr-294	1501	13	the	the	DET
ftr-294	1501	14	agency	agency	NOUN
ftr-294	1501	15	arrived	arrive	VERB
ftr-294	1501	16	at	at	ADP
ftr-294	1501	17	the	the	DET
ftr-294	1501	18	rule	rule	NOUN
ftr-294	1501	19	,	,	PUNCT
ftr-294	1501	20	sometimes	sometimes	ADV
ftr-294	1501	21	referred	refer	VERB
ftr-294	1501	22	to	to	ADP
ftr-294	1501	23	as	as	ADP
ftr-294	1501	24	“	"	PUNCT
ftr-294	1501	25	hard	hard	ADJ
ftr-294	1501	26	look	look	NOUN
ftr-294	1501	27	”	"	PUNCT
ftr-294	1501	28	review	review	NOUN
ftr-294	1501	29	.	.	PUNCT
ftr-294	1502	1	324	324	NUM
ftr-294	1502	2	this	this	DET
ftr-294	1502	3	review	review	NOUN
ftr-294	1502	4	process	process	NOUN
ftr-294	1502	5	was	be	AUX
ftr-294	1502	6	articulated	articulate	VERB
ftr-294	1502	7	in	in	ADP
ftr-294	1502	8	motor	motor	NOUN
ftr-294	1502	9	vehicle	vehicle	NOUN
ftr-294	1502	10	manufacturers	manufacturers	PROPN
ftr-294	1502	11	association	association	PROPN
ftr-294	1502	12	of	of	ADP
ftr-294	1502	13	united	united	PROPN
ftr-294	1502	14	states	states	PROPN
ftr-294	1502	15	,	,	PUNCT
ftr-294	1502	16	inc	inc	PROPN
ftr-294	1502	17	.	.	PROPN
ftr-294	1503	1	v.	v.	ADP
ftr-294	1503	2	state	state	PROPN
ftr-294	1503	3	farm	farm	NOUN
ftr-294	1503	4	mutual	mutual	ADJ
ftr-294	1503	5	automobile	automobile	NOUN
ftr-294	1503	6	insurance	insurance	NOUN
ftr-294	1503	7	company	company	NOUN
ftr-294	1503	8	:	:	PUNCT
ftr-294	1503	9	325	325	NUM
ftr-294	1503	10	the	the	DET
ftr-294	1503	11	agency	agency	NOUN
ftr-294	1503	12	must	must	AUX
ftr-294	1503	13	examine	examine	VERB
ftr-294	1503	14	the	the	DET
ftr-294	1503	15	relevant	relevant	ADJ
ftr-294	1503	16	data	datum	NOUN
ftr-294	1503	17	and	and	CCONJ
ftr-294	1503	18	articulate	articulate	VERB
ftr-294	1503	19	a	a	DET
ftr-294	1503	20	satisfactory	satisfactory	ADJ
ftr-294	1503	21	explanation	explanation	NOUN
ftr-294	1503	22	for	for	ADP
ftr-294	1503	23	its	its	PRON
ftr-294	1503	24	action	action	NOUN
ftr-294	1503	25	including	include	VERB
ftr-294	1503	26	a	a	DET
ftr-294	1503	27	“	"	PUNCT
ftr-294	1503	28	rational	rational	ADJ
ftr-294	1503	29	connection	connection	NOUN
ftr-294	1503	30	between	between	ADP
ftr-294	1503	31	the	the	DET
ftr-294	1503	32	facts	fact	NOUN
ftr-294	1503	33	found	find	VERB
ftr-294	1503	34	and	and	CCONJ
ftr-294	1503	35	the	the	DET
ftr-294	1503	36	choice	choice	NOUN
ftr-294	1503	37	made	make	VERB
ftr-294	1503	38	.	.	PUNCT
ftr-294	1503	39	”	"	PUNCT
ftr-294	1503	40	.	.	PUNCT
ftr-294	1503	41	.	.	PUNCT
ftr-294	1504	1	.	.	PUNCT
ftr-294	1505	1	in	in	ADP
ftr-294	1505	2	reviewing	review	VERB
ftr-294	1505	3	that	that	DET
ftr-294	1505	4	explanation	explanation	NOUN
ftr-294	1505	5	,	,	PUNCT
ftr-294	1505	6	we	we	PRON
ftr-294	1505	7	must	must	AUX
ftr-294	1505	8	consider	consider	VERB
ftr-294	1505	9	whether	whether	SCONJ
ftr-294	1505	10	the	the	DET
ftr-294	1505	11	decision	decision	NOUN
ftr-294	1505	12	was	be	AUX
ftr-294	1505	13	based	base	VERB
ftr-294	1505	14	on	on	ADP
ftr-294	1505	15	a	a	DET
ftr-294	1505	16	“	"	PUNCT
ftr-294	1505	17	consideration	consideration	NOUN
ftr-294	1505	18	of	of	ADP
ftr-294	1505	19	the	the	DET
ftr-294	1505	20	relevant	relevant	ADJ
ftr-294	1505	21	factors	factor	NOUN
ftr-294	1505	22	and	and	CCONJ
ftr-294	1505	23	whether	whether	SCONJ
ftr-294	1505	24	there	there	PRON
ftr-294	1505	25	has	have	AUX
ftr-294	1505	26	been	be	AUX
ftr-294	1505	27	a	a	DET
ftr-294	1505	28	clear	clear	ADJ
ftr-294	1505	29	error	error	NOUN
ftr-294	1505	30	of	of	ADP
ftr-294	1505	31	judgment	judgment	NOUN
ftr-294	1505	32	.	.	PUNCT
ftr-294	1505	33	”	"	PUNCT
ftr-294	1505	34	.	.	PUNCT
ftr-294	1505	35	.	.	PUNCT
ftr-294	1505	36	.	.	PUNCT
ftr-294	1506	1	normally	normally	ADV
ftr-294	1506	2	,	,	PUNCT
ftr-294	1506	3	an	an	DET
ftr-294	1506	4	agency	agency	NOUN
ftr-294	1506	5	rule	rule	NOUN
ftr-294	1506	6	would	would	AUX
ftr-294	1506	7	be	be	AUX
ftr-294	1506	8	arbitrary	arbitrary	ADJ
ftr-294	1506	9	and	and	CCONJ
ftr-294	1506	10	capricious	capricious	ADJ
ftr-294	1506	11	if	if	SCONJ
ftr-294	1506	12	the	the	DET
ftr-294	1506	13	agency	agency	NOUN
ftr-294	1506	14	has	have	AUX
ftr-294	1506	15	relied	rely	VERB
ftr-294	1506	16	on	on	ADP
ftr-294	1506	17	factors	factor	NOUN
ftr-294	1506	18	which	which	PRON
ftr-294	1506	19	congress	congress	PROPN
ftr-294	1506	20	has	have	AUX
ftr-294	1506	21	not	not	PART
ftr-294	1506	22	intended	intend	VERB
ftr-294	1506	23	it	it	PRON
ftr-294	1506	24	to	to	PART
ftr-294	1506	25	consider	consider	VERB
ftr-294	1506	26	,	,	PUNCT
ftr-294	1506	27	entirely	entirely	ADV
ftr-294	1506	28	failed	fail	VERB
ftr-294	1506	29	to	to	PART
ftr-294	1506	30	consider	consider	VERB
ftr-294	1506	31	an	an	DET
ftr-294	1506	32	important	important	ADJ
ftr-294	1506	33	aspect	aspect	NOUN
ftr-294	1506	34	of	of	ADP
ftr-294	1506	35	the	the	DET
ftr-294	1506	36	problem	problem	NOUN
ftr-294	1506	37	,	,	PUNCT
ftr-294	1506	38	offered	offer	VERB
ftr-294	1506	39	an	an	DET
ftr-294	1506	40	explanation	explanation	NOUN
ftr-294	1506	41	for	for	ADP
ftr-294	1506	42	its	its	PRON
ftr-294	1506	43	decision	decision	NOUN
ftr-294	1506	44	that	that	PRON
ftr-294	1506	45	runs	run	VERB
ftr-294	1506	46	counter	counter	ADV
ftr-294	1506	47	to	to	ADP
ftr-294	1506	48	the	the	DET
ftr-294	1506	49	evidence	evidence	NOUN
ftr-294	1506	50	before	before	ADP
ftr-294	1506	51	the	the	DET
ftr-294	1506	52	agency	agency	NOUN
ftr-294	1506	53	,	,	PUNCT
ftr-294	1506	54	or	or	CCONJ
ftr-294	1506	55	is	be	AUX
ftr-294	1506	56	so	so	ADV
ftr-294	1506	57	implausible	implausible	ADJ
ftr-294	1506	58	that	that	SCONJ
ftr-294	1506	59	it	it	PRON
ftr-294	1506	60	could	could	AUX
ftr-294	1506	61	not	not	PART
ftr-294	1506	62	be	be	AUX
ftr-294	1506	63	ascribed	ascribe	VERB
ftr-294	1506	64	to	to	ADP
ftr-294	1506	65	a	a	DET
ftr-294	1506	66	difference	difference	NOUN
ftr-294	1506	67	in	in	ADP
ftr-294	1506	68	view	view	NOUN
ftr-294	1506	69	or	or	CCONJ
ftr-294	1506	70	the	the	DET
ftr-294	1506	71	product	product	NOUN
ftr-294	1506	72	of	of	ADP
ftr-294	1506	73	agency	agency	NOUN
ftr-294	1506	74	expertise	expertise	NOUN
ftr-294	1506	75	.	.	PUNCT
ftr-294	1506	76	”	"	PUNCT
ftr-294	1507	1	326	326	NUM
ftr-294	1507	2	although	although	SCONJ
ftr-294	1507	3	the	the	DET
ftr-294	1507	4	supreme	supreme	PROPN
ftr-294	1507	5	court	court	PROPN
ftr-294	1507	6	has	have	AUX
ftr-294	1507	7	not	not	PART
ftr-294	1507	8	formally	formally	ADV
ftr-294	1507	9	adopted	adopt	VERB
ftr-294	1507	10	this	this	DET
ftr-294	1507	11	processfocused	processfocuse	VERB
ftr-294	1507	12	formulation	formulation	NOUN
ftr-294	1507	13	in	in	ADP
ftr-294	1507	14	determining	determine	VERB
ftr-294	1507	15	whether	whether	SCONJ
ftr-294	1507	16	an	an	DET
ftr-294	1507	17	agency	agency	NOUN
ftr-294	1507	18	interpretation	interpretation	NOUN
ftr-294	1507	19	is	be	AUX
ftr-294	1507	20	“	"	PUNCT
ftr-294	1507	21	arbitrary	arbitrary	ADJ
ftr-294	1507	22	and	and	CCONJ
ftr-294	1507	23	capricious	capricious	ADJ
ftr-294	1507	24	”	"	PUNCT
ftr-294	1507	25	under	under	ADP
ftr-294	1507	26	chevron	chevron	NOUN
ftr-294	1507	27	step	step	NOUN
ftr-294	1507	28	2	2	NUM
ftr-294	1507	29	,	,	PUNCT
ftr-294	1507	30	it	it	PRON
ftr-294	1507	31	seems	seem	VERB
ftr-294	1507	32	to	to	PART
ftr-294	1507	33	have	have	AUX
ftr-294	1507	34	equated	equate	VERB
ftr-294	1507	35	323	323	NUM
ftr-294	1507	36	.	.	NOUN
ftr-294	1507	37	5	5	NUM
ftr-294	1507	38	u.s.c	u.s.c	NOUN
ftr-294	1507	39	.	.	PUNCT
ftr-294	1508	1	§	§	PROPN
ftr-294	1508	2	706(2)(a	706(2)(a	NUM
ftr-294	1508	3	)	)	PUNCT
ftr-294	1508	4	(	(	PUNCT
ftr-294	1508	5	2000	2000	NUM
ftr-294	1508	6	)	)	PUNCT
ftr-294	1508	7	.	.	PUNCT
ftr-294	1509	1	324	324	X
ftr-294	1509	2	.	.	PUNCT
ftr-294	1510	1	see	see	VERB
ftr-294	1510	2	kathryn	kathryn	PROPN
ftr-294	1510	3	a.	a.	PROPN
ftr-294	1510	4	watts	watts	PROPN
ftr-294	1510	5	,	,	PUNCT
ftr-294	1510	6	proposing	propose	VERB
ftr-294	1510	7	a	a	DET
ftr-294	1510	8	place	place	NOUN
ftr-294	1510	9	for	for	ADP
ftr-294	1510	10	politics	politic	NOUN
ftr-294	1510	11	in	in	ADP
ftr-294	1510	12	arbitrary	arbitrary	ADJ
ftr-294	1510	13	and	and	CCONJ
ftr-294	1510	14	capricious	capricious	ADJ
ftr-294	1510	15	review	review	NOUN
ftr-294	1510	16	,	,	PUNCT
ftr-294	1510	17	119	119	NUM
ftr-294	1510	18	yale	yale	PROPN
ftr-294	1510	19	l.j	l.j	PROPN
ftr-294	1510	20	.	.	PROPN
ftr-294	1510	21	2	2	NUM
ftr-294	1510	22	,	,	PUNCT
ftr-294	1510	23	n.1	n.1	PRON
ftr-294	1510	24	(	(	PUNCT
ftr-294	1510	25	2009	2009	NUM
ftr-294	1510	26	)	)	PUNCT
ftr-294	1510	27	.	.	PUNCT
ftr-294	1511	1	(	(	PUNCT
ftr-294	1511	2	“	"	PUNCT
ftr-294	1511	3	the	the	DET
ftr-294	1511	4	term	term	NOUN
ftr-294	1511	5	‘	'	PUNCT
ftr-294	1511	6	hard	hard	ADJ
ftr-294	1511	7	look	look	NOUN
ftr-294	1511	8	’	'	PUNCT
ftr-294	1511	9	review	review	NOUN
ftr-294	1511	10	developed	develop	VERB
ftr-294	1511	11	in	in	ADP
ftr-294	1511	12	the	the	DET
ftr-294	1511	13	d.c	d.c	PROPN
ftr-294	1511	14	.	.	PROPN
ftr-294	1511	15	circuit	circuit	PROPN
ftr-294	1511	16	as	as	ADP
ftr-294	1511	17	a	a	DET
ftr-294	1511	18	judicial	judicial	ADJ
ftr-294	1511	19	gloss	gloss	NOUN
ftr-294	1511	20	on	on	ADP
ftr-294	1511	21	the	the	DET
ftr-294	1511	22	meaning	meaning	NOUN
ftr-294	1511	23	of	of	ADP
ftr-294	1511	24	the	the	DET
ftr-294	1511	25	apa	apa	PROPN
ftr-294	1511	26	’s	’s	PART
ftr-294	1511	27	arbitrary	arbitrary	ADJ
ftr-294	1511	28	and	and	CCONJ
ftr-294	1511	29	capricious	capricious	ADJ
ftr-294	1511	30	test	test	NOUN
ftr-294	1511	31	.	.	PUNCT
ftr-294	1511	32	”	"	PUNCT
ftr-294	1511	33	)	)	PUNCT
ftr-294	1512	1	(	(	PUNCT
ftr-294	1512	2	citing	cite	VERB
ftr-294	1512	3	matthew	matthew	PROPN
ftr-294	1512	4	warren	warren	PROPN
ftr-294	1512	5	,	,	PUNCT
ftr-294	1512	6	active	active	ADJ
ftr-294	1512	7	judging	judging	NOUN
ftr-294	1512	8	:	:	PUNCT
ftr-294	1512	9	judicial	judicial	ADJ
ftr-294	1512	10	philosophy	philosophy	NOUN
ftr-294	1512	11	and	and	CCONJ
ftr-294	1512	12	the	the	DET
ftr-294	1512	13	development	development	NOUN
ftr-294	1512	14	of	of	ADP
ftr-294	1512	15	the	the	DET
ftr-294	1512	16	hard	hard	ADJ
ftr-294	1512	17	look	look	NOUN
ftr-294	1512	18	doctrine	doctrine	NOUN
ftr-294	1512	19	in	in	ADP
ftr-294	1512	20	the	the	DET
ftr-294	1512	21	d.c	d.c	PROPN
ftr-294	1512	22	.	.	PROPN
ftr-294	1512	23	circuit	circuit	PROPN
ftr-294	1512	24	,	,	PUNCT
ftr-294	1513	1	90	90	NUM
ftr-294	1513	2	geo	geo	PROPN
ftr-294	1513	3	.	.	PUNCT
ftr-294	1513	4	l.j	l.j	PROPN
ftr-294	1513	5	.	.	PROPN
ftr-294	1513	6	2599	2599	NUM
ftr-294	1513	7	(	(	PUNCT
ftr-294	1513	8	2002	2002	NUM
ftr-294	1513	9	)	)	PUNCT
ftr-294	1513	10	)	)	PUNCT
ftr-294	1513	11	.	.	PUNCT
ftr-294	1514	1	325	325	NUM
ftr-294	1514	2	.	.	X
ftr-294	1515	1	463	463	NUM
ftr-294	1515	2	u.s	u.s	PROPN
ftr-294	1515	3	.	.	PROPN
ftr-294	1515	4	29	29	NUM
ftr-294	1515	5	(	(	PUNCT
ftr-294	1515	6	1983	1983	NUM
ftr-294	1515	7	)	)	PUNCT
ftr-294	1515	8	.	.	PUNCT
ftr-294	1516	1	326	326	NUM
ftr-294	1516	2	.	.	PUNCT
ftr-294	1517	1	i	i	PRON
ftr-294	1517	2	d.	d.	PROPN
ftr-294	1517	3	at	at	ADP
ftr-294	1517	4	43	43	NUM
ftr-294	1517	5	(	(	PUNCT
ftr-294	1517	6	citing	cite	VERB
ftr-294	1517	7	burlington	burlington	PROPN
ftr-294	1517	8	truck	truck	NOUN
ftr-294	1517	9	lines	line	NOUN
ftr-294	1517	10	v.	v.	ADP
ftr-294	1517	11	united	united	PROPN
ftr-294	1517	12	states	states	PROPN
ftr-294	1517	13	,	,	PUNCT
ftr-294	1517	14	371	371	NUM
ftr-294	1517	15	u.s	u.s	PROPN
ftr-294	1517	16	.	.	PROPN
ftr-294	1517	17	156	156	NUM
ftr-294	1517	18	,	,	PUNCT
ftr-294	1517	19	83	83	NUM
ftr-294	1517	20	s.	s.	PROPN
ftr-294	1517	21	ct	ct	PROPN
ftr-294	1517	22	.	.	PROPN
ftr-294	1517	23	239	239	NUM
ftr-294	1517	24	,	,	PUNCT
ftr-294	1517	25	9	9	NUM
ftr-294	1517	26	l.	l.	NOUN
ftr-294	1517	27	ed.2d	ed.2d	PROPN
ftr-294	1517	28	207	207	NUM
ftr-294	1517	29	(	(	PUNCT
ftr-294	1517	30	1962	1962	NUM
ftr-294	1517	31	)	)	PUNCT
ftr-294	1517	32	;	;	PUNCT
ftr-294	1517	33	bowman	bowman	PROPN
ftr-294	1517	34	transportation	transportation	PROPN
ftr-294	1517	35	,	,	PUNCT
ftr-294	1517	36	inc	inc	PROPN
ftr-294	1517	37	.	.	PROPN
ftr-294	1518	1	v.	v.	ADP
ftr-294	1518	2	arkansas	arkansas	PROPN
ftr-294	1518	3	-	-	PUNCT
ftr-294	1518	4	best	good	ADJ
ftr-294	1518	5	freight	freight	NOUN
ftr-294	1518	6	system	system	NOUN
ftr-294	1518	7	,	,	PUNCT
ftr-294	1518	8	419	419	NUM
ftr-294	1518	9	u.s	u.s	PROPN
ftr-294	1518	10	.	.	PROPN
ftr-294	1518	11	281	281	NUM
ftr-294	1518	12	,	,	PUNCT
ftr-294	1518	13	285	285	NUM
ftr-294	1518	14	,	,	PUNCT
ftr-294	1518	15	95	95	NUM
ftr-294	1518	16	s.	s.	PROPN
ftr-294	1518	17	ct	ct	PROPN
ftr-294	1518	18	.	.	PROPN
ftr-294	1518	19	438	438	NUM
ftr-294	1518	20	,	,	PUNCT
ftr-294	1518	21	442	442	NUM
ftr-294	1518	22	(	(	PUNCT
ftr-294	1518	23	1974	1974	NUM
ftr-294	1518	24	)	)	PUNCT
ftr-294	1519	1	;	;	PUNCT
ftr-294	1519	2	citizens	citizen	NOUN
ftr-294	1519	3	to	to	PART
ftr-294	1519	4	preserve	preserve	VERB
ftr-294	1519	5	overton	overton	PROPN
ftr-294	1519	6	park	park	PROPN
ftr-294	1519	7	v.	v.	PROPN
ftr-294	1519	8	volpe	volpe	PROPN
ftr-294	1519	9	,	,	PUNCT
ftr-294	1519	10	401	401	NUM
ftr-294	1519	11	u.s	u.s	PROPN
ftr-294	1519	12	.	.	PROPN
ftr-294	1519	13	402	402	NUM
ftr-294	1519	14	,	,	PUNCT
ftr-294	1519	15	416	416	NUM
ftr-294	1519	16	,	,	PUNCT
ftr-294	1519	17	91	91	NUM
ftr-294	1519	18	s.	s.	PROPN
ftr-294	1519	19	ct	ct	PROPN
ftr-294	1519	20	.	.	PROPN
ftr-294	1519	21	814	814	NUM
ftr-294	1519	22	,	,	PUNCT
ftr-294	1519	23	823	823	NUM
ftr-294	1519	24	(	(	PUNCT
ftr-294	1519	25	1971	1971	NUM
ftr-294	1519	26	)	)	PUNCT
ftr-294	1519	27	)	)	PUNCT
ftr-294	1519	28	.	.	PUNCT
ftr-294	1520	1	54	54	NUM
ftr-294	1520	2	florida	florida	PROPN
ftr-294	1520	3	tax	tax	NOUN
ftr-294	1520	4	review	review	NOUN
ftr-294	1520	5	vol	vol	NOUN
ftr-294	1520	6	.	.	PUNCT
ftr-294	1521	1	15:1	15:1	NUM
ftr-294	1521	2	the	the	DET
ftr-294	1521	3	two	two	NUM
ftr-294	1521	4	inquiries	inquiry	NOUN
ftr-294	1521	5	in	in	ADP
ftr-294	1521	6	dicta	dicta	ADJ
ftr-294	1521	7	.	.	PUNCT
ftr-294	1522	1	327	327	NUM
ftr-294	1522	2	furthermore	furthermore	ADV
ftr-294	1522	3	,	,	PUNCT
ftr-294	1522	4	the	the	DET
ftr-294	1522	5	federal	federal	ADJ
ftr-294	1522	6	circuit	circuit	NOUN
ftr-294	1522	7	recently	recently	ADV
ftr-294	1522	8	found	find	VERB
ftr-294	1522	9	that	that	SCONJ
ftr-294	1522	10	a	a	DET
ftr-294	1522	11	treasury	treasury	NOUN
ftr-294	1522	12	regulation	regulation	NOUN
ftr-294	1522	13	was	be	AUX
ftr-294	1522	14	an	an	DET
ftr-294	1522	15	impermissible	impermissible	ADJ
ftr-294	1522	16	interpretation	interpretation	NOUN
ftr-294	1522	17	of	of	ADP
ftr-294	1522	18	the	the	DET
ftr-294	1522	19	code	code	NOUN
ftr-294	1522	20	under	under	ADP
ftr-294	1522	21	chevron	chevron	NOUN
ftr-294	1522	22	’s	’s	PART
ftr-294	1522	23	second	second	ADJ
ftr-294	1522	24	step	step	NOUN
ftr-294	1522	25	because	because	SCONJ
ftr-294	1522	26	,	,	PUNCT
ftr-294	1522	27	inter	inter	PROPN
ftr-294	1522	28	alia	alia	NOUN
ftr-294	1522	29	,	,	PUNCT
ftr-294	1522	30	it	it	PRON
ftr-294	1522	31	“	"	PUNCT
ftr-294	1522	32	violate[d	violate[d	PROPN
ftr-294	1522	33	]	]	PUNCT
ftr-294	1522	34	the	the	DET
ftr-294	1522	35	state	state	NOUN
ftr-294	1522	36	farm	farm	NOUN
ftr-294	1522	37	requirement	requirement	NOUN
ftr-294	1522	38	that	that	SCONJ
ftr-294	1522	39	treasury	treasury	PROPN
ftr-294	1522	40	provide	provide	VERB
ftr-294	1522	41	a	a	DET
ftr-294	1522	42	reasoned	reason	VERB
ftr-294	1522	43	explanation	explanation	NOUN
ftr-294	1522	44	for	for	ADP
ftr-294	1522	45	adopting	adopt	VERB
ftr-294	1522	46	a	a	DET
ftr-294	1522	47	regulation	regulation	NOUN
ftr-294	1522	48	.	.	PUNCT
ftr-294	1522	49	”	"	PUNCT
ftr-294	1523	1	328	328	NUM
ftr-294	1523	2	for	for	ADP
ftr-294	1523	3	treasury	treasury	PROPN
ftr-294	1523	4	’s	’s	PART
ftr-294	1523	5	interpretation	interpretation	NOUN
ftr-294	1523	6	of	of	ADP
ftr-294	1523	7	the	the	DET
ftr-294	1523	8	abuse	abuse	NOUN
ftr-294	1523	9	exception	exception	NOUN
ftr-294	1523	10	within	within	ADP
ftr-294	1523	11	section	section	NOUN
ftr-294	1523	12	7805(b)(3	7805(b)(3	NOUN
ftr-294	1523	13	)	)	PUNCT
ftr-294	1523	14	to	to	PART
ftr-294	1523	15	survive	survive	VERB
ftr-294	1523	16	this	this	DET
ftr-294	1523	17	alternative	alternative	ADJ
ftr-294	1523	18	formulation	formulation	NOUN
ftr-294	1523	19	of	of	ADP
ftr-294	1523	20	chevron	chevron	NOUN
ftr-294	1523	21	step	step	NOUN
ftr-294	1523	22	2	2	NUM
ftr-294	1523	23	,	,	PUNCT
ftr-294	1523	24	treasury	treasury	PROPN
ftr-294	1523	25	must	must	AUX
ftr-294	1523	26	engage	engage	VERB
ftr-294	1523	27	in	in	ADP
ftr-294	1523	28	deliberate	deliberate	ADJ
ftr-294	1523	29	efforts	effort	NOUN
ftr-294	1523	30	to	to	PART
ftr-294	1523	31	distinguish	distinguish	VERB
ftr-294	1523	32	“	"	PUNCT
ftr-294	1523	33	abusive	abusive	ADJ
ftr-294	1523	34	”	"	PUNCT
ftr-294	1523	35	from	from	ADP
ftr-294	1523	36	“	"	PUNCT
ftr-294	1523	37	non	non	ADJ
ftr-294	1523	38	-	-	ADJ
ftr-294	1523	39	abusive	abusive	ADJ
ftr-294	1523	40	”	"	PUNCT
ftr-294	1523	41	transactions	transaction	NOUN
ftr-294	1523	42	and	and	CCONJ
ftr-294	1523	43	show	show	VERB
ftr-294	1523	44	this	this	DET
ftr-294	1523	45	analysis	analysis	NOUN
ftr-294	1523	46	in	in	ADP
ftr-294	1523	47	the	the	DET
ftr-294	1523	48	federal	federal	ADJ
ftr-294	1523	49	register	register	NOUN
ftr-294	1523	50	,	,	PUNCT
ftr-294	1523	51	explaining	explain	VERB
ftr-294	1523	52	its	its	PRON
ftr-294	1523	53	rationale	rationale	NOUN
ftr-294	1523	54	for	for	ADP
ftr-294	1523	55	concluding	conclude	VERB
ftr-294	1523	56	that	that	SCONJ
ftr-294	1523	57	a	a	DET
ftr-294	1523	58	particular	particular	ADJ
ftr-294	1523	59	transaction	transaction	NOUN
ftr-294	1523	60	(	(	PUNCT
ftr-294	1523	61	or	or	CCONJ
ftr-294	1523	62	set	set	NOUN
ftr-294	1523	63	of	of	ADP
ftr-294	1523	64	transactions	transaction	NOUN
ftr-294	1523	65	)	)	PUNCT
ftr-294	1523	66	constitutes	constitute	VERB
ftr-294	1523	67	abuse	abuse	NOUN
ftr-294	1523	68	.	.	PUNCT
ftr-294	1524	1	to	to	PART
ftr-294	1524	2	illustrate	illustrate	VERB
ftr-294	1524	3	,	,	PUNCT
ftr-294	1524	4	treasury	treasury	PROPN
ftr-294	1524	5	might	might	AUX
ftr-294	1524	6	have	have	AUX
ftr-294	1524	7	bolstered	bolster	VERB
ftr-294	1524	8	its	its	PRON
ftr-294	1524	9	analysis	analysis	NOUN
ftr-294	1524	10	in	in	ADP
ftr-294	1524	11	the	the	DET
ftr-294	1524	12	preamble	preamble	NOUN
ftr-294	1524	13	of	of	ADP
ftr-294	1524	14	regulation	regulation	NOUN
ftr-294	1524	15	section	section	NOUN
ftr-294	1524	16	1.752	1.752	NUM
ftr-294	1524	17	-	-	SYM
ftr-294	1524	18	6	6	NUM
ftr-294	1524	19	by	by	ADP
ftr-294	1524	20	incorporating	incorporate	VERB
ftr-294	1524	21	the	the	DET
ftr-294	1524	22	strong	strong	ADJ
ftr-294	1524	23	arguments	argument	NOUN
ftr-294	1524	24	advanced	advance	VERB
ftr-294	1524	25	by	by	ADP
ftr-294	1524	26	the	the	DET
ftr-294	1524	27	department	department	PROPN
ftr-294	1524	28	of	of	ADP
ftr-294	1524	29	justice	justice	NOUN
ftr-294	1524	30	in	in	ADP
ftr-294	1524	31	the	the	DET
ftr-294	1524	32	son	son	NOUN
ftr-294	1524	33	-	-	PUNCT
ftr-294	1524	34	ofboss	ofboss	PROPN
ftr-294	1524	35	litigation	litigation	NOUN
ftr-294	1524	36	described	describe	VERB
ftr-294	1524	37	in	in	ADP
ftr-294	1524	38	section	section	NOUN
ftr-294	1524	39	iv	iv	PROPN
ftr-294	1524	40	.	.	PUNCT
ftr-294	1525	1	treasury	treasury	PROPN
ftr-294	1525	2	might	might	AUX
ftr-294	1525	3	have	have	AUX
ftr-294	1525	4	,	,	PUNCT
ftr-294	1525	5	for	for	ADP
ftr-294	1525	6	example	example	NOUN
ftr-294	1525	7	,	,	PUNCT
ftr-294	1525	8	stated	state	VERB
ftr-294	1525	9	that	that	SCONJ
ftr-294	1525	10	regulation	regulation	NOUN
ftr-294	1525	11	section	section	NOUN
ftr-294	1525	12	1.752	1.752	NUM
ftr-294	1525	13	-	-	SYM
ftr-294	1525	14	6	6	NUM
ftr-294	1525	15	was	be	AUX
ftr-294	1525	16	necessary	necessary	ADJ
ftr-294	1525	17	to	to	PART
ftr-294	1525	18	prevent	prevent	VERB
ftr-294	1525	19	abuse	abuse	NOUN
ftr-294	1525	20	for	for	ADP
ftr-294	1525	21	the	the	DET
ftr-294	1525	22	following	follow	VERB
ftr-294	1525	23	reasons	reason	NOUN
ftr-294	1525	24	:	:	PUNCT
ftr-294	1525	25			PRON
ftr-294	1525	26	the	the	DET
ftr-294	1525	27	transaction	transaction	NOUN
ftr-294	1525	28	addressed	address	VERB
ftr-294	1525	29	by	by	ADP
ftr-294	1525	30	regulation	regulation	NOUN
ftr-294	1525	31	section	section	NOUN
ftr-294	1525	32	1.752	1.752	NUM
ftr-294	1525	33	-	-	SYM
ftr-294	1525	34	6	6	NUM
ftr-294	1525	35	is	be	AUX
ftr-294	1525	36	the	the	DET
ftr-294	1525	37	partnership	partnership	NOUN
ftr-294	1525	38	analogue	analogue	NOUN
ftr-294	1525	39	to	to	ADP
ftr-294	1525	40	the	the	DET
ftr-294	1525	41	coltec	coltec	ADJ
ftr-294	1525	42	transaction	transaction	NOUN
ftr-294	1525	43	to	to	PART
ftr-294	1525	44	which	which	DET
ftr-294	1525	45	code	code	NOUN
ftr-294	1525	46	section	section	NOUN
ftr-294	1525	47	358	358	NUM
ftr-294	1525	48	responds	respond	VERB
ftr-294	1525	49	,	,	PUNCT
ftr-294	1525	50	and	and	CCONJ
ftr-294	1525	51	without	without	ADP
ftr-294	1525	52	it	it	PRON
ftr-294	1525	53	,	,	PUNCT
ftr-294	1525	54	section	section	NOUN
ftr-294	1525	55	358	358	NUM
ftr-294	1525	56	would	would	AUX
ftr-294	1525	57	be	be	AUX
ftr-294	1525	58	rendered	render	VERB
ftr-294	1525	59	“	"	PUNCT
ftr-294	1525	60	impotent	impotent	ADJ
ftr-294	1525	61	.	.	PUNCT
ftr-294	1525	62	”	"	PUNCT
ftr-294	1526	1	329	329	NUM
ftr-294	1526	2			DET
ftr-294	1526	3	“	"	PUNCT
ftr-294	1526	4	abuse	abuse	NOUN
ftr-294	1526	5	”	"	PUNCT
ftr-294	1526	6	should	should	AUX
ftr-294	1526	7	be	be	AUX
ftr-294	1526	8	interpreted	interpret	VERB
ftr-294	1526	9	broadly	broadly	ADV
ftr-294	1526	10	like	like	ADP
ftr-294	1526	11	the	the	DET
ftr-294	1526	12	other	other	ADJ
ftr-294	1526	13	anti	anti	ADJ
ftr-294	1526	14	-	-	ADJ
ftr-294	1526	15	abuse	abuse	ADJ
ftr-294	1526	16	provisions	provision	NOUN
ftr-294	1526	17	found	find	VERB
ftr-294	1526	18	in	in	ADP
ftr-294	1526	19	the	the	DET
ftr-294	1526	20	code	code	NOUN
ftr-294	1526	21	and	and	CCONJ
ftr-294	1526	22	regulations	regulation	NOUN
ftr-294	1526	23	.	.	PUNCT
ftr-294	1527	1	in	in	ADP
ftr-294	1527	2	fact	fact	NOUN
ftr-294	1527	3	,	,	PUNCT
ftr-294	1527	4	it	it	PRON
ftr-294	1527	5	is	be	AUX
ftr-294	1527	6	likely	likely	ADJ
ftr-294	1527	7	that	that	SCONJ
ftr-294	1527	8	cobra	cobra	NOUN
ftr-294	1527	9	transactions	transaction	NOUN
ftr-294	1527	10	also	also	ADV
ftr-294	1527	11	violate	violate	VERB
ftr-294	1527	12	some	some	PRON
ftr-294	1527	13	of	of	ADP
ftr-294	1527	14	these	these	DET
ftr-294	1527	15	rules	rule	NOUN
ftr-294	1527	16	.	.	PUNCT
ftr-294	1528	1	330	330	NUM
ftr-294	1528	2			PRON
ftr-294	1528	3	“	"	PUNCT
ftr-294	1528	4	abuse	abuse	NOUN
ftr-294	1528	5	”	"	PUNCT
ftr-294	1528	6	is	be	AUX
ftr-294	1528	7	not	not	PART
ftr-294	1528	8	synonymous	synonymous	ADJ
ftr-294	1528	9	with	with	ADP
ftr-294	1528	10	a	a	DET
ftr-294	1528	11	lack	lack	NOUN
ftr-294	1528	12	of	of	ADP
ftr-294	1528	13	economic	economic	ADJ
ftr-294	1528	14	substance	substance	NOUN
ftr-294	1528	15	.	.	PUNCT
ftr-294	1529	1	“	"	PUNCT
ftr-294	1529	2	statutes	statute	NOUN
ftr-294	1529	3	can	can	AUX
ftr-294	1529	4	be	be	AUX
ftr-294	1529	5	operated	operate	VERB
ftr-294	1529	6	so	so	ADV
ftr-294	1529	7	as	as	SCONJ
ftr-294	1529	8	to	to	PART
ftr-294	1529	9	produce	produce	VERB
ftr-294	1529	10	various	various	ADJ
ftr-294	1529	11	types	type	NOUN
ftr-294	1529	12	of	of	ADP
ftr-294	1529	13	abuse	abuse	NOUN
ftr-294	1529	14	”	"	PUNCT
ftr-294	1529	15	to	to	ADP
ftr-294	1529	16	the	the	DET
ftr-294	1529	17	point	point	NOUN
ftr-294	1529	18	where	where	SCONJ
ftr-294	1529	19	the	the	DET
ftr-294	1529	20	327	327	NUM
ftr-294	1529	21	.	.	PUNCT
ftr-294	1530	1	but	but	CCONJ
ftr-294	1530	2	see	see	VERB
ftr-294	1530	3	judulang	judulang	PROPN
ftr-294	1530	4	v.	v.	PROPN
ftr-294	1530	5	holder	holder	PROPN
ftr-294	1530	6	,	,	PUNCT
ftr-294	1530	7	132	132	NUM
ftr-294	1530	8	s.	s.	PROPN
ftr-294	1530	9	ct	ct	PROPN
ftr-294	1530	10	.	.	PUNCT
ftr-294	1531	1	476	476	NUM
ftr-294	1531	2	,	,	PUNCT
ftr-294	1531	3	476	476	NUM
ftr-294	1531	4	n.7	n.7	X
ftr-294	1531	5	(	(	PUNCT
ftr-294	1531	6	2011	2011	NUM
ftr-294	1531	7	)	)	PUNCT
ftr-294	1531	8	.	.	PUNCT
ftr-294	1532	1	(	(	PUNCT
ftr-294	1532	2	“	"	PUNCT
ftr-294	1532	3	the	the	DET
ftr-294	1532	4	government	government	NOUN
ftr-294	1532	5	urges	urge	VERB
ftr-294	1532	6	us	we	PRON
ftr-294	1532	7	instead	instead	ADV
ftr-294	1532	8	to	to	PART
ftr-294	1532	9	analyze	analyze	VERB
ftr-294	1532	10	this	this	DET
ftr-294	1532	11	case	case	NOUN
ftr-294	1532	12	under	under	ADP
ftr-294	1532	13	the	the	DET
ftr-294	1532	14	second	second	ADJ
ftr-294	1532	15	step	step	NOUN
ftr-294	1532	16	of	of	ADP
ftr-294	1532	17	the	the	DET
ftr-294	1532	18	test	test	NOUN
ftr-294	1532	19	we	we	PRON
ftr-294	1532	20	announced	announce	VERB
ftr-294	1532	21	in	in	ADP
ftr-294	1532	22	chevron	chevron	PROPN
ftr-294	1532	23	u.s.a	u.s.a	PROPN
ftr-294	1532	24	.	.	PROPN
ftr-294	1532	25	inc	inc	PROPN
ftr-294	1532	26	.	.	PROPN
ftr-294	1533	1	v.	v.	ADP
ftr-294	1533	2	natural	natural	ADJ
ftr-294	1533	3	resources	resource	NOUN
ftr-294	1533	4	defense	defense	PROPN
ftr-294	1533	5	council	council	PROPN
ftr-294	1533	6	,	,	PUNCT
ftr-294	1533	7	inc	inc	PROPN
ftr-294	1533	8	.	.	PROPN
ftr-294	1533	9	,	,	PUNCT
ftr-294	1533	10	.	.	PUNCT
ftr-294	1533	11	.	.	PUNCT
ftr-294	1534	1	.	.	PUNCT
ftr-294	1535	1	to	to	PART
ftr-294	1535	2	govern	govern	VERB
ftr-294	1535	3	judicial	judicial	ADJ
ftr-294	1535	4	review	review	NOUN
ftr-294	1535	5	of	of	ADP
ftr-294	1535	6	an	an	DET
ftr-294	1535	7	agency	agency	NOUN
ftr-294	1535	8	’s	’s	PART
ftr-294	1535	9	statutory	statutory	ADJ
ftr-294	1535	10	interpretations	interpretation	NOUN
ftr-294	1535	11	.	.	PUNCT
ftr-294	1535	12	.	.	PUNCT
ftr-294	1536	1	.	.	PUNCT
ftr-294	1537	1	.	.	PUNCT
ftr-294	1538	1	were	be	AUX
ftr-294	1538	2	we	we	PRON
ftr-294	1538	3	to	to	PART
ftr-294	1538	4	do	do	VERB
ftr-294	1538	5	so	so	ADV
ftr-294	1538	6	,	,	PUNCT
ftr-294	1538	7	our	our	PRON
ftr-294	1538	8	analysis	analysis	NOUN
ftr-294	1538	9	would	would	AUX
ftr-294	1538	10	be	be	AUX
ftr-294	1538	11	the	the	DET
ftr-294	1538	12	same	same	ADJ
ftr-294	1538	13	,	,	PUNCT
ftr-294	1538	14	because	because	SCONJ
ftr-294	1538	15	under	under	ADP
ftr-294	1538	16	chevron	chevron	NOUN
ftr-294	1538	17	step	step	NOUN
ftr-294	1538	18	two	two	NUM
ftr-294	1538	19	,	,	PUNCT
ftr-294	1538	20	we	we	PRON
ftr-294	1538	21	ask	ask	VERB
ftr-294	1538	22	whether	whether	SCONJ
ftr-294	1538	23	an	an	DET
ftr-294	1538	24	agency	agency	NOUN
ftr-294	1538	25	interpretation	interpretation	NOUN
ftr-294	1538	26	is	be	AUX
ftr-294	1538	27	“	"	PUNCT
ftr-294	1538	28	arbitrary	arbitrary	ADJ
ftr-294	1538	29	or	or	CCONJ
ftr-294	1538	30	capricious	capricious	ADJ
ftr-294	1538	31	in	in	ADP
ftr-294	1538	32	substance	substance	NOUN
ftr-294	1538	33	.	.	PUNCT
ftr-294	1538	34	’	'	PUNCT
ftr-294	1538	35	”	"	PUNCT
ftr-294	1538	36	)	)	PUNCT
ftr-294	1538	37	(	(	PUNCT
ftr-294	1538	38	citing	cite	VERB
ftr-294	1538	39	chevron	chevron	NOUN
ftr-294	1538	40	,	,	PUNCT
ftr-294	1538	41	u.s.a	u.s.a	PROPN
ftr-294	1538	42	.	.	PROPN
ftr-294	1538	43	,	,	PUNCT
ftr-294	1538	44	inc	inc	PROPN
ftr-294	1538	45	.	.	PROPN
ftr-294	1539	1	v.	v.	ADP
ftr-294	1539	2	natural	natural	ADJ
ftr-294	1539	3	res	re	NOUN
ftr-294	1539	4	.	.	PUNCT
ftr-294	1540	1	def	def	PROPN
ftr-294	1540	2	.	.	PROPN
ftr-294	1540	3	council	council	PROPN
ftr-294	1540	4	,	,	PUNCT
ftr-294	1540	5	inc	inc	PROPN
ftr-294	1540	6	.	.	PROPN
ftr-294	1540	7	,	,	PUNCT
ftr-294	1540	8	467	467	NUM
ftr-294	1540	9	u.s	u.s	PROPN
ftr-294	1540	10	.	.	PROPN
ftr-294	1540	11	837	837	NUM
ftr-294	1540	12	,	,	PUNCT
ftr-294	1540	13	104	104	NUM
ftr-294	1540	14	s.	s.	PROPN
ftr-294	1540	15	ct	ct	PROPN
ftr-294	1540	16	.	.	PROPN
ftr-294	1540	17	2778	2778	NUM
ftr-294	1540	18	,	,	PUNCT
ftr-294	1540	19	81	81	NUM
ftr-294	1540	20	l.	l.	NOUN
ftr-294	1540	21	ed.2d	ed.2d	PROPN
ftr-294	1540	22	694	694	NUM
ftr-294	1540	23	(	(	PUNCT
ftr-294	1540	24	1984	1984	NUM
ftr-294	1540	25	)	)	PUNCT
ftr-294	1540	26	)	)	PUNCT
ftr-294	1540	27	.	.	PUNCT
ftr-294	1541	1	328	328	NUM
ftr-294	1541	2	.	.	PUNCT
ftr-294	1542	1	dominion	dominion	PROPN
ftr-294	1542	2	resources	resources	PROPN
ftr-294	1542	3	inc	inc	PROPN
ftr-294	1542	4	.	.	PROPN
ftr-294	1543	1	v.	v.	PROPN
ftr-294	1543	2	united	united	PROPN
ftr-294	1543	3	states	states	PROPN
ftr-294	1543	4	,	,	PUNCT
ftr-294	1543	5	681	681	NUM
ftr-294	1543	6	f.3d	f.3d	NUM
ftr-294	1543	7	1313	1313	NUM
ftr-294	1543	8	,	,	PUNCT
ftr-294	1543	9	1319	1319	NUM
ftr-294	1543	10	(	(	PUNCT
ftr-294	1543	11	2012	2012	NUM
ftr-294	1543	12	)	)	PUNCT
ftr-294	1543	13	.	.	PUNCT
ftr-294	1544	1	329	329	NUM
ftr-294	1544	2	.	.	PUNCT
ftr-294	1545	1	united	united	PROPN
ftr-294	1545	2	states	states	PROPN
ftr-294	1545	3	v.	v.	PROPN
ftr-294	1545	4	sala	sala	PROPN
ftr-294	1545	5	,	,	PUNCT
ftr-294	1545	6	united	united	PROPN
ftr-294	1545	7	states	states	PROPN
ftr-294	1545	8	’	'	PUNCT
ftr-294	1545	9	supplemental	supplemental	ADJ
ftr-294	1545	10	brief	brief	NOUN
ftr-294	1545	11	.	.	PUNCT
ftr-294	1546	1	supra	supra	PROPN
ftr-294	1546	2	note	note	PROPN
ftr-294	1546	3	138	138	NUM
ftr-294	1546	4	,	,	PUNCT
ftr-294	1546	5	at	at	ADP
ftr-294	1546	6	9	9	NUM
ftr-294	1546	7	.	.	NOUN
ftr-294	1546	8	330	330	NUM
ftr-294	1546	9	.	.	PUNCT
ftr-294	1547	1	see	see	VERB
ftr-294	1547	2	generally	generally	ADV
ftr-294	1547	3	in	in	ADP
ftr-294	1547	4	re	re	NOUN
ftr-294	1547	5	cobra	cobra	NOUN
ftr-294	1547	6	tax	tax	NOUN
ftr-294	1547	7	shelters	shelter	NOUN
ftr-294	1547	8	litigation	litigation	NOUN
ftr-294	1547	9	,	,	PUNCT
ftr-294	1547	10	m.d.l	m.d.l	NOUN
ftr-294	1547	11	.	.	PUNCT
ftr-294	1548	1	docket	docket	PROPN
ftr-294	1548	2	no	no	PROPN
ftr-294	1548	3	.	.	PROPN
ftr-294	1548	4	1727	1727	NUM
ftr-294	1548	5	,	,	PUNCT
ftr-294	1548	6	united	united	PROPN
ftr-294	1548	7	states	states	PROPN
ftr-294	1548	8	supplemental	supplemental	ADJ
ftr-294	1548	9	memorandum	memorandum	NOUN
ftr-294	1548	10	of	of	ADP
ftr-294	1548	11	law	law	NOUN
ftr-294	1548	12	in	in	ADP
ftr-294	1548	13	opposition	opposition	NOUN
ftr-294	1548	14	to	to	PART
ftr-294	1548	15	plaintiff	plaintiff	VERB
ftr-294	1548	16	’s	’s	PART
ftr-294	1548	17	motion	motion	NOUN
ftr-294	1548	18	for	for	ADP
ftr-294	1548	19	partial	partial	ADJ
ftr-294	1548	20	summary	summary	NOUN
ftr-294	1548	21	judgment	judgment	NOUN
ftr-294	1548	22	as	as	ADP
ftr-294	1548	23	to	to	ADP
ftr-294	1548	24	the	the	DET
ftr-294	1548	25	validity	validity	NOUN
ftr-294	1548	26	of	of	ADP
ftr-294	1548	27	treasury	treasury	PROPN
ftr-294	1548	28	regulation	regulation	NOUN
ftr-294	1548	29	1.752	1.752	NUM
ftr-294	1548	30	-	-	SYM
ftr-294	1548	31	6	6	NUM
ftr-294	1548	32	(	(	PUNCT
ftr-294	1548	33	s.d	s.d	PROPN
ftr-294	1548	34	.	.	PROPN
ftr-294	1548	35	ind	ind	PROPN
ftr-294	1548	36	.	.	PUNCT
ftr-294	1548	37	)	)	PUNCT
ftr-294	1549	1	(	(	PUNCT
ftr-294	1549	2	apr	apr	NOUN
ftr-294	1549	3	.	.	PROPN
ftr-294	1549	4	21	21	NUM
ftr-294	1549	5	,	,	PUNCT
ftr-294	1549	6	2008	2008	NUM
ftr-294	1549	7	)	)	PUNCT
ftr-294	1549	8	.	.	PUNCT
ftr-294	1550	1	http://scholar.google.com/scholar_case?case=14437597860792759765&hl=en&as_sdt=2,48&as_vis=1	http://scholar.google.com/scholar_case?case=14437597860792759765&hl=en&as_sdt=2,48&as_vis=1	NOUN
ftr-294	1550	2	2013	2013	NUM
ftr-294	1550	3	]	]	PUNCT
ftr-294	1550	4	tax	tax	NOUN
ftr-294	1550	5	abuse	abuse	NOUN
ftr-294	1550	6	according	accord	VERB
ftr-294	1550	7	to	to	ADP
ftr-294	1550	8	whom	whom	PRON
ftr-294	1550	9	?	?	PUNCT
ftr-294	1551	1	55	55	NUM
ftr-294	1551	2	treasury	treasury	NOUN
ftr-294	1551	3	is	be	AUX
ftr-294	1551	4	“	"	PUNCT
ftr-294	1551	5	engaged	engage	VERB
ftr-294	1551	6	in	in	ADP
ftr-294	1551	7	a	a	DET
ftr-294	1551	8	perpetual	perpetual	ADJ
ftr-294	1551	9	game	game	NOUN
ftr-294	1551	10	of	of	ADP
ftr-294	1551	11	catch	catch	NOUN
ftr-294	1551	12	up	up	ADP
ftr-294	1551	13	with	with	ADP
ftr-294	1551	14	the	the	DET
ftr-294	1551	15	innovative	innovative	ADJ
ftr-294	1551	16	geniuses	genius	NOUN
ftr-294	1551	17	”	"	PUNCT
ftr-294	1551	18	who	who	PRON
ftr-294	1551	19	seek	seek	VERB
ftr-294	1551	20	to	to	PART
ftr-294	1551	21	subvert	subvert	VERB
ftr-294	1551	22	the	the	DET
ftr-294	1551	23	tax	tax	NOUN
ftr-294	1551	24	system	system	NOUN
ftr-294	1551	25	and	and	CCONJ
ftr-294	1551	26	congressional	congressional	ADJ
ftr-294	1551	27	intent	intent	NOUN
ftr-294	1551	28	.	.	PUNCT
ftr-294	1552	1	331	331	NUM
ftr-294	1552	2	in	in	ADP
ftr-294	1552	3	light	light	NOUN
ftr-294	1552	4	of	of	ADP
ftr-294	1552	5	this	this	DET
ftr-294	1552	6	known	know	VERB
ftr-294	1552	7	environment	environment	NOUN
ftr-294	1552	8	,	,	PUNCT
ftr-294	1552	9	congress	congress	PROPN
ftr-294	1552	10	intended	intend	VERB
ftr-294	1552	11	“	"	PUNCT
ftr-294	1552	12	abuse	abuse	NOUN
ftr-294	1552	13	”	"	PUNCT
ftr-294	1552	14	to	to	PART
ftr-294	1552	15	be	be	AUX
ftr-294	1552	16	defined	define	VERB
ftr-294	1552	17	expansively	expansively	ADV
ftr-294	1552	18	when	when	SCONJ
ftr-294	1552	19	enacting	enact	VERB
ftr-294	1552	20	section	section	NOUN
ftr-294	1552	21	7805(b)(3	7805(b)(3	NOUN
ftr-294	1552	22	)	)	PUNCT
ftr-294	1552	23	.	.	PUNCT
ftr-294	1553	1	in	in	ADP
ftr-294	1553	2	addition	addition	NOUN
ftr-294	1553	3	to	to	ADP
ftr-294	1553	4	looking	look	VERB
ftr-294	1553	5	at	at	ADP
ftr-294	1553	6	treasury	treasury	NOUN
ftr-294	1553	7	’s	’s	PART
ftr-294	1553	8	analytical	analytical	ADJ
ftr-294	1553	9	process	process	NOUN
ftr-294	1553	10	,	,	PUNCT
ftr-294	1553	11	courts	court	NOUN
ftr-294	1553	12	applying	apply	VERB
ftr-294	1553	13	this	this	DET
ftr-294	1553	14	“	"	PUNCT
ftr-294	1553	15	hard	hard	ADJ
ftr-294	1553	16	look	look	NOUN
ftr-294	1553	17	”	"	PUNCT
ftr-294	1553	18	version	version	NOUN
ftr-294	1553	19	of	of	ADP
ftr-294	1553	20	chevron	chevron	NOUN
ftr-294	1553	21	’s	’s	PART
ftr-294	1553	22	second	second	ADJ
ftr-294	1553	23	step	step	NOUN
ftr-294	1553	24	might	might	AUX
ftr-294	1553	25	look	look	VERB
ftr-294	1553	26	at	at	ADP
ftr-294	1553	27	the	the	DET
ftr-294	1553	28	circumstances	circumstance	NOUN
ftr-294	1553	29	under	under	ADP
ftr-294	1553	30	which	which	PRON
ftr-294	1553	31	the	the	DET
ftr-294	1553	32	retroactive	retroactive	ADJ
ftr-294	1553	33	regulation	regulation	NOUN
ftr-294	1553	34	has	have	AUX
ftr-294	1553	35	been	be	AUX
ftr-294	1553	36	promulgated	promulgate	VERB
ftr-294	1553	37	.	.	PUNCT
ftr-294	1554	1	for	for	ADP
ftr-294	1554	2	instance	instance	NOUN
ftr-294	1554	3	,	,	PUNCT
ftr-294	1554	4	professor	professor	PROPN
ftr-294	1554	5	leandra	leandra	PROPN
ftr-294	1554	6	lederman	lederman	PROPN
ftr-294	1554	7	has	have	AUX
ftr-294	1554	8	suggested	suggest	VERB
ftr-294	1554	9	that	that	SCONJ
ftr-294	1554	10	if	if	SCONJ
ftr-294	1554	11	a	a	DET
ftr-294	1554	12	regulation	regulation	NOUN
ftr-294	1554	13	is	be	AUX
ftr-294	1554	14	promulgated	promulgate	VERB
ftr-294	1554	15	in	in	ADP
ftr-294	1554	16	the	the	DET
ftr-294	1554	17	course	course	NOUN
ftr-294	1554	18	of	of	ADP
ftr-294	1554	19	(	(	PUNCT
ftr-294	1554	20	or	or	CCONJ
ftr-294	1554	21	in	in	ADP
ftr-294	1554	22	anticipation	anticipation	NOUN
ftr-294	1554	23	of	of	ADP
ftr-294	1554	24	)	)	PUNCT
ftr-294	1554	25	litigation	litigation	NOUN
ftr-294	1554	26	—	—	PUNCT
ftr-294	1554	27	as	as	SCONJ
ftr-294	1554	28	retroactive	retroactive	ADJ
ftr-294	1554	29	regulations	regulation	NOUN
ftr-294	1554	30	may	may	AUX
ftr-294	1554	31	relatively	relatively	ADV
ftr-294	1554	32	often	often	ADV
ftr-294	1554	33	be	be	AUX
ftr-294	1554	34	—	—	PUNCT
ftr-294	1554	35	courts	court	NOUN
ftr-294	1554	36	should	should	AUX
ftr-294	1554	37	consider	consider	VERB
ftr-294	1554	38	whether	whether	SCONJ
ftr-294	1554	39	this	this	PRON
ftr-294	1554	40	timing	timing	NOUN
ftr-294	1554	41	“	"	PUNCT
ftr-294	1554	42	reflect[s	reflect[s	PROPN
ftr-294	1554	43	]	]	PUNCT
ftr-294	1554	44	opportunism	opportunism	NOUN
ftr-294	1554	45	rather	rather	ADV
ftr-294	1554	46	than	than	ADP
ftr-294	1554	47	careful	careful	ADJ
ftr-294	1554	48	application	application	NOUN
ftr-294	1554	49	of	of	ADP
ftr-294	1554	50	the	the	DET
ftr-294	1554	51	agency	agency	NOUN
ftr-294	1554	52	’s	’s	PART
ftr-294	1554	53	expertise	expertise	NOUN
ftr-294	1554	54	.	.	PUNCT
ftr-294	1554	55	”	"	PUNCT
ftr-294	1555	1	332	332	NUM
ftr-294	1555	2	vi	vi	NOUN
ftr-294	1555	3	.	.	NOUN
ftr-294	1555	4	conclusion	conclusion	NOUN
ftr-294	1555	5	before	before	ADP
ftr-294	1555	6	1996	1996	NUM
ftr-294	1556	1	,	,	PUNCT
ftr-294	1556	2	treasury	treasury	PROPN
ftr-294	1556	3	had	have	VERB
ftr-294	1556	4	broad	broad	ADJ
ftr-294	1556	5	authority	authority	NOUN
ftr-294	1556	6	to	to	PART
ftr-294	1556	7	regulate	regulate	VERB
ftr-294	1556	8	retroactively	retroactively	ADV
ftr-294	1556	9	.	.	PUNCT
ftr-294	1557	1	in	in	ADP
ftr-294	1557	2	1996	1996	NUM
ftr-294	1557	3	,	,	PUNCT
ftr-294	1557	4	however	however	ADV
ftr-294	1557	5	,	,	PUNCT
ftr-294	1557	6	this	this	DET
ftr-294	1557	7	authority	authority	NOUN
ftr-294	1557	8	was	be	AUX
ftr-294	1557	9	dramatically	dramatically	ADV
ftr-294	1557	10	curtailed	curtail	VERB
ftr-294	1557	11	.	.	PUNCT
ftr-294	1558	1	as	as	ADP
ftr-294	1558	2	part	part	NOUN
ftr-294	1558	3	of	of	ADP
ftr-294	1558	4	the	the	DET
ftr-294	1558	5	taxpayer	taxpayer	NOUN
ftr-294	1558	6	bill	bill	NOUN
ftr-294	1558	7	of	of	ADP
ftr-294	1558	8	rights	right	NOUN
ftr-294	1558	9	2	2	NUM
ftr-294	1558	10	,	,	PUNCT
ftr-294	1558	11	section	section	NOUN
ftr-294	1558	12	7805(b	7805(b	PROPN
ftr-294	1558	13	)	)	PUNCT
ftr-294	1558	14	prohibited	prohibit	VERB
ftr-294	1558	15	treasury	treasury	NOUN
ftr-294	1558	16	from	from	ADP
ftr-294	1558	17	issuing	issue	VERB
ftr-294	1558	18	retroactive	retroactive	ADJ
ftr-294	1558	19	regulations	regulation	NOUN
ftr-294	1558	20	unless	unless	SCONJ
ftr-294	1558	21	certain	certain	ADJ
ftr-294	1558	22	exceptions	exception	NOUN
ftr-294	1558	23	were	be	AUX
ftr-294	1558	24	met	meet	VERB
ftr-294	1558	25	.	.	PUNCT
ftr-294	1559	1	section	section	NOUN
ftr-294	1559	2	7805(b)(3	7805(b)(3	NOUN
ftr-294	1559	3	)	)	PUNCT
ftr-294	1559	4	allows	allow	VERB
ftr-294	1559	5	a	a	DET
ftr-294	1559	6	regulation	regulation	NOUN
ftr-294	1559	7	issued	issue	VERB
ftr-294	1559	8	by	by	ADP
ftr-294	1559	9	treasury	treasury	PROPN
ftr-294	1559	10	to	to	PART
ftr-294	1559	11	operate	operate	VERB
ftr-294	1559	12	retroactively	retroactively	ADV
ftr-294	1559	13	“	"	PUNCT
ftr-294	1559	14	to	to	PART
ftr-294	1559	15	prevent	prevent	VERB
ftr-294	1559	16	abuse	abuse	NOUN
ftr-294	1559	17	.	.	PUNCT
ftr-294	1559	18	”	"	PUNCT
ftr-294	1560	1	333	333	NUM
ftr-294	1560	2	but	but	CCONJ
ftr-294	1560	3	congress	congress	PROPN
ftr-294	1560	4	failed	fail	VERB
ftr-294	1560	5	to	to	PART
ftr-294	1560	6	explicitly	explicitly	ADV
ftr-294	1560	7	define	define	VERB
ftr-294	1560	8	“	"	PUNCT
ftr-294	1560	9	abuse	abuse	NOUN
ftr-294	1560	10	”	"	PUNCT
ftr-294	1560	11	or	or	CCONJ
ftr-294	1560	12	designate	designate	ADJ
ftr-294	1560	13	to	to	ADP
ftr-294	1560	14	any	any	DET
ftr-294	1560	15	specific	specific	ADJ
ftr-294	1560	16	actor	actor	NOUN
ftr-294	1560	17	the	the	DET
ftr-294	1560	18	power	power	NOUN
ftr-294	1560	19	to	to	PART
ftr-294	1560	20	do	do	AUX
ftr-294	1560	21	so	so	ADV
ftr-294	1560	22	.	.	PUNCT
ftr-294	1561	1	generally	generally	ADV
ftr-294	1561	2	,	,	PUNCT
ftr-294	1561	3	when	when	SCONJ
ftr-294	1561	4	an	an	DET
ftr-294	1561	5	agency	agency	NOUN
ftr-294	1561	6	interprets	interpret	VERB
ftr-294	1561	7	the	the	DET
ftr-294	1561	8	statute	statute	NOUN
ftr-294	1561	9	it	it	PRON
ftr-294	1561	10	is	be	AUX
ftr-294	1561	11	entrusted	entrust	VERB
ftr-294	1561	12	to	to	PART
ftr-294	1561	13	administer	administer	VERB
ftr-294	1561	14	—	—	PUNCT
ftr-294	1561	15	such	such	ADJ
ftr-294	1561	16	as	as	ADP
ftr-294	1561	17	when	when	SCONJ
ftr-294	1561	18	treasury	treasury	PROPN
ftr-294	1561	19	interprets	interpret	VERB
ftr-294	1561	20	section	section	NOUN
ftr-294	1561	21	7805(b)(3	7805(b)(3	NOUN
ftr-294	1561	22	)	)	PUNCT
ftr-294	1561	23	of	of	ADP
ftr-294	1561	24	the	the	DET
ftr-294	1561	25	code	code	NOUN
ftr-294	1561	26	—	—	PUNCT
ftr-294	1561	27	that	that	DET
ftr-294	1561	28	interpretation	interpretation	NOUN
ftr-294	1561	29	is	be	AUX
ftr-294	1561	30	entitled	entitle	VERB
ftr-294	1561	31	to	to	ADP
ftr-294	1561	32	some	some	DET
ftr-294	1561	33	level	level	NOUN
ftr-294	1561	34	of	of	ADP
ftr-294	1561	35	deference	deference	NOUN
ftr-294	1561	36	.	.	PUNCT
ftr-294	1562	1	however	however	ADV
ftr-294	1562	2	,	,	PUNCT
ftr-294	1562	3	courts	court	NOUN
ftr-294	1562	4	that	that	PRON
ftr-294	1562	5	have	have	AUX
ftr-294	1562	6	analyzed	analyze	VERB
ftr-294	1562	7	whether	whether	SCONJ
ftr-294	1562	8	a	a	DET
ftr-294	1562	9	treasury	treasury	NOUN
ftr-294	1562	10	regulation	regulation	NOUN
ftr-294	1562	11	may	may	AUX
ftr-294	1562	12	operate	operate	VERB
ftr-294	1562	13	retroactively	retroactively	ADV
ftr-294	1562	14	to	to	PART
ftr-294	1562	15	prevent	prevent	VERB
ftr-294	1562	16	abuse	abuse	NOUN
ftr-294	1562	17	used	use	VERB
ftr-294	1562	18	administrative	administrative	ADJ
ftr-294	1562	19	law	law	NOUN
ftr-294	1562	20	principles	principle	NOUN
ftr-294	1562	21	recently	recently	ADV
ftr-294	1562	22	rejected	reject	VERB
ftr-294	1562	23	by	by	ADP
ftr-294	1562	24	the	the	DET
ftr-294	1562	25	supreme	supreme	PROPN
ftr-294	1562	26	court	court	PROPN
ftr-294	1562	27	in	in	ADP
ftr-294	1562	28	mayo	mayo	PROPN
ftr-294	1562	29	foundation	foundation	PROPN
ftr-294	1562	30	v.	v.	PROPN
ftr-294	1562	31	united	united	PROPN
ftr-294	1562	32	states	states	PROPN
ftr-294	1562	33	.	.	PUNCT
ftr-294	1563	1	334	334	NUM
ftr-294	1563	2	this	this	DET
ftr-294	1563	3	article	article	NOUN
ftr-294	1563	4	provides	provide	VERB
ftr-294	1563	5	the	the	DET
ftr-294	1563	6	first	first	ADJ
ftr-294	1563	7	comprehensive	comprehensive	ADJ
ftr-294	1563	8	look	look	NOUN
ftr-294	1563	9	at	at	ADP
ftr-294	1563	10	the	the	DET
ftr-294	1563	11	level	level	NOUN
ftr-294	1563	12	of	of	ADP
ftr-294	1563	13	deference	deference	NOUN
ftr-294	1563	14	owed	owe	VERB
ftr-294	1563	15	treasury	treasury	PROPN
ftr-294	1563	16	’s	’s	PART
ftr-294	1563	17	interpretation	interpretation	NOUN
ftr-294	1563	18	of	of	ADP
ftr-294	1563	19	section	section	NOUN
ftr-294	1563	20	7805(b)(3	7805(b)(3	NOUN
ftr-294	1563	21	)	)	PUNCT
ftr-294	1563	22	’s	’s	PART
ftr-294	1563	23	abuse	abuse	NOUN
ftr-294	1563	24	exception	exception	NOUN
ftr-294	1563	25	after	after	ADP
ftr-294	1563	26	mayo	mayo	NOUN
ftr-294	1563	27	.	.	PUNCT
ftr-294	1564	1	this	this	DET
ftr-294	1564	2	analysis	analysis	NOUN
ftr-294	1564	3	offers	offer	VERB
ftr-294	1564	4	a	a	DET
ftr-294	1564	5	significant	significant	ADJ
ftr-294	1564	6	contribution	contribution	NOUN
ftr-294	1564	7	.	.	PUNCT
ftr-294	1565	1	granting	grant	VERB
ftr-294	1565	2	treasury	treasury	NOUN
ftr-294	1565	3	some	some	DET
ftr-294	1565	4	power	power	NOUN
ftr-294	1565	5	to	to	PART
ftr-294	1565	6	issue	issue	VERB
ftr-294	1565	7	retroactive	retroactive	ADJ
ftr-294	1565	8	regulations	regulation	NOUN
ftr-294	1565	9	can	can	AUX
ftr-294	1565	10	help	help	VERB
ftr-294	1565	11	police	police	NOUN
ftr-294	1565	12	and	and	CCONJ
ftr-294	1565	13	prevent	prevent	VERB
ftr-294	1565	14	the	the	DET
ftr-294	1565	15	most	most	ADV
ftr-294	1565	16	egregious	egregious	ADJ
ftr-294	1565	17	tax	tax	NOUN
ftr-294	1565	18	transactions	transaction	NOUN
ftr-294	1565	19	.	.	PUNCT
ftr-294	1566	1	however	however	ADV
ftr-294	1566	2	,	,	PUNCT
ftr-294	1566	3	case	case	NOUN
ftr-294	1566	4	law	law	NOUN
ftr-294	1566	5	suggests	suggest	VERB
ftr-294	1566	6	that	that	SCONJ
ftr-294	1566	7	the	the	DET
ftr-294	1566	8	courts	court	NOUN
ftr-294	1566	9	and	and	CCONJ
ftr-294	1566	10	treasury	treasury	PROPN
ftr-294	1566	11	have	have	VERB
ftr-294	1566	12	very	very	ADV
ftr-294	1566	13	different	different	ADJ
ftr-294	1566	14	interpretations	interpretation	NOUN
ftr-294	1566	15	of	of	ADP
ftr-294	1566	16	the	the	DET
ftr-294	1566	17	code	code	NOUN
ftr-294	1566	18	’s	’s	PART
ftr-294	1566	19	abuse	abuse	NOUN
ftr-294	1566	20	exception	exception	NOUN
ftr-294	1566	21	.	.	PUNCT
ftr-294	1567	1	the	the	DET
ftr-294	1567	2	fate	fate	NOUN
ftr-294	1567	3	of	of	ADP
ftr-294	1567	4	future	future	ADJ
ftr-294	1567	5	retroactive	retroactive	ADJ
ftr-294	1567	6	tax	tax	NOUN
ftr-294	1567	7	regulations	regulation	NOUN
ftr-294	1567	8	may	may	AUX
ftr-294	1567	9	,	,	PUNCT
ftr-294	1567	10	therefore	therefore	ADV
ftr-294	1567	11	,	,	PUNCT
ftr-294	1567	12	turn	turn	VERB
ftr-294	1567	13	largely	largely	ADV
ftr-294	1567	14	on	on	ADP
ftr-294	1567	15	which	which	PRON
ftr-294	1567	16	actor	actor	NOUN
ftr-294	1567	17	possesses	possess	VERB
ftr-294	1567	18	the	the	DET
ftr-294	1567	19	primary	primary	ADJ
ftr-294	1567	20	authority	authority	NOUN
ftr-294	1567	21	to	to	PART
ftr-294	1567	22	define	define	VERB
ftr-294	1567	23	tax	tax	NOUN
ftr-294	1567	24	abuse	abuse	NOUN
ftr-294	1567	25	.	.	PUNCT
ftr-294	1568	1	331	331	NUM
ftr-294	1568	2	.	.	PUNCT
ftr-294	1569	1	internal	internal	ADJ
ftr-294	1569	2	revenue	revenue	NOUN
ftr-294	1569	3	service	service	NOUN
ftr-294	1569	4	v.	v.	ADP
ftr-294	1569	5	cm	cm	PROPN
ftr-294	1569	6	holdings	holding	NOUN
ftr-294	1569	7	,	,	PUNCT
ftr-294	1569	8	inc	inc	PROPN
ftr-294	1569	9	.	.	PROPN
ftr-294	1569	10	,	,	PUNCT
ftr-294	1569	11	254	254	NUM
ftr-294	1569	12	b.r	b.r	PROPN
ftr-294	1569	13	.	.	PROPN
ftr-294	1569	14	578	578	NUM
ftr-294	1569	15	,	,	PUNCT
ftr-294	1569	16	624	624	NUM
ftr-294	1569	17	(	(	PUNCT
ftr-294	1569	18	d.	d.	PROPN
ftr-294	1569	19	del	del	PROPN
ftr-294	1569	20	.	.	PROPN
ftr-294	1569	21	2000	2000	NUM
ftr-294	1569	22	)	)	PUNCT
ftr-294	1569	23	,	,	PUNCT
ftr-294	1569	24	aff’d	aff’d	VERB
ftr-294	1569	25	,	,	PUNCT
ftr-294	1569	26	301	301	NUM
ftr-294	1569	27	f.3d	f.3d	NUM
ftr-294	1569	28	96	96	NUM
ftr-294	1569	29	(	(	PUNCT
ftr-294	1569	30	3d	3d	PROPN
ftr-294	1569	31	cir	cir	NOUN
ftr-294	1569	32	.	.	PUNCT
ftr-294	1569	33	2002	2002	NUM
ftr-294	1569	34	)	)	PUNCT
ftr-294	1569	35	.	.	PUNCT
ftr-294	1570	1	332	332	NUM
ftr-294	1570	2	.	.	PUNCT
ftr-294	1571	1	lederman	lederman	NOUN
ftr-294	1571	2	,	,	PUNCT
ftr-294	1571	3	fighting	fight	VERB
ftr-294	1571	4	regs	reg	NOUN
ftr-294	1571	5	,	,	PUNCT
ftr-294	1571	6	supra	supra	PROPN
ftr-294	1571	7	note	note	PROPN
ftr-294	1571	8	26	26	NUM
ftr-294	1571	9	,	,	PUNCT
ftr-294	1571	10	at	at	ADP
ftr-294	1571	11	698	698	NUM
ftr-294	1571	12	.	.	PUNCT
ftr-294	1572	1	333	333	NUM
ftr-294	1572	2	.	.	PUNCT
ftr-294	1572	3	i.r.c	i.r.c	NOUN
ftr-294	1572	4	.	.	PUNCT
ftr-294	1573	1	§	§	PROPN
ftr-294	1573	2	7805(b)(3	7805(b)(3	NOUN
ftr-294	1573	3	)	)	PUNCT
ftr-294	1573	4	(	(	PUNCT
ftr-294	1573	5	2006	2006	NUM
ftr-294	1573	6	)	)	PUNCT
ftr-294	1573	7	.	.	PUNCT
ftr-294	1574	1	334	334	NUM
ftr-294	1574	2	.	.	PUNCT
ftr-294	1575	1	131	131	NUM
ftr-294	1575	2	s.	s.	PROPN
ftr-294	1575	3	ct	ct	PROPN
ftr-294	1575	4	.	.	PROPN
ftr-294	1575	5	704	704	NUM
ftr-294	1575	6	(	(	PUNCT
ftr-294	1575	7	2011	2011	NUM
ftr-294	1575	8	)	)	PUNCT
ftr-294	1575	9	.	.	PUNCT